Account Codes

Interdepartmental Revenue

Major account classification for interdepartmental revenues between individual funds or fund groups. Entries for budget, payroll or accounting purposes may not be made to this account code.

Recovery of labor charges from departments. Offsetting debit charge to departments receiving services is recorded in account codes 3771 or 3991 (entries to this account code are computer generated in the payroll labor distribution for 51风流官网 Physical Plant).

Physical Plant (including warehouse) recovery for parts, materials and supplies needed. Offsetting debit charge to department receiving the service is recorded in the appropriate expenditure category except for capitalizable items, which are recorded to 5350.

Miscellaneous revenue generated from interdepartmental transactions not specifically covered in other 9TRNF account codes.

Revenue generated by research service center as defined in the Memorandum of Understanding between the University and the Federal Government. Offsetting charge to department receiving services is recorded in account code 308X or 309X series (no overhead is included in this charge).

Revenue generated for providing computer services.

 

Revenue from the sale of items from the central store inventory to departments.

Revenue generated from use of a campus telephone system by departments.

Revenue generated from providing administrative support to other departments.

Revenue generated from the use of a campus facility by departments.
Offset to charges for goods and services benefiting other departments but funded by servicing department. For example, may be used by the Physical Plant for work orders funded by the Physical Plant.

Mailroom revenue derived from recovery of postage costs on departmental mailing.

Revenue derived from charges for reproduction and copy services.

Revenue generated for providing graphic services to other departments.

Revenue generated by ship charges for the use of university-owned vessels. Offsetting charge for use of the research vessel is 3010 - Ship Use Charge. Offsetting charge for use of other vessels is 3112 - Auto Aircraft and Boat Rental/Charter.

Interest revenue derived from interuniversity loans.

Unrestricted revenue derived from the FP&C administrative charges applied to construction type projects used to cover the departmental administrative costs.

General Fund revenue received from another university appropriation based on approved RSA (Reimbursable Services Agreement). The offset to this account code is 8580.

Revenue transferred from operating to capital to cover project costs. The offset to this account code is 8581.

Revenue transferred from operating funds to match funds to cover matching grant commitments. The offset to this account code is 8582.

Funds received by an agency from a University of Alaska department. Offsetting entry (DR) to account code 8502.

 

 

Interdepartmental CIP Revenue

Major account code classification used for items reported to the State of Alaska as account code 1061 for CIP. Includes construction, remodeling and major repair project salary costs and construction project administration.

For summary revenue budget entries for CIP salary and FP&C administrative cost recovery. For budget purposes only.

Offset to account code 1005 used to record construction salaries in unrestricted funds.