Accounting Structure Subcodes

In the SL, the variable field (VVVV) is used to identify specific revenue or expense line items. The variable field is the last 4 digits of the 12 digit SL account number. The major subcode categories are:

SubcodesDescription
0010-09XXRevenue
01XXTuition and Fees
02XXAppropriation
03XXGifts
04XXContracts & Grants
05XX-06XXSales and Services Educational
070XEndowment Revenue
071XInvestment Revenue
075X-08XXSales & Services Auxiliary Enterprises
09XXMiscellaneous Revenue
1XXX-9XXXExpense
1000-1999Salaries and Wages
2000-2999Labor and Assistant/Fringe Benefits
3000-31XXExpense & Technical/Special Fees
32XX-3299Communications
33XX-3399Travel
35XX-3599Fuel and Utilities
36XX-3699Motor Vehicle Operations and Maintenance
37XX-38XXContractual Services
39XX-40XXSupplies and Materials
41XX-42XXEquipment Replacement
43XX-44XXEquipment Additional
46XX-4899Student Aid
49XX-4999Fixed Charges
50XX-5599Land and Buildings
56XXDepreciation/Amortization
9998Indirect Cost Expense (Contracts and Grants)
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