Revenue Subcodes and Definitions
01XX Tuition and Fees
Definition: All tuition and fees assessed against students for educational purposes. This category also includes subcodes for remissions, waivers,
scholarships, and refunds.
02XX Appropriations
Definition: All unrestricted amounts received for current operations from, or made available to the University by legislative acts or local taxing authority; All restricted amounts from those same sources to the extent expended for current operations.
03XX Gifts
Definition: Amounts from nongovernmental organizations, and individuals, including funds resulting from contracting for the furnishing of goods and services of an instructional, research, or public service nature. All unrestricted gifts, grants, and bequests as well as all restricted gifts, grants and contracts from nongovernmental sources to the extent expended in the current fiscal year for current operations. All unrestricted amounts received or made available by grants and contracts from governmental agencies for current operations. All amounts received or made available through restricted grants and contracts to the extent expended for current operations.
05XX
06XX Sales and Services Educational
Definition: Revenues that are related incidentally to the conduct of instruction, research, and public service. Revenues of activities that exist to provide an instructional and laboratory experience for students and that incidentally create goods and services that may be sold to students,
faculty, staff, and the general public. The type of service rendered takes
precedence over the form of agreement by which these services are
rendered. Examples of revenues of educational activities are film rental
sales of scientific and literary publications, testing services, and sales of
products and services of dairy creameries, food technology divisions,
poultry farms, and health clinics (apart from students services) that are not part of a hospital.
0700
070X Endowment Income
Definition: Unrestricted income from endowment and similar funds. Restricted income from endowment and similar funds to extent expended for current operations. Income from funds held by others under irrevocable trusts.
071X Investment Income
Definition: Income earned from investments other than those received from endowment and similar funds.
075X
08XX Sales and Services Auxiliary Enterprises
Definition: Revenues generated through operations by auxiliary enterprises. An auxiliary enterprise is an entity that exists to furnish goods or services to students, faculty, or staff and that charges a fee directly related to, although not necessarily equal to the cost of the goods or services. The general public incidentally may be served by auxiliary enterprises. Auxiliary enterprises include residence halls, food services, intercollegiate athletics, student unions, Book stores, and such services as barber shops, beauty parlors and movie theaters.
09XX Miscellaneous Revenue
Definition: Self-explanatory
1XXX Salaries and Wages
Definition:
1011 Faculty 9.5/10 month
Definition: Salary expenses for personnel who have 9.5 or 10 month appointment to faculty status (i.e. those who teach or who are involved in research or academic administration) and who are paid from itemized positions.
1012 Faculty 12 month
Definition: Salary expenses for personnel who have 12 month appointments to faculty status and who are paid from itemized positions.
1013 Associate Staff
Definition: Salary expenses for personnel who have appointments as associate staff and who are paid from itemized positions.
1014 Classified Staff
Definition: Salary expenses for personnel who are employed as classified staff and who are paid from itemized positions.
1020 Grad Asst/Fellows
20XX Labor and Assistants
2000 Labor and Assistants
Definition: This expense subcode is used as the budget pool for all labor and assistants, summer-salary-faculty, and overtime expense subcodes
(2XXX) for those accounts active under ABR.
2071 Faculty
Definition: Salary expenses for personnel who have appointments to faculty status and who are paid from labor and assistants, including faculty paid for summer sessions and mini semesters.
2072 Associate Staff
Definition: Salary expenses for personnel who have appointments as associate staff and who are paid from labor and assistants.
2073 Classified Staff
Definition: Salary expenses for personnel who are employed as classified staff and who are paid from labor and assistants.
2074 CWS student
Definition: Salary expenses for student employees who are paid from College Work Study (CWS) funds.
2075 Student (other)
Definition: Salary expenses for student employees not paid from CWS funds.
2080 Summer Salaries-faculty
Definition: Salary expenses for 9.5/10 month faculty working on sponsored activity during the summer period. (Restricted in use to sponsored activity – contracts and grants area.)
2090 Contractual Employment
Definition: Salary expenses for personnel employed as contractual employees.
2100 Straight Overtime
Definition: Salary expense paid to employees who work in excess of their normal hours, but not more than 40 hours per week.
2110 Premium Overtime
Definition: Salary expense paid to employees for working in excess of 40 hours per week.
2120 Shift Differential
Definition: Extra compensation paid to employees who work on a regularly scheduled shift starting between 2 p.m,. and 1 a.m.
2705 TIAA optional retirement
Definition: Employer’s share of TIAA optional retirement contributions.
2710 Health Insurance
Definition: Employer’s share of the health insurance subsidy payable to the health insurance carrier on those employees enrolled in the health insurance program.
2711 Health Insurance
Definition: Retirees health insurance benefits charged by the State to the University.
2715 Teachers’ Retirement
Definition: Employer’s share of retirement contributions to the teachers retirement system.
2720 Employees’ Retirement
Definition: Employer’s share of retirement contributions to the employees retirement
system.
2725 Social Security (FICA)
Definition: Employer’s share of social security payments based on effective rate and base as provided by Federal law.
2730 Federal Civic Service retirement
2755 Teachers’ Pension
Definition: Employer’s share of pension contributions to the teachers pension system.
2760 Employees’ Pension
Definition: Employer’s share of pension contributions to the employees pension system.
2765 FEGLI
2770 Unemployment Insurance/comp
Definition: Employer’s share of unemployment insurance.
2999 Turnover expectancy
Definition: Budgeted turnover expectancy for all salary and wages.
3000- 31XX Expense and Technical and Special Fees
3110 Honorariums
Definition: Payments to visiting professionals
3120 Outside consultants
Definition: Payments for services rendered by non-University employees
3130 Research Study Grants
Definition: Payments for services rendered by individuals relating to human research tests.
32XX Communications
3210 Postage
Definition: Payments for stamps, letter and parcel costs, rental of post office boxes, charges for postage meter and mailing machines and postage insurance.
3220 Telephone
Definition: Payments for Telephone usage, service, installation and operation; also, payments for telegraph and teletype charges.
3241 Communications equipment (less than $500)
Definition: Communications equipment purchase and rental (combined).
3250 Communication equipment ($500 or more) rental
Definition: Communications equipment rental.
3260 Communication equipment ($500 or more) purchase-for replacement
Definition: Communications equipment purchase for replacement.
3270 DGS – Telecommunication
Definition: Payment for communication equipment purchase of additional.
33XX Travel
3311 In-State
Definition: In-state costs that are directly related to the normal or day-to-day functioning of a department and incurred within the geographical
boundaries of Maryland and District of Columbia; to include such items as mileage, fares, lodging, meals, parking, registration fees, and tolls.
3321 Out-of-State
Definition: Out-of-State travel to include such items as mileage, fares, lodging, meals, parking, and tolls.
3360 Foreign travel
Definition: Travel where the destination is outside the geographical boundaries of the United States; to include such items as mileage, fares, lodging, meals, parking, fees and tolls.
3371 Athletics-recruitment (In-State)
Definition: In-state travel recruitment costs to include such items as mileage, fares, lodging, meals, parking, fees, and tolls.
3373 Athletics-recruitment (Out-of-State)
Definition: Out-of-State travel recruitment costs to include such items as mileage, fares, lodging, meals, parking, fees, and tolls.
3381 Athletic Team Travel (In-State)
Definition: Athletic travel cost to include such items as mileage, fares, lodging, travel expenses associated with the meals, parking fees, and tolls. (In-state)
3382 Athletic Team Travel (Out-of-State)
Definition: Same (Out-of-State)
3936 Food
Definition: Cost of food for human consumption; including food purchased for resale in dining facilities.
3510 Fuel Oil #2
Definition: Any fuel oil designated as Grade #2 used to generate heat or power.
3520 Fuel Oil #6
Definition: Any fuel oil designated as Grade #6 used to generate heat or power.
3530 Electricity
Definition: Any electricity supplied by a utility company used to generate heat, power, or lighting.
3540 Gas/Propane
Definition: Any natural or propane gas used to generate heat or power.
3550 Water
Definition: Any charges for water usage
36XX Motor Vehicle Operation and Maintenance
361X Passenger cars, station wagons, carryalls and vans
Definition: Passenger cars, station wagons, carryalls, and vans that are used for land vehicles used primarily for transport of persons and personal effects.
3610 Purchase/lease
3611 Lease-only
3612 Gas and oil
3613 Maintenance and repairs
3614 Insurance
3615 Garage rent
362X Other Land Vehicles
Definition: Other land vehicles such as trucks, graders, plows, etc., whose primary purpose is NOT for transport of persons and personal effects.
3620 Purchase/lease
3621 Lease-only
3622 Gas and oil/diesel
3623 Maintenance and repair
3624 Insurance
3625 Garage or storage space rental
363X Aircraft
Definition: Aircraft to include fixed and rotary wing.
3630 Purchase/lease
3631 Lease (only)
3632 Gas and oil
3633 Maintenance and repair
3634 Insurance
3635 Hanger rental landing fees
364X Watercraft
Definition: All watercraft and related trailers and hitches.
3640 Purchase/lease
3641 Lease (only)
3642 Gas and oil/diesel
3643 Maintenance and repair
3644 Insurance
3645 Boat or ship rental or launching fees (includes boat time)
3646 Diesel (only)
37XX Contractual Services Other Than Data Processing
3710 Housekeeping
Definition: Contractual services specifically related to any housekeeping costs.
3712 Building repairs and renovation
Definition: Contractual services specifically related to any building repairs and renovation.
3714 Laundry services
Definition: Contractual services specifically related to any laundry costs.
3716 Equipment repairs and maintenance
Definition: Any equipment repair and maintenance costs.
3717 Equipment rental
Definition: Any equipment rental costs.
3718 Printing/reproduction
Definition: Contractual services
3720 Bookbinding/photographic
Definition: Contractual services specifically related to any bookbinding or photographic costs.
3724 General Advertising
Definition: Printed or broadcasted (radio or television) advertising and other publicity expenses.
3726 Studies and consultants
Definition: Contractual services specifically related to any studies and consultants costs.
3728 Freight and Delivery
Definition: Contractual services specifically related to freight and delivery costs.
3730 Temporary Employment Service
Definition: Contractual services specifically related to freight and delivery costs.
3732 Subcontract $25,000 and under
Definition: Restricted to contracts and grants.
3734 Subcontract more Than $25,000
Definition: Restricted to contracts and grants.
3736 Care of animals
Definition: Contractual services specifically related to care of animals costs.
3738 Grounds maintenance
Definition: Contractual services specifically related to any grounds maintenance.
3746 Food Services
Definition; Contractual services specifically related to any food service and catering costs.
3747 Conference Services
3750 Medical services
Definition: Contractual services specifically related to any medical care costs, including all direct charges for medical services rendered by a physician.
3752 Other
Definition: Non data processing contractual services cost which can not be specifically recorded t any other object code.
3754 Wind tunnel services
Definition: Contractual services specifically related to University wind tunnel service costs.
3756 Student Recruitment Advertising
Definition: Printed or broadcasted radio or television advertising and other publicity expenses.
3758 Agriculture
Definition: Any contractual services specifically related to the cultivation of land, as in the raising of crops; husbandry; tillage; farming (In a broad sense, including horticulture forestry, or stock raising).
3768 Athletic event officials
Definition: Game officials for athletic events.
3770 Employee relocation
Definition: Expenses related to the cost of an employees’ moving. This can occur from either a new hire into the University or the reassignment of a current employee to a different campus
3772 Reimbursable funds
Definition: Used to identify funds to be transferred to a reimbursable center.
38XX Contractual Services Data Processing
3875 Reimbursable Funds
Definition: Data processing service costs that are appropriated to the activity that uses the service of the data processing center.
3876 Other
Definition: Any data processing related contractual service costs which can not be specifically recorded to any other subcode.
39XX Supplies and Materials
3910 Building and Household
Definition: Repair parts, lumber, electrical supplies, plumbing, linen, sheets, towels, etc.
3912 Housekeeping
Definition: Cleansers, brooms, mops, furniture polish, floor stripper and wax, window cleaners, rug shampoo, and buckets.
3914 Laboratory
Definition: Beakers, test tubes, utensils, aprons, coats, etc.
3916 Office Supplies
Definition: Stationery, forms, writing materials, etc.
3918 Agriculture
Definition: Seed, feed, herbicides, pesticides, fertilizer, etc.
3922 Conference materials
Definition: Conference materials such as pencils, paper, brochures, folders, etc., issued to conference participants.
3924 Instructional materials
Definition: Educational and vocational training supplies for students, including textbooks, workbooks, trade tools, etc.
3926 Purchase and care of animals
Definition: Purchase and care costs for experimental animals. mental animals.
3928 Purchases for resale
Definition: Items purchased for resale by an enterprise activity, prise activity, with the exception of food purchases for resale (Food purchases for resale are included in expense code).
3938 Equipment unit price under $100
Definition: Non data processing equipment items costing less than $100.
3946 Medicine, Drugs, and Chemicals
Definition: Self-explanatory
3948 Duplicating and Printing Supplies
Definition: Self-explanatory
3950 Audio visual
Definition: Film, transparencies, etc.
3952 Other
Definition: Non data processing supplies and materials costs which can not be specifically recorded to any other subcode.
40XX DP Supplies
41XX Equipment Other than Data Processing Replacement
4110 Office Equipment
4112 Household Equipment
Definition: Furniture, preparation, cosmetic, and other equipment similar to that found in the average household.
4114 Maintenance and Building Equipment
Definition: Machinery and tools used in the care and upkeep of buildings
and grounds.
Library Items
4116 Non-Library activities
Definition: Books and periodicals that are NOT to be catalogued by the library.
4118 Books (library)
4119 Magnetic tapes (library)
4122 Microfilm (library)
4124 Microfilm (library)
4126 Periodicals (library)
4131 Audio-visual Equipment
Definition: Cameras, projectors, loudspeakers, radios, televisions, and other electronic; not for test us.
4132 Agricultural Equipment
Definition: Farm or horticultural machinery, excluding motor vehicles.
4134 Duplicating and Printing Equipment
Definition: Machinery used for copying documents and printing production.
4144 Medical Equipment
Definition: Machinery, X-rays, fixtures, and tools used in health treatment of people, excluding dental.
4148 Equipment and initial supplies for new facilities – less than 15 year expectancy
Definition: Self-explanatory
4199 Livestock
Definition: Horses, cows, pigs, chickens, and other farm animals.
42XX Data Processing Equipment Replacement
4210 Admin Cap Leave ACQ
Definition: Computers and computer hardware, air conditioning necessitated by data processing.
43XX Equipment
4310 Office Equipment
Definition: Furniture, machines
4312 Household Equipment
Definition: Furniture, food preparation, cosmetic, and other equipment similar to that found in the average household.
4314 Maintenance and Building Equipment
Description: Machinery and tools used in the care and upkeep of buildings and grounds.
Library Items
4316 Non-Library activities
Definition: Books and periodicals that are not catalogued by the library.
Library Activity
Definition: Includes the following expenditures codes for libraries only, 4318-4326.
4318 Books (library)
4319 Rare Books
4320 Magnetic tapes (library)
4322 Microfilm (library)
4324 Microforms (library)
4326 Periodicals (library)
4328 Audio Visual Equipment
Definition: Cameras, projectors, loudspeakers, radios, televisions, and other electronic equipment; not for test use.
4332 Agricultural Equipment
Definition: Farm or horticulture machinery, excluding motor vehicles.
4344 Medical Equipment
Definition: Machinery, X-rays, fixtures and tools used in health treatment of people, excluding dental.
4348 Components for Constructed Equipment
Definition: Restricted to use by UMCP.
4350 Equipment and initial supplies for new facilities – less than
15 year life
Definition: Self-explanatory
4352 Livestock
Definition: Horses, cows, pigs, chickens, and other farm animals.
44XX Data Processing Equipment – Additional
4410 Admin Cap Leave ACQ
Definition: Computers and computer hardware, air conditioning necessitated by date processing.
46XX Student Aid
4600 Student Aid
Definition: Payments distributed to persons designated and covered under an educational grant.
47XX Grants
4710 Staff Development
Definition: Payment for staff education, training and professional development; excludes remission of fees.
4740 Research Board Grants
Definition: Payments to 10-month University faculty in support of summaries research and development.
4750 Aid to political subdivisions
Definition: Subsidies, gratitudes, and other aid paid by the University to a political subdivision.
4760 Grants to nongovernmental entities
Definition: Grants given to nongovernmental entities in which the University acts as a grantor.
4799 Other
Definition Other grants, subsidies and contributions not otherwise defined.
49XX Fixed Charges
4902 Insurance Coverage
Definition: All premiums for insurance held by the University against fire, tornado, accident, death, or property damage, forgery, surety, and theft (excludes automobile and postal insurance).
4905 Fed Emp Grp Life
4920 Subscriptions
Definition: Subscriptions for magazines, newspapers and periodicals.
4930 Association dues
Definition: Fees paid for membership to various organizations.
4940 Interest
Definition: Self-explanatory
4960 Unemployment Compensation
Definition: Amounts reimbursed to the State Employment Security Administration for claims paid to former employees during periods of unemployment.
4970 Rents
Definition: Rentals and royalties paid by the University for the use of buildings, structures, machinery, equipment, safe deposit boxes, postage, etc.
4999 Other
50XX Land & Building
5000 Land Acquisition
Definition: Acquisition of real estate by purchase or acquisition, including costs such as title abstracts, recording fees, etc.
5050 Land Improvements
Definition: Costs of improvements which increase the value of land. Includes such items as grading and installation of drainage facilities, construction of new roads, walks, parking areas, retaining walls, recreational areas, fences, and similar improvements, standard and essential landscaping, or other outdoor lighting, etc.
5110 Construction
Definition: Costs associated with an undertaking involving construction applicable to one or more real property facilities or structures. In addition to erection, installation, or assembly of a new facility or structure; construction also includes additions to, alteration, conversion, expansion, or relocation of an existing structure.
5112 Professional Fees Construction
Definition: Fees of architects, engineers, landscape engineers, surveyors, and other professionals who provide services during all phases of design and preparation of contract documents for the construction of a project and supervision of such construction.
5114 demolition
Definition: Costs associated with the demolition of an existing building.
5130 additions, and other major improvements
Definition: Work required to modify or adjust the interior space arrangement or other physical characteristics of an existing facility/structure or relocation within a facility/structure so that it may be effectively utilized for its presently designated functional purpose; excluding utilities extension.
5132 Utilities extension
Definition: Installation, extension, or replacement of systems for the provisions of sewer, water, and electrical service, power plant facilities and appurtenances, heating, ventilating, and air conditioning, elevators, fire escapes, sprinklers, and automatic fire alarms, and telephone communications.
5140 fixed bldg equipment
Definition: Equipment firmly attached to a building structure so as to become a part thereof.
5230 Roads, sidewalks, and parking areas
Definition: Paving, resurfacing, or construction by other means or materials of roads, sidewalks, and parking areas.
5232 Water construction
Definition: Construction within the limits of a body of water to improve navigation or to aid in the control or use of water resources; including dredging, dams, dikes, docks, piers, ramps, etc.
56XX Depreciation and amortizations
Definition: Can only be used with accounts having a “99” source of funds attribute code.
5600 Depreciation bldg. and bldg. equipment
5601 Depreciation fixed equipment
5602 Depreciation movable equipment
5603 Amortization land improvements and other
9998 Indirect cost expense
Definition: Charged against contracts and grants as an expense.
