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:
| Subcodes | Description |
| 0010-09XX | Revenue |
| 01XX | Tuition and Fees |
| 02XX | Appropriation |
| 03XX | Gifts |
| 04XX | Contracts & Grants |
| 05XX-06XX | Sales and Services Educational |
| 070X | Endowment Revenue |
| 071X | Investment Revenue |
| 075X-08XX | Sales & Services Auxiliary Enterprises |
| 09XX | Miscellaneous Revenue |
| 1XXX-9XXX | Expense |
| 1000-1999 | Salaries and Wages |
| 2000-2999 | Labor and Assistant/Fringe Benefits |
| 3000-31XX | Expense & Technical/Special Fees |
| 32XX-3299 | Communications |
| 33XX-3399 | Travel |
| 35XX-3599 | Fuel and Utilities |
| 36XX-3699 | Motor Vehicle Operations and Maintenance |
| 37XX-38XX | Contractual Services |
| 39XX-40XX | Supplies and Materials |
| 41XX-42XX | Equipment Replacement |
| 43XX-44XX | Equipment Additional |
| 46XX-4899 | Student Aid |
| 49XX-4999 | Fixed Charges |
| 50XX-5599 | Land and Buildings |
| 56XX | Depreciation/Amortization |
| 9998 | Indirect Cost Expense (Contracts and Grants) |
