{"id":1350,"date":"2021-09-24T13:22:30","date_gmt":"2021-09-24T17:22:30","guid":{"rendered":"https:\/\/wwwcp.umes.edu\/frs\/?page_id=1350"},"modified":"2021-09-24T13:22:59","modified_gmt":"2021-09-24T17:22:59","slug":"accounting-structure-subcodes","status":"publish","type":"page","link":"https:\/\/wwwcp.umes.edu\/frs\/accounting-structure-subcodes\/","title":{"rendered":"Accounting Structure Subcodes"},"content":{"rendered":"\n

Accounting Structure Subcodes<\/h3>\n\n\n\n

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<\/strong> are:<\/p>\n\n\n\n

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

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…Read more Accounting Structure Subcodes<\/span><\/a><\/span><\/p>\n","protected":false},"author":3,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_coblocks_attr":"","_coblocks_dimensions":"","_coblocks_responsive_height":"","_coblocks_accordion_ie_support":"","footnotes":""},"folder":[],"class_list":["post-1350","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/wwwcp.umes.edu\/frs\/wp-json\/wp\/v2\/pages\/1350","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/wwwcp.umes.edu\/frs\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/wwwcp.umes.edu\/frs\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/wwwcp.umes.edu\/frs\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/wwwcp.umes.edu\/frs\/wp-json\/wp\/v2\/comments?post=1350"}],"version-history":[{"count":0,"href":"https:\/\/wwwcp.umes.edu\/frs\/wp-json\/wp\/v2\/pages\/1350\/revisions"}],"wp:attachment":[{"href":"https:\/\/wwwcp.umes.edu\/frs\/wp-json\/wp\/v2\/media?parent=1350"}],"wp:term":[{"taxonomy":"folder","embeddable":true,"href":"https:\/\/wwwcp.umes.edu\/frs\/wp-json\/wp\/v2\/folder?post=1350"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}