At the bottom of this page, you can find a partial list of expense Account Codes that will assist you when reviewing and approving PCard transactions in PaymentNet.
For additional Account Code information, please refer to the Accounting Services Expense Account Code page.
Equipment Inventory Account Codes
If your purchase meets the criteria for an inventoried or capitalized asset (as described below). Please do not use your pcard to make the purchase.
Important Terms:
- Inventoried Assets:
- all items/systems with a unit cost of $5,000 or greater
- items that are considered “small and attractive” by the university with a unit cost of $1,000 – $4,999
- all items in commodity class 100XX – Weapons, Firearms, Signal Guns, and Accessories regardless of unit cost
- Capitalized Assets:
- items/systems with a unit cost of $5,000 or greater
Account Code | Description |
---|---|
E408-E409 | Equipment that is inventoried but not capitalized. To be used for items considered as “small and attractive” that cost between $1,000 and $4,999. See below for a listing of what is considered “small and attractive”. |
E410-E415 | Capitalized assets (Costs include S&H, taxes installation, extended warranty/maintenance contracts, and normal/necessary costs to place in services). To be used for any items/systems that cost over $5,000 and is not an internal part. |
Code | Description | $0-$999 10XX Group |
$1000-$4999 Small & Attractive |
Over $5000 Capitalized |
---|---|---|---|---|
6710 | Cameras, Motion Picture | E404 | E408 | E414 |
6720 | Cameras, Still Pictures | E404 | E408 | E414 |
6730 | Photographic Projection Equipment | E404 | E408 | E414 |
7013 | Laptops, Netbooks, Tablets, etc. | E407 | E409 | E412 |
7014 | Tablets and Smart Phones | E407 | E409 | E412 |
All Weapons, Firearms, Signal Guns, and Accessories are tagged and inventoried regardless of unit cost.
Please contact Diane Hack(opens in new window) x3040 if you have any questions.
Top Used Account Codes (*Denotes a category that is non-taxable)
E111 | Supplies & Materials Expenses | E220* | Insurance Exp |
E112 | Books & Pamphlets Expenses | E222 | Web Service Activity Fees |
E115 | Lab Supplies & Materials Expenses | E223 | Ticket Service Fee |
E116 | Computer Supplies‐Paper | E230 | Vehicle Maintenance Exp |
E117 | Computer Printer Ribs/Cart/Reinking | E231* | Vehicle Fuel |
E119* | Pharmaceuticals | E232 | Parking Expense |
E120 | Permit Supply Expense | E240 | Other Goods & Services Exp |
E122 | Medical Supplies | E241* | Advertising Exp |
E130 | Communications Exp | E242 | Freight/Transport Expense |
E131 | Telephone Exp | E243 | Receptions/Meetings Exp |
E132* | Postage & Mail Exp | E244 | Promotional Items/T‐shirts |
E133 | Other Communications Exp | E245 | Royalties Exp |
E135 | Data Communications | E246 | Student Activities |
E145* | Refuse Disposal Exp | E247 | Laundry |
E147* | Recycling Charge | E255 | Hand Tools |
E151 | Computer Rent/Lease Expense | E256 | Safety Shoes |
E152 | Office Machines Rent/Lease Exp | E257 | Clothing/Uniforms/Costumes |
E153 | Media Rent/Lease Exp | E261* | Recruitment Advertising Expense |
E154 | Telecable Rent/Lease Exp | E263 | Meals Coffee & Light Refreshments |
E155 | Building Rent/Lease Exp | E268 | Scenery & Stage Props |
E156 | Films Rent/Lease Exp | E269 | Stage Lighting & Sound Production |
E157 | Software Leases/License Agreements | E279 | Alternative Transportation Services |
E159 | Other Rent/Lease Exp | E281 | Event Expense |
E160 | Repairs/Alt/Maint Exp | E351 | In-State Lodging/Subsistence |
E161 | Building Repairs/Alt/Maint Exp | E352 | Out‐of‐State Lodging/Subsistence |
E162 | Equipment Repairs/Alt/Maint Exp | E353 | Foreign Travel Expense |
E163 | Parts/Supply‐Repairs/Alt/Maint Exp | E354 | Other Travel Expense |
E164 | Other‐Repairs/Alt/Maint Exp | E355 | Foreign Travel Expense |
E165 | Contracts‐Equipment Maintenance | E356 | Interview Expenses |
E171 | Printing Exp | E357 | Relocation Expenses |
E172 | Print & Copy Center | E358 | Non-Employee Travel Reimbursement |
E173 | Self-Server Copier | E370 | Out-of-State Lodging/Subsistence |
E174 | Media Reproduction Exp | E374 | Out-of-State Airfare |
E175 | Library Binding Exp | E381 | Ground Transportation |
E178 | Outside Printing Exp | E402 | Non-Cap/Non-Inv Computer Components |
E179 | Course Packs | E403 | Non-Cap/Non-Inv Software |
E191* | Education & Training Fees | E404 | Non-Cap/Non-Inv Other Equipment |
E192* | Dues & Memberships Exp | E405 | Non-Cap/Non-Inv Furnishings |
E193* | Convention Fees & Registration Exp | E407 | Non-Cap/Non-Inv Computer Equipment |
E194* | Profession Lic/Permits/Fees | E408 | Inventoriable/Small & Attractive |
E195 | Employee Awards Expense | E409 | Inventoriable/Small & Attractive IT |
E200 | Subscriptions Exp | E416 | Cost Share – Equipment |
E213 | Misc Purchased Services Exp | E911 | Pcard Transaction Reported as Fraud |
E216 | Purchased Computer Services Expense | E999 | Unreconciled PCARD Transactions |