Account Chart Field Values - Income Statement

Revenues 4000-4899
Appropriations 4000-4099	Sales of Goods 4500-4599
Tuition and Fees 4100-4199	Unassigned 4600-4699
Gifts and Grants 4200-4299	Other Income 4700-4799
Investment Earnings 4300-4399	Intra Division Transactions 4800-4889
Sales of Services 4400-4499	Release of Restrictions (UFS only) 4890-4899
Cost of Sales 4900-4999
Cost of Sales 4900-4999
Expenditures 5000-8999
Administrative Salaries 5000-5099	Uniform/Costumes/Laundry 6170-6179
Faculty Salaries 5100-5199	Hosting and Entertainment 6180-6189
Faculty Supplemental 5200-5299	Employee Development/Training 6190-6199
Faculty Part-time 5300-5399	Contract Services 6200-6219
Staff Salaries and Wages 5400-5499	Rent 6220-6229
Student Wages - Contracts 5500-5599	Facilities Repair & Maintenance 6230-6249
Student Wages - Time Cards 5600-5699	Non-capital Equipment 6250-6259
Non-student Wages 5700-5769	Non-capital Furnishings 6260-6269
Continuing Education 5770-5799	Equipment Maintenance 6270-6299
W-2 Additions & Payroll Adjust. 5800-5899	Student Aid 6300-6399
Benefits 5900-5999	Other Expense 6400-6599
Software Purchases 6000-6009	Access Equipment 6600-6620
Computer Services 6010-6029	Unassigned 6621-6999
Materials, Supplies, and Other 6100-6999	Travel 7000-7099
Printing and Copying 6120-6129	Depreciation and Amortization 8000-8099
Postage and Mailing 6130-6139	Unassigned 8100-8899
Utilities 6140-6159	Research 8900-8999
Advertising and Promotion 6160-6169
Special Accounts 9000-9999
Art and Collections 9100-9109	Net Asset Transfers 9250-9299
Capital Asset Gain /Loss 9110-9199	Unassigned 9300-9899

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Revenues 4000-4899

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Appropriations 4000-4099

• 4000 - Church Appropriation
• 4010 - University Allocation
• 4019 - University Allocation (reclass)

Tuition and Fees 4100-4199

• 4100 - Tuition
• 4109 - Tuition (reclass)
• 4110 - Student Fee Distribution
• 4119 - Stdnt Fee Distribution (reclass)
• 4120 - Non-Credit Income
• 4130 - Student Fees
• 4139 - Student Fees (reclass)

Gifts and Grants 4200-4299

• 4200 - Gift Revenue-Cash
• 4209 - Gift Revenue (reclass)
• 4210 - Gifts in Kind
• 4215 - Pledge Revenue (Clearing)
• 4219 - Gifts in Kind (Reclass)
• 4220 - Grants & Contract Revenue
• 4250 - Sponsorship Revenue

Investment Earnings 4300-4399

• 4300 - Investment Dividend Income
• 4309 - Invest Dividend Inc (reclass)
• 4310 - Investment Interest Income
• 4319 - Invest Interest Income (reclass)
• 4320 - Investment Gains/Losses
• 4329 - Investment Gain/Loss (reclass)
• 4330 - Invest Inc Assets Held for Liq
• 4398 - Unrealized Gain/Loss
• 4399 - Unrealized Gain/Loss (reclass)

Sales of Services 4400-4499

• 4400 - Sale of Services-Campus Units
• 4402 - Sale of Serv-Campus Appropria
• 4404 - Sale of Services - Campus Other
• 4410 - Sale of Serv Non-Campus Units
• 4420 - Sale of Services-Taxable
• 4429 - Sale of Services-Refunds

Sales of Goods 4500-4599

• 4500 - Sale of Goods-Campus Units
• 4510 - Sale of Goods Non-Campus Units
• 4519 - Sale of Goods - Reclass
• 4520 - Sale of Goods-Taxable
• 4529 - Sale of Goods-Discount/Returns
• 4570 - Ticket Sales-Campus Units
• 4580 - Ticket Sales Non-Campus Units
• 4590 - Ticket Sales-Taxable
• 4599 - Ticket Sales-Refunds

Unassigned 4600-4699
Other Income 4700-4799

• 4700 - Non-Investment-Dividend Income
• 4710 - Non-Investment-Interest Income
• 4711 - Interest Alloc-Claim on Cash
• 4719 - Non-Invest-Intrst Inc(reclass)
• 4720 - Non-Investment-Gains/Losses
• 4730 - Rental Income-Non-Campus Units
• 4735 - Rental Income-Campus Units
• 4739 - Rental Income (reclass)
• 4740 - Agency Deposits
• 4750 - Royalty Income
• 4755 - Distributed Royalty Income
• 4759 - Royalty Distribution (reclass)
• 4760 - Over/Short
• 4790 - Other Income
• 4799 - Other Income (reclass)

Intra Division Transactions 4800-4889

• 4800 - Intra-Division Sales
• 4850 - Intra-Division Purchases

Release of Restrictions (UFS only) 4890-4899

• 4890 - Release of Restrictions (UFS only)
• 4891 - Endowment Payout (UFS only)

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Cost of Sales 4900-4999

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• 4900 - Cost of Goods Sold
• 4901 - Cost of Goods Sold - Food
• 4909 - Inventory Adjustment
• 4910 - Freight-In
• 4990 - Purchase Discounts Lost
• 4999 - Purchase Discounts Earned

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Expenditures 5000-8999

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Personnel 5000-5999
Administrative Salaries 5000-5099

• 5000 - Admin Salaries-Reg-(FT)
• 5009 - Admin Salaries (reclass)
• 5010 - Admin Salaries-Vacation
• 5030 - Admin Sal-Spplmntl (Overload)
• 5040 - Admin Salaries-Quasi Employee
• 5060 - Admin Sal-Location Diff
• 5070 - Admin Special Awards
• 5071 - Admin Lump Sum Retire Ben
• 5090 - Admin Salaries-Temp-No Benefit

Faculty Salaries 5100-5199

• 5100 - Faculty Salaries-Reg-(FT)
• 5109 - Faculty Salaries (reclass)
• 5140 - Faculty Sal-Quasi Employee
• 5150 - Professor-Retirement Benefits
• 5160 - Faculty Sal-Location Differential
• 5170 - Faculty Special Awards
• 5171 - Faculty Lump Sum Retire Ben
• 5180 - Faculty Sal-Visit-Health Ben
• 5190 - Faculty Sal-Visit-Temp No Ben
• 5192 - Faculty Sal-Foreign Visiting
• 5194 - Post Doctoral Fellows

Faculty Supplemental 5200-5299

• 5200 - Faculty Salaries-Supplemental
• 5209 - Faculty Sal-Supp (reclass)
• 5220 - Faculty Sal-Spr/Sum No Ben
• 5240 - Faculty Sal-Supp (Overload)
• 5260 - Faculty Sal-Spr/Sum-Benefits
• 5280 - Faculty Incidental Work

Faculty Part-time 5300-5399

• 5300 - Faculty Sal-(PT)-Temporary
• 5309 - Faculty Sal-(PT)-Temp (reclass)
• 5350 - Faculty Sal-(PT)-Retirement
• 5371 - Faculty (PT) Lump Sum Retire Ben

Staff Salaries and Wages 5400-5499

• 5400 - Staff Salaries-Reg-(FT)
• 5409 - Staff Salaries (reclass)
• 5410 - Staff Salaries-Vacation
• 5440 - Staff Salaries-Quasi Employee
• 5450 - Staff Salaries-Overtime
• 5470 - Staff Special Awards
• 5471 - Staff Lump Sum Retire Ben
• 5490 - Staff Sal-Temp-No Benefits

Student Wages - Contracts 5500-5599

• 5510 - Student teaching assist salary
• 5512 - Stdnt Teaching Assist Sal-FICA
• 5570 - Student Research Assist Salary
• 5572 - Stdnt Research Assist Sal-FICA
• 5575 - Stdnt Resrch Assist Sal-No F&A
• 5577 - Stdnt Rsrch Assist Sal-No F&A-FICA
• 5599 - Student Asst Salary (Reclass)

Student Wages - Time Cards 5600-5699

• 5600 - Student Wages
• 5602 - Student Wages-FICA
• 5610 - Student Wages-Teaching Assist
• 5612 - Stdnt Wages Teach Asst-FICA
• 5670 - Student Wages-Research Assist
• 5672 - Stdnt Wages Rsrch Assist-FICA
• 5675 - Stdnt Wages-Rsrch Asst-No F&A
• 5677 - Stdnt Wgs-Rsrch Ast.NoF&A-FICA
• 5699 - Student Wages (Reclass)

Non-student Wages 5700-5769

• 5700 - Other Wages-FICA (Budget Only)
• 5709 - Other Wages (reclass)
• 5720 - Category 1 no Benefit
• 5730 - Category 1 Part Benefit
• 5740 - Special Assignment no Benefit
• 5750 - Category 2 Part Benefit
• 5760 - Non-Student MTC Teachers

Continuing Education 5770-5799

• 5799 - ConEd Spec Payroll (Reclass)

W-2 Additions & Other Payroll Adjustments 5800-5899

• 5800 - Retirement Recognition
• 5808 - Special Church Retire Options
• 5810 - Automobile
• 5812 - Cell Phone, Non-Student
• 5814 - Cell Phone, Student with FICA
• 5815 - Cell Phone, Student w/o FICA
• 5820 - Capital Equipment Not Returned
• 5830 - Spouse/Family Benefits
• 5840 - Travel to Jerusalem
• 5850 - Bowl Benefits
• 5860 - Employee Moving Reimb (Taxable)
• 5870 - Values Recognition
• 5890 - Other W-2 Additions
• 5899 - Other W-2 Payroll Adj (Reclass)

Benefits 5900-5999

• 5900 - Administrative Benefits
• 5910 - Faculty Benefits
• 5920 - Faculty Supplemental Benefits
• 5930 - Faculty Part-time Benefits
• 5940 - Staff Benefits
• 5950 - Student Contract Benefits
• 5960 - Student Time Card Benefits
• 5970 - Non Student Benefits
• 5980 - Other Payroll Benefits
• 5995 - University Benefits-Payments
• 5999 - Benefits (reclass)

Software and Computer Services 6000-6099
Software Purchases 6000-6009

• 6000 - Software Acquisitions

Computer Services 6010-6029

• 6010 - Computer Serv-Campus-Contract
• 6020 - Computer Serv-Campus-No Contract

Materials, Supplies, and Other 6100-6999

• 6100 - Supplies
• 6109 - Supplies (reclass)
• 6110 - Supplies-Bookstore
• 6119 - Supplies-Bookstore (reclass)

Printing and Copying 6120-6129

• 6120 - Printing and Copying
• 6125 - Research Publications Costs

Postage and Mailing 6130-6139

• 6130 - Postage and Mailing

Utilities 6140-6159

• 6140 - Telecommunications
• 6149 - Telephone (reclass)
• 6150 - Electricity
• 6152 - Water
• 6154 - Natural Gas
• 6155 - Heat/Cool Unit
• 6156 - Sewer
• 6157 - Garbage Hauling
• 6158 - Other Utilities
• 6159 - Utilities (reclass)

Advertising and Promotion 6160-6169

• 6160 - Advertising and Promotion
• 6169 - Advertising and Promo(reclass)

Uniform/Costumes/Laundry 6170-6179

• 6170 - Uniforms/Costumes/Laundry

Hosting and Entertainment 6180-6189

• 6180 - Hosting, Food, Entertainment
• 6185 - Guest Tickets
• 6189 - Hosting-Entertainment (reclass)

Employee Development and Training 6190-6199

• 6190 - Employee Development/Training

Contract Services 6200-6219

• 6200 - Contract Service-Off Campus
• 6205 - Computer Services-Off Campus
• 6209 - Contract Serv-Off Campus (reclass)
• 6210 - Contract Services-Campus

Rent 6220-6229

• 6220 - Rental Expense
• 6221 - Operating Lease Expense
• 6229 - Rental Expense (reclass)

Facilities Repair and Maintenance 6230-6249

• 6230 - Facilities Remodel
• 6240 - Facilities Maintenance

Non-capital Equipment 6250-6259

• 6250 - Non-capital equipment
• 6257 - Non-Cap Equipment Sale Proceeds
• 6259 - Non-Cap Equipment Purchase (reclass)

Non-capital Furnishings 6260-6269

• 6260 - Non-Capital Furnishings
• 6268 - Non-Cap Furnishings Sale Proceeds
• 6269 - Non-Cap Furnishings (reclass)

Equipment Maintenance 6270-6299

• 6270 - Equipment Maintenance
• 6280 - Motor Pool Vehicle Operation

Student Aid 6300-6399

• 6300 - Scholarships
• 6303 - Graduate Tuition
• 6304 - Graduate Cash Award
• 6305 - Graduate Fellowship
• 6309 - Scholarships (reclass)
• 6310 - Grant
• 6315 - Athletic Grant
• 6319 - Grant (reclass)
• 6320 - Award
• 6323 - Talent/Performance Award
• 6326 - Leadership Award
• 6330 - Discovery Award
• 6390 - Other Student Aid

Other Expense 6400-6599

• 6400 - Insurance Expense
• 6405 - Prizes and Awards
• 6410 - Royalties Expense
• 6420 - Bad Debt Expense
• 6430 - Interest Expense
• 6440 - Taxes
• 6450 - Bank Fees, Penalties
• 6452 - Credit Card Merchant Fees
• 6453 - Transaction Processing Fees
• 6460 - Trust/Invest Admin Fees
• 6470 - Student Travel
• 6490 - Other Expense
• 6491 - Drug Testing
• 6492 - Medication
• 6493 - X-ray & Other Lab Fees
• 6494 - Other Medical
• 6497 - Allocated Indirect Costs
• 6498 - Fund 11 Taxable Sales
• 6499 - Other Expense (reclass)

Access Equipment 6600-6620

• 6600 - Access Equipment
• 6610 - Access Lab Equipment
• 6620 - Access Equip Sale Proceeds

Unassigned 6621-6999
Travel 7000-7099

• 7000 - Domestic-Business Travel
• 7009 - Dmstc-Business Travel (reclass)
• 7010 - Domestic-Recruiting Travel
• 7020 - Domestic-Prof Developmt Travel
• 7029 - Dmstc-Prf Dvlpmt Trvl (reclass)
• 7030 - Domestic-Student Travel
• 7039 - Dmstc-Student Travel (reclass)
• 7050 - Foreign-Business Travel
• 7060 - Foreign-Recruiting Travel
• 7070 - Foreign-Prof Developmt Travel
• 7080 - Foreign-Student Travel

Depreciation and Amortization 8000-8099

• 8005 - Depre-Buildings
• 8010 - Depre-Building Improvements
• 8015 - Depre-Other Improvements
• 8020 - Depre-Furnishings and Fixtures
• 8025 - Depre-Capital Equipment
• 8028 - Depre-Capital Lease Equipment
• 8030 - Depre-Vehicles
• 8032 - Depre-Library Books
• 8035 - Depre-Miscellaneous Equipment
• 8036 - Depre-Livestock
• 8038 - Amortization-Films
• 8090 - Amortization-Software

Unassigned 8100-8899
Research 8900-8999

• 8900 - Research Fellowships
• 8904 - Participant Stipends w/ F&A
• 8905 - Research Participant Stipends
• 8910 - Research Consultants w/ F&A
• 8915 - Research Consultants w/out F&A
• 8920 - SubContracts w/ F&A
• 8925 - SubContracts w/out F&A
• 8930 - Research Capital Equipment
• 8931 - Research Cap Eq-Grand-fathered
• 8935 - Capital Equipment-Federal
• 8940 - Conference & Symposium Costs
• 8950 - Exempt Accounts
• 8980 - General and Administration
• 8990 - Facilities & Admin Recovery
• 8991 - Waived Facilities & Admin Cost
• 8992 - Consultant Facilities & Admin
• 8993 - Subcontract Facilities & Admin
• 8994 - On/Off/Combined Facil & Admin
• 8999 - Program Income

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Special Accounts 9000-9999

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Capital Assets 9100-9199
Art and Collections 9100-9109

• 9100 - Collections Acquisitions
• 9101 - Collections Sales Proceeds

Capital Asset Gain /Loss 9110-9199

• 9110 - Disposal-Equip Value
• 9111 - Disposal-Equip Accum Depr
• 9112 - Proceeds-Equip Disposal
• 9113 - Transfer-Equip Value
• 9114 - Transfer-Equip Accum Depr
• 9115 - Proceeds-Equip Transfer
• 9116 - Plant Rsrch Equip Acquisition
• 9117 - Disposal-Res Equip Value
• 9118 - Disposal-Res Equip Accum Dep
• 9126 - Disposal - Capital Lease Asset
• 9127 - Disposal - Capital Lease Ac Dp
• 9128 - Cap Lease Disposal Proceed
• 9130 - Disposal-Vehicle Value
• 9131 - Proceeds-Vehicle Disposal
• 9132 - Transfer-Vehicle Value
• 9133 - Transfer-Vehicle Accum Depr
• 9134 - Disposal-Vehicle Accum Depr
• 9140 - Disposal-Misc Equip Value
• 9141 - Proceeds-Misc Equip Disposal
• 9142 - Disposal-Misc Equip Accum Depr
• 9143 - Transfer-Misc Equip Value
• 9144 - Transfer-Misc Equip Accum Depr
• 9150 - Disposal-FA Value
• 9151 - Proceeds-FA Disposal
• 9152 - Disposal-FA Accum Depr
• 9153 - Transfer-FA Value
• 9154 - Transfer-FA Accum Depr
• 9160 - Insurance Proceeds
• 9170 - Books Disposal - Asset Value
• 9171 - Books Disposal - Accum Deprec
• 9172 - Proceeds - Books Disposal
• 9180 - Transfer Rsrch Eq to BYU Owned
• 9181 - Xfr Rsrch AccDep to BYU Owned
• 9190 - Recat F Assets - Asset Value
• 9191 - Recat F Assets - Accum Depr
• 9192 - Recat Cap Equip - Asset Value
• 9193 - Recat Cap Equip - Accum Depr
• 9194 - Recat Veh - Asset Value
• 9195 - Recat Veh - Accum Depr

Net Asset Transfers 9250-9299

• 9250 - Transfer Into Net Assets
• 9260 - Transfer Out of Net Assets

Unassigned 9300-9899
System Accounts 9900-9999

• 9900 - Appropriation DB
• 9905 - Appropriation CR
• 9910 - Allotment DB
• 9915 - Allotment CR
• 9920 - Organization Budget Offset
• 9930 - Project/Grant Offset
• 9940 - Revenue Estimate Offset
• 9950 - Reserve for Pre-Encumbrance
• 9960 - Reserve for Encumbrances
• 9970 - AP Closed Vouchers
• 9980 - Reserve Pool Units (Statistical Account)
• 9981 - Endowment Pool Unites (Statistical Account)