Expenditure Account Codes

Instructions:

Use the below search box to locate a specific account code by typing the name of the service, supply or equipment.

Account Code	Account Title	Description
73110	Express Mail Services	Include expenditures for premium services provided for express or urgent deliveries of printed matter, goods, and commodities by common or contract carrier or hired vehicles. Example services include Overnight AM, Overnight PM, Next Day, Second Day, etc.
73111	Express Mail Services (Credit)	FOR RECOVERY PURPOSES ONLY. Offset to account 73110. Used to reduce the charges for express mail services recorded in Mail Processing Department (491102) and offset by recharges to the benefiting department.
73120	Outbound Freight	Include expenditures for package delivery and freight services provided by common or contract carrier or hired vehicle for the outbound movement of commodities domestically or internationally. This account would include non-premium services and USPS charges for delivery of an item other than printed matter (printed matter is charged to account 73140).
73121	Outbound Freight (Credit)	FOR RECOVERY PURPOSES ONLY. Offset to account 73120. Used to reduce the charges for outbound freight in one department, offset by recharges to the benefiting department.
73130	Messenger Services	Include fees charged by private contractors who provide messenger and courier delivery services. Services of this type tend to be restricted to a local or a small geographical delivery zone.
73131	Messenger Services (Credit)	FOR RECOVERY PURPOSES ONLY. Offset to account 73130. Used to reduce the charges for messenger services in one department, offset by recharges to the benefiting department.
73140	Metered Mail	Include expenditures for services provided to distribute printed matter by the United States Postal Service, e.g., stamps, postage meters, stamped envelopes, and permit fees. Typically, the printed mattered is processed through the GMU mailroom.
73141	Metered Mail (Credit)	FOR RECOVERY PURPOSES ONLY. Offset to account 73140. Used to reduce the charges for metered mail recorded in the Mail Processing Department (491102) and offset by recharges to the benefiting department.
73144	Bulk Mail	Include payments to the US Postal Service or other service providers for bulk mail charges.
73145	Bulk Mail (Credit)	FOR RECOVERY PURPOSES ONLY. Offset to account 73144. Used to reduce the charges for bulk mail services in one department, offset by recharges to the benefiting department.
73146	International Postal Services	Include expenditures for services provided to distribute printed matter internationally by either the U.S. Postal Service or other service provider.
73147	International Postal Services (Credit)	FOR RECOVERY PURPOSES ONLY. Offset to account 73146. Used to reduce the charges for international postal services in one department, offset by recharges to the benefiting department.
73148	Other Mail	Include expenses for postal services provided to distribute printed matter, goods, or commodities. Exclude expenses chargeable to other accounts within Mail Services (731XX).
73149	Other Mail (Credit)	FOR RECOVERY PURPOSES ONLY. Offset to account 73148. Used to reduce charges for other mail services in one department, offset by recharges to the benefiting department.
73150	Printing Services	Include expenditures for services provided by State agencies and the private sector for designing, printing, collating, and binding reports and other printed matter, other than of library books (see account 73151). Examples include photocopies, brochures or printed letters. Exclude royalty expenses chargeable to 73152 or embroidery expenses chargeable to 73153.
73151	Binding Library Books	Costs for binding, conserving, and preserving materials in the library collection. Includes hardcover binding of paperback books; re-binding damaged books; binding together of serial issues into annual/biannual bound volumes; doing conservation work to repair library materials in any format; taking pre-emptive action to preserve library material before it is damaged.
73152	Printing Royalties	Include royalty payments on copyrighted material to be reproduced for academic course packs, classroom handouts, etc.
73153	Embroidery/Screening	Include expenditures for embroidery and/or screen printing services for clothing, equipment, and supplies. Example includes water bottles for a Housing move-in giveaway.
73160	Telecom Services Contractors (Credit)	DO NOT USE. Account is used to offset telecom expenses charges to contracted vendors, such as Sodexo, Barnes and Noble, Standard Parking, etc.
73161	Telecom VITA	FOR USE BY TELECOM ADMIN ONLY TO RECHARGE DEPARTMENTS. Include expenditures for services provided for cables, facsimile transmissions, local and long distance voice, video and data connections including telephone service, telegram transmission, teletype transmission, and similar telecommunications services provided by VITA (Virginia Information Technologies Agency). Do not include mobile phone expenses chargeable to 73171 and long distance expenses chargeable to 73177.
73162	Telecom VITA (Credit)	FOR RECOVERY PURPOSES ONLY. Offset to account 73161. Used to reduce the telecom charges from VITA recorded in a central university department, offset by recharges to the benefiting department.
73163	Telecom Pass-thru	FOR USE BY TELECOM ADMIN ONLY TO RECHARGE DEPARTMENTS. Include expenses for pass through charges for special services provided by Telecom Admin. Examples include 800 numbers, conference bridge or optional new phones.
73164	Telecom Pass-thru (Credit)	FOR RECOVERY PURPOSES ONLY. Offset to account 73163. Used to reduce the telecom pass-thru charges recorded in a central university department, offset by charges to the benefiting department.
73170	Telecomm Services Non-State	Include expenditures for services that provide for cables, facsimile-transmissions, local and long distance voice, video, and data connections including telephone service, telegram transmission, teletype transmission, and similar telecommunications services provided by private sector. Do not include mobile phone expenses chargeable to 73171, video cable TV services chargeable to 73176, or long distance expenses chargeable to 73177.
73171	Mobile Phones	Include expenditures for mobile cellular devices purchased by Telecom Admin through the state contract.
73172	Voice Mail Services	FOR USE BY TELECOM ADMIN ONLY TO RECHARGE DEPARTMENTS. Include expenditures for services provided for enhanced voicemail services and additional voicemail boxes. Exclude charges for voicemail box associated with dial tone, which is chargeable to 73170.
73173	PBX Maintenance Services	FOR USE BY TELECOM ADMIN ONLY. Include expenditures for maintenance of telephone equipment, PBX switching equipment, and other related telephone maintenance services performed provided by the private sector.
73174	Telecom Services Non-State (Credit)	FOR RECOVERY PURPOSED ONLY. Offset to accounts 73170 and 73173. Used to reduce the charges for private sector telecom services recorded in a central university department, offset by recharges to the benefiting department.
73176	Video Cable TV Services	Include expenditures for cable TV service, video system maintenance and outlet programming charges provided by the private sector.
73177	Long Distance Telephone	FOR USE BY TELECOM ADMIN TO RECHARGE DEPARTMENTS Include expenditures for services that provide long distance telephone provided by the private sector.
73178	Long Distance Telephone (Credit)	FOR RECOVERY PURPOSES ONLY. Offset to account 73177. Used to reduce the charges for long distance telephone service recorded in a central university department, offset by recharges to the benefiting department.
73179	Mobile Phones (Credit)	FOR RECOVERY PURPOSES ONLY. Offset to account 73171. Used to reduce mobile phone charges recorded in a central university department, offset by recharges to the benefiting department.
73180	Telecomm Services State	Include expenditures for services that provide for cables, facsimile-transmission, local and long distance voice, video, and data connections including telephone service, telegram transmission, teletype transmission, and similar telecommunications services provided by state agencies other than VITA.
73181	Telecom Services In-State (Credit)	FOR RECOVERY PURPOSES ONLY. Offset to account 73180. Used to reduce the charges for telecom services provided by the State Agencies other than VITA recorded in a central university department, offset by recharges to the benefiting department.
73183	Voice Mail Services (Credit)	FOR RECOVERY PURPOSES ONLY. Offset to account 73172. Used to reduce the charges for enhanced or additional voice mail boxes recorded in a central university department, offset by recharges to the benefiting department.
73190	Inbound Freight	Include expenses for package delivery and freight services provided by common or contract carrier or hired vehicle for the inbound movement of commodities. Use this category whenever shipping costs are listed as a separate line item on vendor invoices for goods or materials.
73210	Dues-Professional Organizations	Include expenses for memberships to professional organizations, such as the ABA, AICPA, etc. Also, notary commissions.
73211	Professional License Fees	Include expenditures for renewal of professional licenses held by employees.
73212	Dues-Community Organizations	Include dues and other costs associated with civic, community and social organizations, such as the Chamber of Commerce, fraternal organizations, etc.
73215	Speaker Fees	Include fees paid to guest speakers at university seminars, conferences, and other events (i.e. convocation). Typically, speaker fees are under a formal contract. Examples include visiting artists and instructional services.
73220	Subscriptions	Include expenditures for subscriptions to professional or technical publications (online or printed) used for professional development, not purchased for general library use.
73225	Employee Tuition Reimbursement	Include expenditures for reimbursement to state employees for courses taken and satisfactorily completed.
73340	Health Services	Include expenditures for health services other than those chargeable to 73360, X-Ray and Laboratory Services and 73361, Physiotherapy Services. Also include materials and supplies related to these services. Account typically used by Student Health Services or where health services are provided to students or staff. For expenditures for health services provided for sponsored programs, consider 73442, Research Consulting or 73702, Research Subject Testing.
73360	X-Ray & Lab Services	Include expenses for services provided by dental, hospital, and medical laboratories. Account typically used by Student Health Services or where lab services are provided to students or staff.
73361	Physiotherapy Services	Include expenditures for services provided by a physical therapist, such as massage.
73398	Medical Assistance Fund Payments	Include payments charged by Student Health Services (SHS) on a P-card to medical providers, pharmacies, etc. These charges are made only by SHS on behalf of students approved to receive these medical assistance funds held by the GMU Foundation.
73399	Medical Assistance Fund Reimbursements	Include deposit reimbursements from the GMU Foundation for payments made by SHS to medical providers, pharmacies on behalf of students approved to receive medical assistance funds.
73410	Auditing Services	Include expenditures for services provided by both public and private sector auditors.
73420	Fiscal Services	Include expenditures for services provided by private sector banks, accountants, financial advisors, and similar experts.
73421	Collection Services	Include expenditures for services provided by collection agencies. Used for collections costs associated with Perkins loans. Exclude collection costs associated with student or department receivables, such as parking fines, chargeable to 06113.
73422	Credit Card Fees	Include expenditures for merchant and related fees charged for processing credit card receipts, such as Elavon and Authorize.net.
73425	GMUF Administrative Fee	INTERNAL USE ONLY. Account used only for charging the George Mason University Foundation's fee on sponsored awards paid to the Foundation but administered by the Office of Sponsored Programs (OSP).
73430	Misc. Legal Costs	Include expenditures for court reporters, hearing examiners, miscellaneous court costs, recording fees, notary fees and services, and legal services other than attorney fees. Use 73470 for legal services provided by attorneys.
73440	Management Development Services	Include expenditures for services provided by economists, industrial engineers, interpreters, market analysts, planners, public administrators, and similar experts.
73441	Academic Consulting	Include payments for advisory services provided by outside consultants related to academic courses, projects or initiatives. Examples include academic course development, visiting professors or artist in residence.
73442	Research Consulting	Include payments for advisory services provided by outside consultants related to research projects or initiatives.
73443	Nonacademic Consulting	Include payments for advisory services provided by outside consultants related to non-academic projects or initiatives. Examples include facility condition assessments, strategic vision initiatives, and budget projects.
73444	Employee Training Consulting	Include all expenditures paid to bring professional training consultants to the agency for employee development, including expenditures for employee training course development, delivery, administration or evaluation. Examples include team building exercises and management coaching sessions.
73450	Personnel Management Services	Include expenditures for services provided by management experts who advise on manpower development, personnel evaluation, and employee performance review. Also, employee search fees and compensation market assessment services.
73460	Public Info & Public Relations Services	Include expenses for services provided by promotional, public relations, and similar firms which prepare and disseminate information. Also, recruiting fees or announcements for new academic programs. Exclude expenses chargeable to 73480.
73461	ICA Guarantees	Include payments made to another institution for its athletic team participating in a GMU athletic event (i.e. game guarantees). Game guarantee represents a portion of the revenue GMU collects from this athletic event.
73462	Entry Fees	Include expenses associated with the cost of entry to various events or venues. Examples include recruiting exhibition fees, health club access fees, or intramural tournaments fees.
73470	Legal Services	Include expenditures for attorney services provided by a law firm or independent legal counsel. These expenditures must be pre-approved by the Office of the Attorney General.
73475	Patent Trademark Office Filing Fees	Include cost associated with registering patents. Account code is only used by the Office of Technology Transfer.
73480	Media Services	Include expenses for services provided to advertise by magazine, newspaper, periodical, radio, television or other media. Example: Use this account to advertise GMU events, etc. Exclude expenses for classified ads (73481-73482) or expenses for ICA advertising (73483-73487).
73481	Classified Ads-Employment	Include payments for advertising in newspapers, magazines, radio, or other media as part of the employment recruitment process.
73482	Classified Ads-Other	Include payments for classified ads (a short ad in a newspaper or magazine and appearing along with other ads of the same type), other than those for employment.
73483	Advertising Radio and TV	Include payments for advertising on radio or TV.
73484	Advertising Print	Include payments for advertising in newspapers, magazines or other printed media.
73485	TV Broadcasts	Include payments for TV broadcasts of athletic or other University events.
73486	Radio Broadcasts	Include payments for radio broadcasts of athletic or other University events.
73487	Web Streaming Production	Include expenses incurred to support web streaming production (for example, video sports coverage on the GMU website).
73488	Advertising Electronic	Include payments for advertising on electronic media.
73489	Classified Ads Employee (Credit)	FOR RECOVERY PURPOSES ONLY. Offset to account 73481. Account is used to record recovery of the costs of placing a classified ad related to an open position incurred by Human Resources on behalf of the benefiting department.
73490	Management Professional Services Recovery	FOR RECOVERY PURPOSES ONLY. Offset to account 73440. Used to reduce the management professional services charges recorded in a central university department, offset by recharges to the benefiting department.
73492	Joint Academic Program Commission	Include expenditures for commission fees paid to the other party in a joint academic program.
73493	State Performance Budgeting Charges	INTERNAL USE ONLY. Include charges received from the State for the ongoing costs of the State's Performance Budgeting (PB) system to include recovery of development and implementation costs.
73509	Window Cleaning Services	Include expenditures for window cleaning services.
73510	Custodial Maintenance	Include expenditures for services provided to clean buildings and other facilities, such as housekeeping services.
73511	Grounds Maintenance	Include expenditures for landscaping services.
73513	Inclement Weather Services	Include expenditures for services provided to ready the campus after inclement weather or to repair damage to buildings, grounds, or outdoor facilities caused by inclement weather. Example includes snow removal services.
73515	Outdoor Facilities Repair and Maintenance	Include expenditures for services provided to repair and maintain outside areas of campus facilities, such as parking lots or drainage.
73520	Electrical Repair & Maintenance	Include expenses for services provided to repair and maintain electrical systems (including network cabling) in buildings and on grounds. System examples include A/V system and access control system.
73522	Elevator Repair/Inspection Services	Include expenses for services provided to repair and maintain elevators, including all costs related to inspection services.
73525	Carpet Repair, Purchase & Install	Include expenses for services provided to purchase and install carpet in buildings.
73530	Equipment Repair & Maintenance	Include expenses for services provided to repair and maintain scientific equipment, furniture, copiers and other equipment. Include expenses for maintenance contracts. For related expenses, see 73560 and 73590.
73532	Generator Repair Services	Include expenses for services provided to repair and maintain generators. Include expenses for maintenance contracts.
73540	Extermination	Include expenses for services provided to control or eradicate diseased or disease-carrying animals, insects, or pests.
73550	Road Repair & Maintenance	Include expenses for services provided by the private sector to repair and maintain university roads. Include expenses for supplies and materials if they are included in the cost of work performed under contract. Exclude expenses for parking lot repair which is chargeable to 73515, Outdoor Facilities Repair and Maintenance.
73560	Mechanical Repair & Maintenance	Include expenses for services provided to repair and maintain plumbing, and other mechanical equipment. Exclude expenses chargeable to 73522, Elevator Repair/Inspection Services, 73532, Generator Repair Services, and 73562, HVAC Services.
73562	HVAC Services	Include expenses for services provided to repair and maintain HVAC systems, to include the outdoor AC unit/heat pump, indoor unit/furnace, and related duct work.
73570	Building Repair & Maintenance	Include expenses for carpentry, minor masonry, painting, and other services provided to repair and maintain the inside of campus buildings. For related expenses, see 73520, 73525, 73560, and 73572.
73571	Building Repair and Maintenance (Credit)	FOR RECOVERY PURPOSES ONLY. Offset to account 73570. Used to reduce the charges in one department, offset by recharges to the benefiting department.
73572	Asbestos Abatement Services	Include expenditures for services provided for the removal of asbestos on non-capital layout projects.
73580	Irrigation Repair and Maintenance	Include expenditures for services provided to repair and maintain irrigation systems, such as field house ground's sprinkler system.
73582	Water Treatment Services	Include expenditures for services provided to make water more acceptable for a desired end-use, whether that use is for drinking water, industry, medical or any other use.
73590	Vehicle Repair and Maintenance Services	Include expenses for internal services provided to repair and maintain construction equipment, motor vehicle equipment, and other vehicular equipment.
73591	Vehicle Repair and Maintenance (Credit)	FOR RECOVERY PURPOSES ONLY. Offset to account 73590. Used to reduce the charges in one department, offset by recharges to the benefiting department.
73592	Auto Body Repair Services	Include expenses for services provided by a third party auto body shop to repair vehicular equipment. Also, account is used to record insurance reimbursement of any third party auto body shop expenses.
73593	Towing Services	Include expenses for towing services.
73594	Windshield Repair and Replacement	Include expenses for services provided to repair or replace a vehicle windshield.
73610	Architectural & Engineering Services	Include expenditures for services provided by private sector appraisers, architects, draftsmen, engineers, landscape architects, and surveyors.
73630	Temporary Personnel	Include expenses for services provided by a temporary employment agency, such as Adecco Employment Services. Typical services include data entry, word processing, filing, secretarial, and similar clerical services.
73640	Catering Services	Include expenses for services provided by State agencies or the private sector to provide meals and food on a one-time or a continuing basis.
73641	Participant Services Excluded from F&A	Includes expenses for participant services specifically funded on a sponsored project. Examples included TOEFL exam fee, event registration fees, group (field trip) travel. The Request for Participant Support Allowance Payment form on the Fiscal Services website must be completed.
73650	Laundry & Dry Cleaning	Include expenses for services provided by another State agency or commercial establishment for laundry and linen. Include payment of claims for damaged laundry and dry cleaning.
73660	Manual Labor Service	Include expenses for services provided by State agencies or the private sector for manual and unskilled laborers. Examples include shelf stocking, manual digging or manual assembly of parts. Also, commission paid to high schools, church groups, fraternities, sororities, etc. for game concession help.
73670	Production Services	Include expenses for services provided by State agencies or the private sector for the design and assembly of camera-ready artwork, graphic design and layout, photographic services, audio and/or video production, displays and exhibits.
73675	Publication Fees	Include expenditures for publication costs, where a faculty who is an author/co-author is publishing their research as an article (whether hard copy or online) in a scholarly journal. Examples can include charges/fees for items such as pages, color, photos, diagrams, submission, abstracts, processing, open access, etc.
73679	Athletic Officials	Payments to individuals who provided officiating services at intercollegiate athletic events or other campus events.
73680	Non-GMU Skilled Services	Include expenses for services provided by artisans, chemists, interior designers, laboratory technicians, referees, and similar skilled and technical workers, not included elsewhere. Also, criminal background checks.
73681	GMU Photocopying	PRINT SERVICE USE. Account code is used exclusively to recharge a department the cost of services provided by Print Services, including departmental copy card usage.
73682	Recharge GMU Services	FOR RECHARGE PURPOSES ONLY. Account code is used to charge a university department for services provided by another university department.
73683	State Subrecipient LT 25K	Charges for work performed for GMU related to a grant by a state Sub-recipient (other state agency), where the total award amount to the state sub-recipient is less than $25,000. Expenses charged to this account code should only hit funds beginning with 2XXXX.
73684	Skilled Services-Special Projects	Include expenses for services provided by skilled and technical workers for a special project. Examples include legislative liaison services. Exclude graphic design and video production services chargeable to 73670.
73685	Contracted Management	Include expenditures for fees paid to vendors under contract with the University. Examples include Pitney Bowes, Educational Support Services, Campus Advantage, Reston Limousine.
73686	Non-State Subrecipients GT 25K	Charges for work performed for GMU related to a grant by a non-state Sub-recipient, where the total award amount to the sub-recipient is greater than $25,000. Expenses charged to this account code should only hit funds beginning with 2XXXX.
73687	Office Moving Services	Used to record payments to vendors for local moving of office furniture, equipment, and other closely related expenses (unrelated to the completion of a capital project). Exclude expenses chargeable to 73810 for relocating an employee’s family and household goods).
73688	Security Services	Used to record payments to vendors for protective services to safeguard the University plant, property, and personnel. Include items such as installation, repair, and maintenance of various types of security devices.
73689	Artists	Include payments for performances by artists or groups performing at the Center for the Arts, Hylton Performing Arts Center or other university events.
73690	State Sub-recipients GT25K	Charges for work performed for GMU related to a grant by a state Sub-recipient (other state agency), where the total award amount to the state sub-recipient is greater than $25,000. Expenses charged to this account code should only hit 2XXXX funds.
73691	GMU Photocopying (Credit)	FOR RECOVERY PURPOSES ONLY. Account code is used as an offset to department recharges for services provided by Print Services.
73692	Non-GMU Photocopying	Include expenditures for photocopying and other duplicating services that are not provided by GMU’s Print Services department.
73694	Recharge MRI	FOR RECHARGE PURPOSES ONLY. Account code is used for the recharge MRI costs incurred by Krasnow to the benefiting department or fund.
73695	Seat Management Services	Includes expenditures for Seat Management services, which provides computer hardware and software through a contract from a single source. Services include hardware, software, support, and disposal.
73696	Non-State Sub-recipients LT 25K	Charges for work performed for GMU related to a grant by a non-state Sub-recipient is less than $25,000. Expenses charged to this account code should only hit funds beginning with 2XXXX.
73697	Academic Testing	Include costs to administer on-campus tests, such as those done by ELI. Also, cost of degree accreditation services and reimbursement of graduate school standardized tests fees to student-athletes.
73698	Signage & Sign Services	Include costs of labor and materials to design, create, install interior or exterior signs of any type (flags, banners, plaques, etc.).
73701	Certification Testing	Include expenditures for fees related to the certification of athletics trainers and coaches.
73702	Research Subject Services	Include payments made to individuals for their participation in a research study. All research activities involving human subjects that are directed by a Mason faculty member, staff member, or student or that involve Mason faculty, staff, or students as subjects, must be submitted to the Office of Research Subjects Protections for review and approval by the Human Subjects Review Board.
73703	Library Services	Include expenditures for any services directly related to library materials. This may include pre-binding, catalog records, citations software to be used with physical materials and physical processing of the books, etc.
73710	Information Management Program Design and Development Services (VITA)	Include expenditures for services provided by the Virginia Information Technologies Agency (VITA) computer system analysts, programmers, and other technical and management personnel who provide assistance in IT planning, feasibility analysis, and design and in the development of systems.
73720	Information Management Program (other)	Include expenses for services provided by private sector computer systems analysts, programmers, and other technical and management personnel who provide assistance in IMP planning, determine feasibility analysis, and design and in the development of systems.
73730	Information Management Program (State)	Include expenses for services provided by State employed (other than VITA) computer systems analysts, programmers, and other technical and management personnel who provide assistance in IMP planning, determine feasibility analysis, and design and in the development of systems.
73740	Computer Repair And Maintenance	Include expenses for services to repair and maintain computer and computer peripheral hardware. Also, support agreements. Use 73695 for seat management services.
73750	Computer Software Maintenance	Include expenses for services provided to maintain computer software after delivery. Services can include correcting faults and improving performance and other attributes.
73760	Computer Operating Services (VITA)	Include expenditures for services provided though VITA for computer operations and other costs associated with the operation of computer hardware.
73770	Computer Operating Services (other)	Include expenditures for services provided by private sector computer operations personnel and other costs associated with the operation of computer hardware. Also include expenditures for website hosting and maintenance.
73775	Web Applications	Include expenditures for the purchase of web applications or services provided to maintain web applications. Include payment made to access web-based applications.
73780	Computer Operating Services (State)	Include expenditures for services provided by state employed (other than VITA) computer operations personnel and other costs associated with the operation of computer hardware.
73790	Computer Software License Costs	Include payments to software vendors for the renewal of software licenses for off-the-shelf applications and utilities. Also, include expenditures for consulting services to custom develop software or modify or customize existing software or Commercial off the Shelf Software (COTS).
73810	Moving & Relocation	Include expenditures for services provided for relocating an employee's family and household, incidental to a new place of employment. Use this code, also, for the expenditures of a newly-employed person when appropriately approved or in conjunction with the Uniform Relocation Act. Include expenditures for travel mileage fares, meals, lodging, transportation and storage of household goods, temporary living allowance, search for a new residence, sale of former residence, and related authorized miscellaneous allowances.
73820	Personal Vehicle	(Employee) Include expenses for transportation by personal vehicle (i.e. mileage reimbursement) while traveling on University business. Exclude parking fees and tolls. Travel cost associated with attending courses should be charged to 73893.
73821	Candidate Personal Vehicle	Include expenses for transportation by personal vehicle (i.e. mileage reimbursement) paid to a candidate interviewing for a University employment position. Include parking fees and tolls.
73830	Airfare, Domestic – Except AK & HI	(Employee) Include expenditures for individual travel by aircraft to any location in the continental United States. Include parking fees and tolls. Travel cost associated with attending courses should be charged to 73893.
73831	Vehicle Rental	(Employee) Include expenditures for individual travel by leased vehicle. Include parking fees and tolls. In addition, payments made by Motor Pool to Enterprise rental car for vehicles rented in order to fulfill customer motor pool requests. Travel cost associated with attending courses should be charged to 73893.
73832	Candidate Public Carrier	Include expenditures for travel by aircraft (State and private sector), airport limousine, bus, leased vehicle, taxi, train, and watercraft paid to a candidate interviewing for a University employment position.
73833	Team Vehicle Rental	Include expenditures for group travel by bus, rental car, or other type of vehicle travel. Group travel may include University athletic teams or other groups (i.e. campers) sponsored by the University. Also, include parking fees and tolls.
73834	Fares - Train & Other Public Carriers	(Employee) Include expenditures for individual travel by train, bus, taxi and any other public carrier. Include parking fees and tolls. Travel cost associated with attending courses should be charged to 73893.
73835	Recovery Motor Pool – Enterprise	FOR RECOVERY PURPOSES ONLY. Recovery of the cost of using an Enterprise rental car obtained by University Motor Pool Dispatcher.
73842	Recovery Motor Pool - Fleet	FOR RECOVERY PURPOSES ONLY. Recovery of the cost of using a State-owned motor pool vehicle.
73843	Recharge Motor Pool Rental	FOR USE BY MOTOR POOL ONLY FOR RECHARGE PURPOSES. Account code is used for the recharge of the cost of using a motor pool vehicle, whether it be State-owned, Mason-owned, or from Enterprise rental car, to the benefiting department or fund.
73844	Fleet Lease Fee - DGS	Include expenditures for transportation by the Commonwealth’s centralized fleet of vehicles managed by the DGS, Office of Fleet Management Services. Exclude parking fees and tolls. Travel cost associated with attending courses should be charged to 73893.
73846	Recovery Motor Pool – Mason owned	FOR RECOVERY PURPOSES ONLY. Recovery of the cost of using a Mason-owned motor pool vehicle.
73850	Employee Lodging	Include expenditures for employee lodging, related gratuities or any other related lodging costs. Employee lodging cost associated with attending courses should be charged to 73893.
73851	Candidate Lodging	Include expenditures for lodging, related gratuities or any other related lodging costs paid to a candidate interviewing for a University employment position.
73852	Parking, Fees and Tolls	(Employee) Include expenditures for parking, fees and tolls related to employee business travel using a personal or state vehicle. Parking, fees, and tolls associated with attending courses should be charged to 73893 and with airport travel to 73830.
73853	Team Lodging	Include expenditures for lodging, related gratuities or any other related lodging costs paid for a University group traveling together, such as an athletic team.
73861	Global Study Tour Public Carrier	Include expenditures for travel by aircraft (State and private sector), airport limousine, bus, leased vehicle, taxi, train, and watercraft paid on behalf of faculty or students participating in a travel abroad program.
73862	Global Study Tour Foreign Conf	Include expenditures for lodging/residency costs paid on behalf of faculty or students participating in a travel abroad program.
73865	Participant Travel Exclude from F&A	Include expenditures for travel by aircraft (State and private sector), airport limousine, bus, leased vehicle, taxi, train, and watercraft paid to a participant, as defined as a non-GMU employee who is a recipient of a service or training session associated with a workshop, conference, seminar, symposium or other information sharing activity funded by a University sponsored award. The Request for Participant Support Allowance Payment form on the Fiscal Services website must be completed.
73866	Consultant/Non-Employee Lodging	Include expenditures for lodging, related gratuities or any other related lodging costs paid to a consultant or non-employee.
73867	Airfare, Foreign – Participant Excl F&A	Include expenditures for foreign travel by aircraft paid to a participant, defined as a non-GMU employee who is a recipient of a service or training session associated with a workshop, conference, seminar, symposium or other information sharing activity funded by a University sponsored award. The Request for Participant Support Allowance Payment form on the Fiscal Services website must be completed.
73870	ATC Airline Clearing	INTERNAL USE ONLY. Account is used as a default account for airline tickets purchased using the Agency Travel Card. The airline charges are cleared to the correct fund/org by JV.
73880	Subsistence-Business	Include reimbursements for meal expenditures which were incurred during trips which required overnight lodging or rest or for special work assignments, such as business luncheons or any overtime work in which a meal is purchased by an employee and is eaten on the employer's premises for the convenience of the employer. (Meals which are part of a training or education package and are not reportable to the IRS should be charged to 73893. Meals purchased during recruiting or interviewing job applicants should be charged to 73881.)
73881	Candidate Meals	Include reimbursements for meal expenditures which were incurred for interviewing job applicants through the lunch hour.
73883	Team Meals	Include reimbursements for meal expenditures which were incurred during team trips which required overnight lodging or rest or for special events, such as team luncheons or recruiting.
73890	Domestic Conferences	(Employee) Include expenditures such as registration fees and materials for attending training courses, workshops, and conferences outside the local area but within the United States. Do not include expenditures for information technology training which is coded to 73911.
73891	Foreign Conferences	(Employee) Include expenditures such as registration fees and materials for attending international training courses, workshops, and conferences. Do not include expenditures for information technology training which is coded to 73911.
73892	GMU-Sponsored Conferences	(Employee) Include expenditures such as registration fees and materials for attending training courses, workshops, and conferences that are sponsored by the University. Do not include expenditures for information technology training which is coded to 73911.
73893	Employee Training Travel	Include expenditures for airfare, taxi, tolls, lodging, meals, rental car and personal vehicle mileage reimbursement, but not registration fees, associated with employee training and development. Use this account code if Class of Trip in Travel Request System (TRS) is training, conference/convention (attendee), seminar, workshop or education. Account code should not be used to charge a sponsored fund (“2” fund) because sponsors rarely reimburse training expenses.
73894	Airfare, Foreign	(Employee) Include expenditures for individual travel by aircraft to any location outside the United States. Include parking fees and tolls.
73895	Airfare, Domestic – AK & HI only	(Employee) Include expenditures for individual travel by aircraft to Alaska or Hawaii. Include parking fees and tolls. Travel cost associated with attending courses should be charged to 73893.
73910	Non IT Employee Training Course Local	Include expenditures such as registration fees and materials for attending training courses, workshops, and conferences within the local area. Do not include expenditures for information technology training which is coded to 73911.
73911	IT Employee Training Course Local	Includes expenditures such as registration fees and materials for attending training courses, workshops, and conferences on information technology.
73920	Recharge Animal Car Per Diem	FOR RECHARGE PURPOSES ONLY. Account code is used for the recharge of animal husbandry costs incurred by the university to the benefiting department or fund.
73929	Recovery Animal Care Per Diem	FOR RECOVERY PURPOSES ONLY. Offset to account 73920. Account code is used to record the recovery of animal husbandry costs incurred by the university (104004, BRL Animal Care and 130716, Animal Care) that have been recharged to the benefiting department or fund.
73970	Late Payment-Contractual Services	Include expenditures for charges assessed by vendors for the late payment of invoices for contractual services pursuant to the Prompt Payment Act.
73990	Potomac Heights Expense Recovery GMUF	INTERNAL USE ONLY. Account is only used to record the recovery of the costs of contractual services incurred at the Potomac Heights building from the GMU Foundation.
73998	Sponsored Cost Overruns Services	OFFICE OF SPONSORED PROGRAMS (OSP) USE ONLY: Include the portion of an overage charged on a sponsored fund/grant that relates to the cost of contractual services incurred on the grant.
73999	Recovery Recharge Services	FOR RECOVERY PURPOSES ONLY. Offset to accounts 73682 and 73694. Account code is used to record the recovery of costs associated with services provided by a university department that have been recharged to the benefiting department.
74093	Suspended P-card Transactions	FISCAL SERVICES USE ONLY. Used as a default account for P-card purchases that aren't coded to a specific account code at the time the charges post to Banner. The charges should be cleared to the correct account code by journal voucher (JV).
74110	Employee Clothing	Include expenses for uniforms, protective gear, and similar apparel items for State employees who are furnished apparel by the State. Also, include graduation stoles.
74120	Office Supplies	Include expenditures for binders, clips, file folders, ribbons (all types), small batteries, tape (all types), writing utensils, and similar office items. Also include small, non-computer equipment, such as calculators, adding machines, credit card processors and printers, etc.
74125	Books/General Office Use	Include expenditures for books, periodicals and other printed works that are not used for educational or research purposes.
74130	Stationery/Forms	Include expenditures for carbon paper, employment application forms, ledger sheets, letter sheets, mailing envelopes, other informational and record forms, other paper, and similar stationery items.
74140	Moving Boxes & Supplies	Include expenditures for cardboard boxes and other moving supplies used in office moves.
74210	Coal	Include expenditures for coal or coke consumed in transportation, heating, and/or power generating plants. Include the cost of transporting the coal.
74220	Natural Gas	Include expenditures for natural gas consumed for cooking, heating, power generating plants, and laboratories.
74221	Propane Gas	Include expenditures for manufactured gas consumed for cooking, heating, power generating plants, and laboratories.
74230	Gas-Vehicle/Equipment	Include expenditures for diesel fuel, gasoline, or similar fuel consumed in the engines and motors of motor vehicles or other equipment.
74231	Propane - Equipment	Include expenditures for propane fuel or similar fuel consumed in the engines and motors of University equipment.
74233	Recharge MP Vehicle Fuel	FOR USE BY MOTOR POOL ONLY TO RECHARGE DEPARTMENTS. Account code is used for the recharge of the cost of fuel consumed while using a motor pool vehicle to the benefiting department or fund.
74234	Recovery MP Vehicle Fuel	FOR RECOVERY PURPOSES ONLY. Offset to account 74233. Account code is used to record the recovery of fuel consumed by motor pool vehicles that has been incurred by the university (471901, Motor Pool Vehicles), offset by recharges to the benefiting department or fund.
74240	Fuel Oil	Include expenditures for fuel oil, oil, and oil derivatives consumed in heating, and/or power generating plants. Include the cost of transporting the oil.
74250	Diesel Fuel	Include expenditures for diesel fuel consumed by generators or other equipment. Charge diesel fuel consumed by vehicles to 74230.
74320	Vehicle License Tags	Include expenditures for decals and motor vehicle license tags.
74340	Merchandise-Resale	Include expenditures for materials, supplies, and equipment purchased for resale in substantially the same form as purchased.
74341	Merchandise-Resale (Credit)	FOR RECOVERY PURPOSES ONLY. Offset to account 74340. Used to reduce merchandise purchased for resale charges recorded in Patriot Computer and recharge these costs to the benefiting department.
74410	Lab Supplies	Include expenditures for animals used in research, blood or blood components used in analysis, chemicals, gases, reagents, specimen slides, test tubes, and similar laboratory supplies.
74420	Medical Supplies	Include expenditures for bandages, biologics, braces, chemicals, contraceptive devices, crutches, eyeglasses, hearing aids, prosthesis, surgical blades, and similar medical and dental supplies.
74421	Pharmaceutical Supplies	Include expenditures made by Student Health Services for prescription packaging supplies, dispensing and compounding supplies, and other similar pharmaceutical supplies.
74422	Vaccine Supplies	Include expenditures made by Student Health Services for the purchase of vaccines.
74430	Recharge BRL PPE	FOR RECHARGE PURPOSES ONLY. Account code is used for the recharge of personal protective equipment (PPE) costs incurred by the university to the benefiting department or fund.
74440	Recharge BRL Lab Fee	FOR RECHARGE PURPOSES ONLY. Account code is used for the recharge of lab materials and supplies expenses incurred by the university to the benefiting department or fund.
74510	Building Repair and Maintenance Materials	Include expenditures for bricks, cement, concrete, lumber, mortar, pitch, plasterboard, tar, and similar materials not included in the cost of work performed under contract in the repair and maintenance of structures.
74511	Paint	Include expenditures for paint and primer used in the course of custodial maintenance.
74512	Paint Supplies	Include expenditures for brushes, roller covers, roller trays, drop cloths, stirrers, painter’s tape and other paint supplies used in the course of custodial maintenance.
74513	Lock and Lock Supplies	Include expenditures for replacement locks, locksmith tools, keys, lockpins, lockpicks, lock lubricant and other lock supplies.
74520	Industrial Chemicals	Include expenditures for water purification and treatment, drain cleaner and other industrial chemicals used for custodial repair and maintenance purposes.
74521	Custodial Materials	Include expenditures for brushes, brooms, chemicals for air conditioning, cleaning preparations, disinfectants, pesticides, toilet tissue, waxes, and similar custodial repair and maintenance materials used in research, academic, recreational and administrative buildings. Use 74641 for custodial materials for residential buildings.
74522	Rented Custodial Supplies	Include expenditures for the rental of brushes, brooms, chemicals for air conditioning, cleaning preparations, disinfectants, electric bulbs, fluorescent tubes, pesticides, toilet tissue, waxes, water purification and treatment and similar custodial repair and maintenance materials.
74523	Signage Materials and Supplies	Include expenditures for materials and supplies used to repair and maintain interior and exterior building signs.
74524	Belts – Industrial, Timing, Other	Include expenditures for industrial, timing and other belts used in equipment other than vehicles. Belts used in vehicles are chargeable to 74550.
74525	Ceiling Tiles	Include expenditures for replacement ceiling tiles used to repair damaged tiles in University buildings.
74526	Mini-blinds/Shades	Include expenditures for new or replacement mini-blinds or decorative shades used to repair damaged mini-blinds or shades in University buildings.
74527	Lamps/Ballasts	Include expenditures for lamps, electrical bulbs and ballasts, fluorescent tubes and other lighting types used in University buildings.
74530	Elect Rep &Maint Materials	Include expenditures for circuit breakers, circuits, electrical tape, fuses, plugs, tubes, wiring, and similar electrical repair and maintenance materials not included in the cost of the work performed under contract.
74540	Mech Rep & Maint Materials	Include expenditures for bolts, cable, gears, nuts, pipe screws, solder, and similar mechanical repair and maintenance materials not included in the cost of work performed under contract.
74542	Equipment Repair & Maintenance Supplies	Include expenditures for materials used to repair or maintain equipment. Materials include bolts, cable, gears, nuts, pipe screws, solder, and similar items. Exclude expenditures chargeable to 74540, Mechanical Repair and Maintenance Materials.
74543	Irrigation Repair and Maintenance Supplies	Include expenditures for tubing, hoses, sprinklers and similar irrigation supplies used to repair or maintain the University’s irrigation systems
74544	Aquatic Chemicals	Include expenditures for chemicals, such as sanitizers, pH control agents, chlorine/oxidizers and other aquatic chemicals, used to control the growth of algae and bacteria in swimming pool water.
74545	HVAC Filters	Include expenditures for furnace, air conditioning and HVAC filters.
74550	Vehicle Repair & Maintenance Materials	Include expenditures for automatic transmission fluid, batteries, brake fluid, grease, hoses, hub cap, points and plugs, and similar vehicle repair and maintenance materials not included in the cost of work performed under contract. Do not include expenditures for batteries, oil, oil filters, tires, wiper blades, and hydraulic oil chargeable to other account codes.
74551	Batteries	Include expenditures for batteries used in the engines of motor vehicles or other equipment
74552	Oil	Include expenditures for engine oil used in the engines or motor vehicles or other equipment
74553	Oil Filters	Include expenditures for oil filters used in the engines of motor vehicles or other equipment
74554	Tires	Include expenditures for tires purchased for use on motor vehicles or other equipment.
74555	Wiper Blades	Include expenditures for wiper blades purchased for use on motor vehicles or other equipment
74556	Oil, Hydraulic	Include expenditures for hydraulic oil used in the engines of hydraulic equipment, such as power steering systems, transmissions, and brakes.
74557	Parts & Supplies, Inclement Weather	Include expenditures for automatic transmission fluid, batteries, brake fluid, engine oil, grease, hoses, hub cap, points and plugs, tires, and similar vehicle repair and maintenance materials used to repair vehicles after inclement weather.
74620	Food & Beverage Items	Include expenses for items of food and drink.
74630	Food Service Supplies	Include expenses for cutlery, dishes, glasses, paper cups, paper dishes, paper napkins, table cloths, tableware, and similar food service supplies used in preparing, cooking, and serving food.
74640	Laundry & Linen Supplies	Include expenses for bedspreads, blankets, diapers, pillow, pillowcases, pillow covers, towels, washcloths, and similar linen supplies. Also include expenses for bluing, cleansing agents, deodorants, disinfectants, small brushes, starch, and similar laundry supply items.
74641	Cleaning Supplies	Include expenditures for brushes, brooms, cleaning preparations, disinfectants, pesticides, toilet tissue, waxes, and similar cleaning supplies used in residential buildings. Use 74521 for custodial materials for research, academic, recreational and administrative buildings.
74710	Grounds Maint Materials	Include expenses for animal foods, bulbs, fertilizers, insecticides, seeds, and similar grounds maintenance supply materials.
74720	Architectural & Engineer Supplies	Include expenses for blue print paper, drafting paper and vellum, inks, transfer letters, and similar supplies.
74730	Computer Operating Supplies	Include expenses for continuous form paper, punch cards, paper tape, charts, and forms used in developing programs, and other computer operating supplies.
74740	Books/Education & Research Use	Include expenditures for books, periodicals and other printed works that are used for educational or research purposes by students, professors or other employees of the University.
74741	Education/Research Supplies	Include expenses for blank audiotapes, blank phonograph records, blank videotapes, chalk, erasers, and similar supplies used for educational and research purposes.
74742	Certification Supplies	Include expenses for materials or supplies used in certification courses, such as lifeguard, CPR, First Aid or AED
74760	Law Enforcement Supplies	Include expenses for ammunition, flares, smoke bombs, tear gas, temporarily disabling liquids, and similar law enforcement supplies
74770	Photo Supplies	Include expenses for chemicals, film, flash bulbs, light bulbs, and similar photographic supplies
74771	Radio Broadcast Supplies	: Include expenditures for the purchase of recurring supplies used to support radio broadcasting performances. For non-capitalizable equipment used to support radio broadcasting performances, use account 74879.
74772	TV Broadcast Supplies	Include expenditures for the purchase of recurring supplies used to support TV broadcasting performances. For non-capitalizable equipment used to support TV broadcasting performances, use account 74880.
74773	Webstream Production Supplies	Include expenditures for the purchase of recurring supplies used to support webstreaming production (for example, video sports coverage on the GMU website). For non-capitalizable equipment used to support webstreaming production, use account 74881.
74774	Special Event Supplies	Includes expenditures for the purchase of office or other supplies used for a special event.
74780	Recreational Supplies	Include expenditures for balls, bases, bats, nets, racquets, and similar indoor and outdoor recreational supplies
74781	Athletic Clothing	Include expenditures for uniforms, practice shirts, clothing accessories and other types of athletic clothing
74782	Student Event Supplies	Includes expenditures for the purchase of office or other supplies used for a student event.
74784	Participant Supplies Excl from F&A	Include expenditures for supplies (examples include binders, folders, or other educational supplies) paid to/by a participant, as defined as a non-GMU employee who is a recipient of a service or training session associated with a workshop, conference, seminar, symposium or other information sharing activity funded by a University sponsored award. The Request for Participant Support Allowance Payment form on the Fiscal Services website must be completed.
74870	Furniture less than $5,000	Include expenses for office appurtenances (blinds, plants, decorations), “desk top” office equipment (scissors, staplers, file boxes, desk organizers), office equipment (calculators, typewriters, etc.) and office furniture (bookcases, desks, chairs, file cabinets, lamps, racks, storage cabinets, tables, etc.) costing less than $5,000 individually.
74871	Laboratory Equipment Less Than $5,000	Include expenses for blood gas analyzers, Bunsen burners, centrifuges, freezing point depression instruments, gas chromatograph, incubators, microscopes, spectrophotometer, and similar equipment costing less than $5,000 individually. Also, include refrigerators, storage cabinets and other similar items purchased for use in a laboratory.
74872	Tools and Equipment Less Than $5,000	Include expenditures for power and non-power repair and maintenance equipment (files, hammers, drills, saws, screwdrivers, wrenches, etc.) and other similar tools and equipment costing less than $5,000 individually. Also, hand trucks, lighting trusses, and crowd control equipment
74873	Mechanical Equipment less than $5,000	Include expenditures for heaters, fan coils, heat pumps, air conditioners, portable generators and other similar mechanical equipment costing less than $5,000 individually.
74874	Computer System and Components Less Than $5,000	Include expenses for the purchase of desktop computers, laptops, printers, kiosks, print copiers, scanners, add-on peripherals and other similar computer system or component purchases costing less than $5,000 individually. Also, computer software and development tool purchases costing less than $5,000 individually.
74875	Library, Educational and Teaching Equipment Less Than $5,000	Include expenditures for study room seating, whiteboards, classroom furniture, and similar equipment costing less than $5,000 individually. Also, include furniture or equipment purchased for use in libraries or classrooms.
74876	Law Enforcement Equipment Less Than $5,000	Include expenses for clubs, firearms, helmets, shields, surveillance apparatus, and similar law enforcement equipment costing less than $5,000 individually.
74877	Photographic Equipment Less Than $5,000	Include expenses for blueprint equipment, cameras, enlargers, lenses, overhead viewers, projectors, screens, splicers, tripods, and similar photographic equipment costing less than $5,000 individually
74878	Recreation Equipment Less Than $5,000	Include expenses for gymnasium, park, playground, recreational center, similar apparatus and equipment costing less than $5,000 individually. Examples include pool vacuum, weight machines, pool timing system.
74879	Radio Broadcast Equipment Less Than $5,000	Include expenditures for the purchase of equipment costing less than $5,000 individually used to support radio broadcasting performances.
74880	TV Broadcast Equipment Less Than $5,000	Include expenditures for the purchase of equipment costing less than $5,000 individually used to support TV broadcasting performances.
74881	Webstreaming Equipment Less Than $5,000	Include expenditures for the purchase of equipment costing less than $5,000 individually used to support webstreaming production (for example, video sports coverage on the GMU website).
74882	Medical Equipment Less Than $5,000	Include expenditures for defibrillators, diagnostic apparatus, examining room furniture, hospital and medical lighting, operating room equipment, x-ray equipment, and similar medical equipment costing less than $5,000 individually.
74883	Electronic Equipment Less Than $5,000	Include expenses for intercommunication systems, radar, radios, televisions, and similar electronic equipment costing less than $5,000 individually.
74884	Other Equipment Less Than $5,000	Include expenses for all other equipment costing less than $5,000 individually that is not reportable to 74870 - 74883 and 74885 equipment account codes.
74885	Vehicle Equipment – Add on less than $5000	Include expenses for equipment added on to vehicles costing less than $5,000. Examples include ladder racks, tool boxes, snow plows, and storage bins.
74970	Late Payment - Supplies	INTERNAL USE ONLY. Include expenditures for charges assessed by vendors for the late payment of invoices for supplies and materials pursuant to the Prompt Payment Act.
74990	Recovery Facilities Materials	FOR RECOVERY PURPOSES ONLY. Used to recover facilities supplies and materials costs related to fulfilling work order requests. Charges recorded in Facilities Management, offset by recharges to the benefiting department.
74998	Sponsored Cost Overruns Supplies	Include the portion of an overage charged on a sponsored fund/grant that relates to the cost of supplies incurred on the grant. OFFICE OF SPONSORED PROGRAMS (OSP) USE ONLY.
74999	Recovery - Supplies	FOR RECOVERY PURPOSES ONLY. Recovery of the cost of supplies and materials incurred by a department, including Equipment Trust Fund (ETF) purchases. Use this code when the recovery falls during the same fiscal year as the purchase.
75120	Insurance Motor Vehicle	Include expenses to cover the liability caused by the automobile, the physical damage to the automobile, injury to the driver and passengers, and uninsured motorists.
75130	Insurance Flood	Include expenses for mandatory flood insurance coverage for State agencies having properties located in designated flood hazard areas.
75150	Insurance Marine	Include expenses for insurance coverage on bridges, seagoing vessels, and tunnels.
75160	Insurance Property	Include expenses for property insurance coverage on equipment and structures due to direct loss by fire, lightning, and natural perils.
75170	Insurance Boiler/Machinery	Include expenses for insurance coverage of energy equipment
75511	Insurance General Liability	Include expenses for insurance coverage against the risk of claims for payment of damages imposed by law.
75512	International Student Insurance Premium	Include expenditures for health insurance programs paid on behalf of international students.
75530	Medical Malpractice	Include expenses for insurance against medical malpractice.
75540	Surety Bonds	Include expenses of surety bond coverage for all State employees to guarantee the performance of their lawful obligations.
75550	Insurance Workman’s Compensation	Include expenses for workman’s compensation coverage on all State employees.
75210	Lease Payment Computer Peripherals	Include expenses for capital lease agreements for computer peripheral equipment, such as keyboards, printers, monitors, flash drives.
75215	Lease Payments PCs and Laptops	Include expenses for capital lease agreements for PCs and laptops
75220	Lease Payment Other Computer Equipment	Include expenses for capital lease agreements for other computer equipment not chargeable to 75210 or 75215.
75230	Lease Payment Computer Software	Include expenses for capital lease agreements for application software, utility programs, and operating system software
75240	Lease Payment Other Equipment	Include expenses for the payments of capital lease agreements for non-computer related equipment.
75250	Lease Payment Structures	Include expenses for capital lease agreements for buildings/structures or part of a structure.
75310	Rental Computer Peripherals	Includes expenses for the operating leases of computer peripheral equipment, such as keyboards, printers, monitors, flash drives.
75315	Rental PCs and Laptops	Includes expenses for the operating leases of PCs and laptops. Charge seat management services to 73695.
75320	Rental Other Computer Equipment	Includes expenses for the operating leases of computer equipment not chargeable to 75310 or 75315.
75330	Rental Computer Software	Includes expenses for the operating leases of computer application software, utility programs, and operating system software.
75340	Rental Other Equipment	Includes expenses of a lessee for the operating leases of non-computer equipment or software.
75341	Pager Rentals	Include expenses for the rental of pager equipment.
75350	Rental-Structure	Includes expenses of a tenant for the use of a structure or part of a structure. Use of the structure is for a longer period and there is a lease or rental agreement
75355	Short Term Facility Rental	Includes payments from purchase requisitions for the use of facilities used for an event other than a conference. Use of the space is for a short time period that does not require a lease extending one year or more.
75360	Rental - Land	Includes expenditures for the use of land
75365	Rent – GMU space	INTERNAL USE ONLY Used to recharge space use when one university department uses another university department’s space, and that space is available to other internal/external users.
75370	Facility Usage Fees (excl from F&A)	Include expenditures for usage of a facility that is to be excluded from F&A rate recovery. Typically, use of this account code will be by Office of Sponsored Programs (OSP).
75375	Conference Space Rental	Includes payments from purchase requisitions for the use of facilities used specifically for Mason-hosted conferences. Use of the space is for a short time period that does not require a lease extending one year or more.
75411	Allocated Electricity – Campus Sub-meters	INTERNAL USE ONLY. Account code is used to allocate the cost of electricity to/from Fairfax and Prince William Utilities orgs to Auxiliary Enterprises.
75413	Recharge Facilities Repairs and Maintenance	FOR RECHARGE PURPOSES ONLY. Account code is used to charge a university department for repairs and maintenance services provided by Facilities under a Maintenance Work Order Request.
75415	Allocated Institutional Support	INTERNAL USE ONLY. Account code is used to charge Auxiliary Enterprises for its portion of expenses related to Institutional Support.
75416	Allocated Physical Plant	INTERNAL USE ONLY. Account code is used to charge Auxiliary Enterprises for its portion of expenses related to Physical Plant
75418	Allocated Chilled Water/Hot Water	INTERNAL USE ONLY. Account code is used to charge the cost of chilled/hot water to specific campus buildings based on usage tracked by the building’s water meter.
75420	Electricity	Include expenses for electricity.
75425	Academic Computing Allocation	INTERNAL USE BY FISCAL SERVICES ONLY. Account code is used to allocate the costs of academic computing to Instruction, Library Support, and Student Services from Other Academic Support.
75426	Admin Computing Allocation	INTERNAL USE BY FISCAL SERVICES ONLY. Account code is used to allocate the costs of administrative computing to Instruction, Library Support, Student Services, Other Academic Support, and O&M from Institutional Support.
75430	Trash Removal	Include expenses for services to haul garbage, trash, and other refuse.
75431	Recycling Service Charges	Include expenditures for services to collect and haul away recyclable materials.
75432	Energy Improvements	Include expenditures for upgrades made to lighting systems, electrical systems, boiler equipment and other equipment and systems for the sole interest of saving energy.
75433	Energy Performance Verification	Include expenditures for services provided to demonstrate buildings and/or equipment energy performance has improved due to energy improvements undertaken. Example includes Building Automation Service Agreement with Siemens
75440	Water and Sewage	Include payments made for water and sewer services
75499	Energy Savings Contract Recovery	INTERNAL USE BY GENERAL ACCOUNTING ONLY. Include the recharge and recovery for the debt service on the loan secured for energy performance improvements.
75599	Electricity Recoveries	Account is used to record payments from the phone companies for utilities for the cell towers and payments for the Demand Response program, an electrical load shedding program where the electric power the University does not use is sold at a higher rate to another customer on the electric grid.
75610	Installment Purchase - Computer Peripherals	Include expenses for installment purchases of computer peripheral equipment, such as keyboards, printers, monitors, flash drives, made through the Commonwealth installment purchase program.
75615	Installment Purchase - PC and Laptops	Include expenses for installment purchases of PCs and laptops made through the Commonwealth installment purchase program.
75620	Installment Purchase – Computer Hardware	Include expenses for installment purchases of computer hardware made through the Commonwealth installment purchase program
75630	Installment Purchase - Computer Software: Include expenses for the installment purchases of computer application software, utility programs, and operation system software made through the Commonwealth installment purchase program.	Include expenses for the installment purchases of computer application software, utility programs, and operation system software made through the Commonwealth installment purchase program.
75640	Installment Purchase - Equipment	Include expenses of an installment purchase for other equipment not chargeable to accounts 75610 – 75630 made through the Commonwealth installment purchase program
75960	State eVA Fees	Include expense for eVA usages fees charged by the Department of General Services
75970	Late Payment Continuous Charges:	Include expenses for charges assessed by vendors for the late payment of invoices for continuous charges pursuant to the Prompt Payment Act.
75980	State Emissions Fee	Include expenditures for permit renewal fees charged by a State Agency. Example includes DEQ Environmental Impact fee.
75996	AE Recovery Continuous Charges	FOR RECOVERY PURPOSES ONLY. Include only the required recovery of indirect costs of continuous charges from Auxiliary Enterprise service areas.
75999	Recovery Continuous Charges	FOR RECOVERY PURPOSES ONLY. Recovery of the cost of continuous charges incurred by a department. Use this code when the recovery falls during the same fiscal year as when the charge was incurred
76210	Treatises and Monographs	One-time purchases of library materials in all formats. Includes new print and electronic monographs (monographs refer to non-serial publications complete in one volume (book) or a finite number of volumes written on a single subject; electronic backfiles or archives for which a one-time fee is paid for perpetual access; media, such as DVDs, CDs, and streaming content.
76212	Library Standing Orders	Purchases of library materials in all formats that must be paid on an on-going basis. Includes new and renewed print and electronic serial subscriptions. (Serials refer to publications issued in successive parts, usually at regular intervals, and as a rule, intended to be continued indefinitely. Serials include periodicals, newspapers, annual reports/yearbooks, proceedings, transactions of societies, standing orders for book series, annual fees for library databases, etc.)
76213	Library Serials/Microform	Purchases by the School of Law Library of library materials in microform format.
76216	Law Library Serial Continuations	Purchases by the School of Law Library of serials (not in electronic format). Serials refer to publications issued in successive parts, usually at regular intervals, and as a rule, intended to be continued indefinitely. Serials include periodicals; newspapers; annual reports/yearbooks; proceedings; transactions of societies; and standing orders for book series, etc.
76218	Library Audio-Visual	Purchases by the School of Law Library of audio-visual materials. For example, CDs and DVDs.
76219	Library Electronic Resources	Purchases by the School of Law Library of library materials of any type (monograph, serials, etc.) in electronic format. For example, on-line database subscription
76220	Library, Educational, and Teaching Equipment $5,000 or Greater	Include expenditures for auditorium and study room seating, whiteboards, classroom furniture, and similar equipment costing $5,000 or greater individually. Also, include furniture or equipment to be used in libraries or classrooms.
76240	Library Reference Equipment $5,000 or Greater	Include expenditures for books not used in libraries of institutions of higher education, card catalogs, carrels, library desks, microfilm readers, and similar reference equipment costing $5,000 or greater individually.
76330	Voice/Data Transmission Equipment $5,000 or Greater	Include expenses for facsimile-transmitters, switchboards, telephones, wireless access, and similar equipment costing $5,000 or greater individually. Also, conferencing bridge equipment.
76380	Voice/Data Trans Imprv
76540	Motor Vehicles $5,000 or Greater	Include expenses for non-electric automobiles, buses, forklifts, mopeds, motorcycles, trucks, and similar equipment. Exclude golf carts chargeable to 76541. Motor vehicles purchased under a lease should be charged to 75240.
76541	Golf Carts $5,000 or Greater	Include expenses for golf carts costing $5,000 or greater individually.
76542	Vehicles – Electric $5,000 or Greater	Include expenses for electric cars and other vehicles costing $5,000 or greater individually
76550	Power Machinery and Tools $5,000 or Greater	Include expenses for drills, sanders, saws, routers, and similar power repair and maintenance equipment costing $5,000 or greater individually.
76551	Lawn Maintenance Equipment $5,000 or Greater	Include expenses for lawn mowers, grass cutters, power hedge clippers, lawn sprayers/dusters and similar equipment costing $5,000 or greater individually.
76560	Watercraft and Related Equipment $5,000 or Greater	Include expenses for amphibious craft, boats, diving bells, rafts, ships, and similar watercraft equipment costing $5,000 or greater individually.
76610	Carpet, Drapes and Accessories $5,000 or Greater	Include expenses for blinds, carpets, draperies, plants, rugs, shades, wall decorations, and similar office appurtenances costing $5,000 or greater individually.
76620	Office Furniture $5,000 or Greater	Include expenses for bookcases, desks, chairs, file cabinets, lamps, racks, storage cabinets, tables, and similar office furniture costing $5,000 or greater individually.
76640	Office Equipment $5,000 or Greater	Include expenses for photocopying machines, audio/visual equipment, and similar equipment costing $5,000 or greater individually.
76710	Household Equipment $5,000 or Greater	Include expenses for beds, bureaus, chairs, dressers, heaters, mattresses, refrigerators, stoves, tables, portable fire extinguishers, vacuums, washers and similar equipment costing $5,000 or greater. Also, include equipment to be located at residential facilities (for example, a piano for a residence hall).
76720	Law Enforcement Equipment $5,000 or Greater	Include expenses for clubs, firearms, helmets, shields, surveillance apparatus, and similar law enforcement use equipment costing $5,000 or greater individually.
76740	Non-Power Repair and Maintenance Equipment $5,000 or Greater	Include expenses for files, hammers, manual drills, saws, screwdrivers, wrenches, and similar non-power repair and maintenance costing $5,000 or greater individually. Also, snow plow equipment.
76750	Recreational Equipment $5,000 or Greater	Include expenses for gymnasium, park, playground, recreational center, similar apparatus and equipment costing $5,000 or greater individually. Examples include gym lockers, soccer goal set.
76820	Fixtures $5,000 or Greater	Include expenses for electrical, heating, lighting, plumbing, and similar fixtures normally affixed to walls, floors, and ceilings costing $5,000 or greater individually. Fixtures are attached to real property (land and buildings) in a manner that it becomes a part of that property and would be sold as part of the property. If the life of the article (such as a water pump or heater) is assumed to be less than the life of the building, it is classified as an equipment and not a fixture. Examples include awnings, built-in bookcases.
76821	Building Improvements $5,000 or Greater	Include expenditures for restorations of and additions or modifications to existing fixtures, built-in equipment and mechanical units that are part of a building, which expands the capability or capacity or improves performance and cost $5,000 or greater individually. Examples include wi-fi system, replacement flooring.
76830	Mechanical Equipment $5,000 or greater	Include expenses for air conditioners, boilers, elevators, generators, and similar mechanical equipment normally included in a structure at time of construction.
76870	PC System and Components $5,000 or Greater	Include expenses for the purchase of desktop computers, laptops and notebooks costing $5,000 or greater individually. Also, include handheld computer devices to include wireless.
76871	Third-Party Equipment $5,000 or Greater	Used solely for controlled equipment costing $5,000 or greater individually that the university purchases for other entities as a convenience, facilitator, etc. This is equipment that the university will not take title to, but will be in possession of and will be responsible for. Typically, account code is used for sponsored programs.
76872	Pass-Through Equipment $5,000 or Greater	Used solely for uncontrolled accommodation equipment costing $5,000 or greater individually that the university purchases for other entities as a convenience, facilitator, etc. This is equipment that the university will never take title to, possess nor control. Typically, account code is used for sponsored programs.
76873	Other Computer Equipment $5,000 or Greater	Includes all other equipment that cannot be reported to 76870. Examples include printers, kiosks, print copiers, scanners, add-on peripherals for desktops or laptops, network interface cards, devices for reading bar codes, and devices for providing local and wide area connectivity (e.g., modems, codecs). Also, computer software and development tool purchases
76874	Network Servers $5,000 or Greater	Includes computers designated by the manufacturer as servers, enterprise servers, server blade frames and components, network storage devices and systems, RAID devices, jukeboxes, etc. In general, a server accepts requests from network clients and performs single or multiple functions including file storage and retrieval, print message controls, application execution, email and communications. Purchases must cost $5,000 or greater individually
76875	Network Components $5,000 or Greater	Includes assets used in the local area network not reported in 76874, such as routers, switches, hubs, bridges, etc. This also includes cabling system components when not part of a state-owned building renovation or construction project. Purchases must cost $5,000 or greater individually
76876	Webstreaming Equipment $5,000 or Greater	Include expenditures for the purchase of equipment costing more than $5,000 individually used to support webstreaming production (for example, video sports coverage on the GMU website). Also, podcasting equipment.
76877	Medical and Laboratory Equipment $5,000 or Greater	Include expenses for blood gas analyzers, Bunsen burners, centrifuges, freezing point depression instruments, gas chromatograph, incubators, microscopes, spectrophotometer, and similar equipment costing more than $5,000 individually. Also, include expenditures for anesthesia equipment, diagnostic apparatus, examining room furniture, hospital and medical lighting, operating room equipment, x-ray equipment, and similar medical equipment costing more than $5,000 individually.
76878	Electronic Equipment $5,000 or Greater	Include expenses for intercommunication systems, radar, radios, televisions, and similar electronic equipment costing more than $5,000 individually. Additional examples include audio-visual equipment and digital book scanner purchases. Computer systems and components and network servers and components should be charged to 76870 or 76873 – 76875
76879	Photographic Equipment $5,000 or Greater	Include expenses for blueprint equipment, cameras, enlargers, lenses, overhead viewers, projectors, screens, splicers, tripods, and similar photographic equipment costing more than $5,000 individually
76880	Outdoor Facilities Equipment $5,000 or Greater	Include expenses for outdoor shelters, such as bike, bus waiting, and portable sideline shelters, outdoor field lights, and other similar non-recreational outdoor facilities equipment costing more than $5,000 individually. For recreational outdoor facilities equipment, use 76750. For lawn maintenance equipment, use 76551.
76881	Vehicle Equipment $5000 or Greater	Include expenses for equipment added on to vehicles costing more than $5,000. Example includes snow plows.
76999	Intra-Agency Recoveries for Equipment	FOR RECOVERY PURPOSES ONLY. Recovery of the cost of equipment incurred by a department, including Equipment Trust Fund (ETF) purchases. Use this code when the recovery falls during the same fiscal year as the purchase.
78110	Individual Claim	Include expenditures for compensation to individuals for information on criminal activities and for personal injuries, property damages, and similar claims and settlements.
78130	Honoraria	Include expenditures for an honorarium, which is a one time payment that is a token of appreciation paid to an individual , who is not a Mason employee or student, for a special and non-recurring activity or event for which no payment is required. Honoraria are typically paid to persons of distinguished scholarly or professional standing with the intent of showing appreciation for participation in University education, research or public service activities, There is no contract; the fee is not set or negotiated by the recipient, and the honorarium may not be paid to a third party (Guest Speaker Fees with a formal contract should be charged to 73215, Speaker Fees). An honorarium may include consideration for travel expenses that are not reimbursed with a Travel Reimbursement voucher. An Honorarium Payment Request form on the Fiscal Services website must be completed.
78131	Awards & Prizes	Include expenditures for awards and prizes, which are typically gifts of cash (including gift cards/certificates, but only allowable for Research Subject Participants and Mason Human Resources department.) or other tangible personal property given to GMU faculty, staff, or students in recognition of outstanding achievement in teaching, research, academic performance, other performance-related activities, or for winnings in competitions, drawings, or student events.
78150	Unemployment Compensation Reimbursement	DO NOT USE.
78160	Workman's Compensation Awards	DO NOT USE.
78170	Lind of Duty Act Premiums	Include expenditures for premiums paid to VRS on behalf of state employees covered under the Virginia Line of Duty Act.
78180	NVRPA	DO NOT USE.
78182	Sales Tax Reimbursement	DO NOT USE.
78230	Perkins Default Payments	DO NOT USE
78231	Federal Taxes	Include transfer payments to the federal government. Examples include federal telecom taxes and quarterly excise taxes.
78499	Recovery-Transfer Payments	Recovery of the cost of transfer payments incurred by programs or service areas within the same agency.
78501	Scholarship Clearing	INTERNAL USE BY CENTRAL OFFICES ONLY. Account is used as a default account for the charge on a student account for subsidized graduate health insurance and related exemption.
78510	Masters Tuition and Fee Award	Include expenses charged to a sponsored research or department org/fund for qualified (non-taxable) awards provided to students pursuing a master’s degree. An award is considered qualified when the scholarship or fellowship is to be used solely for enrollment, fees or required course-related fees, such as books and supplies. The Departmental Tuition Grant Authorization Form must be completed.
78515	Doctors Tuition and Fee Award	Include expenses charged to a sponsored research or department org/fund for qualified (non-taxable) awards provided to doctoral students. An award is considered qualified when the scholarship or fellowship is to be used solely for enrollment, fees or required course-related fees, such as books and supplies. The Departmental Tuition Grant Authorization Form must be completed.
78520	Graduate Scholarship/Fellowship	Include expenses for non-qualified (taxable) awards provided to graduate students to aid the students in pursuit of their studies or research. An award is considered non-qualified when the scholarship or fellowship is to be used for any costs other than enrollment, fees or required course-related fees, such as books and supplies. These costs include travel, room and board, and equipment or supplies not required for courses. The Request for Scholarship or Fellowship Payment form must be used.
78522	Externally Funded Fellowship	Include payments to graduate student recipients of externally funded fellowships. The Externally Funded Fellowship Payment Form must be used for this type of fellowship.
78525	Graduate Health Subsidy	Include expenses for premiums related to the University-subsidized health insurance for eligible graduate students.
78552	Early ID Scholarships	Include expenses for awards given to undergraduate students through the Early Identification program.
78553	Holmes Middle School Scholarships	Include expenses for awards given to undergraduate students through the Holmes Middle School program.
78554	University Scholarships	DO NOT USE FOR NEW AWARDS.
78560	Scholarship - Undergraduate Tuition and Fees	Include expenses for awards or scholarships provided to undergraduate students to be used for payment of tuition and fees. Use when there is an internal or external need to track how a scholarship is used. Otherwise consider using an expenditure account code established for a specific scholarship program (78552, Early ID Scholarships; 78571, Mason Excellence; 78572, Mason Distinction; 78573, Mason Recognition; or 78574, Mason Freedom) or a nonspecific scholarship expenditure account code (78566, Undergraduate Academic Scholarship; 78568, Undergraduate Transfer Scholarship; or 78570, Undergraduate Scholarship).
78561	Scholarship - Undergraduate Room	Include expenses for awards or scholarships provided to undergraduate students to be used for payment of room. Use when there is an internal or external need to track how a scholarship is used. Otherwise consider using an expenditure account code established for a specific scholarship program (78552, Early ID Scholarships; 78571, Mason Excellence; 78572, Mason Distinction; 78573, Mason Recognition; or 78574, Mason Freedom) or a nonspecific scholarship expenditure account code (78566, Undergraduate Academic Scholarship; 78568, Undergraduate Transfer Scholarship; or 78570, Undergraduate Scholarship).
78562	Scholarship - Undergraduate Board	Include expenses for awards or scholarships provided to undergraduate students to be used for payment of board. Use when there is an internal or external need to track how a scholarship is used. Otherwise consider using an expenditure account code established for a specific scholarship program (78552, Early ID Scholarships; 78571, Mason Excellence; 78572, Mason Distinction; 78573, Mason Recognition; or 78574, Mason Freedom) or a nonspecific scholarship expenditure account code (78566, Undergraduate Academic Scholarship; 78568, Undergraduate Transfer Scholarship; or 78570, Undergraduate Scholarship).
78563	Scholarship - Undergraduate Other	Include expenses for awards or scholarships provided to undergraduate students to be used for payment of other fees. Use when there is an internal or external need to track how a scholarship is used. Otherwise consider using an expenditure account code established for a specific scholarship program (78552, Early ID Scholarships; 78571, Mason Excellence; 78572, Mason Distinction; 78573, Mason Recognition; or 78574, Mason Freedom) or a nonspecific scholarship expenditure account code (78566, Undergraduate Academic Scholarship; 78568, Undergraduate Transfer Scholarship; or 78570, Undergraduate Scholarship).
78566	Undergraduate Academic Scholarship	Include expenses for awards/scholarships given for academic achievements to undergraduate students. For example, Washington Scholars program. Exclude scholarship expenses chargeable to specific scholarship programs (78571, Mason Excellence; 78572, Mason Distinction; 78573, Mason Recognition; or 78574, Mason Freedom).
78568	Undergraduate Transfer Scholarship	Include expenses for awards/scholarships given to undergraduate students that have transferred from another higher education institution.
78569	Mason Merit Scholarship	DO NOT USE FOR NEW AWARDS.
78570	Undergraduate Scholarship	Include expenses for awards/scholarships that are non-academic in nature given to undergraduate students. For example, Mason Idea and Vision Grant programs. Exclude scholarship expenses chargeable to specific scholarship programs (78552, Early ID; 78553, Holmes Middle School; 78571, Mason Excellence; 78572, Mason Distinction; 78573, Mason Recognition; or 78574, Mason Freedom). Departments awarding scholarships must complete the Request for Scholarship or Fellowship Payment form and notify Financial Aid.
78571	Mason Excellence Scholarship	Include expenses for scholarship awards given to students that are supported by the Mason Excellence Fund.
78572	Mason Distinction Scholarship	Include expenses for scholarship awards given to students that are supported by the Mason Distinction Fund.
78573	Mason Recognition Scholarship	Include expenses for scholarship awards given to students that are supported by the Mason Recognition Fund.
78574	Mason Freedom Scholarship	Include expenses for scholarship awards given to students that are supported by the Mason Freedom Fund.
78581	Tuition Waiver-Employee	Include expenditures for costs incurred for waiving tuition and related lab/course fees (in part or in whole) for employees in conformance with State law and regulations. The Employee Tuition Exemption Request form must be completed.
78582	Non-Employee Tuition Waiver	Include expenditures for costs incurred for waiving tuition and related lab/course fees (in part or in whole) for non-employees in conformance with State law and regulations.
78583	Participant Allowance Excluded from F&A	Includes expenses for stipends awarded to a participant specifically funded on a sponsored project. The Request for Participant Support Allowance Payment form on the Fiscal Services website must be completed.
78598	Sponsored Cost Overrun Scholarship/Fellowship	INTERNAL USE BY OFFICE OF SPONSORED PROGRAMS (OSP) ONLY. Include the portion of an overage charged on a sponsored fund/grant that relates to the cost of a scholarship/fellowship incurred on the grant.
78710	Revenue Bond Interest	DO NOT USE
78720	Revenue Bond Principal	DO NOT USE
78730	Interest - Drawdown Loan	INTERNAL USE BY GENERAL ACCOUNTING ONLY. Include expenditures for the payment of interest on drawdown loans made by the State Treasurer. For example, interest on bond anticipation loans.
78740	Bond Financing Costs	INTERNAL USE BY GENERAL ACCOUNTING ONLY. Include expenditures for all bond financing costs.
78750	Arbitrage Penalty	INTERNAL USE BY GENERAL ACCOUNTING ONLY. Include payments for rebating arbitrage earnings on bond proceeds when spending exceptions are not met.
78760	Debt Service Principal	INTERNAL USE BY GENERAL ACCOUNTING ONLY. Include expenditures for the payment of non-bond debt principal. For example, energy contract debt service payments.
78770	Debt Service Interest	INTERNAL USE BY GENERAL ACCOUNTING ONLY. Include expenditures for the payment of debt interest. For example, interest payments on energy contract debt.
78799	Debt Service Recovery	FOR RECOVERY PURPOSES ONLY. Account code is used to record the recovery of costs associated with debt service payment
79110	Indirect Cost Recovery	Record recoveries of university indirect costs that are eligible for recovery from federal grants and contracts.
79111	OCPE Indirect Cost	Record recoveries of university indirect costs that are eligible for recovery from OCPE grants and contracts.
79112	Administrative Cost Recovery	DO NOT USE.
79115	Administrative Cost Allowance	Include the amount of authorized administrative expenses charged to the loan fund. Schools participating in the campus-based programs are entitled to an administrative cost allowance to help offset administrative costs, such as salaries, furniture, travel, supplies, and equipment.
79150	Higher Education Indirect Cost Recovery	DO NOT USE
79160	State Indirect Cost Recovery	DO NOT USE
79501	Expense Transfers	INTERNAL USE BY FISCAL SERVICES ONLY. Record expenses related to closing out inactive funds.
79502	Loan Fund Write off Less than $2	Record the amount of principal, interest, penalty and late charges related to a student loan account that written off, only when the total write-off is less than $2.00. For use with a Loan Fund (4xxxx) only.
79503	Loan Fund Cancellations	Record the amount of principal and interest related to a student loan account that is cancelled due to death/disability, bankruptcy, specific service categories, or other reasons allowed by federal law. For use with a Loan Fund (4xxxx) only.
79601	Employee Death-in-Service Payments	Include payments for charitable donations in honor of a deceased employee.
79602	Gift Transfers to GMUF	Record the transfer of gifts received by the university to the George Mason University Foundation. For example, an employee or alumni bequest.

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