Recharges between UCB campus departments should be recorded to the 59xxx series of expense accounts.
For the debit side of recharge transactions, use the 590xx expense accounts listed below. The offset credit side of the recharge transaction should be recorded to account 59000 – Internal Recharge Income.
Internal Recharge Expense Accounts
| BFS Account | Description | Details |
|---|---|---|
| 59001 | Recharge- IT/Phone/Data Svcs | To record internal campus recharge expenses of IT/Phone/Data services. |
| 59002 | Recharge-Building Maintenance | To record internal campus recharge expenses for building maintenance. |
| 59003 | Recharge-Lab Animal Supplies | To record internal campus recharge expenses for lab animal supplies. |
| 59004 | Recharge-Lab Animal Expenses | To record internal campus recharge expenses for lab animal expenses. |
| 59005 | Recharge- Fabricated Equipment (OH)<5k | To record internal campus recharge expenses for fabricated equipment costs < $5,000, subject to overhead (OH) assessment. |
| 59006 | Recharge-Supplies | To record internal campus recharge expenses for supplies other than lab animals. |
| 59007 | Recharge- Participant Support | To record internal campus recharge expenses for participant support. |
| 59008 | Recharge-Travel | To record internal campus recharge expenses for travel related costs. |
| 59009 | Recharge-Other Expenses | To record internal campus recharge expenses when a specific account category is not available. |
| 59011 | Recharge-IDC Exempt Exp (Non OH) | To record internal campus recharge transactions which are exempt from indirect cost (IDC) / or overhead (OH) assessment. |
| 59012 | Recharge- Fabricated Equip (OH)>5k | To record internal campus recharge expenses for fabricated equipment costs > $5,000 that have non-UC title & will be delivered to the government, subject to overhead (OH) assessment. |
| 59013 | Recharge- Fabricated Equip (Non OH)>5k | To record internal campus recharge expenses for fabricated equipment costs > $5,000. Title is retained by the University & equipment has a life expectancy of more than 1 year. These costs are not subject to overhead (OH) assessment. |
Example of an internal campus recharge journal to charge another UCB department for supplies:
| UCB Chartstrings | Debit | Credit |
|---|---|---|
| 1-59006 Recharge Supplies - fund - dept ID – function code | $500 | |
| 1-59000 Internal Recharge Income - recharge unit fund - recharge unit dept ID – function code | ($500) |
When allocating costs to capital projects (197xx accounts), use account 57342 Misc Exp-Contra- Capitalized as the offset, instead of account 59000 - Internal Recharge Income.
For questions related to the 59xxx recharge accounts, contact the Financial Accounting and Controls unit at gao@berkeley.edu.
Further information on recharge activities and policies can be found at the link below:
https://cfo.berkeley.edu/recharge