BFS General Ledger Account Details Report page 2

GL Accounts 30000-90001

ReportId: UCGLACCT

Run Date Time: 2020-09-19-20.05.07.000000


Account : 30000

Effective Date : 1900-01-01

Description : Prior Year Ending Balance

Long Description :


Account : 30000

Effective Date : 2005-06-01

Description : Prior Year Ending Balance

Long Description :


Account : 30010

Effective Date : 2020-06-30

Description : Prior Year Adjustments

Long Description : Account remains inactive during the year (to prevent dept users posting entries). Account needs to be re-activated on the last day of June ledger close - to enable BFS fund balance allocation journals to be recorded for fiscal close. Account to be re-inactivated after 19-journals are input to ledger by FAC (in Sep). Account mapped to TC0990 - Curr-Prior Year Hand Posted Journal Entries. YE balance should only be prior year "19" journals - account balance must tie to CFR report CFRX3161.


Account : 30011

Effective Date : 2018-07-02

Description : Special Prior Year Adjustments

Long Description : Special Prior Year Adjustments is used for special items that will be separately identified as prior year adjustments in the CFR reports (for Cumulative Effect of a Change in Accounting Principle). Berkeley would not normally use this account unless instructed to do so by UCOP. Account remains inactive in BFS until required at a future date.


Account : 30100

Effective Date : 1900-01-01

Description : Fund Balance Clearing

Long Description :


Account : 30101

Effective Date : 1900-01-01

Description : PY Bal - Federal Capital Contr

Long Description :


Account : 30102

Effective Date : 1900-01-01

Description : PY Bal - Interest on Notes

Long Description :


Account : 30103

Effective Date : 1900-01-01

Description : PY Bal - Rmb of Loan Cncl

Long Description :


Account : 30104

Effective Date : 1900-01-01

Description : PY Bal - Other Additions

Long Description :


Account : 30105

Effective Date : 1900-01-01

Description : PY Bal - Loans Assgn to Fed

Long Description :


Account : 30106

Effective Date : 1900-01-01

Description : PY Bal - Collect/Litigation Ex

Long Description :


Account : 30107

Effective Date : 1900-01-01

Description : PY Bal - Admin Cost Allow

Long Description :


Account : 30108

Effective Date : 1900-01-01

Description : PY Bal-Prin/Int Cancel-Teachin

Long Description :


Account : 30109

Effective Date : 1900-01-01

Description : PY Bal-Prin/Int Cancel Militar

Long Description :


Account : 30110

Effective Date : 1900-01-01

Description : PY Bal-Prin/Int Cancel Vol Svc

Long Description :


Account : 30111

Effective Date : 1900-01-01

Description : PY Bal-Prin/Int Death/Disabili

Long Description :


Account : 30112

Effective Date : 1900-01-01

Description : PY Bal-Prin/Int Cancel Bankrup

Long Description :


Account : 30113

Effective Date : 1900-01-01

Description : PY Bal-Prin/Int-Other Deductio

Long Description :


Account : 30210

Effective Date : 2012-12-01

Description : Beg Bal Adjustments Within Fd

Long Description : Beg Bal Adjustments Within Fund is for adjustments at departmental chartstring (non-account, non-fund, only at DepartID, Prog, CF1 or CF2) associated with the allocation of 07/01/2012 fund balances from central Depart ID to departmental chartstrings. The use of this account is for Current funds only and is mapped to UCOP TC 0901- Transfer of Balances within Same or Minor FG in Current Funds. If the account is to be used for non-Current fund groups, the TC mapping needs to be modified.


Account : 31000

Effective Date : 1900-01-01

Description : Student Fees

Long Description :


Account : 31100

Effective Date : 1900-01-01

Description : State Appropriations

Long Description :


Account : 31200

Effective Date : 1900-01-01

Description : Federal Grants

Long Description :


Account : 31210

Effective Date : 1900-01-01

Description : Federal Capital Contribution

Long Description :


Account : 31220

Effective Date : 1900-01-01

Description : Federal Loans Received

Long Description :


Account : 31300

Effective Date : 1900-01-01

Description : Local Government

Long Description :


Account : 31400

Effective Date : 1900-01-01

Description : Private Gifts/Grants/Contracts

Long Description :


Account : 31401

Effective Date : 2001-06-01

Description : Priv Gifts-Uncollectible Accts

Long Description :


Account : 31402

Effective Date : 2001-06-01

Description : Discount on Pledges

Long Description :


Account : 31500

Effective Date : 1900-01-01

Description : Sales & Svcs-Educ Activities

Long Description :


Account : 31600

Effective Date : 1900-01-01

Description : Sales & Svcs-Auxiliaries

Long Description :


Account : 31700

Effective Date : 1900-01-01

Description : Expended for Plant Facilities

Long Description :


Account : 31800

Effective Date : 1900-01-01

Description : Income from Investments

Long Description :


Account : 31801

Effective Date : 2008-12-01

Description : Current Gift Funds To FFE

Long Description : Current Gift Funds To FFE, OP TC 0391/9221 (Current/Endowment)


Account : 31802

Effective Date : 2008-12-01

Description : Campus Adm Non-Gift Fds to FFE

Long Description : Campus Administrative Non-Gift Funds to FFE, OP TC 0393/9223 (Current/Endowment)


Account : 31810

Effective Date : 2008-12-01

Description : Loan Funds To/From Endowment

Long Description : Loan Funds To/From Endowment Funds, OP TC 8220/9230 (Loan/Endowment)


Account : 31900

Effective Date : 1900-01-01

Description : Inventory Revaluation Changes

Long Description :


Account : 31901

Effective Date : 1900-01-01

Description : Adm Cost Recov-Fed Stdnt Aid

Long Description :


Account : 31902

Effective Date : 1900-01-01

Description : Rpymt to Working Capital Fund

Long Description :


Account : 31903

Effective Date : 1900-01-01

Description : Gain/Loss on Sale of S.E. Asse

Long Description :


Account : 31904

Effective Date : 1900-01-01

Description : Refunds to the Univ/Other Adj

Long Description :


Account : 31910

Effective Date : 1900-01-01

Description : Proceeds from Sale of Assets

Long Description :


Account : 31911

Effective Date : 2001-07-01

Description : Borrowings-Rev Bonds-Unexp/Inv

Long Description :


Account : 31912

Effective Date : 2001-07-01

Description : Borrowings-Other(Unexp/Invest)

Long Description :


Account : 31913

Effective Date : 1900-01-01

Description : STIP Investment Income

Long Description :


Account : 31914

Effective Date : 2001-07-01

Description : Borrowings-Rev Bonds(Retir/Inv

Long Description :


Account : 31915

Effective Date : 2003-03-01

Description : Borrowings-PMIA-Unexp/Inv

Long Description : Intracampus transfer between Unexpended Plant and Investment in Plant fund balances for state claims for expenditure reimbursement from Pool Money Investment Account (PMIA). This account in combination with Unexpended Plant funds maps to OP transaction code 1560. This account in combination with Investment in Plant funds maps to OP transaction code 3624.


Account : 31920

Effective Date : 1900-01-01

Description : Interest on Notes

Long Description :


Account : 31921

Effective Date : 1900-01-01

Description : Recovery of Notes Written Off

Long Description :


Account : 31922

Effective Date : 1900-01-01

Description : Recovery-NDEA Teaching Svc Cnl

Long Description :


Account : 31928

Effective Date : 1900-01-01

Description : Rmbrsmt of Loan Canceled Amts

Long Description :


Account : 31990

Effective Date : 1900-01-01

Description : Gain/Loss from Sale of Invstmt

Long Description :


Account : 31999

Effective Date : 1900-01-01

Description : Other Additions

Long Description :


Account : 32000

Effective Date : 1900-01-01

Description : Educational and General

Long Description :


Account : 32100

Effective Date : 1900-01-01

Description : Auxiliary Enterprises

Long Description :


Account : 32108

Effective Date : 1900-01-01

Description : PY Bal - Prin/Int Cancel-Teach

Long Description :


Account : 32109

Effective Date : 1900-01-01

Description : PY Bal - Prin/Int Cancel-Milit

Long Description :


Account : 32110

Effective Date : 1900-01-01

Description : PY Bal - Prin/Int Cancel-Vol S

Long Description :


Account : 32111

Effective Date : 1900-01-01

Description : PY Bal - Prin/Int Cancel-Death

Long Description :


Account : 32112

Effective Date : 1900-01-01

Description : PY Bal - Prin/Int Cancel - Ban

Long Description :


Account : 32113

Effective Date : 1900-01-01

Description : PY Bal - Other Deductions

Long Description :


Account : 32200

Effective Date : 2001-07-01

Description : Capitalization (Unexp/Inv)

Long Description :


Account : 32201

Effective Date : 1900-01-01

Description : Non-capitalized Plant Expendit

Long Description :


Account : 32210

Effective Date : 2001-12-01

Description : Cptlztn-Real Estate(Cur/Invst)

Long Description : Capitalization-Real Estate (Current/Investment)


Account : 32211

Effective Date : 2001-12-01

Description : Cptlztn-Bldgs & Struc(Cur/Inv)

Long Description : Capitalization-Buildings & Structure (Current/Investment)


Account : 32212

Effective Date : 2001-12-01

Description : Cptlztn-Fixed Equip(Cur/Inv)

Long Description : Capitalization-Fixed Equipment (Current/Investment)


Account : 32213

Effective Date : 2001-12-01

Description : Cptlztn-Genl Improv (Cur/Inv)

Long Description : Capitalization-General Improvement (Current/Investment)


Account : 32214

Effective Date : 2001-12-01

Description : Cptlztn-Software > 10M(Cur/Inv)

Long Description : Capitalization-Software > 10M (Current/Investment)


Account : 32215

Effective Date : 2001-12-01

Description : Cptlztn-Software < 10M(Cur/Inv)

Long Description : Capitalization-Software < 10M (Current/Investment)


Account : 32216

Effective Date : 2001-12-01

Description : Cptlztn-Equipment (Cur/Invest)

Long Description : Capitalization-Equipment (Current/Investment)


Account : 32217

Effective Date : 2001-12-01

Description : Cptlztn-Lib Mtl & Col(Cur/Inv)

Long Description : Capitalization-Library Material & Collections (Current/Investment)


Account : 32218

Effective Date : 2001-12-01

Description : Cptlztn-Lib Rare Bks (Cur/Inv)

Long Description : Capitalization-Library Rare Books (Current/Investment)


Account : 32219

Effective Date : 2001-12-01

Description : Cptlztn-CIP (Current/Invest)

Long Description : Capitalization-Construction In Progress (Current/Investment)


Account : 32220

Effective Date : 2001-12-01

Description : Cptlztn-Intangibles (Cur/Inv)

Long Description : Capitalization-Intangibles (Current/Investment)


Account : 32221

Effective Date : 2001-12-01

Description : Cptlztn-Infrastruct (Cur/Inv)

Long Description : Capitalization-Infrastructure (Current/Investment)


Account : 32222

Effective Date : 2001-12-01

Description : Cptlztn-Sp Collect (Cur/Inv)

Long Description : Capitalization-Special Collections (Current/Investment)


Account : 32223

Effective Date : 2003-06-01

Description : Estab Cap Lease Liab (Cur/Inv)

Long Description : Current To/From Investment in Plant fund balance account. Used centrally to record the debit transactions only associated with creation of the capital lease liability at year-end.


Account : 32230

Effective Date : 2001-12-01

Description : Cptlztn-Real Estate(Unexp/Inv)

Long Description : Capitalization-Real Estate (Unexp Plant/Investment Plant)


Account : 32231

Effective Date : 2001-12-01

Description : Cptlztn-Bldg & Struc(Unex/Inv)

Long Description : Capitalization-Buildings & Structure (Unexp Plant/Investment Plant)


Account : 32232

Effective Date : 2001-12-01

Description : Cptlztn-Fixed Equip(Unexp/Inv)

Long Description : Capitalization-Fixed Equipment (Unexp Plant/Investment Plant)


Account : 32233

Effective Date : 2001-12-01

Description : Cptlztn-Genl Improv(Unexp/Inv)

Long Description : Capitalization-General Improvement (Unexp Plant/Investment Plant)


Account : 32234

Effective Date : 2014-07-01

Description : Cptlztn-Software > 5M(Unex/Inv)

Long Description : Capitalization-Software > 5M (Unexp Plant/Investment Plant)


Account : 32235

Effective Date : 2014-07-01

Description : Cptlztn-Software < 5M(Unex/Inv)

Long Description : Capitalization-Software < 5M (Unexp Plant/Investment Plant)


Account : 32236

Effective Date : 2001-12-01

Description : Cptlztn-Equipment (Unexp/Inv)

Long Description : Capitalization-Equipment (Unexp Plant/Investment Plant)


Account : 32237

Effective Date : 2001-12-01

Description : Cptlztn-Lib Mtl&Col (Unex/Inv)

Long Description : Capitalization-Library Material & Collections (Unexp Plant/Investment Plant)


Account : 32238

Effective Date : 2001-12-01

Description : Cptlztn-Lib Rare Bks(Unex/Inv)

Long Description : Capitalization-Library Rare Books (Unexp Plant/Investment Plant)


Account : 32239

Effective Date : 2001-12-01

Description : Cptlztn-CIP (Unexp/Invest)

Long Description : Capitalization-Construction In Progress (Unexp Plant/Investment Plant)


Account : 32240

Effective Date : 2001-12-01

Description : Cptlztn-Intangibles(Unexp/Inv)

Long Description : Capitalization-Intangibles (Unexp Plant/Investment Plant)


Account : 32241

Effective Date : 2001-12-01

Description : Cptlztn-Infrastruct(Unexp/Inv)

Long Description : Capitalization-Infrastructure (Unexp Plant/Investment Plant)


Account : 32242

Effective Date : 2001-12-01

Description : Cptlztn-Sp Collect (Unexp/Inv)

Long Description : Capitalization-Special Collections (Unexp Plant/Investment Plant)


Account : 32250

Effective Date : 2001-12-01

Description : Cptlztn-Bldgs & Struc(R&R/Inv)

Long Description : Capitalization-Buildings & structures (Renewal & Replacement/Investment Plant)


Account : 32251

Effective Date : 2001-12-01

Description : Cptlztn-Fixed Equip (R&R/Inv)

Long Description : Capitalization-Fixed Equipment (Renewal & Replacement/Investment Plant)


Account : 32252

Effective Date : 2001-12-01

Description : Cptlztn-Genl Improv (R&R/Inv)

Long Description : Capitalization-General Improvement (Renewal & Replacement/Investment Plant)


Account : 32253

Effective Date : 2001-12-01

Description : Cptlztn-Equipment (R&R/Invest)

Long Description : Capitalization-Equipment (Renewal & Replacement/Investment Plant)


Account : 32254

Effective Date : 2001-12-01

Description : Cptlztn-CIP (R&R/Invest)

Long Description : Capitalization-Construction In Progress (Renewal & Replacement/Investment Plant)


Account : 32255

Effective Date : 2001-12-01

Description : Cptlztn-Intangibles (R&R/Inv)

Long Description : Capitalization-Intangibles (Renewal & Replacement/Investment Plant)


Account : 32256

Effective Date : 2001-12-01

Description : Cptlztn-Infrastruc (R&R/Inv)

Long Description : Capitalization-Infrastructure (Renewal & Replacement/Investment Plant)


Account : 32300

Effective Date : 2003-06-01

Description : Rpymt of Prin-Adv-Aux(Ret/Inv)

Long Description :


Account : 32303

Effective Date : 2013-02-01

Description : Rpymt of Prin-Bds-Aux(Ret/Inv)

Long Description : Aux Enterp-Repmt Prin on Bonds for Retirement of Indebtedness and Investment In Plant fund groups. It is mapped to UCOP TC 2115/3523.


Account : 32305

Effective Date : 2003-06-01

Description : Rpymt Prin-Cap Lease-Aux(Ret/I

Long Description :


Account : 32311

Effective Date : 2003-06-01

Description : Rpymt Princ-Bank Loans-Othe (R

Long Description : Repayment of Principal-Bank Loans-Other (Retirement of Indebtedness/Investment in Plant)


Account : 32315

Effective Date : 2003-06-01

Description : Rpymt Princ-Cap Lease-Other (R

Long Description : Repayment of Principal-Capital Lease-Other (Retirement of Indebtedness/Investment in Plant)


Account : 32317

Effective Date : 2003-06-01

Description : Rpymt of Princ-St Cap Lease-Ot

Long Description : Repayment of Principal-State Capital Lease-Other (Retirement of Indebtedness/Investment in Plant)


Account : 32318

Effective Date : 2003-06-01

Description : Rpymt of Princ-St Enrgy Eff Bn

Long Description : Repayment of Principal-State Energy Efficiency Bonds (Retirement of Indebtedness/Investment in Plant)


Account : 32320

Effective Date : 1900-01-01

Description : Rpymt of Principal to OP

Long Description :


Account : 32321

Effective Date : 2005-06-01

Description : Rpymt Princ Bonds (Retire/Inv)

Long Description : Other Refinancing - One time repayment of principal on Bonds (Retirement 2192 / Invest 3540)


Account : 32323

Effective Date : 2005-06-01

Description : Rpymt Princ BK Ln (Retire/Inv)

Long Description : Other Refinancing - One time repayment of principal on bank loans (Retirement 2194 / Invest 3542)


Account : 32324

Effective Date : 2005-06-01

Description : Rpymt Princ CapLease(Rtire/Inv

Long Description : Other Refinancing - One time repayment of principal on capital leases (Retirement 2196 / Invest 3543)


Account : 32325

Effective Date : 2005-06-01

Description : Rpymt Princ St CapLs (Rtr/Inv)

Long Description : Other Refinancing - One time repayment of principal on state capital leases (Retirement 2197 / Invest 3544)


Account : 32400

Effective Date : 2003-06-01

Description : Endow Invst Inc from Adv-Aux

Long Description : Endowment Investment Income from Advances-Auxiliary (Current/Retirement of Indebtedness)


Account : 32405

Effective Date : 1900-01-01

Description : Pymt of Int-Cap Lease-Aux/SE

Long Description :


Account : 32411

Effective Date : 1900-01-01

Description : Pymt of Int-Bank Loans-Other

Long Description :


Account : 32415

Effective Date : 1900-01-01

Description : Pymt of Int-Cap Lease-Other

Long Description :


Account : 32417

Effective Date : 1900-01-01

Description : Pymt of Int-State Cap Lease-Ot

Long Description :


Account : 32418

Effective Date : 1900-01-01

Description : Pymt of Int-St Enrgy Eff Bonds

Long Description :


Account : 32420

Effective Date : 1900-01-01

Description : Pymt of Interest to OP

Long Description :


Account : 32421

Effective Date : 1900-01-01

Description : Debt Extinguishment Cost

Long Description :


Account : 32500

Effective Date : 1900-01-01

Description : Plant Disposals/Write-Offs

Long Description :


Account : 32900

Effective Date : 1900-01-01

Description : Write-off of Notes as Uncollec

Long Description :


Account : 32901

Effective Date : 1900-01-01

Description : Loans Assigned to Federal Govt

Long Description :


Account : 32902

Effective Date : 1900-01-01

Description : Collection and Litigation Exp

Long Description :


Account : 32903

Effective Date : 1900-01-01

Description : Reserve for Bad Debts

Long Description :


Account : 32904

Effective Date : 1900-01-01

Description : Federal Loans Disbursed

Long Description :


Account : 32905

Effective Date : 1900-01-01

Description : Admin Cost Allowance

Long Description :


Account : 32910

Effective Date : 1900-01-01

Description : Prin/Int Cancel-Teaching

Long Description :


Account : 32911

Effective Date : 1900-01-01

Description : Prin/Int Cancel-Military

Long Description :


Account : 32912

Effective Date : 1900-01-01

Description : Prin/Int Cancel-Vol Svc

Long Description :


Account : 32913

Effective Date : 1900-01-01

Description : Prin/Int Cancel-Death/Disabili

Long Description :


Account : 32914

Effective Date : 1900-01-01

Description : Prin/Int Cancel-Bankruptcy

Long Description :


Account : 32990

Effective Date : 1900-01-01

Description : Refunds/Other Adjustments

Long Description :


Account : 32999

Effective Date : 1900-01-01

Description : Other Deductions

Long Description :


Account : 33000

Effective Date : 2006-07-01

Description : Fed Ln-Institution Cap Contrib

Long Description : Federal Loan Programs (Perkins and HPSL) - Institutional Capital Contributions (ICC)


Account : 33100

Effective Date : 1900-01-01

Description : Mandatory Debt Svc Pymts

Long Description :


Account : 34000

Effective Date : 1900-01-01

Description : Student/Faculty Emergency Loan

Long Description :


Account : 34001

Effective Date : 1900-01-01

Description : Educational Fee Deferrals

Long Description :


Account : 34002

Effective Date : 2005-01-01

Description : STIP Income (Current/Loan)

Long Description : STIP Income (Current To/From Loan)


Account : 34009

Effective Date : 1900-01-01

Description : Other (Current/Loan)

Long Description : Can be used to transfer between loan and current funds. Account balance must be zero.


Account : 34010

Effective Date : 1900-01-01

Description : Capital Outlay

Long Description :


Account : 34011

Effective Date : 1900-01-01

Description : STIP Investment Income

Long Description :


Account : 34012

Effective Date : 1900-01-01

Description : Current Maintenance

Long Description :


Account : 34013

Effective Date : 1900-01-01

Description : Capital Outlay from General Fu

Long Description :


Account : 34019

Effective Date : 1900-01-01

Description : Other (Current/Unexpended Plan

Long Description :


Account : 34020

Effective Date : 1900-01-01

Description : Extraordinary Mntnc/Repairs

Long Description :


Account : 34021

Effective Date : 1900-01-01

Description : Net Rev Univ Prkng Sys-All Bon

Long Description :


Account : 34022

Effective Date : 2005-01-01

Description : STIP Income (Current/Retiremen

Long Description : STIP Income (Current To/From Retirement of Indebtedness)


Account : 34029

Effective Date : 1900-01-01

Description : Other (Current/Retirement of I

Long Description :


Account : 34030

Effective Date : 1900-01-01

Description : Rpymt to Campus Working Capita

Long Description :


Account : 34039

Effective Date : 1900-01-01

Description : Other (Current/Renewal & Repla

Long Description :


Account : 34040

Effective Date : 1900-01-01

Description : Other (Unexpended/Retirement)

Long Description :


Account : 34041

Effective Date : 1900-01-01

Description : Other (Unexp/Renewal & Repl)

Long Description :


Account : 34042

Effective Date : 2001-07-01

Description : Other (Unexp/Invest)

Long Description :


Account : 34043

Effective Date : 2001-07-01

Description : Other (Renewal & Repl/Invest)

Long Description :


Account : 34050

Effective Date : 1900-01-01

Description : Other (Retirement/Renewal & Re

Long Description :


Account : 34051

Effective Date : 2001-07-01

Description : Other (Retirement/Invest)

Long Description :


Account : 34060

Effective Date : 2001-07-01

Description : Capitalization (Current/Invest

Long Description :


Account : 34061

Effective Date : 2001-07-01

Description : Other (Current/Invest)

Long Description :


Account : 34100

Effective Date : 1900-01-01

Description : Transfers to/from Reserves

Long Description :


Account : 34101

Effective Date : 1900-01-01

Description : STIP Distribution/Recoveries

Long Description :


Account : 34102

Effective Date : 1900-01-01

Description : SS Balances to/from Reserves

Long Description :


Account : 34103

Effective Date : 1900-01-01

Description : Unex Balances to/from Reserves

Long Description :


Account : 34104

Effective Date : 2004-06-01

Description : STIP-Unrestricted

Long Description :


Account : 34105

Effective Date : 2001-04-06

Description : Adm Cost Fed SA to/fr Reserves

Long Description : Administrative Costs of Federal Student Aid Programs to or from Reserve for Operating Budget


Account : 34109

Effective Date : 2006-01-01

Description : Other Trnsfr Btwn Minor Fd Grp

Long Description : Other miscellaneous intra fund group transfers between minor fund groups. Cannot be used to transfer between plant and current funds and loan and current funds. Balance by fund group (loan, plant, current) must be zero.


Account : 34110

Effective Date : 1900-01-01

Description : Trsfrs Between FMP Assets

Long Description :


Account : 34120

Effective Date : 2001-12-01

Description : Repayment of Principal to OP

Long Description : Repayment of Principal to OP


Account : 34121

Effective Date : 2001-12-01

Description : Payment of Interest to OP

Long Description : Payment of Interest to OP


Account : 34154

Effective Date : 2011-06-01

Description : Local Govt - ICR

Long Description : Local Govt - ICR


Account : 34155

Effective Date : 2011-06-01

Description : Federal Contracts - ICR

Long Description : Federal Contracts - ICR


Account : 34156

Effective Date : 2011-06-01

Description : Federal Grants - ICR

Long Description : Federal Grants - ICR


Account : 34158

Effective Date : 2011-06-01

Description : Pri Gifts, Grnts & Cntrcts ICR

Long Description : Pri Gifts, Grants & Contracts ICR


Account : 34159

Effective Date : 2011-06-01

Description : State Agreements - ICR

Long Description : State Agreements - ICR


Account : 34200

Effective Date : 2004-06-01

Description : Transfers To/From E-OP

Long Description :


Account : 34201

Effective Date : 1900-01-01

Description : Transfers To/From M

Long Description :


Account : 34202

Effective Date : 1900-01-01

Description : Transfers To/From San Francisc

Long Description :


Account : 34203

Effective Date : 1900-01-01

Description : Transfers To/From Davis

Long Description :


Account : 34204

Effective Date : 1900-01-01

Description : Transfers To/From Los Angeles

Long Description :


Account : 34205

Effective Date : 1900-01-01

Description : Transfers To/From Riverside

Long Description :


Account : 34206

Effective Date : 1900-01-01

Description : Transfers To/From San Diego

Long Description :


Account : 34207

Effective Date : 1900-01-01

Description : Transfers To/From Santa Cruz

Long Description :


Account : 34208

Effective Date : 1900-01-01

Description : Transfers To/From Santa Barbar

Long Description :


Account : 34209

Effective Date : 1900-01-01

Description : Transfers To/From Irvine

Long Description :


Account : 34210

Effective Date : 1900-01-01

Description : STIP Transferred to Campuses

Long Description :


Account : 34211

Effective Date : 2005-07-01

Description : Transfers To/From Merced

Long Description :


Account : 34212

Effective Date : 2013-04-01

Description : Transfers To/From BU J0000

Long Description : Transfers To/From BU J0000


Account : 34220

Effective Date : 1900-01-01

Description : Ed Fee Principal Pymt Transfer

Long Description :


Account : 34221

Effective Date : 1900-01-01

Description : Ed Fee Interest Pymt Transfer

Long Description :


Account : 34222

Effective Date : 1900-01-01

Description : Ed Fee-Transferred to Campuses

Long Description :


Account : 34223

Effective Date : 1900-01-01

Description : Ed Fee-Inc Transf from Campuse

Long Description :


Account : 34230

Effective Date : 2012-07-01

Description : Trans to/fr E-OP - Endow Inc

Long Description : Trans to/fr E-OP - Endow Inc


Account : 34231

Effective Date : 2012-07-01

Description : Trans to/fr E-OP - Endow Princ

Long Description : Trans to/fr E-OP - Endow Princ


Account : 34240

Effective Date : 1900-01-01

Description : Net Revenue of UCHS Transfer

Long Description :


Account : 34250

Effective Date : 1900-01-01

Description : Intercampus Fund Grp Bal Trsfr

Long Description :


Account : 34251

Effective Date : 1900-01-01

Description : STIP Transferred to Campus

Long Description :


Account : 34290

Effective Date : 1900-01-01

Description : Uncommitted General Funds Trsf

Long Description :


Account : 34291

Effective Date : 2006-01-01

Description : Net Adj within a Minor Fd Grp

Long Description : Transfers within the same minor fund group


Account : 34292

Effective Date : 2000-09-01

Description : Gifts/Endowment STIP Adjustmts

Long Description : This account is used to adjust STIP income for Gift and Endowment funds that have a cap of 4% per annum for STIP. A unique account was required for this process due to the setup of the Allocation process used to create the corresponding STIP budget journals.


Account : 34300

Effective Date : 2001-12-01

Description : Transfer-Real Estate

Long Description : Transfer-Real Esate


Account : 34301

Effective Date : 2001-12-01

Description : Transfer-Buildgs & Structures

Long Description : Transfer-Buildings and Structures


Account : 34302

Effective Date : 2001-12-01

Description : Transfer-Fixed Equipment

Long Description : Transfer-Fixed Equipment


Account : 34303

Effective Date : 2001-12-01

Description : Transfer-General Improvement

Long Description : Transfer-General Improvement


Account : 34304

Effective Date : 2001-12-01

Description : Transfer-Software > 10M

Long Description : Transfer-Software > 10M


Account : 34305

Effective Date : 2001-12-01

Description : Transfer-Software < 10M

Long Description : Transfer-Software < 10M


Account : 34306

Effective Date : 2004-02-01

Description : Transfer-Equipment-Intracampus

Long Description : Transfer-Equipment-Intracampus. This account is to be used for equipment transfers within a campus and/or between equipment and any other asset type within the campus.


Account : 34307

Effective Date : 2001-12-01

Description : Transfer-Library Mtl & Cllctns

Long Description : Transfer-Library Material & Library Collections


Account : 34308

Effective Date : 2001-12-01

Description : Transfer-Library Rare Books

Long Description : Transfer-Library Rare Books


Account : 34309

Effective Date : 2001-12-01

Description : Transfer-Intangibles

Long Description : Transfer-Intangibles


Account : 34310

Effective Date : 2001-12-01

Description : Transfer-Infrastructure

Long Description : Transfer-Infrastructure


Account : 34311

Effective Date : 2001-12-01

Description : Transfer-Special Collections

Long Description : Transfer-Special Collections


Account : 34340

Effective Date : 2001-12-01

Description : Transfer-AccumDep-Bldg & Struc

Long Description : Transfer-Accumulated Depreciation-Buildings & Structure


Account : 34341

Effective Date : 2001-12-01

Description : Transfer-Accum Dep-Fixed Equip

Long Description : Transfer-Accumulated Depreciation-Fixed Equipment


Account : 34342

Effective Date : 2001-12-01

Description : Transfer-Accum Dep-Genl Improv

Long Description : Transfer-Accumulated Depreciation-General Improvement


Account : 34343

Effective Date : 2001-12-01

Description : Transfer-Accum Dep-Sftwr > 10M

Long Description : Transfer-Accumulated Depreciation-Software > 10M


Account : 34344

Effective Date : 2001-12-01

Description : Transfer-Accum Dep-Sftwr < 10M

Long Description : Transfer-Accumulated Depreciation-Software < 10M


Account : 34345

Effective Date : 2001-12-01

Description : Transfer-Accum Dep-Equipment

Long Description : Transfer-Accumulated Deprecation-Equipment


Account : 34346

Effective Date : 2001-12-01

Description : Trnsfr-Accum Dep-Lib Mtl & Col

Long Description : Transfer-Accumulated Depreciation-Library Material & Collections


Account : 34347

Effective Date : 2001-12-01

Description : Transfer-Accum Dep-Intangibles

Long Description : Transfer-Accumulated Depreciation-Intangibles


Account : 34348

Effective Date : 2001-12-01

Description : Transfer-Accum Dep-Infrastruc

Long Description : Transfer-Accumulated Depreciation-Infrastructure


Account : 34350

Effective Date : 2005-07-01

Description : Transfer-Equip-To/From Merced

Long Description : Transfer-Equipment-To/From Merced for equipment transfers between the Berkeley and Merced campuses


Account : 34351

Effective Date : 2004-06-01

Description : Transfer-Equip To/From J-OP

Long Description : Transfer-Equipment To/From J-OP, i.e., for transfers between Loc J and Loc 1 per B. Lester at OP


Account : 34352

Effective Date : 2004-01-01

Description : Transfer-Equipment-To/From SF

Long Description : Transfer-Equipment-To/From San Francisco for equipment transfers between Berkeley and San Francisco campuses


Account : 34353

Effective Date : 2004-01-01

Description : Trsfr-Equipment-To/From Davis

Long Description : Transfer-Equipment-To/From Davis for equipment transfers between the Berkeley and Davis campuses


Account : 34354

Effective Date : 2004-01-01

Description : Transfer-Equipment-To/From LA

Long Description : Transfer-Equipment-To/From Los Angeles for equipment transfers between the Berkeley and Los Angeles campuses


Account : 34355

Effective Date : 2004-01-01

Description : Trsfr-Eqpt-To/From Riverside

Long Description : Transfer-Equipment-To/From Riverside for equipment transfers between the Berkeley and Riverside campuses


Account : 34356

Effective Date : 2004-01-01

Description : Transfer-Equipment-To/From SD

Long Description : Transfer-Equipment-To/From San Diego for equipment transfers between the Berkeley and San Diego campuses


Account : 34357

Effective Date : 2004-01-01

Description : Transfer-Equipment-To/From SC

Long Description : Transfer-Equipment-To/From Santa Cruz for equipment transfers between the Berkeley and Santa Cruz campuses


Account : 34358

Effective Date : 2004-01-01

Description : Transfer-Equipment-To/From SB

Long Description : Transfer-Equipment-To/From Santa Barbara for equipment transfers between the Berkeley and Santa Barbara campues


Account : 34359

Effective Date : 2004-01-01

Description : Trsfr-Equipment-To/From Irvine

Long Description : Transfer-Equipment-To/From Irvine for equipment transfers between the Berkeley and Irvine campuses


Account : 37110

Effective Date : 2005-05-01

Description : Endowments Corpus

Long Description :


Account : 37111

Effective Date : 2005-05-01

Description : Annuity & Life Income (Trusts)

Long Description :


Account : 37120

Effective Date : 2005-05-01

Description : Endow - Interest Income

Long Description :


Account : 37121

Effective Date : 2005-05-01

Description : Endow - Realized Gains/Losses

Long Description :


Account : 37122

Effective Date : 2005-05-01

Description : Endow - Unrealized Gains/Losse

Long Description :


Account : 37123

Effective Date : 2005-06-01

Description : Endow - Gift Fees

Long Description :


Account : 37124

Effective Date : 2005-06-01

Description : Endow - Other

Long Description :


Account : 37130

Effective Date : 2005-05-01

Description : Quasi Endow - Corpus

Long Description :


Account : 37131

Effective Date : 2005-05-01

Description : Quasi Endow - Interest Income

Long Description :


Account : 37132

Effective Date : 2005-05-01

Description : Quasi Endow - Realized Gains/L

Long Description :


Account : 37133

Effective Date : 2005-05-01

Description : Quasi Endow - Unrealized Gains

Long Description :


Account : 37134

Effective Date : 2005-06-01

Description : Quasi Endow - Gift Fees

Long Description :


Account : 37135

Effective Date : 2005-06-01

Description : Quasi Endow - Other

Long Description :


Account : 37140

Effective Date : 2005-05-01

Description : Restricted By Donors

Long Description :


Account : 37141

Effective Date : 2005-05-01

Description : Annuity And Life Income (Trust

Long Description :


Account : 37150

Effective Date : 2005-05-01

Description : Unrestricted

Long Description :


Account : 39000

Effective Date : 2002-08-01

Description : Budget Fund Balance

Long Description : Used with all funds as of FY02-03


Account : 39100

Effective Date : 1900-01-01

Description : Budget Reserves

Long Description :


Account : 39200

Effective Date : 2001-06-01

Description : Fund Balance (199xx)

Long Description :


Account : 39500

Effective Date : 1900-01-01

Description : BUDGET Principal Appropriated

Long Description :


Account : 39600

Effective Date : 1900-01-01

Description : BUDGET Reserves for Renewal

Long Description :


Account : 39700

Effective Date : 2004-02-01

Description : Budget Unexpended Plant

Long Description :


Account : 40000

Effective Date : 2018-05-31

Description : NR Supp Tuition-Budget

Long Description : Non-Resident Supplemental Tuition-Budget


Account : 40001

Effective Date : 2011-11-01

Description : NR Supp Tuition UG-Fall

Long Description : Non-Resident Supplemental Tuition Undergraduate-Fall


Account : 40002

Effective Date : 2011-11-01

Description : NR Supp Tuition UG-Spring

Long Description : Non-Resident Supplemental Tuition UG-Spring


Account : 40003

Effective Date : 2011-11-01

Description : NR Supp Tuition UG-Summer

Long Description : Non-Resident Supplemental Tuition UG-Summer


Account : 40004

Effective Date : 2011-11-01

Description : NR Supp Tuition G Acad-Fall

Long Description : Non-Resident Supplemental Tuition Graduate Academic-Fall


Account : 40005

Effective Date : 2011-11-01

Description : NR Supp Tuition G Acad-Spring

Long Description : Non-Resident Supplemental Tuition Graduate Academic-Spring


Account : 40006

Effective Date : 2011-11-01

Description : NR Supp Tuition G Acad-Summer

Long Description : Non-Resident Supplemental Tuition Graduate Academic-Summer


Account : 40007

Effective Date : 2011-11-01

Description : NR Supp Tuition G Prof-Fall

Long Description : Non-Resident Supplemental Tuition Graduate Professional-Fall


Account : 40008

Effective Date : 2011-11-01

Description : NR Supp Tuition G Prof-Spring

Long Description : Non-Resident Supplemental Tuition Graduate Professional-Spring


Account : 40009

Effective Date : 2011-11-01

Description : NR Supp Tuition G Prof-Summer

Long Description : Non-Resident Supplemental Tuition Graduate Professional-Summer


Account : 40011

Effective Date : 2011-11-01

Description : NR Supp Tuition UG-Cn/Wd-Fall

Long Description : Non-Resident Supplemental Tuition Undergraduate-Cancel/Withdraw-Fall


Account : 40012

Effective Date : 2011-11-01

Description : NR Supp Tuition UG-Cn/Wd-Sprng

Long Description : Non-Resident Supplemental Tuition Undergraduate-Cancel/Withdraw-Spring


Account : 40013

Effective Date : 2011-11-01

Description : NR Supp Tuition UG-Cn/Wd-Summr

Long Description : Non-Resident Supplemental Tuition Undergraduate-Cancel/Withdraw-Summer


Account : 40014

Effective Date : 2011-11-01

Description : NR Supp Tuit G Acad-Cn/Wd-Fall

Long Description : Non-Resident Supplemental Tuition Graduate Academic-Cancel/Withdraw-Fall


Account : 40015

Effective Date : 2011-11-01

Description : NR Supp Tuit G Acad-Cn/Wd-Spr

Long Description : Non-Resident Supplemental Tuition Graduate Academic-Cancel/Withdraw-Spring


Account : 40016

Effective Date : 2011-11-01

Description : NR Supp Tuit G Acad-Cn/Wd-Summ

Long Description : Non-Resident Supplemental Tuition Graduate Academic-Cancel/Withdraw/Summer


Account : 40017

Effective Date : 2011-11-01

Description : NR Supp Tuit G Prof-Cn/Wd-Fall

Long Description : Non-Resident Supplemental Tuition Graduate Professional-Cancel/Withdrawl-Fall


Account : 40018

Effective Date : 2011-11-01

Description : NR Supp Tuit G Prof-Cn/Wd-Spr

Long Description : Non-Resident Supplemental Tuition Graduate Professional-Cancel/Withdraw-Spring


Account : 40019

Effective Date : 2011-11-01

Description : NR Supp Tuit G Prof-Cn/Wd-Summ

Long Description : Non-Resident Supplemental Tuition Graduate Professional-Cancel/Withdraw-Summer


Account : 40021

Effective Date : 2011-11-01

Description : NRST UG Part-time Study

Long Description : Non-Resident Supplemental Tuition Undergraduate Part-time Study


Account : 40022

Effective Date : 2011-11-01

Description : NRST G Acad Reduc Adv to Cand

Long Description : Non-Resident Supplemental Tuition Graduate Academic Reduction Advance to Candidacy


Account : 40023

Effective Date : 2011-11-01

Description : NRST G Acad Part-time Study

Long Description : Non-Resident Supplemental Tuition Graduate Part-time Study


Account : 40024

Effective Date : 2011-11-01

Description : NRST G Prof Reduc Adv to Cand

Long Description : Non-Resident Supplemental Tuition Graduate Professional Reduction Advance to Candidacy


Account : 40025

Effective Date : 2011-11-01

Description : NRST G Prof Part-time Study

Long Description : Non-Resident Supplemental Tuition Graduate Professional Part-Time Study


Account : 40026

Effective Date : 2017-07-01

Description : NR Supp Tuition UG

Long Description : NR Supp Tuition UG For Non-Res Supp Tuition - Undergrad, Gross (OP AGC conversion effective 07/01/2017)


Account : 40027

Effective Date : 2017-07-01

Description : NR Supp Tuition G Acad

Long Description : Non-Res Supp Tuition - Grad Academic, Gross For OP AGC conversion effective 07/01/2017


Account : 40028

Effective Date : 2017-07-01

Description : NR Supp Tuition G Prof

Long Description : Non-Resident Supp Tuition - Grad Prof, Gross For OP AGC conversion effective 07/01/2017


Account : 40030

Effective Date : 2011-11-01

Description : NRST G Acad CA HS Grads Exmpt

Long Description : Non-Resident Supplemental Tuition Graduate Academic California High School Graduates Exemption


Account : 40031

Effective Date : 2011-11-01

Description : NRST UG Military Dep Exempt

Long Description : Non-Resident Supplemental Tuition Undergraduate Military Dependent Exemption


Account : 40032

Effective Date : 2011-11-01

Description : NRST UG Prev Med Res Prg Exmpt

Long Description : Non-Resident Supplemental Tuition Undergraduate Previous Medical Residency Program Exemption


Account : 40033

Effective Date : 2011-11-01

Description : NRST UG Atty Defer

Long Description : Non-Resident Supplemental Tuition UG Atty Deferral


Account : 40034

Effective Date : 2011-11-01

Description : NRST UG Law Enforce/Fire Def

Long Description : Non-Resident Supplemental Tuition Undergraduate Law Enforcement/Fire Def


Account : 40035

Effective Date : 2011-11-01

Description : NRST UG CA HS Grads Exempt

Long Description : Non-Resident Supplemental Tuition Undergraduate High School Graduates Exemption


Account : 40036

Effective Date : 2011-11-01

Description : NRST G Acad Military Dep Exemp

Long Description : Non-Resident Supplemental Tuition Graduate Academic Military Dependent Exemption


Account : 40037

Effective Date : 2011-11-01

Description : NRST G Acad Pre Med Res Prg Ex

Long Description : Non-Resident Supplemental Tuition Graduate Academic Previous Medical Residency Program Exemption


Account : 40038

Effective Date : 2011-11-01

Description : NRST G Acad Atty Deferral

Long Description : Non-Resident Supplemental Tuition Graduate Academic Attorney Deferral


Account : 40039

Effective Date : 2011-11-01

Description : NRST G Acad Law Enforc/Fire De

Long Description : Non-Resident Supplemental Tuition Graduate Academic Law Enforcement/Fire Def


Account : 40040

Effective Date : 2018-05-31

Description : NRST G Prof CA HS Grads Exempt

Long Description : Non-Resident Supplemental Tuition Graduate Professional High School Graduates Exemption


Account : 40046

Effective Date : 2011-11-01

Description : NRST G Prof Military Dep Exemp

Long Description : Non-Resident Supplemental Tuition Graduate Professional Military Dependent Exemption


Account : 40047

Effective Date : 2011-11-01

Description : NRST G Prof Pre Med Res Prg Ex

Long Description : Non-Resident Supplemental Tuition Graduate Professional Previous Medical Res Program Exemption


Account : 40048

Effective Date : 2011-11-01

Description : NRST G Prof Atty Deferral

Long Description : Non-Resident Supplemental Tuition Graduate Professional Attorney Deferral


Account : 40049

Effective Date : 2011-11-01

Description : NRST G Prof Law Enforc/Fire De

Long Description : Non-Resident Supplemental Tuition Graduate Professional Law Enforc/Fire Def


Account : 40050

Effective Date : 2011-11-01

Description : NRST UG UC Faculty, Spouse/Dep

Long Description : Non-Resident Supplemental Tuition Undergraduate UC Faculty, Spouse/Dependent


Account : 40051

Effective Date : 2011-11-01

Description : NRST G Acad UC Faculty, Spouse

Long Description : Non-Resident Supplemental Tuition Graduate Academic-UC Faculty, Spouse/Dependent


Account : 40052

Effective Date : 2011-11-01

Description : NRST G Prof UC Faculty, Spouse

Long Description : Non-Resident Supplemental Tuition Graduate Professional-UC Faculty, Spouse/Dependent


Account : 40053

Effective Date : 2011-11-01

Description : NRST UG Dep of Emp of Non-CA

Long Description : Non-Resident Supplemental Tuition Undergraduate-Dependent of Employee of Non-CA UC


Account : 40054

Effective Date : 2011-11-01

Description : NRST G Acd Dep of Emp of Non-C

Long Description : Non-Resident Supplemental Tuition Graduate Academic-Dependent of Employee of Non-CA UC


Account : 40055

Effective Date : 2011-11-01

Description : NRST G Prf Dep of Emp of Non-C

Long Description : Non-Resident Supplemental Tuition Graduate Professional-Dependent of Employee of Non-CA UC


Account : 40059

Effective Date : 2016-03-01

Description : Contra Rev NRST Assessment

Long Description : Contra Rev NRST Assessment, for assessment on nonresident supplemental tuition


Account : 40060

Effective Date : 2017-07-01

Description : NRST UG Exempt

Long Description : Non-Res Supp Tuition - Undergrad, Gross For OP AGC conversion effective 07/01/2017


Account : 40061

Effective Date : 2017-07-01

Description : NRST G Acad Exempt

Long Description : Non-Res Supp Tuition - Grad Academic, Gross For OP AGC conversion effective 07/01/2017


Account : 40062

Effective Date : 2017-07-01

Description : NRST G Prof Exempt

Long Description : Non-Resident Supp Tuition - Grad Prof, Gross For OP AGC conversion effective 07/01/2017


Account : 40100

Effective Date : 1900-01-01

Description : Application for Admission-U/G

Long Description :


Account : 40101

Effective Date : 1900-01-01

Description : Application for Admission-GR

Long Description :


Account : 40102

Effective Date : 1900-01-01

Description : Application for Admiss-GR-Law

Long Description :


Account : 40103

Effective Date : 2017-07-01

Description : Application for Admission

Long Description : Application for Admission For UCOP AGC conversion effective 07/01/2017


Account : 40109

Effective Date : 2018-05-31

Description : Application for Admission-Budg

Long Description : Application for Admission-Budg


Account : 40200

Effective Date : 2018-05-31

Description : Student Services Fee Budget

Long Description : Student Services Fee Budget


Account : 40201

Effective Date : 2010-07-01

Description : Student Services Fee-Fall

Long Description : Student Services Fee-Fall


Account : 40202

Effective Date : 2010-07-01

Description : Student Services Fee-Spring

Long Description : Student Services Fee-Spring


Account : 40203

Effective Date : 2010-07-01

Description : Student Services Fee-Summer

Long Description : Student Services Fee-Summer


Account : 40204

Effective Date : 2017-07-01

Description : Student Services Fee

Long Description : Student Services Fee For OP AGC conversion effective 07/01/2017


Account : 40211

Effective Date : 2010-07-01

Description : Student Svcs Fee-Cn/Wd-Fall

Long Description : Student Svcs Fee-Cn/Wd-Fall


Account : 40212

Effective Date : 2010-07-01

Description : Student Svcs Fee-Cn/Wd-Spring

Long Description : Student Svcs Fee-Cn/Wd-Spring


Account : 40213

Effective Date : 2010-07-01

Description : Student Svcs Fee-Cn/Wd-Summer

Long Description : Student Svcs Fee-Cn/Wd-Summer


Account : 40221

Effective Date : 2010-07-01

Description : Student Svcs Fee-Employee Exem

Long Description : Student Svcs Fee-Employee Exempt


Account : 40222

Effective Date : 2010-07-01

Description : Student Svc Fee-High School Ex

Long Description : Student Svc Fee-High School Exempt


Account : 40223

Effective Date : 2010-07-01

Description : Stdnt Svc Fee Military Dpnd Ex

Long Description : Student Services Fee Military Dependent Exempt


Account : 40224

Effective Date : 2010-07-01

Description : Stdnt Svc Fee Prev Med Res Ex

Long Description : Student Services Fee Prev Med Res Prog Exempt


Account : 40225

Effective Date : 2010-07-01

Description : Stdnt Svc Fee Law Enf/Fire Ex

Long Description : Student Services Fee Law Enforce/Fire Exempt


Account : 40226

Effective Date : 2010-07-01

Description : Stdnt Svc Fee GR SHS Exem

Long Description : Stdnt Svc Fee GR SHS Exempt


Account : 40231

Effective Date : 2010-07-01

Description : Stdnt Sv Fee-Health Insur Summ

Long Description : Student Services Fee-Health Insurance Summer


Account : 40241

Effective Date : 2010-07-01

Description : Stdnt Svc Fee-In Absentia-Fall

Long Description : Student Services Fee-In Absentia-Fall. New program in Fall 2004 for registered graduate students who are physically not in California for a semester. Student eligibility and approval for this program is done by the Graduate Division. The reduced fee is one-half the Student Services Fee, formerly referred to as the University Registration Fee.


Account : 40242

Effective Date : 2010-07-01

Description : Stdnt Sv Fee-In Absentia-Sprng

Long Description : Student Services Fee-In Absentia-Spring. Account established pursuant to new reduced fee program in Fall 2004 for registered graduate students who are physically not in California for a semester. Student eligibility and approval for this program is done by the Graduate Division. The reduced fee amount is one-half the Student Services Fee, formerly referred to as the University Registration Fee.


Account : 40300

Effective Date : 2018-05-31

Description : Tuition Budget

Long Description : Tuition Budget


Account : 40301

Effective Date : 2011-11-01

Description : Tuition-UG-Resident-Fall

Long Description : Tuition-UG-Resident-Fall


Account : 40302

Effective Date : 2011-11-01

Description : Tuition-UG-Resident-Spring

Long Description : Tuition-UG-Resident-Spring


Account : 40303

Effective Date : 2011-11-01

Description : Tuition-UG-Resident-Summer

Long Description : Tuition-UG-Resident-Summer


Account : 40304

Effective Date : 2018-05-31

Description : Tuition-GR-Resident-Fall

Long Description : Tuition-GR-Resident-Fall


Account : 40305

Effective Date : 2011-11-01

Description : Tuition-GR-Resident-Spring

Long Description : Tuition-GR-Resident-Spring


Account : 40306

Effective Date : 2011-11-01

Description : Tuition-GR-Resident-Summer

Long Description : Tuition-GR-Resident-Summer


Account : 40307

Effective Date : 2011-11-01

Description : Tuition-UG/GR Non-resident-Fal

Long Description : Tuition-UG/GR Non-resident-Fall


Account : 40308

Effective Date : 2011-11-01

Description : Tuition-UG/GR Non-resident-Spr

Long Description : Tuition-UG/GR Non-resident-Spring


Account : 40309

Effective Date : 2011-11-01

Description : Tuition-UG/GR Non-resident-Sum

Long Description : Tuition-UG/GR Non-resident-Summer


Account : 40311

Effective Date : 2011-11-01

Description : Tuition-Cn/Wd-Fall

Long Description : Tuition-Cn/Wd-Fall


Account : 40312

Effective Date : 2011-11-01

Description : Tuition-Cn/Wd-Spring

Long Description : Tuition-Cn/Wd-Spring


Account : 40313

Effective Date : 2011-11-01

Description : Tuition-Cn/Wd-Summer

Long Description : Tuition-Cn/Wd-Summer


Account : 40314

Effective Date : 2017-07-01

Description : Tuition-UG

Long Description : Tuition - Undergraduate For OP AGC conversion effective 07/01/2017


Account : 40315

Effective Date : 2017-07-01

Description : Tuition-GR-Acad

Long Description : Tuition - Graduate Academic For OP AGC conversion effective 07/01/2017


Account : 40316

Effective Date : 2017-07-01

Description : Tuition-GR-Prof

Long Description : Tuition - Graduate Professional For OP AGC conversion effective 07/01/2017


Account : 40321

Effective Date : 2011-11-01

Description : Tuition-Part Time Study

Long Description : Tuition-Part Time Study


Account : 40322

Effective Date : 2011-11-01

Description : Tuition-In Absentia-Fall

Long Description : Tuition-In Absentia-Fall established pursuant to a new reduced fee program in Fall 2004 for registered graduate students who are physically not in California for a semester. Student eligibility and approval for this program is done by the Graduate Division. (Re Law students)


Account : 40323

Effective Date : 2011-11-01

Description : Tuition-In Absentia-Spring

Long Description : Tuition-In Absentia-Spring-established for new reduced fee program for registered graduate students who are physically not in California for a semester. Student eligibility and approval for this program is done by the Graduate Division. Re Law students.


Account : 40331

Effective Date : 2011-11-01

Description : Tuition-Employee Exempt

Long Description : Tuition-Employee Exempt


Account : 40332

Effective Date : 2011-11-01

Description : Tuition-High School Exempt

Long Description : Tuition-High School Exempt


Account : 40333

Effective Date : 2011-11-01

Description : Tuition-Military Depend Exempt

Long Description : Tuition-Military Depend Exempt


Account : 40334

Effective Date : 2011-11-01

Description : Tuition-Prev Med Res Prog Ex

Long Description : Tuition-Prev Med Res Prog Exempt


Account : 40335

Effective Date : 2011-11-01

Description : Tuition-Law Enforce/Fire Ex

Long Description : Tuition-Law Enforce/Fire Exempt


Account : 40336

Effective Date : 2011-11-01

Description : Tuition-CA HS Grads Exempt

Long Description : Tuition-CA HS Grads Exempt


Account : 40337

Effective Date : 2011-11-01

Description : Tuition-Attorney Deferral

Long Description : Tuition Exempt - Attorney Deferral


Account : 40339

Effective Date : 2016-03-01

Description : Contra Rev Tuition Assessment

Long Description : Contra Rev Tuition Assessment, for assessment on tuition;


Account : 40340

Effective Date : 2017-07-01

Description : Tuition- UG Exempt

Long Description : Tuition- Undergraduate Exempt. For OP AGC conversion effective 07/01/2017


Account : 40341

Effective Date : 2017-07-01

Description : Tuition- GR Acad Exempt

Long Description : Tuition - Graduate Academic Exempt For OP AGC conversion effective 07/01/2017


Account : 40342

Effective Date : 2017-07-01

Description : Tuition- GR Prof Exempt

Long Description : Tuition- Graduate Professional Exempt For OP AGC conversion effective 07/01/2017


Account : 40401

Effective Date : 2018-05-31

Description : SS Registration and Course Fee

Long Description :


Account : 40402

Effective Date : 1900-01-01

Description : SS Intl Program Service Fees

Long Description :


Account : 40403

Effective Date : 1900-01-01

Description : SS Intl Program Housing Fees

Long Description :


Account : 40404

Effective Date : 2017-07-01

Description : SS Tuition -Non UC

Long Description : Summer Sessions Tuition -Non UC Students (Visiting) For OP AGC conversion effective 07/01/2017


Account : 40405

Effective Date : 2017-07-01

Description : SS Tuition UC UG

Long Description : Summer Session Tuition UC Undergrad For OP AGC conversion effective 07/01/2017


Account : 40406

Effective Date : 2003-01-01

Description : SS Haas Base Program Fees

Long Description :


Account : 40407

Effective Date : 2017-07-01

Description : SS Tuition UC GR

Long Description : Records tuition revenues received from Graduate UC matriculated students for summer session classes (For OP AGC conversion effective 7/1/2017)


Account : 40409

Effective Date : 1900-01-01

Description : SS Other Revenue

Long Description :


Account : 40411

Effective Date : 1900-01-01

Description : SS Cancel/Withdrawl

Long Description :


Account : 40412

Effective Date : 2003-01-01

Description : SS Cancel/Withdrawl-U/G

Long Description : SS Cancel/Withdrawl-Undergraduate


Account : 40413

Effective Date : 2003-01-01

Description : SS Cancel/Withdraw-Grad

Long Description : SS Cancel/Withdrawl/Graduate


Account : 40421

Effective Date : 1900-01-01

Description : SS Revenue Exempt

Long Description :


Account : 40422

Effective Date : 2003-01-01

Description : SS Revenue Exempt-U/G

Long Description : SS Revenue Exempt-Undergraduate


Account : 40423

Effective Date : 2003-01-01

Description : SS Revenue Exempt-Grad

Long Description : SS Revenue Exempt-Graduate


Account : 40431

Effective Date : 2003-01-01

Description : SS Waivers

Long Description : Summer Sessions Waivers


Account : 40432

Effective Date : 2003-01-01

Description : SS Waivers-U/G

Long Description : Summer Session Waivers-Undergraduate


Account : 40433

Effective Date : 2003-01-01

Description : SS Waivers-Grad

Long Description : Summer Session Waivers-Graduate


Account : 40441

Effective Date : 2009-12-16

Description : SS Registration Fees-Grad

Long Description : Summer Session Registration Fees-Graduate Note: this account is also used for Summer Service Support Fee for students enrolled in LLM program since Summer 2009.


Account : 40442

Effective Date : 2003-05-21

Description : SS-UC Fee Increase-Grad

Long Description : Summer Session-UC Fee Increase-U/G: One-time fee increase of $182/person for Summer Session 2003 for UC (not Visitor) students. This fee is for the whole of Summer Session (not assessed for each session period). One-third of this fee is for financial aid. Intent for the future is to go back to just the course fee for UC students.


Account : 40444

Effective Date : 2003-01-01

Description : SS Course Fees-Grad

Long Description : SS Course Fees-Graduate


Account : 40451

Effective Date : 2003-01-01

Description : SS Registration Fees-U/G

Long Description : Summer Session Registration Fees-Undergraduate


Account : 40452

Effective Date : 2003-05-21

Description : SS UC Fee Increase-U/G

Long Description : Summer Session UC Fee Increase-Undergraduate: One-time fee increase of $160/person for Summer Session 2003 for UC (not Visitor) students. This fee is for the whole of Summer Session (not assessed for each session period). One-third of this fee is for financial aid.


Account : 40454

Effective Date : 2003-01-01

Description : SS Course Fees-U/G

Long Description : Summer Session Course Fees-Undergraduate


Account : 40501

Effective Date : 2018-05-31

Description : Campus-Based Fees

Long Description :


Account : 40502

Effective Date : 1900-01-01

Description : Campus-Based Fees-Cn/Wd

Long Description :


Account : 40503

Effective Date : 1900-01-01

Description : Campus-Based Fees-Exempt

Long Description :


Account : 40504

Effective Date : 1900-01-01

Description : Class Pass-Transit Fees

Long Description :


Account : 40505

Effective Date : 1900-01-01

Description : Class Pass-Transit-Cn/Wd

Long Description :


Account : 40506

Effective Date : 1900-01-01

Description : Class Pass-Transit-Exempt

Long Description :


Account : 40507

Effective Date : 2017-07-01

Description : Campus-Based Fees

Long Description : Campus-Based Fees Records voluntary referenda based fees related to specific campus activities PACAOS 90.00 - Policies on the Campus Assessment of Voluntary Student Contributions to Student governments and Registered Campus Organizations Per OP AGC conversion effective 07/01/2017.


Account : 40511

Effective Date : 1900-01-01

Description : Health Insurance-U/G

Long Description :


Account : 40512

Effective Date : 1900-01-01

Description : Health Insurance-GR

Long Description :


Account : 40513

Effective Date : 1900-01-01

Description : Health Insur-U/G-Cn/Wd

Long Description :


Account : 40514

Effective Date : 1900-01-01

Description : Health Insur-GR-Cn/Wd

Long Description :


Account : 40515

Effective Date : 1900-01-01

Description : Health Insur-U/G-Exempt

Long Description :


Account : 40516

Effective Date : 1900-01-01

Description : Health Insur-GR-Exempt

Long Description :


Account : 40517

Effective Date : 1900-01-01

Description : Health Insurance-Other

Long Description :


Account : 40518

Effective Date : 2017-07-01

Description : Health Insurance

Long Description : Health Insurance UCOP Policy: Delegation of Authority 2559 - Delegation of Autority to Set Miscellaneous Student Fees and Deposits, Course Materials and Services Fees, Service Charges, and Summer Session and University Extension Fees Per OP AGC conversion effective 07/01/2017.


Account : 40521

Effective Date : 1900-01-01

Description : Special Law/Med School Fees

Long Description :


Account : 40522

Effective Date : 1900-01-01

Description : Special Law/Med Fees Cn/Wd

Long Description :


Account : 40523

Effective Date : 1900-01-01

Description : Special Law/Med Fees Exempt

Long Description :


Account : 40531

Effective Date : 2018-05-31

Description : Prof Degree Supp Tuition

Long Description : Professional Degree Supplemental Tuition


Account : 40532

Effective Date : 2011-11-01

Description : PD Supp Tuition Cn/Wd

Long Description : Professional Degree Supplemental Tuition Cn/Wd


Account : 40533

Effective Date : 2011-11-01

Description : PD Supp Tuition Exempt

Long Description : Professional Degree Supplemental Tuition Exempt


Account : 40534

Effective Date : 2011-11-01

Description : PD Supp Tuition Undist Joint

Long Description : Professional Degree Supplemental Tuition for joint degrees for Law and Business Administration. Currently, GA distributes this fee to Law (5/8) and Bus Admin (3/8). (This account should be used with (fund 20225.)


Account : 40535

Effective Date : 2011-11-01

Description : PD Supp Tuition Und Jint-Cn/Wd

Long Description : Professional Degree Supplemental Tuition Undistributed Joint-Cn/Wd


Account : 40536

Effective Date : 2011-11-01

Description : PD Supp Tuition Prelim Injunct

Long Description : Professional Degree Supplemental Tuition-Preliminary Injunction Reduction-for "waivers" to reduce the professional degree supllemental tuition for certain students.


Account : 40537

Effective Date : 2017-07-01

Description : Prof Degree Supp Tuition

Long Description : Prof Degree Supp Tuition- Records supplemental tuition related to professional degrees. Regents Policy 3103 - Policy on Professional Degree Supplemental Tuition Per OP AGC conversion effective 07/01/2017.


Account : 40539

Effective Date : 2015-04-01

Description : Contra Rev PDST Assessment

Long Description : Contra Rev PDST Assessment, for assessment on professional degree supplemental tuition


Account : 40541

Effective Date : 1900-01-01

Description : Campus Svcs Support Fees

Long Description :


Account : 40542

Effective Date : 1900-01-01

Description : Campus Svcs Support-Cn/Wd

Long Description :


Account : 40543

Effective Date : 1900-01-01

Description : Campus Svcs Support-Ex

Long Description :


Account : 40551

Effective Date : 2018-05-31

Description : Self-Supporting Program Fee

Long Description :


Account : 40552

Effective Date : 2000-10-06

Description : Self-Supporting Prog Fee-Cn/Wd

Long Description :


Account : 40553

Effective Date : 2000-10-06

Description : Self-Support Prog Fee-Exempt

Long Description :


Account : 40554

Effective Date : 2007-11-01

Description : Self-Supporting Prgrm App Fees

Long Description : Application fees for self-supporting degree programs. Requested by Kevin Argys at Haas.


Account : 40555

Effective Date : 2017-07-01

Description : Self-Supporting Program Fee

Long Description : Self-Supporting Program Fee For OP AGC conversion effective 07/01/2017


Account : 40559

Effective Date : 2010-11-01

Description : Contra Rev SSDP Camp Svcs Supp

Long Description : Contra revenue account for assessing a percentage of self-supporting degree program (SSDP) fee revenues for central campus services provided to self-supporting degree programs.


Account : 40561

Effective Date : 2018-05-31

Description : Course Materials Fees

Long Description :


Account : 40562

Effective Date : 1900-01-01

Description : Instructional Materials-Law

Long Description :


Account : 40563

Effective Date : 2017-07-01

Description : Course/Instructional Materials

Long Description : Course/Instructional Materials-Records fees charged on top of tuition to cover cost of materials and services related to specific courses Per OP AGC conversion effective 07/01/2017.


Account : 40581

Effective Date : 2005-06-02

Description : Health Service Fee

Long Description : The Student Health Service Fee is to improve student access to high quality, on-campus medical and mental health care. This account is for the 2/3 of the fee allocated to UHS (1/3 of the fee is return-to-aid allocated to Financial Aid Office).


Account : 40582

Effective Date : 2005-06-01

Description : Health Service Fee-U/G-Cn/Wd

Long Description : The Student Health Service Fee is to improve student access to improve student access to high quality, on-campus medical and mental health care. This account is used for cancellations and withdraws.


Account : 40584

Effective Date : 2005-06-01

Description : Health Service Fee-GR

Long Description : The Student Health Service Fee is to improve student access to improve student access to high quality, on-campus medical and mental health care.


Account : 40585

Effective Date : 2005-06-01

Description : Health Service Fee-GR-Cn/Wd

Long Description : The Student Health Service Fee is to improve student access to high quality, on-campus medical and mental health care. This account is used for cancellations and withdraws.


Account : 40591

Effective Date : 2018-05-31

Description : Ph.D. In-Candidacy Fees

Long Description :


Account : 40592

Effective Date : 1900-01-01

Description : Graduate Filing Fee

Long Description :


Account : 40593

Effective Date : 1900-01-01

Description : Continuing Education Fees

Long Description :


Account : 40594

Effective Date : 2018-05-31

Description : Supplemental Application Fees

Long Description : Supplemental Application Fees, including supplemental application for admission and supplemental reinstatement fees, are not centrally charged fees and to be retained by the campus.


Account : 40596

Effective Date : 2017-07-01

Description : Other Student Fees

Long Description : Other Student Fees UCOP Policy: Delegation of Authority 2559 - Delegation of Autority to Set Miscellaneous Student Fees and Deposits, Course Materials and Services Fees, Service Charges, and Summer Session and University Extension Fees Per OP AGC conversion effective 07/01/2017.


Account : 40599

Effective Date : 2018-05-31

Description : Other Student Fees

Long Description : Other Student Fees - originally established to capture Haas Summer BASE Fees (which "belong" to Haas directly and not Summer Sessions). BASE is a special high-fee non-degree summer program.


Account : 40600

Effective Date : 2000-07-03

Description : Library Privileges

Long Description :


Account : 40601

Effective Date : 1900-01-01

Description : Candidacy for Doctors Degree

Long Description :


Account : 40602

Effective Date : 2001-07-01

Description : Library Privileges

Long Description : Library Privileges are recorded in this account with fund 19900


Account : 40603

Effective Date : 1900-01-01

Description : Add/Drop Fee

Long Description :


Account : 40604

Effective Date : 1900-01-01

Description : Gymnasium Fines

Long Description :


Account : 40605

Effective Date : 1900-01-01

Description : Late Enrollment Fee

Long Description :


Account : 40606

Effective Date : 1900-01-01

Description : Late Registration Fee

Long Description :


Account : 40607

Effective Date : 2018-01-31

Description : Library Fines

Long Description :


Account : 40608

Effective Date : 1900-01-01

Description : Reinstatement Fees

Long Description :


Account : 40609

Effective Date : 1900-01-01

Description : Special Examination Fees

Long Description :


Account : 40610

Effective Date : 2002-05-01

Description : Forfeited SIR Fees

Long Description : Statement of Intent to Register (SIR) fee ($100 per new UG students) is a non-refundable fee that is forfeited to OP (fund 19900) if the student does not register at UCB.


Account : 40701

Effective Date : 1900-01-01

Description : UNEX Course Fees

Long Description :


Account : 40702

Effective Date : 1900-01-01

Description : UNEX-Concurrent Course Fees

Long Description :


Account : 40703

Effective Date : 1900-01-01

Description : UNEX Indpndnt Study Fees

Long Description :


Account : 40704

Effective Date : 1900-01-01

Description : UNEX-Parking Revenue

Long Description :


Account : 40705

Effective Date : 1900-01-01

Description : UNEX-Other Revenue

Long Description :


Account : 40706

Effective Date : 2017-07-01

Description : UNEX Revenue

Long Description : UNEX Revenue


Account : 40708

Effective Date : 2006-06-01

Description : Contra Rev AFC-Uni Extension

Long Description : Contra Revenue AFC-University Extension Revenues


Account : 40709

Effective Date : 2003-12-01

Description : UNEX-Other Unallocated Revenue

Long Description : UNEX-Other Unallocated Revenue is for deposits of cash receipts and allocation of cash receipts to other revenue accounts. This account is cleared periodically and should have zero balance at fiscal year end.


Account : 40800

Effective Date : 2001-07-01

Description : Contra Stdt Tuition & Fees-SFA

Long Description :


Account : 40801

Effective Date : 2017-07-01

Description : Contra Stdt Tuit & Fees UG-SFA

Long Description : Contra Student Tuition & Fees - Financial Aid and Scholarships - Undergraduate For OP AGC conversion effective 07/01/2017


Account : 40802

Effective Date : 2017-07-01

Description : Contra Stdt Tuit & Fees GR-SFA

Long Description : Contra Student Tuition & Fees - Financial Aid and Scholarships - Graduate For OP AGC conversion effective 07/01/2017


Account : 40890

Effective Date : 2006-05-01

Description : Tuition & Fees - Contra - BD

Long Description : Contra revenue account for bad debt associated with student tuition and fee revenue pursuant to GASB 34; accounting procedure changed by OP in FY 2006.


Account : 41010

Effective Date : 1900-01-01

Description : State General Support

Long Description :


Account : 41100

Effective Date : 1900-01-01

Description : Deferred Maintenance

Long Description :


Account : 41101

Effective Date : 1900-01-01

Description : Student Financial Aid

Long Description :


Account : 41102

Effective Date : 1900-01-01

Description : Lease Purchases

Long Description :


Account : 41109

Effective Date : 1900-01-01

Description : Other State Specific Support

Long Description :


Account : 41110

Effective Date : 1900-01-01

Description : Lottery Funds

Long Description :


Account : 41119

Effective Date : 1900-01-01

Description : Other State Special Funds

Long Description :


Account : 41200

Effective Date : 1900-01-01

Description : State Agencies

Long Description :


Account : 41290

Effective Date : 2006-05-01

Description : State - G & C - Contra - BD

Long Description : Contra revenue account for bad debt associated with state grant and contract revenue pursuant to GASB 34; accounting procedure changed by OP in FY 2006.


Account : 42000

Effective Date : 1900-01-01

Description : U.S. Government Appropriations

Long Description :


Account : 42090

Effective Date : 2006-05-01

Description : Federal Approp - Contra - BD

Long Description : Contra revenue account for bad debt associated with federal appropriation revenue pursuant to GASB 34; accounting procedure changed by OP in FY 2006.


Account : 42100

Effective Date : 2016-06-02

Description : U.S. Government Grants

Long Description :


Account : 42190

Effective Date : 2006-05-01

Description : Federal Grants - Contra - BD

Long Description : Contra revenue account for bad debt associated with federal grant revenue pursuant to GASB 34; accounting procedure changed by OP in FY 2006.


Account : 42200

Effective Date : 2015-06-01

Description : U.S. Government Contracts

Long Description :


Account : 42290

Effective Date : 2006-05-01

Description : Federal Contracts - Contra-BD

Long Description : Contra revenue account for bad debt associated with federal contract revenue pursuant to GASB 34; accounting procedure changed by OP in FY 2006.


Account : 42300

Effective Date : 2001-07-01

Description : US Govt Federal Capital Contri

Long Description :


Account : 42400

Effective Date : 2001-07-01

Description : Federal Loans Received

Long Description :


Account : 43100

Effective Date : 1900-01-01

Description : Local Govt Contracts & Grants

Long Description :


Account : 43190

Effective Date : 2006-05-01

Description : Local Gov G & C - Contra - BD

Long Description : Contra revenue account for bad debt associated with local government grant and contract revenue pursuant to GASB 34; accounting procedure changed by OP in FY 2006.


Account : 44000

Effective Date : 1900-01-01

Description : Private Gifts-Unrestricted

Long Description :


Account : 44001

Effective Date : 2012-07-01

Description : UCBF Donation - Unrestricted

Long Description : UCBF Donation - Unrestricted


Account : 44002

Effective Date : 2012-07-01

Description : UCBF Endow Income - Unrestrict

Long Description : UCBF Endow Income - Unrestrict


Account : 44003

Effective Date : 2012-07-01

Description : UCBF Other - Unrestricted

Long Description : UCBF Other - Unrestricted


Account : 44004

Effective Date : 2012-07-01

Description : Gift Fee Assess - Unrestricted

Long Description : Gift Fee Assess - Unrestricted


Account : 44010

Effective Date : 1900-01-01

Description : Private Gifts-Restricted

Long Description :


Account : 44011

Effective Date : 2008-03-01

Description : Private Gifts-Pledges

Long Description : Private Gifts-Pledges for current use, previously recorded in account 44010-Private Gifts-Restricted


Account : 44012

Effective Date : 2012-07-01

Description : UCBF Donation - Restricted

Long Description : UCBF Donation - Restricted


Account : 44013

Effective Date : 2012-07-01

Description : UCBF Endow Income - Restricted

Long Description : UCBF Endow Income - Restricted


Account : 44014

Effective Date : 2012-07-01

Description : UCBF Other - Restricted

Long Description : UCBF Other - Restricted


Account : 44015

Effective Date : 2012-07-01

Description : Gift Fee Assess - Restricted

Long Description : Gift Fee Assess - Restricted


Account : 44020

Effective Date : 2001-05-01

Description : Private Gifts-Uncollectible

Long Description :


Account : 44030

Effective Date : 2001-05-01

Description : Priv Gifts-Discount on Pledges

Long Description :


Account : 44090

Effective Date : 2005-05-01

Description : Contribution

Long Description :


Account : 44091

Effective Date : 2005-06-01

Description : UCB FDN Revenue

Long Description : NEED TO CONFIRM WITH LOIS - REVISE NAME


Account : 44092

Effective Date : 2005-06-01

Description : UCB FDN Revenue 2

Long Description : NEED TO CONFIRM ACCOUNT WITH LOIS - REVISE NAME.


Account : 44093

Effective Date : 2005-05-01

Description : Transfers (Principal)

Long Description :


Account : 44094

Effective Date : 2006-06-01

Description : Transfer - Makeup Payout

Long Description :


Account : 44095

Effective Date : 2008-06-01

Description : Gifts Immed Invested in GEP

Long Description : Gifts Immediately Invested in GEP for gifts that are exempted from six-month-hold in STIP account and are immediately invested in GEP.


Account : 44100

Effective Date : 2018-05-01

Description : Private Grants

Long Description :


Account : 44190

Effective Date : 2006-05-01

Description : Private Grants - Contra - BD

Long Description : Contra revenue account for bad debt associated with private grant revenue pursuant to GASB 34; accounting procedure changed by OP in FY 2006.


Account : 44200

Effective Date : 1900-01-01

Description : Private Contracts

Long Description :


Account : 44290

Effective Date : 2006-05-01

Description : Private Contract - Contra - BD

Long Description : Contra revenue account for bad debt associated with private contract revenue pursuant to GASB 34; accounting procedure changed by OP in FY 2006.


Account : 45000

Effective Date : 2014-04-02

Description : C&G Direct Cost Revenue

Long Description :


Account : 45010

Effective Date : 2014-04-01

Description : C&G Indirect Cost Revenue

Long Description : C&G Indirect Cost Revenue


Account : 45050

Effective Date : 2014-04-01

Description : C&G Program Revenue

Long Description : C&G Program Revenue


Account : 45100

Effective Date : 2014-04-01

Description : Contract & Grants-Contra-BD

Long Description : Contract & Grants-Contra-BD


Account : 45990

Effective Date : 2014-04-01

Description : C&G Intercampus Subaward Rev

Long Description : C&G Intercampus Subaward Rev


Account : 45991

Effective Date : 2014-04-01

Description : C&G Intrcmps Sbwrd Dir-Contra

Long Description : C&G Intrcmps Sbwrd Dir-Contra


Account : 45992

Effective Date : 2014-01-01

Description : C&G Intrcmps Subaward Indirect

Long Description : C&G Intrcmps Subaward Indirect


Account : 45993

Effective Date : 2014-04-01

Description : C&G Intrcmps Sbwrd Ind-Contra

Long Description : C&G Intrcmps Sbwrd Ind-Contra


Account : 46010

Effective Date : 1900-01-01

Description : Publication Sales

Long Description :


Account : 46020

Effective Date : 1900-01-01

Description : Sale of Merchandise-UC-Related

Long Description :


Account : 46021

Effective Date : 2002-04-01

Description : Sale of Timber

Long Description : Account set up at the request of DANR-Center for Forestry


Account : 46030

Effective Date : 1900-01-01

Description : Sale of Lab Materials

Long Description :


Account : 46040

Effective Date : 1900-01-01

Description : Ticket Sales-Educational Activ

Long Description :


Account : 46050

Effective Date : 2000-07-12

Description : Workshop/Seminar/Conf Fees

Long Description :


Account : 46060

Effective Date : 1900-01-01

Description : Research/Curatorial Services

Long Description :


Account : 46070

Effective Date : 1900-01-01

Description : Analytical/Testing Services

Long Description :


Account : 46080

Effective Date : 1900-01-01

Description : Library Services

Long Description :


Account : 46090

Effective Date : 1900-01-01

Description : Clinic Medical Services

Long Description : Clinic medical services primarily at the Optometry clinics and the Psychology clinic.


Account : 46100

Effective Date : 1900-01-01

Description : Child Care Services

Long Description :


Account : 46110

Effective Date : 1900-01-01

Description : Royalties/License Fees

Long Description :


Account : 46120

Effective Date : 1900-01-01

Description : Rental of Real Prop-Educ Activ

Long Description :


Account : 46130

Effective Date : 2011-07-01

Description : Document Management Fee

Long Description : Document Management Fee, approved by Chancellor Birgeneau effective Fall 2011, to consolidates eleven different transaction fees into a single, one-time fee.


Account : 46140

Effective Date : 1900-01-01

Description : Career Services

Long Description :


Account : 46150

Effective Date : 2000-07-12

Description : Library Privileges

Long Description :


Account : 46160

Effective Date : 2007-10-01

Description : Experiential Learning Prog Fee

Long Description : Fees collected from non-University organizations in payment for services performed by University students as part of course and/or degree offerings.


Account : 46161

Effective Date : 2013-07-01

Description : Affiliation Fees

Long Description : Affiliation Fees include fees paid by affiliated entities such as the Center for Executive Education (CEE).


Account : 46198

Effective Date : 2002-03-25

Description : **Account Error**

Long Description : This value was entered on a journal that was force posted, therefore the entry appears on the ledger table although the account number was mistyped and never existed prior to the journal entry.


Account : 46600

Effective Date : 2020-02-01

Description : CMA Revenue

Long Description : California Model Agreement educational related service and activities with the state of CA agencies including research, training, or public service performed by UCB. This revenue account is exempt from Administrative Full Costing (AFC) assessment.


Account : 46899

Effective Date : 2006-06-01

Description : Contra Rev AFC-Edu Activities

Long Description : Contra Revenue AFC-Educational Activities


Account : 46900

Effective Date : 2001-07-01

Description : Sales & Svcs-Ed Activity-Contr

Long Description :


Account : 46990

Effective Date : 2006-05-01

Description : Edu Activity - Contra - BD

Long Description : Contra revenue account for bad debt associated with sales and services of educational activity revenue pursuant to GASB 34; accounting procedure changed by OP in FY 2006.


Account : 46999

Effective Date : 1900-01-01

Description : Misc Sls & Svcs of Educ Activ

Long Description :


Account : 47000

Effective Date : 1900-01-01

Description : Residence Fees

Long Description :


Account : 47010

Effective Date : 1900-01-01

Description : Food Sales/Services

Long Description :


Account : 47020

Effective Date : 1900-01-01

Description : Telecomm Svcs to Students

Long Description : Telecommunication services to residence halls. This account is for activities of fun 70900 - Telecomm Res Hall Serv.


Account : 47030

Effective Date : 1900-01-01

Description : Books/Merchandise Sales

Long Description :


Account : 47040

Effective Date : 2010-05-01

Description : Ticket Sales-Auxiliary Activit

Long Description : Ticket Sales-Auxiliary Activities


Account : 47041

Effective Date : 2010-06-01

Description : ESP Benefit Revenue

Long Description : Revenue from the ESP program to support IA operations


Account : 47050

Effective Date : 1900-01-01

Description : Entry Fees

Long Description :


Account : 47060

Effective Date : 1900-01-01

Description : Revenue-Sharing Revenues

Long Description :


Account : 47061

Effective Date : 2010-03-01

Description : Off-Site Game Rev (Guarantees)

Long Description : Guaranteed revenue from other institutions for IA teams competing off-site


Account : 47070

Effective Date : 2010-05-01

Description : Media Revenues-Auxiliary Activ

Long Description : Media Revenues-Auxiliary Activities


Account : 47080

Effective Date : 1900-01-01

Description : Advertising Revenues

Long Description :


Account : 47090

Effective Date : 1900-01-01

Description : Other Marketing Revenues

Long Description :


Account : 47100

Effective Date : 1900-01-01

Description : Camp Fees

Long Description :


Account : 47105

Effective Date : 2010-03-01

Description : Third Party Supp Compen Reimb

Long Description : Compensation sponsorship income provided by third party sponsorships to fund supplemental payments to coaches that are contractually guaranteed by the institution but not included on the institution’s W-2 (e.g., car stipend, country club membership, entertainment allowance, clothing allowance, speaking fees, housing allowance, compensation from camps, radio income, television income, and shoe and apparel income).


Account : 47110

Effective Date : 1900-01-01

Description : Parking Revenues-UC Related

Long Description :


Account : 47120

Effective Date : 1900-01-01

Description : Parking Revenues-General Publi

Long Description :


Account : 47130

Effective Date : 1900-01-01

Description : Special Event Fees

Long Description :


Account : 47140

Effective Date : 1900-01-01

Description : Residential Program Fees

Long Description :


Account : 47150

Effective Date : 2000-12-05

Description : Sls/Svcs of Aux Enter Contra

Long Description : To be used for direct reductions of auxiliary enterprise revenues. Included are game guarantees paid by Intercollegiate Athletics to other schools.


Account : 47900

Effective Date : 1900-01-01

Description : Rental of Real Property-Aux

Long Description :


Account : 47910

Effective Date : 2001-07-01

Description : Sales & Svcs of Aux Enter-Cont

Long Description :


Account : 47920

Effective Date : 2006-06-01

Description : Contra Rev AFC-Aux Enterprises

Long Description : Contra Revenue AFC-Auxiliary Enterprises


Account : 47980

Effective Date : 2001-10-23

Description : Sls/Svcs Auxil-Contra-Finl Aid

Long Description : Contra revenue account for scholarship allowance amounts (pursuant to GASB 34 and IRM 151).


Account : 47990

Effective Date : 2006-05-01

Description : Auxiliary Ent - Contra - BD

Long Description : Contra revenue account for bad debt associated with auxiliary enterprises revenue pursuant to GASB 34; accounting procedure changed by OP in FY 2006.


Account : 47999

Effective Date : 1900-01-01

Description : Misc Sls & Svcs of Auxiliary

Long Description :


Account : 48010

Effective Date : 1900-01-01

Description : Computer Sales/Services

Long Description :


Account : 48020

Effective Date : 2001-07-01

Description : Telecommunications & Data Svcs

Long Description :


Account : 48030

Effective Date : 1900-01-01

Description : Printing Services

Long Description :


Account : 48040

Effective Date : 1900-01-01

Description : Photocopying Services

Long Description :


Account : 48050

Effective Date : 1900-01-01

Description : Mail Services

Long Description :


Account : 48098

Effective Date : 2006-06-01

Description : Contra Rev AFC-Svc Enterprises

Long Description : Contra Revenue AFC-Service Enterprises


Account : 48099

Effective Date : 1900-01-01

Description : Misc Sls/Svcs of Service Enter

Long Description :


Account : 48100

Effective Date : 1900-01-01

Description : Rental of Real Property-Misc

Long Description :


Account : 48101

Effective Date : 1900-01-01

Description : Rental of Equipment-Non-UC

Long Description :


Account : 48102

Effective Date : 2016-06-01

Description : Sale of Equipment-Non-UC

Long Description :


Account : 48103

Effective Date : 2004-01-01

Description : RS-Memberships-UC-Related

Long Description : Recreational Sports - UC related faculty/staff/alumni memberships.


Account : 48104

Effective Date : 2004-01-01

Description : RS-Memberships-Non-UC-Related

Long Description : Recreational Sports - Non-UC related memberships.


Account : 48105

Effective Date : 1900-01-01

Description : Fines & Forfeitures

Long Description :


Account : 48106

Effective Date : 1900-01-01

Description : Workstudy Revenues

Long Description :


Account : 48107

Effective Date : 1900-01-01

Description : Utilities Revenues

Long Description :


Account : 48108

Effective Date : 1900-01-01

Description : New Student Orientation Revenu

Long Description :


Account : 48109

Effective Date : 1900-01-01

Description : Trademark Revenues

Long Description :


Account : 48110

Effective Date : 1900-01-01

Description : Sale of Comml Advertising

Long Description :


Account : 48111

Effective Date : 1900-01-01

Description : Sale of Merchandise-Non-UC

Long Description :


Account : 48112

Effective Date : 1900-01-01

Description : Sale of Entertainment Booklets

Long Description :


Account : 48113

Effective Date : 1900-01-01

Description : Accounts Receivable Revenues

Long Description :


Account : 48114

Effective Date : 1900-01-01

Description : Filming Fees

Long Description :


Account : 48115

Effective Date : 2004-01-01

Description : RS-Swim/Day Pass Fees

Long Description : Recreational Sports - Swim/Day pass fees.


Account : 48117

Effective Date : 1900-01-01

Description : Interest/Investment Income

Long Description :


Account : 48118

Effective Date : 1900-01-01

Description : Forfeited Admissions Deposits

Long Description :


Account : 48119

Effective Date : 1900-01-01

Description : Non-educ Research Services

Long Description :


Account : 48120

Effective Date : 2000-07-03

Description : Child Care Services

Long Description :


Account : 48121

Effective Date : 1900-01-01

Description : Transportation Planning

Long Description :


Account : 48122

Effective Date : 2001-03-16

Description : Cash Dep Sys Rev Adj-Ovr/Short

Long Description : Account to be used for adjustments for overages or shortages resulting from cash deposits. The overage or shortage amount will be credited or charged against account 48122 and a fund-ORG specified by a department. The department must transfer the overage or shortage to the appropriate account.


Account : 48122

Effective Date : 2005-06-01

Description : Cash Dep Sys Rev Adj-Ovr/Short

Long Description : Account to be used for adjustments for overages or shortages resulting from cash deposits. The overage or shortage amount will be credited or charged against account 48122 and a fund-ORG specified by a department. The department must transfer the overage or shortage to the appropriate account.


Account : 48123

Effective Date : 2001-03-23

Description : Proceeds sale captlzed assets

Long Description : Proceeds from sale of capitalized assets - account group code 20831


Account : 48124

Effective Date : 2001-03-23

Description : Gains/losses disposl cap asset

Long Description : Gains and losses on disposal of capitalized assets - account group code 20841


Account : 48125

Effective Date : 2001-12-18

Description : Admin Cost Allowance

Long Description : Administative cost allowance from administering the Federal Pell Grant, the William D. Ford Federal Direct Loan programs and campus based programs.


Account : 48126

Effective Date : 2002-02-01

Description : Student Health Services

Long Description : Includes revenues from UHS for various health services (most provided to students but some small portion may be to other clients, i.e., staff, faculty).


Account : 48127

Effective Date : 2002-03-14

Description : Work Study Revenue-Surcharge

Long Description : Separate revenue account for Work Study program surcharge. This is to distinguish from the Work Study revenue that is a reimbursement of the payroll expense.


Account : 48128

Effective Date : 2004-01-01

Description : RS-Student Memberships

Long Description : Recreational Sports - UC Student Semester Memberships.


Account : 48129

Effective Date : 2004-01-01

Description : RS-Non-Edu Class/Course Fees

Long Description : Recreational Sports - Non-educational class/course fees for CalFit, Cal Adventures.


Account : 48130

Effective Date : 2004-01-01

Description : RS-Tournament Entry Fees

Long Description : Recreational Sports - Tournament entry fees for Sports Clubs & Martial Arts, Golden Bear Gymnastics meets fees.


Account : 48131

Effective Date : 2004-01-01

Description : RS-Sports Club Dues

Long Description : Recreational Sports- Dues for Golden Bear Gymnastics, Martial Arts, and Sports Clubs.


Account : 48132

Effective Date : 2004-01-01

Description : RS-Camp Enrollment Fees

Long Description : Recreational Sports - Strawberry Canyon camp enrollment fees.


Account : 48133

Effective Date : 2004-01-01

Description : RS-Retail Food Sales

Long Description : Recreational Sports - RSF Pro Shop retail food sales and Strawberry Canyon vending machine sales.


Account : 48134

Effective Date : 2004-08-01

Description : Misc Cash Adj-Over/Short

Long Description :


Account : 48135

Effective Date : 2005-01-01

Description : Convenience Fee

Long Description : Convenience Fee for payments made through e-Bill and collected by Sallie Mae. $0.50 per transaction. Requested by Billing & Payment Services.


Account : 48136

Effective Date : 2005-01-28

Description : bluCard Incentive

Long Description : bluCard Incentive -- This incentive is earned from the credit card issuer primarily based on the overall University volume and the timeliness with which payments are made for expenses


Account : 48137

Effective Date : 2015-04-01

Description : Incentive Fee

Long Description : Incentive Fee account is used for incentives received from vendors, including the incentives from the Inbound Freight program.


Account : 48140

Effective Date : 2010-05-01

Description : Ticket Sales–Other

Long Description : Ticket Sales–Other (Non-Auxiliary Activities)


Account : 48141

Effective Date : 2010-06-01

Description : Media Rev & Rev Sharing-Other

Long Description : Media Rev & Rev Sharing-Other (Non-Auxiliary Activities)


Account : 48142

Effective Date : 2010-05-01

Description : Sponsorships–Other

Long Description : Sponsorships–Other (Non-Auxiliary Activities)


Account : 48170

Effective Date : 2006-06-01

Description : Contra Rev AFC-Other Srcs-Othr

Long Description : Contra Revenue AFC-Other Sources-Other


Account : 48180

Effective Date : 2005-04-01

Description : Insur Recovery, CY Cap Assets

Long Description : Insurance recoveries, current year capital assets


Account : 48182

Effective Date : 2009-03-01

Description : Pollution Remedi Rcvry-PY Cost

Long Description : Pollution Remediation Cost Recovery-Prior Year Cost (GASB 49, AGC 208460, to be activated when the account is needed)


Account : 48190

Effective Date : 2001-07-01

Description : Other Soucrces-Other-Contra

Long Description :


Account : 48194

Effective Date : 2006-05-01

Description : Other Sources - Contra - BD

Long Description : Contra revenue account for bad debt associated with Other Sources revenue pursuant to GASB 34; accounting procedure changed by OP in FY 2006.


Account : 48195

Effective Date : 2001-10-23

Description : Other Scrcs-Othr-Cntr-Finl Aid

Long Description : Contra revenue account for scholarship allowance amounts pursuant to GASB 34 and IRM 151.


Account : 48197

Effective Date : 2002-07-01

Description : Misc General Fund Revenues

Long Description :


Account : 48198

Effective Date : 1900-01-01

Description : Miscellaneous Revenues

Long Description :


Account : 48198

Effective Date : 2005-05-01

Description : Miscellaneous Revenues

Long Description :


Account : 48200

Effective Date : 2001-07-01

Description : Interest on Notes

Long Description :


Account : 48210

Effective Date : 2001-07-01

Description : Recovery of Notes Written Off

Long Description :


Account : 48220

Effective Date : 2001-07-01

Description : Recov of NDEA Teaching Svc Cnl

Long Description :


Account : 48230

Effective Date : 2001-07-01

Description : Late Charges-Student Loans

Long Description :


Account : 48800

Effective Date : 2001-07-01

Description : Other Sources-Svc Ent-Contra

Long Description : Other Sources-Service Enterprises-Contra


Account : 48999

Effective Date : 1900-01-01

Description : Misc Sls/Svcs of Service Enter

Long Description :


Account : 49000

Effective Date : 2004-06-01

Description : Spec State Approp-Cap Financin

Long Description : Special State Appropriations-Capital Financing/Lease Purchase Payments


Account : 49010

Effective Date : 2004-06-01

Description : Spec State Appr-Cap Fin-Def M

Long Description : Special State Appropriations-Capital Financing-Deferred Maintenance


Account : 49030

Effective Date : 2010-03-01

Description : Fd Approp-Build American Bonds

Long Description : Federal Financing Appropriations - Build America Bonds Subsidy, a program established authorizing state and local governments to issue Build America Bonds, as part of the American Recovery and Reinvestment Act of 2009 (ARRA). The ARRA provided for a Federal subsidy to cover a portion of the interest cost of these Bonds.


Account : 49070

Effective Date : 2010-03-01

Description : Fd Approp-Build American Bonds

Long Description : Federal Financing Appropriations - Build America Bonds Subsidy, a program established authorizing state and local governments to issue Build America Bonds, as part of the American Recovery and Reinvestment Act of 2009 (ARRA). The ARRA provided for a Federal subsidy to cover a portion of the interest cost of these Bonds.


Account : 49080

Effective Date : 2010-06-01

Description : Federal Pell Grants

Long Description : Federal Pell Grants established per UCOP's request on July12, 2010, regarding Federal Pell Grant Revenue Reporting Change


Account : 49100

Effective Date : 2001-07-01

Description : Gain/Loss on Sale of Investmt

Long Description :


Account : 49100

Effective Date : 2005-05-01

Description : Gain Or Loss On Sale Of Invest

Long Description :


Account : 49105

Effective Date : 2006-06-01

Description : Gain Or Loss On Stock Gifts

Long Description : Gain Or Loss On Stock Gifts


Account : 49110

Effective Date : 2005-05-01

Description : Revaluation - Market Price

Long Description :


Account : 49200

Effective Date : 2001-07-01

Description : Investment Income-Other

Long Description :


Account : 49201

Effective Date : 2005-06-01

Description : Invest Inc-SPWB Capital Leases

Long Description : Investment Income - SPWB Capital Leases


Account : 49202

Effective Date : 2008-01-01

Description : Cap Inv Income-SPWB Cap Leases

Long Description : Capitalized Investment Income-SPWB Capital Leases


Account : 49210

Effective Date : 2001-07-01

Description : STIP Investment Income

Long Description :


Account : 49210

Effective Date : 2005-05-01

Description : Stip Investment Income

Long Description :


Account : 49211

Effective Date : 2008-01-01

Description : Cap Investment Income-STIP

Long Description : Capitalized Investment Income-STIP; OP TC 1303


Account : 49213

Effective Date : 2008-01-01

Description : Cap Investment Income-Other

Long Description : Capitalized Investment Income-Other; OP's TC 1302


Account : 49214

Effective Date : 2008-09-01

Description : TRIP Investment Income

Long Description : TRIP Investment Income account is for distributed or reinvested income from the Total Return Investment Pool (TRIP), an alternative to the existing STIP program for achieving higher investment returns with a longer term horizon.


Account : 49219

Effective Date : 2011-09-01

Description : STIP Income Distribution

Long Description : STIP Income Distribution is for the campus' STIP income and charge distribution.


Account : 49290

Effective Date : 2005-05-01

Description : Rev - Non - Endowed Interest

Long Description :


Account : 49291

Effective Date : 2014-02-01

Description : Net Endowed Interest - GEP

Long Description :


Account : 49292

Effective Date : 2005-05-01

Description : Rev-Endowed Other-Separate

Long Description :


Account : 49293

Effective Date : 2005-05-01

Description : Transfers (Income)

Long Description :


Account : 49294

Effective Date : 2006-06-01

Description : Transfer - Makeup Payout

Long Description :


Account : 49300

Effective Date : 2001-07-01

Description : Proceeds fr Sale of Cap Assets

Long Description :


Account : 49308

Effective Date : 2009-04-01

Description : Disp-C/A-Orig Cst-Lib Rare Bks

Long Description : Disposal of Capital Assets-Original Cost-Library Rare Books & Rare Book Collections, TC 2417


Account : 49309

Effective Date : 2008-08-01

Description : Disp-Cap Assets-Orig Cost-Lib

Long Description : Disposal of Capital Assets-Original Cost-Library Materials & Collections-Campus


Account : 49310

Effective Date : 2001-07-01

Description : Disp-Cap Assets-Orig Cost-RE

Long Description :


Account : 49311

Effective Date : 2001-12-01

Description : Disp C/A-Orig Cost-Building

Long Description : Disposal of Capital Assets-Original Cost-Building


Account : 49312

Effective Date : 2001-12-01

Description : Disp C/A-Orig Cost-Fxd Equipmt

Long Description : Disposal of Capital Assets-Original cost-Fixed Equipment


Account : 49313

Effective Date : 2001-12-01

Description : Disp C/A-Orig Cost-Gen Imprvmt

Long Description : Disposal of Capital Assets-Original Cost-General Improvement


Account : 49314

Effective Date : 2001-12-01

Description : Disp C/A-OrigCost-Software > 10M

Long Description : Disposal of Capital Assets-Original Cost-Software > 10M


Account : 49315

Effective Date : 2001-12-01

Description : Disp C/A-OrigCost-Software < 10M

Long Description : Disposal of Capital Assets-Original Cost-Software < 10M


Account : 49316

Effective Date : 2001-12-01

Description : Disp C/A-Orig Cost-Equipment

Long Description : Disposal of Capital Assets-Original Cost-Equipment


Account : 49317

Effective Date : 2001-12-01

Description : Disp C/A-Orig Cost-Intangibles

Long Description : Disposal of Capital Assets-Original Cost-Intangibles


Account : 49318

Effective Date : 2001-12-01

Description : Disp C/A-Orig Cost-Infrastruct

Long Description : Disposal of Capital Assets-Original Cost-Infrastructure


Account : 49319

Effective Date : 2001-12-01

Description : Disp C/A-OrigCost-Spec Collect

Long Description : Disposal of Capital Assets-Original Cost-Special Collections


Account : 49320

Effective Date : 2001-07-01

Description : Disposal-Cap/Assets-Accum Dep

Long Description :


Account : 49321

Effective Date : 2001-12-01

Description : Disp C/A-Acc Dep-Building

Long Description : Disposal of Capital Assets-Accumulated Depreciation-Building


Account : 49323

Effective Date : 2001-12-01

Description : Disp C/A-Acc Dep-Gen Improvemt

Long Description : Disposal of Capital Assets-Accumulated Depreciation-General Improvement


Account : 49324

Effective Date : 2001-12-01

Description : Disp C/A-Acc Dep-Software > 10M

Long Description : Disposal of Capital Assets-Accumulated Depreciation-Software > 10M


Account : 49325

Effective Date : 2001-12-01

Description : Disp C/A-Acc Dep-Software < 10M

Long Description : Disposal of Capital Assets-Accumulated Depreciation-Software < 10M


Account : 49326

Effective Date : 2001-12-01

Description : Disp C/A-Acc Dep-Equipment

Long Description : Disposal of Capital Assets-Accumulated Depreciation-Equipment


Account : 49327

Effective Date : 2001-12-01

Description : Disp C/A-Acc Dep-Intangibles

Long Description : Disposal of Capital Assets-Accumulated Depreciation-Intangibles


Account : 49328

Effective Date : 2001-12-01

Description : Disp C/A-AccDep-Infrastructure

Long Description : Disposal of Capital Assets-Accumulated Depreciation-Infrastructure


Account : 49329

Effective Date : 2008-08-01

Description : Disp C/A-AccDep-Lib Material

Long Description : Disposal of Capital Assets-Accumulated Depreciation-Library Materials & Collections-Campus


Account : 49400

Effective Date : 2001-07-01

Description : Int Exp-Aux-Cap Leas/Instl Pur

Long Description :


Account : 49410

Effective Date : 2001-07-01

Description : Int Exp-Other-Bank Loans

Long Description :


Account : 49420

Effective Date : 2001-07-01

Description : Int Exp-Other-Cap Leas/Instl P

Long Description :


Account : 49430

Effective Date : 2001-07-01

Description : Int Exp-Other-State Cap Lease

Long Description :


Account : 49440

Effective Date : 2001-07-01

Description : Int Exp-Oth-St Enrgy Effc Bond

Long Description :


Account : 49450

Effective Date : 2001-07-01

Description : Int Exp-Other-UCOP

Long Description :


Account : 49500

Effective Date : 2001-07-01

Description : Net Change Due Inventroy Reval

Long Description :


Account : 49510

Effective Date : 2001-07-01

Description : Recov Adm Costs fr Fed St Aid

Long Description :


Account : 49520

Effective Date : 2001-07-01

Description : Repymt to Wkng Cap Fund

Long Description :


Account : 49530

Effective Date : 2001-07-01

Description : Gain/Loss on Sale of SE Assets

Long Description :


Account : 49540

Effective Date : 2001-07-01

Description : Refunds/Rcvd/Other Adjustments

Long Description :


Account : 49550

Effective Date : 2001-07-01

Description : Oth Misc Nonoperating Revenue

Long Description :


Account : 49550

Effective Date : 2005-05-01

Description : Other Misc Nonoperating Revenu

Long Description :


Account : 49551

Effective Date : 2011-06-01

Description : Amortization of Defer Rev-SPWB

Long Description : Amortization of Deferred Revenue-SPWB


Account : 49556

Effective Date : 2015-10-01

Description : Service Concession Arrangement

Long Description : Service Concession Arrangement


Account : 49560

Effective Date : 2001-07-01

Description : Refunds Paid/Other Misc Adj

Long Description :


Account : 49570

Effective Date : 2001-07-01

Description : Other Misc nonoperating Expens

Long Description :


Account : 49580

Effective Date : 2001-07-01

Description : Debt Extinguishment Cost

Long Description :


Account : 49581

Effective Date : 2005-04-01

Description : Insur Recov, PY cap asst loss

Long Description : Insurance recoveries, prior year capital asset losses


Account : 49582

Effective Date : 2005-04-01

Description : Ins Recovery, PY Non-cap Asset

Long Description : Insurance recoveries, prior year other than capital assets


Account : 49590

Effective Date : 2005-05-01

Description : Rev. Trust Liability Income

Long Description :


Account : 49591

Effective Date : 2013-06-01

Description : Non-operating Expense

Long Description : Non-operating Expense


Account : 49592

Effective Date : 2014-05-01

Description : NonOper Gifts to Other Institu

Long Description : NonOperating Expense - Gifts to Other Institutions Per FA&C Director's decision, this account is for some of the transactions coded to account 57375-Unrstr Gifts to Other Institution that should be classified as "NonOperating" expense.


Account : 49596

Effective Date : 2015-10-01

Description : Other Nonoperating Expense-Plt

Long Description : Other Nonoperating Expense-Plant is for Plant funds and should be mapped to TC 2994-Unexp Plt-Other Nonoperating Expenses.


Account : 49612

Effective Date : 2005-04-01

Description : Spc Impr Loss fr Opr Impr Loss

Long Description : Special Impairment Loss from Operating Impairment Loss


Account : 49613

Effective Date : 2005-04-01

Description : Extr Impr Loss fr Opr Impr Los

Long Description : Extraordinary Impairment Loss from Operating Impairment Loss


Account : 49614

Effective Date : 2005-04-01

Description : Spcl Insur Recovery, CY losses

Long Description : Special insurance recovery, current year losses


Account : 49615

Effective Date : 2005-04-01

Description : Spcl Insur Recovery, PY Losses

Long Description : Special insurance recovery, prior year losses


Account : 49616

Effective Date : 2005-04-01

Description : Extr Insur Recovery, CY Losses

Long Description : Extraordinary insurance recovery, current year losses


Account : 49617

Effective Date : 2005-04-01

Description : Extr Insur Recovery, PY Losses

Long Description : Extraordinary insurance recovery, prior year losses


Account : 49620

Effective Date : 2009-03-01

Description : Spcl Pollution Reme Rcvry-PY C

Long Description : Special Pollution Remediation Recovery-Prior Year Cost (GASB 49, AGC 208438, to be activated when the account is needed)


Account : 49621

Effective Date : 2009-03-01

Description : Extra Pollution Reme Rcvry-PYC

Long Description : Extraordinary Pollution Remediation Recovery-Prior Year Cost (GASB 49, AGC 208439, to be activated when the account is needed)


Account : 49900

Effective Date : 2001-07-01

Description : State Capital Appropriations

Long Description :


Account : 49910

Effective Date : 2001-07-01

Description : Capital Gifts & Grants

Long Description :


Account : 49911

Effective Date : 2001-07-01

Description : Capital gifts Uncollectible

Long Description :


Account : 49912

Effective Date : 2001-07-01

Description : Capital Gifts-Disc on Pledges

Long Description :


Account : 49913

Effective Date : 2001-07-01

Description : Capital Federal Grants

Long Description :


Account : 49914

Effective Date : 2001-07-01

Description : Capital-Student Fees

Long Description :


Account : 49915

Effective Date : 2001-07-01

Description : Capital-Other Revenues

Long Description :


Account : 49916

Effective Date : 2001-07-01

Description : Capital-Other Expenses

Long Description :


Account : 49917

Effective Date : 2007-01-01

Description : Capital State Grants

Long Description : State Grants for Capital Purposes


Account : 49918

Effective Date : 2012-06-01

Description : Other Deductions-Misc-SPWB

Long Description : Other Deductions-Misc-SPWB, mapped to UCOP TC 2995, for Unexpended Plant funds


Account : 49920

Effective Date : 2001-12-01

Description : Capital Gifts-Real Estate

Long Description : Capital Gifts-Real Estate


Account : 49921

Effective Date : 2001-12-01

Description : Capital Gifts-Buldg & Struct

Long Description : Capital Gifts-Buildings & Structures


Account : 49922

Effective Date : 2001-12-01

Description : Capital Gifts-Fixed Equipment

Long Description : Capital Gifts-Fixed Equipment


Account : 49923

Effective Date : 2001-12-01

Description : Capital Gifts-Gen Improvements

Long Description : Capital Gifts-General Improvements


Account : 49924

Effective Date : 2001-12-01

Description : Capital Gifts-Software > 10M

Long Description : Capital Gifts-Software > 10M


Account : 49925

Effective Date : 2001-12-01

Description : Capital Gifts-Software < 10M

Long Description : Capital Gifts-Software < 10M


Account : 49926

Effective Date : 2001-12-01

Description : Capital Gifts-Equipment

Long Description : Capital Gifts-Equipment


Account : 49927

Effective Date : 2001-12-01

Description : Capital Gifts-Lib Mtl & Collct

Long Description : Capital Gifts-Library Material & Library Collection


Account : 49928

Effective Date : 2001-12-01

Description : Capital Gifts-Lib Rare Bks&Col

Long Description : Capital Gifts-Library Rare Books & Rare Collection


Account : 49929

Effective Date : 2001-12-01

Description : Capital Gifts-Intangibles

Long Description : Capital Gifts-Intangibles


Account : 49930

Effective Date : 2001-12-01

Description : Capital Gifts-Infrastructure

Long Description : Capital Gifts-Infrastructure


Account : 49931

Effective Date : 2001-12-01

Description : Capital Gifts-Special Collect

Long Description : Capital Gifts-Special Collections


Account : 49932

Effective Date : 2008-03-01

Description : Capital Gifts-Pledges

Long Description : Capital Gifts-Pledges for capital projects, previously recorded in account 49910-Capital Gifts & Grants


Account : 49933

Effective Date : 2012-07-01

Description : UCBF Capital Gifts

Long Description : UCBF Capital Gifts


Account : 49934

Effective Date : 2012-07-01

Description : Gift Fee Assess - Capital Gift

Long Description : Gift Fee Assess - Capital Gift


Account : 49938

Effective Date : 2009-03-01

Description : Pollution Reme Cap Csts-Rec CY

Long Description : Pollution Remediation Capitalizable Costs Recovery-Current Year (GASB 49, TC 1010, to be activated when the account is needed)


Account : 49939

Effective Date : 2009-03-01

Description : Pollution Reme Cap Csts-Rec PY

Long Description : Pollution Remediation Capitalizable Costs Recovery-Prior Year (GASB 49, TC 1020, to be activated when the account is needed)


Account : 49940

Effective Date : 2001-12-01

Description : Capital Othr Rev-Real Estate

Long Description : Capital Other Revenues-Real Estate


Account : 49941

Effective Date : 2001-12-01

Description : Capital Othr Rev-Buildings

Long Description : Capital Other Revenues-Buildings


Account : 49942

Effective Date : 2001-12-01

Description : Capital Othr Rev-Fixed Equipmt

Long Description : Capital Other Revenues-Fixed Equipment


Account : 49943

Effective Date : 2001-12-01

Description : Capital Othr Rev-Gen Improvemt

Long Description : Capital Other Revenues-General Improvement


Account : 49944

Effective Date : 2001-12-01

Description : Capital Othr Rev-Software > 10M

Long Description : Capital Other Revenues-Software > 10M


Account : 49945

Effective Date : 2001-12-01

Description : Capital Othr Rev-Software < 10M

Long Description : Capital Other Revenues-Software < 10M


Account : 49946

Effective Date : 2001-12-01

Description : Capital Othr Rev-Equipment

Long Description : Capital Other Revenues-Equipment


Account : 49947

Effective Date : 2001-12-01

Description : Capital Othr Rev-Lib Mtl & Col

Long Description : Capital Other Revenues-Library Material & Collections


Account : 49948

Effective Date : 2001-12-01

Description : Cap Othr Rev-Lib Rare Bks&Col

Long Description : Capital Other Revenues-Library Rare Books & Collections


Account : 49949

Effective Date : 2001-12-01

Description : Capital Othr Rev-Intangibles

Long Description : Capital Other Revenues-Intangibles


Account : 49950

Effective Date : 2001-12-01

Description : Cap Othr Rev-Infrastructure

Long Description : Capital Other Revenues-Infrastructure


Account : 49951

Effective Date : 2001-12-01

Description : Cap Othr Rev-Spec Collections

Long Description : Capital Other Revenues-Special Collections


Account : 50010

Effective Date : 1900-01-01

Description : Ladder-ranked & Equiv Titles

Long Description : Ladder-rank & Equivalent Titles


Account : 50015

Effective Date : 2016-01-01

Description : Research Titles

Long Description : Research Titles


Account : 50020

Effective Date : 1900-01-01

Description : Graduate Student Researchers

Long Description : Graduate Student Researchers


Account : 50025

Effective Date : 1900-01-01

Description : Clinical Professor Titles

Long Description : Clinical Professor Titles


Account : 50030

Effective Date : 1900-01-01

Description : Ag Experiment Stn Titles

Long Description : Ag Experiment Stn Titles


Account : 50035

Effective Date : 1900-01-01

Description : Librarians

Long Description : Librarians


Account : 50040

Effective Date : 1900-01-01

Description : Academic Administrators

Long Description : Academic Administrators


Account : 50045

Effective Date : 1900-01-01

Description : Acad Stipends & Summer Differ

Long Description :


Account : 50046

Effective Date : 1900-01-01

Description : BUDSUM Acad Fed Funds Offset

Long Description : This acount is used only for 19900 budgetary offsets for Hatch and McIntire-Stennis Funds.


Account : 50050

Effective Date : 1900-01-01

Description : Supplemental Acad Compensation

Long Description : Supplemental Acad Compensation


Account : 50055

Effective Date : 1900-01-01

Description : Other Academic Compensation

Long Description : Other Academic Compensation


Account : 50056

Effective Date : 2009-05-03

Description : Acad Cash Allowances

Long Description : Academic cash allowances for tax on imputed non-cash taxable income. Established pursuant to new cell phone policy implemented in 2009.


Account : 50100

Effective Date : 1900-01-01

Description : BUDSUM Temporary Instruction

Long Description : BUDSUM Temporary Instruction - (For use in Temporary Budget ONLY)


Account : 50110

Effective Date : 1900-01-01

Description : Other Instructors

Long Description : Other Instructors


Account : 50120

Effective Date : 1900-01-01

Description : Graduate Student Instructors

Long Description : Graduate Student Instructors


Account : 50130

Effective Date : 1900-01-01

Description : Readers/Tutors

Long Description : Readers/Tutors


Account : 50199

Effective Date : 2008-06-01

Description : Salary Intercampus Clearing

Long Description : Salary Intercampus Clearing Account, only for clearing intercampus payroll (salary portion) transactions coded with Program 80.


Account : 50200

Effective Date : 2019-03-01

Description : Academic Salaries & Wages

Long Description : To record academic payroll expenses (UC Path - systemwide shared payroll/personnel system)


Account : 50210

Effective Date : 2015-01-01

Description : Faculty

Long Description : Faculty salary account is for all title codes that are considered as "faculty", to facilitate Berkeley's fringe benefit allocation, effective July 1, 2012.


Account : 50211

Effective Date : 2013-06-26

Description : Acad Nonteach-Exempt from CBR

Long Description : Acad Nonteach-Exempt from CBR, effective for composite benefit program FY 2013-14.


Account : 50212

Effective Date : 2013-06-26

Description : Acad Nonteach-Limited Benefits

Long Description : Acad Nonteach-Limited Benefits, effective for composite benefit program FY 2013-14.


Account : 50215

Effective Date : 2013-06-26

Description : Acad Nonteach-Regular(Default)

Long Description : Acad Nonteach-Regular(Default) is title code driven only, effective for composite benefit program FY 2013-14.


Account : 50220

Effective Date : 2012-07-01

Description : Post Doc

Long Description : Post Docs salary account is for title codes for Post Docs (3252, 3253 and 3254), to facilitate Berkeley's fringe benefit allocation, effective July 1, 2012.


Account : 50230

Effective Date : 2012-07-01

Description : Graduate Student-Other

Long Description : Graduate Student-Other salary account is for title codes that are associated with graduate students non-teaching titles (title codes 3266, 3273-4, 3276, 3282-4), to facilitate Berkeley's fringe benefit allocation, effective July 1, 2012.


Account : 50235

Effective Date : 2012-07-01

Description : Graduate Student-Teaching

Long Description : Graduate Student-Teaching salary account is for title codes that are associated with graduate students teaching positions (title codes 2310-1, 1506-7, 2550-1, 2850-1, 2860-1, 2286-7, 2300-1 ), to facilitate Berkeley's fringe benefit allocation, effective July 1, 2012.


Account : 50240

Effective Date : 2013-06-26

Description : Acad Teach-Regular (Default)

Long Description : Acad Teach-Regular (Default) is title code driven only, effective for composite benefit program FY 2013-14.


Account : 50241

Effective Date : 2013-06-26

Description : Acad Teach-Exempt from CBR

Long Description : Acad Teach-Exempt from CBR, effective for composite benefit program FY 2013-14.


Account : 50242

Effective Date : 2013-06-26

Description : Acad Teach-Limited Benefits

Long Description : Acad Teach-Limited Benefits, effective for composite benefit program FY 2013-14.


Account : 50280

Effective Date : 2012-07-01

Description : Grad Student-Other Work Study

Long Description : Graduate Student-Other Work Study account is for graduate students in workstudy positions with non-teaching titles.


Account : 50285

Effective Date : 2012-07-01

Description : Grad Stdnt-Teaching Work Study

Long Description : Graduate Student-Teaching Work Study account is for graduate students in workstudy positions with teaching titles.


Account : 50289

Effective Date : 2014-10-01

Description : Acad Salary Trans Contra-Exp

Long Description : Academic Salary Transfers Contra-Exp is for non-PPS transactions such as transfers or reimbursements.


Account : 51010

Effective Date : 2012-12-13

Description : Budgeted Career Staff

Long Description : Budgeted Career Staff


Account : 51015

Effective Date : 2012-12-13

Description : Non-budgeted Career Staff

Long Description : Non-budgeted Career Staff


Account : 51020

Effective Date : 2002-06-01

Description : Non-budgeted Contract Staff

Long Description : Non-budgeted Contract Staff and Per Diem. Description modified per B. Barnett (Budget Office) per e-mail of 6/13/02. Modification related to the establishment of account 51023, Budgeted Contract Staff.


Account : 51023

Effective Date : 2002-06-01

Description : Budgeted Contract Staff

Long Description : Account set up per request of B. Barnett (Budget Office) via e-mail on 6/12/2002. (Indirectly related to the establishment of HRMS.)


Account : 51025

Effective Date : 1900-01-01

Description : Casual Staff-Restricted

Long Description : Casual Staff-Restricted - account 51025 is used for student employees who are hired for positions reserved for UC students - these positions have special job titles which identify them as student jobs. The HR website has Employment guidelines which include information about Casual-Restricted appointments - http://hrweb.berkeley.edu/guide/empother.htm.


Account : 51027

Effective Date : 2004-05-01

Description : Casual Staff-Limited

Long Description : Casual Staff-Limited


Account : 51029

Effective Date : 2013-06-26

Description : Work Study

Long Description : Casual Staff-Restricted Work Study


Account : 51030

Effective Date : 2001-11-07

Description : Incentive Award Program Pymt

Long Description : Incentive Award Program Payment


Account : 51031

Effective Date : 1900-01-01

Description : Other Staff Compensation

Long Description : Other Staff Compensation


Account : 51031

Effective Date : 2009-10-01

Description : Salary Expenses

Long Description :


Account : 51032

Effective Date : 1900-01-01

Description : Overtime

Long Description : Overtime


Account : 51033

Effective Date : 1900-01-01

Description : Shift Differential

Long Description : Shift Differential


Account : 51036

Effective Date : 2009-05-03

Description : Staff Cash Allowances

Long Description : Staff cash allowances for tax on imputed non-cash taxable income. Established pursuant to new cell phone policy implemented in 2009.


Account : 51037

Effective Date : 2009-05-03

Description : SMG Cash Allowances

Long Description : SMG cash allowances for tax on imputed non-cash taxable income. Established pursuant to new cell phone policy implemented in 2009.


Account : 51200

Effective Date : 2019-03-01

Description : Staff Salaries & Wages

Long Description : To record non-academic payroll expenses (UC Path - systemwide shared payroll/personnel system)


Account : 51210

Effective Date : 2013-06-26

Description : Staff-Regular (Default)

Long Description : Staff-Regular (Default) is title code driven only, effective for composite benefit program FY 2013-14.


Account : 51231

Effective Date : 2013-06-26

Description : Staff-Exempt from CBR

Long Description : Staff-Exempt from CBR, effective for composite benefit program FY 2013-14.


Account : 51232

Effective Date : 2013-06-26

Description : Staff-Limited Benefits

Long Description : Staff-Limited Benefits, effective for composite benefit program FY 2013-14.


Account : 51240

Effective Date : 2012-07-01

Description : Staff-Undergraduates

Long Description : Staff-Undergraduates salary account is for undergraduate students in staff positions, to facilitate Berkeley's fringe benefit allocation, effective July 1, 2012.


Account : 51280

Effective Date : 2012-07-01

Description : Staff-Work Study

Long Description : Staff-Work Study salary account is for students in workstudy positions and staff titles.


Account : 51289

Effective Date : 2014-10-01

Description : Staff Salary Trans Contra-Exp

Long Description : Staff Salary Transfers Contra-Expense is for non-PPS transactions such as transfers or reimbursements.


Account : 51300

Effective Date : 2014-08-01

Description : Biweekly Gross Salary Accrual

Long Description : Biweekly Gross Salary Accrual


Account : 52000

Effective Date : 1900-01-01

Description : BUDSUM Other Employee Compen

Long Description :


Account : 52010

Effective Date : 2001-11-07

Description : Vacation Accrual

Long Description : Vacation - for use by central payroll & central accounting only


Account : 52011

Effective Date : 2005-07-01

Description : Vacation Assessment

Long Description : Vacation assessment expense for central office use only. (Re Vacation Leave Liability program, formerly in account 53930


Account : 52012

Effective Date : 2005-07-01

Description : Vacation Gross Reduction/Usag

Long Description : This is the vacation usage contra-expense account. It should be used to offset the vacation assessment expense for vacation used or paid, formerly in account 53931.


Account : 52013

Effective Date : 2005-07-01

Description : Vacation Benefit Reduction

Long Description : This is the contra-benefit expense account for benefit expense associated with vacation used or paid. It is an offset to the vacation assessment account (formerly in account 53932).


Account : 52020

Effective Date : 1900-01-01

Description : Compensatory Time

Long Description : Compensatory Time - for use by central payroll & centrol accounting only


Account : 52030

Effective Date : 2006-05-17

Description : Senior Mngmt Severance Pay Pla

Long Description : Senior Management Severance Pay Plan - for use by central payroll only


Account : 52040

Effective Date : 2001-12-01

Description : Sal & Wag-Contra-Capitalized

Long Description : Elimination of Capitalized Salaries & Wages


Account : 52050

Effective Date : 2005-11-01

Description : Term Ben Sal/Wag-Voluntary

Long Description : Termination Benefits-Salaries and Wages-Voluntary


Account : 52051

Effective Date : 2005-11-01

Description : Term Ben Sal/Wag-Involuntar

Long Description : Termination Benefits-Salaries and Wages-Involuntary


Account : 53000

Effective Date : 1900-01-01

Description : BUDSUM Retirement & Benefits

Long Description :


Account : 53010

Effective Date : 2012-07-01

Description : Benefit Assessment - Faculty

Long Description : Benefit Assessment - Faculty is for campus assessed fringe benefit cost based on determined fringe benefit rate and salary cost associated with faculty. Berkeley's fringe benefit allocation is implemented effective July 1, 2012.


Account : 53020

Effective Date : 2012-07-01

Description : Benefit Assessment - Staff

Long Description : Benefit Assessment - Staff is for campus assessed fringe benefit cost based on determined fringe benefit rate and salary cost associated with staff. Berkeley's fringe benefit allocation is implemented effective July 1, 2012.


Account : 53030

Effective Date : 2012-07-01

Description : Benefit Assessment - Other Aca

Long Description : Benefit Assessment - Other Academic is for campus assessed fringe benefit cost based on determined fringe benefit rate and salary cost associated with other academic titles (non-faculty). Berkeley's fringe benefit allocation is implemented effective July 1, 2012.


Account : 53040

Effective Date : 2012-07-01

Description : Benefit Assessment - Post Doc

Long Description : Benefit Assessment - Post Docs is for campus assessed fringe benefit cost based on determined fringe benefit rate and salary cost associated with Post Docs. Berkeley's fringe benefit allocation is implemented effective July 1, 2012.


Account : 53050

Effective Date : 2012-07-01

Description : Benefit Assessment - Grad Stud

Long Description : Benefit Assessment - Grad Students is for campus assessed fringe benefit cost based on determined fringe benefit rate and salary cost associated with graduate student employees. Berkeley's fringe benefit allocation is implemented effective July 1, 2012.


Account : 53060

Effective Date : 2019-01-01

Description : Benefit Assess-Acad Regular

Long Description : Benefit Assess-Acad Regular, effective for composite benefit program FY 2013-14.


Account : 53070

Effective Date : 2019-01-01

Description : Benefit Assess-Staff Regular

Long Description : Benefit Assess-Staff Regular, effective for composite benefit program FY 2013-14.


Account : 53080

Effective Date : 2019-01-01

Description : Benefit Assessment - Limited

Long Description : Benefit Assessment - Limited, effective for composite benefit program FY 2013-14.


Account : 53085

Effective Date : 2019-12-01

Description : Benefit Assess - No Eligibilit

Long Description : Benefit Assessment - No Eligibility


Account : 53086

Effective Date : 2019-12-01

Description : Benefit Assessment - Student

Long Description : Benefit Assessment - Student


Account : 53090

Effective Date : 2019-01-01

Description : Benefit Assessment - Contra

Long Description : Benefit Assessment - Contra is for offsetting entries of all campus assessed fringe benefit cost. Berkeley's fringe benefit allocation is implemented effective July 1, 2012.


Account : 53100

Effective Date : 1900-01-01

Description : OASDI

Long Description : OASDI - for use by central payroll only


Account : 53105

Effective Date : 1900-01-01

Description : MediCare

Long Description : MediCare - for use by central payroll only


Account : 53110

Effective Date : 2007-08-01

Description : Foreign Employee SS Taxes

Long Description : Foreign Employee Social Security Taxes, currently is used for recording the French Polynesian social security tax for contracted employees at the Gump Research Station in Moorea, Tahiti.


Account : 53200

Effective Date : 1900-01-01

Description : Worker Compensation Insurance

Long Description : Worker Compensation Insurance - for use by central payroll only


Account : 53300

Effective Date : 1900-01-01

Description : Unemployment Insurance

Long Description : Unemployment Insurance Premiums - for use by central payroll only


Account : 53400

Effective Date : 1900-01-01

Description : Core Medical

Long Description : Core medical - for use by central payroll only


Account : 53410

Effective Date : 1900-01-01

Description : Graduate Student Health Insura

Long Description : Graduate Student Health Insurance Remission Program - for use by central payroll & central accounting only


Account : 53411

Effective Date : 1900-01-01

Description : Regents' Health Insurance

Long Description : Regents' Health Insurance Contribution - for use by central payroll only


Account : 53412

Effective Date : 1900-01-01

Description : Annuitant Health Insurance

Long Description : Annuitant Health Insurance Contribution - for central payroll use only


Account : 53413

Effective Date : 2004-12-01

Description : PSBP-MEDICAL-HMO/PPO

Long Description : POSTDOCTORAL SCHOLAR BENEFITS PLAN-MEDICAL-HMO/PPO (PURSUANT TO OP PAYROLL COORDINATION SERVICE REQUEST #16933 MODIFIED 10/21/2004)


Account : 53420

Effective Date : 1900-01-01

Description : Dental Insurance

Long Description : Regents' Dental Insurance Contribution - for central payroll use only


Account : 53421

Effective Date : 2004-12-01

Description : PSBP-DENTAL-HMO/PPO

Long Description : POSTDOCTORAL SCHOLARS BENEFITS PLAN-DENTAL-HMO/PPO (PURSUANT TO OP PAYROLL COORDINATION SERVICE REQUEST #16933 MODIFIED 10/21/2004)


Account : 53430

Effective Date : 1900-01-01

Description : Vision Insurance

Long Description : Vision Insurance Contribution - for central payroll use only


Account : 53431

Effective Date : 2004-12-01

Description : PSBP-VISION

Long Description : POSTDOCTORAL SCHOLARS BENEFITS PLAN-VISION (PURSUANT TO OP PAYROLL COORDINATION SERVICE REQUEST #16933 MODIFIED 10/21/2004)


Account : 53500

Effective Date : 2001-12-17

Description : Special Life Insurance

Long Description : Special Life Insurance. This account was previously mapped to 8560 (Core Life insurance benefit) which was comingled with object code 8560.


Account : 53501

Effective Date : 2001-12-17

Description : Life Insurance Sec 89 (Core)

Long Description : "Core" life insurance that was a result of a legislative rule called Sec 89. This expense is a monthly flat dollar departmental amount for an eligible employee who is NOT a member of UCRS.


Account : 53502

Effective Date : 2004-12-02

Description : PSBP-LIFE-AD&D

Long Description : POSTDOCTORAL SCHOLARS BENEFITS PLAN-LIFE-AD&D (PURSUANT TO OP PAYROLL COORDINATION'S SERVICE REQUEST #16933 MODIFIED 10/21/2004)


Account : 53600

Effective Date : 1900-01-01

Description : Nonindustrial Disability Insur

Long Description : Nonindustrial Disability Insurance Premium - for central payroll use only


Account : 53601

Effective Date : 2004-12-01

Description : PSBP-ST DISABILITY INSURANCE

Long Description : POSTDOCTORAL SCHOLARS BENEFITS PLAN-SHORT TERM DISABILITY INSURANCE (PURSUANT TO OP PAYROLL COORDINATION'S SERVICE REQUEST #16933 MODIFIED 10/21/2004)


Account : 53700

Effective Date : 2005-07-01

Description : EMPLOYER UCRP CONTRIBUTION-UC

Long Description : Employer UCRP Contribution-UC


Account : 53701

Effective Date : 1900-01-01

Description : PERS - Regents' Contribution

Long Description : PERS-Regents' Contribution - for use by central payroll only


Account : 53702

Effective Date : 2001-07-01

Description : UC 415(m) Restoration Plan Con

Long Description : UC 415 (m) Restoration Plan - for use by central payroll only


Account : 53703

Effective Date : 2001-11-19

Description : UCRS-Regents' Contrib Summer S

Long Description : UCRS-Regents' Contribution Summer Salaries (for use by central Payroll).


Account : 53704

Effective Date : 2007-06-01

Description : Emplyr UC Retiree Hlth Ben Con

Long Description : Employer UC Retiree Health Benefit Contribution-UC


Account : 53705

Effective Date : 2005-11-01

Description : Senior Mgmt Supplement Benefit

Long Description : Senior Management Supplement Benefits. This account is for GTN 742 through 747.


Account : 53706

Effective Date : 2018-04-01

Description : UCRP Supplmnt Assess-Principal

Long Description : UCRP Supplemental Assessment - Principal. Payroll assessment for the STIP note and external financing. Principal payments are to be calculated from earnings from all funding sources (federal and non-federal). Per OP SCRECNP mapping IRM update in April 2018, revise title for OC 8630 to UCRP Supplement Assessment-Principal. PPS changes were made effective 04/01/18.


Account : 53707

Effective Date : 2016-07-01

Description : DB Supp Plan Emplyr Contributi

Long Description : DB Supplement Plan Employer Contribution for new pension tier 7/1/2016


Account : 53708

Effective Date : 2016-07-01

Description : DC Choice Plan Emplyr Contribu

Long Description : DC Choice Plan Employer Contribution for new pension tier 7/1/2016


Account : 53709

Effective Date : 2018-04-01

Description : UCRP Supplmntl Assess-Interest

Long Description : UCRP Supplement Assessment -Interest. Payroll assessment for the STIP note and external financing. Interest payments must be calculated solely from earnings paid from non-federal funding sources. Per OP SCRECNP mapping IRM update in April 2018, add new OC 8690 UCRP Supplement Assessment -Interest. PPS changes were made effective 04/01/18.


Account : 53710

Effective Date : 2005-11-01

Description : Term Ben Benefits-Voluntary

Long Description : Termination Benefits-Other Employee Benefits-Voluntary


Account : 53711

Effective Date : 2005-11-01

Description : Term Ben Benefits-Involuntary

Long Description : Termination Benefits-Other Employee Benefits-Involuntary


Account : 53712

Effective Date : 2009-04-01

Description : COBRA Stimulus Subsidy

Long Description : COBRA Stimulus Subsidy for 65% of COBRA continuation premiums, the employer's portion, provided by the American Recovery and Reinvestment Tax Act of 2009.


Account : 53800

Effective Date : 2001-09-01

Description : Graduate Full Fee Remission

Long Description : Graduate Fulll Fee Remission - for use by central payroll & central accounting only


Account : 53801

Effective Date : 2001-09-01

Description : Graduate Partial Fee Remission

Long Description : Graduate Partial Fee Remission - for use by central payroll & central accounting only


Account : 53802

Effective Date : 1900-01-01

Description : Graduate Nonresident Tuition R

Long Description : Graduate Nonresident Tuition Remission - for use by central payroll & central accounting only


Account : 53803

Effective Date : 2008-02-01

Description : U/G Partial Fee Remission

Long Description : Undergraduate Teaching Assistant Partial Fee Remission - for use by departments to process fee remission transactions through DSAS


Account : 53900

Effective Date : 1900-01-01

Description : Employee Support Programs

Long Description : Employee Support Programs - for use by central payroll only


Account : 53910

Effective Date : 1900-01-01

Description : Employee Bnft Trsfr Contra-Exp

Long Description : Employee Benefits Transfers Contra-Exp - for use by central payroll & central accounting only


Account : 53920

Effective Date : 1900-01-01

Description : IAP Benefits Contra-Exp

Long Description : Incentive Award Program Benefits Contra-Exp - for use by central payroll only


Account : 53921

Effective Date : 2010-06-01

Description : IAP Contra Expense

Long Description : IAP Contra Expense is used to capture offsetting entries to departmental awarding expenses, when all of IAP expense activities are reclassified against accrued IAP liability account. Only the monthly assessment of IAP is reported as expense of the program.


Account : 53922

Effective Date : 2001-07-01

Description : IAP Assessment

Long Description :


Account : 53930

Effective Date : 2001-11-08

Description : Vacation Assessment

Long Description : Vacation assessment expense for central office use only. (Re Vacation Leave Liability program)


Account : 53931

Effective Date : 2001-11-05

Description : Vacation Gross Reduction/Usage

Long Description : This is the vacation usage contra-expense account. It should be used to offset the vacation assessment expense for vacation used or paid.


Account : 53932

Effective Date : 2001-11-05

Description : Vacation Benefit Reduction

Long Description : This is the contra-benefit expense account for benefit expense associated with vacation used or paid. It is an offset to the vacation assessment account.


Account : 53933

Effective Date : 2006-06-01

Description : Accrued Ben-Comp Absences-UCRP

Long Description : Accrued Benefits-Compensated Absences-UCRP is established for OP Object 8870, part of a new requirement by GASB 16.


Account : 53934

Effective Date : 2006-06-01

Description : Accrued Ben-Comp Absence-Other

Long Description : Accrued Benefits-Compensated Absences-Other is established for OP Object 8880, part of a new requirement by GASB 16.


Account : 53940

Effective Date : 2001-12-01

Description : Ret & Ben-Contra-Capitalized

Long Description : Elimination of Capitalized Retirement & Benefits


Account : 53941

Effective Date : 2005-06-02

Description : Benefits Admin Assessment

Long Description : Other Employee Benefits - Benefits Administration Assessment


Account : 53942

Effective Date : 2006-10-01

Description : Benefits Admin Funding (Contra

Long Description : Benefits Admin Funding (Contra) is for offsetting the double-booking of expense when severance payment is processed (assessment entry and the actual payment entry) for the salary portion.


Account : 53943

Effective Date : 2006-10-01

Description : Benefits Admin Benefits Contra

Long Description : Benefits Admin Benefits Contra is for offsetting the double-booking of expense when severance payment is processed (assessment entry and the actual payment entry) for the benefits portion.


Account : 53950

Effective Date : 2004-12-02

Description : Miscellaneous Staff Benefits

Long Description : Miscellaneous Staff Benefits -- used by payroll system when it can't determine the appropriate benefit chartstring. It is Payroll's responsibility to monitor the transactions and clear them on a timely basis.


Account : 53950

Effective Date : 2009-10-01

Description : Benefit Expenses

Long Description :


Account : 53951

Effective Date : 2004-12-02

Description : PSBP-Miscellaneous Benefits

Long Description : Post-doctoral Scholars Benefit Program-Miscellaneous Benefits -- used by the payroll system when it can't determine the appropriate chartstring. The transactions in this account should be monitored by Payroll and cleared on a timely basis.


Account : 53960

Effective Date : 2005-01-01

Description : PSBP-Broker/Administrative Fee

Long Description : Postdoctoral Scholars Benefit Plan-Broker/Administrative Fee-A flat dollar assessment for a Broker Fee ($11.10 for calendar year 2005) for each individual enrolled in the PSBP medical plan. The Administrative Fee is optional for each campus.


Account : 53990

Effective Date : 2005-11-01

Description : Chargebk Ineligible CB Benefit

Long Description : Chargeback Ineligible Consolidated Billing Benefit Account is used for charging back to departments for benefit costs associated with terminated employees and ineligible dependents.


Account : 53998

Effective Date : 2014-08-01

Description : Biweekly Benefit Accrual

Long Description : Biweekly Benefit Accrual


Account : 53999

Effective Date : 2007-06-01

Description : Benefits Intercampus Clearing

Long Description : Benefits Intercampus Clearing Account, only for clearing intercampus payroll (benefits portion) transactions coded with Program 80.


Account : 54100

Effective Date : 1900-01-01

Description : BUDSUM Computer Equip Inventor

Long Description :


Account : 54110

Effective Date : 2004-07-01

Description : Equip Computer = > $5K

Long Description : Inventorial computer equipment has of cost of $5,000 or more, is free-standing and has a useful life > one year


Account : 54120

Effective Date : 2001-11-30

Description : Principal of Capital Leases-Co

Long Description : Principal portion (including prior years' payments) of cancelable lease when purchase option is exercised for Computer Eq. Use only with operating leases for which payments were previously coded to 56320 - used only by central accounting - use with 57320


Account : 54121

Effective Date : 2001-11-30

Description : Principal of Capital Leases-So

Long Description : Principal portion (including prior years' payments) of a cancelable lease when purchase option is exercised for software. Includes license, upgrade, and maintenance. Used only by central accounting - use with 57321


Account : 54130

Effective Date : 2002-06-01

Description : Computer Equipment-Depreciatio

Long Description : For Financial Services use only.


Account : 54200

Effective Date : 1900-01-01

Description : BUDSUM Equipment-Inventorial

Long Description :


Account : 54210

Effective Date : 2004-07-01

Description : Equipment-Other = > $5K

Long Description : Excludes computers, collections, books and office furniture. Inventorial equipment has a cost of $5,000 or more, is free-standing and has a useful life > 1 year


Account : 54211

Effective Date : 2001-11-07

Description : Library Books/Mtls-Capitalizab

Long Description : Inventorial/capitalizable library and collection materials. Used by central accounting & central library only


Account : 54212

Effective Date : 2004-07-01

Description : Office Furniture/Equip = > $5K

Long Description : Office furniture/equipment, inventorial equipment has a cost of $5,000 or more, is free-standing and has a useful life > 1 year


Account : 54213

Effective Date : 2001-03-23

Description : Lib Rare Bks/Rare Bk Coll-Capt

Long Description : Library Rare Books and Rare Book Collections to be capitalized


Account : 54214

Effective Date : 2004-07-01

Description : Special Coll (excl Lib) = > $5K

Long Description : Special Collections (excluding Library) to be capitalized


Account : 54215

Effective Date : 2001-12-01

Description : Fixed Equipment-Capitalized

Long Description : Fixed Equipment to be Capitalized


Account : 54216

Effective Date : 2004-07-01

Description : Sporting Goods/Equip = > $5K

Long Description : Sporting Goods/Equip = > $5K


Account : 54217

Effective Date : 2008-07-01

Description : Lib Acquisition & Processing

Long Description : These are expenses paid to library materials acquisitions and processing vendors, including outsourced cataloging. This account is required for tracking specific expenses reported to comply with the UC Accounting manual L-316-11 Libraries and Collections: Capitalization. Previously used 56639 which does not allow for tracking these expenses by account.


Account : 54218

Effective Date : 2009-08-01

Description : Library Serials-Capitalizable

Long Description : Library Serials-Capitalizable are expenses paid to vendors for library subscriptions to scholarly and academic journal materials (electronic and print). This account is required for tracking specific expenses reported to comply with the UC Accounting manual L-316-11 Libraries and Collections: Capitalization. Previously used 56423 which is not capitalizable. Library Serials are capitalizable according to the manual referenced above and therefore require a unique account to distinguish them from 54211 Library Books/Materials - Capitalizable.


Account : 54220

Effective Date : 2002-06-01

Description : Cap Lease Principal-Equipment

Long Description : Excludes computer equipment, principal portion (including prior years' payments) of a cancelable lease when purchase option is exercised. Use only with operating leases for which payments were previously coded to 56330. Used by Financial Services only


Account : 54221

Effective Date : 2001-12-01

Description : Trade-In Allowance

Long Description : Trade-in Allowance For Used Equipment


Account : 54230

Effective Date : 2002-08-01

Description : Fabrication of Equipment

Long Description : Use account 54231- Account is not to be used for new transactions effective 7/1/02


Account : 54231

Effective Date : 2004-07-01

Description : Fabricated Equipment = > $5K

Long Description : Services, Materials, Labor from external vendor or official recharge unit, Supplies & Equipment used for in-house fabrication of inventorial equipment. Total cost of all components of fabricated euipment must have a cost of $5,000 or more per item, title is retained by the University and equip. has a life expectancy of more than 1 year. These costs are exempt indirect overhead on contract & grants expenditure


Account : 54232

Effective Date : 2009-03-01

Description : Fabricated Equip = > $5K (OH)

Long Description : Services, Materials, Labor from external vendor or official recharge unit, Supplies & Equipment used for in-house fabricated equipment that are non-UC title and will be delivered to the government. Total cost of all components of fabricated equipment must have a cost of $5,000 or more per item, subject to indirect cost assessment on contract & grants expenditures.


Account : 54240

Effective Date : 2000-12-20

Description : Facilities Renovations, Altera

Long Description : Ordinarily these costs are capitalized. Costs incurred to change the interior arrangements or other physical characteristics of an existing facility or of installed equip. See capital project policies for projects > $35,000.


Account : 54241

Effective Date : 2001-03-23

Description : Gen Improvemts-captlzed

Long Description : General Improvements to be capitalized


Account : 54242

Effective Date : 2012-12-01

Description : Software prjs-captlzed > $5M

Long Description : Software projects to be capitalized > $5M


Account : 54243

Effective Date : 2015-04-01

Description : Software = > $5K < $5M

Long Description : Software projects to be capitalized = > $5K < $5M


Account : 54244

Effective Date : 2001-03-23

Description : Infrastructure Assets-captlzed

Long Description : Infrastructure Assets to be capitalized


Account : 54245

Effective Date : 2001-03-23

Description : Intangible Assets-captlzed

Long Description : Intangible Assets to be capitalized


Account : 54250

Effective Date : 2001-07-01

Description : Other Equipment Depreciation

Long Description : For Financial Services use only


Account : 54251

Effective Date : 2017-04-01

Description : Depreciation - Departmental

Long Description :


Account : 54252

Effective Date : 2017-04-01

Description : Contra Depreciation-Department

Long Description :


Account : 54260

Effective Date : 2001-12-01

Description : Equipment-Contra-Capitalized

Long Description : Elimination of Capitalized CF Equipment Purchases


Account : 55000

Effective Date : 1900-01-01

Description : BUDSUM General Supplies

Long Description :


Account : 55010

Effective Date : 1900-01-01

Description : Inorganic Chemicals

Long Description : Inorganic Chemicals


Account : 55011

Effective Date : 1900-01-01

Description : Organic Chemicals

Long Description : Organic Chemicals


Account : 55012

Effective Date : 1900-01-01

Description : Radioactive Chemicals

Long Description : Radioactive Chemicals


Account : 55013

Effective Date : 1900-01-01

Description : Restriction Enzymes

Long Description : Restriction Enzymes


Account : 55014

Effective Date : 1900-01-01

Description : Dry Ice

Long Description : Dry Ice


Account : 55015

Effective Date : 1900-01-01

Description : Lab Glass/Ceramics/Plastics

Long Description : Lab Glass/Ceramics/Plastics


Account : 55016

Effective Date : 1900-01-01

Description : Lab Instruments and Supplies

Long Description : Lab Instruments & Supplies


Account : 55017

Effective Date : 2013-05-01

Description : Lab Animals Purchases

Long Description : Lab Animals Purchases


Account : 55018

Effective Date : 1900-01-01

Description : Fertilizers & Pesticides

Long Description : Fertilizers & Pesticides


Account : 55020

Effective Date : 1900-01-01

Description : Controlled Pharmaceutical Drug

Long Description : Controlled Pharmaceutical Drugs


Account : 55021

Effective Date : 1900-01-01

Description : Other Pharmaceutical Drugs

Long Description : Other Pharmaceutical Drugs


Account : 55022

Effective Date : 1900-01-01

Description : Medical Supplies

Long Description : Medical Supplies, excluding drugs


Account : 55030

Effective Date : 1900-01-01

Description : General Office Supplies

Long Description : General Office Supplies, excluding paper, photographic and computer supplies, furniture


Account : 55030

Effective Date : 2005-05-01

Description : General Office Supplies

Long Description :


Account : 55031

Effective Date : 1900-01-01

Description : Paper General

Long Description : Paper-excluding forms


Account : 55032

Effective Date : 1900-01-01

Description : Paper-Forms

Long Description : Paper-Forms


Account : 55040

Effective Date : 1900-01-01

Description : General Supplies

Long Description : Supplies & Materials-Other non office, non security, non computer supplies


Account : 55041

Effective Date : 1900-01-01

Description : Photographic/Video Supplies

Long Description : Photographic Supplies


Account : 55042

Effective Date : 1900-01-01

Description : Small Tools & Miscellaneous Ha

Long Description : Small Tools & Miscellaneous Hardware


Account : 55043

Effective Date : 1900-01-01

Description : Security Supplies

Long Description : Electronic keys, metal keys, security cameras


Account : 55044

Effective Date : 1900-01-01

Description : Uniforms and Apparel

Long Description : Uniforms & Apparel. e.g., Police, housing & dining, janitorial, athletics, etc.


Account : 55045

Effective Date : 2001-11-07

Description : Course Materials

Long Description : Books and class handouts


Account : 55046

Effective Date : 2003-07-01

Description : Janitorial Supplies

Long Description : Janitorial Supplies include janitorial cleaning supplies (i.e. cleaning chemicals, glass cleaner, disinfectant, floor wax, floor strippers, etc.) and janitorial consumer supplies ( i.e. toilet paper, hand towels, seat covers, hand soap, chalk, etc.).


Account : 55047

Effective Date : 2005-07-01

Description : Entertainment and Other Event

Long Description : Supplies of food, beverages, and related items accumulated in connection with official entertainment functions and other activities in order to simplify the planning of individual events and to take advantage of favorable pricing on quantity purchases. These expenses are subject to BUS-79.


Account : 55048

Effective Date : 2011-10-01

Description : Genomic Arrays < $75K Per BdgYr

Long Description : Genomic Arrays < $75K Per Budget Year, should receive full F&A


Account : 55049

Effective Date : 2014-02-01

Description : Dining Service Supplies

Long Description : Dining Service Supplies include china, disposable dishware and other food service supplies


Account : 55050

Effective Date : 1900-01-01

Description : Food-Meat & Poultry

Long Description : Food-Meat & Poultry, for use by housing & dining


Account : 55051

Effective Date : 1900-01-01

Description : Food-Dairy

Long Description : Food-Dairy, for use by housing & dining


Account : 55052

Effective Date : 1900-01-01

Description : Food-Produce & Bakery

Long Description : Food-Produce & Bakery, for use by housing & dining


Account : 55053

Effective Date : 1900-01-01

Description : Food-Dry Stores & Beverages

Long Description : Food-Dry Stores & Beverages, for use by housing & dining


Account : 55054

Effective Date : 1900-01-01

Description : Food-Frozen

Long Description : Food-Frozen, for use by housing & dining


Account : 55056

Effective Date : 2005-07-01

Description : On-the-Job Meals

Long Description : Meals to certain employees during work hours when the employees are required to be at their work stations during a normal meal time. Categories of employees who might be subject to these circumstances include resident assistants, safety workers, parking attendants, and food service workers. These expenses are subject to BUS-79.


Account : 55059

Effective Date : 1900-01-01

Description : Food-Other

Long Description : Food-Other, for use by housing & dining


Account : 55060

Effective Date : 2013-05-01

Description : Lab Animals Feed

Long Description : Lab Animals Feed


Account : 55061

Effective Date : 2013-05-01

Description : Lab Animals Bedding

Long Description : Lab Animals Bedding


Account : 55100

Effective Date : 1900-01-01

Description : BUDSUM Computing Supplies

Long Description :


Account : 55101

Effective Date : 1900-01-01

Description : Computer Supplies

Long Description : computer supplies including toner, developer, ribbons, manuals, diskettes, tapes, CDs etc


Account : 55200

Effective Date : 2004-09-01

Description : BUDSUM Comp Equip-Non Inventor

Long Description :


Account : 55201

Effective Date : 2004-07-01

Description : Non-inv Equipment-Comp < $200

Long Description : Non-inventorial Equipment-Computer < $200


Account : 55211

Effective Date : 2011-07-02

Description : Equip-Computer= > $200 < $1,500

Long Description : Non-inventorial Equipment-Computer $200 < $1,500


Account : 55221

Effective Date : 2011-07-02

Description : Equip-Computer = > $1,500 < $5K

Long Description : Non-inventorial Equipment-Computer = > $1,500 < $5,000


Account : 55300

Effective Date : 1900-01-01

Description : BUDSUM Equip-Non Inventorial

Long Description :


Account : 55301

Effective Date : 2004-07-01

Description : Non-inv Fabricated Costs < $200

Long Description : Non-inventorial Fabricated Costs < $200


Account : 55302

Effective Date : 2004-07-01

Description : Non-inv Ofc Furniture < $200

Long Description : Non-inventorial Furniture < $200


Account : 55303

Effective Date : 2004-07-01

Description : Non-inv Sporting Goods/Eq < $200

Long Description : Non-inventorial sporting goods & equipment < $200


Account : 55304

Effective Date : 2004-07-01

Description : Non-inv Special Coll < $200

Long Description : Non-inventorial Special Collections < $200


Account : 55309

Effective Date : 2004-07-01

Description : Non-inv Equip-Oth Non-Com < $200

Long Description : Non-inventorial Equipment-Other Non-Computer < $200


Account : 55311

Effective Date : 2011-07-02

Description : Fabricated Equip= > $200 < $1,500

Long Description : Non-inventorial Fabricated Costs = > $200 < $1,500


Account : 55312

Effective Date : 2011-07-02

Description : Office Furniture = > $200 < $1,500

Long Description : Non-inventorial Furniture = > $200 < $1,500


Account : 55312

Effective Date : 2009-05-01

Description : Office Furniture = > $200 < $1,500

Long Description : Non-inventorial Furniture = > $200 < $1,500


Account : 55313

Effective Date : 2011-07-02

Description : SportingGoods/Equip= > 200 < 1,500

Long Description : Non-inventorial Sporting Goods and Equipment = > $200 < $1,500


Account : 55314

Effective Date : 2011-07-02

Description : Special Coll= > $200 < $1,500

Long Description : Non-inventorial Special Collections = > $200 < $1,500


Account : 55319

Effective Date : 2011-07-02

Description : Equip-Oth Non-Com= > $200 < $1,500

Long Description : Non-inventorial Equip-Other Non-Computer = > $200 < $1,500


Account : 55321

Effective Date : 2011-07-02

Description : Fabricated Equip = > $1,500 < $5K

Long Description : Non-inventorial Fabricated Costs = > $1,500 < $5,000


Account : 55322

Effective Date : 2011-07-02

Description : Office Furniture = > $1,500 < $5K

Long Description : Non-inventorial Furniture = > $1,500 < $5,000


Account : 55322

Effective Date : 2009-05-01

Description : Office Furniture = > $1,500 < $5K

Long Description : Non-inventorial Furniture = > $1,500 < $5,000.


Account : 55323

Effective Date : 2011-07-02

Description : Sport Goods/Equip= > $1,500 < $5K

Long Description : Non-inventorial Sporting Goods and Equipment = > $1,500 < $5,000


Account : 55324

Effective Date : 2011-07-02

Description : Special Coll = > $1,500 < $5K

Long Description : Non-inventorial Special Collection = > $1,500 < $5,000


Account : 55329

Effective Date : 2011-07-02

Description : Equip-Other = > $1,500 < $5K

Long Description : Equip-Other = > $1,500 < $5,000


Account : 55399

Effective Date : 2004-09-01

Description : Non-inventorial Equipment- Oth

Long Description : Non capitalized Other Equipment < $1,500 or with life < one year


Account : 56000

Effective Date : 2017-04-01

Description : BUDSUM Comp Serv & Software

Long Description :


Account : 56010

Effective Date : 2001-11-07

Description : Computer Hardware Maintenance

Long Description : Computer Hardware Maintenance & Repairs from outside vendors


Account : 56011

Effective Date : 2014-06-01

Description : Recharge - IT/Voice/Data Svcs

Long Description : Recharge - IT/Voice/Data Services, including system development, hardware & other maintenance and repairs. For recharge use only


Account : 56011

Effective Date : 2018-07-01

Description : Recharge-IT/Voice/Data Svcs

Long Description : Recharge-IT/Voice/Data Svcs - for Foundation Use


Account : 56012

Effective Date : 2013-06-01

Description : Cmptng/DP Svcs-Nonrecharge

Long Description : Computing & Data Processing Services from outside vendors.


Account : 56013

Effective Date : 2013-06-01

Description : Tape Storage Services

Long Description : Tape Storage Services from outside vendors


Account : 56020

Effective Date : 1900-01-01

Description : Software Licenses, Purchase

Long Description : Software Licenses, Purchase


Account : 56021

Effective Date : 1900-01-01

Description : Software Licenses, Maintenance

Long Description : Software Licenses, Maintenance


Account : 56022

Effective Date : 2004-07-01

Description : Non-inv Software < $200

Long Description : Purchased software < $200


Account : 56023

Effective Date : 2011-07-02

Description : Software= > $200 < $1,500

Long Description : Software Purchases unit value = > $200 < $1,500


Account : 56024

Effective Date : 2011-07-02

Description : Software = > $1,500 < $5K

Long Description : Software Purchases unit value = > $1,500 < $5,000


Account : 56030

Effective Date : 2014-07-01

Description : Depreciation-Software > 5M

Long Description : Depreciation-Software > 5M-Campus


Account : 56031

Effective Date : 2014-07-01

Description : Depreciation-Software < 5M

Long Description : Depreciation-Software < 5M-Campus


Account : 56100

Effective Date : 1900-01-01

Description : BUDSUM Communications

Long Description :


Account : 56110

Effective Date : 1900-01-01

Description : Mailing Services/Postage

Long Description : Mailing Services & Postage including recharge


Account : 56110

Effective Date : 2005-05-01

Description : Mailing Services/Postage

Long Description :


Account : 56111

Effective Date : 1900-01-01

Description : Express Delivery Services

Long Description : Federal Express, UPS, etc.


Account : 56111

Effective Date : 2005-05-01

Description : Express Delivery Services

Long Description :


Account : 56120

Effective Date : 1900-01-01

Description : Network Installation

Long Description : Network installation, Cory Hall for EECS use only


Account : 56121

Effective Date : 1900-01-01

Description : Network Utilization

Long Description : Network Fees, for CNS use only


Account : 56130

Effective Date : 1900-01-01

Description : Telephone Services

Long Description : Telephone & fax, includes recharge


Account : 56130

Effective Date : 2005-05-01

Description : Telephone Services

Long Description :


Account : 56190

Effective Date : 1900-01-01

Description : Misc Communication Svcs

Long Description : Miscellaneous Communication Services


Account : 56200

Effective Date : 1900-01-01

Description : BUDSUM Maint Contract & Serv

Long Description :


Account : 56210

Effective Date : 1900-01-01

Description : Building Maintenance

Long Description : Building Maintenance for Physical Resources recharge use only


Account : 56220

Effective Date : 1900-01-01

Description : Vehicle Repair

Long Description : Vehicle Repair


Account : 56230

Effective Date : 1900-01-01

Description : Equipment Repair

Long Description : Equipment Repair


Account : 56240

Effective Date : 2001-11-07

Description : Non-inven Cap Project Exp

Long Description : Account for non-inventorial/non-capitalizable capital project exp (in Unexpended Plant funds).


Account : 56290

Effective Date : 2001-11-07

Description : Other Repairs/Maintenance

Long Description : Other Repairs non building, vehicle or equipment and Alterations & Maintenance not capitalized in a/c 54240


Account : 56300

Effective Date : 2003-06-01

Description : BUDSUM Rents & Utilities

Long Description :


Account : 56310

Effective Date : 2014-06-01

Description : Recharge-Facility Rental & Svc

Long Description : Rental of Space/Facilities On-campus - recharge only


Account : 56311

Effective Date : 2001-11-07

Description : Conf/Event Facil Rent-Off-Camp

Long Description : Conference & Event Facility Rental - Off-campus including conferences, special events & workshops


Account : 56312

Effective Date : 1900-01-01

Description : Non-Conf/Facil Rent-Off-Campus

Long Description : Non conference facility rental off site. Cost of renting and maintaining off-campus space as a performance site. Does not apply to room rental for events, workshop rentals, cylinder rentals or hotel room rentals.


Account : 56312

Effective Date : 2009-07-01

Description : Non-Conf/Facility Rental

Long Description :


Account : 56313

Effective Date : 2007-11-01

Description : Internal Rent-Fed Unallowable

Long Description : Rent imposed by central campus on campus departments or programs for space acquired through the campus’ Real Estate Initiatives (not to be used in conjunction with federal funds). This account is established per request from Helen Levay / Carol Sypher at Facilities Services.


Account : 56320

Effective Date : 1900-01-01

Description : Rental of Computer Equipment

Long Description : Rental of Computer Equipment not a capital lease


Account : 56330

Effective Date : 1900-01-01

Description : Rental of Equipment - Other

Long Description : Rental of Other Equipment including photocopy equipment, cylinders, machinery, etc


Account : 56330

Effective Date : 2009-07-01

Description : Rental of Equipment

Long Description :


Account : 56331

Effective Date : 1900-01-01

Description : Rental of Equip - Recharge

Long Description : Rental of Equipment - Recharge


Account : 56340

Effective Date : 1900-01-01

Description : Electricity

Long Description : Electricity


Account : 56341

Effective Date : 1900-01-01

Description : Water & Sewer

Long Description : Water & Sewer


Account : 56342

Effective Date : 1900-01-01

Description : Natural Gas

Long Description : Natural Gas


Account : 56349

Effective Date : 1900-01-01

Description : Other Utility Services

Long Description :


Account : 56350

Effective Date : 2001-12-01

Description : Depre-Buildings & Structures

Long Description : Depreciation-Buildings & Structures-Campus


Account : 56351

Effective Date : 2001-12-01

Description : Depre-General Improvement

Long Description : Depreciation-General Improvement-Campus


Account : 56352

Effective Date : 2001-12-01

Description : Depreciation-Infrastructure

Long Description : Depreciation-Infrastructure Assets-Campus


Account : 56353

Effective Date : 2017-10-01

Description : Depre-Bldg & Structures-SCA

Long Description : Depre-Bldg & Structures-SCA


Account : 56354

Effective Date : 2017-10-01

Description : Depre-Gen Improv-SCA

Long Description : Depreciation-General Improvments - Service Concession Arrangements. Due to GASB 60 - Accounting and Financial Reporting for SCA.


Account : 56398

Effective Date : 2007-12-01

Description : Contra Rent & Utilities

Long Description : Contra Rent & Utilities is for credit entries when internal rent/utility is charged to campus departments or programs and the debit entries are recorded in account 56313-Internal Rent-Fed Unallowable. It is expected that the balances in account 56398 and account 56313 net to zero.


Account : 56399

Effective Date : 1900-01-01

Description : Other Utility Services

Long Description :


Account : 56400

Effective Date : 1900-01-01

Description : BUDSUM Publications & Media

Long Description :


Account : 56410

Effective Date : 1900-01-01

Description : Printing

Long Description : Printing of publications, stationery, etc.


Account : 56411

Effective Date : 1900-01-01

Description : Photocopy

Long Description : Reproduction & Photocopy Charges does not include central duplicating recharge


Account : 56413

Effective Date : 2014-06-01

Description : Recharge-Print/Copy/Publicatio

Long Description : Recharge-Print/Copy/Publication services


Account : 56420

Effective Date : 1900-01-01

Description : Library Materials

Long Description : Non-inventorial Library Materials


Account : 56421

Effective Date : 2014-06-01

Description : Recharge-Book Binding Services

Long Description : Recharge-Book Binding Services


Account : 56422

Effective Date : 2000-07-06

Description : Jrnls/Subscriptns: Fed Chgbl

Long Description : Cost relating to business, technical & professional journals & subscriptions (see a/c 56423 for specific "business" items that are not allowed)


Account : 56423

Effective Date : 2000-07-06

Description : Jrnls/Subscrptns: Fed Unchgbl

Long Description : Cost relating to non technical & non business related expenses. Specifically included in this category are country club, civic orgs, social orgs, and community orgs, journals & subscriptions


Account : 56430

Effective Date : 1900-01-01

Description : Multimedia Service

Long Description : Multimedia Service including educational TV/AV Service


Account : 56440

Effective Date : 2001-12-01

Description : Depre-Library Mtls & Collect

Long Description : Depreciation-Library Materials & Library Collections-Campus


Account : 56500

Effective Date : 1900-01-01

Description : BUDSUM Transportation

Long Description :


Account : 56510

Effective Date : 1900-01-01

Description : Freight

Long Description : Freight - Transportation of Goods etc.


Account : 56520

Effective Date : 1900-01-01

Description : Parking

Long Description : University parking fees excludes parking incurred during travel


Account : 56530

Effective Date : 2013-06-01

Description : Transportation

Long Description : Includes charter service for student field trips.


Account : 56600

Effective Date : 2017-04-01

Description : BUDSUM Other Serv-Non Computer

Long Description :


Account : 56610

Effective Date : 2000-07-06

Description : Advertising: Fed Chargeable

Long Description : Central & departmental advertising for personnel recruitment, procurement of goods or services, disposal of scrap or surplus materials. Advertising for purposes necessary to meet requirements of a sponsored agreement


Account : 56611

Effective Date : 2000-07-06

Description : Advertising - Fed Unchargeable

Long Description : All other central & departmental advertising costs other than items defined in account 56610. Includes promotional items and memorabilia, brochures, t-shirts, etc. These costs are not allowable for federal cost recovery.


Account : 56620

Effective Date : 2013-06-01

Description : Sample Analysis: Chemical

Long Description : Sample Analysis: Chemical


Account : 56621

Effective Date : 2013-06-01

Description : Sample Analysis: Radioactive

Long Description : Sample Analysis: Radioactive


Account : 56622

Effective Date : 2013-06-01

Description : Hazardous Waste Trsfr:Chemical

Long Description : Hazardous Waste Transfer/Disposal: Chemical


Account : 56623

Effective Date : 2013-06-01

Description : Hazardous Waste Trsfr:Biohazar

Long Description : Hazardous Waste Transfer/Disposal: Biohazard


Account : 56624

Effective Date : 2013-06-01

Description : Hazardous Waste Trsfr:Radioact

Long Description : Hazardous Waste Transfer/Disposal: Radioactive


Account : 56625

Effective Date : 2013-06-01

Description : Hazardous Waste Labor: Chemica

Long Description : Hazardous Waste Labor: Chemical


Account : 56626

Effective Date : 2013-06-01

Description : Hazardous Waste Labor: Biohaza

Long Description : Hazardous Waste Labor: Biohazard


Account : 56627

Effective Date : 2013-06-01

Description : Hazardous Waste Labor: Radioac

Long Description : Hazardous Waste Labor: Radioactive


Account : 56629

Effective Date : 2013-06-01

Description : Other Chemical Waste Treatment

Long Description : Other Chemical Waste Treatment & Disposal


Account : 56630

Effective Date : 2013-06-01

Description : Microfiche Services

Long Description : Microfiche Services


Account : 56631

Effective Date : 2013-06-01

Description : Laundry

Long Description : Laundry services


Account : 56632

Effective Date : 2013-06-01

Description : Medical Services

Long Description : Medical Services


Account : 56633

Effective Date : 2013-06-01

Description : Police/Security Services

Long Description : Police/Security Services


Account : 56634

Effective Date : 2017-04-01

Description : OP Common Fund Assessment

Long Description : Assessment from Office of the President to auxiliaries for general administrative support. "Common Fund" refers to the fact that OP credits this "revenue" to a single fund, M-69400. The rate is .20%


Account : 56635

Effective Date : 2017-04-01

Description : Management Fee Assessment

Long Description : Management fee charged to California Energy Commission awards to support the administration of these awards at California Institute of Energy & Environment at UCB. This account should be used by Extramural Funds Accounting only. The assessed fees are not subject to overhead assessment.


Account : 56636

Effective Date : 2013-06-01

Description : Property Mgmt Service Fees

Long Description : Fees for property management services provided by external agencies for Regent-owned property


Account : 56637

Effective Date : 2017-04-01

Description : CSS Assessment

Long Description : Campus Shared Services (CSS) Assessment on Current funds, excluding C&G funds, recharge funds, and research gift funds. The debits to campus departments and the credits to a central Department ID should net zero at campus level.


Account : 56638

Effective Date : 2014-02-01

Description : Cleaning Services

Long Description : Cleaning Services is for cleaning services provided by third party vendors


Account : 56639

Effective Date : 2017-06-02

Description : Miscellaneous Services

Long Description : Miscellaneous Services , including Admin services recharge expenses


Account : 56639

Effective Date : 2005-05-01

Description : Miscellaneous Services

Long Description :


Account : 56640

Effective Date : 2014-06-01

Description : Recharge - Debit Transactions

Long Description : Recharge - Debit Transactions should be used for debt transactions from recharge activities for internal services. The credit side of recharge activity is typically recorded in account 59000 (OC 3900). Corp Accounting (UCOP) required that the debit charges for internal services that used to be coded to OC 7200 should be changed to OC 3905 (Michael Riley's email dated 02/03/2012).


Account : 56700

Effective Date : 2017-04-01

Description : BUDSUM Non-Employee Payments

Long Description :


Account : 56710

Effective Date : 2013-06-01

Description : Payments to Patients or Human

Long Description : Payments to Patients or Human Subjects only for those subject to human subject protocols


Account : 56711

Effective Date : 2013-06-01

Description : Participant Support-Other

Long Description : Participant Support-other Registration fees for meetings, conferences, symposia, or training projects. Payable only to non-UC employees or students. Participants are not subject to human subject protocols. Can include payments made to third parties on behalf of the non UC employee /non UC student participant


Account : 56712

Effective Date : 2013-06-01

Description : Participant Support-Stipends

Long Description : Participant Support-Stipends - includes per diem and subsistence allowances paid to non UC employees. These can include payments made through an intermediary third party who in turn makes the stipend payment to the non UC employee


Account : 56713

Effective Date : 2013-06-01

Description : Participant Support-Materials

Long Description : Participant Support-Materials


Account : 56714

Effective Date : 2013-06-01

Description : Participant Sppt-Travel NonAir

Long Description : Participant Support-Travel Non-airfare


Account : 56715

Effective Date : 2016-01-01

Description : Participant Sppt-TravelAirfare

Long Description : Participant Support-Travel Airfare


Account : 56720

Effective Date : 2013-06-01

Description : Consultant Fees

Long Description : Third party consultant fees, does not include on amounts paid through the payroll


Account : 56720

Effective Date : 2016-07-01

Description : Consultant Fees

Long Description : Consultant Fees


Account : 56721

Effective Date : 2013-06-01

Description : Non-Stdt/Vstng Schlr Stipend

Long Description : Non-Student or Visiting Scholar Stipends - does not include post-docs, these should all be paid through payroll


Account : 56722

Effective Date : 2013-06-01

Description : Sport's Officials Fees

Long Description : Sports Officials Fees


Account : 56723

Effective Date : 2016-01-01

Description : Student Accomodations

Long Description : Housing rental for students


Account : 56724

Effective Date : 1900-01-01

Description : Temporary Labor

Long Description : Temporary labor costs - non payroll


Account : 56724

Effective Date : 2011-02-01

Description : Temporary Labor

Long Description :


Account : 56725

Effective Date : 1900-01-01

Description : Deceased Empl Dpdnt Costs

Long Description : Payments to Dependent of Deceased Employee


Account : 56726

Effective Date : 1900-01-01

Description : Honoraria

Long Description : Honoraria - Other than University employees


Account : 56727

Effective Date : 2013-06-01

Description : Off-Campus Work Study Reimburs

Long Description : Off-Campus Work Study Reimbursement Costs -- Established for use by the Financial Aid Office for reimbursement to off-campus employers of Work Study students. (Costs are reported as Work Study wages on FISAP.)


Account : 56728

Effective Date : 2013-06-01

Description : Counseling Fees

Long Description : Fees paid to outside counselors


Account : 56729

Effective Date : 2016-05-01

Description : Supplier-Provided Services

Long Description : Supplier-Provided Services is used for purchased services from outside (non-UC) entities if there is no more specific existing expense account available.


Account : 56729

Effective Date : 2017-11-01

Description : Supplier-Provided Services

Long Description : Supplier-Provided Services


Account : 56731

Effective Date : 2017-04-01

Description : Post Doc Other Medical Reimbur

Long Description : Post Doc Other Medical Reimbursement -- For reimbursement to non-employee post docs of allowable medical insurance costs from fund source. Set up at the request of EFA. Not eligible for overhead.


Account : 57000

Effective Date : 2017-04-01

Description : BUDSUM Conf-Mtgs-Traing-Events

Long Description :


Account : 57001

Effective Date : 2013-06-01

Description : Employee Development Training

Long Description : Employee Development Training


Account : 57002

Effective Date : 2016-01-01

Description : Meals Provided to Students

Long Description : Meals or light refreshments to students in support of the University's educational programs, such as a) an athletic team, including training-table meals, game-related meals, and occasional meals provided in accordance with the rules of the NCAA; b) the recruitment of student athletes; c) a class, study hall, or other academic-based activity; d) student orientation programs, commencement exercises, and similar activities; and e) a student government meeting, association meeting or other student meeting. These expenses are subject to BUS-79.


Account : 57003

Effective Date : 2004-07-01

Description : Conference/Event Registration

Long Description : Conference & Event Registration Fees


Account : 57003

Effective Date : 2005-05-01

Description : Conference/Event Registration\

Long Description :


Account : 57004

Effective Date : 2005-07-01

Description : Business Meeting -Technical

Long Description : Expenditures for meals or light refreshments and related services (e.g., room rental, equipment rental, and similar expenditures) incurred in connection with meetings, workshops, lectures or conferences held primarily for the dissemination of technical information, e.g. research project related or academic dissemination of information. These expenses are subject to BUS-79.


Account : 57004

Effective Date : 2005-05-01

Description : Food & Bev-Bus Tech Meet/Conf

Long Description :


Account : 57005

Effective Date : 2005-07-01

Description : Business Meeting-Non-Technical

Long Description : Expenditures for meals or light refreshments and related services (e.g., room rental, equipment rental, and similar expenditures) incurred in connection with meetings, workshops, lectures or conferences held primarily for non-technical purposes (not research project related or academic dissemination of information). This account cannot be used with federal funds subject to Federal A-21 regulations governing contracts and grants. These expenses are subject to BUS-79.


Account : 57005

Effective Date : 2005-05-01

Description : Food & Bev-Conf/Meet Non-Tech

Long Description :


Account : 57006

Effective Date : 2005-07-01

Description : Social Activities & Entertainm

Long Description : Expenditures for meals or light refreshments and related services for a) prospective donors, employees, b) Visitors, guests and volunteers and c) Spouse/partner of a University guest or University host. Such activities must support an underlying University business purpose such as promoting goodwill, donor cultivation, etc.


Account : 57006

Effective Date : 2005-05-01

Description : Other Activities/Entertainment

Long Description :


Account : 57007

Effective Date : 2005-07-01

Description : Employee Morale-Building Activ

Long Description : Meals or light refreshments for official employee morale-building activities. Examples of such occasions include a gathering to honor a departing employee who is retiring or who is separating from University employment after at least 5 years of service, employee recognition receptions, annual faculty/staff picnics, and holiday gatherings. These expenses are subject to BUS-79.


Account : 57210

Effective Date : 1900-01-01

Description : BUDSUM Travel Domestic

Long Description :


Account : 57211

Effective Date : 1900-01-01

Description : In-State Travel - Air Fare

Long Description : In-State Travel-Airfare


Account : 57211

Effective Date : 2005-05-01

Description : In State Travel-Air Fare

Long Description :


Account : 57212

Effective Date : 2004-07-01

Description : Out-of-State Travel - Air Fare

Long Description : Out-of-State Travel-Airfare


Account : 57212

Effective Date : 2005-05-01

Description : Out-Of-State Travel-Air Fare

Long Description :


Account : 57213

Effective Date : 2001-11-07

Description : In-State Travel - Non Air Fare

Long Description : In-State Travel-Except Airfare


Account : 57213

Effective Date : 2005-05-01

Description : In-State Travel-Non-Air Fare

Long Description :


Account : 57214

Effective Date : 2004-07-01

Description : Out-of-State Travel - Non-Air

Long Description : Out-of-State Travel-Except Airfare


Account : 57214

Effective Date : 2005-05-01

Description : Out-Of-State Travel-Non-Air Fa

Long Description :


Account : 57215

Effective Date : 1900-01-01

Description : Domestic Travel Fees

Long Description : Travel fees. For use by Travel dept. only


Account : 57215

Effective Date : 2005-05-01

Description : Domestic Travel Fees

Long Description :


Account : 57216

Effective Date : 2004-07-01

Description : Out-of-State Travel Exception

Long Description : Out-of-state (domestic) travel amounts which are exempt from substantiation requirements, i.e., receipts which are typically required for travel costs. These may or may not be reportable on a 1099 to the recipient depending on the total amount for the calendar year. This account should not be used unless authorized by the Travel Department.


Account : 57216

Effective Date : 2005-05-01

Description : Out-Of-State Travel Exception

Long Description :


Account : 57220

Effective Date : 2004-09-01

Description : BUDSUM Travel Foreign

Long Description :


Account : 57221

Effective Date : 2004-07-01

Description : Foreign Travel - Air Fare

Long Description : Foreign Travel-Airfare


Account : 57221

Effective Date : 2005-05-01

Description : Foreign Travel-Air Fare

Long Description :


Account : 57222

Effective Date : 2004-07-01

Description : Foreign Travel - Non-Air Fare

Long Description : Foreign Travel - Except Airfare


Account : 57222

Effective Date : 2005-05-01

Description : Foreign Travel-Non-Air Fare

Long Description :


Account : 57223

Effective Date : 2004-07-01

Description : Foreign Travel Fees

Long Description : Travel fees. For use by Travel Dept. only


Account : 57223

Effective Date : 2005-05-01

Description : Foreign Travel Fees

Long Description :


Account : 57230

Effective Date : 2001-11-07

Description : BUDSUM Travel Other

Long Description :


Account : 57231

Effective Date : 1900-01-01

Description : Travel Fees

Long Description :


Account : 57232

Effective Date : 1900-01-01

Description : Moving Costs

Long Description : Removal Expense and Moving Exp Reimbursement


Account : 57233

Effective Date : 2005-07-01

Description : Travel - Entertainment-Related

Long Description : Travel - Entertainment-Related, University employees on business travel. Hospitality expenses claimed in accordance with the procedures specified in BUS-79. Such expenses should be itemized and submitted with the Travel Expense Voucher.


Account : 57238

Effective Date : 2011-12-01

Description : Travel DB Amex Clearing

Long Description : Travel DB Amex Clearing


Account : 57239

Effective Date : 2019-11-02

Description : Travel DB US Bank Clearing

Long Description : Travel Direct Bill US Bank Clearing account is used to capture transactions from the new travel system that fail BFS edit and/or fail match between the travel system and US Bank. this account should only be used by central Travel/Disbursements.


Account : 57300

Effective Date : 2017-04-01

Description : BUDSUM Miscellaneous Expenses

Long Description :


Account : 57301

Effective Date : 2001-07-01

Description : Write-off of Notes as Uncollec

Long Description :


Account : 57302

Effective Date : 2001-07-01

Description : Loans assigned to Fed Govt

Long Description :


Account : 57303

Effective Date : 2001-07-01

Description : Collectn/Litigation Exp-Loans

Long Description : Collection/Litigation Expense-Loans


Account : 57304

Effective Date : 2001-07-01

Description : Canc of N/R due to Death

Long Description :


Account : 57305

Effective Date : 2001-07-01

Description : Reserve for Bad Debts-Loans

Long Description :


Account : 57306

Effective Date : 2001-07-01

Description : Federal Loans Disbursed

Long Description :


Account : 57307

Effective Date : 2001-07-01

Description : Admin Expense-Loans

Long Description :


Account : 57310

Effective Date : 2003-01-01

Description : General & Empl Liability Insur

Long Description : FOR CENTRAL USE ONLY - General and Employment Practice Insurance Expense


Account : 57311

Effective Date : 2001-11-07

Description : Student Health Insurance

Long Description : Medical Services


Account : 57312

Effective Date : 1900-01-01

Description : Other Insurance

Long Description : Other insurance not covered specific accounts


Account : 57312

Effective Date : 2005-05-01

Description : Other Insurance

Long Description :


Account : 57313

Effective Date : 2002-06-01

Description : Medical Malpractice Insurance

Long Description : To record charges received from OP via financial control


Account : 57314

Effective Date : 2003-01-01

Description : Auto Liability Insurance Exp

Long Description : FOR CENTRAL USE ONLY - Auto liability insurance expense recharged from Fleet Services


Account : 57315

Effective Date : 2011-07-01

Description : GSHIP-Self Insurance

Long Description : Self Insurance-GSHIP is a UC system-wide student health insurance plan for graduate students. Berkeley campus participates in the plan starting fiscal year 2011-12.


Account : 57316

Effective Date : 2011-07-01

Description : USHIP-Self Insurance

Long Description : USHIP - Self Insurance, a system-wide Student Health Insurance Plan for undergraduate students. (Note: the system-wide Student Health Insurance Plan is expanded to include undergraduate student population in fall '11.)


Account : 57317

Effective Date : 2013-08-01

Description : Contra-GSHIP Reimb for Service

Long Description : Contra-GSHIP Reimb for Service


Account : 57318

Effective Date : 2013-08-01

Description : Contra-USHIP Reimb for Service

Long Description : Contra-USHIP Reimb for Service


Account : 57320

Effective Date : 2016-06-01

Description : Cap Lease Int-Computers

Long Description : Capital Lease Interest-Computers


Account : 57321

Effective Date : 2016-06-01

Description : Cap Lease Int-Other Equipment

Long Description : Capital Lease Interest-Other Equipment


Account : 57322

Effective Date : 2017-04-01

Description : Interest on Installment Purcha

Long Description : Installment Purchase Contract Interest


Account : 57323

Effective Date : 2016-01-01

Description : Bank Card Fees/Discounts

Long Description : Bank fees including $6.00 cash advance transaction fee incurred by traveler for University Business. Diners Clud transaction fees


Account : 57323

Effective Date : 2005-05-01

Description : Exp-Bank Fees

Long Description :


Account : 57324

Effective Date : 2016-06-01

Description : Gain/Loss on Foreign Currency

Long Description : Gain or loss on foreign currency exchange, recorded in account 57359-Miscellaneous Expenditures prior to FY 2008-09


Account : 57325

Effective Date : 2012-06-01

Description : Other-Pmt of Interest on Bond

Long Description : Other-Payment of Interest on Bond is for Retirement of Indebtedness funds only, mapped to UCOP TC 2275.


Account : 57326

Effective Date : 2011-06-01

Description : Aux Enter-Pymt of Int on Bonds

Long Description : Retirement of Indebtedness-Auxiliary Enterprises-Payment of Interest on Bonds, mapped to UCOP TC 2215. Note: the account description is in accordance with UCOP's description of TC 2215; however, UCOP's entry for FY 2010-11 that required campus to respond with TC 2215 included non-Auxiliary activities. GA-PA is to communicate with UCOP to pursue a modification to the definition or the use of TC 2215.


Account : 57327

Effective Date : 2011-06-01

Description : Amor Defer Fin Cost-Rev Bonds

Long Description : Amortization of Deferred Financing Cost-Revenue Bonds (UCOP TC 2261)


Account : 57328

Effective Date : 2011-06-01

Description : Payment of Interest to OP

Long Description : Payment of Interest to OP (UCOP TC 2295) is established as an expense account to replace account 34121, as UCOP remapped TC 2295 from "transfers" to "nonoperating expenses-interest expense" in UCOP's mapping of codes for SRECNA, effective FY 2010-11.


Account : 57329

Effective Date : 2016-06-01

Description : Other Interest

Long Description : Other interest charges.


Account : 57330

Effective Date : 1900-01-01

Description : Fines & Penalties

Long Description : Fines, penalties, interest, disallowances, settlements or legal judgements against the University resulting from violations of federal, state, local, or foreign laws and regulations.


Account : 57331

Effective Date : 2016-01-01

Description : Damage/Grievance Awds/Sttlmts

Long Description : Damage and grievance Awards and Settlements


Account : 57332

Effective Date : 1900-01-01

Description : Cost of Other Legal Proceeding

Long Description : Cost of defense and prosecution of criminal and civil proceedings, claims, appeals, and patent infringement.


Account : 57332

Effective Date : 2005-05-01

Description : Cost Of Other Legal Proceeding

Long Description :


Account : 57333

Effective Date : 2011-08-01

Description : UCOP Systemwide Assessment Chg

Long Description : UCOP system-wide assessment charges are collected monthly through recharges of expenses to campus, beginning FY 2011-12. The assessment will include amounts that support systemwide programs located at the Office of the President and at the campus. The campus will permanently budget funding for these systemwide programs located at the campus in fund 69085 locally. The charges may be transferred or recharged on campus (excluding contracts and grants).


Account : 57333

Effective Date : 2005-05-01

Description : Exp-Outside Serv-Legal(Fdn)

Long Description :


Account : 57334

Effective Date : 2012-09-01

Description : Greenhouse Gas Cap-and-Trade

Long Description : Greenhouse Gas Cap-and-Trade expenses (other operating expenses) has been established for recording of those expenses and to map with UCOP's new OC 7190 (email from Doris Wildeman to GA Director on 09/07/2012).


Account : 57335

Effective Date : 2016-01-01

Description : Govt Regulatory Fees

Long Description : Govt Regulatory Fees


Account : 57335

Effective Date : 2016-07-01

Description : Govt Regulatory Fees

Long Description : Govt Regulatory Fees


Account : 57340

Effective Date : 2016-01-01

Description : Medical Coverage Reimbursement

Long Description : Medical Coverage Reimbursement


Account : 57341

Effective Date : 2001-12-01

Description : Depreciation-Intangibles

Long Description : Depreciation-Intangible Assets-Campus


Account : 57342

Effective Date : 2001-12-01

Description : Misc Exp-Contra-Capitalized

Long Description : Elimination of Capitalized Other CF Expenditures


Account : 57346

Effective Date : 2002-06-01

Description : Bad Debt Expense-State Govt

Long Description :


Account : 57347

Effective Date : 2002-06-01

Description : Bad Debt Expense-Federal Govt

Long Description :


Account : 57348

Effective Date : 2002-06-01

Description : Bad Debt Expense-Auxiliary Ent

Long Description :


Account : 57349

Effective Date : 2002-06-01

Description : Bad Debt Expense-Educ Activ

Long Description :


Account : 57350

Effective Date : 2016-05-01

Description : Non-student Appreciation/Award

Long Description : Non-student Appreciation and Recognition Awards, does not include service awards.


Account : 57351

Effective Date : 2005-07-01

Description : Donations & Contributions

Long Description : Cash donation as part of the meal or registration fee to a nonprofit community or charitable fundraising event. University does not permit contributions in connection with any event sponsored by an organization associated either directly or indirectly with a political party, campaign, candidate, or group engaged in an attempt to influence legislation, elections, referenda, or similar activities. These expenses are subject to BUS-79.


Account : 57352

Effective Date : 2000-07-06

Description : Memberships:Fed Chrgbl

Long Description : Cost of the institution's membership in business, technical, and professional organizations and cost of subscriptions to periodicals issued by these organizations which result in membership of the organization


Account : 57353

Effective Date : 2000-07-06

Description : Memberships: Federally Unchrg

Long Description : Cost of membership in any civic or community organizations, county club, social or dining club or organization and the cost of periodicals issued by these organizations which result in membership of the organization


Account : 57354

Effective Date : 2016-01-01

Description : Tournament Registration/Entry

Long Description : Tournament Registration/Entry Fees


Account : 57355

Effective Date : 1900-01-01

Description : Royalties

Long Description : Payments to inventors for royalties on patents


Account : 57356

Effective Date : 2002-06-01

Description : Bad Debt Expenditures-Other

Long Description : Bad Debt Expenditures - for central accounting use only


Account : 57357

Effective Date : 1900-01-01

Description : Revenue-Sharing Expenditures

Long Description : Revenue-Sharing Expenditures - for use by central accounting only


Account : 57358

Effective Date : 2016-01-01

Description : Fund Raising Contra Expense

Long Description : Fund Raising Contra Expense - for certain fund raising-related receipts as contra expenditures only


Account : 57359

Effective Date : 2017-04-01

Description : Miscellaneous Expenditures

Long Description : Miscellaneous Expenditures - not included in other expenditure categories


Account : 57359

Effective Date : 2005-05-01

Description : Miscellaneous Expenditures

Long Description :


Account : 57360

Effective Date : 2017-04-01

Description : Agency Fund Cash Receipts

Long Description : Agency Fund Cash Receipts - used for cash receipts provided by non-UC entities to the university as an advance payment for establishing an agency account or as a reimbursement for agency account activities


Account : 57361

Effective Date : 2017-04-01

Description : Agency AFC Charges

Long Description : Agency fund Administrative Full Costing charges


Account : 57365

Effective Date : 2017-04-01

Description : Indirect Cost-NonCG Funds

Long Description : Indirect Cost-NonCG Funds is used for assessment of Indirect Cost on non-CG funds.


Account : 57366

Effective Date : 2016-07-01

Description : UC Path Assessment fee

Long Description : UC Path Assessment fee ( s/b linked with fund 69080)


Account : 57369

Effective Date : 2006-06-01

Description : Agency Contra Expense

Long Description : Agency Contra Expense - for use by central accounting


Account : 57370

Effective Date : 2013-06-01

Description : Cost of Goods Sold

Long Description : Cost of items such as computer hardware/software/supplies or any other item purchased for resale to third-parties, i.e., students, faculty, staff or other non-campus customers, or campus departments.


Account : 57371

Effective Date : 2016-01-01

Description : On-Site Game Exp (Guarantees

Long Description : On-Site Game Expense (guarantees paid out to other institutions) to be used by Intercollegiate Athletics, formerly recorded as contra-revenue in account 47150-Sls/Svcs of Aux Enter Contra.


Account : 57372

Effective Date : 2016-01-01

Description : BPI Rebates - Contra Expense

Long Description : The Berkeley Procurement Initiative (BPI) Rebates - Contra Expense


Account : 57373

Effective Date : 2017-04-01

Description : Work-Study Admin Assessment

Long Description : Work-Study Administrative Assessment is to be used by the campus Financial Aid and Scholarship Office to charge a percent of on-campus workstudy wages to employers. This account should be used for both the debit and credit side of the entry, so it should net zero by account at campus level.


Account : 57375

Effective Date : 2014-04-01

Description : Unrstr Gifts to Other Instit

Long Description : Unrestricted gifts transferred to other third-party institutions, i.e., not another UC campus.


Account : 57376

Effective Date : 2005-11-01

Description : Post Doc Stipend with Overhead

Long Description : Post Doc Stipend with Overhead


Account : 57377

Effective Date : 2005-11-01

Description : Post Doc Stipend Exempt of OH

Long Description : Post Doc Stipend Exempt of Overhead


Account : 57378

Effective Date : 2007-09-01

Description : Pymt of Int-Tax Exempt CP

Long Description : Payment of Interest-Tax Exempt Commercial Paper (TC 2273)


Account : 57379

Effective Date : 2007-09-01

Description : Pymt of Int-Taxable CP

Long Description : Payment of Interest-Taxable Commercial Paper (TC 2274)


Account : 57380

Effective Date : 2001-10-06

Description : Pymt of Int Cap Lease Aux/SE

Long Description :


Account : 57381

Effective Date : 2001-10-06

Description : Pymt of Int Bank Loans Other

Long Description :


Account : 57382

Effective Date : 2001-10-06

Description : Pymt of Int Cap Lease Other

Long Description :


Account : 57383

Effective Date : 2001-10-06

Description : Pymt of Int State Cap Lease Ot

Long Description :


Account : 57384

Effective Date : 2001-10-06

Description : Pymt of Int St Enrgy Eff Bonds

Long Description :


Account : 57385

Effective Date : 2006-04-01

Description : Contra Interest Exp-SPWB Cap L

Long Description : Contra interest expense - SPWB capital leases (payment of capital interest)


Account : 57386

Effective Date : 2001-10-06

Description : Debt Extinguishment Cost

Long Description :


Account : 57387

Effective Date : 2001-12-01

Description : Interest Exp-Contra-Capitalizd

Long Description : Contra Interest Expense (Payment of Capitalized Interest)


Account : 57388

Effective Date : 2003-06-01

Description : Amortization of Deferred Costs

Long Description : Amortization of Deferred Costs of Issuance (TC2263)


Account : 57389

Effective Date : 2004-06-01

Description : Amort of Premium-Revenue Bond

Long Description : Amortization of Premium-Revenue Bond


Account : 57390

Effective Date : 2017-04-01

Description : Fiscal Close Clearing

Long Description : Fiscal Close Clearing - for use by Central accounting


Account : 57399

Effective Date : 2017-04-01

Description : Expenditure Clearing Other

Long Description : Expenditure Clearing Other - for use by central accounting


Account : 57400

Effective Date : 1900-01-01

Description : BUDSUM Pymts Students/Stud Aid

Long Description :


Account : 57410

Effective Date : 1900-01-01

Description : U/G Scholarships-Stipends

Long Description : Awards administered by the Financial Aid office as payments to undergraduate students. Awards are made on the basis of academic excellence, exceptional promise and/or financial need


Account : 57411

Effective Date : 1900-01-01

Description : U/G Grants-in-Aid-Stipends

Long Description : Awards administered by the Financial Aid Office as payments to undergraduates. Awards are based primarily on financial need rather than scholastic requirement.


Account : 57412

Effective Date : 1900-01-01

Description : U/G Misc Payments-Stipends

Long Description : Awards administered by a department as payments to undergraduates.


Account : 57413

Effective Date : 1900-01-01

Description : Grad Fellowships-Stipends

Long Description : Fellowships include grants-in-aid & trainee stipends to graduate students. Awards administered by the Graduate Division as payments to graduate students as a mark of honor, based primarily on scholarship & promise of o/s academic or prof. contribution


Account : 57414

Effective Date : 1900-01-01

Description : Grad Grants-in-Aid-Stipends

Long Description : Awards administered by the Graduate Division or the Financial Aid Office as payments to graduate students. Awards are based primarily on financial need rather than scholastic requirement


Account : 57415

Effective Date : 1900-01-01

Description : Grad Misc Payments-Stipends

Long Description : Awards administered by a department as payments to graduate students


Account : 57420

Effective Date : 1900-01-01

Description : U/G Scholarships-Tuition/Fees

Long Description : Awards administered by Financial Aid & restricted to the payments of tuition/fees for undergraduate students. Awards are made on the basis of academic excellence, exceptional promise, and/or financial need


Account : 57421

Effective Date : 1900-01-01

Description : U/G Grants-Tuition/Fees

Long Description : Awards administered by the Financial Aid Office and restricted to the payment of tuition/fees for undergraduate students. Awards are based primarily on financial need rather than scholastic requirement


Account : 57422

Effective Date : 1900-01-01

Description : U/G Misc Payments-Tuition/Fees

Long Description : Awards administered by a department and restricted to payment of tuition/fees for under-graduate students


Account : 57423

Effective Date : 1900-01-01

Description : Grad Fellowships-Tuition/Fees

Long Description : Awards administered by Graduate Division and restricted to the payments of tuition/fees for graduate students. Awards are made on the basis of academic excellence, exceptional promise, and/or financial need.


Account : 57424

Effective Date : 1900-01-01

Description : Grad Grants-in-Aid-Tuition/Fee

Long Description : Awards administered by the Graduate Division or Financial Aid Office and restricted to the payment of tuition/fees for graduate students. Awards are based primarily on financial need rather than scholastic requirement.


Account : 57425

Effective Date : 1900-01-01

Description : Grad Misc Payment-Tuition/Fees

Long Description : Awards administered by a department and restricted to payment of tuition/fees for graduate students.


Account : 57430

Effective Date : 1900-01-01

Description : Grad Fellowships-Travel

Long Description : Awards for payment of travel for graduate students as mark of honor, based primarily on scholarship and promise of outstanding academic or professional contribution.


Account : 57431

Effective Date : 1900-01-01

Description : Grad Grants-in-Aid-Travel

Long Description : Awards for payment of travel for graduate students, based primarily upon need rather than scholastic requirement


Account : 57440

Effective Date : 1900-01-01

Description : U/G Scholarships-General

Long Description : Awards administered by the Financial Aid Office for undergraduate students on the basis of academic excellence, exceptional promise, and/or financial need.


Account : 57441

Effective Date : 1900-01-01

Description : U/G Grants-General

Long Description : Awards administered by the Financial Aid Office for undergraduate students. Awards are based primarily on financial need rather than scholastic requirement.


Account : 57442

Effective Date : 1900-01-01

Description : U/G Misc Payments-General

Long Description : Awards administered by departments for undergraduate students.


Account : 57443

Effective Date : 1900-01-01

Description : Grad Fellowships-General

Long Description : Awards administered by the Graduate Division for graduate students as mark of honor, based primarily on scholarship and promise of outstanding academic or professional contribution.


Account : 57444

Effective Date : 1900-01-01

Description : Grad Grants-in-Aid-General

Long Description : Awards administered by the Graduate Division or the Financial Aid Office for graduate students. Awards are based primarily on need rather than scholastic requirement.


Account : 57445

Effective Date : 1900-01-01

Description : Grad Misc Payments-General

Long Description : Awards administered by departments for graduate students.


Account : 57450

Effective Date : 2016-05-01

Description : Student Appreciation/Awards

Long Description : Also see account 57350 Non-student Appreciation/Awards


Account : 57455

Effective Date : 2016-01-01

Description : Research Training Awards

Long Description : Student research training awards (classified as Instruction function/program code 40). Includes sponsored research activities "involving the training of individuals in research techniques (commonly called research training) where such activities utilize the same facilities as other research and development activities...." (OMB Circular A021), travel research/research abroad, and Research Experience for Undergraduates.


Account : 57456

Effective Date : 2017-04-01

Description : Pymts to Indiv on Filing Fee

Long Description : Payments to Individuals on Filing Fee Status. Graduate "students" on filing fee status are not registered and enrolled and, therefore, are not students. Payments or awards to them are therefore not student financial aid. (Additinal note: These former students have completed all requirements for the degree except for filing the master's thesis or doctoral dissertation or taking the final comprehensive examination for the master's degree or the Final Examination for the doctorate.)


Account : 57490

Effective Date : 2003-06-01

Description : Scholarship Allowance Contra

Long Description : Scholarship Allowance Contra Expense (Credit) -- contra-expense account associated with the reclassification of student financial aid for tuition and fees that is classified as a contra-revenue pursuant to OP's IRM 151


Account : 57510

Effective Date : 2005-04-01

Description : Impr Orig Cost-Real Estate

Long Description : Impairment of Capital Assets-Orig Cost - Real Estate


Account : 57511

Effective Date : 2005-04-01

Description : Impr Orig Cost-Bldg & Struct

Long Description : Impairment of Capital Assets-Orig Cost - Buillding & Structure


Account : 57512

Effective Date : 2005-04-01

Description : Impr Orig Cost-Fixed Equip

Long Description : Impairment of Capital Assets-Orig Cost - Fixed Equipment


Account : 57513

Effective Date : 2005-04-01

Description : Impr Orig Cost-Gen Imprvmts

Long Description : Impairment of Capital Assets-Orig Cost - General Imprvmts


Account : 57514

Effective Date : 2005-04-01

Description : Impr Orig Cost-Software > 10M

Long Description : Impairment of Capital Assets-Orig Cost - Software > 10M


Account : 57515

Effective Date : 2005-04-01

Description : Impr Orig Cost-Software < 10M

Long Description : Impairment of Capital Assets-Orig Cost - Software < 10M


Account : 57516

Effective Date : 2005-04-01

Description : Impr Orig Cost Equipment

Long Description : Impairment of Capital Assets-Orig Cost - Equipment


Account : 57517

Effective Date : 2005-04-01

Description : Impr Orig Cost-Intangible Asse

Long Description : Impairment of Capital Assets-Orig Cost - Intangible Assets


Account : 57518

Effective Date : 2005-04-01

Description : Impr Orig Cost-Infrastructure

Long Description : Impairment of Capital Assets-Orig Cost - Infrastructure Assets


Account : 57519

Effective Date : 2005-04-01

Description : Impr Orig Cst-Spc Cllct-ExcLib

Long Description : Impairment of Capital Assets-Orig Cost - Special Collection - Excluding Library


Account : 57520

Effective Date : 2008-08-01

Description : Impr Orig Cst-Lib Mtrls & Cllc

Long Description : Impairment of Capital Assets-Original Cost-Library Materials & Collections-Campus


Account : 57521

Effective Date : 2009-04-01

Description : Impr Orig Cst-Lib Rare Books

Long Description : Impairment of Capital Assets-Original Cost-Library Rare Books & Rare Book Collections; TC 2467


Account : 57530

Effective Date : 2005-04-01

Description : Impr Accum Depn- Bldg & Struct

Long Description : Impairment of Capital Assets-Accumulated Depreciation - Building & Structure


Account : 57531

Effective Date : 2005-04-01

Description : Impr Accum Depn-Gen Imprvmts

Long Description : Impairment of Capital Assets-Accumulated Depreciation - General Improvements


Account : 57532

Effective Date : 2005-04-01

Description : Impr Accum Depn-Software > 10M

Long Description : Impairment of Capital Assets-Accumulated Depreciation - Software > 10M


Account : 57533

Effective Date : 2005-04-01

Description : Impr Accum Depn-Software < 10M

Long Description : Impairment of Capital Assets-Accumulated Depreciation - Software < 10M


Account : 57534

Effective Date : 2005-04-01

Description : Impr Accum Depn - Equipment

Long Description : Impairment of Capital Assets-Accumulated Depreciation - Equipment


Account : 57535

Effective Date : 2005-04-01

Description : Impr Accum Depn-Intngbl Assets

Long Description : Impairment of Capital Assets-Accumulated Depreciation - Intangible Assets


Account : 57536

Effective Date : 2005-04-01

Description : Impr Accum Depn-Infrastructure

Long Description : Impairment of Capital Assets-Accumulated Depreciation - Infrastructure Assets


Account : 57550

Effective Date : 2005-04-01

Description : Opr Imp Loss to Sp/Ex Imp Loss

Long Description : Operating Impairment Loss to Special or Extraordinary Impairment Loss


Account : 57560

Effective Date : 2005-04-01

Description : Other Losses, Non-capital Asst

Long Description : Other losses, other than capital assets


Account : 57561

Effective Date : 2005-04-01

Description : Insur Recov, CY Non-cap Assets

Long Description : Insurance recoveries, current year other than capital assets


Account : 57570

Effective Date : 2009-03-01

Description : Pollution Remediation Cost

Long Description : Pollution Remediation Cost (GASB 49, Object 7170)


Account : 57571

Effective Date : 2009-03-01

Description : Pollution Remedi Rcvry-CY Cost

Long Description : Pollution Remediation Cost Recovery-Current Year Cost (GASB 49, Object 7175)


Account : 57580

Effective Date : 2009-03-01

Description : Special Pollution Remedi Cost

Long Description : Special Pollution Remediation Cost (GASB 49, Object 7181, to be activated when the account is needed)


Account : 57581

Effective Date : 2009-03-01

Description : Extraord Pollution Remedi Cost

Long Description : Extraordinary Pollution Remediation Cost (GASB 49, Object 7182, to be activated when the account is needed)


Account : 57582

Effective Date : 2009-03-01

Description : Spcl Pollution Reme Rcvry-CY C

Long Description : Special Pollution Remediation Recovery-Current Year Cost (GASB 49, Object 7183, to be activated when the account is needed)


Account : 57583

Effective Date : 2009-03-01

Description : Extra Pollution Reme Rcvry-CYC

Long Description : Extraordinary Pollution Remediation Recovery-Current Year Cost (GASB 49, Object 7184, to be activated when the account is needed)


Account : 57710

Effective Date : 2017-04-01

Description : Clear Deficits-Rchg, Oth Curre

Long Description : Year End Expenditure Clearing for Year End Deficit Clearing Processing Active only during Deficit Clearing Process. This account is used for Recharge and Other Current Funds. It is not used for C&G funds.


Account : 57720

Effective Date : 2020-08-01

Description : Deficit Clearing - C & G

Long Description : Deficit Policy Clearing Account - Contract & Grants; For Monthly deficit clearing on Closed C&G Funds; and Year-end clearing on Open C&G Funds in deficit without Waivers/Business Plans in place.


Account : 57780

Effective Date : 2010-06-01

Description : Nonoper Misc. Deductions-SPWB

Long Description : Nonoperating Miscellaneous Deductions–SPWB, such as underwriter’s discount for the bonds issued (responding to OP TC 2993).


Account : 57781

Effective Date : 2014-05-01

Description : Pymt of Int 1-Tm Pmt St Cap Le

Long Description : Payment of Interest Other-One Time Payment - State Cap Leases


Account : 57800

Effective Date : 2017-04-01

Description : BUDSUM C&G Sub Awards

Long Description :


Account : 57810

Effective Date : 1900-01-01

Description : Cum Exp > $25k per Subaward

Long Description : Cumulative expenditures > $25k on Subawards with parties outside the University (incl LBL & LLL)


Account : 57811

Effective Date : 2009-04-01

Description : Cum Exp < $25k Per Subaward

Long Description : Cumulative Expenditures = or < $25k on Subawards with parties outside the University (incl LBL & LLL) 7270 = First $25K of subaward, so that in conjunction with obj code 7300 for subawards, one can calculate the full population of expense. Note that the first $25K is subject to application of F&A costs, while the amount above $25K is not.


Account : 57819

Effective Date : 2011-10-01

Description : Genomic Arrays > $75K Per BdgYr

Long Description : Genomic Arrays > $75K Per Budget Year, should be excluded from F&A cost


Account : 57820

Effective Date : 2017-04-01

Description : C&G Intercampus Exp-UCSF

Long Description : C&G Intercampus Exp-UCSF


Account : 57821

Effective Date : 2017-04-01

Description : C&G Intercampus Cont-Exp-UCSF

Long Description : C&G Intercampus Contra-Exp-UCSF


Account : 57830

Effective Date : 2017-04-01

Description : C&G Intercampus Exp-UCD

Long Description : C&G Intercampus Exp-UCD


Account : 57831

Effective Date : 2017-04-01

Description : C&G Intercampus Cont-Exp UCD

Long Description : C&G Intercampus Contra-Exp-UCD


Account : 57840

Effective Date : 2017-04-01

Description : C&G Intercampus Exp-UCLA

Long Description : C&G Intercampus Exp-UCLA


Account : 57841

Effective Date : 2017-04-01

Description : C&G Intercampus Cont-Exp-UCLA

Long Description : C&G Intercampus Contra-Exp-UCLA


Account : 57850

Effective Date : 2017-04-01

Description : C&G Intercampus Exp-UCR

Long Description : C&G Intercampus Exp-UCR


Account : 57851

Effective Date : 2017-04-01

Description : C&G Intercampus Cont-Exp-UCR

Long Description : C&G Intercampus Contra-Exp-UCR


Account : 57860

Effective Date : 2017-04-01

Description : C&G Intercampus Exp-UCSD

Long Description : C&G Intercampus Exp-UCSD


Account : 57861

Effective Date : 2017-04-01

Description : C&G Intercampus Cont-Exp-UCSD

Long Description : C&G Intercampus Contra-Exp-UCSD


Account : 57870

Effective Date : 2017-04-01

Description : C&G Intercampus Exp-UCSC

Long Description : C&G Intercampus Exp-UCSC


Account : 57871

Effective Date : 2017-04-01

Description : C&G Intercampus Cont-Exp-UCSC

Long Description : C&G Intercampus Contra-Exp-UCSC


Account : 57880

Effective Date : 2017-04-01

Description : C&G Intercampus Exp-UCSB

Long Description : C&G Intercampus Exp-UCSB


Account : 57881

Effective Date : 2017-04-01

Description : C&G Intercampus Cont-Exp-UCSB

Long Description : C&G Intercampus Contra-Exp-UCSB


Account : 57890

Effective Date : 2017-04-01

Description : C&G Intercampus Exp-UCI

Long Description : C&G Intercampus Exp-UCI


Account : 57891

Effective Date : 2017-04-01

Description : C&G Intercampus Cont-Exp-UCI

Long Description : C&G Intercampus Contra-Exp-UCI


Account : 57895

Effective Date : 2017-04-01

Description : C&G Intercampus Exp-UCMerced

Long Description : C&G Intercampus Exp- UC Merced


Account : 57896

Effective Date : 2017-04-01

Description : C&G Intercampus Cont-Exp-UCMer

Long Description : C&G Intercampus Contra-Exp-UC Merced


Account : 57900

Effective Date : 1900-01-01

Description : BUDSUM Indirect Cost Recovery

Long Description :


Account : 57901

Effective Date : 2015-09-01

Description : C&G Sponsor Dir Cost - Lab Fee

Long Description : C&G Sponsor Dir Cost - Lab Fee is for specific C&G awards where the sponsor wants to see the Lab Fee as a direct cost on a ledger report, but the lab fee charge is resulted from a sponsor agreed % and should reported as indirect cost.


Account : 57910

Effective Date : 2016-01-01

Description : Indirect Cost Recovery-Federal

Long Description : Indirect Cost Recovery-Federal Grant - central accounting only


Account : 57920

Effective Date : 2016-01-01

Description : Indirect Cost Recv-Fed Contrac

Long Description : Indirect Cost Recovery-Federal Contract - central accounting only


Account : 57940

Effective Date : 2016-01-01

Description : Indirect Cost Recovery-State

Long Description : Indirect Cost Recovery-State Contract/Grant - central accounting only


Account : 57950

Effective Date : 2016-01-01

Description : Indirect Cost Recovery-Local

Long Description : Indirect Cost Recovery-Local Contract/Grant - central accounting only


Account : 57960

Effective Date : 2016-01-01

Description : Indirect Cost Recovery-Private

Long Description : Indirect Cost Recovery-Private Contract/Grant - central accounting only


Account : 57990

Effective Date : 1901-01-01

Description : Indirect Cost Recovery-C&G

Long Description : Indirect Cost Recovery-C&G is to function like a consolidated indirect cost recovery account for all C&G funds upon implementation of PS Grants Suite, effective 04/01/2014.


Account : 57998

Effective Date : 1900-01-01

Description : Indirect Cost Recovery-Contra

Long Description : Indirect Cost Recovery-Contra Exp - central accounting only


Account : 57999

Effective Date : 1900-01-01

Description : Indirect Cost Recovery-Prior Y

Long Description : Indirect Cost Recovery-Prior Year - central accounting only


Account : 58000

Effective Date : 2017-04-01

Description : BUDSUM Unallocated

Long Description :


Account : 58001

Effective Date : 2017-04-01

Description : BUDSUM Unallocated

Long Description : Unallocated Cost


Account : 58010

Effective Date : 2017-04-01

Description : BUDSUM Direct Cost

Long Description : Direct Cost


Account : 58011

Effective Date : 1901-01-01

Description : BUDSUM Indirect Cost

Long Description : Indirect Cost


Account : 58012

Effective Date : 2016-11-01

Description : BUDSUM Salaries/Wages-Academic

Long Description : Salaries and Wages - Academic


Account : 58013

Effective Date : 2016-05-01

Description : BUDSUM Sub-Recipient < =25K

Long Description : Sub-Recipient < =25K


Account : 58014

Effective Date : 1901-01-01

Description : BUDSUM Sub-Recipient > 25K

Long Description : Sub-Recipient > 25K


Account : 58015

Effective Date : 1901-01-01

Description : BUDSUM Animal

Long Description : Animal


Account : 58016

Effective Date : 2016-05-01

Description : BUDSUM Participant Support

Long Description : Participant Support


Account : 58017

Effective Date : 2016-05-01

Description : BUDSUM Tuition

Long Description : Tuition


Account : 58018

Effective Date : 2017-04-01

Description : BUDSUM Other Direct Expenses

Long Description : Other Expenses


Account : 58019

Effective Date : 1901-01-01

Description : BUDSUM Salaries/Wages-Staff

Long Description : Salaries and Wages - Staff


Account : 58020

Effective Date : 1901-01-01

Description : BUDSUM Salaries-Staff Limited

Long Description : BUDSUM Salaries-Staff Limited


Account : 58021

Effective Date : 1901-01-01

Description : BUDSUM Entertainment

Long Description : BUDSUM Entertainment


Account : 58022

Effective Date : 1901-01-01

Description : BUDSUM Participant Sup-Stipend

Long Description : BUDSUM Participant Sup-Stipend


Account : 58023

Effective Date : 1901-01-01

Description : BUDSUM Participant Sup Travel

Long Description : BUDSUM Participant Sup Travel


Account : 58024

Effective Date : 1901-01-01

Description : BUDSUM Participant Sup Subsist

Long Description : BUDSUM Participant Sup Subsist


Account : 58025

Effective Date : 1901-01-01

Description : BUDSUM Participant Sup Other

Long Description : BUDSUM Participant Sup Other


Account : 58026

Effective Date : 1901-01-01

Description : BUDSUM Sal-Staff Exempt CBR

Long Description : BUDSUM Sal-Staff Exempt CBR


Account : 58027

Effective Date : 2017-04-01

Description : BUDSUM 3rd Party Cost Share Ex

Long Description : BUDSUM 3rd Party Cost Share Ex


Account : 58028

Effective Date : 1901-01-01

Description : BUDSUM Capital Assets

Long Description : BUDSUM Capital Assets


Account : 58029

Effective Date : 1901-01-01

Description : BUDSUM Recharge

Long Description : BUDSUM Recharge


Account : 58030

Effective Date : 2016-01-01

Description : BUDSUM Consulting Fees

Long Description : BUDSUM Consulting Fees


Account : 58100

Effective Date : 2017-04-01

Description : BUDSUM Reappropriated Balances

Long Description :


Account : 58200

Effective Date : 2017-04-01

Description : BUDSUM Fund Advance Unalloc

Long Description : UNALLOCATED APPROPRIATION FOR CONTRACT AND GRANT FUND ADVANCE AUTHORIZED BY THE SPONSORED PROJECT OFFICE


Account : 59000

Effective Date : 1900-01-01

Description : BUDSUM Recharge Income

Long Description : Credit for recharges to other customer depts.


Account : 59010

Effective Date : 2012-04-01

Description : Recharge-Systemwide Assessment

Long Description : Recharge-Systemwide Assessment, mapped to UCOP OC 3981, is for recharge credits when campuses recharge departmental funds to re-coop the Systemwide Assessment from UCOP, and it should be coded with Sub Account 9, per Denise Ledesma at UCOP Budget and Capital Resoruces (email dated 04/18/2012).


Account : 59810

Effective Date : 2005-05-01

Description : Disb Uc (Income)

Long Description :


Account : 59811

Effective Date : 2005-05-01

Description : Disb - Gift Fee (Income)

Long Description :


Account : 59812

Effective Date : 2005-05-01

Description : Disb - Uc (Principal)

Long Description :


Account : 59813

Effective Date : 2005-05-01

Description : Matured Trusts

Long Description :


Account : 59814

Effective Date : 2005-05-01

Description : Disb - Other ( Principal )

Long Description :


Account : 59815

Effective Date : 2005-05-01

Description : Credit Card Exp. - (Principal)

Long Description :


Account : 59816

Effective Date : 2016-07-01

Description : Philanthropic Allocation

Long Description :


Account : 59820

Effective Date : 2015-02-01

Description : Disb to Non-UC Entities (Incom

Long Description : Disb to Non-UC Entities (Incom


Account : 59822

Effective Date : 2015-02-01

Description : Disb to Non-UC Entities (Princ

Long Description : Disb to Non-UC Entities (Princ


Account : 59990

Effective Date : 2002-07-01

Description : Staff Merit Provision

Long Description : Staff Merit Provision


Account : 59991

Effective Date : 2002-07-01

Description : Staff Range Provision

Long Description : Staff Range Provision


Account : 59992

Effective Date : 2002-07-01

Description : Staff Up/Downgrading Provision

Long Description : Staff Upgrading/Downgrading Provision


Account : 59993

Effective Date : 2002-07-01

Description : Staff Reclass Provision

Long Description : Staff Reclassification Provision


Account : 59994

Effective Date : 2002-07-01

Description : Staff Equity Provision

Long Description : Staff Equity Provision


Account : 59998

Effective Date : 2006-07-01

Description : Provision-Staff Recog Award

Long Description : Budget Provision for Staff Recognition Awards


Account : 60005

Effective Date : 1900-01-01

Description : Academic Merits & Promotions

Long Description :


Account : 60010

Effective Date : 1900-01-01

Description : Acad Upgrading & Downgrading

Long Description :


Account : 60020

Effective Date : 1900-01-01

Description : Academic Range Adjustments

Long Description :


Account : 60025

Effective Date : 2007-10-01

Description : Academic Parity/Mkt Rate Adj

Long Description :


Account : 60030

Effective Date : 2002-06-01

Description : Acad Upgrading Early Retiremen

Long Description : Academic Upgrading Early Retirement - Central Campus Provision Account


Account : 60045

Effective Date : 1900-01-01

Description : Relinquished Faculty Positions

Long Description :


Account : 60050

Effective Date : 1900-01-01

Description : Downgrading Residual

Long Description :


Account : 60060

Effective Date : 2002-08-01

Description : Graduate Std Instruct Position

Long Description :


Account : 60070

Effective Date : 2008-01-01

Description : EVCP TAS Provision

Long Description :


Account : 60075

Effective Date : 1900-01-01

Description : Non-Instructional Academic Pos

Long Description :


Account : 60110

Effective Date : 1900-01-01

Description : Staff Merits

Long Description :


Account : 60120

Effective Date : 1900-01-01

Description : Staff Range Adjustments

Long Description :


Account : 60130

Effective Date : 1900-01-01

Description : Staff Six-Month/Trainee Incr

Long Description :


Account : 60140

Effective Date : 1900-01-01

Description : Staff Upgrading & Downgrading

Long Description :


Account : 60150

Effective Date : 1900-01-01

Description : Staff Reclassifications

Long Description :


Account : 60160

Effective Date : 1900-01-01

Description : Staff Equity Adjustments

Long Description :


Account : 60170

Effective Date : 1900-01-01

Description : Other Staff Salary Adjustmts

Long Description :


Account : 60210

Effective Date : 1900-01-02

Description : Employee Benefits

Long Description :


Account : 60230

Effective Date : 1900-01-01

Description : Partial-Full Grad Std Fee Rems

Long Description :


Account : 60305

Effective Date : 1900-01-01

Description : Budget Reductions

Long Description :


Account : 60310

Effective Date : 1900-01-01

Description : Budget Reductions-Offset

Long Description :


Account : 60315

Effective Date : 1900-01-01

Description : Budgetary Savings

Long Description :


Account : 60320

Effective Date : 1900-01-01

Description : Campus Long-term Debt

Long Description :


Account : 60325

Effective Date : 1900-01-01

Description : Chancellor's Bridge Initiative

Long Description :


Account : 60330

Effective Date : 2005-07-01

Description : Funds Conservation Offset

Long Description :


Account : 60335

Effective Date : 1900-01-01

Description : Non-Salary Inflat Adj/Price In

Long Description :


Account : 60340

Effective Date : 1900-01-01

Description : Prior Year Balances

Long Description :


Account : 60345

Effective Date : 1900-01-01

Description : Increased Enroll-Camp Overhead

Long Description :


Account : 60350

Effective Date : 1900-01-01

Description : Staff Training Reserve

Long Description :


Account : 60355

Effective Date : 1900-01-01

Description : Student Services Reserve

Long Description :


Account : 60360

Effective Date : 1900-01-01

Description : Undesig Purpose Reserves

Long Description :


Account : 60365

Effective Date : 1900-01-01

Description : Other Designated Purpose Resv

Long Description :


Account : 60370

Effective Date : 1900-01-01

Description : Unrestricted Miscl Income

Long Description :


Account : 60375

Effective Date : 1900-01-01

Description : VCAC Reserves

Long Description :


Account : 60380

Effective Date : 1900-01-01

Description : Faculty Research Grants

Long Description :


Account : 60410

Effective Date : 1900-01-01

Description : Faculty Recruitment Reserve

Long Description :


Account : 60415

Effective Date : 1900-01-01

Description : Instruc Equipment Replacement

Long Description :


Account : 60420

Effective Date : 1900-01-01

Description : Increased Enroll-Dept Support

Long Description :


Account : 60510

Effective Date : 1900-01-01

Description : Restricted Endowment Inc

Long Description :


Account : 60515

Effective Date : 1900-01-01

Description : Unrestricted Endowment Inc

Long Description :


Account : 60520

Effective Date : 1900-01-01

Description : Unrestricted Gifts

Long Description :


Account : 60525

Effective Date : 1900-01-01

Description : Restricted Gifts

Long Description :


Account : 60605

Effective Date : 2017-04-01

Description : 3rd Party Cost Share-Prov

Long Description : 3rd Party Cost Share-Provisions: for use by CGA group to capture cost share amounts for use in the Projects Resource module. For use in ACTUALS ledger. This account should remain zero balance at account level and should be monitored by CGA.


Account : 60900

Effective Date : 2016-05-01

Description : Staffing List Value - Academic

Long Description : Staffing List Value - Academic is for Central Budget Office use only. Reflects the value of the UCOP staffing list for the purpose of balancing the UCOP PermBudg and Staffing Lists.


Account : 60910

Effective Date : 2016-05-01

Description : Staffing List Value - Staff

Long Description : Staffing List Value - Staff is for Central Budget Office use only. Reflects the value of the UCOP staffing list for the purpose of balancing the UCOP PermBudg and Staffing Lists.


Account : 60980

Effective Date : 2016-05-01

Description : Staffing List Value - Contra

Long Description : Staffing List Value - Contra is for Central Budget Office use only. Reflects the value of the UCOP staffing list for the purpose of balancing the UCOP PermBudg and Staffing Lists.


Account : 71110

Effective Date : 2017-04-01

Description : General Allocation

Long Description : Baseline allocation of annual support from the Chancellor/EVCP. (Formerly, the permbudg of central funds.) For use by CBO only.


Account : 71210

Effective Date : 2017-04-01

Description : Block Grant

Long Description : Block Grants from Chancellor/EVCP. For use by CBO only.


Account : 71220

Effective Date : 2017-04-01

Description : Temporary Academic Support

Long Description : Temporary Academic Support (TAS) from Chancellor/EVCP. For use by CBO only.


Account : 71230

Effective Date : 2017-04-01

Description : Faculty Start-up

Long Description : Faculty Start-up support from Chancellor/EVCP. For use by CBO only.


Account : 71240

Effective Date : 2017-04-01

Description : Faculty Retention

Long Description : Faculty retention support from Chancellor/EVCP. For use by CBO only.


Account : 71290

Effective Date : 2017-04-01

Description : OP Allocations

Long Description : Allocations/cuts as received by OP. For use by CBO only.


Account : 71295

Effective Date : 2017-04-01

Description : Other Central Commitments

Long Description : All other commitments from Chancellor/EVCP. For use by CBO only.


Account : 71302

Effective Date : 2017-04-01

Description : Salary Support

Long Description : Support from the center for broad wage-related actions such as general merit/range increases (may be staff and/or academic). For use by CBO only.


Account : 71304

Effective Date : 2017-04-01

Description : Benefits Support

Long Description : Support from the ctr for gen benefits increases (may be staff and/or academic). For use by CBO only.


Account : 71312

Effective Date : 2017-04-01

Description : Faculty Prov/Up/Down

Long Description : Corresponds to individual PRT actions on faculty positions. For use by CBO only.


Account : 71314

Effective Date : 2017-04-01

Description : Faculty Merits/Promotions

Long Description : Corresponds to individual PRT actions on faculty positions. For use by CBO only.


Account : 71320

Effective Date : 2017-04-01

Description : Non-Fac Acad. Up/Down

Long Description : Corresponds to individual PRT actions on budgeted, non-faculty academic pos. For use by CBO only.


Account : 71322

Effective Date : 2017-04-01

Description : Non-Fac Acad. Merits/Promos

Long Description : Corresponds to individual PRT actions on budgeted, non-faculty academic pos. For use by CBO only.


Account : 71410

Effective Date : 2017-04-01

Description : Central Assessments

Long Description : Transfers to the center for various taxes/assessments/other, including productivity suite funding. For use by CBO only.


Account : 71420

Effective Date : 2017-04-01

Description : Withdrawals/Returns

Long Description : Transfers to the center for temporary resource withdrawals. For use by CBO only.


Account : 71600

Effective Date : 2017-04-01

Description : Fund Exchanges

Long Description : Even-dollar exchanges in different fund numbers between the center and a unit. For use by CBO only.


Account : 71650

Effective Date : 2017-04-01

Description : Deficit clearing - Other

Long Description : Automated central process related to final steps of deficit clearing. For use by CBO only.


Account : 72110

Effective Date : 2017-04-01

Description : Inter-Location Xfr (Rev)

Long Description : Inter-location transfer of revenue. For use by CBO only. Campus users should use forms located at http://www.bai.berkeley.edu/BFS/BudgetGL/interlocationTransfer.htm.


Account : 72115

Effective Date : 2017-04-01

Description : Inter-Location Xfr (Fund Bal)

Long Description : Inter-location transfer by fund balance. For use by CBO only. Campus users should use forms located at http://www.bai.berkeley.edu/BFS/BudgetGL/interlocationTransfer.htm.


Account : 72210

Effective Date : 2017-04-01

Description : Regents Endow/FFE Payout

Long Description : Regents Endow/FFE Payout. For use by central offices, only.


Account : 72295

Effective Date : 2017-04-01

Description : Other Transfers

Long Description : Other external transfers. For use by central offices, only.


Account : 73110

Effective Date : 2017-04-01

Description : Summer Session/UNEX Rev Share

Long Description : Summer Session & UNEX revenue sharing. For use by those offices, only.


Account : 73120

Effective Date : 2017-04-01

Description : Academic/Research Awards

Long Description : Various awards by campus cmtes/ofcs including COR, URAP, etc. For use by those offices, only.


Account : 73130

Effective Date : 2017-04-01

Description : Personnel Awards & Training

Long Description : Various HR-related awards and training funding. For use by those offices, only.


Account : 73140

Effective Date : 2017-04-01

Description : Work-study Funding

Long Description : Work-study distriubted by Financial Aid Office. For use by those offices, only.


Account : 73150

Effective Date : 2017-04-01

Description : Gift Fee Distribution

Long Description : UREL distribution of gift fee to VC/Deans. For use by those offices, only.


Account : 73201

Effective Date : 2017-04-01

Description : InterDiv - Initial Transfers

Long Description : Baseline distribution of resources belonging to a division to a unit outside their division (formerly permbudg)


Account : 73205

Effective Date : 2017-04-01

Description : InterDiv - Vice-Chanc Support

Long Description : Support by VCs to their divisions for multi-division portfolios (Admin, Rsrch, Stdnt Aff)


Account : 73295

Effective Date : 2017-04-01

Description : InterDiv - Other Xfer Btwn Div

Long Description : For use by a unit to transfer resources to/from a unit outside of their division


Account : 74101

Effective Date : 2017-04-01

Description : Div - Initial Transfers

Long Description : Baseline distribution of resources belonging to Dean/AVC (formerly permbudg of non-central funds)


Account : 74110

Effective Date : 2017-04-01

Description : Div - Block Grant

Long Description : Block grants from Dean/AVC or further distribution of Chancellor/EVCP block grant.


Account : 74120

Effective Date : 2017-04-01

Description : Div - Temp Acad Support

Long Description : TAS from Dean/AVC or further distribution of Chancellor/EVCP TAS.


Account : 74130

Effective Date : 2017-04-01

Description : Div - Faculty Start-up

Long Description : Start-up support from Dean/AVC or further distribution of Chancellor/EVCP support.


Account : 74140

Effective Date : 2017-04-01

Description : Div - Faculty Retention

Long Description : Faculty retention support from Dean/AVC or further distribution of Chancellor/EVCP support.


Account : 74150

Effective Date : 2017-04-01

Description : Div - Salary Support

Long Description : Salary support from Dean/AVC or further distribution of Chancellor/EVCP support.


Account : 74155

Effective Date : 2017-04-01

Description : Div - Benefits Support

Long Description : Benefits support from Dean/AVC or further distribution of Chancellor/EVCP support.


Account : 74160

Effective Date : 2017-04-01

Description : Div - Personnel Actions

Long Description : Transfers related to personnel actions by salary provision administrators (optional)


Account : 74180

Effective Date : 2017-04-01

Description : Div - Sweeps/Withdrawals

Long Description : Dean/AVC withdrawals including assessments, cuts, and year-end sweeps


Account : 74195

Effective Date : 2017-04-01

Description : Div - Other Dean/AVC Support

Long Description : Other support from Dean/AVC to their unit.


Account : 74295

Effective Date : 2017-04-01

Description : Div - Other Internal Xfr

Long Description : For use by any unit to transfer resources to/from another unit within their division (but outside their department)


Account : 75101

Effective Date : 2017-04-01

Description : Dept - Initial Transfers

Long Description : Baseline distribution of resources belonging to dept head within their dept (formerly permbudg of non-central funds)


Account : 75195

Effective Date : 2017-04-01

Description : Dept - Other Internal Xfr

Long Description : For local changes to the internal org, chartfield1, or chartfield2 within dept


Account : 90001

Effective Date : 2005-06-01

Description : General Endowment Pool Units

Long Description :


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