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"PARENT_NAME": "A2001"} ,{"NAME_LABEL": "A2006-Other Investments - Cost", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "12", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A2001"} ,{"NAME_LABEL": "A2007-Other Invest Valuation Adj", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "12", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A2001"} ,{"NAME_LABEL": "A2010-Investment Cash & Equivalents", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "12", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A2001"} ,{"NAME_LABEL": "A2100-Misc. Investments", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "12", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A2000"} ,{"NAME_LABEL": "A2400-State Treas.Investments", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "12", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A2000"} ,{"NAME_LABEL": "A2403-XI-F Bond Sinking Fund", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "12", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A2400"} ,{"NAME_LABEL": "A2410-2008A XIF Building Fund Investments", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "12", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A2000"} ,{"NAME_LABEL": "A3000-Receivables", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": ""} ,{"NAME_LABEL": "A3060-SIS Receivables", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3000"} ,{"NAME_LABEL": "A3001-SIS Receivables", "DESCRIPTION": "SIS Receivables", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3060"} ,{"NAME_LABEL": "A3061-Unearned Collection Cost-SIS", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3060"} ,{"NAME_LABEL": "A3062-Refunds Receivable-SIS", "DESCRIPTION": "Parent Loan Receivable-SIS", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3060"} ,{"NAME_LABEL": "A3063-Misc Advances Receivable-SIS", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3060"} ,{"NAME_LABEL": "A3064-Duplicate Checks A/R-SIS", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3060"} ,{"NAME_LABEL": "A3065-Returned Check Receivable-SIS", "DESCRIPTION": "Returned Check Receivable-SIS", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3060"} ,{"NAME_LABEL": "A3066-Sundry Receivable", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3060"} ,{"NAME_LABEL": "A3067-Sponsored Tuition Receivable-SIS", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3060"} ,{"NAME_LABEL": "A3068-Travel Advances Receivable-SIS", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3060"} ,{"NAME_LABEL": "A3069-NIBL-SIS", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3060"} ,{"NAME_LABEL": "A3070-Travel Card Unauthorized A/R-SIS", "DESCRIPTION": "To be used\u00a0 by a central office to put charges on an individual\u2019s student receivable account that are deemed personal and have been allocated to account A3115 Travel Card Unauthorized A/R-Non SIS through Concur.\n\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3060"} ,{"NAME_LABEL": "A3072-Payroll Over-Payment AR SIS", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3060"} ,{"NAME_LABEL": "A3100-A/R Misc. Non-SIS", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3000"} ,{"NAME_LABEL": "A3101-Misc Advances Receivable-Non SIS", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3100"} ,{"NAME_LABEL": "A3103-Misc A/R", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3100"} ,{"NAME_LABEL": "A3104-Duplicate Checks A/R-Non SIS", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3100"} ,{"NAME_LABEL": "A3105-P-Card Fraud Receivable", "DESCRIPTION": "To be used when reallocating procurement card charges that are deemed fraudulent and it is expected that the bank will be crediting the procurement card account on a subsequent statement.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3100"} ,{"NAME_LABEL": "A3106-Sundry Receivable", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3100"} ,{"NAME_LABEL": "A3107-Sponsored Tuition Receivable-NonSIS", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3100"} ,{"NAME_LABEL": "A3109-NIBL-Non SIS", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3100"} ,{"NAME_LABEL": "A3110-Travel Advance Receivable-Non SIS", "DESCRIPTION": "Travel Advance Receivable", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3100"} ,{"NAME_LABEL": "A3111-Travel Overpayment Receivable", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3100"} ,{"NAME_LABEL": "A3112-Qpay Credit Card Receivable", "DESCRIPTION": "Qpay Credit Card Receivable", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3100"} ,{"NAME_LABEL": "A3113-Qpay E-check Receivable", "DESCRIPTION": "Qpay E-check Receivable\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3100"} ,{"NAME_LABEL": "A3114-Returned Check Receivable Non-SIS", "DESCRIPTION": "Returned Check Receivable Non-SIS\n\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3100"} ,{"NAME_LABEL": "A3115-Travel Card Unauthorized AR Non SIS", "DESCRIPTION": "To be used to reallocate expense through Concur from account codes A5102-Prepaid Travel-US Bank One Cards and A5103-Prepaid Ghost Cards that are deemed personal. Charges will subsequently be applied to the individual billing account with account A3070-Travel Card Unauthorized A/R-SIS.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3100"} ,{"NAME_LABEL": "A3116-Tax Offsets Receivable Non-SIS", "DESCRIPTION": "Tax Offsets Receivable Non-SIS\n\n\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3100"} ,{"NAME_LABEL": "A3117-Outside Collection AR Non-SIS", "DESCRIPTION": "Outside Collection AR Non-SIS\n\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3100"} ,{"NAME_LABEL": "A3120-Payroll Overpayments Receivable", "DESCRIPTION": "Payroll Overpayments Receivable", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3100"} ,{"NAME_LABEL": "A3121-Payroll Advances Receivable", "DESCRIPTION": "Payroll Advances Receivable", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3100"} ,{"NAME_LABEL": "A3130-Restoration Fund Receivable", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3100"} ,{"NAME_LABEL": "A3131-Catering Accounts Receivable", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3100"} ,{"NAME_LABEL": "A3132-Setup/Tech Accounts Receivable", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3100"} ,{"NAME_LABEL": "A3133-Child Care Accounts Receivable", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3100"} ,{"NAME_LABEL": "A3134-USDA Accounts Receivable", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3100"} ,{"NAME_LABEL": "A3135-Season Ticket Accounts Receivable", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3100"} ,{"NAME_LABEL": "A3150-Dept Temp Cash Advances", "DESCRIPTION": "Dept Temp Cash Advances", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3100"} ,{"NAME_LABEL": "A3155-Facilities Accounts Receivable", "DESCRIPTION": "Amounts receivable from external customers for facilities building, grounds, and custodial maintenance and repair services provided by Campus Planning and Facilities Management's (CPFM) facilities service centers. To be used by CPFM only.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3100"} ,{"NAME_LABEL": "A3200-Grant and Contract Receivables", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3000"} ,{"NAME_LABEL": "A3201-USDE L/C Grants Account Receivables", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3200"} ,{"NAME_LABEL": "A3202-NSF Letter of Credit", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3200"} ,{"NAME_LABEL": "A3203-HHS Letter of Credit", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3200"} ,{"NAME_LABEL": "A3204-DOE Letter of Credit", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3200"} ,{"NAME_LABEL": "A3208-NEH Letter of Credit", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3200"} ,{"NAME_LABEL": "A3212-Grant & Contract Unbilled A/R", "DESCRIPTION": "Grant & Contract Unbilled A/R", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3200"} ,{"NAME_LABEL": "A3213-Grant & Contract Billed A/R", "DESCRIPTION": "Grant & Contract Billed A/R", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3200"} ,{"NAME_LABEL": "A3214-Grant & Contract Retainage A/R", "DESCRIPTION": "Grant & Contract Retainage A/R", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3200"} ,{"NAME_LABEL": "A3221-Fed Govt A/R - Contract", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3200"} ,{"NAME_LABEL": "A3222-Fed Govt A/R - Grants", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3200"} ,{"NAME_LABEL": "A3230-State Govt G/C A/R", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3200"} ,{"NAME_LABEL": "A3240-Local Govt A/R", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3200"} ,{"NAME_LABEL": "A3250-Non-Govt G/C A/R", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3200"} ,{"NAME_LABEL": "A3300-Notes Receivable", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3000"} ,{"NAME_LABEL": "A3301-Loans Advanced to Students", "DESCRIPTION": "Loans Advanced to Students", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3300"} ,{"NAME_LABEL": "A3302-Loans Principal Payments", "DESCRIPTION": "Loans Principal Payments", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3300"} ,{"NAME_LABEL": "A3303-Loans Principal Cancelled", "DESCRIPTION": "Loans Principal Cancelled", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3300"} ,{"NAME_LABEL": "A3304-Loans Principal Assigned", "DESCRIPTION": "Loans Principal Assigned", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3300"} ,{"NAME_LABEL": "A3348-Loans Cash Clearing", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3300"} ,{"NAME_LABEL": "A3349-Perkins Advances", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3300"} ,{"NAME_LABEL": "A3350-Short Term Loans Receivable", "DESCRIPTION": "Short Term Loans Receivable", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3300"} ,{"NAME_LABEL": "A3353-SIS Short Term Notes Receivable", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3300"} ,{"NAME_LABEL": "A3356-Short Term Notes Receivable -Other", "DESCRIPTION": "Short term portion of notes receivable that are not receivable from students.\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3300"} ,{"NAME_LABEL": "A3360-Long Term Loans Receivable", "DESCRIPTION": "Long Term Loans Receivable", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3300"} ,{"NAME_LABEL": "A3363-SIS Long Term Notes Receivable", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3300"} ,{"NAME_LABEL": "A3366-Long Term Notes Receivable -Other", "DESCRIPTION": "Long term portion of notes receivable that are not receivable from students.\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3300"} ,{"NAME_LABEL": "A3450-Lease Receivable", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3000"} ,{"NAME_LABEL": "A3460-Lease Receivable-Current", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3450"} ,{"NAME_LABEL": "A3461-Lease Rec Current-Equip", "DESCRIPTION": "The current portion of receivable associated with equipment lease payments expected to be received during a lease longer than 12 months. The receivable is measured as the present value of lease payments expected to be received during the lease term.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3460"} ,{"NAME_LABEL": "A3462-Lease Rec Current-IT Equip", "DESCRIPTION": "The current portion of receivable associated with IT equipment lease payments expected to be received during a lease longer than 12 months. The receivable is measured as the present value of lease payments expected to be received during the lease term.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3460"} ,{"NAME_LABEL": "A3465-Lease Rec Current-Building", "DESCRIPTION": "The current portion of receivable associated with building lease payments expected to be received during a lease longer than 12 months. The receivable is measured as the present value of lease payments expected to be received during the lease term.\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3460"} ,{"NAME_LABEL": "A3466-Lease Rec Current-Land", "DESCRIPTION": "The current portion of receivable associated with land lease payments expected to be received during a lease longer than 12 months. The receivable is measured as the present value of lease payments expected to be received during the lease term.\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3460"} ,{"NAME_LABEL": "A3470-Lease Receivable-Long Term", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3450"} ,{"NAME_LABEL": "A3471-Lease Rec Long Term-Equip", "DESCRIPTION": "The long term portion of receivable associated with equipment lease payments expected to be received during a lease longer than 12 months. The receivable is measured as the present value of lease payments expected to be received during the lease term.\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3470"} ,{"NAME_LABEL": "A3472-Lease Rec Long Term-IT Equip", "DESCRIPTION": "The long term portion of receivable associated with IT equipment lease payments expected to be received during a lease longer than 12 months. The receivable is measured as the present value of lease payments expected to be received during the lease term.\n\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3470"} ,{"NAME_LABEL": "A3475-Lease Rec Long Term-Building", "DESCRIPTION": "The long term portion of receivable associated with building lease payments expected to be received during a lease longer than 12 months. The receivable is measured as the present value of lease payments expected to be received during the lease term.\n\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3470"} ,{"NAME_LABEL": "A3476-Lease Rec Long Term-Land", "DESCRIPTION": "The long term portion of receivable associated with land lease payments expected to be received during a lease longer than 12 months. The receivable is measured as the present value of lease payments expected to be received during the lease term.\n\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3470"} ,{"NAME_LABEL": "A3480-Accrued Lease Interest", "DESCRIPTION": "Accrued interest receivable for lease receivable accounts A3461-A3466 and A3471-A3476.\n\n\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3450"} ,{"NAME_LABEL": "A3500-Contract Retainage Receivable", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3000"} ,{"NAME_LABEL": "A3501-Autzen-J Hyland-Centennial", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3500"} ,{"NAME_LABEL": "A3502-Knight-Mattson-U S Bank", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3500"} ,{"NAME_LABEL": "A3503-Housing-2G-U S Bank", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3500"} ,{"NAME_LABEL": "A3504-Knight II-Deacon-U S Bank", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3500"} ,{"NAME_LABEL": "A3505-Amazon-Hyland-US Bank", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3500"} ,{"NAME_LABEL": "A3506-Olum CDC-Hyland-US Bank", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3500"} ,{"NAME_LABEL": "A3507-Bean Hall-2G Constr-US Bank", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3500"} ,{"NAME_LABEL": "A3508-Allen Hall-Lee Constr-US Bank", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3500"} ,{"NAME_LABEL": "A3509-SFHR, Phase II-Hyland-US Bank", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3500"} ,{"NAME_LABEL": "A3510-Bean Hall- Phase II-2G-US Bank", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3500"} ,{"NAME_LABEL": "A3511-Athletic Facil-Chambers-Citizens Bk", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3500"} ,{"NAME_LABEL": "A3512-Esslinger Hall-Hyland-Citizens Bank", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3500"} ,{"NAME_LABEL": "A3513-Zebrafish-Hyland-Citizens Bank", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3500"} ,{"NAME_LABEL": "A3514-Grad Housing-Essex-Citizens Bank", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3500"} ,{"NAME_LABEL": "A3515-Autzen-HuntWildish-Citizen Bank", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3500"} ,{"NAME_LABEL": "A3516-Gilbert-LeaseCrutcher-Citizens Bank", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3500"} ,{"NAME_LABEL": "A3518-UO-Chambers Const-Casanova Locker R", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3500"} ,{"NAME_LABEL": "A3523-UO Lease Crutcher Lewis Integ Sci", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3500"} ,{"NAME_LABEL": "A3525-UO McKenzie CC Hayward Field", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3500"} ,{"NAME_LABEL": "A3527-UO Lease CrutcherLewis PetersonHall", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3500"} ,{"NAME_LABEL": "A3528-UO John Hyland Music & Dance", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3500"} ,{"NAME_LABEL": "A3529-UO Lease Crutcher College of Educ", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3500"} ,{"NAME_LABEL": "A3531-UO Lease Crutcher Baseball Stadium", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3500"} ,{"NAME_LABEL": "A3533-UO Lease Crutcher Int Sci Phase 2", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3500"} ,{"NAME_LABEL": "A3700-Specific Accounts Receivable", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3000"} ,{"NAME_LABEL": "A3702-AR from Affiliated Foundation", "DESCRIPTION": "AR from Affiliated Foundation", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3700"} ,{"NAME_LABEL": "A3703-Miscellaneous Deposits", "DESCRIPTION": "Miscellaneous cash deposits held by third party vendors", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3700"} ,{"NAME_LABEL": "A3704-Split Dollar Arrangements", "DESCRIPTION": "To record long term accounts receivable related to split interest agreements entered into with various employees in place of salary.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3700"} ,{"NAME_LABEL": "A3800-A/R Year End Accruals", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3000"} ,{"NAME_LABEL": "A3801-PR Rec Yr End Accrual", "DESCRIPTION": "PR Rec Year End Accruals", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3800"} ,{"NAME_LABEL": "A3802-A/R Yr End Accrual", "DESCRIPTION": "A/R Rec Year End Accruals", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3800"} ,{"NAME_LABEL": "A3803-Net Pension Asset", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3800"} ,{"NAME_LABEL": "A3804-Net OPEB Asset", "DESCRIPTION": "Net assets under Postemployment Benefits Other Than Pensions (OPEB)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3800"} ,{"NAME_LABEL": "A3900-Allowance for Doubtful Accounts", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3000"} ,{"NAME_LABEL": "A3901-Reserve for Uncollectibles", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3900"} ,{"NAME_LABEL": "A3910-Allowance for Short-Term Debt", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3900"} ,{"NAME_LABEL": "A3911-Unearned Collection Costs-Non SIS", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3900"} ,{"NAME_LABEL": "A3920-Allowance for Long-Term Debt", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "13", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A3900"} ,{"NAME_LABEL": "A4000-Inventories", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "14", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": ""} ,{"NAME_LABEL": "A4001-Organized Storeroom Inventories", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "14", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A4000"} ,{"NAME_LABEL": "A4002-Organized Storeroom Inventories", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "14", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A4001"} ,{"NAME_LABEL": "A4003-Food Services Organized Stores Inv", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "14", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A4001"} ,{"NAME_LABEL": "A4004-Main Desk Organized Stores Inv", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "14", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A4001"} ,{"NAME_LABEL": "A4005-Craft Center Organized Stores Inv", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "14", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A4001"} ,{"NAME_LABEL": "A4006-SHC Organized Storeroom Inventories", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "14", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A4001"} ,{"NAME_LABEL": "A4007-SHC Dental Organized Stores Inv", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "14", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A4006"} ,{"NAME_LABEL": "A4008-SHC Nursing Organized Stores Inv", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "14", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A4006"} ,{"NAME_LABEL": "A4009-SHC Pharmacy Organized Stores Inv", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "14", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A4006"} ,{"NAME_LABEL": "A4010-SHC Sports Med Organized Stores Inv", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "14", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A4006"} ,{"NAME_LABEL": "A4020-Inventory Transfers and Valuation", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "14", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A4001"} ,{"NAME_LABEL": "A4101-Internal Dept Supplies Inventory", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "14", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A4001"} ,{"NAME_LABEL": "A4200-Inventories - Other", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "14", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A4000"} ,{"NAME_LABEL": "A4900-Year End Accrual Inventories", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "14", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A4000"} ,{"NAME_LABEL": "A4901-Mat & Suppl Yr/End Inventories", "DESCRIPTION": "Mat & Suppl Yr/End Inventories", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "14", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A4900"} ,{"NAME_LABEL": "A5000-Prepaid Expense", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "15", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": ""} ,{"NAME_LABEL": "A5013-Prepaid Worker's Comp Insurance", "DESCRIPTION": "Expenditures for prepaid worker's comp insurance.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "15", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A5000"} ,{"NAME_LABEL": "A5019-Prepaid Services & Supplies", "DESCRIPTION": "Expenditures for services and supplies not yet received.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "15", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A5000"} ,{"NAME_LABEL": "A5020-Prepaid Travel", "DESCRIPTION": "Expenditures for travel which will occur in a future period.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "15", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A5000"} ,{"NAME_LABEL": "A5021-Prepaid Subscriptions & Memberships", "DESCRIPTION": "Expenditures for subscriptions or memberships which will be used in future periods. Expense to be prorated to the fiscal years when goods or services are received.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "15", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A5000"} ,{"NAME_LABEL": "A5022-Prepaid Capital Assets", "DESCRIPTION": "Expenditures for capital assets not yet received.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "15", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A5000"} ,{"NAME_LABEL": "A5023-Prepaid Software Expenditures", "DESCRIPTION": "Expenditures for software and related costs such as: licenses, leases, rentals, maintenance, and other fees which will be used in future periods. Expense to be prorated to the fiscal years when products are utilized.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "15", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A5000"} ,{"NAME_LABEL": "A5024-Prepaid GE Remissions", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "15", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A5000"} ,{"NAME_LABEL": "A5025-Prepaid GE Remissions - Summer", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "15", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A5000"} ,{"NAME_LABEL": "A5026-Prepaid Study Abroad", "DESCRIPTION": "Prepaid Study Abroad", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "15", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A5000"} ,{"NAME_LABEL": "A5027-Prepaid Motor Pool", "DESCRIPTION": "To be used by a central office when motor pool bills are paid. The expense will be distributed to the appropriate departments by JV.\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "15", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A5000"} ,{"NAME_LABEL": "A5028-Prepaid GE Gym Membership", "DESCRIPTION": "Prepaid expense for GE summer membership to the UO Recreation Center for GE\u2019s that are not enrolled in classes, to be paid by the GE\u2019s school.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "15", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A5000"} ,{"NAME_LABEL": "A5029-Prepaid Postage", "DESCRIPTION": "Expenditures for postage which will be used in future periods. Includes prepaid postage accounts at the US Post Office that are held for use in non-profit permit mailings associated with print jobs, or for use with mailing meters, postage due, or business reply associated with daily mail operations.\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "15", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A5000"} ,{"NAME_LABEL": "A5030-Prepaid Miscellaneous Expense", "DESCRIPTION": "Expenditures which are not specified by any other prepaid category. See A5013 - A5023.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "15", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A5000"} ,{"NAME_LABEL": "A5100-Prepaid Exp - Institutional Support", "DESCRIPTION": "Prepaid Exp - Institutional Support\n", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "15", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A5000"} ,{"NAME_LABEL": "A5101-Prepaid Procurement & Team Cards", "DESCRIPTION": "To be used by a central office when P-card, team and group travel card bills are paid. Concur will be used to redistribute the expense to the appropriate department index and account code after an expense report is created in Concur.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "15", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A5100"} ,{"NAME_LABEL": "A5102-Prepaid Travel-US Bank One Cards", "DESCRIPTION": "To be used by a central office when US Bank One card bills are paid. Concur will be used to redistribute the expense to the appropriate department index and account code after an expense report is created in Concur.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "15", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A5100"} ,{"NAME_LABEL": "A5103-Prepaid Ghost Cards", "DESCRIPTION": "To be used by a central office when ghost card bill is paid. Concur will be used to redistribute the expense to the appropriate department index and account code after a trip request and expense report are created in Concur.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "15", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A5100"} ,{"NAME_LABEL": "A6000-Due From Other Funds", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "16", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": ""} ,{"NAME_LABEL": "A6001-Due From Other Funds - IB Loans", "DESCRIPTION": "Used to record UO Internal Bank loans receivable from other funds or departments. Transactions should only be done by the Business Affairs Office. Should be used in with B6001 for Internal Bank loans payable.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "16", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A6000"} ,{"NAME_LABEL": "A6002-Due From Other Funds - IB Recycle", "DESCRIPTION": "Used to record UO Internal Bank loans receivable from recycled funds by other funds or departments. Transactions should only be done by the Business Affairs Office. Should be used with B6002 for recycled loans payable.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "16", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A6000"} ,{"NAME_LABEL": "A6010-Due From Other Funds - Dept. Loans", "DESCRIPTION": "Used to record loans payable resulting from a loan agreement between departments. Transactions should only be done by the Business Affairs Office. Should be used with A6010 department loans receivable.\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "16", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A6000"} ,{"NAME_LABEL": "A6101-Due From Other Funds - IB 2015A", "DESCRIPTION": "Used to move principal from 2015A revenue bond fund to recycled bond fund. Transactions should only be done by the Business Affairs Office. Should be used with B6101 in the recycled bond fund.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "16", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A6000"} ,{"NAME_LABEL": "A6102-Due From Other Funds - IB 2016A", "DESCRIPTION": "Used to move principal from 2016A revenue bond fund to recycled bond fund. Transactions should only be done by the Business Affairs Office. Should be used with B6102 in the recycled bond fund.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "16", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A6000"} ,{"NAME_LABEL": "A6103-Due From Other Funds - IB 2018A", "DESCRIPTION": "Used to move principal from 2018A revenue bond fund to recycled bond fund. Transactions should only be done by the Business Affairs Office. Should be used with B6103 in the recycled bond fund.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "16", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A6000"} ,{"NAME_LABEL": "A6104-Due From Other Funds - IB 2020A", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "16", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A6000"} ,{"NAME_LABEL": "A8000-Capital Assets (Tangible)", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "18", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": ""} ,{"NAME_LABEL": "A8001-Personal Property", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "18", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A8000"} ,{"NAME_LABEL": "A8010-Equipment", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "18", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A8001"} ,{"NAME_LABEL": "A8011-Equipment", "DESCRIPTION": "Equipment is defined as non-expendable personal property that is not otherwise categorized by a separate account code. Includes livestock for breeding, as draft animals, for dairy or beef production, for experiments or for instruction. (The costs of raising immature animals to maturity are treated as current operating expenses. For example see account codes 21055 - Feeds - Grains, 21056 - Feeds - Hay and Straw, 21057 - Feeds - Concentrates and 21008 - Animal Care.) (For purchases from non-proprietary funds see accounts 40101 - Equipment and 40102 - Livestock.)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "18", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A8010"} ,{"NAME_LABEL": "A8012-Vehicles", "DESCRIPTION": "Purchase of a motorized vehicle that is registered for road use. For vehicles not registered for road use or for non-motorized vehicles (i.e. trailers, lawn tractors or farm implements), use account code A8011 - Equipment. (For purchases from non-proprietary funds see account 40104 - Vehicles.)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "18", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A8010"} ,{"NAME_LABEL": "A8014-Construction in Progress (Equip)", "DESCRIPTION": "Expenditures during the fabrication period of a constructed item that will eventually be classified as equipment. At completion of fabrication, an adjustment is done to move the total cost to account code A8011 - Equipment. Do not use this code to purchase an inventory of supplies to be used on unspecified future projects. Also, do not use this code when fabricating equipment in an on-campus self-sustaining shop for transfer to another department. CIP is non-depreciable. (For purchases from non-proprietary funds see Account 40199 - Construction in Progress (Equipment).)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "18", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A8010"} ,{"NAME_LABEL": "A8015-Vessels", "DESCRIPTION": "Expenditures for the purchase of vessels, including any materials and supplies used in the improvement of the vessels themselves or equipment on board the vessel. A vessel is defined as a boat, ship or craft that is made to float or travel upon the water and is greater than 25 feet in length. It may or may not be powered by a marine engine. For anything less than 25 feet (e.g., canoes or rafts), use A8011 - Equipment . For docks and ramps see [2] Real Property. (For purchases from non-proprietary funds see account 40201 - Vessels.)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "18", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A8010"} ,{"NAME_LABEL": "A8016-IT Hardware/Equipment Over $5000/ea", "DESCRIPTION": "Expenses for IT hardware over $5,000/unit.\u00a0 Includes IT related hardware such as servers, network equipment, printers, copiers and MFD's (multi-function devices), and classroom technology, such as projectors etc.\u00a0 For purchases from non-proprietary funds see 40106 IT Hardware/Equipment Over $5000/ea.\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "18", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A8010"} ,{"NAME_LABEL": "A8030-Collections", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "18", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A8001"} ,{"NAME_LABEL": "A8031-Museum Collections", "DESCRIPTION": "Collection items that are not permanently attached to buildings and that can be moved from one area to another (e.g., paintings) and the cost is $5000 or more. Includes museum collection procurements and purchases of non-depreciable Library special collection items. Museum Collections are non-depreciable. (For purchases from non-proprietary funds see account 40103 - Artwork/Collection Items.)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "18", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A8030"} ,{"NAME_LABEL": "A8032-Works of Art & Historical Treasures", "DESCRIPTION": "Artwork/historical treasures that are not permanently attached to buildings and that can be moved from one area to another (e.g., paintings) and the cost is $5000 or more per item. Works of Art & Historical Treasures are non-depreciable. (For purchases from non-proprietary funds see account 40103 - Artwork/Collection Items.)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "18", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A8030"} ,{"NAME_LABEL": "A8033-Library Special Collections", "DESCRIPTION": "Library special collections that cost $5000 or more. Library Special Collections are non-depreciable. (For purchases from non-proprietary funds see account 40103 - Artwork/Collection Items.)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "18", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A8030"} ,{"NAME_LABEL": "A8040-Library", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "18", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A8001"} ,{"NAME_LABEL": "A8042-Library Books (General)", "DESCRIPTION": "Institutional library general collections of books, periodicals, films, tapes, slides and reference materials. Library Books - General are depreciable. (For purchases from non-proprietary funds see account 40190 - Library Purchases.)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "18", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A8040"} ,{"NAME_LABEL": "A8100-Real Property", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "18", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A8000"} ,{"NAME_LABEL": "A8110-Buildings", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "18", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A8100"} ,{"NAME_LABEL": "A8111-Buildings", "DESCRIPTION": "This account code should be used to capitalize the expenditures for the purchase of buildings, or disbursements to contractors for the construction or improvement of buildings. Charges from the Physical Plant and other service activities for construction or improvements of buildings are also included. This code covers the following: See Fiscal Policy 55.713 \"Capitalization Thresholds - Additional Clarification\" for additional guidance in distinguishing capital improvements from maintenance and repairs. (see account codes 235xx - Maintenance and Repairs). (See accounts 405xx for procurements.)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "18", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A8110"} ,{"NAME_LABEL": "A8112-Construction in Progress (Building)", "DESCRIPTION": "This account code should be used to capitalize the expenditures incurred during the construction of a building that is not completed within an accounting cycle. Capitalized expenditures recorded as CIP should be re-classified to A8111 - 'Buildings' at completion of the project. CIP is non-depreciable.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "18", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A8110"} ,{"NAME_LABEL": "A8120-Land", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "18", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A8100"} ,{"NAME_LABEL": "A8121-Land", "DESCRIPTION": "This account code should be used to capitalize the expenditures for land purchase. The entire purchase price, which includes buildings not intended for use, is included in the value of the land. Other costs are also included, such as land conditioning, provided it is not associated with a building or construction of an improvement other than a building or infrastructure. Land is not included in depreciable assets. (See accounts 403xx for procurements.)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "18", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A8120"} ,{"NAME_LABEL": "A8123-Land Improvements (non-depreciable)", "DESCRIPTION": "This account code should be used to capitalize the expenditures for improvements that ready land for its intended use and produce permanent benefits. Examples include: (See account 40303 for procurements.) Note: Distinguishing between infrastructure, improvements other than buildings, and land improvements (depreciable and non-depreciable) is not always clear. See Fiscal Policy Manual section 55.795 for examples of major categories of \"real property other than buildings\" and their associated account code and asset type.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "18", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A8120"} ,{"NAME_LABEL": "A8124-Land Improvements (depreciable)", "DESCRIPTION": "This account code should be used to capitalize the expenditures for improvements that ready land for its intended use and that deteriorate with use or the passage of time. Charges from the Physical Plant and other service activities for land improvements are also included. Examples include: Improvements that increase the value by less than $5,000 are coded as maintenance (see account codes 235xx - Maintenance and Repairs). (See account 40304 for procurements.) Note: Distinguishing between infrastructure, improvements other than buildings, and land improvements (depreciable and non-depreciable) is not always clear. See Fiscal Policy Manual section 55.795 for examples of major categories of \"real property other than buildings\" and their associated account code and asset type.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "18", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A8120"} ,{"NAME_LABEL": "A8125-Construction in Progress (Land Imp)", "DESCRIPTION": "This account code should be used to capitalize the expenditures incurred during the construction of land improvements that are not completed within an accounting cycle. Capitalized expenditures recorded as CIP should be re-classified to either A8123 - Land Improvements (Non-Depreciable) or A8124 - Land Improvements (Depreciable), at completion of the project. CIP is non-depreciable.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "18", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A8120"} ,{"NAME_LABEL": "A8130-Improvement Other Than Buildings", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "18", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A8100"} ,{"NAME_LABEL": "A8131-Improvement Other Than Buildings", "DESCRIPTION": "This account code should be used to capitalize the expenditures for the installation or construction of Improvements Other Than Buildings (IOTBs). Charges from the Physical Plant and other service activities for construction of improvements other than buildings are also included. IOTBs include the following: Improvements that increase the value by less than $5,000 are coded as maintenance (see account codes 235xx - Maintenance and Repairs). (See accounts 404xx for procurements.) Note: Distinguishing between infrastructure, improvements other than buildings, and land improvements (depreciable and non-depreciable) is not always clear. See Fiscal Policy Manual section 55.795 for examples of major categories of \"real property other than buildings\" and their associated account code and asset type.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "18", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A8130"} ,{"NAME_LABEL": "A8132-Construction in Progress (IOTB)", "DESCRIPTION": "This account code should be used to capitalize the expenditures incurred during the construction of an IOTB that is not completed within an accounting cycle. Capitalized expenditures recorded as CIP should be re-classified to A8131 'Improvements Other Than Buildings' at completion of the project. CIP is non-depreciable.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "18", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A8130"} ,{"NAME_LABEL": "A8140-Infrastructure", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "18", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A8100"} ,{"NAME_LABEL": "A8141-Infrastructure", "DESCRIPTION": "Infrastructure assets are long-lived capital assets that normally can be preserved for a significantly greater number of years than most capital assets and are normally stationary in nature. Examples include the following: (See accounts 407xx for procurements.) Note: Distinguishing between infrastructure, improvements other than buildings, and land improvements (depreciable and non-depreciable) is not always clear. See Fiscal Policy Manual section 55.795 for examples of major categories of \"real property other than buildings\" and their associated account code and asset type.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "18", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A8140"} ,{"NAME_LABEL": "A8142-Construction in Progress (Infrastr)", "DESCRIPTION": "This account code should be used to capitalize the expenditures incurred during the construction of an infrastructure asset that is not completed within an accounting cycle. Capitalized expenditures recorded as CIP should be re-classified to A8141 'Infrastructure' at completion of the project. CIP is non-depreciable.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "18", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A8140"} ,{"NAME_LABEL": "A8200-Capital Assets (Intangible)", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "18", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": ""} ,{"NAME_LABEL": "A8210-Easements/Right of Ways", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "18", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A8200"} ,{"NAME_LABEL": "A8211-Easements/Right of Ways", "DESCRIPTION": "Easements/Right of Ways", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "18", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A8210"} ,{"NAME_LABEL": "A8220-Computer Software", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "18", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A8200"} ,{"NAME_LABEL": "A8221-Computer Software", "DESCRIPTION": "Software over $100,000. Software name/title is required in invoice document text. For purchases from non-proprietary funds see 40812 Software (Over $100,000).", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "18", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A8220"} ,{"NAME_LABEL": "A8222-In Development (Computer Software)", "DESCRIPTION": "In Development (Computer Software)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "18", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A8220"} ,{"NAME_LABEL": "A8230-Water Rights", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "18", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A8200"} ,{"NAME_LABEL": "A8231-Water Rights", "DESCRIPTION": "Water Rights", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "18", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A8230"} ,{"NAME_LABEL": "A8240-Timber Rights", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "18", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A8200"} ,{"NAME_LABEL": "A8241-Timber Rights", "DESCRIPTION": "Timber Rights", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "18", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A8240"} ,{"NAME_LABEL": "A8250-Patents & Copyrights", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "18", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A8200"} ,{"NAME_LABEL": "A8251-Patents & Copyrights", "DESCRIPTION": "Patents & Copyrights", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "18", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A8250"} ,{"NAME_LABEL": "A8252-In Development (Patents/Copyrights)", "DESCRIPTION": "In Development (Patents/Copyrights)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "18", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A8250"} ,{"NAME_LABEL": "A8260-Trademarks", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "18", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A8200"} ,{"NAME_LABEL": "A8261-Trademarks", "DESCRIPTION": "Trademarks", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "18", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A8260"} ,{"NAME_LABEL": "A8262-In Development (Trademarks)", "DESCRIPTION": "In Development (Trademarks)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "18", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A8260"} ,{"NAME_LABEL": "A8270-Other Intangible Assets", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "18", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A8200"} ,{"NAME_LABEL": "A8271-Other Intangible Assets", "DESCRIPTION": "Other Intangible Assets", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "18", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A8270"} ,{"NAME_LABEL": "A8272-In Development (Other Intangible)", "DESCRIPTION": "In Development (Other Intangible)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "18", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A8270"} ,{"NAME_LABEL": "A8300-Right-To-Use Assets (Intangible)", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "18", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": ""} ,{"NAME_LABEL": "A8310-Lease Asset Equipment", "DESCRIPTION": "An intangible capital asset that reflects the right-to-use of equipment contracted under a lease longer than 12 months. This is measured at the present value of equipment lease payments expected to be made during a lease term, plus payments made at or before the commencement of the lease term and initial direct costs that are ancillary charges necessary to place the lease asset into service.\n\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "18", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A8300"} ,{"NAME_LABEL": "A8320-Lease Asset IT Equipment", "DESCRIPTION": "An intangible capital asset that reflects the right-to-use of IT equipment contracted under a lease longer than 12 months. This is measured at the present value of IT equipment lease payments expected to be made during a lease term, plus payments made at or before the commencement of the lease term and initial direct costs that are ancillary charges necessary to place the lease asset into service.\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "18", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A8300"} ,{"NAME_LABEL": "A8350-Lease Asset Building", "DESCRIPTION": "An intangible capital asset that reflects the right-to-use of building space contracted under a lease longer than 12 months. This is measured at the present value of building lease payments expected to be made during a lease term, plus payments made at or before the commencement of the lease term and initial direct costs that are ancillary charges necessary to place the lease asset into service.\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "18", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A8300"} ,{"NAME_LABEL": "A8360-Lease Asset Land", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "18", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A8300"} ,{"NAME_LABEL": "A8370-Subscription Asset-Software", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "18", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A8300"} ,{"NAME_LABEL": "A8500-Accumulated Depreciation", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "18", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": ""} ,{"NAME_LABEL": "A8501-Acc Dep-Personal Property", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "18", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A8500"} ,{"NAME_LABEL": "A8510-Acc Dep-Equipment", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "18", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A8501"} ,{"NAME_LABEL": "A8511-Acc Dep-Equipment", "DESCRIPTION": "(See associated asset account A8011 and depreciation expense account 80511.)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "18", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A8510"} ,{"NAME_LABEL": "A8512-Acc Dep-Vehicles", "DESCRIPTION": "(See associated asset account A8012 and depreciation expense account 80512.)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "18", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A8510"} ,{"NAME_LABEL": "A8515-Acc Dep-Vessels", "DESCRIPTION": "(See associated asset account A8015 and depreciation expense account 80515.)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "18", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A8510"} ,{"NAME_LABEL": "A8516-Acc Dep-IT Hardware/Equipment", "DESCRIPTION": "See associated asset account\u00a0A8016\u00a0and depreciation expense account\u00a080516.\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "18", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A8510"} ,{"NAME_LABEL": "A8540-Acc Dep-Library", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "18", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A8501"} ,{"NAME_LABEL": "A8542-Acc Dep-Library Books (General)", "DESCRIPTION": "(See associated asset account A8042 and depreciation expense account 80542.)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "18", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A8540"} ,{"NAME_LABEL": "A8600-Acc Dep-Real Property", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "18", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A8500"} ,{"NAME_LABEL": "A8610-Acc Dep-Buildings", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "18", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A8600"} ,{"NAME_LABEL": "A8611-Acc Dep-Buildings", "DESCRIPTION": "(See associated asset account A8111 and depreciation expense account 80611.)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "18", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A8610"} ,{"NAME_LABEL": "A8620-Acc Dep-Land Improvements", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "18", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A8600"} ,{"NAME_LABEL": "A8624-Acc Dep-Land Improvements", "DESCRIPTION": "(See associated asset account A8124 and depreciation expense account 80624.)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "18", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A8620"} ,{"NAME_LABEL": "A8630-Acc Dep-IOTBs", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "18", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A8600"} ,{"NAME_LABEL": "A8631-Acc Dep-IOTBs", "DESCRIPTION": "(See associated asset account A8131 and depreciation expense account 80631.)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "18", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A8630"} ,{"NAME_LABEL": "A8640-Acc Dep-Infrastructure", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "18", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A8600"} ,{"NAME_LABEL": "A8641-Acc Dep-Infrastructure", "DESCRIPTION": "(See associated asset account A8141 and depreciation expense account 80641.)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "18", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A8640"} ,{"NAME_LABEL": "A8700-Accumulated Amortization", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "18", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": ""} ,{"NAME_LABEL": "A8710-Acc Amort-Easements/Right of Ways", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "18", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A8700"} ,{"NAME_LABEL": "A8711-Acc Amort-Easements/Right of Ways", "DESCRIPTION": "Acc Amort-Easements/Right of Ways", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "18", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A8710"} ,{"NAME_LABEL": "A8720-Acc Amort-Computer Software", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "18", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A8700"} ,{"NAME_LABEL": "A8721-Acc Amort-Computer Software", "DESCRIPTION": "Acc Amort-Computer Software", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "18", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A8720"} ,{"NAME_LABEL": "A8730-Acc Amort-Water Rights", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "18", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A8700"} ,{"NAME_LABEL": "A8731-Acc Amort-Water Rights", "DESCRIPTION": "Acc Amort-Water Rights", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "18", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A8730"} ,{"NAME_LABEL": "A8740-Acc Amort-Timber Rights", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "18", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A8700"} ,{"NAME_LABEL": "A8741-Acc Amort-Timber Rights", "DESCRIPTION": "Acc Amort-Timber Rights", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "18", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A8740"} ,{"NAME_LABEL": "A8750-Acc Amort-Patents & Copyrights", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "18", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A8700"} ,{"NAME_LABEL": "A8751-Acc Amort-Patents & Copyrights", "DESCRIPTION": "Acc Amort-Patents & Copyrights", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "18", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A8750"} ,{"NAME_LABEL": "A8760-Acc Amort-Trademarks", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "18", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A8700"} ,{"NAME_LABEL": "A8761-Acc Amort-Trademarks", "DESCRIPTION": "Acc Amort-Trademarks", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "18", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A8760"} ,{"NAME_LABEL": "A8770-Acc Amort-Other Intangible Assets", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "18", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A8700"} ,{"NAME_LABEL": "A8771-Acc Amort-Other Intangible Assets", "DESCRIPTION": "Acc Amort-Other Intangible Assets", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "18", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A8770"} ,{"NAME_LABEL": "A8800-Acc Amortization-Right-To-Use Asset", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "18", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": ""} ,{"NAME_LABEL": "A8810-Acc Amort-Lease Asset Equipment", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "18", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A8800"} ,{"NAME_LABEL": "A8820-Acc Amort-Lease Asset IT Equipment", "DESCRIPTION": "Accumulated amortization for associated asset account A8320.\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "18", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A8800"} ,{"NAME_LABEL": "A8850-Acc Amort-Lease Asset Building", "DESCRIPTION": "Accumulated amortization for associated asset account A8350.\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "18", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A8800"} ,{"NAME_LABEL": "A8860-Acc Amort-Lease Asset Land", "DESCRIPTION": "Accumulated amortization for associated asset account A8360.\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "18", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A8800"} ,{"NAME_LABEL": "A8870-Acc Amort-Subscr Asset-Software", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "18", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A8800"} ,{"NAME_LABEL": "A9000-Deferred Outflows of Resources", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "19", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": ""} ,{"NAME_LABEL": "A9010-Def. Outflows-Currency Fwrd. Purch.", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "19", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A9000"} ,{"NAME_LABEL": "A9020-Deferred Outflows-PERS Asset", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "19", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A9000"} ,{"NAME_LABEL": "A9030-Deferred Outflows OPEB Asset", "DESCRIPTION": "A deferred outflow is a consumption of net assets by the University that is applicable to future periods. Postemployment Benefits Other Than Pensions (OPEB)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "19", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "A9000"} ,{"NAME_LABEL": "B0000-Accounts Payable", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "21", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": ""} ,{"NAME_LABEL": "B0001-Accounts Payable - SYSTEM USE", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "21", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B0000"} ,{"NAME_LABEL": "B0100-Invoices Payable", "DESCRIPTION": "Invoices Payable", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "21", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B0001"} ,{"NAME_LABEL": "B0101-Year End A/P Accrual", "DESCRIPTION": "Year End A/P Accrual", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "21", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B0001"} ,{"NAME_LABEL": "B0103-Invoices Payable-Clrng Fund Reclass", "DESCRIPTION": "Invoices Payable-Clrng Fund Reclass", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "21", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B0001"} ,{"NAME_LABEL": "B0120-Accrued Travel Payable", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "21", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B0001"} ,{"NAME_LABEL": "B0190-Received Items Payable", "DESCRIPTION": "Received Items Payable", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "21", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B0001"} ,{"NAME_LABEL": "B0191-Duck Depot Card Payable", "DESCRIPTION": "To record the accumulation of Duck Depot Card purchases that are payable to US Bank.\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "21", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B0001"} ,{"NAME_LABEL": "B0192-Virtual Card Payable", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "21", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B0001"} ,{"NAME_LABEL": "B0200-Taxes Payable", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "21", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B0000"} ,{"NAME_LABEL": "B0201-Federal A/P Taxes", "DESCRIPTION": "Federal A/P Taxes", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "21", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B0200"} ,{"NAME_LABEL": "B0202-State A/P Taxes", "DESCRIPTION": "State A/P Taxes", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "21", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B0200"} ,{"NAME_LABEL": "B0220-UBIT Liability", "DESCRIPTION": "UBIT Liability", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "21", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B0200"} ,{"NAME_LABEL": "B0300-Misc Accounts Payable", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "21", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B0000"} ,{"NAME_LABEL": "B0301-Financial Aid Repayments", "DESCRIPTION": "Financial Aid Repayments", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "21", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B0300"} ,{"NAME_LABEL": "B0302-Refunds Payable", "DESCRIPTION": "Refunds Payable", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "21", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B0300"} ,{"NAME_LABEL": "B0303-Misc Advances Payable", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "21", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B0300"} ,{"NAME_LABEL": "B0304-Stale Checks", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "21", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B0300"} ,{"NAME_LABEL": "B0305-Unclaimed Campus Cash", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "21", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B0300"} ,{"NAME_LABEL": "B0306-Disney Royalties Payable", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "21", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B0300"} ,{"NAME_LABEL": "B0307-Unclaimed Agency Funds", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "21", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B0300"} ,{"NAME_LABEL": "B0308-Parent Loan Refunds Payable", "DESCRIPTION": "Parent Loan Refunds Payable\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "21", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B0300"} ,{"NAME_LABEL": "B0309-Grant & Contract Refunds Payable", "DESCRIPTION": "Create new account for use with the Grant Billing module of Banner. This code representing the refunds payable account.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "21", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B0300"} ,{"NAME_LABEL": "B0310-Travel Advances Payable", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "21", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B0300"} ,{"NAME_LABEL": "B0311-Athletic Dept. Misc. Events Payable", "DESCRIPTION": "Payments received and disbursed for Athletic department miscellaneous events as per agreements with event owner.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "21", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B0300"} ,{"NAME_LABEL": "B0312-Insurance Claims-IBNR", "DESCRIPTION": "Transactions should only be done by the Business Affairs Office. To accrue liability for outstanding insurance claims incurred but not yet reported (IBNR). In insurance, incurred but not reported (IBNR) claims is the amount owed by an insurer to all valid claimants who have had a covered loss but have not yet reported it. Since the insurer knows neither how many of these losses have occurred, nor the severity of each loss, IBNR is necessarily an estimate. The sum of IBNR losses plus reported losses yields an estimate of the total eventual liabilities the insurer will cover, known as ultimate losses. Should be used with 28733.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "21", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B0300"} ,{"NAME_LABEL": "B0314-Qpay Payable", "DESCRIPTION": "Qpay Payable\n\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "21", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B0300"} ,{"NAME_LABEL": "B0370-Early Retirement Liability", "DESCRIPTION": "Early Retirement Liability", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "21", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B0300"} ,{"NAME_LABEL": "B0376-Contract Settlements Payable", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "21", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B0300"} ,{"NAME_LABEL": "B0380-HRIS Pay Deferral-9/12 Frng Even Yr", "DESCRIPTION": "HRIS Pay Deferral-9/12 Frng Even Yr", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "21", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B0300"} ,{"NAME_LABEL": "B0381-HRIS Pay Deferral-9/12 Frng Odd Yr", "DESCRIPTION": "HRIS Pay Deferral-9/12 Frng Odd Yr", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "21", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B0300"} ,{"NAME_LABEL": "B0390-Contract Retainage Payable", "DESCRIPTION": "Contract Retainage Payable", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "21", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B0300"} ,{"NAME_LABEL": "B0395-Perkins Program FCC Payable", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "21", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B0300"} ,{"NAME_LABEL": "B0800-Interest Payable", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "21", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B0000"} ,{"NAME_LABEL": "B0819-Accrued Interest Pay Bonds/COPs", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "21", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B0800"} ,{"NAME_LABEL": "B0850-Securities Lending: Obligations", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "21", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B0000"} ,{"NAME_LABEL": "B0851-Securities Lending: Obligations-OST", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "21", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B0850"} ,{"NAME_LABEL": "B1000-Salary and Wages Payable", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "22", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": ""} ,{"NAME_LABEL": "B1100-Accrued S&W Payable", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "22", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B1000"} ,{"NAME_LABEL": "B1102-Accrued Vac/Sick Leave", "DESCRIPTION": "Accrued Vac/Sick Leave", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "22", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B1100"} ,{"NAME_LABEL": "B1150-9/12 Pay Plan Redistr Even", "DESCRIPTION": "9/12 Pay Plan Redist-Even Year", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "22", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B1100"} ,{"NAME_LABEL": "B1151-9/12 Pay Plan Redistr Odd", "DESCRIPTION": "9/12 Pay Plan Redist-Odd Year", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "22", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B1100"} ,{"NAME_LABEL": "B1180-HRIS Pay Deferal 9/12 Plan Even Yr", "DESCRIPTION": "HRIS Pay Deferal-9/12 Plan Even Yr", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "22", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B1100"} ,{"NAME_LABEL": "B1181-HRIS Pay Deferal 9/12 Plan Odd Yr", "DESCRIPTION": "HRIS Pay Deferal-9/12 Plan Odd Yr", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "22", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B1100"} ,{"NAME_LABEL": "B1200-P/R Withhold/OPE Payable", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "22", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B1000"} ,{"NAME_LABEL": "B1201-Federal Tax W/H Payable", "DESCRIPTION": "Federal Tax W/H Payable", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "22", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B1200"} ,{"NAME_LABEL": "B1202-FICA W/H Payable", "DESCRIPTION": "FICA W/H Payable", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "22", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B1200"} ,{"NAME_LABEL": "B1203-Accrued W/H Payable", "DESCRIPTION": "Accrued payables for employee payroll deduction withholdings.\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "22", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B1200"} ,{"NAME_LABEL": "B1300-HRIS Payroll Clearing", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "22", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B1000"} ,{"NAME_LABEL": "B1360-HRIS Payroll Clearing", "DESCRIPTION": "HRIS Payroll Clearing", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "22", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B1300"} ,{"NAME_LABEL": "B1370-HRIS Fringe Benefit Clearing", "DESCRIPTION": "HRIS Fringe Benefit Clearing", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "22", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B1300"} ,{"NAME_LABEL": "B1900-S&W Year End Accruals", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "22", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B1000"} ,{"NAME_LABEL": "B1910-S&W Year End Accruals-Current", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "22", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B1900"} ,{"NAME_LABEL": "B1901-S&W Payable June Supplemental", "DESCRIPTION": "S&W Payable June Supplemental", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "22", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B1910"} ,{"NAME_LABEL": "B1902-S&W Payable Manual Accrual", "DESCRIPTION": "S&W Payable Manual Accrual", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "22", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B1910"} ,{"NAME_LABEL": "B1985-SLGRP Liability-Current", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "22", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B1910"} ,{"NAME_LABEL": "B1987-GASB OPEB Liability-Current", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "22", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B1910"} ,{"NAME_LABEL": "B1990-Comp. Absences Liability-Current\n", "DESCRIPTION": "Compensated Absences Liability", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "22", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B1910"} ,{"NAME_LABEL": "B1993-Deferred Compensation Current", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "22", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B1910"} ,{"NAME_LABEL": "B1994-Employee Termination Current", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "22", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B1910"} ,{"NAME_LABEL": "B1996-Accrued Sick/Personal Leave", "DESCRIPTION": "Accrued Sick/Personal Leave", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "22", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B1910"} ,{"NAME_LABEL": "B1920-S&W Year End Accruals-Long Term", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "22", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B1900"} ,{"NAME_LABEL": "B1986-SLGRP Liability-Long Term", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "22", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B1920"} ,{"NAME_LABEL": "B1988-GASB OPEB Liability-Long Term", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "22", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B1920"} ,{"NAME_LABEL": "B1989-Comp. Absences Liability-Long Term", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "22", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B1920"} ,{"NAME_LABEL": "B1991-Deferred Comp Liability (Unfunded)", "DESCRIPTION": "Deferred Comp Liability (Unfunded)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "22", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B1920"} ,{"NAME_LABEL": "B1992-Employee Termination Liability", "DESCRIPTION": "Employee Termination Liability", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "22", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B1920"} ,{"NAME_LABEL": "B1995-Net Pension Liability", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "22", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B1920"} ,{"NAME_LABEL": "B2000-Notes Payable", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "23", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": ""} ,{"NAME_LABEL": "B2002-ODE SELP Loans Payable", "DESCRIPTION": "ODE SELP Loans Payable", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "23", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B2000"} ,{"NAME_LABEL": "B2005-ODE ST SELP Loans Payable", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "23", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B2000"} ,{"NAME_LABEL": "B2100-Contracts Payable", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "23", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B2000"} ,{"NAME_LABEL": "B2050-Condon School Payable", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "23", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B2100"} ,{"NAME_LABEL": "B2102-Finance Purchase Payable-Long Term", "DESCRIPTION": "Finance Purchase Payable-Long Term\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "23", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B2100"} ,{"NAME_LABEL": "B2105-Installment Purchase Payable-LT", "DESCRIPTION": "Installment Purchase Payable-LT\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "23", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B2100"} ,{"NAME_LABEL": "B2107-Finance Purchase Payable-Current", "DESCRIPTION": "Finance Purchase Payable-Current\n\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "23", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B2100"} ,{"NAME_LABEL": "B2108-Installment Purchase Payable-ST", "DESCRIPTION": "Installment Purchase Payable-ST\n\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "23", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B2100"} ,{"NAME_LABEL": "B2250-State of Oregon Notes Payable", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "23", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B2000"} ,{"NAME_LABEL": "B2251-State of Oregon ST Notes Payable", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "23", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B2250"} ,{"NAME_LABEL": "B2252-State of Oregon LT Notes Payable", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "23", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B2250"} ,{"NAME_LABEL": "B2253-Oregon ST Accreted Int. Payable", "DESCRIPTION": "To record accreted interest payable within one year that is associated with the State of Oregon note payable. The amount is a result of deeply discounted bonds that are due serially from when the original bond proceeds are received.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "23", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B2250"} ,{"NAME_LABEL": "B2254-Oregon LT Accreted Int. Payable", "DESCRIPTION": "To record accreted interest payable in more than one year that is associated with the State of Oregon note payable. The amount is a result of deeply discounted bonds that are due serially from when the original bond proceeds are received.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "23", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B2250"} ,{"NAME_LABEL": "B2750-Lease Liability", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "23", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B2000"} ,{"NAME_LABEL": "B2760-Right-To-Use Liability Current", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "23", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B2750"} ,{"NAME_LABEL": "B2761-Lease Liab Current-Equip", "DESCRIPTION": "The current portion of liability associated with equipment lease payments expected to be made during a lease term longer than 12 months. The liability is measured as the present value of lease payments expected to be made during the lease term.\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "23", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B2760"} ,{"NAME_LABEL": "B2762-Lease Liab Current-IT Equip", "DESCRIPTION": "The current portion of liability associated with IT equipment lease payments expected to be made during a lease term longer than 12 months. The liability is measured as the present value of lease payments expected to be made during the lease term.\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "23", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B2760"} ,{"NAME_LABEL": "B2765-Lease Liab Current-Building", "DESCRIPTION": "The current portion of liability associated with building lease payments expected to be made during a lease term longer than 12 months. The liability is measured as the present value of lease payments expected to be made during the lease term.\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "23", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B2760"} ,{"NAME_LABEL": "B2766-Lease Liab Current-Land", "DESCRIPTION": "The current portion of liability associated with land lease payments expected to be made during a lease term longer than 12 months. The liability is measured as the present value of lease payments expected to be made during the lease term.\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "23", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B2760"} ,{"NAME_LABEL": "B2767-Subscription Liab Current-Software", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "23", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B2760"} ,{"NAME_LABEL": "B2770-Right-To-Use Liability Long Term", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "23", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B2750"} ,{"NAME_LABEL": "B2771-Lease Liab Long Term-Equip", "DESCRIPTION": "The long-term portion of liability associated with equipment lease payments expected to be made during a lease term longer than 12 months. The liability is measured as the present value of lease payments expected to be made during the lease term.\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "23", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B2770"} ,{"NAME_LABEL": "B2772-Lease Liab Long Term-IT Equip", "DESCRIPTION": "The long-term portion of liability associated with IT equipment lease payments expected to be made during a lease term longer than 12 months. The liability is measured as the present value of lease payments expected to be made during the lease term.\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "23", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B2770"} ,{"NAME_LABEL": "B2775-Lease Liab Long Term-Building", "DESCRIPTION": "The long-term portion of liability associated with building lease payments expected to be made during a lease term longer than 12 months. The liability is measured as the present value of lease payments expected to be made during the lease term.\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "23", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B2770"} ,{"NAME_LABEL": "B2776-Lease Liab Long Term-Land", "DESCRIPTION": "The long-term portion of liability associated with land lease payments expected to be made during a lease term longer than 12 months. The liability is measured as the present value of lease payments expected to be made during the lease term.\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "23", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B2770"} ,{"NAME_LABEL": "B2777-Subscription Liab LongTerm-Software", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "23", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B2770"} ,{"NAME_LABEL": "B2780-Accrued Lease Interest Payable", "DESCRIPTION": "Accrued interest payable for lease payable accounts for B2761-B2766 and B2771-B2776.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "23", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B2750"} ,{"NAME_LABEL": "B3000-Bonds Payable", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "24", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": ""} ,{"NAME_LABEL": "B3900-Revenue Bonds Payable", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "24", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B3000"} ,{"NAME_LABEL": "B3911-Revenue ST Bonds Payable", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "24", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B3900"} ,{"NAME_LABEL": "B3912-Revenue LT Bonds Payable", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "24", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B3900"} ,{"NAME_LABEL": "B3914-Revenue ST Unamort Bond Prem/Disc", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "24", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B3900"} ,{"NAME_LABEL": "B3915-Revenue LT Unamort Bond Prem/Disc", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "24", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B3900"} ,{"NAME_LABEL": "B3917-Revenue ST Unamort G/L Bond Ref", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "24", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B3900"} ,{"NAME_LABEL": "B3918-Revenue LT Unamort G/L Bond Ref", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "24", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B3900"} ,{"NAME_LABEL": "B4000-Deposits", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "25", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": ""} ,{"NAME_LABEL": "B4001-Key Deposits", "DESCRIPTION": "Key Deposits", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "25", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B4000"} ,{"NAME_LABEL": "B4100-Rental Deposits", "DESCRIPTION": "Rental Deposits", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "25", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B4000"} ,{"NAME_LABEL": "B4110-Dorm Deposits-Even Year", "DESCRIPTION": "Dorm Deposits-Even Year", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "25", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B4000"} ,{"NAME_LABEL": "B4111-Dorm Deposits-Odd Year", "DESCRIPTION": "Dorm Deposits-Odd Year", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "25", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B4000"} ,{"NAME_LABEL": "B4120-Other Rental Deposits", "DESCRIPTION": "Other Rental Deposits", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "25", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B4000"} ,{"NAME_LABEL": "B4200-Student Safekeeping", "DESCRIPTION": "Student Safekeeping", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "25", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B4000"} ,{"NAME_LABEL": "B4900-Other Deposits", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "25", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B4000"} ,{"NAME_LABEL": "B4901-Miscellaneous Deposits", "DESCRIPTION": "Miscellaneous Deposits", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "25", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B4900"} ,{"NAME_LABEL": "B5000-Unearned and Undistributed Revenue", "DESCRIPTION": "Payments received for goods or services which have not yet been delivered and revenue to be distributed.\n", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "26", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": ""} ,{"NAME_LABEL": "B5010-Unearned Tuition and Other Revenue", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "26", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B5000"} ,{"NAME_LABEL": "B5100-Unearned Tuition & Fees", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "26", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B5010"} ,{"NAME_LABEL": "B5101-Adv Tui Payment Odd Yr", "DESCRIPTION": "Tuition deposits received upon admission. Deposit is applied to students' account or forfeited based on enrollment status. Odd Year.\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "26", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B5100"} ,{"NAME_LABEL": "B5102-Adv Tui Payment Even Yr", "DESCRIPTION": "Tuition deposits received upon admission. Deposit is applied to students' account or forfeited based on enrollment status. Even Year.\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "26", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B5100"} ,{"NAME_LABEL": "B5103-Adv Tui Payment Law Odd Yr", "DESCRIPTION": "Law School tuition deposits received upon admission. Deposit is applied to students' account or forfeited based on enrollment status. Odd Year.\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "26", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B5100"} ,{"NAME_LABEL": "B5104-Adv Tui Payment Law Even Yr", "DESCRIPTION": "Law School tuition deposits received upon admission. Deposit is applied to students' account or forfeited based on enrollment status. Even Year.\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "26", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B5100"} ,{"NAME_LABEL": "B5120-Prepaid Tuition & Fees", "DESCRIPTION": "Payments for tuition and fees received for a future fiscal period or year.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "26", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B5100"} ,{"NAME_LABEL": "B5802-Unearned Revenue", "DESCRIPTION": "Payments received for goods or services which have not yet been delivered.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "26", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B5010"} ,{"NAME_LABEL": "B5806-Unearned Revenue - Long Term", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "26", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B5010"} ,{"NAME_LABEL": "B5816-Athletics Prepaid Revenue", "DESCRIPTION": "Athletics' payments received for goods or services which have not yet been delivered.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "26", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B5010"} ,{"NAME_LABEL": "B5817-Unredeemed Gift Cards/Certificates", "DESCRIPTION": "Payments received for unredeemed gift cards and certificates. Revenue is recognized when gift cards or certificates are redeemed.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "26", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B5010"} ,{"NAME_LABEL": "B5800-Undistributed Revenue", "DESCRIPTION": "Payments on account or for goods or services, for which the payment or revenue has not been distributed.\n", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "26", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B5000"} ,{"NAME_LABEL": "B5002-SIS Cash Clearing Unapplied Payment", "DESCRIPTION": "Unapplied payments in the Banner Student Accounts Receivable System. (Locked to system entry only.)\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "26", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B5800"} ,{"NAME_LABEL": "B5801-Undistributed Revenue", "DESCRIPTION": "Revenue earned for goods or services and not yet distributed.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "26", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B5800"} ,{"NAME_LABEL": "B5845-Grant & Contract Deferred Revenue", "DESCRIPTION": "Grant and contract deferred revenue. (Locked to system entry only.)\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "26", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B5800"} ,{"NAME_LABEL": "B5846-Grant & Contract Unapplied Payments", "DESCRIPTION": "Grant and contract unapplied payments. (Locked to system entry only.)\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "26", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B5800"} ,{"NAME_LABEL": "B5847-Grant & Contract Payment Holding", "DESCRIPTION": "Grant and contract payment holding. (Locked to system entry only.)\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "26", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B5800"} ,{"NAME_LABEL": "B6000-Due to other Funds", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "27", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": ""} ,{"NAME_LABEL": "B6001-Due To Other Funds - IB Loan", "DESCRIPTION": "Used to record UO Internal Bank loans payable from other funds or departments. Transactions should only be done by the Business Affairs Office. Should be used in with A6001 for Internal Bank loans receivable.\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "27", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B6000"} ,{"NAME_LABEL": "B6002-Due To Other Funds - IB Recycle", "DESCRIPTION": "Used to record UO Internal Bank loans payable from recycled funds by other funds or departments. Transactions should only be done by the Business Affairs Office. Should be used with A6002 for recycled loans receivable.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "27", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B6000"} ,{"NAME_LABEL": "B6010-Due To Other Funds - Dept. Loans", "DESCRIPTION": "Used to record loans payable resulting from a loan agreement between departments. Transactions should only be done by the Business Affairs Office. Should be used with A6010 department loans receivable.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "27", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B6000"} ,{"NAME_LABEL": "B6101-Due To Other Funds - IB 2015A", "DESCRIPTION": "Used to move principal from 2015A revenue bond fund to recycled bond fund. Transactions should only be done by the Business Affairs Office. Should be used with A6101 in the 2015A revenue bond fund.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "27", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B6000"} ,{"NAME_LABEL": "B6102-Due To Other Funds - IB 2016A", "DESCRIPTION": "Used to move principal from 2016A revenue bond fund to recycled bond fund. Transactions should only be done by the Business Affairs Office. Should be used with A6102 in the 2016A revenue bond fund.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "27", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B6000"} ,{"NAME_LABEL": "B6103-Due To Other Funds - IB 2018A", "DESCRIPTION": "Used to move principal from 2018A revenue bond fund to recycled bond fund. Transactions should only be done by the Business Affairs Office. Should be used with A6103 in the 2018A revenue bond fund.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "27", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B6000"} ,{"NAME_LABEL": "B6104-Due To Other Funds - IB 2020A", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "27", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B6000"} ,{"NAME_LABEL": "B9000-Deferred Inflows of Resources", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "29", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": ""} ,{"NAME_LABEL": "B9010-Def. Inflows-Currency Fwrd. Purch.", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "29", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B9000"} ,{"NAME_LABEL": "B9020-Deferred Inflows PERS Liability", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "29", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B9000"} ,{"NAME_LABEL": "B9030-Deferred Inflows OPEB Liability", "DESCRIPTION": "A deferred inflow is an acquisition of net assets acquired by the University that is applicable to future reporting periods. Postemployment Benefits Other Than Pensions (OPEB)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "29", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B9000"} ,{"NAME_LABEL": "B9040-Deferred Inflows Lease", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "29", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B9000"} ,{"NAME_LABEL": "B9041-Deferred Inflows Lease-Equip", "DESCRIPTION": "Deferred inflow associated with equipment lease payments expected to be received during a lease term longer than 12 months. Measured as the present value of payments expected to be received during a lease term plus payments received before the lease term that relate to future periods, less any lease incentives paid before the commencement of the lease term.\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "29", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B9040"} ,{"NAME_LABEL": "B9042-Deferred Inflows Lease-IT Equip", "DESCRIPTION": "Deferred inflow associated with IT equipment lease payments expected to be received during a lease term longer than 12 months. Measured as the present value of payments expected to be made during a lease term plus payments received before the lease term that relate to future periods, less any lease incentives paid before the commencement of the lease term.\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "29", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B9040"} ,{"NAME_LABEL": "B9045-Deferred Inflows Lease-Building", "DESCRIPTION": "Deferred inflow associated with building lease payments expected to be received during a lease term longer than 12 months. Measured as the present value of payments expected to be made during a lease term plus payments received before the lease term that relate to future periods, less any lease incentives paid before the commencement of the lease term.\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "29", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B9040"} ,{"NAME_LABEL": "B9046-Deferred Inflows Lease-Land", "DESCRIPTION": "Deferred inflow associated with land lease payments expected to be received during a lease term longer than 12 months. Measured as the present value of payments expected to be made during a lease term plus payments received before the lease term that relate to future periods, less any lease incentives paid before the commencement of the lease term.\n\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "29", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "B9040"} ,{"NAME_LABEL": "C0020-Budgeted Revenue Control", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "31", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": ""} ,{"NAME_LABEL": "C1010-Actual Expense Control", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "31", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": ""} ,{"NAME_LABEL": "C1015-Pr Yr Actual Expense Control", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "31", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": ""} ,{"NAME_LABEL": "C2010-Labor Expense Control", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "31", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": ""} ,{"NAME_LABEL": "C3010-Encumbrance Control", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "31", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": ""} ,{"NAME_LABEL": "C3015-Pr Yr Encumbrance Control", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "31", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": ""} ,{"NAME_LABEL": "C4010-Reservation Control", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "31", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": ""} ,{"NAME_LABEL": "C5010-Transfer Control", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "31", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": ""} ,{"NAME_LABEL": "C0010-Actual Revenue Control", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "32", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": ""} ,{"NAME_LABEL": "C1020-Budgeted Expense Control", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "32", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": ""} ,{"NAME_LABEL": "C1025-Pr Yr Budgeted Expense Control", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "32", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": ""} ,{"NAME_LABEL": "C2020-Budgeted Labor Control", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "32", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": ""} ,{"NAME_LABEL": "C3020-Encumbrance Reserve Acct", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "32", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": ""} ,{"NAME_LABEL": "C3025-Pr Yr Encumbrance Reserve Acct", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "32", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": ""} ,{"NAME_LABEL": "C4020-Offset To Reservation Control", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "32", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": ""} ,{"NAME_LABEL": "C5020-Budgeted Transfer Control", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "32", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": ""} ,{"NAME_LABEL": "C6020-Budget Reserves Future FYs Control", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "32", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": ""} ,{"NAME_LABEL": "C9010-Budg Change To Fund Bal", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "32", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": ""} ,{"NAME_LABEL": "C9015-Pr Yr Budg Change To Fund Bal", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "32", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": ""} ,{"NAME_LABEL": "C9020-Future FYs Budg Change To Fund Bal", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "32", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": ""} ,{"NAME_LABEL": "D0000-Fund Balance", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "41", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": ""} ,{"NAME_LABEL": "D0010-Fund Balance", "DESCRIPTION": "Fund Balance", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "41", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "D0000"} ,{"NAME_LABEL": "D0050-Inst Contributed Capital", "DESCRIPTION": "Inst Contributed Capital", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "41", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "D0000"} ,{"NAME_LABEL": "D0075-Fund Balance:YE Accrue Net Position", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "41", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "D0000"} ,{"NAME_LABEL": "D0100-Reserves", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "41", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "D0000"} ,{"NAME_LABEL": "01000-Enrollment Fees", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": ""} ,{"NAME_LABEL": "01100-Tuition", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01000"} ,{"NAME_LABEL": "01103-Fac/Staff/Qualified Transferee Tuit", "DESCRIPTION": "Tuition from faculty, staff, or their qualified transferee (i.e. spouse, dependant children or domestic partner) as defined in OAR 580-022-0030 and 580-022-0031.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01100"} ,{"NAME_LABEL": "01106-Wstrn Undergrad Exch (WUE) Tuition", "DESCRIPTION": "Tuition for students admitted under the Western Undergraduate Exchange program will be assessed 150 percent of the prevailing resident undergraduate tuition rate for 12 credit hours and above. This tuition rate replaces the previous fee remission category. (This tuition account replaces fee remission account 01960 - Western Undergraduate Exchange (WUE) Fee Remission, which was terminated effective July, 2000 .)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01100"} ,{"NAME_LABEL": "01107-Special Student Tuition", "DESCRIPTION": "Tuition from students not otherwise classified in this section.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01100"} ,{"NAME_LABEL": "01108-PT Fee Policy Graduate Tuition", "DESCRIPTION": "Tuition assessed at applicable graduate rates for students enroll under the 'Part-Time Fee Policy'. (For institutions who have not adopted the PT Fee policy, see Accounts 01570 - 01639 Graduate Tuition and 01810 - 01879 Summer Graduate Tuition)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01100"} ,{"NAME_LABEL": "01109-PT Fee Policy Undergrad Tuition", "DESCRIPTION": "Tuition assessed at applicable undergraduate rates for students enroll under the 'Part-Time Fee Policy'. ((For institutions who have not adopted the PT Fee policy, see Accounts 01500 - 01569 Undergraduate Tuition and 01640 - 01699, 01800 - 01809Summer Undergraduate Tuition)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01100"} ,{"NAME_LABEL": "01140-PharmD Resident Tuition", "DESCRIPTION": "Tuition assessed at resident PharmD rates.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01100"} ,{"NAME_LABEL": "01141-PharmD Nonresident Tuition", "DESCRIPTION": "Tuition assessed at non-resident PharmD rates.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01100"} ,{"NAME_LABEL": "01180-Continuing Ed Credit Tuition", "DESCRIPTION": "Tuition assessed for credit continuing education courses.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01100"} ,{"NAME_LABEL": "01181-Continuing Ed Noncredit Tuition", "DESCRIPTION": "Tuition assessed for non-credit continuing education courses.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01100"} ,{"NAME_LABEL": "01194-Energy Surcharge", "DESCRIPTION": "This surcharge is assessed for extraordinary energy costs. This surcharge will remain in effect until a) the energy rates return to 2001 levels, b) sufficient outside financial assistance reduces the need for the fee, or c) if the energy rate increases appear permanent, the surcharge is integrated into the base tuition rate. The Board will review the need for the surcharge annually at the time of adopting the Academic Year Fee Book.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01100"} ,{"NAME_LABEL": "01195-Tuition Surcharge", "DESCRIPTION": "This surcharge was assessed Winter, Spring and Summer terms 2003 to partially offset general fund reductions. It was instituted as a surcharge pending the January 28, 2003 special election outcome. The tax increase on the ballot failed and as a result, the surcharge was rolled into regular tuition rates effective Fall 2003. This account will be terminated December 31, 2003. This surcharge is assessed to partially offset general fund reductions pending the January 28, 2003 special election outcome. If the income tax surcharge measure passes all surcharges in this account will be refunded. Institutions are authorized to either assess at the beginning of Winter term or delay implementation until the outcome of the January 2003 election and further legislative action is known. This fee is expected to be applicable Winter and Spring 2003. The surcharge was adopted by the Board November 15, 2002.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01100"} ,{"NAME_LABEL": "01500-Resident Undergrad Tuition", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01100"} ,{"NAME_LABEL": "01101-Resident Undergrad Tuition", "DESCRIPTION": "Tuition assessed at resident undergraduate rates for nine credit hours and above. Restricted to a nine-month academic year. (See also 01110 - Summer Term Resident Undergraduate Tuition and 01109 - Part Time Fee Policy Undergraduate Tuition) (This code will remain active until institutions roll their resource fees into general tuition and differential tuition, at which point this code would no longer be used and will be terminated. Conversion of resource fees must occur by fall term 2011.)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01500"} ,{"NAME_LABEL": "01501-Res UG Tuit- General", "DESCRIPTION": "Academic year tuition assessed Resident Undergraduate students not otherwise enrolled in specific programs covered by separate differential tuition schedules.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01500"} ,{"NAME_LABEL": "01502-Res UG Tuit- Engineering Diff", "DESCRIPTION": "Academic year tuition assessed Resident Undergraduate students admitted to the institution's Engineering program and covered by separate differential tuition schedules.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01500"} ,{"NAME_LABEL": "01503-Res UG Tuit- Honors Prog Diff", "DESCRIPTION": "Academic year tuition assessed Resident Undergraduate students admitted to the institution's Honors program and covered by separate differential tuition schedules.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01500"} ,{"NAME_LABEL": "01504-Res UG Tuit- Pre Engnring Diff", "DESCRIPTION": "Academic year tuition assessed Resident Undergraduate students admitted to the institution's Pre Engineering program and covered by separate differential tuition schedules.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01500"} ,{"NAME_LABEL": "01505-Res UG Tuit- Business Diff", "DESCRIPTION": "Academic year tuition assessed Resident Undergraduate students admitted to the institution's Business Program and covered by separate differential tuition schedules.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01500"} ,{"NAME_LABEL": "01507-Res UG Tuit- Paramedic Diff", "DESCRIPTION": "Academic year tuition assessed Resident Undergraduate students admitted to the institution's Paramedic program and covered by separate differential tuition schedules.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01500"} ,{"NAME_LABEL": "01511-Res UG Tuit- Health Prog Diff", "DESCRIPTION": "Res UG Tuit- Health Prog Diff", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01500"} ,{"NAME_LABEL": "01513-Res UG Tuit- Clinical Lab Diff", "DESCRIPTION": "Academic year tuition assessed Resident Undergraduate students admitted to the institution's Clinical Lab program and covered by separate differential tuition schedules.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01500"} ,{"NAME_LABEL": "01514-Res UG Tuit- Dental Prog Diff", "DESCRIPTION": "Academic year tuition assessed Resident Undergraduate students admitted to the institution's Dental program and covered by separate differential tuition schedules.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01500"} ,{"NAME_LABEL": "01515-Res UG Tuit- Perform Art Diff", "DESCRIPTION": "Academic year tuition assessed Resident Undergraduate students admitted to the institution's Fine and Performing Arts program and covered by separate differential tuition schedules.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01500"} ,{"NAME_LABEL": "01516-Res UG Tuit- Architec AA Diff", "DESCRIPTION": "Academic year tuition assessed Resident Undergraduate students admitted to the institution's Architecture and Allied Arts program and covered by separate differential tuition schedules.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01500"} ,{"NAME_LABEL": "01519-Res UG Tuit- Journalism Diff", "DESCRIPTION": "Resident Undergraduate Tuition- Journalism Diff", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01500"} ,{"NAME_LABEL": "01535-Nonresident Undergrad Tuition", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01100"} ,{"NAME_LABEL": "01102-Nonresident Undergrad Tuition", "DESCRIPTION": "Tuition assessed at non-resident undergraduate rates for nine credit hours and above. Restricted a nine-month academic year. (See also 01111 - Summer Term Non-Resident Undergraduate Tuition and 01109 - Part Time Fee Policy Undergraduate Tuition) (This code will remain active until institutions roll their resource fees into general tuition and differential tuition, at which point this code would no longer be used and will be terminated. Conversion of resource fees must occur by fall term 2011.)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01535"} ,{"NAME_LABEL": "01536-NR UG Tuit- General", "DESCRIPTION": "Academic year tuition assessed Non-Resident Undergraduate students not otherwise enrolled in specific programs covered by separate differential tuition schedules.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01535"} ,{"NAME_LABEL": "01537-NR UG Tuit- Engineering Diff", "DESCRIPTION": "Academic year tuition assessed Non-Resident Undergraduate students admitted to the institution's Engineering program and covered by separate differential tuition schedules.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01535"} ,{"NAME_LABEL": "01538-NR UG Tuit- Honors Prog Diff", "DESCRIPTION": "Academic year tuition assessed Non-Resident Undergraduate students admitted to the institution's Honors program and covered by separate differential tuition schedules.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01535"} ,{"NAME_LABEL": "01539-NR UG Tuit- Pre Engnring Diff", "DESCRIPTION": "Academic year tuition assessed Non-Resident Undergraduate students admitted to the institution's Pre Engineering program and covered by separate differential tuition schedules.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01535"} ,{"NAME_LABEL": "01540-NR UG Tuit- Business Diff", "DESCRIPTION": "Academic year tuition assessed Non-Resident Undergraduate students admitted to the institution's Business Program and covered by separate differential tuition schedules.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01535"} ,{"NAME_LABEL": "01542-NR UG Tuit- Paramedic Diff", "DESCRIPTION": "Academic year tuition assessed Non-Resident Undergraduate students admitted to the institution's Paramedic program and covered by separate differential tuition schedules.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01535"} ,{"NAME_LABEL": "01546-NR UG Tuit- Health Prog Diff", "DESCRIPTION": "NR UG Tuit- Health Prog Diff", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01535"} ,{"NAME_LABEL": "01548-NR UG Tuit- Clinical Lab Diff", "DESCRIPTION": "Academic year tuition assessed Non-Resident Undergraduate students admitted to the institution's Clinical Lab program and covered by separate differential tuition schedules.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01535"} ,{"NAME_LABEL": "01549-NR UG Tuit- Dental Prog Diff", "DESCRIPTION": "Academic year tuition assessed Non-Resident Undergraduate students admitted to the institution's Dental program and covered by separate differential tuition schedules.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01535"} ,{"NAME_LABEL": "01550-NR UG Tuit- Perform Art Diff", "DESCRIPTION": "Academic year tuition assessed Non-Resident Undergraduate students admitted to the institution's Fine and Performing Arts program and covered by separate differential tuition schedules.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01535"} ,{"NAME_LABEL": "01551-NR UG Tuit- Architec AA Diff", "DESCRIPTION": "Academic year tuition assessed Non-Resident Undergraduate students admitted to the institution's Architecture and Allied Arts program and covered by separate differential tuition schedules.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01535"} ,{"NAME_LABEL": "01554-NR UG Tuit- Journalism Diff", "DESCRIPTION": "Non-Resident Undergraduate Tuition- Journalism Diff", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01535"} ,{"NAME_LABEL": "01570-Resident Graduate Tuition", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01100"} ,{"NAME_LABEL": "01104-Resident Graduate Tuition", "DESCRIPTION": "Tuition assessed at resident graduate rates for nine credit hours and above. Restricted to a nine-month academic year. (See also 01112 - Summer Term Resident Graduate Tuition and 01108 - Part Time Fee Policy Graduate Tuition) (This code will remain active until institutions roll their resource fees into general tuition and differential tuition, at which point this code would no longer be used and will be terminated. Conversion of resource fees must occur by fall term 2011.)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01570"} ,{"NAME_LABEL": "01571-Res Grad Tuit- General", "DESCRIPTION": "Academic year tuition assessed Resident Graduate students not otherwise enrolled in specific programs covered by separate differential tuition schedules.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01570"} ,{"NAME_LABEL": "01572-Res Grad Tuit- Engineering Diff", "DESCRIPTION": "Academic year tuition assessed Resident Graduate students admitted to the institution's Engineering program and covered by separate differential tuition schedules.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01570"} ,{"NAME_LABEL": "01573-Res Grad Tuit- Honors Prog Diff", "DESCRIPTION": "Academic year tuition assessed Resident Graduate students admitted to the institution's Honors program and covered by separate differential tuition schedules.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01570"} ,{"NAME_LABEL": "01575-Res Grad Tuit- Business Diff", "DESCRIPTION": "Academic year tuition assessed Resident Graduate students admitted to the institution's Business program and covered by separate differential tuition schedules.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01570"} ,{"NAME_LABEL": "01576-Res Grad Tuit- Med Physics Diff", "DESCRIPTION": "Academic year tuition assessed Resident Graduate students admitted to the institution's Medical Physics program and covered by separate differential tuition schedules.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01570"} ,{"NAME_LABEL": "01578-Res Grad Tuit- MBA Prog Diff", "DESCRIPTION": "Academic year tuition assessed Resident Graduate students admitted to the institution's MBA Program and covered by separate differential tuition schedules.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01570"} ,{"NAME_LABEL": "01579-Res Grad Tuit- SocialWork Diff", "DESCRIPTION": "Academic year tuition assessed Resident Graduate students admitted to the institution's Social Work program and covered by separate differential tuition schedules.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01570"} ,{"NAME_LABEL": "01580-Res Grad Tuit- Psych Prog Diff", "DESCRIPTION": "Academic year tuition assessed Resident Graduate students admitted to the institution's Psychology program and covered by separate differential tuition schedules.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01570"} ,{"NAME_LABEL": "01581-Res Grad Tuit- Knight Campus Diff", "DESCRIPTION": "Academic year tuition assessed Resident Graduate students admitted to the institution's Knight Campus and covered by separate differential tuition schedules.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01570"} ,{"NAME_LABEL": "01582-Res Grad Tuit- Arts Sci Diff", "DESCRIPTION": "Academic year tuition assessed Resident Graduate students admitted to the institution's Arts and Sciences program and covered by separate differential tuition schedules.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01570"} ,{"NAME_LABEL": "01585-Res Grad Tuit- Perform Art Diff", "DESCRIPTION": "Academic year tution assessed Resident Graduate students admitted to the institution's Fine and Performing Arts program and covered by separate differential tuition schedules.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01570"} ,{"NAME_LABEL": "01586-Res Grad Tuit- Architec AA Diff", "DESCRIPTION": "Academic year tuition assessed Resident Graduate students admitted to the institution's Architecture and Allied Arts program and covered by separate differential tuition schedules.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01570"} ,{"NAME_LABEL": "01587-Res Grad Tuit- Education Diff", "DESCRIPTION": "Resident Graduate Tuition- Education Diff", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01570"} ,{"NAME_LABEL": "01589-Res Grad Tuit- Journalism Diff", "DESCRIPTION": "Resident Graduate Tuition- Journalism Diff", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01570"} ,{"NAME_LABEL": "01590-Res Grad Tuit - Ballmer Diff", "DESCRIPTION": "Resident Graduate Tuition- Ballmer Diff", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01570"} ,{"NAME_LABEL": "01605-Nonresident Graduate Tuition", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01100"} ,{"NAME_LABEL": "01105-Nonresident Graduate Tuition", "DESCRIPTION": "Tuition assessed at non-resident graduate rates for nine credit hours and above. Restricted to a nine-month academic year. (See also 01113 - Summer Term Non-Resident Graduate Tuition and 01108 - Part Time Fee Policy Graduate Tuition) (This code will remain active until institutions roll their resource fees into general tuition and differential tuition, at which point this code would no longer be used and will be terminated. Conversion of resource fees must occur by fall term 2011.)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01605"} ,{"NAME_LABEL": "01606-NR Grad Tuit- General", "DESCRIPTION": "Academic year tuition assessed Non-Resident Graduate students not otherwise enrolled in specific programs covered by separate differential tuition schedules.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01605"} ,{"NAME_LABEL": "01607-NR Grad Tuit- Engineering Diff", "DESCRIPTION": "Academic year tuition assessed Non-Resident Graduate students admitted to the institution's Engineering program and covered by separate differential tuition schedules.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01605"} ,{"NAME_LABEL": "01608-NR Grad Tuit- Honors Prog Diff", "DESCRIPTION": "Academic year tuition assessed Non-Resident Graduate students admitted to the institution's Honors program and covered by separate differential tuition schedules.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01605"} ,{"NAME_LABEL": "01610-NR Grad Tuit- Business Diff", "DESCRIPTION": "Academic year tuition assessed Non-Resident Graduate students admitted to the institution's Business program and covered by separate differential tuition schedules.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01605"} ,{"NAME_LABEL": "01611-NR Grad Tuit- Med Physics Diff", "DESCRIPTION": "Academic year tuition assessed Non-Resident Graduate students admitted to the institution's Medical Physics program and covered by separate differential tuition schedules.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01605"} ,{"NAME_LABEL": "01613-NR Grad Tuit- MBA Prog Diff", "DESCRIPTION": "Academic year tuition assessed Non-Resident Graduate students admitted to the institution's MBA Program and covered by separate differential tuition schedules.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01605"} ,{"NAME_LABEL": "01614-NR Grad Tuit- SocialWork Diff", "DESCRIPTION": "Academic year tuition assessed Non-Resident Graduate students admitted to the institution's Social Work program and covered by separate differential tuition schedules.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01605"} ,{"NAME_LABEL": "01615-NR Grad Tuit- Psych Prog Diff", "DESCRIPTION": "Academic year tuition assessed Non-Resident Graduate students admitted to the institution's Psychology program and covered by separate differential tuition schedules.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01605"} ,{"NAME_LABEL": "01616-NR Grad Tuit- Knight Campus Diff", "DESCRIPTION": "Academic year tuition assessed Non-Resident Graduate students admitted to the institution's Knight Campus and covered by separate differential tuition schedules.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01605"} ,{"NAME_LABEL": "01617-NR Grad Tuit- Arts Sci Diff", "DESCRIPTION": "Academic year tuition assessed Non-Resident Graduate students admitted to the institution's Arts and Sciences program and covered by separate differential tuition schedules.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01605"} ,{"NAME_LABEL": "01620-NR Grad Tuit- Perform Art Diff", "DESCRIPTION": "Academic year tuition assessed Non-Resident Graduate students admitted to the institution's Fine and Performing Arts program and covered by separate differential tuition schedules.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01605"} ,{"NAME_LABEL": "01621-NR Grad Tuit- Architec AA Diff", "DESCRIPTION": "Academic year tuition assessed Non-Resident Graduate students admitted to the institution's Architecture and Allied Arts program and covered by separate differential tuition schedules.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01605"} ,{"NAME_LABEL": "01622-NR Grad Tuit- Education Diff", "DESCRIPTION": "Non-Resident Graduate Tuition- Education Diff", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01605"} ,{"NAME_LABEL": "01624-NR Grad Tuit- Journalism Diff", "DESCRIPTION": "Non-Resident Graduate Tuition- Journalism Diff", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01605"} ,{"NAME_LABEL": "01625-NR Grad Tuit - Ballmer Diff", "DESCRIPTION": "Non-Resident Graduate Tuition- Ballmer Diff", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01605"} ,{"NAME_LABEL": "01640-Summer Resident Undergrad Tuition", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01100"} ,{"NAME_LABEL": "01110-Summer Resident Undergrad Tuition", "DESCRIPTION": "Tuition assessed at resident undergraduate rates. Restricted to a three-month summer session. (See also 01101 - Resident Undergraduate Tuition and 01109 - Part Time Fee Policy Undergraduate Tuition) (This code will remain active until institutions roll their resource fees into general tuition and differential tuition, at which point this code would no longer be used and will be terminated. Conversion of resource fees must occur by fall term 2011.)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01640"} ,{"NAME_LABEL": "01641-Sum Res UG Tuit- General", "DESCRIPTION": "Summer Session tuition assessed Resident Undergraduate students not otherwise enrolled in specific programs covered by separate differential tuition schedules.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01640"} ,{"NAME_LABEL": "01642-Sum Res UG Tuit- Engineering Diff", "DESCRIPTION": "Summer Session tuition assessed Resident Undergraduate students admitted to the institution's Engineering program and covered by separate differential tuition schedules.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01640"} ,{"NAME_LABEL": "01643-Sum Res UG Tuit- Honors Prog Diff", "DESCRIPTION": "Summer Session tuition assessed Resident Undergraduate students admitted to the institution's Honors program and covered by separate differential tuition schedules.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01640"} ,{"NAME_LABEL": "01644-Sum Res UG Tuit- Pre Engnring Diff", "DESCRIPTION": "Summer Session tuition assessed Resident Undergraduate students admitted to the institution's Pre Engineering program and covered by separate differential tuition schedules.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01640"} ,{"NAME_LABEL": "01645-Sum Res UG Tuit- Business Diff", "DESCRIPTION": "Summer Session tuition assessed Resident Undergraduate students admitted to the institution's Business Program and covered by separate differential tuition schedules.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01640"} ,{"NAME_LABEL": "01647-Sum Res UG Tuit- Paramedic Diff", "DESCRIPTION": "Summer Session tuition assessed Resident Undergraduate students admitted to the institution's Paramedic program and covered by separate differential tuition schedules.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01640"} ,{"NAME_LABEL": "01651-Sum Res UG Tuit- Health Prog Diff", "DESCRIPTION": "Sum Res UG Tuit- Health Prog Diff", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01640"} ,{"NAME_LABEL": "01653-Sum Res UG Tuit- Clinical Lab Diff", "DESCRIPTION": "Summer Session tuition assessed Resident Undergraduate students admitted to the institution's Clinical Lab program and covered by separate differential tuition schedules.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01640"} ,{"NAME_LABEL": "01654-Sum Res UG Tuit- Dental Prog Diff", "DESCRIPTION": "Summer Session tuition assessed Resident Undergraduate students admitted to the institution's Dental program and covered by separate differential tuition schedules.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01640"} ,{"NAME_LABEL": "01655-Sum Res UG Tuit- Perform Art Diff", "DESCRIPTION": "Summer Session tuition assessed Resident Undergraduate students admitted to teh institution's Fine and Performing Arts program and covered by separate differential tuition schedules.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01640"} ,{"NAME_LABEL": "01656-Sum Res UG Tuit- Architec AA Diff", "DESCRIPTION": "Summer Session tuition assessed Resident Undergraduate students admitted to the institution's Architecture and Allied Arts program and covered by separate differential tuition schedules.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01640"} ,{"NAME_LABEL": "01659-Sum Res UG Tuit- Journalism Diff", "DESCRIPTION": "Summer Resident Undergraduate Tuit- Journalism Diff", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01640"} ,{"NAME_LABEL": "01675-Summer Nonres Undergrad Tuition", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01100"} ,{"NAME_LABEL": "01111-Summer Nonres Undergrad Tuition", "DESCRIPTION": "Tuition assessed at non-resident undergraduate rates. Restricted to a three-month summer session. (See also 01102 - Non-Resident Undergraduate Tuition and 01109 - Part Time Fee Policy Undergraduate Tuition) (This code will remain active until institutions roll their resource fees into general tuition and differential tuition, at which point this code would no longer be used and will be terminated. Conversion of resource fees must occur by fall term 2011.)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01675"} ,{"NAME_LABEL": "01676-Sum NR UG Tuit- General", "DESCRIPTION": "Summer Session tuition assessed Non-Resident Undergraduate students not otherwise enrolled in specific programs covered by separate differential tuition schedules.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01675"} ,{"NAME_LABEL": "01677-Sum NR UG Tuit- Engineering Diff", "DESCRIPTION": "Summer Session tuition assessed Non-Resident Undergraduate students admitted to the institution's Engineering program and covered by separate differential tuition schedules.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01675"} ,{"NAME_LABEL": "01678-Sum NR UG Tuit- Honors Prog Diff", "DESCRIPTION": "Summer Session tuition assessed Non-Resident Undergraduate students admitted to the institution's Honors program and covered by separate differential tuition schedules.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01675"} ,{"NAME_LABEL": "01679-Sum NR UG Tuit- Pre Engnring Diff", "DESCRIPTION": "Summer Session tuition assessed Non-Resident Undergraduate students admitted to the institution's Pre Engineering program and covered by separate differential tuition schedules.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01675"} ,{"NAME_LABEL": "01680-Sum NR UG Tuit- Business Diff", "DESCRIPTION": "Summer Session tuition assessed Non-Resident Undergraduate students admitted to the institution's Business Program and covered by separate differential tuition schedules.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01675"} ,{"NAME_LABEL": "01682-Sum NR UG Tuit- Paramedic Diff", "DESCRIPTION": "Summer Session tuition assessed Non-Resident Undergraduate students admitted to the institution's Paramedic program and covered by separate differential tuition schedules.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01675"} ,{"NAME_LABEL": "01686-Sum NR UG Tuit- Health Prog Diff", "DESCRIPTION": "Sum NR UG Tuit- Health Prog Diff", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01675"} ,{"NAME_LABEL": "01688-Sum NR UG Tuit- Clinical Lab Diff", "DESCRIPTION": "Summer Session tuition assessed Non-Resident Undergraduate students admitted to the institution's Clinical Lab program and covered by separate differential tuition schedules.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01675"} ,{"NAME_LABEL": "01689-Sum NR UG Tuit- Dental Prog Diff", "DESCRIPTION": "Summer Session tuition assessed Non-Resident Undergraduate students admitted to the institution's Dental program and covered by separate differential tuition schedules.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01675"} ,{"NAME_LABEL": "01690-Sum NR UG Tuit- Perform Art Diff", "DESCRIPTION": "Summer Session tuition assessed Non-Resident Undergraduate students admitted to the institution's Fine and Performing Arts program and covered by separate differential tuition schedules.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01675"} ,{"NAME_LABEL": "01691-Sum NR UG Tuit- Architec AA Diff", "DESCRIPTION": "Summer Session tuition assessed Non-Resident Undergraduate students admitted to the institution's Architecture and Allied Arts program and covered by separate differential tuition schedules.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01675"} ,{"NAME_LABEL": "01694-Sum NR UG Tuit- Journalism Diff", "DESCRIPTION": "Summer Non-Resident Undergraduate Tuition- Journalism Diff", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01675"} ,{"NAME_LABEL": "01810-Summer Resident Graduate Tuition", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01100"} ,{"NAME_LABEL": "01112-Summer Resident Graduate Tuition", "DESCRIPTION": "Tuition assessed at resident graduate rates. Restricted to a three-month summer session. (See also 01104 - Resident Graduate Tuition and 01108 - Part Time Fee Policy Graduate Tuition) (This code will remain active until institutions roll their resource fees into general tuition and differential tuition, at which point this code would no longer be used and will be terminated. Conversion of resource fees must occur by fall term 2011.)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01810"} ,{"NAME_LABEL": "01811-Sum Res Grad Tuit- General", "DESCRIPTION": "Summer Session tuition assessed Resident Graduate students not otherwise enrolled in specific programs covered by separate differential tuition schedules.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01810"} ,{"NAME_LABEL": "01812-Sum Res Grad Tuit- Engineering Diff", "DESCRIPTION": "Summer Session tuition assessed Resident Graduate students admitted to the institution's Engineering program and covered by separate differential tuition schedules.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01810"} ,{"NAME_LABEL": "01813-Sum Res Grad Tuit- Honors Prog Diff", "DESCRIPTION": "Summer Session tuition assessed Resident Graduate students admitted to the institution's Honors program and covered by separate differential tuition schedules.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01810"} ,{"NAME_LABEL": "01815-Sum Res Grad Tuit- Business Diff", "DESCRIPTION": "Summer Session tuition assessed Resident Graduate students admitted to the institution's Business program and covered by separate differential tuition schedules.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01810"} ,{"NAME_LABEL": "01816-Sum Res Grad Tuit- Med Physics Diff", "DESCRIPTION": "Summer Session tuition assessed Resident Graduate students admitted to the institution's Medical Physics program and covered by separate differential tuition schedules.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01810"} ,{"NAME_LABEL": "01818-Sum Res Grad Tuit- MBA Prog Diff", "DESCRIPTION": "Summer Session tuition assessed Resident Graduate students admitted to the institution's MBA Program and covered by separate differential tuition schedules.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01810"} ,{"NAME_LABEL": "01819-Sum Res Grad Tuit- SocialWork Diff", "DESCRIPTION": "Summer Session tuition assessed Resident Graduate students admitted to the institution's Social Work program and covered by separate differential tuition schedules.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01810"} ,{"NAME_LABEL": "01820-Sum Res Grad Tuit- Psych Prog Diff", "DESCRIPTION": "Summer Session tuition assessed Resident Graduate students admitted to the institution's Psychology program and covered by separate differential tuition schedules.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01810"} ,{"NAME_LABEL": "01821-Sum Res Grad Tuit- Health Prog Diff", "DESCRIPTION": "Summer Session tuition assessed Resident Graduate students admitted to the institution's Health program and covered by separate differential tuition schedules.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01810"} ,{"NAME_LABEL": "01822-Sum Res Grad Tuit- Arts Sci Diff", "DESCRIPTION": "Summer Session tuition assessed Resident Graduate students admitted to the institution's Arts and Sciences program and covered by separate differential tuition schedules.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01810"} ,{"NAME_LABEL": "01825-Sum Res Grad Tuit- Perform Art Diff", "DESCRIPTION": "Summer Session tuition assessed Resident Graduate students admittted to the institution's Fine and Performing Arts program and covered by separate differential tuition schedules.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01810"} ,{"NAME_LABEL": "01826-Sum Res Grad Tuit- Architec AA Diff", "DESCRIPTION": "Summer Session tuition assessed Resident Graduate students admittted to the institution's Architecture and Allied Arts program and covered by separate differential tuition schedules.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01810"} ,{"NAME_LABEL": "01827-Sum Res Grad Tuit- Education Diff", "DESCRIPTION": "Summer Resident Graduate Tuition- Education Diff", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01810"} ,{"NAME_LABEL": "01829-Sum Res Grad Tuit- Journalism Diff", "DESCRIPTION": "Summer Resident Graduate Tuition- Journalism Diff", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01810"} ,{"NAME_LABEL": "01845-Summer Nonresident Graduate Tuition", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01100"} ,{"NAME_LABEL": "01113-Summer Nonresident Graduate Tuition", "DESCRIPTION": "Tuition assessed at non-resident graduate rates. Restricted to a three-month summer session. (See also 01105 - Non-Resident Graduate Tuition and 01108 - Part Time Fee Policy Graduate Tuition) (This code will remain active until institutions roll their resource fees into general tuition and differential tuition, at which point this code would no longer be used and will be terminated. Conversion of resource fees must occur by fall term 2011.)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01845"} ,{"NAME_LABEL": "01846-Sum NR Grad Tuit- General", "DESCRIPTION": "Summer Session tuition assessed Non-Resident Graduate students not otherwise enrolled in specific programs covered by separate differential tuition schedules.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01845"} ,{"NAME_LABEL": "01847-Sum NR Grad Tuit- Engineering Diff", "DESCRIPTION": "Summer Session tuition assessed Non-Resident Graduate students admitted to the institution's Engineering program and covered by separate differential tuition schedules.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01845"} ,{"NAME_LABEL": "01848-Sum NR Grad Tuit- Honors Prog Diff", "DESCRIPTION": "Summer Session tuition assessed Non-Resident Graduate students admitted to the institution's Honors program and covered by separate differential tuition schedules.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01845"} ,{"NAME_LABEL": "01850-Sum NR Grad Tuit- Business Diff", "DESCRIPTION": "Summer Session tuition assessed Non-Resident Graduate students admitted to the institution's Business program and covered by separate differential tuition schedules.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01845"} ,{"NAME_LABEL": "01851-Sum NR Grad Tuit- Med Physics Diff", "DESCRIPTION": "Summer Session tuition assessed Non-Resident Graduate students admitted to the institution's Medical Physics program and covered by separate differential tuition schedules.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01845"} ,{"NAME_LABEL": "01853-Sum NR Grad Tuit- MBA Prog Diff", "DESCRIPTION": "Summer Session tuition assessed Non-Resident Graduate students admitted to the institution's MBA Program and covered by separate differential tuition schedules.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01845"} ,{"NAME_LABEL": "01854-Sum NR Grad Tuit- SocialWork Diff", "DESCRIPTION": "Summer Session tuition assessed Non-Resident Graduate students admitted to the institution's Social Work program and covered by separate differential tuition schedules.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01845"} ,{"NAME_LABEL": "01855-Sum NR Grad Tuit- Psych Prog Diff", "DESCRIPTION": "Summer Session tuition assessed Non-Resident Graduate students admitted to the institution's Psychology program and covered by separate differential tuition schedules.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01845"} ,{"NAME_LABEL": "01856-Sum NR Grad Tuit- Health Prog Diff", "DESCRIPTION": "Summer Session tuition assessed Non-Resident Graduate students admitted to the institution's Health program and covered by separate differential tuition schedules.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01845"} ,{"NAME_LABEL": "01857-Sum NR Grad Tuit- Arts Sci Diff", "DESCRIPTION": "Summer Session tuition assessed Non-Resident Graduate students admitted to the institution's Arts and Sciences program and covered by separate differential tuition schedules.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01845"} ,{"NAME_LABEL": "01860-Sum NR Grad Tuit- Perform Art Diff", "DESCRIPTION": "Summer Session tuition assessed Non-Resident Graduate students admittted to the institution's Fine and Performing Arts program and covered by separate differential tuition schedules.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01845"} ,{"NAME_LABEL": "01861-Sum NR Grad Tuit- Architec AA Diff", "DESCRIPTION": "Summer Session tuition assessed Non-Resident Graduate students admittted to the institution's Architecture and Allied Arts program and covered by separate differential tuition schedules.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01845"} ,{"NAME_LABEL": "01862-Sum NR Grad Tuit- Education Diff", "DESCRIPTION": "Summer Non-Resident Graduate Tuition- Education Diff", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01845"} ,{"NAME_LABEL": "01864-Sum NR Grad Tuit- Journalism Diff", "DESCRIPTION": "Summer Non-Resident Graduate Tuition- Journalism Diff", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01845"} ,{"NAME_LABEL": "01880-Law Resident Tuition", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01100"} ,{"NAME_LABEL": "01120-Law Resident Tuition", "DESCRIPTION": "Tuition assessed at resident law tuition rates. (This code will remain active until institutions roll their resource fees into general tuition and differential tuition, at which point this code would no longer be used and will be terminated. Conversion of resource fees must occur by fall term 2011.)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01880"} ,{"NAME_LABEL": "01881-Law Res Tuit- General", "DESCRIPTION": "Tuition assessed Resident Law students not otherwise enrolled in specific programs covered by separate differential tuition schedules.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01880"} ,{"NAME_LABEL": "01882-Law Res Tuit- Envt Nat Rsrc Diff", "DESCRIPTION": "Tuition assessed Resident Law students admitted to the institution's Environmental and Natural Resources Law program and covered by separate differential tuition schedules.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01880"} ,{"NAME_LABEL": "01883-Law Res Tuit- ConflictDispRes Diff", "DESCRIPTION": "Tuition assessed Resident Law students admitted to the institution's Conflict and Dispute Resolution program and covered by separate differential tuition schedules.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01880"} ,{"NAME_LABEL": "01884-Law Res Tuit- Summer", "DESCRIPTION": "Law Resident Tuition- Summer", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01880"} ,{"NAME_LABEL": "01890-Law Nonresident Tuition", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01100"} ,{"NAME_LABEL": "01121-Law Nonresident Tuition", "DESCRIPTION": "Tuition assessed at non-resident law tuition rates. (This code will remain active until institutions roll their resource fees into general tuition and differential tuition, at which point this code would no longer be used and will be terminated. Conversion of resource fees must occur by fall term 2011.)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01890"} ,{"NAME_LABEL": "01891-Law NR Tuit- General", "DESCRIPTION": "Tuition assessed Non-Resident Law students not otherwise enrolled in specific programs covered by separate differential tuition schedules.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01890"} ,{"NAME_LABEL": "01892-Law NR Tuit- Envt Nat Rsrc Diff", "DESCRIPTION": "Tuition assessed Non-Resident Law students admitted to the institution's Environmental and Natural Resources Law program and covered by separate differential tuition schedules.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01890"} ,{"NAME_LABEL": "01893-Law NR Tuit- ConflictDispRes Diff", "DESCRIPTION": "Tuition assessed Non-Resident Law students admitted to the institution's Conflict and Dispute Resolution program and covered by separate differential tuition schedules.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01890"} ,{"NAME_LABEL": "01894-Law NR Tuit- Summer", "DESCRIPTION": "Law Non-Resident Tuition- Summer", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01890"} ,{"NAME_LABEL": "01200-Study Resources Fees", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01000"} ,{"NAME_LABEL": "01201-Law Res Study Resource Fee", "DESCRIPTION": "A programmatic fee assessed each term to all students classed as residents who are enrolled in the law program at the UO.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01200"} ,{"NAME_LABEL": "01202-Law Nonres Study Resource Fee", "DESCRIPTION": "A programmatic fee assessed each term to all students classed as non-residents who are enrolled in the law program at the UO.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01200"} ,{"NAME_LABEL": "01203-MBA Res Study Resource Fee", "DESCRIPTION": "A programmatic fee assessed each term to all students classed as residents who are enrolled in the Master of Business Administration program.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01200"} ,{"NAME_LABEL": "01204-MBA Nonres Study Resource Fee", "DESCRIPTION": "A programmatic fee assessed each term to all students classed as non-residents who are enrolled in the Master of Business Administration program.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01200"} ,{"NAME_LABEL": "01205-CBA Res Study Resource Fee", "DESCRIPTION": "A programmatic fee assessed each term to all students classed as residents who are enrolled in the College of Business Administration.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01200"} ,{"NAME_LABEL": "01206-CBA Nonres Study Resource Fee", "DESCRIPTION": "A programmatic fee assessed each term to all students classed as non-residents who are enrolled in the College of Business Administration.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01200"} ,{"NAME_LABEL": "01207-Engineer Res Study Resource Fee", "DESCRIPTION": "A programmatic fee assessed each term to all students classed as residents who are enrolled in the College of Engineering.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01200"} ,{"NAME_LABEL": "01208-Engineer Nonres Study Resource Fee", "DESCRIPTION": "A programmatic fee assessed each term to all students classed as non-residents who are enrolled in the College of Engineering.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01200"} ,{"NAME_LABEL": "01211-Technology Resource Fee - Res", "DESCRIPTION": "A universal fee assessed each term to all students classed as residents. Revenue from this fee is specifically targeted to improve computer related services and equipment for students.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01200"} ,{"NAME_LABEL": "01212-Technology Resource Fee- Nonres", "DESCRIPTION": "A universal fee assessed each term to all students classed as non-residents. Revenue from this fee is specifically targeted to improve computer related services and equipment for students.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01200"} ,{"NAME_LABEL": "01213-Matriculation Resource Fee", "DESCRIPTION": "A one-time universal fee assessed to all new, incoming students (Freshmen and transfers). This fee was adopted in January 1988 at EOU and July 1993 at all other institutions.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01200"} ,{"NAME_LABEL": "01214-Honors College Study Resource Fees", "DESCRIPTION": "A programmatic fee assessed each term to all Honors College students. This fee was originally established in the 1997-1998 Academic Year Fee Book.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01200"} ,{"NAME_LABEL": "01215-Business Major Resource Fee", "DESCRIPTION": "A programmatic fee assessed each term to all undergraduate business majors.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01200"} ,{"NAME_LABEL": "01216-Architecture Resource Fee", "DESCRIPTION": "A programmatic fee assessed each term to all Architecture and Landscape Architecture majors. The revenue generated from this fee will provide funding for the computer lab, undergraduate special advisor program, and specialized tutoring program. This fee was originally established in the 1998-1999 Academic Year Fee Book.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01200"} ,{"NAME_LABEL": "01217-CAS Resource Fee", "DESCRIPTION": "A programmatic fee assessed each term to all undergraduates majoring or undeclared in the College of Arts and Sciences (CAS). Additional resource fees for CAS students majoring in science-intensive programs will also be recorded using this account. The revenue generated from this fee will be used to enhance opportunities and facilities for students through improved and expanded advising, supervised participatory learning experiences, and support for specialized student facilities and equipment. This fee was originally established in the 2000-2001 Academic Year Fee Book.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01200"} ,{"NAME_LABEL": "01218-Journalism & Comm Study Res Fee", "DESCRIPTION": "A programmatic fee assessed each term to all Journalism undergraduate majors and pre-majors. The revenue generated by this fee will be used to enhance computer and digital video technology in existing programs and expand section offerings for majors. This fee will also replace a course material fee in 39 Journalism courses. This fee was originally established in the 2001-2002 Academic Year Fee Book.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01200"} ,{"NAME_LABEL": "01219-Masters in Mgmt Res Resource Fee", "DESCRIPTION": "A programmatic fee assessed each term to all resident graduates in the Master of Management program. This fee was originally established in the 1998-1999 Academic Year Fee Book.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01200"} ,{"NAME_LABEL": "01220-Masters in Mgmt NonRes Resource Fee", "DESCRIPTION": "A programmatic fee assessed each term to all non-resident graduates in the Master of Management program. This fee was originally established in the 1998-1999 Academic Year Fee Book.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01200"} ,{"NAME_LABEL": "01221-PSY Mental Hlth Counsl Resource Fee", "DESCRIPTION": "A programmatic fee assessed each term to all masters degree students in Applied Psychology enrolled in the Mental Health Counseling track. This fee was originally established in the 2000-2001 Academic Year Fee Book.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01200"} ,{"NAME_LABEL": "01222-PSY Grp Facil & Traing Resource Fee", "DESCRIPTION": "A programmatic fee assessed each term to all masters degree students in Applied Psychology enrolled in the Group Facilitation and Training Track. This fee was originally established in the 2000-2001 Academic Year Fee Book.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01200"} ,{"NAME_LABEL": "01223-Computer & Info Sci Resource Fee", "DESCRIPTION": "A programmatic fee assessed each term to all Computer Science undergraduate major, Math-CIS major, Computer Science Second baccalaureate and Computer Science masters level student. The revenue generated by this fee will be used to maintain and manage expensive and highly specialized equipment and software, as well as recruit and hire additional faculty. This fee was originally established in the 2001-2002 Academic Year Fee Book.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01200"} ,{"NAME_LABEL": "01224-Multimedia Resource Fee", "DESCRIPTION": "A programmatic fee assessed each term to all Multimedia Design program majors. The revenue generated by this fee will be used to provide critically needed funds for the improvement and maintenance of special facilities associated with these course offerings, such as studio environments, hardware, software, furniture, and other modifications. This fee was originally established in the 2001-2002 Academic Year Fee Book.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01200"} ,{"NAME_LABEL": "01225-Fine & Performing Arts Resource Fee", "DESCRIPTION": "A programmatic fee assessed each term for students enrolled in the Fine & Performing Arts program. This fee was originally established in the 2002-2003 Academic Year Fee Book.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01200"} ,{"NAME_LABEL": "01226-School of Education Resource Fee", "DESCRIPTION": "A programmatic fee assessed each term to students enrolled in the School of Education. This fee was originally established in the 2002-2003 Academic Year Fee Book.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01200"} ,{"NAME_LABEL": "01227-School of Music Resource Fee", "DESCRIPTION": "A programmatic fee assessed each term to students enrolled in the School of Music. This fee was originally established in the 2002-2003 Academic Year Fee Book.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01200"} ,{"NAME_LABEL": "01228-Registration Resource Fee", "DESCRIPTION": "A universal fee assessed each term to all students for the first credit hour enrolled. This fee is to cover the fixed costs of registering and incorporating a student into the student body each term. This fee was originally established in the 2002-2003 Academic Year Fee Book.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01200"} ,{"NAME_LABEL": "01229-School of Business Resource Fee", "DESCRIPTION": "A programmatic fee assessed each term to all undergraduate students enrolled in the School of Business at SOU. This fee was originally established in the 2002-2003 Academic Year Fee Book.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01200"} ,{"NAME_LABEL": "01230-School of Science Resource Fee", "DESCRIPTION": "A programmatic fee assessed each term to all undergraduate students enrolled in the School of Science. This fee was originally established in the 2002-2003 Academic Year Fee Book.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01200"} ,{"NAME_LABEL": "01231-Masters of Arts in Teaching Res Fee", "DESCRIPTION": "A programmatic fee assessed each term to all graduate students enrolled in the Masters of Arts in Teaching program. This fee was originally established in the 2002-2003 Academic Year Fee Book.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01200"} ,{"NAME_LABEL": "01232-Engineer Undergrad Study Res Fee", "DESCRIPTION": "A programmatic fee assessed each term to all undergraduate students enrolled in the College of Engineering.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01200"} ,{"NAME_LABEL": "01233-Engineer Grad Study Resource Fee", "DESCRIPTION": "A programmatic fee assessed each term to all graduate students enroll in the College of Engineering. This fee was originally established in the 2000-2001 Academic Year Fee Book.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01200"} ,{"NAME_LABEL": "01234-Pre-Engineer Study Resource Fee", "DESCRIPTION": "A programmatic fee assessed each term to all students enrolled in the Pre-Engineering program.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01200"} ,{"NAME_LABEL": "01235-Health Professions Resource Fee", "DESCRIPTION": "A programmatic fee assessed each term to all students enrolled in Health Profession programs. This fee was originally established in the 2005-2006 Academic Year Fee Book.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01200"} ,{"NAME_LABEL": "01236-Dental Hygiene Resource Fee", "DESCRIPTION": "A programmatic fee assessed each term to all students enrolled in Dental Hygiene programs. This fee was originally established in the 2005-2006 Academic Year Fee Book.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01200"} ,{"NAME_LABEL": "01237-Engineering Professions Res Fee", "DESCRIPTION": "A programmatic fee assessed each term to all students enrolled in Engineering Profession programs. This fee was originally established in the 2005-2006 Academic Year Fee Book.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01200"} ,{"NAME_LABEL": "01238-Emergency Med Tech AAS Resource Fee", "DESCRIPTION": "A programmatic fee assessed each term to all students enrolled in the Emergency Medical Technician AAS Program. This fee is a continuation of a programmatic fee being transferred from OHSU. This fee was originally established in the 2002-2003 Academic Year Fee Book.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01200"} ,{"NAME_LABEL": "01239-Clinical Lab Sci/Med Tech Res Fee", "DESCRIPTION": "A programmatic fee assessed each term to all students enrolled in the Clinical Laboratory Sciences program. This fee is a continuation of a programmatic fee being transferred from OHSU. This fee was originally established in the 2002-2003 Academic Year Fee Book.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01200"} ,{"NAME_LABEL": "01240-Paramedic Ed Certificate Res Fee", "DESCRIPTION": "A programmatic fee assessed each term to all students enrolled in the Paramedic Education Certificate program. This fee is a continuation of a programmatic fee being transferred from OHSU. This fee was originally established in the 2002-2003 Academic Year Fee Book.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01200"} ,{"NAME_LABEL": "01241-Speech and Hearing Grad Res Fee", "DESCRIPTION": "A programmatic fee assessed each term to all students enrolled in the speech and hearing sciences. This fee was originally established in the 2003-2004 Academic Year Fee Book and approved by the Board for use at PSU.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01200"} ,{"NAME_LABEL": "01242-Student Service Resource Fee", "DESCRIPTION": "A universal fee assessed each term to all enrolled undergraduate and graduate students. This fee was originally established in the 2003-2004 Academic Year Fee Book and approved by the Board for use at PSU.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01200"} ,{"NAME_LABEL": "01243-Fine Arts Program Resource Fee", "DESCRIPTION": "A programmatic fee assessed each term to all enrolled students in the fine arts program. This fee was originally established in the 2003-2004 Academic Year Fee Book and approved by the Board for use at OSU.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01200"} ,{"NAME_LABEL": "01244-Interdisciplinary Studies-Graduate", "DESCRIPTION": "A programmatic fee assessed each term to all enrolled graduate students in the interdisciplinary studies program. This fee was originally established in the 2003-2004 Academic Year Fee Book and approved by the Board for use at OSU.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01200"} ,{"NAME_LABEL": "01245-Education Program Resource Fee", "DESCRIPTION": "A programmatic fee assessed each term to all enrolled students in the education program. This fee was originally established in the 2003-2004 Academic Year Fee Book and approved by the Board for use at OSU.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01200"} ,{"NAME_LABEL": "01246-PSY Human Services Resource Fee", "DESCRIPTION": "A programmatic fee assessed each term to all enrolled students in the masters of applied psychology - human services track. This fee was originally established in the 2003-2004 Academic Year Fee Book and approved by the Board for use at SOU.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01200"} ,{"NAME_LABEL": "01247-Business Pre-Major Resource Fee", "DESCRIPTION": "A programmatic fee assessed each term to all undergraduate business pre-majors. This fee was originally established in the 2003-2004 Academic Year Fee Book and approved by the Board for use at the University of Oregon.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01200"} ,{"NAME_LABEL": "01248-Liberal Arts - Upper Div Res Fee", "DESCRIPTION": "A programmatic fee assessed each term to all students enrolled in upper division Liberal Arts programs. This fee was originally established in the 2005-2006 Academic Year Fee Book.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01200"} ,{"NAME_LABEL": "01249-Science - Upper Div Study Res Fee", "DESCRIPTION": "A programmatic fee assessed each term to all students enrolled in upper division Science programs. This fee was originally established in the 2005-2006 Academic Year Fee Book.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01200"} ,{"NAME_LABEL": "01250-Human Dev&Family Sci Res Fee", "DESCRIPTION": "A programmatic fee assessed each term to Human Development and Family Science majors. This fee was originally established in the 2005-2006 Academic Year Fee Book.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01200"} ,{"NAME_LABEL": "01251-DHE-Apparel/Interior Dsgn Res Fee", "DESCRIPTION": "A programmatic fee assessed each term to DHE-Apparel/Interior Design students. This fee was originally established in the 2005-2006 Academic Year Fee Book", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01200"} ,{"NAME_LABEL": "01252-Cert. - Nonprofit Managment Res Fee", "DESCRIPTION": "A programmatic fee assessed each term to Cert. - Nonprofit Management students. This fee was originally established in the 2005-2006 Academic Year Fee Book.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01200"} ,{"NAME_LABEL": "01254-Business Honors Program Res Fee", "DESCRIPTION": "A programmatic fee assessed each term to Business Honors Program students. This fee was originally established in the 2005-2006 Academic Year Fee Book.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01200"} ,{"NAME_LABEL": "01255-Grad Sch Soc Work Dist Ed Res Fee", "DESCRIPTION": "A programmatic fee assessed each term to Graduate School Social Work Distance Education students. This fee was originally established in the 2005-2006 Academic Year Fee Book.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01200"} ,{"NAME_LABEL": "01257-Transcript Resource Fee", "DESCRIPTION": "A one-time universal fee assessed to all students. This fee was originally established in the 2006-7 Academic Year Fee book.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01200"} ,{"NAME_LABEL": "01258-Housing Studies Resource Fee", "DESCRIPTION": "A programmic fee assessed each term to DHE-Housing Studies students. This fee was originally established in the 2006-7 Academic Year Fee Book.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01200"} ,{"NAME_LABEL": "01259-Merchandising Mgmt Resource Fee", "DESCRIPTION": "A programmatic fee assessed each term to Merchandising Management students. This fee was originally established in the 2007-8 academic year fee book.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01200"} ,{"NAME_LABEL": "01261-UG International Student Fees", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01200"} ,{"NAME_LABEL": "01265-Mandatory Enrollment Fees", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01200"} ,{"NAME_LABEL": "01300-Student Building Fees", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01000"} ,{"NAME_LABEL": "01301-Student Building Fee Academic Year", "DESCRIPTION": "Fee assessed during fall, winter and spring terms to all enrolled students to pay Debt Service on student buildings.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01300"} ,{"NAME_LABEL": "01302-Student Building Fee-Summer Term", "DESCRIPTION": "Fee assessed during summer term to all enrolled students to pay Debt Service on student buildings.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01300"} ,{"NAME_LABEL": "01350-Other Mandatory Enrollment Fees", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01000"} ,{"NAME_LABEL": "01351-Recreation Center Fee Academic Year", "DESCRIPTION": "Fee assessed during fall, winter and spring terms to all enrolled students for construction and operation of the student recreation center. (This fee was approved by student referendum in 1995 at the University of Oregon and is currently only being assessed at the U of O. PSU will be assessing this fee when the new (PCAT) student recreation center opens. Other institutions are currently contemplating assessing fees of this type and may do so in the future.)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01350"} ,{"NAME_LABEL": "01352-Recreation Center Fee-Summer Term", "DESCRIPTION": "Fee assessed during Summer Term for construction and operation of the student recreation center.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01350"} ,{"NAME_LABEL": "01400-Incidental Fees", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01000"} ,{"NAME_LABEL": "01401-Incidental Fees-Institutional", "DESCRIPTION": "Fees for allocation to student union, student health service, student publications and other educational and athletic activities or programs. It excludes specific charges, deposits, or fines.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01400"} ,{"NAME_LABEL": "01410-Incidental Fees-Other", "DESCRIPTION": "Fees not covered in 01401, Incidental Fees - Institutional.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01400"} ,{"NAME_LABEL": "01420-Incidental Fees-Summer Term", "DESCRIPTION": "Restricted to summer term fees only. (See account code 01410 (Incidental Fee - Other).)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01400"} ,{"NAME_LABEL": "01450-Student Health Fee", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01000"} ,{"NAME_LABEL": "01451-Health Fee-Undergrad", "DESCRIPTION": "Student health fees for regularly enrolled undergraduate students.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01450"} ,{"NAME_LABEL": "01452-Health Fee Graduate", "DESCRIPTION": "Student health fees for regularly enrolled graduates students.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01450"} ,{"NAME_LABEL": "01460-Summer Health Fees", "DESCRIPTION": "Student health fees for students enrolled in summer term.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01450"} ,{"NAME_LABEL": "01461-Special Program Health Fee", "DESCRIPTION": "Special Program Health Fee", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01450"} ,{"NAME_LABEL": "01465-Conference Health Fee", "DESCRIPTION": "Conference Health Fee", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01450"} ,{"NAME_LABEL": "01470-Other Instns Health Fee", "DESCRIPTION": "Student health fees collected by one institution for students enrolled at their institution but taking classes at another OUS institution (i.e. UO students studying for a term at PSU).", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01450"} ,{"NAME_LABEL": "01495-Stop Out Health Fee", "DESCRIPTION": "Student health fees for students not currently enrolled. Students are allowed one term of continuing health coverage after their enrollment ends. (i.e. after graduation; summer if student is not enrolled; student taking one term off from school)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01450"} ,{"NAME_LABEL": "01499-Miscellaneous Health Fee", "DESCRIPTION": "Student health fees that do not fit in to any of the above account codes.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01450"} ,{"NAME_LABEL": "01700-Other Student Fees", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01000"} ,{"NAME_LABEL": "01701-International Program Surcharge", "DESCRIPTION": "Fees over and above regular tuition, lab and course fees.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01700"} ,{"NAME_LABEL": "01702-Music Fee", "DESCRIPTION": "Fees from non-Music major students for music lessons, practice room rentals, and instrument rentals. Restricted to special music fees.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01700"} ,{"NAME_LABEL": "01703-Conference & Short Course Fee", "DESCRIPTION": "May include related participant expenses such as meals, supplies, coffee breaks, etc., when used with a Designated Operations Fund. Use for university credit only; see 06410 - Workshops - Non-Credit Income, for non-credit workshops.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01700"} ,{"NAME_LABEL": "01704-Graduate Qualifying Exam Fee", "DESCRIPTION": "Fees for graduate qualifying examinations.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01700"} ,{"NAME_LABEL": "01705-Special Exam Fee", "DESCRIPTION": "Fees for special examinations such as exams for credit, Scholastic Aptitude Tests and College Entrance Examination Board.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01700"} ,{"NAME_LABEL": "01706-Field Trip Fees", "DESCRIPTION": "Fees for recognized class field trips.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01700"} ,{"NAME_LABEL": "01710-Authorized Course Fees", "DESCRIPTION": "Fees charged for specific classes in addition to general tuition.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01700"} ,{"NAME_LABEL": "01715-Authorized Lab Fees", "DESCRIPTION": "Fees for use of a lab when fee is associated with a lab class (i.e. Biology lab, Chemistry lab, etc.).", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01700"} ,{"NAME_LABEL": "01720-Entrance Evaluation Fee", "DESCRIPTION": "Fees charged for the evaluation of an applicant prior to acceptance to a program or institution.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01700"} ,{"NAME_LABEL": "01721-Application Fee & Late Charge", "DESCRIPTION": "Fees required when a student seeks formal admission. Excludes fees for qualification and testing purposes. (See account codes 01752 (Counseling and Testing Fee), 01704 (Graduate Qualifying Exam Fee), 01723 (Change of Program Fee), 01724 (Reinstatement Fee) and 01705 (Special Exam Fee).)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01700"} ,{"NAME_LABEL": "01722-Late Registration/Pmt Fee", "DESCRIPTION": "Fees levied as penalties for late registration.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01700"} ,{"NAME_LABEL": "01723-Change of Program Fee", "DESCRIPTION": "Fees for change of program. Excludes tuition and fees incidental to the change.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01700"} ,{"NAME_LABEL": "01724-Reinstatement Fee", "DESCRIPTION": "Fee applied to a student who has not pursued his education actively during the past two years or has been suspended to make up his grade point average either at a community college or at night school. It is restricted to the reinstatement fee only: It excludes fees occurring as a result of the reinstatement.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01700"} ,{"NAME_LABEL": "01725-Degree Application Fee", "DESCRIPTION": "Fee applied to a student upon application for a degree.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01700"} ,{"NAME_LABEL": "01726-Refund Penalty Fee", "DESCRIPTION": "Fees levied as penalty for a refund.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01700"} ,{"NAME_LABEL": "01727-Acceptance Fee", "DESCRIPTION": "Fee assessed to a student in selected programs when that student has been accepted for admission.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01700"} ,{"NAME_LABEL": "01731-Study Abroad Fees", "DESCRIPTION": "Fees charged to students for study abroad programs fees. The fees may include, but are not limited to: application processing, room and board, instruction, field trips, books, and other educational materials fees when being charged as a consolidate or 'aggregate' fee. This account is used when the specific fees cannot readily be separately identifiable.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01700"} ,{"NAME_LABEL": "01735-American English Institute Fees", "DESCRIPTION": "Course or program fees for the University of Oregon American English Institute (AEI).", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01700"} ,{"NAME_LABEL": "01751-Placement Service Fee", "DESCRIPTION": "Fees for services rendered in the placement of graduating students.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01700"} ,{"NAME_LABEL": "01752-Counseling & Testing Fee", "DESCRIPTION": "Fees for aptitude and interest-type counseling and testing services. It excludes 01704 (Graduate Qualifying Exam Fee) and 01705 (Special Exam Fee).", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01700"} ,{"NAME_LABEL": "01753-Placement Portfolio Fee", "DESCRIPTION": "Fees for services rendered in work on a placement portfolio for graduating students.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01700"} ,{"NAME_LABEL": "01795-Other Special Services Fees", "DESCRIPTION": "Fees for other special services not otherwise categorized by another account code.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01700"} ,{"NAME_LABEL": "01799-Miscellaneous Student Fees", "DESCRIPTION": "Fees for instructional or institutional purposes that do not fit other classifications of student fees. It excludes fees such as 06301 Transcript Fee, 06206 Library Fines, 06299 Fines - Other and 06993 Deposits.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01700"} ,{"NAME_LABEL": "01900-Fee Remissions", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01000"} ,{"NAME_LABEL": "01901-Oregon Minority Enroll Initiative", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01900"} ,{"NAME_LABEL": "01910-Oregon Educational Diversity Init", "DESCRIPTION": "Fee remission of tuition and other mandatory enrollment fees paid for students for educational services. This account code combines former Minority Freshman (01902), Minority Junior (01903), Portland Teacher (01904) and Oregon Laurels Program (01920).", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01900"} ,{"NAME_LABEL": "01930-International Cultural Serv Fee Rem", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01900"} ,{"NAME_LABEL": "01931-International Student Fee Rem", "DESCRIPTION": "Fee remission of tuition and other mandatory enrollment fees paid for undergraduate or graduate students with foreign student status. The award amount may vary, but cannot exceed the total nonresident undergraduate or graduate Mandatory Enrollment Fees. (Ref Academic Year Fee Book)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01930"} ,{"NAME_LABEL": "01932-Cultural Serv Prog Fee Rem", "DESCRIPTION": "Fee remission of tuition and other mandatory enrollment fees paid for undergraduate or graduate students with foreign student status who are competitively selected on the basis of academically meritorious achievement and who fulfill community service requirements of the program while receiving the award. The award amount may vary, but cannot exceed the total nonresident undergraduate or graduate Mandatory Enrollment Fees. (Ref Academic Year Fee Book)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01930"} ,{"NAME_LABEL": "01940-International Exchange Programs", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01900"} ,{"NAME_LABEL": "01941-OUS International Exch Fee Rem", "DESCRIPTION": "Fee remission of tuition and other mandatory enrollment fees paid for students who are attending Oregon University System institutions as a part of an approved system wide exchange program. The award may consist of remission of all or some of the Mandatory Enrollment Fees, depending upon the reciprocal agreement under which the student is enrolled. (Ref Academic Year Fee Book)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01940"} ,{"NAME_LABEL": "01942-Inst International Exch Fee Rem", "DESCRIPTION": "Fee remission of tuition and other mandatory enrollment fees paid for students who are attending Oregon University System institutions as a part of a Board-approved institution exchange program. The award may consist of remission of all or some of the Mandatory Enrollment Fees, depending upon the reciprocal agreement under which the student is enrolled. (Ref Academic Year Fee Book)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01940"} ,{"NAME_LABEL": "01943-Spec Inst Internationl Exch Fee Rem", "DESCRIPTION": "New account code to separately identify the Institutional International Exchange fee remission between regular (01942) and 'special' (01943) categories. Use of this new code is optional but can be used to record/report on a 'special' subdivision of this fee remission.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01940"} ,{"NAME_LABEL": "01950-Contract & Grant Fee Rem", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01900"} ,{"NAME_LABEL": "01951-Contr & Grant Academic Yr Fee Rem", "DESCRIPTION": "Fee remission of tuition and other mandatory enrollment fees paid by or for students for educational services under a contract or grant. This account is for academic year fees only. See 01952 for summer session.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01950"} ,{"NAME_LABEL": "01952-Contr & Grant Summer Sess Fee Rem", "DESCRIPTION": "Fee remission of tuition and other mandatory enrollment fees paid by or for students for educational services under a contract or grant. This account is for summer session fees only. See 01951 for academic year.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01950"} ,{"NAME_LABEL": "01961-UG International Student Fee Remiss", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01900"} ,{"NAME_LABEL": "01965-VOYAGER Fee Rem", "DESCRIPTION": "To create an account for the new VOYAGER fee remission program. The VOYAGER fee remissions are for Oregon residents (OAR 580-010-02 - to 045) who are members of the National Guard or Reserves and were deployed in an area of military combat since September 11, 2001. This fee remission is for full time students pursuing their initial bachelor's degree. Students must submit a Free Application for Federal Student Assistance annually and continue to maintain satisfactory academic progress to maintain eligibility. Award is the difference between the National Guard and Reserves admission benefit of $4500 and the total enrollment fees. Students are responsible for securing the National Guard or Reserves tuition benefit. Duration of the VOYAGER award is no longer than four years excepting those five year degree programs as documented in the campus general catalogs. Student may not earn more than 15 credits above the minimum number of credits required for the degree to maintain eligibility.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01900"} ,{"NAME_LABEL": "01966-Veterans' Dependent Fee Remission", "DESCRIPTION": "Student must be admitted to a degree program at an Oregon University System campus. The student must be a child (includes adopted child or stepchildren), a spouse, or un-remarried surviving spouse of a member of the United States Armed Forces who: 1) died while on active duty after 9/11/01, or 2) died due to a service-connected condition incurred after 9/11/01, or 3) incurred a service-connected condition(s) after 9/11/01 rated 100%, total and permanent, by the Department of Veteran Affairs. An eligible child must be 23 years of age or younger at the time the child applies for the waiver. A child who is older than 23 years of age is eligible for a waiver for a master?s degree program if the child: 1) Applied for and received a waiver for a baccalaureate degree when the child was 23 years of age or younger; and 2) applied for a master?s program waiver within 12 months of receiving a baccalaureate degree. Some courses that may be excluded from this remission include post-baccalaureate courses, certificate programs, additional undergraduate degrees, distance education classes, self-supported classes, and other campus-designated programs. The student must meet Oregon residency requirements as stipulated within OAR 580-010-0030 through 580-010-0045. The maximum waiver granted under this remission program shall be: 1) The total number of attempted credit hours equal to four years of full-time attendance for a baccalaureate degree, and 2) the total number of attempted credit hours equal to two years of full-time attendance for a master's degree. The qualifying student, whether child, spouse, or un-remarried spouse, must also provide proof of the veteran?s active duty status in the armed forces after September 11, 2001. Proof must be supplied by the US Veterans Affairs office. See the Tuition Fee Book: Tuition Fee Policies, Section H.7 for more information.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01900"} ,{"NAME_LABEL": "01967-Non-Res Veterans Fee Remission", "DESCRIPTION": "To record fee remissions related to the Non-Resident Veterans Fee Remission. See the current Academic Year Fee Book for more information on this program.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01900"} ,{"NAME_LABEL": "01968-Yellow Ribbon Program Fee Rem", "DESCRIPTION": "To record fee remissions related to the Department of Veterans Affairs Yellow Ribbon Program.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01900"} ,{"NAME_LABEL": "01970-OUS Supp Tuition Grant Fee Rem", "DESCRIPTION": "Fee remission of tuition and other mandatory enrollment fees paid for students granted an OUS Supplemental Tuition Grant or Waiver. This is a need based grant available to qualified Oregon resident students. The program began in 1991-93 biennium (Ref Academic Year Fee Book)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01900"} ,{"NAME_LABEL": "01975-Non-Res Athlete Fee Rem", "DESCRIPTION": "Fee remission of tuition and other mandatory enrollment fees paid by or for student athletes. Awards are at the option of the institution and may vary in amount but cannot exceed the total non-resident Undergraduate or Graduate tuition and mandatory enrollment fees. This remission program was approved by the Board in July 2001.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01900"} ,{"NAME_LABEL": "01980-Other Fee Remission Programs", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01900"} ,{"NAME_LABEL": "01981-UO Law Fee Rem 1st Year", "DESCRIPTION": "Fee remission of tuition and other mandatory enrollment fees paid by or for students for educational services for UO 1st year law students.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01980"} ,{"NAME_LABEL": "01982-UO Law Fee Rem 2nd Year", "DESCRIPTION": "Fee remission of tuition and other mandatory enrollment fees paid by or for students for educational services for UO 2nd year law students.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01980"} ,{"NAME_LABEL": "01983-UO Law Fee Rem 3rd Year", "DESCRIPTION": "Fee remission of tuition and other mandatory enrollment fees paid by or for students for educational services for UO 3rd year law students.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01980"} ,{"NAME_LABEL": "01984-University Supp Tuition Grant", "DESCRIPTION": "Deleted From FASOM", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01980"} ,{"NAME_LABEL": "01985-WICHE Fee Remission", "DESCRIPTION": "Fee remission of tuition and other mandatory enrollment fees paid for students for educational services for students admitted under WICHE (Western Interstate Commission on Higher Education) agreement.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01980"} ,{"NAME_LABEL": "01986-Resident Undergrad Dean's Fee Rem", "DESCRIPTION": "Fee remission of tuition and other mandatory enrollment fees paid for resident undergraduate students receiving a Dean's Scholarship.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01980"} ,{"NAME_LABEL": "01987-Non-Res Undergrad Dean's Fee Rem", "DESCRIPTION": "Fee remission of tuition and other mandatory enrollment fees paid for non-resident undergraduate students receiving a Dean's Scholarship.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01980"} ,{"NAME_LABEL": "01988-University International Fee Rem", "DESCRIPTION": "University International Fee Rem", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01980"} ,{"NAME_LABEL": "01989-PSU/Washington Merit Fee Rem", "DESCRIPTION": "Fee remission of tuition and other mandatory enrollment fees paid for Washington resident students enrolled at PSU who meet the high school grade point average requirements set by PSU. The awards are variable based on high school GPA, to be remitted against the non-resident tuition rate. This remission program was approved by the Board July 2001.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01980"} ,{"NAME_LABEL": "01990-Dean's Designated Fee Remissions", "DESCRIPTION": "Fee remission of tuition and other mandatory enrollment fees paid for a student receiving a dean's designated fee remission. This fee remission program is differentiated from the resident/non-resident undergraduate dean's fee remission programs (accounts 01986 & 01987) in that it is not processed and awarded through the financial aid office but awarded directly by the individual school's deans.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01980"} ,{"NAME_LABEL": "01999-Other Fee Remissions", "DESCRIPTION": "Fee remission of tuition and other mandatory enrollment fees paid by or for students for educational services not otherwise categorized.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "51", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "01980"} ,{"NAME_LABEL": "02100-Appropriations", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "52", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": ""} ,{"NAME_LABEL": "02110-State Appropriations", "DESCRIPTION": "Receipts of State of Oregon appropriated moneys for operating and capital purposes. Excludes receipts of state money that might otherwise be coded as investments; transfers from state agencies; gifts, grants and contracts; or sales and service activities. (See 02150 for other states) (TO BE USED BY THE CHANCELLOR'S OFFICE ONLY.)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "52", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "02100"} ,{"NAME_LABEL": "02120-Federal Appropriations", "DESCRIPTION": "Federal funds received for operating or capital purposes. The funds are not received as an investment, grant, contract or for sales and service activities.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "52", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "02100"} ,{"NAME_LABEL": "02130-County Appropriations", "DESCRIPTION": "Receipts from county governments for general and educational purposes. The funds are not received as an investment, grant, contract or for sales and service activities.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "52", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "02100"} ,{"NAME_LABEL": "02140-Foreign Appropriations", "DESCRIPTION": "Receipts from foreign governments for general and educational purposes. The funds are not received as an investment, grant, contract or for sales and service activities.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "52", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "02100"} ,{"NAME_LABEL": "02150-Other Appropriations", "DESCRIPTION": "Appropriations not qualifying under other account codes within this section. The funds are not received as an investment, grant, contract or for sales and services activities.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "52", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "02100"} ,{"NAME_LABEL": "02500-Resource Redistribution", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "52", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": ""} ,{"NAME_LABEL": "02510-State Resource Redistribution", "DESCRIPTION": "Account to record the distribution of State resources to/from the institutions (TO BE USED BY THE CHANCELLOR'S OFFICE ONLY).", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "52", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "02500"} ,{"NAME_LABEL": "02511-State Resource Redist-Debt Service", "DESCRIPTION": "Account to record the distribution of State resources to/from the institutions which are separately appropriated for debt service (TO BE USED BY THE CHANCELLOR'S OFFICE ONLY).", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "52", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "02500"} ,{"NAME_LABEL": "02520-Lottery Resources Redistribution", "DESCRIPTION": "Account to record the distribution of lottery resources to/from the institutions (TO BE USED BY THE CHANCELLOR'S OFFICE ONLY).", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "52", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "02500"} ,{"NAME_LABEL": "02530-Federal Resources Redistribution", "DESCRIPTION": "Account to record the distribution of Federal resources to/from the institutions (TO BE USED BY THE CHANCELLOR'S OFFICE ONLY).", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "52", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "02500"} ,{"NAME_LABEL": "03000-Gifts Grants & Contracts", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "53", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": ""} ,{"NAME_LABEL": "03100-Governmental Grant/Contract", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "53", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "03000"} ,{"NAME_LABEL": "03110-Federal Govt GC", "DESCRIPTION": "Grant or contract receipts from Federal sources. Excludes receipts from appropriations (see FASOM 02.02).", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "53", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "03100"} ,{"NAME_LABEL": "03118-Govt Sub-G/C From Other OUS", "DESCRIPTION": "Receipts of grant or contract revenue from an institution of higher education within OUS. Original grant or contract must have been from a governmental source. this account code is to be used only with fund types:For sub-grants/contracts within OUS of non-governmental grants/contracts see account code 03218.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "53", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "03100"} ,{"NAME_LABEL": "03120-State of Oregon Govt GC", "DESCRIPTION": "Grant or contract receipts from State of Oregon sources. Excludes receipts from appropriations (see FASOM 02.02). See section 02.04 - State Agency Transfers, for transfers from state agencies.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "53", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "03100"} ,{"NAME_LABEL": "03130-Local Govt GC", "DESCRIPTION": "Receipts of grants or contracts from local government bodies including municipalities, counties, school districts or any other legally recognized district or body within the State.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "53", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "03100"} ,{"NAME_LABEL": "03140-Non Oregon State Govt GC", "DESCRIPTION": "Receipts of grants or contracts from states other than Oregon.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "53", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "03100"} ,{"NAME_LABEL": "03150-Foreign Govt GC", "DESCRIPTION": "Receipts of grants or contracts from foreign governmental bodies.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "53", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "03100"} ,{"NAME_LABEL": "03160-Other Govt GC", "DESCRIPTION": "Receipts of grants or contracts from governmental entities not otherwise listed.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "53", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "03100"} ,{"NAME_LABEL": "03200-Non-Governmental Grant/Contract", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "53", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "03000"} ,{"NAME_LABEL": "03210-Private Individuals GC", "DESCRIPTION": "Receipts of grants or contracts from grantors not representing a formal organization or agency.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "53", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "03200"} ,{"NAME_LABEL": "03218-Non-Govt Sub-G/C From Other OUS", "DESCRIPTION": "Receipts of grant or contract revenue from an institution of higher education with OUS. Original grant or contract must have been from a non-governmental source. this account code is to be used only with fund types:For sub-grants/contracts within OUS of Federal, State of Oregon or other governmental grants/contracts see account code 03118.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "53", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "03200"} ,{"NAME_LABEL": "03220-Commercial Business GC", "DESCRIPTION": "Receipts of grants or contracts from commercial enterprises. Excludes receipts from commercially sponsored foundations or associations (see account code 03230 - Foundations, Societies and Associations GC).", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "53", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "03200"} ,{"NAME_LABEL": "03230-Foundations Assoc & Societies GC", "DESCRIPTION": "Receipts of grants or contracts from foundations, societies and associations. Receipts may be from organizations which are commercially sponsored, but must not be an integral part of the sponsor's business (see account code 03220 - Commercial Business GC).", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "53", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "03200"} ,{"NAME_LABEL": "03240-Non-OUS Inst of High Ed GC", "DESCRIPTION": "Receipts of a grant or contract from any institution of higher education not within the Oregon University System.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "53", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "03200"} ,{"NAME_LABEL": "03260-Campus Affiliated Foundation Inc GC", "DESCRIPTION": "Grant and contract receipts from a campus affiliated foundation.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "53", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "03200"} ,{"NAME_LABEL": "03300-Overhead Cost Recovery", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "53", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "03000"} ,{"NAME_LABEL": "03301-Administrative Cost Recovery", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "53", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "03300"} ,{"NAME_LABEL": "03302-Financial Aid Admin Recovery", "DESCRIPTION": "Receipts from the recovery of facilities and administrative costs associated with the administration of a financial aid program. (For Pell Grants, see account 03303 - Pell Grant Administrative Cost Recovery.)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "53", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "03301"} ,{"NAME_LABEL": "03303-Pell Grant Admin Recovery", "DESCRIPTION": "Receipts from the recovery of facilities and administrative costs associated with the administration of a Pell Grant program.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "53", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "03301"} ,{"NAME_LABEL": "03304-Vet Admin Recovery", "DESCRIPTION": "Receipts from the recovery of facilities and administrative costs associated with the administration of a veterans administration program.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "53", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "03301"} ,{"NAME_LABEL": "03400-F & A Cost Recovery", "DESCRIPTION": "Receipts from the recovery of facilities and administrative costs associated with the administration of a gift, grant or contract.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "53", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "03300"} ,{"NAME_LABEL": "03410-F & A Cost Recovery Redistribution", "DESCRIPTION": "F & A Cost Recovery Redistribution", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "53", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "03300"} ,{"NAME_LABEL": "03500-Refunds to Grantors", "DESCRIPTION": "Gifts, grants or contracts returned to the grantor or their designee.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "53", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "03000"} ,{"NAME_LABEL": "03600-Gifts", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "53", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "03000"} ,{"NAME_LABEL": "03610-Private Individuals Gift", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "53", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "03600"} ,{"NAME_LABEL": "03611-Private Individuals Gift", "DESCRIPTION": "Receipts of gifts from donors or grantors not representing a formal organization or agency. (See account 03612 for In-Kind gifts from Private Individuals.)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "53", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "03610"} ,{"NAME_LABEL": "03612-Private Individuals In-Kind Gift", "DESCRIPTION": "Receipts of In-Kind gifts from donors or grantors not representing a formal organization or agency. (See account 03611 for other gifts from private individuals.)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "53", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "03610"} ,{"NAME_LABEL": "03620-Commercial Business Gift", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "53", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "03600"} ,{"NAME_LABEL": "03621-Commercial Business Gift", "DESCRIPTION": "Receipts of gifts from commercial enterprises. (See account 03622 for In-Kind gifts from Commercial Businesses) Excludes receipts from commercially sponsored foundations or associations (see account code 03630 - Foundations, Societies and Associations).", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "53", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "03620"} ,{"NAME_LABEL": "03622-Commercial Business In-Kind Gift", "DESCRIPTION": "Receipts of In-Kind gifts from commercial enterprises. (See account 03621 for other gifts from Commercial Businesses.) Excludes receipts from commercially sponsored foundations or associations (see account code 03630 - Foundations, Societies and Associations).", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "53", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "03620"} ,{"NAME_LABEL": "03630-Foundations Assoc & Societies Gift", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "53", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "03600"} ,{"NAME_LABEL": "03631-Foundations Assoc & Societies Gift", "DESCRIPTION": "Receipts of gifts from foundations, societies and associations. Receipts may be from organizations which are commercially sponsored, but must not be an integral part of the sponsor's business (See account 03632 for In-Kind gifts from Foundations/Societies.) (see account code 03620 - Commercial Business Gift).", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "53", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "03630"} ,{"NAME_LABEL": "03632-Foundations Assc & Soc In-Kind Gift", "DESCRIPTION": "Receipts of In-Kind gifts from foundations, societies and associations. Receipts may be from organizations which are commercially sponsored, but must not be an integral part of the sponsor's business (See account 03631 for other gifts from Foundations/Societies.)(see account code 03620 - Commercial Business Gift).", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "53", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "03630"} ,{"NAME_LABEL": "03640-Non-OUS Inst of High Ed Gift", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "53", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "03600"} ,{"NAME_LABEL": "03641-Non-OUS Inst of High Ed Gift", "DESCRIPTION": "Receipts of gifts from any institution of higher education not within the Oregon University System. (See account 03642 for In-Kind gifts from non-OUS Higher Education institutions.)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "53", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "03640"} ,{"NAME_LABEL": "03642-Non-OUS Inst of High Ed InKind Gift", "DESCRIPTION": "Receipts of In-Kind gifts from any institution of higher education not within the Oregon University System. (See account 03641 for other gifts from non-OUS Higher Education institutions.)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "53", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "03640"} ,{"NAME_LABEL": "03650-Campus Affiliated Foundation Gift", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "53", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "03600"} ,{"NAME_LABEL": "03651-Campus Affiliated Foundation Gift", "DESCRIPTION": "Gift receipts from a campus affiliated foundation. (See account 03652 for In-Kind gifts from Affiliated Foundations.)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "53", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "03650"} ,{"NAME_LABEL": "03652-Campus Affil Foundation InKnd Gift", "DESCRIPTION": "Receipts of In-Kind gifts from a campus affiliated foundation. (See account 03651 for other gifts from Affiliated Foundations.)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "53", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "03650"} ,{"NAME_LABEL": "03660-Local Government Gift", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "53", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "03600"} ,{"NAME_LABEL": "03661-Local Government Gift", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "53", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "03660"} ,{"NAME_LABEL": "03662-Local Government In-Kind Gift", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "53", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "03660"} ,{"NAME_LABEL": "04000-Transfers From Ore State Agencies", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "54", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": ""} ,{"NAME_LABEL": "04001-Loan Proceeds From State Agencies", "DESCRIPTION": "Receipts of loan proceeds to OUS from other State agencies (see account code 38001 - Loans Repaid To State Agencies).", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "54", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "04000"} ,{"NAME_LABEL": "04107-Tfr from Dept of Admin Serv", "DESCRIPTION": "Transfer in From Department of Administrative Services", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "54", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "04000"} ,{"NAME_LABEL": "04141-Tfr from State Lands", "DESCRIPTION": "Transfer in from Division of State Lands", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "54", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "04000"} ,{"NAME_LABEL": "04575-Tfr From Student Assist Commission", "DESCRIPTION": "Transfer in from Student Assistance Commission", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "54", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "04000"} ,{"NAME_LABEL": "04950-Capital Constr. Grants from State", "DESCRIPTION": "Level 2 roll up for Capital Construction Grants from the State of Oregon.", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "54", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "04000"} ,{"NAME_LABEL": "04951-XI-Q Capital Grants from State", "DESCRIPTION": "Receipts on a reimbursement basis from the State of Oregon(State) that fund capital construction projects that are approved by the UO Board of Trustees and the Oregon Legislature. These monies come from the State selling article XI-Q bonds. UO is not responsible for paying interest and principal of the underlying bonds.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "54", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "04950"} ,{"NAME_LABEL": "04952-XI-G Capital Grants from State", "DESCRIPTION": "Receipts on a reimbursement basis from the State of Oregon(State) that fund capital construction projects that are approved by the UO Board of Trustees and the Oregon Legislature. These monies come from the State selling article XI-G bonds. UO is not responsible for paying interest and principal of the underlying bonds.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "54", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "04950"} ,{"NAME_LABEL": "04999-Tfr From Other State Agencies", "DESCRIPTION": "Transfer in from Other State Agencies", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "54", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "04000"} ,{"NAME_LABEL": "05100-Investment", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "55", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": ""} ,{"NAME_LABEL": "05120-Bond Sinking Fund Interest Income", "DESCRIPTION": "Records interest income for the XI-F(1) and XI-G bond sinking funds at the Oregon State Treasury.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "55", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "05100"} ,{"NAME_LABEL": "05121-Bond Building Fund Interest Income", "DESCRIPTION": "Records interest income for the XI-F(1) and XI-G bond building funds at the Oregon State Treasury.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "55", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "05100"} ,{"NAME_LABEL": "05131-Realized Gain on Investments", "DESCRIPTION": "Proceeds from the sale of an investment which constitute a gain over the carrying value of the particular asset. Includes sale of stock rights. Used by the Controller's Division only.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "55", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "05100"} ,{"NAME_LABEL": "05132-Interest Income Investments", "DESCRIPTION": "Receipts of true interest income such as interest income on bonds, notes, certificates of deposits, time deposits, mortgages and leasebacks. Use is not limited to Board investments' interest income; it may be used for interest received from any source.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "55", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "05100"} ,{"NAME_LABEL": "05133-Dividend Income", "DESCRIPTION": "Receipts from dividends paid on investments. Excludes receipts from sale of stock rights (see account code 05131 Gain on Sale of Investment).", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "55", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "05100"} ,{"NAME_LABEL": "05134-Discount Earned", "DESCRIPTION": "Receipts of discounts earned on bonds, notes and other investments.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "55", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "05100"} ,{"NAME_LABEL": "05135-Rent from Investments", "DESCRIPTION": "Income from property held for rental income. Excludes income from incidental rental of institutional property (see account code 06060 - Merchandise Rentals or 05150 - Royalty Income).", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "55", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "05100"} ,{"NAME_LABEL": "05136-Principal of Investment", "DESCRIPTION": "Funds invested in assets not directly identified with the primary educational activity. These assets occupy an auxiliary relationship to the central educational activity. The basis on which investment revenue is computed.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "55", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "05100"} ,{"NAME_LABEL": "05137-Trust Income Distribution", "DESCRIPTION": "Receipts of income distributions from trusts; such distributions being normal, routine and recurring. May include distributions of interest, dividends, royalties, net rents or a combination thereof. Excludes distribution of trust principal.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "55", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "05100"} ,{"NAME_LABEL": "05138-Endowment Income", "DESCRIPTION": "Income earned on the pooled investments of the Endowment Fund.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "55", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "05100"} ,{"NAME_LABEL": "05139-Net Increase(Dec) in FV of Invest", "DESCRIPTION": "Net increase or decrease in the fair value of investments held by an institution.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "55", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "05100"} ,{"NAME_LABEL": "05141-IB Invest Earnings Redistribution", "DESCRIPTION": "IB Invest Earnings Redistribution", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "55", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "05100"} ,{"NAME_LABEL": "05142-Unrealized Gain/Loss on Investments", "DESCRIPTION": "Revenue (contra revenue) recognized for the periodic increase (decrease) in the fair value of investments held by the UO.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "55", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "05100"} ,{"NAME_LABEL": "05143-Licensing Revenue", "DESCRIPTION": "Licensing Revenue", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "55", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "05100"} ,{"NAME_LABEL": "05150-Royalties Income", "DESCRIPTION": "Income from patents, copyrights and similar revenue-producing investments.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "55", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "05100"} ,{"NAME_LABEL": "05151-Disney Royalties Income", "DESCRIPTION": "Income from patents, copyrights and similar revenue-producing investments related to Disney.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "55", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "05100"} ,{"NAME_LABEL": "05152-Tech Transfer Attorney Reimbursmnts", "DESCRIPTION": "Reimbursement income of patent attorney expenses that are negotiated through a Technology Transfer Agreement.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "55", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "05100"} ,{"NAME_LABEL": "05153-Royalty Income-Venture Development", "DESCRIPTION": "To record income from patents, copyrights, and similar revenue-producing investments that are attributable to the use of venture development funds. The accounting for venture development funds is discussed in OUS Fiscal Policy 05.736. This account code will be used as a basis for calculating and verifying the 20% of the royalty income from the use of venture development funds that must be transferred to the State of Oregon General Fund. This account code will be used only by institutional technology transfer offices.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "55", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "05100"} ,{"NAME_LABEL": "05158-Interest Revenue-Leases", "DESCRIPTION": "Interest revenue for associated lease receivable accounts A3461-A3466 and A3471 - A3476.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "55", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "05100"} ,{"NAME_LABEL": "05200-Debt & Debt Service Related", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "55", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": ""} ,{"NAME_LABEL": "05201-Bond Proceeds", "DESCRIPTION": "Proceeds from the sale of XI-F(1) and XI-G bonds.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "55", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "05200"} ,{"NAME_LABEL": "05202-COPs Proceeds", "DESCRIPTION": "Proceeds from the sale of Certificates of Participation (COPs).", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "55", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "05200"} ,{"NAME_LABEL": "05203-Bond Premium", "DESCRIPTION": "The portion of the proceeds above par value when a bond is sold. The portion above par may be expressed as a rate or a dollar amount.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "55", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "05200"} ,{"NAME_LABEL": "05204-Lottery Bond Proceeds", "DESCRIPTION": "To record lottery bond proceed revenue.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "55", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "05200"} ,{"NAME_LABEL": "05210-COPs Debt Service Contribution", "DESCRIPTION": "Debt service contribution from Budgeted Operations, Service Department and Auxiliary Service funds for payments due on Certificates of Participation. For use with Retirement of Debt funds only (see account code 28830 Contributions to COPS - Debt Service).", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "55", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "05200"} ,{"NAME_LABEL": "05215-Sinking Fund Contributions", "DESCRIPTION": "Sinking Fund contributions from Auxiliary Enterprise funds. Use with Retirement of Debt sinking funds only. (See account code 28831 - Contributions to Sinking Fund).", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "55", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "05200"} ,{"NAME_LABEL": "05250-Interest Income", "DESCRIPTION": "Revenue from charges on delinquent accounts receivable.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "55", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "05200"} ,{"NAME_LABEL": "05252-Collection Charges", "DESCRIPTION": "Amounts charged to a delinquent account when referring the delinquent account to a collection agency. Use account code 28712 - Collection Costs for fees paid.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "55", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "05200"} ,{"NAME_LABEL": "05265-Collaborative Proj Trustee Reimb", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "55", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "05200"} ,{"NAME_LABEL": "06000-Sales & Services", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": ""} ,{"NAME_LABEL": "06001-General Sales & Services", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06000"} ,{"NAME_LABEL": "06002-Sales", "DESCRIPTION": "Income and receipts from sales of material, equipment, publications, documents or other non-service items. (See CUBA, page 201.)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06001"} ,{"NAME_LABEL": "06003-Services", "DESCRIPTION": "Receipts from services rendered by an institution or department.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06001"} ,{"NAME_LABEL": "06004-Vending Machines", "DESCRIPTION": "Income and receipts from sales from vending machines.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06001"} ,{"NAME_LABEL": "06010-Textbooks E-Book-Sales", "DESCRIPTION": "Textbooks E-Book-Sales", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06001"} ,{"NAME_LABEL": "06011-Textbooks New-Sales", "DESCRIPTION": "Income and receipts from sales of new textbooks.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06001"} ,{"NAME_LABEL": "06012-Textbooks Used-Sales", "DESCRIPTION": "Income and receipts from sales of used textbooks.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06001"} ,{"NAME_LABEL": "06013-Gen Books/Publications Sales", "DESCRIPTION": "Income and receipts from sales of general books and publications.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06001"} ,{"NAME_LABEL": "06020-Art Supplies Sales", "DESCRIPTION": "Income and receipts from sales of art supplies.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06001"} ,{"NAME_LABEL": "06021-Supplies Sales", "DESCRIPTION": "Income and receipts from sales of general supplies.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06001"} ,{"NAME_LABEL": "06023-Dental Supplies Sales", "DESCRIPTION": "Dental Supplies Sales", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06001"} ,{"NAME_LABEL": "06024-Student Issue Sales", "DESCRIPTION": "Student Issue Sales", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06001"} ,{"NAME_LABEL": "06030-Soft Goods Sales", "DESCRIPTION": "Income and receipts from sales of bulk fabrics, fabrics or shirts for screen printing, thread, etc for craft projects.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06001"} ,{"NAME_LABEL": "06031-Confections Sales", "DESCRIPTION": "Income and receipts from sales of snacks and candy.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06001"} ,{"NAME_LABEL": "06032-Health & Personal Care Sales", "DESCRIPTION": "Health and Personal Care Product Sales", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06001"} ,{"NAME_LABEL": "06033-Wearing Apparel Sales", "DESCRIPTION": "Wearing Apparel Sales", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06001"} ,{"NAME_LABEL": "06034-Gifts & Novelties Sales", "DESCRIPTION": "Gifts and Novelties Sales", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06001"} ,{"NAME_LABEL": "06035-Tapes CDs - Prerecorded Sales", "DESCRIPTION": "Pre-Recorded Tape and Compact Disc Sales", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06001"} ,{"NAME_LABEL": "06040-Beverages- Cans & Bottles", "DESCRIPTION": "Beverages - Cans & Bottles", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06001"} ,{"NAME_LABEL": "06041-Fountain Drinks", "DESCRIPTION": "Fountain Drinks", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06001"} ,{"NAME_LABEL": "06050-Computers Hardware Sales", "DESCRIPTION": "Computer Hardware Sales", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06001"} ,{"NAME_LABEL": "06051-Computer Software Sales", "DESCRIPTION": "Computer Software Sales", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06001"} ,{"NAME_LABEL": "06052-Computer Accessories Sales", "DESCRIPTION": "Computer Accessories Sales", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06001"} ,{"NAME_LABEL": "06053-Calculators Sales", "DESCRIPTION": "Calculator Sales", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06001"} ,{"NAME_LABEL": "06054-Electronics Sales", "DESCRIPTION": "Electronics Sales", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06001"} ,{"NAME_LABEL": "06055-Office Furniture & Equip Sales", "DESCRIPTION": "Office Furniture and Equipment Sales", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06001"} ,{"NAME_LABEL": "06059-Textbook Rentals", "DESCRIPTION": "Textbook Rentals", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06001"} ,{"NAME_LABEL": "06060-Merchandise Rentals", "DESCRIPTION": "Merchandise Rentals", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06001"} ,{"NAME_LABEL": "06061-Equip/Fixtures Rental/Sales", "DESCRIPTION": "Income from rental and/or sales of equipment and other fixtures. Examples include musical instruments, theatrical props and scene backdrops.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06001"} ,{"NAME_LABEL": "06070-Canoeing", "DESCRIPTION": "Canoeing", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06001"} ,{"NAME_LABEL": "06071-Rock Climbing", "DESCRIPTION": "Rock Climbing", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06001"} ,{"NAME_LABEL": "06072-Billiards", "DESCRIPTION": "Billiards", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06001"} ,{"NAME_LABEL": "06073-Table Tennis", "DESCRIPTION": "Table Tennis", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06001"} ,{"NAME_LABEL": "06074-Amusement Machines", "DESCRIPTION": "Amusement Machines", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06001"} ,{"NAME_LABEL": "06080-Pay Telephone Income", "DESCRIPTION": "Pay Telephone Income", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06001"} ,{"NAME_LABEL": "06081-Fax Income", "DESCRIPTION": "Fax Usage Income", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06001"} ,{"NAME_LABEL": "06082-Postage Income", "DESCRIPTION": "Postage Sales", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06001"} ,{"NAME_LABEL": "06090-Ceramics Goods/Supplies", "DESCRIPTION": "Ceramics Goods/Supplies", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06001"} ,{"NAME_LABEL": "06091-Jewelry Goods/Supplies", "DESCRIPTION": "Jewelry Goods/Supplies", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06001"} ,{"NAME_LABEL": "06092-Woodworking Goods/Supplies", "DESCRIPTION": "Woodworking Goods/Supplies", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06001"} ,{"NAME_LABEL": "06093-Photography Goods/Supplies", "DESCRIPTION": "Photography Goods/Supplies", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06001"} ,{"NAME_LABEL": "06191-Refunds & Allowances-New Texts", "DESCRIPTION": "Refunds and Allowances - New Textbooks", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06001"} ,{"NAME_LABEL": "06192-Refunds & Allowances-Used Texts", "DESCRIPTION": "Refunds and Allowances - Used Textbooks", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06001"} ,{"NAME_LABEL": "06193-Refunds & Allowances-General Books", "DESCRIPTION": "Refunds and Allowances - General Books", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06001"} ,{"NAME_LABEL": "06194-Refunds & Allowances-Tapes CDs", "DESCRIPTION": "Refunds and Allowances - Tapes, CDs, and DVDs", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06001"} ,{"NAME_LABEL": "06195-Refunds & Allowances-Other Mdse", "DESCRIPTION": "Refunds and Allowances - Other Merchandise", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06001"} ,{"NAME_LABEL": "06198-Rsch RCF Sales Svc - OR HECC Income", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06001"} ,{"NAME_LABEL": "06200-Fines", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06000"} ,{"NAME_LABEL": "06201-Fines", "DESCRIPTION": "Fines", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06200"} ,{"NAME_LABEL": "06202-Parking Fines", "DESCRIPTION": "Receipts from fines collected for parking violations.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06200"} ,{"NAME_LABEL": "06203-Traffic Citations", "DESCRIPTION": "Receipts from fines collected for traffic citations.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06200"} ,{"NAME_LABEL": "06204-Bicycle Fines", "DESCRIPTION": "Receipts from fines collected for bicycle violations.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06200"} ,{"NAME_LABEL": "06205-Bad Check Charge", "DESCRIPTION": "Receipts from assessment of a charge for returned checks.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06200"} ,{"NAME_LABEL": "06206-Library Fines", "DESCRIPTION": "Receipts from fines for overdue books, or other fines assessed by the library. Book replacement charges are not included, see account code 06908 - Library Book Replacement Income.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06200"} ,{"NAME_LABEL": "06207-Gymsuit Service - Fines", "DESCRIPTION": "Receipts from fines for gym suit service.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06200"} ,{"NAME_LABEL": "06299-Fines - Other", "DESCRIPTION": "Receipts from fines not otherwise classified.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06200"} ,{"NAME_LABEL": "06300-Fees & Permits", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06000"} ,{"NAME_LABEL": "06301-Transcript Fee", "DESCRIPTION": "Receipts from fees for transcripts, whether charged to student or non-student.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06300"} ,{"NAME_LABEL": "06302-Testing Fees", "DESCRIPTION": "Receipts from fees for tests conducted.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06300"} ,{"NAME_LABEL": "06303-Laboratory Use Fees", "DESCRIPTION": "Receipts from lab fees assessed.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06300"} ,{"NAME_LABEL": "06308-Career Assessment - Non Student", "DESCRIPTION": "Income from career assessment/evaluation services to non-students.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06300"} ,{"NAME_LABEL": "06309-Placement Services - Non Student", "DESCRIPTION": "Income from job placement services provided to non-students.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06300"} ,{"NAME_LABEL": "06310-Gymsuit Service - Fac & Dependents", "DESCRIPTION": "Gym Suit Service - Faculty and Dependents", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06300"} ,{"NAME_LABEL": "06311-Gymsuit Service - Student & Depend", "DESCRIPTION": "Gym Suit Service - Students and Dependents", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06300"} ,{"NAME_LABEL": "06313-Locker Rental", "DESCRIPTION": "Receipts from departmental locker rental charges.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06300"} ,{"NAME_LABEL": "06315-Recreation Passes-Public", "DESCRIPTION": "Receipts from recreational passes sold to the general public.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06300"} ,{"NAME_LABEL": "06316-Recreation Passes-Fac & Staff", "DESCRIPTION": "Receipts from recreational passes sold to staff and their family members.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06300"} ,{"NAME_LABEL": "06317-Recreation Passes-Other", "DESCRIPTION": "Receipts from recreational passes sold that do not fit in either 06315 or 06316.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06300"} ,{"NAME_LABEL": "06320-Parking Fees -Students", "DESCRIPTION": "Receipts collected for student parking permits and fees.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06300"} ,{"NAME_LABEL": "06321-Parking Fees - Employees", "DESCRIPTION": "Receipts collected for faculty/staff parking permits and fees.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06300"} ,{"NAME_LABEL": "06322-Parking Fees - Faculty", "DESCRIPTION": "Parking Permits - Faculty", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06300"} ,{"NAME_LABEL": "06323-Parking Fees - Miscellaneous", "DESCRIPTION": "Receipts collected for miscellaneous parking charges.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06300"} ,{"NAME_LABEL": "06324-Parking Rentals", "DESCRIPTION": "Receipts from rental of parking facilities.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06300"} ,{"NAME_LABEL": "06325-Meter Parking", "DESCRIPTION": "Receipts from campus parking meters.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06300"} ,{"NAME_LABEL": "06326-Parking Fees- Overnight Residential", "DESCRIPTION": "Fees collected for overnight residental parking permits.\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06300"} ,{"NAME_LABEL": "06327-Parking Fees- Zonal Permits", "DESCRIPTION": "Fees collected for zonal permits. Permits to park in the campus parking lots within a particular zone on campus.\n\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06300"} ,{"NAME_LABEL": "06330-Bicycle Permits", "DESCRIPTION": "Receipts collected for bicycle permits for the registration of bicycles on campus.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06300"} ,{"NAME_LABEL": "06389-Memberships Income", "DESCRIPTION": "Receipts from membership and dues paid to institutional organizations, societies and clubs.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06300"} ,{"NAME_LABEL": "06398-Miscellaneous Fees", "DESCRIPTION": "Revenue from fees collected that are not otherwise classified.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06300"} ,{"NAME_LABEL": "06399-Miscellaneous Permits", "DESCRIPTION": "Permit revenue collected that is not otherwise classified.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06300"} ,{"NAME_LABEL": "06400-Events/Performances", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06000"} ,{"NAME_LABEL": "06401-Conference Housing Fee", "DESCRIPTION": "Receipts from housing fees when collected as a separate part of conference registration fees.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06400"} ,{"NAME_LABEL": "06402-Conference Special Events", "DESCRIPTION": "Receipts from optional fees for special events provided as part of conference programs.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06400"} ,{"NAME_LABEL": "06403-Conference Income", "DESCRIPTION": "Income from hosting conferences.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06400"} ,{"NAME_LABEL": "06404-Banquet Income", "DESCRIPTION": "Income from providing catering services.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06400"} ,{"NAME_LABEL": "06410-Workshops Noncredit Income", "DESCRIPTION": "Income from hosting non-credit workshops or training sessions. See account code 01703 - Conferences & Short Course fees, for university credit workshops.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06400"} ,{"NAME_LABEL": "06415-Camp & Clinic Income", "DESCRIPTION": "Income generated from clinics and summer camps", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06400"} ,{"NAME_LABEL": "06416-Camp & Clinic Discounts", "DESCRIPTION": "Contra account to 06415 Camp & Clinic Income for discounts provided for clinics and summer camps", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06400"} ,{"NAME_LABEL": "06420-Concession Income", "DESCRIPTION": "Income from event/sport concession stand sales.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06400"} ,{"NAME_LABEL": "06421-Entry Fee - Competitors", "DESCRIPTION": "Income received for entry or registration fees required of participants for competitive events. The fee may be for individuals or a team.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06400"} ,{"NAME_LABEL": "06431-Ticket Sales - Senior Citizens", "DESCRIPTION": "Revenue from sales of tickets to senior citizens.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06400"} ,{"NAME_LABEL": "06432-Ticket Sales- General Admission", "DESCRIPTION": "Revenue from sales of tickets for general admission.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06400"} ,{"NAME_LABEL": "06433-Ticket Sales- General Season", "DESCRIPTION": "Revenue from sales of season tickets for general admission.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06400"} ,{"NAME_LABEL": "06434-Ticket Sales- Reserved Seat", "DESCRIPTION": "Revenue from sales of tickets for reserved seats.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06400"} ,{"NAME_LABEL": "06435-Gate Receipts", "DESCRIPTION": "Revenue from sales of tickets at the gate.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06400"} ,{"NAME_LABEL": "06436-Ticket Sales - Faculty Season", "DESCRIPTION": "Revenue from sales of season tickets to faculty (NCAA reporting requirement).", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06400"} ,{"NAME_LABEL": "06437-Ticket Sales - Student", "DESCRIPTION": "Revenue from sales of tickets to students (NCAA reporting requirement).", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06400"} ,{"NAME_LABEL": "06438-User Surcharge", "DESCRIPTION": "Surcharge for events using institution's facilities.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06400"} ,{"NAME_LABEL": "06439-Ticket Sales as Agent", "DESCRIPTION": "Income received from ticket sales sold as a contract ticket agent for a company such as Ticket Master.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06400"} ,{"NAME_LABEL": "06440-Per Ticket Fee - Facility", "DESCRIPTION": "Income received from ticket sales that is the allotted facility fee portion of each ticket sold.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06400"} ,{"NAME_LABEL": "06441-Per Ticket Fee - Arena Bond", "DESCRIPTION": "Income received from ticket sales that is the allotted Arena Bond fee portion of each ticket sold.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06400"} ,{"NAME_LABEL": "06442-Per Ticket Fee - Other", "DESCRIPTION": "Income received from ticket sales that is the allotted other fee portion of each ticket sold.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06400"} ,{"NAME_LABEL": "06443-Per Order Fees", "DESCRIPTION": "Income received from ticket sales that is the allotted order fee portion of a ticket sale order.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06400"} ,{"NAME_LABEL": "06471-Guarantees", "DESCRIPTION": "Revenue received for appearances when a specified amount is guaranteed.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06400"} ,{"NAME_LABEL": "06472-Radio", "DESCRIPTION": "Income received for radio rights to broadcast institution events.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06400"} ,{"NAME_LABEL": "06473-Television", "DESCRIPTION": "Income received for television rights to broadcast institution events.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06400"} ,{"NAME_LABEL": "06474-Program Sales", "DESCRIPTION": "Income received from sale of event programs.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06400"} ,{"NAME_LABEL": "06475-Paid Appearances", "DESCRIPTION": "Income received from media appearances by institutional staff/officials. Includes coaches television and radio shows.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06400"} ,{"NAME_LABEL": "06480-Rose Bowl Income", "DESCRIPTION": "PAC 10 institution share of Rose Bowl income distribution.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06400"} ,{"NAME_LABEL": "06481-Other Bowl Income", "DESCRIPTION": "Income received for athletic bowl games other than the Rose Bowl.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06400"} ,{"NAME_LABEL": "06482-Media Rights-TV Share", "DESCRIPTION": "Institutional share of TV income for national broadcasts of athletic events paid directly to an athletic conference (e.g. NCAA).", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06400"} ,{"NAME_LABEL": "06483-NCAA Basketball Shares", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06400"} ,{"NAME_LABEL": "06485-Media Rights-Pac12 Network", "DESCRIPTION": "Institutional share of Media Rights for income received by Pac12 Networks for broadcasting/streaming athletic events.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06400"} ,{"NAME_LABEL": "06495-Sponsorship Income", "DESCRIPTION": "Revenue to support or sponsor events, materials, or activities.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06400"} ,{"NAME_LABEL": "06499-Other Event Income", "DESCRIPTION": "Income from events not otherwise classified.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06400"} ,{"NAME_LABEL": "06700-Rental/Housing/Food Service", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06000"} ,{"NAME_LABEL": "06701-Housing Application Fee", "DESCRIPTION": "Fee required when a student requests space in the dormitory or housing system. The fee is non-refundable.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06700"} ,{"NAME_LABEL": "06702-Room & Board Fee", "DESCRIPTION": "Income from charges for housing and meal plans when charged together.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06700"} ,{"NAME_LABEL": "06703-Dormitory Income Other", "DESCRIPTION": "Income from dormitory charges not otherwise classified.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06700"} ,{"NAME_LABEL": "06711-Family Housing - Rental", "DESCRIPTION": "Income from rental of institution owned family housing units.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06700"} ,{"NAME_LABEL": "06712-Family Housing - Utilities", "DESCRIPTION": "Income from utilities charges on rented family housing units.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06700"} ,{"NAME_LABEL": "06721-Rental Housing - Faculty", "DESCRIPTION": "Income from institution owned housing rented to faculty or staff.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06700"} ,{"NAME_LABEL": "06722-Casual Guest Income", "DESCRIPTION": "Income from housing rentals to casual guests (i.e. speakers, visitors, etc.).", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06700"} ,{"NAME_LABEL": "06723-Rental Income/Facilities Use", "DESCRIPTION": "Income from rental of other institutional facilities.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06700"} ,{"NAME_LABEL": "06724-Rental Income/Facilities Staff", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06700"} ,{"NAME_LABEL": "06727-Lease Income", "DESCRIPTION": "Income from lease of other institutional facilities or equipment.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06700"} ,{"NAME_LABEL": "06728-Lease Receivable Income", "DESCRIPTION": "Lease revenue associated with receivable account codes A3461-A3466.\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06700"} ,{"NAME_LABEL": "06729-Lease CAM Income", "DESCRIPTION": "Leased property common area maintenance revenue.\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06700"} ,{"NAME_LABEL": "06730-Meals-Payroll Deduction", "DESCRIPTION": "Income from meal plans purchased through a payroll deduction.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06700"} ,{"NAME_LABEL": "06731-Dining Card Sales", "DESCRIPTION": "Income from sales of dining cards.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06700"} ,{"NAME_LABEL": "06732-Board Only Fee", "DESCRIPTION": "Income from charges for board only.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06700"} ,{"NAME_LABEL": "06739-Misc Meal Plan Income", "DESCRIPTION": "Miscellaneous Meal Plan Income", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06700"} ,{"NAME_LABEL": "06741-Deferred Lease Income-Equip", "DESCRIPTION": "Equipment lease income derived from deferred inflows, account code B9041.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06700"} ,{"NAME_LABEL": "06742-Deferred Lease Income-IT Equip", "DESCRIPTION": "IT equipment lease income derived from deferred lease inflows, account code B9042.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06700"} ,{"NAME_LABEL": "06745-Deferred Lease Income-Building", "DESCRIPTION": "Building lease income derived from deferred lease inflows, account code B9045.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06700"} ,{"NAME_LABEL": "06746-Deferred Lease Income-Land", "DESCRIPTION": "Land lease income derived from deferred lease inflows, account code B9046.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06700"} ,{"NAME_LABEL": "06790-Housing Refunds", "DESCRIPTION": "Negative revenue account to record reduction in revenue when housing charges are refunded.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06700"} ,{"NAME_LABEL": "06798-Other Housing Income", "DESCRIPTION": "Income from housing charges not otherwise classified.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06700"} ,{"NAME_LABEL": "06799-Housing Income Remissions", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06700"} ,{"NAME_LABEL": "06800-Other Sales & Services", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06000"} ,{"NAME_LABEL": "06901-Miscellaneous Sales & Svc Income", "DESCRIPTION": "Receipts from sales and service activities not otherwise classified.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06800"} ,{"NAME_LABEL": "06906-Student Damages", "DESCRIPTION": "Income from fees charged to students for damage to OUS owned property.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06800"} ,{"NAME_LABEL": "06908-Library Book Replace Income", "DESCRIPTION": "Income from library lost item replacement charges. For general library fines or overdue book charges, see account code 06206 - Library Fines.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06800"} ,{"NAME_LABEL": "06921-Perquisite Deduction", "DESCRIPTION": "Receipts from payroll deductions for perquisites such as meals, housing rentals, etc.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06800"} ,{"NAME_LABEL": "06922-Payroll Deduction", "DESCRIPTION": "Receipts from payroll deductions for health insurance, dental insurance, life insurance, tax deferred annuities, PERS, ORP, taxes, etc.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06800"} ,{"NAME_LABEL": "06930-On-Line Services Income", "DESCRIPTION": "Income from providing on-line computer services to the public or other users. Examples include library on-line search services.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06800"} ,{"NAME_LABEL": "06931-Machine Processing Income", "DESCRIPTION": "Receipts from sales of computer processing services.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06800"} ,{"NAME_LABEL": "06932-Tape & Disk Storage Income", "DESCRIPTION": "Receipts from data processing services involving information storage.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06800"} ,{"NAME_LABEL": "06933-Programming & System Income", "DESCRIPTION": "Receipts from programming and system analysis services.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06800"} ,{"NAME_LABEL": "06934-Data Entry Income", "DESCRIPTION": "Receipts from data entry services.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06800"} ,{"NAME_LABEL": "06935-Materials & Supplies - DP Sales", "DESCRIPTION": "Receipts from sales of data processing materials and supplies.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06800"} ,{"NAME_LABEL": "06936-Computing Center - Other Income", "DESCRIPTION": "Receipts from data processing sales and service activities not otherwise classified.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06800"} ,{"NAME_LABEL": "06937-Special Materials - Sales", "DESCRIPTION": "Receipts from expendable surgical or other specialized materials used.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06800"} ,{"NAME_LABEL": "06938-Technical Services Income", "DESCRIPTION": "Receipts from professional or technical services rendered.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06800"} ,{"NAME_LABEL": "06939-Advertising Income", "DESCRIPTION": "Receipts from advertising sales.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06800"} ,{"NAME_LABEL": "06940-Subscription Income", "DESCRIPTION": "Receipts from subscription sales.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06800"} ,{"NAME_LABEL": "06941-Underwriting Income", "DESCRIPTION": "Income received for underwriting and radio spots (advertisements) broadcast on institution radio channels.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06800"} ,{"NAME_LABEL": "06942-Duplicating & Copying Income", "DESCRIPTION": "Receipts from reproduction services. Excludes sales of publications, documents, etc.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06800"} ,{"NAME_LABEL": "06943-Message Board Income", "DESCRIPTION": "Income from advertising on institutional message/reader boards.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06800"} ,{"NAME_LABEL": "06944-Product Endorsements", "DESCRIPTION": "Income from endorsements of products.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06800"} ,{"NAME_LABEL": "06945-Press Book Income", "DESCRIPTION": "Revenue from the sale of press books, fact books, and other materials of factual information of interest to the press and general public.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06800"} ,{"NAME_LABEL": "06949-Sales Commissions", "DESCRIPTION": "Income from commissions for sales and/or services performed on behalf of others. (e.g. sales/commissions for acting as a ticket outlet for Ticket Master).", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06800"} ,{"NAME_LABEL": "06951-Animal Sales", "DESCRIPTION": "Receipts from the sale of animals.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06800"} ,{"NAME_LABEL": "06952-Animal Board Income", "DESCRIPTION": "Receipts from boarding animals.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06800"} ,{"NAME_LABEL": "06953-Feed & Bedding Sales", "DESCRIPTION": "Receipts from the sale of animal feed and bedding.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06800"} ,{"NAME_LABEL": "06954-Vet Surgery & Surg Equip Sales", "DESCRIPTION": "Receipts from charges for use of surgical facilities including surgery suite and related equipment.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06800"} ,{"NAME_LABEL": "06973-Mileage- Field Trips Income", "DESCRIPTION": "Receipts from mileage charges for field trips.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06800"} ,{"NAME_LABEL": "06980-Surplus Sales", "DESCRIPTION": "Receipts from the sale of surplus items.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06800"} ,{"NAME_LABEL": "06981-Sale or Trade-In of Assets", "DESCRIPTION": "This account is used to distribute the proceeds or trade-in allowance received upon disposal of non-proprietary assets not held as investments. Sale proceeds and trade-in allowances are to be originally recorded in the 'Sale of Asset-Undist Inc Clearing' fund 095880 using the 'Undistributed Income' account B5801 and later cleared/redistributed via the Fixed Asset System 'Sale of Asset' function using the 06981 account. Note: Proceeds/Trade-in allowances for disposals of Proprietary assets flow through the clearing in the same manner but are ultimately recorded in the proprietary funds as cash (A0901) with the appropriate system calculated Gain (08030) or Loss (42001) recorded in the proprietary fund at time of disposal. This is achieved automatically using the Fixed Asset System 'Sale of Asset' function. (Use only when transactions are with entities outside of OUS. All State Surplus Property sales are to be considered arms length transactions and are therefore deemed to be outside of OUS. Intra-OUS asset transfers are not sales or trade-ins. Intra-Institutional transfers require a Transfer in the Fixed Asset System whereas an inter-institutional transfer would require a write off to the transferring institution and a new record be created in the receiving institution.)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06800"} ,{"NAME_LABEL": "06983-Recycled Material Sales", "DESCRIPTION": "Receipts from the sale of recycled materials.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06800"} ,{"NAME_LABEL": "06984-Refund of Overpayment", "DESCRIPTION": "Refunds received by an institution for overpayments made to an outside entity. Normally any overpayment refunds received should be recorded as a reduction of the original expense. This account code should only be used when the original expense account can not be identified or when the refund is received in a subsequent fiscal year. When refunds are paid by an institution to an outside entity for overpayments received, original revenue recorded should be reduced.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06800"} ,{"NAME_LABEL": "06991-Received on Account", "DESCRIPTION": "Receipts on accounts due arising from sales or services.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06800"} ,{"NAME_LABEL": "06992-Reimbursement", "DESCRIPTION": "Income received from an Auxiliary Enterprise operation for expenses incurred on its behalf (see account code 24750, Shared Expense Reimbursement).", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06800"} ,{"NAME_LABEL": "06993-Deposits", "DESCRIPTION": "Deposits received for items sold (i.e. season tickets) or equipment borrowed. Also, collections from students, at the time of registration, for possible loss or damage of property or equipment, delinquent fines, field trips or other similar items. (see account code 28990 - Withdrawals and Advances)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06800"} ,{"NAME_LABEL": "06994-Forfeited Deposits", "DESCRIPTION": "Revenue from students' forfeited deposits. Use with Current General Funds Budgets and Current Designated Operating Funds.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06800"} ,{"NAME_LABEL": "06997-Return & Allowance", "DESCRIPTION": "Reductions of income amounts for refunds, returns or allowances on goods sold.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06800"} ,{"NAME_LABEL": "06998-Cash Over & Short", "DESCRIPTION": "Cash Over & Short", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "06800"} ,{"NAME_LABEL": "07000-Medical/Hospital Services Income", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": ""} ,{"NAME_LABEL": "07801-Pharmacy Income", "DESCRIPTION": "Income from sales from student health center pharmacy.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "07000"} ,{"NAME_LABEL": "07802-Medical Lab Fees", "DESCRIPTION": "Income from student health center medical lab fees.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "07000"} ,{"NAME_LABEL": "07803-X-Ray Income", "DESCRIPTION": "Income from student health center x-ray charges.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "07000"} ,{"NAME_LABEL": "07804-Allergy Treatment Income", "DESCRIPTION": "Income from student health center for treatment of allergies.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "07000"} ,{"NAME_LABEL": "07805-Dental Services Income", "DESCRIPTION": "Income from student health center dental service charges.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "07000"} ,{"NAME_LABEL": "07806-SM/PT Service Income", "DESCRIPTION": "Income from sports medicine or physical therapy charges.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "07000"} ,{"NAME_LABEL": "07807-Nursing Services Income", "DESCRIPTION": "Income from student health center nursing service charges.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "07000"} ,{"NAME_LABEL": "07808-Health Ed Service Income", "DESCRIPTION": "Income from student health center health education charges.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "07000"} ,{"NAME_LABEL": "07820-Medical Supply Sales Income", "DESCRIPTION": "Income from student health center sales of medical supplies.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "07000"} ,{"NAME_LABEL": "07821-Flu Shot Income", "DESCRIPTION": "Income from student health center flu shot charges.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "07000"} ,{"NAME_LABEL": "07822-Office Visit Income", "DESCRIPTION": "Income from student health center office visit charges.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "07000"} ,{"NAME_LABEL": "07823-Medical Record Income", "DESCRIPTION": "Income from student health center medical record charges.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "07000"} ,{"NAME_LABEL": "07830-Out-Patient Infirmary Income", "DESCRIPTION": "Income from student health center outpatient infirmary charges.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "07000"} ,{"NAME_LABEL": "07831-Infirmary Overtime Income", "DESCRIPTION": "Income from student health center infirmary overtime charges.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "07000"} ,{"NAME_LABEL": "07890-Employee Med Svcs Income", "DESCRIPTION": "Income from student health center for medical services provided to employees.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "07000"} ,{"NAME_LABEL": "07899-Other Medical Svcs Income", "DESCRIPTION": "Income from medical services not otherwise classified in this section.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "56", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "07000"} ,{"NAME_LABEL": "08000-Other Revenues", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "57", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": ""} ,{"NAME_LABEL": "08001-Miscellaneous Other Revenues", "DESCRIPTION": "Unidentified receipts or receipts not qualifying under other classifications. Includes receipts that result from an activity that is not previously classified.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "57", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "08000"} ,{"NAME_LABEL": "08002-ORP Forfeitures Revenue", "DESCRIPTION": "Amounts received from retirement plan providers for Optional Retirement Plan forfeitures.\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "57", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "08000"} ,{"NAME_LABEL": "08005-Insurance Recoveries", "DESCRIPTION": "Insurance recoveries received from outside entities to OUS institutions or the Chancellor's Office for recovery of losses from claims made that are received from outside entities for general liability, property, auto, etc.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "57", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "08000"} ,{"NAME_LABEL": "08008-Reimb From Outside Entities", "DESCRIPTION": "Reimbursements received from outside entities for expenses of employees paid from other than GG&C (Gifts, Grants & Contracts) funds.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "57", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "08000"} ,{"NAME_LABEL": "08030-Gain on Disposal of Fixed Asset", "DESCRIPTION": "Revenue generated when a fixed asset is sold or traded in and the sale/trade-in value is greater than the asset's Net Book Value (adjusted historical cost less accumulated depreciation). See also accounts 28721 - Loss on Disposal of Asset, for loss on disposal of non-capitalized assets or 42001 - Loss on Disposal of Fixed Asset, for loss on disposal of capitalized assets.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "57", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "08000"} ,{"NAME_LABEL": "08031-Gain on Termination of Lease", "DESCRIPTION": "The gain generated when a lease is terminated.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "57", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "08000"} ,{"NAME_LABEL": "08100-Other Revenue - Athletics", "DESCRIPTION": "Other Revenue - Athletics", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "57", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": ""} ,{"NAME_LABEL": "08010-NCAA Dist-Targeted", "DESCRIPTION": "Distributions from the NCAA that are based on Athletics metrics like number of teams, number of participants, or academic success (for example)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "57", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "08100"} ,{"NAME_LABEL": "08020-Athl Conf Academic Enhancement Inc", "DESCRIPTION": "Athletic conference funding for academic improvement programs.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "57", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "08100"} ,{"NAME_LABEL": "08021-Conference Income - GIA Award Base", "DESCRIPTION": "Athletic conference funding for Grants-In-Aid assistance.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "57", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "08100"} ,{"NAME_LABEL": "08022-Ath Conf Dist-Officials", "DESCRIPTION": "Institution income from an athletic conference to help offset the costs associated with officials' expenses for men's and women's athletic events.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "57", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "08100"} ,{"NAME_LABEL": "08023-Reimbursement for Hosted Events", "DESCRIPTION": "Reimbursements received from outside entities, such as athletic conferences, for hosting events related to those outside entities.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "57", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "08100"} ,{"NAME_LABEL": "08024-Athletic Honoraria", "DESCRIPTION": "Athletic conference funding for Honoraria.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "57", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "08100"} ,{"NAME_LABEL": "08025-NCAA Dist-Supplemental", "DESCRIPTION": "Distributions from the NCAA that are not targeted (account code 08010) and not post season (08029). Used for non-regular or unexpected allocations.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "57", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "08100"} ,{"NAME_LABEL": "08026-Ath Conf Dist-Supplemental", "DESCRIPTION": "Distributions from an Athletic Conference for post season and other non-regular allocations.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "57", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "08100"} ,{"NAME_LABEL": "08027-Conf Dist - Non Bowl Post Season", "DESCRIPTION": "Reimbursements from Athletic Conference for NCAA post season participation. Account 08028 is for Football bowl participation.\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "57", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "08100"} ,{"NAME_LABEL": "08028-Conf Dist - Bowl", "DESCRIPTION": "Reimbursements from Athletic Conference for Football bowl participation. Account 08027 is for non bowl post season participation.\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "57", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "08100"} ,{"NAME_LABEL": "08029-NCAA Dist - Post Season", "DESCRIPTION": "Reimbursements from NCAA for NCAA post season participation.\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "57", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "08100"} ,{"NAME_LABEL": "08800-Loan Fund Revenues", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "58", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": ""} ,{"NAME_LABEL": "08801-Interest on Loans", "DESCRIPTION": "Interest received on amounts loaned to the borrower. Excludes receipts of interest or dividends on capital available for loan purposes.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "58", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "08800"} ,{"NAME_LABEL": "08802-Earned Interest Cancelled", "DESCRIPTION": "Earned interest which is cancelled because of teaching service, military service, death, disability and/or bankruptcy.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "58", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "08800"} ,{"NAME_LABEL": "08803-Late Charge Revenue", "DESCRIPTION": "Revenue booked at the time late charges are assessed.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "58", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "08800"} ,{"NAME_LABEL": "08804-Service Charge Revenue", "DESCRIPTION": "Service charges related to student loans.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "58", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "08800"} ,{"NAME_LABEL": "08810-Federal Capital Contributions", "DESCRIPTION": "Federal government sources for student loan fund use.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "58", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "08800"} ,{"NAME_LABEL": "08811-Repayment to Federal Government", "DESCRIPTION": "Student loan repayment to the Federal Government.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "58", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "08800"} ,{"NAME_LABEL": "08812-Loan Cancellation Reimbursements", "DESCRIPTION": "Loan cancellation reimbursements from the federal government.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "58", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "08800"} ,{"NAME_LABEL": "08815-Institutional Capital Contributions", "DESCRIPTION": "Revenue from any source, other than federal contributions and gifts, for student loan fund use. (See 08810 - Federal Capital Contributions)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "58", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "08800"} ,{"NAME_LABEL": "08816-Repayments to Institutions", "DESCRIPTION": "Student loan repayment to institution.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "58", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "08800"} ,{"NAME_LABEL": "08820-State Appropriations Loans", "DESCRIPTION": "State Appropriations Loans", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "58", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "08800"} ,{"NAME_LABEL": "08825-Capital Contributions-Gifts", "DESCRIPTION": "Gifts of capital contributions to loan funds.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "58", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "08800"} ,{"NAME_LABEL": "08899-Other Loan Revenue", "DESCRIPTION": "Revenue relating to student loans not otherwise classified in this section.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "58", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "08800"} ,{"NAME_LABEL": "09000-Internal Sales", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "59", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": ""} ,{"NAME_LABEL": "09100-Publictn/Graphics Internal Sales", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "59", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "09000"} ,{"NAME_LABEL": "09103-Press Internal Sales", "DESCRIPTION": "Press Internal Sales", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "59", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "09100"} ,{"NAME_LABEL": "09106-Photography & Artist Internal Sales", "DESCRIPTION": "Photography & Artist Internal Sales", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "59", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "09100"} ,{"NAME_LABEL": "09107-Duplicating & Copying Internal Sale", "DESCRIPTION": "Duplicating & Copying Internal Sales", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "59", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "09100"} ,{"NAME_LABEL": "09108-Printing & Publishing Internal Sale", "DESCRIPTION": "Printing & Publishing Internal Sales", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "59", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "09100"} ,{"NAME_LABEL": "09110-Copy Service Internal Sales", "DESCRIPTION": "Copy Service Internal Sales", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "59", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "09100"} ,{"NAME_LABEL": "09111-Paper Internal Sales", "DESCRIPTION": "Paper Internal Sales", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "59", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "09100"} ,{"NAME_LABEL": "09120-Mailing Services Internal Sales", "DESCRIPTION": "Mailing Services Internal Sales", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "59", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "09100"} ,{"NAME_LABEL": "09121-Mailing Supplies Internal Sales", "DESCRIPTION": "Mailing Supplies Internal Sales", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "59", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "09100"} ,{"NAME_LABEL": "09122-Advertising Internal Sales", "DESCRIPTION": "Advertising Internal Sales", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "59", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "09100"} ,{"NAME_LABEL": "09200-Computer Svc Internal Sales", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "59", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "09000"} ,{"NAME_LABEL": "09201-Machine Processing Internal Sales", "DESCRIPTION": "Machine Processing Internal Sales", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "59", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "09200"} ,{"NAME_LABEL": "09202-Disk & Tape Storage Internal Sales", "DESCRIPTION": "Disk & Tape Storage Internal Sales", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "59", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "09200"} ,{"NAME_LABEL": "09203-Programming Internal Sales", "DESCRIPTION": "Programming Internal Sales", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "59", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "09200"} ,{"NAME_LABEL": "09204-Data Entry Internal Sales", "DESCRIPTION": "Data Entry Internal Sales", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "59", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "09200"} ,{"NAME_LABEL": "09205-Materials & Supplies Internal Sales", "DESCRIPTION": "Materials & Supplies Internal Sales", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "59", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "09200"} ,{"NAME_LABEL": "09206-Computer Center Other Internal Sale", "DESCRIPTION": "Computer Center Other Internal Sale", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "59", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "09200"} ,{"NAME_LABEL": "09209-Computer Ctr Services Internal Sale", "DESCRIPTION": "Computer Center Services Internal Sale", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "59", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "09200"} ,{"NAME_LABEL": "09300-General/Misc Internal Sales", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "59", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "09000"} ,{"NAME_LABEL": "09313-Rentals Internal Sales", "DESCRIPTION": "Rentals Internal Sales", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "59", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "09300"} ,{"NAME_LABEL": "09314-Facilities-Maint/Rp Internal Sales", "DESCRIPTION": "Internal sales of facilities building, grounds, and custodial maintenance and repair services provided by Campus Planning and Facilities Management's (CPFM) facilities service centers. To be used by CPFM only.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "59", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "09300"} ,{"NAME_LABEL": "09315-Utilities Internal Sales", "DESCRIPTION": "Utilities Internal Sales", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "59", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "09300"} ,{"NAME_LABEL": "09316-Risk Mgmt Insurance Recoveries", "DESCRIPTION": "Risk Management insurance recovery reimbursements from the OUS self insurance pool for recovery of losses from claims made for general liability, property, etc.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "59", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "09300"} ,{"NAME_LABEL": "09317-EMU Student Services Internal Sales", "DESCRIPTION": "Internal revenue from the Associated Students of the University of Oregon (ASUO) for the services and programs provided to students by the EMU, which are supported by the incidental fee.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "59", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "09300"} ,{"NAME_LABEL": "09320-Telecomm Service Internal Sales", "DESCRIPTION": "Telecomm Service Internal Sales", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "59", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "09300"} ,{"NAME_LABEL": "09325-Food Service/Catering Internal Sale", "DESCRIPTION": "Food Service/Catering Internal Sale", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "59", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "09300"} ,{"NAME_LABEL": "09331-Animal Internal Sales", "DESCRIPTION": "Animal Internal Sales", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "59", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "09300"} ,{"NAME_LABEL": "09332-Animal Board Internal Sales", "DESCRIPTION": "Animal Board Internal Sales", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "59", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "09300"} ,{"NAME_LABEL": "09333-Feed & Bedding Internal Sales", "DESCRIPTION": "Feed & Bedding Internal Sales", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "59", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "09300"} ,{"NAME_LABEL": "09334-Vet Surgegy & Surg Eq Internal Sale", "DESCRIPTION": "Vet Surgery & Surg Equip Internal Sales", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "59", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "09300"} ,{"NAME_LABEL": "09341-Mechanical Parts/Supp Internal Sale", "DESCRIPTION": "Mechanical Parts/Supplies Internal Sales", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "59", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "09300"} ,{"NAME_LABEL": "09342-Special Material Internal Sales", "DESCRIPTION": "Special Material Internal Sales", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "59", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "09300"} ,{"NAME_LABEL": "09343-Technical Services Internal Sales", "DESCRIPTION": "Technical Services Internal Sales", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "59", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "09300"} ,{"NAME_LABEL": "09350-Resale of Equip Internal Sales", "DESCRIPTION": "Resale of Equipment Internal Sales", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "59", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "09300"} ,{"NAME_LABEL": "09352-OPURP Internal Sales", "DESCRIPTION": "Used to record the internal sales revenue of the Oregon Public Universities Retirement Plans (OPURP), a UO hosted shared service for Oregon public universities, for their services provided to the University of Oregon.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "59", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "09300"} ,{"NAME_LABEL": "09360-Health Care Services Internal Sales", "DESCRIPTION": "Health Care Service Internal Sales", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "59", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "09300"} ,{"NAME_LABEL": "09361-Pharmacy Internal Sales", "DESCRIPTION": "Pharmacy Internal Sales", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "59", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "09300"} ,{"NAME_LABEL": "09381-Conference Internal Sales", "DESCRIPTION": "Conference Internal Sales", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "59", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "09300"} ,{"NAME_LABEL": "09382-Trip and Tour Internal Sales", "DESCRIPTION": "Trip and Tour Internal Sales", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "59", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "09300"} ,{"NAME_LABEL": "09383-Transportation Internal Sales", "DESCRIPTION": "Transportation Internal Sales", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "59", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "09300"} ,{"NAME_LABEL": "09384-Parking Permits Internal Sales", "DESCRIPTION": "Parking Permits Internal Sales", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "59", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "09300"} ,{"NAME_LABEL": "09385-Vehicle & Equip Use Internal Sales", "DESCRIPTION": "Vehicle & Equipment Use Internal Sales", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "59", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "09300"} ,{"NAME_LABEL": "09387-Vehicle Servicing Internal Sales", "DESCRIPTION": "Vehicle Servicing Internal Sales", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "59", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "09300"} ,{"NAME_LABEL": "09388-Vehicle Fuel Internal Sales", "DESCRIPTION": "Vehicle Fuel Internal Sales", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "59", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "09300"} ,{"NAME_LABEL": "09390-Admin Services Internal Sales", "DESCRIPTION": "Admin Services Internal Sales", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "59", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "09300"} ,{"NAME_LABEL": "09391-Miscellaneous Sales Svc Dept Reimb", "DESCRIPTION": "Miscellaneous Internal Sales", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "59", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "09300"} ,{"NAME_LABEL": "09392-Miscellaneous Service Internal Sale", "DESCRIPTION": "Miscellaneous Service Internal Sales", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "59", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "09300"} ,{"NAME_LABEL": "09393-Spec Svc Ctr-O&M Internal Sales", "DESCRIPTION": "Operation and maintenance income from fully costed specialized service center. See also 28203 - Operation and Maintenance of Physical Plant Overhead Charge.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "59", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "09300"} ,{"NAME_LABEL": "09394-Spec Svc Ctr-G&A Internal Sales", "DESCRIPTION": "General and administrative income from fully costed specialized service center. See also 28204 - General Administration Overhead Charge.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "59", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "09300"} ,{"NAME_LABEL": "09395-Specialized Svc Ctr-Bldg Use Svc Dp", "DESCRIPTION": "Building use income from fully costed specialized service center. See also 28202 - Building Use Overhead Charge.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "59", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "09300"} ,{"NAME_LABEL": "09398-Support for Desig Ops/Serv Depts", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "59", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "09300"} ,{"NAME_LABEL": "09399-Internal Bank Internal Revenue", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "59", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "09300"} ,{"NAME_LABEL": "09435-Ticket Sales Internal", "DESCRIPTION": "Event ticket internal sales\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "59", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "09300"} ,{"NAME_LABEL": "09475-Paid Appearances Internal", "DESCRIPTION": "Internal sales revenue for appearances or performances by institutional groups/staff/officials.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "59", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "09300"} ,{"NAME_LABEL": "09500-Internal Grant/Sponsorship Rev", "DESCRIPTION": "Internal revenue received from institutional sponsored initiatives, awards, seed funding or institutional research. Use in combination with 20170 - Internal Grant/Sponsorship Exp\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "59", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "09300"} ,{"NAME_LABEL": "09941-Underwriting Internal Sales", "DESCRIPTION": "Internal income for underwriting and radio spots (advertisements) for UO departments broadcast on institution radio channels (use in conjunction with account code 24941 Advertising on Institutional Radio)\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "59", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "09300"} ,{"NAME_LABEL": "10100-Unclassified Salaries", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "61", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": ""} ,{"NAME_LABEL": "10101-Faculty Salaries (Represented)", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "61", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10100"} ,{"NAME_LABEL": "10102-Faculty Salaries (Rep)", "DESCRIPTION": "Effective July 1, 2003, replaces account 10101 for salaries paid to full or part-time unclassified, faculty employees in permanent positions connected to employee classes UA, UB, UC, UD, UX and XX. It includes paid leave occurring during the normal course of employment. This code should not be used for amounts paid in excess of an employee's budgeted salary (see Unclassified Pay account codes 102xx).", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "61", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10101"} ,{"NAME_LABEL": "1010A-TTF", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "61", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10102"} ,{"NAME_LABEL": "1010B-Career NTTF", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "61", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10102"} ,{"NAME_LABEL": "1010C-Other NTTF and Non-TRP Retiree", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "61", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10102"} ,{"NAME_LABEL": "1010D-Tenure Reduction Prgrm (Retired)", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "61", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10102"} ,{"NAME_LABEL": "1010E-Contingent Rsch-Career NTTF", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "61", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10102"} ,{"NAME_LABEL": "1010F-Contingent Rsch-Other NTTF/Retiree", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "61", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10102"} ,{"NAME_LABEL": "10105-Faculty Foreign Assign (Rep)", "DESCRIPTION": "Basic salary for persons on long-term international assignments. International sponsored projects call for a clear distinction between salaries of those paid for on-campus work and those paid on long-term international assignments.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "61", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10101"} ,{"NAME_LABEL": "10107-Faculty Stipend (Rep)", "DESCRIPTION": "Salary paid to unclassified staff members for services that are part of their appointment in addition to their regular salary (e.g., department chair). This account code should be used for regular, recurring payments. For non-recurring payments see account 10108 - Other Unclassified Salary - Award.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "61", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10101"} ,{"NAME_LABEL": "10108-Faculty Award (Rep)", "DESCRIPTION": "Salary paid to unclassified employees for non-recurring supplemental pay (e.g. teaching awards or faculty excellence awards). Payments are considered supplemental pay and should not be considered part of their base salary. For recurring payments see 10107 - Other Unclassified Salary - Stipend.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "61", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10101"} ,{"NAME_LABEL": "10109-Faculty Retro Sal Inc Pay (Rep)", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "61", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10101"} ,{"NAME_LABEL": "10123-Sabbatical Leave (Rep)", "DESCRIPTION": "Payment of a fixed percentage of salary while on sabbatical leave.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "61", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10101"} ,{"NAME_LABEL": "10140-Faculty Salaries (Unrepresented)", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "61", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10100"} ,{"NAME_LABEL": "10141-Faculty Salaries (Unrep)", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "61", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10140"} ,{"NAME_LABEL": "10145-Faculty Foreign Assign (Unrep)", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "61", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10140"} ,{"NAME_LABEL": "10147-Faculty Stipend (Unrep)", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "61", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10140"} ,{"NAME_LABEL": "10148-Faculty Award (Unrep)", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "61", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10140"} ,{"NAME_LABEL": "10149-Faculty Retro Sal Inc Pay (Unrep)", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "61", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10140"} ,{"NAME_LABEL": "10163-Sabbatical Leave (Unrep)", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "61", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10140"} ,{"NAME_LABEL": "10170-Admin Salaries", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "61", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10100"} ,{"NAME_LABEL": "10103-Admin Salaries", "DESCRIPTION": "Effective July 1, 2003, replaces account 10101 for salaries paid to full or part-time unclassified, non-faculty employees in permanent positions connected to employee classes UE, UF, UG, UH, UV, UW and UY. It includes paid leave occurring during the normal course of employment. This code should not be used for amounts paid in excess of an employee's budgeted salary (see Unclassified Pay account codes 102xx).", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "61", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10170"} ,{"NAME_LABEL": "10175-Admin Foreign Assignment", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "61", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10170"} ,{"NAME_LABEL": "10177-Admin Stipend", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "61", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10170"} ,{"NAME_LABEL": "10178-Admin Award", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "61", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10170"} ,{"NAME_LABEL": "10179-Admin Retro Sal Inc Pay", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "61", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10170"} ,{"NAME_LABEL": "10183-Professional Development Leave", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "61", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10170"} ,{"NAME_LABEL": "10200-Unclassified Pay", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "62", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": ""} ,{"NAME_LABEL": "10210-Other Faculty Pay (Represented)", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "62", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10200"} ,{"NAME_LABEL": "10201-Faculty Overload Pay-Instr (Rep)", "DESCRIPTION": "Special or additional pay to compensate unclassified staff members for instructional services rendered that exceed full-time employment (e.g., when additional service causes a faculty member's \"Term\" FTE to exceed 1.00). If the employment contract period is shorter than 12 months, the provision applies only for the months to which the contract pertains. This pay is not considered salary for retirement purposes.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "62", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10210"} ,{"NAME_LABEL": "10202-Faculty Ovrld Pay-Non Instr (Rep)", "DESCRIPTION": "Special or additional pay to compensate unclassified staff members for non-instructional services rendered in excess of full-time employment (e.g., when the additional service causes a faculty member's \"Term\" FTE to exceed 1.00). If the employment contract is shorter than 12 months, this provision applies only for the months to which the contract pertains.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "62", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10210"} ,{"NAME_LABEL": "10203-Faculty Sum Pay-Instr (Rep)", "DESCRIPTION": "Pay to nine-month unclassified staff members who serve in instructional capacities during summer term. This account code applies to summer only and should not be used for services by unclassified staff members on 12-month appointments. For service exceeding the full-time summer term appointment, use either code 10201 - Supplemental Unclassified Pay - Instructional.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "62", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10210"} ,{"NAME_LABEL": "10204-Faculty Sum Pay-Non-Instr (Rep)", "DESCRIPTION": "Pay to nine-month unclassified staff members serving in a non-instructional capacity during summer term. This account code applies to summer only and should not be used for services by unclassified staff members on 12-month appointments. For service exceeding the full-time summer term appointment, use code 10202 - Supplemental Unclassified Pay - Non-Instructional.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "62", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10210"} ,{"NAME_LABEL": "10205-Faculty Prev FY Salary (Rep)", "DESCRIPTION": "Pay normally charged to any 101XX account code but not paid until a subsequent fiscal year.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "62", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10210"} ,{"NAME_LABEL": "10207-Faculty Emp Award (Rep)", "DESCRIPTION": "Amounts awarded to unclassified employees in recognition of special service or accomplishments. These amounts are subject to income tax and Social Security withholdings and are taxed at the supplemental rate. This pay is included in employee's gross income and is W-2 reportable. This pay is considered salary for retirement purposes. This account code is to be used only through the payroll system.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "62", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10210"} ,{"NAME_LABEL": "10208-Faculty Retire Incent Pymt (Rep)", "DESCRIPTION": "Unclassified early retirement incentive payment. Amounts paid using this account code are taxed at the supplemental rate.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "62", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10210"} ,{"NAME_LABEL": "10209-Faculty Other Pay (Rep)", "DESCRIPTION": "Pay to unclassified employees for services not covered by their appointments that do not exceed full-time employment for the months to which the contract pertains. This code can include pay to board members, teachers supervising student teachers for non-instructional services, adjunct faculty and 1039 hour appointments.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "62", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10210"} ,{"NAME_LABEL": "10211-Faculty Vacation Pay (Rep)", "DESCRIPTION": "Payments for accrued vacation to unclassified employees on 12-month appointments. Payments are made when an employee terminates or when an employee transfers to a nine-month Unclassified appointment. If the employee transfers to a classified position, vacation accrual rate and pay are regulated by applicable collective bargaining unit agreements. Amounts paid using this account code are taxed at the supplemental rate.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "62", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10210"} ,{"NAME_LABEL": "10212-Faculty, Settlement Consideration", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "62", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10210"} ,{"NAME_LABEL": "10215-Faculty Commuting-State Veh (Rep)", "DESCRIPTION": "This code is used to report the non-cash income resulting from an employee's personal use of a state-owned vehicle for commuting. This non-cash income is subject to income and Social Security taxes. It is not considered salary for retirement purposes.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "62", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10210"} ,{"NAME_LABEL": "10216-Faculty Emp Disc on Services (Rep)", "DESCRIPTION": "Compensation recorded to reflect the taxable value of employee discounts on services. A taxable employee discount is defined as the difference in cost of a service to an OUS employee and the cost to a non-OUS employee where that difference exceeds 20%. Examples include free athletic event tickets provided to employees, discounted faculty or staff season tickets to athletic events, and tuition reduction benefits. This income is not considered salary for retirement purposes.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "62", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10210"} ,{"NAME_LABEL": "10217-Faculty Moving Exp-Taxable (Rep)", "DESCRIPTION": "Direct reimbursement of taxable payments for expenses associated with an employee change of residence. Applies to both employee transfers and moving new employees. Use this code for reimbursements paid directly to the employee. The employee will receive a check for the net amount after taxes are withheld. Amounts paid using this account code are taxed at the supplemental rate. For reimbursement to an outside vendor on behalf of the employee, see account code 10780 - Employee Moving Expenses Taxable. (See account code 10790 for non-taxed moving expense reimbursements.) For additional information, see Fiscal Policy Manual Fringe Benefits -- Moving Expenses.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "62", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10210"} ,{"NAME_LABEL": "10220-Faculty Post-Differential Pay (Rep)", "DESCRIPTION": "Additional compensation to employees for service at places in foreign areas where conditions of environment are difficult, physically demanding or potentially unhealthy.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "62", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10210"} ,{"NAME_LABEL": "10221-Faculty Sunday Pay (Rep)", "DESCRIPTION": "Sunday premium pay is to be used for individuals paid from sponsored funds and only to the extent allowed by the sponsoring agency and contractual agreement. It is authorized by 5 U.S.C.5546 and is specified in U.S. Agency for International Development (USAID) Handbook 26. Sunday premium pay is authorized for any full-time employee whose basic workweek includes any work time on Sunday. Premium pay is at a rate equal to 25% of the rate of basic pay for each regular hour of Sunday work.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "62", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10210"} ,{"NAME_LABEL": "10230-Faculty Sea Pay (Rep)", "DESCRIPTION": "Premium pay to OSU unclassified employees who have no professional rank, such as research assistants, for each day at sea in excess of six consecutive days.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "62", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10210"} ,{"NAME_LABEL": "10231-Faculty FLSA Overtime (Rep)", "DESCRIPTION": "Used to record unclassified overtime pay due to FLSA requirements.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "62", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10210"} ,{"NAME_LABEL": "10232-Faculty Comp Time Payoff (Rep)", "DESCRIPTION": "For use in comp time payoffs for unclassified employees who are not FLSA exempt. Amounts paid using this account code are taxed at the supplemental rate.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "62", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10210"} ,{"NAME_LABEL": "10233-Faculty-FSLA Shift Diff (Rep)", "DESCRIPTION": "To pay FLSA shift differential wages for non-exempt (FLSA) unclassified employees.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "62", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10210"} ,{"NAME_LABEL": "10234-Faculty FLSA OT on Prem Pay (Rep)", "DESCRIPTION": "To record FLSA overtime for unclassified employees related to pay issued on account 10233 - Unclassified - FLSA Shift Differential.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "62", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10210"} ,{"NAME_LABEL": "10240-Faculty Perquisites (Rep)", "DESCRIPTION": "Compensation recorded to reflect the taxable value of employee perquisites, including meals and lodging, provided to an unclassified employee in addition to regular pay.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "62", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10210"} ,{"NAME_LABEL": "10251-Faculty Cash Allow-Taxable (Rep)", "DESCRIPTION": "Cash allowances paid to unclassified employees for using their personal assets to conduct university business as required by their position or their employment contract. The use of personal assets can include electronic communication devices (such as cell phones), internet service connections, and vehicles (does not include travel reimbursement). Cash allowances may also include other unique cash payments that may be specified by employment contracts but not subject to effort reporting. These allowances are all tax subject and excluded from effort reporting for A-21 purposes.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "62", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10210"} ,{"NAME_LABEL": "10250-Other Faculty Pay (Unrepresented)", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "62", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10200"} ,{"NAME_LABEL": "10241-Faculty Overload Pay-Instr (Unrep)", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "62", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10250"} ,{"NAME_LABEL": "10242-Faculty Ovrld Pay-Non-Instr (Unrep)", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "62", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10250"} ,{"NAME_LABEL": "10243-Faculty Sum Pay-Instr (Unrep)", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "62", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10250"} ,{"NAME_LABEL": "10244-Faculty Sum Pay-Non-Instr (Unrep)", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "62", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10250"} ,{"NAME_LABEL": "10245-Faculty Prev FY Salary (Unrep)", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "62", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10250"} ,{"NAME_LABEL": "10246-Faculty Emp Award (Unrep)", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "62", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10250"} ,{"NAME_LABEL": "10247-Faculty Retire Incent Pymt (Unrep)", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "62", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10250"} ,{"NAME_LABEL": "10248-Faculty Other Pay (Unrep)", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "62", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10250"} ,{"NAME_LABEL": "10249-Faculty Vacation Pay (Unrep)", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "62", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10250"} ,{"NAME_LABEL": "10252-Faculty Emp Disc on Srvcs (Unrep)", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "62", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10250"} ,{"NAME_LABEL": "10253-Faculty Moving Exp-Taxable (Unrep)", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "62", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10250"} ,{"NAME_LABEL": "10254-Faculty Post-Diff Pay (Unrep)", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "62", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10250"} ,{"NAME_LABEL": "10255-Faculty Sunday Pay (Unrep)", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "62", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10250"} ,{"NAME_LABEL": "10256-Faculty Sea Pay (Unrep)", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "62", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10250"} ,{"NAME_LABEL": "10257-Faculty FLSA Overtime (Unrep)", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "62", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10250"} ,{"NAME_LABEL": "10258-Faculty Comp Time Payoff (Unrep)", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "62", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10250"} ,{"NAME_LABEL": "10259-Faculty-FSLA Shift Diff (Unrep)", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "62", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10250"} ,{"NAME_LABEL": "10261-Faculty FLSA OT on Prem Pay (Unrep)", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "62", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10250"} ,{"NAME_LABEL": "10262-Faculty Perquisites (Unrep)", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "62", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10250"} ,{"NAME_LABEL": "10263-Faculty Cash Allow-Taxable (Unrep)", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "62", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10250"} ,{"NAME_LABEL": "10264-Faculty Commute-State Veh (Unrep)", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "62", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10250"} ,{"NAME_LABEL": "10260-Other Admin Pay", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "62", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10200"} ,{"NAME_LABEL": "10271-Admin Overload Pay", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "62", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10260"} ,{"NAME_LABEL": "10272-Admin Summer Pay", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "62", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10260"} ,{"NAME_LABEL": "10273-Admin Prev FY Salary", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "62", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10260"} ,{"NAME_LABEL": "10274-Admin Emp Award", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "62", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10260"} ,{"NAME_LABEL": "10275-Admin Retire Incentive Paymt", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "62", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10260"} ,{"NAME_LABEL": "10276-Admin Other Pay", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "62", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10260"} ,{"NAME_LABEL": "10277-Admin Vacation Pay", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "62", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10260"} ,{"NAME_LABEL": "10278-Admin Commute-State Veh", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "62", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10260"} ,{"NAME_LABEL": "10279-Admin Emp Disc on Services", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "62", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10260"} ,{"NAME_LABEL": "10281-Admin Moving Exp-Taxable", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "62", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10260"} ,{"NAME_LABEL": "10282-Admin Post-Differential Pay", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "62", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10260"} ,{"NAME_LABEL": "10283-Admin Sunday Pay", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "62", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10260"} ,{"NAME_LABEL": "10284-Admin Sea Pay", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "62", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10260"} ,{"NAME_LABEL": "10285-Admin FLSA Overtime", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "62", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10260"} ,{"NAME_LABEL": "10286-Admin Comp Time Payoff", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "62", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10260"} ,{"NAME_LABEL": "10287-Admin-FSLA Shift Differentl", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "62", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10260"} ,{"NAME_LABEL": "10288-Admin FLSA OT on Premium Pay", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "62", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10260"} ,{"NAME_LABEL": "10289-Admin Perquisites", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "62", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10260"} ,{"NAME_LABEL": "10291-Admin Cash Allow-Taxable", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "62", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10260"} ,{"NAME_LABEL": "10292-Admin, Settlement Consideration", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "62", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10260"} ,{"NAME_LABEL": "10295-Non-HRIS Admin Pay", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "62", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10260"} ,{"NAME_LABEL": "10300-Classified Salaries", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "63", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": ""} ,{"NAME_LABEL": "10301-Staff-Classified Salaries", "DESCRIPTION": "Salaries and wages paid to classified employees in permanent positions. It includes pay while on sick or vacation leave as well as pay for holiday time taken during the normal course of employment.

This code excludes the following:", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "63", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10300"} ,{"NAME_LABEL": "10400-Classified Pay", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "64", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": ""} ,{"NAME_LABEL": "10406-Lump Sum Back Pay - Classified", "DESCRIPTION": "This is a lump sum payment given to compensate a classified employee retroactivelybecause of work-out-of-class, a retroactive reclassification, or compensation error. This account code should be used to pay amounts prior to the current fiscal year. Back pay in the current fiscal year is to be processed separately by affected month.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "64", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10400"} ,{"NAME_LABEL": "10409-Other Mgmt Service & Classified Pay", "DESCRIPTION": "Pay for services not identified by position in the original or currentbudget. It includes pay types not otherwise specified in the 104XX series that are authorized by ORS 240.235.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "64", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10400"} ,{"NAME_LABEL": "10410-Temporary Employees Pay", "DESCRIPTION": "Pay for services of temporary employees.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "64", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10400"} ,{"NAME_LABEL": "10411-Vacation Pay", "DESCRIPTION": "Payments made to classified employees upon termination or in accordance with SEIU/OPEU contract terms. It excludes pay to an employee on regular vacation(see account code #10301 - Staff - Classified Salaries). Amounts paid using this account code are taxed at the supplemental rate.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "64", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10400"} ,{"NAME_LABEL": "10412-Compensatory Pay", "DESCRIPTION": "Payments in lieu of time off for accrued compensatory time. Amounts paid using this account code are taxed at the supplemental rate.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "64", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10400"} ,{"NAME_LABEL": "10413-Pay in Lieu of State-Paid Retiremnt", "DESCRIPTION": "Differential payments to employees in seasonal positions who were employed at least one previous season and who are not participating members of PERS. The differential is 6% of the regular pay and ceases the pay period before the employee begins to participate in PERS.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "64", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10400"} ,{"NAME_LABEL": "10414-Work Out of Class", "DESCRIPTION": "Payments to classified employees for work in higher classifications as specified under the SEIU/OPEU bargaining agreement.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "64", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10400"} ,{"NAME_LABEL": "10415-Shore Leave Pay", "DESCRIPTION": "Pay for shore leave earned by OSU ships' crew members when the ships are out of home port. The accrual rate and use of shore leave are specified under bargaining agreement provisions.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "64", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10400"} ,{"NAME_LABEL": "10416-Bilingual Differential Pay", "DESCRIPTION": "Differential pay to employees who have been recruited, and fill positions, requiring biligual skills (including sign language) as a condition of their employment, per the terms of the SEIU/OPEU bargaining agreement.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "64", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10400"} ,{"NAME_LABEL": "10417-Employee Award", "DESCRIPTION": "Cash awards paid to classified staff. These awards include Employee Suggestion Awards and institutional awards. Amounts paid using this account code are taxed at the supplemental rate.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "64", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10400"} ,{"NAME_LABEL": "10418-Retroact Overtime-OT Subj Mgt Svc", "DESCRIPTION": "Pay to an eligible classified employee who worked more than 40 hours ina work week and was paid at a straight time rate for those excess hours. Note: This code is used only for the additionalone-half rate in overtime pay.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "64", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10400"} ,{"NAME_LABEL": "10419-FLSA Overtime on Premium Pay", "DESCRIPTION": "Pay for time worked during which an employee satisfies these criteria:", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "64", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10400"} ,{"NAME_LABEL": "10420-Penalty Pay-Call Back", "DESCRIPTION": "Penalty pay to classified employees under bargaining agreement provisions when an employee has been released from duty and is called back prior to their normal starting time. The employee is paid a minimum of two hours pay at the overtime rate. Any time over two hours is paid at the employees regular rate of pay.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "64", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10400"} ,{"NAME_LABEL": "10421-Overtime-Classified", "DESCRIPTION": "Pay for time worked in excess of eight hours per day (10 hours per day for a four-day schedule, etc.) or in excess of 40 hours per week within the employee's basic work week. Pay is calculated at one and one-half times the rate entered.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "64", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10400"} ,{"NAME_LABEL": "10422-Holiday Worked-Classified", "DESCRIPTION": "Pay for work on an official state-designated holiday when paid in cash in lieu of time off. Pay is calculated at one and one-half times the rate entered.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "64", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10400"} ,{"NAME_LABEL": "10424-Weekend Differential", "DESCRIPTION": "Weekend differential pay for employees who work an extra Saturday or Sunday shift in a four-week block of shifts. This type of pay is calculated at 10% of base pay.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "64", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10400"} ,{"NAME_LABEL": "10425-SEIU/OPEU Electrician Differential", "DESCRIPTION": "Differential wages for employees licensed as supervisory electricians as specified in the SEIU/OPEU bargaining agreement.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "64", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10400"} ,{"NAME_LABEL": "10429-Holiday Pay Premium-OPEU Flex Sched", "DESCRIPTION": "Compensation to SEIU/OPEU employees on a flex schedule working on a holiday when the flex hours worked exceed eight hours. Pay for the flex hours less the regular hours is recorded with this account code. Pay is calculated at one and one-half times the rate entered.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "64", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10400"} ,{"NAME_LABEL": "10430-Classified Settlement Consideration", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "64", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10400"} ,{"NAME_LABEL": "10431-Penalty Pay", "DESCRIPTION": "Penalty pay to classified employees under bargaining agreement provisions for reporting time changes (reporting compensation) and early release from work (show up compensation).", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "64", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10400"} ,{"NAME_LABEL": "10432-Special Duty Pay", "DESCRIPTION": "Extra pay for work performed more than 20 feet above the ground or water and for which safety ropes, scaffolds, boatswain chairs or similar safety devices are required. This account also applies to employees that are required to use a self-contained underwater breathing apparatus or other sustained underwater diving equipment and have current certification for such equipment. The employee receives a high-work or diving differential as specified in the SEIU/OPEU bargaining agreement.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "64", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10400"} ,{"NAME_LABEL": "10433-Lead-Work Differential", "DESCRIPTION": "Premium pay while performing as a lead worker. Lead-work differential is a base-pay supplement for employees formally assigned lead-work duties by their supervisors. Lead-work differential is not computed at the rate of time and one-half for overtime or holiday work. This code is also used for charge differential for Licensed Practical Nurses.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "64", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10400"} ,{"NAME_LABEL": "10434-Shift Differential Pay-Evening", "DESCRIPTION": "Premium pay for evening work, also referred to as the swing shift. This code applies to classified employees eligible for overtime pay. It is used for employees represented by bargaining unit agreements that distinguish between evening and night shifts. If no such distinction exists, use code 10435, - Shift Differential Pay.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "64", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10400"} ,{"NAME_LABEL": "10435-Shift Differential Pay", "DESCRIPTION": "Shift differential is premium pay for work between 6pm and 6am. This code applies to classified employees eligible for overtime pay. It excludes employees with temporary appointments and part-time employees who work less than 32 hours per month. The following apply to shift differential: ", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "64", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10400"} ,{"NAME_LABEL": "10436-Stand-By/On-Call Pay", "DESCRIPTION": "Pay to classified employees for stand-by (or on-call) time. The following apply: ", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "64", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10400"} ,{"NAME_LABEL": "10437-Geographic Area Pay", "DESCRIPTION": "Pay to non-resident classified employees for work performed in a geographical area requiring differential pay. The amount of the differential pay cannot exceed 25% of the employee's base rate of pay.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "64", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10400"} ,{"NAME_LABEL": "10438-Shift Differential Pay-Night", "DESCRIPTION": "Premium pay for night work, also referred to as the graveyard shift. This code applies to classified employees eligible for overtime pay. It is used for employees represented by bargaining unit agreements that distinguish between evening and night shifts. If no such distinction exists, use code 10435 - Shift Differential Pay.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "64", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10400"} ,{"NAME_LABEL": "10439-Holiday On-Call Pay", "DESCRIPTION": "Pay to classified employees for whom collective bargaining unit agreements provide a different rate of pay for on-call pay during a holiday. If no special rate is specified, use code 10436 - Standby/On-call Pay.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "64", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10400"} ,{"NAME_LABEL": "10440-Classified Perquisites", "DESCRIPTION": "Compensation recorded to reflect the taxable value of employee perquisites including meals and lodging provided to a classified employee in addition to regular pay.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "64", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10400"} ,{"NAME_LABEL": "10442-Premium Differential-Extra Shift", "DESCRIPTION": "Premium Differential - Extra Shifts", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "64", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10400"} ,{"NAME_LABEL": "10446-Charge Differential", "DESCRIPTION": "Temporary hourly differential for a Staff Nurse or Registered Nurse 1 who has been assigned charge duties as specified in the SEIU/OPEU contract. For Licensed Practical Nurses, see account 10433.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "64", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10400"} ,{"NAME_LABEL": "10451-Classified Cash Allowance-Taxable", "DESCRIPTION": "Cash allowances paid to classified employees for using their personal assets to conduct university business as required by their position or their employment contract. The use of personal assets can include electronic communication devices (such as cell phones), internet service connections, and vehicles (does not include travel reimbursement). Cash allowances may also include other unique cash payments that may be specified by employment contracts but not subject to effort reporting. These allowances are all tax subject and excluded from effort reporting for A-21 purposes.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "64", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10400"} ,{"NAME_LABEL": "10453-Differential, Campus Dispatcher PSA", "DESCRIPTION": "Differential, Campus Dispatcher PSA", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "64", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10400"} ,{"NAME_LABEL": "10454-Differential, High Volt Electrician", "DESCRIPTION": "Differential, High Volt Electrician", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "64", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10400"} ,{"NAME_LABEL": "10455-Differential, Sexual Assault Examnr", "DESCRIPTION": "Differential, Sexual Assault Examnr", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "64", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10400"} ,{"NAME_LABEL": "10456-Longevity Premium", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "64", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10400"} ,{"NAME_LABEL": "10480-Special Campus Security Differentia", "DESCRIPTION": "Premium pay to employees who are designated as special campus security officers (ORS 352.385).", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "64", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10400"} ,{"NAME_LABEL": "10481-Nuclear Reactor License Differentia", "DESCRIPTION": "Premium pay to employees who are required to possess a nuclear reactor operator's license by the Institution where such a license is not a requirement of the classification.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "64", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10400"} ,{"NAME_LABEL": "10482-SEIU/OPEU Retention Differential", "DESCRIPTION": "An additional 10% differential or bonus will be paid to trade employees at Portland State University under a letter of agreement with SEIU/OPEU. The bonus pay will be added to an employees' base rate for the purposes of calculating overtime and will be included in the employees monthly paycheck. Payment is subject to normal tax withholdings.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "64", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10400"} ,{"NAME_LABEL": "10483-Differential, Confined Space", "DESCRIPTION": "Employees shall be paid a differential of one dollar ($1.00) per hour for all time spent working in OSHA permit-required confined space (permit space), currently defined at 29 CFR 1910.146.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "64", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10400"} ,{"NAME_LABEL": "10484-Differential, Campus Dispatcher", "DESCRIPTION": "An additional 10% differential over the base rate will be paid to Campus dispatchers who are required to receive and successfully complete the telecommunicator training offered at the Department of Public Safety and Standards and Training.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "64", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10400"} ,{"NAME_LABEL": "10485-Differential, Vet Tech", "DESCRIPTION": "An additional 10% differential over the base rate will be paid to Veterinary Technicians required to receive and maintain an Oregon Veterinary Medical Examining Board certification.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "64", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10400"} ,{"NAME_LABEL": "10486-Differential, Early Chldhd Spcl Ed", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "64", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10400"} ,{"NAME_LABEL": "10487-Differential, Police Officer", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "64", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10400"} ,{"NAME_LABEL": "10488-Classified/Temporary Stipends", "DESCRIPTION": "An amount paid to a classified or temporary employee for non-recurring supplemental pay (e.g., relocation stipend).\u00a0 Payments are considered supplemental pay and should not be considered part of their base salary.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "64", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10400"} ,{"NAME_LABEL": "10489-Police Officer - Wellness Program", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "64", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10400"} ,{"NAME_LABEL": "10500-Student Pay", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "65", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": ""} ,{"NAME_LABEL": "10501-Student Pay - Regular Pay", "DESCRIPTION": "Pay to students, enrolled in OUS institution(s), who perform work for the institution.  See 10510 - Non-OUS Student, for student employees enrolled in a non-OUS institution.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "65", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10500"} ,{"NAME_LABEL": "10503-Federal Work Study Program-Student", "DESCRIPTION": "Pay to students employed under the Federal Work Study Program.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "65", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10500"} ,{"NAME_LABEL": "10504-TechWork Program", "DESCRIPTION": "Pay for students receiving funds from the University of Oregon LEarn Program, based on financial need. This program provides funds to students selected to participate and is intended as a work experience/learning opportunity to work closely with UO faculty.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "65", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10500"} ,{"NAME_LABEL": "10507-Student Employee Awards", "DESCRIPTION": "Amount awarded to student employees in recognition of special service or accomplishments. Subject to income tax and FICA withholding. This pay is included in employee's gross income and is W-2 reportable, and is not considered income for retirement purposes. Amounts paid using this account code are taxed at the supplemental rate. (See 10629 - Other Graduate Assistant Pay, for graduate students)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "65", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10500"} ,{"NAME_LABEL": "10518-Retroactive Overtime - Student", "DESCRIPTION": "Pay to an eligible student employee who worked more than forty hours in a work week and was already paid at a straight time rate for those excess hours. Note: This code is used only for the additional one-half rate in overtime pay.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "65", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10500"} ,{"NAME_LABEL": "10521-Overtime - Student", "DESCRIPTION": "Pay for overtime worked, to student employees enrolled in any OUS institution. Pay is calculated at one and one-half times the rate entered.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "65", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10500"} ,{"NAME_LABEL": "10540-Student Perquisites", "DESCRIPTION": "Compensation recorded to reflect the taxable value of employee perquisites, including meals and lodging, provided to a student employee in addition to regular pay.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "65", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10500"} ,{"NAME_LABEL": "10600-Graduate Employees", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "66", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": ""} ,{"NAME_LABEL": "10609-Pharmacy Clinical Fellows", "DESCRIPTION": "Salaries paid to pharmacy trainees, interns and residents in programs coordinated with OHSU.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "66", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10600"} ,{"NAME_LABEL": "10610-D.V.M. Clinicians", "DESCRIPTION": "Salaries paid to post-doctoral D.V.M. clinicians with a rank of clinical fellow at OSU.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "66", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10600"} ,{"NAME_LABEL": "10612-Graduate Admin Asst", "DESCRIPTION": "Pay to graduate administrative assistants. This code should not be used for stipends or other support expenditures.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "66", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10600"} ,{"NAME_LABEL": "10620-Graduate Teaching Assistants", "DESCRIPTION": "Pay to teaching assistants serving under unclassified appointments. This code should not be used for stipends or other support expenditures.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "66", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10600"} ,{"NAME_LABEL": "10621-FWSP Graduate Teaching Assistants", "DESCRIPTION": "Pay to graduate teaching assistants employed under the FWSP.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "66", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10600"} ,{"NAME_LABEL": "10622-GTA Requiring Fee Remission Subsidy", "DESCRIPTION": "Pay to graduate teaching assistants serving under unclassified appointments on grants, contracts or cooperative agreements for which fee remission costs are not an allowable expenditure. Related fee remission costs are charged to accounts other than the pay accounts. (See account code 10952 - Graduate Assistant Fee Remission Subsidy)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "66", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10600"} ,{"NAME_LABEL": "10623-Summer Graduate Teaching Assts", "DESCRIPTION": "Pay to nine-month graduate teaching assistants on summer appointments. This code should not be used for graduate teaching assistants on 12-month appointments.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "66", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10600"} ,{"NAME_LABEL": "10625-Summer-Graduate Research Assts", "DESCRIPTION": "Pay to nine-month graduate research assistants on summer appointments. This code should not be used for services by graduate research assistants on 12-month appointments.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "66", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10600"} ,{"NAME_LABEL": "10627-Summer GTA Requirg Fee Rem Subsidy", "DESCRIPTION": "Pay to nine-month graduate teaching assistants serving under unclassified appointments on grants, contracts or cooperative agreements for which fee remission costs are not an allowable expenditure. This code should not be used for graduate teaching assistants who are on 12-month appointments (see account code 10622 - GTA Requiring Fee Remission Subsidy).", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "66", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10600"} ,{"NAME_LABEL": "10628-Summer GRA Requirg Fee Rem Subsidy", "DESCRIPTION": "Pay to nine-month graduate research assistants serving under unclassified appointments on grants, contracts or cooperative agreements for which fee remission costs are not an allowable expenditure. This code should not be used for graduate research assistants who are on 12-month appointments (see account code 10632 - GRA Requiring Fee Remission Subsidy).", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "66", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10600"} ,{"NAME_LABEL": "10629-Other Graduate Asst Pay", "DESCRIPTION": "Special or additional pay to graduate assistant staff members for services related to their institutional appointments. Includes Graduate Student award pay and recruitment and retention differential.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "66", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10600"} ,{"NAME_LABEL": "10630-Graduate Research Assts", "DESCRIPTION": "Pay to research assistants serving under unclassified appointments. This code should not be used for stipends or other support expenditures.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "66", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10600"} ,{"NAME_LABEL": "10631-FWSP Grad Research Assts", "DESCRIPTION": "Pay to graduate research assistants employed under the FWSP.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "66", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10600"} ,{"NAME_LABEL": "10632-GRA Requiring Fee Rem Subsidy", "DESCRIPTION": "Pay to graduate research assistants serving under unclassified appointments on grants, contracts or cooperative agreements for which fee remission costs are not an allowable expenditure. Related fee remission costs are charged to accounts other than pay accounts. (See account code 10952 - Graduate Assistant Fee Remission Subsidy).", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "66", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10600"} ,{"NAME_LABEL": "10633-Compressed CTR Additional Grad Pay", "DESCRIPTION": "Compressed CTR Additional Grad Pay", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "66", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10600"} ,{"NAME_LABEL": "10639-Other Clinical Fellow Pay", "DESCRIPTION": "Special or additional pay to clinical fellows for services related to their appointments.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "66", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10600"} ,{"NAME_LABEL": "10640-Perquisites - Fellows/Grad Assist", "DESCRIPTION": "Compensation recorded to reflect the taxable value of employee perquisites, including meals and lodging, provided to a clinical fellows and graduate assistants in addition to regular payand differentials. See 10629 - Other Graduate Assistant Pay, for recruitment and retention differential payments.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "66", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10600"} ,{"NAME_LABEL": "10641-Graduate Overtime", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "66", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10600"} ,{"NAME_LABEL": "10700-Benefit Compensation", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "67", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": ""} ,{"NAME_LABEL": "10752-Domestic Partner Benefit Taxable", "DESCRIPTION": "The imputed tax value of benefit premiums attributable to domestic partner coverage.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "67", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10700"} ,{"NAME_LABEL": "10780-Moving - Employee - Taxable", "DESCRIPTION": "Includes pre-move house hunting trips, temporary living expenses, costs associated with the sale of an old residence, costs associated with the purchase of a new residence, and meals associated with travel to the new location. Use this code for reimbursements paid to an outside vendor on behalf of the employee. The amount of the moving expense reimbursement received through the accounts payable system is added to the employee's gross pay so additional taxes will be withheld. For direct reimbursement to the employee, see account code 10217 - Moving Expenses Taxable. For additional information, see FASOM Section 10.3: Compensation -- Fringe Benefits -- Moving Expenses.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "67", "FIELD_COA_ACCT_TAX_REP_STATUS": "EM", "PARENT_NAME": "10700"} ,{"NAME_LABEL": "10781-Temp Living & Supl Allow - Employee", "DESCRIPTION": "Payments to an employee for temporary living expenses for a period of 30 consecutive days after obtaining employment or for the first 90 days for a foreign move.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "67", "FIELD_COA_ACCT_TAX_REP_STATUS": "EM", "PARENT_NAME": "10700"} ,{"NAME_LABEL": "10782-Settling in Allowance - Employee", "DESCRIPTION": "Lump-sum payment to an employee, in lieu of moving expenses, for the purpose of establishing a new place of residence while the employee is working on a project away from his or her home station.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "67", "FIELD_COA_ACCT_TAX_REP_STATUS": "EM", "PARENT_NAME": "10700"} ,{"NAME_LABEL": "10783-Storage of Household Goods - Employ", "DESCRIPTION": "Expenditures for the storage of household goods and personal effects of an employee while the employee is working on a project away from his or her home station.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "67", "FIELD_COA_ACCT_TAX_REP_STATUS": "EM", "PARENT_NAME": "10700"} ,{"NAME_LABEL": "10784-Dependent Assist - Tuit & Fees-Empl", "DESCRIPTION": "Payments to non-OUS institutions for tuition and fees for dependents of employees. The expenditure may be a direct payment to the institution or a reimbursement to the employee.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "67", "FIELD_COA_ACCT_TAX_REP_STATUS": "EM", "PARENT_NAME": "10700"} ,{"NAME_LABEL": "10785-Depend Assist - Other-Employee", "DESCRIPTION": "Payment to, or on behalf of, an employee for living costs of the employee's dependents while the employee is working on a project away from the employee's home station and is separated from his or her dependents.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "67", "FIELD_COA_ACCT_TAX_REP_STATUS": "EM", "PARENT_NAME": "10700"} ,{"NAME_LABEL": "10786-Utilities & Maintenance - Employee", "DESCRIPTION": "Expenditures for utilities and maintenance of an employee's temporary residence paid to, or on behalf of, the employee while working on a project away from his or her home station.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "67", "FIELD_COA_ACCT_TAX_REP_STATUS": "EM", "PARENT_NAME": "10700"} ,{"NAME_LABEL": "10787-Housing Rentals - Employee", "DESCRIPTION": "Expenditures for rent of a temporary residence for an employee who is working on a project away from his or her home station. The payment is made to, or on behalf of, the employee.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "67", "FIELD_COA_ACCT_TAX_REP_STATUS": "EM", "PARENT_NAME": "10700"} ,{"NAME_LABEL": "10788-Cost-of-Living/Post Allowance-Empl", "DESCRIPTION": "Cost-of-Living (COL) allowance is granted to an employee officially stationed in a foreign area where COL is substantially higher than in Washington D.C. This account is to be used only for individuals paid from sponsored funds and only to the extent allowed by the sponsoring agency and contractual agreement.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "67", "FIELD_COA_ACCT_TAX_REP_STATUS": "EM", "PARENT_NAME": "10700"} ,{"NAME_LABEL": "10790-Moving - Employee - Nontaxable", "DESCRIPTION": "Expenses for the transport of an employee's household goods and travel from his or her old location to the new location. The distance must be at least 50 miles. These expenses are not taxable. Pay through accounts payable. For additional information, see Fiscal Policy Manual Fringe Benefits -- Moving Expenses.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "67", "FIELD_COA_ACCT_TAX_REP_STATUS": "EM", "PARENT_NAME": "10700"} ,{"NAME_LABEL": "10900-Other Payroll Expenses (OPE)", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "69", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": ""} ,{"NAME_LABEL": "10901-Other Payroll Expenses", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "69", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10900"} ,{"NAME_LABEL": "10910-OPE Fac Other (Unrep)", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "69", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10901"} ,{"NAME_LABEL": "10914-OPE Fac Health/Life (Unrep)", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "69", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10910"} ,{"NAME_LABEL": "10917-OPE Fac Retirement (Unrep)", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "69", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10910"} ,{"NAME_LABEL": "10918-OPE Faculty Other (Unrep)", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "69", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10910"} ,{"NAME_LABEL": "10920-OPE Blended Rates", "DESCRIPTION": "Other payroll expenses charged as a blended rate based on previous fiscal expenses, rather than an actual charge.", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "69", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10901"} ,{"NAME_LABEL": "10919-OPE Blended Residual", "DESCRIPTION": "Fringe residual OPE is the residual differences between blended OPE rate charged and the eclass code rate fringe residual OPE.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "69", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10920"} ,{"NAME_LABEL": "10921-OPE Blended Athletics", "DESCRIPTION": "Athletics group's other payroll expenses charged as a blended rate based on previous fiscal expenses, rather than an actual charge.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "69", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10920"} ,{"NAME_LABEL": "10922-OPE Blended 12 mth Faculty/OAs", "DESCRIPTION": "12 mth Faculty/OAs group'sgroup's other payroll expenses charged as a blended rate based on previous fiscal expenses, rather than an actual charge.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "69", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10920"} ,{"NAME_LABEL": "10923-OPE Blended 9 mth Faculty/Exec", "DESCRIPTION": "9 mth Faculty/Exec group's other payroll expenses charged as a blended rate based on previous fiscal expenses, rather than an actual charge.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "69", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10920"} ,{"NAME_LABEL": "10924-OPE Blended Summer", "DESCRIPTION": "Summer group's other payroll expenses charged as a blended rate based on previous fiscal expenses, rather than an actual charge.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "69", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10920"} ,{"NAME_LABEL": "10925-OPE Blended Classified Service", "DESCRIPTION": "Classified Service group's other payroll expenses charged as a blended rate based on previous fiscal expenses, rather than an actual charge.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "69", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10920"} ,{"NAME_LABEL": "10926-OPE Blended Classified Skilled/Cler", "DESCRIPTION": "Classified Tech/Prof group's other payroll expenses charged as a blended rate based on previous fiscal expenses, rather than an actual charge.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "69", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10920"} ,{"NAME_LABEL": "10927-OPE Blended Classified Tech/Prof", "DESCRIPTION": "Classified Tech/Prof group's other payroll expenses charged as a blended rate based on previous fiscal expenses, rather than an actual charge.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "69", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10920"} ,{"NAME_LABEL": "10928-OPE Blended Retirees/Temps", "DESCRIPTION": "Retirees/Temps group's other payroll expenses charged as a blended rate based on previous fiscal expenses, rather than an actual charge.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "69", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10920"} ,{"NAME_LABEL": "10929-OPE Blended Students", "DESCRIPTION": "Students group's other payroll expenses charged as a blended rate based on previous fiscal expenses, rather than an actual charge", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "69", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10920"} ,{"NAME_LABEL": "10960-OPE Fac Other (Rep)", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "69", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10901"} ,{"NAME_LABEL": "10964-OPE Fac Health/Life (Rep)", "DESCRIPTION": "OPE Unclassified Health/Life", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "69", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10960"} ,{"NAME_LABEL": "10967-OPE Fac Retirement (Rep)", "DESCRIPTION": "OPE Unclassified Retirement", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "69", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10960"} ,{"NAME_LABEL": "10968-OPE Faculty Other (Rep)", "DESCRIPTION": "OPE Unclassified Other", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "69", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10960"} ,{"NAME_LABEL": "10965-OPE Admin Other", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "69", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10901"} ,{"NAME_LABEL": "10944-OPE Admin Health/Life", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "69", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10965"} ,{"NAME_LABEL": "10947-OPE Admin Retirement", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "69", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10965"} ,{"NAME_LABEL": "10948-OPE Admin Other", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "69", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10965"} ,{"NAME_LABEL": "10970-OPE Classified Other", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "69", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10901"} ,{"NAME_LABEL": "10974-OPE Class Health/Life", "DESCRIPTION": "OPE Classified Health/Life", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "69", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10970"} ,{"NAME_LABEL": "10977-OPE Class Retirement", "DESCRIPTION": "OPE Classified Retirement", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "69", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10970"} ,{"NAME_LABEL": "10978-OPE Class Other", "DESCRIPTION": "OPE Class Other", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "69", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10970"} ,{"NAME_LABEL": "10980-OPE Student", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "69", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10901"} ,{"NAME_LABEL": "10984-OPE Student Health/Life", "DESCRIPTION": "OPE Student Health/Life", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "69", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10980"} ,{"NAME_LABEL": "10987-OPE Student Retirement", "DESCRIPTION": "OPE Student Retirement", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "69", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10980"} ,{"NAME_LABEL": "10988-OPE Student Other", "DESCRIPTION": "OPE Student Other", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "69", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10980"} ,{"NAME_LABEL": "10990-OPE Grad Assist and Fellows", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "69", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10901"} ,{"NAME_LABEL": "10994-OPE Grad Assist Health/Life", "DESCRIPTION": "OPE Graduate Assistants and Fellows (Grad Assist) Health/Life", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "69", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10990"} ,{"NAME_LABEL": "10997-OPE Grad Assist Retirement", "DESCRIPTION": "OPE Graduate Assistants and Fellows (Grad Assist) Retirement", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "69", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10990"} ,{"NAME_LABEL": "10998-OPE Grad Assist Other", "DESCRIPTION": "OPE Graduate Assistants and Fellows (Grad Assist) Other", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "69", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10990"} ,{"NAME_LABEL": "10903-OPE JV Adjustment", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "69", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10900"} ,{"NAME_LABEL": "10904-OPE JV Adj Health/Life", "DESCRIPTION": "This code is to be used only in the operating ledger to record adjustments made with a journal voucher to a specific OPE Health/Life component. If the automatic OPE component calculation on a payroll redistribution does not result in the correct OPE being transferred, the amount may be moved by use of this code.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "69", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10903"} ,{"NAME_LABEL": "10905-Non-HRIS OPE", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "69", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10903"} ,{"NAME_LABEL": "10906-PERS Side Account Offset", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "69", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10903"} ,{"NAME_LABEL": "10907-OPE JV Adj Retirement", "DESCRIPTION": "This code is to be used only in the operating ledger to record adjustments made with a journal voucher to a specific OPE Retirement component. If the automatic OPE component calculation on a payroll redistribution does not result in the correct OPE being transferred, the amount may be moved by use of this code.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "69", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10903"} ,{"NAME_LABEL": "10908-OPE JV Adj Other", "DESCRIPTION": "This code is to be used only in the operating ledger to record adjustments made with a journal voucher to a specific OPE Other component. If the automatic OPE component calculation on a payroll redistribution does not result in the correct OPE being transferred, the amount may be moved by use of this code.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "69", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10903"} ,{"NAME_LABEL": "10909-OPE JV Adj Blended", "DESCRIPTION": "This code is to be used only in the operating ledger to record adjustments made with a journal voucher to Blended OPE amounts. If a grant has restrictions on OPE charges a journal voucher with this account code can be used to transfer those charges to another fund.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "69", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10903"} ,{"NAME_LABEL": "10930-OPE Accruals", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "69", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10900"} ,{"NAME_LABEL": "10931-Accrued Vacation Leave", "DESCRIPTION": "Charges to operating funds to record compensated absences liability for accrued vacation leave.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "69", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10930"} ,{"NAME_LABEL": "10932-Accrued Sick Leave", "DESCRIPTION": "Charges to operating funds to record compensated absences liability for accrued sick leave.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "69", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10930"} ,{"NAME_LABEL": "10933-Accrued Compensatory Leave", "DESCRIPTION": "Charges to operating funds to record compensated absences liability for accrued compensatory leave.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "69", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10930"} ,{"NAME_LABEL": "10934-Accrued Deferred Comp (Unfunded)", "DESCRIPTION": "Accrued Deferred Comp (Unfunded)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "69", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10930"} ,{"NAME_LABEL": "10935-Accrued Employee Termination Exp", "DESCRIPTION": "Accrued Employee Termination Exp", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "69", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10930"} ,{"NAME_LABEL": "10936-Accrued Hourly Wages", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "69", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10930"} ,{"NAME_LABEL": "10937-Accrued SLGRP Adj.", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "69", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10930"} ,{"NAME_LABEL": "10938-Accrued GASB 68 Pension Adj.", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "69", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10930"} ,{"NAME_LABEL": "10939-Accrued GASB 75 OPEB Adj", "DESCRIPTION": "Transactions should only be done by the Business Affairs Office. Accrual of implicit subsidy under GASB 75 from offering postemployment medical, dental, and vision benefits to eligible retired employees. Postemployment Benefits Other Than Pensions (OPEB)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "69", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10930"} ,{"NAME_LABEL": "10950-OPE Grad Remission/Benefit/Subsidy", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "69", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10900"} ,{"NAME_LABEL": "10941-Grad Emp Health Insurance Benefit", "DESCRIPTION": "Charges for graduate employee health insurance benefit costs. The insurance benefit is charged to the graduate employee\u2019s payroll distribution.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "69", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10950"} ,{"NAME_LABEL": "10951-Grad Employee Tuition Remissions", "DESCRIPTION": "Charges for actual graduate employee tuition expense. The amount of tuition remitted for a graduate employee is charged to their payroll distribution. This account code is excluded from F&A.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "69", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10950"} ,{"NAME_LABEL": "10952-Grad Employee Fee Remission Subsidy", "DESCRIPTION": "Charges for actual graduate employee instructional fees remitted. The amount of instruction fee remitted for a graduate employee is charged to their payroll distribution.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "69", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10950"} ,{"NAME_LABEL": "10953-Grad Emp Fee Remis Subsidy-Summer", "DESCRIPTION": "Charges for actual instructional fees covered by the department rather than the student \u2013 only during summer term.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "69", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10950"} ,{"NAME_LABEL": "10954-Grad Emp Summer Rec Center Access", "DESCRIPTION": "Charges for summer graduate employee recreation center access for continuing GE's not enrolled for summer term.\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "69", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "10950"} ,{"NAME_LABEL": "20000-Services & Supplies Expense", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": ""} ,{"NAME_LABEL": "20001-Supplies Expense", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "20000"} ,{"NAME_LABEL": "20101-Office & Administrative Supplies", "DESCRIPTION": "Materials for office use, such as paper, pens, ink cartridges, machine tapes, staplers, binders, wastebaskets, paper clips, etc.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "20001"} ,{"NAME_LABEL": "20102-General Operating Supplies", "DESCRIPTION": "Materials consumed in the conduct of an activity identified by a program name, but for which a separate, specific account code has not been established. This code does not cover supplies for which separate codes are designated (see account codes 20103 - Laboratory Supplies, 25099 - Other Medical Care Materials and Supplies, 20106 - Books, Periodicals and Other Reference Materials, etc.).", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "20001"} ,{"NAME_LABEL": "20103-Laboratory Supplies", "DESCRIPTION": "Materials generally used in scientific and professional laboratories for instructional or research purposes. This code covers test tubes, glass beakers, printer paper, litmus paper, pens, light bulbs, batteries, etc used in a lab. This code does not cover alcohol, bulk chemicals, drugs and pharmaceutical supplies, insecticides, small tools, etc for which there are separate, specific account codes.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "20001"} ,{"NAME_LABEL": "20106-Books Publication & Other Ref. Mat.", "DESCRIPTION": "Purchases of books, periodicals and reference materials made by instructional or administrative departments, except for materials that will be used either as a part of an established reference library or used as a reference for at least three years. (see account 40190 - Library Purchases)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "20001"} ,{"NAME_LABEL": "20107-Diplomas & Certificates", "DESCRIPTION": "Expenditures for diplomas and certificates.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "20001"} ,{"NAME_LABEL": "20108-Paper Publication Subscriptions", "DESCRIPTION": "Periodic publications purchased on a subscription basis for use in the normal course of business for reference or administrative purposes. Excludes such items used to train staff (see account codes 20106 - Books, Publications and Other Reference Materials; 29001 - Training Books; 29002 - Training Publications) and library material purchases (see account code 40190 - Library Purchases).", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "20001"} ,{"NAME_LABEL": "20109-Electronic Publication Subscription", "DESCRIPTION": "Purchases by institutional libraries of electronic resources including databases, e-journals, e-articles and e-books. Also includes subscriptions to electronic resources and membership fees to receive access to electronic resources. For physical, non-electronic resources, please see 20106-Books, Periodicals and Other Reference Materials or 40190-Library Purchases.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "RE", "PARENT_NAME": "20001"} ,{"NAME_LABEL": "20110-Student Project Supplies", "DESCRIPTION": "Expenditures for student project supplies.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "20001"} ,{"NAME_LABEL": "20111-Instructional Supplies", "DESCRIPTION": "Expenditures for materials used for instructional purposes (see also account codes 20101 - Office and Administrative Supplies and 20103 - Laboratory Supplies).", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "20001"} ,{"NAME_LABEL": "20112-Electronic Supplies(Non-Computer)", "DESCRIPTION": "Expenses for electronic supplies such as batteries, power adapters, radios, laser pointers etc. that are not computer or IT related (under $5,000/unit).\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "20001"} ,{"NAME_LABEL": "20114-Library Supplies", "DESCRIPTION": "Expenditures for specialized library supplies such as white marking pens for writing on the spines of books, plastic book covers, magazine covers and special labels.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "20001"} ,{"NAME_LABEL": "20115-Audio/Video Equipment and Supplies", "DESCRIPTION": "Expenses for cameras, video recorders, sound systems, projectors, etc. (under $5,000/unit). \n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "20001"} ,{"NAME_LABEL": "20116-Cartography Supplies", "DESCRIPTION": "Cartography Supplies", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "20001"} ,{"NAME_LABEL": "20117-Art/Graphic Arts Supplies", "DESCRIPTION": "Art/Graphic Art Supplies", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "20001"} ,{"NAME_LABEL": "20118-Photography Supplies", "DESCRIPTION": "Expenditures for photography supplies such as film, darkroom supplies, chemicals, paper and minor camera accessories.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "20001"} ,{"NAME_LABEL": "20119-Archival Supplies", "DESCRIPTION": "Archival Supplies", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "20001"} ,{"NAME_LABEL": "20120-Performing Arts Supplies", "DESCRIPTION": "Expenses for supplies unique to the performing arts. These might include sheet music, theatrical prop building materials, etc.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "20001"} ,{"NAME_LABEL": "20121-Costume Supplies", "DESCRIPTION": "Expenses for costume supplies in the performing arts.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "20001"} ,{"NAME_LABEL": "20122-Stage Materials", "DESCRIPTION": "Expenses for stage materials in the performing arts.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "20001"} ,{"NAME_LABEL": "20160-Ticket/Ticket Stock", "DESCRIPTION": "Purchase of supplies and materials used to produce tickets.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "20001"} ,{"NAME_LABEL": "20166-Athletic Supplies", "DESCRIPTION": "Expenditures for athletic supplies such as balls, mats, baseball bats and gloves, etc.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "20001"} ,{"NAME_LABEL": "20168-Awards", "DESCRIPTION": "Expenditures for athletic and other awards to students, staff and others. Includes gift certificates, plaques and engraved awards. It does not cover scholarships, etc. For cash awards see 20169 - Awards and Prizes - Non-employee, for non-employees or 10417 - Employee Awards, for employees.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "20001"} ,{"NAME_LABEL": "20169-Awards & Prizes - Non Employee", "DESCRIPTION": "Cash awards and prizes given to a non-employee that result in taxable income to that individual. For employee cash awards see 10417 - Employee Awards.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "PR", "PARENT_NAME": "20001"} ,{"NAME_LABEL": "20170-Internal Grant/Sponsorship Exp", "DESCRIPTION": "Expenditures for providing an institutional sponsored initiatives, awards, seed funding or institutional research. Use in combination with 09500 - Internal Grant/Sponsorship Rev\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "20001"} ,{"NAME_LABEL": "20180-Linen & Bedding", "DESCRIPTION": "Expenditures for linens used in patient care areas. Excludes laundry services (see account code 24510 (Laundry and Dry Cleaning)).", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "20001"} ,{"NAME_LABEL": "20185-Uniforms", "DESCRIPTION": "Expenditures for uniforms, such as worn by athletic teams, band members, choirs, judging teams etc where the uniform is purchased and owned by the university and is not personal attire.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "20001"} ,{"NAME_LABEL": "20186-Disposable Wearing Apparel", "DESCRIPTION": "Expenditures for disposable wearing apparel used in hospitals and clinics.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "20001"} ,{"NAME_LABEL": "20187-Employee Safety Apparel", "DESCRIPTION": "Costs of employee wearing apparel furnished by the department when special safety apparel is required. Includes shoes, safety glasses and other \"required\" safety apparel. This code does not cover disposable wearing apparel (see account code 20186 - Disposable Wearing Apparel).", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "20001"} ,{"NAME_LABEL": "20188-Employee Clothing", "DESCRIPTION": "Expenditures for clothing furnished by the department when special clothing is required. See 28613 - Public Relations/Fund Raising, for clothing related to fund raising and institutional promotion.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "20001"} ,{"NAME_LABEL": "20190-Testing Group Incentives", "DESCRIPTION": "Expenditures for items to be given as incentives for volunteers who serve on a test panel or survey group. Includes gift certificates and other non-cash items. (See also 25140 - Research Subjects)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "20001"} ,{"NAME_LABEL": "20199-Miscellaneous Supplies", "DESCRIPTION": "Supply expenditures that cannot be coded in other classifications in this section.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "20001"} ,{"NAME_LABEL": "20200-Minor Equipment (under $5,000/unit)", "DESCRIPTION": "Expenses for tangible personal property that meet the following criteria: It has a unit value of less than $5,000. It is not consumed in the normal course of business. Its useful life exceeds two years. This code does not cover books, periodicals and reference materials purchased by a library or audio-visual department (see account code 20108 Paper Publication Subsriptions, or 20109 Electronic Publication Subscription). It also excludes property listed on the equipment inventory (see account code A8011 & 40101 - Equipment). For information technology related minor equipment, see account codes 20201 - Computer and IT Peripherals < $5,000, 20215 IT Network Equipment (<$5,000/unit) or 20203 Printers/Parts/Toner(<$5,000/unit). For Audio visual minor equipment see account code 20115 Audio/Video Equipment and Supplies. For office equipment and furniture see account 20210.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "20001"} ,{"NAME_LABEL": "20201-Computer and IT Peripherals <$5,000", "DESCRIPTION": "Expenses for computers and peripherals (under $5,000/unit). Includes desktop PCs, keyboards, laptops, tablets, monitors and displays. For smart phones use 22001 Telephone. For video equipment, cameras, projectors, etc. use 20115 Audio/Video Equipment and Supplies. For IT related parts and supplies use account code 20204.\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "20001"} ,{"NAME_LABEL": "20202-Software Perpetual License (<$100K)", "DESCRIPTION": "Expenses for perpetual (no end date) software license (under $100,000/unit). Software name/title is required in invoice document text. Includes off the shelf software purchased or downloaded which can be used in perpetuity. Also includes operating systems, applications, and mobile applications. For fixed period software subscriptions, custom developed software, or software that includes a service, use account 24203 Software Subscr/Lic,Svcs-Fixed Term. For employee reimbursements use account 28994.\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "20001"} ,{"NAME_LABEL": "20203-Printers/Copiers<$5K/ea+Parts/Toner", "DESCRIPTION": "Expenses for printers, copiers and MFD's (multi-function devices), including parts, toner, and other supplies (under $5,000/unit).", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "20001"} ,{"NAME_LABEL": "20204-IT Related Parts and Supplies", "DESCRIPTION": "Expenses for information technology (IT) related parts and supplies (under $5,000/unit). Includes hard drives, video cards, memory, cables, portable media (USB drives), etc. For non-IT electronic supplies see 20112 Electronic Supplies (Non-Computer).\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "20001"} ,{"NAME_LABEL": "20210-Office Equip & Furniture <$5,000/ea", "DESCRIPTION": "Expenses for office equipment (non-IT) and furniture (under $5,000/unit).", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "20001"} ,{"NAME_LABEL": "20215-IT Network Equipment (<$5,000/unit)", "DESCRIPTION": "Expenses for network equipment; servers, routers, switches etc. (under $5,000/unit).", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "20001"} ,{"NAME_LABEL": "20216-Sports Equipment-(Noncapitalized)", "DESCRIPTION": "Expenditures for sports equipment that meet the criteria for minor equipment.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "20001"} ,{"NAME_LABEL": "20250-Parts-Auto & Equipment", "DESCRIPTION": "Expenditures for parts used to repair vehicles or equipment. (See also account codes 23522 - Maintenance Materials and 23523 - Data Processing/Electrical Equipment Parts.)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "20001"} ,{"NAME_LABEL": "20251-Vehicle Tires", "DESCRIPTION": "Expenditures for tires for vehicles.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "20001"} ,{"NAME_LABEL": "20252-Automotive Fuels/Lubricants", "DESCRIPTION": "Expenditures for gasoline and diesel fuels and automotive lubricants.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "20001"} ,{"NAME_LABEL": "20300-Student Meals", "DESCRIPTION": "Expenditures for athletic training table meals and special student group meals. This code does not cover meals for students or staff while traveling or staff members' meals at their official stations (see the 39XXX series of account codes).", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "20001"} ,{"NAME_LABEL": "20310-Food - Other", "DESCRIPTION": "Costs of foods other than meats, fish and poultry purchased for dietary purposes, cafeterias, or kitchens. This code does not cover purchases for resale or redistribution. (See the 6XXXX series of account codes).", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "20001"} ,{"NAME_LABEL": "20311-Food - Meats Fish & Poultry", "DESCRIPTION": "Costs of meats, fish and poultry for dietary purposes, cafeterias or kitchens. This code does not cover purchases for resale or redistribution. (See the 6XXXX series of account codes).", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "20001"} ,{"NAME_LABEL": "20330-Tableware & Kitchen Utensils", "DESCRIPTION": "Costs of dietary and cafeteria tableware and kitchen utensils. This code does not cover purchases for resale or redistribution. (See the 6XXXX series of account codes).", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "20001"} ,{"NAME_LABEL": "20401-Minor Buildings (Non-capitalized)", "DESCRIPTION": "Expenditures for buildings that do not meet the $50,000 threshold criteria for capitalization; including pole barns, sheds, small warehouses, greenhouses, and similar types. For buildings with cost exceeding $50,000, see 40501-Buildings.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "20001"} ,{"NAME_LABEL": "21000-Agricultural Related", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "20000"} ,{"NAME_LABEL": "21007-Animals - Non-Capitalized", "DESCRIPTION": "Expenditures for animals purchased for research purposes. Excludes livestock purchases that must be capitalized (see account code 40102 - Livestock). Use 20102 - General Operating Supplies or 20103 - Laboratory Supplies, for non-vertebrae lab animals as appropriate.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "21000"} ,{"NAME_LABEL": "21008-Animal Care", "DESCRIPTION": "Expenditures for the care, feeding and maintenance of animals by others.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "21000"} ,{"NAME_LABEL": "21042-Veterinary Biologicals", "DESCRIPTION": "Expenditures for vaccines and other products used for prevention of disease in animals.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "21000"} ,{"NAME_LABEL": "21043-Veterinary Medications", "DESCRIPTION": "Expenditures for antibiotics, drugs, salves, physics, and other medicinal products used in the treatment of animal diseases.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "21000"} ,{"NAME_LABEL": "21047-Vet Surgical Supplies - General", "DESCRIPTION": "Costs of surgical packs and sheets and all other surgical supplies not described elsewhere. This code does not cover sutures (see account code 25031 - Sutures), syringes and needles (see account code 25040 - Syringes and Needles) or glassware (see account code 25041 - Glassware - Medical/Scientific).", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "21000"} ,{"NAME_LABEL": "21048-Veterinary Supplies", "DESCRIPTION": "Expenditures for supplies used for veterinary care. This code does not cover veterinary biologicals and medications, or surgical supplies (see account codes 21042 (Veterinary Biologicals), 21043 (Veterinary Medications) and 21047 (Veterinary Surgical Supplies - General)).", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "21000"} ,{"NAME_LABEL": "21049-Animal Care Supplies", "DESCRIPTION": "Expenditures for supplies used in the general care of animals including nail clippers, leashes, pest-control powder, shampoo, etc. This code does not cover veterinary supplies (see account codes 21042 - Veterinary Biologicals, 21043 - Veterinary Medications, 21047 - Veterinary Surgical Supplies - General, and 21048 - Veterinary Supplies).", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "21000"} ,{"NAME_LABEL": "21050-Fertilizers", "DESCRIPTION": "Expenditures for plant fertilizers.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "21000"} ,{"NAME_LABEL": "21051-Plant Materials", "DESCRIPTION": "Expenditures for materials used in the growing of plants.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "21000"} ,{"NAME_LABEL": "21052-Seeds", "DESCRIPTION": "Expenditures for seeds.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "21000"} ,{"NAME_LABEL": "21053-Soil & Soil Media", "DESCRIPTION": "Expenditures for soils and soil media such as pumice, vermiculite, perlite, peat moss, etc.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "21000"} ,{"NAME_LABEL": "21055-Feeds-Grain", "DESCRIPTION": "Expenditures for grain used as animal feed.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "21000"} ,{"NAME_LABEL": "21056-Feeds-Hay & Straw", "DESCRIPTION": "Expenditures for hay and straw used as animal feed.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "21000"} ,{"NAME_LABEL": "21057-Feeds-Concentrates", "DESCRIPTION": "Expenditures for animal feed concentrates.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "21000"} ,{"NAME_LABEL": "21060-Chemicals-Herbicides", "DESCRIPTION": "Expenditures for chemical herbicides used in the control of weeds and unwanted vegetation.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "21000"} ,{"NAME_LABEL": "21061-Chemicals-Pesticides", "DESCRIPTION": "Expenditures for chemical pesticides or insecticides used in the control of unwanted pests and insects.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "21000"} ,{"NAME_LABEL": "21062-Chemicals-Other", "DESCRIPTION": "Expenditures for chemicals other than herbicides and pesticides, such as fungicides.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "21000"} ,{"NAME_LABEL": "21065-Agricultural Gases & Liquids", "DESCRIPTION": "Expenditures for agricultural gases and liquids.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "21000"} ,{"NAME_LABEL": "21069-Irrigation Supplies", "DESCRIPTION": "Expenditures for irrigation supplies purchases.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "21000"} ,{"NAME_LABEL": "21070-Agricultural Services", "DESCRIPTION": "Expenditures for custom combining, plowing and similar activities.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "21000"} ,{"NAME_LABEL": "22000-Communications", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "20000"} ,{"NAME_LABEL": "22001-Telephone", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "22000"} ,{"NAME_LABEL": "22002-FAX Expense", "DESCRIPTION": "Expenses associated with fax transmissions.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "22000"} ,{"NAME_LABEL": "22010-Telecom Recurring Charges", "DESCRIPTION": "Charges that occur monthly usually in fixed amounts. Examples include line charges, equipment rental, AUDIX features, and TV cable access.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "22000"} ,{"NAME_LABEL": "22011-Telecom Usage Charges", "DESCRIPTION": "Usage sensitive telephone charges that are passed on to the customer. Examples include long distance and phone credit card charges. Excludes pre-paid phone cards.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "22000"} ,{"NAME_LABEL": "22012-Telecom One-Time Charges", "DESCRIPTION": "Charges applied on a one-time basis. This includes pass through charges from vendors, installation charges, service charges, programming fees, and equipment sales.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "22000"} ,{"NAME_LABEL": "22013-Cellular Telephone Expense", "DESCRIPTION": "All costs associated with the use of a cellular phone, including taxes.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "22000"} ,{"NAME_LABEL": "22016-Communications Network Access Chg", "DESCRIPTION": "Data networks, internet access, and related computer communications charges. This code differs from 22010, which is for telephone circuit, or line, charges. For employee reimbursements use account 28994 Reimb S&S Exp To Employee.\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "22000"} ,{"NAME_LABEL": "22030-Video and Teleconference Fees", "DESCRIPTION": "Costs directly associated with conducting teleconferences via telephone or video communications.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "22000"} ,{"NAME_LABEL": "22099-Miscellaneous Communications", "DESCRIPTION": "Expenditures that cannot otherwise be coded within this section.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "22000"} ,{"NAME_LABEL": "22500-Postage & Shipping", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "20000"} ,{"NAME_LABEL": "22502-Postage", "DESCRIPTION": "Includes postage meter charges, purchase of postage stamps and payments made to the U.S. Post Office for the receipt or forwarding of mail.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "22500"} ,{"NAME_LABEL": "22503-Mailing Services - Incl Postage", "DESCRIPTION": "Cost of mailing services requiring additional handling by Mailing Services staff. Includes both postage and labor. Additional handling includes inserting, labeling, sorting, and address list management.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "22500"} ,{"NAME_LABEL": "22505-Express Mail", "DESCRIPTION": "Expenses for special courier and express mail services.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "22500"} ,{"NAME_LABEL": "22511-Freight/Moving-Not Employee Related", "DESCRIPTION": "Expenses incurred from shipping or receiving materials, supplies and equipment. This code covers all expenses incurred for moving owned and non-owned equipment between locations. When equipment costing more than $5000 is purchased, if freight or express charges exceed $25, use account code 40101 - Equipment, for the total expenditure. The total expenditure is included in the capitalized cost of the equipment.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "22500"} ,{"NAME_LABEL": "22521-Delivery Service", "DESCRIPTION": "Expenses incurred for internal delivery service.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "22500"} ,{"NAME_LABEL": "22531-Shuttle Bus Service", "DESCRIPTION": "Charges for transporting mail by state shuttle bus.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "22500"} ,{"NAME_LABEL": "22599-Miscellaneous Postage & Shipping", "DESCRIPTION": "Postage and shipping expenses not accounted for in other accounts.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "22500"} ,{"NAME_LABEL": "23000-Utilities", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "20000"} ,{"NAME_LABEL": "23004-Steam", "DESCRIPTION": "Charges for steam only. This code should not be used to classify amounts paid to purchase fuel for steam generating. In those cases for which the steam is identifiable as solely for instruction or research and is not used for heating purposes, refer to account code 20103 (Laboratory Supplies).", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "23000"} ,{"NAME_LABEL": "23005-Hogged Fuel", "DESCRIPTION": "Hogged fuel (wood chips) purchased for heating or for the generation of steam used for heating.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "23000"} ,{"NAME_LABEL": "23006-Fuel Oil", "DESCRIPTION": "Fuel oil purchased for heating purposes. For vehicle gasoline, diesel or lubricants see account code 20252 - Automotive Fuels/Lubricants.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "23000"} ,{"NAME_LABEL": "23010-Water", "DESCRIPTION": "Water purchased for domestic or agricultural use. This code does not cover distilled or specially treated water, both of which are supply items.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "23000"} ,{"NAME_LABEL": "23011-Chilled Water", "DESCRIPTION": "Charges for chilled water billed to users, including bottled water purchased for drinking. This account code should not be used to classify amounts paid to purchase utilities for the generation of chilled water.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "23000"} ,{"NAME_LABEL": "23012-Sewage", "DESCRIPTION": "Amounts paid to local sewage districts for sewage assessments. This code does not apply to tax assessments that might be levied on university rental property by sewage districts (see account code 28703 (Taxes and Licenses)).", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "23000"} ,{"NAME_LABEL": "23013-Storm Drain Runoff", "DESCRIPTION": "To record charges for on and off-site storm drain runoff expenses, including any credits or rewards earned for on-site runoff control programs or projects.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "23000"} ,{"NAME_LABEL": "23020-Electricity", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "23000"} ,{"NAME_LABEL": "23001-Electricity- General", "DESCRIPTION": "Expenditures for electrical usage. This expense classification applies whether the power was generated internally or purchased from an outside utility.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "23020"} ,{"NAME_LABEL": "23021-Electricity- Supply and Usage", "DESCRIPTION": "To record electrical usage costs based on the physical units of electricity used. Use account code 23022 for costs charged for the transmission and distribution of electricity.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "23020"} ,{"NAME_LABEL": "23022-Electricity- Distrib & Delivery", "DESCRIPTION": "To record costs charged for the transmission and distribution of electricity.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "23020"} ,{"NAME_LABEL": "23023-Electricity- Other Costs", "DESCRIPTION": "To record other costs associated with the provision of electricity, e.g., local, state, and federal taxes; as well as any other fees levied by the utility provider that are in addition to the supply and transmission and distribution costs.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "23020"} ,{"NAME_LABEL": "23030-Pressurized Gases", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "23000"} ,{"NAME_LABEL": "23002-Pressurized Gas- General", "DESCRIPTION": "Gases used -- regardless of type (natural, butane, propane, etc.) -- for heating or to generate steam or electricity for heat. This code does not cover motor fuels such as gasoline (see account code 20252 - Automotive Fuels/Lubricants). For gases used for instructional or research purposes, for which the amount can be identified, use account 20103 - Laboratory Supplies.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "23030"} ,{"NAME_LABEL": "23003-Conveyance Fee-Natural Gas", "DESCRIPTION": "Fee paid for the conveyance of natural gas through a pipeline.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "23030"} ,{"NAME_LABEL": "23031-Pressurized Gas- Supply and Usage", "DESCRIPTION": "To record costs charged for supply and usage of pressurized gasses regardless of type (natural, butane, propane, etc.) -- for heating or to generate steam or electricity for heat. This code does not cover motor fuels such as gasoline (see account code 20252 - Automotive Fuels/Lubricants). For gases used for instructional or research purposes, for which the amount can be identified, use account 20103 - Laboratory Supplies providing the gas. Use account code 23032 for costs charged for distributing and delivering gases.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "23030"} ,{"NAME_LABEL": "23032-Pressurized Gas- Distrib & Delivery", "DESCRIPTION": "To record costs charged for the distribution and delivery of gases.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "23030"} ,{"NAME_LABEL": "23033-Pressurized Gas- Other Costs", "DESCRIPTION": "To record other costs associated with the provision of gases, e.g., local, state, and federal taxes; as well as any other fees levied by the utility provider that are in addition to supply and distribution/delivery.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "23030"} ,{"NAME_LABEL": "23080-Utilities & Maintenance - Non Emply", "DESCRIPTION": "Expenditures for utilities and maintenance of a non-employee's temporary residence paid to, or on behalf of, the non-employee who is working on a project away from his or her official station.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "23000"} ,{"NAME_LABEL": "23099-Miscellaneous Utilities", "DESCRIPTION": "Expenditures for utility services that cannot otherwise be classified.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "23000"} ,{"NAME_LABEL": "23300-Waste Disposal", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "20000"} ,{"NAME_LABEL": "23301-Garbage", "DESCRIPTION": "Payments for garbage disposal services purchased from others.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "23300"} ,{"NAME_LABEL": "23310-Infectious Waste Disposal", "DESCRIPTION": "Expenditures for infectious waste disposal services purchased from outside vendors.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "23300"} ,{"NAME_LABEL": "23311-Hazardous Waste On Site Disposal", "DESCRIPTION": "Expenditures for the controlled on-site disposal of any solid, liquid or contained gaseous material that could cause injury; cause death or damage; or pollute land, air or water.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "23300"} ,{"NAME_LABEL": "23312-Hazardous Waste Off Site Disposal", "DESCRIPTION": "Expenditures for the controlled shipment of any solid, liquid or contained gaseous material that could cause injury; cause death or damage; or pollute land, air or water.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "23300"} ,{"NAME_LABEL": "23313-Biological Waste Disposal", "DESCRIPTION": "Expenditures for the controlled disposal of any material that may contain pathogens -- either human or animal -- that might enter the community at large.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "23300"} ,{"NAME_LABEL": "23314-Radiological Waste Disposal", "DESCRIPTION": "Expenditures for the disposal of materials controlled by the Federal Nuclear Regulatory Commission or the Radiation Control Section of the State Health Division.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "23300"} ,{"NAME_LABEL": "23370-Recycling Expense", "DESCRIPTION": "Recycling Expense (Tax reportable)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "23300"} ,{"NAME_LABEL": "23500-Maintenance & Repairs", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "20000"} ,{"NAME_LABEL": "23540-Maintenance & Repairs-Facilities", "DESCRIPTION": "Maintenance & Repairs-Facilities", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "23500"} ,{"NAME_LABEL": "23502-Building Maintence & Repairs", "DESCRIPTION": "Expenditures for building maintenance and repairs. This code covers alterations, space rearrangements and renovations that do not increase the value of the building by more than $100,000. For additional guidance in distinguishing major improvements from maintenance and repair see Fiscal Policy Manual 55.100 Appendix .715 (See account code 40501 - Buildings). Building maintenance expenses covered by maintenance contracts are excluded (see account code 23511 - Contract Maintenance and Repair - Buildings).", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "23540"} ,{"NAME_LABEL": "23503-Grounds Maintenance & Repairs", "DESCRIPTION": "Expenditures related to campus and grounds maintenance including fence repair or replacement. This code covers expenses for materials, minor landscaping and non-contract services. Expenditures for landscaping projects not considered replacements and exceeding $5,000 are not included (see account code 40401 - Improvements Other Than Buildings). This code also excludes expenditures covered by maintenance contracts (see account code 23512 - Contracts Maintenance and Repair - Grounds).", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "23540"} ,{"NAME_LABEL": "23511-Contract Maint/Repair-Building", "DESCRIPTION": "Building maintenance performed under contract and paid to non-institutional personnel or companies. This code covers alterations, space rearrangements and renovations that do not increase the value of the building by more than $100,000, or that do not increase the value of the building by more than 20% of the total cost of the building when the total project cost is greater than $100,000 (see account code 40501 - Buildings).", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "23540"} ,{"NAME_LABEL": "23512-Contract Maint/Repair-Grounds", "DESCRIPTION": "Grounds maintenance expenditures for labor and materials covered by maintenance contracts with non-institutional individuals or companies. Includes fence repair or replacement. Landscaping projects that are not considered replacements and exceed $5,000 are capitalized (see account code 40401 - Improvements Other Than Buildings).", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "23540"} ,{"NAME_LABEL": "23520-Physical Plant Supplies", "DESCRIPTION": "Expenditures for supplies used in daily physical plant operations. This code does not cover items purchased for storerooms or inventories for resale or redistribution (see the 6XXXX series of account codes).", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "23540"} ,{"NAME_LABEL": "23522-Maintenance Materials", "DESCRIPTION": "Expenditures of materials used in maintenance. If included in an invoice from a vendor for services use 23501 - Equipment Maintenance and Repairs, 23502 - Building Maintenance and Repairs, or 23503 - Grounds Maintenance and Repairs, as appropriate.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "23540"} ,{"NAME_LABEL": "23525-Building Maintenance Supplies", "DESCRIPTION": "Expenditures of supplies used for maintenance of buildings. If included in an invoice from a vendor for services use 23502 Building Maintenance and Repairs.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "23540"} ,{"NAME_LABEL": "23526-Grounds Maintenance Supplies", "DESCRIPTION": "Expenditures of supplies used for maintenance of grounds. If included in an invoice from a vendor for services use 23503 Grounds Maintenance and Repairs.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "23540"} ,{"NAME_LABEL": "23530-Custodial Non-Contract", "DESCRIPTION": "Expenditures for janitorial and housekeeping services such as cleaning, dusting, waxing, polishing, window washing and trash removal. This code excludes custodial services provided by an outside contractor (see account code 23531 - Custodial - Contract).", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "23540"} ,{"NAME_LABEL": "23531-Custodial - Contract", "DESCRIPTION": "Expenditures for janitorial and housekeeping services performed under contracts with non-institutional persons or companies.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "23540"} ,{"NAME_LABEL": "23535-Custodial Supplies", "DESCRIPTION": "Expense for supplies customarily used for custodial services. These would include cleaning supplies, paper towels, toilet paper, etc.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "23540"} ,{"NAME_LABEL": "23555-Maint/Repair-Charged by Facilities", "DESCRIPTION": "Expenses for facilities building, grounds, and custodial maintenance and repair charged by Campus Planning and Facilities Management's (CPFM) facilities service centers.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "23540"} ,{"NAME_LABEL": "23556-Lease CAM Expense", "DESCRIPTION": "Leased property common area maintenance expense.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "23540"} ,{"NAME_LABEL": "23550-Maintenance & Repairs-Other", "DESCRIPTION": "Maintenance & Repairs-Other", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "23500"} ,{"NAME_LABEL": "23501-Equipment Maintenance & Repairs", "DESCRIPTION": "Expenses incurred for minor equipment repairs and maintenance not covered by a maintenance contract. (Minor repairs do not extend the life of the equipment.) This code does not cover modifications that increase the value of the equipment by more than $5000 (see account code\u00a040101\u00a0- Equipment). It also excludes expenses charged to Unexpended Plant Fund Operating Reserves. (See account code\u00a023505\u00a0-Major Reconditioning of Equipment.)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "23550"} ,{"NAME_LABEL": "23504-IT Equip Maint/Repair", "DESCRIPTION": "Expenses for repair and servicing of IT equipment including computers and printers. For purchase of parts, use account 20204 IT Related Parts and Supplies.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "23550"} ,{"NAME_LABEL": "23505-Major Reconditioning Of Equipment", "DESCRIPTION": "Expenditures for major reconditioning of an inventoried piece of equipment. The reconditioning must extend the useful life of the equipment by more than two years. This code is used primarily with Unexpended Plant Fund Operating Reserves but may be used with other funds. Examples include reupholstery of furniture or purchase of a new tractor engine.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "23550"} ,{"NAME_LABEL": "23506-Ship/Vessel Maintenance and Repair", "DESCRIPTION": "Expenditures for normal maintenance and repairs to research vessels.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "23550"} ,{"NAME_LABEL": "23507-Vehicle Maintenance & Repairs", "DESCRIPTION": "Expenditures for normal maintenance and repairs to vehicles.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "23550"} ,{"NAME_LABEL": "23510-Contract Maint/Repair-Equipment", "DESCRIPTION": "Expenditures for equipment maintenance covered by maintenance contracts. Contract services are generally performed by non-institutional personnel, either as individuals or as representatives of a commercial firm. This code covers expenditures for maintenance contract materials and outside labor billed on the same invoice.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "23550"} ,{"NAME_LABEL": "23513-IT Software Maint & Support Service", "DESCRIPTION": "Payments to a vendor for software maintenance and support services. Software name/title is required in invoice document text.\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "23550"} ,{"NAME_LABEL": "23514-IT Hardware Maintenance Contracts", "DESCRIPTION": "Expenses for information technology hardware maintenance covered by maintenance contracts. Contract services are generally performed by non-institutional peresonnel, either as individuals or as a representative of a commercial firm.This code covers Expenses for maintenance contract materials and outside labor billed on the same invoice", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "23550"} ,{"NAME_LABEL": "23521-Chemicals Maintenance", "DESCRIPTION": "Expenditures for chemicals used in maintenance (e.g., for boiler water treatment, cleaning and lubrication).", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "23550"} ,{"NAME_LABEL": "23524-Equipment Maintenance Supplies", "DESCRIPTION": "Expenditures of supplies used for maintenance of equipment. If included in an invoice from a vendor for services use 23501 Equipment Maintenance and Repairs.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "23550"} ,{"NAME_LABEL": "23599-Miscellaneous Maintenance & Repairs", "DESCRIPTION": "Expenditures for maintenance and repairs that cannot otherwise be coded within this section.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "23550"} ,{"NAME_LABEL": "24000-Rentals, Leases, and Licenses", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "20000"} ,{"NAME_LABEL": "24110-Rentals", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "24000"} ,{"NAME_LABEL": "24020-Film Rentals", "DESCRIPTION": "Expenditures for media rentals such as DVD's and film.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "RE", "PARENT_NAME": "24110"} ,{"NAME_LABEL": "24052-Housing Rental - Non Employee", "DESCRIPTION": "Expenditures for rental of a temporary residence for a non-employee who is working on a project away from his or her home station. The payment is made to, or on behalf of, the non-employee. For payment of utilities connected with this type of rental, use 23080 - Utilities and Maintenance - Non-Employee.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "RE", "PARENT_NAME": "24110"} ,{"NAME_LABEL": "24053-Storage Rentals/Fees", "DESCRIPTION": "Expenditures for self-storage units and storage charges for non-employee related reasons.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "RE", "PARENT_NAME": "24110"} ,{"NAME_LABEL": "24101-Non-IT Equipment Rentals", "DESCRIPTION": "Expenses for the use/rental of non-IT equipment (see account code 24102 (Data Processing Equipment Rentals)). This code does not cover vehicle rentals for employees on travel assignments (see the 35XXX and 397XX series of account codes).", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "RE", "PARENT_NAME": "24110"} ,{"NAME_LABEL": "24102-IT Equipment Rentals", "DESCRIPTION": "Expenses for use/rental of all IT equipment and accessories.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "RE", "PARENT_NAME": "24110"} ,{"NAME_LABEL": "24150-Land Rentals", "DESCRIPTION": "Expenditures for land rentals of non-OUS owned property.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "RE", "PARENT_NAME": "24110"} ,{"NAME_LABEL": "24151-Building Rentals", "DESCRIPTION": "Expenditures for building rentals where no lease agreement exists. Generally short-term in nature. Includes rental of research space, facilities for employee retreats and meetings. Does not include rental of Conference Facilities (see 28606 - Conference Facilities).", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "RE", "PARENT_NAME": "24110"} ,{"NAME_LABEL": "24199-Miscellaneous Rentals", "DESCRIPTION": "Rental expenditures that cannot otherwise be classified as land, building, equipment, or software rentals.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "RE", "PARENT_NAME": "24110"} ,{"NAME_LABEL": "24200-Operating Leases", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "24000"} ,{"NAME_LABEL": "24201-Non-IT Equipment Leases", "DESCRIPTION": "Expenses for operating leases of non-IT eqiupment (see account code\u00a024202\u00a0(Data Processing Equipment Leases)). This code does not cover vehicle rentals for employees on travel assignments (see the\u00a035XXX and 397XX\u00a0series of account codes).", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "RE", "PARENT_NAME": "24200"} ,{"NAME_LABEL": "24202-IT Equipment Leases", "DESCRIPTION": "Expenses for operating leases of all IT equipment, including printers, copiers and MFD's (multi-function devices).", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "RE", "PARENT_NAME": "24200"} ,{"NAME_LABEL": "24203-Software Subscr/Lic,Svcs-Fixed Term", "DESCRIPTION": "Software subscriptions and licenses that allow use for a limited duration. Custom developed software. Software that includes the provision of a service, for example cloud services and domain name registration. Software name/title is required in invoice document text.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "RE", "PARENT_NAME": "24200"} ,{"NAME_LABEL": "24250-Land Leases", "DESCRIPTION": "Expenditures for land leases of non-OUS owned property.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "RE", "PARENT_NAME": "24200"} ,{"NAME_LABEL": "24251-Building Leases", "DESCRIPTION": "Expenditures for building operating lease payments. Includes lease of research space, facilities for employee retreats and meetings. Does not include lease of Conference Facilities (see 28606- Conference Facilities).", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "RE", "PARENT_NAME": "24200"} ,{"NAME_LABEL": "24299-Miscellaneous Leases", "DESCRIPTION": "Expenditures for operating lease payments that cannot otherwise be classified as land, building, eqipment, or software leases.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "RE", "PARENT_NAME": "24200"} ,{"NAME_LABEL": "24400-Right-To-Use Asset Expense", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "24000"} ,{"NAME_LABEL": "24401-Lease Asset Exp-Equipment", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "RE", "PARENT_NAME": "24400"} ,{"NAME_LABEL": "24402-Lease Asset Exp-IT Equipment", "DESCRIPTION": "Lease expense for IT equipment associated with account code A8320.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "RE", "PARENT_NAME": "24400"} ,{"NAME_LABEL": "24405-Lease Asset Exp-Building", "DESCRIPTION": "Lease expense for building lease associated with account code A8350.\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "RE", "PARENT_NAME": "24400"} ,{"NAME_LABEL": "24406-Lease Asset Exp-Land", "DESCRIPTION": "Lease expense for land lease associated with account code A8360.\n\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "RE", "PARENT_NAME": "24400"} ,{"NAME_LABEL": "24407-Subscription Asset Exp-Software", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "RE", "PARENT_NAME": "24400"} ,{"NAME_LABEL": "24500-Fees & Services", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "20000"} ,{"NAME_LABEL": "24501-Accounting Service", "DESCRIPTION": "Accounting services purchased from others.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "24500"} ,{"NAME_LABEL": "24502-Legal Service", "DESCRIPTION": "Legal services purchased from others. For the payment of Attorney?s fees of $600 or more paid in the course of business. This amount is included on form 1099, box 7, Non-Employee Compensation. For payment in lieu of litigation see account code 28713, for payments as the result of litigation see account code 28714. For charges resulting from legal consulting for instructional purposes (see account code 24599 - Other Professional Services).", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "24500"} ,{"NAME_LABEL": "24504-Auditing Services", "DESCRIPTION": "Expenses directly related to acquiring auditing services.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "24500"} ,{"NAME_LABEL": "24505-Performance Fees", "DESCRIPTION": "Expenditures for concerts and other entertainment functions.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "24500"} ,{"NAME_LABEL": "24506-Trustee Service", "DESCRIPTION": "Expenditures to trustees for administering the affairs of the entrusted asset.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "24500"} ,{"NAME_LABEL": "24507-Management Consulting Services", "DESCRIPTION": "Expenditures for consulting, management and training services provided by vendors.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "24500"} ,{"NAME_LABEL": "24508-Departmental Development Costs", "DESCRIPTION": "Development Office costs that are allocated to departments.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "24500"} ,{"NAME_LABEL": "24509-Insurance Brokerage Services", "DESCRIPTION": "Expenditures for insurance consulting and acquisition services.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "24500"} ,{"NAME_LABEL": "24510-Laundry & Dry Cleaning", "DESCRIPTION": "Expenditures for laundry and dry cleaning.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "24500"} ,{"NAME_LABEL": "24511-Plant Care Services", "DESCRIPTION": "Expenditures for plant care and maintenance services performed by outside entity.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "24500"} ,{"NAME_LABEL": "24512-Performance Fees-Instrumentalist", "DESCRIPTION": "Fees charged by instrumentalists for performing in concerts and other entertainment functions.\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "24500"} ,{"NAME_LABEL": "24513-Performance Fees-Vocalist", "DESCRIPTION": "Fees charged by vocalists for performing in concerts and other entertainment functions.\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "24500"} ,{"NAME_LABEL": "24514-Performance Fees-Chorus", "DESCRIPTION": "Fees charged by chorus members for performing in concerts and other entertainment functions.\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "24500"} ,{"NAME_LABEL": "24515-Performance Fees-Orchestra", "DESCRIPTION": "Fees charged by orchestra members for performing in concerts and other entertainment functions.\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "24500"} ,{"NAME_LABEL": "24516-Performance Fees-Conductor", "DESCRIPTION": "Fees charged by conductors for performing in concerts and other entertainment functions.\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "24500"} ,{"NAME_LABEL": "24518-Officiating Fees - Conference", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "24500"} ,{"NAME_LABEL": "24519-Officiating Fees - Department", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "24500"} ,{"NAME_LABEL": "24520-Security Service", "DESCRIPTION": "Expenditures for police patrol and watch services performed by others. Includes such services obtained from -- and billed by -- other campus departments such as a Physical Plant.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "24500"} ,{"NAME_LABEL": "24521-Shuttle Service", "DESCRIPTION": "Expenditures for transportation/shuttle services related to university events/conferences/etc.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "24500"} ,{"NAME_LABEL": "24522-Traffic Control Service", "DESCRIPTION": "Expenditures for traffic (including parking lot) control services related to university events/conferences/etc.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "24500"} ,{"NAME_LABEL": "24523-Event Services", "DESCRIPTION": "Expenditures related to producing and managing university events/conferences/etc. Examples include contracted ushers, ticket takers, door monitors, security, etc.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "24500"} ,{"NAME_LABEL": "24524-Stagehand Services", "DESCRIPTION": "Expenditures for stagehand and stage management services related to university events/conferences/etc.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "24500"} ,{"NAME_LABEL": "24527-IT Related Services", "DESCRIPTION": "Expenses for information technology related personnel services provided on a contractual basis by a commercial firm (not university employees).", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "24500"} ,{"NAME_LABEL": "24530-Contract Personnel Services", "DESCRIPTION": "Expenditures for short-term personnel services provided on a contractual basis by a commercial firm (e.g., Kelly Temporary Services, Manpower and St. Vincent de Paul). Such persons are not employees and do not receive a salary from OUS.  (See account code 24527 for Information Technology related Personnel Service Contracts.)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "24500"} ,{"NAME_LABEL": "24531-Contract Educational Services", "DESCRIPTION": "Lump-sum payments to non-OUS entities to provide room and board and other related services to students on a study abroad program or other educational opportunity not available at an OUS institution.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "24500"} ,{"NAME_LABEL": "24533-Recruiting Subscription & Services", "DESCRIPTION": "Expenditures for student-recruitment services, including both direct/individual services and subscriptions to recruiting services that provide information and statistics on potential recruits (in athletics or otherwise).", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "24500"} ,{"NAME_LABEL": "24535-Broadcast Program Services", "DESCRIPTION": "Expenses for purchase of material, live or recorded, for broadcast by an institution-sponsored radio or television station.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "24500"} ,{"NAME_LABEL": "24540-Contract Course", "DESCRIPTION": "Lump-sum payments to non-OUS institutions for teaching OUS courses.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "24500"} ,{"NAME_LABEL": "24545-Dispute Resolution Services", "DESCRIPTION": "Costs associated with utilizing alternative means for dispute resolution. Costs include, but are not limited to, case assessment, dispute resolution system design, mediation, negotiated rulemaking, and conflict management skills training. Derived from 1994 House Bill 3427 and 1995-97 Budget and Legislative Proposal Instructions.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "24500"} ,{"NAME_LABEL": "24550-Forest Management Services", "DESCRIPTION": "Expenditures for contractual forest management services including logging and maintenance services in OUS-owned forests.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "24500"} ,{"NAME_LABEL": "24551-USSE Fees", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "24500"} ,{"NAME_LABEL": "24552-OPURP Fees", "DESCRIPTION": "Used for quarterly payment of UO's cost allocation for the services provided by the Oregon Public Universities Retirement Plans (OPURP).", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "24500"} ,{"NAME_LABEL": "24560-VISA/Passport Processing Fees", "DESCRIPTION": "Expenditures for required VISA or Passport application or renewal processing fees for travel to or from foreign countries.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "NA", "PARENT_NAME": "24500"} ,{"NAME_LABEL": "24595-Nonres Alien Professional Svc", "DESCRIPTION": "Expenditures for professional services provided by individuals who are classed as non-resident aliens for tax-reporting purposes.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "NR", "PARENT_NAME": "24500"} ,{"NAME_LABEL": "24599-Other Professional Services", "DESCRIPTION": "Expenditures for professional or technical consulting advice, for general or instructional lectures and for services of officials for athletic games.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "24500"} ,{"NAME_LABEL": "24601-Binding Expense", "DESCRIPTION": "Binding service performed by others.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "24500"} ,{"NAME_LABEL": "24602-Duplicating & Copying Expense", "DESCRIPTION": "Duplicating and copying performed by others.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "24500"} ,{"NAME_LABEL": "24604-Photo Services/Processing", "DESCRIPTION": "Photography services performed by others.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "24500"} ,{"NAME_LABEL": "24605-Microfilming/Processing", "DESCRIPTION": "Microfilming services performed by others.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "24500"} ,{"NAME_LABEL": "24606-Printing & Publishing", "DESCRIPTION": "Printing and publishing service performed by others. This code excludes duplicating and copying (see account code\u00a024602\u00a0Duplicating & Copying Expense).", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "24500"} ,{"NAME_LABEL": "24607-Typesetting Service", "DESCRIPTION": "Expenditures for typesetting, paste-up and plate making by off-campus vendors or other campus departments.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "24500"} ,{"NAME_LABEL": "24608-Graphic Design Service", "DESCRIPTION": "Expenses for graphic design services.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "24500"} ,{"NAME_LABEL": "24609-Professional Photography Services", "DESCRIPTION": "Expenditures for professional photography services.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "24500"} ,{"NAME_LABEL": "24610-Video Production Services", "DESCRIPTION": "Expenditures for the services of professional video production.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "24500"} ,{"NAME_LABEL": "24611-Advertising-Pers Recruit/Pub Notice", "DESCRIPTION": "Services provided by others, for advertising designed to recruit faculty/staff personnel to the institution, request bids for the procurement of goods and services, or furnish public notices regarding contract/grant awards, sponsored agreements, and financial matters.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "24500"} ,{"NAME_LABEL": "24612-Advertising-Inst Promo/Pub Relation", "DESCRIPTION": "Services provided by others, for advertising, institutional promotion, and public or community relations to promote the image of the institution. This code includes costs associated with media expenses directed toward: recruiting students, promoting student services and opportunities offered by the institution, announcing public service and sporting events, encouraging donations to the institution, and activities promoting the institution in general. Costs recorded under this code also include displays, exhibits, special events, promotional items, and memorabilia (models, gifts, and souvenirs). See account code 28613 (Public Relations/Fund Raising) for fund-raising events and similar activities.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "24500"} ,{"NAME_LABEL": "24615-Engraving Services", "DESCRIPTION": "Expenditures for engraving services. For purchase of engraved awards, see 20168 - Awards.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "24500"} ,{"NAME_LABEL": "24616-Editing Services", "DESCRIPTION": "Expense directly related to securing editing services.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "24500"} ,{"NAME_LABEL": "24617-Non-medical Laboratory Services", "DESCRIPTION": "Expenditures for non-medical laboratory services. (See account 25101 for laboratory services that are medical in nature.)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "24500"} ,{"NAME_LABEL": "24618-Embroidery/Sewing Service", "DESCRIPTION": "Expenditures related to the production of custom-embroidered, sewn, or personalized items of clothing, including uniforms.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "24500"} ,{"NAME_LABEL": "24701-Appraisal Service", "DESCRIPTION": "Expenditures for appraisals purchased from others.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "24500"} ,{"NAME_LABEL": "24702-Engineering & Architectural Service", "DESCRIPTION": "Expenditures for engineering and architectural services purchased from others. If services are purchased in connection with a capitalized asset, such as equipment, a building or infrastructure, see 4xxxx series of accounts.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "24500"} ,{"NAME_LABEL": "24703-Environmental Laboratory Service", "DESCRIPTION": "Expenditures for analysis of elements related to an employee's work environment (i.e. asbestos, air quality, drinking water, etc.).", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "24500"} ,{"NAME_LABEL": "24704-Construction Permits & Fees", "DESCRIPTION": "Expenditures for building permits, water and sewer hook-up fees, inspection fees and other fees connected with construction. If services are purchased in connection with a capitalized asset, such as equipment, a building or infrastructure, see 4xxxx series of accounts.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "24500"} ,{"NAME_LABEL": "24705-Conditional Use/Planning Fees", "DESCRIPTION": "Expenditures for conditional land use fees, planning (approval) fees, sign fees, parking lot fees, etc. If services are purchased in connection with a capitalized assets, such equipment, a building or infrastructure, see 4xxxx series of accounts.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "24500"} ,{"NAME_LABEL": "24750-Shared Expense Reimb - Auxiliary", "DESCRIPTION": "Reimbursements to an Auxiliary Enterprise operation for expenses incurred on behalf of another Auxiliary Enterprise operation that cannot be charged separately or distributed to another account (see account code 06992 - Reimbursement). This account code is to be used only by Auxiliary Enterprises.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "24500"} ,{"NAME_LABEL": "24801-Parking Permit", "DESCRIPTION": "Expenditures for authorized parking permits for non-employees, including guests of the institution and/or department-assigned vehicles.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "24500"} ,{"NAME_LABEL": "24802-Reserved Parking Space", "DESCRIPTION": "Expenditures for reserved parking spaces paid by institutional funds for non-employee-specific uses.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "24500"} ,{"NAME_LABEL": "24810-Banking Service Fees", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "24500"} ,{"NAME_LABEL": "24901-Designated Operations Fund Support", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "24500"} ,{"NAME_LABEL": "24902-Service Dept Support Chg", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "24500"} ,{"NAME_LABEL": "24910-Vehicle & Equip Use Charge", "DESCRIPTION": "Expenditures for the transportation and use of vehicles and equipment from an equipment pool.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "24500"} ,{"NAME_LABEL": "24995-Construction Contract Services", "DESCRIPTION": "Expenditures for non-capitalized construction contract services purchased from others. If services are purchased in connection with a capitalized asset, such as equipment, a building or infrastructure, see 4xxxx series of accounts.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "24500"} ,{"NAME_LABEL": "24998-Other Fees & Svcs (Tax reportable)", "DESCRIPTION": "Expenditures for fees or services that cannot otherwise be classified and which are tax reportable.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "24500"} ,{"NAME_LABEL": "24999-Miscellaneous Fees & Services", "DESCRIPTION": "Miscellaneous Fees and Services", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "24500"} ,{"NAME_LABEL": "25000-Medical/Scientific Svc & Supplies", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "20000"} ,{"NAME_LABEL": "25001-Pharmaceuticals", "DESCRIPTION": "Costs of pharmaceuticals and pharmaceutical supplies.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "25000"} ,{"NAME_LABEL": "25002-Blood & Blood Products", "DESCRIPTION": "Expenditures for blood and blood products for transfusions, including plasma and albumin.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "25000"} ,{"NAME_LABEL": "25003-IV Solutions & Supplies", "DESCRIPTION": "Expenditures for intravenous fluids and for supplies necessary for their administration.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "25000"} ,{"NAME_LABEL": "25004-Anesthetic Materials", "DESCRIPTION": "Costs of gaseous and volatile agents used in inhalation anesthesia, such as cyclopropane, fluorothane, halothane, nitrous oxide, ether and chloroform.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "25000"} ,{"NAME_LABEL": "25010-Oxygen & Other Compressed Gases", "DESCRIPTION": "Costs of gases other than anesthesia gases (see account code 25004 (Anesthetic Materials)). This code includes gases such as oxygen and carbon dioxide mixtures used in the treatment of patients. It also includes oxygen used to drive equipment such as fog generators and atomizers.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "25000"} ,{"NAME_LABEL": "25011-Cryogens", "DESCRIPTION": "Expenditures for substances that are used to produce or maintain very low temperature environments, such as liquid nitrogen and liquid helium. For medical gases, see account code 25010 (Oxygen and Other Compressed Gases) and for anesthetic gases, see account code 25004 (Anesthetic Materials).", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "25000"} ,{"NAME_LABEL": "25012-Laboratory Reagents", "DESCRIPTION": "Expenditures for reagents used in hospital clinical laboratories. This code includes bacteriological media, pre-made reagents, raw chemicals, standards and quality control specimens.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "25000"} ,{"NAME_LABEL": "25020-Radioactive Materials", "DESCRIPTION": "Costs of radioactive materials used for medical or scientific purposes.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "25000"} ,{"NAME_LABEL": "25021-Radiology Films", "DESCRIPTION": "Costs of radiological films.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "MD", "PARENT_NAME": "25000"} ,{"NAME_LABEL": "25022-Radiology Procedures & Readings", "DESCRIPTION": "Payments to radiologists for taking and interpreting X-rays.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "MD", "PARENT_NAME": "25000"} ,{"NAME_LABEL": "25030-Dressing Materials", "DESCRIPTION": "Expenditures for bandages, adhesive tape, cotton and other materials used in hospitals and clinics for applying dressings.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "25000"} ,{"NAME_LABEL": "25031-Sutures", "DESCRIPTION": "Expenditures for sutures.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "25000"} ,{"NAME_LABEL": "25040-Syringes & Needles", "DESCRIPTION": "Expenditures for syringes and needles used in hospitals and clinics.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "25000"} ,{"NAME_LABEL": "25041-Glassware Medical/Scientific", "DESCRIPTION": "Expenditures for thermometers and miscellaneous glassware used in hospitals and clinics.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "25000"} ,{"NAME_LABEL": "25042-Rubber & Plastic Supp. Med/Sci.", "DESCRIPTION": "Expenditures for catheters, tubing and miscellaneous rubber and plastic supplies used in hospitals and clinics.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "25000"} ,{"NAME_LABEL": "25043-Paper Supplies Med/Sci.", "DESCRIPTION": "Expenditures for paper supplies used in hospitals and clinics for medical or scientific purposes. This code excludes disposable clothing (see account code 20186 - Disposable Wearing Apparel) and paper supplies for cleaning (see account code 25044 - Specialty Cleaning Supplies).", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "25000"} ,{"NAME_LABEL": "25044-Specialty Cleaning Supplies", "DESCRIPTION": "Expenditures for disinfectants, cleaners, reagents and other solutions used for cleaning applications in hospitals and clinics.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "25000"} ,{"NAME_LABEL": "25045-Dental Supplies-Medical", "DESCRIPTION": "Dental Supplies - Medical", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "25000"} ,{"NAME_LABEL": "25046-Vaccines", "DESCRIPTION": "Expenditures for vaccines used in hospitals and clinics.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "25000"} ,{"NAME_LABEL": "25051-Appliances Braces", "DESCRIPTION": "Expenditures for the manufacture, fitting or repair of orthopedic braces.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "MD", "PARENT_NAME": "25000"} ,{"NAME_LABEL": "25099-Other Med/Sci Material & Supplies", "DESCRIPTION": "Supplies not otherwise classified that are consumed by infirmaries or hospitals for the treatment of patients. This code includes athletic training room supplies. It excludes materials chargeable to patients on a per-item basis, and it excludes materials for instructional or research purposes (see account codes 20102 (General Operating Supplies) and 20103 (Laboratory Supplies)).", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "25000"} ,{"NAME_LABEL": "25101-Laboratory Services", "DESCRIPTION": "Payments to licensed laboratories for diagnostic laboratory tests, analysis, specialized reports, etc., that are medical in nature. (See account 24617 for non-medical laboratory services.)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "MD", "PARENT_NAME": "25000"} ,{"NAME_LABEL": "25108-Drug Testing Service", "DESCRIPTION": "Expenditures directly related to conducting tests and analyses for determining presence of illicit substances. This code is used primarily for NCAA-required testing.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "MD", "PARENT_NAME": "25000"} ,{"NAME_LABEL": "25110-Hospitalization - Inpatient", "DESCRIPTION": "Expenditures made for hospitalization, medication and treatment of patients confined to an infirmary or hospital.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "MD", "PARENT_NAME": "25000"} ,{"NAME_LABEL": "25111-Hospitalization - Outpatient", "DESCRIPTION": "Expenditures made in the course of treating patients who are not confined to an infirmary or hospital.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "MD", "PARENT_NAME": "25000"} ,{"NAME_LABEL": "25119-Rehabilitation - Outpatient", "DESCRIPTION": "Expenditures for rehabilitative care for patients who are not kept overnight.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "MD", "PARENT_NAME": "25000"} ,{"NAME_LABEL": "25120-Medical Services", "DESCRIPTION": "Payments to medical doctors for professional services as well as payments for hospital charges.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "MD", "PARENT_NAME": "25000"} ,{"NAME_LABEL": "25122-Surgical Services", "DESCRIPTION": "Payments to medical doctors for the performance of surgical procedures.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "MD", "PARENT_NAME": "25000"} ,{"NAME_LABEL": "25123-Anesthesia Services", "DESCRIPTION": "Payments to medical doctors or anesthetists for the administration of anesthesia during surgery.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "MD", "PARENT_NAME": "25000"} ,{"NAME_LABEL": "25124-General Dental Services", "DESCRIPTION": "Payments to dentists for general dental care.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "MD", "PARENT_NAME": "25000"} ,{"NAME_LABEL": "25125-Orthodontic Services", "DESCRIPTION": "Payments to orthodontists for orthodontic care.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "MD", "PARENT_NAME": "25000"} ,{"NAME_LABEL": "25126-Psychological Services", "DESCRIPTION": "Payments to psychologists for psychological evaluation and therapy.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "MD", "PARENT_NAME": "25000"} ,{"NAME_LABEL": "25127-Physical Therapy", "DESCRIPTION": "Payments to registered physical therapists or medical doctors for physical therapy services.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "MD", "PARENT_NAME": "25000"} ,{"NAME_LABEL": "25128-Nursing Services", "DESCRIPTION": "Payments to registered nurses or licensed practical nurses who provide private duty nursing care.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "MD", "PARENT_NAME": "25000"} ,{"NAME_LABEL": "25129-Speech & Audiology Service", "DESCRIPTION": "Payments to licensed speech pathologists and audiologists for testing or therapy services.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "MD", "PARENT_NAME": "25000"} ,{"NAME_LABEL": "25130-Occupational Therapy", "DESCRIPTION": "Payments to registered occupational therapists for occupational therapy services.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "MD", "PARENT_NAME": "25000"} ,{"NAME_LABEL": "25135-Agency Nurse Fee", "DESCRIPTION": "Payments to private agencies who provide temporary nursing services.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "MD", "PARENT_NAME": "25000"} ,{"NAME_LABEL": "25140-Research Subjects", "DESCRIPTION": "This code concerns payment to persons who contribute to research projects, but are not required to perform personal services. This includes: (1) those who contribute blood or other human specimens, (2) those who contribute time to be a subject of research projects and (3) the costs of gift certificates. (see also 20190 - Testing Group Incentives)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "PR", "PARENT_NAME": "25000"} ,{"NAME_LABEL": "25150-EKG Services", "DESCRIPTION": "Expenditures for electrocardiograms for patients.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "MD", "PARENT_NAME": "25000"} ,{"NAME_LABEL": "25151-EEG Services", "DESCRIPTION": "Expenditures for electroencephalograms for patients.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "MD", "PARENT_NAME": "25000"} ,{"NAME_LABEL": "25152-Echo Cardiogram", "DESCRIPTION": "Expenditures for echocardiograms for patients.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "MD", "PARENT_NAME": "25000"} ,{"NAME_LABEL": "25159-Cardiac Catheterization", "DESCRIPTION": "Expenditures for cardiac catheterizations for patients.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "MD", "PARENT_NAME": "25000"} ,{"NAME_LABEL": "25180-Athletic Med Ins Reimbursment", "DESCRIPTION": "Reimbursement from athletic medical insurance carriers to the Athletic Department for medical expenses of athletes.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "MD", "PARENT_NAME": "25000"} ,{"NAME_LABEL": "25199-Other Med/Sci Services", "DESCRIPTION": "Expenditures for medical and scientific services not otherwise categorized.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "MD", "PARENT_NAME": "25000"} ,{"NAME_LABEL": "28000-Assessments", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "20000"} ,{"NAME_LABEL": "28001-State Assessments", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "28000"} ,{"NAME_LABEL": "28062-State Ethics Commission Assessment", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "28000"} ,{"NAME_LABEL": "28078-BOLI Prevailing Wage Rate Fee", "DESCRIPTION": "This assessment is due to the Bureau of Labor and Industries (BOLI) Prevailing Wage Rate Unit for every contract awarded to a contractor for a public work which is regulated under the Prevailing Wage Rate Unit. The fee is equal to one tenth of one percent (.001) of the contract price but must be no less than $100 and no more than $5,000 regardless of the contract price. For further information see OAR 839-025.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "28000"} ,{"NAME_LABEL": "28160-RM General Liab Pool Assess", "DESCRIPTION": "Assessment paid by pool participants to fund general liability portion of the Oregon University System self-insurance pool.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "28000"} ,{"NAME_LABEL": "28200-Institutional Assessments", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "28000"} ,{"NAME_LABEL": "28201-Admin & Support Service Charge", "DESCRIPTION": "The allocation of general administrative and support service costs to a sub-unit.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "28200"} ,{"NAME_LABEL": "28202-Building Use Overhead Charge", "DESCRIPTION": "Used to record the Building Use Allowance portion of indirect costs charged to service departments subject to full-costing requirements specified by A-110 federal guidelines.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "28200"} ,{"NAME_LABEL": "28203-Oper & Maint of Physical Plant", "DESCRIPTION": "Used to record the Operation and Maintenance of the Physical Plant portion of the indirect costs charged to service departments subject to full-costing requirements specified by A-110 federal guidelines.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "28200"} ,{"NAME_LABEL": "28204-General Admin Overhead Charge", "DESCRIPTION": "Used to record the General Administration portion of indirect costs charged to service departments subject to full-costing requirements specified by A-110 federal guidelines.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "28200"} ,{"NAME_LABEL": "28205-Climate Action Plan Assessment", "DESCRIPTION": "Climate Action Plan Assessment", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "28200"} ,{"NAME_LABEL": "28206-System Development Assessment", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "28200"} ,{"NAME_LABEL": "28207-Parking Displacement Fee", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "28200"} ,{"NAME_LABEL": "28400-Other Assessments", "DESCRIPTION": "Minor miscellaneous assessments not otherwise specified.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "28000"} ,{"NAME_LABEL": "28500-Other Services & Supplies", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "20000"} ,{"NAME_LABEL": "28501-Employee Related & 1099", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "28500"} ,{"NAME_LABEL": "28502-Overtime Meal Allowance", "DESCRIPTION": "Expenditures for meals for employees who are required to work two or more hours before or after their regular work shift. (see FASOM 11.02A[3])", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "EM", "PARENT_NAME": "28501"} ,{"NAME_LABEL": "28510-Moving Non Employee - Taxable", "DESCRIPTION": "Taxable payments for expenses related to a non-employee's change of residence. It applies to both transfers and moving. It includes per diem and transportation expenses for pre-move house hunting trips; all meal expense reimbursements; costs associated with either the sale or purchase of a residence; and all reimbursed expenses if the move is less than 50 miles. See 107xx for employee moving expenses.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "28501"} ,{"NAME_LABEL": "28520-Disbursement of Wages to Survivor", "DESCRIPTION": "Disbursements of a deceased employee's salaries, wages and accrued vacation to the estate of the deceased.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "PR", "PARENT_NAME": "28501"} ,{"NAME_LABEL": "28521-Early Retirement-Health Care", "DESCRIPTION": "Expenditure to a Plan Administrator on behalf of participants in the Early Retirement Incentive Program. The amount may not exceed the employer's health insurance contribution in accordance with the OUS Faculty Early Retirement Incentive Plans and Transition Services Guidelines document.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "28501"} ,{"NAME_LABEL": "28530-Volunty Canelln - Acad - Non Empl", "DESCRIPTION": "Payment made as consideration for voluntary cancellation of an academic employment contract.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "PR", "PARENT_NAME": "28501"} ,{"NAME_LABEL": "28531-Royalty Payments", "DESCRIPTION": "Payments for the use of, or the right to use literary, artistic, or scientific work or intellectual property. Examples include articles, images, or movies.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "RY", "PARENT_NAME": "28501"} ,{"NAME_LABEL": "28532-Hiring Incentive (W-2 Subject)", "DESCRIPTION": "One-time payment made as an inducement on initial academic employment contract. Payment will be included on employees W-2.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "EM", "PARENT_NAME": "28501"} ,{"NAME_LABEL": "28533-Bicycle Commuter Reimbursement", "DESCRIPTION": "Reimbursement to a regular employee (not sutdent or temporary employee) for reasonable bicycle commuter expenses, up to a maximum of $20 per month and supported by a copy of the receipt fo the incurred expense. The reimbursement is excludable from employee gross income and is not W-2 reportable. Refer to OUS fiscal policy 66.100 for additional information.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "28501"} ,{"NAME_LABEL": "28540-Dependt Assist Tuit & Fees - Nonemp", "DESCRIPTION": "Payments to non-OUS institutions for tuition and fees for dependents of non-employees. The expenditure may be a direct payment to the institution or a reimbursement to the non-employee.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "28501"} ,{"NAME_LABEL": "28541-Dependent Assist - Non Employee", "DESCRIPTION": "Payments to -- or on behalf of -- a non-employee for living costs of his or her dependents while the non-employee is working on a project away from his or her home station and is separated from the dependents.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "28501"} ,{"NAME_LABEL": "28542-Temp Living & Suppl Allow-NonEmploy", "DESCRIPTION": "Payments to a non-employee for temporary living expenses for a period of 30 consecutive days after relocation or for the first 90 days of a foreign move.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "28501"} ,{"NAME_LABEL": "28543-Settling-in Allow Paymt NonEmployee", "DESCRIPTION": "Lump-sum payments to a non-employee -- in lieu of moving expenses -- to establish a new place of residence while he or she is working on a project away from his or her home station.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "28501"} ,{"NAME_LABEL": "28544-Storage of Hsehld Goods-NonEmployee", "DESCRIPTION": "Expenditures for storage of a non-employee's household goods and personal effects while he or she is working on a project away from his or her home station.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "28501"} ,{"NAME_LABEL": "28547-Ins Benefits-Non-Empl (reportable)", "DESCRIPTION": "Payments made on behalf of non-employee subject workers for tax reportable insurance benefits.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "28501"} ,{"NAME_LABEL": "28555-Employee Assistance - Contract Svc", "DESCRIPTION": "Expenditures for employee assistance programs such as mental health counseling.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "28501"} ,{"NAME_LABEL": "28590-Fed CWSP-Off Campus Cost Share", "DESCRIPTION": "Expenditures for cost sharing and indirect costs of Federal Work-Study student expenses for students employed off campus.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "28501"} ,{"NAME_LABEL": "28600-Conferences/Entertainment/Etc", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "28500"} ,{"NAME_LABEL": "28601-Conference Registration Fees", "DESCRIPTION": "Expenditures for conference, convention and other meeting registration fees for attendance. This code may be used for the total registration fee, including any meals, lodging or incidental expenses that are part of the fee. Meals and lodging expenses incurred during travel when not included in the conference fee should be recorded in the appropriate travel account code 39xxx. For training-related registration fees or tuition, see accounts 290xx - (See revenue accounts 064xx for recording conference income when hosting conferences.) Accounts 28602-28606 are to be used to record expenditures related to hosting conferences/workshops. Do not use these accounts for expenditures for attending a conference/workshop, etc. (See section 13.01C[3], Conference/Workshop Expenses - Executive Office Approval Unnecessary.) ", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "28600"} ,{"NAME_LABEL": "28602-Conference Housing", "DESCRIPTION": "Costs of housing when paid as part of conference fees. Use this code for recording expenses incurred for housing attendees when hosting a conference. (See account 28601 for cost incurred when attending a conference.) (See section 13.01C[3], Conference/Workshop Expenses - Executive Office Approval Unnecessary)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "28600"} ,{"NAME_LABEL": "28603-Conference Meals", "DESCRIPTION": "Costs of meals which are usually catered and served during conferences and workshops. These meal costs are ordinarily included in the conference fee. Use this code for recording meal expenses incurred when hosting a conference. ((See account 28601 for cost incurred when attending a conference.) (See section 13.01C[3], Conference/Workshop Expenses - Executive Office Approval Unnecessary)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "28600"} ,{"NAME_LABEL": "28604-Conference Refreshments", "DESCRIPTION": "Costs of food, drinks and supplies for refreshment breaks during conferences, workshops and non-departmental special trips. This code is only for such costs not included in the conference fee. Use this code for recording refreshment expenses incurred when hosting a conference. (See account 28601 for cost incurred when attending a conference.) (See section 13.01C[3], Conference/Workshop Expenses - Executive Office Approval Unnecessary)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "28600"} ,{"NAME_LABEL": "28605-Conference Events", "DESCRIPTION": "Costs of optional conference events not included as part of the basic conference fee. These costs may include meals, parties and special trips. Use this code for recording event expenses incurred when hosting a conference. (See section 13.01C[3], Conference/Workshop Expenses - Executive Office Approval Unnecessary)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "28600"} ,{"NAME_LABEL": "28606-Conference Facilities", "DESCRIPTION": "Costs of rental of conference facilities. Use this code for recording facility rental expenses incurred when hosting a conference. Also includes rental of AV equipment and other items required for the conference. (See section 13.01C[3], Conference/Workshop Expenses - Executive Office Approval Unnecessary)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "RE", "PARENT_NAME": "28600"} ,{"NAME_LABEL": "28610-Entertainment", "DESCRIPTION": "Costs incurred for amusement, diversion, social activities entertainment and any related items (e.g., tickets to shows or sporting events, meals, lodging, rentals, transportation and gratuities). (See account code 28612 - Hosting Groups and Guests.)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "28600"} ,{"NAME_LABEL": "28611-Refreshments & Food - Departmental", "DESCRIPTION": "Expenditures for non-alcoholic beverages and food served at business, instructional, or informational departmental meetings where attendees are OUS employees. This includes formal training, departmental staff retreats, and employee working meals. Appropriate business purpose and justification for serving food at the function is required. Meals or refreshments for regularly scheduled departmental meetings are not allowable expenses. See OUS Fiscal Policy Manual 56.100 for further information and definitions.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "28600"} ,{"NAME_LABEL": "28612-Hosting Groups & Guests", "DESCRIPTION": "Authorized expenditures for non-alcoholic beverages and food served in connection with the hosting of group gatherings or official guests of the institution for purposes of instruction and technical information dissemination. This includes faculty/staff recruiting, hosting of visiting scientists and guest speakers, advisory board meetings, and focus group sessions. Similar expenses for OUS-sponsored conferences are charged to account code 28603 or 28604 (Conference Meals or Refreshments). See OUS Fiscal Policy Manual 56.100 for further information and definitions.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "28600"} ,{"NAME_LABEL": "28613-Public Relations/Fund Raising", "DESCRIPTION": "Hosting activities that are unallowable for indirect cost rate calculations and application. Examples of such events or activities are: graduation activities; recognition events for students, volunteers, dignitaries, or donors; recruiting of students; student group meetings; or other functions where there is no instruction or information formally presented. See OUS Fiscal Policy 57.200 for Employee Recognition guidelines. This account code can also be used for payment of promotional items connected with public relations activities. See also account code 24612 - Advertising - Institutional Promotion/Public Relations.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "28600"} ,{"NAME_LABEL": "28614-Event Tickets", "DESCRIPTION": "Expenditures for event tickets purchased from departments within the institution, for example tickets to shows or sporting events.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "28600"} ,{"NAME_LABEL": "28620-Non-Stipend Room & Board", "DESCRIPTION": "Payments to families, rooming houses and dormitories on behalf of students for room and board charges that are direct program costs rather than student aid. Use this code when a lump-sum program fee includes room and board (e.g., overseas studies).", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "28600"} ,{"NAME_LABEL": "28630-Non UO Particip Supp-Tuit/Regist", "DESCRIPTION": "Participant support for non-UO students and employees for tuition or registration fees paid to non-UO entities and are supported by receipts.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "28600"} ,{"NAME_LABEL": "28631-Non UO Particip Supp-Other", "DESCRIPTION": "Miscellaneous participant support costs for non-UO students and employees documented by receipts. Do not use this code for expenditures related to tuition, registration fees, room & board, books and travel related expenditures. (see specific 2863x accounts for these expenditures).", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "28600"} ,{"NAME_LABEL": "28632-Non UO Particip Supp-Non Res Alien", "DESCRIPTION": "Non-UO, Non-Resident Alien participant support costs.Code covers tuition and registrations fees, stipends, travel, room and board, and book allowances.Transactions are 1042S reportable.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "NR", "PARENT_NAME": "28600"} ,{"NAME_LABEL": "28633-Non UO Particip Supp-Book Allow", "DESCRIPTION": "Payments made to a non-UO participant, either as a book allowance or reimbursement of expenditures to buy books. Expenditures must be supported by receipts.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "28600"} ,{"NAME_LABEL": "28634-Non UO Particip Supp-Room & Board", "DESCRIPTION": "Expenditures for room and board covering charges incurred by non-UO participants under training or research programs. The expenditure must be documented by receipts.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "28600"} ,{"NAME_LABEL": "28635-Non UO Particip Supp-Travel Paymnt", "DESCRIPTION": "Payments made on behalf of non-UO participants for travel in connection with the objective of the fund grant. This code applies to transportation, meals, lodging, and miscellaneous travel expenses. Expenses must be documented with receipts.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "28600"} ,{"NAME_LABEL": "28636-Non UO Particip Supp", "DESCRIPTION": "Non-UO participant support costs. Code includes travel, tuition and registration fees, stipends, room and board, and book allowances.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "PR", "PARENT_NAME": "28600"} ,{"NAME_LABEL": "28637-Non UO Particip Supp-ForeignSource", "DESCRIPTION": "Non-UO, Non-Resident Alien participant support costs that are not documented by receipts. The participant never entered the United States so the payment is considered \"Foreign Source Income\". Code includes tuition and registration fees, stipends, room and board, and book allowances.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "28600"} ,{"NAME_LABEL": "28650-Trade Show/Event Fees", "DESCRIPTION": "Expenditures related to participation in trade shows and similar events. Expenses include booth registration fees and associated costs.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "28600"} ,{"NAME_LABEL": "28699-Other Conference/Entertainment Exp", "DESCRIPTION": "Expenses for conference and entertainment costs not otherwise specified.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "28600"} ,{"NAME_LABEL": "28700-Fiscal Management Expense", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "28500"} ,{"NAME_LABEL": "28701-Insurance", "DESCRIPTION": "Expenditures for insurance premiums, including life insurance, fire insurance, health insurance, hazard insurance, liability insurance, etc. Excludes Insurance Fund property assessments (see account code 28061 (Property - Insurance Fund)).", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "28700"} ,{"NAME_LABEL": "28702-Fidelity Bonds", "DESCRIPTION": "Expenditures for purchase of fidelity bonds.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "28700"} ,{"NAME_LABEL": "28703-Taxes & Licenses", "DESCRIPTION": "Payments made for taxes and licenses. Sales or excise taxes that are part of the purchase of materials or services are not segregated and charged to this code.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "28700"} ,{"NAME_LABEL": "28704-Medical Insurance-Nonemployee", "DESCRIPTION": "Payments made for medical insurance coverage for non-employees (i.e. athletic or event insurance).", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "28700"} ,{"NAME_LABEL": "28705-Liability Insurance-Private Carrier", "DESCRIPTION": "Payments made to a private carrier for liability insurance.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "28700"} ,{"NAME_LABEL": "28706-Ins Benefits-Non-Empl (non-report)", "DESCRIPTION": "Payments made on behalf of non-employee subject workers for non-tax reportable insurance benefits.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "28700"} ,{"NAME_LABEL": "28709-Claim Reimbursement from Risk Pool", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "NA", "PARENT_NAME": "28700"} ,{"NAME_LABEL": "28710-Credit Card Discounts", "DESCRIPTION": "Discounts charged when payment is accepted by credit card.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "28700"} ,{"NAME_LABEL": "28711-Bad Debt Expense", "DESCRIPTION": "Accounts Receivable amounts written off as uncollectible or amounts charged to establish a provision for bad debts.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "28700"} ,{"NAME_LABEL": "28712-Collection Costs", "DESCRIPTION": "Expenses incurred while collecting past due receivables. Generally, this code includes fees paid to an outside agency for the collection of outstanding receivables.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "28700"} ,{"NAME_LABEL": "28713-Settlement - Individual (Exempt)", "DESCRIPTION": "This payment is not subject to withholding and is not taxable gross income to the recipients under Internal Revenue Code Section 104. Individual will not receive a 1099.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "28700"} ,{"NAME_LABEL": "28714-Settlement -Attorney", "DESCRIPTION": "For settlement payments issued to an attorney 'or' in the names of both the attorney and claimant. This amount is included on form 1099, box 14 \"Gross Proceeds Paid to Attorney\". Claimant\u2019s name and vendor ID must be included in the document text in Banner; claimant may also receive a 1099 for the payment.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "AT", "PARENT_NAME": "28700"} ,{"NAME_LABEL": "28715-Settlement - Individual", "DESCRIPTION": "For settlement payments issued directly to a claimant which may or may not be the result of litigation. This amount is included on form 1099, box 3 \"Other Income\". For claims exempt under IRC 104, see account code 28713.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "PR", "PARENT_NAME": "28700"} ,{"NAME_LABEL": "28721-Loss On Disposal of Asset", "DESCRIPTION": "For losses incurred when an asset is sold at less than book value, which includes the purchase price, fees, taxes and other charges related to the purchase.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "28700"} ,{"NAME_LABEL": "28722-Write-Off Undepreciated Value", "DESCRIPTION": "Charges to operating accounts for the undepreciated value of assets (excluding investments) that are sold, traded in or otherwise removed from service. The undepreciated value is charged to a Service Department Fund or Auxiliary Enterprise Fund with a corresponding credit to an Unexpended Plant Fund Operating Reserves using account code 08001- Miscellaneous Other Revenue.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "28700"} ,{"NAME_LABEL": "28723-Inventory Adjustmt/Write Off", "DESCRIPTION": "To record expense or negative expense to adjust book inventory to actual physical inventory, or to write off inventory losses. (See FASOM 08.04: Fixed Assets -- Expendable Property)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "28700"} ,{"NAME_LABEL": "28725-Trademark/Patent Reg. Fee", "DESCRIPTION": "Expenses directly related to the filing and registration of intellectual property such as trademarks, copyrights, plant protection, and patents.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "28700"} ,{"NAME_LABEL": "28730-Med Insurance Domestic Stdnts", "DESCRIPTION": "Payments made for medical insurance coverage for domestic students.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "28700"} ,{"NAME_LABEL": "28731-Med Insurance Interntl Stdnts", "DESCRIPTION": "Payments made for medical insurance coverage for international students.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "28700"} ,{"NAME_LABEL": "28732-Med Insurance Law Stdnts", "DESCRIPTION": "Payments made for medical insurance coverage for law students.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "28700"} ,{"NAME_LABEL": "28733-Insurance Claims-IBNR", "DESCRIPTION": "Transactions should only be done by the Business Affairs Office. To accrue liability for outstanding insurance claims incurred but not yet reported (IBNR). In insurance, incurred but not reported (IBNR) claims is the amount owed by an insurer to all valid claimants who have had a covered loss but have not yet reported it. Since the insurer knows neither how many of these losses have occurred, nor the severity of each loss, IBNR is necessarily an estimate. The sum of IBNR losses plus reported losses yields an estimate of the total eventual liabilities the insurer will cover, known as ultimate losses. Should be used with B0312.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "28700"} ,{"NAME_LABEL": "28800-Debt/Investment Expense", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "28500"} ,{"NAME_LABEL": "28801-Purchase of Investment", "DESCRIPTION": "The recorded cost of an investment, which includes the purchase price, fees, taxes and other charges related to the purchase. The fair market value is recorded for an investment acquired in exchange for assets or services. This account code excludes payment for accrued interest at the time of purchase, which is an interest expense and must be deducted from subsequent interest collections to measure effective earnings (see account code 28810 (Interest Expense)).", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "28800"} ,{"NAME_LABEL": "28802-Bond Principal Payment", "DESCRIPTION": "Expenditures for principal retirement of bonds. (FOR CONTROLLER'S DIVISION USE ONLY.)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "28800"} ,{"NAME_LABEL": "28803-COPS-Principal Payment", "DESCRIPTION": "Debt service payments on Certificates of Participation (COPs) principal. (FOR CONTROLLER'S DIVISION USE ONLY.)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "28800"} ,{"NAME_LABEL": "28804-SELP Principal Payment", "DESCRIPTION": "Expenditures for payment of principal amounts on repayment of Oregon Department of Energy (ODE) Small Energy Loan Program (SELP) loans.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "28800"} ,{"NAME_LABEL": "28805-Internal Bank Loan Principal Paymnt", "DESCRIPTION": "Expenditures for payment of principal amounts on repayment of internal bank loans.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "28800"} ,{"NAME_LABEL": "28806-Debt Issuance Expense", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "28800"} ,{"NAME_LABEL": "28809-Realized Loss on Investments", "DESCRIPTION": "Actual loss on an investment that is recoded when the investment is sold. Equals the difference between the current Fair Market Value and the actual sale price.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "28800"} ,{"NAME_LABEL": "28810-Interest Expense Misc", "DESCRIPTION": "Expenditures for interest charges not otherwise classified (i.e. Treasury cash accounts).", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "28800"} ,{"NAME_LABEL": "28811-Interest Expense-Bond Debt Service", "DESCRIPTION": "Expenditures for interest charges on bond debt service. (FOR CONTROLLER'S DIVISION USE ONLY.)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "28800"} ,{"NAME_LABEL": "28812-Interest Expense - COPs", "DESCRIPTION": "Expenditures for interest charges on Certificates of Participation (COPs). (FOR CONTROLLER'S DIVISION USE ONLY.)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "28800"} ,{"NAME_LABEL": "28813-Interest Expense - SELP", "DESCRIPTION": "Expenditures for interest charges on Oregon Department of Energy (ODE) Small Energy Loan Program (SELP) loans.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "28800"} ,{"NAME_LABEL": "28814-Interest Exp - Internal Bank Loans", "DESCRIPTION": "Interest Exp - Internal Bank Loans", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "28800"} ,{"NAME_LABEL": "28815-Arbitrage Rebate", "DESCRIPTION": "Payments to the Internal Revenue Service for interest earned in excess of allowable interest earnings on individual bond series or on certificate of participation (COPs) issues. (FOR CONTROLLER'S DIVISION USE ONLY.)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "28800"} ,{"NAME_LABEL": "28816-Penalty Lieu of Arbitr Rebate", "DESCRIPTION": "Payments to the Internal Revenue Service as forfeitures for failure to expend bond or certificate of participation proceeds within the time period specified for each issue. (FOR CONTROLLER'S DIVISION USE ONLY.)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "28800"} ,{"NAME_LABEL": "28817-Int Exp Internal Bank Earnings Dist", "DESCRIPTION": "Interest expenses distributed OUS institutions from the internal bank when individual funds' average balance for the quarter is negative. This account code should only be used by the Chancellor's Office.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "28800"} ,{"NAME_LABEL": "28820-Investment Premium Amortization", "DESCRIPTION": "The portion of an investment premium that is periodically applied (credited) to the investment in order for the investment to be reduced to face value at maturity.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "28800"} ,{"NAME_LABEL": "28821-COPS Discount Premium", "DESCRIPTION": "The difference below/above par value when Certificates of Participation (COPS) are sold. (FOR CONTROLLER'S DIVISION USE ONLY.)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "28800"} ,{"NAME_LABEL": "28822-Bond Discount", "DESCRIPTION": "Discounts charged when a bond is sold below par value. The expenditure may be based on a rate or a dollar amount. For bonds sold above par see 05203 - Bond Premium. (FOR CONTROLLER'S DIVISION USE ONLY.)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "28800"} ,{"NAME_LABEL": "28823-Unrealized Loss on Investment", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "28800"} ,{"NAME_LABEL": "28830-Contributions to COPS Debt Service", "DESCRIPTION": "Use with Budgeted Operations, Service Department and Auxiliary Enterprise funds to record debt service contributions (see account code 05210 - COPS - Debt Service). (FOR CONTROLLER'S DIVISION USE ONLY.)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "28800"} ,{"NAME_LABEL": "28831-Contributions to Sinking Fund", "DESCRIPTION": "Use with Auxiliary Enterprise funds to record Sinking Fund contributions (see account code 05215 - Sinking Fund Contributions). (FOR CONTROLLER'S DIVISION USE ONLY.)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "28800"} ,{"NAME_LABEL": "28832-Gain/Loss on Bond Refunding", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "28800"} ,{"NAME_LABEL": "28840-Investment Administrative Expense", "DESCRIPTION": "To record investment administrative expense charged by a manager of specific investments in the endowment funds. This account code does not include general administrative fees associated with all investments, such as management consulting or legal fees originating from the State Treasurer's Office. For financial reporting purposes, investment admnistrative fees are reported as a reduction of investment income.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "28800"} ,{"NAME_LABEL": "28851-Interest Exp Lease Asset-Equipment", "DESCRIPTION": "Interest expense for associated equipment lease liability accounts B2761 and B2771.\n\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "28800"} ,{"NAME_LABEL": "28852-Interest Exp Lease Asset-IT Equip", "DESCRIPTION": "Interest expense for associated IT equipment lease liability accounts B2762 and B2772.\n\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "28800"} ,{"NAME_LABEL": "28855-Interest Exp Lease Asset-Building", "DESCRIPTION": "Interest expense for associated building lease liability accounts B2765 and B2775.\n\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "28800"} ,{"NAME_LABEL": "28856-Interest Exp Lease Asset-Land", "DESCRIPTION": "Interest expense for associated land lease liability accounts B2766 and B2776.\n\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "28800"} ,{"NAME_LABEL": "28857-Interest Exp Subscr Asset-Software", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "28800"} ,{"NAME_LABEL": "28900-Miscellaneous Services & Supplies", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "28500"} ,{"NAME_LABEL": "28901-Dues & Memberships -Program Related", "DESCRIPTION": "Expenses for dues and memberships of administrative units or positions within organizations related to program operations. For costs associated with professional association memberships paid for training purposes or benefits, see account code 29005 - Membership - Professional Organization - Training.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "28900"} ,{"NAME_LABEL": "28902-Membership in Civic/Community Orgns", "DESCRIPTION": "Costs for membership in civic or community organizations such as Chamber of Commerce, Kiwanis, etc. For costs associated with professional association memberships paid for training purposes or benefits, see account code 29005 - Membership - Professional Organization - Training.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "28900"} ,{"NAME_LABEL": "28903-Accreditation Fees", "DESCRIPTION": "For recording accreditation fees.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "28900"} ,{"NAME_LABEL": "28904-EMU Student Services", "DESCRIPTION": "Expenses for the services and programs provided to students by the EMU which are supported by the incidental fee.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "28900"} ,{"NAME_LABEL": "28905-ORP Forfeitures Distribution", "DESCRIPTION": "Optional Retirement Plan forfeiture amounts distributions to Oregon public universities.\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "28900"} ,{"NAME_LABEL": "28910-Fines & Penalties", "DESCRIPTION": "Costs resulting from violations of, or failure to comply with, federal, state, local or foreign laws and regulations.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "28900"} ,{"NAME_LABEL": "28911-Late Charge, Vendor Payments", "DESCRIPTION": "Expenditures for overdue account charges to vendors. Charges are limited by law to two-thirds of 1% per month or 8% per year (see Executive Department Administrative Rule 15-045-02).", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "28900"} ,{"NAME_LABEL": "28920-Athletic Guarantees", "DESCRIPTION": "Contracted guarantees and gate receipt shares paid to visiting teams.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "28900"} ,{"NAME_LABEL": "28921-Entry Fee-Competitors", "DESCRIPTION": "Expenditures for entry or registration fees required of participants for competitive events. The fee may be for individuals or a team.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "28900"} ,{"NAME_LABEL": "28931-Selling & Marketing Costs", "DESCRIPTION": "Costs of selling or marketing products or services related to intellectual property or generating unrelated business income.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "28900"} ,{"NAME_LABEL": "28935-Mailing List Purchase", "DESCRIPTION": "Cost of purchase of mailing lists that target specific populations.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "28900"} ,{"NAME_LABEL": "28990-Withdrawals & Advances", "DESCRIPTION": "Amounts withdrawn from a deposit account by the depositor or any other person authorized to make withdrawals (see account code 06993 - Deposits). Funds on deposit may include student damage deposits, special camp fees which may be refunded, or student funds held on deposit for later disbursement.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "28900"} ,{"NAME_LABEL": "28991-Concur Advance Clearing", "DESCRIPTION": "Expenditures to clear advances made through the use of a Concur system.\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "28900"} ,{"NAME_LABEL": "28994-Reimb S&S Exp To Employee", "DESCRIPTION": "Reimbursement to employee of out-of-pocket expense for business related services and supplies. Expenses for equipment and travel costs are not allowed. For purchase of minor equipment see 202xx series of accounts.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "28900"} ,{"NAME_LABEL": "28995-Procurement Card Purchases", "DESCRIPTION": "Expenditures for purchases made through the use of a procurement card.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "28900"} ,{"NAME_LABEL": "28996-Duck Depot Card Purchases", "DESCRIPTION": "To record undistributed Duck Depot Card purchases in departmental default index.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "28900"} ,{"NAME_LABEL": "28997-Corporate Travel Card Purchases", "DESCRIPTION": "Expenditures for purchases made through the use of UO corporate travel procurement card.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "28900"} ,{"NAME_LABEL": "28999-Miscellaneous Services & Supplies", "DESCRIPTION": "Expenditures that cannot otherwise be classified. This code is used primarily when an expenditure does not fit one of the following categories: supplies, communications, utilities, maintenance, rentals or services.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "28900"} ,{"NAME_LABEL": "29000-Training", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "20000"} ,{"NAME_LABEL": "29001-Training-Books", "DESCRIPTION": "Costs of books used for employee training.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "29000"} ,{"NAME_LABEL": "29002-Training-Publications", "DESCRIPTION": "Costs of publications and other printed material, other than books, used for employee training.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "29000"} ,{"NAME_LABEL": "29005-Membership - Prof Orgn Tng", "DESCRIPTION": "Expenditures for dues or membership fees that result from participation in a professional association when the association is joined specifically for the training opportunities available through the association. (For associations joined for other than training benefit reasons see 28901 - Dues and membership - Program, or 28902 - Membership in Civic/Community Organizations.)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "29000"} ,{"NAME_LABEL": "29010-Training-Supplies", "DESCRIPTION": "Cost of supplies used in conducting employee training.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "29000"} ,{"NAME_LABEL": "29020-Training-Equipment (Noncapitalized)", "DESCRIPTION": "Minor equipment purchase for use in employee training.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "29000"} ,{"NAME_LABEL": "29030-Online Training", "DESCRIPTION": "Cost of Ed-Net facilities and services incurred for employee training.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "29000"} ,{"NAME_LABEL": "29040-Training-Tuition/Regist'n Emp", "DESCRIPTION": "Tuition and registration fees incurred for employee training.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "29000"} ,{"NAME_LABEL": "29050-In-House Training", "DESCRIPTION": "Costs of services and other expenses associated with employee training conducted on site or otherwise considered to be in house and conducted by an OUS employee.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "29000"} ,{"NAME_LABEL": "29051-Interagency Tng - Ed Instr Svc", "DESCRIPTION": "Costs associated with employee training conducted by another agency of the State of Oregon other than OUS.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "29000"} ,{"NAME_LABEL": "29052-Outside Tng - Ed Instr Svc", "DESCRIPTION": "Costs associated with employee training services provided by an outside instructor, consultant or service.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "29000"} ,{"NAME_LABEL": "35000-Travel", "DESCRIPTION": "These codes apply to transportation, lodging, meals and incidental expenses, and miscellaneous travel expenses incurred by persons traveling on behalf of UO for UO business. Travel expenses are categorized into two sets of account codes: Domestic and Foreign. The travel expense category is determined based on the destination of the trip. Use the same travel account code(s) for both the destination leg and the return leg of each trip: Domestic Travel: Travel expenses incurred while traveling to, or within the United States including US possessions and territories. Foreign Travel: Travel expenses incurred while traveling to, or within foreign countries.\n", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "20000"} ,{"NAME_LABEL": "35100-Domestic Travel", "DESCRIPTION": "Travel expenses incurred while traveling to, or within the United States including US possessions and territories.\n", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "35000"} ,{"NAME_LABEL": "35110-Domestic Lodging", "DESCRIPTION": "Expenses incurred for staying in a hotel, other commercial facilities like Airbnb, and non-commercial lodging for domestic travel.\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "35100"} ,{"NAME_LABEL": "35120-Domestic Per Diem", "DESCRIPTION": "Expenses for meals paid as meal per diem, based on location, or actual group meal expenses up to per diem for domestic travel.\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "35100"} ,{"NAME_LABEL": "35130-Domestic Air Travel", "DESCRIPTION": "Travel expenses for all airline and charter service including airfare and bag fees for domestic travel.\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "35100"} ,{"NAME_LABEL": "35140-Domestic All Ground Transport", "DESCRIPTION": "Vehicle rental, motor pool, fuel, parking, tolls, taxi, shuttle, commuter train, mileage on personally owned vehicles, other ground transportation for domestic travel.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "35100"} ,{"NAME_LABEL": "35150-Domestic Misc. Travel", "DESCRIPTION": "Expenses for internet, phone, and other miscellaneous travel expenses.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "35100"} ,{"NAME_LABEL": "35300-Foreign Travel", "DESCRIPTION": "Travel expenses incurred while traveling to, or within foreign countries.", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "35000"} ,{"NAME_LABEL": "35310-Foreign Lodging", "DESCRIPTION": "Expenses incurred for staying in a hotel, other commercial facilities like Airbnb, and non-commercial lodging for foreign travel.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "35300"} ,{"NAME_LABEL": "35320-Foreign Per Diem", "DESCRIPTION": "Expenses for meals paid as meal per diem, based on location, or actual group meal expenses up to per diem for foreign travel.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "35300"} ,{"NAME_LABEL": "35330-Foreign Air Travel", "DESCRIPTION": "Travel expenses for all airline and charter service including airfare, bag fees, and upgrade charges for foreign travel.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "35300"} ,{"NAME_LABEL": "35340-Foreign All Ground Transport", "DESCRIPTION": "Vehicle rental, fuel, parking, tolls, taxi, shuttle, commuter train, mileage on personally owned vehicles, other ground transportation for foreign travel.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "35300"} ,{"NAME_LABEL": "35350-Foreign Misc. Travel", "DESCRIPTION": "Expenses for internet, phone, travel immunization for foreign trips, and other miscellaneous travel expenses.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "35300"} ,{"NAME_LABEL": "39700-Nonemployee & Taxable Travel", "DESCRIPTION": "Expenses for tax reportable travel.", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "35000"} ,{"NAME_LABEL": "39712-Employee Travel - Taxable", "DESCRIPTION": "Employee Travel - Taxable (W-2 Subject)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "EM", "PARENT_NAME": "39700"} ,{"NAME_LABEL": "39713-Dependent of Empl Trav - Taxable", "DESCRIPTION": "Dependent of Employee Travel - Taxable (W-2 Subject)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "EM", 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"38000"} ,{"NAME_LABEL": "38575-Transfer to Student Assist Commiss", "DESCRIPTION": "Transfer to Student Assistance Commission", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "38000"} ,{"NAME_LABEL": "38999-Tfr to: Other State Agencies", "DESCRIPTION": "Transfer to Other State Agencies", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "38000"} ,{"NAME_LABEL": "39900-Sub-Contracts & Sub-Grants", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": ""} ,{"NAME_LABEL": "39901-Subcont/Subgrnt up to/incl $25K", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "39900"} ,{"NAME_LABEL": "39950-Subcont/Subgrnt <=$25K after Jul-01", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "39901"} ,{"NAME_LABEL": "39902-Subcont/Subgrnt A up to/incl $25K", "DESCRIPTION": "Sub-contract/Sub-grant A up to/incl $25k", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "39950"} ,{"NAME_LABEL": "39903-Subcont/Subgrnt B up to/incl $25K", "DESCRIPTION": "Sub-contract/Sub-grant B up to/incl $25K", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "39950"} ,{"NAME_LABEL": "39904-Subcont/Subgrnt C up to/incl $25K", "DESCRIPTION": "Sub-contract/Sub-grant C up to/incl $25K", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "39950"} ,{"NAME_LABEL": "39905-Subcont/Subgrnt D up to/incl $25K", "DESCRIPTION": "Sub-contract/Sub-grant D up to/incl $25K", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "39950"} ,{"NAME_LABEL": "39906-Subcont/Subgrnt E up to/incl $25K", "DESCRIPTION": "Sub-contract/Sub-grant E up to/incl $25K", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "39950"} ,{"NAME_LABEL": "39907-Subcont/Subgrnt F up to/incl $25K", "DESCRIPTION": "Sub-contract/Sub-grant F up to/incl $25K", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "39950"} ,{"NAME_LABEL": "39908-Subcont/Subgrnt G up to/incl $25K", "DESCRIPTION": "Sub-contract/Sub-grant G up to/incl $25K", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "39950"} ,{"NAME_LABEL": "39909-Subcont/Subgrnt H up to/incl $25K", "DESCRIPTION": "Sub-contract/Sub-grant H up to/incl $25K", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "39950"} ,{"NAME_LABEL": "39911-Subcont/Subgrnt I up to/incl $25K", "DESCRIPTION": "Sub-contract/Sub-grant I up to/incl $25K", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "39950"} ,{"NAME_LABEL": "39912-Subcont/Subgrnt J up to/incl $25K", "DESCRIPTION": "Sub-contract/Sub-grant J up to/incl $25K", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "39950"} ,{"NAME_LABEL": "39913-Subcont/Subgrnt K up to/incl $25K", "DESCRIPTION": "Sub-contract/Sub-grant K up to/incl $25K", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "39950"} ,{"NAME_LABEL": "39914-Subcont/Subgrnt L up to/incl $25K", "DESCRIPTION": "Sub-contract/Sub-grant L up to/incl $25K", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "39950"} ,{"NAME_LABEL": "39915-Subcont/Subgrnt M up to/incl $25K", "DESCRIPTION": "Sub-contract/Sub-grant M up to/incl $25K", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "39950"} ,{"NAME_LABEL": "39916-Subcont/Subgrnt N up to/incl $25K", "DESCRIPTION": "Sub-contract/Sub-grant N up to/incl $25K", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "39950"} ,{"NAME_LABEL": "39917-Subcont/Subgrnt O up to/incl $25K", "DESCRIPTION": "Sub-contract/Sub-grant O up to/incl $25K", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "39950"} ,{"NAME_LABEL": "39938-Subcont/Subgrnt P up to/incl $25K", "DESCRIPTION": "Subcont/Subgrnt P up to/incl $25K", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "39950"} ,{"NAME_LABEL": "39939-Subcont/Subgrnt Q up to/incl $25K", "DESCRIPTION": "Subcont/Subgrnt Q up to/incl $25K", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "39950"} ,{"NAME_LABEL": "39940-Subcont/Subgrnt R up to/incl $25K", "DESCRIPTION": "Subcont/Subgrnt R up to/incl $25K", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "39950"} ,{"NAME_LABEL": "39941-Subcont/Subgrnt S up to/incl $25K", "DESCRIPTION": "Subcont/Subgrnt S up to/incl $25K", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "39950"} ,{"NAME_LABEL": "39942-Subcont/Subgrnt T up to/incl $25K", "DESCRIPTION": "Subcont/Subgrnt T up to/incl $25K", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "39950"} ,{"NAME_LABEL": "39943-Subcont/Subgrnt U up to/incl $25K", "DESCRIPTION": "Subcont/Subgrnt U up to/incl $25K", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "39950"} ,{"NAME_LABEL": "39944-Subcont/Subgrnt V up to/incl $25K", "DESCRIPTION": "Subcont/Subgrnt V up to/incl $25K", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "39950"} ,{"NAME_LABEL": "39945-Subcont/Subgrnt W up to/incl $25K", "DESCRIPTION": "Subcont/Subgrnt W up to/incl $25K", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "39950"} ,{"NAME_LABEL": "39946-Subcont/Subgrnt X up to/incl $25K", "DESCRIPTION": "Subcont/Subgrnt X up to/incl $25K", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "39950"} ,{"NAME_LABEL": "39947-Subcont/Subgrnt Y up to/incl $25K", "DESCRIPTION": "Subcont/Subgrnt Y up to/incl $25K", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "39950"} ,{"NAME_LABEL": "39948-Subcont/Subgrnt Z up to/incl $25K", "DESCRIPTION": "Subcont/Subgrnt Z up to/incl $25K", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "39950"} ,{"NAME_LABEL": "39949-Subcont/Subgrnt AA up to/incl $25K", "DESCRIPTION": "Subcont/Subgrnt AA up to/incl $25K", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "39950"} ,{"NAME_LABEL": "39952-Subcont/Subgrnt AB up to/incl $25K", "DESCRIPTION": "Subcont/Subgrnt AB up to/incl $25K", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "39950"} ,{"NAME_LABEL": "39953-Subcont/Subgrnt AC up to/incl $25K", "DESCRIPTION": "Subcont/Subgrnt AC up to/incl $25K", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "39950"} ,{"NAME_LABEL": "39954-Subcont/Subgrnt AD up to/incl $25K", "DESCRIPTION": "Subcont/Subgrnt AD up to/incl $25K", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "39950"} ,{"NAME_LABEL": "39955-Subcont/Subgrnt AE up to/incl $25K", "DESCRIPTION": "Subcont/Subgrnt AE up to/incl $25K", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "39950"} ,{"NAME_LABEL": "39956-Subcont/Subgrnt AF up to/incl $25K", "DESCRIPTION": "Subcont/Subgrnt AF up to/incl $25K", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "39950"} ,{"NAME_LABEL": "39957-Subcont/Subgrnt AG up to/incl $25K", "DESCRIPTION": "Subcont/Subgrnt AG up to/incl $25K", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "39950"} ,{"NAME_LABEL": "39958-Subcont/Subgrnt AH up to/incl $25K", "DESCRIPTION": "Subcont/Subgrnt AH up to/incl $25K", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "39950"} ,{"NAME_LABEL": "39959-Subcont/Subgrnt AI up to/incl $25K", "DESCRIPTION": "Subcont/Subgrnt AI up to/incl $25K", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "39950"} ,{"NAME_LABEL": "39962-Subcont/Subgrnt AJ up to/incl $25K", "DESCRIPTION": "Subcont/Subgrnt AJ up to/incl $25K", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "39950"} ,{"NAME_LABEL": "39963-Subcont/Subgrnt AK up to/incl $25K", "DESCRIPTION": "Subcont/Subgrnt AK up to/incl $25K", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "39950"} ,{"NAME_LABEL": "39964-Subcont/Subgrnt AL up to/incl $25K", "DESCRIPTION": "Subcont/Subgrnt AL up to/incl $25K", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "39950"} ,{"NAME_LABEL": "39965-Subcont/Subgrnt AM up to/incl $25K", "DESCRIPTION": "Subcont/Subgrnt AM up to/incl $25K", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "39950"} ,{"NAME_LABEL": "39966-Subcont/Subgrnt AN up to/incl $25K", "DESCRIPTION": "Subcont/Subgrnt AN up to/incl $25K", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "39950"} ,{"NAME_LABEL": "39967-Subcont/Subgrnt AO up to/incl $25K", "DESCRIPTION": "Subcont/Subgrnt AO up to/incl $25K", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "39950"} ,{"NAME_LABEL": "39968-Subcont/Subgrnt AP up to/incl $25K", "DESCRIPTION": "Subcont/Subgrnt AP up to/incl $25K", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "39950"} ,{"NAME_LABEL": "39969-Subcont/Subgrnt AQ up to/incl $25K", "DESCRIPTION": "Subcont/Subgrnt AQ up to/incl $25K", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "39950"} ,{"NAME_LABEL": "39970-Subcont/Subgrnt AR up to/incl $25K", "DESCRIPTION": "Subcont/Subgrnt AR up to/incl $25K", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "39950"} ,{"NAME_LABEL": "39951-Subcont/Subgrnt <=$25K prior Jul-01", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "39901"} ,{"NAME_LABEL": "39910-Subcont/Subgrnt <=$25K prior Jul-01", "DESCRIPTION": "Sub-contract/Sub-grant up to/incl $25K prior to July 1, 2001", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "39951"} ,{"NAME_LABEL": "39919-Subcont/Subgrnt in Excess of $25K", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "39900"} ,{"NAME_LABEL": "39960-Subcont/Subgrnt >$25K after Jul-01", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "39919"} ,{"NAME_LABEL": "39921-Subcont/Subgrnt A in Excess of $25K", "DESCRIPTION": "Sub-contract/Sub-grant A in excess of $25K", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "39960"} ,{"NAME_LABEL": "39922-Subcont/Subgrnt B in Excess of $25K", "DESCRIPTION": "Sub-contract/Sub-grant B in excess of $25K", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "39960"} ,{"NAME_LABEL": "39923-Subcont/Subgrnt C in Excess of $25K", "DESCRIPTION": "Sub-contract/Sub-grant C in excess of $25K", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "39960"} ,{"NAME_LABEL": "39924-Subcont/Subgrnt D in Excess of $25K", "DESCRIPTION": "Sub-contract/Sub-grant D in excess of $25K", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "39960"} ,{"NAME_LABEL": "39925-Subcont/Subgrnt E in Excess of $25K", "DESCRIPTION": "Sub-contract/Sub-grant E in excess of $25K", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "39960"} ,{"NAME_LABEL": "39926-Subcont/Subgrnt F in Excess of $25K", "DESCRIPTION": "Sub-contract/Sub-grant F in excess of $25K", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "39960"} ,{"NAME_LABEL": "39927-Subcont/Subgrnt G in Excess of $25K", "DESCRIPTION": "Sub-contract/Sub-grant G in excess of $25K", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "39960"} ,{"NAME_LABEL": "39928-Subcont/Subgrnt H in Excess of $25K", "DESCRIPTION": "Sub-contract/Sub-grant H in excess of $25K", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "39960"} ,{"NAME_LABEL": "39929-Subcont/Subgrnt I in Excess of $25K", "DESCRIPTION": "Sub-contract/Sub-grant I in excess of $25K", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "39960"} ,{"NAME_LABEL": "39932-Subcont/Subgrnt J in Excess of $25K", "DESCRIPTION": "Sub-contract/Sub-grant J in excess of $25K", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "39960"} ,{"NAME_LABEL": "39933-Subcont/Subgrnt K in Excess of $25K", "DESCRIPTION": "Sub-contract/Sub-grant K in excess of $25K", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "39960"} ,{"NAME_LABEL": "39934-Subcont/Subgrnt L in Excess of $25K", "DESCRIPTION": "Sub-contract/Sub-grant L in excess of $25K", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "39960"} ,{"NAME_LABEL": "39935-Subcont/Subgrnt M in Excess of $25K", "DESCRIPTION": "Sub-contract/Sub-grant M in excess of $25K", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "39960"} ,{"NAME_LABEL": "39936-Subcont/Subgrnt N in Excess of $25K", "DESCRIPTION": "Sub-contract/Sub-grant N in excess of $25K", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "39960"} ,{"NAME_LABEL": "39937-Subcont/Subgrnt O in Excess of $25K", "DESCRIPTION": "Sub-contract/Sub-grant O in excess of $25K", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "39960"} ,{"NAME_LABEL": "39971-Subcont/Subgrnt P in Excess of $25K", "DESCRIPTION": "Subcont/Subgrnt P in Excess of $25K", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "39960"} ,{"NAME_LABEL": "39972-Subcont/Subgrnt Q in Excess of $25K", "DESCRIPTION": "Subcont/Subgrnt Q in Excess of $25K", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "39960"} ,{"NAME_LABEL": "39973-Subcont/Subgrnt R in Excess of $25K", "DESCRIPTION": "Subcont/Subgrnt R in Excess of $25K", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "39960"} ,{"NAME_LABEL": "39974-Subcont/Subgrnt S in Excess of $25K", "DESCRIPTION": "Subcont/Subgrnt S in Excess of $25K", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "39960"} ,{"NAME_LABEL": "39975-Subcont/Subgrnt T in Excess of $25K", "DESCRIPTION": "Subcont/Subgrnt T in Excess of $25K", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "39960"} ,{"NAME_LABEL": "39976-Subcont/Subgrnt U in Excess of $25K", "DESCRIPTION": "Subcont/Subgrnt U in Excess of $25K", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "39960"} ,{"NAME_LABEL": "39977-Subcont/Subgrnt V in Excess of $25K", "DESCRIPTION": "Subcont/Subgrnt V in Excess of $25K", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "39960"} ,{"NAME_LABEL": "39978-Subcont/Subgrnt W in Excess of $25K", "DESCRIPTION": "Subcont/Subgrnt W in Excess of $25K", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "39960"} ,{"NAME_LABEL": "39979-Subcont/Subgrnt X in Excess of $25K", "DESCRIPTION": "Subcont/Subgrnt X in Excess of $25K", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "39960"} ,{"NAME_LABEL": "39980-Subcont/Subgrnt Y in Excess of $25K", "DESCRIPTION": "Subcont/Subgrnt Y in Excess of $25K", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "39960"} ,{"NAME_LABEL": "39981-Subcont/Subgrnt Z in Excess of $25K", "DESCRIPTION": "Subcont/Subgrnt Z in Excess of $25K", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "39960"} ,{"NAME_LABEL": "39982-Subcont/Subgrnt AA in Excess of$25K", "DESCRIPTION": "Subcont/Subgrnt AA in Excess of$25K", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "39960"} ,{"NAME_LABEL": "39983-Subcont/Subgrnt AB in Excess of$25K", "DESCRIPTION": "Subcont/Subgrnt AB in Excess of$25K", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "39960"} ,{"NAME_LABEL": "39984-Subcont/Subgrnt AC in Excess of$25K", "DESCRIPTION": "Subcont/Subgrnt AC in Excess of$25K", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "39960"} ,{"NAME_LABEL": "39985-Subcont/Subgrnt AD in Excess of$25K", "DESCRIPTION": "Subcont/Subgrnt AD in Excess of$25K", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "39960"} ,{"NAME_LABEL": "39986-Subcont/Subgrnt AE in Excess of$25K", "DESCRIPTION": "Subcont/Subgrnt AE in Excess of$25K", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "39960"} ,{"NAME_LABEL": "39987-Subcont/Subgrnt AF in Excess of$25K", "DESCRIPTION": "Subcont/Subgrnt AF in Excess of$25K", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "39960"} ,{"NAME_LABEL": "39988-Subcont/Subgrnt AG in Excess of$25K", "DESCRIPTION": "Subcont/Subgrnt AG in Excess of$25K", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "39960"} ,{"NAME_LABEL": "39989-Subcont/Subgrnt AH in Excess of$25K", "DESCRIPTION": "Subcont/Subgrnt AH in Excess of$25K", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "39960"} ,{"NAME_LABEL": "39990-Subcont/Subgrnt AI in Excess of$25K", "DESCRIPTION": "Subcont/Subgrnt AI in Excess of$25K", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "39960"} ,{"NAME_LABEL": "39991-Subcont/Subgrnt AJ in Excess of$25K", "DESCRIPTION": "Subcont/Subgrnt AJ in Excess of$25K", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "39960"} ,{"NAME_LABEL": "39992-Subcont/Subgrnt AK in Excess of$25K", "DESCRIPTION": "Subcont/Subgrnt AK in Excess of$25K", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "39960"} ,{"NAME_LABEL": "39993-Subcont/Subgrnt AL in Excess of$25K", "DESCRIPTION": "Subcont/Subgrnt AL in Excess of$25K", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "39960"} ,{"NAME_LABEL": "39994-Subcont/Subgrnt AM in Excess of$25K", "DESCRIPTION": "Subcont/Subgrnt AM in Excess of$25K", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "39960"} ,{"NAME_LABEL": "39995-Subcont/Subgrnt AN in Excess of$25K", "DESCRIPTION": "Subcont/Subgrnt AN in Excess of$25K", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "39960"} ,{"NAME_LABEL": "39996-Subcont/Subgrnt AO in Excess of$25K", "DESCRIPTION": "Subcont/Subgrnt AO in Excess of$25K", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "39960"} ,{"NAME_LABEL": "39997-Subcont/Subgrnt AP in Excess of$25K", "DESCRIPTION": "Subcont/Subgrnt AP in Excess of$25K", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "39960"} ,{"NAME_LABEL": "39998-Subcont/Subgrnt AQ in Excess of$25K", "DESCRIPTION": "Subcont/Subgrnt AQ in Excess of$25K", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "39960"} ,{"NAME_LABEL": "39999-Subcont/Subgrnt AR in Excess of$25K", "DESCRIPTION": "Subcont/Subgrnt AR in Excess of$25K", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "39960"} ,{"NAME_LABEL": "39961-Subcont/Subgrnt >$25K prior Jul-01", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "39919"} ,{"NAME_LABEL": "39920-Subcont/Subgrnt >$25K prior Jul-01", "DESCRIPTION": "Sub-contract/Sub-grant in excess of $25K prior to July 1, 2001", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "39961"} ,{"NAME_LABEL": "BAVL-BAVL- Budget Availability", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "71", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": ""} ,{"NAME_LABEL": "40000-Capital Outlay (Capitalized)", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "73", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": ""} ,{"NAME_LABEL": "40001-Personal Property", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "73", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "40000"} ,{"NAME_LABEL": "40050-Equipment", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "73", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "40001"} ,{"NAME_LABEL": "40101-Equipment", "DESCRIPTION": "Equipment is defined as non-expendable personal property that is not otherwise categorized by a separate account code within this section. (For purchases from proprietary funds see A8011 - Equipment.)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "73", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "40050"} ,{"NAME_LABEL": "40102-Livestock", "DESCRIPTION": "Purchases of livestock for breeding, as draft animals, for dairy or beef production, for experiments or for instruction. The costs of raising immature animals to maturity are treated as current operating expenses (for example see account codes 21055 - Feeds - Grains, 21056 - Feeds - Hay and Straw, 21057 - Feeds - Concentrates, and 21008 - Animal Care).", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "73", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "40050"} ,{"NAME_LABEL": "40104-Vehicles", "DESCRIPTION": "Purchase of a motorized vehicle that is registered for road use. For vehicles not registered for road use or for non-motorized vehicles (i.e. trailers, lawn tractors or farm implements), use account code 40101 - Equipment. (For purchases from proprietary funds see A8012 - Vehicles.)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "73", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "40050"} ,{"NAME_LABEL": "40106-IT Hardware/Equipment Over $5000/ea", "DESCRIPTION": "Expenses for IT hardware over $5,000/unit.\u00a0 Includes IT related hardware such as servers, network equipment, printers, copiers and MFD's (multi-function devices), and classroom technology, such as projectors etc.\u00a0 For purchases from proprietary funds see A8016 - IT Hardware/Equipment Over $5000/ea.\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "73", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "40050"} ,{"NAME_LABEL": "40199-Construction in Progress(Equipment)", "DESCRIPTION": "Expenditures during the fabrication period of a constructed item that will eventually be classified as equipment. Do not use this code to purchase an inventory of supplies to be used on unspecified future projects. Also, do not use this code when fabricating equipment in an on-campus self-sustaining shop for transfer to another department. For purchases from proprietary funds see A8014 - Construction in Progress (Equipment).", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "73", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "40050"} ,{"NAME_LABEL": "40201-Vessels", "DESCRIPTION": "Purchases of vessels, including any materials and supplies used in the improvement of the vessels themselves or equipment on board the vessel. A vessel is defined as a boat, ship or craft that is made to float or travel upon the water and is greater than 25 feet in length. It may or may not be powered by a marine engine. For anything less than 25 feet (e.g., canoes or rafts), use 40101 - Equipment. For docks and ramps see [B] Real Property. (For purchases from proprietary funds see A8015 - Vessels.)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "73", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "40050"} ,{"NAME_LABEL": "40150-Collections", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "73", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "40001"} ,{"NAME_LABEL": "40103-Artwork/Collection Items", "DESCRIPTION": "Artwork/Collection items that are not permanently attached to buildings and that can be moved from one area to another (e.g., paintings). Includes museum collection procurements and purchases of non-depreciable Library special collection items. This account code is for artwork located inside a building and not attached to it. For artwork located outside a building and not attached to it, see 40403 - Artwork - IOTB. For artwork located either inside or outside a building that is attached to the building, see 40503 - Artwork - Buildings. (For purchases from proprietary funds see A803x - Collections.)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "73", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "40150"} ,{"NAME_LABEL": "40170-Library", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "73", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "40001"} ,{"NAME_LABEL": "40190-Library Purchases", "DESCRIPTION": "Purchases by institutional libraries, or the UO law library, of books, periodicals, films, tapes, slides and reference materials. Does not include resources in electronic format - see 20109-Library Electronic Resources. See account code 40103 - Artworks/Collection Items, for non-depreciable Library special collection purchases.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "73", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "40170"} ,{"NAME_LABEL": "40299-Real Property", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "73", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "40000"} ,{"NAME_LABEL": "40300-Land", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "73", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "40299"} ,{"NAME_LABEL": "40301-Land", "DESCRIPTION": "Expenditures for land purchase. The entire purchase price, which includes buildings not intended for use, is included in the value of the land. Other costs are also included, such as land conditioning, provided it is not associated with a building or construction of an IOTB or infrastructure. Land is not included in depreciable assets. (For purchases from proprietary funds see A8121 - Land.)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "73", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "40300"} ,{"NAME_LABEL": "40303-Land Improvements (non-depreciable)", "DESCRIPTION": "Expenditures for improvements that ready land for its intended use and produce permanent benefits. Examples include: ", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "73", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "40300"} ,{"NAME_LABEL": "40304-Land Improvements (depreciable)", "DESCRIPTION": "Expenditures for improvements that ready land for its intended use that deteriorate with use or the passage of time. Examples include: Improvements that increase the value by less than $5,000 are coded as maintenance (see account codes 235xx - Maintenance and Repairs). Charges from the Physical Plant and other service activities for land improvements are also included.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "73", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "40300"} ,{"NAME_LABEL": "40305-Land Leasehold Improvements", "DESCRIPTION": "Expenditures for imporvements made to leased land, the improvements are attached to property not owned by the lessee. For further guidance see Fiscal Policy 05.281 Section .200 H /accountcodes_faceted?query=acco-05-281", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "73", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "40300"} ,{"NAME_LABEL": "40310-Land-Legal Service", "DESCRIPTION": "Expenditures for legal services associated with the purchase or improvement of land, easement or right of way.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "73", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "40300"} ,{"NAME_LABEL": "40311-Land-Advertising", "DESCRIPTION": "Expenditures for advertising services associated with the purchase or improvement of land, easement or right of way.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "73", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "40300"} ,{"NAME_LABEL": "40312-Land-Appraisal Services", "DESCRIPTION": "Expenditures for appraisal services associated with the purchase or improvement of land, easement or right of way.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "73", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "40300"} ,{"NAME_LABEL": "40313-Land-Enginrg & Arch Svc", "DESCRIPTION": "Expenditures for engineering and architecture services associated with the purchase or improvement of land, easement or right of way.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "73", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "40300"} ,{"NAME_LABEL": "40314-Land-Project Management", "DESCRIPTION": "Expenditures for project management services associated with the purchase or improvement of land, easement or right of way.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "73", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "40300"} ,{"NAME_LABEL": "40315-Land-Project Inspection", "DESCRIPTION": "Expenditures for project inspection services associated with the purchase or improvement of land, easement or right of way.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "73", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "40300"} ,{"NAME_LABEL": "40316-Land-Constructn Permits & Fees", "DESCRIPTION": "Expenditures for building permits, water and sewer hook-up fees, inspection fees and other fees associated with the purchase or improvement of land, easement or right of way.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "73", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "40300"} ,{"NAME_LABEL": "40317-Land-Conditional Use/Planning Fees", "DESCRIPTION": "Expenditures for conditional land use fees, planning (approval) fees, sign fees and parking lot fees associated with the purchase or improvement of land, easement or right of way.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "73", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "40300"} ,{"NAME_LABEL": "40319-Land-Miscellaneous Fees & Services", "DESCRIPTION": "Payments for fees and services associated with the purchase or improvement of land, easement or right of way where the expense cannot be classified according to the service performed.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "73", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "40300"} ,{"NAME_LABEL": "40320-Land-BOLI Prevailing Wage Rate Fee", "DESCRIPTION": "This assessment is due to the Bureau of Labor and Industries (BOLI) Prevailing Wage Rate Unit for every contract awarded to a contractor for a public work which is regulated under the Prevailing Wage Rate Unit. The fee is equal to one tenth of one percent (.001) of the contract price but must be no less than $100 and no more than $5,000 regardless of the contract price. For further information see OAR 839-025. ", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "73", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "40300"} ,{"NAME_LABEL": "40321-Land-Capitalized Interest", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "73", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "40300"} ,{"NAME_LABEL": "40400-Improvements Other Than Buildings", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "73", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "40299"} ,{"NAME_LABEL": "40401-Improvements Other Than Buildings", "DESCRIPTION": "Disbursements to construction contractors for the installation or construction of the following: Improvements that increase the value by less than $5,000 are coded as maintenance (see account codes 235xx - Maintenance and Repairs).  Charges from the Physical Plant and other service activities for construction of improvements other than buildings are also included. For purchases from proprietary funds see A8131 - Improvements Other Than Buildings.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "73", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "40400"} ,{"NAME_LABEL": "40403-Artwork-IOTB", "DESCRIPTION": "Artwork that is not part of land or buildings. It can be attached to a footer or pedestal (e.g., statues).  This account code is for artwork located outside a building and not attached to it.  For artwork located inside a building and not attached to it, see 40103 - Artworks/Collection Items. For artwork located either inside or outside a building that is attached to the building, see 40503 - Artwork - Buildings.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "73", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "40400"} ,{"NAME_LABEL": "40405-IOTB Leasehold Improvements", "DESCRIPTION": "Expenditures for improvements made to leased IOTB, the improvements are attached to property not owned by the lessee. For futher guidance see Fiscal Policy 05.281 Section .200 H /accountcodes_faceted?query=acco-05-281", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "73", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "40400"} ,{"NAME_LABEL": "40410-IOTB-Legal Service", "DESCRIPTION": "Expenditures for legal services associated with the installment or construction of an IOTB.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "73", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "40400"} ,{"NAME_LABEL": "40411-IOTB-Advertising", "DESCRIPTION": "Expenditures for advertising services associated with the installment or construction of an IOTB.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "73", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "40400"} ,{"NAME_LABEL": "40412-IOTB-Appraisal Services", "DESCRIPTION": "Expenditures for appraisal services associated with the installment or construction of an IOTB.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "73", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "40400"} ,{"NAME_LABEL": "40413-IOTB-Enginrg & Arch Svc", "DESCRIPTION": "Expenditures for engineering and architecture services associated with the installment or construction of an IOTB.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "73", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "40400"} ,{"NAME_LABEL": "40414-IOTB-Project Management", "DESCRIPTION": "Expenditures for project management services associated with the installment or construction of an IOTB.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "73", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "40400"} ,{"NAME_LABEL": "40415-IOTB-Project Inspection", "DESCRIPTION": "Expenditures for project inspection services associated with the installment or construction of an IOTB.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "73", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "40400"} ,{"NAME_LABEL": "40416-IOTB-Constructn Permits & Fees", "DESCRIPTION": "Expenditures for building permits, water and sewer hook-up fees, inspection fees and other fees associated with the installment or construction of an IOTB.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "73", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "40400"} ,{"NAME_LABEL": "40417-IOTB-Conditional Use/Planning Fees", "DESCRIPTION": "Expenditures for conditional land use fees, planning (approval) fees, sign fees and parking lot fees associated with the installment or construction of an IOTB.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "73", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "40400"} ,{"NAME_LABEL": "40419-IOTB-Miscellaneous Fees & Services", "DESCRIPTION": "Payments for fees and services associated with the installment or construction of an IOTB where the expense cannot be classified according to the service performed.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "73", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "40400"} ,{"NAME_LABEL": "40420-IOTB-BOLI Prevailing Wage Rate Fee", "DESCRIPTION": "This assessment is due to the Bureau of Labor and Industries (BOLI) Prevailing Wage Rate Unit for every contract awarded to a contractor for a public work which is regulated under the Prevailing Wage Rate Unit. The fee is equal to one tenth of one percent (.001) of the contract price but must be no less than $100 and no more than $5,000 regardless of the contract price. For further information see OAR 839-025.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "73", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "40400"} ,{"NAME_LABEL": "40421-IOTB-Capitalized Interest", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "73", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "40400"} ,{"NAME_LABEL": "40430-IOTB-Collabortive Proj Distribution", "DESCRIPTION": "Distribution of IOTB expenses between OUS entities for collaborative projects.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "73", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "40400"} ,{"NAME_LABEL": "40500-Buildings", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "73", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "40299"} ,{"NAME_LABEL": "40501-Buildings", "DESCRIPTION": "Expenditures for the purchase of buildings, or disbursements to contractors for the construction or improvement of buildings.  This code covers the following: For additional guidance in distinguishing major improvements from maintenance and repair see Fiscal Policy Manual 55.100 Appendix .715 Charges from the Physical Plant and other service activities for construction or improvements of buildings are also included. For purchases from proprietary funds see A8111 - Buildings. ", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "73", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "40500"} ,{"NAME_LABEL": "40503-Artwork-Buildings", "DESCRIPTION": "Art work permanently affixed to a building (e.g., mosaics, murals).  This account code is for artwork located either inside or outside a building that is attached to the building.  For artwork located inside a building and not attached to it, see 40103 - Artworks/Collection Items.  For artworklocated outside a building and not attached to it, see 40403 - Artwork - IOTB.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "73", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "40500"} ,{"NAME_LABEL": "40504-Bldg - Solar Energy Technology", "DESCRIPTION": "Expenditures related to the requirement to spend 1.5% for Solar Energy in Public Building Construction Contracts as required by OAR 330-135. Public contracting agencies are required to \"spend an amount equal to at least 1.5 percent of a public improvement contract for the construction or major renovation of a public builiding for the inclusion of appropriate solar energy technology in the building\". The rule applies only to new capital construction projects which total $1M and major improvements that exceed $1M and 50% of the insured value of the building. The law does not apply to public improvements that are not buildings (i.e. motor pools, parking lots, maintenance sheds, roads, sewers, etc.) For further information on spending requirements see OAR 330-135.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "73", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "40500"} ,{"NAME_LABEL": "40505-Bldg Leasehold Improvements", "DESCRIPTION": "Expenditures for improvements made to leased buildings, the improvements are attached to property not owned by the lessee. For further guidance see Fiscal Policy 05.281 Section .200 H /accountcodes_faceted?query=acco-05-281", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "73", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "40500"} ,{"NAME_LABEL": "40510-Bldg-Legal Service", "DESCRIPTION": "Expenditures for legal services associated with the construction or improvement of a building.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "73", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "40500"} ,{"NAME_LABEL": "40511-Bldg-Advertising", "DESCRIPTION": "Expenditures for advertising services associated with the construction or improvement of a building.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "73", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "40500"} ,{"NAME_LABEL": "40512-Bldg-Appraisal Services", "DESCRIPTION": "Expenditures for appraisal services associated with the construction or improvement of a building.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "73", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "40500"} ,{"NAME_LABEL": "40513-Bldg-Enginrg & Arch Svc", "DESCRIPTION": "Expenditures for engineering and architecture services associated with the construction or improvement of a building.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "73", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "40500"} ,{"NAME_LABEL": "40514-Bldg-Project Management", "DESCRIPTION": "Expenditures for project management services associated with the construction or improvement of a building. Includes cost of project management, design services, and other services performed by institutional units, such as Facilities Services.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "73", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "40500"} ,{"NAME_LABEL": "40515-Bldg-Project Inspection", "DESCRIPTION": "Expenditures for project inspection services associated with the construction or improvement of a building.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "73", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "40500"} ,{"NAME_LABEL": "40516-Bldg-Constructn Permits & Fees", "DESCRIPTION": "Expenditures for building permits, water and sewer hook-up fees, inspection fees and other fees associated with the construction or improvement of a building.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "73", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "40500"} ,{"NAME_LABEL": "40517-Bldg-Conditional Use/Planning Fees", "DESCRIPTION": "Expenditures for conditional land use fees, planning (approval) fees, sign fees and parking lot fees associated with the construction or improvement of a building.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "73", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "40500"} ,{"NAME_LABEL": "40519-Bldg-Miscellaneous Fees & Services", "DESCRIPTION": "Payments for fees and services associated with the construction or improvement of a building where the expense cannot be classified according to the service performed.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "73", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "40500"} ,{"NAME_LABEL": "40520-Bldg-BOLI Prevailing Wage Rate Fee", "DESCRIPTION": "This assessment is due to the Bureau of Labor and Industries (BOLI) Prevailing Wage Rate Unit for every contract awarded to a contractor for a public work which is regulated under the Prevailing Wage Rate Unit. The fee is equal to one tenth of one percent (.001) of the contract price but must be no less than $100 and no more than $5,000 regardless of the contract price. For further information see OAR 839-025.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "73", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "40500"} ,{"NAME_LABEL": "40521-Bldg \u2013 Capitalized Interest", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "73", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "40500"} ,{"NAME_LABEL": "40530-Bldg-Collabortive Proj Distribution", "DESCRIPTION": "Distribution of building expenses between OUS entities for collaborative projects.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "73", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "40500"} ,{"NAME_LABEL": "40700-Infrastructure", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "73", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "40299"} ,{"NAME_LABEL": "40701-Infrastructure", "DESCRIPTION": "Disbursements to construction contractors for the installation or construction of infrastructure assets. Infrastructure assets are long-lived capital assets that normally can be preserved for a significantly greater number of years than most capital assets and are normally stationary in nature. Examples include the following: Improvements that increase the value by less than $5,000 are coded as maintenance (see account codes 235xx - Maintenance and Repairs). Charges from the Physical Plant and other service activities for construction or improvements to infrastructure are also included. For purchase from proprietary funds see A8140 - Infrastructure.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "73", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "40700"} ,{"NAME_LABEL": "40705-Infr Leasehold Improvements", "DESCRIPTION": "Expenditures for improvements made to leased infrastructure, the improvements are attached to property not owned by the lessee. For further guidance see Fiscal Policy 05.281 Section .200 H /accountcodes_faceted?query=acco-05-281", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "73", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "40700"} ,{"NAME_LABEL": "40710-Infr-Legal Service", "DESCRIPTION": "Expenditures for legal services associated with the construction or improvement of infrastructure.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "73", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "40700"} ,{"NAME_LABEL": "40711-Infr-Advertising", "DESCRIPTION": "Expenditures for advertising services associated with the construction or improvement of infrastructure.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "73", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "40700"} ,{"NAME_LABEL": "40712-Infr-Appraisal Services", "DESCRIPTION": "Expenditures for appraisal services associated with the construction or improvement of infrastructure.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "73", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "40700"} ,{"NAME_LABEL": "40713-Infr-Enginrg & Arch Svc", "DESCRIPTION": "Expenditures for engineering and architecture services associated with the construction or improvement of infrastructure.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "73", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "40700"} ,{"NAME_LABEL": "40714-Infr-Project Management", "DESCRIPTION": "Expenditures for project management services associated with the construction or improvement of infrastructure.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "73", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "40700"} ,{"NAME_LABEL": "40715-Infr-Project Inspection", "DESCRIPTION": "Expenditures for project inspection services associated with the construction or improvement of infrastructure.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "73", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "40700"} ,{"NAME_LABEL": "40716-Infr-Constructn Permits & Fees", "DESCRIPTION": "Expenditures for permits, water and sewer hook-up fees, inspection fees and other fees associated with the construction or improvement of infrastructure.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "73", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "40700"} ,{"NAME_LABEL": "40717-Infr-Conditional Use/Planning Fees", "DESCRIPTION": "Expenditures for conditional land use fees, planning (approval) fees, sign fees and parking lot fees associated with the construction or improvement of infrastructure.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "73", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "40700"} ,{"NAME_LABEL": "40719-Infr-Miscellaneous Fees & Services", "DESCRIPTION": "Payments for fees and services associated with the construction or improvement of infrastructure where the expense cannot be classified according to the service performed.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "73", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "40700"} ,{"NAME_LABEL": "40720-Infra-BOLI Prevailing Wage Rate Fee", "DESCRIPTION": "This assessment is due to the Bureau of Labor Industries (BOLI) Prevailing Wage Rate Unit for every contract awarded to a contractor for a public work which is regulated under the Prevailing Wage Rate Unit. The fee is equal to one tenth of one percent (.001) of the contract price but must be no less than $100 and no more than $5,000 regardless of the contract price. For further information see OAR 839-025.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "73", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "40700"} ,{"NAME_LABEL": "40721-Infra-Capitalized Interest", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "73", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "40700"} ,{"NAME_LABEL": "40730-Infr-Collabortive Proj Distribution", "DESCRIPTION": "Distribution of Infrasctructure expenses between OUS entities for collaborative projects.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "73", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "40700"} ,{"NAME_LABEL": "40800-Intangible Assets", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "73", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "40000"} ,{"NAME_LABEL": "40811-Easements/Right of Ways", "DESCRIPTION": "Easements/Right of Ways", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "73", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "40800"} ,{"NAME_LABEL": "40812-Software (Over $100,000)", "DESCRIPTION": "Software over $100,000. Software name/title is required in invoice document text. For purchases from proprietary funds see A8221 Computer Software.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "73", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "40800"} ,{"NAME_LABEL": "40813-Water Rights", "DESCRIPTION": "Water Rights", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "73", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "40800"} ,{"NAME_LABEL": "40814-Timber Rights", "DESCRIPTION": "Timber Rights", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "73", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "40800"} ,{"NAME_LABEL": "40815-Patents & Copyrights", "DESCRIPTION": "Patents & Copyrights", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "73", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "40800"} ,{"NAME_LABEL": "40816-Trademarks", "DESCRIPTION": "Trademarks", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "73", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "40800"} ,{"NAME_LABEL": "40817-Other Intangible Assets", "DESCRIPTION": "Other Intangible Assets", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "73", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "40800"} ,{"NAME_LABEL": "41000-Capital Outlay (non-Capitalized)", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "73", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": ""} ,{"NAME_LABEL": "40111-Principal Finance Purchase Payment", "DESCRIPTION": "Expenses for equipment acquired on a lease-purchase arrangement. Such equipment is placed on inventory when delivered. See account code\u00a040101\u00a0- Equipment, for a definition of equipment and for a list of expenses in addition to the lease payments that can be capitalized. All lease-purchase acquisitions are considered to be equipment purchases and are included as part of the Expenses of any separate equipment appropriation.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "73", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "41000"} ,{"NAME_LABEL": "40113-Principal Installment Purch Payment", "DESCRIPTION": "Expenditures for the purchase of equipment through installments. Use this code to record down payment, shipping costs, installation charges and principal payment.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "73", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "41000"} ,{"NAME_LABEL": "40180-Non-State Equipment", "DESCRIPTION": "No definition available", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "73", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "41000"} ,{"NAME_LABEL": "40185-Non-OUS Equipment", "DESCRIPTION": "Expenditures for the purchase of equipment using funds from grant or agency accounts. The following apply to such property: ", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "73", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "41000"} ,{"NAME_LABEL": "42000-Capital Asset Losses", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "73", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": ""} ,{"NAME_LABEL": "42001-Loss on Disposal of Fixed Asset", "DESCRIPTION": "Charge generated by the Banner Fixed Assets system when a fixed asset is sold or disposed of and the proceeds are less than the net book value of the asset (adjusted cost less accumulated depreciation). The Banner Fixed Assets system only calculates gains/losses for assets capitalized to proprietary funds.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "73", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "42000"} ,{"NAME_LABEL": "50000-Student Aid", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "74", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": ""} ,{"NAME_LABEL": "51000-Scholarships", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "74", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "50000"} ,{"NAME_LABEL": "51101-Scholarships", "DESCRIPTION": "Expenditures from money received for scholarship use.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "74", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "51000"} ,{"NAME_LABEL": "52000-Fellowships", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "74", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "50000"} ,{"NAME_LABEL": "52101-Fellowships", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "74", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "52000"} ,{"NAME_LABEL": "52102-Graduate Fellowships", "DESCRIPTION": "Expenditures from funds that have been awarded as fellowships for any type of financial assistance to graduate students.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "74", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "52101"} ,{"NAME_LABEL": "52103-Post Doctoral Fellowships", "DESCRIPTION": "Expenditures from funds that have been awarded as fellowships for any type of financial assistance to post-doctoral students.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "74", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "52101"} ,{"NAME_LABEL": "52104-Miscellaneous Fellowships", "DESCRIPTION": "Expenditures for fellowships that cannot otherwise be classified.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "74", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "52101"} ,{"NAME_LABEL": "53000-Grants In Aid", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "74", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "50000"} ,{"NAME_LABEL": "53101-Grants-In-Aid", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "74", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "53000"} ,{"NAME_LABEL": "53102-Tuition Grants-In-Aid", "DESCRIPTION": "Expenditures from grant-in-aid funds for tuition and fee charges by the institution.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "74", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "53101"} ,{"NAME_LABEL": "53103-Books Grants-In-Aid", "DESCRIPTION": "Expenditures from grant-in-aid funds for required books.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "74", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "53101"} ,{"NAME_LABEL": "53104-Rm & Brd Gr-In-Aid On Campus", "DESCRIPTION": "Expenditures from grant-in-aid funds for room and board charges incurred by students for on campus housing.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "74", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "53101"} ,{"NAME_LABEL": "53105-Rm & Brd Gr-In-Aid Off Campus", "DESCRIPTION": "Expenditures from grant-in-aid funds for room and board charges incurred by students for off campus housing.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "74", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "53101"} ,{"NAME_LABEL": "53109-Miscell Grants-In-Aid", "DESCRIPTION": "Expenditures from grant-in-aid funds that cannot otherwise be classified. An example is a direct payment to a student for small personal items, a \"miscellaneous allowance.\"", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "74", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "53101"} ,{"NAME_LABEL": "54000-Waiver Of Fees", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "74", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "50000"} ,{"NAME_LABEL": "54001-Waiver Of Fees", "DESCRIPTION": "Expenditures that result from remission of tuition or other institutional fees (see the 019XX series of account codes). This code should not be used to classify exemption from the payment of certain charges granted because of faculty or staff status.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "74", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "54000"} ,{"NAME_LABEL": "55000-Participant Support", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "74", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "50000"} ,{"NAME_LABEL": "55101-Participant Support", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "74", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "55000"} ,{"NAME_LABEL": "55102-Stipends", "DESCRIPTION": "Expenditures in the form of subsistence allowances paid to student participants engaged in sponsored programs. This type of expenditure is usually made to someone covered by a grant or contract. The payment is not a salary or wage and is made primarily to defray general living expenses.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "74", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "55101"} ,{"NAME_LABEL": "55103-Dependency Allowance", "DESCRIPTION": "Payments from student participant support funds that are clearly designated as dependency allowances.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "74", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "55101"} ,{"NAME_LABEL": "55104-Tuition/Fee Pymt for Particpnt", "DESCRIPTION": "Expenditures for tuition or fee charges for the student's registration in an OUS institution or enrollment or participation in a course, program, seminar or conference.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "74", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "55101"} ,{"NAME_LABEL": "55105-Travel Payment for Particpnt", "DESCRIPTION": "Payments made on behalf of student participants for travel in connection with the objective of the fund grant. This code applies to transportation, meals, lodging and other travel expenses. Use this code even when travel is included as a part of the registration fee for a course or conference.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "74", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "55101"} ,{"NAME_LABEL": "55106-Book Allowance for Particpnt", "DESCRIPTION": "Payments made to a student participant, either as a book allowance or reimbursement of an expenditure.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "74", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "55101"} ,{"NAME_LABEL": "55107-Room & Board for Particpnt", "DESCRIPTION": "Expenditures for room and board covering charges incurred by student participants in sponsored programs. This code covers group support, for which individual identification may not be practical.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "74", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "55101"} ,{"NAME_LABEL": "55108-Group Activities", "DESCRIPTION": "Expenditures for cultural and recreational activities of student participants in sponsored programs. This code covers group support, for which individual identification may not be practical. It also covers the cost of food, lodging, travel, admission fees, service fees and equipment rental fees.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "74", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "55101"} ,{"NAME_LABEL": "55109-Medical & Dental Paymnt for Partic", "DESCRIPTION": "Expenditures for health care by licensed practitioners for student participant care, whether or not the patient is confined to a hospital or infirmary. This code covers expenditures for medication, laboratory fees and analyses.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "74", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "55101"} ,{"NAME_LABEL": "55110-Misc Participant Support", "DESCRIPTION": "Expenditures from student participant support funds that cannot otherwise be classified.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "74", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "55101"} ,{"NAME_LABEL": "59000-Other Student Aid", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "74", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "50000"} ,{"NAME_LABEL": "59101-Other Student Aid", "DESCRIPTION": "Expenditures made on behalf of students from sources that are not scholarships, fellowships, grants in aid, fee waivers or participant support funds and that represent a form of student aid that cannot otherwise be classified.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "74", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "59000"} ,{"NAME_LABEL": "60000-Merchandise for Resale or Redistrib", "DESCRIPTION": "Merchandise for Resale or Redistrib\n", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "75", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": ""} ,{"NAME_LABEL": "61000-Resale Items - General Commodities", "DESCRIPTION": "General Commodities purchased for resale\n", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "75", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "60000"} ,{"NAME_LABEL": "61002-Resale Items - Misc Merchandise", "DESCRIPTION": "Misc Merchandise purchased for resale\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "75", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "61000"} ,{"NAME_LABEL": "61010-Resale Items - E-Book Textbooks", "DESCRIPTION": "E-Book Textbooks purchased for resale\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "75", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "61000"} ,{"NAME_LABEL": "61011-Resale Items - New Textbooks", "DESCRIPTION": "New Textbooks purchased for resale\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "75", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "61000"} ,{"NAME_LABEL": "61012-Resale Items - Used Textbooks", "DESCRIPTION": "Used Textbooks purchased for resale\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "75", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "61000"} ,{"NAME_LABEL": "61013-Resale Items - Genl Bk/Publications", "DESCRIPTION": "Genl Bk/Publications purchased for resale\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "75", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "61000"} ,{"NAME_LABEL": "61020-Resale Items - Art Supplies", "DESCRIPTION": "Art Supplies purchased for resale\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "75", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "61000"} ,{"NAME_LABEL": "61021-Resale Items - Supplies", "DESCRIPTION": "Supplies purchased for resale\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "75", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "61000"} ,{"NAME_LABEL": "61023-Resale Items - Dental Supplies", "DESCRIPTION": "Dental Supplies purchased for resale\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "75", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "61000"} ,{"NAME_LABEL": "61024-Resale Items - Student Issue", "DESCRIPTION": "Student Issue purchased for resale\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "75", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "61000"} ,{"NAME_LABEL": "61025-Resale Items - Tools", "DESCRIPTION": "Tools purchased for resale\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "75", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "61000"} ,{"NAME_LABEL": "61030-Resale Items - Soft Goods", "DESCRIPTION": "Soft Goods purchased for resale\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "75", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "61000"} ,{"NAME_LABEL": "61032-Resale Items - Hlth/Pers Care Items", "DESCRIPTION": "Health/Personal Care Items purchased for resale\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "75", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "61000"} ,{"NAME_LABEL": "61033-Resale Items - Wearing Apparel", "DESCRIPTION": "Wearing Apparel purchased for resale\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "75", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "61000"} ,{"NAME_LABEL": "61034-Resale Items - Gifts & Novelties", "DESCRIPTION": "Gifts & Novelties purchased for resale\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "75", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "61000"} ,{"NAME_LABEL": "61035-Resale Items - CD's Prerecorded", "DESCRIPTION": "CD's Prerecorded purchased for resale\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "75", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "61000"} ,{"NAME_LABEL": "61040-Resale Items - Videotape", "DESCRIPTION": "Videotape purchased for resale\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "75", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "61000"} ,{"NAME_LABEL": "61050-Resale Items - Computer Hardware", "DESCRIPTION": "Computer Hardware purchased for resale\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "75", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "61000"} ,{"NAME_LABEL": "61051-Resale Items - Computer Software", "DESCRIPTION": "Computer Software purchased for resale\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "75", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "61000"} ,{"NAME_LABEL": "61052-Resale Items - Computer Accessories", "DESCRIPTION": "Computer Accessories purchased for resale\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "75", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "61000"} ,{"NAME_LABEL": "61053-Resale Items - Calculators", "DESCRIPTION": "Calculators purchased for resale\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "75", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "61000"} ,{"NAME_LABEL": "61054-Resale Items - Electronics", "DESCRIPTION": "Electronics purchased for resale\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "75", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "61000"} ,{"NAME_LABEL": "61058-Resale Items - Photo/Optical Goods", "DESCRIPTION": "Photo/Optical Goods purchased for resale\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "75", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "61000"} ,{"NAME_LABEL": "61060-Resale Items - Rental Merchandise", "DESCRIPTION": "Rental Merchandise purchased for resale\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "75", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "61000"} ,{"NAME_LABEL": "61070-Resale Items - Ceramics Supplies", "DESCRIPTION": "Ceramics Supplies purchased for resale\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "75", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "61000"} ,{"NAME_LABEL": "61071-Resale Items - Jewelry Supplies", "DESCRIPTION": "Jewelry Supplies purchased for resale\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "75", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "61000"} ,{"NAME_LABEL": "61072-Resale Items - Woodwrkng Supplies", "DESCRIPTION": "Woodworking Supplies purchased for resale", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "75", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "61000"} ,{"NAME_LABEL": "61082-Resale Items - Postage", "DESCRIPTION": "Postage purchased for resale\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "75", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "61000"} ,{"NAME_LABEL": "62000-Resale Items - Food Stuffs", "DESCRIPTION": "Food Stuffs purchased for resale", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "75", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "60000"} ,{"NAME_LABEL": "62001-Resale Items - Produce", "DESCRIPTION": "Produce purchased for resale\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "75", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "62000"} ,{"NAME_LABEL": "62002-Resale Items - Frozen Produce", "DESCRIPTION": "Frozen Produce purchased for resale", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "75", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "62000"} ,{"NAME_LABEL": "62003-Resale Items - Meats", "DESCRIPTION": "Meats purchased for resale\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "75", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "62000"} ,{"NAME_LABEL": "62004-Resale Items - Bakery Goods", "DESCRIPTION": "Bakery Goods purchased for resale\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "75", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "62000"} ,{"NAME_LABEL": "62005-Resale Items - Cheese & Eggs", "DESCRIPTION": "Cheese & Eggs purchased for resale\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "75", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "62000"} ,{"NAME_LABEL": "62006-Resale Items - Other Frozen Goods", "DESCRIPTION": "Other Frozen Goods purchased for resale\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "75", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "62000"} ,{"NAME_LABEL": "62007-Resale Items - Grocery", "DESCRIPTION": "Grocery purchased for resale\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "75", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "62000"} ,{"NAME_LABEL": "62008-Resale Items - Milk & Ice Cream", "DESCRIPTION": "Milk & Ice Cream purchased for resale\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "75", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "62000"} ,{"NAME_LABEL": "62009-Resale Items - Snack & Candy", "DESCRIPTION": "Snack & Candy purchased for resale\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "75", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "62000"} ,{"NAME_LABEL": "62010-Resale Items - Beverage", "DESCRIPTION": "Beverage purchased for resale\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "75", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "62000"} ,{"NAME_LABEL": "62011-Resale Items - Alcoholic Beverage", "DESCRIPTION": "Alcoholic Beverage purchased for resale\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "75", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "62000"} ,{"NAME_LABEL": "63000-Resale Items - Agricultural", "DESCRIPTION": "Agricultural purchased for resale\n", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "75", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "60000"} ,{"NAME_LABEL": "63001-Resale Items - Vet Biologicals", "DESCRIPTION": "Vet Biologicals purchased for resale\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "75", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "63000"} ,{"NAME_LABEL": "63004-Resale Items - Animals", "DESCRIPTION": "Animals purchased for resale\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "75", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "63000"} ,{"NAME_LABEL": "63005-Resale Items - Animal Feed", "DESCRIPTION": "Animal Feed purchased for resale\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "75", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "63000"} ,{"NAME_LABEL": "63500-Resale Items-Facil Maint & Repairs", "DESCRIPTION": "Resale Items-Facil Maint & Repairs", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "75", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "60000"} ,{"NAME_LABEL": "63555-Resale Items-Facilities-Maint&Repr", "DESCRIPTION": "Cost of facilities building, grounds, and custodial maintenance and repair resale items of Campus Planning and Facilities Management's (CPFM) facilities service centers. To be used by CPFM only.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "75", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "63500"} ,{"NAME_LABEL": "64000-Resale Items - General Services", "DESCRIPTION": "General Services purchased for resale\n", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "75", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "60000"} ,{"NAME_LABEL": "64002-Resale Items - Misc Services", "DESCRIPTION": "Misc Services purchased for resale\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "75", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "64000"} ,{"NAME_LABEL": "64003-Resale Services - Network & Telecom", "DESCRIPTION": "Network and telecommunications services whose cost will be redistributed to campus departments.\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "75", "FIELD_COA_ACCT_TAX_REP_STATUS": "NC", "PARENT_NAME": "64000"} ,{"NAME_LABEL": "65000-Resale Items - Other", "DESCRIPTION": "Other items purchased for resale\n", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "75", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "60000"} ,{"NAME_LABEL": "65198-Resale Items - Network & Telecom", "DESCRIPTION": "Network and telecommunications items whose cost will be redistributed to campus departments.\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "75", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "65000"} ,{"NAME_LABEL": "65199-Resale Items - Misc Items", "DESCRIPTION": "Misc Items purchased for resale\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "75", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "65000"} ,{"NAME_LABEL": "66000-Utilities Cost for Redistribution", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "75", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "60000"} ,{"NAME_LABEL": "66001-Electricity Cost for Redistribution", "DESCRIPTION": "Electricity costs incurred by central facilities that are to be redistributed to campus departments.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "75", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "66000"} ,{"NAME_LABEL": "66002-Pressurized Gas Cost for Redistrib", "DESCRIPTION": "Pressureized gases costs incurred by central facilities that are to be redistributed to campus departments.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "75", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "66000"} ,{"NAME_LABEL": "66003-Natural Gas Cost for Redistribution", "DESCRIPTION": "Natural gas costs incurred by central facilities that are to be redistributed to campus departments.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "75", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "66000"} ,{"NAME_LABEL": "66004-Steam Cost for Redistribution", "DESCRIPTION": "Steam costs incurred by central facilities that are to be redistributed to campus departments.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "75", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "66000"} ,{"NAME_LABEL": "66006-Fuel Oil Cost for Redistribution", "DESCRIPTION": "Fuel oil costs incurred by central facilities that are to be redistributed to campus departments.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "75", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "66000"} ,{"NAME_LABEL": "66009-Misc Util Cost for Redistribution", "DESCRIPTION": "Miscellaneous utility costs incurred by central facilities that are to be redistributed to campus departments.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "75", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "66000"} ,{"NAME_LABEL": "66010-Water Cost for Redistribution", "DESCRIPTION": "Water costs incurred by central facilities that are to be redistributed to campus departments.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "75", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "66000"} ,{"NAME_LABEL": "66012-Sewage Cost for Redistribution", "DESCRIPTION": "Sewage costs incurred by central facilities that are to be redistributed to campus departments.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "75", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "66000"} ,{"NAME_LABEL": "66013-Storm Water Cost for Redistribution", "DESCRIPTION": "Storm water costs incurred by central facilities that are to be redistributed to campus departments.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "75", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "66000"} ,{"NAME_LABEL": "70000-Indirect Charges", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "76", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": ""} ,{"NAME_LABEL": "70001-Financial Administrative Costs", "DESCRIPTION": "Charges to financial aid Restricted Funds for the administrative cost allowance. The rate for this is generally determined by the financial aid regulations.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "76", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "70000"} ,{"NAME_LABEL": "70002-Internal Admin Costs", "DESCRIPTION": "Charges to Auxiliaries, Service Center and Designated Operating funds for the institutional administrative cost allowance.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "76", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "70000"} ,{"NAME_LABEL": "70003-Desig Ops Fnds Adm Costs", "DESCRIPTION": "Charges to designated operating and continuing education funds for the administrative cost allowance.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "76", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "70000"} ,{"NAME_LABEL": "70004-Misc Departmental Admin Costs", "DESCRIPTION": "Charges to Auxiliaries, Service Center and Designated Operating funds for miscellaneous departmental administrative costs.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "76", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "70000"} ,{"NAME_LABEL": "70005-F & A Cost (formerly Indirect)", "DESCRIPTION": "Charges for indirect costs related to costs covered by A21 - Cost Principles for Educational Institutions. This code is used only when recording expense transactions and usually applies to grant, contract or other sponsored program funds.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "76", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "70000"} ,{"NAME_LABEL": "79000-Internal Sales Reimbursement", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "77", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": ""} ,{"NAME_LABEL": "79100-Publictn/Graphics Internal Reimburs", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "77", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "79000"} ,{"NAME_LABEL": "79103-Press Reimbursement", "DESCRIPTION": "Press Reimbursement", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "77", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "79100"} ,{"NAME_LABEL": "79106-Photography & Artist Reimbursement", "DESCRIPTION": "Photographer and Artist Service Reimbursement", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "77", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "79100"} ,{"NAME_LABEL": "79107-Duplicating & Copying Reimbursement", "DESCRIPTION": "Duplicating and Copying Reimbursement", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "77", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "79100"} ,{"NAME_LABEL": "79108-Printing & Publishing Reimbursement", "DESCRIPTION": "Printing and Publishing Reimbursement", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "77", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "79100"} ,{"NAME_LABEL": "79110-Copy Service Reimbursement", "DESCRIPTION": "Copy Service Reimbursement", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "77", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "79100"} ,{"NAME_LABEL": "79111-Paper Sales Reimbursement", "DESCRIPTION": "Paper Sales Reimbursement", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "77", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "79100"} ,{"NAME_LABEL": "79120-Mailing Services Reimbursement", "DESCRIPTION": "Mailing Services Reimbursement", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "77", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "79100"} ,{"NAME_LABEL": "79121-Mailing Supplies Reimbursement", "DESCRIPTION": "Mailing Supplies Reimbursement", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "77", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "79100"} ,{"NAME_LABEL": "79122-Advertising Reimbursement", "DESCRIPTION": "Advertising Reimbursement", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "77", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "79100"} ,{"NAME_LABEL": "79200-Computer Svc Internal Reimbursement", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "77", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "79000"} ,{"NAME_LABEL": "79201-Machine Processing Reimbursement", "DESCRIPTION": "Machine Processing Reimbursement", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "77", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "79200"} ,{"NAME_LABEL": "79202-Disk & Tape Storage Reimbursement", "DESCRIPTION": "Disk and Tape Storage Reimbursement", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "77", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "79200"} ,{"NAME_LABEL": "79203-Programming Reimbursement", "DESCRIPTION": "Programming Reimbursement", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "77", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "79200"} ,{"NAME_LABEL": "79204-Data Entry Reimbursement", "DESCRIPTION": "Data Entry Reimbursement", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "77", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "79200"} ,{"NAME_LABEL": "79205-Computer Service Material/Sipp Reim", "DESCRIPTION": "Computer Service Material and Supplies Reimbursement", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "77", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "79200"} ,{"NAME_LABEL": "79206-Computer Center Other Reimbursement", "DESCRIPTION": "Computer Center Reimbursement - Other", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "77", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "79200"} ,{"NAME_LABEL": "79209-Comptr Ctr Services Reimbursement", "DESCRIPTION": "Computer Center Services Reimbursement", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "77", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "79200"} ,{"NAME_LABEL": "79300-General/Misc Internal Reimbursement", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "77", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "79000"} ,{"NAME_LABEL": "79301-Instructional Sales Reimbursement", "DESCRIPTION": "Instructional Sales Reimbursement", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "77", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "79300"} ,{"NAME_LABEL": "79302-Noninstructional Sales Reimbursemnt", "DESCRIPTION": "Credits for services rendered within or between any fund groups not accounted for by another account code. Reimbursements from other state agencies for a shared expense that OUS has originally incurred. Used with General Budgeted Operations Funds only as a reduction of expense.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "77", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "79300"} ,{"NAME_LABEL": "79313-Rentals Reimbursemnt", "DESCRIPTION": "Rentals Reimbursement", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "77", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "79300"} ,{"NAME_LABEL": "79314-Facilities Maint/Repair Sales Reimb", "DESCRIPTION": "Internal reimbursements for facilities maintenance and repairs costs & services.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "77", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "79300"} ,{"NAME_LABEL": "79316-Risk Mgmt Insurance Recover Reimb", "DESCRIPTION": "Risk Management insurance recovery reimbursements from the OUS self insurance pool for recovery of losses from claims made for general liability, property, etc.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "77", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "79300"} ,{"NAME_LABEL": "79320-Telecomm Service Reimbursemnt", "DESCRIPTION": "Telecommunications Service Reimbursement", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "77", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "79300"} ,{"NAME_LABEL": "79325-Food Service/Catering Reimbursement", "DESCRIPTION": "Food Service/Catering Reimbursement", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "77", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "79300"} ,{"NAME_LABEL": "79331-Animal Sales Reimbursemnt", "DESCRIPTION": "Animal Sales Reimbursement", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "77", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "79300"} ,{"NAME_LABEL": "79332-Animal Board Reimbursemnt", "DESCRIPTION": "Animal Board Reimbursement", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "77", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "79300"} ,{"NAME_LABEL": "79333-Feed & Bedding Sales Reimbursemnt", "DESCRIPTION": "Feed and Bedding Sales Reimbursement", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "77", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "79300"} ,{"NAME_LABEL": "79334-Vet Surgery & Surgical Equip Reimb", "DESCRIPTION": "Veterinary Surgery and Surgical Equipment Reimbursement", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "77", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "79300"} ,{"NAME_LABEL": "79341-Mechanical Parts & Suppl Reimb", "DESCRIPTION": "Mechanical Parts & Supplies Reimbursements", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "77", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "79300"} ,{"NAME_LABEL": "79342-Special Material Sales Reimbursemnt", "DESCRIPTION": "Special Material Sales Reimbursement", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "77", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "79300"} ,{"NAME_LABEL": "79343-Technical Services Reimbursement", "DESCRIPTION": "Technical Services Reimbursement", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "77", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "79300"} ,{"NAME_LABEL": "79350-Resale of Equipment Reimbursement", "DESCRIPTION": "To record internal sales reimbursement from sale of equipment, purchased or manufactured by a unit of the institution.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "77", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "79300"} ,{"NAME_LABEL": "79360-Health Care Services Reimbursement", "DESCRIPTION": "Health Care Services Reimbursement", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "77", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "79300"} ,{"NAME_LABEL": "79361-Pharmacy Reimbursement", "DESCRIPTION": "Pharmacy Reimbursement", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "77", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "79300"} ,{"NAME_LABEL": "79381-Conference Reimbursement", "DESCRIPTION": "Conference Reimbursement", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "77", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "79300"} ,{"NAME_LABEL": "79382-Trip and Tour Reimbursement", "DESCRIPTION": "Trip and Tour Reimbursement", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "77", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "79300"} ,{"NAME_LABEL": "79383-Transportation Reimbursement", "DESCRIPTION": "Transportation Reimbursement", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "77", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "79300"} ,{"NAME_LABEL": "79384-Parking Permits Reimbursement", "DESCRIPTION": "Parking Permits Reimbursement", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "77", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "79300"} ,{"NAME_LABEL": "79385-Vehicle & Equip Use Reimbursement", "DESCRIPTION": "Vehicle and Equipment Use Reimbursement", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "77", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "79300"} ,{"NAME_LABEL": "79387-Vehicle Servicing Reimbursement", "DESCRIPTION": "Vehicle Servicing Reimbursement", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "77", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "79300"} ,{"NAME_LABEL": "79388-Vehicle Fuel Sales Reimbursement", "DESCRIPTION": "Vehicle Fuel Sales Reimbursement", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "77", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "79300"} ,{"NAME_LABEL": "79390-Admin Services Reimbursement", "DESCRIPTION": "Administrative Services Reimbursement", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "77", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "79300"} ,{"NAME_LABEL": "79391-Miscellaneous Sales Reimbursement", "DESCRIPTION": "Miscellaneous Sales Reimbursement", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "77", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "79300"} ,{"NAME_LABEL": "79392-Miscellaneous Service Reimbursement", "DESCRIPTION": "Miscellaneous Services Reimbursement", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "77", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "79300"} ,{"NAME_LABEL": "79393-Specialized Svc Ctr- O & M Reimb", "DESCRIPTION": "Operation and maintenance income from fully costed specialized service center. See also 28203 - Operation and Maintenance of Physical Plant Overhead Charge.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "77", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "79300"} ,{"NAME_LABEL": "79394-Specialized Svc Ctr- G & A Reimb", "DESCRIPTION": "General and administrative income from fully costed specialized service center. See also 28204 - General Administration Overhead Charge.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "77", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "79300"} ,{"NAME_LABEL": "79395-Specialized Svc Ctr- Bldg Use Reimb", "DESCRIPTION": "Building use income from fully costed specialized service center. See also 28202 - Building Use Overhead Charge.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "77", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "79300"} ,{"NAME_LABEL": "79396-Innovation Partnership Reimbursemnt", "DESCRIPTION": "Innovation Partnership Services program income derived from fees charged for membership in industry-university cooperatives originally recorded as grant/contract income in restricted funds.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "77", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "79300"} ,{"NAME_LABEL": "79398-Departmental Allocatns to Svc Depts", "DESCRIPTION": "Amounts credited to a service department to subsidize a service that is not self-supporting (see account code 24902 - Service Department Support Charge).", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "77", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "79300"} ,{"NAME_LABEL": "80500-Depreciation Expense", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "78", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": ""} ,{"NAME_LABEL": "80501-Dep Exp-Personal Property", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "78", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "80500"} ,{"NAME_LABEL": "80510-Dep Exp-Equipment", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "78", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "80501"} ,{"NAME_LABEL": "80511-Dep Exp-Equipment", "DESCRIPTION": "(See associated asset account A8011 and accumulated depreciation account A8511.)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "78", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "80510"} ,{"NAME_LABEL": "80512-Dep Exp-Vehicles", "DESCRIPTION": "(See associated asset account A8012 and accumulated depreciation account A8512.)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "78", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "80510"} ,{"NAME_LABEL": "80515-Dep Exp-Vessels", "DESCRIPTION": "(See associated asset account A8015 and accumulated depreciation account A8515.)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "78", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "80510"} ,{"NAME_LABEL": "80516-Dep Exp-IT Hardware/Equipment", "DESCRIPTION": "See associated asset account\u00a0A8016\u00a0and accumulated depreciation account\u00a0A8516.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "78", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "80510"} ,{"NAME_LABEL": "80540-Dep Exp-Library", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "78", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "80501"} ,{"NAME_LABEL": "80542-Dep Exp-Library Books (General)", "DESCRIPTION": "(See associated asset account A8042 and accumulated depreciation account A8542.)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "78", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "80540"} ,{"NAME_LABEL": "80600-Dep Exp-Real Property", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "78", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "80500"} ,{"NAME_LABEL": "80610-Dep Exp-Buildings", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "78", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "80600"} ,{"NAME_LABEL": "80611-Dep Exp-Buildings", "DESCRIPTION": "(See associated asset account A8111 and accumulated depreciation account A8611.)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "78", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "80610"} ,{"NAME_LABEL": "80620-Dep Exp-Land Improvements", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "78", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "80600"} ,{"NAME_LABEL": "80624-Dep Exp-Land Improvements", "DESCRIPTION": "(See associated asset account A8124 and accumulated depreciation account A8624.)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "78", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "80620"} ,{"NAME_LABEL": "80630-Dep Exp-IOTBs", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "78", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "80600"} ,{"NAME_LABEL": "80631-Dep Exp-IOTBs", "DESCRIPTION": "(See associated asset account A8131 and accumulated depreciation account A8631.)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "78", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "80630"} ,{"NAME_LABEL": "80640-Dep Exp-Infrastructure", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "78", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "80600"} ,{"NAME_LABEL": "80641-Dep Exp-Infrastructure", "DESCRIPTION": "(See associated asset account A8141 and accumulated depreciation account A8641.)", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "78", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "80640"} ,{"NAME_LABEL": "80700-Amortization Expense", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "78", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": ""} ,{"NAME_LABEL": "80710-Amort Exp-Easements/Right of Ways", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "78", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "80700"} ,{"NAME_LABEL": "80711-Amort Exp-Easements/Right of Ways", "DESCRIPTION": "Amort Exp-Easements/Right of Ways", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "78", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "80710"} ,{"NAME_LABEL": "80720-Amort Exp-Computer Software", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "78", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "80700"} ,{"NAME_LABEL": "80721-Amort Exp-Computer Software", "DESCRIPTION": "Amort Exp-Computer Software", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "78", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "80720"} ,{"NAME_LABEL": "80730-Amort Exp-Water Rights", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "78", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "80700"} ,{"NAME_LABEL": "80731-Amort Exp-Water Rights", "DESCRIPTION": "Amort Exp-Water Rights", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "78", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "80730"} ,{"NAME_LABEL": "80740-Amort Exp-Timber Rights", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "78", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "80700"} ,{"NAME_LABEL": "80741-Amort Exp-Timber Rights", "DESCRIPTION": "Amort Exp-Timber Rights", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "78", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "80740"} ,{"NAME_LABEL": "80750-Amort Exp-Patents & Copyrights", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "78", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "80700"} ,{"NAME_LABEL": "80751-Amort Exp-Patents & Copyrights", "DESCRIPTION": "Amort Exp-Patents & Copyrights", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "78", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "80750"} ,{"NAME_LABEL": "80760-Amort Exp-Trademarks", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "78", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "80700"} ,{"NAME_LABEL": "80761-Amort Exp-Trademarks", "DESCRIPTION": "Amort Exp-Trademarks", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "78", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "80760"} ,{"NAME_LABEL": "80770-Amort Exp-Other Intangible Assets", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "78", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "80700"} ,{"NAME_LABEL": "80771-Amort Exp-Other Intangible Assets", "DESCRIPTION": "Amort Exp-Other Intangible Assets", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "78", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "80770"} ,{"NAME_LABEL": "80800-Amortization Expense Right-To-Use", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "78", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": ""} ,{"NAME_LABEL": "80810-Amort Exp-Lease Asset Equipment", "DESCRIPTION": "Amortization expense for lease asset equipment, account A8810.\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "78", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "80800"} ,{"NAME_LABEL": "80820-Amort Exp-Lease Asset IT Equipment", "DESCRIPTION": "Amortization expense for lease asset IT equipment, account A8820.\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "78", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "80800"} ,{"NAME_LABEL": "80850-Amort Exp-Lease Asset Building", "DESCRIPTION": "Amortization expense for lease asset building, account A8850.\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "78", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "80800"} ,{"NAME_LABEL": "80860-Amort Exp-Lease Asset Land", "DESCRIPTION": "Amortization expense for lease asset land, account A8860.\n", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "78", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "80800"} ,{"NAME_LABEL": "80870-Amort Exp-Subscr Asset-Software", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "78", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "80800"} ,{"NAME_LABEL": "88000-Student Loan Related Expense", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "79", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": ""} ,{"NAME_LABEL": "88001-Loan Payments to Students", "DESCRIPTION": "Principal loaned to students.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "79", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "88000"} ,{"NAME_LABEL": "88002-Bad Debt Write Off", "DESCRIPTION": "This code covers the following:
  • Uncollectible student loan receivables that are approved for write-off
  • The periodic charge to create a reserve for bad debts.
", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "79", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "88000"} ,{"NAME_LABEL": "88003-Late Charges", "DESCRIPTION": "Late charges that are due and payable.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "79", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "88000"} ,{"NAME_LABEL": "88004-Service Charge", "DESCRIPTION": "Service charges that are due and payable.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "79", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "88000"} ,{"NAME_LABEL": "88010-Litigation Expenses", "DESCRIPTION": "Expenses from the collection of student loans under litigation.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "79", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "88000"} ,{"NAME_LABEL": "88011-Administrative Expenses", "DESCRIPTION": "Expenditures for costs of administering the student loan fund.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "79", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "88000"} ,{"NAME_LABEL": "88012-Other Collection Costs", "DESCRIPTION": "Other non-litigation expenses resulting from the collection of student loans.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "79", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "88000"} ,{"NAME_LABEL": "88013-Collection Agency Costs", "DESCRIPTION": "Expenditures for costs incurred while collecting past due receivables. This code includes fees paid to an outside agency for the collection of outstanding receivables. Use only for Loan Funds.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "79", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "88000"} ,{"NAME_LABEL": "88014-Credit Bureau Fees", "DESCRIPTION": "Fees associated with obtaining credit reports on loan applicants. Use only for Loan Funds.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "79", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "88000"} ,{"NAME_LABEL": "88015-Institution Collection Cost", "DESCRIPTION": "Collection costs incurred by an institution not covered by other account codes.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "79", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "88000"} ,{"NAME_LABEL": "88020-Default Principal Assigned Fed Govt", "DESCRIPTION": "Principal amount of defaulted NDS/Perkins Loans assigned to the federal government.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "79", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "88000"} ,{"NAME_LABEL": "88021-Default Interest Assigned Fed Govt", "DESCRIPTION": "Uncollected interest on defaulted NDS/Perkins Loans assigned to the federal government.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "79", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "88000"} ,{"NAME_LABEL": "88050-Perkins Program Liquidation", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "79", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "88000"} ,{"NAME_LABEL": "88100-Prin Cancelled 15% Volunt Svc /72", "DESCRIPTION": "Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "79", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "88000"} ,{"NAME_LABEL": "88101-Princ Cancelled 20% Volunt Svc /72", "DESCRIPTION": "Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "79", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "88000"} ,{"NAME_LABEL": "88102-Princ Cancelled 20% Teachg Svc>7/72", "DESCRIPTION": "Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation. This code applies to loans issued on or after July 1, 1972.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "79", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "88000"} ,{"NAME_LABEL": "88103-Princ Cancelled 30% Teachg Svc>7/72", "DESCRIPTION": "Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation. This code applies to loans issued on or after July 1, 1972.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "79", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "88000"} ,{"NAME_LABEL": "88104-Princ Cancelled 15% Teachg Svc>7/72", "DESCRIPTION": "Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation. This code applies to loans issued on or after July 1, 1972.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "79", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "88000"} ,{"NAME_LABEL": "88105-Prin Cancelled 10% Teachg Svc", "DESCRIPTION": "Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation. This code applies to loans issued on or after July 1, 1972.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "79", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "88000"} ,{"NAME_LABEL": "88110-Prin Cancel 15% Law Enf/Corr", "DESCRIPTION": "Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "79", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "88000"} ,{"NAME_LABEL": "88111-Prin Cancel 20% Law Enf/Corr", "DESCRIPTION": "Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "79", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "88000"} ,{"NAME_LABEL": "88112-Prin Cancel 30% Law Enf/Corr", "DESCRIPTION": "Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "79", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "88000"} ,{"NAME_LABEL": "88115-Prin Cancel 15% High Rsk Cldrn Svc", "DESCRIPTION": "Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "79", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "88000"} ,{"NAME_LABEL": "88116-Prin Cancel 20% High Rsk Cldrn Svc", "DESCRIPTION": "Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "79", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "88000"} ,{"NAME_LABEL": "88117-Prin Cancel 30% High Rsk Cldrn Svc", "DESCRIPTION": "Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "79", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "88000"} ,{"NAME_LABEL": "88120-Prin Cancel - 15% Teach Spec Subj", "DESCRIPTION": "Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "79", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "88000"} ,{"NAME_LABEL": "88121-Prin Cancel - 20% Teach Spec Subj", "DESCRIPTION": "Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "79", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "88000"} ,{"NAME_LABEL": "88122-Prin Cancel - 30% Teach Spec Subj", "DESCRIPTION": "Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "79", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "88000"} ,{"NAME_LABEL": "88130-Loan Prin Cancelled Death", "DESCRIPTION": "Cancellation of principal on student loan due to death.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "79", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "88000"} ,{"NAME_LABEL": "88131-Loan Prin Cancelled Disability", "DESCRIPTION": "Cancellation of principal on student loan due to disability.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "79", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "88000"} ,{"NAME_LABEL": "88132-Loan Prin Cancelled Bankruptcy", "DESCRIPTION": "Cancellation of principal on student loan due to bankruptcy.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "79", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "88000"} ,{"NAME_LABEL": "88133-Loan Prin Cancel-Military <@6/30/72", "DESCRIPTION": "Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation. This code applies to loans issued on or before June 30, 1972.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "79", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "88000"} ,{"NAME_LABEL": "88134-Loan Prin Cancelled Other", "DESCRIPTION": "Cancellation of principal on student loan not otherwise classified.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "79", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "88000"} ,{"NAME_LABEL": "88135-Loan Prin Cancel-Military >7/1/72", "DESCRIPTION": "Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation. This code applies to loans issued on or after July 1, 1972.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "79", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "88000"} ,{"NAME_LABEL": "88140-Prin Cancel - 15% Nurse/MedTec", "DESCRIPTION": "Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "79", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "88000"} ,{"NAME_LABEL": "88141-Prin Cancel - 20% Nurse/MedTec", "DESCRIPTION": "Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "79", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "88000"} ,{"NAME_LABEL": "88142-Prin Cancel - 30% Nurse/MedTec", "DESCRIPTION": "Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "79", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "88000"} ,{"NAME_LABEL": "88200-Interest Cancelled 15% Volun Svc/72", "DESCRIPTION": "Cancellation of interest on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "79", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "88000"} ,{"NAME_LABEL": "88201-Interest Cancelled 20% Volun Svc/72", "DESCRIPTION": "Cancellation of interest on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "79", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "88000"} ,{"NAME_LABEL": "88202-Inter Cancelled 20% Teach Svc >/72", "DESCRIPTION": "Cancellation of interest on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation. This code applies to loans issued on or after July 1, 1972.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "79", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "88000"} ,{"NAME_LABEL": "88203-Inter Cancelled 30% Teach Svc >/72", "DESCRIPTION": "Cancellation of interest on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation. This code applies to loans issued on or after July 1, 1972.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "79", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "88000"} ,{"NAME_LABEL": "88204-Inter Cancelled 15% Teach Svc >/72", "DESCRIPTION": "Cancellation of interest on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation. This code applies to loans issued on or after July 1, 1972.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "79", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "88000"} ,{"NAME_LABEL": "88205-Interest Cancelled 10% Teachg Svc", "DESCRIPTION": "Cancellation of interest on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation. This code applies to loans issued on or after July 1, 1972.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "79", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "88000"} ,{"NAME_LABEL": "88210-Inter Cancel 15% Law Enf/Corr", "DESCRIPTION": "Cancellation of interest on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "79", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "88000"} ,{"NAME_LABEL": "88211-Inter Cancel 20% Law Enf/Corr", "DESCRIPTION": "Cancellation of interest on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "79", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "88000"} ,{"NAME_LABEL": "88212-Inter Cancel 30% Law Enf/Corr", "DESCRIPTION": "Cancellation of interest on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "79", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "88000"} ,{"NAME_LABEL": "88215-Inter Cancel 15% High Rsk Cldrn Svc", "DESCRIPTION": "Cancellation of interest on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "79", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "88000"} ,{"NAME_LABEL": "88216-Inter Cancel 20% High Rsk Cldrn Svc", "DESCRIPTION": "Cancellation of interest on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "79", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "88000"} ,{"NAME_LABEL": "88217-Inter Cancel 30% High Rsk Cldrn Svc", "DESCRIPTION": "Cancellation of interest on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "79", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "88000"} ,{"NAME_LABEL": "88220-Inter Cancel 15% Teach Spec Subj", "DESCRIPTION": "Cancellation of interest on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "79", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "88000"} ,{"NAME_LABEL": "88221-Inter Cancel 20% Teach Spec Subj", "DESCRIPTION": "Cancellation of interest on student loan for being employed in specific occupational areas; qualifying for various rates of loan cancellation.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "79", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "88000"} ,{"NAME_LABEL": "88222-Inter Cancel 30% Teach Spec Subj", "DESCRIPTION": "Cancellation of interest on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "79", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "88000"} ,{"NAME_LABEL": "88230-Interest Cancelled Death", "DESCRIPTION": "Cancellation of interest on student loan due to death.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "79", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "88000"} ,{"NAME_LABEL": "88231-Interest Cancelled Disability", "DESCRIPTION": "Cancellation of interest on student loan due to disability.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "79", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "88000"} ,{"NAME_LABEL": "88232-Interest Cancelled Bankruptcy", "DESCRIPTION": "Cancellation of interest on student loan due to bankruptcy.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "79", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "88000"} ,{"NAME_LABEL": "88233-Interest Cancel Military @6/30/72", "DESCRIPTION": "Cancellation of interest on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation. This code applies to loans issued on or before June 30, 1972.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "79", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "88000"} ,{"NAME_LABEL": "88234-Interest Cancelled Other", "DESCRIPTION": "Cancellation of interest on student loan not otherwise classified.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "79", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "88000"} ,{"NAME_LABEL": "88235-Interest Cancelled Military >7/1/72", "DESCRIPTION": "Cancellation of interest on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation. This code applies to loans issued on or after July 1, 1972.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "79", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "88000"} ,{"NAME_LABEL": "88240-Inter Cancel - 15% Nurse/MedTed", "DESCRIPTION": "Cancellation of interest on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "79", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "88000"} ,{"NAME_LABEL": "88241-Inter Cancel - 20% Nurse/MedTed", "DESCRIPTION": "Cancellation of interest on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "79", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "88000"} ,{"NAME_LABEL": "88242-Inter Cancel - 30% Nurse/MedTed", "DESCRIPTION": "Cancellation of interest on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "79", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "88000"} ,{"NAME_LABEL": "91000-Transfers In", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "81", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": ""} ,{"NAME_LABEL": "91001-Transfer In From Other Funds", "DESCRIPTION": "To record all transfers in from other funds except debt retirement. This code should be offset by an equal amount in account 92001.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "81", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "91000"} ,{"NAME_LABEL": "91008-Tfr In- Debt Retirement w/in Inst", "DESCRIPTION": "To record all transfers in within the institution for debt retirement. This code should only be used in FT85 - Retirement of Debt Funds.This code should be offset by an equal amount in account 92008.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "81", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "91000"} ,{"NAME_LABEL": "92000-Transfers Out", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "82", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": ""} ,{"NAME_LABEL": "92001-Transfer Out To Other Funds", "DESCRIPTION": "To record all transfers out to other funds except debt retirement. This code should be offset by an equal amount in account 91001.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "82", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "92000"} ,{"NAME_LABEL": "92008-Tfr Out- Debt Retirement w/in Inst", "DESCRIPTION": "To record all transfers out within the institution for debt retirement. This code should be offset by an equal amount in account 91008.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "82", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "92000"} ,{"NAME_LABEL": "9B000-Budget Designated for Future FYs", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "89", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": ""} ,{"NAME_LABEL": "9B100-Salary & OPE Budget Rsv Future FYs", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "89", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "9B000"} ,{"NAME_LABEL": "9B110-Unclass Salary Rsv Future FYs", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "89", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "9B100"} ,{"NAME_LABEL": "9B130-Class Salary Rsv Future FYs", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "89", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "9B100"} ,{"NAME_LABEL": "9B150-Other Salary Rsv Future FYs", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "89", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "9B100"} ,{"NAME_LABEL": "9B190-OPE Reserve Future FYs", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "89", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "9B100"} ,{"NAME_LABEL": "9B200-S & S Budget Rsv Future FYs", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "89", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "9B000"} ,{"NAME_LABEL": "9B300-Travel Budget Rsv Future FYs", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "89", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "9B000"} ,{"NAME_LABEL": "9B400-Cap Outlay Budget Rsv Future FYs", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "89", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "9B000"} ,{"NAME_LABEL": "9C000-Budget for Current FY", "DESCRIPTION": "To budget for anticipated surplus/deficit in current budgeting year.\n", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "89", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": ""} ,{"NAME_LABEL": "9S000-Budget Decr for Sponsrd Proj Close", "DESCRIPTION": "To reduce a sponsored project budget as part of the project/fund closeout process. Not to be used for other budget adjustments or for other fund types, and processed only by Sponsored Projects Services.", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "89", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": ""} ,{"NAME_LABEL": "9X000-Budget Reductions", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "89", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": ""} ,{"NAME_LABEL": "9Y000-Budget -Faculty Committed Funds", "DESCRIPTION": "To identify committed funds for budgeting purposes.\n", "FIELD_COA_DATA_ENTRY_STATUS": "B", "FIELD_COA_ACCT_TYPE_CODE": "89", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": ""} ,{"NAME_LABEL": "E0000-Fund Additions", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "91", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": ""} ,{"NAME_LABEL": "E0001-Fund Additions From Other Funds", "DESCRIPTION": "Fund Additions From Other Funds", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "91", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "E0000"} ,{"NAME_LABEL": "E0002-Fund Addtns From Proprietary Funds", "DESCRIPTION": "Fund Addtns From Proprietary Funds", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "91", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "E0000"} ,{"NAME_LABEL": "E1000-Net Investment in Plant", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "91", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "E0000"} ,{"NAME_LABEL": "E1001-NIP Change in Fixed Assets", "DESCRIPTION": "NIP Change in Fixed Assets", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "91", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "E1000"} ,{"NAME_LABEL": "E2000-Fund Additions for Bonded Debt", "DESCRIPTION": "To establish the account code for any fund additions that are related to bonded debt for XI-F(1) bonds, XI-G bonds, Lottery bondes, and COPS.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "91", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "E0000"} ,{"NAME_LABEL": "E2500-Fund Additions for Internal Loans", "DESCRIPTION": "No Definition Available", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "91", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "E0000"} ,{"NAME_LABEL": "E3000-Fund Additions for SELP Loans", "DESCRIPTION": "Create new account code for fund additions related to SELP loans", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "91", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "E0000"} ,{"NAME_LABEL": "F0000-Fund Deductions", "DESCRIPTION": "", "FIELD_COA_DATA_ENTRY_STATUS": "N", "FIELD_COA_ACCT_TYPE_CODE": "96", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": ""} ,{"NAME_LABEL": "F0001-Fund Deductions To Other Funds", "DESCRIPTION": "Fund Deductions To Other Funds", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "96", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "F0000"} ,{"NAME_LABEL": "F0002-Fund Deductions To Reserves", "DESCRIPTION": "Fund Deductions To Reserves", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "96", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "F0000"} ,{"NAME_LABEL": "F2000-Fund Deductions for Bonded Debt", "DESCRIPTION": "To establish the account code for any fund deductions that are related to bonded debt such as XI-F(1) bonds, XI-G bonds, Lottery bondes, and COPS.", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "96", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "F0000"} ,{"NAME_LABEL": "F2500-Fund Deductions for Internal Loans", "DESCRIPTION": "No Definition Available", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "96", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "F0000"} ,{"NAME_LABEL": "F3000-Fund Deductions for SELP Loans", "DESCRIPTION": "Create new account code for fund deductions related to SELP loans", "FIELD_COA_DATA_ENTRY_STATUS": "Y", "FIELD_COA_ACCT_TYPE_CODE": "96", "FIELD_COA_ACCT_TAX_REP_STATUS": "", "PARENT_NAME": "F0000"} ] ,"columns": [ { "data": "NAME_LABEL" , "width": "30%" , "title":"NAME" } , { "data": "DESCRIPTION" , "width": "60%" , "title":"DESC"} , { "data": "FIELD_COA_DATA_ENTRY_STATUS" , "width": "02%" , "title":"DATA"} , { "data": "FIELD_COA_ACCT_TYPE_CODE" , "width": "02%" , "title":"FTYP"} , { "data": "FIELD_COA_ACCT_TAX_REP_STATUS", "width": "02%" , "title":"FTAX"} , { "data": "PARENT_NAME" , "width": "04%" , "title":"PRNT" } ] } ); $('.dataTables_length').append("(last updated -- 2023-06-08 17:00:52)"); //pass