Expense Account Codes Defined
For Additional Chart of Accounts information, click here.
Attorney's Fees - fees for legal representation of theUniversity - 1099 generated
Contractual Services - services where written contracts are involved, such as entertainment groups
Professional Fees: US - payment for professional services and fees to persons or companies providing services to the University - 1099 generated
Professional Fees: Foreign Nationals - payments to foreign nationals for consulting and other services to the University
Freight, Express and Deliveries - expenditures paid direct to freight, express and delivery companies for the transporting of objects and commodities purchased by the University
Employee Moving Expenses -Non taxable- expenses associated with the moving of personal belongings of University employees that are not taxable to the employee
Employee Moving Expenses -Taxable- expenses associated with the moving of personal belongings of University employees that are taxable to the employee
Telephone - expenses associated with the use of telephones used by departments and personnel of the University.
Cellular Phones - expenses associated with the use of cellular phones that are used for University related business only
Pagers - expenses related to the buying or leasing of pagers for use by University employees
Repairs: External - expenses associated with repairs to building and Equipment provided by vendors external to the University
Repairs: University Facilities - expenses associated with repairs to building and equipment provided by FM&O employees
Printing and Binding: External - expenses for printing reports, bulletins, advertising and other publications by external vendors.
Printing and Binding: Internal - expenses for printing reports, bulletins and other publications by University Printing Services
Photographic Services - expenses associated with the taking or printing of photos by the University Photographic Services
Advertising - expenses for advertising in newspapers or journals
Heat, Light and Power - expenses for heat, light and power furnished by public utilities
Computer Services - expenses for services provided by the University Computer Center
Water, Wastewater and Garbage - expenses for water consumed by the University and disposal of wastewater and garbage services
Official Functions and Events - Expenses incurred for official functions or events such as Honors & Awards Day, lecture series, graduation luncheon
Athletic Officials - Athletic Department Only - 1099 generated
Athletic Field Attendants - Athletic Department Only - 1099 generated
Royalty Payments - payments made to inventors or patent holders from companies from the sales of their product - 1099 generated
Membership Dues - payments made for membership of University employees or groups into professional organizations and clubs
Business Club Dues - can only be paid from Foundation Funds
Maintenance Contracts - payments made for contracts that pertain to the maintenance of equipment owned or leased by the university, including software maintenance
Bank Fees - payment for fees charged to Clemson by banks used by the university
Investment Expenses - payment for expenses associated with university investments
Medical Services - payments for services provided by doctors or medical offices - 1099 generated
Other Services - payments for contractual services not classified elsewhere
Athletic Guarantees - Athletic Department Only
Participant Support Costs - 1099 generated
Participant Support Costs - 1042 generated
Travel Reimbursement for non-employee or non-student, such as speakers or consultants. Use 6xxx for employees. Use 6030 for students.
Supplies: Office - payments for expendable, inexpensive items used to support office functions such as pencils, pens and pads
Supplies: Scientific/Technical - payments for supplies used in scientific and technical projects
Supplies: Agricultural - payments for supplies used in agricultural research areas such as fertilizers and seeds
Supplies: Automotive - payments for commodities such as gas and oil and other inexpensive accessories purchased for use in state owned vehicles or aircraft owned by the state
Supplies: Janitorial - payments for commodities used in cleaning and up keep of the buildings of the University
Supplies: Maintenance - payments for supplies purchased for the purpose of repairing and maintaining of structures, grounds and equipment
Supplies: Postage - payments for expenses dealing with stamps, post cards, bulk mail permits and central mailroom bills
Supplies: Uniform - payments for expenses dealing with the purchase of uniforms needed by employees for their jobs
Supplies: Athletic Equipment - used by Athletics when purchasing equipment for the intercollegiate athletic teams of the University
Supplies: Promotional Materials - payments for materials used in promoting events at the university
Departmental Procurement Card Charges
Software: Scientific/Technical - payments for software used in the scientific and technical aspects of the University
Software: Other - Payments for software used on computers owned by the University
Non Capital Equipment: Information Technology - payments for minor equipment items such as computers, printers, calculators, etc
Non Capital Equipment: Scientific/Technical - payments for minor equipment items of a scientific and technical nature
Non Capital Equipment: Other - payments for minor equipment that is not classified elsewhere
Supplies: Classroom - payments for supplies to be used exclusively in the classrooms used for teaching
Incentive Cards - A card purchased from National Gift Card via CU buyWays to present to individuals for participation in a University-approved activity.
Stipends - A thank you/incentive for participation in a project in lieu of hourly compensation at a rate applicable to an employment situation. (Should not be utilized for reimbursement of expenses to “regular” employees).
Refreshments - Food or drink that is incidental to the function. For example, seminar snack or meeting breaks.
Business Meals - Meals with outside guest(s) with business discussions, such as recruiting or job interviews. Refer to Disbursement Guidelines
for more information.
Participant Support Incentive Card - A card purchased from National Gift Card via CU buyWays to present to individuals for participation in an externally funded sponsored project (fund 20) which is budgeted in the Participant Support category.