Finance Division

Expense Account Codes Defined

For Additional Chart of Accounts information, click here.

7001 Attorney's Fees - fees for legal representation of theUniversity - 1099 generated
7002 Contractual Services - services where written contracts are involved, such as entertainment groups
7004 Professional Fees: US - payment for professional services and fees to persons or companies providing services to the University - 1099 generated
7005 Professional Fees: Foreign Nationals - payments to foreign nationals for consulting and other services to the University
7006 Freight, Express and Deliveries - expenditures paid direct to freight, express and delivery companies for the transporting of objects and commodities purchased by the University
7007 Employee Moving Expenses -Non taxable- expenses associated with the moving of personal belongings of University employees that are not taxable to the employee
7008 Employee Moving Expenses -Taxable- expenses associated with the moving of personal belongings of University employees that are taxable to the employee
7009 Telephone - expenses associated with the use of telephones used by departments and personnel of the University.
7010 Cellular Phones - expenses associated with the use of cellular phones that are used for University related business only
7011 Pagers - expenses related to the buying or leasing of pagers for use by University employees
7012 Repairs: External - expenses associated with repairs to building and Equipment provided by vendors external to the University
7013 Repairs: University Facilities - expenses associated with repairs to building and equipment provided by FM&O employees
7014 Printing and Binding: External - expenses for printing reports, bulletins, advertising and other publications by external vendors.
7015 Printing and Binding: Internal - expenses for printing reports, bulletins and other publications by University Printing Services
7016 Photographic Services - expenses associated with the taking or printing of photos by the University Photographic Services
7017 Advertising - expenses for advertising in newspapers or journals
7018 Heat, Light and Power - expenses for heat, light and power furnished by public utilities
7019 Computer Services - expenses for services provided by the University Computer Center
7020 Water, Wastewater and Garbage - expenses for water consumed by the University and disposal of wastewater and garbage services
7022 Official Functions and Events - Expenses incurred for official functions or events such as Honors & Awards Day, lecture series, graduation luncheon
7023 Athletic Officials - Athletic Department Only - 1099 generated
7024 Athletic Field Attendants - Athletic Department Only - 1099 generated
7025 Royalty Payments - payments made to inventors or patent holders from companies from the sales of their product - 1099 generated
7026 Membership Dues - payments made for membership of University employees or groups into professional organizations and clubs
7027 Business Club Dues - can only be paid from Foundation Funds
7028 Maintenance Contracts - payments made for contracts that pertain to the maintenance of equipment owned or leased by the university, including software maintenance
7029 Bank Fees - payment for fees charged to Clemson by banks used by the university
7030 Investment Expenses - payment for expenses associated with university investments
7031 Medical Services - payments for services provided by doctors or medical offices - 1099 generated
7032 Other Services - payments for contractual services not classified elsewhere
7035 Athletic Guarantees - Athletic Department Only
7036 Participant Support Costs - 1099 generated
7037 Participant Support Costs - 1042 generated
7039 Travel Reimbursement for non-employee or non-student, such as speakers or consultants. Use 6xxx for employees. Use 6030 for students.
7201 Supplies: Office - payments for expendable, inexpensive items used to support office functions such as pencils, pens and pads
7202 Supplies: Scientific/Technical - payments for supplies used in scientific and technical projects
7203 Supplies: Agricultural - payments for supplies used in agricultural research areas such as fertilizers and seeds
7204 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
7205 Supplies: Janitorial - payments for commodities used in cleaning and up keep of the buildings of the University
7206 Supplies: Maintenance - payments for supplies purchased for the purpose of repairing and maintaining of structures, grounds and equipment
7207 Supplies: Postage - payments for expenses dealing with stamps, post cards, bulk mail permits and central mailroom bills
7208 Supplies: Uniform - payments for expenses dealing with the purchase of uniforms needed by employees for their jobs
7209 Supplies: Athletic Equipment - used by Athletics when purchasing equipment for the intercollegiate athletic teams of the University
7210 Supplies: Promotional Materials - payments for materials used in promoting events at the university
7211 Departmental Procurement Card Charges
7212 Software: Scientific/Technical - payments for software used in the scientific and technical aspects of the University
7213 Software: Other - Payments for software used on computers owned by the University
7214 Non Capital Equipment: Information Technology - payments for minor equipment items such as computers, printers, calculators, etc
7215 Non Capital Equipment: Scientific/Technical - payments for minor equipment items of a scientific and technical nature
7216 Non Capital Equipment: Other - payments for minor equipment that is not classified elsewhere
7217 Supplies: Classroom - payments for supplies to be used exclusively in the classrooms used for teaching
7218 Supplies: Miscellaneous
7332 Refreshments - Food or drink that is incidental to the function. For example, seminar snack or meeting breaks.
7341 Business Meals - Meals with outside guest(s) with business discussions, such as recruiting or job interviews. Refer to Disbursement Guidelines for more information.
7557 Sub-Contracts <$25,000.00
7558 Sub-Contracts >$25,000.00
7559 Sub-Contracts Exempt

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