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
7312 Incentive Cards - A card purchased from National Gift Card via CU buyWays to present to individuals for participation in a University-approved activity.
7316 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).
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.
7550 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.
7557 Sub-Contracts <$25,000.00
7558 Sub-Contracts >$25,000.00
7559 Sub-Contracts Exempt