Expense Account Codes Defined
For Additional Chart of Accounts information, click here.
| 7001 | Attorney's Fees - fees for legal representation of the University - 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 |
| 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 |
| 7039 | Travel - Speakers/Consultants - reimbursement for non-employee or non-student, such as speakers or consultants. Use 6xxx for employees. Use 6030 for students. |
| 7040 | Background Investigation Charges - payments made for pre-employment background checks |
| 7041 | Contract Temporary Labor - payments to individuals that provide labor or a service to the University, on the basis of a contractual agreement (1099 generated) |
| 7042 | Attorney Fees: Foreign - fees for legal representation of the University outside the US |
| 7043 | Patent Fees: Foreign - payments for expenses related to the University obtaining and/or maintaining patents outside the US |
| 7045 | ARAMARK Catering - payments made to ARAMARK for catering University events |
| 7046 | Athlete Meals - Athletic Department Only |
| 7047 | State Fleet Lease & Maint - payments to the State for fleet vehicle maintenance and lease agreements |
| 7048 | Pass-Thru to State Agencies - Non-procurement payments/distribution of funds to SC State agencies |
| 7049 | External Cloud Hosting (IaaS) - infrastructure as a service, such as Amazon or Azure web hosting services |
| 7050 | IT Software Service (Saas) - software as a service, such as vendor-hosted applications like Canvas or BuyWays |
| 7052 | Production Services - expenses related to the rental of the Brooks Center Theatre, to include personnel, equipment, and general operations for events held there |
| 7053 | Candidate Recruitment - Costs associated with candidate recruitment including, but not limited to, travel and meals. |
| 7055 | Personal Protective Equipment - used to record purchases of protective equipment |
| 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 |
| 7219 | Supplies: Veterinarian/Medical - payments for supplies used in veterinarian and/or animal-related medical projects for the University |
| 7220 | Non-cap Computing Clusters - payments made to buy nodes on the Palmetto Cluster, which will assist with high-performance computing |
| 7221 | Supplies: Fuel - payments for fuel needed for University vehicles |
| 7222 | Managed Print Expense - departmental printing charges |
| 7250 | Furniture - payments for furniture purchased for the University (non-capital) |
| 7301 | Sales Tax - sales tax paid on purchases made by the University |
| 7303 | Other Taxes & Fees - payments for taxes not classified elsewhere as payroll, admissions, or sales taxes |
| 7304 | Taxable Prizes & Awards - payments for taxable prizes and awards, including honorariums (reported on Form W-2) |
| 7308 | Bad Debt Expense - used to record the allowance for doubtful accounts for student accounts receivable |
| 7309 | Late Payment Charges - payments for expenses incurred when a late payment is made |
| 7310 | Insurance - payments for premiums on University insurance policies |
| 7311 | Patent Fees - payments for expenses related to the University obtaining and/or maintaining patents. Use 7043 for expenses related to foreign/international patent issues. |
| 7312 | Incentive Cards - A card purchased from National Gift Card via CU buyWays to present to individuals for participation in a University-approved activity. |
| 7313 | Rent: Other - payments made to rent various items for the University, not including rent for buildings and equipment that are currently being leased |
| 7314 | Op Lease Pmts - Equipment - rent payments for leased equipment, such as copiers and printers, used by the University |
| 7315 | Interest Exp on Capital Leases - interest paid on capital leases entered into by the University |
| 7316 | Stipends - Incentive payments for non-employee training/participation with a project. Should not be utilized for individuals employed by the University or in lieu of compensation for individuals performing services to the University. |
| 7320 | Purchases for Resale - items purchased by the University to be resold |
| 7321 | General & Admin Charges - payments for miscellaneous general & administrative expenses that are not specifically classified elsewhere |
| 7322 | Internal Charges - payments for inter-departmental University expenses |
| 7326 | Depreciation & Amortization - expenses related to the depreciation and amortization of capital assets such as buildings, equipment, vehicles, software, and infrastructure |
| 7327 | Subscriptions - payments for subscriptions purchased by the University |
| 7328 | Other Interest Expense - payments for interest, not categorized elsewhere as interest on capital lease payments or indebtedness |
| 7329 | Over/Short - often used to reconcile and/or record rounding errors and small dollar adjustments (for example, credit card processing and NSF checks) |
| 7330 | Inventory Adjustment - used to record adjustments to the value of inventory (for example, Telecommunications stockroom inventory) |
| 7331 | Discounts Earned - discounts received and/or earned by the University for making prompt payments on invoices |
| 7332 | Refreshments - expenses for food or drink that is incidental to the function. For example, seminar snack or meeting breaks. |
| 7333 | Other Taxable Items - For HR Use Only; to record the taxable amount of non-cash benefits to University employees (reported on Form W-2) |
| 7334 | Discounts Lost - used to quantify discounts lost on payments made beyond the due date |
| 7335 | Purchases for Resale - Misc. - items purchased by the University for resale through the Marketplace |
| 7339 | Executory Costs - payments made for executory costs (such as insurance, maintenance, and taxes), and any other charges which are not principal and interest, on capital lease agreements entered into by the University |
| 7340 | Op Lease Pmts - Real Estate - rent payments for leased office spaces used by the University |
| 7341 | Business Meals - Meals with outside guest(s) with business discussions outside of the employment search process. Refer to Disbursement Guidelines for more information. |
| 7346 | Purchases - Athletic Tickets - purchases of University athletic tickets, often used for gifts or given to employees to attend games for work-related purposes |
| 7347 | Registration Fees - Non Travel - registration fees for events that do not require travel |
| 7349 | IT HW Maintenance and Support - support and maintenance for IT hardware |
| 7350 | IT SW Maintenance and Support - support and maintenance for IT software and applications |
| 7351 | Return of Sales Proceeds - proceeds from the sale of animals that are returned to the animals' owner once the University has recovered its costs. |
| 7357 | Student Org Payments - used to pay a Clemson University related student organization; Not used to pay other schools' organizations or to pay suppliers on behalf of student organizations. |
| 7400 | Cap Leases - Equipment & Other - payments for leases and agreements for the right to use equipment and other assets, for periods greater than 12 months; does NOT include operating leases for real estate |
| 7501 | Scholarships - payments for financial assistance with University tuition and fees, usually awarded on the basis of merit or scholastic competition |
| 7502 | Fellowship Stipend - payments for financial assistance with University educational expenses other than tuition and fees |
| 7511 | CU Programs - CURF Funded - payments made to reimburse CU for costs incurred associated with the respective companion; Used predominately for CURF draws |
| 7512 | CU Programs - Foundation Funded - payments made to reimburse CU for costs incurred associated with the respective companion; Used predominately for CUF draws, including plant funds |
| 7513 | CURF Programs - Direct Costs - CURF Only; payments for direct costs associated with sponsored research awards |
| 7514 | CURF Programs - Indirect Costs - CURF Only; payments for indirect costs associated with sponsored research awards |
| 7515 | CURF Programs - Management Fee - payments for management fees associated with sponsored research awards and any other program that assesses a management fee |
| 7516 | Walker Course Expenses - payments related to expenses for Walker Course operations |
| 7517 | Martin Inn Expenses - payments related to expenses for Martin Inn operations |
| 7518 | Foundation Salary Reimb - payments made by foundation to Clemson University for salaries for time devoted by University employees to the Foundation |
| 7519 | CUF Programs - funded by CAF - FCAF Only; program expenses for CAF-awarded funds |
| 7520 | Lecture Series - FCAF Only; program expenses for CAF-awarded funds |
| 7521 | Visual Arts - FCAF Only; program expenses for CAF-awarded funds |
| 7522 | CAF - Scholarships - FCAF Only; program expenses for CAF-awarded funds |
| 7523 | CAF - Travel Grants - FCAF Only; program expenses for CAF-awarded funds |
| 7524 | CAF - Student Associations - FCAF Only; program expenses for CAF-awarded funds |
| 7525 | CAF - Genoa - FCAF Only; expenses related to operations in the Genoa, Italy facility |
| 7526 | Genoa Administration - FCAF Only; expenses related to operations in the Genoa, Italy facility |
| 7527 | Genoa Academic Program - FCAF Only; expenses related to operations in the Genoa, Italy facility |
| 7528 | Genoa Housing - FCAF Only; expenses related to operations in the Genoa, Italy facility |
| 7529 | Genoa Food - FCAF Only; expenses related to operations in the Genoa, Italy facility |
| 7530 | Fdn IPTAY Programs - CUF and IPTAY only; to record transfers to and from CU and CUF, respectively |
| 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. |
| 7551 | Part Supp-Reimbursable Exp - Participant Support; payments for reimbursable expenditures except for travel (for example: participant-related supplies) |
| 7552 | Part Supp-NonReimb-eg Stipends - Participant Support; payments for non-reimbursed expenditures, particularly stipends |
| 7553 | Part Supp-NonReimb-Foreign Nat - Participant Support; payments for non-reimbursed expenditures of foreign national participants |
| 7554 | Sub Contracts-CU Direct Exempt - CURF Only; payments for direct costs (not subject to indirect) associated with sponsored research awards, where CU is the subcontractor |
| 7556 | Sub Contracts - Clemson Direct - CURF Only; payments for direct costs (subject to indirect) associated with sponsored research awards, where CU is the subcontractor |
| 7557 | Sub-Contracts <$25,000.00 |
| 7558 | Sub-Contracts >$25,000.00 |
| 7559 | Sub-Contracts Exempt |
| 7560 | Part Supp - REU Program - Participant Support; payments for expenses related to the Research Experience for Undergraduates (REU) program |
| 7561 | Part Supp - Travel Reimbursable Exp - Participant Support; payments for reimbursable travel expenditures (for example: participant mileage/housing/lodging/plane or rail tickets) |
| 7602 | FACADM Adjustments - used to record FACADM adjustments due to rounding, F&A rate changes, and/or corrections due to over/under spending |
| 7729 | Collection Costs - Accounting Services Only; to record collection costs associated with Perkins Loans |
| 7730 | Litigation Costs - Accounting Services Only; to record litigation costs associated with Perkins Loans |
| 7736 | Cost of Default Loan Prin & Int A - Accounting Services Only; to record the principal and interest of defaulted loans accepted by DOE |
| 7737 | Cost of Loan Prin & Int Written - Accounting Services Only; to record Perkins Loans write-offs (principal and interest) |
| 7745 | Cost Ln P&I Canc-Teach-Svc - Accounting Services Only; to record the cancellation of Perkins Loans (principal and interest) due to the recipient becoming a full-time teacher |
| 7747 | Cost P&I Canc-Nurse/Med Tec - Accounting Services Only; to record the cancellation of Perkins Loans (principal and interest) due to the recipient becoming a nurse or medical technician |
| 7748 | Cost Ln P&I Canc-Vol Svcs - Accounting Services Only; to record the cancellation of Perkins Loans (principal and interest) due to the recipient participating in volunteer services, such as VISTA or Peace Corps |
| 7749 | Cost Ln P&I Canc-Law Enforce - Accounting Services Only; to record the cancellation of Perkins Loans (principal and interest) due to the recipient becoming a full-time law enforcement or corrections officer |
| 7752 | Cost Ln P&I Canc-Death/Disabil - Accounting Services Only; to record the cancellation of Perkins Loans (principal and interest) due to death or disability |
| 7754 | FACADM Remitted to the State - FACADM quarterly payments to the State, in accordance with the SC requirements for F&A costs on federally-funded projects |
| 7775 | EFP: Hardware Maintenance - Capital Projects Only; payments for information technology equipment service and support |