Expense Account Codes Defined
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 directly 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 a building and equipment provided by vendors external to the University
7013, Repairs: University Facilities — expenses associated with repairs to a 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 - expenditures 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 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 upkeep of the buildings of the University
7206, Supplies: Maintenance - payments for supplies purchased for the purpose of repairing and maintaining structures, grounds and equipment
7207, Supplies: Postage - payments for expenses dealing with stamps, postcards, 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 in a project. It 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 are incidental to the function. For example, seminar snacks 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
