Expenditure Accounts


Appalachian State University Chart of Expenditure Accounts


 *Note in general transactions cannot be posted to Salaries and Benefits accounts.  Changes must
be made through the Payroll Department. 
If you have questions about account coding please contact the Controller's Office before submitting entries.
719XXX Contracted Services
72XXXX Supplies and Materials
731XXX Travel and Transportation
732XXX Communications
733XXX Utilities
734XXX Printing and Reproduction
735XXX Repairs and Maintenance
736XXX Freight and Express
737XXX Advertising
738XXX Data Processing Other
739XXX Other Current Services
742XXX Rental of Real Property
742XXX Rental of Data Processing Equiptment
743XXX Rental of Other Equipment
744XXX Maintenance Contracts
745XXX Insurance and Bonding
746XXX Other Rentals
75XXXX Equipment and Capital Outlay
76XXXX Aids and Grants
77XXXX Debt Service
785XXX Petty Cash, Imprest Cash, Clearing Accounts
786XXX Other Services
88XXXX Transfers

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719XXX Contracted Services This account pool includes the payments to independent contractors, external organizations and other non-university employees for professional and consultative personal services engaged on a contractual basis. The disbursing institution is the beneficiary, either directly or indirectly, of the personal services rendered. The general rule is that an individual is an independent contractor if the payer has the right to control or direct only the result of the work and not what will be done and how it will be done. The earnings of a person who is working as an independent contractor are subject to Self-Employment Tax.

719110Legal Services Fees
719520Cost of Litigation
719150Accounting/Audit Ser
719525Sec Lend Tf-INVALID NCAS
719310Medfees- Hosp Prov
719350Medfee- Other Prov
719240Oth Information Technology Services
719530Contrl Wan Support Services
719700Academic Services
719505Consulting Fee- Engineer
719010Volunteer Std Assn
719020Clipping Service
719270Consult Fee- Admin
719045Athletics Meeting- Meals
719050Laundry Services
719030Janatorial Services
719090Waste Removal/Recycling Services
719060Security Services
719070Pest Control Services
719080Lawn & Ground Services
719240Other Information Technology Services
719400Employee On Loan Pay
719040Athletic Game Guarantees
719510Game Official's Fees
719515Broadcaster's Fees
719535Other Contractural Services
719540Research Subcontract Expense-GRANTS
719539Human Subject Incentive Fee
719549Participant Stipend-GRANT USE ONLY
719545Subcontract Exp-Contracts > 25K

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72XXXX Supplies and Materials This account pool includes the payments for supplies, materials and commodities consumable within a time period of one year or less, consumed by physical units, or whose use results in a significant impairment of their physical condition or appearance. It includes all articles of substances in a natural, prefabricated or manufactured state used for current operating purposes, processed in construction or manufacturing operations, or constituting an integral part of finished output.


724000Repair Supplies
725100Mtr Vehicle-Gasoline
725200Mtr Veh Tires & Tube
725300Motor Vehicle Parts
725900Mtr Veh Oper Supply
726000Office Supplies
727000Purchases For Resale
727010Purchases For Resale
727020Supplies For Resale
727030Gain/Loss Onrtnd Pur
727040Bkst Pr Yr Invoice
727050Disc Of Resale Purch
727070Gain/Loss-Bkst Tfr Pur
727080Bkst Inv Pilferage
727090Fodd Serv -Purch Tfr-Vend
727100Bkst Resale Clas X10
727110Bkst Resale Clas X11
727120Bkst Resale Clas X12
727130Bkst Resale Clas X13
727140Bkst Resale Clas X14
727150Bkst Resale Clas X15
727160Bkst Resale Clas X16
727170Bkst Resale Clas X17
727180Bkst Resale Clas X18
727200Bkst Resale Clas X20
727210Bkst Resale Clas X21
727220Bkst Resale Clas X22
727230Bkst Resale Clas X23
727250Bkst Resale Clas X25
727300Bkst Resale Clas X30
727310Bkst Resale Clas X31
727320Bkst Resale Clas X32
727330Bkst Resale Clas X33
727350Bkst Resale Clas X35
727400Bkst Resale Clas X40
727410Bkst Resale Clas X41
727420Bkst Resale Clas X42
727430Bkst Resale Clas X43
727500Bkst Resale Clas X50
727510Bkst Resale Clas X51
727550Bkst Resale Clas X55
727600Bkst Resale Clas X60
723000Educational Supplies
723050Drugs & Pharmacy Sup
721200Bed & Textile Supply
721300Clothing & Uniforms
721900Othcleaning Supply
722000Food Supplies
727610Bkst Resale Clas X61
727620Bkst Resale Clas X62
727630Bkst Resale Clas X63
727650Bkst Resale Clas X65
727700Bkst Resale Clas X70
727750Bkst Resale Clas X75
727800Bkst Resale Clas X80
727900Bkst Resale Clas X90
727950Bkst Resale Clas X95
727960Bkst Resale Clas X96
727990Bkst Resale Clas X99
729030Promotional Material
729100Data Processing Supp
729900Other Material & Sup
721100Janitorial Supplies
729910Other Material & Sup-Volunteers
729930Other Non-Allowable Material & Sup
729940Other Supplies-Subj to IDC
722020Food Supplies - Business Mtg
722030Food Supplies - Nonbusiness
721310Athletic team apparel
729909Oth Part Sup Costs-GRANT USE ONLY
725120Mtr Vehicle- Oil, Lub, Fluids
729901Emergency Supplies & Materials FEMA
723040Nanomaterial Supplies
723030Radiological Supplies
723020Chemical Supplies Educational
723010Biological Supplies


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731XXX Travel and Transportation This account pool includes the payments for legitimate expenses while in authorized travel status in service to the State of North Carolina and the University of North Carolina. Travel expenses include transportation expenses, subsistence expenses and other travel expenses.

731110In State Trans-Air
731210Out of State Trans-Air
731310Out Country Tran-Air
731120In State Trans-Ground
731129Participant Travel-GRANT USE ONLY
731220Out of State Trans-Grnd
731320Out Country Tran-Grn
731130In State Trans-Other
731230Out of State Trans-Othr
731330Out Country Tran-Oth
731140In State Subsis-Lodging
731149Participant Lodging-GRANT USE ONLY
731240Out of State Lodging
731340Out of Country Lodgin
731150In State Subsis-Meal
731159Participant Meals-GRANT USE ONLY
731250Out of State Meals
731640Travel Advances (Athletics Only)
731350Out of Country Meals
731160In State Oth Travel
731170Parent Trans Cost
731180Travel Ath
731260Out of State Oth Travel
731360Out Contry Other Travel
731410Brd/Non Emp Trv-Trn
731670Athlc Team Transprt
731440Brd/N Emp Trv-Subs
731690Recruiting (Athletics Only)
731680Athlc Team Rooms and Meals
731641Travel Advances
731290Out of State Regis Fee
731390Out Contry Regis Fee
731190In State Regis Fee

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732XXX Communications This account pool includes the payments for transmitting verbal or written messages, correspondence, data and information. It includes the costs of telephone services, cell phone services, internet services, data transmission services, postage, messenger and courier services and post office box rental.

732130Telephone Dain Serv
732140Broadcasting Telephn
732150Telephone Exp Refund
732200Telecomm Data Chg
732400Data Transmission
732450Comm-Cellular Tel Sr
732600Video Trans Chg
732700Internet Svs Prov Chg
732560Postage Exp Refund
732800Cable TV

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733XXX Utilities This account pool includes the payments for utility services, exclusive of telephone services and includes the costs of electricity, water, natural gas, propane gas, diesel fuel, fuel oil, coal, heat, light and power. It excludes the costs of fuels and oils used in the operation of motor vehicles.

733100Utility Electricity
733110Utility Elec Clearng
733300Util Propan/Ntrl Gas
733900Steam Cost
733400Utility Water-Sewer
733410Util Water/Sewer-Clr
733700Waste Disposal Fees
733200Utility Fuel Oil
733250Util-Chem Additives

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734XXX Printing and Binding This account pool includes the payments for printing, production, reproduction and binding of books, bulletins, leaflets, pamphlets, manuals, monographs, drawings, pictures, diplomas, publications not added to library collections, etc. The services may be performed by commercial firms, state agencies and intra-institutional divisions. It includes the cost of non-library book repair materials, purchased duplication services and typesetting services.

734900Other Printing

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735XXX Repairs and Maintenance This account pool includes the payments for contractual services, including both labor and materials, to repair, maintain, overhaul, rebuild, renew and restore institutional facilities and resources, such as buildings, equipment, motor vehicles, furniture, roads, walks and drives, excluding those specific projects identified in capital improvement budgets. Repairs are corrective and restorative following wear and deterioration of an asset, maintenance is preventive and anticipatory. The contractual services may be performed by commercial firms, state agencies and intra-institutional divisions.

735100Building Repairs
735150Bldg Rep-Pd By Phy P
735300Repair To Oth Struct
735200Motor Vehicle Repair
735220EDP Equip Repair
735230Equip Repair-Other
735900Other Repair & Maint

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736XXX Freight and Express This account pool includes the payments for services to transport, move or deliver objects, materials or resources owned or used by the institution. The objects are moved within or from within the institution. It excludes the costs incurred when objects, materials and resources are originally acquired, these initial transportation costs are added to the objects costs.

736000Freight And Express
736100Freight Out-Bookstor

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737XXX Advertising This account pool includes the payments for advertisements and announcements that will produce income. Non-income producing advertising should be charged to 739100.


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738XXX Data Processing Other This account pool includes the payments for electronic or automatic data processing services rendered for an institution by commercial firms, state agencies and intra-institutional divisions. The processed data can be related to academic, administrative, financial, scientific, statistical or engineering activities. It includes the cost of computer print-outs such as printing of address labels and financial reports, microfiche, microfilm and the grading of examinations. Also, it includes the fixed amount of annually budgeted monetary support for the Triangle Universities Computation Center as provided by North Carolina State University at Raleigh and the University of North Carolina at Chapel Hill.

738000Data Processing Oth

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739XXX Other Current Services This account pool includes payments for contracted services not identified by accounts numbered 731000 through 738000. It includes costs of legal notices and legal advertisement, information and credit report services, periodical clipping services, janitorial and garbage removal services, boiler inspection services, pest control services, water treatment services, employee education, contracted food services and prerecorded tapes.

739100Legal Advertising
739510Ed Assist Prgm- Notx
739530Other Employee Educ
739950Fac-Staff Tuir Waver

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741XXX Rental of Real Property This account pool includes the payments for lease or rental of realty. It includes the costs of renting land, buildings, offices, conferences rooms, convention halls, auditoriums, residences, mobile trailers, roadways and sidewalks.

741100Rental Of Land
741500Conference Room Rent
741200Rental Of Buildings
741300Rental Of Other Fac
741900Rental of Facilities Other

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742XXX Rental of Data Processing Equipment This account pool includes the payments for the limited-term use, or right to possession and use, of electronic or automatic data procession equipment. It includes the costs of leasing central processing units, working storage, control units, peripheral equipment, terminals, software and time sharing.

742000Rental Of Edp Equip
742100Rent/Lse N-Wan Dp Eq
742400Capital Lease
742500Rent/Lse Wan Equip
742600Rent/Lse Video Tr Eq

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743XXX Rental of Other Equipment This account pool includes the payments for the limited-term use, or right to possession and use, of equipment not classified as electronic data processing equipment. It includes the costs of leasing postage meter machines, typewriters, calculators, adding machines, reproduction equipment, duplication equipment and motor vehicles.

743920Rent Of Mtr Vehicles
743300Rent/Lse Voice Com Eq
743200Rental-Genl Off Eq
743950Rent Furn & Fixtures
743100Rental-Reprod Equip
743910Rent-Oth Eq-Exp Ref

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744XXX Maintenance Contracts This account pool includes the payments for limited-term service and maintenance contracts covering equipment owned or leased by the institution. It includes the cost of servicing and maintaining adding machines, calculators, typewriters, duplication equipment and other business machines, elevators, air conditioners, boilers, audiovisual equipment, etc. These same services not provided for under a maintenance contract are charged to a 735XXX account.

744900Maint Contract-Other
744400Maint Contrct-Edp Sw
744500Maint Agr Wan Sftwre
744300Main Agr N-Wan Edp Eq
744600Maint Agr Wan Equip
744800Maint Agr Video Tr Eq

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745XXX Insurance and Bonding This account pool includes the payments for premiums relating to insurance and bonding. It includes the costs of fire and extended coverage insurance, casualty insurance, automobile liability insurance, public liability insurance and fidelity bonding of institutional employees. It excludes the costs of workers compensation premiums these premiums are included in account number 618600.

745120Insurance On Mtr Veh

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746XXX Other Rentals This account is to be used for other rentals not included in acount pools 741XXX, 742XXX, and 743XXX.

746110Other Rentals

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75XXXX Equipment and Capital Outlay This account pool includes the payments for acquiring legal ownership to equipment, including the related inbound transportation and installation charges. For definitional purposes, equipment possesses the following characteristics- is not consumable or expendable, it is movable, even though sometimes attached to other objects or buildings, it has an expected useful life of longer than one year, and it use does not create a readily observable physical impairment or deterioration. Also, this account pool includes the payments to acquire legal ownership to real property, to construct additions to land and buildings and to equip and furnish buildings with equipment, furniture, furnishings, machinery and component systems. Thus, this account pool includes all expenditures for tangible resources which are may be subject to fixed asset controls. Items costing $5000 or more will be automatically recorded through the FAS System. Also it includes library books, journals and artistic creations. Effective July 1, 2005 Appalachian will define Fixed Assets as those tangible items generally costing $5,000 or more including taxes, shipping and other costs to make the equipment operative and having an estimated useful life of more than one year. Per GASB Statement 51, intangible assets costing $100,000.00 or more are also considered capital assets and new accounts have been provided accordingly for classification of these types of assets. Appalachian will no longer inventory items that cost between $1,500 and $4,999.99 as required by the previous policy. This change in policy will require the following change in coding. Fixed assets containing separate physical parts (i.e. CPU, monitor and keyboard) are no longer considered one asset having one or more component parts. Each separate physical part is considered to be a separate asset and is individually evaluated according to each agency?s inventory/capitalization threshold.


758360Bldg-Erosion Cntl Cn
751030Office Equipment <5k
751050Off Equipment-FAS
751130Office Furniture <5k
751150Off furniture-FAS
751330Voice Comm Equipment <5k
751350Voice Comm Equipment FAS
752130NonWan EDP Equip <5K
752150Nonwan EDP Equip FAS
752250Other Intangible Assets >100k
752320Desktop Computer Software <100K
752330Non-Wan Computer Software <100K
752340Server Software <100K
752350N-Wan Cmp Sftwr >100k
752430Wan EDP Equipment <5K
752450Wan EDP Equip FAS
752630Wan Computer Software <5K
752650Wan Comp Software >100K
752750Patents >100K
752850Easements >100k
753130Education Furniture <5k
753150Educ Furniture-FAS
753230Edu Eq Sci/Med <5k
753250Ed Eq-Sci/Med-FAS
753330Edu Eq Engineering <5k
753350Educ Eq- Engineer-FAS
753930Other Edu Equip <5k
753950Educ Eq- Other-FAS
754529Custody and Security Eq <5k
754530Livestock and Other Animals
754534Personal Computers and Printers <5k
754535Servers <5k
754555Servers FAS
754930Other Motorized Vehicles <5k
754950Mtr Vehicles-Other FAS
755130Construction Eq <5k
755150Construction Equip-FAS
755230Maintenance Eq <5k
755250Maintenance Equipment FAS
755430Athletic Equipment <5k
755450Other Equip- Athletic-FAS
755530Agricultural Equip <5k
755550Oth Equip- Agricultural-FAS
755630Dietary Equipment <5k
755650Oth Equip- Dietary-FAS
755730Video Transmission Equip <5k
755750Video Transmission Equip FAS
755930Other Equipment <5k
755950Other Equipment-FAS
756050Library Books
756130Art & Artifacts <5k
756150Art & Artifacts FAS
756180Library Documents
756500Library Books-Other
756510Libdata Link Sys
757100Land Acquisition Cst
757110Permanent Easements <100K
757200Land Legal-Recording
757201Land Legal-Recording- CI ONLY
757300Land Appraisal Fees
758010Bldg Acquisition Cst- CI ONLY
758020Bldg Acq-Legal Recd
758030Bldg Acq-App Fee
758050Buildings FAS
758100Bldg-Planning Exp
758200Bldg-Design Contract
758300Const In Progress
758310Bldg-Gnrl Contracts
758320Bldg-Electrical Cont
758330Bldg-Plumbing Cont
758340Bldg-Masonary Cont
758350Bldg-Roofing Cont
758370Bldg-Mechanical Cont
758380Bldg-Landscape Cont
758400Bldg-Asbestos Removl
758510Bldg-Hvac Contracts
758520Bldg-Refrig Contract
758530Bldg-Elevator Cont
758540Bldg-Sprinkler Cont
758550Bldg-Telecomm Cont
758720Bldg-Legal& Adv Fee
758730Bldg-Constsite Surv
758740Bldg-Proj Inspect Fe
758790Bldg-Misc Costs- CI ONLY
758795Bldg-Leasehold Improvements
759150Highways FAS
759151Highways-CI ONLY
759250Parking FAS
759251Parking- CI ONLY
759351Landscaping CI ONLY
759450Sewerages FAS
759451Sewerages- CI ONLY
759540Comm Cable Contract
759550Towers/Tanks/Wells FAS
759551Towers/Tanks/Wells- CI ONLY
759650Fences FAS
759651Fences- CI ONLY
759950Oth Structures and Improvements FAS
759951Other Structures and Improv-CI ONLY

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76XXXX Aids and Grants This account pool class includes the payments of financial aid monies to various authorized recipients. These payments can be in the form of contracts, grants, subsidies, state aid or allocations.

765100Appropriated Grants
765200Minority Presence Grant
765500Teacher'S Scholarshp
765750Grad Asst Tuit Award
765800Incentive Scholarshp
765850Incentive Sch Nat Ame
765810UNC Campus Scholarship
765900Educational Award-Ot
765910Pell Awards-Current
765920SEOG Awardinit-Cur
765950Scholarship Fnd Awrd
765960Educ Awards-Undefind
765980Teaching Fellows
769900Other Aids& Grants
765990Physical Education-Coaching
765970Future Teachers
765780Graduate Scholarships
765915Academic Competitiveness Grant
765917National Smart Grant
765985Golden Leaf Scholarship
765971Educational Lottery Scholarship
765972Penn Family Scholarship
765973Teacher Asst Scholarship
765974NC Sheriff Association Scholarship
765975The Carrow Scholarship
765976James Lee Love Scholarship
765977AP & Francis Dickson Scholarship
765978Invento Scholarship
765961UNC Need-Based Grant
765962NC Student Incentive Grant
765963EARN Scholarship
765964Foster Youth State Vouchers (ETV)
765912TEACH Grant
765965DC Tag
765966DC Leap
765979Pros Teacher Sch Loan
765981CM and MD Suther Scholarship
765982NC School of Science and Math
765983Nurse Scholarship Program
765984NC REACH
765986NC Principal Fellows
765987Health Science and Math
765988Nurse Educators of Tomorrow
765989Chinqua Penn Scholarship
765991Jewel Scholarship
769960Stipends Respite
769970Respite Care Duke
769800Other Aid
769850Oth Aids & Grants Individ (FAC)

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77XXXX Debt Service This account pool includes the payments for retirement of institutional indebtedness and the charges, such as interest and loan fees, associated with indebtedness. This object class is utilized only with expenditures from the plant fund group.

776020Capital Lease Prin Pymt

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785XXX Petty Cash, Imprest Cash, and Clearing Accounts This account pool includes the disbursing advances to petty cash funds, imprest funds, working funds and revolving funds.

785320P-Card Recon Clearing
785500Revolving Funds
785250Due To Trust Funds
785260Due From Trust Exp Ref
785270Due To Overhead Rec
785280Due From Overhead Rc
785290Due To NRAQ NC Inc Tx
785010Imprest Change Fund
785020Petty Disbursing Fd
785030General Clearing Act
785040Auxil bill Clear Acct
785050UPPS Clearing Acct
785060Retire Clearing Acct
785070Medins Clear Acct
785090FICA Clearing Acct
785110NC Inc Tx Whld/NRA
785120Sales/Use Tax 2%
785170NC Withhold
785180Fed Withhold
785200NC Flex Clearing
785210Due To Academic
785220Due From Acad Exp Ref
785230Due To Student Auxil
785240Due From StdAuxil Ex Rf
785310E-procurement Clearing
785330Sales Tax 6.75
785420NRLP P-Card Clearing 990140

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786XXX Other Services This account pool includes payments for contracted services not separately identified.

786800Tort Claims
786200Expert Witness Fee
786350Bond Interest
786600Capital Lease Int Payment
786650Other Interest
786400Debt Fees- Fiscal Agent
786450Debt Fees- Bond Issue Cost
786500Debt Fees- Refund Debt Issue
786550Pay to Refund Debt Escrow Agent
786580Bond DIscount
786100Depreciation Expense-ASU
786102Depreciation Expense- NRL&P Co
786950Indirect Costs
786750Surplus Property Service Charge
786050Membership Dues
786150Non-Library Subscriptions
786030Other Fixed Charges
786700Other Current Services
786900Indemnities & Damages
786720Meeting/Meals- Non Travel
786710Other Current Services-Volunteers
786730Other Non-Allowable Expenses
786701Other Curr Serv-Student Programming
786702Other Curr Serv-Educator Program
786080Entry Fees
786959CI Reversion to General Fund
786960Reversion of CI to Project Res
786250Other Collection Costs
786740Electronic Payment Processing Fee

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88XXXX Transfers This account pool includes the payments recognized as transfers, reserves and non-operating expenditures.

882970Tfrto OSC-DCAP
883450Reserve Arts Center Phase I
883480Reserve Water Plant Operation
883560Res for Comm Annex Renov
883570Res For Old Lib Classroom Renov
883580Reserve Library Fines
883590Res for University Hall Renov
883591Reserve Beasly Broadcast Complex
883592Reserve College of Ed Bldg
882940Disaster Relief Reserve Transfer
883900TRSF to Reim Approp for Payroll
881530Transfers To CWSP
881600Loan Program Tfr
881470Mandatory Transfer-Debt Serv ONLY
881701State Fund Trsf to Mand Debt Serv
884990Residual Eq Trf
884490Transfer- New River Use ONLY
884440Trans to - ASU Only
884410BAD-to clear old FTRACTA record
884420BAD-to clear old FTRACTA record
884450BAD-to clear old FTRACTA record
884460BAD-to clear old FTRACTA record
884470BAD-to clear old FTRACTA record
888555Yr-End ONLY Cash Transfer
884480BAD-to clear old FTRACTA record
882960Trfout Bond Pr
882990Other Inter-Inst Tfr
882910Tfrout Other Univs
882920Tfrout State Agency
882930Other Inter-Inst Tfr
884120Tfr-Retained Approp
881910Tfrappropflex Bdgt
884110Tfr-Acad Retained Rc

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787000Write-Off Receivables
507600Bond Premium
748090Budget Hold Budget Pool
587030Perkins Loan-Bad Debt
589520Loss On Sale Of Prop
787500Loan Receivable Cncl
789100Cost Cncl-Write Off
789110Cost Cncl-Teach < 72
789120Cost Cncl-Mil < 1972
789130Cost Cncl-Teach > 72
789140Cost Cncl-Mil > 1972
789150Cost Cncl-Death/Dis
789160Cost Cncl-Write-Off
789170Cost Cncl-Bankrupcy
789180Cont Prin Asgn To Us
789190Other Cost/Losses
789200Cost Cncl-Peace Corp
789210Cost Cncl-Fam Serv
789220Cost Cncl-Law/Corr
789230Cost Cncl-Nurse/Med
789240Cost Cncl-Sp Ed Tch
789250Cost Cncl Shtg Teach
789260Cost Cncl Peace Corp
789880Sales/Use Refund
509520Add To Plant Faclity
509530Add To Plant Faclity--CI ONLY
509570Other Non-Operating Exp





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