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501XXX Tuition and Fees Revenue This major source of revenue accounts includes tuition charged to students enrolled in courses or academic programs of the institution during regular and summer terms or sessions and fees charged to enrolled students as authorized, established, and/or fixed by the Board of Governors of the University of North Carolina.  Also, it includes, in contra revenue accounts, waivers or remissions of tuition.  The components of this account are measured by the accrual method, rather than the cash method, of accounting.  The write-off of uncollectible claims for tuition and fees must be charged to major account of expenditure 587000 Receivables Written-Off and not to this major source of revenue account or any component of this account.  The recovery of previously written-off claims for tuition and fees must be credited to minor source of revenue 507100 Bad Receivables Collected and not to this account or any component of this account.  Regular term tuition and regular term tuition waiver portions of this account are compatible only with activity 990 Multiactivity.  Similarly, summer terms tuition and summer term tuition waiver portions of this account are compatible only with purpose 102-budget symbol 02-Summer Term Instruction.  Other portions of this account are compatible only with the activity or purpose which provides the service or performs the function related to the charge.

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502XXX Gov, Private and Endowment RevenueThis major source of revenue accounts includes financial resources provided to the institution by branches, departments, agencies, offices, and other entities of state, federal, and local governments, from individuals and nongovernmental organizations, and from endowment and similar funds.

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503XXX Support Service RevenueThis major source of revenue accounts includes financial resources generated by sales of merchandise and the rendering of services not specifically identified elsewhere.  It is not associated with auxiliary enterprises, independent operations, and medical and veterinary services.  (See major sources of revenue Sales and Services Revenues of Auxiliary Enterprises and Independent Operations and Medical and Veterinary Services Revenues.)

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504XXX Auxiliary and Ind Opt Revenue This major source of revenue account includes financial resources generated by operations involving the sales of merchandise and the rendering of services by the institutions student related auxiliaries (see activity 200 Student Auxiliaries and its constituent purposes,  institutional related auxiliaries (see activity 200 Student Auxiliaries and its constituent purposes), institutional related auxiliaries (see activity 210 Institutional Auxiliaries Independent Operations and its constituent purposes).  Its use is compatible only with those operations.  This account excludes revenues which meet the definitions of other revenue accounts and which are indicated as compatible with auxiliary operations.  Such revenue accounts include  501500 Athletic Fees 501600 Health Service Fees 501700 Activity Fees 501800 Indebtedness Fees 507100 Bad Receivables Collected and 507200 Investment Income.

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507XXX Other RevenuesThis major source of revenue account includes financial resources generated by the institution and which are not specifically identified elsewhere in the CHART OF ACCOUNTS.

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509XXX Non-RevenuesThis major source of revenue account inflows of financial resources which should not be classified as revenues but which require identification in order to achieve accountability of all receipts.

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808XXX Transfer-in This major source of revenue account includes the transmission-in of financial resources which are concurrently recognized as transmissions-out in major objects of expenditure numbered 881000, 882000 and 884000.  It includes both intraninstitutional and interinstitutioal transfers-in.

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OTHERN/A