Business Services Resource - Expense Account Codes

This document lists the most commonly used expense account codes for purchasing cards, ShopUW+, and other expenses.


Account Title Definition
2140 Travel-Fleet Charges-Vehicles Charges to departments from  fleet operation for use of State/UW fleet vehicles. This includes charges on the General Services Billing.
2164¹ Travel - Team Travel Travel - Team Travel. Class code required when using this account code - See 28XX series travel account code definitions for corresponding class code. Travel costs associated with athletic team participation in away competition or training.
2167¹ Travel - Student Travel Travel - Student Travel. Class code required when using this account code - See 28XX series travel account code definitions for corresponding class code. Student travel costs for business (conferences, etc.) or educational (field trips, etc.) not defined as international education or study abroad. Employees use appropriate 28XX series travel account codes for their expenses.
2168¹ Travel - Study Tours Travel - Study Tours. Used for expenses and reimbursements associated with students taking a tour of the city/state/country, but not studying. A Study Tour is a tour which is typically short-term in nature, led by a faculty member, can be in the US or foreign, and may or may not award credits. For study abroad see account 2638.
2169¹ Travel - Consultant/Speaker/Guest Travel - Consultant/Speaker/Guest. Class code required when using this account code - See 28XX series travel account code definitions for corresponding class code. Travel costs for guests, contractors, consultants, speakers etc. when travel complies with University policy. See account code 2620 - Fee For Services when travel is included in fee.
2180 Tuition-Training-Develop - Career Reimbursement to employees for tuition and fees at an educational institution (e.g., a UW campus, private university, vocational/technical school) or other course taken to meet the minimum educational requirements for a job (even if the employee is already performing that job), or will qualify the employee for a new trade or business (e.g. mechanic to counselor). Tuition and fees reimbursed only upon successful completion of the course if the employee is still employed at the institution. Course work authorized by the employee’s Divisional Business Office and the Office of Human Resources. Courses may be undergrad or graduate level. Professional development courses needed for acquiring a license such as Bar Exam Review, CPA Review, etc., should be charged to this code. Courses leading to the completion of a professional degree (e.g. law degree, MBA) in a given field or discipline qualifies the employee for a new trade or business. Generally, this also includes education courses that qualify an employee for a new position or specialty within his/her existing trade or business. Clear documentation of career relationship should be on file for any graduate level course reimbursement. Reimbursements to employees for career related course tuition/fees may be reported as income to the employee (IRS Publication 970 under Employer-Provided Educational Assistance). Refer to Account 2184 for job related training.
2184 Training & Development-Job Related Payments to or on behalf of employees for all types of job-related training. To qualify as job-related, the training/course must be required by the employer as a condition to the retention of an established position or status, e.g. continuing professional ed courses, and taken to maintain or improve skills required in the employees present work. May include the following: State or privately sponsored seminars or workshops on use of software packages, management. Practices, system analysis/development effective writing. Credit and noncredit courses at education institutions, e.g. a UW campus, private university, vocational/technical school. An instructor in one subject area taking courses in another subject area. Courses may be undergrad or graduate level. Clear documentation of job relationship should be on file for any graduate level course reimbursement. Reimbursements to employees for job related course tuition/fees is not reported as income to the employee. Training taken to meet the minimum educational requirements for employment, or training that will qualify the employee for a new new trade or business cannot be charged to this code (see account 2180). Use the appropriate travel account codes for travel expenses.
2200 Telecomm-Blanket Encumbrance Transfers-Telecommunication -Chargebacks and intra-institution cost distribution. Use for both sides of transaction.
2201 Telecomm Services-Centrex Service-Telecommunication-Recurring charges for all telecommunication services purchased from a private vendor, including Centrex and non-Centrex equipment and services. Includes telephone central office trunks, intercom systems, Telex service, mobile telephone, cellular telephone including roaming charges, telephone paging, facsimile (FAX), teletypewriter, telephone answering services, telegraph, Western Union, AP wire service, teleconference hook-ups and lines for such services. Special rules may apply for local telephone and other communication costs for Federal Grants. Refer to Federal rules applicable to grants for guidance.
2240 Telephone Service-STS Service-Telephone-STS--Calls made over the STS (State Telecom System-long distance calls accessed by dialing "8") and billed via the DOA General Services Billing System. Use Account 2250 for STS access lines.
2260 Communication-Miscellaneous Service-Communications-Miscellaneous. Other charges not covered by the above categories or communication services such as television channels, satellite down-link charges, videoconference hook-up charges, internet access, WISNET charges, etc.
2270 Cellular Service Cellular Service Charges. Cellular service charges, ex. monthly cellular plan fees.
2310 Rental of Space-UW/State Owned Rental of Space - UW/State Owned. Rental of workspace, facility use (such as ice arena, theater, swimming pool), parking space, etc. at a UW or state-owned facility.
2320 Rental of Space Rental of Space - Non UW/State Owned. Rental of workspace, facility use (such as ice arena, theater, swimming pool), parking space, etc. at privately owned facilities when the payments over the term of the agreement are less than $5000 or when the term of the agreement is one year or less. The terms on the agreement are to be used in this determination, not the terms specified on the purchase order. Use Account 2325 if meets criteria for lease.
2325 Lease of Space Lease of Space. Lease of workspace, facility use, parking space, etc. when the term of the agreement exceeds one year and the lease does not satisfy the criteria for capitalization. The terms on the agreement are to be used in this determination, not the terms specified on the purchase order. Use Account 2320 if meets criteria for rental .
2360 Rental of Other Equip Rental of Other Equipment. Rental of any equipment other than those specifically listed under computer equipment and vehicles when the term of the agreement is one year or less. Includes: Office equipment, copy machines, fax machines. Film/Video Rental, Costumes, Dumpsters, tractors. The terms on the agreement are to be used in this determination, not the terms specified on the purchase order.
2400 Maintenance & Repairs-Grounds Maintenance and Repair - Grounds. Expenses of maintaining and repairing University-owned grounds, utility pipeline repairs, fences, tunnels, walkways, parking lots, etc. Include special assessments for repair, maintenance and replacement of walks, roadways and parking lots. Refer to Account 4490 for new or substantially improved walks, roadways and parking lots. For supplies purchased for maintaining grounds, use Account 3100.
2410 Leasehold Repairs & Maint Maintenance & Improvements - Leasehold Repairs. Maintenance, repairs, alterations or improvements to leased buildings, equipment and land, including fencing & highway signs. For supplies, use Account 3120.
2420 Maintenance & Repair-Structure Maintenance and Repair - Structures. Expenses of maintaining and repairing University-owned buildings, structures and attached fixtures, including elevators and parking structures. Use for asbestos abatement/removal. For asbestos disposal charges, use Account 2680. For supplies purchased for maintaining grounds, use Account 3100.
2460 Maintenance & Repair- DP Equip Maintenance and Repair - Computer Equipment. Cost of maintenance agreements, labor, parts or other costs associated with maintaining or repairing computer equipment, including technical support of installed software. For maintenance or repair costs included in monthly rental, lease or lease purchase charges, use specific lease or rental Account code.
2470 Maintenance & Repair-Vehicles Maintenance and Repair - Vehicles. Payments to private vendors or other state agencies and internal service chargebacks for repair and maintenance of UW/state-owned automobiles, trucks, tractors, snowmobiles, all terrain vehicles and other similar equipment, including associated replacement parts, tune-up, tire rotation, lubrication, washing, towing, registration fees, accessory installation and other related expenses. Use Account 3130 for parts and supplies purchased directly by the department completing the repairs.
2480 Maintenance & Repair-Other Maintenance and Repair - Other Equipment. Payments to internal and external vendors for repair and maintenance of other equipment, including furniture, lawn mowers, trailers, garden equipment, recreation equipment, fire extinguisher recharging, copy machines, printing equipment, broadcast radio, telecommunication, mobile radio and radio paging, audio and video and similar types of equipment. Include cost of maintenance agreements. Use Account 2460 for computer equipment repair. For maintenance and repair to UW owned structures, attached fixtures and grounds, refer to Accounts 2420 and 2400. For repairs and maintenance of leased property, use Account 2410. Use Account 2470 for vehicle repair.
2500 Electricity-Central Electricity-Utility Furnished. Charges for electricity furnished by a utility. For internal chargebacks use Account 9060.
2501 Green Energy Surcharge Green Energy Surcharge - Surcharge for DOA negotiated purchase of green energy utilities.
2510 Gas-Central Gas-Utility Furnished. Charges for gas furnished by a utility. For propane, butane or other bottled gas use Account 2565 (Heating Fuels-Other). For vehicle use, see Account 3140. Use both as debit and credit on internal chargebacks.
2520 Heating-Steam, Hot Water or Air Heating-Steam, Hot Water, Air. Charges for heating energy transported from plants in pipes or ducts. 
2540 Water & Sewage Service Water & Sewage. Charges for cold water, sewage and related municipal services.
2541 Sewage Service Water & Sewage. Charges for cold water, sewage and related municipal services. Definition: Payments for sewage service.
2600 DP Services-State & Univ Dept Services-Data/Word Processing-State and University Departments. Data/word processing services performed by state and university departments, including data processing machine time, data entry, collating, verifying, interpreting, sorting, programming, microfilm and microfiche, subscription mail and electronic mail, etc. Use Account 2610 for payments to private vendor. Use Account 3100 for supplies. Use Account 2460 for maintenance agreements.
2615 Services - COVID Services-COVID. Payments of fees and incidental charges for services provided for COVID-19 related activities. This includes, but not limited to, services to administer COVID-19 vaccines, tests, and contact tracers.
2620 Services - Professional Services-Professional. Payments of fees and incidental charges for professional, instructional or vocational services. This includes, but is not limited to, services provided by lawyers, accountants, graphic artists, chaplains, teachers, counselors, architects, engineers, entertainers, actuarial services, labor relations specialists, consultants, lecture fees and honoraria. Use for legal services including research, opinion, litigation, collection, consulting, and bond counsel. Use for consultants who actually perform a service but are not acting in an advisory capacity. For management consultants, use Account 2621. For travel-related claims, supported by required receipts as defined in the UW Travel Regulations, use the appropriate Travel Account code. For minimal and infrequent miscellaneous services not classified elsewhere, use Account 2623. For services provided internally, refer to Accounts 2600 and 2650. For medical services, use Account 2630 or 2635. For data/word processing services, use Account 2600 or 2621. For architect and engineering services, refer to Account 4520. For plumbers, electricians, carpenters, mechanics or the other craftsmen if operating as individuals or employed by contractors, use Accounts for maintenance or betterments to capital assets.
2621 Services - Consultants Services-Consultants - Costs incurred for consultants under contractual agreements in an advisory capacity to recommend how functions are being or should be performed. Consultants can include doctors, teachers, administrators, engineers, etc. Examples of services include review of management practices or decisions, future purchases or operational systems. Use Account 2620 for consultant professionals who actually perform a task. Example: an Accounting firm may fall under either 2620 or 2621 depending on whether they advise or perform a task. For payments in connection with information systems or building design, refer to Accounts 2610 or 4520.
2622 Collection Agency Fees Collection Agency Fees - Payments to collection agencies for their percentage share including litigation costs for all student loan Accounts receivable and other receivables.
2623 Services - Miscellaneous Example include: Fees for permission to reprint and copyrights. Book Binding Services. Boiler and elevator inspection fees. Commissions on sales. Restocking charges. Record center storage and microfilm services. laundry, dry cleaning, towel and dust mop service, Transportation for blood sample, Payment to foreign entities for non U.W. source services, Real estate taxes for rental properties. For Services provided internally by another department or UW institution, refer to Account 2600 & 2650. For Professional and consultant services, use Accounts 2620 and 2621.
2626 Services - Athletic Officials To track the cost incurred for the payment of officiating fees, mileage reimbursement, and lodging expenses paid directly to hotels. Definition: Expense related to payments to individuals or athletic conferences for officiating services provided during sport contests.
2627 Background Checks Payments to private vendors for background checking services as well as the costs associated with accessing databases used to perform criminal background checks.
2630 Medical Services Services-Medical. Costs incurred for medical services provided by hospitals, doctors, dentists, chiropractors, etc. Use 2635 for hospital patient costs charged to 133 or 144 funds.
2638 Study Abroad Tuition, fees and travel expenses associated with students studying for an academic term abroad. Used when a student attends another university in a foreign country, typically for a full semester, and is not led by a faculty member. Both payments to the international institution and receipts collected from students use this coding. For student travel study tours see account 2168.
2650 Services - Internal Services-Internal-State & University. Services and related supplies purchased internally from a UW department, another UW institution or a state agency where there is not another specific Account. Include technical or specialized services provided by internal service departments  such as  Animal Care Unit, Physical Plant, Cartographic Lab, System Administration Cooperative Services chargebacks, Soil Analysis Lab, WHA TV and Radio, State Records Center, Management Institute, State Laboratory of Hygiene, etc.
2670 Printing & Duplicating-State Printing & Duplicating-State. Expenditures for printing, typesetting and duplicating performed by UW/state printing operations. This includes setup and printing services, Copy Center charges, Central Print Shop services, WISCOMP and paper charges. Included are informational publications, forms, classroom materials, stationery, resale publications, student publications, etc. 
2675 Printing & Duplicating-NonStat Printing & Duplicating-Non State. Expenditures for printing, setup, and duplicating performed by private vendors. Included are informational publications, forms, classroom materials, stationery, resale publications, student publications, etc.
2680 Serv-Housekeeping & Janitorial Services-Housekeeping & Janitorial. All expenditures for services provided by private vendors or internally.  Examples include: rubbish/garbage and snow removal, sanitation services, window washing, floor cleaning and exterminator service. Use for hauling of hazardous waste. For services provided internally by another department or UW institution, refer to Account 2600 & 2650. For laundry, dry-cleaning, and towel & dust mop services, use Account 2623.
2800 Transportation Airfare - In State Transportation Airfare and Related - In State. Commercial coach/economy or charter air carrier tickets, including allowable charges for seat assignments for individuals or groups. Airline baggage or equipment fees. If additional baggage beyond the first piece and/or overweight/oversized baggage. Charges imposed by the airline to change, re-issue or cancel tickets. SFS travel class code equivalent TE_01.
2801 Transportation Airfare-Out of State Transportation Airfare and Related - Out of State. Commercial coach/economy or charter air carrier tickets, including allowable charges for seat assignments for individuals or groups. Airline baggage or equipment fees. If additional baggage beyond the first piece and/or overweight/oversized baggage. Charges imposed by the airline to change, re-issue or cancel tickets. SFS travel class code equivalent TE_02.
2802 Transportation Airfare - Foreign Transportation Airfare and Related - Foreign. Commercial coach/economy or charter air carrier tickets, including allowable charges for seat assignments for individuals or groups. Airline baggage or equipment fees. If additional baggage beyond the first piece and/or overweight/oversized baggage. Charges imposed by the airline to change, re-issue or cancel tickets. SFS travel class code equivalent TE_03.
2810 Gas-Vehicle Rental/Fleet - In State Gas-Vehicle Rental/Fleet - In State. Cost for vehicle rentals for UW sponsored purposes, including relocation. Purchase of fuel for: rental vehicles, fleet vehicles when State/UW fuel card is not accepted, self-move rental truck or van fuel for the purposes of employee relocations. SFS travel class code equivalent TE_04.
2811 Gas-Vehicle Rental/Fleet-OutofState Gas-Vehicle Rental/Fleet - Out of State. Cost for vehicle rentals for UW sponsored purposes, including relocation. Purchase of fuel for: rental vehicles, fleet vehicles when State/UW fuel card is not accepted, self-move rental truck or van fuel for the purposes of employee relocations. SFS travel class code equivalent TE_05.
2820 Transportation - Other - In State Transportation - Other - In State. Train/Taxi/Subway/City Bus, etc. Local transportation charges for taxi, car share service (i.e. Uber) shuttle, city bus, ferry, subway, and commuter rail, etc. including related gratuities. SFS travel class code equivalent TE_07.
2821 Transportation-Other - Out of State Transportation - Other - Out of State. Train/Taxi/Subway/City Bus, etc. Local transportation charges for taxi, car share service (i.e. Uber) shuttle, city bus, ferry, subway, and commuter rail, etc. including related gratuities. SFS travel class code equivalent TE_08.
2822 Transportation - Other - Foreign Transportation - Other - Foreign. Train/Taxi/Subway/City Bus, etc. Local transportation charges for taxi, car share service (i.e. Uber) shuttle, city bus, ferry, subway, and commuter rail, etc. including related gratuities. SFS travel class code equivalent TE_09.
2830 Mileage - In State Mileage - In State. Reimbursement for miles driven in a privately owned vehicle while conducting UW business. SFS travel class code equivalent TE_10.
2831 Mileage - Out of State Mileage - Out of State. Reimbursement for miles driven in a privately owned vehicle while conducting UW business. SFS travel class code equivalent TE_11.
2840 Registration Fees - In State Registration Fees - In State. Fees charged to attend an event such as a conference, workshop, seminar, training or meeting. SFS travel class code equivalent TE_13.
2841 Registration Fees-Out of State Registration Fees-Out of State. Fees charged to attend an event such as a conference, workshop, seminar, training or meeting. SFS travel class code equivalent TE_14.
2842 Registration Fees - Foreign Registration Fees - Foreign. Fees charged to attend an event such as a conference, workshop, seminar, training or meeting. SFS travel class code equivalent TE_15.
2850 Lodging - In State Lodging - In State. Lodging accommodations for individuals or groups. Including tax when non-exempt. SFS travel class code equivalent TE_16.
2851 Lodging - Out of State Lodging – Out of State. Lodging accommodations for individuals or groups. Including tax when non-exempt. SFS travel class code equivalent TE_17.
2852 Lodging - Foreign Lodging – Foreign. Lodging accommodations for individuals or groups. Including tax when non-exempt. SFS travel class code equivalent TE_18.
2860 Meals/MI&E Per Diem - In State Meals/MI&E Per Diem - In State. Meals & Incidental Expense (M&IE) Per Diem: allowance reimbursed to travelers for overnight travel based on location of stay. Includes required deductions for first/last days of travel and any provided meals. Meals hosted: meals purchased on behalf of others for business meetings, trainings, business dinners, including meal money disbursements for students. Including gratuity and tax. Athletics Pre/Post Game Meal: team pre/post game meals and snacks, including tax, gratuity and/or service charges. Athletics Meals: meals for team or recruit students including tax, gratuity and/or service charges. SFS travel class code equivalent TE_19.
2861 Meals/MI&E Per Diem - Out of State Meals/MI&E Per Diem - Out of State. Meals & Incidental Expense (M&IE) Per Diem: allowance reimbursed to travelers for overnight travel based on location of stay. Includes required deductions for first/last days of travel and any provided meals. Meals hosted: meals purchased on behalf of others for business meetings, trainings, business dinners, including meal money disbursements for students. Including gratuity and tax. Athletics Pre/Post Game Meal: team pre/post game meals and snacks, including tax, gratuity and/or service charges. Athletics Meals: meals for team or recruit students including tax, gratuity and/or service charges. SFS travel class code equivalent TE_20.
2862 Meals/MI&E Per Diem - Foreign Meals/MI&E Per Diem - Foreign. Meals & Incidental Expense (M&IE) Per Diem: allowance reimbursed to travelers for overnight travel based on location of stay. Includes required deductions for first/last days of travel and any provided meals. Meals hosted: meals purchased on behalf of others for business meetings, trainings, business dinners, including meal money disbursements for students. Including gratuity and tax. Athletics Pre/Post Game Meal: team pre/post game meals and snacks, including tax, gratuity and/or service charges. Athletics Meals: meals for team or recruit students including tax, gratuity and/or service charges. SFS travel class code equivalent TE_21.
2863 Day Trip Meal (Taxable) - In State Day Trip Meal Allowance (Tax Reportable) - In State. $15.00 discretionary maximum when travelers are expected to incur meal costs without provided meals or overnight stay. SFS travel class code equivalent TE_22.
2870 Travel - Miscellaneous - In State Travel - Miscellaneous - In State. Allowable travel related expenses not identified by specific expense type or included as part of M&IE per diem (tolls, internet, visa fees, currency conversion fees, etc.). Parking charges incurred while conducting UW business. SFS travel class code equivalent TE_24.
2871 Travel-Miscellaneous - Out of State Travel - Miscellaneous - Out of State. Allowable travel related expenses not identified by specific expense type or included as part of M&IE per diem (tolls, internet, visa fees, currency conversion fees, etc.). Parking charges incurred while conducting UW business. SFS travel class code equivalent TE_25.
2872 Travel - Miscellaneous - Foreign Travel - Miscellaneous - Foreign. Allowable travel related expenses not identified by specific expense type or included as part of M&IE per diem (tolls, internet, visa fees, currency conversion fees, etc.). Parking charges incurred while conducting UW business. SFS travel class code equivalent TE_26.
2880 Relocation-Direct Costs-In State Relocation-Direct Costs-In State (Tax Reportable). Direct Costs (i.e. van line, packing/unpacking, rental truck/trailer for self- move, etc.) to move household contents/personal effects from the old primary residence to the new primary residence. SFS travel class code equivalent TE_27.
2881 Relocation-Direct Cost-Out of State Relocation-Direct Costs-Out of State (Tax Reportable). Direct costs (i.e. van line, packing/unpacking, rental truck/trailer for self-move, etc.) to move household contents/personal effects from the old primary residence to the new primary residence. SFS travel class code equivalent TE_28.
2884 Relocation – Stipend Relocation – Stipend (Tax Reportable). Pre-payment to employee for relocation costs. SFS travel class code equivalent TE_30.
2893 Event - Catering Event - Catering. Cost of food/beverage, allowable decorations, service fees, gratuities or delivery fees related to hosting a University sponsored event, Official Function, or educational program such as a conference, reception, workshop, etc., with multiple attendees from both inside and outside the University. See Hosted Meals for meal purchases that are not University Sponsored Event related. For event related supplies see Supply account codes. SFS travel class code equivalent TE_35.
2895 Event - Meeting Space Event - Meeting Space. Costs for meeting space or room rental for the purpose of hosting a University sponsored event, Official Function, or educational program, such as a conference, reception, workshop etc., with multiple attendees from both inside and outside the University. For event related supplies see Supply account codes. SFS travel class code equivalent TE_37.
2896Travel Agency Service FeesFeesTravel Agency Service Fees. Reservation or service fee charges paid to travel agencies, tour operators or coordinators, and other travel related suppliers for making reservations or coordinating travel, tours, etc. SFS travel class code equivalent TE  38
2899 Travel - Reduction Travel - Reduction. Reduces the overall expense report to a fixed dollar/budget amount for a trip. Entry requires a reason be included in the justification/explanation field of the expense report. SFS travel class code equivalent TE_34.
3100 Supplies Supplies -Supplies and materials used for administrative, academic, and program-related purposes in offices, labs, classrooms, health care facilities, libraries, grounds, recreation programs, athletic programs. Include such items as: audio-visual supplies, drafting & photographic, educational, recreational, experimental animals, general office supplies, reference materials, horticultural, agricultural, purchasing card transactions not specifically categorized in other codes, safety supplies for employees, safety shoe allowance and safety glasses, uniforms. For maintenance/operational supplies, use Account 3120. For Materials for resale use Account 3790. For equipment/furniture costing less than $5,000.00 refer to Account 3195, etc.
3101 Misc. Purchases/Supplies Misc. Purchases/Supplies - Office materials and supplies (paper, pencils, pens, envelopes, reference materials, etc.) for internal office use or required when in travel status. Also include charges for copying from other than copy centers/duplicating shops.
3104 Supplies - Classroom, Medical and Recreational Use of this code is optional for non-Madison business units.  Continue to use Account 3100 if this type of expense does not need to be tracked separately. Definition: Materials used for instructional purposes in classrooms, libraries or Extension classes, materials used in educational demonstrations, materials purchased for construction of theatrical props, costumes, etc., chemicals, medical and surgical supplies, footballs, bats, athletic uniforms, paperback books, etc.  Also include charges for copying from other than UW copy and duplication center.  For non-capital equipment and non-capital furniture use account 3195; drafting and photographic supplies use account 3102.
3105 Supplies - Laboratory Use of this code is optional for non-Madison business units.  Continue to use Account 3100 if this type of expense does not need to be tracked separately. Definition: Supplies used for laboratory purposes including glassware, ring stands, and similar student lab supplies, laboratory and scientific utensils.
3106 Supplies - Ground, Agricultural, and Animal Use of this code is optional for non-Madison business units.  Continue to use Account 3100 if this type of expense does not need to be tracked separately. Definition: Supplies used for grounds keeping, such as seeds, insemination supplies, plants, insecticides, fertilizers, shovels, rakes, hoses, grounds signs, mowers and snow blowers.  Also include seed envelopes, nursery burlap, dairy supplies, forage and animal supplies, etc.
3110 Supplies-Drugs & Medical Supplies - Drugs and Medical Supplies (Human Use Only) Payments for medicines, drugs and medical supplies used to treat patients or inmates of UW/State institutions, hospitals, etc.
3112 Testing Supplies - COVID Testing Supplies -COVID. Supplies for administering COVID testing, including kits, consumables, reagents and QA control.
3115 Other Expenses - COVID OTHER EXPENSES - COVID. COVID-19 expenses not identified by specific expense type. Examples include research equipment, DoIT bandwith software purchases, online learning costs, lab testing equipment, food for essential employees.
3117 Cleaning/Sanitation Costs - COVID CLEANING/SANITATION COSTS - COVID. Cleaning and sanitation costs specifically related to COVID.
3118 Telecommuting Costs - COVID TELECOMMUTING COSTS - COVID. COVID-19 telecommuting costs, including laptops and accessories purchased specifically and only for COVID-19 related activities.
3119 PPE & Safety Supplies – COVID PPE & SAFETY SUPPLIES - COVID. COVID-19 personal protective equipment and safety supplies. Examples: masks, face shields, gowns, and gloves.
3120 Supplies-Maint/Operational Supplies - Maintenance/Operational -Supplies used by UW personnel to maintain, repair and operate buildings and equipment, both UW/state-owned and privately owned. Supplies used by UW personnel to maintain, repair and operate buildings and equipment, both UW/state-owned and privately owned. Include janitorial, housekeeping and shop supplies, kitchen supplies, plumbing, painting, dishes, small or hand-held tools, laundry supplies, supplies used to repair furniture, fixtures and building equipment, etc. Use Account 3100 for supplies purchased not related to maintenance & operations.  For repair and maintenance by private vendors or UW/state agencies, refer to Accounts  2410 or 2420.  Use Code 3130 for supplies purchased to repair and maintain vehicles.
3130 Supplies-Vehicles Supplies - Vehicles - Parts and supplies used by UW personnel for the repair and maintenance of UW/state-owned, rented or leased vehicles.  A vehicle is a motorized device that travels from point to point on wheels, tracks, water, etc., under the control of an onboard motor. Include supplies such as batteries, tires, spark plugs, replacement parts, antifreeze, motor oil, lubricating oil and grease. For repair and maintenance performed by private vendors or other state agencies, refer to Code 2470.
3140 Fuel for Vehicles Fuel for Vehicles - All fuels for vehicle use, including gasoline, gasohol, diesel or other fuels to be used in UW/state-owned and leased vehicles.
3150 Software Purchases Software-Under $5,000 Software < $5,000. Purchase or lease of software, including site and concurrent licenses, where the intent is to take ownership and the payments for the software are less than $5,000. Use this code when per site/user cost for Microsoft Office products, site licenses, upgrades etc. is less than $5,000. For software purchases over $5,000, use Account 4630.
3151 Software Maintenance Payments Maintenance and support payments for purchased software.
3165 Food & Food Service Contracts Food and Food Service Contracts - All expenditures for food requiring further processing used in meal preparation or meals purchased from external or internal vendors. Include board for housefellows, resident  assistants and resident directors. Include meals for food service evaluators, UW Athletes, Headstart, Champ and Upward Bound participants not in travel status. Include food for child care centers, recreational, social and non-business activities. For meals for UW sponsored meetings, conferences, camps, workshops, etc. or for orientation expenses, refer to Account 2893.
3194 Computers and Related Peripherals - Not Capitalized Computers and Related Peripherals - Not Capitalized - Computers and related peripherals which are not capitalized, which when purchased separately would individually cost less than $5,000. Items include, but are not limited to: Modems, printers, scanners, laptops, keyboards, monitors, hard drives, misc, etc. For non-capital equipment and non-capital furniture (including printer stands), use account 3195.
3195 Equip & Furnit not Capitalized Equipment and Furniture - Not Capitalized - Equipment and furniture which are not capitalized or inventoried, individually cost less than $5000, and have an anticipated useful life of more than one year. Items shall include, but not be limited to: Air Conditioners, appliances and kitchen equipment, beds and dressers, desks and credenzas, draperies and blinds, microscopes and lab equipment, musical instruments, printer stands, rugs and carpeting unattached, tables and chairs, telephones, fax machines, typewriters, calculators. For data/word processing software, refer to Account 3150.  For furniture items which become part of a new building or building addition, capitalize and use Account 4520 regardless of the cost.
3420 Insurance-Property Insurance-Property - Insurance premiums for all types of insurance on equipment, buildings, and contents and vehicles. Included are: Musical Instruments, Fine art, Radio Tower, Livestock. Payments to DOA State Risk Management or outside vendors.
3425 Insurance-Liability (State) Insurance-Liability- Insurance premiums for liability insurance coverage such as malpractice, environmental, etc. to DOA State Risk Management or outside vendors.
3430 Insurance-Worker's Comp Insurance-Worker's Comp - Insurance premiums paid to DOA State Risk Management for the state self-funded Worker¿s Compensation Program.
3440 Insurance-Other Insurance-Other - Insurance premiums not included elsewhere such as foreign workers compensation, contractual liability, crime, boiler etc.
3700 Postage Postage - Charges from the US Postal Service or via General Services Billing System for postage stamps, metered mail, special delivery, registered mail, parcel post, postal express, bulk mailing services, campus mail services, and annual mailing fees. Include these services purchased in foreign countries. For freight shipments by common carriers, use Account 3710. For FedEx, UPS, etc. use Account 3710.
3710 Freight Freight and Handling - Inbound and outbound freight shipments by common carriers, UPS, Federal Express, Purolator, etc. Include customs charges and package express not applicable to vendor purchases. Include third party charges. For services provided by U.S. Postal Service, use Account 3700.
3720 Subscriptions Subscriptions - Subscriptions to newspapers, magazines, cable TV services, and other periodicals. Use Account 4820, 4830, 4860 & 4870, domestic & foreign periodicals including electronic periodicals for permanent additions to libraries. The subscription must be in the name of the institution.
3730 Memberships Memberships - Membership dues in associations and organizations. Membership normally should be in name of institution. State funds may not be used for individual memberships for employees in CPA societies, Unions, WI Bar Associations, etc.
3740 Advertising, Marketing & Promotions Advertising, Marketing & Promotions - Payments to newspapers, magazines, advertising agencies, radio and television stations, etc. Included are: Promotional advertising, Ads for employment of personnel, display ads, mailing lists, publication of official notices including procurement and constructions bids. Include marketing material and promotional items associated with UW sponsored events and programs.
3750 Prizes & Awards Prizes and Awards - Prizes and awards such as cash, plaques and trophies, including engraving. Cash awards to employees for meritorious or distinguished service, exceptional performance, etc., must be paid through the payroll system.
3790 Material for Resale Resale Materials and Services - All materials, services and supplies purchased externally to be resold, including postage, telephone service, cigarettes, alcoholic beverages, candy bars, pop, milk, seed, etc., and materials processed for sale.  For food purchased for meal preparation or meals purchased from internal or external vendors, use Code 3165.
3830 Textbooks&Software-Rental/Stu Textbooks & Software Rental to Students
3920 Transfers - Admin Costs Disb Transfer - Administrative Cost Distribution - Intra-institution distribution of administrative costs. Use the appropriate Sales Credit Account for the credit portion of these transfers. For services provided by a state or UW department or institution, refer to Account 2650.
3930 Transfer-Ovrhead Allow-133&144 Transfer - Overhead Allowance - Overhead allowances as specified for Fund 133 and 144 Accounts.
3960 Transfers - Termination Leave Transfers - Termination Leave - Allocation of Termination Leave to cover Lump Sum Sabbatical Payments.
4480 Land Land - Cost of land including easements, rights-of-way, recording and filing fees, abstracts, survey fee and property taxes associated with the acquisition. Include Grounds #.
4490 Land Improvements Land Improvements - Cost of improvements to lands which increases the usefulness and value. Include: Cyclone fencing, stone walls, newly surfaced roadways, drainage systems, new sewage and water lines, ponds, outdoor lighting, wells and special assessments for land improvements. Include Grounds #.
4520 Bldg & Attached Fixtures Building & Attached Fixtures - Costs associated with purchase or construction of UW-owned buildings, building additions, and betterments. Costs which constitute a full betterment to a building should be charged to this code (Example: installation of an elevator system; permanent air conditioning system; security system; sprinkler system for fire prevention, etc.). Include fees paid to architects and consultants (external and internal) for designs, plans and specifications. Use account code 2628 for design fees related to projects not approved.  Use Account 2420 for building maintenance and repair costs which do not add value to a building (Example: replacement carpeting, office remodeling; window replacement, etc.).  Include Building #.
4602 Equipment - Laboratory and Classroom Use of this code is optional for non-Madison business units.  Continue to use Account 4604 if this type of expense does not need to be tracked separately. Definition: Use of this code is optional for non-Madison business units.  Continue to use Account 4604 if this type of expense does not need to be tracked separately.
4604 Equipment Equipment & Furniture - Cost of all types of equipment and furniture (both fixed and moveable) that have a unit cost of $5000 or more and a useful life of more than one year. Use Account 4640 for acquisition of wood furniture. Use Account 4620  or 4625 for acquisition of computer equipment. Use Account 4605 for capital leases of equipment or furniture. Use Account 4520 for fixed equipment which becomes permanently attached to buildings or structures, generally not removed if the building or structure is sold.
4605 Equipment-Capital Lease Capital Lease-Equipment & Furniture - Lease of equipment and furniture not identified elsewhere when the lease agreement meets the criteria of a Capital Lease.
4620 Computer Equipment Computer Equipment - Computer mainframe, network servers, uninterruptible power supplies, and network backbone equipment.   Whether purchased or under lease/purchase agreements, include mainframe equipment, magnetic, optical and network storage devices, file servers, application servers, web servers, printers, multiplexors, remote access equipment, network switches, network routers, network firewall devices, etc. Includes associated peripherals whether purchased or under lease/purchase agreements. Use Account 4625 for capital lease of computer equipment.
4630 Software Purchase Capitalized Computer Software - > $5,000-Cost for development of database - application - network or server software and/or firmware, including site  and concurrent licenses which cost $5,000 or more per package. Use Account 3150 for software when the package cost is less than $5000. Use Account 4635 for software obtained through a capital lease agreement.   Use Account 2330 for rental and Account 2335 for lease when there is no intent to take  ownership.
4652 Automobiles Passenger Vehicles - Cost of vehicles such as automobiles, station wagons, vans, buses etc., when primary use is for transportation of employees and students on public highways in performance of assigned duties. Include cost of permanently attached accessories if added at time of purchase (trailer hitch, spotlight, luggage rack, car phone). Use Account 3195 for accessories added to used motor vehicles or that do not meet the test for capitalization. Use Account 3195 for used vehicles <$5000. Use Account 4655 for leased vehicles.
4660 Trucks & Other Vehicles Trucks and Other Vehicles - Cost  of  motorized  vehicles  such as trucks, tractors, boats, snowmobiles, all terrain vehicles, graders,  fork-lifts, riding lawn mowers, lawn  tractors, etc. when primary use is not related to passenger conveyance. A vehicle is a motorized device that travels from point-to-point on wheels, tracks, water and is under the  control of an onboard operator/driver. Use Account 4604 for motorized equipment that cannot be classified as a vehicle. Use Account 3195 for purchases or accessories added to used motor vehicles or that do not meet the test for capitalization.
4800 Books (Print Monographs) Books (Print Monographs)
4820 Periodicals & Serials (Printed Materials) Periodicals & Serials (Printed Materials)
4840 Electronic Monographs Electronic Monographs
4860 Electronic Periodicals and Serials Electronic Periodicals and Serials
4985 Access Fees - Electronic Resources Access Fees: Fees charged by vendors of electronic resources to allow us continued access to an electronic resource. They could be for electronic books, journals, databases or serials.

Notes                              
¹ Account codes  2164, 2167, 2168, and 2169 require a class code. See the following table:

Class Title
TE_01 Transportation - In State 
TE_02 Transportation - Out of State 
TE_03 Transportation - Foreign 
TE_04 Car Rental - In State 
TE_05 Car Rental - Out of State 
TE_06 Car Rental - Foreign 
TE_07 Local Transport - In State 
TE_08 Local Transport -Out of State 
TE_09 Local Transport - Foreign 
TE_10 Mileage - In State 
TE_11 Mileage - Out of State 
TE_12 Mileage - Foreign 
TE_13 Registration Fees - In State 
TE_14 RegistrationFees-Out of State 
TE_15 Registration Fees - Foreign 
TE_16 Lodging - In State 
TE_17 Lodging - Out of State 
TE_18 Lodging - Foreign 
TE_19 Meals - In State 
TE_20 Meals - Out of State 
TE_21 Meals - Foreign 
TE_22 Taxable Meals - In State 
TE_23 Taxable Meals - Out of State 
TE_24 Incidentals - In State 
TE_25 Incidentals - Out of State 
TE_26 Incidentals - Foreign 
TE_27 Relocation - In State 
TE_28 Relocation - Out of State 
TE_29 Temp Relo Lodging - In State 
TE_30 Relocation Stipend - In State 
TE_31 Event - In State 
TE_32 Event - Out of State 
TE_33 Event - Foreign 
TE_34 Travel - Reduction 
TE_35 Catering
TE_36 A/V
TE_37 Meeting Space
TE_38 Travel Agency Service Fee

A copy of the above table can be downloaded here: UWL Common Expense Account Codes.

Additional account codes can be found on the UW System Administration Account Codes page:

An archived copy of the UWSA Chart of Accounts can be found here: UWSA Chart of Accounts - Account Codes.




Keywords:Business Services, accounts codes, accounts, funding, purchasing cards, expense   Doc ID:118280
Owner:Mark H.Group:UW-La Crosse
Created:2022-04-30 10:38 CSTUpdated:2022-06-23 08:35 CST
Sites:UW-La Crosse
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