690100 Interdepartmental Services Expense - Valid for: DUHS, Univ
Prior to July 1, 2019, this G/L account was used by service centers to charge customers for services provided. Beginning July 1, 2019, service centers no longer use 690100 for billing and instead use a unique 7xxxxx G/L. Therefore, 690100 should be used sparingly and only if a more appropriate G/L cannot be identified.
690101 Interdepartmental Personnel Expense - Valid for: DUHS, Univ
This G/L should be used to record the costs for clinical and associated services provided by faculty and staff for research activities (commonly referred to as secondary studies) and for clinical staff costs for study recruitment where the effort is not measurable.
690161 Institutional Review Board Fee - Valid for: Univ
690170 Interdepartmental Expense - Valid for: Central Use Only
690200 Advertising and Publicity - Valid for: Univ, DUHS
This G/L account should be used for costs incurred in promoting and advertising Duke and its related activities (such as athletic events, special programs, educational promotions, etc.) through newsprint, radio, television, internet, etc.
NOTE: For Federally Funded Projects:
The only allowable advertising costs are those which are solely for: (A) the recruitment of personnel required for the performance by the recipient of obligation arising under a Federal award; (B) the procurement of goods and services for the performance of a Federal award; (C) the disposal of scrap or surplus materials acquired in the performance of a Federal award except when recipients are reimbursed for disposal
costs at a predetermined amount; or (D) other specific purposes necessary to meet the requirements of the Federal award.
690201 Corporate Sponsorships - Valid for: DUHS
The G/L account is used to distinguish between media advertising and sponsorships.
NOTE: For Federally Funded Projects:
The only allowable advertising costs are those which are solely for: (A) the recruitment of
personnel required for the performance by the recipient of obligation arising under a Federal award; (B) the procurement of goods and services for the performance of a Federal award; (C) the disposal of scrap or surplus materials acquired in the performance of a Federal award except when recipients are reimbursed for disposal costs at a predetermined amount; or (D) other specific purposes necessary to meet the requirements of the Federal award.
690300 Administrative Services: Building Facilities - Valid for: DUHS, Univ
This G/L account is used to record administrative and fundraising expenditures on construction projects so that these costs can be isolated from capitalizable costs.
690400 Audit Fees - Valid for: DUHS, Univ
This G/L account should be used to record charges for financial audit services rendered to Duke by public accounting firms. Management consulting services rendered by public accounting firms should be charged to the appropriate 6916** G/L account.
690401 Tax Preparation Fees - Valid for: DUHS
690500 Reserve Adjustments - Valid for: DUHS, Univ
This G/L account is used to recognize expense from actuarially determined estimation of insurance reserves for indemnity and allocated loss adjustments.
690600 Association Dues, Membership, and Certification Fees - Valid for: Univ, DUHS
This G/L account should be used for dues and fees for memberships in professional organizations and societies, and for professional licensing and certification fees. All payments for memberships and dues must be approved by a Dean, Director or senior department administrator. Professional licensing and certification fees do not require officer approval.
690661 Dues Sharing Payments - Valid for: Univ
To differentiate dues sharing payments to societies from membership dues.
690700 Attorney Collection Fees - Valid for: DUHS, Univ
This G/L account should be used for commissions paid to attorneys for amounts collected on delinquent loans and other receivables owed to Duke.
690800 Legal Fees - Valid for: DUHS, Univ
This G/L account should be used to record legal services, expenses of witnesses, court costs, etc. incurred in any legal action involving Duke.
690801 Legal Fees: Debt Financing - Valid for: DUHS, Univ
To account separately for legal fees associated with Debt Financing
690805 Legal Fee Reimbursements - Valid for: Univ
This G/L account should be used to record deposits and reimbursements of legal fees, resulting from licensing of various patented technologies.
690900 Bad Debts Assigned to Federal Government - Valid for: DUHS, Univ
This G/L account represents Perkins/National Direct Student Loans deemed uncollectable and assigned back to the Federal Government.
691000 Bad Debt Accrued Expense - Valid for: DUHS, Univ
This G/L account should be charged each fiscal month with a provision for anticipated losses on accounts and notes receivable
691001 Bad Debt Expense: (Outpatient) - Valid for: DUHS
691002 Bad Debt Expense: Emergency Room - Valid for: DUHS
691003 Bad Debt Expense: Non-Patient Accounting System - Valid for: DUHS
691005 Bad Debt Expense - Accounts Receivable - Valid for: Treasury Operations
Account will be used to charge off uncollectable invoices created through the A/R system in SAP.
691100 Bad Debt Expense: Contra - Valid for: DUHS, Univ
This G/L account should be credited when accounts receivable which were previously written off are collected, so that collection results can be separately identified.
691101 Bad Debt Expense (Inpatient) - Valid for: DUHS
691102 Bad Debt Expense (Outpatient) - Valid for: DUHS
691103 Bad Debt Late Revenue - Valid for: DUAP
This GL is used for new accounting format for DPC late revenue.
691104 Bad Debt Expense - Retail Pharmacy - Valid for: DHRH, DUHS
691105 Bad Deb Contra - Accounts Receivable - Valid for: Treasury Operations
Account is used to record amounts collected on invoices created through the A/R system in SAP which were previously charged off.
691200 Bond Redemption - Valid for: DUHS, Univ
This G/L account should be charged each fiscal month with a provision for the redemption of outstanding bonds issued by Duke.
691300 Staff Resource Unit: Nursing - Valid for: DUHS, Univ
This G/L account represents the costs of Staff Resource Unit Staff Nurses, Licensed Practical Nurses, and Nursing Care Assistants used by a Hospital department.
691400 Coal - Valid for: DUHS, Univ
This G/L account should be used to record the cost of coal consumed for heating or power generation.
691500 Collection Agency Fees - Valid for: DUHS, Univ
This G/L account should be used for payments made to collection agencies for the collection of accounts assigned to them. These fees usually represent certain prearranged percentages of the gross amounts collected.
691566 Student Accounts Coll Agency Fees - Valid for: Univ
To isolate and track fees paid to outside agencies for collection of delinquent student accounts.
691600 Contract Work - Valid for: DUHS, Univ
This G/L account should be used to record the cost of services performed by outside organizations in accordance with a contract between Duke and the outside organization. The 6916** accounts should be used only when a more appropriate account is not available. (ex. any contract work related to entertainment or a social event should be coded to 693200.) Payments to individuals should NOT be charged to a 6916** G/L account. On restricted funds: this G/L account should be used to record the first $25,000 paid (regardless of the total amount awarded) to an outside institution that is performing subcontract/grant work under a contract/grant awarded to Duke University. When paying for the portion of each sub-award in excess of $25,000, use G/L account 697100.
691601 Service Master Contract - Valid for: DUHS
691602 Contract Work: Housekeeping - Valid for: DUHS
691603 Contract Work: Lithotripsy - Valid for: DUHS
691604 Contract Work: Medical Records Expense - Valid for: DUHS
691605 Contract Work: Security Services - Valid for: DUHS
691606 Contract Work: Transcription Services - Valid for: Univ, DUHS
691607 Contract Work: Waste Disposal Medical - Valid for: DUHS
691608 Contract Work: Waste Disposal General - Valid for: DUHS
691609 Contract Work: Ground Maintenance - Valid for: DUHS
691610 Contract Work: Debt Financing - Valid for: DUHS, Univ
To account separately for contract work associated with Debt Financing
691611 Contract Management - Valid for: DUHS, Univ
691612 Contractor Labor: Physical Plant - Valid for: DUHS, Univ
691613 Contract Work: Actuarial Services - Valid for: DUHS
691614 Contract Work: Program Management - Valid for: DUHS
691615 Contract Work: Consulting - Valid for: Univ, DUHS
691616 Contract Work: Labs - Valid for: DUHS, Univ
691617 Contract Work: Laboratory Send Outs - Valid for: DUHS
691618 Contract Labor - Medical Directors - Valid for: DUHS
691620 Contract Work: Aramark Reimbursement - Valid for: DUHS
To record the reimbursement of salary and fringe expenses by Aramark
691621 Contract Labor - Coverage Agreements - Valid for: DUHS
To record expenses related to coverage agreements with the Private Diagnostic Clinic and Duke Specialty Care.
691622 Contract Work: PRMO - Valid for: DUHS
691623 Contract Work: Pre-Transplant - Valid for: DUHS
The purpose of this account is to segregate contract work expense that is incurred during the pre-transplant phases of care. In accordance with the Medicare Cost Report guidelines, this expense is classified as an allowable expense.
691624 Contract Work - Design - Valid for: Univ
This account should be used to record and maintain all contract work costs associated with the design of DUP books and journals.
691625 Contract Work - Production - Valid for: Univ
This account should be used to record and maintain all contract work costs associated with the production of DUP books and journals.
691626 Contract Work - Editing - Valid for: Univ
This account should be used to record and maintain all contract work costs associated with the editing of DUP books and journals.
691627 Contract Work - Marketing - Valid for: Univ
This account should be used to record and maintain all contract work costs associated with the marketing of DUP books and journals.
691628 Contract Management - MCEO - Valid for: All
This G/L account should be used when calculating overhead for internal orders.
691629 Outside Service Agreements (OSA) - Valid for: Univ
This G/L is used to separately account for outside service agreements with organizations. If the OSA is with an individual, use G/L 622029.
691630 Contract Work - House Funds - Valid for: Univ
691631 PDC Duke Cancer Institute Contract Labor - Valid for: DH, DRH, DHRH, DUHS, DUAP
This G/L is used by DUHS to account for contract labor expenses paid to the PDC in association with and under contractual obligation for the Duke Cancer Institute.
691632 PDC Duke Cancer Institute Contract Overhead - Valid for: DH, DRH, DHRH, DUHS, DUAP
This G/L is used by DUHS to account for overhead expenses paid to the PDC in association with and under contractual obligation for the Duke Cancer Institute.
691633 PDC Duke Cancer Institute Reinvestment - Valid for: DH, DRH, DHRH, DUHS, DUAP
This G/L is used to account for expenses paid to the PDC for the DCI Reinvestment /Process Improvement in association with and under contractual obligation for the Duke Cancer Institute.
691634 Contract Labor MD only wRVU Additional Compensation - Valid for: DH, DHRH
Used to separately account for expenses associated with the DCI contract specific to MD only wRVUs in excess of expected amount.
691638 PDC Duke Cancer Institute Medical Director - Valid for: DH, DRH, DHRH, DUHS, DUAP
This G/L is used by DUHS to account for expenses paid to the PDC for Medical Director services in association with and under contractual obligation for the Duke Cancer Institute.
691639 Subcontract - General & Administrative Costs - Valid for: Sponsored Programs Only
691640 Subcontract - Advance Payments - Valid for: Sponsored Programs Only
691641 Subcontract - Salaries & Wages - Valid for: Sponsored Programs Only
691642 Subcontract - Fringe Benefits - Valid for: Sponsored Programs Only
691643 Subcontract - Consultants - Valid for: Sponsored Programs Only
691644 Subcontract - Experimental Subjects - Valid for: Sponsored Programs Only
691645 Subcontract - Supplies & Materials - Valid for: Sponsored Programs Only
691646 Subcontract - Publication Expense - Valid for: Sponsored Programs Only
691647 Subcontract - Equipment - Valid for: Sponsored Programs Only
691648 Subcontract - Other Direct Costs with F&A - Valid for: Sponsored Programs Only
691649 Subcontract - Patient Care - Valid for: Sponsored Programs Only
691650 Subcontract - Travel Domestic - Valid for: Sponsored Programs Only
691651 Subcontract - Travel Foreign - Valid for: Sponsored Programs Only
691652 Subcontract - Cost Sharing Salaries & Benefits - Valid for: Sponsored Programs Only
691653 Subcontract - Cost Sharing Equipment - Valid for: Sponsored Programs Only
691654 Subcontract - Cost Sharing Other - Valid for: Sponsored Programs Only
691655 Subcontract - Stipends (Fellowships & Scholarships) - Valid for: Sponsored Programs Only
691656 Subcontract - Student Tuition Remission - Valid for: Sponsored Programs Only
691657 Subcontract - Trainee Travel - Valid for: Sponsored Programs Only
691658 Subcontract - Indirect costs - Valid for: Sponsored Programs Only
691659 Subcontract - Other Direct Costs no F&A - Valid for: Sponsored Programs Only
691660 Subrecipient Payment $25,000 or Less - Valid for: Sponsored Programs Only
691661 Profit Sharing Payments - Valid for: Univ
To differentiate dues sharing payments to societies from membership dues.
691662 Contract Work - Journals Editorial - Valid for: Univ
To record expenses that are related to the Editorial Office Support for Duke Press Journals.
691663 Contract Work - Books Title Management - Valid for: Univ
To record and maintain continued expenses related to Duke Press Books Title Management work.
691664 Contract Work - Advantage - Valid for: Univ
To record and maintain continued expenses related to Duke Press Advantage software work.
691665 Contract Work - Web 360 - Valid for: Univ
To record and maintain continued expenses related to Duke Press Web 360 website work.
691666 Contract Work - Content Delivery Network - Valid for: Univ
To record expenses related to the Content Delivery Network at Duke University Press
691667 Subcontract - Third Tier Subaward Costs - Valid for: Sponsored Programs Only
691668 Subcontract - Animal Costs - Valid for: Sponsored Programs Only
691669 Allocation for Prof & Purch Services - Valid for: DUHS, Univ
These accounts would contain the debits and credits for any allocations that are recorded between two or more departments. These allocations would represent the services purchased by one department but utilized by another department. These accounts would net zero across the University.
691670 Contract Work: Physical Plant - Valid for: Central Use Only
691700 Continuing Education/Training Expenses - Valid for: DUHS, Univ
This represents the cost of attending training programs, conferences (registration fees), seminars, college courses or other continuing education classes in which an overnight stay is not involved. For Duke to pay these costs there must be some anticipated benefit to Duke. When using this G/L account (expense type Continuing Education) on a Miscellaneous Reimbursement Form, include the name of the person who attended and the purpose for attending this continuing education program. Note: Registration fees for attending a conference involving overnight travel can be charged along with transportation, hotel, and meals to the travel G/L accounts (698600, 698700, 699000, or 699100) using expense types REG, REGP, RED, or REDP.
691705 NSC Defensive Driving Course Expenses - Valid for: Univ, Treasury Operations
Account is used to record costs of the NSC Defensive Driver course which is required by the OESO Vehicle Saftey Training policy.
691769 Continuing Educ/Trng Expense Charge Back to Budgeted Cost Center - Valid for: Closed
691770 Training Classes/Continuing Education - Valid for: Central Use Only
Secondary Cost Element - no direct postings.
691800 Contributions and Prizes - Valid for: DUHS, Univ
This G/L account should be used to record contributions made by Duke to outside organizations and prizes given in recognition of retirement or achievement, such as to a student presenting the best paper in a competition. Contributions over a nominal value (e.g., $25) must be authorized by a senior administrative officer or dean.
691801 Organizational Charitable Gifts - Valid for: DUHS
691802 Charitable Gifts - Valid for: DUHS
691803 Prizes - Valid for: Closed
691804 Community Goods Contribution - Valid for: Univ, DUHS
This G/L account should be used to track intercompany contributions.
691805 Internal Contributions Expense - Valid for: DUHS, Univ
This GL account is used to post internal contributions expense.
691810 Financial assistance for Company 20 - Valid for: DUHS, DUHS Corporate Finance
691819 Prof Liability: Media - Valid for: DUHS
691900 Cable TV Bulk Charge - Valid for: DUHS, Univ
This G/L account represents the fee paid by Tele/Video for cable TV service for Duke University.
692000 Cable TV Charge - Valid for: DUHS, Univ
This G/L account should be used by Tele/Video to bill Duke departments for cable TV service.
692100 Data Processing: Outside Services - Valid for: DUHS, Univ
This G/L account should be used to record the cost of data processing services provided by external computing sources.
692200 Data Processing: Other University Computing Services - Valid for: DUHS, Univ
This G/L account should be used to record the cost of data processing services performed by data processing units at Duke for other departments of Duke.
692300 Reserve For Betterments - Valid for: DUHS, Univ
This G/L account should be charged each fiscal month with a provision for future replacement, obsolescence, and additions of capital equipment. The amount charged here is credited to the 7****** betterments reserve WBS element.
692400 Depreciation: Buildings/Land Improvements - Valid for: DUHS, Univ
This G/L account should be charged each fiscal month with a provision for deterioration of buildings/land improvements. The charge is based on the proration of the assets' cost over their estimated life.
692401 Depreciation: Buildings/Land Improvements - Valid for: DUHS, Univ
692402 Depreciation Expense: FIN47 - Valid for: Financial Accounting & GAAP Reporting, DUHS Corporate Finance
692500 Depreciation: Equipment - Valid for: DUHS, Univ
This G/L account should be charged each fiscal month with a provision for wear and tear and obsolescence resulting from the use of capital equipment. The charge is based on the proration of the assets' cost over their estimated years of life.
692501 Depreciation: Equipment - Valid for: DUHS, Univ
692502 Depreciation - FASB Reporting - Valid for: DUHS, Univ
692600 Dorm Charges/Housing/Board: Outside Duke - Valid for: DUHS, Univ
This G/L account should be charged with room and board charges (not paid to Duke) in situations such as: students on Duke Abroad Programs, visiting lecturers and research personnel at Duke University Marine Lab, etc.
692700 Employment Agency Contract Payments - Valid for: DUHS, Univ
Represents payments to external agencies for temporary employees.
692701 Duke Temporary Services (799100 equivalent for the Health System) - Valid for: DUHS
692702 Duke Student Services - Valid for: DUHS
692703 Employee Agency Contract Payments: Specific - Valid for: DUHS
To track dollars in the Agency Database in the Hospital Finance office.
692704 PDC: Contract Temporary Labor - Valid for: DUHS
This account will enable the user to specifically identify expense paid to the PDC for salary and fringe reimbursement related to compensation agreements.
692710 External Services - Duke Invoiced - Valid for: DH, DRH, DHRH, Univ, DUHS, DUAP
692800 Interview and Recruiting Expense - Valid for: DUHS, Univ
This G/L account is used to record all expenses incurred by prospective employees of Duke in connection with job interviews, including meals, lodging and travel. However, any meal where alcoholic beverages are served must be charged in total, to account 693201. Advertisements placed for recruiting employees should also be charged here. The Athletic Association uses this code to record recruiting expenditures.
NOTE: For Federally Funded Projects:
Costs of "help wanted" advertising, travel costs of applicants for interviews for prospective employment and relocation costs incurred incident to recruitment of new employees are allowable to the extent that such costs are incurred pursuant to the
recipient s standard recruitment program.
692900 Entry and Examination Fees - Valid for: Univ, DUHS, Duke Global
This G/L account should be used for entry fees for athletic meetings, exhibits, examinations, or written material for contests. Abstract submission fees and "page" fees paid to Journals to print articles should also be charged to this code.
693000 Employee Relocation Expense - Valid for: DUHS, Univ
(Reportable on Form W-2) This G/L account should be used to record payments for moving and relocation expenses of new employees or employees who are relocating for sabbaticals or special leaves. Relocation expenses should be reimbursed to an employee using the Travel Expense Form, ensuring that the trip activity type indicates relocation. See GAP 200.027 Expense Reports.
NOTE: For Federally
Funded Projects:
Relocation costs are allowable, provided that;(A) the move is for the benefit of Duke University;(B) the reimbursement to the employee is in accordance with an established written policy consistently followed by Duke University and;(C) the reimbursement does not exceed the employee\'s actual (or reasonably estimated) expenses."
693001 Relocation Expenses-Non-Employee - Valid for: DUHS
NOTE:
For Federally Funded Projects:
Relocation costs are allowable, provided that;(A) the move is for the benefit of Duke University;(B) the reimbursement to the non-employee is in accordance with an established written policy consistently followed by Duke University and;(C) the reimbursement does not exceed the non-employee\'s actual (or reasonably estimated) expenses."
693100 Direct Mail Marketing Expenses - Valid for: DUHS, Univ
This G/L account was established to track expenses incurred in the direct mail marketing of Duke products such as Duke Press Journals.
693200 Public Relations and Social Expenses - Valid for: DUHS, Univ
This account is used to record the cost of (1) all activities for the purpose of public relations, development, fund raising, promotional, etc., (2) all expenses where purpose is entertainment, (3) all expenses related to memberships or dues to social clubs, token gifts, social functions or social hours, recreational activities, seasonal parties, and (4) meals and lodging for visiting dignitaries, officials, etc. Meals of a "casual" nature (i.e., not preplanned, no agenda, or no specific business objectives) should be charged here.
Functions or events that include alcoholic beverages must be charged to account 693201. Cost associated with alcoholic
beverages purchased with business meals must be charged to account 693201.
Costs for public relations and social expenses, including alcoholic beverages are not allowable, either directly or indirectly, in support of Federal programs and therefore cannot be charged to Federal grants and/or contracts and indirect costs.
Note 1: A meal or food related expense served as part of an approved research function (served to research participants or human subjects) is classified as 6960 Meetings: Business Related.
Note 2: A non-meal related expenses, such as cash or goods provided to research participants as an incentive during an approved research function, is classified as 622500 Experimental Subjects and Blood Donors.
693201 Alcohol Expense - Valid for: DUHS, Univ
This account is used to record functions or events that include alcoholic beverages, and cost associated with alcoholic beverages purchased with business meals. Costs for alcoholic beverages are not allowable, either directly or indirectly, in support of Federal programs and therefore cannot be charged to a Federal grant and/or contracts and indirect costs. (OPENED - JULY 2022)
693230 Public Relations and Social Expenses - House Funds - Valid for: Univ
693250 Public Relations/Social Expense Tax Already Invoiced - Valid for: DUHS, Univ
Charges to be posted to this G/L are those on which sales tax was paid at the time of purchase, such as hotel, restaurant, and catering expenses.
693261 Aramark Meals IRI - Valid for: DUHS, Univ
693262 Aramark Meal Passes - Valid for: DUHS, Univ
693263 Public Relations: Editorial - Valid for: Univ
693264 Public Relations: Production - Valid for: Univ
693265 Public Relations: Marketing - Valid for: DH, DRH, DHRH, Univ, DUHS
693300 Radiology Float - Valid for: Closed, Univ, DUHS
This G/L account represents the cost of personnel floated between Radiology WBS elements (NOT PAYROLL COST).
693400 Equipment Rentals - Valid for: DUHS, Univ
This G/L account should be used for all equipment rental expenses. Some examples are: automobiles, heavy equipment, equipment for medical usage, office machinery, office equipment, etc. This code should only be used for payments on short term leases, i.e. terms 12 months or less.
693404 Equipment Rentals-FASB Reporting - Valid for: DUHS, Univ
This G/L account is only used for the monthly AMT amortization of equipment rental expenses.
693405 Equipment Rentals-AMT Leases - Valid for: DUHS, Univ
This G/L account should be used for all equipment rental expenses with values greater than $150,000 that extend longer than 12 months. Some examples are: automobiles, heavy equipment, equipment for medical usage, office machinery, office equipment, etc.
693430 Equipment Rentals - House Funds - Valid for: Univ
693460 Kinetic Concepts Incorporated (KCI) Equipment Rental Expense - Valid for: DUHS
To record rental expenses for KCI wound vacs used for patient care.
693461 Specialty Bed Rental Expense - Valid for: DUHS
To segregate the costs associated with using specialty beds so that costs are appropriately allocated to patient encounters in T2 and so that management can track specialty bed use each month.
693500 Subrecipient Budget - Valid for: Sponsored Programs Only
This G/L account series is used to record the subaward budget details for subrecipient subcodes. It is maintained by OSP, and is only for plan amounts; the associated expenses for subrecipient invoice payments will be allocated to the corresponding 6916XX or 6971XX G/L account series.
693539 Subcontract - General & Administrative Costs - Valid for: Sponsored Programs Only
693540 Subcontract - Advance Payments - Valid for: Sponsored Programs Only
693541 Subcontract - Salaries & Wages - Valid for: Sponsored Programs Only
693542 Subcontract - Fringe Benefits - Valid for: Sponsored Programs Only
693543 Subcontract - Consultants - Valid for: Sponsored Programs Only
693544 Subcontract - Experimental Subjects - Valid for: Sponsored Programs Only
693545 Subcontract - Supplies & Materials - Valid for: Sponsored Programs Only
693546 Subcontract - Publication Expense - Valid for: Sponsored Programs Only
693547 Subcontract - Equipment - Valid for: Sponsored Programs Only
693548 Subcontract - Other Direct Costs with F&A - Valid for: Sponsored Programs Only
693549 Subcontract - Patient Care - Valid for: Sponsored Programs Only
693550 Subcontract - Travel Domestic - Valid for: Sponsored Programs Only
693551 Subcontract - Travel Foreign - Valid for: Sponsored Programs Only
693552 Subcontract - Cost Sharing Salaries & Benefits - Valid for: Sponsored Programs Only
693553 Subcontract - Cost Sharing Equipment - Valid for: Sponsored Programs Only
693554 Subcontract - Cost Sharing Other - Valid for: Sponsored Programs Only
693555 Subcontract - Stipends (Fellowships & Scholarships) - Valid for: Sponsored Programs Only
693556 Subcontract - Student Tuition Remission - Valid for: Sponsored Programs Only
693557 Subcontract - Trainee Travel - Valid for: Sponsored Programs Only
693558 Subcontract - Indirect costs - Valid for: Sponsored Programs Only
693559 Subcontract - Other Direct Costs no F&A - Valid for: Sponsored Programs Only
693560 Subcontract - Payments - Valid for: Sponsored Programs Only
693567 Subcontract - Third Tier Subaward Costs - Valid for: Sponsored Programs Only
693568 Subcontract - Animal Costs - Valid for: Sponsored Programs Only
693600 Freight, Express and Postage - Valid for: DUHS, Univ
This G/L account should be used to record in-bound or out-bound freight, parcel post, fax charges, express, stamps, special delivery or registered mail charges, etc. However, shipping related to the purchase of materials, equipment, etc. should be considered as part of the acquisition cost of the item and when practical, charged to the same expense G/L accounts as the cost of the materials, equipment, etc.
693601 Freight, Express & Postage (MM) - Valid for: Materials Management Only
693630 Freight: Production Freight - Valid for: Univ
693663 Freight: Editorial Freight - Valid for: Univ
693665 Freight: Marketing Freight - Valid for: Univ
693700 Chilled Water - Valid for: DUHS, Univ
This G/L account should be used to record the cost of chilled water expenses incurred by the University.
693701 Steam - Valid for: DUHS, Univ
This G/L account should be used to record the cost of steam expenses incurred by the University.
693702 Storm Water - Valid for: DUHS, Univ
This G/L account should be used to record the cost of storm water expenses incurred by the University.
693703 Emergency Power Utility - Valid for: Univ, DUHS
This G/L account should be used to record the cost of emergency power charged out from the University. (created for FY2015 budget)
693704 Hot Water Utility - Valid for: Univ, DUHS
This G/L account should be used to record the cost of hot water utility charged out from the University. (created for FY2015 budget)
693800 Gas, Fuel Oil and Heating Charges - Valid for: DUHS, Univ
This G/L account should be used to record the cost of gas and fuel oil used for cooking or heating purposes.
693801 Natural Gas: PSNC - Valid for: Univ
693802 Fuel/Diesel Oil - Valid for: Univ
693803 Propane - Valid for: Univ
693900 DHTS Network Services - Valid for: DUHS, Univ
This G/L is to be used to transfer the expenses charged to the University for DHTS Network Services to the serviced buildings.
693910 OIT - Fiber - Valid for: DUHS, Univ
This G/L account is used to record OIT fiber costs.
693920 OIT - Network Services - Valid for: DUHS, Univ
This G/L account is used to record OIT network services costs.
694000 Groundskeeping - Valid for: DUHS, Univ
This G/L account should be used to record the cost of groundskeeping services.
694200 Hospitalization - Valid for: DUHS, Univ
This G/L account should be used to record the cost of medical services rendered to inpatients of Duke Hospital for which a component of Duke has assumed responsibility.
694201 Physician Payment: Worker's Compensation - Valid for: DUHS
694202 Employee Payment: Worker's Compensation - Valid for: DUHS
694203 Hospitalization: Out of Network - Valid for: DUHS
694210 Duke Hospice Nursing Home Room and Board - Valid for: DUHS
This G/L is used to record the pass-through of nursing home room and board for Medicaid Hospice patients.
694300 Reserve for Minor Acquisition Betterments - Valid for: DUHS, Univ
This code should be charged with replacement, obsolescence and addition of minor acquisitions ($ 5,000 or less). The amount charged here is credited to a 4****** reserve cost center.
694400 Housekeeping - Valid for: DUHS, Univ
This G/L account should be used to record the cost of housekeeping services, including maid and janitorial services, trash and garbage collection, etc.
694600 Indirect Costs: Full Cost - Valid for: Cost Dept Only, Sponsored Programs Only
This G/L account is used to record indirect costs incurred by Duke University in the general administration and operation of sponsored projects which are charged to the project. For federally funded projects, the rate charged is the DHHS negotiated rate.
694700 Non-Capital Property Losses: Insurance Recovery - Valid for: DUHS, Univ
This G/L account should be used to record insurance recovery from loss or damage of non-capital property. It should be used with cost centers (1**) and not with plant WBS elements (7**). For all insurance recoveries on plant WBS elements, use G/L account 668400.
694800 Insurance - Valid for: DUHS, Univ
This G/L account should be used to record the cost including malpractice and liability insurance purchased by Duke for its property, operations and activities. This G/L account should NOT be used to record the cost of insurance applicable to employees, e.g., worker's compensation, group life insurance, etc.
694801 Claims Provision Expense - Valid for: DUHS
694802 Disability - Valid for: DUHS, Univ
694803 Health - Valid for: DUHS, Univ
694810 Medical Malpractice - Valid for: DUHS, Univ
694811 Medical Malpractice: Reinsurance - Valid for: DUHS, Univ
694812 Professional Liability: Media - Valid for: DUHS, Univ
694813 DCC Privacy/Cyber Insurance - Valid for: DH, DRH, DHRH, Univ, DUHS, DUAP
This G/L is used to separately identify insurance expenses related to the new Privacy/Cyber DCC cell.
694814 DCC International Insurance - Valid for: DH, DRH, DHRH, Univ, DUHS, DUAP
This G/L is used to separately identify insurance expense related to the International DCC cell.
694819 Professional Liability: Lawyers - Valid for: DUHS, Univ
694820 General Liability - Valid for: DUHS, Univ
694821 Accidental Death & Dismemberment (AD&D) - Valid for: DUHS, Univ
694822 Pollution Liability - Valid for: DUHS, Univ
694823 Products Liability Insurance - Valid for: Univ, DUHS
694825 Umbrella Liability - Valid for: DUHS, Univ
694828 Directors & Officers: Non-Profit - Valid for: DUHS, Univ
694829 Directors & Officers: For-Profit - Valid for: DUHS, Univ
694830 Automobile Liability - Valid for: DUHS, Univ
694831 Wet Marine: Protection & Liability - Valid for: DUHS, Univ
694832 Wet Marine: Hull - Valid for: DUHS, Univ
694835 Property - Valid for: DUHS, Univ
694840 Aircraft Liability - Valid for: DUHS, Univ
694841 Life Flight: Primary - Valid for: DUHS, Univ
694842 Life Flight: Excess - Valid for: DUHS, Univ
694850 Bonds: Surety - Valid for: DUHS, Univ
694851 Bonds: License/Permit - Valid for: DUHS, Univ
694852 Bonds: Construction - Valid for: DUHS, Univ
694853 Bonds: Appeals - Valid for: DUHS, Univ
694854 Bonds: Tax - Valid for: DUHS, Univ
694858 Crime/Fiduciary Liability - Valid for: DUHS, Univ
694860 Travel/Accident: Employees - Valid for: DUHS, Univ
694861 Life Flight - Valid for: DUHS, Univ
694863 Travel/Accident: Sabbatical - Valid for: DUHS, Univ
694864 Medical Evacuation and Repatriation Insurance - Valid for: DUHS, Univ
694865 Excess Workers-Compensation - Valid for: DUHS, Univ
694880 Property - Valid for: Closed
694890 Directors & Officers: Non-Profit - Valid for: Closed
694891 Directors & Officers: For Profit - Valid for: Closed
694900 Insurance: Other - Valid for: DUHS, Univ
This G/L account represents the reimbursement amount to Duke from the Medical Center for health insurance coverage to House Staff members. This G/L account is also used to pay health insurance to non-Duke employees on NIH training grants.
695000 Interest Expense: External - Valid for: DUHS, Univ
This G/L account should be used to record all interest payments and accruals of interest expense applicable to bonds, notes and other outstanding indebtedness incurred by Duke from sources not associated with Duke.
695001 Interest Expense: Long Term Liability - Valid for: DUHS
695002 Interest Expense - Valid for: External Reporting Only
To adjust interest expense to a 5-4-4 basis.
695009 FIN47 Accretion Expense - Valid for: Financial Accounting & GAAP Reporting, DUHS Corporate Finance
Year end entries.
695062 Liquidity & Remarketing Fees - Valid for: DUHS
695063 Remarketing Fees - Valid for: DUHS
This account should be used to record liquidity and remarketing fees related to bond issuances.
695100 Interest Expense: Internal - Valid for: Investment Office Only
This G/L account is used to record all internal interest charges, including overdraft charges and indebtedness between areas of Duke.
695101 Interest subvention - Valid for: Univ
To account for interest subvention on internal loans
695102 Internal Loan Interest Expense - Valid for: Univ
695200 Laundry - Valid for: DUHS, Univ
This G/L account should be used to record the cost of cleaning and maintaining linens, tablecloths, uniforms, special clothing, etc., used in connection with Duke services and activities.
695201 Laundry (MM) - Valid for: Materials Management Only
695202 Laundry - Reciculating Fee - Valid for: Univ, DUHS
To capture the laundry recirculating fees.
695300 Clinical Laboratory Services - Valid for: DUHS, Univ
This G/L account is used to record charges for laboratory charges from University Clinical Laboratory services components.
695301 Clinical Lab Recharges - Valid for: DH, DRH, DHRH
To record clinical lab recharge transfers between the Health System and School of Medicine
695400 Light and Power - Valid for: DUHS, Univ
This G/L account should be used to record the cost of electricity incurred by Duke.
695500 Amortization of Deferred Bond Issue Cost and Discount/Premium on Bond Payable - Valid for: DUHS, Univ
This G/L account is used to record the amortization of costs associated with the issuance of Bonds and amortization of any premium or discount on Bond liabilities.
695501 Amortization of Goodwill - Valid for: DUHS, Univ
695502 Bond Amortizations - Valid for: External Reporting Only
Adjust all amortization related to Bond Issue Costs and Discounts to a 5-4-4 basis similar to those that were set up for Bond Interest. This is to keep these accounts separate from the accounts that Duke uses to post the related amortization expense on a calendar month basis.
695600 Losses, Damages and Other Write-Offs - Valid for: DUHS, Univ
This G/L account should be used to record miscellaneous losses and write-offs for which no reserve account has been established. Examples include laundry loss and damage, inventory write-offs, collection overages and shortages, uncollectible damage losses, and student loans relieved by services.
695601 Losses, Damages & Other Write-Offs (AM) - Valid for: Asset Management Only
695602 FAS 121 Impairment Write-Off - Valid for: DUHS
695603 Material Services Miscellaneous Vendor Entries/Write-Offs - Valid for: DUHS
To record miscellaneous unanticipated vendor entries (credits and debits)for prior year transactions, Hospital Assist write-offs, and stolen patient care equipment write-offs.
695604 Inventory Losses, Damages & Other Write-Offs - Valid for: DUHS, Univ
695605 Inventory Gain/Loss From Revaluation - Valid for: DUHS, Univ
695606 Write-Off of Investment in Subsidiaries - Valid for: DUHS
695607 Loss on Discontinued Operations - Valid for: DUHS
695608 Loss on Extinguishment of Debt - Valid for: DUHS, Univ
695661 Tuition Loan Repayment Assistance - Valid for: Univ
To record the loan repayment assistance provided to students in the professional schools.
695666 Bad Debt Expense for Student Account Write-Off - Valid for: Univ
To establish a separate account for tracking student account write-off transactions.
695685 Assigned Corporate Card Expenses w/o Approval - Valid for: Central Use Only
Used by ET&R to establish a separate account for Corporate Card transactions that were included in expense reports but had incomplete approvals. Posting to this GL account is restricted to ET&R personnel.
695695 Unassigned Corporate Card Expenses With No Action - Valid for: Central Use Only
Used by ET&R to establish a separate account for outstanding Corporate Card transactions that had no action taken by departments. Posting to this GL account is restricted to ET&R personnel.
695700 Maintenance: Non-Billable Payroll Cost - Valid for: DUHS, Univ
This G/L account should be used to record payroll costs for Duke University Maintenance/Tele/Video employees that are not directly chargeable to a specific cost center. Types of charges to this G/L account include training, estimating, meetings, employee evaluations, etc. This code is also used to accumulate payroll costs for Maintenance/Tele/Video employee holidays, vacations, sick time, jury duty and voting time.
695770 Estimating, etc. - Valid for: Central Use Only
695771 Non-Billable Expense: Non-Productive Time - Valid for: Central Use Only
695800 Meal Allowances - Valid for: Univ, DUHS
This G/L account should be used to record meal allowances for house staff. This code should not be used for meals during travel - use 698600, 698700, 699000 or 699100 as appropriate.
695801 Training Table / Incidental Meals - Valid for: Univ
This G/L account should be used to track additional costs associated with the new NCAA guidelines. (created July 2014)
696000 Meetings: Business Related - Valid for: DUHS, Univ
This G/L account is used to record the cost of holding meetings, symposiums, etc., conducted to further the educational, research, and/or patient care function of Duke. In order for a meeting to be considered "business related", the meeting must be properly planned with a specific agenda and defined business objectives. Meals or refreshments that are incidental to and a continuation of the business purpose of the meeting are allowable charges to G/L account 696000.
Federally Funded Projects:
In addition to the above, this G/L account is used on federally sponsored projects only if the costs of the meeting and conference - the primary purpose of which is the dissemination of technical information - are allowable. This includes costs of meals, transportation, rental of facilities, and other items incidental to a planned meeting. Incidental meals, travel and
related costs (such as impromptu project staff meetings) even if accompanied by an agenda, are unallowable unless specifically budgeted, described and approved by the federal sponsor. Use of this General Ledger account on Federally sponsored projects (203, 30x - 34x WBS elements, and 35x - 39x Federal Prime) has specific requirements, see GAP 200.320 Direct Costing on Sponsored Projects.
Note 1: A meal or food related expense served as part of an approved research function (served to research participants or human subjects) may be classified as 696000.
Note 2: Due to audits, some sponsors have specifically disallowed charging the costs of meals or refreshments to their awards. Care should be taken when charging these costs, and the specific agency guidance should be checked prior to charging.
696100 Outplacement/Training Entitlement Expense (Severance) - Valid for: DUHS, Univ
This G/L account represents approved outplacement services and training entitlement associated with the Voluntary Enhanced Severance Plan. Training entitlement includes tuition, fees, books, and certain supplies and equipment required by the course.
696200 Miscellaneous - Valid for: DUHS, Univ
This G/L account should be used to record the cost of MINOR miscellaneous expenses for which there is not a more appropriate G/L account. This account should be used only for items of small dollar value which are generally non-recurring in nature.
696201 CO Transfer Postings - Valid for: DUHS, Univ
696202 Cash Discounts Received Business Area/Function Area Adjustments - Valid for: DUHS, Univ
696203 Expense Reimbursement - Valid for: Univ
Used to account for reimbursed expenses from sources outside of Duke University.
696261 Allocation of Other Operating Revenue - Valid for: DUHS
To reclass other operating revenue so that the amounts are picked up in the G&A cost center assessment.
696266 FIN47 Current Year Expense - Valid for: Financial Accounting & GAAP Reporting
Used to account for FIN47 expense in the current year.
696269 Allocation for Other Expenses - Valid for: DUHS, Univ
These accounts would contain the debits and credits for any allocations that are recorded between two or more departments. These allocations would represent the services purchased by one department but utilized by another department. These accounts would net zero across the University.
696300 Moving and Assembly - Valid for: DUHS, Univ
This G/L account should be used to record the labor and equipment costs associated with the moving of materials and equipment. Use 689900 for the costs of moving from one Duke location to another Duke location.
696400 Out-Patient Care - Valid for: DUHS, Univ
This G/L account should be used to record the cost of medical services rendered to outpatients for which a Duke department has assumed responsibility.
696500 Parking Expense - Valid for: DUHS, Univ
This G/L account should be used for fees paid to parking garages and other parking facilities. G/L account 696500 is charged when submitting a Miscellaneous Reimbursement Form using the Parking expense type. When submitting a Travel Expense Form the Parking expense type is charged to the appropriate Travel and Living Expense G/L account.
696501 Parking - Special Events - Valid for: Univ, DUHS, DUHS Corporate Finance
This cost element will be used to track special events parking expenses.(Created Apr/2016)
696600 Radio Repeater Service - Valid for: DUHS, Univ
This G/L account is used by Tele/Video to charge departments for monthly service on the radio trunking system.
696700 Cost Overruns - Non-Research - Valid for: Sponsored Programs Only
This G/L account is to be used to record cost overruns on non-research sponsored projects (2xx and 3xx WBSEs other than 2x3 or 3x3); the overrun will be credited to the WBSE and debited to the backstop code listed in the WBSE's master data. Refer to GAP 200.180 (Closeout of Sponsored Project) for more information on overexpenditures on sponsored projects.
696800 Cost Overruns - Research - Valid for: Sponsored Programs Only
This G/L account is to be used to record cost overruns on research sponsored projects (2x3 and 3x3 WBSEs); the overrun will be credited to the WBSE and debited to the backstop code listed in the WBSE's master data. Refer to GAP 200.180, Closeout of Sponsored Project for more information on overexpenditures on sponsored projects.
696900 Parsonage Allowance - Valid for: DUHS, Univ
This G/L account is used specifically to record parsonage allowance charges that meet IRS code.
697000 Royalties - Valid for: DUHS, Univ
This G/L account should be used to record royalty expenses paid: (1) to authors of books published by Duke, or (2) for the use of equipment, processes, etc., by components of Duke.
697100 Subcontractors/Grants -
This G/L account should be used to record the portion of the payments that exceed $25,000 for each sub-award that is made to an institution for performing subcontract/grant work under a contract/grant awarded to Duke University. Payments for the first $25,000 of each sub-award should be charged to G/L account 691600.
697139 Subcontract - General & Administrative Costs - Valid for: Sponsored Programs Only
697140 Subcontract - Advance Payments - Valid for: Sponsored Programs Only
697141 Subcontract - Salary and Wages - Valid for: Sponsored Programs Only
697142 Subcontract - Fringe Benefits - Valid for: Sponsored Programs Only
697143 Subcontract - Consultants - Valid for: Sponsored Programs Only
697144 Subcontract - Experimental Subjects - Valid for: Sponsored Programs Only
697145 Subcontract - Supplies & Materials - Valid for: Sponsored Programs Only
697146 Subcontract - Publication Expense - Valid for: Sponsored Programs Only
697147 Subcontract - Equipment - Valid for: Sponsored Programs Only
697148 Subcontract - Other Direct Costs with F&A - Valid for: Sponsored Programs Only
697149 Subcontract - Patient Care - Valid for: Sponsored Programs Only
697150 Subcontract - Travel Domestic - Valid for: Sponsored Programs Only
697151 Subcontract - Travel Foreign - Valid for: Sponsored Programs Only
697152 Subcontract - Cost Sharing Salaries and Benefits - Valid for: Sponsored Programs Only
697153 Subcontract - Cost Sharing Equipment - Valid for: Sponsored Programs Only
697154 Subcontract - Cost Sharing Other - Valid for: Sponsored Programs Only
697155 Subcontract - Stipends (Fellowships & Scholarships) - Valid for: Sponsored Programs Only
697156 Subcontract - Student Tuition Remission - Valid for: Sponsored Programs Only
697157 Subcontract - Trainee Travel - Valid for: Sponsored Programs Only
697158 Subcontract - Indirect Costs - Valid for: Sponsored Programs Only
697159 Subcontract - Other Direct Costs no F&A - Valid for: Sponsored Programs Only
697160 Subrecipient Payments that Exceed $25,000 - Valid for: Sponsored Programs Only
697167 Subcontract - Third Tier Subaward Costs - Valid for: Sponsored Programs Only
697168 Subcontract - Animal Costs - Valid for: Sponsored Programs Only
697200 Space Rentals - Valid for: DUHS, Univ
This G/L account should be used for renting space for offices, storage facilities, warehousing, meeting halls, exhibits, etc. This code should only be used for payments on short term leases, i.e. terms 12 months or less.
697201 Duke Regional Rent Expense - Valid for: DUHS
697202 Clinical Lab Space - Valid for: DH, DRH, DHRH
To record space transfers relating to the clinical lab recharges between the Health System and School of Medicine
697203 Off-Site Facility - Valid for: Univ
The G/L account is to be used when paying from a 3** WBSE (sponsored project in Company 0010) space rental of a facility where research is conducted or for office space. It is NOT to be used to pay room rentals for meetings, apartments for individual use, etc. This G/L is excluded from indirect costs computation. Questions should be directed to the Office of Sponsored Programs (919-684-5442).
697204 Space Rentals-FASB Reporting - Valid for: DUHS, Univ
This G/L account is only used for the monthly AMT amortization of real estate leases.
697205 Space Rentals-AMT Leases - Valid for: DUHS, Univ
This G/L account should be used for renting space for offices, storage facilities, warehousing, meeting halls, exhibits, etc. This code should only be used for payments on long term leases, i.e. terms greater than 12 months.
697261 Space Rental Reimbursement (Durham Realty Company, Inc) -
Accounts for the reimbursed portions of space rental incurred by Durham Realty, Inc.
697300 Services Purchased (Not Under Contract) - Valid for: Univ, DUHS
This G/L account represents the cost of incidental business operating services purchased from organizations external to Duke for which a more appropriate G/L account has not been established. Such services should be obtained as needed based on an informal agreement. If the services are performed by an outside organization in accordance with the terms of a formal contract, the cost should be charged to the appropriate 6916** G/L account. An example of a charge that should be expensed in this G/L account is Skpe services. (revised Aug-2014)
697301 Services Purchased Allocated - Valid for: Univ
This GL account is used to allocate services purchased to the user of those services.
697400 Student Damage of University Housing Facilities - Valid for: DUHS, Univ
This G/L account should be used to record expenses resulting from student abuse of University Housing Facilities and credits for reimbursement by students for these expenses.
697401 Student Damage of University Housing Facilities - Valid for: Univ
697470 Student Abuse - Valid for: Central Use Only
697500 Insurance Claims - Valid for: DUHS, Univ
Track cost of insurance claim payments, and segregate those costs according to specified categories
697513 Cyber Claims - Valid for: Univ, DUHS
697520 General Liability Claims: Bodily Injury - Valid for: DUHS, Univ
697523 Products Liability Claims - Valid for: Univ, DUHS
697525 General Liability Claims: Property of Others - Valid for: DUHS, Univ
697528 D & O Claims: Non-Profit - Valid for: DUHS, Univ
697529 D & O Claims: For Profit - Valid for: DUHS, Univ
697530 Auto Physical Damage Claims: Duke Vehicles - Valid for: DUHS, Univ
697532 Auto Liability Claims - Valid for: DUHS, Univ
697535 Property Claims - Valid for: DUHS, Univ
697558 Crime Claims - Valid for: DUHS, Univ
697564 ISOS - Medical Evac & Repatriation Claims - Valid for: Univ
Account used to track claim payments made to ISOS and the recovery of those expenses from claimants.
697600 Taxes and Licenses - Valid for: Univ, DUHS
This G/L account should be used to record the cost of all taxes, assessments, special permits, fire inspection fees, and license fees (including visas) paid to federal, state, county, and municipal taxing authorities by Duke, EXCEPT for the following:
- Sales and use taxes which are refundable under Duke's educational exemption. (Charge appropriate receivables asset G/L account.)
- Payroll taxes paid on employee's earnings. (Charge appropriate asset G/L account established for deferred charges.)
- Assessments for the initial construction of specific improvements to Plant and Equipment. (Charge appropriate G/L account established for Plant and Equipment.)
- Short term visa costs funded by sponsored activities must be charged to 698700. H1Bs are not permissible in any case to sponsored research funds. Grant managers should review transactions to ensure appropriate g/ls are used.
Note that any professional licenses for employees should be charged to 690600, Association Dues and Membership Fees. (Revised 06/2015)
697601 Federal Excise Tax - Valid for: DUHS
697602 Hospital Medicaid Assessment - Valid for: DH, DRH, DHRH
This G/L is used to account for the housestaff outrotation revenue.
697610 VAT - Valid for: Univ
697611 Foreign Corporate Income Tax - Kunshan - Valid for: Univ, Duke Global
697631 Foreign Business Tax - Kunshan - Valid for: Univ, Duke Global
697651 Foreign Other Tax - China - Valid for: Univ, Duke Global
697690 Sales and Use Tax - Buy@Duke - Valid for: Univ
This G/L account should be used to record the cost of sales and use tax on disbursements for orders issued through Buy@Duke which are refundable under Duke's educational exemption.
697700 Landfill Tipping Fee: City of Durham - Valid for: DUHS, Univ
This G/L account is used to record landfill tipping fees charged by the City of Durham.
697800 Float Staff Transfer: Nursing Services - Valid for: DUHS, Univ
This G/L account is used to transfer costs among Nursing Service cost centers when staff is floated to/from units in response to census demands.
697900 Staff Resource Unit: Clerical - Valid for: DUHS, Univ
This G/L account should be used for the cost of Staff Resource Unit Data Terminal Operators and other clerical support used by a DUHS department.
698000 Usage/Variable Charges - Valid for: DUHS, Univ
This G/L account should be used to record telephone toll charges incurred by components of Duke.
698010 Interstate Tolls - Valid for: DUHS, Univ
698011 Intrastate Tolls - Valid for: DUHS, Univ
698012 Tri-wide Tolls - Valid for: DUHS, Univ
698013 International Tolls - Valid for: DUHS, Univ
698020 Interstate Tolls: Authorization Code - Valid for: DUHS, Univ
698021 Intrastate Tolls: Authorization Code - Valid for: DUHS, Univ
698022 Triwide Tolls: Authorization Code - Valid for: DUHS, Univ
698023 International Tolls: Authorization Code - Valid for: DUHS, Univ
698030 Interstate Tolls: Residential - Valid for: DUHS, Univ
698031 Intrastate Tolls: Residential - Valid for: DUHS, Univ
698032 Tri-wide Tolls: Residential - Valid for: DUHS, Univ
698033 International Tolls: Residential - Valid for: DUHS, Univ
698040 Webex Service Conference Calls - Valid for: Univ, DUHS
698041 Cellular Minutes: Intrastate - Valid for: DUHS, Univ
698050 Calling Card Calls - Valid for: DUHS, Univ
698100 Telephone Trunk Line Charges - Valid for: DUHS, Univ
This G/L account should be used to record the cost of telephone trunk lines used by Duke in connection with the operation of its telephone system.
698200 Monthly Service Charges - Valid for: DUHS, Univ
This G/L account should be used to record monthly communication access charges (including local telephone service).
698201 FU Option 61 & T1 Charges - Valid for: DUHS
698205 VoIP Analog - Valid for: Univ, DUHS
698206 VoIP Digital - Valid for: Univ, DUHS
698207 Non-VoIP - Valid for: Univ, DUHS
698208 Infrastructure - Valid for: Univ, DUHS
698209 Softphone - Valid for: DUHS, Univ
698210 Line Charges: Duke - Valid for: DUHS, Univ
698211 Line Charges: Outsource - Valid for: DUHS, Univ
698220 Automated Call Distribution - Valid for: DUHS, Univ
698221 Voice Mail/Auto Attendant - Valid for: DUHS, Univ
698222 Internet Access - Valid for: DUHS, Univ
698223 Equipment Maintenance - Valid for: DUHS, Univ
698224 Custom Reports - Valid for: DUHS, Univ
698230 Cellular Service - Valid for: DUHS, Univ
698240 Circuits: Data - Valid for: DUHS, Univ
698241 Circuits: Voice - Valid for: DUHS, Univ
698250 DU Police Department: Blue Light Emergency Phones - Valid for: Univ
698300 Telephone Paging Service Charges - Valid for: DUHS, Univ
This G/L account should be used to record charges for the cost of paging services incurred by components of Duke.
698400 Transportation (of persons) - Valid for: DUHS, Univ
This G/L account should be used to record the cost of transportation of Duke groups (such as the band, athletic teams, etc.) for which individual travel vouchers will not be submitted.
698600 Travel and Living Expenses: Domestic - Valid for: Univ, DUHS
These G/L accounts should be used for all expenses incurred while traveling on official Duke business which is for the purpose of furthering (either directly or indirectly) the educational, research and/or patient care functions of Duke, except as indicated below. Appropriate costs include transportation, lodging, meals, incidental living expenses, registration fees, etc. Expenditures related to social functions or social hours, entertainment, recreational activities, non-business related meals, etc. should be separately charged to G/L account 693200. Domestic travel is defined as any travel within the United States and its territories and possessions, and Canada. All other travel is considered foreign. The cost of travel expenses incurred for the purposes of development, fund raising, public relations, alumni meetings, student recruitment, etc., should be charged to either G/L account 699000 (domestic) or 699100 (foreign). Travel expense reimbursements made to prospective employees should be charged to G/L account 692800. Travel expense reimbursements for relocation should be charged to G/L account 693000. Expenses incurred during travel related to organ procurement should be charged to G/L account 698601.
698601 Travel Expense - Organ Procurement - Valid for: DH
Use this account to record expenses incurred during travel related to organ procurement.
698630 Travel and Living Expenses: Domestic - House Funds - Valid for: Univ
698668 Travel & Living Expense - Domestic (Dept JV Use Only) - Valid for: Univ
This G/L may be used to account for domestic travel and living expense via a journal entry ONLY. THIS ACCOUNT CAN NOT BE USED ON A TRAVEL EXPENSE FORM OR TO SETTLE TRAVEL THROUGH EMPLOYEE TRAVEL AND REIMBURSEMENT.
698669 Travel & Living Exp: Domestic Charge Back to Budgeted Cost Center - Valid for: DUHS
698700 Travel and Living Expenses: Foreign - Valid for: Univ, DUHS
These G/L accounts should be used for all expenses incurred while traveling on official Duke business which is for the purpose of furthering (either directly or indirectly) the educational, research and/or patient care functions of Duke, except as indicated below. Appropriate costs include transportation, lodging, meals, incidental living expenses, registration fees, etc. Expenditures related to social functions or social hours, entertainment, recreational activities, non-business related meals, etc. should be separately charged to G/L account 693200. Domestic travel is defined as any travel within the United States and its territories and possessions, and Canada. All other travel is considered foreign. The cost of travel expenses incurred for the purposes of development, fund raising, public relations, alumni meetings, student recruitment, etc., should be charged to either G/L account 699000 (domestic) or 699100 (foreign). Travel expense reimbursements made to prospective employees should be charged to G/L account 692800. Travel expense reimbursements for relocation should be charged to G/L account 693000.
Short term visa costs for foreign nationals entering the United States for the purposes of conducting research on a federally sponsored program should be charged to 698700 so long as these costs are allowable, allocable and reasonable.(Revised 6/2015)
698800 University Subsidies: Agencies - Valid for: DUHS, Univ
This G/L account should be used to record all subsidies granted by Duke to agency organizations affiliated with, but not a part of Duke (8****** cost centers).
698830 University Subsidies - House Funds - Valid for: Univ
698900 Trainee Travel - Valid for: DUHS, Univ
This G/L account is to record costs for travel necessary to a trainee's training and incurred during the period of grant supported training. This G/L account should be used only to record payments made under training grants (3x2 WBS elements).
699000 Travel and Living Expenses: Domestic - Valid for: DUHS, Univ
Related to Development, Fund Raising, Alumni Meetings, Student Recruitment and Public Relations Activities - These G/L accounts should be used to record all expenses incurred while traveling for the purposes of development, fund raising, public relations, alumni meetings, and student recruitment. Appropriate costs include transportation, lodging, meals, incidental living expenses, and registration fees. Expenditures related to social functions or social hours, entertainment, recreational activities, non-business related meals, etc. should be separately charged to G/L account 693200. Domestic travel is defined as any travel within the United States and its territories and possessions, and Canada. All other travel is considered foreign. These costs are not allowable, either directly or indirectly, in support of most federal programs and, therefore, are excludable from federal grants and contracts and indirect costs.
699100 Travel and Living Expenses: Foreign - Valid for: DUHS, Univ
Related to Development, Fund Raising, Alumni Meetings, Student Recruitment and Public Relations Activities - These G/L accounts should be used to record all expenses incurred while traveling for the purposes of development, fund raising, public relations, alumni meetings, and student recruitment. Appropriate costs include transportation, lodging, meals, incidental living expenses, and registration fees. Expenditures related to social functions or social hours, entertainment, recreational activities, non-business related meals, etc. should be separately charged to G/L account 693200. Domestic travel is defined as any travel within the United States and its territories and possessions, and Canada. All other travel is considered foreign. These costs are not allowable, either directly or indirectly, in support of most federal programs and, therefore, are excludable from federal grants and contracts and indirect costs.
699200 Visiting Athletic Team's Share of Gate Receipts - Valid for: DUHS, Univ
This G/L account should be used to record payments to visiting athletic teams participating in local athletic events for their share of the gate receipts and the cost of meals, living accommodations, transportation, or any other expenses incurred by Duke in behalf of visiting teams.
699400 Water - Valid for: DUHS, Univ
This G/L account should be used to record the cost of water consumed by components of Duke.
699500 Internal Management Fees - Valid for: Univ
699502 Advancement Assessement - Valid for: Univ
This G/L is to record the advancement assessment in the long term pool fund and not to commingle with the current long term pool internal management fee G/L.
699503 Excise Tax Assessment - Valid for: Univ
This G/L is used to record Excise assessment applied to the Long Term Pool Fund.
699504 Internal Management Fees: DCP - Valid for: DUHS, Univ
To establish an account for Internal Management Fees from the DUHS Completion Pool.
699600 External Management Fees - Valid for: Univ
699604 External Management Fees: DCP - Valid for: DUHS, Univ
To establish an account for External Management Fees from the DUHS Completion Pool.
699700 Start Up Costs for Duke PRMO - Valid for: DUHS
699800 Cost Accounting Distribution Budget Adjustment - Valid for: Budget Use Only
This G/L account should be used for Cost Accounting distribution adjustments.
699900 Unallocated Budget Adjustment - Valid for: Budget Use Only
This G/L account is used for either (1) unallocated increase or decrease to the total budget of a particular expenditure fund or (2) contingency provisions in the budget in the current unrestricted funds (i.e. cost center series 15****, 168**** and 180****). Only budgeted amounts should appear on this G/L account (i.e., no actual transactions should be recorded using this G/L account).