Account List

430504530.
xls
Account
Account Type Short Descr
10100 Asset CLAIM ON CASH
10101 Asset POOLED INVESTMENT CASH
10102 Asset PETTY CASH
10103 Asset CHANGE FUNDS
10104 Asset CASH EQUIVALENTS-CURRENT
10105 Asset CASH EQUIVALENTS-NON CURRENT
10106 Asset CHANGE ORDER

10500 Asset STATE BANK
10502 Asset UH CREDIT CARD COMMISSION CLE
Updated 3-7-17
430504530.xls
10509 Asset SFS ECHECK BOA

10510 Asset UH LOCAL DRAWING
10511 Asset UH ATHLETIC FIRST & TEN
10512 Asset UH CREDIT CARD CLEARING
10513 Asset UH NON ENDOWED INVESTMENT
10514 Asset UH IMPREST
10515 Asset UH CONTROLLED DISBURSEMENT

10516 Asset UH CRR BOND 90A DEBT SVC
10517 Asset UH CRR BOND 90B DEBT SVC
10518 Asset UH CRR BOND ESCROW
10519 Asset UH BOURESS BANK
10520 Asset UH CRR 93 BOND ESCROW
10521 Asset UH CRR BOND 93 DEBT SVC
10522 Asset UH CRR BOND 93A DEBT SVC
10523 Asset UH CRR BOND 98 - PROCEES ACCT
10524 Asset UH CRR BOND 98 - ISSUANCE ACCT

10525 Asset UH CRR BOND 98 - INVESTMENT
10526 Asset UH SAINTES IMPREST ACCOUNT
10527 Asset UH S/T INVST-ENHANCED CASH
10528 Asset UH DORM REV BONDS 67A&B
10529 Asset UH COL ARCH SAINTES FRANCE ACT

10530 Asset UH DEFAULT BANK
10531 Asset UH HAF - STERLING 0793
10534 Asset UH HAF - MERRILL 07F84
10535 Asset UH HAF - MERRILL 07D71
10536 Asset UH HAF - MERRILL 07H30
10537 Asset UH HAF - MERRILL 07H31
10538 Asset UH ACH SETTLEMENT ACCT
10539 Asset UH CRB 00 PROC ACCT-DEBT SVC
Updated 3-7-17
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10540 Asset UH CRB 00 - ISSUANCE ACCT

10541 Asset UH CRB 00 - INVESTMENT ACCT
10542 Asset UH CRRB 02B DEBT SERVICE ACCT
10543 Asset UH CRRB 02B ISSUANCE COST ACCT
10544 Asset UH CRRB 02B ESCROW ACCT
10545 Asset UH CRB 04 ISSUANCE COST ACCT
10546 Asset UH CRB 04 PROC ACCT-DEBT SVC
10547 Asset UH CRB 04 DEBT SERVICE ACCT
10548 Asset UH CRB 05 ISSUANCE COST ACCT
10549 Asset UH CRB 05 PROCEEDS ACCT
10550 Asset UH CRB 05 DEBT SERVICE ACCT
10551 Asset UHS CRRB 2010A PROCEEDS ACOUNT
10552 Asset UHS CRRB 2010A DEBT SERVCE ACT
10553 Asset UHS CRRB 2010A ISSUANC COST AC
Updated 3-7-17
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10554 Asset UHS CRRB 2011B PROCEEDS ACT
10555 Asset UHS CRRB 2011B ISSUE COST ACCT
10556 Asset UHS CRRB 2011B DEBT SVC ACCT
10557 Asset UH ATHLETICS PAYMENTECH
10558 Asset UH KUHA 2011A SALE PROCEEDS
10559 Asset UH KUHA 2011A SALE ESCROW
10560 Asset UH BOX OFFICE TICKET SALES
10561 Asset UH CRB 2017B - PROJECT FUND
10562 Asset UH CRB 2017B - COI
10563 Asset UH CRB 2017B - DEBT SVC
Updated 3-7-17
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10564 Asset UH CAMPUS SOLUTIONS
10565 Asset UH DIVISION OF RESEARCH

10610 Asset UHC REVOLVING & OPERATING
10611 Asset UHC ESCROW
10612 Asset UHC NON-ENDOWED INVESTMENT
10613 Asset UHC CONTROLLED DISBURSEMENT

10614 Asset UHC IMPREST
10615 Asset UHC CAPITAL PROJECT
10616 Asset UHC GENERAL TUITION REV ESCROW
10617 Asset UHC CONS REV BOND SERIES 98

10620 Asset UHC SUSPENSE MEMO BANK
10660 Asset UHD LOCAL DRAWING
10661 Asset UHD CREDIT CARD FACTORING
10662 Asset UHD CONTROLLED DISBURSEMENT

10663 Asset UHD CRB UNEXPENDED PLANT
10664 Asset UHD BRB SERIES 95
10665 Asset UHD IMPREST
10666 Asset UHD TCB CUSTODY ACCOUNT
10667 Asset UHD CRB_SERIES 95 - PROJECT
10670 Asset UHD DEFAULT BANK
10671 Asset UHD CRRB 03 DEBT SERVICE ACCT
10672 Asset UHD CRRB 03 ISSUANCE COST ACCT
10673 Asset UHD CRRB 03 ESCROW ACCT

10710 Asset UHS CONSOLIDATED DRAWING
Updated 3-7-17
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10711 Asset UHS PAYROLL

10712 Asset UHS IMPREST
10713 Asset UHS CONTROLLED DISBURSEMENT

10714 Asset UHS PAYROLL DD SETTLEMENT
10715 Asset UHS ENDOWMENT
10716 Asset UHS NON-ENDOWED INVESTMENT

10717 Asset UHS NON-ENDOW INV ENH CASH
10718 Asset UHS CRB 99 - ISSUANCE ACCOUNT
10719 Asset UHS CRB 99 - PROCEEDS ACCOUNT

10720 Asset UHS DEFAULT BANK
10721 Asset UHS CRB 99 - DEBT SVC
10722 Asset UHS MELROSE OIL COMPANY
10724 Asset UHS GEN ENDOW FUND/JENS
10725 Asset UHS BALANCED INVESTMENT
10726 Asset UHS ANDERSON FOUNDATION
10727 Asset UHS CRB 2002A-PROCEEDS ACCOUNT
10728 Asset UHS CRB 2002A-DEBT SVC
10729 Asset UHS CRB 2006 PROCEEDS ACCOUNT
10730 Asset UHS CRB 2006 DEBT SERVICE ACCT
10731 Asset UHS CRB 2006 ISSUANCE COST ACT
10732 Asset UHS CRRB 2006 ESCROW ACCOUNT
10733 Asset UHS AIM MONEY MKT POOL BNY-MEL
10734 Asset UHS MASTER CONCENTRATION -BOA
Updated 3-7-17
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10735 Asset UHS CON REV COMM PAPR PROCEEDS
10736 Asset UHS CON REV COMM PAPR DBT SVC
10738 Asset UHS CRRB 2008 PROCEEDS ACCOUNT
10739 Asset UHS CRRB 2008 DEBT SERVICE ACT
10740 Asset UHS CRRB 2008 ISSUANCE COST AC
10741 Asset UHS CRRB 2009 PROCEEDS ACCOUNT
10742 Asset UHS CRRB 2009 DEBT SERVICE ACT
10743 Asset UHS CRRB 2009 ISSUANCE COST AC
10744 Asset UHS CRRB 2009A PROCEEDS ACOUNT
10745 Asset UHS CRRB 2009A DEBT SERVCE ACT
10746 Asset UHS CRRB 2009A ISSUANC COST AC
10747 Asset UHS CRRB 2010B PROCEEDS ACOUNT
Updated 3-7-17
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10748 Asset UHS CRRB 2010B DEBT SERVCE ACT
10749 Asset UHS CRRB 2010B ISSUANC COST AC
10750 Asset UHS CRRB 2010C PROCEEDS ACOUNT
10751 Asset UHS CRRB 2010C DEBT SERVCE ACT
10752 Asset UHS CRRB 2010C ISSUANC COST AC
10753 Asset CRRB 2013B PROCEEDS
10754 Asset CRRB 2013B DEBT SVC
10755 Asset CRRB 2013B COI
10756 Asset CRRB 2013A PROCEEDS
10757 Asset CRRB 2013A DEBT SVC
10758 Asset CRRB 2013A COI
10759 Asset CRRB 2013A ESCROW
Updated 3-7-17
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10771 Asset UHS CRRB 2011A PROCEEDS ACT
10772 Asset UHS CRRB 2011A ISSUE COST ACCT
10773 Asset UHS CRRB 2011A DEBT SVC ACCT
10774 Asset UHS CRRB 2011A ESCROW ACCOUNT
10775 Asset UHS CRB 2014 DEBT SVC ACCOUNT
10776 Asset UHS CRB 2014 ISSUE COST ACCT
10777 Asset UHS CRB 2014 ESCROW ACCOUNT
10778 Asset UHS CRRB 2016A PROCEEDS ACCT
10779 Asset UHS CRRB 2016A DEBT SVC ACCT
10780 Asset UHS CRRB 2016A ISSUE COST ACCT
10781 Asset UHS CRRB 2016A ESCROW ACCT
Updated 3-7-17
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10782 Asset UHS CRB 2016B PROCEEDS ACCT
10783 Asset UHS CRB 2016B DEBT SVC ACCT
10784 Asset UHS CRB 2016B ISSUE COST ACCT
10785 Asset UHS CRRB 2017A - PROJECT FUND
10786 Asset UHS CRRB 2017A - COI
10787 Asset UHS CRRB 2017A - DEBT SVC
10788 Asset UHS CRRB 2017A - ESCROW
10789 Asset UHS CRRB 2017C - PROJECT FUND
10790 Asset UHS CRRB 2017C - COI
10791 Asset UHS CRRB 2017C - DEBT SVC
10792 Asset UHS CRRB 2017C - ESCROW
10800 Asset UHV OPERATING ACCOUNT - CHASE

10801 Asset UHV MONEY MARKET ACCOUNT
10802 Asset UHV DEFAULT BANK
10803 Asset UHV CHASE IMPREST
10804 Asset UHV CRB 97 DEBT SVC
Updated 3-7-17
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11100 Asset SHORT-TERM INVESTS.
11101 Asset US TREASURY NOTES - TEMP INVES
11102 Asset US TREASURY BONDS TEMP INVEST
11103 Asset FED AGENCY OBLIG TEMP INVEST
11104 Asset MUNICIPAL BONDS TEMP INVEST
Updated 3-7-17
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11105 Asset TEXPOOL PUBLIC INVESTMENT FUND
11106 Asset REPURCHASE AGREEMENTS
11107 Asset MONEY MARKET FUNDS
11108 Asset SHORT TERM INVESTMENT-NON CURR
11109 Asset INVESTMENT IN COMMERCIAL PAPER
Updated 3-7-17
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11200 Asset US TREASURY BILLS
11201 Asset US TREASURY NOTES
11202 Asset US TREASURY BONDS
11203 Asset FED AGENCY OBLIGATNS
11204 Asset PREFERRED STOCK
Updated 3-7-17
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11205 Asset COMMON STOCK - DOMESTIC
11206 Asset INTERNATIONAL EQUITIES

11207 Asset CORPORATE BONDS
11208 Asset MUNICIPAL BONDS
11209 Asset UNAMORT BD DISC&PREM
11210 Asset UNAMORT TREAS NOTES
11211 Asset UNAMORT FED AGNCY OB
11212 Asset UNAMOR CORP BONDS
11213 Asset UNAMORT MUN BONDS
11214 Asset PARTNERSHIP INVESTMENTS
11215 Asset UNAMORT DISC&PREM TREAS BD TEM
11216 Asset UNAMORT DISC&PREM TRES NOTE TM
11217 Asset UNAM DIS&PREM FED AG OBLIG TEM
Updated 3-7-17
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11218 Asset UNAMORT DISC&PREM MUNI BD TEMP

11219 Asset OTHER INVESTMENTS
11220 Asset MORTGAGE LOANS
11221 Asset OIL ROYALTY
11222 Asset INVESTMENT IN LAND
11223 Asset US TREAS NT-FAIR VALUE ADJ
11224 Asset US TREAS BD-FAIR VALUE ADJ
11225 Asset FED AGCY OBLIG-FAIR VALUE ADJ
Updated 3-7-17
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11226 Asset PREFER STK-FAIR VALUE ADJ
11227 Asset COMMON STK DOM-FAIR VALUE ADJ
11228 Asset COMMON STK INT-FAIR VALUE ADJ
11229 Asset CORP BNDS-FAIR VALUE ADJ
11230 Asset MUNI BNDS-FAIR VALUE ADJ
Updated 3-7-17
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11231 Asset OTHER INVEST-FAIR VALUE ADJ
11232 Asset PARTNRSHP INV-FAIR VALUE ADJ
11234 Asset DOMESTIC EQUITY MUTUAL FUNDS
11235 Asset DOMEST EQ MUT FD-FAIR VAL ADJ
Updated 3-7-17
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11236 Asset FIXED INCOME MUTUAL FUNDS
11237 Asset FIXED INC MUT FD-FAIR VAL ADJ
11238 Asset MUTUAL FUNDS
11239 Asset MUTUAL FUNDS-FAIR VALUE ADJ
11240 Asset PARTERSHIP-MKTBL FIXED INCOME
11241 Asset CONVERTIBLE SECURITIES
Updated 3-7-17
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11301 Asset MUTUAL FD DOMESTIC EQTY LRG CP
11401 Asset INFLATION HEDGING FUND
11501 Asset MARKETABLE ALTRNTV INV ABS RTN
Updated 3-7-17
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11505 Asset MARKETABLE ALTRNATV HEDGE EQTY
11601 Asset NON-MRKTBL ALTRNATV HEDGE EQTY
11602 Asset NON-MKT ALT-REAL PROP NATL RES
11605 Asset NON-MKT ALTERNATIVE-EQUITY INV
12100 Asset ACCOUNTS RECEIVABLE
12101 Asset A/R-RETURNED CHECKS
Updated 3-7-17
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12102 Asset A/R-MISCELLANEOUS
12103 Asset A/R-HOTEL-IN HOUSE
12104 Asset A/R-CONT EDUCATION
12105 Asset A/R - HOTEL CONTRACT
12106 Asset A/R-FACULTY/STAFF PARKING
12108 Asset A/R-OIL ROYALTIES
12113 Asset RCVABLE FROM STATE FICA TAX ST
12114 Asset RECEIVABLE FROM STATE FICA MAT
12115 Asset RECEIVABLE FROM STATE GOVERNME
12116 Asset AR-C&G REVENUE RECOGNITION
Updated 3-7-17
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12117 Asset AR - C&G LETTER OF CREDIT
12118 Asset PAYROLL RECEIVABLE FR STATE
12119 Asset AR-C&G PAYMENTS
12120 Asset AR - C&G WRITTEN OFF
12121 Asset A/R UNALLOWED CREDIT CARD EXPE
12201 Asset ACCRUED INTEREST REC
12202 Asset AR-C&G BILLED
12206 Asset DEPOSIT WITH OTHERS
12207 Asset RCVABLE FROM STATE MEDICARE TA
12208 Asset NOTES RECEIVABLE
Updated 3-7-17
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12215 Asset AR-C&G ADVANCE PMT-ID PENDING
12226 Asset AR-PS GNT C&G UNBILLED RECVBLE
12227 Asset AR-PS GNT C&G LETTER OF CREDIT
12228 Asset AR-PS GNT C&G BILLED RECEIVBLE
12300 Asset A/R-AMER EXPRESS
12301 Asset A/R-APPLE COMPUTER
12302 Asset A/R-COUGAR BYTE
12303 Asset A/R-DINERS CLUB
12304 Asset RECEIVABLE FROM CAMPUS CARD
Updated 3-7-17
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12305 Asset A/R-TRAVEL ADVANCE
12306 Asset A/R-TRAVEL ADVANCE RETURN DUE
12350 Asset A/R-TUITION & FEES
12360 Asset A/R THIRD PARTY CONTRACT
12400 Asset A/R-UH
12401 Asset A/R-CLEAR LAKE
12402 Asset A/R-DOWNTOWN
12403 Asset A/R-SYSTEM
12404 Asset A/R-VICTORIA
12405 Asset L-T RECEIV-CAMPUS
12406 Asset DUE FROM OTHER AGENCIES

12407 Asset INTER CAMPUS PAYROLL A/R
Updated 3-7-17
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12470 Asset PLEDGES RECEIVABLE-CURRENT
12471 Asset ALLOWANCE FOR UNCOLLECTABLE PL
12472 Asset PLEDGES RECEIVABLE-NONCURRENT
12500 Asset RES HALL RECEIVABLE
12501 Asset RES HALL BAD DEBT RESERVE
12502 Asset A/R BAD DEBT RESERVE
12510 Asset AR - PARKING
Updated 3-7-17
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12605 Asset BAD DEBT RESERVE - C&G
12608 Asset BAD DEBT RESERVE - E & G
12609 Asset BAD DEBT RESERVE - L2, L4
12610 Asset BAD DEBT RESERVE - AUX
12611 Asset BAD DEBT RESERVE-CONTRACTS & G
13100 Asset LOANS RECEIVABLE
13101 Asset TOT ADV TO STUDENTS
13102 Asset TOT COLL OF PRINCPAL
13103 Asset TPC 10% PRIOR 7/2/72
Updated 3-7-17
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13104 Asset TPC 15% PRIOR 7/2/72
13105 Asset TPC 10% AFTER 7/1/72
13109 Asset DEATH PRIN CANCELLAT
13110 Asset DISABILITY PRIN CANC
13111 Asset MILITARY PRIN CANCEL
13112 Asset BANKRUPTCY PRIN CANC
13113 Asset LN PRINC ADJ-ASSIGN
13114 Asset LPC 10% PRACT/SHORT
13115 Asset LPC 15% PRACT/SHORT
13116 Asset LOAN PRINC ADJ-OTHER
Updated 3-7-17
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13117 Asset PRIN CANC-VOLSVC 15%

13118 Asset PRIN CANC-VOLSVC 20%
13119 Asset LOAN PRIN CANCEL(LAW ENFORCE)1
13122 Asset REPAY BDET-PRIN
13123 Asset LN PRIN CANCEL-15% TEACHER SPE
Updated 3-7-17
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13126 Asset LN PRIN CANCEL-15% EARLY INTRV
13129 Asset LN PRIN CANCEL-15% NURSE/MED T
Updated 3-7-17
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13132 Asset LN PRIN CANCEL-15% CHILD/FAM S
13135 Asset LN PRN CANCL-15% TCHR/MTH/SCI/
Updated 3-7-17
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13138 Asset ALLOWANCES
13139 Asset LN PRIN CANCEL-15% ISD LIBRARY
13142 Asset LN PRIN CANCEL-15% HEAD START
Updated 3-7-17
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13145 Asset LOAN PRINC PAYMENT UNASSIGNABL
13200 Asset LOAN REC-INSTALLMENT PLAN
13210 Asset LOAN REC-SHORT TERM
13220 Asset LOAN REC-EMERGENCY
13230 Asset LOAN REC-DEAN'S LOAN
13240 Asset LOAN REC-BOOK LOAN
14100 Asset RESALE
14101 Asset RESALE MDSE-LOCAL
14103 Asset RESALE-SATELLITE
14104 Asset RESALE-CRAFT SHOP
14105 Asset RESALE-CHEM STKRM
14106 Asset RESALE-OPTICAL SERVICES
Updated 3-7-17
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14107 Asset RESALE-COPY CENTER
14108 Asset RESALE-CONTACT LENS SERVICES
14109 Asset MAINTENANCE
14110 Asset RESALE-MICROCOMPUTERS
14111 Asset SUPPLIES-ASSET
14112 Asset RESALE-COUGAR BYTE
14113 Asset INVENTORY ALLOWANCES
15100 Asset PREPAID EXPENSE
15101 Asset DEF CHRGS AIR TRAVEL
15102 Asset DEFERRED CHARGES-DEPT
15103 Asset DEFERRED CHARGES

15104 Asset PREPAID EXP-PRNT PLT
Updated 3-7-17
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15105 Asset FILM RIGHTS
15106 Asset REMIT TO ST TREAS
15107 Asset DEFERRED LOSS ON BOND REFUNDNG
15108 Asset DEFERRED OUTFLOWS-TRS PENSIONS
15109 Asset DEFERRED OUTFLOWS - OPEB
16100 Asset SUSPENSE
16101 Asset COST CENTER CLEARING
16102 Asset ABC CASH CLEARING
Updated 3-7-17
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16103 Asset RET CHECK CLEARING
16104 Asset ABC SYSTEM CLEARING

16105 Asset REFUND CLEARING
16106 Asset ABC LOAN CLEARING
16107 Asset ABC THIRD PARTY BILL
16108 Asset ABC BAD DEBT CLEAR
16109 Asset TIV REFUND CLEARING
16110 Asset ABC HEALTH CTR CLRG
16111 Asset ABC WAIVER CLRG

16112 Asset ABC SSN CLEARING
16113 Asset ABC CLEARING AFTER FY 94

16114 Asset ABC SCR CLEARING
16115 Asset AFSA CLEARING ACCOUNT
16116 Asset EMERGENCY LOAN CLEARING
16117 Asset CASH LOAN CLEARING
16118 Asset CREATIVE WRITING CLEARING
16119 Asset ABC HW402 CLEARING
16120 Asset PAYROLL ADUSTMENT
16121 Asset EMPLOYEE OVERPMT RETRN TO UHS
Updated 3-7-17
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16130 Asset PS GNT BALCONVERSION CLEARING
16131 Asset PS GNT CHECK DEPOSIT CLEARING
16132 Asset PS GNT ELEC DEPOSIT CLEARING
16133 Asset PS GNT TRF AWARD TO/FM SPONSOR
16134 Asset PS GNT OFFSET AR ITEM
Updated 3-7-17
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16135 Asset PS GNT BOR WRITE OFF APPROVED
16136 Asset PS GNT PROJECT CLOSEOUT
16137 Asset PS GNT SPONSOR FEES
16138 Asset PS GNT CREDIT CLOSEOUT
Updated 3-7-17
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16139 Asset PS GNT AR PMT FRM RESIDUAL TRF
16150 Asset PSSA WAIVER CLEARING CONTROL
16151 Asset PSSA FIX TUITION
16152 Asset CLEARING CONTROL
16154 Asset PSSA FINANCIAL AID CONTROL
16155 Asset PSSA ABC CONVERSION CLEARING
16156 Asset PSSA CREDIT CARD CLEARING
Updated 3-7-17
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17100 Asset LAND
17101 Asset BUILDINGS
17102 Asset CONSTRUCT IN PROGRESS
17103 Asset FACILITY & IMPROV OTH THN BLDG
17104 Asset EQUIPMENT-CAPITAL
Updated 3-7-17
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17105 Asset EQUIPMT HELD IN TRUST-NON-DEPR
17106 Asset VEHICLES
17107 Asset BOATS
17108 Asset INFRASTRUCTURE

17109 Asset AIRCRAFT
17110 Asset COMPUTER SFTWR INTANG-PURCHASE
17111 Asset COMPUTER SFTWR INTANG-DEVELOPE
Updated 3-7-17
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17112 Asset CIP-INT DEVELOPED COMP SOFTWRE
17113 Asset EQUIPMT HELD IN TRUST-DEPRCBLE
17120 Asset ACCUM DEPREC-OTH CAPITAL ASSET
17121 Asset ACCUM DEPREC-BUILDINGS
17122 Asset ACCUM DEPREC-IMPROVEMENT
17123 Asset ACCUM DEPREC-EQUIPMENT
17124 Asset ACCUM DEPREC-INFRASTRUCTURE
Updated 3-7-17
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17125 Asset ACCUM DEPREC-VEHICLES
17126 Asset ACCUM DEPREC-BOATS
17127 Asset ACCUM DEPREC-LIBRARY BOOKS
17128 Asset ACCUM DEPREC-MUSEUM/ART COLECT

17129 Asset ACCUM DEPREC-AIRCRAFT
17130 Asset ACCUM AMORT-COMP SFTWR-PURCH
17131 Asset ACCUM AMORT-COMP SFTWR-DEVELOP
Updated 3-7-17
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17132 Asset ACCUM AMORT-OTHER INTANG ASSET
17133 Asset ACCUM DEPR-EQUIP HELD IN TRUST
17300 Asset LIBRARY BOOKS-DEPRECIABLE
17301 Asset MUSEUM/ART COLLECT-NON DEPREC
Updated 3-7-17
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17302 Asset OTH CAPITAL ASSET-NON DEPREC
17303 Asset OTHER CAPITAL ASSET-DEPREC
17304 Asset MUSEUM/ART COLLECT-DEPREC
17305 Asset LIBRARY BOOKS-NON DEPRECIABLE
17306 Asset OTHER CAP INTAN ASSET-NON DEPR
Updated 3-7-17
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17307 Asset OTHER CAP INTANG ASSET-DEPR
18100 Asset DUE FROM CUR UNR GEN

18101 Asset DUE FROM CUR UNR-SVC DEPT
18102 Asset DUE FROM DESIGNATED FUNDS
18103 Asset DUE FROM AUXILIARIES
18104 Asset DUE FROM BOOKSTORE
18105 Asset DUE FROM CUR RES LOC FUND
18106 Asset DUE FROM CNTRCTS & GRANTS
18107 Asset DUE FROM ENDOW FNDS
18108 Asset DUE FROM UNEX PLANT FUND
18109 Asset DUE FROM RENEWAL & REPLACEMENT
18110 Asset DUE FROM RET INDEBTEDNESS FUND
19001 Asset A/R-RECEIPTS FROM CUSTOMERS
19002 Asset A/R-TUITION AND FEES
Updated 3-7-17
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19003 Asset A/R-PROCEEDS FROM AUXILIARIES
19004 Asset A/R-GRANTS AND CONTRACTS
19005 Asset PROCEEDS FROM STUDENT LOANS
19006 Asset PAYMENTS FOR STUDENT LOANS
19007 Asset SALES OF INVESTMENTS
19008 Asset PURCHASES OF INVESTMENTS
19009 Asset DEFERRED OUTFLOWS-INCREASES
Updated 3-7-17
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19010 Asset DEFERRED OUTFLOWS-DECREASES
19012 Asset A/R-PROCEEDS FROM INVESTMENTS
19013 Asset A/R-PAYMENTS FOR INVESTMENTS
19014 Asset A/R-PAYMENTS FOR SERVICES
19015 Asset AFR-CAPITAL ASSET ADJ
19016 Asset AFR-INTER-CAMPUS TRF IN
19017 Asset AFR-INTER-CAMPUS TRF OUT
19018 Asset AFR-OTH CST DEBT ISSUANCE
Updated 3-7-17
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19019 Asset A/R - SEFA ADJ DUE FR/TO AGCY
20100 Liability ACCOUNTS PAYABLE

20101 Liability A/P-CON ED/FOOD CL
20102 Liability STUDENT SYSTEM STUDENT AP
20103 Liability A/P - HOTEL CONTRACT
20104 Liability A/P ACCRUAL EOY
20105 Liability A/P-BARNES & NOBLE
20106 Liability A/P-TEMP PERSONNEL SERV
20107 Liability ACCTS PAY-ESCROW
20108 Liability ACCTS PAY-OTHER
20109 Liability PROCUREMENT CARD LIABILITY
20110 Liability TRAVEL CARD LIABILITY
Updated 3-7-17
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20111 Liability E-SHIP GLOBAL LIABILITY
20112 Liability CORESTAFF LIABILITY
20113 Liability CONCUR LIABILITY
20114 Liability ADROIT LIABILITY
20500 Liability A/P-UH
20501 Liability A/P-CLEAR LAKE
20502 Liability A/P-DOWNTOWN
20503 Liability A/P-SYSTEMS
Updated 3-7-17
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20504 Liability A/P-VICTORIA

20505 Liability INTER CAMPUS PAYROLL A/P
20600 Liability DUE TO OTHER AGENCIES
20601 Liability ATHLETICS-DUE OTHERS
20602 Liability LIAB-EQUIP HELD IN TRUST
20603 Liability RETNG PAY-CONST CONT
20604 Liability TAX PAYABLE-SALES TX

20605 Liability OCCP. TAX - STATE
20606 Liability OCCP. TAX-CITY
20607 Liability OCCP. TAX-COUNTY
20608 Liability TELEPHONE FEDERAL EXCISE TAX
20609 Liability TELECOM INFRASTRUCTURE FUND AS
20610 Liability OCCP TAX-SPORTS AUTHORITY
20611 Liability TAX LIABILITY, NONRESIDENT ALI
Updated 3-7-17
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20612 Liability INT PAY-FED FUNDS
20613 Liability UNCLASSIFIED RECEIPT
20614 Liability DEFERRED CREDITS
20615 Liability ACCRUED LIABILITIES

20616 Liability STATE TAX WITHOLDING
20617 Liability ARBITRAGE REBATE LIABILITY
Updated 3-7-17
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20627 Liability DEFERRED GAIN ON BOND REFUNDNG
20628 Liability DEFERRED INFLOWS-TRS PENSIONS
20629 Liability DEFERRED INFLOWS-OPEB
20999 Liability RESERVE FOR ENCUMB-LIABILITY
21100 Liability PAYROLL CLEARING
21101 Liability DIR DEPOSIT-CHECKING
21102 Liability DIR DEPOSIT-SAVINGS
21103 Liability PAYROLL CLEAR-LOCAL
Updated 3-7-17
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21104 Liability TRS FEE (CHARTER)
21105 Liability TRS DEDUCT (CHARTER)
21106 Liability TRS - CARE (CHARTER)
21107 Liability EMPLOYEE MEDICARE TAX DEDUCTIO
21108 Liability TX STUDENT LOAN DEDUCTION

21109 Liability EARNED INCOME CREDIT
21110 Liability PAYROLL COURT FEES
21111 Liability UNION MEMBERSHIP FEE DEDUCTION
21112 Liability PAYRL DED FED INC TX
Updated 3-7-17
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21113 Liability PAYROLL DEDUCT FICA
21114 Liability ORP DEDUCT
21115 Liability PAYRL DED TX DEF ANN
21116 Liability PAYROLL DEDUCT BONDS
21117 Liability PAYRL DED HOSP INS
21118 Liability PAYROLL DED LTD INS
21119 Liability PAYROLL DED LIFE INS
Updated 3-7-17
430504530.xls
21120 Liability DCP DEDUCT
21121 Liability TRS DEDUCT
21122 Liability ANNUAL LEAVE ACCRUAL-CURR
21123 Liability ST PD FICA BENEFIT
21124 Liability RET BENEFIT ORP 7.31%
21125 Liability EMP FICA MATCHING
21126 Liability UCI BENEFIT
21127 Liability HOSPITAL BENEFIT
Updated 3-7-17
430504530.xls
21128 Liability LTD INS BENEFIT
21129 Liability LIFE INS BENEFIT
21130 Liability DEPENDENT LIFE DED
21131 Liability EMPLOYER MEDICARE TAX LIABILIT
21132 Liability RET BENEFIT TRS
21133 Liability OTHER DEDUCTIONS
21134 Liability WORKMAN COMP BENEFIT
21135 Liability RET BENE. ORP 1.19%-LIABILITY
Updated 3-7-17
430504530.xls
21136 Liability CHILD SUPPORT
21137 Liability BANKRUPTCY-LIABILITY
21138 Liability SERVICE PURCHASE INSTALLMENT D
21139 Liability CHILD CARE DEPENDENT DED
21140 Liability CHILD CARE DEP ADMIN FEE
21141 Liability HEALTH CARE DEDUCTION
21142 Liability HEALTH CARE ADMIN FEE
Updated 3-7-17
430504530.xls
21143 Liability IRS LEVY
21144 Liability CHARITABLE CONTRIBUTION DEDUCT
21145 Liability P/R PREPAID TUITION CONTRACTED
21146 Liability PRETAX PARKING DEDUCTIONS
21147 Liability UNITED WAY PAYROLL DEDUCTION

21148 Liability P C PROV CHARGE
21149 Liability P C SANUS CHARGE
21150 Liability P C PROV PAYMENT
21151 Liability P C SANUS PAYMENT
21152 Liability CAMPUS RECREATION CTR DEDUCT
21153 Liability ERS OPT OUT EMPLOYER LIABILITY
Updated 3-7-17
430504530.xls
21154 Liability GARNISHMENT OF EMPLOYEE WAGES
21155 Liability ROTH 403B PAYROLL DEDUCTION
21156 Liability ATH SEASON TICKS MFB PR DEDUCT
21157 Liability ATH SEASON TICKS MBB PR DEDUCT
21158 Liability ATH SEASON TCKT MBSBL PR DEDCT
21159 Liability POSTTAX PARKING DEDUCTIONS
21160 Liability CLAIMS & JUDGMENTS-CURRENT
21161 Liability CLAIMS & JUDGMENTS-NONCURRENT
Updated 3-7-17
430504530.xls
21162 Liability ANNUAL LEAVE ACCRUAL-NON CURR
21163 Liability RET BEN TRS 90-DAY ENROLLMENT
21164 Liability RET BEN TRS SURCHARGE RETIREE
21165 Liability RET BEN TRS TRS-CARE PREMIUM
Updated 3-7-17
430504530.xls
21166 Liability TX MUNICIPAL POLICE UNION DUES
21167 Liability SCHOLARSHIP CONTRIB DEDUCTION
21168 Liability AFLAC CONTRIBUTIONS
21169 Liability METLIFE CONTRIBUTIONS
21170 Liability TOBACCO PREMIUM DIFFERENTIAL
21171 Liability ROTH 457B CONTRIBUTIONS
21172 Liability TRS NET PENSON LIABILITY-NC
21173 Liability COMMUTER SPENDING - TRANSIT
21174 Liability COMMUTER SPENDING - PARKING
Updated 3-7-17
430504530.xls
21175 Liability PAYRL DEDUCT HIGH DED MED INS
21176 Liability PAYRL DED HIGH DED MED HSA
21177 Liability PAYROLL DEDUCTION VISION PLAN
21178 Liability OPEB NET LIABILITY-NC
21179 Liability OPEB NET LIABILITY-CURR
22100 Liability DEFERRED INCOME
22101 Liability DEFERRED INC-FALL
Updated 3-7-17
430504530.xls
22102 Liability DEFERRED INC-SPRING
22103 Liability DEFERRED INC-SUMMER

22104 Liability DEF INC-REGIS DEPOST
22105 Liability HLTH INS DEF INC-FL
22106 Liability HLTH INS DEF INC-SPR
22107 Liability HLTH INS DEF INC-SUM

22108 Liability DEF INC-ADV RNT/FALL
22109 Liability DEF INC-ADV RNT/SPR
22110 Liability DEF INC-ADV RNT/SM I
22111 Liability DEF INC-ADV RNT/SM 2
22112 Liability RH-RENT PRE-PAYMENT
22113 Liability PREPAY RENT-PROPERTY
Updated 3-7-17
430504530.xls
22500 Liability COMMON STOCK DIVIDND
22501 Liability PREFERRD STCK DIVDND
22502 Liability INTEREST/BNDS & NTES
22503 Liability INTRST/SHRT TERM INV
23100 Liability DEP HELD FOR OTHERS
Updated 3-7-17
430504530.xls
23101 Liability FLEX SPENDING DEPOSIT
23102 Liability FLEX ADMIN FEE DEPOSIT
23103 Liability FLEX SPENDING PAYMENT
23104 Liability FLEX ADMIN FEE PAYMENT
23105 Liability INS POOL DEPOSITS
23106 Liability INS POOL PAYMENT
Updated 3-7-17
430504530.xls
23107 Liability INS REFUND-EMPLOYEE
23108 Liability HEALTH TRUST RETAINAGE
23109 Liability DENTAL INS DEPOSIT
23110 Liability DENTAL INS PAYMENT
23111 Liability DEPOSITS-STUDNT ACCT
23112 Liability DEPOSITS-LIB CARRELS
23113 Liability DEPOSITS-COUGAR APTS
23114 Liability DEP HELD-OTHER DISB
23115 Liability DEPOSITS-KEYS
Updated 3-7-17
430504530.xls
23116 Liability DEPOSITS-MALL LOCKER
23117 Liability DEPOSITS CAMPUS CARDS
23118 Liability DEPOSITS-BOARD PLAN
23119 Liability DEPOSITS - CONF SERV
23120 Liability GEN PROPERTY DEPOSIT
23121 Liability DEPOSITS -FAC/STAFF MEAL PLAN
23122 Liability SUMMER GUEST BOARD, DIRECT
23123 Liability CAMP MEALS, DIRECT
Updated 3-7-17
430504530.xls
23124 Liability SUMMER GUEST BOARD, BILLED
23130 Liability DEPOSITS RECEIVED FOR LOANS
23131 Liability DEPOSITS RETURNED TO LENDER
24100 Liability BONDS PAYABLE-REVENUE BOND CUR
24101 Liability BOND PAYABLE-GEN OBLIG BND CUR
24102 Liability LEASE AGREEMENT PAYABLE
24103 Liability NOTES & LOANS PAYABLE-CURRENT
24104 Liability L-T PAYABLE-CAMPUS
Updated 3-7-17
430504530.xls
24105 Liability BONDS PAYABLE-REVENUE-NON CURR
24106 Liability BOND PAYABLE-GEN OBLIG-NON CUR
24107 Liability NON CURR LEASE AGREEMENT PAYBL
24108 Liability UNAMORT BD DISCOUNT-NON CURR
24109 Liability UNAMORT BD PREMIUM-NON CURR
Updated 3-7-17
430504530.xls
24110 Liability UNAMORT BD DISC-GEN OBLIG-CURR
24111 Liability UNAMORTIZED BOND DISCOUNT-CURR
24112 Liability UNAMORTIZED BOND PREMIUM-CURR
24113 Liability UNAMORT BD PREM-GEN OBLIG-CURR
Updated 3-7-17
430504530.xls
24114 Liability UNAMORT BD DISC-GEN OB-NON CUR
24115 Liability UNAMORT BD PREM-GEN OB-NON CUR
24116 Liability COMMERCL PAPER PAYABLE-CURRENT
Updated 3-7-17
430504530.xls
24117 Liability COMMERCL PAPER PAYABLE-NONCURR
24123 Liability NOTES & LOANS PAYABLE-NON CURR
25100 Liability DUE TO CUR UNR GEN
25101 Liability DUE TO CUR UNR-SVC DEPT
25102 Liability DUE TO DESIGNATED FUNDS
25103 Liability DUE TO AUXILIARIES
25104 Liability DUE TO BOOKSTORE
25105 Liability DUE TO CUR REST LOC
25106 Liability DUE TO CNTRCTS & GRANTS
25107 Liability DUE TO ENDOWMENT FND
25108 Liability DUE TO UNEXPEND PLANT FUND
Updated 3-7-17
430504530.xls
25109 Liability DUE TO RENEWAL/REPLACEMENT
25110 Liability DUE TO RETIREMENT DEBT FUND
29001 Liability NOTES PAYABLE INCREASES
29002 Liability NOTES PAYABLE DECREASES
29003 Liability BOND PREMIUM/DISCOUNT INCR
29004 Liability BOND PREMIUM/DISCOUNT DECR
29005 Liability LEASE PAYABLE INCREASES
29006 Liability LEASE PAYABLE DECREASES
29007 Liability ACCOUNTS PAYABLE INCREASES
Updated 3-7-17
430504530.xls
29008 Liability ACCOUNTS PAYABLE DECREASES

30100 Fund Equity CUR UNREST GEN'L FND
30101 Fund Equity OTH CUR UNREST FUND
30102 Fund Equity AUX ENTRPRS UNRST FD
30103 Fund Equity CURRENT RESTR FUNDS
30104 Fund Equity CONTRACTS AND GRANTS
30105 Fund Equity LOAN/ENDOW FUNDS

30106 Fund Equity LATE CHG INCOME-LOANS
30107 Fund Equity RESERVE-UNCOLLECTBLE
30108 Fund Equity PLANT FUNDS
30109 Fund Equity AGENCY FUNDS
30502 Fund Equity FED CAP CONTR AUTH
30503 Fund Equity INSTIT CAPITAL CONTR
30504 Fund Equity REPAY TO FED GOVT-LN DEDUCT
30505 Fund Equity REPAYMENTS TO INSTIT-LN DEDUCT

30506 Fund Equity P&I OTHER
30507 Fund Equity INT ON SHORT TRM INV
30508 Fund Equity REIMB OF AMTS CANCEL
30509 Fund Equity INTEREST EARN ON LNS
30510 Fund Equity INT INC-CANCELD FDLN
30511 Fund Equity INT INC-ASSIGND FDLN-LOANS
30512 Fund Equity ACTL COLL COSTS PAID-FD DEDUCT

30513 Fund Equity LITIGATION COST PAID-LOANS
30514 Fund Equity CONT COLL COSTS PAID-LN DEDUCT

30515 Fund Equity LATE CHARGE INCOME
30516 Fund Equity ADMINISTRATIV EXPENS
30517 Fund Equity ADM-TRANS TO/FR PROG-LN DEDUCT
Updated 3-7-17
430504530.xls
30518 Fund Equity PENALTY CHG INCOME-LN ADDIT

30519 Fund Equity AGENCIES-COLLECT EXP
30520 Fund Equity INTERNAL-COLLECT EXP
30521 Fund Equity LITIGATION EXPENSE-LOANS
30522 Fund Equity P&I CANC-VOLSVC 15%-LN DEDUCT
30523 Fund Equity P&I CANC TEACHNG 10% PRIOR TO
30524 Fund Equity P&I CANC TEACHNG 15% PRIOR TO
30525 Fund Equity P&I CANC-VOLSVC 20%-LN DEDUCT
30526 Fund Equity P&I CANC TEACHNG 15% AFTER 7/7

30529 Fund Equity DEATH
30530 Fund Equity DISABILITY
30531 Fund Equity P&I CANC MILIT 12% PRIOR-DEDUC

30532 Fund Equity BANKRUPTCY-FUND-EQUITY
30533 Fund Equity P&I ASSIGNMENTS-LOAN DEDUCT
30534 Fund Equity P&I CANC MILITAR 12% AFTER 7/7

30535 Fund Equity REPAY BDEBT-INTER
30536 Fund Equity REPAY BDEBT-LATECHG
30537 Fund Equity ASSIGNMENTS
30538 Fund Equity ASSIGNMENT OFFSETS
Updated 3-7-17
430504530.xls
30999 Fund Equity INSURANCE/OTHER SETTLEMENTS

31100 Fund Equity GIFTS,INSTIT OR DEPT
31101 Fund Equity GIFTS,STUDT ASSISTNC
31102 Fund Equity GIFTS,UNRESTRICTED
31103 Fund Equity GFT,ENDOWMNT STUDENT ASSISTANC
31104 Fund Equity GIFTS, OTHER RESTRICTED
31105 Fund Equity GIFTS, EQUIPMENT
31106 Fund Equity GIFTS, ENDOWMENT RESTRICTED
31107 Fund Equity PRIV GRNTS & CONTRCT
31108 Fund Equity LOC CONTRACTS/GRANTS
Updated 3-7-17
430504530.xls
31109 Fund Equity TRANSFERS-ENDOWMENTS
31110 Fund Equity GFT,ENDOWMENT GENERAL
31200 Fund Equity GOV GRNT&CONTRCT FED
31201 Fund Equity PASS THRU FEDERAL GRANT FROM S
31202 Fund Equity PASS THRU FED GRNT FR TX STATE
31203 Fund Equity GOV GRNT&CONTRCT STA
31204 Fund Equity ST GRT FR ST AGY-FUND-EQUITY
Updated 3-7-17
430504530.xls
31205 Fund Equity PASS THRU STA GRT FR TX ST UN
31300 Fund Equity INT-SHORT-TERM INVST
31301 Fund Equity INT-LOANS RECEIVABLE
31302 Fund Equity INT-NOTES RECEIVABLE
31303 Fund Equity INTEREST ON BONDS
31304 Fund Equity INTEREST/NOW ACCTS.
31305 Fund Equity DIVDND-COMMON STOCK
31306 Fund Equity DIVDND-PREFRRD STOCK

31307 Fund Equity STK DIV & DIV IN KND
Updated 3-7-17
430504530.xls
31308 Fund Equity MINERAL RIGHTS AND ROYALTIES
31309 Fund Equity SERVICE CHRG - LOANS
31310 Fund Equity COST OF INVESTMENT INCOME
31400 Fund Equity RLZD GAINS-INVESTMNT
31401 Fund Equity INCOME EARNED
31402 Fund Equity UNRLZD GAIN-INVEST-FUND-EQUITY
Updated 3-7-17
430504530.xls
31403 Fund Equity UNRLZD GAIN-LOSS INVEST DISTR
31405 Fund Equity ENDOWMENT-RLZD APPRECIATION
31500 Fund Equity ADDITIONS TO PLANT
31501 Fund Equity CIP ASSETS PUT IN SERVICE
31502 Fund Equity CAPITALIZATION OF INTEREST COS

31503 Fund Equity BOND PROCEEDS
Updated 3-7-17
430504530.xls
31504 Fund Equity NOTES PROCEEDS
31505 Fund Equity BONDS PAYABLE DEBT TO INVEST I

31506 Fund Equity BONDS PAY-DEF OR REF
31507 Fund Equity DORM LT PAYABLE-SYS
31508 Fund Equity BONDS PAYBL ADDITN
31509 Fund Equity NOTES PAYABLE ADDITIONS

31510 Fund Equity LEAS PUR PAY ADDITION
31511 Fund Equity EQP HLD TRST ADDITION
31512 Fund Equity FED INTEREST SUBSIDY
31513 Fund Equity CAPITALIZATION-ASSETS ACQUIRED
31514 Fund Equity COMMERCIAL PAPER PROCEEDS
31515 Fund Equity COM PAPR PAYBL-DEBT TO INV PLT
Updated 3-7-17
430504530.xls
31516 Fund Equity COMM PAPR PAYBL-EQUITY ADDTION
31517 Fund Equity EQUIPMENT TRF IN NON-STATE AGY
31999 Fund Equity RECLASSIFY PLANT CIP-FINL RPTG
32100 Fund Equity OTHER FUND ADDITIONS
32101 Fund Equity REC BD PREV WRIT OFF
32102 Fund Equity REIM CAN FR FED GOVN
32103 Fund Equity INT EARN/ACC-FED LNS
Updated 3-7-17
430504530.xls
32104 Fund Equity FED CONTRIB-FED LOAN
32105 Fund Equity INST CONTR-FED LOANS
32106 Fund Equity CREDIT CARD CLEARING-FD ADDIT
32107 Fund Equity LATE CHG INCOME-FD ADDIT
32108 Fund Equity PENALTY CHG INCOME-FD ADDIT
Updated 3-7-17
430504530.xls
32109 Fund Equity INT INC-ASSIGND FDLN-FD ADDIT
32110 Fund Equity CASH OVER
32111 Fund Equity REPAY BDEBT-INTER.
32112 Fund Equity REPAY BAD DEBT-LATE CHG
32113 Fund Equity CONT COLL COSTS PAID-FD ADDIT
Updated 3-7-17
430504530.xls
32114 Fund Equity ACTL COLL COSTS PAID-FD ADDIT
32115 Fund Equity LITIGATION COST PAID-FD ADDIT
32116 Fund Equity PLEDGE REVENUE-PRIOR PERIODS G
32117 Fund Equity EXTRAORDINARY INCOME/RECEIPTS
32118 Fund Equity FUND ADDITN-UHERP TENANT RENOV
32200 Fund Equity LEGISLATIVE TRFR IN FROM UHSA
32201 Fund Equity LEGISLATIVE TRFR IN FROM UHC
Updated 3-7-17
430504530.xls
32202 Fund Equity LEGISLATIVE TRFR IN FROM UHD
32203 Fund Equity LEGISLATIVE TRFR IN FROM UHV
32204 Fund Equity LEGISLATIVE TRFR IN FROM UH
32205 Fund Equity LEGISLATIVE TRFR IN FROM OTHER
32300 Fund Equity NON-MAND TRFR FROM UHSA
32301 Fund Equity NON-MAND TRFR FROM UHCL
32302 Fund Equity NON-MAND TRFR FROM UHD
Updated 3-7-17
430504530.xls
32303 Fund Equity NON-MAND TRFR FROM UHV
32304 Fund Equity NON-MAND TRFR FROM UH
32305 Fund Equity NMT FM UHSA-SP ALLOC ENDOW INC
32310 Fund Equity ENDOWMT MATCH INTERCAMPUS IN
32311 Fund Equity ENDOWMT INC INTERCAMPUS IN
32400 Fund Equity MAND TRFR FROM UHSA
32401 Fund Equity MAND TRFR FROM UHCL
32402 Fund Equity MAND TRFR FROM UHD
Updated 3-7-17
430504530.xls
32403 Fund Equity MAND TRFR FROM UHV
32404 Fund Equity MAND TRFR FROM UH
32405 Fund Equity PLEDGED FEE TRNSFRS
32406 Fund Equity DESIG TUIT PLDG CL
Updated 3-7-17
430504530.xls
32407 Fund Equity DESIG TUIT PLDG DC
32408 Fund Equity DESIG TUIT PLDG VC - FROM
Updated 3-7-17
430504530.xls
32409 Fund Equity DESIG TUIT PLDG UH
32410 Fund Equity SKILES FEE PLDG CL-FROM
32411 Fund Equity SKILES FEE PLDG DC-FROM
Updated 3-7-17
430504530.xls
32412 Fund Equity SKILES FEE PLDG VC-FROM
32413 Fund Equity SKILES FEE PLDG UH-FROM
33100 Fund Equity MT FROM CUR UNR GEN
33101 Fund Equity MT FROM SERVICE DEPT
33102 Fund Equity MT FR CUR UNR- SKILES
Updated 3-7-17
430504530.xls
33103 Fund Equity MT FROM DESIG UNR
33104 Fund Equity MT FR GEN FEES PLEDGES
33105 Fund Equity MT FROM AUX ENT UNR
33106 Fund Equity MT FROM CUR RES LOC
33107 Fund Equity MT FROM SCHOL FNDS
33108 Fund Equity MT FROM CONT/GRANTS
33109 Fund Equity MT FROM LOAN FUNDS
33110 Fund Equity MT FROM ENDOW FUNDS
33111 Fund Equity MT FROM UNEX PLANT
33112 Fund Equity MT FROM REN/REPL
Updated 3-7-17
430504530.xls
33113 Fund Equity MT FROM RET OF INDB
33114 Fund Equity MT FROM INV IN PLT
33117 Fund Equity MT FR E&G-HEAF DBT SVC UHC
33118 Fund Equity MT FR E&G-HEAF DBT SVC UHD
33119 Fund Equity MT FR E&G-HEAF DBT SVC UHV
Updated 3-7-17
430504530.xls
33120 Fund Equity MT FR E&G-HEAF DBT SVC UH
33500 Fund Equity NMT FROM CUR UNR GE
33501 Fund Equity NMT FROM SERV DEPT
33502 Fund Equity NMT, SKILES SPRING-FROM
33503 Fund Equity NMT, SKILES SUMMER-FROM
33504 Fund Equity NMT, TPEG FALL-FROM
Updated 3-7-17
430504530.xls
33505 Fund Equity NMT, TPEG SPRING-FROM
33506 Fund Equity NMT, TPEG SUMMER-FROM
33507 Fund Equity NMT, SKILES FALL-FROM
33508 Fund Equity NMT FR EG-FB REALLOC
33509 Fund Equity NMT FROM DESIG UNR
33510 Fund Equity NMT SKILES SPRING-FROM
Updated 3-7-17
430504530.xls
33511 Fund Equity NMT SKILES SUMMER-FROM
33512 Fund Equity NMT TPEG FALL-FROM
33513 Fund Equity NMT TPEG SPRING-FROM
33514 Fund Equity NMT TPEG SUMMER-FROM
33515 Fund Equity NMT SKILES FALL-FROM
Updated 3-7-17
430504530.xls
33516 Fund Equity NMT FR DES-DESIG TUIT REALLOC
33517 Fund Equity NMT FROM AUX ENT UN
33518 Fund Equity NMT FROM CUR RES LO
33519 Fund Equity NMT FROM SCHOL FUND
33520 Fund Equity NMT FROM CONT/GRANT
33521 Fund Equity NMT FROM LOAN FUNDS
33522 Fund Equity NMT FROM ENDOW FUND
Updated 3-7-17
430504530.xls
33523 Fund Equity NMT FROM UNEX PLANT
33524 Fund Equity NMT FROM REN/REPL
33525 Fund Equity NMT FROM RET OF IND
33526 Fund Equity NMT FROM INV IN PLT
33528 Fund Equity NMT APPROP TRFR FROM OTH APROP
33529 Fund Equity NMT FROM AUX-STUDENT SERV FEES
Updated 3-7-17
430504530.xls
33530 Fund Equity NMT FROM DESIG-MOORES ENDOW
33532 Fund Equity NMT FR OTH FD-PLANNED REPL RES
33533 Fund Equity NMT FROM OTH FUND-HEAF FUNDS
33534 Fund Equity NMT FR OTH FD-EQUITY TRANSFER
Updated 3-7-17
430504530.xls
33535 Fund Equity NMT FROM SP ALLOC ENDOW INC
33536 Fund Equity NMT FROM ENDOW MATCHING INC
33537 Fund Equity NMT-ENDOW INC TRF IN
33538 Fund Equity NMT-MINERAL RIGHTS INC TRF IN
33546 Fund Equity NMT IN-RECLASS PLANT CIP
34100 Fund Equity RETIRE INDEBT-BONDS
Updated 3-7-17
430504530.xls
34101 Fund Equity RETIRE INDEBT-LOANS
34102 Fund Equity RETIR INDBTDNSS INT
34103 Fund Equity RETIR DEBT-DEFEASEMT
34104 Fund Equity RETIR INDBT-ACCRUED INT EXP
Updated 3-7-17
430504530.xls
34105 Fund Equity INTEREST EXP-AMORTIZE BD PREM
34106 Fund Equity INTEREST EXP-AMORTIZE BD DISC
34200 Fund Equity REDUCTIONS TO PLANT - WRITE OF
34201 Fund Equity SOLD
34202 Fund Equity LOST OR STOLEN
34203 Fund Equity ABANDONED
34204 Fund Equity TRANSFERRED
Updated 3-7-17
430504530.xls
34205 Fund Equity REDUCTIONS TO PLANT - RECLASS
34206 Fund Equity SALVAGED
34207 Fund Equity OBSOLETE
34208 Fund Equity TRADED - IN
34209 Fund Equity EXPENDABLE ITEM
34210 Fund Equity LIBRARY BOOKS WITHDRAWN
34211 Fund Equity RETURNED TO VENDOR
34212 Fund Equity RETURNED TO SPONSOR
34213 Fund Equity DUPLICATE ITEM
34214 Fund Equity BOND PAYABLE DEBT TO UNEXPENDE
34215 Fund Equity BONDS PAYABLE REDUCTION
Updated 3-7-17
430504530.xls
34216 Fund Equity NOTES PAYABLE REDUCTION
34217 Fund Equity LEAS PUR PAY REDUCTN
34218 Fund Equity EQP HLD TRST REDUCTN
34219 Fund Equity GAIN ON SALE OF CAPITAL ASSETS
34220 Fund Equity LOSS ON SALE OF CAPITAL ASSETS
34221 Fund Equity GAIN INTERAGY TRFR CAP ASSETS
34222 Fund Equity LOSS INTERAGY TRFR CAP ASSETS
34223 Fund Equity COM PAPR PAYBL-DEBT TO UNEXPND
Updated 3-7-17
430504530.xls
34224 Fund Equity COMM PAPR PAYBL-EQUITY REDUCT
34225 Fund Equity EQUIPMENT TRF OUT NON-STATE AG
34230 Fund Equity GASB34 ADJ-CAP THRESHOLD CHNGS
34231 Fund Equity GASB CHANGES-BEG BAL ADJUST
34232 Fund Equity GASB34 ADJ-INFRASTR ASSETS CHG
34233 Fund Equity GASB34 ADJ-FACILITY ASSTS CHGS
34234 Fund Equity GASB34 ADJ-OTHER CAP ASSET ADD
34235 Fund Equity GASB34 ADJ-OTHER CAP ASSET RED
34240 Fund Equity RECLASS ACC DEP-PY ADJ-BLDGS
34241 Fund Equity RECLASS ACC DEP-PY ADJ-INFRSTR
34242 Fund Equity RECLASS ACC DEP-PY ADJ-FACILTY
Updated 3-7-17
430504530.xls
34243 Fund Equity RECLASS ACC DEP-PY ADJ-EQUIP
34244 Fund Equity RECLASS ACC DEP-PY ADJ-VEHICLE
34245 Fund Equity RECLASS ACC DEP-PY ADJ-BOATS
34246 Fund Equity RECLASS ACC DEP-PY ADJ-LIB BKS
34247 Fund Equity RECLASS ACC DEP-PY ADJ-MUS/ART
34248 Fund Equity RECLASS ACC DEP-PY ADJ-OTH CAP
34249 Fund Equity RECLASS ACC DEP-PY ADJ-AIRCRFT
Updated 3-7-17
430504530.xls
34250 Fund Equity RECLASS ACC DEP-ADDITN-BLDGS
34251 Fund Equity RECLASS ACC DEP-ADDITN-INFRSTR
34252 Fund Equity RECLASS ACC DEP-ADDITN-FACILTY
34253 Fund Equity RECLASS ACC DEP-ADDITN-EQUIP
34254 Fund Equity RECLASS ACC DEP-ADDITN-VEHICLE
34255 Fund Equity RECLASS ACC DEP-ADDITN-BOATS
34256 Fund Equity RECLASS ACC DEP-ADDITN-LIB BKS
34257 Fund Equity RECLASS ACC DEP-ADDITN-MUS/ART
34258 Fund Equity RECLASS ACC DEP-ADDITN-OTH CAP
Updated 3-7-17
430504530.xls
34259 Fund Equity RECLASS ACC DEP-ADDITN-AIRCRFT
34260 Fund Equity RECLASS ACC DEP-DELETN-BLDGS
34261 Fund Equity RECLASS ACC DEP-DELETN-INFRSTR
34262 Fund Equity RECLASS ACC DEP-DELETN-FACILTY
34263 Fund Equity RECLASS ACC DEP-DELETN-EQUIP
34264 Fund Equity RECLASS ACC DEP-DELETN-VEHICLE
34265 Fund Equity RECLASS ACC DEP-DELETN-BOATS
34266 Fund Equity RECLASS ACC DEP-DELETN-LIB BKS
34267 Fund Equity RECLASS ACC DEP-DELETN-MUS/ART
Updated 3-7-17
430504530.xls
34268 Fund Equity RECLASS ACC DEP-DELETN-OTH CAP
34269 Fund Equity RECLASS ACC DEP-DELETN-AIRCRFT
34270 Fund Equity RECLAS ACC DEP-INC TRF-BLDGS
34271 Fund Equity RECLAS ACC DEP-INC TRF-INFRSTR
34272 Fund Equity RECLAS ACC DEP-INC TRF-FACILTY
34273 Fund Equity RECLAS ACC DEP-INC TRF-EQUIP
34274 Fund Equity RECLAS ACC DEP-INC TRF-VEHICLE
Updated 3-7-17
430504530.xls
34275 Fund Equity RECLAS ACC DEP-INC TRF-BOATS
34276 Fund Equity RECLAS ACC DEP-INC TRF-LIB BKS
34277 Fund Equity RECLAS ACC DEP-INC TRF-MUS/ART
34278 Fund Equity RECLAS ACC DEP-INC TRF-OTH CAP
34279 Fund Equity RECLAS ACC DEP-INC TRF-AIRCRFT
34280 Fund Equity RECLAS ACC DEP-DEC TRF-BLDGS
Updated 3-7-17
430504530.xls
34281 Fund Equity RECLAS ACC DEP-DEC TRF-INFRSTR
34282 Fund Equity RECLAS ACC DEP-DEC TRF-FACILTY
34283 Fund Equity RECLAS ACC DEP-DEC TRF-EQUIP
34284 Fund Equity RECLAS ACC DEP-DEC TRF-VEHICLE
34285 Fund Equity RECLAS ACC DEP-DEC TRF-BOATS
34286 Fund Equity RECLAS ACC DEP-DEC TRF-LIB BKS
Updated 3-7-17
430504530.xls
34287 Fund Equity RECLAS ACC DEP-DEC TRF-MUS/ART
34288 Fund Equity RECLAS ACC DEP-DEC TRF-OTH CAP
34289 Fund Equity RECLAS ACC DEP-DEC TRF-AIRCRFT
34340 Fund Equity RECLS ACC AMO-PY ADJ-SFTWR PUR
34341 Fund Equity RECLS ACC AMO-PY ADJ-SFTWR DEV
34342 Fund Equity RECLS ACC AMO-PY ADJ-OTH INTAN
34350 Fund Equity RECLS ACC AMO-ADDITN-SFTWR PUR
34351 Fund Equity RECLS ACC AMO-ADDITN-SFTWR DEV
34352 Fund Equity RECLS ACC AMO-ADDITN-OTH INTAN
Updated 3-7-17
430504530.xls
34360 Fund Equity RECLS ACC AMO-DELETN-SFTWR PUR
34361 Fund Equity RECLS ACC AMO-DELETN-SFTWR DEV
34362 Fund Equity RECLS ACC AMO-DELETN-OTH INTAN
34370 Fund Equity RECLS ACC AMO-INC TRF-SFTWR PU
34371 Fund Equity RECLS ACC AMO-INC TRF-SFTWR DE
34372 Fund Equity RECLS ACC AMO-INC TR-OTH INTAN
34380 Fund Equity RECLS ACC AMO-DEC TR-SFTWR PUR
34381 Fund Equity RECLS ACC AMO-DEC TR-SFTWR DEV
34382 Fund Equity RECLS ACC AMO-DEC TR-OTH INTAN
35100 Fund Equity TPI CANC 10%PR7/2/72
Updated 3-7-17
430504530.xls
35101 Fund Equity TPI CANC 15%PR7/2/72
35102 Fund Equity TPI CANC 10%AT7/1/72
Updated 3-7-17
430504530.xls
35106 Fund Equity DTH PRIN & INT CANCL
35107 Fund Equity DISBLTY PRIN/INT CAN
35108 Fund Equity MILITRY PRIN/INT CAN
35109 Fund Equity BANKRPTY PRN/INT CAN
35110 Fund Equity P&I CANC-VOLSVC 15%-LN CANCEL
Updated 3-7-17
430504530.xls
35111 Fund Equity P&I CANC-VOLSVC 20%-LN CANCEL
35112 Fund Equity P&I CANC MILIT 12% PRIOR-CANCL
35113 Fund Equity INTEREST CANCELLATN
35114 Fund Equity LOAN P&I CANCEL(LAW ENFORCE) 1
Updated 3-7-17
430504530.xls
35117 Fund Equity WRITE OFFS
35118 Fund Equity P&I ASSIGNMENTS-LOAN CANCEL
35119 Fund Equity ADMINISTRATIVE COSTS
35120 Fund Equity ADM-TRANS TO/FR PROG-FD DEDUCT
35121 Fund Equity COLLECT COSTS-AGENCY
Updated 3-7-17
430504530.xls
35122 Fund Equity COLLCT COST-INTERNAL
35123 Fund Equity LITIGATION EXPENSE-FD DEDUCT
35124 Fund Equity REPAY TO FED GOVT-FD DEDUCT
35125 Fund Equity REPAYMENTS TO INSTIT-FD DEDUCT
35126 Fund Equity LN P&I CANCEL-15% TEACHER SPEC
Updated 3-7-17
430504530.xls
35129 Fund Equity LN P&I CANCEL-15% EARLY INTRVE
35132 Fund Equity LN P&I CANCEL-15% NURSE/MED TE
Updated 3-7-17
430504530.xls
35135 Fund Equity LN P&I CANCEL-15% CHILD/FAM SV
Updated 3-7-17
430504530.xls
35138 Fund Equity LN P&I CANCL-15% TCHR/MTH/SCI/
35141 Fund Equity LN P&I CANCEL-15% ISD LIBRARY
Updated 3-7-17
430504530.xls
35144 Fund Equity LN P&I CANCEL-15% HEAD START
35500 Fund Equity RLZD LOSSES INVESTS
Updated 3-7-17
430504530.xls
35501 Fund Equity UNRLZD LOSS-INVESTMENT
36100 Fund Equity OTHER FUND DEDUCTS
36101 Fund Equity OTHER FD DED TRST CG
36102 Fund Equity OTHER FUND DEDUCTS-BONDS
36103 Fund Equity OTHER FUND DEDUCTIONS NOTE ISS
36104 Fund Equity OTH FUND DED-ESCROW
Updated 3-7-17
430504530.xls
36105 Fund Equity CREDIT CARD CLEARING-FD DEDUCT
36106 Fund Equity LAPSED FUNDS
36107 Fund Equity CASH SHORTAGE
36108 Fund Equity AWARD REDUCT-LOCAL
36109 Fund Equity AWARD REDUCT-PRIVATE
Updated 3-7-17
430504530.xls
36110 Fund Equity AWARD REDUCT-FEDERAL
36111 Fund Equity AWARD REDUCT-FED L/C
36112 Fund Equity AWARD REDUCT-STATE
36113 Fund Equity ENDOWMENT INCOME CLR
Updated 3-7-17
430504530.xls
36114 Fund Equity DESTRUCTION FROM NATURAL DISAS

36115 Fund Equity EXTRAORDINARY LOSSES
36116 Fund Equity REDUCT OF ENDOW-DISTRIB INCOME
36117 Fund Equity ENDOW INC-RETURN TO PRINCIPAL
36118 Fund Equity FUNDS TO ENDOWMENT FDS (FD-6)
36198 Fund Equity EQUIPMENT TRF OUT-OTHER AGENCY
36199 Fund Equity EQUIPMENT TRF IN-OTHER AGENCY
36200 Fund Equity LEGISLATIVE TRFR OUT TO UHSA
36201 Fund Equity LEGISLATIVE TRFR OUT TO UHC
36202 Fund Equity LEGISLATIVE TRFR OUT TO UHD
Updated 3-7-17
430504530.xls
36203 Fund Equity LEGISLATIVE TRFR OUT TO UHV
36204 Fund Equity LEGISLATIVE TRFR OUT TO UH
36205 Fund Equity LEGISLATIVE TRFR OUT TO OTHERS
37100 Fund Equity NON-MAND TRFR TO UHSA
37101 Fund Equity NON-MAND TRFR TO UHCL
37102 Fund Equity NON-MAND TRFR TO UHD
37103 Fund Equity NON-MAND TRFR TO UHV
Updated 3-7-17
430504530.xls
37104 Fund Equity NON-MAND TRFR TO UH
37105 Fund Equity NMT TO UHSA FOR IAA
37106 Fund Equity NMT TO UH-SP ALLOC ENDOW INC
37107 Fund Equity NMT TO UHCL-SP ALLOC ENDOW INC
37108 Fund Equity NMT TO UHD-SP ALLOC ENDOW INC
37109 Fund Equity NMT TO UHV-SP ALLOC ENDOW INC
37110 Fund Equity ENDOWMT MATCH INTERCAMPUS OUT
37111 Fund Equity ENDOWMT INC INTERCAMPUS OUT
37200 Fund Equity MAND TRFR TO UHSA
Updated 3-7-17
430504530.xls
37201 Fund Equity MAND TRFR TO UHCL
37202 Fund Equity MAND TRFR TO UHD
37203 Fund Equity MAND TRFR TO UHV
37204 Fund Equity MAND TRFR TO UH
37205 Fund Equity PLEDGED FEE TRNSFS
37206 Fund Equity DISB-PLG REV TRAN SYS
Updated 3-7-17
430504530.xls
37207 Fund Equity DESIG TUIT PLDG CL_
37208 Fund Equity DESIG TUIT PLDG DC_
37209 Fund Equity DESIG TUIT PLDG VC - TO
Updated 3-7-17
430504530.xls
37210 Fund Equity DESIG TUIT PLDG UH_
37211 Fund Equity SKILES FEE PLDG CL-TO
37212 Fund Equity SKILES FEE PLDG DC-TO
Updated 3-7-17
430504530.xls
37213 Fund Equity SKILES FEE PLDG VC-TO
37214 Fund Equity SKILES FEE PLDG UH-TO
37300 Fund Equity MT TO CUR UNR GEN
37301 Fund Equity MT TO SERVICE DEPT
37302 Fund Equity MT TO DESIG UNR
Updated 3-7-17
430504530.xls
37303 Fund Equity MT-INST MCH FED LOAN
37304 Fund Equity MT TO AUX ENT UNR
37305 Fund Equity MT TO CUR RES LOC
37306 Fund Equity MT TO SCHOL FNDS
37307 Fund Equity MT TO CONT/GRANTS
37308 Fund Equity MT TO LOAN FUNDS
37309 Fund Equity MT-INST MATCH FED LOAN
37310 Fund Equity MT TO ENDOW FUNDS
37311 Fund Equity MT TO UNEX PLANT
37312 Fund Equity MT TO REN/REPL
Updated 3-7-17
430504530.xls
37313 Fund Equity MT TO RET OF INDEBT GUF
37314 Fund Equity MT TO RET OF INDB
37315 Fund Equity MT TO INDEBT-SKILES
37316 Fund Equity MT TO INV IN PLANT
37317 Fund Equity MT TO RET-HEAF DBT SVC UHC
37318 Fund Equity MT TO RET-HEAF DBT SVC UHD
Updated 3-7-17
430504530.xls
37319 Fund Equity MT TO RET-HEAF DBT SVC UHV
37320 Fund Equity MT TO RET-HEAF DBT SVC UH
37400 Fund Equity NMT TO CUR UNR GEN
37401 Fund Equity NMT TO SERV DEPT
37402 Fund Equity NMT SKILES SPRING-TO
37403 Fund Equity NMT SKILES SUMMER-TO
Updated 3-7-17
430504530.xls
37404 Fund Equity NMT TPEG FALL-TO
37405 Fund Equity NMT TPEG SPRING-TO
37406 Fund Equity NMT TPEG SUMMER-TO
37407 Fund Equity NMT SKILES FALL-TO
37408 Fund Equity NMT TO EG-FB REALLOC
Updated 3-7-17
430504530.xls
37409 Fund Equity NMT TO DESIG UNR
37410 Fund Equity NMT, SKILES SPRING-TO
37411 Fund Equity NMT, SKILES SUMMER-TO
37412 Fund Equity NMT, TPEG FALL-TO
37413 Fund Equity NMT, TPEG SPRING-TO
37414 Fund Equity NMT, TPEG SUMMER-TO
37415 Fund Equity NMT, SKILES FALL-TO
Updated 3-7-17
430504530.xls
37416 Fund Equity NMT TO DES-DESIG TUIT REALLOC_
37417 Fund Equity NMT TO AUX ENT UNR
37418 Fund Equity NMT TO CUR RES LOC
37419 Fund Equity NMT TO SCHOL FUNDS
37420 Fund Equity NMT TO CONT/GRANT
37421 Fund Equity NMT TO LOAN FUNDS
37422 Fund Equity NMT TO ENDOW FUND
Updated 3-7-17
430504530.xls
37423 Fund Equity NMT TO UNEX PLANT
37424 Fund Equity NMT TO REN/REPL
37425 Fund Equity NMT TO RET OF INDBT
37426 Fund Equity NMT TO INV IN PLANT
37428 Fund Equity NMT APPROP TRFR TO OTH APPROP
37429 Fund Equity NMT TO AUX-STUDENT SERV FEES
Updated 3-7-17
430504530.xls
37430 Fund Equity NMT TO AUX-MOORES ENDOW
37432 Fund Equity NMT TO PLT FD-HEAF FUNDS
37433 Fund Equity NMT TO PLT FD-PLANNED REPL RES
37434 Fund Equity NMT TO OTH FD-EQUITY TRANSFER
Updated 3-7-17
430504530.xls
37435 Fund Equity NMT TO SYS-SP ALLOC ENDOW NC
37436 Fund Equity NMT TO ENDOW MATCHING INC
37437 Fund Equity NMT-ENDOW INC TRF OUT
37438 Fund Equity NMT-MINERAL RIGHTS INC TRF OUT
37446 Fund Equity NMT OUT-RECLASS PLANT CIP
37450 Fund Equity NMT TO DESIG UNR FOR IAA
39320 Fund Equity RESTATEMENT-TRS PENSION

39321 Fund Equity AFR-OTHER FUND ADDITIONS
39322 Fund Equity RESTATEMENTS-OTHER

39361 Fund Equity AFR-OTHER FUND DEDUCTIONS
39401 Fund Equity AFR-TUIT/FEE DISCOUNT
Updated 3-7-17
430504530.xls
39402 Fund Equity AFR-GIFTS, CURR OP RES/DEPTS
39403 Fund Equity AFR-GASB 33 GIFT REVENUE
39404 Fund Equity AFR-GASB 33 ADDTL GIFT REVENUE
39405 Fund Equity AFR-GRNT ADJ & IDC ELIM-FED
39406 Fund Equity AFR-GRT ADJ & IDC ELIM-FED P/T
39407 Fund Equity AFR-GRNT ADJ & IDC ELIM-STATE
39408 Fund Equity AFR-GRT ADJ & IDC ELIM-ST P/T
39409 Fund Equity AFR-GRNT ADJ & IDC ELIM-LOCAL
39410 Fund Equity AFR-GRT ADJ & IDC ELIM-PRIVATE
39411 Fund Equity AFR-SEFA GRANT REVENUE OFFSET
39412 Fund Equity AFR-INTEREST INC PROCEEDS
Updated 3-7-17
430504530.xls
39413 Fund Equity AFR-INVESTMENT INC PROCEEDS
39414 Fund Equity AFR-TUIT DISC AUXILIARY REV
39425 Fund Equity AFR-OTH CASH TRFR-IN BTW AGYS
39430 Fund Equity AFR-ADMIN ALLOW ELIM
39501 Fund Equity AFR-STUDENT AID EXPENSES
39502 Fund Equity AFR-BAD DEBT EXP-UNCLLCTBL PLG
39503 Fund Equity AFR-CAPITAL OUTLAY ACQUISTIONS

39504 Fund Equity AFR-VACATION EXPENSE
39505 Fund Equity AFR-WORKER'S COMP CLAIMS
39506 Fund Equity AFR-UNEMPLOYMENT COMP CLAIMS
39507 Fund Equity AFR-SEFA GRANT EXPENSE OFFSET
Updated 3-7-17
430504530.xls
39508 Fund Equity AFR-PASS-THRU EXPENSE ADJ
39509 Fund Equity AFR-FED PASS-TO EXP ADJ MATRIX
39510 Fund Equity AFR-ST PASS-TO EXP ADJ MATRIX
39511 Fund Equity AFR-P/T EXP ADJ MATRIX SUB-A1
39512 Fund Equity AFR-P/T EXP ADJ MATRIX SUB-A2
39513 Fund Equity AFR-P/T EXP ADJ MATRIX SUB-B1
39514 Fund Equity AFR-P/T EXP ADJ MATRIX SUB-B2
39515 Fund Equity AFR-P/T EXP ADJ MATRIX SUB-C1
39516 Fund Equity AFR-P/T EXP ADJ MATRIX SUB-C2
39517 Fund Equity AFR-P/T EXP ADJ MATRIX SUB-D1
39518 Fund Equity AFR-P/T EXP ADJ MATRIX SUB-D2
39519 Fund Equity AFR-P/T EXP ADJ MATRIX SUB-E1
39520 Fund Equity AFR-P/T EXP ADJ MATRIX SUB-E2

39521 Fund Equity AFR-DEPRECIATION EXPENSE
39522 Fund Equity AFR-AMORTIZATION EXPENSE
39523 Fund Equity TRS PENSION EXPENSE
39524 Fund Equity TRS PENSION CONTRIBUTION
Updated 3-7-17
430504530.xls
39525 Fund Equity AFR-OTH CASH TRFR-OUT BTW AGYS
39526 Fund Equity TRS OTHER EXPENSE
39527 Fund Equity AFR-INT EXP-CAPITAL BORROWING
39529 Fund Equity AFR-PRIN PYMT-CAPITAL BORROWNG
39530 Fund Equity AFR-ADMINISTRTV CHARGES
39531 Fund Equity AFR-OTHER OPERATING EXPENSE
39533 Fund Equity OPEB EXPENSE
39534 Fund Equity OPEB CONTRIBUTION
Updated 3-7-17
430504530.xls
39975 Fund Equity RESERVE FOR PRE-ENCUMBRANCES
40100 Revenue TUITION-RES **DO NOT USE**
40101 Revenue TUITION FOREIGN **DO NOT USE**
40102 Revenue TUITION-FRN **DO NOT USE**
40105 Revenue SKILES ACT FEE
40106 Revenue TPEG FROM TUITION
Updated 3-7-17
430504530.xls
40107 Revenue BAD DEBTS-TUITION-REV
40108 Revenue TUITION REFUND
40109 Revenue TPEG TX PUB ED GRANT
40110 Revenue SKILES ACT EXCLUSION
Updated 3-7-17
430504530.xls
40111 Revenue LAW TUITION SET ASIDE FUNDS
40112 Revenue TX B-ON-TIME TUITION SET ASIDE
40113 Revenue DOCTORAL DEGREE TUIT SET ASIDE
Updated 3-7-17
430504530.xls
40120 Revenue GR-VAR TUIT-PREMIUM-RES
40121 Revenue GR-VAR TUIT-PREMIUM-NR
40122 Revenue GR-VAR TUIT-PREMIUM-FOR
40123 Revenue GR TUITION CAP RES 54.012
Updated 3-7-17
430504530.xls
40124 Revenue UG TUIT CAP-3PEAT RES 54.014
40130 Revenue TUIT STAT-RES **DO NOT USE**
40131 Revenue TUIT STAT-NON-RES ** DO NOT US
40132 Revenue TUIT STAT-FOREIGN**DO NOT USE*
40140 Revenue GRAD RES TUIT**DO NOT USE
40141 Revenue GRAD NR TUIT**DO NOT USE
Updated 3-7-17
430504530.xls
40142 Revenue GRAD FOR TUIT**DO NOT USE

40150 Revenue UG-VAR TUIT-STATUTORY-RES
40151 Revenue GR-VAR TUIT-STATUTORY-RES
40160 Revenue UG-VAR TUIT-STATUTORY-NR
40161 Revenue GR-VAR TUIT-STATUTORY-NR
40170 Revenue UG-VAR TUIT-STATUTORY-FOR
40171 Revenue GR-VAR TUIT-STATUTORY-FOR
40270 Revenue UG-FIX TUIT-STATUTORY-FOR
40280 Revenue UG-FIX TUIT-STATUTORY-RES
40285 Revenue UG-FIX TUIT-STATUTORY ADJ-RES
40290 Revenue UG-FIX TUIT-STATUTORY-NR
Updated 3-7-17
430504530.xls
40295 Revenue UG-FIX TUIT-STATUTORY ADJ-NR
40300 Revenue GR-DESIG TUIT**DO NOT USE
40301 Revenue BAD DEBT-RES DESIG-REV
40302 Revenue BAD DEBTS-DESIGNATED TUIT-REV
40303 Revenue REFUNDS-DESIGNATED TUITION
Updated 3-7-17
430504530.xls
40310 Revenue TUIT DIFF DESI-RESID**DO NOT U
40311 Revenue TUI DIFF DES-NON-RES**DO NOT U
40312 Revenue TUIT DIFF DESIG-FOREIG**DO NOT
40320 Revenue TUIT GEN DESIG-RES **DO NOT US
40321 Revenue TUI GEN DES-NON-RES**DO NOT US
Updated 3-7-17
430504530.xls
40322 Revenue TUIT GEN DES-FORE**DO NOT USE*
40330 Revenue GRADUATE DESIG TUIT**DO NOT US
40340 Revenue UG-TUIT DIF DES-RES**DO NOT US
40341 Revenue GR-TUIT DIF DES-RES**DO NOT US
40350 Revenue UG-TUIT DIF DES-NR**DO NOT USE
40351 Revenue GR-TUIT DIF DES-NR**DO NOT USE
40360 Revenue UG-TUIT DIF DES-FOR**DO NOT US
40361 Revenue GR-TUIT DIF DES-FOR**DO NOT US

40370 Revenue UG-VAR TUIT-DESIGNATED-RES
40371 Revenue GR-VAR TUIT-DESIGNATED-RES
40372 Revenue UG-VAR TUIT-DEREG DESIG-RES
40373 Revenue GR-VAR TUIT-DEREG DESIG-RES
Updated 3-7-17
430504530.xls
40380 Revenue UG-VAR TUIT-DESIGNATED-NR

40381 Revenue GR-VAR TUIT-DESIGNATED-NR
40382 Revenue UG-VAR TUIT-DEREG DESIG-NR
40383 Revenue GR-VAR TUIT-DEREG DESIG-NR

40390 Revenue UG-VAR TUIT-DESIGNATED-FOR
40391 Revenue GR-VAR TUIT-DESIGNATED-FOR
40392 Revenue UG-VAR TUIT-DEREG DESIG-FOR
40393 Revenue GR-VAR TUIT-DEREG DESIG-FOR
40400 Revenue UG-VAR TUIT-DRG DES-NR ASMT-UH
Updated 3-7-17
430504530.xls
40401 Revenue GR-VAR TUIT-DRG DES-NR ASMT-UH
40410 Revenue UG-FIX TUIT-DRG DES-NR ASMT-UH
40440 Revenue UG-FIX TUIT-DEREG DESIG-FOR
40450 Revenue UG-FIX TUIT-DEREG DESIG-RES
40460 Revenue UG-FIX TUIT-DEREG DESIG-NR
40470 Revenue UG-FIX TUIT-DESIGNATED-FOR
Updated 3-7-17
430504530.xls
40480 Revenue UG-FIX TUIT-DESIGNATED-RES
40485 Revenue UG-FIX TUIT-DESIGNATED ADJ-RES
40490 Revenue UG-FIX TUIT-DESIGNATED-NR
40495 Revenue UG-FIX TUIT-DESIGNATED ADJ-NR
Updated 3-7-17
430504530.xls
40500 Revenue UG-STUDENT SERVICE 54.5061
40501 Revenue BAD DEBTS-STU SERV FEE-REV
40502 Revenue REFUNDS-STU SERV FEE
40503 Revenue GR-STUDENT SERVICE 54.5061
Updated 3-7-17
430504530.xls
40700 Revenue UG-COURSE FEES (VTCA 54.051)
40701 Revenue UG-LAB FEES (VTCA 54.501)
40702 Revenue UG-SPECIAL FEES, FINES & ASSES
40703 Revenue UG-ORIENTATION FEES
40705 Revenue UG-INTER STUDENT SRVC FEE
Updated 3-7-17
430504530.xls
40706 Revenue UG-REGISTRATION - ENROLL FEES
40707 Revenue OPT CONTRACT FEE
40708 Revenue UG-LATE REGISTRATION FEE
40709 Revenue UG-STUDY ABROAD FEES
40710 Revenue UG-STDNT/UNIV CTR FEE ED 54.5X
40711 Revenue UG-HEALTH CTR FEE (54.504)
Updated 3-7-17
430504530.xls
40712 Revenue UG-COMPUTER USE FEE
40713 Revenue UG-LIBRARY FEE
40714 Revenue UG-INTER EDU FEE
40715 Revenue UG-APPL FEE FORMER STUD
40716 Revenue UG-APPLICATION FEES
40717 Revenue GR-APPLICATION FEE
40718 Revenue UG-UH-ADMISSION FEES
Updated 3-7-17
430504530.xls
40719 Revenue UG-UH-TRANSCRIPT FEE
40720 Revenue UG-GRADUATION/DIPLOMA FEE
40721 Revenue GR-THESIS BINDING FEE
40722 Revenue UG-LIBRARY BOOK REPLACEMENT FE

40723 Revenue UG-INSTALLMENT PLAN FEE
40724 Revenue UG-IDENTIFICATION CARD FEE
40725 Revenue UG-CONFERENCE, WKSHOPS, & TRNI
40726 Revenue UG-EQUIPMENT USE FEES
40727 Revenue UG-EDU RESOURCE FEE
Updated 3-7-17
430504530.xls
40728 Revenue UG-STUDENT TESTING FEES
40729 Revenue UG-CONSULT / EVALU FEES
40730 Revenue UG-PLACEMENT SERVICES
40732 Revenue UG-REC / INTRAMURAL FEES
40733 Revenue UG-BURSAR SERVICES FEE

40734 Revenue UG-INT STDN PRCS FEE(S)
40735 Revenue UG-DEPT SPECIFIC FEES 1
40738 Revenue UG-SFS LATE FEE
Updated 3-7-17
430504530.xls
40739 Revenue UG-SFS SEV OF SERVC FEE (SOS)

40740 Revenue UG-DIST EDUC FEE - ITV
40741 Revenue UG-DIST EDUC FEE - WEB

40742 Revenue UG-DIST EDUC FEE - FT BEND
40743 Revenue UG-DIST EDUC FEE - OFF CAM
40745 Revenue UG-REFUND OF PARKING FEES
40746 Revenue UG-REFUND OF LATE REG FEE
40747 Revenue UG-REFUND OF INTER EDUC
40749 Revenue UG-REFUND OF ENG LANG INSTIT
Updated 3-7-17
430504530.xls
40750 Revenue UG-REFUND-TELECOM FEES
40751 Revenue UG-REFUND OF STU CENTER FEES
40752 Revenue UG-REFUND OF INCIDENTAL FEE
40754 Revenue BAD DEBTS-OTHER FEES-REV
40755 Revenue UG-REFUNDS-OTHER FEES
40757 Revenue UG-REFUNDS-COURSE FEES
Updated 3-7-17
430504530.xls
40758 Revenue UG-REC FACILITY FEE 54.5X
40759 Revenue UG-UHCL STDNT CTR FEE 54.540
40760 Revenue GR-MASTER OF BUSINESS ADMIN FE
40761 Revenue UG-EXTENDED ACCESS & SUPPORT F
Updated 3-7-17
430504530.xls
40762 Revenue CONV FEE CRED CRD TU&FE
40763 Revenue UG-UTILITY ASSESSMENT FEE
40764 Revenue STUDENT DOCUMNT PROCESSING FEE
40765 Revenue NURSING FEE
40766 Revenue ADVISING FEE
40767 Revenue STUDENT TEACHING FEES
Updated 3-7-17
430504530.xls
40770 Revenue UG UNIVERSITY SERVICES FEE
40780 Revenue UG CONSOLIDATED INCIDENTAL FEE
40786 Revenue UG CREDIT CARD APPLICATION FEE
40787 Revenue INTL CREDIT CARD APPLICATN FEE
40788 Revenue GR CREDIT CARD APPLICATION FEE
40789 Revenue SCHOL ALLOW-TUIT/FEE DISCOUNT
40790 Revenue GR COURSE FEES
Updated 3-7-17
430504530.xls
40791 Revenue GR SPEC FEES FINES&ASSMT
40792 Revenue GR INTERNATIONAL STUDENT SVC
40793 Revenue GR LATE REGISTRATION FEE
40794 Revenue GR COMPUTER USE FEE
40795 Revenue GR LIBRARY FEE
40796 Revenue GR INTERNATIONAL EDU FEE
40797 Revenue GR APPL FEE FORMER STUDE
40798 Revenue GR ADMISSIONS FEES
40799 Revenue GR TRANSCRIPT FEE
40800 Revenue GR GRADUATION/ DIPLOMA FEE
40801 Revenue GR INSTALLMENT FEE
40802 Revenue GR IDENTIFICATION FEE
40803 Revenue GR BURSARS SERVICE FEE
Updated 3-7-17
430504530.xls
40804 Revenue GR-UHCL STDNT CTR FEE 54.540
40805 Revenue GR EXT ACCESS&SUPPORT FEE
40806 Revenue GR UTILITY ASSESSMENT FEE

40809 Revenue GR-CONV FEE-CRED CRD-TU&FE
40810 Revenue GR- LAB FEES (VTCA 54.501)
40811 Revenue GR ORIENTATION FEES
40812 Revenue GR REGIST - ENROLLMENT FEES

40813 Revenue GR STUDY ABROAD FEES
40814 Revenue GR-STDNT/UNIV CTR FEE ED 54.5X
40815 Revenue GR HEALTH CTR FEE (VTCA 54.504

40816 Revenue GR APPLICATION FEES
40817 Revenue GR LIBRARY BOOK REPLACE FEE

40818 Revenue GR IDENTIFICATION CARD FEE
40819 Revenue GR EQUIPMENT USE FEES
40820 Revenue GR STUDENT TESTING FEES
40821 Revenue GR DEPT SPECIFIC FEES 1
Updated 3-7-17
430504530.xls
40824 Revenue GR SFS LATE FEE
40825 Revenue GR SFS SEV OF SERVC FEE (SOS)
40826 Revenue GR DIST EDUC FEE - OFF CAMPUS
40827 Revenue GR-REC FACILITY FEE 54.5X
40828 Revenue GR SCHOLAR INC PROPERTY DEP
40829 Revenue GR-CONFERENCE,WKSHOPS AND TRN
40850 Revenue UG FIX UNIVERSITY SERVICES FEE
40860 Revenue UG FIX CONSOL INCIDENTAL FEE
40870 Revenue GR UNIVERSITY SERVICES FEE
Updated 3-7-17
430504530.xls
40880 Revenue GR CONSOLIDATED INCIDENTAL FEE
40980 Revenue BAD DEBTS - OTHER LN/COLL FEES
40981 Revenue PSSA - SFS COLLECTION FEE
40982 Revenue INST STDT LOAN INTEREST
40983 Revenue INST STDT LOAN SERVICE CHARGE

41000 Revenue TUITION-FRN EXMP**Do Not Use**
41100 Revenue STATE APPROPRIATIONS
Updated 3-7-17
430504530.xls
41101 Revenue STATE GEN REV APPR
41102 Revenue GEN REV REDUCTION, MANDATED
41103 Revenue ADD'L ST FUND FOR SAL INC

41104 Revenue TX WASTE CENTER PROJ
41105 Revenue HEAF
41106 Revenue SUB CONTR LAMAR UNIV
Updated 3-7-17
430504530.xls
41107 Revenue SUB CONTRACT UT-AUSTIN
41108 Revenue SUB CONTRACT UTHSC
41109 Revenue NON-GEN REV REDUC, MANDATED
41110 Revenue SUBCONTRACT UT GALVESTON MED
41111 Revenue SUB CONTRACT TAMU ENGR
Updated 3-7-17
430504530.xls
41112 Revenue GEN REV-SALARY INCREASE
41113 Revenue ENGINEER & TECH CONSORTIUM
41114 Revenue STA APPROP-TUIT REV BD RETIRE
41300 Revenue ST APP, STAFF BENEFIT
41301 Revenue STATE APPROPRIATION, GROUP INS
41302 Revenue RETMT ORP 1.31% - FD1
41303 Revenue UNEMPLOY COMP - FD1 ST PD
Updated 3-7-17
430504530.xls
41304 Revenue WRKMN'S COMP-FD1 ST PD
41305 Revenue FICA BENEFIT REPLACEMENT PAY
41306 Revenue ST PD RET MATCH ORP 6.00%-FD 1
41307 Revenue ST PD RET MATCH TRS - FD 1
41308 Revenue ST PD MATCH ORP 6% FD1 REIMB
41600 Revenue FED CONTS & GRANTS
41601 Revenue ADM ALLOW-FED PROG
41602 Revenue BAD DEBTS-FED CONT/GRANT-REV

41603 Revenue REFUNDS-FED CONT/GRT
Updated 3-7-17
430504530.xls
41610 Revenue ARRA FED GRNT-PASS FR STA AGCY
41800 Revenue INDIRECT CST REC-FED
41950 Revenue PASS THRU FED GRANT FROM STATE
41951 Revenue PASS THRU FED GRNT STATE UNIV
42000 Revenue INDIRECT CST REC-FD PASS THRU
42099 Revenue INDIRECT COST RECOVERY
42100 Revenue INDIRECT CST REC-STATE
42200 Revenue LICENSE PLT SCHOLARSHIPS (DOT)
Updated 3-7-17
430504530.xls
42201 Revenue STATE CONTS & GRANTS
42202 Revenue BAD DEBT-STA CONT/GRANT-REV

42203 Revenue REFUNDS-STA CONT/GRT
42204 Revenue B-ON-TIME GRANT
42300 Revenue INDIRECT CST REC-ST PASS THRU
Updated 3-7-17
430504530.xls
42400 Revenue TEXAS GRANT PROGRAM
42401 Revenue PASS TH ST GRT FR ST AGY-REV
42402 Revenue ADV TECH PROGRAM
42403 Revenue ADV RES PROGRAM
Updated 3-7-17
430504530.xls
42404 Revenue TEXAS CWS PROG
42405 Revenue DEVEL EDU PROG - COORDINATE BD
42406 Revenue ENERGY RESEARCH PROG-COORD BD
42407 Revenue TX FIFTH YR ACCTNG SCHOL
Updated 3-7-17
430504530.xls
42408 Revenue ADD STATE FD FACULTY SALARY IN
42409 Revenue TX EXCELLENCE FUND
42410 Revenue GR APPN STATE LONGEVITY HI ED
Updated 3-7-17
430504530.xls
42411 Revenue ROBERTA HIGH MEM PHARMACY RES
42412 Revenue ECON DISADVANTAGED STU RETENTI
Updated 3-7-17
430504530.xls
42413 Revenue ENROLLMENT GROWTH FDS-ACA INST
42414 Revenue OTH TRFR W/I FD/ACT BTW ST AGY
42414 Revenue OTH TRFR W/I FD/ACT BTW ST AGY
Updated 3-7-17
430504530.xls
42415 Revenue P/T FM ST GNT/AGY-TRIP REALLOC

42450 Revenue PASS THRU ST GRANT ST UNI
42500 Revenue LOCAL CONTS & GRANTS
42501 Revenue BAD DEBT-LOC CONT/GRANT-REV

42502 Revenue REFUNDS-LOC CONT/GRT
42600 Revenue INDIRECT CST REC-LOCAL
42700 Revenue INDIRECT CST REC-PRV CONTRACT
42800 Revenue INDIRECT CST REC-PRV GRANT

42900 Revenue SUPP FROM OTH COMPONENTS
42901 Revenue RESTRCTD-GIFT INCOME
Updated 3-7-17
430504530.xls
42902 Revenue GIFTS, STUD. ASST.
42903 Revenue GIFTS, UNRESTRICTED
42904 Revenue GIFTS, CUR. OP. RES./DEPTS
42905 Revenue GIFTS, OTHER REST.
42906 Revenue GIFTS, MATCHING/RESTRICTED
42907 Revenue GIFTS, MATCH UNRESTRICTED
Updated 3-7-17
430504530.xls
42908 Revenue GIFTS, QUID PRO QUO
42909 Revenue GIFTS IN KIND RESTRICTED
42910 Revenue GIFTS IN KIND DESIGNATED
Updated 3-7-17
430504530.xls
42911 Revenue GIFTS IN KIND AGENCY
42912 Revenue GFTS,MDSE(PROCEEDS)
42913 Revenue GIFTS FROM NON-UH FOUNDATIONS
42914 Revenue SCHOLARSHIP INC PROPERTY DEP
42915 Revenue AGENCY FUND INCOME

42916 Revenue GASB 33 GIFT REVENUE
42917 Revenue GASB33 ADDITIONAL GIFT REVENUE

42918 Revenue Graduate Alumni Donation Fee
Updated 3-7-17
430504530.xls
42919 Revenue GIFTS IN KIND AUXILIARY
42920 Revenue FUNDS FROM FERV FOUNDATION
42921 Revenue FUNDS FROM HOUSTON ALUMNI ORG
42922 Revenue FUNDS FROM HOUSTON ATHLETC FDN
42923 Revenue FUNDS FROM BAUER COB FOUNDTN
42924 Revenue FUNDS FROM LAW FOUNDATION
42925 Revenue FUNDS FROM UH FOUNDATION
Updated 3-7-17
430504530.xls
43100 Revenue RESTR SUPPORT-PRIVATE CONTRACT
43101 Revenue UNRESTR-GRANTS/CONTR
43102 Revenue DES SUPPORT-PRIVATE CONTRACT
43103 Revenue PRIV. GRANTS/CONTR.
Updated 3-7-17
430504530.xls
43104 Revenue BAD DEBT-PVT CONT/GRANT-REV

43105 Revenue REFUNDS-PVT CONT/GRT
43106 Revenue PROGRAM INCOME PRIVT GRNT-CONT
43300 Revenue INT/GOVT AGENCY OBL
43301 Revenue INTEREST EARNED ON CDS
43302 Revenue INTEREST-STATE TREASURY
43303 Revenue OTHER INTEREST INCOME
Updated 3-7-17
430504530.xls
43304 Revenue INT-SHORT TERM INV
43305 Revenue INT-NOTES RECVBL
43306 Revenue ACCRUED INTEREST INCOME CLEAR
43307 Revenue MINERAL RIGHTS AND ROYALTIES
43308 Revenue RLZD GAIN-INVESTMENT
43309 Revenue RLZD LOSS-INVESTMENT
Updated 3-7-17
430504530.xls
43310 Revenue UNRLZD GAIN-INVESTMENT-REV
43311 Revenue UNRLZD LOSS-INVESTMENTS
43312 Revenue COST OF INVESTMENT INCOME
43500 Revenue ENDOW. INC. DISTR.
43600 Revenue NONTAXBL SALES/SVC-E&G-DEPT 1
Updated 3-7-17
430504530.xls
43606 Revenue TAXABLE SALES/SERV-E&G-DEPT 1
43608 Revenue COMMISSIONS - L1,2
43609 Revenue LICENSE/ROYALTY
43610 Revenue CONFERENCE REGISTRATION - TAX
43611 Revenue CONFERENCE REGISTRATION-NONTAX
Updated 3-7-17
430504530.xls
43612 Revenue MEMBERSHIP DUES - L1,2
43613 Revenue SUBSCRIPTION REVENUES - L1,2
43614 Revenue CONTINUING EDUCATION - TAXABLE
43615 Revenue CONTINUING EDUCATION - NONTAX
43616 Revenue CONFERENCE INSTITUTE - TAXABLE
Updated 3-7-17
430504530.xls
43617 Revenue OPTOMETRY CLINIC
43618 Revenue CONFERENCE INSTITUTE - NON TAX
43619 Revenue ADMIN SERVICES REVENUE - L1,2
43620 Revenue ORGANIZATION UNDERWRIT - L1L2
43621 Revenue RENTALS - L1 L2 - TAXABLE
Updated 3-7-17
430504530.xls
43622 Revenue RENTALS - L1,2 - NONTAXABLE
43623 Revenue FACILITY RENTAL-L1, 2 - NONTAX
43624 Revenue FACILITY RENTAL - L1,2 - TAX
43625 Revenue ROOM, RENTAL - L1,2 - TAXABLE
43626 Revenue ROOM RENTAL L1,2 - NONTAXABLE
43627 Revenue TELEPHONE REVENUES - L1,2 -TAX
Updated 3-7-17
430504530.xls
43628 Revenue TELEPHONE REVENUES-L1,2-NONTAX
43629 Revenue ADVERTISING REV - L1,2 - TAX
43630 Revenue ADVERTIS REVENUES-L1,2-NONTAX
43631 Revenue FAC & STAFF PKNG-DIRECT
43632 Revenue PARKING CITATION-DIRECT
Updated 3-7-17
430504530.xls
43633 Revenue METERS - PARKING-DIRECT-TXBL
43634 Revenue ATH PRK - SEAS TCK - NONTAX
43635 Revenue PARKING - OTHER - NONTAX
43636 Revenue PARKING - OTHER - TAX
43637 Revenue FACULTY/STAFF EXAM FEE
43638 Revenue GUARANTEES REC'D-POST SEASON
Updated 3-7-17
430504530.xls
43639 Revenue MISC REVENUE - L1,2 - NONTAX
43640 Revenue TRAVEL ALLOWANCE-CONF,NCAA
43641 Revenue SALE OF SRPLS PROP NON-AUX/NON
43642 Revenue MISC REVENUE - L1, 2 TAX
43643 Revenue SALE OF SRPLS PROP-NONAUX/TAX
43644 Revenue SALE OF SURPLUS PROPERTY - AUX
43645 Revenue SALES-STUDENTS, FAC/STAFF -TAX
43646 Revenue SALES TO STUDENTS,FACULTY,STAF
Updated 3-7-17
430504530.xls
43647 Revenue LOCAL - CENTRAL SERVICE
43648 Revenue HOTEL RENTAL SUBJ TO OCCUP TAX
43649 Revenue HOTEL RENT SUBJ LOCAL OCCU TAX
43650 Revenue HOTEL RENT EXEMPT FRM OCCU TAX
43651 Revenue HOTEL RENTAL 30 DAY EXEMPTION
Updated 3-7-17
430504530.xls
43652 Revenue CONT ED OPEN ENROLLMENT INCOME
43653 Revenue CONT ED INHOUSE INCOME
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
43663 Revenue E&G REVENUE TO REMIT TO STATE
43664 Revenue GR NONTAX SALES & SERV -E & G

43665 Revenue GR TAX SALES & SERV - E & G
43666 Revenue GR REINSTATEMENT FEE PARKING
43667 Revenue GR MISC REVENUE - L1,2 - NONTA
43900 Revenue DISCOUNTS ON SALES - L1,2
Updated 3-7-17
430504530.xls
43901 Revenue MASTERCARD/VISA FEE - L1,2
43902 Revenue RETURN CHECK - L1,2
43903 Revenue TICKETS,COMPLIMENTARY-AWAY GAM
43904 Revenue ALLOWANCES/RET CR CARDS-L1,2
43905 Revenue ALLOWANCES/RETURNS - L1,2
43906 Revenue UNCOLLECT A/R WRITE OFF - L1,2
Updated 3-7-17
430504530.xls
43907 Revenue BAD DEBT-RESERVE E&G-REV
43908 Revenue REFUND OF SALES & SERV - L1,2
43909 Revenue REFUND DONORS GIFTS
43910 Revenue REFUND OF RENT SUBJ OCCUP TAX
43911 Revenue REFUND OF RENT SUBJ LOCAL TAX
Updated 3-7-17
430504530.xls
43912 Revenue REF OF RENT EXEMPT FRM OCC TAX
43913 Revenue REFUND OF RENTAL 30 DAY EXEMPT
43914 Revenue REFUND OF COMPUTER USE FEES
43915 Revenue DEBT SERVICE TRFR TO OTHR COMP
43916 Revenue REFUND OF CONT ED FEES
43917 Revenue REFUND OF CRIM JUST CNTR FEES
Updated 3-7-17
430504530.xls
44000 Revenue NONTAXBL SALES/SVC-AUX-DEPT 1
Updated 3-7-17
430504530.xls
44010 Revenue TAXABLE SALES/SERV-AUX-DEPT 1
44012 Revenue VENDING COMMISSIONS -AUXILIARY
44013 Revenue FOOD COMMISSIONS
44014 Revenue COMMISSIONS-AUXILIARY
44015 Revenue LICENSE/ROYALTY - AUXILIARY
44016 Revenue ORGANIZATION UNDERWRITING -AUX
Updated 3-7-17
430504530.xls
44017 Revenue RENTAL - AUX - TAXABLE
44018 Revenue RENTAL - AUX - NONTAXABLE
44019 Revenue FORFEITS - RENTAL
44020 Revenue EQUIPMENT - RENTAL - AUX - TAX
44021 Revenue EQUIPMENT RENTAL -AUX- NON TAX
44022 Revenue TEL REV - LONG DIST - AUX -TAX
44023 Revenue TELEPHONE REVENUES - AUX - TAX
Updated 3-7-17
430504530.xls
44024 Revenue TELEPHONE LONG DST - AUX NONT
44025 Revenue TELEPHONE REV - AUX - NONTAX
44026 Revenue PARKING - AUX - TAXABLE
44027 Revenue PARKING - AUX - NONTAX
Updated 3-7-17
430504530.xls
44028 Revenue STUDENT PARKING-DIRECT
44029 Revenue ATH PRK REV-SEAS TCK - TAXABLE
44030 Revenue X-RAY
44031 Revenue LAB ANALYSIS OR TEST
44032 Revenue ADVERTISING R - AUX - TAX
44033 Revenue OPERATING & EMERG ROOM
Updated 3-7-17
430504530.xls
44034 Revenue DRUGS & PRESCRIPTION
44035 Revenue ADVERTISING REV - AUX - NONTAX
44036 Revenue GUARANTEES RECEIVED - AUX
44037 Revenue GUEST VALET - AUX - TAXABLE
44038 Revenue LAUNDRY -AUX - TAXABLE
44039 Revenue GUEST VALET - AUX - NONTAX
44040 Revenue LAUNDRY - AUX - NONTAX
44041 Revenue MISC REVENUE - AUX - NONTAX
Updated 3-7-17
430504530.xls
44042 Revenue TV AND RADIO
44043 Revenue TV/R CONF MEMBER DISTRIB
44044 Revenue CONF, NCAA MEMBER DISTRIB-AUX
44045 Revenue SALE OF SRPLS PROP AUX - NONTA
44046 Revenue MISCELLANEOUS REV - AUX - TAX
Updated 3-7-17
430504530.xls
44047 Revenue SALES LOCAL FUNDS - AUXILIARY
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls

44057 Revenue COMMUTER MEAL PLAN FEE
44058 Revenue UHERP RENTALS-UNIVERSITY
44059 Revenue UHERP RENTALS-NON-UNIVERSITY
44060 Revenue DENTAL SERVICES
44151 Revenue APPLICATION FEES, DIRECT
Updated 3-7-17
430504530.xls
44152 Revenue PROCESSING FEES, DIRECT
44153 Revenue FORFEITURE, DIRECT
44154 Revenue SUMMER GUEST, DIRECT, NONTAX
44155 Revenue SUMMER GUEST, DIRECT, TAX
44156 Revenue CAMP RENTALS, DIRECT, TAX
44157 Revenue CAMP RENTALS, DIRECT, NONTAX
44158 Revenue CAMPUS RENTALS, DIRECT
44159 Revenue HOUSING MISC, DIRECT, NONTAX
44160 Revenue HOUSING MISC, DIRECT, TAX
44161 Revenue SERVICE REVENUE, DIRECT
44162 Revenue NET INC/LOSS - MGMT CO
Updated 3-7-17
430504530.xls
44163 Revenue LAUNDRY SALES
44164 Revenue HOUSING RETND CHECKS, DIRECT
44165 Revenue HOUSING REFUNDS, DIRECT
44180 Revenue HOUSING BAD DEBT
44181 Revenue APPLICATION FEES, BILLED
44182 Revenue PROCESSING FEES, BILLED
44183 Revenue FORFEITURE, BILLED
Updated 3-7-17
430504530.xls
44184 Revenue SUMMER GUEST, BILLED, NONTAX
44185 Revenue SUMMER GUEST, BILLED, TAX
44186 Revenue RENTAL, BILLED-FURN EFFICIENCY
44187 Revenue RENTAL, BILLED-UNFURN EFFNCY
44188 Revenue RENTAL, BILLED-FURN 1 BR
Updated 3-7-17
430504530.xls
44189 Revenue RENTAL, BILLED-UNFURN 1 BR
44190 Revenue RENTAL, BILLED-FURN 2 BR
44192 Revenue RENTAL, BILLED-SINGLE
44193 Revenue RENTAL, BILLED-SUPER SINGLE
Updated 3-7-17
430504530.xls
44194 Revenue RENTAL, BILLED-DOUBLE
44195 Revenue RENTAL, BILLED-APARTMENT
44196 Revenue MISC HOUSING CHGS - BILLED
Updated 3-7-17
430504530.xls
44199 Revenue RENTAL, BILLED-UNFURN TOWNHOUS
44250 Revenue VISITOR PARKING, TAX DIRECT
44251 Revenue CAMPUS PKNG, NON-TAX DIRECT
44252 Revenue PARKING MISC, NON-TAX DIRECT
44253 Revenue PARKING MISC, TAX DIRECT
Updated 3-7-17
430504530.xls
44254 Revenue PARKING ALLOWANCE DIRECT
44255 Revenue TOWING REVENUE DIRECT
44260 Revenue PARKING BAD DEBT EXPENSE
44261 Revenue FAC & STAFF PARKING, BILLED
44263 Revenue PARKING CITATION, BILLED
Updated 3-7-17
430504530.xls
44264 Revenue STUDENT PARKING, BILLED
44265 Revenue TOWING REVENUE, BILLED
44300 Revenue DISCOUNTS ON SALES -AUX
44301 Revenue RETURN CHECK - AUX
44302 Revenue MASTERCARD/VISA FEE - AUX
Updated 3-7-17
430504530.xls
44303 Revenue ALLOWANCES / RETURNS - AUX
44304 Revenue UNCOLL A/R WRITTEN OFF - AUX
44305 Revenue BAD DEBT-RESERVE AUX-REV
44306 Revenue REFUND OF SALES & SERV - AUX
44307 Revenue GUARANTEES PAID

44310 Revenue GR STUDENT PARKING - AUX
44311 Revenue GR NONTAX SALES & SERV - AUX
44400 Revenue MEMBERSHIPS
44401 Revenue MEMBERSHIPS-MATCHNG
Updated 3-7-17
430504530.xls
44402 Revenue FRIENDS OF A.C.T.
44403 Revenue PRIME-TIME PARTNERS
44404 Revenue VEHICLE DONATIONS
44405 Revenue SWEEPSTAKES

44406 Revenue MEMORIAL & PLANNED GIVING
44407 Revenue CHALLENGE GRANT
44408 Revenue FOUNDATIONS

44409 Revenue BUSINESS & INDUSTRY
44410 Revenue SPECIAL EVENTS-REV
44411 Revenue SPEC EVENTS-UNDRWRIT
44412 Revenue AFFINITY GROUP DONATIONS

44413 Revenue TV AUCTION-MRCH SALES
44414 Revenue TV AUCTION-CSH DONAT
44415 Revenue SILENT AUCTION - SALES
44416 Revenue PROGRAM TRANSCRIPTS
44417 Revenue PROD UNDRWRIT-FNDATN
44418 Revenue PROD UNDRWRIT-BUS&IND

44419 Revenue PROD UNDRWRIT-UNIV/ED
Updated 3-7-17
430504530.xls
44420 Revenue PROG UNDRWRIT-NON PROFIT ORG
44421 Revenue PROG UNDRWRIT-FNDATN
44422 Revenue PROG UNDRWRIT-BUS&IND

44423 Revenue PROG UNDRWRIT-UNIV/ED
44424 Revenue PRINT UNDERWRITING
44425 Revenue TELECONF-FOUNDATION
44426 Revenue TELECONF-BUS&IND
44427 Revenue TELECONF-UNIV/EDU
44428 Revenue DONOR-RESTRICTED GIFTS
44429 Revenue RENTAL-EQUIPMENT
44430 Revenue RENTAL-TOWER
44431 Revenue RENTAL-FACILITIES
44432 Revenue LEASE-KUHF SUBCARRIER

44433 Revenue INT-ACT "RESERVE"FND
Updated 3-7-17
430504530.xls
44434 Revenue COMM SERV GRANT-CSG
44435 Revenue INTEREST INCOME

44436 Revenue OTHER INTEREST
44437 Revenue ACB SPECIAL EVENTS
44438 Revenue MISC INCOME
44439 Revenue DIRECT SALES
44440 Revenue ACB INCOME
44441 Revenue ADVERTISING

44442 Revenue CO-OP ADVERTISING
44443 Revenue ACB SPECIAL PROJECTS
44444 Revenue SERVICES
44445 Revenue SATELLITE FEES
44446 Revenue RADIO PROGRAM DISTR
44447 Revenue CORP/PUB BRDCST(CPB)
Updated 3-7-17
430504530.xls
44448 Revenue ROYALTIES(RECEIVED)
44449 Revenue Digital TV Datacasting
44708 Revenue FOOD SVC COMISION-CAP BUILDOUT
44709 Revenue REV ALLOCATED FOR CAPITAL PURP
44796 Revenue CONF,NCAA MEMBER DISTR-NON AUX
44797 Revenue RECOVERY AUDIT REIMBURSMNT REV
44798 Revenue OTHER OPERATING REVENUE
Updated 3-7-17
430504530.xls
44799 Revenue OTHER NONOPERATING REVENUE
44800 Revenue SKILES-UH DEBT SERVICE
44801 Revenue TRB-INFRASTRUCTURE
44900 Revenue INTRAFUND TRANSFERS
44901 Revenue INTERFUND TRANSFERS
44902 Revenue RENTAL INC TRFR TO PLANT FUNDS
Updated 3-7-17
430504530.xls
44903 Revenue HEAF TRFR TO PLANT FUNDS
45000 Revenue APPROP SYSTEM OFFICE OPERATION
45001 Revenue APPROP TRFR AMONG COMP RETIRE
45002 Revenue TUITION DESIG-UH DEBT SERVICE
45003 Revenue TRB-UHCL DEBT SERVICE
Updated 3-7-17
430504530.xls
45004 Revenue DEBT SERV TRFR FROM OTHR COMP
45100 Revenue ST APP-ALL, CENT SERV
45102 Revenue SERVICE CHG TRFR TO UH
45103 Revenue SERVICE CHG TRFR TO UH-VIC
45104 Revenue INTERCOMPONENT TRANSFER
Updated 3-7-17
430504530.xls
45105 Revenue APPROP TRFR AMONG FUNDS HEAF
45106 Revenue APPROP TRFR AMONG COMP - HEAF
45107 Revenue HEAF FUND BALANCE MANAGEMENT
45200 Revenue BUDGETED FUND BALANCE - ENC CF
45300 Revenue BUDGETED GENERAL FUND BALANCE
49504 Revenue USAS PASS-THRU REPORT ADJ
Updated 3-7-17
430504530.xls
50010 Expense COST OF GOODS SOLD
50011 Expense PURCHASES-SERV.ACCTS.
50012 Expense COST OF GOODS SOLD-LOCAL
50014 Expense DISCOUNTS TAKEN
50015 Expense CASH OVER / SHORT
50025 Expense BAD DEBTS-TUITION-EXP
50026 Expense BAD DEBT-RES DESIG-EXP
50027 Expense BAD DEBTS-DESIGNATED TUIT-EXP
Updated 3-7-17
430504530.xls
50028 Expense BAD DEBTS-STU SERV FEE-EXP
50029 Expense BAD DEBTS-OTHER FEES-EXP
50030 Expense BAD DEBTS-FED CONT/GRANT-EXP
50031 Expense BAD DEBT-STA CONT/GRANT-EXP
50032 Expense BAD DEBT-LOC CONT/GRANT-EXP
50033 Expense BAD DEBT-PVT CONT/GRANT-EXP
50034 Expense BAD DEBT-RESERVE E&G-EXP
50035 Expense BAD DEBT-RESERVE AUX-EXP
50036 Expense BAD DEBT EXP-UNCOLLECTABLE PLG
50050 Revenue RECOVERED COSTS-LOCAL
50051 Revenue RECOVERED COSTS-STATE
Updated 3-7-17
430504530.xls
50052 Revenue RECOVERED COSTS-OTHER
50053 Revenue RECOVERED COST - CASH SALES
50054 Expense COST REIMBURSEMENTS-NON-SPECIF
50055 Revenue PHYSICAL PLANT - RECOV - LOCAL
Updated 3-7-17
430504530.xls
50056 Revenue PHYSICAL PLANT - RECOV - STATE
50057 Revenue RECOVERED COSTS-FEDERAL
50100 Expense SALARY AND WAGES
50101 Expense LAPSED SALARY & WAGES
50102 Expense FACULTY=1.00 FTE
50103 Expense FACULTY < 1.00 FTE
Updated 3-7-17
430504530.xls
50104 Expense P/A= 1.00 FTE
50105 Expense P/A < 1.00 FTE
50106 Expense CLERICAL&TEC=1.00FTE
50107 Expense CLERICAL&TEC<1.00FTE
50108 Expense STUDENT WORKERS
50109 Expense TX CWS EXPENDITURES FUNCTION
50110 Expense HAZARDOUS DUTY PAY
50111 Expense OVERTIME
50112 Expense LONGEVITY

50113 Expense ASBESTOS PAY
50114 Expense SEVERANCE PAY-NORMAL TURNOVER
50115 Expense SEVERANCE PAY-EXCESS OF NORMAL
50116 Expense LONGEVITY - FD 2
Updated 3-7-17
430504530.xls
50117 Expense SABBATICAL LEAVE
50120 Expense TERMINATION PAY-DEATH BENEFITS
50121 Expense ATHLETICS COACHES SAL-1.00 FTE
50122 Expense SHIFT DIFFERENTIAL
50123 Expense ERS OPT OUT EMPLOYEE EARNINGS
50124 Expense GRADUATE STIPEND
50125 Expense CDV-GRADUATE ASSISTANT
50126 Expense CDV-RESEARCH FACULTY SALARIES

50140 Expense RANKED FACULITY SALARIES
50141 Expense ADMIN STIPENDS, FACULTY
50142 Expense CHAIR PROFR STIPENDS, FAC
50150 Expense VISITING FACULTY SALARIES
50151 Expense CLINICAL FACULTY SALARIES
Updated 3-7-17
430504530.xls
50152 Expense INSTRUCTIONAL FACULTY SALARIES

50153 Expense RESEARCH FACULTY SALARIES
50160 Expense LECTURER SALARIES
50161 Expense CONT EDUC INSTR SALARIES
50162 Expense SUMMER SALARIES
50170 Expense INSTRUCTIONAL ASST SALARIES
50171 Expense TEACHING ASSISTANTS SALARIES

50172 Expense TEACHING FELLOWS SALARIES
50173 Expense RESEARCH ASSISTANTS SALARIES

50174 Expense GRADUATE ASSISTANT
50175 Expense RESEARCH ASST SAL-TUITION ELIG
50180 Expense P&A STAFF SALARIES, EXEMPT
50181 Expense OTHER SUPP STAFF SAL, EXEMPT
50182 Expense RESEARCH STAFF SALARIES-EXEMPT
50183 Expense STIPENDS & OVERLOAD,EXEMPT
50190 Expense P&A STAFF SALARIES, NON EXEMPT
50191 Expense OTH SUPP STAFF SAL, NON EXEMPT
50192 Expense RESEARCH STAFF SAL, NON EXEMPT
50193 Expense STIPENDS, NON EXEMPT

50200 Expense CWS WAGES-FEDERAL
50201 Expense NON CWS WAGES
50202 Expense CWS WAGES-STATE
50210 Expense SUMMER INSTR, TENURE TRACK
50211 Expense SUMMER INSTR, NON TENURE TRACK
50212 Expense SUMMER INSTR, ADJUNCT FACULTY
Updated 3-7-17
430504530.xls
50213 Expense SUMMER INSTR, GRADUATE ASSTS
51101 Expense FICA CONT, MATCHNG
51102 Expense WRKMN'S COMP CONTRIB
51103 Expense UNEMP COMP INS CONT
51104 Expense INSUR-STATE SUBSIDY

51107 Expense VACATION EXPENSE
51108 Expense STATE MATCH MEDICARE
51109 Expense STATE MATCH FICA
51110 Expense ST PD RET MATCH ORP 6.00%
51111 Expense ST PD RET MATCH TRS
51112 Expense RET BENEFIT ORP 1.19%-EXP
51113 Expense RET BENEFIT ORP 1.31%
51114 Expense GROUP INSUR-STATE SUBSIDY - FD
Updated 3-7-17
430504530.xls
51115 Expense STATE MATCH FICA - FD 2
51116 Expense RET MATCH ORP 6.00% - FD 2
51117 Expense RET MATCH TRS - FD 2
51118 Expense RET BENEFIT ORP 1.31% - FD 2
51119 Expense ST PD RET MATCH ORP 6% FD1 REI
51121 Expense EMPL PD TRS - 90 DAY ENROLLMNT
51122 Expense EMPL PD ORP - 90 DAY ENROLLMNT
Updated 3-7-17
430504530.xls
51123 Expense EMPL PD TRS SUCHARGE RETIREE
51124 Expense EMPL PD TRS - CARE PREMIUM
51125 Expense ERS OPT OUT EMPLOYER PAYMENT
51126 Expense ERS 1% EMPLER GRP INS CONTRIB

51127 Expense P/R RELATED ASSESSMENTS
Updated 3-7-17
430504530.xls
51128 Expense EMPL PD HIGH DED MED HSA

51400 Expense CLAIMS PD-WRKMN COMP
51401 Expense CLAIMS PD-UNEMP COMP
51402 Expense MEDICAL EXPENSES
51403 Expense TORT CLAIMS
51404 Expense SAL.REIMB/OUTSID ORG

51405 Expense CONST SALARY TRF
51406 Expense PRIOR YR SALARY ADJ
51407 Expense INS PRE DEP-ST SUB
52100 Expense PROFESSIONAL SERVICE
52101 Expense OPTOMETRIST-PROFESSIONAL SERVI
52102 Expense RECEIPTED EXP-OPTOMETRIST
52103 Expense ACCOUNTING-PROFESSIONAL SERVIC
52104 Expense LANDSCAPE ARCHITECT-PROF SERVI
Updated 3-7-17
430504530.xls
52105 Expense RECEIPTED EXP-LANDSCAPE ARCHIT
52106 Expense ARCHITECTURAL SERVICES
52107 Expense ENGINEERING SERVICES
52108 Expense OTHER PROFESSIONAL SERVICES
52109 Expense PHYSICIAN OR SURGEON-PROF SERV
52110 Expense RECEIPTED EXP - AUDITING/ACCTG
52111 Expense RECEIPTED EXP - ARCHITECTURAL
Updated 3-7-17
430504530.xls
52112 Expense RECEIPTED EXP - ENGINEERING SV
52113 Expense RECEIPTED EXP - OTHER PROF SVC
52114 Expense CONSULTING - INFORMATION SYSTE
52115 Expense CONSULTING - OTHER
52116 Expense RECEIPTED EXP - INFO SYSTEMS C
52117 Expense RECEIPTED EXP - OTHER CONSULTA
52118 Expense RECEIPED EXP-PHYSICIAN OR SURG
Updated 3-7-17
430504530.xls
52119 Expense LEASE COMMISSION
52120 Expense PROPERTY MANAGEMENT FEE
52121 Expense GIK-PROF SERVICES PD BY FDTN
52200 Expense ANALYTICAL SERVICES
52201 Expense REAL ESTATE APPRAISER-PROF SER
52202 Expense RECEIPTED EXP-REAL ESTATE APPR
52203 Expense REGISTERED NURSE PROF SERVICES
52204 Expense RECEIPTED EXP-REGISTERED NURSE
52205 Expense UH-ENTERTANMNT AGENT/PROD SVCS
Updated 3-7-17
430504530.xls
52206 Expense LAND SURVEYOR-PROFESSIONAL SER
52207 Expense RECEIPTED EXPENSES-LAND SURVEY
52208 Expense PERSONNEL AGENCIES
52209 Expense TEMP PERSONNEL SERVS
52210 Expense SECURITY SERVICES-INTERNAL
52211 Expense MEDICAL SERVICES (NOT LICENSED
52212 Expense MED SERVC-DRUG TESTING
52213 Expense CONSTRUCTION SERVICES-GEN SVC
Updated 3-7-17
430504530.xls
52214 Expense UH-FOOD SERVCS NON-PROMOTIONAL
52215 Expense UH-FOOD SERVICES PROMOTIONAL
52216 Expense LAUNDRY & CLEANING SERVICES
52217 Expense DATA PROCESSING SERVICES
52218 Expense INFO TECHNOLOGY SVCS
52219 Expense RECEIPTED EXP-INFO TECHNOLOGY
52220 Expense LIBRARY SERVICES
52221 Expense PEST CONTROL
Updated 3-7-17
430504530.xls
52300 Expense CDV-ENTERTANMNT AGENT/PROD SVC
52301 Expense CDV-FOOD SRVCS NON-PROMOTIONAL
52302 Expense CDV-FOOD SERVICES PROMOTIONAL
52400 Expense CONTRSVC-TRAINING
52401 Expense CONTRSVC-REFEREES/STATISTICIAN
52402 Expense RECEIPTED EXP FOR TRAINING SVC
52403 Expense CREDIT COURSE DEVELOPMENT
Updated 3-7-17
430504530.xls
52404 Expense LECTURERS AND ARTISTS
52405 Expense RECEIPTED EXP - LECTURERS & AR
52408 Expense GIK-PROGRAM SUPPORT PD BY FDTN
52500 Expense OFF CAMPUS ACADEMIC PRINTING C
52501 Expense INTERLIBRARY COPY CHARGES
52502 Expense PRINTING/COPYING-SOCIAL/CIVIC
52503 Expense CAMPUS ACADEMIC PRINTING/COPYI
Updated 3-7-17
430504530.xls
52504 Expense COPIER SERVICES - REALLOCATION
52505 Expense PUB,PROGRAMS, MANUALS CATALOGS
52506 Expense PUB,PROGRAMS, MANUALS DEPT 2
Updated 3-7-17
430504530.xls
52510 Expense PHOTO AND MICROFILM/FICHE
52600 Expense UTILITY ALLOCATION
52601 Expense ELECTRICITY
52602 Expense NATURAL GAS OR BUTANE PETROLEU
52603 Expense WATER

52604 Expense WASTE WATER
52605 Expense THERMAL ENERGY
52606 Expense OTHER UTILITY CHARGES
52607 Expense SOLID WASTE
52608 Expense HAZARDOUS WASTE DISPOSAL
Updated 3-7-17
430504530.xls
52800 Expense POSTAGE & POSTAL SERVICES
52801 Expense MAILING SERVICES
52802 Expense POSTAGE - REALLOCATION
52803 Expense TELEPHONE SERVICES
52804 Expense DATA SERVICES
52805 Expense TELECOMMUNICATION SERVICES
52806 Expense DATA SERVICE WORK ORDERS
52807 Expense TELEPHONE - LONG DISTANCE
52808 Expense TELEPHONE-LONG DISTANCE CREDIT
52809 Expense TELEPHONE - TEX-AN
Updated 3-7-17
430504530.xls
52810 Expense DEDICATED DATA CIRCUITS
52811 Expense FREIGHT/TRANSPORT
52812 Expense ELECTRONIC COMMUNICATIONS SERV
52816 Expense Communication Equipment/ Servi
52817 Expense Communication Allowance
53100 Expense ADVERTISING GENERAL
53101 Expense ADVERTISING EMPLOYEE RECRUITIN
Updated 3-7-17
430504530.xls
53102 Expense ADV-EXCESS EMPLOYEE RECRUITING
53103 Expense ADVERTISING PROCUREMENT
53104 Expense ADVERTISING SPONSORED AGREEMEN
53105 Expense ADVERTISING STUDENT RECRUITING
53106 Expense ADVERTISING AGENCY SERVICES
53107 Expense UH-FUND RAISING
53108 Expense PROMO PUBLIC RELATIONS SPONS A
53109 Expense PROMOS/P/R-PUBLIC INFORMATION
Updated 3-7-17
430504530.xls
53110 Expense UH-PROMOTIONAL SPECIAL EVENTS
53111 Expense UH-ALUMNI ACTIVITIES
53112 Expense UH-TKTS CULTURAL ATHLETIC COMM
53113 Expense UH-ALCOHOLIC BEVERAGES
53114 Expense RECRUITING STUDENTS
Updated 3-7-17
430504530.xls
53118 Expense TELEMARKETING SERVICES
53119 Expense PROMOTION SPEC GIFT-PUB BRDCST
53120 Expense STUDENT EVENTS AND PROMOTIONS
53300 Expense CDV-FUND RAISING
Updated 3-7-17
430504530.xls
53301 Expense CDV-PROMOTIONAL SPECIAL EVENTS
53302 Expense CDV-ALUMNI ACTIVITIES
53303 Expense CDV-TKTS CULTURAL ATHLETIC COM
53304 Expense CDV-ALCOHOLIC BEVERAGES
53400 Expense GIK-OFFICIAL FUNCTION PDBYFDTN
Updated 3-7-17
430504530.xls
53401 Expense GIK-ALCOHOL PD BY FDTN
53500 Expense RENTAL - EQUIPMENT
53501 Expense PROGRAM RIGHTS/FEES
53502 Expense RENTAL-PROGRAMS AND REFERENCE
53503 Expense LEASE-EQUIPMENT
53504 Expense CAPITAL LEASE - EQUIPMENT
53505 Expense LEASE - LAND
Updated 3-7-17
430504530.xls
53506 Expense RENTAL - TELECOMMUNICATION
53507 Expense LEASE - TELECOMMUNICATIONS
53508 Expense CAPITAL LEASE - TELECOMMUNICAT
53509 Expense RENTAL COMPUTING EQUIPMENT
53510 Expense LICENSE FOR SOFTWARE
53511 Expense LEASE-COMPUTER EQUIPMENT
53512 Expense CAPITAL LEASE - COMPUTER
53513 Expense RENTAL - MOTOR VEHICLES
Updated 3-7-17
430504530.xls
53514 Expense LEASE - MOTOR VEHICLES
53515 Expense CAPITAL LEASE - MOTOR VEHICLES

53516 Expense RENTAL - AIRCRAFT
53517 Expense RENTAL - MARINE EQUIPMENT
53518 Expense RENTAL- OFFICE SPACE
53519 Expense LEASE - OFFICE SPACE
53520 Expense RENTAL - SERVICE BUILDINGS
53521 Expense LEASE - SERVICE BUILDINGS
53522 Expense CAPITAL LEASE - BUILDINGS
53523 Expense ROYALTIES
53524 Expense RENTAL - OTHER SPACE
Updated 3-7-17
430504530.xls
53525 Expense ATHLETIC TRAINING HOUSING
53526 Expense AUTO ALLOWANCE - TAXABLE
53527 Expense UHERP SPACE EXPENSE
53528 Expense LEASE-ACADEMIC SPACE
53600 Expense DOORS - DEF MAINT
Updated 3-7-17
430504530.xls
53601 Expense GENERAL - DEF MAINT
53602 Expense METAL - DEF MAINT
53603 Expense MILLWORK - DEF MAINT
53604 Expense SIDEWALKS - DEF MAINT
53605 Expense SPECIALTIES - DEF MAINT
53606 Expense ASBESTOS ABATEMENT - DEF MAINT
53607 Expense CARPET - DEF MAINT
53608 Expense CEILINGS - DEF MAINT
Updated 3-7-17
430504530.xls
53609 Expense ELECTRICAL - DEF MAINT
53610 Expense GLAZING - DEF MAINT
53611 Expense GRADING - DEF MAINT
53612 Expense GRAPHICS - DEF MAINT
53613 Expense HVAC - DEF MAINT
53614 Expense MASONRY - DEF MAINT
53615 Expense PAINTING - DEF MAINT
53616 Expense PAVING - DEF MAINT
Updated 3-7-17
430504530.xls
53617 Expense PLASTER - DEF MAINT
53618 Expense PLUMBING - DEF MAINT
53619 Expense ROOF - DEF MAINT
53620 Expense SPRINKLER - DEF MAINT
53621 Expense WEATHERPROOFING - DEF MAINT
53622 Expense STRUCTURAL STUDIES - DEF MAINT
53623 Expense HVAC SURVEYS - DEF MAINT
Updated 3-7-17
430504530.xls
53624 Expense ASBESTOS SURVEYS - DEF MAINT
53625 Expense ELEVATOR - DEF MAINT
53626 Expense FIRE ALARM - DEF MAINT
53627 Expense LANDSCAPE - DEF MAINT
53628 Expense PEST CONTROL - DEF MAINT
53629 Expense SITE UTILITIES - DEF MAINT
Updated 3-7-17
430504530.xls
53630 Expense OVERHEAD CHG-FPC DEF MAINT
53631 Expense RENTAL PROPERTY EXPENSES
53700 Expense REPAIRS/MAINTENANCE - EQUIPMEN
53701 Expense R/M COMPUTER EQUIPMENT
53702 Expense R/M SOFTWARE MAINTENANCE
53703 Expense REPAIRS/MAINTENANCE - GROUNDS
Updated 3-7-17
430504530.xls
53704 Expense REPAIRS/MAINTENANCE TELECOMMUN
53705 Expense R/M VEHICLES
53706 Expense R/M BUILDING
53800 Expense PASS THRU SUB C/G A TO 25,000
53801 Expense PASS THRU SUB C/G A $25,000&UP
53802 Expense PASS THRU SUB C/G B TO $25,000
53803 Expense PASS THRU SUB C/G B $25,000&UP
53804 Expense PASS THRU SUB C/G C TO $25,000
53805 Expense PASS THRU SUB C/G C $25,000&UP
53806 Expense PASS THRU SUB C/G D TO $25,000
53807 Expense PASS THRU SUB C/G D $25,000&UP
53808 Expense PASS THRU SUB C/G E TO $25,000
Updated 3-7-17
430504530.xls
53809 Expense PASS THRU SUB C/G E $25,000&UP
53810 Expense PASS THRU SUB C/G F TO $25000
53811 Expense PASS THRU SUB C/G F $25,000&UP
53812 Expense PASS THRU SUB C/G G TO $25,000
53813 Expense PASS THRU SUB C/G G $2,5000&UP
53814 Expense PASS THRU SUB C/G H TO $25,000
53815 Expense PASS THRU SUB C/G H $25,000&UP
53816 Expense PASS THRU SUB C/G I TO $25,000
53817 Expense PASS THRU SUB C/G I $25,000&UP
53821 Expense MISCELLANEOUS FEES-RECUR SVC
53822 Expense MISC INTERNAL SERVS-RECUR SVC
53824 Expense CONTRACT SERV-OTHER -RECUR SVC
53825 Expense PASS THRU SUB C/G J TO $25,000
Updated 3-7-17
430504530.xls
53826 Expense PASS THRU SUB C/G J $25,000&UP
53827 Expense PASS THRU SUB C/G K TO $25,000
53828 Expense PASS THRU SUB C/G K $25,000&UP
53830 Expense PASS THRU SUB C/G L TO $25,000
53831 Expense PASS THRU SUB C/G L $25,000&UP
53832 Expense PASS THRU SUB C/G M TO $25,000
53833 Expense PASS THRU SUB C/G M $25,000&UP
53834 Expense PASS THRU SUB C/G N TO $25,000
53835 Expense PASS THRU SUB C/G N $25,000&UP
53836 Expense PASS THRU SUB C/G O TO $25,000
53837 Expense PASS THRU SUB C/G O $25,000&UP
53838 Expense PASS THRU SUB C/G P TO $25,000
53839 Expense PASS THRU SUB C/G P $25,000&UP
53840 Expense PASS THRU SUB C/G Q TO $25,000
Updated 3-7-17
430504530.xls
53841 Expense PASS THRU SUB C/G Q $25,000&UP
53842 Expense PASS THRU SUB C/G R TO $25,000
53843 Expense PASS THRU SUB C/G R $25,000&UP
53844 Expense PASS THRU SUB C/G S TO $25,000
53845 Expense PASS THRU SUB C/G S $25,000&UP
53846 Expense PASS THRU SUB C/G T TO $25,000
53847 Expense PASS THRU SUB C/G T $25,000&UP
53848 Expense PASS THRU SUB C/G U TO $25,000
53849 Expense PASS THRU SUB C/G U $25,000&UP
53851 Expense FEDERAL LOAN BILLING-CONTR SVC
53852 Expense COLLECTION COST-AGENCY
Updated 3-7-17
430504530.xls
53853 Expense COLLECTION COST-INTERNATIONAL
53854 Expense MISCELLANEOUS FEES
53855 Expense MISC INTERNAL SERVICE-CONTRACT
53856 Expense CENTRAL SERVICE EXP-CONTR SVCS
53857 Expense CONTRACT SERV-OTHER -CONTR SVC
53863 Expense TDCJ STATE REIMBURSEMENT PLAN
53864 Expense B-ON-TIME SET ASIDE TRFR OUT
Updated 3-7-17
430504530.xls
53865 Expense LAW SCH TUI SET ASIDE TRFR OUT
53866 Expense RECEIPTED EXP-OTHER CONTRACTOR
53867 Expense DOCTORAL TUI SET ASIDE TRF OUT
53868 Expense SALARY REIMB AGREEMT TO $25000
53869 Expense SALARY REIMB AGRMT $25000 & UP
Updated 3-7-17
430504530.xls
53870 Expense OTH TRFR OUT BTW ST AGY
53900 Expense OFFICE SUPPLIES
53901 Expense UH-BOTTLE WATER/COFFEE SERVICE
53902 Expense RESEARCH AND TEACHING SUPPLIES
53903 Expense OFFICE SUPPLIES - REALLOCATION
Updated 3-7-17
430504530.xls
53904 Expense PHOTO & MICRO SUPPLY
53905 Expense SUBSCRIPTIONS/PERIODICALS ACAD
53906 Expense SUBSCRIPTIONS & PUBLICATIONS S
53907 Expense RETAINED BOOKS & REFERENCE MAT
53908 Expense FABRICS AND LINENS
53909 Expense SHOP/FACILITY SUPPLIES
Updated 3-7-17
430504530.xls
53910 Expense ATH TEAM EQUIP/UNIFORM/SUPPLY
53911 Expense COMPUTING SUPPLIES
53912 Expense TELECOMMUNICATIONS SUPPLIES &
53913 Expense TAPES - AUDIO/VIDEO
53914 Expense COMPUTER SOFTWARE
Updated 3-7-17
430504530.xls
53917 Expense RESEARCH AND LAB SUPPLIES
53918 Expense TEACHING SUPPLIES
53919 Expense RECYCLED OFFICE SUPPLIES
53920 Expense GIK-OFFICE SUPPLIES PD BY FDTN
53924 Expense CLASS PARTICIPANT MEAL
53950 Expense CDV-BOTTLED WATER AND COFFEE
54000 Expense CHEMICALS - NON CONTRCHEMICALS
54001 Expense DEMURRAGE
54002 Expense GASES
Updated 3-7-17
430504530.xls
54003 Expense DRUGS & LABORATORY MEDICAL SUP
54004 Expense X-RAY SUPPLIES
54005 Expense ANIMALS AND HUMAN CADAVERS
NON-HAZARDOUS LAB HWRE-

54006 Expense MATERLS
54010 Expense LASERS - OTHER, NON-CAPITAL
54011 Expense BIOLOGICAL AGENTS-NON CONTROL
Updated 3-7-17
430504530.xls
54050 Expense CHEMICALS - CONTROLLED
54051 Expense X-RAY MACHINES NON CAPITAL
HAZARDOUS LAB HARDWARE

54052 Expense MATERLS
54053 Expense NON-CAP CLASS 3B AND 4 LASERS
54054 Expense BIOLOGICAL AGENTS - CONTROLLED
54055 Expense RADIOACTIVE MATERIALS
Updated 3-7-17
430504530.xls
54056 Expense CSDD AND PRECURSORS
54100 Expense CLINIC SUPPLIES
54101 Expense PHARM AND DRUGS
54102 Expense MED AIDS AND APPL
54103 Expense LABORATORY ANALYSIS CHARGE
54201 Expense GENERAL-BUILDING COST
54202 Expense OTHER - BUILDING COST
Updated 3-7-17
430504530.xls
54203 Expense MAINTENANCE HARDWARE-CONSTRUC
54204 Expense REMODEL-OWNED STRUCT.-NON-CAP
54205 Expense TELECOMMUNICATIONS-NON-CAP
54206 Expense SECURITY-NON-CAP
Updated 3-7-17
430504530.xls
54207 Expense OTHER - FIXED EQUIPMENT
54208 Expense REPAIR/MAINT BUILDING
54209 Expense LANDSCAPE-NON-CAP
Updated 3-7-17
430504530.xls
54210 Expense LANDSCAPE - PLANTS
54211 Expense UTILITIES-NON-CAP
54212 Expense PARKING LOTS-NON-CAP
Updated 3-7-17
430504530.xls
54213 Expense OTHER - SITE DEVELOPMENT
54214 Expense DEMOLITION-NON-CAP
54215 Expense ENVIRNMNTL REMEDIATION-NON-CAP
54216 Expense OTHER - SITE ACQUISITION/DEMO
54217 Expense ESTIMATING - FEES
Updated 3-7-17
430504530.xls
54218 Expense ARCHIT./REIMBURSABLE-NON-CAP
54219 Expense ENGINEER/REIMBURSABLE-NON-CAP
54220 Expense INTERIOR/REIMBURSABLE-NON-CAP
Updated 3-7-17
430504530.xls
54221 Expense AV/TELECOMMUNICATION-NON-CAP
54222 Expense OTHER - FEES
54223 Expense SUPPLIES/MATERIALS-INTERNAL US
54224 Expense MISC INTERNAL SERVICE-CONSTRUC
Updated 3-7-17
430504530.xls
54225 Expense ADMIN COST-PRINTING/COPYING
54226 Expense OVERHEAD CHARGES-FPC-NON-CAP
54227 Expense PROJECT MANAGER-NON-CAP
Updated 3-7-17
430504530.xls
54228 Expense TEST/INSPECTION
54229 Expense GEOTECHNICAL-NON-CAP
54230 Expense SURVEYOR-NON-CAP
54231 Expense ENVIRONMENTAL-NON-CAP
Updated 3-7-17
430504530.xls
54232 Expense SYSTEM TESTING-NON-CAP
54233 Expense MOVING-ART-NON-CAP
54234 Expense PRINTING-ART-NON-CAP
Updated 3-7-17
430504530.xls
54235 Expense OTHER - ADMIN COSTS-NON-CAP
54236 Expense RETAINAGE - CONSTRUCTION
54237 Expense RETAINAGE - NON-CAP CONSTRUCTI
54238 Expense SWAAC CHARGE NON-CAP
54239 Expense INFRASTRUCTURE TELECOM-NON-CAP
54300 Expense CLEANING & CUST SUPP
Updated 3-7-17
430504530.xls
54301 Expense MAINTENANCE HARDWARE-FACL/GRND
54302 Expense AGRICULTURAL SUPPLIES
54303 Expense PLANTS
54350 Expense FUELS
54351 Expense LIQUIFIED PETROLEUM GAS VEHICL
54352 Expense LUBRICANTS
54353 Expense REFRIGERANT GASES
54354 Expense EQUIP-STATE CONTROLLED ASSETS
54355 Expense COMPUTER EQUIP-STATE CONTROL A
Updated 3-7-17
430504530.xls
54357 Expense REPAIR PARTS - LABS & FACILITI
54358 Expense COMPUTER EQUIPMENT - EXPENSED
54359 Expense COMPUTER PARTS AND FURNISHINGS
54360 Expense TELECOMMUNICATIONS FURN
Updated 3-7-17
430504530.xls
54361 Expense TOOLS, FURNISHINGS & EQUIPMENT
54362 Expense FURNITURE-NON-CAP
54363 Expense EQUIPMENT-NON-CAP
54364 Expense ART-EXPENSED
Updated 3-7-17
430504530.xls
54365 Expense ART ACQUISITION-NON-CAP
54366 Expense OTHER - MOVEABLE EQUIPMENT
54368 Expense ADDITIONAL COST-CONTROLED EQUP
Updated 3-7-17
430504530.xls
54369 Expense GIK-COMP EQUIP & MTE PD BY FDN
54470 Expense UNIFORMS & SAFETY CLOTHING
54471 Expense UNIFORMS - EMPLOYEE
54472 Expense FOOD-TEACHING
54473 Expense SUP/MAT-INTERNAL USE
54550 Expense LEGAL COUNSEL - PRIVATE
54551 Expense ATTORNEY GENERAL FEES
54552 Expense LEGAL FEE-DEBT COLLECTION
54553 Expense LEGAL FEE-GOVT LITIGATION
54554 Expense LEGAL FEE EMP LITIGATION
Updated 3-7-17
430504530.xls
54555 Expense WITNESS FEES - CIVIL CASES
54556 Expense WITNESS FEES - CRIMINAL
54557 Expense LEGAL INCIDENTALS-GOVT LITIGAT
54558 Expense LEGAL INCIDENTALS-EMP LITIGATI
54559 Expense LEGAL INCIDENTALS-OTHER LITIGA
54560 Expense LOBBYING
Updated 3-7-17
430504530.xls
54561 Expense FILING FEES DOCUMENTS
54562 Expense COURT COSTS
54563 Expense WORKER'S COMP CLAIMS
54564 Expense UNEMPLOYMENT COMP CLAIMS
54565 Expense WRKMN'S COMP INS CLAIMS - ST P
54566 Expense UNEMP COMP INS CLAIMS - ST PD
54568 Expense EXPEND ADJ W/I AGY, FD, AC, FY
Updated 3-7-17
430504530.xls
54569 Expense SWCAP REIMB TO GR INST HI ED
54570 Expense LEGAL SETTLEMENT-ATTORNEY

54571 Expense LEGAL SETTLEMENT-PLANIFF
54700 Expense INS-STUDENT HEALTH
54701 Expense INSURANCE-PROPERTY & LIABILITY
54702 Expense ORRI DISTRIBUTION
54703 Expense MELROSE OIL CO PRODUCTION COST
54704 Expense JUDGMENTS/PENALTIES/FINES
Updated 3-7-17
430504530.xls
54705 Expense LATE PAYMENT INTEREST
54706 Expense INTEREST EXPENSE-NON CAPITAL B
54707 Expense INTEREST EXPENSE-CAPITAL BORRO
54708 Expense FINANCING FEES
54709 Expense PRINCIPAL PAYMENT-CAPITAL BORR
54710 Expense CREDIT CARD EXPENSES
Updated 3-7-17
430504530.xls
54711 Expense BANK SERVICE CHARGES
54712 Expense CAMPUS CARD COMMISSIONS AND FE
54715 Expense TAX-SALES
54716 Expense LICENSES/PROFESSIONAL FEES
54717 Expense NOTARY & SURETY BONDS
54718 Expense TAX-FEDERAL EXCISE

54719 Expense TAX-PROPERTY
Updated 3-7-17
430504530.xls
54720 Expense TAX-UBIT
54737 Expense TRB INT EXPENSE-CAPITAL BORROW
54739 Expense TRB PRINCIPAL PMT-CAPITAL BORR
54740 Expense INSURANCE-PROP/LIAB EXP TRF
54741 Expense INSURANCE-CLAIMS EXPENSE
54747 Expense REV BNDS-INT EXP-CAPTL BORROWG
Updated 3-7-17
430504530.xls
54749 Expense REV BNDS-PRIN PYMT-CAPTL BORRO
54802 Expense UH-CLUB MEMBERSHIP DUES
54803 Expense MEMBERSHIP - ACADEMIC & BUSINE
54804 Expense Key Employee Insurance Premium
54805 Expense ADMINISTRTV CHARGES
Updated 3-7-17
430504530.xls
54806 Expense Moving Co Payment - Taxable
54807 Expense NON-OVERNIGHT TRANSPORTATION
54808 Expense COMPETITION FEES
54809 Expense LICENSE/FRANCHISE FEES
54810 Expense Human Subject Testing
54811 Expense TESTING PAYMENTS
54812 Expense EMPLOYEE STIPENDS
Updated 3-7-17
430504530.xls
54814 Expense OTHER TAXABLE WAGE BENEFITS
54815 Expense Housing Allowance
54816 Expense EMPLOYEE DISCOUNT >20%
54817 Expense PARTICIPANT-TRAVEL EXPENSES
54818 Expense PARTICIPANT-OTHER EXPENSES
54819 Expense UH-NON-EMPLOYEE STIPENDS
Updated 3-7-17
430504530.xls
54820 Expense UH-PARTICIPANT INSUR STIPEND
54821 Expense UH-NSF PARTICIPANT STIPEND
54822 Expense CDV-CLUB MEMBERSHIP DUES
54823 Expense UH EMPL PARTICIPANT STIPEND
Updated 3-7-17
430504530.xls
54824 Expense PARTICIPANT EXP TO THIRD PARTY
54825 Expense NON-UH EMP PARTICIPANT STIPEND
54826 Expense ADMINISTRATIVE CHARGE INTEREST
54827 Expense TRAINING FELLOWSHIP PAYMENTS
54830 Expense COMP/EQUIP RECYCLING EXPENSE
54849 Expense CDV-NON-EMPLOYEE STIPENDS
Updated 3-7-17
430504530.xls
54850 Expense CDV-PARTICIPANT INSUR STIPEND
54851 Expense CDV-NSF PARTICIPANT STIPEND
54860 Expense GIK-MSHIP-TCKTS CIVIC PDBYFDTN
54861 Expense GIK-MSHIP-TCKTS-ACAD PDBYFDTN
54862 Expense GIK-MISC EXPENSES PD BY FDTN
Updated 3-7-17
430504530.xls
54898 Expense OTHER OPERATING EXPENSE
54899 Expense OTHER NONOPERATING EXPENSE
54900 Expense TUITION-REIMB, NOT JOB RELATED
54901 Expense REGISTRATION FEES
Updated 3-7-17
430504530.xls
54902 Expense UH-NON-EMPLOYEE AWARDS
54903 Expense UHS CONFERENCES, DIS OF INFO
Updated 3-7-17
430504530.xls
54904 Expense UH-EMPLOYEE AWARDS
54905 Expense UH-BUSINESS MEALS
54906 Expense TUITION REIMB, JOB RELATED
54907 Expense EMPLOYEE NON-TAX AWARDS
Updated 3-7-17
430504530.xls
54908 Expense NON-EMPLOYEE NON-TAX AWARDS
54909 Expense NEW EMPLOYEE MEDICAL INSURANCE
54910 Expense UH-DOM REG FEE RSRCH CONF-MTNG
54911 Expense BUSINESS MEAL-PROSPECT EMPLOYE
Updated 3-7-17
430504530.xls
54912 Expense STUDENT AWARDS
54913 Expense STUDENT NON-TAX AWARDS
54914 Expense GIK-EMP CONT ED EXP PD BY FDTN
54915 Expense UH-FRN REG FEE RSRCH CONF-MTNG
Updated 3-7-17
430504530.xls
54916 Expense GIK-EMPLOYEE WARDS PD BY FDTN
54950 Expense CDV-NON-EMPLOYEE AWARDS
Updated 3-7-17
430504530.xls
54951 Expense CDV-EMPLOYEE AWARDS
54952 Expense CDV-BUSINESS MEALS
55000 Expense CDV-FARE FOR IN-HOUSE BUS MTGS
55100 Expense SUMMER OPERATIONS
Updated 3-7-17
430504530.xls
55101 Expense UNIV HOSTED SPECIAL EVENTS
55102 Expense COMMENCEMENTS/CONVOCATIONS
55103 Expense STUDENT AWARDS
55104 Expense HOTEL CONTRACT DIRECT EXPENSES
55105 Expense HOTEL CONTRACT FOOD EXPENSES
55106 Expense HOTEL CONTRACT LABOR EXPENSE
55107 Expense HOTEL CONTRACT MANAGEMENT EXPE
Updated 3-7-17
430504530.xls
55108 Expense UH-FARE FOR IN-HOUSE BUS MTGS
55109 Expense ATHLETIC TRAINING MEALS
55110 Expense DORMITORY EVENTS
55111 Expense FIELD TRIPS
55112 Expense STUDY ABROAD PROGRMS
55113 Expense SPECIAL PROGRAM
Updated 3-7-17
430504530.xls
55200 Expense GAMES EXPENSES-INCIDENTALS
55201 Expense GAMES EXPENSES-SVCS
55202 Expense GAME MOVIES
55203 Expense GIFTS IN KIND AGENCY EXPENSES
55204 Expense ATH-RECRUITING NON-TRAVEL
55205 Expense SCOUTING SERVICES
55300 Expense UH-SCHOLARSHIPS
55301 Expense UH-SCHLRSHP INDIRCT AWD
Updated 3-7-17
430504530.xls
55302 Expense UH-SCHL-QUALIFIED-TUIT/FEE/BKS
55303 Expense UH-SCHOL-RES HALLS-NON-EXEMPT
55304 Expense UH-SCHL RM/BRD OFF CAMP NON-UN
55305 Expense UH-SCHOL QUALIFIED TUI & FE
55306 Expense UH-THESIS GRANTS
55307 Expense UH-ATH SCHOL FTB(M)
Updated 3-7-17
430504530.xls
55308 Expense UH-ATH SCHOL BKT(M)
55309 Expense UH-ATH SCHOL BSB(M)
55310 Expense UH-ATH SCHOL GLF(M)
55311 Expense UH-ATH SCHOL TEN(M)
55312 Expense UH-ATH SCHOL TRK(M)
55313 Expense UH-ATH SCHOLARSHIP C-C
55314 Expense UH-ATH SCHOL BKT(W)
55315 Expense UH-ATH SCHOL SWM(W)
Updated 3-7-17
430504530.xls
55316 Expense UH-ATH SCHOL TEN(W)
55317 Expense UH-ATH SCHOL TRK(W)
55318 Expense UH-ATH SCHOL VOL(W)
55319 Expense UH-DIRECT LOANS DISB TO STDTS
55320 Expense UH-TUIT/MAND FEES - UG
55321 Expense UH-TUIT/MAND FEES - GR
55322 Expense UH-TUIT/MAND FEES - PHD
Updated 3-7-17
430504530.xls
55323 Expense UH-TUIT/MAND FEES - MFA
55350 Expense REQUIRED RA MEALS & LODGING
55370 Expense GIK-STDT AWARD PD BY FDTN

55389 Expense STUDENT AID EXPENSES
55400 Expense CDV-SCHOLARSHIPS
55401 Expense CDV-SCHLRSHP INDIRCT AWD
55402 Expense CDV-SCHL-QUALIFIED-TUIT/FEE/BK
Updated 3-7-17
430504530.xls
55403 Expense CDV-SCHOL-RES HALLS-NON-EXEMPT
55404 Expense CDV-SCHL RM/BRD OFF CMP NON-UN
55405 Expense CDV-SCHOL QUALIFIED TUI & FE
55406 Expense CDV-THESIS GRANTS
55500 Revenue TA & RA WVR 54.212
55501 Revenue FAC & DEP WVR 54.211
Updated 3-7-17
430504530.xls
55502 Revenue COMPETITIVE SCH WVR 54.213
55504 Revenue HIGHEST RANK HS EXMP 54.301
55508 Revenue MILITARY IN TX WVR 54.241
55510 Revenue GOOD NEIGHBOR WVR 54.331
55511 Revenue ACAD COMMON MKT WVR 54.233
55512 Revenue HAZELWOOD LEGACY EXMP 54.203
55513 Revenue HAZELWOOD SPS CR EXMP 54.341(a
55514 Revenue HAZELWOOD SPS NC EXMP 54.203
55515 Revenue HAZELWOOD CR EXMP 54.341A
Updated 3-7-17
430504530.xls
55516 Revenue HAZELWOOD NC EXMP 54.203A
55517 Revenue HAZELWOOD DEP CR EXMP 54.341B
55518 Revenue HAZELWOOD DEP NC EXMP 54.203B
55519 Revenue BLIND EXEMPTION 54.364(A-2)
55520 Revenue DEAF EXEMPTION 54.364(A-3)
55525 Revenue FIREMAN FIRE SCI EXMP 54.208
55526 Revenue ACTIVE POLICE OFCR EXMP 54.208
55532 Revenue CHLD DSBL F/P OFCR EXMP 54.351
55544 Revenue CHILD POW/MIA EXMP 54.343
Updated 3-7-17
430504530.xls
55545 Revenue POW EXEMPTION 54.219
55548 Revenue CONCURRENT ENRLMNT EXMP 54.011
55554 Revenue FPS EXEMPTION 54.366
55556 Revenue BOR MAND/DISC FEE EXMP 54.5035
55565 Revenue OTH WAIVERS-OTHER
55574 Revenue ECONOMIC DEV WVR 54.222
55576 Revenue DIST LEARNING FEE EXMP 54.218
55595 Revenue TTF EXEMPTION 54.624
Updated 3-7-17
430504530.xls
55596 Revenue TTF NON RES TUIT WVR 54.621C
55619 Revenue BORDER NATION WAIVER 54.231C
55620 Revenue BORDER STATE WAIVER 54.060A
55621 Revenue BRDR NTN PUB HLTH WVR 54.060B
55622 Revenue BORDER CTY/PRSH WAIVER 54.060G
55623 Revenue BORDER/EXCHNG CTRY WVR 54.231D
Updated 3-7-17
430504530.xls
55628 Revenue 55+ TUIT EXEMPTION 54.263
55629 Revenue 65+ COURSE AUDIT EXMP 54.210B
55630 Revenue 65+ TUIT EXEMPTION 54.365C
55631 Revenue ACTIVEDTY DPNDT EXMP 54.203B-2
55632 Revenue BOR DESIG TUIT EXMP 54.0153D
55633 Revenue DISABLE PEACEOFCR EXPM 54.352
55634 Revenue CHILDREN NURSE FAC EXMP 54.221
55635 Revenue INTER-INST ACADPRG EXMP 54.368
Updated 3-7-17
430504530.xls
55636 Revenue NURSING GRAD PGM WAIVER 54.069
55639 Revenue BOR 15+SCH EXMP 54.010
55640 Revenue BOR SS FEE HRDSHP EXMP 54.503E
55641 Revenue LOCAL WAIVERS
55642 Revenue LOCAL EXEMPTIONS
55651 Revenue HS DUAL ENROLLMENT EXMP 54.216
Updated 3-7-17
430504530.xls
55653 Revenue PRECEPTOR/CHILDREN EXMP 54.356
55655 Revenue FORMER FPS EXEMPTION 54.367
55656 Revenue MILITRY FNRL PARTIC EXM 54.344
55657 Revenue CHLD DSBL F/P OFCR EXMP 54.354
55658 Revenue OFF-PEAK HOURS EXMP 54.061
55659 Revenue EDUCATIONAL AIDE EXEMTN 54.363
Updated 3-7-17
430504530.xls
56000 Expense UH-TX PUBLIC TRANS - AGENCY
56101 Expense UH-TX PUB TRANSPORTATION-EMP
56102 Expense UH-TX MILEAGE
56103 Expense UH-TX ACTUAL MEAL & LODGING
Updated 3-7-17
430504530.xls
56104 Expense UH-TX-INCIDENTALS
56105 Expense UH-TX MEALS & LODGING
56107 Expense UH-TX - REGENT MEALS & LODGING
56108 Expense UH-LODGING APARTMNT/HOUSE RENT
56109 Expense UH-OUT-OF-STA MILEAGE
Updated 3-7-17
430504530.xls
56110 Expense UH-OUT-OF-STA NON-OVERNITE MEA
56111 Expense UH-OUT OF STA ACTUAL MEAL & LO
56112 Expense UH-OUT OF STA INCIDENTALS
56113 Expense UH-OUT OF STATE MEAL & LODG
56114 Expense UH-OUT OF STA-PUB TRANSPORT
Updated 3-7-17
430504530.xls
56115 Expense UH-OUT OF STA-PUB TRANS-EMPL
56116 Expense UH-OUT OF STA-REGENT MEALS & L
56117 Expense UH-REGENTS TRAVEL
56118 Expense UH-FOREIGN TRAVEL
Updated 3-7-17
430504530.xls
56119 Expense UH-Travel Exp For Interviewee
56121 Expense Moving-Taxable Direct Exps
56122 Expense Moving-House Hunting - Taxable
56124 Expense UH-DOMESTIC STUDENT TRAVEL
56125 Expense UH-TEAM TRAVEL
56126 Expense UH-STUDENT RECRUITING TRAVEL
56127 Expense UH-DELINQUENT TRAVEL ADVANCE
Updated 3-7-17
430504530.xls
56128 Expense UH-FUND RAISING/PROMO TRAVEL
56129 Expense UH-PROSPECTIVE STUDENT TRAVEL
56137 Expense UH-UNIVERSITY GUEST TRAVEL
56138 Expense UH-SPOUSAL TRAVEL NON-BUSINESS
Updated 3-7-17
430504530.xls
56139 Expense UH-FOREIGN STUDENT TRAVEL
56200 Expense GIK-IN STATE TRAVEL PD BY FDTN
56201 Expense GIK-OUTSTATE TRAVEL PD BY FDTN
56400 Expense CDV-TX PUBLIC TRANS - AGENCY
56401 Expense CDV-TX PUB TRANSPORTATION-EMP
Updated 3-7-17
430504530.xls
56402 Expense CDV-TX MILEAGE
56403 Expense CDV-TX ACTUAL MEAL & LODGING
56404 Expense CDV-TX-INCIDENTALS
56405 Expense CDV-TX PER DIEM-MEAL & LODGING
Updated 3-7-17
430504530.xls
56406 Expense CDV-TX NON-OVERNIGHT MEALS
56407 Expense CDV-TX - REGENT MEALS &LODGING
56408 Expense CDV-LODGING APT/HOUSE RENT
56409 Expense CDV-OUT-OF-STA MILEAGE
56410 Expense CDV-OUT-OF-STA NON-OVRNITE MEA
Updated 3-7-17
430504530.xls
56411 Expense CDV-OUT OF STA ACTUAL MEAL &LO
56412 Expense CDV-OUT OF STA INCIDENTALS
56413 Expense CDV-OUT OF STA-PER DIEM MEAL &
56414 Expense CDV-OUT OF STA-PUB TRANSPORT
56415 Expense CDV-OUT OF STA-PUB TRANS-EMPL
Updated 3-7-17
430504530.xls
56416 Expense CDV-OUT OF STA-REGNT MEALS & L
56417 Expense CDV-REGENTS TRAVEL
56418 Expense CDV-FOREIGN TRAVEL
56419 Expense CDV-Travel Exp For Interviewee
Updated 3-7-17
430504530.xls
56420 Expense CDV-STUDENT TRAVEL
56421 Expense CDV-TEAM TRAVEL
56422 Expense CDV-STUDENT RECRUITING TRAVEL
56423 Expense CDV-DELINQUENT TRAVEL ADVANCE
56424 Expense CDV-FUND RAISING/PROMO TRAVEL
Updated 3-7-17
430504530.xls
56425 Expense CDV-UNIVERSITY GUEST TRAVEL
56426 Expense CDV-SPOUSAL TRAVEL NON-BUS
56427 Expense CDV-PROSPECTIVE STUDENT TRAVEL
56500 Expense GRANT/CONTRACT CLOSE OUT

56501 Expense ATHLETICS TRANSFER
Updated 3-7-17
430504530.xls
56502 Expense PROJECT EXPENSE TRANSFER
56503 Expense IND CST-OFF CAMPUS - 1
56504 Expense IND CST-ON CAMPUS - 1
56505 Expense SPONSOR IMPOSED PENALTIES
56506 Expense INDIRECT COST
56521 Expense COMMUNITY SERVICE PROGRAM PYMT
Updated 3-7-17
430504530.xls
56700 Expense TUITION REBATE
57010 Revenue ADJ WAIVERS - TUITION ONLY
57011 Revenue ADJ WAIVERS - FEES ONLY
58101 Expense CONTINGENCY
58102 Expense ACQUISITION - LAND
58103 Expense BUILDINGS - PURCHASE
Updated 3-7-17
430504530.xls
58200 Expense GENERAL BUILDING COST
58201 Expense OTHER BUILDING COST
58202 Expense TELECOMMUNICATIONS-CAP
58203 Expense SECURITY-CAP
Updated 3-7-17
430504530.xls
58204 Expense OTHER-FIXED EQUIPMENT
58205 Expense SITE PREPARATION
58206 Expense DEMOLITION-CAP
58207 Expense ENVIRNMNTL REMEDIATION-CAP
58208 Expense OTHER-SITE ACQUISITION/DEMO
58209 Expense SURVEYS AND TESTING
Updated 3-7-17
430504530.xls
58210 Expense ARCH AND ENGR FEES
58211 Expense CONSULT SERV-CONSTR
58212 Expense ART-INVENTORED CAPITAL CONSTRU
58213 Expense OVERHEAD CHARGES-FPC-CAP
58214 Expense PROJECT MANAGER-CAP
Updated 3-7-17
430504530.xls
58215 Expense TEST / INSPECTION
58216 Expense GEOTECHNICAL-CAP
58217 Expense SURVEYOR-CAP
58218 Expense ENVIRONMENTAL-CAP
58219 Expense SYSTEM TESTING-CAP
Updated 3-7-17
430504530.xls
58220 Expense MOVING-ART-CAP
58221 Expense PRINTING-ART-CAP
58222 Expense OTHER - ADMIN COSTS-CAP
Updated 3-7-17
430504530.xls
58223 Expense ESTIMATING
58224 Expense ARCHITECTURE/REIMBURSABLE-CAP
58225 Expense ENGINEER/REIMBURSABLE-CAP
Updated 3-7-17
430504530.xls
58226 Expense INTERIOR/REIMBURSABLE-CAP
58227 Expense AV/TELECOMMUNICATION-CAP
58228 Expense OTHER-FEES
Updated 3-7-17
430504530.xls
58229 Expense FURNITURE-CAP
58230 Expense EQUIPMENT-CAP
58231 Expense ART ACQUISTN-CAP-CIP-NON DEPR
58232 Expense OTHER-MOVEABLE EQUIPMENT
58233 Expense SWAAC OVERHEAD CHG-FPC
Updated 3-7-17
430504530.xls
58234 Expense LANDSCAPING IN PROGRESS
58235 Expense PARKING LOT IN PROGRESS
58236 Expense REC FACILITIES IN PROGRESS
Updated 3-7-17
430504530.xls
58237 Expense STREETS-ROADS IN PROGRESS
58238 Expense SIDEWALKS IN PROGRESS
58239 Expense UTILITIES IN PROGRESS
Updated 3-7-17
430504530.xls
58240 Expense SINGAGE IN PROGRESS
58241 Expense ART ACQUISITION-CAP-CIP-DEPR
58245 Expense ART INSTALL-MOVE-CAP-CIP-NONDE
58255 Expense ART INSTALL-MOVE-CAP-CIP-DEPR
58300 Expense LANDSCAPE-CAP
Updated 3-7-17
430504530.xls
58301 Expense PARKING LOTS-CAP
58302 Expense STREETS AND ROADS
58303 Expense WALKS
58304 Expense SIDEWALK-NEW CONSTRUC
58305 Expense RECREATION FACILITIES
Updated 3-7-17
430504530.xls
58306 Expense OTHER-SITE DEVELOPMENT
58307 Expense OVERHEAD CHG-IMPRVMNT-FPC
58400 Expense UTILITIES-CAP
58401 Expense ELECTRICAL DISTR SYSTEMS
Updated 3-7-17
430504530.xls
58402 Expense DATA COMMUNICATION CABLES
58403 Expense LIGHTING SYSTEMS
58404 Expense HEATING/COOLING SYSTEMS
58405 Expense WATER SYSTEMS
58406 Expense DRAINAGE SYSTEMS
58407 Expense SEWER SYSTEMS
58408 Expense OTHER-UTILITY SYS
58409 Expense ENERGY MGMT SYSTEMS
58410 Expense REMODELG-OWNED STRUCT.-CAP
58411 Expense REMODELING-LEASED STRUCTURES
58600 Expense NON-PASSENGER MOTOR VEHICLES
Updated 3-7-17
430504530.xls
58601 Expense FURNISHINGS/EQUIPMENT
58602 Expense COMPUTER EQUIPMENT
58603 Expense TELECOMMUNICATIONS EQUIPMENT
58604 Expense APPLICATION SOFTWARE
58605 Expense FABRICATED EQUIP
58606 Expense ART-CAP-NON DEPR
Updated 3-7-17
430504530.xls
58607 Expense BOATS / MARINE EQUIPMENT
58608 Expense FURNITURE-CAPITALIZED CONSTRUC
58609 Expense EQUIPMENT CAPITALIZED CONSTRUC
58610 Expense OPERATING SYSTEMS
58611 Expense DATABASE SOFTWARE
Updated 3-7-17
430504530.xls
58612 Expense CAPT EQUIP-NON CAPT PROJECT
58613 Expense SIGNAGE - EXTERIOR
Updated 3-7-17
430504530.xls
58614 Expense EQUIPMENT-NON CAP PROJ_
58615 Expense AIRCRAFT ACQUISITION
58616 Expense PASSENGER CARS
Updated 3-7-17
430504530.xls
58620 Expense ADDITIONAL COST-CAPITAL EQUIP
58650 Expense CAPITAL CLASS 3B AND 4 LASERS
58651 Expense X-RAY MACHINES CAPITAL
58652 Expense CAPITAL HAZARDOUS LAB HWRE-MAT
58653 Expense LASERS - OTHER, CAPITAL
Updated 3-7-17
430504530.xls
58750 Expense CAPITALIZED COSTS-LATE PAY INT
58806 Expense EQUIPMENT-STATE CONTROLLED AUD
58807 Expense EQUIPMENT-STATE CONTROLLED-COM
58808 Expense EQUIPMENT-STATE CONTROLLED TEL
Updated 3-7-17
430504530.xls
58820 Expense DEPRECIATION EXPENSE
58821 Expense AMORTIZATION EXPENSE
58825 Expense CAPITAL OUTLAY ACQUISITIONS
58900 Expense BOOKS
58901 Expense JOURNALS, SERIALS & OTHER PERI
58902 Expense BINDING & PREP COSTS
58903 Expense FILM & MICROFORM LIBRARIES
Updated 3-7-17
430504530.xls
58904 Expense ELECTRONIC LIBRARIES
58905 Expense RETAINAGE-NEW ACCT 54236
58906 Expense RETAINAGE - CAP CONSTRUCTI
58907 Expense RETAINAGE - CAP CONSTRUCTION
58908 Expense APPROP CLEARING
58909 Expense NON-MAND TRFR TO/FR R&R RESERV
58910 Expense ACQ COST-INTAN CAP ASST NONDEP
58911 Expense MISC COST-INTAN CAP ASST NONDP
Updated 3-7-17
430504530.xls
58950 Expense ACQ COST-INTAN CAP ASSET DEPR
58951 Expense MISC COST-INTAN CAP ASSET DEPR
58952 Expense ART ACQUISITION-CAP-DEPR
58955 Expense ART INSTALL-MOVING-CAP-DEPR
59500 Expense USAS PASS-THRU EXP RECLASS
Updated 3-7-17
430504530.xls
59501 Expense FED PASS THRU TO NON ST ENTITY
59502 Expense ST PASS THRU TO NON ST ENTITY
Updated 3-7-17
430504530.xls
59503 Expense USAS ADJ-PASS FROM REV
59504 Expense USAS PASS-THRU EXP RPT ADJUST
59505 Expense USAS ADJ-PASS THRU EXP SUB-A1
59506 Expense USAS ADJ-PASS THRU EXP SUB-A2
59507 Expense USAS ADJ-PASS THRU EXP SUB-B1
59508 Expense USAS ADJ-PASS THRU EXP SUB-B2
59509 Expense USAS ADJ-PASS THRU EXP SUB-C1
59510 Expense USAS ADJ-PASS THRU EXP SUB-C2
59511 Expense USAS ADJ-PASS THRU EXP SUB-D1
59512 Expense USAS ADJ-PASS THRU EXP SUB-D2
59513 Expense USAS ADJ-PASS THRU EXP SUB-E1
Updated 3-7-17
430504530.xls
59514 Expense USAS ADJ-PASS THRU EXP SUB-E2
59515 Expense USAS ADJ-PASS THRU EXP SUB-F1
59516 Expense USAS ADJ-PASS THRU EXP SUB-F2
59517 Expense USAS ADJ-PASS THRU EXP SUB-G1
59518 Expense USAS ADJ-PASS THRU EXP SUB-G2
59519 Expense USAS ADJ-PASS THRU EXP SUB-H1
59520 Expense USAS ADJ-PASS THRU EXP SUB-H2
59521 Expense USAS ADJ-PASS THRU EXP SUB-I1
59522 Expense USAS ADJ-PASS THRU EXP SUB-I2
59900 Expense AFR-OFFSET ACCOUNT
59901 Expense AFR-ENCUMBRANCES
59902 Expense AFR-STATE APPROP TO BE LAPSED
59903 Expense AFR-STUDENT SERVICE FEES
59904 Expense AFR-OTHER RESTR FEES-BDGT OFFC
Updated 3-7-17
430504530.xls
59905 Expense AFR-FUTURE OPERATING BUDGETS
59906 Expense AFR-TPEG (RES & NR)
59907 Expense AFR-UNALLOC UNRESRVD FUND BAL
59908 Expense COMPTRLR-AUDIT ADJST-FUND BAL
59909 Expense COMPTRLR-AUDIT ADJST-ADDT/DEDU
59910 Expense AFR-INTERNTL EDUC FEES 54.5132
59911 Expense AFR-UNIVERSITY CTR FEE 54.527

59912 Expense AFR-UTILITIES RESERVE
B4000 Revenue SUMMARY REVENUE BUDGET
B4001 Revenue TUITION
B4002 Revenue DESIGNATED TUITION
B4003 Revenue STUDENT SERVICE FEES
B4004 Revenue OTHER FEES
B4005 Revenue REMISSIONS AND EXEMPTIONS
B4006 Revenue GENERAL REVENUE APPROPRIATION

B4007 Revenue OTHER GENERAL REVENUE
B4008 Revenue STAFF BENEFITS
B4009 Revenue HIGHER EDUCATION ASSISTANCE
B4010 Revenue FEDERAL GRANTS AND CONTRACTS
B4011 Revenue INDIRECT COST RECOVERED - FED
B4012 Revenue FED PASS THRU FROM STATE AGENC
B4013 Revenue IDC RECOVERED - FED PASS THRU
B4014 Revenue STATE GRANTS AND CONTRACTS
Updated 3-7-17
430504530.xls
B4015 Revenue INDIRECT COST RECOVERED - STAT
B4016 Revenue STATE PASS THRU FROM STATE AGN
B4017 Revenue IDC RECOVERED - STATE PASS THR
B4018 Revenue LOCAL GRANTS AND CONTRACTS

B4019 Revenue IDC RECOVERED - LOCAL
B4020 Revenue PRIVATE GIFTS
B4021 Revenue PRIVATE GRANTS AND CONTRACTS
B4022 Revenue IDC RECOVERED - PRIVATE GRANT
B4023 Revenue IDC RECOVERED-PRIVATE CONTRACT

B4024 Revenue INC/DEC IN FAIR VALUE OF INV
B4025 Revenue OTHER INVESTMENT INCOME
B4026 Revenue ENDOWMENT INCOME DISTRIBUTION

B4027 Revenue SALES AND SERVICES - E&G
B4028 Revenue SALES AND SERVICES - AUXILIARY

B4029 Revenue OTHER SOURCES
B4030 Revenue AMONG FUNDS-MANDATORY
B4031 Revenue AMONG FUNDS-NON-MANDATORY
B4032 Revenue AMONG COMPONENTS-MANDATORY

AMONG COMPONENTS-NON-
B4033 Revenue MANDATORY
B4034 Revenue ENCUMBRANCES
B4035 Revenue FUND BALANCE
B4036 Revenue RECOVERED COSTS
B4037 Revenue SHARED APPROPRIATIONS
B4038 Revenue GEN'L REV - SALARY INCREASE
B4039 Revenue LICENSE PLATE SCHOLARSHIP
B4040 Revenue TEXAS GRANT PROGRAM
B4041 Revenue TCWS (TX COLLEGE WORK STUDY)
B4042 Revenue TASP (DEVELOPMENTAL EDUCATION)
Updated 3-7-17
430504530.xls
B4043 Revenue TEXAS EXCELLENCE FUND

B4044 Revenue ENDOWMENT TRANSFER
B4045 Revenue FY11 BUDGET REDUCTION RESERVE

B5000 Expense TOTAL EXPENSES BUDGET
B5001 Expense L2 - DEFINED EXPENSES
B5002 Expense L2-SALARY AND WAGES
B5003 Expense L2-FRINGE BENEFITS
B5004 Expense L2-MAINTENANCE AND OPERATIONS

B5005 Expense L3 - COST OF GOODS SOLD
B5006 Expense L3-SALARY AND WAGES
B5007 Expense L3 - FRINGE BENEFITS
B5008 Expense L3 - CAPITAL OUTLAY

B5011 Expense L4 - SALARY AND WAGES
B5014 Expense L4 - TRAVEL

B5017 Expense L5 - SALARY AND WAGES
B5020 Expense L5 - TRAVEL
B5021 Expense L5 - INDIRECT COST
B5022 Expense L5 - TUITION AND FEES GRANT
B5023 Expense L5 - CONTRACTING OF SERVICES

B5024 Expense L5 - PASS THROUGH <25K
B5025 Expense L5 - MAINTENANCE & OPERATIONS

B5027 Expense L3 - BAD DEBT EXPENSE
B5034 Expense L3-S&W, TENURE TRACK FACULTY
B5035 Expense L3-S&W, NON TENURE TRACK FAC
Updated 3-7-17
430504530.xls
B5036 Expense L3-S&W, ADJUNCT FACULTY
B5037 Expense L3-S&W, GRADUATE ASSISTANTS

B5038 Expense L3-S&W, EXEMPT STAFF
B5039 Expense L3-S&W, NON EXEMPT STAFF
B5040 Expense L3-S&W, STUDENT EMPLOYEES
B5041 Expense L4-S&W TENURE TRACK FACULTY
B5042 Expense L5-S&W TENURE TRACK FACULTY
B5043 Expense L4-S&W NON TENURE TRACK FAC
B5044 Expense L5-S&W NON TENURE TRACK FAC

B5045 Expense L4-S&W ADJUNCT FACULTY
B5046 Expense L5-S&W ADJUNCT FACULTY
B5047 Expense L4-S&W GRADUATE ASSISTANTS
B5048 Expense L5-S&W GRADUATE ASSISTANTS

B5049 Expense L4-S&W EXEMPT STAFF
B5050 Expense L5-S&W EXEMPT STAFF
B5051 Expense L4-S&W NON EXEMPT STAFF
B5052 Expense L5-S&W NON EXEMPT STAFF
B5053 Expense L4-S&W STUDENT EMPLOYEES
B5054 Expense L5-S&W STUDENT EMPLOYEES
B5055 Expense L3-S&W, SUMMER INSTR SALARIES
B5056 Expense L4-S&W, SUMMER INSTR SALARIES
B5057 Expense L5-S&W,SUMMER INSTR SALARIES
B5058 Expense L3-S&W CONTRACT PROF ATHLETICS
B5060 Expense L3-RESERVE

B5061 Expense L5 - TAXABLE WAGE BENEFITS
B5062 Expense L2-RESEARCH RESERVE
Updated 3-7-17
430504530.xls
B5066 Expense L3-TRAVEL AND BUSINESS EXPENSE
B5067 Expense L3-SCHOLARSHIPS AND FELLOWSHIP
B5068 Expense L4-SCHOLARSHIP AND FELLOWSHIP
B5069 Expense L5-SCHOLARSHIPS & FELLOWSHIPS

B5070 Expense L4-TRAVEL AND BUSINESS EXP
B5071 Expense L5-TRAVEL EXPENSE
B5072 Expense L5-BUSINESS EXPENSE
B5073 Expense L3-PURCHASED UTILITIES
B5076 Expense L3-DEBT SERVICE
B5079 Expense L5-PARTICIPANT COSTS

B5080 Expense L5 - ANIMALS
B5081 Expense L5 - HUMAN SUBJECT
B5082 Expense L5 - FOREIGN TRAVEL
B5083 Expense L5 - PASS THROUGH >25K
B5084 Expense L5 - TRAVEL-DOMESTIC
B5085 Expense L5 - TRAVEL RECRUITING
B5086 Expense L5 - ALTER & RENOVATION < 5K
Updated 3-7-17
430504530.xls
B5087 Expense L5 - ALTER & RENOVATION > 5K
B5088 Expense L5 - RENTAL/LEASE - EQUIPMENT

B5089 Expense L5 - RENTAL/LEASE - FACILITIES
B5090 Expense L5 - TRAINING FELLOWSHIP PYMTS
Updated 3-7-17
430504530.xls
Used on Tagged
Long Descr Category Voucher Assets
AN ACCOUNT'S CASH BALANCE OR SHARE

OF CASH IN THE CASH POOL. NO ENTRIES
ARE MADE DIRECTLY TO THIS ACCOUNT
CONTROL.
CASH BALANCES WITHIN THE CLAIM ON

CASH POOL THAT HAVE BEEN MADE
AVAILABLE TO THE POOLED INVESTMENT
ACCOUNT FOR PURPOSES OF ACQUIRING
VARIOUS FINANCIAL INSTRUMENTS AND
SECURITIES.
Yes
CASH FUND USED FOR SMALL PURCHASES. Cash and Discounts
CASH USED FOR MAKING CHANGE IN

DEPARTMENTS AUTHORIZED TO MAKE Yes
SALES. Cash and Discounts
Investment instruments that have an

original maturity date less than ninety days
after the original date of issuance. Current
assets are expected to be liquidated within
one year.
Investment instruments that have an

original maturity date less than ninety days
after the original date of issuance. Non
current assets are not expected to be
liquidated within one year.
Used to record temporary differences

between bank and book balances for
acquisition of operating needs and petty
cash and change funds.
UH CREDIT CARD COMMISSION CLEARING
Updated 3-7-17
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To record electronic checks processed via

PeopleSoft Student System that flow to the
UH Operating Bank rather than the credit
card bank.
UH Dormitory Revenue Bonds Series 1967A

and 1967B
UH COLLEGE OF ARCHITECTURE SAINTES,

FRANCE PROGRAM ACCOUNT, BANQUE
NATIONAL DE PARIS
Updated 3-7-17
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CONSOLIDATED REVENUE REFUNDING

BOND 2002B DEBT SERVICE, WELLS FARGO

BOND 2002B ISSUANCE COST - WELLS
FARGO

BOND 2002B ESCROW, WELLS FARGO
UH CONSOLIDATED REVENUE BONDS,

SERIES 2004 ISSUANCE COSTS ACCOUNT,
WELLS FARGO

SERIES 2004 PROCEEDS ACCOUNT /
PROJECT FUND

SERIES 2004 DEBT SERVICE ACCOUNT,
WELLS FARGO

SERIES 2005 ISSUANCE COSTS ACCOUNT,
WELLS FARGO

SERIES 2005 PROCEEDS/PROJECT
ACCOUNT, TEX POOL

SERIES 2005 DEBT SERVICE ACCOUNT,
WELLS FARGO
UHS CONSOLIDATED REVENUE AND

REFUNDING BOND, SERIES 2010A,
PROCEEDS ACCOUNT, TEXPOOL

REFUNDING BOND, SERIES 2010A, DEBT
SERVICE ACCOUNT, WELLS FARGO

ISSUANCE COST ACCOUNT, WELLS FARGO
Updated 3-7-17
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REFUNDING BOND, SERIES 2011B,

BANK

REFUNDING BOND, SERIES 2011B, DEBT
SERVICE ACCOUNT, WELLS FARGO BANK
To record deposits to the UH drawing bank

account for credit card sales processed by
paymentech for Athletics ticket sales in
person and via the Athletics ticket sales
site.
Restricted for use by Athletics, for Athletics
processed ticket sales only.
Proceeds from sale of KUHA, assets

originally purchased with 2011A bond
issuance proceeds. Sale proceeds invested
in separate account at TexPool.
Escrow account for proceeds of sale of

KUHA assets for partial defeasement of
2011A bond issuance.
To record deposits made into the Box Office

Ticket Sales bank account, which is not a
swept bank.
UHS CONSOLIDATED REVENUE BOND

SERIES 2017B, PROCEEDS INVESTMENT
ACCOUNT

SERIES 2017B, COST OF ISSUANCE
ACCOUNT

SERIES 2017B, DEBT SERVICE ACCOUNT
Updated 3-7-17
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UH BANK FOR STUDENT ACCOUNTING

TRANSACTIONS.
RESTRICTED FOR USE BY STUDENT
ACCOUNTING AND STUDENT BUSINESS
SERVICES
UH BANK FOR DIVISION OF RESEARCH

TRANSACTIONS RESTRICTED FOR USE BY
DIVISION OF RESEARCH

BOND 2003 DEBT SERVICE - WELL FARGO

BOND 2003 ISSUANCE COST - WELLS
FARGO

BOND 2003 ESCROW - WELLS FARGO
Updated 3-7-17
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UHS Consolidated Revenue Bonds Series

2002A Proceeds Account.
UHS Consolidated Revenue Bonds Series
2002A Debt Service Account.
UHS CONSOLIDATED REVENUE BONDS,

SERIES 2006 PROCEEDS ACCOUNT, BANK
OF NEW YORK

REFUNDING BONDS, SERIES 2006 DEBT
SERVICE ACCOUNT; WELLS FARGO

REFUNDING BONDS, SERIES 2006
ISSUANCE COSTS ACCOUNT, WELLS FARGO

REFUNDING BONDS, SERIES 2006 ESCROW
ACCOUNT, WELLS FARGO
UHS AIM MONEY MARKET POOL BANK

ACCOUNT. BANK OF NEW YORK (BNYM)
UHS MASTER CONCENTRATION BANK
ACCOUNT. BANK OF AMERICA
Updated 3-7-17
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UHS CONSOLIDATED REVENUE

COMMERCIAL PAPER, PROCEEDS ACCOUNT,
TEXPOOL
UHS CONSOLIDATED REVENUE

COMMERCIAL PAPER, DEBT SERVICE
ACCOUNT, DEUTSCHE BANK

REFUNDING BOND, SERIES 2008,
PROCEEDS ACCOUNT; TEXPOOL

REFUNDING BOND, SERIES 2008, DEBT

REFUNDING BOND, SERIES 2008, ISSUANCE
COST ACCOUNT, WELLS FARGO

REFUNDING BOND, SERIES 2009,

REFUNDING BOND, SERIES 2009, DEBT
SERVICE ACCOUNT




Updated 3-7-17
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REFUNDING BOND, SERIES 2010B, DEBT


REFUNDING BOND, SERIES 2010C,

REFUNDING BOND, SERIES 2010C, DEBT

REFUNDING BOND, SERIES 2010C,
BANK

SERIES 2013B, PROCEEDS ACCOUNT,
TEXPOOL

SERIES 2013B, DEBT SERVICE ACCOUNT,
WELLS FARGO

SERIES 2013B, COST OF ISSUANCE

REFUNDING BOND SERIES 2013A,

REFUNDING BOND SERIES 2013A, DEBT

REFUNDING BOND SERIES 2013A, COST OF
ISSUANCE ACCOUNT, WELLS FARGO

REFUNDING BOND SERIES 2013A, ESCROW
Updated 3-7-17
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BANK


REFUNDING BOND, SERIES 2011A, ESCROW
ACCOUNT, WELLS FARGO BANK
UHS CONSOLIDATED REFUNDING BOND,

SERIES 2014, DEBT SERVICE ACCOUNT,
WELLS FARGO

SERIES 2014, ISSUANCE COST ACCOUNT,
WELLS FARGO

SERIES 2014, ESCROW ACCOUNT, WELLS
FARGO
UHS CONSOLIDATED REFUNDING AND

REVENUE BONDS, SERIES 2016A,

REVENUE BONDS, SERIES 2016A, DEBT

REVENUE BONDS, SERIES 2016A, COST OF
ISSUANCE ACCOUNT, TEXPOOL

REVENUE BONDS, SERIES 2016A, ESCROW
Updated 3-7-17
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REVENUE BONDS, SERIES 2016B,

REVENUE BONDS, SERIES 2016B, DEBT

REVENUE BONDS, SERIES 2016B, COST OF
ISSUANCE ACCOUNT, TEXPOOL

REFUNDING BOND SERIES 2017A,
PROCEEDS INVESTMENT ACCOUNT

REFUNDING BOND SERIES 2017A, COST OF
ISSUANCE ACCOUNT

REFUNDING BOND SERIES 2017A, DEBT
SERVICE ACCOUNT

REFUNDING BOND SERIES 2017A, ESCROW
ACCOUNT

REFUNDING BOND SERIES 2017C,

REFUNDING BOND SERIES 2017C, COST OF
ISSUANCE ACCOUNT

REFUNDING BOND SERIES 2017C, DEBT
SERVICE ACCOUNT

REFUNDING BOND SERIES 2017C, ESCROW
ACCOUNT
Updated 3-7-17
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FINANCIAL INSTRUMENTS WITH A MATURITY

DATE LESS THAN ONE YEAR.
INVESTMENTS IN U.S. TREASURY

OBLIGATIONS WITH A MATURITY OF LESS
THAN ONE YEAR. TREASURY NOTES ARE
PRICED AT EITHER A DISCOUNT OR
PREMIUM, WHICH IS AMORTIZED IN
ACCOUNT CONTROL 1271, AND MATURE AT
PAR. SEMI-ANNUAL INTEREST IS PAID.
INVESTMENTS IN US TREASURY
THAN ONE YEAR. TREASURY BONDS ARE
PREMIUM WHICH IS AMORTIZED IN
PAR. SEMI ANNUAL INTEREST IS PAID.
INVESTMENTS IN U.S. FEDERAL AGENCY

NOTES OR BONDS OTHER THAN THE U S
TREASURY WITH A MATURITY OF LESS THAN
ONE YEAR. AGENCY OBLIGATIONS ARE
PAR. SEMI ANNUAL INTEREST IS PAID.
INVESTMENTS IN INTEREST BEARING DEBT

OBLIGATIONS ISSUED BY CITIES OR OTHER
STATE OR LOCAL GOVERNMENTAL ENTITIES
WITH A MATURITY OF LESS THAN ONE YEAR.
MUNICIPAL BONDS MAY BE PURCHASED
AT A DISCOUNT OR PREMIUM WHICH IS
RECORDED IN ACCOUNT CONTROL 1274.
SEMI ANNUAL INTEREST IS PAID.
Updated 3-7-17
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A SHORT TERM INVESTMENT POOL

ADMINISTERED BY THE TEXAS STATE
TREASURY DEPARTMENT FOR THE BENEFIT
OF TEXAS GOVERNMENTAL ENTITIES.
FUNDS EARN INTEREST AND ARE HIGHLY
LIQUID. THESE INVESTMENTS HAVE NO
MATURITY DATES AND CAN BE WITHDRAWN
ON DEMAND.
A SHORT TERM INVESTMENT WHERE THE

SELLER AGREES TO BUY BACK THE
INVESTMENT AT A PRE-DETERMINED PRICE
PLUS INTEREST ON A SPECIFIED DATE.
COLLATERAL OF EQUAL VALUE IS PLEDGED
BY THE SELLER AS SECURITY FOR THE
TRANSACTION.
A SHORT TERM INVESTMENT WHERE FUNDS

EARN INTEREST BUT ARE HIGHLY LIQUID.
THESE INVESTMENTS HAVE NO MATURITY
DATES AND CAN BE WITHDRAWN ON
DEMAND.
Financial instruments with an original

maturity date less than one year after the
original date of issuance. Non current
assets are not expected to be liquidated
within one year.
Investment holdings of the University in the

form of commercial paper obligations issued
by external entities or corporations. They
are short-term promissory notes either
unsecured or backed by assets such as
loans or mortgages issued by a corporation.
Maturity is typically less than 270 days.
They are usually sold at a discount. The
asset is reported as a current asset and is
expected to be liquidated within one year.
Updated 3-7-17
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THAN ONE YEAR. TREASURY BILLS ARE AT
A DISCOUNT AND MATURE AT PAR WITH NO
COUPON INTEREST PAYMENTS. NO
AMORTIZATION IS BOOKED.

OBLIGATIONS WITH A MATURITY GREATER
THAN ONE YEAR BUT LESS THAN FIVE
YEARS. TREASURY NOTES ARE PRICED AT
EITHER A DISCOUNT OR PREMIUM WHICH IS
AMORTIZED IN ACCOUNT CONTROL 1251,
AND MATURE AT PAR. SEMI-ANNUAL
INTEREST IS PAID.
GREATER THAN FIVE YEARS. TREASURY

BONDS ARE PRICED AT A DISCOUNT OR
ACCOUNT CONTROL 1250 AND MATURE AT
PAR. SEMI-ANNUAL INTEREST IS PAID.
INVESTMENTS IN U.S. FEDERAL AGENCY

NOTES OR BONDS OTHER THAN THE U.S.
TREASURY. AGENCY OBLIGATIONS ARE
ACCOUNT CONTROL 1252, AND MATURES
AT PAR. SEMI-ANNUAL INTEREST IS PAID.
INVESTMENTS RECORDED AT COST FOR

EQUITY ISSUED BY CORPORATIONS THAT
HAVE A PREFERENCE OVER COMMON
STOCKS FOR PAYMENT OF DIVIDENDS AND
RESIDUAL VALUE. RESTRICTED TO
ENDOWMENT FUND.
Updated 3-7-17
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INVESTMENTS RECORDED AT COST FOR

EQUITY SHARES ISSUED BY A U.S.
CORPORATION. DIVIDENDS IF DECLARED
ARE NORMALLY PAID QUARTERLY.
RESTRICTED TO ENDOWMENT FUND.
Investments in international equities,

including common stocks, mutual funds,
and partnerships that invest in international
equities.
BALANCE OF THE DISCOUNT OR PREMIUM

ON THE PURCHASE OF TEMPORARY
INVESTMENTS IN U S TREASURY BONDS,
AMORTIZED OVER THE LIFE OF THE BOND.
PAR VALUES BOOKED IN ACCOUNT
CONTROL 1203.

INVESTMENTS IN U S TREASURY NOTES,
AMORTIZED OVER THE LIFE OF THE NOTE.
PAR VALUE BOOKED IN ACCOUNT CONTROL
1202.

INVESTMENTS IN FEDERAL AGENCY
OBLIGATIONS OTHER THAN THE U S
TREASURY, AMORTIZED OVER THE LIFE OF
THE SECURITY. PAR VALUE BOOKED IN
ACCOUNT CONTROL 1204.
Updated 3-7-17
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INVESTMENTS IN MUNICIPAL BONDS,
AMORTIZED OVER THE LIFE OF THE BOND.
PAR VALUE BOOKED IN ACCOUNT CONTROL
1205.
LAND AND REAL ESTATE HELD FOR

INVESTMENT PURPOSES.
RESTRICTED TO USE IN ENDOWMENT

FUNDS.
ADJUSTMENT TO INVESTMENT CARRYING

VALUE DUE TO A CHANGE IN THE FAIR
MARKET VALUE. USE AS AN OFFSET TO
ACCOUNT CONTROL1212. INVESTMENTS IN
US TREASURY OBLIGATIONS WITH A
MATURITY GREATER THAN ONE YEAR BUT
LESS THAN FIVE YEARS.

ACCOUNT CONTROL 1213. INVESTMENTS
IN US TREASURY BONDS WITH A MATURITY
GREATER THAN FIVE YEARS.

IN U.S. FEDERAL AGENCY NOTES OR BONDS
OTHER THAN THE U.S.TREASURY.
Updated 3-7-17
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ACCOUNT CONTROL1220. INVESTMENTS
IN PREFERRED STOCK ISSUED BY
CORPORATIONS.

IN COMMON STOCK ISSUED BY
U.S.DOMESTIC CORPORATIONS.

MARKET VALUE.USE AS AN OFFSET TO
COMMON STOCK ISSUED BY FOREIGN AND
INTERNATIONAL CORPORATIONS.

IN BONDS ISSUED BY CORPORATIONS.

BONDS ISSUED BY PUBLIC MUNICIPALITIES.
Updated 3-7-17
430504530.xls

IN MISCELLANEOUS FINANCIAL
INSTRUMENTS.

IN PARTNERSHIP AGREEMENTS.
INVESTMENTS IN CO-MINGLED FUNDS, THE

ASSETS OF WHICH ARE INVESTED IN
DOMESTIC EQUITY SECURITIES (FINANCIAL
INSTRUMENTS ISSUED BY UNITED STATES
CORPORATIONS OR INSTITUTIONS AND
DENOMINATED IN THE CURRENCY OF THE
USA). THE VALUE OF THE INVESTMENT IS
DETERMINED BY THE NUMBER OF UNITS
OWNED BY THE UNIVERSITY AND THE UNIT
VALUE OF THE FUND.

ACCOUNT 11234 (FRS ACCOUNT CONTROL
1225) - INVESTMENTS IN DOMESTIC EQUITY
MUTUAL FUNDS.
Updated 3-7-17
430504530.xls
Investments in co-mingled funds, the assets

of which are invested in domestic debt
securities (financial instruments issued by
United States corporations or institutions or
by the United States government or federal
sponsored agencies and denominated in the
currency of the USA). The value of the
investment is determined by the number of
units owned by the university and the unit
value of the fund.
Adjustment to investment carrying value

due to a change in the fair market value.
Use as an offset to account 11236 -
investments in Fixed Income Mutual Funds
(FRS account control 1226).
Investments in co-mingled pools of money,

the assets of which are invested in similar
types of investment instruments and are
managed by an investment company. These
funds offer investors a variety of goals,
depending on the fund's strategy and its
investment charter.
Adjustment to investment carrying value

due to a change in the fair market value.
Use as an offset to account 11238 -
investments in Mutual Funds (FRS account
control 1224).
To record the cost and fair market value of

investments in limited partnerships that
invest in marketable fixed income
securities.
To record convertible securities in

investment accounts (bonds that can be
converted by the holder to common stock
at an agreed upon price) that pay interest
but do not have a premium/discount.
Updated 3-7-17
430504530.xls
"Mutual Funds - Domestic Equity - Large

Capitalization
Investments in funds that provide long-term
capital appreciation in excess of inflation by
at least 5.5% in" U.S. domiciled companies.
Companies listed under this category are
$10 to $200 billion in their total dollar value
of all outstanding shares.
Inflation Hedging Fund

Investments in funds that are designed to
make an investment by taking both safe
and speculative opportunities to reduce the
risk of adverse price movements in an asset
against inflation and the loss of purchasing
power associated with it.
Marketable Alternative Investments -

Absolute Return
Investments in funds that are defined to
include non-traditional investment stategies
whereby the majority of the underlying
securities are traded on public exchanges or
are otherwise readily marketable. These
types of investments can be categorized as
absolute return hedge funds or as equity
hedge funds.
Updated 3-7-17
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Marketable Alternative Investments - Hedge

Equity
Investments in funds that include U.S. and
international long and short equity
strategies. These strategies attempt to
exploit profits from stock selection skills by
taking long positions in securities that are
expected to advance and short positions in
securities where returns are expected to lag
or decline.
Non-Marketable Alternative Investments

Non-marketable alternative assets consist
of investments in private equity
investments and venture capital
investments that are not registered for sale
on public exchanges. These investments
are held through limited partnerships or as
direct ownership interests.
Investments in partnerships that specialize

in real estate and natural resources,
including unfunded commitments.
Investments in the private equity, including

partnership investments in secondary
equity markets, venture capital, alternative
investment funds, commodities and
emerging markets, including unfunded
commitments.
AMOUNTS OWED TO THE UNIVERSITY FROM

THE SALE OF GOODS AND SERVICES.
UNPAID CHECKS RETURNED FROM A BANK
AFTER PRESENTATION.
Updated 3-7-17
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FUNDS DUE TO THE UNIVERSITY FOR

MISCELLANEOUS REASONS OTHER THAN
PROVIDING GOODS AND SERVICES.
CLEARING ACCOUNT CONTROL FOR THE

HOTEL'S INTERNAL USE IN RECORDING
SALES AND COLLECTIONS.
AMOUNTS OWED TO CONTINUING
EDUCATION FOR SERVICES.
TO RECORD BALANCE DUE TO UH

HILTON/HRM FROM FOOD SERVICE
CONTRACTOR AS ENTITLEMENT FOR
MONTHLY OPERATIONS.
FUNDS DUE TO PARKING FROM

FACULTY/STAFF FOR PARKING PERMIT OR
DECAL.
FUNDS DUE TO THE UNIVERSITY FOR

INCOME GENERATED FROM INVESTMENT IN
OIL AND GAS PROPERTIES.

THE STATE WHICH REPRESENT THE STATE
PAID BENEFIT FOR THE SOCIAL SECURITY
TAX PORTION OF FICA TAXES.
AMOUNTS OWNED TO THE UNIVERSITY

FROM THE STATE WHICH REPRESENT THE
EMPLOYER MATCHING AMOUNT FOR THE
SOCIAL SECURITY TAX PORTION OF FICA
TAXES.

THE STATE FOR REIMBURSEMENT OF
EXPENDITURES.
To record Accounts Receivable posted to

sponsored project cost centers through the
Revenue Recognition process. Limited to
use by central Accounting departments.
Updated 3-7-17
430504530.xls
To record Accounts Receivable for

sponsored projects using Letter of Credit to
request funds. Limited to use by central
Accounting departments.
PAYROLL RECEIVABLE FR STATE - USAS
To record payments received for billed

sponsored project accounts receivable,
including advance payments. Limited to use
by central Accounting departments.
To record AR credit balances for sponsored

projects that have been written off. To be
used to allow tracking of billed, paid, and
written off sponsored project accounts
receivables until the implementation of an
AR system that allows tracking of payments
by invoice.
UNALLOWED TRANSACTIONS CHARGED TO

A UNIVERSITY CREDIT CARD THAT MUST BE
REFUNDED TO THE UNIVERSITY BY THE
CREDIT CARD USER.
INTEREST EARNED BUT NOT YET RECEIVED
ON INVESTMENTS.
To record billed sponsored project accounts

receivable, including advance payments. To
record billed sponsored project accounts
receivable, including advance payments.
DEPOSITS HELD ON THE UNIVERSITY'S

BEHALF BY SOME OUTSIDE ENTITY.

THE STATE WHICH REPRESENT THE
EMPLOYER MATCHING AMOUNT FOR THE
MEDICARE TAX PORTION OF FICA TAXES.
RECEIVABLES FOR NOTES OWED TO THE

UNIVERSITY OTHER THAN STUDENT LOANS.
Updated 3-7-17
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To record advance payments on sponsored

projects where the recipient is not yet
identified. Limited to use by central
TO RECORD UNBILLED ACCOUNTS

RECEIVABLES POSTED TO SPONSORED
PROJECT COST CENTERS VIA THE PS
GRANTS REVENUE RECOGNITION PROCESS.
LIMITED TO USE BY PS GRANTS SYSTEM.
TO RECORD LETTER OF CREDIT ACCOUNTS

GRANTS LETTER OF CREDIT BILLING
PROCESS. LIMITED TO USE BY PS GRANTS
SYSTEM.
TO RECORD BILLED SPONSOR ACCOUNTS

GRANTS BILLED RECEIVABLES BILLING
PROCESS. LIMITED TO USE BY PS GRANTS
SYSTEM.
FUNDS RECEIVABLE FROM AMERICAN

EXPRESS F0R CHARGES MADE BY
CUSTOMERS.
FUNDS RECEIVABLE FROM APPLE

COMPUTER FOR REBATE OR REFUNDS.
FUNDS RECEIVABLE FOR SALES ON
ACCOUNT AT COUGAR BYTE.
FUNDS RECEIVABLE FROM DINER'S CLUB

FOR CHARGES MADE BY CUSTOMERS.
FUNDS RECEIVABLE BY UNIVERSITY

DEPARTMENTS THAT ACCEPT THE CAMPUS
CARD FOR THE SALES RESULTING FROM
CAMPUS CARD USE.
Updated 3-7-17
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FUNDS ADVANCED TO EMPLOYEES FOR

TRAVEL. BALANCES ARE CLEARED BY Yes
SUBMISSION OF REQUIRED EXPENSE Travel Related-All
REPORTS. Campuses
UNUSED TRAVEL ADVANCE THAT

EMPLOYEES NEED TO RETURN TO THE Travel Related-All Yes
UNIVERSITY AFTER THE TRIP. Campuses
FUNDS RECEIVABLE FROM STUDENTS FOR

TUITION AND FEES FROM REGISTRATION IN
CREDIT COURSES. ACCOUNT CONTROL
1379 IS THECORRESPONDING BAD DEBT
RESERVE.
Accounts receivable - third party contract
for payment of tuition and fees.
INTER COMPONENT RECEIVABLES DUE
FROM UH.
FROM UH CLEAR LAKE.
FROM UH DOWNTOWN.

FROM UH SYSTEM ADMINISTRATION.
FROM UH VICTORIA.
LONG TERM INTER COMPONENT
BORROWING.
INTERAGENCY RECEIVABLES THAT ARE DUE

FROM OTHER STATE OF TEXAS AGENCIES.
Inter Campus Payroll Receivable
Updated 3-7-17
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Pledges Receivable - Current

Voluntary promises of cash or other assets
made by nongovernmental entities,
including individuals. If the promise is
verifiable, resources are measurable and
probable of collection, and all eligibility
requirements are met, the gift pledge is
recognized as a receivable (net of
estimated uncollectable amounts). This
receivable is scheduled to be collected
during the next accounting fiscal year.
ALLOWANCE FOR UNCOLLECTABLE
PLEDGES
Pledges Receivable - Non-Current

Voluntary promises of cash or other assets
made by nongovernmental entities,
including individuals. If the promise is
verifiable, resources are measurable and
probable of collection, and all eligibility
requirements are met, the gift pledge is
recognized as a receivable (net of
estimated uncollectable amounts). The
receivable is scheduled to be collected
subsequent to the next accounting fiscal
year.
FUNDS RECEIVABLE FROM ACTIVITY IN ON-

CAMPUS RESIDENCE HALLS.
CORRESPONDING BAD DEBT RESERVE
RECORDED IN ACCOUNT CONTROL 1373.
RESERVE FOR UNCOLLECTIBLE ACCOUNTS

RECORDED IN ACCOUNT CONTROL 1372
FROM RESIDENCE HALL ACTIVITY.
RESERVE FOR THE STUDENT ACCOUNTS

RECEIVABLE IN ACCOUNT CONTROL 1350
DEEMED UNCOLLECTIBLE.
To record accounts receivable from parking

activities billed through the student billing
and receivables system.
Updated 3-7-17
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To record the reserve for uncollectible

sponsored project accounts receivable.
Limited to use by central Accounting
departments.
RESERVE FOR UNCOLLECTABLE ACCOUNTS

RECEIVABLE RECORDED IN L1 ACCOUNTS.
DOES NOT INCLUDE STUDENT ACCOUNTS
RECEIVABLE OR CONTRACTS AND GRANTS
ACCOUNTS RECEIVABLE. USE WITH
SUBCODE 0522 TO CREATE RESERVE.

RECEIVABLE RECORDED IN LEDGER 2 AND
LEDGER 4. USE WITH SUBCODE 0523 TO
CREATE RESERVE.

RECEIVABLE RECORDED IN AUXILIARY
(LEDGER 3) ACCOUNTS. DOES NOT
INCLUDE STUDENT RECEIVABLES OR THOSE
HELD BY RESIDENCE HALLS. USE WITH
SUBCODE 0524 TO CREATE RESERVE.

RECEIVABLE RECORDED IN CONTRACT AND
GRANTS ACCOUNTS (LEDGER 5). NOT TO
BE USED WITH FEDERAL OR STATE AWARDS.
LOANS TO STUDENTS FUNDED BY NON
FEDERAL PROGRAMS.
GROSS AMOUNT OF LOANS TO STUDENTS.

GROSS AMOUNT COLLECTED ON LOANS TO
STUDENTS.
CANCELLATION OF 10% OF PRINCIPAL FOR

TEACHERS PRIOR TO 7/2/72.
Updated 3-7-17
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TEACHERS PRIOR TO 7/2/72.

TEACHERS AFTER 7/1/72.



CANCELLATION OF PRINCIPAL DUE TO
DEATH OF STUDENT.
DISABILITY OF STUDENT.
MILITARY SERVICE.

PERSONAL BANKRUPTCY OF STUDENTS.
CHANGE IN PRINCIPAL BALANCE DUE.

WORKING IN HEALTH CARE PRACTICE IN AN
AREA DESIGNATED AS HAVING A SHORTAGE
OF HEALTH CARE PROFESSIONALS.

WORKING IN HEALTH CARE PRACTICE IN AN
AREA DESIGNATED AS HAVING A SHORTAGE
OF HEALTH CARE PROFESSIONALS.
ADJUSTMENT TO LOAN PRINCIPAL NOT
ELSEWHERE CLASSIFIED.
Updated 3-7-17
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SPECIFIC VOLUNTEER SERVICE.
FORGIVENESS OF 15% FEDERALLY FUNDED

LOAN PRINCIPAL FOR QUALIFYING
SERVICE AS LAW ENFORCEMENT OR
CORRECTIONS OFFICER.


PAYMENTS OF PRINCIPAL FOR LOANS

PREVIOUSLY IDENTIFIED OR WRITTEN OFF
AS UNCOLLECTIBLE.
CANCELLATION OF 15% OF PRINCIPAL

BALANCE OUTSTANDING ON FEDERAL
STUDENT LOAN PROGRAM. CANCELLATION
IS GRANTED FOR WORKING AS A SPECIAL
EDUCATION WORKER.

EDUCATION WORKER.

EDUCATION WORKER.
Updated 3-7-17
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IS GRANTED FOR THE FIRST AND SECOND
YEAR OF WORKING IN THE FIELD OF EARLY
INTERVENTION SERVICES.

IS GRANTED FOR THE THIRD AND FOURTH
YEARS OF WORKING IN THE FIELD OF EARLY

IS GRANTED FOR THE FIFTH YEAR OF
WORKING IN THE FIELD OF EARLY

YEAR WORKING AS A NURSE OR MEDICAL
TECHNICIAN.

YEARS WORKING AS A NURSE OR MEDICAL
TECHNICIAN.
Updated 3-7-17
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WORKING AS A NURSE OR MEDICAL
TECHNICIAN.

YEARS OF WORKING FOR A CHILD OR
FAMILY SERVICE AGENCY.


WORKING FOR A CHILD OR FAMILY
SERVICE AGENCY.

IS GRANTED FOR WORKING AS A TEACHER
OF MATH, SCIENCE, OR FOREIGN
LANGUAGES.

LANGUAGES.
Updated 3-7-17
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LANGUAGES
RESERVE FOR STUDENT LOANS RECEIVABLE

LOAN PRINCIPAL CANCELLATION - 15% ISD

LIBRARY PERSONNEL
Forgiveness of 15% federally funded loan
principal for service as an independent
school district (ISD) library personnel.

LIBRARY PERSONNEL

LIBRARY PERSONNEL

IS GRANTED FOR WORKING AS A HEAD
START WORKER.

START WORKER.
Updated 3-7-17
430504530.xls

START WORKER.
UNIVERSITY FUNDED PAYMENT OF PERKINS

LOANS THAT CANNOT BE COLLECTED OR
ASSIGNED.
INSTALLMENT PLAN LOANS TO STUDENTS

FUNDED BY NON FEDERAL PROGRAMS
SHORT TERM LOANS TO STUDENTS FUNDED

BY NON FEDERAL PROGRAMS
EMERGENCY LOANS TO STUDENTS FUNDED

BY NON FEDERAL PROGRAMS
DEANS LOANS TO STUDENTS FUNDED BY

NON FEDERAL PROGRAMS
BOOK LOANS TO STUDENTS FUNDED BY

NON FEDERAL PROGRAMS
INVENTORY AT COST HELD FOR RESALE

NOT ELSEWHERE CLASSIFIED.
INVENTORY AT COST HELD FOR RESALE

THAT WAS PURCHASED WITH LOCAL Yes
FUNDS.
INVENTORY AT COST HELD FOR RESALE BY Yes

THE UC SATELLITE OPERATION.

THE UC CRAFT SHOP OPERATION.
INVENTORY AT COST FOR RESALE BY THE Yes

CHEMISTRY STOCKROOM OPERATION.
INVENTORY OTHER THAN CONTACT LENSES

AT COST HELD FOR RESALE BY THE OPTICAL Yes
CLINIC.
Updated 3-7-17
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INVENTORY HELD FOR RESALE BY THE COPY Yes

CENTER.

THE OPTICAL CONTACT LENS CLINIC.
INVENTORY HELD BY UNIVERSITY STORES Yes

USED FOR MAINTENANCE ACTIVITIES.
INVENTORY AT COST OF MICROCOMPUTERS Yes
AND SUPPLIES.
INVENTORY HELD FOR RESALE AT

Yes
UNIVERSITY STORES SUCH AS OFFICE
SUPPLIES BUT NOT INCLUDING
MAINTENANCE SUPPLIES.
INVENTORY AT COST HELD FOR RESALE BY
COUGAR BYTE.
RECORD ALLOWANCES ON MERCHANDISE
INVENTORIES.
EXPENDITURES INCURRED WHICH WILL BE

RECORDED AGAINST SPECIFIC
CATEGORIES OF EXPENSE IN A FUTURE Yes
PERIOD. NOTE: THIS ACCOUNT CONTROL
WAS FORMERLY DEFINED AS DEFERRED
CHARGES. ENTRIES WHICH WERE IN THE
PAST RECORDED IN ACCOUNTCONTROLS
1550, 1551, 1555 AND 1556 ARE TO
RECORDED IN 1550.
EXPENDITURES INCURRED FOR AIR TRAVEL

WHERE THE ACTUAL TRAVELHAS NOT YET
OCCURRED.
LONG TERM PREPAYMENT OF EXPENSES

THAT MAY BE SUBJECT TO
AMORTIZATION. RESTRICTED TO USE BY
ACCOUNTING OFFICES ONLY.
DELETE USE 1550.
Updated 3-7-17
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LONG TERM PREPAYMENT BY KUHT FOR

RIGHTS TO BROADCAST VIDEO /FILM
PROGRAMMING. MAY BE SUBJECT TO
AMORTIZATION. RESTRICTEDTO USE BY
TEMPORARY CLEARING ACCOUNT CONTROL

FOR AMOUNTS TO BE REMITTED TO
THE STATE TREASURY. RESTRICTED TO USE
BY GENERAL ACCOUNTING ONLY.
"DEFERRED LOSS ON BOND REFUNDING

The excess of the reacquisition price of
refunded debt over its net carring amount,
as defined in GASB" 65 paragraph 6.
Reported on the Statement of Net Position
as a Deferred Outflow of Resources, and
recognized as a component of interest
expense over the remaining life of the old
debt.
DEFERRED OUTFLOW OF RESOURCES - TRS

PENSIONS - Record TRS pension deferred
outflows as directed by the Texas State
Comptroller in accordance with GASB 68,
effective beginning with FY15.
DEFERRED OUTFLOW OF RESOURCES -

OPEB - Record OPEB deferred outflows as
directed by the Texas State Comptroller in
accordance with GASB 75 effective
beginning with FY18.
TRANSACTIONS REJECTED IN THE

FINANCIAL RECORDS SYSTEM
(FRS).RESTRICTED FOR USE BY GENERAL
ACCOUNTING ONLY.
FOR USE BY BURSAR'S OFFICE ONLY.
Updated 3-7-17
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FOR BURSAR'S OFFICE USE ONLY.

FOR USE IN BURSAR'S OFFICE ONLY.
TO BE USED IN RECOGNIZING THE

TEMPORARY REVERSAL OF A STUDENT
RECEIVABLE WITHIN THE ABC SYSTEM._
Payroll adjustment clearing account for
payroll office use only.
Payroll overpayment to terminating

employee that must be returned to the
university. For payroll office use only.
Updated 3-7-17
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ACCOUNT USED AS OFFSE FOR

CONVERSION OF GL AR BALANCES FOR
SPONSORED RESEARCH PROJECTS TO PS
GRANTS MODULE GENERATED AR
BALANCES. ACCOUNT USED AS AN OFFSET
(CREDIT) TO THE CREATION OF THE BILLED
RECEIVABLE IN LIEU OF REVENUE AS WELL
AS AN OFFSET (DEBIT) TO THE CREATION
OF THE PAYMENT IN LIEU OF CASH.
EXISTING GENERAL LEDGER SPONSORED
RESEARCH BALANCES FOR UNPAID BILLS
WILL BE REVERSED TO THIS ACCOUNT AS
WELL, CAUSING A NET ZERO TRANSACTION.
ACCOUNT USED FOR CLEARING CHECKS

PHYSICALLY RECEIVED AND DEPOSITED BY
THE UNIVERSITY TO THE PS GRANTS
PAYMENT APPLICATION PROCESS FOR
RECORDING OF PAYMENT.
ACCOUNT USED FOR CLEARING

ELECTRONIC PAYMENTS RECEIVED BY THE
UNIVERSITY TO THE PS GRANTS PAYMENT
APPLICATION PROCESS FOR RECORDING OF
PAYMENT AND DEPOSIT OF FUNDS.
ACCOUNT USED BY THE PS GRANTS

MODULES TO TRANSFER SPONSORED
RESEARCH AWARDS BETWEEN SPONSORS.
RESTRICTED TO USE BY UH ACCOUNTING
AND BUDGET OFFICES.

MODULES TO TRANSFER PAYMENT ACROSS
INVOICES RESTRICTED TO USE BY UH
ACCOUNTING AND BUDGET OFFICES.
Updated 3-7-17
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MODULES TO RECORD BOARD OF REGENTS
APPROVED WRITE-OFF OF OUTSTANDING
RECEIVABLES BALANCES PRIOR TO
TRANSFER TO THE BAD DEBT RESERVE.
AND BUDGET OFFICES.

MODULES TO RECORD ACCOUNTS
RECEIVABLE ADJUSTMENTS AS PART OF THE
CLOSEOUT PROCESS PRIOR TO TRANSFER
TO THE CENTRAL COST CENTER.
AND BUDGET OFFICES.

RECEIVABLE ADJUSTMENTS FOR FEES
IMPOSED BY SPONSORS FOR LATE BILLING
OR REPORTING PRIOR TO TRANSFER TO THE
CENTRAL COST CENTER. RESTRICTED TO
USE BY UH ACCOUNTING AND BUDGET
OFFICES.

RECEIVABLE ADJUSTMENTS FOR
IMMATERIAL CREDIT BALANCES AS PART OF
CLOSE OUT PRIOR TO TRANSFER TO THE
CENTRAL COST CENTER. RESTRICTED TO
USE BY UH ACCOUNTING AND BUDGET
OFFICES.
Updated 3-7-17
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MODULES TO RECORD RESIDUAL BALANCES
FROM CLOSED OUT COST CENTER TO NEW
ACTIVE COST CENTERS AS PAYMENT.
AND BUDGET OFFICES.
Default account to capture incomplete
waiver transactions.
Default account used to capture incomplete

Fixed Tuition adjustments due to changes in
SCH
Default clearing account used to capture

transactions that are not picked up by the
PeopleSoft Student Administration (PSSA)
process "Pick Up Accounts Receivable From
Charge".
Default account used to capture Financial

Aid transactions that are not picked up by
the PeopleSoft Student Administration
(PSSA) process "Pick Up Receivable From
Charge".
Default clearing account used as an offset

(credit) to populate conversion item type
and student account receivable balances
that are fed to the general ledger from the
student system.
Existing general ledger student account
receivable balances at the conversion cut
off point will be reversed with an offset
(debit) to the same clearing account.
Default account used to recognize

transactions involving payments by credit
cards within the PeopleSoft Student
Administration (PSSA) process.
Updated 3-7-17
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THE CAPITALIZED COST OF LAND ACQUIRED

THROUGH PURCHASE, DONATION OR
FORFEITURE. INCLUDES THE PRICE OF
APPRAISED VALUE PLUS RELATED
ACQUISITION COSTS.
THE CAPITALIZED COST OF BUILDINGS

ACQUIRED THROUGH
PURCHASE,CONSTRUCTION OR DONATION.
INCLUDES PURCHASE PRICE,
CONSTRUCTION COST, OR APPRAISED
VALUE PLUS RELATED ACQUISITION
COSTS.
THE COST OF CAPITAL PROJECTS IN

PROGRESS AND NOT YET CAPITALIZED
IN THE PLANT FUNDS ASSET CATEGORIES.
Long lived capital assets (other than

general use buildings) that have been built,
installed, or established to enhance the
quality or facilitate the use of land for a
particular purpose. Includes assets such as
landscaping, fencing and gates, parking lots
/ driveways / parking barriers, outside
sprinkler systems, recreation areas, ahtletic
fields, stadiums, paths, trails, septic
systems, fountains, plazas, pavilions,
retaining walls, swimming pools, tennis
courts, and basketball courts.
EQUIPMENT CONSISTS OF TANGIBLE

PERSONAL PROPERTY, NOT MATERIALLY
ALTERED THROUGH USE, WITH AN
AGGREGATE VALUE OF $500.01 OR
GREATER, AND A USEFUL LIFE IN EXCESS OF
ONE YEAR. INCLUDES THE TOTAL COST OF
ACQUISITION, FABRICATION OR APPRAISED
VALUE, IF DONATED.
Updated 3-7-17
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Capital assets provided for the university's

use but ownership is retained by the donor;
assets are not used in operations
The capitalized cost of motorized devices

designed for the purpose of conveying or
transporting persons or materials. Vehicles
are road worthy and may be legally
operated on Texas streets and highways.
The capitalized cost of marine equipment

designed for the purpose of conveying or
transporting persons or materials over and
upon bodies of water. Boats may or may not
be motorized.
The capitalized cost of public domain fixed

assets such as roads, bridges, curbs and
cutters, streets and sidewalks, drainage
systems, lighting systems and similar
assets that are immovable and of value
only to the University.
AIRCRAFT
COMPUTER SOFTWARE, INTANGIBLE,

PURCHASED
Purchased intangible compute software has
a cost over $100,000 and additional
development costs do not exceed $1
million, and is depreciable. Also includes
purchased software with a cost over $5000
transferred by SPA from furnishings and
equipment.
COMPUTER SOFTWARE, INTANGIBLE,

DEVELOPED
Internally developed intangible computer
software with a cost over $1 million;
includes purchased software where
modification cost create a total of $1 million
or more in cost.
Updated 3-7-17
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CONSTRUCTION IN PROGRESS - INTERNALLY

DEVELOPED COMPUTER SOFTWARE
Asset account used to report the
construction in progress and accumulated
expenses for
internally developed computer software
with an estimated cost of over $1 million.
Capital assets provided for the university's

use but ownership is retained by the donor;
assets are used in operations.
A CONTRA-ASSET USED TO REPORT THE

CUMULATIVE AMOUNT OF PERIODIC
CHARGES TO REFLECT THE EXPIRATION OF
THE ESTIMATED SERVICE LIFE OF A FIXED
CAPITAL ASSET.
A contra-asset account used to report the

cumulative value of periodic credits which
reflect the expiration of the estimated
service life of buildings.

reflect the expriation of the estimated
service life of capital assets classified as
facilities and other improvements.

service life of capitalized equipment,
furniture, or other tangible personal
property.

service life of infrastructure capital assets.
Updated 3-7-17
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service life of vehicles.

service life of boats.

service life of library book capital assets.

service life of museum and art collection
capital assets.
ACCUM DEPREC-AIRCRAFT
ACCUMULATED AMORTIZATION COMPUTER

SOFTWARE
service life of capitalized purchased
computer software with a cost of over
$100,000.
ACCUMULATED AMORTIZATION DEVELOPED

COMPUTER SOFTWARE
service life of capitalized internally
developed computer software with a cost of
over $1 million.
Updated 3-7-17
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ACCUMULATED AMORTIZATION OTHER

INTANGIBLE CAPITAL ASSETS.
A CONTRA-ASSET ACCOUNT USED TO
REPORT THE CUMULATIVE VALUE OF
PERIODIC CREDITS WHICH REFLECT THE
EXPIRATION OF THE ESTIMATED SERVICE
LIFE OF OTHER CAPITALIZED INTANGIBLE
ASSETS.
CONTRA ASSET ACCOUNT USED T REPORT

THE CUMULATIVE VALUE OF PERIODIC
CREDITS WHICH REFLECT THE EXPIRATION
OF THE ESTIMATD SERVICE LIFE OF
CAPITALIZED ASSETS.
BOOKS, FILM, MAGAZINES, PERIODICALS,

OR OTHER MEDIA WHICH ARE CONTAINED
IN A LIBRARY AND AVAILABLE TO BE
CHECKED OUT OR USED BY THE GENERAL
PUBLIC SHOULD BE CAPITALIZED. INCLUDES
THE COST OF ACQUISITION, OR APPRAISED
VALUE, IF DONATED.
THE COST OF ART, MUSEUM, OR

HISTORICAL TREASURES WITH READILY
MEASURABLE QUALITY. INCLUDES THE
PURCHASE PRICE PLUS ANY COSTS
ASSOCIATED WITH PLACING THE ITEM IN
USE. WORKS OF ART OR MUSEUM
COLLECTIONS ACQUIRED THROUGH
DONATION SHOULD BE RECORDED ON THE
BASIS OF APPRAISED VALUE AT THE DATE
OF DONATION; THE COST OF THE
APPRAISAL SHOULD NOT BE CAPITALIZED.
Updated 3-7-17
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The capitalized cost of miscellaneous fixed

assets that cannot be appropriately
classified using another specific category,
and which are not subject to recurring
depreciation charges.
The capitalized cost of miscellanceous fixed

assets that cannot be appropriately
classified using another specific category,
and which are subject to recurring
depreciation charges.
THE COST OF ART, MUSEUM, OR

HISTORICAL TREASURES WITH READILY
MEASURABLE QUALITY. INCLUDES THE
PURCHASE PRICE PLUS ANY COSTS
ASSOCIATED WITH PLACING THE ITEM IN
USE. WORKS OF ART OR MUSEUM
COLLECTIONS ACQUIRED THROUGH
DONATION SHOULD BE RECORDED ON THE
BASIS OF APPRAISED VALUE AT THE DATE
OF DONATION; THE COST OF THE
APPRAISAL SHOULD NOT BE CAPITALIZED.
Rare books and other collections with

cultural, aesthetic, or historical value. These
items are normally protected, secured, and
more rigorously preserved than other books
held within the university library. These
capital assets are considered to be
inexhaustible resources and are not
depreciated.
THE CAPITALIZATION OF MISCELLANEOUS

INTANGIBLE FIXED ASSETS THAT CANNOT
BE APPROPRIATELY CLASSIFIED USING
ANOTHER SPECIFIC CATEGORY AND WHICH
ARE NOT SUBJECT TO RECURRING
DEPRECIATION CHARGES.
Updated 3-7-17
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THE CAPITALIZATION OF MISCELLANEOUS

INTANGIBLE FIXED ASSETS THAT CANNOT
BE APPROPRIATELY CLASSIFIED USING
ANOTHER SPECIFIC CATEGORY AND ARE
SUBJECT TO RECURRING DEPRECIATION
CHARGES.
RESTRICTED FOR USE BY GENERAL
ACCOUNTING ONLY.
RESTRICTED TO USE BY GENERAL

ACCOUNTING ONLY.
ACCOUNTING ONLY.
ACCOUNTING ONLY.
ACCOUNTING ONLY.
ACCOUNTING ONLY.
ACCOUNTING ONLY.
ACCOUNTING ONLY.
ACCOUNTING ONLY.
ACCOUNTING ONLY.
Accounts Receivable - Receipts from

Customers to be used for allocations of
accounts receivable for financial reporting
purposes in the preparation of the
Statement of Cash Flows.
Accounts Receivable - Proceeds from Tuition

and Fees to be used for allocations of
account receivable for financial reporting
Updated 3-7-17
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Accounts Receivable - Proceeds from

Auxiliaries to be used for allocations of
Accounts Receivable - Proceeds from Grants

and Contracts to be used for allocations of
Loans and Contracts - Proceeds from Loan

Collections to be used for allocations of
loans and contracts for financial reporting
Loans and Contracts - Payments for Loans

Provided to be used for allocations of loans
and contracts for financial reporting
Investments - Proceeds from the sale of

investments for the allocation of investment
activity for financial reporting purposes in
the preparation of the Statement of Cash
Flows.
Investments - Payments for purchases of

investments for the allocation of investment
Flows.
Deferred Outflows - Increases from deferred

outflows for the allocation of activity for
financial reporting purposes in the
preparation of the Statement of Cash Flows.
Updated 3-7-17
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Deferred Outflows - Decreases from

deferred outflows for the allocation of
Flows.
Accounts Receivable - Proceeds from

Investments to be used for allocations of
account receivable between Operating and
Investing activities in the preparation of the
Statement of Cast Flows.
Accounts Receivable - Payments for

Investments to be used for allocations of
account receivable between Operating and
Investing activities in the preparation of the
Accounts Receivable - Payments for Goods

and Services to be used for allocations of
account receivable between categories of
Operating activities in the preparation of
the Statement of Cash Flows.
Fixed Assets - Capital Assets Account for

Cash Flow Financing Category Adjustment

(To be used in the Noncapital Financing -
Proceeds of Transfers From Other Funds
section of the Statement of Cash Flows)

(To be used in the Noncapital Financing -
Payments for Transfers to Other Funds

(To be used in the Capital Financing -
Payments of Other Costs on Debt Issuance
Updated 3-7-17
430504530.xls
Due To/From State Agency amounts

resulting from adjustments to the SEFA
(For Financial Reporting Purposes Only)
LIABILITY TO VENDORS FOR GOODS AND

SERVICES PROVIDED. FOR ACCOUNTS
PAYABLE USE ONLY.
A/P-CON ED/FOOD CL
AMOUNTS DUE STUDENTS FOR FINANCIAL

AID OR OTHER PAYMENTS AND UNAPPLIED
CREDITS VIA THE STUDENT BILLING
SYSTEM.
TO RECORD BALANCE PAYABLE TO UH

HOTEL FOOD SERVICE CONTRACTOR
AS ENTITLEMENT FOR MONTHLY
OPERATIONS.
YEAR END ACCRUALS FOR GOODS AND

SERVICES RECEIVED BUT NOT INVOICED.
BALANCE IS REVERSED AT THE BEGINNING
OF THE FOLLOWING YEAR.
LIABILITY FOR GOODS AND SERVICES

PROVIDED TO THE UNIVERSITY BY BARNES
AND NOBLE. (BOOKSTORE OPERATIONS)
LIABILITY FOR TEMPORARY PERSONNEL

SERVICES PROVIDED TO UNIVERSITY OF
HOUSTON UNDER TERMS OF APPROVED
PURCHASE ORDER.
PAYMENTS RECEIVED AND TEMPORARILY

HELD UNTIL A SPECIFIC OBLIGATION IS
MET.
LIABILITIES INCURRED NOT ELSEWHERE
CLASSIFIED.
Yes
Procurement card liability clearing account P-Card
Travel Related-All Yes
Travel card liability clearing account Campuses
Updated 3-7-17
430504530.xls
Liability for amounts paid to E-Ship global

for shipping services where the transaction
could not be processed with an expense
account. Departments must clear the
liability balance by charging the correct
account and cost center on a journal entry. Freight
LIABILITY FOR AMOUNTS PAID TO

CORESTAFF FOR TEMPORARY PERSONNEL
SERVICES WHERE THE TRANSACTION
COULD NOT BE PROCESSED WITH AN Yes
EXPENSE ACCOUNT. DEPARTMENTS MUST
CLEAR THE LIABILITY BALANCE BY
CHARGING THE CORRECT ACCOUNT AND
COST CENTER ON A JOURNAL ENTRY.
LIABILITY FOR TRANSACTIONS PROCESSED

THROUGH CONCUR THAT FAIL BUDGET Yes
CHECK OR DO NOT POST TO THE GENERAL
LEDGER IN THE UHS FINANCE SYSTEM.
ORIGINATING DEPARTMENT MUST CLEAR
LIABILITY TO THE APPROPRIATE ACCOUNT
AND COST CENTER WITH A JOURNAL ENTRY
IN THE UHS FINANCE SYSTEM.
LIABILITY FOR ADROIT WHERE THE Yes

TRANSACTION COULD NOT BE PROCESSED
WITH AN EXPENSE ACCOUNT.
INTERCOMPONENT PAYABLES DUE TO UH.

INTERCOMPONENT PAYABLE DUE TO UH
CLEAR LAKE.
DOWNTOWN.
SYSTEM ADMINISTRATION.
Updated 3-7-17
430504530.xls

VICTORIA.
Inter Campus Payroll
INTERAGENCY PAYABLES THAT ARE DUE TO

OTHER STATE OF TEXAS AGENCIES.
LIABILITIES DUE TO OTHERS FROM THE
ATHLETIC DEPARTMENT.
VALUE OF THE EQUIPMENT CAPITALIZED IN

ACCOUNT CONTROL 1745. EQUIPMENT IS
USED BY THE UNIVERSITY BUT OWNERSHIP
IS RETAINED BY THE DONOR.
PARTIAL PAYMENTS OWED TO Yes

CONTRACTORS TO BE PAID WHEN Construction and
CONTRACT CONDITIONS ARE SATIFIED. Renovation
SALES TAXES PAYABLE TO STATE,

MUNICIPALITIES AND METROPOLITAN
TRANSIT AUTHORITIES.
OCCP. TAX - STATE
OCCP. TAX-CITY
OCCP. TAX-COUNTY
TELECOMMUNICATIONS INFRASTRUCTURE
FUND ASSESSMENT ON SALES OF
TELECOMMUNICATIONS SERVICES. TO BE
PAID TO TEXAS STATE COMPTROLLER.
RATE OF ASSESSMENT IS FLEXIBLE AND SET
BY THE LEGISLATURE.
HOTEL OCCUPANCY TAX AT 2% LEVIED BY

HARRIS COUNTY - HOUSTON SPORTS
AUTHORITY, EFFECTIVE OCTOBER 1, 1997.
LIABILITY FOR TAXES DUE TO NONPAYROLL

PAYMENTS TO NONRESIDENT ALIENS.
Updated 3-7-17
430504530.xls
INTEREST PAYABLE ON FUNDS RECEIVED IN

ADVANCE FROM FEDERAL AGENCIES.
CASH RECEIVED BY THE UNIVERSITY

WHOSE ACCOUNT TO BE CREDITEDOR
PURPOSE HAS NOT YET BEEN DETERMINED.
RESTRICTED FOR USE BY TREASURER'S
OFFICE AND GENERAL ACCOUNTING ONLY.
BALANCES, ARISING FROM EXTERNAL

TRANSACTIONS, WHICH WILL BE CARRIED
FORWARD AND ADJUSTED IN FUTURE
ACCOUNTING PERIODS WHEN A GAIN WILL
BE REALIZED. RESTRICTED FOR USE BY
GENERAL ACCOUNTING ONLY.
OBLIGATIONS THAT ACCUMULATE IN A

SYSTEMATIC MANNER DURING AN
ACCOUNTING PERIOD.
STATE TAX WITHOLDING
Recognition of a contingent obligation to

the United States Internal Revenue Service
for an amount equal to the excess allowable
interest earnings (arbitrage) on invested
bond proceeds. Arbitrage profits earned
from investing proceeds of a bond, that was
issued by UHS, in higher yielding
nonpurpose investments must be rebated
to the IRS pursuant to Section 148(f) of the
Internal Revenue code of 1954. The rebate
amount is based on the difference between
the amount actually earned on nonpurpose
investments and the amount that would
have been earned if those investments had
a yield equal to the yield on the bond issue.
Updated 3-7-17
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"DEFERRED GAIN ON BOND REFUNDING

The excess of the net carrying amount of
refunded debt over its reacquisition price,
as defined in GASB" 65 paragraph 6.
Reported on the Statement of Net Position
as a Deferred Inflow of Resources, and
recognized as a component of interest
expense over the remaining life of the old
debt.
DEFERRED INFLOW OF RESOURCES - TRS

PENSIONS - Record TRS pension deferred
inflows as directed by the Texas State
DEFERRED INFLOW OF RESOURCES - OPEB -

Record OPEB deferred inflows as directed by
the Texas State Comptroller in accordance
with GASB 75 effective beginning with
FY18.
LIABILITY FOR STATE FUNDED PAYROLL

INCURRED BUT NOT YET PAID. FOR
PAYROLL DEPARTMENT USE ONLY.
LIABILITY FOR PAYROLL DEPOSITS OWED

BUT NOT YET DISBURSED DIRECTLY TO
EMPLOYEES' CHECKING ACCOUNTS. FOR
LIABILITY FOR PAYROLL DEPOSITS OWED

BUT NOT YET DISBURSED DIRECTLY TO
EMPLOYEES' SAVING ACCOUNT. FOR
LIABILITY FOR LOCALLY FUNDED PAYROLL

INCURRED BUT NOT YET PAID. FOR
Updated 3-7-17
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LIABILITY FOR AMOUNTS WITHHELD FROM

CHARTER SCHOOL EMPLOYEESPAYCHECKS
FOR ANNUAL FEES FOR THE TEACHER
RETIREMENT SYSTEM.FOR PAYROLL
DEPARTMENT USE ONLY.

FOR THEIR CONTRIBUTIONS TO THE
TEACHER RETIREMENT SYSTEM. FOR

FOR THEIR CONTRIBUTIONS TO THE
TEACHERS RETIREMENTSYSTEM CARE
FUND. FOR PAYROLL DEPARTMENT USE
ONLY.

EMPLOYEES' PAYCHECKS FORTHEIR
MEDICARE TAX PORTION OF FICA TAXES
OWED. FOR PAYROLL DEPARTMENT USE
ONLY.
AMOUNTS WITHHELD FROM EMPLOYEES'

PAYCHECKS AND OWED TO ACCOUNT
FOR STUDENT LOAN RECEIVABLES. FOR

EMPLOYEES' PAYCHECKS AND OWED TO
ORGANIZATIONS AS DUES. FOR PAYROLL

EMPLOYEES' PAYCHECKS FORFEDERAL
INCOME TAX OWED BY THE EMPLOYEES.
FOR PAYROLL DEPARTMENT USE ONLY.
Updated 3-7-17
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EMPLOYEES' PAYCHECKS FORTHEIR PORTION
OF SOCIAL SECURITY TAXES OWED. FOR

OF OPTIONAL RETIREMENT PLAN
CONTRIBUTIONS. FOR PAYROLL

CONTRIBUTIONS TO A TAX DEFERRED
ANNUITY PLAN COMPANY. FOR PAYROLL

EMPLOYEES' PAYCHECK FOR THEIR
PURCHASE OF U.S. SAVING BONDS. FOR

OF MEDICAL INSURANCE PREMIUMS. FOR

PREMIUMS FOR LONG TERM DISABILITY
INSURANCE. FOR PAYROLL DEPARTMENT
USE ONLY.

PREMIUMS TO PURCHASE OPTIONAL LIFE
INSURANCE. FOR PAYROLL DEPARTMENT
USE ONLY.
Updated 3-7-17
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LIABILITY FOR AMOUNTS NOT PAID

CURRENTLY BUT OWED TO THE EMPLOYEE
AT A LATER TIME FOR THOSE WHO
PARTICIPATE IN A DEFERRED
COMPENSATION PLAN. FOR PAYROLL

CONTRIBUTIONS TO THE TEXAS
RETIREMENT SYSTEM. FOR PAYROLL
LIABILITY FOR THE ACCUMULATED BUT

UNPAID OR UNUSED EMPLOYEES'
VACATION. FOR PAYROLL DEPARTMENT USE
ONLY.
LIABILITY FOR THE STATE'S PAYMENT OF

THE SOCIAL SECURITY BENEFIT BASED ON
5.85% OF THE FIRST $16,500 OF ANNUAL
SALARY. FOR PAYROLL DEPARTMENT USE
ONLY.
LIABILITY FOR THE STATE'S ACTUAL

CONTRIBUTION FOR PARTICIPANTS IN
THE OPTIONAL RETIREMENT PLAN. FOR
LIABILITY FOR THE UNIVERSITY'S PORTION

OF SOCIAL SECURITY TAXES PAID ON
EMPLOYEE WAGES. FOR PAYROLL
LIABILITY FOR UNEMPLOYMENT TAXES PAID

TO THE STATE. FOR PAYROLL

OF MEDICAL INSURANCE PREMIUMS. FOR
Updated 3-7-17
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OF LONG TERM DISABILITY INSURANCE
PREMIUMS. FOR PAYROLL DEPARTMENT
USE ONLY.
LIABILITY FOR THE UNIVERSITY'S PAYMENT

FOR EMPLOYEE LIFE INSURANCE
PREMIUMS. FOR PAYROLL DEPARTMENT
USE ONLY.

PREMIUMS TO PURCHASE DEPENDENT
COVERAGE LIFE INSURANCE. FOR
LIABILITY FOR THE UNIVERSITY'S

OBLIGATION ON THE MEDICARE TAX
PORTION OF FICA TAXES PAID ON EMPLOYEE
WAGES. FOR PAYROLL DEPARTMENT USE
ONLY
LIABILITY FOR THE UNIVERSITY'S

CONTRIBUTIONS TO THE TEXAS
RETIREMENT SYSTEM PLAN. FOR PAYROLL
LIABILITY FOR OTHER AMOUNTS WITHHELD

FROM EMPLOYEES' PAYCHECKS
PAYROLL DEDUCTIONS. FOR PAYROLL
LIABILITY FOR PAYMENTS TO THE POOL TO

COVER INSURANCE BENEFITS FOR
EMPLOYEES INJURED IN A WORK RELATED
INCIDENCE.FOR PAYROLL DEPARTMENT USE
ONLY.
LIABILITY FOR THE UNIVERSITY'S ACTUAL

CONTRIBUTION FOR PARTICIPANTS IN
THE OPTIONAL RETIREMENT PLAN. FOR
Updated 3-7-17
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LIABILITY PAYABLE TO AGENCIES

ADMINISTERING CHILD SUPPORT
PAYMENTS FOR AMOUNTS WITHHELD FROM
EMPLOYEES' PAYCHECKS FOR SUCH
PAYMENTS. FOR PAYROLL DEPARTMENT USE
ONLY.
LIABILITIES PAYABLE TO AGENCIES

ADMINISTERING CREDITOR REPAYMENTS
FOR AMOUNTS WITHHELD FROM
EMPLOYEES' PAYCHECKS FOR COURT
MANDATED GARNISHMENTS. FOR PAYROLL
LIABILITY FOR PAYROLL DEDUCTION FOR

PURCHASE OF PRIOR STATE SERVICE OF
RETIREMENT BENEFITS. FOR PAYROLL
LIABILITY FOR FLEXIBLE REIMBURSEMENT

PLAN PAYROLL DEDUCTIONSFOR PRE-TAX
CHILD CARE CONTRIBUTIONS. FOR
LIABILITY FOR FLEXIBLE CHILD CARE

REIMBURSEMENT PLAN SERVICEFEES PAID
TO AGENCIES THAT ACCOUNT FOR THE
FEES. FOR PAYROLL USE ONLY.
LIABILITY FOR FLEXIBLE REIMBURSEMENT

PLAN PAYROLL DEDUCTIONSFOR PRE-TAX
MEDICAL RELATED CONTRIBUTIONS. FOR
PAYROLL USE ONLY.
LIABILITY FOR FLEXIBLE MEDICAL RELATED

PLAN SERVICE FEES PAID TO AGENCIES
THAT ACCOUNT FOR THE FEE. FOR
Updated 3-7-17
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LIABILITY FOR IRS LEVY DEDUCTIONS FROM

EMPLOYEE PAYCHECKS. FOR PAYROLL
LIABILITY FOR THE AMOUNT OF DONATIONS

TO CHARITABLE ORGANIZATIONS
DEDUCTED FROM EMPLOYEE PAYCHECKS.
TO RECORD THE LIABILTY OF PAYROLL

DEDUCTIONS FOR PREPAID TUITION
CONTRACTED BY THE EMPLOYEE WITH THE
TEXAS STATE GOVERNMENT (TEXAS
TOMORROW FUND).
LIABILITY FOR THE AMOUNT OF CHARGES

DUE TO THE PARKING DEPARTMENT FOR
FACULTY AND STAFF PARKING PERMITS,
DECALS, AND FEES THAT WERE
DEDUCTED FROM EMPLOYEE PAYCHECKS.
LIABILITY FOR UNITED WAY PAYROLL

DEDUCTIONS. FOR PAYROLL DEPARTMENT
USE ONLY.
NOT USED.
NOT USED.
NOT USED.
NOT USED.
Campus Recreation and Wellness Center

After-Tax Payroll Deduction for employees
who choose to join the center. Effective
01/08/2003
Amount owed to ERS for unused allowance

to cover dental and/or accidental death and
dismemberment insurance under the
Employees Retirement System health
insurance opt-out program. Authorized by
Senate Bill No. 1863, Article 4, 79th Leg.,
RS, 2005, effective 09/01/2006. Waiver of
and supplemental health coverage for state
employees.
Updated 3-7-17
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Garnishment of employee wages for

authorized purproses, including but not
limited to child support, IRS levy, delinquent
student loans, and bankruptcy. For use by
the Payroll Department only.
Liability for amounts withheld from

employees' paychecks for their contribution
to a Roth 403B account.
Payroll

employees' paychecks for after-tax payroll
deductions for employees electing to
purchase Athletics season tickets for men's
football.
Restricted to Payroll Department use only.

employees' paychecks for after-tax payroll
basketball.

employee's paychecks for after-tax payroll
LIABILITY FOR THE AMOUNT OF CHARGES

DUE TO THE PARKING DEPARTMENT FOR
FACULTY AND STAFF PARKING PERMITS,
DECALS, AND FEES THAT WERE DEDUCTED
FROM EMPLOYEE PAYCHECKS POST TAX.
Claims and Judgements - Current
Claims and Judgements - Non-current
Updated 3-7-17
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Liability for the monetary value of

accumulated but unpaid or unused
employees' vacation. The liability is
estimated to be paid subsequent to the
next accounting fiscal year. Does not
included severance or terminateion pay,
post retirement benefits, deferred
compensation, or other long term fringe
benefits such as group insurance. For
payroll department use only.
Employer Paid TRS 90 day enrollment

period. The employer shall pay an amount
equal to the state contribution rate during
the first 90 days of employment of a new
member. Subchapter E, Chapter 825.
Government Code, Section 825.4041.s.b.
no. 1691,79th Legislature.
Employer Paid TRS Retired Employee

Surcharge. The employer shall pay an
amount equal to the sum of the current
retiree contribution amount and the state
contribution amount if the retiree was an
active, contributing member. Subchapter E,
Chapter 825, Government Code, Section
825.4092.S.B. No. 1691, 79th Legislature.
Employer Paid TRS-Care Premium. The

employer who reports a retired employee
who is enrolled in the Texas Public School
Employees Group Insurance Program under
Chapter 1575, Insurance Code, shall pay
the difference between the retiree premium
and any enrolled dependent premiums.
Subchapter E, Chapter 825, Government
Code, Section 825.4092.S.B. No. 1691, 79th
Legislature.
Updated 3-7-17
430504530.xls

employees' paychecks and owed to the
Texas Municipal Police Association for union
dues. For Payroll Department use only. Payroll
LIABILITY FOR SCHOLARSHIP

CONTRIBUTION PAYROLL DEDUCTIONS.
Aflac contribution deduction for employees

who choose to make the deduction.
Metlife contribution deduction for

employees who choose to make the
deduction.
Tobacco premium differential deduction for
employees who use tobacco.
Roth 457(b) contributions for employees
who chose to make the deduction.
TRS NET PENSION LIABILITY, NON-CURRENT.

To record TRS net pension liability as
accordance with GASB 68, effective
LIABILITY - FLEXIBLE SPENDING ACCOUNT -

COMMUTER, MASS TRANSIT
Liability for flexible reimbursement plan
payroll deductions for pre-tax Commuter
Spending Account contributions to be used
for eligible mass transit or vanpool
expenses incurred for work commutes.
LIABILITY - FLEXIBLE SPENDING ACCOUNT -

COMMUTER, PARKING
Liability for flexible reimbursement plan
payroll deductions for pre-tax Commuter
Spending Account contributions to be used
for eligible parking expenses incurred for
work commutes.
Updated 3-7-17
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LIABILITY FOR AMOUNTS PAID ON BEHALF

OF EMPLOYEES FOR HIGH DEDUCTIBLE
MEDICAL INSURANCE PREMIUMS. FOR

EMPLOYEES' PAYCHECKS FOR VOLUNTARY
CONTRIBUTIONS TO A HEALTH SPENDING
ACCOUNT ASSOCIATED WITH HIGH
DEDUCTIBLE MEDICAL INSURANCE PLANS.

EMPLOYEES' PAYCHECKS FOR VOLUNTARY
VISION INSURANCE. FOR PAYROLL
OPEB NET LIABILITY, NON-CURRENT -

Record OPEB net liability as directed by the
Texas State Comptroller in accordance with
GASB 75 effective beginning with FY18.
OPEB NET LIABILITY, CURRENT - Record

OPEB net liability as directed by the Texas
State Comptroller in accordance with GASB
75 effective beginning with FY18.
FUNDS RECEIVED WHERE REVENUE NOT

YET RECOGNIZED BECAUSE AN EVENT
GENERATING THE REVENUE HAS NOT
OCCURRED, I.E. INCOME FROM FOOTBALL
SEASON TICKET SALES RECEIVED IN THE
SUMMER.
FUNDS RECEIVED IN ADVANCE THAT WILL

BE RECOGNIZED AS REVENUEIN THE FALL
SEMESTER, SUCH AS TUITION AND FEES.
Updated 3-7-17
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BE RECOGNIZED AS REVENUEIN THE
SPRING SEMESTER, SUCH AS TUITION AND
FEES.

BE RECOGNIZED AS REVENUEIN THE
SUMMER TERMS, SUCH AS TUITION AND
FEES.
INSURANCE IN THE FALL SEMESTER, NOT

YET REMITTED TO THE INSURANCE
COMPANY.
LIABILITY FOR FUNDS COLLECTED FROM

STUDENTS FOR HEALTH INSURANCE IN
THE SPRING SEMESTER, NOT YET REMITTED
TO THE INSURANCE COMPANY.
LIABILITY FUNDS COLLECTED FROM

STUDENTS FOR HEALTH INSURANCEIN THE
SUMMER SEMESTER, NOT YET REMITTED TO
THE INSURANCE COMPANY.
LIABILITY FOR STUDENT PAYMENTS FOR

RESIDENCE HALL DEPOSITS OR RENT PAID
IN ADVANCE.
ADVANCE PAYMENTS RECEIVED FOR RENT

OF UNIVERSITY OWNED PROPERTY.
Updated 3-7-17
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A RETURN OF EARNINGS OF A
CORPORATION PERIODICALLY PAID TO ITS
COMMON STOCK SHAREHOLDERS. THESE
RETURNS ARE NOT CONTRACTUAL
OBLIGATIONS AND MUST BE APPROVED
AND DECLARED BY THE CORPORATION'S
BOARD OF DIRECTORS. USE RESTRICTED
TO ENDOWMENT FUNDS.
A RETURN OF EARNINGS OF A
CORPORATION USUALLY AT A STATED RATE
AND PAID TO PREFERRED STOCKHOLDERS.
THESE PAYMENTS MAY ACCUMULATE
FROM PERIOD TO PERIOD IF NOT PAID AND
HAVE PREFERENCE TO PAYMENT OVER
COMMON STOCK SHAREHOLDERS. USE
RESTRICTED TO ENDOWMENT FUNDS.
CONTRACTUAL PERIODIC PAYMENTS AT A

STATED RATE PAID ON LONG TERM DEBT
OBLIGATIONS. USE RESTRICTED TO
ENDOWMENT FUNDS.
CONTRACTUAL PERIODIC PAYMENTS AT A

STATED RATE PAID ON INVESTMENTS
WITH A MATURITY OF LESS THAN ONE YEAR.
USE RESTRICTED TO ENDOWMENT
FUNDS.
LIABILITY FOR FUNDS RECEIVED BY THE

UNIVERSITY WHICH ARE KEPT FOR THE
BENEFIT OF PERSONS OR ORGANIZATIONS
SUCH AS AGENCY FUND GROUP
ACCOUNT.
Updated 3-7-17
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USED BY SYSTEM ADMINISTRATION TO

RECORD EMPLOYEES' DEPOSITS LIABILITY
TO THE INSURANCE PRE-TAX SPENDING
PLAN. RESTRICTED FOR PAYROLL AND
GENERAL ACCOUNTING USE ONLY.

RECORD THE LIABILITY FOR FEES FOR
SERVICES IN ADMINISTERING THE
EMPLOYEE INSURANCE PRE-TAX SPENDING

RECORD THE LIABILITY FOR FEES FOR
EMPLOYEE FLEXIBLE PRE-TAX SPENDING
USED BY SYSTEM ADMINSTRATION TO

RECORD THE PAYMENT FOR FEES FOR
EMPLOYEE FLEXIBLE PRE-TAX SPENDING

RECORD THE DEPOSIT OF PREMIUMS
MADE TO THE HEALTH CARE INSURANCE
POOL. RESTRICTEDFOR PAYROLL AND

RECORD THE PAYMENT OF CLAIMS MADE
FROM THE HEALTH CARE INSURANCE POOL.
Updated 3-7-17
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RECORD REFUNDS TO EMPLOYEESFOR
PREVIOUS PAYMENTS MADE TO THE HEALTH
CARE INSURANCE POOL.

RECORD THE MINIMUM BALANCE TO
BE HELD IN THE MEDICAL INSURANCE
TRUST ACCOUNT.

RECORD THE DEPOSIT OF PREMIUMS
MADE TO THE DENTAL CARE INSURANCE
POOL.

RECORD THE PAYMENT OF CLAIMS MADE
FROM THE DENTAL CARE INSURANCE POOL.
LIABILITY FOR MONEY PAID BY STUDENTS

THAT IS SUBJECT TO REFUND AT A LATER
DATE. PRIMARILY USED BY RESIDENCE
HALLS.

FOR LIBRARY STUDY CARRELS SUBJECT
TO LATER REFUND.

FOR RENTING OF COUGAR APARTMENTS
RESIDENCES SUBJECT TO LATER REFUND.

OR AN AGENCY FUND ORGANIZATIONS
BEING HELD BY THE UNIVERSITY.
LIABILITY FOR MONEY PAID FOR THE

ISSUANCE OF KEYS REFUNDABLEAT A LATER
DATE.
Updated 3-7-17
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FOR RENTAL OF UC MALL LOCKERS TO BE
REFUNDED LATER.
LIABILITY FOR MONEY PAID BY CAMPUS

CARD ACCOUNT HOLDERS AND HELD BY
THE UNIVERSITY UNTIL USED BY THE
ACCOUNT HOLDERS FOR ON-CAMPUS
PURCHASES OR REFUNDED.

FOR RESIDENCE MEAL PLANS
REFUNDABLE LATER.
LIABILITY FOR MONEY PAID TO THE HOTEL

BY AN ORGANIZATION OR INDIVIDUAL TO
RESERVE A HOTEL FACILITY. REFUNDABLE
OR APPLIED TO THE COST OF THE
RENTAL.
A STUDENT CHARGE TO COVER

MAINTENANCE OF UNIVERSITY
PROPERTY. REFUNDABLE AT THE STUDENTS
REQUEST WHEN THEY LEAVE THE
UNIVERSITY, OTHERWISE IT MAY REVERT TO
THE GENERAL SCHOLARSHIP FUND.
FOR USE BY STUDENT ACCOUNTING ONLY.
Liability for money paid by faculty or staff

employees either directly or via payroll
deductions, and held by the university until
used by the account holders for on-campus
meal and dining purchases or until
refunded. Payroll
TO RECORD RLH LIABILITY FOR SUMMER
GUEST BOARDING.
TO RECORD RLH LIABILITY FOR CAMP

GUEST BOARDING ASSESSED.
Updated 3-7-17
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TO RECORD RLH LIABILITY FOR SUMMER

GUEST BOARDING ASSESSED TO GUEST
ACCOUNTS. RESTRICTED FOR USE BY
STUDENT FINANCIAL SERVICES,
COMPONENT ACCOUNTING AND BUDGET
OFFICES VIA STUDENT SYSTEM. NOT
SUBJECT TO STATE AND LOCAL SALES TAX.
Record liability for funds received from

TGSL and other lenders to be disbursed to
students for student loans. Agency fund
group account.
Record return of funds to lenders; reduces

liability for fund received from TGSL and
other lenders to be disbursed to students
for student loans. Agency fund group
account.
PRINCIPAL BALANCE OF REVENUE BOND
ISSUE.
PRINCIPAL BALANCE OF GENERAL
OBLIGATION BOND.
The current portion of the outstanding

principal balance of long term lease
obligations. The current balance is
scheduled to be paid during the current
accounting year or in an accounting period
subsequent to the current fiscal year. Use
account 24107 for the non current portion
of the lease agreement payable balance.
NOTES AND LOANS PAYABLE - CURRENT

Liability representing the principal balance
of interest bearing debt issued and unpaid
by the University, and which is scheduled
to be paid during the next accounting fiscal
year.
LONG TERM INTER COMPONENT
BORROWING.
Updated 3-7-17
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of bonded indebtedness issued and unpaid
by the University, which is backed by the
pledged revenue sources and restricted
funds specified in the bond resolution, and
is scheduled to be paid subsequent to the
next accounting fisacl year.

of bonded indebtedness issued and unpaid
by the University, which is backed by the
full faith and credit of the State of Texas,
and is scheduled to be paid subsequent of
the next accounting fiscal year.
The non current portion of the outstanding

principal balance of long term lease
obligations. The non current balance will be
paid in an accounting period subsequent to
the next fiscal year. Use account 24102 for
the current portion of the lease agreement
payable balance.
The unexpended portion of the difference

between the price paid by investors for
univeristy issued debt securities and the
par value (maturity or face value). Bonds
issued at a discount were sold for less than
their par value. The non current balance will
be expended in an accounting period
subsequent to the next fiscal year.

university issued debt securities and the
issued at a premium were sold for greater
than their par value. The non current
balance will be expended in an accounting
period subsequent to the next fiscal year.
Updated 3-7-17
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university issued debt securities (which are
backed by the full faith and credit of the
state of Texas) and the par value (maturity
of face value). Bonds issued at a discount
were sold for less than their par value. The
current balance wil be expended in the
current accounting year or in an accounting
period in the next fiscal year.

university issued debt securities and the
issued at a discount were sold for less than
their par value.
The unexpensed portion of the difference

University issued debt securities and the
issued at a premium were sold for greater
than their par value.

or face value). Bonds issued at a premium
were sold for greater than their par value.
The current balance will be expended in the
current accounting year or in an accounting
period in the next fiscal year.
Updated 3-7-17
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or face value). Bonds issued at a discount
were sold for less than their par value. The
non current balance will be expended in an
accounting period subsequent to the next
fiscal year.

or face value). Bonds issued at a premium
were sold for greater than their par value.
The non current balance will be expended in
an accounting period subsequent to the
next fiscal year.
Commercial Paper Payable - Current

of short term unsecured commercial paper
debt issued and unpaid by the University.
Issued in maturities of less than one year.
Indebtedness will be repaid from available
institutional resources. The current portion
of the debt is scheduled to be paid within
Updated 3-7-17
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Commercial Paper Payable - NonCurrent

of short term unsecured commercial paper
debt issued and unpaid by the University.
Issued in maturities of less than one year.
Indebtedness will be repaid from available
institutional resources. The noncurrent
portion of the debt is scheduled to be paid
subsequent to the next accounting fiscal
year.
NOTES AND LOANS PAYABLE - NON

CURRENT
of interest bearing debt issued and unpaid
by the University, and which is scheduled to
be paid subsequent to the next accounting
fiscal year.
ACCOUNTING ONLY.
ACCOUNTING ONLY.
ACCOUNTING ONLY.

ACCOUNTING ONLY. DUE TO OTHER
CUR UNREST FUND
ACCOUNTING ONLY.
ACCOUNTING ONLY.
ACCOUNTING ONLY.
ACCOUNTING ONLY.
ACCOUNTING ONLY.
Updated 3-7-17
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ACCOUNTING ONLY.
ACCOUNTING ONLY.
Notes Payable - Increases from the issuance

of new notes payable for the allocation of
Flows.
Notes Payable - Decreases from payments

to reduce notes payable for the allocation of
Flows.
Bonds Payable - Liability increases from

bond premium or discounts for the
allocation of activity for financial reporting
Bonds Payable - Liability decreases from

bond premium or discounts for the
allocation of activity for financial reporting
Statement of Cash Flow.
Lease Payable - Liability increases from

capital leases for the allocation of activity
for financial reporting purposes in the
Lease Payable - Liability decreases from

capital leases for the allocation of activity
Account Payable - Liability increases from

capital outlay for the allocation of activity
Updated 3-7-17
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Accounts Payable - Liability decreases from

capital outlay for the allocation of activity
LEDGER 1 FUND BALANCE.
LEDGER 2, DESIGNATED FUND BALANCE.

LEDGER 3, AUXILIARY ENTERPRISES FUND
BALANCE.
LEDGER 4, CURRENT RESTRICTED FUND
BALANCE.
LEDGER 5, CURRENT RESTRICTED FUNDS

BALANCE FOR CONTRACTS ANDGRANTS.
LEDGER 6, LOAN AND ENDOWMENT FUND
BALANCE.
LEDGER 7, PLANT FUND BALANCE.

LEDGER 7, AGENCY FUND BALANCE.
Updated 3-7-17
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To identify fund equity assigned to future

commitments for faculty and research start
up activities that are not encumbered or
budgeted through other processes.
**Must be offset with balance in account
30538.**
To offset assignments of fund equity using
account 30537.
Updated 3-7-17
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FUNDS RECEIVED FROM INSURANCE,

FELMA, TXDEM, AND OTHER SOURCES TO
COVER COSTS OF DAMAGES AND LOSSES
TO UNIVERSITY PROPERTY.
ADDITIONS FROM A DONOR TO THE

UNIVERSITY GENERAL OPERATIONS FUNDS
(LEDGER 2) WHERE EXPENDITURES ARE AT
THE DISCRETION OF THE UNIVERSITY.
ADDITIONS FROM A DONOR TO

ENDOWMENT FUND ACCOUNTS (LEDGER 6)
WHERE INCOME IS TO BE USED FOR
STUDENT FINANCIAL AID.
ADDITIONS FROM A DONOR TO A

RESTRICTED FUND ACCOUNT (LEDGER 4
ONLY) WHERE THE USE OF THE INCOME IS
RESTRICTED FOR USE.
ADDITIONS FROM A DONOR TO A PLANT

FUND ACCOUNT (LEDGER 7) FOR TANGIBLE
EQUIPMENT ASSETS.
ADDITIONS TO AN ACCOUNT WHERE THE

DONOR HAS RESTRICTED THE USE OF
FUNDS FOR ENDOWED PROFESSOR CHAIRS.
ADDITIONS TO GRANT OR CONTRACT

ACCOUNTS (LEDGER 5) FROM NON-
GOVERNMENTAL SOURCES SUCH AS
CORPORATIONS OR FOUNDATIONS.

ACCOUNTS (LEDGER 5) FROM A
GOVERNMENTAL ENTITY, NOT AT THE STATE
OR FEDERAL LEVEL. THESE WOULD
INCLUDE SCHOOL DISTRICTS AND CITY
GOVERNMENTS.
Updated 3-7-17
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TO RECORD HISTORICAL VALUE OF

ENDOWMENTS CREATED BY MEANS OTHER
THAN GIFTS.
ADDITIONS FROM A DONOR TO

ENDOWMENT FUND ACCOUNTS (LEDGER6)
WHERE INCOME IS TO BE USED FOR
PURPOSES OTHER THAN STUDENT
FINANCIAL AID OR
CHAIRS/PROFESSORSHIPS

ACCOUNTS (LEDGER 5) FROM A FEDERAL
GOVERNMENT ENTITY.

ACCOUNTS (LEDGER 5) ORIGINATING FROM
A FEDERAL GOVERNMENT ENTITY AND
BEING PASSED ON TO THE UNIVERSITY
FROM A STATE OF TEXAS AGENCY (NOT
INCLUDING STATE COLLEGES OR
UNIVERSITIES).

ACCOUNTS (LEDGER5) ORIGINATING FROM
A FEDERAL GOVERNMENT ENTITY AND
FROM A STATE OF TEXAS COLLEGE OR
UNIVERSITY. DOES NOT INCLUDE PASS
THROUGHS FROM STATE OF TEXAS
AGENCIES.

ACCOUNTS (LEDGER 5) FROM A STATE
GOVERNMENT ENTITY.

ACCOUNTS (LEDGER 5) ORIGINATING FROM
A TEXAS STATE GOVERNMENT ENTITY AND
FROM A STATE OF TEXAS AGENCY (NOT
INCLUDING STATE COLLEGES AND
UNIVERSITIES).
Updated 3-7-17
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ACCOUNTS (LEDGER5) ORIGRINATING FROM
A TEXAS STATE GOVERNMENT ENTITY AND
FROM A STATE COLLEGE OR UNIVERSITY.
DOES NOT INCLUDE PASS THROUGH FROM
STATE OF TEXAS AGENCIES.
EARNINGS ON FUNDS INVESTED.

INVESTMENTS IN SECURITIES WITH
MATURITIES OF LESS THAN ONE YEAR.
EARNINGS ON FUNDS BORROWED FROM

LEDGER 6 LOAN FUND ACCOUNT.
EARNINGS ON FUNDS INVESTED IN U.S.

TREASURY OBLIGATIONS WITH A MATURITY
OF GREATER THAN ONE YEAR BUT LESS
THAN TEN.
EARNINGS ON FUNDS INVESTED IN U.S.

TREASURY OBLIGATIONS WITH A MATURITY
OF GREATER THAN TEN YEARS.
EARNINGS ON FUNDS INVESTED IN BANK

INTEREST BEARING DEMAND FUNDS
ACCOUNTS HAVING CERTAIN RESTRICTIONS
ON NUMBER AND TYPE OF TRANSACTIONS.
CASH DISTRIBUTION TO THE COMMON

EQUITY SHAREHOLDERS OF A
CORPORATION AS DECLARED BY THE
CORPORATIONS BOARD OF DIRECTORS.
CASH DISTRIBUTION TO THE EQUITY

SHAREHOLDERS OF A CORPORATION WHO
HAVE PREFERENTIAL RIGHTS OVER
COMMON SHAREHOLDERS.
Updated 3-7-17
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Cash distributions of owners of interests in

income producing properties and or
resources
FEES CHARGED TO BORROWERS OF LOAN

FUNDS TO COVER COST OF ADMINISTERING
AND ACCOUNTING FOR LOANS.
To record the cost of investment income

related to individual endowments rather
than the general endowment fund; to be
recorded with investment income for
individual endowments only.
THE DIFFERENCE BETWEEN THE PROCEEDS

FROM THE SALE OF EQUITY, BONDS, OR
OTHER INVESTMENTS AND THE COST BASIS
IF THE PROCEEDS OF THE SALE ARE
GREATER THAN THE COST.
USED ONLY IN THE ENDOWMENT

ACCOUNTS.
THE INTEREST EARNED OR DIVIDENDS

RECEIVED FROM INVESTMENTS IN THE
ENDOWMENT ACCOUNTS.
THE DIFFERENCE BETWEEN THE FAIR

MARKET VALUE OF INVESTMENTS AT THE
BEGINNING OF AN ACCOUNTING PERIOD
AND AT THE END OF AN ACCOUNTING
PERIOD,TAKING INTO CONSIDERATION
INVESTMENT PURCHASES, SALES, AND
REDEMPTIONS AND WHICH RESULTS IN AN
INCREASE IN VALUE.
Updated 3-7-17
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To record unrealized gains and losses for

endowment and non-endowment type
investments. The difference between the
fair market value of investments at the
beginning of an accounting period, taking
into consideration investment purchases,
sales, and redemptions and which results in
an increase or decrease in value.
TO IDENTIFY REALIZED APPRECIATION (OR

NEGATIVE APPRECIATION) IN VALUE OF
INDIVIDUAL ENDOWMENTS.
INCREASES TO THE PLANT FUND ACCOUNTS

(LEDGER 7) FUND BALANCES FOR
CAPITILIZED FIXED ASSETS.
FOR USE BY THE CONTROLLER'S

DEPARTMENT.
USED TO RESTATE THE CATEGORY OF

CAPITALIZED FIXED ASSETS FOR
CONSTRUCTION IN PROGRESS ITEMS PUT
INTO SERVICE AND MOVED FROM ONE
PLANT FUND ACCOUNT TO ANOTHER.
FOR USE IN LEDGER 7 BY ACCOUNTING
DEPARTMENTS.
INCREASE TO PLANT FUND FIXED ASSETS

FOR THE COST OF INTEREST PAID ON
BORROWED FUNDS DURING THE PERIOD
WHEN THE ASSET WAS ACQUIRED AND
PLACED INTO SERVICE. FOR USE IN LEDGER
7.
RESTRICTED TO USE BY UH COMPONENT

ACCOUNTING OFFICES.
Updated 3-7-17
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FUNDS MADE AVAILABLE TO THE

UNIVERSITY THROUGH THE SALE OF NOTES
AND LOANS IN THE INVESTMENT MARKET.
ADDITIONS TO PLANT FUND BALANCES AS

A RESULT OF THE RECLASSIFICATION OF
LONG TERM BONDED DEBT FROM
UNEXPENDED PLANT FUNDS TO
INVESTMENT IN PLANT FUNDS.
ADDITIONS TO PLANT FUND BALANCES AS

A RESULT OF THE ISSUANCE OF INTEREST
BEARING NOTE OR LOAN OBLIGATIONS.
Decreases to the Investment In Plant Fund

cost centers (Ledger 7) fund equity for
capitalized fixed assets. Equal to current
year capitalizable fixed asset acquisitions.
Use in conjunction with expense account
58825. Restricted to use by campus
accounting and financial reporting offices
only.
Commercial Paper Proceeds

Funds made available to the University
through the issuance of short term
unsecured commercial paper notes in the
investment market.
Commercial Paper Payable - Debt To

Investment In Plant Funds
Additions to plant fund equity balances as a
result of the reclassification of short term
commercial paper debt from Unexpended
Plant Funds to Investment In Plant Funds.
Updated 3-7-17
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Commercial Paper Payable - Equity Addition

Additions to plant fund equity balances as a
result of the issuance of short term interest
bearing commercial paper note obligations.
Capital assets that have been transferred in

from a non-Texas agency, and so are treated
as additions by State Property Accounting.
Reclassify Plant Fund Construction in

Progress (CIP), for use by Financial
Reporting Offices only.
INCREASES TO FUNDS BALANCES SUCH AS

THE TRANSFER FROM ONE ACCOUNT TO
ANOTHER TO FUND EXPENDITURES.
RECORDS THE RECEIPT OF MONEY REPAID

ON LOANS THAT WERE DEEMED
UNCOLLECTIBLE IN A PRIOR PERIOD.
USED IN THE LOAN FUND GROUP (LEDGER

6) BY STUDENT ACCOUNTING ONLY.
AMOUNTS PAID BY THE FEDERAL

GOVERNMENT FOR STUDENT LOANS
CANCELED BY THE UNIVERSITY.
USED IN THE LOAN FUND GROUP (LEDGER

6) BY STUDENT ACCOUNTING ONLY.
EXAMPLE: CANCELLATIDUE TO MILITARY
SERVICE.
FINANCE CHARGES IMPOSED ON THE

BORROWING FROM A FEDERAL
GOVERNMENT LOAN PROGRAM IN LEDGER 6
BY STUDENT ACCOUNTING ONLY.
Updated 3-7-17
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FUNDS GRANTED BY THE FEDERAL

GOVERNMENT FOR LOAN PROGRAMS SUCH
AS NATIONAL DIRECT STUDENT LOANS.
FOR USE IN LOAN FUND ACCOUNTS

(LEDGER 6) BY STUDENT ACCOUNTING.
INCREASES TO THE UNIVERSITY'S

MATCHING PORTION OF FEDERAL
GOVERNMENT LOAN PROGRAMS IN LEDGER
6 BY STUDENT ACCOUNTING ONLY.
RECORDS THE DAILY MASTERCARD OR VISA

CREDIT CARD CHARGE RECEIPTS INTO
CREDIT CARD DEPOSIT BANK ACCOUNT
(BANK 10). THIS ACCOUNT CONTROL IS
OFFSET WITH AN ENTRY TO RECORD THE
TRANSFER FROM THIS BANK ACCOUNT TO
THE MAIN DEPOSIT ACCOUNT USING
RECORDS CHARGES IMPOSED FOR LATE

STUDENT LOAN PAYMENTS LOAN FUND
ACCOUNTS (LEDGER 6).
USED BY STUDENT ACCOUNTING ONLY.
RECORDS THE CHARGES IMPOSED FOR

PENALTIES ON STUDENT LOAN PAYMENTS IN
LOAN FUND ACCOUNTS (LEDGER 6).
Updated 3-7-17
430504530.xls
FINANCE CHARGES RECORDED FROM

FEDERALLY SPONSORED STUDENT LOANS
WHERE THE LOAN WAS DEFAULTED UPON
AND REASSIGNED TO THE FEDERAL
GOVERNMENT.
THE EXCESS DIFFERENCE BETWEEN ACTUAL

CASH DEPOSITED AND RECORDED FOR
LOAN FUND ACCOUNTS (LEDGER 6).
RECOUPED FINANCE CHARGES PREVIOUSLY

WRITTEN OFF ON STUDENT LOANS IN LOAN
FUND ACCOUNTS (LEDGER 6).
RECOUPED LATE PENALTY CHARGES

PREVIOUSLY WRITTEN OFF ON STUDENT
LOANS IN LOAN FUND ACCOUNTS (LEDGER
6).
RECOUPED COMMISSIONS PAID TO OUTSIDE

LOAN COLLECTION AGENCY FOR DEFAULTED
STUDENT LOANS. THESE COSTS ARE ALSO
WRITTEN OFF IN ACCOUNT CONTROL 5350.
Updated 3-7-17
430504530.xls
RECOUPED COST INCURRED DIRECTLY BY

THE UNIVERSITY FOR ACTIVITIES RELATED
TO COLLECTING DEFAULTED STUDENT
LOANS. THESE COSTS ARE ALSO WRITTEN
OFF IN ACCOUNT CONTROL 5351.
USED BY STUDENT ACCOUNTING.
RECOUPED COST INCURRED DIRECTLY BY

THE UNIVERSITY FOR ACTIVITIES RELATED
TO LEGAL COSTS FOR COLLECTING
DEFAULTED STUDENT LOANS. THESE
COSTS ALSO ARE WRITTEN OFF IN

PLEDGED REVENUE - PRIOR PERIODS -
GASB 33_
EXTRAORDINARY INCOME OR RECEIPTS
For use by Fund 3 UHERP Auxiliary to record

cash received for renovations of UHERP
facilities where renovations are paid for
directly by the tenant (separate from rental
amounts).
Transfer-in of State appropriated USAS

funds from another state agency. To
recognize amounts received from UH-
System Administration (783).
Restricted to use by campus accounting and
budget offices.

recognize amounts received from UH-Clear
Lake (759).
budget offices.
Updated 3-7-17
430504530.xls

Downtown (784).
budget offices.

vICTORIA (765).
budget offices.

recognize amounts received from University
of Houston (730).
budget offices.

recognize amounts received from entities
outside of theUniversity of Houston System.
budget offices.
NON-MANDATORY TRANSFER FROM SYSTEM

ADMINISTRATION.
RESTRICTED FOR GENERAL ACCOUNTING

USE ONLY.
NON-MANDATORY TRANSFER FROM UH-

CLEAR LAKE.

USE ONLY.

DOWNTOWN.

USE ONLY.
Updated 3-7-17
430504530.xls

VICTORIA.

USE ONLY.
NON-MANDATORY TRANSFER FROM UH.

USE ONLY.
TO IDENTIFY DISTRIBUTIONS FROM

ENDOWMENTS RECORDED AT UHS FOR
WHICH INCOME IS THEN DISTRIBUTED TO
OTHER CAMPUSES.
ENDOWMENT MATCHING FUND -

INTERCAMPUS TRANSFERS IN
To record intercampus transfers in from
Endowment Matching Fund income.
ENDOWMENT INCOME - INTERCAMPUS

TRANSFERS IN
To record intercampus transfers in from
Endowment income.
MANDATORY TRANSFER FROM SYSTEM

ADMINISTRATION.

USE ONLY.
MANDATORY TRANSFER FROM UH-CLEAR

LAKE.

USE ONLY.
MANDATORY TRANSFER FROM UH-

DOWNTOWN.

USE ONLY.
Updated 3-7-17
430504530.xls
MANDATORY TRANSFER FROM UH-VICTORIA.

USE ONLY.
MANDATORY TRANSFER FROM UH.

USE ONLY.
REQUIRED FUND TRANSFERS INTO OTHER

CAMPUSES TO RETIRE DEBT THAT DOES
NOT RELATE TO THE GENERAL USE FEE OR
SKILES PROGRAM.
RESTRICTED FOR CONTROLLER'S

DESIGNATED TUITION PLEDGED - CLEAR

LAKE.
FUND TRANSFERS INTO ANOTHER CAMPUS

PLANT FUND DEBT RETIREMENT ACCOUNT
FROM UH CLEAR LAKE AS AGREED. FUNDS
COLLECTED FROM STUDENT DESIGNATED
TUITION FEES. (PREVIOUSLY REFERRED TO
AS GENERAL USE FEES OR BUILDING USE
FEES.)

Updated 3-7-17
430504530.xls
DESIGNATED TUITION PLEDGED -

DOWNTOWN

FROM UH DOWNTOWN AS AGREED. FUNDS
FEES.)

DESIGNATED TUITION PLEDGED - VICTORIA

FROM UH VICTORIA AS AGREED. FUNDS
FEES.)

Updated 3-7-17
430504530.xls

UNIVERSITY OF HOUSTON

FROM UH AS AGREED. FUNDS COLLECTED
FROM STUDENT DESIGNATED TUITION FEES.
(PREVIOUSLY REFERRED TO AS GENERAL
USE FEES OR BUILDING USE FEES.)

FROM UH CLEAR LAKE AS AGREED. FUNDS
COLLECTED FROM $5 OF STUDENT TUITION
PER SEMESTER AS ALLOWEDBY THE TEXAS
EDUCATION CODE.


FROM UH DOWNTOWN AS AGREED. FUNDS
PER SEMESTER AS ALLOWED BY THE TEXAS
EDUCATION CODE.

Updated 3-7-17
430504530.xls

FROM UH VICTORIA AS AGREED. FUNDS
EDUCATION CODE.


FROM UH AS AGREED. FUNDS COLLECTED
FROM $5 OF STUDENT TUITION PER
SEMESTER AS ALLOWED BY THE TEXAS
EDUCATION CODE.

REQUIRED TRANSFER OF FUNDS RECEIVED

FROM THE CURRENT GENERAL
UNRESTRICTED FUND GROUP, LEDGER 1,
OTHER THAN FROM THE SERVICE
ACCOUNTS GROUP (18XXXX).

FROM THOSE LEDGER 1 ACCOUNTS THAT
HAVE BEEN DESIGNATED AS SERVICE
DEPARTMENTS (18XXXX) PROVIDING
GOODS AND SERVICES TO THE UNIVERSITY
AND ARE NOT SELF-SUPPORTING.

FROM TUITION USED TO RETIRE DEBT AS
STATED IN THE TEXAS EDUCATION CODE.
Updated 3-7-17
430504530.xls

FROM THE DESIGNATED UNRESTRICTED
FUND GROUP (LEDGER 2).

FROM THE COLLECTION OF GENERAL FEES
FROM STUDENTS.

FROM AUXILIARY ENTERPRISES (LEDGER 3)
ACCOUNTS.

FROM RESTRICTED LOCAL ACCOUNTS
(LEDGER 4).

FROM RESTRICTED FINANCIAL AID FUNDS
(LEDGER 4) ACCOUNTS.

FROM RESTRICTED SPONSORED PROGRAMS

FROM (LEDGER 6) LOAN FUND ACCOUNTS.

FROM LEDGER 6 ENDOWMENT FUND
ACCOUNTS.

FROM LEDGER 7 ACCOUNT BALANCES FOR
FUNDS TO BE USED FOR THE
CONSTRUCTION OR MAINTENANCE OF
BUILDINGS AND CAPITAL EQUIPMENT BUT
NOT YET SPENT. ACCOUNTS 070000-
072999.

FROM LEDGER 7 RENEWAL AND
REPLACEMENT ACCOUNTS (073000-
074999).
Updated 3-7-17
430504530.xls

FROM LEDGER 7 ACCOUNTS SPECIFICALLY
SET UP FOR THE RETIREMENT OF DEBT
(075000-075999).

FROM LEDGER 7 CAPITALIZED FIXED ASSET
ACCOUNTS (076000-079999).
Mandatory Transfer From Educational &

General Fund Group - HEAF Debt Service
Funds From UH-Clear Lake.
Fund transfer from a campus Educational &
General Higher Education Assistance Fund
(HEAF) cost center by UH-Clear Lake, as
agreed, for use in a debt retirement cost
center. Restricted for Accounting
Department use only.

Funds From UH-Downtown.
(HEAF) cost center by UH-Downtown, as

Funds From UH-Victoria.
(HEAF) cost center by UH-Victoria, as
Updated 3-7-17
430504530.xls

Funds From University of Houston.
(HEAF) cost center by Unversity of Houstn,
as agreed, for use in a debt retirement cost
FUND TRANSFER FROM A LEDGER 1,

CURRENT UNRESTRICTED GENERAL
ACCOUNT, OTHER THAN A 018XXX
ACCOUNT.
FUND TRANSFER FROM A LEDGER 1

ACCOUNT WHICH IS A SERVICE
DEPARTMENT THAT PROVIDES GOODS AND
SERVICES TO THE UNIVERSITY AND IS NOT
SELF SUPPORTING. ACCOUNTS ARE IN THE
018XXX SERIES.
FUND TRANSFER RECEIVED FROM SPRING

SEMESTER TUITION ACCOUNTSUSED TO
RETIRE DEBT AS ALLOWED UNDER THE
TEXAS EDUCATION CODE.
FUND TRANSFER RECEIVED FROM SUMMER

SEMESTER TUITION ACCOUNTSUSED TO
FUND TRANSFER RECEIVED INTO LEDGER 2

GRANT ACCOUNTS FOR FALL TUITION SET
ASIDE FOR THE TEXAS EDUCATION GRANT
PROGRAM.

ACCOUNTING SERVICES.
Updated 3-7-17
430504530.xls

GRANT ACCOUNTS FOR SPRING TUITION
SET ASIDE FOR THE TEXAS PUBLIC
EDUCATION GRANT PROGRAM.


GRANT ACCOUNTS FOR SUMMER TUITION

FUND TRANSFER RECEIVED FROM FALL

SEMESTER TUITION ACCOUNTS USED TO
INCREASE IN A COST CENTER'S FUND

BALANCE RESULTING FROM A
DISTRIBUTION OF A PORTION OF THE
AVAILABLE FUND BALANCE FROM ANOTHER
COST CENTER.
RESTRICTED FOR USE IN THE EDUCATIONAL

AND GENERAL FUND (LEDGER 1).
RESTRICTED FOR FINANCE DEPARTMENT
USE ONLY.
TRANSFER RECEIVED FROM AN ACCOUNT IN

THE DESIGNATED UNRESTRICTED FUND
GROUP (LEDGER 2).
FUND TRANSFER RECEIVED FROM SPRING

Updated 3-7-17
430504530.xls
FUND TRANSFER RECEIVED FROM SUMMER


LOAN ACCOUNTS FOR FALL TUITION SET
ASIDE FOR THE TEXAS PUBLIC EDUCATION
GRANT PROGRAM.


LOAN ACCOUNTS FOR SPRING TUITION SET
GRANT PROGRAM.


LOAN ACCOUNTS FOR SUMMER TUITION

FUND TRANSFER RECEIVED FROM FALL

Updated 3-7-17
430504530.xls
NON-MANDATORY TRANSFER FROM DESIG-

DESIGNATED TUITION FUND BALANCE
REALLOCATION.
INCREASE IN AN ACCOUNT'S FUND

AVAILABLE DESIGNATED TUITION (GENERAL
USE FEE) FUND BALANCE FROM ANOTHER
ACCOUNT.
RESTRICTED FOR USE IN THE DESIGNATED

FUND (LEDGER 2)
USE ONLY.

THE AUXILIARY ENTERPRISES
UNRESTRICTED FUND GROUP (LEDGER 3).

THE CURRENT RESTRICTED FUND GROUP
(LEDGER 4).
TO RECORD A NONMANDATORY TRANSFER

OF FUNDS RECEIVED FROM AN ACCOUNT IN
THE SCHOLARSHIP ACCOUNT RANGE IN THE
RESTRICTED FUND GROUP (LEDGER 4).

THE RESTRICTED SPONSORED PROGRAMS
CONTRACTS AND GRANTS FUND GROUP
(LEDGER 5).
TRANSFER RECEIVED FROM A LOAN FUND

ACCOUNT IN THE LEDGER 6 FUND GROUP.
TRANSFER RECEIVED FROM AN

ENDOWMENT ACCOUNT IN THE LEDGER 6
FUND GROUP.
Updated 3-7-17
430504530.xls
TRANSFER RECEIVED FROM AN ACCOUNT.

THE LEDGER 7 FUND GROUP IDENTIFIED AS
RENEWAL AND REPLACEMENT FUNDS,
FUND GROUP 72, ACCOUNT RANGE 073000-
074999.
RESTRICTED FOR USE BY PLANT

ACCOUNTING.

THE LEDGER 7 FUND GROUPUSED TO
ACCUMULATE FUNDS TO RETIRE DEBT ON
PHYSICAL PLANT ASSETS. FUND GROUP 74,
ACCOUNT RANGE 075000-075999.

ACCOUNTING.

THE LEDGER 7 FUND GROUP WHERE
PHYSICAL PLANT AND EQUIPMENT ASSETS
ARE RECORDED. FUND GROUP 76,

ACCOUNTING.
Transfer in of USAS cash balances to one

USAS state appropriation from another
USAS state appropriation
Transfer of Student Service Fees Equity from

a cost center in the Auxiliary Enterprises
Unrestricted Fund Group (Ledger 3).
Updated 3-7-17
430504530.xls
Transfer of equity (originating from

endowment income from the Moores
Endowment) from a cost center in the
Designated Unrestricted Current Fund
Group (Ledger 2).
NON-MANDATORY TRANSFER OF
DEPARTMENTAL REPLACEMENT FUNDS
FROM ANOTHER FUND GROUP.
TRANSFER OF DEPARTMENTAL FUNDS
EQUITY FROM A DEPARTMENTAL COST
CENTER FOR THE PURPOSE OF
ESTABLISHING A RENEWAL AND
REPLACEMENT RESERVE FOR EQUIPMENT,
IN ACCORDANCE WITH THE DIRECTIVES OF
UNIVERSITY MANAGEMENT AS
DOCUMENTED IN AN APPROVED PLAN.
RESTRICTED TO USE BY CAMPUS
NON-MANDATORY TRANSFER OF HEAF

FUNDS FROM ANOTHER FUND GROUP.
TRANSFER OF HEAF FUNDS EQUITY FROM A
CAMPUS COST CENTER, IN ACCORDANCE
WITH THE DIRECTIVES OF UNIVERSITY
MANAGEMENT. RESTRICTED TO USE BY
CAMPUS ACCOUNTING AND BUDGET
OFFICES.
Non-Mandatory Transfer Of Equity Balance

From Another Fund.
Transfer of institutional or departmental
fund equity balances from another fund cost
center, for the purpose of providing
sufficient equity funds to insure continuity
of departmental operations, in accordance
with the directives of University
management. Restriced to use by campus
accounting and budget offices.
Updated 3-7-17
430504530.xls

OTHER SYSTEM COST CENTERS. USED FOR
THE CORE POOL ENDOWMENT.
TO IDENTIFY TRANSFERS IN FROM

ENDOWMENT INCOME BENEFICIARY COST
CENTERS FOR ENDOWMENT MATCHING
FUNDS.
TO IDENTIFY TRANSFERS OF ENDOWMENT

INCOME IN FROM THE INCOME BENEFICIARY
COST CENTER. ALLOWABLE ONLY IF
ALLOWED BY TERMS OF ENDOWMENT.
To identify transfers in of mineral rights and

royalties designated for campus use but
dedicated to endowments by management
though the use of quasi endowments.
Nonmandatory Transfer In - Use for

reclassifying Construction In Progress (CIP)
in Plant Funds.
REDUCTIONS TO RETIREMENT OF DEBT

ACCOUNT FUND BALANCES TO REDUCE THE
OBLIGATIONS ISSUED IN SECURITIES
MARKETS ACCORDING TO A SET SCHEDULE
OF PAYOFF OR AS APPROVED.

DEPARTMENT ONLY.
Updated 3-7-17
430504530.xls

OBLIGATIONS FOR FUNDS BORROWED
FROM FINANCIAL INSTITUTIONS OR OTHER
COMPONENTS ACCORDING TO A SET
SCHEDULE OF PAYOFF OR AS APPROVED.

DEPARTMENT ONLY.

OBLIGATION FOR FINANCING COSTS
INCURRED FROM BORROWING.

DEPARTMENT ONLY.

OBLIGATIONS FOR BORROWING WHEN
REPLACED BY OTHER DEBT OBLIGATIONS.

DEPARTMENT ONLY.
Financing costs related to the retirement of

long term bonded indebtedness that have
been incurred during the fiscal year
accounting period, but have not yet been
paid to the bond holders. These expenses
represent liabilities at the end of the fiscal
year. Restricted to use by UH component
Updated 3-7-17
430504530.xls
A reduction in the unexpended portion of

the bond premium (the difference between
the price paid by investors for university
issued debt securities and the par value).
The reduction results in a decrease in the
effective interest rate paid to the bond
holders.
A reduction in the unexpended portion of

the bond discount (the difference between
the price paid by investors for university
issued debt securities and the par value).
The reduction results in an increase in the
effective interest rate paid to the bond
holders.
REDUCTION TO PLANT FUNDS DUE TO

WRITE OFF OF RECORDED FIXED ASSETS
RESULTING FROM ACTIONS OTHER THAN
THOSE SPECIFIED IN THE FOLLOWING
ACCOUNT CONTROLS.
RESERVED FOR USE BY CONTROLLER'S

OFFICE.
CAPITAL ASSETS SOLD THROUGH AUCTION,

SEALED BID OR OTHER APPROVED MANNER.
CAPITAL ASSETS THAT HAVE BEEN LOST OR

STOLEN. REQUIRES APPROVAL FROM STATE
AUDITOR.
CAPITAL ASSETS THAT HAVE BEEN
ABANDONED.

TRANSFERRED TO ANOTHER STATE
AGENCY OR VOLUNTARY ASSISTANCE
ORGANIZATION.
Updated 3-7-17
430504530.xls
REDUCTION TO PLANT FUNDS RESULTING

FROM RECLASSIFICATION OF CAPITALIZED
ASSET TO EXPENSE, SUCH AS
REPLACEMENT OR REPAIR.
FOR CONTROLLER'S OFFICE USE ONLY.
CAPITAL ASSETS THAT ARE NO LONGER

FUNCTIONAL DUE TO EXCESSIVE USE.
CAPITAL ASSETS THAT NO LONGER MEET
FUNCTIONAL REQUIREMENTS.
CAPITAL ASSETS THAT HAVE BEEN TRADED-

IN FOR SIMILAR, NEWER ASSETS.
CAPITAL ASSETS THAT HAVE LOST THEIR

FORM OR IDENTITY THROUGH
EXPERIMENTATION OR OTHER HEAVY USE.
LIBRARY BOOKS THAT HAVE BEEN REMOVED
FROM CIRCULATION.

RETURNED TO A VENDOR FOR NOT
MEETING AN INTENDED PURPOSE.

RETURNED TO A SPONSOR. THESE ASSETS
ARE USUALLY CLASSIFIED AS "HELD-IN-
TRUST".
ASSETS WHICH HAVE BEEN CAPITALIZED

MORE THAN ONCE AT AN INITIAL VALUE.
REDUCTIONS TO PLANT FUND BALANCES

AS A RESULT OF THE RECLASSIFICATION OF
LONG TERM BONDED DEBT FROM
UNEXPENDED PLANT FUNDS TO
INVESTMENT IN PLANT FUNDS.
INVESTMENT IN PLANT REDUCTION THAT IS

OFFSET BY AN INCREASE IN THE BONDS
PAYABLE LIABILITY.
Updated 3-7-17
430504530.xls

OFFSET BY AN INCREASE IN THE NOTES
PAYABLE LIABILITY.
IN THE LEASE PURCHASES LIABILITY.

OFFSET BY AN INCREASE IN THE
EQUIPMENT HELD IN TRUST LIABILITY.
Account used to recognize the increase in

fund equity resulting from a sale of
capitalized fixed asset to a non-state entity
or another state agency. In the sale, cash is
exchanged and the amount paid is greater
than the net book value of the asset.
Account used to recongnize the decrease in

fund equity resulting from a sale of a
capitalized fixed asset to a non-state entity
or another state agency. In the sale, cash is
exchanged and the amount paid is less than
the net book value of the asset.
Account used to recognize the increase in

fund equity resulting from the transfer of
title of a capitalized fixed asset to or from
another state agency.
Account used to recognize the decrease in

fund equity resulting from the transfer of
title of a capitalized fixed asset to or from
another state agency.
Commercial Paper Payable - Debt To

Unexpended Plant Funds
Reductions to plant fund equity balances as
a result of the reclassification of short term
commercial paper debt from Unexpended
Plant Funds to Investment In Plant Funds.
Updated 3-7-17
430504530.xls
Commercial Paper Payable - Equity

Reduction
Reductions in the Investment In Plant equity
balance that is offset by an increase in the
commercial paper payable liability.
Capital assets that have been transferred

out to a non-Texas agency, and so are
treated as deletions by State Property
Accounting.
GASB 34 Adjustment - Capitalization
Threshold Changes
GASB 34 Adjustment - Prior Year
Accumulated Depreciation
GASB 34 Adjustment - Infrastructure Assets
Changes
GASB 34 Adjustment - Facilities Assets
Changes
GASB 34 Adjustment - Other Capital Asset
Additions
GASB 34 Adjustment - Other Capital Asset
Reductions
RECLASS ACCUMULATED DEPRECIATION

FOR PRIOR YEAR ADJUSTMENTS TO
BEGINNING BALANCE ON CAPITAL ASSETS
REPORT --BUILDINGS & BUILDING
IMPROVEMENTS.

REPORT --INFRASTRUCTURE.

REPORT --FACILITIES & OTHER
IMPROVEMENTS.
Updated 3-7-17
430504530.xls

REPORT --FURNITURE & EQUIPMENT.

REPORT --VEHICLES.

REPORT --BOATS.

REPORT --LIBRARY BOOKS (DEPRECIABLE).

REPORT --MUSEUMS & ART COLLECTIONS
(DEPRECIABLE).

REPORT --OTHER CAPITAL ASSETS
(DEPRECIABLE).

REPORT -- AIRCRAFT (DEPRECIABLE).
Updated 3-7-17
430504530.xls

OUT OF ADDITIONS COLUMN ON 15A
CAPITAL ASSET RPT--BUILDINGS & OTHER
IMPROVEMENTS.

CAPITAL ASSET RPT--INFRASTRUCTURE.

CAPITAL ASSET RPT--FACILITIES & OTHER
IMPROVEMENTS.

CAPITAL ASSET RPT--FURNITURE &
EQUIPMENT.

CAPITAL ASSET RPT--VEHICLES.

CAPITAL ASSET RPT--BOATS.

CAPITAL ASSET RPT--LIBRARY BOOKS
(DEPRECIABLE).

CAPITAL ASSET RPT--MUSEUMS & ART
COLLECTIONS (DEPRECIABLE).

CAPITAL ASSET RPT--OTHER CAPITAL
ASSETS (DEPRECIABLE).
Updated 3-7-17
430504530.xls

CAPITAL ASSET RPT -- AIRCRAFT
(DEPRECIABLE).

INTO DELETIONS COLUMN ON 15A CAPITAL
ASSET RPT--BUILDINGS & OTHER
IMPROVEMENTS.

ASSET RPT--INFRASTRUCTURE.

ASSET RPT--FACILITIES & OTHER
IMPROVEMENTS.

ASSET RPT--FURNITURE & EQUIPMENT.

ASSET RPT--VEHICLES.

ASSET RPT--BOATS.

ASSET RPT--LIBRARY BOOKS
(DEPRECIABLE).

ASSET RPT--MUSEUMS & ART COLLECTIONS
(DEPRECIABLE).
Updated 3-7-17
430504530.xls

ASSET RPT--OTHER CAPITAL ASSETS
(DEPRECIABLE).

ASSET RPT -- AIRCRAFT (DEPRECIABLE).
RECLASS ACCUMULATED DEPRECATION ON

TRANSFERRED ASSETS INTO THE INCREASE
INTERAGENCY TRANSFERS COLUMN ON 15A
CAPITAL ASSET REPORT ON LINE FOR
BUILDINGS & OTHER IMPROVEMENTS.

INFRASTRUCTURE.

FACILITIES & OTHER IMPROVEMENTS.

FURNITURE & EQUIPMENT.

VEHICLES.
Updated 3-7-17
430504530.xls

BOATS.

LIBRARY BOOKS (DEPRECIABLE).

MUSEUM & ART COLLECTIONS
(DEPRECIABLE).

OTHER CAPITAL ASSETS (DEPRECIABLE).

AIRCRAFT (DEPRECIABLE).

TRANSFERRED ASSETS INTO THE DECREASE
BUILDINGS & OTHER IMPROVEMENTS.
Updated 3-7-17
430504530.xls

INFRASTRUCTURE.

FACILITIES & OTHER IMPROVEMENTS.

FURNITURE & EQUIPMENT.

VEHICLES.

BOATS.

LIBRARY BOOKS (DEPRECIABLE).
Updated 3-7-17
430504530.xls

MUSEUM & ART COLLECTIONS
(DEPRECIABLE).

OTHER CAPITAL ASSETS (DEPRECIABLE).

AIRCRAFT (DEPRECIABLE).
RECLASS ACCUMULATED AMORTIZATION -

PRIOR YEAR ADJUSTMENTS - COMPUTER
SOFTWARE-PURCHASED

PRIOR YEAR ADJUSTMENTS - COMPUTER
SOFTWARE-DEVELOPED.

PRIOR YEAR ADJUSTMENTS - OTHER
INTANGIBLE ASSETS.

ADDITIONS - COMPUTER SOFTWARE-
PURCHASED

ADDITIONS - COMPUTER SOFTWARE-
DEVELOPED

ADDITIONS - OTHER INTANGIBLE ASSETS
Updated 3-7-17
430504530.xls

DELETIONS - COMPUTER SOFTWARE-
PURCHASED

DELETIONS - COMPUTER SOFTWARE-
DEVELOPED

DELETIONS - OTHER INTANGIBLE ASSETS

INCREASE/TRANSFERS - COMPUTER
SOFTWARE-PURCHASED

INCREASE/TRANSFERS - COMPUTER
SOFTWARE-DEVELOPED

INCREASE/TRANSFERS - OTHER INTANGIBLE
ASSETS

DECREASE/TRANSFERS - COMPUTER
SOFTWARE-PURCHASED

DECREASE/TRANSFERS - COMPUTER
SOFTWARE-DEVELOPED

DECREASE/TRANSFERS - OTHER
INTANGIBLE ASSETS
REDUCTIONS TO LOAN FUNDS FOR

FORGIVENESS OF 10% OF FEDERALLY
SPONSORED STUDENT LOANS TO
TEACHERS BEFORE 7/2/72.
Updated 3-7-17
430504530.xls

TEACHERS BEFORE 7/2/72.




Updated 3-7-17
430504530.xls

FORGIVENESS OF THE LOAN
BALANCEINTEREST FOR FEDERALLY
FUNDED LOANS DUE TO DEATH OF THE
STUDENT.
REDUCTION TO LOAN FUNDS FOR

FORGIVENESS OF THE LOAN BALANCE AND
INTEREST FOR FEDERALLY FUNDED LOANS
DUE TO DISABILITY OF THE STUDENT.

DUE TO MILITARY SERVICE BY THE STUDENT.

DUE TO BANKRUPTCY OF A STUDENT.

FORGIVENESS OF 15% OF LOAN BALANCE
AND INTEREST FOR FEDERALLY FUNDED
LOANS DUE TO QUALIFIED VOLUNTARY
SERVICE BY A STUDENT.
Updated 3-7-17
430504530.xls
REDUCTIONS TO LOAN FOR FORGIVENESS

OF 20% OF LOAN BALANCE AND INTEREST
FOR FEDERALLY FUNDED LOANS DUE TO
QUALIFIED VOLUNTARY SERVICE BY A
STUDENT.

FORGIVENESS OF 12% OF LOAN BALANCE
AND INTEREST FOR FEDERALLY FUNDED
LOANS DUE TO QUALIFIED MILITARY
SERVICE BY A STUDENT PRIOR TO 7/72.
REDUCTION TO LOAN FUND BALANCES FOR

FORGIVENESS OF ACCUMULATED FINANCE
CHARGES ON STUDENT LOANS.

FUNDED LOAN PRINCIPAL AND INTEREST
FOR QUALIFYING SERVICE AS LAW
ENFORCEMENT OR CORRECTIONS OFFICER.

LOAN PRINCIPAL AND INTEREST FOR
QUALIFYING SERVICE AS LAW

LOAN PRINCIPAL AND INTEREST FOR
QUALIFYING SERVICE AS LAW
Updated 3-7-17
430504530.xls
REDUCTIONS TO NON-FEDERAL LOAN FUND

BALANCES FOR LOAN PRINCIPAL DEEMED
UNCOLLECTIBLE.
REDUCTION TO FEDERALLY SPONSORED

STUDENT LOAN PROGRAMS FOR LOAN
BALANCES AND ACCRUED INTEREST
UNABLE TO BE COLLECTED AND TAKEN
OVER BY THE FEDERAL GOVERNMENT TO
ATTEMPT TO COLLECT.
EXPENSES TO ACCOUNT FOR, MONITOR

AND FILE REPORT FOR FEDERALLY
SPONSORED STUDENT LOAN PROGRAMS
AND CHARGED TO A LEDGER 6 LOAN FUND
ACCOUNT.
COMMISSIONS/COLLECTION COSTS PAID TO

AN OUTSIDE COLLECTION AGENCY FOR
DEFAULTED STUDENT LOANS WHEN THE
AGENCY DOES COLLECT.
Updated 3-7-17
430504530.xls
COSTS INCURRED DIRECTLY BY THE

UNIVERSITY FOR ACTIVITIES RELATED TO
COLLECTING DEFAULTED STUDENT LOANS.
COSTS INCURRED DIRECTLY BY THE

UNIVERSITY FOR ACTIVITIES RELATED TO
LEGAL MATTERS IN COLLECTING DEFAULTED
STUDENT LOANS.
PAYMENT TO THE FEDERAL GOVERNMENT

FOR STUDENT LOAN PROGRAM FUNDS
REMAINING OR OTHER ADJUSTMENTS.
PAYMENTS MADE TO A UNIVERSITY FUND

OTHER THAN A LOAN FUND FOR STUDENT
LOAN PROGRAM FUNDS REMANINING OR
OTHER ADJUSTMENTS.
REDUCTION TO LOAN FUNDS FOR THE

CANCELLATION OF 15% OF THE PRINCIPAL
BALANCE OUTSTANDING ON A FEDERAL
EDUCATION TEACHER.

EDUCATION TEACHER.
Updated 3-7-17
430504530.xls

EDUCATION TEACHER.




BALANCE OUTSTANDING AND THE RELATED
INTEREST ON A FEDERAL STUDENT LOAN
PROGRAM. CANCELLATION IS GRANTED
FOR THE FIRST AND SECOND YEAR
TECHNICIAN.
Updated 3-7-17
430504530.xls

BALANCE OUTSTANDING AND THE RELATED
INTEREST ON A FEDERAL STUDENT LOAN
PROGRAM. CANCELLATION IS GRANTED
FOR THE THIRD AND FOURTH YEARS
TECHNICIAN

TECHNICIAN.



Updated 3-7-17
430504530.xls

LANGUAGES.

LANGUAGES.

LANGUAGES.
LOAN PRINCIPAL AND INTEREST

CANCELLATION-15% ISD LIBRARY
PERSONNEL
Reductions to loan funds for forgiveness of
15% of loan principal and interest of
federally sponsored student loans for
qualifying services as independent school
district (ISD) library personnel.

PERSONNEL
Updated 3-7-17
430504530.xls

PERSONNEL

START TEACHER.

START TEACHER.

START TEACHER.

FROM THE SALE OF EQUITY,BONDS, OR
OF THE PROCEEDS OF THE SALE ARE LESS
THAN THE COST.
USED ONLY IN THE ENDOWMENT

ACCOUNTS BY THE CONTROLLER'S
DEPARTMENT.
Updated 3-7-17
430504530.xls

PERIOD, TAKING INTO CONSIDERATION
INVESTMENT PURCHASES, SALES, AND
REDEMPTIONS AND WHICH RESULTS IN A
DECREASE IN VALUE.
MISCELLANEOUS REDUCTIONS DIRECTLY TO

FUND BALANCES.
FOR USE BY CONTROLLER'S OFFICE ONLY.
Other Fund Deductions - Trustee Charges.

Miscellaneous administrative fees charged
by bond trustees for handling repayments
and other matters involving bonds issued.

DEPARTMENT ONLY.
Other fund deductions for fees,

amortization cross-campus, and charges
related to bond issuance, debt service, and
investment of proceeds.
MISCELLANEOUS FEES CHARGED TO COVER

THE COST OF PLACING A NOTE ISSUE ON
THE INVESTMENT MARKET.
REDUCTION TO FUND BALANCES FOR

AMOUNTS PAID IN ADVANCE FOR OTHER
PARTIES TO RETAIN IN THE UNIVERSITY'S
NAME FOR FUTURE USE, USUALLY FOR A
PURCHASE.
Updated 3-7-17
430504530.xls
USED AS A CONTRA ACCOUNT WHEN

RECORDING THE DETAILED REVENUES
FROM MASTERCARD AND VISA
TRANSACTIONS. OFFSET TO ACCOUNT
CONTROL 4606.
REDUCTION TO FUND BALANCES FOR

APPROPRIATED FUNDS FOR WHICH TIME
HAS EXPIRED AND THE FUNDS HAVE NOT
BEEN USED OR ENCUMBERED.
THE DEFICIT DIFFERENCE BETWEEN

ACTUAL CASH DEPOSITED AND RECORDED
FOR LOAN FUND ACCOUNTS (LEDGER 6).
ADJUSTMENTS DUE TO TRANSFER OF

BUDGETS OR CANCELLATION OF CITY OR
OTHER MUNICIPAL GOVERNMENT ENTITIES'
CONTRACT AND GRANT (LEDGER 5)
BUDGETS THAT REDUCE THE AWARD
AMOUNT.
FOR USE BY OSP AND CONTROLLER'S

OFFICE ONLY.

BUDGETS OR CANCELLATION OF
CORPORATIONS AND OTHER NON-
GOVERNMENTAL SOURCES CONTRACT AND
GRANT (LEDGER 5) BUDGETS THAT REDUCE
THE AWARD AMOUNT.

OFFICE ONLY.
Updated 3-7-17
430504530.xls

BUDGETS OR CANCELLATION OF FEDERAL
NON-LETTER OF CREDIT GOVERNMENTAL
AGENCY CONTRACT AND GRANT (LEDGER
5) BUDGETS THAT REDUCE THE AWARD
AMOUNT.

OFFICE ONLY.

BUDGETS OR CANCELLATION OF FEDERAL
LETTER OF CREDIT GOVERNMENTAL
AGENCY CONTRACT AND GRANT (LEDGER
5) BUDGETS THAT REDUCE THE AWARD
AMOUNT.

OFFICE ONLY.

BUDGETS OR CANCELLATION OF STATE
GOVERNMENTAL AGENCY CONTRACT AND
GRANT (LEDGER 5) BUDGETS THAT REDUCE
THE AWARD AMOUNT.

OFFICE ONLY.
REDUCTIONS TO THE POOLED

INVESTMENTS ACCOUNT FOR RESTRICTED
DONOR GIFTS TO THE INTEREST AND
DIVIDEND INCOME EARNED, ALLOCATED
AND TRANSFERRED TO THE INDIVIDUAL
RESTRICTED OR UNRESTRICTED ACCOUNTS
AS SPECIFIED BY THE DONOR.
FOR USE BY THE CONTROLLER'S OFFICE

ONLY.
Updated 3-7-17
430504530.xls
DESTRUCTION AND DAMAGE CAUSED BY

NATURAL DISASTER.
EXTRAORDINARY LOSSES
Reduction of Equity in individual Endowed

Investment cost centers reflecting the
amount of income transferred to the
individual restricted and unrestricted cost
centers established for this purpose.
TO IDENTIFY ENDOWMENT INCOME
RETURNED TO PRINCIPAL.
FUNDS TO ENDOWMENTS FROM NON-

ENDOWED FUNDS WITHIN THE UNIVERSITY.
Capital assets that have been transferred

out to another state agency, voluntary
assistance organization, or other institution.
Capital assets that have been transferred in

from another state agency or institution.
Transfer-out of State appropriated USAS

recognize amounts disbursed to UH-System
Administration (783).
budget offices.

recognize amounts disbursed to UH-Clear
Lake (759).
budget offices.

recognize amounts disbursed to UH-
Downtown (784).
budget offices.
Updated 3-7-17
430504530.xls

recognize amounts disbursed to UH-Victoria
(765).
budget offices.

recognize amounts disbursed to University
of Houston (730).
budget offices.

recognize amounts disbursed to entities
outside the University of Houston System.
budget offices.
NON-MANDATORY TRANSFER TO SYSTEM

ADMINISTRATION.

USE ONLY.
NON-MANDATORY TRANSFER TO UH-CLEAR

LAKE.

USE ONLY.
NON-MANDATORY TRANSFER TO UH-

DOWNTOWN.

USE ONLY.
NON-MANDATORY TRANSFER TO UH-

VICTORIA.

USE ONLY.
Updated 3-7-17
430504530.xls
NON-MANDATORY TRANSFER TO UH.

USE ONLY.
TO IDENTIFY TRANSFERS FROM CAMPUSES

TO UHSA FOR INSTITUTIONAL
ADVANCEMENT ASSESSMENTS.

UH.

UHCL.

UHD.

UHV.
ENDOWMENT MATCHING FUND -

INTERCAMPUS TRANSFERS OUT
To record intercampus transfers out of
Endowment Matching Fund income.
ENDOWMENT INCOME - INTERCAMPUS

TRANSFERS OUT
To record intercampus transfers out of
Endowment income.
MANDATORY TRANSFER TO SYSTEM

ADMINISTRATION.

USE ONLY.
Updated 3-7-17
430504530.xls
MANDATORY TRANSFER TO UH-CLEAR LAKE.

USE ONLY.
MANDATORY TRANSFER TO UH-

DOWNTOWN.

USE ONLY.
MANDATORY TRANSFER TO UH-VICTORIA.

USE ONLY.
MANDATORY TRANSFER TO UH.

USE ONLY.
REQUIRED FUND TRANSFERS FROM

COMPONENT TO ANOTHER TO RETIRE DEBT
THAT DOES NOT RELATE TO THE GENERAL
USE FEE OR SKILES PROGRAM.

REQUIRED TRANSFER OF FUNDS REVENUE

TRANSFERS TO SYSTEM FROM A
COMPONENT CAMPUS TO SYSTEMS
ADMINISTRATION FOR THE RETIREMENT OF
DEBT WHERE THE FUNDS ORIGINATED
FROM AN INTERCOMPONENT AGREEMENT.
Updated 3-7-17
430504530.xls
DESIGNATED TUITION PLEDGED - CLEAR

LAKE
FUND TRANSFER TO ANOTHER CAMPUS

BY UH CLEAR LAKE AS AGREED FROM
STUDENT DESIGNATED TUITION FEES


DOWNTOWN

BY UH DOWNTOWN AS AGREED FROM


BY UH VICTORIA AS AGREED FROM

Updated 3-7-17
430504530.xls


BY UH AS AGREED FROM STUDENT
DESIGNATED TUITION FEES (PREVIOUSLY
REFERRED TO AS GENERAL USE FEES OR
BUILDING USE FEES.)


BY UH CLEAR LAKE WHERE FUNDS WERE
EDUCATION CODE.


BY UH DOWNTOWN WHERE FUNDS WERE
EDUCATION CODE.

Updated 3-7-17
430504530.xls

BY UH VICTORIA WHERE FUNDS WERE
EDUCATION CODE.


BY UH WHERE FUNDS WERE COLLECTED
FROM $5 OF STUDENT TUITION PER
SEMESTER AS ALLOWED BY THE TEXAS
EDUCATION CODE.

REQUIRED TRANSFER OF FUNDS TO THE

CURRENT GENERAL UNRESTRICTED FUND
GROUP, LEDGER 1, OTHER THAN FROM THE
SERVICE ACCOUNTS GROUP (18XXXX).
REQUIRED TRANSFER OF FUNDS TO THOSE

LEDGER 1 ACCOUNTS THAT HAVE BEEN
DESIGNATED AS SERVICE DEPARTMENTS
(18XXXX) PROVIDING GOODS AND
SERVICES TO THE UNIVERSITY AND ARE
NOT SELF-SUPPORTING.
REQUIRED TRANSFER OF FUNDS TO THE

DESIGNATED UNRESTRICTED FUND GROUP
LEDGER 2.
Updated 3-7-17
430504530.xls
REQUIRED TRANSFER OF FUNDS TO LOAN

FUND ACCOUNTS IN LEDGER 6 TO RECORD
THE UNIVERSITY'S PORTION OF STUDENT
LOAN PROGRAMS AS REQUIRED BY THE
FEDERAL GOVERNMENT.
REQUIRED TRANSFER OF UNRESTRICTED

FUNDS TO AN AUXILIARY ENTERPRISES
(LEDGER 3) ACCOUNT.
REQUIRED TRANSFER OF LOCAL FUNDS TO

RESTRICTED LOCAL ACCOUNTS (LEDGER 4).
REQUIRED TRANSFER OF FUNDS TO

RESTRICTED FINANCIAL AID FUNDS IN
LEDGER 4 ACCOUNTS.

RESTRICTED SPONSORED PROGRAMS FUND

LEDGER 6 STUDENT LOAN FUND
ACCOUNTS.
REQUIRED TRANSFER OF FUNDS TO LOAN

FUND ACCOUNTS IN LEDGER 6 TO RECORD
THE UNIVERSITY'S PORTION OF STUDENT
LOAN PROGRAMS AS REQUIRED BY THE
FEDERAL GOVERNMENT.

LEDGER 6 ENDOWMENT FUND ACCOUNTS.
REQUIRED TRANSFER OF FUNDS LEDGER 7

TO BE USED FOR THE CONSTRUCTION OR
MAINTENANCE OF BUILDINGS AND CAPITAL
EQUIPMENT. ACCOUNTS 070000-072999.

LEDGER 7 RENEWAL AND REPLACMENT
ACCOUNTS (073000-074999).
Updated 3-7-17
430504530.xls

ACCOUNTS RELATED TO THAT PART OF
TUITION FEE (GENERAL USE FEE) PAYMENTS
USED TO RETIRE DEBT AS STATED IN THE

LEDGER 7 ACCOUNTS SPECIFICALLY SET UP
FOR THE RETIREMENT OF DEBT (075000-
075999).

ACCOUNTS RELATED TO THAT PART OF
TUITION PAYMENTS USED TO RETIRE DEBT
AS STATED IN THE TEXAS EDUCATION
CODE.

LEDGER 7 CAPITALIZED FIXED ASSET
ACCOUNT (076000-079999).
Mandatory Transfer To Retirement of

Indebtedness Fund Group - HEAF Debt
Service Funds From UH-Clear Lake.
Fund transfer to a campus Plant Fund debt
retirement cost center by UH-Clear Lake, as
agreed, from Higher Education Assistance
Funds (HEAF). Restricted for Accounting
Mandatory Transfer to Retirement of

Indebtedness Fund Group - HEAF Debt
Service Funds From UH-Downtown.
retirement cost center by UH-Downtown, as
agree, from Higher Education Assistance
Funds(HEAF). Restricted for Accounting
Updated 3-7-17
430504530.xls
Mandatory Transfer to Retirement of

Indebtedness Fund Group-HEAF Debt
Service Funds From UH-Victoria.
retirement cost center by UH-Victoria, as
agreed, from Higher Education Assistance
Funds (HEAF). Restricted for Accounting
Mandatory Transfer To Retirement of

Indebtedness Fund Group-HEAF Debt
Service Funds From University of Houston.
retirement cost center by University of
Houston, as agreed, from Higher Education
Assistance Funds (HEAF). Restricted for
Accounting Department use only.
FUND TRANSFER TO A LEDGER 1, CURRENT

UNRESTRICTED GENERAL ACCOUNT, OTHER
THAN A 018XXX ACCOUNT.
FUND TRANSFER TO A LEDGER 1 ACCOUNT

WHICH IS A SERVICE DEPARTMENT THAT
PROVIDES GOODS AND SERVICES TO THE
UNIVERSITY AND IS NOT SELF-SUPPORTING.
ACCOUNTS ARE IN THE 018XXX SERIES.
FUND TRANSFER FROM SPRING SEMESTER

TUITION ACCOUNTS USED TO RETIRE DEBT
AS ALLOWED UNDER THE TEXAS
EDUCATION CODE.
FUND TRANSFER FROM SUMMER SEMESTER

EDUCATION CODE.
Updated 3-7-17
430504530.xls
FUND TRANSFER TO LEDGER 2 GRANT

ACCOUNTS FOR FALL TUITION SET ASIDE
FOR THE TEXAS PUBLIC EDUCATION GRANT
PROGRAM.


ACCOUNTS FOR SPRING TUITION SET ASIDE
PROGRAM.


ACCOUNTS FOR SUMMER TUITION SET
GRANT PROGRAM.

FUND TRANSFER FROM FALL SEMESTER

EDUCATION CODE.
DECREASE IN AN ACCOUNT'S FUND

AVAILABLE FUND BALANCE IN THAT
ACCOUNT TO ANOTHER ACCOUNT.
RESTRICTED FOR USE IN THE

EDUCATIONAL AND GENERAL FUND
(LEDGER 1). RESTRICTED FOR FINANCE
Updated 3-7-17
430504530.xls
TRANSFER TO AN ACCOUNT IN THE

DESIGNATED UNRESTRICTED FUND GROUP
(LEDGER 2).
FUND TRANSFER FROM SPRING SEMESTER

EDUCATION CODE.
FUND TRANSFER FROM SUMMER SEMESTER

EDUCATION CODE.
FUND TRANSFER TO LEDGER 6 LOAN

ACCOUNTS FOR FALL TUITION SET ASIDE
PROGRAM.


ACCOUNTS FOR SPRING TUITION SET ASIDE
PROGRAM.


AMOUNTS FOR SUMMER TUITION SET ASIDE
PROGRAM.

FUND TRANSFER FROM FALL SEMESTER

EDUCATION CODE.
Updated 3-7-17
430504530.xls
NON-MANDATORY TRANSFER TO DESIG-DES

TUIT FD BAL REALLOCATION
DECREASE IN AN ACCOUNT'S FUND

AVAILABLE DESIGNATED TUITION (GENERAL
USE FEE) FUND BALANCE IN THAT ACCOUNT
TO ANOTHER ACCOUNT.
RESTRICTED FOR USE IN THE DESIGNATED

FUND (LEDGER 2).
USE ONLY.
TRANSFER TO AN ACCOUNT IN AUXILIARY

ENTERPRISES UNRESTRICTED FUND GROUP
(LEDGER 3).
TRANSFER TO AN ACCOUNT IN CURRENT

RESTRICTED FUND GROUP (LEDGER 4).
NON-MANDATORY TRANSFER OF FUNDS TO

SCHOLARSHIP FUND GROUP (LEDGER 4).
TRANSFER TO AN ACCOUNT IN THE

RESTRICTED SPONSORED PROGRAMS
CONTRACTS AND GRANTS FUND GROUP
(LEDGER 5).
TRANSFER TO A LOAN FUND ACCOUNT IN

THE LEDGER 6 FUND GROUP.
TRANSFER TO AN ENDOWMENT ACCOUNT

IN THE LEDGER 6 FUND GROUP.
Updated 3-7-17
430504530.xls
TRANSFER TO AN ACCOUNT IN THE LEDGER

7 FUND GROUP IDENTIFIED AS
UNEXPENDED PLANT FUNDS, FUND GROUP
70, ACCOUNT RANGE 070000-072999.

ACCOUNTING.

7 FUND GROUP IDENTIFIED AS RENEWAL
AND REPLACEMENT FUNDS, FUND GROUP
72, ACCOUNT RANGE 073000-074999.

ACCOUNTING.

7 FUND GROUP USED TO ACCUMULATE
FUNDS TO RETIRE DEBT ON PHYSICAL
PLANT ASSETS. FUND GROUP 74,

ACCOUNTING.

7 FUND GROUP WHERE PHYSICAL PLANT
AND EQUIPMENT ASSETS ARE RECORDED.
FUND GROUP 76, ACCOUNT RANGE
076000-079999.

ACCOUNTING.
Transfer out of USAS cash balances from

one USAS state appropriation to another
USAS state appropriation
Transfer of Student Service Fees Equity to a

cost center in the Auxiliary Enterprises
Unrestricted Fund Group (Ledger 3).
Updated 3-7-17
430504530.xls
Transfer of equity (originating from

endowment income from the Moores
Endowment) to a cost center in the
Auxiliary Enterprises Unrestricted Current
Fund Group (Ledger 3).
NON-MANDATORY TRANSFER OF HEAF

FUNDS TO THE PLANT FUND GROUP.
TRANSFER OF HEAF FUNDS EQUITY TO A
CAMPUS PLANT FUND COST CENTER, IN
ACCORDANCE WITH THE DIRECTIVES OF
UNIVERSITY MANAGEMENT. RESTRICTED TO
USE BY CAMPUS ACCOUNTING AND BUDGET
OFFICES.
NON-MANDATORY TRANSFER OF
DEPARTMENTAL REPLACEMENT FUNDS TO
THE PLANT FUND GROUP.
TRANSFER OF DEPARTMENTAL FUNDS
EQUITY TO A DEPARTMENTAL PLANT FUND
COST CENTER FOR THE PURPOSE OF
ESTABLISHING A RENEWAL AND
REPLACEMENT RESERVE FOR EQUIPMENT,
IN ACCORDANCE WITH THE DIRECTIVES OF
UNIVERSITY MANAGEMENT AS
DOCUMENTED IN AN APPROVED PLAN.
RESTRICTED TO USE BY CAMPUS
Non-Mandatory Transfer Of Equity Balance

To Another Fund.
Transfer of institutional or departmental
fund equity balances to another fund cost
center, for the purpose of providing
sufficient equity funds to insure continuity
of departmental operations, in accordance
with the directives of University
management. Restriced to use by campus
Updated 3-7-17
430504530.xls

OTHER SYSTEM COST CENTERS. USED FOR
THE CORE POOL ENDOWMENT.
TO IDENTIFY TRANSFERS OUT OF

ENDOWMENT INCOME BENEFICIARY COST
CENTERS TO OTHER COST CENTERS FOR
ENDOWMENT MATCHING FUNDS.
TO IDENTIFY TRANSFERS OF ENDOWMENT

INCOME OUT OF THE INCOME BENEFICIARY
COST CENTER. ALLOWABLE ONLY IF
ALLOWED BY TERMS OF ENDOWMENT.
To identify transfers out of mineral rights

and royalties designated for campus use
but dedicated to endowments by
managment though the use of quasi
endowments.
Nonmandatory Transfer Out - Use for

reclassifying Construction In Progress (CIP)
in Plant Funds.

ENDOWMENTS FOR INSTITUTIONAL
RESTATEMENT - TRS PENSIONS - Record TRS

pension restatement of beginning balance
as directed by the Texas State Comptroller
in accordance with GASB 68, effective
AFR - Other Fund Additions
For Beginning Balance restatements not
specified by other accounts.
AFR - Other Fund Deductions
Tuition Discount - AFR adjusting entry to

record tuition discount for financial
reporting purposes.
Updated 3-7-17
430504530.xls
Pledged Receivables/Revenue for financial

reporting purposes.
GASB 33 Gift Revenue to be used for

financial reporting purposes for reporting
revenues related to gift pledges.
GASB 33 Additional Gift Revenue to be used

for financial reporting purposes for
reporting revenues related to gift pledges.
AFR - IDC elimination account for federal

grants and used exclusively for financial
reporting purposes.
AFR - IDC elimination account for federal

pass-through grants and used exclusively
for financial reporting purposes.
AFR - IDC elimination account for state

reporting purposes.
AFR - IDC elimination account for state

pass-through grants and used exclusively
AFR - IDC elimination account for local

reporting purposes.
AFR - IDC elimination account for private

reporting purposes.
AFR - SEFA Grant Revenue Offset Account

not displayed on SEFA and used exclusively
Interest Income - Proceeds from interest

income for allocation of interest and
investment income for financial reporting
Updated 3-7-17
430504530.xls
Investment Income - Proceeds from

investment income for allocation of interest
and investment income for financial
reporting purposes in the preparation of the
Tuition Discount - AFR adjusting entry to

record tuition discount against auxiliary
sales and services for portion of institutional
aid that pays for residence halls and
parking; for financial reporting purposes.
OTHER CASH TRANSFER WITHIN A FUND OR

ACCOUNT BETWEEN AGENCIES
This account substitutes for 42414. To
avoid inflating revenue & expense, 39425 &
39525 will be used to transfer cash back &
forth between UH & THECB.
GAAP elimination of multi-fund revenue

recognition for fees earned from federal
agencies to cover the cost of complying
with various reporting requirements.
Student Aid Expenses - AFR adjusting entry

to record tuition discount for financial
reporting purposes.
GASB 33 Uncollectible pledges written off
AFR - Capital Outlay Acquisitions

AFR - Vacation Expense
AFR - Worker's Compensation Claims
AFR - Unemployment Compensation Claims
AFR - SEFA Grant Expense Offset Account

not displayed on SEFA and used exclusively
Updated 3-7-17
430504530.xls
AFR - Pass-Thru Adjustment account which

is included on SEFA or SPTR and is used
exclusively for financial reporting purposes.
AFR-FED PASS-TO EXP ADJ MATRIX
AFR-ST PASS-TO EXP ADJ MATRIX
AFR-P/T EXP ADJ MATRIX SUB-A1
AFR-P/T EXP ADJ MATRIX SUB-B1
AFR-P/T EXP ADJ MATRIX SUB-C1
AFR-P/T EXP ADJ MATRIX SUB-D1
FR-P/T EXP ADJ MATRIX SUB-E1
AFR-P/T EXP ADJ MATRIX SUB-E2

AFR-DEPRECIATION EXPENSE
AFR-AMORTIZATION EXPENSE
TRS PENSION EXPENSE. To record TRS

pension expense as directed by the Texas
State Comptroller in accordance with GASB
68, effective beginning with FY15.
TRS PENSION CONTRIBUTION. To record

TRS pension contributions as directed by
the Texas State Comptroller in accordance
with GASB 68, effective beginning with
FY15.
Updated 3-7-17
430504530.xls
OTHER CASH TRANSFER WITHIN A FUND OR

ACCOUNT BETWEEN AGENCIES
This account substitutes for 53870. To
avoid inflating revenue & expense, 39425 &
39525 will be used to transfer cash back &
forth between UH & THECB.
TRS OTHER EXPENSE. To record TRS other

expense as directed by the Texas State
Adjustment account to be used for financing

charges on any capital borrowing.
RESTRICTED FOR USE BY CAMPUS
AFR ADJUSTMENT - PRINCIPAL PAYMENTS

ON CAPITAL BORROWING Adjustment
account for principal payments on any type
of capital borrowing. RESTRICTED FOR USE
BY CAMPUS ACCOUNTING OFFICES ONLY.
GAAP elimination of multi-fund expense

recognition for administrative expenses
incurred in support of certain federal
financial aid programs, such as PELL and
College Work-Study.
Adjustment account to be used only for
financial reporting purposes.
OPEB EXPENSE - Record OPEB expense as

accordance with GASB 75 effective
OPEB CONTRIBUTION - Record OPEB

contribution as directed by the Texas State
Comptroller in accordance with GASB 75
Updated 3-7-17
430504530.xls
This account is used to store the PeopleSoft

calculated reserve for encumbrances.
REVENUE FROM THE COST OF INSTRUCTION

AND EDUCATION FROM STUDENTS WHO
QUALIFY AS PERSONS RESIDING IN THE
STATE ACCORDING TO TEXAS
EDUCATION CODE. RESTRICTED TO USE BY
UH COMPONENT ACCOUNTING AND
BUDGET OFFICES. Tuition and Fees

ARE CITIZENS OF A COUNTRY OTHER THAN
THE UNITEDSTATES. RESTRICTED TO USE BY

THE UNITEDSTATES. RESTRICTED TO USE
BY UH COMPONENT ACCOUNTING AND
THAT PART OF TUITION REVENUES, NOT

EXCEEDING $5 PER STUDENT IN A REGULAR
SEMESTER, WHICH IS PLEDGED TO THE
RETIREMENT OFBONDS ISSUED BY THE
UNIVERSITY. RESTRICTED TO USE BY UH
OFFICES. Tuition and Fees
A PORTION OF THE TUITION SET ASIDE FOR

THE STATE FINANCIAL ASSISTANCE
PROGRAMS. RESTRICTED TO USE BY UH
Updated 3-7-17
430504530.xls
FOR USE BY GENERAL AND DESIGNATED

ACCOUNTS FOR ESTIMATED
UNCOLLECTIBLE RECEIVABLES FOR
STUDENT TUITION RECORDED IN
SUBCODES 0011, 0012, 0014. RESTRICTED
TO USE BY UH COMPONENT
ACCOUNTING AND BUDGET OFFICES. Tuition and Fees
RETURN OF TUITION REVENUES

PREVIOUSLY RECORDED. RESTRICTED TO
USE BY UH COMPONENT ACCOUNTING AND

ACCOUNTS TO ALLOCATE TUITION
REVENUES FOR STUDENT LOAN UNDER THE
TEXAS PUBLIC EDUCATION GRANT (TPEG).

ACCOUNTS TO ALLOCATE TUITION
REVENUES SET ASIDE TO PAY DEBT
SERVICES ON BONDS PAYABLE AS
ALLOWED IN THE TEXAS EDUCATION CODE.
Updated 3-7-17
430504530.xls
The portion of the tuition charges for

resident students enrolled in the school of
law equal to one percent of those charges.
This amount must be set aside and
deposited into the State Treasury under the
control of the State Comptroller to be used
for the sole purpose of repayment of
education loans of attorneys (VTCA
61.9731, Educ Code & VTCA 61.961, Educ
Code) Restricted to use by UH component
accounting and budget offices. Tuition and Fees
The portion of the tuition charges for

resident undergraduate students at the
institution equal to five percent of those
charges that is in excess of $46 per
semester credit hour. This amount must be
set aside and deposited into the State
Treasury to be used for the Texas B-On-time
student loan account. (VTCA 56.465, Educ
Code).
Restricted to use by UH component
The portion of the tuition charges for each

student enrolled in a doctoral program
other than law or health professions equal
to $2 for each SCH for which the student is
enrolled. This amount must be set aside
and deposited into the State Treasury under
the control of the State Comptroller to be
used for the sole purpose of repayment of
student loans of individuals employed as
faculty and administrators at higher ed
institutions. Funds are transferred to the Tx
Higher Ed Coord Bd. (VTCA 56.095, Educ
Code) Restricted to use by UH component
Updated 3-7-17
430504530.xls


ARE NOT RESIDENT OF THE STATE
ACCORDING TO TEXAS EDUCATION.

TUITION CHARGED TO RESIDENT

DOCTORAL STUDENTS WHO HAVE
DOCTORAL SCH GREATER THAN ALLOWED
FOR PURPOSES OF STATE FUNDING UNDER
§ 61.059L. TUITION CHARGED IS
ACCOUNTED FOR AS IF COLLECTED UNDER
54.008. TEC 54.012. RESTRICTED TO USE
Updated 3-7-17
430504530.xls
TUITION CHARGED TO RESIDENT UG

STUDENTS WITH EXCESS SCH AS DEFINED
BY THE EDUCATION CODE, OR FOR
REPEATED COURSES. TEC 54.014.


ARE NOT RESIDENT OF THE STATE
ACCORDING TO TEXAS EDUCATION.

Tuition Fees charged each student,

according to number of hours and length of
session. TEX. EDUC. CODE ANN 54.051,
54.0512,54.0513, 54.065, 61.539 Tuition and Fees

54.0512,54.0513, 54.065, 61.539 Tuition and Fees
Updated 3-7-17
430504530.xls

54.0512,54.0513, 54.065, 61.539 Tuition and Fees
UG-TUITION STATUTORY-RESIDENT Tuition and Fees
GR-TUITION STATUTORY-RESIDENT Tuition and Fees
UG-TUIT STATUTORY-NON-RESID Tuition and Fees
GR-TUIT STATUTORY-NON-RESID Tuition and Fees
UG-TUITION STATUTORY-FOREIGN Tuition and Fees
GR-TUITION STATUTORY-FOREIGN Tuition and Fees
Statutory Tuition revenue from foreign

undergraduate students that participate in
the Fixed Rate Tuition program. Restricted
to use by UH Component Accounting and
Bursar's Offices. Tuition and Fees
Statutory Tuition revenue from

undergraduate students who qualify as
persons residing in the state per Texas
Education Code that participate in the Fixed
Rate Tuition program. Restricted to use by
UH Component Accounting and Bursar's
Offices. Tuition and Fees
Record adjustments to Statutory Tuition

revenue from undergraduate students who
qualify as persons residing in the state per
Texas Education Code that participate in the
Fixed Rate Tuition program. Adjustments
occur when students register for SCH other
than that prescribed by the Fixed Rate
Tuition Program. Restricted to use by UH
Component Accounting and Bursar's
Statutory Tuition revenue from

undergraduate students who do not qualify
as persons residing in the state per Texas
Updated 3-7-17
430504530.xls
Record adjustments to Statutory Tuition

do not qualify as persons residing in the
state per Texas Education Code that
participate in the Fixed Rate Tuition
program. Adjustments occur when students
register for SCH other than that prescribed
by the Fixed Rate Tuition Program.
Restricted to use by UH Component
Accounting and Bursar's Offices. Tuition and Fees
REVENUES FROM STUDENTS FOR THE

OCCUPANCY, SERVICES, USE AND/OR
AVAILABILITY OF ALL OR ANY OF THE
PROPERTY, BUILDINGS, ACTIVITIES,
OPERATIONS OR OTHER FACILITIES.
FOR USE BY LEDGER 2 ACCOUNTS FOR

NON-MANDATORY STUDENT FEES ON
PROVISIONS FOR BAD DEBTS TO STUDENTS
ACCOUNTS RECEIVABLES.

STUDEENT GENERAL USE FEES
RECORDED IN SUBCODE 0026.
RESTRICTED TO USE BY UH
RETURN OF GENERAL USES FEE REVENUES

PREVIOUSLY RECORDED. RESTRICTED TO
Updated 3-7-17
430504530.xls





Updated 3-7-17
430504530.xls


54.0512,54.0513, 54.065, 61.539 Tuition and Fees
UG-TUITION DIFFER DESIG-RESIDE Tuition and Fees
GR-TUITION DIFFER DESIG-RESIDE Tuition and Fees
UG-TUITION DIFFER DESIG-NON-RES Tuition and Fees
GR-TUITION DIFFER DESIG-NON-RES Tuition and Fees
UGTUITION DIFFER DESIG-FOREIGN Tuition and Fees
GR-TUITION DIFFER DESIG-FOREIGN Tuition and Fees

UG-TUITION GENERAL DESIG-RES Tuition and Fees
GR-TUITION GENERAL DESIG-RES Tuition and Fees
Undergraduate - Designated Tuition -

Deregulated - Resident.
Revenue for the cost of instruction and
education from students who qualify as
persons residing in the State according to
the Texas Education Code. Restricted to
use by UHS component accounting and
budget offices. Tuition and Fees
Graduate - Designated Tuition - Deregulated

- Resident.
education from students who qualify as
persons residing in the State according to
the Texas Education Code. Restricted to
use by UHS component accounting and
budget offices. Tuition and Fees
Updated 3-7-17
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UG-TUITION GEN DESIG-NON-RES Tuition and Fees

GR-TUITION GEN DESIG-NON-RES Tuition and Fees

Deregulated - Non Resident.
education from students who are not
residents of the State according to the
Texas Education Code. Restricted to use by
UHS component accounting and budget
offices. Tuition and Fees

- Non Resident.
education from students who are not
residents of the State according to the
Texas Education Code. Restricted to use by
UHS component accounting and budget
UG-TUITION GEN DESIG-FOREIGN Tuition and Fees
GR-TUITION GEN DESIG-FOREIGN Tuition and Fees

Deregulated - Foreign.
education from students who citizens of a
country other than the United States.
Restricted to use by UHS component

- Foreign.
education from students who citizens of a
country other than the United States.
Restricted to use by UHS component Tuition and Fees
Additional Designated Tuition revenue from

Education Code that participate in the
Variable Rate Tuition program. Restricted to
use by UH Component Accounting and
Updated 3-7-17
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graduate students who do not qualify as
Education Code. Restricted to use by UH

Differential Designated Tuition revenue from

foreign undergraduate students that
program. Restricted to use by UH


Designated Tuition revenue from foreign

undergraduate students that participate in
the Fixed Rate Tuition program. Restricted
to use by UH Component Accounting and
Updated 3-7-17
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Designated Tuition revenue from

Record adjustments to Designated Tuition

qualify as persons residing in the state per
Texas Education Code that participate in the
Fixed Rate Tuition program. Adjustments
occur when students register for SCH other
than that prescribed by the Fixed Rate
Tuition Program. Restricted to use by UH
Designated Tuition revenue from

Record adjustments to Designated Tuition

do not qualify as persons residing in the
state per Texas Education Code that
program. Adjustments occur when students
register for SCH other than that prescribed
by the Fixed Rate Tuition Program.
Restricted to use by UH Component
Accounting and Bursar's Offices. Tuition and Fees
Updated 3-7-17
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NON-INSTRUCTIONAL STUDENT SERVICE

ACTIVITIES SEPARATE AND APART FROM
REGULARLY SCHEDULED ACADEMIC
FUNCTIONS OF THE INSTITUTIONS AND
DIRECTLY INVOLVES OR BENEFITS
STUDENTS. AUTHORIZED UNDER
EDUCATION CODE § 54.5061. RESTRICTED
TO USE BY ACCOUNTING AND BUDGET

STUDENT FEE RECORDED IN SUBCODE
0024. RESTRICTED TO USE BY UH
RETURN OF VARIOUS STUDENT SERVICE FEE

REVENUES PREVIOUSLY RECORDED.
NON-INSTRUCTIONAL STUDENT SERVICE

ACTIVITIES SEPARATE AND APART FROM
REGULARLY SCHEDULED ACADEMIC
FUNCTIONS OF THE INSTITUTIONS AND
DIRECTLY INVOLVES OR BENEFITS
STUDENTS. AUTHORIZED UNDER
EDUCATION CODE § 54.5061. RESTRICTED
TO USE BY ACCOUNTING AND BUDGET
Updated 3-7-17
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REVENUES FROM FEES PAID BY STUDENTS

FOR CLASSES IN WHICH CERTAIN
EQUIPMENT OR INSTRUCTION RESOURCES
ARE NEEDED, SUCH AS A PIANO USE FEE
OR TUTORIAL CHARGES. RESTRICTED TO
REVENUE FROM FEES CHARGED TO

STUDENTS ENROLLED IN COURSES WHICH
USE A LABORATORY. THE FEE COVERS THE
COST OF MATERIAL AND SUPPLIES
USED IN THE LABORATORY. RESTRICTED
TOUH COMPONENT ACCOUNTING AND
REVENUE FROM SPECIAL CHARGES

ASSESSED TO STUDENTS AS ASSIGNED BY
STUDENT ACCOUNTING. RESTRICTED TO
REVENUES FROM ORIENTATION AND

INTERNATIONAL ORIENTATION FEES.
RESERVED FOR UNIVERSITY WIDE
ORIENTATION. RESTRICTEDTO USE BY UH
FIXED FEE CHARGED TO STUDENTS WHO

ARE NOT CITIZENS OF THE UNITED STATES
TO COVER THE ADDITIONAL COST OF
PROCESSING REQUIRED DOCUMENTS.
Updated 3-7-17
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FEES PAID FOR REGISTRATION IN

CONTINUING EDUCATION OF OTHER
SPECIAL COURSES AND CONFERENCES.
FOR USE AT COLLEGE/DEPT LEVELS. Tuition and Fees
CONTRACT FEE PAID ON BEHALF OF

CERTAIN NON-RESIDENT STUDENTSIN THE
COLLEGE OF OPTOMETRY. FOR OPTOMETRY
ACCOUNTS ONLY. Tuition and Fees
REVENUE FROM THE PENALTY IMPOSED FOR

ENROLLMENT AFTER A SPECIFIED DATE
AT THE BEGINNING OF A SEMESTER.
ACCOUNTING AND BUDGET OFFICE. Tuition and Fees
NON-TUITION FEES CHARGED FOR

APPROVED COURSE OFFERINGS IN OTHER
COUNTRIES. Tuition and Fees
FEES FOR CONSTRUCTION, OPERATION,

MAINTENANCE AND IMPROVEMENTS OF
STUDENT UNIONS, UNIVERSITY CENTERS,
AND STUDENT CENTERS. AUTHORIZED
UNDER EDUCATION CODE § 54.526 UH; §
54.527 UHD; AND § 54.5405 UHV.
RESTRICTED TO USE BY ACCOUNTING AND
DEDICATED STUDENT SERVICE FEE USED

TO DEFRAY THE COST OF THE CAMPUS
HEALTH CENTER SERVICES TO STUDENTS.
RESSTRICTED TO USE BY UH COMPONENT
Updated 3-7-17
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REVENUE FROM FEES TO COVER THE COST

OF DATA PROCESSING EQUIPMENT AND
SUPPLIES. RESTRICTED TO USE BY UH
REVENUES FROM STUDENT FEEES USED TO

IMPROVE THE LIBRARY FACILITIES.
FEE CHARGED TO STUDENTS AS REQUIRED

BY THE STATE TO SUPPORT SCHOLARSHIPS
FOR INTERNATIONAL STUDY PROGRAMS. Tuition and Fees
FEE CHARGED TO FORMER STUDENTS TO

DEFRAY THE COST OF PROCESSING
APPLICATION TO THE UNIVERSITY FOR A
PARTICULAR COURSE OF STUDY.
FEE CHARGED TO STUDENTS TO DEFRAY

THE COST OF PROCESSING APPLICATION
TO THE UNIVERSITY OR A PARTICULAR
COURSE OF STUDY. Tuition and Fees
FEE CHARGED TO APPLICANTS FOR

GRADUATE STUDY TO DEFRAY THE COST
OF PROCESSING APPLICATION TO THE
UNIVERSITY OR A PARTICULAR COURSE
OF STUDY. Tuition and Fees
CHARGES LEVIED ON STUDENTS FOR THE

PROCESSING OF ADMISSION APPLICATIONS
TO SPECIFIC COLLEGES AND PROGRAMS. Tuition and Fees
Updated 3-7-17
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FEE PAID BY STUDENTS OR FORMER

STUDENTS FOR A COPY OF THEIR
ACADEMIC RECORD. RESTRICTED TO USED
FEE PAID BY CANDIDATE FOR GRADUATION

TO DEFER THE COSTS INCURRED IN THE
AWARDING OF AN ACADEMIC DEGREE. Tuition and Fees
FEE PAID BY GRADUATE STUDENT UPION

COMPLETION OF THE THESIS OR
DISSERTATION TO COVER THE COST OF
PUBLISHING THAT DISSERTATION OR
THEIR PUBLISHED WORK BY A GRADUATE
STUDENT. Tuition and Fees
FEES CHARGED FOR REPLACEMENT OF

UNIVERSITY LIBRARY BOOKS. RESTRICTED
TO USE BY CAMPUS LIBRARIES. Tuition and Fees
Tuition and Fees
FEE PAID BY ENROLLED STUDENTS FOR THE

ADMINISTRATION OF IDENTIFICATION
CARD SYSTEM. Tuition and Fees
FEES PAID FOR SPECIAL, NON-CONTINUING

EDUCATION TRAINING PROGRAMS AND
CONFERENCES. Tuition and Fees
CHARGE LEVIED UPON STUDENTS

ENROLLED IN A SPECIFIC COURSE OR
COURSE OF STUDY TO COVER COST OF
SPECIALIZED ITEMS, TOOLS OR OTHER
ASSETS REQUIRED FOR THE COURSE. Tuition and Fees
CHARGE LEVIED UPON STUDENTS

ENROLLED IN A SPECIFIC COURSE
ORCOURSE OF STUDY FOR THE PROVIDING
OF EDUCATIONAL SERVICES TO INCLUDE
TUTORING EXPENSES, CLASSROOM
MATERIAL. DOES NOT INCLUDE
LABORATORY MATERIALS OR EQUIPMENT Tuition and Fees
Updated 3-7-17
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FEES CHARGED TO STUDENTS FOR THE

ADMINISTRATION OF SPECIAL
EXAMINATIONS. Tuition and Fees
FEES CHARGED FOR CONSULTANT AND
EVALUATION SERVICES. Tuition and Fees
FEES CHARGED TO DEFRAY COST

INCURRED IN THE USE OF PLACEMENT
SERVICES.. Tuition and Fees
INTRAMURAL ATHLETIC ACTIVITIES FEES. Tuition and Fees
CHARGES TO STUDENTS BY THE BURSAR'S

OFFICE FOR INSTALLMENT PAYMENT PLANS,
CHECK CASHING, RETURNED CHECKS AND
OTHER MISCELLANEOUS SERVICES.
RESRICTED TO USE BY UH COMPONENT
RESERVED. Tuition and Fees
DEPARTMENT SPECIFIC FEES COLLECTED

THROUGH ABC/STUDENT ACCOUNTING. Tuition and Fees

THRUGH ABC/STUDENT ACCOUNTING. Tuition and Fees

THROUGH ABC/STUDENT ACCOUNTING. Tuition and Fees
CHARGES TO STUDENTS BY THE STUDENT

FINANCIAL SERVICES OFFICEFOR LATE FEES.
PENALTY IMPOSED WHEN ACCOUNT
BALANCE IS NOT PAID BY THE PRESCRIBED
DUE DATE. RESTRICTED TO USE BY UH
COMPONENT ACCOUNTING & BUDGET
OFFICE. Tuition and Fees
Updated 3-7-17
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CHARGES TO STUDENTS BY THE STUDENT

FINANCIAL SERVICES DEPT FOR
SEVERANCE OF SERVICE FEES. PENALTY
IMPOSED WHEN UNPAID ACCOUNT
BALANCE GOES INTO COLLECTION STATUS.
DEBTOR'S ACCESS TO UNIVERSITY
PROVIDED SERVICES IS SUSPENDED UNTIL
OBLIGATION IS PAID. RESTRICTED TO USE
BY UH COMPONENT ACCOUNTING &
BUDGET OFFICE. Tuition and Fees
DISTANCE Tuition and Fees
DISTANCE LEARNING FEE FOR WEB BASED
COURSES. Tuition and Fees
RETURN OF PARKING FEES ORIGINALLY

RECORDED AND CREDITED TO SUBCODE
0361 OR 0362, RESTRICTED TO USE BY UH
COMPONENT ACCOUNTING OFFICES. Tuition and Fees
RETURN OF LATE REGISTRATION FEES

ORIGINALLY RECORDED AND CREDITED TO
SUBCODE 0031. RESTRICTED TO USE BY UH
COMPONENT ACCOUNTING OFFICES. Tuition and Fees
RETURN OF INTERNATIONAL EDUCATION

FEES ORIGINALLY RECORDED AND
CREDITED TO SUBCODE 0038. RESTRICTED
TO USE BY UH COMPONENT ACCOUNTING
RETURN OF ENGLISH LANGUAGE INSTITUTE

Updated 3-7-17
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RETURN OF TELECOMMUNICATION FEES

ORIGINALLY RECORDED AND CREDITED
TO SUBCODE 0020. RESTRICTED TO USE BY
UH COMPONENT ACCOUNTING OFFICES. Tuition and Fees
RETURN OF STUDENT CENTER FEES

ORIGINALLY RECORDED AND CREDITED
TO SUBCODE 0033. RESTRICTED TO USE BY
UH COMPONENT ACCOUNTING OFFICES. Tuition and Fees
RETURN OF INCIDENTAL FEES ORIGINALLY

RECORDED AND CREDITED TO ACCOUNT
40702 (SUBCODE 0022). RESTRICTED TO
USE BY UH COMPONENT ACCOUNTING
ESTIMATED UNCOLLECTIBLE RRECEIVABLES

FOR OTHER MISCELLANEOUSSTUDENT FEES
RECORDED IN SUBCODES 0021, 0028,
0036, 0037, 0038, 0039 AND 0033.
RETURN OF MISCELLANEOUS FEE

REVENUES PREVIOUSLY RECORDED BY
COLLEGE/DEPARTMENT. Tuition and Fees
RETURN OF VARIOUS COURSE FEE

REVENUES_PREVIOUSLY RECORDED IN
SUBCODE 0020.RESTRICTED TO USE BY UH
COMPONENT ACCOUNTINGAND BUDGET
Updated 3-7-17
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STUDENT WELLNESS AND RECREATIONAL
FACILITIES. AUTHORIZED UNDER
EDUCATION CODE § 54.528 UH; 54.5401
UHCL; 54.5406 UHV. RESTRICTED TO USE
BY ACCOUNTING AND BUDGET OFFICES. Tuition and Fees

UNDER EDUCATION CODE § 54.540 UHCL.
Revenues from fees paid by students for

classes in the Master of Business
Administration program. The fee offsets
special needs of the MBA program, incuding
skills assessment and strengthening, online
orientation, electronic research data bases,
and software acquisition. Restricted to use
by UH component accounting and budget
Revenues from fees paid by students to

cover costs of online and off campus
delivery of courses, library services, student
admission and registration, and student
services. Restricted to use by UH
component accounting and budget offices. Tuition and Fees
Updated 3-7-17
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Revenues from fees paid by students which

are assessed to defray the financial costs of
the University accepting credit cards as a
form of payment for student tuition and fee
charges.
[VTCA-Educ Code 54.5011] Tuition and Fees

charges assessed to defray a portion of the
various utility expenses that are incurred
during the process of providing academic
instruction. Restricted to use by campus
budgeting and student accounting offices. Tuition and Fees
Revenue collected from students for

charges assessed by various departments,
for services performed at the student's
request, for the purpose of processing
various documents or forms. Documents
may include, but are not limited to:
evaluation forms, government forms,
application forms, admissions forms, and
processing forms. Tuition and Fees
Revenue from charges assessed to students

enrolled in an academic nursing instruction
component accounting and budget offices.
Incidental fee authorized by Texas
Education Code section 54.504.
Tuition and Fees
Fee charged to all students on an hourly

basis. The collected revenues are used to
offset the costs of operating the Advising
Office. (VTCA 54.504) Tuition and Fees
STUDENT TEACHING FEES

classes in which certain equipment or
instruction resources are needed per Texas
Education Code 51.009.
For Use By Accounting and Budget Offices. Tuition and Fees
Updated 3-7-17
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Revenues from this University Services Fee,

used to fund Technology Services, Library
Services, International Education, Campus
Card, Instructional Access, Academic
Services, and Utility costs, Undergraduate,
Texas Education Code 54.504. Tuition and Fees
CONSOLIDATED INCIDENTAL FEES CHARGED

TO UNDERGRADUATE STUDENTS.
TEC 54.504. RESTRICTED TO USE BY UH
AND COMPONENT ACCOUNTING AND
Record revenues for undergraduate

application fees paid by credit card;
separate account used to allow credit card
discount charges to be applied to
appropriate cost center. Fee defrays cost to
university of processing applications.
Tuition and Fees
Record revenues for international

application fees paid by credit card;
separate account used to allow credit card
discount charges to be applied to
appropriate cost center. Fee defrays cost to
university of processing applications. Tuition and Fees
Record revenues for graduate application

fees paid by credit card; separate account
used to allow credit card discount charges
to be applied to appropriate cost center.
Fee defrays cost to university of processing
applications. Tuition and Fees
SCHOLARSHIP ALLOWANCES - TUITION AND
FEE DISCOUNTS Tuition and Fees
Non-instructional service fees other than

student service fees charged at the time of
registration for courses. 54.501 Tuition and Fees
Updated 3-7-17
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Non-instructional student service. Activities

which are seprate and apart from regularly
scheduled academic functions of the
institution and directly involves or benefit
students.54.504 Tuition and Fees


Fees charged to student and non student

for services. Types and rate are subject to
change at the Tuition and Fees








Updated 3-7-17
430504530.xls

UNDER EDUCATION CODE § 54.540 UHCL.


GR-CONV FEE-CRED CRD-TU&FE Tuition and Fees
GR- LAB FEES (VTCA 54.501) Tuition and Fees
GR ORIENTATION FEES Tuition and Fees
GR REGIST - ENROLLMENT FEES Tuition and Fees

GR STUDY ABROAD FEES Tuition and Fees

UNDER EDUCATION CODE § 54.526 UH; §
54.527 UHD; AND § 54.5405 UHV.
GR HEALTH CTR FEE (VTCA 54.504) Tuition and Fees

GR APPLICATION FEES Tuition and Fees
GR LIBRARY BOOK REPLACE FEE Tuition and Fees

GR IDENTIFICATION CARD FEE Tuition and Fees
GR EQUIPMENT USE FEES Tuition and Fees
GR STUDENT TESTING FEES Tuition and Fees
GR DEPT SPECIFIC FEES 1 Tuition and Fees
Updated 3-7-17
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GR SFS LATE FEE Tuition and Fees
GR SFS SEV OF SERVC FEE (SOS) Tuition and Fees
GR DIST EDUC FEE - OFF CAMPUS Tuition and Fees

STUDENT WELLNESS AND RECREATIONAL
FACILITIES. AUTHORIZED UNDER
EDUCATION CODE § 54.528 UH; 54.5401
UHCL; 54.5406 UHV. RESTRICTED TO USE
BY ACCOUNTING AND BUDGET OFFICES. Tuition and Fees
GR SCHOLAR INC PROPERTY DEP Tuition and Fees
GR-CONFERENCE,WKSHOPS AND TRN Tuition and Fees
Consolidated University Services Fee

revenue from undergraduate students that
program. CUSF is used to fund Technology
Services, Library Services, International
Education, Campus Card, Instructional
Acess, Academic Services, and Utility Costs
- TEC 54.504. Restricted to use by UH
Consolidated Incidental Fee (TEC 54.504)

revenue from undergraduate students that
Revenues from the University Services Fee.

used to fund Technology Services, Library
Services, International Education, Campus
Card, Instructional Access, Acadenic
Services, and Utility costs, Graduate, Texas
Eduction Code 54.504. Tuition and Fees
Updated 3-7-17
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CONSOLIDATED INCIDENTAL FEES CHARGED

TO GRADUATE STUDENTS.
TEC 54.504. RESTRICTED TO USE BY UH
AND COMPONENT ACCOUNTING AND
TO RECORD BAD DEBT FOR STUDENT LOAN

AND COLLECTION FEES. RESTRICTED FOR
USE BY STUDENT FINANCIAL SERVICES,
OFFICES.
TO RECORD COLLECTION FEES ASSESSED

TO STUDENT ACCOUNTS. FOR USE BY
STUDENT FINANCIAL SERVICES/BURSAR VIA
STUDENT SYSTEM ONLY
TO RECORD LOAN INTEREST ASSESSED FOR

SHORT TERM AND EMERGENCY LOANS
GRANTED TO STUDENTS. FOR USE BY
STUDENT SYSTEM ONLY.
TO RECORD SERVICE CHARGES ASSESSED

FOR SHORT TERM AND EMERGENCY LOANS
GRANTED TO STUDENTS. FOR USE BY
STUDENT SYSTEM ONLY.
Tuition and Fees
REVENUE APPROPRIATED BY THE

LEGISLATURE FOR THE UNIVERSITY FOR
ACADEMIC AND OPERATIONAL USE.
Updated 3-7-17
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LEGISLATIVE APPROPRIATION OF GENERAL

REVENUE FUNDS TO UNIVERSITY OF
HOUSTON COMPONENTS. RESTRICTED TO
BUDGET OFFICES.
THE FUNDING REDUCTIONS PASSED IN THE

LEGISLATURE TO REDUCE STATE SUPPORT
TO THE UNIVERSITY.
ANY ADDITIONAL EMPLOYEE

COMPENSATION FUNDED BY THE STATE
AFTER THE ORIGINAL APPROPRIATION
EFFECTIVE SEPTEMBER 1 OR EACH FISCAL
YEAR. RESTRICTED TO USE BY UH
COMPONENT ACCOUNTING AND
BUDGET OFFICES.
TX WASTE CENTER PROJ
THE CONSTITUTIONAL APPROPRIATION

FUNDS ALLOCATED BY THE STATE
ASSISTANCE COMPTROLLER FOR THE
PURCHASE OF CAPITAL EQUIPMENT AND
THE RENOVATION OF EXISTING FACILITIES.
REVENUE RECEIVED FROM LAMAR

UNIVERSITY FOR RESEARCH WORK
PERFORMED BY THE UNIVERSITY UNDER
CONTRACT WITH LAMAR. RESTRICTED
AND BUDGET OFFICES.
Updated 3-7-17
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REVENUE RECEIVED FROM THE UNIVERSITY

OF TEXAS AT AUSTIN FOR RESEARCH
CONTRACT WITH THEUNIVERSITY OF TEXAS
AT AUSTIN. RESTRICTED TO USE BY UH
OFFICES.
REVENUE RECEIVED FROM THE UNIVERSITY

OF TEXAS HEALTH SCIENCECENTER FOR
RESEARCH PERFORMED BY THE UNIVERSITY
UNDER CONTRACT WITH THE
UNIVERSITY OF TEXAS HEALTH SCIENCE
CENTER.RESTRICTED TO USE BY UH
OFFICES.
REQUIRED REDUCTIONS IN FUNDING FOR

UNIVERSITY CURRENT FUND
APPROPRIATIONS (FUND 2XX). RESTRICTED
ACCOUNTNG AND BUDGET OFFICES.
REVENUE RECEIVED FORM THE UNIVERSITY

OF TEXAS MEDICAL BRANCHAT GALVESTON
FOR RESEARCH PERFORMED BY THE
UNIVERSITY UNDER CONTRACT WITH THE
UNIVERSITY OF TEXAS MEDICAL BRANCH AT
GALVESTON. RESTRICTED TO USE BY UH
COMPONENT ACCOUNTING ANDBUDGET
OFFICES.
REVENUE RECEIVED FROM TEXAS A&M

UNIVERSITY FOR ENGINEERING RESEARCH
CONTRACT WITH TEXAS A&M UNIVERSITY.
Updated 3-7-17
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TO RECORD APPROPRIATIONS RECEIVED TO

FUND STATE MANDATED EMPLOYEE
SALARY INCREASES.
STATE APPROPRIATIONS FOR ENGINEERING

& TECHNICAL CONSORTIUM
General revenue appropriations made by

the state legislature to the University for
operational use and designated for the
purpose of paying debt service
requirements on University issued tuition
revenue bonds. Restricted to use by UH
component Accounting and Budget offices
STATE APPROPRIATION FOR EMPLOYEE

BENEFITS INCLUDING FICA
CONTRIBUTION, FICA MATCHING, TRS AND
OPTIONAL RETIREMENT PLANS.
ACCOUTING AND BUDGET OFFICES.
.
STATE APPROPRIATION FOR EMPLOYEE

GROUP INSURANCE (ERS).
SUPPLEMENTAL FUNDING PROVIDED BY

STATE TO HELP WITH ADDITION
BURDEN ON UH OF 1.31% O.R.P.
REVENUE PROVIDED/USED BY THE STATE

TO PAY PERCENTAGE OF UH
UNEMPLOYMENT COMPENSATION CLAIMS.
Updated 3-7-17
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REVENUE PROVIDED/USED BY THE STATE

TO PAY PERCENTAGE OF UH WORKMAN'S
COMPENSATION CLAIMS. RESTRICTED TO
AND BUDGET OFFICES.
TO RECORD APPRORIATIONS RECEIVED TO

FUND EMPLOYEE BENEFIT REPLACEMENT
PAY COMPENSATION.
STATE APPROPRIATION FOR RETIREMENT -

ORP 6.00%. RESTRICTED TO USE BY
UH COMPONENT ACCOUNTING
AND BUDGET OFFICES.
STATE APPROPRIATION FOR RETIREMENT -

TRS. RESTRICTED TO USE BY UH
OFFICES.
STATE APPROPRIATION FOR RETIREMENT

ORP 6.00%. REIMBURSEMENT FROM THE
STATE FOR FUNDS PREVIOUSLY DISBURSED
BY THE UNIVERSITY. RESTRICTED TO
AND BUDGET OFFICES.
REVENUE FROM PROGRAMS SPONSORED BY

THE FEDERAL GOVERNMENT.
FEES EARNED FROM FEDERAL AGENCIES TO

COVER THE COST OF PREPARING
REPORTS AND OTHER REPORTING
REQUIREMENTS.
ESTIMATED UNCOLLECTIBLE RECEIVABLES

FOR FEDERAL CONTRACTS AND GRANTS.
REFUNDS-FED CONT/GRT
Updated 3-7-17
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AMERICAN RECOVERY AND REINVESTMENT

ACT OF 2009 FUNDS (ARRA), FEDERAL
GRANT - PASS THROUGH FROM STATE
AGENCY
Federal ARRA stimulus funding that flows
from the Federal Government grantor to the
University as flow through funds from a
State of Texas agency.
INDIRECT COST RECOVERY FROM FEDERAL
CONTRACTS AND GRANTS.
INDIRECT COST RECOVERY FROM FEDERAL

CONTRACTS AND GRANTS THAT HAVE
BEEN PASSED ON TO THE UNIVERSITY FROM
A STATE OF TEXAS AGENCY (NOT
INCLUDING STATE COLLEGES OR
UNIVERSITIES).
INDIRECT COST RECOVERY FROM ALL

SPONSORED PROJECTS PROCESSED VIA THE
PS GRANTS MANAGEMENT MODULE.
AND BUDGET OFFICES.
INDIRECT COST RECOVERY FROM STATE
CONTRACTS AND GRANTS.
REVENUE FROM THE DEPARTMENT OF

TRANSPORTATION FOR UH PORTION OF
LICENSE PLATES SOLD WITH THE
UNIVERISTY OF HOUSTON LOGO.
Updated 3-7-17
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THE LOCAL GOVERNMENTAL ENTITIES
THAT ARE NOT IN THE LEDGER 5 FUND
GROUP.

FOR STATE CONTRACTS AND GRANTS.
REFUNDS-STA CONT/GRT
Revenue allocated to the University from

the Texas Higher Education Coordinating
Board for the purpose of awarding Texas B-
On-Time Loans to qualified students. The B-
On-time student loan program is
administered according to Texas
Administrative Code, Title 19, Part 1,
Chapter 21, and is authorized under Texas
Education Code, Section 56.451 - 56.464.
Restricted to use by UH component
INDIRECT COST RECOVERY FROM STATE

CONTRACTS AND GRANTS THAT HAVE BEEN
PASSED ON TO THE UNIVERSITY FROM A
STATE OF TEXAS AGENCY (NOT INCLUDING
STATE COLLEGES OR UNIVERSITIES).
Updated 3-7-17
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TO RECORD REVENUE FROM TEXAS

COORDINATING BOARD FOR THE TEXAS
EXCELLENCE ACCESS AND SUCCESS GRANT
PROGRAM. PROGRAM PURPOSE IS TO
PROVIDE A GRANT OF MONEY TO ENABLE
WELL PREPARED ELIGIBLE STUDENTS
TO ATTEND PUBLIC AND PRIVATE
NONPROFIT INSTITUTIONS OF HIGHER
EDUCATION IN TEXAS. (VTCA 56.301)
RESTRICTED FOR USE BY UHS COMPONENT
ACCOUNTINGAND BUDGET OFFICES.

ACCOUNTS. ORIGINATING FROM A TEXAS
STATE GOVERNMENT ENTITY AND BEING
PASSED ON TO THE UNIVERSITY FROM A
STATE OF TEXAS AGENCY (NOT
INCLUDING STATE COLLEGES AND
UNIVERSITIES).
THE FUNDS ALLOCATED BY THE HIGHER

EDUCATION COORDINATING BOARD FOR
NON-SPECIFIC TECHNOLOGICALLY
ORIENTED PROJECTS DESIGNATEDD BY
THE CAMPUS SPONSORED PROJECTS
OFFICE. RESTRICTED TO USE BY UH
OFFICES.
THE FUNDS ALLOCATED BY THE HIGHER

NON-SPECIFIC RESEARCH PROJECTS
DESIGNATED BY THE CAMPUS SPONSORED
PROJECTS OFFICE. RESTRICTED TO USE BY
BUDGET OFFICES.
Updated 3-7-17
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FUNDS ALLOCATED BY THE HIGHER

THE TEXAS COLLEGE WORK STUDY
PROGRAM WHICH PARTIALLY PAYS FOR
QUALIFIED STUDENT EMPLOYEES.
FUNDS ALLOCATED BY THE HIGHER

SUPPLEMENTAL BASIC EDUCATION
PROGRAMS. RESTRICTED TO USE BY UH
OFFICES.
FUNDS TRANSFERRED FROM THE

COORDINATING BOARD SPECIFICALLY FOR
THE ENERGY RESEARCH PROGRAM.
TO RECORD REVENUE FROM TEXAS

COORDINATING BOARD FOR FIFTH YEAR
ACCOUNTING STUDENT SCHOLARSHIPS.
FOR USE BY UHS COMPONENT
ACCOUNTING OFFICES.
Updated 3-7-17
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ANY ADDITIONAL EMPLOYEE

COMPENSATION FOR FACULTY FUNDED BY__
: THE STATE AFTER THE ORIGINAL
APPROPRIATION EFFECTIVE________
: SEPTEMBER 1 OF EACH FISCAL
YEAR. AUTHORIZED BY HOUSE BILL 1_
: (GENERAL APPROPRIATION ACT),
76TH LEGISLATURE, REGULAR______
: SESSION, 1999, ARTICLE IX,
SECTION 9-11.06(I).______________
: RESTRICTED TO USE BY UH
COMPONENT ACCOUNTING AND
BUDGET_____
: OFFICES._________________
STATE APPROPRIATIONS FOR THE PURPOSE

OF PROVIDING FUNDING TO PROMOTE
INCREASED RESEARCH CAPACITY AND TO
DEVELOP INSTITUTIONAL EXCELLENCE IN
ORDER TO ENSURE THAT TEXAS AND ITS
WORKFORCE REMAIN AT THE FOREFRONT
OF SCIENTIFIC AND TECHNOLOGICAL
INNOVATION.
(SEC 62.051 EDUCATION CODE) (HB 1839,
77 LEG, RS, 2001)
To record appropriation received to fund the

state mandated employee longevity
increase.
Updated 3-7-17
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TO RECORD REVENUE FROM TEXAS HIGHER

EDUCATION COORDINATING__
BOARD FOR THE ROBERTA HIGH MEMORIAL
PHARMACY RESIDENCY______
PROGRAM. THE PROGRAM PURPOSE IS TO
SUPPORT GRADUATE_________
PHARMACY EDUCATION PROGRAMS IN
TEXAS AND FOR TRAINING_______
RESIDENT PHARMACISTS IN APPROPRIATE
FIELDS AND SPECIALTIES._
(EDUCATION CODE, CHAPTER 61,
SUBCHAPTER T) (VTCA 61.859)____
ACCOUNTING AND__________
BUDGET OFFICES.
TO RECORD REVENUE FROM THE TEXAS

HIGHER EDUCATION___________
COORDINATING BOARD FOR THE
ECONOMICALLY DISADVANTAGED_______
STUDENT RETENTION PERFORMANCE
FUND._________________________
ACCOUNTING AND__________
BUDGET OFFICES.
Updated 3-7-17
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State appropriation revenue received from

the Texas Highter Education Coordinating
Board for the purpose of enrollment growth
funding for general academic institutions.
These funds are appropriated under THECB
Strategy C.4.9 and are to be used only to
assist public general academic institutions
which experience dramatic rates of growth
in weighted semester credit hours during
the 2002-03 biennium. (Art III, Sec 1,
THECB Approp, Subsec 37, PG III-63) (SB 1,
77 LEG, RS, 2001)
OTHER CASH TRANSFERS WITHIN A FUND

OR ACCOUNT, BETWEEN AGENCIES
To transfer cash within a USAS (state
appropriation) fund or account, between
state agencies when a more specific USAS
comp object transfer code has not been
provided.
Statutory Authority: General Appropriations
Act; & Texas Government Code Annotated,
Sec 403.011
OTHER CASH TRANSFERS WITHIN A FUND

OR ACCOUNT, BETWEEN AGENCIES
To transfer cash within a USAS (state
appropriation) fund or account, between
state agencies when a more specific USAS
comp object transfer code has not been
provided.
Statutory Authority: General Appropriations
Act; & Texas Government Code Annotated,
Sec 403.011
Updated 3-7-17
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REALLOCATION OF TRIP REVENUES TO

SPENDING DEPARTMENTS. TRIP
ORIGINATES FROM A TEXAS STATE GOV'T
ENTITY AND IS PASSED TO THE UNIVERSITY
FROM A TEXAS STATE AGENCY (NOT
INCLUDING COLLEGES AND UNIVERSITIES)

THE LOCAL GOVERNMENTAL ENTITIES
THAT ARE NOT IN THE LEDGER 5 FUND
GROUP.

FOR LOCAL CONTRACTS AND GRANTS.
REFUNDS-LOC CONT/GRT
INDIRECT COST RECOVERY FROM LOCAL

GOVERNMENT GRANTS AND CONTRACTS.
INDIRECT COST RECOVERY FROM PRIVATE

CONTRACTS. RESTRICTED TO USE BY UH
OFFICES.
INDIRECT COST RECOVERY FROM PRIVATE

GRANTS. RESTRICTED TO USE BY UH
OFFICES.
SUPP FROM OTH COMPONENTS
USED FOR BUDGET PURPOSES ONLY. SEE
0202-0210.
Updated 3-7-17
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GIFTS RESTRICTED BY THE DONOR TO

SUPPORT STUDENTS; IE., SCHOLARSHIPS
AND OTHER STUDENT ASSISTANCE, BUT
WITH THE AWARDEE TO BE SELECTED BY
COMPETITIVE PROCESS. LIMITED TO
LEDGER 4 ACCOUNTS.
DONOR GIFTS WHICH HAVE BEEN GIVEN

WITHOUT RESTRICTIONS. THIS SUBCODE
CAN ONLY BE USED WITH A LEDGER 2
ACCOUNT NUMBERASSIGNED TO THE
CHANCELLOR'S OR PRESIDENT'S OFFICER.
DONORS GIFTS WHICH ARE RESTRICTED

FOR DEPARTMENTAL USE FOR CURRENT
OPERATIONS. RESTRICTED TO LEDGER 4
ACCOUNTS.
GIFTS FOR WHICH THE DONOR HAS

RESTRICTED THE USE TO OTHER THAN
CURRENT DEPARTMENTAL OPERATIONS.
RESTRICTED TO LEDGER 4 ACCOUNTS.
GIFTS WHICH MATCH A GIFT ALREADY

RECEIVED IN SUBCODES 0202, 0204, OR
0205. FOR ACCOUNTING DEPARTMENT USE
ONLY.
GIFTS WHICH MATCH A GIFT ALREADY

RECEIVED IN SUBCODE 0203. THIS
SUBCODE CAN ONLY BE USED WITH A
LEDGER 2 ACCOUNT NUMBER
ASSIGNED TO THE CHANCELLOR'S OR
PRESIDENT'S OFFICE. FOR ACCOUNTING
Updated 3-7-17
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THAT PORTION OF A GIFT THAT

REPRESENTS THE FAIR MARKET VALUEOF
GOODS OR SERVICES PROVIDED TO THE
DONOR IN RETURN FOR
THECONTRIBUTION. MAY BE CREDITED TO
RESTRICTED FUNDS (LEDGER-4)OR
DESIGNATED FUND GROUP (LEDGER-2) IF
FUNCTION OR PREMIUM IS EXPENSED
FROM THAT FUND SOURCE.
USED TO RECORD RECEIPTS OF GIFTS-IN-

KIND BY THE UNIVERSITY, INCLUDING
GIFTS OF REAL PROPERTY,SERVICES AND
BARGAIN SALES IN ACCORDANCE WITH
POLICIES.RECORDING OF RECEIPT MUST BE
CONSISTENT WITH THE RECORDING OF
EXPENSE USING APPROPRIATE
SUBCODE.FOR USE BY ACCOUNTING
OFFICES. RESTRICTED TO LEDGER 4
ACCOUNTS.
USED TO RECORD RECEIPT OF GIFTS-IN-

KIND BY THE UNIVERSITY, INCLUDING
GIFTS OF REAL PROPERTY,SERVICES AND
POLICIES.RECORDING OF RECEIPT MUST BE
EXPENSE USING APPROPRIATE
SUBCODE.FOR USE BY ACCOUNTING
OFFICES. RESTRICTED TO LEDGER 2
ACCOUNTS.
Updated 3-7-17
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KIND BY THE AGENCY INCLUDING GIFTS
OF REAL PROPERTY,SERVICES AND BARGAIN
SALES IN ACCORDANCE WITH UNIVERSITY
OF HOUSTON POLICIES.RECORDING OF
RECEIPT MUST BE CONSISTENT WITH THE
RECORDING OF EXPENSE USING
APPROPRIATE SUBCODE.FOR USE BY
ACCOUNTING OFFICES. RESTRICTED TO
LEDGER 9 ACCOUNTS.
THE PROCEEDS FROM SALE OF DONATED
MERCHANDISE.
TO RECORD GIFTS FROM NON-UH SUPPORT
ORGANIZATIONS.
TO BE USED BY ACCOUNTING OFFICES TO

RECORD INCOME TO PROPERTY
DEPOSIT SCHOLARSHIP ACCOUNTS FROM
THE FORFEITURE OF DEPOSITS
TO RECORD INCOME TO AGENCY FUND

ACCOUNTS (LEDGER 9) AS RECEIVED
FROM THE OUTSIDE AGENCY TO SUPPORT
THE ACCOUNT ACTIVITY. NOT TO BE
USED FOR SALES OF GOODS OR SERVICES.
GASB 33 GIFT REVENUE
GASB 33 ADDITIONAL GIFT REVENUE

Graduate Alumni Donation Fee
Updated 3-7-17
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KIND BY THE UNIVERSITY, INCLUDING GIFTS
OF REAL PROPERTY, SERVICES AND
UNIVERSITY OF HOUSTON POLICIES,
RECORDING OF RECEIPT MUST BE
EXPENSE USING APPROPRIATE SUBCODE.
FOR USE BY ACCOUNTING OFFICES.
RESTRICTED TO AUSILIARY FUND GROUPS.
To record support received from the

Foundation for Education and Research in Funds from Support
Vision (FERV). Organizations
To record funds received from the Houston Funds from Support

Alumni Organization (HAO). Organizations
To record suppost received from the Funds from Support

Houston Athletic Foundation (HAF). Organizations
To record support received from the Bauer Funds from Support

College of Business Foundation (COB). Organizations
To record support received from the Law Funds from Support

Foundation (LAW). Organizations
To record support received from the Funds from Support

University of Houston Foundation (UHF). Organizations
Updated 3-7-17
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FUNDS RESTRICTED TO SUPPORT OF

SPECIFIC UNIVERSITY PROGRAMS AS
PROVIDED BY A PRIVATE ORGANIZATION IN
THE TERMS OF ITS AGREEMENT FOR THE
CONDUCTING OF BUSINESS WITH THE
UNIVERSITY. NOT TO INCLUDE FUNDS
CLASSIFIED AS COMMISSIONS OR OTHER
REVENUE. FOR USE WITH LEDGER 4
ACCOUNTS ONLY. RESTRICTED TO USE
BUDGET OFFICES.
FUNDS PROVIDED FOR RESEARCH WITHOUT

ADDITIONAL SPONSOR RESTRICTIONS.
RESTRICTED TO LEDGER 5 ACCOUNTS; TO
BE USED ONLY BY ACCOUNTING
DEPARTMENT.
FUNDS DESIGNATED FOR SUPPORT OF

UNIVERSITY PROGRAMS AS PROVIDED BY
A PRIVATE ORGANIZATION IN THE TERMS OF
ITS AGREEMENT FOR THE CONDUCTING
OF BUSINESS WITH THE UNIVERSITY.NOT TO
INCLUDE FUNDS CLASSIFIED AS
COMMISSIONS OR OTHER REVENUE.FOR
USE WITH LEDGER-2 ACCOUNTS
ONLY.RESTRICTED TO USE BY UH
OFFICES.
GRANTS AND CONTRACTS FROM PRIVATE

FUNDS. RESTRICTED TO USE BY UH
OFFICES.
Updated 3-7-17
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FOR PRIVATE CONTRACTS AND GRANTS.
ACCOUNTING ANBUDGET OFFICES.
REFUNDS-PVT CONT/GRT
To record program income related to federal

or state sponsored projects; program
income is from other sources but is related
to the original agreement. For use by
Research Accounting and Division of
Research only.
INTEREST INCOME ON GOVERNMENT

AGENCY OBLIGATION INVESTMENTS SUCH
AS U.S. TREASURY NOTES, FEDERAL HOME
LOAN BANK NOTES, MUNICIPAL BONDS
AND SIMILAR INVESTMENTS. RESTRICTED
AND BUDGET OFFICES.
INTEREST EARNED ON CERTIFICATE OF

DEPOSITS. RESTRICTED TO USE BY UH
OFFICES.
INTEREST INCOME EARNED ON FUNDS ON

DEPOSIT IN THE STATE TREASURY (FUND
02XX AND FUND 0802-License Plate
Scholarship). RESTRICTED TO USE BY UHS
OFFICES.
OTHER INTEREST INCOME SUCH AS MONEY

MARKET ACCOUNTS. RESTRICTED TO USE
BUDGET OFFICES.
Updated 3-7-17
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EARNINGS ON FUNDS INVESTED.

INVESTMENTS IN SECURITIES WITH
EARNINGS ON FUNDS INVESTED IN

U.S.TREASURY OBLIGATIONS WITH A
MATURITY OF GREATER THAN ONE YEAR
BUT LESS THAN TEN.
INTEREST INCOME THAT WAS EARNED AND

ACCRUED IN THE PREVIOUS FISCAL YEAR.
REVERSAL OF PRIOR YEAR ACCRUAL IS
RECORDED IN CURRENT FISCAL YEAR.
BALANCE WILL BE MOVED TO 0410, 0420,
OR 0430 AS INTEREST PAYMENTS ARE
RECEIVED IN THE CURRENT FISCAL YEAR.
ACCOUNTING OFFICES
Cash distributions of owners of interests in

income producing properties and or
resources

FROM THE SALE OF EQUITY,BONDS,OR
IF THE PROCEEDS OF THE SALE ARE
GREATER THAN THE COST.

FROM THE SALE OF EQUITY,BONDS,OR
OF THE PROCEEDS OF THE SALE ARE LESS
THAN THE COST.
Updated 3-7-17
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INVESTMENT PURCHASES,SALES,AND
REDEMPTIONS AND WHICH RESULTS IN AN
INCREASE IN VALUE.

INVESTMENT PURCHASES,SALES,AND
REDEMPTIONS AND WHICH RESULTS IN A
DECREASE IN VALUE.
To record the cost of investment income Real Estate
related to mineral rights and royalties. Management
ALLOCATION OF ANNUAL ENDOWMENT

INCOME. RESTRICTED TO USE BY UH
COMPONENT ACCOUNTING OFFICES.
TO RECORD REVENUE FROM NONTAXABLE

SALES OF GOODS AND SERVICES TO
LEDGER 1 AND LEDGER 2 ACCOUNTS.
TO RECORD REVENUE FORM NONTAXABLE

SALES AND SERVICE TO LEDGER 1 AND
2 ACCOUNTS

SALES AND SERVICES TO LEDGER 1 AND
2 ACCOUNTS
TO RECORD REVENUE FROM NONTAXBLE

2 ACCOUNTS

2 ACCOUNTS
Updated 3-7-17
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SALES AND SERVICES TO LEDGER 1 AND
2 ACCOUNTS
TO RECORD REVENUE FROM TAXABLE

SALES AND SERVICES TO LEDGER 1 AND 2
COST CENTERS.

SALES AND SERVICES TO LEDGER 1 AND 2
COST CENTERS.
REVENUE FROM COMMISSIONS FOR

SPECIFIC USE BY EDUCATION AND
GENERAL FUNDS ACCOUNTS (LEDGER 1
AND 2).
REVENUES FROM ROYALTIES AND

LICENSING FEES ON PATENT RIGHTS,
COPYRIGHTS, AND LICENSING OF
UNIVERSITY RESEARCH AND OTHER
INTELLECTUAL PROPERTY, TO INCLUDE
PORTIONS OF ANNUAL RENEWAL FEE
REVENUES AS REQUIRED BY STATE OF
TEXAS PROFESSIONAL LICENSING BOARDS,
IE THE TEXAS OPTOMETRY BOARD. (FOR
USE WITH LEDGERS 1, 2, AND 4).
REVENUES RESULTING FROM REGISTRATION

FEES PAID BY THOSE ATTENDING
DEPARTMENTALLY SPONSORED ACADEMIC
CONFERENCES. (FOR CREDIT TO LEDGER
2 ACCOUNTS ONLY). SUBJECT TO STATE
AND LOCAL SALES TAX.
REVENUES RESULTING FROM REGISTRATION

FEES PAID BY THOSE ATTENDING
DEPARTMENTALLY SPONSORED ACADEMIC
CONFERENCES. (FOR CREDIT TO LEDGER 2
ACCOUNTS ONLY) NOT SUBJECT TO STATE
Updated 3-7-17
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FOR USE BY DESIGNATED AND GENERAL

FUND ACCOUNTS FOR MEMBERSHIP FEES
TO CAMPUS ORGANIZATIONS. NOT SUBJECT
TO SALES TAX. (USE WITH LEDGER 1 AND 2
ONLY.)
TO RECORD SALE OF JOURNAL

SUBSCRIPTIONS TO LEDGER 1 AND 2
ACCOUNTS ONLY. NOT SUBJECT TO STATE
AND LOCAL SALES TAX

FUND ACCOUNTS (LEDGER 1&2)ON INCOME
FROM PROGRAM NON-CREDIT COURSES,
SUCH AS REGISTRATION FEES,
CERTIFICATES OF CE COMPLETION,
SEMINAR FEES. FOR USE BY CONTINUING
EDUCATION ONLY (SEE 0029, 0050).

FUND ACCOUNTS (LEDGER 1&2)ON INCOME
FROM PROGRAM NON-CREDIT COURSES,
SUCH AS REGISTRATION FEES,
CERTIFICATES OF CE COMPLETION,
SEMINAR FEES. FOR USE BY CONTINUING
EDUCATION ONLY (SEE 0029,0050).NOT
SUBJECT TO STATE AND LOCAL SALES TAX

FUND ACCOUNTS FOR REVENUESFROM
CONFERENCES AND INSTITUTE ACTIVITIES.
FOR USE OF HOTELCONFERENCE
ACTIVITIES ONLY (SEE ALSO 0029, 0050).
SUBJECT TO LOCAL AND STATE SALES
TAX
Updated 3-7-17
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FOR SPECIFIC USE BY OPTOMETRY CLINIC

ON INCOMES FOR EYE EXAMINATIONS,
PRESCRIPTIONS, CARE AND TREATMENT,
AND RELATEDSERVICE TO STUDENTS, STAFF
AND GENERAL PUBLIC. NOT SUBJECT TO
STATE AND LOCAL SALES TAX.

FUND ACCOUNTS FOR REVENUESFROM
CONFERENCES AND INSTITUTE ACTIVITIES.
FOR USE OF HOTEL CONFERENCE
ACTIVITIES ONLY (SEE ALSO 0029,0050)
NOT SUBJECT TO STATE AND LOCAL
SALES TAX.

FUND ACCOUNTS ON REVENUES FOR THE
UNIVERSITY'S GENERAL FUND FOR
ADMINSTRATION OF AUXILIARY
ENTERPRISES INTERESTS AND OTHER
SPECIFIC PROGRAMS.MAY INCLUDE
REVENUES FROM ASSESSMENTS OF
OPERATION AND MAINTENANCE
CHARGES. RESTRICTED TO USE BY UH
OFFICES.
CORPORATE UNDERWRITING OF UNIV OF

HOUSTON RELATED CENTERS, INSTITUTES,
AND OTHER ORGANIZATIONS FOR WHICH
THE UNDER WRITER RECEIVES A
BENEFIT. NOT GIFT INCOME. FOR USE
WITH E & G AND DESIGNATED (LEDGER 2)
FUNDS.

FUND ACCOUNTS ON INCOME FROM
RENTALS OF EQUIPMENT. SUBJECT TO
STATE AND LOCAL SALES TAX
Updated 3-7-17
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FUND ACCOUNTS ON INCOME FROM
RENTALS OF EQUIPMENT. NOT SUBJECT TO
STATE AND LOCAL TAX.
FOR USE BY L1, L2 ACCOUNTS TO RECORD

INCOME FROM RENTAL OF FACILITIES TO
OUTSIDE ORGANIZATIONS. NOT SUBJECT TO
STATE OR LOCAL SALES TAX
FOR USE BY L1, 2 ACCOUNTS TO RECORD

INCOME FROM RENTAL OF FACILITES TO
OUTSIDE ORGANIZATIONS. SUBJECT TO

INCOME FROM RENTAL OF ROOMS TO
OUTSIDE ORGANIZATIONS. SUBJECT TO

INCOME FROM RENTAL OF ROOMS TO
OUTSIDE ORGANIZATIONS. NOT SUBJECT TO

FUND ACCOUNTS ON REVENUES FOR
SERVICE COMMISSIONS FROM TELEPHONE
CARRIERS AND PAY PHONE FACILITIES IN
CAMPUS. RESTRICTED TO USE BY UH
OFFICES. SUBJECT TO STATE
AND LOCAL SALES TAX
Updated 3-7-17
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FUND ACCOUNTS ON REVENUES FOR
PHONE FACILITIES IN CAMPUS. RESTRICTED
AND BUDGET OFFICES. NOT SUBJECT
TO STATE AND LOCAL SALES TAX

FUND ACCOUNTS ON ADVERTISING
REVENUES. SUBJECT TO STATE AND LOCAL
SALES TAX

FUND ACCOUNTS ON ADVERSTISING
REVENUES. NOT
FOR SPECIFIC USE BY AUXILIARY

ENTERPRISES FOR INCOME FROM FACULTY
AND STAFF PARKING PERMIT OR DECAL IN
ANY UNIVERSITY PARKING LOTS AND
GARAGES FOR STAFF AND FACULTY.
NOT SUBJECT TO STATE AND LOCAL SALES
TAX.
FOR USE BY PARKING AND

TRANSPORTATION SERVICES FOR TRAFFIC
CITATIONS. RESTRICTED TO USE BY UH
OFFICES. NOT SUBJECT TO STATE AND
LOCAL SALES TAX.
Updated 3-7-17
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FOR USE BY PARKING AND

TRANSPORTATION SERVICES FOR METERED
PARKING. RESTRICTED TO USE BY UH
OFFICES. SUBJECT TO STATE AND LOCAL
SALES TAX.
FOR SPECIFIC USE BY ATHLETIC

DEPARTMENT ON PARKING INCOME FROM
SPECIAL EVENTS.
TAX.
FOR SPECIFIC USE BY GENERAL AND

DESIGNATED FUND COST CENTERS TO
RECORD MISCELLANEOUS PARKING
REVENUES. RESTRICTED TO USE BY UH
OFFICES. NOT SUBJECT TO STATE AND
LOCAL TAX.
FOR SPECIFIC USE BY GENERAL AND

DESIGNATED FUND COST CENTERS TO
RECORD MISCELLANEOUS PARKING
REVENUE. RESTRICTED TO USE BY UH
OFFICES. SUBJECT TO STATE AND LOCAL
SALES TAX.
FOR USE BY THE STUDENT HEALTH SERVICE

FOR INCOME FROM FACULTY AND STAFF
MEDICAL EXAM FEES. NOT
REVENUES RECEIVED FROM COMPETING

UNIVERSITIES ON POST SEASONGAMES.
TAX
Updated 3-7-17
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FUND COST CENTERS (LEDGER 1, 2) ON
REVENUE FROM MISCELLANEOUS
ACTIVITIES NOT ASSOCIATED TO OTHER
SPECIFIC REVENUE ACCOUNT CATEGORIES.
TAX.
FOR USE BY ATHETIC ACCOUNTS FOR

REVENUES FROM THE CONFERENCE
BASKETBALL PER DIEM TRAVEL
ALLOWANCE. NOT TAXABLE TO
SALE OF SURPLUS PROPERTY RECORDED IN

LEDGER 1, 2, 4, 5, 7. NOT SUBJECT TO

FUND ACCOUNTS (LEDGER 1&2) ON
REVENUE FROM MISCELLANEOUS
SPECIFIC SUBCODE CATEGORIES. SUBJECT
TO STATE AND LOCAL SALES TAX.

LEDGERS 1,2,4,5,7. SUBJECT TO STATE
AND LOCAL SALES TAX

LEDGER 3. SUBJECT TO STATE AND
LOCAL SALES TAX
REVENUES FROM SALES OR SERVICES TO

STUDENTS, FACULTY, AND STAFF. SUBJECT
TO STATE AND LOCAL SALES TAX.
REVENUES FROM SALES OR SERVICES TO

FACULTY AND STAFF. NOT SUBJECT TO
Updated 3-7-17
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FOR USE BY SYSTEM ADMINISTRATION ON

REVENUES FROM THE UNIVERSITIES
FOR THE SYSTEM. RESTRICTED TO USE BY
BUDGET OFFICES.
TO RECORD HOTEL ROOM/FACILITY RENTAL

REVENUE SUBJECT TO FULLSTATE AND
LOCAL OCCPANCY TAX (17%). FOR USE
WITH LEDGER 3 ACCOUNTS ONLY. NOT
SUBJECT TO STATE OR LOCAL SALES TAX.

REVENUE EXEMPT FROM STATE
OCCUPANCY TAX BUT SUBJECT TO LOCAL
OCCUPANCY TAX (11%)FOR USE WITH
LEDGER 3 ACCOUNTS ONLY. NOT SUBJECT
TO STATE OR LOCAL SALES TAX.

REVENUE EXEMPT FROM STATE AND LOCAL
OCCUPANCY TAXES BY EXEMPTION
CERTIFICATE. FOR USE WITH LEDGER 3
OR LOCAL SALES TAX.
TO RECORD HOTEL ROOM RENTAL

REVENUE EXEMPT FROM STATE AND
LOCAL OCCUPANCY TAX AS A RESULT OF 30
DAY RESIDENCE. FOR USE ON LEDGER 3
OR LOCAL SALES TAX.
Updated 3-7-17
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Income earned by Continuing Education and

Extension from the offering of public (open
enrollment) courses in leadership and
management, project management, foreign
languages, marketing communications, and
other CE programs. Also from conferences
and events that CE manages.
Income earned by Continuing Education and

Extension from delivery of in-house
professional development training to
corporations, health care systems, school
districts, municipalities, and non-profit
organizations. This income comes from
either over-the-transom requests or from
successful sales proposals.
To record revenue from nontaxable sales of

goods and services by Fund 1XXX (Ledger
1) or Fund 2XXX (Ledger 2) cost centers
(educational and general type activities).
Not for use by auxiliary type activities (Fund
3XXX - Ledger 3). This account may be used
to distinguish sales or services by a specific
category or classification as determined by
the individual seller program or
department.

department.
Updated 3-7-17
430504530.xls

department.

department.

department.

department.
Updated 3-7-17
430504530.xls
To record revenue from taxable sales of

goods and services to Fund 1XXX (Ledger 1)
or Fund 2XXX (Ledger 2) cost centers
(education and general type activities). Not
for use by auxiliary type activities (Fund
department.

department.

department.
EDUCATION AND GENERAL REVENUE
REMITTANCE TO STATE.
GR NONTAX SALES & SERV -E & G

GR TAX SALES & SERV - E & G
GR REINSTATEMENT FEE PARKING
GR MISC REVENUE - L1,2 - NONTAX
FOR GENERAL AND DESIGNATED FUND

GROUP ACCOUNTS ON REDUCTIONSTO
SELLING PRICE.
Updated 3-7-17
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CREDIT CARD TRANSACTION, POINT OF

SALES, BYPASS AND RELATED FEES FOR
MASTER CARD/VISA TRANSACTIONS IN
GENERAL AND DESIGNATED FUND
GROUP ACCOUNTS.
FOR CHECKS THAT HAVE BEEN RECEIVED BY

THE UNIVERSITY AS PAYMENT FOR
SERVICES AND SUBSEQUENTLY REFUSED,
RETURNED, AND CHARGED BACK BY THE
BANK. FOR USE BY GENERAL AND
DESIGNATED FUND GROUP (NON
AUXILIARY) ACCOUNTS. BANK HANDLING
CHARGES FOR THESE TRANSACTIONS
SHOULD BE RECORDED IN 5186.
FOR SPECIFIC USE BY ATHLETIC AUXILIARY

ACCOUNTS ON AWAY GAME TICKETS GIVEN
WITHOUT CHARGE. NOT USED.
CREDIT CARD CHARGEBACKS AND

ALLOWANCES SUCH AS DISPUTED
TRANSACTIONS, FRAUDULENT
TRANSACTIONS, EXCEEDS MAXIMUM
CREDIT LINES AND SIMILAR CHARGES IN
GENERAL AND DESIGNATED FUND GROUP
ACCOUNTS.

FUND GROUP ACCOUNTS ON NON-CREDIT
CARD SALES ALLOWANCES AND RETURNS.

FUND ACCOUNTS TO WRITE
OFFUNCOLLECTIBLE ACCOUNT
RECEIVABLES.
Updated 3-7-17
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ACCOUNTS RECEIVABLES.

ACCOUNTS TO REVERSE SALES. LEDGER 1,
2 AND SERVICES REVENUES FOR RETURNED
ITEMS.
FOR USE BY CURRENT RESTRICTED

SCHOLARSHIP FUND ACCOUNTS ON
REFUNDS TO DONORS OR GIFT GIVERS.
SUPERSEDED BY NEW POLICY THAT
REFUNDS OF DISHONORED DONOR'S
CHECKS SHOULD BE CHARGED TO
ORIGINAL SUBCODE WHEN RECEIVED OR
TO ACCOUNTS RECEIVABLE RETURN CHECK
ACCOUNT CONTROL.
TO RECORD THE REFUND OF HOTEL

ROOM/FACILITY RENTAL REVENUE SUBJECT
TO FULL STATE AND LOCAL OCCUPANCY TAX
(17%), FOR USE WITH LEDGER-3
ACCOUNT ONLY. TO OFFSET REVENUE
RECORDED USING SUBCODE 0400
TO RECORD THE REVENUE OF HOTEL

RENTAL REVENUE SUBJECT TO LOCAL
OCCUPANCY TAX ONLY (11%). FOR USE
WITH LEDGER-3 ACCOUNTS ONLY. TO
OFFSET REVENUE RECORDED USING
SUBCODE 0401
Updated 3-7-17
430504530.xls
TO RECORD THE REFUND OF HOTEL

RENTAL REVENUE EXEMPT FROM STATE
AND LOCAL OCCUPANCY TAX BY CERFICATE.
FOR USE WITH LEDGER-3 ACCOUNTS
ONLY. TO OFFSET REVENUE RECORDED
USING SUBCODE 0407
TO RECORD REFUND OF HOTEL RENTAL

REVENUE EXXMPT FROM STATE AND LOCAL
OCCUPANCY TAX AS A RESULT OF 30 DAY
RESIDENCE. FOR USE WITH LEDGER-3
ACCOUNTS ONLY. TO OFFSET REVENUE
RECORDED UNDER SUBCODE 0403.
RETURN OF COMPUTER USE FEES

SUBCODE 0036, RESTRICTED TO USE BY UH
COMPONENT ACCOUNTING OFFICES.
TO RECORD REVENUE FUNDING SOURCES

THAT ARE TO BE TRANSFERRED OUT TO
OTHER UH COMPONENTS, AND WHICH WILL
BE USED TO SATISFY DEBT SERVICE
REQUIREMENTS. RESTRICTED FOR BUDGET
OFFICE USE ONLY.
RETURN OF CONTINUING EDUCATION FEES

SUBCODE 0330 OR 0331. RESTRICTED TO
OFFICES.
RETURN OF CRIMINAL JUSTICE CENTER

ACCOUNTING OFFICES.
Updated 3-7-17
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LEDGER 3 ACCOUNTS

LEDGER 3 ACCOUNTS
TO RECORD REVENUE FORM NONTAXABLE

LEDGER 3 ACCOUNTS

LEDGER 3 ACCOUNTS.

RULES OF GOODS AND SERVICES TO
LEDGER 3 ACCOUNTS

LEDGER 3 ACCOUNTS

LEDGER 3 ACCOUNTS

LEDGER 3 ACCOUNTS
TO RECORD REVENUES FROM NONTAXABLE

LEDGER 3 ACCOUNTS

LEDGER 3 ACCOUNTS
Updated 3-7-17
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TO RECORD REVENUES FROM TAXABLE

SALES AND SERVICE TO LEDGER 3
ACCOUNTS.

SALES AND SERVICE TO LEDGER 3
ACCOUNTS
FOR USE BY AUXILIARY FUND ACCOUNTS

FOR REVENUES FROM VENDING OR COIN
OPERATED MACHINES ACTIVITIES. (LEDGER
3)
FOR USE BY AUXILIARY ENTERPRISES FOR

COMMISSIONS RECEIVED FOR FOOD
CATERING AND SALES OF FOOD SERVICE
CONCESSIONAIRES IN CAMPUS FACILITIES,
OPERATED BY ATHLETIC, UNIVERSITY
CENTER AND RESIDENCE HALLS. (LEDGER
3)
FOR USE BY AUXILIARY ENTERPRISES IN

RECORDING COMMISSIONS RECEIVED FROM
CONTRACT SERVICE PROVIDERS FOR
OPERATIONS OF VENDING OR COIN
OPERATED MACHINES IN CAMPUS FACILITIES
(LEDGER 3).
REVENUES FROM ROYALTIES AND

LICENSING FEES ON PATENT
RIGHTS,COPYRIGHTS AND LICENSING OF
UNIVERSITY RESEARCH AND OTHER
INTELLECTUAL PROPERTY (FOR USE WITH
LEDGER 3).
CORPORATE UNDERWRITING OF UNIVERSITY

OF HOUSTON RELATED CENTERS,
INSTITUTES, AND OTHER ORGANIZATIONS
FOR WHICH THE UNDERWRITER RECEIVES
A BENEFIT. NOT GIFT INCOME. FOR USE
WITH AUXILIARY (LEDGER 3) NOT SUBJECT
TO STATE OR LOCAL SALES TAX
Updated 3-7-17
430504530.xls

INCOME FROM LEASE OF FACILITIES AND
SPACE. FOR USE WITH LEDGER 3 COST
CENTERS ONLY SUBJECT TO UBIT TAX.

INCOME FROM RENTAL OF FACILITIES AND
SPACE. FOR USE WITH LEDGER 3 COST
CENTERS ONLY. NOT SUBJECT TO UBIT TAX
FOR SPECIFIC USE BY RESIDENCE HALLS

AND HOUSING ON FORFEITEDROOM
RENTALS ON NO-SHOWS. RESTRICTED TO
USE BY UH COMPONENTACCOUNTING AND
BUDGE OFFICES.

RENTAL OF EQUIPMENT FORAUDIOVISUAL
PURPOSES (LEDGER 3).

RENTAL OF EQUIPMENT FOR AUDIOVISUAL
PURPOSES (LEDGER 3). NOT SUBJECT TO
FOR USE BY L3 ACCOUNTS FOR REVENUE

FROM LONG DISTANCE CALLS. SUBJECT
FOR USE BY L3 ACCOUNTS FOR REVENUE

FROM LOCAL CALLS SUBJECT TO STATE
AND LOCAL SALES TAX
Updated 3-7-17
430504530.xls
CHARGES PAID TO LEDGER 3 ACCOUNTS

FOR LONG DISTANCE
TELEPHONE CALLS. RESTRICTED TO
BUDGET OFFICES. NOT SUBJECT TO

REVENUE FROM LOCAL CALLS NOT
SUBJECT TO STATE AND LOCAL TAX

PARKING INCOME SPECIFICALLY FOR
HOTEL GARAGE TOKENS FOR GENERAL
PUBLIC USE AND PARKING AND
TRANSPORTATION SERVICES DEPARTMENT
FOR VISITORS OR TEMPORARY PARKING
PERMIT AND REPLACEMENT FEE FOR LOST
PERMIT OR DECAL. RESTRICTED TO USE BY
BUDGET OFFICES. SUBJECT TO

PARKING INCOME, SPECIFICALLY FOR
HOTEL GARAGE TOKENS FOR GENERAL
PUBLIC USE AND PARKING AND
FOR VISITORS OR TEMPORARY PARKING
PERMIT AND REPLACEMENT FEE FORLOST
PERMIT OR DECAL. RESTRICTED TO USE BY
BUDGET OFFICES. NOT
SUBJECT OT STATE AND LOCAL SALES TAX
Updated 3-7-17
430504530.xls
INCOME FROM STUDENT PARKING PERMITS

IN DESIGNATED STUDENT PARKING LOTS.
SUBCODE IS FOR EXCLUSIVE USE OF THE
PARKING AND TRANSPORTATION SERVICES
DEPARTMENT. RESTRICTED TO USE BY UH
OFFICES. NOT SUBJECT TO STATE
AND LOCAL SALES TAX
FOR USE BY ATHLETIC DEPARTMENT ON

PARKING INCOME FROM FOOTBALL
GAMES EVENTS.

FOR X-RAY EXAMINATION FEES FROM
STUDENTS. NOT

FOR LABORATORY ANALYSIS AND
TESTING FEES FROM STUDENTS.
TAX
FOR USE BY AUXILIARY (LEDGER 3)

ENTERPRISES FOR INCOME FROM
ADVERTISEMENTS. SUBJECT TO STATE AND
LOCAL SALES TAX

ON ADMISSION FEES AT OPERATING AND
EMERGENCY ROOMS.
TAX
Updated 3-7-17
430504530.xls
FOR USE BY PHARMACY DEPARTMENT ON

SALE OF PRESCRIBED DRUGS AND
MEDICINES TO STUDENTS.
SALES TAX
FOR USE BY AUXILIARY (LEDGER 3)

ENTERPRISES FOR INCOME FROM
ADVERTISEMENTS.
SALES TAX
FOR USE BY ATHLETIC DEPARTMENT ON

GUARANTEED REVENUES RECEIVED
FROM COMPETING UNIVERSITIES FOR
REGULAR SEASON GAMES. NOT SUBJECT
FOR USE BY HOTEL FOR GUEST VALET

INCOME. SUBJECT TO STATE
AND LOCAL SALES TAX
FOR USE BY RESIDENCE HALLS AND

HOUSING FOR REVENUES FROM LAUNDRY
FACILITIES. SUBJECT TO STATE AND LOCAL
SALES TAX
FOR USE BY HOTEL FOR GUEST VALET

INCOME. NOT SUBJECT TO STATE AND
LOCAL SALES TAX
FOR USE BY THE RESIDENCE HALLS AND

HOUSING FOR REVENUES FROM
LAUNDRY FACILITIES. NOT SUBJECT TO
FOR USE BY AUXILIARY ENTERPRISES

(LEDGER 3) FOR REVENUES FROM
MISCELLANEOUS ACTIVITIES NOT
ASSOCIATED TO OTHER SPECIFIC REVENUE
ACCOUNT CATEGORIES. NOT SUBJECT TO
STATE AND LOCAL TAXES.
Updated 3-7-17
430504530.xls
REVENUES FROM TELEVISION AND

BROADCAST COVERAGE RIGHTS OF
UNIVERSITY ATHLETIC EVENTS.
SALES TAX
FOR SPECIFIC USE BY ATHLETIC ACCOUNTS

DISTRIBUTED REVENUES ON TELEVISION
AND BROADCAST COVERAGE RIGHTS OF
UNIVERSITY GAMES AS CONFERENCE
MEMBER. NOT SUBJECT
FOR SPECIFIC USE BY ATHLETIC ACCOUNTS

FOR DISTRIBUTED REVENUE FROM GAMES
AS CONFERENCE AND NCAA LEAGUE
MEMBER. NOT SUBJECT TO STATE AND
LOCAL SALES TAX. **FOR USE WITH
AUXILIARY FUNDS ONLY**
(For Non-Auxiliary, use account 44796 -

CONF, NCAA MEMBER DISTR-NON AUX)

LEDGER 3 NOT SUBJECT TO STATE
AND LOCAL SALES TAX

(LEDGER 3) FOR REVENUE
FROMMISCELLANEOUS ACTIVITES NOT
ASSOCIATED TO OTHER SPECIFIC
SUBCODES CATEGORIES. SUBJECT TO STATE
AND LOCAL SALES TAX
Updated 3-7-17
430504530.xls

(LEDGER 3) FOR REVENUES FROM
SALES EITHER BY
PERCENTAGE COMMISSION BASIS FROM
JOBBERS/VENDORS OR THROUGH DIRECT
PURCHASE AND SALE. NOT SUBJECT TO

3) cost centers (auxiliary type activities).
Not for use by educational and general type
activities (Fund 1XXX - Ledger 1 or Fund
department.

department.

department.
Updated 3-7-17
430504530.xls

department.

department.

department.
To record revenues from taxable sales and

services to Fund 3XXX (Ledger 3) cost
centers (auxiliary type activities). Not for
use by educational and general type
department.
Updated 3-7-17
430504530.xls

department.

department.
Commuter meal plan fee
UNIVERSITY OF HOUSTON ENERGY

RESEARCH PARK RENTALS - UNIVERSITY
TENANTS
To record rental revenues for space at the
University of Houston Energy Research Park Real Estate
rented by university departments. Management
UNIVERSITY OF HOUSTON ENERGY

RESEARCH PARK RENTALS - NON
UNIVERSITY TENANTS
To record rental revenues for space at the
University of Houston Energy Research Park Real Estate
rented by parties external to the university. Management
FOR USE BY STUDENT HEALTH SERVICES

FOR DENTAL SERVICE FEES NOT SUBJECT
TO STATE AND LOCAL TAX
TO RECORD RLH APPLICATION FEES

ASSESSED. NOT SUBJECT TO STATE AND
LOCAL SALES TAX.
Updated 3-7-17
430504530.xls
TO RECORD RLH PROCESSING FEES

LOCAL SALES TAX.
TO RECORD RLH FORFEITURES ASSESSED.

TAX.
TO RECORD RLH SUMMER GUEST CHARGES

LOCAL SALES TAX.
TO RECORD RLH SUMMER GUEST CHARGES

ASSESSED. SUBJECT TO STATE AND LOCAL
SALES TAX.
TO RECORD RLH CAMP CHARGES

ASSESSED. SUBJECT TO STATE AND LOCAL
SALES TAX.
TO RECORD RLH CAMP CHARGES

LOCAL SALES TAX.
TO RECORD RLH CAMPUS RENTAL CHARGES

LOCAL SALES TAX.
TO RECORD RLH MISCELLANEOUS CHARGES

ASSESSED AND REVENUES EARNED. NOT

ASSESSED AND REVENUES EARNED.
TO RECORD RLH CABLE, PHONE, AND

OTHER SERVICE CHARGES FOR ASSESSED.
TAX.
TO RECORD RLH NET INCOME OR LOSS

FROM PROPERTY MANAGEMENT
COMPANIES. NOT SUBJECT TO STATE AND
LOCAL SALES TAX.
Updated 3-7-17
430504530.xls
TO RECORD RLH NET INCOME OR LOSS

FROM PROPERTY MANAGEMENT
COMPANIES. NOT SUBJECT TO STATE AND
LOCAL SALES TAX.
TO RECORD RLH NET REVENUES FROM

LAUNDRY FACILITIES. NOT SUBJECT TO
TO RECORD RLH HOUSING REFUNDS. NOT

TO RECORD BAD DEBT FOR HOUSING AND

RENTAL CHARGES. RESTRICTED FOR USE BY
OFFICES.
TO RECORD RLH APPLICATION FEES

ASSESSED TO STUDENT ACCOUNTS.
FINANCIAL SERVICES, COMPONENT
ACCOUNTING AND BUDGET OFFICES VIA
STUDENT SYSTEM. NOT SUBJECT TO STATE
TO RECORD RLH PROCESSING FEES

TO RECORD RLH FORFEITURES ASSESSED

TO STUDENT ACCOUNTS. RESTRICTED FOR
USE BY STUDENT FINANCIAL SERVICES,
OFFICES VIA STUDENT SYSTEM. NOT
Updated 3-7-17
430504530.xls

TO SUMMER GUEST ACCOUNTS.

TO SUMMER GUEST ACCOUNTS.
STUDENT SYSTEM. SUBJECT TO STATE AND
LOCAL SALES TAX.
TO RECORD RLH RENTAL CHARGES



Updated 3-7-17
430504530.xls





Updated 3-7-17
430504530.xls




RESTRICTED TO USE BY STUDENT
STUDENT SYSTEM. NOT SUBJECTO STATE

Updated 3-7-17
430504530.xls

INCOME FROM VISITOR PARKING IN

DESIGNATED PARKING LOTS. FOR USE BY
THE PARKING AND TRANSPORTATION
SERVICES DEPARTMENT. SUBJECT TO STATE
AND LOCAL SALES TAX
INCOME FROM CAMPUS PARKING IN

DESIGNATED PARKING LOTS. FOR USE BY
THE PARKING AND TRANSPORTATION
SERVICES DEPARTMENT. NOT SUBJECT TO

REVENUES FROM MISCELLANEOUS
FOR USE BY THE PARKING AND
TRANSPORTATION SERVICES DEPARTMENT.
NOT SUBJECT TO STATE AND LOCAL TAXES.

REVENUES FROM MISCELLANEOUS
TRANSPORTATION SERVICES DEPARTMENT.
SUBJECT TO STATE AND LOCAL TAXES.
Updated 3-7-17
430504530.xls

TO RECORD ALLOWANCES TO CHARGES
FOR PARKING AND RELATED SERVICES.
TAX

TO RECORD TOWING REVENUES. NOT
FOR USE BY AUXILIARY ENTERPRISES TO

RECORD BAD DEBT FOR NON-MANDATORY
STUDENT FEES. RESTRICTED FOR USE BY
OFFICES.
FOR SPECIFIC USE BY PARKING AND

TRANSPORTATION DEPARTMENTS FOR
INCOME FROM FACULTY AND STAFF
PARKING PERMIT, DECAL, OR CHARGE IN
UNIVERSITY PARKING LOTS AND GARAGES.
RESTRICTED TO USE FOR BILLED CHARGES
VIA STUDENT SYSTEM BY UH COMPONENT
ACCOUNTING AND BUDGET OFFICES. NOT

INCOME FROM TRAFFIC CITATIONS.
RESTRICTED TO USE FOR BILLED CHARGES
VIA STUDENT SYSTEM BY UH COMPONENT
ACCOUNTING AND BUDGET OFFICES. NOT
Updated 3-7-17
430504530.xls

INCOME FROM STUDENT PARKING PERMIT,
DECAL, OR CHARGE IN UNIVERSITY
PARKING LOTS AND GARAGES. RESTRICTED
TO USE FOR BILLED CHARGES VIA STUDENT
SYSTEM BY UH COMPONENT ACCOUNTING
AND BUDGET OFFICES. NOT SUBJECT TO

INCOME FROM TOWING. RESTRICTED TO
USE FOR BILLED CHARGES VIA STUDENT
SYSTEM BY UH COMPONENT ACCOUNTING
AND BUDGET OFFICES. NOT SUBJECT TO
FOR AUXILIARY ENTERPRISES (LEDGER 3)

ON REDUCTIONS TO SELLING PRICE.
FOR CHECKS THAT HAVE BEEN RECEIVED BY

THE UNIVERSITY AS PAYMENT FOR
SERVICES AND SUBSEQUENTLY REFUSED,
RETURNED, AND CHARGED BACK BY THE
BANK. FOR USE BY AUXILIARY FUND
(LEDGER 3)ACCOUNTS. BANK HANDLING
CHARGES FOR THE TRANSACTIONS
SHOULDBE RECORDED IN 5186.
CREDIT CARDS TRANSACTION, POINT OF

SALES, BYPASS AND RELATED FEES FOR
MASTERCARD/VISA TRANSACTIONS IN
AUXILIARY ENTERPRISES (LEDGER 3).
Updated 3-7-17
430504530.xls
CREDIT CARD CHARGEBACKS AND

ALLOWANCES SUCH AS DISPUTED
TRANSACTIONS FRAUDULENT
TRANSACTIONS, EXCEEDS MAXIMUM
CREDIT LINES AND SIMILAR CHARGES IN
AUXILIARY ENTERPRISES (LEDGER 3).
FOR USE BY AUXILIARY ENTERPRISES WRITE

OFF UNCOLLECTIBLE ACCOUNTS.

ACCOUNTS RECEIVABLES. RESTRICTED
AND BUDGET OFFICES.
FOR USE BY AUXILIARY ENTERPRISES TO

REVERSE SALES AND SERVICES REVENUES
FOR RETURNED ITEMS.
SPECIFIC USE BY ATHLETIC FUND

ACCOUNTS FOR MINIMUM AMOUNTS PAID
TO COMPETING UNIVERSITIES FOR GAMES
PLAYED ON CAMPUS IN ACCORDANCE
WITH CONTRACTUAL AGREEMENTS.
Graduate Student Parking Aux
GR NONTAX SALES & SERV - AUX
FUNDS RECEIVED FROM DONATIONS BY

INDIVIDUALS TO JOIN IN SUPPORT OF
PUBLIC BROADCASTING.
MATCHING FUNDS FROM AN INDIVIDUAL'S

EMPLOYERS. NORMALLY, ONE TO ONE
MATCH, WITH A MAXIMUM THREE TO ONE
MATCH.
Updated 3-7-17
430504530.xls
FUNDS RECEIVED FROM INDIVIDUALS

CONTRIBUTING $1000 OR MORE ON AN
ANNUAL BASIS.
REVENUES FROM UNDERWRITING THE COST

OF A MEMBERSHIP DRIVE BYINDIVIDUALS
AND COMPANIES FOR $5,000 OR MORE.
CONTRIBUTORS RECEIVE ON-AIR
RECOGNITION.
CONTRIBUTIONS FROM INDIVIDUALS
DONATING VEHICLES.
INCOME FROM MEMBERSHIP FUND RAISING
LOTTERY.
MEMORIAL & PLANNED GIVING
CHALLENGE GRANT
OCCASIONAL FUNDING BY FOUNDATIONS

WITH NO EXPECTATION OF ON-AIR
ANNOUNCEMENTS.
BUSINESS & INDUSTRY
INCOME FROM TICKET SALES AND/OR

ADMISSIONS TO EXTRAORDINARY FUND
RAISING SPONSORED BY KUHF.
GIFTS FROM BUSINESSES IN SUPPORT OF

EXTRORDINARY FUND RAISING EVENTS
(KUHF).
CONTIBUTIONS RECEIVED FROM DONORS
VIA AFFINITY PROGRAMS.
TV AUCTION-MRCH SALES
TV AUCTION-CSH DONAT
FUNDS RECEIVED FROM SUCCESSFUL
AUCTION BIDDERS.
INCOME FROM PRINTED TRANSCRIPTS OF

BROADCASTED PROGRAMS.
FUNDS GIVEN KUHF TO PRODUCE LOCAL
PRODUCTIONS.
REVENUES FOR UNDERWRITING

PRODUCTION EFFORTS FROM
BUSINESSES AND INDUSTRIES.
PROD UNDRWRIT-UNIV/ED
Updated 3-7-17
430504530.xls
INCOME FROM PAID PUBLIC SERVICE

ANNOUNCEMENTS FROM NON-PROFIT
ORGANIZATIONS.
INCOME RECEIVED FROM UNDERWRITING

OF PROGRAMS AIRED BY THE STATION
FROM FOUNDATIONS.
INCOME RECEIVED FROM UNDERWRITING

OF PROGRAMS AIRED BY THE STATION
FROM BUSINESSES AND INDUSTRIES.
PROG UNDRWRIT-UNIV/ED
PRINT UNDERWRITING
INCOME FOR SPONSORSHIP OF TELEVISED

CONFERENCES FROM FOUNDATIONS.

CONFERENCES FROM BUSINESS AND
INDUSTRY.

CONFERENCES FROM UNIVERSITIES
AND EDUCATION ENTITIES.
DONOR GIFTS WHICH ARE RESTRICTED FOR

STATION OPERATIONS.
FUNDS RECEIVED FOR OUTSIDE USE OF

STATION EQUIPMENT LIKE CAMERAS,
TRIPODS, ETC.
FUNDS RECEIVED FROM CORPORATION FOR

PUBLIC BROADCASTING FOR STATION
OPERATIONS.
FUNDS RECEIVED FOR OUTSIDE USE OF

STATION'S FACILITIES PERONNEL TO
OPERATE THE EQUIPMENT.
LEASING OF CLOSE-CIRCUIT SIGNAL

BRAODCAST ON KHF AS A SUB-CARRIER
OF THE MAIN CHANNEL.
INT-ACT "RESERVE"FND
Updated 3-7-17
430504530.xls
ANNUAL FUNDING RECEIVED FROM

CORPORATION FOR PUBLIC
BROADCASTING FOR STATION OPERATIONS.
INTEREST EARNED ON INVESTMENTS FOR

USE OF STATION'S FUNDS.
OTHER INTEREST
REVENUE TRANSFERRED FROM THE

ASSOCIATION FOR COMMUNITY
BROADCASTING FUND RAISING EVENTS.
EXTRAORDINARY NON-REPITITIVE INCOME
RECEIVED BY THE STATION.
INCOME RECEIVED FROM TAPED SHOWS,

BOOKS, T-SHIRTS, TOWELS, ETC.

BROADCASTING CONTRIBUTIONS.
INCOME RECEIVED FROM ORGANIZATIONS

OUTSIDE KUHF TO PRINT
ADVERTISEMENTS IN THE PROGRAM GUIDE.
CO-OP ADVERTISING

BROADCASTING FUND RAISING PROJECTS.
INCOME FROM PRODUCTION SERVICE

PROVIDED BY KUHF TO AN OUTSIDE
AGENCY.
INCOME FROM SHARED USE OF KUHF
SATELLITE DOWN-LINK.
FEES PAID TO KUHF BY OTHER RADIO

STATIONS FOR THE RIGHT TO BROADCAST
A KUHF PRODUCED PROGRAM.
ANNUAL NATIONAL PROGRAM PRODUCTION

ACQUISITION GRANT FUNDINGFROM
CORPORATION FOR PUBLIC BROADCASTING.
Updated 3-7-17
430504530.xls
REVENUES RECEIVED BY THE STATION FOR

THE RIGHTS BY OTHERS TOBROADCAST A
LOCALLY PRODUCED PROGRAM.
Revenue from Digital TV Datacasting that is

subject to FCC Annual Regulatory fee.
Restricted for use by KUHT-TV & KUHF-FM.
Commissions revenue received from food

service operations. These operating
revenues have been dedicated to the
acquistion or financing of capital equipment
and facilities that are to be used for the
preparation and or serving of meals and
consumable food.
REVENUE ALLOCATED FOR CAPITAL

PURPOSES
Cash received in either an exchange or
nonexchange transaction related to a
capital project or asset. The funds received
are not restricted for use in a specific
capital project, and are to be allocated to a
designated capital purpose, at the
discretion of the university.
For use by Athletics for NCAA distributions

for student assistance deposited into
Local Restricted Fund 4 cost centers.
Revenues recognized due to the receipt of

reimbursed funds from a vendor, as the
consequence of a claim made stemming
from the results of a mandatory recovery
audit.
Revenues derived from miscellaneous

activities performed by the department or
organization that do directly relate to
supplying the basic service (providing
higher educational instruction) of the
university. Limited to use by non-auxiliary
cost centers.
Updated 3-7-17
430504530.xls
Revenues derived from miscellaneous

organization that are not directly related to
cost centers.
TO BUDGET FOR THE TRANSFER TO UH

THOSE TUITION MONIES USED TO SERVICE
DEBT ON CONSOLIDATED REVENUE BONDS.
FOR BUDGET OFFICE USE ONLY.
TO BUDGET FOR THE DEBT SERVICE ON

$7.5 MILLION OF TUITION REVENUE
BONDS ISSUED BY THE 75TH LEGISLATURE
FOR DEVELOPMENTOF THE CAMPUS
INFRASTRUCTURE AT UH-DOWNTOWN. FOR
BUDGET OFFICE USE ONLY.
TO RECORD A BUDGET TRANSFER FROM

ONE FRS FUND GROUP (FRS LEDGER) TO
THE SAME FRS FUND GROUP (FRS LEDGER).
RESTRICTED FOR BUDGET OFFICE USE
ONLY.
TO RECORD A BUDGET TRANSFER FROM

ONE FRS FUND GROUP (FRS LEDGER) TO
ANOTHER FRS FUND GROUP (FRS LEDGER).
RESTRICTED FOR BUDGET USE ONLY.
TO RECORD FUND BALANCES IN RENTAL

INCOME ACCOUNTS THAT HAVE BEEN
BUDGETED FOR USE IN VARIOUS PLANT
FUND PROJECT, REPAIR , OR
RENOVATION/MAINTENANCE ACCOUNTS.
ONLY.
Updated 3-7-17
430504530.xls
TO RECORD A BUDGET TRANSFER FOR AN

APPROPRATION THAT WAS MADE TO
DESIGNATED FUNDS (LEDGER 2) AND IS TO
BE TRANSFERREDTO PLANT FUNDS
(LEDGER 7). USED FOR HIGHER
EDUCATION ASSISTANCE FUNDS.
ONLY.
TO RECORD BUDGETED REVENUE FOR AN

APPROPRIATION THAT WAS MADE TO
FUND THE OPERATIONS OF A CENTRAL
SYSTEM ADMINISTRATION.
ONLY.

APPROPRIATION THAT WAS MADE TO ONE
UH COMPONENT AND IS TO BE
TRANSFERRED TO ANOTHER UH
COMPONENT. USED FOR RETIREMENT
CONTRIBUTION APPROPRIATIONS.
ONLY.
TO BUDGET FOR THE USE OF DESIGNATED

TUITION USED FOR RETIREMENT OF
CONSOLIDATED REVENUE BONDS. FOR
TO BUDGET FOR THE PASS-THROUGH

SPECIAL ITEM FOR RETIREMENT OF THE
TUITION REVENUE BONDS ISSUED FOR
CONSTRUCTION OF FACILITIES AT UH-
CLEAR LAKE. FOR BUDGET OFFICE USE
ONLY.
Updated 3-7-17
430504530.xls
TO RECORD REVENUE FUNDING SOURCES

THAT ARE TO BE TRANSFERRED IN FROM
OTHER UH COMPONENETS, AND WHICH
WILL BE USED TO SATISFY DEBT
SERVICING REQUIREMENTS. RESTRICTED
FOR BUDGET OFFICE USE ONLY.
INTERCOMPONENT CHARGES FOR SERVICES

PROVIDED. RESTRICTED TO USE BY UH
OFFICES.
TO RECORD BUDGETED REVENUE TO BE

TRANSFERRED TO THE UNIVERSITY OF
HOUSTON COMPONENT TO FUND
CENTRALIZED ADMINISTRATIVE
OPERATIONS. RESTRICTED FOR BUDGET
USE ONLY.
TO RECORD BUDGETED REVENUE TO BE

TRANSFERRED TO THE UNIVERSITY OF
HOUSTON-VICTORIA COMPONENT TO FUND
CENTRALIZED ADMINISTRATIVE
OPERATIONS. RESTRICTED FOR BUDGET
OFFICE USE ONLY.
TO RECORD A BUDGET TRANSACTION

REFLECTING A TRANSFER OF FUNDS
FROM ONE UHS COMPONENT TO ANOTHER
FOR TRANSFERS NOT DESCRIBED
ELSEWHERE.RESTRICTED TO BUDGRT
OFFICE USE ONLY.
Updated 3-7-17
430504530.xls

APPROPRIATION THAT WAS MADE TO
DESIGNATED FUNDS (LEDGER 2) AND IS TO
BE TRANSFERREDTO E & G FUNDS (LEDGER
1). USED FOR HIGHER EDUCATION
ASSISTANCE FUNDS. RESTRICTED FOR
TO RECORD A BUDGET TRNASFER FOR AN

APPROPRIATION THAT WAS MADE TO ONE
UH COMPONENT AND IS TO BE
TRANSFERRED TO ANOTHERUH
COMPONENT. USED FOR HIGHER
EDUCATION ASSISTANCE FUNDS.
ONLY.
TO RECORD FUND BALANCES BUDGETED

FOR HEAF PROJECTS. RESTRICTED FOR
TO RECORD THE CARRYFORWARD OF

BUDGET FUND BALANCE FROM ONE FISCAL
YEAR TO THE NEXT FOR OPEN
COMMITMENTS ON AN ACCOUNT. FOR USE
BY ACCOUNTING AND BUDGET OFFICES
ONLY.
USED BY THE BUDGET OFFICE TO RECORD

FUND BALANCE BUDGETED IN CURRENT
YEAR.
USAS Pass-Through Revenue Reporting

Adjustment. Pursuant to Chapter 5 of the
State Comptroller Reporting Requirements
for Annual Financial Reports of State
Agencies and Universities, this account is
used to reclassify pass-through activity
between UHS components and other state
agencies or universities in accordance with
rules established by the State Comptroller.
Updated 3-7-17
430504530.xls
FOR USE BY NON-SERVICE DEPARTMENTS

TO RECORD THE COST OF GOODS OR
SERVICES PROVIDED TO THR UNIVERSITY
COMMUNITY OR GENERAL PUBLIC. THESE
MAY BE RECORDED AT A PRE-DETERMINED
PERCENTAGE RATE OF REVENUE OR
RECOVERED COST. Service Center Use
FOR SPECIFIC USE BY POSTAL SERVICE

ACCOUNT FOR PURCHASE OF POSTAGE AND
SUPPLIES OUT OF STATE FUNDS USED TO
PROVIDE POSTAL SERVICE TO THE
UNIVERSITY COMMUNITY. Service Center Use
FOR USE BY SERVICE DEPARTMENTS TO

RECORD THE COST OF GOODS OR
SERVICES PROVIDED TO THE UNIVERSITY
COMMUNITY WHERE THE PURCHASER IS A
NON-STATE FUNDED ACCOUNT. THESE MAY
BE RECORDED AT A PRE-DETERMINED
PERCENTAGE RATE OF REVENUE OR
RECOVERED COST. Service Center Use
FOR USE BY ALL FUND ACCOUNTS FOR

DEDUCTIONS ALLOWED FOR PROMPT
PAYMENT TAKEN ON ACTUAL COST OF
PURCHASES OF GOODS OR SERVICES FROM
VENDORS. Cash and Discounts
OVERAGE OR SHORTAGE BETWEEN ACTUAL

CASH DEPOSITED AND REVENUES
RECORDED ON CASH RECEIPT DOCUMENTS. Cash and Discounts
Service Center Use
Service Center Use
Service Center Use
Updated 3-7-17
430504530.xls
Service Center Use
Service Center Use
Service Center Use
Service Center Use
Service Center Use
Service Center Use
Service Center Use
Service Center Use
BAD DEBT EXP-UNCOLLECTABLE PLEDGE Service Center Use
FOR USE BY FUND 2XXX SERVICE

DEPARTMENTS (SERVICE CENTERS) TO
RECORD COST REIMBURSEMENT BASED ON Yes
COST OF DIRECT MATERIALS, LABOR AND
SUPPLIES PLUS REASONABLE OVERHEAD
CHARGE WITHOUT ANY MARKUP FOR
PROFIT. IT IS USED ONLY WHEN THE
RECEIVING DEPARTMENT CHARGES THE
COST TO ANY FUND COST CENTERS OTHER
THAN A STATE FUNDED COST CENTER. Service Center Use

RECORD COST REIMBURSEMENTS BASED Yes
ON COST OF DIRECT MATERIALS, LABOR, &
COST TO A STATE FUNDED COST CENTER.
(FUND 1XXX) Service Center Use
Updated 3-7-17
430504530.xls

Yes
RECORD CASH RECEIVED FOR
REIMBURSEMENT BASED ON COST OF
DIRECT MATERIALS LABOR, AND SUPPLIES
OR TO RECORD PHYSICAL PLANT'S CHARGE
OF 5% TO COVER NONRECOVERABLE COST. Service Center Use
FOR SPECIFIC USE BY FUND 2XXX SERVICE

Yes
RECORD CASH COSTS FROM SERVICES TO
NON-UNIVERSITY RELATED ACTIVITIES
PERFORMED OR FOR GOODS OR SERVICES
PROVIDED TO STUDENTS, STAFF AND
GENERAL PUBLIC. Service Center Use
FOR USE BY A NON-SERVICE DEPARTMENT

(NON-SERVICE CENTER) TO RECORD
RECOVERY OF COSTS IN PROVIDING A
SERVICE WHERE THE COST OF THE SERVICE
CANNOT BE SPECIFICALLY CREDITED TO
ANY ONE ACCOUNT OR WHERE
REIMBURSEMENT OF A SPECIFIC EXPENSE
ACCOUNT IS INAPPROPRIATE. Finance Use
FOR SPECIFIC USE BY PHYSICAL PLANT

STATE BUDGETED SERVICE DEPARTMENT
(SERVICE CENTER) COST CENTERS FOR Yes
SERVICES OR GOODS PROVIDED TO THE
UNIVERSITY COMMUNITY BASED ON DIRECT
MATERIALS, LABOR AND SUPPLIES, OR ON A
PRE-DETERMINED FLAT RATE CHARGE. IT IS
USED ONLY WHEN THE RECEIVING
DEPARTMENT CHARGES THE COST TO ANY
COST CENTER OTHER THAN A STATE
FUNDED (FUND 1XXX) COST CENTER. Service Center Use
Updated 3-7-17
430504530.xls
FOR SPECIFIC USE BY PHYSICAL PLANT

STATE BUDGETED SERVICE DEPARTMENT Yes
(SERVICE CENTER) COST CENTERS FOR
SERVICES OR GOODS PROVIDED TO THE
UNIVERSITY COMMUNITY BASED ON DIRECT
MATERIALS, LABOR AND SUPPLIES, OR ON A
PRE-DETERMINED FLAT RATE CHARGE. IT IS
USED ONLY WHEN THE RECEIVING
DEPARTMENT CHARGES THE COST TO A
STATE FUNDED (FUND 1XXX) COST CENTER. Service Center Use
RECOVERED COSTS - FEDERAL

DEPARTMENTS (SERVICE CENTERS) TO Yes
RECORD COST REIMBURSEMENTS BASED
ON COST OF DIRECT MATERIALS, LABOR, &
COST TO A FEDERALLY FUNDED COST
CENTER. Service Center Use
BUDGET ALLOCATION PURPOSE, USED ONLY

BY THE BUDGET OFFICE FOR BUDGETING
SALARIES AND WAGES. Payroll
TO RECORD LAPSED SALARIES AND WAGES

FOR BUDGET OFFICE USE ONLY. Payroll
SALARIES OF FULL TIME EMPLOYEES WHO

ARE CLASSIFIED AS FACULTY. Payroll
SALARIES OF PART TIME EMPLOYEES WHO

ARE CLASSIFIED AS FACULTY. Payroll
Updated 3-7-17
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SALARIES OF FULL TIME EMPLOYEES WHO

ARE CLASSIFIED AS PROFESSIONAL AND
ADMINISTRATIVE. Payroll
SALARIES OF PART TIME EMPLOYEES WHO

ARE CLASSIFIED AS PROFESSIONAL AND
ADMINISTRATIVE. Payroll
WAGES OF FULL TIME EMPLOYEES WHO ARE

CLASSIFIED AS OFFICE AND CLERICAL OR
TECHNICAL SERVICE AND CRAFT. Payroll
WAGES OF PART TIME EMPLOYEES WHO ARE

CLASSIFIED AS OFFICE AND CLERICAL, OR
TECHNICAL SERVICES AND CRAFT. Payroll

CLASSIFIED AS STUDENT WORKERS OR
FEDERAL COLLEGE WORK-STUDY. Payroll

CLASSIFIED AS TEXAS COLLEGE WORK-
STUDY STUDENTS. Payroll
PAY SUPPLEMENT TO EMPLOYEES CERTIFIED
AS PEACE OFFICERS. Payroll
PAY SUPPLEMENT TO EMPLOYEES WHO ARE

COVERED BY FLS AND WHOSE ACTUAL
HOURS WORKED DURING A PAY PERIOD
EXCEED 40. Payroll
PAY SUPPLEMENT FOR EMPLOYEES WHO

HAVE STATE OF TEXAS SERVICE IN EXCESS
OF TWO YEARS. Payroll
ASBESTOS PAY Payroll
SEVERANCE PAY-NORMAL TURNOVER Payroll
SEVERANCE PAY-EXCESS OF NORMAL Payroll
THE UNIVERSITY'S FUND 2XX SHARE OF PAY

SUPPLEMENT FOR EMPLOYEES WHO HAVE
STATE SERVICE IN EXCESS OF 60 MONTHS. Payroll
Updated 3-7-17
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SABBATICAL LEAVE Payroll
Payments of death benefits to a decreased

employee's estate. Payments will consist of
pay for accrued vacation time and one half
of accrued sick leave not to exceed 336
hours. Does not include lump sum payment
made upon termination of employment (use
account 50114 or 50115) nor payments to
employees with less than six months of
services. Payroll
Salaries and wages of full time employees

who are classified as head coaches or
assistant coaches in an intercollegiate
athletic department. Payroll
Additional salary earned by non-exempt

employees who work an evening or night
shift. Shift differential is calculated and
assigned by the Payroll Department during
the bi-weekly pay cycle. Payroll
Additional earnings paid to employees to

cover dental and/or accidental death and
employees. Payroll
To record expenses for graduate student
stipends paid as salaries and wages Payroll
GRADUATE ASSISTANT FOR UHCL, UHD,

AND UHV FOR POSITION BUDGETING Payroll
RESEARCH FACULTY SALARIES FOR UHCL,

UHD, AND UHV FOR POSITION BUDGETING Payroll
Ranked Faculity Salaries Payroll
Administratove Stipends, Faculty Payroll
Chair/Professor Stipends, Faculty Payroll
Visiting Faculty Salaries Payroll
Clinical Faculty Salaries Payroll
Updated 3-7-17
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Instructional Faculty Salaries Payroll

Research Faculty Salaries Payroll
Lecturer Salaries Payroll
Continuing Education Instructor Salaries Payroll
Summer Salaries Payroll
Instructional Assistants Salaries Payroll
Teaching Assistants Salaries Payroll

Teaching Fellows Salaries Payroll
Research Assistants Salaries Payroll

Graduate Assistant Payroll
RESEARCH ASSISTANT SALARIES THAT ARE
ELIGIBLE FOR TUITION Payroll
Professional and Administrative Staff
Salaries, Exempt Payroll
Other Support Staff Salaries, Exempt Payroll
Research Staff Salaries, Exempt Payroll
Taxable stipend and overload payments to

exempt staff. Must be paid through Payroll. Payroll
Professional and Administrative Staff,
Salaries, Non Exempt Payroll
Other Support Staff Salaries, Non Exempt Payroll
Research Staff Salaries, Non Exempt Payroll
Taxable stipend payments to non-exempt

staff. Must be paid through Payroll. Payroll
College Work Study Wages - Federal Payroll
Non College Work Study Wages Payroll
College Work Study Wages - State Payroll
Summer Instruction, Tenure Track Payroll
Summer Instruction, Non Tenure Track Payroll
Summer Instruction, Adjunct Faculty Payroll
Updated 3-7-17
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Summer Instruction, Graduate Assistants Payroll
THE PORTION OF FICA MATCHING CHARGED

TO A DEPARTMENTAL ACCOUNT. Payroll
THE DEPARTMENTAL EXPENSE FOR AN

EMPLOYEE'S WORKER'S COMPENSATION. Payroll
UNEMPLOYMENT COMPENSATION
INSURANCE CHARGED AS A PERCENTAGE
OF GROSS SALARY. Payroll
AMOUNT CONTRIBUTED TO ACCOUNT

ACCORDING TO THE FRINGE BENEFIT FLAG
ASSIGNED TO EMPLOYEE. Payroll
VACATION EXPENSE Payroll
STATE MATCH MEDICARE Payroll
THE PERCENTAGE STATE MATCHING

CONTRIBUTION FOR FICA 6.2% OR 57,600
FOR SOCIAL SECURITY AND 1.45% FOR
MEDICARE WAGES. Payroll
THE PERCENTAGE OF EMPLOYER MATCHING

CONTRIBUTION FOR RETIREMENT (ORP)
MANDATED BY THE STATE AS 6.00% GROSS. Payroll

CONTRIBUTION FOR RETIREMENT (TRS)
MANDATED BY THE STATE AS 6.00% GROSS. Payroll
THE ADDITIONAL PERCENTAGE

CONTRIBUTION OF 1.19 % TOWARD
OPTIONAL RETIREMENT PLANS OF
QUALIFIED EMPLOYEES. Payroll
THE ADDITIONAL PERCENTAGE

CONTRIBUTION OF 1.31% TOWARD
OPTIONAL RETIREMENT PLANS OF
QUALIFIED EMPLOYEES. Payroll
THE UNIVERSITY'S PROPORTIONAL SHARE

OF STATE SUBSIDY FOR GROUP INSURANCE
PREMIUMS. Payroll
Updated 3-7-17
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OF STATE MATCHING CONTRIBUTION FOR
FICA. Payroll
THE UNIVERSITY PROPORTIONAL SHARE OF

EMPLOYER MATCHING CONTRIBUTION FOR
RETIREMENT (ORP). Payroll

OF EMPLOYER MATCHING CONTRIBUTION
FOR RETIREMENT (TRS). Payroll
THE ADDITIONAL 1.31% CONTRIBUTION

TOWARD OPTIONAL RETIREMENTPLANS OF
QUALIFIED EMPLOYEES, PAID FROM FUND
2XX. Payroll

CONTRIBUTION FOR RETIREMENT (ORP)
MANDATED BY THE STATE AS 6.00% OF
GROSS. REIMBURSEMENT FROM THE
STATE FOR FUNDS PREVIOUSLY DISBURSED
BY THE UNIVERSITY. RESTRICTED TO USE
BUDGET OFFICES. Payroll
Employer Paid TRS 90-Day Enrollment

Period. The employer shall pay an amount
member. Subchapter E, Chapter 825,
Government Code, Section 825.4041. S.B.
No. 1691, 79th Legislature. Payroll
Employer Paid ORP - 90 Day Enrollment

Period. The employer shall pay an amount
member. Results from administrative ruling
from the Legislative Budget Board to follow
TRS procedure as outlined in S.B. No. 1691,
79th Legislative. Payroll
Updated 3-7-17
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Employer Paid TRS Retired Employee

Surcharge. The employer shall pay an
amount equal to the sum of the current
retiree contribution amount and the state
contribution amount if the retiree was an
active, contributing member. Subchapter E,
Chapter 825, Government Code, Section
825,4092. S.B. No. 1691, 79th Legislature. Payroll
Employer Paid TRS Care Premium. The

employer who reports a retired employee
who is enrolled in the Texas Public Shcool
Employees Group Insurance Program under
Chapter 1575, Insurance Code, shall pay
the difference between the retiree premium
and any enrolled dependent premiums.
Subchapter E, Chapter 825, Government
Code, Section 825.4092. S.B. No. 1691,
79th Legislature. Payroll
Payment to ERS for unused allowance to

cover dental and/or accidental death and
employees. Payroll
ERS 1% EMPLOYER GROUP INSURANCE

CONTRIBUTION
Payment to ERS (Employees Retirement
System) to increase the employer
contribution to the Group Benefits Program
for group insurance by an amount equal to
1.0% of the total base wages and salaries
for each benefits eligible employee.
Authorized by General Appropriations Act,
Article IX, Section 18.09 82nd Leg., RS,
2011, effective 09/01/2011. Payroll
P/R RELATED ASSESSMENTS Payroll
Updated 3-7-17
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EMPLOYER PAID CONTRIBITION TO A

HEALTH SPENDING ACCOUNT ASSOCIATED
WITH HIGH DEDUCTIBLE MEDICAL
INSURANCE PLANS. FOR PAYROLL
DEPARTMENT USE ONLY. Payroll
CLAIMS PD-WRKMN COMP Payroll
CLAIMS PD-UNEMP COMP Payroll
MEDICAL EXPENSES Payroll
JUDGEMENTS AND SETTLEMENTS

CONSIDERED AS INCOME TO THE PAYEE. Payroll
PAYMENTS MADE TO ORGANIZATIONS

OUTSIDE OF THE UNIVERSITY FORSALARY
EXPENSES INCURRED IN THE EMPLOYMENT
OF A COLLEGE WORK STUDY EMPLOYEE. Payroll
CONST SALARY TRF Payroll
PRIOR YR SALARY ADJ Payroll
INS PRE DEP-ST SUB Payroll
Yes
Contracted Services
SERVICES OF A STATE LICENSED Yes

OPTOMETRIST PLUS EXPENSES WITHOUT
RECEIPTS (PROFESSIONAL SERVICES).. Contracted Services
REIMBURSEMENT OF AN OPTOMETRIST FOR Yes

RECEIPTED EXPENSES WHILE RENDERING
PROFESIONAL SERVICES. Contracted Services
PROFESSIONAL FINANCIAL AND

Yes
ACCOUNTING SERVICES RENDERED BY
STATE-LICENSED ACCOUNTANTS PLUS
THEIR EXPENSES WITHOUT RECEIPTS . Contracted Services
SERVICES OF A STATE-LICENSED
LANDSCAPE ARCHITECT PLUS EXPENSES Yes
WITHOUT RECEIPTS (PROFESSIONAL
SERVICES). Contracted Services
Updated 3-7-17
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REIMBURSEMENT OF A LANDSCAPE
Yes
ARCHITECT FOR RECEIPTED EXPENSES
INCURRED WHILE RENDERING
PROFESSIONAL SERVICES. Contracted Services
PROFESSIONAL SERVICES RENDERED BY Yes

STATE-LICENSED ARCHITECTS (PLUS THEIR
EXPENSES WITHOUT RECEIPTS) WHICH ARE
NOT CAPITALIZED IN REMODELING OR
CONSTRUCTION OF FACILITIES. Contracted Services
PROFESSIONAL ENGINEERING SERVICES

RENDERED BY STATE-LICENSED ENGINEERS Yes
(PLUS THEIR EXPENSES WITHOUT RECEIPTS)
WHICH ARE NOT CAPITALIZED IN
CONSTRUCTION OR REMODELING OF
FACILITIES. Contracted Services
PROFESSIONAL SERVICES RENDERED ON A

FEE BASIS BY A PERSON OR FIRM
Yes
RECOGNIZED AS POSSESSING A HIGH
DEGREE OF LEARNING AND RESPONSIBILITY
IN ANY AREA NOT CATEGORIZED UNDER
OTHER SUBCODES. (FOR LEGAL FEES, USE
5010) Contracted Services
MEDICAL EXAMINATIONS, CARE AND

Yes
TREATMENT BY LICENSED PHYSICIANS OR
SURGEON,NOT FOR WORKERS
COMPENSATION (SEE 5112) Contracted Services
REIMBURSEMENT FOR EXPENSES INCURRED

Yes
WHILE AUDITING OR ACCOUNTING
SERVICES WERE BEING RENDERED FOR
WHICH RECEIPTS HAVE BEEN SUPPLIED. Contracted Services

Yes
WHILE ARCHITECTURAL SERVICES WERE
BEING RENDERED FOR WHICH RECEIPTS
HAVE BEEN SUPPLIED. Contracted Services
Updated 3-7-17
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Yes
WHILE ENGINEERING SERVICES WERE
BEING RENDERED FOR WHICH RECEIPTS
HAVE BEEN SUPPLIED. Contracted Services

WHILE OTHER PROFESSIONALSERVICES Yes
WERE BEING RENDERED FOR WHICH
RECEIPTS HAVE BEEN SUPPLIED. Contracted Services
STUDYING THE EXISTING OR PROPOSED

INFORMATION SYSTEMS AND ADVISING Yes
WITH REGARD TO THOSE SYSTEMS
INCLUDING THE CREATION, DESIGN, OR
DEVELOPMENT. Contracted Services
PROFESSIONAL ADVISORY SERVICES

STUDYING AN EXISTING OR A PROPOSED Yes
OPERATION OR PROJECT AND ADVISING
WITH REGARD TO THOSE OPERATIONS OR
PROJECTS INCLUDING THE CREATION,
DESIGN, OR DEVELOPMENT, EXCEPT FOR
INFORMATION SYSTEMS CONSULTING (SEE
SUBCODE 3015). Contracted Services

Yes
WHILE INFORMATION SYSTEM CONSULTING
WAS BEING RENDERED FOR WHICH
REIMBURSEMENT FOR EXPENSES INCURRED Yes

WHILE CONSULTING SERVICES (OTHER
THAN INFORMATION SYSTEMS CONSULTING)
WERE BEING RENDERED FOR WHICH
Yes
REIMBURSEMENT FOR RECEIPTED
EXPENSES BY A PHYSICIAN/SURGEON WHILE
PERFORMING PROFESSIONAL SERVICES. Contracted Services
Updated 3-7-17
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Commission paid to property management

Yes
company or real estate broker for executing
a new lease, lease renewal, or lease Real Estate
extension for university rental property. Management
Fee paid to property management company

for services provided in managing Real Estate Yes
university rental property. Management
Payments made on behalf of University by

Foundations for professional services.
Used to record Gift-in-Kind expenses only. Gift-in-Kind Expense
SERVICES PROVIDED TO EVALUATE AND

ANALYZE DATA USING SPECIFIC TECHNICAL Yes
KNOWLEDGE. Contracted Services
PROFESSIONAL SERVICES OF A STATE Yes

LICENSED REAL ESTATE APPRAISER
INCLUDING EXPENSES WITHOUT RECEIPTS. Contracted Services
REIMBURSEMENT FOR RECEIPT EXPENSE

Yes
INCURRED BY STATE LICENSE REAL ESTATE
APPRAISER WHILE PERFORMING
PROFESSIONAL SERVICE. Contracted Services

LICENSED REGISTERED NURSE INCLUDING
EXPENSE WITHOUT RECEIPTS. Contracted Services
REIMBURSEMENT FOR RECEIPT EXPENSES Yes

WHILE PERFORMING PROFESSIONAL
SERVICES AS A REGISTERED NURSE. Contracted Services
SERVICES TO ORGANIZE AND PRODUCE

ENTERTAINMENT PERFORMANCES OR Yes
REPRESENT ARTISTS OR PERFORMERS
UNDER CONTRACT.
Business Expense-
FOR UH OR UHS USE ONLY. UH Only
Updated 3-7-17
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LICENSED SURVEYOR INCLUDING EXPENSES
WITHOUT RECEIPTS. Contracted Services

Yes
EXPENSES OF A STATE-LICENSED SURVEYOR
INCURRED WHILE RENDERING
PROFESSIONAL SERVICES. Contracted Services
TEMPORARY EMPLOYEE SERVICE PAID TO Yes
EMPLOYMENT AGENCIES. Contracted Services
CLERICAL OR MANUAL LABOR. IF

Yes
EMPLOYER/EMPLOYEE RELATIONSHIP
EXISTS, MUST BE PAID THROUGH PAYROLL
DEPARTMENT. Contracted Services
PROTECTION SERVICES PROVIDED BY Yes

CAMPUS OR EXTERNAL POLICE PERSONNEL. Contracted Services
DRUG TESTING, AUTHORIZED MEDICAL LAB

Yes
TESTS, HOSPITAL CARE, MISCELLANEOUS
MEDICAL SERVICES. NOT FOR WORKER'S
COMPENSATION (5112) NOR FOR SERVICES
PERFORMED BY LICENSED MEDICAL
PROFESSIONALS (3010) Contracted Services
ANALYSIS AND EVALUATION SERVICES

PROVIDED BY TRAINED INDIVIDUALS FOR
THE PURPOSE OF DETECTING THE Yes
PRESENCE OF PROHIBITED, BANNED,
ILLEGAL, OR ILLICIT CHEMICAL
SUBSTANCES.NOT FOR WORKER'S
COMPENSATION (5112) NOR FOR SERVICES
PERFORMED BY LICENSED MEDICAL
PROFESSIONALS (3010). Contracted Services
NON-CAPITALIZED SERVICES FOR BUILDING

Yes
OR REMODELING EQUIPMENT, FURNISHING,
OR FACILITIES. (NOT REPAIR OR
MAINTENANCE) Contracted Services
Updated 3-7-17
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CATERING OF FOOD WHERE CATERER

DELIVERS/SERVES FOOD FOR EVENTS Yes
CLOSELY ALLIED TO TEACHING, RESEARCH
WHERE ALLOWED BY THE SPONSOR,
ACADEMIC MISSION. FOR UH OR UHS USE Business Expense-
ONLY UH Only
CATERING WHERE CATERER DELIVERS AND

SERVES FOOD FOR PROMOTIONAL OR FUND Yes
RAISING EVENT.
Business Expense-
JANITORIAL, LINEN, UNIFORM CLEANING Yes

AND DELIVERY SERVICES. Contracted Services
COMPUTER TIME FOR DATA ENTRY,

STORAGE, RETRIEVAL, PROCESSING, Yes
AND/OR PRINTING. Contracted Services
INFORMATION TECHNOLOGY ANALYSIS, Yes

PROGRAM WRITING, AND MODIFICATION.
NOT INFORMATION SYSTEMS CONSULTING.
NOT PROFESSIONAL SERVICES. INCLUDES
EXPENSES WITHOUT RECEIPTS. Contracted Services

EXPENSES INCURRED BY A CONTRACT OR Yes
(NOT CONSULTANTS OR PROFESSIONAL
SERVICES) WHILE RENDERING
INFORMATION TECHNOLOGY SERVICES. Contracted Services
INTER-LIBRARY BOOK LOAN, LIBRARY

SEARCH, INFORMATION RETRIEVAL, Yes
BIBLIOGRAPHIES, REFERENCE DATA. NOT
FOR ELECTRONIC COMMUNICATION
SERVICES. Contracted Services
INSECT, RODENT, AND OTHER PEST Yes
EXTERMINATION OR ELIMINATION. Contracted Services
Updated 3-7-17
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SERVICES TO ORGANIZE AND PRODUCE

ENTERTAINMENT PERFORMANCES OR Yes
REPRESENT ARTISTS OR PERFORMERS
UNDER CONTRACT.
Business Expense-
FOR UHC, UHD OR UHV USE ONLY. CDV Only
CATERING OF FOOD WHERE CATERER

DELIVERS/SERVES FOOD FOR EVENTS Yes
CLOSELY ALLIED TO TEACHING, RESEARCH,
ACADEMIC MISSION.
Business Expense-
CATERING WHERE CATERER DELIVERS AND

SERVES FOOD FOR PROMOTIONAL OR FUND Yes
RAISING EVENT.
Business Expense-
IN HOUSE TRAINING AND INSTRUCTION OF Yes

UNIVERSITY EMPLOYEES BY NON-
EMPLOYEES. (NOT FOR UNIVERSITY CREDIT) Contracted Services
SERVICES BY ATHLETIC EVENTS OFFICIALS Yes
AND RECORD KEEPERS. Contracted Services

WHILE EMPLOYEE EDUCATION TRAINING Yes
SERVICES WERE BEING RENDERED OR
COURSES DEVELOPED FOR WHICH
CREATING SPECIFIC INSTRUCTIONAL

CLASSES; COLLECTION, ORGANIZING, AND Yes
OUTLINING REFERENCE DATA FOR
PRESENTATION IN LABS, SEMINARS AND
LECTURES. Contracted Services
Updated 3-7-17
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GUEST LECTURERS, SPEAKERS, ARTISTS,

Yes
PRESENTING LECTURES, RECITALS,
PERFORMANCES, SEMINARS, WORKSHOPS
UNDER A WRITTEN AGREEMENT. Contracted Services

WHILE LECTURE, ARTISTIC, OR COURSE Yes
DEVELOPMENT SERVICES ARE BEING
RENDERED FOR WHICH RECEIPTS HAVE
BEEN SUPPLIED. Contracted Services

Foundations for the general support of
academic programs. Used to record Gifts-
in-Kind expenses only. Gift-in-Kind Expense
WRITTEN OR GRAPHIC MEDIA PRINTING

AND COPYING SERVICES BY OFF-CAMPUS Yes
VENDORS FOR ADMINISTRATIVE, ACADEMIC,
AND/OR RESEARCH PURPOSES.
PUBLISHER'S REPRINTING CHARGES FOR
ADDITIONAL COPIES OF JOURNALS,
ARTICLES, THESES, DISSERTATIONS. PAID
BY VOUCHER. Copying and Printing
COPY CHARGES BY OTHER LIBRARIES

SUPPLIED THROUGH THE INTERLIBRARY Yes
LOAN AGREEMENTS. Copying and Printing
WRITTEN OR GRAPHIC REPRODUCTION

Yes
CHARGED FOR OTHER THAN ACADEMIC OR
RESEARCH PURPOSES FROM ANY ON OR
OFF CAMPUS SOURCE. Copying and Printing
UNIVERSITY PRINT/COPY SERVICE CENTER

OR UC LEASED COPY CENTER CHARGES Yes
FOR ACADEMIC, ADMINISTRATIVE, OR
RESEARCH PURPOSES. PAID BY INTERNAL
DOCUMENT. Copying and Printing
Updated 3-7-17
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COSTS FOR OBTAINING XEROGRAPHIC

REPRODUCTION SERVICES FOR
ADMINISTRATIVE, EDUCATIONAL,
INSTRUCTIONAL, OR INFORMATIONAL
MATERIALS. USED FOR ALLOCATING COSTS
TO DEPARTMENTAL UNITS BY A CENTRAL
OPERATING FACILITY BASED ON A SET RATE
OR ACTUAL USAGE. FOR ACCOUNTING
JOURNAL ENTRIES ONLY. Copying and Printing
EDUCATIONAL, INSTRUCTIONAL OR Yes

INFORMATIONAL MATERIAL. Copying and Printing
COSTS OF REPRODUCING EACH SEPARATE Yes

SET OF EDUCATIONAL, INSTRUCTIONAL OR
INFORMATIONAL MATERIALS IF MORE THAN
ONE EXISTS WITHIN AN ACCOUNT NUMBER. Copying and Printing



Updated 3-7-17
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COSTS OF FILMING, PROCESSING, AND

Yes
DEVELOPING SERVICES WHICH PRODUCE
PHOTOGRAPHS, MICROFILM/FICHE, TAPES
OR VIDEOS. Copying and Printing
FOR ACCOUNTING JOURNAL ENTRIES ONLY.

USED FOR ALLOCATING THE COST OF
ELECTRICITY, NATURAL GAS AND WATER TO
AUXILIARY AND OTHER UNITS BY THE
PHYSICAL PLANT BASED ON A SET RATE OR
ACTUAL USAGE. Utilities
ELECTRICAL UTILITY SERVICE. ELECTRICITY Yes

CHARGED UNDER A RENTAL AGREEMENT
SHOULD BE CODED AS RENT. Utilities
PIPED NATURAL OR CONTAINERIZED

Yes
LIQUIFIED PETROLEUM GAS. GAS CHARGED
UNDER RENTAL AGREEMENT SHOULD BE
CODED AS RENT. Utilities
PIPED CITY WATER. NOT FOR BOTTLED Yes

WATER, WASTE WATER, NOR WATER
CHARGED UNDER A RENTAL AGREEMENT. Utilities
SEWAGE SERVICES. Utilities Yes
THERMAL ENERGY IN THE FORM OF STEAM, Yes

HOT WATER, OR CHILLED WATER. Utilities
DEIONIZATION, HOOK UP CHARGES FOR Yes

ELECTRICITY AND GAS, LINE REPAIR, WATER
SOFTENING OR OTHER WATER TREATMENT. Utilities
TRASH PICKUP, CONTAINERIZED REFUSE Yes

SERVICE, SANITARY LANDFILL FEES. Utilities
NUCLEAR, RADIOACTIVE, OR CHEMICAL

Yes
WASTE CLEANUP, REMOVAL AND DISPOSAL
INCLUDING DEEP WELL, LANDFILL, AND
INCINERATION. Utilities
Updated 3-7-17
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STAMPS, POSTAGE METER SETTINGS, POST Yes

OFFICE BOX RENTALS, POSTAL SERVICES
(CERTIFIED MAIL, ETC.). Postal Services
MAIL PREPARATION, LABELING, SORTING, Yes

NAME AND ADDRESS LISTS. Postal Services
COSTS FOR PROVIDING METERED POSTAGE,

STAMPS, AND POSTAL SERVICES (CERTIFIED
MAIL, REGISTERED MAIL, ETC.). USED FOR
ALLOCATING COSTS TO DEPARTMENTAL
UNITS BY A CENTRAL OPERATING FACILITY
BASED ON A SET RATE OR ACTUAL USAGE.
FOR ACCOUTING JOURNAL ENTRIES ONLY. Postal Services
MONTHLY TELEPHONE CHARGES, Yes

MUNICIPAL TAXES, DIRECTORY ASSISTANCE,
PRIVATE LINE CHARGES. Phone and Data
MONTHLY CHARGES FOR THE USE OF DATA Yes
SERVICES Phone and Data
TELEPHONE INSTALLATION, LINE SERVICE, Yes

PAGER AIR TIME, MOBILE PHONE AIR TIME,
ROAMER CHARGES. Phone and Data
DATA INSTALLATION CHARGES AND OTHER Yes
DATA RELATED SERVICES. Phone and Data
LONG DISTANCE TELEPHONE CHARGES, Yes

WATS LINES, TELEPHONE CONFERENCES. Phone and Data
LONG DISTANCE CHARGES ASSOCIATED Yes

WITH USING UNIVERSITY ISSUED (AT&T)
CALLING CARDS. Phone and Data
MONTHLY CHARGES FOR THE STATE

TELEPHONE LONG DISTANCE SERVICE Yes
KNOWN AS TEX-AN. Phone and Data
Updated 3-7-17
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BASIC MONTHLY CIRCUIT COSTS INCLUDING

MICROWAVE TRANSMISSIONSERVICE AND Yes
FAX LINE CHARGES. NOT FOR
TRANSMITTED DATA OR PRIVATE LINE
CHARGES. Phone and Data
FREIGHT IN AND OUT, DELIVERY, AIR

EXPRESS, HOT SHOT, ARMORED CAR, Yes
DRAYAGE, TOWING, SHIPPING, DETENTION
OF A FREIGHT HAUL. NOT MOVING
EXPENSES NOR TRAVEL. Freight
ELECTRONICALLY TRANSMITTED
COMMUNICATION SERVICES, ELECTRONIC Yes
SUBSCRIPTION SERVICES, AMIGOS
SERVICES, CABLE VISION, TELEGRAM,
TELEGRAPH, WESTERN UNION, ANSWERING
SERVICES, WEATHER SERVICES AND
PROGRAM ASSESSMENTS. Phone and Data
Cell phone/pager air time/roamer and

Yes
internet charges. Not cell phone and pager
rental (53506). Not cell phone and pager
equipment less than $5,000 (54360). Phone and Data
Payments by Payroll to employees to

purchase and operate communication
equipment/internet. Considered to be
personal property of the employee; thus,
fringe benefit is taxable income to the Taxable Fringe
employee. See SAM 03.A.19. Benefits
CLASSIFIED ADVERTISING FOR OTHER THAN Yes

RECRUITING, PROCUREMENT, PUBLIC Advertising and
RELATIONS, OR PROMOTION. Promotion
NORMAL ADVERTISING ON RADIO, Yes

TELEVISION, PUBLICATIONS TO RECRUIT Advertising and
APPLICANTS FOR EMPLOYEE POSITIONS. Promotion
Updated 3-7-17
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CLASSIFIED ADVERTISING IN SPECIALIZED Yes

MEDIA MARKETS, SUCH AS PROFESSIONAL
PUBLICATIONS, TO RECRUIT APPLICANTS Advertising and
FOR EMPLOYEE POSITIONS. Promotion
CLASSIFIED ADVERTISING IN ANY MEDIA TO Yes

SOLICIT COMPETITIVE BIDS FOR GOODS Advertising and
AND/OR SERVICES. Promotion
ADVERTISEMENT EXPENSES SPECIFICALLY

STATED AS PART OF THE SCOPE OF WORK Yes
IN A PARTICULAR SPONSORED AWARD.
RESTRICTED TO USE IN LEDGER 5 Advertising and
ACCOUNTS ONLY. Promotion
STUDENT RECRUITMENT ADVERTISING IN Advertising and Yes
ANY MEDIA. Promotion
ADVERTISING CAMPAIGN ORIGINATION, Yes

DEVELOPMENT, AND EXECUTION BY AN Advertising and
EXTERNAL AGENCY OR INDIVIDUAL. Promotion
COSTS ASSOCIATED WITH SOLICITING

DONATIONS TO THE UNIVERSITY INCLUDING Yes
PROMOTION, PUBLICITY, EVENTS AND
OTHER COSTS.
Business Expense-
PROMOTIONAL EXPENSES FOR PUBLIC

RELATIONS SPECIFICALLY APPROVED AS Yes
PART OF THE SCOPE OF A PARTICULAR
SPONSORED AWARD. RESTRICTED TO USE Advertising and
IN LEDGER 5 ACCOUNTS ONLY. Promotion
NON-CLASSIFIED ADS OR OTHER MEDIA

MESSAGES TO PUBLICIZE OR DISTRIBUTE Yes
INFORMATION TO THE GENERAL PUBLIC
ABOUT THE UNIVERSITY, ITS COMPONENTS, Advertising and
AND THEIR OPERATIONS. Promotion
Updated 3-7-17
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COSTS OF FOOD, SUPPLIES, ETC FOR

SOCIAL OR COMMUNITY EVENTS HOSTED
BY THE UNIVERSITY PRIMARILY FOR Yes
PURPOSES OF PROMOTING THE UNIVERSITY
NOT ESSENTIAL TO SPONSORED PROJECT
OR DIRECTLY RELATED TO ACADEMIC
MISSION. DO NOT USE ON STATE OR
SPONSORED FUNDS. FOR UH OR UHS USE Business Expense-
ONLY UH Only
COST OF UNIVERSITY FORMER STUDENTS

FUNCTIONS SUCH AS MEETINGS,
Yes
WORKSHOP, CONFERENCES OR
CONVENTIONS FOR FUND RAISING AND
DEVELOPMENT.
Business Expense-
TICKETS TO CULTURAL, ATHLETIC, OR

SOCIAL EVENTS TO FURTHER UNIVERSITY Yes
OBJECTIVES IN RECRUITING, FUND RAISING,
PROMOTION, ETC.
Business Expense-
ALCOHOLIC BEVERAGES SERVED AT ANY

UNIVERSITY FUNCTION (REQUIRED FOR ALL Yes
ALCOHOLIC BEVERAGE EXPENDITURE).
Business Expense-
EXPENSES OTHER THAN TRAVEL EXPENSES, Yes

INCURRED WHILE RECRUITING STUDENTS. Recruiting Students
Updated 3-7-17
430504530.xls
COSTS ASSOCIATED WITH CONTRACTED Yes

INBOUND AND OUTBOUND TELEPHONE
SERVICES FOR FUND RAISING ACTIVITIES.
COSTS DO NOT INCLUDE CHARGES FOR
EQUIPMENT OR SERVICES PROVIDED BY
UNIVERSITY TELECOMMUNICATIONS
DEPARTMENT. COST DO INCLUDE CHARGES
FOR ACTIVITIES PROVIDED BY EXTERNAL Advertising and
TELEMARKETING SERVICES VENDORS. Promotion
PROMOTIONAL SPECIAL GIFTS - PUBLIC

BROADCASTING
COSTS FOR SUPPLIES, MATERIALS, AND
OTHER MINIMAL VALUE ITEMS TO BE USED Yes
AS PROMOTIONAL SPECIAL GIFTS TO BE
PROVIDED TO AUDIENCE MEMBERS OF THE
PUBLIC BROADCASTING STATIONS (KUHT-
TV, KUHF-FM, & KUHA-FM) AS
APPRECIATION OR ACKNOWLEDGEMENT
GIFTS FOR CONTRIBUTIONS OR DONATIONS
GIVEN FOR PURPOSES OF ASSISTING IN THE
OPERATIONS OF THE STATIONS.
LIMITED TO USE BY PUBLIC BROADCASTING Advertising and
ONLY. Promotion
To record expenses for student events and

promotions that are not related to Advertising and Yes
recruiting. Promotion
COSTS ASSOCIATED WITH SOLICITING

DONATIONS TO THE UNIVERSITY INCLUDING Yes
PROMOTION, PUBLICITY, EVENTS AND
OTHER COSTS.
Business Expense-
Updated 3-7-17
430504530.xls
COSTS OF FOOD, SUPPLIES, ETC FOR

SOCIAL OR COMMUNITY EVENTS HOSTED Yes
BY THE UNIVERSITY PRIMARILY FOR
PURPOSES OF PROMOTING THE UNIVERSITY
NOT ESSENTIAL TO SPONSORED PROJECT
OR DIRECTLY RELATED TO ACADEMIC
MISSION. DO NOT USE ON STATE FUNDS.
Business Expense-
COST OF UNIVERSITY FORMER STUDENTS

FUNCTIONS SUCH AS MEETINGS,
Yes
WORKSHOP, CONFERENCES OR
CONVENTIONS FOR FUND RAISING AND
DEVELOPMENT.
Business Expense-
TICKETS TO CULTURAL, ATHLETIC, OR

SOCIAL EVENTS TO FURTHER UNIVERSITY Yes
OBJECTIVES IN RECRUITING, FUND RAISING,
PROMOTION, ETC.
Business Expense-
ALCOHOLIC BEVERAGES SERVED AT ANY

UNIVERSITY FUNCTION (REQUIRED FOR ALL Yes
ALCOHOLIC BEVERAGE EXPENDITURE).
Business Expense-

Foundations for official functions for fund
raising, promotions, or academic and social
functions, with the exception of alcoholic
beverages.
Used to record Gifts-in-Kind expenses only. Gift-in-Kind Expense
Updated 3-7-17
430504530.xls

Foundations for alcoholic beverages.
RENTAL COSTS FOR LESS THAN ONE YEAR'S

Yes
USE OF FURNISHINGS MACHINES,
EQUIPMENT OTHER THAN COMPUTER OR
TELECOMMUNICATION. Rent and Lease
EXCLUSIVE RIGHTS WITHIN A CERTAIN TIME

Yes
PERIOD TO BROADCAST A TELEVISION OR
RADIO PROGRAM OR TO RECEIVE
BROADCAST RELATED SERVICES. Rent and Lease
SHORT-TERM RENTAL OF FILMS, TAPES,

MOVIES, MUSIC, SHEET MUSIC, MUSICALS, Yes
PLAYS, TELEVISION SATELLITE FEED,
TELEVISION DUB FROM OTHER STATION TO
VENDOR, OR RENTAL OF TAPE FROM
ORIGINAL VENDOR (I.E. TAPE BICYCLE) BY
THE TELEVISION STATION. Rent and Lease
LEASE COSTS FOR AT LEAST ONE YEAR'S

USE OF FURNISHINGS, MACHINE, Yes
TELECOMMUNICATIONS AND MEETING
OTHER TESTS WHICH DEFINE OPERATING
LEASES. Rent and Lease
ACCOUNTING OFFICE USE ONLY. LEASE

Yes
COST FOR FURNISHINGS, MACHINES,
TELECOMMUNICATION WITH AN OPTION TO
PURCHASE AND/OR MEETING OTHER TESTS
WHICH DEFINE CAPITAL LEASES. Rent and Lease
Yes
LEASE OF LAND FOR AT LEAST ONE YEAR. Rent and Lease
Updated 3-7-17
430504530.xls
RENTAL FOR LESS THAN ONE YEAR OF

Yes
PHONES, FAX MACHINES, MOBILE PHONES,
MODEMS, MICROWAVE EQUIPMENT,
SATELLITE DISHES. Rent and Lease
LEASE OF TELECOMMUNICATION
EQUIPMENT FOR AT LEAST ONE YEAR Yes
MEETING OTHER TESTS DEFINING
OPERATING LEASES. Rent and Lease
ACCOUNTING OFFICE USE ONLY. LEASE FOR Yes

MORE THAN ONE YEAR OF
TELECOMMUNICATIONS EQUIPMENT WITH
OPTION TO PURCHASE AND/OR MEETING
OTHER TESTS DEFINING CAPITAL LEASES. Rent and Lease
USE FOR LESS THAN ONE YEAR OF

COMPUTER MAINFRAMES, INPUT/OUTPUT Yes
DEVICES, MEMORY. NOT FOR SOFTWARE
(3562). Rent and Lease
LICENSE FEE FOR COMPUTER SOFTWARE Yes

USE, PROGRAMS, PROCEDURES MANUALS,
AND RELATED DOCUMENTATION. Software
USE OF COMPUTER MAINFRAMES,

Yes
INPUT/OUTPUT DEVICES, MEMORY FOR AT
LEAST ONE YEAR AND MEETING OTHER
TESTS DEFINING OPERATING LEASES. Rent and Lease
ACCOUNTING OFFICE USE ONLY. USE OF

COMPUTER MAINFRAMES, INPUT/OUTPUT Yes
DEVICES, MEMORY WITH OPTION TO
DEFINING CAPITAL LEASES. Rent and Lease
USE OF MOTOR VEHICLES FOR LESS THAN

ONE YEAR. INCLUDES COSTOF DRIVER. Yes
NOT FOR VEHICLE RENTAL WHILE IN TRAVEL
STATUS. Rent and Lease
Updated 3-7-17
430504530.xls
USE OF MOTOR VEHICLES FOR AT LEAST

Yes
ONE YEAR WITH NO OPTION TO PURCHASE
AND/OR MEETING OTHER TEST DEFINING
CAPITAL LEASES. Rent and Lease
USE OF MOTOR VEHICLES WITH OPTION TO Yes

DEFINING OPERATING LEASES. Rent and Lease
RENTAL OR CHARTER OF AIRCRAFT. Rent and Lease Yes
RENTAL OR CHARTERING OF ANY AQUATIC Yes
CRAFT OR EQUIPMENT. Rent and Lease
RENTAL OF OFFICE SPACE FOR LESS THAN Yes
ONE YEAR. Rent and Lease
LEASE OF OFFICE SPACE UNDER A MULTI- Yes
YEAR AGREEMENT. Rent and Lease
RENTAL FOR LESS THAN ONE YEAR OF

LABORATORIES, WAREHOUSE, SHOPS, Yes
ACTIVITY CENTERS. Rent and Lease
MULTI-YEAR AGREEMENT FOR THE USE OF Yes

LABORATORIES, WAREHOUSES, SHOPS,
ACTIVITY CENTERS. Rent and Lease
USE OF BUILDINGS WITH OPTION TO Yes

DEFINING CAPITAL LEASES. Rent and Lease
PERMISSION FROM HOLDERS OF PATENTS Yes

OR COPYRIGHTS TO USE OR REPRINT THEIR
INTELLECTUAL PROPERTY. Royalties
RENTAL OF SPACE USED FOR CLASSROOMS,

CONFERENCES, EXHIBITS, PARKING, OR Yes
STORAGE. Rent and Lease
Updated 3-7-17
430504530.xls
HOUSING AND ROOM EXPENSES

ASSOCIATED WITH ATHLETIC TRAINING AND
INCIDENTAL TO A STUDENT'S PARTICIPATION
IN INTERCOLLEGIATE ATHLETICS.
Yes
EXPENSES INCURRED FOR STUDENT-
ATHLETES WHO REPORT FOR PRESEASON
PRACTICE PRIOR TO THE START OF THE
ACADEMIC YEAR. EXPENSES INCURRED
FOR STUDENT- ATHLETES DURING THE
INSTITUTION'S VACATION PERIOD DURING
THE REGULAR ACADEMIC YEAR WHEN
STUDENT-ATHLETES ARE REQUIRED TO
REMAIN ON THE INSTITUTIONS CAMPUS
FOR ORG PRACTICE OR COMPETITION. COST
PERMITTED UNDER NCAA PERMISIBLE
HOUSING & MEALS. Rent and Lease
Payments by Payroll to employee to

lease/purchase a vehicle (100% taxable
income). Or, payments by Accounts Payable Yes
to leasing company/dealership on behalf of
employee (taxable income for personal use
portion). Coordinate between Payroll and Taxable Fringe
Tax Departments. Benefits
Used to record expenses for the utilization

of space in the University of Houston
Yes
Energy Research Park for
departments/programs located in that Real Estate
space. Management
Lease of academic space under a multi-year Yes
agreement. Rent and Lease
FOR FACILITIES, PLANNING AND

Yes
CONSTRUCTION USE ONLY. DEFERRED
MAINTENANCE FOR LEDGER 7, HEAF Construction and
PROJECTS - GENERAL TRADE - DOORS Renovation
Updated 3-7-17
430504530.xls

Yes
PROJECTS - GENERAL TRADE - GENERAL Renovation

Yes
PROJECTS - GENERAL TRADE - METAL Renovation

Yes
PROJECTS - GENERAL TRADE - MILLWORK Renovation

Yes
PROJECTS - GENERAL TRADE - SIDEWALKS Renovation

Yes
PROJECTS - GENERAL TRADE - SPECIALTIES Renovation

Yes
MAINTENANCE FOR LEDGER 7, HEAF
PROJECTS - PRIME TRADES - ASBESTOS Construction and
ABATEMENT Renovation

Yes
PROJECTS - PRIME TRADES - CARPET Renovation

Yes
PROJECTS - PRIME TRADES - CEILINGS Renovation
Updated 3-7-17
430504530.xls

Yes
PROJECTS - PRIME TRADES - ELECTRICAL Renovation

Yes
PROJECTS - PRIME TRADES - GLAZING Renovation

Yes
PROJECTS - PRIME TRADES - GRADING Renovation

Yes
PROJECTS - PRIME TRADES - GRAPHICS Renovation
FOR FACILITIES, PLANNING AND Yes

PROJECTS - PRIME TRADE - HVAC Construction and
(HEATING/VENTILATING/AIR CONDITIONING) Renovation

Yes
CONSTRUCTION USE ONLY.
DEFERREDMAINTENANCE FOR LEDGER 7, Construction and
HEAF PROJECTS - PRIME TRADE - MASONRY Renovation

Yes
PROJECTS - PRIME TRADE - PAINTING Renovation

Yes
PROJECTS - PRIME TRADE - PAVING Renovation
Updated 3-7-17
430504530.xls

Yes
PROJECTS - PRIME TRADE - PLASTER Renovation

Yes
PROJECTS - PRIME TRADE - PLUMBING Renovation

Yes
PROJECTS - PRIME TRADE - ROOF Renovation

Yes
PROJECTS - PRIME TRADE - SPRINKLER Renovation

Yes
PROJECTS - PRIME TRADE - Construction and
WEATHERPROOFING Renovation

CONSTRUCTION USE ONLY. DEFERRED Yes
PROJECTS - SURVEYS / STUDIES - Construction and
STRUCTURAL STUDIES Renovation

PROJECTS - STUDIES/SURVEYS -HVAC -
(HEATING / VENTILATING / AIR Construction and
CONDITIONING) SURVEYS Renovation
Updated 3-7-17
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PROJECTS - STUDIES/SURVEYS ASBESTOS Construction and
SURVEYS Renovation

Yes
PROJECTS - UH DIRECTED ACTIVITY - Construction and
ELEVATOR Renovation

Yes
PROJECTS - UH DIRECTED ACTIVITY - FIRE Construction and
ALARM Renovation

Yes
PROJECTS - UH DIRECTED ACTIVITY - Construction and
LANDSCAPE Renovation

PROJECTS - UH DIRECTED ACTIVITY - PEST Construction and
CONTROL Renovation

Yes
PROJECTS - UH DIRECTED ACTIVITY - SITE Construction and
UTILITIES Renovation
Updated 3-7-17
430504530.xls
OVERHEAD CHARGES FOR THE OFFICE OF

FACILITIES PLANNING AND CONSTRUCTION
ASSOCIATED WITH A DEFERRED Yes
MAINTENANCE CONSTRUCTION PROJECT.
DOES NOT INCLUDE NON-CAPITAL
CONSTRUCTION PROJECTS NOR CAPITAL
CONSTRUCTION PROJECTS. FOR FPC USE
ONLY FOR CONSTRUCTION ACTIVITY-
DEFERRED MAINTENANCE PROJECTS.
NONE OF THESE COSTS ARE TO BE Construction and
CAPITALIZED. Renovation
Payment to property management company

to cover actual or anticipated reimbursable
Yes
expenses associated with managing
university rental property. Not a payment Real Estate
for services. Management
REPAIRS OR MAINTENANCE CONTRACTS Yes

FOR ALL STAND ALONE EQUIPMENT AND
FURNISHINGS EXCEPT COMPUTERS,
TELECOMMUNICATIONS OR EQUIPMENT Repair and
INTEGRATED INTO FACILITIES. Maintenance
REPAIR COSTS OR MAINTENANCE

CONTRACTS FOR REPAIR OF COMPUTER Repair and Yes
EQUIPMENT. Maintenance
DEBUGGING, ONGOING SOFTWARE

Yes
MAINTENANCE, TELEPHONE SOFTWARE
SUPPORT, AND SOFTWARE MAINTENANCE Repair and
CONTRACTS. Maintenance
PURCHASE REPAIRS TO PARKING

LOTS,SIDEWALKS, PATIOS, INDOOR AND Yes
OUTDOOR SWIMMING POOLS, TENNIS
COURTS, FOUNTAINS, SCULPTURE, TREE
SURGERY. NOT FOR LANDSCAPING NOR
MATERIALS USED FOR MAINTENANCE Repair and
PERFORMED BY UNIVERSITY EMPLOYEES. Maintenance
Updated 3-7-17
430504530.xls
REPAIR COSTS, MAINTENANCE CONTRACTS,

Yes
AND MOVING OF TV STUDIO EQUIPMENT,
TELECOMMUNICATIONS EQUIPMENT, Repair and
TELEPHONES, AND FAX MACHINES. Maintenance
REPAIR OF UNIVERSITY OWNED OR LEASED Repair and Yes
VEHICLES. Maintenance
PURCHASED REPAIRS AND MAINTENANCE

CONTRACTS FOR LEASEHOLD
Yes
IMPROVEMENTS, AIR CONDITIONING,
HEATING, BOILERS, ELEVATORS, PLUMBING,
ROOFS, ELECTRICAL SYSTEMS, SECURITY
SYSTEMS, ALARM SYSTEMS, AND Repair and
TRANSMITTERS. Maintenance
Yes
PASS THRU SUB C/G A TO 25,000 Subrecipient
Yes
PASS THRU SUB C/G A $25,000 AND UP Subrecipient
Yes
PASS THRU SUB C/G B TO $25,000 Subrecipient
Yes
PASS THRU SUB C/G B $25,000 AND UP Subrecipient
Yes
PASS THRU SUB C/G C TO $25,000 Subrecipient
Yes
PASS THRU SUB C/G C $25,000 AND UP Subrecipient
Yes
PASS THRU SUB C/G D TO $25,000 Subrecipient
Yes
PASS THRU SUB C/G D $25,000 AND UP Subrecipient
Yes
PASS THRU SUB C/G E TO $25,000 Subrecipient
Updated 3-7-17
430504530.xls
Yes
PASS THRU SUB C/G E $25,000 AND UP Subrecipient
Yes
PASS THRU SUB C/G F TO $25000 Subrecipient
Yes
PASS THRU SUB C/G F $25,000 AND UP Subrecipient
Yes
PASS THRU SUB C/G G TO $25,000 Subrecipient
Yes
PASS THRU SUB C/G G $2,5000 AND UP Subrecipient
Yes
PASS THRU SUB C/G H TO $25,000 Subrecipient
Yes
PASS THRU SUB C/G H $25,000 AND UP Subrecipient
Yes
PASS THRU SUB C/G I TO $25,000 Subrecipient
Yes
PASS THRU SUB C/G I $25,000 AND UP Subrecipient
INSPECTION FEES, SERVICE CHARGES, Yes

CUSTOM FEES, VARIOUS SERVICES. Service Center Use
SERVICES PROVIDED BY OTHER UNIVERSITY Yes

DEPARTMENTS AND SERVICE CENTERS.
PAID BY INTERNAL DOCUMENTS. Service Center Use
SERVICES UNDER A WRITTEN CONTRACT

NOT CLASSIFIED UNDER ANY OTHER Yes
SUBCODE. Service Center Use
Yes
PASS THRU SUB C/G J TO $25,000 Subrecipient
Updated 3-7-17
430504530.xls
Yes
PASS THRU SUB C/G J $25,000 AND UP Subrecipient
Yes
PASS THRU SUB C/G K TO $25,000 Subrecipient
Yes
PASS THRU SUB C/G K $25,000 AND UP Subrecipient
Yes
PASS THRU SUB C/G L TO $25,000 Subrecipient
Yes
PASS THRU SUB C/G L $25,000 AND UP Subrecipient
Yes
PASS THRU SUB C/G M TO $25,000 Subrecipient
Yes
PASS THRU SUB C/G M $25,000 AND UP Subrecipient
Yes
PASS THRU SUB C/G N TO $25,000 Subrecipient
Yes
PASS THRU SUB C/G N $25,000 AND UP Subrecipient
Yes
PASS THRU SUB C/G O TO $25,000 Subrecipient
Yes
PASS THRU SUB C/G O $25,000&UP Subrecipient
Yes
PASS THRU SUB C/G P TO $25,000 Subrecipient
Yes
PASS THRU SUB C/G P $25,000 AND UP Subrecipient
Yes
PASS THRU SUB C/G Q TO $25,000 Subrecipient
Updated 3-7-17
430504530.xls
Yes
PASS THRU SUB C/G Q $25,000 AND UP Subrecipient
Yes
PASS THRU SUB C/G R TO $25,000 Subrecipient
Yes
PASS THRU SUB C/G R $25,000 AND UP Subrecipient
Yes
PASS THRU SUB C/G S TO $25,000 Subrecipient
Yes
PASS THRU SUB C/G S $25,000 AND UP Subrecipient
Yes
PASS THRU SUB C/G T TO $25,000 Subrecipient
Yes
PASS THRU SUB C/G T $25,000 AND UP Subrecipient
Yes
PASS THRU SUB C/G U TO $25,000 Subrecipient
Yes
PASS THRU SUB C/G U $25,000 AND UP Subrecipient
EXTERNAL EXPENSES ASSOCIATED WITH

SATISFYING RECORD KEEPING AND DUE Yes
DILIGENCE REQUIREMENTS ON THE
DEPARTMENT OF EDUCATION TITLE 4 LOAN
PROGRAMS. Collection Expenses
EXTERNAL LOAN COLLECTION EXPENSES

ASSOCIATED WITH SATISFYING DUE Yes
Updated 3-7-17
430504530.xls
INTERNAL LOAN COLLECTION EXPENSES

ASSOCIATED WITH SATISFYING DUE Yes
INSPECTION FEES, SERVICE CHARGES, Yes

CUSTOM FEES, AND OTHER FEES NOT
INCLUDED IN OTHER EXPENSE ACCOUNTS. Fees and Taxes
SERVICES PROVIDED BY OTHER UNIVERSITY Yes

DEPARTMENTS AND SERVICE CENTERS.
PAID BY INTERNAL DOCUMENTS. Service Center Use
CHARGES FOR SERVICES PROVIDED BY

Yes
OTHER COMPONENTS. RESTRICTED TO
BUDGET OFFICES. Finance Use
SERVICES UNDER A WRITTEN CONTRACT

NOT CLASSIFIED UNDER ANY OTHER Yes
ACCOUNT. Contracted Services
Payments for tuition and tuition related fees

for students who are inmates in Texas
Department of Criminal Justice (TDCJ)
facilities, and are being paid under a
contract between TDCJ and the university Tuition and Fees
Transfer out of State cash to the Texas

Higher Education Coordinating Board, of
tuition funds set aside, for the Texas B-On-
TIme program. Amount set aside is five
percent of amount of tuition charged
resident undergraduate students in excess
of $46 per SCH. (Educ Code 56.465)
Restricted to use by campus accounting
office. Tuition and Fees
Updated 3-7-17
430504530.xls

tuition funds set aside, for the Law School
Tuition Load program. Amount set aside is
one percent of amount of tuition charged
resident students enrolled in the School of
Law. (Educ Code 61.9731) Restricted to use
by campus accounting office. Tuition and Fees
Receipted expenses reimbursed to

independent contractors not classified
under any other account. Use account Yes
53857 for fees paid to contractors not
classified under any other account for
services performed by the contractor. Contracted Services

tuition funds set aside, for the Doctoral
Incentive Loan program. Amount set aside
is $2 per SCH of amount of tuition charged
each student enrolled in a doctoal degree
program. (Educ Code 56.095) Restricted to
use by campus accounting office. Tuition and Fees
SALARY REIMBURSEMENT AGREEMENT TO

$25,000
A written agreement between universities Yes
to reimburse each other for the cost of
training and/or salary of an employee while
the employee is working or training on a
project at the other university, where the
amount is less than $25,000. Subrecipient
SALARY REIMBURSEMENT AGREEMENT

$25,000 AND UP
A written agreement between universities Yes
to reimburse each other for the cost of
training and/or salary of an employee while
the employee is working or training on a
project at the other university where the
amount is equal to or greater than $25,000. Subrecipient
Updated 3-7-17
430504530.xls
OTH TRFR OUT BTW ST AGY Finance Use
GOODS PURCHASED FOR ADMINISTRATIVE

USE TO BE CONSUMED WITHINTHE YEAR Yes
EXCEPT TELECOMMUNICATIONS SUPPLIES
(FAX PAPER), SHOP SUPPLIES, AND BOTTLED
WATER. Parts and Supplies
Bottled water, coffee, and other

refreshments.
May be purchased from a delivery service Yes
or retail store.
Use account 53900 for cups, coffee filters,
and other supplies. Business Expense-
GOODS PURCHASED FOR USE IN RESEARCH

FACILITIES, CLASSROOMS, SEMINARS, Yes
LABORATORIES, COLLOQUIA TO BE
CONSUMED WITHIN THE YEAR. PURCHASES
USING CONTRACT/GRANT FUNDS (LEDGER
5) RESTRICTED TO RESEARCH PURPOSES
ONLY. PURCHASES OF ANIMAL FEED,
ANIMAL CARE SUPPLIES, SHOP SUPPLIES
AND TELECOMMUNICATIONS SUPPLIES TO
USE SPECIFIC SUBCODES. Parts and Supplies
COST OF OPERATING GOODS AND

MATERIALS PURCHASED FOR
ADMINISTRATIVE USE TO BE CONSUMED
WITHIN THE YEAR. USED FOR ALLOCATING
COSTS TO DEPARTMENTAL UNITS BY A
CENTRAL OPERATING FACILITY BASED ON A
SET RATE OR ACTUAL USAGE. FOR
ACCOUNTING JOURNAL ENTRIES ONLY Parts and Supplies
Updated 3-7-17
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PURCHASE OF FILM, DEVELOPER, PRINTING

SUPPLIES FOR DEVELOPING AND Yes
PROCESSING. PURCHASE OF
PHOTOGRAPHS, MICROFICHE, MICROFILM.
NOT FOR FILMING SERVICES. Parts and Supplies
TECHNICAL AND PROFESSIONAL

MAGAZINES, NEWSPAPERS, JOURNALS,
PERIODICALS, OR DIRECTORIES NOT Yes
PERMANENTLY RETAINED. DOES NOT
INCLUDE CAPITALIZED MATERIALS
RETAINED IN OFFICIAL UNIVERSITY Subscriptions and
LIBRARIES Memberships
SOCIAL AND CIVIC PUBLICATIONS FOR

PUBLIC RELATIONS AND NON-ESSENTIAL Yes
DEPARTMENTAL FUNCTIONS, EXCEPT FOR
CAPITALIZED MATERIALS IN OFFICIAL Subscriptions and
UNIVERSITY LIBRARIES. Memberships
BOOKS, SUBSCRIPTIONS, REFERENCE

DISKS, MICROFILM, SLIDES, VIDEOS, Yes
CASSETTES, AND OTHER REFERENCE
MATERIALS PERMANENTLY RETAINED BY
OTHER THAN OFFICIAL UNIVERSITY Subscriptions and
LIBRARIES. Memberships
CLOTH SUPPLIES INCLUDING TOWELS,

SHEETS, BLANKETS, SHOWER CURTAINS, Yes
FABRICS. Parts and Supplies
CONSUMABLE SUPPLIES FOR SHOP AND Yes

GENERAL FACILITIES OPERATION. Parts and Supplies
Updated 3-7-17
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GOODS PURCHASED FOR USE IN ATHLETIC

SPORTING EVENTS AND PRACTICE
SESSIONS THAT WILL BE USED OR
CONSUMED WITHIN A YEAR AND COSTING Yes
LESS THAN $500. INCLUDES BALLS, BATS,
TEES AND STOP WATCHES. NOT FOR
INVENTORIED EQUIPMENT COSTING FROM
$500 TO $999.99 NOR FOR CAPITAL
EQUIPMENT COSTING $1000 OR MORE.
RESTRICTED TO USE BY THE ATHLETIC
DEPARTMENT. Parts and Supplies
GOODS PURCHASED FOR ADMINISTRATIVE Yes

USE TO BE CONSUMED WITHIN ONE YEAR
AND ASSOCIATED WITH THE USE AND
OPERATION OF COMPUTER EQUIPMENT. Parts and Supplies
FAX PAPER, OTHER CONSUMABLES RELATED

TO TELECOMMUNICATIONS OPERATIONS, Yes
PHONE RECEIVERS, CORDS, JACKS
HEADSETS, CABLE, AND REPLACEMENT
PARTS, IF THE PART DOES NOT INCREASE
THE VALUE OR THE USEFUL LIFE OF THE
ASSET BY 25% OR MORE. Parts and Supplies
VARIOUS FORMS OF BLANK MAGNETIC

MEDIUM TO BE USED FOR THE
Yes
TRANSMITTAL OF ORAL OR VISUAL
INFORMATION. VHS TAPE, CASSETTE
RECORDER TAPE. Parts and Supplies
COMPUTER SOFTWARE - EXPENSED Yes

Computer programs whose single unit cost
is less than $100,000 or with a useful life
of less than one year. Software
Updated 3-7-17
430504530.xls
Goods purchased for use in research

projects and research laboratories that will
Yes
be consumed within one year. Does not
include supplies purchased for general
administrative use. Parts and Supplies
Goods purchased for classrooms and

instruction that will be consumed within one Yes
year. For research and lab supplies, use
account 53917 instead. Parts and Supplies
RECYCLED OFFICE SUPPLIES

Goods made from recycled materials that Yes
were purchased for administrative use and
will be consumed within a year. Parts and Supplies

Foundations for general office supplies.
TO RECORD THE COST OF MEALS FOR

Yes
CLASS PARTICIPANTS IN EXECUTIVE AND
OTHER PROGRAMS WHERE MEALS ARE A
PART OF THE TUITION AND FEE CHARGES. Tuition and Fees
Bottled water, coffee, and other

refreshments.
May be purchased from a delivery service
Yes
or retail store.
Use account 53900 for cups, coffee filters,
and other supplies.
Business Expense-
NON-CONTROLLED LIQUID, POWDER OR

Yes
SOLID CHEMICALS, AND COMPOUNDS USED
AND CONSUMED IN RESEARCH, CLINICAL
AND LABORATORY ACTIVITIES. Parts and Supplies
CONTAINER FEES. RENTAL CHARGES FOR Yes
GAS CYLINDERS. Parts and Supplies
OXYGEN, HELIUM, NITROGEN AND OTHER Yes

GASES USED AND CONSUMED IN
RESEARCH AND LABORATORY ACTIVITIES. Parts and Supplies
Updated 3-7-17
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EXPERIMENTAL DRUGS INCLUDING

Yes
CONTROLLED SUBSTANCES AND MEDICAL
ITEMS USED FOR LABORATORY AND
RESEARCH ACTIVITIES. Parts and Supplies
PHOTOGRAPH X-RAY FILMS AND

REPLACEMENT BULBS USED IN Yes
LABORATORY, CLINICAL, AND RESEARCH
ACTIVITIES. Parts and Supplies
PURCHASE OF HUMAN CADAVERS, ANIMALS,

BIRDS, REPTILES, EGGS, TISSUES, PARTS, Yes
OR OTHER FAUNA FOR RESEARCH
PURPOSES. Parts and Supplies
NON-HAZARDOUS HARDWARE AND RAW Yes

MATERIAL USED IN LABORATORY AND
RESEARCH OPERATIONS INCLUDING BOLTS,
LUMBER, METAL, WIRE, ANIMAL FEED,
ANIMAL DRUGS (OTHER THAN REGULATED
CONTROLLED SUBSTANCES AS DEFINED BY
THE US DEA), AND ANIMAL CARE SUPPLIES. Parts and Supplies
LASERS NOT REGULATED BY THE TEXAS

DEPARTMENT OF STATE HEALTH SERVICES Yes
(OTHER THAN CLASS 3B AND 4) USED IN
LABORATORY, CLINCIAL, AND RESEARCH
OPERATIONS, AS DEFINED BY
ENVIRONMENTAL HEALTH AND SAFETY,
WITH A COST OF LESS THAN $5,000. Equipment
RISK GROUP 1 BIOLOGICAL AGENTS USED

Yes
IN LABORATORY, CLINICAL, AND RESEARCH
ACTIVITIES, AS DEFINED BY THE NATIONAL
INSTITUTES OF HEALTH. Hazardous Items
Updated 3-7-17
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CONTROLLED LIQUID, POWDER OR SOLID

CHEMICALS, AND COMPOUNDS USED AND
Yes
CONSUMED IN RESEARCH, CLINCAL, AND
LABORATORY ACTIVITIES. CONTROLLED
CHEMICALS DEFINED BY THE
ENVIRONMENTAL HEALTH AND SAFETY
DEPARTMENT. Hazardous Items
X-RAY MACHINES USED IN LABORATORY, Yes

CLINICAL, AND RESEARCH ACTIVITIES WITH
A COST OF LESS THAN $5,000. Hazardous Items
HAZARD CONTROL HARDWARE AND RAW

MATERIAL USED IN LABORATORY, CLINCIAL,
Yes
AND RESEARCH OPERATIONS, AS DEFINED
BY ENVIRONMENTAL HEALTH AND SAFETY,
INCLUDING ALL BIOLOGICAL SAFETY
CABINETS WITH A COST OF LESS THAN
$5,000. Hazardous Items
EQUIPMENT CONTAINING LASERS

REGULATED BY THE TEXAS DEPARTMENT OF Yes
STATE HEALTH SERVICES (CLASS 3B AND 4)
USED IN LABORATORY, C LINCIAL, AND
RESEARCH OPERATIONS, AS DEFINED BY
WITH A COST OF LESS THAN $5,000. Hazardous Items
CONTROLLED BIOLOGICAL AGENTS (RISK

GROUP 3 OR SELECT AGENTS AND TOXINS) Yes
USED IN LABORATORY, CLINICAL, AND
RESEARCH ACTIVITIES, AS DEFINED BY THE
NATIONAL INSTITUTES OF HEALTH, ANIMAL
AND PLANT INSPECTION SERVICES, AND
CENTERS FOR DISEASE CONTROL AND
PREVENTION. Hazardous Items
RADIOACTIVE MATERIALS USED IN

LABORATORY, CLINICAL, AND RESEARCH Yes
ACTIVITIES. Hazardous Items
Updated 3-7-17
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CONTROLLED SUBSTANCES AND

DANGEROUS DRUGS AS WELL AS Yes
PRECURSORS REGULATED BY THE US DRUG
ENFORCEMENT AGENCY OR TEXAS
DEPARTMENT OF PUBLIC SAFETY. Hazardous Items
MEDICAL SUPPLIES USED IN UNIVERSITY Yes
HEALTH FACILITIES. Parts and Supplies
PRESCRIPTION MEDICINES AND OVER THE

COUNTER DRUGS DISPENSED OR Yes
CONSUMED. Parts and Supplies
INVENTORIED MEDICAL DEVICES COSTING

LESS THAN $500 USED TO ASSIST IN THE Yes
HEALING OF SICK OR INJURED PATIENTS,
STUDENTS, Parts and Supplies
MEDICAL LABORATORY CHARGES INCURRED

Yes
TO EVALUATE SAMPLES AND DATA
OBTAINED BY THE HEALTH CLINIC,
OPTOMETRY CLINIC, ETC. Parts and Supplies
FOR FPC USE ONLY FOR CONSTRUCTION

ACTIVITY - NON-CAPITAL PROJECTS. Yes
CONTRACTS FOR RENOVATION/REPAIR OR
REHABILITATION OF EXISTING PERMANENT
STRUCTURES. INCLUDES ANY CHANGE
ORDERSTO THE GENERAL PRIMARY
CONSTRUCTION ACCOUNT. NONE OF Construction and
THESE COSTS ARE TO BE CAPITALIZED. Renovation

ACTIVITY - NON-CAPITAL PROJECTS. MISC Yes
CONSTRUCTION CONTRACTS FOR
RENOVATION/REPAIR OR REHABILITATION
OF EXISTING PERMANENT STRUCTURES.
Updated 3-7-17
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ACTIVITY-NON-CAPITAL PROJECTS. Yes
PLUMBING, ELECTRICAL AND BUILDING
MATERIALS USED IN THE MAINTENANCE OF
FACILITIES SUCH AS WINDOW PANES, DOOR
STOPS, LUMBER, WASHERS, WIRE AND
SWITCHES. RAW MATERIALS USED IN
CONSTRUCTING OF REMODELING NON-
CAPITALIZED FACILITIES. NONE OF THESE Construction and
COSTS ARE TO BE CAPITALIZED. Renovation

ACITIVITY-NON CAPITAL PROJECTS. Yes
IMPROVEMENTS OR ADDITIONS TO
UNIVERSITY-OWNED PERMANENT
STRUCTURES. NONE OF THESE COSTS ARE Construction and
TO BE CAPITALIZED. Renovation

ACTIVITY - NON-CAPITAL PROJECTS. COSTS Yes
FOR RENOVATION/REPAIR OR
REHABILITATION OF TELEPHONES,
TELEPHONE SYSTEMS, AND OTHER
COMMUNICATIONS EQUIPMENT. NONE OF Construction and
FOR FPC ONLY FOR CONSTRUCTION

ACTIVITY - NON-CAPITAL PROJECTS. COSTS
Yes
OF RENOVATION/REPAIR OR
REHABILITATION OF CABLING AND REALTED
EQUIPMENT FOR SECURITY/FIRE ALARM
SYSTEMS. NONE OF THESE COSTS ARE TO Construction and
BE CAPITALIZED. Renovation
Updated 3-7-17
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Yes
ACTIVITY - NON-CAPITAL PROJECTS. COST
REHABILITATION OF EQUIPMENT AFFIXED AS
AN INTEGRAL PART OF A BUILDING. NONE Construction and
OFTHESE COSTS ARE TO BE CAPITALIZED. Renovation

ACTIVITY-NON CAPITAL PROJECTS.
PURCHASED REPAIRS AND MAINTENANCE Yes
CONTRACTS FOR LEASEHOLD
IMPROVEMENTS, AIR CONDITIONING,
HEATING, BOILERS, ELEVATORS,
PLUMBING, ROOFS, ELECTRICAL
SYSTEMS,SECURITY SYSTEMS, ALARM
SYSTEMS AND TRANSMITTERS. NONE OF Construction and

OF RENOVATION/REPAIR OR Yes
REHABILITATION OF LANDSCAPING
IMPROVEMENTS INVOLVED IN SITE
DEVELOPMENT TO UNIVERSITY-OWNED
PROPERTIES. INCLUDING ANY CHANGE
ORDERS TO THE LANDSCAPING CONTRACT.
LANDSCAPING TO INCLUDE SODDING,
DIRT, IRRIGATION, FERTILIZER, BARK CHIPS,
GRAVEL AND OTHER NURSERY SUPPLIES.
Updated 3-7-17
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ACTIVITY - NON-CAPITAL PROJECTS. COST Yes
OF RENOVATION/REAPIR OR
REHABILITATION OF LANDSCAPE
IMPROVEMENTS BY MEANS OF VEGETATION,
PLANTS, AND OTHER FLORA USED FOR SOIL
EROSION PREVENTION. NONE OF THESE Construction and

REHABILITATION OF UTILITY IMPROVEMENTS
INVOLVED IN SITE DEVELOPMENT TO
UNIVERSITY-OWNED PROPERTIES.
INCLUDING ANY CHANGE ORDERS TO THE
UTILITIES CONTRACT. INCLUDES LIGHTING,
WATER, GAS, DRAINAGE, SEWER
SYSTEMS. NONE OF THESE COSTS ARE TO Construction and

REHABILITATION OF PARKING LOTS
INCLUDING RELATED GATES, METERS,
CURBS, OR STRIPES. INCLUDES ANY
CHANGE ORDERS TO THE PARKING LOT
CONTRACT. NONE OF THESE COSTS ARE TO Construction and
Updated 3-7-17
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MISCELLANEOUS COST OF
FOR SITE DEVELOPMENT TO UNIVERSITY
OWNED PROPERTIES. NONE OF THESE ARE Construction and

ACTIVITY- NON-CAPITAL PROJECTS. COSTS Yes
FOR DEMOLITION, CLEARING, LEVELING A
SITE. NOT ASSOCIATED WITH THE
CONSTRUCTION OF A BUILDING OR OTHER
PERMANENT STRUCTURE. NONE OF THESE Construction and
Construction and Yes
Environmental remediation of facilities. Renovation

ACTIVITY - NON-CAPITAL PROJECTS Yes
MISCELLANEOUS COSTS AND FEES
ASSOCIATED WITH A UNIVERSITY OWNED
SITE. NONE OF THESE COSTS ARE TO BE Construction and

ACTIVITY - NON-CAPITAL PROJECTS. FEES Yes
AND CHARGES PAID TO PROFESSIONALS
FOR ESTIMATING THE COST OF A
PROJECT. NONE OF THESE COSTS ARE TO Construction and
Updated 3-7-17
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FOR ARCHITECTURAL SERVICES DIRECTLY
ASSOCIATED WITH A RENOVATION/REPAIR
OR REHABILITATION PROJECT. INCLUDES
CONCEPTUAL, SCHEMATIC OR
ARCHITECTURAL DESIGN FEES AND
REIMBURSABLE EXPENSES. NONE OF Construction and

FOR ENGINEERING SERVICES DIRECTLY
ASSOCIATED WITH A RENOVATION/ REPAIR
CONCEPTUAL, SCHEMATIC, OR
ENGINEERING DESIGN FEES AND
REIMBURSABLE EXPENSES. NONE OF Construction and

FOR INTERIOR DESIGN SERVICES DIRECTLY
CONCEPTUAL, SCHEMATIC, OR DESIGN
FEES AND REIMBURSABLE EXPENSES.
Updated 3-7-17
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ACTIVITY - NON-CAPITAL PROJECTS. FEES & Yes
CHARGES PAID TO PROFESSIONALS FOR
INTERIOR DESIGN FEES FOR AUDIO/VISUAL
AND VOICE DATA SYSTEMS DIRECTLY
CONCEPTUAL, SCHEMATIC OR DESIGN FEES
AND REIMBURSABLE EXPENSES. NONE OF Construction and

MISCELLANEOUS FEES PAID FOR
PROFESSIONAL SERVICES DIRECTLY
OR REHABILITATION PROJECT NOT
INCLUDED IN SUBCODES 4681-4685.
INCLUDES GRAPHICS DESIGN SERVICES AND
SECURITY SYSTEMS. NONE OF THESE Construction and
FOR FPC USE ONLY FOR CONSTRUCTION Yes

ACTIVITY-NON CAPITAL PROJECTS. ITEMS
REQUESTED FROM SERVICE CENTERS FOR
INTERNAL USE. USE SCR FORM. NONE OF Construction and
THESE COSTS ARE TO BE CAPITALIZED Renovation

Yes
ACTIVITY - NON-CAPITAL PROJECTS.
SERVICE PROVIDED BY OTHER UNIVERSITY
DEPARTMENTS AND SERVICES CENTERS.
PAID BY INTERNAL DOCUMENTS. NONE OF Construction and
Updated 3-7-17
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ACTIVITY-NON CAPITAL PROJECTS. WRITTEN
OR GRAPHIC MEDIA PRINTING AND COPYING Yes
SER-VICES BY OFF-CAMPUS VENDORS FOR
ADMINISTRATIVE PURPOSES RELATED TO
RENOVATION/REPAIR PURPOSES.
ARTICLES, PUBLICATIONS AND SPECS.

OVERHEAD CHARGES FOR THE OFFICES OF
FACILITIES, PLANNING AND CONSTRUCTION
OR REHABILITATION PROJECT. NONE OF Construction and

PROFESSIONAL SERVICES RENDERED ON A
OTHER SUBCODES. (FOR LEGAL FEES, USE
5010). THESE SERVICES ARE ASSOCIATED
WITH A RENOVATION/REPAIR OR
REHABILITATION PROJECT. NONE OF THESE Construction and
Updated 3-7-17
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TESTING COSTS SUCH AS MATERIAL
TESTING AND INSPECTION FEES

TESTING COSTS SUCH AS SUBTERRANEAN
REPORTS ASSOCIATED WITH A

SURVEYING COSTS SUCH AS
TOPOGRAPHICAL AND BOUNDARY FEES
THESE COSTS ARE TO BE CAPTIALIZED. Renovation

ENVIRONMENTAL IMPACT STUDY FEES
Updated 3-7-17
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ACTIVITY - NON-CAPITAL PROJECTS. FEES
FOR TESTING AND BALANCING OF Yes
BUILDING SYSTEMS SUCH AS
HEATING/VENTILATING/AIR
CONDITIONING/WATER ASSOCIATED WITH A

ACTIVITY - NON-CAPITAL PROJECTS. COSTS
ASSOCIATED WITH FREIGHT AND MOVING Yes
OF ART WORK AS PART OF
PROJECT. INCLUDES FREIGHT IN AND OUT,
DELIVERY, AIR EXPRESS, HOT SHOT,
ARMORED CAR, DRAYAGE, TOWING,
SHIPPING, DETENTION OF A FREIGHT HAUL.

WRITTEN OR GRAPHIC MEDIA PRINTING Yes
AND COPYING SERVICES BY OFF-CAMPUS
VENDORS FOR ADMINISTRATIVE PURPOSES
RELATED TO RENOVATION/REPAIR OR
REHABILITATION OF ART WORK. INCLUDES
ARTICLES, AND PUBLICATIONS. NONE OF Construction and
Updated 3-7-17
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MISCELLANEOUS SERVICES RENDERED ON
A FEE BASIS FORRENOVATION/REPAIR OR
REHABILITATION AND NOT READILY
IDENTIFIED IN OTHER ADMINISTRATIVE
COST SUBCODES 4691-4698. NONE OF Construction and
Renovation
Renovation
Record cost to construction projects for

funding of System-Wide Art Acquisition Yes
Committee activities and procurement of
art; UH is required by TX Gov Code 444.029
to spend a portion of certain construction Construction and
budgets for fine arts projects. Renovation
Telecommunications infrastructure where

the unit cost is less than $500,000. Includes
Yes
but is not limited to: fiber optic systems,
key systems, PBXs systems, radio tower,
telephone distribution system, television
tower. None of these costs are to be Construction and
capitalized. Renovation
SUPPLIES CONSUMED OR PROVIDED BY

JANITORIAL OPERATIONS SUCH AS SOAP, Yes
TOILET PAPER, CLEANING SOLUTIONS. NOT
FOR TOOLS SUCH AS BROOMS, BRUSHES,
MOPS (4890). Parts and Supplies
Updated 3-7-17
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PLUMBING, ELECTRICAL, AND BUILDING

MATERIALS USED IN THE MAINTENANCE OF
Yes
FACILITIES SUCH AS WIDOW PANES, DOOR
STOPS, LUMBER, WASHERS, WIRE,
SWITCHES. RAW MATERIALS USED IN
CONSTRUCTING OR REMODELING NON-
CAPITALIZED FACILITIES. Parts and Supplies
FERTILIZER, INSECTICIDE, DIRT, MULCH, Yes

PLANT CARE SUPPLIES THAT ENHANCE AND
MAINTAIN GROUNDS FLORA. Parts and Supplies
PLANTS AND OTHER FLORA USED FOR SOIL Yes

EROSION PREVENTION OR RESEARCH. Parts and Supplies
GASOLINES, DIESEL, KEROSENE, OTHER Yes
FUELS AND FUEL ADDITIVES. Parts and Supplies
NATURAL OR LIQUIFIED PETROLEUM GAS Yes
USED FOR VEHICULAR FUEL. Parts and Supplies
OIL, GREASE, LUBRICANTS USED IN Yes
MACHINERY OR VEHICLES. Parts and Supplies
COOLANT GAS (FREON) FOR USE IN

REFRIGERATION AND AIR CONDITIONING Yes
UNITS. Parts and Supplies
ALL FIREARMS, REGARDLESS OF AMOUNT.

ALL STEREO SYSTEMS, CAMERAS, VIDEO
CAMERAS, VIDEO RECORDER/LASERDISK Yes Yes
PLAYERS, CAMCORDERS, TELEVISION/VCR
COMBINATIONS, TELEVISION SETS, VIDEO
CASSETTE RECORDERS, DATA PROJECTORS
COSTING FROM $500.00 TO $4999.99
AND HAVING A USEFUL LIFE OF ONE YEAR
OR MORE. Equipment
DESKTOP, LAPTOP, AND HANDHELD

Yes Yes
COMPUTERS AND PRINTERS WITH A COST
BETWEEN $500 AND $4,999.99 AND A
USEFUL LIFE OF ONE YEAR OR MORE. Equipment
Updated 3-7-17
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REPAIR, REPLACEMENT AND FABRICATED

PARTS FOR BOTH FIXED AND MOVABLE Yes
MACHINERY, EQUIPMENT, FURNISHINGS,
VEHICLES, HEATING AND COOLING
SYSTEMS AND TRANSMITTERS, WHICH
INCREASE USEFUL LIFE OR VALUE OF THE
ORIGINAL BY NO MORE THAN 25%. NOT
COMPUTER PARTS (54359). Parts and Supplies
COMPUTER EQUIPMENT COSTING LESS

THAN $5000.00, OR HAVING A USEFUL LIFE
OF LESS THAN ONE YEAR, WHICH
INCLUDES CD ROMS, CONTROLLERS, Yes
DOCKING STATIONS, HUBS, COMPUTER
MOUSE AND MONITOR (WHEN SOLD
SEPARATELY FROM A COMPUTER), SERVERS,
MINICOMPUTERS, AND PORTABLE
PRINTERS.THIS ACCOUNT IS NOT TO BE
USED FOR DESKTOP OR LAPTOP
COMPUTERS. Equipment
COMPUTER PARTS AND FURNISHINGS Yes

COSTING LESS THAN $5,000.00 OR WITH A
USEFUL LIFE OF LESS THAN ONE YEAR. Parts and Supplies
TELECOMMUNICATIONS EQUIPMENT, SUCH

AS FAX MACHINES AND TELECOPIERS Yes
COSTING LESS THAN $5000.00 PER UNIT
OR WITH A USEFUL LIFE OF LESS THAN ONE
YEAR. Equipment
Updated 3-7-17
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EXPENDABLE FURNISHINGS, EQUIPMENT,

INCLUDING AUDIO/VISUAL EQUIPMENT, AND Yes
TOOLS COSTING LESS THAN $5,000 OR
WITH A USEFUL LIFE OF LESS THAN ONE
YEAR, USED IN CLASSROOMS AND OFFICES,
LABORATORIES, SHOPS, OR FOR CLEANING,
SUCH AS STAPLERS, TAPE DISPENSERS,
BROOMS, LABORATORY GLASSWARE,
ANIMAL CARE EQUIPMENT, AND SAFETY
SHOES. SEE ACCOUNT 54354 FOR SPECIFIC
STATE CONTROLLED EQUIPMENT VALUED
BETWEEN $500 AND $4,999. Equipment

REHABILITATION OF FURNISHINGS
REQUIRED BY THE USER FOR FACILITIES
OPERATIONS. NONE OF THESE COSTS ARE Construction and

REHABILITATION OF EQUIPMENT REQUIRED
BY THE USER FOR FACILITIES OPERATIONS.
SCULPTURE, PAINTING, OR OTHER FINE ART Yes

COSTING LESS THAN $5000 OR HAVING
USEFUL LIFE OF LESS THAN ONE YEAR. Art
Updated 3-7-17
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COMMISSIONS, FEES & COSTS OF Yes
OF ART WORK. INCLUDING SCULPTURES,
PAINTINGS OR OTHER FINE ART ORIGINALLY
COSTING $5000 OR MORE AND HAVING A
USEFUL LIFE OF ONE YEAR OR MORE.

MISCELLANEOUS COST OF
OF ITEMS NECESSARY IN THE OPERATION
OF A BUILDING NOT INCLUDED IN
FURNITURE SUBCODE 4891 OR
EQUIPMENTSUBCODE 4892. NONE OF Construction and
Payments for additional parts,

enhancements, or improvements to
previously acquired assets classified as
controlled furnishings and equipment.
Additions will either increase the level of
service capacity of the asset or improve the Yes Yes
efficiency or operating costs of the asset.
The total cost of the asset will be less than
$5000, and the asset will have an
estimated useful life of one year or more.
The asset is controlled by an assigned
inventory tag. Due to the asset's nature, it
is required to be secured and tracked in the
Statewide Property Accounting (SPA)
system. Equipment
Updated 3-7-17
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Foundations for computing supplies,
equipment, and maintenance. Used to
record Gifts-in-Kind expenses only. Gift-in-Kind Expense
UNIVERSITY SUPPLIED CLOTHING AND

UNIFORMS FOR STUDENTS AND Yes
EMPLOYEES FOR PROTECTION OR
RECOGNITION PURPOSES. REQUIRED BY
AND PERMANENTLY RETAINED BY THE
UNIVERSITY. NOT SAFETY SHOES (4890). Parts and Supplies
CLOTHING, UNIFORMS, OR CLOTHING Yes

ALLOWANCE SUPPLIED BY THE UNIVERSITY
BUT RETAINED BY THE EMPLOYEE. Parts and Supplies
FOOD USED IN TEACHING SERVICE Yes

MISSIONS OF THE UNIVERSITY. USE FOR:
CLASSES, RESEARCH/SERVICE PROJECTS,
DRAMATIC PERFORMANCES, HUMAN Other Food and
DEVELOPMENT LAB, CHILD CARE CENTER. Beverage
ITEMS REQUESTED FROM SERVICE CENTERS Yes
FOR INTERNAL USE. Service Center Use
FEES PAID TO INDEPENDENT ATTORNEYS Yes

OR LEGAL FIRMS FOR SERVICES RENDERED. Legal
LEGAL AND OTHER FEES PAID TO THE STATE

ATTORNEY-GENERAL FOR SERVICES Yes
RENDERED. Legal
FEES PAID TO ATTORNEYS FOR SERVICES Yes

RELATED TO FILING CLAIMSON DEBTORS TO
THE UNIVERSITY. Legal
FEES PAID TO ATTORNEYS FOR LEGAL

MATTERS INVOLVING GOVERNMENTAL Yes
ENTITIES. Legal
FEES PAID TO ATTORNEYS FOR LEGAL Yes

MATTERS INVOLVING EMPLOYEE/EMPLOYER
RELATIONSHIP SITUATIONS. Legal
Updated 3-7-17
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VENDOR FEES AND REIMBURSED EXPENSES

Yes
AS WITNESSES IN CIVIL PROCEEDINGS AND
EXPERT WITNESSES GIVING TESTIMONY IN
COURT. Legal
WITNESS FEES AND REIMBURSABLE Yes

EXPENSES IN CRIMINAL CASES WHEN THE
WITNESS IS SUBPOENAED OUTSIDE THE
COUNTRY IN WHICH HE OR SHE LIVES.
ALSO ADMINISTRATIVE HEARING FEES. Legal
INCIDENTAL EXPENSES, OTHER THAN FEES

PAID FOR ATTORNEYS' TIME, TO Yes
REPRESENT THE UNIVERSITY IN COURT OR
GIVE ADVICE REGARDING MATTERS
INVOLVING FEDERAL, STATE, OR LOCAL
GOVERNMENT. Legal
INCIDENTAL EXPENSES, OTHER THAN FEES Yes

PAID FOR ATTORNEYS' TIME TO REPRESENT
THE UNIVERSITY IN COURT OR GIVE ADVICE
AND SERVICES REGARDING LEGAL ACTIVITY
INVOLVING PERSONNEL. Legal
INCIDENTAL EXPENSES, OTHER THAN FEES

Yes
PAID FOR ATTORNEYS' TIME, TO REPRESENT
THE UNIVERSITY IN COURT OR GIVE LEGAL
ADVICE AND SERVICES REGARDING
MATTERS NOT RELATED TO GOVERNMENTAL
JURISDICTION OR PERSONNEL. Legal
FEES AND EXPENSES OF PROFESSIONALS

Yes
RETAINED TO REPRESENT THE
UNIVERSITY'S INTEREST IN DEALING WITH
FEDERAL OR STATE LEGISLATURES. Legal
Updated 3-7-17
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LIEN FILING FEES, FILING OF TITLES AND

Yes
OTHER DOCUMENTS FILED WITH A
DISTRICT OR COUNTY CLERK FOR WHICH A
FEE IS REQUIRED BY LAW. Legal
TRANSCRIPTION FEES TO COURT Yes

REPORTERS, FILING FEES FOR SUITS ON
BEHALF OF THE UNIVERSITY. Legal
RESTRICTED TO CONTROLLER'S OFFICE. Yes

PAID TO EMPLOYEES IN SETTLEMENT OF
PERSONAL WORK-RELATED INJURIES. Insurance
RESTRICTED TO CONTROLLER'S OFFICE. Yes

AMOUNT PAID TO THE STATE POOL FOR
JOBLESS BENEFITS BASED ON AN
ESTABLISHED PERCENT OF A PORTION OF
EACH EMPLOYEES' SALARY. Insurance
WORKMAN'S COMPENSATION CLAIMS PAID

Yes
BY STATE ON BEHALF OF UH. RESTICTED
AND BUDGET OFFICES. Insurance
UNEMPLOYMENT COMPENSATION CLAIMS

Yes
PAID BY STATE ON BEHALF OF OF UH.
ACCOUNTING AND BUDGET OFFICES. Insurance
Expenditure Adjustments Within Agency,

Fund or Account, and Fiscal Year. Yes
Deposit into the USAS appropriated account
for the amount the Comptroller's office is
authorized to deduct the amount of a
person's indebtedness to the state or tax
liablity from any amount the state owes the
student or the student's successor. Finance Use
Updated 3-7-17
430504530.xls
To record the reimbursement of General

Revenue for the institution of higher Yes
education share of the statewide allocated
costs as identified in the Statewide Cost
Allocation Plan (SWCAP) Finance Use
Yes
Legal Settlement Payments to Attorneys. Legal
Legal Settlement Payments to Planiffs. Legal Yes
GROUP MEDICAL INSURANCE COVERAGE Yes
FOR STUDENTS. Insurance
PREMIMUMS ON INSURANCE POLICIES

COVERING LOSSES DUE TO THEFT, Yes
DESTRUCTION OR DAMAGE TO UNIVERSITY
BUILDINGS, CONTENTS, VEHICLES, AND
OTHER PROPERTY. Insurance
DISTRIBUTION OF OVERRIDING OIL ROYALTY

INTEREST (ORRI). TO RECORD THE Yes
TRANSFER PAYMENT OF THE ORRI IN THE
MELROSE THOMPSON OIL COMPANY
PRODUCTION OF GAS, OIL, OR OTHER
MINERALS THAT WAS EXTRACTED AND
PRODUCED FROM UNDERGROUND NATURAL
GAS DEPOSITS. Fees and Taxes
TO RECORD THE COSTS, CHARGES, AND

Yes
EXPENSES INCURRED BY THE MELROSE
THOMPSON OIL COMPANY DURING THE
PROCESS OF EXTRACTING AND PRODUCING
GAS, OIL, OR OTHER MINERALS FROM
UNDERGROUND NATURAL GAS DEPOSITS. Fees and Taxes
COURT JUDGEMENTS AND AMOUNTS

Yes
IMPOSED BY OTHERS FOR THE NON-
COMPLIANCE TO REGULATIONS, POLICIES,
OR CONTRACT SPECIFICATIONS. Legal
Updated 3-7-17
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INTEREST DUE ON LATE PAYMENTS UNDER

PROVISIONS OF THE LATE PAYMENT ACT. Fees and Taxes
FINANCING CHARGES ON LOANS TO

ACQUIRE PROPERTY THAT IS NOT PART OF Yes
THE PLANT FUND GROUP. Fees and Taxes
FINANCING CHARGES ON LOANS TO

ACQUIRE PROPERTY THAT IS RECORDED IN
Yes
THE PLANT FUND GROUP. ***NOT TO BE
USED FOR REVENUE BONDS DEBT
SERVICE*** Fees and Taxes
SERVICE FEES AND MISCELLANEOUS Yes

CHARGES RELATED TO THE ISSUANCE OR
MAINTENANCE OF DEBT Fees and Taxes
REDUCTIONS TO OUTSTANDING
OBLIGATIONS FOR FUNDS BORROWED
Yes
FROM FINANCIAL INSTITUTIONS
ACCORDING TO A SET SCHEDULE OF
PAYOFF OR AS APPROVED.
***NOT TO BE USED FOR REVENUE BONDS
DEBT SERVICE*** Finance Use
SERVICE CHARGE ASSESSED BY A

Yes
FINANCIAL INSTITUTION FOR PROCESSING
CREDIT CARD TRANSACTIONS. RECORDED
AS AN EXPENSETO THE ACCOUNT. FOR
USE BY ACCOUNTING OFFICES ONLY.
PREVIOUSLY RECORDED TO 0512 OR 0517. Fees and Taxes
Updated 3-7-17
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A FEE OR SERVICE CHARGE ASSESSED BY A

FINANCIAL INSTITUTION FOR PROCESSING
DEMAND ACCOUNT OR INVESTMENT Yes
ACCOUNT TRANSACTIONS OR OTHER
FINANCIAL TRANSACTIONS. ALSO
INCLUDES CHARGES FOR ANALYSIS,
BOOKKEEPING, AND COST OF BANK FORMS.
RECORDED AS AN EXPENSE TO THE
ACCOUNT. FOR USE BY ACCOUNTING
OFFICES ONLY. PREVIOUSLY RECORDED
TO 0513 OR 0518. Fees and Taxes
TO RECORD COMMISSIONS AND FEES PAID Yes

BY CAMPUS RETAILERS TO CAMPUS CARD
PROCESSING DEPARTMENTS. Fees and Taxes
AMOUNTS IMPOSED BY GOVERNMENTAL Yes

AUTHORITIES BASED ON PROPERTY VALUES,
GOODS AND SERVICES PURCHASED THAT
ARE NOT EXEMPT FROM SALES TAXES. Fees and Taxes
LICENSES FROM ANY REGULATORY AGENCY.

AMOUNTS TO OBTAIN OR RENEW Yes
PROFESSIONAL CERTIFICATIONS GOVERNED
BY REGULATORY AUTHORITIES SUCH AS
FOR PHARMACISTS, ELECTRICIANS, CPA,
ETC. FOR VEHICLE LICENSE. NOT FOR
SOFTWARE LICENSE. Fees and Taxes
FEES OR PREMIUMS FOR EMPLOYEE NOTARY Yes

BONDS AND EMPLOYEE SURETY BONDS. Fees and Taxes
FEDERAL EXCISE TAX FROM WHICH THE Yes
UNIVERSITY IS NOT EXEMPT. Fees and Taxes
PROPERTY TAX EXPENSE. Fees and Taxes Yes
Updated 3-7-17
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TAXES ON INCOME DERIVED FROM

BUSINESS ACTIVITY UNRELATED TO THE Yes
UNIVERSITY'S PRIMARY EDUCATION
FUNCTION. Fees and Taxes
FINANCING CHARGES ON LOANS TO Yes

ACQUIRE PROPERTY THAT IS RECORDED IN
THE PLANT FUND GROUP AND REPAID WITH
TRB FUNDS. RESTRICTED FOR USE BY Tuition Revenue
CAMPUS ACCOUNTING OFFICES ONLY. Bonds
REDUCTIONS TO OUTSTANDING
OBLIGATIONS FOR FUNDS BORROWED Yes
FROM FINANCIAL INSTITUTIONS
ACCORDING TO A SET SCHEDULE OF
PAYOFF OR AS APPROVED; REPAID WITH
TRB FUNDS. RESTRICTED FOR USE BY Tuition Revenue
CAMPUS ACCOUNTING OFFICES ONLY. Bonds
TRANSFER OF EXPENSES FOR PREMIUMS ON

INSURANCE POLICES COVERING LOSSES Yes
DUE TO THEFT, DESTRUCTION OR DAMAGE
TO UNIVERSITY BUILDINGS, CONTENTS,
VEHICLES, AND OTHER PROPERTY Insurance
EXPENSES COVERING LOSSES DUE TO

THEFT, DESTRUCTION, OR DAMAGE TO Yes
PROPERTY INCURRED BY OTHER PARTIES
FOR WHICH THE UNIVERSITY HAS BEEN
HELD RESPONSIBLE OR AGREES TO
COMPENSATE THE OTHER PARTY. Insurance
FINANCING CHARGES ON REVENUE BONDS.

(Acct 54707 is for interest on capital Yes
borrowing, other than Revenue Bonds &
TRB. Use 54737 for TRB interest expense.)
RESTRICTED FOR USE BY CAMPUS Tuition Revenue
ACCOUNTING OFFICES ONLY. Bonds
Updated 3-7-17
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PAYMENTS ON OUTSTANDING PRINCIPAL ON

REVENUE BONDS. (Acct 54709 is for
Yes
principal payments on capital borrowing,
other than Revenue Bonds and TRB. Use
54739 for TRB principal payments.)
RESTRICTED FOR USE BY CAMPUS Tuition Revenue
ACCOUNTING OFFICES ONLY. Bonds
Membership fees or dues to social, dining,

civic or community organizations where the
benefit to the University is clearly Yes
documented and payment is approved by
the Chief Executive officer. Taxable income
for personal use portion. Coordinate
between Payroll and Tax Departments.
Business Expense-
PERIODIC MEMBERSHIP FEES OR DUES TO

ACADEMIC, BUSINESS, INTELLECTUAL,
Yes
RESEARCH, OR PROFESSIONAL
ORGANIZATIONS TO ENABLE THE
UNIVERSITY OR ITS EMPLOYEES TO
PARTICIPATE. AGENCY HEAD MUST HAVE Subscriptions and
APPROVED. Memberships
Life insurance premiums on key University

executives paid by the University. Taxability Yes
to employee is dependent upon the type of
insurance policy and determined by the Tax Taxable Fringe
Department. Benefits
FOR ACCOUNTING JOURNAL ENTRIES ONLY

TO REIMBURSE THE UNIVERSITY'S GENERAL
FUND BUDGET FOR ADMINISTRATIVE
EXPENSES INCURRED IN SUPPORT OF
AUXILIARY ENTERPRISES AND OTHER
SPECIFIC PROGRAMS. MAY INCLUDE
ASSESSMENTS FOR OPERATIONS AND
MAINTENANCE CHARGES. Finance Use
Updated 3-7-17
430504530.xls
Moving expense for moving on employee's

Yes
personal effects paid by employer directly
to moving company. Considered a taxable
fringe benefit to the employee. Moving Expenses
Non-overnight transportation expenses

Yes
including mileage, parking, tolls, bus,
metro, UBER and other local transportation Travel Related-All
methods. Not to be paid with state funds. Campuses
Yes
ENTRANCE OR REGISTRATION COSTS FOR
UNIVERSITY REPRESENTATIVES TO
PARTICIPATE IN COMPETITIVE ACTIVITIES. Fees and Taxes
PAYMENT OF LICENSE AND FRANCHISE FEES

Yes
AS AUTHORIZED. NOT TO BE USED FOR
SOFTWARE (SEE 3562), VEHICLES OR
PROFESSIONAL LICENSES (5191). Fees and Taxes
Payments to employees or third parties

(e.g. principle investigator pays employees)
for participating in University-sponsored Yes
research programs or studies. Taxable
income to participants. See SAM 03.D.06.
Coordinate between Payroll and Tax Human Subject
Departments. Payments
OUTSIDE SERVICES SUCH AS THE TOEFL,

MULTIPLE ASSESSMENT PROGRAM Yes
SERVICES, SCHOLASTIC APTITUDE TEST,
GED SCORING CENTER, ETC. TO PROVIDE
TESTS TO EVALUATE STUDENTS. Contracted Services
NON-TAXABLE PAYMENT TO AN EMPLOYEE

TO SUPPORT RESEARCH OR COMMUNITY Yes
SERVICE WHERE NO SERVICES ARE
REQUIRED AS AN EXPRESSED OR IMPLIED
CONDITION OF PAYMENT. NOT A PAYMENT
OR REIMBURSEMENT FOR TUITION AND Other Stipends and
FEES. Awards
Updated 3-7-17
430504530.xls
Other fringe benefits which must be

Yes
included in an employee's gross earnings in
addition to their annual salary. Restricted to Taxable Fringe
use by UH Tax Dept. only. Benefits
Payments by Payroll or through Accounts

Payable to employees to lease/purchase
housing. Taxable income to employee. Also, Yes
could be personal use of a dwelling owned
by the University, unless facts and
circumstances adhere to particular criteria.
See SAM 03.D.06. For Taxable fringe
benefits, coordinate between Payroll and Taxable Fringe
Tax Departments. Benefits
Excess discount required to be included in

employee's gross earnings in addition to Yes
their annual salary. Restricted to use only Taxable Fringe
by UH Tax Departments only. Benefits
Non-Taxable Travel Reimbursements to Yes
participants in research studies. Participant Cost
Non-Taxable Expense Reimbursements,

other than travel, to participants in research Yes
studies. Participant Cost
NON-EMPLOYEE STIPENDS
Non-taxable payment to a non-employee to
support research or community service
where no services are required as an Yes
expressed or implied condition of payment.
Not a payment or reimbursement for tuition
and fees.
Scholarships and
FOR UH USE ONLY. Stipends-UH Only
Updated 3-7-17
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PARTICIPANT INURANCE STIPEND

Non-taxable medical insurance stipend paid
to non-employee participants in a
sponsored project that permits these
payments. Must be paid on a voucher and
supported by proof of insurance payment. Yes
This account should not be used for medical
insurance stipends paid to qualifying
employees through payroll.
FOR UH USE ONLY.
Scholarships and
Stipends-UH Only
NATIONAL SCIENCE FOUNDATION

PARTICIPANT STIPEND
support training on a National Science Yes
Foundation (NSF) grant where the grant
permits this payment. Not a payment for
services.
Scholarships and
Membership fees or dues to social, dining,

civic or community organizations where the
benefit to the University is clearly Yes
documented and payment is approved by
the Chief Executive officer. Taxable income
for personal use portion. Coordinate
between Payroll and Tax Departments.
Business Expense-
UH EMPLOYEE PARTICIPANT STIPEND

Stipend payment to a UH System employee Yes
(including a UH System student who is also
an employee) who is a participant in a
training program. Not considered a
payment for services. Participant Cost
Updated 3-7-17
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PARTICIPANT EXP TO THIRD PARTY

Payment to a third party for expenses on
Yes
behalf of a participant in a training
program. Use account 54817 (travel
expenses) and 54818 (non-travel expenses)
for expense reimbursements to participants
in a training program. Participant Cost
NON-UH EMPLOYEE PARTICIPANT STIPENDS Yes

Stipend payment to a non-employee of UH
System (including a non-employee student)
who is a participant in a training program.
Not considered a payment for services. Participant Cost
TO RECORD INTEREST CHARGED FOR

INTERNAL LOANS TO CAMPUS
DEPARTMENTS. RESTRICTED FOR USE WITH
APPROVED INTERNAL LOANS ONLY. Finance Use
PAYMENTS TO NON-STUDENT INDIVIDUALS,

GENERALLY POST GRADUATES, FOR
PARTICIPATION ON NATIONAL RESEARCH
SERVICE AWARD OR SIMILAR AWARDS MADE
TO THEM VIA THE UNIVERSITY FOR
TRAINING OR FELLOWSHIP PURPOSES. Finance Use
To record the costs of recycling

computer/data processing equipment and Yes
peripherals. Contracted Services
support research or community service
where no services are required as an Yes
expressed or implied condition of payment.
Not a payment or reimbursement for tuition
and fees.
Scholarships and
FOR UHC, UHD AND UHV USE ONLY. Stipends-CDV Only
Updated 3-7-17
430504530.xls
PARTICIPANT INSURANCE STIPEND

Non-taxable medical insurance stipend paid
to non-employee participants in a
sponsored project that permits these Yes
payments. Must be paid on a voucher and
supported by proof of insurance payment.
This account should not be used for medical
insurance stipends paid to qualifying
employees through payroll.
Scholarships and
NATIONAL SCIENCE FOUNDATION

PARTICIPANT STIPEND
support training on a National Science Yes
Foundation (NSF) grant where the grant
permits this payment. Not a payment for
services.
Scholarships and

Foundations for the memberships, seasonal
tickets, renewals, and other expenses
incurred benefiting the department and/or
individual for civic purposes. Used to record
Gifts-in-Kind expenses only. Gift-in-Kind Expense

Foundations for memberships, season
tickets, renewals, and other expenses
incurred benefiting the department and/or
individual for academic purposes. Used to
record Gifts-in-Kind expenses only. Gift-in-Kind Expense

Foundations for miscellaneous expenses
that do not fall into other categories of Gift-
in-Kind expenses. Used to record Gifts-in-
Kind expenses only. Gift-in-Kind Expense
Updated 3-7-17
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Expenditures incurred for miscellaneous

organization that do directly relate to Yes
cost centers. Finance Use
Expenditures incurred for miscellaneous

organization that are not directly related to Yes
cost centers. Finance Use
TUITION REIMBURSEMENT BY UNIVERSITY

TO AN EMPLOYEE FOR TRAINING THAT IS Yes
NOT RELATED TO THE EMPLOYEE'S
CURRENT POSITION. TAXABLE AS A FRINGE
BENEFIT. Tuition and Fees
REGISTRATION FEES FOR THE

PARTICIPATION, ATTENDANCE OR Yes
PRESENTATION IN SEMINARS, WORKSHOPS,
SYMPOSIA OR CONFERENCES.
FOR USE BY UHSA, UHCL, UHD, UHV FOR
ALL REGISTRATION FEES. FOR USE BY UH
FOR NON-SPONSORED PROJECT Travel Related-All
REGISTRATION FEES ONLY. Campuses
Updated 3-7-17
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COSTS RELATED TO CASH OR CASH

EQUIVALENT AWARDS, PRIZES, OR GIFTS OF
ANY AMOUNT OR NON-CASH AWARDS,
PRIZES, OR GIFTS GREATER THAN $50.00 IN
VALUE TO NON-UNIVERSITY EMPLOYEES IN Yes
RECOGNITION OF THEIR SPECIAL OR
MERITORIOUS SERVICES OR
CONTRIBUTIONS TO THE UNIVERSITY
COMMUNITY. DOES NOT INCLUDE AWARDS
TO STUDENTS. CONSIDERED TAXABLE
INCOME TO THE RECIPIENT AND REPORTED
ON A 1099-MISC FORM IF THE AWARD,
PRIZE, OR GIFT AND OTHER TAXABLE
PAYMENTS EQUAL OR EXCEED $600.00 FOR
A CALENDAR YEAR.
Business Expense-
MEETINGS, SEMINARS OR WORKSHOPS

HELD BY THE UNIVERSITY FOR
DISSEMINATION OF TECHNICAL OR Yes
ACADEMIC INFORMATION, EXCLUDING
FOOD AND BEVERAGE. ALL FOOD AND
BEVERAGE MUST BE CHARGED TO THE
APPROPRIATE FOOD AND BEVERAGE
ACCOUNT. Events and Meetings
Updated 3-7-17
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PRIZES, OR GIFTS GREATER THAN $50.00 IN Yes
VALUE TO UNIVERSITY EMPLOYEES IN
COMMUNITY. CONSIDERED TAXABLE
INCOME TO THE RECIPIENT AND REPOTED
ON THE EMPLOYEE'S W-2.
Business Expense-
DINING EXPENSES/MEAL REIMBURSEMENTS

FOR BUSINESS MEETINGS DIRECTLY
SUPPORTING UNIVERSITY'S OBJECTIVES Yes
AND GOALS. DOES NOT INCLUDE
BUSINESS MEALS WITH PROSPECTIVE
EMPLOYEES; NOT FUND RAISING OR
PROMOTION.
Business Expense-
FOR UH OR UHSA USE ONLY. UH Only
Tuition reimbursement by University for job-

related employee training program. Not a Yes
taxable fringe benefit. Tuition and Fees
NON-CASH AND NON-CASH EQUIVALENT

AWARDS, PRIZES, OR GIFTS TO EMPLOYEES Yes
WORTH $50.00 OR LESS. ALSO INCLUDES
NON-TAXABLE LENGTH OF SERVICE AND
SAFETY AWARDS TO EMPLOYEES (SEE SAM
03.D.06, ADDENDUM A, FOR CRITERIA).
THESE AWARDS, PRIZES, OR GIFTS ARE Other Stipends and
NON-TAXABLE. Awards
Updated 3-7-17
430504530.xls
NON-CASH AND NON-CASH EQUIVALENT

AWARDS, PRIZES, OR GIFTS TO NON- Yes
EMPLOYEES WORTH $50.00 OR LESS. THESE
AWARDS, PRIZES, OR GIFTS ARE NON-
TAXABLE. DOES NOT INCLUDE AWARDS TO Other Stipends and
STUDENTS. Awards
Medical insurance reimbursement for

selected new benefits-eligible employees
during the first 90 days of their Yes
employment. Reimbursed by the hiring
department through Accounts Payable only
on local funds. Non-taxable to the
employee. Insurance
REGISTRATION FEES INCURRED BY

RESEARCH PROJECTS FOR PARTICIPATION, Yes
ATTENDANCE OR PRESENTATION OF PAPERS
AT DOMESTIC SEMINARS, WORKSHOPS,
CONFERENCES, ETC. DOES NOT INCLUDE
REGISTRATION FEES FOR
GENERAL/ADMINISTRATIVE USE. FOR USE
IN UH DOMESTIC REGISTRATION FEE ON
SPONSORED PROJECTS ONLY. Travel-UH Only

Yes
FOR BUSINESS MEETINGS INVOLVING
PROSPECTIVE EMPLOYEES. NOT FUND Other Food and
RAISING OR PROMOTION. Beverage
Updated 3-7-17
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PRIZES, OR GIFTS GREATER THAN $50.00 IN Yes
VALUE TO STUDENTS IN RECOGNITION OF
THEIR SPECIAL OR MERITORIOUS SERVICES
OR CONTRIBUTIONS TO THE UNIVERSITY
A CALENDAR YEAR. NOT A STIPEND, Other Stipends and
SCHOLARSHIP OR FELLOWSHIP. Awards
NON-CASH AND NON-CASH EQUIVALENT Yes

AWARDS, PRIZES, OR GIFTS TO STUDENTS
WORTH $50.00 OR LESS. THESE AWARDS,
PRIZES, OR GIFTS ARE NON-TAXABLE. NOT Other Stipends and
A STIPEND, SCHOLARSHIP OR FELLOWSHIP. Awards
Payment made on behalf of University by

Foundations for the continuing education
expenses of employees. Used to record
Gifts-in-Kind expenses only. Gift-in-Kind Expense
REGISTRATION FEES INCURRED BY

RESEARCH PROJECTS FOR PARTICIPATION,
ATTENDANCE OR PRESENTATION OF PAPERS
AT FOREIGN SEMINARS, WORKSHOPS,
CONFERENCES, ETC. DOES NOT INCLUDE
REGISTRATION FEES FOR
GENERAL/ADMINISTRATIVE USE. FOR USE
IN UH FOREIGN REGISTRATION FEE ON
SPONSORED PROJECTS ONLY. Travel-UH Only
Updated 3-7-17
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PAYMENT MADE ON BEHALF OF UNIVERSITY

BY FOUNDATIONS FOR COSTS RELATED TO
CASH OR CASH EQUIVALENT AWARDS,
PRIZES OR GIFTS OF ANY AMOUNT, OR
NON-CASH AWARDS PRIZES OF GIFTS. USED
TO RECORD GIFTS-IN-KIND EXPENSES ONLY. Gift-in-Kind Expense

PRIZES, OR GIFTS GREATER THAN $50.00 IN
VALUE TO NON-UNIVERSITY EMPLOYEES IN Yes
COMMUNITY. DOES NOT INCLUDE AWARDS
TO STUDENTS. CONSIDERED TAXABLE
A CALENDAR YEAR.
Business Expense-
Updated 3-7-17
430504530.xls
RELATED TO CASH OR CASH EQUIVALENT

AWARDS, PRIZES, OR GIFTS OF ANY
AMOUNT OR NON-CASH AWARDS, PRIZES,
OR GIFTS GREATER THAN $50.00 IN VALUE Yes
TO UNIVERSITY EMPLOYEES IN
ON THE EMPLOYEE'S W-2.
Business Expense-

FOR BUSINESS MEETINGS DIRECTLY
SUPPORTING UNIVERSITY'S OBJECTIVES Yes
AND GOALS. DOES NOT INCLUDE
BUSINESS MEALS WITH PROSPECTIVE
EMPLOYEES; NOT FUND RAISING OR
PROMOTION.
Business Expense-
NON-CATERED FOOD AND BEVERAGES

(INCLUDING COFFEE SERVICE) FOR Yes
BUSINESS MEETINGS WITHIN THE
UNIVERSITY COMMUNITY.
Business Expense-
COSTS OF SPECIAL PROGRAMS CONDUCTED Yes

ONLY DURING THE SUMMER TERM. Events and Meetings
Updated 3-7-17
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COSTS OF NON-RECURRING ACTIVITIES

ASSOCIATED WITH THE EDUCATIONAL,
RESEARCH WHERE ALLOWED BY THE Yes
SPONSOR, ARTISTIC, SERVICE, INTERNAL
SUPPORT MISSIONS OF THE UNIVERSITY,
EXCLUDING FOOD AND BEVERAGE. ALL
FOOD AND BEVERAGE MUST BE CHARGED
TO THE APPROPRIATE FOOD AND BEVERAGE
ACCOUNT. Events and Meetings
GRADUATION CEREMONIES AND FORMAL

Yes
ACADEMIC AND INTELLECTUAL EVENTS TO
HONOR SPECIAL OCCASIONS OR
CELEBRATIONS. Events and Meetings
PLAQUES, TROPHIES, CERTIFICATES, GIFT

Yes
CERTIFICATES OR CASH IN RECOGNITION
OF SERVICE, ACHIEVEMENT, OR ACADEMIC
HONORS BY STUDENTS. Events and Meetings
TO RECORD EXPENSE RESULTING FROM Yes

GOODS AND SERVICES PURCHASED BY UH Other Food and
HOTEL FOOD SERVICE CONTRACTOR. Beverage
TO RECORD EXPENSES RESULTING FROM Yes

FOOD AND BEVERAGES PURCHASED BY Other Food and

LABOR PROVIDEDBY UH HOTEL FOOD Other Food and
SERVICE CONTRACTOR. Beverage

MANAGEMENT FEES CHARGED BY UH Other Food and
Updated 3-7-17
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NON-CATERED FOOD AND BEVERAGES

(INCLUDING COFFEE SERVICE) FOR Yes
BUSINESS MEETINGS WITHIN THE
UNIVERSITY COMMUNITY.
Business Expense-
HOUSING AND ROOM EXPENSES

ASSOCIATED WITH ATHLETIC TRAINING AND
INCIDENTAL TO A STUDENT'S PARTICIPATION
IN INTERCOLLEGIATE ATHLETICS.
Yes
EXPENSES INCURRED FOR STUDENT
ATHLETES WHO REPORT FOR PRESEASON
PRACTICE PRIOR TO THE START OF THE
ACADEMIC YEAR. EXPENSES INCURRED
FOR STUDENT- ATHLETES DURING THE
INSTITUTION'S VACATION PERIOD DURING
THE REGULAR ACADEMIC YEAR WHEN
STUDENT-ATHLETES ARE REQUIRED TO
REMAIN ON THE INSTITUTIONS CAMPUS
FOR ORG PRACTICE OR COMPETITION.
COST PERMITTED UNDER NCAA PERMISIBLE Other Food and
HOUSING & MEALS Beverage
SOCIAL, EDUCATIONAL, AND CIVIC

PROGRAMS AND EVENTS ORGANIZED AND Yes
HELD BY STUDENT DORMITORY
OPERATIONS. Events and Meetings
EDUCATIONAL AND ACADEMIC Yes

INFORMATION GATHERING EXCURSIONS
OUTSIDE THE UNIVERSITY. Events and Meetings
PROGRAMS OF THE UNIVERSITY Yes

CONDUCTED IN FOREIGN COUNTRIES TO
GARNER ENVIRONMENTAL ADVANTAGES. Events and Meetings
To record the cost of providing special

programs and events for community Yes
service. Events and Meetings
Updated 3-7-17
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COMMODITIES AND SUPPLIES FOR

INTERSCHOLASTIC CONTESTS. USE 5701 Yes
FOR SERVICES. Parts and Supplies
FEE FOR SERVICES BY INDIVIDUALS

PERFORMED AT INTERSCHOLASTIC Yes
CONTESTS, EXCEPT FOR REFEREE OR
STATISTICIAN SERVICES (3082). Contracted Services
EXPENSES RELATED TO THE COST OF

PRODUCING AND ACQUIRING FILMS OF Yes
ATHLETIC CONTESTS TO PREPARE FOR
FUTURE EVENTS. Parts and Supplies
ANY EXPENSES RELATED TO REVENUE THAT

AN AGENCY RECOGNIZED AS GIFTS IN KIND
TO THAT AGENCY. Gift-in-Kind Expense
ANY EXPENSES INVOLVED IN RECRUITING Yes

PROSPECTIVE STUDENT ATHLETES EXCEPT
FOR TRAVEL EXPENSES (7543). Recruiting Students
COST OF ACQUIRING REPORTS, DATA, OR Yes

FILM OF POSSIBLE PROSPECTIVE ATHLETIC
RECRUITS OR RIVAL ATHLETIC TEAMS. Contracted Services
SCHOLARSHIPS Expenditures in the form of

awards to students resulting from selection
by the university or from an entitlement Yes
program. Expenditures paid for the benefit
of a student enrolled at the university to aid
in the pursuit of studies.
Scholarships and
FOR UH USE ONLY Stipends-UH Only
SCHOLARSHIP INDIRCT AWARD

Financial aid awards funded by donors who
Yes
name the student awardees.
Scholarships and
Updated 3-7-17
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SCHOLARSHIP - QUALIFIED-
TUITION/FEES/BOOKS
Financial aid awards, some part of which Yes
may qualify as income tax exempt.
Scholarships and
TUITION/FEES/BOOKS
Yes
Taxable financial aid awards to students for
room and board at campus housing
facilities. Paid by service center requisitions.
Scholarships and
SCHOLARSHIP ROOM/BOARD OFF CAMPUS

NON-UNIVERSITY
Taxable financial aid award to students for
Yes
room and board provided at non-university
housing facilities. Paid by purchase
vouchers.
Scholarships and
SCHOLARSHIP QUALIFIED TUIION & FEES

Ledger 5 awards to students for
instructional costs and various service fees, Yes
some part of which may qualify as income
tax exempt. (Restricted to sponsored
projects and contracts).
Scholarships and
THESIS GRANTS
Fellowship awards to students for
dissertation research if allowed under the Yes
contract or grant.
Scholarships and
Yes
ATHLETIC SCHOLARSHIP FOOTBALL(MEN)
Financial aid to male students participating Scholarships and
in interscholastic football competition. Stipends-UH Only
Updated 3-7-17
430504530.xls
Yes
ATHLETIC SCHOLARSHIP BASKETBALL(MEN)
in interscholastic basketball competition. Stipends-UH Only
Yes
ATHLETIC SCHOLARSHIP BASEBALL(MEN)
in interscholastic baseball competition. Stipends-UH Only
Yes
ATHLETIC SCHOLARSHIP GOLF(MEN)
in interscholastic golf competition. Stipends-UH Only
Yes
ATHLETIC SCHOLARSHIP TENNIS(MEN)
in interscholastic tennis competition. Stipends-UH Only
Yes
ATHLETIC SCHOLARSHIP TRACK(MEN)
in interscholastic track competition. Stipends-UH Only
ATHLETIC SCHOLARSHIP CROSS-COUNTRY

Yes
Financial aid to students participating in
interscholastic cross-country track Scholarships and
competition. Stipends-UH Only
ATHLETIC SCHOLARSHIP
BASKETBALL(WOMEN)
Yes
Financial aid to female students
participating in interscholastic basketball Scholarships and
SWIMMING(WOMEN)
Yes
participating in interscholastic swimming Scholarships and
Updated 3-7-17
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ATHLETIC SCHOLARSHIP TENNIS(WOMEN)

Yes
participating in interscholastic tennis Scholarships and
ATHLETIC SCHOLARSHIP TRACK(WOMEN)

Yes
participating in interscholastic track Scholarships and
VOLLWYBALL(WOMEN)
Yes
participating in interscholastic volleyball Scholarships and
Direct Loans disbursed to students, through

the William D. Ford Federal Direct Loan
program. Scholarships and
For UH use only. Stipends-UH Only
To record payment of tuition and mandatory

fees for undergraduate students working on Yes
sponsored projects, paid by sponsored
projects. Restricted to use in sponsored
project cost centers, fund group 5. FOR UH Tuition and Fees-UH
USE ONLY. Only

fees for graduate students (other than PHD Yes
and MFA) working on sponsored projects,
paid by sponsored projects. Restricted to
use in sponsored project cost centers, fund Tuition and Fees-UH
group 5. FOR UH USE ONLY. Only

fees for PhD students working on sponsored Yes
projects, paid by sponsored projects.
Restricted to use in sponsored project cost
centers, fund group 5. Tuition and Fees-UH
FOR UH USE ONLY. Only
Updated 3-7-17
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fees for MFA students working on sponsored Yes
projects, paid by sponsored projects.
Restricted to use in sponsored project cost
centers, fund group 5. Tuition and Fees-UH
FOR UH USE ONLY. Only
To record the cost of providing meals and

lodging to Resident Assistants in the
Residence Halls as a non-taxable benefit
that is part of the terms of their Scholarships and
employment. Stipends-UH Only

Foundations for student awards or
scholarships. Used to record Gift-in-Kind
expenses only. Gift-in-Kind Expense
STUDENT AID EXPENSES Finance Use
SCHOLARSHIPS
Expenditures in the form of awards to
students resulting from selection by the Yes
university or from an entitlement program.
Expenditures paid for the benefit of a
student enrolled at the university to aid in
the pursuit of studies.
Scholarships and

Financial aid awards funded by donors who
Yes
name the student awardees.
Scholarships and
TUITION/FEES/BOOKS
Financial aid awards, some part of which Yes
may qualify as income tax exempt.
Scholarships and
Updated 3-7-17
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TUITION/FEES/BOOKS
Yes
Taxable financial aid awards to students for
room and board at campus housing
facilities. Paid by service center requisitions.
Scholarships and
SCHOLARSHIP ROOM/BOARD OFF CAMPUS

NON-UNIVERSITY
Taxable financial aid award to students for
Yes
room and board provided at non-university
housing facilities. Paid by purchase
vouchers.
Scholarships and

Ledger 5 awards to students for
instructional costs and various service fees, Yes
some part of which may qualify as income
tax exempt. (Restricted to sponsored
projects and contracts).
Scholarships and
THESIS GRANTS
Fellowship awards to students for
dissertation research if allowed under the Yes
contract or grant.
Scholarships and
Restricted to Bursar's Office. Reduction of

Tuition to Resident rates for Non-Resident
University TA and RA employees. (TEC
54.212) Tuition Waivers

University faculty and dependents. (TEC
Updated 3-7-17
430504530.xls

students with competitive scholarships.
(TEC 54.213) Tuition Waivers
Restricted to Bursar's Office. Exemption

from Tuition for two semesters for highest
ranking graduates of accredited high
schools. (TEC 54.301). Tuition Waivers

Armed Forces personnel. (TEC 54.241) Tuition Waivers

students from nations of the American
Hemisphere. (TEC 54.331) Tuition Waivers

students from the Academic Common
Market. (TEC 54.233) Tuition Waivers

from the payment of tuition and certain
mandatory fees for dependents of certain
veterans of the armed forces. (TEC 54.203) Tuition Waivers

mandatory fees for credit courses for
spouses of certain veterans of the armed
forces. (TEC 54.341(a-2)) Tuition Waivers

mandatory fees for non-credit courses for
spouses of certain veterans of the armed
forces. (TEC 54.203) Tuition Waivers

certain veterans of the armed forces. (TEC
54.341a) Tuition Waivers
Updated 3-7-17
430504530.xls

certain veterans of the armed forces. (TEC
54.203a) Tuition Waivers

dependents of certain veterans of the
armed forces. (TEC 54.341b) Tuition Waivers

dependents of certain veterans of the
armed forces. (TEC 54.203) Tuition Waivers

from the payment of tuition and mandatory
fees for visually impaired students. (TEC
54.364 a-2) Tuition Waivers

fees for hearing impaired students. (TEC
54.364 a-3) Tuition Waivers

mandatory fees for fire fighters enrolled in
fire science courses. (TEC 54.208) Tuition Waivers

mandatory fees for active peace officers
enrolled in related courses. (TEC 54.208) Tuition Waivers

fees for children of disabled firemen/peace
officers for 120 hours. (TEC 54.351) Tuition Waivers

from the payment of tuition and ceratin
mandatory fees for children of POW/MIA
armed forces personnel until age 21 (age
25 if still dependent). (TEC 54.343) Tuition Waivers
Updated 3-7-17
430504530.xls

from the payment of tuition and fees,
including books and living stipend, for 120
hours for ex prisioners of war. (TEC 54.219) Tuition Waivers

from the payment of tuition charges in
excess of minimum tuition at the second
institution for students enrolled
concurrently in two institutions. (TEC

fees for children in the care of Family and
Protective Services. (TEC 54.366). Tuition Waivers

from the payment of mandatory or
discretionary fees at the determination of
the governing board of the institution. Tuition Waivers
RESTRICTED TO BURSAR'S OFFICE. WAIVER

OF OTHER FEES BY BOARD OF REGENTS.
(VTCA 54.503) Tuition Waivers

students who reside, or who's primary
caretaker resides, in Texas as a result of
employment by a qualifying state economic
development business/organization. (TEC

from the payment of certain fees for
students enrolled only in distance
learning/off-campus courses. TEC 54.218) Tuition Waivers

from the payment of the portion of the
tuition charges not covered by Texas
Tomorrow Fund program for Resident
students participating in the program. (TEC
Updated 3-7-17
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students who participate in the Texas
Tomorrow Fund program. (TEC 54.651c) Tuition Waivers

students who are residents of a border
nation, demonstrate financial need, and
enroll in an institution in a county
immediately adjacent to the country of
residence. (TEC 54.060c) Tuition Waivers

students who are residents of a border state
and enroll in an institution in a county
immediately adjacent to the state of
residence, or within 100 miles of the state
for NM and OK. (TEC 54.060c) Tuition Waivers

nation, demonstrate financial need, and
enroll in an institution in a county
immediately adjacent to the country of
residence in graduate courses in public
health. (TEC 54.060c) Tuition Waivers

students who are residents of a
county/parish in AK, LA, NM, or OK that is
adjacent to Texas if that state offers an
equitable waiver. (TEC 54.060g) Tuition Waivers

nation or other nation with a reciprocal
exchange program and demonstrate
financial need (TEC 54.231d) Tuition Waivers
Updated 3-7-17
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from the payment of a portion of tuition and
fees for students aged 55 or older. (TEC

from the payment of tuition and fees for
audited courses for students aged 65 or
older. (TEC 54.210b) Tuition Waivers

from the payment of tuition for up to 6
hours per semester/term for students aged
65 or older. (TEC 54.365c) Tuition Waivers

mandatory fees for the children of armed
forces personnel deployed on active combat
duty. (TEC 54.203b-2) Tuition Waivers

from the payment of designated tuition due
to hardship at the determination of the
governing board of the institution. (TEC
54.0513d) Tuition Waivers

fees for resident peace officers permanently
disabled during the performance of duty.

from the payment of tuition for resident
children of persons who hold gradate
degrees in nursing (if not employed) or who
are employed by a professional nursing
program in a professional capacity. Tuition Waivers

fees for students whose primary enrollment
is at another institution but is taking
courses at another institution under a
written interinstitutional academic program
agreement. (TEC 54.368) Tuition Waivers
Updated 3-7-17
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students who authorized to practice
professional nursing in Texas and who are
enrolled in graduate degree programs and
intend to teach in a program in Texas
designed to prepare students for licensure
as registered nurses. (TEC 54.069) Tuition Waivers

from the payment of a portion of tuition as
part of a program to increase average SCH
or improve retention/graduation rates, for
students who are enrolled in a minimum of
15 SCH at the determination of the
governing board of the institution. (TEC

from the payment for all or part of student
service fees due to hardship, at the
determination of the governing board of the
institution; limited to 10% of total
enrollment. (TEC 54.503e) Tuition Waivers

Tuition to Resident Rates for Non-Resident
students, at the discretion of the governing
board of the institution.
Tuition Waivers

from the payment of all or part of tuition
and fees, at the discretion of the governing
board of the institution.
Tuition Waivers

from the payment of a portion of tuition and
fees for students enrolled in courses that
will simultaneously earn course credits
towards the student's high school academic
requirements and a degree offered by the
institution. (TEC 54.216) Tuition Waivers
Updated 3-7-17
430504530.xls

from the payment of a portion of the tuition
charges for resident registered nurses
serving under a written preceptor
agreement with an undergraduate
professional nursing program as a clinical
preceptor. (TEC 54.222) Tuition Waivers
Restricted for Bursar's Office. Exemption

fees for children formerly in the care of
Family and Protective Services that have
been adopted with certain criteria for
medical assistance and monthly payments
RESTRICTED TO BURSAR'S OFFICE.

EXEMPTION FROM THE PAYMENT OF A
LIMITED AMOUNT OF TUITION AND FEES (AS
DEFINED BY TEC §54.344) FOR STUDENTS
PRESENTING A VOUCHER ISSUED FOR
SOUNDING TAPS DURING MILITARY HONOR
FUNERALS UNDER TGC 434.0072. TEC
54.344. Tuition Waivers

from the payment of tuition, mandatory
fees, housing, and textbooks for children of
disabled firemen/peace officers for 200
hours or bachelor's degree. (TEC 54.354) Tuition Waivers
Restricted to Bursar's office. Use in

Designated Tuition Funds only. Board
approved reduction in Designated Tuition for
off-peak hours authorized under TEC
54.061.
Reduction may not exceed 25% of the
regular DT rate for the course. (TEC 54.061) Tuition Waivers
Restricted to Bursar's office. Exemption

from payment of tuition and fees for
education aids that meet statutorily
required residency, employment, and
enrollment criteria. (TEC 54.363) Tuition Waivers
Updated 3-7-17
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CENTRALLY BILLED AIR, RAIL, BUS, VEHICLE

RENTAL, TAXI, LIMOUSINE EXPENSE FOR A
TRIP TO A TEXAS DESTINATION PAID BY THE Yes
UNIVERSITY DIRECTLY TO THE
TRANSPORATION PROVIDER, TRAVEL
AGENCY, OR THE CONTRACTED CREDIT
CARD COMPANY.
FOR UH OR UHS USE ONLY. Travel-UH Only
REIMBURSEMENT TO THE TRAVELER FOR

Yes
AIR, RAIL, BUS, VEHICLE RENTAL, TAXI,
LIMOUSINE EXPENSE PAID OUT OF POCKET
FOR TRIP TO A TEXAS DESTINATION.
APPROVED RATE PER MILE TIMES MILES

DRIVEN BY PERSONAL VEHICLE ON
TRIPS TO TEXAS DESTINATIONS. RATE Yes
COVERS ALL VEHICLE OPERATIONAL
COSTS AND NO ADDITIONAL GASOLINE
EXPENSES OR OTHER OPERATIONAL
SUPPLIES CAN BE CLAIMED.
REIMBURSEMENT FOR ACTUAL OUT-OF-

POCKET MEAL AND LODGING EXPENSES
Yes
USING LOCAL FUNDS FOR OVERNIGHT
TRIPS TO TEXAS DESTINATIONS. ALL
RECEIPTS REQUIRED.
Updated 3-7-17
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MISCELLANEOUS EXPENSES WHILE

TRAVELING TO TEXAS DESTINATIONS
INCLUDING CHARGES FOR HOTEL Yes
OCCUPANCY TAXES, COPYING, RENTAL CAR
GASOLINE, TOLLS, TELEPHONE, PARKING,
ETC.
REIMBURSEMENT FOR MEALS AND

LODGING WITHIN MAXIMUM DOLLAR
LIMITATION ON TRIPS WITH TEXAS
Yes
DESTINATIONS. NOT TO INCLUDE
OCCUPANCY TAX, TELEPHONE CALLS, OR
HOTEL SERVICES.
FOR UH AND UHS USE ONLY. Travel-UH Only
MEALS AND LODGING FOR REGENTS ON

Yes
TRIPS TO TEXAS DESTINATIONS.
FOR HOU OR UHS USE ONLY Travel-UH Only
RENTING OR LEASING AN APARTMENT OR

HOUSE UNDER A RENTAL CONTRACT Yes
WHILE TRAVELING EITHER IN-STATE OR
OUT-OF-STATE
REIMBURSEMENT FOR USE OF PERSONAL

VEHICLE ON OUT-OF-STATE TRAVEL BY Yes
MULTIPLYING THE APPROVED RATE PER MILE
TIMES MILES DRIVEN.
Updated 3-7-17
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MEAL EXPENSES WITHIN THE MAXIMUM

Yes
DOLLAR LIMITATION DURING OUT-OF-
STATE NON-OVERNIGHT TRAVEL. REQUIRES
PERSONNEL DEDUCTION FORM FOR TAX
DEDUCTION ON NEXT PAYCHECK. NOT
ALLOWED FOR HOU, SYS, OR VIC. Travel-UH Only

POCKET MEALS AND LODGING EXPENSES
USING LOCAL FUNDS FOR OVERNIGHT OUT- Yes
OF-STATE TRIPS. ALL RECEIPTS
REQUIRED.
OUT OF STATE MISCELLANEOUS TRAVEL

EXPENSES INCLUDING HOTEL OCCUPANCY Yes
TAXES, COPYING, RENTAL CAR GAS, TOLLS,
PHONE, PARKING, ETC.
REIMBURSEMENT FOR MEALS AND LODGING

WITHIN MAXIMUM DOLLAR LIMITATION ON Yes
TRIPS WITH OUT OF STATE DESTINATIONS.
NOT TO INCLUDE OCCUPANCY TAX,
TELEPONE CALLS, OR HOTEL SERVICES.

RENTAL, TAXI, LIMOUSINE EXPENSE FOR
TRIP OUT OF STATE PAID BY THE Yes
TRANSPORATION PROVIDER, THE TRAVEL
AGENCY OR THE CONTRACTED CREDIT
CARD COMPANY.
Updated 3-7-17
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AIR, RAIL, BUS, VEHICLE RENTAL, TAXI, Yes
LIMOUSINE EXPENSE PAID OUT-OF-POCKET
FOR TRIP OUT OF STATE.

Yes
TRIPS TO OUT OF STATE DESTINATIONS
ALL TRAVEL EXPENSES ,EXCEPT MEALS AND

LODGING, OF THE BOARD OF Yes
REGENTS REGARDLESS OF FUND TYPE OR
DESTINATION.PAID TO THIRD PARTIES OR
REIMBURSED TO TRAVELER.
ALL TRAVEL EXPENSES TO COUNTRIES

OUTSIDE THE UNITED STATES, ITS
POSSESSIONS, MEXICO, AND CANADA
REGARDLESS OF TYPE OF FUNDS OR Yes
METHOD OF PAYMENT. AGENCY HEAD (OR
DESIGNEE) APPROVAL IS REQUIRED FOR
FOREIGN TRAVEL PAID WITH STATE-
APPROPRIATED FUNDS. MEXICO, CANADA,
AND U.S. POSSESSIONS ARE CONSIDERED
OUT OF STATE (NOT FOREIGN).
Updated 3-7-17
430504530.xls
All travel expenses of prospective employee

to interview with the University, regardless
Yes
of type of funds or method of payment.
Instate maximum rates apply, For
househunting trips, see account 56122.
Directly related moving expenses

reimbursed by employer to employee.
Yes
Considered a taxable fringe benefit to the
employee. See SAM 03.A.13. Coordinate
review with Tax Department. Moving Expenses
New employee travel expenses while house

Yes
hunting. To be paid from local non-state
funds only. See SAM 03.A.13. Coordinate
taxable fringe benefit with Tax Department. Moving Expenses
LOCALLY FUNDED DOMESTIC TRAVEL BY

CURRENT STUDENTS ACTING AS Yes
UNIVERSITY REPRESENTATIVES. EXCLUDES
PROSPECTIVE STUDENTS.
FOR UH/UHS USE ONLY. Travel-UH Only
TRAVEL EXPENSES FOR STUDENT TEAM Yes
COMPETITIONS Travel-UH Only
TRAVEL EXPENSES OF EMPLOYEES WHO ARE

RECRUITING STUDENTS. Yes
DELINQUENT, UNCOLLECTED TRAVEL

ADVANCE RECORDED AS A
DEPARTMENTAL EXPENSE BY JOURNAL
VOUCHER ENTRY. RESTRICTED TO
ACCOUNTING OFFICE USE. REQUIRES
PERSONNEL DEDUCTION FORM.
Updated 3-7-17
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ALL EXPENSES FOR FUND RAISING OR

PROMOTIONAL TRIPS REGARDLESS OF Yes
DESTINATION, METHOD OF PAYMENT, OR
TYPE OF FUNDING.
ALL TRAVEL EXPENSES OF INVITED

PROSPECTIVE STUDENTS WHO ARE Yes
CONSIDERING ATTENDING THE UNIVERSITY.
DO NOT USE STATE FUNDS.
Travel expenses for an individual who

voluntarily and without compensation
provides recognition or support to the
university in contribution to the university's
mission. The individual may be a donor, Yes
potential donor, volunteer, or community,
government, university, or corporate
official. The individual may not be a current
faculty, staff, or student of any component
university within the UH System or
someone paid a fee for contracted services.
LOCAL FUNDS ONLY.
PAYMENT OR REIMBURSEMENT OF TRAVEL

FOR THE SPOUSE OR OTHER FAMILY
MEMBER OF A UNIVERSITY EMPLOYEE THAT Yes
IS NOT REQUIRED TO CONDUCT
UNIVERSITY BUSINESS. THIS
REIMBURSEMENT IS TAXABLE TO THE
UNIVERSITY EMPLOYEE.
Updated 3-7-17
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LOCALLY FUNDED FOREIGN TRAVEL BY

CURRENT STUDENTS ACTING AS Yes
UNIVERSITY REPRESENTATIVES. EXCLUDES
FOR UH/UHS USE ONLY. Travel-UH Only
Payments made on behalf of university by

Foundations for In-State travel expenses.

Foundations for out of state travel
expenses.

RENTAL, TAXI, LIMOUSINE EXPENSE FOR A
TRIP TO A TEXAS DESTINATION PAID BY THE Yes
TRANSPORATION PROVIDER, TRAVEL
AGENCY, OR THE CONTRACTED CREDIT
CARD COMPANY.
FOR UHC, UHD OR UHV USE ONLY. Travel-CDV Only

Yes
AIR, RAIL, BUS, VEHICLE RENTAL, TAXI,
LIMOUSINE EXPENSE PAID OUT OF POCKET
FOR TRIP TO A TEXAS DESTINATION.
Updated 3-7-17
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APPROVED RATE PER MILE TIMES MILES

DRIVEN BY PERSONAL VEHICLE ON
TRIPS TO TEXAS DESTINATIONS. RATE Yes
COVERS ALL VEHICLE OPERATIONAL
COSTS AND NO ADDITIONAL GASOLINE
EXPENSES OR OTHER OPERATIONAL
SUPPLIES CAN BE CLAIMED.

POCKET MEAL AND LODGING EXPENSES
Yes
USING LOCAL FUNDS FOR OVERNIGHT
TRIPS TO TEXAS DESTINATIONS. ALL
RECEIPTS REQUIRED.
MISCELLANEOUS EXPENSES WHILE

TRAVELING TO TEXAS DESTINATIONS
INCLUDING CHARGES FOR HOTEL Yes
OCCUPANCY TAXES, COPYING, RENTAL CAR
GASOLINE, TOLLS, TELEPHONE, PARKING,
ETC.
REIMBURSEMENT FOR MEALS (NO RECEIPTS

REQUIRED) AND LODGING (RECEIPT
REQUIRED) WITHIN MAXIMUM DOLLAR Yes
LIMITATION ON TRIPSWITH TEXAS
DESTINATIONS. NOT TO INCLUDE
OCCUPANCY TAX, TELEPHONE CALLS, OR
HOTEL SERVICES.
Updated 3-7-17
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DOLLAR LIMITATION DURING NON-
OVERNIGHT TRAVEL WITHIN TEXAS. Yes
REQUIRES PERSONNEL DEDUCTION
FORM FOR TAX DEDUCTION ON NEXT
PAYCHECK. NOT ALLOWED FOR HOU OR
SYS OR VIC.
FOR UHC OR UHD USE ONLY. Travel-CDV Only

Yes
TRIPS TO TEXAS DESTINATIONS
RENTING OR LEASING AN APARTMENT OR

HOUSE UNDER A RENTAL CONTRACT Yes
WHILE TRAVELING EITHER IN-STATE OR
OUT-OF-STATE
REIMBURSEMENT FOR USE OF PERSONAL

VEHICLE ON OUT-OF-STATE TRAVEL BY Yes
MULTIPLYING THE APPROVED RATE PER MILE
TIMES MILES DRIVEN.

DOLLAR LIMITATION DURING OUT-OF- Yes
STATE NON-OVERNIGHT TRAVEL. REQUIRES
PERSONNEL DEDUCTION FORM FOR TAX
DEDUCTION ON NEXT PAYCHECK. NOT
ALLOWED FOR HOU, SYS, OR VIC.
FOR UHC, UHD USE ONLY. Travel-CDV Only
Updated 3-7-17
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POCKET MEALS AND LODGING EXPENSES
USING LOCAL FUNDS FOR OVERNIGHT OUT- Yes
OF-STATE TRIPS. ALL RECEIPTS
REQUIRED.
OUT OF STATE MISCELLANEOUS TRAVEL

EXPENSES INCLUDING HOTEL OCCUPANCY Yes
TAXES, COPYING, RENTAL CAR GAS, TOLLS,
PHONE, PARKING, ETC.
REIMBURSEMENT FOR MEALS (NO RECEIPTS

REQUIRED) AND LODGING (RECEIPTS
Yes
REQUIRED) NOT TO EXCEED LOCALITY
BASED MAXIMUMS FOR OUT OF STATE
TRIPS.

RENTAL, TAXI, LIMOUSINE EXPENSE FOR
TRIP OUT OF STATE PAID BY THE Yes
TRANSPORATION PROVIDER, THE TRAVEL
AGENCY OR THE CONTRACTED CREDIT
CARD COMPANY.

AIR, RAIL, BUS, VEHICLE RENTAL, TAXI, Yes
LIMOUSINE EXPENSE PAID OUT-OF-POCKET
FOR TRIP OUT OF STATE.
Updated 3-7-17
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Yes
TRIPS TO OUT OF STATE DESTINATIONS
ALL TRAVEL EXPENSES ,EXCEPT MEALS AND

LODGING, OF THE BOARD OF Yes
REGENTS REGARDLESS OF FUND TYPE OR
DESTINATION.PAID TO THIRD PARTIES OR
REIMBURSED TO TRAVELER.
ALL TRAVEL EXPENSES TO COUNTRIES

OUTSIDE THE UNITED STATES, ITS
POSSESSIONS, MEXICO, AND CANADA
REGARDLESS OF TYPE OF FUNDS OR Yes
METHOD OF PAYMENT. AGENCY HEAD (OR
DESIGNEE) APPROVAL IS REQUIRED FOR
FOREIGN TRAVEL PAID WITH STATE-
APPROPRIATED FUNDS. MEXICO, CANADA,
AND U.S. POSSESSIONS ARE CONSIDERED
OUT OF STATE (NOT FOREIGN).
All travel expenses of prospective employee

to interview with the University, regardless
Yes
of type of funds or method of payment.
Instate maximum rates apply, For
househunting trips, see account 56122.
Updated 3-7-17
430504530.xls
LOCALLY FUNDED TRAVEL OF CURRENT

Yes
UHCL, UHD, and UHV STUDENTS ACTING AS
UNIVERSITY REPRESENTATIVES. DOES NOT
INCLUDE PROSPECTIVE STUDENTS.
TRAVEL EXPENSES OF ATHLETES FOR

INTERSCHOLASTIC COMPETITION Yes
APPROVED BY THE ATHLETIC DEPARTMENT.
TRAVEL EXPENSES OF EMPLOYEES WHO ARE

RECRUITING STUDENTS. Yes
DELINQUENT, UNCOLLECTED TRAVEL

ADVANCE RECORDED AS A
DEPARTMENTAL EXPENSE BY JOURNAL Yes
VOUCHER ENTRY. RESTRICTED TO
ACCOUNTING OFFICE USE. REQUIRES
PERSONNEL DEDUCTION FORM.
ALL EXPENSES FOR FUND RAISING OR

PROMOTIONAL TRIPS REGARDLESS OF Yes
DESTINATION, METHOD OF PAYMENT, OR
TYPE OF FUNDING.
Updated 3-7-17
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Travel expenses for an individual who

voluntarily and without compensation
provides recognition or support to the
university in contribution to the university's
mission. The individual may be a donor, Yes
potential donor, volunteer, or community,
government, university, or corporate
official. The individual may not be a current
faculty, staff, or student of any component
university within the UH System or
someone paid a fee for contracted services.
LOCAL FUNDS ONLY.
PAYMENT OR REIMBURSEMENT OF TRAVEL

FOR THE SPOUSE OR OTHER FAMILY
MEMBER OF A UNIVERSITY EMPLOYEE THAT Yes
IS NOT REQUIRED TO CONDUCT
UNIVERSITY BUSINESS. THIS
REIMBURSEMENT IS TAXABLE TO THE
ALL TRAVEL EXPENSES OF INVITED

PROSPECTIVE STUDENTS WHO ARE Yes
CONSIDERING ATTENDING THE UNIVERSITY.
DO NOT USE STATE FUNDS.
FINAL ADJUSTMENT TO SPONSORED

PROGRAM ACCOUNTS PRIOR TO
COMPLETION OF THE PROGRAM. USED TO
MAKE FINAL CHARGES OR TO TRANSFER
COSTS WITHOUT SPECIFICALLY IDENTIFYING
ANOTHER SUBCODE. LEDGER 5 USE ONLY. Research Use
ATHLETICS TRANSFER Finance Use
Updated 3-7-17
430504530.xls
TO RECORD TRANSFER OR REALLOCATION

OF PROJECT RELATED EXPENSES TO
RESPONSIBLE ACCOUNTS. Finance Use
AMOUNTS CHARGED TO LEDGER 5

ACCOUNTS ONLY REFLECTING COSTS FOR
FACILITIES AND PERSONNEL THAT CANNOT
BE DIRECTLY IDENTIFIED TO A
SPONSORED PROGRAM AND ARE INCURRED
AT A FACILITY LOCATED AWAY FROM THE
PRIMARY CAMPUS. Research Use
AMOUNTS CHARGED TO LEDGER 5

ACCOUNTS ONLY REFLECTING COSTS FOR
FACILITIES AND PERSONNEL THAT CANNOT
BE DIRECTLY IDENTIFIED TO A PRIMARY
CAMPUS. Research Use
TO RECORD THE COST OF SPONSOR

IMPOSED PENALTIES, INCLUDING LATE
INVOICING FEES. USE EXCLUDES
UNALLOWED COSTS. Research Use
AMOUNTS CHARGED TO FUND 5 COST

CENTERS FOR FACILITIES AND PERSONNEL
COSTS THAT CANNOT BE
DIRECTLY ASSIGNED TO A SPONSORED
PROJECT. INCLUDES INDIRECT COST
CHARGES FOR BOTH ON-CAMPUS AND OFF-
CAMPUS ACTIVITIES. Research Use
Payments of grants to community action

groups and payments to organizations for Yes
community service programs. Events and Meetings
Updated 3-7-17
430504530.xls
Account used to recognize Tuition Rebates

granted under 54.0065 of the Texas
Education Code. A qualified student is
eligible for a rebate of a portion of the
undergraduate tuition paid by the student if
certain qualifications are satisfied, including
the awarding of a baccalaureate degree
within a prescribed period, and the student
attempting no more than three hours in
excess of the minimum required hours.
Restricted to use by UHS component
Accounting and Budget offices. Tuition and Fees
Used to adjust Waivers related to Tuition,
not Fees. Tuition Waivers
Used to adjust Waivers related to Fees, not
Tuition. Tuition Waivers

Yes
ACTIVITY-CAPITAL PROJECTS.NON-EXPENSE
SUBCODE. FOR BUDGET ENTRIES ONLY.
BUDGET BALANCES RESERVED FOR
FUTURE ALLOCATION TO OTHER EXPENSE Construction and
CATEGORIES AS NEEDED. Renovation

ACTIVITY - CAPITAL PROJECTS.
Yes
PURCHASE OF LAND,
INCLUDING FEES AND OTHER COSTS
DIRECTLY RELATED TO THE ACQUISITION.
ALL COSTS TO BE Construction and
CAPITALIZED AS LAND Renovation
PURCHASE OF BUILDINGS, INCLUDING ALL Yes

FEES AND OTHER COSTS DIRECTLY Construction and
RELATED TO ACQUISITION. Renovation
Updated 3-7-17
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ACTIVITY-CAPITAL PROJECTS. CONTRACTS
FOR CONSTRUCTION OF PERMANENT Yes
STRUCTURES. INCLUDES CHANGE ORDERS
TO THE GENERAL PRIMARY CONSTRUCTION
ACCOUNT. ALSO INCLUDES PURCHASES OF
EXISTING BUILDINGS. ALL COSTS TO BE
CAPITALIZED AS CONSTRUCTION IN Construction and
PROGRESS. Renovation

ACTIVITY-CAPITAL PROJECTS.
Yes
MISCELLANEOUS CONSTRUCTION
CONTRACTS, SUCH AS EXTENDING UTILITY
SERVICE, CARPETING, ETC. ALL COSTS TO
BE CAPITALIZED AS CONSTRUCTION IN Construction and

ACTIVITY-CAPITAL PROJECTS. TELEPHONES, Yes
TELEPHONE SYSTEMS, AND OTHER
COMMUNICATIONS EQUIPMENT COSTING
$5000 OR MORE AND HAVING A USEFUL
LIFE OF ONE YEAR OR MORE. ALL COST TO

ACTIVITY-CAPITAL PROJECTS. COSTS FOR Yes
CABLING AND RELATED EQUIPMENT FOR
SECURITY/FIRE ALARM SYSTEMS. ALL
COSTS TO BE CAPITALIZED AS Construction and
CONSTRUCTION IN PROGRESS. Renovation
Updated 3-7-17
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ACTIVITY-CAPITAL PROJECTS. EQUIPMENT
AFFIXED AS AN INTEGRAL PART OF A Yes
BUILDING SUCH AS FUMEHOODS, VACUUM
PUMPS, AIR COMPRESSORS COSTING $5000
OR MORE AND HAVING A USEFUL LIFE OF
ONE YEAR OR MORE. ALL COSTS TO BE
COSTS FOR DEMOLITION, CLEARING,

LEVELING TO MAKE A SITE SUITABLE FOR Yes
THE CONSTRUCTION OF A CAPITAL ASSET.
ALL COSTS TO BE CAPITALIZED AS Construction and

ACTIVITY-CAPITAL PROJECTS.COSTS FOR Yes
DEMOLITION, CLEARING,LEVELING TO MAKE
A SITE SUITABLE FOR THE
CONSTRUCTION OF A BUILDING. ALL COSTS Construction and
TO BECAPITALIZED AS LAND. Renovation

ACTIVITY-CAPITAL PROJECTS.REMEDIATION Yes
COSTS ASSOCIATED WITH THE SITE
ACQUISITION. ALL COSTS TO BE Construction and
CAPITALIZED AS LAND. Renovation

ACTIVITY-CAPITAL
PROJECTS.MISCELLANEOUS COSTS AND Yes
FEES ASSOCIATED WITH THE SITE
ACQUISITION. ALL COSTS TO BE Construction and
CAPITALIZED AS LAND. Renovation
SURVEYING AND TESTING COSTS

ASSOCIATED WITH THE CONSTRUCTION OF Yes
A CAPITAL ASSET. ALL COSTS TO BE
Updated 3-7-17
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ARCHITECTURAL AND ENGINEERING FEES

DIRECTLY ASSOCIATED WITH THE Yes
CONSTRUCTION OF A CAPITAL ASSET. ALL
CONSULTING FEES DIRECTLY ASSOCIATED Yes

WITH THE CONSTRUCTION OF A CAPITAL
ASSET. ALL COSTS TO BE CAPITALIZED AS Construction and

ACTIVITY-CAPITAL PROJECTS. SCULPTURE,
PAINTING OR OTHER FINE ART COSTING Yes
FROM $500.00 TO$4999.99 AND HAVING A
USEFUL LIFE OF ONE YEAR OR MORE AND
ARE INVENTORIED BUT NOT CAPITALIZED
AS EQUIPMENT OR ART COLLECTION. ALL
COST TO BE CAPITALIZED AS Construction and

ACTIVITY-CAPITAL PROJECTS. OVERHEAD Yes
CHARGES FOR THE OFFICES OF FACILITIES
PLANNING AND CONSTRUCTION. ALL COSTS
TO BE CAPITALIZED AS CONSTRUCTION IN Construction and

PROFESSIONAL SERVICES RENDERED ON A Yes
OTHER ACCOUNTS. ALL COSTS TO BE
Updated 3-7-17
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ACTIVITY-CAPITAL PROJECTS. TESTING Yes
COSTS SUCH AS MATERIAL TESTING AND
INSPECTION FEES ASSOCIATED WITH THE

ACTIVITY-CAPITAL PROJECTS. TESTING Yes
COSTS SUCH AS SUBTERRANEAN REPORTS
ASOCIATED WITH THE CONSTRUCTION OF
A CAPITAL ASSET. ALL COSTS TO BE

ACTIVITY-CAPITAL PROJECTS. SURVEYING Yes
COSTS SUCH AS TOPOGRAPHICAL AND
BOUNDARY FEES ASSOCIATED WITH THE

ACTIVITY-CAPITAL PROJECTS. Yes
ENVIRONMENTAL IMPACT STUDY FEES. ALL

ACTIVITY-CAPITAL PROJECTS. FEES FOR
TESTING AND BALANCING OF Yes
BUILDING/FACILITY SYSTEMS SUCH AS
HEATING/VENTILATING/AIR
CONDITIONING/WATER. ALL COST TO BE
Updated 3-7-17
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ACTIVITY-CAPITAL PROJECTS.COSTS Yes
ASSOCIATED WITH FREIGHT AND MOVING
OF ART ACQUIRED BY THE UNIVERSITY.
INCLUDES FREIGHT IN AND OUT, DELIVERY,
AIR EXPRESS, HOT SHOT, ARMORED CAR,
DRAYAGE, TOWING, SHIPPING, DETENTION
OF A FREIGHT HAUL. NOT PERSONAL
MOVING EXPENSES. ALL COSTS TO BE Construction and
CAPITALIZED AS ART COLLECTION. Renovation

ACTIVITY-CAPITAL PROJECTS.WRITTEN OR Yes
GRAPHIC MEDIA PRINTING AND COPYING
SERVICES BY OFF-CAMPUS VENDORS FOR
ADMINISTRATIVE PURPOSES RELATED TO
ART ACQUISITION. INCLUDES PUBLISHER'S
REPRINTING CHARGES FORADDITIONAL
COPIES OF JOURNALS, ARTICLES, AND
PUBLICATIONS. ALL COSTS TO BE Construction and
CAPITALIZED AS ART COLLECTION. Renovation

MISCELLANEOUS SERVICES RENDERED ON
A FEE BASIS NOT READILY IDENTIFIED IN
OTHER ADMINISTRATIVE COST ACCOUNTS.
ALL COST TO BE CAPITALIZED AS Construction and
Updated 3-7-17
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ACTIVITY-CAPITAL PROJECTS. FEES AND Yes
ESTIMATING THE PROJECT COST. INCLUDES
COSTS RELATED TO ELECTRICAL/
MECHANICAL SYSTEMS, CONCRETE, AND
ROOFING. ALL COSTS TO BE CAPITALIZED Construction and
AS CONSTRUCTION IN PROGRESS. Renovation

ACTIVITY-CAPITAL PROJECTS. FEES AND Yes
ARCHITECTURAL SERVICES DIRECTLY
ASSOCIATED WITH THE CONSTRUCTION OF
A CAPITAL ASSET, INCLUDING CONCEPTUAL,
SCHEMATIC OR ARCHITECTURAL DESIGN
FEES AND REIMBURSABLE EXPENSES. ALL
FOR FPC USE ONLY CONSTRUCTION

ACTIVITY-CAPITAL PROJECTS FEESAND
CHARGES PAID TO PROFESSIONALS FOR Yes
ENGINEERING SERVICES DIRECTLY
A CAPITAL ASSET. INCLUDES CONCEPTUAL,
SCHEMATIC, OR ENGINEERING DESIGN FEES
AND REIMBURSABLE EXPENSES. ALL COSTS
TO BE CAPITALIZED AS CONSTRUCTION IN Construction and
Updated 3-7-17
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ACTIVITY-CAPITAL PROJECTS. FEES AND
INTERIOR DESIGN SERVICES DIRECTLY
A CAPITAL ASSET. INCLUDES
CONCEPTUAL, SCHEMATIC, OR DESIGN FEES
AND REIMBURSABLE EXPENSES. ALL COSTS
TO BE CAPITALIZED AS AS CONSTRUCTION Construction and
IN PROGRESS. Renovation

ACTIVITY-CAPITAL PROJECTS. FEES AND
INTERIOR DESIGN FEES FOR AUDIO/VISUAL
AND VOICE DATA SYSTEMS DIRECTLY
A CAPITAL ASSET. INCLUDES CONCEPTUAL,
SCHEMATIC, OR DESIGN FEES AND
REIMBURSABLE EXPENSES. ALL COSTS TO
BE CAPITALIZED AS AS CONSTRUCTION IN Construction and

MISCELLANEOUS FEES PAID FOR
PROFESSIONAL SERVICES THAT INCLUDES
GRAPHICS DESIGN SERVICES AND SECURITY
SYSTEMS NOT INCLUDED IN OTHER FEE
ACCOUNTS. ALL COSTS TO BE CAPITALIZED Construction and
Updated 3-7-17
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ACTIVITY-CAPITAL PROJECTS. FURNISHINGS Yes
COSTING LESS THAN $5000 REQUIRED BY
THE USER FOR OPERATIONS. ALL COSTS TO

Yes
ACTIVITY-CAPITAL PROJECTS. ITEMS
COSTING LESS THAN $5000 TO BE USED
FOR THE EQUIPPING OF A NEW CAPITAL
ASSET. ALL COSTS TO BE CAPITALIZED AS Construction and
FOR FPC USE ONLY FOR CONSTRUCTION IN

PROGRESS ACTIVITY - CAPITAL PROJECTS. Yes
COMMISSIONS, FEES AND COSTS FOR ART
ACQUISITION AS A PART OF THE BUILDINGS
MASTER CONSTRUCTION PLAN. INCLUDES
SCULPTURE, PAINTING, OR OTHER FINE ART
COSTING $5000 OR MORE AND HAVING A
USEFUL LIFE OF ONE YEAR OR MORE. ALL
COSTS TO BE CAPITALIZED AS NON- Construction and
DEPRECIABLE ART COLLECTION. Renovation

MISCELLANEOUS COSTS TO ACQUIRE ITEMS Yes
NECESSARY IN THE OPERATION OF THE
ASSET BEING CONSTRUCTED. COST NOT TO
EXCEED $5000 FOR ITEMS NOT INCLUDED
IN EQUIPMENT AND FURNISHING
ACCOUNTS. ALL COST TO BE CAPITALIZED Construction and
Renovation
Updated 3-7-17
430504530.xls

ACTIVITY-CAPITAL PROJECTS. LANDSCAPING Yes
IMPROVEMENTS IN PROGRESS INVOLVED IN
SITE DEVELOPMENT TO UNIVERSITY-OWNED
ORDERS TO THE LANDSCAPING CONTRACT.
LANDSCAPING TO INCLUDE SODDING,
IRRIGATION, SHRUBS, AND TREES NOT
INCLUDED IN GENERAL BUILDING COSTS.

CONSTRUCTION AND IMPROVEMENTS IN Yes
PROGRESS OF PARKING LOTS INCLUDING
RELATED GATES, METERS, CURBS, OR
STRIPES. INCLUDES ANY CHANGE ORDERS
TO THE PARKING LOT CONTRACT. ALL

CONSTRUCTION AND IMPROVEMENTS IN
PROGRESS OF SPORTING OR RECREATIONAL
FACILITIES, SUCH AS PLAYING FIELDS,
TENNIS COURTS, OR SWIMMMING POOLS.
Updated 3-7-17
430504530.xls

Yes
CONSTRUCTION AND IMPROVEMENTS
PROJECTS IN PROGRESS FOR STREETS AND
ROADS. ALL COSTS TO BE CAPITALIZED AS Construction and

Yes
CONSTRUCTION ACTIVITIES IN PROGRESS
FOR NEW SIDEWALKS, PATHS, AND ACCESS
AREAS. ALL COSTS TO BE CAPITALIZED AS Construction and

ACTIVITY-CAPITAL PROJECTS. UTILITY
CONSTRUCTION AND IMPROVEMENTS IN Yes
PROGRESS INVOLVED IN SITE
PROPERTIES. INCLUDES LIGHTING, WATER,
GAS, DRAINAGE, SEWER, ELECTRICAL
DISTRIBUTION SYSTEMS, DATA CABLES FOR
UTILITY DISTRIBUTION SYSTEMS,
DISTRIBUTIVE ENERGY MANAGEMENT
SYSTEMS, AND OTHER UTILITY SYSTEMS.
Updated 3-7-17
430504530.xls
CONSTRUCTION AND IMPROVEMENTS IN

PROGRESS OF DIRECTIONAL,
NAVIGATIONAL, OR LOCATION MARKERS TO Yes
BE USED TO PROVIDE GUIDANCE TO
PEDESTRIAN OR VEHICULAR TRAFFIC.
THESE ASSETS ARE PERMANENTLY
ATTACHED TO THE LAND AND HAVE FINITE
BUT EXTENDED LIVES. ALL COSTS TO BE
CAPITALIZED AS AS CONSTRUCTION IN Construction and
To record Art Acquisitions that will be

capitalized as Construction in Progress and Yes Yes
eventually put into service as a depreciable
art asset. Art
To record expenses for the moving and

installation of art acquisiions that will be
Yes Yes
capitalized as construction in progress and
eventually put into service as a non-
depreciable art asset. Art
To record expenses for the movng and

installation of art acquisitions that will be
Yes Yes
capitalized as construction in progress and
eventually put into service as a depreciable
art asset. Art

ACTIVITY-CAPITAL PROJECTS.LANDSCAPING
IMPROVEMENTS INVOLVED IN SITE Yes
ORDERS TO THE LANDSCAPING
CONTRACT. LANDSCAPING TO INCLUDE
SODDING, IRRIGATION, SHRUBS, AND
TREES NOT INCLUDED IN GENERAL
BUILDING COSTS SUBCODE 8110. ALL
IMPROVEMENTS OTHER THAN BUILDINGS. Renovation
Updated 3-7-17
430504530.xls

CONSTRUCTION AND Yes
IMPROVEMENTS OF PARKING LOTS
INCLUDING RELATED GATES, METERS,
CURBS, OR STRIPES. INCLUDES ANY
CHANGE ORDERS TO THE PARKING LOT
CONTRACT. ALL COSTS TO BE CAPITALIZED
AS IMPROVEMENTS OTHER THAN Construction and
BUILDINGS. Renovation
CONSTRUCTION AND IMPROVEMENTS OF Construction and Yes

STREETS AND ROADS. Renovation
CONSTRUCTION AND IMPROVEMENTS OF Yes

SIDEWALKS AND ACCESS AREAS FOR THE Construction and
PHYSICALLY CHALLENGED. Renovation

ACTIVITY-CAPITAL
PROJECTS.CONSTRUCTION OF NEW Yes
SIDEWALKS, PATHS, AND ACCESS AREAS
FOR THE PHYSICALLY CHALLENGED IN
ORDER TO ACCOMMODATE
PEDESTRIAN TRAFFIC. ALL COSTS TO BE
CAPITALIZED AS IMPROVEMENTS Construction and
OTHER THAN BUILDINGS. Renovation
CONSTRUCTION AND IMPROVEMENTS OF

Yes
SPORTING OR RECREATIONAL FACILITIES,
SUCH AS PLAYING FIELDS, TENNIS COURTS, Construction and
OR SWIMMMING POOLS. Renovation
Updated 3-7-17
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ACTIVITY-CAPITAL
PROJECTS.MISCELLANEOUS PREPARATION Yes
COSTS IN SITE DEVELOPMENT TO
UNIVERSITY OWNED PROPERTIES THAT
WERE NOT INCLUDED IN THE ORIGINAL
BUILDING COSTS SUBCODE 8110 OR
LANDSCAPE SUBCODE 8210. INCLUDES
IRRIGATION IMPROVEMENTS. ALL COSTS TO
BE CAPITALIZED AS IMPROVEMENTS Construction and
OTHER THAN BUILDINGS. Renovation

ACTIVITY-CAPITAL
PROJECTS.ADMINISTRATIVE OVERHEAD Yes
CHARGES FOR THE OFFICES OF FACILITIES
PLANNING AND CONSTRUCTION
ASSOCIATED WITH A PLANT IMPROVEMENT
PROJECT (NOT A BUILDING PROJECT).ALL
COSTS ARE TO BE CAPITALIZED AS Construction and
IMPROVEMENTS OTHER THAN BUILDINGS. Renovation

ACTIVITY-CAPITAL PROJECTS.UTILITY
IMPROVEMENTS INVOLVED IN SITE
DEVELOPMENT TO UNIVERSITY-OWNED Yes
ORDERS TO THE UTILITIES
CONTRACT.INCLUDES
LIGHTING,WATER,GAS,DRAINAGE,SEWER
SYSTEMS. ALL COSTS TO BE CAPITALIZED
AS IMPROVEMENTS OTHER THAN Construction and
BUILDINGS. Renovation

ELECTRICAL UTILITY DISTRIBUTION Construction and Yes
SYSTEMS. Renovation
Updated 3-7-17
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DATA COMMUNICATIONS CABLES, AS PARTS Yes

OF A UTILITY DISTRIBUTION SYSTEM, Construction and
WHOSE COST IS $5000 OR MORE. Renovation
LIGHTING SYSTEMS WHOSE COST IS Construction and Yes
$500,000 OR MORE. Renovation
HEATING AND/OR COOLING SYSTEMS Construction and Yes

WHOSE COST IS $5000 OR MORE. Renovation
WATER SYSTEMS WHOSE COST IS $500 OR Construction and Yes
MORE. Renovation
CONSTRUCTION AND IMPROVEMENT OF Yes

EXCESS GROUND WATER STORM SEWER Construction and
DRAINAGE SYSTEMS. Renovation
CONSTRUCTION AND IMPROVEMENT OF Construction and Yes
SANITARY SEWER LINES. Renovation
CONSTRUCTION AND IMPROVEMENT OF Construction and Yes

OTHER UTILITY DISTRIBUTION SYSTEMS. Renovation
DISTRIBUTIVE ENERGY MANAGEMENT Construction and Yes
SYSTEMS. Renovation
UNIVERSITY-OWNED PERMANENT Construction and Yes
STRUCTURES. Renovation
PERMANENT STRUCTURES LEASED BY THE Construction and Yes
UNIVERSITY. Renovation
NON-PASSENGER MOTOR VEHICLES,

INCLUDING BUSES, DUAL CONTROL
AUTOMOBILES FOR DRIVER TRAINING, CARS Yes Yes
WITH TWO-WAY RADIOS, HEAVY EQUIPMENT
VEHICLES (EXAMPLE: DUMP TRUCKS), AND
GOLF CARTS THAT CAN BE USED ON PUBLIC
ROADS. DOES NOT INCLUDE PASSENGER
CARS, VANS, OR SPORT UTILITY VEHICLES
(SEE ACCOUNT 58616) Vehicles
Updated 3-7-17
430504530.xls
CAPITALIZED MOVABLE FURNISHINGS AND

Yes Yes
EQUIPMENT WHOSE COST IS $5000 OR
MORE PER UNIT AND HAVING A USEFUL LIFE
OF ONE YEAR OR MORE. ALSO FOR PARTS
IF THE PART EXTENDS THE LIFE OR
INCREASES THE VALUE BY 25% OR MORE. Equipment
CAPITALIZED COMPUTER EQUIPMENT

Yes Yes
COSTING $5000 OR MORE PER UNIT AND
HAVING A USEFUL LIFE OF ONE YEAR OR
MORE. ALSO INCLUDES PARTS IF THE PART
INCREASES THE VALUE OR EXTENDS THE
LIFE BY 25% OR MORE. Equipment
CAPITALIZED TELEPHONES, TELEPHONE

SYSTEMS, AND OTHER COMMUNICATIONS Yes Yes
EQUIPMENT COSTING $5000 OR MORE AND
HAVING A USEFUL LIFE OF ONE YEAR OR
MORE. Equipment
APPLICATION SOFTWARE - CAPITALIZED

Capitalized computer application software
Yes Yes
costing $100,000 or more and having a
useful life of one year or more. See Account
58610 for Operating Systems or Account
58611 for Database Software costing
$100,000 or more. Software
ALL COMPONENT PARTS, MATERIALS AND

OTHER INCIDENTAL COSTS OF FABRICATED Yes Yes
EQUIPMENT WHOSE TOTAL IS $5,000 OR
MORE AND HAVING A USEFUL LIFE OF ONE
YEAR OR MORE. Equipment
CAPITALIZED SCULPTURE, PAINTING, OR

OTHER FINE ART COSTING $5000 OR MORE Yes Yes
OR MORE. Will be capitalized in current
fiscal year, as a non-depreciable asset. Art
Updated 3-7-17
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CAPITALIZED BOATS, MOTORS, BOAT

TRAILERS COSTING $5000.00 OR MORE Yes Yes
OR MORE. Vehicles

ACTIVITY-CAPITAL PROJECTS.CAPITALIZED
MOVABLE FURNISHING WHOSE COST IS Yes
$5,000 OR MORE PER UNIT AND HAVING A
USEFUL LIFE OF ONE YEAR OR MORE. ALSO
FOR PARTS IF THE PART EXTENDS THE LIFE
OR INCREASES THE VALUE BY 25% OR
MORE. ALL COSTS TO BE CAPITALIZED AS Construction and
EQUIPMENT. Renovation

ACTIVITY-CAPITAL PROJECTS.CAPITALIZED Yes
EQUIPMNENT WHOSE COST IS $5,000 OR
MORE PER UNITAND HAVING A USEFUL LIFE
OF ONE YEAR OR MORE. ALSO FOR PARTSIF
THE PART EXTENDS THE LIFE OR INCREASES
THE VALUE BY 25% OR MORE. ALL COSTS Construction and
TO BE CAPITALIZED AS EQUIPMENT. Renovation
OPERATING SYSTEMS SOFTWARE

Capitalized computer operating systems
costing $100,000 or more and having a Yes Yes
58604 for Application Software or Account
58611 for Database Software costing
$100,000 or more. Equipment
DATABASE SOFTWARE
Capitalized computer database software
costing $100,000 or more and having a Yes Yes
58604 for Application Software or Account
58610 for Operating Systems costing
$100,000 or more. Software
Updated 3-7-17
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COMPUTER EQUIPMENT DIRECTLY
ASSOCIATED WITH A RENOVATION/REPAIR Yes
OR REHABILITATION PROJECT WHOSE
PRIMARY COSTS ARE NOT INTENDED TO
BE CAPITALIZED. CAPITALIZED
COMPUTER EQUIPMENT COSTING $5000 OR
MORE PER UNIT AND HAVING A USEFUL
LIFE OF ONE YEAR OR MORE. ALSO
INCLUDES PARTS IF THE PART INCREASES
THE VALUE OR EXTENDS THE LIFE BY 25%
OR MORE. THESE COSTS ONLY ARE TO BE Construction and

DIRECTIONAL, NAVIGATIONAL, OR
LOCATION MARKERS TO BE USED TO Yes
PROVIDE GUIDANCE TO PEDESTRIAN OR
VEHICULAR TRAFFIC. THESE ASSETS
ENHANCE THE QUALITY OF LAND OR
BUILDINGS AND FACILITATE THE USE OF
LAND OR BUILDINGS. THESE ASSETS ARE
PERMANENTLY ATTACHED TO THE LAND Construction and
AND HAVE FINITE BUT EXTENDED LIVES. Renovation
Updated 3-7-17
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EQUIPMENT/FURNISHINGS - NON CAPITAL

CONSTRUCTION PROJECT FOR FPC USE
ONLY FOR CONSTRUCTION ACTIVITY - NON- Yes
CAPITAL____
PROJECTS. COMPUTER EQUIPMENT
DIRECTLY ASSOCIATED WITH A_____
PROJECT WHOSE PRIMARY___
COSTS ARE NOT INTENDED TO BE
CAPITALIZED. CAPITALIZED_______
MOVEABLE FURNISHINGS AND EQUIPMENT
WHOSE COST IS $1000 OR___
MORE PER UNIT AND HAVING A USEFUL LIFE
OF ONE YEAR OR MORE._
ALSO FOR PARTS IF THE PART EXTENDS THE
LIFE OR INCREASES____
THE VALUE BY 25% OR MORE. THESE COST
ONLY ARE TO BE_________ Construction and
AIRCRAFT ACQUISITION
Purchase of capitalized airplanes or aircraft Yes Yes
costing $5,000.00 or more and having a
useful life of one year or more. Equipment
PASSENGER CARS, VANS, AND SPORT Yes Yes

UTILITY VEHICLES. SEE ACCOUNT 58600
FOR OTHER VEHICLES. Vehicles
Updated 3-7-17
430504530.xls
Payments for additional parts,

enhancements, or improvements to
previously acquired capitalized furnishings
and equipment. Additions will either Yes Yes
increase the level of service capacity of the
asset orimprove the efficiency or operating
costs of the asset. The total cost of the
asset will be equal to or greater than
$5000, and the asset will have an
estimated useful life of one year or more. Equipment
HAZARDOUS LASERS (CLASS 3B AND 4)

USED IN LABORATORY AND RESEARCH
OPERATIONS, AS DEFINED BY Yes Yes
WITH A COST OF $5,000 PER UNIT OR
MORE. Hazardous Items
X-RAY MACHINES USED IN LABORATORY, Yes Yes

CLINICAL, AND RESEARCH ACTIVITIES WITH
A COST OF $5,000 PER UNIT OR MORE. Hazardous Items
HAZARD CONTROL HARDWARE AND RAW

MATERIAL USED IN LABORATORY, CLINICAL, Yes Yes
AND RESEARCH OPERATIONS, AS DEFINED
BY ENVIRONMENTAL HEALTH AND SAFETY,
INCLUDING ALL BIOLOGICAL SAFETY
CABINETS WITH A COST OF $5,000 PER
UNIT OR MORE. Hazardous Items
LASERS NOT REGULATED BY THE TEXAS

DEPARTMENT OF STATE HEALTH SERVICES Yes Yes
(OTHER THAN CLASS 3B AND 4) USED IN
LABORATORY, CLINICAL, AND RESEARCH
OPERATIONS, WITH A COST OF $5,000 PER
UNIT OR MORE. Equipment
Updated 3-7-17
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MISCELLANEOUS COSTS DUE ASSOCIATED Yes
WITH INTEREST DUE ON LATE PAYMENTS
UNDER PROVISIONS OF THE TEXAS
GOVERNMENT CODE §2251. ALL COSTS TO

ACTIVITY-CAPITAL PROJECTS. STEREOS,
CAMERAS, AND VIDEO Yes
RECORDERS/PLAYERS COSTING FROM $500
- $4,999.99 AND HAVING A USEFUL LIFE OF
ONE YEAR OR MORE REQUIRED BY THE
USER FOR OPERATIONS. ALL COSTS TO BE

ACTIVITY-CAPITAL PROJECTS. COMPUTING Yes
AND PRINTING EQUIPMENT COSTING FROM
$500 - $4,999.99 AND HAVING A USEFUL
LIFE OF ONE YEAR OR MORE REQUIRED BY
THE USER FOR OPERATIONS. ALL COSTS TO

ACTIVITY-CAPITAL PROJECTS. FAX MACHINES Yes
AND TELECOPIERS EQUIPMENT COSTING
FROM $500 - $4,999.99 AND HAVING A
USEFUL LIFE OF ONE YEAR OR MORE
REQUIRED BY THE USER FOR OPERATIONS.
Updated 3-7-17
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PERIODIC CHARGES AGAINST A FIXED

CAPITAL ASSET THAT REFLECT THE
EXPIRATION OF THAT ASSET'S ESTIMATED
USEFUL SERVICE LIFE. Finance Use
AMORTIZATION EXPENSE
Periodic charges against an intangible
capital asset that reflect the expiration of
that asset's estimated useful service life. Finance Use
Reduction of capital outlay expenses that

occurred during the current fiscal year.
Original expenditures were for the purpose
of acquiring fixed capitalizable assets. Used
to reduce expenses for GASB 34/35
financial reporting purposes. Use in
conjunction with account 31513. Restricted
to use by campus accounting and financial
reporting offices only. Finance Use
A SINGULAR MONOGRAPH OR MANUSCRIPT Yes Yes

TEXT WHICH IS PERMANENTLYRETAINED. Library Items
JOURNALS, SERIALS, MAGAZINES,

Yes Yes
NEWSPAPER, AND OTHER REFERENCETEXTS
DISTRIBUTED ON A REPETITIVE BASIS ON
ANY MEDIUM WHICH Library Items
COST TO REPAIR OR COMBINE Yes Yes

PERMANENTLY RETAINED PUBLICATIONS
INTO ONE INVENTORIED UNIT AND/OR TO
MAKE THEM AVAILABLE FOR PUBLIC USE. Library Items
DATA OR IMAGES RECORDED ON ANY FILM,

Yes Yes
MICROFILM, MICROFORM MEDIUM, AND
RETAINED IN A CATALOG OR OTHERWISE
CLASSIFIED COLLECTION. Library Items
Updated 3-7-17
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DATA OR IMAGES RECORDED ON

ELECTRONIC MEDIUM, INCLUDING CD
Yes Yes
ROM (COMPACT DISK) AND RETAINED IN A
CATALOG OR OTHERWISE CLASSIFIED
COLLECTION. MAY INCLUDE ELECTRONIC
SUBSCRIPTIONS IF MATERIALS ARE
RETAINED. Library Items
RETAINAGE LIABILITY FOR STATE FUNDED Yes

CONSTRUCTION INCLUDING DEFERRED Construction and
MAINTENANCE. FOR USE IN LED 7 ONLY. Renovation

NON-CAPITALIZED CONSTRUCTION. Construction and
FOR USE IN LED 7 ONLY. Renovation

CAPITALIZED CONSTRUCTION FOR Construction and
USE IN LED 7 ONLY. Renovation
RESTRICTED FOR USE IN EDUCATIONAL

AND GENERAL FUND (LEDGER 1) FOR
USE BY ACCOUNTING OFFICES ONLY.
ADJUSTMENTS TO STATE APPROPRIATION
ACCOUNTS THAT ARE IDENTIFIED IN
THE USAS RECONCILIATION PROCESS. Finance Use
NON-MANDATORY TRANSFER TO/FROM R&R

EQUIPMENT RESERVE Finance Use
COST TO ACQUIRE INTANGIBLE NON-

DEPRECIABLE ASSETS. ALL COSTS TO BE Yes Yes
CAPITALIZED AS INTANGIBLE NON-
DEPRECIABLE ASSETS. Intangible Assets

ASSOCIATED WITH THE ACQUISITION OF Yes Yes
INTANGIBLE NON-DEPRECIABLE ASSETS.
ALL COSTS TO BE CAPITALIZED AS
INTANGIBLE NON-DEPRECIABLE ASSETS. Intangible Assets
Updated 3-7-17
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COST TO ACQUIRE INTANGIBLE

DEPRECIABLE ASSETS. ALL COSTS TO BE Yes Yes
CAPITALIZED AS INTANGIBLE DEPRECIABLE
ASSETS Intangible Assets

ASSOCIATED WITH THE ACQUISITION OF Yes Yes
INTANGIBLE DEPRECIABLE ASSETS. ALL
COSTS TO BE CAPITALIZED AS INTANGIBLE
DEPRECIABLE ASSETS. Intangible Assets
To record Art Acquisitions that will be

capitalized, in current fiscal year, as art Yes Yes
assets. Art
To record expenses for the moving and

installation of art acquisitions that will be Yes Yes
immediately put into service capitalized as
a depreciable art asset. Art
USAS Pass-Through Expense

Reclassification.
Pursuant to Chapter 5 of the State
Comptroller's Reporting Requirements for
Annual Financial Reports of State Agencies
and Universities manual, this account is
used to reclassify amounts to be reported in
the confirmation of pass-through acitivity
rules established by the State Comptroller. Finance Use
Updated 3-7-17
430504530.xls
Federal pass through funds are monetary

amounts from Federal grant awards that
flow through (pass through) a University of
Houston component (the pass through
entity) to another entity (the subrecipient).
The subrecipient administers the Federal
program on behalf of or in connection with
the pass through entity. Disbursements for
the purpose of passing funds through to a
subrecipient are not categorized as direct
expenditures. This account is used to
identify disbursements of Federal pass
through funds to non State of Texas entities.
State of Texas entities consist of all state
agencies and all state universities. Finance Use
State pass through funds are monetary

amounts from State grant awards that flow
through (pass through) a University of
Houston component (the pass through
entity) to another entity (the subrecipient).
The subrecipient administers the State
program on behalf of or in connection with
the pass through entity. Disbursements for
the purpose of passing funds through to a
subrecipient are not categorized as direct
expenditures. This account is used to
identify disbursements of State pass
through funds to non State of Texas entities.
State of Texas entities consist of all state
agencies and all state universities. Finance Use
Updated 3-7-17
430504530.xls
USAS Adjustment Pass-Through From

Revenue.
used to adjust amounts to be reported in
the confirmation of pass-through activity
USAS Pass-Through Expense Report

Adjustment.
used to reclassify pass-through activity
Finance Use
USAS Finance Use
Finance Use
USAS Finance Use
Finance Use
Finance Use
Finance Use
Finance Use
Finance Use
Updated 3-7-17
430504530.xls
Finance Use
Finance Use
Finance Use
Finance Use
USAS Finance Use
Finance Use
Finance Use
Finance Use
Finance Use
AFR (Financial Reporting Dept.) use only.

"Offset" account established for financial
statement breakdown of Fund Balance
restrictions. Finance Use
AFR (Financial Reporting Dept.) use only. To

record "Encumbrances" for financial

record "State Appropriations to be Lapsed"
for financial statement breakdown of Fund
Balance restrictions. Finance Use

record "Student Service Fees" for financial

record "Other Restricted Fees as
Determined by Budget Office" for financial
Updated 3-7-17
430504530.xls

record "Future Operating Budgets" for
financial statement breakdown of Fund

record "TPEG- Resident & Non-resident" for
financial statement breakdown of Fund
AFR - Unallocated, Unreserved Fund
Balance Finance Use
Comptroller - Audit Adjustments - Fund
Balance Finance Use
Comptroller - Audit Adjustments - Fund
Additions / Fund Deductions Finance Use
AFR - INTERNATIONAL EDUCATION FEES
(54.5132) Finance Use
AFR - UNIVERSITY CENTER FEE (54.527) Finance Use

AFR - UTILITIES RESERVE Finance Use
Budget - Revenue
Budget - Revenue
Budget - Revenue
Budget - Revenue
Budget - Revenue
Budget - Revenue
Budget - Revenue
Budget - Revenue
Budget - Revenue
Budget - Revenue
Budget - Revenue
Budget - Revenue
Budget - Revenue
Budget - Revenue
Budget - Revenue
Updated 3-7-17
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Budget - Revenue
Budget - Revenue
Budget - Revenue
Budget - Revenue
Budget - Revenue
Budget - Revenue
Budget - Revenue
Budget - Revenue
Budget - Revenue
Budget - Revenue
Budget - Revenue
Budget - Revenue
Budget - Revenue
Budget - Revenue
Budget - Revenue
Budget - Revenue
Budget - Revenue
Budget - Revenue
Budget - Revenue
Budget - Revenue
Budget - Revenue
Budget - Revenue
Budget - Revenue
Budget - Revenue
Budget - Revenue
Budget - Revenue
Budget - Revenue
Budget - Revenue
Updated 3-7-17
430504530.xls
Budget - Revenue
Budget - Revenue
FY11 BUDGET REDUCTION RESERVE Budget - Revenue

Budget - Expense
Budget - Expense
Budget - Expense
Budget - Expense
Budget - Expense
Budget - Expense
Budget - Expense
Budget - Expense
Budget - Expense
Budget - Expense
Budget - Expense
Budget - Expense
Budget - Expense
Budget - Expense
Budget - Expense
Budget - Expense
Budget - Expense
Budget - Expense
Budget - Expense
Budget - Expense
Budget - Expense
Budget - Expense
L5 - PASS THROUGH <25K Budget - Expense
Budget - Expense
Budget - Expense
Budget - Expense
Budget - Expense
Budget - Expense
Budget - Expense
L3-S&W, Tenure Track Faculty Budget - Expense
L3-S&W, Non Tenure Track Faculty Budget - Expense
Updated 3-7-17
430504530.xls
L3-S&W, Adjunct Faculty Budget - Expense
L3-S&W, Graduate Assistants Budget - Expense

L3-S&W, Exempt Staff Budget - Expense
L3-S&W, Non Exempt Staff Budget - Expense
L3-S&W, Student Employees Budget - Expense
L4-S&W, TENURE TRACK FACULTY Budget - Expense
L5-S&W TENURE TRACK FACULTY Budget - Expense
L4-S&W NON TENURE TRACK FAC Budget - Expense
L5-S&W NON TENURE TRACK FAC Budget - Expense

L4-S&W ADJUNCT FACULTY Budget - Expense
L5-S&W ADJUNCT FACULTY Budget - Expense
L4-S&W GRADUATE ASSISTANTS Budget - Expense
L5-S&W GRADUATE ASSISTANTS Budget - Expense

L4-S&W EXEMPT STAFF Budget - Expense
L5-S&W EXEMPT STAFF Budget - Expense
L4-S&W NON EXEMPT STAFF Budget - Expense
L5-S&W NON EXEMPT STAFF Budget - Expense
L4-S&W STUDENT EMPLOYEES Budget - Expense
L5-S&W STUDENT EMPLOYEES Budget - Expense
L3-S&W, SUMMER INSTRUCTIONAL
SALARIES Budget - Expense
L4 - S & W, SUMMER INSTRUCTIONAL
L5 - S& W, SUMMER INSTRUCTIONAL
L3 - S&W, Contract Professional Athletics Budget - Expense
Used for Budgetary Reserves Budget - Expense

L5 - TAXABLE WAGE BENEFITS Budget - Expense
To be used by Research to administer carry

over balances remaining in cost centers
that require prior approval from the sponsor. Budget - Expense
Updated 3-7-17
430504530.xls



TRAVEL AND BUSINESS EXPENSE Budget - Expense
SCHOLARSHIPS AND FELLOWSHIPS Budget - Expense

TRAVEL AND BUSINESS EXPENSES Budget - Expense
TRAVEL & BUSINESS EXPENSES Budget - Expense
L5-BUSINESS EXPENSE Budget - Expense
L3-PURCHASED UTILITIES Budget - Expense
L3-DEBT SERVICE Budget - Expense
Participant Costs should be used for

research grants only. Budget - Expense
L5 - ANIMALS Budget - Expense
L5 - HUMAN SUBJECT Budget - Expense
L5 - FOREIGN TRAVEL Budget - Expense
L5 - PASS THROUGH >25K Budget - Expense
L5 - TRAVEL-DOMESTIC Budget - Expense
L5 - TRAVEL RECRUITING Budget - Expense
L5 - ALTER & RENOVATION < 5K Budget - Expense
Updated 3-7-17
430504530.xls
L5 - ALTER & RENOVATION > 5K Budget - Expense
L5 - RENTAL/LEASE - EQUIPMENT Budget - Expense

L5 - RENTAL/LEASE - FACILITIES Budget - Expense
L5 - TRAINING FELLOWSHIP PYMTS Budget - Expense
Updated 3-7-17
430504530.xls
Allowed on HEAF
(1008, 1043, 1044-
1046, 7018, 7021, Allowed on State Funds (1xxx,
7032, 7035, 7042, 7021, 7029, 7035, 7042-7052, 7054, Allowed on Designated Tuition Allowed on IDC
7045-7047, 7052) 7065, 7082, 7086, 7092) Funds (2064, 2160) (2072, 2091)
Updated 3-7-17
430504530.xls
No
No
Updated 3-7-17
430504530.xls
No
No
Updated 3-7-17
430504530.xls
No
No
Updated 3-7-17
430504530.xls
No
No
No
No
Updated 3-7-17
430504530.xls
No
Updated 3-7-17
430504530.xls
No
No No
Updated 3-7-17
430504530.xls
No No
No No
Updated 3-7-17
430504530.xls
No No
No No
No No
Updated 3-7-17
430504530.xls
No
Updated 3-7-17
430504530.xls
No
No
No No
No
No
Updated 3-7-17
430504530.xls
No No
No No
No No
No No No
No Yes
Updated 3-7-17
430504530.xls
No
No
No Yes
No No
Updated 3-7-17
430504530.xls
No No
No No
No No
No No No
No
Updated 3-7-17
430504530.xls
No
Updated 3-7-17
430504530.xls
Yes
Updated 3-7-17
430504530.xls
No
Updated 3-7-17
430504530.xls
No No
No No
Updated 3-7-17
430504530.xls
No
Yes
Updated 3-7-17
430504530.xls
No
No
No No
Updated 3-7-17
430504530.xls
Yes
Yes
Updated 3-7-17
430504530.xls
Yes
Yes
Yes
Yes
Updated 3-7-17
430504530.xls
Yes
Yes
Yes
Yes
Updated 3-7-17
430504530.xls
Yes
Yes
Yes
Updated 3-7-17
430504530.xls
No
No Yes
Updated 3-7-17
430504530.xls
No
Updated 3-7-17
430504530.xls
No No
Updated 3-7-17
430504530.xls
No
No
Updated 3-7-17
430504530.xls
No No
Updated 3-7-17
430504530.xls
No
No
No
Updated 3-7-17
430504530.xls
No No
No food or beverage No food or beverage
Updated 3-7-17
430504530.xls
No No
No No
No No
Updated 3-7-17
430504530.xls
No No
No Yes
Updated 3-7-17
430504530.xls
No Yes
No
No
Updated 3-7-17
430504530.xls
No
No No
Updated 3-7-17
430504530.xls
No No
No No
No No
No
Updated 3-7-17
430504530.xls
No food or beverage No food or beverage
No food or beverage Yes
No
No
No
No
No
Updated 3-7-17
430504530.xls
No No
No
No
No
No
No
Updated 3-7-17
430504530.xls
No
No
No
No
No
No
Updated 3-7-17
430504530.xls
No
Updated 3-7-17
430504530.xls
No
No
No
No
No
No
No
No
Updated 3-7-17
430504530.xls
No
No
No
Updated 3-7-17
430504530.xls
No
No
Updated 3-7-17
430504530.xls
No
No
No
No
No
No
Updated 3-7-17
430504530.xls
No
No
No
No
Updated 3-7-17
430504530.xls
No
No
No
Updated 3-7-17
430504530.xls
No
Updated 3-7-17
430504530.xls
No
Updated 3-7-17
430504530.xls
Yes No
Yes No
Updated 3-7-17
430504530.xls
Yes No
Yes No
Yes NO
Yes NO
Updated 3-7-17
430504530.xls
Yes No
Yes NO
Yes No
Yes No
Yes No
Yes No
Updated 3-7-17
430504530.xls
Yes No
Yes No
Yes No
Yes No
Yes No
Updated 3-7-17
430504530.xls
Yes No
Yes No
Yes No
Yes No
Yes No
Updated 3-7-17
430504530.xls
Yes No
Yes No
Yes No
Updated 3-7-17
430504530.xls
Yes No
Yes No
Yes No
Updated 3-7-17
430504530.xls
Yes No
Yes No
Yes No
Updated 3-7-17
430504530.xls
Yes No
Yes No
Yes No
Yes No
Yes No
Updated 3-7-17
430504530.xls
Yes No
Yes No
Yes No
Updated 3-7-17
430504530.xls
Yes
Yes No
Yes No
Updated 3-7-17
430504530.xls
Yes No
Yes No
Yes No
Yes No
Yes No
Updated 3-7-17
430504530.xls
Yes No
Yes
Yes No
Yes No
Yes No
Updated 3-7-17
430504530.xls
Yes No
Yes No
Yes NO
Yes NO
Updated 3-7-17
430504530.xls
Yes No
Yes NO
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No
Yes
Updated 3-7-17
430504530.xls
Yes
Yes
Yes
Yes
Yes
Yes
Updated 3-7-17
430504530.xls
Yes
Yes
Yes
Yes
Yes
Updated 3-7-17
430504530.xls
Yes
Yes No
Updated 3-7-17
430504530.xls
Yes
No
Yes
Updated 3-7-17
430504530.xls
Yes
Yes
Yes
Yes
Yes
Updated 3-7-17
430504530.xls
Yes No
Yes No
Yes No
Updated 3-7-17
430504530.xls
Yes
Yes
Yes
Yes
Updated 3-7-17
430504530.xls
Yes
No
No
No
Updated 3-7-17
430504530.xls
Yes
Yes
Updated 3-7-17
430504530.xls
Allowed on Construction Project

Allowed on Sponsored Funds (7xxx, project IDs with P, Allowed on Athletic Cost
Project Funds (5xxx) M, and S) Centers
Updated 3-7-17
430504530.xls
No No
Updated 3-7-17
430504530.xls
In Specific Instances No
No No
Updated 3-7-17
430504530.xls
No No
No No
Updated 3-7-17
430504530.xls
No
No
No
No
No
Updated 3-7-17
430504530.xls
No
Updated 3-7-17
430504530.xls
No No
Updated 3-7-17
430504530.xls
No No
No No
No No
No No No
Updated 3-7-17
430504530.xls
No
In Specific Instances
No
No No
Updated 3-7-17
430504530.xls
No No
No No
No No
No No No
Updated 3-7-17
430504530.xls
No
No No
No No
No
Updated 3-7-17
430504530.xls
No
Updated 3-7-17
430504530.xls
No
No
No
No No
Updated 3-7-17
430504530.xls
No
Updated 3-7-17
430504530.xls
No
Updated 3-7-17
430504530.xls
No No
No
Updated 3-7-17
430504530.xls
No No
Updated 3-7-17
430504530.xls
No
Updated 3-7-17
430504530.xls
No No
Updated 3-7-17
430504530.xls
No No
No No
No No
Updated 3-7-17
430504530.xls
No No
No No
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
No No
Updated 3-7-17
430504530.xls
No No
No No
Updated 3-7-17
430504530.xls
No No
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Restricted Use Additional Requirement Comp Obj
This account is not to record

a deposit. It may
automatically generate
when you create a journal. It
should not be used to create
a journal line by any
department. 0040
Finance Use Only 0055

To be used only by
authorized departments. MAPP 5.01.01 0048
To be used only by
authorized departments. MAPP 5.01.01 0010
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls

Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
0107
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
0231
0231
Updated 3-7-17
430504530.xls
0231
Hotel Use Only 0231

Continuing Education Use
Only 0231
Hotel Use Only 0231
0231
0231
Updated 3-7-17
430504530.xls
0231
0231
0200
0231
0296
0231
Updated 3-7-17
430504530.xls
0231
0231
0231
0231
0231
0231
Updated 3-7-17
430504530.xls
Need Travel Coordinator

(Accounts Payable)
Foreign or group travel only. approval. 0231
Need Travel Coordinator

(Accounts Payable)
Foreign or group travel only. approval. 0231
0231
0282
0282
0282
0282
0282
0282
0284
Updated 3-7-17
430504530.xls
0231
0231
0231
Updated 3-7-17
430504530.xls
0231
0231
0231
0231
0231
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Service Center Use Only 0290
Updated 3-7-17
430504530.xls
Finance Approval Required 0295

0295
Updated 3-7-17
430504530.xls
Finance Use Only
Updated 3-7-17
430504530.xls


Payroll Use Only
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Finance Use Only
Finance Use Only
Finance Use Only
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
0393
0393
Updated 3-7-17
430504530.xls
0380
0345
Updated 3-7-17
430504530.xls
0396
0396
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls

0231
0231
Updated 3-7-17
430504530.xls
0231
0231
Updated 3-7-17
430504530.xls
0231
0231
0231
Updated 3-7-17
430504530.xls
System entries only. 1010

1010
1010
1010
1010
1010
1010
1010
1010
1010
Updated 3-7-17
430504530.xls
1052
1052
1052
1052
Updated 3-7-17
430504530.xls
1052
7266
1009
1009
1009
1009
1009
1009
1009
1009
Updated 3-7-17
430504530.xls
1009
Updated 3-7-17
430504530.xls
1544
1554
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
1025
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
1946
Updated 3-7-17
430504530.xls
1949
1951
1046
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
1155
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
1054
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
9410
9410
Updated 3-7-17
430504530.xls
9410
9410
9410
9410
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
9515
9515
9515
Updated 3-7-17
430504530.xls
9515
9515
9515
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
3891
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
3973
Updated 3-7-17
430504530.xls
7036
7909
Updated 3-7-17
430504530.xls
7300
7056
7089
Updated 3-7-17
430504530.xls
3505
3505
3505
3688
3688
Updated 3-7-17
430504530.xls
3688
3688
3688
3688
Updated 3-7-17
430504530.xls
3686
3691
3693
Updated 3-7-17
430504530.xls
3505
3505
3505
3505
Updated 3-7-17
430504530.xls
3505
3505
3505
3505
3505
3505
Updated 3-7-17
430504530.xls
3505
3505
3505
3505
3505
3505
3505
3505
3505
3505
3505
Updated 3-7-17
430504530.xls
3505
3526
3522
3526
3526
Updated 3-7-17
430504530.xls
3526
3526
3526
3526
3526
Updated 3-7-17
430504530.xls
3526
3505
3526
3526
3526
3526
3526
3526
3526
3526
3526
3526
Updated 3-7-17
430504530.xls
3526
3526
3526
3526
3526
3526
3526
3526
3526
Updated 3-7-17
430504530.xls
3526
3526
3526
3526
3526
3526
Updated 3-7-17
430504530.xls
3526
3526
3526
3526
Updated 3-7-17
430504530.xls
3507
3507
3507
3507
Updated 3-7-17
430504530.xls
3507
3507
3503
3503
3507
Updated 3-7-17
430504530.xls
3503
3503
3503
3503
3503
3503
Updated 3-7-17
430504530.xls
3503
3527
3503
3527
3527
3527
3503
Updated 3-7-17
430504530.xls
3527
3527
3527
3527
3503
3503
3503
3503
3503
Updated 3-7-17
430504530.xls
3503
3503
3503
Athletics Use Only 3503
3503
3503
3503
3503
3503
3503
Updated 3-7-17
430504530.xls
3503
3503
3503
3503
3503
3690
3503
3503
3522
Updated 3-7-17
430504530.xls
3507
3503
3503
3503
3503
3507
Updated 3-7-17
430504530.xls
3503
3503
3503
3503
Updated 3-7-17
430504530.xls
3503
3527
3503
3503
3505
Updated 3-7-17
430504530.xls
3527
3503
3527
3527
3527
3505
3503
Updated 3-7-17
430504530.xls
3503
3507
3503
3503
3527
3503
3527
3503
3527
3527
3503
3503
3503
Updated 3-7-17
430504530.xls
3503
3503
3503
3503
3507
3503
3503
3503
3503
3503
3527
3527
3503
3503
3503
3503
3503
3503
Updated 3-7-17
430504530.xls
3503
3503
3503
3503
3790
3503
3527
3503
3527
Updated 3-7-17
430504530.xls
3503
3503
3503
3854
3503
3688
3895
Updated 3-7-17
430504530.xls
3895
3895
3895
3895
3539
3725
Updated 3-7-17
430504530.xls
3725
3725
3725
3725
3725
Updated 3-7-17
430504530.xls
3895
3725
3895
3895
3895
3531
Updated 3-7-17
430504530.xls
3531
3895
3895
3895
3895
3726
3501
3501
3501
Updated 3-7-17
430504530.xls
3702
3726
3726
3508
3514
3725
Updated 3-7-17
430504530.xls
3514
3504
3504
3504
3534
Updated 3-7-17
430504530.xls
3725
3725
3725
Updated 3-7-17
430504530.xls
3725
3725
3725
3725
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
3725
3973
3973
Updated 3-7-17
430504530.xls
3725
3739
3738
3738
3533
3508
3508
3725
3740
Updated 3-7-17
430504530.xls
3740
3507
3740
3740
3740
3740
Updated 3-7-17
430504530.xls
3740
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3740
Updated 3-7-17
430504530.xls
3740
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3790
3531
3503
Updated 3-7-17
430504530.xls
3740
3740
3740
3740
3740
3740
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Updated 3-7-17
430504530.xls
3740
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3740
Updated 3-7-17
430504530.xls
3740
3740
3740
3855
3855
3851
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Updated 3-7-17
430504530.xls
3855
3855
3855
3321
3861
3861
Updated 3-7-17
430504530.xls
3861
3861
3321
3521
3522
3522
3522
3522
3522
Updated 3-7-17
430504530.xls
3522
3522
3522
3522
3522
3522
3522
Updated 3-7-17
430504530.xls
3522
3522
3522
3522
3522
Updated 3-7-17
430504530.xls
3522
3522
3522
3522
3522
Updated 3-7-17
430504530.xls
3522
3522
3522
3522
3522
3522
Updated 3-7-17
430504530.xls
3522
3522
3522
3524
3524
Updated 3-7-17
430504530.xls
3524
3522
3522
3524
3524
Updated 3-7-17
430504530.xls
3522
3524
3754
3522
3522
3524
3522
3522
Updated 3-7-17
430504530.xls
3522
3254
3254
3254
3254
Updated 3-7-17
430504530.xls
3522
3522
3522
3522
Updated 3-7-17
430504530.xls
3522
3522
3522
3522
Updated 3-7-17
430504530.xls
3522
3522
3688
3522
3522
3524
3522
3522
Updated 3-7-17
430504530.xls
3522
3522
3522
3522
3522
Updated 3-7-17
430504530.xls
3522
3522
3740
3254
3254
Updated 3-7-17
430504530.xls
3254
3254
3688
3688
3522
3522
Updated 3-7-17
430504530.xls
Auxiliary Use Only 3524
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Student Health Center Use

Only 3524

Only 3524

Only 3524
Updated 3-7-17
430504530.xls

Only 3524
Hotel Use Only 3524
Residence Halls Use Only 3524
Hotel Use Only 3524
Residence Halls Use Only 3524
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
3524
3524
3524
3524
3524

Only 3524
3524
Updated 3-7-17
430504530.xls
3524
3524
3524
3524
3524
3524
3524
3524
3524
3524
3524
Updated 3-7-17
430504530.xls
3524
3524
3524
3524
3524
3524
3524
Updated 3-7-17
430504530.xls
3524
3524
3524
3524
3524
Updated 3-7-17
430504530.xls
3524
3524
3524
3524
3524
Updated 3-7-17
430504530.xls
3524
3524
3524
3524
3524
Updated 3-7-17
430504530.xls
3524
3690
3690
3690
3690
Updated 3-7-17
430504530.xls
3690
3690
3690
3524
3524
Updated 3-7-17
430504530.xls
3690
3690
3524
3524
3524
Updated 3-7-17
430504530.xls
3524
3524
3524
3524

3503
3524
3740
3740
Updated 3-7-17
430504530.xls
3740
3740
3740
3740
3740
3740
3740
3740
3740
3740
3522
3522
3522
3522
3522
3740
3740
3740
Updated 3-7-17
430504530.xls
3740
3740
3740
3740
3740
3740
3740
3740
3740
3522
3522
3522
3522
3855
Updated 3-7-17
430504530.xls
3740
3855
3854
3740
3795
3522
3740
3522
3522
3522
3522
3522
3740
Updated 3-7-17
430504530.xls
3795
3795
3522
3881
3703
3522
Updated 3-7-17
430504530.xls
3522
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
3531
3765
Updated 3-7-17
430504530.xls
3795
Updated 3-7-17
430504530.xls
7550
If your receipts are

over/short $20 an incident
report needs to be
attached to the journal. 7550
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
7550
Updated 3-7-17
430504530.xls
Budget Office use only. 9999
Budget Office use only. 9999
7008
7008
Updated 3-7-17
430504530.xls
7010
7010
7015
7015
7014
7014
7020
7021
7022
7029
7023
7023
7022
Updated 3-7-17
430504530.xls
7008
7024
7010
7031
7031
7014
7014
7009
7008
7008
7008
7008
7008
Updated 3-7-17
430504530.xls
7008
7009
7008
7008
7008
7014
7014
7014
7014
7014
7014
7010
7010
7010
7015
7015
7015
7015
7015
7014
7014
7014
7008
7008
7008
Updated 3-7-17
430504530.xls
7014
7043
7061
7559
7041
7031
7043
7043
7086
7909
7086
7086
7041
Updated 3-7-17
430504530.xls
7043
7086
7909
7086
7086
7909
7086
Updated 3-7-17
430504530.xls
7210
7210
7041
7041
Updated 3-7-17
430504530.xls
7041
7061
7559
7248
7220
7679
7015
7010
7041
Contract Required 7253
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
7253
7253
7253
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
7299
7299
7299
Athletics Use Only Contract Required 7299
Updated 3-7-17
430504530.xls
7252
7273
7273
Two bids required for

printing, including one
from UH Printing. 7273

Updated 3-7-17
430504530.xls
7273





Updated 3-7-17
430504530.xls
7273
7524
7501
7502
7507
7526
7530
7524
7526
PO Required 7272
Updated 3-7-17
430504530.xls
7291
7299
7291
7504
7518
7516
7516
7503
7503
7961
Updated 3-7-17
430504530.xls
7518
7286
7276
7516
Exhibit B, SAM 03.D.06.

Tax Dept review. 7031
Creative Services approval

required. 7281
Staff ads - HR approval.

Faculty ads - AA/EEO
approval. 7281
Updated 3-7-17
430504530.xls

approval. 7281

required. 7281

approval. Other ads -
Creative Services
approval. 7281
required. 7281

required. 7281
7567
7567
7281
Updated 3-7-17
430504530.xls
7309
7567
7577
7577
7567
Updated 3-7-17
430504530.xls
7567
Public Broadcasting use only 7567
7567
7567
Updated 3-7-17
430504530.xls
7309
7567
7577
7577
7567
Updated 3-7-17
430504530.xls
7577
Contract or PO Required 7406
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls

Updated 3-7-17
430504530.xls
Athletics Use Only Contract or PO Required 7550
President approval
required. Exhibit B, SAM
03.D.06. Tax Dept review. 7031
7470
7470
FPC Use Only 7266
Updated 3-7-17
430504530.xls
FPC Use Only 7266
FPC Use Only 7266
FPC Use Only 7266
FPC Use Only 7271
FPC Use Only 7266
FPC Use Only 7266
FPC Use Only 7266
FPC Use Only 7266
Updated 3-7-17
430504530.xls
FPC Use Only 7266
FPC Use Only 7266
FPC Use Only 7271
FPC Use Only 7266
FPC Use Only 7266
FPC Use Only 7266
FPC Use Only 7266
FPC Use Only 7271
Updated 3-7-17
430504530.xls
FPC Use Only 7266
FPC Use Only 7266
FPC Use Only 7266
FPC Use Only 7266
FPC Use Only 7266
FPC Use Only 7266
FPC Use Only 7266
Updated 3-7-17
430504530.xls
FPC Use Only 7266
FPC Use Only 7266
FPC Use Only 7266
FPC Use Only 7271
FPC Use Only 7266
FPC Use Only 7266
Updated 3-7-17
430504530.xls
FPC Use Only 7299
7266
7367
7267
7262
7271
Updated 3-7-17
430504530.xls
7514
7368
7266
PO and PO voucher
required. Research office
approval required. 7643
PO and PO voucher
PO and PO voucher
PO and PO voucher
PO and PO voucher
PO and PO voucher
PO and PO voucher
PO and PO voucher
PO and PO voucher
Updated 3-7-17
430504530.xls
PO and PO voucher
PO and PO voucher
PO and PO voucher
PO and PO voucher
PO and PO voucher
PO and PO voucher
PO and PO voucher
PO and PO voucher
PO and PO voucher
PO and PO voucher
Updated 3-7-17
430504530.xls
PO and PO voucher
PO and PO voucher
PO and PO voucher
PO and PO voucher
PO and PO voucher
PO and PO voucher
PO and PO voucher
PO and PO voucher
PO and PO voucher
PO and PO voucher
PO and PO voucher
PO and PO voucher
PO and PO voucher
PO and PO voucher
Updated 3-7-17
430504530.xls
PO and PO voucher
PO and PO voucher
PO and PO voucher
PO and PO voucher
PO and PO voucher
PO and PO voucher
PO and PO voucher
PO and PO voucher
PO and PO voucher
Updated 3-7-17
430504530.xls
7210
7643
Updated 3-7-17
430504530.xls
7972
PO and PO voucher
PO and PO voucher
Updated 3-7-17
430504530.xls
7300
7300
7300
7300
Updated 3-7-17
430504530.xls
7300
Include subscription period

on voucher. 7303

on voucher. 7303

on voucher. 7382
7333
7300
Updated 3-7-17
430504530.xls
7300
7510
7334
7380
Updated 3-7-17
430504530.xls
7300
7300
7300
7300
7300
7300
7310
7210
7310
Updated 3-7-17
430504530.xls
PO Required 7312
7312
PO Required 7384
7328
7334
7310
Updated 3-7-17
430504530.xls
7310
7334
7328
7334
7310
7310
Updated 3-7-17
430504530.xls
7310
7312
PO Required 7312
7334
7299
FPC Use Only 7266
FPC Use Only 7266
Updated 3-7-17
430504530.xls
FPC Use Only 7328
FPC Use Only 7343
FPC Use Only 7517
FPC Use Only 7266
Updated 3-7-17
430504530.xls
FPC Use Only 7330
FPC Use Only 7266
FPC Use Only 7328
Updated 3-7-17
430504530.xls
FPC Use Only 7331
FPC Use Only 7266
FPC Use Only 7271
Updated 3-7-17
430504530.xls
FPC Use Only 7266
FPC Use Only 7266
FPC Use Only 7266
FPC Use Only 7210
FPC Use Only 7210
Updated 3-7-17
430504530.xls
FPC Use Only 7256
FPC Use Only 7256
FPC Use Only 7256
Updated 3-7-17
430504530.xls
FPC Use Only 7514
FPC Use Only 7253
FPC Use Only 7300
FPC Use Only 7299
Updated 3-7-17
430504530.xls
FPC Use Only 7273
FPC Use Only 7299
FPC Use Only 7253
Updated 3-7-17
430504530.xls
FPC Use Only 7253
FPC Use Only 7253
FPC Use Only 7253
FPC Use Only 7253
Updated 3-7-17
430504530.xls
FPC Use Only 7253
FPC Use Only 7334
FPC Use Only 7334
Updated 3-7-17
430504530.xls
FPC Use Only 7299
FPC Use Only 7266
FPC Use Only 7266
FPC Use Only 7210
FPC Use Only 7521
7300
Updated 3-7-17
430504530.xls
7328
7328
7331
7304
7304
7304
7310
7374
7378
Updated 3-7-17
430504530.xls
7330
7377
7335
7517
Updated 3-7-17
430504530.xls
7334
FPC Use Only 7334
FPC Use Only 7334
7334
Updated 3-7-17
430504530.xls
FPC Use Only 7334
FPC Use Only 7334
7374
Updated 3-7-17
430504530.xls
7377
7334
7334
7315
7258
7258
7258
7258
7258
Updated 3-7-17
430504530.xls
7254
7224
7258
7258
7258
7253
Updated 3-7-17
430504530.xls
7222
7223
Updated 3-7-17
430504530.xls
7225
7226
7204
7204
7210
7299
7226
Updated 3-7-17
430504530.xls
System entries only. 7806
7802
7802
7210
7210
Updated 3-7-17
430504530.xls
7210
7210
7210
7210
7205
7210
7210
Updated 3-7-17
430504530.xls
7210
7802
7804
7204
7204
7802
Updated 3-7-17
430504530.xls
7804
President approval
On list approved by
President. 7201
President approval
Updated 3-7-17
430504530.xls
Addendum A, MAPP
2.02.05. Tax Dept review. 7071
7470
7210
7210
For payments to UH
employees, Exhibit B, SAM
03.D.06 and Tax Dept
review. 7299
Updated 3-7-17
430504530.xls

President approval

7299
7299
Scholarships approval
required. 7679
Updated 3-7-17
430504530.xls
Research Use Only 7679

7299
Updated 3-7-17
430504530.xls
7299
7299
7299
7210
7679
Updated 3-7-17
430504530.xls
7679
7679
7201
7201
7300
Updated 3-7-17
430504530.xls

7203
Updated 3-7-17
430504530.xls
7211
7243
Updated 3-7-17
430504530.xls

Place, time, and purpose

of meeting. Who attended
or number if more than 10. 7315
Updated 3-7-17
430504530.xls
7204
7203
7315
Updated 3-7-17
430504530.xls
7211
7211
7679
7203
Updated 3-7-17
430504530.xls
7211
7211
Updated 3-7-17
430504530.xls

7315
7315
7213
Updated 3-7-17
430504530.xls
7243
7243
7211
7243
7243
7243
7243
Updated 3-7-17
430504530.xls
7315
7213
7213
7213
Updated 3-7-17
430504530.xls
Tax Dept Review. 7300
required. 7679
required. 7679
Updated 3-7-17
430504530.xls
Scholarships/Tax approval. 7679
required. 7679
required. 7679
required. 7679
Updated 3-7-17
430504530.xls
required. 7679
required. 7679
required. 7679
required. 7679
required. 7679
required. 7679
required. 7679
required. 7679
Updated 3-7-17
430504530.xls
required. 7679
required. 7679
required. 7679
Bursar Use Only 7679
Process on SC Voucher
through Student Finance
Services 7679
Services 7679
Services 7679
Updated 3-7-17
430504530.xls
Services 7679
7679
7679
7679
7679
7679
7679
Updated 3-7-17
430504530.xls
7679
7679
7679
7679
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
7679
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Bursar Use Only
Updated 3-7-17
430504530.xls
7101
7101
7102
7104
Updated 3-7-17
430504530.xls
7105
7106
7110
7128
7112
Updated 3-7-17
430504530.xls
Not allowed at UH, UHSA,

or UHV. Exhibit B, SAM
03.D.06 and Tax Dept
review required for other
campuses. 7117
7114
7115
7116
7111
Updated 3-7-17
430504530.xls
7111
7130
7562
VP and President (or

designee) approval. 7121
Updated 3-7-17
430504530.xls
7131
Addendum A, MAPP
2.02.05. Exhibit B, SAM
Addendum A, MAPP
2.02.05. Exhibit B, SAM
7561
7561
7116

Updated 3-7-17
430504530.xls
7567
7562
7562
President or designee
approval for spouse/family
travel, Exhibit B, SAM
03.D.06, and Tax Dept
review. 7562
Updated 3-7-17
430504530.xls
7561
7106
7116
7101
7101
Updated 3-7-17
430504530.xls
7102
7104
7105
7106
Updated 3-7-17
430504530.xls
7107
7110
7128
7112
7117
Updated 3-7-17
430504530.xls
7114
7115
7116
7111
7111
Updated 3-7-17
430504530.xls
7130
7562
7121
7131
Updated 3-7-17
430504530.xls
7561
7561
7116
7211
7567
Updated 3-7-17
430504530.xls
7562
7562
7562

Updated 3-7-17
430504530.xls
7623
Updated 3-7-17
430504530.xls
7679
FPC Use Only 7550
FPC Use Only 7345
FPC Use Only 7342
Updated 3-7-17
430504530.xls
FPC Use Only 7341
FPC Use Only 7341
FPC Use Only 7341
FPC Use Only 7341
Updated 3-7-17
430504530.xls
FPC Use Only 7341
FPC Use Only 7341
FPC Use Only 7341
FPC Use Only 7341
FPC Use Only 7341
FPC Use Only 7341
Updated 3-7-17
430504530.xls
FPC Use Only 7341
FPC Use Only 7341
FPC Use Only 7341
FPC Use Only 7341
FPC Use Only 7341
Updated 3-7-17
430504530.xls
FPC Use Only 7341
FPC Use Only 7341
FPC Use Only 7341
FPC Use Only 7341
FPC Use Only 7341
Updated 3-7-17
430504530.xls
FPC Use Only 7341
FPC Use Only 7341
FPC Use Only 7341
Updated 3-7-17
430504530.xls
FPC Use Only 7341
FPC Use Only 7341
FPC Use Only 7341
Updated 3-7-17
430504530.xls
FPC Use Only 7341
FPC Use Only 7341
FPC Use Only 7341
Updated 3-7-17
430504530.xls
FPC Use Only 7341
FPC Use Only 7341
FPC Use Only 7341
FPC Use Only 7341
FPC Use Only 7341
Updated 3-7-17
430504530.xls
FPC Use Only 7346
FPC Use Only 7346
FPC Use Only 7346
Updated 3-7-17
430504530.xls
FPC Use Only 7356
FPC Use Only 7346
FPC Use Only 7346
Updated 3-7-17
430504530.xls
FPC Use Only 7346
7341
7341
7341
FPC Use Only 7346
Updated 3-7-17
430504530.xls
FPC Use Only 7346
FPC Use Only 7356
FPC Use Only 7346
FPC Use Only 7346
FPC Use Only 7346
Updated 3-7-17
430504530.xls
FPC Use Only 7346
FPC Use Only 7341
FPC Use Only 7346
FPC Use Only 7346
Updated 3-7-17
430504530.xls
FPC Use Only 7346
FPC Use Only 7346
FPC Use Only 7346
FPC Use Only 7346
FPC Use Only 7346
FPC Use Only 7346
FPC Use Only 7346
FPC Use Only 7346
FPC Use Only 7343
FPC Use Only 7344
PO Required 7372
Updated 3-7-17
430504530.xls
PO Required 7373
PO Required 7379
PO Required 7520
PO Required 7395
PO Required 7388
PO Required 7373
Updated 3-7-17
430504530.xls
PO Required 7365
FPC Use Only 7373
FPC Use Only 7373
PO Required 7395
PO Required 7395
Updated 3-7-17
430504530.xls
FPC Use Only 7379
FPC Use Only 7346
Updated 3-7-17
430504530.xls
FPC Use Only 7334
7375
PO Required 7371
Updated 3-7-17
430504530.xls
7373
7373
7373
7373
7373
Updated 3-7-17
430504530.xls
7806
FPC Use Only 7341
FPC Use Only 7341
FPC Use Only 7341
Updated 3-7-17
430504530.xls
Library Use Only 7389
Updated 3-7-17
430504530.xls
FPC Use Only 7341
FPC Use Only 7341
FPC Use Only 7341
Finance Use Only
7520
7520
Updated 3-7-17
430504530.xls
7520
7520
7373
7373
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Finance Use Only
Finance Use Only
Finance Use Only
Finance Use Only
Finance Use Only
Updated 3-7-17
430504530.xls
Finance Use Only
Finance Use Only
Finance Use Only
Finance Use Only
Finance Use Only
Finance Use Only
Finance Use Only

Finance Use Only
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Used for Budgetary Reserves
To be used by Research to
administer carry over
balances remaining in cost
centers that require prior
approval from the sponsor.
Updated 3-7-17
430504530.xls
Participant Costs should be

used for research grants
only.
Updated 3-7-17
430504530.xls
Comp Obj Descr Budget Node (Lvl 3) Budget Node (Lvl 5)
Cash in Bank
Certificates of Deposit - Shor
Legislative Cash
Cash on Hand
Updated 3-7-17
430504530.xls
United States Government Oblig
Other Public Obligations - Sho
Updated 3-7-17
430504530.xls
Short Term Investments on STIF
Repurchase Agreements
Updated 3-7-17
430504530.xls
United States Treasury Bills -
Corporate Securities - Long Te
Updated 3-7-17
430504530.xls

Corporate Obligations - Long T
Other Public Obligations - Lon
Updated 3-7-17
430504530.xls
Corporate Obligations - Long T
Updated 3-7-17
430504530.xls
Accounts Receivable - Unbilled
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Interest Receivable - Investme
Deposits
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Due from Other Components
Due from Other Funds
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Merchandise Inventories (Store
Updated 3-7-17
430504530.xls
Consumable Inventories (Materi
Consumable Inventories (Materi
Prepaid Items
Deferred Charges
Deferred Charges
Deferred Charges
Prepaid Items
Updated 3-7-17
430504530.xls
DEFERRED OUTFLOW-PENSIONS
DEFERRED OUTFLOW-OPEB
Updated 3-7-17
430504530.xls


Updated 3-7-17
430504530.xls
Land
Land
Infrastructure
Infrastructure
Furniture and Equipment
Updated 3-7-17
430504530.xls
COMPUTER SOFTWARE INTANGIBLE
COMPUTER SOFTWARE INTANGIBLE
Updated 3-7-17
430504530.xls
CONSTRUCTION IN PROGRESS
Updated 3-7-17
430504530.xls
ACCUM AMORT/COMPUTER SOFTWARE
ACCUM AMORT/COMPUTER SOFTWARE
Updated 3-7-17
430504530.xls
Library Books
Museums
Updated 3-7-17
430504530.xls

Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Accounts Payable
Accounts Payable
Accounts Payable
Accounts Payable
Accounts Payable
Accounts Payable
Accounts Payable
Accounts Payable
Accounts Payable
Accounts Payable
Accounts Payable
Updated 3-7-17
430504530.xls
Due to Other Components
Updated 3-7-17
430504530.xls
MAINT & REPAIR-BUILDINGS
Vouchers Payable
Vouchers Payable
Vouchers Payable
Vouchers Payable
Vouchers Payable
Vouchers Payable
Vouchers Payable
Vouchers Payable
Updated 3-7-17
430504530.xls
Vouchers Payable
Updated 3-7-17
430504530.xls
DEFERRED INFLOW-PENSIONS
DEFERRED INFLOW-OPEB
Updated 3-7-17
430504530.xls
Compensated Absences Payable
Updated 3-7-17
430504530.xls
NET PENSION LIABILITY BC/NC
Updated 3-7-17
430504530.xls
NC NET OPEB LIABILITY
CL NET OPEB LIABILITY-PROB&BTA
Deferred Revenues
Updated 3-7-17
430504530.xls
Deposits Payable
Updated 3-7-17
430504530.xls
Due to Other Funds - Inactive
Updated 3-7-17
430504530.xls
APPROPRIATION TRF IN-COMMITTED
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
APPROPRIATION TRF OUT-COMMITED
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
RESTATEMENT-OTHER THAN GEN REV
Updated 3-7-17
430504530.xls
OTH CA TRFR W/I FD/ACT BTW AGY
Updated 3-7-17
430504530.xls
PENSION EXPENSE-PROPRIETY/BTA
TEACHER RETIREMENT REIMBURSEMT
Updated 3-7-17
430504530.xls
CONSUMABLES
OPEB EXPENSE-PROPRIETY/BTA
OPEB CONTRBTN OFFSET-PROB&BTA
Updated 3-7-17
430504530.xls
HIGHER EDUCATION TUITION FEES B4001
TUITION AND FEES - NON PLEDGED B4001
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
TUITION SET ASIDE ATTY ED LOAN B4001
TX B-ON-TIME TUITION SET ASIDE B4001
DOC INCENT LOAN REPM SET ASIDE B4001
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls

Updated 3-7-17
430504530.xls
HI-ED BLDG USE FEES (DESG. TUI B4002
HIED SALES/SVCS,ED&RES, EX.C R B4002
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls

Updated 3-7-17
430504530.xls


Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
HIGHER EDUC STUDENT FEES B4003
Updated 3-7-17
430504530.xls
HIED EDUCATION OTHER FEES B4004
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
ADMINISTRATIVE FEES B4004
Updated 3-7-17
430504530.xls

Updated 3-7-17
430504530.xls

Updated 3-7-17
430504530.xls


AUXILIARY SALES & SERVICE B4004
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls




Updated 3-7-17
430504530.xls
DEPOSIT TO TRUST OR SUSPENSE B4004
Updated 3-7-17
430504530.xls
INTEREST-OTHER B4004

LEGISLATIVE APPROPRIATIONS REV B4006
Updated 3-7-17
430504530.xls

HIED ST APPROP-HEAF, EX.C REPO B4009
STATE GRANT PASS-THROUGH REVEN B4006
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
B4006
HI-ED OTHER ADDITIONS B4008
Updated 3-7-17
430504530.xls
FEDL RECEIPTS-INDIRECT COST RE B4010
FED REC-NOMATCH-EDUC PROG B4010

Updated 3-7-17
430504530.xls
FEDERAL RECEIPTS-EARNED CREDIT B4010
B4012
B4012
HIED INDIRECT COST RECOV/PRI,U B4013
HIED INDIRECT COST RECOV/ST UN B4015
Updated 3-7-17
430504530.xls
HIED INDIRECT COST RECOV/ST UN B4014
HIED ST GRANTS/CONTR UNRESTRIC B4014

HIED RECPT PASSTHRU FDS/ST AGY B4017
Updated 3-7-17
430504530.xls
B4016
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
B4016
B4043
B4016
Updated 3-7-17
430504530.xls
B4016
B4016
Updated 3-7-17
430504530.xls
OTHER CASH TRANSFERS WITHIN A FUND OR

ACCOUNT BETWEEN AGENCIES B4016
OTHER CASH TRANSFERS WITHIN A FUND OR

ACCOUNT BETWEEN AGENCIES B4016
Updated 3-7-17
430504530.xls

B4016
GRANTS-OTHER POLITICAL SUBDIVS B4018
GRANTS-CITIES/COUNTIES B4018
GRANTS-CITIES/COUNTIES B4018
HIED INDIRECT COST RECOV/LOC U B4019

GRANTS/DONATIONS-OTHER B4020
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
DEPOSIT TO TRUST OR SUSPENSE B4020

B4020
B4020
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
INTEREST ON INVEST/OBLIGATIONS B4025
INTEREST ON STATE DEPOSITS&TRE B4025
Updated 3-7-17
430504530.xls
OIL ROYAL-OTHER STATE LANDS B4025
GAIN ON SALE OF INVESTMT/OBLIG B4025
Updated 3-7-17
430504530.xls
OIL ROYAL-OTHER STATE LANDS B4025
HIED ENDOWMENT INCOME,UNRESTRI B4026
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
HIED SALES/SVC AUX ENT, EX.C R B4028
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
OTHER SURPLUS PROPERTY SALES B4027
Updated 3-7-17
430504530.xls
AIR/TRAIN/LIMOUSINE BEV TAX B4028
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
B4027

Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls

Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls

Updated 3-7-17
430504530.xls

Updated 3-7-17
430504530.xls

Updated 3-7-17
430504530.xls

OTHER MISC GOVERN REVENUE B4029

B4029
Updated 3-7-17
430504530.xls
CASH RECEIPT-CAPITAL CONTRIBU B4029
B4028
RECOVERY AUDIT REIMBURSEMENTS B4029
Updated 3-7-17
430504530.xls
B4032
B4030
B4031
B4031
B4031
Updated 3-7-17
430504530.xls
B4031
B4032
B4032
B4032
B4032
Updated 3-7-17
430504530.xls
ST APP-ALL CENTRAL SERVICES B4033
B4033
B4033
B4033
Updated 3-7-17
430504530.xls
B4033
B4033
B4033
B4034
B4035
Updated 3-7-17
430504530.xls
HI-ED OTHER DEDUCTIONS B5005 B5029
BAD DEBTS B5027 B5033
Updated 3-7-17
430504530.xls
HI-ED EXPENSES RECOVERED SUMMA B4036
PURCHASED CONTRACTED SERVICES B4036
Updated 3-7-17
430504530.xls
HI-ED EXPENSES RECOVERED SUMMA B4036
HI-ED OTHER DEDUCTIONS B4036
Updated 3-7-17
430504530.xls
PURCHASED CONTRACTED SERVICES B4036
Hold B5006 B5017
Hold B5006 B5017
HIGHER ED SAL-FAC/ACAD EMP B5006 B5017
Updated 3-7-17
430504530.xls
HIGHER ED SAL-PROF/ADMIN EMP B5006 B5017
HIGHER ED SAL-CLASSIFIED EMP B5006 B5017
HIGHER ED SAL/STUDENT EMPLOYEE B5006 B5017
HAZARDOUS DUTY PAY B5006 B5017
OVERTIME PAY B5006 B5017
LONGEVITY PAY B5006 B5017

ACHIEVEMENT BONUS PROGRAM B5006 B5017
LUMP SUM TERMINATION PAYMENT B5006 B5017
LUMP SUM TERMINATION PAYMENT B5006 B5017
LONGEVITY PAY B5006 B5017
Updated 3-7-17
430504530.xls
TERMINATION PAY-DEATH BENEFITS B5006 B5017
HIGHER ED SAL-PROF/ADMIN EMP B5058
EMOLUMENTS AND ALLOWANCES B5006 B5017
HIGHER ED SAL-FAC/ACAD EQ EMP B5006 B5017

Updated 3-7-17
430504530.xls

HIGHER ED SAL-FAC/ACAD EQ EMP B5035 B5044



Updated 3-7-17
430504530.xls
FICA EMPLOYER MATCHING CONTR B5007 B5018
WKR COMP CLAIM-SELF INS PROG B5007 B5018
HI-ED UNEMPLOYMENT COMP CLAIMS B5007 B5018
EMPLOYEE INS PYMTS-EMPLR CONTR B5007 B5018

OPTIONAL RETIREMENT-ST MATCH B5007 B5018
TEACHER RETIREMENT REIMBURSEMT B5007 B5018
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
FEES AND OTHER CHARGES B5007 B5018

B5007 B5018
Updated 3-7-17
430504530.xls

WKR COMP CLAIM-SELF INS PROG B5006 B5017
HI-ED UNEMPLOYMENT COMP CLAIMS B5006 B5017
MEDICAL SERVICES B5006 B5017
COURT ORDERED NOTIFICATION EXP B5006 B5017
GRANTS TO COLLEGE VOCATIONAL S B5006 B5017

OTHER PROFESSIONAL SERVICES B5009 B5025
FINANCIAL AND ACCOUNTING SERV B5009 B5025
Updated 3-7-17
430504530.xls
ARCHITECTUAL/ENGINEERING SERV B5009 B5025
FINANCIAL AND ACCOUNTING SERV B5009 B5025
Updated 3-7-17
430504530.xls
CONSULTANT SERVICES-COMPUTER B5009 B5025
CONSULTANT SERVICES-OTHER B5009 B5025
CONSULTANT SERVICES-COMPUTER B5009 B5025
CONSULTANT SERVICES-OTHER B5009 B5025
Updated 3-7-17
430504530.xls
PURCHASED CONTRACTED SERVICES B5009 B5025
Updated 3-7-17
430504530.xls
TEMPORARY EMPLOYMENT AGENCIES B5009 B5025
MAINT & REPAIR-BUILDINGS B5009 B5025
Updated 3-7-17
430504530.xls
CLEANING SERVICES B5009 B5025
DATA PROCESSING SERVICES B5009 B5025
COMPUTER PROGRAMMING SERVICES B5009 B5025
COMPUTER PROGRAMMING SERVICES B5009 B5025
Updated 3-7-17
430504530.xls
EDCUTIONAL TRAINING SVC B5009 B5025
LECTURERS-HIGHER EDUCATION B5009 B5025
Updated 3-7-17
430504530.xls
REPRODUCTION & PRINTING SERVS B5009 B5025
Updated 3-7-17
430504530.xls
PUBLICATIONS B5009 B5025
Updated 3-7-17
430504530.xls
OTHER UTILITIES B5073 B5075
ELECTRICITY B5073 B5075
NATURAL/LIQUID PETROLEUM GAS B5073 B5075
WATER B5073 B5075

WASTE DISPOSAL B5073 B5075
THERMAL ENERGY B5073 B5075
OTHER UTILITIES B5009 B5025
WASTE DISPOSAL B5009 B5025
HAZARDOUS WASTE DISPOSAL SERVS B5009 B5025
Updated 3-7-17
430504530.xls
POSTAL SERVICES B5009 B5025
POSTAL SERVICES B5009 B5025
TELECOMMS-MONTHLY CHARGE B5009 B5025
TELECOMMS-DEDICAT DATA CIRCUIT B5009 B5025
TELECOMMS-OTHER SERV CHARGES B5009 B5025
TELECOMMS-LONG DISTANCE B5009 B5025
TELECOMMS-LONG DISTANCE B5009 B5025
STS-TRANS TO FUND 0001 B5009 B5025
Updated 3-7-17
430504530.xls
TELECOMMS-DEDICAT DATA CIRCUIT B5009 B5025
FREIGHT/DELIVERY SERVICES B5009 B5025
COMMUNICATION SERVICES B5009 B5025
ADVERTISING SERVICES B5009 B5025
Updated 3-7-17
430504530.xls
HI-ED DEVELOPMENT FEES B5066 B5072
Updated 3-7-17
430504530.xls
PROMOTIONAL ITEMS B5066 B5072
HI-ED OFFICIAL FUNCTIONS B5066 B5072
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
PROMOTIONAL ITEMS B5009 B5025
Updated 3-7-17
430504530.xls
RENTAL OF FURNISHINGS/EQUIPMT B5009 B5088
RENTAL OF REFERENCE MATERIAL B5009 B5088
RENTAL OF FURNISHINGS/EQUIPMT B5009 B5088
LEASE/PURCHASE-FURNISHINGS & E B5009 B5088
RENTAL OF LAND B5009 B5088
Updated 3-7-17
430504530.xls
TELECOMMS-EQUIP RENTAL B5009 B5088
TELECOMMS-EQUIP RENTAL B5009 B5088
LEASE/PURCHASE-TELECOMMUNICATI B5009 B5088
RENTAL OF COMPUTER EQUIPMENT B5009 B5088
RENTAL OF COMPUTER SOFTWARE B5009 B5025
RENTAL OF COMPUTER EQUIPMENT B5009 B5088
LEASE/PURCHASE OF COMPUTER EQU B5009 B5088
RENTAL OF MOTOR VEHICLES B5009 B5088
Updated 3-7-17
430504530.xls
RENTAL OF MOTOR VEHICLES B5009 B5088
LEASE/PURCH OF MTR VEHICLE/OTH B5009 B5088

RENTAL OF AIRCRAFT B5009 B5088
RENTAL OF MARINE EQUIPMENT B5009 B5088
RENT OF OFFICE BLDG/OFFICE SPA B5009 B5089
RENT OF OFFICE BLDG/OFFICE SPA B5009 B5089
RENTAL OF SERVICE BUILDINGS B5009 B5089
RENTAL OF SERVICE BUILDINGS B5009 B5089
LEASE/PURCHASE OF BUILDINGS B5009 B5089
RENTAL OF SPACE B5009 B5089
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
MAINT & REPAIR/GROUNDS & LAND B5009 B5086
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
PERSONAL PROPERTY - MAINTENANC B5009 B5025
MAINT & REPAIR-COMPUTER EQUIP B5009 B5025
MAINT/REPAIR COMPUTER SOFTWARE B5009 B5025
Updated 3-7-17
430504530.xls
TELECOMMS-MAINTENANCE & REPAIR B5009 B5025
PERSONAL PROP MOTOR VEHICLES B5009 B5025
OTHER FINANCIAL SERVICES B5009 B5024
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
OTH CASH TRFR BETWN FDS OR ACT B5009 B5023
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
B5009 B5023
CONSUMABLES B5009 B5025
Updated 3-7-17
430504530.xls
SUBS, PERIODICALS & INFO SERV B5009 B5025
SUBS, PERIODICALS & INFO SERV B5009 B5025
BOOKS/PRERECORDED REF MATERIAL B5009 B5025
FABRICS AND LINENS B5009 B5025
Updated 3-7-17
430504530.xls
FURNISHINGS & EQUIPMENT - EXPE B5009 B5025
TELECOM PARTS & SUPPLIES B5009 B5025
COMPUTER SOFTWARE-EXPENSED B5009 B5025
Updated 3-7-17
430504530.xls
CHEMICAL AND GASES B5009 B5025
Updated 3-7-17
430504530.xls
MEDICAL SUPPLIES B5009 B5025
ANIMALS-EXPENSED B5009 B5080
SUPPLY/MATERIAL-AGRIC,CONST,HA B5009 B5025
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
REMODELING BUILDINGS-ST OWNED B5009 B5086
TELECOMMUNICATIONS EQUIPMENT-E B5009 B5086
Updated 3-7-17
430504530.xls
PARTS - FURNISHINGS & EQUIPMT B5009 B5086
Updated 3-7-17
430504530.xls
PLANTS B5009 B5086
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
TELECOMMS-MAINTENANCE & REPAIR B5009 B5086
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
INFRASTRUCTURE-TELECOM EXPENSE B5009 B5025
Updated 3-7-17
430504530.xls
PLANTS B5009 B5025
FUELS AND LUBRICANTS-OTHER B5009 B5025
FURNISHINGS & EQUIPMENT - CONT B5009 B5025
COMPUTER FURN & EQUIP-CONTROLL B5009 B5025
Updated 3-7-17
430504530.xls
PARTS - FURNISHINGS & EQUIPMT B5009 B5025
COMPUTER EQUIPMENT - EXPENSED B5009 B5025
PARTS-COMPUTER EQUIPMENT-EXPEN B5009 B5025
TELECOMMUNICATIONS EQUIPMENT-E B5009 B5025
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
FURNISHINGS & EQUIPMENT - CONT B5009 B5025
Updated 3-7-17
430504530.xls
COMPUTER EQUIPMENT - EXPENSED B5009 B5025
FOOD PURCHASED BY THE STATE B5009 B5025
LEGAL SERVICES-NOT REQ. APP. B B5009 B5025
Updated 3-7-17
430504530.xls
OTHER WITNESS FEES B5009 B5025
WITNESS FEES AND ALLOWANCES B5009 B5025
Updated 3-7-17
430504530.xls
FILING FEES-DOCUMENTS B5009 B5025
COURT COSTS B5009 B5025
ST OFC OF RISK MNGMT ASSESSENT B5009 B5025
UNEMP COMP BEN-SP FD TO GR0001 B5009 B5025
ST OFC OF RISK MNGMT ASSESSENT B5009 B5025
UNEMP COMP BEN-SP FD TO GR0001 B5009 B5025
EXPENDITURE ADJ W/I AGY FD B5009 B5025
Updated 3-7-17
430504530.xls
SWCAP REIMB TO GR INST HI ED B5009 B5025
SETTLEMENT FOR ATTORNEY B5009 B5025

JUDGMT/SETTLEMT-CLAIMANT/OTHER B5009 B5025
INSURANCE PREMIUMS B5009 B5025
JUDGMT/SETTLEMT-CLAIMANT/OTHER B5009 B5025
Updated 3-7-17
430504530.xls
PROMPT PAYMENT INTEREST B5009 B5025
INTEREST-OTHER B5076 B5078
PRINCIPAL ON OTHER INDEBTEDNES B5076 B5078
Updated 3-7-17
430504530.xls
EMPLOYEE BONDS B5009 B5025

Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
MEMBERSHIP DUES B5009 B5025
Updated 3-7-17
430504530.xls
STATE EMPLOYEE RELOCATION B5066 B5085
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
TUITION-EMPLOYEE TRAINING B5009 B5025
REGISTRATION FEES-EMPLOYEE TRA B5009 B5025
Updated 3-7-17
430504530.xls
AWARDS B5066 B5072
Updated 3-7-17
430504530.xls
AWARDS B5066 B5072
AWARDS B5009 B5025
Updated 3-7-17
430504530.xls
AWARDS B5009 B5025
Updated 3-7-17
430504530.xls
AWARDS B5009 B5025
AWARDS B5009 B5025
Updated 3-7-17
430504530.xls
AWARDS B5009 B5025
AWARDS B5009 B5025
Updated 3-7-17
430504530.xls
AWARDS B5009 B5025
TRAINING EXPENSES - OTHER B5009 B5025
Updated 3-7-17
430504530.xls
AWARDS B5009 B5025
Updated 3-7-17
430504530.xls
B5009 B5025
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls

Updated 3-7-17
430504530.xls
GRANTS TO COLLEGE VOCATIONAL S B4005
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
B4005
Updated 3-7-17
430504530.xls
TRAV IN-STATE-PUB TRANS FARES B5066 B5084
TRAV IN-STATE MILEAGE B5066 B5084
TRAV IN-STATE-ACT EXP-OVERNIGH B5066 B5084
Updated 3-7-17
430504530.xls
TRAV IN-STATE-INCIDENTAL EXPEN B5066 B5084
TRAVEL-IN-STATE MEALS/LODGING B5066 B5084
TRAV INSTATE-BRD/CMSN MEMB MEA B5066 B5084
TRAV APT/HOUSE RENTAL EXPENSE B5066 B5085
TRAV OUT-OF-ST-MILEAGE B5066 B5084
Updated 3-7-17
430504530.xls
TRAVEL OOS (NON-OVERNITE, MEAL B5066 B5084
TRAV OUT-OF-ST-ACTUAL EXPENSES B5066 B5084
TRAV OUT-OF-ST-INCIDENTAL EXP B5066 B5084
TRAVEL OOS MEAL/LODGE-NTE LOCA B5066 B5084
TRAV OUT-OF-ST-PUB TRANS FARES B5066 B5084
Updated 3-7-17
430504530.xls
TRAV OOS-BRD/CMSN MEMBER MEAL/ B5066 B5084
HI-ED TRAVEL NON-EMPLOYEE NON- B5066 B5084
TRAVEL-FOREIGN B5066 B5082
Updated 3-7-17
430504530.xls
TRAVEL-PROSPECTIVE STATE EMPLS B5066 B5085
HI-ED TRAVEL STUDENTS B5066 B5084
AWARDS B5066 B5071
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
TRAV IN-STATE MILEAGE B5009 B5020
TRAV IN-STATE-ACT EXP-OVERNIGH B5009 B5020
TRAV IN-STATE-INCIDENTAL EXPEN B5009 B5020
Updated 3-7-17
430504530.xls
TRAVEL IN-STATE (NON-OVERNITE, B5009 B5020
TRAV INSTATE-BRD/CMSN MEMB MEA B5009 B5020
TRAV APT/HOUSE RENTAL EXPENSE B5009 B5020
TRAV OUT-OF-ST-MILEAGE B5009 B5020
TRAVEL OOS (NON-OVERNITE, MEAL B5009 B5020
Updated 3-7-17
430504530.xls
TRAV OUT-OF-ST-ACTUAL EXPENSES B5009 B5020
TRAV OUT-OF-ST-INCIDENTAL EXP B5009 B5020
Updated 3-7-17
430504530.xls
TRAV OOS-BRD/CMSN MEMBER MEAL/ B5009 B5020
TRAVEL-FOREIGN B5009 B5020
TRAVEL-PROSPECTIVE STATE EMPLS B5009 B5020
Updated 3-7-17
430504530.xls
AWARDS B5009 B5020
Updated 3-7-17
430504530.xls
GRANTS-SR COLLEGES & UNIV B5009 B5025

Updated 3-7-17
430504530.xls
HI-ED INDIRECT COSTS RECOVERED B5009 B5021
GRANTS-COMMUNITY SERVICE PROG B5009 B5025
Updated 3-7-17
430504530.xls
LAND B5008 B5087
BUILDINGS B5008 B5087
Updated 3-7-17
430504530.xls
CONSTRUCTION OF BUILDINGS B5008 B5087
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
CONSTR/IMPROV-GROUNDS/LAND B5008 B5087
Updated 3-7-17
430504530.xls
REAL PROPERTY - INFRASTRUCTURE B5008 B5087
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
REAL PROPERTY - INFRASTRUCTURE B5008 B5087
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
REMODELING BUILDINGS-ST OWNED B5008 B5087
REMODELING BUILDINGS-ST LEASED B5008 B5087
MOTOR VEHICLE-OTHER B5008 B5019
Updated 3-7-17
430504530.xls
FURNISHINGS & EQUIPMENT - CAPI B5008 B5019
COMPUTER EQUIPMENT-CAPITALIZED B5008 B5019
Infrastructure-Telecom Capital B5008 B5019
INTANGIBLE-COMP SOFTWARE-PURCH B5008 B5019
FABRICATION OF EQUIPMENT-HIGHE B5008 B5019
Updated 3-7-17
430504530.xls
BOATS B5008 B5019
Updated 3-7-17
430504530.xls
COMPUTER EQUIPMENT-CAPITALIZED B5008 B5087
Updated 3-7-17
430504530.xls
PERSONAL PROPERTY-AIRCRAFT CAP B5008 B5019
PASSENGER CARS CAPITALIZED B5008 B5019
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
PROMPT PAYMENT INTEREST B5008 B5087
Updated 3-7-17
430504530.xls
DEPRECIATION EXPENSE B5008 B5019
AMORTIZATION EXPENSE COMP SW B5008 B5019
Updated 3-7-17
430504530.xls
B5008 B5019
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
Updated 3-7-17
430504530.xls
B5009 B5025
B5009 B5025
B5009 B5025
B5009 B5025
B5009 B5025
Updated 3-7-17
430504530.xls
B5009 B5025
B5009 B5025
B5009 B5025
B5009 B5025
B5009 B5025
B5009 B5025
B5009 B5025
B5009 B5025
Updated 3-7-17
430504530.xls
B4045
Updated 3-7-17
UHS_FCS_EXPENSE_ACCT_BNODE 12/7/2018
Account L3 Node (D) L4 Node (C) L5 Node (C)
50010 B5005 B5028 B5029
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54817 B5009 B5015 B5079
54818 B5009 B5015 B5079
54819 B5067 B5068 B5069
54820 B5067 B5068 B5069
54821 B5067 B5068 B5069
54822 B5009 B5015 B5061
54823 B5009 B5015 B5079
54824 B5009 B5015 B5079
54825 B5009 B5015 B5079
54826 B5009 B5015 B5025
54827 B5009 B5015 B5090
54830 B5009 B5015 B5025
54849 B5009 B5015 B5025
54850 B5009 B5015 B5025
54851 B5009 B5015 B5025
54860 B5009 B5015 B5025
54861 B5009 B5015 B5025
54862 B5009 B5015 B5025
54898 B5009 B5015 B5025
54899 B5009 B5015 B5025
54900 B5009 B5015 B5025
54901 B5009 B5015 B5025
54902 B5066 B5070 B5072
54903 B5009 B5015 B5025
54904 B5066 B5070 B5072
54905 B5066 B5070 B5072
54906 B5009 B5015 B5025
54907 B5009 B5015 B5025
54908 B5009 B5015 B5025
54909 B5009 B5015 B5025
54910 B5066 B5070 B5084
54911 B5009 B5015 B5025
54912 B5009 B5015 B5025
54913 B5009 B5015 B5025
54914 B5009 B5015 B5025
54915 B5066 B5070 B5082
54916 B5009 B5015 B5025
54950 B5009 B5015 B5025
54951 B5009 B5015 B5025
54952 B5009 B5015 B5025
55000 B5009 B5015 B5025
55100 B5009 B5015 B5025
55101 B5009 B5015 B5025
55102 B5009 B5015 B5025
55103 B5009 B5015 B5025
55104 B5009 B5015 B5025
55105 B5009 B5015 B5025
55106 B5009 B5015 B5025
55107 B5009 B5015 B5025
55108 B5066 B5070 B5072
55109 B5009 B5015 B5025
55110 B5009 B5015 B5025
55111 B5009 B5015 B5025
55112 B5009 B5015 B5025
55113 B5009 B5015 B5025
55200 B5009 B5015 B5025
55201 B5009 B5015 B5025
55202 B5009 B5015 B5025
55203 B5009 B5015 B5025
55204 B5009 B5015 B5025
55205 B5009 B5015 B5025
55300 B5067 B5068 B5069
55301 B5067 B5068 B5069
55302 B5067 B5068 B5069
55303 B5067 B5068 B5069
55304 B5067 B5068 B5069
55305 B5067 B5068 B5069
55306 B5067 B5068 B5069
55307 B5067 B5068 B5069
55308 B5067 B5068 B5069
55309 B5067 B5068 B5069
55310 B5067 B5068 B5069
55311 B5067 B5068 B5069
55312 B5067 B5068 B5069
55313 B5067 B5068 B5069
55314 B5067 B5068 B5069
55315 B5067 B5068 B5069
55316 B5067 B5068 B5069
55317 B5067 B5068 B5069
55318 B5067 B5068 B5069
55319 B5067 B5068 B5069
55320 B5009 B5015 B5022
55321 B5009 B5015 B5022
55322 B5009 B5015 B5022
55323 B5009 B5015 B5022
55350 B5009 B5015 B5025
55370 B5009 B5015 B5025
55389 B5009 B5015 B5025
55400 B5009 B5015 B5025
55401 B5009 B5015 B5025
55402 B5009 B5015 B5025
55403 B5009 B5015 B5025
55404 B5009 B5015 B5025
55405 B5009 B5015 B5022
55406 B5009 B5015 B5025
56000 B5066 B5070 B5084
56101 B5066 B5070 B5084
56102 B5066 B5070 B5084
56103 B5066 B5070 B5084
56104 B5066 B5070 B5084
56105 B5066 B5070 B5084
56107 B5066 B5070 B5084
56108 B5066 B5070 B5085
56109 B5066 B5070 B5084
56110 B5066 B5070 B5084
56111 B5066 B5070 B5084
56112 B5066 B5070 B5084
56113 B5066 B5070 B5084
56114 B5066 B5070 B5084
56115 B5066 B5070 B5084
56116 B5066 B5070 B5084
56117 B5066 B5070 B5084
56118 B5066 B5070 B5082
56119 B5066 B5070 B5085
56121 B5009 B5014 B5020
56122 B5009 B5014 B5020
56124 B5066 B5070 B5084
56125 B5066 B5070 B5071
56126 B5066 B5070 B5085
56127 B5066 B5070 B5071
56128 B5066 B5070 B5071
56129 B5066 B5070 B5085
56137 B5066 B5070 B5071
56138 B5066 B5070 B5071
56139 B5066 B5070 B5082
56200 B5009 B5014 B5020
56201 B5009 B5014 B5020
56400 B5009 B5014 B5020
56401 B5009 B5014 B5020
56402 B5009 B5014 B5020
56403 B5009 B5014 B5020
56404 B5009 B5014 B5020
56405 B5009 B5014 B5020
56406 B5009 B5014 B5020
56407 B5009 B5014 B5020
56408 B5009 B5014 B5020
56409 B5009 B5014 B5020
56410 B5009 B5014 B5020
56411 B5009 B5014 B5020
56412 B5009 B5014 B5020
56413 B5009 B5014 B5020
56414 B5009 B5014 B5020
56415 B5009 B5014 B5020
56416 B5009 B5014 B5020
56417 B5009 B5014 B5020
56418 B5009 B5014 B5020
56419 B5009 B5014 B5020
56420 B5009 B5014 B5020
56421 B5009 B5014 B5020
56422 B5009 B5014 B5020
56423 B5009 B5014 B5020
56424 B5009 B5014 B5020
56425 B5009 B5014 B5020
56426 B5009 B5014 B5020
56427 B5009 B5014 B5020
56500 B5009 B5015 B5025
56501 B5009 B5015 B5025
56502 B5009 B5015 B5025
56503 B5009 B5015 B5021
56504 B5009 B5015 B5021
56505 B5009 B5015 B5021
56506 B5009 B5015 B5021
56521 B5009 B5015 B5025
56700 B5009 B5015 B5022
58101 B5008 B5013 B5087
58102 B5008 B5013 B5087
58103 B5008 B5013 B5087
58200 B5008 B5013 B5087
58201 B5008 B5013 B5087
58202 B5008 B5013 B5087
58203 B5008 B5013 B5087
58204 B5008 B5013 B5087
58205 B5008 B5013 B5087
58206 B5008 B5013 B5087
58207 B5008 B5013 B5087
58208 B5008 B5013 B5087
58209 B5008 B5013 B5087
58210 B5008 B5013 B5087
58211 B5008 B5013 B5087
58212 B5008 B5013 B5087
58213 B5008 B5013 B5087
58214 B5008 B5013 B5087
58215 B5008 B5013 B5087
58216 B5008 B5013 B5087
58217 B5008 B5013 B5087
58218 B5008 B5013 B5087
58219 B5008 B5013 B5087
58220 B5008 B5013 B5087
58221 B5008 B5013 B5087
58222 B5008 B5013 B5087
58223 B5008 B5013 B5087
58224 B5008 B5013 B5087
58225 B5008 B5013 B5087
58226 B5008 B5013 B5087
58227 B5008 B5013 B5087
58228 B5008 B5013 B5087
58229 B5008 B5013 B5087
58230 B5008 B5013 B5087
58231 B5008 B5013 B5087
58232 B5008 B5013 B5087
58233 B5008 B5013 B5087
58234 B5008 B5013 B5087
58235 B5008 B5013 B5087
58236 B5008 B5013 B5087
58237 B5008 B5013 B5087
58238 B5008 B5013 B5087
58239 B5008 B5013 B5087
58240 B5008 B5013 B5087
58241 B5008 B5013 B5019
58245 B5008 B5013 B5019
58255 B5008 B5013 B5019
58300 B5008 B5013 B5087
58301 B5008 B5013 B5087
58302 B5008 B5013 B5087
58303 B5008 B5013 B5087
58304 B5008 B5013 B5087
58305 B5008 B5013 B5087
58306 B5008 B5013 B5087
58307 B5008 B5013 B5087
58400 B5008 B5013 B5087
58401 B5008 B5013 B5087
58402 B5008 B5013 B5087
58403 B5008 B5013 B5087
58404 B5008 B5013 B5087
58405 B5008 B5013 B5087
58406 B5008 B5013 B5087
58407 B5008 B5013 B5087
58408 B5008 B5013 B5087
58409 B5008 B5013 B5087
58410 B5008 B5013 B5087
58411 B5008 B5013 B5087
58600 B5008 B5013 B5019
58601 B5008 B5013 B5019
58602 B5008 B5013 B5019
58603 B5008 B5013 B5019
58604 B5008 B5013 B5019
58605 B5008 B5013 B5019
58606 B5008 B5013 B5019
58607 B5008 B5013 B5019
58608 B5008 B5013 B5087
58609 B5008 B5013 B5087
58610 B5008 B5013 B5019
58611 B5008 B5013 B5019
58612 B5008 B5013 B5087
58613 B5008 B5013 B5087
58614 B5008 B5013 B5087
58615 B5008 B5013 B5019
58616 B5008 B5013 B5019
58620 B5008 B5013 B5019
58650 B5008 B5013 B5019
58651 B5008 B5013 B5019
58652 B5008 B5013 B5019
58653 B5008 B5013 B5019
58750 B5008 B5013 B5087
58806 B5008 B5013 B5087
58807 B5008 B5013 B5087
58808 B5008 B5013 B5087
58820 B5008 B5013 B5019
58821 B5008 B5013 B5019
58825 B5008 B5013 B5019
58900 B5008 B5013 B5019
58901 B5008 B5013 B5019
58902 B5008 B5013 B5019
58903 B5008 B5013 B5019
58904 B5008 B5013 B5019
58905 B5008 B5013 B5087
58906 B5008 B5013 B5087
58907 B5008 B5013 B5087
58908 B5008 B5013 B5019
58909 B5008 B5013 B5019
58910 B5008 B5013 B5019
58911 B5008 B5013 B5019
58950 B5008 B5013 B5019
58951 B5008 B5013 B5019
58952 B5008 B5013 B5019
58955 B5008 B5013 B5019
59500 B5009 B5015 B5025
59501 B5009 B5015 B5025
59502 B5009 B5015 B5025
59503 B5009 B5015 B5025
59504 B5009 B5015 B5025
59505 B5009 B5015 B5025
59506 B5009 B5015 B5025
59507 B5009 B5015 B5025
59508 B5009 B5015 B5025
59509 B5009 B5015 B5025
59510 B5009 B5015 B5025
59511 B5009 B5015 B5025
59512 B5009 B5015 B5025
59513 B5009 B5015 B5025
59514 B5009 B5015 B5025
59515 B5009 B5015 B5025
59516 B5009 B5015 B5025
59517 B5009 B5015 B5025
59518 B5009 B5015 B5025
59519 B5009 B5015 B5025
59520 B5009 B5015 B5025
59521 B5009 B5015 B5025
59522 B5009 B5015 B5025
59900 B5009 B5015 B5025
59901 B5009 B5015 B5025
59902 B5009 B5015 B5025
59903 B5009 B5015 B5025
59904 B5009 B5015 B5025
59905 B5009 B5015 B5025
59906 B5009 B5015 B5025
59907 B5009 B5015 B5025
59908 B5009 B5015 B5025
59909 B5009 B5015 B5025
59910 B5009 B5015 B5025
59911 B5009 B5015 B5025
59912 B5009 B5015 B5025
UHS_FCS_REVENUE_ACCT_BNODE 12/7/2018
Account Node
40100 B4001
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40270 B4001
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40301 B4002
40302 B4002
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41600 B4010
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41610 B4010
41800 B4011
41950 B4012
41951 B4012
42000 B4013
42099 B4013
42100 B4015
42200 B4014
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42300 B4017
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42450 B4016
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42700 B4023
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45001 B4032
45002 B4032
45003 B4032
45004 B4032
45100 B4033
45102 B4033
45103 B4033
45104 B4033
45105 B4033
45106 B4033
45107 B4033
45200 B4034
45300 B4035
50050 B4036
50051 B4036
50052 B4036
50053 B4036
50055 B4036
50056 B4036
50057 B4036
55500 B4005
55501 B4005
55502 B4005
55503 B4005
55504 B4005
55505 B4005
55506 B4005
55507 B4005
55508 B4005
55509 B4005
55510 B4005
55511 B4005
55512 B4005
55513 B4005
55514 B4005
55515 B4005
55516 B4005
55517 B4005
55518 B4005
55519 B4005
55520 B4005
55521 B4005
55522 B4005
55523 B4005
55524 B4005
55525 B4005
55526 B4005
55527 B4005
55528 B4005
55529 B4005
55530 B4005
55531 B4005
55532 B4005
55533 B4005
55534 B4005
55535 B4005
55536 B4005
55537 B4005
55538 B4005
55539 B4005
55540 B4005
55541 B4005
55542 B4005
55543 B4005
55544 B4005
55545 B4005
55546 B4005
55547 B4005
55548 B4005
55549 B4005
55550 B4005
55551 B4005
55552 B4005
55553 B4005
55554 B4005
55555 B4005
55556 B4005
55557 B4005
55558 B4005
55559 B4005
55560 B4005
55561 B4005
55562 B4005
55563 B4005
55564 B4005
55565 B4005
55566 B4005
55567 B4005
55568 B4005
55569 B4005
55570 B4005
55571 B4005
55572 B4005
55573 B4005
55574 B4005
55575 B4005
55576 B4005
55577 B4005
55578 B4005
55579 B4005
55580 B4005
55581 B4005
55582 B4005
55583 B4005
55584 B4005
55585 B4005
55586 B4005
55587 B4005
55588 B4005
55589 B4005
55590 B4005
55591 B4005
55592 B4005
55593 B4005
55594 B4005
55595 B4005
55596 B4005
55597 B4005
55598 B4005
55599 B4005
55600 B4005
55601 B4005
55602 B4005
55603 B4005
55604 B4005
55605 B4005
55606 B4005
55607 B4005
55608 B4005
55609 B4005
55610 B4005
55611 B4005
55612 B4005
55613 B4005
55614 B4005
55615 B4005
55616 B4005
55617 B4005
55619 B4005
55620 B4005
55621 B4005
55622 B4005
55623 B4005
55624 B4005
55625 B4005
55626 B4005
55627 B4005
55628 B4005
55629 B4005
55630 B4005
55631 B4005
55632 B4005
55633 B4005
55634 B4005
55635 B4005
55636 B4005
55637 B4005
55638 B4005
55639 B4005
55640 B4005
55641 B4005
55642 B4005
55643 B4005
55644 B4005
55645 B4005
55646 B4005
55647 B4005
55648 B4005
55649 B4005
55650 B4005
55651 B4005
55652 B4005
55653 B4005
55655 B4005
55656 B4005
55657 B4005
55658 B4005
55659 B4005
57010 B4005
57011 B4005
B4045 B4045
UHS_FCS_ACCTLIST_DESCR_ALTACCT
Account Descr
10100 CLAIM ON CASH
10101 POOLED INVESTMENT CASH

10102 PETTY CASH
10103 CHANGE FUNDS
10104 CASH EQUIVALENTS-CURRENT
10105 CASH EQUIVALENTS-NON CURRENT
10106 CHANGE ORDER

10500 STATE BANK
10502 UH CREDIT CARD COMMISSION CLE
10509 SFS ECHECK BOA

10510 UH LOCAL DRAWING
10511 UH ATHLETIC FIRST & TEN
10512 UH CREDIT CARD CLEARING
10513 UH NON ENDOWED INVESTMENT
10514 UH IMPREST
10515 UH CONTROLLED DISBURSEMENT
10516 UH CRR BOND 90A DEBT SVC
10517 UH CRR BOND 90B DEBT SVC
10518 UH CRR BOND ESCROW
10519 UH BOURESS BANK
10520 UH CRR 93 BOND ESCROW
10521 UH CRR BOND 93 DEBT SVC
10522 UH CRR BOND 93A DEBT SVC
10523 UH CRR BOND 98 - PROCEES ACCT
10524 UH CRR BOND 98 - ISSUANCE ACCT
10525 UH CRR BOND 98 - INVESTMENT
10526 UH SAINTES IMPREST ACCOUNT
10527 UH S/T INVST-ENHANCED CASH
10528 UH DORM REV BONDS 67A&B
10529 UH COL ARCH SAINTES FRANCE ACT

10530 UH DEFAULT BANK
10531 UH HAF - STERLING 0793
10534 UH HAF - MERRILL 07F84
10535 UH HAF - MERRILL 07D71
10536 UH HAF - MERRILL 07H30
10537 UH HAF - MERRILL 07H31
10538 UH ACH SETTLEMENT ACCT
10539 UH CRB 00 PROC ACCT-DEBT SVC
10540 UH CRB 00 - ISSUANCE ACCT
10541 UH CRB 00 - INVESTMENT ACCT
10542 UH CRRB 02B DEBT SERVICE ACCT
10543 UH CRRB 02B ISSUANCE COST ACCT
10544 UH CRRB 02B ESCROW ACCT
10545 UH CRB 04 ISSUANCE COST ACCT
10546 UH CRB 04 PROC ACCT-DEBT SVC
10547 UH CRB 04 DEBT SERVICE ACCT
10548 UH CRB 05 ISSUANCE COST ACCT
10549 UH CRB 05 PROCEEDS ACCT
10550 UH CRB 05 DEBT SERVICE ACCT
10551 UHS CRRB 2010A PROCEEDS ACOUNT
10552 UHS CRRB 2010A DEBT SERVCE ACT
10553 UHS CRRB 2010A ISSUANC COST AC
10554 UHS CRRB 2011B PROCEEDS ACT
10555 UHS CRRB 2011B ISSUE COST ACCT
10556 UHS CRRB 2011B DEBT SVC ACCT

10557 UH ATHLETICS PAYMENTECH
10558 UH KUHA 2011A SALE PROCEEDS
10559 UH KUHA 2011A SALE ESCROW
10560 UH BOX OFFICE TICKET SALES
10561 UH CRB 2017B - PROJECT FUND
10562 UH CRB 2017B - COI
10563 UH CRB 2017B - DEBT SVC
10564 UH CAMPUS SOLUTIONS

10610 UHC REVOLVING & OPERATING
10611 UHC ESCROW
10612 UHC NON-ENDOWED INVESTMENT
10613 UHC CONTROLLED DISBURSEMENT
10614 UHC IMPREST
10615 UHC CAPITAL PROJECT
10616 UHC GENERAL TUITION REV ESCROW
10617 UHC CONS REV BOND SERIES 98
10620 UHC SUSPENSE MEMO BANK
10660 UHD LOCAL DRAWING
10661 UHD CREDIT CARD FACTORING
10662 UHD CONTROLLED DISBURSEMENT
10663 UHD CRB UNEXPENDED PLANT
10664 UHD BRB SERIES 95
10665 UHD IMPREST
10666 UHD TCB CUSTODY ACCOUNT
10667 UHD CRB_SERIES 95 - PROJECT
10670 UHD DEFAULT BANK
10671 UHD CRRB 03 DEBT SERVICE ACCT
10672 UHD CRRB 03 ISSUANCE COST ACCT
10673 UHD CRRB 03 ESCROW ACCT

10710 UHS CONSOLIDATED DRAWING
10711 UHS PAYROLL
10712 UHS IMPREST
10713 UHS CONTROLLED DISBURSEMENT
10714 UHS PAYROLL DD SETTLEMENT
10715 UHS ENDOWMENT
10716 UHS NON-ENDOWED INVESTMENT
10717 UHS NON-ENDOW INV ENH CASH
10718 UHS CRB 99 - ISSUANCE ACCOUNT
10719 UHS CRB 99 - PROCEEDS ACCOUNT
10720 UHS DEFAULT BANK
10721 UHS CRB 99 - DEBT SVC
10722 UHS MELROSE OIL COMPANY
10724 UHS GEN ENDOW FUND/JENS
10725 UHS BALANCED INVESTMENT
10726 UHS ANDERSON FOUNDATION
10727 UHS CRB 2002A-PROCEEDS ACCOUNT
10728 UHS CRB 2002A-DEBT SVC
10729 UHS CRB 2006 PROCEEDS ACCOUNT
10730 UHS CRB 2006 DEBT SERVICE ACCT
10731 UHS CRB 2006 ISSUANCE COST ACT
10732 UHS CRRB 2006 ESCROW ACCOUNT
10733 UHS AIM MONEY MKT POOL BNY-MEL
10734 UHS MASTER CONCENTRATION -BOA
10735 UHS CON REV COMM PAPR PROCEEDS
10736 UHS CON REV COMM PAPR DBT SVC
10738 UHS CRRB 2008 PROCEEDS ACCOUNT
10739 UHS CRRB 2008 DEBT SERVICE ACT
10740 UHS CRRB 2008 ISSUANCE COST AC
10741 UHS CRRB 2009 PROCEEDS ACCOUNT
10742 UHS CRRB 2009 DEBT SERVICE ACT

10743 UHS CRRB 2009 ISSUANCE COST AC
10744 UHS CRRB 2009A PROCEEDS ACOUNT
10745 UHS CRRB 2009A DEBT SERVCE ACT
10746 UHS CRRB 2009A ISSUANC COST AC
10747 UHS CRRB 2010B PROCEEDS ACOUNT
10748 UHS CRRB 2010B DEBT SERVCE ACT
10749 UHS CRRB 2010B ISSUANC COST AC
10750 UHS CRRB 2010C PROCEEDS ACOUNT
10751 UHS CRRB 2010C DEBT SERVCE ACT
10752 UHS CRRB 2010C ISSUANC COST AC
10753 CRRB 2013B PROCEEDS
10754 CRRB 2013B DEBT SVC
10755 CRRB 2013B COI
10756 CRRB 2013A PROCEEDS
10757 CRRB 2013A DEBT SVC
10758 CRRB 2013A COI
10759 CRRB 2013A ESCROW
10771 UHS CRRB 2011A PROCEEDS ACT
10772 UHS CRRB 2011A ISSUE COST ACCT
10773 UHS CRRB 2011A DEBT SVC ACCT
10774 UHS CRRB 2011A ESCROW ACCOUNT
10775 UHS CRB 2014 DEBT SVC ACCOUNT
10776 UHS CRB 2014 ISSUE COST ACCT

10777 UHS CRB 2014 ESCROW ACCOUNT
10778 UHS CRRB 2016A PROCEEDS ACCT
10779 UHS CRRB 2016A DEBT SVC ACCT
10780 UHS CRRB 2016A ISSUE COST ACCT
10781 UHS CRRB 2016A ESCROW ACCT
10782 UHS CRB 2016B PROCEEDS ACCT
10783 UHS CRB 2016B DEBT SVC ACCT
10784 UHS CRB 2016B ISSUE COST ACCT
10785 UHS CRRB 2017A - PROJECT FUND
10786 UHS CRRB 2017A - COI
10787 UHS CRRB 2017A - DEBT SVC
10788 UHS CRRB 2017A - ESCROW
10789 UHS CRRB 2017C - PROJECT FUND
10790 UHS CRRB 2017C - COI
10791 UHS CRRB 2017C - DEBT SVC
10792 UHS CRRB 2017C - ESCROW

10800 UHV OPERATING ACCOUNT - CHASE
10801 UHV MONEY MARKET ACCOUNT
10802 UHV DEFAULT BANK
10803 UHV CHASE IMPREST
10804 UHV CRB 97 DEBT SVC
11100 SHORT-TERM INVESTS.
11101 US TREASURY NOTES - TEMP INVES

11102 US TREASURY BONDS TEMP INVEST
11103 FED AGENCY OBLIG TEMP INVEST
11104 MUNICIPAL BONDS TEMP INVEST
11105 TEXPOOL PUBLIC INVESTMENT FUND
11106 REPURCHASE AGREEMENTS
11107 MONEY MARKET FUNDS
11108 SHORT TERM INVESTMENT-NON CURR
11109 INVESTMENT IN COMMERCIAL PAPER
11200 US TREASURY BILLS

11201 US TREASURY NOTES
11202 US TREASURY BONDS
11203 FED AGENCY OBLIGATNS
11204 PREFERRED STOCK
11205 COMMON STOCK - DOMESTIC
11206 INTERNATIONAL EQUITIES

11207 CORPORATE BONDS
11208 MUNICIPAL BONDS
11209 UNAMORT BD DISC&PREM
11210 UNAMORT TREAS NOTES
11211 UNAMORT FED AGNCY OB
11212 UNAMOR CORP BONDS
11213 UNAMORT MUN BONDS
11214 PARTNERSHIP INVESTMENTS
11215 UNAMORT DISC&PREM TREAS BD TEM
11216 UNAMORT DISC&PREM TRES NOTE TM

11217 UNAM DIS&PREM FED AG OBLIG TEM
11218 UNAMORT DISC&PREM MUNI BD TEMP

11219 OTHER INVESTMENTS
11220 MORTGAGE LOANS
11221 OIL ROYALTY
11222 INVESTMENT IN LAND
11223 US TREAS NT-FAIR VALUE ADJ
11224 US TREAS BD-FAIR VALUE ADJ
11225 FED AGCY OBLIG-FAIR VALUE ADJ
11226 PREFER STK-FAIR VALUE ADJ
11227 COMMON STK DOM-FAIR VALUE ADJ
11228 COMMON STK INT-FAIR VALUE ADJ
11229 CORP BNDS-FAIR VALUE ADJ

11230 MUNI BNDS-FAIR VALUE ADJ
11231 OTHER INVEST-FAIR VALUE ADJ
11232 PARTNRSHP INV-FAIR VALUE ADJ
11234 DOMESTIC EQUITY MUTUAL FUNDS
11235 DOMEST EQ MUT FD-FAIR VAL ADJ
11236 FIXED INCOME MUTUAL FUNDS
11237 FIXED INC MUT FD-FAIR VAL ADJ
11238 MUTUAL FUNDS
11239 MUTUAL FUNDS-FAIR VALUE ADJ
11240 PARTERSHIP-MKTBL FIXED INCOME
11241 CONVERTIBLE SECURITIES

11301 MUTUAL FD DOMESTIC EQTY LRG CP
11401 INFLATION HEDGING FUND
11501 MARKETABLE ALTRNTV INV ABS RTN
11505 MARKETABLE ALTRNATV HEDGE EQTY
11601 NON-MRKTBL ALTRNATV HEDGE EQTY
11602 NON-MKT ALT-REAL PROP NATL RES
11605 NON-MKT ALTERNATIVE-EQUITY INV
12100 ACCOUNTS RECEIVABLE
12101 A/R-RETURNED CHECKS
12102 A/R-MISCELLANEOUS
12103 A/R-HOTEL-IN HOUSE
12104 A/R-CONT EDUCATION
12105 A/R - HOTEL CONTRACT
12106 A/R-FACULTY/STAFF PARKING
12108 A/R-OIL ROYALTIES
12113 RCVABLE FROM STATE FICA TAX ST
12114 RECEIVABLE FROM STATE FICA MAT
12115 RECEIVABLE FROM STATE GOVERNME
12116 AR-C&G REVENUE RECOGNITION
12117 AR - C&G LETTER OF CREDIT

12118 PAYROLL RECEIVABLE FR STATE
12119 AR-C&G PAYMENTS
12120 AR - C&G WRITTEN OFF
12121 A/R UNALLOWED CREDIT CARD EXPE

12201 ACCRUED INTEREST REC
12202 AR-C&G BILLED
12206 DEPOSIT WITH OTHERS
12207 RCVABLE FROM STATE MEDICARE TA

12208 NOTES RECEIVABLE
12215 AR-C&G ADVANCE PMT-ID PENDING
12226 AR-PS GNT C&G UNBILLED RECVBLE
12227 AR-PS GNT C&G LETTER OF CREDIT
12228 AR-PS GNT C&G BILLED RECEIVBLE
12300 A/R-AMER EXPRESS
12301 A/R-APPLE COMPUTER
12302 A/R-COUGAR BYTE
12303 A/R-DINERS CLUB
12304 RECEIVABLE FROM CAMPUS CARD
12305 A/R-TRAVEL ADVANCE
12306 A/R-TRAVEL ADVANCE RETURN DUE
12350 A/R-TUITION & FEES
12360 A/R THIRD PARTY CONTRACT

12400 A/R-UH
12401 A/R-CLEAR LAKE
12402 A/R-DOWNTOWN
12403 A/R-SYSTEM
12404 A/R-VICTORIA
12405 L-T RECEIV-CAMPUS
12406 DUE FROM OTHER AGENCIES
12407 INTER CAMPUS PAYROLL A/R
12470 PLEDGES RECEIVABLE-CURRENT

12471 ALLOWANCE FOR UNCOLLECTABLE PL
12472 PLEDGES RECEIVABLE-NONCURRENT
12500 RES HALL RECEIVABLE
12501 RES HALL BAD DEBT RESERVE
12502 A/R BAD DEBT RESERVE
12510 AR - PARKING
12605 BAD DEBT RESERVE - C&G
12608 BAD DEBT RESERVE - E & G
12609 BAD DEBT RESERVE - L2, L4
12610 BAD DEBT RESERVE - AUX
12611 BAD DEBT RESERVE-CONTRACTS & G

13100 LOANS RECEIVABLE
13101 TOT ADV TO STUDENTS
13102 TOT COLL OF PRINCPAL
13103 TPC 10% PRIOR 7/2/72
13104 TPC 15% PRIOR 7/2/72
13105 TPC 10% AFTER 7/1/72
13106 TPC 15% AFTER 7/1/72
13107 TPC 20% AFTER 7/1/72
13108 TPC 30% AFTER 7/1/72

13109 DEATH PRIN CANCELLAT
13110 DISABILITY PRIN CANC
13111 MILITARY PRIN CANCEL
13112 BANKRUPTCY PRIN CANC

13113 LN PRINC ADJ-ASSIGN
13114 LPC 10% PRACT/SHORT
13115 LPC 15% PRACT/SHORT
13116 LOAN PRINC ADJ-OTHER
13117 PRIN CANC-VOLSVC 15%

13118 PRIN CANC-VOLSVC 20%
13119 LOAN PRIN CANCEL(LAW ENFORCE)1
13122 REPAY BDET-PRIN

13123 LN PRIN CANCEL-15% TEACHER SPE
13126 LN PRIN CANCEL-15% EARLY INTRV
13129 LN PRIN CANCEL-15% NURSE/MED T
13132 LN PRIN CANCEL-15% CHILD/FAM S

13135 LN PRN CANCL-15% TCHR/MTH/SCI/
13138 ALLOWANCES
13139 LN PRIN CANCEL-15% ISD LIBRARY
13142 LN PRIN CANCEL-15% HEAD START
13145 LOAN PRINC PAYMENT UNASSIGNABL
13200 LOAN REC-INSTALLMENT PLAN
13210 LOAN REC-SHORT TERM
13220 LOAN REC-EMERGENCY
13230 LOAN REC-DEAN'S LOAN
13240 LOAN REC-BOOK LOAN

14100 RESALE
14101 RESALE MDSE-LOCAL
14103 RESALE-SATELLITE
14104 RESALE-CRAFT SHOP
14105 RESALE-CHEM STKRM
14106 RESALE-OPTICAL SERVICES

14107 RESALE-COPY CENTER
14108 RESALE-CONTACT LENS SERVICES
14109 MAINTENANCE
14110 RESALE-MICROCOMPUTERS
14111 SUPPLIES-ASSET
14112 RESALE-COUGAR BYTE
14113 INVENTORY ALLOWANCES
15100 PREPAID EXPENSE
15101 DEF CHRGS AIR TRAVEL

15102 DEFERRED CHARGES-DEPT
15103 DEFERRED CHARGES

15104 PREPAID EXP-PRNT PLT
15105 FILM RIGHTS
15106 REMIT TO ST TREAS

15107 DEFERRED LOSS ON BOND REFUNDNG
15108 DEFERRED OUTFLOWS-TRS PENSIONS
15109 DEFERRED OUTFLOWS - OPEB
16100 SUSPENSE
16101 COST CENTER CLEARING
16102 ABC CASH CLEARING
16103 RET CHECK CLEARING
16104 ABC SYSTEM CLEARING
16105 REFUND CLEARING
16106 ABC LOAN CLEARING
16107 ABC THIRD PARTY BILL
16108 ABC BAD DEBT CLEAR
16109 TIV REFUND CLEARING
16110 ABC HEALTH CTR CLRG
16111 ABC WAIVER CLRG
16112 ABC SSN CLEARING
16113 ABC CLEARING AFTER FY 94
16114 ABC SCR CLEARING
16115 AFSA CLEARING ACCOUNT
16116 EMERGENCY LOAN CLEARING
16117 CASH LOAN CLEARING
16118 CREATIVE WRITING CLEARING
16119 ABC HW402 CLEARING

16120 PAYROLL ADUSTMENT
16121 EMPLOYEE OVERPMT RETRN TO UHS

16130 PS GNT BALCONVERSION CLEARING
16131 PS GNT CHECK DEPOSIT CLEARING
16132 PS GNT ELEC DEPOSIT CLEARING
16133 PS GNT TRF AWARD TO/FM SPONSOR
16134 PS GNT OFFSET AR ITEM
16135 PS GNT BOR WRITE OFF APPROVED
16136 PS GNT PROJECT CLOSEOUT
16137 PS GNT SPONSOR FEES
16138 PS GNT CREDIT CLOSEOUT

16139 PS GNT AR PMT FRM RESIDUAL TRF
16150 PSSA WAIVER CLEARING CONTROL
16151 PSSA FIX TUITION
16152 CLEARING CONTROL
16154 PSSA FINANCIAL AID CONTROL
16155 PSSA ABC CONVERSION CLEARING
16156 PSSA CREDIT CARD CLEARING
17100 LAND
17101 BUILDINGS
17102 CONSTRUCT IN PROGRESS
17103 FACILITY & IMPROV OTH THN BLDG
17104 EQUIPMENT-CAPITAL
17105 EQUIPMT HELD IN TRUST-NON-DEPR
17106 VEHICLES
17107 BOATS
17108 INFRASTRUCTURE
17109 AIRCRAFT
17110 COMPUTER SFTWR INTANG-PURCHASE
17111 COMPUTER SFTWR INTANG-DEVELOPE
17112 CIP-INT DEVELOPED COMP SOFTWRE
17113 EQUIPMT HELD IN TRUST-DEPRCBLE
17120 ACCUM DEPREC-OTH CAPITAL ASSET
17121 ACCUM DEPREC-BUILDINGS
17122 ACCUM DEPREC-IMPROVEMENT
17123 ACCUM DEPREC-EQUIPMENT
17124 ACCUM DEPREC-INFRASTRUCTURE

17125 ACCUM DEPREC-VEHICLES
17126 ACCUM DEPREC-BOATS
17127 ACCUM DEPREC-LIBRARY BOOKS
17128 ACCUM DEPREC-MUSEUM/ART COLECT

17129 ACCUM DEPREC-AIRCRAFT
17130 ACCUM AMORT-COMP SFTWR-PURCH
17131 ACCUM AMORT-COMP SFTWR-DEVELOP
17132 ACCUM AMORT-OTHER INTANG ASSET
17133 ACCUM DEPR-EQUIP HELD IN TRUST
17300 LIBRARY BOOKS-DEPRECIABLE
17301 MUSEUM/ART COLLECT-NON DEPREC

17302 OTH CAPITAL ASSET-NON DEPREC
17303 OTHER CAPITAL ASSET-DEPREC
17304 MUSEUM/ART COLLECT-DEPREC
17305 LIBRARY BOOKS-NON DEPRECIABLE
17306 OTHER CAP INTAN ASSET-NON DEPR
17307 OTHER CAP INTANG ASSET-DEPR

18100 DUE FROM CUR UNR GEN
18101 DUE FROM CUR UNR-SVC DEPT
18102 DUE FROM DESIGNATED FUNDS
18103 DUE FROM AUXILIARIES
18104 DUE FROM BOOKSTORE
18105 DUE FROM CUR RES LOC FUND
18106 DUE FROM CNTRCTS & GRANTS
18107 DUE FROM ENDOW FNDS
18108 DUE FROM UNEX PLANT FUND
18109 DUE FROM RENEWAL & REPLACEMENT
18110 DUE FROM RET INDEBTEDNESS FUND
19001 A/R-RECEIPTS FROM CUSTOMERS
19002 A/R-TUITION AND FEES

19003 A/R-PROCEEDS FROM AUXILIARIES
19004 A/R-GRANTS AND CONTRACTS
19005 PROCEEDS FROM STUDENT LOANS
19006 PAYMENTS FOR STUDENT LOANS
19007 SALES OF INVESTMENTS
19008 PURCHASES OF INVESTMENTS
19009 DEFERRED OUTFLOWS-INCREASES
19010 DEFERRED OUTFLOWS-DECREASES
19012 A/R-PROCEEDS FROM INVESTMENTS
19013 A/R-PAYMENTS FOR INVESTMENTS
19014 A/R-PAYMENTS FOR SERVICES
19015 AFR-CAPITAL ASSET ADJ
19016 AFR-INTER-CAMPUS TRF IN
19017 AFR-INTER-CAMPUS TRF OUT

19018 AFR-OTH CST DEBT ISSUANCE
19019 A/R - SEFA ADJ DUE FR/TO AGCY
20100 ACCOUNTS PAYABLE

20101 A/P-CON ED/FOOD CL
20102 STUDENT SYSTEM STUDENT AP
20103 A/P - HOTEL CONTRACT
20104 A/P ACCRUAL EOY
20105 A/P-BARNES & NOBLE
20106 A/P-TEMP PERSONNEL SERV
20107 ACCTS PAY-ESCROW

20108 ACCTS PAY-OTHER
20109 PROCUREMENT CARD LIABILITY
20110 TRAVEL CARD LIABILITY
20111 E-SHIP GLOBAL LIABILITY
20112 CORESTAFF LIABILITY
20113 CONCUR LIABILITY

20114 ADROIT LIABILITY
20500 A/P-UH
20501 A/P-CLEAR LAKE
20502 A/P-DOWNTOWN
20503 A/P-SYSTEMS
20504 A/P-VICTORIA
20505 INTER CAMPUS PAYROLL A/P
20600 DUE TO OTHER AGENCIES
20601 ATHLETICS-DUE OTHERS
20602 LIAB-EQUIP HELD IN TRUST
20603 RETNG PAY-CONST CONT
20604 TAX PAYABLE-SALES TX

20605 OCCP. TAX - STATE
20606 OCCP. TAX-CITY
20607 OCCP. TAX-COUNTY
20608 TELEPHONE FEDERAL EXCISE TAX
20609 TELECOM INFRASTRUCTURE FUND AS
20610 OCCP TAX-SPORTS AUTHORITY
20611 TAX LIABILITY, NONRESIDENT ALI
20612 INT PAY-FED FUNDS
20613 UNCLASSIFIED RECEIPT
20614 DEFERRED CREDITS
20615 ACCRUED LIABILITIES

20616 STATE TAX WITHOLDING
20617 ARBITRAGE REBATE LIABILITY
20627 DEFERRED GAIN ON BOND REFUNDNG
20628 DEFERRED INFLOWS-TRS PENSIONS
20629 DEFERRED INFLOWS-OPEB

20999 RESERVE FOR ENCUMB-LIABILITY
21100 PAYROLL CLEARING
21101 DIR DEPOSIT-CHECKING
21102 DIR DEPOSIT-SAVINGS
21103 PAYROLL CLEAR-LOCAL
21104 TRS FEE (CHARTER)
21105 TRS DEDUCT (CHARTER)

21106 TRS - CARE (CHARTER)
21107 EMPLOYEE MEDICARE TAX DEDUCTIO
21108 TX STUDENT LOAN DEDUCTION

21109 EARNED INCOME CREDIT
21110 PAYROLL COURT FEES
21111 UNION MEMBERSHIP FEE DEDUCTION
21112 PAYRL DED FED INC TX
21113 PAYROLL DEDUCT FICA
21114 ORP DEDUCT
21115 PAYRL DED TX DEF ANN
21116 PAYROLL DEDUCT BONDS
21117 PAYRL DED HOSP INS
21118 PAYROLL DED LTD INS
21119 PAYROLL DED LIFE INS
21120 DCP DEDUCT

21121 TRS DEDUCT
21122 ANNUAL LEAVE ACCRUAL-CURR
21123 ST PD FICA BENEFIT
21124 RET BENEFIT ORP 7.31%
21125 EMP FICA MATCHING
21126 UCI BENEFIT
21127 HOSPITAL BENEFIT
21128 LTD INS BENEFIT
21129 LIFE INS BENEFIT
21130 DEPENDENT LIFE DED
21131 EMPLOYER MEDICARE TAX LIABILIT
21132 RET BENEFIT TRS
21133 OTHER DEDUCTIONS
21134 WORKMAN COMP BENEFIT

21135 RET BENE. ORP 1.19%-LIABILITY
21136 CHILD SUPPORT
21137 BANKRUPTCY-LIABILITY
21138 SERVICE PURCHASE INSTALLMENT D
21139 CHILD CARE DEPENDENT DED
21140 CHILD CARE DEP ADMIN FEE
21141 HEALTH CARE DEDUCTION
21142 HEALTH CARE ADMIN FEE
21143 IRS LEVY
21144 CHARITABLE CONTRIBUTION DEDUCT
21145 P/R PREPAID TUITION CONTRACTED
21146 PRETAX PARKING DEDUCTIONS
21147 UNITED WAY PAYROLL DEDUCTION

21148 P C PROV CHARGE
21149 P C SANUS CHARGE
21150 P C PROV PAYMENT
21151 P C SANUS PAYMENT
21152 CAMPUS RECREATION CTR DEDUCT
21153 ERS OPT OUT EMPLOYER LIABILITY
21154 GARNISHMENT OF EMPLOYEE WAGES
21155 ROTH 403B PAYROLL DEDUCTION
21156 ATH SEASON TICKS MFB PR DEDUCT
21157 ATH SEASON TICKS MBB PR DEDUCT
21158 ATH SEASON TCKT MBSBL PR DEDCT
21159 POSTTAX PARKING DEDUCTIONS

21160 CLAIMS & JUDGMENTS-CURRENT
21161 CLAIMS & JUDGMENTS-NONCURRENT
21162 ANNUAL LEAVE ACCRUAL-NON CURR
21163 RET BEN TRS 90-DAY ENROLLMENT

21164 RET BEN TRS SURCHARGE RETIREE
21165 RET BEN TRS TRS-CARE PREMIUM
21166 TX MUNICIPAL POLICE UNION DUES
21167 SCHOLARSHIP CONTRIB DEDUCTION
21168 AFLAC CONTRIBUTIONS
21169 METLIFE CONTRIBUTIONS
21170 TOBACCO PREMIUM DIFFERENTIAL
21171 ROTH 457B CONTRIBUTIONS
21172 TRS NET PENSON LIABILITY-NC
21173 COMMUTER SPENDING - TRANSIT
21174 COMMUTER SPENDING - PARKING
21175 PAYRL DEDUCT HIGH DED MED INS
21176 PAYRL DED HIGH DED MED HSA

21177 PAYROLL DEDUCTION VISION PLAN
21178 OPEB NET LIABILITY-NC
21179 OPEB NET LIABILITY-CURR
22100 DEFERRED INCOME
22101 DEFERRED INC-FALL
22102 DEFERRED INC-SPRING
22103 DEFERRED INC-SUMMER

22104 DEF INC-REGIS DEPOST
22105 HLTH INS DEF INC-FL
22106 HLTH INS DEF INC-SPR
22107 HLTH INS DEF INC-SUM

22108 DEF INC-ADV RNT/FALL
22109 DEF INC-ADV RNT/SPR
22110 DEF INC-ADV RNT/SM I
22111 DEF INC-ADV RNT/SM 2
22112 RH-RENT PRE-PAYMENT
22113 PREPAY RENT-PROPERTY
22500 COMMON STOCK DIVIDND

22501 PREFERRD STCK DIVDND
22502 INTEREST/BNDS & NTES
22503 INTRST/SHRT TERM INV
23100 DEP HELD FOR OTHERS
23101 FLEX SPENDING DEPOSIT
23102 FLEX ADMIN FEE DEPOSIT
23103 FLEX SPENDING PAYMENT
23104 FLEX ADMIN FEE PAYMENT
23105 INS POOL DEPOSITS
23106 INS POOL PAYMENT
23107 INS REFUND-EMPLOYEE
23108 HEALTH TRUST RETAINAGE

23109 DENTAL INS DEPOSIT
23110 DENTAL INS PAYMENT
23111 DEPOSITS-STUDNT ACCT
23112 DEPOSITS-LIB CARRELS
23113 DEPOSITS-COUGAR APTS
23114 DEP HELD-OTHER DISB
23115 DEPOSITS-KEYS
23116 DEPOSITS-MALL LOCKER
23117 DEPOSITS CAMPUS CARDS
23118 DEPOSITS-BOARD PLAN
23119 DEPOSITS - CONF SERV
23120 GEN PROPERTY DEPOSIT
23121 DEPOSITS -FAC/STAFF MEAL PLAN

23122 SUMMER GUEST BOARD, DIRECT
23123 CAMP MEALS, DIRECT

23124 SUMMER GUEST BOARD, BILLED
23130 DEPOSITS RECEIVED FOR LOANS
23131 DEPOSITS RETURNED TO LENDER

24100 BONDS PAYABLE-REVENUE BOND CUR
24101 BOND PAYABLE-GEN OBLIG BND CUR
24102 LEASE AGREEMENT PAYABLE
24103 NOTES & LOANS PAYABLE-CURRENT

24104 L-T PAYABLE-CAMPUS
24105 BONDS PAYABLE-REVENUE-NON CURR
24106 BOND PAYABLE-GEN OBLIG-NON CUR
24107 NON CURR LEASE AGREEMENT PAYBL
24108 UNAMORT BD DISCOUNT-NON CURR
24109 UNAMORT BD PREMIUM-NON CURR

24110 UNAMORT BD DISC-GEN OBLIG-CURR
24111 UNAMORTIZED BOND DISCOUNT-CURR
24112 UNAMORTIZED BOND PREMIUM-CURR
24113 UNAMORT BD PREM-GEN OBLIG-CURR
24114 UNAMORT BD DISC-GEN OB-NON CUR
24115 UNAMORT BD PREM-GEN OB-NON CUR
24116 COMMERCL PAPER PAYABLE-CURRENT

24117 COMMERCL PAPER PAYABLE-NONCURR
24123 NOTES & LOANS PAYABLE-NON CURR

25100 DUE TO CUR UNR GEN
25101 DUE TO CUR UNR-SVC DEPT
25102 DUE TO DESIGNATED FUNDS
25103 DUE TO AUXILIARIES

25104 DUE TO BOOKSTORE
25105 DUE TO CUR REST LOC
25106 DUE TO CNTRCTS & GRANTS
25107 DUE TO ENDOWMENT FND
25108 DUE TO UNEXPEND PLANT FUND
25109 DUE TO RENEWAL/REPLACEMENT
25110 DUE TO RETIREMENT DEBT FUND
29001 NOTES PAYABLE INCREASES
29002 NOTES PAYABLE DECREASES
29003 BOND PREMIUM/DISCOUNT INCR
29004 BOND PREMIUM/DISCOUNT DECR
29005 LEASE PAYABLE INCREASES
29006 LEASE PAYABLE DECREASES
29007 ACCOUNTS PAYABLE INCREASES

29008 ACCOUNTS PAYABLE DECREASES
30100 CUR UNREST GEN'L FND
30101 OTH CUR UNREST FUND
30102 AUX ENTRPRS UNRST FD
30103 CURRENT RESTR FUNDS
30104 CONTRACTS AND GRANTS

30105 LOAN/ENDOW FUNDS
30106 LATE CHG INCOME-LOANS
30107 RESERVE-UNCOLLECTBLE
30108 PLANT FUNDS
30109 AGENCY FUNDS
30502 FED CAP CONTR AUTH
30503 INSTIT CAPITAL CONTR
30504 REPAY TO FED GOVT-LN DEDUCT
30505 REPAYMENTS TO INSTIT-LN DEDUCT
30506 P&I OTHER
30507 INT ON SHORT TRM INV
30508 REIMB OF AMTS CANCEL
30509 INTEREST EARN ON LNS
30510 INT INC-CANCELD FDLN
30511 INT INC-ASSIGND FDLN-LOANS
30512 ACTL COLL COSTS PAID-FD DEDUCT
30513 LITIGATION COST PAID-LOANS
30514 CONT COLL COSTS PAID-LN DEDUCT
30515 LATE CHARGE INCOME
30516 ADMINISTRATIV EXPENS
30517 ADM-TRANS TO/FR PROG-LN DEDUCT
30518 PENALTY CHG INCOME-LN ADDIT
30519 AGENCIES-COLLECT EXP
30520 INTERNAL-COLLECT EXP
30521 LITIGATION EXPENSE-LOANS
30522 P&I CANC-VOLSVC 15%-LN DEDUCT
30523 P&I CANC TEACHNG 10% PRIOR TO
30524 P&I CANC TEACHNG 15% PRIOR TO
30525 P&I CANC-VOLSVC 20%-LN DEDUCT
30526 P&I CANC TEACHNG 15% AFTER 7/7
30529 DEATH
30530 DISABILITY
30531 P&I CANC MILIT 12% PRIOR-DEDUC
30532 BANKRUPTCY-FUND-EQUITY
30533 P&I ASSIGNMENTS-LOAN DEDUCT
30534 P&I CANC MILITAR 12% AFTER 7/7
30535 REPAY BDEBT-INTER
30536 REPAY BDEBT-LATECHG
30537 ASSIGNMENTS
30538 ASSIGNMENT OFFSETS
30999 INSURANCE/OTHER SETTLEMENTS

31100 GIFTS,INSTIT OR DEPT
31101 GIFTS,STUDT ASSISTNC
31102 GIFTS,UNRESTRICTED
31103 GFT,ENDOWMNT STUDENT ASSISTANC
31104 GIFTS, OTHER RESTRICTED
31105 GIFTS, EQUIPMENT
31106 GIFTS, ENDOWMENT RESTRICTED
31107 PRIV GRNTS & CONTRCT
31108 LOC CONTRACTS/GRANTS
31109 TRANSFERS-ENDOWMENTS
31110 GFT,ENDOWMENT GENERAL
31200 GOV GRNT&CONTRCT FED

31201 PASS THRU FEDERAL GRANT FROM S
31202 PASS THRU FED GRNT FR TX STATE
31203 GOV GRNT&CONTRCT STA
31204 ST GRT FR ST AGY-FUND-EQUITY
31205 PASS THRU STA GRT FR TX ST UN
31300 INT-SHORT-TERM INVST
31301 INT-LOANS RECEIVABLE
31302 INT-NOTES RECEIVABLE
31303 INTEREST ON BONDS
31304 INTEREST/NOW ACCTS.
31305 DIVDND-COMMON STOCK
31306 DIVDND-PREFRRD STOCK

31307 STK DIV & DIV IN KND
31308 MINERAL RIGHTS AND ROYALTIES

31309 SERVICE CHRG - LOANS
31310 COST OF INVESTMENT INCOME
31400 RLZD GAINS-INVESTMNT
31401 INCOME EARNED
31402 UNRLZD GAIN-INVEST-FUND-EQUITY
31403 UNRLZD GAIN-LOSS INVEST DISTR
31405 ENDOWMENT-RLZD APPRECIATION
31500 ADDITIONS TO PLANT
31501 CIP ASSETS PUT IN SERVICE
31502 CAPITALIZATION OF INTEREST COS

31503 BOND PROCEEDS
31504 NOTES PROCEEDS

31505 BONDS PAYABLE DEBT TO INVEST I
31506 BONDS PAY-DEF OR REF
31507 DORM LT PAYABLE-SYS
31508 BONDS PAYBL ADDITN
31509 NOTES PAYABLE ADDITIONS

31510 LEAS PUR PAY ADDITION
31511 EQP HLD TRST ADDITION
31512 FED INTEREST SUBSIDY
31513 CAPITALIZATION-ASSETS ACQUIRED
31514 COMMERCIAL PAPER PROCEEDS
31515 COM PAPR PAYBL-DEBT TO INV PLT
31516 COMM PAPR PAYBL-EQUITY ADDTION
31517 EQUIPMENT TRF IN NON-STATE AGY
31999 RECLASSIFY PLANT CIP-FINL RPTG
32100 OTHER FUND ADDITIONS
32101 REC BD PREV WRIT OFF
32102 REIM CAN FR FED GOVN

32103 INT EARN/ACC-FED LNS
32104 FED CONTRIB-FED LOAN
32105 INST CONTR-FED LOANS
32106 CREDIT CARD CLEARING-FD ADDIT
32107 LATE CHG INCOME-FD ADDIT
32108 PENALTY CHG INCOME-FD ADDIT
32109 INT INC-ASSIGND FDLN-FD ADDIT
32110 CASH OVER
32111 REPAY BDEBT-INTER.
32112 REPAY BAD DEBT-LATE CHG
32113 CONT COLL COSTS PAID-FD ADDIT

32114 ACTL COLL COSTS PAID-FD ADDIT
32115 LITIGATION COST PAID-FD ADDIT

32116 PLEDGE REVENUE-PRIOR PERIODS G
32117 EXTRAORDINARY INCOME/RECEIPTS
32118 FUND ADDITN-UHERP TENANT RENOV
32200 LEGISLATIVE TRFR IN FROM UHSA
32201 LEGISLATIVE TRFR IN FROM UHC
32202 LEGISLATIVE TRFR IN FROM UHD
32203 LEGISLATIVE TRFR IN FROM UHV
32204 LEGISLATIVE TRFR IN FROM UH
32205 LEGISLATIVE TRFR IN FROM OTHER
32300 NON-MAND TRFR FROM UHSA
32301 NON-MAND TRFR FROM UHCL

32302 NON-MAND TRFR FROM UHD
32303 NON-MAND TRFR FROM UHV
32304 NON-MAND TRFR FROM UH
32305 NMT FM UHSA-SP ALLOC ENDOW INC
32310 ENDOWMT MATCH INTERCAMPUS IN
32311 ENDOWMT INC INTERCAMPUS IN
32400 MAND TRFR FROM UHSA
32401 MAND TRFR FROM UHCL
32402 MAND TRFR FROM UHD
32403 MAND TRFR FROM UHV
32404 MAND TRFR FROM UH
32405 PLEDGED FEE TRNSFRS

32406 DESIG TUIT PLDG CL
32407 DESIG TUIT PLDG DC
32408 DESIG TUIT PLDG VC - FROM
32409 DESIG TUIT PLDG UH
32410 SKILES FEE PLDG CL-FROM

32411 SKILES FEE PLDG DC-FROM
32412 SKILES FEE PLDG VC-FROM
32413 SKILES FEE PLDG UH-FROM
33100 MT FROM CUR UNR GEN
33101 MT FROM SERVICE DEPT
33102 MT FR CUR UNR- SKILES
33103 MT FROM DESIG UNR
33104 MT FR GEN FEES PLEDGES
33105 MT FROM AUX ENT UNR
33106 MT FROM CUR RES LOC
33107 MT FROM SCHOL FNDS
33108 MT FROM CONT/GRANTS
33109 MT FROM LOAN FUNDS
33110 MT FROM ENDOW FUNDS

33111 MT FROM UNEX PLANT
33112 MT FROM REN/REPL
33113 MT FROM RET OF INDB
33114 MT FROM INV IN PLT
33117 MT FR E&G-HEAF DBT SVC UHC
33118 MT FR E&G-HEAF DBT SVC UHD
33119 MT FR E&G-HEAF DBT SVC UHV
33120 MT FR E&G-HEAF DBT SVC UH
33500 NMT FROM CUR UNR GE
33501 NMT FROM SERV DEPT
33502 NMT, SKILES SPRING-FROM

33503 NMT, SKILES SUMMER-FROM
33504 NMT, TPEG FALL-FROM
33505 NMT, TPEG SPRING-FROM
33506 NMT, TPEG SUMMER-FROM
33507 NMT, SKILES FALL-FROM
33508 NMT FR EG-FB REALLOC
33509 NMT FROM DESIG UNR
33510 NMT SKILES SPRING-FROM
33511 NMT SKILES SUMMER-FROM
33512 NMT TPEG FALL-FROM

33513 NMT TPEG SPRING-FROM
33514 NMT TPEG SUMMER-FROM
33515 NMT SKILES FALL-FROM
33516 NMT FR DES-DESIG TUIT REALLOC
33517 NMT FROM AUX ENT UN
33518 NMT FROM CUR RES LO
33519 NMT FROM SCHOL FUND
33520 NMT FROM CONT/GRANT
33521 NMT FROM LOAN FUNDS
33522 NMT FROM ENDOW FUND

33523 NMT FROM UNEX PLANT
33524 NMT FROM REN/REPL

33525 NMT FROM RET OF IND
33526 NMT FROM INV IN PLT
33528 NMT APPROP TRFR FROM OTH APROP
33529 NMT FROM AUX-STUDENT SERV FEES
33530 NMT FROM DESIG-MOORES ENDOW
33532 NMT FR OTH FD-PLANNED REPL RES
33533 NMT FROM OTH FUND-HEAF FUNDS
33534 NMT FR OTH FD-EQUITY TRANSFER
33535 NMT FROM SP ALLOC ENDOW INC

33536 NMT FROM ENDOW MATCHING INC
33537 NMT-ENDOW INC TRF IN
33538 NMT-MINERAL RIGHTS INC TRF IN
33546 NMT IN-RECLASS PLANT CIP
34100 RETIRE INDEBT-BONDS
34101 RETIRE INDEBT-LOANS
34102 RETIR INDBTDNSS INT
34103 RETIR DEBT-DEFEASEMT
34104 RETIR INDBT-ACCRUED INT EXP
34105 INTEREST EXP-AMORTIZE BD PREM

34106 INTEREST EXP-AMORTIZE BD DISC
34200 REDUCTIONS TO PLANT - WRITE OF
34201 SOLD
34202 LOST OR STOLEN

34203 ABANDONED
34204 TRANSFERRED
34205 REDUCTIONS TO PLANT - RECLASS
34206 SALVAGED
34207 OBSOLETE
34208 TRADED - IN
34209 EXPENDABLE ITEM
34210 LIBRARY BOOKS WITHDRAWN
34211 RETURNED TO VENDOR
34212 RETURNED TO SPONSOR
34213 DUPLICATE ITEM
34214 BOND PAYABLE DEBT TO UNEXPENDE
34215 BONDS PAYABLE REDUCTION

34216 NOTES PAYABLE REDUCTION
34217 LEAS PUR PAY REDUCTN
34218 EQP HLD TRST REDUCTN
34219 GAIN ON SALE OF CAPITAL ASSETS
34220 LOSS ON SALE OF CAPITAL ASSETS
34221 GAIN INTERAGY TRFR CAP ASSETS
34222 LOSS INTERAGY TRFR CAP ASSETS
34223 COM PAPR PAYBL-DEBT TO UNEXPND
34224 COMM PAPR PAYBL-EQUITY REDUCT
34225 EQUIPMENT TRF OUT NON-STATE AG

34230 GASB34 ADJ-CAP THRESHOLD CHNGS
34231 GASB CHANGES-BEG BAL ADJUST
34232 GASB34 ADJ-INFRASTR ASSETS CHG
34233 GASB34 ADJ-FACILITY ASSTS CHGS
34234 GASB34 ADJ-OTHER CAP ASSET ADD
34235 GASB34 ADJ-OTHER CAP ASSET RED
34240 RECLASS ACC DEP-PY ADJ-BLDGS
34241 RECLASS ACC DEP-PY ADJ-INFRSTR
34242 RECLASS ACC DEP-PY ADJ-FACILTY

34243 RECLASS ACC DEP-PY ADJ-EQUIP
34244 RECLASS ACC DEP-PY ADJ-VEHICLE
34245 RECLASS ACC DEP-PY ADJ-BOATS
34246 RECLASS ACC DEP-PY ADJ-LIB BKS
34247 RECLASS ACC DEP-PY ADJ-MUS/ART
34248 RECLASS ACC DEP-PY ADJ-OTH CAP
34249 RECLASS ACC DEP-PY ADJ-AIRCRFT
34250 RECLASS ACC DEP-ADDITN-BLDGS
34251 RECLASS ACC DEP-ADDITN-INFRSTR
34252 RECLASS ACC DEP-ADDITN-FACILTY
34253 RECLASS ACC DEP-ADDITN-EQUIP
34254 RECLASS ACC DEP-ADDITN-VEHICLE
34255 RECLASS ACC DEP-ADDITN-BOATS
34256 RECLASS ACC DEP-ADDITN-LIB BKS
34257 RECLASS ACC DEP-ADDITN-MUS/ART
34258 RECLASS ACC DEP-ADDITN-OTH CAP

34259 RECLASS ACC DEP-ADDITN-AIRCRFT
34260 RECLASS ACC DEP-DELETN-BLDGS
34261 RECLASS ACC DEP-DELETN-INFRSTR
34262 RECLASS ACC DEP-DELETN-FACILTY
34263 RECLASS ACC DEP-DELETN-EQUIP
34264 RECLASS ACC DEP-DELETN-VEHICLE
34265 RECLASS ACC DEP-DELETN-BOATS
34266 RECLASS ACC DEP-DELETN-LIB BKS
34267 RECLASS ACC DEP-DELETN-MUS/ART
34268 RECLASS ACC DEP-DELETN-OTH CAP
34269 RECLASS ACC DEP-DELETN-AIRCRFT
34270 RECLAS ACC DEP-INC TRF-BLDGS
34271 RECLAS ACC DEP-INC TRF-INFRSTR
34272 RECLAS ACC DEP-INC TRF-FACILTY

34273 RECLAS ACC DEP-INC TRF-EQUIP
34274 RECLAS ACC DEP-INC TRF-VEHICLE
34275 RECLAS ACC DEP-INC TRF-BOATS
34276 RECLAS ACC DEP-INC TRF-LIB BKS
34277 RECLAS ACC DEP-INC TRF-MUS/ART
34278 RECLAS ACC DEP-INC TRF-OTH CAP
34279 RECLAS ACC DEP-INC TRF-AIRCRFT
34280 RECLAS ACC DEP-DEC TRF-BLDGS
34281 RECLAS ACC DEP-DEC TRF-INFRSTR
34282 RECLAS ACC DEP-DEC TRF-FACILTY
34283 RECLAS ACC DEP-DEC TRF-EQUIP

34284 RECLAS ACC DEP-DEC TRF-VEHICLE
34285 RECLAS ACC DEP-DEC TRF-BOATS
34286 RECLAS ACC DEP-DEC TRF-LIB BKS
34287 RECLAS ACC DEP-DEC TRF-MUS/ART
34288 RECLAS ACC DEP-DEC TRF-OTH CAP
34289 RECLAS ACC DEP-DEC TRF-AIRCRFT
34340 RECLS ACC AMO-PY ADJ-SFTWR PUR
34341 RECLS ACC AMO-PY ADJ-SFTWR DEV
34342 RECLS ACC AMO-PY ADJ-OTH INTAN
34350 RECLS ACC AMO-ADDITN-SFTWR PUR
34351 RECLS ACC AMO-ADDITN-SFTWR DEV
34352 RECLS ACC AMO-ADDITN-OTH INTAN
34360 RECLS ACC AMO-DELETN-SFTWR PUR
34361 RECLS ACC AMO-DELETN-SFTWR DEV
34362 RECLS ACC AMO-DELETN-OTH INTAN
34370 RECLS ACC AMO-INC TRF-SFTWR PU
34371 RECLS ACC AMO-INC TRF-SFTWR DE

34372 RECLS ACC AMO-INC TR-OTH INTAN
34380 RECLS ACC AMO-DEC TR-SFTWR PUR
34381 RECLS ACC AMO-DEC TR-SFTWR DEV
34382 RECLS ACC AMO-DEC TR-OTH INTAN
35100 TPI CANC 10%PR7/2/72
35101 TPI CANC 15%PR7/2/72
35102 TPI CANC 10%AT7/1/72
35103 TPI CANC 15%AT7/1/72
35104 TPI CANC 20%AT7/1/72
35105 TPI CANC 30%AT7/1/72
35106 DTH PRIN & INT CANCL

35107 DISBLTY PRIN/INT CAN
35108 MILITRY PRIN/INT CAN
35109 BANKRPTY PRN/INT CAN
35110 P&I CANC-VOLSVC 15%-LN CANCEL
35111 P&I CANC-VOLSVC 20%-LN CANCEL
35112 P&I CANC MILIT 12% PRIOR-CANCL
35113 INTEREST CANCELLATN
35114 LOAN P&I CANCEL(LAW ENFORCE) 1

35117 WRITE OFFS
35118 P&I ASSIGNMENTS-LOAN CANCEL
35119 ADMINISTRATIVE COSTS

35120 ADM-TRANS TO/FR PROG-FD DEDUCT
35121 COLLECT COSTS-AGENCY
35122 COLLCT COST-INTERNAL
35123 LITIGATION EXPENSE-FD DEDUCT
35124 REPAY TO FED GOVT-FD DEDUCT
35125 REPAYMENTS TO INSTIT-FD DEDUCT
35126 LN P&I CANCEL-15% TEACHER SPEC

35129 LN P&I CANCEL-15% EARLY INTRVE
35132 LN P&I CANCEL-15% NURSE/MED TE
35135 LN P&I CANCEL-15% CHILD/FAM SV

35138 LN P&I CANCL-15% TCHR/MTH/SCI/
35141 LN P&I CANCEL-15% ISD LIBRARY
35144 LN P&I CANCEL-15% HEAD START

35500 RLZD LOSSES INVESTS
35501 UNRLZD LOSS-INVESTMENT
36100 OTHER FUND DEDUCTS
36101 OTHER FD DED TRST CG
36102 OTHER FUND DEDUCTS-BONDS
36103 OTHER FUND DEDUCTIONS NOTE ISS
36104 OTH FUND DED-ESCROW
36105 CREDIT CARD CLEARING-FD DEDUCT
36106 LAPSED FUNDS
36107 CASH SHORTAGE

36108 AWARD REDUCT-LOCAL
36109 AWARD REDUCT-PRIVATE
36110 AWARD REDUCT-FEDERAL
36111 AWARD REDUCT-FED L/C
36112 AWARD REDUCT-STATE
36113 ENDOWMENT INCOME CLR

36114 DESTRUCTION FROM NATURAL DISAS
36115 EXTRAORDINARY LOSSES
36116 REDUCT OF ENDOW-DISTRIB INCOME

36117 ENDOW INC-RETURN TO PRINCIPAL
36118 FUNDS TO ENDOWMENT FDS (FD-6)

36198 EQUIPMENT TRF OUT-OTHER AGENCY
36199 EQUIPMENT TRF IN-OTHER AGENCY
36200 LEGISLATIVE TRFR OUT TO UHSA
36201 LEGISLATIVE TRFR OUT TO UHC
36202 LEGISLATIVE TRFR OUT TO UHD
36203 LEGISLATIVE TRFR OUT TO UHV
36204 LEGISLATIVE TRFR OUT TO UH
36205 LEGISLATIVE TRFR OUT TO OTHERS
37100 NON-MAND TRFR TO UHSA
37101 NON-MAND TRFR TO UHCL
37102 NON-MAND TRFR TO UHD
37103 NON-MAND TRFR TO UHV
37104 NON-MAND TRFR TO UH
37105 NMT TO UHSA FOR IAA
37106 NMT TO UH-SP ALLOC ENDOW INC

37107 NMT TO UHCL-SP ALLOC ENDOW INC
37108 NMT TO UHD-SP ALLOC ENDOW INC
37109 NMT TO UHV-SP ALLOC ENDOW INC
37110 ENDOWMT MATCH INTERCAMPUS OUT
37111 ENDOWMT INC INTERCAMPUS OUT
37200 MAND TRFR TO UHSA
37201 MAND TRFR TO UHCL
37202 MAND TRFR TO UHD
37203 MAND TRFR TO UHV
37204 MAND TRFR TO UH
37205 PLEDGED FEE TRNSFS
37206 DISB-PLG REV TRAN SYS
37207 DESIG TUIT PLDG CL_

37208 DESIG TUIT PLDG DC_
37209 DESIG TUIT PLDG VC - TO
37210 DESIG TUIT PLDG UH_
37211 SKILES FEE PLDG CL-TO
37212 SKILES FEE PLDG DC-TO
37213 SKILES FEE PLDG VC-TO

37214 SKILES FEE PLDG UH-TO
37300 MT TO CUR UNR GEN
37301 MT TO SERVICE DEPT
37302 MT TO DESIG UNR
37303 MT-INST MCH FED LOAN
37304 MT TO AUX ENT UNR
37305 MT TO CUR RES LOC
37306 MT TO SCHOL FNDS
37307 MT TO CONT/GRANTS
37308 MT TO LOAN FUNDS
37309 MT-INST MATCH FED LOAN
37310 MT TO ENDOW FUNDS
37311 MT TO UNEX PLANT
37312 MT TO REN/REPL
37313 MT TO RET OF INDEBT GUF

37314 MT TO RET OF INDB
37315 MT TO INDEBT-SKILES
37316 MT TO INV IN PLANT
37317 MT TO RET-HEAF DBT SVC UHC
37318 MT TO RET-HEAF DBT SVC UHD
37319 MT TO RET-HEAF DBT SVC UHV
37320 MT TO RET-HEAF DBT SVC UH
37400 NMT TO CUR UNR GEN
37401 NMT TO SERV DEPT
37402 NMT SKILES SPRING-TO
37403 NMT SKILES SUMMER-TO
37404 NMT TPEG FALL-TO

37405 NMT TPEG SPRING-TO
37406 NMT TPEG SUMMER-TO
37407 NMT SKILES FALL-TO
37408 NMT TO EG-FB REALLOC
37409 NMT TO DESIG UNR
37410 NMT, SKILES SPRING-TO
37411 NMT, SKILES SUMMER-TO
37412 NMT, TPEG FALL-TO
37413 NMT, TPEG SPRING-TO
37414 NMT, TPEG SUMMER-TO

37415 NMT, SKILES FALL-TO
37416 NMT TO DES-DESIG TUIT REALLOC_
37417 NMT TO AUX ENT UNR
37418 NMT TO CUR RES LOC
37419 NMT TO SCHOL FUNDS
37420 NMT TO CONT/GRANT
37421 NMT TO LOAN FUNDS
37422 NMT TO ENDOW FUND
37423 NMT TO UNEX PLANT
37424 NMT TO REN/REPL
37425 NMT TO RET OF INDBT

37426 NMT TO INV IN PLANT
37428 NMT APPROP TRFR TO OTH APPROP
37429 NMT TO AUX-STUDENT SERV FEES
37430 NMT TO AUX-MOORES ENDOW
37432 NMT TO PLT FD-HEAF FUNDS
37433 NMT TO PLT FD-PLANNED REPL RES
37434 NMT TO OTH FD-EQUITY TRANSFER
37435 NMT TO SYS-SP ALLOC ENDOW NC
37436 NMT TO ENDOW MATCHING INC
37437 NMT-ENDOW INC TRF OUT
37438 NMT-MINERAL RIGHTS INC TRF OUT

37446 NMT OUT-RECLASS PLANT CIP
37450 NMT TO DESIG UNR FOR IAA
39320 RESTATEMENT-TRS PENSION/OPEB

39321 AFR-OTHER FUND ADDITIONS
39322 RESTATEMENTS-OTHER
39361 AFR-OTHER FUND DEDUCTIONS
39401 AFR-TUIT/FEE DISCOUNT

39402 AFR-GIFTS, CURR OP RES/DEPTS
39403 AFR-GASB 33 GIFT REVENUE
39404 AFR-GASB 33 ADDTL GIFT REVENUE
39405 AFR-GRNT ADJ & IDC ELIM-FED
39406 AFR-GRT ADJ & IDC ELIM-FED P/T
39407 AFR-GRNT ADJ & IDC ELIM-STATE
39408 AFR-GRT ADJ & IDC ELIM-ST P/T
39409 AFR-GRNT ADJ & IDC ELIM-LOCAL
39410 AFR-GRT ADJ & IDC ELIM-PRIVATE
39411 AFR-SEFA GRANT REVENUE OFFSET
39412 AFR-INTEREST INC PROCEEDS
39413 AFR-INVESTMENT INC PROCEEDS
39414 AFR-TUIT DISC AUXILIARY REV
39425 AFR-OTH CASH TRFR-IN BTW AGYS

39430 AFR-ADMIN ALLOW ELIM
39501 AFR-STUDENT AID EXPENSES

39502 AFR-BAD DEBT EXP-UNCLLCTBL PLG
39503 AFR-CAPITAL OUTLAY ACQUISTIONS
39504 AFR-VACATION EXPENSE
39505 AFR-WORKER'S COMP CLAIMS
39506 AFR-UNEMPLOYMENT COMP CLAIMS
39507 AFR-SEFA GRANT EXPENSE OFFSET
39508 AFR-PASS-THRU EXPENSE ADJ

39509 AFR-FED PASS-TO EXP ADJ MATRIX
39510 AFR-ST PASS-TO EXP ADJ MATRIX
39511 AFR-P/T EXP ADJ MATRIX SUB-A1
39512 AFR-P/T EXP ADJ MATRIX SUB-A2
39513 AFR-P/T EXP ADJ MATRIX SUB-B1
39514 AFR-P/T EXP ADJ MATRIX SUB-B2
39515 AFR-P/T EXP ADJ MATRIX SUB-C1
39516 AFR-P/T EXP ADJ MATRIX SUB-C2
39517 AFR-P/T EXP ADJ MATRIX SUB-D1
39518 AFR-P/T EXP ADJ MATRIX SUB-D2
39519 AFR-P/T EXP ADJ MATRIX SUB-E1
39520 AFR-P/T EXP ADJ MATRIX SUB-E2
39521 AFR-DEPRECIATION EXPENSE
39522 AFR-AMORTIZATION EXPENSE
39523 TRS PENSION EXPENSE
39524 TRS PENSION CONTRIBUTION
39525 AFR-OTH CASH TRFR-OUT BTW AGYS
39526 TRS OTHER EXPENSE
39527 AFR-INT EXP-CAPITAL BORROWING

39529 AFR-PRIN PYMT-CAPITAL BORROWNG
39530 AFR-ADMINISTRTV CHARGES

39531 AFR-OTHER OPERATING EXPENSE
39533 OPEB EXPENSE
39534 OPEB CONTRIBUTION
39975 RESERVE FOR PRE-ENCUMBRANCES
40100 TUITION-RES **DO NOT USE**
40101 TUITION FOREIGN **DO NOT USE**
40102 TUITION-FRN **DO NOT USE**
40105 SKILES ACT FEE
40106 TPEG FROM TUITION
40107 BAD DEBTS-TUITION-REV
40108 TUITION REFUND

40109 TPEG TX PUB ED GRANT
40110 SKILES ACT EXCLUSION
40111 LAW TUITION SET ASIDE FUNDS
40112 TX B-ON-TIME TUITION SET ASIDE
40113 DOCTORAL DEGREE TUIT SET ASIDE
40120 GR-VAR TUIT-PREMIUM-RES
40121 GR-VAR TUIT-PREMIUM-NR
40122 GR-VAR TUIT-PREMIUM-FOR

40123 GR TUITION CAP RES 54.012
40124 UG TUIT CAP-3PEAT RES 54.014
40130 TUIT STAT-RES **DO NOT USE**
40131 TUIT STAT-NON-RES ** DO NOT US
40132 TUIT STAT-FOREIGN**DO NOT USE*
40140 GRAD RES TUIT**DO NOT USE
40141 GRAD NR TUIT**DO NOT USE
40142 GRAD FOR TUIT**DO NOT USE

40150 UG-VAR TUIT-STATUTORY-RES
40151 GR-VAR TUIT-STATUTORY-RES
40160 UG-VAR TUIT-STATUTORY-NR
40161 GR-VAR TUIT-STATUTORY-NR
40170 UG-VAR TUIT-STATUTORY-FOR
40171 GR-VAR TUIT-STATUTORY-FOR
40270 UG-FIX TUIT-STATUTORY-FOR
40280 UG-FIX TUIT-STATUTORY-RES

40285 UG-FIX TUIT-STATUTORY ADJ-RES
40290 UG-FIX TUIT-STATUTORY-NR
40295 UG-FIX TUIT-STATUTORY ADJ-NR
40300 GR-DESIG TUIT**DO NOT USE
40301 BAD DEBT-RES DESIG-REV
40302 BAD DEBTS-DESIGNATED TUIT-REV
40303 REFUNDS-DESIGNATED TUITION
40310 TUIT DIFF DESI-RESID**DO NOT U
40311 TUI DIFF DES-NON-RES**DO NOT U

40312 TUIT DIFF DESIG-FOREIG**DO NOT
40320 TUIT GEN DESIG-RES **DO NOT US
40321 TUI GEN DES-NON-RES**DO NOT US
40322 TUIT GEN DES-FORE**DO NOT USE*
40330 GRADUATE DESIG TUIT**DO NOT US

40340 UG-TUIT DIF DES-RES**DO NOT US
40341 GR-TUIT DIF DES-RES**DO NOT US
40350 UG-TUIT DIF DES-NR**DO NOT USE
40351 GR-TUIT DIF DES-NR**DO NOT USE
40360 UG-TUIT DIF DES-FOR**DO NOT US
40361 GR-TUIT DIF DES-FOR**DO NOT US
40370 UG-VAR TUIT-DESIGNATED-RES
40371 GR-VAR TUIT-DESIGNATED-RES
40372 UG-VAR TUIT-DEREG DESIG-RES
40373 GR-VAR TUIT-DEREG DESIG-RES

40380 UG-VAR TUIT-DESIGNATED-NR
40381 GR-VAR TUIT-DESIGNATED-NR
40382 UG-VAR TUIT-DEREG DESIG-NR
40383 GR-VAR TUIT-DEREG DESIG-NR

40390 UG-VAR TUIT-DESIGNATED-FOR
40391 GR-VAR TUIT-DESIGNATED-FOR
40392 UG-VAR TUIT-DEREG DESIG-FOR
40393 GR-VAR TUIT-DEREG DESIG-FOR
40400 UG-VAR TUIT-DRG DES-NR ASMT-UH
40401 GR-VAR TUIT-DRG DES-NR ASMT-UH
40410 UG-FIX TUIT-DRG DES-NR ASMT-UH
40440 UG-FIX TUIT-DEREG DESIG-FOR
40450 UG-FIX TUIT-DEREG DESIG-RES
40460 UG-FIX TUIT-DEREG DESIG-NR
40470 UG-FIX TUIT-DESIGNATED-FOR

40480 UG-FIX TUIT-DESIGNATED-RES
40485 UG-FIX TUIT-DESIGNATED ADJ-RES
40490 UG-FIX TUIT-DESIGNATED-NR
40495 UG-FIX TUIT-DESIGNATED ADJ-NR
40500 UG-STUDENT SERVICE 54.5061
40501 BAD DEBTS-STU SERV FEE-REV
40502 REFUNDS-STU SERV FEE
40503 GR-STUDENT SERVICE 54.5061
40700 UG-COURSE FEES (VTCA 54.051)

40701 UG-LAB FEES (VTCA 54.501)
40702 UG-SPECIAL FEES, FINES & ASSES
40703 UG-ORIENTATION FEES
40705 UG-INTER STUDENT SRVC FEE
40706 UG-REGISTRATION - ENROLL FEES
40707 OPT CONTRACT FEE
40708 UG-LATE REGISTRATION FEE
40709 UG-STUDY ABROAD FEES
40710 UG-STDNT/UNIV CTR FEE ED 54.5X
40711 UG-HEALTH CTR FEE (54.504)
40712 UG-COMPUTER USE FEE
40713 UG-LIBRARY FEE

40714 UG-INTER EDU FEE
40715 UG-APPL FEE FORMER STUD
40716 UG-APPLICATION FEES
40717 GR-APPLICATION FEE
40718 UG-UH-ADMISSION FEES
40719 UG-UH-TRANSCRIPT FEE
40720 UG-GRADUATION/DIPLOMA FEE
40721 GR-THESIS BINDING FEE
40722 UG-LIBRARY BOOK REPLACEMENT FE

40723 UG-INSTALLMENT PLAN FEE
40724 UG-IDENTIFICATION CARD FEE
40725 UG-CONFERENCE, WKSHOPS, & TRNI
40726 UG-EQUIPMENT USE FEES
40727 UG-EDU RESOURCE FEE
40728 UG-STUDENT TESTING FEES

40729 UG-CONSULT / EVALU FEES
40730 UG-PLACEMENT SERVICES

40732 UG-REC / INTRAMURAL FEES
40733 UG-BURSAR SERVICES FEE

40734 UG-INT STDN PRCS FEE(S)
40735 UG-DEPT SPECIFIC FEES 1
40738 UG-SFS LATE FEE
40739 UG-SFS SEV OF SERVC FEE (SOS)

40740 UG-DIST EDUC FEE - ITV
40741 UG-DIST EDUC FEE - WEB
40742 UG-DIST EDUC FEE - FT BEND
40743 UG-DIST EDUC FEE - OFF CAM
40745 UG-REFUND OF PARKING FEES
40746 UG-REFUND OF LATE REG FEE
40747 UG-REFUND OF INTER EDUC
40749 UG-REFUND OF ENG LANG INSTIT

40750 UG-REFUND-TELECOM FEES
40751 UG-REFUND OF STU CENTER FEES
40752 UG-REFUND OF INCIDENTAL FEE
40754 BAD DEBTS-OTHER FEES-REV
40755 UG-REFUNDS-OTHER FEES
40757 UG-REFUNDS-COURSE FEES
40758 UG-REC FACILITY FEE 54.5X
40759 UG-UHCL STDNT CTR FEE 54.540
40760 GR-MASTER OF BUSINESS ADMIN FE
40761 UG-EXTENDED ACCESS & SUPPORT F
40762 UG-CONV FEE-CRED CRD-TU&FE

40763 UG-UTILITY ASSESSMENT FEE
40764 STUDENT DOCUMNT PROCESSING FEE
40765 NURSING FEE
40766 ADVISING FEE
40767 STUDENT TEACHING FEES
40770 UG UNIVERSITY SERVICES FEE
40780 UG CONSOLIDATED INCIDENTAL FEE
40786 UG CREDIT CARD APPLICATION FEE
40787 INTL CREDIT CARD APPLICATN FEE
40788 GR CREDIT CARD APPLICATION FEE

40789 SCHOL ALLOW-TUIT/FEE DISCOUNT
40790 GR COURSE FEES
40791 GR SPEC FEES FINES&ASSMT
40792 GR INTERNATIONAL STUDENT SVC
40793 GR LATE REGISTRATION FEE
40794 GR COMPUTER USE FEE
40795 GR LIBRARY FEE
40796 GR INTERNATIONAL EDU FEE
40797 GR APPL FEE FORMER STUDE
40798 GR ADMISSIONS FEES
40799 GR TRANSCRIPT FEE
40800 GR GRADUATION/ DIPLOMA FEE
40801 GR INSTALLMENT FEE
40802 GR IDENTIFICATION FEE
40803 GR BURSARS SERVICE FEE
40804 GR-UHCL STDNT CTR FEE 54.540
40805 GR EXT ACCESS&SUPPORT FEE
40806 GR UTILITY ASSESSMENT FEE

40809 GR-CONV FEE-CRED CRD-TU&FE
40810 GR- LAB FEES (VTCA 54.501)
40811 GR ORIENTATION FEES
40812 GR REGIST - ENROLLMENT FEES
40813 GR STUDY ABROAD FEES
40814 GR-STDNT/UNIV CTR FEE ED 54.5X
40815 GR HEALTH CTR FEE (VTCA 54.504
40816 GR APPLICATION FEES
40817 GR LIBRARY BOOK REPLACE FEE
40818 GR IDENTIFICATION CARD FEE
40819 GR EQUIPMENT USE FEES
40820 GR STUDENT TESTING FEES
40821 GR DEPT SPECIFIC FEES 1
40824 GR SFS LATE FEE
40825 GR SFS SEV OF SERVC FEE (SOS)
40826 GR DIST EDUC FEE - OFF CAMPUS
40827 GR-REC FACILITY FEE 54.5X

40828 GR SCHOLAR INC PROPERTY DEP
40829 GR-CONFERENCE,WKSHOPS AND TRN
40850 UG FIX UNIVERSITY SERVICES FEE
40860 UG FIX CONSOL INCIDENTAL FEE
40870 GR UNIVERSITY SERVICES FEE
40880 GR CONSOLIDATED INCIDENTAL FEE
40980 BAD DEBTS - OTHER LN/COLL FEES

40981 PSSA - SFS COLLECTION FEE
40982 INST STDT LOAN INTEREST
40983 INST STDT LOAN SERVICE CHARGE

41000 TUITION-FRN EXMP**Do Not Use**
41100 STATE APPROPRIATIONS
41101 STATE GEN REV APPR
41102 GEN REV REDUCTION, MANDATED
41103 ADD'L ST FUND FOR SAL INC

41104 TX WASTE CENTER PROJ
41105 HEAF
41106 SUB CONTR LAMAR UNIV
41107 SUB CONTRACT UT-AUSTIN

41108 SUB CONTRACT UTHSC
41109 NON-GEN REV REDUC, MANDATED
41110 SUBCONTRACT UT GALVESTON MED
41111 SUB CONTRACT TAMU ENGR
41112 GEN REV-SALARY INCREASE
41113 ENGINEER & TECH CONSORTIUM
41114 STA APPROP-TUIT REV BD RETIRE
41300 ST APP, STAFF BENEFIT
41301 STATE APPROPRIATION, GROUP INS
41302 RETMT ORP 1.31% - FD1
41303 UNEMPLOY COMP - FD1 ST PD
41304 WRKMN'S COMP-FD1 ST PD

41305 FICA BENEFIT REPLACEMENT PAY
41306 ST PD RET MATCH ORP 6.00%-FD 1
41307 ST PD RET MATCH TRS - FD 1
41308 ST PD MATCH ORP 6% FD1 REIMB
41600 FED CONTS & GRANTS
41601 ADM ALLOW-FED PROG
41602 BAD DEBTS-FED CONT/GRANT-REV

41603 REFUNDS-FED CONT/GRT
41610 ARRA FED GRNT-PASS FR STA AGCY
41800 INDIRECT CST REC-FED

41950 PASS THRU FED GRANT FROM STATE
41951 PASS THRU FED GRNT STATE UNIV
42000 INDIRECT CST REC-FD PASS THRU
42099 INDIRECT COST RECOVERY
42100 INDIRECT CST REC-STATE
42200 LICENSE PLT SCHOLARSHIPS (DOT)

42201 STATE CONTS & GRANTS
42202 BAD DEBT-STA CONT/GRANT-REV

42203 REFUNDS-STA CONT/GRT
42204 B-ON-TIME GRANT
42300 INDIRECT CST REC-ST PASS THRU
42400 TEXAS GRANT PROGRAM
42401 PASS TH ST GRT FR ST AGY-REV
42402 ADV TECH PROGRAM
42403 ADV RES PROGRAM

42404 TEXAS CWS PROG
42405 DEVEL EDU PROG - COORDINATE BD
42406 ENERGY RESEARCH PROG-COORD BD
42407 TX FIFTH YR ACCTNG SCHOL
42408 ADD STATE FD FACULTY SALARY IN
42409 TX EXCELLENCE FUND
42410 GR APPN STATE LONGEVITY HI ED

42411 ROBERTA HIGH MEM PHARMACY RES
42412 ECON DISADVANTAGED STU RETENTI
42413 ENROLLMENT GROWTH FDS-ACA INST
42414 OTH TRFR W/I FD/ACT BTW ST AGY
42415 P/T FM ST GNT/AGY-TRIP REALLOC

42450 PASS THRU ST GRANT ST UNI
42500 LOCAL CONTS & GRANTS
42501 BAD DEBT-LOC CONT/GRANT-REV

42502 REFUNDS-LOC CONT/GRT
42600 INDIRECT CST REC-LOCAL
42700 INDIRECT CST REC-PRV CONTRACT
42800 INDIRECT CST REC-PRV GRANT

42900 SUPP FROM OTH COMPONENTS
42901 RESTRCTD-GIFT INCOME
42902 GIFTS, STUD. ASST.
42903 GIFTS, UNRESTRICTED
42904 GIFTS, CUR. OP. RES./DEPTS
42905 GIFTS, OTHER REST.
42906 GIFTS, MATCHING/RESTRICTED
42907 GIFTS, MATCH UNRESTRICTED
42908 GIFTS, QUID PRO QUO

42909 GIFTS IN KIND RESTRICTED
42910 GIFTS IN KIND DESIGNATED
42911 GIFTS IN KIND AGENCY

42912 GFTS,MDSE(PROCEEDS)
42913 GIFTS FROM NON-UH FOUNDATIONS
42914 SCHOLARSHIP INC PROPERTY DEP
42915 AGENCY FUND INCOME

42916 GASB 33 GIFT REVENUE
42917 GASB33 ADDITIONAL GIFT REVENUE
42918 Graduate Alumni Donation Fee
42919 GIFTS IN KIND AUXILIARY
42920 FUNDS FROM FERV FOUNDATION

42921 FUNDS FROM HOUSTON ALUMNI ORG
42922 FUNDS FROM HOUSTON ATHLETC FDN

42923 FUNDS FROM BAUER COB FOUNDTN
42924 FUNDS FROM LAW FOUNDATION
42925 FUNDS FROM UH FOUNDATION
43100 RESTR SUPPORT-PRIVATE CONTRACT
43101 UNRESTR-GRANTS/CONTR
43102 DES SUPPORT-PRIVATE CONTRACT
43103 PRIV. GRANTS/CONTR.
43104 BAD DEBT-PVT CONT/GRANT-REV

43105 REFUNDS-PVT CONT/GRT
43106 PROGRAM INCOME PRIVT GRNT-CONT
43300 INT/GOVT AGENCY OBL
43301 INTEREST EARNED ON CDS

43302 INTEREST-STATE TREASURY
43303 OTHER INTEREST INCOME
43304 INT-SHORT TERM INV
43305 INT-NOTES RECVBL
43306 ACCRUED INTEREST INCOME CLEAR
43307 MINERAL RIGHTS AND ROYALTIES
43308 RLZD GAIN-INVESTMENT
43309 RLZD LOSS-INVESTMENT
43310 UNRLZD GAIN-INVESTMENT-REV
43311 UNRLZD LOSS-INVESTMENTS
43312 COST OF INVESTMENT INCOME
43500 ENDOW. INC. DISTR.
43600 NONTAXBL SALES/SVC-E&G-DEPT 1

43606 TAXABLE SALES/SERV-E&G-DEPT 1
43608 COMMISSIONS - L1,2
43609 LICENSE/ROYALTY
43610 CONFERENCE REGISTRATION - TAX
43611 CONFERENCE REGISTRATION-NONTAX
43612 MEMBERSHIP DUES - L1,2
43613 SUBSCRIPTION REVENUES - L1,2
43614 CONTINUING EDUCATION - TAXABLE

43615 CONTINUING EDUCATION - NONTAX
43616 CONFERENCE INSTITUTE - TAXABLE
43617 OPTOMETRY CLINIC
43618 CONFERENCE INSTITUTE - NON TAX
43619 ADMIN SERVICES REVENUE - L1,2
43620 ORGANIZATION UNDERWRIT - L1L2
43621 RENTALS - L1 L2 - TAXABLE
43622 RENTALS - L1,2 - NONTAXABLE
43623 FACILITY RENTAL-L1, 2 - NONTAX
43624 FACILITY RENTAL - L1,2 - TAX

43625 ROOM, RENTAL - L1,2 - TAXABLE
43626 ROOM RENTAL L1,2 - NONTAXABLE
43627 TELEPHONE REVENUES - L1,2 -TAX
43628 TELEPHONE REVENUES-L1,2-NONTAX
43629 ADVERTISING REV - L1,2 - TAX
43630 ADVERTIS REVENUES-L1,2-NONTAX
43631 FAC & STAFF PKNG-DIRECT
43632 PARKING CITATION-DIRECT
43633 METERS - PARKING-DIRECT-TXBL
43634 ATH PRK - SEAS TCK - NONTAX
43635 PARKING - OTHER - NONTAX

43636 PARKING - OTHER - TAX
43637 FACULTY/STAFF EXAM FEE
43638 GUARANTEES REC'D-POST SEASON
43639 MISC REVENUE - L1,2 - NONTAX
43640 TRAVEL ALLOWANCE-CONF,NCAA
43641 SALE OF SRPLS PROP NON-AUX/NON
43642 MISC REVENUE - L1, 2 TAX
43643 SALE OF SRPLS PROP-NONAUX/TAX
43644 SALE OF SURPLUS PROPERTY - AUX
43645 SALES-STUDENTS, FAC/STAFF -TAX
43646 SALES TO STUDENTS,FACULTY,STAF
43647 LOCAL - CENTRAL SERVICE
43648 HOTEL RENTAL SUBJ TO OCCUP TAX
43649 HOTEL RENT SUBJ LOCAL OCCU TAX

43650 HOTEL RENT EXEMPT FRM OCCU TAX
43651 HOTEL RENTAL 30 DAY EXEMPTION
43652 CONT ED OPEN ENROLLMENT INCOME
43653 CONT ED INHOUSE INCOME


43663 E&G REVENUE TO REMIT TO STATE
43664 GR NONTAX SALES & SERV -E & G
43665 GR TAX SALES & SERV - E & G
43666 GR REINSTATEMENT FEE PARKING
43667 GR MISC REVENUE - L1,2 - NONTA
43900 DISCOUNTS ON SALES - L1,2
43901 MASTERCARD/VISA FEE - L1,2

43902 RETURN CHECK - L1,2
43903 TICKETS,COMPLIMENTARY-AWAY GAM
43904 ALLOWANCES/RET CR CARDS-L1,2
43905 ALLOWANCES/RETURNS - L1,2
43906 UNCOLLECT A/R WRITE OFF - L1,2
43907 BAD DEBT-RESERVE E&G-REV
43908 REFUND OF SALES & SERV - L1,2
43909 REFUND DONORS GIFTS
43910 REFUND OF RENT SUBJ OCCUP TAX
43911 REFUND OF RENT SUBJ LOCAL TAX
43912 REF OF RENT EXEMPT FRM OCC TAX

43913 REFUND OF RENTAL 30 DAY EXEMPT
43914 REFUND OF COMPUTER USE FEES
43915 DEBT SERVICE TRFR TO OTHR COMP
43916 REFUND OF CONT ED FEES
43917 REFUND OF CRIM JUST CNTR FEES
44000 NONTAXBL SALES/SVC-AUX-DEPT 1
44010 TAXABLE SALES/SERV-AUX-DEPT 1
44012 VENDING COMMISSIONS -AUXILIARY

44013 FOOD COMMISSIONS
44014 COMMISSIONS-AUXILIARY
44015 LICENSE/ROYALTY - AUXILIARY
44016 ORGANIZATION UNDERWRITING -AUX
44017 RENTAL - AUX - TAXABLE
44018 RENTAL - AUX - NONTAXABLE
44019 FORFEITS - RENTAL
44020 EQUIPMENT - RENTAL - AUX - TAX
44021 EQUIPMENT RENTAL -AUX- NON TAX
44022 TEL REV - LONG DIST - AUX -TAX
44023 TELEPHONE REVENUES - AUX - TAX
44024 TELEPHONE LONG DST - AUX NONT
44025 TELEPHONE REV - AUX - NONTAX

44026 PARKING - AUX - TAXABLE
44027 PARKING - AUX - NONTAX
44028 STUDENT PARKING-DIRECT
44029 ATH PRK REV-SEAS TCK - TAXABLE
44030 X-RAY
44031 LAB ANALYSIS OR TEST
44032 ADVERTISING R - AUX - TAX
44033 OPERATING & EMERG ROOM
44034 DRUGS & PRESCRIPTION
44035 ADVERTISING REV - AUX - NONTAX

44036 GUARANTEES RECEIVED - AUX
44037 GUEST VALET - AUX - TAXABLE
44038 LAUNDRY -AUX - TAXABLE
44039 GUEST VALET - AUX - NONTAX
44040 LAUNDRY - AUX - NONTAX
44041 MISC REVENUE - AUX - NONTAX
44042 TV AND RADIO
44043 TV/R CONF MEMBER DISTRIB
44044 CONF, NCAA MEMBER DISTRIB-AUX
44045 SALE OF SRPLS PROP AUX - NONTA
44046 MISCELLANEOUS REV - AUX - TAX
44047 SALES LOCAL FUNDS - AUXILIARY



44057 COMMUTER MEAL PLAN FEE
44058 UHERP RENTALS-UNIVERSITY
44059 UHERP RENTALS-NON-UNIVERSITY
44060 DENTAL SERVICES
44151 APPLICATION FEES, DIRECT
44152 PROCESSING FEES, DIRECT
44153 FORFEITURE, DIRECT
44154 SUMMER GUEST, DIRECT, NONTAX
44155 SUMMER GUEST, DIRECT, TAX
44156 CAMP RENTALS, DIRECT, TAX
44157 CAMP RENTALS, DIRECT, NONTAX
44158 CAMPUS RENTALS, DIRECT
44159 HOUSING MISC, DIRECT, NONTAX
44160 HOUSING MISC, DIRECT, TAX

44161 SERVICE REVENUE, DIRECT
44162 NET INC/LOSS - MGMT CO
44163 LAUNDRY SALES
44164 HOUSING RETND CHECKS, DIRECT
44165 HOUSING REFUNDS, DIRECT
44180 HOUSING BAD DEBT
44181 APPLICATION FEES, BILLED
44182 PROCESSING FEES, BILLED
44183 FORFEITURE, BILLED
44184 SUMMER GUEST, BILLED, NONTAX
44185 SUMMER GUEST, BILLED, TAX

44186 RENTAL, BILLED-FURN EFFICIENCY
44187 RENTAL, BILLED-UNFURN EFFNCY
44188 RENTAL, BILLED-FURN 1 BR
44189 RENTAL, BILLED-UNFURN 1 BR
44190 RENTAL, BILLED-FURN 2 BR
44192 RENTAL, BILLED-SINGLE
44193 RENTAL, BILLED-SUPER SINGLE
44194 RENTAL, BILLED-DOUBLE

44195 RENTAL, BILLED-APARTMENT
44196 MISC HOUSING CHGS - BILLED
44199 RENTAL, BILLED-UNFURN TOWNHOUS
44250 VISITOR PARKING, TAX DIRECT
44251 CAMPUS PKNG, NON-TAX DIRECT
44252 PARKING MISC, NON-TAX DIRECT
44253 PARKING MISC, TAX DIRECT

44254 PARKING ALLOWANCE DIRECT
44255 TOWING REVENUE DIRECT
44260 PARKING BAD DEBT EXPENSE
44261 FAC & STAFF PARKING, BILLED
44263 PARKING CITATION, BILLED
44264 STUDENT PARKING, BILLED
44265 TOWING REVENUE, BILLED
44300 DISCOUNTS ON SALES -AUX
44301 RETURN CHECK - AUX
44302 MASTERCARD/VISA FEE - AUX

44303 ALLOWANCES / RETURNS - AUX
44304 UNCOLL A/R WRITTEN OFF - AUX
44305 BAD DEBT-RESERVE AUX-REV
44306 REFUND OF SALES & SERV - AUX
44307 GUARANTEES PAID

44310 GR STUDENT PARKING - AUX
44311 GR NONTAX SALES & SERV - AUX
44400 MEMBERSHIPS
44401 MEMBERSHIPS-MATCHNG
44402 FRIENDS OF A.C.T.
44403 PRIME-TIME PARTNERS

44404 VEHICLE DONATIONS
44405 SWEEPSTAKES
44406 MEMORIAL & PLANNED GIVING
44407 CHALLENGE GRANT
44408 FOUNDATIONS
44409 BUSINESS & INDUSTRY
44410 SPECIAL EVENTS-REV
44411 SPEC EVENTS-UNDRWRIT
44412 AFFINITY GROUP DONATIONS

44413 TV AUCTION-MRCH SALES
44414 TV AUCTION-CSH DONAT
44415 SILENT AUCTION - SALES
44416 PROGRAM TRANSCRIPTS
44417 PROD UNDRWRIT-FNDATN
44418 PROD UNDRWRIT-BUS&IND

44419 PROD UNDRWRIT-UNIV/ED
44420 PROG UNDRWRIT-NON PROFIT ORG
44421 PROG UNDRWRIT-FNDATN
44422 PROG UNDRWRIT-BUS&IND

44423 PROG UNDRWRIT-UNIV/ED
44424 PRINT UNDERWRITING
44425 TELECONF-FOUNDATION
44426 TELECONF-BUS&IND
44427 TELECONF-UNIV/EDU
44428 DONOR-RESTRICTED GIFTS
44429 RENTAL-EQUIPMENT
44430 RENTAL-TOWER
44431 RENTAL-FACILITIES
44432 LEASE-KUHF SUBCARRIER

44433 INT-ACT "RESERVE"FND
44434 COMM SERV GRANT-CSG
44435 INTEREST INCOME

44436 OTHER INTEREST
44437 ACB SPECIAL EVENTS
44438 MISC INCOME
44439 DIRECT SALES
44440 ACB INCOME

44441 ADVERTISING
44442 CO-OP ADVERTISING
44443 ACB SPECIAL PROJECTS
44444 SERVICES
44445 SATELLITE FEES
44446 RADIO PROGRAM DISTR
44447 CORP/PUB BRDCST(CPB)
44448 ROYALTIES(RECEIVED)
44449 Digital TV Datacasting
44708 FOOD SVC COMISION-CAP BUILDOUT
44709 REV ALLOCATED FOR CAPITAL PURP
44796 CONF,NCAA MEMBER DISTR-NON AUX
44797 RECOVERY AUDIT REIMBURSMNT REV
44798 OTHER OPERATING REVENUE
44799 OTHER NONOPERATING REVENUE
44800 SKILES-UH DEBT SERVICE

44801 TRB-INFRASTRUCTURE
44900 INTRAFUND TRANSFERS
44901 INTERFUND TRANSFERS
44902 RENTAL INC TRFR TO PLANT FUNDS
44903 HEAF TRFR TO PLANT FUNDS
45000 APPROP SYSTEM OFFICE OPERATION
45001 APPROP TRFR AMONG COMP RETIRE
45002 TUITION DESIG-UH DEBT SERVICE
45003 TRB-UHCL DEBT SERVICE
45004 DEBT SERV TRFR FROM OTHR COMP
45100 ST APP-ALL, CENT SERV

45102 SERVICE CHG TRFR TO UH
45103 SERVICE CHG TRFR TO UH-VIC
45104 INTERCOMPONENT TRANSFER
45105 APPROP TRFR AMONG FUNDS HEAF
45106 APPROP TRFR AMONG COMP - HEAF
45107 HEAF FUND BALANCE MANAGEMENT
45200 BUDGETED FUND BALANCE - ENC CF
45300 BUDGETED GENERAL FUND BALANCE
49504 USAS PASS-THRU REPORT ADJ
50010 COST OF GOODS SOLD
50011 PURCHASES-SERV.ACCTS.
50012 COST OF GOODS SOLD-LOCAL
50014 DISCOUNTS TAKEN
50015 CASH OVER / SHORT

50025 BAD DEBTS-TUITION-EXP
50026 BAD DEBT-RES DESIG-EXP
50027 BAD DEBTS-DESIGNATED TUIT-EXP
50028 BAD DEBTS-STU SERV FEE-EXP
50029 BAD DEBTS-OTHER FEES-EXP
50030 BAD DEBTS-FED CONT/GRANT-EXP
50031 BAD DEBT-STA CONT/GRANT-EXP
50032 BAD DEBT-LOC CONT/GRANT-EXP
50033 BAD DEBT-PVT CONT/GRANT-EXP
50034 BAD DEBT-RESERVE E&G-EXP
50035 BAD DEBT-RESERVE AUX-EXP
50036 BAD DEBT EXP-UNCOLLECTABLE PLG
50050 RECOVERED COSTS-LOCAL
50051 RECOVERED COSTS-STATE
50052 RECOVERED COSTS-OTHER

50053 RECOVERED COST - CASH SALES
50054 COST REIMBURSEMENTS-NON-SPECIF
50055 PHYSICAL PLANT - RECOV - LOCAL
50056 PHYSICAL PLANT - RECOV - STATE
50057 RECOVERED COSTS-FEDERAL
50100 SALARY AND WAGES
50101 LAPSED SALARY & WAGES
50102 FACULTY=1.00 FTE
50103 FACULTY < 1.00 FTE
50104 P/A= 1.00 FTE
50105 P/A < 1.00 FTE

50106 CLERICAL&TEC=1.00FTE
50107 CLERICAL&TEC<1.00FTE
50108 STUDENT WORKERS
50109 TX CWS EXPENDITURES FUNCTION
50110 HAZARDOUS DUTY PAY
50111 OVERTIME
50112 LONGEVITY
50113 ASBESTOS PAY
50114 SEVERANCE PAY-NORMAL TURNOVER
50115 SEVERANCE PAY-EXCESS OF NORMAL
50116 LONGEVITY - FD 2
50117 SABBATICAL LEAVE
50120 TERMINATION PAY-DEATH BENEFITS
50121 ATHLETICS COACHES SAL-1.00 FTE
50122 SHIFT DIFFERENTIAL
50123 ERS OPT OUT EMPLOYEE EARNINGS
50124 GRAD INSURANCE STIPEND
50125 CDV-GRADUATE ASSISTANT
50126 CDV-RESEARCH FACULTY SALARIES

50140 RANKED FACULITY SALARIES
50141 ADMIN STIPENDS, FACULTY
50142 CHAIR PROFR STIPENDS, FAC
50150 VISITING FACULTY SALARIES
50151 CLINICAL FACULTY SALARIES
50152 INSTRUCTIONAL FACULTY SALARIES
50153 RESEARCH FACULTY SALARIES
50160 LECTURER SALARIES
50161 CONT EDUC INSTR SALARIES
50162 SUMMER SALARIES
50170 INSTRUCTIONAL ASST SALARIES
50171 TEACHING ASSISTANTS SALARIES
50172 TEACHING FELLOWS SALARIES
50173 RESEARCH ASSISTANTS SALARIES
50174 GRADUATE ASSISTANT
50175 RESEARCH ASST SAL-TUITION ELIG

50180 P&A STAFF SALARIES, EXEMPT
50181 OTHER SUPP STAFF SAL, EXEMPT
50182 RESEARCH STAFF SALARIES-EXEMPT
50183 STIPENDS & OVERLOAD,EXEMPT

50190 P&A STAFF SALARIES, NON EXEMPT
50191 OTH SUPP STAFF SAL, NON EXEMPT
50192 RESEARCH STAFF SAL, NON EXEMPT
50193 STIPENDS, NON EXEMPT

50200 CWS WAGES-FEDERAL
50201 NON CWS WAGES
50202 CWS WAGES-STATE
50210 SUMMER INSTR, TENURE TRACK
50211 SUMMER INSTR, NON TENURE TRACK
50212 SUMMER INSTR, ADJUNCT FACULTY
50213 SUMMER INSTR, GRADUATE ASSTS
51101 FICA CONT, MATCHNG
51102 WRKMN'S COMP CONTRIB
51103 UNEMP COMP INS CONT
51104 INSUR-STATE SUBSIDY

51107 VACATION EXPENSE
51108 STATE MATCH MEDICARE
51109 STATE MATCH FICA
51110 ST PD RET MATCH ORP 6.00%
51111 ST PD RET MATCH TRS
51112 RET BENEFIT ORP 1.19%-EXP
51113 RET BENEFIT ORP 1.31%
51114 GROUP INSUR-STATE SUBSIDY - FD
51115 STATE MATCH FICA - FD 2
51116 RET MATCH ORP 6.00% - FD 2
51117 RET MATCH TRS - FD 2
51118 RET BENEFIT ORP 1.31% - FD 2
51119 ST PD RET MATCH ORP 6% FD1 REI
51121 EMPL PD TRS - 90 DAY ENROLLMNT
51122 EMPL PD ORP - 90 DAY ENROLLMNT
51123 EMPL PD TRS SUCHARGE RETIREE

51124 EMPL PD TRS - CARE PREMIUM
51125 ERS OPT OUT EMPLOYER PAYMENT
51126 ERS 1% EMPLER GRP INS CONTRIB

51127 P/R RELATED ASSESSMENTS
51128 EMPL PD HIGH DED MED HSA

51400 CLAIMS PD-WRKMN COMP
51401 CLAIMS PD-UNEMP COMP
51402 MEDICAL EXPENSES
51403 TORT CLAIMS
51404 SAL.REIMB/OUTSID ORG

51405 CONST SALARY TRF
51406 PRIOR YR SALARY ADJ
51407 INS PRE DEP-ST SUB
52100 PROFESSIONAL SERVICE
52101 OPTOMETRIST-PROFESSIONAL SERVI
52102 RECEIPTED EXP-OPTOMETRIST
52103 ACCOUNTING-PROFESSIONAL SERVIC
52104 LANDSCAPE ARCHITECT-PROF SERVI

52105 RECEIPTED EXP-LANDSCAPE ARCHIT
52106 ARCHITECTURAL SERVICES
52107 ENGINEERING SERVICES
52108 OTHER PROFESSIONAL SERVICES
52109 PHYSICIAN OR SURGEON-PROF SERV
52110 RECEIPTED EXP - AUDITING/ACCTG
52111 RECEIPTED EXP - ARCHITECTURAL
52112 RECEIPTED EXP - ENGINEERING SV
52113 RECEIPTED EXP - OTHER PROF SVC
52114 CONSULTING - INFORMATION SYSTE
52115 CONSULTING - OTHER
52116 RECEIPTED EXP - INFO SYSTEMS C

52117 RECEIPTED EXP - OTHER CONSULTA
52118 RECEIPED EXP-PHYSICIAN OR SURG
52119 LEASE COMMISSION
52120 PROPERTY MANAGEMENT FEE
52121 GIK-PROF SERVICES PD BY FDTN
52200 ANALYTICAL SERVICES
52201 REAL ESTATE APPRAISER-PROF SER
52202 RECEIPTED EXP-REAL ESTATE APPR
52203 REGISTERED NURSE PROF SERVICES
52204 RECEIPTED EXP-REGISTERED NURSE
52205 UH-ENTERTANMNT AGENT/PROD SVCS
52206 LAND SURVEYOR-PROFESSIONAL SER
52207 RECEIPTED EXPENSES-LAND SURVEY
52208 PERSONNEL AGENCIES
52209 TEMP PERSONNEL SERVS
52210 SECURITY SERVICES-INTERNAL

52211 MEDICAL SERVICES (NOT LICENSED
52212 MED SERVC-DRUG TESTING
52213 CONSTRUCTION SERVICES-GEN SVC
52214 UH-FOOD SERVCS NON-PROMOTIONAL
52215 UH-FOOD SERVICES PROMOTIONAL
52216 LAUNDRY & CLEANING SERVICES
52217 DATA PROCESSING SERVICES
52218 INFO TECHNOLOGY SVCS
52219 RECEIPTED EXP-INFO TECHNOLOGY
52220 LIBRARY SERVICES
52221 PEST CONTROL
52300 CDV-ENTERTANMNT AGENT/PROD SVC

52301 CDV-FOOD SRVCS NON-PROMOTIONAL
52302 CDV-FOOD SERVICES PROMOTIONAL
52400 CONTRSVC-TRAINING
52401 CONTRSVC-REFEREES/STATISTICIAN
52402 RECEIPTED EXP FOR TRAINING SVC
52403 CREDIT COURSE DEVELOPMENT
52404 LECTURERS AND ARTISTS
52405 RECEIPTED EXP - LECTURERS & AR
52408 GIK-PROGRAM SUPPORT PD BY FDTN
52500 OFF CAMPUS ACADEMIC PRINTING C
52501 INTERLIBRARY COPY CHARGES
52502 PRINTING/COPYING-SOCIAL/CIVIC
52503 CAMPUS ACADEMIC PRINTING/COPYI

52504 COPIER SERVICES - REALLOCATION
52505 PUB,PROGRAMS, MANUALS CATALOGS
52506 PUB,PROGRAMS, MANUALS DEPT 2
52510 PHOTO AND MICROFILM/FICHE
52600 UTILITY ALLOCATION
52601 ELECTRICITY
52602 NATURAL GAS OR BUTANE PETROLEU
52603 WATER
52604 WASTE WATER
52605 THERMAL ENERGY
52606 OTHER UTILITY CHARGES
52607 SOLID WASTE
52608 HAZARDOUS WASTE DISPOSAL

52800 POSTAGE & POSTAL SERVICES
52801 MAILING SERVICES
52802 POSTAGE - REALLOCATION
52803 TELEPHONE SERVICES

52804 DATA SERVICES
52805 TELECOMMUNICATION SERVICES
52806 DATA SERVICE WORK ORDERS
52807 TELEPHONE - LONG DISTANCE
52808 TELEPHONE-LONG DISTANCE CREDIT
52809 TELEPHONE - TEX-AN
52810 DEDICATED DATA CIRCUITS
52811 FREIGHT/TRANSPORT
52812 ELECTRONIC COMMUNICATIONS SERV
52816 Communication Equipment/ Servi
52817 Communication Allowance
53100 ADVERTISING GENERAL
53101 ADVERTISING EMPLOYEE RECRUITIN

53102 ADV-EXCESS EMPLOYEE RECRUITING
53103 ADVERTISING PROCUREMENT
53104 ADVERTISING SPONSORED AGREEMEN

53105 ADVERTISING STUDENT RECRUITING
53106 ADVERTISING AGENCY SERVICES
53107 UH-FUND RAISING
53108 PROMO PUBLIC RELATIONS SPONS A
53109 PROMOS/P/R-PUBLIC INFORMATION
53110 UH-PROMOTIONAL SPECIAL EVENTS
53111 UH-ALUMNI ACTIVITIES
53112 UH-TKTS CULTURAL ATHLETIC COMM
53113 UH-ALCOHOLIC BEVERAGES

53114 RECRUITING STUDENTS
53118 TELEMARKETING SERVICES
53119 PROMOTION SPEC GIFT-PUB BRDCST
53120 STUDENT EVENTS AND PROMOTIONS
53300 CDV-FUND RAISING
53301 CDV-PROMOTIONAL SPECIAL EVENTS
53302 CDV-ALUMNI ACTIVITIES
53303 CDV-TKTS CULTURAL ATHLETIC COM

53304 CDV-ALCOHOLIC BEVERAGES
53400 GIK-OFFICIAL FUNCTION PDBYFDTN
53401 GIK-ALCOHOL PD BY FDTN
53500 RENTAL - EQUIPMENT
53501 PROGRAM RIGHTS/FEES
53502 RENTAL-PROGRAMS AND REFERENCE
53503 LEASE-EQUIPMENT
53504 CAPITAL LEASE - EQUIPMENT

53505 LEASE - LAND
53506 RENTAL - TELECOMMUNICATION
53507 LEASE - TELECOMMUNICATIONS
53508 CAPITAL LEASE - TELECOMMUNICAT
53509 RENTAL COMPUTING EQUIPMENT

53510 LICENSE FOR SOFTWARE
53511 LEASE-COMPUTER EQUIPMENT
53512 CAPITAL LEASE - COMPUTER
53513 RENTAL - MOTOR VEHICLES
53514 LEASE - MOTOR VEHICLES
53515 CAPITAL LEASE - MOTOR VEHICLES

53516 RENTAL - AIRCRAFT
53517 RENTAL - MARINE EQUIPMENT

53518 RENTAL- OFFICE SPACE
53519 LEASE - OFFICE SPACE
53520 RENTAL - SERVICE BUILDINGS
53521 LEASE - SERVICE BUILDINGS
53522 CAPITAL LEASE - BUILDINGS
53523 ROYALTIES
53524 RENTAL - OTHER SPACE
53525 ATHLETIC TRAINING HOUSING

53526 AUTO ALLOWANCE - TAXABLE
53527 UHERP SPACE EXPENSE

53528 LEASE-ACADEMIC SPACE
53600 DOORS - DEF MAINT
53601 GENERAL - DEF MAINT
53602 METAL - DEF MAINT
53603 MILLWORK - DEF MAINT
53604 SIDEWALKS - DEF MAINT
53605 SPECIALTIES - DEF MAINT
53606 ASBESTOS ABATEMENT - DEF MAINT
53607 CARPET - DEF MAINT
53608 CEILINGS - DEF MAINT
53609 ELECTRICAL - DEF MAINT
53610 GLAZING - DEF MAINT
53611 GRADING - DEF MAINT

53612 GRAPHICS - DEF MAINT
53613 HVAC - DEF MAINT
53614 MASONRY - DEF MAINT
53615 PAINTING - DEF MAINT
53616 PAVING - DEF MAINT
53617 PLASTER - DEF MAINT
53618 PLUMBING - DEF MAINT
53619 ROOF - DEF MAINT
53620 SPRINKLER - DEF MAINT
53621 WEATHERPROOFING - DEF MAINT
53622 STRUCTURAL STUDIES - DEF MAINT
53623 HVAC SURVEYS - DEF MAINT
53624 ASBESTOS SURVEYS - DEF MAINT
53625 ELEVATOR - DEF MAINT

53626 FIRE ALARM - DEF MAINT
53627 LANDSCAPE - DEF MAINT
53628 PEST CONTROL - DEF MAINT
53629 SITE UTILITIES - DEF MAINT
53630 OVERHEAD CHG-FPC DEF MAINT
53631 RENTAL PROPERTY EXPENSES
53700 REPAIRS/MAINTENANCE - EQUIPMEN
53701 R/M COMPUTER EQUIPMENT
53702 R/M SOFTWARE MAINTENANCE
53703 REPAIRS/MAINTENANCE - GROUNDS
53704 REPAIRS/MAINTENANCE TELECOMMUN

53705 R/M VEHICLES
53706 R/M BUILDING

53800 PASS THRU SUB C/G A TO 25,000
53801 PASS THRU SUB C/G A $25,000&UP
53802 PASS THRU SUB C/G B TO $25,000
53803 PASS THRU SUB C/G B $25,000&UP
53804 PASS THRU SUB C/G C TO $25,000
53805 PASS THRU SUB C/G C $25,000&UP
53806 PASS THRU SUB C/G D TO $25,000
53807 PASS THRU SUB C/G D $25,000&UP
53808 PASS THRU SUB C/G E TO $25,000
53809 PASS THRU SUB C/G E $25,000&UP
53810 PASS THRU SUB C/G F TO $25000
53811 PASS THRU SUB C/G F $25,000&UP
53812 PASS THRU SUB C/G G TO $25,000
53813 PASS THRU SUB C/G G $2,5000&UP
53814 PASS THRU SUB C/G H TO $25,000
53815 PASS THRU SUB C/G H $25,000&UP
53816 PASS THRU SUB C/G I TO $25,000
53817 PASS THRU SUB C/G I $25,000&UP
53821 MISCELLANEOUS FEES-RECUR SVC
53822 MISC INTERNAL SERVS-RECUR SVC
53824 CONTRACT SERV-OTHER -RECUR SVC

53825 PASS THRU SUB C/G J TO $25,000
53826 PASS THRU SUB C/G J $25,000&UP
53827 PASS THRU SUB C/G K TO $25,000
53828 PASS THRU SUB C/G K $25,000&UP
53830 PASS THRU SUB C/G L TO $25,000
53831 PASS THRU SUB C/G L $25,000&UP
53832 PASS THRU SUB C/G M TO $25,000
53833 PASS THRU SUB C/G M $25,000&UP
53834 PASS THRU SUB C/G N TO $25,000
53835 PASS THRU SUB C/G N $25,000&UP
53836 PASS THRU SUB C/G O TO $25,000
53837 PASS THRU SUB C/G O $25,000&UP
53838 PASS THRU SUB C/G P TO $25,000
53839 PASS THRU SUB C/G P $25,000&UP
53840 PASS THRU SUB C/G Q TO $25,000
53841 PASS THRU SUB C/G Q $25,000&UP
53842 PASS THRU SUB C/G R TO $25,000
53843 PASS THRU SUB C/G R $25,000&UP
53844 PASS THRU SUB C/G S TO $25,000
53845 PASS THRU SUB C/G S $25,000&UP
53846 PASS THRU SUB C/G T TO $25,000
53847 PASS THRU SUB C/G T $25,000&UP
53848 PASS THRU SUB C/G U TO $25,000
53849 PASS THRU SUB C/G U $25,000&UP
53851 FEDERAL LOAN BILLING-CONTR SVC
53852 COLLECTION COST-AGENCY
53853 COLLECTION COST-INTERNATIONAL
53854 MISCELLANEOUS FEES
53855 MISC INTERNAL SERVICE-CONTRACT
53856 CENTRAL SERVICE EXP-CONTR SVCS
53857 CONTRACT SERV-OTHER -CONTR SVC
53863 TDCJ STATE REIMBURSEMENT PLAN
53864 B-ON-TIME SET ASIDE TRFR OUT
53865 LAW SCH TUI SET ASIDE TRFR OUT
53866 RECEIPTED EXP-OTHER CONTRACTOR
53867 DOCTORAL TUI SET ASIDE TRF OUT

53868 SALARY REIMB AGREEMT TO $25000
53869 SALARY REIMB AGRMT $25000 & UP

53870 OTH TRFR OUT BTW ST AGY
53900 OFFICE SUPPLIES
53901 UH-BOTTLE WATER/COFFEE SERVICE
53902 RESEARCH AND TEACHING SUPPLIES
53903 OFFICE SUPPLIES - REALLOCATION
53904 PHOTO & MICRO SUPPLY
53905 SUBSCRIPTIONS/PERIODICALS ACAD
53906 SUBSCRIPTIONS & PUBLICATIONS S

53907 RETAINED BOOKS & REFERENCE MAT
53908 FABRICS AND LINENS
53909 SHOP/FACILITY SUPPLIES
53910 ATH TEAM EQUIP/UNIFORM/SUPPLY
53911 COMPUTING SUPPLIES
53912 TELECOMMUNICATIONS SUPPLIES &
53913 TAPES - AUDIO/VIDEO
53914 COMPUTER SOFTWARE
53917 RESEARCH AND LAB SUPPLIES
53918 TEACHING SUPPLIES
53919 RECYCLED OFFICE SUPPLIES
53920 GIK-OFFICE SUPPLIES PD BY FDTN
53924 CLASS PARTICIPANT MEAL

53950 CDV-BOTTLED WATER AND COFFEE
54000 CHEMICALS - NON CONTRCHEMICALS

54001 DEMURRAGE
54002 GASES
54003 DRUGS & LABORATORY MEDICAL SUP
54004 X-RAY SUPPLIES
54005 ANIMALS AND HUMAN CADAVERS
54006 NON-HAZARDOUS LAB HWRE-MATERLS
54010 LASERS - OTHER, NON-CAPITAL
54011 BIOLOGICAL AGENTS-NON CONTROL
54050 CHEMICALS - CONTROLLED
54051 X-RAY MACHINES NON CAPITAL
54052 HAZARDOUS LAB HARDWARE MATERLS

54053 NON-CAP CLASS 3B AND 4 LASERS
54054 BIOLOGICAL AGENTS - CONTROLLED
54055 RADIOACTIVE MATERIALS
54056 CSDD AND PRECURSORS

54100 CLINIC SUPPLIES
54101 PHARM AND DRUGS
54102 MED AIDS AND APPL
54103 LABORATORY ANALYSIS CHARGE
54201 GENERAL-BUILDING COST
54202 OTHER - BUILDING COST
54203 MAINTENANCE HARDWARE-CONSTRUC

54204 REMODEL-OWNED STRUCT.-NON-CAP
54205 TELECOMMUNICATIONS-NON-CAP
54206 SECURITY-NON-CAP
54207 OTHER - FIXED EQUIPMENT
54208 REPAIR/MAINT BUILDING
54209 LANDSCAPE-NON-CAP
54210 LANDSCAPE - PLANTS

54211 UTILITIES-NON-CAP
54212 PARKING LOTS-NON-CAP
54213 OTHER - SITE DEVELOPMENT
54214 DEMOLITION-NON-CAP
54215 ENVIRNMNTL REMEDIATION-NON-CAP
54216 OTHER - SITE ACQUISITION/DEMO
54217 ESTIMATING - FEES
54218 ARCHIT./REIMBURSABLE-NON-CAP
54219 ENGINEER/REIMBURSABLE-NON-CAP
54220 INTERIOR/REIMBURSABLE-NON-CAP
54221 AV/TELECOMMUNICATION-NON-CAP
54222 OTHER - FEES
54223 SUPPLIES/MATERIALS-INTERNAL US
54224 MISC INTERNAL SERVICE-CONSTRUC
54225 ADMIN COST-PRINTING/COPYING

54226 OVERHEAD CHARGES-FPC-NON-CAP
54227 PROJECT MANAGER-NON-CAP
54228 TEST/INSPECTION
54229 GEOTECHNICAL-NON-CAP
54230 SURVEYOR-NON-CAP
54231 ENVIRONMENTAL-NON-CAP
54232 SYSTEM TESTING-NON-CAP

54233 MOVING-ART-NON-CAP
54234 PRINTING-ART-NON-CAP
54235 OTHER - ADMIN COSTS-NON-CAP

54236 RETAINAGE - CONSTRUCTION
54237 RETAINAGE - NON-CAP CONSTRUCTI
54238 SWAAC CHARGE NON-CAP
54239 INFRASTRUCTURE TELECOM-NON-CAP
54300 CLEANING & CUST SUPP
54301 MAINTENANCE HARDWARE-FACL/GRND
54302 AGRICULTURAL SUPPLIES
54303 PLANTS
54350 FUELS
54351 LIQUIFIED PETROLEUM GAS VEHICL

54352 LUBRICANTS
54353 REFRIGERANT GASES
54354 EQUIP-STATE CONTROLLED ASSETS
54355 COMPUTER EQUIP-STATE CONTROL A
54357 REPAIR PARTS - LABS & FACILITI
54358 COMPUTER EQUIPMENT - EXPENSED
54359 COMPUTER PARTS AND FURNISHINGS
54360 TELECOMMUNICATIONS FURN
54361 TOOLS, FURNISHINGS & EQUIPMENT

54362 FURNITURE-NON-CAP
54363 EQUIPMENT-NON-CAP
54364 ART-EXPENSED
54365 ART ACQUISITION-NON-CAP
54366 OTHER - MOVEABLE EQUIPMENT
54368 ADDITIONAL COST-CONTROLED EQUP
54369 GIK-COMP EQUIP & MTE PD BY FDN
54470 UNIFORMS & SAFETY CLOTHING
54471 UNIFORMS - EMPLOYEE

54472 FOOD-TEACHING
54473 SUP/MAT-INTERNAL USE
54550 LEGAL COUNSEL - PRIVATE
54551 ATTORNEY GENERAL FEES
54552 LEGAL FEE-DEBT COLLECTION
54553 LEGAL FEE-GOVT LITIGATION
54554 LEGAL FEE EMP LITIGATION
54555 WITNESS FEES - CIVIL CASES
54556 WITNESS FEES - CRIMINAL
54557 LEGAL INCIDENTALS-GOVT LITIGAT
54558 LEGAL INCIDENTALS-EMP LITIGATI
54559 LEGAL INCIDENTALS-OTHER LITIGA
54560 LOBBYING
54561 FILING FEES DOCUMENTS
54562 COURT COSTS

54563 WORKER'S COMP CLAIMS
54564 UNEMPLOYMENT COMP CLAIMS
54565 WRKMN'S COMP INS CLAIMS - ST P
54566 UNEMP COMP INS CLAIMS - ST PD
54568 EXPEND ADJ W/I AGY, FD, AC, FY
54569 SWCAP REIMB TO GR INST HI ED

54570 LEGAL SETTLEMENT-ATTORNEY
54571 LEGAL SETTLEMENT-PLANIFF
54700 INS-STUDENT HEALTH
54701 INSURANCE-PROPERTY & LIABILITY
54702 ORRI DISTRIBUTION
54703 MELROSE OIL CO PRODUCTION COST
54704 JUDGMENTS/PENALTIES/FINES
54705 LATE PAYMENT INTEREST
54706 INTEREST EXPENSE-NON CAPITAL B

54707 INTEREST EXPENSE-CAPITAL BORRO
54708 FINANCING FEES
54709 PRINCIPAL PAYMENT-CAPITAL BORR
54710 CREDIT CARD EXPENSES
54711 BANK SERVICE CHARGES
54712 CAMPUS CARD COMMISSIONS AND FE
54715 TAX-SALES
54716 LICENSES/PROFESSIONAL FEES
54717 NOTARY & SURETY BONDS
54718 TAX-FEDERAL EXCISE

54719 TAX-PROPERTY
54720 TAX-UBIT
54737 TRB INT EXPENSE-CAPITAL BORROW

54739 TRB PRINCIPAL PMT-CAPITAL BORR
54740 INSURANCE-PROP/LIAB EXP TRF
54741 INSURANCE-CLAIMS EXPENSE
54747 REV BNDS-INT EXP-CAPTL BORROWG
54749 REV BNDS-PRIN PYMT-CAPTL BORRO
54802 UH-CLUB MEMBERSHIP DUES
54803 MEMBERSHIP - ACADEMIC & BUSINE
54804 Key Employee Insurance Premium
54805 ADMINISTRTV CHARGES

54806 Moving Co Payment - Taxable
54807 NON-OVERNIGHT TRANSPORTATION
54808 COMPETITION FEES
54809 LICENSE/FRANCHISE FEES
54810 Human Subject Testing
54811 TESTING PAYMENTS
54812 EMPLOYEE STIPENDS
54814 OTHER TAXABLE WAGE BENEFITS
54815 Housing Allowance
54816 EMPLOYEE DISCOUNT >20%
54817 PARTICIPANT-TRAVEL EXPENSES
54818 PARTICIPANT-OTHER EXPENSES

54819 UH-NON-EMPLOYEE STIPENDS
54820 UH-PARTICIPANT INSUR STIPEND
54821 UH-NSF PARTICIPANT STIPEND
54822 CDV-CLUB MEMBERSHIP DUES
54823 UH EMPL PARTICIPANT STIPEND
54824 PARTICIPANT EXP TO THIRD PARTY
54825 NON-UH EMP PARTICIPANT STIPEND
54826 ADMINISTRATIVE CHARGE INTEREST

54827 TRAINING FELLOWSHIP PAYMENTS
54830 COMP/EQUIP RECYCLING EXPENSE
54849 CDV-NON-EMPLOYEE STIPENDS
54850 CDV-PARTICIPANT INSUR STIPEND
54851 CDV-NSF PARTICIPANT STIPEND
54860 GIK-MSHIP-TCKTS CIVIC PDBYFDTN
54861 GIK-MSHIP-TCKTS-ACAD PDBYFDTN
54862 GIK-MISC EXPENSES PD BY FDTN
54898 OTHER OPERATING EXPENSE

54899 OTHER NONOPERATING EXPENSE
54900 TUITION-REIMB, NOT JOB RELATED
54901 REGISTRATION FEES
54902 UH-NON-EMPLOYEE AWARDS
54903 UHS CONFERENCES, DIS OF INFO
54904 UH-EMPLOYEE AWARDS

54905 UH-BUSINESS MEALS
54906 TUITION REIMB, JOB RELATED
54907 EMPLOYEE NON-TAX AWARDS
54908 NON-EMPLOYEE NON-TAX AWARDS
54909 NEW EMPLOYEE MEDICAL INSURANCE
54910 UH-DOM REG FEE RSRCH CONF-MTNG
54911 BUSINESS MEAL-PROSPECT EMPLOYE
54912 STUDENT AWARDS
54913 STUDENT NON-TAX AWARDS

54914 GIK-EMP CONT ED EXP PD BY FDTN
54915 UH-FRN REG FEE RSRCH CONF-MTNG
54916 GIK-EMPLOYEE WARDS PD BY FDTN
54950 CDV-NON-EMPLOYEE AWARDS
54951 CDV-EMPLOYEE AWARDS
54952 CDV-BUSINESS MEALS

55000 CDV-FARE FOR IN-HOUSE BUS MTGS
55100 SUMMER OPERATIONS
55101 UNIV HOSTED SPECIAL EVENTS
55102 COMMENCEMENTS/CONVOCATIONS
55103 STUDENT AWARDS
55104 HOTEL CONTRACT DIRECT EXPENSES
55105 HOTEL CONTRACT FOOD EXPENSES
55106 HOTEL CONTRACT LABOR EXPENSE
55107 HOTEL CONTRACT MANAGEMENT EXPE
55108 UH-FARE FOR IN-HOUSE BUS MTGS
55109 ATHLETIC TRAINING MEALS

55110 DORMITORY EVENTS
55111 FIELD TRIPS
55112 STUDY ABROAD PROGRMS
55113 SPECIAL PROGRAM
55200 GAMES EXPENSES-INCIDENTALS
55201 GAMES EXPENSES-SVCS
55202 GAME MOVIES
55203 GIFTS IN KIND AGENCY EXPENSES
55204 ATH-RECRUITING NON-TRAVEL
55205 SCOUTING SERVICES
55300 UH-SCHOLARSHIPS
55301 UH-SCHLRSHP INDIRCT AWD
55302 UH-SCHL-QUALIFIED-TUIT/FEE/BKS
55303 UH-SCHOL-RES HALLS-NON-EXEMPT

55304 UH-SCHL RM/BRD OFF CAMP NON-UN
55305 UH-SCHOL QUALIFIED TUI & FE
55306 UH-THESIS GRANTS
55307 UH-ATH SCHOL FTB(M)
55308 UH-ATH SCHOL BKT(M)
55309 UH-ATH SCHOL BSB(M)
55310 UH-ATH SCHOL GLF(M)
55311 UH-ATH SCHOL TEN(M)
55312 UH-ATH SCHOL TRK(M)
55313 UH-ATH SCHOLARSHIP C-C
55314 UH-ATH SCHOL BKT(W)
55315 UH-ATH SCHOL SWM(W)

55316 UH-ATH SCHOL TEN(W)
55317 UH-ATH SCHOL TRK(W)
55318 UH-ATH SCHOL VOL(W)
55319 UH-DIRECT LOANS DISB TO STDTS
55320 UH-TUIT/MAND FEES - UG
55321 UH-TUIT/MAND FEES - GR
55322 UH-TUIT/MAND FEES - PHD
55323 UH-TUIT/MAND FEES - MFA
55350 REQUIRED RA MEALS & LODGING
55370 GIK-STDT AWARD PD BY FDTN

55389 STUDENT AID EXPENSES
55400 CDV-SCHOLARSHIPS
55401 CDV-SCHLRSHP INDIRCT AWD
55402 CDV-SCHL-QUALIFIED-TUIT/FEE/BK
55403 CDV-SCHOL-RES HALLS-NON-EXEMPT
55404 CDV-SCHL RM/BRD OFF CMP NON-UN
55405 CDV-SCHOL QUALIFIED TUI & FE
55406 CDV-THESIS GRANTS
55500 TA & RA WVR 54.212
55501 FAC & DEP WVR 54.211
55502 COMPETITIVE SCH WVR 54.213
55504 HIGHEST RANK HS EXMP 54.301
55508 MILITARY IN TX WVR 54.241
55510 GOOD NEIGHBOR WVR 54.331

55511 ACAD COMMON MKT WVR 54.233
55512 HAZELWOOD LEGACY EXMP 54.203
55513 HAZELWOOD SPS CR EXMP 54.341(a
55514 HAZELWOOD SPS NC EXMP 54.203
55515 HAZELWOOD CR EXMP 54.341A
55516 HAZELWOOD NC EXMP 54.203A
55517 HAZELWOOD DEP CR EXMP 54.341B
55518 HAZELWOOD DEP NC EXMP 54.203B
55519 BLIND EXEMPTION 54.364(A-2)
55520 DEAF EXEMPTION 54.364(A-3)
55525 FIREMAN FIRE SCI EXMP 54.208
55526 ACTIVE POLICE OFCR EXMP 54.208
55532 CHLD DSBL F/P OFCR EXMP 54.351
55544 CHILD POW/MIA EXMP 54.343
55545 POW EXEMPTION 54.219

55548 CONCURRENT ENRLMNT EXMP 54.011
55554 FPS EXEMPTION 54.366
55556 BOR MAND/DISC FEE EXMP 54.5035
55565 OTH WAIVERS-OTHER
55574 ECONOMIC DEV WVR 54.222
55576 DIST LEARNING FEE EXMP 54.218
55595 TTF EXEMPTION 54.624
55596 TTF NON RES TUIT WVR 54.621C
55619 BORDER NATION WAIVER 54.231C
55620 BORDER STATE WAIVER 54.060A
55621 BRDR NTN PUB HLTH WVR 54.060B
55622 BORDER CTY/PRSH WAIVER 54.060G

55623 BORDER/EXCHNG CTRY WVR 54.231D
55628 55+ TUIT EXEMPTION 54.013
55629 65+ COURSE AUDIT EXMP 54.210B
55630 65+ TUIT EXEMPTION 54.365C
55631 ACTIVEDTY DPNDT EXMP 54.203B-2
55632 BOR DESIG TUIT EXMP 54.0153D
55633 DISABLE PEACEOFCR EXPM 54.352
55634 CHILDREN NURSE FAC EXMP 54.221
55635 INTER-INST ACADPRG EXMP 54.368
55636 NURSING GRAD PGM WAIVER 54.069
55639 BOR 15+SCH EXMP 54.010
55640 BOR SS FEE HRDSHP EXMP 54.503E

55641 LOCAL WAIVERS
55642 LOCAL EXEMPTIONS
55651 HS DUAL ENROLLMENT EXMP 54.216
55653 PRECEPTOR/CHILDREN EXMP 54.356
55655 FORMER FPS EXEMPTION 54.367
55656 MILITRY FNRL PARTIC EXM 54.344
55657 CHLD DSBL F/P OFCR EXMP 54.354
55658 OFF-PEAK HOURS EXMP 54.061
55659 EDUCATIONAL AIDE EXEMTN 54.363
56000 UH-TX PUBLIC TRANS - AGENCY

56101 UH-TX PUB TRANSPORTATION-EMP
56102 UH-TX MILEAGE
56103 UH-TX ACTUAL MEAL & LODGING
56104 UH-TX-INCIDENTALS
56105 UH-TX MEALS & LODGING
56107 UH-TX - REGENT MEALS & LODGING
56108 UH-LODGING APARTMNT/HOUSE RENT
56109 UH-OUT-OF-STA MILEAGE

56110 UH-OUT-OF-STA NON-OVERNITE MEA
56111 UH-OUT OF STA ACTUAL MEAL & LO
56112 UH-OUT OF STA INCIDENTALS
56113 UH-OUT OF STATE MEAL & LODG
56114 UH-OUT OF STA-PUB TRANSPORT
56115 UH-OUT OF STA-PUB TRANS-EMPL
56116 UH-OUT OF STA-REGENT MEALS & L
56117 UH-REGENTS TRAVEL

56118 UH-FOREIGN TRAVEL
56119 UH-Travel Exp For Interviewee
56121 Moving-Taxable Direct Exps
56122 Moving-House Hunting - Taxable
56124 UH-DOMESTIC STUDENT TRAVEL

56125 UH-TEAM TRAVEL
56126 UH-STUDENT RECRUITING TRAVEL
56127 UH-DELINQUENT TRAVEL ADVANCE
56128 UH-FUND RAISING/PROMO TRAVEL
56129 UH-PROSPECTIVE STUDENT TRAVEL

56137 UH-UNIVERSITY GUEST TRAVEL
56138 UH-SPOUSAL TRAVEL NON-BUSINESS
56139 UH-FOREIGN STUDENT TRAVEL
56200 GIK-IN STATE TRAVEL PD BY FDTN
56201 GIK-OUTSTATE TRAVEL PD BY FDTN
56400 CDV-TX PUBLIC TRANS - AGENCY
56401 CDV-TX PUB TRANSPORTATION-EMP
56402 CDV-TX MILEAGE

56403 CDV-TX ACTUAL MEAL & LODGING
56404 CDV-TX-INCIDENTALS
56405 CDV-TX PER DIEM-MEAL & LODGING
56406 CDV-TX NON-OVERNIGHT MEALS
56407 CDV-TX - REGENT MEALS &LODGING
56408 CDV-LODGING APT/HOUSE RENT
56409 CDV-OUT-OF-STA MILEAGE
56410 CDV-OUT-OF-STA NON-OVRNITE MEA

56411 CDV-OUT OF STA ACTUAL MEAL &LO
56412 CDV-OUT OF STA INCIDENTALS
56413 CDV-OUT OF STA-PER DIEM MEAL &
56414 CDV-OUT OF STA-PUB TRANSPORT
56415 CDV-OUT OF STA-PUB TRANS-EMPL
56416 CDV-OUT OF STA-REGNT MEALS & L
56417 CDV-REGENTS TRAVEL

56418 CDV-FOREIGN TRAVEL
56419 CDV-Travel Exp For Interviewee
56420 CDV-STUDENT TRAVEL
56421 CDV-TEAM TRAVEL
56422 CDV-STUDENT RECRUITING TRAVEL
56423 CDV-DELINQUENT TRAVEL ADVANCE
56424 CDV-FUND RAISING/PROMO TRAVEL

56425 CDV-UNIVERSITY GUEST TRAVEL
56426 CDV-SPOUSAL TRAVEL NON-BUS
56427 CDV-PROSPECTIVE STUDENT TRAVEL
56500 GRANT/CONTRACT CLOSE OUT

56501 ATHLETICS TRANSFER
56502 PROJECT EXPENSE TRANSFER
56503 IND CST-OFF CAMPUS - 1
56504 IND CST-ON CAMPUS - 1
56505 SPONSOR IMPOSED PENALTIES
56506 INDIRECT COST

56521 COMMUNITY SERVICE PROGRAM PYMT
56700 TUITION REBATE

57010 ADJ WAIVERS - TUITION ONLY
57011 ADJ WAIVERS - FEES ONLY
58101 CONTINGENCY
58102 ACQUISITION - LAND
58103 BUILDINGS - PURCHASE
58200 GENERAL BUILDING COST
58201 OTHER BUILDING COST
58202 TELECOMMUNICATIONS-CAP
58203 SECURITY-CAP
58204 OTHER-FIXED EQUIPMENT
58205 SITE PREPARATION
58206 DEMOLITION-CAP
58207 ENVIRNMNTL REMEDIATION-CAP
58208 OTHER-SITE ACQUISITION/DEMO
58209 SURVEYS AND TESTING
58210 ARCH AND ENGR FEES
58211 CONSULT SERV-CONSTR
58212 ART-INVENTORED CAPITAL CONSTRU
58213 OVERHEAD CHARGES-FPC-CAP

58214 PROJECT MANAGER-CAP
58215 TEST / INSPECTION
58216 GEOTECHNICAL-CAP
58217 SURVEYOR-CAP
58218 ENVIRONMENTAL-CAP
58219 SYSTEM TESTING-CAP
58220 MOVING-ART-CAP
58221 PRINTING-ART-CAP
58222 OTHER - ADMIN COSTS-CAP
58223 ESTIMATING
58224 ARCHITECTURE/REIMBURSABLE-CAP
58225 ENGINEER/REIMBURSABLE-CAP
58226 INTERIOR/REIMBURSABLE-CAP
58227 AV/TELECOMMUNICATION-CAP
58228 OTHER-FEES
58229 FURNITURE-CAP
58230 EQUIPMENT-CAP
58231 ART ACQUISTN-CAP-CIP-NON DEPR
58232 OTHER-MOVEABLE EQUIPMENT

58233 SWAAC OVERHEAD CHG-FPC
58234 LANDSCAPING IN PROGRESS
58235 PARKING LOT IN PROGRESS
58236 REC FACILITIES IN PROGRESS
58237 STREETS-ROADS IN PROGRESS

58238 SIDEWALKS IN PROGRESS
58239 UTILITIES IN PROGRESS
58240 SINGAGE IN PROGRESS
58241 ART ACQUISITION-CAP-CIP-DEPR
58245 ART INSTALL-MOVE-CAP-CIP-NONDE
58255 ART INSTALL-MOVE-CAP-CIP-DEPR
58300 LANDSCAPE-CAP
58301 PARKING LOTS-CAP

58302 STREETS AND ROADS
58303 WALKS
58304 SIDEWALK-NEW CONSTRUC
58305 RECREATION FACILITIES
58306 OTHER-SITE DEVELOPMENT
58307 OVERHEAD CHG-IMPRVMNT-FPC
58400 UTILITIES-CAP
58401 ELECTRICAL DISTR SYSTEMS
58402 DATA COMMUNICATION CABLES

58403 LIGHTING SYSTEMS
58404 HEATING/COOLING SYSTEMS

58405 WATER SYSTEMS
58406 DRAINAGE SYSTEMS
58407 SEWER SYSTEMS
58408 OTHER-UTILITY SYS

58409 ENERGY MGMT SYSTEMS
58410 REMODELG-OWNED STRUCT.-CAP
58411 REMODELING-LEASED STRUCTURES
58600 NON-PASSENGER MOTOR VEHICLES
58601 FURNISHINGS/EQUIPMENT
58602 COMPUTER EQUIPMENT
58603 TELECOMMUNICATIONS EQUIPMENT
58604 APPLICATION SOFTWARE
58605 FABRICATED EQUIP
58606 ART-CAP-NON DEPR
58607 BOATS / MARINE EQUIPMENT
58608 FURNITURE-CAPITALIZED CONSTRUC

58609 EQUIPMENT CAPITALIZED CONSTRUC
58610 OPERATING SYSTEMS
58611 DATABASE SOFTWARE
58612 CAPT EQUIP-NON CAPT PROJECT
58613 SIGNAGE - EXTERIOR

58614 EQUIPMENT-NON CAP PROJ_
58615 AIRCRAFT ACQUISITION
58616 PASSENGER CARS
58620 ADDITIONAL COST-CAPITAL EQUIP
58650 CAPITAL CLASS 3B AND 4 LASERS
58651 X-RAY MACHINES CAPITAL
58652 CAPITAL HAZARDOUS LAB HWRE-MAT
58653 LASERS - OTHER, CAPITAL

58750 CAPITALIZED COSTS-LATE PAY INT
58806 EQUIPMENT-STATE CONTROLLED AUD
58807 EQUIPMENT-STATE CONTROLLED-COM
58808 EQUIPMENT-STATE CONTROLLED TEL
58820 DEPRECIATION EXPENSE
58821 AMORTIZATION EXPENSE
58825 CAPITAL OUTLAY ACQUISITIONS
58900 BOOKS
58901 JOURNALS, SERIALS & OTHER PERI
58902 BINDING & PREP COSTS

58903 FILM & MICROFORM LIBRARIES
58904 ELECTRONIC LIBRARIES
58905 RETAINAGE-NEW ACCT 54236
58906 RETAINAGE - CAP CONSTRUCTI
58907 RETAINAGE - CAP CONSTRUCTION
58908 APPROP CLEARING
58909 NON-MAND TRFR TO/FR R&R RESERV
58910 ACQ COST-INTAN CAP ASST NONDEP
58911 MISC COST-INTAN CAP ASST NONDP
58950 ACQ COST-INTAN CAP ASSET DEPR
58951 MISC COST-INTAN CAP ASSET DEPR
58952 ART ACQUISITION-CAP-DEPR
58955 ART INSTALL-MOVING-CAP-DEPR

59500 USAS PASS-THRU EXP RECLASS
59501 FED PASS THRU TO NON ST ENTITY
59502 ST PASS THRU TO NON ST ENTITY
59503 USAS ADJ-PASS FROM REV
59504 USAS PASS-THRU EXP RPT ADJUST

59505 USAS ADJ-PASS THRU EXP SUB-A1
59506 USAS ADJ-PASS THRU EXP SUB-A2
59507 USAS ADJ-PASS THRU EXP SUB-B1
59508 USAS ADJ-PASS THRU EXP SUB-B2
59509 USAS ADJ-PASS THRU EXP SUB-C1
59510 USAS ADJ-PASS THRU EXP SUB-C2
59511 USAS ADJ-PASS THRU EXP SUB-D1
59512 USAS ADJ-PASS THRU EXP SUB-D2
59513 USAS ADJ-PASS THRU EXP SUB-E1
59514 USAS ADJ-PASS THRU EXP SUB-E2
59515 USAS ADJ-PASS THRU EXP SUB-F1
59516 USAS ADJ-PASS THRU EXP SUB-F2
59517 USAS ADJ-PASS THRU EXP SUB-G1
59518 USAS ADJ-PASS THRU EXP SUB-G2
59519 USAS ADJ-PASS THRU EXP SUB-H1
59520 USAS ADJ-PASS THRU EXP SUB-H2
59521 USAS ADJ-PASS THRU EXP SUB-I1
59522 USAS ADJ-PASS THRU EXP SUB-I2
59900 AFR-OFFSET ACCOUNT
59901 AFR-ENCUMBRANCES
59902 AFR-STATE APPROP TO BE LAPSED
59903 AFR-STUDENT SERVICE FEES
59904 AFR-OTHER RESTR FEES-BDGT OFFC
59905 AFR-FUTURE OPERATING BUDGETS
59906 AFR-TPEG (RES & NR)

59907 AFR-UNALLOC UNRESRVD FUND BAL
59908 COMPTRLR-AUDIT ADJST-FUND BAL
59909 COMPTRLR-AUDIT ADJST-ADDT/DEDU
59910 AFR-INTERNTL EDUC FEES 54.5132
59911 AFR-UNIVERSITY CTR FEE 54.527
59912 AFR-UTILITIES RESERVE
B4000 SUMMARY REVENUE BUDGET
B4001 TUITION
B4002 DESIGNATED TUITION
B4003 STUDENT SERVICE FEES
B4004 OTHER FEES
B4005 REMISSIONS AND EXEMPTIONS
B4006 GENERAL REVENUE APPROPRIATION
B4007 OTHER GENERAL REVENUE
B4008 STAFF BENEFITS
B4009 HIGHER EDUCATION ASSISTANCE
B4010 FEDERAL GRANTS AND CONTRACTS
B4011 INDIRECT COST RECOVERED - FED
B4012 FED PASS THRU FROM STATE AGENC
B4013 IDC RECOVERED - FED PASS THRU
B4014 STATE GRANTS AND CONTRACTS
B4015 INDIRECT COST RECOVERED - STAT
B4016 STATE PASS THRU FROM STATE AGN
B4017 IDC RECOVERED - STATE PASS THR
B4018 LOCAL GRANTS AND CONTRACTS
B4019 IDC RECOVERED - LOCAL
B4020 PRIVATE GIFTS
B4021 PRIVATE GRANTS AND CONTRACTS
B4022 IDC RECOVERED - PRIVATE GRANT
B4023 IDC RECOVERED-PRIVATE CONTRACT
B4024 INC/DEC IN FAIR VALUE OF INV
B4025 OTHER INVESTMENT INCOME
B4026 ENDOWMENT INCOME DISTRIBUTION
B4027 SALES AND SERVICES - E&G
B4028 SALES AND SERVICES - AUXILIARY
B4029 OTHER SOURCES
B4030 AMONG FUNDS-MANDATORY
B4031 AMONG FUNDS-NON-MANDATORY
B4032 AMONG COMPONENTS-MANDATORY
B4033 AMONG COMPONENTS-NON-MANDATORY
B4034 ENCUMBRANCES
B4035 FUND BALANCE
B4036 RECOVERED COSTS
B4037 SHARED APPROPRIATIONS
B4038 GEN'L REV - SALARY INCREASE
B4039 LICENSE PLATE SCHOLARSHIP
B4040 TEXAS GRANT PROGRAM
B4041 TCWS (TX COLLEGE WORK STUDY)
B4042 TASP (DEVELOPMENTAL EDUCATION)
B4043 TEXAS EXCELLENCE FUND
B4044 ENDOWMENT TRANSFER
B4045 FY11 BUDGET REDUCTION RESERVE
B5000 TOTAL EXPENSES BUDGET
B5001 L2 - DEFINED EXPENSES
B5002 L2-SALARY AND WAGES
B5003 L2-FRINGE BENEFITS
B5004 L2-MAINTENANCE AND OPERATIONS
B5005 L3 - COST OF GOODS SOLD
B5006 L3-SALARY AND WAGES
B5007 L3 - FRINGE BENEFITS
B5008 L3 - CAPITAL OUTLAY
B5011 L4 - SALARY AND WAGES
B5014 L4 - TRAVEL
B5017 L5 - SALARY AND WAGES
B5020 L5 - TRAVEL
B5021 L5 - INDIRECT COST
B5022 L5 - TUITION AND FEES GRANT
B5023 L5 - CONTRACTING OF SERVICES
B5024 L5 - PASS THROUGH <25K
B5025 L5 - MAINTENANCE & OPERATIONS
B5027 L3 - BAD DEBT EXPENSE
B5034 L3-S&W, TENURE TRACK FACULTY
B5035 L3-S&W, NON TENURE TRACK FAC
B5036 L3-S&W, ADJUNCT FACULTY
B5037 L3-S&W, GRADUATE ASSISTANTS
B5038 L3-S&W, EXEMPT STAFF
B5039 L3-S&W, NON EXEMPT STAFF
B5040 L3-S&W, STUDENT EMPLOYEES
B5041 L4-S&W TENURE TRACK FACULTY
B5042 L5-S&W TENURE TRACK FACULTY
B5043 L4-S&W NON TENURE TRACK FAC
B5044 L5-S&W NON TENURE TRACK FAC
B5045 L4-S&W ADJUNCT FACULTY
B5046 L5-S&W ADJUNCT FACULTY
B5047 L4-S&W GRADUATE ASSISTANTS
B5048 L5-S&W GRADUATE ASSISTANTS
B5049 L4-S&W EXEMPT STAFF
B5050 L5-S&W EXEMPT STAFF
B5051 L4-S&W NON EXEMPT STAFF
B5052 L5-S&W NON EXEMPT STAFF
B5053 L4-S&W STUDENT EMPLOYEES
B5054 L5-S&W STUDENT EMPLOYEES
B5055 L3-S&W, SUMMER INSTR SALARIES
B5056 L4-S&W, SUMMER INSTR SALARIES
B5057 L5-S&W,SUMMER INSTR SALARIES
B5058 L3-S&W CONTRACT PROF ATHLETICS
B5060 L3-RESERVE
B5061 L5 - TAXABLE WAGE BENEFITS
B5062 L2-RESEARCH RESERVE

B5066 L3-TRAVEL AND BUSINESS EXPENSE
B5067 L3-SCHOLARSHIPS AND FELLOWSHIP
B5068 L4-SCHOLARSHIP AND FELLOWSHIP
B5069 L5-SCHOLARSHIPS & FELLOWSHIPS
B5070 L4-TRAVEL AND BUSINESS EXP
B5071 L5-TRAVEL EXPENSE
B5072 L5-BUSINESS EXPENSE
B5073 L3-PURCHASED UTILITIES
B5076 L3-DEBT SERVICE
B5079 L5-PARTICIPANT COSTS
B5080 L5 - ANIMALS
B5081 L5 - HUMAN SUBJECT
B5082 L5 - FOREIGN TRAVEL
B5083 L5 - PASS THROUGH >25K
B5084 L5 - TRAVEL-DOMESTIC
B5085 L5 - TRAVEL RECRUITING
B5086 L5 - ALTER & RENOVATION < 5K
B5087 L5 - ALTER & RENOVATION > 5K
B5088 L5 - RENTAL/LEASE - EQUIPMENT
B5089 L5 - RENTAL/LEASE - FACILITIES
B5090 L5 - TRAINING FELLOWSHIP PYMTS
OFFSET BUDGET OFFSET ACCOUNT
12/7/2018
Long Descr Alt Acct/Comp Obj
AN ACCOUNT'S CASH BALANCE OR SHARE OF CASH IN THE CASH POOL. NO

ENTRIES ARE MADE DIRECTLY TO THIS ACCOUNT CONTROL. 0040
CASH BALANCES WITHIN THE CLAIM ON CASH POOL THAT HAVE BEEN MADE
AVAILABLE TO THE POOLED INVESTMENT ACCOUNT FOR PURPOSES OF
ACQUIRING VARIOUS FINANCIAL INSTRUMENTS AND SECURITIES. 0055
CASH FUND USED FOR SMALL PURCHASES. 0048
CASH USED FOR MAKING CHANGE IN DEPARTMENTS AUTHORIZED TO MAKE
SALES. 0010
Investment instruments that have an original maturity date less than ninety
days after the original date of issuance. Current assets are expected to be
Investment instruments that have an original maturity date less than ninety
days after the original date of issuance. Non current assets are not expected
to be liquidated within one year.
Used to record temporary differences between bank and book balances for
acquisition of operating needs and petty cash and change funds.
UH CREDIT CARD COMMISSION CLEARING

To record electronic checks processed via PeopleSoft Student System that
flow to the UH Operating Bank rather than the credit card bank.
UH Dormitory Revenue Bonds Series 1967A and 1967B

UH COLLEGE OF ARCHITECTURE SAINTES, FRANCE PROGRAM ACCOUNT,
BANQUE NATIONAL DE PARIS
CONSOLIDATED REVENUE REFUNDING BOND 2002B DEBT SERVICE, WELLS
FARGO
CONSOLIDATED REVENUE REFUNDING BOND 2002B ISSUANCE COST - WELLS
FARGO
CONSOLIDATED REVENUE REFUNDING BOND 2002B ESCROW, WELLS FARGO

UH CONSOLIDATED REVENUE BONDS, SERIES 2004 ISSUANCE COSTS
UH CONSOLIDATED REVENUE BONDS, SERIES 2004 PROCEEDS ACCOUNT /
PROJECT FUND
UH CONSOLIDATED REVENUE BONDS, SERIES 2004 DEBT SERVICE ACCOUNT,
WELLS FARGO
UH CONSOLIDATED REVENUE BONDS, SERIES 2005 ISSUANCE COSTS
UH CONSOLIDATED REVENUE BONDS, SERIES 2005 PROCEEDS/PROJECT
ACCOUNT, TEX POOL
UH CONSOLIDATED REVENUE BONDS, SERIES 2005 DEBT SERVICE ACCOUNT,
WELLS FARGO
UHS CONSOLIDATED REVENUE AND REFUNDING BOND, SERIES 2010A,
UHS CONSOLIDATED REVENUE AND REFUNDING BOND, SERIES 2010A, DEBT
UHS CONSOLIDATED REVENUE AND REFUNDING BOND, SERIES 2011B,
ISSUANCE COST ACCOUNT, WELLS FARGO BANK
UHS CONSOLIDATED REVENUE AND REFUNDING BOND, SERIES 2011B, DEBT
SERVICE ACCOUNT, WELLS FARGO BANK
To record deposits to the UH drawing bank account for credit card sales
processed by paymentech for Athletics ticket sales in person and via the
Athletics ticket sales site.
Restricted for use by Athletics, for Athletics processed ticket sales only.
Proceeds from sale of KUHA, assets originally purchased with 2011A bond
issuance proceeds. Sale proceeds invested in separate account at TexPool.
Escrow account for proceeds of sale of KUHA assets for partial defeasement
of 2011A bond issuance.
To record deposits made into the Box Office Ticket Sales bank account, which
is not a swept bank.
UHS CONSOLIDATED REVENUE BOND SERIES 2017B, PROCEEDS INVESTMENT
ACCOUNT
UHS CONSOLIDATED REVENUE BOND SERIES 2017B, COST OF ISSUANCE
ACCOUNT
UHS CONSOLIDATED REVENUE BOND SERIES 2017B, DEBT SERVICE
ACCOUNT
UH BANK FOR STUDENT ACCOUNTING TRANSACTIONS.

RESTRICTED FOR USE BY STUDENT ACCOUNTING AND STUDENT BUSINESS
SERVICES
CONSOLIDATED REVENUE REFUNDING BOND 2003 DEBT SERVICE - WELL

FARGO
CONSOLIDATED REVENUE REFUNDING BOND 2003 ISSUANCE COST - WELLS
FARGO
CONSOLIDATED REVENUE REFUNDING BOND 2003 ESCROW - WELLS FARGO

UHS Consolidated Revenue Bonds Series 2002A Proceeds Account.
UHS Consolidated Revenue Bonds Series 2002A Debt Service Account.

UHS CONSOLIDATED REVENUE BONDS, SERIES 2006 PROCEEDS ACCOUNT,
BANK OF NEW YORK
UHS CONSOLIDATED REVENUE AND REFUNDING BONDS, SERIES 2006 DEBT
SERVICE ACCOUNT; WELLS FARGO
UHS CONSOLIDATED REVENUE AND REFUNDING BONDS, SERIES 2006
ISSUANCE COSTS ACCOUNT, WELLS FARGO
UHS CONSOLIDATED REVENUE AND REFUNDING BONDS, SERIES 2006
ESCROW ACCOUNT, WELLS FARGO
UHS AIM MONEY MARKET POOL BANK ACCOUNT. BANK OF NEW YORK (BNYM)
UHS MASTER CONCENTRATION BANK ACCOUNT. BANK OF AMERICA

UHS CONSOLIDATED REVENUE COMMERCIAL PAPER, PROCEEDS ACCOUNT,
TEXPOOL
UHS CONSOLIDATED REVENUE COMMERCIAL PAPER, DEBT SERVICE
ACCOUNT, DEUTSCHE BANK
UHS CONSOLIDATED REVENUE AND REFUNDING BOND, SERIES 2008,
PROCEEDS ACCOUNT; TEXPOOL
UHS CONSOLIDATED REVENUE AND REFUNDING BOND, SERIES 2008, DEBT
UHS CONSOLIDATED REVENUE AND REFUNDING BOND, SERIES 2009, DEBT
SERVICE ACCOUNT
UHS CONSOLIDATED REVENUE AND REFUNDING BOND, SERIES 2010B, DEBT
UHS CONSOLIDATED REVENUE AND REFUNDING BOND, SERIES 2010C,
UHS CONSOLIDATED REVENUE AND REFUNDING BOND, SERIES 2010C, DEBT
UHS CONSOLIDATED REVENUE AND REFUNDING BOND, SERIES 2010C,
UHS CONSOLIDATED REVENUE BOND SERIES 2013B, PROCEEDS ACCOUNT,
TEXPOOL
UHS CONSOLIDATED REVENUE BOND SERIES 2013B, DEBT SERVICE
UHS CONSOLIDATED REVENUE BOND SERIES 2013B, COST OF ISSUANCE
UHS CONSOLIDATED REVENUE AND REFUNDING BOND SERIES 2013A,
UHS CONSOLIDATED REVENUE AND REFUNDING BOND SERIES 2013A, DEBT
UHS CONSOLIDATED REVENUE AND REFUNDING BOND SERIES 2013A, COST
OF ISSUANCE ACCOUNT, WELLS FARGO
ESCROW ACCOUNT, WELLS FARGO BANK
UHS CONSOLIDATED REFUNDING BOND, SERIES 2014, DEBT SERVICE
UHS CONSOLIDATED REFUNDING BOND, SERIES 2014, ISSUANCE COST
UHS CONSOLIDATED REFUNDING BOND, SERIES 2014, ESCROW ACCOUNT,
WELLS FARGO
UHS CONSOLIDATED REFUNDING AND REVENUE BONDS, SERIES 2016A,
DEBT SERVICE ACCOUNT, WELLS FARGO
COST OF ISSUANCE ACCOUNT, TEXPOOL
UHS CONSOLIDATED REFUNDING AND REVENUE BONDS, SERIES 2016B,
DEBT SERVICE ACCOUNT, WELLS FARGO
COST OF ISSUANCE ACCOUNT, TEXPOOL
UHS CONSOLIDATED REVENUE AND REFUNDING BOND SERIES 2017A, COST
OF ISSUANCE ACCOUNT
UHS CONSOLIDATED REVENUE AND REFUNDING BOND SERIES 2017A, DEBT
SERVICE ACCOUNT
ESCROW ACCOUNT
UHS CONSOLIDATED REVENUE AND REFUNDING BOND SERIES 2017C,
UHS CONSOLIDATED REVENUE AND REFUNDING BOND SERIES 2017C, COST
OF ISSUANCE ACCOUNT
UHS CONSOLIDATED REVENUE AND REFUNDING BOND SERIES 2017C, DEBT
SERVICE ACCOUNT
UHS CONSOLIDATED REVENUE AND REFUNDING BOND SERIES 2017C,
ESCROW ACCOUNT
FINANCIAL INSTRUMENTS WITH A MATURITY DATE LESS THAN ONE YEAR. 0055
INVESTMENTS IN U.S. TREASURY OBLIGATIONS WITH A MATURITY OF LESS

THAN ONE YEAR. TREASURY NOTES ARE PRICED AT EITHER A DISCOUNT OR
PREMIUM, WHICH IS AMORTIZED IN ACCOUNT CONTROL 1271, AND MATURE
AT PAR. SEMI-ANNUAL INTEREST IS PAID.
INVESTMENTS IN US TREASURY OBLIGATIONS WITH A MATURITY OF LESS
THAN ONE YEAR. TREASURY BONDS ARE PRICED AT EITHER A DISCOUNT OR
PREMIUM WHICH IS AMORTIZED IN ACCOUNT CONTROL 1270, AND MATURE
AT PAR. SEMI ANNUAL INTEREST IS PAID. 0060
INVESTMENTS IN U.S. FEDERAL AGENCY NOTES OR BONDS OTHER THAN THE

U S TREASURY WITH A MATURITY OF LESS THAN ONE YEAR. AGENCY
OBLIGATIONS ARE PRICED AT EITHER A DISCOUNT OR PREMIUM WHICH IS
AMORTIZED IN ACCOUNT CONTROL 1272, AND MATURE AT PAR. SEMI
ANNUAL INTEREST IS PAID. 0060
INVESTMENTS IN INTEREST BEARING DEBT OBLIGATIONS ISSUED BY CITIES

OR OTHER STATE OR LOCAL GOVERNMENTAL ENTITIES WITH A MATURITY OF
LESS THAN ONE YEAR. MUNICIPAL BONDS MAY BE PURCHASED AT A
DISCOUNT OR PREMIUM WHICH IS RECORDED IN ACCOUNT CONTROL 1274.
SEMI ANNUAL INTEREST IS PAID. 0063
A SHORT TERM INVESTMENT POOL ADMINISTERED BY THE TEXAS STATE

TREASURY DEPARTMENT FOR THE BENEFIT OF TEXAS GOVERNMENTAL
ENTITIES. FUNDS EARN INTEREST AND ARE HIGHLY LIQUID. THESE
INVESTMENTS HAVE NO MATURITY DATES AND CAN BE WITHDRAWN ON
DEMAND. 0062
A SHORT TERM INVESTMENT WHERE THE SELLER AGREES TO BUY BACK THE
INVESTMENT AT A PRE-DETERMINED PRICE PLUS INTEREST ON A SPECIFIED
DATE. COLLATERAL OF EQUAL VALUE IS PLEDGED BY THE SELLER AS
SECURITY FOR THE TRANSACTION. 0066
A SHORT TERM INVESTMENT WHERE FUNDS EARN INTEREST BUT ARE HIGHLY
LIQUID. THESE INVESTMENTS HAVE NO MATURITY DATES AND CAN BE
WITHDRAWN ON DEMAND. 0055
Financial instruments with an original maturity date less than one year after
the original date of issuance. Non current assets are not expected to be
Investment holdings of the University in the form of commercial paper

obligations issued by external entities or corporations. They are short-term
promissory notes either unsecured or backed by assets such as loans or
mortgages issued by a corporation. Maturity is typically less than 270 days.
They are usually sold at a discount. The asset is reported as a current asset
and is expected to be liquidated within one year.
INVESTMENTS IN U.S. TREASURY OBLIGATIONS WITH A MATURITY OF LESS

THAN ONE YEAR. TREASURY BILLS ARE AT A DISCOUNT AND MATURE AT PAR
WITH NO COUPON INTEREST PAYMENTS. NO AMORTIZATION IS BOOKED. 0112
INVESTMENTS IN U.S. TREASURY OBLIGATIONS WITH A MATURITY GREATER
THAN ONE YEAR BUT LESS THAN FIVE YEARS. TREASURY NOTES ARE
PRICED AT EITHER A DISCOUNT OR PREMIUM WHICH IS AMORTIZED IN
ACCOUNT CONTROL 1251, AND MATURE AT PAR. SEMI-ANNUAL INTEREST IS
PAID. 0112
GREATER THAN FIVE YEARS. TREASURY BONDS ARE PRICED AT A DISCOUNT

OR PREMIUM WHICH IS AMORTIZED IN ACCOUNT CONTROL 1250 AND
MATURE AT PAR. SEMI-ANNUAL INTEREST IS PAID. 0112

U.S. TREASURY. AGENCY OBLIGATIONS ARE PRICED AT EITHER A DISCOUNT
OR PREMIUM WHICH IS AMORTIZED IN ACCOUNT CONTROL 1252, AND
MATURES AT PAR. SEMI-ANNUAL INTEREST IS PAID. 0104
INVESTMENTS RECORDED AT COST FOR EQUITY ISSUED BY CORPORATIONS

THAT HAVE A PREFERENCE OVER COMMON STOCKS FOR PAYMENT OF
DIVIDENDS AND RESIDUAL VALUE. RESTRICTED TO ENDOWMENT FUND. 0109
INVESTMENTS RECORDED AT COST FOR EQUITY SHARES ISSUED BY A U.S.

CORPORATION. DIVIDENDS IF DECLARED ARE NORMALLY PAID QUARTERLY.
RESTRICTED TO ENDOWMENT FUND. 0109
Investments in international equities, including common stocks, mutual
funds, and partnerships that invest in international equities. 0109
0107
0100
BALANCE OF THE DISCOUNT OR PREMIUM ON THE PURCHASE OF

TEMPORARY INVESTMENTS IN U S TREASURY BONDS, AMORTIZED OVER THE
LIFE OF THE BOND. PAR VALUES BOOKED IN ACCOUNT CONTROL 1203.

TEMPORARY INVESTMENTS IN U S TREASURY NOTES, AMORTIZED OVER THE
LIFE OF THE NOTE. PAR VALUE BOOKED IN ACCOUNT CONTROL 1202.
TEMPORARY INVESTMENTS IN FEDERAL AGENCY OBLIGATIONS OTHER THAN
THE U S TREASURY, AMORTIZED OVER THE LIFE OF THE SECURITY. PAR
VALUE BOOKED IN ACCOUNT CONTROL 1204.

TEMPORARY INVESTMENTS IN MUNICIPAL BONDS, AMORTIZED OVER THE LIFE
OF THE BOND. PAR VALUE BOOKED IN ACCOUNT CONTROL 1205.
LAND AND REAL ESTATE HELD FOR INVESTMENT PURPOSES.
RESTRICTED TO USE IN ENDOWMENT FUNDS.
ADJUSTMENT TO INVESTMENT CARRYING VALUE DUE TO A CHANGE IN THE

FAIR MARKET VALUE. USE AS AN OFFSET TO ACCOUNT CONTROL1212.
INVESTMENTS IN US TREASURY OBLIGATIONS WITH A MATURITY GREATER
THAN ONE YEAR BUT LESS THAN FIVE YEARS.

FAIR MARKET VALUE. USE AS AN OFFSET TO ACCOUNT CONTROL 1213.
INVESTMENTS IN US TREASURY BONDS WITH A MATURITY GREATER THAN
FIVE YEARS.

U.S.TREASURY.

INVESTMENTS IN PREFERRED STOCK ISSUED BY CORPORATIONS.

INVESTMENTS IN COMMON STOCK ISSUED BY U.S.DOMESTIC
CORPORATIONS.

FAIR MARKET VALUE.USE AS AN OFFSET TO ACCOUNT CONTROL1231.
INVESTMENTS IN COMMON STOCK ISSUED BY FOREIGN AND INTERNATIONAL
CORPORATIONS.

INVESTMENTS IN BONDS ISSUED BY CORPORATIONS.
INVESTMENTS IN BONDS ISSUED BY PUBLIC MUNICIPALITIES.

INVESTMENTS IN MISCELLANEOUS FINANCIAL INSTRUMENTS.

INVESTMENTS IN PARTNERSHIP AGREEMENTS.
INVESTMENTS IN CO-MINGLED FUNDS, THE ASSETS OF WHICH ARE INVESTED

IN DOMESTIC EQUITY SECURITIES (FINANCIAL INSTRUMENTS ISSUED BY
UNITED STATES CORPORATIONS OR INSTITUTIONS AND DENOMINATED IN
THE CURRENCY OF THE USA). THE VALUE OF THE INVESTMENT IS
DETERMINED BY THE NUMBER OF UNITS OWNED BY THE UNIVERSITY AND
THE UNIT VALUE OF THE FUND.

FAIR MARKET VALUE. USE AS AN OFFSET TO ACCOUNT 11234 (FRS ACCOUNT
CONTROL 1225) - INVESTMENTS IN DOMESTIC EQUITY MUTUAL FUNDS.
Investments in co-mingled funds, the assets of which are invested in

domestic debt securities (financial instruments issued by United States
corporations or institutions or by the United States government or federal
sponsored agencies and denominated in the currency of the USA). The value
of the investment is determined by the number of units owned by the
university and the unit value of the fund.
Adjustment to investment carrying value due to a change in the fair market

value. Use as an offset to account 11236 - investments in Fixed Income
Mutual Funds (FRS account control 1226).
Investments in co-mingled pools of money, the assets of which are invested

in similar types of investment instruments and are managed by an
investment company. These funds offer investors a variety of goals,
depending on the fund's strategy and its investment charter.
Adjustment to investment carrying value due to a change in the fair market

value. Use as an offset to account 11238 - investments in Mutual Funds (FRS
account control 1224).
To record the cost and fair market value of investments in limited
partnerships that invest in marketable fixed income securities.
To record convertible securities in investment accounts (bonds that can be

converted by the holder to common stock at an agreed upon price) that pay
interest but do not have a premium/discount. 0107
"Mutual Funds - Domestic Equity - Large Capitalization
Investments in funds that provide long-term capital appreciation in excess of
inflation by at least 5.5% in" U.S. domiciled companies. Companies listed
under this category are $10 to $200 billion in their total dollar value of all
outstanding shares.
Inflation Hedging Fund

Investments in funds that are designed to make an investment by taking
both safe and speculative opportunities to reduce the risk of adverse price
movements in an asset against inflation and the loss of purchasing power
associated with it.
Marketable Alternative Investments - Absolute Return

Investments in funds that are defined to include non-traditional investment
stategies whereby the majority of the underlying securities are traded on
public exchanges or are otherwise readily marketable. These types of
investments can be categorized as absolute return hedge funds or as equity
hedge funds.
Marketable Alternative Investments - Hedge Equity

Investments in funds that include U.S. and international long and short equity
strategies. These strategies attempt to exploit profits from stock selection
skills by taking long positions in securities that are expected to advance and
short positions in securities where returns are expected to lag or decline.
Non-Marketable Alternative Investments

Non-marketable alternative assets consist of investments in private equity
investments and venture capital investments that are not registered for sale
on public exchanges. These investments are held through limited
partnerships or as direct ownership interests.
Investments in partnerships that specialize in real estate and natural
resources, including unfunded commitments.
Investments in the private equity, including partnership investments in

secondary equity markets, venture capital, alternative investment funds,
commodities and emerging markets, including unfunded commitments.
AMOUNTS OWED TO THE UNIVERSITY FROM THE SALE OF GOODS AND
SERVICES. 0231
UNPAID CHECKS RETURNED FROM A BANK AFTER PRESENTATION. 0231

FUNDS DUE TO THE UNIVERSITY FOR MISCELLANEOUS REASONS OTHER
THAN PROVIDING GOODS AND SERVICES. 0231
CLEARING ACCOUNT CONTROL FOR THE HOTEL'S INTERNAL USE IN
RECORDING SALES AND COLLECTIONS. 0231
AMOUNTS OWED TO CONTINUING EDUCATION FOR SERVICES. 0231
TO RECORD BALANCE DUE TO UH HILTON/HRM FROM FOOD SERVICE

CONTRACTOR AS ENTITLEMENT FOR MONTHLY OPERATIONS. 0231
FUNDS DUE TO PARKING FROM FACULTY/STAFF FOR PARKING PERMIT OR
DECAL.
FUNDS DUE TO THE UNIVERSITY FOR INCOME GENERATED FROM
INVESTMENT IN OIL AND GAS PROPERTIES. 0231
AMOUNTS OWED TO THE UNIVERSITY FROM THE STATE WHICH REPRESENT

THE STATE PAID BENEFIT FOR THE SOCIAL SECURITY TAX PORTION OF FICA
TAXES. 0231
AMOUNTS OWNED TO THE UNIVERSITY FROM THE STATE WHICH REPRESENT

THE EMPLOYER MATCHING AMOUNT FOR THE SOCIAL SECURITY TAX PORTION
OF FICA TAXES. 0231
AMOUNTS OWED TO THE UNIVERSITY FROM THE STATE FOR
REIMBURSEMENT OF EXPENDITURES.
To record Accounts Receivable posted to sponsored project cost centers

through the Revenue Recognition process. Limited to use by central
To record Accounts Receivable for sponsored projects using Letter of Credit to

request funds. Limited to use by central Accounting departments.
PAYROLL RECEIVABLE FR STATE - USAS
To record payments received for billed sponsored project accounts

receivable, including advance payments. Limited to use by central
Accounting departments. 0231
To record AR credit balances for sponsored projects that have been written
off. To be used to allow tracking of billed, paid, and written off sponsored
project accounts receivables until the implementation of an AR system that
allows tracking of payments by invoice.
UNALLOWED TRANSACTIONS CHARGED TO A UNIVERSITY CREDIT CARD THAT

MUST BE REFUNDED TO THE UNIVERSITY BY THE CREDIT CARD USER. 0231
INTEREST EARNED BUT NOT YET RECEIVED ON INVESTMENTS. 0200
To record billed sponsored project accounts receivable, including advance

payments. To record billed sponsored project accounts receivable, including
advance payments. 0231
DEPOSITS HELD ON THE UNIVERSITY'S BEHALF BY SOME OUTSIDE ENTITY. 0296
AMOUNTS OWED TO THE UNIVERSITY FROM THE STATE WHICH REPRESENT

THE EMPLOYER MATCHING AMOUNT FOR THE MEDICARE TAX PORTION OF
FICA TAXES. 0231
RECEIVABLES FOR NOTES OWED TO THE UNIVERSITY OTHER THAN STUDENT
LOANS.
To record advance payments on sponsored projects where the recipient is not
yet identified. Limited to use by central Accounting departments. 0231
TO RECORD UNBILLED ACCOUNTS RECEIVABLES POSTED TO SPONSORED

PROJECT COST CENTERS VIA THE PS GRANTS REVENUE RECOGNITION
PROCESS. LIMITED TO USE BY PS GRANTS SYSTEM.
TO RECORD LETTER OF CREDIT ACCOUNTS RECEIVABLES POSTED TO

SPONSORED PROJECT COST CENTERS VIA THE PS GRANTS LETTER OF CREDIT
BILLING PROCESS. LIMITED TO USE BY PS GRANTS SYSTEM.
TO RECORD BILLED SPONSOR ACCOUNTS RECEIVABLES POSTED TO

SPONSORED PROJECT COST CENTERS VIA THE PS GRANTS BILLED
RECEIVABLES BILLING PROCESS. LIMITED TO USE BY PS GRANTS SYSTEM.
FUNDS RECEIVABLE FROM AMERICAN EXPRESS F0R CHARGES MADE BY
CUSTOMERS. 0231
FUNDS RECEIVABLE FROM APPLE COMPUTER FOR REBATE OR REFUNDS. 0231
FUNDS RECEIVABLE FOR SALES ON ACCOUNT AT COUGAR BYTE. 0231

FUNDS RECEIVABLE FROM DINER'S CLUB FOR CHARGES MADE BY
CUSTOMERS. 0231
FUNDS RECEIVABLE BY UNIVERSITY DEPARTMENTS THAT ACCEPT THE

CAMPUS CARD FOR THE SALES RESULTING FROM CAMPUS CARD USE. 0231
FUNDS ADVANCED TO EMPLOYEES FOR TRAVEL. BALANCES ARE CLEARED BY

SUBMISSION OF REQUIRED EXPENSE REPORTS. 0231
UNUSED TRAVEL ADVANCE THAT EMPLOYEES NEED TO RETURN TO THE
UNIVERSITY AFTER THE TRIP. 0231
FUNDS RECEIVABLE FROM STUDENTS FOR TUITION AND FEES FROM

REGISTRATION IN CREDIT COURSES. ACCOUNT CONTROL 1379 IS
THECORRESPONDING BAD DEBT RESERVE. 0231
Accounts receivable - third party contract for payment of tuition and fees.
INTER COMPONENT RECEIVABLES DUE FROM UH. 0282
INTER COMPONENT RECEIVABLES DUE FROM UH CLEAR LAKE. 0282
INTER COMPONENT RECEIVABLES DUE FROM UH DOWNTOWN. 0282
INTER COMPONENT RECEIVABLES DUE FROM UH SYSTEM ADMINISTRATION. 0282

INTER COMPONENT RECEIVABLES DUE FROM UH VICTORIA. 0282
LONG TERM INTER COMPONENT BORROWING. 0282
INTERAGENCY RECEIVABLES THAT ARE DUE FROM OTHER STATE OF TEXAS
AGENCIES. 0284
Inter Campus Payroll Receivable
Pledges Receivable - Current

Voluntary promises of cash or other assets made by nongovernmental
entities, including individuals. If the promise is verifiable, resources are
measurable and probable of collection, and all eligibility requirements are
met, the gift pledge is recognized as a receivable (net of estimated
uncollectable amounts). This receivable is scheduled to be collected during
ALLOWANCE FOR UNCOLLECTABLE PLEDGES
Pledges Receivable - Non-Current

Voluntary promises of cash or other assets made by nongovernmental
entities, including individuals. If the promise is verifiable, resources are
measurable and probable of collection, and all eligibility requirements are
met, the gift pledge is recognized as a receivable (net of estimated
uncollectable amounts). The receivable is scheduled to be collected
subsequent to the next accounting fiscal year.
FUNDS RECEIVABLE FROM ACTIVITY IN ON-CAMPUS RESIDENCE HALLS.

CORRESPONDING BAD DEBT RESERVE RECORDED IN ACCOUNT CONTROL
1373. 0231
RESERVE FOR UNCOLLECTIBLE ACCOUNTS RECORDED IN ACCOUNT
CONTROL 1372 FROM RESIDENCE HALL ACTIVITY. 0231
RESERVE FOR THE STUDENT ACCOUNTS RECEIVABLE IN ACCOUNT CONTROL
1350 DEEMED UNCOLLECTIBLE. 0231
To record accounts receivable from parking activities billed through the
student billing and receivables system.
To record the reserve for uncollectible sponsored project accounts receivable.
Limited to use by central Accounting departments. 0231
RESERVE FOR UNCOLLECTABLE ACCOUNTS RECEIVABLE RECORDED IN L1

ACCOUNTS. DOES NOT INCLUDE STUDENT ACCOUNTS RECEIVABLE OR
CONTRACTS AND GRANTS ACCOUNTS RECEIVABLE. USE WITH SUBCODE
0522 TO CREATE RESERVE. 0231
RESERVE FOR UNCOLLECTABLE ACCOUNTS RECEIVABLE RECORDED IN

LEDGER 2 AND LEDGER 4. USE WITH SUBCODE 0523 TO CREATE RESERVE. 0231

AUXILIARY (LEDGER 3) ACCOUNTS. DOES NOT INCLUDE STUDENT
RECEIVABLES OR THOSE HELD BY RESIDENCE HALLS. USE WITH SUBCODE
0524 TO CREATE RESERVE. 0231

CONTRACT AND GRANTS ACCOUNTS (LEDGER 5). NOT TO BE USED WITH
FEDERAL OR STATE AWARDS. 0231
LOANS TO STUDENTS FUNDED BY NON FEDERAL PROGRAMS.
GROSS AMOUNT OF LOANS TO STUDENTS.
GROSS AMOUNT COLLECTED ON LOANS TO STUDENTS.
CANCELLATION OF 10% OF PRINCIPAL FOR TEACHERS PRIOR TO 7/2/72.
CANCELLATION OF 15% OF PRINCIPAL FOR TEACHERS PRIOR TO 7/2/72.
CANCELLATION OF 10% OF PRINCIPAL FOR TEACHERS AFTER 7/1/72.

CANCELLATION OF PRINCIPAL DUE TO DEATH OF STUDENT.
CANCELLATION OF PRINCIPAL DUE TO DISABILITY OF STUDENT.
CANCELLATION OF PRINCIPAL DUE TO MILITARY SERVICE.
CANCELLATION OF PRINCIPAL DUE TO PERSONAL BANKRUPTCY OF
STUDENTS.
CHANGE IN PRINCIPAL BALANCE DUE.
CANCELLATION OF 10% OF PRINCIPAL FOR WORKING IN HEALTH CARE

PRACTICE IN AN AREA DESIGNATED AS HAVING A SHORTAGE OF HEALTH
CARE PROFESSIONALS.
CANCELLATION OF 15% OF PRINCIPAL FOR WORKING IN HEALTH CARE

PRACTICE IN AN AREA DESIGNATED AS HAVING A SHORTAGE OF HEALTH
CARE PROFESSIONALS.
ADJUSTMENT TO LOAN PRINCIPAL NOT ELSEWHERE CLASSIFIED.
CANCELLATION OF 15% OF PRINCIPAL FOR SPECIFIC VOLUNTEER SERVICE.
FORGIVENESS OF 15% FEDERALLY FUNDED LOAN PRINCIPAL FOR

QUALIFYING SERVICE AS LAW ENFORCEMENT OR CORRECTIONS
OFFICER.

OFFICER.

OFFICER.
PAYMENTS OF PRINCIPAL FOR LOANS PREVIOUSLY IDENTIFIED OR WRITTEN
OFF AS UNCOLLECTIBLE.
CANCELLATION OF 15% OF PRINCIPAL BALANCE OUTSTANDING ON
FEDERAL STUDENT LOAN PROGRAM. CANCELLATION IS GRANTED FOR
WORKING AS A SPECIAL EDUCATION WORKER.



FEDERAL STUDENT LOAN PROGRAM. CANCELLATION IS GRANTED FOR THE
FIRST AND SECOND YEAR OF WORKING IN THE FIELD OF EARLY

THIRD AND FOURTH YEARS OF WORKING IN THE FIELD OF EARLY

FIFTH YEAR OF WORKING IN THE FIELD OF EARLY INTERVENTION
SERVICES.

FIRST AND SECOND YEAR WORKING AS A NURSE OR MEDICAL
TECHNICIAN.

THIRD AND FOURTH YEARS WORKING AS A NURSE OR MEDICAL
TECHNICIAN.

FIFTH YEAR OF WORKING AS A NURSE OR MEDICAL TECHNICIAN.

FIRST AND SECOND YEARS OF WORKING FOR A CHILD OR FAMILY SERVICE
AGENCY.

THIRD AND FOURTH YEARS OF WORKING FOR A CHILD OR FAMILY SERVICE
AGENCY.

FIFTH YEAR OF WORKING FOR A CHILD OR FAMILY SERVICE AGENCY.
WORKING AS A TEACHER OF MATH, SCIENCE, OR FOREIGN LANGUAGES.

WORKING AS A TEACHER OF MATH, SCIENCE, OR FOREIGN LANGUAGES.

WORKING AS A TEACHER OF MATH, SCIENCE, OR FOREIGN LANGUAGES
RESERVE FOR STUDENT LOANS RECEIVABLE DEEMED UNCOLLECTIBLE.
LOAN PRINCIPAL CANCELLATION - 15% ISD LIBRARY PERSONNEL

Forgiveness of 15% federally funded loan principal for service as an
independent school district (ISD) library personnel.


CANCELLATION OF 15% OF PRINCIPAL BALANCE OUTSTANDING ON FEDERAL

STUDENT LOAN PROGRAM. CANCELLATION IS GRANTED FOR WORKING AS A
HEAD START WORKER.

HEAD START WORKER.

HEAD START WORKER.
UNIVERSITY FUNDED PAYMENT OF PERKINS LOANS THAT CANNOT BE
COLLECTED OR ASSIGNED.
INSTALLMENT PLAN LOANS TO STUDENTS FUNDED BY NON FEDERAL
PROGRAMS
SHORT TERM LOANS TO STUDENTS FUNDED BY NON FEDERAL PROGRAMS
EMERGENCY LOANS TO STUDENTS FUNDED BY NON FEDERAL PROGRAMS
DEANS LOANS TO STUDENTS FUNDED BY NON FEDERAL PROGRAMS
BOOK LOANS TO STUDENTS FUNDED BY NON FEDERAL PROGRAMS

INVENTORY AT COST HELD FOR RESALE NOT ELSEWHERE CLASSIFIED.
INVENTORY AT COST HELD FOR RESALE THAT WAS PURCHASED WITH LOCAL
FUNDS. 0290
INVENTORY AT COST HELD FOR RESALE BY THE UC SATELLITE
OPERATION. 0290
INVENTORY AT COST HELD FOR RESALE BY THE UC CRAFT SHOP
OPERATION. 0290
INVENTORY AT COST FOR RESALE BY THE CHEMISTRY STOCKROOM
OPERATION. 0290
INVENTORY OTHER THAN CONTACT LENSES AT COST HELD FOR RESALE BY
THE OPTICAL CLINIC. 0290
INVENTORY HELD FOR RESALE BY THE COPY CENTER. 0290
INVENTORY AT COST HELD FOR RESALE BY THE OPTICAL CONTACT LENS
CLINIC. 0290
INVENTORY HELD BY UNIVERSITY STORES USED FOR MAINTENANCE
ACTIVITIES. 0285
INVENTORY AT COST OF MICROCOMPUTERS AND SUPPLIES. 0290
INVENTORY HELD FOR RESALE AT UNIVERSITY STORES SUCH AS OFFICE

SUPPLIES BUT NOT INCLUDING MAINTENANCE SUPPLIES. 0285
INVENTORY AT COST HELD FOR RESALE BY COUGAR BYTE.
RECORD ALLOWANCES ON MERCHANDISE INVENTORIES.
EXPENDITURES INCURRED WHICH WILL BE RECORDED AGAINST

SPECIFIC CATEGORIES OF EXPENSE IN A FUTURE PERIOD. NOTE: THIS
ACCOUNT CONTROL WAS FORMERLY DEFINED AS DEFERRED CHARGES.
ENTRIES WHICH WERE IN THE PAST RECORDED IN ACCOUNTCONTROLS
1550, 1551, 1555 AND 1556 ARE TO RECORDED IN 1550. 0295
EXPENDITURES INCURRED FOR AIR TRAVEL WHERE THE ACTUAL TRAVELHAS
NOT YET OCCURRED. 0300
0300
LONG TERM PREPAYMENT OF EXPENSES THAT MAY BE SUBJECT TO

AMORTIZATION. RESTRICTED TO USE BY ACCOUNTING OFFICES ONLY. 0300
DELETE USE 1550. 0295
LONG TERM PREPAYMENT BY KUHT FOR RIGHTS TO BROADCAST VIDEO /FILM

PROGRAMMING. MAY BE SUBJECT TO AMORTIZATION. RESTRICTEDTO USE BY
TEMPORARY CLEARING ACCOUNT CONTROL FOR AMOUNTS TO BE

REMITTED TO THE STATE TREASURY. RESTRICTED TO USE BY GENERAL
ACCOUNTING ONLY. 0231
"DEFERRED LOSS ON BOND REFUNDING
The excess of the reacquisition price of refunded debt over its net carring
amount, as defined in GASB" 65 paragraph 6. Reported on the Statement of
Net Position as a Deferred Outflow of Resources, and recognized as a
component of interest expense over the remaining life of the old debt.
DEFERRED OUTFLOW OF RESOURCES - TRS PENSIONS - Record TRS pension

deferred outflows as directed by the Texas State Comptroller in accordance
with GASB 68, effective beginning with FY15. 0571
DEFERRED OUTFLOW OF RESOURCES - OPEB - Record OPEB deferred

outflows as directed by the Texas State Comptroller in accordance with GASB
75 effective beginning with FY18. 0572
TRANSACTIONS REJECTED IN THE FINANCIAL RECORDS SYSTEM

(FRS).RESTRICTED FOR USE BY GENERAL ACCOUNTING ONLY. 0231
FOR USE BY BURSAR'S OFFICE ONLY. 0231
FOR BURSAR'S OFFICE USE ONLY. 0231
FOR USE IN BURSAR'S OFFICE ONLY. 0231
TO BE USED IN RECOGNIZING THE TEMPORARY REVERSAL OF A STUDENT

RECEIVABLE WITHIN THE ABC SYSTEM._
Payroll adjustment clearing account for payroll office use only.
Payroll overpayment to terminating employee that must be returned to the
university. For payroll office use only.
ACCOUNT USED AS OFFSE FOR CONVERSION OF GL AR BALANCES FOR
SPONSORED RESEARCH PROJECTS TO PS GRANTS MODULE GENERATED AR
BALANCES. ACCOUNT USED AS AN OFFSET (CREDIT) TO THE CREATION OF
THE BILLED RECEIVABLE IN LIEU OF REVENUE AS WELL AS AN OFFSET
(DEBIT) TO THE CREATION OF THE PAYMENT IN LIEU OF CASH. EXISTING
GENERAL LEDGER SPONSORED RESEARCH BALANCES FOR UNPAID BILLS
WILL BE REVERSED TO THIS ACCOUNT AS WELL, CAUSING A NET ZERO
TRANSACTION.
ACCOUNT USED FOR CLEARING CHECKS PHYSICALLY RECEIVED AND

DEPOSITED BY THE UNIVERSITY TO THE PS GRANTS PAYMENT APPLICATION
PROCESS FOR RECORDING OF PAYMENT.
ACCOUNT USED FOR CLEARING ELECTRONIC PAYMENTS RECEIVED BY THE

UNIVERSITY TO THE PS GRANTS PAYMENT APPLICATION PROCESS FOR
RECORDING OF PAYMENT AND DEPOSIT OF FUNDS.
ACCOUNT USED BY THE PS GRANTS MODULES TO TRANSFER SPONSORED

RESEARCH AWARDS BETWEEN SPONSORS. RESTRICTED TO USE BY UH
ACCOUNT USED BY THE PS GRANTS MODULES TO TRANSFER PAYMENT

ACROSS INVOICES RESTRICTED TO USE BY UH ACCOUNTING AND BUDGET
OFFICES.
ACCOUNT USED BY THE PS GRANTS MODULES TO RECORD BOARD OF

REGENTS APPROVED WRITE-OFF OF OUTSTANDING RECEIVABLES BALANCES
PRIOR TO TRANSFER TO THE BAD DEBT RESERVE. RESTRICTED TO USE BY UH
ACCOUNT USED BY THE PS GRANTS MODULES TO RECORD ACCOUNTS

RECEIVABLE ADJUSTMENTS AS PART OF THE CLOSEOUT PROCESS PRIOR TO
TRANSFER TO THE CENTRAL COST CENTER. RESTRICTED TO USE BY UH

RECEIVABLE ADJUSTMENTS FOR FEES IMPOSED BY SPONSORS FOR LATE
BILLING OR REPORTING PRIOR TO TRANSFER TO THE CENTRAL COST
CENTER. RESTRICTED TO USE BY UH ACCOUNTING AND BUDGET OFFICES.

RECEIVABLE ADJUSTMENTS FOR IMMATERIAL CREDIT BALANCES AS PART OF
CLOSE OUT PRIOR TO TRANSFER TO THE CENTRAL COST CENTER.
RESTRICTED TO USE BY UH ACCOUNTING AND BUDGET OFFICES.
ACCOUNT USED BY THE PS GRANTS MODULES TO RECORD RESIDUAL
BALANCES FROM CLOSED OUT COST CENTER TO NEW ACTIVE COST
CENTERS AS PAYMENT. RESTRICTED TO USE BY UH ACCOUNTING AND
BUDGET OFFICES.
Default account to capture incomplete waiver transactions.
Default account used to capture incomplete Fixed Tuition adjustments due to
changes in SCH
Default clearing account used to capture transactions that are not picked up
by the PeopleSoft Student Administration (PSSA) process "Pick Up Accounts
Receivable From Charge".
Default account used to capture Financial Aid transactions that are not
picked up by the PeopleSoft Student Administration (PSSA) process "Pick Up
Receivable From Charge".
Default clearing account used as an offset (credit) to populate conversion

item type and student account receivable balances that are fed to the
general ledger from the student system.
Existing general ledger student account receivable balances at the
conversion cut off point will be reversed with an offset (debit) to the same
clearing account.
Default account used to recognize transactions involving payments by credit

cards within the PeopleSoft Student Administration (PSSA) process.
THE CAPITALIZED COST OF LAND ACQUIRED THROUGH PURCHASE,

DONATION OR FORFEITURE. INCLUDES THE PRICE OF APPRAISED VALUE
PLUS RELATED ACQUISITION COSTS. 0320
THE CAPITALIZED COST OF BUILDINGS ACQUIRED THROUGH

PURCHASE,CONSTRUCTION OR DONATION. INCLUDES PURCHASE PRICE,
CONSTRUCTION COST, OR APPRAISED VALUE PLUS RELATED
ACQUISITION COSTS. 0320
THE COST OF CAPITAL PROJECTS IN PROGRESS AND NOT YET
CAPITALIZED IN THE PLANT FUNDS ASSET CATEGORIES. 0335
Long lived capital assets (other than general use buildings) that have been
built, installed, or established to enhance the quality or facilitate the use of
land for a particular purpose. Includes assets such as landscaping, fencing
and gates, parking lots / driveways / parking barriers, outside sprinkler
systems, recreation areas, ahtletic fields, stadiums, paths, trails, septic
systems, fountains, plazas, pavilions, retaining walls, swimming pools, tennis
courts, and basketball courts. 0335
EQUIPMENT CONSISTS OF TANGIBLE PERSONAL PROPERTY, NOT MATERIALLY

ALTERED THROUGH USE, WITH AN AGGREGATE VALUE OF $500.01 OR
GREATER, AND A USEFUL LIFE IN EXCESS OF ONE YEAR. INCLUDES THE
TOTAL COST OF ACQUISITION, FABRICATION OR APPRAISED VALUE, IF
DONATED. 0345
Capital assets provided for the university's use but ownership is retained by
the donor; assets are not used in operations 0345
The capitalized cost of motorized devices designed for the purpose of

conveying or transporting persons or materials. Vehicles are road worthy and
may be legally operated on Texas streets and highways.
The capitalized cost of marine equipment designed for the purpose of

conveying or transporting persons or materials over and upon bodies of
water. Boats may or may not be motorized.
The capitalized cost of public domain fixed assets such as roads, bridges,
curbs and cutters, streets and sidewalks, drainage systems, lighting systems
and similar assets that are immovable and of value only to the University.
AIRCRAFT
COMPUTER SOFTWARE, INTANGIBLE, PURCHASED

Purchased intangible compute software has a cost over $100,000 and
additional development costs do not exceed $1 million, and is depreciable.
Also includes purchased software with a cost over $5000 transferred by SPA
from furnishings and equipment. 0393
COMPUTER SOFTWARE, INTANGIBLE, DEVELOPED

Internally developed intangible computer software with a cost over $1
million; includes purchased software where modification cost create a total of
$1 million or more in cost. 0393
CONSTRUCTION IN PROGRESS - INTERNALLY DEVELOPED COMPUTER

SOFTWARE
Asset account used to report the construction in progress and accumulated
expenses for
internally developed computer software with an estimated cost of over $1
million. 0380
Capital assets provided for the university's use but ownership is retained by
the donor; assets are used in operations. 0345
A CONTRA-ASSET USED TO REPORT THE CUMULATIVE AMOUNT OF PERIODIC

CHARGES TO REFLECT THE EXPIRATION OF THE ESTIMATED SERVICE LIFE OF
A FIXED CAPITAL ASSET.
A contra-asset account used to report the cumulative value of periodic

credits which reflect the expiration of the estimated service life of buildings.

credits which reflect the expriation of the estimated service life of capital
assets classified as facilities and other improvements.

credits which reflect the expiration of the estimated service life of capitalized
equipment, furniture, or other tangible personal property.

credits which reflect the expiration of the estimated service life of
infrastructure capital assets.
credits which reflect the expiration of the estimated service life of vehicles.

credits which reflect the expiration of the estimated service life of boats.

credits which reflect the expiration of the estimated service life of library
book capital assets.

credits which reflect the expiration of the estimated service life of museum
and art collection capital assets.
ACCUM DEPREC-AIRCRAFT
ACCUMULATED AMORTIZATION COMPUTER SOFTWARE

purchased computer software with a cost of over $100,000. 0396
ACCUMULATED AMORTIZATION DEVELOPED COMPUTER SOFTWARE

internally developed computer software with a cost of over $1 million. 0396
ACCUMULATED AMORTIZATION OTHER INTANGIBLE CAPITAL ASSETS.

A CONTRA-ASSET ACCOUNT USED TO REPORT THE CUMULATIVE VALUE OF
PERIODIC CREDITS WHICH REFLECT THE EXPIRATION OF THE ESTIMATED
SERVICE LIFE OF OTHER CAPITALIZED INTANGIBLE ASSETS.
CONTRA ASSET ACCOUNT USED T REPORT THE CUMULATIVE VALUE OF

PERIODIC CREDITS WHICH REFLECT THE EXPIRATION OF THE ESTIMATD
SERVICE LIFE OF CAPITALIZED ASSETS.
BOOKS, FILM, MAGAZINES, PERIODICALS, OR OTHER MEDIA WHICH ARE

CONTAINED IN A LIBRARY AND AVAILABLE TO BE CHECKED OUT OR USED BY
THE GENERAL PUBLIC SHOULD BE CAPITALIZED. INCLUDES THE COST OF
ACQUISITION, OR APPRAISED VALUE, IF DONATED. 0360
THE COST OF ART, MUSEUM, OR HISTORICAL TREASURES WITH READILY

MEASURABLE QUALITY. INCLUDES THE PURCHASE PRICE PLUS ANY COSTS
ASSOCIATED WITH PLACING THE ITEM IN USE. WORKS OF ART OR MUSEUM
COLLECTIONS ACQUIRED THROUGH DONATION SHOULD BE RECORDED ON
THE BASIS OF APPRAISED VALUE AT THE DATE OF DONATION; THE COST OF
THE APPRAISAL SHOULD NOT BE CAPITALIZED. 0365
The capitalized cost of miscellaneous fixed assets that cannot be
appropriately classified using another specific category, and which are not
subject to recurring depreciation charges.
The capitalized cost of miscellanceous fixed assets that cannot be

appropriately classified using another specific category, and which are
subject to recurring depreciation charges.
THE COST OF ART, MUSEUM, OR HISTORICAL TREASURES WITH READILY

MEASURABLE QUALITY. INCLUDES THE PURCHASE PRICE PLUS ANY COSTS
ASSOCIATED WITH PLACING THE ITEM IN USE. WORKS OF ART OR MUSEUM
COLLECTIONS ACQUIRED THROUGH DONATION SHOULD BE RECORDED ON
THE BASIS OF APPRAISED VALUE AT THE DATE OF DONATION; THE COST OF
THE APPRAISAL SHOULD NOT BE CAPITALIZED.
Rare books and other collections with cultural, aesthetic, or historical value.
These items are normally protected, secured, and more rigorously preserved
than other books held within the university library. These capital assets are
considered to be inexhaustible resources and are not depreciated.
THE CAPITALIZATION OF MISCELLANEOUS INTANGIBLE FIXED ASSETS THAT

CANNOT BE APPROPRIATELY CLASSIFIED USING ANOTHER SPECIFIC
CATEGORY AND WHICH ARE NOT SUBJECT TO RECURRING DEPRECIATION
CHARGES.
THE CAPITALIZATION OF MISCELLANEOUS INTANGIBLE FIXED ASSETS THAT

CANNOT BE APPROPRIATELY CLASSIFIED USING ANOTHER SPECIFIC
CATEGORY AND ARE SUBJECT TO RECURRING DEPRECIATION CHARGES.
RESTRICTED FOR USE BY GENERAL ACCOUNTING ONLY. 0284
0284
RESTRICTED TO USE BY GENERAL ACCOUNTING ONLY. 0284
Accounts Receivable - Receipts from Customers to be used for allocations of

accounts receivable for financial reporting purposes in the preparation of the
Statement of Cash Flows. 0231
Accounts Receivable - Proceeds from Tuition and Fees to be used for

allocations of account receivable for financial reporting purposes in the
preparation of the Statement of Cash Flows. 0231
Accounts Receivable - Proceeds from Auxiliaries to be used for allocations of
account receivable for financial reporting purposes in the preparation of the
Statement of Cash Flows. 0231
Accounts Receivable - Proceeds from Grants and Contracts to be used for

allocations of account receivable for financial reporting purposes in the
Loans and Contracts - Proceeds from Loan Collections to be used for

allocations of loans and contracts for financial reporting purposes in the
Loans and Contracts - Payments for Loans Provided to be used for allocations
of loans and contracts for financial reporting purposes in the preparation of
the Statement of Cash Flows.
Investments - Proceeds from the sale of investments for the allocation of

investment activity for financial reporting purposes in the preparation of the
Investments - Payments for purchases of investments for the allocation of

investment activity for financial reporting purposes in the preparation of the
Deferred Outflows - Increases from deferred outflows for the allocation of

activity for financial reporting purposes in the preparation of the Statement
of Cash Flows.
Deferred Outflows - Decreases from deferred outflows for the allocation of

of Cash Flows.
Accounts Receivable - Proceeds from Investments to be used for allocations

of account receivable between Operating and Investing activities in the
preparation of the Statement of Cast Flows. 0231
Accounts Receivable - Payments for Investments to be used for allocations of

account receivable between Operating and Investing activities in the
Accounts Receivable - Payments for Goods and Services to be used for

allocations of account receivable between categories of Operating activities
in the preparation of the Statement of Cash Flows. 0231
Fixed Assets - Capital Assets Account for Cash Flow Financing Category
Adjustment
Adjustment (To be used in the Noncapital Financing - Proceeds of Transfers
From Other Funds section of the Statement of Cash Flows)
Adjustment (To be used in the Noncapital Financing - Payments for Transfers
to Other Funds section of the Statement of Cash Flows)
Adjustment (To be used in the Capital Financing - Payments of Other Costs on
Debt Issuance section of the Statement of Cash Flows)
Due To/From State Agency amounts resulting from adjustments to the SEFA
(For Financial Reporting Purposes Only) 0284
LIABILITY TO VENDORS FOR GOODS AND SERVICES PROVIDED. FOR
ACCOUNTS PAYABLE USE ONLY. 1010
A/P-CON ED/FOOD CL 1010
AMOUNTS DUE STUDENTS FOR FINANCIAL AID OR OTHER PAYMENTS AND

UNAPPLIED CREDITS VIA THE STUDENT BILLING SYSTEM. 1010
TO RECORD BALANCE PAYABLE TO UH HOTEL FOOD SERVICE
CONTRACTOR AS ENTITLEMENT FOR MONTHLY OPERATIONS. 1010
YEAR END ACCRUALS FOR GOODS AND SERVICES RECEIVED BUT NOT
INVOICED. BALANCE IS REVERSED AT THE BEGINNING OF THE
FOLLOWING YEAR. 1010
LIABILITY FOR GOODS AND SERVICES PROVIDED TO THE UNIVERSITY BY

BARNES AND NOBLE. (BOOKSTORE OPERATIONS) 1010
LIABILITY FOR TEMPORARY PERSONNEL SERVICES PROVIDED TO

UNIVERSITY OF HOUSTON UNDER TERMS OF APPROVED PURCHASE
ORDER. 1010
PAYMENTS RECEIVED AND TEMPORARILY HELD UNTIL A SPECIFIC
OBLIGATION IS MET. 1010
LIABILITIES INCURRED NOT ELSEWHERE CLASSIFIED. 1010
Procurement card liability clearing account 1010
Travel card liability clearing account 1010
Liability for amounts paid to E-Ship global for shipping services where the
transaction could not be processed with an expense account. Departments
must clear the liability balance by charging the correct account and cost
center on a journal entry.
LIABILITY FOR AMOUNTS PAID TO CORESTAFF FOR TEMPORARY PERSONNEL

SERVICES WHERE THE TRANSACTION COULD NOT BE PROCESSED WITH AN
EXPENSE ACCOUNT. DEPARTMENTS MUST CLEAR THE LIABILITY BALANCE BY
CHARGING THE CORRECT ACCOUNT AND COST CENTER ON A JOURNAL
ENTRY.
LIABILITY FOR TRANSACTIONS PROCESSED THROUGH CONCUR THAT FAIL

BUDGET CHECK OR DO NOT POST TO THE GENERAL LEDGER IN THE UHS
FINANCE SYSTEM. ORIGINATING DEPARTMENT MUST CLEAR LIABILITY TO THE
APPROPRIATE ACCOUNT AND COST CENTER WITH A JOURNAL ENTRY IN THE
UHS FINANCE SYSTEM.
LIABILITY FOR ADROIT WHERE THE TRANSACTION COULD NOT BE
PROCESSED WITH AN EXPENSE ACCOUNT.
INTERCOMPONENT PAYABLES DUE TO UH. 1052
INTERCOMPONENT PAYABLE DUE TO UH CLEAR LAKE. 1052
INTERCOMPONENT PAYABLE DUE TO UH DOWNTOWN. 1052
INTERCOMPONENT PAYABLE DUE TO UH SYSTEM ADMINISTRATION. 1052

INTERCOMPONENT PAYABLE DUE TO UH VICTORIA. 1052
Inter Campus Payroll
INTERAGENCY PAYABLES THAT ARE DUE TO OTHER STATE OF TEXAS
AGENCIES.
LIABILITIES DUE TO OTHERS FROM THE ATHLETIC DEPARTMENT.
VALUE OF THE EQUIPMENT CAPITALIZED IN ACCOUNT CONTROL 1745.

EQUIPMENT IS USED BY THE UNIVERSITY BUT OWNERSHIP IS RETAINED
BY THE DONOR.
PARTIAL PAYMENTS OWED TO CONTRACTORS TO BE PAID WHEN
CONTRACT CONDITIONS ARE SATIFIED. 7266
SALES TAXES PAYABLE TO STATE, MUNICIPALITIES AND METROPOLITAN
TRANSIT AUTHORITIES. 1009
OCCP. TAX - STATE 1009
OCCP. TAX-CITY 1009
OCCP. TAX-COUNTY 1009
1009
TELECOMMUNICATIONS INFRASTRUCTURE FUND ASSESSMENT ON SALES OF

TELECOMMUNICATIONS SERVICES. TO BE PAID TO TEXAS STATE
COMPTROLLER. RATE OF ASSESSMENT IS FLEXIBLE AND SET BY THE
LEGISLATURE. 1009
HOTEL OCCUPANCY TAX AT 2% LEVIED BY HARRIS COUNTY - HOUSTON
SPORTS AUTHORITY, EFFECTIVE OCTOBER 1, 1997. 1009
LIABILITY FOR TAXES DUE TO NONPAYROLL PAYMENTS TO
NONRESIDENT ALIENS. 1009
INTEREST PAYABLE ON FUNDS RECEIVED IN ADVANCE FROM FEDERAL
AGENCIES. 1009
CASH RECEIVED BY THE UNIVERSITY WHOSE ACCOUNT TO BE CREDITEDOR

PURPOSE HAS NOT YET BEEN DETERMINED. RESTRICTED FOR USE BY
TREASURER'S OFFICE AND GENERAL ACCOUNTING ONLY.
BALANCES, ARISING FROM EXTERNAL TRANSACTIONS, WHICH WILL BE

CARRIED FORWARD AND ADJUSTED IN FUTURE ACCOUNTING PERIODS
WHEN A GAIN WILL BE REALIZED. RESTRICTED FOR USE BY GENERAL
ACCOUNTING ONLY.
OBLIGATIONS THAT ACCUMULATE IN A SYSTEMATIC MANNER DURING AN
ACCOUNTING PERIOD.
STATE TAX WITHOLDING
Recognition of a contingent obligation to the United States Internal Revenue
Service for an amount equal to the excess allowable interest earnings
(arbitrage) on invested bond proceeds. Arbitrage profits earned from
investing proceeds of a bond, that was issued by UHS, in higher yielding
nonpurpose investments must be rebated to the IRS pursuant to Section
148(f) of the Internal Revenue code of 1954. The rebate amount is based on
the difference between the amount actually earned on nonpurpose
investments and the amount that would have been earned if those
investments had a yield equal to the yield on the bond issue.
"DEFERRED GAIN ON BOND REFUNDING

The excess of the net carrying amount of refunded debt over its reacquisition
price, as defined in GASB" 65 paragraph 6. Reported on the Statement of Net
Position as a Deferred Inflow of Resources, and recognized as a component of
interest expense over the remaining life of the old debt.
DEFERRED INFLOW OF RESOURCES - TRS PENSIONS - Record TRS pension

deferred inflows as directed by the Texas State Comptroller in accordance
DEFERRED INFLOW OF RESOURCES - OPEB - Record OPEB deferred inflows as

directed by the Texas State Comptroller in accordance with GASB 75 effective
beginning with FY18. 1554
LIABILITY FOR STATE FUNDED PAYROLL INCURRED BUT NOT YET PAID.
LIABILITY FOR PAYROLL DEPOSITS OWED BUT NOT YET DISBURSED

DIRECTLY TO EMPLOYEES' CHECKING ACCOUNTS. FOR PAYROLL
LIABILITY FOR PAYROLL DEPOSITS OWED BUT NOT YET DISBURSED

DIRECTLY TO EMPLOYEES' SAVING ACCOUNT. FOR PAYROLL
LIABILITY FOR LOCALLY FUNDED PAYROLL INCURRED BUT NOT YET PAID.
LIABILITY FOR AMOUNTS WITHHELD FROM CHARTER SCHOOL

EMPLOYEESPAYCHECKS FOR ANNUAL FEES FOR THE TEACHER RETIREMENT
SYSTEM.FOR PAYROLL DEPARTMENT USE ONLY.

EMPLOYEESPAYCHECKS FOR THEIR CONTRIBUTIONS TO THE TEACHER
RETIREMENT SYSTEM. FOR PAYROLL DEPARTMENT USE ONLY.
EMPLOYEESPAYCHECKS FOR THEIR CONTRIBUTIONS TO THE TEACHERS
RETIREMENTSYSTEM CARE FUND. FOR PAYROLL DEPARTMENT USE ONLY.
LIABILITY FOR AMOUNTS WITHHELD FROM EMPLOYEES' PAYCHECKS

FORTHEIR MEDICARE TAX PORTION OF FICA TAXES OWED. FOR PAYROLL
AMOUNTS WITHHELD FROM EMPLOYEES' PAYCHECKS AND OWED TO

ACCOUNT FOR STUDENT LOAN RECEIVABLES. FOR PAYROLL
LIABILITY FOR AMOUNTS WITHHELD FROM EMPLOYEES' PAYCHECKS AND

OWED TO ORGANIZATIONS AS DUES. FOR PAYROLL DEPARTMENT USE ONLY.

FORFEDERAL INCOME TAX OWED BY THE EMPLOYEES. FOR PAYROLL

FORTHEIR PORTION OF SOCIAL SECURITY TAXES OWED. FOR PAYROLL

FORTHEIR PORTION OF OPTIONAL RETIREMENT PLAN CONTRIBUTIONS. FOR

FORTHEIR CONTRIBUTIONS TO A TAX DEFERRED ANNUITY PLAN COMPANY.
LIABILITY FOR AMOUNTS WITHHELD FROM EMPLOYEES' PAYCHECK FOR THEIR

PURCHASE OF U.S. SAVING BONDS. FOR PAYROLL DEPARTMENT USE
ONLY.

FORTHEIR PORTION OF MEDICAL INSURANCE PREMIUMS. FOR PAYROLL

FORTHEIR PREMIUMS FOR LONG TERM DISABILITY INSURANCE. FOR

FORTHEIR PREMIUMS TO PURCHASE OPTIONAL LIFE INSURANCE. FOR
LIABILITY FOR AMOUNTS NOT PAID CURRENTLY BUT OWED TO THE

EMPLOYEE AT A LATER TIME FOR THOSE WHO PARTICIPATE IN A DEFERRED
COMPENSATION PLAN. FOR PAYROLL DEPARTMENT USE ONLY.
FORTHEIR CONTRIBUTIONS TO THE TEXAS RETIREMENT SYSTEM. FOR
LIABILITY FOR THE ACCUMULATED BUT UNPAID OR UNUSED EMPLOYEES'

VACATION. FOR PAYROLL DEPARTMENT USE ONLY. 1025
LIABILITY FOR THE STATE'S PAYMENT OF THE SOCIAL SECURITY BENEFIT

BASED ON 5.85% OF THE FIRST $16,500 OF ANNUAL SALARY. FOR
LIABILITY FOR THE STATE'S ACTUAL CONTRIBUTION FOR PARTICIPANTS

IN THE OPTIONAL RETIREMENT PLAN. FOR PAYROLL DEPARTMENT USE ONLY.
LIABILITY FOR THE UNIVERSITY'S PORTION OF SOCIAL SECURITY TAXES PAID

ON EMPLOYEE WAGES. FOR PAYROLL DEPARTMENT USE ONLY.
LIABILITY FOR UNEMPLOYMENT TAXES PAID TO THE STATE. FOR PAYROLL
LIABILITY FOR THE UNIVERSITY'S PORTION OF MEDICAL INSURANCE

PREMIUMS. FOR PAYROLL DEPARTMENT USE ONLY.
LIABILITY FOR THE UNIVERSITY'S PORTION OF LONG TERM DISABILITY

INSURANCE PREMIUMS. FOR PAYROLL DEPARTMENT USE ONLY.
LIABILITY FOR THE UNIVERSITY'S PAYMENT FOR EMPLOYEE LIFE INSURANCE

PREMIUMS. FOR PAYROLL DEPARTMENT USE ONLY.

FORTHEIR PREMIUMS TO PURCHASE DEPENDENT COVERAGE LIFE
INSURANCE. FOR PAYROLL DEPARTMENT USE ONLY.
LIABILITY FOR THE UNIVERSITY'S OBLIGATION ON THE MEDICARE TAX

PORTION OF FICA TAXES PAID ON EMPLOYEE WAGES. FOR PAYROLL
DEPARTMENT USE ONLY
LIABILITY FOR THE UNIVERSITY'S CONTRIBUTIONS TO THE TEXAS

RETIREMENT SYSTEM PLAN. FOR PAYROLL DEPARTMENT USE ONLY.
LIABILITY FOR OTHER AMOUNTS WITHHELD FROM EMPLOYEES'

PAYCHECKS PAYROLL DEDUCTIONS. FOR PAYROLL DEPARTMENT USE ONLY.
LIABILITY FOR PAYMENTS TO THE POOL TO COVER INSURANCE BENEFITS

FOR EMPLOYEES INJURED IN A WORK RELATED INCIDENCE.FOR PAYROLL
LIABILITY FOR THE UNIVERSITY'S ACTUAL CONTRIBUTION FOR
PARTICIPANTS IN THE OPTIONAL RETIREMENT PLAN. FOR PAYROLL
LIABILITY PAYABLE TO AGENCIES ADMINISTERING CHILD SUPPORT

PAYMENTS FOR AMOUNTS WITHHELD FROM EMPLOYEES' PAYCHECKS FOR
SUCH PAYMENTS. FOR PAYROLL DEPARTMENT USE ONLY.
LIABILITIES PAYABLE TO AGENCIES ADMINISTERING CREDITOR

REPAYMENTS FOR AMOUNTS WITHHELD FROM EMPLOYEES' PAYCHECKS FOR
COURT MANDATED GARNISHMENTS. FOR PAYROLL DEPARTMENT USE ONLY.
LIABILITY FOR PAYROLL DEDUCTION FOR PURCHASE OF PRIOR STATE

SERVICE OF RETIREMENT BENEFITS. FOR PAYROLL DEPARTMENT USE ONLY.
LIABILITY FOR FLEXIBLE REIMBURSEMENT PLAN PAYROLL DEDUCTIONSFOR

PRE-TAX CHILD CARE CONTRIBUTIONS. FOR PAYROLL DEPARTMENT
USE ONLY.
LIABILITY FOR FLEXIBLE CHILD CARE REIMBURSEMENT PLAN SERVICEFEES

PAID TO AGENCIES THAT ACCOUNT FOR THE FEES. FOR PAYROLL USE
ONLY.
LIABILITY FOR FLEXIBLE REIMBURSEMENT PLAN PAYROLL DEDUCTIONSFOR

PRE-TAX MEDICAL RELATED CONTRIBUTIONS. FOR PAYROLL USE ONLY.
LIABILITY FOR FLEXIBLE MEDICAL RELATED PLAN SERVICE FEES PAID TO

AGENCIES THAT ACCOUNT FOR THE FEE. FOR PAYROLL DEPARTMENT USE
ONLY.
LIABILITY FOR IRS LEVY DEDUCTIONS FROM EMPLOYEE PAYCHECKS. FOR
LIABILITY FOR THE AMOUNT OF DONATIONS TO CHARITABLE

ORGANIZATIONS DEDUCTED FROM EMPLOYEE PAYCHECKS. FOR
TO RECORD THE LIABILTY OF PAYROLL DEDUCTIONS FOR PREPAID TUITION

CONTRACTED BY THE EMPLOYEE WITH THE TEXAS STATE GOVERNMENT
(TEXAS TOMORROW FUND).
LIABILITY FOR THE AMOUNT OF CHARGES DUE TO THE PARKING

DEPARTMENT FOR FACULTY AND STAFF PARKING PERMITS, DECALS, AND
FEES THAT WERE DEDUCTED FROM EMPLOYEE PAYCHECKS.
LIABILITY FOR UNITED WAY PAYROLL DEDUCTIONS. FOR PAYROLL
NOT USED.
NOT USED.
NOT USED.
NOT USED.
Campus Recreation and Wellness Center After-Tax Payroll Deduction for
employees who choose to join the center. Effective 01/08/2003
Amount owed to ERS for unused allowance to cover dental and/or accidental
death and dismemberment insurance under the Employees Retirement
System health insurance opt-out program. Authorized by Senate Bill No.
1863, Article 4, 79th Leg., RS, 2005, effective 09/01/2006. Waiver of and
supplemental health coverage for state employees.
Garnishment of employee wages for authorized purproses, including but not

limited to child support, IRS levy, delinquent student loans, and bankruptcy.
For use by the Payroll Department only.
Liability for amounts withheld from employees' paychecks for their

contribution to a Roth 403B account.
Liability for amounts withheld from employees' paychecks for after-tax

payroll deductions for employees electing to purchase Athletics season
tickets for men's football.
Liability for amounts withheld from employees' paychecks for after-tax

tickets for men's basketball.
Liability for amounts withheld from employee's paychecks for after-tax

tickets for men's
LIABILITY FOR THE AMOUNT OF CHARGES DUE TO THE PARKING

DEPARTMENT FOR FACULTY AND STAFF PARKING PERMITS, DECALS, AND
FEES THAT WERE DEDUCTED FROM EMPLOYEE PAYCHECKS POST TAX.
Claims and Judgements - Current
Claims and Judgements - Non-current
Liability for the monetary value of accumulated but unpaid or unused

employees' vacation. The liability is estimated to be paid subsequent to the
next accounting fiscal year. Does not included severance or terminateion
pay, post retirement benefits, deferred compensation, or other long term
fringe benefits such as group insurance. For payroll department use only.
Employer Paid TRS 90 day enrollment period. The employer shall pay an
amount equal to the state contribution rate during the first 90 days of
employment of a new member. Subchapter E, Chapter 825. Government
Code, Section 825.4041.s.b. no. 1691,79th Legislature.
Employer Paid TRS Retired Employee Surcharge. The employer shall pay an
amount equal to the sum of the current retiree contribution amount and the
state contribution amount if the retiree was an active, contributing member.
Subchapter E, Chapter 825, Government Code, Section 825.4092.S.B. No.
1691, 79th Legislature.
Employer Paid TRS-Care Premium. The employer who reports a retired

employee who is enrolled in the Texas Public School Employees Group
Insurance Program under Chapter 1575, Insurance Code, shall pay the
difference between the retiree premium and any enrolled dependent
premiums. Subchapter E, Chapter 825, Government Code, Section
825.4092.S.B. No. 1691, 79th Legislature.
Liability for amounts withheld from employees' paychecks and owed to the
Texas Municipal Police Association for union dues. For Payroll Department use
only.
LIABILITY FOR SCHOLARSHIP CONTRIBUTION PAYROLL DEDUCTIONS. FOR
Aflac contribution deduction for employees who choose to make the
deduction.
Metlife contribution deduction for employees who choose to make the
deduction.
Tobacco premium differential deduction for employees who use tobacco.
Roth 457(b) contributions for employees who chose to make the deduction.
TRS NET PENSION LIABILITY, NON-CURRENT. To record TRS net pension

liability as directed by the Texas State Comptroller in accordance with GASB
68, effective beginning with FY15. 1946
LIABILITY - FLEXIBLE SPENDING ACCOUNT - COMMUTER, MASS TRANSIT

Liability for flexible reimbursement plan payroll deductions for pre-tax
Commuter Spending Account contributions to be used for eligible mass
transit or vanpool expenses incurred for work commutes.
LIABILITY - FLEXIBLE SPENDING ACCOUNT - COMMUTER, PARKING

Liability for flexible reimbursement plan payroll deductions for pre-tax
Commuter Spending Account contributions to be used for eligible parking
expenses incurred for work commutes.
LIABILITY FOR AMOUNTS PAID ON BEHALF OF EMPLOYEES FOR HIGH

DEDUCTIBLE MEDICAL INSURANCE PREMIUMS. FOR PAYROLL DEPARTMENT
USE ONLY.
LIABILITY FOR AMOUNTS WITHHELD FROM EMPLOYEES' PAYCHECKS FOR

VOLUNTARY CONTRIBUTIONS TO A HEALTH SPENDING ACCOUNT ASSOCIATED
WITH HIGH DEDUCTIBLE MEDICAL INSURANCE PLANS. FOR PAYROLL
LIABILITY FOR AMOUNTS WITHHELD FROM EMPLOYEES' PAYCHECKS FOR
VOLUNTARY VISION INSURANCE. FOR PAYROLL DEPARTMENT USE ONLY.
OPEB NET LIABILITY, NON-CURRENT - Record OPEB net liability as directed by

the Texas State Comptroller in accordance with GASB 75 effective beginning
with FY18. 1949
OPEB NET LIABILITY, CURRENT - Record OPEB net liability as directed by the
Texas State Comptroller in accordance with GASB 75 effective beginning with
FY18. 1951
FUNDS RECEIVED WHERE REVENUE NOT YET RECOGNIZED BECAUSE AN

EVENT GENERATING THE REVENUE HAS NOT OCCURRED, I.E. INCOME FROM
FOOTBALL SEASON TICKET SALES RECEIVED IN THE SUMMER. 1046
FUNDS RECEIVED IN ADVANCE THAT WILL BE RECOGNIZED AS REVENUEIN
THE FALL SEMESTER, SUCH AS TUITION AND FEES.

THE SPRING SEMESTER, SUCH AS TUITION AND FEES.
THE SUMMER TERMS, SUCH AS TUITION AND FEES.
INSURANCE IN THE FALL SEMESTER, NOT YET REMITTED TO THE

INSURANCE COMPANY.
LIABILITY FOR FUNDS COLLECTED FROM STUDENTS FOR HEALTH

INSURANCE IN THE SPRING SEMESTER, NOT YET REMITTED TO THE
INSURANCE COMPANY.
LIABILITY FUNDS COLLECTED FROM STUDENTS FOR HEALTH INSURANCEIN

THE SUMMER SEMESTER, NOT YET REMITTED TO THE INSURANCE COMPANY.
LIABILITY FOR STUDENT PAYMENTS FOR RESIDENCE HALL DEPOSITS OR RENT

PAID IN ADVANCE.
ADVANCE PAYMENTS RECEIVED FOR RENT OF UNIVERSITY OWNED PROPERTY.
A RETURN OF EARNINGS OF A CORPORATION PERIODICALLY PAID TO ITS

COMMON STOCK SHAREHOLDERS. THESE RETURNS ARE NOT
CONTRACTUAL OBLIGATIONS AND MUST BE APPROVED AND DECLARED BY
THE CORPORATION'S BOARD OF DIRECTORS. USE RESTRICTED TO
ENDOWMENT FUNDS.
A RETURN OF EARNINGS OF A CORPORATION USUALLY AT A STATED RATE
AND PAID TO PREFERRED STOCKHOLDERS. THESE PAYMENTS MAY
ACCUMULATE FROM PERIOD TO PERIOD IF NOT PAID AND HAVE
PREFERENCE TO PAYMENT OVER COMMON STOCK SHAREHOLDERS. USE
CONTRACTUAL PERIODIC PAYMENTS AT A STATED RATE PAID ON LONG TERM

DEBT OBLIGATIONS. USE RESTRICTED TO ENDOWMENT FUNDS.
CONTRACTUAL PERIODIC PAYMENTS AT A STATED RATE PAID ON

INVESTMENTS WITH A MATURITY OF LESS THAN ONE YEAR. USE
LIABILITY FOR FUNDS RECEIVED BY THE UNIVERSITY WHICH ARE KEPT FOR
THE BENEFIT OF PERSONS OR ORGANIZATIONS SUCH AS AGENCY FUND
GROUP ACCOUNT.
USED BY SYSTEM ADMINISTRATION TO RECORD EMPLOYEES' DEPOSITS

LIABILITY TO THE INSURANCE PRE-TAX SPENDING PLAN. RESTRICTED
FOR PAYROLL AND GENERAL ACCOUNTING USE ONLY.
USED BY SYSTEM ADMINISTRATION TO RECORD THE LIABILITY FOR FEES

FOR SERVICES IN ADMINISTERING THE EMPLOYEE INSURANCE PRE-TAX
SPENDING PLAN. RESTRICTED FOR PAYROLL AND GENERAL ACCOUNTING
USE ONLY.
USED BY SYSTEM ADMINISTRATION TO RECORD THE LIABILITY FOR FEES

FOR SERVICES IN ADMINISTERING THE EMPLOYEE FLEXIBLE PRE-TAX
SPENDING PLAN. RESTRICTED FOR PAYROLL AND GENERAL ACCOUNTING
USE ONLY.
USED BY SYSTEM ADMINSTRATION TO RECORD THE PAYMENT FOR FEES FOR

SERVICES IN ADMINISTERING THE EMPLOYEE FLEXIBLE PRE-TAX SPENDING
PLAN. RESTRICTED FOR PAYROLL AND GENERAL ACCOUNTING USE
ONLY.
USED BY SYSTEM ADMINISTRATION TO RECORD THE DEPOSIT OF

PREMIUMS MADE TO THE HEALTH CARE INSURANCE POOL. RESTRICTEDFOR
PAYROLL AND GENERAL ACCOUNTING USE ONLY.
USED BY SYSTEM ADMINISTRATION TO RECORD THE PAYMENT OF CLAIMS

MADE FROM THE HEALTH CARE INSURANCE POOL.
USED BY SYSTEM ADMINISTRATION TO RECORD REFUNDS TO EMPLOYEESFOR

PREVIOUS PAYMENTS MADE TO THE HEALTH CARE INSURANCE POOL.
USED BY SYSTEM ADMINISTRATION TO RECORD THE MINIMUM BALANCE

TO BE HELD IN THE MEDICAL INSURANCE TRUST ACCOUNT.
USED BY SYSTEM ADMINISTRATION TO RECORD THE DEPOSIT OF
PREMIUMS MADE TO THE DENTAL CARE INSURANCE POOL.
USED BY SYSTEM ADMINISTRATION TO RECORD THE PAYMENT OF CLAIMS

MADE FROM THE DENTAL CARE INSURANCE POOL.
LIABILITY FOR MONEY PAID BY STUDENTS THAT IS SUBJECT TO REFUND AT

A LATER DATE. PRIMARILY USED BY RESIDENCE HALLS.
LIABILITY FOR MONEY PAID BY STUDENTS FOR LIBRARY STUDY CARRELS
SUBJECT TO LATER REFUND.
LIABILITY FOR MONEY PAID BY STUDENTS FOR RENTING OF COUGAR

APARTMENTS RESIDENCES SUBJECT TO LATER REFUND.
LIABILITY FOR MONEY PAID BY STUDENTS OR AN AGENCY FUND
ORGANIZATIONS BEING HELD BY THE UNIVERSITY.
LIABILITY FOR MONEY PAID FOR THE ISSUANCE OF KEYS REFUNDABLEAT A
LATER DATE.
LIABILITY FOR MONEY PAID BY STUDENTS FOR RENTAL OF UC MALL
LOCKERS TO BE REFUNDED LATER.
LIABILITY FOR MONEY PAID BY CAMPUS CARD ACCOUNT HOLDERS AND HELD
BY THE UNIVERSITY UNTIL USED BY THE ACCOUNT HOLDERS FOR ON-
CAMPUS PURCHASES OR REFUNDED.
LIABILITY FOR MONEY PAID BY STUDENTS FOR RESIDENCE MEAL PLANS
REFUNDABLE LATER.
LIABILITY FOR MONEY PAID TO THE HOTEL BY AN ORGANIZATION OR

INDIVIDUAL TO RESERVE A HOTEL FACILITY. REFUNDABLE OR APPLIED TO
THE COST OF THE RENTAL.
A STUDENT CHARGE TO COVER MAINTENANCE OF UNIVERSITY

PROPERTY. REFUNDABLE AT THE STUDENTS REQUEST WHEN THEY LEAVE
THE UNIVERSITY, OTHERWISE IT MAY REVERT TO THE GENERAL
SCHOLARSHIP FUND. FOR USE BY STUDENT ACCOUNTING ONLY. 1155
Liability for money paid by faculty or staff employees either directly or via
payroll deductions, and held by the university until used by the account
holders for on-campus meal and dining purchases or until refunded.
TO RECORD RLH LIABILITY FOR SUMMER GUEST BOARDING.
TO RECORD RLH LIABILITY FOR CAMP GUEST BOARDING ASSESSED.

TO RECORD RLH LIABILITY FOR SUMMER GUEST BOARDING ASSESSED TO
GUEST ACCOUNTS. RESTRICTED FOR USE BY STUDENT FINANCIAL SERVICES,
COMPONENT ACCOUNTING AND BUDGET OFFICES VIA STUDENT SYSTEM.
NOT SUBJECT TO STATE AND LOCAL SALES TAX.
Record liability for funds received from TGSL and other lenders to be
disbursed to students for student loans. Agency fund group account.
Record return of funds to lenders; reduces liability for fund received from
TGSL and other lenders to be disbursed to students for student loans. Agency
fund group account.
PRINCIPAL BALANCE OF REVENUE BOND ISSUE.
PRINCIPAL BALANCE OF GENERAL OBLIGATION BOND.
The current portion of the outstanding principal balance of long term lease
obligations. The current balance is scheduled to be paid during the current
accounting year or in an accounting period subsequent to the current fiscal
year. Use account 24107 for the non current portion of the lease agreement
payable balance.
NOTES AND LOANS PAYABLE - CURRENT

Liability representing the principal balance of interest bearing debt issued
and unpaid by the University, and which is scheduled to be paid during the
next accounting fiscal year.
LONG TERM INTER COMPONENT BORROWING.
Liability representing the principal balance of bonded indebtedness issued

and unpaid by the University, which is backed by the pledged revenue
sources and restricted funds specified in the bond resolution, and is
scheduled to be paid subsequent to the next accounting fisacl year.
Liability representing the principal balance of bonded indebtedness issued

and unpaid by the University, which is backed by the full faith and credit of
the State of Texas, and is scheduled to be paid subsequent of the next
accounting fiscal year.
The non current portion of the outstanding principal balance of long term
lease obligations. The non current balance will be paid in an accounting
period subsequent to the next fiscal year. Use account 24102 for the current
portion of the lease agreement payable balance.
The unexpended portion of the difference between the price paid by

investors for univeristy issued debt securities and the par value (maturity or
face value). Bonds issued at a discount were sold for less than their par
value. The non current balance will be expended in an accounting period

investors for university issued debt securities and the par value (maturity or
face value). Bonds issued at a premium were sold for greater than their par
value. The non current balance will be expended in an accounting period
investors for university issued debt securities (which are backed by the full
faith and credit of the state of Texas) and the par value (maturity of face
value). Bonds issued at a discount were sold for less than their par value.
The current balance wil be expended in the current accounting year or in an
accounting period in the next fiscal year.

investors for university issued debt securities and the par value (maturity or
face value). Bonds issued at a discount were sold for less than their par
value.
The unexpensed portion of the difference between the price paid by

investors for University issued debt securities and the par value (maturity or
face value). Bonds issued at a premium were sold for greater than their par
value.

faith and credit of the state of Texas) and the par value (maturity or face
value). Bonds issued at a premium were sold for greater than their par value.
The current balance will be expended in the current accounting year or in an
accounting period in the next fiscal year.

value). Bonds issued at a discount were sold for less than their par value.
The non current balance will be expended in an accounting period

value). Bonds issued at a premium were sold for greater than their par value.
The non current balance will be expended in an accounting period
Commercial Paper Payable - Current

Liability representing the principal balance of short term unsecured
commercial paper debt issued and unpaid by the University. Issued in
maturities of less than one year. Indebtedness will be repaid from available
institutional resources. The current portion of the debt is scheduled to be
paid within the next accounting fiscal year.
Commercial Paper Payable - NonCurrent
Liability representing the principal balance of short term unsecured
commercial paper debt issued and unpaid by the University. Issued in
maturities of less than one year. Indebtedness will be repaid from available
institutional resources. The noncurrent portion of the debt is scheduled to be
paid subsequent to the next accounting fiscal year.
NOTES AND LOANS PAYABLE - NON CURRENT

Liability representing the principal balance of interest bearing debt issued
and unpaid by the University, and which is scheduled to be paid subsequent
to the next accounting fiscal year.
RESTRICTED FOR USE BY GENERAL ACCOUNTING ONLY.
RESTRICTED FOR USE BY GENERAL ACCOUNTING ONLY. 1054
RESTRICTED FOR USE BY GENERAL ACCOUNTING ONLY. DUE TO
OTHER CUR UNREST FUND
RESTRICTED TO USE BY GENERAL ACCOUNTING ONLY.
Notes Payable - Increases from the issuance of new notes payable for the
allocation of activity for financial reporting purposes in the preparation of the
Notes Payable - Decreases from payments to reduce notes payable for the
Bonds Payable - Liability increases from bond premium or discounts for the
Bonds Payable - Liability decreases from bond premium or discounts for the
Statement of Cash Flow.
Lease Payable - Liability increases from capital leases for the allocation of
of Cash Flows.
Lease Payable - Liability decreases from capital leases for the allocation of
of Cash Flows.
Account Payable - Liability increases from capital outlay for the allocation of
of Cash Flows.
Accounts Payable - Liability decreases from capital outlay for the allocation of
of Cash Flows.
LEDGER 1 FUND BALANCE.
LEDGER 2, DESIGNATED FUND BALANCE.
LEDGER 3, AUXILIARY ENTERPRISES FUND BALANCE.
LEDGER 4, CURRENT RESTRICTED FUND BALANCE.
LEDGER 5, CURRENT RESTRICTED FUNDS BALANCE FOR CONTRACTS
ANDGRANTS.
LEDGER 6, LOAN AND ENDOWMENT FUND BALANCE.
LEDGER 7, PLANT FUND BALANCE.

LEDGER 7, AGENCY FUND BALANCE.
To identify fund equity assigned to future commitments for faculty and
research start up activities that are not encumbered or budgeted through
other processes.
**Must be offset with balance in account 30538.**
To offset assignments of fund equity using account 30537.
FUNDS RECEIVED FROM INSURANCE, FELMA, TXDEM, AND OTHER SOURCES

TO COVER COSTS OF DAMAGES AND LOSSES TO UNIVERSITY PROPERTY.
ADDITIONS FROM A DONOR TO THE UNIVERSITY GENERAL OPERATIONS

FUNDS (LEDGER 2) WHERE EXPENDITURES ARE AT THE DISCRETION OF THE
UNIVERSITY.
ADDITIONS FROM A DONOR TO ENDOWMENT FUND ACCOUNTS (LEDGER 6)

WHERE INCOME IS TO BE USED FOR STUDENT FINANCIAL AID.
ADDITIONS FROM A DONOR TO A RESTRICTED FUND ACCOUNT (LEDGER 4

ONLY) WHERE THE USE OF THE INCOME IS RESTRICTED FOR USE.
ADDITIONS FROM A DONOR TO A PLANT FUND ACCOUNT (LEDGER 7) FOR
TANGIBLE EQUIPMENT ASSETS.
ADDITIONS TO AN ACCOUNT WHERE THE DONOR HAS RESTRICTED THE USE

OF FUNDS FOR ENDOWED PROFESSOR CHAIRS.
ADDITIONS TO GRANT OR CONTRACT ACCOUNTS (LEDGER 5) FROM NON-

GOVERNMENTAL SOURCES SUCH AS CORPORATIONS OR FOUNDATIONS.
ADDITIONS TO GRANT OR CONTRACT ACCOUNTS (LEDGER 5) FROM A

GOVERNMENTAL ENTITY, NOT AT THE STATE OR FEDERAL LEVEL. THESE
WOULD INCLUDE SCHOOL DISTRICTS AND CITY GOVERNMENTS.
TO RECORD HISTORICAL VALUE OF ENDOWMENTS CREATED BY MEANS
OTHER THAN GIFTS.
ADDITIONS FROM A DONOR TO ENDOWMENT FUND ACCOUNTS (LEDGER6)

WHERE INCOME IS TO BE USED FOR PURPOSES OTHER THAN STUDENT
FINANCIAL AID OR CHAIRS/PROFESSORSHIPS
ADDITIONS TO GRANT OR CONTRACT ACCOUNTS (LEDGER 5) FROM A
FEDERAL GOVERNMENT ENTITY.
ADDITIONS TO GRANT OR CONTRACT ACCOUNTS (LEDGER 5) ORIGINATING
FROM A FEDERAL GOVERNMENT ENTITY AND BEING PASSED ON TO THE
UNIVERSITY FROM A STATE OF TEXAS AGENCY (NOT INCLUDING STATE
COLLEGES OR UNIVERSITIES).
ADDITIONS TO GRANT OR CONTRACT ACCOUNTS (LEDGER5) ORIGINATING

FROM A FEDERAL GOVERNMENT ENTITY AND BEING PASSED ON TO THE
UNIVERSITY FROM A STATE OF TEXAS COLLEGE OR UNIVERSITY. DOES NOT
INCLUDE PASS THROUGHS FROM STATE OF TEXAS AGENCIES.
ADDITIONS TO GRANT OR CONTRACT ACCOUNTS (LEDGER 5) FROM A STATE
GOVERNMENT ENTITY.
ADDITIONS TO GRANT OR CONTRACT ACCOUNTS (LEDGER 5) ORIGINATING

FROM A TEXAS STATE GOVERNMENT ENTITY AND BEING PASSED ON TO THE
COLLEGES AND UNIVERSITIES).
ADDITIONS TO GRANT OR CONTRACT ACCOUNTS (LEDGER5) ORIGRINATING

FROM A TEXAS STATE GOVERNMENT ENTITY AND BEING PASSED ON TO THE
UNIVERSITY FROM A STATE COLLEGE OR UNIVERSITY. DOES NOT INCLUDE
PASS THROUGH FROM STATE OF TEXAS AGENCIES.
EARNINGS ON FUNDS INVESTED. INVESTMENTS IN SECURITIES WITH
EARNINGS ON FUNDS BORROWED FROM LEDGER 6 LOAN FUND ACCOUNT.
EARNINGS ON FUNDS INVESTED IN U.S. TREASURY OBLIGATIONS WITH A

MATURITY OF GREATER THAN ONE YEAR BUT LESS THAN TEN.
EARNINGS ON FUNDS INVESTED IN U.S. TREASURY OBLIGATIONS WITH A

MATURITY OF GREATER THAN TEN YEARS.
EARNINGS ON FUNDS INVESTED IN BANK INTEREST BEARING DEMAND

FUNDS ACCOUNTS HAVING CERTAIN RESTRICTIONS ON NUMBER AND TYPE
OF TRANSACTIONS.
CASH DISTRIBUTION TO THE COMMON EQUITY SHAREHOLDERS OF A

CORPORATION AS DECLARED BY THE CORPORATIONS BOARD OF DIRECTORS.
CASH DISTRIBUTION TO THE EQUITY SHAREHOLDERS OF A CORPORATION

WHO HAVE PREFERENTIAL RIGHTS OVER COMMON SHAREHOLDERS.
Cash distributions of owners of interests in income producing properties and

or resources
FEES CHARGED TO BORROWERS OF LOAN FUNDS TO COVER COST OF
ADMINISTERING AND ACCOUNTING FOR LOANS.
To record the cost of investment income related to individual endowments

rather than the general endowment fund; to be recorded with investment
income for individual endowments only.
THE DIFFERENCE BETWEEN THE PROCEEDS FROM THE SALE OF EQUITY,

BONDS, OR OTHER INVESTMENTS AND THE COST BASIS IF THE PROCEEDS
OF THE SALE ARE GREATER THAN THE COST.
USED ONLY IN THE ENDOWMENT ACCOUNTS.

THE INTEREST EARNED OR DIVIDENDS RECEIVED FROM INVESTMENTS IN
THE ENDOWMENT ACCOUNTS.
THE DIFFERENCE BETWEEN THE FAIR MARKET VALUE OF INVESTMENTS AT

THE BEGINNING OF AN ACCOUNTING PERIOD AND AT THE END OF AN
ACCOUNTING PERIOD,TAKING INTO CONSIDERATION INVESTMENT
PURCHASES, SALES, AND REDEMPTIONS AND WHICH RESULTS IN AN
INCREASE IN VALUE.
To record unrealized gains and losses for endowment and non-endowment

type investments. The difference between the fair market value of
investments at the beginning of an accounting period, taking into
consideration investment purchases, sales, and redemptions and which
results in an increase or decrease in value.
TO IDENTIFY REALIZED APPRECIATION (OR NEGATIVE APPRECIATION) IN
VALUE OF INDIVIDUAL ENDOWMENTS.
INCREASES TO THE PLANT FUND ACCOUNTS (LEDGER 7) FUND BALANCES

FOR CAPITILIZED FIXED ASSETS.
FOR USE BY THE CONTROLLER'S DEPARTMENT.
USED TO RESTATE THE CATEGORY OF CAPITALIZED FIXED ASSETS FOR

CONSTRUCTION IN PROGRESS ITEMS PUT INTO SERVICE AND MOVED FROM
ONE PLANT FUND ACCOUNT TO ANOTHER. FOR USE IN LEDGER 7 BY
ACCOUNTING DEPARTMENTS.
INCREASE TO PLANT FUND FIXED ASSETS FOR THE COST OF INTEREST PAID
ON BORROWED FUNDS DURING THE PERIOD WHEN THE ASSET WAS
ACQUIRED AND PLACED INTO SERVICE. FOR USE IN LEDGER 7.
RESTRICTED TO USE BY UH COMPONENT ACCOUNTING OFFICES.
FUNDS MADE AVAILABLE TO THE UNIVERSITY THROUGH THE SALE OF NOTES

AND LOANS IN THE INVESTMENT MARKET.
ADDITIONS TO PLANT FUND BALANCES AS A RESULT OF THE
RECLASSIFICATION OF LONG TERM BONDED DEBT FROM UNEXPENDED
PLANT FUNDS TO INVESTMENT IN PLANT FUNDS.
ADDITIONS TO PLANT FUND BALANCES AS A RESULT OF THE ISSUANCE OF

INTEREST BEARING NOTE OR LOAN OBLIGATIONS.
Decreases to the Investment In Plant Fund cost centers (Ledger 7) fund

equity for capitalized fixed assets. Equal to current year capitalizable fixed
asset acquisitions. Use in conjunction with expense account 58825.
Restricted to use by campus accounting and financial reporting offices only.
Commercial Paper Proceeds

Funds made available to the University through the issuance of short term
unsecured commercial paper notes in the investment market.
Commercial Paper Payable - Debt To Investment In Plant Funds

Additions to plant fund equity balances as a result of the reclassification of
short term commercial paper debt from Unexpended Plant Funds to
Investment In Plant Funds.
Commercial Paper Payable - Equity Addition

Additions to plant fund equity balances as a result of the issuance of short
term interest bearing commercial paper note obligations.
Capital assets that have been transferred in from a non-Texas agency, and so
are treated as additions by State Property Accounting.
Reclassify Plant Fund Construction in Progress (CIP), for use by Financial
Reporting Offices only.
INCREASES TO FUNDS BALANCES SUCH AS THE TRANSFER FROM ONE
ACCOUNT TO ANOTHER TO FUND EXPENDITURES.
RECORDS THE RECEIPT OF MONEY REPAID ON LOANS THAT WERE DEEMED

UNCOLLECTIBLE IN A PRIOR PERIOD.
USED IN THE LOAN FUND GROUP (LEDGER 6) BY STUDENT ACCOUNTING

ONLY.
AMOUNTS PAID BY THE FEDERAL GOVERNMENT FOR STUDENT LOANS

CANCELED BY THE UNIVERSITY.
USED IN THE LOAN FUND GROUP (LEDGER 6) BY STUDENT ACCOUNTING

ONLY. EXAMPLE: CANCELLATIDUE TO MILITARY SERVICE.
FINANCE CHARGES IMPOSED ON THE BORROWING FROM A FEDERAL
GOVERNMENT LOAN PROGRAM IN LEDGER 6 BY STUDENT ACCOUNTING ONLY.
FUNDS GRANTED BY THE FEDERAL GOVERNMENT FOR LOAN PROGRAMS

SUCH AS NATIONAL DIRECT STUDENT LOANS.
FOR USE IN LOAN FUND ACCOUNTS (LEDGER 6) BY STUDENT ACCOUNTING.
INCREASES TO THE UNIVERSITY'S MATCHING PORTION OF FEDERAL

GOVERNMENT LOAN PROGRAMS IN LEDGER 6 BY STUDENT ACCOUNTING
ONLY.
RECORDS THE DAILY MASTERCARD OR VISA CREDIT CARD CHARGE RECEIPTS

INTO CREDIT CARD DEPOSIT BANK ACCOUNT (BANK 10). THIS ACCOUNT
CONTROL IS OFFSET WITH AN ENTRY TO RECORD THE TRANSFER FROM THIS
BANK ACCOUNT TO THE MAIN DEPOSIT ACCOUNT USING ACCOUNT CONTROL
5606.
RECORDS CHARGES IMPOSED FOR LATE STUDENT LOAN PAYMENTS LOAN

RECORDS THE CHARGES IMPOSED FOR PENALTIES ON STUDENT LOAN

PAYMENTS IN LOAN FUND ACCOUNTS (LEDGER 6).
FINANCE CHARGES RECORDED FROM FEDERALLY SPONSORED STUDENT

LOANS WHERE THE LOAN WAS DEFAULTED UPON AND REASSIGNED TO THE
FEDERAL GOVERNMENT.
THE EXCESS DIFFERENCE BETWEEN ACTUAL CASH DEPOSITED AND
RECORDED FOR LOAN FUND ACCOUNTS (LEDGER 6).
RECOUPED FINANCE CHARGES PREVIOUSLY WRITTEN OFF ON STUDENT

LOANS IN LOAN FUND ACCOUNTS (LEDGER 6).
RECOUPED LATE PENALTY CHARGES PREVIOUSLY WRITTEN OFF ON STUDENT

LOANS IN LOAN FUND ACCOUNTS (LEDGER 6).
RECOUPED COMMISSIONS PAID TO OUTSIDE LOAN COLLECTION AGENCY FOR

DEFAULTED STUDENT LOANS. THESE COSTS ARE ALSO WRITTEN OFF IN

RECOUPED COST INCURRED DIRECTLY BY THE UNIVERSITY FOR ACTIVITIES
RELATED TO COLLECTING DEFAULTED STUDENT LOANS. THESE COSTS ARE
ALSO WRITTEN OFF IN ACCOUNT CONTROL 5351.
USED BY STUDENT ACCOUNTING.
RECOUPED COST INCURRED DIRECTLY BY THE UNIVERSITY FOR ACTIVITIES

RELATED TO LEGAL COSTS FOR COLLECTING DEFAULTED STUDENT LOANS.
THESE COSTS ALSO ARE WRITTEN OFF IN ACCOUNT CONTROL 5352.

PLEDGED REVENUE - PRIOR PERIODS - GASB 33_
EXTRAORDINARY INCOME OR RECEIPTS
For use by Fund 3 UHERP Auxiliary to record cash received for renovations of
UHERP facilities where renovations are paid for directly by the tenant
(separate from rental amounts).
Transfer-in of State appropriated USAS funds from another state agency. To

recognize amounts received from UH-System Administration (783).
Restricted to use by campus accounting and budget offices. 9410

recognize amounts received from UH-Clear Lake (759).

recognize amounts received from UH-Downtown (784).

recognize amounts received from UH-vICTORIA (765).

recognize amounts received from University of Houston (730).

recognize amounts received from entities outside of theUniversity of Houston
System.
NON-MANDATORY TRANSFER FROM SYSTEM ADMINISTRATION.
RESTRICTED FOR GENERAL ACCOUNTING USE ONLY.
NON-MANDATORY TRANSFER FROM UH-CLEAR LAKE.

NON-MANDATORY TRANSFER FROM UH-DOWNTOWN.
NON-MANDATORY TRANSFER FROM UH-VICTORIA.
NON-MANDATORY TRANSFER FROM UH.
TO IDENTIFY DISTRIBUTIONS FROM ENDOWMENTS RECORDED AT UHS FOR

WHICH INCOME IS THEN DISTRIBUTED TO OTHER CAMPUSES.
ENDOWMENT MATCHING FUND - INTERCAMPUS TRANSFERS IN

To record intercampus transfers in from Endowment Matching Fund income.
ENDOWMENT INCOME - INTERCAMPUS TRANSFERS IN
To record intercampus transfers in from Endowment income.
MANDATORY TRANSFER FROM SYSTEM ADMINISTRATION.
MANDATORY TRANSFER FROM UH-CLEAR LAKE.
MANDATORY TRANSFER FROM UH-DOWNTOWN.
MANDATORY TRANSFER FROM UH-VICTORIA.
MANDATORY TRANSFER FROM UH.
REQUIRED FUND TRANSFERS INTO OTHER CAMPUSES TO RETIRE DEBT THAT

DOES NOT RELATE TO THE GENERAL USE FEE OR SKILES PROGRAM.
RESTRICTED FOR CONTROLLER'S DEPARTMENT USE ONLY.

DESIGNATED TUITION PLEDGED - CLEAR LAKE.
FUND TRANSFERS INTO ANOTHER CAMPUS PLANT FUND DEBT RETIREMENT

ACCOUNT FROM UH CLEAR LAKE AS AGREED. FUNDS COLLECTED FROM
STUDENT DESIGNATED TUITION FEES. (PREVIOUSLY REFERRED TO AS
GENERAL USE FEES OR BUILDING USE FEES.)
DESIGNATED TUITION PLEDGED - DOWNTOWN

ACCOUNT FROM UH DOWNTOWN AS AGREED. FUNDS COLLECTED FROM

ACCOUNT FROM UH VICTORIA AS AGREED. FUNDS COLLECTED FROM
DESIGNATED TUITION PLEDGED - UNIVERSITY OF HOUSTON

ACCOUNT FROM UH AS AGREED. FUNDS COLLECTED FROM STUDENT
DESIGNATED TUITION FEES. (PREVIOUSLY REFERRED TO AS GENERAL USE
FEES OR BUILDING USE FEES.)

ACCOUNT FROM UH CLEAR LAKE AS AGREED. FUNDS COLLECTED FROM $5
OF STUDENT TUITION PER SEMESTER AS ALLOWEDBY THE TEXAS EDUCATION
CODE.

ACCOUNT FROM UH DOWNTOWN AS AGREED. FUNDS COLLECTED FROM $5
OF STUDENT TUITION PER SEMESTER AS ALLOWED BY THE TEXAS
EDUCATION CODE.

ACCOUNT FROM UH VICTORIA AS AGREED. FUNDS COLLECTED FROM $5 OF
STUDENT TUITION PER SEMESTER AS ALLOWED BY THE TEXAS EDUCATION
CODE.

ACCOUNT FROM UH AS AGREED. FUNDS COLLECTED FROM $5 OF STUDENT
TUITION PER SEMESTER AS ALLOWED BY THE TEXAS EDUCATION CODE.
REQUIRED TRANSFER OF FUNDS RECEIVED FROM THE CURRENT GENERAL

UNRESTRICTED FUND GROUP, LEDGER 1, OTHER THAN FROM THE SERVICE
ACCOUNTS GROUP (18XXXX).
REQUIRED TRANSFER OF FUNDS RECEIVED FROM THOSE LEDGER 1

ACCOUNTS THAT HAVE BEEN DESIGNATED AS SERVICE DEPARTMENTS
(18XXXX) PROVIDING GOODS AND SERVICES TO THE UNIVERSITY AND ARE
NOT SELF-SUPPORTING.
REQUIRED TRANSFER OF FUNDS RECEIVED FROM TUITION USED TO RETIRE

DEBT AS STATED IN THE TEXAS EDUCATION CODE.
REQUIRED TRANSFER OF FUNDS RECEIVED FROM THE DESIGNATED
REQUIRED TRANSFER OF FUNDS RECEIVED FROM THE COLLECTION OF
GENERAL FEES FROM STUDENTS.
REQUIRED TRANSFER OF FUNDS RECEIVED FROM AUXILIARY ENTERPRISES
(LEDGER 3) ACCOUNTS.
REQUIRED TRANSFER OF FUNDS RECEIVED FROM RESTRICTED LOCAL
REQUIRED TRANSFER OF FUNDS RECEIVED FROM RESTRICTED FINANCIAL
AID FUNDS (LEDGER 4) ACCOUNTS.
REQUIRED TRANSFER OF FUNDS RECEIVED FROM RESTRICTED SPONSORED
PROGRAMS FUND ACCOUNTS (LEDGER 5).
REQUIRED TRANSFER OF FUNDS RECEIVED FROM (LEDGER 6) LOAN FUND
ACCOUNTS.
REQUIRED TRANSFER OF FUNDS RECEIVED FROM LEDGER 6 ENDOWMENT
FUND ACCOUNTS.
REQUIRED TRANSFER OF FUNDS RECEIVED FROM LEDGER 7 ACCOUNT
BALANCES FOR FUNDS TO BE USED FOR THE CONSTRUCTION OR
MAINTENANCE OF BUILDINGS AND CAPITAL EQUIPMENT BUT NOT YET SPENT.
ACCOUNTS 070000-072999.
REQUIRED TRANSFER OF FUNDS RECEIVED FROM LEDGER 7 RENEWAL AND
REPLACEMENT ACCOUNTS (073000-074999).
REQUIRED TRANSFER OF FUNDS RECEIVED FROM LEDGER 7 ACCOUNTS

SPECIFICALLY SET UP FOR THE RETIREMENT OF DEBT (075000-075999).
REQUIRED TRANSFER OF FUNDS RECEIVED FROM LEDGER 7 CAPITALIZED
FIXED ASSET ACCOUNTS (076000-079999).
Mandatory Transfer From Educational & General Fund Group - HEAF Debt
Fund transfer from a campus Educational & General Higher Education
Assistance Fund (HEAF) cost center by UH-Clear Lake, as agreed, for use in a
debt retirement cost center. Restricted for Accounting Department use only.
Assistance Fund (HEAF) cost center by UH-Downtown, as agreed, for use in a
Assistance Fund (HEAF) cost center by UH-Victoria, as agreed, for use in a
Assistance Fund (HEAF) cost center by Unversity of Houstn, as agreed, for
use in a debt retirement cost center. Restricted for Accounting Department
use only.
FUND TRANSFER FROM A LEDGER 1, CURRENT UNRESTRICTED GENERAL
ACCOUNT, OTHER THAN A 018XXX ACCOUNT.
FUND TRANSFER FROM A LEDGER 1 ACCOUNT WHICH IS A SERVICE

DEPARTMENT THAT PROVIDES GOODS AND SERVICES TO THE UNIVERSITY
AND IS NOT SELF SUPPORTING. ACCOUNTS ARE IN THE 018XXX SERIES.
FUND TRANSFER RECEIVED FROM SPRING SEMESTER TUITION

ACCOUNTSUSED TO RETIRE DEBT AS ALLOWED UNDER THE TEXAS
EDUCATION CODE.
FUND TRANSFER RECEIVED FROM SUMMER SEMESTER TUITION
ACCOUNTSUSED TO RETIRE DEBT AS ALLOWED UNDER THE TEXAS
EDUCATION CODE.
FUND TRANSFER RECEIVED INTO LEDGER 2 GRANT ACCOUNTS FOR FALL

TUITION SET ASIDE FOR THE TEXAS EDUCATION GRANT PROGRAM.
RESTRICTED FOR USE BY STUDENT ACCOUNTING SERVICES.
FUND TRANSFER RECEIVED INTO LEDGER 2 GRANT ACCOUNTS FOR SPRING

TUITION SET ASIDE FOR THE TEXAS PUBLIC EDUCATION GRANT PROGRAM.
FUND TRANSFER RECEIVED INTO LEDGER 2 GRANT ACCOUNTS FOR SUMMER

FUND TRANSFER RECEIVED FROM FALL SEMESTER TUITION ACCOUNTS USED

TO RETIRE DEBT AS ALLOWED UNDER THE TEXAS EDUCATION CODE.
INCREASE IN A COST CENTER'S FUND BALANCE RESULTING FROM A

DISTRIBUTION OF A PORTION OF THE AVAILABLE FUND BALANCE FROM
ANOTHER COST CENTER.
RESTRICTED FOR USE IN THE EDUCATIONAL AND GENERAL FUND (LEDGER

1). RESTRICTED FOR FINANCE DEPARTMENT USE ONLY.
TRANSFER RECEIVED FROM AN ACCOUNT IN THE DESIGNATED
FUND TRANSFER RECEIVED FROM SPRING SEMESTER TUITION ACCOUNTS

USED TO RETIRE DEBT AS ALLOWED UNDER THE TEXAS EDUCATION CODE.
FUND TRANSFER RECEIVED FROM SUMMER SEMESTER TUITION ACCOUNTS

USED TO RETIRE DEBT AS ALLOWED UNDER THE TEXAS EDUCATION CODE.
FUND TRANSFER RECEIVED INTO LEDGER 6 LOAN ACCOUNTS FOR FALL


FUND TRANSFER RECEIVED INTO LEDGER 6 LOAN ACCOUNTS FOR SPRING
FUND TRANSFER RECEIVED INTO LEDGER 6 LOAN ACCOUNTS FOR SUMMER

FUND TRANSFER RECEIVED FROM FALL SEMESTER TUITION ACCOUNTS USED

TO RETIRE DEBT AS ALLOWED UNDER THE TEXAS EDUCATION CODE.
NON-MANDATORY TRANSFER FROM DESIG-DESIGNATED TUITION FUND

BALANCE REALLOCATION.
INCREASE IN AN ACCOUNT'S FUND BALANCE RESULTING FROM A

DISTRIBUTION OF A PORTION OF THE AVAILABLE DESIGNATED TUITION
(GENERAL USE FEE) FUND BALANCE FROM ANOTHER ACCOUNT.
RESTRICTED FOR USE IN THE DESIGNATED FUND (LEDGER 2)

RESTRICTED FOR FINANCE DEPARTMENT USE ONLY.
TRANSFER RECEIVED FROM AN ACCOUNT IN THE AUXILIARY ENTERPRISES
TRANSFER RECEIVED FROM AN ACCOUNT IN THE CURRENT RESTRICTED
TO RECORD A NONMANDATORY TRANSFER OF FUNDS RECEIVED FROM AN

ACCOUNT IN THE SCHOLARSHIP ACCOUNT RANGE IN THE RESTRICTED FUND
GROUP (LEDGER 4).
TRANSFER RECEIVED FROM AN ACCOUNT IN THE RESTRICTED SPONSORED

PROGRAMS CONTRACTS AND GRANTS FUND GROUP (LEDGER 5).
TRANSFER RECEIVED FROM A LOAN FUND ACCOUNT IN THE LEDGER 6 FUND
GROUP.
TRANSFER RECEIVED FROM AN ENDOWMENT ACCOUNT IN THE LEDGER 6
FUND GROUP.
TRANSFER RECEIVED FROM AN ACCOUNT.
TRANSFER RECEIVED FROM AN ACCOUNT IN THE LEDGER 7 FUND GROUP

IDENTIFIED AS RENEWAL AND REPLACEMENT FUNDS, FUND GROUP 72,
RESTRICTED FOR USE BY PLANT ACCOUNTING.

TRANSFER RECEIVED FROM AN ACCOUNT IN THE LEDGER 7 FUND
GROUPUSED TO ACCUMULATE FUNDS TO RETIRE DEBT ON PHYSICAL PLANT
ASSETS. FUND GROUP 74, ACCOUNT RANGE 075000-075999.
TRANSFER RECEIVED FROM AN ACCOUNT IN THE LEDGER 7 FUND GROUP

WHERE PHYSICAL PLANT AND EQUIPMENT ASSETS ARE RECORDED. FUND
GROUP 76, ACCOUNT RANGE 076000-079999.

Transfer in of USAS cash balances to one USAS state appropriation from
another USAS state appropriation
Transfer of Student Service Fees Equity from a cost center in the Auxiliary
Enterprises Unrestricted Fund Group (Ledger 3).
Transfer of equity (originating from endowment income from the Moores

Endowment) from a cost center in the Designated Unrestricted Current Fund
Group (Ledger 2).
NON-MANDATORY TRANSFER OF DEPARTMENTAL REPLACEMENT FUNDS

FROM ANOTHER FUND GROUP.
TRANSFER OF DEPARTMENTAL FUNDS EQUITY FROM A DEPARTMENTAL COST
CENTER FOR THE PURPOSE OF ESTABLISHING A RENEWAL AND
REPLACEMENT RESERVE FOR EQUIPMENT, IN ACCORDANCE WITH THE
DIRECTIVES OF UNIVERSITY MANAGEMENT AS DOCUMENTED IN AN
APPROVED PLAN. RESTRICTED TO USE BY CAMPUS ACCOUNTING AND
BUDGET OFFICES.
NON-MANDATORY TRANSFER OF HEAF FUNDS FROM ANOTHER FUND GROUP.

TRANSFER OF HEAF FUNDS EQUITY FROM A CAMPUS COST CENTER, IN
ACCORDANCE WITH THE DIRECTIVES OF UNIVERSITY MANAGEMENT.
RESTRICTED TO USE BY CAMPUS ACCOUNTING AND BUDGET OFFICES.
Non-Mandatory Transfer Of Equity Balance From Another Fund.

Transfer of institutional or departmental fund equity balances from another
fund cost center, for the purpose of providing sufficient equity funds to insure
continuity of departmental operations, in accordance with the directives of
University management. Restriced to use by campus accounting and budget
offices.

WHICH INCOME IS THEN DISTRIBUTED TO OTHER SYSTEM COST CENTERS.
USED FOR THE CORE POOL ENDOWMENT.
TO IDENTIFY TRANSFERS IN FROM ENDOWMENT INCOME BENEFICIARY COST
CENTERS FOR ENDOWMENT MATCHING FUNDS.
TO IDENTIFY TRANSFERS OF ENDOWMENT INCOME IN FROM THE INCOME

BENEFICIARY COST CENTER. ALLOWABLE ONLY IF ALLOWED BY TERMS OF
ENDOWMENT.
To identify transfers in of mineral rights and royalties designated for campus

use but dedicated to endowments by management though the use of quasi
endowments.
Nonmandatory Transfer In - Use for reclassifying Construction In Progress
(CIP) in Plant Funds.
REDUCTIONS TO RETIREMENT OF DEBT ACCOUNT FUND BALANCES TO

REDUCE THE OBLIGATIONS ISSUED IN SECURITIES MARKETS ACCORDING TO
A SET SCHEDULE OF PAYOFF OR AS APPROVED.
FOR USE BY THE CONTROLLER'S DEPARTMENT ONLY.

REDUCE THE OBLIGATIONS FOR FUNDS BORROWED FROM FINANCIAL
INSTITUTIONS OR OTHER COMPONENTS ACCORDING TO A SET SCHEDULE OF
PAYOFF OR AS APPROVED.

REDUCE THE OBLIGATION FOR FINANCING COSTS INCURRED FROM
BORROWING.

REDUCE THE OBLIGATIONS FOR BORROWING WHEN REPLACED BY OTHER
DEBT OBLIGATIONS.
Financing costs related to the retirement of long term bonded indebtedness

that have been incurred during the fiscal year accounting period, but have
not yet been paid to the bond holders. These expenses represent liabilities at
the end of the fiscal year. Restricted to use by UH component accounting and
budget offices.
A reduction in the unexpended portion of the bond premium (the difference

between the price paid by investors for university issued debt securities and
the par value). The reduction results in a decrease in the effective interest
rate paid to the bond holders.
A reduction in the unexpended portion of the bond discount (the difference
between the price paid by investors for university issued debt securities and
the par value). The reduction results in an increase in the effective interest
rate paid to the bond holders.
REDUCTION TO PLANT FUNDS DUE TO WRITE OFF OF RECORDED FIXED

ASSETS RESULTING FROM ACTIONS OTHER THAN THOSE SPECIFIED IN THE
FOLLOWING ACCOUNT CONTROLS.
RESERVED FOR USE BY CONTROLLER'S OFFICE.

CAPITAL ASSETS SOLD THROUGH AUCTION, SEALED BID OR OTHER
APPROVED MANNER.
CAPITAL ASSETS THAT HAVE BEEN LOST OR STOLEN. REQUIRES APPROVAL
FROM STATE AUDITOR.
CAPITAL ASSETS THAT HAVE BEEN ABANDONED.
CAPITAL ASSETS THAT HAVE BEEN TRANSFERRED TO ANOTHER STATE

AGENCY OR VOLUNTARY ASSISTANCE ORGANIZATION.
REDUCTION TO PLANT FUNDS RESULTING FROM RECLASSIFICATION OF

CAPITALIZED ASSET TO EXPENSE, SUCH AS REPLACEMENT OR REPAIR.
FOR CONTROLLER'S OFFICE USE ONLY.

CAPITAL ASSETS THAT ARE NO LONGER FUNCTIONAL DUE TO EXCESSIVE
USE.
CAPITAL ASSETS THAT NO LONGER MEET FUNCTIONAL REQUIREMENTS.
CAPITAL ASSETS THAT HAVE BEEN TRADED-IN FOR SIMILAR, NEWER ASSETS.
CAPITAL ASSETS THAT HAVE LOST THEIR FORM OR IDENTITY THROUGH
EXPERIMENTATION OR OTHER HEAVY USE.
LIBRARY BOOKS THAT HAVE BEEN REMOVED FROM CIRCULATION.

CAPITAL ASSETS THAT HAVE BEEN RETURNED TO A VENDOR FOR NOT
MEETING AN INTENDED PURPOSE.
CAPITAL ASSETS THAT HAVE BEEN RETURNED TO A SPONSOR. THESE
ASSETS ARE USUALLY CLASSIFIED AS "HELD-IN-TRUST".
ASSETS WHICH HAVE BEEN CAPITALIZED MORE THAN ONCE AT AN INITIAL
VALUE.
REDUCTIONS TO PLANT FUND BALANCES AS A RESULT OF THE

RECLASSIFICATION OF LONG TERM BONDED DEBT FROM UNEXPENDED
PLANT FUNDS TO INVESTMENT IN PLANT FUNDS.
INVESTMENT IN PLANT REDUCTION THAT IS OFFSET BY AN INCREASE IN THE
BONDS PAYABLE LIABILITY.
NOTES PAYABLE LIABILITY.
IN THE LEASE PURCHASES LIABILITY.
EQUIPMENT HELD IN TRUST LIABILITY.
Account used to recognize the increase in fund equity resulting from a sale of
capitalized fixed asset to a non-state entity or another state agency. In the
sale, cash is exchanged and the amount paid is greater than the net book
value of the asset.
Account used to recongnize the decrease in fund equity resulting from a sale
of a capitalized fixed asset to a non-state entity or another state agency. In
the sale, cash is exchanged and the amount paid is less than the net book
value of the asset.
Account used to recognize the increase in fund equity resulting from the
transfer of title of a capitalized fixed asset to or from another state agency.
Account used to recognize the decrease in fund equity resulting from the
transfer of title of a capitalized fixed asset to or from another state agency.
Commercial Paper Payable - Debt To Unexpended Plant Funds

Reductions to plant fund equity balances as a result of the reclassification of
short term commercial paper debt from Unexpended Plant Funds to
Investment In Plant Funds.
Commercial Paper Payable - Equity Reduction

Reductions in the Investment In Plant equity balance that is offset by an
increase in the commercial paper payable liability.
Capital assets that have been transferred out to a non-Texas agency, and so
are treated as deletions by State Property Accounting.
GASB 34 Adjustment - Capitalization Threshold Changes
GASB 34 Adjustment - Prior Year Accumulated Depreciation
GASB 34 Adjustment - Infrastructure Assets Changes
GASB 34 Adjustment - Facilities Assets Changes
GASB 34 Adjustment - Other Capital Asset Additions
GASB 34 Adjustment - Other Capital Asset Reductions
RECLASS ACCUMULATED DEPRECIATION FOR PRIOR YEAR ADJUSTMENTS TO

BEGINNING BALANCE ON CAPITAL ASSETS REPORT --BUILDINGS & BUILDING
IMPROVEMENTS.

BEGINNING BALANCE ON CAPITAL ASSETS REPORT --INFRASTRUCTURE.

BEGINNING BALANCE ON CAPITAL ASSETS REPORT --FACILITIES & OTHER
IMPROVEMENTS.
BEGINNING BALANCE ON CAPITAL ASSETS REPORT --FURNITURE &
EQUIPMENT.

BEGINNING BALANCE ON CAPITAL ASSETS REPORT --VEHICLES.

BEGINNING BALANCE ON CAPITAL ASSETS REPORT --BOATS.

BEGINNING BALANCE ON CAPITAL ASSETS REPORT --LIBRARY BOOKS
(DEPRECIABLE).

BEGINNING BALANCE ON CAPITAL ASSETS REPORT --MUSEUMS & ART
COLLECTIONS (DEPRECIABLE).

BEGINNING BALANCE ON CAPITAL ASSETS REPORT --OTHER CAPITAL ASSETS
(DEPRECIABLE).

BEGINNING BALANCE ON CAPITAL ASSETS REPORT -- AIRCRAFT
(DEPRECIABLE).
RECLASS ACCUMULATED DEPRECIATION OUT OF ADDITIONS COLUMN ON

15A CAPITAL ASSET RPT--BUILDINGS & OTHER IMPROVEMENTS.
15A CAPITAL ASSET RPT--INFRASTRUCTURE.

15A CAPITAL ASSET RPT--FACILITIES & OTHER IMPROVEMENTS.

15A CAPITAL ASSET RPT--FURNITURE & EQUIPMENT.
15A CAPITAL ASSET RPT--VEHICLES.
15A CAPITAL ASSET RPT--BOATS.

15A CAPITAL ASSET RPT--LIBRARY BOOKS (DEPRECIABLE).

15A CAPITAL ASSET RPT--MUSEUMS & ART COLLECTIONS (DEPRECIABLE).

15A CAPITAL ASSET RPT--OTHER CAPITAL ASSETS (DEPRECIABLE).
15A CAPITAL ASSET RPT -- AIRCRAFT (DEPRECIABLE).
RECLASS ACCUMULATED DEPRECIATION INTO DELETIONS COLUMN ON 15A

CAPITAL ASSET RPT--BUILDINGS & OTHER IMPROVEMENTS.
CAPITAL ASSET RPT--INFRASTRUCTURE.

CAPITAL ASSET RPT--FACILITIES & OTHER IMPROVEMENTS.

CAPITAL ASSET RPT--FURNITURE & EQUIPMENT.
CAPITAL ASSET RPT--VEHICLES.
CAPITAL ASSET RPT--BOATS.

CAPITAL ASSET RPT--LIBRARY BOOKS (DEPRECIABLE).

CAPITAL ASSET RPT--MUSEUMS & ART COLLECTIONS (DEPRECIABLE).

CAPITAL ASSET RPT--OTHER CAPITAL ASSETS (DEPRECIABLE).

CAPITAL ASSET RPT -- AIRCRAFT (DEPRECIABLE).
RECLASS ACCUMULATED DEPRECATION ON TRANSFERRED ASSETS INTO THE

INCREASE INTERAGENCY TRANSFERS COLUMN ON 15A CAPITAL ASSET
REPORT ON LINE FOR BUILDINGS & OTHER IMPROVEMENTS.

REPORT ON LINE FOR INFRASTRUCTURE.

REPORT ON LINE FOR FACILITIES & OTHER IMPROVEMENTS.
REPORT ON LINE FOR FURNITURE & EQUIPMENT.

REPORT ON LINE FOR VEHICLES.

REPORT ON LINE FOR BOATS.

REPORT ON LINE FOR LIBRARY BOOKS (DEPRECIABLE).

REPORT ON LINE FOR MUSEUM & ART COLLECTIONS (DEPRECIABLE).

REPORT ON LINE FOR OTHER CAPITAL ASSETS (DEPRECIABLE).

REPORT ON LINE FOR AIRCRAFT (DEPRECIABLE).

DECREASE INTERAGENCY TRANSFERS COLUMN ON 15A CAPITAL ASSET
REPORT ON LINE FOR BUILDINGS & OTHER IMPROVEMENTS.

REPORT ON LINE FOR INFRASTRUCTURE.

REPORT ON LINE FOR FACILITIES & OTHER IMPROVEMENTS.

REPORT ON LINE FOR FURNITURE & EQUIPMENT.
REPORT ON LINE FOR VEHICLES.

REPORT ON LINE FOR BOATS.

REPORT ON LINE FOR LIBRARY BOOKS (DEPRECIABLE).

REPORT ON LINE FOR MUSEUM & ART COLLECTIONS (DEPRECIABLE).

REPORT ON LINE FOR OTHER CAPITAL ASSETS (DEPRECIABLE).

REPORT ON LINE FOR AIRCRAFT (DEPRECIABLE).
RECLASS ACCUMULATED AMORTIZATION - PRIOR YEAR ADJUSTMENTS -
COMPUTER SOFTWARE-PURCHASED
COMPUTER SOFTWARE-DEVELOPED.
OTHER INTANGIBLE ASSETS.
RECLASS ACCUMULATED AMORTIZATION - ADDITIONS - COMPUTER
SOFTWARE-PURCHASED
RECLASS ACCUMULATED AMORTIZATION - ADDITIONS - COMPUTER
SOFTWARE-DEVELOPED
RECLASS ACCUMULATED AMORTIZATION - ADDITIONS - OTHER INTANGIBLE
ASSETS
RECLASS ACCUMULATED AMORTIZATION - DELETIONS - COMPUTER
SOFTWARE-PURCHASED
RECLASS ACCUMULATED AMORTIZATION - DELETIONS - COMPUTER
SOFTWARE-DEVELOPED
RECLASS ACCUMULATED AMORTIZATION - DELETIONS - OTHER INTANGIBLE
ASSETS
RECLASS ACCUMULATED AMORTIZATION - INCREASE/TRANSFERS -
RECLASS ACCUMULATED AMORTIZATION - INCREASE/TRANSFERS -
COMPUTER SOFTWARE-DEVELOPED
RECLASS ACCUMULATED AMORTIZATION - INCREASE/TRANSFERS - OTHER
INTANGIBLE ASSETS
RECLASS ACCUMULATED AMORTIZATION - DECREASE/TRANSFERS -
RECLASS ACCUMULATED AMORTIZATION - DECREASE/TRANSFERS -
COMPUTER SOFTWARE-DEVELOPED
RECLASS ACCUMULATED AMORTIZATION - DECREASE/TRANSFERS - OTHER
INTANGIBLE ASSETS
REDUCTIONS TO LOAN FUNDS FOR FORGIVENESS OF 10% OF FEDERALLY

SPONSORED STUDENT LOANS TO TEACHERS BEFORE 7/2/72.

SPONSORED STUDENT LOANS TO TEACHERS BEFORE 7/2/72.

SPONSORED STUDENT LOANS TO TEACHERS AFTER 7/2/72.



REDUCTIONS TO LOAN FUNDS FOR FORGIVENESS OF THE LOAN

BALANCEINTEREST FOR FEDERALLY FUNDED LOANS DUE TO DEATH OF THE
STUDENT.

REDUCTION TO LOAN FUNDS FOR FORGIVENESS OF THE LOAN BALANCE AND
INTEREST FOR FEDERALLY FUNDED LOANS DUE TO DISABILITY OF THE
STUDENT.
REDUCTIONS TO LOAN FUNDS FOR FORGIVENESS OF THE LOAN BALANCE

AND INTEREST FOR FEDERALLY FUNDED LOANS DUE TO MILITARY SERVICE BY
THE STUDENT.
REDUCTIONS TO LOAN FUNDS FOR FORGIVENESS OF THE LOAN BALANCE

AND INTEREST FOR FEDERALLY FUNDED LOANS DUE TO BANKRUPTCY OF A
STUDENT.
REDUCTIONS TO LOAN FUNDS FOR FORGIVENESS OF 15% OF LOAN BALANCE

AND INTEREST FOR FEDERALLY FUNDED LOANS DUE TO QUALIFIED
VOLUNTARY SERVICE BY A STUDENT.
REDUCTIONS TO LOAN FOR FORGIVENESS OF 20% OF LOAN BALANCE AND

INTEREST FOR FEDERALLY FUNDED LOANS DUE TO QUALIFIED VOLUNTARY
SERVICE BY A STUDENT.
REDUCTIONS TO LOAN FUNDS FOR FORGIVENESS OF 12% OF LOAN BALANCE

AND INTEREST FOR FEDERALLY FUNDED LOANS DUE TO QUALIFIED MILITARY
SERVICE BY A STUDENT PRIOR TO 7/72.
REDUCTION TO LOAN FUND BALANCES FOR FORGIVENESS OF ACCUMULATED

FINANCE CHARGES ON STUDENT LOANS.
FORGIVENESS OF 15% OF FEDERALLY FUNDED LOAN PRINCIPAL AND

INTEREST FOR QUALIFYING SERVICE AS LAW ENFORCEMENT OR
FORGIVENESS OF 20% FEDERALLY FUNDED LOAN PRINCIPAL AND INTEREST

FOR QUALIFYING SERVICE AS LAW ENFORCEMENT OR CORRECTIONS
OFFICER.
FORGIVENESS OF 30% FEDERALLY FUNDED LOAN PRINCIPAL AND INTEREST

FOR QUALIFYING SERVICE AS LAW ENFORCEMENT OR CORRECTIONS
OFFICER.
REDUCTIONS TO NON-FEDERAL LOAN FUND BALANCES FOR LOAN PRINCIPAL
REDUCTION TO FEDERALLY SPONSORED STUDENT LOAN PROGRAMS FOR

LOAN BALANCES AND ACCRUED INTEREST UNABLE TO BE COLLECTED AND
TAKEN OVER BY THE FEDERAL GOVERNMENT TO ATTEMPT TO COLLECT.
EXPENSES TO ACCOUNT FOR, MONITOR AND FILE REPORT FOR FEDERALLY

SPONSORED STUDENT LOAN PROGRAMS AND CHARGED TO A LEDGER 6
LOAN FUND ACCOUNT.
COMMISSIONS/COLLECTION COSTS PAID TO AN OUTSIDE COLLECTION

AGENCY FOR DEFAULTED STUDENT LOANS WHEN THE AGENCY DOES
COLLECT.
COSTS INCURRED DIRECTLY BY THE UNIVERSITY FOR ACTIVITIES RELATED TO

COLLECTING DEFAULTED STUDENT LOANS.
COSTS INCURRED DIRECTLY BY THE UNIVERSITY FOR ACTIVITIES RELATED TO

LEGAL MATTERS IN COLLECTING DEFAULTED STUDENT LOANS.

PAYMENT TO THE FEDERAL GOVERNMENT FOR STUDENT LOAN PROGRAM
FUNDS REMAINING OR OTHER ADJUSTMENTS.
PAYMENTS MADE TO A UNIVERSITY FUND OTHER THAN A LOAN FUND FOR

STUDENT LOAN PROGRAM FUNDS REMANINING OR OTHER ADJUSTMENTS.
REDUCTION TO LOAN FUNDS FOR THE CANCELLATION OF 15% OF THE

PRINCIPAL BALANCE OUTSTANDING ON A FEDERAL STUDENT LOAN
PROGRAM. CANCELLATION IS GRANTED FOR WORKING AS A SPECIAL
EDUCATION TEACHER.

EDUCATION TEACHER.
EDUCATION TEACHER.

PROGRAM. CANCELLATION IS GRANTED FOR THE FIRST AND SECOND YEARS
OF WORKING IN THE FIELD OF EARLY INTERVENTION SERVICES.

PROGRAM. CANCELLATION IS GRANTED FOR THE THIRD AND FOURTH YEARS

PROGRAM. CANCELLATION IS GRANTED FOR THE THIRD AND FOURTH YEARS
CANCELLATION OF 15% OF PRINCIPAL BALANCE OUTSTANDING AND THE

RELATED INTEREST ON A FEDERAL STUDENT LOAN PROGRAM.
CANCELLATION IS GRANTED FOR THE FIRST AND SECOND YEAR WORKING
AS A NURSE OR MEDICAL TECHNICIAN.
CANCELLATION OF 20% OF PRINCIPAL BALANCE OUTSTANDING AND THE

RELATED INTEREST ON A FEDERAL STUDENT LOAN PROGRAM.
CANCELLATION IS GRANTED FOR THE THIRD AND FOURTH YEARS WORKING
AS A NURSE OR MEDICAL TECHNICIAN

PROGRAM. CANCELLATION IS GRANTED FOR THE FIFTH YEAR OF WORKING
AS A NURSE OR MEDICAL TECHNICIAN.

OF WORKING FOR A CHILD OR FAMILY SERVICE AGENCY.


PROGRAM. CANCELLATION IS GRANTED FOR WORKING AS A TEACHER OF
MATH, SCIENCE, OR FOREIGN LANGUAGES.


LOAN PRINCIPAL AND INTEREST CANCELLATION-15% ISD LIBRARY

PERSONNEL
Reductions to loan funds for forgiveness of 15% of loan principal and interest
of federally sponsored student loans for qualifying services as independent

PERSONNEL

PERSONNEL

PROGRAM. CANCELLATION IS GRANTED FOR WORKING AS A HEAD START
TEACHER.

TEACHER.
TEACHER.
THE DIFFERENCE BETWEEN THE PROCEEDS FROM THE SALE OF

EQUITY,BONDS, OR OTHER INVESTMENTS AND THE COST BASIS OF THE
PROCEEDS OF THE SALE ARE LESS THAN THE COST.
USED ONLY IN THE ENDOWMENT ACCOUNTS BY THE CONTROLLER'S

DEPARTMENT.

ACCOUNTING PERIOD, TAKING INTO CONSIDERATION INVESTMENT
PURCHASES, SALES, AND REDEMPTIONS AND WHICH RESULTS IN A
DECREASE IN VALUE.
MISCELLANEOUS REDUCTIONS DIRECTLY TO FUND BALANCES.
FOR USE BY CONTROLLER'S OFFICE ONLY.
Other Fund Deductions - Trustee Charges.

Miscellaneous administrative fees charged by bond trustees for handling
repayments and other matters involving bonds issued.
Other fund deductions for fees, amortization cross-campus, and charges

related to bond issuance, debt service, and investment of proceeds.
MISCELLANEOUS FEES CHARGED TO COVER THE COST OF PLACING A NOTE
ISSUE ON THE INVESTMENT MARKET.
REDUCTION TO FUND BALANCES FOR AMOUNTS PAID IN ADVANCE FOR

OTHER PARTIES TO RETAIN IN THE UNIVERSITY'S NAME FOR FUTURE USE,
USUALLY FOR A PURCHASE.
USED AS A CONTRA ACCOUNT WHEN RECORDING THE DETAILED REVENUES

FROM MASTERCARD AND VISA TRANSACTIONS. OFFSET TO ACCOUNT
CONTROL 4606.
REDUCTION TO FUND BALANCES FOR APPROPRIATED FUNDS FOR WHICH

TIME HAS EXPIRED AND THE FUNDS HAVE NOT BEEN USED OR
ENCUMBERED.
THE DEFICIT DIFFERENCE BETWEEN ACTUAL CASH DEPOSITED AND
RECORDED FOR LOAN FUND ACCOUNTS (LEDGER 6).
ADJUSTMENTS DUE TO TRANSFER OF BUDGETS OR CANCELLATION OF CITY
OR OTHER MUNICIPAL GOVERNMENT ENTITIES' CONTRACT AND GRANT
(LEDGER 5) BUDGETS THAT REDUCE THE AWARD AMOUNT.
FOR USE BY OSP AND CONTROLLER'S OFFICE ONLY.
ADJUSTMENTS DUE TO TRANSFER OF BUDGETS OR CANCELLATION OF

CORPORATIONS AND OTHER NON-GOVERNMENTAL SOURCES CONTRACT AND
GRANT (LEDGER 5) BUDGETS THAT REDUCE THE AWARD AMOUNT.

FEDERAL NON-LETTER OF CREDIT GOVERNMENTAL AGENCY CONTRACT AND

FEDERAL LETTER OF CREDIT GOVERNMENTAL AGENCY CONTRACT AND

STATE GOVERNMENTAL AGENCY CONTRACT AND GRANT (LEDGER 5)
BUDGETS THAT REDUCE THE AWARD AMOUNT.
REDUCTIONS TO THE POOLED INVESTMENTS ACCOUNT FOR RESTRICTED

DONOR GIFTS TO THE INTEREST AND DIVIDEND INCOME EARNED,
ALLOCATED AND TRANSFERRED TO THE INDIVIDUAL RESTRICTED OR
UNRESTRICTED ACCOUNTS AS SPECIFIED BY THE DONOR.
FOR USE BY THE CONTROLLER'S OFFICE ONLY.

DESTRUCTION AND DAMAGE CAUSED BY NATURAL DISASTER.
EXTRAORDINARY LOSSES
Reduction of Equity in individual Endowed Investment cost centers reflecting

the amount of income transferred to the individual restricted and
unrestricted cost centers established for this purpose.
TO IDENTIFY ENDOWMENT INCOME RETURNED TO PRINCIPAL.
FUNDS TO ENDOWMENTS FROM NON-ENDOWED FUNDS WITHIN THE
UNIVERSITY.
Capital assets that have been transferred out to another state agency,
voluntary assistance organization, or other institution.
Capital assets that have been transferred in from another state agency or
institution.
Transfer-out of State appropriated USAS funds from another state agency. To

recognize amounts disbursed to UH-System Administration (783).

recognize amounts disbursed to UH-Clear Lake (759).

recognize amounts disbursed to UH-Downtown (784).

recognize amounts disbursed to UH-Victoria (765).

recognize amounts disbursed to University of Houston (730).

recognize amounts disbursed to entities outside the University of Houston
System.
NON-MANDATORY TRANSFER TO SYSTEM ADMINISTRATION.
NON-MANDATORY TRANSFER TO UH-CLEAR LAKE.
NON-MANDATORY TRANSFER TO UH-DOWNTOWN.
NON-MANDATORY TRANSFER TO UH-VICTORIA.
NON-MANDATORY TRANSFER TO UH.

TO IDENTIFY TRANSFERS FROM CAMPUSES TO UHSA FOR INSTITUTIONAL
WHICH INCOME IS THEN DISTRIBUTED TO UH.
WHICH INCOME IS THEN DISTRIBUTED TO UHCL.
WHICH INCOME IS THEN DISTRIBUTED TO UHD.
WHICH INCOME IS THEN DISTRIBUTED TO UHV.
ENDOWMENT MATCHING FUND - INTERCAMPUS TRANSFERS OUT

To record intercampus transfers out of Endowment Matching Fund income.
ENDOWMENT INCOME - INTERCAMPUS TRANSFERS OUT
To record intercampus transfers out of Endowment income.
MANDATORY TRANSFER TO SYSTEM ADMINISTRATION.
MANDATORY TRANSFER TO UH-CLEAR LAKE.
MANDATORY TRANSFER TO UH-DOWNTOWN.
MANDATORY TRANSFER TO UH-VICTORIA.
MANDATORY TRANSFER TO UH.
REQUIRED FUND TRANSFERS FROM COMPONENT TO ANOTHER TO RETIRE

DEBT THAT DOES NOT RELATE TO THE GENERAL USE FEE OR SKILES
PROGRAM.
REQUIRED TRANSFER OF FUNDS REVENUE TRANSFERS TO SYSTEM FROM A

COMPONENT CAMPUS TO SYSTEMS ADMINISTRATION FOR THE RETIREMENT
OF DEBT WHERE THE FUNDS ORIGINATED FROM AN INTERCOMPONENT
AGREEMENT.
DESIGNATED TUITION PLEDGED - CLEAR LAKE
FUND TRANSFER TO ANOTHER CAMPUS PLANT FUND DEBT RETIREMENT

ACCOUNT BY UH CLEAR LAKE AS AGREED FROM STUDENT DESIGNATED
TUITION FEES (PREVIOUSLY REFERRED TO AS GENERAL USE FEES OR
BUILDING USE FEES.)

DESIGNATED TUITION PLEDGED - DOWNTOWN

ACCOUNT BY UH DOWNTOWN AS AGREED FROM STUDENT DESIGNATED
TUITION FEES (PREVIOUSLY REFERRED TO AS GENERAL USE FEES OR
BUILDING USE FEES.)

ACCOUNT BY UH VICTORIA AS AGREED FROM STUDENT DESIGNATED TUITION
FEES (PREVIOUSLY REFERRED TO AS GENERAL USE FEES OR BUILDING USE
FEES.)
DESIGNATED TUITION PLEDGED - UNIVERSITY OF HOUSTON

ACCOUNT BY UH AS AGREED FROM STUDENT DESIGNATED TUITION FEES
(PREVIOUSLY REFERRED TO AS GENERAL USE FEES OR BUILDING USE FEES.)

ACCOUNT BY UH CLEAR LAKE WHERE FUNDS WERE COLLECTED FROM $5 OF
CODE.

ACCOUNT BY UH DOWNTOWN WHERE FUNDS WERE COLLECTED FROM $5 OF
CODE.

ACCOUNT BY UH VICTORIA WHERE FUNDS WERE COLLECTED FROM $5 OF
CODE.

ACCOUNT BY UH WHERE FUNDS WERE COLLECTED FROM $5 OF STUDENT
TUITION PER SEMESTER AS ALLOWED BY THE TEXAS EDUCATION CODE.
REQUIRED TRANSFER OF FUNDS TO THE CURRENT GENERAL UNRESTRICTED

FUND GROUP, LEDGER 1, OTHER THAN FROM THE SERVICE ACCOUNTS
GROUP (18XXXX).
REQUIRED TRANSFER OF FUNDS TO THOSE LEDGER 1 ACCOUNTS THAT HAVE

BEEN DESIGNATED AS SERVICE DEPARTMENTS (18XXXX) PROVIDING GOODS
AND SERVICES TO THE UNIVERSITY AND ARE NOT SELF-SUPPORTING.
REQUIRED TRANSFER OF FUNDS TO THE DESIGNATED UNRESTRICTED FUND
GROUP LEDGER 2.
REQUIRED TRANSFER OF FUNDS TO LOAN FUND ACCOUNTS IN LEDGER 6 TO

RECORD THE UNIVERSITY'S PORTION OF STUDENT LOAN PROGRAMS AS
REQUIRED BY THE FEDERAL GOVERNMENT.
REQUIRED TRANSFER OF UNRESTRICTED FUNDS TO AN AUXILIARY
ENTERPRISES (LEDGER 3) ACCOUNT.
REQUIRED TRANSFER OF LOCAL FUNDS TO RESTRICTED LOCAL ACCOUNTS
(LEDGER 4).
REQUIRED TRANSFER OF FUNDS TO RESTRICTED FINANCIAL AID FUNDS IN
LEDGER 4 ACCOUNTS.
REQUIRED TRANSFER OF FUNDS TO RESTRICTED SPONSORED PROGRAMS
REQUIRED TRANSFER OF FUNDS TO LEDGER 6 STUDENT LOAN FUND
ACCOUNTS.
REQUIRED TRANSFER OF FUNDS TO LOAN FUND ACCOUNTS IN LEDGER 6 TO

RECORD THE UNIVERSITY'S PORTION OF STUDENT LOAN PROGRAMS AS
REQUIRED BY THE FEDERAL GOVERNMENT.
REQUIRED TRANSFER OF FUNDS TO LEDGER 6 ENDOWMENT FUND
ACCOUNTS.
REQUIRED TRANSFER OF FUNDS LEDGER 7 TO BE USED FOR THE

CONSTRUCTION OR MAINTENANCE OF BUILDINGS AND CAPITAL EQUIPMENT.
ACCOUNTS 070000-072999.
REQUIRED TRANSFER OF FUNDS TO LEDGER 7 RENEWAL AND REPLACMENT
ACCOUNTS (073000-074999).
REQUIRED TRANSFER OF FUNDS TO ACCOUNTS RELATED TO THAT PART OF

TUITION FEE (GENERAL USE FEE) PAYMENTS USED TO RETIRE DEBT AS
STATED IN THE TEXAS EDUCATION CODE.
REQUIRED TRANSFER OF FUNDS TO LEDGER 7 ACCOUNTS SPECIFICALLY SET
UP FOR THE RETIREMENT OF DEBT (075000-075999).
REQUIRED TRANSFER OF FUNDS TO ACCOUNTS RELATED TO THAT PART OF

TUITION PAYMENTS USED TO RETIRE DEBT AS STATED IN THE TEXAS
EDUCATION CODE.
REQUIRED TRANSFER OF FUNDS TO LEDGER 7 CAPITALIZED FIXED ASSET
ACCOUNT (076000-079999).
Mandatory Transfer To Retirement of Indebtedness Fund Group - HEAF Debt

Fund transfer to a campus Plant Fund debt retirement cost center by UH-
Clear Lake, as agreed, from Higher Education Assistance Funds (HEAF).
Restricted for Accounting Department use only.
Mandatory Transfer to Retirement of Indebtedness Fund Group - HEAF Debt

Downtown, as agree, from Higher Education Assistance Funds(HEAF).
Mandatory Transfer to Retirement of Indebtedness Fund Group-HEAF Debt

Victoria, as agreed, from Higher Education Assistance Funds (HEAF).
Mandatory Transfer To Retirement of Indebtedness Fund Group-HEAF Debt

Fund transfer to a campus Plant Fund debt retirement cost center by
University of Houston, as agreed, from Higher Education Assistance Funds
(HEAF). Restricted for Accounting Department use only.
FUND TRANSFER TO A LEDGER 1, CURRENT UNRESTRICTED GENERAL
ACCOUNT, OTHER THAN A 018XXX ACCOUNT.
FUND TRANSFER TO A LEDGER 1 ACCOUNT WHICH IS A SERVICE

DEPARTMENT THAT PROVIDES GOODS AND SERVICES TO THE UNIVERSITY
AND IS NOT SELF-SUPPORTING. ACCOUNTS ARE IN THE 018XXX SERIES.
FUND TRANSFER FROM SPRING SEMESTER TUITION ACCOUNTS USED TO

RETIRE DEBT AS ALLOWED UNDER THE TEXAS EDUCATION CODE.
FUND TRANSFER FROM SUMMER SEMESTER TUITION ACCOUNTS USED TO

FUND TRANSFER TO LEDGER 2 GRANT ACCOUNTS FOR FALL TUITION SET

ASIDE FOR THE TEXAS PUBLIC EDUCATION GRANT PROGRAM.

FUND TRANSFER TO LEDGER 2 GRANT ACCOUNTS FOR SPRING TUITION SET
FUND TRANSFER TO LEDGER 2 GRANT ACCOUNTS FOR SUMMER TUITION SET

FUND TRANSFER FROM FALL SEMESTER TUITION ACCOUNTS USED TO RETIRE

DEBT AS ALLOWED UNDER THE TEXAS EDUCATION CODE.
DECREASE IN AN ACCOUNT'S FUND BALANCE RESULTING FROM A

DISTRIBUTION OF A PORTION OF THE AVAILABLE FUND BALANCE IN THAT
ACCOUNT TO ANOTHER ACCOUNT.
RESTRICTED FOR USE IN THE EDUCATIONAL AND GENERAL FUND (LEDGER

1). RESTRICTED FOR FINANCE DEPARTMENT USE ONLY.
TRANSFER TO AN ACCOUNT IN THE DESIGNATED UNRESTRICTED FUND
GROUP (LEDGER 2).
FUND TRANSFER FROM SPRING SEMESTER TUITION ACCOUNTS USED TO

FUND TRANSFER FROM SUMMER SEMESTER TUITION ACCOUNTS USED TO

FUND TRANSFER TO LEDGER 6 LOAN ACCOUNTS FOR FALL TUITION SET

FUND TRANSFER TO LEDGER 6 LOAN ACCOUNTS FOR SPRING TUITION SET

FUND TRANSFER TO LEDGER 6 LOAN AMOUNTS FOR SUMMER TUITION SET


FUND TRANSFER FROM FALL SEMESTER TUITION ACCOUNTS USED TO RETIRE
DEBT AS ALLOWED UNDER THE TEXAS EDUCATION CODE.
NON-MANDATORY TRANSFER TO DESIG-DES TUIT FD BAL REALLOCATION
DECREASE IN AN ACCOUNT'S FUND BALANCE RESULTING FROM A

DISTRIBUTION OF A PORTION OF THE AVAILABLE DESIGNATED TUITION
(GENERAL USE FEE) FUND BALANCE IN THAT ACCOUNT TO ANOTHER
ACCOUNT.
RESTRICTED FOR USE IN THE DESIGNATED FUND (LEDGER 2).

RESTRICTED FOR FINANCE DEPARTMENT USE ONLY.
TRANSFER TO AN ACCOUNT IN AUXILIARY ENTERPRISES UNRESTRICTED
TRANSFER TO AN ACCOUNT IN CURRENT RESTRICTED FUND GROUP (LEDGER
4).
NON-MANDATORY TRANSFER OF FUNDS TO SCHOLARSHIP FUND GROUP
(LEDGER 4).
TRANSFER TO AN ACCOUNT IN THE RESTRICTED SPONSORED PROGRAMS

CONTRACTS AND GRANTS FUND GROUP (LEDGER 5).
TRANSFER TO A LOAN FUND ACCOUNT IN THE LEDGER 6 FUND GROUP.
TRANSFER TO AN ENDOWMENT ACCOUNT IN THE LEDGER 6 FUND GROUP.
TRANSFER TO AN ACCOUNT IN THE LEDGER 7 FUND GROUP IDENTIFIED AS

UNEXPENDED PLANT FUNDS, FUND GROUP 70, ACCOUNT RANGE 070000-
072999.
TRANSFER TO AN ACCOUNT IN THE LEDGER 7 FUND GROUP IDENTIFIED AS

RENEWAL AND REPLACEMENT FUNDS, FUND GROUP 72, ACCOUNT RANGE
073000-074999.
TRANSFER TO AN ACCOUNT IN THE LEDGER 7 FUND GROUP USED TO

ACCUMULATE FUNDS TO RETIRE DEBT ON PHYSICAL PLANT ASSETS. FUND
GROUP 74, ACCOUNT RANGE 075000-075999.

TRANSFER TO AN ACCOUNT IN THE LEDGER 7 FUND GROUP WHERE
PHYSICAL PLANT AND EQUIPMENT ASSETS ARE RECORDED. FUND GROUP
76, ACCOUNT RANGE 076000-079999.

Transfer out of USAS cash balances from one USAS state appropriation to
another USAS state appropriation
Transfer of Student Service Fees Equity to a cost center in the Auxiliary
Enterprises Unrestricted Fund Group (Ledger 3).
Transfer of equity (originating from endowment income from the Moores

Endowment) to a cost center in the Auxiliary Enterprises Unrestricted Current
Fund Group (Ledger 3).
NON-MANDATORY TRANSFER OF HEAF FUNDS TO THE PLANT FUND GROUP.

TRANSFER OF HEAF FUNDS EQUITY TO A CAMPUS PLANT FUND COST
CENTER, IN ACCORDANCE WITH THE DIRECTIVES OF UNIVERSITY
MANAGEMENT. RESTRICTED TO USE BY CAMPUS ACCOUNTING AND BUDGET
OFFICES.
NON-MANDATORY TRANSFER OF DEPARTMENTAL REPLACEMENT FUNDS TO

THE PLANT FUND GROUP.
TRANSFER OF DEPARTMENTAL FUNDS EQUITY TO A DEPARTMENTAL PLANT
FUND COST CENTER FOR THE PURPOSE OF ESTABLISHING A RENEWAL AND
REPLACEMENT RESERVE FOR EQUIPMENT, IN ACCORDANCE WITH THE
DIRECTIVES OF UNIVERSITY MANAGEMENT AS DOCUMENTED IN AN
APPROVED PLAN. RESTRICTED TO USE BY CAMPUS ACCOUNTING AND
BUDGET OFFICES.
Non-Mandatory Transfer Of Equity Balance To Another Fund.

Transfer of institutional or departmental fund equity balances to another fund
cost center, for the purpose of providing sufficient equity funds to insure
continuity of departmental operations, in accordance with the directives of
University management. Restriced to use by campus accounting and budget
offices.

WHICH INCOME IS THEN DISTRIBUTED TO OTHER SYSTEM COST CENTERS.
USED FOR THE CORE POOL ENDOWMENT.
TO IDENTIFY TRANSFERS OUT OF ENDOWMENT INCOME BENEFICIARY COST

CENTERS TO OTHER COST CENTERS FOR ENDOWMENT MATCHING FUNDS.
TO IDENTIFY TRANSFERS OF ENDOWMENT INCOME OUT OF THE INCOME

BENEFICIARY COST CENTER. ALLOWABLE ONLY IF ALLOWED BY TERMS OF
ENDOWMENT.
To identify transfers out of mineral rights and royalties designated for

campus use but dedicated to endowments by managment though the use of
quasi endowments.
Nonmandatory Transfer Out - Use for reclassifying Construction In Progress
(CIP) in Plant Funds.
TO IDENTIFY DISTRIBUTIONS FROM ENDOWMENTS FOR INSTITUTIONAL
RESTATEMENT - TRS PENSIONS - Record TRS pension restatement of

beginning balance as directed by the Texas State Comptroller in accordance
AFR - Other Fund Additions
For Beginning Balance restatements not specified by other accounts.
AFR - Other Fund Deductions
Tuition Discount - AFR adjusting entry to record tuition discount for financial
reporting purposes.
Pledged Receivables/Revenue for financial reporting purposes.
GASB 33 Gift Revenue to be used for financial reporting purposes for
reporting revenues related to gift pledges.
GASB 33 Additional Gift Revenue to be used for financial reporting purposes
for reporting revenues related to gift pledges.
AFR - IDC elimination account for federal grants and used exclusively for
AFR - IDC elimination account for federal pass-through grants and used
AFR - IDC elimination account for state grants and used exclusively for
AFR - IDC elimination account for state pass-through grants and used
AFR - IDC elimination account for local grants and used exclusively for
AFR - IDC elimination account for private grants and used exclusively for
AFR - SEFA Grant Revenue Offset Account not displayed on SEFA and used
Interest Income - Proceeds from interest income for allocation of interest and
investment income for financial reporting purposes in the preparation of the
Investment Income - Proceeds from investment income for allocation of

interest and investment income for financial reporting purposes in the
Tuition Discount - AFR adjusting entry to record tuition discount against

auxiliary sales and services for portion of institutional aid that pays for
residence halls and parking; for financial reporting purposes.
OTHER CASH TRANSFER WITHIN A FUND OR ACCOUNT BETWEEN AGENCIES

This account substitutes for 42414. To avoid inflating revenue & expense,
39425 & 39525 will be used to transfer cash back & forth between UH &
THECB. 3973
GAAP elimination of multi-fund revenue recognition for fees earned from
federal agencies to cover the cost of complying with various reporting
requirements.
Student Aid Expenses - AFR adjusting entry to record tuition discount for
GASB 33 Uncollectible pledges written off
AFR - Capital Outlay Acquisitions
AFR - Vacation Expense
AFR - Worker's Compensation Claims
AFR - Unemployment Compensation Claims
AFR - SEFA Grant Expense Offset Account not displayed on SEFA and used
AFR - Pass-Thru Adjustment account which is included on SEFA or SPTR and is
used exclusively for financial reporting purposes.
AFR-FED PASS-TO EXP ADJ MATRIX
AFR-ST PASS-TO EXP ADJ MATRIX
FR-P/T EXP ADJ MATRIX SUB-E1
AFR-P/T EXP ADJ MATRIX SUB-E2
AFR-DEPRECIATION EXPENSE
AFR-AMORTIZATION EXPENSE
TRS PENSION EXPENSE. To record TRS pension expense as directed by the

Texas State Comptroller in accordance with GASB 68, effective beginning
with FY15. 7036
TRS PENSION CONTRIBUTION. To record TRS pension contributions as

directed by the Texas State Comptroller in accordance with GASB 68,
effective beginning with FY15. 7909
OTHER CASH TRANSFER WITHIN A FUND OR ACCOUNT BETWEEN AGENCIES

This account substitutes for 53870. To avoid inflating revenue & expense,
39425 & 39525 will be used to transfer cash back & forth between UH &
THECB.
TRS OTHER EXPENSE. To record TRS other expense as directed by the Texas
State Comptroller in accordance with GASB 68, effective beginning with
FY15. 7300
Adjustment account to be used for financing charges on any capital

borrowing. RESTRICTED FOR USE BY CAMPUS ACCOUNTING OFFICES ONLY.
AFR ADJUSTMENT - PRINCIPAL PAYMENTS ON CAPITAL BORROWING
Adjustment account for principal payments on any type of capital borrowing.
RESTRICTED FOR USE BY CAMPUS ACCOUNTING OFFICES ONLY.
GAAP elimination of multi-fund expense recognition for administrative

expenses incurred in support of certain federal financial aid programs, such
as PELL and College Work-Study.
Adjustment account to be used only for financial reporting purposes.
OPEB EXPENSE - Record OPEB expense as directed by the Texas State

Comptroller in accordance with GASB 75 effective beginning with FY18. 7056
OPEB CONTRIBUTION - Record OPEB contribution as directed by the Texas

State Comptroller in accordance with GASB 75 effective beginning with FY18. 7089
This account is used to store the PeopleSoft calculated reserve for
encumbrances.
REVENUE FROM THE COST OF INSTRUCTION AND EDUCATION FROM

STUDENTS WHO QUALIFY AS PERSONS RESIDING IN THE STATE
ACCORDING TO TEXAS EDUCATION CODE. RESTRICTED TO USE BY UH
COMPONENT ACCOUNTING AND BUDGET OFFICES. 3505

STUDENTS WHO ARE CITIZENS OF A COUNTRY OTHER THAN THE
UNITEDSTATES. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING AND
BUDGET OFFICES. 3505

THAT PART OF TUITION REVENUES, NOT EXCEEDING $5 PER STUDENT IN A

REGULAR SEMESTER, WHICH IS PLEDGED TO THE RETIREMENT OFBONDS
ISSUED BY THE UNIVERSITY. RESTRICTED TO USE BY UH COMPONENT
ACCOUNTING AND BUDGET OFFICES. 3688
A PORTION OF THE TUITION SET ASIDE FOR THE STATE FINANCIAL

ASSISTANCE PROGRAMS. RESTRICTED TO USE BY UH COMPONENT
FOR USE BY GENERAL AND DESIGNATED ACCOUNTS FOR ESTIMATED

UNCOLLECTIBLE RECEIVABLES FOR STUDENT TUITION RECORDED IN
SUBCODES 0011, 0012, 0014. RESTRICTED TO USE BY UH COMPONENT
RETURN OF TUITION REVENUES PREVIOUSLY RECORDED. RESTRICTED TO

USE BY UH COMPONENT ACCOUNTING AND BUDGET OFFICES. 3688
FOR USE BY GENERAL AND DESIGNATED ACCOUNTS TO ALLOCATE
TUITION REVENUES FOR STUDENT LOAN UNDER THE TEXAS PUBLIC
EDUCATION GRANT (TPEG). RESTRICTED TO USE BY UH COMPONENT
FOR USE BY GENERAL AND DESIGNATED ACCOUNTS TO ALLOCATE

TUITION REVENUES SET ASIDE TO PAY DEBT SERVICES ON BONDS PAYABLE
AS ALLOWED IN THE TEXAS EDUCATION CODE. RESTRICTED TO USE BY UH
The portion of the tuition charges for resident students enrolled in the school
of law equal to one percent of those charges. This amount must be set aside
and deposited into the State Treasury under the control of the State
Comptroller to be used for the sole purpose of repayment of education loans
of attorneys (VTCA 61.9731, Educ Code & VTCA 61.961, Educ Code)
Restricted to use by UH component accounting and budget offices. 3686
The portion of the tuition charges for resident undergraduate students at the
institution equal to five percent of those charges that is in excess of $46 per
semester credit hour. This amount must be set aside and deposited into the
State Treasury to be used for the Texas B-On-time student loan account.
(VTCA 56.465, Educ Code).
Restricted to use by UH component accounting and budget offices. 3691
The portion of the tuition charges for each student enrolled in a doctoral
program other than law or health professions equal to $2 for each SCH for
which the student is enrolled. This amount must be set aside and deposited
into the State Treasury under the control of the State Comptroller to be used
for the sole purpose of repayment of student loans of individuals employed
as faculty and administrators at higher ed institutions. Funds are transferred
to the Tx Higher Ed Coord Bd. (VTCA 56.095, Educ Code) Restricted to use by
UH component accounting and budget offices. 3693


STUDENTS WHO ARE NOT RESIDENT OF THE STATE ACCORDING TO TEXAS
EDUCATION. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING AND

TUITION CHARGED TO RESIDENT DOCTORAL STUDENTS WHO HAVE
DOCTORAL SCH GREATER THAN ALLOWED FOR PURPOSES OF STATE
FUNDING UNDER § 61.059L. TUITION CHARGED IS ACCOUNTED FOR AS IF
COLLECTED UNDER 54.008. TEC 54.012. RESTRICTED TO USE BY UH
TUITION CHARGED TO RESIDENT UG STUDENTS WITH EXCESS SCH AS

DEFINED BY THE EDUCATION CODE, OR FOR REPEATED COURSES. TEC
54.014. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING AND BUDGET
OFFICES. 3505


STUDENTS WHO ARE NOT RESIDENT OF THE STATE ACCORDING TO TEXAS
EDUCATION. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING AND

Tuition Fees charged each student, according to number of hours and length
of session. TEX. EDUC. CODE ANN 54.051, 54.0512,54.0513, 54.065, 61.539 3505
UG-TUITION STATUTORY-RESIDENT 3505
GR-TUITION STATUTORY-RESIDENT 3505
UG-TUIT STATUTORY-NON-RESID 3505
GR-TUIT STATUTORY-NON-RESID 3505
UG-TUITION STATUTORY-FOREIGN 3505
GR-TUITION STATUTORY-FOREIGN 3505
Statutory Tuition revenue from foreign undergraduate students that

participate in the Fixed Rate Tuition program. Restricted to use by UH
Component Accounting and Bursar's Offices. 3505
Statutory Tuition revenue from undergraduate students who qualify as

persons residing in the state per Texas Education Code that participate in the
Fixed Rate Tuition program. Restricted to use by UH Component Accounting
and Bursar's Offices. 3505
Record adjustments to Statutory Tuition revenue from undergraduate
students who qualify as persons residing in the state per Texas Education
Code that participate in the Fixed Rate Tuition program. Adjustments occur
when students register for SCH other than that prescribed by the Fixed Rate
Tuition Program. Restricted to use by UH Component Accounting and Bursar's
Offices. 3505
Statutory Tuition revenue from undergraduate students who do not qualify as

Record adjustments to Statutory Tuition revenue from undergraduate

students who do not qualify as persons residing in the state per Texas
Education Code that participate in the Fixed Rate Tuition program.
Adjustments occur when students register for SCH other than that prescribed
by the Fixed Rate Tuition Program. Restricted to use by UH Component
Accounting and Bursar's Offices. 3505
REVENUES FROM STUDENTS FOR THE OCCUPANCY, SERVICES, USE AND/OR

AVAILABILITY OF ALL OR ANY OF THE PROPERTY, BUILDINGS, ACTIVITIES,
OPERATIONS OR OTHER FACILITIES. RESTRICTED TO USE BY UH
FOR USE BY LEDGER 2 ACCOUNTS FOR NON-MANDATORY STUDENT FEES ON

PROVISIONS FOR BAD DEBTS TO STUDENTS ACCOUNTS RECEIVABLES.
RESTRICTED TO USE BY UH COMPONENT ACCOUNTING AND BUDGET
OFFICES. 3522

UNCOLLECTIBLE RECEIVABLES FOR STUDEENT GENERAL USE FEES
RECORDED IN SUBCODE 0026. RESTRICTED TO USE BY UH
RETURN OF GENERAL USES FEE REVENUES PREVIOUSLY RECORDED.

OFFICES. 3526





UG-TUITION DIFFER DESIG-RESIDE 3526
GR-TUITION DIFFER DESIG-RESIDE 3526
UG-TUITION DIFFER DESIG-NON-RES 3526
GR-TUITION DIFFER DESIG-NON-RES 3526
UGTUITION DIFFER DESIG-FOREIGN 3526
GR-TUITION DIFFER DESIG-FOREIGN 3526
UG-TUITION GENERAL DESIG-RES 3526
GR-TUITION GENERAL DESIG-RES 3526
Undergraduate - Designated Tuition - Deregulated - Resident.

Revenue for the cost of instruction and education from students who qualify
as persons residing in the State according to the Texas Education Code.
Restricted to use by UHS component accounting and budget offices. 3526
Graduate - Designated Tuition - Deregulated - Resident.

Revenue for the cost of instruction and education from students who qualify
as persons residing in the State according to the Texas Education Code.
Restricted to use by UHS component accounting and budget offices. 3526
UG-TUITION GEN DESIG-NON-RES 3526
GR-TUITION GEN DESIG-NON-RES 3526
Undergraduate - Designated Tuition - Deregulated - Non Resident.
Revenue for the cost of instruction and education from students who are not
residents of the State according to the Texas Education Code. Restricted to
use by UHS component accounting and budget offices. 3526
Graduate - Designated Tuition - Deregulated - Non Resident.

Revenue for the cost of instruction and education from students who are not
residents of the State according to the Texas Education Code. Restricted to
use by UHS component accounting and budget offices. 3526
UG-TUITION GEN DESIG-FOREIGN 3526
GR-TUITION GEN DESIG-FOREIGN 3526
Undergraduate - Designated Tuition - Deregulated - Foreign.

Revenue for the cost of instruction and education from students who citizens
of a country other than the United States. Restricted to use by UHS
component accounting and budget offices. 3526
Graduate - Designated Tuition - Deregulated - Foreign.

Revenue for the cost of instruction and education from students who citizens
of a country other than the United States. Restricted to use by UHS
component 3526
Additional Designated Tuition revenue from undergraduate students who do

not qualify as persons residing in the state per Texas Education Code that
participate in the Variable Rate Tuition program. Restricted to use by UH
Additional Designated Tuition revenue from graduate students who do not

qualify as persons residing in the state per Texas Education Code. Restricted
to use by UH Component Accounting and Bursar's Offices. 3526
Additional Designated Tuition revenue from undergraduate students who do

Differential Designated Tuition revenue from foreign undergraduate students

that participate in the Fixed Rate Tuition program. Restricted to use by UH
Differential Designated Tuition revenue from undergraduate students who

qualify as persons residing in the state per Texas Education Code that
Differential Designated Tuition revenue from undergraduate students who do

Designated Tuition revenue from foreign undergraduate students that

Designated Tuition revenue from undergraduate students who qualify as
Record adjustments to Designated Tuition revenue from undergraduate

students who qualify as persons residing in the state per Texas Education
Code that participate in the Fixed Rate Tuition program. Adjustments occur
when students register for SCH other than that prescribed by the Fixed Rate
Tuition Program. Restricted to use by UH Component Accounting and Bursar's
Offices. 3526
Designated Tuition revenue from undergraduate students who do not qualify

as persons residing in the state per Texas Education Code that participate in
the Fixed Rate Tuition program. Restricted to use by UH Component
Record adjustments to Designated Tuition revenue from undergraduate

students who do not qualify as persons residing in the state per Texas
Education Code that participate in the Fixed Rate Tuition program.
Adjustments occur when students register for SCH other than that prescribed
by the Fixed Rate Tuition Program. Restricted to use by UH Component
NON-INSTRUCTIONAL STUDENT SERVICE ACTIVITIES SEPARATE AND APART

FROM REGULARLY SCHEDULED ACADEMIC FUNCTIONS OF THE INSTITUTIONS
AND DIRECTLY INVOLVES OR BENEFITS STUDENTS. AUTHORIZED UNDER
EDUCATION CODE § 54.5061. RESTRICTED TO USE BY ACCOUNTING AND

UNCOLLECTIBLE RECEIVABLES FOR STUDENT FEE RECORDED IN
SUBCODE 0024. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING AND
RETURN OF VARIOUS STUDENT SERVICE FEE REVENUES PREVIOUSLY

RECORDED. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING AND
NON-INSTRUCTIONAL STUDENT SERVICE ACTIVITIES SEPARATE AND APART

FROM REGULARLY SCHEDULED ACADEMIC FUNCTIONS OF THE INSTITUTIONS
AND DIRECTLY INVOLVES OR BENEFITS STUDENTS. AUTHORIZED UNDER
EDUCATION CODE § 54.5061. RESTRICTED TO USE BY ACCOUNTING AND
REVENUES FROM FEES PAID BY STUDENTS FOR CLASSES IN WHICH CERTAIN

EQUIPMENT OR INSTRUCTION RESOURCES ARE NEEDED, SUCH AS A PIANO
USE FEE OR TUTORIAL CHARGES. RESTRICTED TO USE BY UH COMPONENT
REVENUE FROM FEES CHARGED TO STUDENTS ENROLLED IN COURSES
WHICH USE A LABORATORY. THE FEE COVERS THE COST OF MATERIAL
AND SUPPLIES USED IN THE LABORATORY. RESTRICTED TOUH COMPONENT
REVENUE FROM SPECIAL CHARGES ASSESSED TO STUDENTS AS ASSIGNED

BY STUDENT ACCOUNTING. RESTRICTED TO USE BY UH COMPONENT
REVENUES FROM ORIENTATION AND INTERNATIONAL ORIENTATION FEES.

RESERVED FOR UNIVERSITY WIDE ORIENTATION. RESTRICTEDTO USE BY UH
FIXED FEE CHARGED TO STUDENTS WHO ARE NOT CITIZENS OF THE UNITED
STATES TO COVER THE ADDITIONAL COST OF PROCESSING REQUIRED
DOCUMENTS. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING AND
FEES PAID FOR REGISTRATION IN CONTINUING EDUCATION OF OTHER

SPECIAL COURSES AND CONFERENCES. FOR USE AT COLLEGE/DEPT
LEVELS. 3503
CONTRACT FEE PAID ON BEHALF OF CERTAIN NON-RESIDENT STUDENTSIN

THE COLLEGE OF OPTOMETRY. FOR OPTOMETRY ACCOUNTS ONLY. 3503
REVENUE FROM THE PENALTY IMPOSED FOR ENROLLMENT AFTER A

SPECIFIED DATE AT THE BEGINNING OF A SEMESTER. RESTRICTED TO USE
BY UH COMPONENT ACCOUNTING AND BUDGET OFFICE. 3503
NON-TUITION FEES CHARGED FOR APPROVED COURSE OFFERINGS IN
OTHER COUNTRIES. 3503
FEES FOR CONSTRUCTION, OPERATION, MAINTENANCE AND IMPROVEMENTS

OF STUDENT UNIONS, UNIVERSITY CENTERS, AND STUDENT CENTERS.
AUTHORIZED UNDER EDUCATION CODE § 54.526 UH; § 54.527 UHD; AND §
54.5405 UHV. RESTRICTED TO USE BY ACCOUNTING AND BUDGET OFFICES. 3503
DEDICATED STUDENT SERVICE FEE USED TO DEFRAY THE COST OF THE

CAMPUS HEALTH CENTER SERVICES TO STUDENTS. RESSTRICTED TO USE BY
UH COMPONENT ACCOUNTING AND BUDGET OFFICES. 3503
REVENUE FROM FEES TO COVER THE COST OF DATA PROCESSING

EQUIPMENT AND SUPPLIES. RESTRICTED TO USE BY UH COMPONENT
REVENUES FROM STUDENT FEEES USED TO IMPROVE THE LIBRARY

FACILITIES. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING AND
FEE CHARGED TO STUDENTS AS REQUIRED BY THE STATE TO SUPPORT
SCHOLARSHIPS FOR INTERNATIONAL STUDY PROGRAMS. 3503
FEE CHARGED TO FORMER STUDENTS TO DEFRAY THE COST OF

PROCESSING APPLICATION TO THE UNIVERSITY FOR A PARTICULAR COURSE
OF STUDY. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING AND
FEE CHARGED TO STUDENTS TO DEFRAY THE COST OF PROCESSING

APPLICATION TO THE UNIVERSITY OR A PARTICULAR COURSE OF STUDY. 3527
FEE CHARGED TO APPLICANTS FOR GRADUATE STUDY TO DEFRAY THE COST

OF PROCESSING APPLICATION TO THE UNIVERSITY OR A PARTICULAR
COURSE OF STUDY. 3527
CHARGES LEVIED ON STUDENTS FOR THE PROCESSING OF ADMISSION

APPLICATIONS TO SPECIFIC COLLEGES AND PROGRAMS. 3503
FEE PAID BY STUDENTS OR FORMER STUDENTS FOR A COPY OF THEIR

ACADEMIC RECORD. RESTRICTED TO USED BY UH COMPONENT
FEE PAID BY CANDIDATE FOR GRADUATION TO DEFER THE COSTS

INCURRED IN THE AWARDING OF AN ACADEMIC DEGREE. 3527
FEE PAID BY GRADUATE STUDENT UPION COMPLETION OF THE THESIS OR

DISSERTATION TO COVER THE COST OF PUBLISHING THAT DISSERTATION
OR THEIR PUBLISHED WORK BY A GRADUATE STUDENT. 3527
FEES CHARGED FOR REPLACEMENT OF UNIVERSITY LIBRARY BOOKS.
RESTRICTED TO USE BY CAMPUS LIBRARIES. 3527
3503
FEE PAID BY ENROLLED STUDENTS FOR THE ADMINISTRATION OF
IDENTIFICATION CARD SYSTEM. 3503
FEES PAID FOR SPECIAL, NON-CONTINUING EDUCATION TRAINING
PROGRAMS AND CONFERENCES. 3503
CHARGE LEVIED UPON STUDENTS ENROLLED IN A SPECIFIC COURSE OR

COURSE OF STUDY TO COVER COST OF SPECIALIZED ITEMS, TOOLS OR
OTHER ASSETS REQUIRED FOR THE COURSE. 3503
CHARGE LEVIED UPON STUDENTS ENROLLED IN A SPECIFIC COURSE

ORCOURSE OF STUDY FOR THE PROVIDING OF EDUCATIONAL SERVICES TO
INCLUDE TUTORING EXPENSES, CLASSROOM MATERIAL. DOES NOT
INCLUDE LABORATORY MATERIALS OR EQUIPMENT 3503
FEES CHARGED TO STUDENTS FOR THE ADMINISTRATION OF SPECIAL
EXAMINATIONS. 3503
FEES CHARGED FOR CONSULTANT AND EVALUATION SERVICES. 3503
FEES CHARGED TO DEFRAY COST INCURRED IN THE USE OF
PLACEMENT SERVICES.. 3503
INTRAMURAL ATHLETIC ACTIVITIES FEES. 3503
CHARGES TO STUDENTS BY THE BURSAR'S OFFICE FOR INSTALLMENT

PAYMENT PLANS, CHECK CASHING, RETURNED CHECKS AND OTHER
MISCELLANEOUS SERVICES. RESRICTED TO USE BY UH COMPONENT
RESERVED. 3503
DEPARTMENT SPECIFIC FEES COLLECTED THROUGH ABC/STUDENT
ACCOUNTING. 3503
DEPARTMENT SPECIFIC FEES COLLECTED THRUGH ABC/STUDENT
ACCOUNTING. 3503
DEPARTMENT SPECIFIC FEES COLLECTED THROUGH ABC/STUDENT
ACCOUNTING. 3503
CHARGES TO STUDENTS BY THE STUDENT FINANCIAL SERVICES OFFICEFOR

LATE FEES. PENALTY IMPOSED WHEN ACCOUNT BALANCE IS NOT PAID BY
THE PRESCRIBED DUE DATE. RESTRICTED TO USE BY UH COMPONENT
ACCOUNTING & BUDGET OFFICE. 3503
CHARGES TO STUDENTS BY THE STUDENT FINANCIAL SERVICES DEPT FOR

SEVERANCE OF SERVICE FEES. PENALTY IMPOSED WHEN UNPAID ACCOUNT
BALANCE GOES INTO COLLECTION STATUS. DEBTOR'S ACCESS TO
UNIVERSITY PROVIDED SERVICES IS SUSPENDED UNTIL OBLIGATION IS PAID.
RESTRICTED TO USE BY UH COMPONENT ACCOUNTING & BUDGET
OFFICE. 3503
DISTANCE 3503
DISTANCE LEARNING FEE FOR WEB BASED COURSES. 3503
DISTANCE 3503
DISTANCE 3503
RETURN OF PARKING FEES ORIGINALLY RECORDED AND CREDITED TO

SUBCODE 0361 OR 0362, RESTRICTED TO USE BY UH COMPONENT
ACCOUNTING OFFICES. 3690
RETURN OF LATE REGISTRATION FEES ORIGINALLY RECORDED AND

CREDITED TO SUBCODE 0031. RESTRICTED TO USE BY UH COMPONENT
RETURN OF INTERNATIONAL EDUCATION FEES ORIGINALLY RECORDED AND

RETURN OF ENGLISH LANGUAGE INSTITUTE FEES ORIGINALLY RECORDED

AND CREDITED TO SUBCODE 0331. RESTRICTED TO USE BY UH COMPONENT
RETURN OF TELECOMMUNICATION FEES ORIGINALLY RECORDED AND
RETURN OF STUDENT CENTER FEES ORIGINALLY RECORDED AND

RETURN OF INCIDENTAL FEES ORIGINALLY RECORDED AND CREDITED TO

ACCOUNT 40702 (SUBCODE 0022). RESTRICTED TO USE BY UH COMPONENT
ESTIMATED UNCOLLECTIBLE RRECEIVABLES FOR OTHER

MISCELLANEOUSSTUDENT FEES RECORDED IN SUBCODES 0021, 0028, 0036,
0037, 0038, 0039 AND 0033. RESTRICTED TO USE BY UH COMPONENT
RETURN OF MISCELLANEOUS FEE REVENUES PREVIOUSLY RECORDED BY
COLLEGE/DEPARTMENT. 3503
RETURN OF VARIOUS COURSE FEE REVENUES_PREVIOUSLY RECORDED IN

SUBCODE 0020.RESTRICTED TO USE BY UH COMPONENT ACCOUNTINGAND

OF STUDENT WELLNESS AND RECREATIONAL FACILITIES. AUTHORIZED
UNDER EDUCATION CODE § 54.528 UH; 54.5401 UHCL. RESTRICTED TO USE
BY ACCOUNTING AND BUDGET OFFICES. 3503

AUTHORIZED UNDER EDUCATION CODE § 54.540 UHCL. RESTRICTED TO USE
Revenues from fees paid by students for classes in the Master of Business
Administration program. The fee offsets special needs of the MBA program,
incuding skills assessment and strengthening, online orientation, electronic
research data bases, and software acquisition. Restricted to use by UH
component accounting and budget offices. 3503
Revenues from fees paid by students to cover costs of online and off campus
delivery of courses, library services, student admission and registration, and
student services. Restricted to use by UH component accounting and budget
offices. 3503
Revenues from fees paid by students which are assessed to defray the
financial costs of the University accepting credit cards as a form of payment
for student tuition and fee charges.
[VTCA-Educ Code 54.5011] Restricted to use by Student Accounting
Department at UHS components. 3503
Revenues from fees paid by students for charges assessed to defray a
portion of the various utility expenses that are incurred during the process of
providing academic instruction. Restricted to use by campus budgeting and
student accounting offices. 3527
Revenue collected from students for charges assessed by various

departments, for services performed at the student's request, for the
purpose of processing various documents or forms. Documents may include,
but are not limited to: evaluation forms, government forms, application
forms, admissions forms, and processing forms. 3503
Revenue from charges assessed to students enrolled in an academic nursing

instruction program. Restricted to use by UH component accounting and
budget offices.
Incidental fee authorized by Texas Education Code section 54.504.
3503
Fee charged to all students on an hourly basis. The collected revenues are
used to offset the costs of operating the Advising Office. (VTCA 54.504) 3503
STUDENT TEACHING FEES

Revenues from fees paid by students for classes in which certain equipment
or
instruction resources are needed per Texas Education Code 51.009.
For Use By Accounting and Budget Offices. 3505
Revenues from this University Services Fee, used to fund Technology

Services, Library Services, International Education, Campus Card,
Instructional Access, Academic Services, and Utility costs, Undergraduate,
Texas Education Code 54.504. 3527
CONSOLIDATED INCIDENTAL FEES CHARGED TO UNDERGRADUATE

STUDENTS.
TEC 54.504. RESTRICTED TO USE BY UH AND COMPONENT ACCOUNTING
AND
Record revenues for undergraduate application fees paid by credit card;
separate account used to allow credit card discount charges to be applied to
appropriate cost center. Fee defrays cost to university of processing
applications.
3527
Record revenues for international application fees paid by credit card;

separate account used to allow credit card discount charges to be applied to
applications. 3527
Record revenues for graduate application fees paid by credit card; separate
account used to allow credit card discount charges to be applied to
applications. 3527
SCHOLARSHIP ALLOWANCES - TUITION AND FEE DISCOUNTS 3505
Non-instructional service fees other than student service fees charged at the
time of registration for courses. 54.501 3503
Non-instructional student service. Activities which are seprate and apart from
regularly scheduled academic functions of the institution and directly
involves or benefit students.54.504 3507
Fees charged to student and non student for services. Types and rate are
subject to change at the 3527

AUTHORIZED UNDER EDUCATION CODE § 54.540 UHCL. RESTRICTED TO USE
GR-CONV FEE-CRED CRD-TU&FE 3503
GR- LAB FEES (VTCA 54.501) 3507
GR ORIENTATION FEES 3503
GR REGIST - ENROLLMENT FEES 3503
GR STUDY ABROAD FEES 3503
AUTHORIZED UNDER EDUCATION CODE § 54.526 UH; § 54.527 UHD; AND §
54.5405 UHV. RESTRICTED TO USE BY ACCOUNTING AND BUDGET OFFICES. 3503
GR HEALTH CTR FEE (VTCA 54.504) 3503
GR APPLICATION FEES 3527
GR LIBRARY BOOK REPLACE FEE 3527
GR IDENTIFICATION CARD FEE 3503
GR EQUIPMENT USE FEES 3503
GR STUDENT TESTING FEES 3503
GR DEPT SPECIFIC FEES 1 3503
GR SFS LATE FEE 3503
GR SFS SEV OF SERVC FEE (SOS) 3503
GR DIST EDUC FEE - OFF CAMPUS 3503

OF STUDENT WELLNESS AND RECREATIONAL FACILITIES. AUTHORIZED
UNDER EDUCATION CODE § 54.528 UH; 54.5401 UHCL. RESTRICTED TO USE
GR SCHOLAR INC PROPERTY DEP 3790
GR-CONFERENCE,WKSHOPS AND TRN 3503
Consolidated University Services Fee revenue from undergraduate students

that participate in the Fixed Rate Tuition program. CUSF is used to fund
Technology Services, Library Services, International Education, Campus Card,
Instructional Acess, Academic Services, and Utility Costs - TEC 54.504.
Restricted to use by UH Component Accounting and Bursar's Offices. 3527
Consolidated Incidental Fee (TEC 54.504) revenue from undergraduate

students that participate in the Fixed Rate Tuition program. Restricted to use
by UH Component Accounting and Bursar's Offices. 3503
Revenues from the University Services Fee. used to fund Technology

Services, Library Services, International Education, Campus Card,
Instructional Access, Acadenic Services, and Utility costs, Graduate, Texas
Eduction Code 54.504. 3527
CONSOLIDATED INCIDENTAL FEES CHARGED TO GRADUATE STUDENTS.

TEC 54.504. RESTRICTED TO USE BY UH AND COMPONENT ACCOUNTING
AND
TO RECORD BAD DEBT FOR STUDENT LOAN AND COLLECTION FEES.

RESTRICTED FOR USE BY STUDENT FINANCIAL SERVICES, COMPONENT
TO RECORD COLLECTION FEES ASSESSED TO STUDENT ACCOUNTS. FOR USE
BY STUDENT FINANCIAL SERVICES/BURSAR VIA STUDENT SYSTEM ONLY 3503
TO RECORD LOAN INTEREST ASSESSED FOR SHORT TERM AND EMERGENCY

LOANS GRANTED TO STUDENTS. FOR USE BY STUDENT FINANCIAL
SERVICES/BURSAR VIA STUDENT SYSTEM ONLY. 3854
TO RECORD SERVICE CHARGES ASSESSED FOR SHORT TERM AND

EMERGENCY LOANS GRANTED TO STUDENTS. FOR USE BY STUDENT
FINANCIAL SERVICES/BURSAR VIA STUDENT SYSTEM ONLY. 3503
3688
REVENUE APPROPRIATED BY THE LEGISLATURE FOR THE UNIVERSITY FOR

ACADEMIC AND OPERATIONAL USE. RESTRICTED TO USE BY UH
LEGISLATIVE APPROPRIATION OF GENERAL REVENUE FUNDS TO

UNIVERSITY OF HOUSTON COMPONENTS. RESTRICTED TO USE BY UH
THE FUNDING REDUCTIONS PASSED IN THE LEGISLATURE TO REDUCE STATE
SUPPORT TO THE UNIVERSITY. 3895
ANY ADDITIONAL EMPLOYEE COMPENSATION FUNDED BY THE STATE AFTER

THE ORIGINAL APPROPRIATION EFFECTIVE SEPTEMBER 1 OR EACH FISCAL
YEAR. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING AND
TX WASTE CENTER PROJ 3895
THE CONSTITUTIONAL APPROPRIATION FUNDS ALLOCATED BY THE STATE

ASSISTANCE COMPTROLLER FOR THE PURCHASE OF CAPITAL EQUIPMENT
AND THE RENOVATION OF EXISTING FACILITIES. RESTRICTED TO USE BY
REVENUE RECEIVED FROM LAMAR UNIVERSITY FOR RESEARCH WORK

PERFORMED BY THE UNIVERSITY UNDER CONTRACT WITH LAMAR.
OFFICES. 3725
REVENUE RECEIVED FROM THE UNIVERSITY OF TEXAS AT AUSTIN FOR

RESEARCH PERFORMED BY THE UNIVERSITY UNDER CONTRACT WITH
THEUNIVERSITY OF TEXAS AT AUSTIN. RESTRICTED TO USE BY UH
REVENUE RECEIVED FROM THE UNIVERSITY OF TEXAS HEALTH
SCIENCECENTER FOR RESEARCH PERFORMED BY THE UNIVERSITY UNDER
CONTRACT WITH THE UNIVERSITY OF TEXAS HEALTH SCIENCE
CENTER.RESTRICTED TO USE BY UH COMPONENT ACCOUNTING AND BUDGET
OFFICES. 3725
REQUIRED REDUCTIONS IN FUNDING FOR UNIVERSITY CURRENT FUND

APPROPRIATIONS (FUND 2XX). RESTRICTED TO USE BY UH COMPONENT
ACCOUNTNG AND BUDGET OFFICES. 3725
REVENUE RECEIVED FORM THE UNIVERSITY OF TEXAS MEDICAL BRANCHAT

GALVESTON FOR RESEARCH PERFORMED BY THE UNIVERSITY UNDER
CONTRACT WITH THE UNIVERSITY OF TEXAS MEDICAL BRANCH AT
GALVESTON. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING
ANDBUDGET OFFICES. 3725
REVENUE RECEIVED FROM TEXAS A&M UNIVERSITY FOR ENGINEERING

RESEARCH PERFORMED BY THE UNIVERSITY UNDER CONTRACT WITH
TEXAS A&M UNIVERSITY. RESTRICTED TO USE BY UH COMPONENT
TO RECORD APPROPRIATIONS RECEIVED TO FUND STATE MANDATED
EMPLOYEE SALARY INCREASES. 3895
STATE APPROPRIATIONS FOR ENGINEERING & TECHNICAL CONSORTIUM 3725
General revenue appropriations made by the state legislature to the

University for operational use and designated for the purpose of paying debt
service requirements on University issued tuition revenue bonds. Restricted
to use by UH component Accounting and Budget offices
STATE APPROPRIATION FOR EMPLOYEE BENEFITS INCLUDING FICA

CONTRIBUTION, FICA MATCHING, TRS AND OPTIONAL RETIREMENT PLANS.
RESTRICTED TO USE BY UH COMPONENT ACCOUTING AND BUDGET
OFFICES. . 3895
STATE APPROPRIATION FOR EMPLOYEE GROUP INSURANCE (ERS). 3895
SUPPLEMENTAL FUNDING PROVIDED BY STATE TO HELP WITH ADDITION

BURDEN ON UH OF 1.31% O.R.P. RESTRICTED TO USE BY UH COMPONENT
REVENUE PROVIDED/USED BY THE STATE TO PAY PERCENTAGE OF UH

UNEMPLOYMENT COMPENSATION CLAIMS. RESTRICTED TO USE BY UH
REVENUE PROVIDED/USED BY THE STATE TO PAY PERCENTAGE OF UH

WORKMAN'S COMPENSATION CLAIMS. RESTRICTED TO USE BY UH
TO RECORD APPRORIATIONS RECEIVED TO FUND EMPLOYEE BENEFIT
REPLACEMENT PAY COMPENSATION. 3895
STATE APPROPRIATION FOR RETIREMENT - ORP 6.00%. RESTRICTED

TO USE BY UH COMPONENT ACCOUNTING AND BUDGET OFFICES. 3895
STATE APPROPRIATION FOR RETIREMENT - TRS. RESTRICTED TO

STATE APPROPRIATION FOR RETIREMENT ORP 6.00%. REIMBURSEMENT FROM

THE STATE FOR FUNDS PREVIOUSLY DISBURSED BY THE UNIVERSITY.
OFFICES. 3895
REVENUE FROM PROGRAMS SPONSORED BY THE FEDERAL GOVERNMENT. 3726
FEES EARNED FROM FEDERAL AGENCIES TO COVER THE COST OF

PREPARING REPORTS AND OTHER REPORTING REQUIREMENTS. 3501
ESTIMATED UNCOLLECTIBLE RECEIVABLES FOR FEDERAL CONTRACTS AND

GRANTS. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING AND
REFUNDS-FED CONT/GRT 3501
AMERICAN RECOVERY AND REINVESTMENT ACT OF 2009 FUNDS (ARRA),

FEDERAL GRANT - PASS THROUGH FROM STATE AGENCY
Federal ARRA stimulus funding that flows from the Federal Government
grantor to the University as flow through funds from a State of Texas agency. 3702
INDIRECT COST RECOVERY FROM FEDERAL CONTRACTS AND GRANTS. 3726
INDIRECT COST RECOVERY FROM FEDERAL CONTRACTS AND GRANTS THAT

HAVE BEEN PASSED ON TO THE UNIVERSITY FROM A STATE OF TEXAS
AGENCY (NOT INCLUDING STATE COLLEGES OR UNIVERSITIES). 3726
INDIRECT COST RECOVERY FROM ALL SPONSORED PROJECTS PROCESSED

VIA THE PS GRANTS MANAGEMENT MODULE. RESTRICTED TO USE BY UH
INDIRECT COST RECOVERY FROM STATE CONTRACTS AND GRANTS. 3514
REVENUE FROM THE DEPARTMENT OF TRANSPORTATION FOR UH

PORTION OF LICENSE PLATES SOLD WITH THE UNIVERISTY OF HOUSTON
LOGO. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING AND BUDGET
OFFICES. 3725
REVENUE FROM PROGRAMS SPONSORED BY THE LOCAL GOVERNMENTAL
ENTITIES THAT ARE NOT IN THE LEDGER 5 FUND GROUP. 3514
ESTIMATED UNCOLLECTIBLE RECEIVABLES FOR STATE CONTRACTS AND

REFUNDS-STA CONT/GRT 3504
Revenue allocated to the University from the Texas Higher Education

Coordinating Board for the purpose of awarding Texas B-On-Time Loans to
qualified students. The B-On-time student loan program is administered
according to Texas Administrative Code, Title 19, Part 1, Chapter 21, and is
authorized under Texas Education Code, Section 56.451 - 56.464. Restricted
to use by UH component accounting and budget offices. 3504
INDIRECT COST RECOVERY FROM STATE CONTRACTS AND GRANTS THAT

HAVE BEEN PASSED ON TO THE UNIVERSITY FROM A STATE OF TEXAS
AGENCY (NOT INCLUDING STATE COLLEGES OR UNIVERSITIES). 3534
TO RECORD REVENUE FROM TEXAS COORDINATING BOARD FOR THE

TEXAS EXCELLENCE ACCESS AND SUCCESS GRANT PROGRAM. PROGRAM
PURPOSE IS TO PROVIDE A GRANT OF MONEY TO ENABLE WELL
PREPARED ELIGIBLE STUDENTS TO ATTEND PUBLIC AND PRIVATE
NONPROFIT INSTITUTIONS OF HIGHER EDUCATION IN TEXAS. (VTCA
56.301) RESTRICTED FOR USE BY UHS COMPONENT ACCOUNTINGAND
ADDITIONS TO GRANT OR CONTRACT ACCOUNTS. ORIGINATING FROM A

TEXAS STATE GOVERNMENT ENTITY AND BEING PASSED ON TO THE
COLLEGES AND UNIVERSITIES).
THE FUNDS ALLOCATED BY THE HIGHER EDUCATION COORDINATING

BOARD FOR NON-SPECIFIC TECHNOLOGICALLY ORIENTED PROJECTS
DESIGNATEDD BY THE CAMPUS SPONSORED PROJECTS OFFICE.
OFFICES. 3725
THE FUNDS ALLOCATED BY THE HIGHER EDUCATION COORDINATING

BOARD FOR NON-SPECIFIC RESEARCH PROJECTS DESIGNATED BY THE
CAMPUS SPONSORED PROJECTS OFFICE. RESTRICTED TO USE BY UH
FUNDS ALLOCATED BY THE HIGHER EDUCATION COORDINATING BOARD FOR
THE TEXAS COLLEGE WORK STUDY PROGRAM WHICH PARTIALLY PAYS FOR
QUALIFIED STUDENT EMPLOYEES. RESTRICTED TO USE BY UH COMPONENT
FUNDS ALLOCATED BY THE HIGHER EDUCATION COORDINATING BOARD FOR

SUPPLEMENTAL BASIC EDUCATION PROGRAMS. RESTRICTED TO USE BY UH
FUNDS TRANSFERRED FROM THE COORDINATING BOARD SPECIFICALLY FOR

THE ENERGY RESEARCH PROGRAM. RESTRICTED TO USE BY UH
TO RECORD REVENUE FROM TEXAS COORDINATING BOARD FOR FIFTH YEAR

ACCOUNTING STUDENT SCHOLARSHIPS. FOR USE BY UHS COMPONENT
ANY ADDITIONAL EMPLOYEE COMPENSATION FOR FACULTY FUNDED BY__

: THE STATE AFTER THE ORIGINAL APPROPRIATION
EFFECTIVE________
: SEPTEMBER 1 OF EACH FISCAL YEAR. AUTHORIZED BY HOUSE BILL
1_
: (GENERAL APPROPRIATION ACT), 76TH LEGISLATURE,
REGULAR______
: SESSION, 1999, ARTICLE IX, SECTION 9-11.06(I).______________
: RESTRICTED TO USE BY UH COMPONENT ACCOUNTING AND
BUDGET_____
: OFFICES._________________
STATE APPROPRIATIONS FOR THE PURPOSE OF PROVIDING FUNDING TO

PROMOTE INCREASED RESEARCH CAPACITY AND TO DEVELOP
INSTITUTIONAL EXCELLENCE IN ORDER TO ENSURE THAT TEXAS AND ITS
WORKFORCE REMAIN AT THE FOREFRONT OF SCIENTIFIC AND
TECHNOLOGICAL INNOVATION.
(SEC 62.051 EDUCATION CODE) (HB 1839, 77 LEG, RS, 2001)
To record appropriation received to fund the state mandated employee
longevity increase.
TO RECORD REVENUE FROM TEXAS HIGHER EDUCATION COORDINATING__
BOARD FOR THE ROBERTA HIGH MEMORIAL PHARMACY RESIDENCY______
PROGRAM. THE PROGRAM PURPOSE IS TO SUPPORT GRADUATE_________
PHARMACY EDUCATION PROGRAMS IN TEXAS AND FOR TRAINING_______
RESIDENT PHARMACISTS IN APPROPRIATE FIELDS AND SPECIALTIES._
(EDUCATION CODE, CHAPTER 61, SUBCHAPTER T) (VTCA 61.859)____
RESTRICTED FOR USE BY UHS COMPONENT ACCOUNTING AND__________
BUDGET OFFICES.
TO RECORD REVENUE FROM THE TEXAS HIGHER EDUCATION___________

COORDINATING BOARD FOR THE ECONOMICALLY DISADVANTAGED_______
STUDENT RETENTION PERFORMANCE FUND._________________________
RESTRICTED FOR USE BY UHS COMPONENT ACCOUNTING AND__________
BUDGET OFFICES.
State appropriation revenue received from the Texas Highter Education

Coordinating Board for the purpose of enrollment growth funding for general
academic institutions. These funds are appropriated under THECB Strategy
C.4.9 and are to be used only to assist public general academic institutions
which experience dramatic rates of growth in weighted semester credit hours
during the 2002-03 biennium. (Art III, Sec 1, THECB Approp, Subsec 37, PG
III-63) (SB 1, 77 LEG, RS, 2001) 3725
OTHER CASH TRANSFERS WITHIN A FUND OR ACCOUNT, BETWEEN AGENCIES

To transfer cash within a USAS (state appropriation) fund or account,
between state agencies when a more specific USAS comp object transfer
code has not been provided.
Statutory Authority: General Appropriations Act; & Texas Government Code
Annotated, Sec 403.011 3973
REALLOCATION OF TRIP REVENUES TO SPENDING DEPARTMENTS. TRIP

ORIGINATES FROM A TEXAS STATE GOV'T ENTITY AND IS PASSED TO THE
UNIVERSITY FROM A TEXAS STATE AGENCY (NOT INCLUDING COLLEGES AND
UNIVERSITIES) 3725
REVENUE FROM PROGRAMS SPONSORED BY THE LOCAL GOVERNMENTAL
ENTITIES THAT ARE NOT IN THE LEDGER 5 FUND GROUP. 3739
ESTIMATED UNCOLLECTIBLE RECEIVABLES FOR LOCAL CONTRACTS AND

REFUNDS-LOC CONT/GRT 3738
INDIRECT COST RECOVERY FROM LOCAL GOVERNMENT GRANTS AND
CONTRACTS. 3533
INDIRECT COST RECOVERY FROM PRIVATE CONTRACTS. RESTRICTED TO

INDIRECT COST RECOVERY FROM PRIVATE GRANTS. RESTRICTED TO USE BY

SUPP FROM OTH COMPONENTS 3725
USED FOR BUDGET PURPOSES ONLY. SEE 0202-0210. 3740
GIFTS RESTRICTED BY THE DONOR TO SUPPORT STUDENTS; IE.,

SCHOLARSHIPS AND OTHER STUDENT ASSISTANCE, BUT WITH THE
AWARDEE TO BE SELECTED BY COMPETITIVE PROCESS. LIMITED TO LEDGER
4 ACCOUNTS. 3740
DONOR GIFTS WHICH HAVE BEEN GIVEN WITHOUT RESTRICTIONS. THIS

SUBCODE CAN ONLY BE USED WITH A LEDGER 2 ACCOUNT
NUMBERASSIGNED TO THE CHANCELLOR'S OR PRESIDENT'S OFFICER. 3507
DONORS GIFTS WHICH ARE RESTRICTED FOR DEPARTMENTAL USE FOR

CURRENT OPERATIONS. RESTRICTED TO LEDGER 4 ACCOUNTS. 3740
GIFTS FOR WHICH THE DONOR HAS RESTRICTED THE USE TO OTHER THAN
CURRENT DEPARTMENTAL OPERATIONS. RESTRICTED TO LEDGER 4
ACCOUNTS. 3740
GIFTS WHICH MATCH A GIFT ALREADY RECEIVED IN SUBCODES 0202, 0204,

OR 0205. FOR ACCOUNTING DEPARTMENT USE ONLY. 3740
GIFTS WHICH MATCH A GIFT ALREADY RECEIVED IN SUBCODE 0203. THIS

SUBCODE CAN ONLY BE USED WITH A LEDGER 2 ACCOUNT NUMBER
ASSIGNED TO THE CHANCELLOR'S OR PRESIDENT'S OFFICE. FOR
ACCOUNTING DEPARTMENT USE ONLY. 3740
THAT PORTION OF A GIFT THAT REPRESENTS THE FAIR MARKET VALUEOF

GOODS OR SERVICES PROVIDED TO THE DONOR IN RETURN FOR
THECONTRIBUTION. MAY BE CREDITED TO RESTRICTED FUNDS (LEDGER-
4)OR DESIGNATED FUND GROUP (LEDGER-2) IF FUNCTION OR PREMIUM IS
EXPENSED FROM THAT FUND SOURCE. 3740
USED TO RECORD RECEIPTS OF GIFTS-IN-KIND BY THE UNIVERSITY,
INCLUDING GIFTS OF REAL PROPERTY,SERVICES AND BARGAIN SALES IN
ACCORDANCE WITH UNIVERSITY OF HOUSTON POLICIES.RECORDING OF
RECEIPT MUST BE CONSISTENT WITH THE RECORDING OF EXPENSE USING
APPROPRIATE SUBCODE.FOR USE BY ACCOUNTING OFFICES. RESTRICTED
TO LEDGER 4 ACCOUNTS. 3740
USED TO RECORD RECEIPT OF GIFTS-IN-KIND BY THE UNIVERSITY,

INCLUDING GIFTS OF REAL PROPERTY,SERVICES AND BARGAIN SALES IN
ACCORDANCE WITH UNIVERSITY OF HOUSTON POLICIES.RECORDING OF
APPROPRIATE SUBCODE.FOR USE BY ACCOUNTING OFFICES. RESTRICTED
TO LEDGER 2 ACCOUNTS. 3740
USED TO RECORD RECEIPT OF GIFTS-IN-KIND BY THE AGENCY INCLUDING

GIFTS OF REAL PROPERTY,SERVICES AND BARGAIN SALES IN ACCORDANCE
WITH UNIVERSITY OF HOUSTON POLICIES.RECORDING OF RECEIPT MUST BE
CONSISTENT WITH THE RECORDING OF EXPENSE USING APPROPRIATE
SUBCODE.FOR USE BY ACCOUNTING OFFICES. RESTRICTED TO LEDGER 9
ACCOUNTS. 3740
THE PROCEEDS FROM SALE OF DONATED MERCHANDISE. 3740
TO RECORD GIFTS FROM NON-UH SUPPORT ORGANIZATIONS. 3740
TO BE USED BY ACCOUNTING OFFICES TO RECORD INCOME TO

PROPERTY DEPOSIT SCHOLARSHIP ACCOUNTS FROM THE FORFEITURE OF
DEPOSITS 3790
TO RECORD INCOME TO AGENCY FUND ACCOUNTS (LEDGER 9) AS

RECEIVED FROM THE OUTSIDE AGENCY TO SUPPORT THE ACCOUNT
ACTIVITY. NOT TO BE USED FOR SALES OF GOODS OR SERVICES. 3531
GASB 33 GIFT REVENUE
GASB 33 ADDITIONAL GIFT REVENUE
Graduate Alumni Donation Fee 3503
USED TO RECORD RECEIPT OF GIFTS-IN-KIND BY THE UNIVERSITY,

INCLUDING GIFTS OF REAL PROPERTY, SERVICES AND BARGAIN SALES IN
ACCORDANCE WITH UNIVERSITY OF HOUSTON POLICIES, RECORDING OF
APPROPRIATE SUBCODE. FOR USE BY ACCOUNTING OFFICES. RESTRICTED TO
AUSILIARY FUND GROUPS. 3740
To record support received from the Foundation for Education and Research
in Vision (FERV). 3740
To record funds received from the Houston Alumni Organization (HAO). 3740
To record suppost received from the Houston Athletic Foundation (HAF). 3740
To record support received from the Bauer College of Business Foundation
(COB). 3740
To record support received from the Law Foundation (LAW). 3740
To record support received from the University of Houston Foundation (UHF). 3740
FUNDS RESTRICTED TO SUPPORT OF SPECIFIC UNIVERSITY PROGRAMS AS

PROVIDED BY A PRIVATE ORGANIZATION IN THE TERMS OF ITS AGREEMENT
FOR THE CONDUCTING OF BUSINESS WITH THE UNIVERSITY. NOT TO
INCLUDE FUNDS CLASSIFIED AS COMMISSIONS OR OTHER REVENUE. FOR
USE WITH LEDGER 4 ACCOUNTS ONLY. RESTRICTED TO USE BY UH
FUNDS PROVIDED FOR RESEARCH WITHOUT ADDITIONAL SPONSOR

RESTRICTIONS. RESTRICTED TO LEDGER 5 ACCOUNTS; TO BE USED ONLY
BY ACCOUNTING DEPARTMENT. 3740
FUNDS DESIGNATED FOR SUPPORT OF UNIVERSITY PROGRAMS AS

PROVIDED BY A PRIVATE ORGANIZATION IN THE TERMS OF ITS
AGREEMENT FOR THE CONDUCTING OF BUSINESS WITH THE UNIVERSITY.NOT
TO INCLUDE FUNDS CLASSIFIED AS COMMISSIONS OR OTHER
REVENUE.FOR USE WITH LEDGER-2 ACCOUNTS ONLY.RESTRICTED TO USE
BY UH COMPONENT ACCOUNTING AND BUDGET OFFICES. 3740
GRANTS AND CONTRACTS FROM PRIVATE FUNDS. RESTRICTED TO USE BY

ESTIMATED UNCOLLECTIBLE RECEIVABLES FOR PRIVATE CONTRACTS AND

GRANTS. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING ANBUDGET
OFFICES. 3740
REFUNDS-PVT CONT/GRT 3740
To record program income related to federal or state sponsored projects;

program income is from other sources but is related to the original
agreement. For use by Research Accounting and Division of Research only. 3740
INTEREST INCOME ON GOVERNMENT AGENCY OBLIGATION INVESTMENTS

SUCH AS U.S. TREASURY NOTES, FEDERAL HOME LOAN BANK NOTES,
MUNICIPAL BONDS AND SIMILAR INVESTMENTS. RESTRICTED TO USE BY UH
INTEREST EARNED ON CERTIFICATE OF DEPOSITS. RESTRICTED TO USE BY

INTEREST INCOME EARNED ON FUNDS ON DEPOSIT IN THE STATE TREASURY
(FUND 02XX AND FUND 0802-License Plate Scholarship). RESTRICTED TO
USE BY UHS COMPONENT ACCOUNTING AND BUDGET OFFICES. 3851
OTHER INTEREST INCOME SUCH AS MONEY MARKET ACCOUNTS.

OFFICES. 3854
EARNINGS ON FUNDS INVESTED. INVESTMENTS IN SECURITIES WITH
MATURITIES OF LESS THAN ONE YEAR. 3855
EARNINGS ON FUNDS INVESTED IN U.S.TREASURY OBLIGATIONS WITH A

MATURITY OF GREATER THAN ONE YEAR BUT LESS THAN TEN. 3855
INTEREST INCOME THAT WAS EARNED AND ACCRUED IN THE PREVIOUS

FISCAL YEAR. REVERSAL OF PRIOR YEAR ACCRUAL IS RECORDED IN
CURRENT FISCAL YEAR. BALANCE WILL BE MOVED TO 0410, 0420, OR 0430
AS INTEREST PAYMENTS ARE RECEIVED IN THE CURRENT FISCAL YEAR.
RESTRICTED TO USE BY UH COMPONENT ACCOUNTING OFFICES 3855
Cash distributions of owners of interests in income producing properties and
or resources 3321

EQUITY,BONDS,OR OTHER INVESTMENTS AND THE COST BASIS IF THE
PROCEEDS OF THE SALE ARE GREATER THAN THE COST. 3861

EQUITY,BONDS,OR OTHER INVESTMENTS AND THE COST BASIS OF THE
PROCEEDS OF THE SALE ARE LESS THAN THE COST. 3861

PURCHASES,SALES,AND REDEMPTIONS AND WHICH RESULTS IN AN
INCREASE IN VALUE. 3861

PURCHASES,SALES,AND REDEMPTIONS AND WHICH RESULTS IN A DECREASE
IN VALUE. 3861
To record the cost of investment income related to mineral rights and
royalties. 3321
ALLOCATION OF ANNUAL ENDOWMENT INCOME. RESTRICTED TO USE BY UH
COMPONENT ACCOUNTING OFFICES. 3521
TO RECORD REVENUE FROM NONTAXABLE SALES OF GOODS AND SERVICES
TO LEDGER 1 AND LEDGER 2 ACCOUNTS. 3522
TO RECORD REVENUE FORM NONTAXABLE SALES AND SERVICE TO
LEDGER 1 AND 2 ACCOUNTS 3522
TO RECORD REVENUE FROM NONTAXABLE SALES AND SERVICES TO
TO RECORD REVENUE FROM NONTAXBLE SALES AND SERVICE TO
TO RECORD REVENUE FROM NONTAXABLE SALES AND SERVICE TO
TO RECORD REVENUE FROM NONTAXABLE SALES AND SERVICES TO
TO RECORD REVENUE FROM TAXABLE SALES AND SERVICES TO LEDGER 1
AND 2 COST CENTERS. 3522
TO RECORD REVENUE FROM TAXABLE SALES AND SERVICES TO LEDGER 1
AND 2 COST CENTERS. 3522
REVENUE FROM COMMISSIONS FOR SPECIFIC USE BY EDUCATION AND

GENERAL FUNDS ACCOUNTS (LEDGER 1 AND 2). 3522
REVENUES FROM ROYALTIES AND LICENSING FEES ON PATENT RIGHTS,

COPYRIGHTS, AND LICENSING OF UNIVERSITY RESEARCH AND OTHER
INTELLECTUAL PROPERTY, TO INCLUDE PORTIONS OF ANNUAL RENEWAL FEE
REVENUES AS REQUIRED BY STATE OF TEXAS PROFESSIONAL LICENSING
BOARDS, IE THE TEXAS OPTOMETRY BOARD. (FOR USE WITH LEDGERS 1, 2,
AND 4). 3522
REVENUES RESULTING FROM REGISTRATION FEES PAID BY THOSE

ATTENDING DEPARTMENTALLY SPONSORED ACADEMIC CONFERENCES.
(FOR CREDIT TO LEDGER 2 ACCOUNTS ONLY). SUBJECT TO STATE AND
LOCAL SALES TAX. 3522
REVENUES RESULTING FROM REGISTRATION FEES PAID BY THOSE ATTENDING

DEPARTMENTALLY SPONSORED ACADEMIC CONFERENCES. (FOR CREDIT TO
LEDGER 2 ACCOUNTS ONLY) NOT SUBJECT TO STATE AND LOCAL SALES TAX. 3522
FOR USE BY DESIGNATED AND GENERAL FUND ACCOUNTS FOR MEMBERSHIP

FEES TO CAMPUS ORGANIZATIONS. NOT SUBJECT TO SALES TAX. (USE WITH
LEDGER 1 AND 2 ONLY.) 3522
TO RECORD SALE OF JOURNAL SUBSCRIPTIONS TO LEDGER 1 AND 2

ACCOUNTS ONLY. NOT SUBJECT TO STATE AND LOCAL SALES TAX 3522
FOR USE BY GENERAL AND DESIGNATED FUND ACCOUNTS (LEDGER 1&2)ON

INCOME FROM PROGRAM NON-CREDIT COURSES, SUCH AS REGISTRATION
FEES, CERTIFICATES OF CE COMPLETION, SEMINAR FEES. FOR USE BY
CONTINUING EDUCATION ONLY (SEE 0029, 0050). SUBJECT TO STATE AND
FOR USE BY GENERAL AND DESIGNATED FUND ACCOUNTS (LEDGER 1&2)ON
INCOME FROM PROGRAM NON-CREDIT COURSES, SUCH AS
REGISTRATION FEES, CERTIFICATES OF CE COMPLETION, SEMINAR FEES.
FOR USE BY CONTINUING EDUCATION ONLY (SEE 0029,0050).NOT SUBJECT
TO STATE AND LOCAL SALES TAX 3522
FOR USE BY GENERAL AND DESIGNATED FUND ACCOUNTS FOR

REVENUESFROM CONFERENCES AND INSTITUTE ACTIVITIES. FOR USE OF
HOTELCONFERENCE ACTIVITIES ONLY (SEE ALSO 0029, 0050).
SUBJECT TO LOCAL AND STATE SALES TAX 3522
FOR SPECIFIC USE BY OPTOMETRY CLINIC ON INCOMES FOR EYE

EXAMINATIONS, PRESCRIPTIONS, CARE AND TREATMENT, AND
RELATEDSERVICE TO STUDENTS, STAFF AND GENERAL PUBLIC. NOT SUBJECT
TO STATE AND LOCAL SALES TAX. 3522
FOR USE BY GENERAL AND DESIGNATED FUND ACCOUNTS FOR

REVENUESFROM CONFERENCES AND INSTITUTE ACTIVITIES. FOR USE OF
HOTEL CONFERENCE ACTIVITIES ONLY (SEE ALSO 0029,0050) NOT
SUBJECT TO STATE AND LOCAL SALES TAX. 3522
FOR USE BY GENERAL AND DESIGNATED FUND ACCOUNTS ON REVENUES

FOR THE UNIVERSITY'S GENERAL FUND FOR ADMINSTRATION OF
AUXILIARY ENTERPRISES INTERESTS AND OTHER SPECIFIC PROGRAMS.MAY
INCLUDE REVENUES FROM ASSESSMENTS OF OPERATION AND
MAINTENANCE CHARGES. RESTRICTED TO USE BY UH COMPONENT
CORPORATE UNDERWRITING OF UNIV OF HOUSTON RELATED CENTERS,

INSTITUTES, AND OTHER ORGANIZATIONS FOR WHICH THE UNDER
WRITER RECEIVES A BENEFIT. NOT GIFT INCOME. FOR USE WITH E & G AND
DESIGNATED (LEDGER 2) FUNDS. 3522
FOR USE BY GENERAL AND DESIGNATED FUND ACCOUNTS ON INCOME

FROM RENTALS OF EQUIPMENT. SUBJECT TO STATE AND LOCAL SALES
TAX 3522
FOR USE BY GENERAL AND DESIGNATED FUND ACCOUNTS ON INCOME FROM

RENTALS OF EQUIPMENT. NOT SUBJECT TO STATE AND LOCAL TAX. 3522
FOR USE BY L1, L2 ACCOUNTS TO RECORD INCOME FROM RENTAL OF

FACILITIES TO OUTSIDE ORGANIZATIONS. NOT SUBJECT TO STATE OR LOCAL
SALES TAX 3522
FOR USE BY L1, 2 ACCOUNTS TO RECORD INCOME FROM RENTAL OF

FACILITES TO OUTSIDE ORGANIZATIONS. SUBJECT TO STATE AND LOCAL
SALES TAX 3522
ROOMS TO OUTSIDE ORGANIZATIONS. SUBJECT TO STATE AND LOCAL SALES
TAX. 3522

ROOMS TO OUTSIDE ORGANIZATIONS. NOT SUBJECT TO STATE AND LOCAL
SALES TAX. 3522

FOR SERVICE COMMISSIONS FROM TELEPHONE CARRIERS AND PAY PHONE
FACILITIES IN CAMPUS. RESTRICTED TO USE BY UH COMPONENT
ACCOUNTING AND BUDGET OFFICES. SUBJECT TO STATE AND
LOCAL SALES TAX 3522

FOR PHONE FACILITIES IN CAMPUS. RESTRICTED TO USE BY UH
COMPONENT ACCOUNTING AND BUDGET OFFICES. NOT SUBJECT TO
STATE AND LOCAL SALES TAX 3522
FOR USE BY GENERAL AND DESIGNATED FUND ACCOUNTS ON

ADVERTISING REVENUES. SUBJECT TO STATE AND LOCAL SALES TAX 3522
FOR USE BY GENERAL AND DESIGNATED FUND ACCOUNTS ON

ADVERSTISING REVENUES. NOT SUBJECT TO STATE
AND LOCAL SALES TAX 3522
FOR SPECIFIC USE BY AUXILIARY ENTERPRISES FOR INCOME FROM FACULTY

AND STAFF PARKING PERMIT OR DECAL IN ANY UNIVERSITY PARKING LOTS
AND GARAGES FOR STAFF AND FACULTY.
OFFICES.
NOT SUBJECT TO STATE AND LOCAL SALES TAX. 3524
FOR USE BY PARKING AND TRANSPORTATION SERVICES FOR TRAFFIC

CITATIONS. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING AND
BUDGET OFFICES. NOT SUBJECT TO STATE AND LOCAL SALES TAX. 3524
FOR USE BY PARKING AND TRANSPORTATION SERVICES FOR METERED

PARKING. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING AND
BUDGET OFFICES. SUBJECT TO STATE AND LOCAL SALES TAX. 3524
FOR SPECIFIC USE BY ATHLETIC DEPARTMENT ON PARKING INCOME FROM

SPECIAL EVENTS. NOT SUBJECT TO STATE AND
FOR SPECIFIC USE BY GENERAL AND DESIGNATED FUND COST CENTERS TO

RECORD MISCELLANEOUS PARKING REVENUES. RESTRICTED TO USE BY UH
COMPONENT ACCOUNTING AND BUDGET OFFICES. NOT SUBJECT TO STATE
AND LOCAL TAX. 3522
FOR SPECIFIC USE BY GENERAL AND DESIGNATED FUND COST CENTERS TO
RECORD MISCELLANEOUS PARKING REVENUE. RESTRICTED TO USE BY UH
COMPONENT ACCOUNTING AND BUDGET OFFICES. SUBJECT TO STATE AND
FOR USE BY THE STUDENT HEALTH SERVICE FOR INCOME FROM FACULTY
AND STAFF MEDICAL EXAM FEES. NOT SUBJECT TO STATE AND
REVENUES RECEIVED FROM COMPETING UNIVERSITIES ON POST

SEASONGAMES. NOT SUBJECT TO STATE AND LOCAL SALES TAX 3524
FOR USE BY GENERAL AND DESIGNATED FUND COST CENTERS (LEDGER 1, 2)

ON REVENUE FROM MISCELLANEOUS ACTIVITIES NOT ASSOCIATED TO
OTHER SPECIFIC REVENUE ACCOUNT CATEGORIES. NOT SUBJECT TO STATE
AND LOCAL SALES TAX. 3522
FOR USE BY ATHETIC ACCOUNTS FOR REVENUES FROM THE

CONFERENCE BASKETBALL PER DIEM TRAVEL ALLOWANCE. NOT
TAXABLE TO STATE AND LOCAL SALES TAX 3524
SALE OF SURPLUS PROPERTY RECORDED IN LEDGER 1, 2, 4, 5, 7. NOT
SUBJECT TO STATE AND LOCAL SALES TAX 3754
FOR USE BY GENERAL AND DESIGNATED FUND ACCOUNTS (LEDGER 1&2) ON

REVENUE FROM MISCELLANEOUS ACTIVITIES NOT ASSOCIATED TO OTHER
SPECIFIC SUBCODE CATEGORIES. SUBJECT TO STATE AND LOCAL SALES TAX. 3522
SALE OF SURPLUS PROPERTY RECORDED IN LEDGERS 1,2,4,5,7. SUBJECT
SALE OF SURPLUS PROPERTY RECORDED IN LEDGER 3. SUBJECT TO
REVENUES FROM SALES OR SERVICES TO STUDENTS, FACULTY, AND STAFF.

SUBJECT TO STATE AND LOCAL SALES TAX. 3522
REVENUES FROM SALES OR SERVICES TO FACULTY AND STAFF. NOT
FOR USE BY SYSTEM ADMINISTRATION ON REVENUES FROM THE

UNIVERSITIES FOR THE SYSTEM. RESTRICTED TO USE BY UH
TO RECORD HOTEL ROOM/FACILITY RENTAL REVENUE SUBJECT TO FULLSTATE

AND LOCAL OCCPANCY TAX (17%). FOR USE WITH LEDGER 3 ACCOUNTS
ONLY. NOT SUBJECT TO STATE OR LOCAL SALES TAX. 3254
TO RECORD HOTEL ROOM/FACILITY RENTAL REVENUE EXEMPT FROM STATE

OCCUPANCY TAX BUT SUBJECT TO LOCAL OCCUPANCY TAX (11%)FOR USE
WITH LEDGER 3 ACCOUNTS ONLY. NOT SUBJECT TO STATE OR LOCAL SALES
TAX. 3254
TO RECORD HOTEL ROOM/FACILITY RENTAL REVENUE EXEMPT FROM STATE
AND LOCAL OCCUPANCY TAXES BY EXEMPTION CERTIFICATE. FOR USE WITH
LEDGER 3 ACCOUNTS ONLY. NOT SUBJECT TO STATE OR LOCAL SALES TAX. 3254
TO RECORD HOTEL ROOM RENTAL REVENUE EXEMPT FROM STATE AND

LOCAL OCCUPANCY TAX AS A RESULT OF 30 DAY RESIDENCE. FOR USE ON
LEDGER 3 ACCOUNTS ONLY. NOT SUBJECT TO STATE OR LOCAL SALES
TAX. 3254
Income earned by Continuing Education and Extension from the offering of

public (open enrollment) courses in leadership and management, project
management, foreign languages, marketing communications, and other CE
programs. Also from conferences and events that CE manages. 3522
Income earned by Continuing Education and Extension from delivery of in-

house professional development training to corporations, health care
systems, school districts, municipalities, and non-profit organizations. This
income comes from either over-the-transom requests or from successful
sales proposals. 3522
To record revenue from nontaxable sales of goods and services by Fund 1XXX
(Ledger 1) or Fund 2XXX (Ledger 2) cost centers (educational and general
type activities). Not for use by auxiliary type activities (Fund 3XXX - Ledger
3). This account may be used to distinguish sales or services by a specific
category or classification as determined by the individual seller program or
department. 3522
department. 3522
department. 3522
department. 3522
department. 3522
department. 3522
To record revenue from taxable sales of goods and services to Fund 1XXX
(Ledger 1) or Fund 2XXX (Ledger 2) cost centers (education and general type
activities). Not for use by auxiliary type activities (Fund 3XXX - Ledger 3).
This account may be used to distinguish sales or services by a specific
department. 3522
department. 3522
department.
EDUCATION AND GENERAL REVENUE REMITTANCE TO STATE. 3688
GR NONTAX SALES & SERV -E & G 3522
GR TAX SALES & SERV - E & G 3522
GR REINSTATEMENT FEE PARKING 3524
GR MISC REVENUE - L1,2 - NONTAX 3522
FOR GENERAL AND DESIGNATED FUND GROUP ACCOUNTS ON
REDUCTIONSTO SELLING PRICE. 3522
CREDIT CARD TRANSACTION, POINT OF SALES, BYPASS AND RELATED FEES

FOR MASTER CARD/VISA TRANSACTIONS IN GENERAL AND DESIGNATED
FUND GROUP ACCOUNTS. 3522
FOR CHECKS THAT HAVE BEEN RECEIVED BY THE UNIVERSITY AS PAYMENT
FOR SERVICES AND SUBSEQUENTLY REFUSED, RETURNED, AND CHARGED
BACK BY THE BANK. FOR USE BY GENERAL AND DESIGNATED FUND GROUP
(NON AUXILIARY) ACCOUNTS. BANK HANDLING CHARGES FOR THESE
TRANSACTIONS SHOULD BE RECORDED IN 5186. 3522
FOR SPECIFIC USE BY ATHLETIC AUXILIARY ACCOUNTS ON AWAY GAME
TICKETS GIVEN WITHOUT CHARGE. NOT USED. 3524
CREDIT CARD CHARGEBACKS AND ALLOWANCES SUCH AS DISPUTED

TRANSACTIONS, FRAUDULENT TRANSACTIONS, EXCEEDS MAXIMUM
CREDIT LINES AND SIMILAR CHARGES IN GENERAL AND DESIGNATED FUND
GROUP ACCOUNTS. 3522
FOR USE BY GENERAL AND DESIGNATED FUND GROUP ACCOUNTS ON NON-

CREDIT CARD SALES ALLOWANCES AND RETURNS. 3522
FOR USE BY GENERAL AND DESIGNATED FUND ACCOUNTS TO WRITE
OFFUNCOLLECTIBLE ACCOUNT RECEIVABLES. 3522
FOR USE BY LEDGER 1 ACCOUNTS FOR NON-MANDATORY STUDENT FEES ON

PROVISIONS FOR BAD DEBTS TO STUDENTS ACCOUNTS RECEIVABLES.
OFFICES. 3522
FOR USE BY GENERAL AND DESIGNATED ACCOUNTS TO REVERSE SALES.

LEDGER 1, 2 AND SERVICES REVENUES FOR RETURNED ITEMS. 3522
FOR USE BY CURRENT RESTRICTED SCHOLARSHIP FUND ACCOUNTS ON

REFUNDS TO DONORS OR GIFT GIVERS. SUPERSEDED BY NEW POLICY THAT
REFUNDS OF DISHONORED DONOR'S CHECKS SHOULD BE CHARGED TO
ORIGINAL SUBCODE WHEN RECEIVED OR TO ACCOUNTS RECEIVABLE
RETURN CHECK ACCOUNT CONTROL. 3740
TO RECORD THE REFUND OF HOTEL ROOM/FACILITY RENTAL REVENUE

SUBJECT TO FULL STATE AND LOCAL OCCUPANCY TAX (17%), FOR USE
WITH LEDGER-3 ACCOUNT ONLY. TO OFFSET REVENUE RECORDED USING
SUBCODE 0400 3254
TO RECORD THE REVENUE OF HOTEL RENTAL REVENUE SUBJECT TO LOCAL

OCCUPANCY TAX ONLY (11%). FOR USE WITH LEDGER-3 ACCOUNTS ONLY.
TO OFFSET REVENUE RECORDED USING SUBCODE 0401 3254
TO RECORD THE REFUND OF HOTEL RENTAL REVENUE EXEMPT FROM

STATE AND LOCAL OCCUPANCY TAX BY CERFICATE. FOR USE WITH LEDGER-
3 ACCOUNTS ONLY. TO OFFSET REVENUE RECORDED USING SUBCODE
0407 3254
TO RECORD REFUND OF HOTEL RENTAL REVENUE EXXMPT FROM STATE AND
LOCAL OCCUPANCY TAX AS A RESULT OF 30 DAY RESIDENCE. FOR USE WITH
LEDGER-3 ACCOUNTS ONLY. TO OFFSET REVENUE RECORDED UNDER
SUBCODE 0403. 3254
RETURN OF COMPUTER USE FEES ORIGINALLY RECORDED AND CREDITED TO

SUBCODE 0036, RESTRICTED TO USE BY UH COMPONENT ACCOUNTING
OFFICES. 3688
TO RECORD REVENUE FUNDING SOURCES THAT ARE TO BE TRANSFERRED

OUT TO OTHER UH COMPONENTS, AND WHICH WILL BE USED TO SATISFY
DEBT SERVICE REQUIREMENTS. RESTRICTED FOR BUDGET OFFICE USE
ONLY. 3688
RETURN OF CONTINUING EDUCATION FEES ORIGINALLY RECORDED AND

CREDITED TO SUBCODE 0330 OR 0331. RESTRICTED TO USE BY UH
COMPONENT ACCOUNTING OFFICES. 3522
RETURN OF CRIMINAL JUSTICE CENTER FEES ORIGINALLY RECORDED AND

TO RECORD REVENUE FROM NONTAXABLE SALES OF GOODS AND
SERVICES TO LEDGER 3 ACCOUNTS 3524
TO RECORD REVENUE FORM NONTAXABLE SALES OF GOODS AND
SERVICES TO LEDGER 3 ACCOUNTS. 3524
TO RECORD REVENUE FROM NONTAXABLE RULES OF GOODS AND
TO RECORD REVENUES FROM NONTAXABLE SALES OF GOODS AND
TO RECORD REVENUES FROM TAXABLE SALES AND SERVICE TO LEDGER 3
ACCOUNTS. 3524
TO RECORD REVENUE FROM TAXABLE SALES AND SERVICE TO LEDGER
3 ACCOUNTS 3524
FOR USE BY AUXILIARY FUND ACCOUNTS FOR REVENUES FROM VENDING OR

COIN OPERATED MACHINES ACTIVITIES. (LEDGER 3) 3524
FOR USE BY AUXILIARY ENTERPRISES FOR COMMISSIONS RECEIVED FOR
FOOD CATERING AND SALES OF FOOD SERVICE CONCESSIONAIRES IN
CAMPUS FACILITIES, OPERATED BY ATHLETIC, UNIVERSITY CENTER AND
RESIDENCE HALLS. (LEDGER 3) 3524
FOR USE BY AUXILIARY ENTERPRISES IN RECORDING COMMISSIONS

RECEIVED FROM CONTRACT SERVICE PROVIDERS FOR OPERATIONS OF
VENDING OR COIN OPERATED MACHINES IN CAMPUS FACILITIES (LEDGER 3). 3524
REVENUES FROM ROYALTIES AND LICENSING FEES ON PATENT

RIGHTS,COPYRIGHTS AND LICENSING OF UNIVERSITY RESEARCH AND OTHER
INTELLECTUAL PROPERTY (FOR USE WITH LEDGER 3). 3524
CORPORATE UNDERWRITING OF UNIVERSITY OF HOUSTON RELATED

CENTERS, INSTITUTES, AND OTHER ORGANIZATIONS FOR WHICH THE
UNDERWRITER RECEIVES A BENEFIT. NOT GIFT INCOME. FOR USE WITH
AUXILIARY (LEDGER 3) NOT SUBJECT TO STATE OR LOCAL SALES TAX 3524
FOR USE BY AUXILIARY ENTERPRISES FOR INCOME FROM LEASE OF

FACILITIES AND SPACE. FOR USE WITH LEDGER 3 COST CENTERS ONLY
SUBJECT TO UBIT TAX. 3524
FOR USE BY AUXILIARY ENTERPRISES FOR INCOME FROM RENTAL OF

FACILITIES AND SPACE. FOR USE WITH LEDGER 3 COST CENTERS ONLY. NOT
SUBJECT TO UBIT TAX 3524
FOR SPECIFIC USE BY RESIDENCE HALLS AND HOUSING ON FORFEITEDROOM

RENTALS ON NO-SHOWS. RESTRICTED TO USE BY UH
COMPONENTACCOUNTING AND BUDGE OFFICES. 3524
FOR USE BY AUXILIARY ENTERPRISES FOR RENTAL OF EQUIPMENT

FORAUDIOVISUAL PURPOSES (LEDGER 3). SUBJECT TO
FOR USE BY AUXILIARY ENTERPRISES FOR RENTAL OF EQUIPMENT FOR

AUDIOVISUAL PURPOSES (LEDGER 3). NOT SUBJECT TO STATE AND LOCAL
SALES TAX 3524
FOR USE BY L3 ACCOUNTS FOR REVENUE FROM LONG DISTANCE CALLS.

FOR USE BY L3 ACCOUNTS FOR REVENUE FROM LOCAL CALLS SUBJECT
CHARGES PAID TO LEDGER 3 ACCOUNTS FOR LONG

DISTANCE TELEPHONE CALLS. RESTRICTED TO USE BY UH
FOR USE BY LEDGER 3 ACCOUNTS FOR REVENUE FROM LOCAL CALLS NOT
SUBJECT TO STATE AND LOCAL TAX 3524
FOR USE BY AUXILIARY ENTERPRISES FOR PARKING INCOME
SPECIFICALLY FOR HOTEL GARAGE TOKENS FOR GENERAL PUBLIC USE AND
PARKING AND TRANSPORTATION SERVICES DEPARTMENT FOR VISITORS
OR TEMPORARY PARKING PERMIT AND REPLACEMENT FEE FOR LOST
PERMIT OR DECAL. RESTRICTED TO USE BY UH COMPONENT
ACCOUNTING AND BUDGET OFFICES. SUBJECT TO STATE AND
FOR USE BY AUXILIARY ENTERPRISES FOR PARKING INCOME,

SPECIFICALLY FOR HOTEL GARAGE TOKENS FOR GENERAL PUBLIC USE
AND PARKING AND TRANSPORTATION SERVICES DEPARTMENT FOR VISITORS
OR TEMPORARY PARKING PERMIT AND REPLACEMENT FEE FORLOST PERMIT
OR DECAL. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING AND
BUDGET OFFICES. NOT SUBJECT OT STATE AND LOCAL
SALES TAX 3524
INCOME FROM STUDENT PARKING PERMITS IN DESIGNATED STUDENT

PARKING LOTS. SUBCODE IS FOR EXCLUSIVE USE OF THE PARKING AND
TRANSPORTATION SERVICES DEPARTMENT. RESTRICTED TO USE BY UH
FOR USE BY ATHLETIC DEPARTMENT ON PARKING INCOME FROM

FOOTBALL GAMES EVENTS. SUBJECT TO STATE AND
FOR USE BY THE STUDENT HEALTH SERVICE FOR X-RAY EXAMINATION FEES
FROM STUDENTS. NOT SUBJECT TO STATE AND
FOR USE BY THE STUDENT HEALTH SERVICE FOR LABORATORY ANALYSIS

AND TESTING FEES FROM STUDENTS. NOT SUBJECT TO STATE
FOR USE BY AUXILIARY (LEDGER 3) ENTERPRISES FOR INCOME FROM

ADVERTISEMENTS. SUBJECT TO STATE AND LOCAL SALES TAX 3524
FOR USE BY THE STUDENT HEALTH SERVICE ON ADMISSION FEES AT

OPERATING AND EMERGENCY ROOMS. NOT SUBJECT TO
FOR USE BY PHARMACY DEPARTMENT ON SALE OF PRESCRIBED DRUGS AND

MEDICINES TO STUDENTS. NOT SUBJECT TO STATE AND
FOR USE BY AUXILIARY (LEDGER 3) ENTERPRISES FOR INCOME FROM

ADVERTISEMENTS. NOT SUBJECT TO STATE AND
FOR USE BY ATHLETIC DEPARTMENT ON GUARANTEED REVENUES
RECEIVED FROM COMPETING UNIVERSITIES FOR REGULAR SEASON
GAMES. NOT SUBJECT TO STATE AND LOCAL SALES TAX 3524
FOR USE BY HOTEL FOR GUEST VALET INCOME. SUBJECT TO
FOR USE BY RESIDENCE HALLS AND HOUSING FOR REVENUES FROM

LAUNDRY FACILITIES. SUBJECT TO STATE AND LOCAL SALES TAX 3524
FOR USE BY HOTEL FOR GUEST VALET INCOME. NOT SUBJECT TO STATE
FOR USE BY THE RESIDENCE HALLS AND HOUSING FOR REVENUES FROM
LAUNDRY FACILITIES. NOT SUBJECT TO STATE AND LOCAL SALES TAX 3524
FOR USE BY AUXILIARY ENTERPRISES (LEDGER 3) FOR REVENUES FROM

MISCELLANEOUS ACTIVITIES NOT ASSOCIATED TO OTHER SPECIFIC REVENUE
ACCOUNT CATEGORIES. NOT SUBJECT TO STATE AND LOCAL TAXES. 3524
REVENUES FROM TELEVISION AND BROADCAST COVERAGE RIGHTS OF

UNIVERSITY ATHLETIC EVENTS. NOT SUBJECT TO STATE
FOR SPECIFIC USE BY ATHLETIC ACCOUNTS DISTRIBUTED REVENUES ON

TELEVISION AND BROADCAST COVERAGE RIGHTS OF UNIVERSITY GAMES AS
CONFERENCE MEMBER. NOT SUBJECT TO STATE AND
FOR SPECIFIC USE BY ATHLETIC ACCOUNTS FOR DISTRIBUTED REVENUE

FROM GAMES AS CONFERENCE AND NCAA LEAGUE MEMBER. NOT SUBJECT
TO STATE AND LOCAL SALES TAX. **FOR USE WITH AUXILIARY FUNDS
ONLY**
(For Non-Auxiliary, use account 44796 - CONF, NCAA MEMBER DISTR-NON

AUX) 3524
SALE OF SURPLUS PROPERTY RECORDED IN LEDGER 3 NOT SUBJECT
FOR USE BY AUXILIARY ENTERPRISES (LEDGER 3) FOR REVENUE

FROMMISCELLANEOUS ACTIVITES NOT ASSOCIATED TO OTHER SPECIFIC
SUBCODES CATEGORIES. SUBJECT TO STATE AND LOCAL SALES TAX 3524
FOR USE BY AUXILIARY ENTERPRISES (LEDGER 3) FOR REVENUES

FROM SALES EITHER BY PERCENTAGE COMMISSION
BASIS FROM JOBBERS/VENDORS OR THROUGH DIRECT PURCHASE AND
SALE. NOT SUBJECT TO STATE AND LOCAL SALES TAX 3524
(Ledger 3) cost centers (auxiliary type activities). Not for use by educational
and general type activities (Fund 1XXX - Ledger 1 or Fund 2XXX - Ledger 2).
department. 3524
department. 3524
department. 3524
department. 3524
department. 3524
department. 3524
To record revenues from taxable sales and services to Fund 3XXX (Ledger 3)
cost centers (auxiliary type activities). Not for use by educational and
general type activities (Fund 1XXX - Ledger 1 or Fund 2XXX - Ledger 2). This
account may be used to distinguish sales or services by a specific category
or classification as determined by the individual seller program or
department. 3524
department. 3524
department. 3524
Commuter meal plan fee 3524
UNIVERSITY OF HOUSTON ENERGY RESEARCH PARK RENTALS - UNIVERSITY

TENANTS
To record rental revenues for space at the University of Houston Energy
Research Park rented by university departments. 3524
UNIVERSITY OF HOUSTON ENERGY RESEARCH PARK RENTALS - NON

UNIVERSITY TENANTS
To record rental revenues for space at the University of Houston Energy
Research Park rented by parties external to the university. 3524
FOR USE BY STUDENT HEALTH SERVICES FOR DENTAL SERVICE FEES NOT
SUBJECT TO STATE AND LOCAL TAX 3524
TO RECORD RLH APPLICATION FEES ASSESSED. NOT SUBJECT TO STATE AND
TO RECORD RLH PROCESSING FEES ASSESSED. NOT SUBJECT TO STATE AND
TO RECORD RLH FORFEITURES ASSESSED. NOT SUBJECT TO STATE AND
TO RECORD RLH SUMMER GUEST CHARGES ASSESSED. NOT SUBJECT TO
STATE AND LOCAL SALES TAX. 3524
TO RECORD RLH SUMMER GUEST CHARGES ASSESSED. SUBJECT TO STATE
AND LOCAL SALES TAX. 3524
TO RECORD RLH CAMP CHARGES ASSESSED. SUBJECT TO STATE AND LOCAL
SALES TAX. 3524
TO RECORD RLH CAMP CHARGES ASSESSED. NOT SUBJECT TO STATE AND
TO RECORD RLH CAMPUS RENTAL CHARGES ASSESSED. NOT SUBJECT TO
TO RECORD RLH MISCELLANEOUS CHARGES ASSESSED AND REVENUES

EARNED. NOT SUBJECT TO STATE AND LOCAL SALES TAX. 3524
TO RECORD RLH MISCELLANEOUS CHARGES ASSESSED AND REVENUES

EARNED. SUBJECT TO STATE AND LOCAL SALES TAX. 3524
TO RECORD RLH CABLE, PHONE, AND OTHER SERVICE CHARGES FOR
ASSESSED. NOT SUBJECT TO STATE AND LOCAL SALES TAX. 3524
TO RECORD RLH NET INCOME OR LOSS FROM PROPERTY MANAGEMENT

COMPANIES. NOT SUBJECT TO STATE AND LOCAL SALES TAX. 3524
TO RECORD RLH NET INCOME OR LOSS FROM PROPERTY MANAGEMENT

COMPANIES. NOT SUBJECT TO STATE AND LOCAL SALES TAX. 3524
TO RECORD RLH NET REVENUES FROM LAUNDRY FACILITIES. NOT SUBJECT
TO STATE AND LOCAL SALES TAX. 3524
TO RECORD RLH HOUSING REFUNDS. NOT SUBJECT TO STATE AND LOCAL
SALES TAX. 3524
TO RECORD BAD DEBT FOR HOUSING AND RENTAL CHARGES. RESTRICTED

FOR USE BY COMPONENT ACCOUNTING AND BUDGET OFFICES. 3524
TO RECORD RLH APPLICATION FEES ASSESSED TO STUDENT ACCOUNTS.

ACCOUNTING AND BUDGET OFFICES VIA STUDENT SYSTEM. NOT SUBJECT TO
TO RECORD RLH PROCESSING FEES ASSESSED TO STUDENT ACCOUNTS.

TO RECORD RLH FORFEITURES ASSESSED TO STUDENT ACCOUNTS.

TO RECORD RLH FORFEITURES ASSESSED TO SUMMER GUEST ACCOUNTS.

TO RECORD RLH FORFEITURES ASSESSED TO SUMMER GUEST ACCOUNTS.

ACCOUNTING AND BUDGET OFFICES VIA STUDENT SYSTEM. SUBJECT TO
TO RECORD RLH RENTAL CHARGES ASSESSED TO STUDENT ACCOUNTS.








TO RECORD RLH MISCELLANEOUS CHARGES ASSESSED TO STUDENT

ACCOUNTS. RESTRICTED FOR USE BY STUDENT FINANCIAL SERVICES,
COMPONENT ACCOUNTING AND BUDGET OFFICES VIA STUDENT SYSTEM.

RESTRICTED TO USE BY STUDENT FINANCIAL SERVICES, COMPONENT
ACCOUNTING AND BUDGET OFFICES VIA STUDENT SYSTEM. NOT SUBJECTO


INCOME FROM VISITOR PARKING IN DESIGNATED PARKING LOTS. FOR USE BY

THE PARKING AND TRANSPORTATION SERVICES DEPARTMENT. SUBJECT TO
INCOME FROM CAMPUS PARKING IN DESIGNATED PARKING LOTS. FOR USE BY

THE PARKING AND TRANSPORTATION SERVICES DEPARTMENT. NOT SUBJECT
FOR USE BY AUXILIARY ENTERPRISES FOR REVENUES FROM MISCELLANEOUS

ACTIVITIES NOT ASSOCIATED TO OTHER SPECIFIC REVENUE ACCOUNT
CATEGORIES. FOR USE BY THE PARKING AND TRANSPORTATION SERVICES
DEPARTMENT. NOT SUBJECT TO STATE AND LOCAL TAXES. 3690
FOR USE BY AUXILIARY ENTERPRISES FOR REVENUES FROM MISCELLANEOUS

ACTIVITIES NOT ASSOCIATED TO OTHER SPECIFIC REVENUE ACCOUNT
CATEGORIES. FOR USE BY THE PARKING AND TRANSPORTATION SERVICES
DEPARTMENT. SUBJECT TO STATE AND LOCAL TAXES. 3690
FOR USE BY THE PARKING AND TRANSPORTATION SERVICES DEPARTMENT TO
RECORD ALLOWANCES TO CHARGES FOR PARKING AND RELATED SERVICES.
NOT SUBJECT TO STATE AND LOCAL SALES TAX 3690
FOR USE BY THE PARKING AND TRANSPORTATION SERVICES DEPARTMENT TO

RECORD TOWING REVENUES. NOT SUBJECT TO STATE AND LOCAL SALES
TAX 3690
FOR USE BY AUXILIARY ENTERPRISES TO RECORD BAD DEBT FOR NON-

MANDATORY STUDENT FEES. RESTRICTED FOR USE BY COMPONENT
FOR SPECIFIC USE BY PARKING AND TRANSPORTATION DEPARTMENTS FOR

INCOME FROM FACULTY AND STAFF PARKING PERMIT, DECAL, OR CHARGE IN
UNIVERSITY PARKING LOTS AND GARAGES. RESTRICTED TO USE FOR BILLED
CHARGES VIA STUDENT SYSTEM BY UH COMPONENT ACCOUNTING AND

INCOME FROM TRAFFIC CITATIONS. RESTRICTED TO USE FOR BILLED

INCOME FROM STUDENT PARKING PERMIT, DECAL, OR CHARGE IN
UNIVERSITY PARKING LOTS AND GARAGES. RESTRICTED TO USE FOR BILLED

INCOME FROM TOWING. RESTRICTED TO USE FOR BILLED CHARGES VIA
STUDENT SYSTEM BY UH COMPONENT ACCOUNTING AND BUDGET OFFICES.
FOR AUXILIARY ENTERPRISES (LEDGER 3) ON REDUCTIONS TO SELLING
PRICE. 3524
FOR CHECKS THAT HAVE BEEN RECEIVED BY THE UNIVERSITY AS PAYMENT

FOR SERVICES AND SUBSEQUENTLY REFUSED, RETURNED, AND CHARGED
BACK BY THE BANK. FOR USE BY AUXILIARY FUND (LEDGER 3)ACCOUNTS.
BANK HANDLING CHARGES FOR THE TRANSACTIONS SHOULDBE RECORDED
IN 5186. 3524
CREDIT CARDS TRANSACTION, POINT OF SALES, BYPASS AND RELATED

FEES FOR MASTERCARD/VISA TRANSACTIONS IN AUXILIARY ENTERPRISES
(LEDGER 3). 3524
CREDIT CARD CHARGEBACKS AND ALLOWANCES SUCH AS DISPUTED
TRANSACTIONS FRAUDULENT TRANSACTIONS, EXCEEDS MAXIMUM
CREDIT LINES AND SIMILAR CHARGES IN AUXILIARY ENTERPRISES (LEDGER
3). 3524
FOR USE BY AUXILIARY ENTERPRISES WRITE OFF UNCOLLECTIBLE
ACCOUNTS. 3524
FOR USE BY AUXILIARY ENTERPRISES FOR NON-MANDATORY STUDENT FEES

ON PROVISIONS FOR BAD DEBTS TO STUDENTS ACCOUNTS
RECEIVABLES. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING AND
FOR USE BY AUXILIARY ENTERPRISES TO REVERSE SALES AND SERVICES
REVENUES FOR RETURNED ITEMS. 3524
SPECIFIC USE BY ATHLETIC FUND ACCOUNTS FOR MINIMUM AMOUNTS PAID

TO COMPETING UNIVERSITIES FOR GAMES PLAYED ON CAMPUS IN
ACCORDANCE WITH CONTRACTUAL AGREEMENTS. 3524
Graduate Student Parking Aux 3503
GR NONTAX SALES & SERV - AUX 3524
FUNDS RECEIVED FROM DONATIONS BY INDIVIDUALS TO JOIN IN SUPPORT OF
PUBLIC BROADCASTING. 3740
MATCHING FUNDS FROM AN INDIVIDUAL'S EMPLOYERS. NORMALLY, ONE TO

ONE MATCH, WITH A MAXIMUM THREE TO ONE MATCH. 3740
FUNDS RECEIVED FROM INDIVIDUALS CONTRIBUTING $1000 OR MORE ON
AN ANNUAL BASIS. 3740
REVENUES FROM UNDERWRITING THE COST OF A MEMBERSHIP DRIVE

BYINDIVIDUALS AND COMPANIES FOR $5,000 OR MORE. CONTRIBUTORS
RECEIVE ON-AIR RECOGNITION. 3740
CONTRIBUTIONS FROM INDIVIDUALS DONATING VEHICLES. 3740
INCOME FROM MEMBERSHIP FUND RAISING LOTTERY. 3740
MEMORIAL & PLANNED GIVING 3740
CHALLENGE GRANT 3740
OCCASIONAL FUNDING BY FOUNDATIONS WITH NO EXPECTATION OF ON-
AIR ANNOUNCEMENTS. 3740
BUSINESS & INDUSTRY 3740
INCOME FROM TICKET SALES AND/OR ADMISSIONS TO EXTRAORDINARY
FUND RAISING SPONSORED BY KUHF. 3740
GIFTS FROM BUSINESSES IN SUPPORT OF EXTRORDINARY FUND RAISING
EVENTS (KUHF). 3740
CONTIBUTIONS RECEIVED FROM DONORS VIA AFFINITY PROGRAMS. 3522

TV AUCTION-MRCH SALES 3522
TV AUCTION-CSH DONAT 3522
FUNDS RECEIVED FROM SUCCESSFUL AUCTION BIDDERS. 3522
INCOME FROM PRINTED TRANSCRIPTS OF BROADCASTED PROGRAMS. 3522
FUNDS GIVEN KUHF TO PRODUCE LOCAL PRODUCTIONS. 3740
REVENUES FOR UNDERWRITING PRODUCTION EFFORTS FROM
BUSINESSES AND INDUSTRIES. 3740
PROD UNDRWRIT-UNIV/ED 3740
INCOME FROM PAID PUBLIC SERVICE ANNOUNCEMENTS FROM NON-
PROFIT ORGANIZATIONS. 3740
INCOME RECEIVED FROM UNDERWRITING OF PROGRAMS AIRED BY THE
STATION FROM FOUNDATIONS. 3740
INCOME RECEIVED FROM UNDERWRITING OF PROGRAMS AIRED BY THE
STATION FROM BUSINESSES AND INDUSTRIES. 3740
PROG UNDRWRIT-UNIV/ED 3740
PRINT UNDERWRITING 3740
INCOME FOR SPONSORSHIP OF TELEVISED CONFERENCES FROM
FOUNDATIONS. 3740
BUSINESS AND INDUSTRY. 3740
UNIVERSITIES AND EDUCATION ENTITIES. 3740
DONOR GIFTS WHICH ARE RESTRICTED FOR STATION OPERATIONS. 3740

FUNDS RECEIVED FOR OUTSIDE USE OF STATION EQUIPMENT LIKE
CAMERAS, TRIPODS, ETC. 3522
FUNDS RECEIVED FROM CORPORATION FOR PUBLIC BROADCASTING FOR
STATION OPERATIONS. 3522
FUNDS RECEIVED FOR OUTSIDE USE OF STATION'S FACILITIES PERONNEL
TO OPERATE THE EQUIPMENT. 3522
LEASING OF CLOSE-CIRCUIT SIGNAL BRAODCAST ON KHF AS A SUB-
CARRIER OF THE MAIN CHANNEL. 3522
INT-ACT "RESERVE"FND 3855
ANNUAL FUNDING RECEIVED FROM CORPORATION FOR PUBLIC
BROADCASTING FOR STATION OPERATIONS. 3740
INTEREST EARNED ON INVESTMENTS FOR USE OF STATION'S FUNDS. 3855

OTHER INTEREST 3854
REVENUE TRANSFERRED FROM THE ASSOCIATION FOR COMMUNITY
BROADCASTING FUND RAISING EVENTS. 3740
EXTRAORDINARY NON-REPITITIVE INCOME RECEIVED BY THE STATION. 3795
INCOME RECEIVED FROM TAPED SHOWS, BOOKS, T-SHIRTS, TOWELS, ETC. 3522
BROADCASTING CONTRIBUTIONS. 3740
INCOME RECEIVED FROM ORGANIZATIONS OUTSIDE KUHF TO PRINT
ADVERTISEMENTS IN THE PROGRAM GUIDE. 3522
CO-OP ADVERTISING 3522
BROADCASTING FUND RAISING PROJECTS. 3522
INCOME FROM PRODUCTION SERVICE PROVIDED BY KUHF TO AN OUTSIDE
AGENCY. 3522
INCOME FROM SHARED USE OF KUHF SATELLITE DOWN-LINK. 3522
FEES PAID TO KUHF BY OTHER RADIO STATIONS FOR THE RIGHT TO
BROADCAST A KUHF PRODUCED PROGRAM.
ANNUAL NATIONAL PROGRAM PRODUCTION ACQUISITION GRANT
FUNDINGFROM CORPORATION FOR PUBLIC BROADCASTING. 3740
REVENUES RECEIVED BY THE STATION FOR THE RIGHTS BY OTHERS
TOBROADCAST A LOCALLY PRODUCED PROGRAM. 3795
Revenue from Digital TV Datacasting that is subject to FCC Annual
Regulatory fee. Restricted for use by KUHT-TV & KUHF-FM. 3795
Commissions revenue received from food service operations. These

operating revenues have been dedicated to the acquistion or financing of
capital equipment and facilities that are to be used for the preparation and or
serving of meals and consumable food. 3522
REVENUE ALLOCATED FOR CAPITAL PURPOSES

Cash received in either an exchange or nonexchange transaction related to a
capital project or asset. The funds received are not restricted for use in a
specific capital project, and are to be allocated to a designated capital
purpose, at the discretion of the university. 3881
For use by Athletics for NCAA distributions for student assistance deposited
into
Local Restricted Fund 4 cost centers.
Revenues recognized due to the receipt of reimbursed funds from a vendor,

as the consequence of a claim made stemming from the results of a
mandatory recovery audit. 3703
Revenues derived from miscellaneous activities performed by the

department or organization that do directly relate to supplying the basic
service (providing higher educational instruction) of the university. Limited to
use by non-auxiliary cost centers. 3522
Revenues derived from miscellaneous activities performed by the

department or organization that are not directly related to supplying the
basic service (providing higher educational instruction) of the university.
Limited to use by non-auxiliary cost centers. 3522
TO BUDGET FOR THE TRANSFER TO UH THOSE TUITION MONIES USED TO

SERVICE DEBT ON CONSOLIDATED REVENUE BONDS. FOR BUDGET
OFFICE USE ONLY.
TO BUDGET FOR THE DEBT SERVICE ON $7.5 MILLION OF TUITION REVENUE
BONDS ISSUED BY THE 75TH LEGISLATURE FOR DEVELOPMENTOF THE
CAMPUS INFRASTRUCTURE AT UH-DOWNTOWN. FOR BUDGET OFFICE USE
ONLY.
TO RECORD A BUDGET TRANSFER FROM ONE FRS FUND GROUP (FRS

LEDGER) TO THE SAME FRS FUND GROUP (FRS LEDGER). RESTRICTED FOR
TO RECORD A BUDGET TRANSFER FROM ONE FRS FUND GROUP (FRS

LEDGER) TO ANOTHER FRS FUND GROUP (FRS LEDGER). RESTRICTED FOR
BUDGET USE ONLY.
TO RECORD FUND BALANCES IN RENTAL INCOME ACCOUNTS THAT HAVE

BEEN BUDGETED FOR USE IN VARIOUS PLANT FUND PROJECT, REPAIR , OR
RENOVATION/MAINTENANCE ACCOUNTS. RESTRICTED FOR BUDGET OFFICE
USE ONLY.
TO RECORD A BUDGET TRANSFER FOR AN APPROPRATION THAT WAS MADE

TO DESIGNATED FUNDS (LEDGER 2) AND IS TO BE TRANSFERREDTO PLANT
FUNDS (LEDGER 7). USED FOR HIGHER EDUCATION ASSISTANCE FUNDS.
RESTRICTED FOR BUDGET OFFICE USE ONLY.
TO RECORD BUDGETED REVENUE FOR AN APPROPRIATION THAT WAS

MADE TO FUND THE OPERATIONS OF A CENTRAL SYSTEM
ADMINISTRATION. RESTRICTED FOR BUDGET OFFICE USE ONLY.
TO RECORD A BUDGET TRANSFER FOR AN APPROPRIATION THAT WAS MADE

TO ONE UH COMPONENT AND IS TO BE TRANSFERRED TO ANOTHER UH
COMPONENT. USED FOR RETIREMENT CONTRIBUTION APPROPRIATIONS.
TO BUDGET FOR THE USE OF DESIGNATED TUITION USED FOR

RETIREMENT OF CONSOLIDATED REVENUE BONDS. FOR BUDGET OFFICE USE
ONLY.
TO BUDGET FOR THE PASS-THROUGH SPECIAL ITEM FOR RETIREMENT OF

THE TUITION REVENUE BONDS ISSUED FOR CONSTRUCTION OF FACILITIES
AT UH-CLEAR LAKE. FOR BUDGET OFFICE USE ONLY.
TO RECORD REVENUE FUNDING SOURCES THAT ARE TO BE TRANSFERRED IN

FROM OTHER UH COMPONENETS, AND WHICH WILL BE USED TO SATISFY
DEBT SERVICING REQUIREMENTS. RESTRICTED FOR BUDGET OFFICE USE
ONLY. 3531
INTERCOMPONENT CHARGES FOR SERVICES PROVIDED. RESTRICTED TO USE

BY UH COMPONENT ACCOUNTING AND BUDGET OFFICES. 3765
TO RECORD BUDGETED REVENUE TO BE TRANSFERRED TO THE
UNIVERSITY OF HOUSTON COMPONENT TO FUND CENTRALIZED
ADMINISTRATIVE OPERATIONS. RESTRICTED FOR BUDGET USE ONLY.
TO RECORD BUDGETED REVENUE TO BE TRANSFERRED TO THE

UNIVERSITY OF HOUSTON-VICTORIA COMPONENT TO FUND
CENTRALIZED ADMINISTRATIVE OPERATIONS. RESTRICTED FOR BUDGET
OFFICE USE ONLY.
TO RECORD A BUDGET TRANSACTION REFLECTING A TRANSFER OF FUNDS

FROM ONE UHS COMPONENT TO ANOTHER FOR TRANSFERS NOT
DESCRIBED ELSEWHERE.RESTRICTED TO BUDGRT OFFICE USE ONLY.
TO RECORD A BUDGET TRANSFER FOR AN APPROPRIATION THAT WAS MADE

TO DESIGNATED FUNDS (LEDGER 2) AND IS TO BE TRANSFERREDTO E & G
FUNDS (LEDGER 1). USED FOR HIGHER EDUCATION ASSISTANCE FUNDS.
TO RECORD A BUDGET TRNASFER FOR AN APPROPRIATION THAT WAS MADE

TO ONE UH COMPONENT AND IS TO BE TRANSFERRED TO ANOTHERUH
COMPONENT. USED FOR HIGHER EDUCATION ASSISTANCE FUNDS.
TO RECORD FUND BALANCES BUDGETED FOR HEAF PROJECTS.
TO RECORD THE CARRYFORWARD OF BUDGET FUND BALANCE FROM ONE

FISCAL YEAR TO THE NEXT FOR OPEN COMMITMENTS ON AN ACCOUNT. FOR
USE BY ACCOUNTING AND BUDGET OFFICES ONLY.
USED BY THE BUDGET OFFICE TO RECORD FUND BALANCE BUDGETED IN
CURRENT YEAR.
USAS Pass-Through Revenue Reporting Adjustment. Pursuant to Chapter 5 of

the State Comptroller Reporting Requirements for Annual Financial Reports of
State Agencies and Universities, this account is used to reclassify pass-
through activity between UHS components and other state agencies or
universities in accordance with rules established by the State Comptroller. 3795
FOR USE BY NON-SERVICE DEPARTMENTS TO RECORD THE COST OF GOODS

OR SERVICES PROVIDED TO THR UNIVERSITY COMMUNITY OR GENERAL
PUBLIC. THESE MAY BE RECORDED AT A PRE-DETERMINED PERCENTAGE
RATE OF REVENUE OR RECOVERED COST. 7550
FOR SPECIFIC USE BY POSTAL SERVICE ACCOUNT FOR PURCHASE OF

POSTAGE AND SUPPLIES OUT OF STATE FUNDS USED TO PROVIDE POSTAL
SERVICE TO THE UNIVERSITY COMMUNITY. 7550
FOR USE BY SERVICE DEPARTMENTS TO RECORD THE COST OF GOODS OR
SERVICES PROVIDED TO THE UNIVERSITY COMMUNITY WHERE THE
PURCHASER IS A NON-STATE FUNDED ACCOUNT. THESE MAY BE RECORDED
AT A PRE-DETERMINED PERCENTAGE RATE OF REVENUE OR RECOVERED
COST. 7550
FOR USE BY ALL FUND ACCOUNTS FOR DEDUCTIONS ALLOWED FOR PROMPT
PAYMENT TAKEN ON ACTUAL COST OF PURCHASES OF GOODS OR SERVICES
FROM VENDORS. 7550
OVERAGE OR SHORTAGE BETWEEN ACTUAL CASH DEPOSITED AND
REVENUES RECORDED ON CASH RECEIPT DOCUMENTS. 7550
7862
7862
7862
7862
7862
7862
7862
7862
7862
7862
7862
BAD DEBT EXP-UNCOLLECTABLE PLEDGE 7862
FOR USE BY FUND 2XXX SERVICE DEPARTMENTS (SERVICE CENTERS) TO

RECORD COST REIMBURSEMENT BASED ON COST OF DIRECT MATERIALS,
LABOR AND SUPPLIES PLUS REASONABLE OVERHEAD CHARGE WITHOUT ANY
MARKUP FOR PROFIT. IT IS USED ONLY WHEN THE RECEIVING DEPARTMENT
CHARGES THE COST TO ANY FUND COST CENTERS OTHER THAN A STATE
FUNDED COST CENTER. 7595

RECORD COST REIMBURSEMENTS BASED ON COST OF DIRECT MATERIALS,
LABOR, & SUPPLIES PLUS REASONABLE OVERHEAD CHARGE WITHOUT ANY
CHARGES THE COST TO A STATE FUNDED COST CENTER. (FUND 1XXX) 7299

RECORD CASH RECEIVED FOR REIMBURSEMENT BASED ON COST OF DIRECT
MATERIALS LABOR, AND SUPPLIES OR TO RECORD PHYSICAL PLANT'S
CHARGE OF 5% TO COVER NONRECOVERABLE COST. 7595
FOR SPECIFIC USE BY FUND 2XXX SERVICE DEPARTMENTS (SERVICE
CENTERS) TO RECORD CASH COSTS FROM SERVICES TO NON-UNIVERSITY
RELATED ACTIVITIES PERFORMED OR FOR GOODS OR SERVICES PROVIDED
TO STUDENTS, STAFF AND GENERAL PUBLIC. 7550
FOR USE BY A NON-SERVICE DEPARTMENT (NON-SERVICE CENTER) TO

RECORD RECOVERY OF COSTS IN PROVIDING A SERVICE WHERE THE COST
OF THE SERVICE CANNOT BE SPECIFICALLY CREDITED TO ANY ONE ACCOUNT
OR WHERE REIMBURSEMENT OF A SPECIFIC EXPENSE ACCOUNT IS
INAPPROPRIATE. 7550
FOR SPECIFIC USE BY PHYSICAL PLANT STATE BUDGETED SERVICE

DEPARTMENT (SERVICE CENTER) COST CENTERS FOR SERVICES OR GOODS
PROVIDED TO THE UNIVERSITY COMMUNITY BASED ON DIRECT MATERIALS,
LABOR AND SUPPLIES, OR ON A PRE-DETERMINED FLAT RATE CHARGE. IT IS
USED ONLY WHEN THE RECEIVING DEPARTMENT CHARGES THE COST TO ANY
COST CENTER OTHER THAN A STATE FUNDED (FUND 1XXX) COST CENTER. 7550
FOR SPECIFIC USE BY PHYSICAL PLANT STATE BUDGETED SERVICE

DEPARTMENT (SERVICE CENTER) COST CENTERS FOR SERVICES OR GOODS
PROVIDED TO THE UNIVERSITY COMMUNITY BASED ON DIRECT MATERIALS,
LABOR AND SUPPLIES, OR ON A PRE-DETERMINED FLAT RATE CHARGE. IT IS
USED ONLY WHEN THE RECEIVING DEPARTMENT CHARGES THE COST TO A
STATE FUNDED (FUND 1XXX) COST CENTER. 7550
RECOVERED COSTS - FEDERAL

RECORD COST REIMBURSEMENTS BASED ON COST OF DIRECT MATERIALS,
LABOR, & SUPPLIES PLUS REASONABLE OVERHEAD CHARGE WITHOUT ANY
CHARGES THE COST TO A FEDERALLY FUNDED COST CENTER. 7299
BUDGET ALLOCATION PURPOSE, USED ONLY BY THE BUDGET OFFICE FOR
BUDGETING SALARIES AND WAGES. 9999
TO RECORD LAPSED SALARIES AND WAGES FOR BUDGET OFFICE USE ONLY. 9999
SALARIES OF FULL TIME EMPLOYEES WHO ARE CLASSIFIED AS FACULTY. 7008
SALARIES OF PART TIME EMPLOYEES WHO ARE CLASSIFIED AS FACULTY. 7008

SALARIES OF FULL TIME EMPLOYEES WHO ARE CLASSIFIED AS
PROFESSIONAL AND ADMINISTRATIVE. 7010
SALARIES OF PART TIME EMPLOYEES WHO ARE CLASSIFIED AS
PROFESSIONAL AND ADMINISTRATIVE. 7010
WAGES OF FULL TIME EMPLOYEES WHO ARE CLASSIFIED AS OFFICE AND
CLERICAL OR TECHNICAL SERVICE AND CRAFT. 7015
WAGES OF PART TIME EMPLOYEES WHO ARE CLASSIFIED AS OFFICE AND
CLERICAL, OR TECHNICAL SERVICES AND CRAFT. 7015
WAGES OF PART TIME EMPLOYEES WHO ARE CLASSIFIED AS STUDENT
WORKERS OR FEDERAL COLLEGE WORK-STUDY. 7014
WAGES OF PART TIME EMPLOYEES WHO ARE CLASSIFIED AS TEXAS COLLEGE
WORK-STUDY STUDENTS. 7014
PAY SUPPLEMENT TO EMPLOYEES CERTIFIED AS PEACE OFFICERS. 7020
PAY SUPPLEMENT TO EMPLOYEES WHO ARE COVERED BY FLS AND WHOSE

ACTUAL HOURS WORKED DURING A PAY PERIOD EXCEED 40. 7021
PAY SUPPLEMENT FOR EMPLOYEES WHO HAVE STATE OF TEXAS SERVICE IN
EXCESS OF TWO YEARS. 7022
ASBESTOS PAY 7029
SEVERANCE PAY-NORMAL TURNOVER 7023
SEVERANCE PAY-EXCESS OF NORMAL 7023
THE UNIVERSITY'S FUND 2XX SHARE OF PAY SUPPLEMENT FOR EMPLOYEES

WHO HAVE STATE SERVICE IN EXCESS OF 60 MONTHS. 7022
SABBATICAL LEAVE 7008
Payments of death benefits to a decreased employee's estate. Payments will

consist of pay for accrued vacation time and one half of accrued sick leave
not to exceed 336 hours. Does not include lump sum payment made upon
termination of employment (use account 50114 or 50115) nor payments to
employees with less than six months of services. 7024
Salaries and wages of full time employees who are classified as head
coaches or assistant coaches in an intercollegiate athletic department. 7010
Additional salary earned by non-exempt employees who work an evening or

night shift. Shift differential is calculated and assigned by the Payroll
Department during the bi-weekly pay cycle. 7031
Additional earnings paid to employees to cover dental and/or accidental

supplemental health coverage for state employees. 7031
To record expenses for graduate student insurance stipend paid as salaries
and wages 7014
GRADUATE ASSISTANT FOR UHCL, UHD, AND UHV FOR POSITION BUDGETING 7014
RESEARCH FACULTY SALARIES FOR UHCL, UHD, AND UHV FOR POSITION
BUDGETING 7009
Ranked Faculity Salaries 7008
Administratove Stipends, Faculty 7008
Chair/Professor Stipends, Faculty 7008
Visiting Faculty Salaries 7008
Clinical Faculty Salaries 7008
Instructional Faculty Salaries 7008
Research Faculty Salaries 7009
Lecturer Salaries 7008
Continuing Education Instructor Salaries 7008
Summer Salaries 7008
Instructional Assistants Salaries 7014
Teaching Assistants Salaries 7014
Teaching Fellows Salaries 7014
Research Assistants Salaries 7014
Graduate Assistant 7014
RESEARCH ASSISTANT SALARIES THAT ARE ELIGIBLE FOR TUITION 7014

Professional and Administrative Staff Salaries, Exempt 7010
Other Support Staff Salaries, Exempt 7010
Research Staff Salaries, Exempt 7010
Taxable stipend and overload payments to exempt staff. Must be paid
through Payroll. 7015
Professional and Administrative Staff, Salaries, Non Exempt 7015
Other Support Staff Salaries, Non Exempt 7015
Research Staff Salaries, Non Exempt 7015
Taxable stipend payments to non-exempt staff. Must be paid through Payroll. 7015
College Work Study Wages - Federal 7014
Non College Work Study Wages 7014
College Work Study Wages - State 7014
Summer Instruction, Tenure Track 7008
Summer Instruction, Non Tenure Track 7008
Summer Instruction, Adjunct Faculty 7008
Summer Instruction, Graduate Assistants 7014
THE PORTION OF FICA MATCHING CHARGED TO A DEPARTMENTAL ACCOUNT. 7043

THE DEPARTMENTAL EXPENSE FOR AN EMPLOYEE'S WORKER'S
COMPENSATION. 7061
UNEMPLOYMENT COMPENSATION INSURANCE CHARGED AS A PERCENTAGE
OF GROSS SALARY. 7559
AMOUNT CONTRIBUTED TO ACCOUNT ACCORDING TO THE FRINGE BENEFIT
FLAG ASSIGNED TO EMPLOYEE. 7041
VACATION EXPENSE 7031
STATE MATCH MEDICARE 7043
THE PERCENTAGE STATE MATCHING CONTRIBUTION FOR FICA 6.2% OR
57,600 FOR SOCIAL SECURITY AND 1.45% FOR MEDICARE WAGES. 7043
THE PERCENTAGE OF EMPLOYER MATCHING CONTRIBUTION FOR RETIREMENT

(ORP) MANDATED BY THE STATE AS 6.00% GROSS. 7086

(TRS) MANDATED BY THE STATE AS 6.00% GROSS. 7909
THE ADDITIONAL PERCENTAGE CONTRIBUTION OF 1.19 % TOWARD

OPTIONAL RETIREMENT PLANS OF QUALIFIED EMPLOYEES. 7086
THE ADDITIONAL PERCENTAGE CONTRIBUTION OF 1.31% TOWARD OPTIONAL

RETIREMENT PLANS OF QUALIFIED EMPLOYEES. 7086
THE UNIVERSITY'S PROPORTIONAL SHARE OF STATE SUBSIDY FOR GROUP
INSURANCE PREMIUMS. 7041
THE UNIVERSITY'S PROPORTIONAL SHARE OF STATE MATCHING
CONTRIBUTION FOR FICA. 7043
THE UNIVERSITY PROPORTIONAL SHARE OF EMPLOYER MATCHING
CONTRIBUTION FOR RETIREMENT (ORP). 7086
THE UNIVERSITY'S PROPORTIONAL SHARE OF EMPLOYER MATCHING
CONTRIBUTION FOR RETIREMENT (TRS). 7909
THE ADDITIONAL 1.31% CONTRIBUTION TOWARD OPTIONAL

RETIREMENTPLANS OF QUALIFIED EMPLOYEES, PAID FROM FUND 2XX. 7086

(ORP) MANDATED BY THE STATE AS 6.00% OF GROSS. REIMBURSEMENT
FROM THE STATE FOR FUNDS PREVIOUSLY DISBURSED BY THE UNIVERSITY.
OFFICES. 7086
Employer Paid TRS 90-Day Enrollment Period. The employer shall pay an
employment of a new member. Subchapter E, Chapter 825, Government
Code, Section 825.4041. S.B. No. 1691, 79th Legislature. 7909
Employer Paid ORP - 90 Day Enrollment Period. The employer shall pay an
employment of a new member. Results from administrative ruling from the
Legislative Budget Board to follow TRS procedure as outlined in S.B. No.
1691, 79th Legislative. 7086
Employer Paid TRS Retired Employee Surcharge. The employer shall pay an
amount equal to the sum of the current retiree contribution amount and the
state contribution amount if the retiree was an active, contributing member.
Subchapter E, Chapter 825, Government Code, Section 825,4092. S.B. No.
1691, 79th Legislature. 7210
Employer Paid TRS Care Premium. The employer who reports a retired
employee who is enrolled in the Texas Public Shcool Employees Group
Insurance Program under Chapter 1575, Insurance Code, shall pay the
difference between the retiree premium and any enrolled dependent
premiums. Subchapter E, Chapter 825, Government Code, Section 825.4092.
S.B. No. 1691, 79th Legislature. 7210
Payment to ERS for unused allowance to cover dental and/or accidental

supplemental health coverage for state employees. 7041
ERS 1% EMPLOYER GROUP INSURANCE CONTRIBUTION

Payment to ERS (Employees Retirement System) to increase the employer
contribution to the Group Benefits Program for group insurance by an amount
equal to 1.0% of the total base wages and salaries for each benefits eligible
employee. Authorized by General Appropriations Act, Article IX, Section
18.09 82nd Leg., RS, 2011, effective 09/01/2011. 7041
P/R RELATED ASSESSMENTS
EMPLOYER PAID CONTRIBITION TO A HEALTH SPENDING ACCOUNT

ASSOCIATED WITH HIGH DEDUCTIBLE MEDICAL INSURANCE PLANS. FOR
PAYROLL DEPARTMENT USE ONLY. 7041
CLAIMS PD-WRKMN COMP 7061
CLAIMS PD-UNEMP COMP 7559
MEDICAL EXPENSES 7248
JUDGEMENTS AND SETTLEMENTS CONSIDERED AS INCOME TO THE PAYEE. 7220
PAYMENTS MADE TO ORGANIZATIONS OUTSIDE OF THE UNIVERSITY

FORSALARY EXPENSES INCURRED IN THE EMPLOYMENT OF A COLLEGE WORK
STUDY EMPLOYEE. 7679
CONST SALARY TRF 7015
PRIOR YR SALARY ADJ 7010
INS PRE DEP-ST SUB 7041
7253
SERVICES OF A STATE LICENSED OPTOMETRIST PLUS EXPENSES WITHOUT
RECEIPTS (PROFESSIONAL SERVICES).. 7253
REIMBURSEMENT OF AN OPTOMETRIST FOR RECEIPTED EXPENSES WHILE
RENDERING PROFESIONAL SERVICES. 7253
PROFESSIONAL FINANCIAL AND ACCOUNTING SERVICES RENDERED BY

STATE-LICENSED ACCOUNTANTS PLUS THEIR EXPENSES WITHOUT RECEIPTS . 7245
SERVICES OF A STATE-LICENSED LANDSCAPE ARCHITECT PLUS EXPENSES
WITHOUT RECEIPTS (PROFESSIONAL SERVICES). 7253
REIMBURSEMENT OF A LANDSCAPE ARCHITECT FOR RECEIPTED EXPENSES
INCURRED WHILE RENDERING PROFESSIONAL SERVICES. 7253
PROFESSIONAL SERVICES RENDERED BY STATE-LICENSED ARCHITECTS (PLUS

THEIR EXPENSES WITHOUT RECEIPTS) WHICH ARE NOT CAPITALIZED IN
REMODELING OR CONSTRUCTION OF FACILITIES. 7256
PROFESSIONAL ENGINEERING SERVICES RENDERED BY STATE-LICENSED

ENGINEERS (PLUS THEIR EXPENSES WITHOUT RECEIPTS) WHICH ARE NOT
CAPITALIZED IN CONSTRUCTION OR REMODELING OF FACILITIES. 7256
PROFESSIONAL SERVICES RENDERED ON A FEE BASIS BY A PERSON OR FIRM

RECOGNIZED AS POSSESSING A HIGH DEGREE OF LEARNING AND
RESPONSIBILITY IN ANY AREA NOT CATEGORIZED UNDER OTHER SUBCODES.
(FOR LEGAL FEES, USE 5010) 7253
MEDICAL EXAMINATIONS, CARE AND TREATMENT BY LICENSED PHYSICIANS

OR SURGEON,NOT FOR WORKERS COMPENSATION (SEE 5112) 7248
REIMBURSEMENT FOR EXPENSES INCURRED WHILE AUDITING OR

ACCOUNTING SERVICES WERE BEING RENDERED FOR WHICH RECEIPTS
HAVE BEEN SUPPLIED. 7245
REIMBURSEMENT FOR EXPENSES INCURRED WHILE ARCHITECTURAL

SERVICES WERE BEING RENDERED FOR WHICH RECEIPTS HAVE BEEN
SUPPLIED. 7256
REIMBURSEMENT FOR EXPENSES INCURRED WHILE ENGINEERING SERVICES

WERE BEING RENDERED FOR WHICH RECEIPTS HAVE BEEN SUPPLIED. 7256
REIMBURSEMENT FOR EXPENSES INCURRED WHILE OTHER

PROFESSIONALSERVICES WERE BEING RENDERED FOR WHICH RECEIPTS
HAVE BEEN SUPPLIED. 7253
STUDYING THE EXISTING OR PROPOSED INFORMATION SYSTEMS AND

ADVISING WITH REGARD TO THOSE SYSTEMS INCLUDING THE CREATION,
DESIGN, OR DEVELOPMENT. 7242
PROFESSIONAL ADVISORY SERVICES STUDYING AN EXISTING OR A PROPOSED

OPERATION OR PROJECT AND ADVISING WITH REGARD TO THOSE
OPERATIONS OR PROJECTS INCLUDING THE CREATION, DESIGN, OR
DEVELOPMENT, EXCEPT FOR INFORMATION SYSTEMS CONSULTING (SEE
SUBCODE 3015). 7240
REIMBURSEMENT FOR EXPENSES INCURRED WHILE INFORMATION SYSTEM

CONSULTING WAS BEING RENDERED FOR WHICH RECEIPTS HAVE BEEN
SUPPLIED. 7242
REIMBURSEMENT FOR EXPENSES INCURRED WHILE CONSULTING SERVICES
(OTHER THAN INFORMATION SYSTEMS CONSULTING) WERE BEING
RENDERED FOR WHICH RECEIPTS HAVE BEEN SUPPLIED. 7240
REIMBURSEMENT FOR RECEIPTED EXPENSES BY A PHYSICIAN/SURGEON

WHILE PERFORMING PROFESSIONAL SERVICES. 7248
Commission paid to property management company or real estate broker for

executing a new lease, lease renewal, or lease extension for university rental
property. 7253
Fee paid to property management company for services provided in
managing university rental property. 7253
Payments made on behalf of University by Foundations for professional

services.
Used to record Gift-in-Kind expenses only. 7253
SERVICES PROVIDED TO EVALUATE AND ANALYZE DATA USING SPECIFIC
TECHNICAL KNOWLEDGE. 7299
PROFESSIONAL SERVICES OF A STATE LICENSED REAL ESTATE APPRAISER
INCLUDING EXPENSES WITHOUT RECEIPTS. 7253
REIMBURSEMENT FOR RECEIPT EXPENSE INCURRED BY STATE LICENSE REAL

ESTATE APPRAISER WHILE PERFORMING PROFESSIONAL SERVICE. 7253
PROFESSIONAL SERVICES OF A STATE LICENSED REGISTERED NURSE
INCLUDING EXPENSE WITHOUT RECEIPTS. 7248
REIMBURSEMENT FOR RECEIPT EXPENSES WHILE PERFORMING

PROFESSIONAL SERVICES AS A REGISTERED NURSE. 7248
SERVICES TO ORGANIZE AND PRODUCE ENTERTAINMENT PERFORMANCES OR

REPRESENT ARTISTS OR PERFORMERS UNDER CONTRACT.
FOR UH OR UHS USE ONLY. 7299

PROFESSIONAL SERVICES OF A STATE LICENSED SURVEYOR INCLUDING
EXPENSES WITHOUT RECEIPTS. 7253
REIMBURSEMENT FOR RECEIPTED EXPENSES OF A STATE-LICENSED

SURVEYOR INCURRED WHILE RENDERING PROFESSIONAL SERVICES. 7253
TEMPORARY EMPLOYEE SERVICE PAID TO EMPLOYMENT AGENCIES. 7274
CLERICAL OR MANUAL LABOR. IF EMPLOYER/EMPLOYEE RELATIONSHIP

EXISTS, MUST BE PAID THROUGH PAYROLL DEPARTMENT. 7299
PROTECTION SERVICES PROVIDED BY CAMPUS OR EXTERNAL POLICE
PERSONNEL. 7299
DRUG TESTING, AUTHORIZED MEDICAL LAB TESTS, HOSPITAL CARE,
MISCELLANEOUS MEDICAL SERVICES. NOT FOR WORKER'S COMPENSATION
(5112) NOR FOR SERVICES PERFORMED BY LICENSED MEDICAL
PROFESSIONALS (3010) 7248
ANALYSIS AND EVALUATION SERVICES PROVIDED BY TRAINED INDIVIDUALS

FOR THE PURPOSE OF DETECTING THE PRESENCE OF PROHIBITED, BANNED,
ILLEGAL, OR ILLICIT CHEMICAL SUBSTANCES.NOT FOR WORKER'S
COMPENSATION (5112) NOR FOR SERVICES PERFORMED BY LICENSED
MEDICAL PROFESSIONALS (3010). 7248
NON-CAPITALIZED SERVICES FOR BUILDING OR REMODELING EQUIPMENT,

FURNISHING, OR FACILITIES. (NOT REPAIR OR MAINTENANCE) 7266
CATERING OF FOOD WHERE CATERER DELIVERS/SERVES FOOD FOR EVENTS

CLOSELY ALLIED TO TEACHING, RESEARCH WHERE ALLOWED BY THE
SPONSOR, ACADEMIC MISSION. FOR UH OR UHS USE ONLY 7299
CATERING WHERE CATERER DELIVERS AND SERVES FOOD FOR

PROMOTIONAL OR FUND RAISING EVENT.
JANITORIAL, LINEN, UNIFORM CLEANING AND DELIVERY SERVICES. 7277

COMPUTER TIME FOR DATA ENTRY, STORAGE, RETRIEVAL, PROCESSING,
AND/OR PRINTING. 7284
INFORMATION TECHNOLOGY ANALYSIS, PROGRAM WRITING, AND

MODIFICATION. NOT INFORMATION SYSTEMS CONSULTING. NOT
PROFESSIONAL SERVICES. INCLUDES EXPENSES WITHOUT RECEIPTS. 7275
REIMBURSEMENT FOR RECEIPTED EXPENSES INCURRED BY A CONTRACT OR

(NOT CONSULTANTS OR PROFESSIONAL SERVICES) WHILE RENDERING
INFORMATION TECHNOLOGY SERVICES. 7275
INTER-LIBRARY BOOK LOAN, LIBRARY SEARCH, INFORMATION RETRIEVAL,

BIBLIOGRAPHIES, REFERENCE DATA. NOT FOR ELECTRONIC
COMMUNICATION SERVICES. 7253
INSECT, RODENT, AND OTHER PEST EXTERMINATION OR ELIMINATION. 7299
SERVICES TO ORGANIZE AND PRODUCE ENTERTAINMENT PERFORMANCES OR

REPRESENT ARTISTS OR PERFORMERS UNDER CONTRACT.
FOR UHC, UHD OR UHV USE ONLY. 7299

CATERING OF FOOD WHERE CATERER DELIVERS/SERVES FOOD FOR EVENTS
CLOSELY ALLIED TO TEACHING, RESEARCH, ACADEMIC MISSION.
CATERING WHERE CATERER DELIVERS AND SERVES FOOD FOR

PROMOTIONAL OR FUND RAISING EVENT.
IN HOUSE TRAINING AND INSTRUCTION OF UNIVERSITY EMPLOYEES BY NON-

EMPLOYEES. (NOT FOR UNIVERSITY CREDIT) 7243
SERVICES BY ATHLETIC EVENTS OFFICIALS AND RECORD KEEPERS. 7299
REIMBURSEMENT FOR EXPENSES INCURRED WHILE EMPLOYEE EDUCATION

TRAINING SERVICES WERE BEING RENDERED OR COURSES DEVELOPED FOR
WHICH RECEIPTS HAVE BEEN SUPPLIED. 7243
CREATING SPECIFIC INSTRUCTIONAL CLASSES; COLLECTION, ORGANIZING,

AND OUTLINING REFERENCE DATA FOR PRESENTATION IN LABS, SEMINARS
AND LECTURES. 7252
GUEST LECTURERS, SPEAKERS, ARTISTS, PRESENTING LECTURES, RECITALS,

PERFORMANCES, SEMINARS, WORKSHOPS UNDER A WRITTEN AGREEMENT. 7252
REIMBURSEMENT FOR EXPENSES INCURRED WHILE LECTURE, ARTISTIC, OR

COURSE DEVELOPMENT SERVICES ARE BEING RENDERED FOR WHICH
RECEIPTS HAVE BEEN SUPPLIED. 7252
Payments made on behalf of University by Foundations for the general

support of academic programs. Used to record Gifts-in-Kind expenses only. 7252
WRITTEN OR GRAPHIC MEDIA PRINTING AND COPYING SERVICES BY OFF-

CAMPUS VENDORS FOR ADMINISTRATIVE, ACADEMIC, AND/OR RESEARCH
PURPOSES. PUBLISHER'S REPRINTING CHARGES FOR ADDITIONAL COPIES OF
JOURNALS, ARTICLES, THESES, DISSERTATIONS. PAID BY VOUCHER. 7273
COPY CHARGES BY OTHER LIBRARIES SUPPLIED THROUGH THE INTERLIBRARY
LOAN AGREEMENTS. 7273
WRITTEN OR GRAPHIC REPRODUCTION CHARGED FOR OTHER THAN

ACADEMIC OR RESEARCH PURPOSES FROM ANY ON OR OFF CAMPUS
SOURCE. 7273
UNIVERSITY PRINT/COPY SERVICE CENTER OR UC LEASED COPY CENTER

CHARGES FOR ACADEMIC, ADMINISTRATIVE, OR RESEARCH PURPOSES. PAID
BY INTERNAL DOCUMENT. 7273
COSTS FOR OBTAINING XEROGRAPHIC REPRODUCTION SERVICES FOR
ADMINISTRATIVE, EDUCATIONAL, INSTRUCTIONAL, OR INFORMATIONAL
MATERIALS. USED FOR ALLOCATING COSTS TO DEPARTMENTAL UNITS BY A
CENTRAL OPERATING FACILITY BASED ON A SET RATE OR ACTUAL USAGE.
FOR ACCOUNTING JOURNAL ENTRIES ONLY. 7273
EDUCATIONAL, INSTRUCTIONAL OR INFORMATIONAL MATERIAL. 7218
COSTS OF REPRODUCING EACH SEPARATE SET OF EDUCATIONAL,

INSTRUCTIONAL OR INFORMATIONAL MATERIALS IF MORE THAN ONE EXISTS
WITHIN AN ACCOUNT NUMBER. 7218



COSTS OF FILMING, PROCESSING, AND DEVELOPING SERVICES WHICH

PRODUCE PHOTOGRAPHS, MICROFILM/FICHE, TAPES OR VIDEOS. 7273
FOR ACCOUNTING JOURNAL ENTRIES ONLY. USED FOR ALLOCATING THE

COST OF ELECTRICITY, NATURAL GAS AND WATER TO AUXILIARY AND OTHER
UNITS BY THE PHYSICAL PLANT BASED ON A SET RATE OR ACTUAL USAGE. 7524
ELECTRICAL UTILITY SERVICE. ELECTRICITY CHARGED UNDER A RENTAL
AGREEMENT SHOULD BE CODED AS RENT. 7501
PIPED NATURAL OR CONTAINERIZED LIQUIFIED PETROLEUM GAS. GAS

CHARGED UNDER RENTAL AGREEMENT SHOULD BE CODED AS RENT. 7502
PIPED CITY WATER. NOT FOR BOTTLED WATER, WASTE WATER, NOR WATER
CHARGED UNDER A RENTAL AGREEMENT. 7507
SEWAGE SERVICES. 7526
THERMAL ENERGY IN THE FORM OF STEAM, HOT WATER, OR CHILLED
WATER. 7530
DEIONIZATION, HOOK UP CHARGES FOR ELECTRICITY AND GAS, LINE REPAIR,

WATER SOFTENING OR OTHER WATER TREATMENT. 7524
TRASH PICKUP, CONTAINERIZED REFUSE SERVICE, SANITARY LANDFILL FEES. 7526
NUCLEAR, RADIOACTIVE, OR CHEMICAL WASTE CLEANUP, REMOVAL AND

DISPOSAL INCLUDING DEEP WELL, LANDFILL, AND INCINERATION. 7272
STAMPS, POSTAGE METER SETTINGS, POST OFFICE BOX RENTALS, POSTAL
SERVICES (CERTIFIED MAIL, ETC.). 7291
MAIL PREPARATION, LABELING, SORTING, NAME AND ADDRESS LISTS. 7299
COSTS FOR PROVIDING METERED POSTAGE, STAMPS, AND POSTAL SERVICES

(CERTIFIED MAIL, REGISTERED MAIL, ETC.). USED FOR ALLOCATING COSTS
TO DEPARTMENTAL UNITS BY A CENTRAL OPERATING FACILITY BASED ON A
SET RATE OR ACTUAL USAGE. FOR ACCOUTING JOURNAL ENTRIES ONLY. 7291
MONTHLY TELEPHONE CHARGES, MUNICIPAL TAXES, DIRECTORY ASSISTANCE,
PRIVATE LINE CHARGES. 7504
MONTHLY CHARGES FOR THE USE OF DATA SERVICES 7518
TELEPHONE INSTALLATION, LINE SERVICE, PAGER AIR TIME, MOBILE PHONE
AIR TIME, ROAMER CHARGES. 7516
DATA INSTALLATION CHARGES AND OTHER DATA RELATED SERVICES. 7516

LONG DISTANCE TELEPHONE CHARGES, WATS LINES, TELEPHONE
CONFERENCES. 7503
LONG DISTANCE CHARGES ASSOCIATED WITH USING UNIVERSITY ISSUED
(AT&T) CALLING CARDS. 7503
MONTHLY CHARGES FOR THE STATE TELEPHONE LONG DISTANCE SERVICE
KNOWN AS TEX-AN. 7961
BASIC MONTHLY CIRCUIT COSTS INCLUDING MICROWAVE

TRANSMISSIONSERVICE AND FAX LINE CHARGES. NOT FOR TRANSMITTED
DATA OR PRIVATE LINE CHARGES. 7518
FREIGHT IN AND OUT, DELIVERY, AIR EXPRESS, HOT SHOT, ARMORED CAR,
DRAYAGE, TOWING, SHIPPING, DETENTION OF A FREIGHT HAUL. NOT
MOVING EXPENSES NOR TRAVEL. 7286
ELECTRONICALLY TRANSMITTED COMMUNICATION SERVICES, ELECTRONIC

SUBSCRIPTION SERVICES, AMIGOS SERVICES, CABLE VISION, TELEGRAM,
TELEGRAPH, WESTERN UNION, ANSWERING SERVICES, WEATHER SERVICES
AND PROGRAM ASSESSMENTS. 7276
Cell phone/pager air time/roamer and internet charges. Not cell phone and
pager rental (53506). Not cell phone and pager equipment less than $5,000
(54360). 7516
Payments by Payroll to employees to purchase and operate communication

equipment/internet. Considered to be personal property of the employee;
thus, fringe benefit is taxable income to the employee. See SAM 03.A.19. 7031
CLASSIFIED ADVERTISING FOR OTHER THAN RECRUITING, PROCUREMENT,
PUBLIC RELATIONS, OR PROMOTION. 7281
NORMAL ADVERTISING ON RADIO, TELEVISION, PUBLICATIONS TO RECRUIT
APPLICANTS FOR EMPLOYEE POSITIONS. 7281
CLASSIFIED ADVERTISING IN SPECIALIZED MEDIA MARKETS, SUCH AS
PROFESSIONAL PUBLICATIONS, TO RECRUIT APPLICANTS FOR EMPLOYEE
POSITIONS. 7281
CLASSIFIED ADVERTISING IN ANY MEDIA TO SOLICIT COMPETITIVE BIDS FOR
GOODS AND/OR SERVICES. 7281
ADVERTISEMENT EXPENSES SPECIFICALLY STATED AS PART OF THE SCOPE OF

WORK IN A PARTICULAR SPONSORED AWARD. RESTRICTED TO USE IN
LEDGER 5 ACCOUNTS ONLY. 7281
STUDENT RECRUITMENT ADVERTISING IN ANY MEDIA. 7281
ADVERTISING CAMPAIGN ORIGINATION, DEVELOPMENT, AND EXECUTION BY
AN EXTERNAL AGENCY OR INDIVIDUAL. 7281
COSTS ASSOCIATED WITH SOLICITING DONATIONS TO THE UNIVERSITY

INCLUDING PROMOTION, PUBLICITY, EVENTS AND OTHER COSTS.
PROMOTIONAL EXPENSES FOR PUBLIC RELATIONS SPECIFICALLY APPROVED

AS PART OF THE SCOPE OF A PARTICULAR SPONSORED AWARD. RESTRICTED
TO USE IN LEDGER 5 ACCOUNTS ONLY. 7567
NON-CLASSIFIED ADS OR OTHER MEDIA MESSAGES TO PUBLICIZE OR

DISTRIBUTE INFORMATION TO THE GENERAL PUBLIC ABOUT THE UNIVERSITY,
ITS COMPONENTS, AND THEIR OPERATIONS. 7281
COSTS OF FOOD, SUPPLIES, ETC FOR SOCIAL OR COMMUNITY EVENTS

HOSTED BY THE UNIVERSITY PRIMARILY FOR PURPOSES OF PROMOTING THE
UNIVERSITY NOT ESSENTIAL TO SPONSORED PROJECT OR DIRECTLY RELATED
TO ACADEMIC MISSION. DO NOT USE ON STATE OR SPONSORED FUNDS. FOR
UH OR UHS USE ONLY 7309
COST OF UNIVERSITY FORMER STUDENTS FUNCTIONS SUCH AS MEETINGS,

WORKSHOP, CONFERENCES OR CONVENTIONS FOR FUND RAISING AND
DEVELOPMENT.
TICKETS TO CULTURAL, ATHLETIC, OR SOCIAL EVENTS TO FURTHER

UNIVERSITY OBJECTIVES IN RECRUITING, FUND RAISING, PROMOTION, ETC.
ALCOHOLIC BEVERAGES SERVED AT ANY UNIVERSITY FUNCTION (REQUIRED

FOR ALL ALCOHOLIC BEVERAGE EXPENDITURE).

EXPENSES OTHER THAN TRAVEL EXPENSES, INCURRED WHILE RECRUITING
STUDENTS. 7567
COSTS ASSOCIATED WITH CONTRACTED INBOUND AND OUTBOUND

TELEPHONE SERVICES FOR FUND RAISING ACTIVITIES. COSTS DO NOT
INCLUDE CHARGES FOR EQUIPMENT OR SERVICES PROVIDED BY UNIVERSITY
TELECOMMUNICATIONS DEPARTMENT. COST DO INCLUDE CHARGES FOR
ACTIVITIES PROVIDED BY EXTERNAL TELEMARKETING SERVICES VENDORS. 7567
PROMOTIONAL SPECIAL GIFTS - PUBLIC BROADCASTING

COSTS FOR SUPPLIES, MATERIALS, AND OTHER MINIMAL VALUE ITEMS TO BE
USED AS PROMOTIONAL SPECIAL GIFTS TO BE PROVIDED TO AUDIENCE
MEMBERS OF THE PUBLIC BROADCASTING STATIONS (KUHT-TV, KUHF-FM, &
KUHA-FM) AS APPRECIATION OR ACKNOWLEDGEMENT GIFTS FOR
CONTRIBUTIONS OR DONATIONS GIVEN FOR PURPOSES OF ASSISTING IN THE
OPERATIONS OF THE STATIONS.
LIMITED TO USE BY PUBLIC BROADCASTING ONLY. 7567
To record expenses for student events and promotions that are not related to
recruiting. 7567
COSTS ASSOCIATED WITH SOLICITING DONATIONS TO THE UNIVERSITY

INCLUDING PROMOTION, PUBLICITY, EVENTS AND OTHER COSTS.
COSTS OF FOOD, SUPPLIES, ETC FOR SOCIAL OR COMMUNITY EVENTS

HOSTED BY THE UNIVERSITY PRIMARILY FOR PURPOSES OF PROMOTING THE
UNIVERSITY NOT ESSENTIAL TO SPONSORED PROJECT OR DIRECTLY RELATED
TO ACADEMIC MISSION. DO NOT USE ON STATE FUNDS.
COST OF UNIVERSITY FORMER STUDENTS FUNCTIONS SUCH AS MEETINGS,

WORKSHOP, CONFERENCES OR CONVENTIONS FOR FUND RAISING AND
DEVELOPMENT.
TICKETS TO CULTURAL, ATHLETIC, OR SOCIAL EVENTS TO FURTHER

UNIVERSITY OBJECTIVES IN RECRUITING, FUND RAISING, PROMOTION, ETC.

ALCOHOLIC BEVERAGES SERVED AT ANY UNIVERSITY FUNCTION (REQUIRED
FOR ALL ALCOHOLIC BEVERAGE EXPENDITURE).
Payments made on behalf of University by Foundations for official functions

for fund raising, promotions, or academic and social functions, with the
exception of alcoholic beverages.
Used to record Gifts-in-Kind expenses only. 7567
Payments made on behalf of University by Foundations for alcoholic

beverages.
RENTAL COSTS FOR LESS THAN ONE YEAR'S USE OF FURNISHINGS

MACHINES, EQUIPMENT OTHER THAN COMPUTER OR TELECOMMUNICATION. 7406
EXCLUSIVE RIGHTS WITHIN A CERTAIN TIME PERIOD TO BROADCAST A

TELEVISION OR RADIO PROGRAM OR TO RECEIVE BROADCAST RELATED
SERVICES. 7421
SHORT-TERM RENTAL OF FILMS, TAPES, MOVIES, MUSIC, SHEET MUSIC,

MUSICALS, PLAYS, TELEVISION SATELLITE FEED, TELEVISION DUB FROM
OTHER STATION TO VENDOR, OR RENTAL OF TAPE FROM ORIGINAL VENDOR
(I.E. TAPE BICYCLE) BY THE TELEVISION STATION. 7421
LEASE COSTS FOR AT LEAST ONE YEAR'S USE OF FURNISHINGS, MACHINE,

EQUIPMENT OTHER THAN COMPUTER OR TELECOMMUNICATIONS AND
MEETING OTHER TESTS WHICH DEFINE OPERATING LEASES. 7406
ACCOUNTING OFFICE USE ONLY. LEASE COST FOR FURNISHINGS, MACHINES,

EQUIPMENT OTHER THAN COMPUTER OR TELECOMMUNICATION WITH AN
OPTION TO PURCHASE AND/OR MEETING OTHER TESTS WHICH DEFINE
CAPITAL LEASES. 7376
LEASE OF LAND FOR AT LEAST ONE YEAR. 7461
RENTAL FOR LESS THAN ONE YEAR OF PHONES, FAX MACHINES, MOBILE
PHONES, MODEMS, MICROWAVE EQUIPMENT, SATELLITE DISHES. 7522
LEASE OF TELECOMMUNICATION EQUIPMENT FOR AT LEAST ONE YEAR

MEETING OTHER TESTS DEFINING OPERATING LEASES. 7522
ACCOUNTING OFFICE USE ONLY. LEASE FOR MORE THAN ONE YEAR OF
TELECOMMUNICATIONS EQUIPMENT WITH OPTION TO PURCHASE AND/OR
MEETING OTHER TESTS DEFINING CAPITAL LEASES. 7519
USE FOR LESS THAN ONE YEAR OF COMPUTER MAINFRAMES, INPUT/OUTPUT
DEVICES, MEMORY. NOT FOR SOFTWARE (3562). 7411
LICENSE FEE FOR COMPUTER SOFTWARE USE, PROGRAMS, PROCEDURES
MANUALS, AND RELATED DOCUMENTATION. 7415
USE OF COMPUTER MAINFRAMES, INPUT/OUTPUT DEVICES, MEMORY FOR AT

LEAST ONE YEAR AND MEETING OTHER TESTS DEFINING OPERATING LEASES. 7411
ACCOUNTING OFFICE USE ONLY. USE OF COMPUTER MAINFRAMES,

INPUT/OUTPUT DEVICES, MEMORY WITH OPTION TO PURCHASE AND/OR
MEETING OTHER TESTS DEFINING CAPITAL LEASES. 7385
USE OF MOTOR VEHICLES FOR LESS THAN ONE YEAR. INCLUDES COSTOF
DRIVER. NOT FOR VEHICLE RENTAL WHILE IN TRAVEL STATUS. 7442
USE OF MOTOR VEHICLES FOR AT LEAST ONE YEAR WITH NO OPTION TO

PURCHASE AND/OR MEETING OTHER TEST DEFINING CAPITAL LEASES. 7442
USE OF MOTOR VEHICLES WITH OPTION TO PURCHASE AND/OR MEETING
OTHER TESTS DEFINING OPERATING LEASES. 7352
RENTAL OR CHARTER OF AIRCRAFT. 7445
RENTAL OR CHARTERING OF ANY AQUATIC CRAFT OR EQUIPMENT. 7449

RENTAL OF OFFICE SPACE FOR LESS THAN ONE YEAR. 7462
LEASE OF OFFICE SPACE UNDER A MULTI-YEAR AGREEMENT. 7462
RENTAL FOR LESS THAN ONE YEAR OF LABORATORIES, WAREHOUSE, SHOPS,
ACTIVITY CENTERS. 7468
MULTI-YEAR AGREEMENT FOR THE USE OF LABORATORIES, WAREHOUSES,
SHOPS, ACTIVITY CENTERS. 7468
USE OF BUILDINGS WITH OPTION TO PURCHASE AND/OR MEETING OTHER
TESTS DEFINING CAPITAL LEASES. 7350
PERMISSION FROM HOLDERS OF PATENTS OR COPYRIGHTS TO USE OR
REPRINT THEIR INTELLECTUAL PROPERTY. 7421
RENTAL OF SPACE USED FOR CLASSROOMS, CONFERENCES, EXHIBITS,
PARKING, OR STORAGE. 7470
HOUSING AND ROOM EXPENSES ASSOCIATED WITH ATHLETIC TRAINING AND

INCIDENTAL TO A STUDENT'S PARTICIPATION IN INTERCOLLEGIATE
ATHLETICS. EXPENSES INCURRED FOR STUDENT- ATHLETES WHO REPORT
FOR PRESEASON PRACTICE PRIOR TO THE START OF THE ACADEMIC YEAR.
EXPENSES INCURRED FOR STUDENT- ATHLETES DURING THE INSTITUTION'S
VACATION PERIOD DURING THE REGULAR ACADEMIC YEAR WHEN STUDENT-
ATHLETES ARE REQUIRED TO REMAIN ON THE INSTITUTIONS CAMPUS FOR
ORG PRACTICE OR COMPETITION. COST PERMITTED UNDER NCAA
PERMISIBLE HOUSING & MEALS. 7550
Payments by Payroll to employee to lease/purchase a vehicle (100% taxable
income). Or, payments by Accounts Payable to leasing company/dealership
on behalf of employee (taxable income for personal use portion). Coordinate
between Payroll and Tax Departments. 7031
Used to record expenses for the utilization of space in the University of

Houston Energy Research Park for departments/programs located in that
space. 7470
Lease of academic space under a multi-year agreement. 7470
FOR FACILITIES, PLANNING AND CONSTRUCTION USE ONLY. DEFERRED

MAINTENANCE FOR LEDGER 7, HEAF PROJECTS - GENERAL TRADE - DOORS 7266

MAINTENANCE FOR LEDGER 7, HEAF PROJECTS - GENERAL TRADE - GENERAL 7266

MAINTENANCE FOR LEDGER 7, HEAF PROJECTS - GENERAL TRADE - METAL 7266

MAINTENANCE FOR LEDGER 7, HEAF PROJECTS - GENERAL TRADE -
MILLWORK 7266

SIDEWALKS 7271

SPECIALTIES 7266

MAINTENANCE FOR LEDGER 7, HEAF PROJECTS - PRIME TRADES - ASBESTOS
ABATEMENT 7266

MAINTENANCE FOR LEDGER 7, HEAF PROJECTS - PRIME TRADES - CARPET 7266

MAINTENANCE FOR LEDGER 7, HEAF PROJECTS - PRIME TRADES - CEILINGS 7266

MAINTENANCE FOR LEDGER 7, HEAF PROJECTS - PRIME TRADES -
ELECTRICAL 7266

MAINTENANCE FOR LEDGER 7, HEAF PROJECTS - PRIME TRADES - GLAZING 7266

MAINTENANCE FOR LEDGER 7, HEAF PROJECTS - PRIME TRADES - GRADING 7271
MAINTENANCE FOR LEDGER 7, HEAF PROJECTS - PRIME TRADES - GRAPHICS 7266

MAINTENANCE FOR LEDGER 7, HEAF PROJECTS - PRIME TRADE - HVAC
(HEATING/VENTILATING/AIR CONDITIONING) 7266
FOR FACILITIES, PLANNING AND CONSTRUCTION USE ONLY.

DEFERREDMAINTENANCE FOR LEDGER 7, HEAF PROJECTS - PRIME TRADE -
MASONRY 7266

MAINTENANCE FOR LEDGER 7, HEAF PROJECTS - PRIME TRADE - PAINTING 7266

MAINTENANCE FOR LEDGER 7, HEAF PROJECTS - PRIME TRADE - PAVING 7271

MAINTENANCE FOR LEDGER 7, HEAF PROJECTS - PRIME TRADE - PLASTER 7266

MAINTENANCE FOR LEDGER 7, HEAF PROJECTS - PRIME TRADE - PLUMBING 7266

MAINTENANCE FOR LEDGER 7, HEAF PROJECTS - PRIME TRADE - ROOF 7266

MAINTENANCE FOR LEDGER 7, HEAF PROJECTS - PRIME TRADE - SPRINKLER 7266

MAINTENANCE FOR LEDGER 7, HEAF PROJECTS - PRIME TRADE -
WEATHERPROOFING 7266

MAINTENANCE FOR LEDGER 7, HEAF PROJECTS - SURVEYS / STUDIES -
STRUCTURAL STUDIES 7266

MAINTENANCE FOR LEDGER 7, HEAF PROJECTS - STUDIES/SURVEYS -HVAC -
(HEATING / VENTILATING / AIR CONDITIONING) SURVEYS 7266

MAINTENANCE FOR LEDGER 7, HEAF PROJECTS - STUDIES/SURVEYS
ASBESTOS SURVEYS 7266

MAINTENANCE FOR LEDGER 7, HEAF PROJECTS - UH DIRECTED ACTIVITY -
ELEVATOR 7266
FIRE ALARM 7266

LANDSCAPE 7271

PEST CONTROL 7266

SITE UTILITIES 7266
OVERHEAD CHARGES FOR THE OFFICE OF FACILITIES PLANNING AND

CONSTRUCTION ASSOCIATED WITH A DEFERRED MAINTENANCE
CONSTRUCTION PROJECT. DOES NOT INCLUDE NON-CAPITAL
CONSTRUCTION PROJECTS NOR CAPITAL CONSTRUCTION PROJECTS. FOR
FPC USE ONLY FOR CONSTRUCTION ACTIVITY-DEFERRED MAINTENANCE
PROJECTS. NONE OF THESE COSTS ARE TO BE CAPITALIZED. 7299
Payment to property management company to cover actual or anticipated

reimbursable expenses associated with managing university rental property.
Not a payment for services. 7266
REPAIRS OR MAINTENANCE CONTRACTS FOR ALL STAND ALONE EQUIPMENT

AND FURNISHINGS EXCEPT COMPUTERS, TELECOMMUNICATIONS OR
EQUIPMENT INTEGRATED INTO FACILITIES. 7367
REPAIR COSTS OR MAINTENANCE CONTRACTS FOR REPAIR OF COMPUTER
EQUIPMENT. 7267
DEBUGGING, ONGOING SOFTWARE MAINTENANCE, TELEPHONE SOFTWARE

SUPPORT, AND SOFTWARE MAINTENANCE CONTRACTS. 7262
PURCHASE REPAIRS TO PARKING LOTS,SIDEWALKS, PATIOS, INDOOR AND

OUTDOOR SWIMMING POOLS, TENNIS COURTS, FOUNTAINS, SCULPTURE,
TREE SURGERY. NOT FOR LANDSCAPING NOR MATERIALS USED FOR
MAINTENANCE PERFORMED BY UNIVERSITY EMPLOYEES. 7271
REPAIR COSTS, MAINTENANCE CONTRACTS, AND MOVING OF TV STUDIO

EQUIPMENT, TELECOMMUNICATIONS EQUIPMENT, TELEPHONES, AND FAX
MACHINES. 7514
REPAIR OF UNIVERSITY OWNED OR LEASED VEHICLES. 7368
PURCHASED REPAIRS AND MAINTENANCE CONTRACTS FOR LEASEHOLD

IMPROVEMENTS, AIR CONDITIONING, HEATING, BOILERS, ELEVATORS,
PLUMBING, ROOFS, ELECTRICAL SYSTEMS, SECURITY SYSTEMS, ALARM
SYSTEMS, AND TRANSMITTERS. 7266
PASS THRU SUB C/G A TO 25,000 7643
PASS THRU SUB C/G A $25,000 AND UP 7643
PASS THRU SUB C/G B TO $25,000 7643
PASS THRU SUB C/G B $25,000 AND UP 7643
PASS THRU SUB C/G C TO $25,000 7643
PASS THRU SUB C/G C $25,000 AND UP 7643
PASS THRU SUB C/G D TO $25,000 7643
PASS THRU SUB C/G D $25,000 AND UP 7643
PASS THRU SUB C/G E TO $25,000 7643
PASS THRU SUB C/G E $25,000 AND UP 7643
PASS THRU SUB C/G F TO $25000 7643
PASS THRU SUB C/G F $25,000 AND UP 7643
PASS THRU SUB C/G G TO $25,000 7643
PASS THRU SUB C/G G $2,5000 AND UP 7643
PASS THRU SUB C/G H TO $25,000 7643
PASS THRU SUB C/G H $25,000 AND UP 7643
PASS THRU SUB C/G I TO $25,000 7643
PASS THRU SUB C/G I $25,000 AND UP 7643
INSPECTION FEES, SERVICE CHARGES, CUSTOM FEES, VARIOUS SERVICES. 7210

SERVICES PROVIDED BY OTHER UNIVERSITY DEPARTMENTS AND SERVICE
CENTERS. PAID BY INTERNAL DOCUMENTS. 7299
SERVICES UNDER A WRITTEN CONTRACT NOT CLASSIFIED UNDER ANY
OTHER SUBCODE. 7299
PASS THRU SUB C/G J TO $25,000 7643
PASS THRU SUB C/G J $25,000 AND UP 7643
PASS THRU SUB C/G K TO $25,000 7643
PASS THRU SUB C/G K $25,000 AND UP 7643
PASS THRU SUB C/G L TO $25,000 7643
PASS THRU SUB C/G L $25,000 AND UP 7299
PASS THRU SUB C/G M TO $25,000 7643
PASS THRU SUB C/G M $25,000 AND UP 7643
PASS THRU SUB C/G N TO $25,000 7643
PASS THRU SUB C/G N $25,000 AND UP 7643
PASS THRU SUB C/G O TO $25,000 7643
PASS THRU SUB C/G O $25,000&UP 7643
PASS THRU SUB C/G P TO $25,000 7643
PASS THRU SUB C/G P $25,000 AND UP 7643
PASS THRU SUB C/G Q TO $25,000 7643
PASS THRU SUB C/G Q $25,000 AND UP 7643
PASS THRU SUB C/G R TO $25,000 7643
PASS THRU SUB C/G R $25,000 AND UP 7643
PASS THRU SUB C/G S TO $25,000 7643
PASS THRU SUB C/G S $25,000 AND UP 7643
PASS THRU SUB C/G T TO $25,000 7643
PASS THRU SUB C/G T $25,000 AND UP 7643
PASS THRU SUB C/G U TO $25,000 7643
PASS THRU SUB C/G U $25,000 AND UP 7643
EXTERNAL EXPENSES ASSOCIATED WITH SATISFYING RECORD KEEPING AND

DUE DILIGENCE REQUIREMENTS ON THE DEPARTMENT OF EDUCATION TITLE
4 LOAN PROGRAMS. 7299
EXTERNAL LOAN COLLECTION EXPENSES ASSOCIATED WITH SATISFYING DUE

DILIGENCE REQUIREMENTS ON THE DEPARTMENT OF EDUCATION TITLE 4
LOAN PROGRAMS. 7299
INTERNAL LOAN COLLECTION EXPENSES ASSOCIATED WITH SATISFYING DUE

DILIGENCE REQUIREMENTS ON THE DEPARTMENT OF EDUCATION TITLE 4
LOAN PROGRAMS. 7643
INSPECTION FEES, SERVICE CHARGES, CUSTOM FEES, AND OTHER FEES NOT
INCLUDED IN OTHER EXPENSE ACCOUNTS. 7210
SERVICES PROVIDED BY OTHER UNIVERSITY DEPARTMENTS AND SERVICE
CENTERS. PAID BY INTERNAL DOCUMENTS. 7299
CHARGES FOR SERVICES PROVIDED BY OTHER COMPONENTS. RESTRICTED

TO USE BY UH COMPONENT ACCOUNTING AND BUDGET OFFICES. 7643
SERVICES UNDER A WRITTEN CONTRACT NOT CLASSIFIED UNDER ANY
OTHER ACCOUNT. 7299
Payments for tuition and tuition related fees for students who are inmates in
Texas Department of Criminal Justice (TDCJ) facilities, and are being paid
under a contract between TDCJ and the university 7210
Transfer out of State cash to the Texas Higher Education Coordinating Board,
of tuition funds set aside, for the Texas B-On-TIme program. Amount set aside
is five percent of amount of tuition charged resident undergraduate students
in excess of $46 per SCH. (Educ Code 56.465) Restricted to use by campus
accounting office. 7972
of tuition funds set aside, for the Law School Tuition Load program. Amount
set aside is one percent of amount of tuition charged resident students
enrolled in the School of Law. (Educ Code 61.9731) Restricted to use by
campus accounting office. 7972
Receipted expenses reimbursed to independent contractors not classified

under any other account. Use account 53857 for fees paid to contractors not
classified under any other account for services performed by the contractor. 7299
of tuition funds set aside, for the Doctoral Incentive Loan program. Amount
set aside is $2 per SCH of amount of tuition charged each student enrolled in
a doctoal degree program. (Educ Code 56.095) Restricted to use by campus
accounting office. 7972
SALARY REIMBURSEMENT AGREEMENT TO $25,000
A written agreement between universities to reimburse each other for the
cost of training and/or salary of an employee while the employee is working
or training on a project at the other university, where the amount is less than
$25,000. 7643
SALARY REIMBURSEMENT AGREEMENT $25,000 AND UP

A written agreement between universities to reimburse each other for the
cost of training and/or salary of an employee while the employee is working
or training on a project at the other university where the amount is equal to
or greater than $25,000. 7643
OTH TRFR OUT BTW ST AGY
GOODS PURCHASED FOR ADMINISTRATIVE USE TO BE CONSUMED

WITHINTHE YEAR EXCEPT TELECOMMUNICATIONS SUPPLIES (FAX PAPER),
SHOP SUPPLIES, AND BOTTLED WATER. 7300
Bottled water, coffee, and other refreshments.

May be purchased from a delivery service or retail store.
Use account 53900 for cups, coffee filters, and other supplies.
GOODS PURCHASED FOR USE IN RESEARCH FACILITIES, CLASSROOMS,

SEMINARS, LABORATORIES, COLLOQUIA TO BE CONSUMED WITHIN THE
YEAR. PURCHASES USING CONTRACT/GRANT FUNDS (LEDGER 5)
RESTRICTED TO RESEARCH PURPOSES ONLY. PURCHASES OF ANIMAL FEED,
ANIMAL CARE SUPPLIES, SHOP SUPPLIES AND TELECOMMUNICATIONS
SUPPLIES TO USE SPECIFIC SUBCODES. 7300
COST OF OPERATING GOODS AND MATERIALS PURCHASED FOR

ADMINISTRATIVE USE TO BE CONSUMED WITHIN THE YEAR. USED FOR
ALLOCATING COSTS TO DEPARTMENTAL UNITS BY A CENTRAL OPERATING
FACILITY BASED ON A SET RATE OR ACTUAL USAGE. FOR ACCOUNTING
JOURNAL ENTRIES ONLY 7300
PURCHASE OF FILM, DEVELOPER, PRINTING SUPPLIES FOR DEVELOPING AND

PROCESSING. PURCHASE OF PHOTOGRAPHS, MICROFICHE, MICROFILM.
NOT FOR FILMING SERVICES. 7300
TECHNICAL AND PROFESSIONAL MAGAZINES, NEWSPAPERS, JOURNALS,

PERIODICALS, OR DIRECTORIES NOT PERMANENTLY RETAINED. DOES NOT
INCLUDE CAPITALIZED MATERIALS RETAINED IN OFFICIAL UNIVERSITY
LIBRARIES 7303
SOCIAL AND CIVIC PUBLICATIONS FOR PUBLIC RELATIONS AND NON-

ESSENTIAL DEPARTMENTAL FUNCTIONS, EXCEPT FOR CAPITALIZED
MATERIALS IN OFFICIAL UNIVERSITY LIBRARIES. 7303
BOOKS, SUBSCRIPTIONS, REFERENCE DISKS, MICROFILM, SLIDES, VIDEOS,
CASSETTES, AND OTHER REFERENCE MATERIALS PERMANENTLY RETAINED BY
OTHER THAN OFFICIAL UNIVERSITY LIBRARIES. 7382
CLOTH SUPPLIES INCLUDING TOWELS, SHEETS, BLANKETS, SHOWER
CURTAINS, FABRICS. 7333
CONSUMABLE SUPPLIES FOR SHOP AND GENERAL FACILITIES OPERATION. 7300
GOODS PURCHASED FOR USE IN ATHLETIC SPORTING EVENTS AND PRACTICE

SESSIONS THAT WILL BE USED OR CONSUMED WITHIN A YEAR AND
COSTING LESS THAN $500. INCLUDES BALLS, BATS, TEES AND STOP
WATCHES. NOT FOR INVENTORIED EQUIPMENT COSTING FROM $500 TO
$999.99 NOR FOR CAPITAL EQUIPMENT COSTING $1000 OR MORE.
RESTRICTED TO USE BY THE ATHLETIC DEPARTMENT. 7334
GOODS PURCHASED FOR ADMINISTRATIVE USE TO BE CONSUMED WITHIN

ONE YEAR AND ASSOCIATED WITH THE USE AND OPERATION OF COMPUTER
EQUIPMENT. 7300
FAX PAPER, OTHER CONSUMABLES RELATED TO TELECOMMUNICATIONS

OPERATIONS, PHONE RECEIVERS, CORDS, JACKS HEADSETS, CABLE, AND
REPLACEMENT PARTS, IF THE PART DOES NOT INCREASE THE VALUE OR THE
USEFUL LIFE OF THE ASSET BY 25% OR MORE. 7510
VARIOUS FORMS OF BLANK MAGNETIC MEDIUM TO BE USED FOR THE

TRANSMITTAL OF ORAL OR VISUAL INFORMATION. VHS TAPE, CASSETTE
RECORDER TAPE. 7334
COMPUTER SOFTWARE - EXPENSED

Computer programs whose single unit cost is less than $100,000 or with a
useful life
of less than one year. 7380
Goods purchased for use in research projects and research laboratories that
will be consumed within one year. Does not include supplies purchased for
general administrative use. 7300
Goods purchased for classrooms and instruction that will be consumed within
one year. For research and lab supplies, use account 53917 instead. 7300
RECYCLED OFFICE SUPPLIES

Goods made from recycled materials that were purchased for administrative
use and will be consumed within a year. 7300
Payments made on behalf of University by Foundations for general office

supplies.
TO RECORD THE COST OF MEALS FOR CLASS PARTICIPANTS IN EXECUTIVE

AND OTHER PROGRAMS WHERE MEALS ARE A PART OF THE TUITION AND FEE
CHARGES. 7300
Bottled water, coffee, and other refreshments.
May be purchased from a delivery service or retail store.
Use account 53900 for cups, coffee filters, and other supplies.
NON-CONTROLLED LIQUID, POWDER OR SOLID CHEMICALS, AND

COMPOUNDS USED AND CONSUMED IN RESEARCH, CLINICAL AND
LABORATORY ACTIVITIES. 7310
CONTAINER FEES. RENTAL CHARGES FOR GAS CYLINDERS. 7210
OXYGEN, HELIUM, NITROGEN AND OTHER GASES USED AND CONSUMED IN
RESEARCH AND LABORATORY ACTIVITIES. 7310
EXPERIMENTAL DRUGS INCLUDING CONTROLLED SUBSTANCES AND MEDICAL

ITEMS USED FOR LABORATORY AND RESEARCH ACTIVITIES. 7312
PHOTOGRAPH X-RAY FILMS AND REPLACEMENT BULBS USED IN LABORATORY,
CLINICAL, AND RESEARCH ACTIVITIES. 7312
PURCHASE OF HUMAN CADAVERS, ANIMALS, BIRDS, REPTILES, EGGS,

TISSUES, PARTS, OR OTHER FAUNA FOR RESEARCH PURPOSES. 7384
NON-HAZARDOUS HARDWARE AND RAW MATERIAL USED IN LABORATORY

AND RESEARCH OPERATIONS INCLUDING BOLTS, LUMBER, METAL, WIRE,
ANIMAL FEED, ANIMAL DRUGS (OTHER THAN REGULATED CONTROLLED
SUBSTANCES AS DEFINED BY THE US DEA), AND ANIMAL CARE SUPPLIES. 7328
LASERS NOT REGULATED BY THE TEXAS DEPARTMENT OF STATE HEALTH

SERVICES (OTHER THAN CLASS 3B AND 4) USED IN LABORATORY, CLINCIAL,
AND RESEARCH OPERATIONS, AS DEFINED BY ENVIRONMENTAL HEALTH AND
SAFETY, WITH A COST OF LESS THAN $5,000. 7334
RISK GROUP 1 BIOLOGICAL AGENTS USED IN LABORATORY, CLINICAL, AND

RESEARCH ACTIVITIES, AS DEFINED BY THE NATIONAL INSTITUTES OF
HEALTH. 7310
CONTROLLED LIQUID, POWDER OR SOLID CHEMICALS, AND COMPOUNDS

USED AND CONSUMED IN RESEARCH, CLINCAL, AND LABORATORY
ACTIVITIES. CONTROLLED CHEMICALS DEFINED BY THE ENVIRONMENTAL
HEALTH AND SAFETY DEPARTMENT. 7310
X-RAY MACHINES USED IN LABORATORY, CLINICAL, AND RESEARCH
ACTIVITIES WITH A COST OF LESS THAN $5,000. 7334
HAZARD CONTROL HARDWARE AND RAW MATERIAL USED IN LABORATORY,

CLINCIAL, AND RESEARCH OPERATIONS, AS DEFINED BY ENVIRONMENTAL
HEALTH AND SAFETY, INCLUDING ALL BIOLOGICAL SAFETY CABINETS WITH A
COST OF LESS THAN $5,000. 7328
EQUIPMENT CONTAINING LASERS REGULATED BY THE TEXAS DEPARTMENT
OF STATE HEALTH SERVICES (CLASS 3B AND 4) USED IN LABORATORY, C
LINCIAL, AND RESEARCH OPERATIONS, AS DEFINED BY ENVIRONMENTAL
HEALTH AND SAFETY, WITH A COST OF LESS THAN $5,000. 7334
CONTROLLED BIOLOGICAL AGENTS (RISK GROUP 3 OR SELECT AGENTS AND

TOXINS) USED IN LABORATORY, CLINICAL, AND RESEARCH ACTIVITIES, AS
DEFINED BY THE NATIONAL INSTITUTES OF HEALTH, ANIMAL AND PLANT
INSPECTION SERVICES, AND CENTERS FOR DISEASE CONTROL AND
PREVENTION. 7310
RADIOACTIVE MATERIALS USED IN LABORATORY, CLINICAL, AND RESEARCH
ACTIVITIES. 7310
CONTROLLED SUBSTANCES AND DANGEROUS DRUGS AS WELL AS

PRECURSORS REGULATED BY THE US DRUG ENFORCEMENT AGENCY OR
TEXAS DEPARTMENT OF PUBLIC SAFETY. 7310
MEDICAL SUPPLIES USED IN UNIVERSITY HEALTH FACILITIES. 7312
PRESCRIPTION MEDICINES AND OVER THE COUNTER DRUGS DISPENSED OR
CONSUMED. 7312
INVENTORIED MEDICAL DEVICES COSTING LESS THAN $500 USED TO ASSIST

IN THE HEALING OF SICK OR INJURED PATIENTS, STUDENTS, 7334
MEDICAL LABORATORY CHARGES INCURRED TO EVALUATE SAMPLES AND

DATA OBTAINED BY THE HEALTH CLINIC, OPTOMETRY CLINIC, ETC. 7299
FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY - NON-CAPITAL PROJECTS.

CONTRACTS FOR RENOVATION/REPAIR OR REHABILITATION OF EXISTING
PERMANENT STRUCTURES. INCLUDES ANY CHANGE ORDERSTO THE
GENERAL PRIMARY CONSTRUCTION ACCOUNT. NONE OF THESE COSTS ARE
TO BE CAPITALIZED. 7266

MISC CONSTRUCTION CONTRACTS FOR RENOVATION/REPAIR OR
REHABILITATION OF EXISTING PERMANENT STRUCTURES. NONE OF THESE
COSTS ARE TO BE CAPITALIZED. 7266
FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY-NON-CAPITAL PROJECTS.

PLUMBING, ELECTRICAL AND BUILDING MATERIALS USED IN THE
MAINTENANCE OF FACILITIES SUCH AS WINDOW PANES, DOOR STOPS,
LUMBER, WASHERS, WIRE AND SWITCHES. RAW MATERIALS USED IN
CONSTRUCTING OF REMODELING NON-CAPITALIZED FACILITIES. NONE OF
THESE COSTS ARE TO BE CAPITALIZED. 7328
FOR FPC USE ONLY FOR CONSTRUCTION ACITIVITY-NON CAPITAL PROJECTS.
IMPROVEMENTS OR ADDITIONS TO UNIVERSITY-OWNED PERMANENT
STRUCTURES. NONE OF THESE COSTS ARE TO BE CAPITALIZED. 7343

COSTS FOR RENOVATION/REPAIR OR REHABILITATION OF TELEPHONES,
TELEPHONE SYSTEMS, AND OTHER COMMUNICATIONS EQUIPMENT. NONE
OF THESE COSTS ARE TO BE CAPITALIZED. 7517
FOR FPC ONLY FOR CONSTRUCTION ACTIVITY - NON-CAPITAL PROJECTS.

COSTS OF RENOVATION/REPAIR OR REHABILITATION OF CABLING AND
REALTED EQUIPMENT FOR SECURITY/FIRE ALARM SYSTEMS. NONE OF THESE

COST OF RENOVATION/REPAIR OR REHABILITATION OF EQUIPMENT AFFIXED
AS AN INTEGRAL PART OF A BUILDING. NONE OFTHESE COSTS ARE TO BE
CAPITALIZED. 7330
FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY-NON CAPITAL PROJECTS.

PURCHASED REPAIRS AND MAINTENANCE CONTRACTS FOR LEASEHOLD
IMPROVEMENTS, AIR CONDITIONING, HEATING, BOILERS, ELEVATORS,
PLUMBING, ROOFS, ELECTRICAL SYSTEMS,SECURITY SYSTEMS, ALARM
SYSTEMS AND TRANSMITTERS. NONE OF THESE COSTS ARE TO BE
CAPITALIZED. 7266

COST OF RENOVATION/REPAIR OR REHABILITATION OF LANDSCAPING
IMPROVEMENTS INVOLVED IN SITE DEVELOPMENT TO UNIVERSITY-OWNED
PROPERTIES. INCLUDING ANY CHANGE ORDERS TO THE LANDSCAPING
CONTRACT. LANDSCAPING TO INCLUDE SODDING, DIRT, IRRIGATION,
FERTILIZER, BARK CHIPS, GRAVEL AND OTHER NURSERY SUPPLIES. NONE OF

COST OF RENOVATION/REAPIR OR REHABILITATION OF LANDSCAPE
IMPROVEMENTS BY MEANS OF VEGETATION, PLANTS, AND OTHER FLORA
USED FOR SOIL EROSION PREVENTION. NONE OF THESE COSTS ARE TO BE
CAPITALIZED. 7331
COST OF RENOVATION/REPAIR OR REHABILITATION OF UTILITY
IMPROVEMENTS INVOLVED IN SITE DEVELOPMENT TO UNIVERSITY-OWNED
PROPERTIES. INCLUDING ANY CHANGE ORDERS TO THE UTILITIES
CONTRACT. INCLUDES LIGHTING, WATER, GAS, DRAINAGE, SEWER
SYSTEMS. NONE OF THESE COSTS ARE TO BE CAPITALIZED. 7266

COST OF RENOVATION/REPAIR OR REHABILITATION OF PARKING LOTS
INCLUDING RELATED GATES, METERS, CURBS, OR STRIPES. INCLUDES ANY
CHANGE ORDERS TO THE PARKING LOT CONTRACT. NONE OF THESE COSTS
ARE TO BE CAPITALIZED. 7271

MISCELLANEOUS COST OF RENOVATION/REPAIR OR REHABILITATION FOR
SITE DEVELOPMENT TO UNIVERSITY OWNED PROPERTIES. NONE OF THESE
FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY- NON-CAPITAL PROJECTS.

COSTS FOR DEMOLITION, CLEARING, LEVELING A SITE. NOT ASSOCIATED
WITH THE CONSTRUCTION OF A BUILDING OR OTHER PERMANENT
STRUCTURE. NONE OF THESE COSTS ARE TO BE CAPITALIZED. 7266
Environmental remediation of facilities. 7266
FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY - NON-CAPITAL PROJECTS

MISCELLANEOUS COSTS AND FEES ASSOCIATED WITH A UNIVERSITY OWNED
SITE. NONE OF THESE COSTS ARE TO BE CAPITALIZED. 7210

FEES AND CHARGES PAID TO PROFESSIONALS FOR ESTIMATING THE COST
OF A RENOVATION/REPAIR OR REHABILITATION PROJECT. NONE OF THESE

FEES AND CHARGES PAID TO PROFESSIONALS FOR ARCHITECTURAL
SERVICES DIRECTLY ASSOCIATED WITH A RENOVATION/REPAIR OR
REHABILITATION PROJECT. INCLUDES CONCEPTUAL, SCHEMATIC OR
ARCHITECTURAL DESIGN FEES AND REIMBURSABLE EXPENSES. NONE OF
FEES AND CHARGES PAID TO PROFESSIONALS FOR ENGINEERING SERVICES
DIRECTLY ASSOCIATED WITH A RENOVATION/ REPAIR OR REHABILITATION
PROJECT. INCLUDES CONCEPTUAL, SCHEMATIC, OR ENGINEERING DESIGN
FEES AND REIMBURSABLE EXPENSES. NONE OF THESE COSTS ARE TO
BE CAPITALIZED. 7256

FEES AND CHARGES PAID TO PROFESSIONALS FOR INTERIOR DESIGN
SERVICES DIRECTLY ASSOCIATED WITH A RENOVATION/REPAIR OR
REHABILITATION PROJECT. INCLUDES CONCEPTUAL, SCHEMATIC, OR
DESIGN FEES AND REIMBURSABLE EXPENSES. NONE OF THESE COSTS ARE

FEES & CHARGES PAID TO PROFESSIONALS FOR INTERIOR DESIGN FEES FOR
AUDIO/VISUAL AND VOICE DATA SYSTEMS DIRECTLY ASSOCIATED WITH A
RENOVATION/REPAIR OR REHABILITATION PROJECT. INCLUDES CONCEPTUAL,
SCHEMATIC OR DESIGN FEES AND REIMBURSABLE EXPENSES. NONE OF

MISCELLANEOUS FEES PAID FOR PROFESSIONAL SERVICES DIRECTLY
ASSOCIATED WITH A RENOVATION/REPAIR OR REHABILITATION PROJECT NOT
INCLUDED IN SUBCODES 4681-4685. INCLUDES GRAPHICS DESIGN
SERVICES AND SECURITY SYSTEMS. NONE OF THESE COSTS ARE TO BE
CAPITALIZED. 7253

ITEMS REQUESTED FROM SERVICE CENTERS FOR INTERNAL USE. USE SCR
FORM. NONE OF THESE COSTS ARE TO BE CAPITALIZED 7300

SERVICE PROVIDED BY OTHER UNIVERSITY DEPARTMENTS AND SERVICES
CENTERS. PAID BY INTERNAL DOCUMENTS. NONE OF THESE COSTS ARE

WRITTEN OR GRAPHIC MEDIA PRINTING AND COPYING SER-VICES BY OFF-
CAMPUS VENDORS FOR ADMINISTRATIVE PURPOSES RELATED TO
RENOVATION/REPAIR PURPOSES. PUBLISHER'S REPRINTING CHARGES FOR
ADDITIONAL COPIES OF JOURNALS, ARTICLES, PUBLICATIONS AND SPECS.
NONE OF THESE COSTS ARE TO BE CAPITALIZED. 7273
OVERHEAD CHARGES FOR THE OFFICES OF FACILITIES, PLANNING AND
CONSTRUCTION ASSOCIATED WITH A RENOVATION/REPAIR OR
REHABILITATION PROJECT. NONE OF THESE COSTS ARE TO BE CAPITALIZED. 7299

RESPONSIBILITY IN ANY AREA NOT CATEGORIZED UNDER OTHER SUBCODES.
(FOR LEGAL FEES, USE 5010). THESE SERVICES ARE ASSOCIATED WITH A
RENOVATION/REPAIR OR REHABILITATION PROJECT. NONE OF THESE

TESTING COSTS SUCH AS MATERIAL TESTING AND INSPECTION FEES
ASSOCIATED WITH A RENOVATION/REPAIR OR REHABILITATION PROJECT.
NONE OF THESE COSTS ARE TO BE CAPITALIZED. 7253

TESTING COSTS SUCH AS SUBTERRANEAN REPORTS ASSOCIATED WITH A
RENOVATION/REPAIR OR REHABILITATION PROJECT. NONE OF THESE COSTS

SURVEYING COSTS SUCH AS TOPOGRAPHICAL AND BOUNDARY FEES
ASSOCIATED WITH A RENOVATION/REPAIR OR REHABILITATION PROJECT.
NONE OF THESE COSTS ARE TO BE CAPTIALIZED. 7253

ENVIRONMENTAL IMPACT STUDY FEES ASSOCIATED WITH A
RENOVATION/REPAIR OR REHABILITATION PROJECT. NONE OF THESE COSTS

FEES FOR TESTING AND BALANCING OF BUILDING SYSTEMS SUCH AS
HEATING/VENTILATING/AIR CONDITIONING/WATER ASSOCIATED WITH A
RENOVATION/REPAIR OR REHABILITATION PROJECT. NONE OF THESE
COSTS ASSOCIATED WITH FREIGHT AND MOVING OF ART WORK AS PART OF
RENOVATION/REPAIR OR REHABILITATION PROJECT. INCLUDES FREIGHT IN
AND OUT, DELIVERY, AIR EXPRESS, HOT SHOT, ARMORED CAR, DRAYAGE,
TOWING, SHIPPING, DETENTION OF A FREIGHT HAUL. NONE OF THESE

WRITTEN OR GRAPHIC MEDIA PRINTING AND COPYING SERVICES BY OFF-
CAMPUS VENDORS FOR ADMINISTRATIVE PURPOSES RELATED TO
RENOVATION/REPAIR OR REHABILITATION OF ART WORK. INCLUDES
PUBLISHER'S REPRINTING CHARGES FOR ADDITIONAL COPIES OF JOURNALS,
ARTICLES, AND PUBLICATIONS. NONE OF THESE COSTS ARE TO BE
CAPITALIZED. 7334

MISCELLANEOUS SERVICES RENDERED ON A FEE BASIS
FORRENOVATION/REPAIR OR REHABILITATION AND NOT READILY IDENTIFIED
IN OTHER ADMINISTRATIVE COST SUBCODES 4691-4698. NONE OF THESE
7266
7266
Record cost to construction projects for funding of System-Wide Art

Acquisition Committee activities and procurement of art; UH is required by
TX Gov Code 444.029 to spend a portion of certain construction budgets for
fine arts projects. 7210
Telecommunications infrastructure where the unit cost is less than $500,000.

Includes but is not limited to: fiber optic systems, key systems, PBXs
systems, radio tower, telephone distribution system, television tower. None
of these costs are to be capitalized. 7521
SUPPLIES CONSUMED OR PROVIDED BY JANITORIAL OPERATIONS SUCH AS

SOAP, TOILET PAPER, CLEANING SOLUTIONS. NOT FOR TOOLS SUCH AS
BROOMS, BRUSHES, MOPS (4890). 7300
PLUMBING, ELECTRICAL, AND BUILDING MATERIALS USED IN THE

MAINTENANCE OF FACILITIES SUCH AS WIDOW PANES, DOOR STOPS,
LUMBER, WASHERS, WIRE, SWITCHES. RAW MATERIALS USED IN
CONSTRUCTING OR REMODELING NON-CAPITALIZED FACILITIES. 7328
FERTILIZER, INSECTICIDE, DIRT, MULCH, PLANT CARE SUPPLIES THAT
ENHANCE AND MAINTAIN GROUNDS FLORA. 7328
PLANTS AND OTHER FLORA USED FOR SOIL EROSION PREVENTION OR
RESEARCH. 7331
GASOLINES, DIESEL, KEROSENE, OTHER FUELS AND FUEL ADDITIVES. 7304
NATURAL OR LIQUIFIED PETROLEUM GAS USED FOR VEHICULAR FUEL. 7304

OIL, GREASE, LUBRICANTS USED IN MACHINERY OR VEHICLES. 7304
COOLANT GAS (FREON) FOR USE IN REFRIGERATION AND AIR CONDITIONING
UNITS. 7310
ALL FIREARMS, REGARDLESS OF AMOUNT. ALL STEREO SYSTEMS, CAMERAS,

VIDEO CAMERAS, VIDEO RECORDER/LASERDISK PLAYERS, CAMCORDERS,
TELEVISION/VCR COMBINATIONS, TELEVISION SETS, VIDEO CASSETTE
RECORDERS, DATA PROJECTORS COSTING FROM $500.00 TO $4999.99
AND HAVING A USEFUL LIFE OF ONE YEAR OR MORE. 7374
DESKTOP, LAPTOP, AND HANDHELD COMPUTERS AND PRINTERS WITH A

COST BETWEEN $500 AND $4,999.99 AND A USEFUL LIFE OF ONE YEAR OR
MORE. 7378
REPAIR, REPLACEMENT AND FABRICATED PARTS FOR BOTH FIXED AND

MOVABLE MACHINERY, EQUIPMENT, FURNISHINGS, VEHICLES, HEATING AND
COOLING SYSTEMS AND TRANSMITTERS, WHICH INCREASE USEFUL LIFE OR
VALUE OF THE ORIGINAL BY NO MORE THAN 25%. NOT COMPUTER PARTS
(54359). 7330
COMPUTER EQUIPMENT COSTING LESS THAN $5000.00, OR HAVING A

USEFUL LIFE OF LESS THAN ONE YEAR, WHICH INCLUDES CD ROMS,
CONTROLLERS, DOCKING STATIONS, HUBS, COMPUTER MOUSE AND
MONITOR (WHEN SOLD SEPARATELY FROM A COMPUTER), SERVERS,
MINICOMPUTERS, AND PORTABLE PRINTERS.THIS ACCOUNT IS NOT TO BE
USED FOR DESKTOP OR LAPTOP COMPUTERS. 7377
COMPUTER PARTS AND FURNISHINGS COSTING LESS THAN $5,000.00 OR
WITH A USEFUL LIFE OF LESS THAN ONE YEAR. 7335
TELECOMMUNICATIONS EQUIPMENT, SUCH AS FAX MACHINES AND

TELECOPIERS COSTING LESS THAN $5000.00 PER UNIT OR WITH A USEFUL
LIFE OF LESS THAN ONE YEAR. 7517
EXPENDABLE FURNISHINGS, EQUIPMENT, INCLUDING AUDIO/VISUAL

EQUIPMENT, AND TOOLS COSTING LESS THAN $5,000 OR WITH A USEFUL
LIFE OF LESS THAN ONE YEAR, USED IN CLASSROOMS AND OFFICES,
LABORATORIES, SHOPS, OR FOR CLEANING, SUCH AS STAPLERS, TAPE
DISPENSERS, BROOMS, LABORATORY GLASSWARE, ANIMAL CARE
EQUIPMENT, AND SAFETY SHOES. SEE ACCOUNT 54354 FOR SPECIFIC STATE
CONTROLLED EQUIPMENT VALUED BETWEEN $500 AND $4,999. 7334
COST OF RENOVATION/REPAIR OR REHABILITATION OF FURNISHINGS
REQUIRED BY THE USER FOR FACILITIES OPERATIONS. NONE OF THESE

COST OF RENOVATION/REPAIR OR REHABILITATION OF EQUIPMENT REQUIRED
BY THE USER FOR FACILITIES OPERATIONS. NONE OF THESE COSTS ARE TO
BE CAPITALIZED. 7334
SCULPTURE, PAINTING, OR OTHER FINE ART COSTING LESS THAN $5000 OR
HAVING USEFUL LIFE OF LESS THAN ONE YEAR. 7334

COMMISSIONS, FEES & COSTS OF RENOVATION/REPAIR OR REHABILITATION
OF ART WORK. INCLUDING SCULPTURES, PAINTINGS OR OTHER FINE ART
ORIGINALLY COSTING $5000 OR MORE AND HAVING A USEFUL LIFE OF ONE
YEAR OR MORE. NONE OF THESE COSTS ARE TO BE CAPITALIZED. 7334

MISCELLANEOUS COST OF RENOVATION/REPAIR OR REHABILITATION OF
ITEMS NECESSARY IN THE OPERATION OF A BUILDING NOT INCLUDED IN
FURNITURE SUBCODE 4891 OR EQUIPMENTSUBCODE 4892. NONE OF
Payments for additional parts, enhancements, or improvements to previously

acquired assets classified as controlled furnishings and equipment. Additions
will either increase the level of service capacity of the asset or improve the
efficiency or operating costs of the asset. The total cost of the asset will be
less than $5000, and the asset will have an estimated useful life of one year
or more. The asset is controlled by an assigned inventory tag. Due to the
asset's nature, it is required to be secured and tracked in the Statewide
Property Accounting (SPA) system. 7374
Payments made on behalf of University by Foundations for computing

supplies, equipment, and maintenance. Used to record Gifts-in-Kind
expenses only. 7377
UNIVERSITY SUPPLIED CLOTHING AND UNIFORMS FOR STUDENTS AND

EMPLOYEES FOR PROTECTION OR RECOGNITION PURPOSES. REQUIRED BY
AND PERMANENTLY RETAINED BY THE UNIVERSITY. NOT SAFETY SHOES
(4890). 7334
CLOTHING, UNIFORMS, OR CLOTHING ALLOWANCE SUPPLIED BY THE
UNIVERSITY BUT RETAINED BY THE EMPLOYEE. 7334
FOOD USED IN TEACHING SERVICE MISSIONS OF THE UNIVERSITY. USE FOR:
CLASSES, RESEARCH/SERVICE PROJECTS, DRAMATIC PERFORMANCES,
HUMAN DEVELOPMENT LAB, CHILD CARE CENTER. 7315
ITEMS REQUESTED FROM SERVICE CENTERS FOR INTERNAL USE. 7300

FEES PAID TO INDEPENDENT ATTORNEYS OR LEGAL FIRMS FOR SERVICES
RENDERED. 7258
LEGAL AND OTHER FEES PAID TO THE STATE ATTORNEY-GENERAL FOR
SERVICES RENDERED. 7258
FEES PAID TO ATTORNEYS FOR SERVICES RELATED TO FILING CLAIMSON
DEBTORS TO THE UNIVERSITY. 7258
FEES PAID TO ATTORNEYS FOR LEGAL MATTERS INVOLVING GOVERNMENTAL
ENTITIES. 7258
FEES PAID TO ATTORNEYS FOR LEGAL MATTERS INVOLVING
EMPLOYEE/EMPLOYER RELATIONSHIP SITUATIONS. 7258
VENDOR FEES AND REIMBURSED EXPENSES AS WITNESSES IN CIVIL

PROCEEDINGS AND EXPERT WITNESSES GIVING TESTIMONY IN COURT. 7254
WITNESS FEES AND REIMBURSABLE EXPENSES IN CRIMINAL CASES WHEN

THE WITNESS IS SUBPOENAED OUTSIDE THE COUNTRY IN WHICH HE OR SHE
LIVES. ALSO ADMINISTRATIVE HEARING FEES. 7224
INCIDENTAL EXPENSES, OTHER THAN FEES PAID FOR ATTORNEYS' TIME, TO

REPRESENT THE UNIVERSITY IN COURT OR GIVE ADVICE REGARDING
MATTERS INVOLVING FEDERAL, STATE, OR LOCAL GOVERNMENT. 7258
INCIDENTAL EXPENSES, OTHER THAN FEES PAID FOR ATTORNEYS' TIME TO

REPRESENT THE UNIVERSITY IN COURT OR GIVE ADVICE AND SERVICES
REGARDING LEGAL ACTIVITY INVOLVING PERSONNEL. 7258
INCIDENTAL EXPENSES, OTHER THAN FEES PAID FOR ATTORNEYS' TIME, TO

REPRESENT THE UNIVERSITY IN COURT OR GIVE LEGAL ADVICE AND
SERVICES REGARDING MATTERS NOT RELATED TO GOVERNMENTAL
JURISDICTION OR PERSONNEL. 7258
FEES AND EXPENSES OF PROFESSIONALS RETAINED TO REPRESENT THE

UNIVERSITY'S INTEREST IN DEALING WITH FEDERAL OR STATE
LEGISLATURES. 7253
LIEN FILING FEES, FILING OF TITLES AND OTHER DOCUMENTS FILED WITH A
DISTRICT OR COUNTY CLERK FOR WHICH A FEE IS REQUIRED BY LAW. 7222
TRANSCRIPTION FEES TO COURT REPORTERS, FILING FEES FOR SUITS ON
BEHALF OF THE UNIVERSITY. 7223
RESTRICTED TO CONTROLLER'S OFFICE. PAID TO EMPLOYEES IN
SETTLEMENT OF PERSONAL WORK-RELATED INJURIES. 7947
RESTRICTED TO CONTROLLER'S OFFICE. AMOUNT PAID TO THE STATE POOL

FOR JOBLESS BENEFITS BASED ON AN ESTABLISHED PERCENT OF A PORTION
OF EACH EMPLOYEES' SALARY. 7984
WORKMAN'S COMPENSATION CLAIMS PAID BY STATE ON BEHALF OF UH.

RESTICTED TO USE BY UH COMPONENT ACCOUNTING AND BUDGET OFFICES. 7947
UNEMPLOYMENT COMPENSATION CLAIMS PAID BY STATE ON BEHALF OF OF

UH. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING AND BUDGET
OFFICES. 7984
Expenditure Adjustments Within Agency, Fund or Account, and Fiscal Year.

Deposit into the USAS appropriated account for the amount the Comptroller's
office is authorized to deduct the amount of a person's indebtedness to the
state or tax liablity from any amount the state owes the student or the
student's successor. 7970
To record the reimbursement of General Revenue for the institution of higher

education share of the statewide allocated costs as identified in the
Statewide Cost Allocation Plan (SWCAP) 7953
Legal Settlement Payments to Attorneys. 7225
Legal Settlement Payments to Planiffs. 7226
GROUP MEDICAL INSURANCE COVERAGE FOR STUDENTS. 7204
PREMIMUMS ON INSURANCE POLICIES COVERING LOSSES DUE TO THEFT,

DESTRUCTION OR DAMAGE TO UNIVERSITY BUILDINGS, CONTENTS,
VEHICLES, AND OTHER PROPERTY. 7204
DISTRIBUTION OF OVERRIDING OIL ROYALTY INTEREST (ORRI). TO RECORD

THE TRANSFER PAYMENT OF THE ORRI IN THE MELROSE THOMPSON OIL
COMPANY PRODUCTION OF GAS, OIL, OR OTHER MINERALS THAT WAS
EXTRACTED AND PRODUCED FROM UNDERGROUND NATURAL GAS DEPOSITS. 7210
TO RECORD THE COSTS, CHARGES, AND EXPENSES INCURRED BY THE

MELROSE THOMPSON OIL COMPANY DURING THE PROCESS OF EXTRACTING
AND PRODUCING GAS, OIL, OR OTHER MINERALS FROM UNDERGROUND
NATURAL GAS DEPOSITS. 7299
COURT JUDGEMENTS AND AMOUNTS IMPOSED BY OTHERS FOR THE NON-

COMPLIANCE TO REGULATIONS, POLICIES, OR CONTRACT SPECIFICATIONS. 7226
INTEREST DUE ON LATE PAYMENTS UNDER PROVISIONS OF THE LATE
PAYMENT ACT. 7806
FINANCING CHARGES ON LOANS TO ACQUIRE PROPERTY THAT IS NOT PART
OF THE PLANT FUND GROUP. 7802
FINANCING CHARGES ON LOANS TO ACQUIRE PROPERTY THAT IS RECORDED
IN THE PLANT FUND GROUP. ***NOT TO BE USED FOR REVENUE BONDS
DEBT SERVICE*** 7802
SERVICE FEES AND MISCELLANEOUS CHARGES RELATED TO THE ISSUANCE
OR MAINTENANCE OF DEBT 7210
REDUCTIONS TO OUTSTANDING OBLIGATIONS FOR FUNDS BORROWED FROM

FINANCIAL INSTITUTIONS ACCORDING TO A SET SCHEDULE OF PAYOFF OR
AS APPROVED.
***NOT TO BE USED FOR REVENUE BONDS DEBT SERVICE*** 7804
SERVICE CHARGE ASSESSED BY A FINANCIAL INSTITUTION FOR PROCESSING

CREDIT CARD TRANSACTIONS. RECORDED AS AN EXPENSETO THE
ACCOUNT. FOR USE BY ACCOUNTING OFFICES ONLY. PREVIOUSLY
RECORDED TO 0512 OR 0517. 7210
A FEE OR SERVICE CHARGE ASSESSED BY A FINANCIAL INSTITUTION FOR

PROCESSING DEMAND ACCOUNT OR INVESTMENT ACCOUNT TRANSACTIONS
OR OTHER FINANCIAL TRANSACTIONS. ALSO INCLUDES CHARGES FOR
ANALYSIS, BOOKKEEPING, AND COST OF BANK FORMS. RECORDED AS AN
EXPENSE TO THE ACCOUNT. FOR USE BY ACCOUNTING OFFICES ONLY.
PREVIOUSLY RECORDED TO 0513 OR 0518. 7210
TO RECORD COMMISSIONS AND FEES PAID BY CAMPUS RETAILERS TO
CAMPUS CARD PROCESSING DEPARTMENTS. 7210
AMOUNTS IMPOSED BY GOVERNMENTAL AUTHORITIES BASED ON PROPERTY

VALUES, GOODS AND SERVICES PURCHASED THAT ARE NOT EXEMPT FROM
SALES TAXES. 7210
LICENSES FROM ANY REGULATORY AGENCY. AMOUNTS TO OBTAIN OR

RENEW PROFESSIONAL CERTIFICATIONS GOVERNED BY REGULATORY
AUTHORITIES SUCH AS FOR PHARMACISTS, ELECTRICIANS, CPA, ETC. FOR
VEHICLE LICENSE. NOT FOR SOFTWARE LICENSE. 7210
FEES OR PREMIUMS FOR EMPLOYEE NOTARY BONDS AND EMPLOYEE SURETY
BONDS. 7205
FEDERAL EXCISE TAX FROM WHICH THE UNIVERSITY IS NOT EXEMPT. 7210
PROPERTY TAX EXPENSE. 7210
TAXES ON INCOME DERIVED FROM BUSINESS ACTIVITY UNRELATED TO THE

UNIVERSITY'S PRIMARY EDUCATION FUNCTION. 7210
FINANCING CHARGES ON LOANS TO ACQUIRE PROPERTY THAT IS RECORDED

IN THE PLANT FUND GROUP AND REPAID WITH TRB FUNDS. RESTRICTED FOR
USE BY CAMPUS ACCOUNTING OFFICES ONLY. 7802
REDUCTIONS TO OUTSTANDING OBLIGATIONS FOR FUNDS BORROWED FROM
FINANCIAL INSTITUTIONS ACCORDING TO A SET SCHEDULE OF PAYOFF OR AS
APPROVED; REPAID WITH TRB FUNDS. RESTRICTED FOR USE BY CAMPUS
ACCOUNTING OFFICES ONLY. 7804
TRANSFER OF EXPENSES FOR PREMIUMS ON INSURANCE POLICES COVERING

LOSSES DUE TO THEFT, DESTRUCTION OR DAMAGE TO UNIVERSITY
BUILDINGS, CONTENTS, VEHICLES, AND OTHER PROPERTY 7204
EXPENSES COVERING LOSSES DUE TO THEFT, DESTRUCTION, OR DAMAGE TO

PROPERTY INCURRED BY OTHER PARTIES FOR WHICH THE UNIVERSITY HAS
BEEN HELD RESPONSIBLE OR AGREES TO COMPENSATE THE OTHER PARTY. 7204
FINANCING CHARGES ON REVENUE BONDS. (Acct 54707 is for interest on

capital borrowing, other than Revenue Bonds & TRB. Use 54737 for TRB
interest expense.) RESTRICTED FOR USE BY CAMPUS ACCOUNTING OFFICES
ONLY. 7802
PAYMENTS ON OUTSTANDING PRINCIPAL ON REVENUE BONDS. (Acct 54709 is

for principal payments on capital borrowing, other than Revenue Bonds and
TRB. Use 54739 for TRB principal payments.) RESTRICTED FOR USE BY
CAMPUS ACCOUNTING OFFICES ONLY. 7804
Membership fees or dues to social, dining, civic or community organizations

where the benefit to the University is clearly documented and payment is
approved by the Chief Executive officer. Taxable income for personal use
portion. Coordinate between Payroll and Tax Departments.
PERIODIC MEMBERSHIP FEES OR DUES TO ACADEMIC, BUSINESS,

INTELLECTUAL, RESEARCH, OR PROFESSIONAL ORGANIZATIONS TO ENABLE
THE UNIVERSITY OR ITS EMPLOYEES TO PARTICIPATE. AGENCY HEAD MUST
HAVE APPROVED. 7201
Life insurance premiums on key University executives paid by the University.

Taxability to employee is dependent upon the type of insurance policy and
determined by the Tax Department. 7031
FOR ACCOUNTING JOURNAL ENTRIES ONLY TO REIMBURSE THE UNIVERSITY'S

GENERAL FUND BUDGET FOR ADMINISTRATIVE EXPENSES INCURRED IN
SUPPORT OF AUXILIARY ENTERPRISES AND OTHER SPECIFIC PROGRAMS.
MAY INCLUDE ASSESSMENTS FOR OPERATIONS AND MAINTENANCE
CHARGES. 7210
Moving expense for moving on employee's personal effects paid by employer
directly to moving company. Considered a taxable fringe benefit to the
employee. 7071
Non-overnight transportation expenses including mileage, parking, tolls, bus,

metro, UBER and other local transportation methods. Not to be paid with
state funds. 7470
ENTRANCE OR REGISTRATION COSTS FOR UNIVERSITY REPRESENTATIVES TO

PARTICIPATE IN COMPETITIVE ACTIVITIES. 7210
PAYMENT OF LICENSE AND FRANCHISE FEES AS AUTHORIZED. NOT TO BE

USED FOR SOFTWARE (SEE 3562), VEHICLES OR PROFESSIONAL LICENSES
(5191). 7210
Payments to employees or third parties (e.g. principle investigator pays

employees) for participating in University-sponsored research programs or
studies. Taxable income to participants. See SAM 03.D.06. Coordinate
between Payroll and Tax Departments. 7299
OUTSIDE SERVICES SUCH AS THE TOEFL, MULTIPLE ASSESSMENT PROGRAM

SERVICES, SCHOLASTIC APTITUDE TEST, GED SCORING CENTER, ETC. TO
PROVIDE TESTS TO EVALUATE STUDENTS. 7299
NON-TAXABLE PAYMENT TO AN EMPLOYEE TO SUPPORT RESEARCH OR

COMMUNITY SERVICE WHERE NO SERVICES ARE REQUIRED AS AN
EXPRESSED OR IMPLIED CONDITION OF PAYMENT. NOT A PAYMENT OR
REIMBURSEMENT FOR TUITION AND FEES. 7679
Other fringe benefits which must be included in an employee's gross

earnings in addition to their annual salary. Restricted to use by UH Tax Dept.
only. 7031
Payments by Payroll or through Accounts Payable to employees to

lease/purchase housing. Taxable income to employee. Also, could be
personal use of a dwelling owned by the University, unless facts and
circumstances adhere to particular criteria. See SAM 03.D.06. For Taxable
fringe benefits, coordinate between Payroll and Tax Departments. 7031
Excess discount required to be included in employee's gross earnings in

addition to their annual salary. Restricted to use only by UH Tax Departments
only. 7031
Non-Taxable Travel Reimbursements to participants in research studies. 7299

Non-Taxable Expense Reimbursements, other than travel, to participants in
research studies. 7299
Non-taxable payment to a non-employee to support research or community
service where no services are required as an expressed or implied condition
of payment. Not a payment or reimbursement for tuition and fees.
FOR UH USE ONLY. 7679

PARTICIPANT INURANCE STIPEND
Non-taxable medical insurance stipend paid to non-employee participants in
a sponsored project that permits these payments. Must be paid on a voucher
and supported by proof of insurance payment. This account should not be
used for medical insurance stipends paid to qualifying employees through
payroll.
FOR UH USE ONLY.
7679
NATIONAL SCIENCE FOUNDATION PARTICIPANT STIPEND

Non-taxable payment to a non-employee to support training on a National
Science Foundation (NSF) grant where the grant permits this payment. Not a
payment for services.
Membership fees or dues to social, dining, civic or community organizations

where the benefit to the University is clearly documented and payment is
approved by the Chief Executive officer. Taxable income for personal use
portion. Coordinate between Payroll and Tax Departments.
UH EMPLOYEE PARTICIPANT STIPEND

Stipend payment to a UH System employee (including a UH System student
who is also an employee) who is a participant in a training program. Not
considered a payment for services. 7299
PARTICIPANT EXP TO THIRD PARTY

Payment to a third party for expenses on behalf of a participant in a training
program. Use account 54817 (travel expenses) and 54818 (non-travel
expenses) for expense reimbursements to participants in a training program. 7299
NON-UH EMPLOYEE PARTICIPANT STIPENDS

Stipend payment to a non-employee of UH System (including a non-
employee student) who is a participant in a training program. Not
considered a payment for services. 7299
TO RECORD INTEREST CHARGED FOR INTERNAL LOANS TO CAMPUS

DEPARTMENTS. RESTRICTED FOR USE WITH APPROVED INTERNAL LOANS
ONLY. 7210
PAYMENTS TO NON-STUDENT INDIVIDUALS, GENERALLY POST GRADUATES,
FOR PARTICIPATION ON NATIONAL RESEARCH SERVICE AWARD OR SIMILAR
AWARDS MADE TO THEM VIA THE UNIVERSITY FOR TRAINING OR
FELLOWSHIP PURPOSES. 7299
To record the costs of recycling computer/data processing equipment and
peripherals. 7210
Non-taxable payment to a non-employee to support research or community
service where no services are required as an expressed or implied condition
of payment. Not a payment or reimbursement for tuition and fees.
FOR UHC, UHD AND UHV USE ONLY. 7679
PARTICIPANT INSURANCE STIPEND

Non-taxable medical insurance stipend paid to non-employee participants in
a sponsored project that permits these payments. Must be paid on a voucher
and supported by proof of insurance payment. This account should not be
used for medical insurance stipends paid to qualifying employees through
payroll.
NATIONAL SCIENCE FOUNDATION PARTICIPANT STIPEND

Non-taxable payment to a non-employee to support training on a National
Science Foundation (NSF) grant where the grant permits this payment. Not a
payment for services.
Payments made on behalf of University by Foundations for the memberships,

seasonal tickets, renewals, and other expenses incurred benefiting the
department and/or individual for civic purposes. Used to record Gifts-in-Kind
expenses only. 7201
Payments made on behalf of University by Foundations for memberships,

season tickets, renewals, and other expenses incurred benefiting the
department and/or individual for academic purposes. Used to record Gifts-in-
Kind expenses only. 7201
Payments made on behalf of University by Foundations for miscellaneous

expenses that do not fall into other categories of Gift-in-Kind expenses. Used
to record Gifts-in-Kind expenses only. 7300
Expenditures incurred for miscellaneous activities performed by the

department or organization that do directly relate to supplying the basic
service (providing higher educational instruction) of the university. Limited to
use by non-auxiliary cost centers. 7300
Expenditures incurred for miscellaneous activities performed by the
department or organization that are not directly related to supplying the
basic service (providing higher educational instruction) of the university.
Limited to use by non-auxiliary cost centers. 7210
TUITION REIMBURSEMENT BY UNIVERSITY TO AN EMPLOYEE FOR TRAINING

THAT IS NOT RELATED TO THE EMPLOYEE'S CURRENT POSITION. TAXABLE AS
A FRINGE BENEFIT. 7202
REGISTRATION FEES FOR THE PARTICIPATION, ATTENDANCE OR

PRESENTATION IN SEMINARS, WORKSHOPS, SYMPOSIA OR CONFERENCES.
FOR USE BY UHSA, UHCL, UHD, UHV FOR ALL REGISTRATION FEES. FOR USE
BY UH FOR NON-SPONSORED PROJECT REGISTRATION FEES ONLY. 7203
COSTS RELATED TO CASH OR CASH EQUIVALENT AWARDS, PRIZES, OR GIFTS

OF ANY AMOUNT OR NON-CASH AWARDS, PRIZES, OR GIFTS GREATER THAN
$50.00 IN VALUE TO NON-UNIVERSITY EMPLOYEES IN RECOGNITION OF THEIR
SPECIAL OR MERITORIOUS SERVICES OR CONTRIBUTIONS TO THE
UNIVERSITY COMMUNITY. DOES NOT INCLUDE AWARDS TO STUDENTS.
CONSIDERED TAXABLE INCOME TO THE RECIPIENT AND REPORTED ON A
1099-MISC FORM IF THE AWARD, PRIZE, OR GIFT AND OTHER TAXABLE
PAYMENTS EQUAL OR EXCEED $600.00 FOR A CALENDAR YEAR.
MEETINGS, SEMINARS OR WORKSHOPS HELD BY THE UNIVERSITY FOR

DISSEMINATION OF TECHNICAL OR ACADEMIC INFORMATION, EXCLUDING
FOOD AND BEVERAGE. ALL FOOD AND BEVERAGE MUST BE CHARGED TO
THE APPROPRIATE FOOD AND BEVERAGE ACCOUNT. 7243

$50.00 IN VALUE TO UNIVERSITY EMPLOYEES IN RECOGNITION OF THEIR
UNIVERSITY COMMUNITY. CONSIDERED TAXABLE INCOME TO THE RECIPIENT
AND REPOTED ON THE EMPLOYEE'S W-2.

DINING EXPENSES/MEAL REIMBURSEMENTS FOR BUSINESS MEETINGS
DIRECTLY SUPPORTING UNIVERSITY'S OBJECTIVES AND GOALS. DOES NOT
INCLUDE BUSINESS MEALS WITH PROSPECTIVE EMPLOYEES; NOT FUND
RAISING OR PROMOTION.
FOR UH OR UHSA USE ONLY. 7315

Tuition reimbursement by University for job-related employee training
program. Not a taxable fringe benefit. 7679
NON-CASH AND NON-CASH EQUIVALENT AWARDS, PRIZES, OR GIFTS TO

EMPLOYEES WORTH $50.00 OR LESS. ALSO INCLUDES NON-TAXABLE LENGTH
OF SERVICE AND SAFETY AWARDS TO EMPLOYEES (SEE SAM 03.D.06,
ADDENDUM A, FOR CRITERIA). THESE AWARDS, PRIZES, OR GIFTS ARE NON-
TAXABLE. 7211

NON-EMPLOYEES WORTH $50.00 OR LESS. THESE AWARDS, PRIZES, OR
GIFTS ARE NON-TAXABLE. DOES NOT INCLUDE AWARDS TO STUDENTS. 7211
Medical insurance reimbursement for selected new benefits-eligible

employees during the first 90 days of their employment. Reimbursed by the
hiring department through Accounts Payable only on local funds. Non-
taxable to the employee. 7204
REGISTRATION FEES INCURRED BY RESEARCH PROJECTS FOR PARTICIPATION,

ATTENDANCE OR PRESENTATION OF PAPERS AT DOMESTIC SEMINARS,
WORKSHOPS, CONFERENCES, ETC. DOES NOT INCLUDE REGISTRATION FEES
FOR GENERAL/ADMINISTRATIVE USE. FOR USE IN UH DOMESTIC
REGISTRATION FEE ON SPONSORED PROJECTS ONLY. 7203

INVOLVING PROSPECTIVE EMPLOYEES. NOT FUND RAISING OR PROMOTION. 7315

$50.00 IN VALUE TO STUDENTS IN RECOGNITION OF THEIR SPECIAL OR
MERITORIOUS SERVICES OR CONTRIBUTIONS TO THE UNIVERSITY
COMMUNITY. CONSIDERED TAXABLE INCOME TO THE RECIPIENT AND
REPORTED ON A 1099-MISC FORM IF THE AWARD, PRIZE, OR GIFT AND
OTHER TAXABLE PAYMENTS EQUAL OR EXCEED $600.00 FOR A CALENDAR
YEAR. NOT A STIPEND, SCHOLARSHIP OR FELLOWSHIP. 7211

STUDENTS WORTH $50.00 OR LESS. THESE AWARDS, PRIZES, OR GIFTS ARE
NON-TAXABLE. NOT A STIPEND, SCHOLARSHIP OR FELLOWSHIP. 7211
Payment made on behalf of University by Foundations for the continuing
education expenses of employees. Used to record Gifts-in-Kind expenses
only. 7679
REGISTRATION FEES INCURRED BY RESEARCH PROJECTS FOR PARTICIPATION,

ATTENDANCE OR PRESENTATION OF PAPERS AT FOREIGN SEMINARS,
WORKSHOPS, CONFERENCES, ETC. DOES NOT INCLUDE REGISTRATION FEES
FOR GENERAL/ADMINISTRATIVE USE. FOR USE IN UH FOREIGN
REGISTRATION FEE ON SPONSORED PROJECTS ONLY. 7203
PAYMENT MADE ON BEHALF OF UNIVERSITY BY FOUNDATIONS FOR COSTS

RELATED TO CASH OR CASH EQUIVALENT AWARDS, PRIZES OR GIFTS OF ANY
AMOUNT, OR NON-CASH AWARDS PRIZES OF GIFTS. USED TO RECORD GIFTS-
IN-KIND EXPENSES ONLY. 7211

$50.00 IN VALUE TO NON-UNIVERSITY EMPLOYEES IN RECOGNITION OF THEIR
UNIVERSITY COMMUNITY. DOES NOT INCLUDE AWARDS TO STUDENTS.
CONSIDERED TAXABLE INCOME TO THE RECIPIENT AND REPORTED ON A
1099-MISC FORM IF THE AWARD, PRIZE, OR GIFT AND OTHER TAXABLE
PAYMENTS EQUAL OR EXCEED $600.00 FOR A CALENDAR YEAR.
RELATED TO CASH OR CASH EQUIVALENT AWARDS, PRIZES, OR GIFTS OF

ANY AMOUNT OR NON-CASH AWARDS, PRIZES, OR GIFTS GREATER THAN
$50.00 IN VALUE TO UNIVERSITY EMPLOYEES IN RECOGNITION OF THEIR
UNIVERSITY COMMUNITY. CONSIDERED TAXABLE INCOME TO THE RECIPIENT
AND REPORTED ON THE EMPLOYEE'S W-2.

DIRECTLY SUPPORTING UNIVERSITY'S OBJECTIVES AND GOALS. DOES NOT
INCLUDE BUSINESS MEALS WITH PROSPECTIVE EMPLOYEES; NOT FUND
RAISING OR PROMOTION.

NON-CATERED FOOD AND BEVERAGES (INCLUDING COFFEE SERVICE) FOR
BUSINESS MEETINGS WITHIN THE UNIVERSITY COMMUNITY.

COSTS OF SPECIAL PROGRAMS CONDUCTED ONLY DURING THE SUMMER
TERM. 7213
COSTS OF NON-RECURRING ACTIVITIES ASSOCIATED WITH THE

EDUCATIONAL, RESEARCH WHERE ALLOWED BY THE SPONSOR, ARTISTIC,
SERVICE, INTERNAL SUPPORT MISSIONS OF THE UNIVERSITY, EXCLUDING
FOOD AND BEVERAGE. ALL FOOD AND BEVERAGE MUST BE CHARGED TO
THE APPROPRIATE FOOD AND BEVERAGE ACCOUNT. 7243
GRADUATION CEREMONIES AND FORMAL ACADEMIC AND INTELLECTUAL

EVENTS TO HONOR SPECIAL OCCASIONS OR CELEBRATIONS. 7243
PLAQUES, TROPHIES, CERTIFICATES, GIFT CERTIFICATES OR CASH IN

RECOGNITION OF SERVICE, ACHIEVEMENT, OR ACADEMIC HONORS BY
STUDENTS. 7211
TO RECORD EXPENSE RESULTING FROM GOODS AND SERVICES PURCHASED

BY UH HOTEL FOOD SERVICE CONTRACTOR. 7243
TO RECORD EXPENSES RESULTING FROM FOOD AND BEVERAGES

PURCHASED BY HOTEL FOOD SERVICE CONTRACTOR. 7243
TO RECORD EXPENSE RESULTING FROM LABOR PROVIDEDBY UH HOTEL
FOOD SERVICE CONTRACTOR. 7243
TO RECORD EXPENSE RESULTING FROM MANAGEMENT FEES CHARGED BY UH
HOTEL FOOD SERVICE CONTRACTOR. 7243
NON-CATERED FOOD AND BEVERAGES (INCLUDING COFFEE SERVICE) FOR

BUSINESS MEETINGS WITHIN THE UNIVERSITY COMMUNITY.
HOUSING AND ROOM EXPENSES ASSOCIATED WITH ATHLETIC TRAINING AND

INCIDENTAL TO A STUDENT'S PARTICIPATION IN INTERCOLLEGIATE
ATHLETICS. EXPENSES INCURRED FOR STUDENT ATHLETES WHO REPORT
FOR PRESEASON PRACTICE PRIOR TO THE START OF THE ACADEMIC YEAR.
EXPENSES INCURRED FOR STUDENT- ATHLETES DURING THE INSTITUTION'S
VACATION PERIOD DURING THE REGULAR ACADEMIC YEAR WHEN STUDENT-
ATHLETES ARE REQUIRED TO REMAIN ON THE INSTITUTIONS CAMPUS FOR
ORG PRACTICE OR COMPETITION. COST PERMITTED UNDER NCAA
PERMISIBLE HOUSING & MEALS 7550
SOCIAL, EDUCATIONAL, AND CIVIC PROGRAMS AND EVENTS ORGANIZED AND
HELD BY STUDENT DORMITORY OPERATIONS. 7213
EDUCATIONAL AND ACADEMIC INFORMATION GATHERING EXCURSIONS
OUTSIDE THE UNIVERSITY. 7213
PROGRAMS OF THE UNIVERSITY CONDUCTED IN FOREIGN COUNTRIES TO
GARNER ENVIRONMENTAL ADVANTAGES. 7213
To record the cost of providing special programs and events for community
service.
COMMODITIES AND SUPPLIES FOR INTERSCHOLASTIC CONTESTS. USE 5701
FOR SERVICES. 7300
FEE FOR SERVICES BY INDIVIDUALS PERFORMED AT INTERSCHOLASTIC

CONTESTS, EXCEPT FOR REFEREE OR STATISTICIAN SERVICES (3082). 7299
EXPENSES RELATED TO THE COST OF PRODUCING AND ACQUIRING FILMS OF

ATHLETIC CONTESTS TO PREPARE FOR FUTURE EVENTS. 7273
ANY EXPENSES RELATED TO REVENUE THAT AN AGENCY RECOGNIZED AS
GIFTS IN KIND TO THAT AGENCY. 7300
ANY EXPENSES INVOLVED IN RECRUITING PROSPECTIVE STUDENT ATHLETES
EXCEPT FOR TRAVEL EXPENSES (7543). 7567
COST OF ACQUIRING REPORTS, DATA, OR FILM OF POSSIBLE PROSPECTIVE
ATHLETIC RECRUITS OR RIVAL ATHLETIC TEAMS. 7299
SCHOLARSHIPS Expenditures in the form of awards to students resulting from

selection by the university or from an entitlement program. Expenditures
paid for the benefit of a student enrolled at the university to aid in the
pursuit of studies.
FOR UH USE ONLY 7679

Financial aid awards funded by donors who name the student awardees.
SCHOLARSHIP - QUALIFIED-TUITION/FEES/BOOKS
Financial aid awards, some part of which may qualify as income tax exempt.
Taxable financial aid awards to students for room and board at campus
housing facilities. Paid by service center requisitions.

SCHOLARSHIP ROOM/BOARD OFF CAMPUS NON-UNIVERSITY
Taxable financial aid award to students for room and board provided at non-
university housing facilities. Paid by purchase vouchers.

Ledger 5 awards to students for instructional costs and various service fees,
some part of which may qualify as income tax exempt. (Restricted to
sponsored projects and contracts).
THESIS GRANTS
Fellowship awards to students for dissertation research if allowed under the
contract or grant.
ATHLETIC SCHOLARSHIP FOOTBALL(MEN)

Financial aid to male students participating in interscholastic football
competition. 7679
ATHLETIC SCHOLARSHIP BASKETBALL(MEN)

Financial aid to male students participating in interscholastic basketball
competition. 7679
ATHLETIC SCHOLARSHIP BASEBALL(MEN)

Financial aid to male students participating in interscholastic baseball
competition. 7679
ATHLETIC SCHOLARSHIP GOLF(MEN)

Financial aid to male students participating in interscholastic golf
competition. 7679
ATHLETIC SCHOLARSHIP TENNIS(MEN)

Financial aid to male students participating in interscholastic tennis
competition. 7679
ATHLETIC SCHOLARSHIP TRACK(MEN)

Financial aid to male students participating in interscholastic track
competition. 7679
ATHLETIC SCHOLARSHIP CROSS-COUNTRY

Financial aid to students participating in interscholastic cross-country track
competition. 7679
ATHLETIC SCHOLARSHIP BASKETBALL(WOMEN)

Financial aid to female students participating in interscholastic basketball
competition. 7679
ATHLETIC SCHOLARSHIP SWIMMING(WOMEN)

Financial aid to female students participating in interscholastic swimming
competition. 7679
ATHLETIC SCHOLARSHIP TENNIS(WOMEN)
Financial aid to female students participating in interscholastic tennis
competition. 7679
ATHLETIC SCHOLARSHIP TRACK(WOMEN)

Financial aid to female students participating in interscholastic track
competition. 7679
ATHLETIC SCHOLARSHIP VOLLWYBALL(WOMEN)

Financial aid to female students participating in interscholastic volleyball
competition. 7679
Direct Loans disbursed to students, through the William D. Ford Federal

Direct Loan program.
For UH use only. 7679
To record payment of tuition and mandatory fees for undergraduate students

working on sponsored projects, paid by sponsored projects. Restricted to use
in sponsored project cost centers, fund group 5. FOR UH USE ONLY. 7679
To record payment of tuition and mandatory fees for graduate students

(other than PHD and MFA) working on sponsored projects, paid by sponsored
projects. Restricted to use in sponsored project cost centers, fund group 5.
To record payment of tuition and mandatory fees for PhD students working
on sponsored projects, paid by sponsored projects. Restricted to use in
sponsored project cost centers, fund group 5.
To record payment of tuition and mandatory fees for MFA students working
on sponsored projects, paid by sponsored projects. Restricted to use in
sponsored project cost centers, fund group 5.
To record the cost of providing meals and lodging to Resident Assistants in

the Residence Halls as a non-taxable benefit that is part of the terms of their
employment. 7679
Payments made on behalf of University by Foundations for student awards or
scholarships. Used to record Gift-in-Kind expenses only. 7679
STUDENT AID EXPENSES 7679
SCHOLARSHIPS
Expenditures in the form of awards to students resulting from selection by
the university or from an entitlement program. Expenditures paid for the
benefit of a student enrolled at the university to aid in the pursuit of studies.

Financial aid awards funded by donors who name the student awardees.
Financial aid awards, some part of which may qualify as income tax exempt.
Taxable financial aid awards to students for room and board at campus
housing facilities. Paid by service center requisitions.
SCHOLARSHIP ROOM/BOARD OFF CAMPUS NON-UNIVERSITY

Taxable financial aid award to students for room and board provided at non-
university housing facilities. Paid by purchase vouchers.

Ledger 5 awards to students for instructional costs and various service fees,
some part of which may qualify as income tax exempt. (Restricted to
sponsored projects and contracts).
THESIS GRANTS
Fellowship awards to students for dissertation research if allowed under the
contract or grant.

Restricted to Bursar's Office. Reduction of Tuition to Resident rates for Non-
Resident University TA and RA employees. (TEC 54.212) 7679
Resident University faculty and dependents. (TEC 54.211) 7679
Resident students with competitive scholarships. (TEC 54.213) 7679
Restricted to Bursar's Office. Exemption from Tuition for two semesters for
highest ranking graduates of accredited high schools. (TEC 54.301). 7679
Resident Armed Forces personnel. (TEC 54.241) 7679

Resident students from nations of the American Hemisphere. (TEC 54.331) 7679
Resident students from the Academic Common Market. (TEC 54.233) 7679
Restricted to Bursar's Office. Exemption from the payment of tuition and

certain mandatory fees for dependents of certain veterans of the armed
forces. (TEC 54.203) 7679

certain mandatory fees for credit courses for spouses of certain veterans of
the armed forces. (TEC 54.341(a-2)) 7679

certain mandatory fees for non-credit courses for spouses of certain veterans
of the armed forces. (TEC 54.203) 7679

certain mandatory fees for credit courses for certain veterans of the armed
forces. (TEC 54.341a) 7679

certain mandatory fees for non-credit courses for certain veterans of the
armed forces. (TEC 54.203a) 7679

certain mandatory fees for credit courses for dependents of certain veterans
of the armed forces. (TEC 54.341b) 7679

certain mandatory fees for non-credit courses for dependents of certain
veterans of the armed forces. (TEC 54.203) 7679
mandatory fees for visually impaired students. (TEC 54.364 a-2) 7679
mandatory fees for hearing impaired students. (TEC 54.364 a-3) 7679

certain mandatory fees for fire fighters enrolled in fire science courses. (TEC
54.208) 7679

certain mandatory fees for active peace officers enrolled in related courses.
(TEC 54.208) 7679

mandatory fees for children of disabled firemen/peace officers for 120 hours.
(TEC 54.351) 7679

ceratin mandatory fees for children of POW/MIA armed forces personnel until
age 21 (age 25 if still dependent). (TEC 54.343) 7679

fees, including books and living stipend, for 120 hours for ex prisioners of
war. (TEC 54.219) 7679
Restricted to Bursar's Office. Exemption from the payment of tuition charges
in excess of minimum tuition at the second institution for students enrolled
concurrently in two institutions. (TEC 54.011) 7679

mandatory fees for children in the care of Family and Protective Services.
(TEC 54.366). 7679
Restricted to Bursar's Office. Exemption from the payment of mandatory or

discretionary fees at the determination of the governing board of the
institution. 7679
RESTRICTED TO BURSAR'S OFFICE. WAIVER OF OTHER FEES BY BOARD OF
REGENTS. (VTCA 54.503) 7679

Resident students who reside, or who's primary caretaker resides, in Texas as
a result of employment by a qualifying state economic development
business/organization. (TEC 54.066) 7679
Restricted to Bursar's Office. Exemption from the payment of certain fees for
students enrolled only in distance learning/off-campus courses. TEC 54.218) 7679
Restricted to Bursar's Office. Exemption from the payment of the portion of

the tuition charges not covered by Texas Tomorrow Fund program for
Resident students participating in the program. (TEC 54.624) 7679

Resident students who participate in the Texas Tomorrow Fund program. (TEC
54.651c) 7679

Resident students who are residents of a border nation, demonstrate
financial need, and enroll in an institution in a county immediately adjacent
to the country of residence. (TEC 54.060c) 7679

Resident students who are residents of a border state and enroll in an
institution in a county immediately adjacent to the state of residence, or
within 100 miles of the state for NM and OK. (TEC 54.060c) 7679

Resident students who are residents of a border nation, demonstrate
financial need, and enroll in an institution in a county immediately adjacent
to the country of residence in graduate courses in public health. (TEC
54.060c) 7679

Resident students who are residents of a county/parish in AK, LA, NM, or OK
that is adjacent to Texas if that state offers an equitable waiver. (TEC
54.060g) 7679
Resident students who are residents of a border nation or other nation with a
reciprocal exchange program and demonstrate financial need (TEC 54.231d) 7679
Restricted to Bursar's Office. Exemption from the payment of a portion of
tuition and fees for students aged 55 or older. (TEC 54.013) 7679
Restricted to Bursar's Office. Exemption from the payment of tuition and fees
for audited courses for students aged 65 or older. (TEC 54.210b) 7679
Restricted to Bursar's Office. Exemption from the payment of tuition for up to

6 hours per semester/term for students aged 65 or older. (TEC 54.365c) 7679

certain mandatory fees for the children of armed forces personnel deployed
on active combat duty. (TEC 54.203b-2) 7679
Restricted to Bursar's Office. Exemption from the payment of designated

tuition due to hardship at the determination of the governing board of the
institution. (TEC 54.0513d) 7679

mandatory fees for resident peace officers permanently disabled during the
performance of duty. (TEC 54.352) 7679
Restricted to Bursar's Office. Exemption from the payment of tuition for

resident children of persons who hold gradate degrees in nursing (if not
employed) or who are employed by a professional nursing program in a
professional capacity. 7679

mandatory fees for students whose primary enrollment is at another
institution but is taking courses at another institution under a written
interinstitutional academic program agreement. (TEC 54.368) 7679

Resident students who authorized to practice professional nursing in Texas
and who are enrolled in graduate degree programs and intend to teach in a
program in Texas designed to prepare students for licensure as registered
nurses. (TEC 54.069) 7679

tuition as part of a program to increase average SCH or improve
retention/graduation rates, for students who are enrolled in a minimum of 15
SCH at the determination of the governing board of the institution. (TEC
54.010) 7679
Restricted to Bursar's Office. Exemption from the payment for all or part of
student service fees due to hardship, at the determination of the governing
board of the institution; limited to 10% of total enrollment. (TEC 54.503e) 7679
Restricted to Bursar's Office. Reduction of Tuition to Resident Rates for Non-
Resident students, at the discretion of the governing board of the institution.
7679
Restricted to Bursar's Office. Exemption from the payment of all or part of

tuition and fees, at the discretion of the governing board of the institution.
7679

tuition and fees for students enrolled in courses that will simultaneously earn
course credits towards the student's high school academic requirements and
a degree offered by the institution. (TEC 54.216) 7679
Restricted to Bursar's Office. Exemption from the payment of a portion of the

tuition charges for resident registered nurses serving under a written
preceptor agreement with an undergraduate professional nursing program as
a clinical preceptor. (TEC 54.222)
Restricted for Bursar's Office. Exemption from the payment of tuition and
mandatory fees for children formerly in the care of Family and Protective
Services that have been adopted with certain criteria for medical assistance
and monthly payments (TEC 54.367) 7679
RESTRICTED TO BURSAR'S OFFICE. EXEMPTION FROM THE PAYMENT OF A

LIMITED AMOUNT OF TUITION AND FEES (AS DEFINED BY TEC §54.344) FOR
STUDENTS PRESENTING A VOUCHER ISSUED FOR SOUNDING TAPS DURING
MILITARY HONOR FUNERALS UNDER TGC 434.0072. TEC 54.344. 7679
Restricted to Bursar's Office. Exemption from the payment of tuition,

mandatory fees, housing, and textbooks for children of disabled
firemen/peace officers for 200 hours or bachelor's degree. (TEC 54.354) 7679
Restricted to Bursar's office. Use in Designated Tuition Funds only. Board

approved reduction in Designated Tuition for off-peak hours authorized under
TEC 54.061.
Reduction may not exceed 25% of the regular DT rate for the course. (TEC
54.061) 7679
Restricted to Bursar's office. Exemption from payment of tuition and fees for
education aids that meet statutorily required residency, employment, and
enrollment criteria. (TEC 54.363) 7679
CENTRALLY BILLED AIR, RAIL, BUS, VEHICLE RENTAL, TAXI, LIMOUSINE

EXPENSE FOR A TRIP TO A TEXAS DESTINATION PAID BY THE UNIVERSITY
DIRECTLY TO THE TRANSPORATION PROVIDER, TRAVEL AGENCY, OR THE
CONTRACTED CREDIT CARD COMPANY.

REIMBURSEMENT TO THE TRAVELER FOR AIR, RAIL, BUS, VEHICLE RENTAL,
TAXI, LIMOUSINE EXPENSE PAID OUT OF POCKET FOR TRIP TO A TEXAS
DESTINATION.
APPROVED RATE PER MILE TIMES MILES DRIVEN BY PERSONAL VEHICLE

ON TRIPS TO TEXAS DESTINATIONS. RATE COVERS ALL VEHICLE
OPERATIONAL COSTS AND NO ADDITIONAL GASOLINE EXPENSES OR
OTHER OPERATIONAL SUPPLIES CAN BE CLAIMED.
REIMBURSEMENT FOR ACTUAL OUT-OF-POCKET MEAL AND LODGING

EXPENSES USING LOCAL FUNDS FOR OVERNIGHT TRIPS TO TEXAS
DESTINATIONS. ALL RECEIPTS REQUIRED.
MISCELLANEOUS EXPENSES WHILE TRAVELING TO TEXAS DESTINATIONS

INCLUDING CHARGES FOR HOTEL OCCUPANCY TAXES, COPYING, RENTAL CAR
GASOLINE, TOLLS, TELEPHONE, PARKING, ETC.
REIMBURSEMENT FOR MEALS AND LODGING WITHIN MAXIMUM DOLLAR

LIMITATION ON TRIPS WITH TEXAS DESTINATIONS. NOT TO INCLUDE
OCCUPANCY TAX, TELEPHONE CALLS, OR HOTEL SERVICES.
FOR UH AND UHS USE ONLY. 7106
MEALS AND LODGING FOR REGENTS ON TRIPS TO TEXAS DESTINATIONS.
FOR HOU OR UHS USE ONLY 7110
RENTING OR LEASING AN APARTMENT OR HOUSE UNDER A RENTAL

CONTRACT WHILE TRAVELING EITHER IN-STATE OR OUT-OF-STATE
REIMBURSEMENT FOR USE OF PERSONAL VEHICLE ON OUT-OF-STATE

TRAVEL BY MULTIPLYING THE APPROVED RATE PER MILE TIMES MILES
DRIVEN.

MEAL EXPENSES WITHIN THE MAXIMUM DOLLAR LIMITATION DURING OUT-
OF-STATE NON-OVERNIGHT TRAVEL. REQUIRES PERSONNEL DEDUCTION
FORM FOR TAX DEDUCTION ON NEXT PAYCHECK. NOT ALLOWED FOR
HOU, SYS, OR VIC. 7117
REIMBURSEMENT FOR ACTUAL OUT-OF-POCKET MEALS AND LODGING

EXPENSES USING LOCAL FUNDS FOR OVERNIGHT OUT-OF-STATE TRIPS.
ALL RECEIPTS REQUIRED.
OUT OF STATE MISCELLANEOUS TRAVEL EXPENSES INCLUDING HOTEL

OCCUPANCY TAXES, COPYING, RENTAL CAR GAS, TOLLS, PHONE, PARKING,
ETC.
REIMBURSEMENT FOR MEALS AND LODGING WITHIN MAXIMUM DOLLAR

LIMITATION ON TRIPS WITH OUT OF STATE DESTINATIONS. NOT TO INCLUDE
OCCUPANCY TAX, TELEPONE CALLS, OR HOTEL SERVICES.

EXPENSE FOR TRIP OUT OF STATE PAID BY THE UNIVERSITY DIRECTLY TO THE
TRANSPORATION PROVIDER, THE TRAVEL AGENCY OR THE CONTRACTED
CREDIT CARD COMPANY.

TAXI, LIMOUSINE EXPENSE PAID OUT-OF-POCKET FOR TRIP OUT OF STATE.
MEALS AND LODGING FOR REGENTS ON TRIPS TO OUT OF STATE

DESTINATIONS
ALL TRAVEL EXPENSES ,EXCEPT MEALS AND LODGING, OF THE BOARD

OF REGENTS REGARDLESS OF FUND TYPE OR DESTINATION.PAID TO THIRD
PARTIES OR REIMBURSED TO TRAVELER.

ALL TRAVEL EXPENSES TO COUNTRIES OUTSIDE THE UNITED STATES, ITS
POSSESSIONS, MEXICO, AND CANADA REGARDLESS OF TYPE OF FUNDS OR
METHOD OF PAYMENT. AGENCY HEAD (OR DESIGNEE) APPROVAL IS
REQUIRED FOR FOREIGN TRAVEL PAID WITH STATE-APPROPRIATED FUNDS.
MEXICO, CANADA, AND U.S. POSSESSIONS ARE CONSIDERED OUT OF STATE
(NOT FOREIGN).
All travel expenses of prospective employee to interview with the University,

regardless of type of funds or method of payment. Instate maximum rates
apply, For househunting trips, see account 56122.
Directly related moving expenses reimbursed by employer to employee.

Considered a taxable fringe benefit to the employee. See SAM 03.A.13.
Coordinate review with Tax Department. 7071
New employee travel expenses while house hunting. To be paid from local
non-state funds only. See SAM 03.A.13. Coordinate taxable fringe benefit
with Tax Department. 7071
LOCALLY FUNDED DOMESTIC TRAVEL BY CURRENT STUDENTS ACTING AS

UNIVERSITY REPRESENTATIVES. EXCLUDES PROSPECTIVE STUDENTS.
FOR UH/UHS USE ONLY. 7561
TRAVEL EXPENSES FOR STUDENT TEAM COMPETITIONS 7561
TRAVEL EXPENSES OF EMPLOYEES WHO ARE RECRUITING STUDENTS.
DELINQUENT, UNCOLLECTED TRAVEL ADVANCE RECORDED AS A

DEPARTMENTAL EXPENSE BY JOURNAL VOUCHER ENTRY. RESTRICTED TO
ACCOUNTING OFFICE USE. REQUIRES PERSONNEL DEDUCTION FORM.
ALL EXPENSES FOR FUND RAISING OR PROMOTIONAL TRIPS REGARDLESS OF

DESTINATION, METHOD OF PAYMENT, OR TYPE OF FUNDING.
ALL TRAVEL EXPENSES OF INVITED PROSPECTIVE STUDENTS WHO ARE

CONSIDERING ATTENDING THE UNIVERSITY. DO NOT USE STATE FUNDS.

Travel expenses for an individual who voluntarily and without compensation
provides recognition or support to the university in contribution to the
university's mission. The individual may be a donor, potential donor,
volunteer, or community, government, university, or corporate official. The
individual may not be a current faculty, staff, or student of any component
university within the UH System or someone paid a fee for contracted
services. LOCAL FUNDS ONLY.
PAYMENT OR REIMBURSEMENT OF TRAVEL FOR THE SPOUSE OR OTHER

FAMILY MEMBER OF A UNIVERSITY EMPLOYEE THAT IS NOT REQUIRED TO
CONDUCT UNIVERSITY BUSINESS. THIS REIMBURSEMENT IS TAXABLE TO THE
LOCALLY FUNDED FOREIGN TRAVEL BY CURRENT STUDENTS ACTING AS

UNIVERSITY REPRESENTATIVES. EXCLUDES PROSPECTIVE STUDENTS.
FOR UH/UHS USE ONLY. 7561
Payments made on behalf of university by Foundations for In-State travel

expenses.
Payments made on behalf of University by Foundations for out of state travel

expenses.

EXPENSE FOR A TRIP TO A TEXAS DESTINATION PAID BY THE UNIVERSITY
DIRECTLY TO THE TRANSPORATION PROVIDER, TRAVEL AGENCY, OR THE
CONTRACTED CREDIT CARD COMPANY.

TAXI, LIMOUSINE EXPENSE PAID OUT OF POCKET FOR TRIP TO A TEXAS
DESTINATION.
APPROVED RATE PER MILE TIMES MILES DRIVEN BY PERSONAL VEHICLE

ON TRIPS TO TEXAS DESTINATIONS. RATE COVERS ALL VEHICLE
OPERATIONAL COSTS AND NO ADDITIONAL GASOLINE EXPENSES OR
OTHER OPERATIONAL SUPPLIES CAN BE CLAIMED.

REIMBURSEMENT FOR ACTUAL OUT-OF-POCKET MEAL AND LODGING
EXPENSES USING LOCAL FUNDS FOR OVERNIGHT TRIPS TO TEXAS
DESTINATIONS. ALL RECEIPTS REQUIRED.
MISCELLANEOUS EXPENSES WHILE TRAVELING TO TEXAS DESTINATIONS

INCLUDING CHARGES FOR HOTEL OCCUPANCY TAXES, COPYING, RENTAL CAR
GASOLINE, TOLLS, TELEPHONE, PARKING, ETC.
REIMBURSEMENT FOR MEALS (NO RECEIPTS REQUIRED) AND LODGING

(RECEIPT REQUIRED) WITHIN MAXIMUM DOLLAR LIMITATION ON TRIPSWITH
TEXAS DESTINATIONS. NOT TO INCLUDE OCCUPANCY TAX, TELEPHONE
CALLS, OR HOTEL SERVICES.
MEAL EXPENSES WITHIN THE MAXIMUM DOLLAR LIMITATION DURING NON-

OVERNIGHT TRAVEL WITHIN TEXAS. REQUIRES PERSONNEL DEDUCTION
FORM FOR TAX DEDUCTION ON NEXT PAYCHECK. NOT ALLOWED FOR HOU
OR SYS OR VIC.
FOR UHC OR UHD USE ONLY. 7107
MEALS AND LODGING FOR REGENTS ON TRIPS TO TEXAS DESTINATIONS
RENTING OR LEASING AN APARTMENT OR HOUSE UNDER A RENTAL

CONTRACT WHILE TRAVELING EITHER IN-STATE OR OUT-OF-STATE
REIMBURSEMENT FOR USE OF PERSONAL VEHICLE ON OUT-OF-STATE

TRAVEL BY MULTIPLYING THE APPROVED RATE PER MILE TIMES MILES
DRIVEN.
MEAL EXPENSES WITHIN THE MAXIMUM DOLLAR LIMITATION DURING OUT-

OF-STATE NON-OVERNIGHT TRAVEL. REQUIRES PERSONNEL DEDUCTION
FORM FOR TAX DEDUCTION ON NEXT PAYCHECK. NOT ALLOWED FOR
HOU, SYS, OR VIC.
FOR UHC, UHD USE ONLY. 7117

REIMBURSEMENT FOR ACTUAL OUT-OF-POCKET MEALS AND LODGING
EXPENSES USING LOCAL FUNDS FOR OVERNIGHT OUT-OF-STATE TRIPS.
ALL RECEIPTS REQUIRED.
OUT OF STATE MISCELLANEOUS TRAVEL EXPENSES INCLUDING HOTEL

OCCUPANCY TAXES, COPYING, RENTAL CAR GAS, TOLLS, PHONE, PARKING,
ETC.
REIMBURSEMENT FOR MEALS (NO RECEIPTS REQUIRED) AND LODGING

(RECEIPTS REQUIRED) NOT TO EXCEED LOCALITY BASED MAXIMUMS FOR
OUT OF STATE TRIPS.

EXPENSE FOR TRIP OUT OF STATE PAID BY THE UNIVERSITY DIRECTLY TO THE
TRANSPORATION PROVIDER, THE TRAVEL AGENCY OR THE CONTRACTED
CREDIT CARD COMPANY.

TAXI, LIMOUSINE EXPENSE PAID OUT-OF-POCKET FOR TRIP OUT OF STATE.
MEALS AND LODGING FOR REGENTS ON TRIPS TO OUT OF STATE

DESTINATIONS
ALL TRAVEL EXPENSES ,EXCEPT MEALS AND LODGING, OF THE BOARD

OF REGENTS REGARDLESS OF FUND TYPE OR DESTINATION.PAID TO THIRD
PARTIES OR REIMBURSED TO TRAVELER.

ALL TRAVEL EXPENSES TO COUNTRIES OUTSIDE THE UNITED STATES, ITS
POSSESSIONS, MEXICO, AND CANADA REGARDLESS OF TYPE OF FUNDS OR
METHOD OF PAYMENT. AGENCY HEAD (OR DESIGNEE) APPROVAL IS
REQUIRED FOR FOREIGN TRAVEL PAID WITH STATE-APPROPRIATED FUNDS.
MEXICO, CANADA, AND U.S. POSSESSIONS ARE CONSIDERED OUT OF STATE
(NOT FOREIGN).
All travel expenses of prospective employee to interview with the University,

regardless of type of funds or method of payment. Instate maximum rates
apply, For househunting trips, see account 56122.
LOCALLY FUNDED TRAVEL OF CURRENT UHCL, UHD, and UHV STUDENTS

ACTING AS UNIVERSITY REPRESENTATIVES. DOES NOT INCLUDE
TRAVEL EXPENSES OF ATHLETES FOR INTERSCHOLASTIC COMPETITION

APPROVED BY THE ATHLETIC DEPARTMENT.
TRAVEL EXPENSES OF EMPLOYEES WHO ARE RECRUITING STUDENTS.
DELINQUENT, UNCOLLECTED TRAVEL ADVANCE RECORDED AS A

DEPARTMENTAL EXPENSE BY JOURNAL VOUCHER ENTRY. RESTRICTED TO
ACCOUNTING OFFICE USE. REQUIRES PERSONNEL DEDUCTION FORM.
ALL EXPENSES FOR FUND RAISING OR PROMOTIONAL TRIPS

REGARDLESS OF DESTINATION, METHOD OF PAYMENT, OR TYPE OF
FUNDING.

Travel expenses for an individual who voluntarily and without compensation
provides recognition or support to the university in contribution to the
university's mission. The individual may be a donor, potential donor,
volunteer, or community, government, university, or corporate official. The
individual may not be a current faculty, staff, or student of any component
university within the UH System or someone paid a fee for contracted
services. LOCAL FUNDS ONLY.
PAYMENT OR REIMBURSEMENT OF TRAVEL FOR THE SPOUSE OR OTHER

FAMILY MEMBER OF A UNIVERSITY EMPLOYEE THAT IS NOT REQUIRED TO
CONDUCT UNIVERSITY BUSINESS. THIS REIMBURSEMENT IS TAXABLE TO THE
ALL TRAVEL EXPENSES OF INVITED PROSPECTIVE STUDENTS WHO ARE

CONSIDERING ATTENDING THE UNIVERSITY. DO NOT USE STATE FUNDS.
FINAL ADJUSTMENT TO SPONSORED PROGRAM ACCOUNTS PRIOR TO

COMPLETION OF THE PROGRAM. USED TO MAKE FINAL CHARGES OR TO
TRANSFER COSTS WITHOUT SPECIFICALLY IDENTIFYING ANOTHER SUBCODE.
LEDGER 5 USE ONLY. 7604
ATHLETICS TRANSFER 7679
TO RECORD TRANSFER OR REALLOCATION OF PROJECT RELATED
EXPENSES TO RESPONSIBLE ACCOUNTS. 7679
AMOUNTS CHARGED TO LEDGER 5 ACCOUNTS ONLY REFLECTING COSTS

FOR FACILITIES AND PERSONNEL THAT CANNOT BE DIRECTLY IDENTIFIED
TO A SPONSORED PROGRAM AND ARE INCURRED AT A FACILITY LOCATED
AWAY FROM THE PRIMARY CAMPUS. 7585
AMOUNTS CHARGED TO LEDGER 5 ACCOUNTS ONLY REFLECTING COSTS

FOR FACILITIES AND PERSONNEL THAT CANNOT BE DIRECTLY IDENTIFIED
TO A PRIMARY CAMPUS. 7585
TO RECORD THE COST OF SPONSOR IMPOSED PENALTIES, INCLUDING LATE

INVOICING FEES. USE EXCLUDES UNALLOWED COSTS. 7210
AMOUNTS CHARGED TO FUND 5 COST CENTERS FOR FACILITIES AND

PERSONNEL COSTS THAT CANNOT BE DIRECTLY ASSIGNED TO A SPONSORED
PROJECT. INCLUDES INDIRECT COST CHARGES FOR BOTH ON-CAMPUS AND
OFF-CAMPUS ACTIVITIES. 7585
Payments of grants to community action groups and payments to
organizations for community service programs. 7623
Account used to recognize Tuition Rebates granted under 54.0065 of the

Texas Education Code. A qualified student is eligible for a rebate of a portion
of the undergraduate tuition paid by the student if certain qualifications are
satisfied, including the awarding of a baccalaureate degree within a
prescribed period, and the student attempting no more than three hours in
excess of the minimum required hours. Restricted to use by UHS component
Accounting and Budget offices. 7679
Used to adjust Waivers related to Tuition, not Fees. 7679
Used to adjust Waivers related to Fees, not Tuition. 7679
FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY-CAPITAL PROJECTS.NON-

EXPENSE SUBCODE. FOR BUDGET ENTRIES ONLY. BUDGET BALANCES
RESERVED FOR FUTURE ALLOCATION TO OTHER EXPENSE CATEGORIES AS
NEEDED. 7550
FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY - CAPITAL PROJECTS.

PURCHASE OF LAND, INCLUDING FEES AND
OTHER COSTS DIRECTLY RELATED TO THE ACQUISITION.
ALL COSTS TO BE CAPITALIZED AS LAND 7345
PURCHASE OF BUILDINGS, INCLUDING ALL FEES AND OTHER COSTS
DIRECTLY RELATED TO ACQUISITION. 7342
FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY-CAPITAL PROJECTS.

CONTRACTS FOR CONSTRUCTION OF PERMANENT STRUCTURES. INCLUDES
CHANGE ORDERS TO THE GENERAL PRIMARY CONSTRUCTION ACCOUNT.
ALSO INCLUDES PURCHASES OF EXISTING BUILDINGS. ALL COSTS TO BE
CAPITALIZED AS CONSTRUCTION IN PROGRESS. 7341

MISCELLANEOUS CONSTRUCTION CONTRACTS, SUCH AS EXTENDING UTILITY
SERVICE, CARPETING, ETC. ALL COSTS TO BE CAPITALIZED AS
CONSTRUCTION IN PROGRESS. 7341

TELEPHONES, TELEPHONE SYSTEMS, AND OTHER COMMUNICATIONS
EQUIPMENT COSTING $5000 OR MORE AND HAVING A USEFUL LIFE OF ONE
YEAR OR MORE. ALL COST TO BE CAPITALIZED AS CONSTRUCTION IN
PROGRESS. 7341
FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY-CAPITAL PROJECTS. COSTS

FOR CABLING AND RELATED EQUIPMENT FOR SECURITY/FIRE ALARM
SYSTEMS. ALL COSTS TO BE CAPITALIZED AS CONSTRUCTION IN PROGRESS. 7341
EQUIPMENT AFFIXED AS AN INTEGRAL PART OF A BUILDING SUCH AS
FUMEHOODS, VACUUM PUMPS, AIR COMPRESSORS COSTING $5000 OR MORE
AND HAVING A USEFUL LIFE OF ONE YEAR OR MORE. ALL COSTS TO BE
COSTS FOR DEMOLITION, CLEARING, LEVELING TO MAKE A SITE SUITABLE

FOR THE CONSTRUCTION OF A CAPITAL ASSET. ALL COSTS TO BE
FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY-CAPITAL PROJECTS.COSTS

FOR DEMOLITION, CLEARING,LEVELING TO MAKE A SITE SUITABLE FOR
THE CONSTRUCTION OF A BUILDING. ALL COSTS TO BECAPITALIZED AS
LAND. 7341
FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY-CAPITAL

PROJECTS.REMEDIATION COSTS ASSOCIATED WITH THE SITE ACQUISITION.
ALL COSTS TO BE CAPITALIZED AS LAND. 7341

PROJECTS.MISCELLANEOUS COSTS AND FEES ASSOCIATED WITH THE SITE
ACQUISITION. ALL COSTS TO BE CAPITALIZED AS LAND. 7341
SURVEYING AND TESTING COSTS ASSOCIATED WITH THE CONSTRUCTION OF

A CAPITAL ASSET. ALL COSTS TO BE CAPITALIZED AS CONSTRUCTION IN
PROGRESS. 7341
ARCHITECTURAL AND ENGINEERING FEES DIRECTLY ASSOCIATED WITH THE

CONSTRUCTION OF A CAPITAL ASSET. ALL COSTS TO BE CAPITALIZED AS
CONSULTING FEES DIRECTLY ASSOCIATED WITH THE CONSTRUCTION OF A

CAPITAL ASSET. ALL COSTS TO BE CAPITALIZED AS CONSTRUCTION IN
PROGRESS. 7341

SCULPTURE, PAINTING OR OTHER FINE ART COSTING FROM $500.00
TO$4999.99 AND HAVING A USEFUL LIFE OF ONE YEAR OR MORE AND ARE
INVENTORIED BUT NOT CAPITALIZED AS EQUIPMENT OR ART COLLECTION.
ALL COST TO BE CAPITALIZED AS CONSTRUCTION IN PROGRESS. 7341

OVERHEAD CHARGES FOR THE OFFICES OF FACILITIES PLANNING AND
CONSTRUCTION. ALL COSTS TO BE CAPITALIZED AS CONSTRUCTION IN
PROGRESS. 7341
RESPONSIBILITY IN ANY AREA NOT CATEGORIZED UNDER OTHER ACCOUNTS.
ALL COSTS TO BE CAPITALIZED AS CONSTRUCTION IN PROGRESS. 7341

TESTING COSTS SUCH AS MATERIAL TESTING AND INSPECTION FEES
ASSOCIATED WITH THE CONSTRUCTION OF A CAPITAL ASSET. ALL COSTS TO
BE CAPITALIZED AS CONSTRUCTION IN PROGRESS. 7341

TESTING COSTS SUCH AS SUBTERRANEAN REPORTS ASOCIATED WITH THE
CONSTRUCTION OF A CAPITAL ASSET. ALL COSTS TO BE CAPITALIZED AS

SURVEYING COSTS SUCH AS TOPOGRAPHICAL AND BOUNDARY FEES
ASSOCIATED WITH THE CONSTRUCTION OF A CAPITAL ASSET. ALL COSTS TO
BE CAPITALIZED AS CONSTRUCTION IN PROGRESS. 7341

ENVIRONMENTAL IMPACT STUDY FEES. ALL COSTS TO BE CAPITALIZED AS
FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY-CAPITAL PROJECTS. FEES

FOR TESTING AND BALANCING OF BUILDING/FACILITY SYSTEMS SUCH AS
HEATING/VENTILATING/AIR CONDITIONING/WATER. ALL COST TO BE
FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY-CAPITAL PROJECTS.COSTS

ASSOCIATED WITH FREIGHT AND MOVING OF ART ACQUIRED BY THE
UNIVERSITY. INCLUDES FREIGHT IN AND OUT, DELIVERY, AIR EXPRESS, HOT
SHOT, ARMORED CAR, DRAYAGE, TOWING, SHIPPING, DETENTION OF A
FREIGHT HAUL. NOT PERSONAL MOVING EXPENSES. ALL COSTS TO BE
CAPITALIZED AS ART COLLECTION. 7341

PROJECTS.WRITTEN OR GRAPHIC MEDIA PRINTING AND COPYING SERVICES
BY OFF-CAMPUS VENDORS FOR ADMINISTRATIVE PURPOSES RELATED TO
ART ACQUISITION. INCLUDES PUBLISHER'S REPRINTING CHARGES
FORADDITIONAL COPIES OF JOURNALS, ARTICLES, AND PUBLICATIONS. ALL
COSTS TO BE CAPITALIZED AS ART COLLECTION. 7341
MISCELLANEOUS SERVICES RENDERED ON A FEE BASIS NOT READILY
IDENTIFIED IN OTHER ADMINISTRATIVE COST ACCOUNTS. ALL COST TO BE

AND CHARGES PAID TO PROFESSIONALS FOR ESTIMATING THE PROJECT
COST. INCLUDES COSTS RELATED TO ELECTRICAL/ MECHANICAL
SYSTEMS, CONCRETE, AND ROOFING. ALL COSTS TO BE CAPITALIZED AS

AND CHARGES PAID TO PROFESSIONALS FOR ARCHITECTURAL SERVICES
DIRECTLY ASSOCIATED WITH THE CONSTRUCTION OF A CAPITAL ASSET,
INCLUDING CONCEPTUAL, SCHEMATIC OR ARCHITECTURAL DESIGN FEES AND
REIMBURSABLE EXPENSES. ALL COSTS TO BE CAPITALIZED AS
FOR FPC USE ONLY CONSTRUCTION ACTIVITY-CAPITAL PROJECTS FEESAND

CHARGES PAID TO PROFESSIONALS FOR ENGINEERING SERVICES DIRECTLY
ASSOCIATED WITH THE CONSTRUCTION OF A CAPITAL ASSET. INCLUDES
CONCEPTUAL, SCHEMATIC, OR ENGINEERING DESIGN FEES AND
REIMBURSABLE EXPENSES. ALL COSTS TO BE CAPITALIZED AS

AND CHARGES PAID TO PROFESSIONALS FOR INTERIOR DESIGN SERVICES
DIRECTLY ASSOCIATED WITH THE CONSTRUCTION OF A CAPITAL ASSET.
INCLUDES CONCEPTUAL, SCHEMATIC, OR DESIGN FEES AND REIMBURSABLE
EXPENSES. ALL COSTS TO BE CAPITALIZED AS AS CONSTRUCTION IN
PROGRESS. 7341

AND CHARGES PAID TO PROFESSIONALS FOR INTERIOR DESIGN FEES FOR
AUDIO/VISUAL AND VOICE DATA SYSTEMS DIRECTLY ASSOCIATED WITH
THE CONSTRUCTION OF A CAPITAL ASSET. INCLUDES CONCEPTUAL,
SCHEMATIC, OR DESIGN FEES AND REIMBURSABLE EXPENSES. ALL COSTS TO
BE CAPITALIZED AS AS CONSTRUCTION IN PROGRESS. 7341

MISCELLANEOUS FEES PAID FOR PROFESSIONAL SERVICES THAT INCLUDES
GRAPHICS DESIGN SERVICES AND SECURITY SYSTEMS NOT INCLUDED IN
OTHER FEE ACCOUNTS. ALL COSTS TO BE CAPITALIZED AS CONSTRUCTION
IN PROGRESS. 7341
FURNISHINGS COSTING LESS THAN $5000 REQUIRED BY THE USER FOR
OPERATIONS. ALL COSTS TO BE CAPITALIZED AS CONSTRUCTION IN
PROGRESS. 7341
FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY-CAPITAL PROJECTS. ITEMS

COSTING LESS THAN $5000 TO BE USED FOR THE EQUIPPING OF A NEW
CAPITAL ASSET. ALL COSTS TO BE CAPITALIZED AS CONSTRUCTION IN
PROGRESS. 7341
FOR FPC USE ONLY FOR CONSTRUCTION IN PROGRESS ACTIVITY - CAPITAL

PROJECTS. COMMISSIONS, FEES AND COSTS FOR ART ACQUISITION AS A
PART OF THE BUILDINGS MASTER CONSTRUCTION PLAN. INCLUDES
SCULPTURE, PAINTING, OR OTHER FINE ART COSTING $5000 OR MORE AND
HAVING A USEFUL LIFE OF ONE YEAR OR MORE. ALL COSTS TO BE
CAPITALIZED AS NON-DEPRECIABLE ART COLLECTION. 7341

MISCELLANEOUS COSTS TO ACQUIRE ITEMS NECESSARY IN THE OPERATION
OF THE ASSET BEING CONSTRUCTED. COST NOT TO EXCEED $5000 FOR
ITEMS NOT INCLUDED IN EQUIPMENT AND FURNISHING ACCOUNTS. ALL
COST TO BE CAPITALIZED AS CONSTRUCTION IN PROGRESS. 7341
7341

LANDSCAPING IMPROVEMENTS IN PROGRESS INVOLVED IN SITE
DEVELOPMENT TO UNIVERSITY-OWNED PROPERTIES. INCLUDING ANY
CHANGE ORDERS TO THE LANDSCAPING CONTRACT. LANDSCAPING TO
INCLUDE SODDING, IRRIGATION, SHRUBS, AND TREES NOT INCLUDED IN
GENERAL BUILDING COSTS. ALL COSTS TO BE CAPITALIZED AS

CONSTRUCTION AND IMPROVEMENTS IN PROGRESS OF PARKING LOTS
INCLUDING RELATED GATES, METERS, CURBS, OR STRIPES. INCLUDES ANY
CHANGE ORDERS TO THE PARKING LOT CONTRACT. ALL COSTS TO BE

CONSTRUCTION AND IMPROVEMENTS IN PROGRESS OF SPORTING OR
RECREATIONAL FACILITIES, SUCH AS PLAYING FIELDS, TENNIS COURTS, OR
SWIMMMING POOLS. ALL COSTS TO BE CAPITALIZED AS CONSTRUCTION IN
PROGRESS. 7346

CONSTRUCTION AND IMPROVEMENTS PROJECTS IN PROGRESS FOR STREETS
AND ROADS. ALL COSTS TO BE CAPITALIZED AS CONSTRUCTION IN
PROGRESS. 7356
CONSTRUCTION ACTIVITIES IN PROGRESS FOR NEW SIDEWALKS, PATHS, AND
ACCESS AREAS. ALL COSTS TO BE CAPITALIZED AS CONSTRUCTION IN
PROGRESS. 7346
FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY-CAPITAL PROJECTS. UTILITY

CONSTRUCTION AND IMPROVEMENTS IN PROGRESS INVOLVED IN SITE
DEVELOPMENT TO UNIVERSITY-OWNED PROPERTIES. INCLUDES LIGHTING,
WATER, GAS, DRAINAGE, SEWER, ELECTRICAL DISTRIBUTION SYSTEMS, DATA
CABLES FOR UTILITY DISTRIBUTION SYSTEMS, DISTRIBUTIVE ENERGY
MANAGEMENT SYSTEMS, AND OTHER UTILITY SYSTEMS. ALL COSTS TO BE
CONSTRUCTION AND IMPROVEMENTS IN PROGRESS OF DIRECTIONAL,

NAVIGATIONAL, OR LOCATION MARKERS TO BE USED TO PROVIDE GUIDANCE
TO PEDESTRIAN OR VEHICULAR TRAFFIC. THESE ASSETS ARE PERMANENTLY
ATTACHED TO THE LAND AND HAVE FINITE BUT EXTENDED LIVES. ALL COSTS
TO BE CAPITALIZED AS AS CONSTRUCTION IN PROGRESS. 7346
To record Art Acquisitions that will be capitalized as Construction in Progress
and eventually put into service as a depreciable art asset. 7341
To record expenses for the moving and installation of art acquisiions that will
be capitalized as construction in progress and eventually put into service as
a non-depreciable art asset. 7341
To record expenses for the movng and installation of art acquisitions that will
be capitalized as construction in progress and eventually put into service as
a depreciable art asset. 7341

PROJECTS.LANDSCAPING IMPROVEMENTS INVOLVED IN SITE DEVELOPMENT
TO UNIVERSITY-OWNED PROPERTIES. INCLUDING ANY CHANGE ORDERS
TO THE LANDSCAPING CONTRACT. LANDSCAPING TO INCLUDE
SODDING, IRRIGATION, SHRUBS, AND TREES NOT INCLUDED IN GENERAL
BUILDING COSTS SUBCODE 8110. ALL COSTS TO BE CAPITALIZED AS
IMPROVEMENTS OTHER THAN BUILDINGS. 7346

PARKING LOTS INCLUDING RELATED GATES, METERS, CURBS, OR STRIPES.
INCLUDES ANY CHANGE ORDERS TO THE PARKING LOT CONTRACT. ALL
COSTS TO BE CAPITALIZED AS IMPROVEMENTS OTHER THAN BUILDINGS. 7346
CONSTRUCTION AND IMPROVEMENTS OF STREETS AND ROADS. 7356
CONSTRUCTION AND IMPROVEMENTS OF SIDEWALKS AND ACCESS AREAS
FOR THE PHYSICALLY CHALLENGED. 7346
PROJECTS.CONSTRUCTION OF NEW SIDEWALKS, PATHS, AND ACCESS AREAS
FOR THE PHYSICALLY CHALLENGED IN ORDER TO ACCOMMODATE
PEDESTRIAN TRAFFIC. ALL COSTS TO BE CAPITALIZED AS
IMPROVEMENTS OTHER THAN BUILDINGS. 7346
CONSTRUCTION AND IMPROVEMENTS OF SPORTING OR RECREATIONAL

FACILITIES, SUCH AS PLAYING FIELDS, TENNIS COURTS, OR SWIMMMING
POOLS. 7346

PROJECTS.MISCELLANEOUS PREPARATION COSTS IN SITE DEVELOPMENT TO
UNIVERSITY OWNED PROPERTIES THAT WERE NOT INCLUDED IN THE
ORIGINAL BUILDING COSTS SUBCODE 8110 OR LANDSCAPE SUBCODE
8210. INCLUDES IRRIGATION IMPROVEMENTS. ALL COSTS TO BE
CAPITALIZED AS IMPROVEMENTS OTHER THAN BUILDINGS. 7346

PROJECTS.ADMINISTRATIVE OVERHEAD CHARGES FOR THE OFFICES OF
FACILITIES PLANNING AND CONSTRUCTION ASSOCIATED WITH A PLANT
IMPROVEMENT PROJECT (NOT A BUILDING PROJECT).ALL COSTS ARE TO BE
CAPITALIZED AS IMPROVEMENTS OTHER THAN BUILDINGS. 7341
FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY-CAPITAL PROJECTS.UTILITY

IMPROVEMENTS INVOLVED IN SITE DEVELOPMENT TO UNIVERSITY-
OWNED PROPERTIES. INCLUDING ANY CHANGE ORDERS TO THE UTILITIES
CONTRACT.INCLUDES LIGHTING,WATER,GAS,DRAINAGE,SEWER SYSTEMS. ALL
COSTS TO BE CAPITALIZED AS IMPROVEMENTS OTHER THAN BUILDINGS. 7346
CONSTRUCTION AND IMPROVEMENTS OF ELECTRICAL UTILITY DISTRIBUTION
SYSTEMS. 7346
DATA COMMUNICATIONS CABLES, AS PARTS OF A UTILITY
DISTRIBUTION SYSTEM, WHOSE COST IS $5000 OR MORE. 7346
LIGHTING SYSTEMS WHOSE COST IS $5000 OR MORE. 7346
HEATING AND/OR COOLING SYSTEMS WHOSE COST IS $5000 OR MORE. 7346

WATER SYSTEMS WHOSE COST IS $500 OR MORE. 7346
CONSTRUCTION AND IMPROVEMENT OF EXCESS GROUND WATER STORM
SEWER DRAINAGE SYSTEMS. 7346
CONSTRUCTION AND IMPROVEMENT OF SANITARY SEWER LINES. 7346

CONSTRUCTION AND IMPROVEMENT OF OTHER UTILITY DISTRIBUTION
SYSTEMS. 7346
DISTRIBUTIVE ENERGY MANAGEMENT SYSTEMS. 7346
IMPROVEMENTS OR ADDITIONS TO UNIVERSITY-OWNED PERMANENT
STRUCTURES. 7343
IMPROVEMENTS OR ADDITIONS TO PERMANENT STRUCTURES LEASED BY
THE UNIVERSITY. 7344
NON-PASSENGER MOTOR VEHICLES, INCLUDING BUSES, DUAL CONTROL

AUTOMOBILES FOR DRIVER TRAINING, CARS WITH TWO-WAY RADIOS, HEAVY
EQUIPMENT VEHICLES (EXAMPLE: DUMP TRUCKS), AND GOLF CARTS THAT
CAN BE USED ON PUBLIC ROADS. DOES NOT INCLUDE PASSENGER CARS,
VANS, OR SPORT UTILITY VEHICLES (SEE ACCOUNT 58616) 7372
CAPITALIZED MOVABLE FURNISHINGS AND EQUIPMENT WHOSE COST IS

$5000 OR MORE PER UNIT AND HAVING A USEFUL LIFE OF ONE YEAR OR
MORE. ALSO FOR PARTS IF THE PART EXTENDS THE LIFE OR INCREASES THE
VALUE BY 25% OR MORE. 7373
CAPITALIZED COMPUTER EQUIPMENT COSTING $5000 OR MORE PER UNIT

AND HAVING A USEFUL LIFE OF ONE YEAR OR MORE. ALSO INCLUDES PARTS
IF THE PART INCREASES THE VALUE OR EXTENDS THE LIFE BY 25% OR MORE. 7379
CAPITALIZED TELEPHONES, TELEPHONE SYSTEMS, AND OTHER

COMMUNICATIONS EQUIPMENT COSTING $5000 OR MORE AND HAVING A
USEFUL LIFE OF ONE YEAR OR MORE. 7520
APPLICATION SOFTWARE - CAPITALIZED

Capitalized computer application software costing $100,000 or more and
having a useful life of one year or more. See Account 58610 for Operating
Systems or Account 58611 for Database Software costing $100,000 or more. 7395
ALL COMPONENT PARTS, MATERIALS AND OTHER INCIDENTAL COSTS OF

FABRICATED EQUIPMENT WHOSE TOTAL IS $5,000 OR MORE AND HAVING A
USEFUL LIFE OF ONE YEAR OR MORE. 7388
CAPITALIZED SCULPTURE, PAINTING, OR OTHER FINE ART COSTING $5000 OR

MORE AND HAVING A USEFUL LIFE OF ONE YEAR OR MORE. Will be
capitalized in current fiscal year, as a non-depreciable asset. 7373
CAPITALIZED BOATS, MOTORS, BOAT TRAILERS COSTING $5000.00 OR MORE

AND HAVING A USEFUL LIFE OF ONE YEAR OR MORE. 7365

PROJECTS.CAPITALIZED MOVABLE FURNISHING WHOSE COST IS $5,000 OR
MORE PER UNIT AND HAVING A USEFUL LIFE OF ONE YEAR OR MORE. ALSO
FOR PARTS IF THE PART EXTENDS THE LIFE OR INCREASES THE VALUE BY
25% OR MORE. ALL COSTS TO BE CAPITALIZED AS EQUIPMENT. 7373
PROJECTS.CAPITALIZED EQUIPMNENT WHOSE COST IS $5,000 OR MORE PER
UNITAND HAVING A USEFUL LIFE OF ONE YEAR OR MORE. ALSO FOR PARTSIF
THE PART EXTENDS THE LIFE OR INCREASES THE VALUE BY 25% OR MORE.
ALL COSTS TO BE CAPITALIZED AS EQUIPMENT. 7373
OPERATING SYSTEMS SOFTWARE

Capitalized computer operating systems costing $100,000 or more and
having a useful life of one year or more. See Account 58604 for Application
Software or Account 58611 for Database Software costing $100,000 or more. 7395
DATABASE SOFTWARE
Capitalized computer database software costing $100,000 or more and
having a useful life of one year or more. See Account 58604 for Application
Software or Account 58610 for Operating Systems costing $100,000 or more. 7395
FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY - NON-CAPITAL

PROJECTS. COMPUTER EQUIPMENT DIRECTLY ASSOCIATED WITH A
RENOVATION/REPAIR OR REHABILITATION PROJECT WHOSE PRIMARY COSTS
ARE NOT INTENDED TO BE CAPITALIZED. CAPITALIZED COMPUTER
EQUIPMENT COSTING $5000 OR MORE PER UNIT AND HAVING A USEFUL
LIFE OF ONE YEAR OR MORE. ALSO INCLUDES PARTS IF THE PART
INCREASES THE VALUE OR EXTENDS THE LIFE BY 25% OR MORE. THESE
COSTS ONLY ARE TO BE CAPITALIZED. 7379
CONSTRUCTION AND IMPROVEMENTS OF DIRECTIONAL, NAVIGATIONAL, OR

LOCATION MARKERS TO BE USED TO PROVIDE GUIDANCE TO PEDESTRIAN OR
VEHICULAR TRAFFIC. THESE ASSETS ENHANCE THE QUALITY OF LAND OR
BUILDINGS AND FACILITATE THE USE OF LAND OR BUILDINGS. THESE ASSETS
ARE PERMANENTLY ATTACHED TO THE LAND AND HAVE FINITE BUT
EXTENDED LIVES. 7346
EQUIPMENT/FURNISHINGS - NON CAPITAL CONSTRUCTION PROJECT FOR FPC
USE ONLY FOR CONSTRUCTION ACTIVITY - NON-CAPITAL____
PROJECTS. COMPUTER EQUIPMENT DIRECTLY ASSOCIATED WITH A_____
RENOVATION/REPAIR OR REHABILITATION PROJECT WHOSE PRIMARY___
COSTS ARE NOT INTENDED TO BE CAPITALIZED. CAPITALIZED_______
MOVEABLE FURNISHINGS AND EQUIPMENT WHOSE COST IS $1000 OR___
MORE PER UNIT AND HAVING A USEFUL LIFE OF ONE YEAR OR MORE._
ALSO FOR PARTS IF THE PART EXTENDS THE LIFE OR INCREASES____
THE VALUE BY 25% OR MORE. THESE COST ONLY ARE TO BE_________
CAPITALIZED. 7334
AIRCRAFT ACQUISITION
Purchase of capitalized airplanes or aircraft costing $5,000.00 or more and
having a useful life of one year or more. 7375
PASSENGER CARS, VANS, AND SPORT UTILITY VEHICLES. SEE ACCOUNT
58600 FOR OTHER VEHICLES. 7371
Payments for additional parts, enhancements, or improvements to previously

acquired capitalized furnishings and equipment. Additions will either increase
the level of service capacity of the asset or improve the efficiency or
operating costs of the asset. The total cost of the asset will be equal to or
greater than $5000, and the asset will have an estimated useful life of one
year or more. 7373
HAZARDOUS LASERS (CLASS 3B AND 4) USED IN LABORATORY AND

RESEARCH OPERATIONS, AS DEFINED BY ENVIRONMENTAL HEALTH AND
SAFETY, WITH A COST OF $5,000 PER UNIT OR MORE. 7373
X-RAY MACHINES USED IN LABORATORY, CLINICAL, AND RESEARCH

ACTIVITIES WITH A COST OF $5,000 PER UNIT OR MORE. 7373
HAZARD CONTROL HARDWARE AND RAW MATERIAL USED IN LABORATORY,

CLINICAL, AND RESEARCH OPERATIONS, AS DEFINED BY ENVIRONMENTAL
HEALTH AND SAFETY, INCLUDING ALL BIOLOGICAL SAFETY CABINETS WITH A
COST OF $5,000 PER UNIT OR MORE. 7373
LASERS NOT REGULATED BY THE TEXAS DEPARTMENT OF STATE HEALTH

SERVICES (OTHER THAN CLASS 3B AND 4) USED IN LABORATORY, CLINICAL,
AND RESEARCH OPERATIONS, WITH A COST OF $5,000 PER UNIT OR MORE. 7373
MISCELLANEOUS COSTS DUE ASSOCIATED WITH INTEREST DUE ON LATE
PAYMENTS UNDER PROVISIONS OF THE TEXAS GOVERNMENT CODE §2251.
ALL COSTS TO BE CAPITALIZED AS CONSTRUCTION IN PROGRESS. 7806

STEREOS, CAMERAS, AND VIDEO RECORDERS/PLAYERS COSTING FROM $500
- $4,999.99 AND HAVING A USEFUL LIFE OF ONE YEAR OR MORE REQUIRED
BY THE USER FOR OPERATIONS. ALL COSTS TO BE CAPITALIZED AS

COMPUTING AND PRINTING EQUIPMENT COSTING FROM $500 - $4,999.99
AND HAVING A USEFUL LIFE OF ONE YEAR OR MORE REQUIRED BY THE USER
FOR OPERATIONS. ALL COSTS TO BE CAPITALIZED AS CONSTRUCTION IN
PROGRESS. 7341
FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY-CAPITAL PROJECTS. FAX

MACHINES AND TELECOPIERS EQUIPMENT COSTING FROM $500 - $4,999.99
AND HAVING A USEFUL LIFE OF ONE YEAR OR MORE REQUIRED BY THE USER
FOR OPERATIONS. ALL COSTS TO BE CAPITALIZED AS CONSTRUCTION IN
PROGRESS. 7341
PERIODIC CHARGES AGAINST A FIXED CAPITAL ASSET THAT REFLECT THE

EXPIRATION OF THAT ASSET'S ESTIMATED USEFUL SERVICE LIFE. 7939
AMORTIZATION EXPENSE
Periodic charges against an intangible capital asset that reflect the expiration
of
that asset's estimated useful service life. 7878
Reduction of capital outlay expenses that occurred during the current fiscal
year. Original expenditures were for the purpose of acquiring fixed
capitalizable assets. Used to reduce expenses for GASB 34/35 financial
reporting purposes. Use in conjunction with account 31513. Restricted to use
by campus accounting and financial reporting offices only. 7334
A SINGULAR MONOGRAPH OR MANUSCRIPT TEXT WHICH IS
PERMANENTLYRETAINED. 7389
JOURNALS, SERIALS, MAGAZINES, NEWSPAPER, AND OTHER

REFERENCETEXTS DISTRIBUTED ON A REPETITIVE BASIS ON ANY MEDIUM
WHICH 7389
COST TO REPAIR OR COMBINE PERMANENTLY RETAINED PUBLICATIONS INTO

ONE INVENTORIED UNIT AND/OR TO MAKE THEM AVAILABLE FOR PUBLIC
USE. 7389
DATA OR IMAGES RECORDED ON ANY FILM, MICROFILM, MICROFORM
MEDIUM, AND RETAINED IN A CATALOG OR OTHERWISE CLASSIFIED
COLLECTION. 7389
DATA OR IMAGES RECORDED ON ELECTRONIC MEDIUM, INCLUDING CD

ROM (COMPACT DISK) AND RETAINED IN A CATALOG OR OTHERWISE
CLASSIFIED COLLECTION. MAY INCLUDE ELECTRONIC SUBSCRIPTIONS IF
MATERIALS ARE RETAINED. 7389
RETAINAGE LIABILITY FOR STATE FUNDED CONSTRUCTION INCLUDING
DEFERRED MAINTENANCE. FOR USE IN LED 7 ONLY. 7341
RETAINAGE LIABILITY FOR STATE FUNDED NON-CAPITALIZED
CONSTRUCTION. FOR USE IN LED 7 ONLY. 7341
RETAINAGE LIABILITY FOR STATE FUNDED CAPITALIZED
CONSTRUCTION FOR USE IN LED 7 ONLY. 7341
RESTRICTED FOR USE IN EDUCATIONAL AND GENERAL FUND (LEDGER

1) FOR USE BY ACCOUNTING OFFICES ONLY. ADJUSTMENTS TO STATE
APPROPRIATION ACCOUNTS THAT ARE IDENTIFIED IN THE USAS
RECONCILIATION PROCESS. 7300
NON-MANDATORY TRANSFER TO/FROM R&R EQUIPMENT RESERVE
COST TO ACQUIRE INTANGIBLE NON-DEPRECIABLE ASSETS. ALL COSTS TO

BE CAPITALIZED AS INTANGIBLE NON-DEPRECIABLE ASSETS. 7520
MISCELLANEOUS COSTS AND FEES ASSOCIATED WITH THE ACQUISITION OF

INTANGIBLE NON-DEPRECIABLE ASSETS. ALL COSTS TO BE CAPITALIZED AS
INTANGIBLE NON-DEPRECIABLE ASSETS. 7520
COST TO ACQUIRE INTANGIBLE DEPRECIABLE ASSETS. ALL COSTS TO BE

CAPITALIZED AS INTANGIBLE DEPRECIABLE ASSETS 7520
MISCELLANEOUS COSTS AND FEES ASSOCIATED WITH THE ACQUISITION OF

INTANGIBLE DEPRECIABLE ASSETS. ALL COSTS TO BE CAPITALIZED AS
INTANGIBLE DEPRECIABLE ASSETS. 7520
To record Art Acquisitions that will be capitalized, in current fiscal year, as art
assets. 7373
To record expenses for the moving and installation of art acquisitions that will
be immediately put into service capitalized as a depreciable art asset. 7373
USAS Pass-Through Expense Reclassification.
Pursuant to Chapter 5 of the State Comptroller's Reporting Requirements for
Annual Financial Reports of State Agencies and Universities manual, this
account is used to reclassify amounts to be reported in the confirmation of
pass-through acitivity between UHS components and other state agencies or
Federal pass through funds are monetary amounts from Federal grant awards
that flow through (pass through) a University of Houston component (the
pass through entity) to another entity (the subrecipient). The subrecipient
administers the Federal program on behalf of or in connection with the pass
through entity. Disbursements for the purpose of passing funds through to a
subrecipient are not categorized as direct expenditures. This account is used
to identify disbursements of Federal pass through funds to non State of Texas
entities. State of Texas entities consist of all state agencies and all state
universities. 7643
State pass through funds are monetary amounts from State grant awards
that flow through (pass through) a University of Houston component (the
pass through entity) to another entity (the subrecipient). The subrecipient
administers the State program on behalf of or in connection with the pass
through entity. Disbursements for the purpose of passing funds through to a
subrecipient are not categorized as direct expenditures. This account is used
to identify disbursements of State pass through funds to non State of Texas
entities. State of Texas entities consist of all state agencies and all state
universities. 7643
USAS Adjustment Pass-Through From Revenue.

account is used to adjust amounts to be reported in the confirmation of pass-
through activity between UHS components and other state agencies or
USAS Pass-Through Expense Report Adjustment.

account is used to reclassify pass-through activity between UHS components
and other state agencies or universities in accordance with rules established
by the State Comptroller. 7643
7643
USAS 7643
7643
USAS 7643
7643
7643
7643
7643
7643
7643
7643
7643
7643
USAS 7643
7643
7643
7643
7643
AFR (Financial Reporting Dept.) use only. "Offset" account established for
financial statement breakdown of Fund Balance restrictions.
AFR (Financial Reporting Dept.) use only. To record "Encumbrances" for
AFR (Financial Reporting Dept.) use only. To record "State Appropriations to

be Lapsed" for financial statement breakdown of Fund Balance restrictions.
AFR (Financial Reporting Dept.) use only. To record "Student Service Fees" for
AFR (Financial Reporting Dept.) use only. To record "Other Restricted Fees as
Determined by Budget Office" for financial statement breakdown of Fund
Balance restrictions.
AFR (Financial Reporting Dept.) use only. To record "Future Operating

Budgets" for financial statement breakdown of Fund Balance restrictions.
AFR (Financial Reporting Dept.) use only. To record "TPEG- Resident & Non-
resident" for financial statement breakdown of Fund Balance restrictions.
AFR - Unallocated, Unreserved Fund Balance
Comptroller - Audit Adjustments - Fund Balance
Comptroller - Audit Adjustments - Fund Additions / Fund Deductions
AFR - INTERNATIONAL EDUCATION FEES (54.5132)
AFR - UNIVERSITY CENTER FEE (54.527)
AFR - UTILITIES RESERVE
FY11 BUDGET REDUCTION RESERVE
L5 - PASS THROUGH <25K
L3-S&W, Tenure Track Faculty

L3-S&W, Non Tenure Track Faculty
L3-S&W, Adjunct Faculty
L3-S&W, Graduate Assistants
L3-S&W, Exempt Staff
L3-S&W, Non Exempt Staff
L3-S&W, Student Employees
L4-S&W, TENURE TRACK FACULTY
L5-S&W TENURE TRACK FACULTY
L4-S&W NON TENURE TRACK FAC
L5-S&W NON TENURE TRACK FAC
L4-S&W ADJUNCT FACULTY
L5-S&W ADJUNCT FACULTY
L4-S&W GRADUATE ASSISTANTS
L5-S&W GRADUATE ASSISTANTS
L4-S&W EXEMPT STAFF
L5-S&W EXEMPT STAFF
L4-S&W NON EXEMPT STAFF
L5-S&W NON EXEMPT STAFF
L4-S&W STUDENT EMPLOYEES
L5-S&W STUDENT EMPLOYEES
L3-S&W, SUMMER INSTRUCTIONAL SALARIES
L4 - S & W, SUMMER INSTRUCTIONAL SALARIES
L5 - S& W, SUMMER INSTRUCTIONAL SALARIES
L3 - S&W, Contract Professional Athletics
Used for Budgetary Reserves
L5 - TAXABLE WAGE BENEFITS
To be used by Research to administer carry over balances remaining in cost
centers that require prior approval from the sponsor.
TRAVEL AND BUSINESS EXPENSE
SCHOLARSHIPS AND FELLOWSHIPS
TRAVEL AND BUSINESS EXPENSES
TRAVEL & BUSINESS EXPENSES
L5-BUSINESS EXPENSE
L3-PURCHASED UTILITIES
L3-DEBT SERVICE
L4-DEBT SERVICE
L5-DEBT SERVICE
Participant Costs should be used for research grants only.
L5 - ANIMALS
L5 - HUMAN SUBJECT
L5 - FOREIGN TRAVEL
L5 - PASS THROUGH >25K
L5 - TRAVEL-DOMESTIC
L5 - TRAVEL RECRUITING
L5 - ALTER & RENOVATION < 5K
L5 - ALTER & RENOVATION > 5K
L5 - RENTAL/LEASE - EQUIPMENT
L5 - RENTAL/LEASE - FACILITIES
L5 - TRAINING FELLOWSHIP PYMTS
Eff Date Status
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
9/1/1999 A
9/1/1999 A
9/1/2007 A
8/31/1998 A
2/28/2002 A
9/1/2009 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
9/1/2001 A
9/1/2011 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/2000 A
8/31/1998 A
8/31/1998 A
9/1/2011 A
9/1/2011 A
9/1/2011 A
9/1/2011 A
9/1/2003 A
9/1/2011 A
9/1/2011 A
9/1/2011 A
9/1/2011 A
9/1/2011 A
9/1/2011 A
9/1/2011 A
9/1/2011 A
9/1/2011 A
9/1/2011 A
9/1/2014 A
9/1/2015 A
9/1/2015 A
9/1/2016 A
9/1/2016 A
9/1/2016 A
9/1/2016 A
9/1/2018 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
9/1/2011 A
9/1/2011 A
9/1/2011 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
9/1/2002 A
9/1/2002 A
9/1/2011 A
9/1/2011 A
9/1/2011 A
9/1/2011 A
9/1/2011 A
9/1/2011 A
9/1/2011 A
9/1/2011 A
9/1/2011 A
9/1/2011 A
9/1/2011 A
9/1/2011 A
9/1/2011 A
9/1/2011 A
9/1/2011 A
9/1/2011 A
9/1/2011 A
9/1/2011 A
9/1/2011 A
9/1/2011 A
9/1/2011 A
9/1/2011 A
9/1/2011 A
9/1/2013 A
9/1/2013 A
9/1/2013 A
9/1/2013 A
9/1/2013 A
9/1/2013 A
9/1/2013 A
9/1/2011 A
9/1/2011 A
9/1/2011 A
9/1/2011 A
9/1/2014 A
9/1/2014 A
9/1/2014 A
9/1/2015 A
9/1/2015 A
9/1/2015 A
9/1/2015 A
9/1/2015 A
9/1/2015 A
9/1/2015 A
9/1/2016 A
9/1/2016 A
9/1/2016 A
9/1/2016 A
9/1/2017 A
9/1/2017 A
9/1/2017 A
9/1/2017 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
9/1/1999 A
9/1/2007 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
9/1/2014 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
9/1/2003 A
9/1/2003 A
9/1/2003 A
9/1/2003 A
9/1/2008 A
9/1/2009 A
9/1/2005 A
9/1/2005 A
9/1/2005 A
9/1/2005 A
9/1/2007 A
9/1/2014 A
9/1/2014 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
9/1/2011 A
9/1/2011 A
8/31/1998 A
9/1/2011 A
9/1/2010 A
9/1/2013 A
8/31/1998 A
9/1/2011 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
9/1/2011 A
9/1/2015 A
9/1/2015 A
9/1/2015 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
9/1/2014 A
8/31/1998 A
9/1/2006 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
9/1/2001 A
9/1/2007 A
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9/1/2009 A
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9/1/2002 A
9/1/2002 A
8/31/1998 A
9/1/2016 A
9/1/2010 A
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9/1/2009 A
9/1/2010 A
11/22/2002 A
3/19/2004 A
9/1/2010 A
2/17/2005 A
9/1/2016 A
9/1/2010 A
9/1/2010 A
9/1/2010 A
9/1/2009 A
9/1/2016 A
9/1/2017 A
9/1/2010 A
9/1/2008 A
9/1/2010 A
9/1/2008 A
8/31/1998 A
9/1/2013 A
8/31/1998 A
9/1/2016 A
8/31/1998 A
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8/31/1998 A
9/1/2009 A
8/31/1998 A
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8/1/2018 A
8/31/1998 A
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5/30/2012 A
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9/1/2016 A
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5/30/2012 A
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8/13/2018 A
8/13/2018 A
9/1/2016 A
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9/1/2007 A
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9/1/2011 A
8/31/1998 A
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9/1/2016 A
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8/31/1998 A
8/31/1998 A
8/31/1998 A
8/31/1998 A
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8/31/2009 A
3/20/2013 A
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9/1/2013 A
6/9/2016 A
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430504530.

10100 Asset CLAIM ON CASH

10101 Asset POOLED INVESTMENT CASH

10102 Asset PETTY CASH

10103 Asset CHANGE FUNDS

10104 Asset CASH EQUIVALENTS-CURRENT

10105 Asset CASH EQUIVALENTS-NON CURRENT

10106 Asset CHANGE ORDER

10502 Asset UH CREDIT CARD COMMISSION CLE

10509 Asset SFS ECHECK BOA

10515 Asset UH CONTROLLED DISBURSEMENT

10523 Asset UH CRR BOND 98 - PROCEES ACCT

10524 Asset UH CRR BOND 98 - ISSUANCE ACCT

10528 Asset UH DORM REV BONDS 67A&B

10529 Asset UH COL ARCH SAINTES FRANCE ACT

10539 Asset UH CRB 00 PROC ACCT-DEBT SVC

10540 Asset UH CRB 00 - ISSUANCE ACCT

10542 Asset UH CRRB 02B DEBT SERVICE ACCT

10543 Asset UH CRRB 02B ISSUANCE COST ACCT

10544 Asset UH CRRB 02B ESCROW ACCT

10545 Asset UH CRB 04 ISSUANCE COST ACCT

10546 Asset UH CRB 04 PROC ACCT-DEBT SVC

10547 Asset UH CRB 04 DEBT SERVICE ACCT

10548 Asset UH CRB 05 ISSUANCE COST ACCT

10549 Asset UH CRB 05 PROCEEDS ACCT

10550 Asset UH CRB 05 DEBT SERVICE ACCT

10551 Asset UHS CRRB 2010A PROCEEDS ACOUNT

10552 Asset UHS CRRB 2010A DEBT SERVCE ACT

10553 Asset UHS CRRB 2010A ISSUANC COST AC

10554 Asset UHS CRRB 2011B PROCEEDS ACT

10555 Asset UHS CRRB 2011B ISSUE COST ACCT

10556 Asset UHS CRRB 2011B DEBT SVC ACCT

10557 Asset UH ATHLETICS PAYMENTECH

10558 Asset UH KUHA 2011A SALE PROCEEDS

10559 Asset UH KUHA 2011A SALE ESCROW

10560 Asset UH BOX OFFICE TICKET SALES

10561 Asset UH CRB 2017B - PROJECT FUND

10562 Asset UH CRB 2017B - COI

10563 Asset UH CRB 2017B - DEBT SVC

10564 Asset UH CAMPUS SOLUTIONS

10565 Asset UH DIVISION OF RESEARCH

10612 Asset UHC NON-ENDOWED INVESTMENT

10613 Asset UHC CONTROLLED DISBURSEMENT

10616 Asset UHC GENERAL TUITION REV ESCROW

10617 Asset UHC CONS REV BOND SERIES 98

10662 Asset UHD CONTROLLED DISBURSEMENT

10671 Asset UHD CRRB 03 DEBT SERVICE ACCT

10672 Asset UHD CRRB 03 ISSUANCE COST ACCT

10673 Asset UHD CRRB 03 ESCROW ACCT

10711 Asset UHS PAYROLL

10713 Asset UHS CONTROLLED DISBURSEMENT

10716 Asset UHS NON-ENDOWED INVESTMENT

10718 Asset UHS CRB 99 - ISSUANCE ACCOUNT

10719 Asset UHS CRB 99 - PROCEEDS ACCOUNT

10727 Asset UHS CRB 2002A-PROCEEDS ACCOUNT

10728 Asset UHS CRB 2002A-DEBT SVC

10729 Asset UHS CRB 2006 PROCEEDS ACCOUNT

10730 Asset UHS CRB 2006 DEBT SERVICE ACCT

10731 Asset UHS CRB 2006 ISSUANCE COST ACT