Account IDs

The Account ID identifies the nature of a transaction and is used consistently across departments to record revenues and expenses. To view the most recent listing please run the Account Listing report in FAST (instructions on how to run reports). For additional information regarding Account IDs, contact financial.reporting@queensu.ca.

The following Account IDs in the 400000 series are used to code various types of revenue, such as transactions involving federal, provincial or municipal governments, foundations, grants, fees, rentals and cost recoveries.

Account Description
400000 BUD - Grants
400001 Revenue Government Grants:Prov
400002 Prov.Ont-Min Resh Innvo (MRI)
400003 Prov.Ont-Min Comm Soc Serv (MC
400004 Prov.Ont-MinEconDevTrd (MEDT)
400005 Prov.Ont-Min Of Health (MOH)
400006 Prov.Ont-Min Trade & Comm
400009 Prov.Ont-MinTrngColUniv(MTCU)
400012 Prov.Ont-Ont Arts Council
400015 Prov.Ont-Early Rsrch Awd (ERA)
400016 Prov.Ont-Other
400018 Prov.Ont-CNTR of Excellence
400020 Prov.Ont-WSIB
400101 Revenue Government Grants:Fed
400102 Fed.Gov't-SSHRC
400103 Fed.Gov't-Canada Council
400104 Fed.Gov't-CIHR
400105 Fed.Gov't-NSERC
400106 Fed.Gov't-Env Can
400107 Fed.Gov't-NHW
400108 Fed.Gov't-National Defence
400111 Fed.Gov't-Natural Res Can
400112 Fed.Gov't-CIDA
400113 Fed.Gov't-Industry Canada
400114 Fed.Gov't-IDRC
400116 Fed.Gov't-HRDC
400117 Fed.Gov't-Indian/North Aff CAN
400119 Fed.Gov't-Canada Foundn Innov.
400120 Fed.Gov't-Other
400122 Fed.Gov't-Public Health Agency
400124 Fed.Gov't-NCE
400125 Fed. Gov't - ISED
400201 Revenue Govern. Grants:Other
400202 Government-Municipal
400203 Gov't-US & Foreign
400204 Gov't-Other Provinces
400205 Grants - NIH
408002 Revenue Flow through MOH
408003 Revenue Shadow Billing MOH
408004 Rev Hospital Trsfr Contra MOH
410000 BUD - Contracts
410001 Contracts
410002 Assoc/Soc-CCI & NCI
410004 Foundn-Ont Heart & Stroke Fdn
410006 Assoc/Soc-Ont. Cancer (OCS)
410010 Assoc/Soc-PSI
410017 Foundation-Law Fdn Of Ontario
410018 Grants-Business-Cdn & Hospital
410019 Grants-Business-Contract-Cdn
410025 Grants-Universities-Ontario
410026 Foundations-Other
410027 Foundations-US
410029 Corporation-Contract-US
410030 Corporation-CDN
410031  Corporation-Contract-CDN
410032 Corporation-Contract-Foreign
420000 BUD - Fees
420002 Fees-Students
420003 Fees-Non-Credits
420005 Fees-Other
420006 Fees-Sch Bus Credit
420007 Fees-Tuition Credit Instruct
420008 Fees-Registration
420009 Fees-Appeals Revenue
420011 Fees-Program Internat.
420012 Fees-Continuous Regist
420013 Fees-Course Cost Recovery
420014 Fees-Fines Revenue
420021 Fees- Student Re-reads
420022 Fees-Program Registration
420023 Fees-Memberships
420024 Fees-Transcripts
420025 Fees-Application Fees
420026 Fees-Diplomas
420027 Fees-Photo Identification
420028 Fees-Conference
420029 Fees-Status Verification
420031 Fees-Misc. Calendar
420032 Fees-Letters of permission
420033 Fees-Music Lessons
420034 Fees-Deposit Forfeits
425000 BUD-Tuition
425001 Fees-Tuition
425002 Fees-Tuition Domestic
425003 Fees-Tuition International
425999 Bad Debt - Student
430000 BUD-Investment Income
430001 Investment Income
430002 Interest Received
430003 Interest Accrued
430005 Realized Gains/Losses
430006 Unrealized Gains/Losses
430007 Revenue US Exchange
430008 Bank Interest
430010 Endowment Interest Income
430011 Endowment Int Income-New Contr
430012 Endowment Income Adjustment
440000 BUD-Donations 
440001 Revenue Donations
440004 Rev Donations Non Receiptable
440005 Giftd-Grants (QRS)
440006 Endowment Expendable donations
450000 BUD-Sales & Service
450001 Revenue-Residences
450002 Rev: Ancillaries Sales Service
450004 Misc:Rents
450005 Misc:Revenue Athletics
450006 Housing Rentals
450007 Locker Rentals
450008 Room Rentals
450009 Sale of Electricity
450010 Sale of Steam
450012 Conference Food Revenue
450013 Conference Accommodation Reven
450014 Non-Conference Accommodation Rev
450015 Non-Conference Food Revenue
450016 Licensed Event Revenues
450017 Listing Service Revenues
450018 Coordination Fees Revenue
450019 Subcontractor Revenue
450020 Printing Revenue - External
450021 Dry Cleaning Revenue
450022 Subscription Revenue
450023 Ticket Revenue
450024 Revenue: Meal Plans
450025 Parking Revenue
450100 BUD-Internal Sales & Serv Rev
450101 Internal - Sales & Services Rev
460000 BUD-Other Revenue
460001 Revenue Misc
460002 Misc:Fines
460003 Misc:Ceiling Pmts Medicine
460004 Misc:Fees
460005 Revenue Casual
460006 Revenue Receipts
460008 Advertising Revenue
460009 Sponsorship Revenue
460010 Fundraising Revenue
460012 QTC Budget Offset
460013 Concert Gates
460015 Other Interest Revenue
460016 Gain/Loss - Sale Capital Asset
460017 RBC Fixed Swap Income
470001  DCC Amortization
480000 BUD-Revenue Transfers
480001 Revenue University Funds
480003 PPS Admin Revenue
490000 BUD-External Cost Recoveries
490009 External Salary Recovery
490010 External Cost Recovery - Rev
490011 KGH Recovery

The following Account IDs in the 500000 series are used to code various types of salary and related expenses, from regular academic and admin salaries to honorariums and student, casual and overtime salaries.

Account Description
501100 BUD-Regular Academic Salaries
501101 Regular Academic Salaries
501102 Research Stipends
501103 Academic - Overload Teaching
501104 ICR-Regular Academic Salaries
501300 BUD-Librarians & Archivists
501301 Librarians & Archivists
501302 ICR-Librarians and Archivists
501600 BUD-Continuing Adjuncts
501601 Continuing Adjuncts
501602 Cont. Adj. - Overload Teaching
501603 Cont Adj-Overload-Non-Teach
501604 ICR-Continuing Adjuncts
501700 BUD-Term Adjuncts (w/benefits)
501702 Term Adjuncts
501703 Term Adjuncts (Initial Group)
501704 Term Adjuncts - Overload Teach
501705 ICR-Term Adjuncts (w/benefits)
501800 BUD-Term Adjuncts (w/o benefit)
501801 Adjuncts w/o Bene & Overload
501802 Term Adj (w/o) - Overload Teach
501803 ICR-Term Adjuncts (w/o benefit)
501821 Academic Assistants  
501822 ICR-Other Teaching
502300 BUD-Post Doc & non-stu fellows
502301 Post Doctoral Cdn
502302 Post Doctoral Foreign
502303 Non-Stu & Non-Post Dr Fellows
502304 ICR-Post Doc & non-stu fellows
503000 BUD-Admin Prof & Tech Salary
503001 Admin Prof & Tech Salary
503002 Admin Executive
503003 Employee - Speaker Fees
503004 ICR-Admin Prof and Tech Salary
503101 Admin Senior Admin
503201 Admin Professional
503202 Admin Assist - Clinician
503301 Admin Technical
503401 Admin Clerical
503500 BUD-Wages (KH&M, LIBT)
503501 Wages
503502 ICR-Wages (KH&M, LIBT)
503900 BUD-Casual & Overtime Salary
503901 ICR-Casual & Overtime Salary
503996 Summer Student
503997 Casual & Overtime Salary
503998 Overtime
503999 Casual
504100 BUD-Overload
505000 BUD-Students Research
505001 Bachelor’s Students - Cdn
505002 Bachelor’s Students - Foreign
505003 ICR-Students (Research)
505101 Master’s Students-Cdn
505102 Master’s Students - Foreign
505103 Master's STU-Fgn-RA-ITA
505201 Doctorate Students - Cdn
505202 Doctorate Students - Foreign
505203 Doctorate Students - Fgn - RITA
506000 BUD-Students (Teaching)
506101 Student Academic Assistants
506102 Grad TA:Undergrad Courses
506103 Undergrad TA:Undergrad Course
506104 Teaching Fellows:Undergrad
506105 Academic Assistant:Undergrad
506106 Teaching Fellows: Grad
506107 ICR-Students (Teaching)
510000 BUD-Clinical Members
510001 Regular Academic Sal - MET
510002 Regular Academic Sal - AFP
510003 ICR-Clinical Members
550000 BUD-Benefits
550001 Fringe Benefits
550002 PDF Grant Tax
550003 Grant Tax
550004 Benefit Grant Tax
550005 Worker Comp
550006 Teaching Super
550007 QPMIN Benefits Program
550008 Health Tax
550009 Medical Insurance
550010 Life Insurance
550011 CPP Pay
550012 EI Pay
550013 Dental Insurance
550014 UHIP
550015 Housing Allowance
550016 Child Care Benefit
550017 Tuition Benefit
550018 Maternity Top-Up Research
550019 Maternity Top-Up General
550020 Parental Top-Up Research
550021 Parental Top-Up General
550022 Offset Earnings
550023 Regular Academic - Benefits
550024 Post Doctoral Cdn - Benefits
550025 Post Doctoral For - Benefits
550026 Non-Stu/Non-Post Dr Fell - Ben
550027 Admin Prof & Tech - Benefits
550028 Casual - Benefits
550029 Bach Stu. Cdn. - Benefits
550030 Bach Stu. Foreign - Benefits
550031 Master's Stu. Cdn - Benefits
550032 Master's Stu. For - Benefits
550033 Doctorate Stu. Cdn. - Benefits
550034 Doctorate Stu. For. - Benefits
550035 Early Retirement Payout
550036 Self Funded Leave Payout
550037 Sick Leave 4 Weeks - Research
550038 Child Care Benefit - Research
550039 Tuition Benefit - Research
550040 Maternity Top Up - Affiliates
550041 Parental Top Up - Affiliates
550042 Tuition Benefit - Affiliates
550043 Child Care Benefit - Affiliates
550044 Benefits Rsrch - not allocated
550045 ICR-Benefits
550046 Maternity Top-up Post Doc
550047 Parental Top-up Post Doc
570001 Pension
570002 Additional Pension
580001 Employee Future Benefits
590000 BUD-One Time Payments
590001 One Time Salary Payments
590002 Honorariums
590003 Early Retirement Incentive Plan
590005 ICR-One Time Payments
598000 BUD-ICR Salary & Wages

The following Account IDs in the 600000 series are used to code various types of expenditures, from office supplies, medical items and maintenance to professional fees, advertising, utilities and cost of goods sold.

Account Description
600000 BUD-Office Supplies
600001 Toner/Cartridge
600002 Paper
600003 ICR-Office Supplies
600005 Letterhead /Envelopes
600006 Non Library Purchased Books
600007 Non Library Public/Subscrip
600008 Water
600009 Other Supplies
600010 Business Cards
600011 Posters
600012 Brochures
600013 Building/Office Signage
600014 Forms
600015 Computer Supplies (Disks)
600016 Stationery
600017 Non Library Licensing Fees
600018 Art Exhibit Supplies
600019 Training Materials
600901 Royalties
600902 Wardrobe Expenses
600903 Theatrical Lighting & Accoustic
600904 ICR-Production Expenses
601000 BUD-Video Supplies
601001 Audio Video
601002 Batteries
601003 Video And Multimedia Supplies
601004 Electronic Shop Supplies
601005 ICR-Video Supplies
601006 Camera Supplies
601007 Scantron Supplies
601008 Audio Video - Bulbs
601009 Audio Video - Tools
602000 BUD-Lab Supplies
602001 Chemicals Supplies
602002 Glassware/Plasticware
602003 Conservation Supplies
602004 Herbarium Supplies
602005 Green House Supplies
602006 Workshop Supplies
602007 Technical/Lab Supplies
602008 Animal Care
602009 Purchase Of Animals
602010 Disposal Of Animals
602011 Animal Care Supplies
602012 Medical Supplies
602013 Embalming Expenses
602014 Burial Expenses
602015 Animal Breeding
602017 Occupational Health & Safety S
602018 Animal Health Supplies
602019 Veterinary Supplies
602020 Animal Feed
602021 Animal Bedding
602022 Radioisotopes
602023 Gases 
602024 Enzymes/Kits
602025 Primers and Sequencing
602026 Tissue Culture
602027 X-Ray Film
602028 Misc.Lab/Facility Supplies
602029 Polished Thin Sections
602030 ICR-Lab/Facility Supply
602031 Bio Hazardous Materials
603000 BUD-Research
603001 Accountable Advance
603002 Per Case Funding
603003 CAUR-LEVY
603004 Research Startup
603005 Subject Payment
603007 ICR-Research
604000 BUD-Student Supplies
604001 ID Cards/Badges
604002 Honorary Gowns & Hoods
604003 Diplomas, Tubes & Trays
604004 Honorary Degree Supplies
604005 Course Packages
604006 Contest/Prizes/Medals
604007 Student Handbook
604008 Student Timetable
604009 Student Calendar
604010 Exam Booklets
604012 Athletic Uniforms
604013 Cases & Materials
604014 Student Clothing
604015 QMAT
604016 Student Activities
604017 Thesis Binding
604018 Teaching Aids
604019 Residence Programs
604020 OSCE - Patient Training
604021 OSCE - Patient Performance
604022 ICR-Student Participant Supply
605000 Goods for re-sale
605001 COG - Souvenirs
605002 COG-T-Shirts
605003 COG - Food
605004 COG- Frames
605007 COG-Tartan Scarves
605009 COG-License Plates
605017 COG-Clothing
605018 COG-Micro Store
605019 ICR-Goods for re-sale
606000 BUD-Printing Services
606001 Printing/Photocopying
606002 ICR-Printing Services
606003 Publishing
606004 Document Binding
606005 Typesetting
606006 Newsletter 
606007 Graphic Design
606008 Catalogue
607000 BUD-Telecom
607001 Computing Charges
607002 Telecom Equip/Network Serv
607003 Telephones /Fax
607004 Long Distance
607005 Mobile Phone Change/Pagers
607006 Conference Phones
607007 Internet
607008 Bridge Charges
607009 Line Charges
607010 ISDN
607011 IP VPN
607012 Data Storage
607013 Desktop Support
607014 TeleConference
607015 ICR-Telecom
608000 BUD-Postage & Courier
608001 Postage
608002 Courier
608003 Shipping & Delivery
608004 Brokerage Fees
608005  Foreign Purchase GST Assess
608006 ICR-Postage & Courier
609000 BUD-Marketing & Advertising
609001 Advertising
609002 Newspaper Advertising
609003 Magazine Advertising
609004 Radio Advertising
609005 Marketing
609006 Marketing-Brochures
609007 Marketing-Direct Mail
609008 Marketing-Mass Email
609009 Marketing-Sponsorship
609010 Online/virtual advertising
609011 Ad Production
609012 TV Advertising
609013 Internet Advertising
609014 Media Conference
609015 ICR-Advertising
612000 BUD-Furn & Eqip Non-Capital
612001 Computer Purchases
612002 Computer Software And Licenses
612003 Computer Upgrade
612004 Equipment Purchases
612005 Equipment Upgrade
612006 Furniture & Appliances
612007 Lab Equip Purchase 
612008 Security Equip Purch 
612009 Video Conf Equip Purch
612010 Janitorial Equip Purch
612011 Field Equip Purch
612012 Vehicle Purch
612013 Art Purchases
612014 ITS Stores Expense  
612015  Athletic Equipment <$10,000
612016  ICR-Furn & Equip Non-Capital
613000 BUD-Library Purchases
613001 Library-Books
613002 Library-Periodicals
613003 Library-Binding
613004 Library - Audio Visual
613005 Library - Software
613006 Library-Government Documents
613007 Library -Lesson Resources
613008 Library-Microforms
613009 Print Materials-Regular Rebate
613010 Print Materials-Federal Rebate
613011 ICR-Library Purchases
613021 Library -Electronic Resources
613022 Library-Electronic Books
613023 Library-Electronic Governt Doc
613024 Library-Electronic Periodicals
613025 Library-Elect Abstracts/Index
613026 Library-Electronic Databases
613030 Library-Interlibrary Loan
614000 BUD-Furn & Equip Capitalized
614001 Computer Purchases >$10,000
614002 Equipment Purchases >$10,000
614003 Furniture & Appliances>$10,000
614004 Lab Equip Purchase >$10,000
614005 Security Equip Purch>$10,000
614006 ICR-Furn & Equip Capitalized
615000 BUD-Furniture & Equip Lease
615001 Equipment Rental/Lease
615002 Computer Rental/Lease
615003 Photocopier Rental/Lease
615004 Vehicle Lease
615005 ICR-Furn & Equip Lease
616000 BUD-Equip Maintenances
616001 Computer Maintenance
616002 Equipment Maintenance
616003 Vehicle Maintenance
616004 Boat Maintenance
616005 Appliance & Furniture Maint.
616006 Warranties
616007 Elevator Maintenance
616008 ICR-Equip Maintenances
623000 BUD-Contracted Services
623001 External Contract Serv
623002 Waste Collection Serv
623003 Custodial Services
623004 Sub-Contractors Services
623005 Shredding Services
623006 Outsourced Installations
623007 Pathology Review Services
623008 Lab Services
623009 Service Contracts
623010 Security Services
623011 Moving Contracted Service
623012 File Storage Services
623013 Photography Services
623014 Joint Secretaries
623015 Market Research Services
623016 Media Agency Fees
623017 Room Coordination Fees
623018 Laundry Fees
623019 Translation Services
623020 Gas Line Contract
623021 Snow Removal Contracts
623022 ICR-Contracted Services
624000 BUD-Capital Services
624001 Permits & Fees
624002 Architect Fees
624003 Construction Management Fees
624004 Survey Fees
624005 Testing Inspection Fees
624006 Envelope Review Fees
624007 Cost Consultant Fees
624008 Commissioning
624009 Property Selling Costs
624010 ICR-Capital Services
624500 BUD-Capital Tendered Costs
624501 Construction
624502 Voice / Data Communications
624503 Fire Alarm System
624504 Signage
624505 Security System
624506 Designated Substances
624507 Site Services
624508 ICR-Capital Tendered Costs
625000 BUD-Professional Services
625001 Professional Services
625002 Legal Fees
625003 Audit Fees
625004 Speaker Fees
625005 Network Consultants Fees
625006 Facilitators/Coach Fees
625007 Consulting Fees
625008 Faculty Corporation Fees
625009 Medical Services
625010 Creative Artists
625011 ICR-Professional Services
625501 Non-GFT Clinical Fees
625502 Non-GFT Corporate Fees
625503 Corporate Shadow Billing Fee
625551 GFT Clinic Shadow Billing Fee
625552 Investment Services
625600 BUD-Professional Serv Clinical
625601 GFT Clinical Fees
625602 GFT Faculty Corporation Fees
625603 GFT Clinical - Shadbil FlowThr
625604 Non-GFT Clinical - Adj/Locum
625605 Clinical Perceptors
625606 ICR-Prof Serv Clinical
630000 BUD-Student Assistance
630001 Scholarship & Bursaries
630002 ICR-Student Assistance
631001 Schol & Burs funding transfer
640000 BUD-Travel
640001 Travel
640002 Travel Advances
640003 Air Fare
640004 Rail Transportation
640005 Rental Cars - Travel
640006 Mileage
640007 Other Transportation
640008 Taxi And Limo Transportation
640009 Accommodations
640010 Other Accommodation Expense
640011 Guest Hosting
640012 Travel Meals
640013 Field Travel
640014 Visitor Travel
640015 Parking
640016 Sundry Expenses
640017 Rental Bus & Vans - Travel
640018 Fuel - Travel
640019 ICR-Travel
641000 BUD-Misc Expenses
641001 Dept Food Purchase
641002 Dept Catering
641003 Dept Accommodation
641004 Hall Or Space Rentals
641005 Membership
641006 Moving Allowances
641007 Registration/Seminars
641008 Visiting Lecturer
641009 Staff Training
641010 Parking Permits
641011 Work Clothing And Footwear
641012 Professional Expense Allowance
641013 Rent
641014 Entertainment
641015 Sponsorship
641016 Internal Conference Costs
641017 Misc Expenses
641018 Misc Program Costs
641020 Annuities
641021 ICR-Misc Expenses
641022 IRCC Employer Compliance Fee
650000 BUD-Utilities
650001 Utilities
650002 Utilities - Water
650003 Utilities - Gas
650004 Utilities-Fuel Oil
650005 Utilities-Sewage
650007 Utilities-Steam
650008 Utilities-Elect Substation
650009 Utilities-Electrical
650010 ICR-Utilities
651000 BUD-Insurance & Taxes
651001 Insurance
651002 Taxes
651003 Municipal Taxes
651004 Levies
651005 ICR-Insurance & Taxes
660000 BUD-Renovations & Alterations
660001 Repairs And Alteration
660002 Maintenance
660003 Small PPS Repairs
660004 Grounds Maintenance
660005 Clear Site -Landscaping
660006 Grass,Snow,Driveway,Fencing
660007 Tendered Costs
660008 Cost Of Work
660009 Physical Plant Expense
660011 Athletics Gym Maintenance
660012 Athletics Courts Maintenance
660014 Tools
660015 Painting & Decorating
660016 Janitorial Supplies
660017 Animal Care Cleaning Supplies
660018 Vacancy Costs
660019 ICR-Renovations & Alterations
660020 PPS Ops - Contracted Services
660021 Custodial
660022 PPS Parts & Supplies
680000 BUD-Amortization
680001 Amortization
690000 BUD-Property Acquisitions
690001 Property Acquisitions
691000 BUD-Interest & Bank Fees
691001 Interest on Long-Term Debt
691002 Interest Charges
691003 Bank Fees
691004 Credit Card Fees
691005 Bad Debt Expense
691006 Service Charges
691007 Internal Loan Repayments
691008 Internal Interest Expense
691009 RBC Floating Swap Expense
691010 ICR-Interest & Bank Fees
692000 BUD-Contingency
692001 Contingency
693000 BUD-Overhead
693001 Overhead
693002 Internal Dividends
698000 BUD-ICR Non-Salary
699000 BUD-Grants & Contributions
699005 Grants, Contributions
699800 BUD-Research Budget Budget Use Only
699801 Research Project Budget
699900 BUD-Res In-Kind Budget Use Only
699901 Res InKind - Equipment Rev Research Accounting Use Only
699902 Res InKind - Computer Rev Research Accounting Use Only
699903 Res InKind - Software Rev Research Accounting Use Only
699904 Res InKind - Components Rev Research Accounting Use Only
699905 Res InKind - Warranties Rev Research Accounting Use Only
699906 Res InKind - Construction Ren Ren Research Accounting Use Only
699907 Res InKind - Training Rev Research Accounting Use Only
699908 Res InKind - Personelle Rev Research Accounting Use Only
699951 Res InKind - Equipment Exp Research Accounting Use Only
699952 Res InKind - Computer Exp Research Accounting Use Only
699953 Res InKind - Software Exp Research Accounting Use Only
699954 Res InKind - Components Exp Research Accounting Use Only
699955 Res InKind - Warranties Exp Research Accounting Use Only
699956 Res InKind - Construction Ren Exp   Research Accounting Use Only
699957 Res InKind - Training Exp Research Accounting Use Only
699958 Res InKind - Personelle Exp Research Accounting Use Only  

The following Account IDs in the 900000 series are used to allocate budget between departments or divisions.

Account Description
931400 BUD-Dept-Dept in-yr OTO alloc
931401 Dept-Dept in-yr OTO alloc
941100 BUD-FacDiv-Dept initial OTO alloc
941101 FacDiv-Dept initial OTO alloc
941450 BUD-FacDiv-Dept in-yr OTO alloc
941451 FacDiv-Dept in-yr OTO alloc
950100 BUD-FacDiv-Dept initial base alloc
950101 FacDiv-Dept initial base alloc
950450 BUD-FacDiv-Dept in-yr base alloc
950451 FacDiv-Dept in-yr OTO alloc
951400 BUD-FacDiv-FacDiv in-yr OTO alloc
951401 FacDiv-FacDiv in-yr OTO alloc
990100 BUD-Centr-FacDiv initial base alloc
990101 Centr-FacDiv initial base alloc
990400 BUD-Centr-FacDiv in-yr base alloc
990401 Centr-FacDiv in-yr base alloc
990440 BUD-Centr-FacDiv in-yr base sal alloc
990441 Centr-Dept in-yr base sal alloc
991100 BUD-Centr-FacDiv initial OTO alloc
991101 Centr-FacDiv initial OTO alloc
991400 BUD-Centr-FacDiv in-yr OTO alloc
991401 Centr-FacDiv in-yr OTO alloc

The following Account ID is used to allocate carryforwards between departments.

Account Description
900011 Carryforward Allocation

This memo is to offer clarification about the appropriate use of account groups 612xxx and 614xxx. This application is intended for transactions originating and being recorded within Operating, Ancillary, Research, Trust and Endowment Funds.

Account group 614xxx has been created to aid in the preparation of financial statements at year-end. This group of accounts helps to identify purchases of items to be recorded as capital assets for financial reporting purposes opposed to those recorded through 612xxx accounts which remain as expenses.

614xxx accounts are intended to record purchases of separate identifiable pieces of furniture and/or equipment costing in total greater than $10,000 that have a useful life in excess of one year. This criterion is to be applied to each single item purchased and not intended to capture aggregate costs in excess of $10,000 for invoices with multiple items or volumes of equipment/furniture. Account group 612xxx for non-capital furniture and equipment purchases exist for recording these items.

Please review the following examples. If any further questions or clarification is needed, please contact Financial Reporting at financial.reporting@queensu.ca

Example 1
A generator is purchased that will be used for multiple years with a total cost of $15,000. This item would be recorded within the appropriate 614xxx account because it has a useful life greater than one year and cost exceeding $10,000. If the item will only have a useful life of less than one year, this item should be recorded within a 612xxx account.

If under this scenario, the generator cost was $9,000, regardless of whether the useful life extended beyond one year, the purchase should be recorded utilizing the appropriate 612xxx account.

Example 2
A motorized machine is purchased that will be utilized for multiple years. The machine is invoiced (either on the same invoice or two separate invoices) where the machine body is a separate listed item valued at 3,000 and the related motor is valued at 8,000. The body and motor needs to be combined to achieve the desired function of the machine and therefore together represent a single identifiable piece of equipment with a total cost of $11,000. As such, this purchase would be recorded utilizing the appropriate 614xxx account.

Example 3
An invoice is received for multiple items. Listed as purchased items are 250 chairs valued at $50 a unit and 20 desks with a unit price of $100. The subtotal of the invoice is $14,500. The items will be used for multiple years. Although, the invoice is over the $10,000 threshold and the items will be utilized for a number of years, the items purchased are all each separate pieces of identifiable furniture with either a $50 or $100 unit value. As such, the appropriate 612xxx account should be utilized.

Example 4
A computer server is purchased that will be used for multiple years. The total quoted price is given as $20,000. Based on payment terms, 25% is due up front with the remaining due upon delivery. The first invoice is received for the $5,000 down payment. Since the total purchase meets the criteria for utilizing the 614xxx account group, usage extends beyond one year and cost is greater than $10,000, the down payment should be recorded within the appropriate 614xxx account so that when the remaining invoice is billed and recorded, the total cost is recorded within the same account.

Objective

Determine appropriate level of detail to which travel expenses should be coded, both to meet ongoing business monitoring needs and to support data mining for procurement to negotiate favorable rates for the University.

Discussion

  • Because most travel expenses are reimbursements to individuals, information on amounts paid to vendors (i.e. airlines or hotel chains) is not easily determinable, regardless of what account expenditures are coded to

  • Working group participants agreed that not all business units felt coding to a detailed level provided more useful information

  • Requiring travel expenses to be coded to detailed account codes would increase resources required for data entry of accounts payable

  • If the travel expense module within Peoplesoft is implemented, individuals may be required to break out travel expenses to a more granular level of detail on their electronic claim forms

Conclusion

Travel expenses paid directly to vendors (such as airfare, hotel costs, etc.) should be coded at the detailed travel expense level. Travel expense account numbers are presented below for ease of reference.

Air Fare 640003
Rail Transportation 640004
Rental Cars - Travel 640005
Mileage 640006
Other Transportation 640007
Taxi and Limo Transportation 640008
Accommodations 640009
Other Accommodation Expense 640010
Guest Housing 640011
Meals 640012
Field Travel 640013
Visitor Travel 640014
Parking 640015
Sundry Expenses 640016

In general, travel expenses paid to individuals through travel reimbursements should be coded to the generic travel account (640001). Business units wishing to track travel at a more detailed level may continue to do so.