15xxxx / 19xxxx: Inventories

Search G/L Accts:

I. GENERAL

Inventories represent the cost of goods purchased which will be stored until issued for use. At Duke University inventories are valued by the weighted average cost method, except for inventories of the retail stores which are valued by the retail method. A physical inventory count should be taken at least once a year.

Entries to these G/L accounts should be made only by the department in charge of the inventory.

II. G/L ACCOUNT DEFINITIONS

150300 DS - Freeman Center Inventory (Valid For: Univ)
Represents food items for resale at the Freeman Center location.
150500 Blue Devil: Concessions (Valid For: Univ)
Represents Duke University Store's inventory for food concessions.
150600 DS - Marketplace Inventory (Valid For: Univ)
To account for inventory at the Marketplace location.
150700 DS - Trinity Café Inventory (Valid For: Univ)
To account for inventory at the Trinity Café location.
151100 DS - Training Table Inventory (Valid For: Univ)
Represents Dining Service's inventory at the Training Table location.
151500 Textbook Store Inventory (Valid For: Univ)
Represents the inventory at the Duke University Bookstore.
152301 FMD HVAC Shop Inventory (Valid For: Univ)
To account for the inventory balance of FMD's HVAC shop inventory.
152302 FMD Electrical Shop Inventory (Valid For: Univ)
To account for the inventory balance of FMD's Electrical shop inventory.
152303 FMD Carpentry Shop Inventory (Valid For: Univ)
To account for the inventory balance of FMD's Carpentry shop inventory.
152304 FMD Plumbing Shop Inventory (Valid For: Univ)
To account for the inventory balance of FMD's Plumbing shop inventory.
152305 FMD GMM Shop Inventory (Valid For: Univ)
To account for the inventory balance of FMD's GMM shop inventory.
152306 FMD PM Shop Inventory (Valid For: Univ)
To account for the inventory balance of FMD's PM shop inventory.
152307 FMD ML Shop Inventory (Valid For: Univ)
To account for the inventory balance of FMD's ML shop inventory.
152308 FMD Consumable Inventory (Valid For: Univ)
To track FMD consumable inventory.
152309 Key/Lock Shop Inventory (Valid For: Univ)
To track FMD consumable inventory.
152330 FMD Work Order Materials Inventory (was Tile Inventory) changed 12/27/2013 (Valid For: Univ)
Used to account for FMD inventory.
152600 Medical Center Store Inventory (Valid For: Univ)
Represents inventory at the Medical Center Bookstore.
153600 Gothic Bookstore: Inventory (Valid For: Univ)
Represents the cost of Gothic Bookshop trade books on hand.
153700 Cord Blood Unit Inventory (Valid For: Univ)
To account for cord blood inventory for Department of Pediatrics.
153701 Research Tissue (Valid For: Univ)
This G/L account should be charged with the cost of obtaining, processing, storing, and maintaining an inventory of surplus human tissue for use in research for the School of Medicine Research Foundation.
154100 Marine Laboratory Stockroom (Valid For: Univ)
Represents the inventory in the DUML stockroom.
154200 Radiology: X-ray Film Storeroom (Valid For: DUHS, Univ)
Represents inventory of radiology x-ray film.
154202 Radiology Films: Clinics (Valid For: DUHS)
154210 Radiation-Oncology (Valid For: DUHS)
To record inventory for items in the Duke Hospital Radiation-Oncology department.
154300 Hospital O.R.: Surgical Appliances (Valid For: DUHS)
Represents surgical appliances (normally implanted surgical prostheses) inventory.
154301 DNOR: Surgical Appliance Inventory (SAP) (Valid For: DUHS)
New account for the Surgical Appliance Inventory that will be managed through the SAP system.
154303 Duke North: Sterile Processing Inventory (Valid For: DUHS)
This is a new inventory account for the patient charge items that are in the Duke North Sterile Processing department.
154500 Pharmacy: Bulk Storage (Valid For: DUHS)
Represents value of the drug and pharmaceutical inventory. This reserve inventory is located in Duke North in three areas:
  • Room 0612 - Pharmacy Reserve Storage
  • Room 0412 - Walk-in Refrigerator
  • Room 0415 - Pharmacy Narcotic Cage
154501 LCHC Pharmacy Inventory (Valid For: DUHS)
154502 Pharmacy Satellite Inventory (Valid For: DUHS)
To carry the value of satellite inventory separate from Pharmacy Bulk Storage.
154503 Pharmacy Inventory - DMP (Valid For: DH, DUHS Corporate Finance)
Represents the value of the inventory at the Duke Medicine Pavilion pharmacy location.
154504 Pharmacy Storeroom Perpetual Inventory (Valid For: DH)
Represents the value of pharmacy storeroom inventory in the Omnicell system.
154600 DRHC Inventory (Valid For: DUHS)
154701 Dietary Non-Inventory Acct: Initial Balance Load (Valid For: DUHS)
154799 Dietary (Interfaces & Conversions) (Valid For: DUHS)
154801 Office Supplies Non-Inventory: Initial Balance Load (Valid For: DUHS)
154899 MM Office (Interfaces & Conversions) (Valid For: DUHS)
154900 Ambulatory Service Center: Inventory (Valid For: DUHS)
Represents surgical appliances inventory used by the Ambulatory Service center.
155100 Organ Perfusion Inventory (Valid For: DH)
This G/L account will be used to capture the value of organ perfusion inventory.
155200 Cath Lab Inventory (Valid For: DUHS)
For the Duke North Cath Lab Inventory.
155201 Cardiac Implantables Inventory (Valid For: DUHS)
To record inventory for cardiac implantables.
155202 EP Devices Inventory (Valid For: DH)
Used to account for inventory for EP Devices.
155203 EP Lab Inventory (Valid For: DH)
Used to account for inventory for the EP Lab.
155204 Pediatrics Cath Lab Inventory (Valid For: DH)
Used to account for inventory for the Pediatrics Cath Lab.
155205 Other Inventory - Telemetry/Mobile Cath (Valid For: DH)
Used to account for inventory for Telemetry and Mobile Cath.
155206 Cardiology Perpetual Inventory (Valid For: DH, DRH)
Used to account for Cardiology\'s perpetual inventory.
155300 Materials Management: Medical Supplies (Valid For: DUHS)
Represents Materials Management inventory of medical and surgical items located in Materials Management storerooms.
155301 Medical Supplies Inventory: Initial Balance Load (Valid For: DUHS)
155302 Inventory Owned by Allegiance (Valid For: DUHS)
155320 Interventional Radiology (Valid For: DUHS)
155329 Radiology Inventory Offset (Valid For: DH)
This G/L is used as part of the Radiology perpetual inventory system.
155330 Radiology Inventory Offset (Valid For: DUHS)
This G/L account should be used as an inventory offset account to create new perpetual inventory balance.
155340 GI Perpetual Inventory (Valid For: DH)
155369 Emergency Supply Management Inventory (Valid For: DH)
155399 Medical Supplies (Interfaces & Conversions) (Valid For: DUHS)
155500 High Voltage Critical Material (Valid For: Univ)
Represents the inventory of underground utility line used by the High Voltage shop.
155600 Duke Hospital: Pharmacy: Clearing (Valid For: DUHS)
155699 Pharmacy Inventory - Initial Balance Load (Valid For: DH)
155700 Eye Center: Surgical Appliances Inventory (Valid For: DUHS)
Represents the inventory of surgical appliances at Duke Eye Center.
155900 Physic's Storeroom Inventory (Valid For: Univ)
Represents inventory of electronic parts, tubing, and other lab supplies in the Physic's department's storeroom.
156000 Computer Store Inventory (Valid For: Univ)
Represents the Computer Store's inventory at the Bryan Center store.
156001 Technology Center Postage Inventory (Valid For: Univ)
To book and track inventory for postage bought/sold at the Duke Technology Center (aka Computer Store).
156100 University Store Inventory (Valid For: Univ)
Represents Duke University Store's inventory at the Bryan Center Store.
156200 Washtub Concessions Inventory (Valid For: Univ)
To establish a new inventory code to enable Washtub to track inventories separately.
156300 Lobby Shop Inventory (Valid For: Univ)
Represents inventory in the Bryan Center Lobby Shop.
156400 NCAA Floor Inventory (Valid For: Univ)
To establish a new inventory code to enable Washtub to track inventories separately.
156500 Washtub Law Inventory (Valid For: Univ)
Represents the inventory of mail order items offered in the Duke mail order catalogue.
156600 Washtub/Legacy Inventory (Valid For: Univ)
156700 Washtub/Coach’s Products Inventory (Valid For: Univ)
156800 Washtub: Mail Order Inventory (Valid For: Univ)
To establish a new inventory code to enable Washtub to track inventories separately.
156900 Iron Dukes Merchandise Inventory (Valid For: Univ)
To establish a new inventory code to enable Washtub to track inventories separately.
157000 Gardens Merchandise Inventory (Valid For: Univ)
To book and track an inventory for a new Stores department.
157100 Divinity School Store Inventory (Valid For: Univ)
To book and track an inventory for the Divinity School Store. Was used for the Marine Lab Store before FY2013.
157200 Card Gym Store Inventory (Valid For: Univ)
This G/L account should be used to book and track inventory for a new store at Card Gym (operated by Duke Stores).
157300 Nasher Museum Store Inventory (Valid For: Univ)
To book and Track inventory for a new store at the Nasher Museum of Art.
157400 East Campus Store Inventory (Valid For: Univ)
Represents inventory of the East Campus store.
157500 Diet and Fitness Store Inventory (Valid For: Univ)
Represents Duke Stores inventory of items sold at the Diet and Fitness Center.
157600 Materials Management: Annex (Valid For: DUHS)
157699 Materials Management: Annex (Interfaces & Conversions) (Valid For: DUHS)
157701 Inventory: O/P Pharmacy (Valid For: DUHS)
157702 Inventory: Childbirth (Valid For: DUHS)
157703 Inventory: OR (Valid For: DUHS)
157704 Inventory: RR (Valid For: DUHS)
157705 Inventory: Pharmacy (Valid For: DUHS)
157706 Inventory: IV Solutions (Valid For: DUHS)
157707 Miscellaneous Inventory (Valid For: DUHS)
name changed 7/1/2014 from Inventory - Implants
157708 Inventory: Anesthesiology (Valid For: DUHS)
157709 Inventory: Cat Scan Unit (Valid For: DUHS)
157710 Inventory: Radiology (Valid For: DUHS)
157711 Inventory: Endoscopy Lab (Valid For: DUHS)
157712 Inventory: MRI Unit (Valid For: DUHS)
157713 Inventory: Lab (Valid For: DUHS)
157714 Inventory: EKG (Valid For: DUHS)
157715 Inventory: Respiratory Therapy (Valid For: DUHS)
157716 Inventory: SS (Valid For: DUHS)
157717 Inventory: Blood Bank (Valid For: DUHS)
157718 Inventory: Physical Therapy (Valid For: DUHS)
157719 Inventory: Nuclear Medicine (Valid For: DUHS)
157720 Inventory: Radiation (Valid For: DUHS)
157721 Inventory: RCSM & PT (Valid For: DUHS)
157722 Inventory: Vascular Lab (Valid For: DUHS)
157723 Inventory: Emergency Room (Valid For: DUHS)
157724 Inventory: Dietary (Valid For: DUHS)
157725 Inventory: Housekeeping (Valid For: DUHS)
157726 Inventory: Linen (Valid For: DUHS)
157727 Inventory: ENG (Valid For: DUHS)
157728 Inventory: Onsite Management (Valid For: DUHS)
157729 Inventory: Cath Lab (Valid For: DUHS)
157730 Inventory: Pharmacy DCI Macon Pond (Opened Oct 2014) (Valid For: DHRH)
157731 Inventory: Pharmacy DCI Cary (Opened Oct 2014) (Valid For: DHRH)
157800 DCIS Inventory (Valid For: DUHS)
157900 Inventory - DAN (Valid For: DUHS Corporate Finance)
158100 Integrative Medicine Resource Store Inventory (Valid For: Univ)
Represents inventory for the store at the Duke Integrative Medicine Center.
158200 Uncle Harry's Inventory (Valid For: Univ)
Represents inventory at Uncle Harry's store.
158300 Store Inventory - Duke Clinics Gift Shop (Valid For: Univ)
To track inventory for the Pink Smock Duke Clinics Gift Shops.
158400 Store Inventory - Duke Med Pav Gift Shop (Valid For: Univ)
To track inventory for the Pink Smock Duke Medical Pavilion Gift Shops.
158600 Store Inventory - Duke Hospital North Gift Shop (Valid For: Univ)
To track inventory for the Pink Smock Duke Hospital North Gift Shops.
158700 Store Inventory - Duke Children\'s Hospital Gift Shop (Valid For: Univ)
To track inventory for the Pink Smock Duke Children\'s Hospital Bouncing Ball Gift Shops.
158800 Duke University Marine Lab Stores (Valid For: Univ)
Represents the dollar amount of inventory at the Duke University Marine Lab storeroom and bookstore.
158900 Communications Stockroom (Valid For: Univ)
Represents Tele/Video's inventory of telephone parts and instruments, wire, and microwave equipment used for repairs and installation of telephones.
159000 Marine Laboratory Dining Hall (Valid For: Univ)
Represents inventory at the DUML Dining Hall facility.
159100 Duke University Golf Course: Pro Shop (Valid For: Univ)
Represents the cost of inventory for golfing accessories and sportswear which are sold at the Golf Course Pro Shop.
159300 Duke University Press (Valid For: Univ)
Represents all production costs for Duke University Press books in inventory.
159356 Duke University Press: Books All (Valid For: Univ)
159400 Duke Card Office Inventory (Valid For: Univ)
Represents inventory of cards and related production materials for Duke Card System.
159500 Mailing Deposit Duke University (Valid For: Univ)
Represents postage inventory for campus mailrooms. Includes deposit on the postage meters which are used to stamp outgoing mail as well as stamps held for sale to the public, and bulk mail permit deposits held by the US Postal Service.
159800 Materials Management: Hospital Assist (Valid For: DUHS)
159801 Annex Inventory: Initial Balance Load (Valid For: DUHS)
159899 Hospital Assist (Interfaces & Conversions) (Valid For: DUHS)
159900 Materials Management Linen Distribution (Valid For: DUHS)
159901 Linen Distribution Inventory: Initial Balance Load (Valid For: DUHS)
159902 Internal Pipeline Linen Pay Cosign Purchase Clear (Valid For: DUHS)
190800 Duke Hospital Food and Nutrition Inventory (Valid For: DUHS)
Represents the food and supplies inventory for Duke Hospital's Food and Nutrition Services department.
191300 Duke University Press (Valid For: Univ)
Represents production cost for books published by Duke Press.
191301 MS Cleanup (Valid For: Univ)
To accurately record book expenses related to Manuscript Cleanup.
191302 Duke University Press: Copyediting (Valid For: Univ)
191303 Duke University Press: Proofreading (Valid For: Univ)
191304 Duke University Press: Indexing (Valid For: Univ)
191305 Duke University Press: Translation (Valid For: Univ)
191306 Duke University Press: Developmental Edit (Valid For: Univ)
191307 Duke University Press: Miscellaneous Other (Valid For: Univ)
191308 Duke University Press: Typesetting (Valid For: Univ)
191309 Duke University Press: Keyboarding (Valid For: Univ)
191310 Alterations (Valid For: Univ)
To accurately record book expenses related to editorial alterations (EA) and author corrections (AA).
191311 Duke University Press: EA (Valid For: Univ)
191312 Duke University Press: Miscellaneous Other (Valid For: Univ)
191313 Duke University Press: Art Permissions/Reproduction (Valid For: Univ)
191314 Duke University Press: Figure/Map Drawing (Valid For: Univ)
191315 Duke University Press: Scanning (Valid For: Univ)
191316 Duke University Press: Art Prep (Valid For: Univ)
191317 Duke University Press: Separations (Valid For: Univ)
191318 Duke University Press: Copyrights (Valid For: Univ)
191319 Duke University Press: Prepress (Valid For: Univ)
191320 Duke University Press: Press (Valid For: Univ)
191321 Duke University Press: Paper (Valid For: Univ)
191322 Printing (Valid For: Univ)
To accurately record book expenses related to printing New Books, US Produced.
191323 Duke University Press: Cloth Bind (Valid For: Univ)
191324 Duke University Press: Print/Bind AA's (Valid For: Univ)
191325 Duke University Press: Inserts (Valid For: Univ)
191326 Duke University Press: Cover Prepress/Paper (Valid For: Univ)
191327 UK Printing (Valid For: Univ)
To accurately record book expenses related to printing Frontlist books printed in the UK to include paperback and hardcover.
191328 Duke University Press: Cover Proof (Valid For: Univ)
191329 Vendor Shipping (Valid For: Univ)
To accurately record book expenses related to shipping and freight cost for all print and manufacturing vendors.
191330 Duke University Press: Mailing Prep (Valid For: Univ)
191331 Duke University Press: Subscriber Postage (Valid For: Univ)
191332 Duke University Press: Packaging (Valid For: Univ)
191333 Duke University Press: Postage/Delivery (Valid For: Univ)
191334 Duke University Press: Drop Ships (Valid For: Univ)
191335 Duke University Press: Bulk Freight (Valid For: Univ)
191336 Duke University Press: Miscellaneous Other (Valid For: Univ)
191337 Duke University Press: Reprints/Offset (Valid For: Univ)
191338 Reprints (Valid For: Univ)
To accurately record book expenses related to manufacturing costs for reprints (Digital or Offset). Includes covers and text.
191339 Duke University Press: Reprints/Cover (Valid For: Univ)
191340 Duke University Press: Miscellaneous Other (Valid For: Univ)
191341 Duke University Press: Freelance Text Design (Valid For: Univ)
191342 Duke University Press: Freelance Cover Design (Valid For: Univ)
191343 XML Electronic Format (Valid For: Univ)
To accurately record book expenses related to capturing the cost by typesetting vendors for creating XML. This will also include the cost of creating XML by third party vendors.
191344 Duke University Press: Mailing Services (Valid For: Univ)
191345 E-Pub/Web Ready File (Valid For: Univ)
To accurately record book expenses related to E-Pub creation costs from vendors in addition to BV, and the creation of web-ready PDF's.
191346 Duke University Press: File markup (Valid For: Univ)
191355 Full Service Fees (Valid For: Univ)
To accurately record book expenses related to Full Service Fee.
191365 Duke University Press - Books Editiorial Expense Clearing (Valid For: Univ)
191800 Diesel Fuel Inventory: Duke Hospital North (Valid For: DUHS, Univ)
Represents the inventory for diesel fuel at Duke North.
191801 Diesel Fuel Inventory - Cancer Center (Valid For: DH, DUHS, DUHS Corporate Finance)
Represents the inventory for diesel fuel for the Cancer Center.
191802 Diesel Fuel Inventory - DMP (Valid For: DH, DUHS, DUHS Corporate Finance)
Represents the inventory for diesel fuel at DMP.
191850 Jet Fuel Inventory (Valid For: DH)
This GL is used to account for the jet fuel inventory.
191900 Fuel Oil #6 Inventory (Valid For: DUHS, Univ)
192000 Fuel Oil #2 Inventory (Valid For: Univ)
Represents Facilities Management's inventory of #2 fuel oil.
192900 Transit: Diesel Fuel Inventory (Valid For: Univ)
Represents the dollar value of fuel on hand for use in University vehicles.
193800 Stores: Warehouse Distribution Inventory (Valid For: Univ)
Represents the cost of inventory held by Duke Stores in the warehouse facility at 3161 Hillsborough Road.
194000 Terrace Shop Inventory (Valid For: Univ)
Represents the cost of inventory held by the shop in the Duke Gardens.
194100 Physics Instrument Shop (Valid For: Univ)
Represents materials purchased for resale which are used in the day to day operation of the Physics instrument shop.
194200 Store Inventory - Hospital Distribution (Valid For: Univ)
To track inventory for the Hospital Gift Shops Distribution Center.
195200 Quarry Stone (Palletized) (Valid For: Univ)
195202 Quarry Stone (Old Stone/Non-Palletized) (Valid For: Univ)
196400 DS: Perkins Coffee Bar (Valid For: Univ)
Represents Dining Service's inventory for the coffee cart in Perkin's Library.
196700 Surgery Instrument Shop (Valid For: DUHS, Univ)
Represents materials purchased for resale which are used in the day to day operation of the shop.
196710 E&O Inventory (Valid For: Univ)
This G/L account should be used to record DUMC E&O shop inventory.
196799 Inventory offset Account (Valid For: Univ)
This G/L account should be used to transition surgical instruments inventory into all E&O inventory accounts.
196800 Materials Management Stockless Hospital Assist Consignment Inventory (Valid For: DUHS)
Represents inventory held by Baxter in their Morrisville warehouse which was bought by Duke University as part of the stockless hospital inventory program.
197100 Hospital O.R.: Reserve for Obsolete Surgical Appliances Inventory (Valid For: DUHS)
Represents an G/L account used as a reserve for obsolete surgical appliances inventory. The inventory is expensed in the year that it is determined to be obsolete and reserved for in this G/L account until it is physically removed from inventory.
197200 Materials Management: Reserve for Obsolete Medical Supplies Inventory (Valid For: DUHS)
Represents an G/L account used as a reserve for obsolete inventory. The inventory is expensed in the year that it is determined to be obsolete and reserved for in this G/L account until it is physically removed from inventory.