190xxx-197xxx: Deferred Charges

Search G/L Accts:

I. GENERAL

Deferred charges represent expenditures paid in one period, which will benefit future periods. These charges will be expensed when "consumed".

II. G/L ACCOUNT DEFINITIONS

190200 Invoice Reduction (SAP) (Valid For: SAP Back Feed Use Only)
190300 Biweekly Payroll Suspense Account (Valid For: DUHS, Univ)
Represents undistributed payroll charges for biweekly employees whose master record has been deleted from the system due to termination. Any charges on this account must be identified and transferred to the appropriate cost object.
190400 Duke Press: Advance Royalties Domestic (Valid For: Univ)
Represents payment of royalties to authors by Duke Press in advance of royalties being earned.
190456 Duke University Press: Advance Royalities Foreign (Valid For: Univ)
190600 SAP Goods Receipt/Invoice Receipt Clearing Account (Valid For: , SAP Back Feed Use Only)
190610 GR/IR Delivered Not Invoiced (Valid For: DUHS, Univ)
190620 GR/IR Invoiced Not Delivered (Valid For: DUHS, Univ)
190630 GR/IR Internal Ordering Activities (Valid For: DUHS, Univ)
190640 GR/IR Sterile Trays Processing (Valid For: DUHS)
190699 GR/IR (Interfaces & Conversions) (Valid For: DUHS, Univ)
190700 Supplier Cash Discounts Clearing (SAP) (Valid For: SAP Back Feed Use Only)
Represents a clearing account to record discounts which have been credited to the originating department's cost object.
190900 Freight Clearing Account (Valid For: SAP Back Feed Use Only)
190925 Optifreight Program Prepaid (Valid For: DH, DRH, DHRH, DUHS, DUAP, DUHS Corporate Finance)
Represents the asset value of jet fuel inventory.
191000 Duke University Athletic Association (Valid For: Univ)
Represents deferred expenses of the athletic department. Expenses are charged to this G/L account, then distributed to the appropriate expense cost object in the new fiscal year.
191100 Goods Receipt/Invoice Receipt Clearing: Freight (Valid For: )
Represents deferred expenses of the athletic department. Expenses are charged to this G/L account, then distributed to each game expense cost object in the new fiscal year.
191199 Freight Reconciliation Account (Valid For: DUHS, Univ)
191200 Thomas Center Deferred Expense (Valid For: Univ)
Represents deferred expenses related to the operations of the Thomas Executive Education Center.
190400 Duke Press: Advance Royalties Domestic (Valid For: Univ)
Represents payment of royalties to authors by Duke Press in advance of royalties being earned.
190456 Duke University Press: Advance Royalities Foreign (Valid For: Univ)
190600 SAP Goods Receipt/Invoice Receipt Clearing Account (Valid For: , SAP Back Feed Use Only)
190610 GR/IR Delivered Not Invoiced (Valid For: DUHS, Univ)
190620 GR/IR Invoiced Not Delivered (Valid For: DUHS, Univ)
190630 GR/IR Internal Ordering Activities (Valid For: DUHS, Univ)
190640 GR/IR Sterile Trays Processing (Valid For: DUHS)
190699 GR/IR (Interfaces & Conversions) (Valid For: DUHS, Univ)
190700 Supplier Cash Discounts Clearing (SAP) (Valid For: SAP Back Feed Use Only)
Represents a clearing account to record discounts which have been credited to the originating department's cost object.
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.
190900 Freight Clearing Account (Valid For: SAP Back Feed Use Only)
190925 Optifreight Program Prepaid (Valid For: DH, DRH, DHRH, DUHS, DUAP, DUHS Corporate Finance)
Represents the asset value of jet fuel inventory.
191000 Duke University Athletic Association (Valid For: Univ)
Represents deferred expenses of the athletic department. Expenses are charged to this G/L account, then distributed to the appropriate expense cost object in the new fiscal year.
191100 Goods Receipt/Invoice Receipt Clearing: Freight (Valid For: )
Represents deferred expenses of the athletic department. Expenses are charged to this G/L account, then distributed to each game expense cost object in the new fiscal year.
191199 Freight Reconciliation Account (Valid For: DUHS, Univ)
191200 Thomas Center Deferred Expense (Valid For: Univ)
Represents deferred expenses related to the operations of the Thomas Executive Education Center.
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)
191401 Bulk Mail Room Temporary Clearing Account (Valid For: Univ)
191500 Electricity Charges (Valid For: Univ)
Represents a clearing account for electricity charges from Duke Power for the substations serving the Duke Campus. Costs are distributed across the University monthly.
191635 DUP Pooks Editorial Expenses (Valid For: Univ)
To debit Books Editorial expenses related to specific book titles that will receive a credit from an allocated existing fund source as designated by the fund.
191700 Fuqua Executive Education Deferred Expense (Valid For: Univ)
Represents prepaid expenses for the Fuqua Executive Education programs.
192300 Imprest Checks Clearing Account (Valid For: DUHS, Univ)
Represents a clearing account for imprest cash checks having more than six account cost objects. Because the imprest cash system can only distribute to up to six cost objects, any check over that must be distributed by journal voucher.
192600 Prepaid Pension Cost (Valid For: External Reporting Only)
192700 Interest Rate Swap: Fair Value (Valid For: External Reporting Only)
193000 DU Central Storeroom: Neurosciences (Valid For: Univ)
194700 IBM Gift Credits (Valid For: Univ)
Represents retail equipment credits from IBM received as part of IBM's matching gifts program. The asset remains until the University uses the credits to purchase IBM equipment.
194800 Prepaid Insurance: Duke University (Valid For: DUHS, Univ)
Represents premium charges for property and casualty insurance for Duke University, Duke Medical Center and the Marine Lab which apply to future periods.
195300 Stores Inventory Clearing (Valid For: Univ)
Represents a clearing G/L account for Stores inventory. Entries to this G/L account should only be prepared or expressly authorized by the Duke Stores business office.
195301 Stores Internal Inventory Purchases (Valid For: Univ)
195302 Stores Vendor Returns (Valid For: Univ)
195700 Scholarships (Valid For: DUHS, Univ)
Represents a clearing G/L account for Pell grants, DUAA Scholarships, and miscellaneous scholarships. Money is extended to students from this G/L account and reimbursed to this account when the grant money is received. At fiscal year end, this G/L account should be zero.
196000 Student Loans: Other (Valid For: DUHS)
Represents a clearing account for student loan checks mailed to students.
196100 Foreign Abroad: Summer Term II Deferred Expenses (Valid For: Univ)
Represents expenses paid before June 30 for the foreign abroad program's second summer term which is part of the next fiscal year.
196200 Foreign Abroad: Academic Year Deferred Expenses (Valid For: Univ)
Represents deferred expenses for Foreign Abroad's academic year programs.
197300 Talent Identification Program (Valid For: Univ)
Represents deferred expenses resulting from revenue matching in the TIP program.
197500 Goodwill (Valid For: DUHS, Univ)
197600 Capitalized Bond Issue Costs (Valid For: DUHS, Univ)
Represents the change in accounting methodology. Duke will capitalize and amortize the issue costs associated with Duke University Health System bond issues.
197602 Bond Issue Costs (Valid For: External Reporting Only)
Adjust all amortization related to Bond Issue Costs and Discounts to a 5-4-4 basis similar to those that were set up for Bond Interest. This is to keep these accounts separate from the accounts that the University uses to post the related amortization expense on a calendar month basis.
197603 Capitalized Bond Issues Cost (Valid For: DUHS)
197700 Water Charges (Valid For: Univ)
Represents a clearing account for water charges from City of Durham for four main meters on West Campus and eleven meters on East Campus. Costs are distributed across the University monthly.
197800 Prepaid Interest: Bond Issues (Valid For: DUHS, Univ)
Represents prepaid interest expense on Duke University's Bond issues.
197803 Prepaid Interest: Bond Issues (Valid For: DUHS)
197900 Other Deferred Charges (Valid For: DUHS, Univ)
Represents sundry expenditures which are being deferred until the fiscal period for which they are applicable, to be prorated over a period of months or until an appropriate G/L account can be charged.
197901 Other Deferred Charges: Federal Excise Tax (Valid For: DUHS)
197903 Other Deferred Charges (Valid For: DUHS)
197904 Other Deferred Charges - DCC - PCL (Valid For: DUHS Corporate Finance)
This G/L should be used to separately identify deferred charges related to the new DCC Privacy/Cyber Liability (PCL) cell.
197905 Other Deferred Charges - DCC - IL (Valid For: DUHS Corporate Finance)
This G/L should be used to separately identify deferred charges related to the new DCC International Liability (IL) cell.
197950 Duke Regional Hospital: Prepaid Lease (Valid For: DUHS)
197951 Other Long Term Assets (Valid For: DUHS)
197969 Commissioned Police Officers Plan Fringe Benefit Clearing Account (Valid For: DUHS)