8xxxxx: Appropriations and Transfers

Search G/L Accts:

  1. General
  2. Definitions of Terms
    1. Appropriation
    2. Transfer
  3. Definitions of G/L Accounts
    1. Capital Project Transfers
    2. Others

 

I. GENERAL

This series of G/L accounts should be used to record appropriations and transfers between Duke University cost objects. The cost objects in the transfer determine the appropriate G/L account to be used. When an G/L account in this series is used, it must be used on both the debit and credit side of the transaction!

 

THESE G/L ACCOUNTS SHOULD NOT BE USED TO RECORD:

  • Transfers from one cost object to another to correct errors in a previous transaction - debit and credit the G/L account used in the original transaction.
  • Transfers to cover overdrafts on grants and contracts (cost objects 30x-35xxxxx or 38xxxxxx).
  • Transfers from one cost object to another to record services provided by one department to another. Refer to 7xxxxx, Recharges and 7500xx-7538xx, Expense Credits.
  • Transfers of equipment between departments - use G/L account 750900 for both the debit and credit.
  • Temporary loans between cost objects. Refer to 1481xx-1487, Due From Other Funds and 22xxxx, Due to Other Funds.

II. DEFINITIONS OF TERMS

A. APPROPRIATION:

An appropriation is an action by the University's Board of Trustees assigning a portion of the Current Unrestricted Fund revenues to another cost object group. Requests for appropriations are usually included in the current fiscal year budget, so that approval by the Board of Trustees is made when the Board approves the budget. Requests for the Board of Trustees should refer appropriations not included in the budget to the Vice President, Financial Services for presentation to and action.

APPROPRIATION EXAMPLE:

In accordance with the terms of the National Defense Student Loan Act, the University is required to match a portion (1/3 for fiscal year 94/95) of this revenue received from the government. Because the loan funds are in cost object 5221401 (the loan fund series), the Board of Trustees must approve an "appropriation" from the Current Unrestricted Funds to the Loan Fund 5221401. G/L account 801500, Appropriation/Transfer Between Current Unrestricted and Loan Funds, would be used.

B. TRANSFER:

A transfer reallocates funds from one cost object to another. You can NOT transfer between Current Unrestricted funds and other cost object groups - budgeted money can not be transferred.

TRANSFER EXAMPLE:

A department is organizing a lecture series. They are collecting funds from other departments in order to pay for the cost of the series. The department contributing the funds should do a transfer from their 45xxxxx code to the receiving department’s 45xxxxx code using G/L account 800100. Transfers are not allowed on current unrestricted funds 1xxxxxx.

 

III. G/L ACCOUNT DEFINITIONS

A. CAPITAL PROJECT TRANSFERS

Please see the Capital Budgeting Office website for the list of appropriate G/L accounts to use when making transfers to or from a capital project.

The following WBS elements are used for capital projects:

721xxxx Medical Center Projects
722xxxx University Projects (excluding Medical Center )
723xxxx Infrastructure Projects
752xxxx Deferred Maintenance on University Buildings
753xxxx Americans with Disabilities Act
754xxxx Utility Company
755xxxx Utility Company – Capital Renewal

B. OTHERS

 

800100 Intra-Fund Transfers (Valid For: Univ, DUHS)

This G/L account is used to transfer from one cost object to another within the same cost object group, (example: transfer from 4511234 to 4521233). This G/L account can not be used with 1xxxxx cost objects since transfers involving Current Unrestricted funds are not permitted. This G/L account can not be used to record a Capital Project Transfer.

800101 Project Closeout (Valid For: Univ)
800110 Intra-Fund Transfers by School (Valid For: DUHS, Univ)
This G/L account is to be used only when the transfer is for internal funding by the school/unit and the transfer is between at least two capital projects.
800120 Intra-Fund Transfers Deferred Maintenance as Source (Valid For: DUHS, Univ)
This G/L account is to be used only when the transfer is for internal funding by the school/unit, where the original source is Deferred Maintenance and the transfer is from 752xxxx to 721xxxx, 722xxxx, or 752xxxx.
800130 Intra-Fund ADA: School/Unit Transfers (Valid For: DUHS, Univ)
This G/L account is to be used only when the transfer is for internal funding by the school/unit, from funds set aside for ADA (American with Disabilities Act) projects and the transfer is from 753xxxx to 721xxxx, 722xxxx, or 753xxxx.
800140 Intra-Fund Transfer of an Internal Loan (Valid For: DUHS, Univ)
This G/L account is for budgeting purposes only when the transfer is for internal loan, where the original source is an internal loan and the transfer is to a capital project.
800141-800149 Intra-Fund Transfers (Valid For: Management Center Use Only)
800150 Intra-Fund Transfers Proceeds from Long-Term Debt (Valid For: DUHS, Univ)
This G/L account is to be used only when the transfer is for proceeds from long-term debt and the transfer is to a capital project.
800151-800156 Intra-Fund Transfers (Valid For: Management Center Use Only)
800159 Intra-Fund Transfers (Cash Overdrafts) (Valid For: Univ)
To establish a unique code for Intra-Fund transfers within a department to cover cash overdrafts.
800160 Intra-Fund Transfers (Valid For: Closed)
800161 Intra-Fund Transfers (Inter-Department) (Valid For: Univ)
This G/L account is used to transfer from one cost object to another within the same cost object group (example: transfer from 4511234 to 4521233). This G/L account can not be used with 1xxxxxx cost objects since transfers involving Current Unrestricted funds are not permitted. This G/L is only used to identify transfers of funds between departments within the same School. Example: Transfer between Department of Medicine and Department of Surgery.
800162 Intra-Fund Transfers (Inter-School) (Valid For: Univ)
This G/L account is used to transfer from one cost object to another within the same cost object group (example: transfer from 4511234 to 4521233). This G/L account can not be used with 1xxxxx cost objects since transfers involving Current Unrestricted funds are not permitted. This G/L is only used to identify transfers of funds between Schools. Example: Transfer between School of Medicine and School of Nursing.
800163 Inter Department Project Closeout (Valid For: Univ)
800165 Intra-Fund Transfers: Central Internal Funds (Valid For: DUHS, Univ)
This G/L account is to be used only when the transfer is from Central Internal Funds to a capital project.
800169 DCRI Site Payment Transfers (Valid For: Univ)
800170 Transfer from Central Internal Funds (Valid For: Closed)
800199 DCRI Site Payment Transfers (Valid For: Closed)
800200 Intra-Fund Transfers (Valid For: Management Center Use Only)
800206 Intra-Fund Transfer Strategic Investment Funds (Valid For: Management Center Use Only)
To track intra-fund transfers of strategic investment funds from President's 4XX fund to schools/departments/units.
800207 Intra-Fund Transfer IIG Funds (Valid For: Univ)
To track intra-fund transfers of Interdisciplinary Infrastructure Grant funds from the Provost and the Schools to various centers.
800241-800249 Intra-Fund Transfers (Valid For: Management Center Use Only)
800251-800255 Intra-Fund Transfers (Valid For: Management Center Use Only)
800256 Intra-Fund Transfer Graduate School Enhancement (Valid For: Univ)
This G/L should be used as a mechanism to transfer master tuition back to schools.
800600 Transfer from Project to Assets (Valid For: Plant Accounting Use Only)
This G/L account is used to record project settlements for constructed assets, initially charges to 668100. This settlement transfer is offset in a 17xxxx for University construction projects and remains in 800600 for DUHS
800601 Intercompany Depreciation Allocation (Valid For: DUHS, Univ)
800602 Budget Intercompany Deprecaition Transfers (Valid For: DUHS Corporate Finance)
Used to record the budget for intercompany depreciation allocation transfers. Actual intercompany depreciation allocation is recorded in GL 800601
800700 Transfer Between Current Restricted and G/L Acct (Valid For: Closed)
800900 Transfer from Project to Cost Center (Valid For: DUHS, Univ)
Transfer non-capitalizable items from projects (WBSE) to cost centers.
800980 Settlement from Plant Fund to Cost Center (Valid For: Central Use Only)
Transfer non-capitalizable items from projects (WBSE) to cost centers.
801100 Appropriation for Reserves (Valid For: DUHS, Univ)
This G/L account is used for appropriations from the 190xxxx cost objects to the 4xxxxxx cost objects (Current Unrestricted Allocated).
801110 Endowment Indirect Transfers (Valid For: Univ)
801141-801149 Appropriation for Reserves (Valid For: Management Center Use Only)
801151-801156 Appropriation for Reserves (Valid For: Management Center Use Only)
801161 Appropriations for Reserves (Inter Department) (Valid For: DUHS, Univ)
801162 Appropriations for Reserves (Inter School) (Valid For: DUHS, Univ)
801300 Appropriation/Transfer Between Current Unrestricted and Current Restricted Funds (Valid For: DUHS, Univ)
To appropriate money from the Current Unrestricted funds to the Current Restricted funds (190xxxx to 3xxxxxx) or To transfer between the Current Unrestricted-Allocated funds and the Current Restricted funds (4xxxxxx and 3xxxxxx). Exception: You can not use this object on a grant/contract (cost objects 30x-35xxxxx or 38xxxxx) - use G/L account 696700 or 696800 to record transfers to cover overdrafts on grants and contracts.
801301 Interfund Closeout (Valid For: Univ)
801320 To Restricted from Central Internal Funds (Valid For: Univ)
801341-801349 Appropriation/Transfer Between Current Unrestricted and Current Restricted Funds (Valid For: Management Center Use Only)
801351-801356 Appropriation/Transfer Between Current Unrestricted and Current Restricted Funds (Valid For: Management Center Use Only)
801359 Appropriations/Transfers Between Current Unrestricted and Current Restricted Funds (Intra-Department Cash Overdrafts) (Valid For: Univ)
To record transfers between department current unrestricted (4XX) and restricted (3XX, primarily 39X) funds to cover cash overdrafts. This GL account should not be used to record transfers to cover overdrafts in other departments or schools.
801361 Appropriation/Transfer Between Current Unrestricted and Current Restricted Funds (Inter- Department)
To transfer between the Current Unrestricted-Allocated funds and the Current Restricted funds (4xxxxxx and 3xxxxxx). Exception: You can not use this object on a grant/contract (cost objects 30x-35xxxxx or 38xxxxx) - use G/L account 696700 or 696800 to record transfers to cover overdrafts on grants and contracts. This G/L is only used to identify transfers of funds between departments within the same School. Example: Transfer between Department of Medicine and Department of Surgery.
801362 Appropriation/Transfer Between Current Unrestricted and Current Restricted Funds (Inter-School) (Valid For: Univ)
To transfer between the Current Unrestricted-Allocated funds and the Current Restricted funds (4xxxxxx and 3xxxxxx). Exception: You can not use this object on a grant/contract (cost objects 30x-35xxxxx or 38xxxxx) - use G/L account 696700 or 696800 to record transfers to cover overdrafts on grants and contracts. This G/L is only used to identify transfers of funds between Schools. Example: Transfer between School of Medicine and School of Nursing.
801363 Inter Department Interfund Closeout (Valid For: Univ)
To distinguish between Intra and Inter Interfund closeouts.
801380 Reserve Funding for Anticipated Write-offs (Valid For: Management Center Use Only)
To record interim transfers between current unrestricted (4xx) and restricted (2xx and 3xx) funds to offset anticipated future overspending. This GL account should not be used to record transfers to cover overdrafts on a grant or contract at close out - use GL account 696700 or 696800 instead. Any balances in this GL account will be transferred to 696700 or 696800 at close-out. Any balances in this GL account will be eliminated at the end of each fiscal year and restored at the beginning of the next fiscal year.
801400 Transfer Between Plant Funds and Assets (Valid For: DUHS, Univ)
801500 Appropriation/Transfer Between Current Unrestricted and Loan Funds (Valid For: DUHS, Univ)
To appropriate money from the Current Unrestricted funds to the Loan funds (190xxxx to 5xxxxx) or To transfer between the Current Unrestricted-Allocated funds and Loan funds (4xxxxx and 5xxxxx).
801561 Appropriation/Transfer Between Current Unrestricted and Loan Funds (Inter-Department) (Valid For: Univ)
To transfer between the Current Unrestricted-Allocated funds and Loan funds (4xxxxx and 5xxxxx). This G/L is only used to identify transfers of funds between departments within the same School. Example: Transfer between Department of Medicine and Department of Surgery.
801562 Appropriation/Transfer Between Current Unrestricted and Loan Funds ( Inter-School ) (Valid For: Univ)
To transfer between the Current Unrestricted-Allocated funds and Loan funds (4xxxxxx and 5xxxxxx). This G/L is only used to identify transfers of funds between Schools. Example: Transfer between School of Medicine and School of Nursing.
801600 Appropriation/Transfer Between Current Unrestricted and Endowment Funds (Valid For: DUHS, Univ)
To appropriate money from the Current Unrestricted funds to the Endowment funds (190xxxx to 6xxxxxx) or To transfer between the Current Unrestricted-Allocated funds and Endowment funds (4xxxxxx and 6xxxxxx).
801661 Appropriation/Transfer Between Current Unrestricted and Endowment Funds (Inter-Department) (Valid For: Univ)
To transfer between the Current Unrestricted-Allocated funds and Endowment funds (4xxxxxx and 6xxxxxx). This G/L is only used to identify transfers of funds between departments within the same School. Example: Transfer between Department of Medicine and Department of Surgery.
801662 Appropriation/Transfer Between Current Unrestricted and Endowment Funds (Inter-School) (Valid For: Univ)
To transfer between the Current Unrestricted-Allocated funds and Endowment funds (4xxxxxx and 6xxxxxx). This G/L is only used to identify transfers of funds between Schools. Example: Transfer between School of Medicine and School of Nursing.
801700 Appropriation/Transfer Between Current Unrestricted and Plant Funds (Valid For: DUHS, Univ)
To appropriate money from the Current Unrestricted funds to the Plant funds (190xxxx to 74xxxxx or 769xxxx) or To transfer between the Current Unrestricted-Allocated funds and Plant funds (4xxxxxx to 74xxxxx or 769xxxx). This G/L account can not be used to record a Capital Project Transfer.
801708 Transfer of Debt Service on Working Capital Loans (Valid For: Treasury Operations)
This G/L account is used to record transfers of operational cash/reserves for the payment of debt service on working capital loans.
801709 Transfer of Debt Service on External Debt (Valid For: Treasury Operations)
This G/L account is used to record transfers of operational cash/reserves for the payment of debt service on external debt.
801710 Appropriation/Transfer Between Current Unrestricted and Plant Funds - To be used for Capital Funding Transfers Only (Valid For: DUHS, Univ)
This G/L account is to be used only when the transfer is for internal funding by the school/unit. To appropriate money from the Current Unrestricted funds (190xxxx) to a Capital Project (7xxxxxx except 74xxxxx and 769xxxx) or To transfer between the Current Unrestricted-Allocated funds (4xxxxxx) to a Capital Project (7xxxxxx except 74xxxxx and 769xxxx)
801720 Appropriation/Transfer Between Current Unrestricted and Plant Funds - To be used for Capital Funding Transfers Only (Valid For: DUHS, Univ)
This G/L account is to be used only when the transfer is from Central Internal Funds. To appropriate money from the Current Unrestricted funds (190xxxx) to a Capital Project (7xxxxxx except 74xxxxx and 769xxxx) or To transfer between the Current Unrestricted-Allocated funds (4xxxxxx) to a Capital Project (7xxxxxx except 74xxxxx and 769xxxx)
801730 Internal Loan: Debt Service
To provide unique accounts to record internal loan debt service for loans between Central and Schools within the University.
801741-801749 Appropriation/Transfer Between Current Unrestricted and Plant Funds (Valid For: Management Center Use Only)
801751-801756 Appropriation/Transfer Between Current Unrestricted and Plant Funds (Valid For: Management Center Use Only)
801761 Appropriation/Transfer Between Current Unrestricted and Plant Funds (Inter-Department) (Valid For: Univ)
To transfer between the Current Unrestricted-Allocated funds and Plant funds (4xxxxxx and 7xxxxxx). This G/L is only used to identify transfers of funds between departments within the same School. Example: Transfer between Department of Medicine and Department of Surgery.
801762 Appropriation/Transfer Between Current Unrestricted and Plant Funds (Inter-School) (Valid For: Univ)
To transfer between the Current Unrestricted-Allocated funds and Plant funds (4xxxxxx and 7xxxxxx). This G/L is only used to identify transfers of funds between Schools. Example: Transfer between School of Medicine and School of Nursing.
802000 Intercompany Transfer (Valid For: Closed)
802001 DUHS Support to SOM and SON (Valid For: DUHS, Univ)
Used to account for transfers between Duke University (primarily the School of Medicine and the School of Nursing ) and the Duke University Health System that do not represent reimbursement for specific services.
802002 SOM and SON Support to DUHS (Valid For: DUHS, Univ)
Used to account for transfers between Duke University (primarily the School of Medicine and the School of Nursing ) and the Duke University Health System that do not represent reimbursement for specific services.
803300 Between Current Restricted Funds and Different (Valid For: Closed)
803400 Between Current Restricted and Current Unrestricted Allocated Funds (Valid For: Closed)
803441-803449 Between Current Restricted and Current Unrestricted Allocated Funds (Valid For: Management Center Use Only)
803451-803456 Between Current Restricted and Current Unrestricted Allocated Funds (Valid For: Management Center Use Only)
803500 Transfer Between Current Restricted and Loan Funds: (3xxxxxx and 5xxxxxx) (Valid For: DUHS, Univ)
803561 Transfer Between Current Restricted and Loan Funds (3xxxxxx and 5xxxxxx) (Inter-Department) (Valid For: Univ)
This G/L is only used to identify transfers of funds between departments within the same School. Example: Transfer between Department of Medicine and Department of Surgery.
803562 Transfer Between Current Restricted and Loan Funds (3xxxxxx and 5xxxxxx) (Inter-School) (Valid For: Univ)
This G/L is only used to identify transfers of funds between Schools. Example: Transfer between School of Medicine and School of Nursing.
803600 Transfer Between Current Restricted and Endowment Funds: (3xxxxxx and 6xxxxxx) (Valid For: DUHS, Univ)
803661 Transfer Between Current Restricted and Endowment Funds (3xxxxxx and 6xxxxxx) (Inter-Department) (Valid For: Univ)
This G/L is only used to identify transfers of funds between departments within the same School. Example: Transfer between Department of Medicine and Department of Surgery.
803662 Transfer Between Current Restricted and Endowment Funds (3xxxxxx and 6xxxxxx) (Inter-School) (Valid For: Univ)
This G/L is only used to identify transfers of funds between Schools. Example: Transfer between School of Medicine and School of Nursing.
803700 Transfer Between Current Restricted and Plant Funds: (Valid For: DUHS, Univ)
To transfer between the Current Restricted (3xxxxxx) to Plant Funds (74xxxxx or 769xxxx) This G/L account can not be used to record a Capital Project Transfer.
803701 Transfer Between Current Restricted and Plant Funds (3xxxxxx and 7xxxxxx) - To be used for Capital Funding Transfers only. (Valid For: Univ)
This G/L account is used only for the transfer of funds from the Duke Endowment (369xxxx) to capital projects (7xxxxxx).
803702 Transfer of Contributions (Valid For: Univ)
This G/L account is used only for the transfer of funds from contributions on 3xxxxxx (except 369xxxx) to capital projects on 7xxxxxx.
803741-803749 Transfer Between Current Restricted and Plant Funds (Valid For: Management Center Use Only)
803751-803756 Transfer Between Current Restricted and Plant Funds (Valid For: Management Center Use Only)
803761 Transfer Between Current Restricted and Plant Funds (3xxxxxx and 7xxxxxx) (Inter-Department) (Valid For: Univ)
This G/L is only used to identify transfers of funds between departments within the same School. Example: Transfer between Department of Medicine and Department of Surgery.
803762 Transfer Between Current Restricted and Plant Funds (3xxxxxx and 7xxxxxx) ) (Inter-School) (Valid For: Univ)
This G/L is only used to identify transfers of funds between Schools. Example: Transfer between School of Medicine and School of Nursing.
805600 Transfer Between Loan and Endowment Funds: (5xxxxxx and 6xxxxxx) (Valid For: DUHS, Univ)
805700 Transfer Between Loan and Plant Funds: (5xxxxxx and 7xxxxxx) (Valid For: DUHS, Univ)
806700 Transfer Between Endowment and Plant Funds: (6xxxxxx and 7xxxxxx) (Valid For: DUHS, Univ)
806800 Telephone Capital Expense Transfer (Valid For: DUHS, Univ)
Represents the costs transferred for new telephone equipment purchased by Tele/Video for departments within the University community.
807300 Between Current Restricted and Plant Funds (Valid For: Management Center Use Only)
807341-807349 Between Current Restricted and Plant Funds (Valid For: Management Center Use Only)
807351-807356 Between Current Restricted and Plant Funds (Valid For: Management Center Use Only)
8074**
807441-807449 Between Current Unrestricted-Allocated and Plant Funds (Valid For: Management Center Use Only)
807451-807456 Between Current Unrestricted-Allocated and Plant Funds (Valid For: Management Center Use Only)
807700 Transfers Between DM and University Divisions (Valid For: Univ, DUHS)
This G/L account should be used to record transfers made between the deferred maintenance plant funds and major university divisions
808000 Cost Sharing: Salaries and Benefits (Valid For: Sponsored Programs Only)
This G/L account is used to transfer cost shared salary and fringe benefits from the cost object where the salary was incurred and recorded (using G/L accounts 600300 or 600400), to the cost object which is actually paying for the salary and fringe benefits.
808100 Cost Sharing: Capital Equipment (Valid For: Sponsored Programs Only)
This G/L account is used to record cost sharing of equipment when mandated by the grant or contract agreement.
808200 Cost Sharing: Other (Valid For: Sponsored Programs Only)
This G/L account is used to record cost sharing other than salaries or equipment when mandated by the grant or contract agreement.
808300 Cost Sharing: Tuition Remission (Valid For: Univ)
This G/L account is used to record cost sharing of Tuition Remissions when mandated by the grant or contract agreement.
809200 FI-CO Reconciliation: Appropriations & Transfers (Valid For: Central Use Only)
This account represents reconciliation ledger postings for appropriations and transfers.
809900 Transfers From University to DUHS For 1985D Debt Service Requirements (Valid For: DUHS, Univ)
This G/L account is used to transfer responsibility for 1986D Bonds from the University to Duke University Health System.
811000 Research Support Process Enhancements Transfer (valid for Sponsored Programs only) (Valid For: Univ)
This GL is used to record the appropriation of indirect cost revenue for search support process.
811100 Technology Transfer Office (Valid For: Sponsored Programs Only)
This G/L account is used to record the appropriation of indirect cost revenue for support of the office of Technology Transfer.
811200 Instrumentation Funding Governmental Non-Centers (Valid For: Sponsored Programs Only)
This G/L account is used to record the appropriation of indirect cost revenue for instrumentation funding for governmental non-centers.
811300 Instrumentation Funding Non-Governmental Non-Centers (Valid For: Sponsored Programs Only)
This G/L account is used to record the appropriation of indirect cost revenue for instrumentation funding for non-governmental non-centers.
811400 Academic Incentive (Valid For: Sponsored Programs Only)
This G/L account is used to record the appropriation of indirect cost revenue in support of campus academic departments.
811500 Instrumentation Funding Governmental Centers (Valid For: Sponsored Programs Only)
This G/L account is used to record the appropriation of indirect cost revenue for instrumentation funding for governmental centers.
811600 Instrumentation Funding Non-Governmental Centers (Valid For: Sponsored Programs Only)
This G/L account is used to record the appropriation of indirect cost revenue for instrumentation funding for non-governmental centers.
811700 Deferred Maintenance (Valid For: Sponsored Programs Only)
This G/L account is used to record the appropriation of indirect cost revenue in support of University and Medical Center Deferred Maintenance (except Housing which uses G/L account 811900).
811800 Medical Center Shared Instrumentation Support (Valid For: Sponsored Programs Only)
This G/L account is used to record an additional appropriation of Medical Center indirect cost revenue in support of Medical Center Shared Resources.
811900 Deferred Maintenance: Housing (Valid For: Sponsored Programs Only)
This G/L account is used to record the appropriation of indirect cost revenue in support of Deferred Maintenance for Auxiliary Enterprise's Housing projects.
812000 Energy Management Program: Revolving Credit Line (Valid For: All)
This G/L account is used to record the transfer of the energy management program costs between Current Unrestricted Building cost objects and Plant funds (156xxxx to 7xxxxxx).
812100 Energy Conservation Measures (Valid For: All)
This G/L account is used to record the transfer for energy conservation measures from Current Unrestricted Building cost objects to Plant funds (156-xxxx to 7xxxxxx).
812200 M&O Savinds (Valid For: Budget Use Only)
This G/L account is to be used to transfer savings in M&O expenses to Plant Funds.
820100 PDC Appropriation
This G/L account is used to record the PDC appropriation to School of Medicine departments in accordance with the agreement between the University and the PDC.
820200 Department Research Administration Appropriation (Valid For: Univ)
This G/L account is used to record the appropriation of indirect cost recoveries from the general fund to various School of Medicine Departments allocated funds to support departmental administrative expenses of their research programs.
820201 Department Administration Appropriation (Valid For: Univ)
This G/L account is used to record the appropriation of indirect cost recoveries from the general fund to various SOM departments' allocated funds. Supports departmental instruction / administrative expenses. This account is not used for research support and is thereby distinguished from 820200.
820300 Department Non-Sponsored Research Space Administration Appropriation
This G/L account is used to record transfers from School of Medicine allocated funds to the general fund to support building maintenance operating expense (space other than sponsored research space).
820400 Department General & Administrative Appropriation (Valid For: DH, Univ, Duke Global)
This G/L account is used to record transfers from School of Medicine allocated funds to the general fund to support University and Medical Center general and administrative expenses of department research (excluding sponsored research).
820410 Department G&A Allocation - SOM OIT CSN Services (Valid For: Univ)
This G/L should be used to record the allocation of OIT CSN services to departments in the School of Medicine.
820411 G&A Allocation for School of Medicine VOIP Expenses (Valid For: Univ)
Account to allocate DUHS VOIP expenses to departments in the School of Medicine.
820500 Auxiliary Enterprise Support Appropriation
This G/L account is used to record transfers of deficits/surpluses of School of Medicine auxiliary enterprises to/from the allocated funds.
820600 Service Component Support Appropriation
This G/L account is used to record transfers of under/over recovered costs of School of Medicine service components to/from the allocated funds.
820700 Overhead Recovery Incentive Appropriation
This G/L account is used to record transfers to School of Medicine departments allocated funds under indirect cost recovery incentive agreements.
821000 Health System Support
This G/L account is used to record allocations of the Private Diagnostic Clinic (PDC) from a central fund to other internal programs.
830100 Distribution To/From Washington Duke Inn (Valid For: DUHS, Univ)
To record transfers between Duke University and the Washington Duke Inn, an agency cost object.
830500 Intercompany Transfer of Assets (Valid For: Plant Accounting Use Only)
Used by Plant Accounting to transfer assets between major University areas. For example: Duke Health Raleigh Hospital and Duke University, etc.
831000 Intercompany Transfer of Assets (Not PP&E) (Valid For: DUHS, Univ)
831001 Intercompany Transfers: Not Academic Support (Valid For: DUHS, Univ)
831700 Utility Company Debt (Valid For: Univ)
To record the debt service transfer for Capital Expansion and Distribution projects supporting the Utility units: Steam, Chilled Water, Electricity, and Water/Sewer.
831701 Internal Debt Proceeds Utility Multi (Valid For: Univ)
831702 Internal Debt Proceeds High Voltage (Valid For: Univ)
831703 Internal Debt Proceeds Chilled Water (Valid For: Univ)
831704 Internal Debt Proceeds Water/Sewer (Valid For: Univ)
831705 Internal Debt Proceeds Storm Water (Valid For: Univ)
831706 Internal Debt Proceeds Steam Plant (Valid For: Univ)
832000 Health System Restricted Capital Assets (Valid For: DUHS)
892000 Vendor Settlement Account - DUHS (Valid For: Central Use Only)