20xxxx: Payables - Current

Search G/L Accts:

I. GENERAL

Payables represent amounts owed by Duke University to vendors and others. Obligations payable within one year are classified as current.

II. G/L ACCOUNT DEFINITIONS

200100 Automated Clearing House Returns Clearing Account: Payroll (Valid For: DUHS, Univ)
Represents a clearing account to handle Automated Clearing House (ACH) direct deposits of payroll checks that have been returned.
200300 Accounts Payable - Intercompany 0010-DUHS (Valid For: Central Use Only)
200400 Accounts Payable - Intercompany University (Valid For: Central Use Only)
200500 Accounts Payable - Intercompany DUHS (Valid For: Central Use Only)
200600 Payroll Clearing Account (Valid For: DUHS, Univ)
Represents a clearing account for handling miscellaneous payroll deductions, tax levies, direct deposits, and Statement of Earnings adjustments.
200610 Payroll Retro Clearing Account (Valid For: DUHS, Univ)
200700 SAP Internal Reconciliation Account Materials Management Supplies (Valid For: SAP Back Feed Use Only)
200710 Int Rec Account: Petty Cash (Valid For: DUHS, Univ)
200720 Int Rec Account: Research Funds (Valid For: DUHS, Univ)
To be used for tracking reimbursement of research cash funds.
200800 Imprest Cash Clearing Account (Valid For: Controller Division Only)
Represents a clearing account for voided and reissued imprest cash checks. It is also used for miscellaneous corrections of imprest cash checks.
200900 Accounts Payable SAP (Valid For: )
200901 Internal Account Reconciliation (Valid For: DUHS, Univ)
200910 Patient Refunds Payable (Valid For: DUHS)
200920 Accounts Payable: Employee and Students (Valid For: DUHS, Univ)
200930 Accounts Payable: Vendor Wire Transfer Clearing (Valid For: Univ)
200950 AP PayPal Clearing Account (Valid For: Accounts Payable Only)
201000 Duke University: General (Valid For: Univ, DUHS, Duke Global)
Represents miscellaneous payables; these amounts will be paid within the fiscal period for which they are applicable.
201001 Accrued Invoices (Valid For: DUHS)
201002 Duke Cancer Institute Payables (Valid For: DH, DRH, DHRH)
This G/L is used to track expenses paid to the PDC in association with and under contractual obligation for the Duke Cancer Institute.
201003 DCI Reinvestment Due to SOM (Valid For: DH, DRH)
This G/L account is to track the liability associated with the DCI reinvestment contract that is due to the School of Medicine.
201004 Xerox Toner Payable (Valid For: Univ, DUHS)
Represents a clearing account to handle the Xerox contract to supply toner for all network printers. (Created 6/2015)
201005 Accounts Payable - DAN (Valid For: DUHS Corporate Finance)
201061 DASC Trade A/P (Valid For: DUHS)
201100 Duke University: ADP Special (Valid For: Controller Division Only)
Represents invoices charged to University cost objects via the Disbursements system but not paid to the vendor as of the date of financial statement.
201101 Due to PDC (Valid For: DUHS)
201120 Due to Duke University Health System (Valid For: DUHS)
201121 Due to DUHS - DCC - PCL (Valid For: DUHS Corporate Finance)
This G/L should be used to separately identify intercompany balances related to the new DCC Privacy/Cyber Liability (PCL) cell.
201122 Due to DUHS - DCC - IL (Valid For: DUHS Corporate Finance)
This G/L should be used to separately identify intercompany balances related to the new DCC International Liability (IL) cell.
201201 Corporate Card Payable - BoA (Valid For: Univ)
This account is used to record the University's payable to Bank of America for corporate card transactions.
201202 Corporate Card Payable - SAP Travel - BOA (Valid For: All)
This account is used as a clearing account related to the Bank of America payable for travel transactions.
201300 Duke University: Libraries (Valid For: Univ)
Represents payables for library materials (books, journals, microfilm, etc.) purchased by all the University libraries except the Medical Center.
201400 Duke Press: Royalties Domestic (Valid For: Univ)
Represents domestic royalties payable to individuals by Duke Press.
201456 Duke Press: Royalties Foreign (Valid For: Univ)
Represents foreign royalties payable to individuals by Duke Press.
201500 Fuqua Executive Education Payables (Valid For: Univ)
Represents payables for the Fuqua Executive Education programs.
201600 Stores A/P Clearing (Valid For: Univ)
Represents the clearing account for cost of merchandise purchased by Duke Stores for purposes of resale. The Duke Stores Business Office should only make entries using this G/L account.
201700 Duke University: Investment Payables (Valid For: Investment Office Only )
Represents investment payables for short and long term investments.
201800 Thomas Center Payables (Valid For: Univ)
Represents payables related to the operations of the Thomas Executive Education Center.
201900 Institutional Reinvestment Account/Long Term Pool Directed Deposit (Valid For: DUHS, Univ)
Represents use to segregate the liability for IRA money that is invested in the long-term pool. To be used only with 9****** cost objects.
202000 Accrued Interest Payable (Valid For: DUHS, Univ)
Represents interest to be paid in association with University debt obligations; these amounts generally will be paid in the next quarter.
202002 Interest Accrual/Deferral (Valid For: External Reporting Only)
To adjust interest expense to a 5-4-4 basis.
202100 Accounts Payable SAP Phase 0 (Valid For: )
202500 ClinCard Payable (Valid For: Univ)
Represents a clearing account for the research payments and load fees associated with the ClinCard system.
203001 Manual Refund: Holding Account (Valid For: Univ)
203002 Student Travel Advance & Reimbursement: Holding Account (Valid For: Univ)
203003 Student Cash Advance: Holding Account (Valid For: Univ)
203004 Student Account Adjustments (Valid For: Univ)
To process and record miscellaneous manual adjustments made to student accounts.
203005 Independent 529 Student Payment (Valid For: Univ)
203006 Student Wire Payments - Clearing (A/R) (Valid For: Univ)
Clearing account for student account wire payments received by A/R.
203007 Bursar TravelEx Bankwire Clearing (Valid For: Bursar's Office Only)
Clearing account for Western Union TravelEx service to facilitate international student wire payments.
203010 Cashier Receipt Kick-Outs: Holding Account (Valid For: Univ)
203500 Hospital Trust Fund Liability (Valid For: DUHS, Univ)
Represents the estimated professional liability of the Duke University Hospital Trust Fund.
203600 Estimated IBNR: Prof. Labs (Valid For: DUHS, Univ)
Represents liabilities associated with DCIC. Related assets are segregated in G/L account 164100.
203601 Current Portion Reserves (Valid For: DUHS)
203602 Indemnity Reserves (Valid For: DUHS)
203603 Alae Reserves (Valid For: DUHS)
203604 IBNR Reserves (Valid For: DUHS)
203605 Indemnity Reserves - DCC - PCL (Valid For: DUHS Corporate Finance)
This G/L should be used to separately identify indemnity reserves related to the new DCC Privacy/Cyber Liability (PCL) cell.
203606 ALAE Reserves - DCC - PCL (Valid For: DUHS Corporate Finance)
This G/L should be used to separately identify ALAE reserves related to the new DCC Privacy/Cyber Liability (PCL) cell.
203607 IBNR Reserves - DCC - PCL (Valid For: DUHS Corporate Finance)
This G/L should be used to separately identify IBNR reserves related to the new DCC Privacy/Cyber Liability (PCL) cell.
203608 Indemnity Reserves - DCC - IL (Valid For: DUHS Corporate Finance)
This G/L should be used to separately identify indemnity reserves related to the new DCC International Liability (IL) cell.
203609 ALAE Reserves - DCC - IL (Valid For: DUHS Corporate Finance)
This G/L should be used to separately identify ALAE reserves related to the new DCC International Liability (IL) cell.
203610 IBNR Reserves - DCC - IL (Valid For: DUHS Corporate Finance)
This G/L should be used to separately identify IBNR reserves related to the new DCC International Liability (IL) cell.
204100 Escheat fund for automated process (Valid For: Univ, DUHS)
Represents amounts for unclaimed property; i.e., payroll checks, accounts payable checks, student ledger credit balances, etc. that are to be remitted to the appropriate state at the end of the dormant custodial period established by the respective state.
204200 Escheat Fund of North Carolina (Valid For: DUHS, Univ)
Represents amounts for unclaimed property; i.e., payroll checks, imprest cash checks, student ledger credit balances, etc., that are to be remitted to the State of North Carolina at the end of the dormant custodial period established by the state of North Carolina.
204500 Guarantee Fee: Student Loans (Valid For: Univ)
Represents student loan fees collected from borrowers and payable to the Higher Education Assistance Foundation for Parent Loans.
204600 Premiums Payable: Gift Records (Valid For: Univ)
Represents a clearing account for gift money received to pay the premiums on life insurance policies that have been given to the University.
204800 Medicare/Medicaid Payable: Duke Hospital (Valid For: DUHS, Univ)
Represents a payable account that is utilized during year-end when Duke and Medicare/ Medicaid settle up the cost of reimbursement for care to patients.
204801 Medicare 99 (Valid For: DUHS)
204802 Medicare 98 (Valid For: DUHS)
204803 Medicare 97 (Valid For: DUHS)
204804 Medicare 00 (Valid For: DUHS)
204805 Medicare Payable 01 (Valid For: DUHS)
204806 Medicare Payable 02 (Valid For: DUHS)
204807 Medicare Payable 03 (Valid For: DUHS)
204808 Medicare Payable 04 (Valid For: DUHS)
204809 Medicare Payable 05 (Valid For: DUHS)
204810 Medicare Payable 06 (Valid For: DUHS)
204811 Medicare Payable 07 (Valid For: DUHS)
To record estimate and settlement activity related to the FY07 Medicare cost.
204812 Medicare Payable 08 (Valid For: DRH, DHRH, DUAP)
To record estimate and settlement activity related to FY 08 Medicare cost report
204813 Medicare Payable 09 (Valid For: DH, DRH, DHRH, DUAP)
To record estimate and settlement activity related to FY 09 Medicare cost report.
204814 Medicare Payable 2010 (Valid For: DUHS)
This G/L account should be used to record estimate and settlement activity related to the FY10 Medicare cost
204815 Medicare Payable FY2011 (Valid For: DH, DRH, DHRH, DUAP)
This G/L is used to record estimate and settlement activity related to the FY11 Medicare cost report.
204816 Medicare Payable FY2012 (Valid For: DH, DRH, DHRH, DUAP)
This G/L is used to record estimate and settlement activity related to the FY12 Medicare cost report.
204817 Medicare Payable FY2013 (Valid For: DH, DRH, DHRH, DUAP)
This G/L is used to record estimate and settlement activity related to the FY12 Medicare cost report.
204818 Medicare Payable FY2014 (Valid For: DH, DRH, DHRH, DUHS, DUAP)
This G/L is used to record estimate and settlement activity related to the FY14 Medicare cost report.
204819 Medicare Payable FY2015 (Valid For: DH, DRH, DHRH, DUAP)
This G/L is used to record estimate and settlement activity related to the FY15 Medicare cost report.
204820 Medicare Payable FY16 (Valid For: DH, DRH, DHRH, DUHS, DUAP)
This G/L is used to record estimate and settlement activity related to the FY16 Medicare cost report.
204821 Medicare Payable 17 (Valid For: DH, DRH, DHRH, DUHS, DUAP)
This G/L is used to record estimate and settlement activity related to the FY17 Medicare cost report.
204822 Medicare Payable FY18 (Valid For: DH, DRH, DHRH, DUHS, DUAP)
204830 General Reserve: Duke University Hospital (Valid For: DUHS)
204840 General Reserve: DUAP (Valid For: DUHS)
To accrue general liabilities for DUAP.
204850 General Reserve: Duke Regional Hospital (Valid For: DUHS)
204860 General Reserve: Duke Raleigh Hospital (Valid For: DUHS)
204890 GNE Demonstration FY2013 (Valid For: DH, DUHS Corporate Finance)
To record estimate and settlement activity related to the FY2013 Medicare Graduate Nursing Education (GNE) Demonstration program.
204891 GNE Demonstration FY2014 (Valid For: DH, DRH, DHRH, DUHS, DUAP)
To record estimate and settlement activity related to the FY2014 Medicare Graduate Nursing Education (GNE) Demonstration program.
204892 GNE Demonstration FY2015 (Valid For: DH)
To record estimate and settlement activity related to the FY2015 Medicare Graduate Nursing Education (GNE) Demonstration program.
204893 GNE Demonstration FY2016 (Valid For: DH, DRH, DHRH, DUHS, DUAP)
To record estimate and settlement activity related to the FY 16 Medicare Graduate Nursing Education Demonstration program.
204894 GNE Demonstration FY17 (Valid For: DUHS)
To record estimate and settlement activity related to the FY17 Medicare Graduate Nursing Education Demonstration program.\r\n
204895 GNE Demonstration FY18 (Valid For: DUHS)
204900 Medicaid: General (Valid For: DUHS)
204901 Medicaid 99 (Valid For: DUHS)
204902 Medicaid 98 (Valid For: DUHS)
204903 Medicaid 97 (Valid For: DUHS)
204904 Medicaid 00 (Valid For: DUHS)
204905 Medicaid Payable 01 (Valid For: DUHS)
204906 Medicaid Payable 02 (Valid For: DUHS)
204907 Medicaid Payable 03 (Valid For: DUHS)
204908 Medicaid Payable 04 (Valid For: DUHS)
204909 Medicaid Payable 05 (Valid For: DUHS)
204910 Medicaid Payable 06 (Valid For: DUHS)
204911 Medicaid Payable 07 (Valid For: DUHS)
To record estimate and settlement activity related to the FY07 Medicaid cost.
204912 Medicaid Payable 08 (Valid For: DRH, DHRH, DUAP)
To record estimate and settlement activity related to FY 08 Medicaid cost report
204913 Medicare Payable 09 (Valid For: DH, DRH, DHRH, DUAP)
To record estimate and settlement activity related to FY 09 Medicare cost report.
204914 Medicaid Payable 2010 (Valid For: DUHS)
This G/L account should be used to record estimate and settlement activity related to the FY10 Medicaid cost.
204915 Medicaid Payable FY2011 (Valid For: DH, DRH, DHRH, DUAP)
To record estimate and settlement activity related to the FY11 Medicaid cost report.
204916 Medicaid Payable FY2012 (Valid For: DH, DRH, DHRH, DUAP)
To record estimate and settlement activity related to the FY12 Medicaid cost report.
204917 Medicaid Payable FY2013 (Valid For: DH, DRH, DHRH, DUAP)
To record estimate and settlement activity related to the FY13 Medicaid cost report.
204918 Medicaid Payable FY2014 (Valid For: DH, DRH, DHRH, DUAP)
To record estimate and settlement activity related to the FY14 Medicaid cost report.
204919 Medicaid Payable FY2015 (Valid For: DH, DRH, DHRH, DUAP)
To record estimate and settlement activity related to the FY15 Medicaid cost report.
204920 Medicaid Payable FY16 (Valid For: DH, DRH, DHRH, DUHS, DUAP)
To record estimate and settlement activity related to the FY16 Medicaid cost report.
204921 Medicaid Payable 17 (Valid For: DH, DRH, DHRH, DUHS, DUAP)
To record estimate and settlement activity related to the FY17 Medicaid cost report.
204922 Medicaid Payable FY18 (Valid For: DH, DRH, DHRH, DUHS, DUAP)
205000 Notes Payable (Valid For: DUHS, Univ)
Represents short-term debt obligations of the University.
205400 Manual Use Tax Accrual (Valid For: All)
206000 Payrolls Accrued (Valid For: DUHS, Univ)
Represents actual payroll to be remitted to various bank accounts during the fiscal period for which they are applicable. Represents the net pay estimated payroll costs for an accrual period.
206001 Other Accrued Compensation (Valid For: DUHS)
To book nursing bonus retention
206002 Other Corporate Accruals (Valid For: DUHS)
To accrue DUHS corporate bonuses. Needs to be separate account from 206001 which is for retention bonuses.
206003 Other Corporate Accruals LT1 (Valid For: DUHS)
The purpose of these accounts is to record the long-term version of the Other Corporate Accruals that are in account 206002.
206004 Other Corporate Accruals LT2 (Valid For: DUHS)
The purpose of this account is to record the long-term version of the Other Corporate accruals that are in account 206002.
206005 Other Corporate Accruals LT3 (Valid For: DUHS)
The purpose of this account is to record the long-term version of the Other Corporate accruals that are in account 206002.
206006 Other Corporate Accruals LT4 (Valid For: DUHS)
This G/L account should be used to record the long-term version of the Other corporate accruals in G/L 206002.
207000 Compensated Absences (Valid For: DUHS, Univ)
Represents the liability for vacation time and discretionary holidays of Duke employees, which have been earned but not yet used.
207001 Duke University Health System Corporate Accruals (Valid For: DUHS)
207003 Compensated Absences (Valid For: DUHS)
208000 Sales Tax Accrued (Valid For: DUHS, Univ)
Represents the amount of county and state sales tax collected by the University that is to be remitted to the North Carolina Department of Revenue.
208001 Sales Tax Accrued - Tickets / Admission (Valid For: Univ, DUHS)
Represents the amount of state and county sales tax collected by the University and DUHS on the sale of tickets and admission charges that wil be remitted to the North Carolina Department of Revenue.
208002 Sales Tax Accrued - Athletics (Valid For: Univ)
Represents the amount of state and county sales tax collected by the University on the sale of athletic tickets that wil be remitted to the North Carolina Department of Revenue.
208003 Sales Tax Accrued - Marine Lab (Valid For: Univ)
Represents the amount of state and county sales tax collected by the University on sales at the Marine Lab in Carteret County that wil be remitted to the North Carolina Department of Revenue.
208030 Sales Tax Accrued - Wake County (Valid For: Univ)
Represents the amount of county and state sales tax collected by the University on the sale of event tickets for events held in Wake county that will be remitted to the North Carolina Department of Revenue.
208031 Sales Tax Accrued - Mecklenburg County (Valid For: Univ)
Represents the amount of county and state sales tax collected by the University on the sale of event tickets for events held in Mecklenburg county that will be remitted to the North Carolina Department of Revenue.
208032 Sales Tax Accrued - New Hanover County (Valid For: Univ)
Represents the amount of county and state sales tax collected by the University on the sale of event tickets for events held in New Hanover county that will be remitted to the North Carolina Department of Revenue.
208033 Sales Tax Accrued - Brunswick County (Valid For: Univ)
Represents the amount of county and state sales tax collected by the University on the sale of event tickets for events held in Brunswick county that will be remitted to the North Carolina Department of Revenue.
208100 Canadian Goods and Services Tax (Valid For: DUHS, Univ)
Represents the 7% tax collected for the Canadian government on items sold to Canada.
208200 N. C. Use Tax Payable (SAP) (Valid For: DUHS, Univ)
Represents the amount of county and state use tax collected by the University.
208300 Corporate Federal Tax Payable (Valid For: DUHS)
To accrue Federal taxes on a profit generated by one of our for-profit entities.
208400 Corporate State Tax Payable (Valid For: DUHS)
To accrue State taxes on a profit generated by on of our for-profit entities.
208500 Student Insurance Payable (Valid For: Univ)
Represents charges to student accounts for Sickness and Accident Insurance to be remitted to the insurance company.
208501 Prior Year Adjustment Student Insurance Payable (Valid For: Univ)
Track student insurance payables by fiscal year
208502 Student Insurance Payable Remittances (Valid For: Univ)
This account is used to process remittances for student Insurance premiums.
208510 Student Insurance clearing code for FY 09/10 (Valid For: Univ)
This G/L account should be used to record student insurance charges for the FY and school year 2009/2010.
208601 Federal Excise Tax Payable (Valid For: DUHS)
208900 Duke University Health System LOC (Valid For: DUHS)
209200 VA Hospital and Other Outside Payables (Valid For: DUHS)
Represents payables to the VA Hospital for tissue typing and transplants done on VA patients as part of the VA Sharing Agreement. This is also used by RCH.
209500 Worker's Compensation: Liability (Valid For: External Reporting Only)
Represents projected payable for worker's compensation claims that have been incurred but not paid at fiscal year end.
209600 Long-Term Disability Liability (Valid For: External Reporting Only)
Represents projected payable for worker's compensation claims that have been incurred but not paid at fiscal year end.
209601 DUHS LTD Contra Account (Valid For: Univ)
209700 Funds Held for Others (Valid For: External Reporting Only)
209701 Durham Health Partners Scholarship Money (Valid For: DUHS)
Duke Regional Hospital Human Resources needs to see the activity that is posting to these accounts as well as the existing balance so that it can be reconciled to the files.
209702 Focus Loans (Valid For: DUHS)