336xxx-339xxx: Tele/Video Income

Search G/L Accts:

I. GENERAL

Outside income earned by Tele/Video, Duke University's Tele/Video Department, should be recorded in this series of G/L accounts. Income collected from Duke departments should not be included here; only income from sources outside of the University, such as students or non-Duke organizations, which are located on campus.

II. G/L ACCOUNT DEFINITIONS

336100 Telephone Service: Student (Valid For: Univ)
Represents revenue generated by local telephone service charges to student subscribers to the Duke telephone system.
336200 Telephone Service: Business Customers (Valid For: Univ)
Represents revenue generated by local telephone service charges to business (non-Duke organizations located on campus) subscribers to the Duke telephone system.
336300 Paging Service: Student (Valid For: DUHS, Univ)
Represents revenue generated from students for rental of long range pagers.
336400 Cable TV Service: Students (Valid For: DUHS, Univ)
Represents revenue generated from monthly service charges to students for cable television service.
336500 Cellular Service: Student (Valid For: DUHS, Univ)
336600 Video IP Service: Student (Valid For: Univ)
336700 High Speed Internet Service: Students (Valid For: Univ)
336800 800MHz Radio Service: Non-Duke Entities (Valid For: Univ)
338100 Installation Revenue: Residential Student (Valid For: Univ)
Represents revenue generated from the administrative fee charged to connect a new student telephone.
338200 Business (Valid For: Closed)
338300 Pay Telephone Commissions: Coin (Valid For: Univ)
Represents revenue that Duke receives from AT&T for "coin sales" on pay telephones across campus. Duke's commission is a percentage of total coins deposited into the pay telephones.
338400 Pay Telephone Commissions: Operator (Valid For: Univ)
Represents revenue that Duke receives from AT&T for the operator assisted calls made from pay telephones on campus. Duke's commission is a percentage of the total operator assisted receipts.
338500 Tele/Video NC Utility Tax Revenue (Valid For: Univ)
This account is to separate the NC Utility Tax from other taxes to better control the taxes we collect and pay.
339100 General Telephone Settlement (Valid For: Univ)
Represents the settlement from General Telephone for incoming and outgoing trunk lines into the General Telephone central office.
339400 Miscellaneous Revenue (Valid For: DUHS, Univ)
Represents revenue received from students that are not covered under other G/L accounts, for example, replacement and repair of telephone instruments destroyed or damaged by the subscriber.
339500 Returned Check Fees (Valid For: DUHS, Univ)
Represents revenue generated by returned check fees that Tele/Video collects from students when students issue bad checks to Tele/Video.
339600 Toll Contract Revenue (Valid For: Univ)
Represents revenue earned by Tele/Video from a special toll contract with AT&T.
339700 Long Distance Service: Students (Valid For: Univ)