Accounting Terminology


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BFR (Budget and Financial Reporting) Code
Departmental position code within the company code structure.
Also referred to as "Organizational (Org.) Code".

The BFR code is a series of ten digit codes within the General Ledger that provides a five level organizational hierarchy structure. Every position and cost object at Duke will be linked to a BFR code at some level in the hierarchy.
BOT
Abbreviation for "Board of Trustees".
Building Identification Number
Fixed assets are grouped under building numbers for control and identification purposes.