15xxxx / 19xxxx: Inventories | Accounting

I. GENERAL

Inventories represent the cost of goods purchased which will be stored until issued for use. At Duke University inventories are valued by the weighted average cost method, except for inventories of the retail stores which are valued by the retail method. A physical inventory count should be taken at least once a year.

Entries to these G/L accounts should be made only by the department in charge of the inventory.

II. G/L ACCOUNT DEFINITIONS

150000 Duke Postal Operations Inventory - Valid for: Closed

Represents the supplies inventory at the Duke Postal Operations window.

150100 DS - Chick-Fil-A Inventory - Valid for: Closed

Represents Duke University Dining Service's inventory at this location. Closed May 2014.

150300 DS - Freeman Center Inventory - Valid for: Univ

Represents food items for resale at the Freeman Center location.

150400 DS - Penn Pavilion Inventory - Valid for: Closed

Represents Dining Service\'s inventory at the Penn Pavilion location.\r\n

150500 Blue Devil: Concessions - Valid for: Univ

Represents Duke University Store's inventory for food concessions.

150600 DS - Marketplace Inventory - Valid for: Univ

To account for inventory at the Marketplace location.

150700 DS - Trinity Caf Inventory - Valid for: Univ

To account for inventory at the Trinity Caf location.

150800 DS - Faculty Commons Inventory - Valid for: Closed

CLOSED - Represents Dining Service s inventory at its East Campus Marketplace.

150900 DS - Subway Inventory - Valid for: Closed

To account for inventory at the Subway location. Closed May 2014.

151100 DS - Training Table Inventory - Valid for: Univ

Represents Dining Service's inventory at the Training Table location.

151200 DS: Oak Room Inventory - Valid for: Closed

Represents Dining Service's inventories at the Oak Room.

151300 DS: University Catering Inventory - Valid for: Closed

Represents Dining Service's inventory used by its catering service.

151500 Textbook Store Inventory - Valid for: Univ

Represents the inventory at the Duke University Bookstore.

152000 DS: Devil's Den - Valid for: Closed

152300 Facilities Management Division Work Order Material and Supplies Inventory (SAP) - Valid for: Closed

Represents inventory held by Facilities Management for use in internal work orders which are tracked on the SAP system.

152301 FMD HVAC Shop Inventory - Valid for: Closed

To account for the inventory balance of FMD's HVAC shop inventory.

152302 FMD Electrical Shop Inventory - Valid for: Closed

To account for the inventory balance of FMD's Electrical shop inventory.

152303 FMD Carpentry Shop Inventory - Valid for: Closed

To account for the inventory balance of FMD's Carpentry shop inventory.

152304 FMD Plumbing Shop Inventory - Valid for: Closed

To account for the inventory balance of FMD's Plumbing shop inventory.

152305 FMD GMM Shop Inventory - Valid for: Closed

To account for the inventory balance of FMD's GMM shop inventory.

152306 FMD PM Shop Inventory - Valid for: Closed

To account for the inventory balance of FMD's PM shop inventory.

152307 FMD ML Shop Inventory - Valid for: Closed

To account for the inventory balance of FMD's ML shop inventory.

152308 FMD Consumable Inventory - Valid for: Closed

To track FMD consumable inventory.

152309 Key/Lock Shop Inventory - Valid for: Closed

To track FMD consumable inventory.

152320 Road Drainage Pipe - Valid for: Closed

Closed to posting 10/2014

152330 FMD Work Order Materials Inventory (was Tile Inventory) changed 12/27/2013 - Valid for: Univ

Used to account for FMD inventory.

152600 Medical Center Store Inventory - Valid for: Univ

Represents inventory at the Medical Center Bookstore.

153600 Gothic Bookstore: Inventory - Valid for: Univ

Represents the cost of Gothic Bookshop trade books on hand.

153700 Cord Blood Unit Inventory - Valid for: Univ

To account for cord blood inventory for Department of Pediatrics.

153701 Research Tissue - Valid for: Univ

This G/L account should be charged with the cost of obtaining, processing, storing, and maintaining an inventory of surplus human tissue for use in research for the School of Medicine Research Foundation.

154100 Marine Laboratory Stockroom - Valid for: Univ

Represents the inventory in the DUML stockroom.

154200 Radiology: X-ray Film Storeroom - Valid for: DUHS, Univ

Represents inventory of radiology x-ray film.

154202 Radiology Films: Clinics - Valid for: DUHS

154210 Radiation-Oncology - Valid for: DUHS

To record inventory for items in the Duke Hospital Radiation-Oncology department.

154300 Hospital O.R.: Surgical Appliances - Valid for: DUHS

Represents surgical appliances (normally implanted surgical prostheses) inventory.

154301 DNOR: Surgical Appliance Inventory (SAP) - Valid for: DUHS

New account for the Surgical Appliance Inventory that will be managed through the SAP system.

154303 Duke North: Sterile Processing Inventory - Valid for: DUHS

This is a new inventory account for the patient charge items that are in the Duke North Sterile Processing department.

154500 Pharmacy: Bulk Storage - Valid for: DUHS

Represents value of the drug and pharmaceutical inventory. This reserve inventory is located in Duke North in three areas:

Room 0612 - Pharmacy Reserve Storage
Room 0412 - Walk-in Refrigerator
Room 0415 - Pharmacy Narcotic Cage

154501 LCHC Pharmacy Inventory - Valid for: DUHS

154502 Pharmacy Satellite Inventory - Valid for: DUHS

To carry the value of satellite inventory separate from Pharmacy Bulk Storage.

154503 Pharmacy Inventory - DMP - Valid for: DH, DUHS Corporate Finance

Represents the value of the inventory at the Duke Medicine Pavilion pharmacy location.

154504 Pharmacy Storeroom Perpetual Inventory - Valid for: DH

Represents the value of pharmacy storeroom inventory in the Omnicell system.

154600 DRHC Inventory - Valid for: DUHS

154700 Materials Management: Dietary Supplies - Valid for: Closed

154701 Dietary Non-Inventory Acct: Initial Balance Load - Valid for: DUHS

154799 Dietary (Interfaces & Conversions) - Valid for: DUHS

154800 Materials Management: Office Supplies - Valid for: Closed

154801 Office Supplies Non-Inventory: Initial Balance Load - Valid for: DUHS

154899 MM Office (Interfaces & Conversions) - Valid for: DUHS

154900 Ambulatory Service Center: Inventory - Valid for: DUHS

Represents surgical appliances inventory used by the Ambulatory Service center.

155100 Organ Perfusion Inventory - Valid for: DH

This G/L account will be used to capture the value of organ perfusion inventory.

155200 Cath Lab Inventory - Valid for: DUHS

For the Duke North Cath Lab Inventory.

155201 Cardiac Implantables Inventory - Valid for: DUHS

To record inventory for cardiac implantables.

155202 EP Devices Inventory - Valid for: DH

Used to account for inventory for EP Devices.

155203 EP Lab Inventory - Valid for: DH

Used to account for inventory for the EP Lab.

155204 Pediatrics Cath Lab Inventory - Valid for: DH

Used to account for inventory for the Pediatrics Cath Lab.

155205 Other Inventory - Telemetry/Mobile Cath - Valid for: DH

Used to account for inventory for Telemetry and Mobile Cath.

155206 Cardiology Perpetual Inventory - Valid for: DH, DRH

Used to account for Cardiology\'s perpetual inventory.

155300 Materials Management: Medical Supplies - Valid for: DUHS

Represents Materials Management inventory of medical and surgical items located in Materials Management storerooms.

155301 Medical Supplies Inventory: Initial Balance Load - Valid for: DUHS

155302 Inventory Owned by Allegiance - Valid for: DUHS

155320 Interventional Radiology - Valid for: DUHS

155329 Radiology Inventory Offset - Valid for: DH

This G/L is used as part of the Radiology perpetual inventory system.

155330 Radiology Inventory Offset - Valid for: DUHS

This G/L account should be used as an inventory offset account to create new perpetual inventory balance.

155340 GI Perpetual Inventory - Valid for: DH

155369 Emergency Supply Management Inventory - Valid for: DH

155399 Medical Supplies (Interfaces & Conversions) - Valid for: DUHS

155400 Sterile Trays Service Cleaning Acct (Inventory) - Valid for: Closed

155500 High Voltage Critical Material - Valid for: Univ

Represents the inventory of underground utility line used by the High Voltage shop.

155600 Duke Hospital: Pharmacy: Clearing - Valid for: DUHS

155610 Pharmacy - Perpetual Inventory - Valid for: Closed

(CLOSED 12/2015 DH)

155699 Pharmacy Inventory - Initial Balance Load - Valid for: DH

155700 Eye Center: Surgical Appliances Inventory - Valid for: DUHS

Represents the inventory of surgical appliances at Duke Eye Center.

155800 Duke University Central Storeroom: Chemistry - Valid for: Closed

155900 Physic's Storeroom Inventory - Valid for: Univ

Represents inventory of electronic parts, tubing, and other lab supplies in the Physic's department's storeroom.

156000 Computer Store Inventory - Valid for: Univ

Represents the Computer Store's inventory at the Bryan Center store.

156001 Technology Center Postage Inventory - Valid for: Univ

To book and track inventory for postage bought/sold at the Duke Technology Center (aka Computer Store).

156100 University Store Inventory - Valid for: Univ

Represents Duke University Store's inventory at the Bryan Center Store.

156200 Washtub Concessions Inventory - Valid for: Univ

To establish a new inventory code to enable Washtub to track inventories separately.

156300 Lobby Shop Inventory - Valid for: Univ

Represents inventory in the Bryan Center Lobby Shop.

156400 NCAA Floor Inventory - Valid for: Univ

To establish a new inventory code to enable Washtub to track inventories separately.

156500 Washtub Law Inventory - Valid for: Univ

Represents the inventory of mail order items offered in the Duke mail order catalogue.

156600 Washtub/Legacy Inventory - Valid for: Univ

156700 Washtub/Coach s Products Inventory - Valid for: Univ

156800 Washtub: Mail Order Inventory - Valid for: Univ

To establish a new inventory code to enable Washtub to track inventories separately.

156900 Iron Dukes Merchandise Inventory - Valid for: Univ

To establish a new inventory code to enable Washtub to track inventories separately.

157000 Gardens Merchandise Inventory - Valid for: Univ

To book and track an inventory for a new Stores department.

157100 Divinity School Store Inventory - Valid for: Univ

To book and track an inventory for the Divinity School Store. Was used for the Marine Lab Store before FY2013.

157200 Card Gym Store Inventory - Valid for: Univ

This G/L account should be used to book and track inventory for a new store at Card Gym (operated by Duke Stores).

157300 Nasher Museum Store Inventory - Valid for: Univ

To book and Track inventory for a new store at the Nasher Museum of Art.

157400 East Campus Store Inventory - Valid for: Univ

Represents inventory of the East Campus store.

157500 Diet and Fitness Store Inventory - Valid for: Univ

Represents Duke Stores inventory of items sold at the Diet and Fitness Center.

157600 Materials Management: Annex - Valid for: DUHS

157699 Materials Management: Annex (Interfaces & Conversions) - Valid for: DUHS

1577** Inventory

157701 Inventory: O/P Pharmacy - Valid for: DUHS

157702 Inventory: Childbirth - Valid for: DUHS

157703 Inventory: OR - Valid for: DUHS

157704 Inventory: RR - Valid for: DUHS

157705 Inventory: Pharmacy - Valid for: DUHS

157706 Inventory: IV Solutions - Valid for: DUHS

157707 Miscellaneous Inventory - Valid for: DUHS

name changed 7/1/2014 from Inventory - Implants

157708 Inventory: Anesthesiology - Valid for: DUHS

157709 Inventory: Cat Scan Unit - Valid for: DUHS

157710 Inventory: Radiology - Valid for: DUHS

157711 Inventory: Endoscopy Lab - Valid for: DUHS

157712 Inventory: MRI Unit - Valid for: DUHS

157713 Inventory: Lab - Valid for: DUHS

157714 Inventory: EKG - Valid for: DUHS

157715 Inventory: Respiratory Therapy - Valid for: DUHS

157716 Inventory: SS - Valid for: DUHS

157717 Inventory: Blood Bank - Valid for: DUHS

157718 Inventory: Physical Therapy - Valid for: DUHS

157719 Inventory: Nuclear Medicine - Valid for: DUHS

157720 Inventory: Radiation - Valid for: DUHS

157721 Inventory: RCSM & PT - Valid for: DUHS

157722 Inventory: Vascular Lab - Valid for: DUHS

157723 Inventory: Emergency Room - Valid for: DUHS

157724 Inventory: Dietary - Valid for: DUHS

157725 Inventory: Housekeeping - Valid for: DUHS

157726 Inventory: Linen - Valid for: DUHS

157727 Inventory: ENG - Valid for: DUHS

157728 Inventory: Onsite Management - Valid for: DUHS

157729 Inventory: Cath Lab - Valid for: DUHS

157730 Inventory: Pharmacy DCI Macon Pond (Opened Oct 2014) - Valid for: DHRH

157731 Inventory: Pharmacy DCI Cary (Opened Oct 2014) - Valid for: DHRH

157800 DCIS Inventory - Valid for: DUHS

157900 Inventory - DAN - Valid for: DUHS Corporate Finance

158100 Integrative Medicine Resource Store Inventory - Valid for: Closed

Represents inventory for the store at the Duke Integrative Medicine Center. (CLOSED DEC FY21)

158200 Inventory - DUML Store - Valid for: Univ

Represents inventory at Duke Marine Lab Store.

158300 Store Inventory - Duke Clinics Gift Shop - Valid for: Univ

To track inventory for the Pink Smock Duke Clinics Gift Shops.

158400 Store Inventory - Duke Med Pav Gift Shop - Valid for: Univ

To track inventory for the Pink Smock Duke Medical Pavilion Gift Shops.

158500 DS Bryan Center Caf - Valid for: Closed

158600 Store Inventory - Duke Hospital North Gift Shop - Valid for: Univ

To track inventory for the Pink Smock Duke Hospital North Gift Shops.

158700 Store Inventory - Duke Children\'s Hospital Gift Shop - Valid for: Univ

To track inventory for the Pink Smock Duke Children\'s Hospital Bouncing Ball Gift Shops.

158800 Duke University Marine Lab Stores - Valid for: Univ

Represents the dollar amount of inventory at the Duke University Marine Lab storeroom and bookstore.

158900 Communications Stockroom - Valid for: Univ

Represents Tele/Video's inventory of telephone parts and instruments, wire, and microwave equipment used for repairs and installation of telephones.

159000 Marine Laboratory Dining Hall - Valid for: Univ

Represents inventory at the DUML Dining Hall facility.

159100 Duke University Golf Course: Pro Shop - Valid for: Univ

Represents the cost of inventory for golfing accessories and sportswear which are sold at the Golf Course Pro Shop.

159200 Duke Marine Lab Bookstore - Valid for: Closed

159300 Duke University Press - Valid for: Univ

Represents all production costs for Duke University Press books in inventory.

159356 Duke University Press: Books All - Valid for: Univ

159400 Duke Card Office Inventory - Valid for: Univ

Represents inventory of cards and related production materials for Duke Card System.

159500 Mailing Deposit Duke University - Valid for: Univ

Represents postage inventory for campus mailrooms. Includes deposit on the postage meters which are used to stamp outgoing mail as well as stamps held for sale to the public, and bulk mail permit deposits held by the US Postal Service.

159600 Mailing Deposit Duke Hospital - Valid for: Closed

159700 Reserves for Communication Stock Room - Valid for: Closed

This G/L is used to account for a reserve to offset potential inventory obsolescence or shrinkage in the Communications Stock Room.

159800 Materials Management: Hospital Assist - Valid for: DUHS

159801 Annex Inventory: Initial Balance Load - Valid for: DUHS

159899 Hospital Assist (Interfaces & Conversions) - Valid for: DUHS

159900 Materials Management Linen Distribution - Valid for: DUHS

159901 Linen Distribution Inventory: Initial Balance Load - Valid for: DUHS

159902 Internal Pipeline Linen Pay Cosign Purchase Clear - Valid for: DUHS

160100 Long Term Investment Pool - Valid for: Investment Office Only

Represents the book value of units in the pooled investment fund for endowment funds established prior to 07/01/91.

160103 Long Term Investment Pool: Old Participation - Valid for: Investment Office Only

160108 Long-Term Investment Pool Participation Financial Aid - Valid for: Investment Office Only

This G/L is used to track long-term pool ownership of financial aid endowment funds (610xxxx, 618xxxx, 660xxxx and 668xxxx)

160130 Social Choice Pool - Duke University NFA - Valid for: Univ

The Social Choice Pool (SCP) has been setup as an alternative to the Long-Term Pool investment.

160131 Social Choice Pool - Duke University FA - Valid for: Univ

The Social Choice Pool (SCP) has been setup as an alternative to the Long-Term Pool investment.

160132 Social Choice Pool - DUHS - Valid for: Univ, DUHS

The Social Choice Pool (SCP) has been setup as an alternative to the Long-Term Pool investment.

160200 DUHS Completion Pool: Participation - Valid for: DUHS

To establish an account for participation in the DUHS Completion Pool.

160500 FUQUA Special Growth Pool - Valid for: Closed

160600 457 Plan Assets - Valid for: External Reporting Only

160700 Pooled Endowment Principal: Bea Individ. Acct - Valid for: Closed

160703 Pooled Endowment Principal: Bea Individ. Acct - Valid for: Closed

161000 Investments in Transit - Valid for: DUHS, DUHS Corporate Finance

This G/L account is to be used to record HSP investment purchases and sales temporarily on the date the transaction actually occurs.

161001 Short Term Cost DUHS Inc Portion HSP Invement Pool - Valid for: DUHS Corporate Finance

161002 Short Term MTMDUHS Inc Portion HSP Invest Pool - Valid for: DUHS Corporate Finance

161003 Long Term Cost DUHS Inc Portion HSP Invest Pool - Valid for: DUHS Corporate Finance

161004 Long Term MTM DUHS Inc. Portion HSP Invest Pool - Valid for: DUHS Corporate Finance

161005 Short Term Cost Gothic Inc Portion HSP Invest Pool - Valid for: DUHS Corporate Finance

161006 Short Term MTM Gothic Inc. Portion HSP Invest Pool - Valid for: DUHS Corporate Finance

161007 Long Term Cost Gothic Inc. Portion of HSP Invest Pool - Valid for: DUHS Corporate Finance

161008 Long Term MTM Gothic Inc. Portion HSP Invest Pool - Valid for: DUHS Corporate Finance

161009 Short Term Cost Legacy Pool Portion HSP Invest Pool - Valid for: DUHS Corporate Finance

161010 Short Term MTM Legacy Pool Portion HSP Invest Pool - Valid for: DUHS Corporate Finance

161011 Long Term Cost Legacy Pool Portion HSP Invest Pool - Valid for: DUHS Corporate Finance

161012 Long Term MTM Legacy Pool Portion HSP Invest Pool - Valid for: DUHS Corporate Finance

161013 Short Term Cost Unpledged Collateral - Valid for: DUHS Corporate Finance

161014 Short Term MTM Unpledged Collateral - Valid for: DUHS Corporate Finance

161015 Long Term Cost Unpledged Collateral - Valid for: DUHS Corporate Finance

161016 Long Term MTM Unpledged Collateral - Valid for: DUHS Corporate Finance

161017 Short Cost Pledged/Posted Collateral - Valid for: DUHS Corporate Finance

161018 Short MTM Pledged Posted Collateral - Valid for: DUHS Corporate Finance

161019 Long Term Cost Pledged Posted Collateral - Valid for: DUHS Corporate Finance

161020 Long Term MTM Pledged Posted Collateral - Valid for: DUHS Corporate Finance

161021 Short Term Cost DUHS Taxable Bond Invest Pool - Valid for: DUHS Corporate Finance

161022 Short Term MTM DUHS Taxable Bond Invest Pool - Valid for: DUHS Corporate Finance

161023 Long Term Cost DUHS Taxable Bond Invest Pool - Valid for: DUHS Corporate Finance

161024 Long Term MTM DUHS Taxable Bond Invest Pool - Valid for: DUHS Corporate Finance

161025 DUHS Liquidity Management Account - Cost - Valid for: DUHS Corporate Finance

161026 DUHS Liquidity Management Account - Market - Valid for: DUHS Corporate Finance

161027 DUHS Liquidity Management Account - LT Cost - Valid for: DUHS Corporate Finance

161028 DUHS Liquidity Management Account - LT Market - Valid for: DUHS Corporate Finance

1611**

161103 Long Term Investment Pool: New Participation - Valid for: Closed

161800 Investment in Duke Medical Strategies, Inc. - Valid for: Closed

161900 Investment In GP - Valid for: Univ

To record University investment in Gift Properties.

162000 Investment in St Joseph JV - Valid for: DUHS, Univ

162001 Valuation Allowance - Valid for: DUHS

162100 Investment in Durham Realty, Inc - Valid for: Univ

162200 Investment in DUMAC - Valid for: Univ

162300 DMA Investment in Medanta Duke Research Institute - Valid for: Duke Global

Represents the book value of the investment in Duke Medicine Asia

162400 Investment in Subsidiary Corp - Treasury - Valid for: Univ

This G/L will be used to track corporate funds from Treasury provided to sub-corps. (Created 6/2015)

162500 Durham Asset Management Company - Valid for: Closed

Represents the book value of Duke University Medical Center's investment in Durham Asset Management Corporation, a wholly owned separate support corporation of Duke University.

162503 Durham Asset Management Company (DAMCO) - Valid for: DUHS

162600 Investment in Duke Medical Strategies, Inc - Valid for: Investment Office Only

Represents Capital Investment in Wellpath Community Health Plans held by Duke University Health Systems.

162603 Investment in Duke Medical Strategies Inc. - Valid for: Investment Office Only

162700 Investment In Wellpath Community Health Plans - Valid for: Investment Office Only

Represents Capital Investment in Wellpath Community Health Plans held by Duke Medical Strategies.

162800 Investment in Applied Chemical Concepts, Inc - Valid for: Investment Office Only

Represents Capital Investment in Applied Clinical Concepts, Inc. held by Duke University.

162900 Investment: Fearrington - Valid for: Investment Office Only

Represents Capital Investment in a project at Fearrington Village.

163000 Marketable Securities - Valid for: Investment Office Only

Represents the book value of marketable securities purchased within investment pools or as specific investments of particular funds. Examples of investments classified in this G/L account would be money market instruments, common and preferred stocks, and bonds.

163001 Charitable Remainder Trust Short Term Invest Fund - Valid for: Univ

Represents implementation of the investing Charitable Remainder Trusts (CRT s) in the Long Term Pool

163003 Marketable Securities - Valid for: Investment Office Only

163004 Posted Securities - Valid for: DUHS

163005 Marketable Securities - DCC - PCL - Valid for: DUHS Corporate Finance

This G/L should be used to separately identify marketable securities related to the new DCC Privacy/Cyber Liability (PCL) cell.

163006 Marketable Securities - DCC - IL - Valid for: DUHS Corporate Finance

This G/L should be used to separately identify marketable securities related to the new DCC International Liability (IL) cell.

163009 Market Value of Securities - Valid for: Investment Office Only

For use in recording mark to market on accounts 163000/163003.

163010 Mkt Value Posted Securities - Valid for: DUHS

This account should be used to record mark-to-market on collateralized securities in G/L 163004.

163100 Investment Valuation Account - Valid for: DUHS

163101 Investment Valuation Account - DCC - PCL - Valid for: DUHS Corporate Finance

This G/L should be used to separately identify unrealized gains and losses related to the new DCC Privacy/Cyber Liability (PCL) cell.

163102 Investment Valuation Account - DCC - IL - Valid for: DUHS Corporate Finance

This G/L should be used to separately identify unrealized gains and losses related to the new DCC International Liability (IL) cell.

164000 Other Investments - Valid for: DUHS, Univ

Represents the book value of less readily marketable securities (than those carried in G/L account 163000) purchased within investment pools or as specific investments of particular funds. Examples of investments classified in this G/L account would be real estate and insurance policies.

164003 Other Investments - Valid for: DUHS

164100 Duke Hospital: Durham Casualty Co., Ltd - Valid for: Closed

Represents Duke Hospital's equity investment in the Durham Casualty Insurance Company.

164200 Duke Hospital: Other Investments - Valid for: DUHS, Univ

Represents non-pooled investments in the Current Unrestricted cost object belonging to Duke Hospital.

164203 Duke Hospital: Other Investments - Valid for: DUHS

164300 Duke Hospital Investment in Duke Affiliated Physicians Inc - Valid for: Closed

Represents Duke Hospital's equity investment in Duke Affiliated Physicians, Inc., a wholly owned subsidiary of Duke University.

164400 Duke University Health System Investment in Durham County Hospital Corporation (DCMC) - Valid for: DUHS, Univ

Represents Duke University Health System's equity investment in Duke Regional Hospital.

164500 Duke University Health System: Investment in PLPCC - Valid for: Univ, DUHS

Represents Duke University Health System\'s equity interest in Provider-Led, Patient-Centered Care, LLC(PLPCC).

164600 DUHS Investment: United Methodist Retirement Home - Valid for: DUHS

Represents Duke University Health System's equity investment in Duke Raleigh Hospital.

1647**

164700 Duke University Health System - Investment in Health System Medical Strategies - Valid for: DUHS

Represents Duke University Health System's equity investment in Galloway Ridge Associated, to develop a continuing care retirement community.

164703 DUHS Investment: Health System Medical Strategies - Valid for: DUHS

164800 Investment in Duke: GMC, LLC - Valid for: DUHS

164900 Allowance for Cost of Disposal - Valid for: DUHS, Univ

Represents a contra-asset account to create a reserve for selling expenses associated with Real Estate Gifts.

165000 North Carolina Trust Company Charitable Trust Assets - Valid for: DUHS, Univ

Represents investments of Charitable Trust's which are managed by North Carolina Trust Company.

165001 Outside Trusts - Valid for: Univ

This G/L is to be used for the remainder trusts managed by outside organizations.

165100 Sinking Fund Balance - Valid for: DUHS

DUHS Board Designated Fund for 2017 Taxable Bonds. Account will reflect funds designated within HSP for funding of the $600M 2017 Taxable Bullet (6/1/2047).

165200 Investment in DLP Healthcare LLC - Valid for: DUHS

This G/L is used to account for assets associated with the investment in the DLP Healthcare LLC (joint venture).

165210 Investment in Indigo Health - Valid for: DUHS

DUHS equity interest in Indigo Health

165300 Investment in TEC Holding Co., LLC - Valid for: DUHS

This G/L is used to account for assets associated with the investment in the joint venture with AmSurg.

165400 Investment in Experience Health - Valid for: DUHS Corporate Finance

GL account for investment in Experience Health, joint venture with Blue Cross.

165401 Investment in nference - Valid for: DUHS Corporate Finance

GL account for the Health System's investment in nference.

165402 Investment in Wake County Rehabilitation Hospital - Valid for: DUHS Corporate Finance

GL account for investment in Wake County Rehabilitation Hospital, LLC, a triventure with Duke Affiliations Network, WakeMed, and LPNT IRF Development

165403 Investment in Abridge AI Inc. - Valid for: DUHS Corporate Finance

GL account to record Investment in Abridge AI Inc.

169100 Interest in Duke Endowment - Valid for: External Reporting Only

Represents the portion of the Duke Endowment's assets (at market value) from which the University derives unrestricted income.

169200 Interest in Funds Held by Others - Valid for: External Reporting Only

Represents other externally managed trust assets (at market value) from which the University derives unrestricted income.

169900 Market Value of Investments - Valid for: External Reporting Only

169901 Market Value: Short Term Debt - Valid for: External Reporting Only

169902 Market Value: Endowment Specific - Valid for: External Reporting Only

169903 Market Value of Investments - Valid for: DUHS

169904 Market Value: Nonpooled Investments - Valid for: External Reporting Only

170100 Land - Valid for: DUHS, Univ

170200 Land Improvements - Valid for: DUHS, Univ

171000 Building Shell - Valid for: DUHS, Univ

172100 Building Service Machinery and Equipment - Valid for: DUHS, Univ

172200 Other Building Facilities - Valid for: DUHS, Univ

172300 Inside Piping and Wiring - Valid for: DUHS, Univ

172400 Outside Piping and Wiring - Valid for: DUHS, Univ

172700 Permanent Interior Furnishings - Valid for: DUHS, Univ

173000 ROU Asset (Financing) - Valid for: DUHS, Univ

173001 ROU Asset (Operating) - Valid for: DUHS, Univ

173900 Capitalized Leased Assets - Valid for: DUHS, Univ

174000 Ships and Vessels - Valid for: DUHS, Univ

174300 High Value Assets - Valid for: Closed

174600 Agency Owned Real Property - Valid for: DUHS, Univ

174700 Government Owned Property - Valid for: DUHS, Univ

174800 Agency Owned Personal Property - Valid for: DUHS, Univ

174900 Government and Agency Owned Property: Contra Account - Valid for: DUHS, Univ

175000 Machinery and Equipment - Valid for: DUHS, Univ

175100 Vehicles - Valid for: DUHS, Univ

176100 Newspapers and Periodicals - Valid for: DUHS, Univ

176200 Library Major Sets - Valid for: DUHS, Univ

176300 Library Monographs - Valid for: DUHS, Univ

176400 Library Binding Charges - Valid for: DUHS, Univ

176500 Duke Press and Library Exchange - Valid for: DUHS, Univ

176600 Library Monographic Series - Valid for: DUHS, Univ

176700 Library Non-Book Materials - Valid for: DUHS, Univ

176800 Library Rare Books - Valid for: DUHS, Univ

176900 Fine Art - Valid for: DUHS, Univ

177100 Furniture and Furnishings - Valid for: DUHS, Univ

177200 Office Machines and Equipment - Valid for: DUHS, Univ

177300 Midrange and Mainframe Computers - Valid for: DUHS, Univ

177400 Personal Computers - Valid for: DUHS, Univ

177500 Construction/Renovation Minor Capital Acquisitions - Valid for: DUHS, Univ

177600 Computer Software - Valid for: DUHS, Univ

177700 Major Computer Software - Valid for: DUHS, Univ

178000 Asset Under Construction: Buildings - Valid for: DUHS, Univ

178300 Asset Under Construction: Equipment - Valid for: DUHS, Univ

178600 Station Apparatus - Valid for: DUHS, Univ

178700 Station Connections - Valid for: DUHS, Univ

178800 Central Office Switcher - Valid for: DUHS, Univ

178900 Large Private Branch Exchange - Valid for: DUHS, Univ

179000 Underground Cable - Valid for: DUHS, Univ

179100 Burried Cable - Valid for: DUHS, Univ

179400 Cablevision Apparatus - Valid for: DUHS, Univ

179500 Underground Conduit and Manholes - Valid for: DUHS, Univ

179600 Microwave Equipment - Valid for: DUHS, Univ

179700 Microwave Tower - Valid for: DUHS, Univ

179800 Accrued Capital Invoices - Valid for: DH, DRH, DHRH, Univ, DUHS, DUAP

This G/L is used to accrue capital invoices in a Fixed Asset G/L that is excluded from the fixed asset settlement process.

179900 Asset Retirement Costs - Valid for: Financial Accounting & GAAP Reporting, DUHS Corporate Finance

179901 PP&E Equipment - Valid for: DUHS Corporate Finance

Account to record DAN PP&E Equipment.

180000 Valuation Allowance on Assets Held for Sale - Valid for: DUHS

180100 Accumulated Depreciation - Valid for: DUHS, Univ

180101 Accumulated Depreciation Asset Retirement Costs - Valid for: Financial Accounting & GAAP Reporting, DUHS Corporate Finance

180106 Accumulated ROU Amortization (Operating) - Valid for: DUHS, Univ

180107 Accumulated ROU Amortization (Financing) - Valid for: DUHS, Univ

180120 Accumulated Depreciation - Valid for: DUHS Corporate Finance

Account to record Accum Deprec for DAN.

190100 Auxiliaries' Prepaid Expenses - Valid for: Closed

Represents prepaid expenses of the Auxiliaries, including contract fees to DUAA and maintenance agreements.

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

190500 Coal Inventory: West Campus - Valid for: Closed

Represents inventory account to record purchases of coal for use in the heating plant. Includes freight-in and demurrage charges. Closed to posting 10/2014.

190600 SAP Goods Receipt/Invoice Receipt Clearing Account - Valid for: Procurement Services Only, SAP Back Feed Use Only

190601 Stores Goods Receipt/Invoice Clearing - Valid for: Procurement Services Only, 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, DHRH, DRH, DUAP, DUHS, DUHS Corporate Finance

Represents the asset value of pre-paid freight.

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: Procurement Services Only

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: Closed

191306 Duke University Press: Developmental Edit - Valid for: Closed

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: Closed

191312 Duke University Press: Miscellaneous Other - Valid for: Closed

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: Closed

191316 Duke University Press: Art Prep - Valid for: Univ

191317 Duke University Press: Separations - Valid for: Closed

191318 Duke University Press: Copyrights - Valid for: Univ

191319 Duke University Press: Prepress - Valid for: Closed

191320 Duke University Press: Press - Valid for: Closed

191321 Duke University Press: Paper - Valid for: Closed

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: Closed

191324 Duke University Press: Print/Bind AA's - Valid for: Closed

191325 Duke University Press: Inserts - Valid for: Closed

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: Closed

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: Closed

191331 Duke University Press: Subscriber Postage - Valid for: Closed

191332 Duke University Press: Packaging - Valid for: Closed

191333 Duke University Press: Postage/Delivery - Valid for: Closed

191334 Duke University Press: Drop Ships - Valid for: Closed

191335 Duke University Press: Bulk Freight - Valid for: Closed

191336 Duke University Press: Miscellaneous Other - Valid for: Univ

191337 Duke University Press: Reprints/Offset - Valid for: Closed

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: Closed

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: Closed

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: Closed

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

191400 Bulk Mail Room - Valid for: Closed

Represents the postage clearing account for bulk mail. All checks for bulk mail postage, which are made to the Postmaster - Durham, North Carolina should be deposited here.

191401 Bulk Mail Room Temporary Clearing Account - Valid for: Univ

191402 Bulk Mail - 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.

191600 Engineering School Library Service - Valid for: Closed

Represents reimbursements from research grants, departmental funds, or personal finances in payment for computer-assisted bibliographic retrieval services provided to faculty, staff and students within the University.

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.

191800 Diesel Fuel Inventory: Duke Hospital North - Valid for: DUHS, Univ

Represents the inventory for diesel fuel at Duke North.

191801 Diesel Fuel Inventory - Cancer Center - Valid for: DH, DUHS, DUHS Corporate Finance

Represents the inventory for diesel fuel for the Cancer Center.

191802 Diesel Fuel Inventory - DMP - Valid for: DH, DUHS, DUHS Corporate Finance

Represents the inventory for diesel fuel at DMP.

191850 Jet Fuel Inventory - Valid for: DH

This GL is used to account for the jet fuel inventory.

191900 Fuel Oil #6 Inventory - Valid for: DUHS, Univ

192000 Fuel Oil #2 Inventory - Valid for: Univ

Represents Facilities Management's inventory of #2 fuel oil.

192100 Gross Receipts Tax - Valid for: Closed

Represents expenditures for gross receipt tax, which are being deferred until the fiscal period for which they are applicable.

192200 Graduate Student Financial Aid - Valid for: Closed

Represents a clearing account for financial aid from the professional schools, financial aid offices, and various departments for students in professional schools.

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.

192500 Marine Lab Gas Cylinder Rental - Valid for: Closed

192600 Prepaid Pension Cost - Valid for: External Reporting Only

192700 Interest Rate Swap: Fair Value - Valid for: External Reporting Only

192800 Computer Repair Inventory - Valid for: Univ

Represents the cost of parts held by Duke Stores Computer Repair for use in repairing microcomputers and peripherals.

192900 Transit: Diesel Fuel Inventory - Valid for: Univ

Represents the dollar value of fuel on hand for use in University vehicles.

193000 DU Central Storeroom: Neurosciences - Valid for: Univ

193100 Levine Science Research Storeroom Inventory - Valid for: Closed

193200 Medical Sciences Research Storeroom Inventory - Valid for: Closed

193500 Hospital Trust Fund Reserve - Valid for: Closed

193600 DS: Burger King Inventory - Valid for: Closed

193800 Stores: Warehouse Distribution Inventory - Valid for: Univ

Represents the cost of inventory held by Duke Stores in the warehouse facility at 3161 Hillsborough Road.

193900 Office Products Fax Machines Inventory - Valid for: Closed

Represents the cost of fax machines and supplies held by Duke Stores Fax Sales and Rental.

194000 Terrace Shop Inventory - Valid for: Univ

Represents the cost of inventory held by the shop in the Duke Gardens.

194100 Physics Instrument Shop - Valid for: Univ

Represents materials purchased for resale which are used in the day to day operation of the Physics instrument shop.

194200 Store Inventory - Hospital Distribution - Valid for: Univ

To track inventory for the Hospital Gift Shops Distribution Center.

194300 Office Products: Equipment - Valid for: Closed

Represents office equipment for resale to Duke community held by Office Products.

194400 Office Products: Supplies - Valid for: Closed

Represents office machine supplies for resale to Duke community held by Office Products.

194600 Key Shop Inventory - Valid for: Closed

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.

194900 Allegiance Risk Profit/Loss Settlement Account - Valid for: Closed

195000 Purchasing Department: EBSCO - Valid for: Closed

Represents a clearing account for expenditures made for the purchase of subscriptions through EBSCO plus an approximate 10% administrative handling fee charged by EBSCO and paid by the Material Support department.

195100 Purchasing Department Gas Cylinder Rental - Valid for: Closed

195200 Quarry Stone (Palletized) - Valid for: Univ

195202 Quarry Stone (Old Stone/Non-Palletized) - Valid for: Univ

195203 Quarry Stone-Fabricated - Valid for: Univ

195300 Stores Inventory Clearing - Valid for: Closed

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

195600 Cambridge Inn North Inventory - Valid for: Closed

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.

195900 Office Machines Service Department: External Supplies - Valid for: Closed

Represents non-stock office machine supplies for resale to Duke community.

196000 Work Study Employment Agency Clearing Account - Valid for: Univ

Represents a clearing account for work study invoices that are billed to the University by third party staffing agencies.

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.

196400 DS: Perkins Coffee Bar - Valid for: Univ

Represents Dining Service's inventory for the coffee cart in Perkin's Library.

196700 Surgery Instrument Shop - Valid for: Closed

Represents materials purchased for resale which are used in the day to day operation of the shop.

196710 E&O Inventory - Valid for: Univ

This G/L account should be used to record DUMC E&O shop inventory.

196799 Inventory offset Account - Valid for: Univ

This G/L account should be used to transition surgical instruments inventory into all E&O inventory accounts.

196800 Materials Management Stockless Hospital Assist Consignment Inventory - Valid for: DUHS

Represents inventory held by Baxter in their Morrisville warehouse which was bought by Duke University as part of the stockless hospital inventory program.

197000 Telephone Charges - Valid for: Closed

Represents a clearing account for toll calls billed by GTE and AT & T which will be distributed across the University.

197100 Hospital O.R.: Reserve for Obsolete Surgical Appliances Inventory - Valid for: DUHS

Represents an G/L account used as a reserve for obsolete surgical appliances inventory. The inventory is expensed in the year that it is determined to be obsolete and reserved for in this G/L account until it is physically removed from inventory.

197200 Materials Management: Reserve for Obsolete Medical Supplies Inventory - Valid for: DUHS

Represents an G/L account used as a reserve for obsolete inventory. The inventory is expensed in the year that it is determined to be obsolete and reserved for in this G/L account until it is physically removed from inventory.