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- 190xxx-197xxx: Deferred Charges
190xxx-197xxx: Deferred Charges
I. GENERAL
Deferred charges represent expenditures paid in one period, which will benefit future periods. These charges will be expensed when "consumed".
II. G/L ACCOUNT DEFINITIONS
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, DRH, DHRH, DUHS, DUAP, DUHS Corporate Finance
Represents the asset value of jet fuel inventory.
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.
197300 Talent Identification Program -
Valid for: Univ
Represents deferred expenses resulting from revenue matching in the TIP program.
197305 Accrued Expense Pre-College -
Valid for: Closed
To identify accrued expenses and revenue for appropriate cost object.
197306 Accrued Expense Administration -
Valid for: Closed
To identify accrued expenses and revenue for appropriate cost object assignment at year-end closing.
197322 Accrued Expense Duke East -
Valid for: Closed
To identify accrued expenses and revenue for appropriate cost object assignment at year-end closing.
197323 Accrued Expense Duke West -
Valid for: Closed
To identify accrued expenses and revenue for appropriate cost object assignment at year-end closing.
197324 Accrued Expense Marine Lab -
Valid for: Closed
To identify accrued expenses and revenue for appropriate cost object assignment at year-end closing.
197325 Accrued Expense Davidson -
Valid for: Closed
To identify accrued expenses and revenue for appropriate cost object assignment at year-end closing.
197326 Accrued Expense ASU -
Valid for: Closed
To identify accrued expenses and revenue for appropriate cost object assignment at year-end closing.
197327 Accrued Expense Kansas -
Valid for: Closed
To identify accrued expenses and revenue for appropriate cost object assignment at year-end closing.
197328 Accrued Expense Chapman -
Valid for: Closed
To identify accrued expenses and revenue for appropriate cost object assignment at year-end closing.
197329 Accrued Expense Leadership -
Valid for: Closed
To identify accrued expenses and revenue for appropriate cost object assignment at year-end closing.
197330 Accrued Expense Ghost Ranch -
Valid for: Closed
To identify accrued expenses and revenue for appropriate cost object assignment at year-end closing.
197331 Accrued Expense Costa Rica -
Valid for: Closed
To identify accrued expenses and revenue for appropriate cost object assignment at year-end closing.
197332 Accrued Expense Rockies -
Valid for: Closed
To identify accrued expenses and revenue for appropriate cost object assignment at year-end closing.
197333 Accrued Expense Mountain Lake -
Valid for: Closed
To identify accrued expenses and revenue for appropriate cost object assignment at year-end closing.
197334 Accrued Expense France -
Valid for: Closed
To identify accrued expenses and revenue for appropriate cost object assignment at year-end closing.
197335 Accrued Expense England -
Valid for: Closed
To identify accrued expenses and revenue for appropriate cost object assignment at year-end closing.
197336 Accrued Expense Italy -
Valid for: Closed
To identify accrued expenses and revenue for appropriate cost object assignment at year-end closing.
197337 Accrued Expense Greece -
Valid for: Closed
To identify accrued expenses and revenue for appropriate cost object assignment at year-end closing.
197342 Accrued Expense Wake Forest -
Valid for: Closed
To identify accrued expenses and revenue for appropriate cost object assignment at year-end closing.
197343 Accrued Expense P.A.R.I -
Valid for: Closed
To identify accrued expenses and revenue for appropriate cost object assignment at year-end closing.
197400 Dining Services: LSRC Cafeteria -
Valid for: Closed
197500 Goodwill -
Valid for: DUHS, Univ
197600 Capitalized Bond Issue Costs -
Valid for: DUHS, Univ
Represents the change in accounting methodology. Duke will capitalize and amortize the issue costs associated with Duke University Health System bond issues.
197602 Bond Issue Costs -
Valid for: External Reporting Only
Adjust all amortization related to Bond Issue Costs and Discounts to a 5-4-4 basis similar to those that were set up for Bond Interest. This is to keep these accounts separate from the accounts that the University uses to post the related amortization expense on a calendar month basis.
197603 Capitalized Bond Issues Cost -
Valid for: DUHS
197700 Water Charges -
Valid for: Univ
Represents a clearing account for water charges from City of Durham for four main meters on West Campus and eleven meters on East Campus. Costs are distributed across the University monthly.
197800 Prepaid Interest: Bond Issues -
Valid for: DUHS, Univ
Represents prepaid interest expense on Duke University's Bond issues.
197803 Prepaid Interest: Bond Issues -
Valid for: DUHS
197900 Other Deferred Charges -
Valid for: DUHS, Univ
Represents sundry expenditures which are being deferred until the fiscal period for which they are applicable, to be prorated over a period of months or until an appropriate G/L account can be charged.
197901 Other Deferred Charges: Federal Excise Tax -
Valid for: DUHS
197903 Other Deferred Charges -
Valid for: DUHS
197904 Other Deferred Charges - DCC - PCL -
Valid for: DUHS Corporate Finance
This G/L should be used to separately identify deferred charges related to the new DCC Privacy/Cyber Liability (PCL) cell.
197905 Other Deferred Charges - DCC - IL -
Valid for: DUHS Corporate Finance
This G/L should be used to separately identify deferred charges related to the new DCC International Liability (IL) cell.
197950 Duke Regional Hospital: Prepaid Lease -
Valid for: DUHS
197951 Other Long Term Assets -
Valid for: DUHS
197969 Commissioned Police Officers Plan Fringe Benefit Clearing Account -
Valid for: DUHS