198xxx-199xxx: Deferred Charges - Fringe Benefits | Accounting

I. GENERAL

Fringe benefit rates are determined annually for monthly, biweekly, house staff, and student employees. These rates are applied to salary charges on each payroll and charged to G/L account 610000 in the cost object receiving the salary charges. The offsetting credit goes to G/L account 199900 in this series.

Costs of the various fringe benefit programs are charged to G/L accounts 198000-199800 in this series. These charges should equal the credit in G/L account 199900 resulting from the fringe benefit charge described above. If not, then the fringe benefit rates will be reviewed for possible revision.

II. G/L ACCOUNT DEFINITIONS

198000 Fringe Benefits - LTD - Valid for: Closed

198100 Fringe Benefits - D U Admin Benefits Plans - Valid for: Univ

198200 Fringe Benefits - Medical Care Health Care Plan Manager - Valid for: DUHS, Univ

198400 Fringe Benefits - Benefits Administration Office - Valid for: Univ

198500 Fringe Benefits - Long Term Disability Insurance - Valid for: DUHS, Univ

198600 Fringe Benefits - Insurance - Group Life - Valid for: Closed

198700 Fringe Benefits - Parking Subsidy - Valid for: Closed

198800 Fringe Benefits - Pension Program - Non-Academic - Valid for: Univ

198900 Fringe Benefits - Benefits Statements - Valid for: Closed

199000 Fringe Benefits-Retirement 403(b) Plan_Exempt - Valid for: DUHS, Univ

199100 Fringe Benefits - Employee Service Awards - Valid for: Univ

199200 Fringe Benefits - Social Security - Valid for: DUHS, Univ

199300 Fringe Benefits - Unemployment Insurance - Valid for: Univ

199301 Fringe Benefits - Flexible Spending Administration - Valid for: Univ

199302 Other Employer Taxes - Valid for: All

199400 Fringe Benefits - Survivors Benefits - Valid for: Univ

199500 Fringe Benefits - Employee Health and Live for Life - Valid for: Univ

199600 Fringe Benefits - Tuition Grants - Valid for: Univ, DUHS

199601 Fringe Benefits - Parking Supplement - Valid for: Univ

199602 Fringe Benefits - Miscellaneous - Valid for: Univ

199700 Fringe Benefits - Educational Assistance Plan - Valid for: Closed

(Closed 11/2014)

199701 Fringe Benefits Employee Tuition Assistance Program - Valid for: DUHS, Univ

Represents the cost of employee reimbursement of tuition for classes taken at Duke or any other higher education institution.

199800 Fringe Benefits - Worker's Compensation Insurance and Ergonomics - Valid for: Univ

199900 Fringe Benefits Recharged (Credit) - Valid for: Univ

199901 Fringe Pool Over (Under) Recovery FY 03-04 - Valid for: Closed

199902 Fringe Pool Over (Under) Recovery FY04-05 - Valid for: Closed

199903 Fringe Pool Under (Over) Recovery FY 05-06 - Valid for: Closed

FY 06 layer for fringe rate

199904 Fringe Pool Over (Under) Recovery FY 06-07 - Valid for: Closed

199905 Fringe Pool Over (Under) Recovery FY 07-08 - Valid for: Closed

199906 Fringe Pool Over (Under) Recovery FY 08-09 - Valid for: Closed

199907 Fringe Pool Over(Under) Recovery FY09-10 - Valid for: Closed

199908 Fringe Pool Over (Under) Recovery FY10-11 - Valid for: Closed

This GL is used to account for fringe pool over (under) recovery for FY11.

199909 Fringe Pool Over (Under) Recovery FY11-12 - Valid for: Financial Accounting & GAAP Reporting

Used for FY12 Fringe Benefit entries.

199910 Fringe Pool Over (Under) Recovery FY12-13 - Valid for: Financial Accounting & GAAP Reporting

This G/L is used to account for fringe pool over (under) recovery for FY13.

199911 Fringe Pool Over (Under) Recovery FY13-14 - Valid for: Financial Accounting & GAAP Reporting

This G/L is used to account for fringe pool over (under) recovery for FY14.

199912 Fringe Pool Over (Under) Recovery FY14-15 - Valid for: Financial Accounting & GAAP Reporting

This G/L is used to account for fringe pool over (under) recovery for FY15.

199913 Fringe Pool Over (Under) Recovery FY15-16 - Valid for: Financial Accounting & GAAP Reporting

This G/L is used to account for fringe pool over (under) recovery for FY16. (Created 07/2015)

199914 Fringe Pool Over (Under) Recovery FY16-17 - Valid for: Closed

This G/L is used to account for fringe pool over (under) recovery for FY17. (Created 07/2016)

199915 Fringe Pool Over (Under) Recovery FY17-18 - Valid for: Closed

This G/L is used to account for fringe pool over (under) recover for FY18. (Created 07/2017)

199916 Fringe Pool Over (Under) Recovery FY18-19 - Valid for: Closed

This G/L is used to account for fringe pool over (under) recover for FY19. (Created 07/2018)

199917 Fringe Pool Over (Under) Recovery FY19-20 - Valid for: Financial Accounting & GAAP Reporting

This G/L is used to account for fringe pool over (under) recover for FY20. (Created 07/2019)

199918 Fringe Pool Over (Under) Recovery FY20-21 - Valid for: Financial Accounting & GAAP Reporting

This G/L is used to account for fringe pool over (under) recover for FY21. (Created 07/2020)

199919 Fringe Pool Over (Under) Recovery FY21-22 - Valid for: Financial Accounting & GAAP Reporting

This G/L is used to account for fringe pool over (under) recover for FY22. (Created 08/2021)

199920 Fringe Pool Over (Under) Recovery FY22-23 - Valid for: Financial Accounting & GAAP Reporting

This G/L is used to account for fringe pool over (under) recover for FY23. (Created 08/2022)

199921 Fringe Pool Over (Under) Recovery FY23-24 - Valid for: Financial Accounting & GAAP Reporting

This G/L is used to account for fringe pool over (under) recover for FY24. (Created 08/2023)

199922 Fringe Pool Over(Under) Recovery FY24-25 - Valid for: Financial Accounting & GAAP Reporting

This G/L is used to account for fringe pool over (under) recover for FY25. (Created 10/2024)