64xxxx: Supplies and Materials

Represents the cost of supplies and materials used in routine automotive maintenance and operation. Examples: gasoline, oil, grease, filters, spark plugs, batteries, tires, tubes, fan belts, antifreeze.

Represents the cost of animal feed and bedding for research animals housed in the Vivarium or other authorized animal holding facility.

Represents the cost of small animal cages, racks and cage accessories. Specific accessory items include water bottles, sipper tubes, stoppers, food pans, etc. NOTE: Animal caging and racks costing more than $5,000 each should be charged to G/L account 665000 - Machinery and Equipment.

Represents the cost of supplies and materials used in the general operation of computers, related equipment, and input and output (I/O) operations. Examples: floppy disks, printer paper, printer toner, continuous labels, laser printer cartridges, magnetic tapes, microfiche film and chemicals.

Represents the cost of disposable supplies and materials used in the storage, preparation, or serving of food. Examples: paper and plastic supplies, ice.

Represents the cost of non-disposable supplies and materials used in or associated with the storage, preparation, or serving of food. Examples: glassware, trays, silverware, pots, pans, miscellaneous kitchen utensils. Note: The cost of food purchased for resale should be charged to G/L accounts in the 65**** series.

Represents the cost of supplies and other items purchased by the Development Offices to be used as gratuities or promotional items with donors or potential donors. Examples: pins, tie tacks, certificates, statues, gifts, plaques, name plates.

Represents the cost of drugs and pharmaceutical supplies (except those specified in G/L accounts 641600 and 641700). This includes those purchased by hospital pharmacies, whether or not they are subsequently charged to patients.

To specifically identify radiopharmaceutical drugs made up for dose only separate from radioactive source materials that have a greater useful life than a dose.

This account should be used to capture the expense related to drug/pharmaceutical recalls.

This account should be used to capture expense specific to expired drugs/pharmaceuticals.

This account should be used for budget only. It represents budgeted drug expense margin improvement agreed to by operations and finance but not identified to a product level.

This G/L account will be used to capture drug paybacks to vendors. (Created 2/2016)

This account should be used to capture drugs and pharmaceuticals where each unit of measure is greater than $100,000.

Represents the cost of new drugs approved for use in the current fiscal year. These drugs are broken out because they generally have a higher cost than traditional therapies.

Represents the cost of drugs, which are genetically, or "bioengineered" during the development and manufacturing process. These drugs are generally very expensive.

Represent the cost of drugs used in the connection with a research purpose other than those, which a specific G/L account, has been established.

Represents the cost of animals purchased for use in research or instruction, related daily maintenance expenses, and other special expenses applicable to such animals.

Represents the cost of all custom printed forms used in the general operation of an office, clinic or medical practice.

Represents the cost of oxygen, helium and any other gases used in research, treatment, instruction, etc. This G/L account should also include the cost of any damage to the storage containers and forfeiture of any container deposits.

Represents the cost of all supplies and materials used in connection with the care of grounds. Examples: seed, planting stock, fertilizers, small tools, and other miscellaneous supplies needed for the normal maintenance of grounds.

Represents the cost of miscellaneous instruments used in the hospital for treatment of patients.

Represents the cost of supplies and materials used in connection with housekeeping activities. Examples: janitorial supplies, linen supplies, soap and washing powders, towels, extermination supplies.

Represents the cost of supplies and materials used in connection with instructional activities, which are consumable or disposable and have a useful life of less than two years. Examples: dry erase markers, erasers, teaching aids.

Represents intravenous solutions and related supplies used throughout the Medical Center and Health System.

Used to account for purchases of enteral solutions for the infusion program.

Represents the cost of supplies and materials used in connection with the operation of a lab, which are consumable or disposable and have a useful life of less than two years.  Some types of lab supplies have specific General Ledger accounts already established which should be used (e.g., General Ledger account 642000 - Experimental Animals; General Ledger account 642500 - Gases; etc.) Supplies must be classified according to the type of good and by the use that is the traditional or typical use of the item.  For example, binders should be coded as General Ledger account 646000 Office Supplies, even if used in a laboratory setting.

This G/L account should be used to classify patient supplies used in labs that would not be self assessed sales tax in SAP.

This G/L is used to account for the purchase of necessary supplies (bins, drums, labels, liners, etc.) for the Pharmacy Waster Program.

Represents the cost of all supplies and materials used in the repair of in-house library books. Examples: spines, cloth fabric, adhesive, leather, leather fabric, mending supplies such as brushes, cutters, pressboard, therm-a-bind covers.

Represents the cost of preprinted cards acquired by Duke's libraries to supplement books purchased from the Library of Congress or other sources.

Represents the cost of small tools, materials, and supplies used in general maintenance of Duke's plant and equipment or in the general operations of Duke's maintenance shops. This G/L account should not be charged with maintenance services purchased from external vendors or other departments of Duke - charge an appropriate 68**** G/L account.

This account should be used to record costs related to supplies and materials on work orders in the new work order system. Created Mar 2014.

Represents the cost of copying services purchased from an outside vendor or from a non-service component department within Duke. Costs of copying services provided by Duke's Publication Center should not be charged to this G/L account - use their recharge account, 714200.

Represents the cost of supplies and materials typically used in the operation of an office, which are consumable or disposable and have a useful life of less than two years. Examples: paper, pens, pencils, staplers, erasers, file folders, paper clips, rulers, binders, etc. (Custom printing of forms should be charged to General Ledger account 642200 Forms; custom letterhead, envelopes, business cards and stationery should be charged to General Ledger account 647000 Publication Expense.)

Represents the cost of subscriptions, periodicals, books, or other types of publications purchased by a department for use in an office or department. Purchases of these items for one of Duke libraries should be charged to the 666*** series of G/L accounts and capitalized as assets according to policy.

Represents the cost of cardiac pacemakers implanted. The cost of the pacemakers should include costs incurred in processing them.

Represents the cost of patient care supplies (see G/L account 646500) bought specifically for use in an intensive or special care units.

Represents the cost of supplies and materials used in the routine care of patients. Examples: bandages, sponges, tissues, disposable needles.

To assist in the monitoring/tracking of the reprocessing rebates the hospital will receive.This is a new program to "reprocess" formally single use items into multi-use items.

This account should be used for budget only. It represents budgeted patient care supplies margin improvement agreed to by operations and finance but not identified to a product level.

Represents the cost of raw materials and other products used in constructing specially designed prosthetic or orthotic devices for patient service.

Represents the cost of photographic film and the supplies and materials associated with the preparation, processing and storage of film, transparencies, etc.

Represents supplies and materials used in printing or copying. Examples: paper, ink, and toner. Use G/L account 645900 for copying services purchased from external vendors; use G/L account 714200 for copying services purchased from Duke Publication Center.

This G/L is for expenses associated with the Xerox contract to supply toner for all network printers. (Created 6/2015)

Represents the cost of acquiring kidneys that will be used in renal transplants. This includes charges associated with obtaining the kidneys from hospitals that are members of organ procurement agencies. Administrative fees paid to the organ procurement agencies are also recorded here.

Represents the cost of printing catalogs, forms, pamphlets, articles, brochures, etc., intended for distribution or use outside the department having such work done. This G/L account should also be charged with the cost of related artwork if purchased. For printing forms or letter-heading stationery which will be used by the department having the work done, charge G/L account 646000 - Office Supplies and Materials.

Represents the cost of supplies and materials used in producing plays, dramas, musicals, etc. Major props should be charged to appropriate Plant and Equipment G/L accounts (66**** or 67****)

Represents the cost of all reusable surgical and patient linen used for inpatient, outpatient, operating room, and any other patient care services.

Represents the cost of acquiring a heart/lung that will be used in a transplant. This includes charges associated with obtaining the heart/lung from hospitals that are members of organ procurement agencies. Administrative fees paid to the organ procurement agencies should also be recorded here.

Represents the cost of sterile supplies including both the costs of (1) pre-packaged disposable sterile trays and (2) components of sterile trays that are assembled and processed by hospital personnel.

This G/L is used to account for expense related to surgical instrument trays (both new and replacement) bought as complete units that do not meet capitalization guidelines.

Represents the cost of all surgical appliances used in surgical applications. Examples: cranial plates, hip pins, and plastic tubes.

To assist in the monitoring/tracking of the reprocessing rebates the hospital will receive.This is a new program to "reprocess" formally single use items into multi use items.

Represents the cost of acquiring a heart to be used in heart transplants. This includes charges associated with obtaining the heart from hospitals that are members of organ procurement agencies. Administrative fees paid to organ procurement agencies should also be recorded here.

Represents the cost of acquiring a liver to be used in transplants. This includes charges associated with obtaining the liver from hospitals that are members of organ procurement agencies. Administrative fees paid to the organ procurement agencies should be recorded here.

Represents the cost of acquiring a small bowel to be used in transplants. This includes charges associated with obtaining the small bowel from hospitals that are members of organ procurement agencies. Administrative fees paid to the organ procurement agencies should be recorded here.

Represents the cost of acquiring all other non-specified tissue that will be used in transplants. This includes charges associated with obtaining the tissue from hospitals that are members of organ procurement agencies. Administrative fees paid to organ procurement agencies should also be recorded here.

Represents the cost of acquiring a pancreas that will be used in transplants. This includes charges associated with obtaining the pancreas from hospitals that are members of organ procurement agencies. Administrative fees paid to organ procurement agencies should also be recorded here.

Represents the cost of uniforms and any other types of clothing furnished employees of Duke. For University sponsored athletic teams, this G/L account includes: helmets, balls, pads, lacrosse sticks, tennis rackets, shirts, etc.

To be used to account separately for weapons and ammunition used by Duke Police Department

Represents the cost of acquiring lungs that will be used in transplants. This G/L account should be used to record payments to other hospitals that are members of organ procurement agencies for hospital charges associated with the securing of lungs. Administrative fees paid to organ procurement agencies should also be recorded here.

Represents the cost of acquiring bone marrow that will be used in transplants. This G/L account should be used to record payments to other hospitals that are members of organ procurement agencies for hospital charges associated with the securing of the bone marrow. Administrative fees paid to organ procurement agencies should also be recorded here.

Represents the cost of acquiring cord blood that be will be used in transplants. This account should be used to record payments to other hospitals that are members of organ procurement agencies for hospital charges associated with the securing of cord blood. Administrative fees paid to organ procurement agencies should also be recorded here.

Represents the cost of review copies of books for professors who might adopt a book for a course. Also includes complimentary copies to authors, copies to sales representatives, etc.

Represents the cost of blood and blood products purchased from commercial sources. This G/L account should not be used to pay for blood purchased from individuals for experimental or research purposes - charge G/L account 622500 - Experimental Subjects and Blood Donors.

Represents the cost of chemicals used in water softeners, boilers, cooling and/or heating systems.

This account represents reconciliation ledger postings for supplies and materials.

Represents the cost of any supplies and materials that are radioactive. Due to the special regulations by various state and federal agencies, purchases of these items must have special Duke approval.

Represents the cost of x-ray film and the supplies and materials associated with the preparation, processing and storage of the film, prints, transparencies, etc.

Represents the cost of supplies used in the operation of the Home Dialysis Support Program. Examples: artificial kidneys, bloodlines, filters, deionizers.

This account is used to record the transfer of costs from SAP projects or internal orders to inventory accounts.