65xxxx: Cost of Goods Sold, Transferred or Issued

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This series of G/L accounts should be used to record the cost of items sold or transferred by:

  • Auxiliary Enterprises of the University for the purpose of resale to customers.
  • The Food and Nutrition Services departments of the Hospitals for the purpose of providing food service to patients, employees, and visitors.
  • Service components of the University for the purpose of subsequent issue or transfer to other University components.

All purchases of materials and food by these areas will be charged to the appropriate inventory G/L account (refer to 15xxxx/19xxxx, Inventories). Each fiscal period these inventories will be adjusted by crediting the inventory G/L account and debiting the appropriate expense G/L account in this series for the cost of the items actually withdrawn from stock and sold, transferred, or consumed during the current fiscal period.

This series of G/L accounts should normally be charged only with the cost of items that are physically identifiable in the end product. The cost of labor incurred in preparing, fabricating, assembling such items prior to their being sold should not be charged to these G/L accounts - charge salary and wage G/L accounts (see 60xxxx, Payroll Costs).



651000 Entrees (Valid For: DUHS, Univ)
651100 Dairy Products (Valid For: DUHS, Univ)
651101 COGS-Frozen Ice Cream/Novelties (Valid For: Univ)
651102 COGS-(LOCAL) Dairy Products (Valid For: Univ)
651103 COGS-(LOCAL) Frozen Ice Cream/Novelties (Valid For: Univ)
651200 Fresh Fruit and Vegetables (Valid For: DUHS, Univ)
651201 COGS-(LOCAL) Fresh Fruit/Veg (Valid For: Univ)
651300 Groceries (Valid For: DUHS, Univ)
651301 COGS-Dry Groceries (Valid For: Univ)
651302 COGS-Refrigerated & Frozen Items (Valid For: Univ)
651303 Rebates - Food Purchases (Valid For: DH, DRH, DHRH)
This GL account is used to track the rebates that are received on food purchases.
651304 COGS-(LOCAL) Dry Groceries (Valid For: Univ)
651305 COGS-(LOCAL) Frozen Groceries (Valid For: Univ)
651400 Meat (Valid For: DUHS, Univ)
651401 COGS-(LOCAL) Meat (Valid For: Univ)
651500 Other Food Items (Valid For: DUHS, Univ)
651561 COGS: Food Supplements & Tube Feedings Distribution (Valid For: DUHS, Univ)
651600 Bakery Items and Baked Goods (Valid For: DUHS, Univ)
651601 COGS-(LOCAL) Bakery Items & Baked Goods (Valid For: Univ)
651700 COGS-Beverage (Valid For: Univ)
651701 COGS-Beverage Non-Alcoholic (Valid For: Univ)
651702 COGS-Beverage Alcohol (Valid For: Univ)
651703 COGS-(LOCAL) Beverages Non-Alcoholic (Valid For: Univ)
651800 COGS-Rebates (Valid For: Univ)


652000 Cost of Goods Sold: Journals (Composition) (Valid For: DUHS, Univ)
652100 Cost of Goods Sold: Journals (Printing and Binding) (Valid For: DUHS, Univ)
652120 Cost of Goods Sold: Print/Bind (Valid For: Univ)
652130 Cost of Goods Sold: Print Transport (Valid For: Univ)
652135 Cost of Goods Sold: Reprints (Valid For: Univ)
652157 Cost of Goods Sold: Print On Demand Manufacturing Expense (Valid For: Univ)
To record manufacturing expenses for print on demand books.
652165 Cost of Goods Sold: Marketing Printing (Valid For: Univ)
652200 Cost of Goods Sold: Journals (Graphics Services) (Valid For: DUHS, Univ)
652215 Cost of Goods Sold: Journals Arts (Valid For: Univ)
652240 Cost of Goods Sold: Journals Outsourcing (Valid For: Univ)
652244 Cost of Goods Sold: Journal Production System (Valid For: Univ)
652245 Cost of Goods Sold: Journals Electronic Production (Valid For: Univ)
652246 Cost of Goods Sold: Journal Content Delivery Network (Valid For: Univ)
652263 Cost of Goods Sold: Peer Review (Valid For: Univ)
Used to track expenses related to electronic peer review by Duke Press.
652265 Cost of Goods Sold: Journals Marketing Graphics (Valid For: Univ)


653000 Cost of Goods Sold, Transferred or Issued (Valid For: DUHS, Univ)
653001 COGS: School Supplies (Valid For: Univ)
653002 COGS: Wearables (Valid For: Univ)
653003 COGS: Academic Apparel (Valid For: Univ)
653004 COGS: Greeting Cards (Valid For: Univ)
653005 COGS: Special Order (Valid For: Univ)
653006 COGS: Gift Merchandise (Valid For: Univ)
653007 COGS: Electronics (Valid For: Univ)
653008 COGS: Class Rings (Valid For: Univ)
653009 COGS: Film/Cameras (Valid For: Univ)
653010 COGS: Misc/Bind/Embr/Comm (Valid For: Univ)
653011 COGS: Health & Beauty Aids (Valid For: Univ)
653012 COGS: Sundries (Valid For: Univ)
653013 COGS: Pottery (Valid For: Univ)
653014 COGS: Grocery (Valid For: Univ)
653015 COGS: Produce (Valid For: Univ)
653016 COGS: Deli (Valid For: Univ)
653017 COGS: Trade Books (Valid For: Univ)
653018 COGS: Course Books (Valid For: Univ)
653019 COGS: Reference Books (Valid For: Univ)
653020 COGS: Medical Instruments (Valid For: Univ)
653021 COGS: Professional Wear (Valid For: Univ)
653022 COGS: Duke Books (Valid For: Univ)
653023 COGS: Hurt Books (Valid For: Univ)
653024 COGS: Rare Books (Valid For: Univ)
653025 COGS: Custom Publishing (Valid For: Univ)
653026 COGS: Wholesale Books (Valid For: Univ)
653027 COGS: Art Supplies (Valid For: Univ)
653028 COGS: New Textbooks (Valid For: Univ)
653029 COGS: Used Textbooks (Valid For: Univ)
653030 COGS: Study Aids (Valid For: Univ)
653031 COGS: Major Hardware (Valid For: Univ)
653032 COGS: Minor Hardware (Valid For: Univ)
653033 COGS: Software (Valid For: Univ)
653034 COGS: Computer Supplies (Valid For: Univ)
653035 COGS: Computer Repairs (Valid For: Univ)
653036 COGS: Site License (Valid For: Univ)
653037 COGS: Food (Valid For: Univ)
653038 COGS: Drinks (Valid For: Univ)
653039 COGS: Laundry/Drycleaning (Valid For: Univ)
653040 COGS: Cameron Floor (Valid For: Univ)
653041 COGS: NCAA Floor (Valid For: Univ)
653042 COGS: Law School (Valid For: Univ)
653043 COGS: Legacy Products (Valid For: Univ)
653044 COGS: Coach K Products (Valid For: Univ)
653045 COGS: Internet, Fax, Copy Service (Valid For: Univ)
653046 COGS: Iron Dukes Merchandise (Valid For: Univ)
653047 COGS: Gardens Merchandise (Valid For: Univ)
653048 COGS: Marine Lab Merchandise (Valid For: Univ)
653064 COGS: Parking Passes (Valid For: Univ)
653200 Allowance for Inventory Shrinkage (Valid For: DUHS, Univ)
653201 Shrinkage Allowance: School Supplies (Valid For: Univ)
653202 Shrinkage Allowance: Wearables (Valid For: Univ)
653203 Shrinkage Allowance: Academic Apparel (Valid For: Univ)
653204 Shrinkage Allowance: Greeting Cards (Valid For: Univ)
653205 Shrinkage Allowance: Special Order (Valid For: Univ)
653206 Shrinkage Allowance: Gift Merchandise (Valid For: Univ)
653207 Shrinkage Allowance: Electronics (Valid For: Univ)
653208 Shrinkage Allowance: Class Rings (Valid For: Univ)
653209 Shrinkage Allowance: Film/Cameras (Valid For: Univ)
653210 Shrinkage Allowance: Misc/Bind/Embr/Comm (Valid For: Univ)
653211 Shrinkage Allowance: Health & Beauty Aids: (Valid For: Univ)
653212 Shrinkage Allowance: Sundries (Valid For: Univ)
653213 Shrinkage Allowance: Pottery (Valid For: Univ)
653214 Shrinkage Allowance: Grocery (Valid For: Univ)
653215 Shrinkage Allowance: Produce (Valid For: Univ)
653216 Shrinkage Allowance: Deli (Valid For: Univ)
653217 Shrinkage Allowance: Trade Books (Valid For: Univ)
653218 Shrinkage Allowance: Course Books (Valid For: Univ)
653219 Shrinkage Allowance: Reference Books (Valid For: Univ)
653220 Shrinkage Allowance: Medical Instruments (Valid For: Univ)
653221 Shrinkage Allowance: Professional Wear (Valid For: Univ)
653222 Shrinkage Allowance: Duke Books (Valid For: Univ)
653223 Shrinkage Allowance: Hurt Books (Valid For: Univ)
653224 Shrinkage Allowance: Rare Books (Valid For: Univ)
653225 Shrinkage Allowance: Custom Publishing (Valid For: Univ)
653226 Shrinkage Allowance: Wholesale Books (Valid For: Univ)
653227 Shrinkage Allowance: Art Supplies (Valid For: Univ)
653228 Shrinkage Allowance: New Textbooks (Valid For: Univ)
653229 Shrinkage Allowance: Used Textbooks (Valid For: Univ)
653230 Shrinkage Allowance: Study Aids (Valid For: Univ)
653231 Shrinkage Allowance: Major Hardware (Valid For: Univ)
653232 Shrinkage Allowance: Minor Hardware (Valid For: Univ)
653233 Shrinkage Allowance: Software (Valid For: Univ)
653234 Shrinkage Allowance: Computer Supplies (Valid For: Univ)
653235 Shrinkage Allowance: Computer Repairs (Valid For: Univ)
653236 Shrinkage Allowance: Site License (Valid For: Univ)
653237 Shrinkage Allowance: Food (Valid For: Univ)
653238 Shrinkage Allowance: Drinks (Valid For: Univ)
653239 Shrinkage Allowance: Laundry/Drycleaning (Valid For: Univ)
653240 Shrinkage Allowance: Cameron Floor (Valid For: Univ)
653241 Shrinkage Allowance: NCAA Floor (Valid For: Univ)
653242 Shrinkage Allowance: Law School (Valid For: Univ)
653243 Shrinkage Allowance: Legacy Products (Valid For: Univ)
653244 Shrinkage Allowance: Coach K Products (Valid For: Univ)
653245 Shrinkage Allowance: Internet, Fax, Copy Service (Valid For: Univ)
653247 Shrinkage Allowance: Gardens Merchandise (Valid For: Univ)
653248 Shrinkage Allowance: Marine Lab Merchandise (Valid For: Univ)
653264 Shrinkage Allowance: Parking Passes (Valid For: Univ)
653500 Postage (Valid For: DUHS, Univ)
653700 COGS: CordBlood Units (Valid For: Univ)
To record cost of goods sold related to cord blood units sold by the Dept. of Pediatrics.
659200 FI-CO Reconciliation: Cost of Goods Sold (Valid For: Central Use Only)
This account represents reconciliation ledger postings for cost of good sold.


654100 IV Solutions, Supplies and Materials (Valid For: DUHS, Univ)
654300 Other Patient Supplies and Materials (Valid For: DUHS, Univ)
655000 Cost of Goods Sold - FMD Utility Company (Valid For: Univ)
This G/L is used to account for the cost associated with providing water and electricity to  buildings.
656569 Hospital MM Scrap (Valid For: Materials Management Only)
656599 Hospital MM Scrap (Valid For: Materials Management Only)