69xxxx: General Operating and Other Expenses

Prior to July 1, 2019, this G/L account was used by service centers to charge customers for services provided.  Beginning July 1, 2019, service centers no longer use 690100 for billing and instead use a unique 7xxxxx G/L.  Therefore, 690100 should be used sparingly and only if a more appropriate G/L cannot be identified.

This G/L should be used to record the costs for clinical and associated services provided by faculty and staff for research activities (commonly referred to as secondary studies) and for clinical staff costs for study recruitment where the effort is not measurable.

NOTE: For Federally Funded Projects:
The only allowable advertising costs are those which are solely for: (A) the recruitment of personnel required for the performance by the recipient of obligation arising under a Federal award; (B) the procurement of goods and services for the performance of a Federal award; (C) the disposal of scrap or surplus materials acquired in the performance of a Federal award except when recipients are reimbursed for disposal costs at a predetermined amount; or (D) other specific purposes necessary to meet the requirements of the Federal award.

NOTE: For Federally Funded Projects:
The only allowable advertising costs are those which are solely for: (A) the recruitment of personnel required for the performance by the recipient of obligation arising under a Federal award; (B) the procurement of goods and services for the performance of a Federal award; (C) the disposal of scrap or surplus materials acquired in the performance of a Federal award except when recipients are reimbursed for disposal costs at a predetermined amount; or (D) other specific purposes necessary to meet the requirements of the Federal award.

To record expenses related to coverage agreements with the Private Diagnostic Clinic and Duke Specialty Care.

This G/L is used by DUHS to account for contract labor expenses paid in association with and under contractual obligation for the Duke Cancer Institute.

This GL account is used to post internal contributions expense and should only be used when there is an offsetting entry to GL 320005 for internal contributions revenue.

This G/L account is used to record all expenses incurred by prospective employees of Duke in connection with job interviews, including meals, lodging and travel. However, if the receipt includes alcohol, in addition to other expenses, itemize the alcohol expense to 693201 and charge the remaining expenses to entertainment 693200. Advertisements placed for recruiting employees should also be charged here. The Athletic Association uses this code to record recruiting expenditures.

NOTE: For Federally Funded Projects:
Costs of "help wanted" advertising, travel costs of applicants for interviews for prospective employment and relocation costs incurred incident to recruitment of new employees are allowable to the extent that such costs are incurred pursuant to the recipient s standard recruitment program.

NOTE: For Federally Funded Projects:
Relocation costs are allowable, provided that;(A) the move is for the benefit of Duke University;(B) the reimbursement to the employee is in accordance with an established written policy consistently followed by Duke University and;(C) the reimbursement does not exceed the employee\'s actual (or reasonably estimated) expenses."

This account is used to record the cost of (1) all activities for the purpose of public relations, development, fund raising, promotional, etc., (2) all expenses where purpose is entertainment, (3) all expenses related to memberships or dues to social clubs, token gifts, social functions or social hours, recreational activities, seasonal parties, and (4) meals and lodging for visiting dignitaries, officials, etc. Meals of a "casual" nature (i.e., not preplanned, no agenda, or no specific business objectives) should be charged here.

If alcohol is purchased for an event or as part of a meal, it must be charged to G/L account 693201 following these guidelines:

• If the receipt only includes alcohol, the entire expense should be charged to G/L 693201.
• If the receipt includes alcohol, in addition to other expenses, itemize the alcohol expense to 693201 and charge the remaining expenses to entertainment 693200.
• When traveling, if a meal includes alcohol as part of the receipt, itemize the alcohol expense to 693201 and charge the food portion of the meal to entertainment 693200.

Costs for public relations and social expenses, including alcoholic beverages are not allowable, either directly or indirectly, in support of Federal programs and therefore cannot be charged to Federal grants and/or contracts and indirect costs.

Note 1: A meal or food related expense served as part of an approved research function (served to research participants or human subjects) is classified as 6960 Meetings: Business Related.

Note 2: A non-meal related expenses, such as cash or goods provided to research participants as an incentive during an approved research function, is classified as 622500 Experimental Subjects and Blood Donors.

This account is used to record alcohol purchased as part of a function or event, and alcoholic beverages purchased with business meals.  Costs for alcoholic beverages are not allowable, either directly or indirectly, in support of Federal programs and therefore cannot be charged to a Federal grant and/or contracts and indirect costs. (OPENED - JULY 2022)

This G/L account should be used for all equipment rental expenses. Some examples are: automobiles, heavy equipment, equipment for medical usage, office machinery, office equipment, etc.  This code should only be used for payments on short term leases, i.e. terms 12 months or less.

This G/L account is only used for the monthly AMT amortization of equipment rental expenses.

This G/L account should be used for all equipment rental expenses with values greater than $150,000 that extend longer than 12 months.  Some examples are: automobiles, heavy equipment, equipment for medical usage, office machinery, office equipment, etc.

This G/L account should be used for all capital equipment rental expenses with asset values greater than $5,000 that extend longer than 12 months. A lease will be classified as a capital lease if the asset value is greater than $5,000 and it meets any of the following four criteria: 1) The lease transfers ownership of the property to the lessee (Duke) at the end of the lease term; 2) The lease contains a bargain purchase option, i.e. purchasing the leased property for a price that is substantially less that the fair value of the property at the date the option is exercisable; 3) The lease term is 75% or more of the estimated useful life of the leased property; 4) The present value of the minimum lease payments at the beginning of the lease is more than 90% of the fair value of the leased property.

This G/L is to be used to transfer the expenses charged to the University for DHTS Network Services to the serviced buildings.

This G/L account is used to record OIT fiber costs.

This G/L account is used to record OIT network services costs.

To record inventory losses, damages, and other write-offs related to patient care supplies inventory.

This G/L account should be used to track additional costs associated with the new NCAA guidelines. (created July 2014)

This G/L account is used to record the cost of holding meetings, symposiums, etc., conducted to further the educational, research, and/or patient care function of Duke. In order for a meeting to be considered "business related", the meeting must be properly planned with a specific agenda and defined business objectives. Meals or refreshments that are incidental to and a continuation of the business purpose of the meeting are allowable charges to G/L account 696000.

Federally Funded Projects:
In addition to the above, this G/L account is used on federally sponsored projects only if the costs of the meeting and conference - the primary purpose of which is the dissemination of technical information - are allowable. This includes costs of meals, transportation, rental of facilities, and other items incidental to a planned meeting. Incidental meals, travel and related costs (such as impromptu project staff meetings) even if accompanied by an agenda, are unallowable unless specifically budgeted, described and approved by the federal sponsor. Use of this General Ledger account on Federally sponsored projects (203, 30x - 34x WBS elements, and 35x - 39x Federal Prime) has specific requirements, see GAP 200.320 Direct Costing on Sponsored Projects.

Note 1: A meal or food related expense served as part of an approved research function (served to research participants or human subjects) may be classified as 696000.
Note 2: Due to audits, some sponsors have specifically disallowed charging the costs of meals or refreshments to their awards. Care should be taken when charging these costs, and the specific agency guidance should be checked prior to charging.

This cost element will be used to track special events parking expenses.(Created Apr/2016)

This G/L account should be used for renting space for offices, storage facilities, warehousing, meeting halls, exhibits, etc. This code should only be used for payments on short term leases, i.e. terms 12 months or less. This code cannot be used on sponsored project WBSEs in Company 0010 - 697203 should instead be used.

This G/L account is to be used when paying space rental of an off-campus facility where sponsored project work is conducted and is allocated to a sponosred project WBSE in Company 0010. It is NOT to be used to pay room rentals for meetings, apartments for individual use, etc. This G/L is excluded from indirect/F&A costs allocations.

This G/L account is only used for the monthly AMT amortization of real estate leases.

This G/L account should be used for renting space for offices, storage facilities, warehousing, meeting halls, exhibits, etc.  This code should only be used for payments on long term leases, i.e. terms greater than 12 months.

This GL account is used to allocate services purchased to the user of those services.

• Sales and use taxes which are refundable under Duke's educational exemption. (Charge appropriate receivables asset G/L account.)
• Payroll taxes paid on employee's earnings. (Charge appropriate asset G/L account established for deferred charges.)
• Assessments for the initial construction of specific improvements to Plant and Equipment. (Charge appropriate G/L account established for Plant and Equipment.)
• Short term visa costs funded by sponsored activities must be charged to 698700. H1Bs are not permissible in any case to sponsored research funds. Grant managers should review transactions to ensure appropriate g/ls are used.

This G/L is used to record hospital Medicaid DSH assessment expense.

Represents hospital assessments paid under the Healthcare Access and Stabilization Program (HASP).

These G/L accounts should be used for all expenses incurred while traveling on official Duke business which is for the purpose of furthering (either directly or indirectly) the educational, research and/or patient care functions of Duke, except as indicated below. Appropriate costs include transportation, lodging, meals, incidental living expenses, registration fees, etc. Expenditures related to social functions or social hours, entertainment, recreational activities, non-business related meals, etc. should be separately charged to G/L account 693200. Domestic travel is defined as any travel within the United States and its territories and possessions, Canada, and Mexico. All other travel is considered foreign. The cost of travel expenses incurred for the purposes of development, fund raising, public relations, alumni meetings, student recruitment, etc., should be charged to either G/L account 699000 (domestic) or 699100 (foreign). Travel expense reimbursements made to prospective employees should be charged to G/L account 692800. Travel expense reimbursements for relocation should be charged to G/L account 693000. Expenses incurred during travel related to organ procurement should be charged to G/L account 698601.

These G/L accounts should be used for all expenses incurred while traveling on official Duke business which is for the purpose of furthering (either directly or indirectly) the educational, research and/or patient care functions of Duke, except as indicated below. Appropriate costs include transportation, lodging, meals, incidental living expenses, registration fees, etc. Expenditures related to social functions or social hours, entertainment, recreational activities, non-business related meals, etc. should be separately charged to G/L account 693200. Domestic travel is defined as any travel within the United States and its territories and possessions, Canada, and Mexico. All other travel is considered foreign. The cost of travel expenses incurred for the purposes of development, fund raising, public relations, alumni meetings, student recruitment, etc., should be charged to either G/L account 699000 (domestic) or 699100 (foreign). Travel expense reimbursements made to prospective employees should be charged to G/L account 692800. Travel expense reimbursements for relocation should be charged to G/L account 693000.

Short term visa costs for foreign nationals entering the United States for the purposes of conducting research on a federally sponsored program should be charged to 698700 so long as these costs are allowable, allocable and reasonable.(Revised 6/2015)

Related to Development, Fund Raising, Alumni Meetings, Student Recruitment and Public Relations Activities - These G/L accounts should be used to record all expenses incurred while traveling for the purposes of development, fund raising, public relations, alumni meetings, and student recruitment. Appropriate costs include transportation, lodging, meals, incidental living expenses, and registration fees. Expenditures related to social functions or social hours, entertainment, recreational activities, non-business related meals, etc. should be separately charged to G/L account 693200. Domestic travel is defined as any travel within the United States and its territories and possessions, Canada, and Mexico. All other travel is considered foreign. These costs are not allowable, either directly or indirectly, in support of most federal programs and, therefore, are excludable from federal grants and contracts and indirect costs.

Related to Development, Fund Raising, Alumni Meetings, Student Recruitment and Public Relations Activities - These G/L accounts should be used to record all expenses incurred while traveling for the purposes of development, fund raising, public relations, alumni meetings, and student recruitment. Appropriate costs include transportation, lodging, meals, incidental living expenses, and registration fees. Expenditures related to social functions or social hours, entertainment, recreational activities, non-business related meals, etc. should be separately charged to G/L account 693200. Domestic travel is defined as any travel within the United States and its territories and possessions, Canada, and Mexico. All other travel is considered foreign. These costs are not allowable, either directly or indirectly, in support of most federal programs and, therefore, are excludable from federal grants and contracts and indirect costs.

This G/L is used to record Excise assessment applied to the Long Term Pool Fund.

This G/L is used to record Renewal Assessment applied to the Long Term Pool Fund.