75xxxx: Expense Credits - Specific Accounts

This G/L account is for proceeds received from sales of surplus equipment to parties outside of the University. The department must go through Recycle and Surplus Sales to assure the University receives a fair price for the equipment. Recycle and Surplus Sales retains a small percentage of the selling price for processing.

This G/L account should be both debited and credited when capital equipment is transferred from one department to another. The amount transferred is decided by the departments involved. Do not credit for capital equipment sold outside the University (use G/L account 750800) or charge with the cost of new capital equipment (use the appropriate 66****, Plant and Equipment Acquisitions to be Capitalized G/L account.

Prior to July 1, 2019, these G/L accounts were used by service centers in conjunction with 690100 to charge customers for services and credit their operational fund using the 75xxxx G/L.  Beginning July 1, 2019, service centers no longer use the 690100/75xxxx convention for billing and instead use a unique 7xxxxx G/L.  Therefore, 751000-752500 should be used sparingly and only if a more appropriate G/L cannot be identified.

(751000, 751100, 751200, 751300, 751400, 751500, 751600, 751700, 751800, 751900, 752000, 752100, 752200, 752300, 752400, 752500)

This G/L account is to be used ONLY by the Office of Sponsored Programs to record the non-reimbursed portion of the full indirect cost rate for non-governmental research projects.

This G/L account is to be used ONLY by the Office of Sponsored Programs to record the non-reimbursed portion of the full indirect cost rate for non-governmental non-research projects.\r\n

This G/L account is to be used ONLY by the Office of Sponsored Programs to record the non-reimbursed portion of the full indirect cost rate for governmental research projects.

This G/L account is to be used ONLY by the Office of Sponsored Programs to record the non-reimbursed portion of the full indirect cost rate for governmental non-research projects.

This G/L account is to be used ONLY by the Tele/Video Department to record by journal voucher the credit for local service telephone charges.

This G/L is used as part of the Telcom Allocation effective July 2010.

This G/L is used as part of the Telcom Allocation effective December 2012.

This G/L account is to be used ONLY by the Tele/Video Department to record by journal voucher the internal sales of their miscellaneous services.

This G/L account is to be used ONLY by the Tele/Video Department to record by journal voucher the internal transfer of long distance toll calls.

This G/L account is to be used ONLY by the Tele/Video Department to record the revenue generated to support the DukeNet fiber optic backbone.

This G/L account is to be used ONLY by the Tele/Video Department to record by journal voucher the credit for cable TV service provided for the University.