8xxxxx: Appropriations and Transfers

This G/L account is used to transfer from one cost object to another within the same cost object group, (example: transfer from 4511234 to 4521233).  This G/L account can not be used to record a Capital Project Transfer.

This G/L account is to be used only when the transfer is for internal funding by the school/unit and the transfer is between at least two capital projects.

This G/L account is to be used only when the transfer is for internal funding by the school/unit, where the original source is Deferred Maintenance and the transfer is from 752xxxx to 721xxxx, 722xxxx, or 752xxxx.

This G/L account is to be used only when the transfer is for internal funding by the school/unit, from funds set aside for ADA (American with Disabilities Act) projects and the transfer is from 753xxxx to 721xxxx, 722xxxx, or 753xxxx.

This G/L is to be used to provide a unique account to record the transfer of insurance funding to particular covered claims.

This G/L account is for budgeting purposes only when the transfer is for internal loan, where the original source is an internal loan and the transfer is to a capital project.

This G/L account is to be used only when the transfer is for proceeds from long-term debt and the transfer is to a capital project.

This GL is used to distribute funds in SOM where the gift fund resides in a Basic Science, Center or Institute.

This GL is used to distribute funds in SOM where the gift fund resides in a Basic Science, Center or Institute.

To be used to distribute Chancellor controlled commitments.(reopened Mar 2017)

To establish a unique code for Intra-Fund transfers within a department to cover cash overdrafts.

This G/L account is used to transfer from one cost object to another within the same cost object group (example: transfer from 4511234 to 4521233).  This G/L is only used to identify transfers of funds between departments within the same School. Example: Transfer between Department of Medicine and Department of Surgery.

This G/L account is used to transfer from one cost object to another within the same cost object group (example: transfer from 4511234 to 4521233).  This G/L is only used to identify transfers of funds between Schools. Example: Transfer between School of Medicine and School of Nursing.

This G/L account is to be used only when the transfer is from Central Internal Funds to a capital project.

This G/L account can be used for industry project payments between Duke entities.  This also is used for site payments between a coordinating center and site for reportable and non-reportable projects.

This G/L account can be used for industry project payments between the same Duke entity.  This also is used for site payments between a coordinating center and site for reportable and non-reportable projects where they fall in the same unit.

To track intra-fund transfers of strategic investment funds from President's 4XX fund to schools/departments/units.

To track intra-fund transfers of Interdisciplinary Infrastructure Grant funds from the Provost and the Schools to various centers.

This G/L should be used as a mechanism to transfer master tuition back to schools.

This G/L account is used to record project settlements for constructed assets, initially charges to 668100. This settlement transfer is offset in a 17xxxx for University construction projects and remains in 800600 for DUHS

Used to record the budget for intercompany depreciation allocation transfers. Actual intercompany depreciation allocation is recorded in GL 800601

Transfer non-capitalizable items from projects (WBSE) to cost centers.

Transfer non-capitalizable items from projects (WBSE) to cost centers.

This G/L account is used for appropriations from the 1xxxxxx cost objects to the 4xxxxxx cost objects (Current Unrestricted Allocated).

To appropriate or transfer funds from the Current Unrestricted funds to the Current Restricted funds (1xxxxxx to 3xxxxxx) or To transfer between the Current Unrestricted-Allocated funds and the Current Restricted funds (4xxxxxx to 3xxxxxx). Exception: You can not use this object on a grant/contract (cost objects 30x-35xxxxx or 38xxxxx) - use G/L account 696700 or 696800 to record transfers to cover overdrafts on grants and contracts.

This G/L account is to be used to transfer the balance between a restricted WBSE(2xx or 3xx) and unrestricted funds(1xx or 4xx) or a 391x WBSE. This G/L account is used only by the Office of Sponsored Programs to transfer a balance from a sponsored project to an institutional or discretionary source.

To be used to distribute Chancellor controlled commitments.(reopened Mar 2017)

To record transfers between department current unrestricted (4XX) and restricted (3XX, primarily 39X) funds to cover cash overdrafts. This GL account should not be used to record transfers to cover overdrafts in other departments or schools.

To transfer between the Current Unrestricted-Allocated funds and the Current Restricted funds (4xxxxxx and 3xxxxxx). Exception: You can not use this object on a grant/contract (cost objects 30x-35xxxxx or 38xxxxx) - use G/L account 696700 or 696800 to record transfers to cover overdrafts on grants and contracts. This G/L is only used to identify transfers of funds between departments within the same School. Example: Transfer between Department of Medicine and Department of Surgery.

To transfer between the Current Unrestricted-Allocated funds and the Current Restricted funds (4xxxxxx and 3xxxxxx). Exception: You can not use this object on a grant/contract (cost objects 30x-35xxxxx or 38xxxxx) - use G/L account 696700 or 696800 to record transfers to cover overdrafts on grants and contracts. This G/L is only used to identify transfers of funds between Schools. Example: Transfer between School of Medicine and School of Nursing.

To distinguish between Intra and Inter Interfund closeouts.

To record interim transfers between current unrestricted (4xx) and restricted (2xx and 3xx) funds to offset anticipated future overspending. This GL account should not be used to record transfers to cover overdrafts on a grant or contract at close out - use GL account 696700 or 696800 instead. Any balances in this GL account will be transferred to 696700 or 696800 at close-out. Any balances in this GL account will be eliminated at the end of each fiscal year and restored at the beginning of the next fiscal year.

To appropriate money from the Current Unrestricted funds to the Loan funds (190xxxx to 5xxxxx) or To transfer between the Current Unrestricted-Allocated funds and Loan funds (4xxxxx and 5xxxxx).

To transfer between the Current Unrestricted-Allocated funds and Loan funds (4xxxxx and 5xxxxx). This G/L is only used to identify transfers of funds between departments within the same School. Example: Transfer between Department of Medicine and Department of Surgery.

To transfer between the Current Unrestricted-Allocated funds and Loan funds (4xxxxxx and 5xxxxxx). This G/L is only used to identify transfers of funds between Schools. Example: Transfer between School of Medicine and School of Nursing.

To appropriate money from the Current Unrestricted funds to the Endowment funds (190xxxx to 6xxxxxx) or To transfer between the Current Unrestricted-Allocated funds and Endowment funds (4xxxxxx and 6xxxxxx).

To transfer between the Current Unrestricted-Allocated funds and Endowment funds (4xxxxxx and 6xxxxxx). This G/L is only used to identify transfers of funds between departments within the same School. Example: Transfer between Department of Medicine and Department of Surgery.

To transfer between the Current Unrestricted-Allocated funds and Endowment funds (4xxxxxx and 6xxxxxx). This G/L is only used to identify transfers of funds between Schools. Example: Transfer between School of Medicine and School of Nursing.

To appropriate money from the Current Unrestricted funds to the Plant funds (190xxxx to 74xxxxx or 769xxxx) or To transfer between the Current Unrestricted-Allocated funds and Plant funds (4xxxxxx to 74xxxxx or 769xxxx). This G/L account can not be used to record a Capital Project Transfer.

This G/L account is used to record transfers of operational cash/reserves for the payment of debt service on working capital loans.

This G/L account is used to record transfers of operational cash/reserves for the payment of debt service on external debt.

This G/L account is to be used only when the transfer is for internal funding by the school/unit. To appropriate money from the Current Unrestricted funds (190xxxx) to a Capital Project (7xxxxxx except 74xxxxx and 769xxxx) or To transfer between the Current Unrestricted-Allocated funds (4xxxxxx) to a Capital Project (7xxxxxx except 74xxxxx and 769xxxx)

This G/L account is to be used only when the transfer is from Central Internal Funds. To appropriate money from the Current Unrestricted funds (190xxxx) to a Capital Project (7xxxxxx except 74xxxxx and 769xxxx) or To transfer between the Current Unrestricted-Allocated funds (4xxxxxx) to a Capital Project (7xxxxxx except 74xxxxx and 769xxxx)

To provide unique accounts to record internal loan debt service for loans between Central and Schools within the University.

To be used to distribute Chancellor controlled commitments.(reopened Mar 2017)

To transfer between the Current Unrestricted-Allocated funds and Plant funds (4xxxxxx and 7xxxxxx). This G/L is only used to identify transfers of funds between departments within the same School. Example: Transfer between Department of Medicine and Department of Surgery.

To transfer between the Current Unrestricted-Allocated funds and Plant funds (4xxxxxx and 7xxxxxx). This G/L is only used to identify transfers of funds between Schools. Example: Transfer between School of Medicine and School of Nursing.

Used to account for transfers between Duke University (primarily the School of Medicine and the School of Nursing ) and the Duke University Health System that do not represent reimbursement for specific services.

Used to account for transfers between Duke University (primarily the School of Medicine and the School of Nursing ) and the Duke University Health System that do not represent reimbursement for specific services.

This account will be used to record transfers from DHIP to the SOM in support of the SOM Academic mission.

This account will be used to record transfers from DHIP to the SOM in support of physican activity.

This G/L is only used to identify transfers of funds between departments within the same School. Example: Transfer between Department of Medicine and Department of Surgery.

This G/L is only used to identify transfers of funds between Schools. Example: Transfer between School of Medicine and School of Nursing.

This G/L is only used to identify transfers of funds between departments within the same School. Example: Transfer between Department of Medicine and Department of Surgery.

This G/L is only used to identify transfers of funds between Schools. Example: Transfer between School of Medicine and School of Nursing.

To transfer between the Current Restricted (3xxxxxx) to Plant Funds (74xxxxx or 769xxxx) This G/L account can not be used to record a Capital Project Transfer.

This G/L account is used only for the transfer of funds from the Duke Endowment (369xxxx) to capital projects (7xxxxxx).

This G/L account is used only for the transfer of funds from contributions on 3xxxxxx (except 369xxxx) to capital projects on 7xxxxxx.

This G/L is only used to identify transfers of funds between departments within the same School. Example: Transfer between Department of Medicine and Department of Surgery.

This G/L is only used to identify transfers of funds between Schools. Example: Transfer between School of Medicine and School of Nursing.

Represents the costs transferred for new telephone equipment purchased by Tele/Video for departments within the University community.

This G/L account should be used to record transfers made between the deferred maintenance plant funds and major university divisions

This G/L account is used to transfer cost shared salary from the WBSE where the salary were incurred and recorded to the cost object which is actually paying for the salary.

This G/L account is used to transfer cost shared fringe benefits from the WBSE where the charges were incurred and recorded to the cost object which is actually paying for the fringe benefits.

This G/L account is used to record cost sharing of equipment when mandated by the grant or contract agreement.

This G/L account is used to record cost sharing other than salaries or equipment when mandated by the grant or contract agreement.

This G/L account is used to record cost sharing of Tuition Remission.

This account represents reconciliation ledger postings for appropriations and transfers.

This G/L account is used to transfer responsibility for 1986D Bonds from the University to Duke University Health System.

This G/L is used to record the appropriation of indirect cost revenue for search support process.

This G/L account is used to record the appropriation of indirect cost revenue for support of the office of Technology Transfer.

This G/L account is used to record the appropriation of indirect cost revenue for instrumentation funding for governmental non-centers.

This G/L account is used to record the appropriation of indirect cost revenue for instrumentation funding for non-governmental non-centers.

This G/L account is used to record the appropriation of indirect cost revenue in support of campus academic departments.

This G/L account is used to record the appropriation of indirect cost revenue for instrumentation funding for governmental centers.

This G/L account is used to record the appropriation of indirect cost revenue for instrumentation funding for non-governmental centers.

This G/L account is used to record the appropriation of indirect cost revenue in support of University and Medical Center Deferred Maintenance (except Housing which uses G/L account 811900).

This G/L account is used to record an additional appropriation of Medical Center indirect cost revenue in support of Medical Center Shared Resources.

This G/L account is used to record the appropriation of indirect cost revenue in support of Deferred Maintenance for Auxiliary Enterprise's Housing projects.

This G/L account is used to record the transfer of the energy management program costs between Current Unrestricted Building cost objects and Plant funds (156xxxx to 7xxxxxx).

This G/L account is used to record the transfer for energy conservation measures from Current Unrestricted Building cost objects to Plant funds (156-xxxx to 7xxxxxx).

This G/L account is to be used to transfer savings in M&O expenses to Plant Funds.

This G/L account is used to record the PDC appropriation to School of Medicine departments in accordance with the agreement between the University and the PDC.

This G/L account is used to record the appropriation of indirect cost recoveries from the general fund to various School of Medicine Departments allocated funds to support departmental administrative expenses of their research programs.

This G/L account is used to record the appropriation of indirect cost recoveries from the general fund to various SOM departments' allocated funds. Supports departmental instruction / administrative expenses. This account is not used for research support and is thereby distinguished from 820200.

This G/L account is used to record transfers from School of Medicine allocated funds to the general fund to support building maintenance operating expense (space other than sponsored research space).

This G/L account is used to record transfers from School of Medicine allocated funds to the general fund to support University and Medical Center general and administrative expenses of department research (excluding sponsored research).

This G/L should be used to record the allocation of OIT CSN services to departments in the School of Medicine.

Account to allocate DUHS VOIP expenses to departments in the School of Medicine.

This G/L account is used to record transfers of deficits/surpluses of School of Medicine auxiliary enterprises to/from the allocated funds.

This G/L account is used to record transfers of under/over recovered costs of School of Medicine service components to/from the allocated funds.

This G/L account is used to record transfers to School of Medicine departments allocated funds under indirect cost recovery incentive agreements.

This G/L account is used to record allocations of the Private Diagnostic Clinic (PDC) from a central fund to other internal programs.

To record transfers between Duke University and the Washington Duke Inn, an agency cost object.

Used by Plant Accounting to transfer assets between major University areas. For example: Duke Health Raleigh Hospital and Duke University, etc.

To record the debt service transfer for Capital Expansion and Distribution projects supporting the Utility units: Steam, Chilled Water, Electricity, and Water/Sewer.

G/L to record limited partner capital account subsequent to general partner account for CC0025. (Created 07/2016)