9xxxxx: Cost Allocations & Salary and Fringe Benefit Transfers | Accounting | Duke

I. GENERAL

This series of G/L accounts is used to record the apportionment of cost between certain components of the University, which have incurred costs and other components, which have indirectly received benefits from these expenditures. Costs are apportioned so that the operating statements for educational and general funds, the hospitals, and auxiliary enterprises will reflect their total direct and indirect costs of operations.

II. DEFINITIONS OF TERMS

For this procedure, definitions are as follows:

A. APPORTION:
To assign an appropriate share of incurred cost to benefiting departments.

B. DISTRIBUTION:
The process by which costs expended by certain departments for the benefit of other departments are transferred to those other departments.

C. INDIRECT COST:
A cost which is not directly identified to departments benefiting from the cost.

III. DEFINITION OF G/L ACCOUNTS

A. COST ALLOCATIONS & ANALYSIS DISTRIBUTIONS

Note: Only the Cost Allocations & Analysis department should initiate entries made to these G/L accounts. They should generally be recorded only in the Current Unrestricted funds. Contact the Cost Allocations & Analysis department with any questions on amounts charged.

900100 Distribution: Chilled Water Expense - Valid for: DUHS, Univ

900101 DHTS Network Service - Valid for: DUHS, Univ

To capture allocated expenses related to DHTS Network Services.

900119 DHTS Network Service Manual Adjustments - Valid for: DUHS, Univ

To post manula adjustments for DHTS Network Services allocation.

900170 DHTS Network Service - Valid for: DUHS, SAP Back Feed Use Only, Univ

Assessment GL - will be used by SAP to post DHTS Network Services allocation

900200 Distribution: DU Police Department Expenses - Valid for: DUHS, Univ

Represents the distribution of the cost of operating the Duke University Police Department.

900219 DU Police Adjustment - Valid for: DUHS, Univ

900271 DU Police Adjustment - Valid for: Cost Dept Only

900300 Distribution: Sanitation Expenses - Valid for: DUHS, Univ

Represents the distribution of the cost of providing refuse collection.

900319 Sanitation Adjustment - Valid for: DUHS, Univ

900371 Sanitation Adjustment - Valid for: Cost Dept Only

900400 Distribution: Housekeeping Expenses - Valid for: DUHS, Univ

Represents the distribution of the cost of providing custodial and janitorial services.

900419 Housekeeping Adjustment - Valid for: DUHS, Univ

900471 Housekeeping Adjustment - Valid for: Cost Dept Only

900500 Distribution: Steam Plant Expenses - Valid for: DUHS, Univ

Represents the distribution of the cost of operating the University Steam Plant. Facilities employing other heating systems are not charged under this distribution.

900501 Energy Management - Valid for: All

900519 Energy Management Manual Adjustments - Valid for: All

900570 Energy Management - Valid for: All

900571 Energy Management Assessment - Valid for: All

900600 Distribution: Groundskeeping Expenses - Valid for: DUHS, Univ

Represents the distribution of the cost of maintaining the grounds (i.e., mowing grass, pruning shrubbery and trees, etc.).

900619 Groundskeeping Adjustment - Valid for: DUHS, Univ

900671 Groundskeeping Adjustment - Valid for: Cost Dept Only

900700 Distribution: General Maintenance and Operating Expenses - Valid for: DUHS, Univ

Represents the distribution of expenses not related to specific buildings, such as repairs to sidewalks, roads, etc.

900719 General Maintenance Adjustment - Valid for: DUHS, Univ

900750 Storm Water Distribution - Valid for: DUHS, Univ

To distribute storm water expenses

900771 General Maintenance Adjustment - Valid for: Cost Dept Only

900800 Distribution: Recycling Expenses - Valid for: DUHS, Univ

Represents the distribution of the cost of the material recycling done at Duke by Duke Recycles.

900819 Recycling Adjustment - Valid for: DUHS, Univ

900871 Recycling Adjustment - Valid for: Cost Dept Only

900900 Space Budget Balancing Entry - Valid for: DUHS, Univ

Represents the auxiliary enterprise's or service component's percentage share of the cost of maintaining the facility they occupy.

900910 Rent Assessment from Comp 10: Univ Buildings - Valid for: Closed

900915 Rent Assessment from Comp 10: Med Ctr Buildings - Valid for: Closed

900916 Space Allocation - Valid for: Univ

900919 Co10 Rent Adjusting Entry - Valid for: DUHS, Univ

900920 Rent Assessment from Company 20 - Valid for: Closed

900921 Company 20 EVS: Budget - Valid for: Closed

900922 Company 20 Rent: Budget - Valid for: Closed

900928 Rent from Company 20 Adjustment - Valid for: Closed

900929 EVS Rent Adjusting Entry - Valid for: DUHS, Univ

900930 Rent Assessment from Company 30 - Valid for: Closed

900931 Company 30 Rent: Budget - Valid for: Closed

900939 Co30 Rent Adjusting Entry - Valid for: DUHS, Univ

900949 Co43 Rent Adjusting Entry - Valid for: Budget Use Only

900971 Co10 Rent Assessment - Valid for: Central Use Only

Account for the rent allocation assessments of 0010 processed by the Cost Allocation Department.

900972 EVS Rent Assessment - Valid for: Central Use Only

900973 Co30 Rent Assessment - Valid for: Central Use Only

Account for the rent allocation assessments of 0030 processed by the Cost Allocation Department.

900974 Vacant Space Rent Assessment - Valid for: Central Use Only

To capture the expenses associated with vacant space in University buildings.

900975 Co43 Rent Assessment - Valid for: Budget Use Only

900982 Co20 Rent Assessment - Valid for: DUHS, Univ

901000 Rent Charge from DUHS - Valid for: Closed

901100 G&A Budget Balancing Entry - Valid for: DUHS, Univ

Represents the distribution of the indirect costs of services provided by Duke University which are not related to space occupancy, such as accounting, institutional advancement, personnel, material support, and other general administrative services.

901101 Medical Center General Administration Expense - Valid for: Closed

901102 Hospital General Administration Expense - Valid for: Closed

901110 G&A Assessment from Comp 10: University - Valid for: Closed

901115 G&A Assessment from Comp 10: Med Center - Valid for: Closed

901116 CAMC Allocation - Valid for: Univ

901117 PAMC Allocation - Valid for: Univ

901118 Univ GA Credit Repost - Valid for: Univ, DUHS

901119 CAMC G&A Adjusting Entry - Valid for: DUHS, Univ

901120 General Admin Assessment from Comp 20 - Valid for: Closed

901121 Company 20 G & A: Budget - Valid for: Closed

901124 Co24 G&A Allocation-Budget - Valid for: DUHS, Univ

901126 CO26 G&A Adjusting Entry - Valid for: Budget Use Only

901129 Co20 G&A Adjusting Entry - Valid for: DUHS, Univ

901130 General Admin Assessment from Comp 30 - Valid for: Closed

901139 Co30 G&A Adjusting Entry - Valid for: DUHS, Univ

901149 PAMC G&A Adjusting Entry - Valid for: DUHS, Univ

901159 SOM G&A Adjusting Entry - Valid for: DUHS, Univ

901169 Co24 G&A Allocation-Adjusting Entry - Valid for: DUHS, Univ

901172 Co20 G&A Assessment - Valid for: Central Use Only

Account for the allocation assessments of 0020 processed by the Cost Allocation Department.

901173 Co30 G&A Assessment - Valid for: Central Use Only

Account for the allocation assessments of 0030 processed by the Cost Allocation Department.

901174 Co24 G&A Assessment - Valid for: DUHS, Univ

901175 PAMC G&A Assessment - Valid for: Central Use Only

901176 CO26 G&A Assessment - Valid for: Budget Use Only

901199 G&A Effort Assessment - Valid for: Budget Use Only

This secondary cost element is used to record cc0010 effort allocations to G & A.

901200 Health System Allocation - Valid for: DUHS, Univ

Represents the distribution of the indirect costs of services provided by Duke University Health System which are not related to space occupancy, such as accounting, institutional advancement, personnel, material support, and other general administrative services.

901201 Clinical Engineering Allocations from Company Code 20 - Valid for: DUHS

Account used to allocate specific clinical engineering contract expenses within the Duke Health System.

B. COST ALLOCATIONS - INTER/INTRA DEPARTMENTAL

Note: These G/L accounts are NOT administered by the Cost Allocations & Analysis Department

901300 Intradepartmental Allocations - Valid for: DUHS, Univ

Represents the distribution of costs from an auxiliary or service component administrative cost object to the cost objects that are administered.

901400 Interdepartmental Allocations - Valid for: DUHS, Univ

Represents the distribution of cost from auxiliary central administrative fund codes to the auxiliary or service component departmental fund codes that are administered. This G/L account is restricted in use to the Cost Allocations & Analysis Department, Auxiliary Services and Tele/Video.

901401 Overhead Recovery - Valid for: Budget Use Only

This GL is sued to separate the budgeted recovery revenue associated with internal maintenance and external labor from departmental internal allocations.

901450 SOM Gift Assessment - Valid for: Univ

901470 Overhead Recovery: Internal Labor - Valid for: Central Use Only

901471 Overhead Recovery: Contract Labor - Valid for: Central Use Only

901500 MC E & O Internal Allocation - Valid for: Univ, DUHS

This G/L will be used to internally repost any G & A and space expense for Medical Center E & O.

901600 Internal Allocation - Valid for: DUHS Corporate Finance, Univ

901601 Internal Allocation - Off-cycle Fees - Valid for: All

This GL account is for the fees charged to process off-cycle checks by Corporate Payroll.

901700 DUHS Rent Manual Adjustment - Valid for: DUHS, Univ

902000 DUHS Internal Allocation - Valid for: DUHS, Univ

902001 Duke University Hospital Shared Services: Allocated G & A - Valid for: DUHS

903000 OIT Fiber - Valid for: DUHS, Univ

Used to record fiber revenue and expenses in University Facilities

903100 OIT Network - Valid for: DUHS, Univ

Used to record network services revenue and expenses in University facilities.

903200 OIT Triangle Fiber - Valid for: DUHS, Univ

Used to record triangle fiber revenue and expenses in University facilities.

909200 FI-CO Reconciliation: Distributed Expenses - Valid for: Central Use Only

This account represents reconciliation ledger postings for distributed expenses.

C. SALARY AND FRINGE BENEFIT TRANSFERS

Note: These G/L accounts are NOT administered by the Cost Allocation & Analysis Department. Additionally, these G/L accounts should NOT be used to bypass the effort reporting system.

910000 Salary Transfer (General) - Valid for: Univ, DUHS

Represents the transfer of salary costs related to any employee category. This G/L account can be used when it is not imperative to know what type of salary costs are being transferred.

910001 Monthly Exempt Base Pay - Valid for: Closed

910100 Monthly Staff Salary Transfer - Valid for: Univ, DUHS

Represents the transfer of salary costs related to monthly staff salaries.

910200 Faculty Salary Transfer - Valid for: Univ, DUHS

Represents the transfer of salary costs related to faculty salaries.

910210 Fringe Benefits, DU Support of DUHS - Valid for: Closed, Univ

Represents the transfer of fringe benefits associated with the transfer of labor costs from DU to a DUHS company.

910300 Biweekly Staff Salary Transfer - Valid for: Univ, DUHS

Represents the transfer of salary costs related to biweekly staff salaries.

910301 DU Staff (monthly, non-faculty) Support to DUHS Companies (Split Coded FTE Agreements, F/S) - Valid for: Closed

Represents the transfer of staff (monthly, non-faculty) labor costs from DU to a DUHS Company where a Split Coded FTE Agreement exists, use G/L account 910210 for the transfer of the associated fringe benefits.

910400 House Staff Salary Transfer - Valid for: Univ, DUHS

Represents the transfer of salary costs related to house staff salaries.

910401 DUHS Biweekly Labor in Support of DU - Valid for: Closed

Represents the transfer of biweekly labor costs from a DUHS company to DU, use G/L account 910411 for the transfer of the associated fringe benefits.

910402 Housestaff Labor Funding - Valid for: Closed

To reimburse Hospital for Housestaff Salary funded by School of Medicine.

910411 Fringe Benefits, DUHS support of DU - Valid for: Closed

Represents the transfer of fringe benefits associated with the transfer of labor costs from a DUHS company to DU.

910412 Housestaff Fringe Benefits - Valid for: Closed

To reimburse Hospital for Housestaff fringe benefits.

910500 Student Salary Transfer - Valid for: Univ, DUHS

Represents the transfer of salary costs related to student salaries (effective 7-1-18).

911000 Fringe Benefit Transfer - Valid for: Univ, DUHS

Represents the transfer of fringe benefits related to all salary types EXCEPT house staff.

911100 House Staff Fringe Benefit Transfer - Valid for: Univ, DUHS

Represents the transfer of fringe benefits related to house staff salaries (effective 7-1-18).

915100 Clerical Labor Supporting Departmental Administration - Valid for: Closed

Represents the distribution of clerical labor costs supporting administration transferred in order to enhance management control and accountability.

915200 Technical Labor Supporting Departmental Administration - Valid for: Closed

Represents the distribution of technical labor costs supporting administration transferred in order to enhance management control and accountability.

915700 Student Labor Supporting Departmental Administration - Valid for: Closed

Represents the distribution of student labor costs transferred in order to enhance management control and accountability.

916100 Instructional Administration: Labor Clerical - Valid for: Closed

Represents the distribution of clerical labor costs supporting instruction transferred in order to enhance management control and accountability.

916200 Instructional Administration: Labor Technical - Valid for: Closed

Represents the distribution of technical labor costs supporting instruction transferred in order to enhance management control and accountability.

916700 Instructional Administration: Labor Students - Valid for: Closed

Represents the distribution of student labor costs supporting instruction transferred in order to enhance management control and accountability.

918900 DU Biweekly Support to DUHS companies - Valid for: Closed

Represents the transfer of biweekly labor costs from DU to a DUHS Company, use G/L account 910210 for the transfer of the associated fringe benefits.

D. OTHER COST ALLOCATIONS

Note: These G/L accounts are NOT administered by the Cost Allocation & Analysis Department.

9201**

920100 Overhead Allocation - Valid for: Budget Use Only

For budget use only

920101 Time Tracking Fringes - Valid for: Univ

This G/L account should be used to map secondary G/L accounts to Fringe on the Board report. This G/L account can also be used to allocate fringe expenses across the missions.

920102 Non Personnel Allocation - Valid for: Univ

This G/L account should be used to map secondary G/L accounts to Other Operating on the Board report. This G/L account can also be used to allocate non personnel administration expenses across the missions.

920103 Faculty Salary Allocation - Valid for: Univ

This G/L account should be used to map secondary G/L accounts to Faculty salary expense on the Board report. This G/L account can also be used to allocate faculty salary expenses across the missions.

920104 Overhead Reallocation - Valid for: DUHS Corporate Finance

This G/L account should be used to reallocate overhead allocations from a central overhead cost center to departmental cost centers.

920124 G&A CO24 Reallocation - Valid for: DUHS Corporate Finance

This G/L account should be used to reallocate company 24 G&A allocations from a central overhead cost center to departmental cost centers.

920144 Co44 Clinical Expense Allocation - Valid for: DUHS

This GL account should be used to allocate clinical expenses from a central cost center to departmental cost centers.

920181 Personnel Allocation - Valid for: Central Use Only

920182 Benefits Allocation - Valid for: Central Use Only

920183 Medical Center Overhead Allocation - Valid for: Central Use Only

920184 Cost Center Overhead Allocation - Valid for: Central Use Only

920185 S G & A Cost Allocation - Valid for: Central Use Only

940000 Non-Labor Supporting Departmental Administration - Valid for: DUHS, Univ

Represents the distribution of non-labor costs supporting administration transferred in order to enhance management control and accountability.

940001 DU professional and Purchased Services - Valid for: DUHS, Univ

940002 DUHS Professional and Purchased Services - Valid for: DUHS, Univ

940003 DU Office and Non-Medical Supplies - Valid for: DUHS, Univ

940004 DUHS Office & Non-Medical Supplies - Valid for: DUHS, Univ

940005 DU Medical Supplies - Valid for: DUHS, Univ

940006 DUHS Medical Supplies - Valid for: Univ, DUHS

940007 DU Drugs & Pharmaceuticals - Valid for: DUHS, Univ

940008 DUHS Drugs & Pharmaceuticals - Valid for: DUHS, Univ

940009 DU Other Expense - Valid for: DUHS, Univ

940010 DUHS Other Expense - Valid for: DUHS, Univ

940011 DUHS to DUHS Professional & Purchased Services - Valid for: DUHS

This G/L account is used to show the transfer of professional and purchased services between entities of the Duke University Health System.

940050 TEC Allocation to DUH - Valid for: DUHS Corporate Finance

To record allocations of operating income/loss to DUH from Triangle Endoscopy out of DAN.

9401**

940100 Internal Indirect Allocation - Budget Only - Valid for: Budget Use Only

For budget use only.

940169 Internal Indirect Allocations - Valid for: Univ

To be used within schools and other specific budgetary units to record internal allocations of indirect expenses to components of the school or unit per budgetary management agreements.

940170 Internal Indirect Allocations - Valid for: Central Use Only

To be used within schools and other specific budgetary units to record internal allocations of indirect expenses to components of the school or unit per budgetary management agreements.

940171 Internal Indirect Allocations - Valid for: Central Use Only

To be used within schools and other specific budgetary units to record internal allocations of indirect expenses to components of the school or unit per budgetary management agreements.

9404**

940401 House staff Funding: Prof Liability - Valid for: Univ, DUHS

Transfer non-labor costs of house staff residents between company 0030 and 0010.

940402 House staff Funding: Overhead - Valid for: Univ, DUHS

Transfer non-labor costs of house staff residents between company 0030 and 0010.

989900 Cost Accounting Revenue Allocation - Valid for: Budget Use Only

This G/L account should be used to post allocated revenue to a cost object.

999700 Reported Direct Cost - Valid for: DUHS, Univ

Represents the total direct cost reported to the funding source of a sponsored program. The amount is recorded in the award file and is offset by an entry to G/L account 999900. This G/L account is to be used by personnel in Sponsored Programs when expenses on a sponsored program have been finalized and the cost object can be closed.

999800 Reported Indirect Cost - Valid for: DUHS, Univ

Represents the total indirect cost reported to the funding source of a sponsored program. The amount is recorded in the award file and is offset by an entry to G/L account 999900. This G/L account is to be used by personnel in Sponsored Programs when expenses on a sponsored program have been finalized and the cost object can be closed.

999900 Reported Cost Offset - Valid for: DUHS, Univ

Represents the amount necessary to offset entries made to G/L accounts 999700 and 999800. This code is to be used by personnel in Sponsored Programs when expenses on a sponsored program have been finalized and the cost object can be closed.