9xxxxx: Cost Allocations & Salary and Fringe Benefit Transfers

Search G/L Accts:

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. G/L ACCOUNT DEFINITIONS

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)
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.
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 Auxiliary Space Rental (Valid For: DUHS, Univ)
Represents the auxiliary enterprise's or service component's percentage share of the cost of maintaining the facility they occupy.
900916 Internal Space Allocation (Valid For: Univ)
900919 Rent From Company 10 Adjustment (Valid For: DUHS, Univ)
900921 Company 20 EVS: Budget (Valid For: DUHS, Univ)
900922 Company 20 Rent: Budget (Valid For: DUHS, Univ)
900928 Rent from Company 20 Adjustment (Valid For: DUHS, Univ)
900929 EVS from Company 20 (Valid For: DUHS, Univ)
900931 Company 30 Rent: Budget (Valid For: DUHS, Univ)
900939 Rent From Company 30 Adjustment (Valid For: DUHS, Univ)
900971 Rent Allocations Company code 10 (Valid For: Central Use Only)
Account for the rent allocation assessments of 0010 processed by the Cost Allocation Department.
900972 EVS Assessment from Company 20 (Valid For: Central Use Only)
900973 Rent Allocations Company code 30 (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.
900982 Rent Assessment from Company 20 (Valid For: DUHS, Univ)
901100 Distribution: General Administration Expenses (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: DUHS, Univ)
901102 Hospital General Administration Expense (Valid For: DUHS, Univ)
901116 Internal CAMC General & Administrative Allocation (Valid For: Univ)
901117 Internal PAMC General & Administrative Allocation (Valid For: Univ)
901118 Univ GA Credit Repost (Valid For: Univ, DUHS)
901119 CO 10 G & A ADJUSTMENT (Valid For: Univ, DUHS)
901121 Company 20 G & A: Budget (Valid For: DUHS, Univ)
901129 G & A from Company 20 Adjustment (Valid For: Univ, DUHS)
901139 G & A from Company 30 Adjustment (Valid For: Univ, DUHS)
901172 G & A Company Code 20 (Valid For: Central Use Only)
Account for the allocation assessments of 0020 processed by the Cost Allocation Department.
901173 G & A Company Code 30 (Valid For: Central Use Only)
Account for the allocation assessments of 0030 processed by the Cost Allocation Department.
901199 Company 10 Effort - G & A (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.
902000 DUHS Internal Allocation (Valid For: DUHS, Univ)
902001 Duke University Hospital Shared Services: Allocated G & A (Valid For: DUHS)
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.
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.
910300 Biweekly Staff Salary Transfer (Valid For: Univ, DUHS)
Represents the transfer of salary costs related to biweekly staff salaries.
910400 House Staff Salary Transfer (Valid For: Univ, DUHS)
Represents the transfer of salary costs related to house staff salaries.
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).

D. OTHER COST ALLOCATIONS

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

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.
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.
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.
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.

For Planning Purposes only (used by Sponsored Programs)

99400 CAS Prior to Establishing Plan (Valid For: Sponsored Programs Only)
This G/L account is used to offset the G/Ls for approved CAS plan, prior to a full budget being entered into SAP. (For Planning Purposes Only) (created 8/2014)
99600 Plan Pending Budget from Department (Valid For: Sponsored Programs Only)
This G/L account is used to record the amount of the budget that has not been defined to allow for entering into SAP. (For Planning Purposes Only) (created 8/2014)
99650 Unallocated Subaward Plan (Valid For: Sponsored Programs Only)
This G/L account is used to display the amount of total project funds assigned to a subrecipient subcode, until the subaward is executed and the actual subaward budget is then entered into the appropriate 6935XX G/L accounts.  As a result, this G/L account will also display any difference (positive or negative) between the amount of project funds assigned to the subcode and the actual amount of the subaward.
99700 Obligation Moved Forward (Valid For: Sponsored Programs Only)
This G/L account is used to record the award amount for outstanding obligations moved from an expired cost object (WBSE) to the project\'s continuation cost object. (For Planning Purposes Only) (revised 8/2014)
99800 Restricted Amount (Valid For: Sponsored Programs Only)
This G/L account is used to reduce the award amount on an expired grant for the amount of any unexpended award. (For Planning Purposes Only) (Revised 8/2014)