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- 20xxxx: Payables - Current
20xxxx: Payables - Current
I. GENERAL
Payables represent amounts owed by Duke University to vendors and others. Obligations payable within one year are classified as current.
II. G/L ACCOUNT DEFINITIONS
200100 Automated Clearing House Returns Clearing Account: Payroll -
Valid for: DUHS, Univ
Represents a clearing account to handle Automated Clearing House (ACH) direct deposits of payroll checks that have been returned.
200300 Accounts Payable - Intercompany 0010-DUHS -
Valid for: Central Use Only
200400 Accounts Payable - Intercompany University -
Valid for: Central Use Only
200500 Accounts Payable - Intercompany DUHS -
Valid for: Central Use Only
200600 Payroll Clearing Account -
Valid for: DUHS, Univ
Represents a clearing account for handling miscellaneous payroll deductions, tax levies, direct deposits, and Statement of Earnings adjustments.
200610 Payroll Retro Clearing Account -
Valid for: DUHS, Univ
200700 SAP Internal Reconciliation Account Materials Management Supplies -
Valid for: SAP Back Feed Use Only
200710 Int Rec Account: Petty Cash -
Valid for: DUHS, Univ
200720 Int Rec Account: Research Funds -
Valid for: DUHS, Univ
To be used for tracking reimbursement of research cash funds.
200800 Imprest Cash Clearing Account -
Valid for: Controller Division Only
Represents a clearing account for voided and reissued imprest cash checks. It is also used for miscellaneous corrections of imprest cash checks.
200900 Accounts Payable SAP -
Valid for: Procurement Services Only
200901 Internal Account Reconciliation -
Valid for: DUHS, Univ
200910 Patient Refunds Payable -
Valid for: DUHS
200920 Accounts Payable: Employee and Students -
Valid for: DUHS, Univ
200930 Accounts Payable: Vendor Wire Transfer Clearing -
Valid for: Univ
200940 AP Corporate Card Clearing Account -
Valid for: Closed
(Closed Oct 2015)
200950 AP PayPal Clearing Account -
Valid for: Accounts Payable Only
200999 Accounts Payable SAP Phase 0 -
Valid for: Closed
201000 Duke University: General -
Valid for: Univ, DUHS, Duke Global
Represents miscellaneous payables; these amounts will be paid within the fiscal period for which they are applicable.
201001 Accrued Invoices -
Valid for: DUHS
201002 Duke Cancer Institute Payables -
Valid for: DH, DRH, DHRH
This G/L is used to track expenses paid to the PDC in association with and under contractual obligation for the Duke Cancer Institute.
201003 DCI Reinvestment Due to SOM -
Valid for: DH, DRH
This G/L account is to track the liability associated with the DCI reinvestment contract that is due to the School of Medicine.
201004 Xerox Toner Payable -
Valid for: Univ, DUHS
Represents a clearing account to handle the Xerox contract to supply toner for all network printers. (Created 6/2015)
201005 Accounts Payable - DAN -
Valid for: DUHS Corporate Finance
201061 DASC Trade A/P -
Valid for: DUHS
201100 Duke University: ADP Special -
Valid for: Controller Division Only
Represents invoices charged to University cost objects via the Disbursements system but not paid to the vendor as of the date of financial statement.
201101 Due to PDC -
Valid for: DUHS
201120 Due to Duke University Health System -
Valid for: DUHS
201121 Due to DUHS - DCC - PCL -
Valid for: DUHS Corporate Finance
This G/L should be used to separately identify intercompany balances related to the new DCC Privacy/Cyber Liability (PCL) cell.
201122 Due to DUHS - DCC - IL -
Valid for: DUHS Corporate Finance
This G/L should be used to separately identify intercompany balances related to the new DCC International Liability (IL) cell.
201200 Corporate Card Payable -
Valid for: Closed
Represents the University's Payable to GE Capital for Procurement card and issues.
201201 Corporate Card Payable - BoA -
Valid for: Univ
This account is used to record the University's payable to Bank of America for corporate card transactions.
201202 Corporate Card Payable - SAP Travel - BOA -
Valid for: All
This account is used as a clearing account related to the Bank of America payable for travel transactions.
201300 Duke University: Libraries -
Valid for: Univ
Represents payables for library materials (books, journals, microfilm, etc.) purchased by all the University libraries except the Medical Center.
201400 Duke Press: Royalties Domestic -
Valid for: Univ
Represents domestic royalties payable to individuals by Duke Press.
201456 Duke Press: Royalties Foreign -
Valid for: Closed
Represents foreign royalties payable to individuals by Duke Press.
201500 Fuqua Executive Education Payables -
Valid for: Univ
Represents payables for the Fuqua Executive Education programs.
201600 Stores A/P Clearing -
Valid for: Closed
Represents the clearing account for cost of merchandise purchased by Duke Stores for purposes of resale. The Duke Stores Business Office should only make entries using this G/L account.
201700 Duke University: Investment Payables -
Valid for: Investment Office Only
Represents investment payables for short and long term investments.
201800 Thomas Center Payables -
Valid for: Univ
Represents payables related to the operations of the Thomas Executive Education Center.
201900 Institutional Reinvestment Account/Long Term Pool Directed Deposit -
Valid for: DUHS, Univ
Represents use to segregate the liability for IRA money that is invested in the long-term pool. To be used only with 9****** cost objects.
202000 Accrued Interest Payable -
Valid for: DUHS, Univ
Represents interest to be paid in association with University debt obligations; these amounts generally will be paid in the next quarter.
202002 Interest Accrual/Deferral -
Valid for: External Reporting Only
To adjust interest expense to a 5-4-4 basis.
202100 Accounts Payable SAP Phase 0 -
Valid for: Procurement Services Only
202500 ClinCard Payable -
Valid for: Univ
Represents a clearing account for the research payments and load fees associated with the ClinCard system.
203000 Student Payroll Deductions / Tuition Benefit -
To record payroll deductions and tuition benefit payments posted to student accounts.
203001 Manual Refund: Holding Account -
Valid for: Univ
203002 Student Travel Advance & Reimbursement: Holding Account -
Valid for: Univ
203003 Student Cash Advance: Holding Account -
Valid for: Univ
203004 Student Account Adjustments -
Valid for: Univ
To process and record miscellaneous manual adjustments made to student accounts.
203005 Independent 529 Student Payment -
Valid for: Univ
203006 Student Wire Payments - Clearing (A/R) -
Valid for: Univ
Clearing account for student account wire payments received by A/R.
203007 Bursar TravelEx Bankwire Clearing -
Valid for: Bursar's Office Only
Clearing account for Western Union TravelEx service to facilitate international student wire payments.
203008 Bursar Flywire Clearing -
Valid for: Bursar's Office Only
203009 Bursar COVID Clearing -
Valid for: Bursar's Office Only
203010 Cashier Receipt Kick-Outs: Holding Account -
Valid for: Univ
203500 Hospital Trust Fund Liability -
Valid for: DUHS, Univ
Represents the estimated professional liability of the Duke University Hospital Trust Fund.
203600 Estimated IBNR: Prof. Labs -
Valid for: DUHS, Univ
Represents liabilities associated with DCIC. Related assets are segregated in G/L account 164100.
203601 Current Portion Reserves -
Valid for: DUHS
203602 Indemnity Reserves -
Valid for: DUHS
203603 Alae Reserves -
Valid for: DUHS
203604 IBNR Reserves -
Valid for: DUHS
203605 Indemnity Reserves - DCC - PCL -
Valid for: DUHS Corporate Finance
This G/L should be used to separately identify indemnity reserves related to the new DCC Privacy/Cyber Liability (PCL) cell.
203606 ALAE Reserves - DCC - PCL -
Valid for: DUHS Corporate Finance
This G/L should be used to separately identify ALAE reserves related to the new DCC Privacy/Cyber Liability (PCL) cell.
203607 IBNR Reserves - DCC - PCL -
Valid for: DUHS Corporate Finance
This G/L should be used to separately identify IBNR reserves related to the new DCC Privacy/Cyber Liability (PCL) cell.
203608 Indemnity Reserves - DCC - IL -
Valid for: DUHS Corporate Finance
This G/L should be used to separately identify indemnity reserves related to the new DCC International Liability (IL) cell.
203609 ALAE Reserves - DCC - IL -
Valid for: DUHS Corporate Finance
This G/L should be used to separately identify ALAE reserves related to the new DCC International Liability (IL) cell.
203610 IBNR Reserves - DCC - IL -
Valid for: DUHS Corporate Finance
This G/L should be used to separately identify IBNR reserves related to the new DCC International Liability (IL) cell.
204100 Escheat fund for automated process -
Valid for: Univ, DUHS
Represents amounts for unclaimed property; i.e., payroll checks, accounts payable checks, student ledger credit balances, etc. that are to be remitted to the appropriate state at the end of the dormant custodial period established by the respective state.
204200 Escheat Fund of North Carolina -
Valid for: DUHS, Univ
Represents amounts for unclaimed property; i.e., payroll checks, imprest cash checks, student ledger credit balances, etc., that are to be remitted to the State of North Carolina at the end of the dormant custodial period established by the state of North Carolina.
204210 Escheat: Payroll Checks -
Valid for: Closed
To allow Corporate Tax department to properly track the re-issuance of payroll checks previously moved to the escheat account.
204500 Guarantee Fee: Student Loans -
Valid for: Univ
Represents student loan fees collected from borrowers and payable to the Higher Education Assistance Foundation for Parent Loans.
204600 Premiums Payable: Gift Records -
Valid for: Univ
Represents a clearing account for gift money received to pay the premiums on life insurance policies that have been given to the University.
204800 Medicare/Medicaid Payable: Duke Hospital -
Valid for: DUHS, Univ
Represents a payable account that is utilized during year-end when Duke and Medicare/ Medicaid settle up the cost of reimbursement for care to patients.
204801 Medicare 99 -
Valid for: DUHS
204802 Medicare 98 -
Valid for: DUHS
204803 Medicare 97 -
Valid for: DUHS
204804 Medicare 00 -
Valid for: DUHS
204805 Medicare Payable 01 -
Valid for: DUHS
204806 Medicare Payable 02 -
Valid for: DUHS
204807 Medicare Payable 03 -
Valid for: DUHS
204808 Medicare Payable 04 -
Valid for: DUHS
204809 Medicare Payable 05 -
Valid for: DUHS
204810 Medicare Payable 06 -
Valid for: DUHS
204811 Medicare Payable 07 -
Valid for: DUHS
To record estimate and settlement activity related to the FY07 Medicare cost.
204812 Medicare Payable 08 -
Valid for: DRH, DHRH, DUAP
To record estimate and settlement activity related to FY 08 Medicare cost report
204813 Medicare Payable 09 -
Valid for: DH, DRH, DHRH, DUAP
To record estimate and settlement activity related to FY 09 Medicare cost report.
204814 Medicare Payable 2010 -
Valid for: DUHS
This G/L account should be used to record estimate and settlement activity related to the FY10 Medicare cost
204815 Medicare Payable FY2011 -
Valid for: DH, DRH, DHRH, DUAP
This G/L is used to record estimate and settlement activity related to the FY11 Medicare cost report.
204816 Medicare Payable FY2012 -
Valid for: DH, DRH, DHRH, DUAP
This G/L is used to record estimate and settlement activity related to the FY12 Medicare cost report.
204817 Medicare Payable FY2013 -
Valid for: DH, DRH, DHRH, DUAP
This G/L is used to record estimate and settlement activity related to the FY12 Medicare cost report.
204818 Medicare Payable FY2014 -
Valid for: DH, DRH, DHRH, DUHS, DUAP
This G/L is used to record estimate and settlement activity related to the FY14 Medicare cost report.
204819 Medicare Payable FY2015 -
Valid for: DH, DRH, DHRH, DUAP
This G/L is used to record estimate and settlement activity related to the FY15 Medicare cost report.
204820 Medicare Payable FY16 -
Valid for: DH, DRH, DHRH, DUHS, DUAP
This G/L is used to record estimate and settlement activity related to the FY16 Medicare cost report.
204821 Medicare Payable 17 -
Valid for: DH, DRH, DHRH, DUHS, DUAP
This G/L is used to record estimate and settlement activity related to the FY17 Medicare cost report.
204822 Medicare Payable FY18 -
Valid for: DH, DRH, DHRH, DUHS, DUAP
204823 Medicare Payable FY19 -
Valid for: DH, DRH, DHRH, DUHS, DUAP
204824 Medicare Payable -
Valid for: DH, DHRH, DRH, DUAP, DUHS
204830 General Reserve: Duke University Hospital -
Valid for: DUHS
204840 General Reserve: DUAP -
Valid for: DUHS
To accrue general liabilities for DUAP.
204850 General Reserve: Duke Regional Hospital -
Valid for: DUHS
204860 General Reserve: Duke Raleigh Hospital -
Valid for: DUHS
204890 GNE Demonstration FY2013 -
Valid for: DH, DUHS Corporate Finance
To record estimate and settlement activity related to the FY2013 Medicare Graduate Nursing Education (GNE) Demonstration program.
204891 GNE Demonstration FY2014 -
Valid for: DH, DRH, DHRH, DUHS, DUAP
To record estimate and settlement activity related to the FY2014 Medicare Graduate Nursing Education (GNE) Demonstration program.
204892 GNE Demonstration FY2015 -
Valid for: DH
To record estimate and settlement activity related to the FY2015 Medicare Graduate Nursing Education (GNE) Demonstration program.
204893 GNE Demonstration FY2016 -
Valid for: DH, DRH, DHRH, DUHS, DUAP
To record estimate and settlement activity related to the FY 16 Medicare Graduate Nursing Education Demonstration program.
204894 GNE Demonstration FY17 -
Valid for: DUHS
To record estimate and settlement activity related to the FY17 Medicare Graduate Nursing Education Demonstration program.\r\n
204895 GNE Demonstration FY18 -
Valid for: DUHS
204896 GNE Demonstration FY19 -
Valid for: DUHS
204900 Medicaid: General -
Valid for: DUHS
204901 Medicaid 99 -
Valid for: DUHS
204902 Medicaid 98 -
Valid for: DUHS
204903 Medicaid 97 -
Valid for: DUHS
204904 Medicaid 00 -
Valid for: DUHS
204905 Medicaid Payable 01 -
Valid for: DUHS
204906 Medicaid Payable 02 -
Valid for: DUHS
204907 Medicaid Payable 03 -
Valid for: DUHS
204908 Medicaid Payable 04 -
Valid for: DUHS
204909 Medicaid Payable 05 -
Valid for: DUHS
204910 Medicaid Payable 06 -
Valid for: DUHS
204911 Medicaid Payable 07 -
Valid for: DUHS
To record estimate and settlement activity related to the FY07 Medicaid cost.
204912 Medicaid Payable 08 -
Valid for: DRH, DHRH, DUAP
To record estimate and settlement activity related to FY 08 Medicaid cost report
204913 Medicare Payable 09 -
Valid for: DH, DRH, DHRH, DUAP
To record estimate and settlement activity related to FY 09 Medicare cost report.
204914 Medicaid Payable 2010 -
Valid for: DUHS
This G/L account should be used to record estimate and settlement activity related to the FY10 Medicaid cost.
204915 Medicaid Payable FY2011 -
Valid for: DH, DRH, DHRH, DUAP
To record estimate and settlement activity related to the FY11 Medicaid cost report.
204916 Medicaid Payable FY2012 -
Valid for: DH, DRH, DHRH, DUAP
To record estimate and settlement activity related to the FY12 Medicaid cost report.
204917 Medicaid Payable FY2013 -
Valid for: DH, DRH, DHRH, DUAP
To record estimate and settlement activity related to the FY13 Medicaid cost report.
204918 Medicaid Payable FY2014 -
Valid for: DH, DRH, DHRH, DUAP
To record estimate and settlement activity related to the FY14 Medicaid cost report.
204919 Medicaid Payable FY2015 -
Valid for: DH, DRH, DHRH, DUAP
To record estimate and settlement activity related to the FY15 Medicaid cost report.
204920 Medicaid Payable FY16 -
Valid for: DH, DRH, DHRH, DUHS, DUAP
To record estimate and settlement activity related to the FY16 Medicaid cost report.
204921 Medicaid Payable 17 -
Valid for: DH, DRH, DHRH, DUHS, DUAP
To record estimate and settlement activity related to the FY17 Medicaid cost report.
204922 Medicaid Payable FY18 -
Valid for: DH, DRH, DHRH, DUHS, DUAP
204923 Medicaid Payable FY19 -
Valid for: DH, DRH, DHRH, DUHS, DUAP
204924 Medicaid Payable -
Valid for: DH, DHRH, DRH, DUAP, DUHS
205000 Notes Payable -
Valid for: DUHS, Univ
Represents short-term debt obligations of the University.
205400 Manual Use Tax Accrual -
Valid for: All
206000 Payrolls Accrued -
Valid for: DUHS, Univ
Represents actual payroll to be remitted to various bank accounts during the fiscal period for which they are applicable. Represents the net pay estimated payroll costs for an accrual period.
206001 Other Accrued Compensation -
Valid for: DUHS
To book nursing bonus retention
206002 Other Corporate Accruals -
Valid for: DUHS
To accrue DUHS corporate bonuses. Needs to be separate account from 206001 which is for retention bonuses.
206003 Other Corporate Accruals LT1 -
Valid for: DUHS
The purpose of these accounts is to record the long-term version of the Other Corporate Accruals that are in account 206002.
206004 Other Corporate Accruals LT2 -
Valid for: DUHS
The purpose of this account is to record the long-term version of the Other Corporate accruals that are in account 206002.
206005 Other Corporate Accruals LT3 -
Valid for: DUHS
The purpose of this account is to record the long-term version of the Other Corporate accruals that are in account 206002.
206006 Other Corporate Accruals LT4 -
Valid for: DUHS
This G/L account should be used to record the long-term version of the Other corporate accruals in G/L 206002.
207000 Compensated Absences -
Valid for: DUHS, Univ
Represents the liability for vacation time and discretionary holidays of Duke employees, which have been earned but not yet used.
207001 Duke University Health System Corporate Accruals -
Valid for: DUHS
207003 Compensated Absences -
Valid for: DUHS
208000 Sales Tax Accrued -
Valid for: DUHS, Univ
Represents the amount of county and state sales tax collected by the University that is to be remitted to the North Carolina Department of Revenue.
208001 Sales Tax Accrued - Tickets / Admission -
Valid for: Univ, DUHS
Represents the amount of state and county sales tax collected by the University and DUHS on the sale of tickets and admission charges that wil be remitted to the North Carolina Department of Revenue.
208002 Sales Tax Accrued - Athletics -
Valid for: Univ
Represents the amount of state and county sales tax collected by the University on the sale of athletic tickets that wil be remitted to the North Carolina Department of Revenue.
208003 Sales Tax Accrued - Marine Lab -
Valid for: Univ
Represents the amount of state and county sales tax collected by the University on sales at the Marine Lab in Carteret County that wil be remitted to the North Carolina Department of Revenue.
208030 Sales Tax Accrued - Wake County -
Valid for: Univ
Represents the amount of county and state sales tax collected by the University on the sale of event tickets for events held in Wake county that will be remitted to the North Carolina Department of Revenue.
208031 Sales Tax Accrued - Mecklenburg County -
Valid for: Univ
Represents the amount of county and state sales tax collected by the University on the sale of event tickets for events held in Mecklenburg county that will be remitted to the North Carolina Department of Revenue.
208032 Sales Tax Accrued - New Hanover County -
Valid for: Univ
Represents the amount of county and state sales tax collected by the University on the sale of event tickets for events held in New Hanover county that will be remitted to the North Carolina Department of Revenue.
208033 Sales Tax Accrued - Brunswick County -
Valid for: Univ
Represents the amount of county and state sales tax collected by the University on the sale of event tickets for events held in Brunswick county that will be remitted to the North Carolina Department of Revenue.
208040 Sales Tax Payable - Non-NC -
Valid for: Univ
To record sales tax payable for sales delivered to locations outside of North Carolina.
208100 Canadian Goods and Services Tax -
Valid for: DUHS, Univ
Represents the 7% tax collected for the Canadian government on items sold to Canada.
208200 N. C. Use Tax Payable (SAP) -
Valid for: DUHS, Univ
Represents the amount of county and state use tax collected by the University.
208300 Corporate Federal Tax Payable -
Valid for: DUHS
To accrue Federal taxes on a profit generated by one of our for-profit entities.
208400 Corporate State Tax Payable -
Valid for: DUHS
To accrue State taxes on a profit generated by on of our for-profit entities.
208500 Student Insurance Payable -
Valid for: Univ
Represents charges to student accounts for Sickness and Accident Insurance to be remitted to the insurance company.
208501 Prior Year Adjustment Student Insurance Payable -
Valid for: Univ
Track student insurance payables by fiscal year
208502 Student Insurance Payable Remittances -
Valid for: Univ
This account is used to process remittances for student Insurance premiums.
208510 Student Insurance clearing code for FY 09/10 -
Valid for: Univ
This G/L account should be used to record student insurance charges for the FY and school year 2009/2010.
208511 Student Insurance Clearing Code for FY 10/11 -
Valid for: Closed
208600 Tele/Video Excise Tax Payable -
Valid for: Closed
Represents federal excise tax received from students for telephone, local service and toll call charges.
208601 Federal Excise Tax Payable -
Valid for: DUHS
208900 Duke University Health System LOC -
Valid for: DUHS
209200 VA Hospital and Other Outside Payables -
Valid for: DUHS
Represents payables to the VA Hospital for tissue typing and transplants done on VA patients as part of the VA Sharing Agreement. This is also used by RCH.
209500 Worker's Compensation: Liability -
Valid for: External Reporting Only
Represents projected payable for worker's compensation claims that have been incurred but not paid at fiscal year end.
209600 Long-Term Disability Liability -
Valid for: External Reporting Only
Represents projected payable for worker's compensation claims that have been incurred but not paid at fiscal year end.
209601 DUHS LTD Contra Account -
Valid for: Univ
209700 Funds Held for Others -
Valid for: External Reporting Only
209701 Durham Health Partners Scholarship Money -
Valid for: DUHS
Duke Regional Hospital Human Resources needs to see the activity that is posting to these accounts as well as the existing balance so that it can be reconciled to the files.
209702 Focus Loans -
Valid for: DUHS