21xxxx: Sundry Creditors | Accounting

I. GENERAL

Sundry creditors represent amounts owed to outside organizations resulting from deductions taken on the faculty/staff, biweekly, and awards payrolls and related University contributions.

II. G/L ACCOUNT DEFINITIONS

210200 Roth - Employee Elections - Valid for: Univ, DUHS

Used to record the employee Roth 403b plan contributions.

210300 457 Plan - Valid for: DUHS, Univ

To establish payroll withholding account for 457 plan.

210400 Valic (Employer Contribution) - Valid for: DUHS, Univ

Represents employer payroll deductions to be remitted to VALIC (Variable Annuity Life Insurance Company) for the retirement/ pension plan.

210500 Credit Union - Valid for: DUHS, Univ

Represents employee payroll deductions to be remitted to the Credit Union.

210600 Greater Piedmont Credit Union - Valid for: DUHS, Univ

210700 Dental Insurance - Valid for: Closed

Represents payroll deductions for employee dental insurance.

210800 Deferred Annuity: VALIC (Employee Contribution) - Valid for: DUHS, Univ

Represents employee payroll deductions to be remitted to VALIC (Variable Annuity Life Insurance Company) for the retirement/ pension plan.

210900 Deferred Compensation - Valid for: DUHS, Univ

Represents remittances for employee contributions to deferred compensation programs for VALIC, FIDELITY, SCUDDER and TIAA.

211000 Duke Homesites Notes - Valid for: DUHS, Univ

This is a clearing account for both Duke Homesite loans and Student loans paid by payroll deduction.

211100 Earned Income Credit - Valid for: Closed

Represents federal income taxes to be refunded back to Duke employees under the Earned Income tax credit.

211300 Fidelity (Employer Contribution) - Valid for: DUHS, Univ

Represents employer payroll deductions to be remitted to Fidelity for the retirement/ pension plan.

211400 FICA: M W E Account - Valid for: DUHS, Univ

211500 FICA: Payroll Account - Valid for: DUHS, Univ

Represents deductions from employees' payroll checks and the University contribution for FICA tax that are remitted to the Internal Revenue Service.

211600 FICA: Tuition Grant - Valid for: Closed

Represents FICA taxes withheld on tuition grant payments.

211700 Fidelity (Employee Contribution) - Valid for: DUHS, Univ

Represents employee payroll deductions to be remitted to Fidelity for the retirement/ pension plan.

211701 Fidelity: Commissioned Police Officers Plan - Valid for: Univ

211800 Federal 1.5% Remainder - Valid for: Closed

Represents the 1.5% holdback on federal tax deposits. This 1.5% is subsequently remitted to the Internal Revenue Service the following month. (CLOSED JUNE 2019)

211900 N. C. 1.5% Remainder - Valid for: Closed

Represents the 1.5% holdback on state tax deposits. This 1.5% holdback is subsequently remitted the following month to the State of North Carolina. (CLOSED JUNE 2019

212000 Federal Withholding Tax: Payroll Account - Valid for: DUHS, Univ

Represents deductions from employees' payroll checks for federal income tax that is to be remitted to the Internal Revenue Service.

212001 Federal COBRA Subsidy - Valid for: Closed

212100 Federal Withholding Tax: Nonresident Alien - Valid for: DUHS, Univ

Represents federal income taxes withheld from Imprest Cash/Accounts Payable checks to nonresident aliens who are not covered by a tax treaty.

212101 Federal W/H Tax: Nonres Alien - Valid for: Accounts Payable Only

212105 Federal Withholding Tax - Nonresident Alien - Valid for: Univ

212200 Federal Withholding Tax: M.W.E. - Valid for: DUHS, Univ

Represents federal income taxes withheld on the Monthly Withholding Exempt payroll G/L accounts 63****.

212300 Federal Withholding Tax: Tuition Grant - Valid for: DUHS, Univ

Represents federal income tax withheld on tuition grant payments.

212400 Federal Backup Withholding: 1099 - Valid for: DUHS, Univ

Represents federal income tax withheld on Imprest Cash payments.

212401 1042 Tax Clearing Account - Valid for: Univ

212500 Garnishees - Valid for: DUHS, Univ

Represents employee payroll deductions to be remitted to various creditors of the employee.

212600 Group Life Insurance: Basic Coverage - Valid for: DUHS, Univ

Represents the University contribution for Group Life and Accidental Death & Dismemberment premiums for eligible employees.

212700 Group Life Insurance: Supplemental Life - Valid for: DUHS, Univ

Represents deductions taken and cash received to pay premiums for employees participating in the supplemental group life insurance plan.

212800 Spectera: Vision Insurance - Valid for: DUHS, Univ

To create liability for eye insurance carrier.

212900 Monthly Withholding Exempt 1042S Federal Income Tax Withholding - Valid for: DUHS, Univ

Represents federal income tax withheld on the Monthly Withholding Exempt payroll system that is to be remitted to the Internal Revenue Service for non-resident aliens who are not covered by a tax treaty.

213000 Blue Cross/Blue Shield: Classic Health Plan - Valid for: Closed

213100 Blue Cross/Blue Shield: Option/Classic Plan - Valid for: DUHS, Univ

213200 Healthcare Claims Incurred: Not Reported - Valid for: DUHS, Univ

Represents the University's liability for estimated out of area network claims, which have been incurred but not reported at fiscal year end.

213300 Healthcare Plan Assets - Valid for: DUHS, Univ

Represents the reserve for future health care related costs.

213400 Duke University Managed Care Health Plan - Valid for: DUHS, Univ

Represents employee payroll deductions and University contributions to be remitted to Sanus, PCS, and Out of Network/Area providers.

213500 Duke Plus: Wausau Benefits - Valid for: Univ

213600 Duke Raleigh Hospital Wellpath Plan - Valid for: Closed

213700 Kaiser Health Plan - Valid for: DUHS, Univ

Represents employee payroll deductions and University contributions to be remitted to Kaiser Health Plan.

213800 Insurance: CNA Long-Term Care - Valid for: DUHS, Univ

Represents employee payroll deductions for long-term care insurance to be remitted to CNA.

213900 Insurance: Supplemental Long-Term Disability - Valid for: DUHS, Univ

Represents employee payroll deductions for supplemental long-term disability insurance to be remitted to D.L. Davis Co.

214000 Lincoln National Pension - Valid for: DUHS, Univ

214100 Bankruptcy - Valid for: DUHS, Univ

Represents employee payroll deductions taken for bankruptcy judgments.

214200 Child Support Payment - Valid for: DUHS, Univ

Represents employee payroll deductions taken for child support judgments.

214300 Law Enforcement Officers: Post Tax Retirement - Valid for: DUHS, Univ

Represents post tax employee deductions for Duke Police Officers only. This represents part of their retirement benefits plan.

214400 Cigna HealthCare - China - Valid for: Payroll Office Only

Account is used to account for Cigna HealthCare payroll deductions for Duke employees in China.

214500 Virginia State Tax Withholding - Valid for: DUHS, Univ

Represents deductions from employee's payroll checks for state income tax that is to be remitted to the State of Virginia. Only for employees who are residents of Virginia.

214501 State Tax Withholding - California - Valid for: Univ, DUHS

Represents deductions from employee's payroll checks for state/city income tax that is to be remitted to the State of California. Applies only to employees who are working regularly in California. (created 2-2015)

214502 State Tax Withholding - Georgia - Valid for: Univ, DUHS

Represents deductions from employee\'s payroll checks for state/city income tax that is to be remitted to the State of Georgia. Applies only to employees who are working regularly in Georgia.

214503 State Tax Withholding - Maryland - Valid for: Univ, DUHS

Represents deductions from employee\'s payroll checks for state/city income tax that is to be remitted to the State of Maryland. Applies only to employees who are working regularly in Maryland.

214504 State Tax Withholding - South Carolina - Valid for: Univ, DUHS

Represents deductions from employee\'s payroll checks for state/city income tax that is to be remitted to the State of South Carolina. Applies only to employees who are working regularly in South Carolina.

214505 State Tax Withholding - Washington, DC - Valid for: Univ, DUHS

Represents deductions from employee\'s payroll checks for state/city income tax that is to be remitted to Washington, DC. Applies only to employees who are working regularly in Washington, DC.

214506 State and Local Tax Withholding - New York - Valid for: Univ, DUHS

Represents deductions from employee\'s payroll checks for state/city income tax that is to be remitted to the State of New York. Applies only to employees who are working regularly in New York.

214507 State Tax Withholding - Multi-State - Valid for: DUHS, Univ

214600 Cigna Dental - China - Valid for: Closed

Account is used to account for Cigna Dental payroll deductions for Duke employees in China. (Closed Oct 2014, was valid for all company codes)

214700 Global Tax for Int'l Assignees - Valid for: DUHS, Univ

This account will be used for payroll deductions in support of the hypothetical tax related to International assignments for Duke employees.

214701 Hypothetical Tax for DKU Assignees - Valid for: Univ, DUHS

This account will be used for payroll deductions in support of the hypothetical tax related to DKU assignments for Duke employees.

214702 Income Tax for Singapore Assignees - Valid for: DUHS, Univ

214800 Tax Deposit Clearing - Valid for: Univ, DUHS

214801 Compensation Excise Tax - Valid for: Univ

214802 Net Investment Income Tax - Valid for: Univ

This GL account is used to record the net investment income tax accrual.

214900 State Unemployment Tax - Valid for: Univ, DUHS

This account will be used for posting calculations for state unemployment taxes.

214902 State Unemployment Tax - Georgia - Valid for: Univ, DUHS

214903 State Unemployment Tax - Maryland - Valid for: Univ, DUHS

214904 State Unemployment Tax - South Carolina - Valid for: Univ, DUHS

214905 State Unemployment Tax - Washington, DC - Valid for: Univ, DUHS

214906 State Unemployment Tax - New York - Valid for: Univ, DUHS

214907 State Unemployment Tax - Multi-State - Valid for: DUHS, Univ

214908 State Tax Other Withholdings - Multi-State - Valid for: DUHS, Univ

214920 State Unemployment Tax - Virginia - Valid for: Closed

214925 State Unemployment Tax - Florida - Valid for: Closed

214926 State Unemployment Tax - Tennessee - Valid for: Closed

214927 State Unemployment Tax - Texas - Valid for: Closed

215100 Personal Accident Insurance - Valid for: DUHS, Univ

Represents payroll deductions taken and cash received to pay premiums for employees participating in the Personal Accident Insurance program.

215300 Parking: External Vendor - Valid for: Univ

215301 Washington DC Pretax Parking Fee - Valid for: Univ, DUHS

This account will be used for payroll deductions for the DC parking fee to be provided by employers on a pretax basis for employees.

215302 Washington DC Mass Transit Fee - Valid for: Univ, DUHS

This account will be used for payroll deductions for the mandatory DC mass transit fee to be provided by employers on a pretax basis for employees.

215400 Pax World - Valid for: DUHS

215600 Personal Casualty Insurance: Metropolitan - Valid for: DUHS, Univ

Represents employee payroll deductions for employee's personal auto and home owners insurance payments to be remitted to Metropolitan.

215700 Post-Retirement Life Insurance - Valid for: DUHS, Univ

Represents employee payroll deductions for Post Retirement Life insurance to be remitted to the applicable vendor.

215800 Prudential - Valid for: DUHS, Univ

Represents payroll deductions and University contributions to be remitted to Prudential for the retirement/pension plan.

2159**

215901 Cobra Insurance - Valid for: Closed

215902 Direct Deposit Account - Valid for: Closed

215904 Healthsource - Valid for: Closed

215905 American General - Valid for: Closed

215906 Colonial Insurance - Valid for: Closed

215907 Dependent Life - Valid for: Closed

215908 Foundation for Better Health - Valid for: DUHS, Univ

215909 Foundation for Better Health: Oakleigh - Valid for: DUHS

215910 Metrahealth - Valid for: Closed

215911 Employee Retirement - Valid for: Closed

215912 Wellpath - Valid for: Closed

215913 Duke Raleigh Hospital Gift Shop - Valid for: DUHS

215914 Federal Unemployment Tax (FUTA) Payable - Valid for: Closed

215915 State Unemployment (SUTA) Payable - Valid for: Closed

216200 Long Term Disability - Liberty Mutual - Valid for: Univ

216300 Short Term Disability Inc: Hartford Ins/MGIS - Valid for: DUHS, Univ

Represents employee payroll deductions to pay premiums for short-term disability coverage with Hartford Ins/Mgis.

216400 Long Term Disability Inc: DMA - Valid for: Univ

Represents employee payroll deductions to pay premiums for long term disability coverage.

216500 Savings Bonds - Valid for: Closed

Represents savings bond deductions taken from the payrolls during the month and not yet remitted to the Federal Reserve in Pittsburgh.

216600 Scudder (Employer Contribution) - Valid for: Closed

Represents employer payroll deductions to be remitted to Scudder for the retirement/ pension plan. (Closed Oct 2014, was valid for all company codes)

216700 Russell Retirement Withholding - Valid for: DUHS, Univ

Represents employee payroll deductions and University contributions to be remitted to Russell for the retirement/pension plan.

216800 Scudder (Employee Contribution) - Valid for: Closed

Represents employee payroll deductions to be remitted to Scudder for the retirement/pension plan. (Closed Oct 2014, was valid for all company codes)

216900 North Carolina Mutual Life Insurance - Valid for: DUHS, Univ

Represents employee payroll deductions for life insurance to be remitted to North Carolina Mutual Life Insurance.

217000 Spending Accounts: Child Care - Valid for: DUHS, Univ

Represents employee payroll deductions taken from participants in the pre-tax spending account program for childcare reimbursement.

217002 Spending Account: Child Care - Valid for: DUHS, Univ

Represents employee payroll deductions taken from participants in the pretax spending program for child care reimbursement.

217100 Spending Accounts: Health Reimbursement - Valid for: DUHS, Univ

Represents employee payroll deductions taken from participants in the pretax spending account program for health care reimbursement.

217102 Spending Account: Health Care - Valid for: DUHS, Univ

Represents employee payroll deductions taken from participants in the pretax spending program for health care reimbursement.

217200 Misc Healthcare Clearing (Employee) - Valid for: Univ

Used to record insurance premiums paid by cash/check and then cleared by Benefits Accounting to the correct HC liability account.

217201 Healthcare Refund Clearing (Inactive) - Valid for: Univ

Used as a clearing account for inactive (retirees) healthcare premiums.

217202 Healthcare Returned Payment Clearing Account - Valid for: Univ

Used to clear healthcare premium payment checks and drafts returned for insufficient funds or closed accounts.

217203 Healthcare LIPS Subsidy Clearing - Valid for: Closed

Used by Benefits Accounting to clear the LIPS subsidies received from Medco. Ultimately, subsidies will be applied to inactive healthcare participants' A/R accounts. (Closed Oct 2014, was valid for all company codes)

217300 SAP N.C. 4% Withholding - Valid for: Univ, DUHS

Represents state income taxes withheld from out-of-state domestic (US) vendors. These funds are remitted to the State of North Carolina and reported on Form 1099-Misc. (changed 11/2014)

217400 State of North Carolina 1099 Withholding - Valid for: DUHS, Univ

Represents state income taxes withheld from imprest cash/accounts payable checks. These funds are remitted to the State of North Carolina.

217500 State of North Carolina Withholding Tax: Payroll Account - Valid for: DUHS, Univ

Represents deductions from employee's payroll checks for state income tax that is to be remitted to the State of North Carolina.

217600 State of North Carolina Foreign National Withholding: Imprest Cash - Valid for: DUHS, Univ

Represents state taxes withheld from imprest cash/accounts payable checks paid to Nonresident Aliens who are not covered by a tax treaty.

217601 NC Foreign National Withholding - Valid for: Accounts Payable Only

217605 North Carolina 4% Withholiding - 1042 - Valid for: Univ, DUHS

Represents state income taxes withheld from out-of-state foreign nationals. These funds are remitted to the State of North Carolina and reported on Form 1042-S. (changed 11-2014)

217700 State of North Carolina Withholding Tax: Tuition Grant - Valid for: DUHS, Univ

Represents State income tax withheld on tuition grant payments that is to be remitted to the State of North Carolina.

217800 State of North Carolina Withholding Tax: MWE - Valid for: DUHS, Univ

Represents state income tax withheld on the Monthly Withholding Exempt payroll as well as on imprest cash that is to be remitted to the State of North Carolina.

217900 N. C. Foreign National Tax Withholding: MWE - Valid for: DUHS, Univ

Represents state income tax withheld on the Monthly Withholding Exempt payroll that is to be remitted to the State of North Carolina for non-resident aliens who are not covered by a tax treaty.

218000 Teacher's Insurance Annuity Association (TIAA/CREF) (Employee Contribution) - Valid for: DUHS, Univ

Represents employee payroll deductions to be remitted to TIAA/CREF for the retirement/pension plan.

218100 Teacher's Insurance Annuity Association (TIAA/CREF) (Employer Contribution) - Valid for: DUHS, Univ

Represents employer payroll deductions to be remitted to TIAA/CREF for the retirement/ pension plan.

218200 Dental Insurance Premium Uncollected Active EE - Valid for: Univ

This account is used in the new "Out of Balance" programming for the reconciliation for Duke's dental plan.

218300 BCBS Premium Uncollected Active EE - Valid for: Univ

This account is used in the new "Out of Balance" programming for the reconciliation for the BCBS medical plan.

218400 DU Managed Care Premium Uncollected Active EE - Valid for: Univ

This account is used in the new "Out of Balance" programming for the reconciliation for the Duke Managed Care medical plan.

219000 Uniforms - Valid for: DUHS, Univ

Represents employee payroll deductions to be remitted to the uniform vendor.

219100 Union Dues - Valid for: DUHS, Univ

Represents employee payroll deductions for dues to be remitted to the various unions representing employees in bargaining units.

219200 Superoptics Payroll Deduction - Valid for: DUHS, Univ

Represents payroll deductions by employees to pay for glasses purchased from superoptics.

219300 Vanguard (Employer Contribution) - Valid for: DUHS, Univ

Represents employer payroll deductions to be remitted to Vanguard for the retirement/ pension plan.

219400 Human Resource/Payroll Miscellaneous Deductions - Valid for: DUHS

219500 United Way: Durham - Valid for: DUHS, Univ

Represents payroll deductions for employee contributions to the United Way Fund.

219600 Universal Life Insurance - Valid for: DUHS, Univ

Represents payroll deductions and cash payments for the optional group whole life insurance sold by Universal Insurance Company.

219700 YMCA Dues - Valid for: DUHS, Univ

Represents employee payroll deductions taken for dues to the YMCA.

219800 Valulife Insurance - Valid for: DUHS, Univ

Insurance Represents payroll deductions and cash payments for the optional group whole life insurance called Valulife sold by Northwestern National Life Insurance Company.

219900 Vanguard (Employee Contribution) - Valid for: DUHS, Univ

Represents employee payroll deductions to be remitted to Vanguard for the retirement/pension plan.