336xxx-339xxx: Tele/Video Income | Accounting

I. GENERAL

Outside income earned by Tele/Video, Duke University's Tele/Video Department, should be recorded in this series of G/L accounts. Income collected from Duke departments should not be included here; only income from sources outside of the University, such as students or non-Duke organizations, which are located on campus.

II. G/L ACCOUNT DEFINITIONS

336100 Telephone Service: Student - Valid for: Univ

Represents revenue generated by local telephone service charges to student subscribers to the Duke telephone system.

336200 Telephone Service: Business Customers - Valid for: Univ

Represents revenue generated by local telephone service charges to business (non-Duke organizations located on campus) subscribers to the Duke telephone system.

336300 Paging Service: Student - Valid for: DUHS, Univ

Represents revenue generated from students for rental of long range pagers.

336400 Cable TV Service: Students - Valid for: DUHS, Univ

Represents revenue generated from monthly service charges to students for cable television service.

336500 Cellular Service: Student - Valid for: DUHS, Univ

336600 Video IP Service: Student - Valid for: Univ

336700 High Speed Internet Service: Students - Valid for: Univ

336800 800MHz Radio Service: Non-Duke Entities - Valid for: Univ

338100 Installation Revenue: Residential Student - Valid for: Univ

Represents revenue generated from the administrative fee charged to connect a new student telephone.

338200 Business - Valid for: Closed

338300 Pay Telephone Commissions: Coin - Valid for: Univ

Represents revenue that Duke receives from AT&T for "coin sales" on pay telephones across campus. Duke's commission is a percentage of total coins deposited into the pay telephones.

338400 Pay Telephone Commissions: Operator - Valid for: Closed

Represents revenue that Duke receives from AT&T for the operator assisted calls made from pay telephones on campus. Duke's commission is a percentage of the total operator assisted receipts.

338500 Tele/Video NC Utility Tax Revenue - Valid for: Closed

This account is to separate the NC Utility Tax from other taxes to better control the taxes we collect and pay.

339100 General Telephone Settlement - Valid for: Univ

Represents the settlement from General Telephone for incoming and outgoing trunk lines into the General Telephone central office.

339400 Miscellaneous Revenue - Valid for: DUHS, Univ

Represents revenue received from students that are not covered under other G/L accounts, for example, replacement and repair of telephone instruments destroyed or damaged by the subscriber.

339500 Returned Check Fees - Valid for: DUHS, Univ

Represents revenue generated by returned check fees that Tele/Video collects from students when students issue bad checks to Tele/Video.

339600 Toll Contract Revenue - Valid for: Univ

Represents revenue earned by Tele/Video from a special toll contract with AT&T.

339700 Long Distance Service: Students - Valid for: Univ