34xxxx: Other Revenue | Accounting | Duke

I. GENERAL

These G/L accounts are to be for revenue which does not fall under one of the other series of revenue Student Tuition & Fees, Endowment Income, Gift/Grant/Contract Revenue, Investment Income, Tele/Video Income, or Hospital Patient Revenue.

II. G/L ACCOUNT DEFINITIONS

340000 Change in Split-Interest Agreements - Valid for: External Reporting Only

Represents income/expense impact of periodic adjustments in the split interest liability.

340100 Change in Trust Held by Others - Valid for: External Reporting Only

Represents income/expense impact of periodic adjustments in the asset managed by external trust.

340199 Other Non-Operating Items - Valid for: Univ

Used to account for non-operating revenue.

340200 Advertising - Valid for: DUHS, Univ

Represents revenue received from sales of advertising space in newsprint, pamphlets, booklets, programs, etc., as well as radio and television announcements.

340300 Earned Premium Income - Valid for: Closed

340400 Athletic Teams' Share of Gate Receipts - Valid for: Univ

Represents revenue received by the University for athletic teams' participation in events outside of the University community as their share of gate receipts according to contractual agreements.

340401 Athletic Ticket Sales - Valid for: Univ

340402 Tournament Distributions - Valid for: Univ

340403 TV Revenue - Valid for: Univ

340404 Bowl Revenue - Valid for: Univ

340405 ACC Championship Revenue - Valid for: Univ

340406 NCAA Distribution - Valid for: Univ

340407 NCAA Other - Valid for: Univ

340408 Athletics Sports Camp Revenues - Valid for: Univ

340409 Athletics Internet Revenue - Valid for: Univ

340410 Athletics Concessions - Valid for: Univ

340411 Athletics Program Sales - Valid for: Univ

340412 Ticket Surcharge - Library Fund - Valid for: Financial Accounting & GAAP Reporting

This G/L is used to separately account for ticket sales that will be appropriated from Athletics to the Library.

340430 Athletics Hospitality Revenue - Valid for: Univ

This account should be used to record revenue related to hospitality sales of tents and catering for athletic events.

340431 Game Ticket Sales - Hospitality - Valid for: Univ

340500 Change in Mkt Value of Investments - Valid for: External Reporting Only

340501 Change in Market Value of Non-LTP Investments - Valid for: DUHS

340502 Cumulative Effect UPMIFA Tax Law Change - Valid for: Financial Accounting & GAAP Reporting

340503 Change in Market Value of DUHS Investments - Valid for: DUHS

340600 Gain/Loss on Value of Interest Rate Swaps - Valid for: External Reporting Only

340601 Change in Market Value of Derivatives - Valid for: Univ, DUHS

340602 Foreign Currency Gains/Losses - Valid for: Univ, Duke Global

340650 Realized Gains and Losses on Swaps - Valid for: DUHS Corporate Finance, Financial Accounting & GAAP Reporting

Used to record realized gains and losses on swaps.

340700 Net Periodic Pension Income - Valid for: DUHS, Univ

340800 Concession Fees - Valid for: DUHS, Univ

Represents revenue earned from concession rights granted by the University.

340900 Conference Fees - Valid for: DUHS, Univ

Represents revenue generated by fees charged participants of conferences which are held as official activities of the University.

341000 Net Assets Released from Restriction - Valid for: External Reporting Only

341001 Net Assets Released from Restriction-NonOP - Valid for: All

This GL account is used to record net assets released from restriction through nonoperating activities.

341100 Finance Fees - Valid for: DUHS, Univ

Represents revenue generated by finance charges assessed on outstanding accounts receivable according to established policies of the University.

341200 Gains on Sales of Long Term Pooled Investments - Valid for: Investment Office Only

Represents gains resulting from sales of investments in the Long Term Investment Pool distributed to Endowment Funds in accordance with UMIFA.

341203 Gain/Loss on Investment Sales - Valid for: DUHS

341204 Gain/Loss on Sale of DCP Investments - Valid for: DUHS, Univ

To establish an account for gains and losses on sales of investments from the DUHS Completion Pool.

341210 LT Pool Supplementary Distribution - Valid for: Univ

Use to record the supplementary Long-Term Pool distributions. These are distinct from the regular quarterly system-generated LTP distributions.

341230 Gain Portion of Distribution - Social Choice Pool - Valid for: Univ, DUHS

The Social Choice Pool (SCP) has been setup as an alternative to the Long-Term Pool investment. Therefore, these distributions are distinct from the LTP distributions.

341300 Gain/Loss on Equity Investment - Valid for: DUHS

341400 Tennis/Golf Lessons - Valid for: Univ

Represents revenue generated through fees charged for tennis and golf lessons given by the personnel of the Duke University.

341500 Swimming Lessons - Valid for: Univ

Represents revenues collected from swimming instruction.

341600 Handling Fees - Valid for: DUHS, Univ

Represents revenue generated by fees charged for (1) the handling of individual professional purchase orders executed by the Procurement Services (2) the processing of student claims for the Veteran's Administration by the Student Loan Office and (3) other incidental handling services.

341700 Gains on the Sale of Short/Intermediate Term Investments - Valid for: Investment Office Only

Represents gains resulting from sales of investments in the Intermediate Term Investment Pool and the IRA.

341703 Gains: Short Term Pooled Investment - Valid for: Closed

341800 Gains on the Sale of Retirement Pool Investments - Valid for: Investment Office Only

Represents gains resulting from sales of investments in the Retirement Pool.

341900 Gains or Losses on the Sale of Non-Pooled Investments - Valid for: Investment Office Only

Represents gains and losses resulting from the sale of non-pooled investments in non-Endowment funds. In the Endowment funds, these gains/losses are recorded in Fund Equity, G/L account 292400.

341903 Gains/Losses Non-Pooled Investments - Valid for: DUHS

3420**

342022 Co. 20 Revenue Allocation Manual JV - Valid for: DUHS

Manual allocation of the company 0020 cost centers' revenue to DUHS cost centers to be used in the DUHS alternative allocation method.

342100 Affiliation Revenues - Valid for: DUHS

342101 Research Affiliation Fee - Valid for: DUHS

342102 License Fee Support - Valid for: DUHS

342103 License Fees - Valid for: DUHS

342104 Program Development-License Fee: Incentive - Valid for: DUHS

342105 Clinical Management Fee: Guaranteed - Valid for: DUHS

342106 Clinical Management Fee: Incentive - Valid for: DUHS

342107 Salary Reimbursement - Valid for: DUHS

342108 Operational Support Reimbursement: Fixed - Valid for: DUHS

342109 Maintenance Agreement Reimbursement - Valid for: DUHS

342110 Operational Support Reimbursement: Variable - Valid for: DUHS

342111 Expense Reimbursement - Variable - Valid for: DUHS

This G/L is used by Network Services to account for variable expense reimbursements.

342112 Expense Reimbursement - Fixed - Valid for: DUHS

This G/L is used by Network Services to account for fixed expense reimbursements.

342113 Salary Support - Director - Valid for: DUHS

This G/L is used by Network Services to account for Director salary support.

342114 Salary Support - Perfusion - Valid for: DUHS

This G/L is used by Network Services to account for Perfusion salary support.

342115 Perfusion Fees - Valid for: DUHS

This G/L is used by Network Services to account for Perfusion fees.

342122 Co. 20 Revenue Reallocation Manual JV - Valid for: DUHS

Manual reallocation for the company 0020 cost centers' revenue to DUHS cost centers to be in the DUHS alternative allocation method.

342130 Capital Management Fee Revenue - Valid for: DRH

342131 Operational Management Fee Revenue - Valid for: DRH

342200 Non-Operating Revenue - Valid for: DUHS, Univ

Represents revenue received from sales and services rendered other than those which are the primary purpose of the department. Examples commission on sale of class rings, vending machines, jukeboxes, books sold on consignment.

342203 Duke LifePoint License Fees - Valid for: DUHS

This G/L is used by Network Services to account for various contractual Duke LifePoint license fees.

342205 Hospital Quality Fees - Valid for: DUHS

This GL is used by Network Services to account for various contractual hospital quality fees.

342222 DUHS Revenue Allocation Manual JV - Valid for: DUHS

Manual allocation of the company 0020 revenue out to the various DUHS entities.

342251 Non-Operating Revenue Sources of Commissions Paid to Duke Vending - Valid for: Univ

342252 Non-Operating Revenue Sources of Commissions Paid to Duke Vending - Valid for: Univ

342253 Non-Operating Revenue Sources of Commissions Paid to Duke Vending - Valid for: Univ

342254 Non-Operating Revenue Sources of Commissions Paid to Duke Vending - Valid for: Univ

342255 Non-Operating Revenue Sources of Commissions Paid to Duke Vending - Valid for: Univ

342256 Non-Operating Revenue Sources of Commissions Paid to Duke Vending - Valid for: Univ

342257 Non-Operating Revenue Sources of Commissions Paid to Duke Vending - Valid for: Univ

342300 Membership Dues - Valid for: DUHS, Univ

Represents fees collected by the University from participants in various University sponsored programs.

342400 Proceeds From Issuance of Outside Debt - Valid for: Closed

342500 Gain/Loss on Sales of Pooled Investments - Valid for: Investment Office Only

This G/L is used to separately record gains and loses on pool liquidations versus gain portion of distributions (which are accounted for in G/L 341200).

342503 Gain/Loss on Sales of Pooled Investments - Valid for: Investment Office Only

This G/L is used to separately account for gains and losses on pool liquidations versus gain portion of distributions (which are in G/L 341200).

342600 Private Diagnostic Clinic - Valid for: DUHS, Univ

Represents revenue received from either the Medical Private Diagnostic Clinic or the Surgical Private Diagnostic Clinic of the Duke University Medical Center.

342601 PDC: Salary Reimbursement - Valid for: DUHS

To Record revenue received from the PDC for Salary and Fringe Benefits related to compensation agreements

342602 PDC: Rental Income - Valid for: DUHS

To record rental income (5C payment) from the PDC

342603 DSC Coverage Agreement - Valid for: DH, DHRH, DRH

This G/L is to record revenue related to the DSC Coverage Agreement. (Created 7/2015)(Updated 7/2021)

342604 DSC Medical Director Revenue - Valid for: DUHS

This G/L is to be used to record revenue for Duke Specialty Care physicians providing medical director services.

342605 DSC Memorandum of Understanding Fees - Valid for: DUAP, Univ

To record fees for administrative services provided to the University by Duke Specialty Care.

342630 PDC Duke Cancer Institute - Valid for: DH, DRH, DHRH, DUHS, DUAP

This G/L is used by DUHS to account for revenue received from the PDC for professional services in association with and under contractual obligation for the Duke Cancer Institute.

342700 Infrastructure Tax - Valid for: Investment Office Only

342703 Infrastructure Tax - Valid for: DUHS

342704 LTP Development Assessment - Valid for: Univ

This GL account is used to post the investment income related to the LTP Development assessment.

342800 Indirect Program Costs - Valid for: Investment Office Only

342830 Indirect Program Costs - Social Choice Pool - Valid for: Univ, DUHS

The Social Choice Pool (SCP) has been setup as an alternative to the Long-Term Pool investment. Therefore, these distributions are distinct from the LTP distributions.

342900 Indirect Special Admin Assessment - Valid for: Univ

To identify special administrative assessments towards certain special quasi endowments. (Created 7/2015)

343000 Recovery of Indirect Costs - Full Cost - Valid for: Sponsored Programs Only

This G/L account is to be used ONLY by the Office of Sponsored Programs, to represent indirect cost recovery at the established indirect cost rates for the various types of sponsored programs. Any reduction resulting from a waiver of the full indirect costs is recorded in G/L account 343100.

343100 Indirect Cost: Mandatory Cost Sharing (Contra) - Valid for: Sponsored Programs Only

This G/L account is to be used ONLY by the Office of Sponsored Programs, to represent the portion of full indirect cost for which recovery has been waived.

343400 Sponsorship Revenue - Valid for: DUHS, Univ

Represents contractual revenue earned related to promoting a company or product.

343600 Royalties - Valid for: DUHS, Univ

Represents royalties earned on University trademarks or on licensing/patenting of inventions.

343601 Royalty Distributions: Lab Share - Valid for: Univ

Represents distribution of royalties received by Duke University on patents/inventions to the lab for their entitled share.

343602 Royalty Distributions: Department Share - Valid for: Univ

Represents distribution of royalties received by Duke University on patents/inventions to the department for their entitled share.

343603 Patent Monetization - Valid for: Univ

Represents proceeds for patent monetization received by Duke University

343604 Patent Monetization - Valid for: Financial Accounting & GAAP Reporting

This G/L is used for payments for patent monetization received by the University.

343605 Royalty Distributions Co-Owner Share - Valid for: Univ

This G/L is used to record the distribution of royalties received by the University on patents/inventions to the co-owner for their entitled share.

343700 Cord Blood Sales - Valid for: Univ

To record revenue from the sales of cord blood.

343800 FAS 158 Adjustment - Valid for: All

343801 FAS 158 Adjustment (Current Year) - Valid for: All

343802 Nonperiodic Changes in Defined Benefit Plans - Valid for: Univ

343803 Pension/Postretirement Interest Costs - Valid for: DUHS, Univ

343900 Sales: Permission Fees - Valid for: DUHS, Univ

Represents fees paid to Duke for permission to reprint articles from journals/books published by Duke University.

344600 Rentals: Boat Rental - Valid for: Univ

Represents revenue received from the rental of vessels associated with the Marine Laboratory and its operations.

344700 Rentals: Electric Golf Cart Rental - Valid for: Univ

Represents revenue collected from the rental of golf carts at the Duke University golf course. North Carolina Statute does not exempt these rentals from sales/use taxes.

344800 Rentals: Laboratory Space Rental - Valid for: DUHS, Univ

Represents revenue received from the rental of laboratory space on vessels and other facilities pertaining to the Marine Laboratory and its operations.

345100 Rentals: Summer Living - Valid for: DUHS, Univ

Represents revenue received for the rental of residence hall rooms, apartments, etc. for the nonacademic year (summer sessions) which are owned or leased and under legal control of the University.

345200 Rentals: Academic Living - Valid for: DUHS, Univ

Represents revenue received for the rental of residence hall rooms and apartments for the academic year and rental of off-campus houses for the fiscal year which are owned or leased under legal control of the University.

345300 Rentals: Summer Programs - Valid for: DUHS, Univ

Represents revenue received for the rental of residence hall rooms, apartments, houses, etc. which are owned or leased and under legal control of the University for summer events and special summer programs.

345301 Rentals - Special Housing Programs - Valid for: Univ

To record and track Summer Programs such as Washington Duke Scholars, DUAA or any other Special Housing Programs. (opened 10/2016)

345400 Rentals: Other - Valid for: DUHS, Univ

Represents revenue received for rental charges assessed for the use of University space or property where a separate G/L account has not been provided.

345500 International Facilities - Valid for: DUHS

345600 Premiums Associated with Gifts - Valid for: ADR

Account used to track the money received for the non-deductible portion of a donation that covers any quid pro quo arrangement. This should be used primarily by Alumni & Development Records.

345800 Rentals: Golf Driving Range Fees - Valid for: Univ

Represents fees charged for using the driving range and balls at the Duke University golf course. North Carolina Statute exempts these sales from sales/use taxes.

346100 Sales: Mandatory Board Plan - Valid for: Univ

Represents revenue earned from the mandatory board plan for freshmen.

346200 Green Fees - Valid for: DUHS, Univ

Represents revenue received from green fees for playing privileges at the Duke University golf course. North Carolina Statute exempts these sales from sales/use taxes.

346300 Point Sales: Dining - Valid for: Univ

Represents Duke University Food Service's sales paid for by points. Points are equivalent to a set dollar amount and are purchased in blocks in advance by students.

346301 Point Sales - Food - Valid for: Univ

This G/L account should be used to record revenue generated via Food Points.

346302 Point Sales - Flex - Valid for: Univ

This G/L account should be used to record revenue generated via Flex Points.

346400 Sales: Merchandise Subject to Sales Tax - Valid for: DUHS, Univ

Represents revenue received from merchandise sales at Duke University or the Duke University Health System that are subject to North Carolina Sales Tax.

346401 Taxable: School Supplies - Valid for: Univ

346402 Taxable: Wearables - Valid for: Univ

346403 Taxable: Academic Apparel - Valid for: Univ

346404 Taxable: Greeting Cards - Valid for: Univ

346405 Taxable: Special Order - Valid for: Univ

346406 Taxable: Gift Merchandise - Valid for: Univ

346407 Taxable: Electronics - Valid for: Univ

346408 Taxable: Class Rings - Valid for: Univ

346409 Taxable: Film/Cameras - Valid for: Univ

346410 Taxable: Misc/Bind/Embr/Comm - Valid for: Univ

346411 Taxable: Health & Beauty Aids - Valid for: Univ

346412 Taxable: Sundries - Valid for: Univ

346413 Taxable: Pottery - Valid for: Univ

346414 Taxable: Grocery - Valid for: Univ

346415 Taxable: Produce - Valid for: Univ

346416 Taxable: Deli - Valid for: Univ

346417 Taxable: Trade Books - Valid for: Univ

346418 Taxable: Course Books - Valid for: Univ

346419 Taxable: Reference Books - Valid for: Univ

346420 Taxable: Medical Instruments - Valid for: Univ

346421 Taxable: Professional Wear - Valid for: Univ

346422 Taxable: Duke Books - Valid for: Univ

346423 Taxable: Hurt Books - Valid for: Univ

346424 Taxable: Rare Books - Valid for: Univ

346425 Taxable: Custom Publishing - Valid for: Univ

346426 Taxable: Wholesale Books - Valid for: Univ

346427 Taxable: Art Supplies - Valid for: Univ

346428 Taxable: New Textbooks - Valid for: Univ

346429 Taxable: Used Textbooks - Valid for: Univ

346430 Taxable: Study Aids - Valid for: Univ

346431 Taxable: Major Hardware - Valid for: Univ

346432 Taxable: Minor Hardware - Valid for: Univ

346433 Taxable: Software - Valid for: Univ

346434 Taxable: Computer Supplies - Valid for: Univ

346435 Taxable: Computer Repairs - Valid for: Univ

346436 Taxable: Site License - Valid for: Univ

346437 Taxable: Food - Valid for: Univ

346438 Taxable: Drinks - Valid for: Univ

346439 Taxable: Laundry/Drycleaning - Valid for: Univ

346440 Taxable: Cameron Floor - Valid for: Univ

346441 Taxable: NCAA Floor - Valid for: Univ

346442 Taxable: Law School - Valid for: Univ

346443 Taxable: Legacy Products - Valid for: Univ

346444 Taxable: Coach K Products - Valid for: Univ

346445 Taxable: Internet, Fax, Copy Service - Valid for: Univ

346446 Taxable: Iron Dukes Merchandise - Valid for: Univ

346447 Taxable: Gardens Merchandise - Valid for: Univ

346448 Taxable: Marine Lab Merchandise - Valid for: Univ

346500 Sales: Food Subject to 2% County Tax - Valid for: DUHS, Univ

346600 Sales: Merchandise Not Subject To Sales Tax - Valid for: DUHS, Univ

Represents revenue received from merchandise sales at Duke University or the Duke University Health System that are not subject to North Carolina Sales Taxes (for example out of state catalog sales, gift certificates, etc.)

346601 Non-Taxable: School Supplies - Valid for: Univ

346602 Non-Taxable: Wearables - Valid for: Univ

346603 Non-Taxable: Academic Apparel - Valid for: Univ

346604 Non-Taxable: Greeting Cards - Valid for: Univ

346605 Non-Taxable: Special Order - Valid for: Univ

346606 Non-Taxable: Gift Merchandise - Valid for: Univ

346607 Non-Taxable: Electronics - Valid for: Univ

346608 Non-Taxable: Class Rings - Valid for: Univ

346609 Non-Taxable: Film/Cameras - Valid for: Univ

346610 Non-Taxable: Misc/Bind/Embr/Comm - Valid for: Univ

346611 Non-Taxable: Health & Beauty Aids - Valid for: Univ

346612 Non-Taxable: Sundries - Valid for: Univ

346613 Non-Taxable: Pottery - Valid for: Univ

346614 Non-Taxable: Grocery - Valid for: Univ

346615 Non-Taxable: Produce - Valid for: Univ

346616 Non-Taxable: Deli - Valid for: Univ

346617 Non-Taxable: Trade Books - Valid for: Univ

346618 Non-Taxable: Course Books - Valid for: Univ

346619 Non-Taxable: Reference Books - Valid for: Univ

346620 Non-Taxable: Medical Instruments - Valid for: Univ

346621 Non-Taxable: Professional Wear - Valid for: Univ

346622 Non-Taxable: Duke Books - Valid for: Univ

346623 Non-Taxable: Hurt Books - Valid for: Univ

346624 Non-Taxable: Rare Books - Valid for: Univ

346625 Non-Taxable: Custom Publishing - Valid for: Univ

346626 Non-Taxable: Wholesale Books - Valid for: Univ

346627 Non-Taxable: Art Supplies - Valid for: Univ

346628 Non-Taxable: New Textbooks - Valid for: Univ

346629 Non-Taxable: Used Textbooks - Valid for: Univ

346630 Non-Taxable: Study Aids - Valid for: Univ

346631 Non-Taxable: Major Hardware - Valid for: Univ

346632 Non-Taxable: Minor Hardware - Valid for: Univ

346633 Non-Taxable: Software - Valid for: Univ

346634 Non-Taxable: Computer Supplies - Valid for: Univ

346635 Non-Taxable: Computer Repairs - Valid for: Univ

346636 Non-Taxable: Site License - Valid for: Univ

346637 Non-Taxable: Food - Valid for: Univ

346638 Non-Taxable: Drinks - Valid for: Univ

346639 Non-Taxable: Laundry/Drycleaning - Valid for: Univ

346640 Non-Taxable: Cameron Floor - Valid for: Univ

346641 Non-Taxable: NCAA Floor - Valid for: Univ

346642 Non-Taxable: Law School - Valid for: Univ

346643 Non-Taxable: Legacy Products - Valid for: Univ

346644 Non-Taxable: Coach K Products - Valid for: Univ

346645 Non-Taxable: Internet, Fax, Copy Service - Valid for: Univ

346646 Non-Taxable: Iron Dukes Merchandise - Valid for: Univ

346647 Non-Taxable: Gardens Merchandise - Valid for: Univ

346648 Non-Taxable: Marine Lab Merchandise - Valid for: Univ

346649 Sales: Ebooks - Valid for: Univ

346650 Sales - Ebsco - Valid for: Univ

This G/L is used to account for journals revenue earned through the Ebsco Information Services.

346652 Sales - Project Muse - Valid for: Univ

This G/L is used to account for journals revenue earned through subscriptions for libraries.

346653 JSTOR - Valid for: Univ

To record and maintain revenue of online aggregation of electronic content.

346654 Scholarly Journals Collaborative Revenue - Valid for: Univ

To record and maintain revenues for scholarly journals.

346655 E-Journals - Valid for: Univ

To record and maintain revenues for print-on demand, pay-per-view and Euclid electronic content.

346656 Sales - Promotional Products - Valid for: Univ

To record and maintain revenue related to the sale of promotional products by Duke Press.

346657 Sales-Print On Demand Book Sales Revenue - Valid for: Univ

To record revenue from the sale of print on demand books.

346664 Non-Taxable: Parking Passes - Valid for: Univ

346665 Non-Taxable: Administrative Fees - Valid for: Univ

346700 Sales: Dietary Rehabilitation Clinic Meals - Valid for: DUHS, Univ

Represents revenue received for the sale of meals at the Duke Diet and Fitness Center. North Carolina Statute does not exempt these sales from sales/use taxes.

346800 Sales: Other - Valid for: Univ, DUHS

Represents revenue received from all sales other than those specified elsewhere in the 34**** series. This includes athletic ticket sales, film/drama ticket sales, etc. Sales may be subject to sales/use tax.

346801 Sales: Summer Dining - Valid for: Univ

346810 Sales Tax on Athletics Tickets - Valid for: Univ

Represents amount of sales tax collected on sales of athletic tickets.

346850 Sales: Centralized Beverages - Valid for: Univ

346851 Sales: Other - Valid for: Univ

This account is to track charge revenue for dining.

346852 Sales: Other - Valid for: Univ

This account is to track charge revenue for dining.

346853 Sales: Faculty Lunch - Valid for: Univ

To isolate revenue from a new program sponsored by Student Affairs.

346854 Sales: Summer Conferences - Valid for: Univ

346855 Sales: Dining Srvcs Special Promotions - Valid for: Univ

This G/L is to isolate and track revenue received due to special promotions that occur periodically within dining units.

346856 Sales: Summer Conf-Food Points - Valid for: Univ

346860 Sales: Zipcar Program - Valid for: Univ

346900 Sales: Games Machines - Valid for: DUHS, Univ

Represents revenue received from game machines.

347000 Sales - Tickets / Admissions Charges - Valid for: Univ, DUHS

Represents revenue received from the sale of tickets and admission charges by Duke University and DUHS that ARE subject to North Carolina sales tax.

347100 Sales: JB Duke Hotel(Non-Taxable) - Valid for: Univ

To track Duke related income. (Opened 5/2017)

347200 Sales: Property - Valid for: DRH, Univ, DUHS

Represents revenue received from the sale of Duke University or Duke University Health System property that is not held for investment purposes. North Carolina Statute requires the assessing of sales tax on sales such as surplus equipment/property, supplies, etc. but not on the sale of land or buildings.

347201 Gain From Asset Sale - Valid for: DUHS, Univ

347400 Sales: Reprints - Valid for: DUHS, Univ

Represents revenue received from sales of reprinted journals, pamphlets, etc. published by the Duke University Press and other components of the University.

347600 Sales: Salvaged Materials (Capital) - Valid for: Univ, DUHS

Represents departmental share of the revenue received by the Duke Surplus Property Program from sales of supplies and materials, which have been salvaged from dismantled University or Health System capital property and other scrap or discarded materials. North Carolina Statute does not exempt these sales from sales/use taxes.

347700 Sales: Salvaged Materials (Non-Capital) - Valid for: Univ, DUHS

Represents the departmental share of revenue received by the Duke Surplus Property Program from sales of salvaged non-capital items, in particular, sales of recovered silver and lead. North Carolina Statute does not exempt these sales from sales/use taxes.

347800 Sales: Services Not Subject To Sales Tax - Valid for: DUHS, Univ

Represents revenue from sales of services received from individuals or organizations outside of Duke University. Revenue resulting from transactions between University or Health System components should be credited to G/L account 751000. The services provided should exclude any type of tangible personal property that would make the service subject to sales/use taxes.

347900 Sales: Services Subject To Sales Tax - Valid for: DUHS, Univ

Represents revenue from the sale of services received from an individual or organization outside of the University or the Health System that includes tangible personal property. North Carolina Statute does not exempt these sales from sales/use taxes.

348000 Sales: Subscriptions - Valid for: Univ

Represents revenue received from the sale of subscriptions to University related publications.

348001 Sales: Electronic Subscriptions - Valid for: Univ

348002 Sales: Subscription by Amazon - Valid for: Univ

348003 Sales: e-Books Scholarly Book Collection - Valid for: Univ

Record revenue earned through eDuke sales

348004 Sales - Print on Demand - Valid for: Univ

Record revenue on Print On Demand Project Euclid sales.

348100 Sales: Subscription (Back Volumes) - Valid for: Univ

348200 Sales: Journals - Valid for: Univ

Represents all sales, by Duke Press, from newsstand distributors for sales of selected journals to different venues.

348600 Faculty/Staff Discounts - Valid for: Closed

Represents the discount given to Duke employees when using certain facilities or attending events where a discount is offered.

348900 Sales: Discounts Allowed (Sales Offset) - Valid for: DUHS, Univ

Represents the amounts of cash or other discounts allowed against sales made by the University and its auxiliary enterprises.

348901 Referral Discounts - Valid for: Univ

This G/L account should be used to record referral discounts offered by the Diet and Fitness Center

348902 Client Referral Credit -

349000 Student Loan Guarantor Servicing Fees - Valid for: Univ

Fees received from 3rd party lenders of student loans representing a portion of the interest paid on loans for which Duke is the guarantor.

349200 Access Fees - Valid for: DUHS

To record Access Fees in company code 0028.

349300 Sales: Office Paper - Valid for: Univ

Represents the revenue from the sale of office paper for recycling. North Carolina Statute does not exempt these sales from sales/use taxes.

349400 Sundry Revenue - Valid for: DUHS, Univ

Represents revenue received by the University and its components for which there is not a more appropriate G/L account. This G/L account should only be used for revenue of relatively small dollar amount which is generally nonrecurring.

349401 Sundry Revenue Discount/Offset - Valid for: DUHS

349430 Sundry Revenue - House Funds - Valid for: Univ

349461 Sundry Revenue Sub 1 - Valid for: Univ

349462 Sundry Revenue Sub 2 - Valid for: Univ

349463 Sundry Revenue Sub 3 - Valid for: Univ

349464 Sundry Revenue (Sub 4) - Valid for: Univ

349500 Income From Derivative Arrangements - Valid for: DUHS

349600 Traffic Fines - Valid for: DUHS, Univ

Represents receipts of income resulting from fines imposed for violations of the University's established traffic regulations.

349700 Transient Parking Revenue - Valid for: DUHS, Univ

Represents revenue received from compulsory registration of motor vehicles owned and/or operated on University property as regulated by University policy.

349701 Duke Gardens Lot - Valid for: Univ

349702 Special Events Parking - Valid for: Univ

349703 Bryan Center Lot - Valid for: Univ

349704 Science Drive Lot - Valid for: Univ

349705 Nasher Lot - Valid for: Univ

349706 Athletic Events Parking - Valid for: Univ

349709 Undergraduate Admissions Lot - Valid for: Univ

To record revenue for pay stations at the Undergraduate Admissions Lot.

349800 Vehicle Registration Fees - Valid for: DUHS, Univ

Represents revenue received from compulsory registration of motor vehicles owned and/or operated on University property as regulated by University policy.