G/L Account Search Results

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1000**
100010 Intercompany Duke University (Valid For: Closed)
100011 Intercompany Durham Realty, Inc. (Valid For: Closed)
100012 Intercompany Washington Duke Inn, LLC (Valid For: Closed)
100013 Intercompany DAMCO (Valid For: Closed)
100020 Intercompany DUHS (Valid For: Closed)
100021 Intercompany DCIS (Valid For: Closed)
100022 Intercompany Hospice (Valid For: Closed)
100023 Intercompany DUHS Equity Investments (Valid For: Closed)
100024 Intercompany PRMO (Valid For: Closed)
100025 Intercompany Duke Home Health (Valid For: Closed)
100026 Intercompany DUHS Clinical Labs (Valid For: Closed)
100027 Intercompany Durham Casualty Corporation (Valid For: Closed)
100030 Intercompany Duke Hospital (Valid For: Closed)
100040 Intercompany DUAP (Valid For: Closed)
100041 Intercompany DNHO (Valid For: Closed)
100050 Intercompany Duke Regional Hospital (Valid For: Closed)
100051 Intercompany Associated Health Systems (Valid For: Closed)
100060 Intercompany Duke Raleigh Hospital (Valid For: Closed)
100070 Intercompany ACCI (Valid For: Closed)
100071 Intercompany Duke Medical Strategies, Inc. (Valid For: Closed)
100080 Intercompany MSO (Valid For: Closed)
100091 Intercompany DCIS (Valid For: Closed)
100099 Payroll Clearing Intercompany (Valid For: DUHS, Univ)
100100 Intercompany Vendor Settlement Account (Valid For: Central Use Only)
111900 Duke University Marine Laboratory Account (Valid For: Closed)
112000 Continuing Education Summer Programs Imprest Cash Account (Valid For: Univ)
Represents an imprest cash bank account used to pay for activities of participants in Duke's Young Writers, Creative Writers, and Duke Action Science Camp.
112400 Duke Hospital Refund Account (Valid For: Univ)
Represents an imprest cash bank account used to refund overpayment on hospital bills.
114200 Business Services (Valid For: Closed)

Represents an imprest cash bank account used to make disbursements which can not be handled through Material Support Department (for example, travel advances, travel reimbursements, honorariums).

114600 DHRH Petty Cash Fund Plaza Pharmacy (Valid For: Closed)
114700 Duke Raleigh Hospital Change Fund (Valid For: DUHS)
114800 Duke Raleigh Hospital Cafeteria Change Fund (Valid For: Closed, DUHS)
114900 Duke Raleigh Hospital SM/PT Petty Cash (Valid For: Closed)
115300 Bursar's Office (Valid For: Univ)
115301 University Cashiering Petty Cash Reimbursement Account (Valid For: Univ, DUHS)
115303 Research Funds Outstanding (Valid For: Univ, DUHS)
For Cashiers office to record funds given to departments for research projects.
115320 Student Service Cashier Till (Valid For: Univ)
Represents the change fund for the SSC.
115600 Duke Hospital Business Office (Valid For: Closed, DUHS)
115800 Billing and Collections Change Fund (Valid For: DUHS, Univ)
115900 Hospital Outpatient Business Office Change Fund (Valid For: DUHS)
116000 Deposits on Hand (Valid For: Closed, DUHS)
This account is to record all deposits on hand for the Health System.
116100 Duke Card Office Change Fund (Valid For: Closed)
Represents the change fund used by the Duke Card office for point sales & copiers.
116200 Trent Drive Hall/Devils Den Change Fund (Valid For: Univ)
116300 Medical Center Commons Change Fund (Valid For: Univ)
116400 West Campus Dining Change Fund (Valid For: Closed)
116500 Bryan Center Dining Services Change Fund (Valid For: Closed)
116600 East Campus Dining Change Fund (Valid For: Closed)
116700 Washington Duke/Diet & Fitness Store Change (Valid For: Closed)
116800 Starbucks ATC Change Fund (Valid For: Closed)
Represents the change fund for the Starbucks facility operated at ATC.
116900 Blue Devil Concessions Change Fund (Valid For: Univ)
Represents imprest change funds established to facilitate the sales functions of these dining halls.
117000 Petty Cash: Auxiliary Services Operations (Valid For: Closed)
closed July 2013
117001 Concessions Change Fund (Valid For: Closed)
closed July 2013 This GL is used to account for the Blue Devil Concessions and Mail Order Concessions change funds.
117100 Office Products Change Fund (Valid For: Closed)
closed June 2013
117200 University Stores Change Fund (Valid For: Closed)
closed June 2013
117300 East Campus Store Change Fund (Valid For: Univ)
117400 Duke Postal Operations Change Fund (Valid For: Closed)
Represents the change fund used by Duke Postal Services for their package service.
117500 Gothic Bookstore Change Fund (Valid For: Univ)
117600 D. U. Bookstore Change Fund (Valid For: Univ)
117700 Video Games Change Fund (Valid For: Univ)
117800 Washtub Change Fund (Valid For: Univ)
117900 Uncle Harry's General Store Change Fund (Valid For: Univ)
118000 Medical Center Retail Store Change Fund (Valid For: Univ)
118100 Duke Bar Association Store Change Fund (Valid For: Closed)
118200 Chemistry Change Fund (Valid For: Univ)
Represents the change fund used by the Chemistry Department for their key deposits.
118300 Medical Center Post Office Change Fund (Valid For: DUHS, Univ)
Represents a change fund used for daily current operations of the post office operated at Duke Hospital.
118400 PC: Duke Children's Development Special Events (Valid For: Closed)
118500 Duke University Marine Laboratory (Petty Cash) (Valid For: Univ)
Represents a petty cash account for the purpose of handling minor disbursements, as needed, for daily current operations of the Marine Laboratory.
118600 Thomas Center Change Fund (Valid For: Closed)
Closed Mar 2014. Represents the change fund used for daily operations at the R. David Thomas Center.
118700 Change Fund: Computer Repair (Valid For: Closed)
closed June 2013 Represents imprest change funds established to facilitate the sales functions of these retail operations.
118900 Coin Operated Copiers Change Fund (Valid For: Closed)
Represents a change fund used to maintain the dollar bill changers located in the sub-basement of Perkins Library and the first floor of Lilly Library.
119000 Sundry Petty Cash (Valid For: DUHS, Univ)
Represents various small petty cash funds used throughout Duke University.
119100 Sundry Change Funds: Local Currency Balances Display (Valid For: DUHS, Univ)
To establish and maintain change funds for the entire university and hospital when needed.
119101 Concessions Change Funds (Valid For: Univ)
Concessions change funds
120000 Wells Fargo Sweep Account (Valid For: Univ)
Represents the bank account at Wachovia Bank used to receive sweeps from various existing Wachovia accounts. Investment Accounting also uses these funds for overnight investing.
120100 Wells Fargo Concentration Account (Valid For: Univ)
Represents the primary bank account at Wachovia Bank for all deposits of cash receipts by the University and cash transfers resulting from investment transactions.
120129 DAMCO: Cash (Valid For: Closed, DUHS)
120130 CLOSED - DAMCO - Tanzania (Valid For: Closed)
120200 Perkins Library: Wachovia Account (Valid For: Closed)
Represents the bank account at Wachovia Bank used for processing payments for Perkins Library.
120300 Wachovia CAPO Account (Valid For: Closed)
120400 Wachovia Procurement Services Account: Phase Zero (Valid For: Closed)
Represents the bank account at Wachovia Bank for checks processed and settlement items from the SAP Phase 0 system.
120500 SAP Accounts Payable Bank Account (Valid For: Closed)
Represents the bank account at Wachovia Bank for payments of invoices from the SAP Phase 1 system. (Closed March 2014)
120600 Duke University Accounts Payable - Corporate (Valid For: Treasury Operations)
120601 Duke Raleigh Hospital Wachovia Depository Account (Valid For: Closed)
120602 Duke University Accounts Payable Corporate Checks Out (Valid For: Accounts Payable Only, Treasury Operations)
120603 Duke Raleigh Hospital Wachovia Payroll Account (Valid For: Closed)
120604 Duke University Accounts Payable Corporate ACH Out (Valid For: Accounts Payable Only, Treasury Operations)
120700 DUAP Lockbox Depository Account (SunTrust) (Valid For: Closed)
120710 Wells Fargo Operating Account - cc0091 (Valid For: Treasury Operations)
Bank account for Kunshan University related company code 0091 (ALLMO).
120712 ALLMO A/P Checks Out (Valid For: Duke Global)
120715 Wells Fargo Operating Account - cc0092 (Valid For: Treasury Operations)
Bank account for Kunshan University related company code 0092.
120717 JULDE A/P Checks Out (Valid For: Duke Global)
120720 Wells Fargo Operating Account - cc0093 (Valid For: Treasury Operations)
Bank account for Kunshan University related company code 0093.
120722 JANJU A/P Checks Out (Valid For: Duke Global)
120800 Wachovia Spending Account (Valid For: Closed)
Represents the bank account at Wachovia Bank used to process payments from the health and child care flexible spending accounts. Closed Apr 2014.
120900 DUAP Refund Account: CCB (Valid For: Closed)
121000 Wachovia Duke Managed Care/Sanus Account (Valid For: Closed)
121100 Cash Durham Casualty Company (Valid For: Closed)
121101 Cash - DCC - PCL (Valid For: DUHS Corporate Finance)
This GL should be used to separately identify cash related to the new DCC Privacy/Cyber Liability (PCL) cell.
121102 Cash - DCC - IL (Valid For: DUHS Corporate Finance)
This GL should be used to separately identify cash related to the new DCC International Liability (IL) cell.
121200 Cash Equivalents Durham Casualty Company (Valid For: Closed)
121300 Duke Hospital Outpatient Technical Deposits (SunTrust) (Valid For: Closed)
121400 DUAP Administration Checking Account (Valid For: Closed)
121500 Duke Connected Care - Wells Fargo (Valid For: DUHS)
Operating bank account for Duke Connected Care at Wells Fargo.
121600 CCB Savings Account (Valid For: Closed)
121700 CCB Checking Account (Valid For: Closed)
121800 Nationsbank CDs (Valid For: Closed)
121900 Hospice Manual Checking: Wachovia (Valid For: Closed)
122000 Duke University Affiliated Physicians, Inc. Bank of America Deposit Account (Valid For: DUHS, Univ)
Represents the bank account at Bank of America used for DUAP cash receipts.
122100 DUAP SunTrust Deposit Accounts (Valid For: Closed)
Represents the bank account at SunTrust Bank used for DUAP cash receipts.
122200 Duke University Affiliated Physicians, Inc. First Citizens Bank Deposit Account (Valid For: Closed)
Represents the bank account at First Citizens Bank used for DUAP cash receipts.
122300 Wachovia: Duke Hospital Patient Deposit Account (Valid For: Closed)
To establish a discrete ledger account to align with a newly established bank account for Duke Hospital patient deposits.
122400 Duke University Payroll #2 (Valid For: Univ)
Created per implementation of the Treasury Module.
122402 Duke University Payroll #2 Checks Out (Valid For: Payroll Office Only, Treasury Operations)
122404 Due University Payroll #2 ACH Out (Valid For: Treasury Operations)
122420 Duke University Payroll - Earnings Adjustments (Valid For: DH, DRH, DHRH, Univ, DUHS, DUAP)
122500 Wachovia: Duke Regional Hospital Patient Deposit Account (Valid For: Closed)
To establish a discrete ledger account to align with a newly established bank account for Duke Regional Hospital patient deposits.
122600 Wachovia: Duke Raleigh Hospital Patient Deposit Account (Valid For: Closed)
To establish a discrete ledger account to align with a newly established bank account for Duke Raleigh Hospital patient deposits.
122700 DHCC Wachovia Patient Deposit Account (Valid For: DUHS)
To record DHCC patient deposits.
122800 Child Development & Behavioral Health Clinic (Valid For: Closed)
To record deposits to the cash account for the Durham Child Development and Behavioral Health Clinic.
122900 Duke University Affiliated Physicians, Inc. Wachovia Bank Checking Account (Valid For: Closed)
Represents the DUAP checking account at Wachovia Bank.
123000 Duke in France (Valid For: Closed)
123100 Duke in Madrid (Valid For: Closed)
123101 Duke In Madrid Operating Account
This GL is the Duke in Madrid operating account in company 0013.
123102 Duke In Madrid Payroll Account
This GL is for the bank account for Duke in Madrid payroll in company 0013.
123200 Duke in Andes (Valid For: Closed)
123215 Duke in Kenya (Valid For: Duke Global)
To establish ledger account for Duke in Kenya (Created 12/2015)
123217 Kenyan Fixed Deposit Account (Valid For: Duke Global)
To establish a ledger account for the amount maintained as back-stop for credit cards issued in Kenyan shillings by Standard Chartered Bank. (Created 7/2015)
123218 Amboseli Baboon Project Bank Account-Kenyan Shillings (Valid For: Duke Global)
To record transactions in the new bank account opened in Kenya. (Created 02/2016)
123219 Amboseli Baboon Project Bank Account-US Dollars (Valid For: Duke Global)

To record transactions in the new bank account opened in Kenya. (Created 02/2016)

123220 Duke Lemur Center Madagascar - Malagasy Ariary (Valid For: Univ)
Bank account for the Duke Lemur Center in Madagascar in Malagasy Ariary (MGA).(created 7/2014)
123221 Duke Lemur Center Madagascar - USD (Valid For: Univ)
Bank account for the Duke Lemur Center in Madagascar in USD. (Created 7/2014)
123300 Duke in Rome (Valid For: Closed)
Closed 9/2014
123333 Durham Assets Management Company - Tanzania
This GL is for a bank account for DAMCO-Tanzania - company 0013 only.
123400 Duke in Berlin (Valid For: Univ)
123500 Duke Center for International Development (Valid For: Closed)
This account is for a new foreign bank opened in Kenya.
123600 Duke in Cambodia Bank Account (Valid For: Closed)
Represents the bank account for the Duke in Cambodia program.
123700 Duke University UK Account (Valid For: Closed, Univ)
This G/L repesents the bank account established in the United Kingdom to facilitate the receipt of gifts. (Closed 8/2018)
123710 Duke University United Kingdom USD Account (Valid For: Closed, Treasury Operations)
Used to account for UK account in US dollars. (Closed 8/2018)
123720 Duke UK Trust U.S. Domiciled Account (Valid For: Univ)
This account is to record amounts for Duke UK Trust U.S. domiciled account. (Opened 10-2014)
123730 Duke UK Trust HSBC GBP (Valid For: Univ)
This GL is to reflect gifts that are received in the UK Trust GBP account held at HSBC Bank.
123740 Duke UK Trust HSBC USD (Valid For: Univ)
This GL is to reflect gifts that are received in the UK Trust USD account held at HSBC Bank.
123800 SCB: Duke Consulting (Kunshan) Co., Ltd (Valid For: Duke Global)
This G/L account should be used to align with the Standard Chartered Bank USD account for Duke Consulting (Kunshan) Co., Ltd.
123820 DGI-WOFE Shanghai Branch-HSBC-USD (Valid For: Duke Global)
G/L to represent the funds that are related to expenses for Duke Global Consulting Kushan Shanghai Branch USD account at HSBC.
123821 DGI-WOFE Shanghai Branch-HSBC-CNY (Valid For: Duke Global)
G/L to represent the funds that are related to expenses for Duke Global Consulting Kushan Shanghai Branch CNY account at HSBC.
123900 ICBC: Duke Consulting (Kunshan) Co., Ltd (Valid For: Duke Global)
This G/L account should be used to align with the Industrial and Commercial Bank of China USD bank account for Duke Consulting (Kunshan) Co., Ltd.
123901 ICBC.RMB Duke Consulting Kunshan Co. Ltd (Valid For: Duke Global)
This G/L account is to be used to align with the Industrial and Commercial Bank of China RMB Current account.
124000 Duke Regional Hospital Special Checking Account (Valid For: DUHS)
124100 AHS/DASC Wachovia Accounts Payable Account (Valid For: Closed)
124200 Wachovia Payroll Account (Old) (Valid For: Closed)
Represents the bank account used to pay salaries and wages to monthly and biweekly employees. (closed Aug 2009)
124300 CCB Payroll Account: Duke Regional Hospital (Valid For: Closed)
124301 Money Management Checking: Duke Regional Hospital (Valid For: Closed)
(Closed Dec 2004)
124302 CCB General Checking: Duke Regional Hospital (Valid For: Closed)
124304 Duke Regional Hospital Cops Balance (Valid For: Closed)
(Closed 9-2009)
124305 Workers Compensation Checking: M & F (Valid For: Closed)
(Closed Dec 2004)
124306 Pell Grants Checking: CCB (Valid For: Closed)
124307 CCB Crain Scholarship (DRH) (Valid For: Closed)
124308 DUHS OP PHARM ACCT (Valid For: DUHS)
124309 Outpatient Pharmacy Clearing Account (Valid For: DUHS)
124400 Wachovia Patient Refund Account (Valid For: DUHS, Univ)
124402 Wachovia Patient Refund Account (Valid For: DUHS, Univ)
124500 DU Self Insured (Administered by Wellpath) (Valid For: Univ)
124600 Payroll SAP Bank Account (Valid For: Closed)
124601 Payroll SAP Bank Account: Check In (Valid For: Closed)
124602 Payroll SAP Bank Account: Check Out (Valid For: Closed)
124603 Payroll SAP Bank Account: ACH In (Valid For: Closed)
124604 Payroll SAP Bank Account: ACH Out (Valid For: Closed)
124700 Duke University Campus Svcs Alcohol Account (Valid For: Univ)
124710 Durham Realty Company, Inc Operating (Valid For: Treasury Operations)
124711 Durham Realty Company, Inc Security Deposit (Valid For: Treasury Operations)
124712 Durham Realty Company, Inc Capital Bank (Valid For: Treasury Operations)
124800 Duke Medical Strategies, Inc. (Valid For: DUHS)
124900 PRMO Manual Checking Account (Valid For: Closed, DUHS)
To be used to request research from insurance companies who charge minimal amounts for these requests but checks need to be sent quickly rather than go through Accounts Payable.
125000 First Citizen's DHRH Physician Credentialing (Valid For: DUHS)
125100 Duke Global, Inc. (Valid For: Duke Global)
This G/L account should be used to align with Duke Global, Inc. for transferring funds to subsidiaries.
125102 DGI A/P Checks Out (Valid For: Duke Global)
125150 Duke Global Durham LLC (Valid For: Duke Global)
125200 Duke Medicine Asia SCB Account (Valid For: Duke Global)
Account to record bank activity in Standard Chartered Bank for Duke Medicine Asia.
125210 Duke India Rupees (Valid For: Duke Global)
Account to record bank activity in Standard Chartered Bank for Duke India Rupees.
125300 Latino Community Credit Union (Valid For: Closed)
To establish a ledger account for the Latino Community Credit Union. (Closed Apr 2014)
125400 Latino Bank Account (Valid For: Closed)
Account used to collect interest earned on funds kept at the Latino Bank.
125450 Greenphire Escrow (Valid For: Univ)
This GL is used to track corporate cash held at Greenphire.
125500 Duke Medicine Global Support Corp (Valid For: Duke Global)
To establish a ledger account for the Duke Medicine Support Corp
125502 DMGSC A/P Checks Out (Valid For: Duke Global)
125600 Duke University FICA Refund (Employee) (Valid For: Treasury Operations)
Account is used to record refunds received for the employee portion of FICA overpayments.
125720 DU-HSBC Domestic Account (Valid For: Treasury Operations)
125800 Wells Fargo Special Account (Valid For: Univ, Treasury Operations)
Used to record transactions in the special purpose bank account at Wells Fargo.
125900 Cash Held at Mellon Bank for Related Specific Investment (Valid For: Univ)
To account for cash held in relation to a particular Specific Investment.
126000 Cash - DAN (Valid For: DUHS Corporate Finance)
Cash account for DAN Acquisitions.
126100 1985 Series A Custody (Valid For: DUHS, Univ)
126200 1985 Series B Custody (Valid For: DUHS, Univ)
126300 1985 Series C Custody (Valid For: DUHS, Univ)
126400 1985 Series D Custody (Valid For: Univ)
126500 1987 Series A Custody (Valid For: Univ)
126600 1988 Series A Custody (Valid For: Univ)
126700 1991 Series A Custody (Valid For: Closed)
126800 1991 SRI Series B Custody (Valid For: Univ)
126900 1991C SRI Bonds: Custody (Valid For: Univ)
127000 1991 Series D Custody (Valid For: Univ)
127100 Tax-Exempt Commercial Paper Program (Valid For: Univ)
New bank account established for the program.
127200 1992 Series A Custody (Valid For: Univ)
127300 1993 Series A Custody (Valid For: DUHS, Univ)
127400 1996A Bond Issue (Duke Hospital: Taxable) (Valid For: Closed)
127500 1996B Bond Issue (Duke Univ/Tax Exempt) (Valid For: Closed)
127600 1996 Commercial Paper Program (Duke University Medical Center/Medical School) (Valid For: DUHS, Univ)
127700 1996C Bond Issue (Duke Hospital/Tax Exempt) (Valid For: DUHS, Univ)
127800 1998A Bond Issue (Duke University Health System/Tax Exempt) (Valid For: DUHS, Univ)
127900 1998B Bond Issue (Duke University Health System/Tax Exempt) (Valid For: DUHS, Univ)
Represents cash held at the custodian bank, Wachovia Trust Department, for various bond issues.
128000 Duke Global Ecuador (Valid For: Closed)
To establish a ledger account to align with Duke Global Inc. Ecuador bank for company code 14.
128100 Mechanics and Farmers Bank: Regular Account (Valid For: Closed)
Represents the bank account used to make of grant payments and other expenditures to students through the monthly withholding exempt payroll. (Closed 11/2014)
128200 2001A Custody Account Construction Bonds (Valid For: Closed)
128290 2009B Custody Cost of Issuance Account (Valid For: Univ)
This G/L account should be used to record the cost of issuance related to the 2009B Bond Issue.
128300 2001A Custody Account Cost of Issuance (COI) Bonds (Valid For: Univ)
128400 ET&R SAP Employee/Student Reimbursement Account (Valid For: Treasury Operations)
Separate G/L account needed for new bank account being established for employee/student reimbursements processed in SAP.
128401 ET&R SAP Empl/Student Reimb Account: Check In (Valid For: Closed)
128402 ET&R SAP Empl/Student Reimb Account: Check Out (Valid For: Treasury Operations)
128403 ET&R SAP Empl/Student Reimb Account: ACH In (Valid For: Closed)
128404 ET&R SAP Empl/Student Reimb Account: ACH Out (Valid For: Treasury Operations)
128500 Duke Community Infusion Services: Wachovia Bank Deposit Account (Valid For: Closed)
Represents the bank account at Wachovia Bank used for DCIS cash receipts. Closed Nov 2013.
128600 Summer Programs Wachovia Bank (Valid For: Closed, Univ)
To record bank account transactions on the general ledger.
128700 2002A Custody Account COI Bonds (Valid For: Univ)
Bond Trustee bank account for new issue.
128800 2002A Custody Account Construction Bonds (Valid For: Univ)
Bond Trustee bank account for new issue.
128900 2005A Custody Project Account (Valid For: Univ)
128901 2005A Custody Cost of Issuance Account (Valid For: Closed)
128902 2006A Custody Project Account (Valid For: Univ)
To record project costs related to the 2006A bond issue.
128903 2006A Custody Cost of Issuance Account (Valid For: Closed)
To record the cost of issuance related to the 2006A bond issue.
128904 2006B Custody Cost of Issuance Account (Valid For: Closed)
To record the cost of issuance related to the 2006B bond issue.
128910 Series 2005 Settlement Account (Valid For: DUHS)
128911 Series 2005A Issuance Account (Valid For: DUHS)
128912 Series 2005B Issuance Account (Valid For: DUHS)
128913 Series 2005C Issuance Account (Valid For: DUHS)
128914 2005 Swap Receipts Account (Valid For: DUHS)
Record cash held by Bank of New York related to the 2005 Interest Rate Swap.
128915 2006 A/B Custody Acct Construction (Valid For: DUHS)
Trusted bond proceeds to be used for payoff of SunTrust Line of Credit and other construction expenditures qualifying for tax exempt financing.
128916 2006A/B Custody Acct COI (Valid For: DUHS)
2006 A/B Trusted Bond Proceeds to be used for payment of Bond issuance costs.
128917 2007A Custody Interest Account (Valid For: Univ)
This G/L is to be used tof the interest related to the 2007A Bond Issue.
128918 2009A Custody Interest Account (Valid For: DUHS)
This G/L should be used for recording interest related to the 2009A Bond Issue.
128919 2009B Custody Project Account (Valid For: Univ)
This G/L should be used for projects related to the 2009B Bond Issue
128920 2009B Cutstody Cost of Issuance Account (Valid For: Closed)
This G/L account should be used to record the cost of issuance related to the 2009B Bond Issue
128921 2010A Construction Account (Valid For: DUHS Corporate Finance)
This G/L account is to be used as a discrete custodial account for 2010 Bond Construction Proceeds
128922 2010A Cost of Issuance Account (Valid For: DUHS)
128923 2012A Custody Construction Account (Valid For: DUHS Corporate Finance)
This G/L account is to be used as a discrete custodial account for 2012A Bond construction proceeds.
128924 2012A Custody Issuance Account (Valid For: DUHS Corporate Finance)
This GL account should be used to record the cost of issuance related to the 2012A Bond Issue.
128925 2014A-C Custody Interest Account (Valid For: Univ)
This G/L account should be used to record the cost of interest related to the 2014A-C Bond Issue. (Opened in Oct 2014)
128926 2014A-C Custody Cost of Issuance Account (Valid For: Univ)
This GL account should be used to record the cost of issuance related to the 2014A-C Bond Issue. (Opened in Oct 2014)
128927 2015A Custody Interest Account (Valid For: Univ)
This G/L account should be used to record the cost of interest related to the 2015A Bond Issue.  (Opened Nov 2015)
128928 2015A Custody Cost of Issuance Account (Valid For: Univ)
This G/L account should be used to record the cost of issuance related to the 2015A Bond Issue.  (Opened Nov 2015)
128929 2015B Custody Interest Account (Valid For: Univ)
This G/L account should be used to record the cost of interest related to the 2015B Bond Issue.  (Opened Nov 2015)
128930 2015B Custody Cost of Issuance Account (Valid For: Univ)
This G/L account should be used to record the cost of issuance related to the 2015B Bond Issue.  (Opened Nov 2015)
128931 2016A-C Custody Cost of Issuance (Valid For: DUHS)
Represents the balance in the BNY Mellon COI account for the 2016A-C bonds.
128932 2016D Custody Cost of Issuance Account (Valid For: DUHS Corporate Finance)
This G/L account should be used to record the cost of issuance related to the 2016D Bond Issue
128933 2016A Custody Interest Account (Valid For: Univ)
To establish a new bank account for the interest related to the 2016A Bond Issue.
128934 2016B Custody Interest Account (Valid For: Univ)
To establish a new bank account for the interest related to the 2016B Bond Issue.
128935 2016B Custody Cost of Issuance Account (Valid For: Univ)
To establish a new bank account for the cost of issuance (COI) related to the 2016B Bond Issue.
128936 2017 Custody Account (Valid For: DUHS Corporate Finance)
129000 Cash Clearing Account - Office of Sponsored Programs (Valid For: Sponsored Programs Only)
This G/L is used by the Office of Sponsored Programs as a clearing account for cash.
129200 Bank Account for Accounts Receivable (Valid For: Univ)
This bank account is used for accounts receivable payments. 
129400 Cash Offset Clearing Account – DRH COPS (Valid For: Univ)
129500 Cash Offset: Investment Office Activity (Valid For: DUHS)
Represents a clearing account, rather than a bank account, for Investment office activity in order to streamline entries into G/L account 120100.
129600 Cash Offset Clearing Acct: Imprest Cash (ICX) (Valid For: Closed)
129700 Cash Offset Clearing Acct: University (Valid For: Closed)
129800 Cash Offset Clearing Acct: Duke Hospital (Valid For: Closed)
129900 Cash Offset Clearing Acct: Transfers (JV) (Valid For: Closed)
131000 Intermediate Term Investment Pool Part (Valid For: Investment Office Only )
Represents the amount invested in the University's intermediate term investment pool. The intermediate term investment pool invests principally in fixed income securities rated as investment grade or higher.
131003 Intermediate Term Investment Pool Part (Valid For: Investment Office Only )
132000 Institutional Reinvestment Account Deposits (Valid For: Investment Office Only )
Represents the amount invested in the University's Institutional Reinvestment Account (IRA). The IRA provides a yield to the funds invested based on a benchmark. The yield currently is 110% of the benchmark, the 30-day U.S. Treasury Bill.
132003 Institutional Reinvestment Account Deposits (Valid For: Closed)
13300 Patient Revenue/Patient Receivables (Valid For: DUHS, Univ)
Represents receivables for services rendered by Duke Hospital to all inpatients, staff outpatients, emergency room patients and patients of the Private Diagnostic Clinics.
133001 Patient Receivables Outreach (Valid For: DUHS)
133002 Patient Receivables Oakleigh (Valid For: DUHS)
133003 Patient Receivables DRHC (Valid For: DUHS)
133004 Other Patient Receivables (Valid For: DUHS)
133005 Accounts Receivable (Inpatient) (Valid For: DUHS)
133006 Accounts Receivable (Outpatient) (Valid For: DUHS)
133007 Hospice Accounts Receivable (Valid For: DUHS)
133008 Home Health Accounts Receivable (Valid For: DUHS)
133009 Bereavement Accounts Receivable (Valid For: DUHS)
133010 Accounts Receivable SMS (Inpatient) (Valid For: DUHS)
133011 Accounts Receivable SMS (Outpatient) (Valid For: DUHS)
133012 Accounts Receivable IDX O/P (Valid For: DUHS)
133015 DIM Accounts Receivable (Outpatient) (Valid For: DUHS)
To record accounts receivable activity for Duke Center for Integrative Medicine.
133016 Accounts Receivalbe Epic Hospital Billing I/P (Valid For: DUHS)
Receivables account used for the EPIC AR system patient billing.
133017 Accounts Receivable Epic Hospital Billing O/P (Valid For: DUHS)
Receivables account used for the EPIC AR system patient billing.
133018 Accounts Receivable Legacy Payment Plans (Valid For: DUHS)
133019 Accounts Receivable Epic Professional Billing (Valid For: DUHS)
Receivables account used for the EPIC AR system patient billing.
133025 DRaH DCI Tiger Accounts Receivable (Valid For: DRH)
This account is the control account for the subledger AR that is managed by McKesson for the outpatient cancer business (formerly Cancer Centers of North Carolina).
133026 Retail Pharmacy AR (Valid For: DHRH, DUHS)
This GL is used to record AR related to the Hospital Retail Pharmacy.
133050 Patient Receivables (Valid For: DUHS Corporate Finance)
Account for gross patient A/R account for DAN.
133100 Installment Accounts Receivable (Valid For: DUHS)
133200 Accounts Receivable Industrial Accounts (Valid For: DUHS)
133300 Patient Revenue/Medicare Cost Settlement (Valid For: DUHS)
Represents amounts due to Duke Hospital as a result of filing reports of reimbursable cost under the Medicare (Title XVIII) program.
133301 Medicare Cost Settlement 1999 (Valid For: DUHS)
133302 Medicare Cost Settlement 1998 (Valid For: DUHS)
133303 Medicare Cost Settlement 1997 (Valid For: DUHS)
133304 Medicare Cost Settlement 2000 (Valid For: DUHS)
133305 Patient Revenue/Medicare 2001 (Valid For: DUHS)
133306 MSSP CY 2018 Settlement (Valid For: DUHS)
133400 Patient Revenue/Title Settlement V Cost Settlement (Valid For: DUHS)
Represents amounts due to Duke Hospital as a result of filing reports of reimbursable costs under the Title V program.
133500 Patient Revenue/Medicaid Cost Settlement (Valid For: DUHS)
Represents amounts due to Duke Hospital as a result of filing reports of reimbursable costs under the Medicaid (Title XIX) program.
133501 Medicaid Cost Settlement 1999 (Valid For: DUHS)
133502 Medicaid Cost Settlement 1998 (Valid For: DUHS)
133503 Medicaid Cost Settlement 1997 (Valid For: DUHS)
133504 Medicaid Cost Settlement 2000 (Valid For: DUHS)
133505 Patient Revenue/Medicaid 01 (Valid For: DUHS)
133600 Champus Receivables (Valid For: DUHS)
133601 Medicaid DSH Receivable (Valid For: DUHS)
To record the receivable for revenue from the Medicaid DSH.
133800 Patient Revenue/Returned Checks (Valid For: Closed)
Represents receivables resulting from checks returned by the bank. This account is used as a clearing account - returned items are subsequently recharged to the patient's ledger (G/L account 133000) or charged against one of the reserves for doubtful accounts.
133801 Patient Returned Check Clearing (Valid For: DUHS)
133900 Patient Revenue/Receipts in Transit (Valid For: Univ)
Represents amounts received by Duke Hospital that are in the process of being refunded to the appropriate party.
134000 Unapplied Cash Deposits – Patients (Valid For: Closed)
134100 Unapplied Receipts/Medicare (Valid For: Closed)
Represents a clearing account for the deposit of Medicare Periodic Interim Payment (PIP) receipts. As remittance advice are received, specific amounts are transferred from this account to G/L account 133000 when credits are applied to individual patient ledgers.
134200 Unapplied Receipts/Medicaid Including Title V (Valid For: Closed)
This is a temporary holding account to which all cash receipts from the North Carolina Department of Human Resources for the North Carolina Medicaid and Title V programs are initially credited when cash is deposited. The account is debited when the appropriate remittance advice from the North Carolina Department of Human Resources is received.
134300 Unapplied Receipts/Other (Valid For: Closed)
Represents a clearing account for the deposit of receipts which cannot be immediately posted to a patient's account; specific amounts are transferred from this account to G/L account 133000 when credits are applied to individual patient ledgers.
134301 Unapplied Receipts/Electronic Remittance (Valid For: Closed)
134302 Unapplied Cash: International Patient Center (Valid For: DUHS)
134303 Unapplied Cash: Clearing (Valid For: Closed)
134304 Unapplied Receipts/Lockbox (Valid For: Closed)
134305 Unapplied Cash Outpatient/Technical Lockbox (Valid For: Closed)
134310 Unapplied Cash (Valid For: DUHS, Univ)
Account used to post all receipts for Duke University Hospital. Primarily to help DUH reconcile.
134315 DIM Unapplied Cash (Valid For: DUHS)
To record unapplied cash activity for Duke Center for Integrative Medicine.
134316 Unapplied Cash - Center for Living
134317 Unapplied Cash - Executive Health
134318 DFC Unapplied Cash (Valid For: DUHS)
To record unapplied cash activity for Duke Diet and Fitness Center.
134319 Unapplied Cash Duke Integrative Medicine (Valid For: DUHS)
To isolate entries flowing from the new front end software system. (Created Nov/2014)
134320 Unapplied Cash- CCNC Accounts Receivable (Valid For: DUHS)
Used to record contra- A/R accounts for DUHS- CCNC receivables.
134400 Medicare Claims Made Receipts (Valid For: Closed)
Represents amounts received for the deposit of Medicare Claims Made receipts.
134500 Lag in Revenue Adjustments/Private Inpatients (Valid For: DUHS)
134501 Lag in Revenue Adjustments: Outreach (Valid For: DUHS)
134503 Lag in Revenue Adjustment: DRHC (Valid For: Closed)
134600 Lag in Revenue Adjustments/Staff Inpatients (Valid For: DUHS)
134700 Lag in Revenue Adjustments/Staff Outpatients (Valid For: DUHS)
134800 Lag in Revenue Adjustments/Emergency Room (Valid For: DUHS)
Represent reserves established, as partial offsets to G/L account 133000 (patient receivables) to reflect subsequent adjustments which will be necessary depending upon financial support received from various sponsoring agencies (excluding Medicare).
134900 Contractual Allowance (Inpatient) (Valid For: DUHS)
134901 Contractual Allowance (Outpatient) (Valid For: DUHS)
134950 Contractual Allowance (Valid For: DUHS Corporate Finance)
Account to record DAN C/A A/R.
135000 Legacy System Conversion Adjustments - IP (Valid For: DH, DRH, DHRH, DUAP)
Represents accounts converted from Legacy subledger systems. (Created 12/2014)
135001 Legacy System Conversion Adjustments - OP (Valid For: DH, DRH, DHRH, DUAP)
Represents accounts converted from Legacy subledger systems. (Created 12/2014)
135100 Cost Settlement Medicare (Valid For: DUHS)
Represents a reserve established, as a partial offset to G/L account 133300, to reflect disputed amounts included in reports of reimbursable costs under the Medicare (Title XVIII) program.
135200 Cost Settlement Title V (Valid For: DUHS)
Represents a reserve established, as a partial offset to G/L account 133400, to reflect disputed amounts included in reports of reimbursable costs under the Title V program.
135300 Cost Settlement Medicaid (Valid For: DUHS)
Represents a reserve established, as a partial offset to G/L account 133500, to reflect disputed amounts included in reports of reimbursable costs under the Medicaid (Title XIX) program.
135400 Bad Debt Recoveries (Valid For: DUHS)
Represents a debit to the allowance accounts for recording recoveries.
135450 Bad Debt Reserve Allowance (Valid For: DUHS Corporate Finance)
Account to record bad debt A/R for DAN.
135500 Doubtful Accounts/Private Inpatients (Valid For: DUHS)
135501 Reserve for Doubtful Accounts: Outreach (Valid For: DUHS)
135502 Reserve for Doubtful Accounts: Oakleigh (Valid For: DUHS)
135503 Reserve for Doubtful Accounts: DRHC (Valid For: Closed)
135600 Doubtful Accounts/Staff Inpatients (Valid For: DUHS)
135700 Doubtful Accounts/Private Outpatients (PDC) (Valid For: DUHS, Univ)
135800 Doubtful Accounts/Staff Outpatients (Valid For: DUHS)
135900 Doubtful Accounts/Emergency Room Patients (Valid For: DUHS)
Represent reserves established, as partial offsets to G/L account 133000, for patient receivables doubtful of collection to reflect the net collectible valuation of these receivables.
136000 PDC: Cost Sharing Arrangements (Valid For: DUHS)
Represent amounts due to/from the Private Diagnostic Clinics as a result of sharing joint admitting and other business office expenses.
136100 Allowance for Doubtful Accounts (Inpatient) (Valid For: DUHS)
136101 Allowance for Doubtful Accounts (Outpatient) (Valid For: DUHS)
136102 Bad Debt Write-Offs (Inpatient) (Valid For: DUHS)
136103 Bad Debt Write-Offs (Outpatient) (Valid For: DUHS)
136104 Bad Debt Recoveries (Inpatient) (Valid For: DUHS)
136105 Bad Debt Recoveries (Outpatient) (Valid For: DUHS)
136106 BAD DEBT AR EPIC HOSPITAL BILLING I/P (Valid For: DUHS)
Account used to record bad debt related to the EPIC AR system patient billing.
136107 BAD DEBT AR EPIC HOSPITAL BILLING 0/P (Valid For: DUHS)
Account used to record bad debt related to the EPIC AR system patient billing.
136400 Allowance for Administrative Adjustments (Inpatient) (Valid For: DUHS)
136401 Allowance for Administrative Adjustments (Outpatient) (Valid For: DUHS)
136500 Chronic Renal Disease Program (Valid For: DUHS, Univ)
Represents receivables due from other hospitals or outside organizations resulting from tissue-typing services, kidney preservation, or sale of Duke-procured organs.
136800 Reference Lab Non-Duke Facilities (Valid For: DUHS)
Represents receivables from other hospitals and medical facilities which have received services rendered to them by Duke Hospital and Departmental Laboratories.
136900 Other Non-Patient Accounts Receivable (Valid For: DUHS, Univ)
Represents other receivables due to the Hospital for which a specific account has not been established elsewhere in this series.
137500 Allowance for Charity Care (Inpatient) (Valid For: DUHS)
137501 Allowance for Charity Care (Outpatient) (Valid For: DUHS)
140300 DUML Professional Purchases (Valid For: Closed)
Represents receivables due to the Duke University Marine Lab from visiting scientists. When scientists are working temporarily at the Marine Lab, expenses may be incurred which the scientist or their home university will later reimburse.
140400 Duke University Athletic Association (Valid For: Univ)
Represents receivables due to the Duke University Athletic Association from the sale of athletic tickets, television rights, etc.
140500 Duke University Press: Books (Valid For: Univ)
140556 Duke University Press: Books All (Valid For: Univ)
140560 Duke University Press: Permissions (Valid For: Univ)
140600 Duke University Press: Periodicals (Valid For: Closed)
Represents receivables due to the Duke University Press resulting from sales of books and periodicals published under their direction. Closed May 2014
140662 Duke University Press: Journals All (Valid For: Closed)
Closed May 2014
140664 Duke University Press: Journals Production (Valid For: Closed)
Closed May 2014
140665 Duke University Press: Journals Marketing (Valid For: Closed)
Closed May 2014.
140700 Duke Press: Reserve for Doubtful Accounts (Valid For: Univ)
Represents a reserve estimate to offset G/L accounts 140500 and 140600 for the doubtful collection of Duke University Press receivables.
140756 Duke University Press: Books All (Valid For: Univ)
140760 Duke University Press: Permissions (Valid For: Univ)
140762 Duke University Press: Journals All (Valid For: Univ)
140764 Duke University Press: Journals Production (Valid For: Univ)
140765 Duke University Press: Journals Marketing (Valid For: Univ)
140800 Letter of Credit Clearing Code (Valid For: Central Use Only)
This G/L is to be used by OSP to record the Letter of Credit draws to the appropriate sponsors. Corporate Cash management will use the G/L account to record the incoming cash related to the Letter of Credit draws. (Opened May 2016)
141000 Accrued Income (Valid For: DUHS, Univ)
Represents accrual of income receivable on investments and other sundry income at the end of the fiscal year.
141003 Accrued Income (Valid For: DUHS, Univ)
141200 Cash Advances (Valid For: DUHS, Univ)
Represents advances to employees on the faculty/staff payroll for travel, living and other expenses to be incurred on approved University related business. When the travel or other expense occurs, the advance will be reimbursed by the cost object charged with the expense.
141201 SAP: Travel Advances (Valid For: DUHS, Univ)
141300 DU Marine Lab Travel Advances (Valid For: Univ)
141400 Allowance for Doubtful (Valid For: Univ)
This G/L is used to account for an allowance for doubtful accounts for accounts receivable.
141500 Fuqua Executive Education Receivables (Valid For: Univ)
Represents receivables due for services rendered to outside sources by the Fuqua Executive Education Programs.
141600 Thomas Center Receivables (Valid For: Univ)
Represents receivables due to Duke University resulting from services provided by the R. David Thomas Executive Education Center.
141700 Alumni & Development Records Holding Account For Credit Card Gifts Receivables (Valid For: Closed)
Represents a clearing account for gifts made by credit cards. When funds are received from the credit card company they are recorded into this account.
141800 ADR Holding Account (Valid For: Closed)
E-check Gifts receivable
141801 Alumni & Development Records E-Check account (CRM) (Valid For: Univ)
141802 Paypal Gift Transactions (Valid For: Univ)
142000 Outside Credit Card Processor Gift Deposits (Valid For: Univ)
This G/L account should be used to reflect credit card receivable related to credit card deposits from outside processors for gifts.
142100 Contributions Receivable (Valid For: External Reporting Only)
Represents pledges from donors to give cash or other financial assets to the university.
142103 Contributions Receivable (Valid For: External Reporting Only)
142200 Contributions Receivable Allowance (Valid For: External Reporting Only)
Represents an estimated allowance for uncollectable pledges.
142203 Contributions Receivable Allowance - External Reporting Only (Valid For: External Reporting Only)
142300 Contributions Receivable Discount (Valid For: External Reporting Only)
Represents the discount to present value on pledges that are not receivable for more than one year.
142303 Contributions Receivable Discount - External Reporting Only (Valid For: External Reporting Only)
142400 Contributions Receivable: Long Term (Valid For: DUHS)
142403 Contributions Receivable: Long Term (Valid For: DUHS)
Postings to this G/L account require a profit center.
142500 Long-Term Disability Assets (Valid For: External Reporting Only)
Represents assets being held externally to fund the self-insured long-term disability plan.
143100 Golf Course Student Flex Card Purchases (Valid For: Univ)
Represents receivables from the Duke Card Office for student purchases at the golf course. The receivable should be cleared at each month end.
143200 House Staff: Advances (Valid For: Closed)
Represents July salary advances to new house staff.
143300 Pickens Family Practice (Valid For: Closed)
Represents receivables for services rendered to patients of the Pickens Family Practice.
143400 Reserve for Doubtful Accounts: Pickens (Valid For: Closed)
143700 Occupational Medicine Clinics Receivables (Valid For: Univ)
Represents receivables for services rendered to patients of the Occupational Medicine Clinics.
143800 Reserve for Doubtful Accounts: Occupational Medicine Clinics (Valid For: Univ)
Represents a reserve established as an offset to G/L account 143700, for Occupational Medicine Clinics receivables doubtful of collection.
143900 Golf Course: Hotel Account (Valid For: Univ)
Represents receivables due to the golf course resulting from merchandise sales.
144000 Reserve for Bad Debts: Marine Lab (Valid For: Closed)
Represents a reserve established as an offset to G/L account 144700 from Marine Lab Receivables doubtful of collection.
144100 School of Medicine Educational Services Receivables (Valid For: Univ)
Represents receivables for services rendered to outside sources by Duke University School of Medicine Educational Media Services.
144200 Dining/Stores Prepaid Deposit Account (Valid For: Univ)
Represents receivables for deposits on beer and wine made by Duke University Food Services.
144300 Dining Services Receivables: Faculty (Valid For: Closed)

Represents receivables due to the Duke University Dining Halls resulting from food sales to faculty. (Closed Jun 2016)

144301 Faculty Charge Accounts Receivable (Valid For: Univ)
Represents receivables due to the Duke University Dining Halls resulting from food sales to faculty. (created 11/2014)
144302 Duke Stores Hospital Gift Shop Accounts Receivable (Valid For: Univ)

Represents purchases paid using payroll deduction tender for the Pink Smock Duke Clinics Gift Shops pending collection during the next payroll cycle. (Created 05/2016)

144400 Stores A/P Check Request Clearing (Valid For: Univ)
Represents a clearing account used to process store sales refunds to customers.
144401 Prepaid Washtub Mail Orders (Valid For: Univ)
144402 Computer Store Delivery (Valid For: Univ)
To track computer deliveries. G/L to be debited when computer leaves warehouse for delivery to customer; credited when computer has been delivered and sale is rung in Computer Store register.
144500 Duke Diet and Fitness Center Receivables (Valid For: Closed)
Represents receivables for services rendered to patients of the Diet and Fitness Center.
144502 DIM Accounts Receivable (Valid For: DUHS)
Represents receivables related specifically to Duke Integrative Medicine.
144503 DHFC Accounts Receivable (Valid For: Univ, DUHS)
This G/L account will be used to differentiate accounts receivable specifically related to Duke Health and Fitness Center.
144600 Reserve for Doubtful Accounts: Duke Diet and Fitness Center (Valid For: Univ)
Represents a reserve established as an offset to G/L account 144500, for Duke Diet and Fitness Center receivables doubtful of collection.
144700 Marine Laboratory Receivables (Valid For: Univ)
Represents receivables for living accommodations, laboratory, boat rentals and other items at the Marine Laboratory.
144701 Duke University Marine Lab: Hatteras Receivables (Valid For: Closed)
Separate the accounts receivables for the Hatteras Grant from the operational receivables for the Duke University Marine Lab.
144800 Materials Management Consignment Inventory (Valid For: Closed)
144900 Payroll Advances (Valid For: DUHS, Univ)
Represents receivables for salary advances to personnel on the faculty/staff payroll and the biweekly payroll. These advances may be approved for emergency situations only by the Vice President and Corporate Controller, or by the Treasurer of the University. The authorization for payroll advance form is used for such salary advances.
145000 Materials Management Baxter Institutional Sales Receivables (Valid For: DUHS)
Represents receivable from Baxter for Abbott inventory items carried by Baxter for Duke's stockless inventory system.
145100 Materials Management Inter-Institutional Inventory Sales A/R (Valid For: DUHS)
Represents receivables for inventory items purchased from Materials Management by anyone other than a Duke department. Examples of outside purchasers would be other hospitals, doctors, and veterinarians.
145200 Reserve for Doubtful Accounts: Student Ledger (Valid For: Closed)
145300 Reserve for Doubtful Accounts: Student Ledger (Valid For: Closed)
145400 Manual Use Tax Receivable (Valid For: All)
145500 Returned Check Clearing (Valid For: DUHS, Univ)
Represents receivables for bad checks which have been returned to the University, but have not been charged back to the receiving department yet.
145600 Divinity Events Management (Valid For: Univ)
Represents receivables due to Divinity Event Management and Support Services resulting from services provided by the Divinity Events Management & Support Services department.
145601 Divinity Events Management - Accounts Receivable (Valid For: Univ)
Represents receivables of checks and cash due to Divinity Event Management and Support Services resulting from services provided by the Divinity Events Management & Support Services department.
145602 Divinity Events Management - Accounts Receivable (Valid For: Univ)
Represents receivables of credit cards due to Divinity Event Management and Support Services resulting from services provided by the Divinity Events Management & Support Services department.
145800 Auxiliaries Finance Office Accounts Receivable (Valid For: DUHS, Univ)
Represents receivables due to the sale of goods and services by the University's retail stores and other Auxiliary Services operations.
145801 Auxiliaries Finance Office Accounts Receivable (Valid For: Closed)
Auxiliaries Finance Office Accts Recv-Credit Cards
145802 Auxiliary Finance Office - Accounts Receivable (Valid For: Univ)
145803 Auxiliary Finance Office - Accounts Receivable - Credit Cards (Valid For: Univ)
145805 Stores Revenue - Tender Variance Clearing (Valid For: Univ)
145806 Stores Tender Clearing (Valid For: Univ)
145807 DukeCard SV-POS-Fee Variance (Valid For: Univ)
created 1/15
145808 Dining Services - Credit Card Clearing (Valid For: Univ)
145809 Dining Services - IRI Clearing (Valid For: Univ)
145810 Internal Charge Tender Clearing (Valid For: Univ)
145822 Textbook Rental Clearing (Valid For: Univ)
Used to track receivables due to Duke from textbook rental service companies.
145900 Events Management: Accounts Receivable (Valid For: Univ)
Represents receivable due to Events Management resulting from services provided by Events Management Department.
145901 Event Management: Accounts Receivable (Valid For: Univ)
Represents receivable due to Events Management resulting from services.
145902 Event Management: Page Box Office (Valid For: Closed)
Represents receivable due to Events Management resulting from services.
145910 Marine Lab Auxiliaries: Accounts Receivable (Valid For: Univ)
For Event Management to use to book and track receivable for Marine Lab Auxiliaries.
146000 Sales Tax Receivable (Valid For: DUHS, Univ)
Represents the receivables for use taxes paid to the state under the regulations of North Carolina Sales and Use Tax laws which are refundable under the University's educational exemption.
146010 Sales Tax Receivable - ET&R-Other Counties (Valid For: Closed)
Represents the receivable for NC sales tax paid to a vendor for purchases made outside of Durham County which are refundable by the State of NC due to the University's and DUHS's charitable exemptions. For purchases processed by Employee Travel & Reimbursement. (added 8/2014) (closed 12/2014)
146100 Sales Tax Receivable: ET&R and Corporate Card (Valid For: Univ, DUHS, Duke Global)
Represents the receivable for NC sales tax paid to a vendor which is refundable by the State of NC due to the University's and DUHS's charitable exemptions. For Duke University's Employee Travel & Reimbursement and Corporate Card purchases. (edited 8/2014) (edited 12/2014)
146110 Sales Tax Receivable: ET&R and Corporate Card - Other Counties (Valid For: Univ, DUHS)
Represents the receivable for NC Sales Tax paid to a vendor for purchases made outside of Durham County which is refundable by the State of NC due to the University's and DUHS' charitable exemptions. For reimbursements processed by Employee Travel & Reimbursement and Corporate Card purchases. (created 12/2014)
146200 N. C. Use Tax Receivable (Valid For: SAP Use Only)
146300 N. C. Sales Tax: Health Systems Corporate Card (Valid For: Closed)
Represents the receivable for use taxes paid to the state under regulations of North Carolina Sales and Use Tax laws which are refundable under the University's Educational exemption, for Health Systems' corporate card purchases. (Closed 11/2014 - all activity moved to 146100)
146500 Student Telephone Service Receivables (Valid For: Closed)
Represents receivables from students resulting from charges for telephone services.
146510 Student Telcom Receivables (Valid For: Closed)
146520 Contractor Telcom Receivables (Valid For: Univ)
146530 Monthly Charges Telcom Receivables (Valid For: Univ)
146600 Student Receivables (Valid For: DUHS, Univ)
Represents receivables from students resulting from charges for tuition, room, board and other fees associated with enrollment in degree or other related programs at Duke University.
146601 Tuition Management System Receivables (Valid For: Univ)
146602 Student Returned Checks (Valid For: Univ)
To record the returned checks posted to students' Bursar accounts to the General Ledger.
146603 Student E-Payments: Holding (Valid For: Univ)
To control and balance the recording of e-payments to student accounts.
146604 Bursar / SLO Accounts (Valid For: Closed)
This G/L account is used to represent past due amounts from Bursar accounts that have been submitted to the Loan Office for collection.
146605 Student Lock Box - Wells Fargo (Valid For: Univ, Bursar's Office Only)
The Bursar's Office will be accepting student account payments at a lock box with Wells Fargo.
146620 Third Party Clearing (Valid For: Univ)
To facilitate billing third party sponsors for student tuition and fees.
146630 Third Party Receivable (Valid For: Univ)
To facilitate billing third party sponsors for student tuition and fees
146661 Graduate Certificate Programs Clearing Account (Valid For: Univ)
146700 Reserve for Doubtful Accounts: Student Ledger (Valid For: Closed)
146800 Reserve for Doubtful Accounts: Student Phone Service (Valid For: Univ)
Represents a reserve established as an offset to G/L account 146500, for Student Telephone Services receivables doubtful of collection.
146900 Reserve for Doubtful Accounts: Student Ledger (Valid For: Closed)
147000 Computer Sales Interest (Valid For: Univ)
Represents interest income receivable resulting from computer sales.
147100 Short Term Lease Receivable (Valid For: DUHS)
This G/L is used to account for lease receivables due in less than a year.
147101 Long Term Lease Receivable (Valid For: DUHS)
This G/L is used to account for lease receivable that are due in over a year.
147300 Telephone Excise Tax Receivable (Valid For: DUHS, Univ)
147400 Reserve for Doubtful Accounts: Student Ledger (Valid For: Closed)
147500 Reserve for Doubtful Accounts: Student Ledger (Valid For: Closed)
147600 Reserve for Doubtful Accounts: Student Ledger (Valid For: Closed)
147700 Taxes Receivable (Valid For: Univ)
Represents a receivable clearing account used by Accounting Systems Administration only.
147800 N.C. Legislative Tuition Grant (NCLTG) (Valid For: Univ)
Represents receivable for grants awarded to undergraduates who qualify and are North Carolina residents.
147900 Other Accounts Receivable (Valid For: All)
Represents other receivables due to the University for which a specific account has not been established.
147901 Accounts Receivable Clearing (Valid For: Univ, Treasury Operations)
Used by Treasury to clear paymnents received against accounts receivable for billings.
147902 House Staff Receivable (Valid For: DUHS)
147903 Other Accounts Receivable (Valid For: DUHS)
147904 Premium Receivable (Valid For: DUHS)
147905 Due From The PDC: A/R Receipts (Valid For: DUHS)
147906 Accounts Receivable Credit Card Companies (Valid For: DUHS)
147907 Contractual Receivable (Valid For: DUHS)
147908 Valuation Allowance (Valid For: DUHS)
147909 Due from Durham Casualty Company (Valid For: DUHS)
147910 A/R: Unbilled Revenue (DCRI) (Valid For: Univ)
To move DCRI accrued income (141000) balance to separate account to maintain integrity of accrued income to investment accounting.
147911 Sponsored Programs Receivable (Valid For: Sponsored Programs Only)
To systematically accrue receivables on sponsored programs.
147912 Duke Cancer Institute Receivables (Valid For: DH, DRH, DHRH)
This G/L is used to track cash receipts from the PDC in associate with and under contractual obligation for the Duke Cancer Institute.
147913 Accounts Receivable - Inactive Employee Benefit Accounting (Valid For: Univ)
147914 A/R - DCRI (Valid For: All)
147915 A/R - Sponsored Programs (Valid For: Univ, DUHS)
This account is used to record sponsored programs accounts receivable activity.
147916 A/R - General (Valid For: Univ)
To record accounts receivable related to general customers.
147917 AR - Active Employee Benefit Accounting (Valid For: Univ)
This account is used by Payroll and AR with the "Out of Balance" programming related to the Dental and Health Plans through the AR module.
147918 Acct Rec Corp Cash Mgnt (Valid For: Univ)
Represents receivables related to Corporate Cash Management activity.
147919 AR - Core Research (Valid For: Univ)
To record all the accounts receivable for the Core Research units.
147920 AR - Clinical Trials (Valid For: Univ)
To record accounts receivable for Clinical Trials activity
147940 Accounts Receivable - Customer Refunds Clearing (Valid For: Univ, Treasury Operations)
Used as a clearing account to transfer credit balances off of customer accounts for refunds to customers via an A/P check request. The A/P check request will post to this account to clear the transaction.
147950 Accounts Receivable - US Treasury Offsets (Valid For: Central Use Only)
Clearing account used for federal government payments less than the full amount owed to Duke due to an offset of a debt owed by Duke to the US Treasury. The account is used to relieve receivable balances in full at the time of payment receipt. Once the department owing the debt is identified, the expense will be transferred to their appropriate code.
147960 Accounts Receivable Unidentified Cash Clearing (Valid For: Univ, Treasury Operations)
Account used as a clearing account for unidentified cash payments received by the Accounts Receivable department.
148000 Reserve for Doubtful Accounts: DCRI (Valid For: Univ)
To record and appropriate allowance for doubtful accounts (offsets 147910-DCRI A/R).
148100 Due From Current Unrestricted Funds (Valid For: DHRH, Univ, DUHS)
148103 Due From Current Unrestricted Fund (Valid For: Closed)
148200 Due From Pooled Investment Funds (Valid For: DUHS, Univ)
148300 Due From Current Restricted Funds (Valid For: DUHS, Univ)
148500 Due From Loan Funds (Valid For: DUHS)
148600 Due From Endowment Funds (Valid For: DUHS, Univ)
148700 Due From Plant Funds (Valid For: DUHS, Univ)
148703 Due From Plant Funds (Valid For: DUHS, Univ)
Postings to this G/L account require a profit center.
148800 Due From Agency Funds (Valid For: DUHS, Univ)
148900 Internal Loans: Receivable (Valid For: Univ)
The offset to G/L account for Internal Loan Payable (228900).
149200 Salary Overpayment Receivable (Valid For: DUHS, Univ)
This receivable contains the balance due from employees for all salary overpayments. It is debited when summary of earnings is adjusted and credited by employees' payments in the form of cash, personal check or payroll deduction.
149300 Student Loans Receivable (Notes) (Valid For: DUHS, Univ)
Represents unpaid balances of student loan notes receivable.
149301 Student Loans – Institutional Loan Fees Receivable (Valid For: Univ)
This account represents fees owed by students charged on their institutional loans.
149500 Institutional Loan: Bad Debt Reserve (Valid For: DUHS, Univ)
Represents a reserve established, as an offset to G/L account 149800, for loans doubtful of collection to reflect appropriately their net collectible value.
149800 Other Notes Receivable (Valid For: DUHS, Univ)
Represents unpaid balances of other notes due to the University for which a specific account has not been established in this series.
149801 Other Notes Receivable: Payroll (Valid For: Univ)
149802 Southside Forgivable Loan Program (Valid For: Treasury Operations)
This G/L account is used to track forgivable loans from the Southside Forgivable Loan Program.\r\n(added 9/2014)
149803 Other Notes Receivable (Hospital) (Valid For: DUHS)
149850 Other Notes Receivable - Joint Venture (Valid For: Duke Global)
Represents unpaid balance of specific joint venture note.
149900 FICA Receivable (Valid For: DUHS)
Represents FICA taxes owed to the University by its employees.
150000 Duke Postal Operations Inventory (Valid For: Closed)
Represents the supplies inventory at the Duke Postal Operations window.
150100 DS - Chick-Fil-A Inventory (Valid For: Closed)
Represents Duke University Dining Service's inventory at this location. Closed May 2014.
150300 DS - Freeman Center Inventory (Valid For: Univ)
Represents food items for resale at the Freeman Center location.
150400 DS - Penn Pavilion Inventory (Valid For: Closed)
Represents Dining Service\'s inventory at the Penn Pavilion location.\r\n
150500 Blue Devil: Concessions (Valid For: Univ)
Represents Duke University Store's inventory for food concessions.
150600 DS - Marketplace Inventory (Valid For: Univ)
To account for inventory at the Marketplace location.
150700 DS - Trinity Café Inventory (Valid For: Univ)
To account for inventory at the Trinity Café location.
150800 DS - Faculty Commons Inventory (Valid For: Closed)
CLOSED - Represents Dining Service’s inventory at its East Campus Marketplace.
150900 DS - Subway Inventory (Valid For: Closed)
To account for inventory at the Subway location. Closed May 2014.
151100 DS - Training Table Inventory (Valid For: Univ)
Represents Dining Service's inventory at the Training Table location.
151200 DS: Oak Room Inventory (Valid For: Closed)
Represents Dining Service's inventories at the Oak Room.
151300 DS: University Catering Inventory (Valid For: Closed)
Represents Dining Service's inventory used by its catering service.
151500 Textbook Store Inventory (Valid For: Univ)
Represents the inventory at the Duke University Bookstore.
152000 DS: Devil's Den (Valid For: Closed)
152300 Facilities Management Division Work Order Material and Supplies Inventory (SAP) (Valid For: Closed)
Represents inventory held by Facilities Management for use in internal work orders which are tracked on the SAP system.
152301 FMD HVAC Shop Inventory (Valid For: Closed)
To account for the inventory balance of FMD's HVAC shop inventory.
152302 FMD Electrical Shop Inventory (Valid For: Closed)
To account for the inventory balance of FMD's Electrical shop inventory.
152303 FMD Carpentry Shop Inventory (Valid For: Closed)
To account for the inventory balance of FMD's Carpentry shop inventory.
152304 FMD Plumbing Shop Inventory (Valid For: Closed)
To account for the inventory balance of FMD's Plumbing shop inventory.
152305 FMD GMM Shop Inventory (Valid For: Closed)
To account for the inventory balance of FMD's GMM shop inventory.
152306 FMD PM Shop Inventory (Valid For: Closed)
To account for the inventory balance of FMD's PM shop inventory.
152307 FMD ML Shop Inventory (Valid For: Closed)
To account for the inventory balance of FMD's ML shop inventory.
152308 FMD Consumable Inventory (Valid For: Closed)
To track FMD consumable inventory.
152309 Key/Lock Shop Inventory (Valid For: Closed)
To track FMD consumable inventory.
152320 Road Drainage Pipe (Valid For: Closed)
Closed to posting 10/2014
152330 FMD Work Order Materials Inventory (was Tile Inventory) changed 12/27/2013 (Valid For: Univ)
Used to account for FMD inventory.
152600 Medical Center Store Inventory (Valid For: Univ)
Represents inventory at the Medical Center Bookstore.
153600 Gothic Bookstore: Inventory (Valid For: Univ)
Represents the cost of Gothic Bookshop trade books on hand.
153700 Cord Blood Unit Inventory (Valid For: Univ)
To account for cord blood inventory for Department of Pediatrics.
153701 Research Tissue (Valid For: Univ)
This G/L account should be charged with the cost of obtaining, processing, storing, and maintaining an inventory of surplus human tissue for use in research for the School of Medicine Research Foundation.
154100 Marine Laboratory Stockroom (Valid For: Univ)
Represents the inventory in the DUML stockroom.
154200 Radiology: X-ray Film Storeroom (Valid For: DUHS, Univ)
Represents inventory of radiology x-ray film.
154202 Radiology Films: Clinics (Valid For: DUHS)
154210 Radiation-Oncology (Valid For: DUHS)
To record inventory for items in the Duke Hospital Radiation-Oncology department.
154300 Hospital O.R.: Surgical Appliances (Valid For: DUHS)
Represents surgical appliances (normally implanted surgical prostheses) inventory.
154301 DNOR: Surgical Appliance Inventory (SAP) (Valid For: DUHS)
New account for the Surgical Appliance Inventory that will be managed through the SAP system.
154303 Duke North: Sterile Processing Inventory (Valid For: DUHS)
This is a new inventory account for the patient charge items that are in the Duke North Sterile Processing department.
154500 Pharmacy: Bulk Storage (Valid For: DUHS)
Represents value of the drug and pharmaceutical inventory. This reserve inventory is located in Duke North in three areas:
  • Room 0612 - Pharmacy Reserve Storage
  • Room 0412 - Walk-in Refrigerator
  • Room 0415 - Pharmacy Narcotic Cage
154501 LCHC Pharmacy Inventory (Valid For: DUHS)
154502 Pharmacy Satellite Inventory (Valid For: DUHS)
To carry the value of satellite inventory separate from Pharmacy Bulk Storage.
154503 Pharmacy Inventory - DMP (Valid For: DH, DUHS Corporate Finance)
Represents the value of the inventory at the Duke Medicine Pavilion pharmacy location.
154504 Pharmacy Storeroom Perpetual Inventory (Valid For: DH)
Represents the value of pharmacy storeroom inventory in the Omnicell system.
154600 DRHC Inventory (Valid For: DUHS)
154700 Materials Management: Dietary Supplies (Valid For: Closed)
154701 Dietary Non-Inventory Acct: Initial Balance Load (Valid For: DUHS)
154799 Dietary (Interfaces & Conversions) (Valid For: DUHS)
154800 Materials Management: Office Supplies (Valid For: Closed)
154801 Office Supplies Non-Inventory: Initial Balance Load (Valid For: DUHS)
154899 MM Office (Interfaces & Conversions) (Valid For: DUHS)
154900 Ambulatory Service Center: Inventory (Valid For: DUHS)
Represents surgical appliances inventory used by the Ambulatory Service center.
155100 Organ Perfusion Inventory (Valid For: DH)
This G/L account will be used to capture the value of organ perfusion inventory.
155200 Cath Lab Inventory (Valid For: DUHS)
For the Duke North Cath Lab Inventory.
155201 Cardiac Implantables Inventory (Valid For: DUHS)
To record inventory for cardiac implantables.
155202 EP Devices Inventory (Valid For: DH)
Used to account for inventory for EP Devices.
155203 EP Lab Inventory (Valid For: DH)
Used to account for inventory for the EP Lab.
155204 Pediatrics Cath Lab Inventory (Valid For: DH)
Used to account for inventory for the Pediatrics Cath Lab.
155205 Other Inventory - Telemetry/Mobile Cath (Valid For: DH)
Used to account for inventory for Telemetry and Mobile Cath.
155206 Cardiology Perpetual Inventory (Valid For: DH, DRH)
Used to account for Cardiology\'s perpetual inventory.
155300 Materials Management: Medical Supplies (Valid For: DUHS)
Represents Materials Management inventory of medical and surgical items located in Materials Management storerooms.
155301 Medical Supplies Inventory: Initial Balance Load (Valid For: DUHS)
155302 Inventory Owned by Allegiance (Valid For: DUHS)
155320 Interventional Radiology (Valid For: DUHS)
155329 Radiology Inventory Offset (Valid For: DH)
This G/L is used as part of the Radiology perpetual inventory system.
155330 Radiology Inventory Offset (Valid For: DUHS)
This G/L account should be used as an inventory offset account to create new perpetual inventory balance.
155340 GI Perpetual Inventory (Valid For: DH)
155369 Emergency Supply Management Inventory (Valid For: DH)
155399 Medical Supplies (Interfaces & Conversions) (Valid For: DUHS)
155400 Sterile Trays Service Cleaning Acct (Inventory) (Valid For: Closed)
155500 High Voltage Critical Material (Valid For: Univ)
Represents the inventory of underground utility line used by the High Voltage shop.
155600 Duke Hospital: Pharmacy: Clearing (Valid For: DUHS)
155610 Pharmacy - Perpetual Inventory (Valid For: Closed)
(CLOSED 12/2015 DH)
155699 Pharmacy Inventory - Initial Balance Load (Valid For: DH)
155700 Eye Center: Surgical Appliances Inventory (Valid For: DUHS)
Represents the inventory of surgical appliances at Duke Eye Center.
155800 Duke University Central Storeroom: Chemistry (Valid For: Closed)
155900 Physic's Storeroom Inventory (Valid For: Univ)
Represents inventory of electronic parts, tubing, and other lab supplies in the Physic's department's storeroom.
156000 Computer Store Inventory (Valid For: Univ)
Represents the Computer Store's inventory at the Bryan Center store.
156001 Technology Center Postage Inventory (Valid For: Univ)
To book and track inventory for postage bought/sold at the Duke Technology Center (aka Computer Store).
156100 University Store Inventory (Valid For: Univ)
Represents Duke University Store's inventory at the Bryan Center Store.
156200 Washtub Concessions Inventory (Valid For: Univ)
To establish a new inventory code to enable Washtub to track inventories separately.
156300 Lobby Shop Inventory (Valid For: Univ)
Represents inventory in the Bryan Center Lobby Shop.
156400 NCAA Floor Inventory (Valid For: Univ)
To establish a new inventory code to enable Washtub to track inventories separately.
156500 Washtub Law Inventory (Valid For: Univ)
Represents the inventory of mail order items offered in the Duke mail order catalogue.
156600 Washtub/Legacy Inventory (Valid For: Univ)
156700 Washtub/Coach’s Products Inventory (Valid For: Univ)
156800 Washtub: Mail Order Inventory (Valid For: Univ)
To establish a new inventory code to enable Washtub to track inventories separately.
156900 Iron Dukes Merchandise Inventory (Valid For: Univ)
To establish a new inventory code to enable Washtub to track inventories separately.
157000 Gardens Merchandise Inventory (Valid For: Univ)
To book and track an inventory for a new Stores department.
157100 Divinity School Store Inventory (Valid For: Univ)
To book and track an inventory for the Divinity School Store. Was used for the Marine Lab Store before FY2013.
157200 Card Gym Store Inventory (Valid For: Univ)
This G/L account should be used to book and track inventory for a new store at Card Gym (operated by Duke Stores).
157300 Nasher Museum Store Inventory (Valid For: Univ)
To book and Track inventory for a new store at the Nasher Museum of Art.
157400 East Campus Store Inventory (Valid For: Univ)
Represents inventory of the East Campus store.
157500 Diet and Fitness Store Inventory (Valid For: Univ)
Represents Duke Stores inventory of items sold at the Diet and Fitness Center.
157600 Materials Management: Annex (Valid For: DUHS)
157699 Materials Management: Annex (Interfaces & Conversions) (Valid For: DUHS)
1577** Inventory
157701 Inventory: O/P Pharmacy (Valid For: DUHS)
157702 Inventory: Childbirth (Valid For: DUHS)
157703 Inventory: OR (Valid For: DUHS)
157704 Inventory: RR (Valid For: DUHS)
157705 Inventory: Pharmacy (Valid For: DUHS)
157706 Inventory: IV Solutions (Valid For: DUHS)
157707 Miscellaneous Inventory (Valid For: DUHS)
name changed 7/1/2014 from Inventory - Implants
157708 Inventory: Anesthesiology (Valid For: DUHS)
157709 Inventory: Cat Scan Unit (Valid For: DUHS)
157710 Inventory: Radiology (Valid For: DUHS)
157711 Inventory: Endoscopy Lab (Valid For: DUHS)
157712 Inventory: MRI Unit (Valid For: DUHS)
157713 Inventory: Lab (Valid For: DUHS)
157714 Inventory: EKG (Valid For: DUHS)
157715 Inventory: Respiratory Therapy (Valid For: DUHS)
157716 Inventory: SS (Valid For: DUHS)
157717 Inventory: Blood Bank (Valid For: DUHS)
157718 Inventory: Physical Therapy (Valid For: DUHS)
157719 Inventory: Nuclear Medicine (Valid For: DUHS)
157720 Inventory: Radiation (Valid For: DUHS)
157721 Inventory: RCSM & PT (Valid For: DUHS)
157722 Inventory: Vascular Lab (Valid For: DUHS)
157723 Inventory: Emergency Room (Valid For: DUHS)
157724 Inventory: Dietary (Valid For: DUHS)
157725 Inventory: Housekeeping (Valid For: DUHS)
157726 Inventory: Linen (Valid For: DUHS)
157727 Inventory: ENG (Valid For: DUHS)
157728 Inventory: Onsite Management (Valid For: DUHS)
157729 Inventory: Cath Lab (Valid For: DUHS)
157730 Inventory: Pharmacy DCI Macon Pond (Opened Oct 2014) (Valid For: DHRH)
157731 Inventory: Pharmacy DCI Cary (Opened Oct 2014) (Valid For: DHRH)
157800 DCIS Inventory (Valid For: DUHS)
157900 Inventory - DAN (Valid For: DUHS Corporate Finance)
158100 Integrative Medicine Resource Store Inventory (Valid For: Univ)
Represents inventory for the store at the Duke Integrative Medicine Center.
158200 Uncle Harry's Inventory (Valid For: Univ)
Represents inventory at Uncle Harry's store.
158300 Store Inventory - Duke Clinics Gift Shop (Valid For: Univ)
To track inventory for the Pink Smock Duke Clinics Gift Shops.
158400 Store Inventory - Duke Med Pav Gift Shop (Valid For: Univ)
To track inventory for the Pink Smock Duke Medical Pavilion Gift Shops.
158500 DS Bryan Center Café (Valid For: Closed)
158600 Store Inventory - Duke Hospital North Gift Shop (Valid For: Univ)
To track inventory for the Pink Smock Duke Hospital North Gift Shops.
158700 Store Inventory - Duke Children\'s Hospital Gift Shop (Valid For: Univ)
To track inventory for the Pink Smock Duke Children\'s Hospital Bouncing Ball Gift Shops.
158800 Duke University Marine Lab Stores (Valid For: Univ)
Represents the dollar amount of inventory at the Duke University Marine Lab storeroom and bookstore.
158900 Communications Stockroom (Valid For: Univ)
Represents Tele/Video's inventory of telephone parts and instruments, wire, and microwave equipment used for repairs and installation of telephones.
159000 Marine Laboratory Dining Hall (Valid For: Closed)
Represents inventory at the DUML Dining Hall facility.
159100 Duke University Golf Course: Pro Shop (Valid For: Univ)
Represents the cost of inventory for golfing accessories and sportswear which are sold at the Golf Course Pro Shop.
159200 Duke Marine Lab Bookstore (Valid For: Closed)
159300 Duke University Press (Valid For: Univ)
Represents all production costs for Duke University Press books in inventory.
159356 Duke University Press: Books All (Valid For: Univ)
159400 Duke Card Office Inventory (Valid For: Univ)
Represents inventory of cards and related production materials for Duke Card System.
159500 Mailing Deposit Duke University (Valid For: Univ)
Represents postage inventory for campus mailrooms. Includes deposit on the postage meters which are used to stamp outgoing mail as well as stamps held for sale to the public, and bulk mail permit deposits held by the US Postal Service.
159600 Mailing Deposit Duke Hospital (Valid For: Closed)
159700 Reserves for Communication Stock Room (Valid For: Closed)
This G/L is used to account for a reserve to offset potential inventory obsolescence or shrinkage in the Communications Stock Room.
159800 Materials Management: Hospital Assist (Valid For: DUHS)
159801 Annex Inventory: Initial Balance Load (Valid For: DUHS)
159899 Hospital Assist (Interfaces & Conversions) (Valid For: DUHS)
159900 Materials Management Linen Distribution (Valid For: DUHS)
159901 Linen Distribution Inventory: Initial Balance Load (Valid For: DUHS)
159902 Internal Pipeline Linen Pay Cosign Purchase Clear (Valid For: DUHS)
160100 Long Term Investment Pool (Valid For: Investment Office Only )
Represents the book value of units in the pooled investment fund for endowment funds established prior to 07/01/91.
160103 Long Term Investment Pool: Old Participation (Valid For: Investment Office Only )
160108 Long-Term Investment Pool Participation Financial Aid (Valid For: Investment Office Only )
This G/L is used to track long-term pool ownership of financial aid endowment funds (610xxxx, 618xxxx, 660xxxx and 668xxxx)
160130 Social Choice Pool - Duke University NFA (Valid For: Univ)
The Social Choice Pool (SCP) has been setup as an alternative to the Long-Term Pool investment.
160131 Social Choice Pool - Duke University FA (Valid For: Univ)
The Social Choice Pool (SCP) has been setup as an alternative to the Long-Term Pool investment.
160132 Social Choice Pool - DUHS (Valid For: Univ, DUHS)
The Social Choice Pool (SCP) has been setup as an alternative to the Long-Term Pool investment.
160200 DUHS Completion Pool: Participation (Valid For: DUHS)
To establish an account for participation in the DUHS Completion Pool.
160500 FUQUA Special Growth Pool (Valid For: Closed)
160600 457 Plan Assets (Valid For: External Reporting Only)
160700 Pooled Endowment Principal: Bea Individ. Acct (Valid For: Closed)
160703 Pooled Endowment Principal: Bea Individ. Acct (Valid For: Closed)
161000 Investments in Transit (Valid For: DUHS, DUHS Corporate Finance)
This G/L account is to be used to record HSP investment purchases and sales temporarily on the date the transaction actually occurs.
161001 Short Term Cost DUHS Inc Portion HSP Invement Pool (Valid For: DUHS Corporate Finance)
161002 Short Term MTMDUHS Inc Portion HSP Invest Pool (Valid For: DUHS Corporate Finance)
161003 Long Term Cost DUHS Inc Portion HSP Invest Pool (Valid For: DUHS Corporate Finance)
161004 Long Term MTM DUHS Inc. Portion HSP Invest Pool (Valid For: DUHS Corporate Finance)
161005 Short Term Cost Gothic Inc Portion HSP Invest Pool (Valid For: DUHS Corporate Finance)
161006 Short Term MTM Gothic Inc. Portion HSP Invest Pool (Valid For: DUHS Corporate Finance)
161007 Long Term Cost Gothic Inc. Portion of HSP Invest Pool (Valid For: DUHS Corporate Finance)
161008 Long Term MTM Gothic Inc. Portion HSP Invest Pool (Valid For: DUHS Corporate Finance)
161009 Short Term Cost Legacy Pool Portion HSP Invest Pool (Valid For: DUHS Corporate Finance)
161010 Short Term MTM Legacy Pool Portion HSP Invest Pool (Valid For: DUHS Corporate Finance)
161011 Long Term Cost Legacy Pool Portion HSP Invest Pool (Valid For: DUHS Corporate Finance)
161012 Long Term MTM Legacy Pool Portion HSP Invest Pool (Valid For: DUHS Corporate Finance)
161013 Short Term Cost Unpledged Collateral (Valid For: DUHS Corporate Finance)
161014 Short Term MTM Unpledged Collateral (Valid For: DUHS Corporate Finance)
161015 Long Term Cost Unpledged Collateral (Valid For: DUHS Corporate Finance)
161016 Long Term MTM Unpledged Collateral (Valid For: DUHS Corporate Finance)
161017 Short Cost Pledged/Posted Collateral (Valid For: DUHS Corporate Finance)
161018 Short MTM Pledged Posted Collateral (Valid For: DUHS Corporate Finance)
161019 Long Term Cost Pledged Posted Collateral (Valid For: DUHS Corporate Finance)
161020 Long Term MTM Pledged Posted Collateral (Valid For: DUHS Corporate Finance)
161021 Short Term Cost DUHS Taxable Bond Invest Pool (Valid For: DUHS Corporate Finance)
161022 Short Term MTM DUHS Taxable Bond Invest Pool (Valid For: DUHS Corporate Finance)
161023 Long Term Cost DUHS Taxable Bond Invest Pool (Valid For: DUHS Corporate Finance)
161024 Long Term MTM DUHS Taxable Bond Invest Pool (Valid For: DUHS Corporate Finance)
1611**
161103 Long Term Investment Pool: New Participation (Valid For: Closed)
161800 Investment in Duke Medical Strategies, Inc. (Valid For: Closed)
161900 Investment In GP (Valid For: Univ)
To record University investment in Gift Properties.
162000 Investment in St Joseph JV (Valid For: DUHS, Univ)
162001 Valuation Allowance (Valid For: DUHS)
162100 Investment in Durham Realty, Inc (Valid For: Univ)
162200 Investment in DUMAC (Valid For: Univ)
162300 DMA Investment in Medanta Duke Research Institute (Valid For: Duke Global)
Represents the book value of the investment in Duke Medicine Asia
162400 Investment in Subsidiary Corp - Treasury (Valid For: Univ)
This G/L will be used to track corporate funds from Treasury provided to sub-corps. (Created 6/2015)
162500 Durham Asset Management Company (Valid For: Closed)
Represents the book value of Duke University Medical Center's investment in Durham Asset Management Corporation, a wholly owned separate support corporation of Duke University.
162503 Durham Asset Management Company (DAMCO) (Valid For: DUHS)
162600 Investment in Duke Medical Strategies, Inc (Valid For: Investment Office Only )
Represents Capital Investment in Wellpath Community Health Plans held by Duke University Health Systems.
162603 Investment in Duke Medical Strategies Inc. (Valid For: Investment Office Only )
162700 Investment In Wellpath Community Health Plans (Valid For: Investment Office Only )
Represents Capital Investment in Wellpath Community Health Plans held by Duke Medical Strategies.
162800 Investment in Applied Chemical Concepts, Inc (Valid For: Investment Office Only )
Represents Capital Investment in Applied Clinical Concepts, Inc. held by Duke University.
162900 Investment: Fearrington (Valid For: Investment Office Only )
Represents Capital Investment in a project at Fearrington Village.
163000 Marketable Securities (Valid For: Investment Office Only )
Represents the book value of marketable securities purchased within investment pools or as specific investments of particular funds. Examples of investments classified in this G/L account would be money market instruments, common and preferred stocks, and bonds.
163001 Charitable Remainder Trust Short Term Invest Fund (Valid For: Univ)
Represents implementation of the investing Charitable Remainder Trusts (CRT’s) in the Long Term Pool
163003 Marketable Securities (Valid For: Investment Office Only )
163004 Posted Securities (Valid For: DUHS)
163005 Marketable Securities - DCC - PCL (Valid For: DUHS Corporate Finance)
This G/L should be used to separately identify marketable securities related to the new DCC Privacy/Cyber Liability (PCL) cell.
163006 Marketable Securities - DCC - IL (Valid For: DUHS Corporate Finance)
This G/L should be used to separately identify marketable securities related to the new DCC International Liability (IL) cell.
163009 Market Value of Securities (Valid For: Investment Office Only )
For use in recording mark to market on accounts 163000/163003.
163010 Mkt Value Posted Securities (Valid For: DUHS)
This account should be used to record mark-to-market on collateralized securities in G/L 163004.
163100 Investment Valuation Account (Valid For: DUHS)
163101 Investment Valuation Account - DCC - PCL (Valid For: DUHS Corporate Finance)
This G/L should be used to separately identify unrealized gains and losses related to the new DCC Privacy/Cyber Liability (PCL) cell.
163102 Investment Valuation Account - DCC - IL (Valid For: DUHS Corporate Finance)
This G/L should be used to separately identify unrealized gains and losses related to the new DCC International Liability (IL) cell.
164000 Other Investments (Valid For: DUHS, Univ)
Represents the book value of less readily marketable securities (than those carried in G/L account 163000) purchased within investment pools or as specific investments of particular funds. Examples of investments classified in this G/L account would be real estate and insurance policies.
164003 Other Investments (Valid For: DUHS)
164100 Duke Hospital: Durham Casualty Co., Ltd (Valid For: Closed)
Represents Duke Hospital's equity investment in the Durham Casualty Insurance Company.
164200 Duke Hospital: Other Investments (Valid For: DUHS, Univ)
Represents non-pooled investments in the Current Unrestricted cost object belonging to Duke Hospital.
164203 Duke Hospital: Other Investments (Valid For: DUHS)
164300 Duke Hospital Investment in Duke Affiliated Physicians Inc (Valid For: Closed)
Represents Duke Hospital's equity investment in Duke Affiliated Physicians, Inc., a wholly owned subsidiary of Duke University.
164400 Duke University Health System Investment in Durham County Hospital Corporation (DCMC) (Valid For: DUHS, Univ)
Represents Duke University Health System's equity investment in Duke Regional Hospital.
164500 Duke University Health System: Investment in PLPCC (Valid For: Univ, DUHS)
Represents Duke University Health System\'s equity interest in Provider-Led, Patient-Centered Care, LLC(PLPCC).
164600 DUHS Investment: United Methodist Retirement Home (Valid For: DUHS)
Represents Duke University Health System's equity investment in Duke Raleigh Hospital.
1647**
164700 Duke University Health System - Investment in Health System Medical Strategies (Valid For: DUHS)
Represents Duke University Health System's equity investment in Galloway Ridge Associated, to develop a continuing care retirement community.
164703 DUHS Investment: Health System Medical Strategies (Valid For: DUHS)
164800 Investment in Duke: GMC, LLC (Valid For: DUHS)
164900 Allowance for Cost of Disposal (Valid For: DUHS, Univ)
Represents a contra-asset account to create a reserve for selling expenses associated with Real Estate Gifts.
165000 North Carolina Trust Company Charitable Trust Assets (Valid For: DUHS, Univ)
Represents investments of Charitable Trust's which are managed by North Carolina Trust Company.
165001 Outside Trusts (Valid For: Univ)
This G/L is to be used for the remainder trusts managed by outside organizations.
165100 Wellpath Sale Escrow (Valid For: DUHS)
165200 Investment in DLP Healthcare LLC (Valid For: DUHS)
This G/L is used to account for assets associated with the investment in the DLP Healthcare LLC (joint venture).
165210 Investment in Indigo Health (Valid For: DUHS)
DUHS equity interest in Indigo Health
165300 Investment in TEC Holding Co., LLC (Valid For: DUHS)
This G/L is used to account for assets associated with the investment in the joint venture with AmSurg.
165400 Investment in Experience Health (Valid For: DUHS Corporate Finance)
GL account for investment in Experience Health, joint venture with Blue Cross.
169100 Interest in Duke Endowment (Valid For: External Reporting Only)
Represents the portion of the Duke Endowment's assets (at market value) from which the University derives unrestricted income.
169200 Interest in Funds Held by Others (Valid For: External Reporting Only)
Represents other externally managed trust assets (at market value) from which the University derives unrestricted income.
169900 Market Value of Investments (Valid For: External Reporting Only)
169901 Market Value: Short Term Debt (Valid For: External Reporting Only)
169902 Market Value: Endowment Specific (Valid For: External Reporting Only)
169903 Market Value of Investments (Valid For: DUHS)
169904 Market Value: Nonpooled Investments (Valid For: External Reporting Only)
170100 Land (Valid For: DUHS, Univ)
170200 Land Improvements (Valid For: DUHS, Univ)
171000 Building Shell (Valid For: DUHS, Univ)
172100 Building Service Machinery and Equipment (Valid For: DUHS, Univ)
172200 Other Building Facilities (Valid For: DUHS, Univ)
172300 Inside Piping and Wiring (Valid For: DUHS, Univ)
172400 Outside Piping and Wiring (Valid For: DUHS, Univ)
172700 Permanent Interior Furnishings (Valid For: DUHS, Univ)
173900 Capitalized Leased Assets (Valid For: DUHS, Univ)
174000 Ships and Vessels (Valid For: DUHS, Univ)
174300 High Value Assets (Valid For: Closed)
174600 Agency Owned Real Property (Valid For: DUHS, Univ)
174700 Government Owned Property (Valid For: DUHS, Univ)
174800 Agency Owned Personal Property (Valid For: DUHS, Univ)
174900 Government and Agency Owned Property: Contra Account (Valid For: DUHS, Univ)
175000 Machinery and Equipment (Valid For: DUHS, Univ)
175100 Vehicles (Valid For: DUHS, Univ)
176100 Newspapers and Periodicals (Valid For: DUHS, Univ)
176200 Library Major Sets (Valid For: DUHS, Univ)
176300 Library Monographs (Valid For: DUHS, Univ)
176400 Library Binding Charges (Valid For: DUHS, Univ)
176500 Duke Press and Library Exchange (Valid For: DUHS, Univ)
176600 Library Monographic Series (Valid For: DUHS, Univ)
176700 Library Non-Book Materials (Valid For: DUHS, Univ)
176800 Library Rare Books (Valid For: DUHS, Univ)
176900 Fine Art (Valid For: DUHS, Univ)
177100 Furniture and Furnishings (Valid For: DUHS, Univ)
177200 Office Machines and Equipment (Valid For: DUHS, Univ)
177300 Midrange and Mainframe Computers (Valid For: DUHS, Univ)
177400 Personal Computers (Valid For: DUHS, Univ)
177500 Construction/Renovation Minor Capital Acquisitions (Valid For: DUHS, Univ)
177600 Computer Software (Valid For: DUHS, Univ)
177700 Major Computer Software (Valid For: DUHS, Univ)
178000 Asset Under Construction: Buildings (Valid For: DUHS, Univ)
178300 Asset Under Construction: Equipment (Valid For: DUHS, Univ)
178600 Station Apparatus (Valid For: DUHS, Univ)
178700 Station Connections (Valid For: DUHS, Univ)
178800 Central Office Switcher (Valid For: DUHS, Univ)
178900 Large Private Branch Exchange (Valid For: DUHS, Univ)
179000 Underground Cable (Valid For: DUHS, Univ)
179100 Burried Cable (Valid For: DUHS, Univ)
179400 Cablevision Apparatus (Valid For: DUHS, Univ)
179500 Underground Conduit and Manholes (Valid For: DUHS, Univ)
179600 Microwave Equipment (Valid For: DUHS, Univ)
179700 Microwave Tower (Valid For: DUHS, Univ)
179800 Accrued Capital Invoices (Valid For: DH, DRH, DHRH, Univ, DUHS, DUAP)
This G/L is used to accrue capital invoices in a Fixed Asset G/L that is excluded from the fixed asset settlement process.
179900 Asset Retirement Costs (Valid For: Financial Accounting & GAAP Reporting , DUHS Corporate Finance)
179901 PP&E Equipment (Valid For: DUHS Corporate Finance)
Account to record DAN PP&E Equipment.
180000 Valuation Allowance on Assets Held for Sale (Valid For: DUHS)
180100 Accumulated Depreciation (Valid For: DUHS, Univ)
180101 Accumulated Depreciation – Asset Retirement Costs (Valid For: Financial Accounting & GAAP Reporting , DUHS Corporate Finance)
180120 Accumulated Depreciation (Valid For: DUHS Corporate Finance)
Account to record Accum Deprec for DAN.
190100 Auxiliaries' Prepaid Expenses (Valid For: Closed)
Represents prepaid expenses of the Auxiliaries, including contract fees to DUAA and maintenance agreements.
190200 Invoice Reduction (SAP) (Valid For: SAP Back Feed Use Only)
190300 Biweekly Payroll Suspense Account (Valid For: DUHS, Univ)
Represents undistributed payroll charges for biweekly employees whose master record has been deleted from the system due to termination. Any charges on this account must be identified and transferred to the appropriate cost object.
190400 Duke Press: Advance Royalties Domestic (Valid For: Univ)
Represents payment of royalties to authors by Duke Press in advance of royalties being earned.
190456 Duke University Press: Advance Royalities Foreign (Valid For: Univ)
190500 Coal Inventory: West Campus (Valid For: Closed)
Represents inventory account to record purchases of coal for use in the heating plant. Includes freight-in and demurrage charges. Closed to posting 10/2014.
190600 SAP Goods Receipt/Invoice Receipt Clearing Account (Valid For: SAP Back Feed Use Only)
190610 GR/IR Delivered Not Invoiced (Valid For: DUHS, Univ)
190620 GR/IR Invoiced Not Delivered (Valid For: DUHS, Univ)
190630 GR/IR Internal Ordering Activities (Valid For: DUHS, Univ)
190640 GR/IR Sterile Trays Processing (Valid For: DUHS)
190699 GR/IR (Interfaces & Conversions) (Valid For: DUHS, Univ)
190700 Supplier Cash Discounts Clearing (SAP) (Valid For: SAP Back Feed Use Only)
Represents a clearing account to record discounts which have been credited to the originating department's cost object.
190800 Duke Hospital Food and Nutrition Inventory (Valid For: DUHS)
Represents the food and supplies inventory for Duke Hospital's Food and Nutrition Services department.
190900 Freight Clearing Account (Valid For: SAP Back Feed Use Only)
190925 Optifreight Program Prepaid (Valid For: DH, DRH, DHRH, DUHS, DUAP, DUHS Corporate Finance)
Represents the asset value of jet fuel inventory.
191000 Duke University Athletic Association (Valid For: Univ)
Represents deferred expenses of the athletic department. Expenses are charged to this G/L account, then distributed to the appropriate expense cost object in the new fiscal year.
191100 Goods Receipt/Invoice Receipt Clearing: Freight (Valid For: Procurement Services Only)
Represents deferred expenses of the athletic department. Expenses are charged to this G/L account, then distributed to each game expense cost object in the new fiscal year.
191199 Freight Reconciliation Account (Valid For: DUHS, Univ)
191200 Thomas Center Deferred Expense (Valid For: Univ)
Represents deferred expenses related to the operations of the Thomas Executive Education Center.
191300 Duke University Press (Valid For: Univ)
Represents production cost for books published by Duke Press.
191301 MS Cleanup (Valid For: Univ)
To accurately record book expenses related to Manuscript Cleanup.
191302 Duke University Press: Copyediting (Valid For: Univ)
191303 Duke University Press: Proofreading (Valid For: Univ)
191304 Duke University Press: Indexing (Valid For: Univ)
191305 Duke University Press: Translation (Valid For: Univ)
191306 Duke University Press: Developmental Edit (Valid For: Univ)
191307 Duke University Press: Miscellaneous Other (Valid For: Univ)
191308 Duke University Press: Typesetting (Valid For: Univ)
191309 Duke University Press: Keyboarding (Valid For: Univ)
191310 Alterations (Valid For: Univ)
To accurately record book expenses related to editorial alterations (EA) and author corrections (AA).
191311 Duke University Press: EA (Valid For: Univ)
191312 Duke University Press: Miscellaneous Other (Valid For: Univ)
191313 Duke University Press: Art Permissions/Reproduction (Valid For: Univ)
191314 Duke University Press: Figure/Map Drawing (Valid For: Univ)
191315 Duke University Press: Scanning (Valid For: Univ)
191316 Duke University Press: Art Prep (Valid For: Univ)
191317 Duke University Press: Separations (Valid For: Univ)
191318 Duke University Press: Copyrights (Valid For: Univ)
191319 Duke University Press: Prepress (Valid For: Univ)
191320 Duke University Press: Press (Valid For: Univ)
191321 Duke University Press: Paper (Valid For: Univ)
191322 Printing (Valid For: Univ)
To accurately record book expenses related to printing New Books, US Produced.
191323 Duke University Press: Cloth Bind (Valid For: Univ)
191324 Duke University Press: Print/Bind AA's (Valid For: Univ)
191325 Duke University Press: Inserts (Valid For: Univ)
191326 Duke University Press: Cover Prepress/Paper (Valid For: Univ)
191327 UK Printing (Valid For: Univ)
To accurately record book expenses related to printing Frontlist books printed in the UK to include paperback and hardcover.
191328 Duke University Press: Cover Proof (Valid For: Univ)
191329 Vendor Shipping (Valid For: Univ)
To accurately record book expenses related to shipping and freight cost for all print and manufacturing vendors.
191330 Duke University Press: Mailing Prep (Valid For: Univ)
191331 Duke University Press: Subscriber Postage (Valid For: Univ)
191332 Duke University Press: Packaging (Valid For: Univ)
191333 Duke University Press: Postage/Delivery (Valid For: Univ)
191334 Duke University Press: Drop Ships (Valid For: Univ)
191335 Duke University Press: Bulk Freight (Valid For: Univ)
191336 Duke University Press: Miscellaneous Other (Valid For: Univ)
191337 Duke University Press: Reprints/Offset (Valid For: Univ)
191338 Reprints (Valid For: Univ)
To accurately record book expenses related to manufacturing costs for reprints (Digital or Offset). Includes covers and text.
191339 Duke University Press: Reprints/Cover (Valid For: Univ)
191340 Duke University Press: Miscellaneous Other (Valid For: Univ)
191341 Duke University Press: Freelance Text Design (Valid For: Univ)
191342 Duke University Press: Freelance Cover Design (Valid For: Univ)
191343 XML Electronic Format (Valid For: Univ)
To accurately record book expenses related to capturing the cost by typesetting vendors for creating XML. This will also include the cost of creating XML by third party vendors.
191344 Duke University Press: Mailing Services (Valid For: Univ)
191345 E-Pub/Web Ready File (Valid For: Univ)
To accurately record book expenses related to E-Pub creation costs from vendors in addition to BV, and the creation of web-ready PDF's.
191346 Duke University Press: File markup (Valid For: Univ)
191355 Full Service Fees (Valid For: Univ)
To accurately record book expenses related to Full Service Fee.
191365 Duke University Press - Books Editiorial Expense Clearing (Valid For: Univ)
191400 Bulk Mail Room (Valid For: Closed)
Represents the postage clearing account for bulk mail. All checks for bulk mail postage, which are made to the Postmaster - Durham, North Carolina should be deposited here.
191401 Bulk Mail Room Temporary Clearing Account (Valid For: Univ)
191500 Electricity Charges (Valid For: Univ)
Represents a clearing account for electricity charges from Duke Power for the substations serving the Duke Campus. Costs are distributed across the University monthly.
191600 Engineering School Library Service (Valid For: Closed)
Represents reimbursements from research grants, departmental funds, or personal finances in payment for computer-assisted bibliographic retrieval services provided to faculty, staff and students within the University.
191635 DUP Pooks Editorial Expenses (Valid For: Univ)
To debit Books Editorial expenses related to specific book titles that will receive a credit from an allocated existing fund source as designated by the fund.
191700 Fuqua Executive Education Deferred Expense (Valid For: Univ)
Represents prepaid expenses for the Fuqua Executive Education programs.
191800 Diesel Fuel Inventory: Duke Hospital North (Valid For: DUHS, Univ)
Represents the inventory for diesel fuel at Duke North.
191801 Diesel Fuel Inventory - Cancer Center (Valid For: DH, DUHS, DUHS Corporate Finance)
Represents the inventory for diesel fuel for the Cancer Center.
191802 Diesel Fuel Inventory - DMP (Valid For: DH, DUHS, DUHS Corporate Finance)
Represents the inventory for diesel fuel at DMP.
191850 Jet Fuel Inventory (Valid For: DH)
This GL is used to account for the jet fuel inventory.
191900 Fuel Oil #6 Inventory (Valid For: DUHS, Univ)
192000 Fuel Oil #2 Inventory (Valid For: Univ)
Represents Facilities Management's inventory of #2 fuel oil.
192100 Gross Receipts Tax (Valid For: Closed)
Represents expenditures for gross receipt tax, which are being deferred until the fiscal period for which they are applicable.
192200 Graduate Student Financial Aid (Valid For: Closed)
Represents a clearing account for financial aid from the professional schools, financial aid offices, and various departments for students in professional schools.
192300 Imprest Checks Clearing Account (Valid For: DUHS, Univ)
Represents a clearing account for imprest cash checks having more than six account cost objects. Because the imprest cash system can only distribute to up to six cost objects, any check over that must be distributed by journal voucher.
192500 Marine Lab Gas Cylinder Rental (Valid For: Closed)
192600 Prepaid Pension Cost (Valid For: External Reporting Only)
192700 Interest Rate Swap: Fair Value (Valid For: External Reporting Only)
192800 Computer Repair Inventory (Valid For: Closed)
Represents the cost of parts held by Duke Stores Computer Repair for use in repairing microcomputers and peripherals.
192900 Transit: Diesel Fuel Inventory (Valid For: Univ)
Represents the dollar value of fuel on hand for use in University vehicles.
193000 DU Central Storeroom: Neurosciences (Valid For: Univ)
193100 Levine Science Research Storeroom Inventory (Valid For: Closed)
193200 Medical Sciences Research Storeroom Inventory (Valid For: Closed)
193500 Hospital Trust Fund Reserve (Valid For: Closed)
193600 DS: Burger King Inventory (Valid For: Closed)
193800 Stores: Warehouse Distribution Inventory (Valid For: Univ)
Represents the cost of inventory held by Duke Stores in the warehouse facility at 3161 Hillsborough Road.
193900 Office Products Fax Machines Inventory (Valid For: Closed)
Represents the cost of fax machines and supplies held by Duke Stores Fax Sales and Rental.
194000 Terrace Shop Inventory (Valid For: Univ)
Represents the cost of inventory held by the shop in the Duke Gardens.
194100 Physics Instrument Shop (Valid For: Univ)
Represents materials purchased for resale which are used in the day to day operation of the Physics instrument shop.
194200 Store Inventory - Hospital Distribution (Valid For: Univ)
To track inventory for the Hospital Gift Shops Distribution Center.
194300 Office Products: Equipment (Valid For: Closed)
Represents office equipment for resale to Duke community held by Office Products.
194400 Office Products: Supplies (Valid For: Closed)

Represents office machine supplies for resale to Duke community held by Office Products.

194600 Key Shop Inventory (Valid For: Closed)
194700 IBM Gift Credits (Valid For: Univ)
Represents retail equipment credits from IBM received as part of IBM's matching gifts program. The asset remains until the University uses the credits to purchase IBM equipment.
194800 Prepaid Insurance: Duke University (Valid For: DUHS, Univ)
Represents premium charges for property and casualty insurance for Duke University, Duke Medical Center and the Marine Lab which apply to future periods.
194900 Allegiance Risk Profit/Loss Settlement Account (Valid For: Closed)
195000 Purchasing Department: EBSCO (Valid For: Closed)
Represents a clearing account for expenditures made for the purchase of subscriptions through EBSCO plus an approximate 10% administrative handling fee charged by EBSCO and paid by the Material Support department.
195100 Purchasing Department Gas Cylinder Rental (Valid For: Closed)
195200 Quarry Stone (Palletized) (Valid For: Univ)
195202 Quarry Stone (Old Stone/Non-Palletized) (Valid For: Univ)
195300 Stores Inventory Clearing (Valid For: Closed)
Represents a clearing G/L account for Stores inventory. Entries to this G/L account should only be prepared or expressly authorized by the Duke Stores business office.
195301 Stores Internal Inventory Purchases (Valid For: Univ)
195302 Stores Vendor Returns (Valid For: Univ)
195600 Cambridge Inn North Inventory (Valid For: Closed)
195700 Scholarships (Valid For: DUHS, Univ)
Represents a clearing G/L account for Pell grants, DUAA Scholarships, and miscellaneous scholarships. Money is extended to students from this G/L account and reimbursed to this account when the grant money is received. At fiscal year end, this G/L account should be zero.
195900 Office Machines Service Department: External Supplies (Valid For: Closed)
Represents non-stock office machine supplies for resale to Duke community.
196000 Student Loans: Other (Valid For: DUHS)
Represents a clearing account for student loan checks mailed to students.
196100 Foreign Abroad: Summer Term II Deferred Expenses (Valid For: Univ)
Represents expenses paid before June 30 for the foreign abroad program's second summer term which is part of the next fiscal year.
196200 Foreign Abroad: Academic Year Deferred Expenses (Valid For: Univ)
Represents deferred expenses for Foreign Abroad's academic year programs.
196400 DS: Perkins Coffee Bar (Valid For: Univ)
Represents Dining Service's inventory for the coffee cart in Perkin's Library.
196700 Surgery Instrument Shop (Valid For: Closed)
Represents materials purchased for resale which are used in the day to day operation of the shop.
196710 E&O Inventory (Valid For: Univ)
This G/L account should be used to record DUMC E&O shop inventory.
196799 Inventory offset Account (Valid For: Univ)
This G/L account should be used to transition surgical instruments inventory into all E&O inventory accounts.
196800 Materials Management Stockless Hospital Assist Consignment Inventory (Valid For: DUHS)
Represents inventory held by Baxter in their Morrisville warehouse which was bought by Duke University as part of the stockless hospital inventory program.
197000 Telephone Charges (Valid For: Closed)
Represents a clearing account for toll calls billed by GTE and AT & T which will be distributed across the University.
197100 Hospital O.R.: Reserve for Obsolete Surgical Appliances Inventory (Valid For: DUHS)
Represents an G/L account used as a reserve for obsolete surgical appliances inventory. The inventory is expensed in the year that it is determined to be obsolete and reserved for in this G/L account until it is physically removed from inventory.
197200 Materials Management: Reserve for Obsolete Medical Supplies Inventory (Valid For: DUHS)
Represents an G/L account used as a reserve for obsolete inventory. The inventory is expensed in the year that it is determined to be obsolete and reserved for in this G/L account until it is physically removed from inventory.
197300 Talent Identification Program (Valid For: Univ)
Represents deferred expenses resulting from revenue matching in the TIP program.
197305 Accrued Expense Pre-College (Valid For: Closed)
To identify accrued expenses and revenue for appropriate cost object.
197306 Accrued Expense Administration (Valid For: Closed)
To identify accrued expenses and revenue for appropriate cost object assignment at year-end closing.
197322 Accrued Expense Duke East (Valid For: Closed)
To identify accrued expenses and revenue for appropriate cost object assignment at year-end closing.
197323 Accrued Expense Duke West (Valid For: Closed)
To identify accrued expenses and revenue for appropriate cost object assignment at year-end closing.
197324 Accrued Expense Marine Lab (Valid For: Closed)
To identify accrued expenses and revenue for appropriate cost object assignment at year-end closing.
197325 Accrued Expense Davidson (Valid For: Closed)
To identify accrued expenses and revenue for appropriate cost object assignment at year-end closing.
197326 Accrued Expense ASU (Valid For: Closed)
To identify accrued expenses and revenue for appropriate cost object assignment at year-end closing.
197327 Accrued Expense Kansas (Valid For: Closed)
To identify accrued expenses and revenue for appropriate cost object assignment at year-end closing.
197328 Accrued Expense Chapman (Valid For: Closed)
To identify accrued expenses and revenue for appropriate cost object assignment at year-end closing.
197329 Accrued Expense Leadership (Valid For: Closed)
To identify accrued expenses and revenue for appropriate cost object assignment at year-end closing.
197330 Accrued Expense Ghost Ranch (Valid For: Closed)
To identify accrued expenses and revenue for appropriate cost object assignment at year-end closing.
197331 Accrued Expense Costa Rica (Valid For: Closed)
To identify accrued expenses and revenue for appropriate cost object assignment at year-end closing.
197332 Accrued Expense Rockies (Valid For: Closed)
To identify accrued expenses and revenue for appropriate cost object assignment at year-end closing.
197333 Accrued Expense Mountain Lake (Valid For: Closed)
To identify accrued expenses and revenue for appropriate cost object assignment at year-end closing.
197334 Accrued Expense France (Valid For: Closed)
To identify accrued expenses and revenue for appropriate cost object assignment at year-end closing.
197335 Accrued Expense England (Valid For: Closed)
To identify accrued expenses and revenue for appropriate cost object assignment at year-end closing.
197336 Accrued Expense Italy (Valid For: Closed)
To identify accrued expenses and revenue for appropriate cost object assignment at year-end closing.
197337 Accrued Expense Greece (Valid For: Closed)
To identify accrued expenses and revenue for appropriate cost object assignment at year-end closing.
197342 Accrued Expense Wake Forest (Valid For: Closed)
To identify accrued expenses and revenue for appropriate cost object assignment at year-end closing.
197343 Accrued Expense P.A.R.I (Valid For: Closed)
To identify accrued expenses and revenue for appropriate cost object assignment at year-end closing.
197400 Dining Services: LSRC Cafeteria (Valid For: Closed)
197500 Goodwill (Valid For: DUHS, Univ)
197600 Capitalized Bond Issue Costs (Valid For: DUHS, Univ)
Represents the change in accounting methodology. Duke will capitalize and amortize the issue costs associated with Duke University Health System bond issues.
197602 Bond Issue Costs (Valid For: External Reporting Only)
Adjust all amortization related to Bond Issue Costs and Discounts to a 5-4-4 basis similar to those that were set up for Bond Interest. This is to keep these accounts separate from the accounts that the University uses to post the related amortization expense on a calendar month basis.
197603 Capitalized Bond Issues Cost (Valid For: DUHS)
197700 Water Charges (Valid For: Univ)
Represents a clearing account for water charges from City of Durham for four main meters on West Campus and eleven meters on East Campus. Costs are distributed across the University monthly.
197800 Prepaid Interest: Bond Issues (Valid For: DUHS, Univ)
Represents prepaid interest expense on Duke University's Bond issues.
197803 Prepaid Interest: Bond Issues (Valid For: DUHS)
197900 Other Deferred Charges (Valid For: DUHS, Univ)
Represents sundry expenditures which are being deferred until the fiscal period for which they are applicable, to be prorated over a period of months or until an appropriate G/L account can be charged.
197901 Other Deferred Charges: Federal Excise Tax (Valid For: DUHS)
197903 Other Deferred Charges (Valid For: DUHS)
197904 Other Deferred Charges - DCC - PCL (Valid For: DUHS Corporate Finance)
This G/L should be used to separately identify deferred charges related to the new DCC Privacy/Cyber Liability (PCL) cell.
197905 Other Deferred Charges - DCC - IL (Valid For: DUHS Corporate Finance)
This G/L should be used to separately identify deferred charges related to the new DCC International Liability (IL) cell.
197950 Duke Regional Hospital: Prepaid Lease (Valid For: DUHS)
197951 Other Long Term Assets (Valid For: DUHS)
197969 Commissioned Police Officers Plan Fringe Benefit Clearing Account (Valid For: DUHS)
198000 Fringe Benefits - LTD (Valid For: External Reporting Only)
198100 Fringe Benefits - D U Admin Benefits Plans (Valid For: Univ)
198200 Fringe Benefits - Medical Care Health Care Plan Manager (Valid For: DUHS, Univ)
198400 Fringe Benefits - Benefits Administration Office (Valid For: Univ)
198500 Fringe Benefits - Long Term Disability Insurance (Valid For: DUHS, Univ)
198600 Fringe Benefits - Insurance - Group Life (Valid For: Closed)
198700 Fringe Benefits - Parking Subsidy (Valid For: Univ)
198800 Fringe Benefits - Pension Program - Non-Academic (Valid For: Univ)
198900 Fringe Benefits - Benefits Statements (Valid For: Closed)
199000 Fringe Benefits - Pension Program - Academic and Staff (Valid For: DUHS, Univ)
199100 Fringe Benefits - Employee Service Awards (Valid For: Univ)
199200 Fringe Benefits - Social Security (Valid For: DUHS, Univ)
199300 Fringe Benefits - Unemployment Insurance (Valid For: Univ)
199301 Fringe Benefits - Flexible Spending Administration (Valid For: Univ)
199400 Fringe Benefits - Survivors Benefits (Valid For: Univ)
199500 Fringe Benefits - Employee Health and Live for Life (Valid For: Univ)
199600 Fringe Benefits - Tuition Grants (Valid For: Univ, DUHS)
199700 Fringe Benefits - Educational Assistance Plan (Valid For: Closed)
(Closed 11/2014)
199701 Fringe Benefits – Employee Tuition Assistance Program (Valid For: DUHS, Univ)
Represents the cost of employee reimbursement of tuition for classes taken at Duke or any other higher education institution.
199800 Fringe Benefits - Worker's Compensation Insurance and Ergonomics (Valid For: Univ)
199900 Fringe Benefits Recharged (Credit) (Valid For: Univ)
199901 Fringe Pool Over (Under) Recovery FY 03-04 (Valid For: Closed)
199902 Fringe Pool Over (Under) Recovery FY04-05 (Valid For: Closed)
199903 Fringe Pool Under (Over) Recovery FY 05-06 (Valid For: Closed)
FY 06 layer for fringe rate
199904 Fringe Pool Over (Under) Recovery FY 06-07 (Valid For: Closed)
199905 Fringe Pool Over (Under) Recovery FY 07-08 (Valid For: Closed)
199906 Fringe Pool Over (Under) Recovery FY 08-09 (Valid For: Closed)
199907 Fringe Pool Over(Under) Recovery FY09-10 (Valid For: Closed)
199908 Fringe Pool Over (Under) Recovery FY10-11 (Valid For: Closed)
This GL is used to account for fringe pool over (under) recovery for FY11.
199909 Fringe Pool Over (Under) Recovery FY11-12 (Valid For: Financial Accounting & GAAP Reporting )
Used for FY12 Fringe Benefit entries.
199910 Fringe Pool Over (Under) Recovery FY12-13 (Valid For: Financial Accounting & GAAP Reporting )
This G/L is used to account for fringe pool over (under) recovery for FY13.
199911 Fringe Pool Over (Under) Recovery FY13-14 (Valid For: Financial Accounting & GAAP Reporting )
This G/L is used to account for fringe pool over (under) recovery for FY14.
199912 Fringe Pool Over (Under) Recovery FY14-15 (Valid For: Financial Accounting & GAAP Reporting )
This G/L is used to account for fringe pool over (under) recovery for FY15.
199913 Fringe Pool Over (Under) Recovery FY15-16 (Valid For: Financial Accounting & GAAP Reporting )
This G/L is used to account for fringe pool over (under) recovery for FY16. (Created 07/2015)
199914 Fringe Pool Over (Under) Recovery FY16-17 (Valid For: Financial Accounting & GAAP Reporting )
This G/L is used to account for fringe pool over (under) recovery for FY17.  (Created 07/2016)\r\n
199915 Fringe Pool Over (Under) Recovery FY17-18 (Valid For: Financial Accounting & GAAP Reporting )
This G/L is used to account for fringe pool over (under) recover for FY18. (Created 07/2017)<\r\n
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: Univ)
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)
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)
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)
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.
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)
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: DUHS, Univ)
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: Univ, DUHS)
Represents the 1.5% holdback on federal tax deposits. This 1.5% is subsequently remitted to the Internal Revenue Service the following month.
211900 N. C. 1.5% Remainder (Valid For: Univ, DUHS)
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.
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.
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 Hypothetical Tax for Int\'l Assignees (Valid For: Univ, DUHS)
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.
214800 Tax Deposit Clearing (Valid For: Univ, DUHS)
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)
214920 State Unemployment Tax - Virginia (Valid For: Univ, DUHS)
214925 State Unemployment Tax - Florida (Valid For: Univ, DUHS)
214926 State Unemployment Tax - Tennessee (Valid For: Univ, DUHS)
214927 State Unemployment Tax - Texas (Valid For: Univ, DUHS)
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.
221000 Due to Current Unrestricted Fund (Valid For: Univ)
221003 Due to Current Unrestricted Fund (Valid For: DUHS)
223000 Due to Current Restricted Fund (Valid For: Univ)
224000 Due to Current Unrestricted Funds: Allocated (Valid For: DUHS, Univ)
225000 Due to Loan Funds (Valid For: DUHS)
226000 Due to Endowment Funds (Valid For: DUHS)
227000 Due to Plant Funds (Valid For: DUHS, Univ)
227001 Due to Plant Funds: Current Portion (Valid For: DUHS)
228000 Due to Agency Funds (Valid For: DUHS)
228900 Internal Loan: Payable (Valid For: Univ)
229000 Group Investments Funds (Valid For: DUHS, Univ)
Represents payables for advances received by one fund as temporary borrowing from another fund with the expressed intent that the borrowed funds will be returned.
231800 Patient Refund Clearing Account (Valid For: DUHS)
This account will be used as part of the refund process. It will function similar to a cash clearing account.
231801 Other Payor Refund (Valid For: DUHS)
To post accruals related to the potential refunds owed to third party payors based on third party payor contracts.
231802 DRaH DCI Tiger Patient Refund Clearing (Valid For: DRH)
This account is the refund clearing account for the AR managed by McKesson for the outpatient cancer business (formerly Cancer Centers of North Carolina).
231900 Patient Service Deposits (Valid For: DUHS)
232000 Police Employee Deposits (Valid For: Univ)
Represents deposits made by Duke Police employees to the Duke Police offices retirement plan. These funds are subsequently transferred to one of Duke employees retirement plan (9526050.)
235000 Marine Laboratory Deposits (Valid For: Univ)
Represents class, dorm, apartment, key and phone deposits made by students at Duke University Marine Lab.
235500 Admission Deposits: Undergraduate (Valid For: DUHS, Univ)
237500 Signature Select Loan: Bad Debt Reserve (Valid For: Univ)
237600 Signature Select Loan: Medical School (Valid For: Univ)
237700 Signature Select Loan: Law School (Valid For: Closed)
237800 Signature Select Loan: Graduate School (Valid For: Closed)
237900 Signature Select Loan: Fuqua School of Business (Valid For: Closed)
238000 Signature Select Loan: Nicholas School of the Environment (Valid For: Univ)
238100 Signature Select Loan: Divinity School (Valid For: Univ)
238200 Signature Select Loan: School of Nursing (Valid For: Closed)
239000 Sundry Deposits (Valid For: DUHS, Univ)
Represents miscellaneous required deposits received by Duke University that will either be returned to the depositor or absorbed as revenue at a future date, whichever is applicable.
240500 Prepaid Residential Cable Service (Valid For: DUHS, Univ)
240501 Prepaid Residential Local Telephone Service (Valid For: Univ)
240502 Prepaid Residential Paging Service (Valid For: Univ)
240503 Prepaid Residential Cellular Service (Valid For: Univ)
240504 Prepaid Residential Video IP Service (Valid For: Univ)
240600 Sponsored Programs Deferred Revenue (Valid For: Sponsored Programs Only)
240800 ATM Rent Revenue (Payment) Clearing (Valid For: Univ, Treasury Operations)
Treasury and Cash Management use this account to reclass payments to the proper revenue account.
240900 Deferred Premium Income (Valid For: DUHS)
240901 Deferred Premium Income - DCC - PCL (Valid For: DUHS Corporate Finance)
This G/L should be used to separately identify deferred premium income related to the new DCC Privacy/Cyber Liability (PCL) cell.
240902 Deferred Premium Income - DCC - IL (Valid For: DUHS Corporate Finance)
This G/L should be used to separately identify deferred premium income related to the new DCC International Liability (IL) cell.
241000 Law School Deferred Program Fees (Valid For: Univ)
Represents deferred revenue for Law School programs.
241400 Diet and Fitness Center Deferred Revenue (Valid For: DUHS, Univ)
Represents current deposits and programs fees paid in advance of the program.
241415 Deferred Revenue: DIM (Valid For: DUHS)
To record deferred revenue activity for Duke Center for Integrative Medicine
241416 Deferred Revenue - DHFC (Valid For: Univ, DUHS)
This G/L account should be used to record deferred revenue activity for Duke Health and Fitness Center
241417 Deferred Revenue Duke Integrative Medicine (Valid For: DUHS)
To isolate entries flowing from the new front end software system. (Created Nov/2014)
241500 Stedman Obesity Program Patient Deposits (Valid For: Closed)
241600 Deferred Revenue: Young Writers Camp (Valid For: Closed)
Represents deferred revenue received for continuing education summer and residential programs. Closed to posting 10/2014 - cc0010
241700 Fuqua Executive Education Deferred Revenue (Valid For: Univ)
Represents deferred revenue for the Fuqua Executive Education programs.
241800 Thomas Center Deferred Revenue (Valid For: Univ)
Represents deferred revenue related to the operations of the Thomas Executive Education Center.
242000 Duke Hospital Deferred Revenue: Food Services (Valid For: DUHS, Univ)
Represents deferred revenue from prepaid balances on debit cards used in the Duke Hospital cafeterias.
242100 Dining Services Deferred Revenue: Food (Valid For: Closed)
Represents deferred revenue obtained by Dining Services through academic year contracts. These contracts provide patrons a prepaid account for food services.  (Closed 3/2016)
242200 Dining Services: Deposit Clearing Account (Valid For: Univ)
Dining Services' clearing account for cash deposits. This G/L account should reconcile to zero at the end of each fiscal month.
242201 Merchants on Points (Valid For: Univ)
To split 242200. Will allow for grouping of types of transactions and facilitate reconciliation.
242202 Food/Flex (Valid For: Closed)
242203 FLUNCH (Valid For: Closed)
242204 Board Plan (Valid For: Closed)
242205 Faculty Charge Adjustments (Valid For: Univ)
242206 Merchants on Points Clearing (Valid For: Univ)
(Created 12/2014)
242207 DS - Food/Flex Clearing (Valid For: Univ)
242208 DS - FLUNCH Clearing (Valid For: Univ)
242209 DS - Board Plan Clearing (Valid For: Univ)
242210 Faculty Charge Clearing (Valid For: Univ)
Dining Services' clearing account for faculty charges. (created 11/2014)
242211 Dining Services - Deposit Clearing (Valid For: Univ)
242300 Dining Services: Deferred Revenue Board Plan (Valid For: Closed, Univ)
Represents deferred revenue obtained by Dining Services through the mandatory board plan. Revenue will be recognized as meals are eaten.
242301 Deferred Revenue - Board Plan - Marine Lab (Valid For: Univ)
Represents deferred revenue obtained by Dining Services through the mandatory Board Plan at he Marine Lab in Beaufort, NC. Revenue will be recognized as meals are eaten.
242400 Deferred Revenue: Flexible Spending Accounts (Valid For: Closed)
Represents deferred revenue from flexible spending plans prepaid by students for expenses such as copying, textbooks, etc. (Closed 3/2016)
242401 Deferred Revenue: FLEX: Cash Deposits (Valid For: Closed)
(Closed 3/2015
242402 Deferred Revenue: FLEX: VTS Parking Garage II (Valid For: Closed)
This GL is used to account for deferred revenue for FLEX VTS Parking Garage II.(Closed 3/2015)
242403 Deferred Revenue: FLEX: VTS DCO (Valid For: Closed)
(Closed 3/2015)
242404 Deferred Revenue: FLEX: VTS Divinity (Valid For: Closed)
(Closed 3/2015)
242405 Deferred Revenue: FLEX: VTS Fuqua East (Valid For: Closed)
This GL is used to account for deferred revenue for FLEX VTS Fuqua East.(Closed 3/2015)
242406 Deferred Revenue: FLEX: VTS Law (Valid For: Closed)
(Closed 3/2015)
242407 Deferred Revenue: FLEX: VTS Lilly (Valid For: Closed)
(Closed 3/2015)
242408 Deferred Revenue: FLEX: VTS Perk (Valid For: Closed)
(Closed 3/2015)
242409 Deferred Revenue: FLEX VTS South Hospital Food Court (Valid For: Closed)
This G/L is used to account for deferred revenue for FLEX VTS Duke South Hospital food court.(Closed 3/2015)
242410 Deferred Revenue: FLEX VTS North Pavilion (Valid For: Closed)
This G/L is used to account for deferred revenue for FLEX VTS Duke North Pavilion.(Closed 3/2015)
242411 Deferred Revenue: FLEX VTS North Hospital Cafeteria (Valid For: Closed)
This G/L is used to account for deferred revenue for FLEX VTS Duke North Hospital cafeteria.(Closed 3/2015)
242412 Deferred Revenue: FLEX VTS Duke Regional Hospital (Valid For: Closed)
This G/L is used to account for deferred revenue for FLEX VTS Durham Regional Hospital.(Closed 3/2015)
242413 Deferred Revenue: FLEX Kiosk DCO (Valid For: Closed)
This G/L is used to account for deferred revenue for FLEX Kiosk DCO.(Closed 3/2015)
242414 Deferred Revenue: FLEX Kiosk Fuqua (Valid For: Closed)
This G/L is used to account for deferred revenue for FLEX Kiosk Fuqua.(Closed 3/2015)
242415 Deferred Revenue: FLEX Kiosk Perkins (Valid For: Closed)
This G/L is used to account for deferred revenue for FLEX Kiosk Perkins Library.(Closed 3/2015)
242416 Deferred Revenue: FLEX Kiosk Wilson (Valid For: Closed)
This G/L is used to account for deferred revenue for FLEX Kiosk Wilson Library.(Closed 3/2015)
242430 Duke Card - Payroll Ded Clearing (Valid For: Closed)
242431 DukeCard - Bursar Transfer Clearing (Valid For: Closed)
242500 Duke University Athletic Association (Valid For: Univ)
Represents deferred revenue of the Athletic Association, i.e., ticket sales, program advertisement, etc. collected in current fiscal year for next fiscal year. Revenue is distributed to proper game code or advertising revenue after beginning of new fiscal year.
242600 Duke University Artists Series (Valid For: Closed)
Represents revenue received from sales of Duke Artist Series season tickets applicable to the following fiscal year.
242700 Golf Course: Gift Certificates (Valid For: Univ)
Represents deferred revenue received from the sale of gift certificates at the golf course. Revenue is recognized when the gift certificates are redeemed.
242800 DS - Defer Rev - Food (Valid For: Univ)
242825 Defered Revenue - Faculty Charge (Valid For: Univ)
242830 Deferred Revenue - House Staff (Valid For: Univ)
created 1/15
242850 DS - Defer Rev Board Plan (Valid For: Univ)
242900 Defer Rev - Flex Spend (Valid For: Univ)
242901 Def Rev - Flex - Cash (Valid For: Univ)
242902 VTS - PG II (Valid For: Univ)
242903 VTS - DCO (Valid For: Univ)
242904 VTS - Divinity (Valid For: Univ)
242905 VTS - Fuqua East (Valid For: Univ)
242906 VTS - Law (Valid For: Univ)
242907 VTS - Lilly (Valid For: Univ)
242908 VTS - Perkins (Valid For: Univ)
242909 VTS - So Hosp Food Ct (Valid For: Univ)
242910 VTS - No Pavillion (Valid For: Univ)
242911 VTS - No Hosp Cafeteria (Valid For: Univ)
242912 VTS - Durham Regional (Valid For: Univ)
242913 Kiosk - DCO (Valid For: Univ)
242914 Kiosk - Fuqua (Valid For: Univ)
242916 Kiosk - Wilson (Valid For: Univ)
242917 Kiosk - Med Ctr Office (Valid For: Univ)
(Created 12/2014)
242918 Kiosk - Perkins (Valid For: Univ)
243000 Deferred Revenue - Stores Charge (Valid For: Univ)
To track the stored value account balances for Stores charge payroll deduction transactions.  This account will be reconciled to the balances in the DukeCard Blackboard Transact system.
243001 Internal Charge SV Balance (Valid For: Univ)
243100 Duke Press: Credit Card Clearing (Valid For: Univ)
This is a clearing account used to record all credit card purchases of Duke Press Publications.
243156 Duke University Press: Books All (Valid For: Univ)
243200 Duke Press: Books (Not Yet Published Orders) (Valid For: Univ)
Represents revenue from orders received for Duke University Press books that have not yet been published.
243201 Duke Press - Subvention (Valid For: Univ)
This G/L is used to record deferred revenue for subvention monies received.
243202 Duke Press: Deposits Clearing Account (Valid For: Univ)
243300 Duke Press: Shipping Revenues (Valid For: Univ)
Represents unearned revenue received for payment of shipping charges on Duke Press journals not yet shipped.
243301 Duke Press: Sub Right (Valid For: Univ)
243302 Duke Press: Rights & Permission (Valid For: Univ)
To deposit and distribute royalties earned by authors/editors for rights and permissions
243400 Duke Press: Subscription Revenue (Valid For: Univ)
Represents unearned revenues resulting from subscriptions to Duke Press journals.
243456 Duke University Press: Journals All (Valid For: Univ)
243462 Duke University Press: Journals All (Valid For: Univ)
243500 Duke University Press (Valid For: Univ)
Represents subsidies to be applied to production costs for books published by Duke Press.
243556 Duke Press: Special Projects (Valid For: Univ)
243557 Art History Publication Initiative Support Fund (Valid For: Univ)
To track expenses and revenue related to the Art History Publication Initiative.
243561 Transgender Studies Quarterly Support Fund (Valid For: Univ)
created March 2014
243562 Duke Press: Project Euclid - Print on Demand (Valid For: Univ)
Changed in FY2013 to track Print On Demand for Project Euclid. This account was titled Duke Press: All Journals.
243563 Environmental Humanities - Support Fund (Valid For: Univ)
243565 Duke Press: DMJ 100 Reserve for Upgrade (Valid For: Univ)
243566 Duke Press: Deposits Not Yet Distributed (Valid For: Univ)
243569 Journal Societies (Valid For: Univ)
243600 Gift Records Office Clearing Account (Valid For: Closed)
This is a clearing account for all non-security gifts received by the Gift Records Office. It is cleared at month end when the specific cost object is credited. (Closed 2012)
243601 Gift Records Office Clearing Account (Valid For: Univ, DUHS)
This is a clearing account for all non-security gifts received by the Gift Records Office. It is cleared at month end when the specific cost object is credited.
243800 Deferred Credit: Gift Records Suspense (Valid For: Closed)
Represents gifts received by the Gift Records Office for which either a cost object has not been established or the donor has not yet designated the purpose of the gift.
243900 Gift Records Office Clearing Account: Securities (Valid For: Closed)
This is a clearing account for gifts of stocks and bonds received by the Gift Records Office. It is cleared at month end when the specific cost object is credited.
244000 Housing Management (Valid For: Univ)
Represents revenue received for summer housing programs (other than regular summer sessions) which cross between two fiscal years.
244100 Parking Deferred Revenue (Valid For: Univ)
To establish a means for Duke University Parking to sell parking permits in one fiscal year, but defer the revenue until the following fiscal year.
244200 Stores IR Clearing Account (Valid For: Closed)
Represents the revenue clearing account for Interdepartment Requests (IR) used at Duke Stores. This G/L account should only be used by the Auxiliaries Finance Office. This account should reconcile to zero at the end of each fiscal month.
244300 Duke Stores: Deferred Revenue (Valid For: Univ)
Represents unearned revenue earned on office machine repair contracts and gift certificates sold but not redeemed.
244301 Stores Gift Card Clearing (Valid For: Univ)
244302 Duke Stores Sequoia Gift Card Clearing (Valid For: Univ)
(created 12/2014)
244400 Stores Deposit Clearing (Valid For: Univ)
Represents the revenue clearing account for Duke Stores. Entries to this G/L account should only be prepared or expressly authorized by the Duke Stores Business Office.
244401 Stores Points Clearing (Valid For: Closed)
To split 24400 and establish a new G/L for Points transactions will facilitate tracking and reconciliation. (Closed June 2016)
244402 Parking Deposit Clearing (Valid For: Univ)
Clearing account to be used for deposits related to Parking only.
244403 Event Management/Duke Card Office Deposit Clearing (Valid For: Closed)
Clearing account to be used for deposits related to Event management and the Duke Card Office only. (Closed June 2016)
244404 Stores Deposit Clearing (Valid For: Univ)
244405 Stores Points Clearing (Valid For: Univ)
244406 Stores Points Clearing - R&R (Valid For: Univ)
244407 DukeCard Office Clearing (Valid For: Univ)
244408 Parking Services - Deposit Clearing (Valid For: Univ)
244409 Vending - Canteen Clearing (Valid For: Univ)
244410 Vending - Coke Clearing (Valid For: Univ)
244411 Vending - Pepsi Clearing (Valid For: Univ)
244412 Laundry Clearing (Valid For: Univ)
244500 Retail Stores: Inventory Accruals (Valid For: Univ)
Represents the accrual of purchases received by the retail stores for which an invoice has not yet been received and recorded by Procurement Services.
244522 Textbook Invoice Clearing (Valid For: Closed)
Used to track Stores invoices for textbooks. These invoices are processed differently than other Stores invoices. (Closed Jun 2016)
244523 Textbook Invoice Clearing Account (Valid For: Univ)
Used to track Stores invoices for textbooks. These invoices are processed differently than other Stores invoices. (added 8/2014)
244524 Inventory Merchandise Returns (Valid For: Univ)
This G/L account is used to track inventory returns for merchandise sold by Duke Stores for an easier reconciliation to the Sequoia system.
244525 Stores Accruals & Shrinkage (Valid For: Univ)
To record monthly accruals and inventory shrinkage.
244600 Student Loans: Wachovia Services Plus Loans Clearing Account (Valid For: Univ)
This is a clearing account used to record student Plus Loan payments received through Wachovia Services, Inc.
244700 Student Loans: Wachovia Services Clearing Account (Valid For: Univ)
This is a clearing account used to record student Stafford Loan payments received through Wachovia Services, Inc.
244800 Student Loans Office Clearing Account (Valid For: Univ)
This is a clearing account used for student loan payments made directly to Duke University.
244900 Student Loans: Advance Payments (Valid For: Univ)
Represents student loan payments that have been made in advance of their due date. As payments become due, they are transferred to the student's account.
245000 Summer Session (Valid For: Closed)
Represents summer school student revenue applicable to term II and III which is being deferred until the fiscal year for which it is applicable.
245100 Foreign Abroad Summer Programs Deferred Revenue (Valid For: Univ)
Represents revenue for summer abroad programs which is received in the fiscal year prior to which it is applicable.
245200 Foreign Abroad Academic Year Programs Deferred Revenue (Valid For: Univ)
Represents revenue for academic year abroad programs which is received in the fiscal year prior to which it is applicable.
245300 Student Loans: Medical School Direct Pay Clearing Account (Valid For: Closed)
245400 Loan Repayment Assistant Program - Fuqua - Clearing (Valid For: Univ)
Clearing account for the Fuqua Loan Repayment Assistance program.
245500 Student Loans: Divinity Loans Direct Pay Clearing Account (Valid For: Closed)
245600 Student Loans: School of Environment Loans Direct Pay Clearing Account (Valid For: Univ)
245700 Student Loans: Graduate Arts & Sciences Loans Direct Pay Clearing Account (Valid For: Closed)
245800 Student Loans: Law Loans Direct Pay Clearing Account (Valid For: Closed)
245900 Student Loans: Undergrad Loans Direct Pay Clearing Account (Valid For: Closed)
246000 Student Loans: Nursing Loans Direct Pay Clearing Account (Valid For: Closed)
These G/L accounts are used as clearing accounts for Stafford student loan funds received by bank wire directly from the guarantor. After student authorization, funds are transferred to the student's Bursar account.
246100 Student Loan Office Firstar Bank Clearing Account (Valid For: Univ)
This is a clearing account used to record student loan payments received through Firstar Bank.
246101 Student Loan - Collection Cost (Valid For: Univ)
This clearing account should be used to record agency collection costs.
246102 MVA FEES (CLEARING) (Valid For: Univ)
This is a clearing account used to record Moore & Van Allen collection fees.
246103 Bursar Account Clearing (Valid For: Univ)
This account represents past due Bursar accounts that have been submitted to the Loan Office for collection. The loan office will clear this account daily and move the accounts to be collected to 146604 - Bursar / SLO Accounts.
246104 Credit Balance Refunds (ECSI) (Valid For: Univ)
This G/L is a clearing account for the refund transactions posited to ECSI.  The adjustment is made in ECSI and a check is issued to the borrower through AP.
246105 Clearing Account - CFCU Payments (Valid For: Univ)
To as a clearing account to post monthly payments received from Coastal Credit Union. Payment will be reallocated by JV to 149300, 147900, servicing revenue, and misc exp.
246200 Student Loans: Undergraduate 99/00 Direct Pay Clearing Account (Valid For: Univ)
This is a clearing account for EFT loans designed for undergraduate students in the 99/00 academic year.
246201 Direct Loans Clearing Account (Valid For: Univ)
To be used for wire transfers related to the DAL program
246202 NCSEAA Loans Clearing Account (Valid For: Univ)
246300 Deferred Affiliation Revenue: Beaufort (Valid For: DUHS)
246400 Deferred Affiliation Revenue: Naples (Valid For: DUHS)
246500 Graduate Student Lending: Stafford (Valid For: Closed)
To account for new loan fund program via sell of commercial paper. Proceeds to fund Stafford graduate student loans.
246600 Tuition Remission Clearing Account (Valid For: Univ)
This G/L account is used as a clearing account for graduate student tuition remissions billed to projects.(opened 3/2015)
249000 Sundry Deferred Credits (Valid For: DUHS, Univ)
Represents miscellaneous receipts applicable to the next fiscal month or year.
249001 Accounts Payable Business Area/Function Area Readjustment Account (Valid For: DUHS, Univ)
249002 Tax Business Area/Function Area Readjustment Account (Valid For: DUHS, Univ)
249003 Use Tax Bus Area/Function Area Readjustment (Valid For: Closed)
249004 Business Area/Function Area Clearing Account (Valid For: DUHS, Univ)
249005 Deferred Departmental Vendor Refunds (Valid For: Univ)
249009 Sundry Deferred Credits (Valid For: DUHS)
249010 OIT NC Utility Tax Clearing Account (Valid For: Univ)
249011 Center for Living Prepaid Membership (Valid For: Univ)
249500 TIP ED Programs Deferred Revenue (Valid For: Univ)
Represents funds received from TIP students for ACT test registration fees. Fees are later transferred to the testing organization.
249600 TIP Holding Account for SAT Registration Fees (Valid For: Closed)
Represents funds received from TIP students for SAT test registration fees. Fees are later transferred to the testing organization.
249700 Talent Identification Program (Valid For: Closed)
Represents deferred revenue resulting from fiscal year revenue/expense matching in the Talent Identification Program.
249701 Identification & Support Services (ISS) Deferred Revenue (Valid For: Univ)
Represents deferring ISS revenue received in one fiscal year when the corresponding workshops occur in the next fiscal year.
249705 Deferred Revenue Pre-College (Valid For: Univ)
To identify deferred expenses and revenue for appropriate cost object assignment at year-end closing.
249706 Deferred Revenue Administration (Valid For: Univ)
To identify deferred expenses and revenue for appropriate cost object assignment at year-end closing.
249722 Deferred Revenue Duke East (Valid For: Univ)
To identify deferred expenses and revenue for appropriate cost object assignment at year-end closing.
249723 Deferred Revenue Duke West (Valid For: Univ)
To identify deferred expenses and revenue for appropriate cost object assignment at year-end closing.
249724 Deferred Revenue Marine Lab (Valid For: Univ)
To identify deferred expenses and revenue for appropriate cost object assignment at year-end closing.
249725 Deferred Revenue Davidson (Valid For: Univ)
To identify deferred expenses and revenue for appropriate cost object assignment at year-end closing.
249726 Deferred Revenue ASU (Valid For: Univ)
To identify deferred expenses and revenue for appropriate cost object assignment at year-end closing.
249727 Deferred Revenue Kansas (Valid For: Univ)
To identify deferred expenses and revenue for appropriate cost object assignment at year-end closing.
249728 Deferred Revenue Chapman (Valid For: Univ)
To identify deferred expenses and revenue for appropriate cost object assignment at year-end closing.
249729 Deferred Revenue Leadership (Valid For: Univ)
To identify deferred expenses and revenue for appropriate cost object assignment at year-end closing.
249730 Deferred Revenue Ghost Ranch (Valid For: Univ)
To identify deferred expenses and revenue for appropriate cost object assignment at year-end closing.
249731 Deferred Revenue Costa Rica (Valid For: Univ)
To identify deferred expenses and revenue for appropriate cost object assignment at year-end closing.
249732 Deferred Revenue Rockies (Valid For: Univ)
To identify deferred expenses and revenue for appropriate cost object assignment at year-end closing.
249733 Deferred Revenue Mountain Lake (Valid For: Univ)
To identify deferred expenses and revenue for appropriate cost object assignment at year-end closing.
249734 Deferred Revenue France (Valid For: Univ)
To identify deferred expenses and revenue for appropriate cost object assignment at year-end closing.
249735 Deferred Revenue England (Valid For: Univ)
To identify deferred expenses and revenue for appropriate cost object assignment at year-end closing.
249736 Deferred Revenue Italy (Valid For: Univ)
To identify deferred expenses and revenue for appropriate cost object assignment at year-end closing.
249737 Deferred Revenue Greece (Valid For: Univ)
To identify deferred expenses and revenue for appropriate cost object assignment at year-end closing.
249742 Deferred Revenue Wake Forest (Valid For: Univ)
To identify deferred expenses and revenue for appropriate cost object assignment at year-end closing.
249743 Deferred Revenue P.A.R.I (Valid For: Univ)
To identify deferred expenses and revenue for appropriate cost object assignment at year-end closing.
249800 Hospital: Patient Accounting Bank Card (Valid For: DUHS, Univ)
249900 Other Capitation: Deferred (Valid For: DUHS)
249901 Deferred: Sanus Capitation (Valid For: DUHS)
249902 Deferred: Healthsource Capitation (Valid For: DUHS)
249903 Deferred: Wellpath Comm Capitation (Valid For: DUHS, Univ)
249904 Deferred: Wellpath 65 Capitation (Valid For: DUHS)
249905 Deferred Revenue: DSH (Valid For: DUHS)
249906 Deferred: Duke Select Capitation (Valid For: DUHS)
251000 Notes Payable (Valid For: DUHS, Univ)
Represents the amount of long-term debt as evidenced by promissory notes given to lenders.
252000 Post Retirement Benefits (Valid For: DUHS, Univ)
Represents the liability for insurance certificates issued to retired employees. The University issues an insurance certificate at the time of retirement to eligible staff members hired before December 1, 1974. Upon the staff member's death, the University pays the benefit for this certificate from this account.
252100 457 Plan Obligations (Valid For: External Reporting Only)
252700 Interest Rate Swap: Fair Value (Valid For: External Reporting Only)
252701 Basis Swap: Fair Market Value (Valid For: DUHS)
252703 05A Interest Rate Swap: FMV (Valid For: DUHS)
252704 2007 SWAP FMV (Valid For: DUHS)
253000 Bonds Payable (Valid For: DUHS, Univ)
Represents the amount of long-term debt as evidenced by bonds issued to lenders.
253001 Bonds Payable: Current Portion (Valid For: DUHS)
253003 Bonds Payable (Valid For: DUHS)
253100 Discount/Premium on Bonds Payable (Valid For: DUHS, Univ)
Represents the change in accounting methodology. Duke University will capitalize and amortize the discounts on Duke University Hospital Systems bond issues.
253102 Discount/Premium on Bonds Payable (Valid For: External Reporting Only)
Adjust all amortization related to Bond Issue Costs and Discounts to a 5-4-4 basis similar to those that were set up for Bond Interest. This is to keep these accounts separate from the accounts that the University uses to post the related amortization expense on a calendar month basis.
253103 Discount/Premium on Bonds Payable (Valid For: DUHS)
253200 Bond Issue Cost (Valid For: DH, DRH, DHRH, Univ, DUHS)
Reflect costs of bonds issued. Previously maintained in the 197600 account; however new accounting guidance requires it to be netted against the bonds issued. (Created 5/2015)
253500 Capital Appreciation Bonds (CABS): Accretion/Interest Payable (Valid For: DUHS, Univ)
Represents the 1996C Hospital Bonds, include "Capital Appreciation Bonds" (CABS). The interest expense component of these bonds accrues over time to maturity.
253900 University Control Account: 1985D Bonds (Valid For: Univ)
Represents the transfer of 1985D Bonds to Duke University Hospital Systems from the University.
254000 Commercial Paper Payables (Valid For: DUHS, Univ)
Represents the University's $100 Million CP Program.
254003 Commercial Paper Payables (Valid For: DUHS)
255000 Settlement Amounts for APC Overpayments (Valid For: DUHS)
255500 General Reserves (Valid For: DUHS)
255501 Disproportionate Share (DSH) Payable (Valid For: DUHS)
2556** Personnel Cost Reserve
255620 Personnel Cost Reserve: Duke University Health System (Valid For: DUHS)
255621 Personnel Cost Reserve: Duke Community Infusion Service (Valid For: DUHS)
255622 Personnel Cost Reserve: Hospice (Valid For: DUHS)
255630 Personnel Cost Reserve: Duke University Hospital (Valid For: DUHS)
255640 Personnel Cost Reserve: DUAP (Valid For: DUHS)
255650 Personnel Cost Reserve: Duke Regional Hospital (Valid For: DUHS)
255660 Personnel Cost Reserve: Duke Raleigh Hospital (Valid For: DUHS)
256000 Internal Loan: Payable (Valid For: Univ)
To record internal loans, approved by Duke, on the general ledger in order to track. This will also be used by the interest on Overdraft program being written for SAP to calculate interest. In order for the SAP programming to work the loans must have a unique G/L account code that will not be used for anything else.
258000 FIN47 Obligation (Valid For: Financial Accounting & GAAP Reporting , DUHS Corporate Finance)
Year end entries
259000 Sundry Payables: Long-Term (Valid For: DUHS, Univ)
Represents the amount of long-term debt that is not properly classified in other G/L accounts in this series.
259001 Capital Lease Liability (Valid For: DUHS, Univ)
259002 Short Term Capital Lease Liability (Valid For: DUHS)
This account should be used to record the short-term portion of capital lease liabilities.
259003 Long Term Installment Purchase Liability (Valid For: DUHS, DUHS Corporate Finance)
Used to record liabilities associated with the purchase of fixed assets in installment payments.
259004 Short Term Installment Purchase Liability (Valid For: DUHS, DUHS Corporate Finance)
Used to record short-term portion of liability associated with purchase of fixed assets in installment payments.
259300 Accrued Pension Liability (Valid For: External Reporting Only)
To record accrued pension liability for the ERP plan.
259400 Deferred Compensation Liability (Valid For: Univ)
To record liability associated with deferred compensation.
259500 Post Retirement Liability: FAS106 (Valid For: External Reporting Only)
259501 Post-Retirement/Employment: Current Portion (Valid For: DUHS)
259502 Post Retirement Liability: FAS112 (Valid For: External Reporting Only)
259600 Annuity/Split Interest Liability (Valid For: External Reporting Only)
259601 Split Interest Obligations (Valid For: External Reporting Only)
To accurately classify 259000 balance recorded on 699**** funds.
259700 Refundable Fed Student Loan (Valid For: External Reporting Only)
259800 SAP Balance Corrections for DUHS Companies (Valid For: DUHS)
259900 SAP Batch Balancing Account (Valid For: DUHS)
259901 SAP Mapper Clearing: Open Item Management (Valid For: Central Use Only)
259902 SAP Mapper Clearing: Open Item Management (Valid For: Closed)
259903 Patient Accounting Error Clearing Account (Valid For: DUHS)
291100 Duke University (Valid For: Univ)
Represents the fund equity of all non-Hospital Current Unrestricted funds.
291600 Paid in Capital - Treasury (Valid For: Univ)
This G/L will be used to track corporate funds provided to sub-corps from Treasury. (Created 6/2015)
291700 Paid-In Capital: DU (Valid For: Univ)
291800 Paid In Capital: Duke Medical Strategies, Inc. (Valid For: DUHS)
To record company 0010 investment in in Duke Medical Strategies. Inc.
291900 Paid In Capital: GP (Valid For: Univ)
To record University investment in Gift Properties
292000 Fund Equity: Police Employee Retirement Plan (Valid For: Univ)
292100 Lendable/Expendable Principal (Valid For: Univ)
Represents the fund equity of the Pooled Investment Retirement funds.
292200 Non-Lendable/Non-Expendable Principal (Valid For: Univ)
Represents the portion of fund equity of Endowment funds, which is not a result of gains and losses on sales of investments.
292203 Non-Lendable/Non-Expendable Principal (Valid For: DUHS)
292300 Paid-In Capital: Duke Endowment (Valid For: Univ)
292400 Reserve for Gains/Losses on Investments (Valid For: DUHS, Univ)
Represents the portion of fund equity of Endowment funds, which is a result of gains and losses on sales of investments.
292403 Reserve for Gains/Losses on Investments (Valid For: DUHS)
292500 Paid In Capital DAMCO (Valid For: Closed)
To record investment in DAMCO.
292600 Fund Equity (Valid For: DUHS, Univ)
Represents the fund equity of all Current Restricted, Current Unrestricted-Allocated, Loan, Plant, and Agency funds.
292601 Reserve for Gains/Losses on Investments (Valid For: DUHS)
292603 Fund Equity (Profit Center Accounting) (Valid For: DUHS)
This G/L account is only for use with company code 0023 Equity Investments.
292604 Fund Equity - DCC - PCL (Valid For: DUHS Corporate Finance)
This G/L should be used to separately identify fund equity related to the new DCC Privacy/Cyber Liability (PCL) cell.
292605 Fund Equity - DCC - IL (Valid For: DUHS Corporate Finance)
This G/L should be used to separately identify fund equity related to the new DCC International Liability (IL) cell.
292606 Fund Equity - DCC - Core (Valid For: DUHS Corporate Finance)
This G/L should be used to separately identify fund equity related to the DCC core general account.
292610 Paid-In Capital (Valid For: DUHS)
New equity account for company code 0027.
292611 Durham Casualty Corp: Additional Paid-In Capital (Valid For: DUHS)
292800 Net Investment in Plant (Valid For: DUHS, Univ)
Represents the fund equity of the Net Investment in Plant fund which records all capitalized Plant and Equipment at Duke University.
292801 Net Investment in Plant (Valid For: DUHS, Univ)
Represents federal income tax withheld on tuition grant payments.
292916 Kiosk - Wilson (Valid For: Univ)
300600 Graduate Tuition (Valid For: Univ)
Represents revenue from tuition charged to graduate students.
300700 Graduate Tuition Assistance (Valid For: Univ)
Represents tuition paid by the University fringe benefit pool for Duke University employees attending the Graduate School.
300800 Professional Tuition (Valid For: DUHS, Univ)
Represents revenue from tuition charged to professional school students.
300900 Professional Tuition Assistance (Valid For: Univ)
Represents tuition paid by the University fringe benefit pool for Duke University employees attending one of the Professional Schools.
301000 Prior Year Tuition (Valid For: Univ)
301200 Application Processing Fees (Valid For: Univ, DUHS)
Represents revenue received from fees charged to prospective students for processing admission applications to any University, Watts School of Nursing and other miscellaneous educational programs. (amended Feb 2014)
301300 Graduate School Reinstatement Fee (Valid For: Univ)
Represents revenue received from fees charged graduate students returning to degree programs after a break in registration, regardless of length of absence.
301400 Nicholas School of the Environment Degree Completion Fee (Valid For: Univ)
Represents revenue received from students who have paid the per-term tuition, completed all degree work except incomplete or master's projects, and continue to study by paying this fee each academic year term until graduation. Summer study counts as one term.
301500 Continuation of Enrollment Fee (Valid For: Univ)
Represents per semester fee for students away from regular course work for study or research related to degree; fee required for continuation of enrollment for student loan deferment purposes.
301600 Registration Fees (Valid For: DUHS, Univ)
Represents revenue received from fees charged new students upon their acceptance of admission. Late registration fees should not be recorded under this G/L account but should be recorded under G/L account 302200 - Late Registration Fees.
301700 Tuition: Visiting Students (Valid For: Univ)
Represents revenue received from tuition charged to visiting students (based on a different fee schedule from regular tuition).
301800 Undergraduate Tuition (Valid For: DUHS, Univ)
Represents revenue received from tuition charged to undergrad students.
301801 Gains/Losses on 529 Plan (Valid For: Univ)
This account should be used to record losses and gains on the University's 529 plan
301861 Undergraduate Tuition Adjustments (Valid For: DUHS)
301900 Undergraduate Tuition Assistance (Valid For: Univ)
Represents tuition paid by the University fringe benefit pool for Duke University employees attending undergraduate classes.
302000 Admission Deposits Forfeited (Valid For: Univ)
Represents revenue realized from deposits for admission which have been forfeited by students.
302100 Residential Deposits Forfeited (Valid For: Univ)
Represents revenue realized from deposits for residential living space which have been forfeited by students.
302200 Late Registration Fees (Valid For: DUHS, Univ)
Represents payments received for late registration fees.
302300 Penalty Charges (Valid For: DUHS, Univ)
Represents revenue received from various penalty charges.
302400 Residential Fees (Valid For: Univ)
Represents revenue realized from residential payments from students. The fee could include various types including but not limited to room, board, health fees, activities fees, classroom supplies and administrative costs.
303000 Summer Administrative Withdrawal Fee (Valid For: Univ)
303100 Talent Identification: Summer Residential Fee (Valid For: Univ)
Represents revenue from students enrolled in TIP Summer Residential Programs. The program fee includes room, board, tuition, and health fee, activities, classroom supplies and administrative costs.
303200 Pre-College Program Fee (Valid For: Univ)
Represents revenue from students enrolled in the TIP Precollege Program. The program fee includes room, tuition, health fee, and recreation fee (students pay separately for food and classroom supplies).
303400 Talent Identification Program: Scholar Program Fee (Valid For: Univ)
Represents revenue from students enrolled in the TIP Extended Weekend Scholar Program. The program fee includes room, board, activities, classroom supplies and administrative costs.
303500 Applied Music Fees (Valid For: Univ)
Represents revenue received from fees charged students who are not music majors but are taking applied music courses.
304000 Primary Care Education Fee (Valid For: Univ)
This G/L account should be used to record fees for second year medical students that are required to pay for housing on clerkships.
304500 Fines, Forfeitures and Penalties (Valid For: DUHS, Univ)
Represents revenue received from students for fines, forfeitures and penalties as regulated by the policies of the University where there is not a specific G/L account provided.
304600 Non-Refundable Participation Fee (Valid For: DUHS, Univ)
Represents revenue received for the annual non-refundable participation fee required of students/parents participating in Duke's Multiple Payment Plans.
304700 Excess Earnings: Guaranteed Tuition Plan (Valid For: Closed)
305000 Golf Instruction Fees (Valid For: Univ)
Represents revenue received from fees charged to students who are taking golf as their physical education course.
305300 Laboratory Fees (Valid For: DUHS, Univ)
Represents revenue received from fees charged to students who are taking courses requiring laboratory work.
305500 Library Fines (Valid For: Univ)
Represents revenue received from fines assessed individuals for retaining library material for periods longer than the approved periods.
308500 Student Athletic Books (Valid For: Univ)
Represents revenue received from the sale of student athletic books to graduate professional and certain special students that desire to attend home athletic events.
309000 Sundry Fees (Valid For: DUHS, Univ)
Represents revenue received from sundry fees charged students for which a specific G/L account has not been established. Use of this G/L account should be limited to items of relatively small dollar value, which are generally nonrecurring in nature.
309300 Student Health Insurance Administrative Service Charge (Valid For: Univ)
This G/L is used to account for revenue which will be used to pay for services associated with the Student Health Insurance.
309500 Student Health Fees (Valid For: Univ)
Represents revenue received from fees charged students in order to provide them with student health benefits (medical coverage).
309600 Tuition Discount (Valid For: External Reporting Only)
310000 Endowment Income: The Duke Endowment (Valid For: Investment Office Only )
Represents the income received from the Duke Endowment.
310100 Regular Defined Income Distribution (Valid For: Investment Office Only )
Represents distribution of income earned by the University's permanent endowment funds (61****).
310103 Endowment Income (Valid For: DUHS)
310300 Endowment Income: DU Quasi Endowment (Valid For: Investment Office Only )
Represents distribution of income earned by the University's quasi endowment funds (66****).
310303 Endowment Income: DU Quasi Endowment (Valid For: DUHS)
310900 Endowment Income: Life Income and Unitrusts (Valid For: Investment Office Only )
Represents distribution of income earned by the University's Life Income/Unitrust endowment funds (69****).
311100 Gain Distribution (Valid For: Investment Office Only )
Represents the realized gain portion of distributed endowment income from Permanent Endowment funds.
311101 Distribution LAG Contra (Valid For: Investment Office Only )
This G/L was created for a contra account to remove distributions from endowments. This entry will be reversed in the following fiscal year in order to have distributions available for budgetary expenditures in the same year. (Created 7/2015)
311103 UMIFA Income (Valid For: DUHS)
311300 UMIFA Income: DU Quasi Endowment (Valid For: Investment Office Only )
Represents the realized gain portion of distributed endowment income from Quasi Endowment funds.
311303 UMIFA Income: DU Quasi Endowment (Valid For: DUHS)
312700 Infrastructure Tax (Valid For: Investment Office Only )
Account to properly classify Infrastructure Tax GLA when posting to 1xx funds.
312801 Indirect Program Cost (Income) (Valid For: Investment Office Only )
Account to properly classify IPCs GLAs as endowment distributions when posting to 1xx funds.
312811 Indirect Program Cost (Gain) (Valid For: Investment Office Only )
Account to classify IPCs GLAs as endowment distributions when posting to 1xx funds
3150**
315002 Base: Distribution of Unassigned Income (Valid For: Univ)
315004 Incremental: Distribution of Unassigned Income (Valid For: Univ)
315006 Strategic: Distribution of Unassigned Income (Valid For: Univ)
315008 Other: Distribution of Unassigned Income (Valid For: Univ)
320000 Contribution/Pledge Revenue (Valid For: Univ)
Represents contributions/pledges promised but not yet received.
320001 Contribution from DUHS (Valid For: Univ, DUHS)
This G/L account should be used to track DUHS community goods contributions.
320002 Contribution / Pledge Revenue - CRM (Valid For: All)
Represents contributions/pledges recorded through CRM postings.
320010 Contributions: Non-Operating (Valid For: Univ, DUHS)
To record expendable pledged revenue from foundation based on pledge documentation (prior to receiving cash payment)
320200 Gifts Awaiting Designation (Valid For: ADR)
This general ledger account is used to track gifts that have not yet been assigned a designated purpose by the donor. They will assigned an appropriate gift or grant general ledger account code when a determination is made.
321200 Duke Endowment: Expendable Gifts (Valid For: ADR, BUR)
321300 Duke Endowment: Nonexpendable Gifts (Valid For: ADR, BUR)
321400 Duke Endowment: Grants (Valid For: Closed)
322200 Churches: Expendable Gifts (Valid For: ADR, BUR)
322300 Churches: Nonexpendable Gifts (Valid For: ADR, BUR)
322600 Religious Groups: Expendable Gifts (Valid For: ADR, BUR)
322700 Religious Groups: Nonexpendable Gifts (Valid For: Closed)
323200 Foundations: Expendable Gifts (Valid For: ADR, BUR)
323300 Foundations: Nonexpendable Gifts (Valid For: ADR, BUR)
323400 Foundations: Grants (Valid For: ADR, BUR)
323405 Nongovernmental Projects (Valid For: Sponsored Programs Only)
Used to record revenue from nongovernmental sponsored programs processed through the Accounts Receivable module in SAP.
323500 Foundations: Contract Payments (Valid For: DUHS, Univ)
323600 Foundations: Clinical Trials Grants (Valid For: Univ)
323700 Foundations: Clinical Trials Contract (Valid For: Closed)
323900 Foundations: Parent / Sub Distribution (Valid For: ADR, Univ)
324000 Federal: Clinical Trials Grants (Valid For: Univ)
324100 Federal: Clinical Trials Contracts (Valid For: DUHS, Univ)
324200 Federal: Grants (Valid For: DUHS, Univ)
324201 Revenue from LOC Draws Fed Grants (Valid For: Sponsored Programs Only)
Revenue received from certain letter of credit draws.  Will be used to reconcile the federal cash transaction report.
324205 Federal Projects (Valid For: Sponsored Programs Only)
Used to record revenue from Federally funded sponsored programs processed through the Account Receivable module in SAP R/3.
324300 Federal: Contract Payments (Valid For: DUHS, Univ)
324301 Revenue from LOC Draws Fed Grants (Valid For: Sponsored Programs Only)
Revenue received from letter of credit draws. Will be used to reconcile the federal cash transaction report.
324400 State: Grants (Valid For: DUHS, Univ)
324405 State & Other Govt Projects (Valid For: Sponsored Programs Only)
Used to record revenue from state and other government sponsored programs processed through the Accounts Receivable module in SAP.
324500 State: Contract Payments (Valid For: DUHS, Univ)
324600 Other Governmental: Grants (Valid For: DUHS, Univ)
324605 Other Governmental Projects (Valid For: Sponsored Programs Only)
Used to record revenue from municipal and other governmental (non-federal or non-state) sponsored programs processed through the Accounts Receivable module in SAP.
324700 Other Governmental: Contract Payments (Valid For: DUHS, Univ)
324800 State: Clinical Trials Grants (Valid For: Univ)
324900 State: Clinical Trials Contracts (Valid For: DUHS, Univ)
325200 Alumni: Expendable Gifts (Valid For: ADR, BUR)
325300 Alumni: Nonexpendable Gifts (Valid For: ADR, BUR)
325600 Non-Alumni: Expendable Gifts (Valid For: ADR, BUR)
325700 Non-Alumni: Nonexpendable Gifts (Valid For: ADR, BUR)
326200 Industry: Expendable Gifts (Valid For: ADR, BUR)
326300 Industry: Nonexpendable Gifts (Valid For: ADR, BUR)
326400 Industry: Grants (Valid For: ADR, BUR)
326500 Industry: Contract Payments (Valid For: ADR, BUR)
326600 Industry: Clinical Trials Grants (Valid For: DUHS, Univ)
326650 Industry - Clinical Trials - Receivable (Valid For: Univ)
326700 Industry: Clinical Trials Contracts (Valid For: Univ)
326900 Private Sponsored Program Receivable (Valid For: Sponsored Programs Only)
To systematically accrue private source receivables to various project codes.
327200 Testamentary Trust Alumni: Expendable Gifts (Valid For: ADR, BUR)
327300 Testamentary Trust Alumni: Nonexpendable Gifts (Valid For: ADR, BUR)
327600 Testamentary Trust Non-Alumni: Expendable Gifts (Valid For: ADR, BUR)
327700 Testamentary Trust Non-Alumni: Nonexpendable Gifts (Valid For: ADR, BUR)
328100 Hospice Operating Gifts (Valid For: DUHS)
328200 Other Voluntary Sources: Expendable Gifts (Valid For: ADR, BUR)
328300 Other Voluntary Sources: Nonexpendable Gifts (Valid For: ADR, BUR)
328400 Other Voluntary Sources: Grants (Valid For: ADR, BUR)
328500 Other Voluntary Sources: Contracts (Valid For: DUHS, Univ)
328600 Other Voluntary Sources: Clinical Trials Grants (Valid For: Univ)
328700 Other Voluntary Sources: Clinical Trials Contracts (Valid For: Univ)
329000 Unreported Gifts Clearing Account (Valid For: ADR, BUR)
This general ledger account represents a clearing account for the temporary placement of gifts prior to final gift G/L account assignment.
329100 Other Insurance Contract Payments (Valid For: Closed)
329200 Trust Suspense (Valid For: DUHS, Univ)
These General Ledger accounts represent clearing accounts for the temporary placement of Trust gifts prior to final gift G/L account assignment.
329400 Other Grants - Private Sources (Valid For: Univ)
Used to account for revenue on other grants from private sources.
329500 Hospice Operating Gifts: Expendable (Valid For: DUHS)
To transfer hospice funds from non-operating to operating income (to be rolled up in non-operating income)
329800 Federal/State Sponsored Program Receivable (Valid For: Sponsored Programs Only)
To systematically accrue federal and state receivables to various project codes.
329900 Grants/Contracts Dummy Revenue Code (Valid For: SAP Use Only)
331000 Interest on Notes Receivable (Valid For: DUHS, Univ)
Represents interest income received on student loans, Duke Homesites notes, and other notes receivable.
332000 Investment Income: Pools (Valid For: Investment Office Only )
Represents interest and dividends earned on the pooled investment funds and distributed on a prorata basis.
332001 Investment Income: IRA (Valid For: DUHS, Univ)
332002 Investment Income: Intermediate Term Pool (Valid For: DUHS, Univ)
332003 Investment Income: Long Term Pool (Valid For: DUHS, Univ)
332004 Investment Income from Specific Investments (Valid For: DUHS, Univ)
To establish an account for Investment Income from the DUHS Completion Pool.
332030 Regular Defined Income - 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.
332100 Interest Income: Internal (Valid For: Investment Office Only )
Represents revenue earned from overdrawn University funds, which had to be covered by general operating funds of the University. This G/L account is credited as an offset to G/L account 695100, Interest Expense-Internal.
332200 Investment Income: Specific (Valid For: Investment Office Only )
Represents investment income from "Specific" (non-pooled) investments.
332201 Investment Income: Debt Service Reserve (Valid For: DUHS)
Represents the income on the debt service reserve fund.
332203 Investment Income: Specific (Valid For: DUHS)
332300 Interest (Valid For: Univ)
332335 Net Patient Interest and Fees (Valid For: DUHS, Univ)
This is used solely for interest related to the patient accounting cycle.
332400 Dividends (Valid For: Univ)
332800 Income to Principal (CONTRA) (Valid For: Investment Office Only )
This G/L account should be used only in Endowment Funds to allocate investment income to the principal of the endowment fund as provided in the terms of each endowment agreement.
332801 Gain to Principal (CONTRA) (Valid For: DUHS, Univ)
This G/L account should be used only in Endowment Funds to allocate investment gain to the principal of the endowment fund as provided in the terms of each endowment agreement.
332803 Income to Principal (CONTRA) (Valid For: DUHS)
332900 Income Distributed (CONTRA) (Valid For: Investment Office Only )
This G/L account is used in the Endowment Funds to allocate investment income to expendable funds as provided in the terms of each endowment agreement. It is also used in the pooled investment funds to distribute income to investment pool participants.
332903 Income Distributed (CONTRA) (Valid For: DUHS)
333000 Investment Income Reclass to Operations (Valid For: DUHS)
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: Univ)
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: Univ)
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)
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)
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 poll 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 PDC Coverage Agreement (Valid For: DH, DRH, DHRH)
This G/L is to record revenue related to the PDC Coverage Agreement. (Created 7/2015)
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)
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)
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 SIPX (Valid For: Univ)
To record and maintain revenues of online content for books and 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: DUHS, Univ)
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.
350000 Routine Care Units (Valid For: DUHS)
350001 Intermediate Care Units (Valid For: DUHS)
350002 Intensive Care Units (Valid For: DUHS)
350003 Step-Down (Valid For: DUHS)
350004 Observation (Valid For: DUHS)
350005 Nursery (Valid For: DUHS)
350006 Skilled Nursing Care (Valid For: DUHS)
350200 Outpatient Revenue (Valid For: DUHS)
350204 Outpatient Revenue Observation (Valid For: DUHS)
350400 Emergency Department Revenue (Valid For: DUHS)
350404 Emergency Department Observation (Valid For: DUHS)
350500 Home Services (Valid For: DUHS)
350600 Hospice Routine (Valid For: DUHS)
350601 Hospice Inpatient (Valid For: DUHS)
350602 Hospice Facility Care (Valid For: DUHS)
350603 Hospice Respite Care (Valid For: DUHS)
351000 Basic Clinic Fees (Valid For: DUHS, Univ)
351001 Inpatient Revenue (Valid For: DUHS)
351002 Outpatient Revenue (Valid For: DUHS)
351003 Professional Revenue (Inpatient) (Valid For: DUHS)
351004 Professional Revenue (Outpatient) (Valid For: DUHS)
351005 Retail Pharmacy Outpatient Revenue (Valid For: DUHS)
351006 Retail Pharmacy - Inmar Revenue (Valid For: DRH, DUHS)
This G/L is to record Inmar Revenue related to the Hospital Outpatient Retail Pharmacy.
351008 Inpatient Late Revenue - Epic (Valid For: DUHS)
Used to differentiate revenue recorded through the Epic system.
351009 Outpatient Late Revenue - Epic (Valid For: DUHS)
Used to differentiate revenue recorded through the Epic system.
351011 Inpatient Late Revenue - Epic (Valid For: DUHS)
Used to differentiate revenue recorded through the Epic system.
351012 Outpatient Revenue - Epic (Valid For: DUHS)
Used to differentiate revenue recorded through the Epic system.
351013 Inpatient Professional Revenue - Epic (Valid For: DUHS)
Used to differentiate revenue recorded through the Epic system.
351014 Outpatient Professional Revenue - Epic (Valid For: DUHS)
Used to differentiate revenue recorded through the Epic system.
351016 DRaH DCI Outpatient Revenue (Valid For: DRH)
351800 Special Studies: Occupational Health Services (Valid For: Univ)
354900 Inpatient Services (Valid For: DUHS)
356800 Morris Medical Clinic Procedures (Valid For: Univ)
357400 Nursing Home Visits (Valid For: DUHS)
357800 Ambulatory Surgery Unit (Valid For: DUHS, Univ)
357900 Procedures (Valid For: DUHS, Univ)
358000 Patient Care Supplies (Valid For: DUHS)
358100 Intravenous Solutions (Valid For: DUHS)
358400 Patient Equipment (Valid For: DUHS)
359400 Pharmaceutical Services (Valid For: DUHS, Univ)
360700 Radiology: Fayetteville Road Clinic (Valid For: Univ)
364600 Duke Community Respiratory Care (Valid For: Univ)
366800 Behavioral Physiology (Valid For: Univ)
367600 Contract Programs: Lenox Baker Children's Hospital (Valid For: Univ)
368000 Radiology: Bone & Chest (South) (Valid For: DUHS, Univ)
368100 Radiology: Bone & Chest (North) (Valid For: Univ)
372000 CARL Clinical Laboratory (Valid For: DUHS)
373900 External Reference Labs (Valid For: Univ)
374000 Pickens Laboratory Procedures (Valid For: Univ)
375700 Department of Medicine Contract Lab: Internal (Valid For: Univ)
3810**
381001 Non-Duke Patients (Valid For: DUHS)
381002 Non-Duke Patients-Direct Bill (Valid For: DUHS)
381003 Non-PAS Duke Patients (Valid For: DUHS)
381004 Meaningful Use Revenue (Valid For: DUHS)
To record revenue associated with Meaningful Use incentive payments.
382100 SPDC/MPDC Cost Sharing Revenue (Valid For: DUHS)
383000 Premium Income (Valid For: DUHS)
383001 Premium Income: Out of Network (Valid For: DUHS)
383002 Premium Income Adjustments (Valid For: DUHS)
383003 Premium Income Adjustments: Federal Excise Tax (Valid For: DUHS)
388200 Organ Procurement (Valid For: DUHS)
388400 Tissue Typing (Valid For: DUHS)
389300 Guest Meals (Valid For: DUHS)
389500 HMO Referral Administrative Fee (Valid For: DUHS)
392000 Hospital Discounts and Allowances (Valid For: DUHS)
392100 Hospital Unbilled Charges (Valid For: DUHS)
392500 Charity Discounts and Allowances (Valid For: DUHS)
392501 Charity Discounts and Allowances (Inpatient) (Valid For: DUHS)
392502 Charity Discounts and Allowances (Outpatient) (Valid For: DUHS)
392503 Charity Discounts and Allowances: Emergency Dept. (Valid For: DUHS)
392504 Charity Discounts and Allowances: Skilled Nursing Facility (Valid For: DUHS)
392505 Charity Discounts and Allowances: Home Health (Valid For: DUHS)
392506 Charity Discounts and Allowances: Non-Duke Patients (Valid For: DUHS)
392507 Charity Discounts and Allowances: Non-Patients/Direct Bill (Valid For: DUHS)
392508 Charity Discounts and Allowances: Non-PAS Duke Patients (Valid For: DUHS)
392509 Charity Discounts and Allowances: Hospice (Valid For: DUHS)
392510 Charity Discounts and Allowances - Retail Pharmacy (Valid For: DHRH, DUHS)
392600 Charity Care Adjustments (Inpatient) (Valid For: DUHS)
392601 Charity Care Adjustments (Outpatient) (Valid For: DUHS)
392800 Administrative Adjustments (Inpatient) (Valid For: DUHS)
392801 Administrative Adjustments (Outpatient) (Valid For: DUHS)
393000 Medicare (Title XVIII) Cost Adjustments (Valid For: DUHS)
393001 Medicare (Title XVIII) Cost Adjustments: Inpatient (Valid For: DUHS)
393002 Medicare (Title XVIII) Cost Adjustments: Outpatient (Valid For: DUHS)
393003 Medicare (Title XVIII) Cost Adjustments: Emergency Dept. (Valid For: DUHS)
393004 Medicare (Title XVIII) Cost Adjustments: Skilled Nursing Facility (Valid For: DUHS)
393005 Medicare (Title XVIII) Cost Adjustments: Home Health (Valid For: DUHS)
393006 Medicare (Title XVIII) Cost Adjustments: Non-Duke Patients (Valid For: DUHS)
393007 Medicare (Title XVIII) Cost Adjustments: Non-Patients/Direct Bill (Valid For: DUHS)
393008 Medicare (Title XVIII) Cost Adjustments: Non-PAS Duke Patients (Valid For: DUHS)
393009 Medicare (Title XVIII) Cost Adjustments: Hospice (Valid For: DUHS)
393010 DME and Passthroughs (Valid For: DUHS)
393011 MSSP Gain/Loss (Valid For: DUHS)
393100 Title V Cost Adjustments (Valid For: DUHS)
393200 Medicaid (Title XIX) Cost Adjustments (Valid For: DUHS, Univ)
393201 Medicaid (Title XIX) Cost Adjustments: Inpatient (Valid For: DUHS)
393202 Medicaid (Title XIX) Cost Adjustments: Outpatient (Valid For: DUHS)
393203 Medicaid (Title XIX) Cost Adjustments: Emergency Dept. (Valid For: DUHS)
393204 Medicaid (Title XIX) Cost Adjustments: Skilled Nursing Facility (Valid For: DUHS)
393205 Medicaid (Title XIX) Cost Adjustments: Home Health (Valid For: DUHS)
393206 Medicaid (Title XIX) Cost Adjustments: Non-Duke Patients (Valid For: DUHS)
393207 Medicaid (Title XIX) Cost Adjustments: Non-Patient/Direct Bill (Valid For: DUHS)
393208 Medicaid (Title XIX) Cost Adjustments: Non-PAS Duke Patients (Valid For: DUHS)
393209 Medicaid (Title XIX) Cost Adjustments: Hospice (Valid For: DUHS)
393210 DSH Payments (Inpatient) (Valid For: DUHS)
393211 DSH Payments (Outpatient) (Valid For: DUHS)
393212 Other Pass Throughs (Valid For: DUHS)
393500 Chronic Renal Disease Program (Title XVIII) Cost Adjustments (Valid For: DUHS)
394200 CRU Basic Service Adjustments (Valid For: DUHS)
394300 CRU Ancillary & Laboratory Services Adjustments (Valid For: DUHS)
394400 CRU Category B Adjustments (Valid For: DUHS, Univ)
394900 All Other Research Adjustments (Valid For: DUHS, Univ)
395000 North Carolina State Agencies (Valid For: DUHS)
395500 Worker's Compensation (Valid For: DUHS, Univ)
395600 Managed Care Contractual Adjustments (Valid For: DUHS)
395800 Duke Health Service (Valid For: DUHS)
395900 All Other Adjustments (Valid For: DUHS, Univ)
395901 All Other Adjustments: Inpatient (Valid For: DUHS)
395902 All Other Adjustments: Outpatient (Valid For: DUHS)
395903 All Other Adjustments: Emergency Dept. (Valid For: DUHS)
395904 All Other Adjustments: Skilled Nursing Facility (Valid For: DUHS)
395905 All Other Adjustments: Home Health (Valid For: DUHS)
395906 All Other Adjustments: Non-Duke Patients (Valid For: DUHS)
395907 All Other Adjustments: Non-Patient/Direct Bill (Valid For: DUHS)
395908 All Other Adjustments: Non-PAS Duke Patients (Valid For: DUHS)
395909 All Other Adjustments: Hospice (Valid For: DUHS)
395910 Reserve Management (Valid For: Closed)
396000 Contractual Adjustments (Inpatient) (Valid For: DUHS)
396001 Contractual Adjustments (Outpatient) (Valid For: DUHS)
396002 Contractual Adjustments Other (Inpatient) (Valid For: DUHS)
To record inpatient contractual adjustment activity not related to the subledger or the Accounts Receivable Valuation Model.
396003 Contractual Adjustments Other (Outpatient) (Valid For: DUHS)
To record outpatient contractual adjustment activity not related to the subledeger or the Accounts Receivable Valuation Model.
396004 Contractual Adjustment Late Revenue (Valid For: DUAP)
G/L used for new accounting format for DPC late revenue.
396005 Contractual Adjustments - Retail Pharmacy (Valid For: DHRH, DUHS)
398100 Bad Debt Accrual (Valid For: DUHS)
398200 Bad Debt: Medicare Deductibles and Co-Insurance (Valid For: DUHS)
399000 Capitation: DEHP/SANUS (Valid For: DUHS)
399100 Capitation: Healthsource (Valid For: DUHS)
399200 Capitation: Wellpath (Valid For: DUHS)
399300 Capitation: Plan A (Valid For: DUHS)
399400 Capitation: Plan B (Valid For: DUHS)
399500 Capitation: Plan C (Valid For: DUHS)
399600 Capitation: Plan D (Valid For: DUHS)
399700 Capitation: Plan E (Valid For: DUHS)
399800 Capitation: Plan F (Valid For: DUHS)
399900 Capitation: Plan Other (Valid For: DUHS)
5330 Duke LifePoint License Fees (Valid For: DUHS)
This G/L is used by Network Services to provide better detail of various contractual revenue streams.
600000 Administrative Effort (Exempt Staff, Excluding Faculty) (Valid For: Univ, DUHS, Duke Global)

Represents salary expense for exempt personnel (excluding faculty) in academic departments who provide administrative support.
Federally funded projects: Use this G/L account for exempt personnel who provide clerical and/or administrative support specifically assignable to a sponsored project.  An approved Direct Cost Exception form must be on record.

600010 Health System Monthly Exempt: Base Pay (Valid For: DUHS)
600020 Health System Monthly Exempt: Supplemental Pay (Valid For: DUHS)
600030 Health System Monthly Exempt: Severance Pay (Valid For: DUHS)
600040 Health System Retention Bonus (Valid For: DUHS)
600050 Monthly Exempt: Paid Time Off (Valid For: DUHS)
600066 Admin Salaries - CAS Approved (Valid For: Sponsored Programs Only)
For use by the Office of Sponsored Programs to enter CAS approved budget/plan for exempt and non-exempt Administrative/clerical salaries. 
600100 Administrative Effort Supporting Instruction/Training/Departmental Research (Staff, Excluding Faculty) (Valid For: Closed, Payroll Office Only)

CLOSED – Use G/L 600000: Represents salary expense for exempt personnel (excluding faculty) in academic departments whose administrative effort is exclusively in support of the instruction, training, or departmental research activities. Note: An individual's salary on a single cost object may not be divided between G/L accounts 600000 and 600100.
600200 Faculty Effort Supporting DUHS: DO NOT USE WITH DUHS COST OBJECTS. (Valid For: Univ)
Represents salary expense for faculty teaching and supervising the house staff program, patient care, ancillary services, and other administrative duties for Duke University Health System (DUHS) companies, which is NOT charged directly to DUHS cost objects. House staff supervision effort should be recorded on either 421 or 391 cost objects and all other effort supporting DUHS should be recorded on 399 or 459 cost objects. Use this G/L account only with Medical School cost objects not funded by governmental agencies.
600300 Cost Sharing: Sponsored Non-Research (Non-Tenure/Tenure-Track Faculty and Staff) (Valid For: Univ)
Use only with WBS elements in the NON Ax3, 2x3 or 3x3 series. Represents salary expense for non-Tenure/Tenure Track faculty and staff members who devote time to a non-research sponsored project which will not be reimbursed by the granting agency. For tenure/tenure-track faculty use G/L account 603300.
600400 Cost Sharing: Sponsored Research (Non-Tenure/Tenure-Track Faculty and Staff) (Valid For: Univ)
Use only with WBS elements in the Ax3, 2x3 and 3x3 series. Represents salary expense for non-Tenure/Tenure Track faculty and staff members who devote time to a research sponsored project which will not be reimbursed by the granting agency. For tenure/tenure-track faculty use G/L account 603400.
600500 DU Faculty Support to DUHS (Excluding Duke Hospital) (Valid For: Closed)
600600 DU Non-Faculty Staff Support To DUHS (Valid For: Closed)
600700 Cost Sharing: Training-Graduate, Professional, and Graduate Masters Students (Valid For: Univ)
This G/L account should be used to record cost sharing salary for a graduate, professional, or graduate masters student that would otherwise have been paid from G/L 601400, 601000, or 601100. Tuition Remission will not be assessed.
600800 Cost Sharing: Research-Graduate Student (Valid For: Univ)
This G/L account should be used to record cost sharing for a graduate student that would otherwise have been paid from G/L 601200. Tuition Remission will be assessed.
600900 Cost Sharing: House Staff or Post Doctoral Associates (Valid For: Univ)
This G/L account should be used to record cost-sharing for House staff that would otherwise be paid from G/L 601700 or Post Doctoral Associate otherwise paid from G/L 602800
601000 Research: Professional and Graduate Masters Students (Valid For: Univ)
Represents salary paid to exempt professional and graduate Masters students who are directly involved in departmental or sponsored research. This account can only be used for registered Duke students.  This account should be used only on research projects (xx3).
601100 Instruction/Training: Professional and Graduate Masters Students (Valid For: Univ)
Represents salary paid to exempt professional and graduate Masters students who are directly involved in instruction or training activities. This account can only be used for registered Duke students.  This account should be used only on Non-research cost objects.
601200 Research Assistant: Ph.D. Students (Valid For: Univ)
Represents salary paid to exempt graduate Ph.D. students who are working as Research Assistants. Can be used for base salary in Job Code 1590 or supplemental pay for incremental RA work in Job Codes 1590, 1502, and 1594. This account can only be used for registered Duke students. Tuition Remission will be assessed.
601210 Monthly Exempt: Students (Valid For: Closed)
601300 Instruction, Training, Departmental Research (Tenure/Tenure-Track Faculty Only) (Valid For: Univ, DUHS, Duke Global)
Represents salary expense for Duke tenure/tenure-track faculty directly involved in instruction, training, or departmental research.
601400 Instruction / Training / Other: Ph.D. Students (Valid For: Univ)
Represents salary paid to exempt graduate Ph.D. students who are directly involved in instruction activities, training activities or other activities related to instruction. This account can only be used for registered Duke students. This account may NOT be used on research projects (xx3) as tuition remission is not assessed.
601500 Instruction, Training, Departmental Research (Regular Rank Faculty Excluding Tenure/Tenure-Track Faculty) (Valid For: Univ, DUHS, Duke Global)
Represents salary expense for regular rank faculty excluding tenure/tenure-track faculty directly involved in instruction, training and departmental research.
601600 Sponsored Research: Staff (Excluding Faculty) (Valid For: Univ, Duke Global)
Use only with cost objects in the 153, 453, Ax3, 2X3 and 3X3 series. Represents salary expense for exempt personnel (excluding faculty) directly involved in the research aspects of sponsored research or performing specific technical duties directly related to the research or project scope of a sponsored project.

Federally funded projects: For non-research sponsored projects (e.g., 3x2 or 3x9) refer to G/L account 601900. Individuals involved in the non-technical or administrative functions of a sponsored research project must use G/L account 600000, which requires an approved Direct Cost Exception form< on record for Federally funded sponsored projects.
601700 House Staff/Subspecialties Fellows (Valid For: Univ, DUHS)
Represents salary expense of all house staff (interns, residents, and fellows) who are performing patient care services within the medical center regardless of their funding source. The position code for employees using this G/L account must be 136300, job family 26.
601710 Health System House Staff: Base Pay (Valid For: DUHS)
601720 Health System House Staff: Supplemental Pay (Valid For: DUHS)
601800 Senior Nursing Staff (Valid For: DUHS, Univ)
Represents salary expense of exempt nursing personnel primarily engaged in administrative, supervisory or clinical activities related to patient care, as opposed to activities related to the School of Nursing which should be charged to other G/L accounts.
601900 Other Professional Services (Excluding Faculty) (Valid For: Univ, DUHS)
Represents salary expense of exempt personnel (excluding faculty) who are not classified under one of the other exempt G/L accounts. Examples are librarians, pharmacists, teachers in the preschool nursery, coaches, and research associates not performing sponsored research.

Federally funded projects: Use this G/L account for individuals performing specific technical duties directly related to the project scope of a non-research sponsored project (e.g., 3x2 or 3x9). Individuals performing non-technical or administrative tasks on sponsored projects must use G/L account 600000, which requires an approved Direct Cost Exception form on record for Federally funded sponsored projects.

601901 Other Professional Staff: Relief (Valid For: DUHS)
602000 Intern: Duke University (Valid For: DUHS, Univ)
Represents payments made to individuals participating in an internship programs at Duke University. The fringe benefit rate on this G/L account is only for FICA.
602100 Monthly Retroactive Pay Adjustments (Valid For: Closed, Payroll Office Only)
602200 Administrative Effort Supporting General Operations (Non-tenure/tenure track faculty) (Valid For: Closed, Payroll Office Only)

CLOSED - USE G/L 602300: Represents salary expense for non-tenure/tenure track faculty in academic departments who provide administrative support, where such effort cannot be specifically identified to either the instruction/training/departmental research or sponsored research activities. Note: An individual's salary on a single cost object may not be divided between G/L accounts 602200 and 602300.
602300 Administrative Effort (Regular Rank Non-tenure/Tenure-Track Faculty) (Valid For: Univ, Duke Global)
Represents administrative salary expense for regular rank faculty excluding tenure/track faculty in academic departments.
602400 Administrative Effort (Non-Regular Rank Faculty) (Valid For: Univ)
Represents administrative salary expense for non-regular rank faculty in academic departments.
602500 Instruction, Training, Departmental Research (Non-Regular Rank Faculty) (Valid For: Univ, DUHS)
Represents salary expense for non-regular rank faculty directly involved in instruction, training, and departmental research.
602600 Sponsored Research (Non-Tenure/Tenure-Track Faculty Only) (Valid For: Univ, DUHS)
Use only with cost objects in the 153, 453, Ax3, 2x3 and 3x3 series. Represents salary expense for non-tenure/tenure-track faculty directly involved in sponsored research.
602700 Faculty Involved in Teaching, Research Patient Care (Valid For: Univ, DUHS)
Represents salary expense for faculty directly involved in teaching and research with incidental patient care. Any incidental patient care provided by a "teaching and/or research" faculty member is subject to supervision, oversight, and assessment according to departmental policy.
602800 Postdoctoral Associates (Valid For: Univ)
Represents salary expense for Postdoctoral Associates, classified under job code 3820, personnel subarea (PSA) 0028, paid through compensatory payroll.
603000 Administrative Effort (Tenure/Tenure-Track Faculty Only) (Valid For: Univ, DUHS)
Represents administrative salary expense for tenure/tenure-track faculty.
603100 Administrative Effort Supporting Instruction/Training/Departmental Research (Tenure/Tenure-Track Faculty Only) (Valid For: Closed, Payroll Office Only)

CLOSED - USE G/L 603000: Represents salary expense for tenure/tenure-track faculty whose administrative effort exclusively supports instruction, training, or departmental research activities. An individual's salary on a single cost object may not be divided between G/L accounts 603000 and 603100.
603300 Cost Sharing: Sponsored Non-Research (Tenure/Tenure-Track Faculty Only) (Valid For: Univ)
Use only with WBS elements in the NON Ax3, 2x3, or 3x3 series. Represents salary expense for tenure/tenure-track faculty who devotes time to a non-research sponsored project which will not be reimbursed by the granting agency.
603400 Cost Sharing: Sponsored Research (Tenure/Tenure-Track Faculty Only) (Valid For: Univ, DUHS)
Use only with WBS elements in the Ax3, 2x3 and 3x3. Represents salary expense for tenure/tenure-track faculty who devote time to a research sponsored project which will not be reimbursed by the granting agency.
603600 Sponsored Research (Tenure/Tenure-Track Faculty Only) (Valid For: Univ, DUHS)
Use only with cost objects in the 153, 453, Ax3, 2x3 and 3x3 series Represents salary expense for tenure/tenure-track faculty directly involved in sponsored research.
603700 Tenure/Tenure Track Faculty Involved in Teaching, Research & Patient Care
Represents salary expense for Duke tenure/tenure-track faculty directly involved in teaching and research with incidental patient care. Any incidental patient care provided by a "teaching and/or research" faculty member is subject to supervision, oversight and assessment according to department policy.
603800 Clinical and Service Activities (Tenure/Tenure Track Faculty Only) (Valid For: Univ, DUHS)
Represents salary expense for Duke tenure/tenure track faculty whose efforts are used for clinical services, auxiliaries and service components.
603900 Clinical and Service Activities (Non-Tenure/Tenure Track Faculty Only) (Valid For: Univ, DUHS)
Represents salary expense for Duke non-tenure/tenure track faculty whose efforts are used for clinical services, auxiliaries and service components.
604000 Voluntary Separation Plan: Exempt Employees (Valid For: Closed, Payroll Office Only)
Represents separation payments made to exempt personnel who discontinue employment under provisions of the Voluntary Separation Plan.
604200 Department Research Assistant: Ph.D. Student (Valid For: Closed, Payroll Office Only)
Salary paid to exempt Ph.D. students who are directly involved in departmental research that is NOT separately budgeted research. This account can only be used for registered Duke students. Tuition Remission will be assessed. Effective 9/1/2015 this account should no longer be used. Use account 601200 for all PhD student research assistants.
604300 P/R Earnings Adjustment: Exempt (Valid For: Closed, Payroll Office Only)
604400 Technical (Valid For: Univ)
Represents the earnings of exempt personnel performing technical duties.
604500 Technical: Effort Supporting Instruction/Training/Departmental Research (Valid For: Closed, Payroll Office Only)

CLOSED - USE G/L 604400: Represents the earnings of exempt personnel performing technical duties for the exclusive support of the Instruction/Training/Departmental Research functions.
604600 Technical (Valid For: Closed, Payroll Office Only)

CLOSED - USE G/L 604400: Represents the earnings of exempt personnel performing technical duties.
605*** Biweekly Effort Supporting General Academic Department Operations
Use only with cost objects in the 151, 152, 351, 352, 361, 362, 381, 382, 391, 392, 4X1, and 452 series. The G/L accounts in the 605*** series should be used to record earnings of non-exempt employees in academic departments who provide general departmental support, where such effort cannot be specifically identified to either the instruction/training/departmental research or sponsored research activities. An individual's wages in a single cost object may not be divided between G/L accounts 605*** and 606***.
605100 Clerical: Effort Supporting General Academic Departmental Operations (Valid For: Closed, Payroll Office Only)

CLOSED - USE G/L 607100: Represents the earnings of non-exempt personnel (other than students) performing clerical duties for the support of general departmental functions. Employees charged to this G/L account should have position titles in the CLERICAL group of job families (refer to Section II of this procedure).
605101 Biweekly Premium Pay (Valid For: Closed)
605102 Biweekly Vacation/Sick/Holiday Pay (Valid For: Closed)
605200 Technical: Effort Supporting General Academic Departmental Operations (Valid For: Closed, Payroll Office Only)

CLOSED - USE G/L 607200: Represents the earnings of non-exempt personnel (other than students) performing technical duties for the support of general departmental functions. Employees charged to this G/L account should have position titles in the TECHNICAL group of job families (refer to Section II of this procedure).
605300 Nursing Service: Effort Supporting General Academic Departmental Operations (Valid For: Closed, Payroll Office Only)

CLOSED - USE G/L 607300: Represents the earnings of non-exempt personnel (other than students) performing nursing service duties for the support of general departmental functions. Employees charged to this G/L account should have position titles in job family 11, 25, or 32.
605400 Patient Service: Effort Supporting General Academic Departmental Operations (Valid For: Closed, Payroll Office Only)

CLOSED - USE G/L 607400: Represents the earnings of non-exempt personnel (other than students) performing patient service duties for the support of general departmental function. Employees charged to this G/L account should have position titles in job family 13 or 30.
605500 Service: Effort Supporting General Departmental Academic Operations (Valid For: Closed, Payroll Office Only)

CLOSED - USE G/L 607500: Represents the earnings of non-exempt personnel (other than students) performing service type duties for the support of general departmental function. Employees charged to this G/L account should have position titles in job family 19 or 20.
605600 Skilled Crafts: Effort Supporting General Academic Departmental Operations (Valid For: Closed, Payroll Office Only)

CLOSED - USE G/L 607600: Represents the earnings of non-exempt personnel (other than students) performing skilled craft type duties for the support of general departmental function. Employees charged to this G/L account should have position titles in job family 21 or 22.
605700 Students (Undergraduate) Effort Supporting General Academic Department Operations (Valid For: Closed, Payroll Office Only)

CLOSED - USE G/L 607700: Represents the earnings of non-exempt undergraduate students performing clerical, technical, nursing service, patient service, service, or skilled craft type duties for the support of general departmental operations. Employees charged to this account should have position code 0699 in the student job family 23.
605800 Students (Graduate) Effort Supporting General Academic Departmental Operations (Valid For: Closed, Payroll Office Only)

CLOSED - USE G/L 607800: Represents the earnings of non-exempt graduate students performing clerical, technical, nursing service, patient service, service or skilled craft type duties for the support of the general departmental function. Employees charged to this account should have position code 0699 in the student job family 23.
605900 Students (Professional) Effort Supporting General Academic Departmental Operations (Valid For: Closed, Payroll Office Only)

CLOSED - USE G/L 607900: Represents the earnings of non-exempt professional students performing clerical, technical, nursing service, patient service, service or skilled craft type duties for the support of the general departmental function. Employees charged to this account should have position code 0699 in the student job family 23.
606*** Biweekly Effort Supporting Instruction/Training/Departmental Research
Use only with cost objects in the 151, 152, 351, 352, 361, 362, 381, 382, 391, 392, 4X1, and 452 series. The G/L accounts in the 606*** series should be used to record earnings for non-exempt personnel who provide support exclusively for the instruction, training, or departmental research activities of an academic department. An individual's wages on a single cost object may not be divided between G/L accounts 605*** and 606***.
606100 Clerical: Effort Supporting Instruction/Training/Departmental Research (Valid For: Closed, Payroll Office Only)

CLOSED - USE G/L 607100: Represents the earnings of non-exempt personnel (other than students) performing clerical duties for the support of the Instruction/Training/Departmental Research functions. Employees charged to this G/L account should have position titles in the CLERICAL group of job families (refer to Section II of this procedure).
606200 Technical: Effort Supporting Instruction/Training/Departmental Research (Valid For: Closed, Payroll Office Only)

CLOSED - USE G/L 607200: Represents the earnings of non-exempt personnel (other than students) performing technical duties for the exclusive support of the Instruction/Training/Departmental Research functions. Employees charged to this G/L account should have position titles in the TECHNICAL group of job families (refer to Section II of this procedure).
606300 Nursing Service: Effort Supporting (Valid For: Closed, Payroll Office Only)

CLOSED - USE G/L 607300: Represents the earnings of non-exempt personnel (other than students) performing nursing service duties for the exclusive support of the Instruction/Training/Departmental Research functions. Employees charged to this G/L account should have position titles in job family 11, 25, or 32.
606400 Patient Service: Effort Supporting (Valid For: Closed, Payroll Office Only)

CLOSED - USE G/L 607400: Represents the earnings of non-exempt personnel (other than students) performing patient service duties for the exclusive support of the Instruction/Training/Departmental Research functions. Employees charged to this G/L account should have position titles in job family 13 or 30.
606500 Service: Effort Supporting Instruction/Training/Departmental Research (Valid For: Closed, Payroll Office Only)

CLOSED - USE G/L 607500: Represents the earnings of non-exempt personnel (other than students) performing service duties for the exclusive support of the Instruction/Training/Departmental Research functions. Employees charged to this G/L account should have position titles in job family 19 or 20.
606600 Skilled Crafts: Effort Supporting (Valid For: Closed, Payroll Office Only)

CLOSED - USE G/L 607600
606700 Students (Undergraduate): Effort Supporting Instruction/Training/ Departmental Research (Valid For: Closed, Payroll Office Only)

CLOSED - USE G/L 607700: Represents the earnings of non-exempt undergraduate students performing clerical, technical, nursing services, patient services, service, or skilled craft type duties for the exclusive support of the Instruction/Training/Departmental Research functions. Employees charged to this account should have position code 0699 in the student job family 23.
606800 Students (Graduate): Effort Supporting Instruction/Training/Departmental Research (Valid For: Closed, Payroll Office Only)

CLOSED - USE G/L 607800: Represents the earnings of non-exempt graduate students performing clerical, technical, nursing, patient services, or skilled craft type duties for the exclusive support of the Instruction/Training/Departmental Research functions. Employees charged to this account should have position code 0699 in the student job family 23.
606900 Students (Professional): Effort Supporting Instruction/Training/Departmental Research (Valid For: Closed, Payroll Office Only)

CLOSED - USE 607900: Represents the earnings of non-exempt professional students performing clerical, technical, nursing, patient service, or skilled craft type duties for the exclusive support of the Instruction/Training/Departmental Research functions. Employees charged to this account should have position code 0699 in the student job family 23.
607*** Biweekly Effort Supporting All Other Activities
Use only with cost objects in the 153-157, 170, 180, 203, 283, 293, 30x-34x, 353-359, 363-369, 383-389, 393-399, 453-459, 7**, 8** series The G/L accounts in the 607*** series should be used to record the earnings of non-exempt personnel charged to sponsored research, libraries, student services, physical plant, general administration, service components, hospitals, auxiliaries, federal grants and contracts, plant, and agency cost objects.
607000 Students: Professional (Valid For: Closed, Payroll Office Only)

CLOSED - USE 607900: Represents the earnings of non-exempt professional students performing clerical, technical, nursing service, patient service, service, or skilled craft type duties. Employees charged to this account should have position code 0699 in the student job family 23.
607010 BW Non-Exempt: Base Pay (Valid For: Closed, Payroll Office Only)
607020 BW Non-Exempt: OT Premium (Valid For: Closed, Payroll Office Only)
607060 BW Non-Exempt: PTO (Valid For: Closed, Payroll Office Only)
607100 Clerical (Valid For: Univ, DUHS, Duke Global)
Represents the earnings of non-exempt personnel (other than students) performing clerical duties. Employees charged to this G/L account should have position titles in the CLERICAL group of job families (refer to Section II of this procedure).

Federally funded projects: Use this G/L account for non-exempt personnel who provide clerical and/or administrative support specifically assignable to a sponsored project.  An approved Direct Cost Exception form must be on record.
607101 Clerical: Relief (Valid For: DUHS)
607200 Technical (Valid For: DUHS, Univ)
Represents the earnings of non-exempt personnel (other than students) performing technical duties. Employees charged to this G/L account should have position titles in the TECHNICAL group of job families (refer to Section II of this procedure).
607201 Technical: Relief (Valid For: DUHS)
607300 Nursing Service (Valid For: DUHS, Univ)
Represents the earnings of non-exempt personnel (other than students) performing nursing service duties. Employees charged to this G/L account should have position titles in job families 11, 25, or 32.
607400 Patient Services (Valid For: DUHS, Univ)
Represents the earnings of non-exempt personnel (other than students) performing patient service duties. Employees charged to this G/L account should have position titles in job families 13 or 30.
607500 Service (Valid For: Univ, DUHS, Duke Global)
Represents the earnings of non-exempt personnel (other than students) performing service duties. Employees charged to this G/L account should have position titles in job families 19 or 20.
607600 Skilled Crafts (Valid For: DUHS, Univ)
Represents the earnings of non-exempt personnel (other than students) performing skilled crafts type duties. Employees charged to this G/L account should have position titles in job families 21 or 22.
607670 PRT (Valid For: Closed, Payroll Office Only)
607671 Electrical (Valid For: Closed, Payroll Office Only)
607672 Zone Maintenance (Valid For: Closed, Payroll Office Only)
607673 General Maintenance (Valid For: Closed, Payroll Office Only)
607674 Preventive Maintenance (Valid For: Closed, Payroll Office Only)
607675 Insulation/Asbestos (Valid For: Central Use Only)
607676 Carpentry (Valid For: Central Use Only)
607677 Paint (Valid For: Central Use Only)
607678 Roofing (Valid For: Closed, Payroll Office Only)
607679 Controls (Valid For: Closed, Payroll Office Only)
607680 Steam (Valid For: Closed, Payroll Office Only)
607681 Cancer Center Isolation Facility (Valid For: Closed, Payroll Office Only)
607682 Key/Lock (Valid For: Closed, Payroll Office Only)
607683 Plumbing (Valid For: Central Use Only)
607684 Signage (Valid For: Central Use Only)
607685 Utility Systems (Valid For: Closed, Payroll Office Only)
607686 Building Automation Systems (Valid For: Closed, Payroll Office Only)
607687 Cryogenics (Valid For: Closed, Payroll Office Only)
607688 HVAC (Valid For: Closed, Payroll Office Only)
607689 Electronics (Valid For: Closed, Payroll Office Only)
607690 Elevator (Valid For: Closed, Payroll Office Only)
607691 High Voltage (Valid For: Closed, Payroll Office Only)
607692 Instrument/Machine (Valid For: Central Use Only)
607693 Sheet Metal (Valid For: Central Use Only)
607694 Supervision (Valid For: Closed, Payroll Office Only)
607695 Medical Gas (Valid For: Closed, Payroll Office Only)
607700 Students: Undergraduate (Valid For: DUHS, Univ)
Represents the earnings of non-exempt undergraduate students performing clerical, technical, nursing service, patient service, service, or skilled craft type duties. Employees charged to this account should have position code 0699 in the student job family 23.
607710 Students (Valid For: Closed)
607800 Students: Graduate (Valid For: Univ, DUHS, Duke Global)
Represents the earnings of non-exempt graduate students performing clerical, technical, nursing service, patient service, service, or skilled craft type duties. Employees charged to this account should have position code 0699 in the student job family 23.
607900 Students: Professional (Valid For: Univ)
Represents the earnings of non-exempt students performing clerical, technical, nursing service, patient service, or skilled craft type duties. Employees charged to this account should have position code 0699 in the student job family 23.
608000 Severance Pay: Non-Exempt Employees (Valid For: Closed)
608100 Students Base Pay (Valid For: Closed, Payroll Office Only)
6082** Biweekly effort supporting the Health System
Represents the earnings of non-exempt employees of the Health System
608210 Biweekly Non-Exempt: Base Pay (Valid For: DUHS)
608220 Biweekly Non-Exempt: Overtime Premium (Valid For: DUHS)
608230 Biweekly Non-Exempt: Shift Premium (Valid For: DUHS)
608240 Biweekly Non-Exempt: Weekend Premium (Valid For: DUHS)
608250 Biweekly Non-Exempt: Other Premium (Valid For: DUHS)
608260 Biweekly Non-Exempt: Paid Time Off (Valid For: DUHS)
608265 Biweekly Severance Pay (Valid For: DUHS)
608300 P/R Earnings Adjustments: Non-Exempt (Valid For: Closed, Payroll Office Only)
608400 Work Study: Duke Employed (Undergraduates) (Valid For: DUHS, Univ)
Represents wage payments made to undergraduate students who are employed by the University under the work-study program.
608500 Work Study: Duke Employed (Graduate) (Valid For: Univ)
Represents wage payments made to graduate students of Duke University who are employed by the University under the work-study program.
608600 Work/Study: Duke Employed (House Counselors) (Valid For: Closed, Payroll Office Only)
Represents wage payments to undergraduate and graduate students of Duke University serving as House counselors who are participating in the work-study program.
608700 Work Study: Duke Employed (Exempt Graduate) (Valid For: Univ)
Represents wage payments made to exempt graduate students who are employed by the University under the work-study program.
608800 Work Study: Duke Employed (Professional) (Valid For: Univ)
Represents wage payments made to professional students of Duke University who are employed by the University under the work-study program.
608900 Undergraduate America Reads/Counts Fed W/S (Valid For: Univ)
609000 Attrition Restoration (Valid For: Budget Use Only, Bursar's Office Only)
This G/L account is used for amounts of vacancy allowance calculated by the budget system but restored to the department. No actual expenses should be charged to this G/L account.
609100 Biweekly Retroactive Pay Adjustments (Valid For: Closed, Payroll Office Only)
609200 Allocated Vacancy Allowance: Staff (Exempt) (Valid For: Budget Use Only)
609400 Deferred Compensation Expense (Valid For: External Reporting Only)
609500 Compensated Absence (Valid For: External Reporting Only)
Represents the wages for vacation time and discretionary holidays of Duke employees that have been earned but not yet used.
609600 Payroll Accruals (Valid For: External Reporting Only)
Represents wages earned but not yet paid. This is the gross estimated payroll expense for an accrual period.
609601 Capitalized Labor (Valid For: DUHS, Univ)
609603 House Staff Compensation Adjustments (Valid For: DUHS)
Used to accrue House staff related salary expense.
609700 Students: Non-Duke (Valid For: DUHS, Univ)
Represents payments to secondary and post-secondary students not enrolled in Duke University, performing clerical, technical, service, or skilled craft duties. These employees are in the UNCLASSIFIED job family 12, position code 0907. The fringe rate on this G/L account is only for FICA.
609800 Allocated Vacancy Allowance: Faculty (Valid For: Budget Use Only)
Represents expected savings resulting from temporary staff vacancies. It is calculated for budget purposes based on gross salary times current percentage. No actual expenses should be charged to this G/L account.
609900 Allocated Vacancy Allowance: Biweekly (Valid For: Budget Use Only)
Represents expected savings resulting from temporary biweekly vacancies. It is calculated for budget purposes based on gross earnings times current percentage. No actual expenses should be charged to this G/L account.
610000 Fringe Benefits (Valid For: Payroll Office Only)
Represents fringe benefits applicable to the salaries, wages, and special payments charged to G/L accounts 60****. Departments can not use this G/L account in transactions. It can only be charged as result of payroll charged to a cost object, and can only be removed by removing payroll expense from a cost object.
610001 Fringe Benefits: CO (Valid For: Closed)
610100 Fringe Benefit Supplement (Valid For: Payroll Office Only)
Represents a supplement fringe benefit charged only to non-federal codes.
610500 Student Fringe Benefits (Valid For: Payroll Office Only)
Represents fringe benefits applicable to taxable student wages charged on 60**** G/L accounts. Departments can not use this G/L account in transactions. It can only be charged as a result of payroll charged to a cost object, and can only be removed by removing payroll expense from a cost object.
610600 Worker's Compensation Insurance: Duke Regional Hospital (Valid For: DUHS)
610601 Duke Regional Hospital: Unemployment Compensation (Valid For: DUHS)
610602 Duke Regional Hospital: Tuition Reimbursement (Valid For: DUHS)
610603 Duke Regional Hospital: Paid Time Off (Valid For: DUHS)
610604 Duke Regional Hospital: Flexible Spending (Valid For: DUHS)
610605 Duke Regional Hospital: Financial Planning (Valid For: DUHS)
610606 Duke Regional Hospital: Thrift Plan Matching (Valid For: DUHS)
610607 Duke Regional Hospital: Retiree Health Coverage (Valid For: DUHS)
610608 Duke Regional Hospital: Pension and Retirement (Valid For: DUHS)
610609 Duke Regional Hospital: Retiree Medical Benefits (Valid For: DUHS)
610610 Duke Regional Hospital: Long Term Disability (Valid For: DUHS)
610611 Duke Regional Hospital: Optional Benefits (Valid For: DUHS)
610700 Fringe Benefits: PhD Student (Valid For: Payroll Office Only)
To record health insurance expense for graduate students registered in the PhD program.
612000 Fringe Benefits: Commissioned Police Officers Plan (Valid For: Univ)
612100 Worker's Compensation Expense (Valid For: Central Use Only)
617000 Fringe Pool Over(Under) Recovery Expense (Valid For: DUHS, Univ)
617400 Pension Expense (Valid For: External Reporting Only)
To record corporate pension expense over and above amounts expensed in the fringe pool. To be used by University and DUHS External Financial Reporting Only.
617500 Post-Retirement/Employment Benefits (Valid For: External Reporting Only)
Represents an actuarially determined expense associated with Post-Retirement/ Employment benefits.
617600 Fringe Accrual (Valid For: External Reporting Only)
To eliminate direct postings to 61**** G/L accounts to record accrued fringe.
617601 House Staff Fringe (Valid For: DUHS)
Represents the fringe benefits paid related to house staff payroll.
6196**
619601 Capitalized Fringe Benefits (Valid For: DUHS, Univ)
619602 Contract Labor Fringe Reimbursement (Valid For: DUHS)
619900 Allocated Vacancy Allowance: Fringe Benefits (Valid For: Budget Use Only)
Represents fringe benefits related to estimated salary attrition (G/L accounts 609800 and 609900).
621500 Internship Stipend (Valid For: Univ)
This G/L account is used for stipends paid to individuals who are participating in programs to gain experience/training in their field. Examples: Pew Foundation Summer Internship, Duke Marine Lab Summer programs for high school teachers. Only use this G/L account for individuals not currently enrolled in classes at Duke. For individuals who are currently taking classes at Duke, use the appropriate Fellowship/Scholarship G/L account in the 63**** series.
622000 Professional Services (Valid For: DUHS, Univ)
Represents payments to individuals for services rendered by individuals who are not employees. Use this G/L account only for payments to an individual when a more specific G/L account is not available. If an Accounts Payable Check Request is used to request payment to an individual using this G/L account, it must contain the following information:
  1. Name, address and Social Security number of recipient
  2. Residency Status (non-resident alien?)
  3. The nature of the services rendered (such as statistical analysis of data, participation on project advisory committee, etc.), including their relevance to the grant or contract assisted project or programs.
  4. How the fee was determined:
    • If the fee was based on a rate per day/or hours worked, state the rate and the actual date and/or hours worked.
    • If the fee was based on a rate per unit of service rendered, state the rate, the number of units rendered and the beginning and ending dates of the complete period of service.
    • If the fee was determined on another basis, state the basis for determining the fees and the beginning and ending dates of the period in which the services were rendered.
  5. Payments to individuals for services other than guest speaker, conference participant, architect, engineer, attorney, contractor, or auditor must also have an Independent Contractor Checklist (ICC) attached showing that the person qualifies as an independent contractor.
  6. A signed and approved OSA form is required for some services. Refer to GAPs 200.130 through 200.134 and the Reference Chart of Forms Required for Obtaining and Paying for Outside Services for specific instructions and requirements.

Note: When paying an individual for an entertainment or social related purpose, pay on 693200, not 622000.

622010 Professional Services - Honoraria (Valid For: Univ)
This account should be used to record and maintain all professional services associated with Honoraria payments.
622024 Professional Services - Design (Valid For: Univ)
This account should be used to record and maintain all professional service costs associated with the design of DUP books and journals.
622025 Professional Services - Production (Valid For: Univ)
This account should be used to record and maintain all professional service costs associated with the production of DUP books and journals.
622026 Professional Services - Editing (Valid For: Univ)
This account should be used to record and maintain all professional service costs associated with the editing of DUP books and journals.
622027 Professional Services - Marketing (Valid For: Univ)
This account should be used to record and maintain all professional service costs associated with the marketing of DUP books and journals.
622029 Outside Service Agreements (OSA) (Valid For: Univ)
This G/L is used to separately account for outside service agreements with individuals. If the OSA is with an organization, use G/L 691629.
622030 Professional Services - House Funds (Valid For: Univ)
622061 Professional Services - Editorial (Valid For: Univ)
This account should be used to record and maintain all professional editorial service costs associated with DUP books and journals.
622064 Professional Services (DUP) (Valid For: Univ)
This G/L account should be used only by Duke University Press (DUP)
622065 Professional Services: Marketing (Valid For: Univ)
622100 Gift Annuities and Trust Payments (Valid For: Investment Office Only )
Represents contractual payments mandated by Trust Agreements made to beneficiaries of life income and unitrust funds.
622500 Experimental Subjects and Blood Donors (Valid For: Univ)
Represents payments to all individuals, including employees of Duke and students, for services rendered in the capacity of experimental subjects. This includes all payments for blood purchased from individuals for experimental or research purposes. This General Ledger account may also be used for incentives to experimental research subjects, such as gift cards and other minor incentive items.
622510 Experimental Subject payments - ClinCard program (Valid For: Univ, DUHS)
This G/L is used to record payments to research participants processed through the ClinCard system. This G/L should be used to record the cost of the incentive payment made to the research participant, including reimbursement for mileage and parking.
622520 Experimental Subject Load Fees (Valid For: Univ, DUHS)
This G/L is used to record the load fees associated with the research payments processed through the ClinCard system.
622530 Experimental Subject Card Fees (Valid For: Univ, DUHS Corporate Finance)
This G/L is used to record the cost of the cards associated with the research payments processed through the ClinCard system; a reloadable debit card used for payments to research participants. (Created 06/2015)
622550 Non-Clinical Participan Payments (Valid For: Univ, DUHS)
This G/L is used to record payments to Non-clinical research participants processed through the ClinCard system. This account should be used only for those payments to participants in studies that do not have protocol numbers. Payments for the participants include incentives, living allowances, mileage, parking, etc.
627500 Earned Compensated Leave (Valid For: Budget Use Only)
Clearing account for the expenses associated with leave granted to employees by Duke in certain situations or under certain conditions which necessitates a prolonged absence.
631300 Scholarship & Fellowship: Tuition (Valid For: DUHS, Univ)
631600 Scholarship & Fellowship: Stipends (Non-Tuition and Related Fees) (Valid For: Univ)
631601 Scholarship and Fellowship - Stipends (Use Tax) (Valid For: Univ)
631700 Federal Awards: Tuition (Valid For: DUHS, Univ)
631900 Federal Awards: Stipends (Non-Tuition) (Valid For: Closed)
632000 Scholarship & Fellowship: Tuition (Valid For: Univ)
632001 Scholarship & Fellowship: Incidental Cost of Attendance (Valid For: Univ)
(Created 3/2015)
632200 Athlete: Room Charges (Valid For: Univ)
632400 Athlete: Board Charges (Valid For: Univ)
632600 Scholarship & Fellowship: Stipends (Non-Tuition and Related Fees) (Valid For: Univ)
632700 Federal Awards: Tuition & Fees (Valid For: Closed)
632800 Federal Awards: Stipends (Non-Tuition and Related Fees) (Valid For: Univ)
632900 Undergraduate Institutional Award - Non-Tuition (Valid For: Univ)
633000 Scholarship & Fellowship: Tuition & Fees (Valid For: Univ)
633100 Tuition Remission (Valid For: Closed)
May only be used when salary is paid using G/L accounts 601200 or 601400. (Closed May 2015)
633300 Scholarship & Fellowship: Stipends (Non-Tuition and Related Fees) (Valid For: Univ)
633600 Federal Awards: Tuition & Fees (Valid For: Univ)
633700 Federal Awards - Tuition Remission (Valid For: Closed)
May only be used when salary is paid using G/L accounts 601200 or 601400. (Closed May 2015)
633800 Federal Awards: Stipends (Non-Tuition and Related Fees) (Valid For: Univ)
634000 Scholarship & Fellowship: Tuition & Fees (Valid For: Univ)
634100 Tuition Remission (Valid For: Closed, Univ)
May only be used when salary is paid using G/L accounts 601200 or 601400.
634300 Scholarship & Fellowship: Stipends (Non-Tuition and Related Fees) (Valid For: Univ)
634600 Federal Awards: Tuition & Fees (Valid For: Univ)
634700 Tuition Remission (Valid For: Univ)
Will only be used when salary is paid using G/L accounts 601200 or 600800.
634800 Federal Awards: Stipends (Non-Tuition and Related Fees) (Valid For: Univ)
634900 Graduate Student Institutional Award - Non-Tuition (Valid For: Univ)
635000 Stipend: Post Doctoral Fellow (Valid For: Univ)
635200 Stipend: Post Doc Health Insurance (Recipient Designated) (Valid For: Univ)
635300 Federal Award: Post Doctoral Fellow (Valid For: Univ)
636000 Stipend: Post Doctoral Fellow (Valid For: Univ)
636200 Stipend: Post Doc Health Insurance (Recipient Undesignated) (Valid For: Univ)
636300 Federal Award: Post Doctoral Fellow (Valid For: DUHS, Univ)
637000 Stipend - HBCU Faculty Fellowship Program (Valid For: Univ)
638000 Scholarship & Fellowship: Tuition & Fees (Valid For: Univ)
638300 Scholarship & Fellowship: Stipends (Non-Tuition and Related Fees) (Valid For: Univ)
638600 Federal Awards: Tuition & Fees (Valid For: Univ)
638800 Federal Awards: Stipends (Non-Tuition and Related Fees) (Valid For: Univ)
639000 Scholarship & Fellowship: Tuition & Fees (Valid For: Univ)
639300 Scholarship & Fellowship: Stipends (Non-Tuition and Related Fees) (Valid For: Univ)
639600 Federal Awards: Tuition & Fees (Valid For: Univ)
639800 Federal Awards: Stipends (Non-Tuition and Related Fees) (Valid For: Univ)
640500 Automotive Supplies and Materials (Valid For: DUHS, Univ)
Represents the cost of supplies and materials used in routine automotive maintenance and operation. Examples: gasoline, oil, grease, filters, spark plugs, batteries, tires, tubes, fan belts, antifreeze.
640600 Animal Feed and Bedding (Valid For: DUHS, Univ)
Represents the cost of animal feed and bedding for research animals housed in the Vivarium or other authorized animal holding facility.
640700 Animal Caging, Racks and Accessories (Valid For: DUHS, Univ)
Represents the cost of small animal cages, racks and cage accessories. Specific accessory items include water bottles, sipper tubes, stoppers, food pans, etc. NOTE: Animal caging and racks costing more than $5,000 each should be charged to G/L account 665000 - Machinery and Equipment.
640800 Computer Supplies and Materials (Valid For: DUHS, Univ)
Represents the cost of supplies and materials used in the general operation of computers, related equipment, and input and output (I/O) operations. Examples: floppy disks, printer paper, printer toner, continuous labels, laser printer cartridges, magnetic tapes, microfiche film and chemicals.
641000 Disposable Culinary Supplies and Materials (Valid For: DUHS, Univ)
Represents the cost of disposable supplies and materials used in the storage, preparation, or serving of food. Examples: paper and plastic supplies, ice.
641001 Disposable Culinary Supplies and Materials (MM) (Valid For: Materials Management Only)
641100 Non-Disposable Culinary Supplies and Materials (Valid For: DUHS, Univ)
Represents the cost of non-disposable supplies and materials used in or associated with the storage, preparation, or serving of food. Examples: glassware, trays, silverware, pots, pans, miscellaneous kitchen utensils. Note: The cost of food purchased for resale should be charged to G/L accounts in the 65**** series.
641200 Hospital Dietary Groceries (Valid For: DUHS)
641201 Hospital Dietary Groceries (MM) (Valid For: Materials Management Only)
641300 Development Offices' Promotional Supplies and Materials (Valid For: DUHS, Univ)
Represents the cost of supplies and other items purchased by the Development Offices to be used as gratuities or promotional items with donors or potential donors. Examples: pins, tie tacks, certificates, statues, gifts, plaques, name plates.
641500 Drugs and Pharmaceuticals (Valid For: DUHS, Univ)
Represents the cost of drugs and pharmaceutical supplies (except those specified in G/L accounts 641600 and 641700). This includes those purchased by hospital pharmacies, whether or not they are subsequently charged to patients.
641501 Drugs and Pharmaceuticals (MM) (Valid For: Materials Management Only)
641502 Radiopharmaceuticals (Valid For: DUHS)
To specifically identify radiopharmaceutical drugs made up for dose only separate from radioactive source materials that have a greater useful life than a dose.
641503 Rebates: Drugs and Pharmaceuticals (Valid For: DUHS)
641504 Recalls - Drugs/Pharmaceuticals (Valid For: DH)
This account should be used to capture the expense related to drug/pharmaceutical recalls.
641505 Expired - Drugs/Pharmaceuticals (Valid For: DH)
This account should be used to capture expense specific to expired drugs/pharmaceuticals.
641506 Budget Drug Expense (Valid For: DH)
This account should be used for budget only. It represents budgeted drug expense margin improvement agreed to by operations and finance but not identified to a product level.
641507 Paybacks - Drugs/Pharmaceuticals (Valid For: DH)
This G/L account will be used to capture drug paybacks to vendors.  (Created 2/2016)
641600 Drugs Approved in Fiscal Year (Valid For: DUHS, Univ)
Represents the cost of new drugs approved for use in the current fiscal year. These drugs are broken out because they generally have a higher cost than traditional therapies.
641700 Bioengineered Drugs (Valid For: DUHS, Univ)
Represents the cost of drugs, which are genetically, or "bioengineered" during the development and manufacturing process. These drugs are generally very expensive.
641701 Allocation for Drugs and Pharmaceuticals (Valid For: DUHS)
641800 Research Drugs (Valid For: DUHS, Univ)
Represent the cost of drugs used in the connection with a research purpose other than those, which a specific G/L account, has been established.
642000 Experimental Animals (Valid For: DUHS, Univ)
Represents the cost of animals purchased for use in research or instruction, related daily maintenance expenses, and other special expenses applicable to such animals.
642200 Forms (Valid For: Univ, DUHS)
Represents the cost of all custom printed forms used in the general operation of an office, clinic or medical practice.
642500 Gases (Other Than for Cooking or Heating) (Valid For: DUHS, Univ)
Represents the cost of oxygen, helium and any other gases used in research, treatment, instruction, etc. This G/L account should also include the cost of any damage to the storage containers and forfeiture of any container deposits.
642501 Gases (Other than for Cooking or Heating ) (MM) (Valid For: Materials Management Only)
643000 Groundskeeping Supplies and Materials (Valid For: DUHS, Univ)
Represents the cost of all supplies and materials used in connection with the care of grounds. Examples: seed, planting stock, fertilizers, small tools, and other miscellaneous supplies needed for the normal maintenance of grounds.
643070 Groundskeeping Supplies & Materials (Valid For: Central Use Only)
643500 Hospital Instruments (Valid For: DUHS, Univ)
Represents the cost of miscellaneous instruments used in the hospital for treatment of patients.
643501 Hospital Instruments (MM) (Valid For: Materials Management Only)
644000 Housekeeping Supplies and Materials (Valid For: DUHS, Univ)
Represents the cost of supplies and materials used in connection with housekeeping activities. Examples: janitorial supplies, linen supplies, soap and washing powders, towels, extermination supplies.
644001 Housekeeping Supplies and Materials (MM) (Valid For: Materials Management Only)
644500 Instructional/Classroom Supplies and Materials (Valid For: DUHS, Univ)
Represents the cost of supplies and materials used in connection with instructional activities other than those for which specific G/L accounts have been established. Examples: chalk, erasers, audio-visual materials, teaching aids.
644600 IV Solutions Supplies and Materials (Valid For: DUHS, Univ)
Represents intravenous solutions and related supplies used throughout the Medical Center and Health System.
644601 IV Solutions Supplies and Materials (MM) (Valid For: Materials Management Only)
644602 IV Solutions: Enteral (Valid For: DUHS)
Used to account for purchases of enteral solutions for the infusion program.
645000 Laboratory and Research - Supplies, Materials & Events (Valid For: Univ, DUHS)
Represents the cost of supplies, materials and events consumed, used or attended in connection with the operation of a laboratory or for research purposes, other than those for which specific General Ledger accounts have been established (e.g., General Ledger account 642000 - Experimental Animals; General Ledger account 642500 - Gases; etc.) An example of an event expense is the ticket cost for a performance attended by Theater Studies faculty as part of their research. In order to comply with the cost accounting standards (CAS) for Federally funded sponsored projects, the use of the item is not relevant.  The item must be classified according to the type of good or service and by the use that is the traditional/typical use of the item.  For example, binders should be coded as General Ledger account 646000 Office Supplies, even if used in a laboratory setting.  These items should then be justified through the use of a Direct Cost Exception form.
645001 Laboratory & Research Supplies and Materials (MM) (Valid For: Materials Management Only)
645002 Patient Supplies-Lab (Valid For: DUHS)
This G/L account should be used to classify patient supplies used in labs that would not be self assessed sales tax in SAP.
645003 Pharmacy Waste Lab Supplies (Valid For: DUHS)
This G/L is used to account for the purchase of necessary supplies (bins, drums, labels, liners, etc.) for the Pharmacy Waster Program.
645200 Bookbinding Supplies and Materials (Valid For: DUHS, Univ)
Represents the cost of all supplies and materials used in the repair of in-house library books. Examples: spines, cloth fabric, adhesive, leather, leather fabric, mending supplies such as brushes, cutters, pressboard, therm-a-bind covers.
645300 Library Catalog Cards (Valid For: DUHS, Univ)
Represents the cost of preprinted cards acquired by Duke's libraries to supplement books purchased from the Library of Congress or other sources.
645500 Maintenance and Shop Supplies and Materials (Valid For: DUHS, Univ)
Represents the cost of small tools, materials, and supplies used in general maintenance of Duke's plant and equipment or in the general operations of Duke's maintenance shops. This G/L account should not be charged with maintenance services purchased from external vendors or other departments of Duke - charge an appropriate 68**** G/L account.
645501 Safety Supplies and Materials (Valid For: Univ, DUHS)
645502 Maintenance Materials and Supplies (Valid For: Univ)
This account should be used to record costs related to supplies and materials on work orders in the new work order system. Created Mar 2014.
645521 Ships & Vessels Deck Supplies (Valid For: Univ)
645522 Ships & Vessels Engineering Supplies (Valid For: Univ)
645523 Ships & Vessels Navigation Supplies (Valid For: Univ)
645524 Ships & Vessels Steward Supplies (Valid For: Univ)
645525 Ships & Vessels Medical Supplies (Valid For: Univ)
645526 Ships & Vessels Minor Equipment Supplies (Valid For: Univ)
645570 Tools/Purchase and Repair (Valid For: Central Use Only)
645900 Copying Services (Valid For: DUHS, Univ)
Represents the cost of copying services purchased from an outside vendor or from a non-service component department within Duke. Costs of copying services provided by Duke's Publication Center should not be charged to this G/L account - use their recharge account, 714200.
645930 Copying Services - House Funds (Valid For: Univ)
646000 Office Supplies and Materials (Valid For: Univ, DUHS)
Represents the cost of all supplies and materials consumed or used in the operation of the university. Examples: paper, pens, pencils, staplers, erasers, file folders, paper clips, adding machine tape, rulers, binders, etc. (Custom printing of forms should be charged to General Ledger account 642200 Forms; custom letterhead, envelopes, business cards and stationery should be charged to General Ledger account 647000 Publication Expense.)  Note: In order to comply with the cost accounting standards (CAS) for Federally funded sponsored projects, the specific use of the item is not relevant. For example, binders should be coded as office supplies, even if used in a laboratory setting.  These items should then be justified through the use of a Direct Cost Exception form.
646001 Office Supplies and Materials (MM) (Valid For: Materials Management Only)
646030 Office Supplies & Materials - House Funds (Valid For: Univ)
646069 Allocation for Office/Other Non-Medical Supplies (Valid For: DUHS, Univ)
646100 Office Subscriptions, Periodicals, and Books (Valid For: DUHS, Univ)
Represents the cost of subscriptions, periodicals, books, or other types of publications purchased by a department for use in an office or department. Purchases of these items for one of Duke libraries should be charged to the 666*** series of G/L accounts and capitalized as assets according to policy.
646300 Pacemakers (Valid For: DUHS, Univ)
Represents the cost of cardiac pacemakers implanted. The cost of the pacemakers should include costs incurred in processing them.
646400 Intensive Patient Care Supplies and Materials (Valid For: DUHS, Univ)
Represents the cost of patient care supplies (see G/L account 646500) bought specifically for use in an intensive or special care units.
646401 Intensive Patient Care Supplies & Materials (MM) (Valid For: Materials Management Only)
646500 Patient Care Supplies and Materials (Valid For: DUHS, Univ)
Represents the cost of supplies and materials used in the routine care of patients. Examples: bandages, sponges, tissues, disposable needles.
646501 Patient Care Supplies and Materials (MM) (Valid For: Materials Management Only)
646502 Patient Care Supplies and Materials (without PO) (Valid For: DUHS, Univ)
646503 Allocation for Medical Supplies (Valid For: DUHS)
646504 Reprocessing Rebates: Patient Care Supplies (Valid For: DUHS)
To assist in the monitoring/tracking of the reprocessing rebates the hospital will receive.This is a new program to "reprocess" formally single use items into multi-use items.
646505 Rebates: Patient Care Supplies (Valid For: Univ, DUHS)
646506 Budget Patient Care Supplies (Valid For: DH)
This account should be used for budget only. It represents budgeted patient care supplies margin improvement agreed to by operations and finance but not identified to a product level.
646600 Prosthetic and Orthotic Supplies and Materials (Valid For: DUHS, Univ)
Represents the cost of raw materials and other products used in constructing specially designed prosthetic or orthotic devices for patient service.
646700 Photographic Supplies and Materials (Valid For: DUHS, Univ)
Represents the cost of photographic film and the supplies and materials associated with the preparation, processing and storage of film, transparencies, etc.
646800 Copier Supplies and Materials (Valid For: DUHS, Univ)
Represents supplies and materials used in printing or copying. Examples: paper, ink, and toner. Use G/L account 645900 for copying services purchased from external vendors; use G/L account 714200 for copying services purchased from Duke Publication Center.
646801 Xerox Toner Expense (Valid For: Univ, DUHS)
This G/L is for expenses associated with the Xerox contract to supply toner for all network printers. (Created 6/2015)
646900 Purchased Kidney (Valid For: DUHS, Univ)
Represents the cost of acquiring kidneys that will be used in renal transplants. This includes charges associated with obtaining the kidneys from hospitals that are members of organ procurement agencies. Administrative fees paid to the organ procurement agencies are also recorded here.
647000 Publication Expense (Valid For: DUHS, Univ)
Represents the cost of printing catalogs, forms, pamphlets, articles, brochures, etc., intended for distribution or use outside the department having such work done. This G/L account should also be charged with the cost of related artwork if purchased. For printing forms or letter-heading stationery which will be used by the department having the work done, charge G/L account 646000 - Office Supplies and Materials.
647061 Posters and Media Guides (Valid For: Univ)
647100 Play Production Supplies & Materials (Valid For: DUHS, Univ)
Represents the cost of supplies and materials used in producing plays, dramas, musicals, etc. Major props should be charged to appropriate Plant and Equipment G/L accounts (66**** or 67****)
647200 Surgical and Patient Linen (Valid For: DUHS, Univ)
Represents the cost of all reusable surgical and patient linen used for inpatient, outpatient, operating room, and any other patient care services.
647201 Surgical & Patient Linen (MM) (Valid For: Materials Management Only)
647300 Purchased Heart/Lung (Valid For: DUHS, Univ)
Represents the cost of acquiring a heart/lung that will be used in a transplant. This includes charges associated with obtaining the heart/lung from hospitals that are members of organ procurement agencies. Administrative fees paid to the organ procurement agencies should also be recorded here.
647400 Sterile Trays (Valid For: DUHS, Univ)
Represents the cost of sterile supplies including both the costs of (1) pre-packaged disposable sterile trays and (2) components of sterile trays that are assembled and processed by hospital personnel.
647401 Sterile Trays (MM) (Valid For: Materials Management Only)
647402 Surgical Instrument Trays (Valid For: DH, DRH, DHRH)
This G/L is used to account for expense related to surgical instrument trays (both new and replacement) bought as complete units that do not meet capitalization guidelines.
647500 Surgical Appliances (Valid For: DUHS, Univ)
Represents the cost of all surgical appliances used in surgical applications. Examples: cranial plates, hip pins, and plastic tubes.
647501 Reprocessing Rebates: Surgical Appliances (Valid For: DUHS)
To assist in the monitoring/tracking of the reprocessing rebates the hospital will receive.This is a new program to "reprocess" formally single use items into multi use items.
647502 Rebates: Other Medical & Surgical Supplies (Valid For: Univ, DUHS)
647600 Purchased Heart (Valid For: DUHS, Univ)
Represents the cost of acquiring a heart to be used in heart transplants. This includes charges associated with obtaining the heart from hospitals that are members of organ procurement agencies. Administrative fees paid to organ procurement agencies should also be recorded here.
647700 Purchased Liver (Valid For: DUHS, Univ)
Represents the cost of acquiring a liver to be used in transplants. This includes charges associated with obtaining the liver from hospitals that are members of organ procurement agencies. Administrative fees paid to the organ procurement agencies should be recorded here.
647701 Purchased Small Bowel (Valid For: Univ, DUHS)
Represents the cost of acquiring a small bowel to be used in transplants. This includes charges associated with obtaining the small bowel from hospitals that are members of organ procurement agencies. Administrative fees paid to the organ procurement agencies should be recorded here.
647800 Purchased Tissue (Valid For: DUHS, Univ)
Represents the cost of acquiring all other non-specified tissue that will be used in transplants. This includes charges associated with obtaining the tissue from hospitals that are members of organ procurement agencies. Administrative fees paid to organ procurement agencies should also be recorded here.
647900 Purchased Pancreas (Valid For: DUHS, Univ)
Represents the cost of acquiring a pancreas that will be used in transplants. This includes charges associated with obtaining the pancreas from hospitals that are members of organ procurement agencies. Administrative fees paid to organ procurement agencies should also be recorded here.
648000 Uniforms, Clothing and Sports Equipment (Valid For: DUHS, Univ)
Represents the cost of uniforms and any other types of clothing furnished employees of Duke. For University sponsored athletic teams, this G/L account includes: helmets, balls, pads, lacrosse sticks, tennis rackets, shirts, etc.
648001 Uniform Clothing and Sports Equipment (MM) (Valid For: Materials Management Only)
648060 Weapons and Ammunition (Valid For: Univ)
To be used to account separately for weapons and ammunition used by Duke Police Department
648070 Safety Equipment, Shoes, Uniforms (Valid For: Central Use Only)
648100 Purchased Lung (Valid For: DUHS, Univ)
Represents the cost of acquiring lungs that will be used in transplants. This G/L account should be used to record payments to other hospitals that are members of organ procurement agencies for hospital charges associated with the securing of lungs. Administrative fees paid to organ procurement agencies should also be recorded here.
648200 Purchased Bone Marrow (Valid For: DUHS, Univ)
Represents the cost of acquiring bone marrow that will be used in transplants. This G/L account should be used to record payments to other hospitals that are members of organ procurement agencies for hospital charges associated with the securing of the bone marrow. Administrative fees paid to organ procurement agencies should also be recorded here.
648201 Purchased Cord Blood (Valid For: DUHS)
Represents the cost of acquiring cord blood that be will be used in transplants. This account should be used to record payments to other hospitals that are members of organ procurement agencies for hospital charges associated with the securing of cord blood. Administrative fees paid to organ procurement agencies should also be recorded here.
648300 Free Books/Review Copies (Valid For: DUHS, Univ)
Represents the cost of review copies of books for professors who might adopt a book for a course. Also includes complimentary copies to authors, copies to sales representatives, etc.
648500 Blood and Blood Products (Valid For: DUHS, Univ)
Represents the cost of blood and blood products purchased from commercial sources. This G/L account should not be used to pay for blood purchased from individuals for experimental or research purposes - charge G/L account 622500 - Experimental Subjects and Blood Donors.
649000 Water Treatment Chemicals (Valid For: DUHS, Univ)
Represents the cost of chemicals used in water softeners, boilers, cooling and/or heating systems.
649070 Water Treatment Chemicals (Valid For: Central Use Only)
649200 FI-CO Reconciliation: Supplies & Materials (Valid For: Central Use Only)
This account represents reconciliation ledger postings for supplies and materials.
649400 Radioactive Source Supplies & Materials (Valid For: DUHS, Univ)
Represents the cost of any supplies and materials that are radioactive. Due to the special regulations by various state and federal agencies, purchases of these items must have special Duke approval.
649500 X-Ray Supplies and Materials (Valid For: DUHS, Univ)
Represents the cost of x-ray film and the supplies and materials associated with the preparation, processing and storage of the film, prints, transparencies, etc.
649501 X-Ray Film (Valid For: DUHS)
649600 Home Dialysis Support Program Supplies (Valid For: DUHS, Univ)
Represents the cost of supplies used in the operation of the Home Dialysis Support Program. Examples: artificial kidneys, bloodlines, filters, deionizers.
649800 Internal Settlement to Inventory (Valid For: Univ)
This account is used to record the transfer of costs from SAP projects or internal orders to inventory accounts.
649900 Linen Consumed (MVMT 501) (Valid For: SAP DHRH Use Only)
651000 Entrees (Valid For: DUHS, Univ)
651100 Dairy Products (Valid For: DUHS, Univ)
651101 COGS-Frozen Ice Cream/Novelties (Valid For: Univ)
651102 COGS-(LOCAL) Dairy Products (Valid For: Univ)
651103 COGS-(LOCAL) Frozen Ice Cream/Novelties (Valid For: Univ)
651200 Fresh Fruit and Vegetables (Valid For: DUHS, Univ)
651201 COGS-(LOCAL) Fresh Fruit/Veg (Valid For: Univ)
651300 Groceries (Valid For: DUHS, Univ)
651301 COGS-Dry Groceries (Valid For: Univ)
651302 COGS-Refrigerated & Frozen Items (Valid For: Univ)
651303 Rebates - Food Purchases (Valid For: DH, DRH, DHRH)
This GL account is used to track the rebates that are received on food purchases.
651304 COGS-(LOCAL) Dry Groceries (Valid For: Univ)
651305 COGS-(LOCAL) Frozen Groceries (Valid For: Univ)
651400 Meat (Valid For: DUHS, Univ)
651401 COGS-(LOCAL) Meat (Valid For: Univ)
651500 Other Food Items (Valid For: DUHS, Univ)
651561 COGS: Food Supplements & Tube Feedings Distribution (Valid For: DUHS, Univ)
651600 Bakery Items and Baked Goods (Valid For: DUHS, Univ)
651601 COGS-(LOCAL) Bakery Items & Baked Goods (Valid For: Univ)
651700 COGS-Beverage (Valid For: Univ)
651701 COGS-Beverage Non-Alcoholic (Valid For: Univ)
651702 COGS-Beverage Alcohol (Valid For: Univ)
651703 COGS-(LOCAL) Beverages Non-Alcoholic (Valid For: Univ)
651800 COGS-Rebates (Valid For: Univ)
652000 Cost of Goods Sold: Journals (Composition) (Valid For: DUHS, Univ)
652100 Cost of Goods Sold: Journals (Printing and Binding) (Valid For: DUHS, Univ)
652120 Cost of Goods Sold: Print/Bind (Valid For: Univ)
652130 Cost of Goods Sold: Print Transport (Valid For: Univ)
652135 Cost of Goods Sold: Reprints (Valid For: Univ)
652157 Cost of Goods Sold: Print On Demand Manufacturing Expense (Valid For: Univ)
To record manufacturing expenses for print on demand books.
652165 Cost of Goods Sold: Marketing Printing (Valid For: Univ)
652200 Cost of Goods Sold: Journals (Graphics Services) (Valid For: DUHS, Univ)
652215 Cost of Goods Sold: Journals Arts (Valid For: Univ)
652240 Cost of Goods Sold: Journals Outsourcing (Valid For: Univ)
652244 Cost of Goods Sold: Journal Production System (Valid For: Univ)
652245 Cost of Goods Sold: Journals Electronic Production (Valid For: Univ)
652246 Cost of Goods Sold: Journal Content Delivery Network (Valid For: Univ)
652263 Cost of Goods Sold: Peer Review (Valid For: Univ)
Used to track expenses related to electronic peer review by Duke Press.
652265 Cost of Goods Sold: Journals Marketing Graphics (Valid For: Univ)
653000 Cost of Goods Sold, Transferred or Issued (Valid For: DUHS, Univ)
653001 COGS: School Supplies (Valid For: Univ)
653002 COGS: Wearables (Valid For: Univ)
653003 COGS: Academic Apparel (Valid For: Univ)
653004 COGS: Greeting Cards (Valid For: Univ)
653005 COGS: Special Order (Valid For: Univ)
653006 COGS: Gift Merchandise (Valid For: Univ)
653007 COGS: Electronics (Valid For: Univ)
653008 COGS: Class Rings (Valid For: Univ)
653009 COGS: Film/Cameras (Valid For: Univ)
653010 COGS: Misc/Bind/Embr/Comm (Valid For: Univ)
653011 COGS: Health & Beauty Aids (Valid For: Univ)
653012 COGS: Sundries (Valid For: Univ)
653013 COGS: Pottery (Valid For: Univ)
653014 COGS: Grocery (Valid For: Univ)
653015 COGS: Produce (Valid For: Univ)
653016 COGS: Deli (Valid For: Univ)
653017 COGS: Trade Books (Valid For: Univ)
653018 COGS: Course Books (Valid For: Univ)
653019 COGS: Reference Books (Valid For: Univ)
653020 COGS: Medical Instruments (Valid For: Univ)
653021 COGS: Professional Wear (Valid For: Univ)
653022 COGS: Duke Books (Valid For: Univ)
653023 COGS: Hurt Books (Valid For: Univ)
653024 COGS: Rare Books (Valid For: Univ)
653025 COGS: Custom Publishing (Valid For: Univ)
653026 COGS: Wholesale Books (Valid For: Univ)
653027 COGS: Art Supplies (Valid For: Univ)
653028 COGS: New Textbooks (Valid For: Univ)
653029 COGS: Used Textbooks (Valid For: Univ)
653030 COGS: Study Aids (Valid For: Univ)
653031 COGS: Major Hardware (Valid For: Univ)
653032 COGS: Minor Hardware (Valid For: Univ)
653033 COGS: Software (Valid For: Univ)
653034 COGS: Computer Supplies (Valid For: Univ)
653035 COGS: Computer Repairs (Valid For: Univ)
653036 COGS: Site License (Valid For: Univ)
653037 COGS: Food (Valid For: Univ)
653038 COGS: Drinks (Valid For: Univ)
653039 COGS: Laundry/Drycleaning (Valid For: Univ)
653040 COGS: Cameron Floor (Valid For: Univ)
653041 COGS: NCAA Floor (Valid For: Univ)
653042 COGS: Law School (Valid For: Univ)
653043 COGS: Legacy Products (Valid For: Univ)
653044 COGS: Coach K Products (Valid For: Univ)
653045 COGS: Internet, Fax, Copy Service (Valid For: Univ)
653046 COGS: Iron Dukes Merchandise (Valid For: Univ)
653047 COGS: Gardens Merchandise (Valid For: Univ)
653048 COGS: Marine Lab Merchandise (Valid For: Univ)
653064 COGS: Parking Passes (Valid For: Univ)
653200 Allowance for Inventory Shrinkage (Valid For: DUHS, Univ)
653201 Shrinkage Allowance: School Supplies (Valid For: Univ)
653202 Shrinkage Allowance: Wearables (Valid For: Univ)
653203 Shrinkage Allowance: Academic Apparel (Valid For: Univ)
653204 Shrinkage Allowance: Greeting Cards (Valid For: Univ)
653205 Shrinkage Allowance: Special Order (Valid For: Univ)
653206 Shrinkage Allowance: Gift Merchandise (Valid For: Univ)
653207 Shrinkage Allowance: Electronics (Valid For: Univ)
653208 Shrinkage Allowance: Class Rings (Valid For: Univ)
653209 Shrinkage Allowance: Film/Cameras (Valid For: Univ)
653210 Shrinkage Allowance: Misc/Bind/Embr/Comm (Valid For: Univ)
653211 Shrinkage Allowance: Health & Beauty Aids: (Valid For: Univ)
653212 Shrinkage Allowance: Sundries (Valid For: Univ)
653213 Shrinkage Allowance: Pottery (Valid For: Univ)
653214 Shrinkage Allowance: Grocery (Valid For: Univ)
653215 Shrinkage Allowance: Produce (Valid For: Univ)
653216 Shrinkage Allowance: Deli (Valid For: Univ)
653217 Shrinkage Allowance: Trade Books (Valid For: Univ)
653218 Shrinkage Allowance: Course Books (Valid For: Univ)
653219 Shrinkage Allowance: Reference Books (Valid For: Univ)
653220 Shrinkage Allowance: Medical Instruments (Valid For: Univ)
653221 Shrinkage Allowance: Professional Wear (Valid For: Univ)
653222 Shrinkage Allowance: Duke Books (Valid For: Univ)
653223 Shrinkage Allowance: Hurt Books (Valid For: Univ)
653224 Shrinkage Allowance: Rare Books (Valid For: Univ)
653225 Shrinkage Allowance: Custom Publishing (Valid For: Univ)
653226 Shrinkage Allowance: Wholesale Books (Valid For: Univ)
653227 Shrinkage Allowance: Art Supplies (Valid For: Univ)
653228 Shrinkage Allowance: New Textbooks (Valid For: Univ)
653229 Shrinkage Allowance: Used Textbooks (Valid For: Univ)
653230 Shrinkage Allowance: Study Aids (Valid For: Univ)
653231 Shrinkage Allowance: Major Hardware (Valid For: Univ)
653232 Shrinkage Allowance: Minor Hardware (Valid For: Univ)
653233 Shrinkage Allowance: Software (Valid For: Univ)
653234 Shrinkage Allowance: Computer Supplies (Valid For: Univ)
653235 Shrinkage Allowance: Computer Repairs (Valid For: Univ)
653236 Shrinkage Allowance: Site License (Valid For: Univ)
653237 Shrinkage Allowance: Food (Valid For: Univ)
653238 Shrinkage Allowance: Drinks (Valid For: Univ)
653239 Shrinkage Allowance: Laundry/Drycleaning (Valid For: Univ)
653240 Shrinkage Allowance: Cameron Floor (Valid For: Univ)
653241 Shrinkage Allowance: NCAA Floor (Valid For: Univ)
653242 Shrinkage Allowance: Law School (Valid For: Univ)
653243 Shrinkage Allowance: Legacy Products (Valid For: Univ)
653244 Shrinkage Allowance: Coach K Products (Valid For: Univ)
653245 Shrinkage Allowance: Internet, Fax, Copy Service (Valid For: Univ)
653247 Shrinkage Allowance: Gardens Merchandise (Valid For: Univ)
653248 Shrinkage Allowance: Marine Lab Merchandise (Valid For: Univ)
653264 Shrinkage Allowance: Parking Passes (Valid For: Univ)
653500 Postage (Valid For: DUHS, Univ)
653700 COGS: CordBlood Units (Valid For: Univ)
To record cost of goods sold related to cord blood units sold by the Dept. of Pediatrics.
654100 IV Solutions, Supplies and Materials (Valid For: DUHS, Univ)
654300 Other Patient Supplies and Materials (Valid For: DUHS, Univ)
655000 Cost of Goods Sold - FMD Utility Company (Valid For: Univ)
This G/L is used to account for the cost associated with providing water and electricity to  buildings.
6565**
656569 Hospital MM Scrap (Valid For: Materials Management Only)
656599 Hospital MM Scrap (Valid For: Materials Management Only)
659200 FI-CO Reconciliation: Cost of Goods Sold (Valid For: Central Use Only)
This account represents reconciliation ledger postings for cost of good sold.
660100 Land (Valid For: DUHS, Univ)
This G/L account SHOULD be charged with:
  • the purchase price of land, including any buildings acquired with the land that is not intended for use.
  • expenditures for demolishing any buildings which were acquired with land to make the land available for new construction or other use. Any salvage value resulting from the sale of such buildings and related building facilities should be credited to this G/L account.
  • the cost of perpetual easements or rights of way.
  • fees for surveys, title searches, geological opinions, contamination testing, legal, and other expert services incidental to the acquisition of land which is purchased on the basis of such data or services.
  • expenditures for the initial clearing and grading of land (see exclusions listed below).

This G/L account SHOULD NOT be charged with:

  • expenditures relating to the disposal of refuse (charge appropriate expense G/L account).
  • fees for surveys, title searches, etc., applicable to land which was NOT purchased (charge appropriate expense G/L account).
  • the cost of easements or rights of way which are limited as to time (charge appropriate G/L account for deferred charges).
  • expenditures for initial landscaping, including initial seeding and top soil, initial sodding, trees and shrubs, and artificial lakes and dams (charge G/L account 660200).
  • expenditures (net of any salvage value received) for demolishing a building or structure because it is a nuisance or to remove the facility from the property tax roll (charge appropriate expense G/L account).
660200 Land Improvements (Valid For: DUHS, Univ)
This G/L account SHOULD be charged with the first cost of the following:
  • roads, sidewalks, bridges, tunnels, trestles, parking lots, guard railings, etc. intended for pedestrian, vehicle or storage use; also, the first cost of metal standards, poles, brackets, fixtures and wiring for outside lighting of these facilities.
  • fences, including lighting fixtures and wiring which are an integral part thereof.
  • applicable architectural engineering, drafting and other expert services; and the cost of clearing, excavating, filling and grading applicable to the construction of facilities charged to this G/L account.
  • expenditures for initial landscaping - including initial seeding and top soil; initial sodding, trees and shrubs; and artificial lakes, dams, dikes and retaining walls.
This G/L account SHOULD NOT be charged with the following:
  • expenditures for reseeding or resodding (charge G/L account 680200).
  • expenditures for repairing or repaving roads, sidewalks, etc. (charge G/L account 680200).
  • bridges, tunnels, trestles and ducts used exclusively in connection with outside piping and wiring system (charge G/L account 662400).
  • expenditures for parking apparatus such as ticket gates (charge G/L account 662100).
  • expenditures under $5,000 (charge G/L account 670200).
661000 Building Shell (Valid For: DUHS, Univ)
Includes the following Category Types of building construction:

CATEGORY I

Construction in which bearing walls, column beams, floor and roof deck are of non-combustible material and are protected so as to have a fire resistance not less than Type I construction as specified by the N.C. State Building Code. Exterior walls are a minimum of 12" thick and are of solid stone material. See Note A below.

CATEGORY II

This type construction is the same as Type I except exterior walls are precast stucco panels with metal studs and gypsum wallboard back up. See Note A below.

CATEGORY III

Construction in which the exterior bearing and non-bearing walls and partitions, floors, and roofs and their supports are wholly or partly of wood. The exterior finish of the outside walls is brick veneer. See Note A below.

CATEGORY IV

This type of construction is the same as CATEGORY III except the exterior finish of the outside wall is wood or metal. See Note A below.

CATEGORY V

Greenhouses, tool sheds, fuel storage facilities, etc. See Note A below.

CATEGORY VI

This type construction is the same as Category I except exterior walls are a minimum of 12" thick of solid brick, brick and concrete masonry units or precast concrete panels with either metal stud and gypsum wallboard back up or concrete masonry units back-up. See Note A below.

CATEGORY VII

Construction in which the exterior bearing and non-bearing walls and bearing partition of interior walls are of non-combustible material and have fire resistance not less than Type V construction as specified by the N.C. State Building Code. Floor, roof and criteria framing are wholly or partly of wood. See Note A below.

NOTE A: The Building G/L accounts above SHOULD NOT be charged with the following:

  1. extraordinary cost incidental to the erection of a building, such as those due to strike, flood, fire or other casualty (charge appropriate expense G/L account).
  2. cost of incomplete construction that is subsequently abandoned, including cost of demolition of such partially completed construction and related clean up.
  3. expenditures for demolishing a building or structure or removing the facility from the property tax roll (charge appropriate G/L account).
661200 Reinforced Concrete and Brick, Fireproof (Valid For: Closed)
661300 Reinforced Concrete and Brick, Non-Fireproof (Valid For: Closed)
661400 Frame (Valid For: Closed)
661600 Masonry Fire Proof (Valid For: Closed)
662100 Building Service Machinery & Equipment (Valid For: DUHS, Univ)
This G/L account should be charged with the first cost of building service machinery and equipment (including foundations and installation) required for general building occupancy, including the cost of related architectural engineering, drafting, and other expert services. Items charged to this G/L account include:
  • elevators, including functionally related equipment which is essential to their operation.
  • heating, ventilating and air conditioning equipment, including peripheral equipment.
  • electrical machinery and equipment used for the generation, conversion, transmission and distribution of electrical energy.
  • parking apparatus.
662200 Other Building Facilities (Valid For: DUHS, Univ)
This G/L account SHOULD be charged with the first cost of general building appurtenances. This account should also be charged with the related cost of architectural engineering, drafting, and other expert services. Items charged to this G/L account include:
  • finish ceiling, including soundproofing.
  • finish flooring, including tile, composition, etc.
  • finish roofing (excluding bare roof chargeable to the 661000 G/L account).
  • interior doors (exterior doors use G/L account 661000).
  • partitioning (other than load bearing which is chargeable to the 661000 G/L account).
  • rain spouts and gutters.
  • platforms and docks.
  • built-in cabinets, shelves, furniture, etc.
G/L account 662200 SHOULD NOT be charged with extraordinary costs attributable to floods, fire or other casualty, or to abandoned construction (charge appropriate expense G/L account).
662300 Inside Piping and Wiring (Valid For: DUHS, Univ)
This G/L account SHOULD be charged with the first cost of all piping, radio and electrical wiring systems from normal connection at point of entry into a building, including the related cost of architectural engineering and drafting and other expert services. These items include:
  • wiring, conduit, lighting fixtures, video cable, data lines, telephone lines, transformers, panel boards,
  • control and safety devices, and other portions of electrical distribution systems from points of entry into
  • building, to and including, main service lines and to point of terminal outlet.
  • piping systems (water, hydraulic, steam, air, gas, oil, etc.) from points of entry into building, to and including, main service lines to point of terminal outlet. Also includes related pumps, valves, control devices, etc.
  • plumbing and toilet facilities, including all piping, hot water tanks, heat exchangers.
  • sprinkler and fire protection systems within buildings, including pumps, control devices, hose, water storage tanks located on top of buildings, piping for outside hose connections, etc.
  • waste and drain piping including pumps, control devices, etc. within a building to the point of exit.
  • wiring for fire alarms, radio and public address systems.
G/L account 662300 SHOULD NOT be charged with the following:
  • telephone systems (charge appropriate Tele/Video G/L account).
  • main distribution lines (gas, steam, electricity, etc.) which merely pass through buildings to provide service to other buildings (charge G/L account 662400).
662400 Outside Piping and Wiring (Valid For: DUHS, Univ)
This G/L account SHOULD be charged with the first cost of permanent main or truck line piping, radio and electrical distribution systems from point of distribution (such as city main lines, power house, substation, waste disposal plant) to connections with buildings, including cost of components which form an integral part of the system. These items include:
  • water, steam, air, gas, drainage and waste piping; fittings, pumps, control devices, catch basins, hydrants, manholes, etc.
  • electrical distribution systems, including steel substation poles, towers, pole transformers, control and safety device brackets, insulators, wires, cables, etc.
  • bridges, tunnels, trestles, and ducts used for outside piping and wiring.
  • outside storage tanks, towers, sprinkler loops, etc.
  • sewage and waste disposal facilities.
G/L account 662400 SHOULD NOT be charged with the following:
  • telephone trunk lines (charge the appropriate Tele/Video G/L account).
  • poles, fixtures or wiring for outside lighting of roads, etc. (charge G/L account 660200).
662500 Parking Apparatus (Valid For: Closed)
662700 Permanent Interior Furnishings (Valid For: DUHS, Univ)
This G/L account should be charged with the first cost of carpeting and drapery. The capitalization criteria are applied to each building based on the amount of each purchase. (Includes carpets and draperies.) For expenditures under $5,000, charge G/L account 672700.
663900 Capital Lease Principal Payments (Valid For: Univ, DUHS)
This G/L account should be charged with the principal portion of monthly payments on lease/purchases and installment purchases of capital equipment. For more information, refer to GAP 200.070, Real Estate, Plant & Equipment Lease Agreements.
664000 Ships and Vessels (Valid For: DUHS, Univ)
This G/L account SHOULD be charged with the first cost of ships, including all related equipment and accessories. The Ships and Vessels G/L account SHOULD NOT be charged with the following:
  • spare parts purchased with or subsequent to the acquisition of the ships and vessels and intended for replacement or repair purposes (charge G/L account 684000).
  • expenditures under $5,000 (charge G/L account 674000).
664300 High Value Assets (Valid For: Closed)
664400 Low Value Assets (Valid For: Closed)
664600 Agency Owned Real Property (Valid For: DUHS, Univ)
This G/L account should be charged with the cost Real property (i.e., land or buildings) that is owned by a Private Agency or an Agency cost center (8******) of Duke.
664700 Government Owned Property (Valid For: DUHS, Univ)
This G/L account should be charged with the cost of machinery, equipment or other property when the ownership is vested in the Federal Government either indefinitely or for a specific period of time.
664800 Agency Owned Personal Property (Valid For: DUHS, Univ)
This G/L account should be charged with the cost of machinery, equipment or other personal property that is owned by a Private Agency or an Agency cost center (8******) of Duke.
665000 Machinery and Equipment (Valid For: DUHS, Univ)
This G/L account should be charged with the cost of capital machinery and equipment (including computer printers and any combination copy/printer/fax machine) that has not been specifically described in other G/L accounts in the 66**** series. For expenditures under $5,000, charge G/L account 675700.
665100 Vehicles (Valid For: DUHS, Univ)
This G/L account SHOULD be charged with the first cost of passenger cars and station wagons, trucks, buses, tow tractors, material handling fork-lift equipment, road scrapers, etc. The Vehicles G/L account SHOULD NOT be charged with the following:
  • The cost of license and registration fees, batteries, tires, or other repair/replacement parts purchased other than as an initial part of the vehicle (charge appropriate expense G/L account).
  • Any capital expenditures made after the initial purchase of the vehicle such as toolboxes, large racks, etc. (charge G/L account 665000 or 675700).
666100 Newspapers and Periodicals (Valid For: DUHS, Univ)
666200 Major Sets (Valid For: DUHS, Univ)
666300 Monographs (Valid For: DUHS, Univ)
666400 Binding Charges (Valid For: DUHS, Univ)
666500 Duke Press and Library Exchange (Valid For: DUHS, Univ)
These G/L accounts SHOULD be charged with the first cost of books, newspapers, periodicals and continuations acquired by Duke's libraries intended for reference or general circulation purposes which are generally replaceable at costs approximately equal to their acquisition value.
These G/L accounts SHOULD NOT be charged with:
  • Items with an inherent intrinsic value that is not expected to decline with the passage of time (charge G/L account 666800).
  • Books or reference works acquired by University departments which are not intended to be made available to Duke as a whole (charge G/L account 646100).
666600 Monographic Series/Sets (Valid For: DUHS, Univ)
This G/L account should be charged with the first cost of monographic series and monographic sets.
666700 Non-Book Materials (Valid For: DUHS, Univ)
This G/L account should be charged with the cost of those materials purchased for the permanent collections of the libraries, which are not original manuscripts, nor in traditional printed codex form. Examples: microforms, motion picture films, unbound printed pictures, video and audio tape recordings, phonograph records, wire recordings, computer-mediated recordings of data intended as part of permanent library collections, and musical scores (unless in manuscript form).
666800 Rare Books (Valid For: DUHS, Univ)
This G/L account should be charged for items with an inherent intrinsic value that is not expected to decline over time.
666900 Fine Art (Valid For: DUHS, Univ)
This G/L account should be charged for all rare works of art and historical treasures intended for general display in protected environments.
667100 Furniture and Furnishings (Valid For: DUHS, Univ)
This G/L account should be charged for furniture and furnishings (including installation) for offices, classrooms, dormitories, conference rooms, cafeterias, etc. Examples: Desks, Chairs, Bookcases, Beds, Lockers, Sofas, Tables, Prints... Do not charge carpets or drapes here - if $5,000 or more, charge 662700; if under $5,000, charge 672700. For furniture and furnishings under $5,000 charge G/L account 677100.
667200 Office Machines and Equipment (Valid For: DUHS, Univ)
This G/L account should be charged for business machines and equipment, including the cost of attachments, accessories, foundations and installation. Examples: Adding Machines, Dictating Equipment, Microfilm Equipment, Cellular Telephones, Scanners,Fax Machines, Typewriters, Copying Machines, Pagers... For office machines and equipment under $5,000, charge G/L account 677200.
667300 Midrange and Mainframe Computers (Valid For: DUHS, Univ)
This G/L account SHOULD be charged with the first cost of midrange and mainframe computers including the freight and installation, operating manuals, attachments, accessories, and operating software obtained at time of purchase and necessary to the operation of the computer. The G/L account SHOULD NOT include printers, terminals, or other accessories for expansion obtained subsequent to the purchase of the computer which are not necessary for basic operation of the computer (charge G/L account 665000 if $5,000 or more).
667400 Personal Computers (PCs) (Valid For: DUHS, Univ)
This G/L account SHOULD be charged with the first cost of personal computers (including Palm Pilots/Handhelds). A personal computer usually consists of a monitor, a central processing unit with keyboard, operating software and original configuration software with related manuals, extra memory boards acquired at time of purchase, internal disk drives, and various connecting cables. Freight and installation cost should also be included in the original capital cost. If the cost is less than $5,000, charge G/L account 677400. This G/L account SHOULD NOT include printers (charge 665000 if $5,000 or more, 675700 if less than $5,000).
667500 Construction/Renovation Minor Capital Acquisitions (Valid For: Plant Accounting Use Only)
This G/L account should be charged with the initial complement of items with a cost of less than $5,000 that are purchased when a new building is constructed or major renovations are made. This includes items such as trashcans, furniture and furnishings for the new building. This account is for use by Plant Accounting only.
667600 Computer Software (Valid For: DUHS, Univ)
This G/L account should be charged with software packages purchased with a cost of $5,000 or more, including instruction manuals, freight, and related installation. This does not include original configuration software purchased with the computer. Original configuration software is considered integral to the computer and is therefore included in 667400 or 677400 whichever is applicable. Software with a life of only one-year and/or software costing less than $5,000 (per copy) should be charged to G/L account 677600.
667700 Major Computer Software (Valid For: DUHS, Univ)
This G/L account should be charged with certain internal and external cost for the Application Development Stage of computer software developed or obtained for internal use. This G/L account should also be charged with certain internal and external cost for the Web Site Application and Infrastructure Development Stage of Web Site design. This G/L account is charged only when the software or web design project has an estimated or actual expenses exceeding $2 million. (Refer to GAP 200.075, Computer Software and Websites Developed or Obtained for Internal Use.)
667701 Major Computer Software - Internal Labor (Valid For: All)
Used to account for capitalized salaries asssociated with the development of of major compute software.
667900 Health System Restriced Capital Assets (Valid For: DUHS)
To record the release of restricted funds spent for the purchase of fixed assets.The debit would be to the restricted WBS element and credit to the unrestricted WBS element to show funding for capital purchases from outside sources.The net total of the entry on this G/L account would be zero.
668100 Asset Under Construction: Buildings (Valid For: DUHS, Univ)
This G/L account should be used to accumulate expenditures for construction of fixed assets and buildings that are not complete. The minimum dollar criteria for fixed assets is not applicable to work in progress. Work in progress should also include fiscal year-end accruals for (1) unbilled construction work (materials received or work performed which has not been paid for) and (2) purchases of building machinery in transit at the fiscal year-end, for which title has been acquired. When the construction or installation is complete, accumulated costs are transferred from this account to one of the fixed capital G/L accounts.
668101 Contingency (Valid For: Budget Use Only)
668102 Consultant Services (Valid For: DUHS, Univ)
668103 Consultant Reimbursables (Valid For: DUHS, Univ)
668104 Project Office Fees (Valid For: DUHS, Univ)
668105 Project Office Reimbursables (Valid For: DUHS, Univ)
668106 Fund Raising/Development (Valid For: DUHS, Univ)
668110 Hazardous Materials (Valid For: DUHS, Univ)
668111 Demolition (Valid For: DUHS, Univ)
668112 General Construction (Valid For: DUHS, Univ)
668113 Mechanical (Valid For: DUHS, Univ)
668114 Plumbing (Valid For: DUHS, Univ)
668115 Electrical (Valid For: DUHS, Univ)
668116 Fixed Equipment (Valid For: DUHS, Univ)
668120 Site Work/Storm Water Management (Valid For: DUHS, Univ)
668121 Landscapes/Hardscapes (Valid For: DUHS, Univ)
668122 Permits (Valid For: DUHS, Univ)
668123 Utilities (Valid For: DUHS, Univ)
668124 Site/Material Testing (Valid For: DUHS, Univ)
668125 Site Surveys (Valid For: DUHS, Univ)
668126 Duke Shops (Facilities Management Department & Earth & Ocean Sciences) (Valid For: DUHS, Univ)
668127 OIT/Occupational & Environmental Safety Office (OESO)/Duke Card (Valid For: DUHS, Univ)
668128 Signage (Exterior) (Valid For: DUHS, Univ)
668129 Builders Risk Insurance (Valid For: DUHS, Univ)
668140 Telephones (Valid For: DUHS, Univ)
668141 Furniture/Furnishings (Valid For: DUHS, Univ)
668142 Moveable Equipment (Valid For: DUHS, Univ)
668143 Moving/Storage (Valid For: DUHS, Univ)
668150 Capitalized Interest (Valid For: DUHS, Univ)
To record capitalized interest on project funds. To keep segregated as financing costs.
668168 Non-Capital Budget (Valid For: DUHS)
To appropriately capture operation expenses associated with Capital Projects.
668169 Capital Project Accruals (Valid For: DUHS, Univ)
For year end accruals on capital projects to recognize expenses.
668181 E&O/FMD (Valid For: Central Use Only)
668300 Asset Under Construction: Equipment (Valid For: DUHS, Univ)
This G/L account should be used to accumulate expenditures for incomplete equipment construction or the lengthy installation of equipment. When the equipment becomes useable, the expenditures should be transferred to one of the movable capital G/L accounts.
668400 Capital Property Losses: Insurance Recovery (Valid For: DUHS, Univ)
Represents insurance funds recovered for losses on capitalized property. This G/L account should be used ONLY with plant WBS elements (7******); use G/L account 694700 with expense cost objects. The insurance office should make all entries using this G/L account.
668600 Telephone and Network Systems Apparatus (Valid For: Univ, DUHS)
This GL Account should be charged with the first cost on both telephone and data-network apparatus, which would include: telephones, data sets, recording devices, modems, gateways, routers, switches, bridges, hubs, repeaters, multiplexers and other related equipment. For expenditures under $5,000, charge GL Account 678600.
668650 Copper and Fiber Optic Cable (Valid For: Univ, DUHS)
This GL Account should be charged when the first cost of copper and/or fiber-optic cable (labor and material) when cabling from the distribution network to the service areas exceeds $5,000. For expenditures under $5,000, charge GL Account 678650.
668700 Telephone System Station Connections (Valid For: Closed)
This GL Account should be charged with the first cost of installing telephone equipment described in GL Account 668600. Charges to this asset category will include labor, fringe benefits, and overhead on installers' wages, as well as miscellaneous electronic parts charged on E-prefixed issued tickets from the Tele/Video stockroom or issues from other inventory points. CLOSED IN ALL COMPANY CODES AS OF 11-22-2013
668800 Central Office Switcher (Valid For: Closed)
This G/L account should be charged with the first cost of central office equipment including common control equipment and software, trunking circuitry, crossbar switch assemblies, operators' consoles, paging transmitters, toll-ticketing equipment, and other electronic gear located in the telephone system central office switchroom. CLOSED IN ALL COMPANY CODES AS OF 11-22-2013
668900 Large Private Branch Exchanges (Valid For: Closed)
This G/L account should be charged with the first cost of background equipment purchased to operate large private branch exchanges installed in departmental areas to improve service and relieve traffic on the central switching assembly. CLOSED IN ALL COMPANY CODES AS OF 11-22-2013
669000 Underground Cable (Valid For: Closed)
This G/L Account should be charged with the first cost of telephone and fiber optic cable (labor and material) from the Tele/Video building to service areas. Charges to this asset category will be for cable network that is enclosed in the underground conduit that is described in G/L Account 669500.
669100 Buried Cable (Valid For: Closed)
This G/L account should be charged with the first cost of telephone cable that is "trenched in" underground and is NOT enclosed in the underground conduit that is described in G/L account 669500. CLOSED IN ALL COMPANY CODES AS OF 11-22-2013
669200 FI-CO Reconciliation-Expense to be Capitalized (Valid For: Central Use Only)
This account represents reconciliation ledger postings for expenses to be capitalized.
669400 Cablevision Apparatus (Valid For: DUHS, Univ)
This G/L account should be charged with the first cost of CATV equipment and wiring built and installed by OIT.
669500 Underground Conduit and Manholes (Valid For: DUHS, Univ)
This G/L account should be charged with the first cost of plastic duct encased in concrete to house underground telephone cable described in G/L account 669000.
669600 Microwave Equipment (Valid For: DUHS, Univ)
This G/L account should be charged with the first cost of microwave data transmission equipment including electronic components located in the telephone system central office, and at the points of signal transmission and reception either at Duke or in the Research Triangle Park.
669700 Microwave Tower (Valid For: DUHS, Univ)
This G/L account