Contractual Services (i.e. Postage, Shipping, Telecommunications, Printing, & Maintenance)

Account	Description
12050	Seat Management Services
12110	Freight and Express Services
1211M	Office, Lab Equip moving
1211U	Freight - Unallowable
12120	Outbound Freight Services
1212U	Outbound Freight Serv - Unallowable
12130	Messenger Services
12131	Lab Sample Shipping
12135	Overnight Messenger Services
1213A	Messenger Serv-Fed Ex Payroll TypeA
1213R	Messenger Services - Recruiting
1213U	Messenger Services - Unallowable
12140	Postal Services
12141	Postal Services - Overpayments
12142	Postal Svcs - Permit 10
12143	Postal Svcs - Postage Due
1214R	Postal Services - Recruiting
1214U	Postal Services - Unallowable
12150	Printing Services
12151	Engraving Services
12152	Copy Centers
12153	Satellite Copiers
12154	Satellite Printers
12155	Docuprint
12156	Printing Services-Private Vendors
1215G	Printing - Game Day
1215R	Printing Services - Recruiting
1215U	Printing & Engraving - Unallowable
12160	Telecommunications Services (DIT)
12170	Telecommunications (Non-State)
12171	Fixed Phones (Non-State)
12172	Cellular phones/pagers (Non-State)
12173	Video Telecom Services (Non-State)
1217U	Telecomm (Non-State) - Unallowable
12180	Other Telecom Services (State)
12181	Fixed phones
12182	Cellular phones/pagers
12183	Video Telecommunication Services
1218R	Other Telecom Services-Recruiting
1218U	Telecomm Serv (State) - Unallowable
12190	Inbound Freight Services
12210	Organization Memberships
12211	Entry Fees
12212	Memberships-Taxable
12213	Athletic Conference Fees
1221U	Org. Memberships - Unallowable
12220	Publication Subscriptions
12221	Electronic Subscriptions
1222R	Publication Subscriptions-Recruit.
1222U	Publication Subscriptions-Unallowab
12250	Employee Tuition Reimbursement
1225U	Employee Tuition Reimb.-Unallowable
12260	Employee Training Consulting Servs
1226U	Training Consulting Ser-Unallowable
12310	Clinic Services
12320	Error Account
12340	Medical Provider Services
12341	Medical - Eye Care
12360	X-Ray and Laboratory Services
12361	Medical - Drug Testing
12410	Auditing Services
12420	Fiscal Services
12421	Service Charges
12422	Investment Management Services
12423	Dev/Mgt Endowment Services
12424	Receipt Processing Services
12425	Property Management Services
12426	Bad Debt Expense
1242U	Fiscal Services - Unallowable
12430	Attorney Services
12440	Other Mgmt. & Expert Services
12441	Consulting Services
12442	Referees and Game Officials
12443	Photographic Services
12444	Artistic Services
12445	Ed. Conference Equipment Setup
12446	Videotaping/Audio taping Services
12447	Musical Services
12448	Ed. Conference Satellite Services
12449	Ed. Conference Telecomm. Services
1244A	Analytical Services
1244B	Shared CESA Operating Expenses
1244C	VCOM Contractual Services
1244D	Continuing Education Workshop Support
1244G	Mgmt & Expert Serv - Game Day
1244H	Golf Coaching Services
1244R	Service Center Services
1244U	Expert Services - Unallowable
12450	Other Personnel Dev. Services
12451	CEU Recording Fees
12452	Cont. Ed. Pgm. Certificate Framing
12453	Other Cont. Educ. Services
12460	Other Public Relations Services
12461	Direct Mail Marketing Services
12462	Promotional Brochures
12463	Promotional Flyers
12464	Promotional Letters
12465	Other Promotional Services
12466	Promotional Posters
12467	Envelopes - Promotional Mailings
12468	External Mailing List Rental
12469	Internal Mailing List Rental
1246A	Media Advertising
1246B	Promotional 1st Class Postage
1246C	Promotional 3rd Class Postage
1246D	Promotional 3rd Cl.Oversize Postage
1246E	Promotional 3rd Class Post-Outside
1246M	Promotional Media/Photo services
1246U	Public Rel Serv - Unallowable
12470	Legal Services
12471	Legal Permits
12472	Visa / Permanent Residency Fees
12480	Media Services
1248U	Media Serv - Unallowable
12490	Recruiting Advertising
12510	Custodial Services
1251G	Custodial Services-Game Day
1251U	Custodial Services-Unallowable
12520	Electrical Repair and Maintenance
12521	Replacement Lighting
12522	Alarm Maintenance
12530	Gen. Equip. Repair & Maint
12531	Lab equip/instruments Repair
12532	Electronic equip. Repair & Maint
1253G	Repair & Maint - Game Day
12540	Extermination/Vector Control
12550	Highway Repair and Maintenance
12560	Mechanical Repair and Maintenance
12570	Plant Repair and Maintenance
1257U	Ph Plt R&M - Unallowable
12580	Nat Resource Reclamation Services
12590	Vehicle Repair and Maintenance
12610	Architectural and Engineering
12611	Administrative Charges
12620	Aviation - Survey, Monitoring, etc
12630	Clerical Services
12640	Food Prep and Dietary Services
12641	Refreshment Breaks - Food Prep.
12642	Breakfasts - Food Prep.
12643	Lunches - Food Prep.
12644	Dinners - Food Prep.
12645	Banquets - Food Prep.
12646	Socials/Receptions - Food Prep.
12647	Conference Guest Food Prep.
12648	Other Food Prep. Services
12649	Alcoholic Beverages - Conferences
1264U	Food Prep. Serv. - Unallowable
12650	Laundry and Linen Services
12660	Manual Labor Services
12661	Contract Labor
12670	Production Services
12671	Fabrication Services
1267U	Prod Serv - Unallowable
12810	Moving and Relocation Services
12960	Ind. Cost Recoveries-Aux. Contracts
12970	Late Payment Penalties-Services
12980	Inter-Agency Recoveries-Services
12920	Other Outside Recoveries - Services
12990	Intra-Agency Recoveries-Services
12991	Intra-Agency Recoveries- Docuprint
12992	Intra-Agency Recov- Interface Error
12993	Recoveries-Conf. Admin. Costs
12994	Recoveries-Agency Advance Refund
12995	Conferences - Assoc. Pass Through
12996	VTF Recoveries-Services
12997	Other Outside Recoveries-Services
12998	Recoveries - Daily Rental
12999	Recoveries - Monthly Rental
1299A	Recoveries - Cont Ed E&G

---

Computing and ADP Services

Account	Description
12710	Information Mgt Design/Develop VITA
12720	VITA Info Tech Integ Costs-Per Serv
12730	Information Mgt Design/Dev. (State)
12740	Computer Hardware Maintenance Ser.
12750	ADP Software Maintenance Services
12760	Computer Operating Services VITA
12770	Computer Operating Serv (Non-State)
12781	Allocated Computing Chgs
12780	VITA Info Tech Integ Costs - G & S
12790	Computer Software Development Serv.
12791	Personal Software
12792	Server Software

---

Travel, Convention, & Education

Account	Description
128XX	Transportation, Travel, Employee Development Services
12810	Moving and Relocation Services
12820	Travel, Personal Vehicles
1282U	Trav Pers Veh - Unallowable
12830	Other Travel, Public Carriers
12831	Air Travel, Public Carriers
12839	Courtesy Cars
1283U	Trav Publ Carr - Unallowable
12840	Travel, State Vehicles
1284B	Team Travel State Veh - Band
1284C	Team Travel State Veh - Cheerleader
1284G	Team Travel State Veh - Game Day
1284R	Travel, State Vechicles Recruiting
1284T	Travel, State Vechicles Team Travel
1284U	Trav State Veh - Unallowable
12850	Travel, Subsistence and Lodging
12851	Ed. Conference Participant Lodging
12852	Ed. Conference Guest Registration
12853	Ed. Conference Faculty Lodging
12854	Ed.Conf. Outside Instructor Lodging
12855	Ed. Conference Ground Transport.
12856	Shared CESA Vehicle Expenses
1285B	Team Travel - Band
1285C	Team Travel - Cheerleaders
1285G	Team & Travel - Game Day
1285L	Team Lodging
1285M	Preseason/Extra Meals
1285R	Recruiting Travel
1285S	Scouting Travel
1285T	Team Travel
1285U	Trav Subs/Lodging - Unallowable
12870	Travel, Meal Reimbursements – Reportable to IRS
1287U	Taxable Meal Reim - Unallowable
12880	Travel, Non-Taxable Meal Reimb
1288U	Non-taxable Meal Reim - Unallowable
12890	Employee Training and Conference
12891	Ed Conference Participant Lodging
12982	Ed Conference Guest Registration
12893	Ed Conference Faculty Lodging
12894	Ed Conference Outside Instructor Lodging
12895	Ed Conference Ground Transportation
12896	Team Travel
12897	Registration Fees-Employee Training
12898	Technology - Registration Fees
12899	On – Campus Educational Services
1289A	Field Trip Fee
1289B	Registration Fees – Sponsored Programs
1289U	Convention and Education - Unallowable
1289X	Registration Fees-Unallowable
12970	Late Payment Penalties For Contractual Services
12980	Inter - Agency Recovery For Contractual services
12990	Intra - Agency Recovery For Contractual services

---

Supplies & Equipment (Costing less than $2000)

Account	Description
13090	Charge Card Purchases-Supplies
13110	General Apparel Supplies
13111	Uniforms
13112	Uniform Accessories
13120	Office Supplies - Gen.
1312U	Office Supplies - Unallowable
13130	Stationary & Forms - Gen.
1313U	Stationary & Forms - Unallowable
13210	Coal - Other Uses
13211	Coal - Electricity Generation
13220	Gases - other energy
13221	Piped-Natural Gas
13222	Vehicular Natural Gas
13223	Propane
13230	Gasoline - Other Uses
13231	Vehicular Gasoline
13232	Diesel
1323U	Gasoline - Unallowable
13240	Oil - Other Uses
13241	Vehicular Oil
13250	Steam Charges
13310	Alcoholic Beverages
13320	License Tags and Decals
13330	Manufacturing Supplies
1333U	Manufacturing Supplies -Unallowable
13340	Merchandise for Resale
13341	Food Service Merchandizing Supplies
13350	Packaging & Shipping Supplies
13410	Other Laboratory supplies
13411	Chemicals
13412	Glassware
13413	Personal protective wear
13414	Safety/First aid
13415	Radioactive Supplies
13416	Lab Animals
13417	Gas cylinder demurrage charges
13418	Instrument supplies/parts
13419	Lab Plants
1341U	Lab Supplies - Unallowable
1341X	Laboratory Supplies – Service Center
13420	Medical and Dental Supplies
13430	Field Work Supplies
13510	Building Repair & Maint Materials
13511	Paneling (EHSS Approval)
1351G	Game Day Building, Repair and Maintenance
1351U	Building R&M Materials-Unallowable
13520	Other Custodial Supplies
13521	Food Service Cleaning Supplies
13530	Electrical Repair & Maint Materials
13531	Electronic Repair & Maint Materials
1353U	Elec R&M - Unallowable
13540	Mechanical Repair & Maint Materials
13550	Vehicle Repair & Maint Materials
13620	Food and Dietary Supplies
13621	Food and Supplies
1362U	Food Supplies - Unallowable
13630	Meal Decor & other Meal Supplies
13631	Supplies Used in Food Service
13632	Supplies Used in Food Preparation
13633	Non-Disposable Small Ware Supplies
1363U	Food Serv Supplies - Unallowable
13640	Laundry and Linen Supplies
13650	Personal Care Supplies
13710	Agricultural Supplies
1371A	Alfalfa Seed
1371B	Barley Seed
1371C	Clover Seed
1371D	Corn Seed
1371E	Fescue Seed
1371F	Orchard Grass Seed
1371H	Rye Seed
1371I	Baler Twine
1371J	Fencing
1371K	Fertilizer
1371L	Field Tools
1371M	Gravel
1371N	Hay Preservatives
1371O	Irrigation
1371P	Lime
1371Q	Miscellaneous
1371R	Liquid Nitrogen
1371S	Pesticides
1371T	Plastic Wrap
1371V	Safety Apparel
1371W	Shop Supplies
1371X	Shop Tools
1371Y	Silo Covers
1371Z	Feed Corn
13720	Architecture & Engineering Supplies
13730	Computer Operating Supplies
13731	Workstation supplies
13732	Personal Software
13733	Server Software
1373R	Recruiting Software
13740	Gen. Educational Supplies
13741	Ed. Program Duplication/Copying
13742	Ed. Program Notebooks
13743	Ed. Program Notebook Inserts
13744	Ed. Program Covers (silk screen)
13745	Ed. Program Folios
13746	Ed. Program Dividers
13747	Ed. Program Texts
13748	Ed. Program Menus
13749	Ed. Program Tent Cards
1374A	Ed. Program Agenda/Syllabus
1374C	Ed. Program Pens and Pencils
1374D	Ed. Prgm. Medical/Lab Supplies
1374E	Ed. Program Test Instruments
1374F	Ed. Program Film/photographs
1374G	Ed. Program DP Supplies
1374H	Ed. Program small equipment
1374J	Ed. Program Banners/Exhibits
1374K	Ed. Program Lab Support Supplies
1374L	Home Game Supplies
1374R	Research reference supplies
1374U	Educ Supplies - Unallowable
13750	Fish & Wildlife Supplies
13760	Law Enforcement Supplies
13770	Photographic Supplies
13780	Other Promotional Supplies
13781	Promotional Gifts
13782	Promotional Flowers/Decorations
13783	CE Guest/Companion Programs
13784	Play & Practice Equipment
13785	Promotional Art Supplies
13786	Promotional Audio Visual Supplies
1378E	Play & Practice – Equipment Room
1378G	Play & Practice - Game Day
13960	Ind. Cost Recoveries-Aux. Supplies
13970	Late Payment Penalties-Supplies
13980	Inter-Agency Recoveries-Supplies
13990	Intra-Agency Recoveries-Supplies
13996	VTF Recoveries-Supplies
13997	Other Outside Recoveries-Supplies
22115	Desktop Client Computers
22125	Mobile Client Computers
22145	Mainframe Computers & Components
22155	Network Servers
22165	Network Components
22175	Other Computer Equipment
22185	Computer Software Purchases
22186	Personal Computer Software
22187	Server Software
22195	Development Tools Purchases
22215	College Library Books < $2,000
22225	Educational Equipment
2222A	Educational Equipment
22235	Exhibit Equipment
22245	Reference Equipment
22285	Education & Cultural Equipment Improvement
22315	Electronic Equipment
22316	Electronic Equipment
22325	Photographic Equipment
22335	Voice & Data Transmission Equip
22336	Voice & Data Transmission Equip
22385	Electronic & Photographic Imprv
22415	Laboratory Equipment
22416	Laboratory Equipment
22425	Medical & Dental Equipment
22426	Medical &Dental Equip
22435	Field Equipment
22485	Medical & Lab Improvements
22515	Agricultural Vehicular Equip
22525	Aircraft Equipment
22535	Construction Equipment
22536	Construction Equip
22545	Motor Vehicle Equipment
22546	Motor Vehicle Equip
22555	Power Repair & Maint Equip
22565	Watercraft Equipment
22585	Motorized Equip Improvements
22586	Tractor Improvements
22615	Office Appurtenances
22625	Office Furniture
22635	Office Incidentals
22645	Office Machines
22685	Office Equipment Improvements
22715	Household Equipment
22716	Food Service Equipment
22717	Housing Equipment
22718	Safety Equipment (EHSS Approval)
22725	Law Enforcement Equipment
22735	Manufacturing Equipment
22736	Manufacturing Equip
22745	Non-power Repair & Maintenance Equip
22755	Other Recreational Equipments
22756	Sports/Athletic Equipment
22775	Firearms Equipment
22785	Specific Use Equip Improvements
22815	Built-In Equipment
22825	Fixtures
22835	Mechanical Equipment
22885	Stationary Equipment
22965	Ind. Cost Recover-Aux. Equip
22975	Late Payment Penalties-Equip
22985	Inter-Agency Recoveries
22995	Intra-Agency Recoveries
22998	VTF Recoveries-Equip
22999	Other Outside Recoveries-Equip

---

Awards, Contributions & Claims (i.e. Tuition Remissions, Honorariums, & Taxes)

Account	Description
14110	Individual Claims & Settlements
14111	Interstate Tax Agreements
14112	Unrelated Business Income Tax
14113	Arbitrage Rebate
14119	Hokie Spirit Memorial Fund Payments
14130	Honorariums
14131	Conference Outside Speaker Fee
14132	Premiums
14133	Awards
14134	Annuity Payments
14135	COTA Awards
14136	OPD External Surplus Distribution
14137	Human Subject Payments
14138	Employee Awards Program
1413Q	Legal Fees Awards
1413U	Honorariums - Unallowable
14150	Unemployment Compensation Reimbursement
14160	Worker’s Compensation Awards
14170	Income Assistance Payments
14180	PPT/TFT Unemployment Comp.
14210	Graduate Scholarships and Fellowships
14216	Graduate Tuition Remission
14219	Tuition Remission (Controller’s Office Use Only)
14220	Student Loans
14230	Tuition & Training Aids
14240	Tuition Waiver
14247	Tuition Remission - Unfunded Waiver
14248	Tuition Remission - E&G Waivers
14250	Undergraduate Scholarships
14251	Undergraduates Sch - Matching
14301	Income Taxes
14302	Real Estate Taxes
14303	Personal Property Taxes
14310	Grants to Non-Public Agencies
14320	Grants to Political Subdivisions
14520	Grants to Nongovernment Orgs
14960	Ind. Cost Recoveries-Aux. Awards
14980	Inter-Agency Recoveries-Awards
14990	Intra-Agency Recoveries-Awards
14991	Intra-Agency Rec-Award-1st Sum
14992	Intra-Agency Rec-Award-2nd Sum
14993	Intra-Agency Rec-Award-FALL
14994	Intra-Agency Rec-Award-Spring

---

Continuous Charges (i.e. Insurance, Leases, & Rent)

Account	Description
15110	Aircraft Insurance
15120	Automobile Liability Insurance
15130	Flood Insurance
15140	Inland Marine Insurance
15150	Marine Insurance
15160	Property Insurance-Other
15169	Property Insurance-Spec
15210	Computer Capital Leases
15220	Central Processor Capital Leases
15230	Computer Software Capital Leases
15240	Equipment Capital Leases
15250	Building Capital Leases
15260	Land Capital Leases
15270	Land & Building Capital Leases
15310	Computer Rentals (not mainframe)
15320	Computer Processor Rentals
15330	Computer Software Rentals
15340	Other Equipment Rentals
15341	Audio-Visual Equip. Rental
15342	Conference Microcomputer Rentals
15343	Inter-library loans
1534G	Equip Rentals - Game Day
1534U	Equip Rent - Unallowable
15350	Building Rentals
15351	Meeting Facilities Rentals
15352	Audio Visual Equipment Rental
15353	Conference Micro-Computer Rentals
15357	CESA Student Housing Expenses
15358	Mini-storage Unit Rentals
15359	Shared CESA Facility Expenses
1535U	Bldg Rent - Unallowable
15360	Land Rentals
15361	Land Rentals Partial Use
1536U	Land Rent - Unallowable
15370	Land and Building Rentals
1537U	Land & Bldg Rent - Unallowable
15410	Other Agency Service Charges
15411	Auxiliary Overhead Charge
15412	Intra-Auxiliary Service Charge
15413	Chiller Charges
15414	Parking Services Charge
15415	CE-TAP Overhead - State Share
15416	EMBA-Administrative Costs
15417	Criminal Conviction Checks
1541P	Preseason / Extra Meals
15420	Electrical Service Charges
15421	Natural Gas Charges
15430	Refuse Service Charges
1543G	Refuse Service – Game Day
15440	Water & Sewer Service Charges
15450	DGS Parking Charges
15470	Private Vendor Changes for eVA
15471	Auxiliary eVA Charges
15510	General Liability Insurance
15511	Insurance - Athletes
15520	Money and Securities Insurance
15530	Payments-State Insurance Trust Fund
15540	Surety Bonds
15550	Worker's Compensation
15640	Equipment Installment Purchases
15960	Ind. Cost Recoveries-Aux. Cont Chgs
15970	Late Payment Penalties-Cont Chgs
15980	Inter-Agency Recoveries-Cont Chgs
15990	Intra-Agency Recoveries-Cont Chgs
15996	VTF Recoveries-Cont Chgs
15997	Other Outside Recoveries-Cont Charges
16000	Current Student Charges
16294	Student Orgs Tickets and Admissions
16295	Student Orgs Refunds Payable
16296	Student Orgs Bad Checks
16298	Student Orgs Commission
16299	GSA Funding
16300	SGA Funding
16301	SBB Funding
16400	Alcohol Free Program Funding
17000	Theatre Tickets
17100	Promoter Shows
17200	Speaker Contracts
17300	Film Contracts
17400	Dance Contracts
17600	Short Course Expenditures
17700	Concert / Theatre – Sound and Lights

---

Equipment (Costing more than $2000)

Account	Description
22110	Desktop Client Computers
22120	Mobile Client Computers
22140	Mainframe Computers & Components
22150	Network Servers
22160	Network Components
22170	Other Computer Equipment
22180	Computer Software Purchases
22181	Personal Computer Software
22182	Server Software
22190	Development Tools Purchases
22210	College Library Books
22220	Educational Equipment
22230	Exhibit Equipment
22240	Reference Equipment
22280	Educational & Cultural Equip Improv
22310	Electronic Equipment
22311	Electronic Equipment (CNS Appr)
22320	Photographic Equipment
22330	Voice & Data Transmission Equipment
22331	Voice & Data Trans Equip (CNS Appr)
22380	Electronic & Photographic Improve
22410	Laboratory Equipment
22411	Laboratory Equipment (EHSS Appr)
22420	Medical & Dental Equipment
22421	Medical&Dental Equipment(EHSS Appr)
22430	Field Equipment
22480	Medical & Laboratory Improvements
22510	Agricultural Vehicular Equipment
22520	Aircraft Equipment
22530	Construction Equipment
22531	Construction Equipment (EHSS Appr)
22540	Motor Vehicle Equipment
22541	Motor Vehicle Equipment (EHSS Appr)
22550	Power Repair & Maintenance Equip
22560	Watercraft Equipment
22580	Motorized Equipment Improvements
22581	Tractor Improvements
22610	Office Appurtenances
22620	Office Furniture
22630	Office Incidentals
22640	Office Machines
22649	Local Fds-Equipment Internal Loan
22680	Office Equipment Improvements
22710	Household Equipment
22719	Food Service Equipment
22720	Law Enforcement Equipment
22730	Manufacturing Equipment
22731	Manufacturing Equipment (EHSS Appr)
22740	Non-power Repair & Maint Equipment
22750	Other Recreational Equipments
22751	Sports/Athletic Equipment
22770	Firearms Equipment
22780	Specific Use Equipment Improvements
22810	Built-In Equipment
22820	Fixtures
22830	Mechanical Equipment
22880	Stationary Equipment
22960	Ind. Cost Recoveries-Aux. Equip
22970	Late Payment Penalties-Equip
22980	Inter-Agency Recoveries
22990	Intra-Agency Recoveries
22994	Equipment Eliminations
22996	VTF Recoveries-Cont Changes
22997	Other Outside Recoveries-Cont Changes
23000	Plant and Improvements
23110	Acquisition, Bridges
23120	Acquisition, Buildings
23130	Acquisition, Highways
23140	Acquisition, Water Ports
23210	Construction, Bridges
23220	Construction, Buildings
23230	Construction, Highways
23240	Construction, Water Ports
23270	Construction, Bridges and Highway Improvements
23280	Construction, Buildings Improvements
23281	Construction, Stadium Seating
23960	Ind. Cost Recoveries – Aux. Plant
23970	Late Payment Penalties
23980	Inter – Agency Recoveries – Plant and Improvements
23990	Intra – Agency Recoveries – Plant and Improvements
29100	Depreciation Expenses
29101	Amortization Expense

---

Overhead

Account	Description
OH120	Indirect Costs - State Share
OH130	Indirect Costs - Admin. Share
OH140	Indirect Costs - College/Dept Share
OH150	Indirect Costs - Capital Share
OH160	Indirect Costs - Bioinformatics
OH170	Indirect Costs - Rsch Capital Share
OH210	Institutional Allowances
OH320	Administrative Fee-Sponsored Progs

---

Salaries

Account	Description
11220	Salaries Appointed Official (pres.)
11230	Classified Salaries AY
11231	Classified Salaries CY
11232	PT/TFT Classified Salaries
11250	Classified Overtime
11270	Classified Salaries, Va Law Officer
11280	Classified Salaries AY - IT
11281	Classified Salaries CY - IT
11282	PT/TFT Classified Salaries - IT
11283	Admin. Faculty Salaries AY - IT
11284	Admin. Faculty Salaries CY - IT
11285	PT/TFT Admin. Fac. Salaries - IT
11290	Classified Salaries Overtime - IT
11301	Teaching & Research Salaries AY
11302	PT/TFT Tch. and Res. Faculty Sal AY
11303	Teaching & Research Salaries CY
11304	PT/TFT Tch. and Res. Faculty Sal CY
11305	Spec Res Fac Teach & Res AY
11306	Spec Res Fac PT/TFT Teach & Res AY
11307	Spec Res Fac Teach & Res CY
11308	Spec Res Fac PT/TFT Teach & Res CY
11351	Administrative Salaries AY
11352	Administrative Salaries CY
11353	PT/TFT Admin. Fac. Salaries
11390	Faculty Bonuses & Spec. Payments

---

Wages

Account	Description
11410	General Wages
11411	Administrative Faculty Wages
11412	Tips
1141G	Wages - Seasonal / Game Worker
11430	Overtime Wages
11440	Gen. Student Wages
114GA	Graduate Assistant Wages
114MA	Graduate Asst Wages - Vet Med Res
114SGA	Sr. Graduate Assistant Wages
11460	Fed. Work Study Wages
11490	General Wages - IT
11491	Admin. Faculty Wages - IT
11601	Teaching & Research Adjunct Wages
11602	T&R Continuing Educ. Wages
11603	T&R Summer School Wages
11604	T&R One-time Payments
118GRA	Graduate Research Assist. Wages
118GTA	Graduate Teaching Assist. Wages
118MRA	Grad Research Assist. Wages - Vet M
118MTA	Grad Teaching Assist. Wages - Vet M
118SRA	Sr. Grad. Research Assist. Wages
118STA	Sr. Grad. Teaching Assist. Wages

---

Leave Payout & Recoveries

Account	Description
11310	Bonuses and Incentives
11311	One-Time Bonus
11312	One Time Bonus-Graduate Students
11313	Awards and Recognition Program
11314	Employee Car Allowance
11315	Bonuses - Coaches
11320	Salaries-Active Military Supplement
11993	Tax Shelter Annuity-Employer Match
11961	Early Retirement Incentive Payments
11971	Faculty Annual Leave Payouts
11972	Classified Annual Leave Payouts
11973	Classified Recognition Leave Payout
11981	Faculty Sick Leave Payouts
11982	Classified Sick Leave Payouts
11991	Faculty Comp. Leave Payouts
11992	Classified Comp. Leave Payouts
11960	Ind. Cost Recoveries Per Ser Chgs
11980	Inter-Agency Recov.-Compensation
11990	Intra-Agency Recov.-Compensation
11994	Intra-Agency Recov - Ops Wage
11995	House Mgmt Labor
11996	Ticket Office Door Sales
11999	Overpayments to be Reimbursed
1281Q	Moving & Relocation Services-HR
1283Q	Travel-Public Carrier-Taxable-HR
1285Q	Travel-Living Expenses-Taxable-HR

---

Stipends and Other Awards

Account	Description
14138	Employee Awards Program
1413Q	Legal Fee Awards - HR
14210	Graduate Scholarships & Fellowships
14216	Graduate Tuition Remission
14219	Tuition Remission - State Grad Scho

---

Fringe Benefits

Account	Description
11110	Employer Retirement Contributions
11111	Federal CSRS Retirement
11112	Federal FERS Retirement
11113	Federal TSP Base Contribution
11114	Federal TSP Match Contribution
11115	Virginia Law Officers Retirement
11120	FICA for Salaried Employees
11130	FICA for Wage Employees
11140	Group Insurance
11141	Federal Life Insurance
11150	Medical/Hospitalization Insurance
11151	Dental Insurance
11152	Disability Insurance
11153	Medical/Hosp. Ins. - Grad Std
11154	Medical/Hosp. Ins.-Grad Std Subsidy
11160	Retiree Health Ins. Benefits
11170	Long-Term Disability Insurance
11180	Employer Retir. Contri - ORP
11181	Employer Retir Contri- Select Plan
11182	Employer Retir Contri-Def Comp
111F1	Neg Fringe Benefits Faculty Empl.
111F2	Neg Fringe Benefits Part Time Empl.
111F3	Neg Fringe Benefits Classified Empl
111F4	Neg Fringe Benefits Grad. Std
111F5	Neg Fringe Benefits Summer Faculty
111F6	Neg Fringe Benefits Spec Res Fac

---

Student Fees and Tuition

Account	Description
0011	Fall Tuition and Fees
0012	Spring Tuition and Fees
0013	1st Summer Tuition and Fees
0014	2nd Summer Tuition and Fees
0015	Tuition Waivers - Offset
0021	Vet Med Dep Forfeits
0022	Revenue Refunds
0023	Delinquent Tuit-Std Accts
0024	Scholarship Discounts & Allowances
0080	Misc Tuition Revenue
0082	Graduate Application Fees
0083	Undergraduate Application Fee
0084	Diploma Fees
0085	Examination Fees
0086	Vet Med Application Fees
0087	Matriculation Fee
0088	Late Registration Fee
0089	Equitation Program Fees
0090	Unapplied Application Fees
0092	Loan Application Fees
0093	Reinstatement Fee
0094	International Program Fee
0095	Application Fee
0096	Transcript Fee Revenue
0097	Graduate Application for Degree Fee
0100	Transcript Fee Recovery
0051	Fall Technology Fee
0052	Spring Technology Fee
0053	1st Summer Technology Fee
0054	2nd Summer Technology Fee
0055	Delinquent Technology Fee
0060	Fall Building Debt Service Fees
0061	Spring Building Debt Service Fees
0062	1st Summer Bldg Debt Service Fees
0063	2nd Summer Bldg Debt Service Fees
0064	Delinquent Bldg Debt Service Fees
0065	Bldg Debt Service Fee Pmt To State
0031	Vet Med - Support from Maryland
0032	Vet Med - Support from Delaware
0038	Course Excess Revenue-Distance Lrng
0039	Cont Education Membership Fees
0040	Course Fees - Individual
0041	Course Fees - Contractual
0042	Course Fees - Sponsored Programs
0043	Course Fees - Other Outside Sources
0044	Course Excess Revenue - COTA
0045	Course Excess Revenue-Hotel Roanoke
0046	Course Excess Revenue - Educ Conf
0047	Food Service Certificate
0048	Course Fees - Exhibitor Donations
0049	Course Fees - Agency Advance
0056	Course Excess Rev-Public Service Pg
0057	Course Excess Rev-TAP-State 30%

---

State Government Appropriations

Account	Description
0098	General Fund Transfers
0099	General Fund Appropriations

---

Other Revenue

Account	Description
0193	Sale Of Surplus Land and Buildings
0170	Capital Outlay Revenue
0175	Trustee W/D - Construction
0176	Trustee W/D - Reserve
0101	Nova Fairfax County
0102	Other Ed & Gen Admin
0103	Nova Parking Revenue
0104	Campus Building Rent
0105	Chem Lab Breakage
0106	Library Lost Books
0107	Credential Files
0108	Returned Checks
0109	Veterans Cert
0111	Alumni Job Bulletin
0112	Resume' Expert Rev
0113	Cashier Short/Over
0114	A/R Late Paymnt Fees
0115	State Forfeited Asset Prog
0116	Budget Tuit Fees
0117	Chem Lab Kit Rental
0118	Calculator Deposits
0119	VA Racing Revenue
0121	Phone Directory
0151	Returned Ck Charge
0152	Misc Revenue
0153	Res-Rent & Utilities
0154	NOVA Bookstore Rent
0155	Classroom Rental
0156	Bookstore Rent
0157	Credit Card Processing Fee
0158	Overpayments
0159	CE-TAP-Ind.Costs-State Share
0160	ATM Machine Revenues
0161	Collection Admin Fee
0162	Program Income
0838	AR Finance Charges
0839	AR Late Fees
0864	Photography Revenues
0190	Expenditure Refunds - Prior Years
0194	Sale of Recyclables
0191	Sale of Surplus Property-General
0195	Insurance Recoveries
0192	Sale of Surp Property-ADP Equipment
0196	Surp Property Sales Tax

---

Federal Grants & Contracts

Account	Description
0203	Federal Gov't G & C (Va Flow Thru)
0205	Federal Govt Grants and Contracts
0204	Federal Work Study Revenue
0206	Federal Ind Costs Transfer to CFU
0207	Federal Admin Fees
0208	Federal Ind Costs - Statewide Share
0209	Federal Ind. Costs - Local Share
0210	Federal Ind Costs - Statewide Share - ARRA
0211	Federal Ind. Costs - Local Share - ARRA
0215	Federal Forfeited Asset Program

---

State Grants & Contracts

Account	Description
03007	Sale Goods / Ser. State Entities
0223	Sale Goods / Ser. State Entities
0224	State (Not VA) Gov't G & C
0225	Virginia Gov't Grants and Contracts
0226	State Ind Costs Transfer to CFU
0228	State Ind Costs - Statewide Share
0229	State Indirect Costs - Local Share

---

Local Government Grants & Contracts

Account	Description
0235	Local Govt Grants and Contracts
0236	Local Ind Costs Transfer to CFU
0238	Local Ind Costs - Statewide Share
0239	Local Ind. Costs - Local Share

---

Private Grants & Contracts

Account	Description
0252	VTIP Royalties
0255	Private Grants and Contracts
0256	Private Ind Costs Transfer to CFU
0257	Non-federal Admin Fees
0258	Private Ind Costs - Statewide Share
0259	Private Ind. Costs - Local Share

---

Private Gifts

Account	Description
0260	Private Gifts
0904	Luxury Box Revenue
0905	Premium Seating Revenue
0919	Foundation Assessment Fee
0921	Prior Year Seat Revenue
0923	Away Game Guarantees

---

Federal Government Appropriations

Account	Description
0292	Fed Approp - Mc/Stennis
0293	Fed Approp - Hatch
0295	Fed Approp - Regional Research
0297	Fed Approp - Animal Disease
0290	Fed Approp - Extension

---

Endowment Income

Account	Description
0300	Endowment Income
0301	Endowment Income - Unrealized

---

Investment Income

Account	Description
0310	Misc. Investment Income
0311	Investment Income - Unrealized
0320	Late Payment Penalty
0321	Interest on Loans Receivable
0322	Investment Income -Securities Lend

---

Education Depts - Sales & Services

Account	Description
0420	Dairy Science-Milk
0421	Dairy Science Cattle
0422	An Sci Live Animals
0423	An Sci Miscellaneous
0424	AES Steeles Tavern
0425	Painter Station
0426	AES-Eastern Virginia
0427	AES-Southwest Va
0428	Aquaculture Fish Sales (CALS)
0429	Dairy Science-Milk
0430	Dairy Science Cattle
0431	An Sci Live Animals
0432	An Sci Miscellaneous
0433	Poultry Sci-Sales
0434	Tidewater-Swine
0435	Tidewater-Crops
0436	Tidewater-Misc
0437	So Piedmont-Crops
0438	Agric Sales Misc
0439	Horticulture Garden
0466	Food Sci-Meat Sales
0471	Timber Sales
0480	Soil Testing Fees
0481	Nematode Clinic
0482	Forage Testing
0483	Agric Publications
0484	Sale CRD Publication
0485	Sale-HR Publications
0486	Sale Of Publications
0487	Sale-4H Publications
0488	Sales Video Tapes
0489	Sale-Pest Mgt Guides
0492	Family & Consumer Sci. Publications
0493	Extension - Misc.
0400	Sales Tax - general
0401	FBO Sales Tax
0402	Salad Bar Sales Tax
0403	Va Hist Museum Sls Tax
0404	Geol Sci Sales Tax
0405	Printing Sales Tax
0406	Vet Med Sales Tax
0407	Sales Tax-Shen Valley
0408	Publications Sls Tax
0409	Flight Instruction Sales Tax
0450	FBO Non-Tax Revenue
0451	Flight Instr Revenue
0452	FBO Taxable Revenue
0453	Home Ec Nursery Sch
0454	Psychological Serv
0455	Ctr For Family Serv
0456	Ctr for Family Serv No. VA
0457	Salad Bar Rev
0458	FBO Maintenance N-T
0459	FBO Taxable Merchand
0460	FBO Maint. Reserve
0461	Vet Med Clinic Serv
0462	Printing Sales
0463	EMC Ancil Clin Serv
0464	EMC Acillary Rental
0465	Adult Day Care Rev
0467	Coal&Energy Res Publications
0468	Geo. Publications
0469	TECH Program Revenue
0470	Flight Instruction Taxable Revenue
0490	Educational Dept Sales
0491	Museum Nat Hist Bookstore

---

Auxiliary Student Fees

Account	Description
0523	Commuter Yrly Permit
0524	Commuter Sem Permit
0525	Commuter Summ Permit
0526	Resident Sem Permit
0527	Resident Summ Permit
0528	Grad Yr Permit
0529	Grad Semester Permit
0530	Student Parking Permits
0531	Grad Daily Permits
0532	Graduate Replacement
0533	Resident Yrly Permit
0534	Commuter Dly Permit
0535	Resident Dly Permit
0536	Bt Transit
0537	Commuter Replacement
0538	Resident Repl Permit
0539	Student Summ Permit (1st & 2nd)
0521	Transfer to the Trustee
0522	Transfer from the Trustee
0091	Alcohol Class Fee
0500	Auxil Std Fee Waiver - Offset
0501	1st Summer Session
0502	2nd Summer Session
0503	Extended Summer Session
0504	Fall Semester
0505	Spring Semester
0506	Student Fees - Delinquent A/R
0507	Student Fees - Delinquent S/A
0509	Food Service Europe
0510	Orientation
0512	Euro Study Room
0513	Break Lodging - Fall
0514	Break Lodging - Spring
0515	Student Center Maint. Reserve Fee
0516	Summer Break Lodging
0517	Special Purpose Housing Vacancies
0518	Euro Student Activity Fee
0519	Schol Disc & Allow
0540	International Room & Board
0541	International Room
0542	Hlth JA trsfr to D&D

---

Auxiliary Self-Generated Revenue

Account	Description
0757	Outside Agy - Delinq. SE & OC&C TE
0758	Student Long Distance & Model Pool
0759	Other Rev-Students
0760	Outside Agy - Delinquent SE & OC&C
0761	Outside Agy - Delinq. Long Distance
0762	Surcharge
0763	Outside Agy - Delinq. LD Tax Exempt
0764	MCI & C&P Payphones
0765	Pid Options
0766	Other Revenue - Cns
0767	Circuits Rental
0768	Cns Holding Account
0769	Cns Overpayments