Current Expenses
Services
60501 Travel-in-District
Charge this account with travel expenses incurred in district (Bay, Gulf and Franklin counties).
60502 Travel-out-of-District
Charge this account with travel expenses incurred out of the district, but within Florida.
60503 Travel-out-of-State
Charge this account with travel expenses incurred out of Florida, but within the United States. Include in this account payment for transportation fare, rental charges, mileage, registration fees, and per diem payments and related expenses for travel such as tolls, parking fees, and taxi fare for persons authorized to travel at the college's expense. These persons may include college staff, students, prospective employees, official guests of the college, board members, advisory board members, etc.
61000 Freight and Postage
Cost of postage, postage meter rental, post office box rental, freight and express (when included on a separate invoice), delivery service, and any other costs of transporting things will be charged to this account.
61500 Telecommunications
This account should be charged with the costs of local and long distance telephone service, telephone installation and relocation charges and telegraph charges.
61504 Other Communications Services – pagers and cellular telephones
62000 Duplicating/Printing
62001 In-house printing and duplicating.
62001 Printing/Duplicating - off-campus vendors.
Include here the purchase of contracted printing, mimeographing, photostating and blueprinting, photography and photocopying. Do not include the purchase of supplies such as mimeograph paper and photocopy supplies nor the purchase of printed forms. These items should be charged to Account
62500 Repairs and Maintenance
Charge to this account the cost of all repairs and maintenance performed by other than college personnel. This will include elevator maintenance, repairs to building, repairs to equipment, and repairs to or maintenance of vehicles.
63000 Rentals
The rental or lease of buildings, equipment (other than postage meters and rental charges), films and filmstrips will be charged to this account.
63001 Facilities
63004 Copy Machines
63500 Insurance
63501 Insurance – Property
63502 Insurance – Workers’ Compensation
63503 Insurance – Student
63504 Insurance – Fleet
63505 Insurance - General Liability
63506 Insurance - Professional Liability
64500 Other Services
This account is used to record the cost of services not otherwise classified. This would include advertising authorized by law, institutional membership fees, clipping service, laundry and towel service, etc. It would also include amounts withheld from License Tag Fees as administrative expense of handling bonds. Code for contracted instructional and non-instructional services.
64502 Institutional Memberships
64505 Advertising
64608 Tuition and Books
65000 Professional Fees
Professional fees include legal fees, auditing fees, medical fees, consultant fees, honoraria paid to speakers, and any other payments of a professional nature other than payments to persons for conducting organized instructional activities. Payments to persons for instructional activities should be charged to the appropriate salary expense general ledger code.
65001 Consultants
As defined by General Ledger Code 65000, specifically for consultants. (Note: For these services, the Business Affairs Office needs the Social Security Number for individuals and the Federal Identification Number for agencies to process.)
65002 Honoraria Fees
65003 Legal Fees
65005 Architectural Fees
65006 Engineering Fees
65500 Educational and Office Materials and Supplies
This account includes classroom materials such as workbooks, music supplies, physical education supplies, and art materials. Parts, metal stocks, welding rods, wood, gas, oil, electrical supplies, small tools used in occupational courses ad laboratory supplies such as chemicals, test tubes and beakers should be included here. Also included are audiovisual materials such as records, tapes, overlays, and slides which are defined as materials or supplies (see definition above). Stationery and general office supplies such as carbon paper, accounting pads, staples, paper clips, ribbons, pencils, file folders, calendars, printed forms and data processing supplies such as punch cards, tapes, reels and ribbons should also be charged here. Photographic film and supplies, duplicating fluids and paper, ink and mimeo paper, photocopy paper and supplies are charged to this account.
65501 Educational Materials and Supplies
65502 Office Materials and Supplies
65503 Diplomas and Covers
65700 Data Software, Non-Capitalized
This account is used to record the cost of software purchased for data systems, information systems, computer systems, work processing systems, and other systems requiring operating software and documentation. These data software are not to be capitalized, as they do not meet all criteria for capitalization.
66500 Other Materials and Supplies
66501 Athletic Materials and Supplies
Specifically for athletic materials and supplies, with the exception of uniforms.
66502 Athletic Uniforms - specifically for athletic uniforms
66503 Food and Food Products - allowable by state and local rules/regulations
66504 Other Materials -specifically for athletic fields
66505 Departmental Uniforms - specifically for maintenance, custodial, grounds
67000 Subscriptions and Periodicals
The cost of subscriptions and periodicals should be charged to this account when purchased for the library. The cost of subscriptions and periodicals purchased by libraries will not be capitalized unless they are bound.
Capital Outlay
70600 Minor Equipment Non-Capitalized – Greater Than $750 but Less Than $5,000
Charge to this account all equipment purchases which are grater than $750 but less than $5,000 and do not meet the college’s criteria for capitalizing.
70601 Educational Furniture and Equipment - with a cost between $750-$5,000
70602 Office Furniture and Equipment - with a cost between $750-$5,000
70603 Construction and Maintenance Equipment - with cost $750-$5,000
70604 Vehicles – with a cost between $750-$5,000
70605 Athletic Equipment – with a cost between $750-$5,000
70606 Computer Equipment – with a cost between $750-$5,000
71000 Furniture and Equipment – Greater Than or Equal to $5,000
This account is used for all furniture and equipment purchases greater than or equal to $5,000. This will include all educational and classroom equipment, office furniture and equipment, maintenance equipment, tractors, vehicles, etc.
71011 Computer Equipment
71021 Vehicles
71022 Office Equipment – 5-year capital asset class
71023 Educational Equipment 5-year capital asset class
71024 Athletic Equipment
71031 Office Furniture – 7-year capital asset class
71032 Educational Furniture and Equipment – 7-year capital asset class
71041 Educational Furniture and Equipment – 10-year capital asset class
This account would include building additions and portables.
73000 Library Books and Films
Include books, magazines and periodicals, bound or to be bound, which are to be placed in libraries for use by students and faculty. Also include films and filmstrips (and microfilm, if for information dissemination purposes).
76000 Non-Capitalized Repairs, Maintenance, Remodeling, Renovation, Other Structures and Improvements
This account is used to record non-capitalized repairs and maintenance costs.
79000 Other Structures and Land Improvements – Greater Than $25,000/Project
Charge this account with the costs of site development, parking lots, sidewalks, outdoor lighting systems, utility systems, flagpoles, fences and other improvements. Useful life 10 years.
79001 Other Structures Greater Than $25,000/Project
79002 Infrastructure Greater Than or Equal to 5 Percent Total Net Assets |
