Chart of Accounts
Changes to Information Technology-related Expenditure Account Codes
(Changes are in red)
| Acct Code | Banner Title | Web Title | Web Description |
| 20105 | Data Processing Supplies | Data Processing Supplies | Expenditures for data processing supplies only. For purchases of data processing services, see account code 24503 - Data Processing Service. |
| 20201 | Computer (Noncapitalized) | Computer (Noncapitalized) | Expenditures for computer hardware that meets the criteria for minor equipment. Includes monitors, CPU's, keyboards, etc. |
| 20202 | Software | Software | Expenditures for computer software that meets the criteria for minor equipment. |
| 20203 | Printers (Noncapitalized) | Printers (Noncapitalized) | Expenditures for printers that meet the criteria for minor equipment. |
| 20204 | Other IT Related Peripherals | Other IT Related Peripherals | Expenditures for Information Technology related peripherals not otherwise specified that meets the criteria for minor equipment. Includes routers, switches, hard drives, DVD burners, memory, etc. |
| 23504 | Data Processing Equip Maint/ Repair | Data Processing Equipment Maintenance & Repair (tax reportable) | Expenditures for repair and servicing of data processing equipment including computers and printers. For purchase of parts, use account 23523 - Data Processing/Electrical Equipment Parts. |
| 23513 | Software Maintenance Contracts/Serv | Software Maintenance Contracts/Services (tax reportable) | Payments to a vendor for a contract for data processing maintenance and repair of for maintenance and repair services. Maintenance and repair services may or may not be covered by a contract. For purchase of software through a rental or lease agreement see account code 24003 - Software Lease Costs. |
| 23514 | IT Hardware Maintenance Contracts | IT Hardware Maintenance Contracts (tax reportable) | Expenditures for Information Technology hardware maintenance covered by maintenance contracts. Contract services are generally performed by non-institutional personnel, either as individuals or as representatives of a commercial firm. This code covers expenditures for maintenance contract materials and outside labor billed on the same invoice. |
| 23523 | Data Processing/Elect Equip Parts | Data Processing/Electrical Equipment Parts (IT related) | Expenditures for data processing and Information Technology related electrical equipment parts for repairs and maintenance. For repair service charges see 23504 - Data Processing Equipment Maintenance and Repair. |
| 24002 | Data Processing Equip Rent & Lease | Data Processing Equipment - Rentals and Leases (tax reportable) | Expenditures for rental or lease of all electronic data processing equipment and accessories. |
| 24003 | Software Lease Costs | Software Lease Costs (tax reportable) | Expenditures for the use of data processing software obtained from a vendor through a rental or lease/license agreement. In a license agreement, if the vendor replaces software due to a catastrophic event, title to the software does not pass to the purchaser, and the software does not become a capitalized item (see account code 23513 - Software Maintenance Contracts). |
| 24503 | Data Processing Service | Data Processing Service (tax reportable) | Expenditures for data processing services purchased form others. |
| 24526 | Web Design Services | Web Design Services (tax reportable) | Expenses for contractual web design services. |
| 24527 | IT Related Personnel Srvc Contracts | IT Related Personnel Service Contracts (tax reportable) | Expenditures for short-term Information Technology related personnel services provided on a contractual basis by a commercial firm (e.g., Kelly Temporary Services, Manpower and St. Vincent de Paul). Such persons are not employees and do not receive a salary from OUS. |
| 24530 | Contract Personnel Services | Contract Personnel Services (tax reportable) | Expenditures for short-term personnel services provided on a contractual basis by a commercial firm (e.g., Kelly Temporary Services, Manpower and St. Vincent de Paul). Such persons are not employees and do not receive a salary from OUS. (See account code 24527 for Information Technology related Personnel Service Contracts.) |
| 23510 | Contract Maint/Repair- Equipment | Contract maintenance and Repair - Equipment (tax reportable) | Expenditures for equipment maintenance covered by maintenance contracts. Contract services are generally performed by non-institutional personnel, either as individuals or as representatives of a commercial firm. This code covers expenditures for maintenance contract materials and outside labor billed on the same invoice. (See account code 23541 for Information Technology related maintenance/repair contracts.) |
| 20200 | Minor Equipment | Minor Equipment | Expenditures for tangible personal property that meets the following criteria:
This code does not cover books, periodicals and reference materials purchased by a library or audio-visual department (see account code 40190 - Library Purchases ). It also excludes property listed on the equipment inventory (see account code A8011 & 40101 -Equipment) For Information Technology related minor equipment, see account codes 20201 - Computer, 20203 - Printers and 20204 - Other IT related Peripherals). |
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Last Updated: 12/01/05
