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Additional 09xxx Accounts for Housing Auxiliary

The U of O requested additional rollup and data entry level account codes in the 09xxx Internal Sales account series to replicate some of the detail available in the 06xxx Sales and Services revenue accounts for use with their Housing auxiliary. Specifically:

CODE

TITLE

PRED

DATA ENTRY

- - - --

 - - - - - - - - - - - - - - - - - - - - - --

 - - - - - -

 - - - - - - - -

09700

Rental/Housing/Food Service Internal

09000

No

09702

Room & Board Fee Internal

09700

Yes

09723

Rental Income/Facilities-Internal

09700

Yes

This request has been shelved at this time due to the following:

The primary purpose of the 09xxx, and likewise the 79xxx account code series is to identify internal sales/reimbursement activity for elimination purposes as reductions-of-expense. It is not the intention to replicate the fine granularity of the 06xxx Sales and Services revenue accounts in the 09xxx/79xxx series of account. There are general categories (e.g., 09313/79313 Rentals-Internal Sales/Reimbursement; 09325/79325 Food Service/Catering Internal Sales/Reimbursement) that would hopefully provide sufficient breakouts of internal sales/reimbursement activity. If additional detail is needed, we would advocate use of activity codes. If it is identified that a category of internal sales/reimbursement does not fit within the existing 09xxx/79xxx accounts, then additional account codes may be warranted.

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Last Updated: 12/01/05