COGS, IDC, FPP, Adjustments & Transfers    Natural Accounts


Natural Accounts that include 'Parent' in the description are for budgeting purposes only.  Do not use these natural accounts for revenue or expenditure transactions.

TAMS Natural Account Description FRS Object Code

8000

COGS/CAP EXP/FPP/RECOVERY - PARENT

8100

COST OF GOODS SOLD - PARENT

8110

BOOKSTORE COGS - PARENT

8111

BOOKSTORE COGS

8112

SCHOOL SUPPLIES COGS

8113

MEDICAL SUPPIES COGS

8120

FOOD SERVICE COGS - PARENT

8121

BOARD PLAN COGS

S1101

8122

OTHER FOOD SERVICE COGS

8130

COMPUTERS COGS - PARENT

8131

COMPUTER HARDWARE COGS

S1201

8131

COMPUTER HARDWARE COGS

S1204

8132

COMPUTER SOFTWARE COGS

S1202

8133

OTHER COMPUTER COGS

S1203

8133

OTHER COMPUTER COGS

S1205

8133

OTHER COMPUTER COGS

S1213

8133

OTHER COMPUTER COGS

S1214

8133

OTHER COMPUTER COGS

S1215

8140

MUSEUM COGS - PARENT

8141

MUSEUM COGS

8150

MAILROOM COGS - PARENT

8151

MAILROOM COGS

S1320

8151

MAILROOM COGS

S1321

8151

MAILROOM COGS

S1322

8151

MAILROOM COGS

S1323

8151

MAILROOM COGS

S1324

8160

REILY CENTER COGS - PARENT

8161

REILY CENTER COGS

8170

ATHLETICS COGS - PARENT

8171

ATHLETIC GIFT SHOP COGS

S1301

8171

ATHLETIC GIFT SHOP COGS

S1302

8171

ATHLETIC GIFT SHOP COGS

S1303

8172

OTHER ATHLETCI COGS

8300

FACULTY PRACT PLAN EXP - PARENT

8310

FACULTY PRACT PLAN ADJUST - PARENT

8311

DEFICIT REIMBURSEMENT

S7255

8312

OTHER ADJUSTMENTS

S7300

8313

YEAR END ADJUSTMENTS

S7310

8314

FPP COMPENSATION ROLLUP TOTAL

S7315

8320

FACULTY PRACT PLAN OTH COMP - PARENT

8321

ACCRUED BONUSES

S7250

8322

INCENTIVES RETAINED

S7201

8322

INCENTIVES RETAINED

S7210

8323

COMPENSATON ROLL UP TOTAL

S7316

8400

IND COST/COST SHARE/MATCH - PARENT

8410

INDIRECT COSTS - PARENT

8411

INDIRECT COSTS

S9710

8420

COST SHARING - PARENT

8421

COST SHARE - DIRECT

S9810

8422

COST SHARE - MATCH

S9811

8423

COST SHARE - INDIRECT

S9813

8430

PROGRAM INCOME - PARENT

8431

PROGRAM INCOME

S9812

8900

COST RECOVERIES - PARENT

8910

COST RECOVERIES - GENERAL - PARENT

8911

COST RECOVERIES - FEES

S8010

8912

COST RECOVERIES - SERVICES

S8015

8913

COST RECOVERIES - LABOR

S8020

8914

COST RECOVERIES - EQUIPMENT

S8025

8915

COST RECOVERIES - MATERIALS

S8030

8916

COST RECOVERIES - COMPENSATOIN

S8038

8917

COST RECOVERIES - OTHER

S8035

8917

COST RECOVERIES - OTHER

S8000

8920

COST RECOVERIES - PHY PLANT - PARENT

8921

COST RECOVERIES JOB ORDER CLEARING

S8040

8922

COST RECOVERIES LABOR OVERHEAD

S8050

8923

COST RECOVERIES MATERIAL OVERHEAD

S8055

8930

TELECOM COST RECOVERIES - PARENT

8931

COST RECOVERIES - TELEC ANNUAL BILL

S8110

8932

COST RECOVERIES - TELEC MOVE/ADD

S8120

8933

COST RECOVERIES - VOICEMAIL

S8121

8934

COST RECOVERIES - FAX SERVICE

S8125

8935

COST RECOVERIES - TELEC REPAIRS

S8130

8935

COST RECOVERIES - TELEC REPAIRS

S8131

8936

COST RECOVERIES - LONG DISTANCE

S8140

8936

COST RECOVERIES - LONG DISTANCE

S8141

8936

COST RECOVERIES - LONG DISTANCE

S8142

8936

COST RECOVERIES - LONG DISTANCE

S8143

8936

COST RECOVERIES - LONG DISTANCE

S8144

8936

COST RECOVERIES - LONG DISTANCE

S8145

8936

COST RECOVERIES - LONG DISTANCE

S8146

8936

COST RECOVERIES - LONG DISTANCE

S8147

8936

COST RECOVERIES - LONG DISTANCE

S8148

8936

COST RECOVERIES - LONG DISTANCE

S8149

8937

COST RECOVERIES - TELEC FINES

S8150

8938

COST RECOVERIES - TELEC COMMISSIONS

S8160

8938

COST RECOVERIES - TELEC COMMISSIONS

S8161

8938

COST RECOVERIES - TELEC COMMISSIONS

S8162

8938

COST RECOVERIES - TELEC COMMISSIONS

S8163

8939

COST RECOVERIES - TELEC OTHER

S8170

8940

COST RECOVERIES MISCELL - PARENT

8941

COST RECOVERIES - MISCELLANEOUS

9000

TRANSFERS - PARENT

9100

MANDATORY TRANSFERS - PARENT

9110

MANDATORY TRANSFERS IN - PARENT

9111

DEBT SERVICE - IN

G4581

9111

DEBT SERVICE - IN

G4582

9112

RENEWALS AND REPLACEMENTS - IN

G4583

9112

RENEWALS AND REPLACEMENTS - IN

G4584

9113

FUND CAPITAL PROJECTS - IN

G4585

9114

LOAN FUND MATCHING - IN

G4586

9115

FUTURE DEBT SERVICE - IN

G4587

9116

FACULTY PRACTICE PLAN - IN

9117

MANDATORY TRANSFERS OTHER - IN

9120

MANDATORY TRANSFERS OUT - PARENT

9121

DEBT SERVICE - OUT

G5581

9121

DEBT SERVICE - OUT

G5582

9122

RENEWALS AND REPLACEMENTS - OUT

G5583

9122

RENEWALS AND REPLACEMENTS - OUT

G5584

9123

FUND CAPITAL PROJECTS - OUT

G5585

9124

LOAN FUND MATCHING - OUT

G5586

9125

FUTURE DEBT SERVICE - OUT

G5587

9126

FACULTY PRACTICE PLAN - OUT

9127

MANDATORY TRANSFERS OTHER - OUT

9200

NON MANDATORY TRANSFERS - PARENT

9210

NON MANDATORY TRANSF - IN - PARENT

9211

FROM CURRENT UNRESTRICTED FUNDS

G4591

9212

FROM CURRENT RESTRICTED FUNDS

G4592

9213

FROM GRANT AND CONTRACT FUNDS

G4593

9124

FROM LOAN FUNDS

G4594

9215

FROM ENDOWMENT AND SIMILAR FUNDS

G4595

9216

FROM ANNUITY FUNDS

9217

FROM PLANT FUNDS

G4596

9218

FROM FACULTY PRACTICE PLAN FUNDS

G4597

9220

NON MANDATORY TRANSF - OUT - PARENT

9221

TO CURRENT UNRESTRICTED FUNDS

G5591

9222

TO CURRENT RESTRICTED FUNDS

G5592

9223

TO GRANT AND CONTRACT FUNDS

G5593

9224

TO LOAN FUNDS

G5594

9225

TO ENDOWMENT AND SIMILAR FUNDS

G5595

9226

TO ANNUITY FUNDS

9227

TO PLANT FUNDS

G5596

9228

TO FACULTY PRACTICE PLAN FUNDS

G5597

9230

OTHER NON MAN TRANSFERS - PARENT

9231

OPERATING BUDGET SUPP FROM FFAE

G4710

9232

UNRESTRICTED GIFTS TO FFAE

G4760

9233

INCOME ADDED TO PRINCIPAL

G4290

9240

PURCHASE OF EQUIPMENT - PARENT

9241

PURCHASE OF EQUIPMENT

G5589

9250

OTHER NON MAN TRANS - PARENT

9251

UNRESTRICTED CURRENT FUNDS

S9910

9252

CURRENT FUNDS TO ENDOWMENT

S9920

9253

LOAN FUNDS

S9930

9254

OPERATING BUDGET SUPPORT

S9940

9255

FUNDING OF CAPITAL PROJECTS

S9950

9256

ENDOW INCOME ADDED TO PRINCIPAL

S9960

9257

RENEWALS AND REPLACEMENTS

S9970

9258

FUTURE DEBT SERVICE

S9975

9259

INTRA FUND TRANSFERS

S9980

9300

FPP ASSESSMENTS/TRANSFERS - PARENT

9310

FPP ASSESSMENTS - PARENT

9311

FPP COST OF PRACTICE A INCOME

S0990

9312

FPP COST OF PRACTICE B INCOME

S0991

9313

FPP COST OF PRACTICE D INCOME

9314

FPP DEANS FUND ASSESSMENT

S0992

9315

FPP FRINGE BENEFITS FUND ASSESSMENT

S0993

9316

FPP DEPT/SECTION RESERVE ASSESS

S0994

9317

FPP SAVINGS RESERVE ASSESSMENT

S0989

9319 FPP ASSESSMENT ROLLUP TOTAL

9320

FACULTY PRACT PLAN TRANS - PARENT

9321

FPP TRANSFERS

S7320

9322

FPP FUNDING RESERVES

9330

FPP OPTION ALLOWANCE - PARENT

9331

FPP OPTION ALLOWANCE CONTRIBUTION

S7100

9332

FPP OPTION ALLOWANCE OTHER FUNDING

S7330

9333

FPP OPTION BALANCE FORWARD

S7150

9334 FPP OPTION EXPENSE ROLLUP TOTAL

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