Accounts

The Banner Enterprise Resource Planning (ERP) system uses account codes to classify transactions as assets, liabilities, net assets, revenues or expenses. Use of the appropriate account codes is important in ensuring that the University's financial statements are accurately stated. Careful consideration should be given to selecting account codes. If an inappropriate account code is utilized, General Accounting or Research Accounting will either return the document via the Journal Workflow to you for correction or adjust the account code (i.e. Deposits). Salary account codes are restricted for use and accounting transactions related to salaries can only be corrected by submitting a labor redistribution. If you have any questions about which account should be used for a transaction you should contact General Accounting at genacct@drexel.edu.

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Account Type Level 1

The following table provides the list of account types in the level 1 category. These account types are required elements of the Banner ERP system and there is limited flexibility as to creating additional classifications as it impacts other areas of the ERP system. This is considered the highest level of the account hierarchy and gives the most summary level information. All charts utilize these account types.

Level 1 - Account Type Code	Level 1 - Account Type Description
10	Assets
20	Liabilities
30	Control Accounts
40	Net Assets
50	Revenues
60	Compensation Expense
70	Non-Compensation Expense
80	Transfers
90	Fund Additions
95	Fund Deductions
N5	Non Operating Revenues
N8	Non Operating Transfers

Account Type Level 2

The following table provides the list of revenue, expense and transfers at the Level 2 Account Type as well as its predecessor account type.

Level 2 - Account Type Code	Level 2 - Account Type Description	Level 1 - Account Type Code	Level 1 - Account Type Description
11	Cash and Cash Equivalents	10	Assets
12	Short Term Investments	10	Assets
13	Tuition and Other Receivables,net	10	Assets
14	Contributions receivable, net	10	Assets
15	Other Assets	10	Assets
16	Deposits with Bond Trustees	10	Assets
17	Student Loan Receivables, net	10	Assets
18	Investments	10	Assets
19	Land, buildings and equipment, net	10	Assets
1A	Interfund Receivables	10	Assets
21	Accounts Payable	20	Assets
22	Accrued expenses	20	Assets
23	Deposits	20	Assets
24	Deferred revenue	20	Assets
25	Government advance for student loan	20	Assets
26	Long Term Debt	20	Assets
27	Short Term Debt	20	Assets
28	Withholding Accounts	20	Assets
2A	Interfund Payables	20	Assets
2B	Other Liabilities	20	Assets
31	Control Accounts	30	Control Accounts
41	Unrestricted Net Assets	40	Net Assets
42	Unrest. Net Assets-Carryforward	40	Net Assets
43	Temporarily Restricted Net Assets	40	Net Assets
44	Permanently Restricted Net Assets	40	Net Assets
51	Tuition and Fees	50	Revenues
52	Institutional Financial Aid	50	Revenues
53	Auxiliary Enterprises	50	Revenues
54	State Appropriations	50	Revenues
55	Grants and Contracts-Government	50	Revenues
56	Grants and Contracts-Private	50	Revenues
57	Private Gifts	50	Revenues
58	Investment Income	50	Revenues
59	Other Revenues	50	Revenues
5A	Patient Care Activities	50	Revenues
5B	Affiliate Support	50	Revenues
5C	Net Assets Released fr Restriction	50	Revenues
5D	Endowment Payout	50	Revenues
61	Salaries and Wages	60	Compensation Expense
62	Benefits	60	Compensation Expense
71	Other Expense	70	Non-Compensation Expense
73	Recoveries	70	Non-Compensation Expense
76	Capital Expenses	70	Non-Compensation Expense
79	Professional Fees and Services	70	Non-Compensation Expense
7A	Interest Expense	70	Non-Compensation Expense
7B	Benefits	70	Non-Compensation Expense
7C	Occupancy	70	Non-Compensation Expense
7D	Subcontracts	70	Non-Compensation Expense
7F	Scholarships and Tuition Remission	70	Non-Compensation Expense
7G	Travel	70	Non-Compensation Expense
7H	Depreciation	70	Non-Compensation Expense
7I	Interest Expense	70	Non-Compensation Expense
7J	Affiliate Support	70	Non-Compensation Expense
98	Closed Accounts	70	Non-Compensation Expense
81	Mandatory Transfers	80	Transfers
82	NonMandatory	80	Transfers
8Y	Operating Transfers	80	Transfers
91	Fund Additions/Deductions	90	Fund Additions
5Z	Non Operating Revenues	N5	Non Operating Revenues
8Z	Non Operating Transfers	N8	Non Operating Transfers

Asset Account Hierarchy

The following table depicts the current hierarchy of asset account codes. The chart of accounts column on the right denotes what chart the asset account is active. Currently, for asset accounts the account at the lowest level is the data enterable account code. The downloadable Excel file includes the account type levels associated with each account code.

Asset Account Code Hierarchy [XLS]

Account - Level 1	Account - Level 1 Description	Account - Level 2	Account - Level 2 Description	Account - Level 3	Account - Level 3 Description	Chart of Accounts
0001	Cash & Cash Equivalents	0005	Petty Cash			O
0001	Cash & Cash Equivalents	0006	Cash-Controlled Disbursement			O
0001	Cash & Cash Equivalents	0007	Cash-Concentration			O
0001	Cash & Cash Equivalents	0008	Cash-Payroll			O
0001	Cash & Cash Equivalents	0015	Cash AP Disbursements			D
0001	Cash & Cash Equivalents	0020	Interfund Bank Account			D, O, S
0001	Cash & Cash Equivalents	0021	Petty Cash Accounts			D, S
0001	Cash & Cash Equivalents	0032	DUCOM Cash Concentration - TD Bank			D
0001	Cash & Cash Equivalents	0041	Federal Direct Lending TD Bank			S
0001	Cash & Cash Equivalents	0041	Federal Direct Lending TD Bank Acct			D
0001	Cash & Cash Equivalents	0052	TD-Physician Concentration			D, S
0001	Cash & Cash Equivalents	0053	PHEC RRG - Commerce			D
0001	Cash & Cash Equivalents	0057	JPMorgan Athletic Stipend 513369675			D
0001	Cash & Cash Equivalents	0058	TD Bank-Perkins Loan Account			S
0001	Cash & Cash Equivalents	0060	TD Bank - Voucher Account (Drexel)			D
0001	Cash & Cash Equivalents	0061	TD Bank - Payroll Account (Drexel)			D
0001	Cash & Cash Equivalents	0062	Cash Concentration-TD Bank (Drexel)			D, S
0001	Cash & Cash Equivalents	0063	TD Bank - EFT Account (Drexel)			D, S
0001	Cash & Cash Equivalents	0209	Drexel Endowment Cash			S
0001	Cash & Cash Equivalents	0227	Cash-Citizens Bank ANS			S
0001	Cash & Cash Equivalents	0228	Cash-Mellon Bank Grant			S
0001	Cash & Cash Equivalents	0229	Cash Concentration TD - ANS			S
0001	Cash & Cash Equivalents	0230	Payroll Account TD Bank - ANS			S
0001	Cash & Cash Equivalents	0231	Voucher Account TD Bank - ANS			S
0001	Cash & Cash Equivalents	0233	Endowment Cash TD - ANS			S
0001	Cash & Cash Equivalents	0234	US Bank 1st American Bank			S
0001	Cash & Cash Equivalents	0257	Cash TD Bank 3509 SG MT LP			D, S
0001	Cash & Cash Equivalents	0260	Cash TD Bank 3509 SG MT LP			D
0001	Cash & Cash Equivalents	0261	TD Bank DU City Development			D
0001	Cash & Cash Equivalents	0266	TD Bank Drexel DUC LLC			D
0001	Cash & Cash Equivalents	0271	Cash TD Bank Drexel Global Initiati			D
0001	Cash & Cash Equivalents	0366	Greenphire ClinCard Imprest Account			D, S
0001	Cash & Cash Equivalents	0378	Wells Fargo Check Printing Fee Acct			D
0001	Cash & Cash Equivalents	0398	Enterprise Money Market Account TD			D
0002	Restricted Cash	0013	BACDE Fee Reserve PNC			D
0002	Restricted Cash	0014	PIDC Fee Reserve PNC			D
0002	Restricted Cash	0016	LISC Fee Reserve PNC			D
0002	Restricted Cash	0024	Operating Account PNC			D
0002	Restricted Cash	0027	Construction Interest Account PNC			D
0002	Restricted Cash	0029	Construction Disbursement Acct PNC			D
0002	Restricted Cash	0058	Federal Perkins Loan TD Bank Acct			D
0002	Restricted Cash	0064	American Heritage FCU			D
0002	Restricted Cash	0065	PSLAMS Concentration			D
0070	Student Related Tuition Receivables	0042	ECSI A/R Clearing Account			D, S
0070	Student Related Tuition Receivables	0073	Allowance for Doubtful Accounts			D, S
0070	Student Related Tuition Receivables	0074	Returned Check Clearing			D, S
0070	Student Related Tuition Receivables	0077	Book Store in Collection			D, S
0070	Student Related Tuition Receivables	0080	Student Accounts Receivable			D, S
0070	Student Related Tuition Receivables	0081	Student Payments Unidentified			D, S
0070	Student Related Tuition Receivables	0083	Student AR - Jenzabar			D, S
0070	Student Related Tuition Receivables	0086	Refund Clearing			D, S
0070	Student Related Tuition Receivables	0087	Third Party Clearing			D, S
0070	Student Related Tuition Receivables	0088	Student Collection Clearing			D, S
0070	Student Related Tuition Receivables	0132	Payroll Overpayment Receivable			D
0070	Student Related Tuition Receivables	0140	TMS Receivable AY			D, S
0070	Student Related Tuition Receivables	0210	eRefund Student Clearing			D, S
0070	Student Related Tuition Receivables	0214	Goodwin/Jenz Check Clearing			D, S
0070	Student Related Tuition Receivables	0221	Third Party Payment Clearing Acct			D, S
0070	Student Related Tuition Receivables	0406	Federal Direct Lending Loans			D
0090	Grants & Contracts Receivable	0091	Legacy Unbilled Receivable-Grants			D, S
0090	Grants & Contracts Receivable	0092	Legacy Billed Receivable-Grants			D, S
0090	Grants & Contracts Receivable	0093	Unbilled Accounts Receivable-Grants			D, S
0090	Grants & Contracts Receivable	0094	Sponsored Project Reserve			D, S
0090	Grants & Contracts Receivable	0095	Billed Accounts Receivable-Grants			D, S
0090	Grants & Contracts Receivable	0096	Letter of Credit Receivable			D, S
0090	Grants & Contracts Receivable	0097	Grant Cash Clearing			D, S
0090	Grants & Contracts Receivable	0098	Legacy Grant Cash Clearing			D, S
0099	Pa State Appropriation Receivable	0111	Pa State Appropriation Receivable			D, S
0100	API Receivable	0113	API Intercompany			D, S
0101	PHEC Receivable	0134	PHEC Mgt Fee Receivable			S
0110	Other Receivables	0054	Allowance for Doubtful Accts-Other			D, O, S
0110	Other Receivables	0071	Accounts Receivable-Miscellaneous			O
0110	Other Receivables	0072	Accounts Receivable-Employee Adv			O
0110	Other Receivables	0089	Student Unapplied Payments			D, S
0110	Other Receivables	0112	Retiree Health Care			D, S
0110	Other Receivables	0114	University City Science Ctr Rcvble			D, S
0110	Other Receivables	0115	Other Receivables			D, O, S
0110	Other Receivables	0120	ODP Receivable			D, S
0110	Other Receivables	0123	Fraternity Insurance Receivable			D, S
0110	Other Receivables	0143	Due to / from Tenet			D
0110	Other Receivables	0149	Accrued Interest			D, S
0110	Other Receivables	0152	Due to / from AAHS			D
0110	Other Receivables	0156	Due to / from AAHS-SCHC Salaries			D
0110	Other Receivables	0171	Clinical Practice Receivables	0186	IDX AR - Post 10/01/05	D, S
0110	Other Receivables	0171	Clinical Practice Receivables	0187	IDX Reserve - Post 10/01/05	D, S
0110	Other Receivables	0171	Clinical Practice Receivables	0192	Cash Clearing - Post 11/11/98	D, S
0110	Other Receivables	0176	Due to Tenet - Patient Care			D
0110	Other Receivables	0189	Loans Receivable			D, S
0110	Other Receivables	0236	Receivable Personal Expenses			D, S
0110	Other Receivables	0247	Loan to USBCDE Invest Fund 91			S
0110	Other Receivables	0248	Loan to PIDC-RDC Invest Fund IX			S
0110	Other Receivables	0323	Due to Tenet - SCHC Salaries 1/1/04			D, S
0110	Other Receivables	0338	IRT/CollegeASP Receivable			D, S
0110	Other Receivables	0351	Due From Drexel University Online			D, S
0110	Other Receivables	0367	Delta Sigma Phi Loan			D, S
0110	Other Receivables	A175	Due to / from Tower Health			D
0110	Other Receivables	A176	Due to / from TDMG-Transition Exp			D
0110	Other Receivables	A177	Due to / from TDMG - Bldg Leases			D
0110	Other Receivables	A178	Due to / from TDMG - Empl Leases			D
0110	Other Receivables	A179	Due to / from TDMG-Patient Billing			D
0226	Academy of Natural Sciences Rcvble	0046	Academy of Natural Science Loan			D, S
0226	Academy of Natural Sciences Rcvble	0107	ANS/Drexel Intercompany Account			D, S
0226	Academy of Natural Sciences Rcvble	0155	ANS/Drexel Grant Intercompany			D, S
0226	Academy of Natural Sciences Rcvble	0358	ANS Line of Credit Receivable			D, S
0242	3509 SpgGrd Entities Interco. Acct.	0241	3509 SpgGrd GP/DU I/C Acct			S
0242	3509 SpgGrd Entities Interco. Acct.	0243	3509 SpgGrd GP/LP I/C Acct			S
0242	3509 SpgGrd Entities Interco. Acct.	0245	3509 SpgGrd LP/DU I/C Acct			S
0242	3509 SpgGrd Entities Interco. Acct.	0256	3509 SpgGrd MtMgr/DU I/C Acct			S
0242	3509 SpgGrd Entities Interco. Acct.	0258	3509 SpgGrd MT LP/DU I/C Acct			S
0246	11th St Family Hlth I/C Accts	0244	11th St Family Hlth I/C Acct			D
0263	I/C DU / DUC, LLC	0262	I/C DU / DUCD			D
0263	I/C DU / DUC, LLC	0267	I/C Drexel / DUC LLC			D
0263	I/C DU / DUC, LLC	0268	I/C DUCD / DUC LLC			D
0288	DU / Global Initiatives I/C	0272	DU / Global Initiatives I/C			D
0357	1200 Chestnut Interco. Acct.	0336	1200 Chestnut I LP / DU I/C Acct			D
0357	1200 Chestnut Interco. Acct.	0383	1200 Chestnut GP / DU I/C Acct			D
0145	Contributions Receivable	0130	Discounts-Contributions Receivable			D, O, S
0145	Contributions Receivable	0131	Contributions Receivable			D, O, S
0145	Contributions Receivable	0151	Accrued Revenue - gifts			S
0145	Contributions Receivable	0224	PA LeBow Building Grant			S
0145	Contributions Receivable	0365	Allowance for Doubtful Pledges			D, S
0138	Prepaid Expenses	0139	Prepaid Insurance			O
0138	Prepaid Expenses	0141	Prepaid Software			O
0138	Prepaid Expenses	0146	Prepaid Expense			D, S
0138	Prepaid Expenses	0147	Prepaid Expenses-Other			O
0138	Prepaid Expenses	0147	Prepaid Other			S
0138	Prepaid Expenses	0148	Prepaid Insurance			O
0138	Prepaid Expenses	0156	Prepaid Commuter Expenses			O
0138	Prepaid Expenses	0159	Travel Advances			S
0138	Prepaid Expenses	0162	President's Expense Clearing Acct			D, S
0138	Prepaid Expenses	0269	IBC Self-insured Escrow			D
0181	Other Assets	0148	Prepaid Insurance - Malpractice			D, S
0181	Other Assets	0150	CSV Life Insurance			D, S
0181	Other Assets	0154	Inventories			D, S
0181	Other Assets	0158	Deferred Tax Asset			O
0181	Other Assets	0160	Other Assets			D, S
0181	Other Assets	0161	Ground Lease Amortization			D, S
0181	Other Assets	0163	Accounts Payable Clearing Account			D, O, S
0181	Other Assets	0247	Loan to USBCDE Invest Fund 91			D
0181	Other Assets	0248	Loan to PIDC-RDC Invest Fund IX			D
0181	Other Assets	0259	Loan to Drexel FQHC Investment Fund			D
0181	Other Assets	0278	Fraternity Mortgages			D
0181	Other Assets	0298	Wells Fargo Interest Swap FMV			S
0181	Other Assets	0319	DU - Office Depot Clearing Account			D, S
0181	Other Assets	0322	Due To/From Dragon Risk Limited			D
0181	Other Assets	0326	Queen Lane Lease Amortization			S
0181	Other Assets	0328	COM Web Mk Place Clearing Acct			D, S
0181	Other Assets	0340	DU - Canon Copier Clearing Acct			D, S
0181	Other Assets	0342	Sodexo Events Clearing Account			D, S
0181	Other Assets	0356	DocuVault Clearing Account			D, S
0181	Other Assets	0368	Loan to 1200 Chestnut GP			D
0181	Other Assets	A251	STC Healthcare Partners, LLC Loan			D
0181	Other Assets	A351	Finance Lease ROU Asset			D, O, S
0181	Other Assets	A352	Finance Lease ROU Asset-Accum Amort			D, O, S
0181	Other Assets	A353	Operating Lease ROU Asset			D, O, S
0200	Deposits with Bond Trustees	0201	Construction Funds			D, S
0200	Deposits with Bond Trustees	0202	Sinking Funds			D, S
0200	Deposits with Bond Trustees	0203	Renewal & Replacement Funds			D, S
0205	Escrow Deposit	0204	Escrow Deposit			D, S
0250	Student Loans Receivable	0251	Institutional Loans			D, S
0250	Student Loans Receivable	0252	NDSL Loans			D, S
0250	Student Loans Receivable	0253	NDSL Cash Exchange			D, S
0250	Student Loans Receivable	0254	Allowance for Doubtful Loans			D, S
0270	Investments	0206	TD Self Insurance 1-3M			D, S
0270	Investments	0217	United Bank MM: Drexel Escrow			D, S
0270	Investments	0227	Investment in Dragon Risk Limited			D
0270	Investments	0273	RRG Investment GIC			D, S
0270	Investments	0274	Investments - Equity			D, S
0270	Investments	0275	Investments - Fixed			D, S
0270	Investments	0276	Investments - Other			D, S
0270	Investments	0277	Real Estate			D, S
0270	Investments	0278	Fraternity Mortgages			S
0270	Investments	0279	Other Investments			D, S
0270	Investments	0281	Market Value Adjustment			D, S
0270	Investments	0282	Pooled Reinvested Income			S
0270	Investments	0284	PIF Investments			S
0270	Investments	0285	HY Investments			D, S
0270	Investments	0296	Drexel Insurance Escrow (Vanguard)			D, S
0270	Investments	0352	DUO Operating Advances			D, S
0270	Investments	0359	3509 Spring Garden,LP Investment			D, S
0270	Investments	0360	3509 Spring Garden,GP Investment			D, S
0270	Investments	0361	3509 Spring Garden,MT Investment			D, S
0270	Investments	0362	3509 Spring Gard,MT Mgr Investment			D, S
0270	Investments	0363	11th Street FHS Investment			S
0270	Investments	0364	Point.io LLC Investment			D
0270	Investments	0369	1200 Chestnut GP Investment			D
0270	Investments	0374	Drexel BNYM Endowment Cash			D
0270	Investments	0375	ANS BNYM Endowment Cash			S
0270	Investments	A290	STC Heathcare Partners Investment			D
0300	Land Buildings & Equipment	0301	Construction in Progress			D, O, S
0300	Land Buildings & Equipment	0302	Land			D, S
0300	Land Buildings & Equipment	0303	Land Improvements			D, S
0300	Land Buildings & Equipment	0305	Buildings			D, S
0300	Land Buildings & Equipment	0306	Buildings Improvements			D, S
0300	Land Buildings & Equipment	0308	Leasehold Improvements			D, O, S
0300	Land Buildings & Equipment	0310	Equipment and Other			D, O, S
0300	Land Buildings & Equipment	0312	Software			D, O, S
0300	Land Buildings & Equipment	0314	Library Books			D, S
0300	Land Buildings & Equipment	0315	Works of Art			D, S
0300	Land Buildings & Equipment	0317	Net Value of Library			D, S
0300	Land Buildings & Equipment	0324	Furniture and Fixtures			O
0300	Land Buildings & Equipment	0326	Office Equipment			O
0300	Land Buildings & Equipment	0329	Accumulated Deprec - Building Impr			D
0300	Land Buildings & Equipment	0333	Asset Retirement Asset (FIN47)			D, S
0300	Land Buildings & Equipment	0343	Armory Lease			D, S
0316	Accumulated Depreciation	0304	Accumulated Depreciation - Land Imp			D, S
0316	Accumulated Depreciation	0307	Accumulated Depreciation -Buildings			D, S
0316	Accumulated Depreciation	0309	Accumulated Deprec - Leasehold Impr			D, O, S
0316	Accumulated Depreciation	0311	Accumulated Depreciation - Equip			D, O, S
0316	Accumulated Depreciation	0313	Accumulated Depreciation - Software			D, O, S
0316	Accumulated Depreciation	0318	Accum Deprec Net Value of Library			D, S
0316	Accumulated Depreciation	0321	Accumulated Depreciation			D, S
0316	Accumulated Depreciation	0325	Accum Depreciation-Furniture			O
0316	Accumulated Depreciation	0327	Accum Depreciation-Office Equip			O
0316	Accumulated Depreciation	0334	Accum Deprec-Asset Retirement Asset			D, O, S
0316	Accumulated Depreciation	0344	Armory Lease Accumulated Depreciat.			D, S
0385	Interfund Receivables	0351	Due to/from University			O
0385	Interfund Receivables	0386	Due to/from University			O
0385	Interfund Receivables	0391	Due from Plant Fund			D, S
0207	Malpractice Insurance Trust	0228	Physician Indemnity B			D
0207	Malpractice Insurance Trust	0229	Physician Indemnity C			D
0207	Malpractice Insurance Trust	0230	Non-Physician Indemnity D			D
0207	Malpractice Insurance Trust	0231	Non-Physician Indemnity Expense E			D
0207	Malpractice Insurance Trust	0233	Pa Certified Professional F			D
0207	Malpractice Insurance Trust	0238	Self Insurance Trust A			D
0207	Malpractice Insurance Trust	0239	Pa Certified Professionals Exp G			D
0207	Malpractice Insurance Trust	0240	Other Non MCare H			D
0207	Malpractice Insurance Trust	0295	Malpractice - Escrow			D
0290	Beneficial Interest In Trust	0283	Market Value Adj-Beneficial trusts			D, S
0290	Beneficial Interest In Trust	0287	Beneficial Interests in Trusts			D, S
0290	Beneficial Interest In Trust	0291	Beneficial Interest In Trust			S

Liability Account Hierarchy

The following table depicts the current hierarchy of liability account codes. The chart of accounts column on the right denotes what chart the asset account is active. Currently, for liability accounts the account at account level 2 is the data enterable account code. The downloadable Excel file includes the account type levels associated with each account code.

Liability Account Hierarchy [XLS]

Account - Level 1	Account - Level 1 Description	Account - Level 2	Account - Level 2 Description	Chart of Accounts
0403	Vendors Payable	0184	Purchasing Card Clearing Account	D, O, S
0403	Vendors Payable	0225	Reserve Known Claims	D, S
0403	Vendors Payable	0294	SUA/Ghost Card Clearing Account	D, S
0403	Vendors Payable	0400	Vendors Payable	D, O, S
0403	Vendors Payable	0401	Vendors Payable-Legacy	O
0403	Vendors Payable	0410	Other Payables	O
0403	Vendors Payable	0415	Accrued Accounts Payables	D, S
0413	Payroll Taxes/Withholding Payable	0419	NY Withholding	D, O, S
0413	Payroll Taxes/Withholding Payable	0424	Wilmington Withholding	D, O, S
0413	Payroll Taxes/Withholding Payable	0431	PA Withholding - AP Payments	O
0413	Payroll Taxes/Withholding Payable	0431	PA Withholding-AP Payments	D, S
0413	Payroll Taxes/Withholding Payable	0432	Phila. Wage - Resident	D, O, S
0413	Payroll Taxes/Withholding Payable	0433	Phila. Wage - Non Resident	D, O, S
0413	Payroll Taxes/Withholding Payable	0435	PA Withholding	D, O, S
0413	Payroll Taxes/Withholding Payable	0436	NJ Withholding	D, O, S
0413	Payroll Taxes/Withholding Payable	0437	PA Unemployment Withholding	D, O, S
0413	Payroll Taxes/Withholding Payable	0438	VA Withholding	D, O, S
0413	Payroll Taxes/Withholding Payable	0439	IN Withholding	D, O, S
0413	Payroll Taxes/Withholding Payable	0440	OH Withholding	D, O, S
0413	Payroll Taxes/Withholding Payable	0441	MD Withholding	D, O, S
0413	Payroll Taxes/Withholding Payable	0442	WV Withholding	D, O, S
0413	Payroll Taxes/Withholding Payable	0443	Court Ordered Deductions	D, O, S
0413	Payroll Taxes/Withholding Payable	0444	Tax Levy	D, S
0413	Payroll Taxes/Withholding Payable	0445	Pheaa Loan Repayment	D, O, S
0413	Payroll Taxes/Withholding Payable	0447	Misc Payroll Deductions	D, S
0413	Payroll Taxes/Withholding Payable	0448	DE Withholding	D, O, S
0413	Payroll Taxes/Withholding Payable	0449	Municipal Taxes	D, S
0413	Payroll Taxes/Withholding Payable	0459	Life Insurance	D, O, S
0413	Payroll Taxes/Withholding Payable	0460	Long Term Disability	O
0413	Payroll Taxes/Withholding Payable	0461	Local 115 Cust Schlp Fund	O
0413	Payroll Taxes/Withholding Payable	0465	Dragon Drive	D, S
0413	Payroll Taxes/Withholding Payable	0468	Local 115 Custodian Union Dues	D, S
0413	Payroll Taxes/Withholding Payable	0469	Local 115 Maintenance Union Dues	D, S
0413	Payroll Taxes/Withholding Payable	0470	Local 835 Engineers Union Dues	D, S
0413	Payroll Taxes/Withholding Payable	0471	Local 115 Political Social Fund	D, S
0413	Payroll Taxes/Withholding Payable	0472	Local 115 Political Action Fund	D, S
0413	Payroll Taxes/Withholding Payable	0474	Basic Fidelity Plan	D, O, S
0413	Payroll Taxes/Withholding Payable	0476	Basic TIAA Plan	D, O, S
0413	Payroll Taxes/Withholding Payable	0477	Basic Vanguard Plan	D, O, S
0413	Payroll Taxes/Withholding Payable	0478	TIAA SRA	D, S
0413	Payroll Taxes/Withholding Payable	0479	401K Withholding TIAA Cref	O
0413	Payroll Taxes/Withholding Payable	0480	Valic SRA	D, S
0413	Payroll Taxes/Withholding Payable	0481	Vanguard SRA	D, S
0413	Payroll Taxes/Withholding Payable	0484	Fidelity SRA	D, S
0413	Payroll Taxes/Withholding Payable	0487	Annual Giving	D, S
0413	Payroll Taxes/Withholding Payable	0489	RA/TA Health Insurance	D, S
0413	Payroll Taxes/Withholding Payable	0499	Parking	D, S
0413	Payroll Taxes/Withholding Payable	0536	Hawaii State	D, S
0413	Payroll Taxes/Withholding Payable	0556	Wisconson State	D, S
0413	Payroll Taxes/Withholding Payable	0557	Arizona State	D, S
0413	Payroll Taxes/Withholding Payable	0565	South Carolina State	D, S
0413	Payroll Taxes/Withholding Payable	0580	Business Travel Accident Insurance	D, S
0413	Payroll Taxes/Withholding Payable	0581	Accidental Death & Dismemberment	D, O, S
0413	Payroll Taxes/Withholding Payable	0583	Montana State	D, S
0413	Payroll Taxes/Withholding Payable	0598	Police Union Dues	D
0413	Payroll Taxes/Withholding Payable	0631	Washington DC Withholding	D, O, S
0413	Payroll Taxes/Withholding Payable	0632	Georgia Withholding	D, O, S
0413	Payroll Taxes/Withholding Payable	0633	Massachusetts Withholding	D, O, S
0413	Payroll Taxes/Withholding Payable	0635	IN County Taxes	D, O, S
0413	Payroll Taxes/Withholding Payable	0636	Alaska UI	D, O, S
0413	Payroll Taxes/Withholding Payable	0637	Connecticut UI	D, O, S
0413	Payroll Taxes/Withholding Payable	0638	Florida UI	D, O, S
0413	Payroll Taxes/Withholding Payable	0639	Maine UI	D, O, S
0413	Payroll Taxes/Withholding Payable	0640	New Hampshire UI	D, O, S
0413	Payroll Taxes/Withholding Payable	0641	Tennessee UI	D, O, S
0413	Payroll Taxes/Withholding Payable	0642	Texas UI	D, O, S
0413	Payroll Taxes/Withholding Payable	0643	Alabama State	D, O, S
0413	Payroll Taxes/Withholding Payable	0644	Colorado State	D, O, S
0413	Payroll Taxes/Withholding Payable	0645	Connecticut State	D, O, S
0413	Payroll Taxes/Withholding Payable	0646	Illinois State	D, O, S
0413	Payroll Taxes/Withholding Payable	0647	Louisiana State	D, O, S
0413	Payroll Taxes/Withholding Payable	0648	Maine State	D, O, S
0413	Payroll Taxes/Withholding Payable	0649	Michigan State	D, O, S
0413	Payroll Taxes/Withholding Payable	0652	Dental	D, O, S
0413	Payroll Taxes/Withholding Payable	0653	Vision	D, O, S
0413	Payroll Taxes/Withholding Payable	0654	Legal	D, S
0413	Payroll Taxes/Withholding Payable	0655	Prescription	D, O, S
0413	Payroll Taxes/Withholding Payable	0656	Short Term Disability	D, O, S
0413	Payroll Taxes/Withholding Payable	0657	Long Term Disability	D, O, S
0413	Payroll Taxes/Withholding Payable	0658	Parking Hahnemann	D, S
0413	Payroll Taxes/Withholding Payable	0659	CO Unemployment Withholding	O
0413	Payroll Taxes/Withholding Payable	0659	Colorado UI	D
0413	Payroll Taxes/Withholding Payable	0660	MD Unemployment Withholding	O
0413	Payroll Taxes/Withholding Payable	0661	Nevada UI	D
0413	Payroll Taxes/Withholding Payable	0661	NV Unemployment Withholding	O
0413	Payroll Taxes/Withholding Payable	0664	Geo Blue Health Insurance	D
0413	Payroll Taxes/Withholding Payable	0666	Liberty Mutual Insurance	D, S
0413	Payroll Taxes/Withholding Payable	0669	Western Health Advantage-CA HMO	D, S
0413	Payroll Taxes/Withholding Payable	0670	Delaware Valley Legacy Fund W/H	D, S
0413	Payroll Taxes/Withholding Payable	0671	Benefit Liabilities for COBRA	D, S
0413	Payroll Taxes/Withholding Payable	0673	VA Unemployment Withholding	D, O, S
0413	Payroll Taxes/Withholding Payable	0674	Voluntary Benefits	D, O, S
0413	Payroll Taxes/Withholding Payable	0677	Earth Share - Dragon Drive	D, S
0413	Payroll Taxes/Withholding Payable	0678	Washington State UI	D, S
0413	Payroll Taxes/Withholding Payable	0679	DC UI	D, O, S
0413	Payroll Taxes/Withholding Payable	0680	Massachusetts UI	D, O, S
0413	Payroll Taxes/Withholding Payable	0681	Georgia UI	D, S
0413	Payroll Taxes/Withholding Payable	0682	Illinois UI	D, O, S
0413	Payroll Taxes/Withholding Payable	0683	Illinois State	D, S
0413	Payroll Taxes/Withholding Payable	0684	Iowa State	D, S
0413	Payroll Taxes/Withholding Payable	0685	Mississippi State	D, S
0413	Payroll Taxes/Withholding Payable	0686	Rhode Island State	D, S
0413	Payroll Taxes/Withholding Payable	0687	Health Savings Account	D, O, S
0413	Payroll Taxes/Withholding Payable	0688	Reserve Risk Management Liability	D
0413	Payroll Taxes/Withholding Payable	0697	Missouri State	D, S
0413	Payroll Taxes/Withholding Payable	0698	North Carolina State	D, S
0413	Payroll Taxes/Withholding Payable	0699	Oregon State	D, S
0413	Payroll Taxes/Withholding Payable	0720	Federal Withholding	D, O, S
0413	Payroll Taxes/Withholding Payable	0721	1042 Federal Withholding	D, S
0413	Payroll Taxes/Withholding Payable	0722	FICA OASDI Withholding	D, O, S
0413	Payroll Taxes/Withholding Payable	0723	FICA Medicare Withholding	D, O, S
0413	Payroll Taxes/Withholding Payable	0724	945 Tax	D, S
0413	Payroll Taxes/Withholding Payable	0725	NJ Disability & UnEmployment	D, O, S
0413	Payroll Taxes/Withholding Payable	0726	Delaware Unemployment Tax	D, S
0413	Payroll Taxes/Withholding Payable	0736	NY Unemployment	D, S
0413	Payroll Taxes/Withholding Payable	0736	NY Unemployment Withholding	O
0413	Payroll Taxes/Withholding Payable	0781	Cincinnati City W/H Tax	D, S
0413	Payroll Taxes/Withholding Payable	0782	California State W/H Tax	D, S
0413	Payroll Taxes/Withholding Payable	0783	California Disability Insurance	D, S
0413	Payroll Taxes/Withholding Payable	0784	California State Unemployment	D, S
0416	Other Payables	0137	Pass-through Pledges Receivable	D
0416	Other Payables	0406	Federal Direct Lending Loans	S
0416	Other Payables	0409	Undistributed EFT Loans	D, S
0416	Other Payables	0411	Stud Ref Check/CC - Goodwin / Jenz	D, S
0416	Other Payables	0430	Pass-through Pledges Liability	D
0416	Other Payables	0501	Student Health Insurance Payable	D, S
0416	Other Payables	0510	Sales Tax Payable	D, S
0416	Other Payables	0511	Parking Tax Payable	D, S
0416	Other Payables	0516	DUIMS Payroll Checks Outstanding	D
0416	Other Payables	0576	PA Escheat Checks -Commerce Payroll	D, S
0416	Other Payables	0578	PA Escheat Checks -Commerce Voucher	D, S
0416	Other Payables	0579	CA Nonresident Contractor W/H	D, S
0416	Other Payables	0586	Event Services Clearing Account	D, S
0416	Other Payables	0589	California STRF Payable	D, S
0416	Other Payables	0593	Newmark Grubb Rent Clearing	D, S
0416	Other Payables	0689	DD Energy-MESA Payable	D
0418	Accrued Salaries	0420	Faculty Salary Accrual	D, S
0418	Accrued Salaries	0421	Salary Accrual	D, O, S
0418	Accrued Salaries	0422	Accrued Payroll Clearing Account	D, O, S
0418	Accrued Salaries	0506	Deferred Compensation	D, S
0426	Interest Payable	0490	Interest Payable	D, S
0427	Annuities Payable	0495	Beneficiary Payment Clearing	D, S
0427	Annuities Payable	0496	Annuities Payable	D, S
0428	Accrued Vacation & Other Expenses	0049	IBNR Reserve - Primary ($0-500k)	D
0428	Accrued Vacation & Other Expenses	0185	Cell phone Stipend Clearing Account	D, S
0428	Accrued Vacation & Other Expenses	0289	Other Investment Adjustments	D, S
0428	Accrued Vacation & Other Expenses	0298	Wells Fargo Interest Swap FMV	D
0428	Accrued Vacation & Other Expenses	0404	Accrued Content Development	O
0428	Accrued Vacation & Other Expenses	0405	Accrued Marketing Expense	O
0428	Accrued Vacation & Other Expenses	0423	Accrued Sick Leave	D
0428	Accrued Vacation & Other Expenses	0502	IBNR Reserve ($1M to $3M)	D
0428	Accrued Vacation & Other Expenses	0502	RRG Insurance Reserves	S
0428	Accrued Vacation & Other Expenses	0512	Amusement Tax Payable	D, S
0428	Accrued Vacation & Other Expenses	0513	Accrued Vacation Payable	D, O, S
0428	Accrued Vacation & Other Expenses	0520	Other Accrued Expenses	D, O, S
0428	Accrued Vacation & Other Expenses	0550	Asset Retirement Obligation (FIN47)	D, O, S
0428	Accrued Vacation & Other Expenses	0594	ANS - Admissions Refund Liability	D, S
0428	Accrued Vacation & Other Expenses	0630	Accrued Retainage	D, S
0428	Accrued Vacation & Other Expenses	0634	Medical Self-Insurance-IBNR	D, S
0428	Accrued Vacation & Other Expenses	0672	Medical Insurance	O
0428	Accrued Vacation & Other Expenses	0672	Medical Self Insurance - Drexel	D, S
0503	Student Deposits	0527	Dormitory Deposits	D, S
0503	Student Deposits	0528	Study Abroad Deposits	D, S
0503	Student Deposits	0529	Matriculation Fees	D, S
0503	Student Deposits	0530	Dragon Card	D, S
0505	Other Deposits	0531	Flex Accts-Health (&Depend Chart M)	D, O, S
0505	Other Deposits	0532	Flex Spending Accounts - Dependent	D, O, S
0505	Other Deposits	0534	Other Deposits	D, S
0505	Other Deposits	0562	Broniec A/P Recoveries	D
0505	Other Deposits	0563	Unidentified Wire/Check Pmts	D, S
0505	Other Deposits	0564	Flex Spending Account-Parking	D, O, S
0505	Other Deposits	0573	Cashier Suspended Deposits	D, S
0505	Other Deposits	0587	Conference Services Clearing Acct	D, S
0505	Other Deposits	0592	Daily Cash Deposits Clearing Acct	D, S
0505	Other Deposits	0599	Ghost Card Clearing - Purchasing	D, S
0504	Deferred Revenue - Grants	0538	Legacy Unearned Receipts - Grants	D, S
0504	Deferred Revenue - Grants	0540	Deferred Revenue - Grants	D, S
0504	Deferred Revenue - Grants	0541	Grant Refund Clearing	D, S
0568	Tuition - Deferred Revenue	0551	Tuition - Deferred Revenue	D, S
0569	Other Deferred Revenue	0555	Other Deferred Revenue	D, O, S
0569	Other Deferred Revenue	0572	Interest Swap Deferred Revenue	S
0569	Other Deferred Revenue	0591	IAG Appropriation Deferred Revenue	D, S
0569	Other Deferred Revenue	0597	Ground Lease Liability	D, S
0570	Gift Deferred Revenue	0552	Undesignated Pledges	D
0570	Gift Deferred Revenue	0553	Gift Clearing Account	D, S
0570	Gift Deferred Revenue	0554	Stock Gift Clearing Account	D, S
0570	Gift Deferred Revenue	0558	Undesignated Gifts	D, S
0600	Govt Advance for Student Loans	0601	Government Funds	D, S
0600	Govt Advance for Student Loans	0602	Cancel - Death	D, S
0600	Govt Advance for Student Loans	0603	Cancel - Disability	D, S
0600	Govt Advance for Student Loans	0604	Cancel - Teaching	D, S
0600	Govt Advance for Student Loans	0605	Cancel - Bankruptcy	D, S
0600	Govt Advance for Student Loans	0606	Cancel - Voluntary Service	D, S
0600	Govt Advance for Student Loans	0607	Cancel - Law Enforcement	D, S
0600	Govt Advance for Student Loans	0609	Accumulated Income	D, S
0600	Govt Advance for Student Loans	0610	Late Charges	D, S
0600	Govt Advance for Student Loans	0611	Investment Income	D, S
0600	Govt Advance for Student Loans	0612	Interest Income	D, S
0600	Govt Advance for Student Loans	0613	Reimbursement cancel after 7/72	D, S
0600	Govt Advance for Student Loans	0614	Collection Costs	D, S
0600	Govt Advance for Student Loans	0615	Perkins Loan Overpayments	D, S
0600	Govt Advance for Student Loans	0616	Cancel - Medical Technician	D, S
0600	Govt Advance for Student Loans	0617	Cancel - Military	D, S
0600	Govt Advance for Student Loans	0618	Reserve for Government Advances	D, S
0600	Govt Advance for Student Loans	0619	Cancel - Early Intervention	D, S
0600	Govt Advance for Student Loans	0620	Cancel - Family Services	D, S
0600	Govt Advance for Student Loans	0621	Assignment - Disability	D, S
0600	Govt Advance for Student Loans	0622	Assignment - Defaulted	D, S
0600	Govt Advance for Student Loans	0623	Administrative cost allowance	D, S
0600	Govt Advance for Student Loans	0624	Cost of loan principal assigned	D, S
0600	Govt Advance for Student Loans	0625	Other costs or losses	D, S
0600	Govt Advance for Student Loans	0626	Repayments of fund cap to Fed gov't	D, S
0600	Govt Advance for Student Loans	0628	Principal write-off - HHS approved	D, S
0600	Govt Advance for Student Loans	0629	Loan conversion adjustment	D, S
0700	Bonds & Notes Payable	0153	Bond Issue Costs	D, S
0700	Bonds & Notes Payable	0690	2012 Bond Premium	D
0700	Bonds & Notes Payable	0702	1965 Bonds-Kelly	D
0700	Bonds & Notes Payable	0703	1969 Bonds-Calhoun	D, S
0700	Bonds & Notes Payable	0710	2016 Debt Issue	D
0700	Bonds & Notes Payable	0711	2016 Bond Premium	D
0700	Bonds & Notes Payable	0712	2016 Bond Premium	D
0700	Bonds & Notes Payable	0713	2016 Bond ROI	D
0700	Bonds & Notes Payable	0715	PIDC Loan	D
0700	Bonds & Notes Payable	0717	2000 Debt Issue: Series II	D, S
0700	Bonds & Notes Payable	0719	2002 Debt Issue: Series B	D, S
0700	Bonds & Notes Payable	0727	2017 Debt Issue	D
0700	Bonds & Notes Payable	0728	2017 Bond Premium	D
0700	Bonds & Notes Payable	0729	2003 Debt Issue: Series B	S
0700	Bonds & Notes Payable	0740	2005 Debt Issue: Series A	D, S
0700	Bonds & Notes Payable	0741	2005 Debt Issue: Series B	D, S
0700	Bonds & Notes Payable	0742	2005 Ser A Bond Premium	D, S
0700	Bonds & Notes Payable	0743	2007 Bonds (DUCOM)	D
0700	Bonds & Notes Payable	0744	2007 Bond - Premium (DUCOM)	D
0700	Bonds & Notes Payable	0745	2007 Debt Issue: Series A	D, S
0700	Bonds & Notes Payable	0746	2007 Ser A Bond Premium	D, S
0700	Bonds & Notes Payable	0747	2007 Debt Issue: Series B	D, S
0700	Bonds & Notes Payable	0748	2011 Debt Issue: Series A	D, S
0700	Bonds & Notes Payable	0750	2011 Series A Bond Premium	D, S
0700	Bonds & Notes Payable	0757	2012 Debt Issue	D
0700	Bonds & Notes Payable	A750	PSLAMS-PNC QLICI Note A	D
0700	Bonds & Notes Payable	A751	PSLAMS-PNC QLICI Note B	D
0700	Bonds & Notes Payable	A752	PSLAMS-PIDC QLICI Note A	D
0700	Bonds & Notes Payable	A753	PSLAMS-PIDC QLICI Note B	D
0700	Bonds & Notes Payable	A754	PSLAMS-BA QLICI Note A	D
0700	Bonds & Notes Payable	A755	PSLAMS-BA QLICI Note B	D
0700	Bonds & Notes Payable	A756	PSLAMS-LISC QLICI Note	D
0700	Bonds & Notes Payable	A757	Commited Line of Credit-TD Bank	D
0730	Line of Credit	0733	Current Portion - Capital Leases	S
0730	Line of Credit	0734	Line of Credit - Sch as Lender Prog	S
0730	Line of Credit	0739	TD Bank Line of Credit - Current	S
0730	Line of Credit	0755	TD Bank - Line of Credit	S
0730	Line of Credit	0759	LOC from Drexel to ANS	S
0425	Accrued Postretirement Benefits	0414	Unfunded Post Retire Liab (FAS158)	D, S
0425	Accrued Postretirement Benefits	0473	Post Ret Ben Liab-Medical/Life Ins	D, S
0425	Accrued Postretirement Benefits	0482	SERP Present Value	D, S
0425	Accrued Postretirement Benefits	0596	Def Bft Pension Min Liability	D, S
0425	Accrued Postretirement Benefits	0676	ANS Retirement Plan	S
0785	Interfund Payables	0787	Due to Designated Fund	D, S
0785	Interfund Payables	0788	Due to Restricted Fund	D, S
0785	Interfund Payables	0789	Due to Loan Fund	D, S
0785	Interfund Payables	0790	Due To / From Endowment Fund	D
0785	Interfund Payables	0790	Due to Endowment Fund	S
0785	Interfund Payables	0791	Due to Plant Fund	D, S
0785	Interfund Payables	0793	Due to Suspense Fund	D, S
0785	Interfund Payables	0794	Due to One Drexel Plaza	D, S
0785	Interfund Payables	0795	Due to 3201 Arch Street	D, S
0785	Interfund Payables	0796	Due to API	D, S
0799	Capital Leases	0756	Capital Lease - Armory	D, S
0799	Capital Leases	A758	Finance Lease Liability Short-term	D, O, S
0799	Capital Leases	A759	Finance Lease Liability Long-term	D, O, S
0799	Capital Leases	A760	Oper Lease Liability Short-term	D, O, S
0799	Capital Leases	A761	Operating Lease Liability Long-term	D, O, S

Net Asset Account Hierarchy

The following table depicts the current hierarchy of net asset or fund balance account codes. The chart of accounts column on the right denotes what chart the asset account is active. Net asset accounts are not data enterable. The Banner system rolls the net income or (loss) for every fund into the net asset account associated with the fund and chart. The downloadable Excel file includes the account type levels associated with each net asset account code.

Net Asset Account Hierarchy [.XLS]

Account - Level 1	Account - Level 1 Description	Account - Level 2	Account - Level 2 Description	Chart of Accounts
0878	Fund Balance	0880	Fund Balance	D, S
0878	Fund Balance	0883	Gen'l Purpose FB Released-Unrestr	D, S
0878	Fund Balance	0884	Undist Endow Income-Unrestricted	D, S
0878	Fund Balance	0885	Undist Endow Income-Temp Restr	D, S
0878	Fund Balance	0886	Reinv Endow Income (DUIMS) TR	D, S
0878	Fund Balance	0887	Temporarily Restricted Funds-GP	D, S
0878	Fund Balance	0889	University Matched Funds (U/R)	D, S
0878	Fund Balance	0891	Fund Balance - 6-30-02	D, S
0878	Fund Balance	0892	Fund Balance - Post 6-30-02	D, S
0878	Net Assets	0880	Unrestricted Net Assets	O
0879	Fund Balance - CarryForward	0888	Unrestricted Fund Balance	D, S

Revenue Account Hierarchy

The table below shows the four account levels for revenue accounts. Level 4 is the data enterable account level. The downloadable Excel file includes the account type levels associated with each account code.

Revenue Account Hierarchy [.XLS]

Account - Level 2	Account - Level 2 Description	Account - Level 3	Account - Level 3 Description	Account - Level 4	Account - Level 4 Description	Chart of Accounts
51000	Tuition-Undergraduate-Full-Time	510000	Tuition-Undergraduate-Full-Time	1010	Tuition-Undergrad F/T	D, S
51010	Tuition-Undergraduate-Part-Time	510100	Tuition-Undergraduate-Part-Time	1020	Tuition-Undergrad P/T	D, S
51020	Tuition-Undergraduate-Online	510200	Tuition-Undergraduate-Online	1060	DUO - Revenue Allocation	D, O, S
51020	Tuition-Undergraduate-Online	510200	Tuition-Undergraduate-Online	1067	DUO - Drexel Discounts-Undergrad	D, S
51020	Tuition-Undergraduate-Online	510200	Tuition-Undergraduate-Online	1068	DUO - Revenue Discounts-Undergrad	D, S
51020	Tuition-Undergraduate-Online	510200	Tuition-Undergraduate-Online	1080	Tuition-Undergrad Online	D, S
51030	Tuition-Graduate	510300	Tuition-Graduate	1030	Tuition-Graduate	D, S
51030	Tuition-Graduate	510300	Tuition-Graduate	1031	Executive MBA Remission	D, S
51030	Tuition-Graduate	510300	Tuition-Graduate	1032	Tuition-Graduate P/T	D, S
51030	Tuition-Graduate	510300	Tuition-Graduate	1033	Tuition-Graduate Elizabethtown	D, S
51030	Tuition-Graduate	510300	Tuition-Graduate	1039	Tuition-Doctor of Business Admin	D, S
51040	Tuition-PhD	510400	Tuition-PhD	1034	Tuition-PhD	D, S
51050	Tuition-Graduate-Online	510500	Tuition-Graduate-Online			O
51050	Tuition-Graduate-Online	510500	Tuition-Graduate-Online	1062	DUO - Revenue Discounts-Grad	D, S
51050	Tuition-Graduate-Online	510500	Tuition-Graduate-Online	1065	DUO - Revenue Recovery	D, S
51050	Tuition-Graduate-Online	510500	Tuition-Graduate-Online	1066	DUO - Drexel Discounts-Grad	D, S
51050	Tuition-Graduate-Online	510500	Tuition-Graduate-Online	1085	Tuition-Graduate Online	D, S
51060	Tuition-Other	510600	Tuition-Other	1041	Professional Studies Income	D, S
51060	Tuition-Other	510600	Tuition-Other	1042	Tuition-Other	D, S
51500	Fees-Registration-Undergraduate	515000	Fees-Registration-Undergraduate			O
51500	Fees-Registration-Undergraduate	515000	Fees-Registration-Undergraduate	1091	F/T Undergraduate General Fees	D, S
51500	Fees-Registration-Undergraduate	515000	Fees-Registration-Undergraduate	1092	P/T Undergraduate General Fees	D, S
51500	Fees-Registration-Undergraduate	515000	Fees-Registration-Undergraduate	1094	Student Activity Fee	D, S
51500	Fees-Registration-Undergraduate	515000	Fees-Registration-Undergraduate	1096	College Lab Fee	D, S
51500	Fees-Registration-Undergraduate	515000	Fees-Registration-Undergraduate	1105	Student Health Insurance Fees	D, S
51500	Fees-Registration-Undergraduate	515000	Fees-Registration-Undergraduate	1108	Special Equipment Fee	D, S
51500	Fees-Registration-Undergraduate	515000	Fees-Registration-Undergraduate	1109	Recreation Fee	D, S
51500	Fees-Registration-Undergraduate	515000	Fees-Registration-Undergraduate	1399	NTR Income - RCM Exempt	D, S
51510	Fees-Registration-Graduate	515100	Fees-Registration-Graduate	1035	Fees-PhD	D
51510	Fees-Registration-Graduate	515100	Fees-Registration-Graduate	1093	Graduate General Fees	D, S
51520	Fees-Other	515200	Fees-Other	1036	Transfer Admission Fees	D, S
51520	Fees-Other	515200	Fees-Other	1037	Graduate Admission Fees	D, S
51520	Fees-Other	515200	Fees-Other	1038	Intl. Admissions Fee	D
51520	Fees-Other	515200	Fees-Other	1095	Payment Plan Application Fee	D
51520	Fees-Other	515200	Fees-Other	1097	Employer Reimbursement Fee	D, S
51520	Fees-Other	515200	Fees-Other	1098	Application Fee	D, S
51520	Fees-Other	515200	Fees-Other	1099	Payment Plan Late Fee	D
51520	Fees-Other	515200	Fees-Other	1100	Library Late Fines & Lost Books	D, S
51520	Fees-Other	515200	Fees-Other	1101	Late Payment Fee	D, S
51520	Fees-Other	515200	Fees-Other	1102	Late Enrollment Fee	D, S
51520	Fees-Other	515200	Fees-Other	1103	Special Exams Fee	D, S
51520	Fees-Other	515200	Fees-Other	1104	Transcript Fees	D, S
51520	Fees-Other	515200	Fees-Other	1106	Resnet Fee	O
51520	Fees-Other	515200	Fees-Other	1107	Credit Card Convenience Fee	O
51520	Fees-Other	515200	Fees-Other	1110	Other Student Fees	D, S
51520	Fees-Other	515200	Fees-Other	1111	Study Abroad Room Fees	D, S
51520	Fees-Other	515200	Fees-Other	1277	Defaulted Matric Fees	D, S
52000	Financial Aid-Undergraduate	520000	Financial Aid-Undergraduate	1140	Drexel Financial Aid	D, S
52000	Financial Aid-Undergraduate	520000	Financial Aid-Undergraduate	1147	Funded Financial Appeals	D, S
52010	Financial Aid-Undergraduate-Online	520100	Financial Aid-Undergraduate-Online	1087	Undergrad Online Tuition Discount	D
52020	Financial Aid-Graduate	520200	Financial Aid-Graduate	1079	Corporate Discount - 40%	D
52020	Financial Aid-Graduate	520200	Financial Aid-Graduate	1145	Doctor of Bus. Admin.-Scholarship	D, S
52020	Financial Aid-Graduate	520200	Financial Aid-Graduate	1146	Public Interest Aid (Law School)	D, S
52020	Financial Aid-Graduate	520200	Financial Aid-Graduate	1152	Graduate Financial Aid	D
52020	Financial Aid-Graduate	520200	Financial Aid-Graduate	1163	Corporate Discount	D
52030	Financial Aid-Graduate-Online	520300	Financial Aid-Graduate-Online	1089	Graduate Online Tuition Discount	D
52030	Financial Aid-Graduate-Online	520300	Financial Aid-Graduate-Online	1141	DUO Graduate Scholarships	D, S
52040	Financial Aid-Athletics	520400	Financial Aid-Athletics	1142	Athletic Scholarships	D, S
52040	Financial Aid-Athletics	520400	Financial Aid-Athletics	1143	Athletic Schlp-Books	D, S
52040	Financial Aid-Athletics	520400	Financial Aid-Athletics	1144	Athletic Schlp-Other	D, S
53000	Auxiliary-Housing	530000	Auxiliary-Housing	1113	Room Income - Contra Remission	D, S
53000	Auxiliary-Housing	530000	Auxiliary-Housing	1153	Room Income	D, S
53010	Auxiliary-Dining	530100	Auxiliary-Dining	1114	Dining Dollar Plan 1895	D, S
53010	Auxiliary-Dining	530100	Auxiliary-Dining	1127	20 / 200 Plan	D, S
53010	Auxiliary-Dining	530100	Auxiliary-Dining	1128	14 / 475 Plan	D, S
53010	Auxiliary-Dining	530100	Auxiliary-Dining	1129	250 Dining Dollars	D, S
53010	Auxiliary-Dining	530100	Auxiliary-Dining	1130	Dining Dollar Plan 150	D, S
53010	Auxiliary-Dining	530100	Auxiliary-Dining	1132	Dining Dollar Plan 500	D, S
53010	Auxiliary-Dining	530100	Auxiliary-Dining	1133	Dining Dollar Plan 750	D, S
53010	Auxiliary-Dining	530100	Auxiliary-Dining	1134	100 Meal Passes	D, S
53010	Auxiliary-Dining	530100	Auxiliary-Dining	1135	75 Meal Passes	D, S
53010	Auxiliary-Dining	530100	Auxiliary-Dining	1136	25 Meal Passes	D, S
53010	Auxiliary-Dining	530100	Auxiliary-Dining	1139	Dining Dollar Add On	D, S
53010	Auxiliary-Dining	530100	Auxiliary-Dining	1148	Platinum Meal Plan	D, S
53010	Auxiliary-Dining	530100	Auxiliary-Dining	1155	Weekly 14 / 250 Dining Dollars	D
53010	Auxiliary-Dining	530100	Auxiliary-Dining	1157	All Access / 125 Dining Dollars	D
53010	Auxiliary-Dining	530100	Auxiliary-Dining	1159	Resident Dining Plan	D
53010	Auxiliary-Dining	530100	Auxiliary-Dining	1160	Combo 75 / 500	D, S
53010	Auxiliary-Dining	530100	Auxiliary-Dining	1161	Combo 50 / 250	D, S
53010	Auxiliary-Dining	530100	Auxiliary-Dining	1162	Combo 25 / 105	D, S
53010	Auxiliary-Dining	530100	Auxiliary-Dining	1167	Weekly 5	D
53010	Auxiliary-Dining	530100	Auxiliary-Dining	1171	Faculty Club-Food Charges	D, S
53010	Auxiliary-Dining	530100	Auxiliary-Dining	1172	Faculty Club-Membership Dues	D, S
53010	Auxiliary-Dining	530100	Auxiliary-Dining	1174	Weekly 10 + $375 Dining Dollars	D
53010	Auxiliary-Dining	530100	Auxiliary-Dining	1177	Gold Meal Plan	D, S
53010	Auxiliary-Dining	530100	Auxiliary-Dining	1182	Block 150	D
53010	Auxiliary-Dining	530100	Auxiliary-Dining	1183	Block 220	D
53010	Auxiliary-Dining	530100	Auxiliary-Dining	1184	Kosher Meal Plan	D, S
53010	Auxiliary-Dining	530100	Auxiliary-Dining	1185	Summer Meal Plan	D, S
53010	Auxiliary-Dining	530100	Auxiliary-Dining	1186	Employee Meal Plan	D, S
53010	Auxiliary-Dining	530100	Auxiliary-Dining	1189	Blue Meal Plan	D, S
53010	Auxiliary-Dining	530100	Auxiliary-Dining	1271	Food Service Commissions Income	D
53020	Auxiliary-Other	530200	Auxiliary-Vending Income	1151	Vending Income	D, S
53020	Auxiliary-Other	530205	Auxiliary-Facilities Rentals	1154	Conference/Facility Rental Income	D, S
53020	Auxiliary-Other	530210	Auxiliary-Dragon Shops			D, S
53020	Auxiliary-Other	530215	Auxiliary-Theatre Income	1156	Theatre Income	D, S
53020	Auxiliary-Other	530220	Auxiliary-Other Income			D, S
53020	Auxiliary-Other	530225	Auxiliary-Commissions Income			O
53020	Auxiliary-Other	530225	Auxiliary-Commissions Income	1158	Commissions Income	D, S
53020	Auxiliary-Other	530225	Auxiliary-Commissions Income	1271	Food Service Commissions Income	S
53020	Auxiliary-Other	530230	Auxiliary-Game Room			D, S
53020	Auxiliary-Other	530235	Auxiliary-General Fee Allocation	1169	Auxiliary General Fee Allocation	D, S
53020	Auxiliary-Other	530245	Auxiliary-Rents			D, S
53020	Auxiliary-Other	530250	Auxiliary-SEPTA ComPass Income	1188	SEPTA ComPass Income	D, S
53020	Auxiliary-Other	530255	Auxiliary-Lost I D Photo Income			D, S
53030	Auxiliary-Museum	530300	Auxiliary-Museum Admissions			D
53030	Auxiliary-Museum	530300	Auxiliary-Museum Admissions	1116	Museum Admissions	S
53030	Auxiliary-Museum	530300	Auxiliary-Museum Admissions	1117	Museum Admissions - Group	S
53030	Auxiliary-Museum	530300	Auxiliary-Museum Admissions	1124	Museum Admissions School GP	S
53030	Auxiliary-Museum	530310	Auxiliary-Museum Membership	1118	Membership / Dues Revenue	D, S
53030	Auxiliary-Museum	530320	Auxiliary-Museum Other	1115	Museum Shop Sales - Other	S
53030	Auxiliary-Museum	530320	Auxiliary-Museum Other	1123	Butterfly Admissions	S
53030	Auxiliary-Museum	530320	Auxiliary-Museum Other	1173	Other Auxiliary Income	D, S
53040	Auxiliary-Parking	530400	Auxiliary-Parking	1164	Daily Parking Income	D, S
53040	Auxiliary-Parking	530400	Auxiliary-Parking	1165	Parking Fines Income	D, S
53040	Auxiliary-Parking	530400	Auxiliary-Parking	1166	Parking Permit Income	D, S
53040	Auxiliary-Parking	530400	Auxiliary-Parking	1187	Queen Lane Parking Income	D, S
54000	State Appropriations	540000	State Appropriations	1112	IAG State Appropriations	D, S
54000	State Appropriations	540000	State Appropriations	1190	PA State Appropriations	D, S
55000	Grants and Contracts-Federal	550000	Grants and Contracts-Federal Direct			O
55000	Grants and Contracts-Federal	550000	Grants and Contracts-Federal Direct	1195	Federal Grants & Contracts Revenue	D, S
55000	Grants and Contracts-Federal	550000	Grants and Contracts-Federal Direct	1217	Restricted Grant Revenue	D, S
55000	Grants and Contracts-Federal	550000	Grants and Contracts-Federal Direct	1346	Federal Indirect Cost Recovery	D, S
55000	Grants and Contracts-Federal	550000	Grants and Contracts-Federal Direct	1350	PHEAA Federal Work Study Prog Match	D, S
55000	Grants and Contracts-Federal	550010	Grants & Contracts-Federal Indirect	1193	Federal Indirect Cost Recovery	D, S
55010	Grants and Contracts-State	550100	Grants and Contracts-State Direct			O
55010	Grants and Contracts-State	550100	Grants and Contracts-State Direct	1200	State Grants & Contracts Revenue	D, S
55010	Grants and Contracts-State	550110	Grants and Contracts-State Indirect			O
55010	Grants and Contracts-State	550110	Grants and Contracts-State Indirect	1125	State Indirect Cost Recovery	D, S
55020	Grants and Contracts-Local	550200	Grants and Contracts-Local Direct			O
55020	Grants and Contracts-Local	550200	Grants and Contracts-Local Direct	1210	Local Grants & Contracts Revenue	D, S
55020	Grants and Contracts-Local	550210	Grants and Contracts-Local Indirect			O
55020	Grants and Contracts-Local	550210	Grants and Contracts-Local Indirect	1126	Local Indirect Cost Recovery	D, S
56000	Grants and Contracts-Private	560000	Grants & Contracts-Private Indirect			O
56000	Grants and Contracts-Private	560000	Grants & Contracts-Private Indirect	1192	Private/Industry Indirect Cost Rev	D, S
56000	Grants and Contracts-Private	560000	Grants & Contracts-Private Indirect	1198	Sponsored Indirect Cost Revenue	D, S
56000	Grants and Contracts-Private	560002	Grants and Contracts-Private Direct			O
56000	Grants and Contracts-Private	560002	Grants and Contracts-Private Direct	1220	Private Grants & Contracts Revenue	D, S
56000	Grants and Contracts-Private	560002	Grants and Contracts-Private Direct	1221	Industry Grants & Contracts Revenue	D, S
57000	Private Gifts	570000	Private Gifts	1213	Pledge Payments & Other Adjmts	D, O, S
57000	Private Gifts	570000	Private Gifts	1215	Private Gifts Revenue	D, O, S
57000	Private Gifts	570000	Private Gifts	1216	Contributions Revenue	D, O, S
57000	Private Gifts	570000	Private Gifts	1219	In Kind Contribution-Free Rent	D
57000	Private Gifts	570000	Private Gifts	1291	Discount on Pledges Receivable	D, O, S
58500	Investment Income	585005	Investment Income	1250	Non-Endowment Income Operating	D, O, S
58500	Investment Income	585005	Investment Income	1251	Endowment Distributions Operating	D, S
58500	Investment Income	585010	Stock Gift Gains/Losses	1335	Stock Gift Gains/Losses	D, S
59000	Other-Athletics Income	590000	Other-Athletics Income	1301	Athletics Ticket Sales	D, S
59000	Other-Athletics Income	590000	Other-Athletics Income	1302	Athletics Guarantees	D, S
59000	Other-Athletics Income	590000	Other-Athletics Income	1304	Athletics Marketing Income	D, S
59000	Other-Athletics Income	590000	Other-Athletics Income	1305	Wellness Center Membership Income	D, S
59000	Other-Athletics Income	590000	Other-Athletics Income	1306	Athletics NCAA Income	D, S
59000	Other-Athletics Income	590000	Other-Athletics Income	1308	Boathouse Membership Revenue	D, S
59000	Other-Athletics Income	590000	Other-Athletics Income	1309	Athletic Locker Rental Revenue	D, S
59000	Other-Athletics Income	590000	Other-Athletics Income	1310	Athletics Conference Income	D, S
59000	Other-Athletics Income	590000	Other-Athletics Income	1311	Athletics Fund Raising Revenue	D, S
59000	Other-Athletics Income	590000	Other-Athletics Income	1312	Sports Camp Revenue	D, S
59000	Other-Athletics Income	590000	Other-Athletics Income	1313	Athletcis Gen'l Revenue	D
59020	Other-Miscellaneous	590200	Other-Miscellaneous	1119	Sci Pubs Sales	S
59020	Other-Miscellaneous	590200	Other-Miscellaneous	1121	Vireo Commercial Rights	S
59020	Other-Miscellaneous	590200	Other-Miscellaneous	1122	Vireo Non-Commercial	S
59020	Other-Miscellaneous	590200	Other-Miscellaneous	1252	Interest - Student Loans	D, S
59020	Other-Miscellaneous	590200	Other-Miscellaneous	1275	Flex Spending Account Yr End Bal	D, S
59020	Other-Miscellaneous	590200	Other-Miscellaneous	1340	Miscellaneous Income	D, O, S
59020	Other-Miscellaneous	590200	Other-Miscellaneous	1360	Educational Support for Chair	D
59020	Other-Miscellaneous	590200	Other-Miscellaneous	1365	On Line Subscription Sales	D, S
59020	Other-Miscellaneous	590200	Other-Miscellaneous	1366	Pell Administrative Allowance	D, S
59020	Other-Miscellaneous	590200	Other-Miscellaneous	1380	Bounced Check Fee Income	D, S
59020	Other-Miscellaneous	590200	Other-Miscellaneous	1385	Coin Copier Income	D, S
59020	Other-Miscellaneous	590200	Other-Miscellaneous	1386	Degree & Diploma Fee	D
59020	Other-Miscellaneous	590200	Other-Miscellaneous	1390	Other Fines/Penalties	D, S
59020	Other-Miscellaneous	590202	Other-Collections	1278	Late Charge Income	D, S
59020	Other-Miscellaneous	590202	Other-Collections	1290	Collection Receipts	D, S
59020	Other-Miscellaneous	590204	Other-Educational Services	1320	Sales/Services Educ Activities Rev	D, S
59020	Other-Miscellaneous	590206	Other-Exhibitions	1321	Sales/Services Educ Exhibitor Rev	D, S
59020	Other-Miscellaneous	590208	Other-Royalty Income	1345	Royalties Income	D, S
59020	Other-Miscellaneous	59020A	Other-Contracts (excl SPF & PSR)	1347	Contract Revenue (excl SPF & PSR)	D, S
59020	Other-Miscellaneous	59020C	Other-Sponsorships	1348	Sponsorship Revenue	D, S
59020	Other-Miscellaneous	59020E	Other-Medical Records	1349	Medical Records Revenue	D, S
59020	Other-Miscellaneous	59020G	Other-Gain/Loss on Disposal	1351	Gain on Disposal of Asset	D
59020	Other-Miscellaneous	59020I	Other-Patent Income	1352	Patent Income	D, S
59020	Other-Miscellaneous	59020K	Other-Budget Only Accounts			D, S
59020	Other-Miscellaneous	59020K	Other-Budget Only Accounts	1999	Prior Year Surplus Budget (WB only)	O
59020	Other-Miscellaneous	59020M	Other-Continuing Medical Education	1355	Medical Education Payment	D, S
59030	Other-Rental Income	590300	Other-Rental Income	1281	Ground Lease Income	D
59030	Other-Rental Income	590300	Other-Rental Income	1344	Rental Income	D, S
5A000	Patient Care Activities	5A0000	Patient Care Activities	1506	Patient Services Revenue	D
5A000	Patient Care Activities	5A0000	Patient Care Activities	1551	Physician Revenue Recovery	D, S
5A000	Patient Care Activities	5A0000	Patient Care Activities	1553	Other Physician Services Revenue	D, S
5A000	Patient Care Activities	5A0000	Patient Care Activities	1555	IDX Charges	D, S
5A000	Patient Care Activities	5A0000	Patient Care Activities	1564	IDX Reserves	D, S
5A000	Patient Care Activities	5A0000	Patient Care Activities	1571	Phys Serv Rev - Clinical Trials	D, S
5B000	Affiliate Support	5B0000	Affiliate Support	1601	Tenet Support Services	D, S
5B000	Affiliate Support	5B0000	Affiliate Support	1603	Drexel Support	S
5B000	Affiliate Support	5B0000	Affiliate Support	1605	Affiliate Support	D, O, S
5B000	Affiliate Support	5B0000	Affiliate Support	1606	PHEC Affiliate Support	D
5B000	Affiliate Support	5B0000	Affiliate Support	1607	ANS Affiliate Support	D, S
5B000	Affiliate Support	5B0000	Affiliate Support	1608	Development Fee from Affiliate	D
5B000	Affiliate Support	5B0000	Affiliate Support	1609	AAHS Support Services	D
5B000	Affiliate Support	5B0000	Affiliate Support	1612	Tower Health Affiliate Support	D
5C000	Net Assets Released fr Restriction	5C0000	Net Assets Released fr Restriction	1700	Net Assets Released From Restrict	D
5D000	Endowment Payout	5D0000	Endowment Payout Under Pay Formula	1235	Endowment Spending Allocation Oper	D, S
5Z000	Net Gain/Loss Investment net Payout	5Z0000	Endowment Gains/Losses	1230	Endowment Realized G/L Non-Oper	D, S
5Z000	Net Gain/Loss Investment net Payout	5Z0000	Endowment Gains/Losses	1232	Endowment Unrealized G/L Non-Oper	D, S
5Z000	Net Gain/Loss Investment net Payout	5Z0000	Endowment Gains/Losses	1234	Endowed / Loan Spending Alloc NonOp	D, S
5Z000	Net Gain/Loss Investment net Payout	5Z0000	Endowment Gains/Losses	1258	Non-Endowed Realized G/L Non-Oper	D, O, S
5Z000	Net Gain/Loss Investment net Payout	5Z0000	Endowment Gains/Losses	1259	Endowed Realized Gain/Loss	D, S
5Z000	Net Gain/Loss Investment net Payout	5Z0010	Endowment Income	1225	Endowed / Loan Income Non Operating	D, S
5Z000	Net Gain/Loss Investment net Payout	5Z0010	Endowment Income	1226	Endowment Distributions Non-Oper	D, S
5Z000	Net Gain/Loss Investment net Payout	5Z0010	Endowment Income	1227	Endowed Pledges/Gifts, Net Non-Op	D, S
5Z010	Other Non Operating Income	5Z0020	Non-Endowed Gains/Losses	1255	Investment Gains / Losses Non-Oper	D, O, S
5Z010	Other Non Operating Income	5Z0030	Non-Endowed Investment Income			D, S
5Z010	Other Non Operating Income	5Z0040	Non-Endowed Unrealized Gain/Loss	1257	Non-Endowed Unrealized G/L Non-Oper	D, O, S
5Z010	Other Non Operating Income	5Z0050	Other Non-Operating Income	1279	Collection Costs Recovered	D, S

Expense Account Hierarchy

The table below shows the four account levels for expense accounts. Level 4 is the data enterable account level. The downloadable Excel file includes the account type levels associated with each account code.

Expense Account Hierarchy [.XLS]

Account - Level 1	Account - Level 1 Description	Account - Level 2	Account - Level 2 Description	Account - Level 3	Account - Level 3 Description	Account - Level 4	Account - Level 4 Description	Chart of Accounts
610	Salaries and Wages	61000	Salaries and Wages - Faculty	610000	Salaries and Wages - Faculty	2010	Regular Full Time Teaching Salaries	D, S
610	Salaries and Wages	61000	Salaries and Wages - Faculty	610000	Salaries and Wages - Faculty	2011	Faculty Salaries M.D./Ph.D.	D, S
610	Salaries and Wages	61000	Salaries and Wages - Faculty	610000	Salaries and Wages - Faculty	2013	Faculty Supplemental	D, S
610	Salaries and Wages	61000	Salaries and Wages - Faculty	610000	Salaries and Wages - Faculty	2014	Supplemental Accrual	D, S
610	Salaries and Wages	61000	Salaries and Wages - Faculty	610000	Salaries and Wages - Faculty	2015	Severance Accrual	D, S
610	Salaries and Wages	61000	Salaries and Wages - Faculty	610000	Salaries and Wages - Faculty	2016	Bonus Accrual	D, S
610	Salaries and Wages	61000	Salaries and Wages - Faculty	610000	Salaries and Wages - Faculty	2020	Clinical Faculty	D, S
610	Salaries and Wages	61000	Salaries and Wages - Faculty	610000	Salaries and Wages - Faculty	2030	Dept Head Admin Supplement	D, S
610	Salaries and Wages	61000	Salaries and Wages - Faculty	610000	Salaries and Wages - Faculty	2031	Supplemental/Misc M.D.	D, S
610	Salaries and Wages	61000	Salaries and Wages - Faculty	610000	Salaries and Wages - Faculty	2041	Auxiliary Teaching Sal Full Time	D, S
610	Salaries and Wages	61000	Salaries and Wages - Faculty	610000	Salaries and Wages - Faculty	2042	Auxiliary Teaching Sal Part Time	D, S
610	Salaries and Wages	61000	Salaries and Wages - Faculty	610000	Salaries and Wages - Faculty	2060	Teaching Extra Comp	D, S
610	Salaries and Wages	61000	Salaries and Wages - Faculty	610000	Salaries and Wages - Faculty	2065	Research Faculty Compensation	D, S
610	Salaries and Wages	61000	Salaries and Wages - Faculty	610000	Salaries and Wages - Faculty	2070	Research Extra Compensation	D, S
610	Salaries and Wages	61000	Salaries and Wages - Faculty	610000	Salaries and Wages - Faculty	2080	Adjunct / Part Time Teaching Salary	D, S
610	Salaries and Wages	61000	Salaries and Wages - Faculty	610000	Salaries and Wages - Faculty	2081	PT EE/ FT Fringe (St. Chris)	D, S
610	Salaries and Wages	61000	Salaries and Wages - Faculty	610000	Salaries and Wages - Faculty	2083	Adjunct Course Development	D, S
610	Salaries and Wages	61000	Salaries and Wages - Faculty	610000	Salaries and Wages - Faculty	2085	FT EE/PT Course Development	D, S
610	Salaries and Wages	61000	Salaries and Wages - Faculty	610000	Salaries and Wages - Faculty	2087	Adjunct Non-Credit Teaching	D, S
610	Salaries and Wages	61000	Salaries and Wages - Faculty	610000	Salaries and Wages - Faculty	2089	FT/EE Non-Credit Teaching	D, S
610	Salaries and Wages	61010	Salaries and Wages - Staff	610100	Salaries and Wages - Staff	2063	Res Tech Soft(100Pct Fd)	D, S
610	Salaries and Wages	61010	Salaries and Wages - Staff	610100	Salaries and Wages - Staff	2211	Regular Admin Salaries Full Time	D, O, S
610	Salaries and Wages	61010	Salaries and Wages - Staff	610100	Salaries and Wages - Staff	2212	Regular Admin Salaries Part Time	D, O, S
610	Salaries and Wages	61010	Salaries and Wages - Staff	610100	Salaries and Wages - Staff	2213	Administrative Supplement	D, O, S
610	Salaries and Wages	61010	Salaries and Wages - Staff	610100	Salaries and Wages - Staff	2214	Supplemental One Time Pays	D, O, S
610	Salaries and Wages	61010	Salaries and Wages - Staff	610100	Salaries and Wages - Staff	2216	P/T Supplemental One Time Pays	D, O, S
610	Salaries and Wages	61010	Salaries and Wages - Staff	610100	Salaries and Wages - Staff	2241	Support Staff Salaries Full Time	D, O, S
610	Salaries and Wages	61010	Salaries and Wages - Staff	610100	Salaries and Wages - Staff	2242	Support Staff Salaries Part Time	D, O, S
610	Salaries and Wages	61010	Salaries and Wages - Staff	610100	Salaries and Wages - Staff	2243	Res FT/PTSupport Staff(100% funded)	D, S
610	Salaries and Wages	61010	Salaries and Wages - Staff	610100	Salaries and Wages - Staff	2260	Temporary A Salaries	D, O, S
610	Salaries and Wages	61010	Salaries and Wages - Staff	610100	Salaries and Wages - Staff	2262	Educ Schlp Fellow Recipient	D, S
610	Salaries and Wages	61010	Salaries and Wages - Staff	610100	Salaries and Wages - Staff	2263	Research Vacation Payout	D, S
610	Salaries and Wages	61020	Salaries and Wages - Student	610200	Salaries and Wages - Student	2410	Graduate Teaching Asst Salary	D, S
610	Salaries and Wages	61020	Salaries and Wages - Student	610200	Salaries and Wages - Student	2411	Doctoral Teaching Fellow Salary	D, S
610	Salaries and Wages	61020	Salaries and Wages - Student	610200	Salaries and Wages - Student	2412	Graduate Assistant Salary	D, S
610	Salaries and Wages	61020	Salaries and Wages - Student	610200	Salaries and Wages - Student	2420	Graduate Research Asst Salary	D, S
610	Salaries and Wages	61020	Salaries and Wages - Student	610200	Salaries and Wages - Student	2421	Federally Funded Doctoral Fellow	D, S
610	Salaries and Wages	61020	Salaries and Wages - Student	610200	Salaries and Wages - Student	2422	Doctoral Research Fellow Salary	D, S
610	Salaries and Wages	61020	Salaries and Wages - Student	610200	Salaries and Wages - Student	2430	Federal Work Study Program Salaries	D, S
610	Salaries and Wages	61020	Salaries and Wages - Student	610200	Salaries and Wages - Student	2450	Student Salaries	D, O, S
610	Salaries and Wages	61020	Salaries and Wages - Student	610200	Salaries and Wages - Student	2460	Federal Funded PreDoctoral Fellow	D, S
610	Salaries and Wages	61030	Salaries and Wages - Union	610300	Salaries and Wages - Union	2510	Custodial Salaries	D, S
610	Salaries and Wages	61030	Salaries and Wages - Union	610300	Salaries and Wages - Union	2512	Custodial Part Time	D, S
610	Salaries and Wages	61030	Salaries and Wages - Union	610300	Salaries and Wages - Union	2525	Maintenance Salaries	D, S
610	Salaries and Wages	61030	Salaries and Wages - Union	610300	Salaries and Wages - Union	2550	Engineer Salaries	D, S
610	Salaries and Wages	61030	Salaries and Wages - Union	610300	Salaries and Wages - Union	2610	Regular Admin Overtime Salaries	D, S
610	Salaries and Wages	61030	Salaries and Wages - Union	610300	Salaries and Wages - Union	2620	Support Staff Overtime Salaries	D, O, S
610	Salaries and Wages	61030	Salaries and Wages - Union	610300	Salaries and Wages - Union	2621	Police Shift Differential	D, S
610	Salaries and Wages	61030	Salaries and Wages - Union	610300	Salaries and Wages - Union	2630	Custodial Overtime Salaries	D, S
610	Salaries and Wages	61030	Salaries and Wages - Union	610300	Salaries and Wages - Union	2631	Custodial Shift Differential	D, S
610	Salaries and Wages	61030	Salaries and Wages - Union	610300	Salaries and Wages - Union	2632	Custodial Part Time Overtime	D, S
610	Salaries and Wages	61030	Salaries and Wages - Union	610300	Salaries and Wages - Union	2633	Custodial Part Time Shift Diff	D, S
610	Salaries and Wages	61030	Salaries and Wages - Union	610300	Salaries and Wages - Union	2640	Maintenance Overtime Salaries	D, S
610	Salaries and Wages	61030	Salaries and Wages - Union	610300	Salaries and Wages - Union	2641	Maintenance Shift Differential	D, S
610	Salaries and Wages	61030	Salaries and Wages - Union	610300	Salaries and Wages - Union	2650	Engineer Overtime Salaries	D, S
610	Salaries and Wages	61030	Salaries and Wages - Union	610300	Salaries and Wages - Union	2651	Engineer Shift Differential	D, S
610	Salaries and Wages	61030	Salaries and Wages - Union	610300	Salaries and Wages - Union	2660	Other Overtime Salaries	D, S
610	Salaries and Wages	61040	Salaries and Wages - Other	610400	Salaries and Wages - Other	2800	Prior Year Payroll Expense	D, S
610	Salaries and Wages	61040	Salaries and Wages - Other	610400	Salaries and Wages - Other	2850	Lasped Salary Expense	D, S
610	Salaries and Wages	61040	Salaries and Wages - Other	610400	Salaries and Wages - Other	2880	Taxable Tuition - Cash	D, O, S
610	Salaries and Wages	61040	Salaries and Wages - Other	610400	Salaries and Wages - Other	2883	ANS Leave	S
610	Salaries and Wages	61040	Salaries and Wages - Other	610400	Salaries and Wages - Other	2911	Invalid Payroll Transactions	D, O, S
610	Salaries and Wages	61040	Salaries and Wages - Other	610400	Salaries and Wages - Other	3792	Salary Increase Pool	D, S
610	Salaries and Wages	61040	Salaries and Wages - Other	610400	Salaries and Wages - Other	4993	Budget Development-Salaries	D, O, S
620	Benefits	62000	Benefits	620000	Benefits	2901	Emp Benefits Purchased -Drexel	O
620	Benefits	62000	Benefits	620000	Benefits	2902	Employer Medicare Tax	O
620	Benefits	62000	Benefits	620000	Benefits	2903	Employer SUI Tax	O
620	Benefits	62000	Benefits	620000	Benefits	2904	Employer Federal Unemployment Tax	O
620	Benefits	62000	Benefits	620000	Benefits	2905	Employer Match 401k	O
620	Benefits	62000	Benefits	620000	Benefits	2906	Tuition Reimbursement	O
620	Benefits	62000	Benefits	620000	Benefits	2907	Health Insurance	O
620	Benefits	62000	Benefits	620000	Benefits	2908	Emp Benefits Purchased -Drexel	O
620	Benefits	62000	Benefits	620000	Benefits	2909	Dental Insurance	O
620	Benefits	62000	Benefits	620000	Benefits	2910	Fringe Benefit Allocation	D, O, S
620	Benefits	62000	Benefits	620000	Benefits	2912	Fringe Benefits Purchased - Tenet	O
620	Benefits	62000	Benefits	620000	Benefits	2913	Fringe Benefits Purchased - Drexel	O
620	Benefits	62000	Benefits	620000	Benefits	2914	Fringe Benefit - Cost Sharing	O
620	Benefits	62000	Benefits	620000	Benefits	2915	Salary Benefit FT Labor Hrly Alloc	O, S
620	Benefits	62000	Benefits	620000	Benefits	2916	Fringe Accrual	D, O, S
620	Benefits	62000	Benefits	620000	Benefits	2917	Employer SS Tax - PS	O
620	Benefits	62000	Benefits	620000	Benefits	2918	Employer Medicare Tax -PS	O
620	Benefits	62000	Benefits	620000	Benefits	2919	Employer Match 401 - PS	O
620	Benefits	62000	Benefits	620000	Benefits	2920	Part-Time Fringe Benefits Alloc	D, O, S
620	Benefits	62000	Benefits	620000	Benefits	2921	Payroll Processing Service Fee	O
620	Benefits	62000	Benefits	620000	Benefits	2950	Sponsored Projects Fringe Benefits	D, S
710	Other Expense	71000	Other Expense	710000	Other Expense	3289	Non-Travel Student Athlete Meals	D
710	Other Expense	71000	Other Expense	710000	Other Expense	3332	Sports Camp - Misc Expense	D, S
710	Other Expense	71000	Other Expense	710000	Other Expense	3333	Sports Camp - Equipment / Uniforms	D, S
710	Other Expense	71000	Other Expense	710000	Other Expense	3334	Sports Camp - Officials	D, S
710	Other Expense	71000	Other Expense	710000	Other Expense	3356	Auto Lease	D, S
710	Other Expense	71000	Other Expense	710000	Other Expense	3357	Univ Multi Year Vehicle Lease	D, S
710	Other Expense	71000	Other Expense	710000	Other Expense	3444	Honoraria	D, O, S
710	Other Expense	71000	Other Expense	710000	Other Expense	3601	Student Athlete Medical Expenses	D, S
710	Other Expense	71000	Other Expense	710000	Other Expense	3614	Accreditation Expense	D, S
710	Other Expense	71000	Other Expense	710000	Other Expense	3616	Actuarial Valuation	D, S
710	Other Expense	71000	Other Expense	710000	Other Expense	3617	Audit Adjustments	D, S
710	Other Expense	71000	Other Expense	710000	Other Expense	3618	Fines & Penalties	D, S
710	Other Expense	71000	Other Expense	710000	Other Expense	3634	Credit Card Fees	D, S
710	Other Expense	71000	Other Expense	710000	Other Expense	3637	Exhibition Expense	D, O, S
710	Other Expense	71000	Other Expense	710000	Other Expense	3638	Merchandise Cost	D, O, S
710	Other Expense	71000	Other Expense	710000	Other Expense	3639	Royalties	D, S
710	Other Expense	71000	Other Expense	710000	Other Expense	3640	Employee Moving Expense	D, S
710	Other Expense	71000	Other Expense	710000	Other Expense	3641	Bond Admin Fees	D, S
710	Other Expense	71000	Other Expense	710000	Other Expense	3642	Record Storage Expense	D, O, S
710	Other Expense	71000	Other Expense	710000	Other Expense	3647	University Dining Meal Plan Costs	D, S
710	Other Expense	71000	Other Expense	710000	Other Expense	3666	Qualification Expense	D, S
710	Other Expense	71000	Other Expense	710000	Other Expense	3667	Contributions/Donation Expense	D, O, S
710	Other Expense	71000	Other Expense	710000	Other Expense	3668	Teacher Certification-Rev&Exp	D, S
710	Other Expense	71000	Other Expense	710000	Other Expense	3670	Participant Expense	D, S
710	Other Expense	71000	Other Expense	710000	Other Expense	3676	Artwork-Conservation & Repair	D, S
710	Other Expense	71000	Other Expense	710000	Other Expense	3677	Banquet Tables/Sponsorship Expense	D, O, S
710	Other Expense	71000	Other Expense	710000	Other Expense	3679	Marketing Sponsorship	O
710	Other Expense	71000	Other Expense	710000	Other Expense	3680	Spon Proj Indirect Contra Account	D, S
710	Other Expense	71000	Other Expense	710000	Other Expense	3685	Tuition Payments	D, S
710	Other Expense	71000	Other Expense	710000	Other Expense	3696	Parking Charges - Non Travel	D, S
710	Other Expense	71000	Other Expense	710000	Other Expense	3697	Prior Year Account Adjustments	D, S
710	Other Expense	71000	Other Expense	710000	Other Expense	3698	Petty Cash Expense	D, O, S
710	Other Expense	71000	Other Expense	710000	Other Expense	3699	Miscellaneous Expense	D, O, S
710	Other Expense	71000	Other Expense	710000	Other Expense	3700	Research Clean Up	D, S
710	Other Expense	71000	Other Expense	710000	Other Expense	3706	Collection Costs	D, O, S
710	Other Expense	71000	Other Expense	710000	Other Expense	3707	Late/penalty Costs	D, S
710	Other Expense	71000	Other Expense	710000	Other Expense	3708	Loan Interest Canceled	D, S
710	Other Expense	71000	Other Expense	710000	Other Expense	3711	Collection Expense Recovery	D, S
710	Other Expense	71000	Other Expense	710000	Other Expense	3715	Legal Settlements	D, S
710	Other Expense	71000	Other Expense	710000	Other Expense	3720	Guarantees	D, S
710	Other Expense	71000	Other Expense	710000	Other Expense	3725	Assessments	D, S
710	Other Expense	71000	Other Expense	710000	Other Expense	3731	Ground Lease Costs Amortization	D
710	Other Expense	71000	Other Expense	710000	Other Expense	3736	Loss on Disposal of Assets	D, S
710	Other Expense	71000	Other Expense	710000	Other Expense	3760	Patent Expense	D, S
710	Other Expense	71000	Other Expense	710000	Other Expense	3765	Game Expense	D, S
710	Other Expense	71000	Other Expense	710000	Other Expense	3791	Academic Development	D, S
710	Other Expense	71000	Other Expense	710000	Other Expense	3793	Strategic Investments	D, S
710	Other Expense	71000	Other Expense	710000	Other Expense	3939	Graduation	O
710	Other Expense	71000	Other Expense	710000	Other Expense	3941	Strategic Initiatives Cost Recap	O
710	Other Expense	71000	Other Expense	710000	Other Expense	4258	Educational Support Expense	D, S
710	Other Expense	71000	Other Expense	710000	Other Expense	4991	Carryforward Spend	D, S
710	Other Expense	71000	Other Expense	710000	Other Expense	4996	Research Buy Out Budget	D, S
710	Other Expense	71000	Other Expense	710000	Other Expense	4997	Deficit Coverage	D, O, S
710	Other Expense	71000	Other Expense	710000	Other Expense	4999	Pooled Budget	D, O, S
710	Other Expense	71000	Other Expense	710000	Other Expense	7054	Prior Yr Fund Balance Carryforward	D, S
710	Other Expense	71000	Other Expense	710000	Other Expense	7777	C/R Rule Code for Budget	D, S
710	Other Expense	71002	Advertising	710020	Advertising	3625	Advertising Expense	D, S
710	Other Expense	71002	Advertising	710020	Advertising	3626	Photo Expense	D, O, S
710	Other Expense	71002	Advertising	710020	Advertising	3628	Commissions	D, S
710	Other Expense	71002	Advertising	710020	Advertising	3687	Radio Advertising	D, O
710	Other Expense	71002	Advertising	710020	Advertising	3688	Outdoor Advertising	D, O
710	Other Expense	71002	Advertising	710020	Advertising	3689	Print Advertising	D, O
710	Other Expense	71002	Advertising	710020	Advertising	3691	Transit Advertising	D, O
710	Other Expense	71002	Advertising	710020	Advertising	3692	Direct Mail Advertising	D, O
710	Other Expense	71002	Advertising	710020	Advertising	3693	Email Advertising	D, O
710	Other Expense	71002	Advertising	710020	Advertising	3694	Newsletter Advertising	D, O
710	Other Expense	71002	Advertising	710020	Advertising	3695	Paid Search Advertising	D, O
710	Other Expense	71002	Advertising	710020	Advertising	3914	CPL/Lead Gen Advertising	D, O
710	Other Expense	71002	Advertising	710020	Advertising	3915	Online Display Advertising	D, O
710	Other Expense	71002	Advertising	710020	Advertising	3917	Speciality Advertising	D, O
710	Other Expense	71002	Advertising	710020	Advertising	3918	Collateral	D, O
710	Other Expense	71002	Advertising	710020	Advertising	3919	Television Advertising	D, O
710	Other Expense	71002	Advertising	710020	Advertising	3942	Public Relations	D, O
710	Other Expense	71002	Advertising	710020	Advertising	3943	Market Research	D, O
710	Other Expense	71002	Advertising	710020	Advertising	3944	Social Media Advertising	D, O
710	Other Expense	71004	Bad Debts	710040	Bad Debts	3703	Bad Debt Exp - Research	D, S
710	Other Expense	71004	Bad Debts	710040	Bad Debts	3705	Bad Debt Expense	D, O, S
710	Other Expense	71006	Dues, Memberships & Licenses	710060	Dues, Memberships & Licenses	3155	Dues Expense	D, O, S
710	Other Expense	71006	Dues, Memberships & Licenses	710060	Dues, Memberships & Licenses	3160	Memberships Expense	D, O, S
710	Other Expense	71006	Dues, Memberships & Licenses	710060	Dues, Memberships & Licenses	3165	Licenses Expense	D, O, S
710	Other Expense	71008	Expense Recovery	710080	Expense Recovery	4255	Dean's Tax	D, S
710	Other Expense	71008	Expense Recovery	710080	Expense Recovery	4256	Physician Billing Charge	D, S
710	Other Expense	71008	Expense Recovery	710080	Expense Recovery	4257	CPG Administrative Overhead	D, S
710	Other Expense	71008	Expense Recovery	710080	Expense Recovery	4262	Departmental Overhead	D, S
710	Other Expense	71008	Expense Recovery	710080	Expense Recovery	8007	COM - Expense Recovery	D, S
710	Other Expense	71008	Expense Recovery	710080	Expense Recovery	8010	Expense Recovery-Internal Charges	D, O, S
710	Other Expense	71008	Expense Recovery	710080	Expense Recovery	8011	Expense Recovery-External Charges	D, O, S
710	Other Expense	71008	Expense Recovery	710080	Expense Recovery	8016	Program Income Expense Credit	D, S
710	Other Expense	71008	Expense Recovery	710082	Designated Overhead Recovery	8012	Designated Overhead Recovery	D, S
710	Other Expense	71012	Indirect Costs-Research	710120	Indirect Costs-Research	7001	Indirect Cost Calculation	D, S
710	Other Expense	71014	Insurance	710140	Insurance	3399	Malpractice Insurance Premiums	D, S
710	Other Expense	71014	Insurance	710140	Insurance	3421	Insurance Premium-Primary	D, O, S
710	Other Expense	71014	Insurance	710140	Insurance	3422	Insurance Premiums-Excess	D, O, S
710	Other Expense	71014	Insurance	710140	Insurance	3423	Brokers Fee	D, O, S
710	Other Expense	71014	Insurance	710140	Insurance	3424	International Transaction Fee	D, S
710	Other Expense	71014	Insurance	710140	Insurance	3425	Bonds/Surety Expense	D, O, S
710	Other Expense	71014	Insurance	710140	Insurance	3426	Loss Fund	D, O, S
710	Other Expense	71014	Insurance	710140	Insurance	3427	Claims Admin Expenses	D, O, S
710	Other Expense	71014	Insurance	710140	Insurance	3428	Other Insurance Expenses	D, O, S
710	Other Expense	71016	Printing and Mailing	710160	Printing and Mailing	3210	Printing Expense	D, O, S
710	Other Expense	71016	Printing and Mailing	710160	Printing and Mailing	3220	Publications Expense	D, S
710	Other Expense	71016	Printing and Mailing	710160	Printing and Mailing	3230	Copy Charges	D, S
710	Other Expense	71016	Printing and Mailing	710160	Printing and Mailing	3235	Copy Paper Expense	D, S
710	Other Expense	71016	Printing and Mailing	710160	Printing and Mailing	3240	Catalogue/Brochure Expense	D, S
710	Other Expense	71016	Printing and Mailing	710160	Printing and Mailing	3255	First Class Postage Expense	D, O, S
710	Other Expense	71016	Printing and Mailing	710160	Printing and Mailing	3256	Postage Meter Expense	D, O, S
710	Other Expense	71016	Printing and Mailing	710160	Printing and Mailing	3257	3rd Class Postage	D, S
710	Other Expense	71016	Printing and Mailing	710160	Printing and Mailing	3258	Express Mail	D, S
710	Other Expense	71016	Printing and Mailing	710160	Printing and Mailing	3259	Shipping	D, O, S
710	Other Expense	71016	Printing and Mailing	710160	Printing and Mailing	3260	Business Reply Postage Expense	D, S
710	Other Expense	71016	Printing and Mailing	710160	Printing and Mailing	3265	International Mail Postage Expense	D, S
710	Other Expense	71016	Printing and Mailing	710160	Printing and Mailing	3270	Permit Postage Expense	D, S
710	Other Expense	71016	Printing and Mailing	710160	Printing and Mailing	3275	Other Postage Expense	D, O, S
710	Other Expense	71016	Printing and Mailing	710160	Printing and Mailing	3276	Mail House Services	D, S
710	Other Expense	71016	Printing and Mailing	710160	Printing and Mailing	3277	Mail List Rental	D, S
710	Other Expense	71016	Printing and Mailing	710160	Printing and Mailing	3280	Postage Due	D, O, S
710	Other Expense	71018	Recruiting	710180	Recruiting	3651	Athletics Recruiting Other	D, S
710	Other Expense	71018	Recruiting	710180	Recruiting	3655	Recruiting Expense Faculty & Staff	D, O, S
710	Other Expense	71018	Recruiting	710180	Recruiting	3660	Recruiting Expense Student	D, O, S
710	Other Expense	71020	Service Department Charges	710200	Service Department Charges	4001	EHS Services	D, S
710	Other Expense	71020	Service Department Charges	710200	Service Department Charges	4002	Paul Peck Rental Charges	D, S
710	Other Expense	71020	Service Department Charges	710200	Service Department Charges	4003	Building Rental Charges	D, S
710	Other Expense	71020	Service Department Charges	710200	Service Department Charges	4004	ANS Research Usage	D, S
710	Other Expense	71020	Service Department Charges	710200	Service Department Charges	4005	Athletic Dept Charges	D, O, S
710	Other Expense	71020	Service Department Charges	710200	Service Department Charges	4006	PCER Vehicle Usage	D, S
710	Other Expense	71020	Service Department Charges	710200	Service Department Charges	4007	PCER Boat Usage	D, S
710	Other Expense	71020	Service Department Charges	710200	Service Department Charges	4008	PCER Color Copier Usage	D, S
710	Other Expense	71020	Service Department Charges	710200	Service Department Charges	4009	Academy Copiers Usage	D, S
710	Other Expense	71020	Service Department Charges	710200	Service Department Charges	4010	Printing/Dupl Svcs Charges	D, O, S
710	Other Expense	71020	Service Department Charges	710200	Service Department Charges	4012	Designated Overhead Charge	D, S
710	Other Expense	71020	Service Department Charges	710200	Service Department Charges	4013	Athletic Dept Charges-Sports Camps	D, S
710	Other Expense	71020	Service Department Charges	710200	Service Department Charges	4015	Copy Card Services Charge	D, S
710	Other Expense	71020	Service Department Charges	710200	Service Department Charges	4016	ANS Mailroom Charges	D, S
710	Other Expense	71020	Service Department Charges	710200	Service Department Charges	4017	ANS Building Ops Charges	D, S
710	Other Expense	71020	Service Department Charges	710200	Service Department Charges	4018	ANS Event Charges	D, S
710	Other Expense	71020	Service Department Charges	710200	Service Department Charges	4019	ANS Information Technology Charges	D, S
710	Other Expense	71020	Service Department Charges	710200	Service Department Charges	4020	Telecommunications Charges	D, O, S
710	Other Expense	71020	Service Department Charges	710200	Service Department Charges	4025	Instructional Media Charges	D, O, S
710	Other Expense	71020	Service Department Charges	710200	Service Department Charges	4026	Westphal Software Charges	D, O, S
710	Other Expense	71020	Service Department Charges	710200	Service Department Charges	4027	Salary Transfer-Website Project	O
710	Other Expense	71020	Service Department Charges	710200	Service Department Charges	4030	Postage Charges	D, O, S
710	Other Expense	71020	Service Department Charges	710200	Service Department Charges	4035	DUTV Charges	D, S
710	Other Expense	71020	Service Department Charges	710200	Service Department Charges	4040	Food Service Charges	D, O, S
710	Other Expense	71020	Service Department Charges	710200	Service Department Charges	4041	Entertainment Expenses	D, S
710	Other Expense	71020	Service Department Charges	710200	Service Department Charges	4045	Faculty Club Charges	D, O, S
710	Other Expense	71020	Service Department Charges	710200	Service Department Charges	4050	Univ Store Charges	D, S
710	Other Expense	71020	Service Department Charges	710200	Service Department Charges	4055	Calhoun Lab Charges	D, S
710	Other Expense	71020	Service Department Charges	710200	Service Department Charges	4060	Security Charges	D, S
710	Other Expense	71020	Service Department Charges	710200	Service Department Charges	4061	Parking Charges	D, S
710	Other Expense	71020	Service Department Charges	710200	Service Department Charges	4062	Security Installations	D, S
710	Other Expense	71020	Service Department Charges	710200	Service Department Charges	4065	HR Expense Reallocation	D, O, S
710	Other Expense	71020	Service Department Charges	710200	Service Department Charges	4072	IRT Networking Charges	D, O, S
710	Other Expense	71020	Service Department Charges	710200	Service Department Charges	4073	IRT Software Charges	D, O, S
710	Other Expense	71020	Service Department Charges	710200	Service Department Charges	4080	Facility Use Charge	D, O, S
710	Other Expense	71020	Service Department Charges	710200	Service Department Charges	4090	Maintenance Service Charges	D, O, S
710	Other Expense	71020	Service Department Charges	710200	Service Department Charges	4091	Transportation Charges	D, S
710	Other Expense	71020	Service Department Charges	710200	Service Department Charges	4092	Facilities Cost Allocation	D, S
710	Other Expense	71020	Service Department Charges	710200	Service Department Charges	4095	Fac Mgt Proj Management Fee	D, S
710	Other Expense	71020	Service Department Charges	710200	Service Department Charges	4098	Fac Mgt Project Materials Chg	D, S
710	Other Expense	71020	Service Department Charges	710200	Service Department Charges	4100	Custodial Service Charges	D, S
710	Other Expense	71020	Service Department Charges	710200	Service Department Charges	4102	Triangle-Advertising Charges	D, S
710	Other Expense	71020	Service Department Charges	710200	Service Department Charges	4103	ANSP Usage Charges	S
710	Other Expense	71020	Service Department Charges	710200	Service Department Charges	4104	ANSP Research Fee	S
710	Other Expense	71020	Service Department Charges	710200	Service Department Charges	4110	Insurance Premium Charges	D, S
710	Other Expense	71020	Service Department Charges	710200	Service Department Charges	4120	Miscellaneous Departmental Charges	D, O, S
710	Other Expense	71020	Service Department Charges	710200	Service Department Charges	4125	Utility Charges	D, S
710	Other Expense	71020	Service Department Charges	710200	Service Department Charges	4130	Planning and Design Charges	D, S
710	Other Expense	71020	Service Department Charges	710200	Service Department Charges	4135	Mandell Theatre Service Charges	D, S
710	Other Expense	71020	Service Department Charges	710200	Service Department Charges	4136	Performing Arts Service Charges	D, S
710	Other Expense	71020	Service Department Charges	710200	Service Department Charges	4140	Chemistry Supplies Service Chgs	D, S
710	Other Expense	71020	Service Department Charges	710200	Service Department Charges	4145	Special Services Event Mgt Fee	D, O, S
710	Other Expense	71020	Service Department Charges	710200	Service Department Charges	4150	Residence Hall Service Chgs	D, S
710	Other Expense	71020	Service Department Charges	710200	Service Department Charges	4152	Conference Services Service Chgs	D, S
710	Other Expense	71020	Service Department Charges	710200	Service Department Charges	4160	HRM Service Department Charges	D, S
710	Other Expense	71020	Service Department Charges	710200	Service Department Charges	4165	Animal Charges	D, S
710	Other Expense	71020	Service Department Charges	710200	Service Department Charges	4170	IRB Recharge	D, S
710	Other Expense	71020	Service Department Charges	710200	Service Department Charges	4175	Glassware Charges	D, S
710	Other Expense	71020	Service Department Charges	710200	Service Department Charges	4185	DUST Service Dept Charge	D, O, S
710	Other Expense	71020	Service Department Charges	710200	Service Department Charges	4190	ID Card Service Dept Charge	D, S
710	Other Expense	71020	Service Department Charges	710200	Service Department Charges	4195	Univ Communications Advertising Chg	D, S
710	Other Expense	71020	Service Department Charges	710200	Service Department Charges	4196	iSchool Lab Charge	D, S
710	Other Expense	71020	Service Department Charges	710200	Service Department Charges	4197	Drexel Magazine Advertising Charges	D, S
710	Other Expense	71020	Service Department Charges	710200	Service Department Charges	4198	Fleet Management Program	D, S
710	Other Expense	71020	Service Department Charges	710200	Service Department Charges	4300	Building Rent Allocation	D, O, S
710	Other Expense	71024	Special Events	710240	Special Events	3930	Event Space	O
710	Other Expense	71024	Special Events	710240	Special Events	3931	Event Utilities	O
710	Other Expense	71024	Special Events	710240	Special Events	3932	Event Amenities	O
710	Other Expense	71024	Special Events	710240	Special Events	3933	Event Attendance Fee	O
710	Other Expense	71024	Special Events	710240	Special Events	3934	Event Planning	O
710	Other Expense	71026	Student Loans	710260	Student Loans	4561	Loans Canceled-Death	D, S
710	Other Expense	71026	Student Loans	710260	Student Loans	4569	Defaulted Loans:Principal&Interest	D, S
710	Other Expense	71028	Training and Development	710280	Training and Development	3645	Staff Development Expense	D, O, S
710	Other Expense	71028	Training and Development	710280	Training and Development	3648	Student Professional Development Ex	D, S
710	Other Expense	71028	Training and Development	710280	Training and Development	3794	Student Development	S
710	Other Expense	71028	Training and Development	710280	Training and Development	3940	Training and Staff Development	O
710	Other Expense	71030	Taxes	710300	Taxes	3619	Business Privilege Tax	O
710	Other Expense	71030	Taxes	710300	Taxes	3620	Excise Tax Expense	D, S
710	Other Expense	71030	Taxes	710300	Taxes	3621	Other Taxes	D, O, S
710	Other Expense	71030	Taxes	710300	Taxes	3632	Federal Tax (API)	D, S
710	Other Expense	71030	Taxes	710300	Taxes	3635	PILOT Program Expense	D, S
710	Other Expense	71030	Taxes	710300	Taxes	3643	UBIT Federal Taxes	D, S
710	Other Expense	71032	Books, Subscriptions & Periodicals	710320	Books, Subscriptions & Periodicals	3110	Books Expense	D, O, S
710	Other Expense	71032	Books, Subscriptions & Periodicals	710320	Books, Subscriptions & Periodicals	3114	Leased Books	D, S
710	Other Expense	71032	Books, Subscriptions & Periodicals	710320	Books, Subscriptions & Periodicals	3115	Serial Subscription Books	D, S
710	Other Expense	71032	Books, Subscriptions & Periodicals	710320	Books, Subscriptions & Periodicals	3120	Subscriptions Expense	D, O, S
710	Other Expense	71032	Books, Subscriptions & Periodicals	710320	Books, Subscriptions & Periodicals	3130	Periodicals Expense	D, S
710	Other Expense	71032	Books, Subscriptions & Periodicals	710320	Books, Subscriptions & Periodicals	3132	Law Review Journals	D, S
710	Other Expense	71032	Books, Subscriptions & Periodicals	710320	Books, Subscriptions & Periodicals	3140	Microfilms Expense	D, S
710	Other Expense	71032	Books, Subscriptions & Periodicals	710320	Books, Subscriptions & Periodicals	3141	Library Binding Expense	D, S
710	Other Expense	71032	Books, Subscriptions & Periodicals	710320	Books, Subscriptions & Periodicals	3143	Bibliographic Services	D, S
710	Other Expense	71032	Books, Subscriptions & Periodicals	710320	Books, Subscriptions & Periodicals	3144	Interlibrary Loans & Delivery	D, S
710	Other Expense	71032	Books, Subscriptions & Periodicals	710320	Books, Subscriptions & Periodicals	3145	Archiving & Preservation	D, S
720	Utilities	72000	Telecommunications	720000	Telecommunications	3051	Communication Equipment	D, O, S
720	Utilities	72000	Telecommunications	720000	Telecommunications	3052	Local Telephone Expense	D, O, S
720	Utilities	72000	Telecommunications	720000	Telecommunications	3053	Communications Service Expense	D, O, S
720	Utilities	72000	Telecommunications	720000	Telecommunications	3054	Long Distance Telephone Exp	D, S
720	Utilities	72000	Telecommunications	720000	Telecommunications	3055	Other Telephone Exp	D, O, S
720	Utilities	72000	Telecommunications	720000	Telecommunications	3936	Telemarketing	O
720	Utilities	72000	Telecommunications	720000	Telecommunications	3937	Call Center	O
720	Utilities	72002	Utilities	720020	Utilities	3505	Natuarl Gas Expense	S
720	Utilities	72002	Utilities	720020	Utilities	3505	Natural Gas Expense	D, O
720	Utilities	72002	Utilities	720020	Utilities	3510	Steam Expense	D, S
720	Utilities	72002	Utilities	720020	Utilities	3515	Electric Expense	D, O, S
720	Utilities	72002	Utilities	720020	Utilities	3520	Water & Sewer Expense	D, O, S
720	Utilities	72002	Utilities	720020	Utilities	3525	Oil Expense	D, S
740	Supplies and Equipment	74002	Rental/Leases - Equipment	740020	Rental/Leases - Equipment	3355	Equipment Lease/Rental Expense	D, O, S
740	Supplies and Equipment	74002	Rental/Leases - Equipment	740020	Rental/Leases - Equipment	3360	Computer Lease/Rental Expense	D, S
740	Supplies and Equipment	74004	Supplies	740040	Supplies	3011	Office Supplies Expense	D, O, S
740	Supplies and Equipment	74004	Supplies	740040	Supplies	3012	Lab Supplies Expense	D, S
740	Supplies and Equipment	74004	Supplies	740040	Supplies	3013	Res Exp - Live Specimens	D, S
740	Supplies and Equipment	74004	Supplies	740040	Supplies	3016	Instructional Supplies Expense	D, S
740	Supplies and Equipment	74004	Supplies	740040	Supplies	3017	Other Supplies Expense	D, O, S
740	Supplies and Equipment	74004	Supplies	740040	Supplies	3018	Computer Supplies	D, O, S
740	Supplies and Equipment	74004	Supplies	740040	Supplies	3142	AV and Audio Material	D, S
740	Supplies and Equipment	74004	Supplies	740040	Supplies	3701	Animal Expenses	D
740	Supplies and Equipment	74004	Supplies	740040	Supplies	3921	Board Relations	O
740	Supplies and Equipment	74004	Supplies	740040	Supplies	3922	Corporate Relations	O
740	Supplies and Equipment	74004	Supplies	740040	Supplies	3924	Design	O
740	Supplies and Equipment	74004	Supplies	740040	Supplies	4201	Medical/Surgical Supplies - AP	D, S
740	Supplies and Equipment	74004	Supplies	740040	Supplies	4204	Patient Care - Clinical Trials	D, S
740	Supplies and Equipment	74006	Minor Equipment	740060	Minor Equipment	3801	Athletic Equipment / Uniforms	D, S
740	Supplies and Equipment	74006	Minor Equipment	740060	Minor Equipment	3802	Athletic Facility Equipment	D, S
740	Supplies and Equipment	74006	Minor Equipment	740060	Minor Equipment	3810	Office Furniture/Equip Exp < $5,000	D, O, S
740	Supplies and Equipment	74006	Minor Equipment	740060	Minor Equipment	3816	Lab Equipment < $5,000	D, O, S
740	Supplies and Equipment	74006	Minor Equipment	740060	Minor Equipment	3820	Maintenance Equipment Exp < $5,000	D, O, S
740	Supplies and Equipment	74006	Minor Equipment	740060	Minor Equipment	3830	Software/Computer Equip Exp <$5,000	D, O, S
740	Supplies and Equipment	74006	Minor Equipment	740060	Minor Equipment	3840	Other Equipment Exp < $5,000	D, O, S
750	Software and Licenses	75000	Software and Licenses	750000	Software and Licenses	3111	Electronic Books Purchased	D, S
750	Software and Licenses	75000	Software and Licenses	750000	Software and Licenses	3112	Electronic Books Licensed	D, S
750	Software and Licenses	75000	Software and Licenses	750000	Software and Licenses	3125	Electronic Database Purchased	D, S
750	Software and Licenses	75000	Software and Licenses	750000	Software and Licenses	3126	Electronic Database Licensed	D, S
750	Software and Licenses	75000	Software and Licenses	750000	Software and Licenses	3135	Electronic Journals Purchased	D, S
750	Software and Licenses	75000	Software and Licenses	750000	Software and Licenses	3136	Electronic Journals Licensed	D, S
750	Software and Licenses	75000	Software and Licenses	750000	Software and Licenses	3138	Electronic Resources Purchased	D, S
750	Software and Licenses	75000	Software and Licenses	750000	Software and Licenses	3139	Electronic Resources Licensed	D, S
750	Software and Licenses	75000	Software and Licenses	750002	Rental/Leases	3365	Software Licenses & Leases	D, O, S
750	Software and Licenses	75000	Software and Licenses	770020	Software Licenses	3925	Salesforce - CRM	O
750	Software and Licenses	75000	Software and Licenses	770020	Software Licenses	3926	Marketing Software	O
750	Software and Licenses	75000	Software and Licenses	770020	Software Licenses	3927	Accounting Software	O
750	Software and Licenses	75000	Software and Licenses	770020	Software Licenses	3928	Website and Web Support	O
760	Capital Expenses	76000	Capital Expenses	760000	Capital Expenses	4889	Unexpended Plant Funding	D, O, S
760	Capital Expenses	76000	Capital Expenses	760000	Capital Expenses	4893	Project Gift Funding	D, O, S
760	Capital Expenses	76000	Capital Expenses	760000	Capital Expenses	4894	Departmental Gift Funding	D, O, S
760	Capital Expenses	76000	Capital Expenses	760000	Capital Expenses	4895	Departmental Designated Funding	D, O, S
760	Capital Expenses	76000	Capital Expenses	760000	Capital Expenses	4896	Departmental Unrestricted Funding	D, O, S
760	Capital Expenses	76000	Capital Expenses	760000	Capital Expenses	6305	Office Furniture/Equip Exp > $5,000	D, O, S
760	Capital Expenses	76000	Capital Expenses	760000	Capital Expenses	6310	Software/Computer Equip Exp >$5,000	D, O, S
760	Capital Expenses	76000	Capital Expenses	760000	Capital Expenses	6315	Maintenance Equipment Exp > $5,000	D, S
760	Capital Expenses	76000	Capital Expenses	760000	Capital Expenses	6320	Transportation Equip Exp > $5,000	D, S
760	Capital Expenses	76000	Capital Expenses	760000	Capital Expenses	6325	Building Equipment Exp > $5,000	D, S
760	Capital Expenses	76000	Capital Expenses	760000	Capital Expenses	6330	Other Equipment Exp > $5,000	D, S
760	Capital Expenses	76000	Capital Expenses	760000	Capital Expenses	6380	Land Purchases and Improvements	D, S
760	Capital Expenses	76000	Capital Expenses	760000	Capital Expenses	6381	Land Improvement Purchases	D, S
760	Capital Expenses	76000	Capital Expenses	760000	Capital Expenses	6385	Building Purchases	D, S
760	Capital Expenses	76000	Capital Expenses	760000	Capital Expenses	6386	Artwork Purchases	D, S
760	Capital Expenses	76000	Capital Expenses	760000	Capital Expenses	6387	Building Improvement Purchases	D, S
760	Capital Expenses	76000	Capital Expenses	760000	Capital Expenses	6388	Leasehold Improvement Purchases	D, S
760	Capital Expenses	76000	Capital Expenses	760000	Capital Expenses	6399	Expended for Plant (Capitalized)	D, S
790	Professional Fees and Services	79000	Professional Fees and Services	790000	Professional Fees	3403	Audit Expense	D, O, S
790	Professional Fees and Services	79000	Professional Fees and Services	790000	Professional Fees	3404	Consulting Expense	D, O, S
790	Professional Fees and Services	79000	Professional Fees and Services	790000	Professional Fees	3407	Other Management Fee Expense	D, S
790	Professional Fees and Services	79000	Professional Fees and Services	790000	Professional Fees	3408	Non-Salaried Physician's Fees	D, S
790	Professional Fees and Services	79000	Professional Fees and Services	790000	Professional Fees	3526	Legal Expense - Claims	D, S
790	Professional Fees and Services	79000	Professional Fees and Services	790000	Professional Fees	3629	CWSP/SEOG Admin Fee Expense	D, S
790	Professional Fees and Services	79000	Professional Fees and Services	790000	Professional Fees	3630	Bank Fee Expense	D, O, S
790	Professional Fees and Services	79000	Professional Fees and Services	790000	Professional Fees	3631	Investment Management Fee Expense	D, S
790	Professional Fees and Services	79000	Professional Fees and Services	790000	Professional Fees	3636	Credit Card Commissions	D, S
790	Professional Fees and Services	79000	Professional Fees and Services	790000	Professional Fees	3644	News Service	D, S
790	Professional Fees and Services	79000	Professional Fees and Services	790000	Professional Fees	3663	Other Admin Fees	D, S
790	Professional Fees and Services	79000	Professional Fees and Services	790000	Professional Fees	3710	Foreign Currency Translation Adj	D, S
790	Professional Fees and Services	79000	Professional Fees and Services	790000	Professional Fees	3923	CRM	O
790	Professional Fees and Services	79000	Professional Fees and Services	790000	Professional Fees	3935	Student Coaching	O
790	Professional Fees and Services	79000	Professional Fees and Services	790000	Professional Fees	3938	Copywriter	O
790	Professional Fees and Services	79000	Professional Fees and Services	790002	Professional Services	3402	Legal Expense - Corporate	D, O, S
790	Professional Fees and Services	79000	Professional Fees and Services	790002	Professional Services	3405	Other Professional Services Expense	D, O, S
790	Professional Fees and Services	79000	Professional Fees and Services	790002	Professional Services	3409	Temporary Personnel Services Fees	D, O, S
790	Professional Fees and Services	79000	Professional Fees and Services	790002	Professional Services	3530	Athletic Officials Fee	D, S
790	Professional Fees and Services	79000	Professional Fees and Services	790002	Professional Services	3913	Website Search Engine Optimization	D, O, S
7A0	Interest Expense	7A000	Interest Expense	7A0000	Interest Expense			D, S
7B0	Benefits	7B000	Benefits	7B0000	Benefits	2881	Taxable LTD Offset	D, O, S
7B0	Benefits	7B000	Benefits	7B0000	Benefits	3381	Deferred Comp Benefits	D, S
7B0	Benefits	7B000	Benefits	7B0000	Benefits	3398	HSA Employer Contribution	D, O, S
7B0	Benefits	7B000	Benefits	7B0000	Benefits	3410	Worker's Compensation	D, S
7B0	Benefits	7B000	Benefits	7B0000	Benefits	3411	Group Life Insurance	D, S
7B0	Benefits	7B000	Benefits	7B0000	Benefits	3412	Group L/T Disability	D, O, S
7B0	Benefits	7B000	Benefits	7B0000	Benefits	3413	Group S/T Disability	D, O, S
7B0	Benefits	7B000	Benefits	7B0000	Benefits	3414	Defined Benefit Pension	S
7B0	Benefits	7B000	Benefits	7B0000	Benefits	3415	Matching Savings Plan	D, S
7B0	Benefits	7B000	Benefits	7B0000	Benefits	3417	Waived Fringe Benefits Expense	D, S
7B0	Benefits	7B000	Benefits	7B0000	Benefits	3431	TIAA-CREF	D, O, S
7B0	Benefits	7B000	Benefits	7B0000	Benefits	3432	Vanguard	D, O, S
7B0	Benefits	7B000	Benefits	7B0000	Benefits	3433	Blue Cross Personal Choice	D, O, S
7B0	Benefits	7B000	Benefits	7B0000	Benefits	3434	Employee Assistance Program	D, S
7B0	Benefits	7B000	Benefits	7B0000	Benefits	3437	US Life	D, S
7B0	Benefits	7B000	Benefits	7B0000	Benefits	3438	Life Insurance	D, O, S
7B0	Benefits	7B000	Benefits	7B0000	Benefits	3439	Fidelity	D, O, S
7B0	Benefits	7B000	Benefits	7B0000	Benefits	3447	NJ Disability Insurance	D, O, S
7B0	Benefits	7B000	Benefits	7B0000	Benefits	3448	NJ Unemployment Tax	D, O, S
7B0	Benefits	7B000	Benefits	7B0000	Benefits	3450	Medical Insurance Premiums	D, S
7B0	Benefits	7B000	Benefits	7B0000	Benefits	3454	Med Insurance Premiums - Keystone	D, S
7B0	Benefits	7B000	Benefits	7B0000	Benefits	3455	Med Insur Prem - Personal Choice	D, S
7B0	Benefits	7B000	Benefits	7B0000	Benefits	3457	Vision	D, O, S
7B0	Benefits	7B000	Benefits	7B0000	Benefits	3458	Prescription Drug	D, S
7B0	Benefits	7B000	Benefits	7B0000	Benefits	3459	Dental Premium - Fee	D, S
7B0	Benefits	7B000	Benefits	7B0000	Benefits	3462	Keystone Health Plans	D, O, S
7B0	Benefits	7B000	Benefits	7B0000	Benefits	3465	Teamsters Local 115	D, S
7B0	Benefits	7B000	Benefits	7B0000	Benefits	3466	Concordia PLUS Dental Plan	D, S
7B0	Benefits	7B000	Benefits	7B0000	Benefits	3469	PA Unemployment Tax	D, O, S
7B0	Benefits	7B000	Benefits	7B0000	Benefits	3470	Other Fringe Benefits	D, O, S
7B0	Benefits	7B000	Benefits	7B0000	Benefits	3471	FICA Tax Expense	D, O, S
7B0	Benefits	7B000	Benefits	7B0000	Benefits	3472	Operating Engineers Local 835	D, S
7B0	Benefits	7B000	Benefits	7B0000	Benefits	3473	Employee Tuition Remission	D, O, S
7B0	Benefits	7B000	Benefits	7B0000	Benefits	3474	Taxable LTD Offset	D
7B0	Benefits	7B000	Benefits	7B0000	Benefits	3477	Unrestricted Fringe Benefit Alloc	D, O, S
7B0	Benefits	7B000	Benefits	7B0000	Benefits	3501	Guardian Life Ins Co	D, S
7B0	Benefits	7B000	Benefits	7B0000	Benefits	3502	Accidental Death & Dismemberment	D, O, S
7B0	Benefits	7B000	Benefits	7B0000	Benefits	3503	Business Travel Accident Insurance	D, S
7B0	Benefits	7B000	Benefits	7B0000	Benefits	3504	Employee Medical Insurance Buy Back	D, O, S
7B0	Benefits	7B000	Benefits	7B0000	Benefits	3507	Prescription	D, O, S
7B0	Benefits	7B000	Benefits	7B0000	Benefits	3508	1/03 Parking Hahnemann	D, S
7B0	Benefits	7B000	Benefits	7B0000	Benefits	3511	1/03 Parking Callowhill	D, S
7B0	Benefits	7B000	Benefits	7B0000	Benefits	3512	1/03 Parking St Christophers	D, S
7B0	Benefits	7B000	Benefits	7B0000	Benefits	3513	Delaware Unemployment Tax	D, O, S
7B0	Benefits	7B000	Benefits	7B0000	Benefits	3514	Dental	D, O, S
7B0	Benefits	7B000	Benefits	7B0000	Benefits	3519	NY Unemployment	D, S
7B0	Benefits	7B000	Benefits	7B0000	Benefits	3521	IBC Prepayment Discount	S
7B0	Benefits	7B000	Benefits	7B0000	Benefits	3522	Post Retirement Benefits Non-Oper	D, S
7B0	Benefits	7B000	Benefits	7B0000	Benefits	3523	California Unemployment Tax	D, O, S
7B0	Benefits	7B000	Benefits	7B0000	Benefits	3524	Western Health Advantage-CA HMO	D, S
7B0	Benefits	7B000	Benefits	7B0000	Benefits	3528	Tuition Exchange Program	D, S
7B0	Benefits	7B000	Benefits	7B0000	Benefits	3529	SEPTA ComPass Employee Program	D, S
7B0	Benefits	7B000	Benefits	7B0000	Benefits	3531	Medical Self Insurance Reserve Adj.	D, S
7B0	Benefits	7B000	Benefits	7B0000	Benefits	3532	VA Unemployment Tax	D, O
7B0	Benefits	7B000	Benefits	7B0000	Benefits	3533	Alaska Unemployment Expense	D, S
7B0	Benefits	7B000	Benefits	7B0000	Benefits	3534	Connecticut Unemployment Expense	D, O, S
7B0	Benefits	7B000	Benefits	7B0000	Benefits	3535	Florida Unemployment Expense	D, S
7B0	Benefits	7B000	Benefits	7B0000	Benefits	3536	ME Unemployment Tax	D, O, S
7B0	Benefits	7B000	Benefits	7B0000	Benefits	3537	New Hampshire Unemployment Expense	D, S
7B0	Benefits	7B000	Benefits	7B0000	Benefits	3538	Tennessee Unemployment Expense	D, S
7B0	Benefits	7B000	Benefits	7B0000	Benefits	3539	Texas Unemployment Tax	D, O, S
7B0	Benefits	7B000	Benefits	7B0000	Benefits	3540	DC Unemployment Tax	D, O, S
7B0	Benefits	7B000	Benefits	7B0000	Benefits	3541	MA Unemployment Tax	D, O, S
7B0	Benefits	7B000	Benefits	7B0000	Benefits	3542	IL Unemployment Tax	D, O, S
7B0	Benefits	7B000	Benefits	7B0000	Benefits	3543	MD Unemployment Tax	O
7B0	Benefits	7B000	Benefits	7B0000	Benefits	3544	CO Unemployment Tax	O
7B0	Benefits	7B000	Benefits	7B0000	Benefits	3545	NV Unemployment Tax	O
7B0	Benefits	7B000	Benefits	7B0000	Benefits	3546	CT Unemployment Tax	D, O, S
7B0	Benefits	7B000	Benefits	7B0000	Benefits	3547	WA Unemployment Tax	D, O, S
7C0	Occupancy	7C000	Occupancy	7C0000	Purchased Services-Occupancy	3406	Architectural & Eng Prof Services	D, S
7C0	Occupancy	7C000	Occupancy	7C0000	Purchased Services-Occupancy	3419	Salary/Fringe Purchased from Drexel	D, S
7C0	Occupancy	7C000	Occupancy	7C0000	Purchased Services-Occupancy	3440	Construction Contracts	D, S
7C0	Occupancy	7C000	Occupancy	7C0000	Purchased Services-Occupancy	3441	Equipment Service Contracts	D, S
7C0	Occupancy	7C000	Occupancy	7C0000	Purchased Services-Occupancy	3442	Equipment Maintenance & Repairs	D, O, S
7C0	Occupancy	7C000	Occupancy	7C0000	Purchased Services-Occupancy	3443	Security Expenses	D, S
7C0	Occupancy	7C000	Occupancy	7C0000	Purchased Services-Occupancy	3445	Snow Removal	D, S
7C0	Occupancy	7C000	Occupancy	7C0000	Purchased Services-Occupancy	3446	Trash Removal	D, S
7C0	Occupancy	7C000	Occupancy	7C0000	Purchased Services-Occupancy	3481	Plumbing Services Expense	D, S
7C0	Occupancy	7C000	Occupancy	7C0000	Purchased Services-Occupancy	3482	Carpentry Services Expense	D, S
7C0	Occupancy	7C000	Occupancy	7C0000	Purchased Services-Occupancy	3483	HVAC Services Expense	D, S
7C0	Occupancy	7C000	Occupancy	7C0000	Purchased Services-Occupancy	3484	Extermination Services Expense	D, S
7C0	Occupancy	7C000	Occupancy	7C0000	Purchased Services-Occupancy	3485	Maintenance Services Expense	D, O, S
7C0	Occupancy	7C000	Occupancy	7C0000	Purchased Services-Occupancy	3486	Elevator Services Expense	D, S
7C0	Occupancy	7C000	Occupancy	7C0000	Purchased Services-Occupancy	3487	Custodial Services Expense	D, S
7C0	Occupancy	7C000	Occupancy	7C0000	Purchased Services-Occupancy	3488	Electrical Services Expense	D, S
7C0	Occupancy	7C000	Occupancy	7C0000	Purchased Services-Occupancy	3489	Landscaping/Horticultural Services	D, S
7C0	Occupancy	7C000	Occupancy	7C0000	Purchased Services-Occupancy	3490	Other Services Expense	D, O, S
7C0	Occupancy	7C000	Occupancy	7C0000	Purchased Services-Occupancy	3491	Carpeting and Flooring Expense	D, S
7C0	Occupancy	7C000	Occupancy	7C0000	Purchased Services-Occupancy	3492	Repairs	D, S
7C0	Occupancy	7C000	Occupancy	7C0000	Purchased Services-Occupancy	3493	Painting	D, S
7C0	Occupancy	7C000	Occupancy	7C0000	Purchased Services-Occupancy	3494	Cleaning Service	D, O, S
7C0	Occupancy	7C000	Occupancy	7C0000	Purchased Services-Occupancy	3495	Fire Protection	D, S
7C0	Occupancy	7C000	Occupancy	7C0000	Purchased Services-Occupancy	3496	Water Treatment	D, S
7C0	Occupancy	7C000	Occupancy	7C0000	Purchased Services-Occupancy	3497	Window Cleaning	D, S
7C0	Occupancy	7C000	Occupancy	7C0000	Purchased Services-Occupancy	3498	Waste Removal	D, S
7C0	Occupancy	7C000	Occupancy	7C0000	Purchased Services-Occupancy	3499	Other Purchased Services	D, O, S
7C0	Occupancy	7C000	Occupancy	7C0000	Purchased Services-Occupancy	3627	Appraisal Fees	D, S
7C0	Occupancy	7C000	Occupancy	7C0000	Purchased Services-Occupancy	3675	Renovation Expense	D, S
7C0	Occupancy	7C000	Occupancy	7C0002	Supplies - Occupancy	3020	Custodial Supplies Expense	D, S
7C0	Occupancy	7C000	Occupancy	7C0002	Supplies - Occupancy	3030	Maintenance Supplies Expense	D, S
7C0	Occupancy	7C000	Occupancy	7C0002	Supplies - Occupancy	3035	Electrical Supplies Expense	D, S
7C0	Occupancy	7C000	Occupancy	7C0002	Supplies - Occupancy	3040	Plumbing Supplies Expense	D, S
7C0	Occupancy	7C000	Occupancy	7C0002	Supplies - Occupancy	3045	Cleaning Supplies	D, S
7C0	Occupancy	7C000	Occupancy	7C0002	Supplies - Occupancy	3046	Security/Life Safety Supplies	D, S
7C0	Occupancy	7C000	Occupancy	7C0002	Supplies - Occupancy	3047	HVAC Supplies	D, S
7C0	Occupancy	7C000	Occupancy	7C0002	Supplies - Occupancy	3669	Uniform Expense	D, S
7C0	Occupancy	7C000	Occupancy	7C0004	Rental/Leases - Occupancy	3370	Building Lease/Rental Expense	D, O, S
7C0	Occupancy	7C000	Occupancy	7C0004	Rental/Leases - Occupancy	3372	Short Term Rentals	D, O, S
7C0	Occupancy	7C000	Occupancy	7C0004	Rental/Leases - Occupancy	3374	Lease Expense Amortization	D, O, S
7C0	Occupancy	7C000	Occupancy	7C0004	Rental/Leases - Occupancy	3375	Lease Termination/Modification G/L	D, O, S
7C0	Occupancy	7C000	Occupancy	7C0004	Rental/Leases - Occupancy	3376	ROU Asset Impairment Loss	D, O, S
7C0	Occupancy	7C000	Occupancy	7C0004	Rental/Leases - Occupancy	3377	Common Area Maintenance	D, O, S
7C0	Occupancy	7C000	Occupancy	7C0006	Taxes-Occupancy	3615	Real Estate Expense	D, S
7C0	Occupancy	7C000	Occupancy	7C0006	Taxes-Occupancy	3622	Real Estate Taxes	D, O, S
7C0	Occupancy	7C000	Occupancy	7C0006	Taxes-Occupancy	3623	Use & Occupancy Taxes	D, S
7C0	Occupancy	7C000	Occupancy	7C0006	Taxes-Occupancy	3624	Parking Tax	D, S
7D0	Subcontracts	7D000	Subcontracts	7D0000	Subcontracts	7011	Subcontract Expense <$25,000	D, S
7D0	Subcontracts	7D000	Subcontracts	7D0000	Subcontracts	7012	Subcontract Expense >$25,000	D, S
7D0	Subcontracts	7D000	Subcontracts	7D0000	Subcontracts	7021	Sub-contract #1	D, S
7D0	Subcontracts	7D000	Subcontracts	7D0000	Subcontracts	7022	Sub-contract #2	D, S
7D0	Subcontracts	7D000	Subcontracts	7D0000	Subcontracts	7023	Sub-contract #3	D, S
7D0	Subcontracts	7D000	Subcontracts	7D0000	Subcontracts	7024	Sub-contract #4	D, S
7D0	Subcontracts	7D000	Subcontracts	7D0000	Subcontracts	7025	Sub-contract #5	D, S
7D0	Subcontracts	7D000	Subcontracts	7D0000	Subcontracts	7026	Sub-contract #6	D, S
7D0	Subcontracts	7D000	Subcontracts	7D0000	Subcontracts	7027	Sub-contract #7	D, S
7D0	Subcontracts	7D000	Subcontracts	7D0000	Subcontracts	7028	Sub-contract #8	D, S
7D0	Subcontracts	7D000	Subcontracts	7D0000	Subcontracts	7029	Sub-contract #9	D, S
7F0	Scholarships and Tuition Remission	7F000	Scholarships and Tuition Remission	7F0000	Scholarships and Tuition Remission	2751	Student Medical Insurance	D, S
7F0	Scholarships and Tuition Remission	7F000	Scholarships and Tuition Remission	7F0000	Scholarships and Tuition Remission	2752	Student Tuition Remission	D, S
7F0	Scholarships and Tuition Remission	7F000	Scholarships and Tuition Remission	7F0000	Scholarships and Tuition Remission	3613	Awards Expense	D, O, S
7F0	Scholarships and Tuition Remission	7F000	Scholarships and Tuition Remission	7F0000	Scholarships and Tuition Remission	4514	PhD Tuition Remission and Fees	D
7F0	Scholarships and Tuition Remission	7F000	Scholarships and Tuition Remission	7F0000	Scholarships and Tuition Remission	4515	Tuition Remissions (TA/GA)	D, S
7F0	Scholarships and Tuition Remission	7F000	Scholarships and Tuition Remission	7F0000	Scholarships and Tuition Remission	4516	Tuition Remission (Research Asst)	D, S
7F0	Scholarships and Tuition Remission	7F000	Scholarships and Tuition Remission	7F0000	Scholarships and Tuition Remission	4518	Other Tuition Remission	D, S
7F0	Scholarships and Tuition Remission	7F000	Scholarships and Tuition Remission	7F0000	Scholarships and Tuition Remission	4540	SEOG University Contribution	D, S
7F0	Scholarships and Tuition Remission	7F000	Scholarships and Tuition Remission	7F0000	Scholarships and Tuition Remission	4541	FWSP University Contribution	D, S
7F0	Scholarships and Tuition Remission	7F000	Scholarships and Tuition Remission	7F0000	Scholarships and Tuition Remission	4545	Other DU Scholarships	D, O, S
7F0	Scholarships and Tuition Remission	7F000	Scholarships and Tuition Remission	7F0000	Scholarships and Tuition Remission	4550	Restricted Scholarships	D, S
7G0	Travel and Entertainment	7G000	Travel and Entertainment	7G0000	Travel and Entertainment	3301	Athletic Team Meals	D, S
7G0	Travel and Entertainment	7G000	Travel and Entertainment	7G0000	Travel and Entertainment	3302	Athletic Team Lodging	D, S
7G0	Travel and Entertainment	7G000	Travel and Entertainment	7G0000	Travel and Entertainment	3303	Athletic Team Travel-Other Expenses	D, S
7G0	Travel and Entertainment	7G000	Travel and Entertainment	7G0000	Travel and Entertainment	3304	Athletics Officials Travel Expense	D, S
7G0	Travel and Entertainment	7G000	Travel and Entertainment	7G0000	Travel and Entertainment	3305	Athletics Recruiting Travel	D, S
7G0	Travel and Entertainment	7G000	Travel and Entertainment	7G0000	Travel and Entertainment	3310	Air/Rail Transportation	D
7G0	Travel and Entertainment	7G000	Travel and Entertainment	7G0000	Travel and Entertainment	3311	Airfare International	D, O, S
7G0	Travel and Entertainment	7G000	Travel and Entertainment	7G0000	Travel and Entertainment	3312	Rail International	D, O, S
7G0	Travel and Entertainment	7G000	Travel and Entertainment	7G0000	Travel and Entertainment	3313	Hotel / Lodging International	D, O, S
7G0	Travel and Entertainment	7G000	Travel and Entertainment	7G0000	Travel and Entertainment	3314	Auto Rental International	D, O, S
7G0	Travel and Entertainment	7G000	Travel and Entertainment	7G0000	Travel and Entertainment	3315	Travel Advances	D, S
7G0	Travel and Entertainment	7G000	Travel and Entertainment	7G0000	Travel and Entertainment	3316	Meals International	D, O, S
7G0	Travel and Entertainment	7G000	Travel and Entertainment	7G0000	Travel and Entertainment	3317	Entertainment International	D, O, S
7G0	Travel and Entertainment	7G000	Travel and Entertainment	7G0000	Travel and Entertainment	3318	Registration / Conf International	D, O, S
7G0	Travel and Entertainment	7G000	Travel and Entertainment	7G0000	Travel and Entertainment	3319	Other Internatl Business Expense	D, O, S
7G0	Travel and Entertainment	7G000	Travel and Entertainment	7G0000	Travel and Entertainment	3320	Domestic Travel Exp (within USA)	D, S
7G0	Travel and Entertainment	7G000	Travel and Entertainment	7G0000	Travel and Entertainment	3321	Airfare Domestic	D, O, S
7G0	Travel and Entertainment	7G000	Travel and Entertainment	7G0000	Travel and Entertainment	3322	Rail Domestic	D, O, S
7G0	Travel and Entertainment	7G000	Travel and Entertainment	7G0000	Travel and Entertainment	3323	Hotel / Lodging Domestic	D, O, S
7G0	Travel and Entertainment	7G000	Travel and Entertainment	7G0000	Travel and Entertainment	3324	Auto Rental Domestic	D, O, S
7G0	Travel and Entertainment	7G000	Travel and Entertainment	7G0000	Travel and Entertainment	3325	Meals Domestic	D, O, S
7G0	Travel and Entertainment	7G000	Travel and Entertainment	7G0000	Travel and Entertainment	3326	Entertainment Domestic	D, O, S
7G0	Travel and Entertainment	7G000	Travel and Entertainment	7G0000	Travel and Entertainment	3327	Mileage / Tolls / Parking / Taxi	D, O, S
7G0	Travel and Entertainment	7G000	Travel and Entertainment	7G0000	Travel and Entertainment	3328	Registration / Conference Domestic	D, O, S
7G0	Travel and Entertainment	7G000	Travel and Entertainment	7G0000	Travel and Entertainment	3329	Other Domestic Business Expense	D, O, S
7G0	Travel and Entertainment	7G000	Travel and Entertainment	7G0000	Travel and Entertainment	3331	Sports Camp - Food	D, S
7G0	Travel and Entertainment	7G000	Travel and Entertainment	7G0000	Travel and Entertainment	3335	Sports Camp Transportation	D, S
7G0	Travel and Entertainment	7G000	Travel and Entertainment	7G0000	Travel and Entertainment	3340	Conference & Registration Fees	D
7G0	Travel and Entertainment	7G000	Travel and Entertainment	7G0000	Travel and Entertainment	3344	Entertainment Expenses	D
7G0	Travel and Entertainment	7G000	Travel and Entertainment	7G0000	Travel and Entertainment	3345	Local Business Expense	D, S
7G0	Travel and Entertainment	7G000	Travel and Entertainment	7G0000	Travel and Entertainment	3346	Hotel / Lodging	D
7G0	Travel and Entertainment	7G000	Travel and Entertainment	7G0000	Travel and Entertainment	3347	Non-Travel Business Meals	D
7G0	Travel and Entertainment	7G000	Travel and Entertainment	7G0000	Travel and Entertainment	3348	Team Transportation	D, S
7G0	Travel and Entertainment	7G000	Travel and Entertainment	7G0000	Travel and Entertainment	3351	Food - Breaks	D, S
7G0	Travel and Entertainment	7G000	Travel and Entertainment	7G0000	Travel and Entertainment	3352	Food - Faculty	D, S
7G0	Travel and Entertainment	7G000	Travel and Entertainment	7G0000	Travel and Entertainment	3353	Food - Banquet	D, S
7G0	Travel and Entertainment	7G000	Travel and Entertainment	7G0000	Travel and Entertainment	3354	Food - Participants	D, S
7G0	Travel and Entertainment	7G000	Travel and Entertainment	7G0000	Travel and Entertainment	3361	Food - Student Related	D, O, S
7G0	Travel and Entertainment	7G000	Travel and Entertainment	7G0000	Travel and Entertainment	3371	Misc Meeting Room Expense	D, O, S
7G0	Travel and Entertainment	7G000	Travel and Entertainment	7G0000	Travel and Entertainment	3612	Speakers Expense	D, O, S
7G0	Travel and Entertainment	7G000	Travel and Entertainment	7G0000	Travel and Entertainment	3646	University Catering & Food Costs	D, O, S
7G0	Travel and Entertainment	7G000	Travel and Entertainment	7G0000	Travel and Entertainment	3665	Hospitality	D, O, S
7G0	Travel and Entertainment	7G000	Travel and Entertainment	7G0000	Travel and Entertainment	3672	Vehicle Gasoline	D, O, S
7H0	Depreciation	7H000	Depreciation	7H0000	Depreciation	3678	Accretion Expense (FIN 47)	D, O, S
7H0	Depreciation	7H000	Depreciation	7H0000	Depreciation	3745	Building Depreciation Expense	D, O, S
7H0	Depreciation	7H000	Depreciation	7H0000	Depreciation	3750	Equip Depreciation Expense	D, O, S
7H0	Depreciation	7H000	Depreciation	7H0000	Depreciation	3755	Other Depreciation Expense	D, S
7H0	Depreciation	7H000	Depreciation	7H0000	Depreciation	3756	Provision for Depreciation	D, S
7I0	Interest Expense	7I000	Interest Expense	7I0000	Interest Expense	3373	Lease Expense Interest	D, O, S
7I0	Interest Expense	7I000	Interest Expense	7I0000	Interest Expense	3730	Principal	D, S
7I0	Interest Expense	7I000	Interest Expense	7I0000	Interest Expense	3733	Amortization (API)	D, S
7I0	Interest Expense	7I000	Interest Expense	7I0000	Interest Expense	3734	Bond Cost Amortization	D, S
7I0	Interest Expense	7I000	Interest Expense	7I0000	Interest Expense	3735	Interest Expense	D, O, S
7I0	Interest Expense	7I000	Interest Expense	7I0000	Interest Expense	3906	Arbitrage Expense	D, S
7J0	Affiliate Support	7J000	Affiliate Support	7J0000	Payment to Affiliates-DUO	3998	DUO Fixed Fee	D
7J0	Affiliate Support	7J000	Affiliate Support	7J0000	Payment to Affiliates-DUO	3999	DUO Fixed Fee Contra	D
7J0	Affiliate Support	7J000	Affiliate Support	7J0002	Payment to Affiliates-Tenet	3418	Salary/Fringe Purchased from Tenet	D, S
7J0	Affiliate Support	7J000	Affiliate Support	7J0002	Payment to Affiliates-Tenet	4203	Patient Care - Tenet	D, S
7J0	Affiliate Support	7J000	Affiliate Support	7J0002	Payment to Affiliates-Tenet	4251	Rent Payment - Tenet	D, S
7J0	Affiliate Support	7J000	Affiliate Support	7J0002	Payment to Affiliates-Tenet	4252	Admin Services - Tenet	D, O, S
7J0	Affiliate Support	7J000	Affiliate Support	7J0002	Payment to Affiliates-Tenet	4260	SCHC Education Payment	D, S
7J0	Affiliate Support	7J000	Affiliate Support	7J0004	Payment to Affiliates-AAHS	4202	Medical/Surgical Supplies - Tenet	S
7J0	Affiliate Support	7J000	Affiliate Support	7J0004	Payment to Affiliates-AAHS	4205	Patient Care - AAHS	D
7J0	Affiliate Support	7J000	Affiliate Support	7J0004	Payment to Affiliates-AAHS	4610	AAHS Salary/Fringe	D
7J0	Affiliate Support	7J000	Affiliate Support	7J0004	Payment to Affiliates-AAHS	4620	AAHS Patient Care	D
7J0	Affiliate Support	7J000	Affiliate Support	7J0004	Payment to Affiliates-AAHS	4630	AAHS SCHC Education Services	D
7J0	Affiliate Support	7J000	Affiliate Support	7J0004	Payment to Affiliates-AAHS	4640	AAHS Admin Services	D
7J0	Affiliate Support	7J000	Affiliate Support	7J0004	Payment to Affiliates-AAHS	4710	AAHS Rent Expense	D
7J0	Affiliate Support	7J000	Affiliate Support	7J0006	Services Purchased from Affiliates	4253	Drexel Management Fee	D, S
7J0	Affiliate Support	7J000	Affiliate Support	7J0006	Services Purchased from Affiliates	4254	Inter-Co Salary Chargebacks	D, O, S
7J0	Affiliate Support	7J000	Affiliate Support	7J0006	Services Purchased from Affiliates	4259	Drexel Affiliate Support Expense	D, O, S
7J0	Affiliate Support	7J000	Affiliate Support	7J0006	Services Purchased from Affiliates	4261	Inter-Co Research Services	D, S
7J0	Affiliate Support	7J000	Affiliate Support	7J0006	Services Purchased from Affiliates	4263	PHEC Affiliate Support Expense	D, S
7J0	Affiliate Support	7J000	Affiliate Support	7J0006	Services Purchased from Affiliates	8013	IC Grant Recoveries	D, S
7J0	Affiliate Support	7J000	Affiliate Support	7J0006	Services Purchased from Affiliates	8014	Inter-Co General Recovery	D, O, S

Transfer Account Hierarchy

The table below shows the four account levels for transfer accounts. Level 4 is the data enterable account level. The downloadable Excel file includes the account type levels associated with each account code.

Transfer Account Hierarchy [.XLS]

Account - Level 1	Account - Level 1 Description	Account - Level 2	Account - Level 2 Description	Account - Level 3	Account - Level 3 Description	Account - Level 4	Account - Level 4 Description	Chart of Accounts
8Y0	Operating Transfers	8Y000	Transfers - Operating	8Y0000	Transfers - Operating	7030	Cost Sharing -Research:Non-Salary	D, S
8Y0	Operating Transfers	8Y000	Transfers - Operating	8Y0000	Transfers - Operating	7031	Cost Sharing -Research:Salary	D, S
8Y0	Operating Transfers	8Y000	Transfers - Operating	8Y0000	Transfers - Operating	7076	Restricted Fund	D, S
8Y0	Operating Transfers	8Y000	Transfers - Operating	8Y0000	Transfers - Operating	7081	Funds Transfer - Salary Savings	D
8Y0	Operating Transfers	8Y000	Transfers - Operating	8Y0000	Transfers - Operating	7084	Faculty Startup Funds Transfer	D, S
8Y0	Operating Transfers	8Y000	Transfers - Operating	8Y0000	Transfers - Operating	7085	PI Overhead Share Fund	D, S
8Y0	Operating Transfers	8Y000	Transfers - Operating	8Y0000	Transfers - Operating	7087	Research Buy Out Transfer	D, S
8Y0	Operating Transfers	8Y000	Transfers - Operating	8Y0000	Transfers - Operating	7088	Funds Transfer	D, S
8Y0	Operating Transfers	8Y000	Transfers - Operating	8Y0000	Transfers - Operating	7089	Funds Transfer To Plant	D, S
8Y0	Operating Transfers	8Y000	Transfers - Operating	8Y0000	Transfers - Operating	7091	Principal - Fraternity Loans	D
8Y0	Operating Transfers	8Y000	Transfers - Operating	8Y0000	Transfers - Operating	7092	Net Assets Released From Restrict	D, S
8Y0	Operating Transfers	8Y000	Transfers - Operating	8Y0000	Transfers - Operating	7093	Plant Project Gift Fund Transfers	D, S
8Y0	Operating Transfers	8Y000	Transfers - Operating	8Y0000	Transfers - Operating	7094	Departmental Gift Fund Transfers	D, S
8Y0	Operating Transfers	8Y000	Transfers - Operating	8Y0000	Transfers - Operating	7095	Departmental Designated Fund Trfs	D, S
8Y0	Operating Transfers	8Y000	Transfers - Operating	8Y0000	Transfers - Operating	7096	Departmental Unrestricted Fund Trfs	D, S
8Z0	Non Operating Transfers	8Z000	Transfers - Non Operating	8Z0000	Transfers - Non Operating	7053	Loan Fund	D, S
8Z0	Non Operating Transfers	8Z000	Transfers - Non Operating	8Z0000	Transfers - Non Operating	7071	Depreciation Transfer	D, S
8Z0	Non Operating Transfers	8Z000	Transfers - Non Operating	8Z0000	Transfers - Non Operating	7072	Debt Service Transfers	D, S
8Z0	Non Operating Transfers	8Z000	Transfers - Non Operating	8Z0000	Transfers - Non Operating	7073	Other Non-Mandatory Transfers	D, S
8Z0	Non Operating Transfers	8Z000	Transfers - Non Operating	8Z0000	Transfers - Non Operating	7074	Matured Annuity & Life Income Funds	D, S
8Z0	Non Operating Transfers	8Z000	Transfers - Non Operating	8Z0000	Transfers - Non Operating	7077	Endowment Fund	D, S
8Z0	Non Operating Transfers	8Z000	Transfers - Non Operating	8Z0000	Transfers - Non Operating	7078	Plant Fund	D, S
8Z0	Non Operating Transfers	8Z000	Transfers - Non Operating	8Z0000	Transfers - Non Operating	7079	Agency Fund	D, S

Drexel University

Office of the Comptroller