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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

 

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 CodeLevel 1 - Account Type Description
10Assets
20Liabilities
30Control Accounts
40Net Assets
50Revenues
60Compensation Expense
70Non-Compensation Expense
80Transfers
90Fund Additions
95Fund Deductions
N5Non Operating Revenues
N8Non 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 CodeLevel 2 - Account Type DescriptionLevel 1 - Account Type CodeLevel 1 - Account Type Description
11Cash and Cash Equivalents10Assets
12Short Term Investments10Assets
13Tuition and Other Receivables,net10Assets
14Contributions receivable, net10Assets
15Other Assets10Assets
16Deposits with Bond Trustees10Assets
17Student Loan Receivables, net10Assets
18Investments10Assets
19Land, buildings and equipment, net10Assets
1AInterfund Receivables10Assets
21Accounts Payable20Assets
22Accrued expenses20Assets
23Deposits20Assets
24Deferred revenue20Assets
25Government advance for student loan20Assets
26Long Term Debt20Assets
27Short Term Debt20Assets
28Withholding Accounts20Assets
2AInterfund Payables20Assets
2BOther Liabilities20Assets
31Control Accounts30Control Accounts
41Unrestricted Net Assets40Net Assets
42Unrest. Net Assets-Carryforward40Net Assets
43Temporarily Restricted Net Assets40Net Assets
44Permanently Restricted Net Assets40Net Assets
51Tuition and Fees50Revenues
52Institutional Financial Aid50Revenues
53Auxiliary Enterprises50Revenues
54State Appropriations50Revenues
55Grants and Contracts-Government50Revenues
56Grants and Contracts-Private50Revenues
57Private Gifts50Revenues
58Investment Income50Revenues
59Other Revenues50Revenues
5APatient Care Activities50Revenues
5BAffiliate Support50Revenues
5CNet Assets Released fr Restriction50Revenues
5DEndowment Payout50Revenues
61Salaries and Wages60Compensation Expense
62Benefits60Compensation Expense
71Other Expense70Non-Compensation Expense
73Recoveries70Non-Compensation Expense
76Capital Expenses70Non-Compensation Expense
79Professional Fees and Services70Non-Compensation Expense
7AInterest Expense70Non-Compensation Expense
7BBenefits70Non-Compensation Expense
7COccupancy70Non-Compensation Expense
7DSubcontracts70Non-Compensation Expense
7FScholarships and Tuition Remission70Non-Compensation Expense
7GTravel70Non-Compensation Expense
7HDepreciation70Non-Compensation Expense
7IInterest Expense70Non-Compensation Expense
7JAffiliate Support70Non-Compensation Expense
98Closed Accounts70Non-Compensation Expense
81Mandatory Transfers80Transfers
82NonMandatory80Transfers
8YOperating Transfers80Transfers
91Fund Additions/Deductions90Fund Additions
5ZNon Operating RevenuesN5Non Operating Revenues
8ZNon Operating TransfersN8Non 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, S, Y, Z
0001 Cash & Cash Equivalents 0017 Cash Payroll Regular     S
0001 Cash & Cash Equivalents 0021 Petty Cash Accounts     D, S, Y, Z
0001 Cash & Cash Equivalents 0022 US Bank Account 11th Street Family     X
0001 Cash & Cash Equivalents 0023 TD Bank Account 11th St. Operating     X
0001 Cash & Cash Equivalents 0025 TD Bank Account 11th Street Family     X
0001 Cash & Cash Equivalents 0032 DUCOM Cash Concentration - TD Bank     D, Y
0001 Cash & Cash Equivalents 0032 PHEC Cash Concentration - Commerce     Z
0001 Cash & Cash Equivalents 0041 Direct Lending TD Bank Account     D, S, Y, Z
0001 Cash & Cash Equivalents 0052 TD-Physician Concentration     D, S, Y, Z
0001 Cash & Cash Equivalents 0053 PHEC RRG - Commerce     D, Y, Z
0001 Cash & Cash Equivalents 0058 TD Bank-Perkins Loan Account     D, S, Y, Z
0001 Cash & Cash Equivalents 0060 TD Bank - Voucher Account (Drexel)     D, Y, Z
0001 Cash & Cash Equivalents 0061 TD Bank - Payroll Account (Drexel)     D, Y, Z
0001 Cash & Cash Equivalents 0062 Cash Concentration-TD Bank (Drexel)     D, S, Y, Z
0001 Cash & Cash Equivalents 0063 TD Bank - EFT Account (Drexel)     D, S, Y, Z
0001 Cash & Cash Equivalents 0064 American Heritage FCU     D
0001 Cash & Cash Equivalents 0206 TD Self Insurance 1-3M     D, S, Y, Z
0001 Cash & Cash Equivalents 0209 Drexel Endowment Cash     S
0001 Cash & Cash Equivalents 0217 United Bank MM: Drexel Escrow     D, S, Y, Z
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 0237 Cash TD Bank 3509 SprGrd LP     T, U, V, W
0001 Cash & Cash Equivalents 0238 Cash USB 3509 SprGrd LP     T, U, V, W
0001 Cash & Cash Equivalents 0239 Cash TD Bank 3509 SprGrd GP     T, U, V, W
0001 Cash & Cash Equivalents 0240 Cash USB 3509 SprGrd MT LP     T, U, V, W
0001 Cash & Cash Equivalents 0249 Cash TD Bank 3509 SG MT Mgr     T, U, V, W
0001 Cash & Cash Equivalents 0257 Cash TD Bank 3509 SG MT LP     S, T, U, V, W
0001 Cash & Cash Equivalents 0260 Cash TD Bank 3509 SG MT LP     D, T, U, V, W, Y, Z
0001 Cash & Cash Equivalents 0261 TD Bank DU City Development     D, Y, Z
0001 Cash & Cash Equivalents 0266 TD Bank Drexel DUC LLC     D, Y, Z
0001 Cash & Cash Equivalents 0271 Cash TD Bank Drexel Global Initiati     D, Y, Z
0001 Cash & Cash Equivalents 0366 Greenphire ClinCard Imprest Account     D, S, Y, Z
0001 Cash & Cash Equivalents 0371 Cash USB 1200 Chestnut I LP     P
0001 Cash & Cash Equivalents 0372 Cash TD Bank 1200 Chestnut I LP     P
0001 Cash & Cash Equivalents 0373 Cash TD Bank 1200 Chestnut GP     Q
0001 Cash & Cash Equivalents 0376 TD Bank 1200 CN LP Oper Reserve     P
0001 Cash & Cash Equivalents 0377 TD Bank 1200 CN LP Repl Reserve     P
0001 Cash & Cash Equivalents 0398 Enterprise Money Market Account TD     D, Y, Z
0055 investments         D
0070 Student Related Tuition Receivables 0042 ECSI A/R Clearing Account     D, S, Y, Z
0070 Student Related Tuition Receivables 0073 Allowance for Doubtful Accounts     D, S, Y, Z
0070 Student Related Tuition Receivables 0074 Returned Check Clearing     D, S, Y, Z
0070 Student Related Tuition Receivables 0077 Book Store in Collection     D, S, Y, Z
0070 Student Related Tuition Receivables 0080 Student Accounts Receivable     D, S, Y, Z
0070 Student Related Tuition Receivables 0081 Student Payments Unidentified     D, S, Y, Z
0070 Student Related Tuition Receivables 0083 Student AR - Jenzabar     D, S, Y, Z
0070 Student Related Tuition Receivables 0086 Refund Clearing     D, S, Y, Z
0070 Student Related Tuition Receivables 0087 Third Party Clearing     D, S, Y, Z
0070 Student Related Tuition Receivables 0088 Student Collection Clearing     D, S, Y, Z
0070 Student Related Tuition Receivables 0140 TMS Receivable AY     D, S, Y, Z
0070 Student Related Tuition Receivables 0210 eRefund Student Clearing     D, S, Y, Z
0070 Student Related Tuition Receivables 0214 Goodwin/Jenz Check Clearing     D, S, Y, Z
0070 Student Related Tuition Receivables 0221 Third Party Payment Clearing Acct     D, S, Y, Z
0070 Student Related Tuition Receivables 0406 Federal Direct Lending Loans     D, Y, Z
0090 Grants & Contracts Receivable 0091 Legacy Unbilled Receivable-Grants     D, S, Y, Z
0090 Grants & Contracts Receivable 0092 Legacy Billed Receivable-Grants     D, S, Y, Z
0090 Grants & Contracts Receivable 0093 Unbilled Accounts Receivable-Grants     D, S, Y, Z
0090 Grants & Contracts Receivable 0094 Sponsored Project Reserve     D, S, Y, Z
0090 Grants & Contracts Receivable 0095 Billed Accounts Receivable-Grants     D, S, Y, Z
0090 Grants & Contracts Receivable 0096 Letter of Credit Receivable     D, S, Y, Z
0090 Grants & Contracts Receivable 0097 Grant Cash Clearing     D, P, Q, S, T, U, V, W, X, Y, Z
0090 Grants & Contracts Receivable 0098 Legacy Grant Cash Clearing     D, S, Y, Z
0099 Pa State Appropriation Receivable 0111 Pa State Appropriation Receivable     D, S, Y, Z
0100 API Receivable 0113 API Intercompany     D, Y, Z
0100 API Receivable 0113 API Receivable     S
0100 API Receivable 0120 ODP Receivable     D, S, Y, Z
0101 PHEC Receivable 0134 PHEC Mgt Fee Receivable     S
0110 Other Receivables 0054 Allowance for Doubtful Accts-Other     D, O, S, Y, Z
0110 Other Receivables 0071 Accounts Receivable-Miscellaneous     O
0110 Other Receivables 0072 Accounts Recivable-Employee Adv     O
0110 Other Receivables 0089 Student Unapplied Payments     D, S, Y, Z
0110 Other Receivables 0112 Retiree Health Care     D, S, Y, Z
0110 Other Receivables 0114 University City Science Ctr Rcvble     D, S, Y, Z
0110 Other Receivables 0115 Other Receivables     D, O, P, Q, S, T, U, V, W, X, Y, Z
0110 Other Receivables 0123 Fraternity Insurance Receivable     D, S, Y, Z
0110 Other Receivables 0132 Payroll Overpayment Receivable     D, S, Y, Z
0110 Other Receivables 0149 Accrued Interest     D, S, Y, Z
0110 Other Receivables 0152 Due to / from AAHS     D, Y, Z
0110 Other Receivables 0156 Due to / from AAHS-SCHC Salaries     D, Y, Z
0110 Other Receivables 0157 Due to / from Harrison Street     Y, Z
0110 Other Receivables 0171 Clinical Practice Receivables   IDX AR - Post 10/01/05 D, S, Y, Z
0110 Other Receivables 0171 Clinical Practice Receivables   IDX Reserve - Post 10/01/05 D, S, Y, Z
0110 Other Receivables 0171 Clinical Practice Receivables   Cash Clearing - Post 11/11/98 D, S, Y, Z
0110 Other Receivables 0176 Due to Tenet - Patient Care     Y, Z
0110 Other Receivables 0189 Loans Receivable     D, S, Y, Z
0110 Other Receivables 0236 Receivable Personal Expenses     D, S, Y, Z
0110 Other Receivables 0247 Loan to USBCDE Invest Fund 91     D, S, Y, Z
0110 Other Receivables 0248 Loan to PIDC-RDC Invest Fund IX     D, S, Y, Z
0110 Other Receivables 0259 Loan to Drexel FQHC Investment Fund     D, Y, Z
0110 Other Receivables 0323 Due to Tenet - SCHC Salaries 1/1/04     D, S, Y, Z
0110 Other Receivables 0338 IRT/CollegeASP Receivable     D, S, Y, Z
0110 Other Receivables 0351 Due From Drexel E-Learning     S
0110 Other Receivables 0351 Due From Drexel University Online     D, Y, Z
0110 Other Receivables 0367 Delta Sigma Phi Loan     D, S, Y, Z
0110 Other Receivables 0368 Loan to 1200 Chestnut GP     D, Y, Z
0110 Other Receivables 0397 Ground Lease Discount     D, Y, Z
0226 Academy of Natural Sciences Rcvble 0046 Academy of Natural Science Loan     D, S, Y, Z
0226 Academy of Natural Sciences Rcvble 0107 ANS/Drexel Intercompany Account     D, S, Y, Z
0226 Academy of Natural Sciences Rcvble 0155 ANS/Drexel Grant Intercompany     D, S, Y, Z
0226 Academy of Natural Sciences Rcvble 0358 ANS Line of Credit Receivable     D, Y, Z
0242 3509 SpgGrd Entities Interco. Acct. 0241 3509 SpgGrd GP/DU I/C Acct     D, S, Y, Z
0242 3509 SpgGrd Entities Interco. Acct. 0241 3509 SprGrd GP/DU Interco Acct     T, U, V, W
0242 3509 SpgGrd Entities Interco. Acct. 0243 3509 SpgGrd GP/LP I/C Acct     D, S, Y, Z
0242 3509 SpgGrd Entities Interco. Acct. 0243 3509 SprGrd GP/LP Interco Acct     T, U, V, W
0242 3509 SpgGrd Entities Interco. Acct. 0245 3509 SpgGrd LP/DU I/C Acct     D, S, Y, Z
0242 3509 SpgGrd Entities Interco. Acct. 0245 3509 SprGrd LP/DU Interco Acct     T, U, V, W
0242 3509 SpgGrd Entities Interco. Acct. 0256 3509 SpgGrd MtMgr/DU I/C Acct     D, S, T, U, V, W, Y, Z
0242 3509 SpgGrd Entities Interco. Acct. 0258 3509 SpgGrd MT LP/DU I/C Acct     D, S, T, U, V, W, Y, Z
0242 3509 SpgGrd Entities Interco. Acct. 0264 3509 SprGrd LP/MT LP Interco Acct     D, T, U, V, W, Y, Z
0242 3509 SpgGrd Entities Interco. Acct. 0265 3509 SprGrd MT Mgr /MT LP I/C Acct     D, T, U, V, W, Y, Z
0246 11th St Family Hlth I/C Accts 0244 11th St Family Hlth I/C Acct     D, X, Y, Z
0263 I/C DU City Development 0262 I/C DU / DUCD     D, Y, Z
0263 I/C DU City Development 0267 I/C Drexel / DUC LLC     D, Y, Z
0263 I/C DU City Development 0268 I/C DUCD / DUC LLC     D, Y, Z
0288 DU / Global Initiatives I/C 0272 DU / Global Initiatives I/C     D, Y, Z
0357 1200 Chestnut Interco. Acct. 0336 1200 Chestnut I LP / DU I/C Acct     D, P, Y
0357 1200 Chestnut Interco. Acct. 0383 1200 Chestnut GP / DU I/C Acct     D, Q
0357 1200 Chestnut Interco. Acct. 0384 1200 CN LP / 1200 CN GP I/C Acct     P, Q
0145 Contributions Receivable 0130 Discounts-Contributions Receivable     D, O, S
0145 Contributions Receivable 0131 Contributions Receivable     D, O, S, Y, Z
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, Y, Z
0138 Prepaid Expenses 0141 Prepaid Software     O
0138 Prepaid Expenses 0142 Prepaid Parking     O
0138 Prepaid Expenses 0144 Prepaid Rent     O
0138 Prepaid Expenses 0157 Prepaid Taxes     O
0138 Prepaid Expenses 0139 Prepaid Insurance     O
0138 Prepaid Expenses 0146 Prepaid Expense     D, P, Q, S, T, U, V, W, X, Y, Z
0138 Prepaid Expenses 0147 Prepaid Expenses-Other     O
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 0269 IBC Self-insured Escrow     D, Y, Z
0180 Bond Issue Costs 0153 Bond Issue Costs     D, S, Y, Z
0181 Other Assets 0148 Prepaid Insurance - Malpractice     D, S, Y, Z
0181 Other Assets 0150 CSV Life Insurance     D, S, Y, Z
0181 Other Assets 0154 Inventories     D, S, Y, Z
0181 Other Assets 0158 Deferred Tax Asset     O
0181 Other Assets 0160 Other Assets     D, S, Y, Z
0181 Other Assets 0161 Ground Lease Amortization     D, S, Y, Z
0181 Other Assets 0162 President's Expense Clearing Acct     D, S, Y, Z
0181 Other Assets 0163 Accounts Payable Clearing Account     D, O, P, Q, S, T, U, V, W, X, Y, Z
0181 Other Assets 0179 Queen Lane Capital Lease     S
0181 Other Assets 0184 Purchasing Card Clearing Account     D, O, S, Y, Z
0181 Other Assets 0294 SUA/Ghost Card Clearing Account     D, S, Y, Z
0181 Other Assets 0298 Wells Fargo Interest Swap FMV     D, S, Y, Z
0181 Other Assets 0319 DU - Office Depot Clearing Account     D, S, Y, Z
0181 Other Assets 0322 Due To/From Dragon Risk Limited     D, Y, Z
0181 Other Assets 0326 Queen Lane Lease Amortization     S
0181 Other Assets 0328 COM Web Mk Place Clearing Acct     D, S, Y, Z
0181 Other Assets 0340 DU - Canon Copier Clearing Acct     D, S, Y, Z
0181 Other Assets 0342 Sodexo Events Clearing Account     D, S, Y, Z
0181 Other Assets 0356 DocuVault Clearing Account     D, S, Y, Z
0181 Other Assets 0599 Ghost Card Clearing - Purchasing     D, S, Y, Z
0300 Land Buildings & Equipment 0324 Furniture and Fixtures     O
0300 Land Buildings & Equipment 0326 Office Equipment     O
0316 Accumulated Depreciation 0325 Accum Depreciation-Furniture     O
0316 Accumulated Depreciation 0327 Accum Depreciation-Office Equip     O
0200 Deposits with Bond Trustees 0201 Construction Funds     D, S, Y, Z
0200 Deposits with Bond Trustees 0202 Sinking Funds     D, S, Y, Z
0200 Deposits with Bond Trustees 0203 Renewal & Replacement Funds     D, S, Y, Z
0205 Escrow Deposit 0204 Escrow Deposit     D, S, Y, Z
0250 Student Loans Receivable 0251 Institutional Loans     D, S, Y, Z
0250 Student Loans Receivable 0252 NDSL Loans     D, S, Y, Z
0250 Student Loans Receivable 0253 NDSL Cash Exchange     D, S, Y, Z
0250 Student Loans Receivable 0254 Allowance for Doubtful Loans     D, S, Y, Z
0270 Investments 0227 Investment in Dragon Risk Limited     D, Y, Z
0270 Investments 0228 Physician Indemnity B     D, Y, Z
0270 Investments 0229 Physician Indemnity C     D, Y, Z
0270 Investments 0230 Non-Physician Indemnity D     D, Y, Z
0270 Investments 0231 Non-Physician Indemnity Expense E     D, Y, Z
0270 Investments 0233 Pa Certified Professional F     D, Y, Z
0270 Investments 0238 Self Insurance Trust A     D, Y, Z
0270 Investments 0239 Pa Certified Professionals Exp G     D, Y, Z
0270 Investments 0240 Other Non MCare H     D, Y, Z
0270 Investments 0273 RRG Investment GIC     D, S, Y, Z
0270 Investments 0274 Investments - Equity     D, S, Y, Z
0270 Investments 0275 Investments - Fixed     D, S, Y, Z
0270 Investments 0276 Investments - Other     D, S, Y, Z
0270 Investments 0277 Real Estate     D, S, Y, Z
0270 Investments 0278 Fraternity Mortgages     D, S, Y, Z
0270 Investments 0279 Other Investments     D, S, Y, Z
0270 Investments 0281 Market Value Adjustment     D, P, Q, S, T, U, V, W, X, Y, Z
0270 Investments 0282 Pooled Reinvested Income     S
0270 Investments 0284 PIF Investments     S
0270 Investments 0285 HY Investments     D, S, Y, Z
0270 Investments 0287 Beneficial Interests in Trusts     D, S, Y, Z
0270 Investments 0289 Other Investment Adjustments     D, S, Y, Z
0270 Investments 0295 Malpractice - Escrow     D, Y, Z
0270 Investments 0296 Drexel Insurance Escrow (Vanguard)     D, S, Y, Z
0270 Investments 0352 DeL Operating Advances     S
0270 Investments 0352 DUO Operating Advances     D, Y, Z
0270 Investments 0359 3509 Spring Garden, LP Investment     T, U, V, W
0270 Investments 0359 3509 Spring Garden,LP Investment     D, S, Y, Z
0270 Investments 0360 3509 Spring Garden,GP Investment     D, S, Y, Z
0270 Investments 0361 3509 Spring Garden, MT Investment     Q, T, U, V, W
0270 Investments 0361 3509 Spring Garden,MT Investment     D, S, Y, Z
0270 Investments 0362 3509 Spring Gard,MT Mgr Investment     D, S, Y, Z
0270 Investments 0363 11th Street FHS Investment     S
0270 Investments 0364 Point.io LLC Investment     D, Y, Z
0270 Investments 0369 1200 Chestnut GP Investment     D, Y, Z
0270 Investments 0370 1200 Chestnut I LP Investment     Q, Z
0270 Investments 0374 Drexel BNYM Endowment Cash     D, Y
0270 Investments 0375 ANS BNYM Endowment Cash     S
290 Beneficial Interest In Trust 0283 Market Value Adj-Beneficial trusts     D, S, Y, Z
290 Beneficial Interest In Trust 0291 Beneficial Interest In Trust     S
0300 Land Buildings & Equipment 0301 Construction in Progress     D, O, P, Q, S, T, U, V, W, X, Y, Z
0300 Land Buildings & Equipment 0302 Land     D, P, Q, S, T, U, V, W, X, Y, Z
0300 Land Buildings & Equipment 0303 Land Improvements     D, P, Q, S, T, U, V, W, X, Y, Z
0300 Land Buildings & Equipment 0305 Buildings     D, P, Q, S, T, U, V, W, X, Y, Z
0300 Land Buildings & Equipment 0306 Buildings Improvements     D, P, Q, S, T, U, V, W, X, Y, Z
0300 Land Buildings & Equipment 0308 Leasehold Improvements     D, O, S, Y, Z
0300 Land Buildings & Equipment 0310 Equipment and Other     D, O, P, Q, S, T, U, V, W, X, Y, Z
0300 Land Buildings & Equipment 0312 Software     D, O, S, Y, Z
0300 Land Buildings & Equipment 0314 Library Books     D, S, Y, Z
0300 Land Buildings & Equipment 0315 Works of Art     D, S, Y, Z
0300 Land Buildings & Equipment 0317 Net Value of Library     D, S, Y, Z
0300 Land Buildings & Equipment 0329 Accumulated Deprec - Building Impr     D, Y, Z
0300 Land Buildings & Equipment 0333 Asset Retirement Asset (FIN47)     D, P, S, Y, Z
0300 Land Buildings & Equipment 0343 Armory Lease     D, S, Y, Z
0316 Accumulated Depreciation 0304 Accumulated Depreciation - Land Imp     D, P, Q, S, T, U, V, W, X, Y, Z
0316 Accumulated Depreciation 0307 Accumulated Depreciation -Buildings     D, P, Q, S, T, U, V, W, X, Y, Z
0316 Accumulated Depreciation 0309 Accumulated Deprec - Leasehold Impr     D, O, S, Y, Z
0316 Accumulated Depreciation 0311 Accumulated Depreciation - Equip     D, O, P, Q, S, T, U, V, W, X, Y, Z
0316 Accumulated Depreciation 0313 Accumulated Depreciation - Software     D, O, S, Y, Z
0316 Accumulated Depreciation 0318 Accum Deprec Net Value of Library     D, S, Y, Z
0316 Accumulated Depreciation 0321 Accumulated Depreciation     D, S, Y, Z
0316 Accumulated Depreciation 0334 Accum Deprec-Asset Retirement Asset     D, O, P, S, Y, Z
0316 Accumulated Depreciation 0344 Armory Lease Accumulated Depreciat.     D, S, Y, Z
0181 Other Assets 0387 Deferred Revenue     O
0181 Other Assets 0388 Deferred Tax Liability     O
0181 Other Assets 0389 Deferred Rent Liability     O
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, Y, Z

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
0402 Accrued Retention Bonus 0460 Long Term Disability O
0402 Accrued Retention Bonus 0461 Local 115 Cust Schlp Fund O
0403 Vendors Payable 0390 Visa Payable O
0403 Vendors Payable 0392 American Express O
0403 Vendors Payable 0393 American Express Google O
0403 Vendors Payable 0394 American Express CRBTA O
0403 Vendors Payable 0395 American Express Ind Bill Cen O
0403 Vendors Payable 0401 Vendors Payable-Legacy O
0403 Vendors Payable 0410 Other Payables O
0403 Vendors Payable 0415 Accrued Accounts Payables D, P, Q, S, T, U, V, W, X, Y, Z
0403 Vendors Payable 0630 Accrued Retainage D, S, Y, Z
0413 Payroll Taxes/Withholding Payable 0419 NY Withholding D, O, S, Y, Z
0413 Payroll Taxes/Withholding Payable 0424 Wilmington Withholding D, O, S, Y, Z
0413 Payroll Taxes/Withholding Payable 0431 PA Withholding - AP Payments O
0413 Payroll Taxes/Withholding Payable 0431 PA Withholding-AP Payments D
0413 Payroll Taxes/Withholding Payable 0432 Phila. Wage - Resident D, O, S, Y, Z
0413 Payroll Taxes/Withholding Payable 0433 Phila. Wage - Non Resident D, O, S, Y, Z
0413 Payroll Taxes/Withholding Payable 0435 PA Withholding D, O, S, Y, Z
0413 Payroll Taxes/Withholding Payable 0436 NJ Withholding D, O, S, Y, Z
0413 Payroll Taxes/Withholding Payable 0437 PA Unemployment Withholding D, O, S, Y, Z
0413 Payroll Taxes/Withholding Payable 0438 VA Withholding D, O, S, Y, Z
0413 Payroll Taxes/Withholding Payable 0439 IN Withholding D, O, S, Y, Z
0413 Payroll Taxes/Withholding Payable 0440 OH Withholding D, O, S, Y, Z
0413 Payroll Taxes/Withholding Payable 0441 MD Withholding D, O, S, Y, Z
0413 Payroll Taxes/Withholding Payable 0442 WV Withholding D, O, S, Y, Z
0413 Payroll Taxes/Withholding Payable 0443 Court Ordered Deductions D, O, S, Y, Z
0413 Payroll Taxes/Withholding Payable 0444 Tax Levy D, S, Y, Z
0413 Payroll Taxes/Withholding Payable 0445 Pheaa Loan Repayment D, O, S, Y, Z
0413 Payroll Taxes/Withholding Payable 0447 Misc Payroll Deductions D, S, Y, Z
0413 Payroll Taxes/Withholding Payable 0448 DE Withholding D, O, S, Y, Z
0413 Payroll Taxes/Withholding Payable 0449 Municipal Taxes D, S, Y, Z
0413 Payroll Taxes/Withholding Payable 0459 Life Insurance D, O, S, Y, Z
0413 Payroll Taxes/Withholding Payable 0465 Dragon Drive D, S, Y, Z
0413 Payroll Taxes/Withholding Payable 0468 Local 115 Custodian Union Dues D, S, Y, Z
0413 Payroll Taxes/Withholding Payable 0469 Local 115 Maintenance Union Dues D, S, Y, Z
0413 Payroll Taxes/Withholding Payable 0470 Local 835 Engineers Union Dues D, S, Y, Z
0413 Payroll Taxes/Withholding Payable 0471 Local 115 Political Social Fund D, S, Y, Z
0413 Payroll Taxes/Withholding Payable 0472 Local 115 Political Action Fund D, S, Y, Z
0413 Payroll Taxes/Withholding Payable 0474 Basic Fidelity Plan D, S, Y, Z
0413 Payroll Taxes/Withholding Payable 0476 Basic TIAA Plan D, S, Y, Z
0413 Payroll Taxes/Withholding Payable 0477 Basic Vanguard Plan D, S, Y, Z
0413 Payroll Taxes/Withholding Payable 0478 TIAA SRA D, S, Y, Z
0413 Payroll Taxes/Withholding Payable 0479 401K Withholding TIAA Cref O
0413 Payroll Taxes/Withholding Payable 0480 Valic SRA D, S, Y, Z
0413 Payroll Taxes/Withholding Payable 0481 Vanguard SRA D, S, Y, Z
0413 Payroll Taxes/Withholding Payable 0484 Fidelity SRA D, S, Y, Z
0413 Payroll Taxes/Withholding Payable 0487 Annual Giving D, S, Y, Z
0413 Payroll Taxes/Withholding Payable 0489 RA/TA Health Insurance D, S, Y, Z
0413 Payroll Taxes/Withholding Payable 0499 Parking D, S, Y, Z
0413 Payroll Taxes/Withholding Payable 0536 Hawaii State D, S, Y, Z
0413 Payroll Taxes/Withholding Payable 0556 Wisconson State D, S, Y, Z
0413 Payroll Taxes/Withholding Payable 0557 Arizona State D, S, Y, Z
0413 Payroll Taxes/Withholding Payable 0565 South Carolina State D, S, Y, Z
0413 Payroll Taxes/Withholding Payable 0580 Business Travel Accident Insurance D, S, Y, Z
0413 Payroll Taxes/Withholding Payable 0581 Accidental Death & Dismemberment D, O, S, Y, Z
0413 Payroll Taxes/Withholding Payable 0583 Montana State D, S, Y, Z
0413 Payroll Taxes/Withholding Payable 0598 Police Union Dues D, Y, Z
0413 Payroll Taxes/Withholding Payable 0631 Washington DC Withholding D, O, S, Y, Z
0413 Payroll Taxes/Withholding Payable 0632 Georgia Withholding D, O, S, Y, Z
0413 Payroll Taxes/Withholding Payable 0633 Massachusetts Withholding D, O, S, Y, Z
0413 Payroll Taxes/Withholding Payable 0635 IN County Taxes D, O, S, Y, Z
0413 Payroll Taxes/Withholding Payable 0636 Alaska UI D, O, S, Y, Z
0413 Payroll Taxes/Withholding Payable 0637 Connecticut UI D, O, S, Y, Z
0413 Payroll Taxes/Withholding Payable 0638 Florida UI D, O, S, Y, Z
0413 Payroll Taxes/Withholding Payable 0639 Maine UI D, O, S, Y, Z
0413 Payroll Taxes/Withholding Payable 0640 New Hampshire UI D, O, S, Y, Z
0413 Payroll Taxes/Withholding Payable 0641 Tennessee UI D, O, S, Y, Z
0413 Payroll Taxes/Withholding Payable 0642 Texas UI D, O, S, Y, Z
0413 Payroll Taxes/Withholding Payable 0643 Alabama State D, O, S, Y, Z
0413 Payroll Taxes/Withholding Payable 0644 Colorado State D, O, S, Y, Z
0413 Payroll Taxes/Withholding Payable 0645 Connecticut State D, O, S, Y, Z
0413 Payroll Taxes/Withholding Payable 0646 Illinois State D, O, S, Y, Z
0413 Payroll Taxes/Withholding Payable 0647 Louisiana State D, O, S, Y, Z
0413 Payroll Taxes/Withholding Payable 0648 Maine State D, O, S, Y, Z
0413 Payroll Taxes/Withholding Payable 0649 Michigan State D, O, S, Y, Z
0413 Payroll Taxes/Withholding Payable 0652 Dental D, O, S, Y, Z
0413 Payroll Taxes/Withholding Payable 0653 Vision D, O, S, Y, Z
0413 Payroll Taxes/Withholding Payable 0654 Legal D, S, Y, Z
0413 Payroll Taxes/Withholding Payable 0655 Prescription D, S, Y, Z
0413 Payroll Taxes/Withholding Payable 0656 Short Term Disability D, O, S, Y, Z
0413 Payroll Taxes/Withholding Payable 0657 Long Term Disability D, O, S, Y, Z
0413 Payroll Taxes/Withholding Payable 0658 Parking Hahnemann D, S, Y, Z
0413 Payroll Taxes/Withholding Payable 0659 CO Unemployment Withholding O
0413 Payroll Taxes/Withholding Payable 0659 Colorado UI D, Y, Z
0413 Payroll Taxes/Withholding Payable 0660 MD Unemployment Withholding O
0413 Payroll Taxes/Withholding Payable 0661 Nevada UI D, Y, Z
0413 Payroll Taxes/Withholding Payable 0661 NV Unemployment Withholding O
0413 Payroll Taxes/Withholding Payable 0666 Liberty Mutual Insurance D, S, Y, Z
0413 Payroll Taxes/Withholding Payable 0669 Western Health Advantage-CA HMO D, S, Y, Z
0413 Payroll Taxes/Withholding Payable 0670 Delaware Valley Legacy Fund W/H D, S, Y, Z
0413 Payroll Taxes/Withholding Payable 0671 Benefit Liabilities for COBRA D, S, Y, Z
0413 Payroll Taxes/Withholding Payable 0673 VA Unemployment Withholding D, O, S, Y, Z
0413 Payroll Taxes/Withholding Payable 0674 Voluntary Benefits D, S, Y, Z
0413 Payroll Taxes/Withholding Payable 0676 ANS Retirement Plan S
0413 Payroll Taxes/Withholding Payable 0677 Earth Share - Dragon Drive D, S, Y, Z
0413 Payroll Taxes/Withholding Payable 0678 Washington State UI D, S, Y, Z
0413 Payroll Taxes/Withholding Payable 0679 DC UI D, O, S, Y, Z
0413 Payroll Taxes/Withholding Payable 0680 Massachusetts UI D, O, S, Y, Z
0413 Payroll Taxes/Withholding Payable 0681 Georgia UI D, S, Y, Z
0413 Payroll Taxes/Withholding Payable 0682 Illinois UI D, O, S, Y, Z
0413 Payroll Taxes/Withholding Payable 0683 Illinois State D, S, Y, Z
0413 Payroll Taxes/Withholding Payable 0684 Iowa State D, S, Y, Z
0413 Payroll Taxes/Withholding Payable 0685 Mississippi State D, S, Y, Z
0413 Payroll Taxes/Withholding Payable 0686 Rhode Island State D, S, Y, Z
0413 Payroll Taxes/Withholding Payable 0697 Missouri State D, S, Y, Z
0413 Payroll Taxes/Withholding Payable 0698 North Carolina State D, S, Y, Z
0413 Payroll Taxes/Withholding Payable 0699 Oregon State D, S, Y, Z
0413 Payroll Taxes/Withholding Payable 0720 Federal Withholding D, O, S, Y, Z
0413 Payroll Taxes/Withholding Payable 0721 1042 Federal Withholding D, S, Y, Z
0413 Payroll Taxes/Withholding Payable 0722 FICA OASDI Withholding D, O, S, Y, Z
0413 Payroll Taxes/Withholding Payable 0723 FICA Medicare Withholding D, O, S, Y, Z
0413 Payroll Taxes/Withholding Payable 0724 945 Tax D, S, Y, Z
0413 Payroll Taxes/Withholding Payable 0725 NJ Disability & UnEmployment D, O, S, Y, Z
0413 Payroll Taxes/Withholding Payable 0726 Delaware Unemployment Tax D, S, Y, Z
0413 Payroll Taxes/Withholding Payable 0736 NY Unemployment D, S, Y, Z
0413 Payroll Taxes/Withholding Payable 0736 NY Unemployment Withholding O
0413 Payroll Taxes/Withholding Payable 0781 Cincinnati City W/H Tax D, S, Y, Z
0413 Payroll Taxes/Withholding Payable 0782 California State W/H Tax D, S, Y, Z
0413 Payroll Taxes/Withholding Payable 0783 California Disability Insurance D, S, Y, Z
0413 Payroll Taxes/Withholding Payable 0784 California State Unemployment D, S, Y, Z
0416 Other Payables 0049 IBNR Reserve - Primary ($0-500k) D, Y, Z
0416 Other Payables 0185 Cell phone Stipend Clearing Account D, S, Y, Z
0416 Other Payables 0225 Reserve Known Claims D, Y, Z
0416 Other Payables 0406 Federal Direct Lending Loans S
0416 Other Payables 0409 Undistributed EFT Loans D, S, Y, Z
0416 Other Payables 0410 Other Payables P, Q, T, U, V, W, X
0416 Other Payables 0411 Stud Ref Check/CC - Goodwin / Jenz D, S, Y, Z
0416 Other Payables 0501 Student Health Insurance Payable D, S, Y, Z
0416 Other Payables 0510 Sales Tax Payable D, S, Y, Z
0416 Other Payables 0511 Parking Tax Payable D, S, Y, Z
0416 Other Payables 0512 Amusement Tax Payable D, S, Y, Z
0416 Other Payables 0562 Broniec A/P Recoveries D, S, Y, Z
0416 Other Payables 0576 PA Escheat Checks -Commerce Payroll D, S, Y, Z
0416 Other Payables 0578 PA Escheat Checks -Commerce Voucher D, S, Y, Z
0416 Other Payables 0579 CA Nonresident Contractor W/H D, S, Y, Z
0416 Other Payables 0589 California STRF Payable D, S, Y, Z
0416 Other Payables 0593 Newmark Grubb Rent Clearing D, S, Y, Z
0416 Other Payables 0594 ANS - Admissions Refund Liability D, S, Y, Z
0416 Other Payables 0688 Reserve Risk Management Liability D, Y, Z
0416 Other Payables 0689 DD Energy-MESA Payable D, Y, Z
0428 Accrued Vacation & Other Expenses 0417 Accrued Profit Sharing Taxes O
0418 Accrued Salaries 0420 Faculty Salary Accrual D, S, Y, Z
0418 Accrued Salaries 0421 Salary Accrual D, O, S, Y, Z
0418 Accrued Salaries 0422 Accrued Payroll Clearing Account D, O, S, Y, Z
0418 Accrued Salaries 0506 Deferred Compensation D, S, Y, Z
0425 Accrued Postretirement Benefits 0404 FAS87 Pension Liability S
0425 Accrued Postretirement Benefits 0414 Unfunded Post Retire Liab (FAS158) D, S, Y, Z
0425 Accrued Postretirement Benefits 0473 Post Ret Ben Liab-Medical/Life Ins D, S, Y, Z
0425 Accrued Postretirement Benefits 0482 SERP Present Value D, S, Y, Z
0426 Interest Payable 0490 Interest Payable D, P, Q, S, T, U, V, W, X, Y, Z
0427 Annuities Payable 0495 Beneficiary Payment Clearing D, S, Y, Z
0427 Annuities Payable 0496 Annuities Payable D, S, Y, Z
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, Y, Z
0428 Accrued Vacation & Other Expenses 0502 IBNR Reserve ($1M to $3M) D, Y, Z
0428 Accrued Vacation & Other Expenses 0502 RRG Insurance Reserves S
0428 Accrued Vacation & Other Expenses 0513 Accrued Vacation Payable D, O, S, Y, Z
0428 Accrued Vacation & Other Expenses 0520 Other Accrued Expenses D, O, P, Q, S, T, U, V, W, X, Y, Z
0428 Accrued Vacation & Other Expenses 0550 Asset Retirement Obligation (FIN47) D, O, P, S, Y, Z
0428 Accrued Vacation & Other Expenses 0596 Def Bft Pension Min Liability D, S, Y, Z
0428 Accrued Vacation & Other Expenses 0597 Ground Lease Liability D, S, Y, Z
0428 Accrued Vacation & Other Expenses 0634 Medical Self-Insurance-IBNR D, S, Y, Z
0428 Accrued Vacation & Other Expenses 0672 Medical Insurance O
0428 Accrued Vacation & Other Expenses 0672 Medical Self Insurance - Drexel D, S, Y, Z
0428 Accrued Vacation & Other Expenses 0675 Medical Self Insurance - DUCOM S
0503 Student Deposits 0527 Dormitory Deposits D, S, Y, Z
0503 Student Deposits 0528 Study Abroad Deposits D, S, Y, Z
0503 Student Deposits 0529 Matriculation Fees D, S, Y, Z
0503 Student Deposits 0530 Dragon Card D, S, Y, Z
0505 Other Deposits 0531 Flex Accts-Health (&Depend Chart M) D, O, S, Y, Z
0505 Other Deposits 0532 Flex Spending Accounts - Dependent D, S, Y, Z
0505 Other Deposits 0534 Other Deposits D, S, Y, Z
0505 Other Deposits 0563 Unidentified Wire/Check Pmts D, S, Y, Z
0505 Other Deposits 0564 Flex Spending Account-Parking D, O, S, Y, Z
0505 Other Deposits 0573 Cashier Suspended Deposits D, S, Y, Z
0505 Other Deposits 0586 Event Services Clearing Account D, S, Y, Z
0505 Other Deposits 0587 Conference Services Clearing Acct D, S, Y, Z
0505 Other Deposits 0592 Daily Cash Deposits Clearing Acct D, S, Y, Z
0505 Other Deposits 0687 Health Savings Account D, S, Y, Z
0504 Deferred Revenue - Grants 0538 Legacy Unearned Receipts - Grants D, S, Y, Z
0504 Deferred Revenue - Grants 0540 Deferred Revenue - Grants D, S, Y, Z
0504 Deferred Revenue - Grants 0541 Grant Refund Clearing D, S, Y, Z
0568 Tuition - Deferred Revenue 0551 Tuition - Deferred Revenue D, S, Y, Z
0569 Other Deferred Revenue 0555 Other Deferred Revenue D, O, P, Q, S, T, U, V, W, X, Y, Z
0569 Other Deferred Revenue 0572 Interest Swap Deferred Revenue S
0569 Other Deferred Revenue 0591 IAG Appropriation Deferred Revenue D, S, Y, Z
0570 Gift Deferred Revenue 0553 Gift Clearing Account D, S, Y, Z
0570 Gift Deferred Revenue 0554 Stock Gift Clearing Account D, S, Y, Z
0570 Gift Deferred Revenue 0558 Undesignated Gifts D, S, Y, Z
0600 Govt Advance for Student Loans 0601 Government Funds D, S, Y, Z
0600 Govt Advance for Student Loans 0602 Cancel - Death D, S, Y, Z
0600 Govt Advance for Student Loans 0603 Cancel - Disability D, S, Y, Z
0600 Govt Advance for Student Loans 0604 Cancel - Teaching D, S, Y, Z
0600 Govt Advance for Student Loans 0605 Cancel - Bankruptcy D, S, Y, Z
0600 Govt Advance for Student Loans 0606 Cancel - Voluntary Service D, S, Y, Z
0600 Govt Advance for Student Loans 0607 Cancel - Law Enforcement D, S, Y, Z
0600 Govt Advance for Student Loans 0609 Accumulated Income D, S, Y, Z
0600 Govt Advance for Student Loans 0610 Late Charges D, S, Y, Z
0600 Govt Advance for Student Loans 0611 Investment Income D, S, Y, Z
0600 Govt Advance for Student Loans 0612 Interest Income D, S, Y, Z
0600 Govt Advance for Student Loans 0613 Reimbursement cancel after 7/72 D, S, Y, Z
0600 Govt Advance for Student Loans 0614 Collection Costs D, S, Y, Z
0600 Govt Advance for Student Loans 0615 Perkins Loan Overpayments D, S, Y, Z
0600 Govt Advance for Student Loans 0616 Cancel - Medical Technician D, S, Y, Z
0600 Govt Advance for Student Loans 0617 Cancel - Military D, S, Y, Z
0600 Govt Advance for Student Loans 0618 Reserve for Government Advances D, S, Y, Z
0600 Govt Advance for Student Loans 0619 Cancel - Early Intervention D, S, Y, Z
0600 Govt Advance for Student Loans 0620 Cancel - Family Services D, S, Y, Z
0600 Govt Advance for Student Loans 0621 Assignment - Disability D, S, Y, Z
0600 Govt Advance for Student Loans 0622 Assignment - Defaulted D, S, Y, Z
0600 Govt Advance for Student Loans 0623 Administrative cost allowance D, S, Y, Z
0600 Govt Advance for Student Loans 0624 Cost of loan principal assigned D, S, Y, Z
0600 Govt Advance for Student Loans 0625 Other costs or losses D, S, Y, Z
0600 Govt Advance for Student Loans 0626 Repayments of fund cap to Fed gov't D, S, Y, Z
0600 Govt Advance for Student Loans 0628 Principal write-off - HHS approved D, S, Y, Z
0600 Govt Advance for Student Loans 0629 Loan conversion adjustment D, S, Y, Z
0700 Bonds & Notes Payable 0690 2012 Bond Premium D, Y, Z
0700 Bonds & Notes Payable 0691 Loan A from PIDC-RDC Sub-CDE IX T, U, V, W
0700 Bonds & Notes Payable 0692 Loan B from PIDC-RDC Sub-CDE IX T, U, V, W
0700 Bonds & Notes Payable 0693 Loan C from USBCDE Sub-CDE 84 T, U, V, W
0700 Bonds & Notes Payable 0694 Loan D from USBCDE Sub-CDE 84 T, U, V, W
0700 Bonds & Notes Payable 0695 Loan A TRF NMTC X
0700 Bonds & Notes Payable 0696 Loan B TRF NMTC X
0700 Bonds & Notes Payable 0703 1969 Bonds-Calhoun D, S, Y, Z
0700 Bonds & Notes Payable 0710 2016 Debt Issue D, Y, Z
0700 Bonds & Notes Payable 0711 2016 Bond Premium D, Y, Z
0700 Bonds & Notes Payable 0712 2016 Bond Premium D, Y, Z
0700 Bonds & Notes Payable 0713 2016 Bond ROI D, Y, Z
0700 Bonds & Notes Payable 0717 2000 Debt Issue: Series II D, S, Y, Z
0700 Bonds & Notes Payable 0719 2002 Debt Issue: Series B D, S, Y, Z
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 0737 Capital Leases - Long Term (PHEC) S
0700 Bonds & Notes Payable 0740 2005 Debt Issue: Series A D, S, Y, Z
0700 Bonds & Notes Payable 0741 2005 Debt Issue: Series B D, S, Y, Z
0700 Bonds & Notes Payable 0742 2005 Ser A Bond Premium D, S, Y, Z
0700 Bonds & Notes Payable 0743 2007 Bonds (DUCOM) D, S, Y, Z
0700 Bonds & Notes Payable 0744 2007 Bond - Premium (DUCOM) D, S, Y, Z
0700 Bonds & Notes Payable 0745 2007 Debt Issue: Series A D, S, Y, Z
0700 Bonds & Notes Payable 0746 2007 Ser A Bond Premium D, S, Y, Z
0700 Bonds & Notes Payable 0747 2007 Debt Issue: Series B D, S, Y, Z
0700 Bonds & Notes Payable 0748 2011 Debt Issue: Series A D, S, Y, Z
0700 Bonds & Notes Payable 0750 2011 Series A Bond Premium D, S, Y, Z
0700 Bonds & Notes Payable 0757 2012 Debt Issue D, Y, Z
0700 Bonds & Notes Payable 0787 Loan from Drexel University P, Z
0799 Capital Leases 0756 Capital Lease - Armory D, S, Y, Z
0730 Line of Credit 0733 Current Portion - Capital Leases D, S, Y
0730 Line of Credit 0734 Line of Credit - Sch as Lender Prog S
0730 Line of Credit 0739 TD Bank Line of Credit - Current D, S, Y
0730 Line of Credit 0755 TD Bank - Line of Credit D, S, Y
0730 Line of Credit 0759 LOC from Drexel to ANS D, S, Y
0733 Current Portion - Capital Leases     Z
0739 TD Bank Line of Credit - Current     Z
0755 TD Bank - Line of Credit     Z
0759 LOC from Drexel to ANS     Z
0785 Interfund Payables 0787 Due to Designated Fund D, S, Y
0785 Interfund Payables 0788 Due to Restricted Fund D, S, Y, Z
0785 Interfund Payables 0789 Due to Loan Fund D, S, Y, Z
0785 Interfund Payables 0790 Due to Endowment Fund D, S, Y, Z
0785 Interfund Payables 0791 Due to Plant Fund D, S, Y, Z
0785 Interfund Payables 0793 Due to Suspense Fund D, S, Y, Z
0785 Interfund Payables 0794 Due to One Drexel Plaza D, S, Y, Z
0785 Interfund Payables 0795 Due to 3201 Arch Street D, S, Y, Z
0785 Interfund Payables 0796 Due to API D, S, Y, Z

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 0873 Annual Return on Capital-USBHTC P
0878 Fund Balance 0874 Partnership Capital - USB HTC Fund P
0878 Fund Balance 0876 Patnership Capital-1200 Chestnut GP P, Z
0878 Fund Balance 0880 Fund Balance D, S, X, Y, Z
0878 Fund Balance 0883 Gen'l Purpose FB Released-Unrestr D, S, Y, Z
0878 Fund Balance 0884 Undist Endow Income-Unrestricted D, S, Y, Z
0878 Fund Balance 0885 Undist Endow Income-Temp Restr D, S, Y, Z
0878 Fund Balance 0886 Reinv Endow Income (DUIMS) TR D, S, Y, Z
0878 Fund Balance 0887 Temporarily Restricted Funds-GP D, S, Y, Z
0878 Fund Balance 0889 University Matched Funds (U/R) D, S, Y, Z
0878 Fund Balance 0890 Annual Return on Capital Q, T, U, W, Y
0878 Fund Balance 0890 Annual Return on Capital-USBCDC P, V
0878 Fund Balance 0893 Partnership Capital DU T, U, V, W
0878 Fund Balance 0893 Patnership Capital DU P, Q, X, Z
0878 Fund Balance 0894 Partnership Capital - 3509 SG MT T, U, V
0878 Fund Balance 0894 Partnership Capital-3509 SG MT W
0878 Fund Balance 0895 Partnership Capital - 3509 SG GP T, U, V, W
0878 Fund Balance 0895 Patnership Capital - 3509 SG GP Z
0878 Fund Balance 0896 Partnership Capital-3509 SG MT Mgr T, U, V, W
0878 Fund Balance 0897 Partnership Capital - USBCDC P, T, U, V, W
0878 Fund Balance 0897 Patnership Capital - USBCDC Y
0878 Fund Balance 0898 Capital Contribution-DU X
0878 Fund Balance 0899 Additions to Capital P, Q, T, U, V, W
0878 Fund Balance 0899 Retained Earnings X
0878 Fund Balance 0990 Earnings-3509 SprGrd GP T
0878 Fund Balance 0991 Earnings-3509 SG MTLP T
0878 Fund Balance 0992 Earnings-3509 SG Mt Mgr V
0878 Fund Balance 0993 Additions to Capital-USBCDC V
0878 Fund Balance 0994 Earnings-USBCIC P
0878 Fund Balance 0995 Earnings-USBHTC P
0878 Fund Balance 0996 Earnings-1200 Chestnut GP P
0878 Net Assets 0880 Unrestricted Net Assets O
0880 Fund Balance     P, Q, T, U, V, W
0879 Fund Balance - CarryForward 0888 Unrestricted Fund Balance D, S, Y, Z
0878 Net Assets 0881 Restricted Net Assets O
0879 Fund Balance - CarryForward 0881 Temporarily Restricted Net Assets D, S, Y, Z
0878 Fund Balance 0882 Permanently Restricted Net Assets D, S, Y, Z

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 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
510 Tuition             D, O, S, Y, Z
510 Tuition 51000 Tuition-Undergraduate-Full-Time         D, S, Y, Z
510 Tuition 51000 Tuition-Undergraduate-Full-Time 510000 Tuition-Undergraduate-Full-Time     D, S, Y, Z
510 Tuition 51000 Tuition-Undergraduate-Full-Time 510000 Tuition-Undergraduate-Full-Time 1010 Tuition-Undergrad F/T D, S, Y, Z
510 Tuition 51010 Tuition-Undergraduate-Part-Time         D, S, Y, Z
510 Tuition 51010 Tuition-Undergraduate-Part-Time 510100 Tuition-Undergraduate-Part-Time     D, S, Y, Z
510 Tuition 51010 Tuition-Undergraduate-Part-Time 510100 Tuition-Undergraduate-Part-Time 1020 Tuition-Undergrad P/T D, S, Y, Z
510 Tuition 51020 Tuition-Undergraduate-Online         D, O, S, Y, Z
510 Tuition 51020 Tuition-Undergraduate-Online 510200 Tuition-Undergraduate-Online     D, O, S, Y, Z
510 Tuition 51020 Tuition-Undergraduate-Online 510200 Tuition-Undergraduate-Online 1060 DUO - Revenue Allocation D, S, Y, Z
510 Tuition 51020 Tuition-Undergraduate-Online 510200 Tuition-Undergraduate-Online 1060 Fee Income O
510 Tuition 51020 Tuition-Undergraduate-Online 510200 Tuition-Undergraduate-Online 1067 DUO - Drexel Discounts-UNDERGRAD D, S, Y, Z
510 Tuition 51020 Tuition-Undergraduate-Online 510200 Tuition-Undergraduate-Online 1068 DUO - Revenue Discounts-UNDERGRAD D, S, Y, Z
510 Tuition 51020 Tuition-Undergraduate-Online 510200 Tuition-Undergraduate-Online 1080 Tuition-Undergrad Online D, S, Y, Z
510 Tuition 51030 Tuition-Graduate         D, S, Y, Z
510 Tuition 51030 Tuition-Graduate 510300 Tuition-Graduate     D, S, Y, Z
510 Tuition 51030 Tuition-Graduate 510300 Tuition-Graduate 1030 Tuition-Graduate D, S, Y, Z
510 Tuition 51030 Tuition-Graduate 510300 Tuition-Graduate 1031 Executive MBA Remission D, S, Y, Z
510 Tuition 51030 Tuition-Graduate 510300 Tuition-Graduate 1032 Tuition-Graduate P/T D, S, Y, Z
510 Tuition 51030 Tuition-Graduate 510300 Tuition-Graduate 1033 Tuition-Graduate Elizabethtown D, S, Y, Z
510 Tuition 51030 Tuition-Graduate 510300 Tuition-Graduate 1039 Tuition-Doctor of Business Admin D, S, Y, Z
510 Tuition 51040 Tuition-PhD         D, S, Y, Z
510 Tuition 51040 Tuition-PhD 510400 Tuition-PhD     D, S, Y, Z
510 Tuition 51040 Tuition-PhD 510400 Tuition-PhD 1034 Tuition-PhD D, S, Y, Z
510 Tuition 51050 Tuition-Graduate-Online         D, O, S, Y, Z
510 Tuition 51050 Tuition-Graduate-Online 510500 Tuition-Graduate-Online     D, O, S, Y, Z
510 Tuition 51050 Tuition-Graduate-Online 510500 Tuition-Graduate-Online 1062 DUO - Revenue Discounts-GRAD D, S, Y, Z
510 Tuition 51050 Tuition-Graduate-Online 510500 Tuition-Graduate-Online 1065 DUO - Revenue Recovery D, S, Y, Z
510 Tuition 51050 Tuition-Graduate-Online 510500 Tuition-Graduate-Online 1066 DUO - Drexel Discounts-GRAD D, S, Y, Z
510 Tuition 51050 Tuition-Graduate-Online 510500 Tuition-Graduate-Online 1085 Tuition-Graduate Online D, S, Y, Z
510 Tuition 51060 Tuition-Other         D, S, Y, Z
510 Tuition 51060 Tuition-Other 510600 Tuition-Other     D, S, Y, Z
510 Tuition 51060 Tuition-Other 510600 Tuition-Other 1041 Professional Studies Income D, S, Y, Z
510 Tuition 51060 Tuition-Other 510600 Tuition-Other 1042 Tuition-Other D, S, Y, Z
515 Fees             D, O, S, Y, Z
515 Fees 51500 Fees-Registration-Undergraduate         D, O, S, Y, Z
515 Fees 51500 Fees-Registration-Undergraduate 515000 Fees-Registration-Undergraduate     D, O, S, Y, Z
515 Fees 51500 Fees-Registration-Undergraduate 515000 Fees-Registration-Undergraduate 1091 F/T Undergraduate General Fees D, S, Y, Z
515 Fees 51500 Fees-Registration-Undergraduate 515000 Fees-Registration-Undergraduate 1092 P/T Undergraduate General Fees D, S, Y, Z
515 Fees 51500 Fees-Registration-Undergraduate 515000 Fees-Registration-Undergraduate 1094 Student Activity Fee D, S, Y, Z
515 Fees 51500 Fees-Registration-Undergraduate 515000 Fees-Registration-Undergraduate 1096 College Lab Fee D, S, Y, Z
515 Fees 51500 Fees-Registration-Undergraduate 515000 Fees-Registration-Undergraduate 1105 Student Health Insurance Fees D, S, Y, Z
515 Fees 51500 Fees-Registration-Undergraduate 515000 Fees-Registration-Undergraduate 1108 Special Equipment Fee D, S, Y, Z
515 Fees 51500 Fees-Registration-Undergraduate 515000 Fees-Registration-Undergraduate 1109 Recreation Fee D, S, Y, Z
515 Fees 51500 Fees-Registration-Undergraduate 515000 Fees-Registration-Undergraduate 1399 Miscellaneous Income-RCM Z
515 Fees 51500 Fees-Registration-Undergraduate 515000 Fees-Registration-Undergraduate 1399 NTR Income-RCM Exempt D, S, Y
515 Fees 51510 Fees-Registration-Graduate         D, S, Y, Z
515 Fees 51510 Fees-Registration-Graduate 515100 Fees-Registration-Graduate     D, S, Y, Z
515 Fees 51510 Fees-Registration-Graduate 515100 Fees-Registration-Graduate 1035 Fees-PhD D, Y, Z
515 Fees 51510 Fees-Registration-Graduate 515100 Fees-Registration-Graduate 1093 Graduate General Fees D, S, Y, Z
515 Fees 51520 Fees-Other         D, O, S, Y, Z
515 Fees 51520 Fees-Other 515200 Fees-Other     D, O, S, Y, Z
515 Fees 51520 Fees-Other 515200 Fees-Other 1036 Transfer Admission Fees D, S, Y, Z
515 Fees 51520 Fees-Other 515200 Fees-Other 1037 Graduate Admission Fees D, S, Y, Z
515 Fees 51520 Fees-Other 515200 Fees-Other 1097 Employer Reimbursement Fee D, S, Y, Z
515 Fees 51520 Fees-Other 515200 Fees-Other 1098 Application Fee D, S, Y, Z
515 Fees 51520 Fees-Other 515200 Fees-Other 1100 Library Late Fines & Lost Books D, S, Y, Z
515 Fees 51520 Fees-Other 515200 Fees-Other 1101 Late Payment Fee D, S, Y, Z
515 Fees 51520 Fees-Other 515200 Fees-Other 1102 Late Enrollment Fee D, S, Y, Z
515 Fees 51520 Fees-Other 515200 Fees-Other 1103 Special Exams Fee D, S, Y, Z
515 Fees 51520 Fees-Other 515200 Fees-Other 1104 Transcript Fees D, S, Y, Z
515 Fees 51520 Fees-Other 515200 Fees-Other 1106 Service Revenue O
515 Fees 51520 Fees-Other 515200 Fees-Other 1107 Course Development O
515 Fees 51520 Fees-Other 515200 Fees-Other 1110 Other Student Fees D, S, Y, Z
515 Fees 51520 Fees-Other 515200 Fees-Other 1111 Study Abroad Room Fees D, S, Y, Z
515 Fees 51520 Fees-Other 515200 Fees-Other 1277 Defaulted Matric Fees D, S, Y, Z
520 Institutional Financial Aid             D, S, Y, Z
520 Institutional Financial Aid 52000 Financial Aid-Undergraduate         D, S, Y, Z
520 Institutional Financial Aid 52000 Financial Aid-Undergraduate 520000 Financial Aid-Undergraduate     D, S, Y, Z
520 Institutional Financial Aid 52000 Financial Aid-Undergraduate 520000 Financial Aid-Undergraduate 1140 Drexel Financial Aid (Contra) D, S, Y, Z
520 Institutional Financial Aid 52000 Financial Aid-Undergraduate 520000 Financial Aid-Undergraduate 1147 Funded Financial Appeals D, S, Y, Z
520 Institutional Financial Aid 52010 Financial Aid-Undergraduate-Online         D, Y, Z
520 Institutional Financial Aid 52010 Financial Aid-Undergraduate-Online 520100 Financial Aid-Undergraduate-Online     D, Y, Z
520 Institutional Financial Aid 52010 Financial Aid-Undergraduate-Online 520100 Financial Aid-Undergraduate-Online 1087 Undergrad Online Tuition Discount D, Y, Z
520 Institutional Financial Aid 52020 Financial Aid-Graduate         D, S, Y, Z
520 Institutional Financial Aid 52020 Financial Aid-Graduate 520200 Financial Aid-Graduate     D, S, Y, Z
520 Institutional Financial Aid 52020 Financial Aid-Graduate 520200 Financial Aid-Graduate 1145 Doctor of Bus. Admin.-Scholarship D, S, Y, Z
520 Institutional Financial Aid 52020 Financial Aid-Graduate 520200 Financial Aid-Graduate 1146 Public Interest Aid (Law School) D, S, Y, Z
520 Institutional Financial Aid 52020 Financial Aid-Graduate 520200 Financial Aid-Graduate 1152 Graduate Financial Aid D
520 Institutional Financial Aid 52030 Financial Aid-Graduate-Online         D, S, Y, Z
520 Institutional Financial Aid 52030 Financial Aid-Graduate-Online 520300 Financial Aid-Graduate-Online     D, S, Y, Z
520 Institutional Financial Aid 52030 Financial Aid-Graduate-Online 520300 Financial Aid-Graduate-Online 1089 Graduate Online Tuition Discount D, Y, Z
520 Institutional Financial Aid 52030 Financial Aid-Graduate-Online 520300 Financial Aid-Graduate-Online 1141 DUO Graduate Scholarships D, S, Y, Z
520 Institutional Financial Aid 52040 Financial Aid-Athletics         D, S, Y, Z
520 Institutional Financial Aid 52040 Financial Aid-Athletics 520400 Financial Aid-Athletics     D, S, Y, Z
520 Institutional Financial Aid 52040 Financial Aid-Athletics 520400 Financial Aid-Athletics 1142 Athletic Scholarships D, S, Y, Z
520 Institutional Financial Aid 52040 Financial Aid-Athletics 520400 Financial Aid-Athletics 1143 Athletic Schlp-Books D, S, Y, Z
520 Institutional Financial Aid 52040 Financial Aid-Athletics 520400 Financial Aid-Athletics 1144 Athletic Schlp-Other D, S, Y, Z
530 Auxiliary Enterprises             D, O, S, Y, Z
530 Auxiliary Enterprises 53000 Auxiliary-Housing         D, S, Y, Z
530 Auxiliary Enterprises 53000 Auxiliary-Housing 530000 Auxiliary-Housing     D, S, Y, Z
530 Auxiliary Enterprises 53000 Auxiliary-Housing 530000 Auxiliary-Housing 1113 Room Income - Contra Remission D, S, Y, Z
530 Auxiliary Enterprises 53000 Auxiliary-Housing 530000 Auxiliary-Housing 1153 Room Income D, S, Y, Z
530 Auxiliary Enterprises 53010 Auxiliary-Dining         D, S, Y, Z
530 Auxiliary Enterprises 53010 Auxiliary-Dining 530100 Auxiliary-Dining     D, S, Y, Z
530 Auxiliary Enterprises 53010 Auxiliary-Dining 530100 Auxiliary-Dining 1114 Dining Dollar Plan 1895 D, S, Y, Z
530 Auxiliary Enterprises 53010 Auxiliary-Dining 530100 Auxiliary-Dining 1127 20 / 200 Plan D, S, Y, Z
530 Auxiliary Enterprises 53010 Auxiliary-Dining 530100 Auxiliary-Dining 1128 14 / 475 Plan D, S, Y, Z
530 Auxiliary Enterprises 53010 Auxiliary-Dining 530100 Auxiliary-Dining 1129 250 Dining Dollars D, S, Y, Z
530 Auxiliary Enterprises 53010 Auxiliary-Dining 530100 Auxiliary-Dining 1130 Dining Dollar Plan 150 D, S, Y, Z
530 Auxiliary Enterprises 53010 Auxiliary-Dining 530100 Auxiliary-Dining 1132 Dining Dollar Plan 500 D, S, Y, Z
530 Auxiliary Enterprises 53010 Auxiliary-Dining 530100 Auxiliary-Dining 1133 Dining Dollar Plan 750 D, S, Y, Z
530 Auxiliary Enterprises 53010 Auxiliary-Dining 530100 Auxiliary-Dining 1134 100 Meal Passes D, S, Y, Z
530 Auxiliary Enterprises 53010 Auxiliary-Dining 530100 Auxiliary-Dining 1135 75 Meal Passes D, S, Y, Z
530 Auxiliary Enterprises 53010 Auxiliary-Dining 530100 Auxiliary-Dining 1136 25 Meal Passes D, S, Y, Z
530 Auxiliary Enterprises 53010 Auxiliary-Dining 530100 Auxiliary-Dining 1139 Dining Dollar Add On D, S, Y, Z
530 Auxiliary Enterprises 53010 Auxiliary-Dining 530100 Auxiliary-Dining 1159 Resident Dining Plan D, Y, Z
530 Auxiliary Enterprises 53010 Auxiliary-Dining 530100 Auxiliary-Dining 1160 Combo 75 / 500 D, S, Y, Z
530 Auxiliary Enterprises 53010 Auxiliary-Dining 530100 Auxiliary-Dining 1161 Combo 50 / 250 D, S, Y, Z
530 Auxiliary Enterprises 53010 Auxiliary-Dining 530100 Auxiliary-Dining 1162 Combo 25 / 105 D, S, Y, Z
530 Auxiliary Enterprises 53010 Auxiliary-Dining 530100 Auxiliary-Dining 1171 Faculty Club-Food Charges D, S, Y, Z
530 Auxiliary Enterprises 53010 Auxiliary-Dining 530100 Auxiliary-Dining 1172 Faculty Club-Membership Dues D, S, Y, Z
530 Auxiliary Enterprises 53010 Auxiliary-Dining 530100 Auxiliary-Dining 1177 Gold Meal Plan D, S, Y, Z
530 Auxiliary Enterprises 53010 Auxiliary-Dining 530100 Auxiliary-Dining 1182 Block 150 D, Y
530 Auxiliary Enterprises 53010 Auxiliary-Dining 530100 Auxiliary-Dining 1183 Block 220 D, Y
530 Auxiliary Enterprises 53010 Auxiliary-Dining 530100 Auxiliary-Dining 1184 Kosher Meal Plan D, S, Y, Z
530 Auxiliary Enterprises 53010 Auxiliary-Dining 530100 Auxiliary-Dining 1185 Summer Meal Plan D, S, Y, Z
530 Auxiliary Enterprises 53010 Auxiliary-Dining 530100 Auxiliary-Dining 1186 Employee Meal Plan D, S, Y, Z
530 Auxiliary Enterprises 53010 Auxiliary-Dining 530100 Auxiliary-Dining 1189 Blue Meal Plan D, S, Y, Z
530 Auxiliary Enterprises 53020 Auxiliary-Other         D, O, S, Y, Z
530 Auxiliary Enterprises 53020 Auxiliary-Other 530200 Auxiliary-Vending Income     D, S, Y, Z
530 Auxiliary Enterprises 53020 Auxiliary-Other 530200 Auxiliary-Vending Income 1151 Vending Income D, S, Y, Z
530 Auxiliary Enterprises 53020 Auxiliary-Other 530205 Auxiliary-Facilities Rentals     D, S, Y, Z
530 Auxiliary Enterprises 53020 Auxiliary-Other 530205 Auxiliary-Facilities Rentals 1154 Conference/Facility Rental Income D, S, Y, Z
530 Auxiliary Enterprises 53020 Auxiliary-Other 530210 Auxiliary-Dragon Shops     D, S, Y
530 Auxiliary Enterprises 53020 Auxiliary-Other 530210 Auxiliary-Dragon Shops 1155 Weekly 14 / 250 Dining Dollars D
530 Auxiliary Enterprises 53020 Auxiliary-Other 530215 Auxiliary-Theatre Income     D, S, Y, Z
530 Auxiliary Enterprises 53020 Auxiliary-Other 530215 Auxiliary-Theatre Income 1156 Theatre Income D, S, Y, Z
530 Auxiliary Enterprises 53020 Auxiliary-Other 530220 Auxiliary-Other Income     D, S, Y
530 Auxiliary Enterprises 53020 Auxiliary-Other 530220 Auxiliary-Other Income 1157 All Access / 125 Dining Dollars D
530 Auxiliary Enterprises 53020 Auxiliary-Other 530225 Auxiliary-Commissions Income     D, O, S, Y, Z
530 Auxiliary Enterprises 53020 Auxiliary-Other 530225 Auxiliary-Commissions Income 1158 Commissions Income D, S, Y, Z
530 Auxiliary Enterprises 53020 Auxiliary-Other 530225 Auxiliary-Commissions Income 1271 Food Service Commissions Income D, S, Y, Z
530 Auxiliary Enterprises 53020 Auxiliary-Other 530230 Auxiliary-Game Room     D, S, Y
530 Auxiliary Enterprises 53020 Auxiliary-Other 530235 Auxiliary-General Fee Allocation     D, S, Y, Z
530 Auxiliary Enterprises 53020 Auxiliary-Other 530235 Auxiliary-General Fee Allocation 1169 Auxiliary General Fee Allocation D, S, Y, Z
530 Auxiliary Enterprises 53020 Auxiliary-Other 530245 Auxiliary-Rents     D, S, Y
530 Auxiliary Enterprises 53020 Auxiliary-Other 530250 Auxiliary-SEPTA ComPass Income     D, S, Y, Z
530 Auxiliary Enterprises 53020 Auxiliary-Other 530250 Auxiliary-SEPTA ComPass Income 1188 SEPTA ComPass Income D, S, Y, Z
530 Auxiliary Enterprises 53020 Auxiliary-Other 530255 Auxiliary-Lost I D Photo Income     D, S, Y
530 Auxiliary Enterprises 53030 Auxiliary-Museum         D, S, Y, Z
530 Auxiliary Enterprises 53030 Auxiliary-Museum 530300 Auxiliary-Museum Admissions     D, S, Y, Z
530 Auxiliary Enterprises 53030 Auxiliary-Museum 530300 Auxiliary-Museum Admissions 1116 Museum Admissions D, S, Y, Z
530 Auxiliary Enterprises 53030 Auxiliary-Museum 530300 Auxiliary-Museum Admissions 1117 Museum Admissions - Group D, S, Y, Z
530 Auxiliary Enterprises 53030 Auxiliary-Museum 530300 Auxiliary-Museum Admissions 1124 Museum Admissions School GP D, S, Y, Z
530 Auxiliary Enterprises 53030 Auxiliary-Museum 530310 Auxiliary-Museum Membership     D, S, Y, Z
530 Auxiliary Enterprises 53030 Auxiliary-Museum 530310 Auxiliary-Museum Membership 1118 Membership / Dues Revenue D, S, Y, Z
530 Auxiliary Enterprises 53030 Auxiliary-Museum 530320 Auxiliary-Museum Other     D, S, Y, Z
530 Auxiliary Enterprises 53030 Auxiliary-Museum 530320 Auxiliary-Museum Other 1115 Museum Shop Sales - Other D, S, Y, Z
530 Auxiliary Enterprises 53030 Auxiliary-Museum 530320 Auxiliary-Museum Other 1123 Butterfly Admissions D, S, Y, Z
530 Auxiliary Enterprises 53030 Auxiliary-Museum 530320 Auxiliary-Museum Other 1173 Other Auxiliary Income D, S, Y, Z
530 Auxiliary Enterprises 53040 Auxiliary-Parking         D, S, Y, Z
530 Auxiliary Enterprises 53040 Auxiliary-Parking 530400 Auxiliary-Parking     D, S, Y, Z
530 Auxiliary Enterprises 53040 Auxiliary-Parking 530400 Auxiliary-Parking 1164 Daily Parking Income D, S, Y, Z
530 Auxiliary Enterprises 53040 Auxiliary-Parking 530400 Auxiliary-Parking 1165 Parking Fines Income D, S, Y, Z
530 Auxiliary Enterprises 53040 Auxiliary-Parking 530400 Auxiliary-Parking 1166 Parking Permit Income D, S, Y, Z
530 Auxiliary Enterprises 53040 Auxiliary-Parking 530400 Auxiliary-Parking 1187 Queen Lane Parking Income D, S, Y, Z
540 State Appropriations             D, S, Y, Z
540 State Appropriations 54000 State Appropriations         D, S, Y, Z
540 State Appropriations 54000 State Appropriations 540000 State Appropriations     D, S, Y, Z
540 State Appropriations 54000 State Appropriations 540000 State Appropriations 1112 IAG State Appropriations D, S, Y, Z
540 State Appropriations 54000 State Appropriations 540000 State Appropriations 1190 PA State Appropriations D, S, Y, Z
550 Grants and Contracts-Government             D, O, S, Y, Z
550 Grants and Contracts-Government 55000 Grants and Contracts-Federal         D, O, S, Y, Z
550 Grants and Contracts-Government 55000 Grants and Contracts-Federal 550000 Grants and Contracts-Federal Direct     D, O, S, Y, Z
550 Grants and Contracts-Government 55000 Grants and Contracts-Federal 550000 Grants and Contracts-Federal Direct 1195 Federal Grants & Contracts Revenue D, S, Y, Z
550 Grants and Contracts-Government 55000 Grants and Contracts-Federal 550000 Grants and Contracts-Federal Direct 1217 Restricted Grant Revenue D, S, Y, Z
550 Grants and Contracts-Government 55000 Grants and Contracts-Federal 550000 Grants and Contracts-Federal Direct 1346 Administrative Cost Allowance D, S, Y, Z
550 Grants and Contracts-Government 55000 Grants and Contracts-Federal 550000 Grants and Contracts-Federal Direct 1350 PHEAA Federal Work Study Prog Match D, S, Y, Z
550 Grants and Contracts-Government 55000 Grants and Contracts-Federal 550010 Grants & Contracts-Federal Indirect     D, S, Y, Z
550 Grants and Contracts-Government 55000 Grants and Contracts-Federal 550010 Grants & Contracts-Federal Indirect 1193 Federal Indirect Cost Recovery D, S, Y, Z
550 Grants and Contracts-Government 55010 Grants and Contracts-State         D, O, S, Y, Z
550 Grants and Contracts-Government 55010 Grants and Contracts-State 550100 Grants and Contracts-State Direct     D, O, S, Y, Z
550 Grants and Contracts-Government 55010 Grants and Contracts-State 550100 Grants and Contracts-State Direct 1200 State Grants & Contracts Revenue D, S, Y, Z
550 Grants and Contracts-Government 55010 Grants and Contracts-State 550110 Grants and Contracts-State Indirect     D, O, S, Y, Z
550 Grants and Contracts-Government 55010 Grants and Contracts-State 550110 Grants and Contracts-State Indirect 1125 State Indirect Cost Recovery D, S, Y, Z
550 Grants and Contracts-Government 55020 Grants and Contracts-Local         D, O, S, Y, Z
550 Grants and Contracts-Government 55020 Grants and Contracts-Local 550200 Grants and Contracts-Local Direct     D, O, S, Y, Z
550 Grants and Contracts-Government 55020 Grants and Contracts-Local 550200 Grants and Contracts-Local Direct 1210 Local Grants & Contracts Revenue D, S, Y, Z
550 Grants and Contracts-Government 55020 Grants and Contracts-Local 550210 Grants and Contracts-Local Indirect     D, O, S, Y, Z
550 Grants and Contracts-Government 55020 Grants and Contracts-Local 550210 Grants and Contracts-Local Indirect 1126 Local Indirect Cost Recovery D, S, Y, Z
560 Grants and Contracts-Private             D, O, S, Y, Z
560 Grants and Contracts-Private 56000 Grants and Contracts-Private         D, O, S, Y, Z
560 Grants and Contracts-Private 56000 Grants and Contracts-Private 560000 Grants & Contracts-Private Indirect     D, O, S, Y, Z
560 Grants and Contracts-Private 56000 Grants and Contracts-Private 560000 Grants & Contracts-Private Indirect 1192 Private/Industry Indirect Cost Rev D, S, Y, Z
560 Grants and Contracts-Private 56000 Grants and Contracts-Private 560000 Grants & Contracts-Private Indirect 1198 Sponsored Indirect Cost Revenue D, S, Y, Z
560 Grants and Contracts-Private 56000 Grants and Contracts-Private 560002 Grants and Contracts-Private Direct     D, O, S, Y, Z
560 Grants and Contracts-Private 56000 Grants and Contracts-Private 560002 Grants and Contracts-Private Direct 1202 Sponsored Research-Private Y
560 Grants and Contracts-Private 56000 Grants and Contracts-Private 560002 Grants and Contracts-Private Direct 1220 Private Grants & Contracts Revenue D, S, Y, Z
560 Grants and Contracts-Private 56000 Grants and Contracts-Private 560002 Grants and Contracts-Private Direct 1221 Industry Grants & Contracts Revenue D, S, Y, Z
570 Private Gifts             D, O, P, Q, S, T, U, V, W, X, Y, Z
570 Private Gifts 57000 Private Gifts         D, O, P, Q, S, T, U, V, W, X, Y, Z
570 Private Gifts 57000 Private Gifts 570000 Private Gifts     D, O, P, Q, S, T, U, V, W, X, Y, Z
570 Private Gifts 57000 Private Gifts 570000 Private Gifts 1213 Pledge Payments & Other Adjmts D, O, S, Y, Z
570 Private Gifts 57000 Private Gifts 570000 Private Gifts 1215 Private Gifts Revenue D, O, P, Q, S, T, U, V, W, X, Y, Z
570 Private Gifts 57000 Private Gifts 570000 Private Gifts 1216 Contributions Revenue D, S
570 Private Gifts 57000 Private Gifts 570000 Private Gifts 1241 Permanently Restricted Gifts Y
570 Private Gifts 57000 Private Gifts 570000 Private Gifts 1291 Discount on Pledges Receivable D, O, S, Y, Z
585 Investment Income             D, O, P, Q, S, T, U, V, W, X, Y, Z
585 Investment Income 58500 Investment Income         D, O, P, Q, S, T, U, V, W, X, Y, Z
585 Investment Income 58500 Investment Income 585005 Investment Income     D, O, P, Q, S, T, U, V, W, X, Y, Z
585 Investment Income 58500 Investment Income 585005 Investment Income 1250 Interest & Dividend Income D, O, P, Q, S, T, U, V, W, X, Y, Z
585 Investment Income 58500 Investment Income 585010 Stock Gift Gains/Losses     D, S, Y, Z
585 Investment Income 58500 Investment Income 585010 Stock Gift Gains/Losses 1335 Stock Gift Gains/Losses D, S, Y, Z
590 Other Revenues             D, O, P, Q, S, T, U, V, W, X, Y, Z
590 Other Revenues 59000 Other-Athletics Income         D, S, Y, Z
590 Other Revenues 59000 Other-Athletics Income 590000 Other-Athletics Income     D, S, Y, Z
590 Other Revenues 59000 Other-Athletics Income 590000 Other-Athletics Income 1301 Athletics Ticket Sales D, S, Y, Z
590 Other Revenues 59000 Other-Athletics Income 590000 Other-Athletics Income 1302 Athletics Guarantees D, S, Y, Z
590 Other Revenues 59000 Other-Athletics Income 590000 Other-Athletics Income 1304 Athletics Marketing Income D, S, Y, Z
590 Other Revenues 59000 Other-Athletics Income 590000 Other-Athletics Income 1305 Wellness Center Membership Income D, S, Y, Z
590 Other Revenues 59000 Other-Athletics Income 590000 Other-Athletics Income 1306 Athletics NCAA Income D, S, Y, Z
590 Other Revenues 59000 Other-Athletics Income 590000 Other-Athletics Income 1308 Boathouse Membership Revenue D, S, Y, Z
590 Other Revenues 59000 Other-Athletics Income 590000 Other-Athletics Income 1309 Athletic Locker Rental Revenue D, S, Y, Z
590 Other Revenues 59000 Other-Athletics Income 590000 Other-Athletics Income 1310 Athletics Conference Income D, S, Y, Z
590 Other Revenues 59000 Other-Athletics Income 590000 Other-Athletics Income 1311 Athletics Fund Raising Revenue D, S, Y, Z
590 Other Revenues 59000 Other-Athletics Income 590000 Other-Athletics Income 1312 Sports Camp Revenue D, S, Y, Z
590 Other Revenues 59000 Other-Athletics Income 590000 Other-Athletics Income 1313 Athletcis Gen'l Revenue D, Y, Z
590 Other Revenues 59020 Other-Miscellaneous         D, O, S, Y, Z
590 Other Revenues 59020 Other-Miscellaneous 590200 Other-Miscellaneous     D, O, S, Y, Z
590 Other Revenues 59020 Other-Miscellaneous 590200 Other-Miscellaneous 1119 Sci Pubs Sales D, S, Y, Z
590 Other Revenues 59020 Other-Miscellaneous 590200 Other-Miscellaneous 1121 Vireo Commercial Rights D, S, Y, Z
590 Other Revenues 59020 Other-Miscellaneous 590200 Other-Miscellaneous 1122 Vireo Non-Commercial D, S, Y, Z
590 Other Revenues 59020 Other-Miscellaneous 590200 Other-Miscellaneous 1252 Interest - Student Loans D, S, Y, Z
590 Other Revenues 59020 Other-Miscellaneous 590200 Other-Miscellaneous 1275 Flex Spending Account Yr End Bal D, S, Y, Z
590 Other Revenues 59020 Other-Miscellaneous 590200 Other-Miscellaneous 1279 Collection Costs Recovered D, S, Y, Z
590 Other Revenues 59020 Other-Miscellaneous 590200 Other-Miscellaneous 1340 Miscellaneous Income D, O, S, Y, Z
590 Other Revenues 59020 Other-Miscellaneous 590200 Other-Miscellaneous 1360 Educational Support for Chair D, Y, Z
590 Other Revenues 59020 Other-Miscellaneous 590200 Other-Miscellaneous 1365 On Line Subscription Sales D, S, Y, Z
590 Other Revenues 59020 Other-Miscellaneous 590200 Other-Miscellaneous 1366 Pell Administrative Allowance D, S, Y, Z
590 Other Revenues 59020 Other-Miscellaneous 590200 Other-Miscellaneous 1380 Bounced Check Fee Income D, S, Y, Z
590 Other Revenues 59020 Other-Miscellaneous 590200 Other-Miscellaneous 1385 Coin Copier Income D, S, Y, Z
590 Other Revenues 59020 Other-Miscellaneous 590200 Other-Miscellaneous 1386 Degree & Diploma Fee D, Y, Z
590 Other Revenues 59020 Other-Miscellaneous 590200 Other-Miscellaneous 1390 Other Fines/Penalties D, S, Y, Z
590 Other Revenues 59020 Other-Miscellaneous 590200 Other-Miscellaneous 1395 Other Non-Operating Income Y
590 Other Revenues 59020 Other-Miscellaneous 590200 Other-Miscellaneous 1398 Non-NTR Income-RCM Exempt Y
590 Other Revenues 59020 Other-Miscellaneous 590202 Other-Collections     D, S, Y, Z
590 Other Revenues 59020 Other-Miscellaneous 590202 Other-Collections 1278 Late Charge Income D, S, Y, Z
590 Other Revenues 59020 Other-Miscellaneous 590202 Other-Collections 1290 Collection Receipts D, S, Y, Z
590 Other Revenues 59020 Other-Miscellaneous 590204 Other-Educational Services     D, S, Y, Z
590 Other Revenues 59020 Other-Miscellaneous 590204 Other-Educational Services 1320 Sales/Services Educ Activities Rev D, S, Y, Z
590 Other Revenues 59020 Other-Miscellaneous 590206 Other-Exhibitions     D, S, Y, Z
590 Other Revenues 59020 Other-Miscellaneous 590206 Other-Exhibitions 1321 Sales/Services Educ Exhibitor Rev D, S, Y, Z
590 Other Revenues 59020 Other-Miscellaneous 590208 Other-Royalty Income     D, S, Y, Z
590 Other Revenues 59020 Other-Miscellaneous 590208 Other-Royalty Income 1345 Royalties Income D, S, Y, Z
590 Other Revenues 59020 Other-Miscellaneous 59020A Other-Contracts (excl SPF & PSR)     D, S, Y, Z
590 Other Revenues 59020 Other-Miscellaneous 59020A Other-Contracts (excl SPF & PSR) 1347 Contract Revenue (excl SPF & PSR) D, S, Y, Z
590 Other Revenues 59020 Other-Miscellaneous 59020C Other-Sponsorships     D, S, Y, Z
590 Other Revenues 59020 Other-Miscellaneous 59020C Other-Sponsorships 1348 Sponsorship Revenue D, S, Y, Z
590 Other Revenues 59020 Other-Miscellaneous 59020E Other-Medical Records     D, S, Y, Z
590 Other Revenues 59020 Other-Miscellaneous 59020E Other-Medical Records 1349 Medical Records Revenue D, S, Y, Z
590 Other Revenues 59020 Other-Miscellaneous 59020G Other-Gain/Loss on Disposal     D, Y, Z
590 Other Revenues 59020 Other-Miscellaneous 59020G Other-Gain/Loss on Disposal 1351 Gain on Disposal of Asset D, Y, Z
590 Other Revenues 59020 Other-Miscellaneous 59020I Other-Patent Income     D, S, Y, Z
590 Other Revenues 59020 Other-Miscellaneous 59020I Other-Patent Income 1352 Patent Income D, S, Y, Z
590 Other Revenues 59020 Other-Miscellaneous 59020K Other-Budget Only Accounts     D, O, S, Y, Z
590 Other Revenues 59020 Other-Miscellaneous 59020K Other-Budget Only Accounts 1998 Building Fund Balance (WB only) D, O, S
590 Other Revenues 59020 Other-Miscellaneous 59020K Other-Budget Only Accounts 1999 Prior Year Surplus Budget (WB only) D, O, S, Y, Z
590 Other Revenues 59020 Other-Miscellaneous 59020M Other-Continuing Medical Education     D, S, Y, Z
590 Other Revenues 59020 Other-Miscellaneous 59020M Other-Continuing Medical Education 1355 Medical Education Payment D, S, Y, Z
590 Other Revenues 59030 Other-Rental Income         D, P, Q, S, T, U, V, W, X, Y, Z
590 Other Revenues 59030 Other-Rental Income 590300 Other-Rental Income     D, P, Q, S, T, U, V, W, X, Y, Z
590 Other Revenues 59030 Other-Rental Income 590300 Other-Rental Income 1281 Ground Lease Income D, Y, Z
590 Other Revenues 59030 Other-Rental Income 590300 Other-Rental Income 1344 Rental Income D, P, Q, S, T, U, V, W, X, Y, Z
5A0 Patient Care Activities             D, S, Y, Z
5A0 Patient Care Activities 5A000 Patient Care Activities         D, S, Y, Z
5A0 Patient Care Activities 5A000 Patient Care Activities 5A0000 Patient Care Activities     D, S, Y, Z
5A0 Patient Care Activities 5A000 Patient Care Activities 5A0000 Patient Care Activities 1506 Patient Services Revenue D, Y, Z
5A0 Patient Care Activities 5A000 Patient Care Activities 5A0000 Patient Care Activities 1551 Physician Revenue Recovery D, S, Y, Z
5A0 Patient Care Activities 5A000 Patient Care Activities 5A0000 Patient Care Activities 1553 Other Physician Services Revenue D, S, Y, Z
5A0 Patient Care Activities 5A000 Patient Care Activities 5A0000 Patient Care Activities 1555 IDX Charges D, S, Y, Z
5A0 Patient Care Activities 5A000 Patient Care Activities 5A0000 Patient Care Activities 1564 IDX Reserves D, S, Y, Z
5A0 Patient Care Activities 5A000 Patient Care Activities 5A0000 Patient Care Activities 1571 Phys Serv Rev - Clinical Trials D, S, Y, Z
5B0 Affiliate Support             D, O, S, Y, Z
5B0 Affiliate Support 5B000 Affiliate Support         D, O, S, Y, Z
5B0 Affiliate Support 5B000 Affiliate Support 5B0000 Affiliate Support     D, O, S, Y, Z
5B0 Affiliate Support 5B000 Affiliate Support 5B0000 Affiliate Support 1601 Tenet Support Services D, S, Y, Z
5B0 Affiliate Support 5B000 Affiliate Support 5B0000 Affiliate Support 1603 Drexel Support S
5B0 Affiliate Support 5B000 Affiliate Support 5B0000 Affiliate Support 1605 Affiliate Support D, O
5B0 Affiliate Support 5B000 Affiliate Support 5B0000 Affiliate Support 1605 Affiliates Support S, Y, Z
5B0 Affiliate Support 5B000 Affiliate Support 5B0000 Affiliate Support 1606 PHEC Affiliate Support D, Y, Z
5B0 Affiliate Support 5B000 Affiliate Support 5B0000 Affiliate Support 1607 ANS Affiliate Support D, S, Y, Z
5B0 Affiliate Support 5B000 Affiliate Support 5B0000 Affiliate Support 1608 Development Fee from Affiliate D, Y, Z
5B0 Affiliate Support 5B000 Affiliate Support 5B0000 Affiliate Support 1609 AAHS Support Services D, Y
5C0 Net Assets Released fr Restriction             D, Y, Z
5C0 Net Assets Released fr Restriction 5C000 Net Assets Released fr Restriction         D, Y, Z
5C0 Net Assets Released fr Restriction 5C000 Net Assets Released fr Restriction 5C0000 Net Assets Released fr Restriction     D, Y, Z
5C0 Net Assets Released fr Restriction 5C000 Net Assets Released fr Restriction 5C0000 Net Assets Released fr Restriction 1700 Net Assets Released From Restrict D
5D0 Endowment Payout             D, S, Y, Z
5D0 Endowment Payout 5D000 Endowment Payout         D, S, Y, Z
5D0 Endowment Payout 5D000 Endowment Payout 5D0000 Endowment Payout Under Pay Formula     D, S, Y, Z
5D0 Endowment Payout 5D000 Endowment Payout 5D0000 Endowment Payout Under Pay Formula 1235 Endowment Spending Allocation D, S, Y, Z
5Z0 Non Operating Revenues             U, V, X, Y
5Z0 Non Operating Revenues 5Z000 Net Gain/Loss Investment net Payout         Y
5Z0 Non Operating Revenues 5Z000 Net Gain/Loss Investment net Payout 5Z0000 Endowment Gains/Losses     Y
5Z0 Non Operating Revenues 5Z000 Net Gain/Loss Investment net Payout 5Z0000 Endowment Gains/Losses 1230 Endowment Realized Gains/Losses Y
5Z0 Non Operating Revenues 5Z000 Net Gain/Loss Investment net Payout 5Z0000 Endowment Gains/Losses 1232 Endowment Unrealized Gains/Losses Y
5Z0 Non Operating Revenues 5Z000 Net Gain/Loss Investment net Payout 5Z0000 Endowment Gains/Losses 1258 Non-Endowed Realized Gain/Loss Y
5Z0 Non Operating Revenues 5Z000 Net Gain/Loss Investment net Payout 5Z0000 Endowment Gains/Losses 1259 Endowed Realized Gain/Loss Y
5Z0 Non Operating Revenues 5Z000 Net Gain/Loss Investment net Payout 5Z0010 Endowment Income     Y
5Z0 Non Operating Revenues 5Z000 Net Gain/Loss Investment net Payout 5Z0010 Endowment Income 1225 Endowment Income - Intrst/Dividnds Y
5Z0 Non Operating Revenues 5Z000 Net Gain/Loss Investment net Payout 5Z0010 Endowment Income 1226 Endowment Distributions Y
5Z0 Non Operating Revenues 5Z000 Net Gain/Loss Investment net Payout 5Z0010 Endowment Income 1239 Non-Operating Endowmwnt Income Y
5Z0 Non Operating Revenues 5Z010 Other Non Operating Income         U, V, X, Y
5Z0 Non Operating Revenues 5Z010 Other Non Operating Income 5Z0020 Non-Endowed Gains/Losses     U, V, X, Y
5Z0 Non Operating Revenues 5Z010 Other Non Operating Income 5Z0020 Non-Endowed Gains/Losses 1255 Investment Gains / Losses Y
5Z0 Non Operating Revenues 5Z010 Other Non Operating Income 5Z0020 Non-Endowed Gains/Losses 1255 Investment Gains/Losses U, V, X
5Z0 Non Operating Revenues 5Z010 Other Non Operating Income 5Z0030 Non-Endowed Investment Income     Y
5Z0 Non Operating Revenues 5Z010 Other Non Operating Income 5Z0030 Non-Endowed Investment Income 1251 Investment Distributions Y
5Z0 Non Operating Revenues 5Z010 Other Non Operating Income 5Z0040 Non-Endowed Unrealized Gain/Loss     Y
5Z0 Non Operating Revenues 5Z010 Other Non Operating Income 5Z0040 Non-Endowed Unrealized Gain/Loss 1257 Non-Endowed Unrealized Gain/Loss Y
5Z0 Non Operating Revenues 5Z010 Other Non Operating Income 5Z0050 Other Non Operating Income     Y
5Z0 Non Operating Revenues 5Z010 Other Non Operating Income 5Z0050 Other Non Operating Income 1237 Non-Operating Investment Income Y

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             D, O, S, Y, Z
610 Salaries and Wages 61000 Salaries and Wages - Faculty         D, S, Y, Z
610 Salaries and Wages 61000 Salaries and Wages - Faculty 610000 Salaries and Wages - Faculty     D, S, Y, Z
610 Salaries and Wages 61000 Salaries and Wages - Faculty 610000 Salaries and Wages - Faculty 2010 Regular Full Time Teaching Salaries D, S, Y, Z
610 Salaries and Wages 61000 Salaries and Wages - Faculty 610000 Salaries and Wages - Faculty 2011 Faculty Salaries M.D./Ph.D. D, S, Y, Z
610 Salaries and Wages 61000 Salaries and Wages - Faculty 610000 Salaries and Wages - Faculty 2013 Faculty Supplemental D, S, Y, Z
610 Salaries and Wages 61000 Salaries and Wages - Faculty 610000 Salaries and Wages - Faculty 2014 Supplemental Accrual D, S, Y, Z
610 Salaries and Wages 61000 Salaries and Wages - Faculty 610000 Salaries and Wages - Faculty 2015 Severance Accrual D, S, Y, Z
610 Salaries and Wages 61000 Salaries and Wages - Faculty 610000 Salaries and Wages - Faculty 2016 Bonus Accrual D, S, Y, Z
610 Salaries and Wages 61000 Salaries and Wages - Faculty 610000 Salaries and Wages - Faculty 2020 Clinical Faculty D, S, Y, Z
610 Salaries and Wages 61000 Salaries and Wages - Faculty 610000 Salaries and Wages - Faculty 2030 Dept Head Admin Supplement D, S, Y, Z
610 Salaries and Wages 61000 Salaries and Wages - Faculty 610000 Salaries and Wages - Faculty 2031 Supplemental/Misc M.D. D, S, Y, Z
610 Salaries and Wages 61000 Salaries and Wages - Faculty 610000 Salaries and Wages - Faculty 2041 Auxiliary Teaching Sal Full Time D, S, Y, Z
610 Salaries and Wages 61000 Salaries and Wages - Faculty 610000 Salaries and Wages - Faculty 2042 Auxiliary Teaching Sal Part Time D, S, Y, Z
610 Salaries and Wages 61000 Salaries and Wages - Faculty 610000 Salaries and Wages - Faculty 2060 Teaching Extra Comp D, S, Y, Z
610 Salaries and Wages 61000 Salaries and Wages - Faculty 610000 Salaries and Wages - Faculty 2065 Research Faculty Compensation D, S, Y, Z
610 Salaries and Wages 61000 Salaries and Wages - Faculty 610000 Salaries and Wages - Faculty 2070 Research Extra Compensation D, S, Y, Z
610 Salaries and Wages 61000 Salaries and Wages - Faculty 610000 Salaries and Wages - Faculty 2080 Adjunct / Part Time Teaching Salary D, S, Y, Z
610 Salaries and Wages 61000 Salaries and Wages - Faculty 610000 Salaries and Wages - Faculty 2081 PT EE/ FT Fringe (St. Chris) D, S, Y, Z
610 Salaries and Wages 61000 Salaries and Wages - Faculty 610000 Salaries and Wages - Faculty 2083 Adjunct Course Development D, S, Y, Z
610 Salaries and Wages 61000 Salaries and Wages - Faculty 610000 Salaries and Wages - Faculty 2085 FT EE/PT Course Development D, S, Y, Z
610 Salaries and Wages 61000 Salaries and Wages - Faculty 610000 Salaries and Wages - Faculty 2087 Adjunct Non-Credit Teaching D, S, Y, Z
610 Salaries and Wages 61000 Salaries and Wages - Faculty 610000 Salaries and Wages - Faculty 2089 FT/EE Non-Credit Teaching D, S, Y, Z
610 Salaries and Wages 61010 Salaries and Wages - Staff         D, O, S, Y, Z
610 Salaries and Wages 61010 Salaries and Wages - Staff 610100 Salaries and Wages - Staff     D, O, S, Y, Z
610 Salaries and Wages 61010 Salaries and Wages - Staff 610100 Salaries and Wages - Staff 2063 Res Tech Soft(100Pct Fd) D, S, Y, Z
610 Salaries and Wages 61010 Salaries and Wages - Staff 610100 Salaries and Wages - Staff 2211 Regular Admin Salaries Full Time D, O, S, Y, Z
610 Salaries and Wages 61010 Salaries and Wages - Staff 610100 Salaries and Wages - Staff 2212 Regular Admin Salaries Part Time D, O, S, Y, Z
610 Salaries and Wages 61010 Salaries and Wages - Staff 610100 Salaries and Wages - Staff 2213 Administrative Supplement D, O, S, Y, Z
610 Salaries and Wages 61010 Salaries and Wages - Staff 610100 Salaries and Wages - Staff 2214 Supplemental One Time Pays D, O, S, Y, Z
610 Salaries and Wages 61010 Salaries and Wages - Staff 610100 Salaries and Wages - Staff 2216 P/T Supplemental One Time Pays D, O, S, Y, Z
610 Salaries and Wages 61010 Salaries and Wages - Staff 610100 Salaries and Wages - Staff 2241 Support Staff Salaries Full Time D, O, S, Y, Z
610 Salaries and Wages 61010 Salaries and Wages - Staff 610100 Salaries and Wages - Staff 2242 Support Staff Salaries Part Time D, O, S, Y, Z
610 Salaries and Wages 61010 Salaries and Wages - Staff 610100 Salaries and Wages - Staff 2243 Res FT/PTSupport Staff(100% funded) D, S, Y, Z
610 Salaries and Wages 61010 Salaries and Wages - Staff 610100 Salaries and Wages - Staff 2260 Temporary A Salaries D, O, S, Y, Z
610 Salaries and Wages 61010 Salaries and Wages - Staff 610100 Salaries and Wages - Staff 2262 Educ Schlp Fellow Recipient D, S, Y, Z
610 Salaries and Wages 61010 Salaries and Wages - Staff 610100 Salaries and Wages - Staff 2263 Research Vacation Payout D, S, Y, Z
610 Salaries and Wages 61020 Salaries and Wages - Student         D, O, S, Y, Z
610 Salaries and Wages 61020 Salaries and Wages - Student 610200 Salaries and Wages - Student     D, O, S, Y, Z
610 Salaries and Wages 61020 Salaries and Wages - Student 610200 Salaries and Wages - Student 2410 Graduate Teaching Asst Salary D, S, Y, Z
610 Salaries and Wages 61020 Salaries and Wages - Student 610200 Salaries and Wages - Student 2411 Doctoral Teaching Fellow Salary D, S, Y, Z
610 Salaries and Wages 61020 Salaries and Wages - Student 610200 Salaries and Wages - Student 2412 Graduate Assistant Salary D, S, Y, Z
610 Salaries and Wages 61020 Salaries and Wages - Student 610200 Salaries and Wages - Student 2420 Graduate Research Asst Salary D, S, Y, Z
610 Salaries and Wages 61020 Salaries and Wages - Student 610200 Salaries and Wages - Student 2421 Federally Funded Doctoral Fellow D, S, Y, Z
610 Salaries and Wages 61020 Salaries and Wages - Student 610200 Salaries and Wages - Student 2422 Doctoral Research Fellow Salary D, S, Y, Z
610 Salaries and Wages 61020 Salaries and Wages - Student 610200 Salaries and Wages - Student 2430 Federal Work Study Program Salaries D, S, Y, Z
610 Salaries and Wages 61020 Salaries and Wages - Student 610200 Salaries and Wages - Student 2450 Student Salaries D, O, S, Y, Z
610 Salaries and Wages 61020 Salaries and Wages - Student 610200 Salaries and Wages - Student 2460 Federal Funded PreDoctoral Fellow D, S, Y, Z
610 Salaries and Wages 61030 Salaries and Wages - Union         D, O, S, Y, Z
610 Salaries and Wages 61030 Salaries and Wages - Union 610300 Salaries and Wages - Union     D, O, S, Y, Z
610 Salaries and Wages 61030 Salaries and Wages - Union 610300 Salaries and Wages - Union 2510 Custodial Salaries D, S, Y, Z
610 Salaries and Wages 61030 Salaries and Wages - Union 610300 Salaries and Wages - Union 2512 Custodial Part Time D, S, Y, Z
610 Salaries and Wages 61030 Salaries and Wages - Union 610300 Salaries and Wages - Union 2525 Maintenance Salaries D, S, Y, Z
610 Salaries and Wages 61030 Salaries and Wages - Union 610300 Salaries and Wages - Union 2550 Engineer Salaries D, S, Y, Z
610 Salaries and Wages 61030 Salaries and Wages - Union 610300 Salaries and Wages - Union 2610 Regular Admin Overtime Salaries D, S, Y, Z
610 Salaries and Wages 61030 Salaries and Wages - Union 610300 Salaries and Wages - Union 2620 Support Staff Overtime Salaries D, O, S, Y, Z
610 Salaries and Wages 61030 Salaries and Wages - Union 610300 Salaries and Wages - Union 2621 Police Shift Differential D, S, Y, Z
610 Salaries and Wages 61030 Salaries and Wages - Union 610300 Salaries and Wages - Union 2630 Custodial Overtime Salaries D, S, Y, Z
610 Salaries and Wages 61030 Salaries and Wages - Union 610300 Salaries and Wages - Union 2631 Custodial Shift Differential D, S, Y, Z
610 Salaries and Wages 61030 Salaries and Wages - Union 610300 Salaries and Wages - Union 2632 Custodial Part Time Overtime D, S, Y, Z
610 Salaries and Wages 61030 Salaries and Wages - Union 610300 Salaries and Wages - Union 2633 Custodial Part Time Shift Diff D, S, Y, Z
610 Salaries and Wages 61030 Salaries and Wages - Union 610300 Salaries and Wages - Union 2640 Maintenance Overtime Salaries D, S, Y, Z
610 Salaries and Wages 61030 Salaries and Wages - Union 610300 Salaries and Wages - Union 2641 Maintenance Shift Differential D, S, Y, Z
610 Salaries and Wages 61030 Salaries and Wages - Union 610300 Salaries and Wages - Union 2650 Engineer Overtime Salaries D, S, Y, Z
610 Salaries and Wages 61030 Salaries and Wages - Union 610300 Salaries and Wages - Union 2651 Engineer Shift Differential D, S, Y, Z
610 Salaries and Wages 61030 Salaries and Wages - Union 610300 Salaries and Wages - Union 2660 Other Overtime Salaries D, S, Y, Z
610 Salaries and Wages 61040 Salaries and Wages - Other         D, O, S, Y, Z
610 Salaries and Wages 61040 Salaries and Wages - Other 610400 Salaries and Wages - Other     D, O, S, Y, Z
610 Salaries and Wages 61040 Salaries and Wages - Other 610400 Salaries and Wages - Other 2800 Prior Year Payroll Expense D, S, Y, Z
610 Salaries and Wages 61040 Salaries and Wages - Other 610400 Salaries and Wages - Other 2850 Lasped Salary Expense D, S, Y, Z
610 Salaries and Wages 61040 Salaries and Wages - Other 610400 Salaries and Wages - Other 2880 Taxable Tuition - Cash D, O, S, Y, Z
610 Salaries and Wages 61040 Salaries and Wages - Other 610400 Salaries and Wages - Other 2881 Taxable LTD Offset D, O, S, Y, Z
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, Y, Z
610 Salaries and Wages 61040 Salaries and Wages - Other 610400 Salaries and Wages - Other 3792 Salary Increase Pool D, S, Y, Z
610 Salaries and Wages 61040 Salaries and Wages - Other 610400 Salaries and Wages - Other 4993 Budget Development-Salaries D, O, S, Y, Z
620 Benefits             D, O, S, Y, Z
620 Benefits 62000 Benefits         D, O, S, Y, Z
620 Benefits 62000 Benefits 620000 Benefits     D, O, S, Y, Z
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, Y, Z
620 Benefits 62000 Benefits 620000 Benefits 2912 Life Insurance O
620 Benefits 62000 Benefits 620000 Benefits 2913 Workers Compensation Insurance O
620 Benefits 62000 Benefits 620000 Benefits 2914 Commuter Benefit Service Fee O
620 Benefits 62000 Benefits 620000 Benefits 2915 FSA Benefit Service Fee O
620 Benefits 62000 Benefits 620000 Benefits 2915 Salary Benefit FT Labor Hrly Alloc S
620 Benefits 62000 Benefits 620000 Benefits 2916 Fringe Accrual D, O, S, Y, Z
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, Y, Z
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, Y, Z
710 Other Expense             D, O, P, Q, S, T, U, V, W, Y, Z
710 Other Expense 71000 Other Expense         D, O, P, S, Y, Z
710 Other Expense 71000 Other Expense 710000 Other Expense     D, O, P, S, Y, Z
710 Other Expense 71000 Other Expense 710000 Other Expense 3331 Sports Camp - Food D, S, Y, Z
710 Other Expense 71000 Other Expense 710000 Other Expense 3332 Sports Camp - Misc Expense D, S, Y, Z
710 Other Expense 71000 Other Expense 710000 Other Expense 3333 Sports Camp - Equipment / Uniforms D, S, Y, Z
710 Other Expense 71000 Other Expense 710000 Other Expense 3334 Sports Camp - Officials D, S, Y, Z
710 Other Expense 71000 Other Expense 710000 Other Expense 3335 Sports Camp Transportation D, S, Y, Z
710 Other Expense 71000 Other Expense 710000 Other Expense 3444 Honoraria D, O, S, Y, Z
710 Other Expense 71000 Other Expense 710000 Other Expense 3601 Student Athlete Medical Expenses D, S, Y, Z
710 Other Expense 71000 Other Expense 710000 Other Expense 3612 Speakers Expense D, S, Y, Z
710 Other Expense 71000 Other Expense 710000 Other Expense 3613 Awards Expense D, O, S, Y, Z
710 Other Expense 71000 Other Expense 710000 Other Expense 3614 Accreditation Expense D, S, Y, Z
710 Other Expense 71000 Other Expense 710000 Other Expense 3615 Real Estate Expense D, S, Y, Z
710 Other Expense 71000 Other Expense 710000 Other Expense 3616 Actuarial Valuation D, S, Y, Z
710 Other Expense 71000 Other Expense 710000 Other Expense 3617 Audit Adjustments D, S, Y, Z
710 Other Expense 71000 Other Expense 710000 Other Expense 3618 Fines & Penalties D, S, Y, Z
710 Other Expense 71000 Other Expense 710000 Other Expense 3634 Credit Card Fees D, S, Y, Z
710 Other Expense 71000 Other Expense 710000 Other Expense 3637 Exhibition Expense D, S, Y, Z
710 Other Expense 71000 Other Expense 710000 Other Expense 3638 Merchandise Cost D, O, S, Y, Z
710 Other Expense 71000 Other Expense 710000 Other Expense 3639 Royalties D, S, Y, Z
710 Other Expense 71000 Other Expense 710000 Other Expense 3640 Employee Moving Expense D, S, Y, Z
710 Other Expense 71000 Other Expense 710000 Other Expense 3642 Record Storage Expense D, O, S, Y, Z
710 Other Expense 71000 Other Expense 710000 Other Expense 3666 Qualification Expense D, S, Y, Z
710 Other Expense 71000 Other Expense 710000 Other Expense 3667 Contributions/Donation Expense D, O, S, Y, Z
710 Other Expense 71000 Other Expense 710000 Other Expense 3668 Teacher Certification-Rev&Exp D, S, Y, Z
710 Other Expense 71000 Other Expense 710000 Other Expense 3669 Uniform Expense D, S, Y, Z
710 Other Expense 71000 Other Expense 710000 Other Expense 3670 Participant Expense D, S, Y, Z
710 Other Expense 71000 Other Expense 710000 Other Expense 3672 Vehicle Gasoline D, O, S, Y, Z
710 Other Expense 71000 Other Expense 710000 Other Expense 3675 Renovation Expense D, S, Y, Z
710 Other Expense 71000 Other Expense 710000 Other Expense 3676 Artwork-Conservation & Repair D, S, Y, Z
710 Other Expense 71000 Other Expense 710000 Other Expense 3677 Banquet Tables/Sponsorship Expense D, O, S, Y, Z
710 Other Expense 71000 Other Expense 710000 Other Expense 3678 Accretion Expense (FIN 47) D, P, S, Y, Z
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, Y, Z
710 Other Expense 71000 Other Expense 710000 Other Expense 3685 Tuition Payments D, S, Y, Z
710 Other Expense 71000 Other Expense 710000 Other Expense 3696 Parking Charges - Non Travel D, S, Y, Z
710 Other Expense 71000 Other Expense 710000 Other Expense 3697 Prior Year Account Adjustments D, S, Y, Z
710 Other Expense 71000 Other Expense 710000 Other Expense 3698 Petty Cash Expense D, O, S, Y, Z
710 Other Expense 71000 Other Expense 710000 Other Expense 3699 Miscellaneous Expense D, O, S, Y, Z
710 Other Expense 71000 Other Expense 710000 Other Expense 3700 Research Clean Up D, S, Y, Z
710 Other Expense 71000 Other Expense 710000 Other Expense 3706 Collection Costs D, O, S, Y, Z
710 Other Expense 71000 Other Expense 710000 Other Expense 3707 Late/penalty Costs D, S, Y, Z
710 Other Expense 71000 Other Expense 710000 Other Expense 3708 Loan Interest Canceled D, S, Y, Z
710 Other Expense 71000 Other Expense 710000 Other Expense 3711 Collection Expense Recovery D, S, Y, Z
710 Other Expense 71000 Other Expense 710000 Other Expense 3715 Legal Settlements D, S, Y, Z
710 Other Expense 71000 Other Expense 710000 Other Expense 3720 Guarantees D, S, Y, Z
710 Other Expense 71000 Other Expense 710000 Other Expense 3725 Assessments D, S, Y, Z
710 Other Expense 71000 Other Expense 710000 Other Expense 3731 Ground Lease Costs Amortization D, Y, Z
710 Other Expense 71000 Other Expense 710000 Other Expense 3736 Loss on Disposal of Assets D, S, Y, Z
710 Other Expense 71000 Other Expense 710000 Other Expense 3760 Patent Expense D, S, Y, Z
710 Other Expense 71000 Other Expense 710000 Other Expense 3765 Game Expense D, S, Y, Z
710 Other Expense 71000 Other Expense 710000 Other Expense 3791 Academic Development D, S, Y, Z
710 Other Expense 71000 Other Expense 710000 Other Expense 3793 Strategic Investments D, S, Y, Z
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 3997 Return of Capital Y
710 Other Expense 71000 Other Expense 710000 Other Expense 4258 Educational Support Expense D, S, Y, Z
710 Other Expense 71000 Other Expense 710000 Other Expense 4991 Carryforward Spend D, S, Y, Z
710 Other Expense 71000 Other Expense 710000 Other Expense 4996 Research Buy Out Budget D, S, Y, Z
710 Other Expense 71000 Other Expense 710000 Other Expense 4997 Deficit Coverage D, O, S, Y, Z
710 Other Expense 71000 Other Expense 710000 Other Expense 4999 Pooled Budget D, O, S, Y, Z
710 Other Expense 71000 Other Expense 710000 Other Expense 7054 Prior Yr Fund Balance Carryforward D, S, Y, Z
710 Other Expense 71000 Other Expense 710000 Other Expense 7777 C/R Rule Code for Budget D, S, Y, Z
710 Other Expense 71002 Advertising         D, O, S, Y, Z
710 Other Expense 71002 Advertising 710020 Advertising     D, O, S, Y, Z
710 Other Expense 71002 Advertising 710020 Advertising 3625 Advertising Expense D, S, Y, Z
710 Other Expense 71002 Advertising 710020 Advertising 3626 Photo Expense D, O, S, Y, Z
710 Other Expense 71002 Advertising 710020 Advertising 3628 Commissions D, S, Y, Z
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 3913 Website Search Engine Optimization D, O, S
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         D, O, S, Y, Z
710 Other Expense 71004 Bad Debts 710040 Bad Debts     D, O, S, Y, Z
710 Other Expense 71004 Bad Debts 710040 Bad Debts 3703 Bad Debt Exp - Research D, S, Y, Z
710 Other Expense 71004 Bad Debts 710040 Bad Debts 3705 Bad Debt Expense D, O, S, Y, Z
710 Other Expense 71006 Dues, Memberships & Licenses         D, O, S, Y, Z
710 Other Expense 71006 Dues, Memberships & Licenses 710060 Dues, Memberships & Licenses     D, O, S, Y, Z
710 Other Expense 71006 Dues, Memberships & Licenses 710060 Dues, Memberships & Licenses 3155 Dues Expense D, O, S, Y, Z
710 Other Expense 71006 Dues, Memberships & Licenses 710060 Dues, Memberships & Licenses 3160 Memberships Expense D, O, S, Y, Z
710 Other Expense 71006 Dues, Memberships & Licenses 710060 Dues, Memberships & Licenses 3165 Licenses Expense D, O, S, Y, Z
710 Other Expense 71008 Expense Recovery         D, O, S, Y, Z
710 Other Expense 71008 Expense Recovery 710080 Expense Recovery     D, O, S, Y, Z
710 Other Expense 71008 Expense Recovery 710080 Expense Recovery 4255 Dean's Tax D, S, Y, Z
710 Other Expense 71008 Expense Recovery 710080 Expense Recovery 4256 Physician Billing Charge D, S, Y, Z
710 Other Expense 71008 Expense Recovery 710080 Expense Recovery 4257 CPG Administrative Overhead D, S, Y, Z
710 Other Expense 71008 Expense Recovery 710080 Expense Recovery 4262 Departmental Overhead D, S, Y, Z
710 Other Expense 71008 Expense Recovery 710080 Expense Recovery 8007 COM - Expense Recovery D, S, Y, Z
710 Other Expense 71008 Expense Recovery 710080 Expense Recovery 8010 Expense Recovery-Internal Charges D, O, S, Y, Z
710 Other Expense 71008 Expense Recovery 710080 Expense Recovery 8011 Expense Recovery-External Charges D, O, S, Y, Z
710 Other Expense 71008 Expense Recovery 710080 Expense Recovery 8013 DU/PHEC IC Grant Recovery S
710 Other Expense 71008 Expense Recovery 710080 Expense Recovery 8013 IC Grant Recoveries D, Y, Z
710 Other Expense 71008 Expense Recovery 710080 Expense Recovery 8014 DU/ANS/DU IC General Recovery D, O
710 Other Expense 71008 Expense Recovery 710080 Expense Recovery 8014 DU/PHEC/ANS IC General Recovery S, Y, Z
710 Other Expense 71008 Expense Recovery 710080 Expense Recovery 8016 Program Income Expense Credit D, S, Y
710 Other Expense 71008 Expense Recovery 710082 Designated Overhead Recovery     D, S, Y, Z
710 Other Expense 71008 Expense Recovery 710082 Designated Overhead Recovery 8012 Designated Overhead Recovery D, S, Y, Z
710 Other Expense 71012 Indirect Costs-Research         D, S, Y, Z
710 Other Expense 71012 Indirect Costs-Research 710120 Indirect Costs-Research     D, S, Y, Z
710 Other Expense 71012 Indirect Costs-Research 710120 Indirect Costs-Research 7001 Indirect Cost Calculation D, S, Y, Z
710 Other Expense 71014 Insurance         D, O, S, Y, Z
710 Other Expense 71014 Insurance 710140 Insurance     D, O, S, Y, Z
710 Other Expense 71014 Insurance 710140 Insurance 3399 Malpractice Insurance Premiums D, Y, Z
710 Other Expense 71014 Insurance 710140 Insurance 3399 RRG Insurance Premiums S
710 Other Expense 71014 Insurance 710140 Insurance 3421 Insurance Premium-Primary D, O, S, Y, Z
710 Other Expense 71014 Insurance 710140 Insurance 3422 Insurance Premiums-Excess D, O, S, Y, Z
710 Other Expense 71014 Insurance 710140 Insurance 3423 Brokers Fee D, O, S, Y, Z
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, S, Y, Z
710 Other Expense 71014 Insurance 710140 Insurance 3426 Loss Fund D, O, S, Y, Z
710 Other Expense 71014 Insurance 710140 Insurance 3427 Claims Admin Expenses D, O, S, Y, Z
710 Other Expense 71014 Insurance 710140 Insurance 3428 Other Insurance Expenses D, O, S, Y, Z
710 Other Expense 71016 Printing and Mailing         D, O, S, Y, Z
710 Other Expense 71016 Printing and Mailing 710160 Printing and Mailing     D, O, S, Y, Z
710 Other Expense 71016 Printing and Mailing 710160 Printing and Mailing 3210 Printing Expense D, O, S, Y, Z
710 Other Expense 71016 Printing and Mailing 710160 Printing and Mailing 3220 Publications Expense D, S, Y, Z
710 Other Expense 71016 Printing and Mailing 710160 Printing and Mailing 3230 Copy Charges D, S, Y, Z
710 Other Expense 71016 Printing and Mailing 710160 Printing and Mailing 3235 Copy Paper Expense D, S, Y, Z
710 Other Expense 71016 Printing and Mailing 710160 Printing and Mailing 3240 Catalogue/Brochure Expense D, S, Y, Z
710 Other Expense 71016 Printing and Mailing 710160 Printing and Mailing 3255 First Class Postage Expense D, O, S, Y, Z
710 Other Expense 71016 Printing and Mailing 710160 Printing and Mailing 3256 Postage Meter Expense D, O, S, Y, Z
710 Other Expense 71016 Printing and Mailing 710160 Printing and Mailing 3257 3rd Class Postage D, S, Y, Z
710 Other Expense 71016 Printing and Mailing 710160 Printing and Mailing 3258 Express Mail D, S, Y, Z
710 Other Expense 71016 Printing and Mailing 710160 Printing and Mailing 3259 Shipping D, O, S, Y, Z
710 Other Expense 71016 Printing and Mailing 710160 Printing and Mailing 3260 Business Reply Postage Expense D, S, Y, Z
710 Other Expense 71016 Printing and Mailing 710160 Printing and Mailing 3265 International Mail Postage Expense D, S, Y, Z
710 Other Expense 71016 Printing and Mailing 710160 Printing and Mailing 3270 Permit Postage Expense D, S, Y, Z
710 Other Expense 71016 Printing and Mailing 710160 Printing and Mailing 3275 Other Postage Expense D, O, S, Y, Z
710 Other Expense 71016 Printing and Mailing 710160 Printing and Mailing 3276 Mail House Services D, S, Y, Z
710 Other Expense 71016 Printing and Mailing 710160 Printing and Mailing 3277 Mail List Rental D, S, Y, Z
710 Other Expense 71016 Printing and Mailing 710160 Printing and Mailing 3280 Postage Due D, O, S, Y, Z
710 Other Expense 71018 Recruiting         D, O, S, Y, Z
710 Other Expense 71018 Recruiting 710180 Recruiting     D, O, S, Y, Z
710 Other Expense 71018 Recruiting 710180 Recruiting 3651 Athletics Recruiting Other D, S, Y, Z
710 Other Expense 71018 Recruiting 710180 Recruiting 3655 Recruiting Expense Faculty & Staff D, O, S, Y, Z
710 Other Expense 71018 Recruiting 710180 Recruiting 3660 Recruiting Expense Student D, O, S, Y, Z
710 Other Expense 71020 Service Department Charges         D, O, S, Y, Z
710 Other Expense 71020 Service Department Charges 710200 Service Department Charges     D, O, S, Y, Z
710 Other Expense 71020 Service Department Charges 710200 Service Department Charges 4001 EHS Services D, S, Y, Z
710 Other Expense 71020 Service Department Charges 710200 Service Department Charges 4002 Paul Peck Rental Charges D, S, Y, Z
710 Other Expense 71020 Service Department Charges 710200 Service Department Charges 4003 219 N Broad St. Rental Charges D, S, Y, Z
710 Other Expense 71020 Service Department Charges 710200 Service Department Charges 4004 ANS Research Usage D, S, Y, Z
710 Other Expense 71020 Service Department Charges 710200 Service Department Charges 4005 Athletic Dept Charges D, O, S, Y, Z
710 Other Expense 71020 Service Department Charges 710200 Service Department Charges 4006 PCER Vehicle Usage D, S, Y, Z
710 Other Expense 71020 Service Department Charges 710200 Service Department Charges 4007 PCER Boat Usage D, S, Y, Z
710 Other Expense 71020 Service Department Charges 710200 Service Department Charges 4008 PCER Color Copier Usage D, S, Y, Z
710 Other Expense 71020 Service Department Charges 710200 Service Department Charges 4009 Academy Copiers Usage D, S, Y, Z
710 Other Expense 71020 Service Department Charges 710200 Service Department Charges 4010 Printing/Dupl Svcs Charges D, O, S, Y, Z
710 Other Expense 71020 Service Department Charges 710200 Service Department Charges 4012 Designated Overhead Charge D, S, Y, Z
710 Other Expense 71020 Service Department Charges 710200 Service Department Charges 4013 Athletic Dept Charges-Sports Camps D, S, Y, Z
710 Other Expense 71020 Service Department Charges 710200 Service Department Charges 4015 Copy Card Services Charge D, S, Y, Z
710 Other Expense 71020 Service Department Charges 710200 Service Department Charges 4016 ANS Mailroom Charges D, S, Y, Z
710 Other Expense 71020 Service Department Charges 710200 Service Department Charges 4017 ANS Building Ops Charges D, S, Y, Z
710 Other Expense 71020 Service Department Charges 710200 Service Department Charges 4018 ANS Event Charges D, S, Y, Z
710 Other Expense 71020 Service Department Charges 710200 Service Department Charges 4019 ANS Information Technology Charges D, S, Y, Z
710 Other Expense 71020 Service Department Charges 710200 Service Department Charges 4020 Telecommunications Charges D, O, S, Y, Z
710 Other Expense 71020 Service Department Charges 710200 Service Department Charges 4025 Instructional Media Charges D, O, S, Y, Z
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 4030 Postage Charges D, O, S, Y, Z
710 Other Expense 71020 Service Department Charges 710200 Service Department Charges 4035 DUTV Charges D, S, Y, Z
710 Other Expense 71020 Service Department Charges 710200 Service Department Charges 4040 Food Service Charges D, O, S, Y, Z
710 Other Expense 71020 Service Department Charges 710200 Service Department Charges 4041 Entertainment Expenses D, S, Y, Z
710 Other Expense 71020 Service Department Charges 710200 Service Department Charges 4045 Faculty Club Charges D, O, S, Y, Z
710 Other Expense 71020 Service Department Charges 710200 Service Department Charges 4050 Univ Store Charges D, S, Y, Z
710 Other Expense 71020 Service Department Charges 710200 Service Department Charges 4055 Calhoun Lab Charges D, S, Y, Z
710 Other Expense 71020 Service Department Charges 710200 Service Department Charges 4060 Security Charges D, S, Y, Z
710 Other Expense 71020 Service Department Charges 710200 Service Department Charges 4061 Parking Charges D, S, Y, Z
710 Other Expense 71020 Service Department Charges 710200 Service Department Charges 4062 Security Installations D, S, Y, Z
710 Other Expense 71020 Service Department Charges 710200 Service Department Charges 4065 HR Expense Reallocation D, O, S, Y, Z
710 Other Expense 71020 Service Department Charges 710200 Service Department Charges 4072 IRT Networking Charges D, O, S, Y, Z
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, Y, Z
710 Other Expense 71020 Service Department Charges 710200 Service Department Charges 4090 Maintenance Service Charges D, O, S, Y, Z
710 Other Expense 71020 Service Department Charges 710200 Service Department Charges 4091 Transportation Charges D, S, Y, Z
710 Other Expense 71020 Service Department Charges 710200 Service Department Charges 4092 Facilities Cost Allocation D, S, Y, Z
710 Other Expense 71020 Service Department Charges 710200 Service Department Charges 4095 Fac Mgt Proj Management Fee D, S, Y, Z
710 Other Expense 71020 Service Department Charges 710200 Service Department Charges 4098 Fac Mgt Project Materials Chg D, S, Y, Z
710 Other Expense 71020 Service Department Charges 710200 Service Department Charges 4100 Custodial Service Charges D, S, Y, Z
710 Other Expense 71020 Service Department Charges 710200 Service Department Charges 4102 Triangle-Advertising Charges D, S, Y, Z
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, Y, Z
710 Other Expense 71020 Service Department Charges 710200 Service Department Charges 4120 Miscellaneous Departmental Charges D, O, S, Y, Z
710 Other Expense 71020 Service Department Charges 710200 Service Department Charges 4125 Utility Charges D, S, Y, Z
710 Other Expense 71020 Service Department Charges 710200 Service Department Charges 4130 Planning and Design Charges D, S, Y, Z
710 Other Expense 71020 Service Department Charges 710200 Service Department Charges 4135 Mandell Theatre Service Charges D, S, Y, Z
710 Other Expense 71020 Service Department Charges 710200 Service Department Charges 4136 Performing Arts Service Charges D, S, Y
710 Other Expense 71020 Service Department Charges 710200 Service Department Charges 4140 Chemistry Supplies Service Chgs D, S, Y, Z
710 Other Expense 71020 Service Department Charges 710200 Service Department Charges 4145 Special Services Event Mgt Fee D, O, S, Y, Z
710 Other Expense 71020 Service Department Charges 710200 Service Department Charges 4150 Residence Hall Service Chgs D, S, Y, Z
710 Other Expense 71020 Service Department Charges 710200 Service Department Charges 4152 Conference Services Service Chgs D, S, Y, Z
710 Other Expense 71020 Service Department Charges 710200 Service Department Charges 4160 HRM Service Department Charges D, S, Y, Z
710 Other Expense 71020 Service Department Charges 710200 Service Department Charges 4165 Animal Charges D, S, Y, Z
710 Other Expense 71020 Service Department Charges 710200 Service Department Charges 4170 IRB Recharge D, S, Y, Z
710 Other Expense 71020 Service Department Charges 710200 Service Department Charges 4175 Glassware Charges D, S, Y, Z
710 Other Expense 71020 Service Department Charges 710200 Service Department Charges 4185 DUST Service Dept Charge D, O, S, Y, Z
710 Other Expense 71020 Service Department Charges 710200 Service Department Charges 4190 ID Card Service Dept Charge D, S, Y, Z
710 Other Expense 71020 Service Department Charges 710200 Service Department Charges 4195 Univ Communications Advertising Chg D, S, Y, Z
710 Other Expense 71020 Service Department Charges 710200 Service Department Charges 4196 iSchool Lab Charge D, S, Y, Z
710 Other Expense 71020 Service Department Charges 710200 Service Department Charges 4197 Drexel Magazine Advertising Charges D, S, Y, Z
710 Other Expense 71020 Service Department Charges 710200 Service Department Charges 4198 Fleet Management Program D, S, Y, Z
 710 Other Expenses  71020 Service Department Charges 710200 Service Department Charges 4300 Building Rent Allocation D, S, O, Y, Z
710 Other Expense 71024 Special Events         O
710 Other Expense 71024 Special Events 710240 Special Events     O
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         D, S, Y, Z
710 Other Expense 71026 Student Loans 710260 Student Loans     D, S, Y, Z
710 Other Expense 71026 Student Loans 710260 Student Loans 4561 Loans Canceled-Death D, S, Y, Z
710 Other Expense 71026 Student Loans 710260 Student Loans 4569 Defaulted Loans:Principal&Interest D, S, Y, Z
710 Other Expense 71028 Training and Development         D, O, S, Y, Z
710 Other Expense 71028 Training and Development 710280 Training and Development     D, O, S, Y, Z
710 Other Expense 71028 Training and Development 710280 Training and Development 3645 Staff Development Expense D, O, S, Y, Z
710 Other Expense 71028 Training and Development 710280 Training and Development 3648 Student Professional Development Ex D, S, Y, Z
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         D, O, P, Q, S, T, U, V, W, Y, Z
710 Other Expense 71030 Taxes 710300 Taxes     D, O, P, Q, S, T, U, V, W, Y, Z
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, Y, Z
710 Other Expense 71030 Taxes 710300 Taxes 3621 Other Taxes D, O, P, Q, S, T, U, V, W, Y, Z
710 Other Expense 71030 Taxes 710300 Taxes 3632 Federal Tax (API) D, S, Y, Z
710 Other Expense 71030 Taxes 710300 Taxes 3635 PILOT Program Expense D, S, Y, Z
710 Other Expense 71030 Taxes 710300 Taxes 3643 UBIT Federal Taxes D, S, Y, Z
710 Other Expense 71032 Books, Subscriptions & Periodicals         D, O, S, Y, Z
710 Other Expense 71032 Books, Subscriptions & Periodicals 710320 Books, Subscriptions & Periodicals     D, O, S, Y, Z
710 Other Expense 71032 Books, Subscriptions & Periodicals 710320 Books, Subscriptions & Periodicals 3110 Books Expense D, O, S, Y, Z
710 Other Expense 71032 Books, Subscriptions & Periodicals 710320 Books, Subscriptions & Periodicals 3114 Leased Books D, S, Y, Z
710 Other Expense 71032 Books, Subscriptions & Periodicals 710320 Books, Subscriptions & Periodicals 3115 Serial Subscription Books D, S, Y, Z
710 Other Expense 71032 Books, Subscriptions & Periodicals 710320 Books, Subscriptions & Periodicals 3120 Subscriptions Expense D, O, S, Y, Z
710 Other Expense 71032 Books, Subscriptions & Periodicals 710320 Books, Subscriptions & Periodicals 3130 Periodicals Expense D, S, Y, Z
710 Other Expense 71032 Books, Subscriptions & Periodicals 710320 Books, Subscriptions & Periodicals 3132 Law Review Journals D, S, Y, Z
710 Other Expense 71032 Books, Subscriptions & Periodicals 710320 Books, Subscriptions & Periodicals 3140 Microfilms Expense D, S, Y, Z
710 Other Expense 71032 Books, Subscriptions & Periodicals 710320 Books, Subscriptions & Periodicals 3141 Library Binding Expense D, S, Y, Z
710 Other Expense 71032 Books, Subscriptions & Periodicals 710320 Books, Subscriptions & Periodicals 3143 Bibliographic Services D, S, Y, Z
710 Other Expense 71032 Books, Subscriptions & Periodicals 710320 Books, Subscriptions & Periodicals 3144 Interlibrary Loans & Delivery D, S, Y, Z
710 Other Expense 71032 Books, Subscriptions & Periodicals 710320 Books, Subscriptions & Periodicals 3145 Archiving & Preservation D, S, Y, Z
720 Utilities             D, S, O, Y, Z
720 Utilities 72000 Telecommunications         D, S, O, Y, Z
720 Utilities 72000 Telecommunications 720000 Telecommunications     D, S, O, Y, Z
720 Utilities 72000 Telecommunications 720000 Telecommunications 3051 Communication Equipment D, S, O, Y, Z
720 Utilities 72000 Telecommunications 720000 Telecommunications 3052 Local Telephone Expense D, S, O, Y, Z
720 Utilities 72000 Telecommunications 720000 Telecommunications 3053 Communications Service Expense D, S, O, Y, Z
720 Utilities 72000 Telecommunications 720000 Telecommunications 3054 Long Distance Telephone Exp D, S, Y, Z
720 Utilities 72000 Telecommunications 720000 Telecommunications 3055 Other Telephone Exp D, S, O, Y, Z
720 Utilities 72000 Telecommunications 720000 Telecommunications 3936 Telemarketing O
720 Utilities 72000 Telecommunications 720000 Telecommunications 3937 Call Center O
720 Utilities 72002 Utilities         D, S, O, Y, Z
720 Utilities 72002 Utilities 720020 Utilities     D, S, O, Y, Z
720 Utilities 72002 Utilities 720020 Utilities 3505 Gas Expense D, S, O, Y, Z
720 Utilities 72002 Utilities 720020 Utilities 3510 Steam Expense D, S, Y, Z
720 Utilities 72002 Utilities 720020 Utilities 3515 Electric Expense D, S, O, Y, Z
720 Utilities 72002 Utilities 720020 Utilities 3520 Water & Sewer Expense D, S, O, Y, Z
720 Utilities 72002 Utilities 720020 Utilities 3525 Oil Expense D, S, Y, Z
740 Supplies and Equipment             D, S, O, Y, Z
740 Supplies and Equipment 74002 Rental/Leases - Equipment         D, S, O, Y, Z
740 Supplies and Equipment 74002 Rental/Leases - Equipment 740020 Rental/Leases - Equipment     D, S, O, Y, Z
740 Supplies and Equipment 74002 Rental/Leases - Equipment 740020 Rental/Leases - Equipment 3355 Equipment Lease/Rental Expense D, S, O, Y, Z
740 Supplies and Equipment 74002 Rental/Leases - Equipment 740020 Rental/Leases - Equipment 3360 Computer Lease/Rental Expense D, S, Y, Z
740 Supplies and Equipment 74004 Supplies         D, S, O, Y, Z
740 Supplies and Equipment 74004 Supplies 740040 Supplies     D, S, O, Y, Z
740 Supplies and Equipment 74004 Supplies 740040 Supplies 3011 Office Supplies Expense D, S, O, Y, Z
740 Supplies and Equipment 74004 Supplies 740040 Supplies 3012 Lab Supplies Expense D, S, Y, Z
740 Supplies and Equipment 74004 Supplies 740040 Supplies 3013 Res Exp - Live Specimens D, S, Y, Z
740 Supplies and Equipment 74004 Supplies 740040 Supplies 3016 Instructional Supplies Expense D, S, Y, Z
740 Supplies and Equipment 74004 Supplies 740040 Supplies 3017 Other Supplies Expense D, S, O, Y, Z
740 Supplies and Equipment 74004 Supplies 740040 Supplies 3018 Computer Supplies D, S, O, Y, Z
740 Supplies and Equipment 74004 Supplies 740040 Supplies 3142 AV and Audio Material D, S, Y, Z
740 Supplies and Equipment 74004 Supplies 740040 Supplies 3701 Animal Expenses D
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, Y, Z
740 Supplies and Equipment 74004 Supplies 740040 Supplies 4204 Patient Care - Clinical Trials D, S, Y, Z
740 Supplies and Equipment 74006 Minor Equipment         D, S, O, Y, Z
740 Supplies and Equipment 74006 Minor Equipment 740060 Minor Equipment     D, S, O, Y, Z
740 Supplies and Equipment 74006 Minor Equipment 740060 Minor Equipment 3801 Athletic Equipment / Uniforms D, S, Y, Z
740 Supplies and Equipment 74006 Minor Equipment 740060 Minor Equipment 3802 Athletic Facility Equipment D, S, Y, Z
740 Supplies and Equipment 74006 Minor Equipment 740060 Minor Equipment 3810 Office Furniture/Equip Exp < $5,000 D, S, O, Y, Z
740 Supplies and Equipment 74006 Minor Equipment 740060 Minor Equipment 3816 Lab Equipment < $5,000 D, S, O, Y, Z
740 Supplies and Equipment 74006 Minor Equipment 740060 Minor Equipment 3820 Maintenance Equipment Exp < $5,000 D, S, O, Y, Z
740 Supplies and Equipment 74006 Minor Equipment 740060 Minor Equipment 3830 Software/Computer Equip Exp <$5,000 D, S, O, Y, Z
740 Supplies and Equipment 74006 Minor Equipment 740060 Minor Equipment 3840 Other Equipment Exp < $5,000 D, S, O, Y, Z
750 Software and Licenses             D, O, S, Y, Z
750 Software and Licenses 75000 Software and Licenses         D, O, S, Y, Z
750 Software and Licenses 75000 Software and Licenses 750000 Software and Licenses     D, S, Y, Z
750 Software and Licenses 75000 Software and Licenses 750000 Software and Licenses 3111 Electronic Books Purchased D, S, Y, Z
750 Software and Licenses 75000 Software and Licenses 750000 Software and Licenses 3112 Electronic Books Licensed D, S, Y, Z
750 Software and Licenses 75000 Software and Licenses 750000 Software and Licenses 3125 Electronic Database Purchased D, S, Y, Z
750 Software and Licenses 75000 Software and Licenses 750000 Software and Licenses 3126 Electronic Database Licensed D, S, Y, Z
750 Software and Licenses 75000 Software and Licenses 750000 Software and Licenses 3135 Electronic Journals Purchased D, S, Y, Z
750 Software and Licenses 75000 Software and Licenses 750000 Software and Licenses 3136 Electronic Journals Licensed D, S, Y, Z
750 Software and Licenses 75000 Software and Licenses 750000 Software and Licenses 3138 Electronic Resources Purchased D, S, Y, Z
750 Software and Licenses 75000 Software and Licenses 750000 Software and Licenses 3139 Electronic Resources Licensed D, S, Y, Z
750 Software and Licenses 75000 Software and Licenses 750002 Rental/Leases     D, O, S, Y, Z
750 Software and Licenses 75000 Software and Licenses 750002 Rental/Leases 3365 Software Licenses & Leases D, O, S, Y, Z
750 Software and Licenses 75000 Software and Licenses 770020 Software Licenses     O
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             D, O, P, Q, S, T, U, V, W, X, Y, Z
760 Capital Expenses 76000 Capital Expenses         D, O, P, Q, S, T, U, V, W, X, Y, Z
760 Capital Expenses 76000 Capital Expenses 760000 Capital Expenses     D, O, P, Q, S, T, U, V, W, X, Y, Z
760 Capital Expenses 76000 Capital Expenses 760000 Capital Expenses 6305 Office Furniture/Equip Exp > $5,000 D, S, Y, Z
760 Capital Expenses 76000 Capital Expenses 760000 Capital Expenses 6310 Software/Computer Equip Exp >$5,000 D, O, S, Y, Z
760 Capital Expenses 76000 Capital Expenses 760000 Capital Expenses 6315 Maintenance Equipment Exp > $5,000 D, S, Y, Z
760 Capital Expenses 76000 Capital Expenses 760000 Capital Expenses 6320 Transportation Equip Exp > $5,000 D, S, Y, Z
760 Capital Expenses 76000 Capital Expenses 760000 Capital Expenses 6325 Building Equipment Exp > $5,000 D, S, Y, Z
760 Capital Expenses 76000 Capital Expenses 760000 Capital Expenses 6330 Other Equipment Exp > $5,000 D, S, Y, Z
760 Capital Expenses 76000 Capital Expenses 760000 Capital Expenses 6380 Land Purchases and Improvements D, P, Q, S, T, U, V, W, X, Y, Z
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, P, Q, S, T, U, V, W, X, Y, Z
760 Capital Expenses 76000 Capital Expenses 760000 Capital Expenses 6386 Artwork Purchases D, S, Y, Z
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, Y, Z
790 Professional Fees and Services             D, O, P, Q, S, T, U, V, W, X, Y, Z
790 Professional Fees and Services 79000 Professional Fees and Services         D, O, P, Q, S, T, U, V, W, X, Y, Z
790 Professional Fees and Services 79000 Professional Fees and Services 790000 Professional Fees     D, O, P, Q, S, T, U, V, W, X, Y, Z
790 Professional Fees and Services 79000 Professional Fees and Services 790000 Professional Fees 3403 Audit Expense D, O, P, Q, S, T, U, V, W, X, Y, Z
790 Professional Fees and Services 79000 Professional Fees and Services 790000 Professional Fees 3404 Consulting Expense D, O, P, Q, S, T, U, V, W, X, Y, Z
790 Professional Fees and Services 79000 Professional Fees and Services 790000 Professional Fees 3407 Other Management Fee Expense D, S, Y, Z
790 Professional Fees and Services 79000 Professional Fees and Services 790000 Professional Fees 3408 Non-Salaried Physician's Fees D, S, Y, Z
790 Professional Fees and Services 79000 Professional Fees and Services 790000 Professional Fees 3526 Legal Expense - Claims D, S, Y, Z
790 Professional Fees and Services 79000 Professional Fees and Services 790000 Professional Fees 3629 CWSP/SEOG Admin Fee Expense D, S, Y, Z
790 Professional Fees and Services 79000 Professional Fees and Services 790000 Professional Fees 3630 Bank Fee Expense D, O, P, Q, S, T, V, X, Y, Z
790 Professional Fees and Services 79000 Professional Fees and Services 790000 Professional Fees 3631 Investment Management Fee Expense D, S, Y, Z
790 Professional Fees and Services 79000 Professional Fees and Services 790000 Professional Fees 3636 Credit Card Commissions D, S, Y, Z
790 Professional Fees and Services 79000 Professional Fees and Services 790000 Professional Fees 3644 News Service D, S, Y, Z
790 Professional Fees and Services 79000 Professional Fees and Services 790000 Professional Fees 3663 Other Admin Fees D, P, Q, S, T, U, V, W, X, Y, Z
790 Professional Fees and Services 79000 Professional Fees and Services 790000 Professional Fees 3710 Foreign Currency Translation Adj D, S, Y, Z
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     D, O, P, Q, S, T, U, V, W, X, Y, Z
790 Professional Fees and Services 79000 Professional Fees and Services 790002 Professional Services 3402 Legal Expense - Corporate D, O, P, Q, S, T, U, V, W, X, Y, Z
790 Professional Fees and Services 79000 Professional Fees and Services 790002 Professional Services 3405 Other Professional Services Expense D, O, P, Q, S, T, U, V, W, Y, Z
790 Professional Fees and Services 79000 Professional Fees and Services 790002 Professional Services 3409 Temporary Personnel Services Fees D, O, S, Y, Z
790 Professional Fees and Services 79000 Professional Fees and Services 790002 Professional Services 3530 Athletic Officials Fee D, S, Y, Z
790 Professional Fees and Services 79000 Professional Fees and Services 790002 Professional Services 3627 Appraisal Fees D, S, Y, Z
7A0 Interest Expense             D, S, Y
7A0 Interest Expense 7A000 Interest Expense         D, S, Y
7A0 Interest Expense 7A000 Interest Expense 7A0000 Interest Expense     D, S, Y
7B0 Benefits             D, O, S, Y, Z
7B0 Benefits 7B000 Benefits         D, O, S, Y, Z
7B0 Benefits 7B000 Benefits 7B0000 Benefits     D, O, S, Y, Z
7B0 Benefits 7B000 Benefits 7B0000 Benefits 3381 Deferred Comp Benefits D, S, Y, Z
7B0 Benefits 7B000 Benefits 7B0000 Benefits 3398 HSA Employer Contribution D, S, Y, Z
7B0 Benefits 7B000 Benefits 7B0000 Benefits 3410 Worker's Compensation D, S, Y, Z
7B0 Benefits 7B000 Benefits 7B0000 Benefits 3411 Group Life Insurance D, S, Y, Z
7B0 Benefits 7B000 Benefits 7B0000 Benefits 3412 Group L/T Disability D, O, S, Y, Z
7B0 Benefits 7B000 Benefits 7B0000 Benefits 3413 Group S/T Disability D, O, S, Y, Z
7B0 Benefits 7B000 Benefits 7B0000 Benefits 3414 Defined Benefit Pension S
7B0 Benefits 7B000 Benefits 7B0000 Benefits 3415 Matching Savings Plan D, S, Y, Z
7B0 Benefits 7B000 Benefits 7B0000 Benefits 3417 Waived Fringe Benefits Expense D, S, Y, Z
7B0 Benefits 7B000 Benefits 7B0000 Benefits 3431 401(k) Expense O
7B0 Benefits 7B000 Benefits 7B0000 Benefits 3431 TIAA-CREF D, S, Y, Z
7B0 Benefits 7B000 Benefits 7B0000 Benefits 3432 Vanguard D, S, Y, Z
7B0 Benefits 7B000 Benefits 7B0000 Benefits 3433 Blue Cross Personal Choice D, O, S, Y, Z
7B0 Benefits 7B000 Benefits 7B0000 Benefits 3434 Employee Assistance Program D, S, Y, Z
7B0 Benefits 7B000 Benefits 7B0000 Benefits 3437 US Life D, S, Y, Z
7B0 Benefits 7B000 Benefits 7B0000 Benefits 3438 Life Insurance D, O, S, Y, Z
7B0 Benefits 7B000 Benefits 7B0000 Benefits 3439 Fidelity D, S, Y, Z
7B0 Benefits 7B000 Benefits 7B0000 Benefits 3447 NJ Disability Insurance D, O, S, Y, Z
7B0 Benefits 7B000 Benefits 7B0000 Benefits 3448 NJ Unemployment Tax D, O, S, Y, Z
7B0 Benefits 7B000 Benefits 7B0000 Benefits 3450 Medical Insurance Premiums D, S, Y, Z
7B0 Benefits 7B000 Benefits 7B0000 Benefits 3454 Med Insurance Premiums - Keystone D, S, Y, Z
7B0 Benefits 7B000 Benefits 7B0000 Benefits 3455 Med Insur Prem - Personal Choice D, S, Y, Z
7B0 Benefits 7B000 Benefits 7B0000 Benefits 3457 Vision D, O, S, Y, Z
7B0 Benefits 7B000 Benefits 7B0000 Benefits 3458 Prescription Drug D, S, Y, Z
7B0 Benefits 7B000 Benefits 7B0000 Benefits 3459 Dental Premium - Fee D, S, Y, Z
7B0 Benefits 7B000 Benefits 7B0000 Benefits 3462 Keystone Health Plans D, O, S, Y, Z
7B0 Benefits