For revenue collected from students for instructional fees or non-resident tuition.

For budgeting purposes only. No revenue may be recorded against this subcode.

For all instructional fees levied or collected from students enrolled for academic credit. 

For all non-resident surcharges levied or collected from students enrolled for academic credit.

For all special charges to students for current educational operating purposes, such as orientation and registration fees, transcript fees, and schedule change fees.

For all instructional charges assessed for participants in non-credit educational activities.

For all general fees levied or collected from students enrolled for academic credit. 

For fines and penalties levied or collected from students such as late fees. 

For all application fees levied or collected from students enrolled for academic credit. 

For acceptance fees levied or collected from students enrolled for academic credit. 

For revenue received from government agencies. 

For budgeting purposes only. No revenue may be recorded against this subcode.

For funds appropriated or received as instructional subsidy from the State of Ohio. 

For funds appropriated by or received from the Federal Government, such as institutional allowances applicable to Federal Trainee Grants and funds received under the Morrill act of 1890.

For funds appropriated or received from local governmental agencies for general purposes. 

For General Fund Support appropriated or received from the State of Ohio or budgeted internally by the University. 

For income received from investments of the University.

For budgeting purposes only. No revenue may be recorded against this subcode.

For income earned on endowment principal for those accounts available for general purposes of the University.

For income earned from short-term investments of current funds. 

For interest accrued on investments. 

For gains on temporary investments. 

For losses on temporary investments. 

For income received in the form of a gift, grant or contract available for general purposes of the University. 

For budgeting purposes only. No revenue may be recorded against this subcode. 

User optional subcodes to be used to record income from sales and services of Educational Activities and Auxiliary Enterprises, including Hospitals, earned from activities with individuals or entities outside the University. The Division of Accounting must be notified of the name and purpose of each subcode.

For major or intermediate budgeting purposes and activity within user optional revenue subcode. Budget and/or revenue may be recorded against this subcode.

Use subcode 050 for revenue from a single source. 

For budgeting purposes only. No revenue may be recorded against this subcode.

For system generated entries to offset account control 525, "Fund Deductions - Indirect Cost".

For use by central University only in identifying indirect cost recovery by the source of the original grant.

For use by central University only in identifying indirect cost recovery by the source of the original grant. 

For use by central University only in identifying indirect cost recovery by the source of the original grant.

User optional subcodes to be used for income from sales and services of educational and commercial type activities from one University department to another. The Division of Accounting must be notified of the name and purpose of each subcode.

For major or intermediate budgeting purposes and activity within user optional revenue subcode. Budget and/or revenue may be recorded against this subcode.