For budgeting purposes only. No expenditures may be charged to this subcode.

Budget entries for subcode 300 provide budget to all expenditures entered against subcodes 301 to 699 when budget has not been entered at either intermediate or specific subcodes within the 301-699 range.

For commercial activities in Subsidiary Ledger 3 by approval of the Office of the Controller.

User optional subcodes to be used for more detailed explanations of cost of sales. The Division of Accounting must be notified of the subcode name and purpose.

For budgeting purposes only. No expenditures may be charged to this subcode. This is an intermediate budget pool for subcodes 331-359.

For general office supplies, such as pencils, erasers, paper clips, rulers, staplers, unprinted stationery and envelopes, and stock forms.

Do not charge printed stationery, forms, or paper to be used in printing or duplicating (see subcode 504 Printing).

For expenditures in medical clinics for drugs, dressings, dental supplies, chemicals, laboratory glassware and instruments, prosthetic devices, antibiotics and serums used for human or animal patients.

For films, tapes, chemicals for laboratory use, sporting goods, test booklets, and other materials used in educational, research and public service activities other than medical clinics.

For gasoline, oil, grease, miscellaneous repair parts, and auto supplies such as spark plugs, fan belts, and mufflers necessary for the operation and maintenance of motor vehicles used for University-related business purposes only. Contracted repairs (including parts) should be charged to Equipment Repairs and Maintenance (subcode 421).

USE SUBCODE 625 for any motor vehicle supplies that relate to University-furnished automobiles used for personnel use by employees including transportation to and from work (A-21 compliance).

For supplies and materials not defined in subcodes 331-334, such as custodial supplies, building and road materials, agricultural and gardening supplies, wearing apparel, data processing supplies, and food, except for any food items/supplies used for meetings and entertainment.

USE SUBCODE 608 for food items/supplies used for meetings and entertainment (for A-21 compliance).

For all Procurement Card transactions as billed by the bank. Once billed into the University, all transactions must be reallocated from subcode 336 to the appropriate subcode for the commodity purchased.

User optional subcodes to be used for more detailed explanation of supplies. The Division of Accounting must be notified of the subcode name and purpose.

For budgeting purposes only. No expenditures may be charged to this subcode. This is an intermediate budget pool for subcodes 361-369.

For postage stamps, deposits for meter postage, stamped envelopes, post office box rental, and postage meter machine rental.

User optional subcodes to be used for more detailed explanations of mailing services. The Division of Accounting must be notified of the subcode name and purpose.

For budgeting purposes only. No expenditures may be charged to this subcode. This is an intermediate budget pool for subcodes 381-399.

For local monthly telephone service charges.

For long distance telephone charges for services.

For long distance telephone toll charges for services not defined in subcodes 381 and 382, such as local miscellaneous channels serving telecommunication and data processing centers, fire alarm systems, and inter-city Telpak service.

For sending telegrams or cablegrams, rental of leased teletypewriter services, and any related installation or alteration costs.

For telephone message units.

For UNITS load charges.

For phone installation and any rearrangement of telephone equipment.

User optional subcodes to be used for more detailed explanation of communications. The Division of Accounting must be notified of the subcode name and purpose. 

For budgeting purposes only. No expenditures may be charged to this subcode. This is an intermediate budget pool for subcodes 401-407. 

For coal and the costs of coal transportation, including costs of coal analysis.

For oil used in boilers, stoves, and furnaces for producing heat, light, and power, including costs of transporting fuels. 

For natural or manufactured gas used in stoves or furnaces for producing heat and power. 

For electric current produced by the University's Power Plant. 

For charges from utility companies for electric current. 

For steam produced by the University's Power Plant regardless of the purpose for which it is used. 

For payments to public or private utilities for water and sewerage treatment services. 

For budgeting purposes only. No expenditures may be charged to this subcode. This is an intermediate budget pool for subcodes 421-439. 

For charges for equipment maintenance contracts and for repair parts furnished as a part of the repair or service contract. This includes office, laboratory classroom, medical, agricultural, and motor vehicle equipment. Do not charge maintenance for computer equipment here (see subcode 422). 

For charges for computer equipment maintenance contracts or repair to equipment such as terminals, computers, and printers. 

User optional subcodes to be used for more detailed explanations of equipment repair and maintenance. The Division of Accounting must be notified of the subcode name and purpose. 

For budgeting purposes only. No expenditures may be charged to this subcode. This is an intermediate budget pool for subcodes 441-459. 

For contracted maintenance and repair of buildings and attached equipment, roads, bridges, walks, parking areas, or other structures costing less than $25,000.00. Do not charge this subcode for repairs and maintenance to movable equipment previously purchased through subcodes 7XX. 

User optional subcodes to be used for more detailed explanations of physical facility repair and maintenance. The Division of Accounting must be notified of the subcode name and purpose. 

For budgeting purposes only. No expenditures may be charged to this subcode. This is an intermediate budget pool for subcodes 461-479. 

For rental or lease of equipment with NO purchase option, including office, laboratory, classroom rental, medical, and agricultural equipment and motor vehicles. USE SUBCODE 464 if there is an option to purchase. Do not charge rental for computer equipment or office copying equipment (see subcodes 462-463). 

For the rental or lease of all computer equipment with NO purchase option. USE SUBCODE 465 if there is an option to purchase. 

For the rental or lease of all office copying equipment with NO purchase option, such as electro-static copiers and similar duplicating equipment. USE SUBCODE 466 if there is an option to purchase.

For rental or lease of equipment with an option to purchase, including office, laboratory, classroom, medical, and agricultural equipment and motor vehicles. USE SUBCODE 625 for any rental or lease expenditures that relate to University-furnished automobiles used for personal use by employees, including transportation to and from work (for A-21 compliance). 

For the rental or lease of all computer equipment with an option to purchase. 

For the rental or lease of all office copying equipment with an option to purchase, such as electro-static copiers and similar duplicating equipment. 

User optional subcodes to be used for more detailed explanations of equipment rental. The Division of Accounting must be notified of the subcode name and purpose. 

For budgeting purposes only. No expenditures may be charged to this subcode. This is an intermediate budget pool for subcodes 481-489. 

For the long-term rental or lease of office space, warehouses, buildings, land or record storage (Do not charge for temporary room rental or conference space - see subcode 570). 

User optional subcodes to be used for more detailed explanations of rentals. The Division of Accounting must be notified of the subcode name and purpose. 

For budgeting purposes only.No expenditures may be charged to this subcode. This is an intermediate budget pool for subcodes 501-519. 

For Printing Facility Copy Centers, College or Department Copy Centers, and private companies for office copying and duplicating services EXCEPT those used for Alumni Activities (USE SUBCODE 623), Fund Raising (USE SUBCODE 624) or Student Activities (USE SUBCODE 627). 

For film processing and other photographic services from private companies and University departments EXCEPT those used for Alumni Activities ( USE SUBCODE 623), Fund Raising (USE SUBCODE 624) or Student Activities (USE SUBCODE 627). 

For microfilming or preparing of microfiche. Do not charge library material acquisitions in microform (see subcode 743). 

For printing costs and/or printing and binding materials such as stationery and envelopes, forms, records, reports, bulletins, directories, tickets, permits, and certificates EXCEPT those used for Alumni Activities (USE SUBCODE 623), Fund Raising (USE SUBCODE 624) or Student Activities (USE SUBCODE 627). Do not charge unprinted stationery and envelopes, data processing stock forms, and accounting pads to this subcode (see subcodes 331-335). 

User optional subcodes to be used for more detailed explanations of reproduction services. EXCEPT those used for Alumni Activities (USE SUBCODE 623), Fund Raising (USE SUBCODE 624) or Student Activities (USE SUBCODE 627). (See note in general instructions regarding use of user optional subcodes.) The Division of Accounting must be notified of the subcode name and purpose. 

For budgeting purposes only.No expenditures may be charged to this subcode. This is an intermediate budget pool for subcodes 521-545. 

For reimbursements to University employees for travel expenses, such as transportation, lodging, meals, mileage, and miscellaneous expenses incurred while traveling within Ohio except for flights on University-owned airplanes. USE SUBCODE 525 for flights on University-owned airplanes for (for A-21 compliance). 

For costs incurred by non-University employees for travel within Ohio (includes travel paid in addition to an honorarium) except for flights on University-owned airplanes. USE SUBCODE 525 for flights on University-owned airplanes (for A-21 compliance). 

For costs incurred for student travel within Ohio in connection with field trips, team events, or other educational activities. 

For costs of flights on University-owned airplanes and travel costs of trustees. 

For reimbursements to University employees for travel expenses, such as transportation, lodging, meals, mileage, and miscellaneous expenses incurred while traveling out of Ohio but within the United States except for flights on University-owned airplanes. USE SUBCODE 525 for flights on University-owned airplanes (for A-21 compliance). 

For costs incurred by non-University employees for travel includes travel paid in addition to an honorarium) out of Ohio except for flights on University-owned airplanes. USE SUBCODE 525 for flights on University-owned airplanes (for A-21 compliance). 

For costs incurred for student travel out of Ohio but within the United States in connection with field trips, team events, or other educational activities. 

For reimbursements to University employees for travel expenses such as transportation, lodging, meals, mileage, and miscellaneous expenses incurred by University employees while traveling outside of the United States. 

For costs incurred for student travel out of the United States in connection with field trips, team events, or other educational activities. 

For costs incurred by University employees while traveling between OSU's extended campuses. 

User optional subcodes to be used for more detailed explanations of travel. The Division of Accounting must be notified of the subcode name and purpose. 

For budgeting purposes only. No expenditures may be charged to this subcode. This is an intermediate budget pool for subcodes 561-591. 

For data processing services provided by a private company or by on-campus computer centers and for all software purchases, regardless of dollar amount. 

For contract services rendered by examiners of the State Auditor's Office or a certified public accounting firm for auditing or audit-related costs. 

For collection agencies, credit bureaus, or credit reporting agencies for costs incurred in the collection of accounts receivable. 

For attorneys or any other services that are of a legal nature such as court costs and filing fees. Court settlements should be posted to the subcode best suited to the activity previously in question. 

For the use of private laundries and dry cleaners for their service. 

User optional subcodes to be used for more detailed explanations of purchased services. The Division of Accounting must be notified of the subcode name and purpose. 

For services rendered and not otherwise classified, such as medical and dental services, educational and research services, and honoraria. Do not charge items for which subcodes are specifically defined. 

For external consultants fees.

For services rendered by temporary hires not University employees paid to independent employment agencies.

User optional subcode used for more detailed explanations of purchased services. The Division of Accounting must be notified of the subcode name and purpose. 

For custodial, maintenance, and utilities costs charged by the University Overhead Assessment Percentage.

For budgeting purposes only. No expenditures may be charged to this subcode. This is an intermediate budget pool for subcodes 601-649. 

For institutional memberships in business, technical, and professional organizations. USE SUBCODE 620 FOR memberships in any civic or community as well as for social clubs and dining clubs (for A-21 compliance). 

For books, periodicals, pamphlets, newspapers, and similar publications for office libraries; Do not charge departmental library and Main Library acquisitions (see subcodes 740-759). Where membership privileges are a part of a subscription price, charge the total cost to Membership (subcode 601). 

For all contributions and donations made by the University regardless of the recipient. 

For insurance other than payroll-related insurance benefits, such as automobile insurance, liability insurance, property insurance, etc. 

For the use of various media for employment recruiting or for the dissemination of information which is a necessary and normal part of operations, as it is in earnings units. USE SUBCODE 621 FOR costs of media use designed solely to promote the University (for A-21 compliance). 

For fees to accrediting agencies and organizations for program accreditation. 

For royalty payments for the use of patented or copyright materials. 

For use in recording expenditures for: 1) properly documented business meals (both on and off travel status) for which the primary purpose is a business discussion, and 2) food served at a seminar, retreat, workshop, orientation or other University function relating to a business discussion.

Please note that all alcohol purchases as well as entertainment-related expenditures must be charged to subcode 629. 

For use in recording any type of recruiting expenditure, including payment to external recruiting firms and travel.

Please note that all alcohol purchases as well as entertainment-related expenditures must be charged to subcode 629. 

For payments to faculty for fellowship and grant-in-aid programs in connection with research activity; NOT as payment for services rendered. 

For use in recording expenditures for employee non-cash awards and related events (including food), and expenditures for appreciation of service events (including food, but excluding gifts).

Please note that all alcohol purchases as well as entertainment-related expenditures must be charged to subcode 629. 

For meeting rooms and lodging in connection with special or formal faculty or staff meetings. Do not charge food-related items to this subcode. Use subcode 608 for food and food-related items. Use subcode 629 for alcohol purchases. 

For conferences or training attended by faculty, staff or students, such as registration or course fees. (Travel and lodging are recorded in other subcodes. See 52X and 53X.) 

For lodging for participants (non-instructors) of Continuing Education programs. 

For shipping, messenger services, and moving expenses, including departmental moving between or within University buildings.

Shipping charges applicable to purchased goods should be considered part of the purchase price and charged to the same subcode as the purchased goods. 

For taxes paid on real estate for certain income-producing properties. Real estate taxes accrued on new acquisitions should be included in cost of land or buildings purchased. 

For the offset of Allowance for Uncollectible Accounts and direct write-offs of uncollectible accounts receivable, according to University policy. 

For use by the Athletics Department only for guarantee payments to visiting team schools for their share of gate receipts. 

For expenditures authorized and recorded by the central University administration. 

For costs of membership or dues for any civic or community organization, country club, social club, or dining club. An example would be Faculty Club dues. 

For non-personnel costs of advertising and public relations designed solely to promote the University such as costs of convocations, student recruitment or other events related to instruction or other institutional activities including: costs of displays, demonstrations, and exhibits, costs of meeting rooms, hospitality suites, and other special facilities used in conjunction with shows and other special events; and costs of promotional items and memorabilia, including models, gifts, and souvenirs but excluding equipment purchases. Use subcodes 701-710 for equipment. 

For non-personnel costs incurred in attempting to influence the outcome of any Federal, State, or local election, referendum, legislation, initiative or similar procedure (includes legislative liaison activities when such activities are carried on in support of or in knowing preparation for an effort to engage in lobbying). This would include the travel expense associated with the lobbying activity but would exclude any equipment purchased solely for this purpose. 

For non-personnel costs incurred for, or in support of activities that involve OSU Alumni, excluding equipment purchases. Use subcodes 701-710 for equipment. 

For non-personnel costs of organized fund raising, including financial campaigns, endowment drives, solicitation of gifts and bequests, and similar expenses incurred solely to enhance income from investments, but excluding equipment purchases. Uses 701-710 for equipment. 

For the portion of the cost of institution-furnished automobiles and related motor vehicle supplies that relate to personal use by employees (including transportation to and from work). If the automobile is used for work-related purposes only, and if it is leased or rented, use subcode 464 for the rental charge, 334 for motor vehicle supplies, and 421 for repairs and maintenance. 

For costs resulting from violations of, or failure of the University to comply with, Federal, State, local or foreign laws and regulations. 

For non-personnel costs incurred for student activities for regularly enrolled OSU students. Examples are intramural activities, student publications, student clubs and other student activities excluding equipment purchased solely for this purpose. Use subcodes 701-710 for equipment. 

For costs of housing (e.g. depreciation, maintenance, utilities, furnishings, rent, etc.), housing allowances and personal living expenses of the University's officers regardless of whether the cost is reportable as taxable income to the employees. 

For use in recording expenditures for all alcohol purchases, food purchased for entertainment purposes, flowers, gifts, and other entertainment items. 

User optional subcodes to be used for more detailed explanations of general expenses. The Division of Accounting must be notified of the subcode name and purpose. 

For recognition of interest expense incurred from external or internal debt. 

User optional subcodes to be used for more detailed explanation of general expenses. The Division of Accounting must be notified of the subcode name and purpose. 

For budgeting purposes only. No expenditures may be charged to this subcode. This is an intermediate budget pool for subcode 651-659. 

For commercial activities of auxiliary operations subject to the approval of the Office of the Controller. 

User optional subcodes to be used for more detailed explanations of depreciation such as "Depreciation - equipment north campus ", "Depreciation - south campus", and "Buildings".

For grants and trainee stipends to individuals enrolled in formal course-work either for credit or non-credit. Neither repayment of the monies nor services rendered to the University are required. 

For budgeting purposes only. No expenditures may be charged to this subcode. This is an intermediate budget pool for subcodes 661-679. 

For payments to undergraduate students for grants-in-aid given by the University. 

For payments to graduate students of an allowance for special study given by the University. 

For payments to students who are participating in a formal sponsored program and are designated as trainees. 

For stipends (see subcode 663) for trainees with dependents. Charge only the supplemental stipend payment to this subcode.

For travel allowance to students who are participating in a formal sponsored program. 

For Instructional and General Fees authorized as part of special or reciprocal agreements. 

For non-cash awards to students, such as medals or designated named prizes. 

For payments to student athletes that may include tuition, room, board, and books. These students athletes must be participants in the University's Intercollegiate Athletic Program. 

For fees for student participants of workshops, seminars, or other sponsored continuing education programs. 

For awards to students in the University's Intercollegiate Athletic Program. 

For the waiver of application fees for foreign students. 

For non-resident fees (same as 666) for students who do not render a service. 

For payments to post-doctoral candidates of an allowance for special study. 

User optional subcodes to be used for more detailed explanations of Student Aid. The Division of Accounting must be notified of the subcode name and purpose. 

For benefits charges for post-doctoral fellows.