| 4200 - Sales & Service Bud Only |
|
| Sales & Service Budget Only |
| 4210 - Ticket Sales Interdepartmental |
|
| Revenue from tickets sold to other University departments. This IACT should not be used for sales to Fiduciary Funds (952-989) and Discretely Presented Component Units Fund (997) - see taxable or nontaxable revenue IACTs. This IACT should not be used for sales from University service centers (fund 261 accounts) when charging internal University customers' Federally sponsored project accounts (fund 510); IACT 4403 is required to record these sales. |
| 4211 - Ticket Sales Non Taxable |
|
| Receipts/revenue from tickets sold to external entities. Taxable sales are activities for which an admission fee is charged, including athletic events, theater, concerts, student organization activities, and others. The University also collects sales tax on sales of goods, food, and services which are available to the general public. (Operations Manual Part V., Chapter 10) Nontaxable sales are from goods and services rendered in fulfilling the University's purpose as an educational institution. |
| 4212 - Ticket Sales Taxable |
|
| Receipts/revenue from tickets sold to employees, students, and the general public, subject to 6% sales tax. Taxable sales are activities for which an admission fee is charged, including athletic events, theater, concerts, student organization activities, and others. The University also collects sales tax on sales of goods, food, and services which are available to the general public. (Operations Manual Part V., Chapter 10) Nontaxable sales are from goods and services rendered in fulfilling the University's purpose as an educational institution. |
| 4220 - Workshops Semin Conf Interdept |
|
| Revenue from conferences, institutes, seminars, short courses, summer camps, and workshops charged to other University departments. This IACT should not be used for sales to Fiduciary Funds (952-989) and Discretely Presented Component Units Fund (997) - see taxable or nontaxable revenue IACTs. This IACT should not be used for sales from University service centers (fund 261 accounts) when charging internal University customers' Federally sponsored project accounts (fund 510); IACT 4403 is required to record these sales. |
| 4221 - Workshops Semin Conf Non Tax |
|
| Receipts/revenue from conferences, institutes, seminars, short courses, summer camps, and workshops. Taxable sales are activities for which an admission fee is charged, including athletic events, theater, concerts, student organization activities, and others. The University also collects sales tax on sales of goods, food, and services which are available to the general public. (Operations Manual Part V., Chapter 10) Nontaxable sales are from goods and services rendered in fulfilling the University's purpose as an educational institution. |
| 4230 - Food Service Sales Interdepart |
|
| Revenue from food service sales to other University departments. This IACT should not be used for sales to Fiduciary Funds (952-989) and Discretely Presented Component Units Fund (997) - see taxable or nontaxable revenue IACTs. This IACT should not be used for sales from University service centers (fund 261 accounts) when charging internal University customers' Federally sponsored project accounts (fund 510); IACT 4403 is required to record these sales. |
| 4231 - Food Service Sales Non Taxable |
|
| Receipts/revenue from cafeterias, restaurants and vending machines to external entities. Taxable sales are activities for which an admission fee is charged, including athletic events, theater, concerts, student organization activities, and others. The University also collects sales tax on sales of goods, food, and services which are available to the general public. (Operations Manual Part V., Chapter 10) Nontaxable sales are from goods and services rendered in fulfilling the University's purpose as an educational institution. |
| 4232 - Food Service Sales Taxable |
|
| Receipts/revenue from cafeterias, restaurants and vending machines to entities or individuals subject to 6% sales tax. Taxable sales are activities for which an admission fee is charged, including athletic events, theater, concerts, student organization activities, and others. The University also collects sales tax on sales of goods, food, and services which are available to the general public. (Operations Manual Part V., Chapter 10) Nontaxable sales are from goods and services rendered in fulfilling the University's purpose as an educational institution. |
| 4240 - Advertising Income Interdepart |
|
| Revenue from advertising services sold to another University department. This IACT should not be used for sales to Fiduciary Funds (952-989) and Discretely Presented Component Units Fund (997) - see taxable or nontaxable revenue IACTs. This IACT should not be used for sales from University service centers (fund 261 accounts) when charging internal University customers' Federally sponsored project accounts (fund 510); IACT 4403 is required to record these sales. |
| 4241 - Advertising Income Non Taxable |
|
| Receipts/revenue from advertising sold to external entities. Taxable sales are activities for which an admission fee is charged, including athletic events, theater, concerts, student organization activities, and others. The University also collects sales tax on sales of goods, food, and services which are available to the general public. (Operations Manual Part V., Chapter 10) Nontaxable sales are from goods and services rendered in fulfilling the University's purpose as an educational institution. |
| 4242 - Advertising Income Taxable |
|
| Receipts/revenue from advertising sold to entities or individuals subject to 6% sales tax. Taxable sales are activities for which an admission fee is charged, including athletic events, theater, concerts, student organization activities, and others. The University also collects sales tax on sales of goods, food, and services which are available to the general public. (Operations Manual Part V., Chapter 10) Nontaxable sales are from goods and services rendered in fulfilling the University's purpose as an educational institution. |
| 4250 - Contract Revenue Interdepartmt |
|
| Room and board contract revenue as controlled by Residence Services sold to other University departments. This IACT should not be used for sales to Fiduciary Funds (952-989) and Discretely Presented Component Units Fund (997) - see taxable or nontaxable revenue IACTs. This IACT should not be used for sales from University service centers (fund 261 accounts) when charging internal University customers' Federally sponsored project accounts (fund 510); IACT 4403 is required to record these sales. |
| 4251 - Contract Revenue Non Taxable |
|
| Room and board contract revenue as controlled by Residence Services from individuals and external entities. Taxable sales are activities for which an admission fee is charged, including athletic events, theater, concerts, student organization activities, and others. The University also collects sales tax on sales of goods, food, and services which are available to the general public. (Operations Manual Part V., Chapter 10) Nontaxable sales are from goods and services rendered in fulfilling the University's purpose as an educational institution. |
| 4260 - Commissions Non Taxable |
|
| Commissions on vending machines, ticket sales, electronic games, telephone, fast food leases, concessions, ATM. Taxable sales are activities for which an admission fee is charged, including athletic events, theater, concerts, student organization activities, and others. The University also collects sales tax on sales of goods, food, and services which are available to the general public. (Operations Manual Part V., Chapter 10) Nontaxable sales are from goods and services rendered in fulfilling the University's purpose as an educational institution. |
| 4261 - Misc Recps or Oth Rev Bud Only |
|
| Miscellaneous Receipts or Other Revenue Budget Only |
| 4265 - Royalties Non Taxable |
|
| Royalties for copyrights and patents. Taxable sales are activities for which an admission fee is charged, including athletic events, theater, concerts, student organization activities, and others. The University also collects sales tax on sales of goods, food, and services which are available to the general public. (Operations Manual Part V., Chapter 10) Nontaxable sales are from goods and services rendered in fulfilling the University's purpose as an educational institution. |
| 4270 - Publication and Subs Interdept |
|
| Revenue from the sale of publications and subscriptions, e.g., revenue received by the Publications Order Department, U of I Press, and from the sale of departmental publications to other University departments. This IACT should not be used for sales to Fiduciary Funds (952-989) and Discretely Presented Component Units Fund (997) - see taxable or nontaxable revenue IACTs. This IACT should not be used for sales from University service centers (fund 261 accounts) when charging internal University customers' Federally sponsored project accounts (fund 510); IACT 4403 is required to record these sales. |
| 4271 - Publications and Subs Non Tax |
|
| Receipts/revenue from the sale of publications and subscriptions to external entities. Taxable sales are activities for which an admission fee is charged, including athletic events, theater, concerts, student organization activities, and others. The University also collects sales tax on sales of goods, food, and services which are available to the general public. (Operations Manual Part V., Chapter 10) Nontaxable sales are from goods and services rendered in fulfilling the University's purpose as an educational institution. |
| 4272 - Publications Subscriptions Tax |
|
| Receipts/revenue from the sale of publications and subscriptions to individuals or entities subject to 6% sales tax. Taxable sales are activities for which an admission fee is charged, including athletic events, theater, concerts, student organization activities, and others. The University also collects sales tax on sales of goods, food, and services which are available to the general public. (Operations Manual Part V., Chapter 10) Nontaxable sales are from goods and services rendered in fulfilling the University's purpose as an educational institution. |
| 4280 - Parking Fees Non Taxable |
|
| Permit sales and meter revenue. Taxable sales are activities for which an admission fee is charged, including athletic events, theater, concerts, student organization activities, and others. The University also collects sales tax on sales of goods, food, and services which are available to the general public. (Operations Manual Part V., Chapter 10) Nontaxable sales are from goods and services rendered in fulfilling the University's purpose as an educational institution. |
| 4290 - Guarantee Pay Non Taxable |
|
| Settlements received from and paid to other schools (contra account) for Athletic events. Taxable sales are activities for which an admission fee is charged, including athletic events, theater, concerts, student organization activities, and others. The University also collects sales tax on sales of goods, food, and services which are available to the general public. (Operations Manual Part V., Chapter 10) Nontaxable sales are from goods and services rendered in fulfilling the University's purpose as an educational institution. |
| 4310 - Equip Rental and Fac Interdept |
|
| Revenue from the rental of facility space and equipment to other University departments. This IACT should not be used for sales to Fiduciary Funds (952-989) and Discretely Presented Component Units Fund (997) - see taxable or nontaxable revenue IACTs. This IACT should not be used for sales from University service centers (fund 261 accounts) when charging internal University customers' Federally sponsored project accounts (fund 510); IACT 4403 is required to record these sales. |
| 4311 - Equip Rental and Facil Non Tax |
|
| Receipts/revenue from the rental of equipment and facilities to external entities. Taxable sales are activities for which an admission fee is charged, including athletic events, theater, concerts, student organization activities, and others. The University also collects sales tax on sales of goods, food, and services which are available to the general public. (Operations Manual Part V., Chapter 10) Nontaxable sales are from goods and services rendered in fulfilling the University's purpose as an educational institution. |
| 4312 - Equip Rental and Facility Tax |
|
| Receipts/revenue from the rental of equipment and facilities to individuals or entities subject to 6% sales tax. Taxable sales are activities for which an admission fee is charged, including athletic events, theater, concerts, student organization activities, and others. The University also collects sales tax on sales of goods, food, and services which are available to the general public. (Operations Manual Part V., Chapter 10) Nontaxable sales are from goods and services rendered in fulfilling the University's purpose as an educational institution. |
| 4320 - User Fees Interdepartmental |
|
| Revenue generated by fees charged to other University departments for which another institutional account does not apply. This IACT should not be used for sales to Fiduciary Funds (952-989) and Discretely Presented Component Units Fund (997) - see taxable or nontaxable revenue IACTs. This IACT should not be used for sales from University service centers (fund 261 accounts) when charging internal University customers' Federally sponsored project accounts (fund 510); IACT 4403 is required to record these sales. |
| 4321 - User Fees Non Taxable |
|
| Receipts/revenue generated by fees charged to external entities for any purpose which does not more appropriately fit in any other account. Taxable sales are activities for which an admission fee is charged, including athletic events, theater, concerts, student organization activities, and others. The University also collects sales tax on sales of goods, food, and services which are available to the general public. (Operations Manual Part V., Chapter 10) Nontaxable sales are from goods and services rendered in fulfilling the University's purpose as an educational institution. |
| 4322 - User Fees Taxable |
|
| Receipts/revenue generated by fees charged to individuals or entities subject to 6% sales tax. Taxable sales are activities for which an admission fee is charged, including athletic events, theater, concerts, student organization activities, and others. The University also collects sales tax on sales of goods, food, and services which are available to the general public. (Operations Manual Part V., Chapter 10) Nontaxable sales are from goods and services rendered in fulfilling the University's purpose as an educational institution. |
| 4345 - Patient Serv Net Rev Bud Only |
|
| Patient Services Net Revenue Budget only |
| 4349 - Pat Svc Recpts Unalloc Non Tax |
|
| A temporary holding account for patient service revenues which are later redistributed to specific patient service revenue Master File Keys at the end of each month. Taxable sales are activities for which an admission fee is charged, including athletic events, theater, concerts, student organization activities, and others. The University also collects sales tax on sales of goods, food, and services which are available to the general public. (Operations Manual Part V., Chapter 10) Nontaxable sales are from goods and services rendered in fulfilling the University's purpose as an educational institution. |
| 4350 - Pat Svc Inpat Svc Indig Intdpt |
|
| Gross charges to other University departments for patient services provided to indigent inpatients. This IACT should not be used for sales to Fiduciary Funds (952-989) and Discretely Presented Component Units Fund (997) - see taxable or nontaxable revenue IACTs. This IACT should not be used for sales from University service centers (fund 261 accounts) when charging internal University customers' Federally sponsored project accounts (fund 510); IACT 4403 is required to record these sales. |
| 4351 - Pat Svc Inpat Svc Indi Non Tax |
|
| Gross charges other than those assessed to other University departments for patient services provided to indigent inpatients. Indigent patients are defined by the conditions of the State appropriation for the Indigent Patient Care Program. Taxable sales are activities for which an admission fee is charged, including athletic events, theater, concerts, student organization activities, and others. The University also collects sales tax on sales of goods, food, and services which are available to the general public. (Operations Manual Part V., Chapter 10) Nontaxable sales are from goods and services rendered in fulfilling the University's purpose as an educational institution. |
| 4355 - Pat Svc Inpati Svc Pay Intrdpt |
|
| Gross charges to other University departments for patient services provided to paying inpatients. Paying patients are patients whose primary payor is any payor except the State. This IACT should not be used for sales to Fiduciary Funds (952-989) and Discretely Presented Component Units Fund (997) - see taxable or nontaxable revenue IACTs. This IACT should not be used for sales from University service centers (fund 261 accounts) when charging internal University customers' Federally sponsored project accounts (fund 510); IACT 4403 is required to record these sales. |
| 4356 - Pat Svc Inpati Svc Pay Non Tax |
|
| Gross charges other than those assessed to other University departments for patient services provided to paying inpatients. Paying patients are patients whose primary payor is any payor except the State. Taxable sales are activities for which an admission fee is charged, including athletic events, theater, concerts, student organization activities, and others. The University also collects sales tax on sales of goods, food, and services which are available to the general public. (Operations Manual Part V., Chapter 10) Nontaxable sales are from goods and services rendered in fulfilling the University's purpose as an educational institution. |
| 4360 - Pat Svc Outpat Svc Indig Intdp |
|
| Gross charges to other University departments for patient services provided to indigent outpatients. This IACT should not be used for sales to Fiduciary Funds (952-989) and Discretely Presented Component Units Fund (997) - see taxable or nontaxable revenue IACTs. This IACT should not be used for sales from University service centers (fund 261 accounts) when charging internal University customers' Federally sponsored project accounts (fund 510); IACT 4403 is required to record these sales. |
| 4361 - Pat Svc Outpat Svc Indi Non Tx |
|
| Gross charges other than those assessed to other University departments for patient services provided to indigent outpatients. Indigent patients are defined by the conditions of the State appropriation for the Indigent Patient Care Program. Taxable sales are activities for which an admission fee is charged, including athletic events, theater, concerts, student organization activities, and others. The University also collects sales tax on sales of goods, food, and services which are available to the general public. (Operations Manual Part V., Chapter 10) Nontaxable sales are from goods and services rendered in fulfilling the University's purpose as an educational institution. |
| 4365 - Pat Svc Outpat Svc Pay Intrdpt |
|
| Gross charges to other University departments for patient services provided to paying outpatients. Paying patients are patients whose primary payor is any payor except the State. This IACT should not be used for sales to Fiduciary Funds (952-989) and Discretely Presented Component Units Fund (997) - see taxable or nontaxable revenue IACTs. This IACT should not be used for sales from University service centers (fund 261 accounts) when charging internal University customers' Federally sponsored project accounts (fund 510); IACT 4403 is required to record these sales. |
| 4366 - Pat Svc Outpat Svc Pay Non Tax |
|
| Gross charges other than those assessed to other University departments for patient services provided to paying outpatients. Paying patients are patients whose primary payor is any payor except the State. Taxable sales are activities for which an admission fee is charged, including athletic events, theater, concerts, student organization activities, and others. The University also collects sales tax on sales of goods, food, and services which are available to the general public. (Operations Manual Part V., Chapter 10) Nontaxable sales are from goods and services rendered in fulfilling the University's purpose as an educational institution. |
| 4368 - Patient Svc Capitation Non Tax |
|
| Money for UI Care that is used to pay for Medical Services. Taxable sales are activities for which an admission fee is charged, including athletic events, theater, concerts, student organization activities, and others. The University also collects sales tax on sales of goods, food, and services which are available to the general public. (Operations Manual Part V., Chapter 10) Nontaxable sales are from goods and services rendered in fulfilling the University's purpose as an educational institution. |
| 4370 - Pat Svc Contract Allow Contra |
|
| Deductions from gross patient service revenue for the difference between full charges and amounts realizable from third party payors under contractual agreements. Classified as non-taxable. |
| 4375 - Pat Svc Charity Care Contra |
|
| Deductions for services provided to non-indigent patients unable to pay under established policies. Classified as non-taxable. |
| 4376 - Patient Svc Charity Care Indig |
|
| Deductions for services provided to indigent patients unable to pay under established policies. Classified as non-taxable. |
| 4380 - Patient Svc Other Adjmt Contra |
|
| Deductions from patient charges for adjustments determined by established policies or administrative decisions. Classified as non-taxable. |
| 4381 - Patient Svc Other Adjmts Admin |
|
| Deductions from patient charges for adjustments determined by administrative decisions. Classified as non-taxable. |
| 4390 - PatSvc Cash Basis Adj Non Tax |
|
| (Health Care Units Use Only) |
| 4400 - Other Sales and Srvcs Intrdept |
|
| Revenue for sales of goods or services to another University department not defined to any other, more specific, interdepartmental revenue IACT. This IACT should not be used for sales to Fiduciary Funds (952-989) and Discretely Presented Component Units Fund (997) - see taxable or nontaxable revenue IACTs. This IACT should not be used for sales from University service centers (fund 261 accounts) when charging internal University customers' Federally sponsored project accounts (fund 510); IACT 4403 is required to record these sales. |
| 4401 - Other Sales and Srvcs Non Tax |
|
| Revenue for sales and services not defined to any other revenue IACT. Taxable sales are activities for which an admission fee is charged, including athletic events, theater, concerts, student organization activities, and others. The University also collects sales tax on sales of goods, food, and services which are available to the general public. (Operations Manual Part V., Chapter 10) Nontaxable sales are from goods and services rendered in fulfilling the University's purpose as an educational institution. |
| 4402 - Other Sales Svcs Tax-6 percent |
|
| Revenue for sales and services, not defined to any other revenue IACT, subject to 6% sales tax. Taxable sales are activities for which an admission fee is charged, including athletic events, theater, concerts, student organization activities, and others. The University also collects sales tax on sales of goods, food, and services which are available to the general public. (Operations Manual Part V., Chapter 10) Nontaxable sales are from goods and services rendered in fulfilling the University's purpose as an educational institution. |
| 4403 - Sales Chrg FedGrants-Interdpt |
|
| REQUIRED to record revenue for sales of goods or services from University service centers (fund 261 accounts) when charging internal University customers' Federally sponsored project accounts (fund 510). Other UI accounts that are not service centers can optionally choose to record revenue for sales of goods or services to Federally sponsored project accounts using this IACT. Refer to the Service Center Policy website for more information about the Accounting Guidelines for Service Centers (http://fa.fo.uiowa.edu/service-center-policy). |
| 4404 - Other Sales Svcs Tax-7 percent |
|
| Revenue for sales and services subject to 7% sales tax, consisting of 6% state sales tax and 1% Local Option Sales Tax (LOST). Currently used only by Iowa Memorial Union and Athletics for online sales to other Iowa counties. Taxable sales are activities for which an admission fee is charged, including athletic events, theater, concerts, student organization activities, and others. The University also collects sales tax on sales of goods, food, and services which are available to the general public. (Operations Manual Part V., Chapter 10) Nontaxable sales are from goods and services rendered in fulfilling the University's purpose as an educational institution. |
| 4410 - Parking Fines Non Taxable |
|
| Parking fines. Taxable sales are activities for which an admission fee is charged, including athletic events, theater, concerts, student organization activities, and others. The University also collects sales tax on sales of goods, food, and services which are available to the general public. (Operations Manual Part V., Chapter 10) Nontaxable sales are from goods and services rendered in fulfilling the University's purpose as an educational institution. |
| 4411 - Iowa House Hotel Non Taxable |
|
| Revenue for Iowa House Hotel sales and services. Taxable sales are activities for which an admission fee is charged, including athletic events, theater, concerts, student organization activities, and others. The University also collects sales tax on sales of goods, food, and services which are available to the general public. (Operations Manual Part V., Chapter 10) Nontaxable sales are from goods and services rendered in fulfilling the University's purpose as an educational institution. |
| 4412 - Iowa House Room Rental Taxable |
|
| Revenue for Iowa House Hotel room rental services. Taxable sales are activities for which an admission fee is charged, including athletic events, theater, concerts, student organization activities, and others. The University also collects sales tax on sales of goods, food, and services which are available to the general public. (Operations Manual Part V., Chapter 10) Nontaxable sales are from goods and services rendered in fulfilling the University's purpose as an educational institution. |
| 4415 - Other Fines Interdepartmental |
|
| Library fines and other miscellaneous fines to other University departments, excluding 4410 - PARKING FINES. This IACT should not be used for sales to Fiduciary Funds (952-989) and Discretely Presented Component Units Fund (997) - see taxable or nontaxable revenue IACTs. This IACT should not be used for sales from University service centers (fund 261 accounts) when charging internal University customers' Federally sponsored project accounts (fund 510); IACT 4403 is required to record these sales. |
| 4416 - Other Fines Non Taxable |
|
| Library fines and other miscellaneous fines, excluding 4410 - PARKING FINES. Taxable sales are activities for which an admission fee is charged, including athletic events, theater, concerts, student organization activities, and others. The University also collects sales tax on sales of goods, food, and services which are available to the general public. (Operations Manual Part V., Chapter 10) Nontaxable sales are from goods and services rendered in fulfilling the University's purpose as an educational institution. |
| 4420 - UIHC Funds Flow Interdept |
|
| Revenues from University of Iowa Hospitals & Clinics to Carver College of Medicine for funds flow. Used only with Org 17 combined with Funds 242, 243, and 990. |
| 4520 - Cash Adj Over Short Non Tax |
|
| Adjustments for cash overages and shortages. |
| 4525 - Loan Fees Misc Non Tax |
|
| For Loan Fund Only (FUND 530). |
| 4530 - Reimb Stdt Loan Cancel NonTax |
|
| For Loan Fund Only (FUND 530). |
| 4540 - Sales Salvag Scrp Recyc Intrdp |
|
| Sales of non-capitalized equipment; cardboard, paper, etc. for recycling; and any other sale of salvage and scrap to another University department. This IACT should not be used for sales to Fiduciary Funds (952-989) and Discretely Presented Component Units Fund (997) - see taxable or nontaxable revenue IACTs. This IACT should not be used for sales from University service centers (fund 261 accounts) when charging internal University customers' Federally sponsored project accounts (fund 510); IACT 4403 is required to record these sales. |
| 4541 - Sales Salvag Scrp Recyc Non Tx |
|
| Sales of non-capitalized equipment; cardboard, paper, etc. for recycling; and any other sale of salvage and scrap. Taxable sales are activities for which an admission fee is charged, including athletic events, theater, concerts, student organization activities, and others. The University also collects sales tax on sales of goods, food, and services which are available to the general public. (Operations Manual Part V., Chapter 10) Nontaxable sales are from goods and services rendered in fulfilling the University's purpose as an educational institution. |
| 4542 - Sales Salvage Scrap Recycl Tax |
|
| Sales of non-capitalized equipment; cardboard, paper, etc. for recycling; and any other sale of salvage and scrap to individuals or entities subject to 6% sales tax. Taxable sales are activities for which an admission fee is charged, including athletic events, theater, concerts, student organization activities, and others. The University also collects sales tax on sales of goods, food, and services which are available to the general public. (Operations Manual Part V., Chapter 10) Nontaxable sales are from goods and services rendered in fulfilling the University's purpose as an educational institution. |
| 4598 - Credit Card Sale Recpt NonTax |
|
| Receipts from credit card company upon sale settlement. Used with UI merchant-determined WhoKey. Amounts will be reclassified by UI merchant through eDeposit to applicable revenue IACT. |
| 4599 - Other Misc Rev Non Taxable |
|
| Revenue not categorized by any other IACT; nontaxable. Taxable sales are activities for which an admission fee is charged, including athletic events, theater, concerts, student organization activities, and others. The University also collects sales tax on sales of goods, food, and services which are available to the general public. (Operations Manual Part V., Chapter 10) Nontaxable sales are from goods and services rendered in fulfilling the University's purpose as an educational institution. |
| 4600 - State Recpts Not Approp NonTax |
|
| Revenue from the State of Iowa that cannot be more appropriately classified as an appropriation. |
