Institutional Accounts

6065-6199 Series: Supplies and Other Tangible Items Expenditures

6065 - Supplies Budget Use Only  
Budget account for all supplies charged to IACTs ranging from 6070 to 6199. (Use in Budget Amount Class Only).
6070 - Office Supplies  
Supplies regularly used by individuals engaged in written communications, record keeping, storage of supplies/data and other similar activities. Includes writing instruments, paper, toner cartridges, scissors, rulers, file folders, envelopes, paper clips, binders, and rubber bands.
6075 - Books Periodic Subscrp Non Lib  
Books, periodicals and subscriptions which are not part of the capitalized library collection. (See University Operations Manual Section V, Chapter 12 for rules on the purchase and capitalization of library and non-library books.)
6080 - Software Non Capitalized  
Software purchased for less than $500,000 per copy and license or has a useful life of less than two years as written in Section V, Chapter 12 of the University Operations Manual. The threshold for UIHC organizational units is $5,000, this includes Org Units 03, 65-89, 93 and 94. Software maintenance agreements are classified under 6407 - IT SOFTWARE MAINTENANCE & FEES. The threshold change from $5000 to $500,000 was effective 7/1/2009.
6081 - Computers & Smart Devices <5k  
Includes Desktops, Laptops, Tablets, and handheld smart devices.
6082 - Printers,Peripheral Devices<5k  
Includes monitors, keyboards, mouse; memory sticks, USB drives, external/internal drives, keyboards, multi-use copiers, speakers, IT assistive technology devices.
6083 - Server,Networking,Storage<5k  
Includes servers, switches, routers, access points, SANs, firewalls, load balancers, or other related equipment. (The type of data storage referenced in this Iacct is typically purchased by IT staff)
6085 - Equip Purchases Non Capitalize  
Any equipment purchase with a per quantity price less than $5000. (See the University Operations Manual Section V, Chapter 12 for the official rules concerning capitalization.)
6090 - Medical Care Supplies  
Both disposable and reusable supplies for the care and treatment of medical and dental care including lab supplies, surgical instruments, x-ray film and telescopes.
6100 - Custodial Supplies  
Supplies used in the routine cleaning and maintenance of buildings and grounds.
6110 - Uniform Textile and Rel Supply  
Work clothing and textile supplies including safety apparel, shoes, rugs and linens.
6115 - Non Clinical Laboratory Supply  
Disposable and reusable materials used for non-clinical activities performed in laboratories including glassware, chemicals, solvents, and liquid reagents. Does not include items identified as 6070-Office Supplies.
6120 - Animals and Animal Supplies  
Animals and supplies associated with their care utilized for instruction and research purposes.
6125 - Food For Instruction and Rsrch  
Food items purchased for instructional use in educational programs or courses, or for research studies either involving research subjects/patients under the study or where specifically approved as part of the project activity. For meals and refreshments provided to university employees or external participants see 6135 or 6137. Food items purchased to be used in laboratories as a supply should use institutional account 6115. Allowed on sponsored projects (funds 500/510).
6130 - Drugs  
Includes commercial drugs and pharmaceuticals dispensed to patients and/or utilized in instruction/research.
6135 - Foodstuffs Not For Resale  
Food, beverages, and if applicable preparation and stores overhead costs associated with meals prepared for consumption at University sponsored activities or events, either on or off campus. For food purchased for resale inventory use institutional accounts 6600 or 6605. Some examples of sponsored activities or events include (but are not limited to): Residence Services, Athletic Training Table, Campus Cafeterias, University Hospitals and Clinics, IMU Foodservices, University Center for Conferences, Summer Camps and Clinics. Not allowed on sponsored projects (funds 500/510).
6137 - Food and Beverages  
Meals and refreshments provided during formal business meetings and other campus wide events that have a direct business purpose. These could include (but are not limited to): Recruitment, Meetings or events that must occur during a recognized meal time, Employee or student appreciation events. Rarely allowed on federal sponsored projects (fund 510).
6140 - Food Service Supplies Non Food  
Supplies used primarily by dietary and food service departments including paper and plastic products.
6145 - Fuel  
Gas, oil, coal, etc. used for either transportation or Facilities Management utility generation.
6199 - Other Supplies  
Supplies and materials not specified in IACTs 6070 through 6198 including certificate and diploma folder, maps and photographic supplies.

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