Sponsored Program Natural Account Code Descriptions

4-X General Ledger Natural Account Listing

General Information

The Natural Account description listing below should be used to code all transactions, including all of the revenue and expense transactions for Sponsored Programs (Grant & Contracts).

Anyone who wishes to use a Natural Account not listed below for sponsored programs should contact the Assistant Controller of the DGCA for prior written approval. Since most of the university’s sponsored programs are Federal or Federal pass-through, these definitions, instructions and guidelines incorporate Federal Cost Accounting Standards requirements for uniformity and consistency in budgeting, accumulating and reporting financial information on Federal Grants and Contracts.

Facilities & Administrative (F&A) Cost Rate

Many of the sponsored programs administered by the DGCA are directly or indirectly paid with Federal or State of New Jersey (SNJ) funds, which are subject to F&A charges. By assessing these charges, the university partially recovers its costs for the underlying expenditures for facilities (i.e., buildings, equipment and maintenance) and administration (i.e., general, departmental and sponsored programs). These F&A charges, formerly referred to as indirect cost charges, are charged only on certain direct costs. These direct costs, also referred to as modified total direct costs (MTDC), are indicated in the listing with an asterik (*) after the Natural Account. For example, 12000* Salaries – Regular Employees. 

The use of MTDC is the most commonly and frequently used base for applying F&A rates and for recovering F&A costs. Please keep in mind that 4-XXXXX accounts funded by non-Federal or non-SNJ sponsors may use a different base to recover F&A costs. The F&A base for an award is reflected in the Notice of Award and the univeristy's Chart of Accounts Report.

Fringe Benefits (FB) Recovery Rate

Many salary and wage Natural Accounts are subject to a FB charge to recover the employer portion of fringe benefit costs. The SNJ, which initially pays for most of our fringe benefits, requires Rutgers to charge for the FB charge and then return to SNJ the portion that pertains to SNJ paid fringe benefits. The FB charge is charged on all non-state accounts on a composite basis for a particular class of employee. As a result, state accounts are not charged FB and the reference in the Natural Account descriptions pertaining to FB rate should be ignored for state accounts. The classes of employees are distinguished by the Natural Account to which their salaries or wages are charged. The fringe benefit rates by Natural Account are published annually by the Office of the University Controller.

The following Natural Account descriptions are effective July 1, 2009. Subsequent changes are indicated by the latest change date in parenthesis at the end of the definition as (MM/DD/YY).


Natural Account Descriptions

Select the natural account for a description. * = modified total direct costs (MTDC)

REVENUE

09390 09400 09410 09420 09430
09440 09450 09470 09500  

SALARIES & WAGES

12000* 12100* 12300* 12500* 12900*
13300* 13500* 13700* 15000* 16999*

Fringe benefits

17XXX*

SUPPLIES

 21000*   21200*   21400*   21500*   21600* 
 21800*   21900*   22400*   22900*   

TELEPHONE & OTHER Expenses

30100* 30200* 30300* 30400* 30600* 30700* 30800*
32100* 32400* 32500* 32600* 32900* 37000*  

SERVICES

31000* 31100* 31200* 31300* 31400* 31600*
31700* 31800* 32000* 37200* 37300* 37800*

RENTAL CHARGES

TRAVEL

34900* 35100* 35200* 35300* 35400* 35900*

PARTICIPANT EXPENSES

36100 36300 36400 36500 36700 37600

REPAIR & MAINTENANCE

40500 41000 41500 42000

ADDITIONS, IMPROVEMENTS & PERMANENT EQUIPMENT

70500 72600 73800

STUDENT RELATED

81900 82000 82100 82200
82300 84400 84500 84700

FACILITIES & ADMINISTRATIVE (F&A) COSTS

88000 88010

OTHER NON-MTDC

30500 32300 37100 82500 83700
83800 87200 88010 88100 89900

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Revenue (09000 - 09970)

09390# Grants - State of New Jersey
Revenue received from or returned to any entity of the State of New Jersey for a sponsored program (grants and contracts).

09400# Grants - Federal Government
Revenue received from or returned to any entity of the United States Federal government for sponsored programs (grants and contracts), except political subdivisions such as U.S. Territories or the District of Columbia (see 09500# below).

09410# Grants - Corporations
Revenue received from or returned to any for-profit corporate entity for sponsored programs (grants and contracts).

09420# Grants - Foundations
Revenue received from or returned to any foundation or trust for sponsored programs (grants and contracts), except for college or university foundations (see 09470# below).

09430# Grants - Other Private
Revenue received from or returned to any association, consortium or other non-governmental non-profit entity for sponsored programs (grants and contracts).

09440# Grants - In-Aid-Private
Revenue (gift income) received from or returned to any non-governmental agency or entity or individual, except for foundations or trusts (see 09420# above) where no financial or technical reporting is required.

09450# Grants - Municipalities
Revenue received from or returned to any municipality for sponsored programs (grants and contracts)

09470# Private Contracts - Revenue
Revenue received from or returned to any college or university sponsored programs (grant or contract) or any for-profit corporate entity contract.

09500# Other Income
Revenue received from or returned to any sponsored program other than those sponsored programs recorded in 09390#, 09400#, 09450# and 09470# above, and program income. Program income is revenue generated as a by-product of a sponsored program.

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Saleries and Wages (12000* - 15000*)

12000* Salaries - Regular Employees
Salaries paid to a faculty/faculty-equivalent or staff employees appointed to a salaried position on a full or part-time basis.

EMPLOYEE CLASS: 1
JOB CLASS CODE: Various

12100* Co-Adjutant Salaries
Salaries paid to a faculty/faculty-equivalent, visiting or part-time lecturers (PTLs) and staff employees during the academic year. For research and other non-teaching academic support duties when the individual is appointed for a full fall or spring semester, use Job Code 99911. For similar duties when the individual is hired for less than a semester, use Job Code 99912. For regularly appointed faculty/faculty-equivalents hired for work on a special and discrete project not part of their regular assignment, use Job Code 99918. Also, for faculty members in the Faculty Academic Study Program (FASP) (i.e., sabbatical), leave earning compensation for a portion or all of their 20 percent contribution. Total FASP earnings cannot exceed 20 percent of the faculty members base salary.

EMPLOYEE CLASS:  7
JOB CODE:  99911 Co-Adjutant - Non-Teaching

EMPLOYEE CLASS:  8
JOB CODE:  99912  Co-Adjutant - Casual Non-Teaching / 99918  Special Project Research

12300* Wages of Labor
Wages paid to non-student employees who are paid on an hourly basis. This also includes payments to non-Rutgers faculty (PTLs) involved in collaborative research working on grants or contracts during the summer.

EMPLOYEE CLASS:  4
JOB CODE:  Various

EMPLOYEE CLASS:  8
JOB CODE:  99912 Co-Adjutant - Casual Non-Teaching

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12500* Student Wages
Salaries paid to Rutgers student employees who are paid on an hourly basis. Once appointed, the individual will be compensated through submission of Time and Labor system.

EMPLOYEE CLASS:  5
JOB CODE:  Various

12600* Salaries Other
Wages paid to non-student employees who are paid on an hourly basis.

EMPLOYEE CLASS:  3
JOB CODE:  Various

12900* Other Compensation
Salaries paid to employees for a short-term special job that is not part of the employee's usual function and for which compensation is separately established.

EMPLOYEE CLASS:  Various
JOB CODE:  Various

13300* Summer Employment/10 Month Non-Faculty
No longer applicable effective FY12.

13500* Co-Adjutant - Faculty Summer Compensation
Salaries paid to faculty employees for summer work on sponsored programs. See DGCA form: Faculty Summer Compensation (DOC).

EMPLOYEE CLASS:  8
JOB CODE:  99916 Summer Research

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13700* Post-Doctoral Associates
Salaries paid to employees holding a doctoral degree, under academic guidance engaged in research activity on a grant-funded research project.

EMPLOYEE CLASS:  1
JOB CODE:   99631 Post-Doctoral Associate

15000* Graduate/Teaching Assistants
Salaries paid to Rutgers graduate student employees appointed to a salaried position.

EMPLOYEE CLASS:  6
JOB CODE:  Various

16999* Suspense Salaries and Wages

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Fringe Benefits (17xxx)

17100* Fringe Benefits
Expenses related to employee benefits calculated by multiplying the expense posted to each Salary Natural Account (1XXXX) by the negotiated composite rate established for that Natural Account for the current fiscal year in which it was posted. For current rates, see the specific salary Natural Account definition above.

Beginning in July 2008, each Salary Natural Account has a corresponding Fringe Benefit Natural Account. Please note, adjustments are never done to the following Natural Accounts. Any corrections will be posted to 17100 and processed by DGCA.

17200*     Fringe Benefits 12000
17210*     Fringe Benefits 12100
17110*     Fringe Benefits FICA  
(Effective Date: July 1, 2013)
17120*     Fringe Benefits Medicare  (Effective Date: July 1, 2013)
17230*     Fringe Benefits 12300
17260*     Fringe Benefits 12600
17290*     Fringe Benefits 12900
17300*     Fringe Benefits 13000
17330*     Fringe Benefits 13300
17350*     Fringe Benefits 13500
17370*     Fringe Benefits 13700
17500*     Fringe Benefits 15000
17699*     Fringe Benefits 16999

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Supplies (21000* - 22900*)

21000* Supplies - Other
Consumable items of supply not specifically chargeable to any other supply natural account listed below.

21200* Computer Supplies
Consumable items such as computer paper, printer cartridges and miscellaneous computer accessories.

21400* Educational Supplies
Consumable items required to support training, teaching or other sponsored programs. Generally, items such as books, periodicals, pads, pencils, pens, laser pointers, teaching aids, etc., other than general office supplies.

21500* Chemical and Laboratory Supplies
Scientific supplies used in research programs and in tests, surveys, and analysis and identification of samples. This also includes laboratory aprons and smocks, safety and protective clothing.

21600* Office Supplies - DGCA
General office supplies, stationery, faxing and microfilming supplies, printed forms, miscellaneous office supplies, etc. This does not include internal charges for printing or copying. See 31700* Publication Services for charges from Reprographic Services or the University Publication's Office (Rutgers University Press?). See 32000* Copying Cost for per copy charges from a department or center-operated copier recharge center. (8/18/97)

Office supplies are allowable for direct or pass-through Federal or State of New Jersey (SNJ) awards if they are explicitly budgeted, justified and approved in the project proposal and qualifies as a major project per A-21.

21800* Computer Software
Non-capitalized project specific computer software. General purpose software, like Lotus, Excel, Word Perfect etc., are not chargeable to specific grants and contracts unless explicitly budgeted, justified and approved in the project proposal.

21900* Project Supplies
Consumable items needed specifically to carry out a project. Examples would include specimen bags, non-food field supplies, specialty clothing and equipment, identification tools and markers, reference materials, cataloging materials, etc.

22400* Permanent Equipment $4,999 or Less
Equipment items such as computers, small calculators, printers, test equipment etc. under the capitalization limit of less than $5,000 per unit, but with a useful life of more than one year. (7/14/03)

22900* Supplies - Animals
The cost of acquiring laboratory research animals.

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Telephone (30100* - 30400) & Other Expenses (30500 - 30800*)

30100* Telephone - Installation
Charges for installation of telephone equipment and phone lines. This also includes inside moves within a department. Telephone installation charges are allowable for direct or pass-through Federal or State of New Jersey (SNJ) awards if they are explicitly budgeted, justified and approved in the project proposal and qualifies as a major project per A-21.

30200* Telephone - Line and Other Charges
Line charges for telephones, computer communications equipment, service lines, etc. Telephone line charges are allowable for direct or pass-through Federal or State of New Jersey (SNJ) awards if they are explicitly budgeted, justified and approved in the project proposal and qualifies as a major project per A-21.

30300* Moble Phone Charges
Monthly and other charges for moble telephones. Charges are allowable on awards if they are explicitly budgeted, justified and approved in the project proposal.

30400* Telephone - Long Distance
Charges for long distance toll calls. Supporting documentation should include the date, time and cost of the call, who was called and how the award benefits from the call. 

30500 Insurance
Charges for insurance including Fire, Casualty, Marine, Surety Bonds, Boiler and Elevator Insurance, and any other type of coverage, but generally excludes Life and Health Benefits Insurance. With two exceptions, this Natural Account is for use only by the Department of Risk Management. The exceptions are charges for Health Benefits for foreign nationals on J-1 Visas and charges for Health Benefits for Fellows/Trainees out of their educational/institutional allowance.

30600* Subscriptions
Cost of subscriptions and publications to educational and professional periodicals. Subscriptions and publications are allowable for direct or pass-through Federal or State of New Jersey (SNJ) awards if they are explicitly budgeted, justified and approved in the project proposal and qualifies as a major project per A-21.

30700* Advertising
Costs of placing advertisements for personnel recruitment and publication of legal notices.

30800* Memberships
Membership costs for participating in organizations related to the award's activities. Membership costs are allowable for direct or pass-through Federal or State of New Jersey (SNJ) awards if they are explicitly budgeted, justified and approved in the project proposal and qualifies as a major project per A-21.

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Services (31000* - 32900*)

31000* Other Services
Services provided to the university by incorporated entities and other non-university organizations not classified below. University employees cannot be charged here or to any other service Natural Account. Equipment service contracts should be charged here, except for computers (see 31600* Computer Services) and short-term rentals (under one year) or operating leases.

31100* Professional Services - Consultants
Specialized services provided to the university by non-university individuals such as consultants or other independent personal service providers. These individuals must be U.S. citizens or resident aliens, and, for tax purposes, either an individual, sole proprietor, association or other non-incorporated entity. Consultants or service providers must provide the university with their social security numbers before receiving payment. They are expected to incorporate out-of-pocket expenses, including travel expenses, as part of their negotiated fee for services. Please note, consultants, as independent business persons, are expected to arrange for and pay their own travel expenses. Use 37200* Professional Services - NRA for services provided by non-resident aliens (NRAs) working in the U.S.; and use 37800* Payments of NRA Working Abroad for NRAs working abroad. See also University Regulations & Procedures Manual Book 6, Section 6.1.4 for further information (University Policy Library?). (Updated 1/23/04).

31200* Educational Services - Honoraria
Payment for personal service on which custom or propriety forbids a price to be set. Generally, honoraria are not frequently given. In addition, they are rarely given more than once to the same person. Typically, honoraria are for guest lectures, appearances or other brief educational services provided to the university by outside experts who are U.S. citizens or resident aliens. Please note that NIH does not allow honoraria. Use 37300* Honoraria - NRA for services performed by non-resident aliencs (NRAs) working in the U.S. and use 37800* Payments of NRA Working Abroad for NRAs working abroad. (Updated 1/23/04)

31300* Royalties
Payments to the owner of an economic interest in books, recordings, copyrights, trademarks, formulas and patents for the right to use that interest under some agreement. The agreement defines the basis or calculation of the payments.

31400* Human Subject Fees
Fees paid to consenting human subjects participating in surveys, experiments and the like.

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31600* Computer Services
Fees paid to providers of computer services and short-term rentals (under one year) or operating leases. This Natural Account is not to be used for computer supplies, software or equipment. See 21200* Computer Supplies, 21800* Computer Software, 22400* Permanent Equipment $4,999 or Less and 72600 Permanent Equipment More Than $4,999.

31700* Publication Services
Charges from Reprographic Copy Services or the University Publications Office (Rutgers University Press?) for their services to departments and units within the university community.

31800* Editorial Services
Charges and fees paid for editorial and publication services, including reprint costs, provided by non-university providers in connection with editing and publishing technical reports and information.

32000* Copying Costs
Charges for reproducing something on a university copier that is essential for completing a project. The per copy charge used to determine the total charges are based on DGCA approved charges from a departmental or center operated recharge center. For direct or pass-through Federal or State of New Jersey (SNJ) awards, charges are from two categories. Copying costs are allowable if they are explicitly budgeted, justified and approved in the project proposal and qualifies as a major project per A-21.

32100* Postage and Messengers
Charges incurred to mail items by U.S. Mail or other carriers. Examples include stamps, postage meter usage, overnight courier fees, etc. Postage and messengers are allowable for direct or pass-through Federal or State of New Jersey (SNJ) awards if they are explicitly budgeted, justified and approved in the project proposal and qualifies as a major project per A-21.

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32300 Post Doctoral Insurance
Charges for the approved health benefits insurance premiums for eligible post doctoral fellows.

32400* Business Meeting Expenses
Costs incurred to hold scheduled and/or informal business meetings of short duration. Costs are chargeable if meetings are held in a business setting. Example costs include meeting supplies, business meals, if the meeting was over lunch, dinner, or refreshments, etc. Generally, business meetings would not have room or equipment rental charges. This Natural Account is not to be used for travel expenses that should be charged to subcodes 35100* - 35400*.

32500* Conference Expenses
Costs incurred to host official receptions, seminars, and conferences. This includes all necessary expenses, as well as room charges, small equipment rentals, conference materials and supplies, meals provided and refreshments. If someone other than Rutgers hosts the conference, any related expenses should be charged to 35900* Conference Registration Fees or travel expense subcodes 35100* - 35400*, as applicable.

32600* Recharge Center Charges
Costs related to use of equipment, personnel and/or other resources, except copying costs (see 32000* Copying Costs), from an approved University Recharge Center.

32900* Animal Care Per Diem
Costs charged by the university animal care facilities to sponsored projects for the use of laboratory animals.

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Rental Charges (34000 - 34500)

34000 Rent - Buildings & Grounds
Charges for long-term rental (over a year) or operating lease of buildings.

34100 Rent - Equipment
Charges for long-term rental (over a year) or operating lease of all types of equipment including computer equipment.

34500 Rent - Other
All other long-term rentals (over one year) or operating lease charges not classified elsewhere such for charters (airplanes or boats), vehicle rentals and gas cylinder charges. (Updated 9/29/00)

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Travel (34900* - 35900*)

34900* Travel - Advance
An advance for anticipated travel costs. Advances are generally to be requested only for meals and incidentals. Advances for more than $100 per day of travel must have a justification letter attached to the request. Travel advances are considered a personal charge to the individual requesting the advance and should be settled by submitting a Travel and Business Expense Report (TABER) with appropriate receipts within 60 days of the traveler's return to work. Outstanding travel advances for completed trips must be settled before subsequent advances will be issued.

35100* Travel - Recruitment
Travel costs incurred by individuals invited to the university to interview for employment. Covered items include transportation, lodging and meal expenses. For NIH grants and contracts, recruitment travel costs can only be charged for the individual(s) appointed to the grant or contract.

35200* Travel - Domestic
Transportation, lodging and meal expenses incurred by project personnel who are in travel status within the United States, U.S. territories and possessions and Canada.

35300* Travel - Foreign
Transportation, lodging, and meal expenses incurred by project personnel who are in travel status outside the United States, U.S. territories and possessions and Canada.

35400* Travel - Consultant
Charges for transportation, lodging and meal expenses by a consultant while in travel status in lieu of actual charges for services. The consultant must submit original receipts for expenses over $25. Please note, consultants, as independent business persons, are expected to arrange and pay for their own travel expenses.

35900* Conference Registrations
Costs or fees paid to attend conferences and workshops.

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Participant Expenses (36100 - 37800*)

Participants are the recipients of the particular training envisioned by the grant or contract. Principle investigators, researchers, various assistants, trainers or others needed to direct or assist and carry out the project or training are not participants.

36100 Participant Support - Travel
Transportation, lodging and meal expenses incurred by participants while in travel status.

36300 Participant Support - Stipend
Direct payments (stipends) to participants. Recipients must provide their social security number for tax reporting purposes.

36400 Participant Support - Tuition & Fees
Payments of tuition and fees for participants.

36500 Participant Support - Housing
Payments for the housing costs of participants, including food plan payments when applicable.

36700 Participant Support - Other
Payments for other types of support costs for participants not listed above.

37600 Participant Support - NRA (Non Resident Alien)
Any participant support including travel, stipend, tuition and fees, housing or other, for individuals classified as non-resident aliens.

37000* Subcontract Expense Up To $25,000
The first $25,000 charged by a subcontractor on a specific project. Charges over the first $25,000 would be charged to 37100 Subcontract Expense Over $25,000. Subcontract expenses are defined as charges per an Office of Research and Sponsored Programs (ORSP) approved and executed "Subcontract Agreement." It is important to know that ORSP may execute other non-subcontract agreements with our suppliers and vendors. Subcontract agreements are developed where a fundamental part of the work of the sponsored agreement is being performed (i.e. subcontracted) by an outsider, our partner in the work. Most subcontracts are with other universities and corporations involved with research. Charges will not be categorized as subcontracting expenses when a supplier or vendor is providing a product, an upgrade to equipment or software, or some service and/or maintenance necessary to complete the work, but not the fundamental work of the award .

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37100 Subcontract Expense Over $25,000
Charges over the first $25,000 charged by a subcontractor on a specific project. The first $25,000 charged by a subcontractor on a specific project would be charged to 37000* Subcontract Expense Up To $25,000. Please note that improperly budgeting to this Natural Account may result in under budgeting the project due to additional charges for Facilities and Administrative (F&A) Costs, which will be charged when the expense is properly classified. An example is consulting work, originally budgeted to this Natural Account, to provide specialized maintenance for a piece of equipment necessary to complete the work of the award. While the maintenance is essential and chargeable to the award, it is not a fundamental part of the actual work of the award. Therefore, it is not a subcontract expense. When properly charged to Natural Account 31000* or 31100*, the maintenance expense will be subject to F&A charges causing an overdraft situation.

37200* Professional Services - NRA (Non Resident Alien)
Specialized services provided to the university by non-university individuals as consultants or other independent personal service providers. These individuals must be non-resident aliens working in the United States or its territories, and, for tax purposes, are either an individual, sole proprietor, association or other non-incorporated entity. They must provide the university with their social security numbers before receiving payment. They are expected to incorporate out-of-pocket expenses, including travel expenses, as part of their negotiated fee for services. Please note, consultants, as independent business persons, are expected to arrange and pay for their own travel expenses. Use 31100* Professional Services - Consultants for services provided by U.S. citizens or resident aliens. Use 37800* Payments to NRAs Working Abroad for NRAs working abroad.

37300* Honoraria - NRA (Non Resident Alien)
Payment for personal services on which custom or propriety forbids a price to be set. Generally, honoraria are not frequently given. In addition, they are rarely given more than once to the same person. Typically, honoraria are for guest lectures, appearances, or other brief educational services provided to the university by outside experts who are non-resident aliens. Please note that NIH does not allow honoraria. Use 31200* Educational Services - Honoraria for services performed by U.S. citizens or resident aliens. Use 37800* Payments to NRAs Working Abroad for NRAs working abroad. (Updated 1/23/04)

37800* Payments to NRAs Working Abroad
Non-resident aliens can either work in the United States and its territories, or abroad. If they work for Rutgers in the U.S., payments to them are coded to 37200* Professional Services - NRA or to 37300* Honoraria - NRA. If they work for Rutgers abroad, their payments should be coded to this Natural Account so that U.S. taxes are not withheld.

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Repair & Manintenance (40500 - 42000)

40500 Repair & Maintenance - Building & Grounds
Daily maintenance and upkeep costs incurred for restoration of building and grounds facilities to their original condition or efficiency from a worn, damaged or detrimental condition. This also includes non-capitalized alterations and renovations. For capitalizeable charges, see 70500 Additions & Improvements - Buildings & Grounds.

41000 Repair & Maintenance - Equipment
Daily maintenance and upkeep costs incurred for restoration of equipment to its original condition or efficiency from a worn, damaged or detrimental condition.

41500 Repair & Maintenance - Computers
Daily maintenance and upkeep costs incurred for restoration of computers to their original condition or efficiency from a worn, damaged or detrimental condition.

42000 Repair & Maintenance - Vehicles
Daily maintenance and upkeep costs incurred for restoration of vehicles to their original condition or efficiency from a worn, damaged or detrimental condition. This includes charges for either internal or external repair and maintenance services. Also, this includes all types of vehicles such as boats, trucks, trailers, tractors, jeeps, tractor trucks, scooters and garbage trucks, including snow removal accessory equipment, cranes, bulldozers, power shovels, forklifts and other construction and material handling equipment.

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Additions, Improvements & Permanent Equipment (70500, 72600, 73800)

70500 Additions & Improvement - Buildings & Grounds
Expenses for additional work to an existing building that would result in a permanent alteration of the property beyond its original purpose or capability, or that extends the life of the building.

72600 Permanent Equipment More Than $4,999
Equipment (including capitalizeable equipment and software) of more than $4,999 per unit and with a useful life of at least one year. This can include the initial purchase of a computer system. For example, separate components of a computer system may cost less than a $5,000 each, but if the components are necessary for the system to function and the total purchase price of all components is more than $5,000 than all components should be charged here. Please note this information on the purchase order(s) involved. Also, installation expenses for capitalized permanent equipment should be charged here.

73800 Buildings
Expenses that would normally be capitalized when a building is constructed. Examples include design and architectural fees, costs related to meeting building codes and local ordinances, and materials and labor to actually construct the building.

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Student Related (81900 - 82300, 84400 - 84700)

81900 Student Benefits - Fee Remission
Fee remission for full time Graduate Assistants/Teaching Asisstants (GA/TA), if appointed as of September 1 for the fall semester, and/or February 1 for the spring semester. Fee remission can only be charged to the same account(s) and in the same proportion as the employees salary was charged.

82000 Student Aid - Out-of-State Tuition Fees
Tuition remission and fees for out-of-state students charged to a training or a fellowship grant. Federal research grants do not allow college fee charges. When budgeting, assume all tuition remission and fees are for out-of-state students.

82100 Student Aid - In-State Tuition Fees
Tuition remission and fees for in-state students charged to a training or a fellowship grant. Federal research grants do not allow college fee charges. When budgeting, assume all tuition remission and fees are for out-of-state students.

82200 Staff Benefits - Out-of-State Tuition Remission
Tuition remission benefits for out-of-state, full time Graduate Asisstants/Teaching Assistants (GA/TA), if appointed as of September 1 for the fall semester, and/or February 1 for the spring semester. Tuition remission can only be charged to the same account(s) and in the same proportion as the employees salary was charged. When budgeting, assume all tuition remission and fees are for out-of-state students.

82300 Staff Benefits - In-State Tuition Remission
Tuition remission benefits for in-state, full time Graduate Asisstants/Teaching Assistants (GA/TA) if appointed as of September 1 for the fall semester, and/or February 1 for the spring semester. Tuition remission can only be charged to the same account(s) and in the same proportion as the employees salary was charged. When budgeting, assume all tuition remission and fees are for out-of-state students.

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82500 General Administration
Used to record bank service charges for wire transfer requests and certain DGCA approved standard administrative charges.

83700 RUF Gift Assessment
A fee that is assessed on private gifts and grants to Rutgers. For the specific rate and details on which awards are subject to the fee, please see the University Accounting Gift Assessment Fee Policy.

83800 IRB Review Fees
An IRB fee that is charged to corporate awards that do not involve federal funding whenever there is a human protocol review or modification.

84400 Student Aid
Tuition remission and student fees for employees and students that are not otherwise eligible for remission. This is not to be used for Graduate Asisstants/Teaching Assistants (TA/GA), or any other regularly appointed employee that is eligible for tuition remission. This Natural Account is to be used only in special circumstances, and requires prior agency approval.

84500 Training Grants - Stipends
Single or multiple payments through the payroll system to trainees or fellows (both considered non-employees classified under employee class 9) to defray trainee or fellow expenses on non-research awards only.

EMPLOYEE CLASS:  9
JOB CODE:  Various
Post-Doctoroal Fellows - Payments to an individual holding a doctoral degree who is located at the university for the purpose of continuing his or her education. For individual awards, the individual must have been selected by the funding agency that specifically named him or her as the recipient of the individual training award. For institutional awards, the individual must have been selected by the university with the funding agency's concurrence.

During the period of the award, neither the university nor the funding agency may require any services from the fellow; any benefit to the university or the funding agency should be incidental to the purpose of continuing the fellow's education. In addition, individual awards must be transferable to another institution if the recipient chooses to relocate his or her studies.

EMPLOYEE CLASS:  9
JOB CODE:  99690  Post-Doctoral Fellow (Not Emp)

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84700 Training Grants - Travel
Transportation, lodging and meal expenses incurred by trainees in travel status.

87200 Direct Disbursements
Advance payments made to full time university personnel, usually to the principal investigator. The recipient of the advance payment is required to account for all expenditures in a timely manner and clear these expenses by providing a reconciliation to the DGCA accountant.

87400 Advance for Human Subject Payments
Advance payments made to full time university personnel, usually to the principal investigator. These monies are used to make payments primarily to human subjects participating in research projects. The recipient of the advance payment is required to account for all expenditures in a timely manner and clear these expenses by providing a reconciliation to the DGCA accountant.

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Facilities & Administrative Costs (88000 & 88010)

88000 Facilities and Administration Costs
Facilities and Administrative Costs (F&A) were previously referred to as Indirect Costs. These are costs that are incurred for common or joint objectives and, therefore, cannot be identified readily and specifically with a particular sponsored project, instructional activity, or any other institutional activity. Facilities costs include building and equipment depreciation, operation and maintenance expenses, interest on debt and library expenses. Administration costs include general administration and general expenses, departmental administration, sponsored projects administration, and student administration and services.

F&A costs are recovered from sponsored programs by applying the negotiated or agreed F&A cost rate to the modified total direct cost (MTDC) base or some other agreed to base. If 50% or more of the total direct costs (TDC) of the sponsored program were incurred on campus, then the on-campus rate is used. If 50% or more of the TDC costs were incurred off campus, the off-campus rate is used.  Please note that sponsored programs should be budgeted using the on-campus rate, unless there is absolute certainty in using the off-campus rate.

88010 F&A - RUF Fee
A fee that is assessed on all private gifts and grants to Rutgers. This natural account is used when the sponsor pays F&A, but won't pay the RUF Gift Assessement. The portion of the F&A charged here is equal to the amount of the Gift Assessement, if allowed.

88100 Expense Recovery - General
Recovery of any direct expense of the award that is not booked as income.

89900 Expense Recovery - Recharge Centers
Credits, to appropriate designated accounts, based on an approved fee structure for charges to grants and contracts to recover recharge center expenses incurred.

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