Equipment that is non-expendable, tangible personal property having a useful life of two years or more and a per unit acquisition cost of $5,000 or greater.  The cost to be capitalized includes the purchase price and those costs necessary to place the equipment in service (i.e. freight/transportation and setup costs such as installation and testing).  Repairs, maintenance parts or components, warranty costs, maintenance contracts or annual software licensing fees are not considered capital equipment and will be expensed.  All equipment purchased with federal funds or sponsor funds, $5,000 or more, requires approval of SPA.

This equipment meets all of the criteria for an item classified in the Equipment object code 711, but is purchased by means of scheduled installment payments for a specific amount of money over a specific period of time.  Installment purchases of equipment will be capitalized in account code 713 if it meets the capitalization threshold and when the substance of the vendor agreement effectively gives the University ownership of the equipment being leased.

Equipment that is built or assembled from component parts by a Principal Investigator (PI) and/or other sponsored project personnel, an internal shop, or an external shop.  If the fabricated equipment components meet the criteria for capital equipment, it should be assigned to account code 714.

An already capitalized equipment item that is rebuilt or enhanced and the value and/or useful life is extended.  If the cost of the enhancement or modification is $2000 or greater and cannot operate independently, the purchase should be assigned to 715.

Single item equipment purchases acquired with Sponsored funds regardless of the cost or useful life and the title/ownership vests with the Sponsor.  Equipment purchased with grant or contract funds with title to Sponsor.

Payments to rent or lease equipment for a fixed period of time.

Cost of property (less than $5,000) purchased that is required to be tagged per grant or contract.

Costs incurred for specific alterations, repairs or maintenance to University property.

Costs incurred for minor alterations or repairs to facilities.  This would include items such as draperies, blinds, carpeting and alarms.

Costs incurred to maintain facilities (i.e., janitorial, custodial, window washing or elevator maintenance or security system).

All advertising bid expenses for the Facilities, Planning & Management.

Used to record the cost of property insurance.  Approval by Risk Management is required to avoid duplication of coverage and authenticity of the insurer.

Used to record the cost of liability insurance.

Used to record self-insurance claims for losses at the University.

Reimbursement and recovery for covered property losses to University departments.

Used to record the cost of miscellaneous insurance at the University.

All costs associated with the payment of taxes to governmental units. (Used by central unit only).

All costs associated with and originating from doing banking business.  (Used by central unit only).

All costs charged to the University from governmental departments including the State of Michigan and the City of Detroit.

This account is used to fund the reserve for uncollectible receivables.

Used to record the interest expense incurred by an Auxiliary unit that is carrying a cash deficit.  

Used to record any differences between actual cash versus the expected amount of cash based on checks cash, deposits received, etc.  (Used by central unit only).

Purchase or lease of vehicles requires the approval of the Vice President for Finance and Facilities Management.  Lease of state-owned vehicles requires the approval of the Department of Parking and Transportation.

Charges incurred for computing center services and supplies.

Library Media Services.

Department Media Services.

Charges incurred at the McGregor Conference Center for food and beverages.  Please refer to Section 1.3.1 of the APPM for the circumstances where such expenses are allowable and the level of the approvals required.

Charges incurred for FP&M services and materials.

Purchases of lab animals, food, and animal care services from the Department of Laboratory Animal Resources (DLAR).

Printing and graphic services provided by Biomedical Communications.

Charges for equipment rental.

Printing, duplicating and addressing services provided by internal departments.

Services provided by various University departments that repair equipment or sell parts.

Laboratory supplies purchased from medical science store rooms.

Services provided by Student Affairs Counseling and Testing Office.

Fees for evaluation of research proposals involving human and animal subjects.

Charges for on-campus food service providers other than AVI (e.g. Pizzeria Venti, LaPita, etc.).  AVI should be charged to account code 721Y31.

Charges that represent reimbursements to other university departments for service supplies, which do not fit into other expense account codes.  This code should not be used to transfer costs or funds between departments.

Scholarships and fellowships awarded to students and disbursed to students through the Office of Student Financial Aid. This code is not used for student loans.

Tuition payments for courses taken by WSU employees at other universities.

Prizes and awards given to individuals for special achievements.  Not to be used to compensate individuals for performing services for the University.  Please note that Section 1.3.1 C.7 of the APPM provides that Dean’s approval is necessary for such items.  Executive Order 91-1 (Second Release) discusses the University policies for administering departmental awards and prizes.

Charges for rental of gas cylinders and related gas.

Contributions or donations by WSU to other organizations.  Section 1.3.1 (c) 10. of the APPM indicates that any such contributions must be approved by the appropriate vice president and must be considered essential for the furtherance of an established University program.

Payments to rent or lease real property.

No unit of the University may expend funds from any source for the development of administrative systems without the approval of the ITSC.  The Committee may delegate some responsibilities for hardware approval to C&IT.

University Forms.

Charges incurred for small expense items that cannot be otherwise classified.

Used to record the inter-departmental sales revenues of specialized service centers and charge back centers.  For IRB usage only.

Costs associated with the purchase of uniforms, sporting goods and other equipment used by the organized sports programs.

The cost of library books that are capitalized at year-end. (Used by central unit only).

Costs associated with the purchase of materials for the University Libraries.  

Press Operating Expenditures  (Used by University Press only).

The cost of purchasing items to be resold in University auxiliary units.

Administrative costs payable to health care and employee benefit vendors as identified in the contracts. (Used by Human Resources and Finance only).

All advertising costs associated with the utilization of TV and radio air time.

Used to record adjustments to inventory after physical count at year-end.  (Used by central unit only).

Charges for long distance telephone calls only.

Charges for local telephone call expenses.

Charges for equipment purchased from Network Services for local telephone use.

Charges incurred for postage and for parcel delivery services (i.e.,   Federal Express, UPS, and similar delivery services).

Costs paid to external vendors to print, duplicate and provide addressing (labeling) services.

All publicity and advertising expenses other than those for employment searches or bids.  This includes activities directed at maintaining the image of the institution, maintaining or promoting understanding and favorable relations with the community or public at large or any segment of the public.

Advertising expenses related to employment searches only.

The University has contracts for First Class Presort, International Mailing, and Addressing Services.  Any request for an exception for use of a different Vendor requires approval of Business Operations.

Departmental purchases of captioned items.

Dues and fees as described in APPM.  Club fees require the prior approval of the President and individual memberships in professional organizations require the approval of the applicable vice president, Section 1.3.1 of the APPM discusses these matters further.

Dues for University Institutional memberships only.  Do not use for conference expenses.  

Cost of externally held receptions hosted by the University.  Please refer to Sections 1.3.1.C.6 and 8 for information about these expenses which are allowable and the approval level required.

Includes meals, beverages, lodging and other related costs for training and development activities conducted off campus.  This would include staff retreats; however, such retreats are subject to Section 1.3.1.C.3 of the APPM, including the approval of the respective Vice President.

All entertainment costs not categorized in other account codes.  Guest speaker meals should be charged to this account code.  These charges are only reimbursed in accordance with section 1.3 of the APPM.

Payments to non-University employees participating in speaking engagements, lectures, or similar services.

Payments to non-University employees with special expertise.  Please refer to the APPM for further discussion of such payments to individuals (Personal Service Contract – Section 1.3.5.2) or organizations (Contract Award and Payment Authorization – Section 1.3.5.1).

Payments to individuals for providing services to a university unit.  This code is used to pay models and officials for athletic events.  Please note that such payments cannot be made to University employees.

Payments to individuals for royalty fees owed them for publishing (University Press) or patent rights (Office of Intellectual Properties).

External professional services provided by individuals or organizations, related to computer hardware and software, including computer consultants or contract programmers hired from a third party vendor.

Professional agreements solely and specifically used for legal services.

Payments to external agencies providing temporary workers for University departments.  Please note that temporary employment agencies must be on the approved vendor list maintained by Human Resources.

Used for miscellaneous service contracts with individuals or organizations not covered by other specific contracted services account codes.

Costs associated with the purchase of food and services from outside vendors.  Mainly used by Resident Halls.

Payments to third parties to service and maintain equipment for fixed periods of time.

Payment to third parties to service and maintain software for fixed periods of time.

Payments to third parties that do not fall under equipment or software maintenance contract account codes.

Payments to third parties that are not services or maintenance contracts.

Agreements with third parties to conduct specific activities or functions to assist in carrying out approved grant projects.  It is only used by indexes with a first digit of 3 or 4.

Sub-Grant/Contracts with Vendor Relations.

Purchased Services – PRB Use Only.

Payments to individuals for participating in research projects.  This account code may also be used to record payments to health care providers for research subject costs not defined as patient care.

Routine and ancillary medical and dental services provided by health care professionals on an in-patient or outpatient basis.

Deduction to expense that are specific to grants.

Payments to vendors for the purchase of controlled substances used in approved research programs.

Payments to vendors for the purchase of radioactive materials used in conjunction with an approved research program.

General office supplies (i.e., paper, pens, envelopes, notebooks, etc.)

All laboratory related supplies.

Rental or purchase of computer software.

Supplies and materials not otherwise classified.

Costs of consumable goods and parts related to computer systems, printers, modems, etc.  This includes computers under the equipment threshold of $5,000.

All requests for computer network goods and services must be approved by C&IT to guarantee technical support of the network.

Charges for alarm systems, security and safety equipment and supplies.  Security systems require the approval of Public Safety to ensure the specifications and requirements set forth by the University are met.

The design of signs requires the approval of Marketing and Communications.  Hanging/mounting of signage must be approved by FP&M.

All allowable expenses incurred by University employees for travel within the State of Michigan, Windsor and Essex County.  This would include any applicable registration or conference fees.  Allowable expenses and reimbursement procedures are identified in the University’s Travel and Transportation section of the APPM (Section 7).

All allowable expenses incurred by University employees for travel within the United States and Ontario, except as included in account code 7711.  This would include any applicable registration or conference fees.  Allowable expenses and reimbursement procedures are identified in the University’s Travel and Transportation section of the APPM (Section 7).

Allowable travel expenses incurred by non-employees (such as students, board members, guest speakers, etc.).  Allowable expenses and reimbursement procedures are identified in the University’s Travel and Transportation section of the APPM (Section 7).

All travel costs incurred by athletic teams, debate teams, musical performances, etc.

All allowable expenses incurred by University employees for travel outside of the United States and Ontario.  Allowable expenses and reimbursement procedures are identified in University’s Travel and Transportation section of the APPM (Section 7).

Internal charges incurred for motor pool vehicle usage.  Please refer to section 8.2 of the APPM for Motor Pool procedures.

All expenses associated with the recruitment of employees and athletes.  Please refer to Section 1.3.1 of the APPM for the types/amounts of expenses allowable and the approval levels required.

Relocation expenses incurred by a new employee including house hunting trips, shipping of household goods  and associated expenses.  Please refer to Section 1.3.1.2 of the APPM for further discussion of this matter.

Used by FP&M to move equipment, furniture and related boxes during renovation of University facilities.