这里有一份实例：
CHART OF ACCOUNTS
DICTIONARY DESCRIPTION
EXPENSES
A: SALARIES AND WAGES
AB: HIGHER EDUCATION CLASSIFIED: All Classified employees/positions of institutions of higher education and related boards under the jurisdiction of the
*detail maintained by earn codes in H.R
AD: HIGHER EDUCATION EXEMPT: All employees/positions which have been defined as exempt by chapter 41:06 RCW by the
51305 Temporary (Temporary Exempt)
AF: HIGHER EDUCATION FACULTY: All employees/positions whose primary responsibilities are teaching, research, public service, including librarians and counselors designates as faculty.
51605 Adjunct / Other (Adjunct/Phased/Summer/Overload)
AH: HIGHER EDUCATION GRADUATE ASSISTANTS: All employees/positions held by the graduate school and whose primary responsibilities are related to teaching, research, and public service at institutions of higher education.
51705 Grad Assistants
AK: HIGHER EDUCATION OTHER: All employees/positions not subject to other classifications.
51805 Temp-Other (Hourly Employees)
AL: HIGHER EDUCATION STUDENTS: All student employees other than graduate assistants or those covered by Washington Personnel Resources Board, including work-study students.
51815 Student Employees
AS: SICK LEAVE BUY-OUT: Salaries and wages expended for accrued employee sick leave as provided under RCW 41.04.340.
51140 Sick Leave Buyout/Term (Classified)
51260 Admin S/L Buyout (Exempt)
AT: TERMINAL LEAVE: Salaries and wages expended for accrued vacation leave made to employees upon termination of employment.
51150 Term Leave-Class (Classified)
51255 Term Leave Exempt (Exempt)
51445 Fac Vacation Leave Buyout (Faculty)
AU: OVERTIME AND CALL-BACK: Additional amounts paid to employees for working overtime and under call-back provisions of contracts and work agreements.
51835 Overtime Extra Time (Overtime/Extra hr. straight time/Standby)
.
B: EMPLOYEE BENEFITS
BA: OLD AGE, SURVIVORS AND DISABILITY INSURANCE: Amounts expended as the state’s share of Old Age, Survivors, and Disability Insurance. Does not include Hospital Insurance (Medicare0 premiums. *
52005 OASI
* detail maintained by earn codes in H.R.
BB: RETIREMENT AND PENSIONS: Amounts expended as the State’s Share of retirement and pension benefits.
52015 Cwu Retirement (Retirement and Pensions)
BC: MEDICAL AID AND INDUSTRIAL INSURANCE: Amounts expended as the state’s share of medical aid and industrial insurance.
52045 Medical Aid and Industrial Insurance
BD: HEALTH, LIFE, AND DISABILITY INSURANCE: Amounts expended as the state’s share of health, life, and disability insurance.
52050 Health, Life and Disability Insurance
BF: UNEMPLOYMENT COMPENSATION: Amounts expended to pay for unemployment compensation benefits received by former state employees.
52060 Unemployment Compensation
BG: SUPPLEMENTAL RETIREMENT PAYMENTS: Amounts expended for supplemental payments to retired individuals when pension annuity payments are less than what the retiree would be eligible to receive under the public employees retirement system.
52065 Supplemental Retirement
BH: HOSPITAL INSURANCE (MEDICARE): Amounts expended as the state’s share of Hospital Insurance (Medicare).
52010 Medicare
BT: SHARED LEAVE PROVIDED – SICK LEAVE: The dollar value of sick leave donated by state employees in conjunction with the state’s shared leave program.
52070 Donated Sick Leave
BU: SHARED LEAVE PROVIDED – PERSONAL
52075 Donated Personal
BV: SHARED LEAVE PROVIDED – ANNUAL LEAVE: The dollar value of annual leave donated by state employees in conjunction with the state’s shared leave program.
52080 Donated Annual Leave
BW: SHARED LEAVE RECEIVED: The dollar value of shared leave received by state employees, to be used in lieu of sick leave, in conjunction with the shared leave program.
52085 Shared Leave Received
C: PERSONAL SERVICE CONTRACTS: Personal service means professional or technical expertise provided by a consultant to accomplish a specific study, project, or task. This category includes contracts with independent individuals or firms to perform a service or render an opinion or recommendation. NOT included are amounts expended for architectural and engineering services on capital projects. These amounts are to be recorded as Sub object JK. Also excluded are client services, whether paid directly to the client or to the provider. These amounts are to be recorded as Sub-objects NA and NB, respectively.
CA: MANAGEMENT AND ORGANIZATIONAL SERVICES: Amounts expended for services to assist management with operation or management of the University or department. Also includes services for strategic planning, goal setting, needs assessment, business process re-engineering, facilitators for staff functions, harassment and related investigations, mediation, and lobbying. Includes services for design, development, and/or implementation of information processing or telecommunications systems, re-engineering of major information technology systems, quality assurance on or evaluation of such systems, and development of information technology strategic plans.
53005 Mgmt and Org Services
53010 Personal Service Contract
CB: Legal & Expert Witness Services: The amounts expended for non-state employed attorneys, bond counsel, patent counsel, hearing examiners, and expert witnesses. Does not include amounts expended for court reporters, legal aides or lay witnesses. These amounts are to be recorded as Sub-object ER.
53012 Legal Services
CC: FINANCIAL SERVICES: Amounts expended for financial services, actuarial services, economic analysis, cost/benefit analysis, cost allocation, accounting and audit
services. Also includes investment management, cash management and stockbroker services. DOES NOT INCLUDE amounts expended for the state actuary, attorney general, state auditor, or routine bookkeeping and fiscal technician services.
53015 Financial Services
CD: COMPUTER & INFORMATION SERVICES: The amounts expended to analyze, enhance, modify or implement computer systems or telecommunications systems. Does not in include amounts expended for data processing charges or programming and data entry services which are classified as purchased services under Sub-object ER. Does not include design or development of major information systems which is classified under Sub-object CA.
53017 Computer & Information Service
CF: TECHNICAL REASEARCH SERVICES: Amounts expended for environmental studies, transportation studies and personal services related to natural resources, agriculture, science, biology and aquatic issues. Also includes historical research, property appraisals, real estate services, archaeological surveys and aerial surveys.
53020 Technical Research Services
CZ: OTHER PERSONAL SERVICES: Amounts expended for personal service contracts other than those described above.
53025 Other Personal Services
E: GOODS AND SERVICES
EA: SUPPLIES AND MATERIALS: Amounts expended for all materials and supplies which are (a) ordinarily consumed or expended within one year after being put into service, (b) converted in the process of construction or manufacture, or (c) used to form a minor part of equipment or fixed property. All office copier paper and supplies are recorded as EF, account subcode: 53315 Office Copier Supplies.
53110 Misc Supplies
53115 Kitchen Supplies
53116 Dish Ware / Paper Supplies
53120 Office Supplies
53125 Graphics & Photo Productions
53130 Data Processing Supplies
53140 Instructions & Res Supplies
53142 Dining Room Supplies
53144 Linen Supplies
53146 Custodial Supplies
EB: COMMUNICATIONS: Amounts expended for transmission of messages. Includes:
telephone, and facsimile services; letter postage; rental of post office boxes or postage meter machines; contractual messenger service; telephone installation costs; and internet access charges.
53150 Postage
53151 Postage General Meter
53152 Postage 1st Class Permit
53153 Postage Bulk Permit
53154 Bus Reply/Postage Due
53160 Telephone
53170 Telephone – Long Distance
53180 Miscellaneous Communications
53182 Telephone - Install
EC: UTILITIES: Amounts expended to heat, cool, and light state owned and/or leased facilities not obtained through the Department of General Administration, where energy costs are not included as part of the monthly lease payments. Also includes the amounts expended for water, sewer and garbage.
53190 Electricity
53200 Natural Gas
53210 Heating Oil
53220 Water
53230 Sewer
53240 Refuse
53250 Miscellaneous Utilities
ED: RENTALS AND LEASES: Amounts expended for the possession and use of property owned by the Department of General Administration and others. Includes: land; buildings; structures; furnishings; equipment (excluding travel expense rentals); and software.
53260 Rentals and Leases
EE: REPAIRS, ALTERATIONS, and MAINTENANCE: Amounts expended for the normal upkeep and restoration of buildings, structures, equipment, or other improvements. Includes expenditures to remodel and restore which do not extend the useful life of the asset.
53270 Repairs
53274 Repair apartments
53275
53276 Repair Dining Service
53277 Repair Resident Halls
53271 Environmental Control Repairs
53272 Plant Auth Non-Product Repairs
53273 Key / Rekey
53280 Maintenance
53290 Alterations
EF: PRINTING AND REPRODUCTION: Amounts expended for contractual printing and reproduction, binding operations, and all common processes of duplication. Includes printed matter such as publications, books, pamphlets, and the cost of office copier supplies.
53300 Printing-Campus
53310 Printing-Off Campus
53315 Office Copier Supplies
EG: EMPLOYEE PROFESSIONAL DEVELOPMENT AND TRAINING: Amounts expended for the payment of tuition, fees and/or other related expenses for individuals engaged in or conducting educational or training programs which are offered to employees on a continual or recurring basis (more than six times per fiscal year) or satellite training. Includes participation in associations, organizations, conventions, and the cost of subscriptions that accompany these memberships. Also includes nontaxable employee recognition awards of nominal economic value EXCLUDING cash or cash equivalents, such as gift certificates, which are taxable and are to be reported under Sub-object NZ. Does not include lodging or subsistence costs except where meals and/or lodging are included as an integral part of the fee.
53320 Education and Training
53325 Lite Refreshments For Meetings
53330 Memberships
53340 Registration Fees
EJ: SUBSCRIPTIONS: Amounts expended for subscriptions to newspapers and periodicals, and/or services providing informational reports. Excludes subscriptions accompanying individual and/or agency memberships.
53350 Subscriptions
EK: FACILITIES AND SERVICES: Charges by the Department of General Administration for central services provided to agencies. Includes maintenance of capital buildings and grounds, campus mail service, and parking.
53360 General And Administrative Services
EL: DATA PROCESSING SERVICES: Charges by the Department of Information Services or other State agency data processing installations for services.
53370 DIS Data Processing Services
EM: ATTORNEY GENERAL SERVICES: Charges by the Office of Attorney General for legal services.
53380 Attorney General Services
EN: PERSONNEL SERVICES: Charges by the Department of Personnel for services in connection with the appointment, training, promotion, transfer, layoff, recruitment, retention, classification, compensation, removal, discipline, labor relations, and welfare of classified employees.
53390 State Personnel Service
EP: INSURANCE: Amounts expended for liability, property, vehicle, fire, accident, including risk management and self-insurance payments, and all other forms of insurance except for state employee insurance benefits.
53400 Insurance
EQ: NONCAPITALIZED FURNISHINGS, EQUIPMENT AND SOFTWARE: Amounts expended for furnishings, equipment, and software with a useful life of greater than one year and not considered a capital asset. Excludes minor assets with a useful life of greater than one year such as staplers, waste containers, and tape dispensers.
53410 Equipment – Non inventory – Non Capitalized
53420 Equipment – Inventory Non Capitalized
53430 Software (Non-Inventory)
ER: OTHER PURCHASED SERVICES: Amounts expended for CONTRACTUAL services provided to accomplish routine, continuing and necessary functions not otherwise specifically mentioned or included under the other sub-objects. Includes custodial, interagency, intergovernmental, security, data entry, and programming services.
53440 Software Maintenance
53450 Purchased Services – 1099
53460 Purchased Service – Non 1099
53470 Foreign Personal Services
ES: VEHICLE MAINTENANCE AND OPERATING COSTS: Amounts expended for the maintenance and operation of state owned vehicles. Includes gasoline, oil, tires, parts and supplies.
53480 Vehicle Maintenance and Operation costs
53482 Plant Diesel Motor Fuel
ET: AUDIT SERVICES: Charges by the Office of State Auditor for audit services.
53490 Audit Services
EW: ARCHIVES AND RECORDS MANAGEMENT SERVICES: Charges by the Secretary of State for archiving, storage, and records management services.
53500 Archives and Records Management Services
EX: OMWBE SERVICES: Charges by the Office of Minority and Women’s Business Enterprises for services.
53510 OMWBE Services
EZ: OTHER GOODS AND SERVICES: Amounts expended for goods and services other than those described above. Includes bonds, freight (when not allocable to items purchased), advertising, and other goods and services from vendors or other agencies.
53520 Advertising
53530 Program Expenses
53540 Freight
53550 Misc Goods and Services
53552 Shop Supplies
53554 Maintenance Supplies
53560 Reallocated Costs
53565 Supplies for Rebill
53570 Legal Settlements
F: COST OF GOODS SOLD (Proprietary Funds Only): Revenue source code 0450 “Sales of Goods and Supplies-Proprietary Funds” is to be used.
FA: PURCHASES:
53710 Net Cost of Goods Sold
FB: PURCHASES: Amounts expended to acquire merchandise purchased for resale.
53720 Purchase for Resale
53721 Food for Resale
53722 Warehouse Purchases
53730 Special Project Purchase
FC: RETURNED PURCHASES: Amounts recovered for merchandise returned to the Vendor.
53740 Returned Purchases
FD: FREIGHT IN: Amounts expended for delivery of merchandise purchased for resale.
53750 COGS – Freight In
FE: DISCOUNTS:
53760 Discounts
53770 Direct Labor
G: TRAVEL: In addition to state employees, these sub-object codes are to be used to record travel expenses paid to/or for individuals who serve on boards, commissions, councils, committees and task forces. Where travel expenses are authorized and included as part of a contract or grant, the payment is to be recorded under the appropriate sub-object code for the contract or grant.
GA: IN-STATE SUBSISTENCE AND LODGING:
53820 Same Day Travel – Meals
GB: IN-STATE AIR TRANSPORTATION:
GC: PRIVATE AUTOMOBILE MILEAGE:
53840 Private Automobile Mileage
GD: OTHER TRAVEL EXPENSES: Includes prospective employee interview expenses; employee relocation expenses; rail bus, ferry, or taxi fares; rental cars; parking fees; stenographic services; telephone calls; and other miscellaneous expenses.
53850 Other Travel Expenses
53860 Travel Advance
53870 Interview Expense
53880 Relocation Expense
GF: OUT OF STATE SUBSISTENCE AND LODGING:
53890 Out of State Meals and Lodging
GG: OUT OF STATE AIR TRANSPORTATION:
53900 Out of State air Transportation
GN: MOTOR POOL SERVICES: The amounts expended for use of vehicles obtained from either the central or agency-operated motor pools. The expenditures may be for vehicles used on either a specific trip(s) or permanently assigned basis.
53910 Motor Pool Services
J: CAPITAL OUTLAYS: Amounts expended for the acquisition of, or addition to, fixed assets intended to benefit future periods. Also includes fixed assets acquired through capital leases.
JC: FURNISHINGS, EQUIPMENT, AND SOFTWARE:
54005 Capitalized Equipment
JD: LIBRARY RESOURCES: Amounts expended for: cost of books, maps, and films formally cataloged by a library or audiovisual center; sound film strips, slide sets, prepared transparencies, and prerecorded audio or video recordings; periodicals purchased and cataloged for libraries; and museum and art collections.
54010 – 54365 Library Resources
JE: LAND: Amounts expended for acquisition of land. Includes: cost of acquiring land; clearing and grading costs; and the cost of razing buildings or other improvements acquired with land which were not intended for permanent use at time of acquisition.
54410 Land
JF: BUILDINGS: Amounts expended for the acquisition of already constructed buildings including broker and appraisal fees, legal expenses, and repairs to put buildings in required condition for intended use.
54420 Buildings
54421 Other Contracts
54423 Construction Retainage
54424 Fixed Furnishings
JH: IMPROVEMENTS OTHER THAN BUILDINGS: Amounts expended for the construction, addition, and/or alteration of improvements other than buildings, such as: tunnel and utility systems; water and sewer systems; street lights and signs; braces and retaining walls; parking facilities; toll bridge construction; shoreline protection projects; and leasehold improvements.
54430 Improvements – Not Buildings
JJ: GROUNDS DEVELOPMENT: Amounts expended for landscaping other grounds development unrelated to a building or other facility for general aesthetic, weed control, or other purposes.
54440 Landscaping
JK: ARCHITECTURAL AND ENGINEERING SERVICES:
54450 Architectural and Engineering Services
54452 Construction Predesign
JL: CAPITAL PLANNING: Amounts expended for planning or determining the feasibility of a specific capital project or projects.
54460 Capital Planning
JM: WORKS OF ART AND HISTORICAL LANDMARKS: Amounts expended for the acquisition and maintenance of permanent works of art and historical landmarks.
54470 Works of Art and Historical Landmarks
JZ: OTHER CAPITAL OUTLAYS: Amounts expended for capital projects not specifically indicated above.
54480 Other Capital Outlays
54481 Construction Inspection
54482 Related Project Cost
54483 Construction Tax
54486 Construction Advertising
N: GRANTS, BENEFITS, AND CLIENT SERVICES:
NZ: OTHER GRANTS, BENEFITS AND CLIENT SERVICES: Includes taxable employee recognition and productivity awards which are in the form of cash or cash equivalents, such as gift certificates.
54510 Grants, Benefits and Client Services
P: DEBT SERVICE
PA: PRINCIPAL: Amounts expended for the payment of principal on the various forms of indebtedness incurred by the state.
54610 Principal
PB: INTEREST: Amounts expended for interest on indebtedness incurred by the state.
54620 Interest
PC: OTHER DEBT SERVICES: Amounts expended for other related charges on the various forms of indebtedness incurred by the state.
54630 Debt Service Other
PD: PRINCIPAL – OST LEASE/PURCHASE AGREEMENTS: Amounts expended for principal on lease/purchase agreements with the Office of State Treasurer.
54640 Principal OST Lease/Purchase Agreements
PE: INTEREST – OST LEASE/PURCHASE AGREEMENTS: amounts expended for interest on lease/purchase agreements with the Office of State Treasurer.
54650 Interest OST Lease/Purchase Agreements
S:
T: INTRA-AGENCY REIMBURSEMENTS
TA: SALARIES AND WAGES: Reallocation of budgeted expenditures within an agency for salaries and wages.
54710 Transfer Salary
TB: EMPLOYEE BENEFITS: Reallocation of budgeted expenditures for employee benefits.
54720 Transfer Employee Benefits
TE: GOODS AND SERVICES: Reallocation of budgeted expenditures for goods and services.
54730 Transfer Goods and Services
54740 Transfer Travel
TJ: CAPITAL OUTLAYS: Reallocation of budgeted expenditures for capital outlays.
54750 Transfer Capital Expense
W: DEPRECIATION, AMORTIZATION, AND BAD DEBTS
WA: DEPRECIATION EXPENSE: Expense that represents the portion of the expired service cost of tangible fixed assets during the accounting period. Only used with General Ledger code 6511 “Depreciation Expense”.
54810 Depreciation
WC: BAD DEBTS EXPENSE: Expense that represents the portion of receivable balances, recorded previously as revenue, which has now been determined uncollectible.
54820 Bad Debt
WD: CHANGE IN CAPITALIZATION POLICY: This amount represents the total immaterial book value of fixed assets that are to be deleted from the records due to changes in the state’s capitalization policy. Only use with General Ledger code 6525 “Expense Adjustments/Eliminations (GAAP).”
54830 Change in Capitalization Policy