Accounting Structure Subcodes

In the SL, the variable field (VVVV) is used to identify specific revenue or expense line items. The variable field is the last 4 digits of the 12 digit SL account number. The major subcode categories are:

Subcodes	Description (Click Link for Definitions)
0010-09XX	REVENUE
01XX	Tuition and Fees
02XX	Appropriation
03XX	Gifts
04XX	Contracts & Grants
05XX-06XX	Sales and Services Educational
070X	Endowment Revenue
071X	Investment Revenue
075X-08XX	Sales & Services Auxiliary Enterprises
09XX	Miscellaneous Revenue
1XXX-9XXX	EXPENSE
1000-1999	Salaries and Wages
2000-2999	Labor and Assistant/Fringe Benefits
3000-31XX	Expense & Technical/Special Fees
32XX-3299	Communications
33XX-3399	Travel
35XX-3599	Fuel and Utilities
36XX-3699	Motor Vehicle Operations and Maintenance
37XX-38XX	Contractual Services
39XX-40XX	Supplies and Materials
41XX-42XX	Equipment Replacement
43XX-44XX	Equipment Additional
46XX-4899	Student Aid
49XX-4999	Fixed Charges
50XX-5599	Land and Buildings
56XX	Depreciation/Amortization
9998	Indirect Cost Expense (Contracts and Grants)