Major account classification for all commodities, which are:
a. Ordinarily consumed or expected to be consumed within two years after they are acquired or put into use.
b. Converted in the process of education, research, construction or manufacture.
c. Used to form a minor part of equipment or fixed property less than $5,000 in value.
Includes the cost of postage, parcel post charges or freight charges for the commodities if the terms of delivery are other than FOB destination. Entries for payroll, budget or accounting purposes may not be made to this account code.
Expenditures to this sub account group represent consumable supplies for the operation of an office or used in the process of education or research.
Expenditures to this sub account group represent consumable supplies necessary for the maintenance and repair of university equipment, vehicles and facilities, including vehicle fuels, parts and accessories, small tools used in the repair process which have a unit cost of less than $5,000 or not normally included in equipment inventory.
Expenditures to this sub account group represents consumable supplies not specifically covered.
Items for Resale
Major account code classification for purchase of items to be resold by auxiliary, recharge or other resale operations. Entries or budget, payroll or accounting purposes may not be made to this account code.