MISCELLANEOUS EXPENDITURES
	8000	Miscellaneous Expenditures - Major account classification for expenditures not included in other major account groupings as specified below. Entries for budget, payroll or accounting purposes may not be made to this account code.
	8001	Miscellaneous Expenditures Budget - For budget entry purposes only by chief financial officers of MAUs and Statewide Budget.
	8002	Undistributed Construction Budget - Budget reserved for additional unidentified capital project costs.
	8003	Assumption Budget - For budget entry purposes only - Used by grant and contract offices to record and track assumptions for 0 to 90 days.
	8115	Entertainment - Expenditures for entertainment and related expenses. Limited to use by certain university administrators with approved representational allowances. Accounts for the cost of all alcohol served at university functions. Does not include meals served that are included in the conferences, which are included in the fee.
	8235	Bad Debts - Bad debts incurred from noncollection of receivables or over expenditure of restricted funds. This account code may also be used to record a provision for potential bad debts based on experience or other analysis. See P-41 for guidance on when to use.
	8236	SW Check Reissue - Expenditures for subsequent reissues of stale dated checks written off by the university. This account code to be used by Statewide only.
	8340	Interest/fees on late payments - Interest and fees charged on overdue invoices including contractors’ invoices.
	8341	Interest on Debt - Interest paid on any debt/obligations other than interest on overdue invoices. Includes interest on loans, lease purchases, bonds, and utility assessments etc. Not used for recording payments on lease purchases and/or long term debt in the current funds - see procedure P-53 Leases.
	8342	Retirement of Indebtedness - Principal payments on long-term debt (fund 600000 only).
	8343	Offset to Net Pension Obligation - Offset to Net Pension Obligation (NPO) - Amortize NPO in accordance with GASB 27.
	8344	Increase in Net Indebtedness- Net increase/decrease to university debt due to lease purchases, bond, and notes payable.To be used only with Investment in Plant fund group (8xxxxx), and only by Statewide Finance.
	8501	Disbursements to Foundation - Disbursements made to University of Alaska Foundation.
	8502	Disbursements to Agency Funds - Disbursements made to University of Alaska agency fund group. Offsetting entry is credited (CR) to account code 9992. Example: net proceeds of raffles distributed from UAF to student clubs such as ASUA.
	8505	Agency Disbursements to UA - Disbursements made from University of Alaska agency funds to University of Alaska departments. Offsetting entry (CR) to account code 9455. Example: a booster club disbursement to the athletics department.
	8550	Other Interdepartmental Expenditures - Funds expended by a department to cover expenditures in multiple account codes (labor, travel, contractual, etc.) paid by another department. Examples: Statewide Office of Land Management reimbursing UA Anchorage for costs expended by UAA in the maintenance of the Diplomacy Building; Statewide provides agreed upon amount to compensate UAA for payroll and related expenditures of “on loan” employee.
	8651	Restricted Fund Disallowed Costs - To recognize disallowed restricted fund expenditures as an offsetting credit in the restricted fund with a debit (expense) in the unrestricted funds. Account Code 8651 is used for both sides of the entry. Entry to this account code is after the discovery of disallowed costs and is made by the campus Grants and Contracts office only. Additional entries for associated facilities and administrative costs are required using appropriate rates.
	8661	Cost Overrun Restricted Funds - The credit recorded in the restricted fund to compensate for overruns. The offsetting debit is recorded in the unrestricted fund. Account Code 8661 is used for both sides of the entry. In effect the unrestricted fund is funding a portion of the project but all related costs are recorded in the restricted fund.
	8665	Capitalized LM Expenses - For use in capitalizing improvements to land grant subdivisions and other lands to prepare them for sales. Credit to this account code and debit to 0423 other inventory.
	8710	ACT (Advance College Tuition) Valuation Expense/Revenue - Current year expense (or revenue) from adjusting ACT (Advance College Tuition) Valuation Reserve Liability to actual. The ACT Valuation Reserve Liability is the difference between the current cash value of the ACT credits and the participants’ cost.
	8711	ACT (Advance College Tuition) Tuition Value Variance - Difference between tuition value and cash value of ACT tuition credits. Recognition occurs on the use of ACT credits when the tuition value is lower than the cash value.
	8804	Depreciation Expense - Depreciation expense
	8805	Depreciation Expense-Service/Recharge Centers - Depreciation expense for service/recharge center equipment.
	8807	Gain/Loss on Equipment Disposal - Rechg Ctrs - Gain/Loss expense on disposal of service/recharge center equipment.
	8808	Disposal of Plant Assets - Expense for the disposal of plant assets. To be used only with Investment in Plant fund group (8xxxxx), and only by Statewide Finance.
	8992	Restricted Matching Expenses - Matching expenditures of the unrestricted or other restricted funds for matching requirements of grants and contracts (is recorded as a debit to unrestricted or restricted funds, with an offsetting credit to account 8992 in the related individual restricted fund).
	8993	Restricted Fund Match Eligible for Facilities and Administrative Cost Reimbursement - Matching expenditures of the unrestricted fund requirements of grants and contracts. These matching funds are allowed by the grant or contract to generate facilities and administrative cost recovery. Record as a debit to unrestricted funds with an offsetting credit to account code 8993 in the related restricted fund.
TRANSFERS
	845X	Transfers - accounting transactions between funds, which are neither revenues nor expenditures. The same account code is used for both sides of the transaction (i.e. debit 8451 and credit 8451).
	8451	Mandatory Transfers - transfers required by external agencies because of: 1) agreements relating to the financing of educational and auxiliary plant, or provisions for renewals and replacement of plant; 2) agreements to match gifts and grants to loan and other funds; 3) legally binding endowment or other agreements.
	8452	Restricted Interdepartmental Transfer - Transfers within restricted funds where one campus transfers a project or portion of a project to another campus.
	8453	Transfers Other - Transfers between funds and/or fund groups made at the discretion of the governing board or management not specifically identified in other transfers accounts. Examples: inflation proofing for endowment funds; funding provided from one campus to another where no direct benefit accrues to the originating campus; Statewide Risk Management to other departments to assist with the cost of seminars, training, alarms, ergonomic furniture, etc. for loss prevention.
	8455	Funding Rollover - Transfer of funding between funds within the same fund group. Normally used in contracts with multiple year funding such as within restricted funds or within the UAF School of Fish ship accounts.
	8456	Transfer Fixed Price Residual - Transfer of residual amounts from restricted fund fixed price contracts to unrestricted funds.
	8457	Recharge Center Subsidy - Transfer between funds to provide subsidy for operations of a service/recharge center.
	8458	F & A Recovery Waived – Transfer from department for recovery of portion of Facilities and Administrative recovery waived.
	8459	Statewide Transfers – Transfer of revenue from Statewide Programs & Services to the MAU's. This account code is to be used by Statewide Finance only.