OTHER SOURCES OF REVENUE
  9OTHRV Other Sources of Revenue - Major account classification for miscellaneous revenue not included in other major account codes. Entries for budget, payroll or accounting purposes may not be made to this account code.
  9803 Student ID Card Revenue - Revenue from the issuance of late student identification cards or replacement cards.
  9804 Sundry Sales Revenue - Revenue from the sale of candy, juice, food and school supplies not sold by an auxiliary operation.
  9805 Miscellaneous Revenue (not inter/intra) - Sundry or nonrecurring revenues from non-university sources not specifically identified in other revenue account codes.
  9806 Ski Pass Revenue - Revenue from the sale of ski passes.
  9807 Bus Pass Revenue - Revenue from the sale of bus passes and/or bus tokens.
  9808 Special Event Revenue - Revenue from having special events, such as dances, lectures, ice cream socials, dinners, etc.
  9809 Booster Club Memberships - Revenue received by booster clubs for memberships. For use by agency funds only.
  9820 Vending Machines Revenue - Revenue from operation of vending machines.
  9821 Utility Fees - Revenue from the sale of utility services to off campus sources.
  9822 Parking Fees - Revenue from the sale of parking decals and the collection of parking fines.
  9823 Game Room Revenue - Revenue from the operation of the game rooms not operated by an auxiliary operation.
  9824 Bidder Application Fees - Revenue from the biannual fees charged to vendors so that their names are included on the "Bidder List".
  9827 Administrative Services Revenue - Revenue received to cover any fees levied to cover administrative costs, predominantly processing fees. Examples include NSF charge fees, small claims court filing fees, etc.
  9840 Computer Services Off-Campus Revenue - Revenue from sales to off-campus sources for providing computer services (see 9900 series for internal sales).
  9844 Royalty Revenue - Revenue derived from the use of University of Alaska licensed patents or trademarks, symbols, or names of the university.
  9845 Warehouse Operation Revenue - Warehouse revenues from services rendered to outside entities only (see 9900 series for internal sales).
  9846 Coin-Op Copiers Revenue - Revenue from the operation of coin-operated copy machines.
  9847 Reproduction and Graphic Services Off-campus Revenue - Revenue from sales to off-campus sources for reproduction or graphic services (see 9900 series for internal sales).
  9850 Real Estate Rentals - Revenue from rental of real property other than student or faculty housing.
  9851 Equipment Rentals - Revenue from rental of equipment other than vehicles, airplanes or boats to independent agencies.
  9852 Vehicle, Airplane, Boat Rentals - Revenue from rental of vehicles, airplanes and boats (ships) to independent agencies.
  9853 Miscellaneous Housing Revenue - Revenue from rental of housing to other than student or faculty recorded in auxiliary services.
  9854 Space Rent - Non-UA Users - Revenue derived from the rental of space or rooms to various entities or clubs, which are not affiliated with the university. This account code is not to be used for housing revenue.
  9855 Ship Use Revenue - Revenue generated by charges for use of university-owned or operated vessels to non-University of Alaska or non-National Science Foundation entities. To be charged to the ship accounts in the designated funds.
  9856 Recharge/Service Center Rev - Non-university - Revenue received by recharge or service center from non-university sources.
  9857 R/SV Center Revenue Fed E-Rate Rebate – Revenue rebated from the federal government for Internet service provided to various school districts.
  9858 Museum Admissions – Revenue from admissions to the museum.
  9860 Miscellaneous Rental and Sales Revenue - Revenue from miscellaneous rentals and sales not handled by an auxiliary operation.
  9861 Miscellaneous Book/Publication Sales - Revenue from the sale of books and/or publications not recorded in auxiliary or education book/publication sales.
  9862 Locker Rental Revenue - Revenue from the rental of lockers.
  9863 Outdoor Recreation Rental Revenue - Revenue from the rental of outdoor equipment not handled by an auxiliary operation.
  9871 Raffle/Gaming Permit Revenue - Revenue from raffles and other gaming activities conducted under the State of Alaska's gaming permit.
  9872 Net Raffle Proceeds-Unrestricted - Distribution of net raffle proceeds to unrestricted funds. Entry is a debit (negative revenue). Offsetting entry (CR) to account code 9872 in an unrestricted account.
  9879 Museum Store Sales - Revenue from sales of merchandise at the museum store.
  9880 Athletic Ticket (non-season) Sales - Revenue from admissions to athletic events. For season ticket sales use 9885.
  9881 Athletic Broadcasting Rights - Revenue from sale of television and radio broadcasting rights.
  9882 Athletic Guarantees - Revenue from guarantees paid to UA for athletic competitions played away from home.
  9883 Athletic Concession Sales - Food and Drink - Revenue from sale of food, snacks and drinks at athletic events.
  9884 Athletic Concession Sales - Other - Revenue from sale of concession items other than food or drinks. This includes programs and souvenir sales.
  9885 Athletic Season Ticket Sales - Revenue from season ticket sales for athletic events.
  9889 Other Athletic Activities - Other revenue from athletic events.
  9890 UA Receipts Carryforward - Excess revenue from the prior year available for expenditures in the current year. For reporting purposes only - revenue reversed in final cycle of current year.
  9891 Statewide Revenue Transfer - Transfer of revenue from Statewide Programs & Services to the MAU's. For budget reporting purposes only - revenue will be moved to 8459 in final cycle of the fiscal year (after budget freeze). This account code is to be used by Statewide Finance only.
  9892 Additions to Plant Facilities - To record capitalization of fixed assets. to be used only with investment in Fund group (8xxxxx) and only by Statewide Finance.
FACILITIES AND ADMINISTRATIVE COST RECOVERY
  9IDNRV Facilities and Administrative Cost Recovery - Major account classification for facilities and administrative cost recovery. Entries for budget, payroll or accounting purposes may not be made to this account code.
  9810 Facilities and Administrative Cost Recovery - Unrestricted revenue from facilities and administrative cost charges on restricted funds. Offset (DR) charge to account code 7811.
  9811 Facilities and Administrative Cost Support from Other Departments - Portion of unrestricted facilities and administrative cost recovery revenue allocated to supporting departments in accordance with MAU policy. The portion of revenue allocated to the department with the grant/contract is to be recorded in account code 9810. Offset (DR) charge to account code 7811.
BOND PROCEEDS
  9BOND Bond Proceeds
  9825 Bond Proceeds - Revenue from the sale of bonds.
  9826 Bond Premium/Discount - Premium or discount incurred on the sale of bonds.
INVESTMENT INCOME
  9INTST Interest Income - Major account classification for interest income. Entries for budget, payroll or accounting purposes may not be made to this account code.
  9830 Investment Revenue - Revenue from investment of university assets.
  9832 Interest Income Carryforward - Excess revenue from the prior year available for expenditures in the current year. For reporting purposes only - revenue reversed in final cycle of current year.
  9835 Gains and Losses on Investments - Net gains and losses from sale of investments.
  9836 Unrealized Gains and Losses on Investments - Net unrealized gains and losses from market fluctuations on investments.
EDUCATION SAVINGS TRUST EARNINGS
  9EST Education Savings Trust Earnings - Major account code classification for revenue from Alaska Higher Education Savings Trust (AHEST). Entries for budget, payroll or accounting purposes may not be made to this account code.
  9839 Savings Plan Revenue - Revenue distribution code used for AHEST & ACT Education Savings Plans.
INTERDEPARTMENTAL REVENUE
  9TRNF Interdepartmental Revenue - Major account classification for interdepartmental revenues between individual funds or fund groups. Entries for budget, payroll or accounting purposes may not be made to this account code.
  9901 Interdepartmental Physical Plant Labor Recovery - Recovery of labor charges from departments. Offsetting debit charge to departments receiving services is recorded in account codes 3771 or 3991 (entries to this account code are computer generated in the payroll labor distribution for UAF Physical Plant).
  9902 Interdepartmental Physical Plant and Warehouse Revenue - Physical Plant (including warehouse) recovery for parts, materials and supplies needed. Offsetting debit charge to department receiving the service is recorded in the appropriate expenditure category except for capitalizable items, which are recorded to 5350.
  9904 Interdepartmental Revenue - Miscellaneous revenue generated from interdepartmental transactions not specifically covered in account codes 9901 - 9920.
  9905 Interdepartmental Research Service Center Revenue - Revenue generated by research service center as defined in the Memorandum of Understanding between the University and the Federal Government. Offsetting charge to department receiving services is recorded in account code 308X or 309X series (no overhead is included in this charge).
  9906 Interdepartmental Computer Service Center Revenue - Revenue generated for providing computer services.
  9907 Interdepartmental Central Stores Revenue - Revenue from the sale of items from the central store inventory to departments.
  9908 Interdepartmental Telephone Service Revenue - Revenue generated from use of a campus telephone system by departments.
  9909 Interdepartmental Admin. Support Service Fee - Revenue generated from providing administrative support to other departments.
  9910 Interdepartmental Facility Use Fee - Revenue generated from the use of a campus facility by departments.
  9911 Interdepartmental Unbilled Work order Revenue - Offset to charges for goods and services benefiting other departments but funded by servicing department. For example, may be used by the Physical Plant for work orders funded by the Physical Plant.
  9915 Interdepartmental Postage Revenue - Mailroom revenue derived from recovery of postage costs on departmental mailing.
  9916 Interdepartmental Reproduction Revenue - Revenue derived from charges for reproduction and copy services.
  9917 Interdepartmental Graphic Services Revenue - Revenue generated for providing graphic services to other departments.
  9920 Interdepartmental Ship Revenue - Revenue generated by ship charges for the use of the Alpha Helix or other university-owned vessels. Offsetting charge for use of the Alpha Helix is 3010 - Ship Use Charge. Offsetting charge for use of other vessels is 3112 - Auto Aircraft and Boat Rental/Charter.
  9921 Interdept Y2K Financing – Revenue budget only for Y2K (year 2000) projects submitted to the State of Alaska for funding.
  9951 Interdept Corporate Training – Internal (within University) billing for UA Corporate Programs (UACP) provided training services. Billings are used to recover direct expenditures of providing training using approved contract rates. The offset to this account code is 3051 in the restricted funds group.
  9992 Agency Receipts from UA - Funds received by an agency from a University of Alaska department. Offsetting entry (DR) to account code 8502.
  9CIPRV Interdepartmental CIP Revenue - Major account code classification used for items reported to the State of Alaska as account code 1061 for CIP. Includes construction, remodeling and major repair project salary costs and construction project administration.
  9961 CIP Revenue Budget - For summary revenue budget entries for CIP salary and FP&C administrative cost recovery. For budget purposes only.
  9962 Interdepartmental CIP Salary Revenue - Offset to account code 1005 used to record construction salaries in unrestricted funds.
  9963 CIP Carryforward - Excess revenue from the prior year available for expenditures in the current year. For reporting purposes only - revenue reversed in final cycle of current year.
  9965

Administrative Cost Recovery - Plant - Unrestricted revenue derived from the FP&C administrative charges applied to construction type projects used to cover the departmental administrative costs.