Shipping, Handling and Storage
Expenditures in this sub account group represent the cost for shipment, storage and handling of university property or resale commodities.
Expenditures for cartage, packing and other types of delivery and handling costs incurred for the movement of university-owned property or for items purchased for resale by auxiliary enterprises.
This freight sub account code is not to be charged for transportation or delivery costs related to repairs or to the delivery of commodities, utilities, fuel, or capital items. For these items (repairs, commodities, utilities/fuel, and capital items), freight is an integral part of the cost of the item or of the repair, and should be included as part of the "landed cost" and as part of the total value or on total cost of equipment inventory where applicable.
Storage or other costs resulting from delay of loading, unloading or shipment of goods or for rental of tanks, etc.
Expenditures made to contractors for relocating offices, laboratories, classrooms, etc. This includes all associated costs such as disassembling and assembling fixtures and walls.
Expenditures for general and routine mailings not requiring special handling incurred for general institutional administrative support activities or for academic or department administrative support activities. This account code includes expenditures for courier services between various university locations and mailing documents.
This account code does not include charges for postage or parcel post for commodities, books, equipment purchases or repairs. Such charges are part of the landed cost of the commodities, books and equipment or the total cost of repairs.
Use account code 3448 to record expenditures for postage or other special handling involving university programs or projects associated with research, instruction, public service, or other institutional activity.
Expenditures for postage incurred for university programs or projects involving research, instruction, public service, or other institutional activity. This includes postage for materials requiring weighing or special handling including vendors such as USPS, FedEx, DHL, UPS, etc. Such postage may include mass mailings of a survey that is integral to sponsored agreements, shipping samples that require special handling, or other similar program or project specific postage or mailing charges.
Use account code 3444 to record expenditures for postage associated with general institutional administrative support activities or with academic or department administrative support activities.