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California State University, Long BeachCalifornia State University, Long Beach

Most Commonly Used General Ledger Account Numbers

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Travel and Hospitality

Account Number Account Description Account Definition
606001 Travel – In State Travel costs incurred by faculty and staff within the State of California, including but not limited to, transportation (airfare, parking, mileage reimbursement), lodging, meals, and incidentals. Record conference registration fees to account #660009 Professional Development.
606002 Travel – Out of State Travel costs incurred by faculty and staff outside the State of California (but within the US), including but not limited to, transportation (airfare, parking, mileage reimbursement), lodging, meals, and incidentals. Record conference registration fees to account #660009 Professional Development.
606803 Travel – International Travel costs incurred by faculty and staff for international travel, including but not limited to, transportation (airfare, parking, mileage reimbursement), lodging, meals, and incidentals.
660009 Professional Development Used to record fees paid for staff training, workshops, conferences, and seminars. This account is used only for registration fees associated with these events.
660042 Recruitment and Employee Relocation Costs associated with recruiting faculty and staff, including search fees, travel, advertising, and job fair fees. Also include any allowable moving expense payments for new employees.
660922 Hospitality Expense Costs associated with University business entertainment events, public ceremonies, and employee morale-building activities made for legitimate business purposes, such as recognition of milestones and achievements.

Equipment

Account Number Account Description Account Definition
613001 Contractual Services Services specified in a formal contract that are performed by non-employees. Equipment repairs can be recorded in this object code. Repairs and maintenance for facilities should always be recorded in account 600021, Facilities Repairs and Maintenance. IT related expenses should be recorded using more specific codes.
616002 I/T Hardware – Non Capitalized (Replaces account number 616805) Computers, printers, servers, etc. that have a useful life of less than one year or individual cost of less than $5,000. Costs associated with the acquisition include taxes, shipping and handling, and installation charges.
616803 I/T Hardware – Capitalized Computers, printers, servers, etc. that have a useful life of more than one year and an individual cost of $5,000 or more. Costs associated with the acquisition include taxes, shipping and handling, and installation charges.
616003 I/T Software – Non Cap & Maint Software/software licenses that have a useful life of less than one year or individual cost of less than $5,000. Costs associated with the acquisition include taxes, shipping and handling, and installation charges.
616802 I/T Software – Capitalized Software/software licenses that have a useful life of more than one year and individual cost of $5,000 or more. Costs associated with the acquisition include taxes, shipping and handling, and installation charges.
616005 I/T - Miscellaneous Costs Miscellaneous information technology costs, including software and hardware maintenance or service contracts.
619803 Other Equipment – Non Capitalized Equipment, other than computers, software, or instructional, that has a useful life of less than one year or individual cost of less than $5,000. Costs associated with the acquisition include taxes, shipping and handling, and installation charges.
619001 Other Equipment – Capitalized Equipment, other than computers, software, or instructional, that has a useful life of more than one year and individual cost of $5,000 or more. Costs associated with the acquisition include taxes, shipping and handling, and installation charges. Examples are: vehicles, cameras, refrigerators, televisions, copiers.
619800 Instructional Equipment – Non Cap Equipment that has a useful life of less than one year or individual cost of less than $5,000 and used in a laboratory or for classroom purposes. Costs associated with the acquisition include taxes, shipping and handling, and installation charges.
619002 Instructional Equipment – Capitalized Equipment that has a useful life of at least one year with individual cost of $5,000 or more and is used in a laboratory or for classroom purposes. Costs associated with the acquisition include taxes, shipping and handling, and installation charges.
660822 Equipment Rental -
Non Electronic Data Processing		 Short term rental of equipment such as tables, chairs, bleachers, tents, and specialized theatrical equipment.
619802 Office Furniture Expenditures associated with the purchase of office furniture.
660021 Repairs and Maintenance Restorations and upkeep to equipment buildings, grounds, etc. that do not add value or extend the life of the asset. Do not use for computer hardware.

Supplies

Account Number Account Description Account Definition
660927 Instructional Materials Charges for materials used in a classroom or laboratory setting, that are consumable and are normally depleted during the year. Examples are chalk, teaching aids, beakers (chemistry lab), etc.
660003 Supplies and Services Consumable supplies, other than those used in the classroom or laboratory, that are normally depleted during the year. Non-Contractual services, including equipment repairs, which are generally for smaller amounts and for a single, short-term purpose. When services are rendered pursuant to a formal Campus or CSU contract use 613001.

Other

Account Number Account Description Account Definition
660017 Advert & Promo Publications Charges for newspaper, television, and radio advertisements or announcements related to publicity or promotion of CSULB. Do not include advertising costs for employee recruitment in this account.
613001 Contractual Services Services specified in a formal contract that are performed by non-employees. Equipment repairs can be recorded in this object code. Repairs and maintenance for facilities should always be recorded in account 600021, Facilities Repairs and Maintenance. IT related expenses should be recorded using more specific codes.
660816 Dues and Subscriptions Costs of dues, memberships, and subscriptions (periodicals and other publications) paid to professional, scientific, cultural associations and organizations. Do not include library subscriptions in this account.
660090 Expenses-Other Minimal and infrequent miscellaneous services or supplies that cannot be classified elsewhere.
660021 Facilities Repairs and Maintenance Do not use for repairs and maintenance on equipment. This account should be used for restorations and upkeep to buildings including permanently attached components such as boilers and air conditioning systems, custodial services and landscape and grounds maintenance, etc. IT related expenses should be recorded using more specific codes.
660010 Insurance Expense Costs associated with the payment of premiums for liability, property, vehicle, fire, accident, including risk management and self-insurance, and all other forms of insurance.
660001 Postage and Freight All postage expenses including stamps, overnight mailings, bulk mailings, etc.
660002 Printing Printing charges, including letterhead, envelopes, business cards, and other printed materials.
660041 Space Rental Costs associated with the lease of a facility for University activities. This includes long-term leases of office spaces and short-term rentals of rooms for a specific function.
660835 Special Lectures Costs associated with special Guest Lecturers or Guest Artists.
604001 Telephone Usage Miscellaneous telephone charges such as wireless phone plans.

Updated 8/4/16