.100 General

The Expenditure Structure is a mechanism for classifying in a systematic manner different types of expenditures and for collecting expenditure information. The University uses this information for accounting control, financial management, and budgeting purposes.

.200 Codes and Definitions

Following is a listing of the authorized expenditure codes groups.

Click here to see and/or print a listing of all codes and their definitions

110000 - PERSONAL SERVICES
 

111000 - Employee Benefits
112000 - Salaries
113000 - Special Payments
114000 - Wages
115000 - Disability Benefits
116000 - Termination Personal Service Costs
117000 - WTA - Workforce Transition Act Termination Personal Service Costs
119000 - Recoveries
120000 - CONTRACTUAL SERVICES
 

121000 - Communication Services
122000 - Employee Development Services
123000 - Health Services
124000 - Management and Information Services
125000 - Repair and Maintenance Services
126000 - Support Services
127000 - Technical Services
128000 - Transportation Services
129000 - Recoveries and Late Payment Penalties for Contractual Services
130000 - SUPPLIES AND MATERIALS
 

131000 - Administrative Supplies
132000 - Energy Supplies
133000 - Manufacturing and Merchandising Supplies
134000 - Medical and Laboratory Supplies
135000 - Repair and Maintenance Supplies
136000 - Residential Supplies
137000 - Specific Use Supplies
139000 - Recoveries and Late Payment Penalties for Supplies and Materials
140000 - TRANSFER PAYMENTS
 

141000 - Awards, Contributions, and Claims
142000 - Educational and Training Assistance
148000 - Indirect Cost Recoveries
149000 - Recoveries for Transfer Payments
150000 - CONTINUOUS CHARGES
 

151000 - Insurance-Fixed Assets
152000 - Capital Lease Payments
153000 - Operating Lease Payments
154000 - Service Charges
155000 - Insurance-Operations
156000 - Installment Purchases
159000 - Recoveries and Late Payment Penalties for Continuous Charges
210000 - PROPERTY AND IMPROVEMENTS
 

211000 - Acquisition of Property and Improvements
212000 - Natural Resources
213000 - Site Development
219000 - Recoveries and Late Payment Penalties for Property and Improvements
220000 - EQUIPMENT
 

221000 - Computer Equipment
222000 - Educational and Cultural Equipment
223000 - Electronic and Photographic Equipment
224000 - Medical and Laboratory Equipment
225000 - Motorized Equipment
226000 - Office Equipment
227000 - Specific Use Equipment
228000 - Stationary Equipment
229000 - Recoveries and Late Payment Penalties for Equipment
230000 - PLANT AND IMPROVEMENTS
 

231000 - Acquisition of Plant and Improvements
232000 - Construction of Plant and Improvements
239000 - Recoveries and Late Payment Penalties of Plant and Improvements
310000 - OBLIGATIONS
 

311000 - Bonds
312000 - Loans - Agency
313000 - Loans-State
319000 - Recoveries
330000 - Continuing Education

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JMU Office of Finance
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MSC 5719
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Harrisonburg, Virginia 22807
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