Financial Services and Operations

Purchasing Card Expense Codes for Reallocations

Unless you reallocate your charges to an expense code, they will default to E210—Procurement Card Charges. E210 charges are grouped with supplies. For budgeting purposes, a more-specific expense code reflecting the type of purchase is preferred. The exception to the E210 default is some travel expenses automatically default to a travel expense code based on the Merchant Category Code (MCC) group. Example: airline tickets default to E711—Airline Tickets. Cost of Sales (COS) codes should only be used by those auxiliary entities purchasing items for resale.

Expense Codes

Expense Code Title Pool Pool Title
E121 Athletic Article Repair E100 Athletic Expenses 
E105 Athletic Game Guarantees E100 Athletic Expenses 
E110 Athletic Meals Expense E100 Athletic Expenses 
E120 Athletic Minor Equipment E100 Athletic Expenses 
E115 Athletic Officials Expense E100 Athletic Expenses 
E122 Athletic Supplies E100 Athletic Expenses 
E125 Athletic Tickets E100 Athletic Expenses 
E120A Hockey sticks/blades/& shafts E100 Athletic Expenses 
E341B COS—Bakery E300 Cost of Sales 
E342 COS—Beverages-Alcoholic E300 Cost of Sales 
E342N COS—Beverages-Non Alcoholic E300 Cost of Sales 
E361A COS—Bookstore Catalog Sales E300 Cost of Sales 
E351 COS—Calculators E300 Cost of Sales 
E341H COS—Candy E300 Cost of Sales 
E362 COS—Caps & Gowns E300 Cost of Sales 
E349C COS—Chemicals    (Chem Stores) E300 Cost of Sales 
E352 COS—Class Room Supplies E300 Cost of Sales 
E353 COS—Clothing E300 Cost of Sales 
E358 COS—Computer Supplies E300 Cost of Sales 
E343 COS—Concessions Merchandise E300 Cost of Sales 
E347 COS—Concessions-Golf Course E300 Cost of Sales 
E346 COS—Concessions-Ski Hill E300 Cost of Sales 
E355 COS—Confections & Notions E300 Cost of Sales 
E341D COS—Dairy E300 Cost of Sales 
E341S COS—Deli E300 Cost of Sales 
E342C COS—Deli E300 Cost of Sales 
E341 COS—Food E300 Cost of Sales 
E920A COS—Freight E300 Cost of Sales 
E341F COS—Frozen vegetables/fruits E300 Cost of Sales 
E385 COS—Fuel E300 Cost of Sales 
E336 COS—General Books E300 Cost of Sales 
E332 COS—General Sales E300 Cost of Sales 
E332B COS—General Sales(Cards) E300 Cost of Sales 
E332C COS—General Sales(Cigarettes) E300 Cost of Sales 
E332G COS—General Sales(Glassware) E300 Cost of Sales 
E332I COS—General Sales(Graduation Accs E300 Cost of Sales 
E332E COS—General Sales(Health/Beauty) E300 Cost of Sales 
E361B COS—Golf Course Catalog Sales E300 Cost of Sales 
E341G COS—Grocery E300 Cost of Sales 
E341I COS—Int'l Shop E300 Cost of Sales 
E399 COS—Inventory Adjustment E300 Cost of Sales 
E349 COS—Lab Supplies (Chem Stores) E300 Cost of Sales 
E363 COS—Lumber E300 Cost of Sales 
E356A COS—Magazines E300 Cost of Sales 
E356 COS—Magazines & Newspapers E300 Cost of Sales 
E341E COS—Meat/Seafood/Entrees E300 Cost of Sales 
E357 COS—Microcomputers E300 Cost of Sales 
E341M COS—Misc. E300 Cost of Sales 
E332M COS—Miscellaneous Items E300 Cost of Sales 
E337 COS—New Book Sales E300 Cost of Sales 
E356B COS—Newspapers E300 Cost of Sales 
E341C COS—Pizza E300 Cost of Sales 
E357E COS—PLGC Accessories E300 Cost of Sales 
E358E COS—PLGC Equipment E300 Cost of Sales 
E395 COS—Printing E300 Cost of Sales 
E395A COS—Printing (Central Stores) E300 Cost of Sales 
E364 COS—Pro Shop E300 Cost of Sales 
E364A COS—Pro Shop Hockey Equipment E300 Cost of Sales 
E364B COS—Pro Shop Sporting Goods E300 Cost of Sales 
E341P COS—Produce E300 Cost of Sales 
E342R COS—Rebates E300 Cost of Sales 
E359 COS—Rings E300 Cost of Sales 
E341R COS—Rozsa Concessions E300 Cost of Sales 
E341T COS—Salad Bar E300 Cost of Sales 
E344 COS—SBARRO E300 Cost of Sales 
E369 COS—Ski Shop E300 Cost of Sales 
E345 COS—Snackbar E300 Cost of Sales 
E341J COS—Snacks E300 Cost of Sales 
E361 COS—Univ. Images Catalog Sales E300 Cost of Sales 
E339 COS—Used Books E300 Cost of Sales 
E348 COS—Vending Machines E300 Cost of Sales 
E382R Rebates E300 Cost of Sales 
E717 Foreign Travel E700A Foreign Travel 
E717A Foreign Travel-Airline Ticket E700A Foreign Travel 
E717C Travel-Canada E700A Foreign Travel 
E977 Fuel Surcharge/Vending E900 Other Expenses 
E922 Insurance & Security Bonds E900 Other Expenses 
E243 Consultants by Contract E200A Professional Consultants 
E245 Doctors E200A Professional Consultants 
E247 Drafting/Artists Services E200A Professional Consultants 
E253E Professional Services—Engineers E200A Professional Consultants 
E255 Professional Services—Other E200A Professional Consultants 
E201 Advertising E200 Services 
E205B Analytical Services E200 Services 
E271 Architects Contract E200 Services 
E205A Audiovisual & Photographic Service E200 Services 
E267 Binding fees E200 Services 
E226 Communication Equip Repair & Maint. E200 Services 
E273 Construction Contracts E200 Services 
E951 Departmental Memberships E200 Services 
E216 Dialog Info Retrieval Services E200 Services 
E248 Educational Material Services E200 Services 
E275 Electrical Contracts E200 Services 
E277 Engineering Contracts E200 Services 
E278 Fixed Equipment Contracts E200 Services 
E920 Freight E200 Services 
E276 General Contractor E200 Services 
E202 Hazardous Waste Material Disposal E200 Services 
E205H Heavy Equipment Services E200 Services 
E219 Interlibrary Loan Charges E200 Services 
E212 IT TELCOM Contract Services Purch E200 Services 
E205L Landscaping Service (Non-capitalize E200 Services 
E965 Laundry and Drycleaning Services E200 Services 
E217 Library Binding Services E200 Services 
E259 Library Staff Subscript/Access Fee E200 Services
E214 Lock Box ret'd checks & penalties E200 Services 
E205M Machine Shop Services E200 Services 
E221 Maintenance—Academic Equipment E200 Services 
E228B Maintenance—Brake Service E200 Services 
E222 Maintenance—Data Center Equipment E200 Services 
E223 Maintenance—Elevators E200 Services 
E224 Maintenance—Laboratory Equipment E200 Services 
E225 Maintenance—Miscellaneous E200 Services 
E227 Maintenance—Office Equipment E200 Services 
E228T Maintenance—Tire Service E200 Services 
E228 Maintenance—Vehicles E200 Services 
E225A Maintenance & Repairs—Appliances E200 Services 
E274 Mechanical Contracts E200 Services 
E203 Medical Services E200 Services 
E250 Medical Services E200 Services 
E202M Medical Waste Material Disposal E200 Services 
E204 Microfilm/Microfiche Services E200 Services 
E280 Miscellaneous Plant Contracts/Servi E200 Services 
E205 Miscellaneous Services E200 Services 
E225M Musical Instrument Repair E200 Services 
E218 OCLC/MLC Services E200 Services 
E205O On-line Service E200 Services 
E952 Personal Memberships E200 Services 
E206 Pest Control Service E200 Services 
E283 Planners E200 Services 
E235 Printing Costs E200 Services 
E263 Recruiting expense E200 Services 
E285 Relocate Equipment E200 Services 
E207 Room & Board Student Staff E200 Services 
E229 Special Maintenance E200 Services 
E205S Storage & Warehousing Services E200 Services 
E211 Trustee Services E200 Services 
E953 University Memberships E200 Services 
E205U Upholstery and Furniture Repair E200 Services 
E205V Video Service E200 Services 
E213 Visual & Perf Arts Royalties E200 Services 
E205W Welding & Metal Fabrication Service E200 Services 
E272 Wrecking and Demolition E200 Services 
E679P 3D Printing Supplies E600 Supplies
E695A Alumni Events E600 Supplies 
E623A Apple Comp Equip/supplies < $5000 E600 Supplies 
E671P Appliances Supplies/Parts/Minor Eq E600 Supplies 
E671A Art Supplies or Minor Equipment E600 Supplies 
E671R Athletic/Recreational Supp/Minor Eq E600 Supplies 
E688A Athletic Wear E600 Supplies 
E671V AudioVisual Suppl/Parts/Minor Eq E600 Supplies 
E671B Biological Supplies/Parts/Minor Eq. E600 Supplies 
E671W Boats: Supplies/Access./Minor Eq. E600 Supplies 
E680 Books/Publications/Subscriptions E600 Supplies
E617 Building Materials/Supplies E600 Supplies 
E673 Business Forms & Mailers E600 Supplies 
E671C Cafeteria Supplies/Parts/Minor Equi E600 Supplies 
E616A Card System Equipment E600 Supplies
E661 Carpentry Supplies E600 Supplies 
E698 Cartridge Deposit-Central Stores E600 Supplies 
E616C Cellular Equipment/Parts & Supplies E600 Supplies
E642 Class Room Supplies E600 Supplies 
E688C Clothing E600 Supplies 
E618 Communication Supplies E600 Supplies 
E623 Computer Hardware <$5000 E600 Supplies 
E624 Computer Software/Site License E600 Supplies 
E625 Computer Use/Site License E600 Supplies 
E691 Containers/Barrels/Boxes/& Pkg E600 Supplies 
E652 Continuation Periodicals E600 Supplies 
E672 Copying/Duplicating Supplies E600 Supplies 
E662 Custodial/Cleaning Supplies E600 Supplies 
E622 Data Processing Supplies E600 Supplies 
E679D Diplomas/Certificates E600 Supplies 
E699D Disability Supplies E600 Supplies
E671H Dollies/Handling Supplies E600 Supplies 
E956X Donations/Gifts E600 Supplies 
E674 Drafting Supplies E600 Supplies 
E628 Draperies/Blinds/Window Coverings E600 Supplies 
E663 Electrical Supplies E600 Supplies 
E629 Electronic Supplies E600 Supplies 
E658F Fabricated for Delivery or Resale E600 Supplies 
E631 Fabrics and Sewing Supplies E600 Supplies 
E660M Facilities Maintenance Supplies E600 Supplies 
E678F Fed Ex fees E600 Supplies 
E916 Fees and Licenses E600 Supplies 
E692 First Aid/Medical Supplies E600 Supplies 
E660F Floor Coverings E600 Supplies 
E959 Flowers/Centerpieces/Decorations E600 Supplies 
E606 Food Service Supplies E600 Supplies 
E671F Forestry Supplies/Parts/Minor Eq. E600 Supplies 
E639 Furniture and Furnishings E600 Supplies 
E636 Gases(Industrial/Medical/Research) E600 Supplies 
E612 Gasoline/Oil/Lubricants E600 Supplies 
E637 Glass or Glazing Supplies E600 Supplies 
E694M Golf Course Men's League Expenses E600 Supplies 
E694T Golf Course Tournament Expenses E600 Supplies 
E664 Grounds Supplies E600 Supplies 
E638 Hardware supplies/tools E600 Supplies 
E666A Heating Supplies E600 Supplies 
E675 ID Badges/Cards/Decals & Signs E600 Supplies 
E619 IT NETWRK Parts & Supplies Purchas E600 Supplies 
E609 IT TELCOM Parts & Supplies Purchas E600 Supplies 
E638I IT Telecom beginning stock E600 Supplies 
E648 IT TELPHN Equipment Purchases E600 Supplies 
E611 IT TELPHN Parts & Supplies Purchas E600 Supplies 
E699K Keys/Cores E600 Supplies
E645 Lab Supplies (NON-CHEMICAL) E600 Supplies 
E651 Library Periodicals E600 Supplies 
E653 Library Supplies E600 Supplies 
E653P Library Preservation Supplies E600 Supplies
E602 Linens/Mattresses/and Bedding E600 Supplies 
E671M Machine Shop Suppl/Parts/Minor Eq E600 Supplies 
E665 Mechanical Supplies E600 Supplies 
E655 Metal and Plastics E600 Supplies 
E699M Museum Collection Specimens E600 Supplies 
E663M Minor Electrical Equipment E600 Supplies
E658 Minor Equipment E600 Supplies 
E916A Miscellaneous Fees E600 Supplies 
E613 Motor Vehicle—Maintenance E600 Supplies 
E614 Motor Vehicle—Parts and Supplies E600 Supplies 
E616 Networking Supplies,Parts,Minor Equ E600 Supplies 
E699O Office Decor E600 Supplies 
E966 Other E600 Supplies 
E699 Other  Supplies E600 Supplies 
E649 Other instructional/lab supplies E600 Supplies 
E679 Other Office Supplies E600 Supplies 
E660A Paint and Paint Supplies E600 Supplies 
E676 Paper & Envelopes E600 Supplies 
E677P Photo Processing Fee E600 Supplies 
E693 Photographic Supplies/Prints E600 Supplies 
E666 Plumber's Supplies E600 Supplies 
E694 Police Supplies E600 Supplies 
E678 Postage and Stamps E600 Supplies 
E632 Poster/Programs E600 Supplies 
E626 Printers & Components E600 Supplies 
E677 Printing and Duplicating E600 Supplies 
E210 Procurement card purchases E600 Supplies 
E681 Production Printing Supplies E600 Supplies 
E400P Public Safety vehicle charges E600 Supplies 
E671T Radio Tele Fax:Suppl/Parts/Minor Eq E600 Supplies 
E643 Reference or Instructional Material E600 Supplies 
E667 Refrig/ Air Conditioning Supplies E600 Supplies 
E697E Rentals—Exhibit/Booth E600 Supplies 
E697 Rentals—Other Short Term E600 Supplies 
E659 Safety Supplies or Minor Equipment E600 Supplies 
E671S Scientific Supplies/Parts/Minor Eq E600 Supplies 
E669L Ski lift parts E600 Supplies 
E665S Snowmaking Supplies E600 Supplies 
E668 Steam Generation Supplies E600 Supplies 
E839 Telephone—Long Distance E600 Supplies 
E837 Telephone—Service E600 Supplies 
E836 Telephone: E600 Supplies 
E660U Trades Crew usage E600 Supplies 
E906 Trophies & Promotional Supplies E600 Supplies 
E688 Uniforms E600 Supplies 
E615 Upholstery Supplies E600 Supplies 
E678U UPS fees E600 Supplies 
E689 Vehicle Supplies E600 Supplies 
E693V Video Supplies/Parts/or Minor Eq. E600 Supplies 
E631C Vis & Perf Arts—Costumes E600 Supplies 
E631H Vis & Perf Arts—Hair & Makeup E600 Supplies 
E631L Vis & Perf Arts—Lighting E600 Supplies 
E634M Vis & Perf Arts—Music E600 Supplies 
E635P Vis & Perf Arts—Properties E600 Supplies 
E633 Vis & Perf Arts—Purchases/Rentals E600 Supplies 
E635 Vis & Perf Arts—Scenery E600 Supplies 
E635W Vis & Perf Arts—Wardrobe E600 Supplies 
E631P Vis & Perf Arts-Projection E600 Supplies 
E634 Vis&Perf Arts-Supplies/Minor Equip E600 Supplies 
E634S Visual & Perf Arts—Sound E600 Supplies 
E669 Welding Supplies E600 Supplies 
E699W Wellness Supplies E600 Supplies 
E711 Airline Tickets E700 Travel 
E701 Conference Fees E700 Travel 
E715 Domestic Travel E700 Travel 
E718 Group Travel E700 Travel 
E708 Lodging and Lodging Deposits E700 Travel 
E725 Meal Allowance - Team E700 Travel
E719 Non Employee Travel E700 Travel 
E719A Non Employee Travel-Airline Ticket E700 Travel 
E710 Travel—Car Rental/Bus Charter E700 Travel 
E751 Travel - Fuel Reimbursement E700 Travel
E760 Travel Exp—No Lodging E700 Travel