Chart of Accounts (COA), Finance

Chart of Accounts (COA), Finance

About PTAEO - Expenditure Type

About Expenditure Type

The University's assets, liabilities, revenues, expenses, and fund balances are divided into more specific categories called expenditure types. Examples include: office supplies, tuition, faculty salaries, student receivables and expense accruals. Expenditure types:

  • should provide valuable reporting information,
  • have regular annual activity, and roll up to the Minor levels which are used for budgeting and reporting purposes, and
  • have a unique 6-digit number.

The use of “Miscellaneous” and “Other” expenditure types should be minimized. The Chart of Accounts department can provide additional guidance. Click here to contact us.

Expenditure Type Hierarchy and Numbering

A hierarchy is used to group together similar expenditure types and allow for summary reporting. Below is a table showing the hierarchy levels and some examples.

Master Major Minor Expend. Type
MS4000 –
Income External
MR4500 –
MN4500 –
451101 -
MS5000 –
Income Internal
MR5100 –
Internally Provided Services
MN5100 –
Internally Provided Services
510001 –
Internal Service Income
MS7000 –
Salaries & Benefits
MR7100 –
Faculty Compensation
MN7100 –
Faculty Salaries
711100 –
Faculty Salary-Tenured
MS8000 –
Non Salaries
MR8200 –
Materials & Supplies
MN8210 –
821000 –
MS8000 –
Non Salaries
MR8700 –
Travel & Business Expenses
MN8700 –
Travel Expenses
871020 –
Domestic Travel-Lodging
MS9600 –
Internal Expense Allocation
MR9645 –
University Assessments
MN9645 –
University Assessments
964802 –
Security Assessment
MS0300 –
Accounts Receivable
MR0310 –
Sponsored Activities Receivable
MN0311 –
G&C Receivables
031101 –
Fed G&C Receivable
MS3500 –
Fund Transfers & Other Increases / Decreases
MR3500 –
Interfund Transfers
MN3500 –
Interfund Transfers
351108 –
Closeouts & Deficit Funding

How do I see the ET Hierarchy? – Use the Expenditure Type Locator, also under “Useful Tools” bar at left.

Numbering of expenditure types is “partially intelligent”. This means that users can tell some things about an expenditure type just by looking at the number. When looking at an expenditure type number, what do I know?

  • Master group – 4xxxxxx always means External Income, 7xxxxxx always means Salaries and Benefits
  • Number for new ET fits in the Minor group – a new ET for supplies should begin with 821xxx
  • Moving an ET – number only changes with a new Master
    • ET 411201 (Fees) now in Major “Tuition Room & Board” and Master “Income External”; if move to Major “Fees” – stays in same Master, do not renumber
    • ET 833615 (CCMT ISP Services) – now in Master “Non Salaries” - if a new Master is created for 9700 Internal Service Providers – goes to new master, need new ET number

Expenditure Type Attributes

Each expenditure type must have:

  • a name assigned by COA. Can have up to 30 alphanumeric characters. The first 6 digits are the expenditure type number.
  • a start date.
  • an A21 allowability and includability flag that specifies whether the expenditure type is allowable and/or includable for federal indirect cost purposes as defined in OMB Circular A-21.
  • a fringe benefit flag that indicates whether a salary or wage expenditure type is subject to fringe benefit assessment.

Please click here for additional tools and links for expenditure types.


Last Updated: December 18, 2013 (ap).