Duke University
 

G/L ACCOUNTS
190XXX-197XXX: Deferred Charges

Search G/L Accts:

I. GENERAL

Deferred charges represent expenditures paid in one period, which will benefit future periods. These charges will be expensed when "consumed".

 

II. G/L ACCOUNT DEFINITIONS

Don't View "Closed" Accounts
190100 Auxiliaries' Prepaid Expenses (Valid For: Closed)
Represents prepaid expenses of the Auxiliaries, including contract fees to DUAA and maintenance agreements.
190300 Biweekly Payroll Suspense Account (Valid For: DUHS, Univ)
Represents undistributed payroll charges for biweekly employees whose master record has been deleted from the system due to termination. Any charges on this account must be identified and transferred to the appropriate cost object.
190400 Duke Press: Advance Royalties Domestic (Valid For: Univ)
Represents payment of royalties to authors by Duke Press in advance of royalties being earned.
190456 Duke University Press: Advance Royalities Foreign (Valid For: Univ)
190600 SAP Goods Receipt/Invoice Receipt Clearing Account (Valid For: SAP Back Feed Use Only, )
190610 GR/IR Delivered Not Invoiced (Valid For: DUHS, Univ)
190620 GR/IR Invoiced Not Delivered (Valid For: DUHS, Univ)
190630 GR/IR Internal Ordering Activities (Valid For: DUHS, Univ)
190640 GR/IR Sterile Trays Processing (Valid For: DUHS)
190699 GR/IR (Interfaces & Conversions) (Valid For: DUHS, Univ)
190700 Supplier Cash Discounts Clearing (SAP) (Valid For: SAP Back Feed Use Only)
Represents a clearing account to record discounts which have been credited to the originating department's cost object.
190900 Freight Clearing Account (Valid For: SAP Back Feed Use Only)
191000 Duke University Athletic Association (Valid For: Univ)
Represents deferred expenses of the athletic department. Expenses are charged to this G/L account, then distributed to the appropriate expense cost object in the new fiscal year.
191100 Goods Receipt/Invoice Receipt Clearing: Freight (Valid For: Procurement Services Only)
Represents deferred expenses of the athletic department. Expenses are charged to this G/L account, then distributed to each game expense cost object in the new fiscal year.
191199 Freight Reconciliation Account (Valid For: DUHS, Univ)
191200 Thomas Center Deferred Expense (Valid For: Univ)
Represents deferred expenses related to the operations of the Thomas Executive Education Center.
191300 Duke University Press (Valid For: Univ)
Represents production cost for books published by Duke Press.
191301 Duke University Press: Cleanup of MS (Valid For: Univ)
191302 Duke University Press: Copyediting (Valid For: Univ)
191303 Duke University Press: Proofreading (Valid For: Univ)
191304 Duke University Press: Indexing (Valid For: Univ)
191305 Duke University Press: Translation (Valid For: Univ)
191306 Duke University Press: Developmental Edit (Valid For: Univ)
191307 Duke University Press: Miscellaneous Other (Valid For: Univ)
191308 Duke University Press: Typesetting (Valid For: Univ)
191309 Duke University Press: Keyboarding (Valid For: Univ)
191310 Duke University Press: AA (Valid For: Univ)
191311 Duke University Press: EA (Valid For: Univ)
191312 Duke University Press: Miscellaneous Other (Valid For: Univ)
191313 Duke University Press: Art Permissions/Reproduction (Valid For: Univ)
191314 Duke University Press: Figure/Map Drawing (Valid For: Univ)
191315 Duke University Press: Scanning (Valid For: Univ)
191316 Duke University Press: Art Prep (Valid For: Univ)
191317 Duke University Press: Separations (Valid For: Univ)
191318 Duke University Press: Miscellaneous Other (Valid For: Univ)
191319 Duke University Press: Prepress (Valid For: Univ)
191320 Duke University Press: Press (Valid For: Univ)
191321 Duke University Press: Paper (Valid For: Univ)
191322 Duke University Press: Paperback Bind (Valid For: Univ)
191323 Duke University Press: Cloth Bind (Valid For: Univ)
191324 Duke University Press: Print/Bind AA's (Valid For: Univ)
191325 Duke University Press: Inserts (Valid For: Univ)
191326 Duke University Press: Cover Prepress/Paper (Valid For: Univ)
191327 Duke University Press: Cover Corrections (Valid For: Univ)
191328 Duke University Press: Cover Proof (Valid For: Univ)
191329 Duke University Press: Miscellaneous Other (Valid For: Univ)
191330 Duke University Press: Mailing Prep (Valid For: Univ)
191331 Duke University Press: Subscriber Postage (Valid For: Univ)
191332 Duke University Press: Packaging (Valid For: Univ)
191333 Duke University Press: Postage/Delivery (Valid For: Univ)
191334 Duke University Press: Drop Ships (Valid For: Univ)
191335 Duke University Press: Bulk Freight (Valid For: Univ)
191336 Duke University Press: Miscellaneous Other (Valid For: Univ)
191337 Duke University Press: Reprints/Offset (Valid For: Univ)
191338 Duke University Press: Reprints/Digital (Valid For: Univ)
191339 Duke University Press: Reprints/Cover (Valid For: Univ)
191340 Duke University Press: Miscellaneous Other (Valid For: Univ)
191341 Duke University Press: Freelance Text Design (Valid For: Univ)
191342 Duke University Press: Freelance Cover Design (Valid For: Univ)
191343 Duke University Press: Freelance Programming (Valid For: Univ)
191344 Duke University Press: Mailing Services (Valid For: Univ)
191345 Duke University Press: Miscellaneous Other (Valid For: Univ)
191346 Duke University Press: File markup (Valid For: Univ)
191355 Duke University Press: Miscellaneous Other (Valid For: Univ)
191400 Bulk Mail Room (Valid For: Closed)
Represents the postage clearing account for bulk mail. All checks for bulk mail postage, which are made to the Postmaster - Durham, North Carolina should be deposited here.
191401 Bulk Mail Room Temporary Clearing Account (Valid For: Univ)
191500 Electricity Charges (Valid For: Univ)
Represents a clearing account for electricity charges from Duke Power for the substations serving the Duke Campus. Costs are distributed across the University monthly.
191600 Engineering School Library Service (Valid For: Closed)
Represents reimbursements from research grants, departmental funds, or personal finances in payment for computer-assisted bibliographic retrieval services provided to faculty, staff and students within the University.
191635 DUP Pooks Editorial Expenses (Valid For: Univ)
To debit Books Editorial expenses related to specific book titles that will receive a credit from an allocated existing fund source as designated by the fund.
191700 Fuqua Executive Education Deferred Expense (Valid For: Univ)
Represents prepaid expenses for the Fuqua Executive Education programs.
192100 Gross Receipts Tax (Valid For: DUHS, Univ)
Represents expenditures for gross receipt tax, which are being deferred until the fiscal period for which they are applicable.
192200 Graduate Student Financial Aid (Valid For: Univ)
Represents a clearing account for financial aid from the professional schools, financial aid offices, and various departments for students in professional schools.
192300 Imprest Checks Clearing Account (Valid For: DUHS, Univ)
Represents a clearing account for imprest cash checks having more than six account cost objects. Because the imprest cash system can only distribute to up to six cost objects, any check over that must be distributed by journal voucher.
192600 Prepaid Pension Cost (Valid For: External Reporting Only)
193000 DU Central Storeroom: Neurosciences (Valid For: Univ)
194700 IBM Gift Credits (Valid For: Univ)
Represents retail equipment credits from IBM received as part of IBM's matching gifts program. The asset remains until the University uses the credits to purchase IBM equipment.
194800 Prepaid Insurance: Duke University (Valid For: DUHS, Univ)
Represents premium charges for property and casualty insurance for Duke University, Duke Medical Center and the Marine Lab which apply to future periods.
194900 Allegiance Risk Profit/Loss Settlement Account (Valid For: Closed)
195200 Quarry Stone (Palletized) (Valid For: Univ)
195202 Quarry Stone (Old Stone/Non-Palletized) (Valid For: Univ)
195300 Stores CAPOS (Valid For: Univ)
Represents a clearing G/L account for CAPO's and freight charges processed by Duke Stores. Entries to this G/L account should only be prepared or expressly authorized by the Duke Stores business office.
195700 Scholarships (Valid For: DUHS, Univ)
Represents a clearing G/L account for Pell grants, DUAA Scholarships, and miscellaneous scholarships. Money is extended to students from this G/L account and reimbursed to this account when the grant money is received. At fiscal year end, this G/L account should be zero.
196000 Student Loans: Other (Valid For: DUHS)
Represents a clearing account for student loan checks mailed to students.
196100 Foreign Abroad: Summer Term II Deferred Expenses (Valid For: Univ)
Represents expenses paid before June 30 for the foreign abroad program's second summer term which is part of the next fiscal year.
196200 Foreign Abroad: Academic Year Deferred Expenses (Valid For: Univ)
Represents deferred expenses for Foreign Abroad's academic year programs.
197000 Telephone Charges (Valid For: Closed)
Represents a clearing account for toll calls billed by GTE and AT & T which will be distributed across the University.
197300 Talent Identification Program (Valid For: Univ)
Represents deferred expenses resulting from revenue matching in the TIP program.
197305 Accrued Expense Pre-College (Valid For: Closed)
To identify accrued expenses and revenue for appropriate cost object.
197306 Accrued Expense Administration (Valid For: Closed)
To identify accrued expenses and revenue for appropriate cost object assignment at year-end closing.
197322 Accrued Expense Duke East (Valid For: Closed)
To identify accrued expenses and revenue for appropriate cost object assignment at year-end closing.
197323 Accrued Expense Duke West (Valid For: Closed)
To identify accrued expenses and revenue for appropriate cost object assignment at year-end closing.
197324 Accrued Expense Marine Lab (Valid For: Closed)
To identify accrued expenses and revenue for appropriate cost object assignment at year-end closing.
197325 Accrued Expense Davidson (Valid For: Closed)
To identify accrued expenses and revenue for appropriate cost object assignment at year-end closing.
197326 Accrued Expense ASU (Valid For: Closed)
To identify accrued expenses and revenue for appropriate cost object assignment at year-end closing.
197327 Accrued Expense Kansas (Valid For: Closed)
To identify accrued expenses and revenue for appropriate cost object assignment at year-end closing.
197328 Accrued Expense Chapman (Valid For: Closed)
To identify accrued expenses and revenue for appropriate cost object assignment at year-end closing.
197329 Accrued Expense Leadership (Valid For: Closed)
To identify accrued expenses and revenue for appropriate cost object assignment at year-end closing.
197330 Accrued Expense Ghost Ranch (Valid For: Closed)
To identify accrued expenses and revenue for appropriate cost object assignment at year-end closing.
197331 Accrued Expense Costa Rica (Valid For: Closed)
To identify accrued expenses and revenue for appropriate cost object assignment at year-end closing.
197332 Accrued Expense Rockies (Valid For: Closed)
To identify accrued expenses and revenue for appropriate cost object assignment at year-end closing.
197333 Accrued Expense Mountain Lake (Valid For: Closed)
To identify accrued expenses and revenue for appropriate cost object assignment at year-end closing.
197334 Accrued Expense France (Valid For: Closed)
To identify accrued expenses and revenue for appropriate cost object assignment at year-end closing.
197335 Accrued Expense England (Valid For: Closed)
To identify accrued expenses and revenue for appropriate cost object assignment at year-end closing.
197336 Accrued Expense Italy (Valid For: Closed)
To identify accrued expenses and revenue for appropriate cost object assignment at year-end closing.
197337 Accrued Expense Greece (Valid For: Closed)
To identify accrued expenses and revenue for appropriate cost object assignment at year-end closing.
197342 Accrued Expense Wake Forest (Valid For: Closed)
To identify accrued expenses and revenue for appropriate cost object assignment at year-end closing.
197343 Accrued Expense P.A.R.I (Valid For: Closed)
To identify accrued expenses and revenue for appropriate cost object assignment at year-end closing.
197400 Dining Services: LSRC Cafeteria (Valid For: Closed)
197500 Goodwill (Valid For: DUHS, Univ)
197600 Capitalized Bond Issue Costs (Valid For: DUHS, Univ)
Represents the change in accounting methodology. Duke will capitalize and amortize the issue costs associated with Duke University Health System bond issues.
197602 Bond Issue Costs (Valid For: External Reporting Only)
Adjust all amortization related to Bond Issue Costs and Discounts to a 5-4-4 basis similar to those that were set up for Bond Interest. This is to keep these accounts separate from the accounts that the University uses to post the related amortization expense on a calendar month basis.
197603 Capitalized Bond Issues Cost (Valid For: DUHS)
197700 Water Charges (Valid For: Univ)
Represents a clearing account for water charges from City of Durham for four main meters on West Campus and eleven meters on East Campus. Costs are distributed across the University monthly.
197800 Prepaid Interest: Bond Issues (Valid For: DUHS, Univ)
Represents prepaid interest expense on Duke University's Bond issues.
197803 Prepaid Interest: Bond Issues (Valid For: DUHS)
197900 Other Deferred Charges (Valid For: DUHS, Univ)
Represents sundry expenditures which are being deferred until the fiscal period for which they are applicable, to be prorated over a period of months or until an appropriate G/L account can be charged.
197901 Other Deferred Charges: Federal Excise Tax (Valid For: DUHS)
197903 Other Deferred Charges (Valid For: DUHS)
197950 Durham Regional Hospital: Prepaid Lease (Valid For: DUHS)
197951 Other Long Term Assets (Valid For: DUHS)
197969 Commissioned Police Officers Plan Fringe Benefit Clearing Account (Valid For: DUHS)

 

 

 
 
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