Duke University
 

G/L ACCOUNTS
64XXXX: Supplies and Materials

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I.   GENERAL

This series of G/L accounts should be charged for all supplies and materials used by departments of Duke, except items purchased for resale. Purchases for resale should be charged to the 65xxxx, Cost of Goods Sold, Transferred or Issued G/L accounts.

Items with an expected life of more than two years are considered "plant and equipment", not supplies and materials, and should use G/L accounts 66xxxx, Plant and Equipment Acquisition to be Capitalized if the cost is $5,000 or more or 67xxxx, Plant and Equipment - Minor Acquisitions. if the cost is less than $5,000.

 

II. DEFINITION OF G/L ACCOUNTS

Don't View "Closed" Accounts

640500 Automotive Supplies and Materials (Valid For: DUHS, Univ)
Represents the cost of supplies and materials used in routine automotive maintenance and operation. Examples: gasoline, oil, grease, filters, spark plugs, batteries, tires, tubes, fan belts, antifreeze.

640600 Animal Feed and Bedding (Valid For: DUHS, Univ)
Represents the cost of animal feed and bedding for research animals housed in the Vivarium or other authorized animal holding facility.

640700 Animal Caging, Racks and Accessories (Valid For: DUHS, Univ)
Represents the cost of small animal cages, racks and cage accessories. Specific accessory items include water bottles, sipper tubes, stoppers, food pans, etc. NOTE: Animal caging and racks costing more than $5,000 each should be charged to G/L account 665000 - Machinery and Equipment.

640800 Computer Supplies and Materials (Valid For: DUHS, Univ)
Represents the cost of supplies and materials used in the general operation of computers, related equipment, and input and output (I/O) operations. Examples: floppy disks, printer paper, printer toner, continuous labels, laser printer cartridges, magnetic tapes, microfiche film and chemicals.

641000 Disposable Culinary Supplies and Materials (Valid For: DUHS, Univ)
Represents the cost of disposable supplies and materials used in the storage, preparation, or serving of food. Examples: paper and plastic supplies, ice.

641001 Disposable Culinary Supplies and Materials (MM) (Valid For: Materials Management Only)

641100 Non-Disposable Culinary Supplies and Materials (Valid For: DUHS, Univ)
Represents the cost of non-disposable supplies and materials used in or associated with the storage, preparation, or serving of food. Examples: glassware, trays, silverware, pots, pans, miscellaneous kitchen utensils. Note: The cost of food purchased for resale should be charged to G/L accounts in the 65**** series.

641200 Hospital Dietary Groceries (Valid For: DUHS)

641201 Hospital Dietary Groceries (MM) (Valid For: Materials Management Only)

641300 Development Offices' Promotional Supplies and Materials (Valid For: DUHS, Univ)
Represents the cost of supplies and other items purchased by the Development Offices to be used as gratuities or promotional items with donors or potential donors. Examples: pins, tie tacks, certificates, statues, gifts, plaques, name plates.

641500 Drugs and Pharmaceuticals (Valid For: DUHS, Univ)
Represents the cost of drugs and pharmaceutical supplies (except those specified in G/L accounts 641600 and 641700). This includes those purchased by hospital pharmacies, whether or not they are subsequently charged to patients.

641501 Drugs and Pharmaceuticals (MM) (Valid For: Materials Management Only)

641502 Radiopharmaceuticals (Valid For: DUHS)
To specifically identify radiopharmaceutical drugs made up for dose only separate from radioactive source materials that have a greater useful life than a dose.

641503 Rebates: Drugs and Pharmaceuticals (Valid For: DUHS)

641504 Recalls - Drugs/Pharmaceuticals (Valid For: DH )
This account should be used to capture the expense related to drug/pharmaceutical recalls.

641505 Expired - Drugs/Pharmaceuticals (Valid For: DH )
This account should be used to capture expense specific to expired drugs/pharmaceuticals.

641600 Drugs Approved in Fiscal Year (Valid For: DUHS, Univ)
Represents the cost of new drugs approved for use in the current fiscal year. These drugs are broken out because they generally have a higher cost than traditional therapies.

641700 Bioengineered Drugs (Valid For: DUHS, Univ)
Represents the cost of drugs, which are genetically, or "bioengineered" during the development and manufacturing process. These drugs are generally very expensive.

641701 Allocation for Drugs and Pharmaceuticals (Valid For: DUHS)

641800 Research Drugs (Valid For: DUHS, Univ)
Represent the cost of drugs used in the connection with a research purpose other than those, which a specific G/L account, has been established.

642000 Experimental Animals (Valid For: DUHS, Univ)
Represents the cost of animals purchased for use in research or instruction, related daily maintenance expenses, and other special expenses applicable to such animals.

642200 Forms (Valid For: DUHS, Univ)

642500 Gases (Other Than for Cooking or Heating) (Valid For: DUHS, Univ)
Represents the cost of oxygen, helium and any other gases used in research, treatment, instruction, etc. This G/L account should also include the cost of any damage to the storage containers and forfeiture of any container deposits.

642501 Gases (Other than for Cooking or Heating ) (MM) (Valid For: Materials Management Only)

643000 Groundskeeping Supplies and Materials (Valid For: DUHS, Univ)
Represents the cost of all supplies and materials used in connection with the care of grounds. Examples: seed, planting stock, fertilizers, small tools, and other miscellaneous supplies needed for the normal maintenance of grounds.

643070 Groundskeeping Supplies & Materials (Valid For: Central Use Only)

643500 Hospital Instruments (Valid For: DUHS, Univ)
Represents the cost of miscellaneous instruments used in the hospital for treatment of patients.

643501 Hospital Instruments (MM) (Valid For: Materials Management Only)

644000 Housekeeping Supplies and Materials (Valid For: DUHS, Univ)
Represents the cost of supplies and materials used in connection with housekeeping activities. Examples: janitorial supplies, linen supplies, soap and washing powders, towels, extermination supplies.

644001 Housekeeping Supplies and Materials (MM) (Valid For: Materials Management Only)

644500 Instructional/Classroom Supplies and Materials (Valid For: DUHS, Univ)
Represents the cost of supplies and materials used in connection with instructional activities other than those for which specific G/L accounts have been established. Examples: chalk, erasers, audio-visual materials, teaching aids.

644600 IV Solutions Supplies and Materials (Valid For: DUHS, Univ)
Represents intravenous solutions and related supplies used throughout the Medical Center and Health System.

644601 IV Solutions Supplies and Materials (MM) (Valid For: Materials Management Only)

644602 IV Solutions: Enteral (Valid For: DUHS)
Used to account for purchases of enteral solutions for the infusion program.

645000 Laboratory and Research Supplies and Materials (Valid For: DUHS, Univ)
Represents the cost of supplies and materials consumed or used in connection with the operation of a laboratory or for research purposes, other than those for which specific G/L accounts have been established (e.g., G/L account 642000 - Experimental Animals; G/L account 642500 - Gases; etc.)

645001 Laboratory & Research Supplies and Materials (MM) (Valid For: Materials Management Only)

645002 Patient Supplies-Lab (Valid For: DUHS)
This G/L account should be used to classify patient supplies used in labs that would not be self assessed sales tax in SAP.

645200 Bookbinding Supplies and Materials (Valid For: DUHS, Univ)
Represents the cost of all supplies and materials used in the repair of in-house library books. Examples: spines, cloth fabric, adhesive, leather, leather fabric, mending supplies such as brushes, cutters, pressboard, therm-a-bind covers.

645300 Library Catalog Cards (Valid For: DUHS, Univ)
Represents the cost of preprinted cards acquired by Duke's libraries to supplement books purchased from the Library of Congress or other sources.

645500 Maintenance and Shop Supplies and Materials (Valid For: DUHS, Univ)
Represents the cost of small tools, materials, and supplies used in general maintenance of Duke's plant and equipment or in the general operations of Duke's maintenance shops. This G/L account should not be charged with maintenance services purchased from external vendors or other departments of Duke - charge an appropriate 68**** G/L account.

645501 Safety Supplies and Materials (Valid For: DUHS)

645521 Ships & Vessels Deck Supplies (Valid For: Univ)

645522 Ships & Vessels Engineering Supplies (Valid For: Univ)

645523 Ships & Vessels Navigation Supplies (Valid For: Univ)

645524 Ships & Vessels Steward Supplies (Valid For: Univ)

645525 Ships & Vessels Medical Supplies (Valid For: Univ)

645526 Ships & Vessels Minor Equipment Supplies (Valid For: Univ)

645570 Tools/Purchase and Repair (Valid For: Central Use Only)

645900 Copying Services (Valid For: DUHS, Univ)
Represents the cost of copying services purchased from an outside vendor or from a non-service component department within Duke. Costs of copying services provided by Duke's Publication Center should not be charged to this G/L account - use their recharge account, 714200.

646000 Office Supplies and Materials (Valid For: DUHS, Univ)
Represents the cost of all supplies and materials consumed or used in the general operation of an office. Examples: paper, pens, pencils, staplers, typewriter ribbons, erasers, file folders, paper clips, adding machine tape, rulers, business cards, the printing of forms or letter heading of forms and stationery.

646001 Office Supplies and Materials (MM) (Valid For: Materials Management Only)

646069 Allocation for Office/Other Non-Medical Supplies (Valid For: DUHS, Univ)

646100 Office Subscriptions, Periodicals, and Books (Valid For: DUHS, Univ)
Represents the cost of subscriptions, periodicals, books, or other types of publications purchased by a department for use in an office or department. Purchases of these items for one of Duke libraries should be charged to the 666*** series of G/L accounts and capitalized as assets according to policy.

646300 Pacemakers (Valid For: DUHS, Univ)
Represents the cost of cardiac pacemakers implanted. The cost of the pacemakers should include costs incurred in processing them.

646400 Intensive Patient Care Supplies and Materials (Valid For: DUHS, Univ)
Represents the cost of patient care supplies (see G/L account 646500) bought specifically for use in an intensive or special care units.

646401 Intensive Patient Care Supplies & Materials (MM) (Valid For: Materials Management Only)

646500 Patient Care Supplies and Materials (Valid For: DUHS, Univ)
Represents the cost of supplies and materials used in the routine care of patients. Examples: bandages, sponges, tissues, disposable needles.

646501 Patient Care Supplies and Materials (MM) (Valid For: Materials Management Only)

646502 Patient Care Supplies and Materials (without PO) (Valid For: DUHS, Univ)

646503 Allocation for Medical Supplies (Valid For: DUHS)

646504 Reprocessing Rebates: Patient Care Supplies (Valid For: DUHS)
To assist in the monitoring/tracking of the reprocessing rebates the hospital will receive.This is a new program to "reprocess" formally single use items into multi-use items.

646505 Rebates: Patient Care Supplies (Valid For: DUHS)

646600 Prosthetic and Orthotic Supplies and Materials (Valid For: DUHS, Univ)
Represents the cost of raw materials and other products used in constructing specially designed prosthetic or orthotic devices for patient service.

646700 Photographic Supplies and Materials (Valid For: DUHS, Univ)
Represents the cost of photographic film and the supplies and materials associated with the preparation, processing and storage of film, transparencies, etc.

646800 Copier Supplies and Materials (Valid For: DUHS, Univ)
Represents supplies and materials used in printing or copying. Examples: paper, ink, and toner. Use G/L account 645900 for copying services purchased from external vendors; use G/L account 714200 for copying services purchased from Duke Publication Center.

646900 Purchased Kidney (Valid For: DUHS, Univ)
Represents the cost of acquiring kidneys that will be used in renal transplants. This includes charges associated with obtaining the kidneys from hospitals that are members of organ procurement agencies. Administrative fees paid to the organ procurement agencies are also recorded here.

647000 Publication Expense (Valid For: DUHS, Univ)
Represents the cost of printing catalogs, forms, pamphlets, articles, brochures, etc., intended for distribution or use outside the department having such work done. This G/L account should also be charged with the cost of related artwork if purchased. For printing forms or letter-heading stationery which will be used by the department having the work done, charge G/L account 646000 - Office Supplies and Materials.

647061 Posters and Media Guides (Valid For: Univ)

647100 Play Production Supplies & Materials (Valid For: DUHS, Univ)
Represents the cost of supplies and materials used in producing plays, dramas, musicals, etc. Major props should be charged to appropriate Plant and Equipment G/L accounts (66**** or 67****)

647200 Surgical and Patient Linen (Valid For: DUHS, Univ)
Represents the cost of all reusable surgical and patient linen used for inpatient, outpatient, operating room, and any other patient care services.

647201 Surgical & Patient Linen (MM) (Valid For: Materials Management Only)

647300 Purchased Heart/Lung (Valid For: DUHS, Univ)
Represents the cost of acquiring a heart/lung that will be used in a transplant. This includes charges associated with obtaining the heart/lung from hospitals that are members of organ procurement agencies. Administrative fees paid to the organ procurement agencies should also be recorded here.

647400 Sterile Trays (Valid For: DUHS, Univ)
Represents the cost of sterile supplies including both the costs of (1) pre-packaged disposable sterile trays and (2) components of sterile trays that are assembled and processed by hospital personnel.

647401 Sterile Trays (MM) (Valid For: Materials Management Only)

647500 Surgical Appliances (Valid For: DUHS, Univ)
Represents the cost of all surgical appliances used in surgical applications. Examples: cranial plates, hip pins, and plastic tubes.

647501 Reprocessing Rebates: Surgical Appliances (Valid For: DUHS)
To assist in the monitoring/tracking of the reprocessing rebates the hospital will receive.This is a new program to "reprocess" formally single use items into multi use items.

647502 Rebates: Other Medical & Surgical Supplies (Valid For: DUHS)

647600 Purchased Heart (Valid For: DUHS, Univ)
Represents the cost of acquiring a heart to be used in heart transplants. This includes charges associated with obtaining the heart from hospitals that are members of organ procurement agencies. Administrative fees paid to organ procurement agencies should also be recorded here.

647700 Purchased Liver (Valid For: DUHS, Univ)
Represents the cost of acquiring a liver to be used in transplants. This includes charges associated with obtaining the liver from hospitals that are members of organ procurement agencies. Administrative fees paid to the organ procurement agencies should be recorded here.

647800 Purchased Tissue (Valid For: DUHS, Univ)
Represents the cost of acquiring all other non-specified tissue that will be used in transplants. This includes charges associated with obtaining the tissue from hospitals that are members of organ procurement agencies. Administrative fees paid to organ procurement agencies should also be recorded here.

647900 Purchased Pancreas (Valid For: DUHS, Univ)
Represents the cost of acquiring a pancreas that will be used in transplants. This includes charges associated with obtaining the pancreas from hospitals that are members of organ procurement agencies. Administrative fees paid to organ procurement agencies should also be recorded here.

648000 Uniforms, Clothing and Sports Equipment (Valid For: DUHS, Univ)
Represents the cost of uniforms and any other types of clothing furnished employees of Duke. For University sponsored athletic teams, this G/L account includes: helmets, balls, pads, lacrosse sticks, tennis rackets, shirts, etc.

648001 Uniform Clothing and Sports Equipment (MM) (Valid For: Materials Management Only)

648060 Weapons and Ammunition (Valid For: Univ)
To be used to account separately for weapons and ammunition used by Duke Police Department

648070 Safety Equipment, Shoes, Uniforms (Valid For: Central Use Only)

648100 Purchased Lung (Valid For: DUHS, Univ)
Represents the cost of acquiring lungs that will be used in transplants. This G/L account should be used to record payments to other hospitals that are members of organ procurement agencies for hospital charges associated with the securing of lungs. Administrative fees paid to organ procurement agencies should also be recorded here.

648200 Purchased Bone Marrow (Valid For: DUHS, Univ)
Represents the cost of acquiring bone marrow that will be used in transplants. This G/L account should be used to record payments to other hospitals that are members of organ procurement agencies for hospital charges associated with the securing of the bone marrow. Administrative fees paid to organ procurement agencies should also be recorded here.

648201 Purchased Cord Blood (Valid For: DUHS)
Represents the cost of acquiring cord blood that be will be used in transplants. This account should be used to record payments to other hospitals that are members of organ procurement agencies for hospital charges associated with the securing of cord blood. Administrative fees paid to organ procurement agencies should also be recorded here.

648300 Free Books/Review Copies (Valid For: DUHS, Univ)
Represents the cost of review copies of books for professors who might adopt a book for a course. Also includes complimentary copies to authors, copies to sales representatives, etc.

648500 Blood and Blood Products (Valid For: DUHS, Univ)
Represents the cost of blood and blood products purchased from commercial sources. This G/L account should not be used to pay for blood purchased from individuals for experimental or research purposes - charge G/L account 622500 - Experimental Subjects and Blood Donors.

649000 Water Treatment Chemicals (Valid For: DUHS, Univ)
Represents the cost of chemicals used in water softeners, boilers, cooling and/or heating systems.

649070 Water Treatment Chemicals (Valid For: Central Use Only)

649200 FI-CO Reconciliation: Supplies & Materials (Valid For: Central Use Only)
This account represents reconciliation ledger postings for supplies and materials.

649400 Radioactive Source Supplies & Materials (Valid For: DUHS, Univ)
Represents the cost of any supplies and materials that are radioactive. Due to the special regulations by various state and federal agencies, purchases of these items must have special Duke approval.

649500 X-Ray Supplies and Materials (Valid For: DUHS, Univ)
Represents the cost of x-ray film and the supplies and materials associated with the preparation, processing and storage of the film, prints, transparencies, etc.

649501 X-Ray Film (Valid For: DUHS)

649600 Home Dialysis Support Program Supplies (Valid For: DUHS, Univ)
Represents the cost of supplies used in the operation of the Home Dialysis Support Program. Examples: artificial kidneys, bloodlines, filters, deionizers.

649800 Internal Settlement to Inventory (Valid For: Univ)
This account is used to record the transfer of costs from SAP projects or internal orders to inventory accounts.

649900 Linen Consumed (MVMT 501) (Valid For: SAP R/3 D.H.R.H. Use Only)

 

 

 
 
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