Recharge G/L accounts are used to record services provided by
a Duke service component to another Duke department. A service
component is a department whose primary purpose is to provide services
to other Duke University departments and bill for those services.
Each University service component has been assigned its own 7xxxxx
G/L account.
No one other than the service component should use these
codes unless moving a charge to another cost object;
in this case, use the G/L account for both the debit and credit
on the journal voucher.
II. SPECIFIC GUIDELINES
When a service component transacts business with a University
Department, the service component charges the other department
using their assigned recharge G/L account on both the debit
and credit side of the transaction. By using the recharge
account on both sides of the transaction, the net effect on the
university as a whole is zero. Because of this, charges to recharge
accounts can not be reclassified to any other G/L account.
EXAMPLE:
The Accounting Department rents copy equipment from Office Product's Copy
Equipment Rentals department (a service component). The Copy Equipment Rental
department will charge Accounting's cost object using G/L account 714100-Copy
Equipment Rentals Recharge and will credit their own cost object using G/L
account 714100:
Debit
Credit
Accounting Department's fund:
1571199-714100
225.00
Office Products' rental fund:
1579999-714100
225.00
When a department requests services from a service component,
the department should use the G/L account assigned to the service
component when specifying the cost object to charge. However, if
a department submits the wrong G/L account, the service component
should replace it with their recharge account.
An exception to the above usage of recharge accounts occurs when
a service component sells an item classified as capital equipment.
In this case, the service component should charge the department
using the appropriate 66XXXX G/L account,
not their recharge account.
732600 Management Information Services Recharge(Valid For: Univ)
732700 OIT: Technical Solutions Group Recharge(Valid For: Univ)
732800 OIT: Data Communications Recharge(Valid For: Univ)
732900 OIT: Office of Web and Video Services Recharge(Valid For: Univ)
There is a department in OIT, entitled Office of Web and Video Services. The function of this office is to provide support and serve as a clearinghouse for web projects. This includes support of a new content management system for Duke, and also to support video services such as streaming and video conferencing.
733400 Computer Repair Recharge(Valid For: Univ)
734300 Allen Bldg AS400 Recharge: Office of Information Technology(Valid For: Univ)
736300 Ophthalmology Dept Lab: Minor Room Recharge(Valid For: Univ)
744000 Liquid Air Department Recharge(Valid For: Univ)
745000 Liquid Helium Department Recharge(Valid For: Univ)
750700 Utility Company Recharge Revenue(Valid For: Univ)
This G/L account should be used to record expense credits recovered by the Duke Utility & Engineering Division of Facilities Management.
754000 Thomas Center: Fuqua School Recharge(Valid For: Univ)
754100 Thomas Center: Duke Departments Recharge(Valid For: Univ)
