These G/L accounts are to be for revenue which does not fall
under one of the other series of revenue Student Tuition & Fees,
Endowment Income, Gift/Grant/Contract Revenue, Investment Income,
Tele/Video Income, or Hospital Patient Revenue.
340000 Change in Split-Interest Agreements(Valid For: External Reporting Only)
Represents income/expense impact of periodic adjustments in the split interest liability.
340100 Change in Trust Held by Others(Valid For: External Reporting Only)
Represents income/expense impact of periodic adjustments in the asset managed by external trust.
340200 Advertising(Valid For: DUHS, Univ)
Represents revenue received from sales of advertising space in newsprint, pamphlets, booklets, programs, etc., as well as radio and television announcements.
340300 Earned Premium Income(Valid For: Closed)
340400 Athletic Teams' Share of Gate Receipts(Valid For: Univ)
Represents revenue received by the University for athletic teams' participation in events outside of the University community as their share of gate receipts according to contractual agreements.
340401 Athletic Ticket Sales(Valid For: Univ)
340402 Tournament Distributions(Valid For: Univ)
340403 TV Revenue(Valid For: Univ)
340404 Bowl Revenue(Valid For: Univ)
340405 ACC Championship Revenue(Valid For: Univ)
340406 NCAA Distribution(Valid For: Univ)
340407 NCAA Other(Valid For: Univ)
340500 Change in Mkt Value of Investments(Valid For: External Reporting Only)
340501 Change in Market Value of Non-LTP Investments(Valid For: DUHS)
340600 Gain/Loss on Value of Interest Rate Swaps(Valid For: External Reporting Only)
340601 Change in Market Value of Derivatives(Valid For: DUHS)
340700 Net Periodic Pension Income(Valid For: DUHS, Univ)
340800 Concession Fees(Valid For: DUHS, Univ)
Represents revenue earned from concession rights granted by the University.
340900 Conference Fees(Valid For: DUHS, Univ)
Represents revenue generated by fees charged participants of conferences which are held as official activities of the University.
341000 Net Assets Released from Restriction(Valid For: External Reporting Only)
341100 Finance Fees(Valid For: DUHS, Univ)
Represents revenue generated by finance charges assessed on outstanding accounts receivable according to established policies of the University.
341200 Gains on Sales of Long Term Pooled Investments(Valid For: Investment Office Only )
Represents gains resulting from sales of investments in the Long Term Investment Pool distributed to Endowment Funds in accordance with UMIFA.
341203 Gain/Loss on Investment Sales(Valid For: DUHS)
341204 Gain/Loss on Sale of DCP Investments(Valid For: DUHS, Univ)
To establish an account for gains and losses on sales of investments from the DUHS Completion Pool.
341300 Gain/Loss on Equity Investment(Valid For: DUHS)
341400 Tennis/Golf Lessons(Valid For: Univ)
Represents revenue generated through fees charged for tennis and golf lessons given by the personnel of the Duke University.
341500 Swimming Lessons(Valid For: Univ)
Represents revenues collected from swimming instruction.
341600 Handling Fees(Valid For: DUHS, Univ)
Represents revenue generated by fees charged for (1) the handling of individual professional purchase orders executed by the Procurement Services (2) the processing of student claims for the Veteran's Administration by the Student Loan Office and (3) other incidental handling services.
341700 Gains on the Sale of Short/Intermediate Term Investments(Valid For: Investment Office Only )
Represents gains resulting from sales of investments in the Intermediate Term Investment Pool and the IRA.
341703 Gains: Short Term Pooled Investment(Valid For: Closed)
341800 Gains on the Sale of Retirement Pool Investments(Valid For: Investment Office Only )
Represents gains resulting from sales of investments in the Retirement Pool.
341900 Gains or Losses on the Sale of Non-Pooled Investments(Valid For: Investment Office Only )
Represents gains and losses resulting from the sale of non-pooled investments in non-Endowment funds. In the Endowment funds, these gains/losses are recorded in Fund Equity, G/L account 292400.
Represents revenue received from sales and services rendered other than those which are the primary purpose of the department. Examples commission on sale of class rings, vending machines, jukeboxes, books sold on consignment.
Represents revenue received from either the Medical Private Diagnostic Clinic or the Surgical Private Diagnostic Clinic of the Duke University Medical Center.
342601 PDC: Salary Reimbursement(Valid For: DUHS)
To Record revenue received from the PDC for Salary and Fringe Benefits related to compensation agreements
342602 PDC: Rental Income(Valid For: DUHS)
To record rental income (5C payment) from the PDC
343000 Recovery of Indirect Costs: Full Cost(Valid For: DUHS, Univ)
Represents indirect cost recovery at the established indirect cost rates for the various types of sponsored programs. Any reduction resulting from a waiver of indirect cost is recorded in G/L account 343100.
Represents fees paid to Duke for permission to reprint articles from journals/books published by Duke University.
344600 Rentals: Boat Rental(Valid For: Univ)
Represents revenue received from the rental of vessels associated with the Marine Laboratory and its operations.
344700 Rentals: Electric Golf Cart Rental(Valid For: Univ)
Represents revenue collected from the rental of golf carts at the Duke University golf course. North Carolina Statute does not exempt these rentals from sales/use taxes.
344800 Rentals: Laboratory Space Rental(Valid For: DUHS, Univ)
Represents revenue received from the rental of laboratory space on vessels and other facilities pertaining to the Marine Laboratory and its operations.
Represents revenue received for the rental of residence hall rooms, apartments, etc. for the nonacademic year (summer sessions) which are owned or leased and under legal control of the University.
Represents revenue received for the rental of residence hall rooms and apartments for the academic year and rental of off-campus houses for the fiscal year which are owned or leased under legal control of the University.
Represents revenue received for the rental of residence hall rooms, apartments, houses, etc. which are owned or leased and under legal control of the University for summer events and special summer programs.
345400 Rentals: Other(Valid For: DUHS, Univ)
Represents revenue received for rental charges assessed for the use of University space or property where a separate G/L account has not been provided.
345500 International Facilities(Valid For: DUHS)
345800 Rentals: Golf Driving Range Fees(Valid For: Univ)
Represents fees charged for using the driving range and balls at the Duke University golf course. North Carolina Statute exempts these sales from sales/use taxes.
Represents revenue earned from the mandatory board plan for freshmen.
346200 Green Fees(Valid For: DUHS, Univ)
Represents revenue received from green fees for playing privileges at the Duke University golf course. North Carolina Statute exempts these sales from sales/use taxes.
346300 Point Sales: Food Accounts(Valid For: Univ)
Represents Duke University Food Service's sales paid for by points. Points are equivalent to a set dollar amount and are purchased in blocks in advance by students.
346400 Sales: Merchandise Subject to Sales Tax(Valid For: DUHS, Univ)
Represents revenue received from merchandise sales at Duke University or the Duke University Health System that are subject to North Carolina Sales Tax.
346500 Sales: Food Subject to 2% County Tax(Valid For: DUHS, Univ)
346600 Sales: Merchandise Not Subject To Sales Tax(Valid For: DUHS, Univ)
Represents revenue received from merchandise sales at Duke University or the Duke University Health System that are not subject to North Carolina Sales Taxes (for example out of state catalog sales, gift certificates, etc.)
346601 Non-Taxable: School Supplies(Valid For: Univ)
Represents revenue received for the sale of meals at the Duke Diet and Fitness Center. North Carolina Statute does not exempt these sales from sales/use taxes.
346800 Sales: Other(Valid For: DUHS, Univ)
Represents revenue received from all sales other than those specified elsewhere in the 34**** series. This includes athletic ticket sales, film/drama ticket sales, etc. Ticket sales may be subject to gross receipts taxes, other sales should not be subject to sales/use tax.
346851 Sales: Other(Valid For: Univ)
This account is to track charge revenue for dining.
346852 Sales: Other(Valid For: Univ)
This account is to track charge revenue for dining.
346853 Sales: Faculty Lunch(Valid For: Univ)
To isolate revenue from a new program sponsored by Student Affairs.
346860 Sales: Zipcar Program(Valid For: Univ)
346900 Sales: Games Machines(Valid For: DUHS, Univ)
Represents revenue received from game machines.
347100 Sales: Thomas Center (Non-Taxable)(Valid For: Univ)
Represents nontaxable sales by the R. David Thomas Center. Includes space rental, rooms for non-profits, catering, and student meals.
347200 Sales: Property(Valid For: DUHS, Univ)
Represents revenue received from the sale of Duke University or Duke University Health System property that is not held for investment purposes. North Carolina Statute requires the assessing of sales tax on sales such as surplus equipment/property, supplies, etc. but not on the sale of land or buildings.
347201 Gain From Asset Sale(Valid For: DUHS, Univ)
347400 Sales: Reprints(Valid For: DUHS, Univ)
Represents revenue received from sales of reprinted journals, pamphlets, etc. published by the Duke University Press and other components of the University.
Represents departmental share of the revenue received by the Duke Surplus Property Program from sales of supplies and materials, which have been salvaged from dismantled University or Health System capital property and other scrap or discarded materials. North Carolina Statute does not exempt these sales from sales/use taxes.
Represents the departmental share of revenue received by the Duke Surplus Property Program from sales of salvaged non-capital items, in particular, sales of recovered silver and lead. North Carolina Statute does not exempt these sales from sales/use taxes.
347800 Sales: Services Not Subject To Sales Tax(Valid For: DUHS, Univ)
Represents revenue from sales of services received from individuals or organizations outside of Duke University. Revenue resulting from transactions between University or Health System components should be credited to G/L account 751000. The services provided should exclude any type of tangible personal property that would make the service subject to sales/use taxes.
347900 Sales: Services Subject To Sales Tax(Valid For: DUHS, Univ)
Represents revenue from the sale of services received from an individual or organization outside of the University or the Health System that includes tangible personal property. North Carolina Statute does not exempt these sales from sales/use taxes.
348000 Sales: Subscriptions(Valid For: Univ)
Represents revenue received from the sale of subscriptions to University related publications.
Represents the amounts of cash or other discounts allowed against sales made by the University and its auxiliary enterprises.
348901 Referral Discounts(Valid For: Univ)
This G/L account should be used to record referral discounts offered by the Diet and Fitness Center
349200 Access Fees(Valid For: DUHS)
To record Access Fees in company code 0028.
349300 Sales: Office Paper(Valid For: Univ)
Represents the revenue from the sale of office paper for recycling. North Carolina Statute does not exempt these sales from sales/use taxes.
349400 Sundry Revenue(Valid For: DUHS, Univ)
Represents revenue received by the University and its components for which there is not a more appropriate G/L account. This G/L account should only be used for revenue of relatively small dollar amount which is generally nonrecurring.
Represents revenue received from compulsory registration of motor vehicles owned and/or operated on University property as regulated by University policy.
Represents revenue received from compulsory registration of motor vehicles owned and/or operated on University property as regulated by University policy.
