Chart of Accounts

Segment Value Listings

The general ledger accounting number, stored in an accounting flexfield in the Oracle database, is comprised of twenty-four digits, and six segments as listed below. To see a report listing the values for each segment, click on the segment name.

If you encounter difficulty exporting this data to Excel, or setting the output default to Excel, click here for assistance.

Segment Digits
Entity 2
Department 5
Object 5
Expense Category 2
Project 5
Program 5
Account Combination 24

If you have questions regarding this information, or any other questions regarding the Chart of Accounts, visit the RIT Service Center.

The account number has 24 numeric characters and is structured as follows:

Account Number

Accounting Number Structure

Entity Description
01 RIT
05 RIT - Endowment
06 RIT Venture Fund I, LLC
07 RIT VF Arc Holdings, LLC
09 Agency
19 RIT Inn and Conference Center
24 RIT Campus Club
30 RIT Croatia (USA)
31 RIT Croatia (Croatia)
40 RIT Global Delivery Corporation
  • Two digit numeric segment
  • Five digit numeric segment; segment values must be greater than 00000
  • Grant & Contract Principal Investigators have been assigned a unique department number within their base department (XXX50-XXX59). For example, all grants/contracts for PI number one in department 67900, will be assigned to department 67950. PI number 2's grants/contracts will be assigned to department 67951 etc.
  • Five digit numeric segment
  • The object code segment values can be expanded to give departments more flexibility. For example the base number for office supplies is 73150. The office supply object code was expanded by adding digits 1through 9 to the end of the object code. (73151-office supplies-A, 73152-office supplies-B, etc.). The other income object code 59000 has also been expanded (59001-other income-group A, 59002-other income-group B). This is not an automatic process. Please contact the RIT Service Center to request that a particular object code be expanded.
  • Object code types:
Type Object Code
Assets 00001-29999
Liabilities 30000-39999
Revenue 50000-69999
Expenses 70000-99999
  • Certain Projects may only use certain revenue or expense object codes:
Type Object Code
Gifts Credit 54100-54299, Gift Revenue Object Codes
Scholarships Debit 82000-82011 Student Scholarship & Tuition Remission Object Codes
Grants Credit 52000-52150, Appropriation Revenue Object Codes
Special Projects &
Designated Funds
May not use Permanently Restricted Revenue Object Codes
Endowment Earning
Credit 57350, Endowment Distribution Revenue Object Code
  • Only the Accounting or Budget Department is allowed to process journal entries using Transfer (63000-63199) and Capital Equipment (16200-16250) object codes. If you require that a journal entry be processed using one of these object codes, please send a memo to the appropriate department requesting the entry.
  • Two digit numeric segment used to track Revenue & Expense by functional Category.
  • Assets & Liabilities (object codes 00001-39999): FEC = 00
  • Revenue & Expenses (object codes 50000-99999): FEC > 00
  • Agency Project's (90000-99999): FEC = 00
  • Tuition accounts, (object codes 50000-50910): FEC 10 - Instruction
  • The FEC for each department's operating account is defined in the system. For example, if the department's function is "Instruction", the FEC is 10. If any FEC other than 10 is entered, an error message will display on the screen.
  • Scholarship projects, (projects 20000-24999, 60000-69999): FEC 10 - Instruction
  • Auxiliary Departments: FEC 40
  • The only accounts that should be using the 30 FEC are those departments or projects whose function is "Student Services"
  • The 80-89 FEC range is for Non-Operating revenue and expense transactions.
FEC Description
10 Instruction
15 Research
20 Public Service
25 Academic Support
30 Student Services
35 Institutional Support
40 Auxiliaries Enterprises
45 Independent Organizations
50 NTID Allocable
51 RIT Allocable
55 ITS
60 Operation & Maintenance
80 Non-Oper Investment Return
81 Non-Oper Net Assets Released from Restrictions
82 Gifts for Long Term Assets
83 Government Grants & Contracts for Long-Term Assets
84 Postretirement Benefit Expense
85 Beneficiary Payments & Change in Value of Deferred Giving Arrangements
86 Changes in Value of Interest Rate Swap Agreement
87 Non-Oper Other
88 Plant Equipment Clearing Account
  • Five digit numeric segment.
  • Project ranges:
Project Name Range
Operating 00000-09999
NTID Fed. Funded Oper. Projects 01999-02020
NTID Non-Fed. Funded Oper. Projects 03009-03020
Special Projects 10000-14999
Designated Funds 15000-19999
Scholarship Gifts 20000-24999
Other Gifts 25000-27999
Plant Gifts 28000-29999
Federal Grants



ARRA / RGH Grants 31900-31919
CIMS Federal Grants 32000-32339
State Grants 33000-34999
CIMS State Grants 35000-35999
Private Grants 36000-38999
CIMS Private Grants 39000-39999
Loan Projects 40000-49999
Endowment Projects 50000-59999
Scholarship Endowment Earning Projects 60000-69999
Other Endowment Earning Projects 70000-79999
Plant Projects 80000-89999
Agency / Student Organization Projects 90000-99999
Grant Sub-Projects A0000-B9999
Grant Cost Share Projects C0000-C9999
Grant Sub-Projects D0000-Z9999
Participant Support Projects P0000-P9999
  • Capital equipment accounts: project number of 84200.
  • There are two unique project number ranges used to represent NTID’s Operating accounts – the NTID Federally Funded Operating project range, 01999-020XX, and the NTID Non-Federally Funded Operating project range, 03009-030XX. The last two digits of these project numbers change annually at the beginning of NTID's fiscal year (October 1 – September 30). These projects are used to track NTID expenditures by fiscal year. Each year the project number changes on October 1st to coincide with the new fiscal year (i.e., FY 2009 – Project 02009 and Project 03009). For more information about accounting for Federal and Non-Federal Funds, refer to the information on the Controller's Office web page.

Cross-validation rules have been set up in the ledger to ensure that only valid/allowable combinations can be set up. This ensures the accuracy of the University’s external financial reporting. If a cross-validation rule is violated, an online error message will appear on the user's tool bar and the user will not be able to complete the transaction until the error has been corrected. If you encounter this type of error, request assistance through this RSC Catalog Item.