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 have questions regarding this information, or any other questions regarding the Chart of Accounts, send an e-mail message to Accounting at acctg@rit.edu or call (585) 475-2237.

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

Entity

• Two digit numeric segment

Department

• 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.

Object

• 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 Accounting (acctg@rit.edu) to request that a particular object code be expanded.

• Object code types:

   
  Type

  Object Code
  Type:

  Assets

   

  Object Code:

  00001-29999

   

   

  Type:

  Liabilities

   

  Object Code:

  30000-39999

   

   

  Type:

  Revenue

   

  Object Code:

  50000-69999

   

   

  Type:

  Expenses

   

  Object Code:

  70000-99999

   

   
   

• Certain Projects may only use certain revenue or expense object codes:

   
  Type

  Object Code
  Type:

  Gifts

   

  Object Code:

  Credit 54100-54299, Gift Revenue Object Codes

   

   

  Type:

  Scholarships

   

  Object Code:

  Debit 82000-82011 Student Scholarship & Tuition Remission Object Codes

   

   

  Type:

  Grants

   

  Object Code:

  Credit 52000-52150, Appropriation Revenue Object Codes

   

   

  Type:

  Special Projects & Designated Funds

   

  Object Code:

  May not use Permanently Restricted Revenue Object Codes

   

   

  Type:

  Endowment Earning Accounts

   

  Object Code:

  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.

Functional Expense Category (FEC)

• 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
  FEC:

  10

   

  Description:

  Instruction

   

   

  FEC:

  15

   

  Description:

  Research

   

   

  FEC:

  20

   

  Description:

  Public Service

   

   

  FEC:

  25

   

  Description:

  Academic Support

   

   

  FEC:

  30

   

  Description:

  Student Services

   

   

  FEC:

  35

   

  Description:

  Institutional Support

   

   

  FEC:

  40

   

  Description:

  Auxiliaries Enterprises

   

   

  FEC:

  45

   

  Description:

  Independent Organizations

   

   

  FEC:

  50

   

  Description:

  NTID Allocable

   

   

  FEC:

  51

   

  Description:

  RIT Allocable

   

   

  FEC:

  55

   

  Description:

  ITS

   

   

  FEC:

  60

   

  Description:

  Operation & Maintenance

   

   

  FEC:

  80

   

  Description:

  Non-Oper Investment Return

   

   

  FEC:

  81

   

  Description:

  Non-Oper Net Assets Released from Restrictions

   

   

  FEC:

  82

   

  Description:

  Gifts for Long Term Assets

   

   

  FEC:

  83

   

  Description:

  Government Grants & Contracts for Long-Term Assets

   

   

  FEC:

  84

   

  Description:

  Postretirement Benefit Expense

   

   

  FEC:

  85

   

  Description:

  Beneficiary Payments & Change in Value of Deferred Giving Arrangements

   

   

  FEC:

  86

   

  Description:

  Changes in Value of Interest Rate Swap Agreement

   

   

  FEC:

  87

   

  Description:

  Non-Oper Other

   

   

  FEC:

  88

   

  Description:

  Plant Equipment Clearing Account

   

   

Project

• Five digit numeric segment

• Project ranges:

   
  Project Name

  Range
  Project Name:

  Operating

   

  Range:

  00000-09999

   

   

  Project Name:

  NTID Fed. Funded Oper. Projects

   

  Range:

  01999-02020

   

   

  Project Name:

  NTID Non-Fed. Funded Oper. Projects

   

  Range:

  03009-03020

   

   

  Project Name:

  Special Projects

   

  Range:

  10000-14999

   

   

  Project Name:

  Designated Funds

   

  Range:

  15000-19999

   

   

  Project Name:

  Scholarship Gifts

   

  Range:

  20000-24999

   

   

  Project Name:

  Other Gifts

   

  Range:

  25000-27999

   

   

  Project Name:

  Plant Gifts

   

  Range:

  28000-29999

   

   

  Project Name:

  Federal Grants

   

  Range:

  30000-31899; 31920-31998; 32400-32988

   

   

  Project Name:

  ARRA / RGH Grants

   

  Range:

  31900-31919

   

   

  Project Name:

  CIMS Federal Grants

   

  Range:

  32000-32399

   

   

  Project Name:

  State Grants

   

  Range:

  33000-34999

   

   

  Project Name:

  CIMS State Grants

   

  Range:

  35000-35999

   

   

  Project Name:

  Private Grants

   

  Range:

  36000-38999

   

   

  Project Name:

  CIMS Private Grants

   

  Range:

  39000-39999

   

   

  Project Name:

  Loan Projects

   

  Range:

  40000-49999

   

   

  Project Name:

  Endowment Projects

   

  Range:

  50000-59999

   

   

  Project Name:

  Scholarship Endowment Earning Projects

   

  Range:

  60000-69999

   

   

  Project Name:

  Other Endowment Earning Projects

   

  Range:

  70000-79999

   

   

  Project Name:

  Plant Projects

   

  Range:

  80000-89999

   

   

  Project Name:

  Agency / Student Organization Projects

   

  Range:

  90000-99999

   

   

  Project Name:

  Grant Sub-Projects

   

  Range:

  A0000-B9999

   

   

  Project Name:

  Grant Cost Share Projects

   

  Range:

  C0000-C9999

   

   

  Project Name:

  Grant Sub-Projects

   

  Range:

  D0000-Z9999

   

   

  Project Name:

  Participant Support Projects

   

  Range:

  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, contact the RIT Service Center https://help.rit.edu/sp for assistance.