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 firstname.lastname@example.org or call (585) 475-2237.
The account number has 24 numeric characters and is structured as follows:
- 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 Accounting (email@example.com) to request that a particular object code be expanded.
Object code types:Assets00001-29999Liabilities30000-39999Revenue50000-69999Expenses70000-99999
Certain Projects may only use certain revenue or expense object codes:GiftsCredit 54100-54299, Gift Revenue Object CodesScholarshipsDebit 82000-82011 Student Scholarship & Tuition Remission Object CodesGrantsCredit 52000-52150, Appropriation Revenue Object CodesSpecial Projects & Designated FundsMay not use Permanently Restricted Revenue Object CodesEndowment Earning AccountsCredit 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.
10Instruction15Research20Public Service25Academic Support30Student Services35Institutional Support40Auxiliaries Enterprises45Independent Organizations50NTID Allocable51RIT Allocable55ITS60Operation & Maintenance80Non-Oper Investment Return81Non-Oper Net Assets Released from Restrictions82Gifts for Long Term Assets83Government Grants & Contracts for Long-Term Assets84Postretirement Benefit Expense85Beneficiary Payments & Change in Value of Deferred Giving Arrangements86Changes in Value of Interest Rate Swap Agreement87Non-Oper Other88Plant Equipment Clearing Account
- Five digit numeric segment
Project ranges:Operating00000-09999NTID Fed. Funded Oper. Projects01999-02020NTID Non-Fed. Funded Oper. Projects03009-03020Special Projects10000-14999Designated Funds15000-19999Scholarship Gifts20000-24999Other Gifts25000-27999Plant Gifts28000-29999Federal Grants30000-31899; 31920-31998; 32400-32988ARRA / RGH Grants31900-31919CIMS Federal Grants32000-32399State Grants33000-34999CIMS State Grants35000-35999Private Grants36000-38999CIMS Private Grants39000-39999Loan Projects40000-49999Endowment Projects50000-59999Scholarship Endowment Earning Projects60000-69999Other Endowment Earning Projects70000-79999Plant Projects80000-89999Agency / Student Organization Projects90000-99999Grant Sub-ProjectsA0000-B9999Grant Cost Share ProjectsC0000-C9999Grant Sub-ProjectsD0000-Z9999Participant Support ProjectsP0000-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, call Accounting at (585) 475-2237 for assistance.