Spreadsheet: 5e193aa5-6cca-4024-815b-d48d10225ecd
Sheet: Sheet1

LIFESPAN | Unnamed: 1 | Unnamed: 2 | Unnamed: 3 | Unnamed: 4 | Unnamed: 5
RESEARCH ACCOUNT CODES AND DESCRIPTIONS AS of 10/29/10
([NAME] also to Abbreviated Expense Code Guidelines)
Expense Category | Account | Account Description | Note | Amount | Additional Description
Personnel | 4010 | SALARIES & WAGES |  | 14906968.04
 | 4015 | PHYSICIAN SALARIES & WAGES |  | 18869.49
 | 4120 | OVERTIME |  | 96100.96
 | 4133 | VACATION PAY |  | 444189.51
 | 4167 | REIMBURSED PAYROLL - NON PHYS |  | -70198.65
 | 8745 | PHARMACEUTICAL TRANSFER |  | -18193.5
 | 8655 | UNIFORMS-EMPLOYEES |  | -664.48
 | 4846 | BALLOONS |  | 36.34
 | 5610 | DIETARY SUPPLIES |  | 44.4
 | 4166 | REIMBURSED PAYROLL PHYSICIAN |  | 66.4
 | 4710 | MED / SURG SUPPLIES CHARGEABLE |  | 139.94
 | 7810 | INSURANCE - MALPRACTICE |  | 157
 | 8830 | FLOWERS - NON-REIMBURSABLE |  | 198.65
 | 8672 | BINDING OF BOOKS |  | 218.73
 | 5430 | IV SOLUTIONS |  | 345.05
 | 6115 | PHOTO COPYING SUPPLIES |  | 384
 | 4825 | OR SUPPLIES |  | 445.5
 | 5910 | ENVIRONMENTAL SVCS SUPPLIES |  | 580.91
 | 8840 | CHARITABLE CONTRIB - NON-REIMB |  | 800
 | 8730 | PHOTOGRAPHY TRANSFER |  | 1000
 | 6116 | OTHER SUPPLIES |  | 1111.96
 | 8755 | LAUNDRY TRANSFER |  | 1374.16
 | 5440 | IV ADMIN SET |  | 1450.85
 | 7520 | LEGAL FEES |  | 1523.21
 | 4134 | SICK PAY |  | 222278.83
 | 4135 | HOLIDAY PAY |  | 576934.21
 | 8616 | STATE FEES & LICENSES |  | 2065.5
 | 7591 | SUBCONTRACTS UNDER  $25,000 |  | 2097.71
 | 4852 | SUTURES |  | 2193.72
 | 4140 | OTHER COMPENSATION |  | 32103.73
 | 4141 | BONUS |  | 35854.8
 | 4147 | SEVERANCE PAY | B | 96346.04
 | 4160 | PAYROLL TRANSFER - NON-PHYSICIAN |  | 1364020.84
 | 4165 | PAYROLL TRANSFER - PHYSICIAN |  | 53555.18
 | 4210 | PHYSICIAN FEES (PHYSICIAN FDN. SALARIES) |  | 3407284.62
 | 4215 | NON-PHYSICIAN FEES (PHYSICIAN FDN. SALARIES)
 | 8925 | [NAME] | B, D | 140042.33
Fringe Benefits | 4580 | FRINGE BENEFITS | I | 4096915.43
Consultants | 7310 | CONSULTING FEES | B | 542345.29
 | 7510 | CONTRACT LABOR |  | 36400.59
Equipment | CE | CAPITAL EQUIPMENT (>$1,000 per unit) | B, G | 106101.29
 | 6310 | NON-CAPITAL EQUIPMENT (< $1,000 per unit)
 | 6510 | EQUIPMENT CONTRACTS |  | 120075.04
 | 6730 | EQUIPMENT RENTAL |  | 3433.14
 | 6320 | EQUIPMENT REPAIRS & MAINTENANCE | B, E | 60326.79
Lab Supplies | 4804 | MEDICAL & SURGICAL SUPPLIES |  | 54380.25
 | 4802 | LABORATORY SUPPLIES |  | 2532500.6
 | 5410 | DRUGS |  | 44191.57
 | 8680 | ANIMALS EXPENSE |  | 541075.58
Travel/Meetings | 8625 | TRAVEL FOR HOSPITAL EMPLOYEES ONLY | B, K | 679711.68 | Cost of employee travel (airfare, mileage, lodging, meals, ground transportation, parking and tolls).
 | 8627 | TRAVEL FOR PATIENTS OR RESEARCH PARTICIPANTS |  |  | Generally consists of cabfare to and from hospital for clinical research studies.
 | 8620 | TRAINING / SEMINARS / REGISTRATION FEES |  | 162164.72 | Internal and external training, seminar and conference expense.   This account is also used for registration fees to external organizations.
 | 8629 | NON-EMPLOYEE RESEARCH TRAVEL | B, K |  | Travel expenses for non-hospital employees and physican foundation employees (e.g., site visitors for research grants, employees of physiican foundations, etc.).
 | 8665 | SPECIAL FUNCTIONS | A, B | 105804.61 | Expenditures for activities/events on behalf of employees, donors & other individuals.  Includes the expense of food and entertainment.
 | 8668 | MEETING EXPENSE (INCLUDES FOOD EXPENSE NECESSARY FOR THE MEETING) | E |  | Onsite and local business meetings involving Lifespan employees during which focused business discussions take place with business accociates, professional colleagues or donors. The nature of the meeting (agenda) and list of attendees need to be described.
 | 8910 | RESEARCH TRAVEL - TRAINEE | B, D | 2559.43 | Includes domestic and foreign travel.
 | 8915 | RESEARCH TRAVEL - FOREIGN | B | 17451.92
Patient Care | 8930 | [NAME] | C
 | 8935 | [NAME] | C | 398522.86
Other | 8610 | ADVERTISING | B | 22295.4
 | 8671 | BOOKS PAMPHLETS & SUBSCRIPTIONS |  | 33770.99
 | 5620 | FOOD EXPENSE | B | 41815.21 | Cost of food used/consumed from dietary inventory or outside vendors.  Food consumed in meetings is a meeting expense (account 8668).
 | 8631 | FREIGHT |  | 198521.02
 | 8835 | GIFTS & CARDS - NON-REIMBURSABLE | A | 1964.68
 | 7550 | HAZARDOUS WASTE DISPOSAL | B | 5495.1
 | 8940 | HUMAN SUBJECT REIMBURSEMENT | H | 339288.32
 | 6710 | LEASE EXPENSE | B, E | 45555.3
 | 8615 | MEMBERSHIP DUES | E | 36518.98
 | 8990 | [NAME] EXPENSE |  | 244593.49 | [NAME] expenses that do not fall into any other category.
 | 6110 | OFFICE SUPPLIES / FORMS |  | 124906.26
 | 8890 | OTHER NON-REIMBURSABLE EXPENSE | A, B, K | 33954.18 | Expenses which are not reimburseable under Medicare such as alcoholic beverages at special functions.
 | 7590 | OTHER PURCHASED SERVICES | J | -115416.09
 | 8635 | OUTSIDE STORAGE EXPENSE |  | 1704.45
 | 7545 | OUTSIDE TESTING |  | 103741.61 | Expenses for tests performed externally.
 | 8750 | PHOTOCOPYING | E | 28780
 | 8630 | POSTAGE & EXPRESS MAIL |  | 94586.95
 | 8670 | PRINTING | E | 41070.71
 | 8651 | PROFESSIONAL ALLOWANCE |  | 2715.69
 | 8640 | RECRUITMENT |  | 17483.73
 | 8641 | RELOCATION EXPENSE | B | 4077.81
 | 8920 | [NAME] TUITION | B | 46794
 | 8645 | REWARD & RECOGNITION | B | 2979.43
 | 6520 | SOFTWARE PURCHASE/LICENSING |  | 83631.1 | ([NAME] to Lifespan software purchase policy.)
 | 6920 | TELEPHONE & INTERNET | E | 42783.73
 | 8633 | TOYS, GAMES, ART SUPPLIES |  | 26360.5
Subcontracts | 8985 | SUBCONTRACT AGREEMENT PAYMENTS | B | 5170072.17 | Reimbursement to Subcontractors or Subrecipients for expenses.
 | 8986 | CLINICAL SITE PAYMENTS | B,F |  | Reimbursement to clinical sites for expenses under a clinical research protocol.
INTERNAL AND ORA USE ONLY
Internal Transfers | 8760 | DIETARY TRANSFER | B | 10665.58 | Cost of food functions ordered by departments from food & nutrition services with offsetting credit to food & nutrition services revenue.
 | 8715 | RESEARCH RESOURCE TRANSFER |  | 122533.35
 | 8720 | [NAME] SERVICE TRANSFER |  | 2279.6
 | 8725 | TELEPHONE CHARGE TRANSFER | E | 61213.74
 | 8740 | ANIMAL CARE TRANSFER |  | 431552.12
Indirect Costs | 8980 | INDIRECT COSTS | I | 10377180.32
ORA Only | 8991 | [NAME] | I | -799416.62
 | 8992 | RESEARCH INCENTIVES | I | -1895865.81
 | 8993 | OTHER RESEARCH TRANSFERS | I | -1895865.81
Notes:
A.  Generally unallowable cost to sponsored agreements.
B.  Requires Office of Research AdminIstration Approval.
C.  Charges through RIH or TMH Billing System only.  Use Outside Testing (7545)  for all other patient care charges.
D.  Use only for trainees on training grants (e.g,, T32, F32)
E.  Generally not allowable as a direct expense on federally sponsored agreements.
[NAME] site payments are payments made to sites for performing clinical trials.  Please see the Research
Finance Manager to determine if indirect costs should be applied.
G.  Equipment is defined as an an individual item whose cost (including freight, handling and packaging) is greater
than or equal to $1,000 and which has a useful life of at least two years.  NOTE:  The account number "CE"
will be changed to 6399 by the financial system after capitalization by the affiliate.
H.  Payments made to human subject participants for their participation in a research study.  Use account 8627 for cabfare
and transportation related expenses. Also refer to Human Subject Payment Policy on the ORA website.
I.   Office of Research Administratration and Research Finance use only.
J.   Payment should be made on [NAME] using account 7590.
K.  Review and remove alcoholic beverages and applicable tip and taxes.