NDSU Chart of Accounts Expenses Account 500000 501000 510000 511000 511002 511005 511060 512000 512005 512015 512020 513000 513005 513020 514000 514005 515000 515005 515010 515015 516000 516005 516010 516015 516020 516025 516030 516035 516040 516050 516055 516056 516060

Account Descr Expenses Total Direct Salaries and Benefits Salaries-Regular - Benefitted Salaries - Regular -Benefitted Staff Overload Vacation and Sick Accrual Salaries - Other Salaries - Other Unassigned Payroll Salaries-Other-Participant Sup Temp-Salaries-NonBenefitted Temp-Salaries-NonBenefitted Temp-Sal-NonBen-Particpant Sup Overtime Overtime Salaries - Faculty Salaries - Faculty Faculty Overload Salaries-NonTchg Fac-Ext Serv Fringe Benefits Disability Insurance Vacation/Sick Leave (VSL) Employee Assist Program Employee Tuition Waivers Graduate Assistant Waivers Federal Health Insurance Federal Life Insurance Federal Retirement Great West Life Retirement Health Insurance Health Insurance GRA GTA GSA HMO Insurance

Bud. Only Y Y Y Y N N N Y N N N Y N N Y N Y N N N Y N N N N N N N N N N N N

Type E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E

Account 516000 516075 516080 516085 516160 516165 516170 516175 516190 516198 516200 516205 516210 516215 516220 517000 517005 520000 521000 521010 521015 521020 521030 521035 521045 521050 521055 521060 521061 521062 521063 521064 521065 As of 8/1/16

Account Descr Fringe Benefits Life Insurance Medicare Oasis Risk Management Premium Section 125 Adm Fee Social Security State Retirement Teacher Insurance & Retirement Pension Expense TIAA/CREF Unemployment Insurance Workers Comp Premium Fringes-Unassigned Other Payroll Taxes Salaries - Graduate Assistants Salaries - Graduate Assistants Operating Expenses Travel In State - Air Transportation In State - Lodging In State - Meals In State - Vehicle Mileage Meals Taxable Motor/Aircraft Pool Moving - NonTaxable Moving - Taxable International Air Trans International Lodging International Meals International Mileage International Other Misc Trav Other Transportation & Misc Ex

Bud. Only Y N N N N N N N N N N N N N N Y N Y Y N N N N N N N N N N N N N N

Type E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E

NDSU Chart of Accounts Expenses Account 521000 521070 521075 521080 521090 521095 521103 521105 531000 531005 531010 531015 532000 532010 532015 532020 532045 532050 532060 532061 532065 532070 532075 532080 532085 532090 532091 532095 532100 532101 532105 532110 532115

Account Descr Travel Out of State-Air Transportatio Out of State - Lodging Out of State - Meals Out of State - Vehicle Mileage Recharge - Travel Travel -Team Travel - Students Supplies - IT Software Data Processing Supply - Misc. Network Supplies Software/License/Maint Non Cap Supply/Material - Professional Athletic Supplies Audio Visuals Books Films/Video Instructional Supplies Lab Supplies Chemical and/or Biological Sup Maps & Plats Microfilm Supplies Multimedia Supplies Nursing Supplies Periodicals Library Continuations Library Approval Plans Photography Supplies Publications InterLibrary Loan/Publications Purchasing Cards Recharge-Instructional Supply Reference Materials

Bud. Only Y N N N N N N N Y N N N Y N N N N N N N N N N N N N N N N N N N N

Type E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E

Account 532000 532120 532121 532130 532145 533000 533005 533010 533015 533025 533040 533045 533065 534000 534020 534025 534030 534035 534040 534045 534050 534065 534070 534105 534110 534115 534120 534145 534155 535000 535025 535045 535050 As of 8/1/16

Account Descr Supply/Material - Professional Research Supplies/Materials Electronic Resources Subscriptions Video Audio Cassettes/Tapes Food and Clothing Banquet and Meeting Food & Bev Clothing Smallwares Food Supplies Interdepartmental-Smallwares Interdepart-Uniforms&Linens Uniforms & Linens Bldg, Grounds, Vehicle Supply Building Supplies Custodial Supplies Electrical Supplies Equipment Repair Parts Fuel & Oil - Vehicle Hardware & Bldg Supply Interdepart-Sanitatio Landscaping & Ground Supplies Maintenance Supplies Paint Part Supplies Plumbing Supplies Recharge- Fuel and Oil Vehicle Sanitation Supplies Shop Supplies Miscellaneous Supplies Farm & Livestock Supplies Other Supplies Name Tags, Bus Cards, ID Cards

Bud. Only Y N N N N Y N N N N N N N Y N N N N N N N N N N N N N N N Y N N N

Type E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E

NDSU Chart of Accounts Expenses Account 535000 535055 535060 535070 535080 535090 535100 535105 535110 535205 535210 535215 535220 535225 535230 535235 535240 536000 536010 536015 536020 536025 536030 541000 541005 541015 541020 541025 541030 541035 542000 542010 542025

Account Descr Miscellaneous Supplies Plaques & Trophies Promotional Supply Unlicensed Promotional Supply Licensed Seed, Feed & Fertilizer Suppli Veterinarian Supplies Expendable Equip Not Tagged Tool Crib (EERC) Recharge Recharge - Facilities Supplies MineralWaterTimberRightNonCap Copyright-NonCap Patent-NonCap Trademark-NonCap Website-NonCap Other Easement-NonCap Right of Way-NonCap Logos-Non Capitalized Office Supplies Interdepartmental-Paper Office Supplies Paper Products Recharge - Paper Recharge - Office Supplies Postage Bulk Mailing Charges Postage or P.O. Box Rental Postage Due Postage Meter Postage Stamps Recharge - Mailing Services Printing Copier Supplies Printing

Bud. Only Y N N N N N N N N N N N N N N N N Y N N N N N Y N N N N N N Y N N

Type E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E

Account 542000 542030 542040 542045 551000 551005 551020 551025 551030 551035 552000 552005 552010 552015 552020 552025 552030 552035 552095 561000 561005 561010 561013 561015 561020 561025 561027 561030 561035 561040 561060 561070 571000 As of 8/1/16

Account Descr Printing Copies/Duplicating Recharge - Copying Recharge - Printing IT Equipment under $5,000 Computer Equipment under $5000 Other IT Equipment under $5000 Printer Equipment under $5,000 Recharge-IT Equip under $5000 Telecomm Equip under $5000 Other Equipment under $5,000 Office Equipment under $5000 Athletic Equipment under $5000 Audio Visual Equip < $5000 Maint/Constr Equip 25,000 Subcontracts =< 25,000 Subrecipients > 25,000 Subrecipients =< 25,000 Medical, Dental and Optical Employee Medical Physicals Medical Supplies Miscellaneous Expenses Cash Short Other Expenses Interest Expense Interest Expense

Bud. Only Y N N N N N N N N N N N N N N N N N N N Y N N N N Y N N Y N N Y N

Type E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E

NDSU Chart of Accounts Expenses Account 651000 651005 651006 651010 651015 651020 651025 651030 651035 651040 651045 651050 651051 651052 651055 651056 651057 651058 651060 651065 651070 651075 651076 651080 651085 651090 651095 651100 651105 651115 651120 651125 651130

Account Descr Cost of Goods Sold Purchases for resale Prchs for Resale-Health/Beauty Purchases for resale-Meat Purchases for resale-Produce Purchases for resale - Bakery Purchases resale-Consignment Purchases resale-Dairy Purchases for resale - Labor Purchases for resale - Materia Purchases for resale - Supplie Purchases for resale-Dry Food Purchases for Resale-Food Purchases for Resale-Candy/Pop Purchases for resale-Used Book Purchases for Resale-New Books Purchases for Resale-Gift Item Purchases for Resale-Clothing Prchs Resale-Telephone Materia Purchases for Resale-Telecom Purchases for Resale-Phone Car Purchases for Resale-Telecom S Prchs for Resale-Computer/Soft Recharge - Purchases for resal Recharge-Purchases resale-Meat Rchrg-Purchases resale-Produce Rchrg-Purchases resale-Bakery Rchrg-Prch resale-Consignment Rchrg- Purchases resale-Dairy Rchrg-Prchs resale - Labor Rchrg-Prchs resale - Materials Rchrg-Prchs resale - Supplies Rchrg-Prchs resale-Dry Food

Bud. Only Y N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N

Type E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E

Account 651000 651135 651140 651145 651150 661000 661005 661007 661010 661015 661020 661025 670000 671000 671005 671205 680000 681000 681005 681010 681015 681020 681025 681030 681035 681040 681045 682000 682005 682007 682015 682020 682030 As of 8/1/16

Account Descr Cost of Goods Sold Purchases Discounts Purchases Returns & Allowances Inventory Adjustment Freight In Waivers/Scholarships/Fellowshi Scholarships Tuition Remission Fellowships Other Waivers Title IV Grants - Stdt Fin Aid Stipends Non Operating Expenses Non Operating Expenses Non Operating Expenses Bond Issuance Cost Expense Capital Asset Expense Capital Assets Building/Leasehold Impr Additi Capital Lease Additions CIP Additions Infrastruct/Land Impr Addition Intangible Asset Additions Land Additions Library Book Additions Machinery/Equipment Additions Motor Vehicles Additions Land and Buildings Architect Fees Capitalized Consulting Capitalized Engineering Fees Capitalized Building Impr Capitalized Electrical Contractor Capitali

Bud. Only Y N N N N Y N N N N N N Y Y N N Y Y N N N N N N N N N Y N N N N N

Type E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E

NDSU Chart of Accounts Expenses Account 682000 682040 682050 682060 682070 682075 682080 682085 682090 682100 682110 682113 682115 683000 683055 683060 691000 691005 691010 691015 691020 691025 691030 691035 691040 691045 691050 691055 691060 691065 691070 691075 691080

Account Descr Land and Buildings General Contractor Capitalized Heating/Ventilation Capitalize Land & Site Preparation Capita Surveying Capitalized Testing Services Capitalized Internal Labor Capitalized Internal Materials Capitalized Othr Capital Pymnts Capitalize Mechanical Contractor Capi Special Assessments Furniture Capitalized Asbestos Capitalized Other Capital Payments Special Assessment Principal Special Assessment Interest Equipment Over $5000 Office Equipment Over $5000 Athletic Equipment over $5000 Audio Visual Equip over $5000 Equipment Fabrication Maintenance/Constr Equip>$5000 Musical Equipment over $5000 Other Equipment Over $5000 Vending/Food Equip>$5000 Mineral,Water,TimberRightsInta Copyright Intangible Patent Intangible Trademark Intangible Website Intangible Other Easements Intangible Right of Way Intangible Logos Intangible

Bud. Only Y N N N N N N N N N N N N Y N N Y N N N N N N N N N N N N N N N N

Type E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E

Account 691000 691085 693000 693005 693015 693020 693025 693030 693035 700000 700001 701000 701005 701010 701015 701020 702000 702005 702010 715000 715001 715005 715010 715015 722000 722001 722005 722010 722015 722020 722024 722025 722026 As of 8/1/16

Account Descr Equipment Over $5000 Not Owned Equip/Fabrication IT Equipment Over $5000 Computer Equipment over $5000 IT Printers over $5000 Other IT Equipment over $5000 Telecommunications over $5000 Internally Dev Software Intang Capitalized Software Intangibl Other Bond Pymnt, Depr, Etc. Other Bond Payments Bond Interest Pymts Bond Principal Pymts Notes Payable - Interest Pymts Notes Payable - Principal Pymt Depreciation Expense Depreciation Expense Amortization Expense Other Additions/Deductions Other Additions/Deductions Additions - Agency Funds Deductions - Agency Funds Other Additions/Other Deduct Transfers Out Transfers Out Intertransfer Intratransfer Mandatory Transfers Gen&SpecGrantExp(NDUSuseonly) InterInst Trnsfr-NDUSOapproval Tr to Bldg Auth (NDUSuseonly) PriorPeriod NetPosition Adjust

Bud. Only Y N Y N N N N N N Y Y Y N N N N Y N N Y Y N N N Y Y N N N N N N N

Type E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E

NDSU Chart of Accounts Expenses Account 730000 730001 730002 730005 730010 730015 730016 730020

Account Descr Facilities & Administration Facilities & Administration Facilities & Administration Admin Allowance 90% Federal Admin Allowance 10% State Admin Allowance Admin Allowance 5% Facilities & Administration

Bud. Only Y Y Y N N N N N

Type E E E E E E E E

Account

As of 8/1/16

Account Descr

Bud. Only Type