Statement of Activities (SOA) Ledger Accounts - Open to ALL |
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last updated 03/17/22 |
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Ledger Account # |
Ledger Account Name |
Ledger Account Type |
40000 |
Tuition |
Revenue |
40001 |
Tuition Allocation |
Revenue |
40002 |
Tuition Revenue - GSAS PhD |
Revenue |
40003 |
Tuition Revenue - GSAS Masters |
Revenue |
40004 |
Tuition Revenue - GSAS Non-degree |
Revenue |
40100 |
Student Housing Fee Income |
Revenue |
40200 |
Meal Plan Income |
Revenue |
40500 |
Tuition Discount or Remission |
Expense |
41001 |
Industry Clinical Trial Income |
Revenue |
41004 |
IRB Fees/Income |
Revenue |
41101 |
Sponsored Agreement Indirect Income Rebate |
Revenue |
42000 |
YHP Premiums Income |
Revenue |
42001 |
YHP Hospitalization Income |
Revenue |
42002 |
YHP Medicare Fee Income |
Revenue |
42003 |
YHP No Fault Ins Recovery Income |
Revenue |
42005 |
YNHH Income - Personnel |
Revenue |
42006 |
YNHH Income - Overhead |
Revenue |
42007 |
YNHH Income - Contract |
Revenue |
42008 |
YNHH Income - PDDO |
Revenue |
42009 |
Patient Care Income - PFS |
Revenue |
42010 |
Patient Care Income - Transfers |
Revenue |
42011 |
Patient Care Income - NonPFS |
Revenue |
42012 |
Medical supplies, drugs and devices income |
Revenue |
42013 |
Medical Services Income - Accrued AR |
Revenue |
42014 |
Med Services Income - Allowance - AR Contractual |
Revenue |
42015 |
Med Services Income - Adjustment - AR Contractual |
Revenue |
42016 |
Clinical & Education Services Income |
Revenue |
42017 |
Medical Services Income-Other |
Revenue |
42018 |
Accrued Revenue Adjustment |
Revenue |
42019 |
YNHH Income-Provider Based Clinic Direct Cost Recovery |
Revenue |
42020 |
YNHH Income Credit |
Revenue |
42021 |
Patient Care Income - Medical Devices |
Revenue |
42022 |
Patient Care Income - Self-Pay |
Revenue |
42023 |
Patient Care Income - PSA |
Revenue |
42024 |
Med Services Income - Allowance - AR Bad Debt |
Revenue |
42025 |
Med Services Income - Allowance - AR Denials |
Revenue |
42026 |
Med Services Income - Allowance - AR Charity |
Revenue |
42027 |
Med Services Income - Adjustment - AR Bad Debt |
Revenue |
42028 |
Med Services Income - Adjustment - AR Denials |
Revenue |
42029 |
Med Services Income - Adjustment - AR Charity |
Revenue |
42030 |
Support Donations Received - not tax deductible |
Revenue |
42035 |
Research Service Income |
Revenue |
42037 |
VA Research Service Income |
Revenue |
42038 |
YNHH Income – Provider Based Clinic Indirect Cost Recovery |
Revenue |
42039 |
YNHHS Affiliated Entity Income |
Revenue |
42040 |
YNHHS Affiliated Entity Income - Overhead |
Revenue |
42041 |
Intercompany Medical Service Income |
Revenue |
43000 |
Contributions |
Revenue |
43002 |
Contribution Revenue Reclassification |
Revenue |
43003 |
Contributions to Endowment |
Revenue |
43004 |
Contributions - Capital |
Revenue |
43005 |
Contribution Clearing |
Revenue |
44001 |
Endowment Income Distribution (fka B Funds) |
Revenue |
44006 |
Endowment Income Reclassification |
Revenue |
45000 |
Investment Income |
Revenue |
45003 |
Rental and Occupancy Income - Investment Properties |
Revenue |
45004 |
Investment Income - Fiduciary |
Revenue |
45005 |
Cash Management Income |
Revenue |
45006 |
Student Fees Income |
Revenue |
45008 |
Food Services Income |
Revenue |
45009 |
Income from Utilities |
Revenue |
45010 |
Royalty Income |
Revenue |
45011 |
Other Fee / Service Income |
Revenue |
45012 |
Parking Income |
Revenue |
45013 |
Events, Tickets, Exec Ed and Other Programs |
Revenue |
45014 |
Publishing Licensing |
Revenue |
45015 |
Publishing Income - Returns |
Revenue |
45016 |
Income-Other |
Revenue |
45017 |
Premium on External USP sales |
Revenue |
45018 |
Discount on External USP sales |
Revenue |
45019 |
External Tuition Support Received |
Revenue |
45022 |
Other Income - non-operating |
Revenue |
45024 |
Realized Gain/Loss on Investments |
Revenue |
45025 |
Unrealized Gain/Loss on Investments |
Revenue |
45027 |
Income from Credit Card Sales - Holding Account |
Revenue |
45028 |
Taxes on Investment Income |
Revenue |
45039 |
Publishing Income |
Revenue |
45041 |
Rental and Occupancy Income |
Revenue |
45042 |
Realized Gain/Loss on Investments - nonoperating nonEndow |
Revenue |
45043 |
YNHH Income - Research and Education Services |
Revenue |
45047 |
PSA Malpractice Reimbursement |
Revenue |
45048 |
Intercompany Administrative Income |
Revenue |
50000 |
Internal Service Credit- ITS/Telecom - ITS FTE Billing |
Revenue |
50001 |
Internal Service Credit - ITS/Telecom - Telecom Infrastructure Bundle |
Revenue |
50002 |
Internal Service Credit |
Revenue |
50003 |
Internal Service Credit - Utilities |
Revenue |
50004 |
Internal Service Credit - Building Services |
Revenue |
50005 |
Allocation Credit - Share of Carbon Return |
Revenue |
50006 |
Internal Service Credit - Health Premiums |
Revenue |
50007 |
Internal Service Credit - Facilities Services |
Revenue |
50008 |
Internal Service Credit - Transfers of Renovation/Alteration Costs |
Revenue |
51000 |
Assessment Debit - Administration of Spendable Gifts |
Revenue |
51002 |
Allocation Credit - Malpractice and other General Liab |
Revenue |
51003 |
Assessment Rebate - Administration of Spendable Gifts |
Revenue |
51005 |
Interest Credit - Internal |
Revenue |
51008 |
Allocation Credit - University Services |
Revenue |
51009 |
Allocation Credit - Security Points |
Revenue |
51010 |
Allocation Credit - Parking |
Revenue |
51011 |
Allocation Credit - Student Health |
Revenue |
51012 |
Allocation Credit - Clinical Space |
Revenue |
51013 |
Allocation Credit - Dining and Dorm |
Revenue |
51014 |
Allocation Credit - Occupancy |
Revenue |
51015 |
Allocation Credit - Other |
Revenue |
51016 |
Allocation Credit - University Unrestricted Funding |
Revenue |
51018 |
Allocation Credit - Departmental |
Revenue |
51019 |
Allocation Credit - Planning Unit Level |
Revenue |
51020 |
Allocation Credit - Planning Unit Funding |
Revenue |
51021 |
Allocation Credit - Med Library |
Revenue |
51022 |
Assessment Income-Plan Unit Level - YM Administration Adjustment |
Revenue |
51023 |
Assessment Income-Plan Unit Level - Rebates |
Revenue |
51024 |
Allocation Credit - Planning Unit Funding - GA Allocation |
Revenue |
51025 |
Assessment Income-Plan Unit Level - PFS Operations |
Revenue |
51026 |
Assessment Income-Plan Unit Level - Clinical Other |
Revenue |
51027 |
Assessment Income-Plan Unit Level - non-clinical |
Revenue |
51028 |
Assessment Income-Plan Unit Level - YM Administration |
Revenue |
51029 |
Assessment Income-Plan Unit Level - YM YNHH Shared Services Contracts |
Revenue |
51030 |
Assessment Income-Plan Unit Level - Dean's Patient Care Adjustment |
Revenue |
51031 |
Assessment Income-Plan Unit Level - Dean's Patient Care |
Revenue |
51032 |
Assessment Income-Plan Unit Level - YNHH PDDO |
Revenue |
51033 |
Assessment Income-Plan Unit Level - Constructive Receipt |
Revenue |
51034 |
Assessment Income-Plan Unit Level - YNHH Shared Service Contracts |
Revenue |
51035 |
Assessment Income-Plan Unit Level - Affiliated Hospital |
Revenue |
51036 |
Assessment Income-Plan Unit Level - Clinical Drug Trial |
Revenue |
51037 |
Assessment Income-Plan Unit Level - Contractual Services |
Revenue |
51038 |
Allocation Credit - Planning Unit Academic Program Support |
Revenue |
51039 |
Assessment Income-Plan Unit Level - PFS Operations Adjustment |
Revenue |
51040 |
Allocation Credit - Clinical Admin Space |
Revenue |
51050 |
Allocation Credit - Plan Unit HRG Support |
Revenue |
51051 |
Allocation Credit - Plan Unit Level - YSM Child Rearing Leave |
Revenue |
51052 |
Allocation Credit-Reallocation of System F&A Credits |
Revenue |
51055 |
Allocation Credit - CRC Interest Earnings |
Revenue |
71000 |
Faculty Salary - tenured |
Expense |
71001 |
Faculty Salary - non-tenured |
Expense |
71002 |
Faculty Salaries - non-ladder |
Expense |
71003 |
Faculty Salaries - LOA - tenured |
Expense |
71004 |
Faculty Salaries - LOA - non-tenured |
Expense |
71005 |
Faculty Salaries - LOA - non-ladder |
Expense |
71006 |
Faculty Salaries-Other |
Expense |
71007 |
Faculty - Extra Compensation |
Expense |
71008 |
Postdoctoral Associate Salaries |
Expense |
71009 |
Faculty Incentive Compensation - Variable - Clinical Bonus |
Expense |
71010 |
Special Compensation - Faculty |
Expense |
71011 |
Faculty Salaries - Summer |
Expense |
71012 |
Faculty Incentive Compensation - Recurring |
Expense |
71013 |
Faculty Salaries Over Pension Cap |
Expense |
71014 |
Faculty Salaries - Special |
Expense |
72000 |
Managerial/Professional Salaries |
Expense |
72001 |
Tech/Admin Staff Wages |
Expense |
72002 |
Tech/Admin Staff Overtime Wages |
Expense |
72003 |
Service Worker Wages |
Expense |
72004 |
Service Worker Overtime Wages |
Expense |
72005 |
Salary & Compensation-Other |
Expense |
72006 |
Casual/Temp Employee Wages |
Expense |
72007 |
Student Compensation |
Expense |
72008 |
Student Compensation - Provost portion |
Expense |
72009 |
Managerial/Professional Other Compensation |
Expense |
72010 |
Salary Expense - Unassigned |
Expense |
72011 |
Student Compensation - Fellowship Teaching |
Expense |
72012 |
Student Compensation - Student Teaching Assist |
Expense |
72013 |
Student Compensation - Research Assistant |
Expense |
72014 |
Agency Staff Compensation |
Expense |
72015 |
Recovery of Staffing Provided to Agencies |
Expense |
72016 |
Managerial/Professional Salaries Over Pension Cap |
Expense |
73000 |
Employee Benefits - Medical & Dental |
Expense |
73001 |
Employee Benefits - Termination |
Expense |
73002 |
Employee Benefits - Retirement Costs |
Expense |
73003 |
Employee Benefits - Workers Compensation |
Expense |
73004 |
Employee Benefits - Education |
Expense |
73005 |
Employee Benefits - Other |
Expense |
73006 |
Employee Benefits - Unassigned |
Expense |
80000 |
Stipend and Fellowship Expense |
Expense |
80001 |
Health and Dental Expense - Student aid |
Expense |
81000 |
Medical Services Expense by YNHH |
Expense |
81001 |
Medical Services Inpatient Expense |
Expense |
81002 |
Medical Services Outpatient Expense |
Expense |
81003 |
Medical Supplies Expense |
Expense |
81004 |
Drugs and Pharmaceuticals Expense |
Expense |
81005 |
Medical Services Expense - Lab |
Expense |
81006 |
Medical Retainer Fees Paid |
Expense |
81007 |
Clinical Practice Service Costs |
Expense |
81008 |
Provider-based Clinic Payments |
Expense |
81009 |
Utilities Expense - External |
Expense |
81010 |
Utilities Hedges - Realized gain (loss) |
Expense |
81011 |
Collections Art & Museum Acquisition |
Expense |
81012 |
Collections Materials Non-Rare |
Expense |
81013 |
Collections Resources-Electronic |
Expense |
81014 |
Collections Materials-Rare |
Expense |
81015 |
Collections Related Services |
Expense |
81016 |
Insurance Expense |
Expense |
81017 |
Taxes |
Expense |
81018 |
Supplies and Materials Expense |
Expense |
81020 |
Supplies - Animal and related services |
Expense |
81021 |
Supplies - Dining and Food Service |
Expense |
81023 |
Software Products |
Expense |
81024 |
Theatrical Production Materials |
Expense |
81025 |
Services - ITS/Telecom Expenses |
Expense |
81027 |
Services - Printing and Publishing Expense |
Expense |
81029 |
Services - Advertising and Promotion Expense |
Expense |
81030 |
Services - Subaward Expense |
Expense |
81031 |
Services - Research Expense |
Expense |
81033 |
Services - Contractor Expense |
Expense |
81034 |
Services Expense |
Expense |
81035 |
Group Meals and Food (Business Meals - not individual travel) |
Expense |
81036 |
Travel Expenses |
Expense |
81037 |
Entertainment and Alcohol Expense |
Expense |
81039 |
Equipment Maint & Repair |
Expense |
81040 |
Equipment Rental |
Expense |
81041 |
Fee Expenses |
Expense |
81043 |
Dues and Membership Expenses |
Expense |
81044 |
Insurance - Malpractice |
Expense |
81045 |
Building Renovations |
Expense |
81046 |
Rental of Building and Other Space |
Expense |
81047 |
Conferences and Admission Expense |
Expense |
81048 |
Losses and writeoffs |
Expense |
81049 |
Prizes & Awards |
Expense |
81050 |
Subsidies and Community Support |
Expense |
81051 |
Other Expenses |
Expense |
81052 |
G&C Program Income |
Expense |
81057 |
Interest Expense - External |
Expense |
81058 |
Debt Financing Fees |
Expense |
81063 |
Medical Services Expense - Insurer-paid Supplemental |
Expense |
81064 |
Medical Services Expense - Insurer-paid Supplemental-Pharmacy Claims |
Expense |
81065 |
Drugs and Pharmaceuticals Expense - Retail Pharmacy |
Expense |
81071 |
Wind Power Operating Costs |
Expense |
81074 |
Discounts Taken - Central Use Only |
Expense |
81075 |
P-Card Clearing Expense - Central Procurement Only |
Expense |
81076 |
Interest Expense - External on Swaps |
Expense |
81079 |
Recovered Costs Billed to Capital Projects |
Expense |
81091 |
G&A Award and Grant Closeout - OSP ONLY |
Expense |
81092 |
Intercompany Medical Service Expense |
Expense |
81093 |
Intercompany Administrative Expense |
Expense |
90000 |
Internal Expense - ITS/Telecom - ITS FTE Billing |
Expense |
90001 |
Internal Expense - ITS/Telecom - Telecom Infrastructure Bundle |
Expense |
90002 |
Internal Expense - Facilities Services |
Expense |
90003 |
Internal Expense - Utilities |
Expense |
90004 |
Internal Expense - Building Services |
Expense |
90005 |
Internal Expense - Transfers of Renovation/Alteration Costs |
Expense |
90007 |
Allocation Expense - Utilities Carbon Charge |
Expense |
91001 |
Allocation Expense - Fringe Benefits |
Expense |
91002 |
Allocation Expense - Malpractice and other General Liab |
Expense |
91003 |
Capital Allocation |
Expense |
91008 |
Allocation Expense - University Services |
Expense |
91009 |
Allocation Expense - Security Points |
Expense |
91010 |
Allocation Expense - Parking |
Expense |
91011 |
Allocation Expense - Student Health |
Expense |
91012 |
Allocation Expense - Clinical Space |
Expense |
91013 |
Allocation Expense - Dining and Dorm |
Expense |
91014 |
Allocation Expense - Occupancy |
Expense |
91015 |
Allocation Expense - Other |
Expense |
91016 |
Allocation Expense - University Unrestricted Funding |
Expense |
91018 |
Allocation Expense - Departmental |
Expense |
91019 |
Allocation Expense - Planning Unit Level |
Expense |
91020 |
Allocation Expense - Planning Unit Funding |
Expense |
91025 |
Assessment Expense-Plan Unit Level - PFS Operations |
Expense |
91026 |
Assessment Expense-Plan Unit Level - Clinical Other |
Expense |
91027 |
Assessment Expense-Plan Unit Level - Non-Clinical |
Expense |
91028 |
Assessment Expense-Plan Unit Level - YM Administration |
Expense |
91029 |
Assessment Expense-Plan Unit Level - YM YNHH Shared Services Contracts |
Expense |
91030 |
Assessment Expense-Plan Unit Level - Dean's Patient Care Adjustment |
Expense |
91031 |
Assessment Expense-Plan Unit Level - Dean's Patient Care |
Expense |
91032 |
Assessment Expense-Plan Unit Level - YNHH PDDO |
Expense |
91033 |
Assessment Expense-Plan Unit Level - Constructive Receipt |
Expense |
91034 |
Assessment Expense-Plan Unit Level - YNHH Shared Service Contracts |
Expense |
91035 |
Assessment Expense-Plan Unit Level - Affiliated Hospital |
Expense |
91036 |
Assessment Expense-Plan Unit Level - Clinical Drug Trial |
Expense |
91037 |
Assessment Expense-Plan Unit Level - Contractual Services |
Expense |
91038 |
Allocation Expense - Sabbatical Credit |
Expense |
91039 |
Allocation Expense - Med Library |
Expense |
91040 |
Allocation Expense - Clinical Admin Space |
Expense |
91041 |
Assessment Expense-Plan Unit Level - YM Administration Adjustment |
Expense |
91042 |
Allocation Expense - Planning Unit Funding - GA Allocation |
Expense |
91043 |
Allocation Expense - Planning Unit Academic Program Support |
Expense |
91044 |
Assessment Expense-Plan Unit Level - Rebates |
Expense |
91045 |
Allocation Expense - Student Health - Grad School Reallocation |
Expense |
91046 |
Assessment - YSM Sabbatical |
Expense |
91047 |
Assessment - YSM Fringe |
Expense |
91049 |
Assessment Expense-Plan Unit Level - PFS Operations Adjustment |
Expense |
91050 |
Allocation Expense - Plan Unit HRG Support |
Expense |
91051 |
Allocation Expense-Central Only - Allocate Admin to Missions for Management Reporting |
Expense |
91054 |
Assessment - YSM Child-Rearing Leave |
Expense |
91055 |
Allocation Expense - CRC Interest Earnings |
Expense |
92000 |
Internal Program Support - From Provost |
Expense |
92001 |
Internal Program Support - Between Planning Units |
Expense |
92003 |
Use of / Add to Unrestricted Reserves - School/Division |
Expense |
92004 |
Use of / Add to Unrestricted Reserves - University |
Expense |
92005 |
Transfers between Non-Operating Funds |
Expense |
92007 |
Student Loan Writeoffs |
Expense |
92008 |
Student Loan Cancellation |
Expense |
92010 |
Internal Program Support - Within Planning Unit |
Expense |
92011 |
Internal Program Support - Within Department |
Expense |
92012 |
Allocation - 9-over-9 Tenured |
Expense |
92013 |
Allocation - 9-over-9 Non-Tenured |
Expense |
92014 |
Allocation - 9-over-9 Fringe Benefits |
Expense |
92020 |
Transfers between Operating Funds |
Expense |
92023 |
Funding for Cost Share on Grants |
Expense |
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