SIMBA GENERAL LEDGER (GL) ACCOUNTS FORMULATION

This documents provides the historical foundations of the General Ledger account number formulation.

General Information

All general ledger accounts consist of eight (8) numbers, with the following breakdown:

• All Asset accounts begin with the number "1"
• All Liability accounts begin with the number "2"
• All Net Asset accounts begin with the number "3"
• All Revenue accounts begin with the number "4"
• The second and third digits designate high-level groupings of revenue, such as Tuition and Government sources
• Digits 4 through 8 provide further detail
• All Expense accounts begin with the number "5"
• The 2nd digit provides a high-level category:
• 51 = Personnel Expenses
• 52 = Non-Personnel Expenses
• 53 = Capitalized Expenses
• 54 = Overhead Expenses
• The 3rd and 4th digits designate sub-level groupings; for instance Salaries and Wages would be a sub-category under Personnel
• The 5th, 6th, and 7th digits provide further detail to designate a specific expense
• The 8th digit corresponds to allowable expenses under the Uniform Guidance, an authoritative set of rules and requirements for Federal awards with which Penn State must comply. These costs are unallowable on federal awards and also must be coded on general funds to assure these costs are excluded from Facility & Administrative (F&A) rates which are charged to the federal government. If the last digit is "0" the expense is allowable. If the last digit is "1" the expense is unallowable.

See the complete list of General Ledger Accounts and Payment Decision Matrix.

Revenue GL Account

1st Digit	2nd & 3rd Digits	4th - 8th Digits
4	10 - Tuition	Detail
4	20 - Student Fees	Detail
4	30 - Governmental Sources	Detail
4	40 - Private Sources	Detail
4	50 - Gifts & Pledges	Detail
4	55 - Recovery of Indirect Costs	Detail
4	60 - Investment	Detail
4	70 - Sales & Services for Educational Activities	Detail
4	80 - Auxiliary & University Services	Detail
4	90 - Other	Detail

General Ledger Revenue Accounts

GL Account Number	GL Account Section	GL Account Subsection	SIMBA GL Account/Commitment Item Description
4xxxxxxx	Revenue
41xxxxxx	Revenue	Tuition
42xxxxxx	Revenue	Student Fees
43xxxxxx	Revenue
4301xxxx	Revenue	State Appropriations
4302xxxx	Revenue	Sponsored Awards
4401xxxxx	Revenue	Private Sources	Private Grants
450xxxxx	Revenue	Gifts & Pledges
455xxxxx	Revenue	Government Use/Management Fee
46xxxxxx	Revenue	Investment
47xxxxxx	Revenue	Sales and Service for Educational Activities
48xxxxxx	Revenue	Auxiliary & University Services
4801xxxx	Revenue	Auxiliary & University Services	Bryce Jordan Center
4802xxxx	Revenue	Auxiliary & University Services	Hospitality
4803xxxx	Revenue	Auxiliary & University Services	Airport
48031xxx	Revenue	Auxiliary & University Services	General Stores
48032xxx	Revenue	Auxiliary & University Services	Lion Surplus
48033xxx	Revenue	Auxiliary & University Services	Office of Central Procurement
4804xxxx	Revenue	Auxiliary & University Services	Transportation
4805xxxx	Revenue	Auxiliary & University Services	Multimedia & Print Center
4806xxxx	Revenue	Auxiliary & University Services	Housing & Food Services
4807xxxx	Revenue	Auxiliary & University Services	Intercollegiate Athletics
4811xxxx	Revenue	Auxiliary & University Services	Office of Physical Plant (OPP)
48121xxx	Revenue	Auxiliary & University Services	Buildings & Grounds
48122xxx	Revenue	Auxiliary & University Services	Service Garage
4813xxxx	Revenue	Auxiliary & University Services	OPP Stores
4814xxxx	Revenue	Auxiliary & University Services	Energy & Engineering
4815xxxx	Revenue	Auxiliary & University Services	Work Control
4816xxxx	Revenue	Auxiliary & University Services	Environmental Health & Safety (EHS)
4817xxxx	Revenue	Auxiliary & University Services	Planning, Design, and Properties
4818xxxx	Revenue	Auxiliary & University Services	Design and Construction
49xxxxxx	Revenue	Other

Expense GL Account

1st Digit	2nd Digit	3rd & 4th Digits	5th - 7th Digits	8th Digit
5	1 = Personnel	10, 11, & 15 - Salaries	Detail	0 - Allowable under Uniform Guidance 1 - Unallowable under Uniform Guidance
5	1 = Personnel	20 - Hourly	Detail	0 - Allowable under Uniform Guidance 1 - Unallowable under Uniform Guidance
5	1 = Personnel	25 - Other Compensation	Detail	0 - Allowable under Uniform Guidance 1 - Unallowable under Uniform Guidance
5	1 = Personnel	30 - Overtime & Holiday - Salary	Detail	0 - Allowable under Uniform Guidance 1 - Unallowable under Uniform Guidance
5	1 = Personnel	35 - Overtime - Hourly	Detail	0 - Allowable under Uniform Guidance 1 - Unallowable under Uniform Guidance
5	1 = Personnel	40 & 45 - Fringes & Burdening	Detail	0 - Allowable under Uniform Guidance 1 - Unallowable under Uniform Guidance
5	2 = Non-Personnel	Detail	Detail	0 - Allowable under Uniform Guidance 1 - Unallowable under Uniform Guidance
5	3 = Capitalized Expense	Detail	Detail	0 - Allowable under Uniform Guidance 1 - Unallowable under Uniform Guidance
5	4 = Overhead	Detail	Detail	0 - Allowable under Uniform Guidance 1 - Unallowable under Uniform Guidance
5	5 = Business Area Allocations	Detail	Detail	0 - Allowable under Uniform Guidance 1 - Unallowable under Uniform Guidance
5	7 = Clearing Accounts	Detail	Detail	0 - Allowable under Uniform Guidance 1 - Unallowable under Uniform Guidance
5	9 = Interfund Transfers	Detail	Detail	0 - Allowable under Uniform Guidance 1 - Unallowable under Uniform Guidance

General Ledger Personnel Expense (51 range) Account numbers

General Ledger Number	General Ledger Account Section	General Ledger Subsection	SIMBA General Ledger Sub-subsection
5xxxxxxx	Expenses
51xxxxxx	Expenses	Personnel
511xxxxx	Expenses	Personnel	Salary
512xxxxx	Expenses	Personnel	Hourly
5125xxxx	Expenses	Personnel	Other Compensation - One Time Payments
5130xxxx	Expenses	Personnel	Overtime - Holiday Expense - Salary
5135xxxx	Expenses	Personnel	Overtime- Hourly
5140xxxx	Expenses	Personnel	Fringes & Burdening
5145xxxx	Expenses	Personnel	Authorized Absence

General Ledger Non-Personnel Expense (52 range) Account Numbers

General Ledger number	General Ledger Account Section	General Ledger Subsection	SIMBA General Ledger Sub-subsection
52xxxxxx	Expenses	Non-Personnel
5203xxxx	Expenses	Non-Personnel	Strategic Communications
5209xxxx	Expenses	Non-Personnel	Benefits
5212xxxx	Expenses	Non-Personnel	Central Services
5221xxxx	Expenses	Non-Personnel	General Office Expenses and Supplies
5224xxxx	Expenses	Non-Personnel	Cost of Goods Sold
5227xxxx	Expenses	Non-Personnel	Equipment (Non-Capitalized)
5228xxxx	Expenses	Non-Personnel	Fabrication Expenses
5230xxxx	Expenses	Non-Personnel	IT (including non-capitalized IT equipment)
5233xxxx	Expenses	Non-Personnel	Leases-Rentals
5236xxxx	Expenses	Non-Personnel	Maintenance-Repairs-OPP Services
5239xxxx	Expenses	Non-Personnel	Event Costs
5242xxxx	Expenses	Non-Personnel	Memberships
5245xxxx	Expenses	Non-Personnel	Participant Support Costs
5257xxxx	Expenses	Non-Personnel	Royalties, Fees & Use Charges
5260xxxx	Expenses	Non-Personnel	Services - External
5261xxxx	Expenses	Non-Personnel	Services - Internal
5262xxxx	Expenses	Non-Personnel	Service Centers - Departmental Recharge
5263xxxx	Expenses	Non-Personnel	Service Centers - Core Facility
5264xxxx	Expenses	Non-Personnel	Service Center - Specialized
5266xxxx	Expenses	Non-Personnel	Student Aid
5269xxxx	Expenses	Non-Personnel	Sub-Contracts
5278xxxx	Expenses	Non-Personnel	Travel & Conferences
5281xxxx	Expenses	Non-Personnel	Utilities
5290xxxx	Expenses	Non-Personnel	Construction Contractor Expenses
5299xxxx	Expenses	Non-Personnel	Asset Settlement

General Ledger Other Expense (53 -59 range) Account numbers

General Ledger Number	General Ledger Account Section	General Ledger Subsection	SIMBA General Ledger Sub-subsection
5xxxxxxx	Expenses
53xxxxxx	Expenses	Other - Capitalized	Expenses Capitalized
5330xxxx	Expenses	Other - Capitalized	Equipment Capitalized
5340xxxx	Expenses	Other - Capitalized	Equipment Capitalized - IT related
5350xxxx	Expenses	Other - Capitalized	Land, Building, & Infrastructure
54xxxxxx	Expenses	Other - Overhead	Expense Overhead
5410xxxx	Expenses	Other - Overhead	F&A Rate Organized Research
5420xxxx	Expenses	Other - Overhead	F&A Instruction
5430xxxx	Expenses	Other - Overhead	ARL non-fee
5440xxxx	Expenses	Other - Overhead	ARL Fee
5450xxxx	Expense	Other - Overhead	Other F&A
55xxxxxx	Expenses	Other - Cost Allocations	Allocation - Internal Seed Grant - Revenue Sharing
5510xxxx	Expenses	Other - Business Area Cost Allocations	Cost Allocation
5520xxxx	Expenses	Other - Business Area Cost Allocations	ABS Allocations
5530xxxx	Expenses	Other - Business Area Cost Allocations	Internal Seed Grant Allocations
5540xxxx	Expenses	Other - Business Area Cost Allocations	Revenue Sharing
5550xxxx	Expenses	Other - Business Area Cost Allocations	Burden Adjustments
5599xxxx	Expenses	Other - Business Area Cost Allocations	Subsidiary
57xxxxxx	Expenses	Other - Clearing Accounts	Clearing Accounts
59xxxxxx	Expenses	Other - Interfund Transfers	Interfund Transfers

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NOTE: By definition - Inter-campus means between two campuses and Intra-campus mean within or inside one campus.