4341XX - Sale of Services
Contra-revenue accounts that will carry a debit balance and roll to sales and services on the operating statement.
| Account | Title | Details |
|---|---|---|
|
434101 |
Sales & Services - Bad Debt Offset | |
|
434102 |
Sales & Services - Allowance | |
| 434110 | Household & Cleaning Sales & Services | |
|
434110001 |
Laundry Sale/Service | |
|
434110910 |
Household & Cleaning Sales & Services - Inside Sales | To record intra-agency household and cleaning sales. |
|
434110920 |
Household & Cleaning Sales & Services - Outside Sales | To record inter-agency and other outside household and cleaning sales. |
| 434120 | Transportation Sales & Services | |
| 434120001 | Transportation - Aviation Services | |
| 434120002 | Transportation Sales & Services Rebate | |
| Communication & Data Processing Sales & Services | ||
| 434131 | Telephone/Telecommunication Sales& Services | |
|
434131001 |
PBX Equipment Sales | |
| 434131002 | Voice Messaging/Response | |
| 434131003 | Centrex Station Equipment | |
| 434131004 | Key System Equipment Sale | |
| 434131005 | E-Rate SLC | |
| 434131006 | E-Rate Clients | |
| 434131007 | Vendor Direct Sales | |
| 434131008 | Federal Funds Participation Refund | To record the portion of revenues collected that are refunded under the Federal Funds participation program; this identifies Federal refunds for audit purposes and the portion of receipts that were over collected for agencies receiving federal funds. |
| 434131009 |
Telecom Refunds/Credits |
This account is a contra-account to be used to book refunds or credits associated with billing rate adjustments for telephone/telecommunication services. |
| 434132 | Computer Sales & Services | |
|
434132001 |
Data Processing Service | |
|
434132002 |
Data Processing Training | |
|
434132003 |
Data Processing Services-Fed Financial Participation Refund | To record refund of federal dollars to customers when there has been over-collection of revenues. |
|
434132004 |
Remote government access | |
| 434132005 | Computer sales & services – Bondsman fees | To track fees approved by the 2011 General Assembly for bondsmen to access the data base maintained by the NC Administrative Office of the Courts. |
| 434132006 | Computer Refunds/Credits |
This account is a contra-account to be used to book refunds or credits associated with billing rate adjustments for computer services. |
| 434133 | Postage, Freight & Deliveries Sales & Services | |
| 434134 | Printing, Binding & Duplicating Services | |
|
434134001 |
Electronic Copies |
|
|
434134002 |
Electronic Screen Prints | |
|
434134910 |
Printing, Binding & Duplicating Services - Inside Sales | To record intra-agency printing, binding, and duplicating services sales. |
|
434134920 |
Printing, Binding & Duplicating Services - Outside Sales | To record inter-agency and other outside printing, binding, and duplicating services sales. |
| 434139 | Other Communication Services | |
| 434140 | Maintenance & Repair Services | |
|
434140001 |
Parts Sales | |
|
434140002 |
Labor Sales | |
|
434140003 |
Gasoline Sales | |
|
434140004 |
Maintenance/Repair - Motor Vehicles | |
|
434140005 |
Maintenance/Repair - Machinery & Equipment | |
|
434140006 |
Renovations-Facility Management | |
| 434150 | Food & Vending Sales & Services | Includes revenue from vending commissions. |
|
434150001 |
Food/Vending Sales - Employee Meals | |
|
434150002 |
Highway Vending | |
|
434150003 |
Federal Vending | |
|
434150004 |
Concession Stand Sales | |
|
434150005 |
Special Diet Sales | |
|
434150006 |
Sale of Food/Provisions | |
|
434150007 |
Refreshments (Taxable) | |
|
434150008 |
Concession Sale - Set Aside | |
|
434150009 |
Catering Services | |
|
434150910 |
Food & Vending Sales & Services - Inside Sales | To record intra-agency food and vending sales. |
|
434150920 |
Food & Vending Sales & Services - Outside Sales | To record inter-agency and other outside food and vending sales. |
| 434160 | Professional Services | |
|
434160001 |
Temporary Solutions | |
|
434160002 |
Administrative Fees | |
|
434160003 |
Services/Federal Contracts | |
| 434160008 | Court Reporter Services | |
| 434160009 | Administrative Processing Revenue | |
| 434160010 | Temporary Solutions - Medical Reimbursement | |
| 434160011 | Prescribed Burn Forestation Fees | |
|
434160111 |
Bond Sale Cost Reimbursement | |
|
434160121 |
Bond Approval Fees | |
|
434160122 |
NC Capital Facilities Finance Agency Fee | |
|
434160123 |
Special Services Fees | |
| 434170 | Utility Sales & Services | |
|
434170001 |
Utilities - Water | |
|
434170002 |
Utilities - Water/Sewer Connection | |
|
434170003 |
Utilities - Sewer | |
|
434170004 |
Utilities - Fuel | |
| 434180 | Agricultural & Forestry Sales& Services | |
|
434180001 |
Sale of Buildings | |
|
434180002 |
Sale of Timber | |
|
434180003 |
Sale of Right of Way | |
|
434180004 |
Sale of Pine straw | |
|
434180005 |
Soil Conservation Service | |
| 434180006 | Mechanical Forestation Fees | |
| 434190 | Other Sales of Services | |
|
434190001 |
Custody and Security Services | |
| 434190002 | Other Sales - Agencies fail to readvertise | |
| 434190003 | Other Sales - Equipment | |
| 434190004 | Other - Equipment Usage Fees | |
|
434190005 |
Other Sales and Services - Tax Exempt | |
| 434195 | University/College Auxiliary Sales & Services | |
| 434196 | Sales Commissions | |
| 434196001 | Sales commissions - Marina | |
| 434196002 | Sales commissions - Special attractions | |