4341XX - Sale of Services

Contra-revenue accounts that will carry a debit balance and roll to sales & services on the operating statement.
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 Pinestraw  
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