Chart of Accounts - Account Description


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by numeric range groupings (updated 28/Aug/08)

ASSETS

0443	CLOSED LAND HELD FOR SALE - CURRENT (CURRENT YEAR)	D710
0556	INVESTMENTS > ONE YEAR - GAIN/LOSS (CURRENT YEAR)	D780
0567	INVESTMENTS IN COMPANY SHARES (CURRENT YEAR)	D780
0568	PROVISION FOR DIMINUTION IN COMPANY SHARES (CURRENT YEAR)	D780
0614	CLOSED LAND HELD FOR SALE - NON-CURRENT (CURRENT YEAR)	D710
0615	LAND (CURRENT YEAR)	D710
0621	BUILDINGS UNDER CONSTRUCTION (CURRENT YEAR)	D710
0650	BUILDINGS (CURRENT YEAR)	D710
0651	LEASEHOLD IMPROVEMENTS (CURRENT YEAR)	D750
0659	LEASEHOLD IMPROVEMENTS UNDER CONSTRUCTION (CURRENT YEAR)	D750
0672	SOFTWARE UNDER CONSTRUCTION (CURRENT YEAR)	D730
0678	OTHER PLANT & EQUIPMENT UNDER CONSTRUCTION (CURRENT YEAR)	D740
0690	MOTOR VEHICLES (CURRENT YEAR)	D740
0691	COMPUTING EQUIPMENT (CURRENT YEAR)	D730
0692	OTHER PLANT & EQUIPMENT (CURRENT YEAR)	D740
0694	SOFTWARE PURCHASED > $100,000 (CURRENT YEAR)	D730
0695	SOFTWARE INTERNALLY GENERATED > $100,000 (CURRENT YEAR)	D730
0697	CLOSED BUDGET LAND & BUILDINGS (CURRENT YEAR)	D710
0698	CLOSED BUDGET LEASEHOLD IMPROVEMENTS (CURRENT YEAR)	D750
0699	CLOSED BUDGET PLANT & EQUIPMENT (CURRENT YEAR)	D740
0700	LIBRARY COLLECTIONS (CURRENT YEAR)	D740
0701	LIBRARY COLLECTIONS HERITAGE (CURRENT YEAR)	D720
0727	ART COLLECTION (CURRENT YEAR)	D720
0731	LAND IMPROVEMENTS UNDER CONSTRUCTION (CURRENT YEAR)	D710
0734	LAND IMPROVEMENTS (CURRENT YEAR)	D710

LIABILITIES

1731	STATE GOVERNMENT LOAN (CURRENT YEAR)	D390
1733	BANK LOAN (CURRENT YEAR)	D390

RETAINED FUNDS

1982	CLOSED ACCUMULATED FUNDS - OPERATING COMMITTED	D810
1983	ACCUMULATED FUNDS - OPERATING UNCOMMITTED	D810
1985	PRIOR YEAR RETAINED FUNDS ADJUSTMENT	D810
1986	ACCUMULATED FUNDS - PROJECT TRANSFER	D820
1989	ACCUMULATED FUNDS - ENDOWMENTS (NON TRANSFERRABLE)	D810
1990	RETAINED FUNDS TRANSFER	D820
1991	PRIOR YEAR ADJUSTMENT - EMPLOYEE BENEFITS & COSTS	D820
1992	PRIOR YEAR ADJUSTMENT - SCHOLARSHIPS	D820
1993	PRIOR YEAR ADJUSTMENT - NON-CAPITALISED EQUIPMENT	D820
1994	PRIOR YEAR ADJUSTMENT - TRAVEL & RELATED STAFF DEVELOPMENT & TRAINING	D820
1995	PRIOR YEAR ADJUSTMENT - GENERAL CONSUMABLES	D820
1996	PRIOR YEAR ADJUSTMENT - OTHER EXPENSES	D820
2083	RETAINED FUNDS TRANSFER	D820

REVENUE

2000	DEST OPERATING PURPOSES	D110
2001	DEST CAPITAL POOL PROGRAMS	D110
2002	CLOSED DEST QUALITY	D110
2003	DEST HIGHER EDUCATION INNOVATION PROGRAM	D110
2004	DEST EQUALITY OF OPPORTUNITY	D110
2005	DEST JOINT COMMONWEALTH INDUSTRY PLACES	D110
2006	CLOSED DEST SPECIAL RESEARCH & KEY CENTRES	D110
2007	ARC DISCOVERY - PROJECTS	D110
2008	CLOSED DEST ARC SMALL	D110
2009	DEST RESEARCH INFRASTRUCTURE BLOCK GRANTS	D110
2010	CLOSED DEST COLLABORATIVE RESEARCH	D110
2011	DEST AUSTRALIAN POSTGRADUATE AWARDS	D110
2012	ARC DISCOVERY - FELLOWSHIPS	D110
2013	ARC LINKAGE INTERNATIONAL FELLOWSHIP	D110
2014	ARC RECOVERY UNEXPENDED GRANTS	D110
2015	DEST OPERATING PURPOSES - CAPITAL ROLLIN	D110
2016	DEST INTERNATIONAL POSTGRADUATE RESEARCH SCHEME	D110
2017	CLOSED DEST (INDUSTRY) AUSTRALIAN POSTGRADUATE AWARDS	D110
2018	ARC VIA OTHER UNI'S ARC DISCOVERY	D110
2019	CLOSED DEST VIA OTHER UNI'S RESEARCH INFRASTRUCTURE	D110
2020	ARC VIA OTHER UNI'S ARC LINKAGE	D110
2021	ARC LINKAGE - PROJECTS (SPIRT, APAI)	D110
2022	CLOSED DO NOT USE (EXPENSE TYPED)	D110
2023	CLOSED DEST ARC INTERNATIONAL PROJECTS	D110
2024	CLOSED DEST FEE PAYING POSTGRADUATES ADJUSTMENT	D110
2025	CLOSED DEST VIA UNI'S SPECIAL RESEARCH & KEY CENTRES	D110
2026	CLOSED DEST VIA OTHER UNI'S UNEXPENDED	D110
2027	ARC LINKAGE INTERNATIONAL AWARD	D110
2028	ARC LINKAGE - INFRASTRUCTURE, EQUIPMENT & FACILITIES	D110
2029	DEST WORKPLACE REFORM PROGRAM	D110
2030	DEST INSTITUTIONAL GRANTS SCHEME (RECURRENT FUNDING)	D110
2031	DEST RESEARCH TRAINING SCHEME	D110
2032	DEST P/G EDUCATION LOANS SCHEME (PELS) ADVANCE	D140
2033	DEST OPERATING CURRENT YEAR OVER-ENROLMENT FUNDING	D110
2034	ARC SPECIAL RESEARCH INITIATIVES PROGRAM	D110
2035	DEST BRIDGING FOR OVERSEAS TRAINED PROFESSIONALS LOAN SCHEME (BOTPLS)	D160
2036	DEST COMMONWEALTH EDUCATION COSTS SCHOLARSHIPS (CECS)	D110
2037	DEST COMMONWEALTH ACCOMMODATION SCHOLARSHIPS (CAS)	D110
2038	DEST FEE-HELP	D140
2039	CLOSED DEST OS-HELP	D150
2040	ARC FEDERATION FELLOW	D110
2041	DEST DISABILITY PERFORMANCE FUNDING	D110
2042	DEST COLLABORATION & STRUCTURAL REFORM PROGRAMME	D110
2043	ARC CENTRES OF EXCELLENCE	D110
2044	DEST SYSTEMIC INFRASTRUCTURE INITIATIVE	D110
2045	ARC VIA OTHER UNIVERSITIES ARC CENTRE OF EXCELLENCE	D110
2046	DEST COMMERCIALISATION TRAINING SCHEME	D110
2075	CLOSED INTEGRATED GENERAL OPERATING FUND	D050
2076	UNIVERSITY INITIATIVES	D050
2077	DIVISIONAL FUNDING	D050
2078	CENTRAL CONTRIBUTION	D050
2090	CURRENT YEAR REVENUE TRANSFERS - INTER FACULTY & DIVISION	D050
2091	CURRENT YEAR REVENUE TRANSFERS - INTRA FACULTY OR DIVISIONS	D050
2100	HECS-HELP (HIGHER EDUCATION LOAN PROGRAM)	D130
2101	HECS-HELP UP-FRONT PAYMENTS FROM STUDENTS	D120
2102	CLOSED HECS OVER-ENROLMENT ADJUSTMENT	D130
2120	GRANT COMMONWEALTH	D110
2121	GRANT UNEXPENDED COMMONWEALTH	D110
2122	CLOSED GRANT NON-COMMONWEALTH SCHEMES	D370
2123	GRANT STATE DEPARTMENTS & AGENCIES	D190
2124	GRANT UNEXPENDED STATE	D190
2125	GRANT LOCAL GOVERNMENT	D190
2126	GRANT AUSTRALIAN BUSINESS	D370
2127	GRANT NON-AUSTRALIAN BUSINESS	D370
2128	GRANT AUSTRALIAN NON-PROFIT ORGANISATIONS	D370
2129	GRANT NON-AUSTRALIAN NON-PROFIT ORGANISATIONS	D370
2130	GRANT UNEXPENDED NON-GOVERNMENT	D370
2131	IN-KIND CONTRIBUTIONS	D370
2190	GRANT & HECS EFTSU DISTRIBUTION	D110
2200	CONTRACT RESEARCH COMMONWEALTH	D330
2201	CONTRACT RESEARCH STATE	D330
2202	CONTRACT RESEARCH LOCAL	D330
2203	CONTRACT RESEARCH AUSTRALIAN BUSINESS	D330
2204	CONTRACT RESEARCH NON-AUSTRALIAN BUSINESS	D330
2205	CONTRACT RESEARCH AUSTRALIAN NON-PROFIT	D330
2206	CONTRACT RESEARCH NON-AUSTRALIAN NON-PROFIT	D330
2240	PRIZES GOVERNMENT DEPARTMENTS & AGENCIES	D370
2241	PRIZES OTHER	D370
2242	SCHOLARSHIPS GOVERNMENT (NON-DEST)	D370
2243	SCHOLARSHIPS OTHER	D370
2270	DONATIONS - QUT GIFTS FOUNDATION	D370
2272	CLOSED DONATIONS OTHER	D370
2275	CLOSED MATCHING FUNDS & INTERNAL CONTRIBUTIONS	D370
2276	BEQUESTS	D370
2300	INTEREST INVESTMENTS & OTHER	D310
2301	INTEREST STUDENT LOANS	D310
2302	CLOSED LEVY STUDENT RESIDENCE AMENITIES	D270
2303	CLOSED RENT STUDENT RESIDENCES	D270
2304	RENT TENANTS	D270
2305	INVESTMENT TRUST DISTRIBUTIONS	D310
2306	UNREALISED GAIN ON INVESTMENTS	D310
2307	CLOSED RETAINED INTEREST	D310
2308	TRANSFERABLE INTEREST	D310
2340	CONSULTING COMMONWEALTH	D330
2341	CONSULTING STATE GOVERNMENT	D330
2342	CONSULTING LOCAL GOVERNMENT	D330
2343	CONSULTING AUSTRALIAN BUSINESS	D330
2344	CONSULTING NON-AUSTRALIAN BUSINESS	D330
2345	CONSULTING AUSTRALIAN NON-PROFIT	D330
2346	CONSULTING NON-AUSTRALIAN NON-PROFIT	D330
2347	CONSULTING GENERAL PUBLIC	D330
2348	CONTRACTED TRAINING	D230
2349	TESTING INCOME	D330
2400	FEES FULL FEE PAYING OVERSEAS STUDENTS	D210
2401	FEES POSTGRADUATE AWARD COURSES	D220
2402	FEES NON-AWARD COURSES	D230
2403	FEES NON-AWARD CONFERENCES & SEMINARS	D230
2404	FEES VISITING STUDENTS	D220
2405	FEES PARKING-LONG TERM	D270
2406	FEES LIBRARY PHOTOCOPIERS	D270
2407	FEES LIBRARY SPECIAL BORROWERS	D270
2408	FEES - LATE ENROLMENTS & PAYMENTS	D270
2409	FEES REVALUATION	D270
2410	FEES STATEMENTS OF RESULTS	D270
2411	FEES STUDENT CARDS	D270
2412	FEES MISCELLANEOUS	D270
2413	PARKING & OTHER FINES (EXCL. LIBRARY)	D270
2414	FEES OVERSEAS STUDENTS-BRIDGING PROGRAM	D210
2415	FEES OVERSEAS STUDENTS-ELICOS	D210
2416	FEES OVERSEAS STUDENTS-FOUNDATION	D210
2417	FEES OVERSEAS STUDENTS-DIPLOMA	D210
2418	FEES PARKING-SHORT TERM	D270
2419	FEES INTERNET VOLUME	D270
2420	FEES OVERSEAS STUDENTS MISCELLANEOUS	D210
2421	FEES FULL FEE PAYING DOMESTIC UNDERGRADUATE STUDENTS	D220
2422	FEES OVERSEAS STUDENTS - CERTIFICATE	D210
2423	APPLICATION & RETENTION (FORFEITED) FEES - OVERSEAS STUDENTS	D270
2424	FEES OVERSEAS STUDENTS - ACCOMMODATION PLACEMENT	D270
2425	FEES OVERSEAS STUDENTS - AIRPORT PICKUP	D270
2426	FEES OVERSEAS STUDENTS - LATE ENROLMENTS & PAYMENTS	D270
2427	FEES OVERSEAS STUDENTS - ELP REGISTRATION	D270
2428	FEES OFF SHORE POSTGRADUATE AWARD COURSES	D210
2429	FEES OFF SHORE UNDERGRADUATE AWARD COURSES	D210
2430	FEES OFF SHORE NON AWARD COURSES	D210
2431	RETENTION (FORFEITED) FEES - DOMESTIC STUDENTS	D220
2432	REINSTATEMENT OF ENROLMENT - DOMESTIC	D220
2433	REINSTATEMENT OF ENROLMENT - INTERNATIONAL	D210
2434	LIBRARY FINES (BORROWING PRIVILEGES REINSTATEMENT FEES)	D270
2435	FEES COURSE RELATED EXCURSIONS	D270
2436	FEES COURSE RELATED MATERIALS & MATERIALS HIRE	D270
2470	SALES INTERNAL PUBLICATIONS	D370
2471	SALES MISCELLANEOUS	D370
2472	SALES STUDENT PRODUCTIONS	D370
2473	SUBSCRIPTIONS JOURNALS	D370
2474	HEALTH SERVICES	D270
2475	GRADUATION FEES/CEREMONIES	D270
2500	DISPOSAL OF OBSOLETE FURNITURE < $5000	D370
2501	DISPOSAL OF OTHER PLANT & EQUIPMENT < $5000	D370
2502	GAIN/LOSS ON DISPOSAL OF ASSETS	D340
2503	INSURANCE RECOVERY PLANT & EQUIPMENT > $5000	D370
2504	INSURANCE RECOVERY PLANT & EQUIPMENT < $5000	D370
2505	PROCEEDS ON DISPOSAL OF LAND & BUILDINGS	D340
2506	PROCEEDS ON DISPOSAL OF PLANT & EQUIPMENT > $5000	D340
2507	TRADE-IN ALLOWANCE PLANT & EQUIPMENT > $5000	D340
2530	ADVERTISING INCOME	D370
2531	INTERNAL ADMINISTRATION RECOVERY	D370
2532	CLOSED AMUSEMENT MACHINE PROCEEDS	D370
2533	BAD DEBTS RECOVERED STUDENT LOANS	D370
2534	BAD DEBTS RECOVERED OTHER	D370
2535	CLOSED BOOK BOUNTY	D370
2536	COMMISSION INCOME	D370
2537	CONTRIBUTION FROM COOPERATIVE RESEARCH CENTRES	D330
2538	HIRE EQUIPMENT & FACILITIES	D270
2539	INSURANCE RECOVERY (NOT RELATED TO FIXED ASSETS)	D370
2540	CLOSED INTERNAL RECOVERY - NON-SALARY	D370
2541	ROYALTIES & INTELLECTUAL PROPERTY	D320
2542	SPONSORSHIP COURSE OR SEMINAR	D370
2543	SPONSORSHIP OTHER	D370
2544	CLOSED TELEPHONES (PUBLIC) PROCEEDS	D370
2545	OTHER INCOME	D370
2546	CLOSED SERVICE TEACHING RECOVERY	D370
2547	PROJECT SURPLUS/LOSS	D370
2548	EXTERNAL RECOVERY - SALARY	D370
2549	EXTERNAL RECOVERY - NON-SALARY	D370
2550	CLOSED COMPUTING SUPPORT AGREEMENT RECOVERY	D370
2551	CLOSED COMPUTING DESKTOP SUPPORT RECOVERY	D370
2552	CLOSED COMPUTING DESKTOP MAINTENANCE RECOVERY	D370
2553	BOOKSHOP PROFIT DISTRIBUTION	D050
2554	BUSINESS OPERATIONS PROFITS/SUBSIDIES RECEIVED (BUSINESS OPERATIONS ONLY)	D370
2555	LIBRARY DOCUMENT DELIVERY INCOME	D270
2556	COMMUNITY FACILITIES CONTRIBUTION	D370
2557	CLOSED SDS SALES REBATE	D370
2558	SUPERANNUATION PROCESSING FEES	D270
2559	BOOKSHOP RECOVERY	D370
2560	CLOSED INTERNAL RECOVERY - SALARY COSTS	D370
2569	DISTRIBUTION RECEIVED FROM THE GIFT FUND	D370
2571	INTERNAL ADMINISTRATION CHARGE	D370
2572	PRINTING - EXTERNAL	D370
2590	CLOSED CONVERSION INCOME TRANSFER	D370
2595	CLOSED FUNDS CHECKED PROJECTS RECOVERY	D370
2599	CLOSED BUDGET MISCELLANEOUS INCOME	D370
2998	CLOSED PROJECT BUDGET RESERVE (INCOME)	D370
2999	CLOSED BUDGET EXTERNAL INCOME TARGET	D370
5523	CARRYING VALUE OF RETIRED ASSETS	D340
5524	CLOSED THRESHOLD CHANGE CV OF RETIRED ASSETS	D340
5525	COST OF LAND SOLD	D340
5527	UNREALISED LOSS ON INVESTMENTS	D310

SALARY RELATED EXPENSES

3000	ACADEMIC CONTINUING FULL-TIME OR FRACTIONAL	D410
3001	ACADEMIC CONTINUING PART-TIME	D410
3002	ACADEMIC NON-CONTINUING	D410
3003	CLOSED UNUSED	D410
3010	ACADEMIC ALLOWANCES	D410
3011	CLOSED ACADEMIC ANNUAL LEAVE LOADING	D410
3013	ACADEMIC SEPARATION PAYMENTS	D410
3014	CLOSED ACADEMIC SALARY VARIATION RESERVE	D410
3015	ACADEMIC LONG SERVICE LEAVE	D410
3016	ACADEMIC MATERNITY LEAVE	D410
3100	ACADEMIC PAYROLL TAX	D410
3101	CLOSED ACADEMIC WORKERS COMPENSATION	D410
3102	ACADEMIC SUPERANNUATION	D410
3190	PAYROLL ADJUSTMENTS ACADEMIC - CURRENT YEAR	D410
3199	CLOSED BUDGET ACADEMIC SALARIES & RELATED COSTS	D410
3200	PROFESSIONAL ESTABLISHED	D420
3201	PROFESSIONAL NON-ESTABLISHED	D420
3210	PROFESSIONAL ALLOWANCES	D420
3211	CLOSED GENERAL ANNUAL LEAVE LOADING	D420
3212	PROFESSIONAL OVERTIME	D420
3213	PROFESSIONAL SEPARATION PAYMENTS	D420
3214	CLOSED GENERAL SALARY VARIATION RESERVE	D420
3215	PROFESSIONAL LONG SERVICE LEAVE	D420
3216	PROFESSIONAL MATERNITY LEAVE	D420
3300	PROFESSIONAL PAYROLL TAX	D420
3301	CLOSED GENERAL WORKERS COMPENSATION	D420
3302	PROFESSIONAL SUPERANNUATION	D420
3390	PAYROLL ADJUSTMENTS PROFESSIONAL - CURRENT YEAR	D420
3399	CLOSED BUDGET GENERAL SALARIES & RELATED COSTS	D420
3401	WORK COVER CENTRAL	D430
3411	LEAVE LOADING CENTRAL	D430
5518	PAYROLL ADJUSTMENTS PRIOR YEAR	D430
5570	CLOSED DEFERRED PAYROLL TAX ON PRAC TEACHING	D430
5808	LONG SERVICE LEAVE PROVISION	D430
5809	RECREATION LEAVE EXPENSE	D420
5820	WORK COVER PROVISION EXPENSE	D430
5821	LEAVE LOADING PROVISION EXPENSE	D430
5822	MATERNITY LEAVE PROVISION EXPENSE	D430

NON-SALARY RELATED EXPENSES

0693	CLOSED SECOND-HAND QUT EQUIPMENT	D540
4000	POSTAGE, FREIGHT & COURIER	D620
4001	TELEPHONE COSTS	D600
4002	COMMUNICATIONS INFRASTRUCTURE	D600
4003	INTERNET VOLUME CHARGES	D600
4099	CLOSED BUDGET COMMUNICATION COSTS	D620
4100	CLOSED ART WORKS < $2000	D540
4101	CHEMICALS	D570
4102	EQUIPMENT < $5000	D540
4103	FURNITURE & FITTINGS < $5000	D540
4104	GENERAL SUPPLIES & SERVICES	D570
4105	CLOSED HALLS OF RESIDENCE CATERING SUPPLIES	D570
4106	LIBRARY ACQUISITIONS	D620
4107	NON QUT MATERIALS	D570
4108	PRINTING, PHOTOCOPYING & PHOTOGRAPHY SERVICES	D580
4109	SOFTWARE < $100,000	D540
4110	INFORMATION COMMUNICATION TECHNOLOGY (ICT) HARDWARE < $5000	D540
4111	SCIENTIFIC & MEDICAL SUPPLIES	D570
4112	CORPORATE CARD ACCRUALS	D570
4113	CLOSED PRINTING PAPER	D580
4114	CLOSED TONER CARTRIDGES	D580
4115	STATIONERY	D580
4299	CLOSED BUDGET CONSUMABLES & MINOR EQUIPMENT	D620
4300	VISITING ACADEMICS TRAVEL & ACCOMMODATION COSTS	D610
4301	ADVERTISING	D550
4302	AUDIT FEES	D560
4303	BANK CHARGES	D560
4304	CONSULTANTS PROFESSIONAL/TECHNICAL	D620
4305	CONSULTANTS COMMUNICATIONS	D620
4306	CONSULTANTS FINANCE/ACCOUNTING	D620
4307	CONSULTANTS INFO TECHNOLOGY	D620
4308	CONSULTANTS HUMAN RESOURCE MANAGEMENT	D620
4309	CONSULTANTS MANAGEMENT	D620
4310	DEBT COLLECTION EXPENSES	D560
4311	EQUIPMENT & VEHICLES RENTAL	D590
4312	HIRE OF FACILITIES & SERVICES	D590
4313	LEGAL FEES & COSTS	D560
4314	PREMISES RENTAL	D590
4315	SUBSCRIPTIONS JOURNALS & MAGAZINES	D620
4316	EMPLOYMENT AGENCY SERVICES	D620
4317	CLOSED CREDIT CARD CHARGES	D560
4318	TRAINING COURSES	D610
4319	MANAGEMENT FEES - MARKET MOVEMENTS	D560
4320	CONTRACTORS - PROFESSIONAL	D620
4321	CONTRACTORS - NON-PROFESSIONAL	D620
4322	CORPORATE CARD VENDOR CHARGES	D560
4323	MANAGEMENT FEES - UNREALISED	D560
4324	CLOSED QUT VISITORS AIRFARES	D610
4325	PRACTICE TEACHING ALLOWANCE	D620
4599	CLOSED BUDGET FEES FOR SERVICES & FACILITIES	D620
4600	GENERAL MAINTENANCE & REPAIRS	D470
4604	BUILDING MAINTENANCE & REPAIRS	D470
4605	ICT MAINTENANCE & SUPPORT	D470
4606	ICT SOFTWARE MAINTENANCE & LICENCES	D470
4607	EQUIPMENT CONTRACT MAINTENANCE	D470
4608	GROUNDS MAINTENANCE	D470
4609	CARD SYSTEM MAINTENANCE	D470
4610	CLOSED MICROFILM READER MAINTENANCE	D470
4650	BUILDING REFURBISHMENTS & RENOVATIONS	D470
4651	CONSTRUCTION CONTRACT PAYMENTS	D470
4652	CLOSED CONSTRUCTION CONTRACT PAYMENTS (2)	D470
4653	CLOSED CONSTRUCTION CONTRACT PAYMENTS (3)	D470
4654	CLOSED CONSTRUCTION PROGRAMING	D470
4655	CONSULTANT ENGINEERS ACOUSTIC	D470
4656	CONSULTANT ENGINEERS BUILDING SERVICES	D470
4657	CONSULTANT ENGINEERS CIVIL	D470
4658	CONSULTANT ENGINEERS ELECTRICAL	D470
4659	CONSULTANT ENGINEERS FIRE SERVICES	D470
4660	CONSULTANT ENGINEERS HYDRAULICS	D470
4661	CONSULTANT ENGINEERS LIFTS/VERTICAL TRANSPORT	D470
4662	CONSULTANT ENGINEERS MECHANICAL	D470
4663	CONSULTANT ENGINEERS STRUCTURAL	D470
4664	CONSULTANT ENGINEERS TRAFFIC	D470
4665	CONSULTANT PROJECT ARCHITECT	D470
4666	CONSULTANT LANDSCAPE ARCHITECT	D470
4667	CONSULTANT SURVEYORS	D470
4668	DEMOLITION	D470
4669	QUANTITY SURVEYORS	D470
4670	REMOVAL & RELOCATION	D470
4671	SIGNAGE	D470
4672	CLOSED TRANSFER TO BALANCE SHEET ASSET	D470
4673	CONSULTANT PROJECT MANAGER	D470
4674	CONSTRUCTION FEES MISCELLANEOUS	D470
4799	CLOSED BUDGET MAINTENANCE & CONSTRUCTION	D470
4800	CONTRACT CLEANSING SERVICES	D620
4801	CONTRACT SECURITY SERVICES	D620
4802	ELECTRICITY & GAS (ENERGY)	D620
4803	RATES	D620
4804	WASTE DISPOSAL	D620
4999	CLOSED BUDGET OCCUPANCY COSTS	D620
5000	EXECUTIVE ALLOWANCE	D620
5001	FRINGE BENEFITS TAX	D560
5002	PAYROLL TAX ON FRINGE BENEFITS & ALLOWANCES	D560
5003	CLOSED PROFESSIONAL DEVELOPMENT PROGRAM - GENERAL STAFF	D610
5004	CLOSED PROFESSIONAL DEVELOPMENT & EXPERIENCE PROGRAMS - ACADEMIC STAFF >20 DAYS	D610
5005	STAFF RECRUITMENT ADVERTISING	D550
5006	STAFF RECRUITMENT OTHER	D610
5007	STAFF STUDY COSTS HECS	D610
5008	STAFF STUDY COSTS OTHER	D610
5009	STAFF RELATED ALLOWANCES & PAYMENTS	D610
5010	CLOSED PDP < 20DAYS ACADEMIC STAFF	D610
5011	STAFF STUDY ASSISTANCE - CATEGORY C	D610
5299	CLOSED BUDGET STAFF RELATED EXPENDITURE	D610
5300	CONFERENCE & TRAVEL COSTS - AUSTRALIA (QUT STAFF)	D610
5301	CONFERENCE & TRAVEL COSTS - OVERSEAS (QUT STAFF)	D610
5302	POOL VEHICLE CHARGES	D590
5303	TRAVEL MILEAGE ALLOWANCE	D610
5304	VEHICLE INSURANCE & REGISTRATION	D560
5305	VEHICLE FUEL & OIL	D570
5306	STUDENT CONFERENCE & TRAVEL COSTS - DOMESTIC	D610
5307	STUDENT CONFERENCE & TRAVEL COSTS - OVERSEAS	D610
5308	CLOSED CONFERENCE FEES - QUT STAFF & STUDENTS	D610
5309	CLOSED ACCOMMODATION - QUT STAFF & STUDENTS	D610
5310	CLOSED SUSTENANCE - QUT STAFF & STUDENTS	D610
5311	CLOSED OTHER TRAVEL EXPENSES - QUT STAFF & STUDENTS	D610
5499	CLOSED BUDGET TRAVEL & MOTOR VEHICLES	D610
5500	BAD DEBTS EXPENSE	D520
5501	CONTRIBUTIONS TO EXTERNAL COLLABORATIVE PROJECTS	D620
5502	CONTRIBUTIONS TO COOPERATIVE RESEARCH CENTRES	D620
5503	FOREIGN EXCHANGE LOSS/GAIN (AP & NON-INVOICED) (FINANCE USE ONLY)	D620
5504	CLOSED HOSPITALITY	D550
5505	INSURANCE	D560
5506	INTELLECTUAL PROPERTY COSTS	D620
5507	INTEREST PAYMENTS	D510
5508	MARKETING & PROMOTIONS	D550
5509	CORPORATE MEMBERSHIPS	D620
5510	QTAC OPERATING EXPENSES	D620
5511	SCHOLARSHIPS	D530
5512	STUDENT PRIZES & SCHOLARSHIPS (NON-PAYROLL)	D530
5513	CLOSED SUNSHINE COAST UNI COLLEGE CONTRIBUTION	D620
5514	COMMISSION	D620
5515	BUSINESS OPERATIONS LOSSES/SUBSIDIES PAID (BUSINESS OPERATIONS ONLY)	D620
5516	TRANSFER PROJECTS TO OTHER UNIVERSITIES	D620
5517	DONATIONS & SPONSORSHIPS	D620
5519	PAYROLL ADJUSTMENTS SCHOLARSHIPS CURRENT YEAR	D530
5520	TRANSFER OF SHARED GRANTS TO OTHER UNIVERSITIES	D620
5521	COST OF SALES	D620
5522	OCS CONFERENCE SURPLUS TO EXTERNAL ORGANISATIONS	D620
5528	QUT PREMISES - LIGHT REFRESHMENTS - QUT STAFF & NON-STAFF	D550
5529	QUT PREMISES - SOCIAL ACTIVITY/FUNCTION - QUT STAFF & ASSOC	D550
5530	QUT PREMISES - SOCIAL ACTIVITY/FUNCTION - NON QUT STAFF	D550
5531	OFF QUT PREMISES - QUT STAFF & ASSOC	D550
5532	OFF QUT PREMISES - NON QUT STAFF	D550
5533	OFF QUT PREMISES - SEMINAR - LIGHT REFRESHMENTS (MIN. ALCOHOL)	D550
5534	DEST ADMINISTERED PAYMENTS	D620
5535	TELEPHONE EXPENSE RE-IMBURSEMENT - FBT	D620
5536	CONTRIBUTIONS TO A CONTROLLED ENTITY	D620
5537	FOREIGN EXCHANGE LOSS/GAIN (AR INVOICED) (FINANCE USE ONLY)	D620
5569	CLOSED DISTRIBUTIONS FROM THE GIFT FUND	D620
5580	DIRECTORS FEES - SUBSIDIARIES	D620
5581	INCOME TAX EXPENSE - SUBSIDIARIES	D630
5590	CLOSED CONVERSION EXPENDITURE TRANSFER	D620
5799	CLOSED FUNDS TO BE DISTRIBUTED (BUDGET ONLY)	D620
5805	CLOSED PROVISION FOR DEFERRED MAINTENANCE	D470
5806	CLOSED DIMINUTION EXPENSE	D620
5807	DOUBTFUL DEBTS EXPENSE	D520
7998	CLOSED PROJECT BUDGET RESERVE (EXPENDITURE)	D620
7999	BUDGET EXTERNAL EXPENDITURE TARGET	D620

INTERNAL RECOVERY & CHARGE

6220	INTERNAL RECOVERY - GENERAL	D660
6270	INTERNAL RECOVERY - MATCHING FUNDS	D660
6401	INTERNAL CHARGE - COMMUNICATION COSTS	D600
6402	INTERNAL CHARGE - INTERNET ACCESS COSTS	D600
6403	INTERNAL CHARGE - CONSUMABLES	D580
6404	INTERNAL CHARGE - PRINTING, PHOTOCOPYING & PHOTOGRAPHY COSTS	D580
6405	INTERNAL CHARGE - SERVICES & FACILITIES	D590
6406	INTERNAL CHARGE - BUILDING MAINTENANCE & REPAIR COSTS	D470
6407	INTERNAL CHARGE - POOL VEHICLES	D590
6408	INTERNAL CHARGE - SECURITY & CLEANING	D620
6409	INTERNAL CHARGE - ADVERTISING, MARKETING & PROMOTION	D550
6410	INTERNAL CHARGE - OTHER	D620
6411	INTERNAL CHARGE - QUT ORGANISED FUNCTION (QUT STAFF)	D550
6412	CLOSED INTERNAL CHARGE - CONTRIBUTIONS TO INTERNAL COLLABORATIVE PROJECTS	D620
6413	INTERNAL CHARGE - BUILDING REFURBISHMENT & RENOVATIONS	D470
6414	INTERNAL CHARGE - SOFTWARE ACQUISITIONS	D540
6415	INTERNAL CHARGE - LEARNING & DEVELOPMENT	D610

DEPRECIATION

5800	DEPRECIATION EXPENSE BUILDINGS	D460
5801	DEPRECIATION EXPENSE COMPUTING EQUIPMENT	D460
5802	DEPRECIATION EXPENSE MOTOR VEHICLES	D460
5803	DEPRECIATION EXPENSE OTHER PLANT & EQUIPMENT	D460
5804	DEPRECIATION - LAND IMPROVEMENTS	D460
5810	DEPRECIATION EXPENSE - SOFTWARE PURCHASED	D460
5811	AMORTISATION FOR REVALUATION	D460
5812	AMORTISATION EXPENSE - PLANT & EQUIPMENT UNDER FINANCE LEASE	D460
5813	DEPRECIATION - BUILDINGS AT VALUATION (COMPLEX)	D460
5814	DEPRECIATION - HERITAGE ASSETS	D460
5815	DEPRECIATION - BUILDINGS AT MARKET VALUE	D460
5816	DEPRECIATION - LAND IMPROVEMENTS AT VALUATION (COMPLEX)	D460
5817	DEPRECIATION - LEASEHOLD IMPROVEMENTS	D460
5818	CLOSED DEPRECIATION - LEASED INFRASTRUCTURE	D460
5819	DEPRECIATION - LIBRARY COLLECTIONS AT COST	D460
5823	DEPRECIATION EXPENSE - SOFTWARE INTERNALLY GENERATED	D460

BUDGET RESERVE

9000	CONTINGENCY RESERVE	D910
9001	DEAN'S INITIATIVE	D910
9002	DEAN'S RESERVE	D910
9003	CLOSED EARLY RETIREMENT RESERVE	D910
9004	CLOSED EQUIPMENT REPLACEMENT RESERVE	D910
9005	CLOSED GENERAL STAFF AWARD RESTRUCTURING	D910
9006	CLOSED LONG SERVICE LEAVE PROVISION	D910
9007	CLOSED VC'S INITIATIVE	D910
9008	CLOSED ADJUNCT PROFESSORS	D910
9009	CLOSED DISTINGUISHED ACADEMIC SERVICE	D910
9010	CLOSED PROFESSORIAL APPOINTMENTS SCHEME	D910
9011	FACULTY RESEARCH RESERVE	D910
9012	CLOSED JOINT COMMONWEALTH INDUSTRY PLACES	D910
9013	CLOSED CARRYOVER TARGET RESERVE	D910
9014	CLOSED UNIVERSITY INITIATIVES	D910