UMHSCons Data TransformationOf the Accounts Dimension University of Michigan
Health System Financial Systems
FINANCIAL SYSTEMSUMHS CONSOLIDATED REPORTING SYSTEM
ContentsDATA TRANSFORMATION OF THE ACCOUNTS DIMENSION..............................................................................................................2
Payroll Accounts....................................................................................................................................................................2
Revenue Accounts................................................................................................................................................................2
Indirect Federal / Indirect Non Federal.............................................................................................................................2
Gifts Income......................................................................................................................................................................4
Gifts Rule.......................................................................................................................................................................4
Operating Gifts..............................................................................................................................................................4
Construction/Capital Gifts.............................................................................................................................................5
Endowment Gifts...........................................................................................................................................................5
Capital Accounts Construction In-Progress (CIP)...................................................................................................................6
CIP Data Transformation...................................................................................................................................................6
Eliminations...........................................................................................................................................................................7
Appendix A............................................................................................................................................................................8
REVISION HISTORY
DATE AUTHOR DESCRIPTION
7/29/2013 Natalie Underhill Created the original document “Data Transformation”.8/28/2013 Krishna Marur Created “Special Handling of the Accounts Dimension” which briefly included
the material in the “Data Transformation” document and added coverage of Eliminations.
9/20/2013 Melodie deJong Combined the previous two documents to create this document.4/21/2014 David Weiss Update CIP info for EVPMA
Published September 20, 2013Data Transformation of the Accounts Dimension Page 1 of 40
FINANCIAL SYSTEMSUMHS CONSOLIDATED REPORTING SYSTEM
DATA TRANSFORMATION OF THE ACCOUNTS DIMENSIONAs we continue to integrate all UMHS data into one reporting system some transformation to the data from MPathways is required. Although every effort has been taken to source the actual data from MPathways in its purest form, there are a few exceptions required to facilitate both the Managerial and Financial Reporting requirements for the Health System. With the goals of keeping all data in its purest form from MPathways, and being transparent with all data transformations, this document describes the changes that are being made in UMHSCons.
Payroll AccountsEach individual payroll account is split by earnings code into five child accounts. A suffix of “REG” (Regular), “OT” (Overtime), “SPL” (Special), “JE” (Journal Entry), or “TEMP” (Temporary), is used to identify each payroll category. Accounts ending in “JE” contain journal activity. All other children contain dollars from the payroll.
Figure 1-Five Child Payroll Accounts
Revenue Accounts
Indirect Federal / Indirect Non FederalThe accounts given in Table 1 roll to Indirect Costs. The dollars on these accounts are split between Federal and Non Federal based on Fund Group FG0015 (Federal funds) and FG0016 (Non Federal funds). Currently, only Fund 20000 rolls into FG0015 and only Fund 25000 rolls into FG0016. The Indirect Costs Federal accounts roll to Budget Category 2774 in UMHSCons and are suffixed “F”. The Indirect Costs Non Federal accounts roll to Budget Category 2777 in UMHSCons and are suffixed “NF”.
Account Account Name413100 Indirect Cost Recovered413200 Indirect Cost Recov Reversal625170 Indirect Cost Allocation625171 Indirect Cost Adjustment625190 Indir Cost Chg-Lab Animal Med625191 Ind Cost Chg Adj Lab Animal Me625210 Indir Cost Chg-Pml Facilities625330 Indir Cost Reversal625370 Indir Cost ITD-IFS & MTS Use
Table 1-Indirect Costs Accounts
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FINANCIAL SYSTEMSUMHS CONSOLIDATED REPORTING SYSTEM
Figure 2 shows the Indirect Federal and Non Federal Costs within the Accounts hierarchy. The accounts in Table 1 reside in both the Indirect Cost-Federal and Indirect Cost-Non Federal trees. For example, 413100 Indirect Cost Recovered, is in the Indirect Cost-Federal branch under 2774 as A413100F and in the Indirect Cost-Non Federal branch under 2777 as A413100NF.
Figure 2-Indirect Cost-Federal and Indirect Cost-Non Federal Accounts
Published September 20, 2013Data Transformation of the Accounts Dimension Page 3 of 40
FINANCIAL SYSTEMSUMHS CONSOLIDATED REPORTING SYSTEM
Gifts IncomeAll accounts that roll to the Gifts Income line, Budget Category 0205, are split into Operating Gifts, Construction Gifts and Endowment Gifts. The rule to determine this split is as follows:
Gifts RuleEvaluate all balances on accounts that roll to Budget Category 0205 If fund equals 3XXXXX, then balances stay in Account 405075. These are Operating Gifts. If fund equals 8XXXXX, then balances are moved to Constructions Gifts. All other funds are moved to Endowment Gifts.
This data transformation is shown in Table 2.
MPathways UMHSConsBudget Category 205Fund Account Hierarchy Suffix3XXXXX Operating Gifts Operating Revenue OG8XXXXXX Construction Gifts Non-Operating Income CGAll other Endowment Gifts Non-Operating Income EG
Table 2-Gifts Income Transformation
Operating GiftsAll accounts in the Account Group “Gifts Income”, activity in Fund 30000, remain in Operating Revenue as Operating Gifts. Operating Gifts accounts have a suffix of “OG”. The full hierarchical path is:
Accounts>Change in Net Assets>Total Margin>Operating Margin>Total Revenue>Gifts & Other Income>Gifts Income>205
Figure 3-Operating Gifts
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FINANCIAL SYSTEMSUMHS CONSOLIDATED REPORTING SYSTEM
Construction/Capital GiftsAll accounts in the Account Group “Gifts Income”, activity in Fund Group 14 – Fixed Asset and Debt Service (8xxxxx Funds) move to Non-Operating Income as Construction Gifts. Construction Gifts accounts have a suffix of “CG”. The full hierarchical path is:
Accounts>Change in Net Assets>Total Margin>Operating Margin>Non-Operating Income>Construction Gifts>204
Figure 4-Construction Gifts
Endowment GiftsAll accounts in the Account Group “Gifts Income”, activity NOT in Fund 30000 or Fund Group 14 – Fixed Asset and Debt Service (8xxxxx Funds) move to Non-Operating Income as Endowment Gifts. Endowment Gifts accounts have a suffix of “EG”. The full hierarchical path is:
Accounts>Change in Net Assets>Total Margin>Operating Margin>Non-Operating Income>Endowment Gifts>206
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FINANCIAL SYSTEMSUMHS CONSOLIDATED REPORTING SYSTEM
Figure 5-Endowment Gifts
Capital Accounts Construction In-Progress (CIP)Each month an automated process is run by campus to create a journal entry that sweeps capital expenses from the Income Statement to the Balance Sheet. The credit on the Income Statement and the debit on the Balance Sheet are a sum of all activity in specific chart fields. There is a slight difference between the Hospital, Medical School, and EVPMA. The logic for the Capital Accounts-CIP Transformation is as follows:
CIP Data TransformationFor all dollars that come through on Fund 80500, Fund 82500, and for only the capital accounts (cip_non_capital = ‘Y’) which come through on Fund 80000:
Insert offset (amt*-1) for CIP accounts in fund 80000 and all CIP and NON CIP accounts in Funds 80500 and Fund 82500.
Then move these $$ to Account 614410, DeptId 330000 and Fund 86500 for HHC Then move these $$ to Account 614410, DeptId 997000 and Fund 86000 for non HHC except
EVPMA For EVPMA move these dollars to Account 614410 and DeptId 997500.
These entries are inserted into UMHSCONS under the Scenario “CIP”. The full hierarchical path is:
Accounts>Change in Net Assets>Total Margin>Operating Margin>Total Expenses>Total Non-Salary>Maintenance & Facility Costs>Other Building & Maintenance Costs>Construction/Renovations>4760>A614410
The tables below show the logic behind the system created journal entry that is booked during the fourth business day of the month by ITS for the Hospital and the Medical School.
Published September 20, 2013Data Transformation of the Accounts Dimension Page 6 of 40
FINANCIAL SYSTEMSUMHS CONSOLIDATED REPORTING SYSTEM
Chart Field Criteria System Created Journal EntryDebit Credit
Account Department Funds Account DeptID Fund Account DeptID FundUM_CIP_ACCOUNT/Capitalized (310000–368999, 403900,
994000) (UM_PLANT_ORGS/HOSPITAL)
80000 171700 330000 86500 614410 330000 86500
UM_CIP_ACCOUNT/All_Expense (310000–368999, 403900, 994000) (UM_PLANT_ORGS/HOSPITAL)
80500 171700 330000 86500 614410 330000 86500
UM_CIP_ACCOUNT/All_Expense (310000–368999, 403900, 994000) (UM_PLANT_ORGS/HOSPITAL)
82500 171700 330000 86500 614410 330000 86500
Table 3-Hospital Journal Entry
Chart Field Criteria System Created Journal EntryDebit Credit
Account Department Funds Account DeptID Fund Account DeptID FundUM_CIP_ACCOUNT/Capitalized (230000–309499, 570000, 678600,
997000-997499, 997501-997999)(UM_PLANT_ORG/MED_SCHOOL)
80000 171700 997000 86000 614410 997000 86000
Table 4-Medical School Journal Entry
Chart Field Criteria System Created Journal EntryDebit Credit
Account Department Funds Account DeptID Fund Account
DeptID Fund
UM_CIP_ACCOUNT/Capitalized (309500-309999,678805,997500)(UM_PLANT_ORG /EXEC_VP_MED_AFFAIRS)
80000 171700 997500 86000 614410 997500 86000
Table 5-EVPMA Journal Entry
Refer to Appendix A for a listing of the accounts used for recording capital transactions in the general ledger on Capital Funds 80000, 80500, 82500, 86000, and 86500.
EliminationsThe Elimination Accounts are comprised of the following Balance Sheet accounts:
133101 133102 133104 133105 133106 133107 133108 166000 288101 288102 288103 288106 288111 288112
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FINANCIAL SYSTEMSUMHS CONSOLIDATED REPORTING SYSTEM
These account values are offset by *-1 and inserted into the eliminations department 309300 in UMHSCons under the scenario “HospitalAdj”. All other chart fields remain the same.
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FINANCIAL SYSTEMSUMHS CONSOLIDATED REPORTING SYSTEM
Appendix AListed below are the Accounts used for recording capital transactions in the general ledger on capital fund; 80000, 80500, 82500, 86000, and 86500.
Revenue Account Expense Accounts Expense Accounts (con't)
400100 State Appropriation 600000 Fin Aid-Univ Grant 619915 FGP Reimburse Hospital Rent
400110 SFSF-Nonoperating 600010 Scholarship/Grant - UG Res
619916 Clinic Expenses Reimb
400111 SFSF-Capital400200 University Application
Fees600020 Scholarship/Grant - UG
Non-Res619917 Admin Services
400300 University Course Fees
600030 Fellowship/Grant - Grad Res
619918 PathTechSvcs
400400 University Registration Fees
600040 Fellowship/Grant - Grad NonRes
619919 Int Med Hosp
400500 Tuition 600050 Fellowship/Grant - Grad ProRes
619920 PrimCareMalpr
400525 Tuition Bad Debt 600070 Fellowship/Grant-GradProNonRes
619921 Ph.D Svcs
400550 HRD Catalog Course Revenue
600080 StipNonDegCand,PostDoc,ResFel
619925 Med Sutures/Wound Clos Supply
400575 HRD Custom Course & OD Revenue
600110 Stipend - UG Res 619935 I.V. Solution/Sets
400600 Other Student Fees 600120 Stipend - UG Non-Res 619936 I.V. Sets and Tubing
400650 Forfeited Enrollment Deposits
600130 Stipend - Grad Res 619950 Research Patient Care
400655 Under Grad Application Fees
600140 Stipend - Grad NonRes 619960 Clinical Research Pro Fees
400660 Election Fees 600150 Stipend - Grad ProRes 619975 Med Instruments &Surg Supplies
400665 Orientation Fees 600170 Stipend - GradProNonRes
619976 Cadaver
400700 Scholarship 600200 Fin Aid-Mich Grant 619980 Medical Surgical
Published September 20, 2013Data Transformation of the Accounts Dimension Page 9 of 40
FINANCIAL SYSTEMSUMHS CONSOLIDATED REPORTING SYSTEM
Allowance Implants
405000 Priv/Fam Fdns Or Char Trts
600400 Fin Aid-Dental Mich Grant 619981 Clinical Programs
405075 Gifts Processed in DART
600600 Fin Aid-MI Adult Parttime Grnt
619982 Overhead Transfer - Radiology
405080 UMHS Non Operating Gifts
600800 Fin Aid-MI Educ Opp Grant
619983 Implants, Biological/Tissues
405150 Gifts By Will (Bequests)
601000 Fin Aid-MI Comm Coll Scholar
619984 Implants, Cardiothoracic
405200 Restricted Gifts Construction
601200 Fin Aid-MI Scholar Award 619985 Implants, Electrophysiology
405210 Accrued Gift Revenue 601400 Fin Aid-MI Competitive Sclrshp
619986 Implants, General
405225 Gifts - Special Handling
601600 Fin Aid-Mich Annual Giving
619987 Implants, GI/GU
405300 Gift Receipts - Control 601800 Fin Aid-Met 619988 Implants, Intervt. Cardiology
405350 Underwriting Gifts 602000 Fin Aid-Architecture MI Grant
619989 Implants Neurological
405351 Underwriting - Business
602200 Fin Aid-Architecture Grant 619990 Implants, Opthymology
405352 Underwriting - Nonprofit
602400 Fin Aid-Dental Univ Grant 619991 Implants, Orthopedic
405353 Underwriting - State Colleges
602600 Fin Aid-Supplemental EOG
619992 Implants, Otolaryngology
405375 Religious Organizations
602800 Fin Aid-Um Achievement Award-I
619993 Implants, Plastics
405450 Trusts By Will 603000 Fin Aid-Scholar Recog Award
619994 Implants, Spine
405525 Living Inds-Trust-Voluntary Tr
603200 Fin Aid-Um Achievemnt Award-CC
619995 Implants, Vascular
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FINANCIAL SYSTEMSUMHS CONSOLIDATED REPORTING SYSTEM
405600 Misc Sources Voluntary Trsfr
603400 Fin Aid-Regents/Alumni Scholar
620000 General Insurance
405620 Gift in Kind 603600 Fin Aid-Amer Indian Grant
620010 Insur. Loss - Curr Yr Incurred
405625 Gifts from Other Organizations
603800 Fin Aid-Pell Grant 620011 Insur. Loss - Curr Yr Act. Adj
405675 Federal Cost Reimbursable Rev
604000 Refundable Schlrshp/Flwshp Adj
620012 Insur. Loss - Prior Yr Incurrd
405750 Federal Fixed Price Revenue
604200 Fin Aid-Nat Merit Schlrshp
620013 Insur. Loss - Prior Yr Act Adj
405825 Federal LOC Revenue
604400 Fin Aid-Detroit Compact 620014 Insur. Loss - Discount Curr Yr
405900 Fed Grants Revenue Non-LOC
604600 Fin Aid-Wade McCree 620015 Insur. Loss - Discount Pr. Yr
405975 LOC Revenue Adjustment
604800 Fin Aid-OFA Grant 620030 Risk management Premium Rebate
406025 Other Non-Federal Spon Revenue
605000 Fin Aid-Federal Grant 620040 Veritas Premium Rebate
406050 Publicly-Held Corp Inv Revenue
605200 Fin Aid-Perkins Loan 620050 Malpractice Insurance
406125 Professional Fdns Inv Revenue
605400 Fin Aid-Health Prof Loan 620060 Claim Recovery - Commercial
406200 Corp Fdns Invoiced Revenue
605600 Fin Aid-Private Schlrshp 620070 Claim Recovery - Trust
406275 State Build Authority Revenue
605800 Fin Aid-Private Loan 620080 Claim Recovery - Captive
406350 Misc Sources Invoiced Revenue
606000 Refundable Schlrshp/Flwshp
620090 Insurance Deductible
406351 Revenue Reim FICA - Non-Fed
606200 Faculty Awards, Misc Form X
620100 Hlth Exp-Reinsurance
406352 Rev. Reimb Hlth Ins - Non-Fed
606400 NRSA Stud Aid-Degree Candidate
620110 Insurance Premium Expense
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FINANCIAL SYSTEMSUMHS CONSOLIDATED REPORTING SYSTEM
406353 Rev. Reimb Other Ben - Non-Fed
606600 NRSA Scholar/Flwshp Non-Degree
620120 Worker's Comp Claim Exp.
406400 SFSF-Nonoperating 606800 Non-Rfndbl Schlrshp/Flwshp
620121 Medical Case Mngment Expenses
406401 SFSF-Capital 607000 Rfnd Only Schlrshp/Flwshp
620125 Non-Occ Claim Expense
406402 Federal Pass Thru-Capital
607200 Dir Stafford Loan-Subsidized
620130 Property Claim Expense
406425 State Agency Grants\Contracts
607400 Dir Stafford Loan-Unsubsidized
620140 Liability Claim Expense
406500 Local Gov't Grants/Contracts
607600 Direct Plus Loan 620150 Insurance Claim Recovery
406575 Foreign Funding 607800 Rfnd Only Schlrshp/Flwshp Adj
620160 Claims Adjustment Expenses
406650 Prof Foundation Gifts 608000 Stipend Non-Degree Candidates
620200 Rebill Credit
406725 Grants & (K's) Misc Source-PBR
608200 Stipnd Non-Deg Cand Inelig F/B
620210 Nursing MNA Reg Rebill
406800 Yearend NonFed Rev Adj-Rec'ble
608300 Stipend Non-Degree Foreign Can
620220 Nursing NA OT Rebill
406801 Yearend NonFed Rev Adj-Deferra
608400 Stipend-House Officer Fellow
620230 Nursing MNA Reg Bonus Rebill
406875 Publicly-Held Corp Gifts
608600 Stipends Degree Cand Spon Stud
620231 Nursing MNA Temp Bonus Rebill
406950 Closely-Held(P/P) Corp Gifts
608700 StuPubs-Stipend ScholarshipPmt
620240 Nursing MNA Temp Rebill
407025 Corp & Comp Fdns Gifts/Grts
608701 StuPubs-Goal Att Schol Pmt
620250 Chairman's Tax
407100 Priv/Fam Fdn Or Char Trst Inv
608702 StuPubs-Sales Scholarship Pmt
620251 Rebill SOD Overhead
407175 State Approp Rev - Construct
608800 Direct Applicat By Fin Aid Ofc
620252 Rebill DFA Indirect Oper Exp
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FINANCIAL SYSTEMSUMHS CONSOLIDATED REPORTING SYSTEM
407250 Yearend Fed Rev Adj-Receivable
609000 IRS Rptd Stipd-Forgn Enroll
620253 Rebill Institutional Rmbrsmnt
407251 Yearend Fed Rev Adj - Deferral
609200 IRS Rptd Dir Applied-Foreign
620260 Contract Nursing Rebill
408000 Interest Income 609400 IRS Rpd Stipd-Forgn Enrl & Reg
620261 Contract Nursing Bonus Rebill
408100 Interest Income On Mortgages
609600 Tuition Non-Degree Candidates
620272 Rebill Postage Exp
408200 Unrealized Gain/Loss On Invest
609800 Non-Rfndbl Schlrshp/Flwshp Adj
620280 Office Regular CSR Rebill
408250 Unrealized Gain on Pool Endow.
609810 Grant-In-Aid Books and Supp
620290 Office Temp CSR Rebill
408300 Univ Invest Pool Income Alloc
610000 Bldgs - General Contracts 620291 Office Overtime CSR Rebill
408301 Univ Invest Pool Income Adjust
610025 Bldgs - Floor Structure 620300 AH Tech CSR Rebill
408400 Realized Gain/Loss on Inv
610050 Bldgs - Floor Cover 620310 AH Tech Temp CSR Rebill
408401 Withdrawal Gain/Loss 610075 Bldgs - Foundation 620344 Rebill Telephone Exp
408450 Endowment Gain Distribution
610100 Bldgs - Frame 620416 Rebill Supply Expense
408500 Endowment Appreciation
610125 Bldgs - Walls Exterior 620420 Rebill Imaging Disk Grwth
408700 Investment Income 610150 Bldgs - Roofs Structure 620430 Rebill Imaging Disk Rplc
408701 Income from Funds in Trust
610175 Bldgs - Roof Cover 620488 Rebill Plant Expense
408702 Inc from Uncon Joint Ventures
610200 Bldgs - SOM ODC Fees 620500 Rebill Plant Hsptl Shop
408703 Life Insur. Income Adjustment
610225 Bldgs - Site Preparation 620560 Rebill Contract Svc Exp
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FINANCIAL SYSTEMSUMHS CONSOLIDATED REPORTING SYSTEM
408704 Endow Int Earnings Accrual
610230 Bldgs – Furniture 620632 Rebill Food Expense
408705 Income from Sale of Subsidiary
610250 Bldgs - Heat / Vent / Air Cond
620650 Rebill Public Safety Expense
408706 Interest Rate Swap Gain/Loss
610275 Bldgs - Elevators 620701 Rebill Clin Exp Reimb-Payroll
408750 Endowment Income Distribution
610300 Bldgs - Fire Protection 620704 Rebill Medical Supply Exp
408800 Investment Income-Accrued
610325 Bldgs - Lighting & Electrical
620705 Rebill Clinic Exp Reimb Comm
408900 Investment Income-Security Inv
610350 Bldgs - Piping & Plumbing 620706 Rebill Rent Expense
409000 Investment Expense 610375 Bldgs - Const/Exterior 620707 Rebill Billing Office Exp
410000 General Recharge Revenue
610400 Bldgs - Architect 620720 Capital Funding Allocation
410025 BOR Recharge Revenue for B & F
610425 Bldgs - Architect Internal 620750 Rebill Compliance
410026 DPSS Recharge Revenue
610450 Bldgs - Fees 620751 Rebill Dept Commit for Svcs
410040 MHealthy Wellness Prgm Rchrg
610475 Bldg - Contractor Retentions
620752 Rebill Hospitalists Supt Agrmt
410050 Premium Revenue - Internal
610500 Bldgs - Const/Interior 620753 Rebill Support for Services
410051 Returned Premiums 610525 Bldgs - Invest Inc Bonds Prds
620754 Rebill for Dept Prjct Support
410052 Ceded Written Premiums
610550 Bldgs - Capitalized Intrst Exp
620755 Rebill Srvcs - Patient Billing
410053 Change in Prepaid Reinsurance
610575 Bldgs - Legal & Admin Expense
620756 RB Primry Care Phys Admn Supt
410060 Change in Unearned Premiums
610600 Bldgs - Telephone Installation
620757 Rebill Srvcs for Offsite Labs
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FINANCIAL SYSTEMSUMHS CONSOLIDATED REPORTING SYSTEM
410100 Copy Machine - Internal
610625 Bldgs - Federal Funding 620758 Rebill Prmry Cr Phys Sal Supp
410200 Telephone - Internal 610630 Construction-Stores Billings
620759 Rebill Admin Faclty Salry Supp
410300 Postage - Internal 610650 Asbestos Removal 620760 FGP/ACS Integration Adj Rebill
410400 Unit Designated - Internal
610675 Arch & Engin Svc-L & LI 620761 CS Provider/ Physcn Supp Rebil
410410 Merchndse Concessions-Internal
610700 Plant Supervision For L & LI
620762 ACS Margin Improv Sharing Rebl
410415 Rental Revenue-Internal
610725 Other Land Improvements
620763 UMHS Malpractice Support
410420 Usage Rev/Green Fees-Internal
610730 Roads / Driveways / Walks
620764 Inter-UMHS Payments
410425 Golf Cart Rental Rev-Internal
610735 Landscaping 620776 Rebill Pharm Supp Exp
410430 Membership Revenue-Internal
610750 Land/Building Purchases 620800 Rebill Virtual Server Svc
410435 Other Facility Rev-Internal
610900 Info Tech - Capital Expenses
620801 Rebill Virtual Desktop Srvc
410500 Project Supply Cost - Internal
610910 Info Tech-Capitalized Salaries
620802 Rebill Value Storage
410550 HRD Catalog Course Revenue
611000 Telephones & Accessories
620803 Rebill Mainstream Storage
410575 HRD Custom Course & OD Revenue
611005 Telephone Network Fees 620804 Rebill - HPC Service
410600 Laundry - Internal 611010 Telephone Admin Fees 620848 Rebill Hospital Laundry
410601 Medical Inn - Internal 611015 Telephone Calling Card 620849 Rebill Campus Laundry
410610 MCARE POS Payments - Internal
611020 Telecom Installation Fee 620850 Rebill SRC Network
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FINANCIAL SYSTEMSUMHS CONSOLIDATED REPORTING SYSTEM
410615 Graduate Care Pmts - Internal
611025 Telephone Auth. Code Fees
620860 Rebill Dental Stores
410620 MCARE Payments - Internal
611050 Telephone Service/Repair 620900 Plumbing Contractor
410700 Indirect Cost - Internal 611100 Telephone Equipment Rental
620910 Plumbing Labor
410750 Gate Revenue - Internal
611150 Cellular Phone 620912 Boiler Contractor
410800 Institution Overhead - Int.
611200 Pagers 620914 Boiler Labor
410900 Revolving Balance - Internal
611250 Long Distance 620916 Boiler Supplies
411000 Project Labor Cost - Internal
611300 Local Phone Calls 620918 Carpentry Contractor
411100 Project FB Cost - Internal
611350 Facsimile 620920 Carpentry Labor
411101 Pharmacy Supplies - Internal
611400 Remote Locat ITCom 620922 Carpentry Supplies
411200 Project Temp Salary - Internal
611450 Service Requests ITCom 620924 Mason Contractor
411300 Gain Sharing Proceeds
611475 Voice Services ITCom 620926 Mason Labor
411400 Patient Care - Internal 611500 Local Charges ITCom 620928 Mason Supplies
411410 Patient Care-RVU-Internal
611550 Equip,Line,Feature Rntl ITCom
620930 Plasterer Contractor
411500 Primary Care Reimb. - Internal
611600 Long Distance Calls ITCom
620932 Plasterer Labor
411600 Ph.D. Faculty Reimb. - Int.
611650 Centrex Equip,Line,Feature Rtl
620934 Plasterer Supplies
411700 Phys. Admin Svcs Reimb - Int.
611700 Telecom Svc (Not Incldg Umtel)
620936 Paint Contractor
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FINANCIAL SYSTEMSUMHS CONSOLIDATED REPORTING SYSTEM
411800 Fixed Transfers - Internal
611800 Backbone Data Circuit & Svcs
620938 Paint Labor
411810 Other Reimbursements from HHC
611801 Affiliate Data Circuit 620940 Paint Supplies
411820 Billing Reimbursement
611802 Dial-In Lines 620942 Mover Contractor
411900 Receivable Proceeds - Internal
611803 Tail Circuits 620944 Mover Labor
412000 Primary Care Subsidy - Int.
611805 NOC Service Recharge 620946 Mover Supplies
412100 Teaching & Admin - Internal
611806 Surcharge Dial-In Svcs(Global)
620948 Electrician Contractor
412102 Institutional Dev. - Internal
611807 Surcharge Dial-In Svcs (800)
620950 Electrician Labor
412200 Capitation Income - Internal
612100 Computer Software 620952 Electrician Supplies
412220 Document & Imaging Recharge
612110 Business Software Maintenance
620954 Trade & Maint Supplies
412300 Labor Recovery - Internal
612120 Demo Software Production Cost
620956 Window Cleaning
412400 Recovery W/O Labor - Internal
612150 Computing Operations 620958 Carpet Cleaning
412500 Inventory Recovery - Internal
612200 Computing Processing 620960 Residential Cleaning
412550 Steam Sales - Internal
612230 Database Purchase & Rental
620962 Flooring
412600 Electric Sales - Internal
612300 Computing Signon 620963 Pest Control
412625 Chilled Water Sales - Internal
612350 Computer Programming 620970 Rebill Custodial Expense
412650 Boiler Service - Internal
612400 Data Processing 620972 Rebill Security Expense
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FINANCIAL SYSTEMSUMHS CONSOLIDATED REPORTING SYSTEM
412700 Water,Sewer & Storm - Internal
612440 OIT Server Fees 621000 Maintenance Contracts
412750 Natural Gas Sales - Internal
612445 OIT Digital Learning 621001 Instrumentation Contracts
412800 Fuel Oil Sales - Internal
612500 CATI/CAPI Programming Service
621002 Mechanical Maint Materials
412850 LP Gas Sales - Internal
612550 Micro Consulting Services 621003 Mechanical Maint Contracts
412900 Parking Permit - Internal
612600 Data Management Services
621004 Instrumentation Materials
412905 Board Revenue - Internal
612700 Rack & Server Utilization Expe
621005 Structural: Contractors & Repr
412910 Sundry Revenue - Internal
613000 Athletic Fees 621010 Plant Work Request - Materials
412915 Conference Meals - Internal
613005 GradCare Referral Payments
621011 Engr Customer Proj Mat
412916 Conference Lodging - Internal
613010 M-Care Referral Payments
621012 Engr Infrastructure Proj Mat
412920 Gratuity - Internal 613100 Subject Fees 621013 Engr Maint Project Mat
412930 Off Site Revenue - Internal
613101 Subject Expense Reimbursement
621014 Engr Energy Project Mat
412940 On Site Revenue - Internal
613102 Human Subject Incentives
621030 Plant Operations
412950 China - Internal 613103 Other Human Subject Expenses
621060 Grounds Maintenance
412960 Setup - Internal 613105 Payment for Student Fees
621061 Snow Removal Materials
412970 Flowers & Decor - Internal
613110 Readers' Fees 621062 Snow Removal Contractors
412980 Room Revenue - Internal
613115 HRD Catalog Course Fee 621070 Landscape Arch & Materials
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FINANCIAL SYSTEMSUMHS CONSOLIDATED REPORTING SYSTEM
412990 Equipment Rental - Internal
613120 Series Editor Fees 621071 Horticultural Materials
413100 Indirect Cost Recovered
613125 HRD Custom Course & OD Fees
621072 Forestry Materials
413200 Indirect Cost Recov Reversal
613130 Misc Author/Editor Fees 621073 Turf Maintenance
413220 Open Account for use 613135 Photo / Electronic Media Srvcs
621090 Maintenance & Repair
413250 I/C Rev Trsf Fr Sponsored Prog
613140 Fees for Distributed Titles 621100 Safety Equipment & Supplies
413275 Fed Gov't Trsf from Spons Prog
613145 Animal Quarters Fee 621106 Testing Equip Material/Repairs
413300 Toll Call Reimbursement
613150 Royalty Expense 621110 Insulation Materials
413305 Transcript Fee 613155 MCard Fees 621130 Insulation Contractor
413310 Other Student Revenue
613160 Sales Commissions 621145 Construction Activity
413320 Board Revenue - External
613170 Award Entry Fee 621151 Elevator Maintenance
413340 Sundry Revenue - External
613171 ISDN/Studio Rental 621157 Landscape Architecture L&M
413341 Non-Enrolled Fee 613172 Wire/Draft Services 621158 Grounds Labor and Materials
413342 M-POS Payments 613173 Program Fees 621159 Grounds Garage L&M
413343 GradCare Payments 613174 Satellite Distribution 621160 Building and Hardware Supplies
413344 M-Care Payments 613175 Certification Fees 621161 Fume Hood Repair Materials
413345 Dining Room Sundry 613200 Credit Card Service Fees 621162 Motors & Drives
Published September 20, 2013Data Transformation of the Accounts Dimension Page 19 of 40
FINANCIAL SYSTEMSUMHS CONSOLIDATED REPORTING SYSTEM
413346 Snack Bar Revenue 613220 Document & Imaging Fees
621163 Door Frames, Locks & Hardware
413350 Blue Bucks - Non-Board
613225 Bank Fees-Other Charges
621164 Card Reader Equipment
413352 Blue Bucks - Board 613226 Bank Fees-Lockbox Services
621165 Plumbing Supplies
413355 Dining Dollars - Board 613227 Bank Fees-Reporting Services
621166 HVAC Supplies
413357 Absentee Revenue - Snack Bar
613228 Bank Fees-Reconciliation Svcs
621167 Irrigation Supplies
413358 Absentee Revenue - Board
613229 Bank Fees-General Account Svcs
621168 Refuse/Recycle Services L&M
413360 Gate Revenue 613230 Bank Fees - Wire/Draft Fees
621170 Building Services L&M
413362 Conference Revenue Sharing
613231 Bank Fees-Earnings Credit
621175 Moving/Trucking L&M
413363 Non-Conf Guarantee Payments
613232 Bank Fees-Disbursement Svcs
621180 Rubbish Removal
413364 Post Season Conf Distribution
613233 Bank Fees-Depository Services
621190 Utilities Labor & Mat.
413365 Other Post Season Revenue
613234 Bank Fees-ACH Services 621210 Recycling
413366 Food Concessions 613235 Bank Fees-Vault Services 621211 Document Shredding
413367 Merchandise Concessions
613250 Research & Development 621240 Hazardous Waste
413368 Game Day Program Sales
613255 Chemical Analysis Fees 621270 Other Operations and Maint.
413369 Other Publication Revenue
613260 Facility Use Fees 621280 Water Treatment
413370 Gratuity - External 613265 Microarray Core Service Fees
621281 High Purity Water
Published September 20, 2013Data Transformation of the Accounts Dimension Page 20 of 40
FINANCIAL SYSTEMSUMHS CONSOLIDATED REPORTING SYSTEM
413375 Student Application Fees
613270 Histology Service Fees 621282 Pumps
413376 Orientation Fee 613275 MicroCT Core Services Fees
621283 Coils
413377 Forfeited Enrollment 613280 Lurie Facility Expense 621284 Direct Digital Controls
413380 Student Course Fees 613305 Engineering Consulting 621285 Refrigerant
413385 Student Registration Fees
613310 Contractors 621286 Steam Traps
413390 Duplication Reimbursement
613350 Recharged Operating Expenses
621287 Filters & Belts
413400 Postage Reimbursement
613400 ISR Services 621288 Lighting Supplies
413410 Miscellaneous Reimbursement
613450 Recharge Administrative Exp
621300 Utilities
413420 Commissions - External Sources
613460 OSEH Services 621320 Parts
413422 Tape Sales - Taxable 613500 Legal Expenses 621321 Tools
413423 Tape Sales - Non Taxable
613550 Audit Services 621330 Steam
413424 Tower Leases 613600 Interunit Payments 621360 Hoover - Steam Distribution
413425 Studio Rental - Taxable
613650 Recharge Fac/Utility Expenses
621420 Rebilled - LP Gas
413426 Studio Rental - Non Taxable
613660 DPSS Recharge Exps. 621450 Rebilled - Natural Gas
413427 Premium Sales 613700 Office Services 621480 Purchased - Natural Gas
413428 Spot Announcements 613750 Courier Services 621490 Purchased - LP Gas
Published September 20, 2013Data Transformation of the Accounts Dimension Page 21 of 40
FINANCIAL SYSTEMSUMHS CONSOLIDATED REPORTING SYSTEM
413429 Trades for Services 613800 Evaluation & Exam Service
621540 Rebilled - Water & Sewer
413430 Television Rights 613900 Duplicating 621570 Purchased - Water & Sewer
413431 Radio Rights 613950 Other Services 621630 Rebilled - Electricity
413432 Television Advertising 614020 Prefabricated Structures 621660 Purchased - Electricity
413433 Radio Advertising 614040 Recordings 621720 Rebilled - Fuel Oil
413434 Corporate Sponsorship Revenue
614045 Audio Data Storage Supplies
621750 Purchased - Fuel Oil
413435 Hospitality Tent Revenue
614051 Mgmt Fee-Maint & Repair 621870 Depreciation
413436 Conf Corp. Spons. Distribution
614052 Mgmt Fee-General Expense
621880 Gasoline Recharges
413437 Value-In-Kind Sponsorship
614053 Mgmt Fee-Utilities 621900 Depreciation-Land Improvements
413450 Facility Rental 614054 Mgmt Fee-Salaries & Benefits
621920 Depreciation-Infrastructure
413460 Steam Sales - External
614060 Equip Fabrication-Spon Only
621930 Depreciation-Buildings
413470 Electricity Sales - External
614090 Xerox Equip Equity Payments
621960 Depreciation-Building Equip
413480 Other Utility Revenue - Ext.
614100 Patient Clinical Medical Equip
621990 Depreciation-Equipment
413490 Staff Permit Revenue 614105 Capital Leases 621995 Deprec-Library Acquisitions
413500 Student Permit Revenue
614120 Operational Equipment Leases
622020 Deprec-Leasehold Improvements
413510 Guest Parking Revenue
614150 Equip Equity Pymt-Internl Loan
622040 Interest Expense
Published September 20, 2013Data Transformation of the Accounts Dimension Page 22 of 40
FINANCIAL SYSTEMSUMHS CONSOLIDATED REPORTING SYSTEM
413520 Parking Refunds 614200 Gift in Kind-Non Capital 622041 Capitalized Investment Income
413530 Meter Revenue 614240 Equip - Federal Accountability
622042 Capitalized Interest Expense
413540 Prior Period Income 614300 Sponsored Owned Equipment
622050 Financing Costs
413550 Special Events Revenue
614320 Third Party Owned Equipment
622080 Fixed Rate Debt
413560 Lot Rental 614330 Spon Owned Equip - Component
622110 Amortization of Bond Costs
413565 Facility Usage Revenue
614340 Video Services ITCom 622120 Loss on Defeasance of Debt
413570 Golf Cart Rental Revenue
614392 Cash Over and Short 622140 Electric Duct Lines
413575 Membership Revenue 614395 CATI Hardware Recovery 622170 Rebilled - Street Lighting
413580 Other Facility Revenue
614400 Field Hiring & Training 622200 Outlying Boiler Maintenance
413585 Facility Cost Reimbursement
614408 Inventory Spoilage 622210 Rebilled Boiler Service
413630 Inventory Sales - External
614410 Capital Asset Acquisitions 622230 CPP - Steam Distribution
413720 Royalty Income 614412 Merchandise Purchases 622260 CPP - Steam Dist Sat. Boiler
413725 Foreign Royalty Income
614415 Inventory Adjustment 622290 CPP - Electric Distribution
413730 M-Den Royalty Income
614416 Cost of Goods Sold 622320 N Campus - Electric Dist
413740 Guarantee & Other Team Income
614417 Obsolescence Expense 622330 CHW-Chilled Water Distribution
413745 Ticket Handling Revenue
614420 Non-Capital Equipment 622340 ISS-CPP Electric Distribution
Published September 20, 2013Data Transformation of the Accounts Dimension Page 23 of 40
FINANCIAL SYSTEMSUMHS CONSOLIDATED REPORTING SYSTEM
413810 Services Income 614422 Appliances (less than $5,000)
623000 Payments to Michigan Union
413820 Gross Sales - UMPress Titles
614425 Electrical Supplies 623015 Payments to Michigan League
413825 Sales Returns - UMPress Titles
614430 Shop Supplies 623020 Payments to University Housing
413830 Gross Sales - Dist. Titles
614435 Premium Supplies 623030 Payments to Pierpont Commons
413835 Sales Returns - Dist.Titles
614440 Office Supplies 623045 Payments to University Club
413840 Sale of Rights 614445 COGS Project Billing MStores
623060 Payments to Int. Athletics
413850 Permissions Income 614446 Project Billing from MStores
623100 Plt Asset Disp-L,LI,Bldg,Infra
413900 Sales Tax Revenue 614450 Stores Rental Pool 623103 Other Non-Operating Expenses
413910 Camps - Staff Board Revenue
614455 Custodial Supplies 623105 Plant Assets Disp-Equip&Libr A
413920 Camps - Student Board Revenue
614460 Payments to Life Annuitants
623107 Gain On Asset Disp-Equip&Libr
413930 Camps - Guest Board Revenue
614465 Mattresses 623109 Loss On Asset Disp-Equip&Libr
413940 Camps - Store Sales Revenue
614470 Gen Fnd/Studnt Fee Allocation
623114 Plt Assets-Add Equip & Libr Ac
413950 Camps - Other 614475 Shared Srvc Clearing Account
623128 Plt Assets-Adj Equip & Libr Ac
413960 Conference Lodging - External
614480 Equipment Use Charge-Interfund
623130 Plant Assets Transfers
413965 Conference Meals - External
614510 Photo Cop, Fax Mach & Printers
623132 Plant Assets Other ACQ's
413970 Restaurant Revenue 614525 Publication Design & Dev 623200 Space Rental - Non Lease
Published September 20, 2013Data Transformation of the Accounts Dimension Page 24 of 40
FINANCIAL SYSTEMSUMHS CONSOLIDATED REPORTING SYSTEM
413990 Rental Income 614526 Web Design & Development
623205 Space Rental-Non Capital Lease
414090 Other External Revenue
614530 Copywriting 623220 Fulfillment
414100 Build America Bonds Income
614540 Advertising 623250 Remodeling & Design
414170 Agency Fund Deposit 614545 International Marketing Exp
623300 Student Loan-Adjustments
414200 Agency Trsf In (offset 624390)
614546 Publicity Expense 623335 Student Loan-Govt Reimb
414260 Non-Gift Rev From Fund Raising
614547 Exhibit Expense 623340 Student Loan-Clearing
414270 OTT - Royalties Distributed
614548 Seasonal Catalog/Trade Ad Exp
623370 Stud Loan-Late Fee Exp Offset
414350 Revenue From Depart Activity
614569 Wellness Program 623405 Collection Agcy_Lit Exp_Offset
414355 Prem Rev - Ext. Group Billings
614570 Agency Fund Payments 623440 Cancellation Cost Institution
414360 Prem Rev - Secure Plan
614571 Damages (Damage Deposits)
623475 Cancellation Costs Federal
414365 Premium Revenue - Other
614572 Entertainers & Bands 623480 Student Loan Expense
414370 Premium Revenue - Refunds
614573 Prize Gifts & Svc Awds-NonEmps
623700 U Transp Svcs Fuel
414375 Prem Rev - Agent Fees
614574 Initiation & Rush 623710 U Transp Fuel Deliveries
414380 Prem Rev - Rev Reductions
614575 Movies 623714 U Transp Maint & Repairs
414385 Prem Rev - Genesee County
614576 Officers (Lodging, meals,..)
623720 U Transp Bus Operations
414390 Prem Rev - Jackson County
614577 Photographs 623721 U Transp Daily Rental
Published September 20, 2013Data Transformation of the Accounts Dimension Page 25 of 40
FINANCIAL SYSTEMSUMHS CONSOLIDATED REPORTING SYSTEM
414395 Premium Revenue - ABAD
614578 Petty Cash 623722 U Transp Temp Lease
414396 Premium Revenue - TANF
614579 Productions 623723 U Transp Yearly Lease
414397 Premium Revenue - OAA
614580 Refreshments 623724 U Transp Late Cancel
414400 Prem Rev - Oakland County
614581 Social Events 623728 U Transp Leases & Rentals
414405 Prem Rev - Washtenaw County
614582 Special Event 623756 Supervision Travel
414410 Prem Rev - Wayne County
614583 Tickets 623770 Other Travel
414415 Prem Rev - Livingston County
614584 Clothing and Apparel 623784 Interviewing - Food
414420 Prem Rev - Other Counties
614585 Advance Checks 623798 Interviewing - Travel
414425 Prem Rev - MR Grp Rider
614586 Negative Revenue (Validating)
623820 Recruiting - Hosting
414430 Premium Rev.-Medicaid CAHCP
614587 Complimentary Copies & Related
623826 Trainee Travel
414435 Prem Rev - MI Child 614600 Artwork 623830 Recruiting - Travel
414440 UM Share Of Cancels Fed Reimb
614630 Bad Debts 623832 Profess. Development-Travel
414445 Prem Rev - Medicaid Maternity
614631 Bad Debts HomeCare 623835 Post Season Air Transportation
414450 Prem Adj - Medicaid QAAP
614640 Amortization Expense 623836 Post Season Ground Transport
414530 UM Share of Cancels Due Fr Fed
614660 Conferences 623837 Post Season Hotel/Meals
414620 Fed Capital Contrib To Fed SL
614690 Agency Donations 623840 Consultant Travel
Published September 20, 2013Data Transformation of the Accounts Dimension Page 26 of 40
FINANCIAL SYSTEMSUMHS CONSOLIDATED REPORTING SYSTEM
414710 UM Capital Contrib To Fed SL
614700 Recognition Mementos 623868 Registration Fees
414720 Operating Interest Income
614710 Participant - M 624000 ITD-UMCE Charge
414800 Penalty Fees 614711 Participant - L 624014 ITS Use Charge
414885 Penalty Fees from Stud Lns
614712 Participant - R 624028 Use Charge Lab Animal Medicine
414890 Penalty Fees Cancelled
614713 Participant - D 624042 Use Charge PML Facilities
414894 Off Site Revenue - External
614714 Participant - O 624056 Use Charge Res Ves-Mysis
414898 On Site Revenue - External
614715 Participant - T 624084 Use Charge - Equipment
414914 Common Area Revenue
614720 Employee Development 624093 Use Chg Lab Animal Med - QAF
414918 China - External Revenue
614740 Bakery Non-Store 624094 Animal Purchases - Non Fed
414922 Setup - External Revenue
614750 Food 624095 Use Chg - VSF Non ULAM Mgd
414926 Flowers & Decor Rev - External
614751 Frozen Food 624096 Use Chg Lab Animal Med - VSF
414930 Room Revenue - External
614752 Meat 624097 Use Chg Lab Animal Med - QAF
414934 Equipment Rental - External
614753 Dairy 624098 Use Chg Lab Animal Medicine-QA
415050 Surgical Procedures-Nonpat
614754 Eggs/Butter/Cheese 624099 IRB Review Service Fee
415075 Laboratories-Pathology-Nonpat
614755 Bakery 624100 MLSC CTA Rechg of Services
415100 Pharmacy Sales-Non-Pat
614756 Food Paper Products 624126 Use Chg Tow'g Tnk Indus Surchg
Published September 20, 2013Data Transformation of the Accounts Dimension Page 27 of 40
FINANCIAL SYSTEMSUMHS CONSOLIDATED REPORTING SYSTEM
415125 Other Revenue-Nonpatient
614757 Produce 624140 Use Chg/Indust/Srchg Win Tunl
415150 Sales-Taxable-Nonpatient
614758 Beverages 624154 Use Chg/Indust/Srchg-Computer
415175 Miscellaneous Fees-Nonpatient
614759 Food Staples 624210 Intrafund Transfers In
415180 Stop Loss Revenue 614760 Food & Beverages 624230 Trf Frm Msp Operat For Inst De
415200 Cafeteria Sales-Non-Pat
614780 Freight Charges 624250 Trf Fr Msp Opera For Sec Max D
415225 Room And Ofc Rentals-Non-Pat
614781 International Distrib Freight
624251 Transfer to/from DAF
415250 Sundry Sales & Srvcs-Non-Pat
614782 Freight for Distributed Titles
624270 Trf Fr Msp Opera For Dep Max D
415275 Policy Discount-Nonpatient
614783 Customer S&H Charges-Int'l
624290 Trfs for UMHS Partnership Agr.
415300 Prior Year Allow Adj 614790 Transportation (Non Travel)
624310 MSP Trf Dept Act Fd To/Frm Res
415325 Mcare Contractual Allowance
614800 Freight on Purchases 624330 MSP Intra Trf Instit Develop
415350 Surgical Procedures-Inpat
614810 Hospitalization 624350 Intrafund Transfers Out
415355 Patient Care Revenue Prof
614840 Laundry 624360 Internal Bank Rebalancing Tfr
415360 Professional Revenue Accrued
614870 Licenses 624370 Non-Operating Diff Adj
415375 Gross Charge-Corrections
614900 Linen 624371 Prior Period Adjustments
415400 Tests & Treatments-Inpat
614916 China, glass and flatware 624372 Restricted Gift Expense
415405 Recipient Eval - Contra Rev
614917 Smallwares 624373 Restricted Gift Revenue
Published September 20, 2013Data Transformation of the Accounts Dimension Page 28 of 40
FINANCIAL SYSTEMSUMHS CONSOLIDATED REPORTING SYSTEM
415410 Donor Eval - Contra Revenue
614920 Setup 624380 MCARE IntraCo Transfers, Subs
415415 Donor Admissions - Contra Rev
614924 Flowers & Decorations 624390 Payments to Agency Fund
415425 Occup Therapy Treatments-Inpat
614930 Memberships & Dues 624400 Approved Budgetary Transfers
415450 Clinic Services-Inpat 614960 Parking Expense 624410 Non-Mand Trf From Designated
415475 Electrocardiogram (EKG)-Inpat
614970 Parking Discount 624430 Non-Mand Trf To Designated Fnd
415500 Electroencephalogram(EEG)-Inp
614990 Photographic/Electronic Media
624490 Non-Mand Trf From ERF-Gifts
415525 Physical Rehab Treatments-Inp
615020 Postage/Mailing 624510 Non-Mand Trf To ERF-Gifts
415550 Clinical Laboratories-Inpat
615030 Direct Mail Costs 624515 Non-Mand Trf From Agency
415575 Laboratories-Pathology-Inpat
615050 Precious Metals (Gold, Etc.)
624520 Non-Mand Trf From Student Loan
415600 Radiology-Diagnostic-Inpat
615060 Firearms 624525 Non-Mand Trsf to Agency
415625 Radiology-Therapeutic-Inpat
615070 Ammunition 624530 Non-Mand Trf To Student Loan
415650 Anesthesiology-Inpat 615080 Printing 624550 Non-Mand Trf To ERF-Spon-Feder
415675 Respiratory Therapy-Inpat
615110 Printing - Outside 624570 Non-Mand Trf To Construction
415700 Pharmacy Sales-Inpat 615140 Printing & Reproduction 624575 NM Trsf From MS to Hosp Const
415725 Operating Room-Services-Inpat
615150 Production Expense 624590 Non Mand Trf To Deptl Equipmnt
415750 Operating Room-Supplies-Inpat
615170 Property Tax 624600 Non-GF Yearend Adjustment
Published September 20, 2013Data Transformation of the Accounts Dimension Page 29 of 40
FINANCIAL SYSTEMSUMHS CONSOLIDATED REPORTING SYSTEM
415775 Oper Room Casts & Molds-Inpat
615200 Pub/Subscription/Print Matter
624610 Mand Trf From ERF-Gifts
415800 Patient Supplies-Inpat 615210 Pre-Press Costs 624630 Mand Trf To ERF-Gifts
415825 Outpatient Observation Stay
615211 Pre-Press Contra 624650 Mand Trf From Student Loan
415850 Sales-Orth\Prosth Device-Inpat
615215 Publishing Subsidies 624670 Mand Trf To Student Loan Fund
415900 Sales-Tax Exempt-Inpatient
615220 Research Publication Costs
624690 Mand Trf To Designated Fund
415925 Miscellaneous Fees-Inpatient
615230 Recruitment - Advertising 624710 Mand Trf To Endowment Fund
415950 Daily Rout Srv-Semi Priv-Inpat
615231 Recruitment - Other 624730 Mand Trf To Federal Fund
416000 Prov For Insurance Disallow
615260 Rental Expense 624770 Mand Trf-Cost Sharing
416025 Charity Care - Inpatient
615270 Inventory Storage Expense
624780 Trsf Veritas Dividend
416050 Charity-Professional 615280 U-Attic Pallet Storage 624790 Trf To Cover Overdraft
416075 Current Contract Adj-Inpat
615290 Mach Rentl (Except Copy Equip)
624800 Transfer to/from DAF
416100 Third Party Contractual
615320 Photocopy Equip Rental 624805 Non Mand Trf from ERF Spon Non
416101 Managed Care Contractual-Cntra
615330 Managed Copier Program 624810 Trf From Auxiliary Fund
416105 HOPD Revenue Transfers
615340 Insurance Premium Tax 624811 Trfs from HHC to MS/FGP
416125 Other-Adj-Inpat 615350 Sales Tax Expense 624812 Tfrs from HHC to M-CARE
416150 MWorks Prof-Rev 615360 Use Tax 624813 Trfs from HHC to MHC
Published September 20, 2013Data Transformation of the Accounts Dimension Page 30 of 40
FINANCIAL SYSTEMSUMHS CONSOLIDATED REPORTING SYSTEM
416160 Hospitalists Prof-Rev 615370 Unrelated Business Income Tax
624814 Trfs from HHC to EVPMA
416175 Special Procedures-Outpat
615380 Security 624815 Non Mand Trf to ERF-Spon Non-F
416200 Tests & Treatments-Outpat
615410 Sub(K) - Portion Over $25K
624816 UMHS- Margin Sharing
416225 Occup Therapy Treatmnts-Outpat
615415 Sub-Award - Portion Over $25K
624817 Departmental Encumbrances-New
416250 Clinic Services-Outpat
615440 Sub(K) - Portion Under $25K
624818 Departmental Encumbrances-Adj
416275 Electrocardiogram(EKG)-Outpat
615445 Sub-Award - Portion Under $25K
624820 Mand Trf from ERF-Spon-Non-Fed
416300 Elctroencephalogram(EEG)-Outp
615500 Supplies-Instruct Materials
624821 Trsf fr MS/FGP to HHC for IT
416325 Physical Rehab Trtmnts-Outpat
615530 Recharged Overhead 624822 Trsf fr HHC to MS/FGP IT other
416350 Clinical Laboratories-Outpat
615560 Misc Supplies and Other 624825 Mand Trf to ERF-Spon-Non Fed
416375 Laboratories-Pathology-Outpat
615561 Lump Sum Advance 624830 Trf To Auxiliary Fund
416400 Radiology-Diagnostic-Outpat
615570 Musical Instruments 624831 Trfs to HHC from MS/FGP
416425 Radiology-Therapeutic-Outpat
615575 Interlibrary Loans of Books
624832 Trfs to HHC from M-CARE
416450 Anesthesiology-Outpat
615580 Single Use Access Databases
624833 Trfs to HHC from MHC
416475 Respiratory Therapy-Outpat
615585 Perpetual Databases 624834 Trfs to HHC from EVPMA
416500 Pharmacy Sales-Outpat
615590 Library Books 624835 Trsf Commit Fund w/in Dept Grp
416525 Home Care Services Revenues
615593 Bibliographic Records 624836 Trf from HHC to other UM Units
Published September 20, 2013Data Transformation of the Accounts Dimension Page 31 of 40
FINANCIAL SYSTEMSUMHS CONSOLIDATED REPORTING SYSTEM
416550 Operating Room-Services-Outpat
615595 Preserv of LibCollectMaterials
624840 Trfs from EVPMA to Med School
416575 Operating Room-Supplies-Outpat
615600 HSIP Coupon Expense 624845 Trfs from M-CARE to Med School
416600 Oper Room Casts & Mold-Outpat
615601 HSIP Coupon Expense - Contra
624850 Non-Mand Trf to M & E Reserve
416625 Patient Supplies-Outpat
615620 ITD Workshops & Supplies
624855 Mand Trsf to M & E Reserves
416640 Outpatient HOPD 615650 Copy Center Service 624870 Trf In-Endow Realized Gain
416650 Outpatient Observation Stay
615660 EDI Fees 624871 Trf Out-Endow Realized Gain
416675 Sale-Orth\Prosth Device-Outpat
615680 Group Expenditure Adjustments
624910 Trf From ERF-Spon-Federal
416700 Sales-Tax Exempt-Outpatient
615710 University Press 624930 S/L Matching To Federal Prgrms
416725 Miscellaneous Fees-Outpatient
615800 Commercial Dental Lab 624950 S/L Matching From Univ. Funds
416750 Cafeteria Sales-Outpat
615830 Government Relations 624970 Endowment Distribution
416775 Sundry Sales & Srvcs - Outpat
615860 Reimburs Empl Discount 625170 Indirect Cost Allocation
416800 Current Contract Adj-Outpat
615890 Wearing Apparel 625171 Indirect Cost Adjustment
416810 Current Contrctal Adj HmCrSvcs
615920 Bad Debt - Professional 625190 Indir Cost Chg-Lab Animal Med
416825 Estimated Outpatient Liability
615950 Honoraria 625191 Ind Cost Chg Adj Lab Animal Me
416850 Other-Adj-Outpat 615980 Surveys 625210 Indir Cost Chg-Pml Facilities
416875 Off Site Revenue 616010 Agency Fund Allocations 625230 Indir Cost Chg-Res Ves-Mysis
Published September 20, 2013Data Transformation of the Accounts Dimension Page 32 of 40
FINANCIAL SYSTEMSUMHS CONSOLIDATED REPORTING SYSTEM
416880 Off Site Revenue - Accrued
616040 Stationery Item 625250 I/C Chg-Tow Tk Indus Surc
417500 Non-Patient Revenue 616050 Engraving/Etching 625270 I/C Chgs-Indrl Srchg W Tnl
417520 Gross Revenue - Cancer Center
616070 Serv Unit Materials Recharged
625290 I/C Chg-Use Chg Equipment
417525 Gross Revenue-HHC 616100 Health Physics Supplies 625310 I/C Chg-Lab Animal Med-QA
417550 Capitation Revenue 616120 Per Capita Overhead 625330 Indir Cost Reversal
418200 Student Residence Housing Fees
616130 Administrative Reallocation
625350 Indir Cost To General Fund
418300 Aux Entrprs- Other Revenues
616131 Housing Distribution 625370 Indir Cost ITD-IFS & MTS Use
418400 Operating Interest Income
616220 Investmnt Adj To Tax Lot Basis
625350 Indir Cost To General Fund
418500 Inpatient Revenue 616225 Federal Income Tax Expense
625370 Indir Cost ITD-IFS & MTS Use
418600 Outpatient Revenue 616227 State Income Tax Expense
418700 Provisions And Adjustments
616230 Deferred Tax Expense
418800 Miscellaneous Patient Revenue
616310 Discount Earned
418900 Sales-Taxable-Inpatient
616340 Discount Lost
419000 Daily Rout Sev-Inten Care Unit
616370 Manual Close Write-Off
419100 Hosp-Funded Depreciation
616400 P-Card Clearing Account
419200 Faculty RVU Payments
616410 Student Org. Salary & Wages
Published September 20, 2013Data Transformation of the Accounts Dimension Page 33 of 40
FINANCIAL SYSTEMSUMHS CONSOLIDATED REPORTING SYSTEM
419205 Cancer Center WRVU 616420 Summer Camps-Benefits
419210 Radiology - WRVU 616430 Contract Srvs Nur Pat Sit
419215 PhD Services 616455 Transcription Services
419216 PhD Salaries 616460 Contractual Srvcs-Nursing
419220 Grad Med Ed Pmts to Med Sch
616465 Contract Nursing Bonus
419225 Admin Services 616470 M-Care Temp Employees
419226 Primary Care Admin Sal
616480 Respondent Costs
419227 Other Admininstrative Service
617000 Guarantee Payments
419230 Technical Services 617005 Sports Equipment
419231 Path Tech Services 617006 Sports Equipment - Adidas
419232 Anesthesiology Trsf 617010 Sports Supplies
419235 Patient Care Commitments
617015 Training Table Expense
419236 Primary Care Taxes 617020 Officials Fees
419240 Med Ctr Hosp/FGP Controllable
617025 Ushers & Game Personnel Srvs
419241 FGP Taxes 617030 Other Home Game Expenses
419242 PrimCareSalaries 617040 Other Post Season Expenses
Published September 20, 2013Data Transformation of the Accounts Dimension Page 34 of 40
FINANCIAL SYSTEMSUMHS CONSOLIDATED REPORTING SYSTEM
419243 InternMedHospitalist 617045 Sports Team Fundraising Exp.
419244 PrimaryCareMalpractice
617046 Booster Club Activity Expense
419251 Amb. Care Funds Flow
617050 Museum/Display Cases
419255 Billing Costs 617055 Facility Security
419256 FGP Reimburse Hospital Rent
617060 Marquee/Scoreboard Expenses
419257 Clinic Expenses Reim-Commodity
617065 Museum Artifacts
419258 Clinic Expenses Reimb-Payroll
617070 Facility Fertilizer&Chemicals
419260 Shared Srvc Clearing Bud Cat
617075 Facility Supplies
420100 Intrafund Transfers Plant Fund
617080 Vacation Board
420200 Trf of Endowment Distribution
618000 Dental Supplies
420250 Gain Distributed fr Endowment
618010 Optical Supplies-Contact Lens
420800 Trf From General Fund
618020 Optical Supplies
421000 Trf From Auxiliary Fund-Hosp
618050 Teeth
421005 NM Trsf - Med Sch 618100 X-Ray Film
421100 Trf From Auxiliary Fund
618150 Gases
421300 Trf Frm Maint & Equip Resrv Fd
618200 Laboratory Animals
Published September 20, 2013Data Transformation of the Accounts Dimension Page 35 of 40
FINANCIAL SYSTEMSUMHS CONSOLIDATED REPORTING SYSTEM
421400 Trf From ERF-Gift 618250 Laboratory Animal Care
421450 Transfer From ERF-Spon Non-Fed
618270 Animal Purchases ULAM ONLY
421500 Trf From Designated Fund
618271 Animal Care Per Diem ULAM ONLY
421600 Trf From Plant Financing
618272 Animal Care Services ULAM ONLY
421650 Transfer from Debt Services
618273 ULAM Managed Vet Svc Fee
421700 Trf From ISR 618274 ULAM Non-Managed Vet Svc
422000 Non-General Fund Cost Sharing
618300 Chemicals & Related Products
422100 Tsf From Aux Fd-Commercial Ppr
618325 Radioactive Chemicals
422200 Tsf From Hospital - Comm Paper
618350 Laboratory Supplies - General
422300 Tsf From ERF-Commercial Paper
618400 Pharmaceuticals
422400 Tsf From Design Fd-Comm Paper
618405 340B Savings
422500 Tsf From Gen Fund-Comm Paper
618450 Surgical/Medical Supplies
422600 Tsf Frm Constr Fnd-Commrcl Ppr
618500 Electronic Supplies
450001 Appropriation Faculty Salaries
619000 Site Visits
450002 Appropriation Staff Salaries
619050 Outsourcing
450003 Approp Ofc, Svc & Other Sal
619100 Public Relations
Published September 20, 2013Data Transformation of the Accounts Dimension Page 36 of 40
FINANCIAL SYSTEMSUMHS CONSOLIDATED REPORTING SYSTEM
450004 Approp Fringe Benefits
619150 Marketing Material
450005 Appropriation Financial Aid
619200 Employee Relations
450006 Approp Supplies and Other
619250 Health Exp UM Capitation
450007 Appropriation Equipment
619260 Hlth Exp-Physician UM Cap
450008 Yearend Budget Adjustment
619270 Hlth Exp-Mental Hlth UM Cap
450010 Appropriation Adjustment
619280 Hlth Exp-Other UM Cap
450100 Trsf Approp Faculty Salaries
619300 U Of M CDR Capitation
450200 Trsf Approp Staff Salaries
619350 Health Exp-NonUM Capitation
450300 Trsf Approp Ofc, Svc & Other S
619360 Hlth Exp-Phys non-UM Cap
450400 Trsf Approp Fringe Benefits
619370 Hlth Exp-Mntl Hlth non-UM Cap
450500 Trsf Approp Financial Aid
619380 Hlth Exp-Other non-UM Cap
450600 Trsf Approp Supplies and Other
619400 Health Expense-Inpatient FFS
450700 Trsf Approp Equipment
619410 Hlth Exp-Specialty FFS
450750 GF Appropriation Defer/Rec
619415 Hlth Exp-Outpatient FFS
450800 General Fund Roll-up Adjust.
619420 Hlth Exp-Plan Paid FFS
451100 Trsf Approp Adjustment
619430 Hlth Exp-PCP FFS
Published September 20, 2013Data Transformation of the Accounts Dimension Page 37 of 40
FINANCIAL SYSTEMSUMHS CONSOLIDATED REPORTING SYSTEM
460001 Allocation 1 619440 Hlth Exp-Member Reimbursement
460002 Allocation 2 619450 Provider Incentive Expense
460003 Allocation 3 619460 Primary Care Support
460004 Allocation 4 619500 Hlth Exp-Prescription
460005 Allocation 5 619550 Hospital Fee For Service
460006 Allocation 6 619600 Health Expense-Pharmacy UM Cap
460007 Allocation 7 619650 Capitated Direct Med Exp
460008 Allocation 8 619700 Direct Medical Fee For Srv
460009 Allocation 9 619750 Clinical Expense
460010 Allocation 10 619760 Medical Surveillance Services
460011 Allocation 11 619800 Overhead Programs
460012 Allocation 12 619850 Overhead Referring Physician
460013 Allocation 13 619900 Med Ctr Uncontrollable Ovrhead
460014 Allocation 14 619901 Primary Care Expense
460015 Allocation 15 619902 Ph D Faculty Expense
460016 Allocation 16 619903 Administrative faculty expense
Published September 20, 2013Data Transformation of the Accounts Dimension Page 38 of 40
FINANCIAL SYSTEMSUMHS CONSOLIDATED REPORTING SYSTEM
460017 Allocation 17 619904 Technical - Consulting Svcs
460018 Allocation 18 619905 GME Payment (Grad. Med. Educ.)
460019 Allocation 19 619906 Institutional Overhead Expense
460020 Allocation 20 619907 Payment for Central Support
460021 Allocation 21 619908 Med Ctr Controllable Overhead
460022 Allocation 22 619909 Cancer Center WRVU
460023 Allocation 23 619910 Radiology - WRVU
499998 Closed Or No Activity 619911 East Ann Arbor Margin Sharing
619912 Prim Care Admin Sal
619913 Amb Care Funds Flow
619914 Billing Costs
Published September 20, 2013Data Transformation of the Accounts Dimension Page 39 of 40