What is the general rule of thumb when selecting an expense account code?

 
  1. The account should be specific to what is being purchased, not why.  
  2. Conversely, the fund should describe the function or university mission served by the item (e.g., instruction, research, administration). 

    When more than one logical account exists, always choose the more specific account. 

The Expense Account Code List includes a list of fixed assets and other expense accounts, and the Expense Account Code Descriptions provide examples of when to use specific accounts.

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