Commonly used GLs – DMSE Finance

Review the list below to select the most appropriate g/l for your purchase.

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This is not a complete list!

Some of the g/ls below are commonly confused with others on the list, or are often used inappropriately. Additionally, G/Ls do not always account for gray areas and a purchase may fall under several options. In all situations, please use your best guess.

If none of the g/ls below are appropriate, here is a complete list of g/ls with their description (VPF links may need to be accessed twice to load the correct page. Please make sure you are signed in). A quick way to navigate this list is to use CTRL + F (or CMD + F on a Mac) and type in a keyword, such as award, or entertainment. You can then sort through a list of results that will likely be close to what you’re looking for.

If you’re unsure which one to use, use your best guess!

(That said, you should also check out the list of Commonly confused GLs ).

Transactions are reviewed by the department after documentation is submitted and corrected for errors. That said, we will reach out if we see you are making the same mistake frequently.

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Do not leave GLs blank. Submissions (requisitions, p-card forms, etc) with blank or unspecified g/ls will be returned for your completion.

Commonly used p-card g/ls

G/L	NAME	USE	ADDITIONAL NOTES
420258	Office supplies, including file folders, paper clips, stationary, and other office related purchases that are not food.	Can be used for office furnishings and equipment under $1,000.	Only allowable on research when the justification specifically ties into the statement of work; should not be used for supplies for an office, but for supplies for the project itself.
421000	Meetings - Food & Beverages	Use for the purchase of all food and/or beverages associated with a meeting. To be considered a meeting, it must include a non-MIT participant and have an agenda.	Not allowed on federally sponsored projects unless allowed by the specific award.
421200	Food	Purchases of all food and beverages for MIT activities & events that are not meetings. Used for groups of all MIT affiliates, or meals without any academic agenda. Also used for coffee deliveries, water subscriptions.
421010	Meetings - Materials & Supplies	Use for materials and supplies purchased for meetings.	Allowed on federal awards unless not allowed by the specific award terms.
420214	Lab supplies	Includes glassware.
421900	Computer supplies & peripherals	Use for computer supplies and computer equipment with costs less than $1,000	Costs over $1000 but under $4999 should use 421827, Equip/Furniture-Minor and are not allowed on the p-card.
421920	On-Line/Cloud Services	Use for online subscriptions or third-party internet or other on-line services. Examples: Evernote, Dropbox
421925	Software	Expenditures for purchased computer software including operating systems and applications. Examples: Adobe Photoshop, 3D modeling software	The original operating system purchased with a computer is part of the computer purchase.
420920	Postage Mailing and Shipping	Used for the costs of postage, mailing, and shipping. Can be for US Mail or another carrier (UPS, DHL, et cetera).	Not for use for destinations outside of the US.
420921	International Mail	Postage or related fees for items addressed to countries outside the U.S.
421753	Non-IS Telephone & Network Charges	Used for payments made directly to phone vendors, or for reimbursement of MIT staff who maintain a phone line at home for MIT purposes.
420140	Conference Expenses	Fees paid for attendance by MIT employees at conferences held outside of MIT.	Do not use for expenses related to the cost of conferences offered by MIT; instead use one of the two below, as appropriate.
420344	Seminar/Workshop/Conference Costs	Costs of seminars, workshops, and other special event programming offered by MIT.
420131	Prof Development/Training	Expenditures for professional development, including conference fees, training classes (MIT or non-MIT), seminars.

Commonly used Buy2Pay G/Ls

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For services purchased through Buy2Pay, keep in mind that Service Contracts is defined as "Maintenance contracts on office, lab, scientific, and shop equipment," while Contract Services is more generally defined as "Purchased services (not including temporary services, professional services, legal services).” The Service Contracts g/l will be correct in a majority of cases.

G/L	NAME	USE	ADDITIONAL NOTES
420258	Office supplies, including file folders, paper clips, stationary, and other office related purchases that are not food.	Can be used for office furnishings and equipment under $1,000	Only allowable on research when the justification specifically ties into the statement of work; should not be used for supplies for an office, but for supplies for the project itself.
420214	Lab supplies	Includes glassware
420128	Chemicals
420232	Mechanical Components	Expenditures for equipment or other research or teaching applications
420160	Electrical Components	Expenditures for electrical for equipment or in other research or teaching applications
421818	Equip/Furniture Major	Capitalizable equipment and furnishings with an acquisition cost of $5,000 or more
421827	Equip/Furniture Minor	Equipment and furnishings between $1,000 and $4,999
421900	Computer supplies & peripherals	Use for computer supplies and computer equipment with costs less than $1,000	Costs over $1000 but under $4999 should use 421827, Equip/Furniture-Minor
421925	Software	Expenditures for purchased computer software including operating systems and applications

Commonly used RFP G/Ls*

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RFP G/Ls commonly include all of the G/Ls above in addition to those in the following table

G/L	NAME	USE	ADDITIONAL NOTES
421600	Trucking and Automotive	For cabs, taxis, and ride sharing services, such as Uber or Lyft
421318	Fees - Government
420137	Honoraria/Speaker Fees
420166	Entertainment	For costs of various forms of entertainment (for example, tickets to shows or sports events, meals, lodging, rentals, transportation, and gratuities). Also for indoor floral arrangements, regardless of the purpose of the function.	An unallowable GL account -- may not be charged to federally sponsored projects.
420318	Recreation Related Expenses	Used for expenses relating to employee morale, such as holiday parties, flowers for sickness or bereavement, equipment or supplies for office sporting or picnic events, and similar items.	Limited by MIT policy to $15 per employee per year from general funds. This is an unallowable GL account -- may not be used on federally sponsored cost object
420319	Prizes & Awards-Other		For prizes and awards subject to income tax, use 400800, "Prizes & Awards Compensation". This is an unallowable GL on research
420321	Rewards & Recognition	For costs of non-taxable rewards & recognition for support, research, and administrative staff	Do not use for prizes and awards for faculty and students, use 420319. For taxable rewards & recognition, use 400800.
420323	Rewards & Recognition-Food

Which G/Ls should I avoid using?

See What G/Ls should I avoid? to access the full list of general ledger accounts that should be avoided.