Generally, you may use a p-card to purchase items except for any of the items below:
Corresponding General Ledger Accounts (GLs)
The list of above items don’t all have a 1-1 correspondence, but if you find yourself using any of the GLs below to categorize your purchase, most likely, it’s not allowed on your card (and another method of payment should be used for that thing the future):
- All services, including consulting, professional, or temporary services (but not including uniform rentals or cleaning): 420226, 420262, 420300, 420301, 420362, 420363, 420710
- Alcohol: 421205
- Chemicals (excluding dry ice): 420128
- Gases and gas cylinders: 420182
- Gifts, gift certificates, or greeting cards for life events such as birthdays/retirement: 420318
- Fire extinguishers: 420336
- Flowers and plants: 420318, 420166 (if being used for indoor floral arrangements)
- Furniture: 421827, 421818
- Live animals: 420104
- Major equipment (equipment and furnishings with an acquisition cost of $5,000 or more): 421818
- Minor equipment (equipment and furnishings between $1,000 and $4,999): 421827
- Precious metals: 420296
- Rentals (of any kind): 421833
- Radioactive material: 420129
- Respirators and protective masks: 420336
- Travel, including airfare, hotels, and out of state conference registrations): 420050, 420166, 420060, 420070, 420071, 420080, 420081, or 420090
So what is allowed?
Within reason, if what you need to buy is not on the above lists, it’s allowable. Our guides on choosing between the right purchase methods and may also be helpful, but reaching out to the team at dmse-pcard@mit.edu is always welcome!
Related articles:
- Commonly used GLs — Not just a GL list! This page also provides an overview of the most commonly purchased items on a p-card, through Buy2Pay, and by RFP. If you need more detail on what goes where, this is your one-stop-shop!
- Choosing the right purchasing method — A simplified, visual guide for what payment system to use for which item or service you’re trying to get!
- How do I complete a travel expense report? — In addition to the details below, this page provides a little more detail on the difference between a “local trip,” and one including airfare and hotels.
- Commonly confused GLs — It can be a guessing game to figure out the difference between 2 or more similar GLs. Here are a handful of the most confusing ones and when to use them! For all methods of purchase.
What about tax?
As MIT is a tax-exempt institution, tax should not be charged on transactions in 30 states; if it is, a refund should be sought. See Guide to tax exemption at MIT for additional information on requesting tax exemption before and after a purchase is made.
Powered by