Sales of Services (COA)

Contra-revenue accounts that will carry a debit balance and roll to sales & services on the operating statement.
434101	Sales & Services - Bad Debt Offset
434102	Sales & Services - Allowance
434110	Household & Cleaning Sales & Services
434110001	Laundry Sale/Service
434110910	Household & Cleaning Sales & Services - Inside Sales	To record intra-agency household and cleaning sales.
434110920	Household & Cleaning Sales & Services - Outside Sales	To record inter-agency and other outside household and cleaning sales.
434120	Transportation Sales & Services
434120001	Transportation - Aviation Services
Communication & Data Processing Sales & Services
434131	Telephone/Telecommunication Sales & Services
434131001	PBX Equipment Sales
434131002	Voice Messaging/Response
434131003	Centrex Station Equipment
434131004	Key System Equipment Sale
434131005	E-Rate SLC
434131006	E-Rate Clients
434131007	Vendor Direct Sales
434131008	Federal Funds Participation Refund	To record the portion of revenues collected that are refunded under the Federal Funds participation program; this identifies Federal refunds for audit purposes and the portion of receipts that were over collected for agencies receiving federal funds.
434132	Computer Sales & Services
434132001	Data Processing Service
434132002	Data Processing Training
434132003	Data Processing Services-Fed Financial Participation Refund	To record refund of federal dollars to customers when there has been over-collection of revenues.
434132004	Remote government access
434133	Postage, Freight & Deliveries Sales & Services
434134	Printing, Binding & Duplicating Services
434134001	Electronic Copies
434134002	Electronic Screen Prints
434134910	Printing, Binding & Duplicating Services - Inside Sales	To record intra-agency printing, binding, and duplicating services sales.
434134920	Printing, Binding & Duplicating Services - Outside Sales	To record inter-agency and other outside printing, binding, and duplicating services sales.
434139	Other Communication Services
434140	Maintenance & Repair Services
434140001	Parts Sales
434140002	Labor Sales
434140003	Gasoline Sales
434140004	Maintenance/Repair - Motor Vehicles
434140005	Maintenance/Repair - Machinery & Equipment
434140006	Renovations-Facility Management
434150	Food & Vending Sales & Services	Includes revenue from vending commissions.
434150001	Food/Vending Sales - Employee Meals
434150002	Highway Vending
434150003	Federal Vending
434150004	Concession Stand Sales
434150005	Special Diet Sales
434150006	Sale of Food/Provisions
434150007	Refreshments (Taxable)
434150008	Concession Sale - Set Aside
434150009	Catering Services
434150910	Food & Vending Sales & Services - Inside Sales	To record intra-agency food and vending sales.
434150920	Food & Vending Sales & Services - Outside Sales	To record inter-agency and other outside food and vending sales.
434160	Professional Services
434160001	Temporary Solutions
434160002	Administrative Fees
434160003	Services/Federal Contracts
434160008	Court Reporter Services
434160111	Bond Sale Cost Reimbursement
434160121	Bond Approval Fees
434160122	NC Capital Facilities Finance Agency Fee
434160123	Special Services Fees
434170	Utility Sales & Services
434170001	Utilities - Water
434170002	Utilities - Water/Sewer Connection
434170003	Utilities - Sewer
434170004	Utilities - Fuel
434180	Agricultural & Forestry Sales & Services
434180001	Sale of Buildings
434180002	Sale of Timber
434180003	Sale of Right of Way
434180004	Sale of Pinestraw
434180005	Soil Conservation Service
434190	Other Sales of Services
434190001	Custody and Security Services
434190002	Other Sales - Agencies fail to readvertise
434190003	Other Sales - Equipment
434190004	Other - Equipment Usage Fees
434195	University/College Auxiliary Sales & Services
434196	Sales Commissions