UMHS CONSOLIDATED REPORTING



Data TransformationAs 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 UMHS CONS.Payroll AccountsEach individual payroll account is split by earnings code. A suffix of ‘REG’, ‘OT’, ‘SPL’ or ‘TEMP’, is used to identify each payroll category.’Indirect Cost – FederalAll indirect cost accounts within fund group FG0015 (currently only fund 25000) are moved to Indirect Cost - Federal Account Group. Federal Indirect Cost accounts will have a suffix of ‘F’. Indirect Cost – Non FederalAll indirect cost accounts within fund group FG0016 (currently only fund 25000) are moved to Indirect Cost – non Federal Account Group. Non Federal Indirect Cost accounts will have a suffix of ‘NF’. Operating GiftsFor all accounts in the Account Group ‘Gifts Income’, activity in Fund 30000 will remain in Operating Revenue as Operating Gifts. Operating Gift accounts will have a suffix of ‘OG’.??????? Endowment GiftsFor all accounts in the Account Group ‘Gifts Income’, activity NOT in Fund 30000 or Fund Group 14 – Fixed Asset and Debt Service (8xxxxx Funds) will move to Non-Operating Income as Endowment Gifts. Endowment Gift accounts will have a suffix of ‘EG’.Construction/Capital GiftsFor all accounts in the Account Group ‘Gifts Income’, activity in Fund Group 14 – Fixed Asset and Debt Service (8xxxxx Funds) will move to Non-Operating Income as Construction Gifts. Construction Gift accounts will have a suffix of ‘CG’.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 chartfields. There is a slight difference between the Hospital, Medical School, and EVPMA. The table below shows the logic behind the system created journal entry that is booked during 4th business day of the month by ITS. HospitalChartfield CriteriaSystem Created Journal EntryDebitCreditAccountDepartmentFundsAccountDeptIDFundAccountDeptIDFundUM_CIP_ACCOUNT/Capitalized (310000–368999, 403900, 994000) (UM_PLANT_ORGS/HOSPITAL)800001717003300008650061441033000086500UM_CIP_ACCOUNT/All_Expense (310000–368999, 403900, 994000) (UM_PLANT_ORGS/HOSPITAL)805001717003300008650061441033000086500UM_CIP_ACCOUNT/All_Expense (310000–368999, 403900, 994000) (UM_PLANT_ORGS/HOSPITAL)815001717003300008650061441033000086500UM_CIP_ACCOUNT/All_Expense (310000–368999, 403900, 994000) (UM_PLANT_ORGS/HOSPITAL)825001717003300008650061441033000086500Medical SchoolChartfield CriteriaSystem Created Journal EntryDebitCreditAccountDepartmentFundsAccountDeptIDFundAccountDeptIDFundUM_CIP_ACCOUNT/Capitalized(230000–309499, 570000, 678600, 997000-997499, 997501-997999)(UM_PLAN_ORG/MED_SCHOOL)800001717009970008600061441099700086000Listed below are the Accounts used for recording capital transactions in the general ledger on capital fund; 80000,80500,81500,82500,86000,86500. Revenue Account??Expense Accounts??Expense Accounts (con't)?400100State Appropriation?600000Fin Aid-Univ Grant?619915FGP Reimburse Hospital Rent400110SFSF-Nonoperating?600010Scholarship/Grant - UG Res?619916Clinic Expenses Reimb400111SFSF-Capital??400200University Application Fees?600020Scholarship/Grant - UG Non-Res?619917Admin Services400300University Course Fees?600030Fellowship/Grant - Grad Res?619918PathTechSvcs400400University Registration Fees?600040Fellowship/Grant - Grad NonRes?619919Int Med Hosp400500Tuition?600050Fellowship/Grant - Grad ProRes?619920PrimCareMalpr400525Tuition Bad Debt?600070Fellowship/Grant-GradProNonRes?619921Ph.D Svcs400550HRD Catalog Course Revenue?600080StipNonDegCand,PostDoc,ResFel?619925Med Sutures/Wound Clos Supply400575HRD Custom Course & OD Revenue?600110Stipend - UG Res?619935I.V. Solution/Sets400600Other Student Fees?600120Stipend - UG Non-Res?619936I.V. Sets and Tubing400650Forfeited Enrollment Deposits?600130Stipend - Grad Res?619950Research Patient Care400655Under Grad Application Fees?600140Stipend - Grad NonRes?619960Clinical Research Pro Fees400660Election Fees?600150Stipend - Grad ProRes?619975Med Instruments &Surg Supplies400665Orientation Fees?600170Stipend - GradProNonRes?619976Cadaver400700Scholarship Allowance?600200Fin Aid-Mich Grant?619980Medical Surgical Implants405000Priv/Fam Fdns Or Char Trts?600400Fin Aid-Dental Mich Grant?619981Clinical Programs405075Gifts Processed in DART?600600Fin Aid-MI Adult Parttime Grnt?619982Overhead Transfer - Radiology405080UMHS Non Operating Gifts?600800Fin Aid-MI Educ Opp Grant?619983Implants, Biological/Tissues405150Gifts By Will (Bequests)?601000Fin Aid-MI Comm Coll Scholar?619984Implants, Cardiothoracic405200Restricted Gifts Construction?601200Fin Aid-MI Scholar Award?619985Implants, Electrophysiology405210Accrued Gift Revenue?601400Fin Aid-MI Competitive Sclrshp?619986Implants, General405225Gifts - Special Handling?601600Fin Aid-Mich Annual Giving?619987Implants, GI/GU405300Gift Receipts - Control?601800Fin Aid-Met?619988Implants, Intervt. Cardiology405350Underwriting Gifts?602000Fin Aid-Architecture MI Grant?619989Implants Neurological405351Underwriting - Business?602200Fin Aid-Architecture Grant?619990Implants, Opthymology405352Underwriting - Nonprofit?602400Fin Aid-Dental Univ Grant?619991Implants, Orthopedic405353Underwriting - State Colleges?602600Fin Aid-Supplemental EOG?619992Implants, Otolaryngology405375Religious Organizations?602800Fin Aid-Um Achievement Award-I?619993Implants, Plastics405450Trusts By Will?603000Fin Aid-Scholar Recog Award?619994Implants, Spine405525Living Inds-Trust-Voluntary Tr?603200Fin Aid-Um Achievemnt Award-CC?619995Implants, Vascular405600Misc Sources Voluntary Trsfr?603400Fin Aid-Regents/Alumni Scholar?620000General Insurance405620Gift in Kind?603600Fin Aid-Amer Indian Grant?620010Insur. Loss - Curr Yr Incurred405625Gifts from Other Organizations?603800Fin Aid-Pell Grant?620011Insur. Loss - Curr Yr Act. Adj405675Federal Cost Reimbursable Rev?604000Refundable Schlrshp/Flwshp Adj?620012Insur. Loss - Prior Yr Incurrd405750Federal Fixed Price Revenue?604200Fin Aid-Nat Merit Schlrshp?620013Insur. Loss - Prior Yr Act Adj405825Federal LOC Revenue?604400Fin Aid-Detroit Compact?620014Insur. Loss - Discount Curr Yr405900Fed Grants Revenue Non-LOC?604600Fin Aid-Wade McCree?620015Insur. Loss - Discount Pr. Yr405975LOC Revenue Adjustment?604800Fin Aid-OFA Grant?620030Risk management Premium Rebate406025Other Non-Federal Spon Revenue?605000Fin Aid-Federal Grant?620040Veritas Premium Rebate406050Publicly-Held Corp Inv Revenue?605200Fin Aid-Perkins Loan?620050Malpractice Insurance406125Professional Fdns Inv Revenue?605400Fin Aid-Health Prof Loan?620060Claim Recovery - Commercial406200Corp Fdns Invoiced Revenue?605600Fin Aid-Private Schlrshp?620070Claim Recovery - Trust406275State Build Authority Revenue?605800Fin Aid-Private Loan?620080Claim Recovery - Captive406350Misc Sources Invoiced Revenue?606000Refundable Schlrshp/Flwshp?620090Insurance Deductible406351Revenue Reim FICA - Non-Fed?606200Faculty Awards, Misc Form X?620100Hlth Exp-Reinsurance406352Rev. Reimb Hlth Ins - Non-Fed?606400NRSA Stud Aid-Degree Candidate?620110Insurance Premium Expense406353Rev. Reimb Other Ben - Non-Fed?606600NRSA Scholar/Flwshp Non-Degree?620120Worker's Comp Claim Exp.406400SFSF-Nonoperating?606800Non-Rfndbl Schlrshp/Flwshp?620121Medical Case Mngment Expenses406401SFSF-Capital?607000Rfnd Only Schlrshp/Flwshp?620125Non-Occ Claim Expense406402Federal Pass Thru-Capital?607200Dir Stafford Loan-Subsidized?620130Property Claim Expense406425State Agency Grants\Contracts?607400Dir Stafford Loan-Unsubsidized?620140Liability Claim Expense406500Local Gov't Grants/Contracts?607600Direct Plus Loan?620150Insurance Claim Recovery406575Foreign Funding?607800Rfnd Only Schlrshp/Flwshp Adj?620160Claims Adjustment Expenses406650Prof Foundation Gifts?608000Stipend Non-Degree Candidates?620200Rebill Credit406725Grants & (K's) Misc Source-PBR?608200Stipnd Non-Deg Cand Inelig F/B?620210Nursing MNA Reg Rebill406800Yearend NonFed Rev Adj-Rec'ble?608300Stipend Non-Degree Foreign Can?620220Nursing NA OT Rebill406801Yearend NonFed Rev Adj-Deferra?608400Stipend-House Officer Fellow?620230Nursing MNA Reg Bonus Rebill406875Publicly-Held Corp Gifts?608600Stipends Degree Cand Spon Stud?620231Nursing MNA Temp Bonus Rebill406950Closely-Held(P/P) Corp Gifts?608700StuPubs-Stipend ScholarshipPmt?620240Nursing MNA Temp Rebill407025Corp & Comp Fdns Gifts/Grts?608701StuPubs-Goal Att Schol Pmt?620250Chairman's Tax407100Priv/Fam Fdn Or Char Trst Inv?608702StuPubs-Sales Scholarship Pmt?620251Rebill SOD Overhead407175State Approp Rev - Construct?608800Direct Applicat By Fin Aid Ofc?620252Rebill DFA Indirect Oper Exp407250Yearend Fed Rev Adj-Receivable?609000IRS Rptd Stipd-Forgn Enroll?620253Rebill Institutional Rmbrsmnt407251Yearend Fed Rev Adj - Deferral?609200IRS Rptd Dir Applied-Foreign?620260Contract Nursing Rebill408000Interest Income?609400IRS Rpd Stipd-Forgn Enrl & Reg?620261Contract Nursing Bonus Rebill408100Interest Income On Mortgages?609600Tuition Non-Degree Candidates?620272Rebill Postage Exp408200Unrealized Gain/Loss On Invest?609800Non-Rfndbl Schlrshp/Flwshp Adj?620280Office Regular CSR Rebill408250Unrealized Gain on Pool Endow.?609810Grant-In-Aid Books and Supp?620290Office Temp CSR Rebill408300Univ Invest Pool Income Alloc?610000Bldgs - General Contracts?620291Office Overtime CSR Rebill408301Univ Invest Pool Income Adjust?610025Bldgs - Floor Structure?620300AH Tech CSR Rebill408400Realized Gain/Loss on Inv?610050Bldgs - Floor Cover?620310AH Tech Temp CSR Rebill408401Withdrawal Gain/Loss?610075Bldgs - Foundation?620344Rebill Telephone Exp408450Endowment Gain Distribution?610100Bldgs - Frame?620416Rebill Supply Expense408500Endowment Appreciation?610125Bldgs - Walls Exterior?620420Rebill Imaging Disk Grwth408700Investment Income?610150Bldgs - Roofs Structure?620430Rebill Imaging Disk Rplc408701Income from Funds in Trust?610175Bldgs - Roof Cover?620488Rebill Plant Expense408702Inc from Uncon Joint Ventures?610200Bldgs - SOM ODC Fees?620500Rebill Plant Hsptl Shop408703Life Insur. Income Adjustment?610225Bldgs - Site Preparation?620560Rebill Contract Svc Exp408704Endow Int Earnings Accrual?610230Bldgs – Furniture?620632Rebill Food Expense408705Income from Sale of Subsidiary?610250Bldgs - Heat / Vent / Air Cond?620650Rebill Public Safety Expense408706Interest Rate Swap Gain/Loss?610275Bldgs - Elevators?620701Rebill Clin Exp Reimb-Payroll408750Endowment Income Distribution?610300Bldgs - Fire Protection?620704Rebill Medical Supply Exp408800Investment Income-Accrued?610325Bldgs - Lighting & Electrical?620705Rebill Clinic Exp Reimb Comm408900Investment Income-Security Inv?610350Bldgs - Piping & Plumbing?620706Rebill Rent Expense409000Investment Expense?610375Bldgs - Const/Exterior?620707Rebill Billing Office Exp410000General Recharge Revenue?610400Bldgs - Architect?620720Capital Funding Allocation410025BOR Recharge Revenue for B & F?610425Bldgs - Architect Internal?620750Rebill Compliance410026DPSS Recharge Revenue?610450Bldgs - Fees?620751Rebill Dept Commit for Svcs410040MHealthy Wellness Prgm Rchrg?610475Bldg - Contractor Retentions?620752Rebill Hospitalists Supt Agrmt410050Premium Revenue - Internal?610500Bldgs - Const/Interior?620753Rebill Support for Services410051Returned Premiums?610525Bldgs - Invest Inc Bonds Prds?620754Rebill for Dept Prjct Support410052Ceded Written Premiums?610550Bldgs - Capitalized Intrst Exp?620755Rebill Srvcs - Patient Billing410053Change in Prepaid Reinsurance?610575Bldgs - Legal & Admin Expense?620756RB Primry Care Phys Admn Supt410060Change in Unearned Premiums?610600Bldgs - Telephone Installation?620757Rebill Srvcs for Offsite Labs410100Copy Machine - Internal?610625Bldgs - Federal Funding?620758Rebill Prmry Cr Phys Sal Supp410200Telephone - Internal?610630Construction-Stores Billings?620759Rebill Admin Faclty Salry Supp410300Postage - Internal?610650Asbestos Removal?620760FGP/ACS Integration Adj Rebill410400Unit Designated - Internal?610675Arch & Engin Svc-L & LI?620761CS Provider/ Physcn Supp Rebil410410Merchndse Concessions-Internal?610700Plant Supervision For L & LI?620762ACS Margin Improv Sharing Rebl410415Rental Revenue-Internal?610725Other Land Improvements?620763UMHS Malpractice Support410420Usage Rev/Green Fees-Internal?610730Roads / Driveways / Walks?620764Inter-UMHS Payments410425Golf Cart Rental Rev-Internal?610735Landscaping?620776Rebill Pharm Supp Exp410430Membership Revenue-Internal?610750Land/Building Purchases?620800Rebill Virtual Server Svc410435Other Facility Rev-Internal?610900Info Tech - Capital Expenses?620801Rebill Virtual Desktop Srvc410500Project Supply Cost - Internal?610910Info Tech-Capitalized Salaries?620802Rebill Value Storage410550HRD Catalog Course Revenue?611000Telephones & Accessories?620803Rebill Mainstream Storage410575HRD Custom Course & OD Revenue?611005Telephone Network Fees?620804Rebill - HPC Service410600Laundry - Internal?611010Telephone Admin Fees?620848Rebill Hospital Laundry410601Medical Inn - Internal?611015Telephone Calling Card?620849Rebill Campus Laundry410610MCARE POS Payments - Internal?611020Telecom Installation Fee?620850Rebill SRC Network410615Graduate Care Pmts - Internal?611025Telephone Auth. Code Fees?620860Rebill Dental Stores410620MCARE Payments - Internal?611050Telephone Service/Repair?620900Plumbing Contractor410700Indirect Cost - Internal?611100Telephone Equipment Rental?620910Plumbing Labor410750Gate Revenue - Internal?611150Cellular Phone?620912Boiler Contractor410800Institution Overhead - Int.?611200Pagers?620914Boiler Labor410900Revolving Balance - Internal?611250Long Distance?620916Boiler Supplies411000Project Labor Cost - Internal?611300Local Phone Calls?620918Carpentry Contractor411100Project FB Cost - Internal?611350Facsimile?620920Carpentry Labor411101Pharmacy Supplies - Internal?611400Remote Locat ITCom?620922Carpentry Supplies411200Project Temp Salary - Internal?611450Service Requests ITCom?620924Mason Contractor411300Gain Sharing Proceeds?611475Voice Services ITCom?620926Mason Labor411400Patient Care - Internal?611500Local Charges ITCom?620928Mason Supplies411410Patient Care-RVU-Internal?611550Equip,Line,Feature Rntl ITCom?620930Plasterer Contractor411500Primary Care Reimb. - Internal?611600Long Distance Calls ITCom?620932Plasterer Labor411600Ph.D. Faculty Reimb. - Int.?611650Centrex Equip,Line,Feature Rtl?620934Plasterer Supplies411700Phys. Admin Svcs Reimb - Int.?611700Telecom Svc (Not Incldg Umtel)?620936Paint Contractor411800Fixed Transfers - Internal?611800Backbone Data Circuit & Svcs?620938Paint Labor411810Other Reimbursements from HHC?611801Affiliate Data Circuit?620940Paint Supplies411820Billing Reimbursement?611802Dial-In Lines?620942Mover Contractor411900Receivable Proceeds - Internal?611803Tail Circuits?620944Mover Labor412000Primary Care Subsidy - Int.?611805NOC Service Recharge?620946Mover Supplies412100Teaching & Admin - Internal?611806Surcharge Dial-In Svcs(Global)?620948Electrician Contractor412102Institutional Dev. - Internal?611807Surcharge Dial-In Svcs (800)?620950Electrician Labor412200Capitation Income - Internal?612100Computer Software?620952Electrician Supplies412220Document & Imaging Recharge?612110Business Software Maintenance?620954Trade & Maint Supplies412300Labor Recovery - Internal?612120Demo Software Production Cost?620956Window Cleaning412400Recovery W/O Labor - Internal?612150Computing Operations?620958Carpet Cleaning412500Inventory Recovery - Internal?612200Computing Processing?620960Residential Cleaning412550Steam Sales - Internal?612230Database Purchase & Rental?620962Flooring412600Electric Sales - Internal?612300Computing Signon?620963Pest Control412625Chilled Water Sales - Internal?612350Computer Programming?620970Rebill Custodial Expense412650Boiler Service - Internal?612400Data Processing?620972Rebill Security Expense412700Water,Sewer & Storm - Internal?612440OIT Server Fees?621000Maintenance Contracts412750Natural Gas Sales - Internal?612445OIT Digital Learning?621001Instrumentation Contracts412800Fuel Oil Sales - Internal?612500CATI/CAPI Programming Service?621002Mechanical Maint Materials412850LP Gas Sales - Internal?612550Micro Consulting Services?621003Mechanical Maint Contracts412900Parking Permit - Internal?612600Data Management Services?621004Instrumentation Materials412905Board Revenue - Internal?612700Rack & Server Utilization Expe?621005Structural: Contractors & Repr412910Sundry Revenue - Internal?613000Athletic Fees?621010Plant Work Request - Materials412915Conference Meals - Internal?613005GradCare Referral Payments?621011Engr Customer Proj Mat412916Conference Lodging - Internal?613010M-Care Referral Payments?621012Engr Infrastructure Proj Mat412920Gratuity - Internal?613100Subject Fees?621013Engr Maint Project Mat412930Off Site Revenue - Internal?613101Subject Expense Reimbursement?621014Engr Energy Project Mat412940On Site Revenue - Internal?613102Human Subject Incentives?621030Plant Operations412950China - Internal?613103Other Human Subject Expenses?621060Grounds Maintenance412960Setup - Internal?613105Payment for Student Fees?621061Snow Removal Materials412970Flowers & Decor - Internal?613110Readers' Fees?621062Snow Removal Contractors412980Room Revenue - Internal?613115HRD Catalog Course Fee?621070Landscape Arch & Materials412990Equipment Rental - Internal?613120Series Editor Fees?621071Horticultural Materials413100Indirect Cost Recovered?613125HRD Custom Course & OD Fees?621072Forestry Materials413200Indirect Cost Recov Reversal?613130Misc Author/Editor Fees?621073Turf Maintenance413220Open Account for use?613135Photo / Electronic Media Srvcs?621090Maintenance & Repair413250I/C Rev Trsf Fr Sponsored Prog?613140Fees for Distributed Titles?621100Safety Equipment & Supplies413275Fed Gov't Trsf from Spons Prog?613145Animal Quarters Fee?621106Testing Equip Material/Repairs413300Toll Call Reimbursement?613150Royalty Expense?621110Insulation Materials413305Transcript Fee?613155MCard Fees?621130Insulation Contractor413310Other Student Revenue?613160Sales Commissions?621145Construction Activity413320Board Revenue - External?613170Award Entry Fee?621151Elevator Maintenance413340Sundry Revenue - External?613171ISDN/Studio Rental?621157Landscape Architecture L&M413341Non-Enrolled Fee?613172Wire/Draft Services?621158Grounds Labor and Materials413342M-POS Payments?613173Program Fees?621159Grounds Garage L&M413343GradCare Payments?613174Satellite Distribution?621160Building and Hardware Supplies413344M-Care Payments?613175Certification Fees?621161Fume Hood Repair Materials413345Dining Room Sundry?613200Credit Card Service Fees?621162Motors & Drives413346Snack Bar Revenue?613220Document & Imaging Fees?621163Door Frames, Locks & Hardware413350Blue Bucks - Non-Board?613225Bank Fees-Other Charges?621164Card Reader Equipment413352Blue Bucks - Board?613226Bank Fees-Lockbox Services?621165Plumbing Supplies413355Dining Dollars - Board?613227Bank Fees-Reporting Services?621166HVAC Supplies413357Absentee Revenue - Snack Bar?613228Bank Fees-Reconciliation Svcs?621167Irrigation Supplies413358Absentee Revenue - Board?613229Bank Fees-General Account Svcs?621168Refuse/Recycle Services L&M413360Gate Revenue?613230Bank Fees - Wire/Draft Fees?621170Building Services L&M413362Conference Revenue Sharing?613231Bank Fees-Earnings Credit?621175Moving/Trucking L&M413363Non-Conf Guarantee Payments?613232Bank Fees-Disbursement Svcs?621180Rubbish Removal413364Post Season Conf Distribution?613233Bank Fees-Depository Services?621190Utilities Labor & Mat.413365Other Post Season Revenue?613234Bank Fees-ACH Services?621210Recycling413366Food Concessions?613235Bank Fees-Vault Services?621211Document Shredding413367Merchandise Concessions?613250Research & Development?621240Hazardous Waste413368Game Day Program Sales?613255Chemical Analysis Fees?621270Other Operations and Maint.413369Other Publication Revenue?613260Facility Use Fees?621280Water Treatment413370Gratuity - External?613265Microarray Core Service Fees?621281High Purity Water413375Student Application Fees?613270Histology Service Fees?621282Pumps413376Orientation Fee?613275MicroCT Core Services Fees?621283Coils413377Forfeited Enrollment?613280Lurie Facility Expense?621284Direct Digital Controls413380Student Course Fees?613305Engineering Consulting?621285Refrigerant413385Student Registration Fees?613310Contractors?621286Steam Traps413390Duplication Reimbursement?613350Recharged Operating Expenses?621287Filters & Belts413400Postage Reimbursement?613400ISR Services?621288Lighting Supplies413410Miscellaneous Reimbursement?613450Recharge Administrative Exp?621300Utilities413420Commissions - External Sources?613460OSEH Services?621320Parts413422Tape Sales - Taxable?613500Legal Expenses?621321Tools413423Tape Sales - Non Taxable?613550Audit Services?621330Steam413424Tower Leases?613600Interunit Payments?621360Hoover - Steam Distribution413425Studio Rental - Taxable?613650Recharge Fac/Utility Expenses?621420Rebilled - LP Gas413426Studio Rental - Non Taxable?613660DPSS Recharge Exps.?621450Rebilled - Natural Gas413427Premium Sales?613700Office Services?621480Purchased - Natural Gas413428Spot Announcements?613750Courier Services?621490Purchased - LP Gas413429Trades for Services?613800Evaluation & Exam Service?621540Rebilled - Water & Sewer413430Television Rights?613900Duplicating?621570Purchased - Water & Sewer413431Radio Rights?613950Other Services?621630Rebilled - Electricity413432Television Advertising?614020Prefabricated Structures?621660Purchased - Electricity413433Radio Advertising?614040Recordings?621720Rebilled - Fuel Oil413434Corporate Sponsorship Revenue?614045Audio Data Storage Supplies?621750Purchased - Fuel Oil413435Hospitality Tent Revenue?614051Mgmt Fee-Maint & Repair?621870Depreciation413436Conf Corp. Spons. Distribution?614052Mgmt Fee-General Expense?621880Gasoline Recharges413437Value-In-Kind Sponsorship?614053Mgmt Fee-Utilities?621900Depreciation-Land Improvements413450Facility Rental?614054Mgmt Fee-Salaries & Benefits?621920Depreciation-Infrastructure413460Steam Sales - External?614060Equip Fabrication-Spon Only?621930Depreciation-Buildings413470Electricity Sales - External?614090Xerox Equip Equity Payments?621960Depreciation-Building Equip413480Other Utility Revenue - Ext.?614100Patient Clinical Medical Equip?621990Depreciation-Equipment413490Staff Permit Revenue?614105Capital Leases?621995Deprec-Library Acquisitions413500Student Permit Revenue?614120Operational Equipment Leases?622020Deprec-Leasehold Improvements413510Guest Parking Revenue?614150Equip Equity Pymt-Internl Loan?622040Interest Expense413520Parking Refunds?614200Gift in Kind-Non Capital?622041Capitalized Investment Income413530Meter Revenue?614240Equip - Federal Accountability?622042Capitalized Interest Expense413540Prior Period Income?614300Sponsored Owned Equipment?622050Financing Costs413550Special Events Revenue?614320Third Party Owned Equipment?622080Fixed Rate Debt413560Lot Rental?614330Spon Owned Equip - Component?622110Amortization of Bond Costs413565Facility Usage Revenue?614340Video Services ITCom?622120Loss on Defeasance of Debt413570Golf Cart Rental Revenue?614392Cash Over and Short?622140Electric Duct Lines413575Membership Revenue?614395CATI Hardware Recovery?622170Rebilled - Street Lighting413580Other Facility Revenue?614400Field Hiring & Training?622200Outlying Boiler Maintenance413585Facility Cost Reimbursement?614408Inventory Spoilage?622210Rebilled Boiler Service413630Inventory Sales - External?614410Capital Asset Acquisitions?622230CPP - Steam Distribution413720Royalty Income?614412Merchandise Purchases?622260CPP - Steam Dist Sat. Boiler413725Foreign Royalty Income?614415Inventory Adjustment?622290CPP - Electric Distribution413730M-Den Royalty Income?614416Cost of Goods Sold?622320N Campus - Electric Dist413740Guarantee & Other Team Income?614417Obsolescence Expense?622330CHW-Chilled Water Distribution413745Ticket Handling Revenue?614420Non-Capital Equipment?622340ISS-CPP Electric Distribution413810Services Income?614422Appliances (less than $5,000)?623000Payments to Michigan Union413820Gross Sales - UMPress Titles?614425Electrical Supplies?623015Payments to Michigan League413825Sales Returns - UMPress Titles?614430Shop Supplies?623020Payments to University Housing413830Gross Sales - Dist. Titles?614435Premium Supplies?623030Payments to Pierpont Commons413835Sales Returns - Dist.Titles?614440Office Supplies?623045Payments to University Club413840Sale of Rights?614445COGS Project Billing MStores?623060Payments to Int. Athletics413850Permissions Income?614446Project Billing from MStores?623100Plt Asset Disp-L,LI,Bldg,Infra413900Sales Tax Revenue?614450Stores Rental Pool?623103Other Non-Operating Expenses413910Camps - Staff Board Revenue?614455Custodial Supplies?623105Plant Assets Disp-Equip&Libr A413920Camps - Student Board Revenue?614460Payments to Life Annuitants?623107Gain On Asset Disp-Equip&Libr413930Camps - Guest Board Revenue?614465Mattresses?623109Loss On Asset Disp-Equip&Libr413940Camps - Store Sales Revenue?614470Gen Fnd/Studnt Fee Allocation?623114Plt Assets-Add Equip & Libr Ac413950Camps - Other?614475Shared Srvc Clearing Account?623128Plt Assets-Adj Equip & Libr Ac413960Conference Lodging - External?614480Equipment Use Charge-Interfund?623130Plant Assets Transfers413965Conference Meals - External?614510Photo Cop, Fax Mach & Printers?623132Plant Assets Other ACQ's413970Restaurant Revenue?614525Publication Design & Dev?623200Space Rental - Non Lease413990Rental Income?614526Web Design & Development?623205Space Rental-Non Capital Lease414090Other External Revenue?614530Copywriting?623220Fulfillment414100Build America Bonds Income?614540Advertising?623250Remodeling & Design414170Agency Fund Deposit?614545International Marketing Exp?623300Student Loan-Adjustments414200Agency Trsf In (offset 624390)?614546Publicity Expense?623335Student Loan-Govt Reimb414260Non-Gift Rev From Fund Raising?614547Exhibit Expense?623340Student Loan-Clearing414270OTT - Royalties Distributed?614548Seasonal Catalog/Trade Ad Exp?623370Stud Loan-Late Fee Exp Offset414350Revenue From Depart Activity?614569Wellness Program?623405Collection Agcy_Lit Exp_Offset414355Prem Rev - Ext. Group Billings?614570Agency Fund Payments?623440Cancellation Cost Institution414360Prem Rev - Secure Plan?614571Damages (Damage Deposits)?623475Cancellation Costs Federal414365Premium Revenue - Other?614572Entertainers & Bands?623480Student Loan Expense414370Premium Revenue - Refunds?614573Prize Gifts & Svc Awds-NonEmps?623700U Transp Svcs Fuel414375Prem Rev - Agent Fees?614574Initiation & Rush?623710U Transp Fuel Deliveries414380Prem Rev - Rev Reductions?614575Movies?623714U Transp Maint & Repairs414385Prem Rev - Genesee County?614576Officers (Lodging, meals,..)?623720U Transp Bus Operations414390Prem Rev - Jackson County?614577Photographs?623721U Transp Daily Rental414395Premium Revenue - ABAD?614578Petty Cash?623722U Transp Temp Lease414396Premium Revenue - TANF?614579Productions?623723U Transp Yearly Lease414397Premium Revenue - OAA?614580Refreshments?623724U Transp Late Cancel414400Prem Rev - Oakland County?614581Social Events?623728U Transp Leases & Rentals414405Prem Rev - Washtenaw County?614582Special Event?623756Supervision Travel414410Prem Rev - Wayne County?614583Tickets?623770Other Travel414415Prem Rev - Livingston County?614584Clothing and Apparel?623784Interviewing - Food414420Prem Rev - Other Counties?614585Advance Checks?623798Interviewing - Travel414425Prem Rev - MR Grp Rider?614586Negative Revenue (Validating)?623820Recruiting - Hosting414430Premium Rev.-Medicaid CAHCP?614587Complimentary Copies & Related?623826Trainee Travel414435Prem Rev - MI Child?614600Artwork?623830Recruiting - Travel414440UM Share Of Cancels Fed Reimb?614630Bad Debts?623832Profess. Development-Travel414445Prem Rev - Medicaid Maternity?614631Bad Debts HomeCare?623835Post Season Air Transportation414450Prem Adj - Medicaid QAAP?614640Amortization Expense?623836Post Season Ground Transport414530UM Share of Cancels Due Fr Fed?614660Conferences?623837Post Season Hotel/Meals414620Fed Capital Contrib To Fed SL?614690Agency Donations?623840Consultant Travel414710UM Capital Contrib To Fed SL?614700Recognition Mementos?623868Registration Fees414720Operating Interest Income?614710Participant - M?624000ITD-UMCE Charge414800Penalty Fees?614711Participant - L?624014ITS Use Charge414885Penalty Fees from Stud Lns?614712Participant - R?624028Use Charge Lab Animal Medicine414890Penalty Fees Cancelled?614713Participant - D?624042Use Charge PML Facilities414894Off Site Revenue - External?614714Participant - O?624056Use Charge Res Ves-Mysis414898On Site Revenue - External?614715Participant - T?624084Use Charge - Equipment414914Common Area Revenue?614720Employee Development?624093Use Chg Lab Animal Med - QAF414918China - External Revenue?614740Bakery Non-Store?624094Animal Purchases - Non Fed414922Setup - External Revenue?614750Food?624095Use Chg - VSF Non ULAM Mgd414926Flowers & Decor Rev - External?614751Frozen Food?624096Use Chg Lab Animal Med - VSF414930Room Revenue - External?614752Meat?624097Use Chg Lab Animal Med - QAF414934Equipment Rental - External?614753Dairy?624098Use Chg Lab Animal Medicine-QA415050Surgical Procedures-Nonpat?614754Eggs/Butter/Cheese?624099IRB Review Service Fee415075Laboratories-Pathology-Nonpat?614755Bakery?624100MLSC CTA Rechg of Services415100Pharmacy Sales-Non-Pat?614756Food Paper Products?624126Use Chg Tow'g Tnk Indus Surchg415125Other Revenue-Nonpatient?614757Produce?624140Use Chg/Indust/Srchg Win Tunl415150Sales-Taxable-Nonpatient?614758Beverages?624154Use Chg/Indust/Srchg-Computer415175Miscellaneous Fees-Nonpatient?614759Food Staples?624210Intrafund Transfers In415180Stop Loss Revenue?614760Food & Beverages?624230Trf Frm Msp Operat For Inst De415200Cafeteria Sales-Non-Pat?614780Freight Charges?624250Trf Fr Msp Opera For Sec Max D415225Room And Ofc Rentals-Non-Pat?614781International Distrib Freight?624251Transfer to/from DAF415250Sundry Sales & Srvcs-Non-Pat?614782Freight for Distributed Titles?624270Trf Fr Msp Opera For Dep Max D415275Policy Discount-Nonpatient?614783Customer S&H Charges-Int'l?624290Trfs for UMHS Partnership Agr.415300Prior Year Allow Adj?614790Transportation (Non Travel)?624310MSP Trf Dept Act Fd To/Frm Res415325Mcare Contractual Allowance?614800Freight on Purchases?624330MSP Intra Trf Instit Develop415350Surgical Procedures-Inpat?614810Hospitalization?624350Intrafund Transfers Out415355Patient Care Revenue Prof?614840Laundry?624360Internal Bank Rebalancing Tfr415360Professional Revenue Accrued?614870Licenses?624370Non-Operating Diff Adj415375Gross Charge-Corrections?614900Linen?624371Prior Period Adjustments415400Tests & Treatments-Inpat?614916China, glass and flatware?624372Restricted Gift Expense415405Recipient Eval - Contra Rev?614917Smallwares?624373Restricted Gift Revenue415410Donor Eval - Contra Revenue?614920Setup?624380MCARE IntraCo Transfers, Subs415415Donor Admissions - Contra Rev?614924Flowers & Decorations?624390Payments to Agency Fund415425Occup Therapy Treatments-Inpat?614930Memberships & Dues?624400Approved Budgetary Transfers415450Clinic Services-Inpat?614960Parking Expense?624410Non-Mand Trf From Designated415475Electrocardiogram (EKG)-Inpat?614970Parking Discount?624430Non-Mand Trf To Designated Fnd415500Electroencephalogram(EEG)-Inp?614990Photographic/Electronic Media?624490Non-Mand Trf From ERF-Gifts415525Physical Rehab Treatments-Inp?615020Postage/Mailing?624510Non-Mand Trf To ERF-Gifts415550Clinical Laboratories-Inpat?615030Direct Mail Costs?624515Non-Mand Trf From Agency415575Laboratories-Pathology-Inpat?615050Precious Metals (Gold, Etc.)?624520Non-Mand Trf From Student Loan415600Radiology-Diagnostic-Inpat?615060Firearms?624525Non-Mand Trsf to Agency415625Radiology-Therapeutic-Inpat?615070Ammunition?624530Non-Mand Trf To Student Loan415650Anesthesiology-Inpat?615080Printing?624550Non-Mand Trf To ERF-Spon-Feder415675Respiratory Therapy-Inpat?615110Printing - Outside?624570Non-Mand Trf To Construction415700Pharmacy Sales-Inpat?615140Printing & Reproduction?624575NM Trsf From MS to Hosp Const415725Operating Room-Services-Inpat?615150Production Expense?624590Non Mand Trf To Deptl Equipmnt415750Operating Room-Supplies-Inpat?615170Property Tax?624600Non-GF Yearend Adjustment415775Oper Room Casts & Molds-Inpat?615200Pub/Subscription/Print Matter?624610Mand Trf From ERF-Gifts415800Patient Supplies-Inpat?615210Pre-Press Costs?624630Mand Trf To ERF-Gifts415825Outpatient Observation Stay?615211Pre-Press Contra?624650Mand Trf From Student Loan415850Sales-Orth\Prosth Device-Inpat?615215Publishing Subsidies?624670Mand Trf To Student Loan Fund415900Sales-Tax Exempt-Inpatient?615220Research Publication Costs?624690Mand Trf To Designated Fund415925Miscellaneous Fees-Inpatient?615230Recruitment - Advertising?624710Mand Trf To Endowment Fund415950Daily Rout Srv-Semi Priv-Inpat?615231Recruitment - Other?624730Mand Trf To Federal Fund416000Prov For Insurance Disallow?615260Rental Expense?624770Mand Trf-Cost Sharing416025Charity Care - Inpatient?615270Inventory Storage Expense?624780Trsf Veritas Dividend416050Charity-Professional?615280U-Attic Pallet Storage?624790Trf To Cover Overdraft416075Current Contract Adj-Inpat?615290Mach Rentl (Except Copy Equip)?624800Transfer to/from DAF416100Third Party Contractual?615320Photocopy Equip Rental?624805Non Mand Trf from ERF Spon Non416101Managed Care Contractual-Cntra?615330Managed Copier Program?624810Trf From Auxiliary Fund416105HOPD Revenue Transfers?615340Insurance Premium Tax?624811Trfs from HHC to MS/FGP416125Other-Adj-Inpat?615350Sales Tax Expense?624812Tfrs from HHC to M-CARE416150MWorks Prof-Rev?615360Use Tax?624813Trfs from HHC to MHC416160Hospitalists Prof-Rev?615370Unrelated Business Income Tax?624814Trfs from HHC to EVPMA416175Special Procedures-Outpat?615380Security?624815Non Mand Trf to ERF-Spon Non-F416200Tests & Treatments-Outpat?615410Sub(K) - Portion Over $25K?624816UMHS- Margin Sharing416225Occup Therapy Treatmnts-Outpat?615415Sub-Award - Portion Over $25K?624817Departmental Encumbrances-New416250Clinic Services-Outpat?615440Sub(K) - Portion Under $25K?624818Departmental Encumbrances-Adj416275Electrocardiogram(EKG)-Outpat?615445Sub-Award - Portion Under $25K?624820Mand Trf from ERF-Spon-Non-Fed416300Elctroencephalogram(EEG)-Outp?615500Supplies-Instruct Materials?624821Trsf fr MS/FGP to HHC for IT416325Physical Rehab Trtmnts-Outpat?615530Recharged Overhead?624822Trsf fr HHC to MS/FGP IT other416350Clinical Laboratories-Outpat?615560Misc Supplies and Other?624825Mand Trf to ERF-Spon-Non Fed416375Laboratories-Pathology-Outpat?615561Lump Sum Advance?624830Trf To Auxiliary Fund416400Radiology-Diagnostic-Outpat?615570Musical Instruments?624831Trfs to HHC from MS/FGP416425Radiology-Therapeutic-Outpat?615575Interlibrary Loans of Books?624832Trfs to HHC from M-CARE416450Anesthesiology-Outpat?615580Single Use Access Databases?624833Trfs to HHC from MHC416475Respiratory Therapy-Outpat?615585Perpetual Databases?624834Trfs to HHC from EVPMA416500Pharmacy Sales-Outpat?615590Library Books?624835Trsf Commit Fund w/in Dept Grp416525Home Care Services Revenues?615593Bibliographic Records?624836Trf from HHC to other UM Units416550Operating Room-Services-Outpat?615595Preserv of LibCollectMaterials?624840Trfs from EVPMA to Med School416575Operating Room-Supplies-Outpat?615600HSIP Coupon Expense?624845Trfs from M-CARE to Med School416600Oper Room Casts & Mold-Outpat?615601HSIP Coupon Expense - Contra?624850Non-Mand Trf to M & E Reserve416625Patient Supplies-Outpat?615620ITD Workshops & Supplies?624855Mand Trsf to M & E Reserves416640Outpatient HOPD?615650Copy Center Service?624870Trf In-Endow Realized Gain416650Outpatient Observation Stay?615660EDI Fees?624871Trf Out-Endow Realized Gain416675Sale-Orth\Prosth Device-Outpat?615680Group Expenditure Adjustments?624910Trf From ERF-Spon-Federal416700Sales-Tax Exempt-Outpatient?615710University Press?624930S/L Matching To Federal Prgrms416725Miscellaneous Fees-Outpatient?615800Commercial Dental Lab?624950S/L Matching From Univ. Funds416750Cafeteria Sales-Outpat?615830Government Relations?624970Endowment Distribution416775Sundry Sales & Srvcs - Outpat?615860Reimburs Empl Discount?625170Indirect Cost Allocation416800Current Contract Adj-Outpat?615890Wearing Apparel?625171Indirect Cost Adjustment416810Current Contrctal Adj HmCrSvcs?615920Bad Debt - Professional?625190Indir Cost Chg-Lab Animal Med416825Estimated Outpatient Liability?615950Honoraria?625191Ind Cost Chg Adj Lab Animal Me416850Other-Adj-Outpat?615980Surveys?625210Indir Cost Chg-Pml Facilities416875Off Site Revenue?616010Agency Fund Allocations?625230Indir Cost Chg-Res Ves-Mysis416880Off Site Revenue - Accrued?616040Stationery Item?625250I/C Chg-Tow Tk Indus Surc417500Non-Patient Revenue?616050Engraving/Etching?625270I/C Chgs-Indrl Srchg W Tnl417520Gross Revenue - Cancer Center?616070Serv Unit Materials Recharged?625290I/C Chg-Use Chg Equipment417525Gross Revenue-HHC?616100Health Physics Supplies?625310I/C Chg-Lab Animal Med-QA417550Capitation Revenue?616120Per Capita Overhead?625330Indir Cost Reversal418200Student Residence Housing Fees?616130Administrative Reallocation?625350Indir Cost To General Fund418300Aux Entrprs- Other Revenues?616131Housing Distribution?625370Indir Cost ITD-IFS & MTS Use418400Operating Interest Income?616220Investmnt Adj To Tax Lot Basis?625350Indir Cost To General Fund418500Inpatient Revenue?616225Federal Income Tax Expense?625370Indir Cost ITD-IFS & MTS Use418600Outpatient Revenue?616227State Income Tax Expense?418700Provisions And Adjustments?616230Deferred Tax Expense?418800Miscellaneous Patient Revenue?616310Discount Earned?418900Sales-Taxable-Inpatient?616340Discount Lost?419000Daily Rout Sev-Inten Care Unit?616370Manual Close Write-Off?419100Hosp-Funded Depreciation?616400P-Card Clearing Account?419200Faculty RVU Payments?616410Student Org. Salary & Wages?419205Cancer Center WRVU?616420Summer Camps-Benefits?419210Radiology - WRVU?616430Contract Srvs Nur Pat Sit?419215PhD Services?616455Transcription Services?419216PhD Salaries?616460Contractual Srvcs-Nursing?419220Grad Med Ed Pmts to Med Sch?616465Contract Nursing Bonus?419225Admin Services?616470M-Care Temp Employees?419226Primary Care Admin Sal?616480Respondent Costs?419227Other Admininstrative Service?617000Guarantee Payments?419230Technical Services?617005Sports Equipment?419231Path Tech Services?617006Sports Equipment - Adidas?419232Anesthesiology Trsf?617010Sports Supplies?419235Patient Care Commitments?617015Training Table Expense?419236Primary Care Taxes?617020Officials Fees?419240Med Ctr Hosp/FGP Controllable?617025Ushers & Game Personnel Srvs?419241FGP Taxes?617030Other Home Game Expenses?419242PrimCareSalaries?617040Other Post Season Expenses?419243InternMedHospitalist?617045Sports Team Fundraising Exp.?419244PrimaryCareMalpractice?617046Booster Club Activity Expense?419251Amb. Care Funds Flow?617050Museum/Display Cases?419255Billing Costs?617055Facility Security?419256FGP Reimburse Hospital Rent?617060Marquee/Scoreboard Expenses?419257Clinic Expenses Reim-Commodity?617065Museum Artifacts?419258Clinic Expenses Reimb-Payroll?617070Facility Fertilizer&Chemicals?419260Shared Srvc Clearing Bud Cat?617075Facility Supplies?420100Intrafund Transfers Plant Fund?617080Vacation Board?420200Trf of Endowment Distribution?618000Dental Supplies?420250Gain Distributed fr Endowment?618010Optical Supplies-Contact Lens?420800Trf From General Fund?618020Optical Supplies?421000Trf From Auxiliary Fund-Hosp?618050Teeth?421005NM Trsf - Med Sch?618100X-Ray Film?421100Trf From Auxiliary Fund?618150Gases?421300Trf Frm Maint & Equip Resrv Fd?618200Laboratory Animals?421400Trf From ERF-Gift?618250Laboratory Animal Care?421450Transfer From ERF-Spon Non-Fed?618270Animal Purchases ULAM ONLY?421500Trf From Designated Fund?618271Animal Care Per Diem ULAM ONLY?421600Trf From Plant Financing?618272Animal Care Services ULAM ONLY?421650Transfer from Debt Services?618273ULAM Managed Vet Svc Fee?421700Trf From ISR?618274ULAM Non-Managed Vet Svc?422000Non-General Fund Cost Sharing?618300Chemicals & Related Products?422100Tsf From Aux Fd-Commercial Ppr?618325Radioactive Chemicals?422200Tsf From Hospital - Comm Paper?618350Laboratory Supplies - General?422300Tsf From ERF-Commercial Paper?618400Pharmaceuticals?422400Tsf From Design Fd-Comm Paper?618405340B Savings?422500Tsf From Gen Fund-Comm Paper?618450Surgical/Medical Supplies?422600Tsf Frm Constr Fnd-Commrcl Ppr?618500Electronic Supplies?450001Appropriation Faculty Salaries?619000Site Visits?450002Appropriation Staff Salaries?619050Outsourcing?450003Approp Ofc, Svc & Other Sal?619100Public Relations?450004Approp Fringe Benefits?619150Marketing Material?450005Appropriation Financial Aid?619200Employee Relations?450006Approp Supplies and Other?619250Health Exp UM Capitation?450007Appropriation Equipment?619260Hlth Exp-Physician UM Cap?450008Yearend Budget Adjustment?619270Hlth Exp-Mental Hlth UM Cap?450010Appropriation Adjustment?619280Hlth Exp-Other UM Cap?450100Trsf Approp Faculty Salaries?619300U Of M CDR Capitation?450200Trsf Approp Staff Salaries?619350Health Exp-NonUM Capitation?450300Trsf Approp Ofc, Svc & Other S?619360Hlth Exp-Phys non-UM Cap?450400Trsf Approp Fringe Benefits?619370Hlth Exp-Mntl Hlth non-UM Cap?450500Trsf Approp Financial Aid?619380Hlth Exp-Other non-UM Cap?450600Trsf Approp Supplies and Other?619400Health Expense-Inpatient FFS?450700Trsf Approp Equipment?619410Hlth Exp-Specialty FFS?450750GF Appropriation Defer/Rec?619415Hlth Exp-Outpatient FFS?450800General Fund Roll-up Adjust.?619420Hlth Exp-Plan Paid FFS?451100Trsf Approp Adjustment?619430Hlth Exp-PCP FFS?460001Allocation 1?619440Hlth Exp-Member Reimbursement?460002Allocation 2?619450Provider Incentive Expense?460003Allocation 3?619460Primary Care Support?460004Allocation 4?619500Hlth Exp-Prescription?460005Allocation 5?619550Hospital Fee For Service?460006Allocation 6?619600Health Expense-Pharmacy UM Cap?460007Allocation 7?619650Capitated Direct Med Exp?460008Allocation 8?619700Direct Medical Fee For Srv?460009Allocation 9?619750Clinical Expense?460010Allocation 10?619760Medical Surveillance Services?460011Allocation 11?619800Overhead Programs?460012Allocation 12?619850Overhead Referring Physician?460013Allocation 13?619900Med Ctr Uncontrollable Ovrhead?460014Allocation 14?619901Primary Care Expense?460015Allocation 15?619902Ph D Faculty Expense?460016Allocation 16?619903Administrative faculty expense?460017Allocation 17?619904Technical - Consulting Svcs?460018Allocation 18?619905GME Payment (Grad. Med. Educ.)?460019Allocation 19?619906Institutional Overhead Expense?460020Allocation 20?619907Payment for Central Support?460021Allocation 21?619908Med Ctr Controllable Overhead?460022Allocation 22?619909Cancer Center WRVU?460023Allocation 23?619910Radiology - WRVU?499998Closed Or No Activity?619911East Ann Arbor Margin Sharing??619912Prim Care Admin Sal??619913Amb Care Funds Flow??619914Billing Costs????? ................
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