Simon Fraser University
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Revenues Listing

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R10000 - Funding Sources

R11000 - Funding - Government

Current year amounts received from Governmental Agencies, including Provincial and Federal governments.

Code Description Definition Examples
4000 BC Operating Grant Revenue Operating grant from the Ministry of Advanced Education.  
4002 BC Operating Grant - ELN Funding for the Electronic Library Network.  
4004 BC French Language Prof IN Funding for the French Language Proficiency Initiative.  
4010 BC Funding Grant - BCKDF Funding from the BC Knowledge Development Fund.  
4012 BC Grant General All other provincial government funding.  
4030 Grant Rev - SSHRC Funding from the Social Science and Humanities Research Council.  
4032 Grant Rev - NSERC Funding from the Natural Science and Engineering Research Council.  
4034 Cdn Institutes Of Health Res Funding from the Canadian Institue of Health Research.  
4038 Grant - CFI Federal Funding All other federal government funding.  
4040 Grant - Canada Research Chair Funding from the Canada Foundation for Innovation  
4055 Other Fed Grant and Contracts Funding from the Canada Research Chairs program.  
4060 Grant Rev - Municipal Govt Funding from any municipal government.  
4062 Grant Rev - Foreign Govt Funding from any government bodies outside of Canada  
4064 Grant Rev - Other Govt Funding from other government bodies. Alberta, Saskatchewan

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R12000 - Funding - non-Governmental

Current year amounts received from non-Governmental Agencies, including Individuals, Corporations and Charities.

Code Description Definition Examples
4100 Indiv - Grant Funding from an individual for research or other specific purpose where there is no contractual obligation for performance.  
4102 Indiv - Contract Funding from an individual for research or other specific purpose where there are contractual obligation for performance and/or reporting.  
4104 Indiv - Gift Donations from individuals.  
4120 Corp - Grant Funding from a company for research or other specific purpose where there is no contractual obligation for performance.  
4122 Corp - Contract Funding from a company for research or other specific purpose where there are contractual obligation for performance and/or reporting.  
4124 Corp - Gift Donations from companies.  
4148 Gifts/Grants Fr SFU Foundation    
4160 Nonprofit - Grant Funding from a non-profit organization for research or other specific purpose where there is no contractual obligation for performance.  
4162 Nonprofit - Contract Funding from a non-profit organization for research or other specific purpose where there are contractual obligation for performance and/or reporting.  
4164 Nonprofit - Gift Donations from non-profit organizations.  
4180 Reg. Charity - Grant Funding from a registered charity for research or other specific purpose where there is no contractual obligation for performance.  
4182 Reg. Charity - Contract Funding from a registered charity for research or other specific purpose where there are contractual obligation for performance and/or reporting.  
4184 Reg. Charity - Gift Donations from registered charities.  
4190 Gifts in Kind In-kind non-cash donations of goods and services. Equipment, supplies, computer hardware and software,  and services.

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R20000 - Tuition & Fees

R21000 - Tuition

Current year amounts received as a fee for instruction. SFU segregates these revenues into Tuition for Credit and non-Credit instruction.

Code Description Definition Examples
4200 Undergrad Tuition Fees Basic    
4210 UG Course Fees    
4220 Grad Tuition Basic    
4225 UG Tuition Visa 3.0 Basic    
4230 Special Audit Tuition Fee    
4250 Non Credit Fees - Cont Studies Revenues received for the provision of non-Credit continuing education courses and workshops  
4252 Non Credit Fees - To Depts Contra account used by Continuing Studies to transfer revenues collected for non-credit courses to other SFU Departments  
4260 Conference Registratn Revenue Revenues received from Conference Registrations  
4270 Workshop Fees Revenues received for delivery of academic workshops  
4278 Training Fees Revenues received for delivery of academic training sessions  
4290 Non Credit Fees - Other Other revenues related to non-credit academic activities  

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R22000 - Student Fees

Current year amounts received as an additional fee for approved purposes, including Student Services, Applications, transcripts and Field trips.

Code Description Definition Examples
4300 Fees - Undergrad Application    
4302 Fees - Graduate Application    
4306 Deposits - Admission Confirm    
4310 Fees - Student Services    
4320 Fees - Athl and Rec Undergrad    
4322 Fees - Athl and Rec Grad    
4330 Fees - Co-op Application    
4334 Fees Overdue - Student Penalty    
4340 Fees - Document Evaluation    
4342 Fees - Transcript    
4350 Fees - Graduation    
4360 Fees - Field School/Field Trip    
4370 UG Tuition Mandatory Fee These are Undergraduate Fees governed by the tuition policy and reviewed/recommended by the fee committee.  
4372 Grad Tuition Mandatory Fee These are Graduate Fees governed by the tuition policy and reviewed/recommended by the fee committee.  
4399 Fees - Other Student Fees    

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R30000 - Investment Revenues

Income coming from interest payments, dividends, capital gains collected upon the sale of a security or other assets, and any other profit that is made through an investment vehicle of any kind.

Code Description Definition Examples
4400 Int Inc ST - General    
4405 Int Inc ST - Bank/Misc    
4410 Interest Allocation    
4440 Interest Income LT - General    
4445 Principal Addition    
4446 CPI Allocation    
4450 Investment Management Expenses    
4455 Investment Income    
4495 Income Stabilization Transfer    

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R40000 - Sales of Goods and Services

R41000 - Sales of Goods

Amounts received from a third party in exchange for physical items held for resale.

Code Description Definition Examples
4500 Sales - Course Materials Revenue from the sale of new course materials that are necessary to complete course work, excluding consumables. New Textbooks, Textbooks bundled with access codes
4502 Sales - Course Materials -Used Revenue from the sale of used course materials that are necessary to complete course work, excluding consumables. Used Textbooks
4504 Sales - Custom CM and eBooks Revenue from the sale of custom course materials or eBooks that are necessary to complete course work, excluding consumables. Custom coursepacks produced at SFU, eBooks
4506 Sales - Digital Learning Res Revenue from the sale of digital learning resources integrated with course delivery. eBooks distributed through the LMS (Canvas)
4510 Sales - General Retail Revenue from the sale of general merchandise. General books, gifts, pens & pencils, school supplies, office supplies, greeting cards.
4512 Sales - Supplies and Gifts Revenue from the sale of SFU branded school supplies and gift items. SFU branded notebooks, clipboards, water bottles, mugs, frames, agendas.
4514 Sales - Clothing Revenue from sales of Clothing. Sweatshirts, T-shirts, Sweatpants, Jackets
4520 Sales - Tech Products Revenue from sale of calculators and technology peripherals/accessories. Calculators, headphones, cables, keyboards, data storage & hard drives

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R42000 - Printing & Publications

Amounts received from a third party in exchange for provision of Printing and Publication services.

Code Description Definition Examples
4550 Document Management Revenue Revenues received from 3rd parties for sales of goods and services related to Printing, 3D Printing and Design, Scanning, Multi-Function Devices (MFD) and Hardware and Software Sales  
4580 Printing and Photocopying Rev Revenues received from 3rd parties specifically for printing and photocopying services  
4582 Online Printing Acct Revenue Revenues received from 3rd parties for the use of online printing services Prepaid Printing revenues

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R43000 - Sales of Services

Amounts received from a third party in exchange for services delivered.

Code Description Definition Examples
4600 Meeting Services Revenue External Revenues only.  Revenues from delivery of Meeting Services to non-SFU customers;  Where the services delivered include multiple components (including space, IT services and catering), the entire revenue may be booked to this Object.    
4602 Commissions Revenue External Revenues only.  Commissions paid to SFU for externally provided services.  
4604 Catering Revenue External Revenues only.  Revenues from delivery of Catering to non-SFU customers.  
4640 External Consulting Revenue External Revenues only.  Revenues associated with consulting to external customers.  
4650 Interlibrary Loan Revenue External Revenues only.  Revenues from non-SFU libraries.  
4652 Extramural Library Card Rev External Revenues only.  Revenues from non-SFU customers for library cards.  
4660 Media Design Revenue External Revenues only.  Revenues from delivery of Design services to non-SFU customers.  
4662 Audio-Visual-Photog Revenue External Revenues only.  Revenues from delivery of AV and Photigraphic services to non-SFU customers.  
4670 Antenna Maintenance fee External Revenues only.    
4680 Subscription Revenues External Revenues only.    
4684 Software and Support Revenue External Revenues only.  Sales of software, subscription revenue related to the licensing of software and support revenue received for the maintenance and ongoing support for software  
4690 Student Incidental Revenue External Revenues only.    

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R44000 - Rental & Residences

Amounts received from a third party for the short-term provision of rental equipment, services and residences.

Code Description Definition Examples
4700 Residences Fees Rents received for the use of Residences  
4704 Casual Rents and Per Diem Fees    
4708 Accomodations Revenues Short-term rents of Residences and Residence property Conference accomodation, Nightly rentals
4720 Application Fees Fees charged to apply for non-academic SFU services Residence application fees
4722 Laundry Revenue Revenues from the provision of laundry services Residence laundry revenues
4724 Dining Revenue Revenues from the provision of Dining services Residence dining revenues
4726 Telephone Revenue Revenues from the provision of Telephone services  
4728 Cable Internet Revenue Revenues from the provision of Cable and Internet services  
4730 Vending Revenue Revenues from the provision of Vending services  
4740 Reserved Parking Revenue Fees from 3rd parties for reserved parking Monthly parking revenue
4742 Visitor Parking Revenue Fees from 3rd parties for short-term parking Visitor parking
4748 Other Parking Revenue Other fees received for parking services Event parking
4760 Program Revenue - non-Acad Revenues from the delivery of non-Academic programs and workshops Recreation Programs (Aquatics, Fitness, etc.), Camps, Lessons
4762 Membership Revenue - non-Acad Revenues received for the use of SFU facilities, both on an individual (drop-in) basis as well as ongoing memberships Day Passes, Drop-in Fees, Punch Cards
4764 Registration Revenue -non-Acad Revenues from the delivery of non-Academic certification and training courses First Aid, CPR, Fitness, Leadership
4780 Facility Rental Revenue Payments received from 3rd parties for the use of SFU property, excluding Meeting Services revenue Room rental, Gymnasium rental
4782 Equipment Rental Revenue Payments received from 3rd parties for the use or rental of SFU equipment  

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R45000 - Sales Misc Goods Services

Miscellaneous sale of goods and services that are not covered within any other category.

Code Description Definition Examples
4800 Traffic Offences Revenue For Parking Services use only.  
4802 Wheel Lock Revenue For Parking Services use only.  
4810 Library Fines Revenue For Library  use only.  
4812 Lost Book Revenue For Library  use only.  
4840 Health Services Revenue For AVPSI Health Services use only.  Revenues from the provision of Health Care services. Physiotherapy, Chiropractic services
4844 B.C. Medical Services Recovs For AVPSI Health Services use only.  
4860 Ticket Sales Revenue Revenue received for attendence at athletic and entertainment events offered by SFU Sporting events, Plays, Concerts
4862 Game Guarantees Revenue For Athletics and Recreation use only.  
4864 GNAC-NCAA Cost Recoveries For Athletics and Recreation use only.  
4899 Other Revenues Revenues received from non-SFU parties, where a more specific Object is not available.  

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R80000 - Other Revenues

Description to be provided.

Code Description Definition Examples
4920 Royalty Revenues    
4922 Royalty Disbursements    
4950 Gain-Loss Disposal of Property    
4952 Cash Over And Short    
4954 Return Cheque Charges Revenue    
4956 Discount Earned / Lost For Payment Services use only.  

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R90000 - Miscellaneous Revenues

Description to be provided.

Code Description Definition Examples
4980 InterFund Revenue    
4990 Amortization of DCC    
4995 Net Restricted Endow Contrib    
Page last updated on September 21, 2022