This is the final group of TCCs in the Operating Expense budget category. The TCCs in this group are generally self-explanatory. They represent an assortment of unrelated expenses which are grouped together as "general", since they don't fit into any of the other object groups.

License & Taxes - (TCC 530) - Self-explanatory. Includes motor vehicle licenses, or other legally required licenses or taxes needed to conduct current operations.

Dues & memberships - (TCC 531) - Includes memberships in professional societies or organizations. Includes the cost of any magazine subscriptions that are received as a result of being a member in the society or organization. If dues are paid as part of a conference fee, the dues portion can either be broken out and coded TCC 531, or included with the conference expense (TCC 408).

Freight & express - (TCC 532) - Should be used for payments to freight companies for transporting an item to a particular destination. This can include overnight mail service. It can also be used for shipping/freight charges on items purchased by the university, except on equipment and merchandise purchased for resale.

For equipment purchases, freight should be included in the equipment TCC used to acquire the item(s); except when purchased from appropriated funds (fund range 3000 - 3999), where using TCC 532 is acceptable for freight on equipment purchases. For merchandise purchased for resale, freight should be coded TCC 835.

Interest Expense - (TCC 533) - Should be used to record interest on borrowed monies including bonds, leases, & notes payable. Interest on special assessments paid from plant funds should be included in TCC 712.

Interest on equipment leases, within appropriated funds (fund range 3000 -3999), can be recorded as either TCC 602, TCC 533. TCC 441, or TCC 453.

This TCC should also be used for interest imputed on invoices because of late payment.

Bank Charges - (TCC 534) - Should be used to record bank or trustee handling fees, service charges, & credit card service fees.

Cash Short - (TCC 535) - Should be used to record immaterial shortages in petty cash or change funds.

Bad Debts - (TCC 536) - Should be used to establish and adjust the allowance for doubtful accounts/notes at fiscal year-end. This TCC is also used to directly write-off receivables due to doubtful collection. NSF checks returned from the bank can also be written off with this TCC. Tuition/fees receivable are written off with this TCC when the student has received at least one passing grade during the quarter.

Miscellaneous Services - (TCC 537) - Should be used to pay for services where none of the other TCCs in the Operating Expense category seem to fit. A strong attempt should be made to find a more descriptive TCC to record the transaction. Subject to 1099 reporting.

Miscellaneous Expense - (TCC 538) - Should be used when no other TCC seems to fit. However, care should be taken not to overuse this TCC. A strong attempt should be made to find a more descriptive TCC to record the transaction.

Collection Expenses - (TCC 539) - Should be used to pay collection agencies for pursuing old receivables, except NDSL/Perkins loan receivable (see TCC 580 & 581).

TCC 540 & 541 are not used.

Laundry - (TCC 542) - Self-explanatory.

Depreciation - (TCC 543) - Should not be used. At this time, there is no requirement for universities to record depreciation on capital assets.

Awards - (TCC 544) - Should be rarely used. Employees awards should be paid on a timeslip through the Payroll Office using TCC 323. Should not be used on grant and contract funds unless specifically approved in the agreement. If considering using this TCC contact the Accounting Office. Subject to 1099 reporting.

Banquets & meetings - (TCC 545) - Used to pay meal expenses in the recruitment of new employees, staff retreats, hosting official guests, or refreshments at meetings, in accordance with Section 170 of the NDSU Policy Manual. Should also be used for room rental for conferences and meetings. Please use the Request for Reimbursement for Banquets and Meeting form, available in the Accounting Office, when using this TCC.

Room and Board - (TCC 546) - Used by departments to pay for using University Housing or Dining Service facilities.

Plaques and Trophies - (TCC 547) - Used to pay for certificates, plaques, trophies, ribbons, or some other noncash item to confer or bestow on an individual or organization for special achievement.

Promotional Items - (TCC 548) - used to pay for items purchased for a promotional purpose. See also TCC 549 below.

Promotional Items - Licensed - (TCC 549) - used to pay for items purchased for a promotional purpose which include NDSU's copyrighted logo or other licensed image or phase.

Loan Collection Expense-90% Federal/10% State - (TCC 580 & 581) - Should be used to pay collection agencies for pursuing old Perkins loan receivables. Only the Financial Aids Office would use this TCC.

Miscellaneous purchases/resale - (TCC 584) - Should be used to acquire items for resale by a department not usually in the business of purchasing goods for resale. Such departments would not normally establish or maintain an inventory.

Grant-in-aid - (TCC 585) - Used by Research Administration for grant-in-aid awards distributed to university departments for research. Primarily used in state appropriation funds.