CHART OF ACCOUNTS
PAYROLL ACCOUNTS
CODE
ACCOUNT TITLE
43010
Office Salaries
43030
Maintenance Salaries
43040
Porters & Housekeepers
43060
Other Salaries
43070
Employee Apartment
43080
Bonuses
43110
Payroll Taxes
43120
Workers Comp
43130
Employee Insurance
43140
Employee Recruitment
ACCOUNT DESCRIPTIONS
Payroll expense for the manager, assistant manager, bookkeeper and leasing agent.
Payroll expense for maintenance employees.
Salary expense for maids, porters, and groundskeepers.
DO NOT USE!
The market value rent for apartments occupied by on-site staff members whose rent is deducted from their payroll check. Employee
Rent Deduction Only.
Special incentive bonuses. Includes quarterly bonuses for the Manager and Lead Maintenance.
FICA, FUTA and state unemployment taxes paid on behalf of the property.
Workers Comp and OIB paid on behalf of the property.
The cost of group insurance per eligible employee.
Costs involved in locating, interviewing, and hiring new employees. Includes help wanted ads, drug screening and background checks.
43150
Contract Help
Expense for contract staff members or "Temp" agencies. All Temp Help.
43190
Payroll/Admin
Corporate office use only.
CODE
ACCOUNT TITLE
ACCOUNT DESCRIPTIONS
43210
Management Fees
Corporate office use only.
43220
Other Management Fees
Corporate office use only.
CODE
ACCOUNT TITLE
43310
Office Furniture & Supplies
43320
Telephone & Answering Service
43330
Office Furniture Rental
43350
Professional Services
43360
Site Office Travel
Mileage for on-site personnel to perform property related business. Mileage is NOT to be paid out of Petty Cash.
43370
Postage & Freight
Stamps, overnight express or other postage related expenses.
43380
Employee Relations
43390
Licenses, Permits & Fees
43400
Credit & Collections
43410
Dues & Subscriptions
43420
Copier & Printing
43430
DO NOT USE!
DO NOT USE!
43440
DO NOT USE!
DO NOT USE!
43450
Training & Seminars
43460
Administrative/Forms
43470
DO NOT USE!
43480
Computer Supplies
43490
Miscellaneous Administrative
MANAGEMENT FEES
ADMINISTRATIVE
Jan. 2012
ACCOUNT DESCRIPTIONS
General supplies used in the office, i.e. staples, paper clips, typewriter ribbon, pens, pencils, name tags. (Code Paper to 43420)
Telephone service, Answering service, Internet service and Long Distance for the Property Office and Business Center (Code Advertising
Costs appearing on your phone bill to 43510)
DO NOT USE!
Fees for attorneys, tax consultants, outside accounting firms and other professional consultants.
Employee related expenses such as holiday party, manager's meeting, etc.
Business licenses, pool permits, city and boiler inspections, Blue Moon fees, RealPage/OneSite annual fees and monthly payments (SDE).
Expenses related to filing evictions & processing credit checks. Fees related to evictions or writs. OneSite Screening/Criminial monthly
payments.
Apartment Association dues, business clubs, Chamber of Commerce dues, newspaper subscriptions for office.
Copier machine rental, repairs, supplies and other copier related expenses. Copy Paper. Copier Toner.
Expenses incurred when on-site employees attend management company seminars, professional seminars and/or apartment association
functions. Includes shopping report fees and outside market surveys.
Forms used for leasing & other property operations. Include Blue moon Clicks.
DO NOT USE!
Printer ink cartridges and other supplies used in connection with the on-site computer. Computer service, repair and related expenses.
Website design and hosting. Website domain registration and renewal fees. Email account, setup and maintenance expenses. (Code
Paper to 43420)
Corporate office use only. Bank fees and checks.
SR - Chart of Accounts - Defined
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CHART OF ACCOUNTS
LEASING
CODE
ACCOUNT TITLE
43510
Advertising
43520
Locator Commissions
43530
Property Promotions & Other Marketing
43540
Referral Fees
43560
Model Furniture & Supplies
43580
Brochures & Related Materials
43590
Leasing Commissions
CODE
ACCOUNT TITLE
43610
Electricity - Property
43620
Electricity - Vacant & Model
43630
Electric Reimbursement
ACCOUNT DESCRIPTIONS
Newspaper and yellow page ads, apartment guide, billboards or any PRINT advertising associated with marketing the community.
Crossfire Monthly Payments.
Commissions paid to professional apartment locator services.
Resident parties, social events, balloons, flags, banners and all other costs related to promoting the property and/or creating good will
and resident retention. Helium tank rental and refills. Property newsletters.
Fees paid to residents, local merchants, and other non-professional sources of lease referrals as applicable by the laws of each state.
Rental of model furniture and/or purchase of accessories for use in the model or focus unit. Includes Model Cleaning.
Artwork and production of brochures, framed floor plans, site plans, stationary, and other materials custom designed for a specific
property's use. Business Cards. Tent Cards.
Incentives paid for new move-ins and renewals as outlined in the policy manual.
UTILITIES
ACCOUNT DESCRIPTIONS
House meters only.
All vacant units and models.
Resident payments and refunds issued by utility companies.
43640
Water
House meters only.
43642
Irrigation
House meters only.
43644
Water - Vacant & Model
All vacant units and models.
43645
Water Reimbursement
Resident payments and refunds issued by utility companies.
43650
Sewer
House meters only.
43660
Gas & Oil
House meters only.
43666
Gas & Oil Reimbursement
43670
Utility Transfer Fees
43680
Utility Billing & Bonds
43690
Utility Late Fees
CODE
ACCOUNT TITLE
43700
Grounds Maintenance Contract
43710
Exterminating Service & Supplies
43720
Garbage & Trash Removal
43725
Trash Reimbursement
43730
Snow Removal
Includes service and supplies, i.e. ice melt or sand.
43740
Courtesy Patrol
Contract courtesy officer(s) and patrol services, rent given for services rendered. Includes Office Alarm System expenses.
43750
Cable & Antenna
Cable and master antenna installation, maintenance or monthly payment, satellite dish maintenance. (Code Office & Clubroom Internet
Service - DSL/Cable to 43320)
43760
Uniform Service & Cleaning
43770
Equipment Rental
Resident payments and refunds issued by utility companies.
Fees charged by utility companies to transfer billing from a resident to the owner upon move-out.
Velocity and other water billing company bills.
Corporate office use only.
SERVICES
43780
Furniture Rental
43800
Elevator Maintenance & Contract
43810
Pool Cleaning
43820
Vehicles
43830
Hallway Cleaning & Repairs
43840
Fire Protection
43880
Corporate Unit Expense
Jan. 2012
ACCOUNT DESCRIPTIONS
Landscaping contracts only. (Code sprinkler repairs to 44220) (Independent Properties Only - Code seasonal flowers & supplies to
44030) (Prime Properties Only - Code seasonal flowers & supplies to 44490)
Includes both contract service and supplies.
Contract trash removal and dumpster service.
Resident payments and refunds issued by trash companies.
Purchase of uniforms and work clothes.
Pager rental only. (Other equipment rentals should be coded to appropriate category)
Clubhouse furniture, washer or dryer rental.
Elevator service contract, elevator maintenance and elevator phone costs.
Contract pool cleaning services. Pool supplies are coded to 44040
Gas, oil, maintenance and repairs for golf carts and other company owned vehicles.
Costs to maintain and clean interior hallways.
Smoke alarms, smoke alarm batteries, fire extinguishers, fire alarm systems, annual fire extinguisher inspections and sprinkler alarm
monitoring.
All expenses related to maintain designated corporate units or furnished apartments. i.e. furniture rental, cable service, electricity,
laundry service, gas, water/sewer and washer/dryer rental for the corporate units only.
SR - Chart of Accounts - Defined
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CHART OF ACCOUNTS
CLEANING & DECORATING
CODE
ACCOUNT TITLE
43900
Painting - Contract Labor
43910
Paint Supplies
43920
Contract Cleaning & Supplies
43930
Carpet Cleaning
43940
Carpet Dying & Repairs
43950
Drapery Cleaning & Repairs
43960
Sheetrock Repairs
43970
Wall Covering
43980
Other Interior Repairs
CODE
ACCOUNT TITLE
44020
Roof Supplies & Repairs
44030
Grounds Maintenance Supplies
ACCOUNT DESCRIPTIONS
Paint contractor fees for interior apartment units only.
Paint, paint brushes, rollers, drop cloths and other supplies used for interior apartment painting and minor exterior painting. (Code
Amenity Painting to 44060) (Code parking lot curb or striping to 44050)
Contract cleaning fees for maid service and property cleaning supplies. (Code Office Cleaning to 43310) (Code Model Cleaning to 43560)
(Code Clubroom and Fitness Center Cleaning to 44060)
Shampoo and steam cleaning of carpets plus related supplies. (Code All Carpet Repairs to 43940)
Repairs, dying, stretching, patching, pet treatments and other related items needed for existing carpet. (Code Water Extraction to
44080, 44090 or 44110 which ever is applicable)
DO NOT USE!
Contract labor and supplies used for sheetrock repairs.
Wallpaper supplies, installation, removal and repairs.
Consult your AVP prior to using this category. Repairs made inside units in connection with a normal turnover that cannot be
coded to "unit upgrades" or any other category in the cleaning and decorating section. i.e. sinks, tubs, toilets, vinyl, tile, light fixtures,
counter tops, ceiling fans and lightweight concrete floors.
REPAIR & MAINTENANCE
ACCOUNT DESCRIPTIONS
Minor roof repairs including patching and flashing.
Fertilizer, straw, mulch, seed, rye grass, shrubs, flowers, seasonal flowers, hoses, dog poo bags, etc. Independent Properites Only (Code
Prime Properties to 44490) (Code Sprinkler repairs to 44220)
44040
Pool Supplies & Repairs
44050
Parking Lot & Sidewalk Repairs
44060
Clubhouse & Amenity Repairs
Repairs or cleaning of Amenities, i.e. laundry rooms, clubhouse, weight rooms or other recreational facilities. Minor garage repair and
remotes. Gate Repairs. Office Cleaning.
44070
Electrical Supplies & Repairs
Electrical repairs including junction boxes, breakers, wire switches, receptacles, switch plates and other circuit items.
44080
Plumbing Supplies & Repairs
Plumbing expenses including minor boiler repairs, sewer back-ups, toilet tank repairs, plumbing fixtures and parts. Includes water
extractions and repairs due to leaks and plumbing backups. Bathroom tile repairs less than $500.
44090
HVAC Supplies & Repairs
44110
Appliance Supplies & Repairs
44120
Carpentry Supplies
Wood and other carpentry; wood trim, baseboards, door jambs, door frames, window frames, minor door repairs, closet shelves, interior
doors, metal bi-fold doors, siding, guttering, wood and caulking.
44130
Hardware Supplies
Handles for cabinets and drawers, hinges, drill bits, glue, nails, doorstops, peepholes, doorbells, door knockers, etc.
44140
Locks & Keys
Chemicals, filters, pumps and minor repairs to swimming pools, hot tubs, etc. Includes Pool phone expenses.
Cleaning, restriping, pothole repairs, curb stops, speed bumps and small paving jobs. Includes Parking Lot paint & Signs.
Repairs and maintenance to HVAC systems including relay switches, timers, heating elements, freon, fan motors, filters, evaporator and
condenser coils. Includes water extractions due to HVAC leaks.
Vent hoods, disposals, drip pans, refrigerator shelves, broiler pans, heating elements and other supplies pertaining to appliances.
Includes water extractions due to appliance leaks. (Code Magnatrons to 44430)
Key blanks, key machine repairs, re-keying kits and supplies, lock sets, mail box keys and locks, and other hardware associated with locks
and keys. Pinlocks and Charlie Bars.
44150
Light Bulbs & Fixtures
44160
Glass, Mirrors & Screens
Window glass, glazing, screens, bathroom mirrors and medicine cabinets.
44220
Sprinkler System Repairs
Repairs and maintenance to landscape irrigation systems.
44280
Balcony & Stairway
Exterior lighting and fixtures, exterior bulb and fixture replacement and interior light bulbs.
Minor repairs to balconies, handrails, steps, etc.
TAXES & INSURANCE
CODE
ACCOUNT TITLE
44310
Property Taxes
Corporate office use only.
44320
Personal Property Taxes
Corporate office use only.
44340
Hazard Insurance
Corporate office use only.
Jan. 2012
ACCOUNT DESCRIPTIONS
SR - Chart of Accounts - Defined
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CHART OF ACCOUNTS
RECURRING REPLACEMENTS
CODE
ACCOUNT TITLE
44400
Individual Water Heaters
Purchase of individual unit water heaters. Include Unit Number on Invoice.
44410
Carpet Replacement
Replacement of carpet in apartment units. Include Unit Number on Invoice.
44420
Mini-Blind & Drapery Replacement
44430
Appliance Replacement
CODE
ACCOUNT TITLE
44450
Boiler Replacement
Replacement costs for boilers.
44460
HVAC Replacement
Replacement of condensers on package units and major repairs to chill water systems.
44470
Plumbing Replacement
Replacement of entire lines, hydro jet, water or sewer main pipelines on interior and exterior.
44480
Electrical Replacement
Meter replacement and other electrical replacement including meter panels, exterior lighting upgrades, etc.
ACCOUNT DESCRIPTIONS
Mini-blind, vertical blind and drapery replacement. Include Unit Number on Invoice.
Replacement of all major appliances. Include Unit Number on Invoice. (Code Garbage Disposals to 44110)
NON-RECURRING REPLACEMENTS
ACCOUNT DESCRIPTIONS
44490
Lawns, Trees and Shrubs
44500
Paving & Parking Lot Renovations
44510
Foundations
44520
Fire & Storm Damage Repairs
44525
Insured Loss Recovery
44530
Roof Replacement
44550
Exterior Painting
Major exterior painting contracts and supplies.
44560
Exterior Siding
Major replacement or repairs to exterior siding.
Major landscape purchases and contract labor for major landscape renovations. Pillar Properties Only - seasonal flowers.
Major repairs and repaving of parking lots including curbs, seal coating, speed bumps.
Major foundation repairs.
Consult your AVP prior to using this category. Repairs necessary to restore the property due to fire, flood, storm damage, hail, or
other damage.
Corporate office use only.
Major roof replacement. Roof repairs are coded to 44020.
44650
Concrete Repairs
44660
Exterior Carpentry & Gutters
44670
Pool Furniture
44680
Playground & Recreational Expense
44690
Permanent Signage
44700
Pool Repairs & Equipment
44740
Social Programs
44750
Down Unit Repairs
Costs associated with bringing a unit from "Down Unit" status to market ready. Must be Approved by AVP
44760
Capital Supervision
Corporate office use only.
44770
Personnel-Rehab Projects
44780
Unit Upgrades
44790
Other Non-Recurring
44791
Bond Related Expenses
44792
City Inspection/Multi-Family License Fee
44793
Clubroom & Office Upgrades
44794
Computer & Peripherals
44795
Elevator Inspection & Major Repairs
44796
Fire Alarm System Inspection & Related
Repairs
44797
Gate/Garage Door Repairs & Supplies
44798
Pest Control Expenses
44799
REAC Inspection Related Expenses
Jan. 2012
Major repairs to sidewalks, retaining walls, slabs, patios, balconies, steps and stairs.
Major repairs to or replacement of soffit, eaves, fascia, exterior doors, fencing, gutters, wood replacement of balconies, etc.
Replacement of pool related furniture including barbecue grills and umbrellas.
Playground and exercise equipment, jogging trails, sand volleyball, tennis courts, etc. Includes Major Gate repairs.
Monument, directional and building sign packages only.
Major repairs to the pool or replacement of equipment includes replastering.
Resident teams expenses. Used only on UHF owned properties.
Contract labor associated with any major rehab projects as approved by your AVP.
Specific items listed in the non-recurring section of the budget under "Unit Upgrade Detail". See Page 5 of Budget. These are the only
items to be coded to this category other than subfloor repairs.
Must be Approved by AVP. Use this category ONLY if no other category applies.
Bond related expenses.
City Inspection/Multi-Family license fees.
Clubroom and office upgrades.
Computer and peripherals.
Elevator inspection and major repairs.
Fire alarm system inspection and related repairs.
Gate/Garage door repairs and supplies.
Major pest control related expenses such as Bedbugs and Termites.
REAC inspection related expenses.
SR - Chart of Accounts - Defined
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