What expense object code should be used to record conference registration fees?
Schools should code registration fees to object code 6300Purchased Professional and Technical Services. Schools should not code these fees to object code 6580Travel, which includes only the costs of transportation, meals, lodging, and other expenses associated with traveling on business for the school. See the USFRCS Chart of Accounts for further details. If a single amount is paid for a conference that includes registration fees and any lodging or meals, reasonable effort should be made to separate the costs for travel from the conference registration fees. If separation is not practical, the full amount should be coded to the area that represents the largest portion of the expenditure.
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