I. GENERAL
These G/L accounts are to be used for payments for services rendered by individuals who are not employees of Duke, and other payments to individuals for special situations identified in this procedure. Employees of Duke can not be paid using these G/L accounts (except G/L account 622500, Experimental Subjects) - a 60xxxx, Payroll Costs salary G/L account must be used. These payments do not entitle the recipient to any of Duke's fringe benefits.
Most payments charged to these G/L accounts are considered reportable income and the appropriate IRS tax forms will be issued to the recipient at year-end.
For additional guidance on the most appropriate G/L account to use for expenses within this range, please review the Recommended G/L Accounts for Common Purchases Matrix(link is external).