Expense Transfer (IX)

The Expense Transfer (IX) document records an internal purchase or sale. It differs from the Internal Voucher (II) in that the seller records reduction to expense rather than revenue. In this way, expense is transferred from seller to buyer.

Although this document is not stored in the open payment voucher tables, it can be modified. To change the results of a previously entered internal transaction, enter a new modified payment voucher document. For reporting purposes, the transaction number should be the same as the previous payment voucher.

Once the Expense Transfer (IX) is accepted by the system, it is posted to the ledgers and tables as a type 4 Payment Voucher (PV).


Date of Record	Default is the date the document is accepted. Enter the date ( mm dd yy ) that you want to associate with this document, usually the current date. You cannot enter a future date.
Accounting Period	Default is inferred from Date of Record . If you want these transactions recorded in another accounting period, enter the desired open period, using fiscal month and fiscal year. You cannot enter future periods.
Budget FY	Default is the current fiscal year. If you want these transactions recorded in another fiscal year, enter the desired open fiscal year. You cannot enter future budget fiscal years.
New/Modification [Action]	Default is New [E] . Valid values are: New [E] Indicates that this is a new entry (new document). Modification [M] This allows you to add lines to a previous document, change the amounts on existing lines (not codes), or cancel a line (decrease a line amount to zero). To change codes in an existing line, you must cancel that line and reenter a new line. You can record both these lines on the same document by entering Modification [M] .
Offset Receive/Cash Account	Default account used depends on the value of Internal Cash Voucher Option on System Control Options (SOPT). If the field is Yes [Y] , the balance sheet account is inferred from the seller's fund and bank account. If the field is No [N] , the system uses Due From Fund on System Special Accounts (SPEC). Enter an account only if you want to override the default account. See Balance Sheet Account Index (BACC) for valid values.
Offset Liability/Cash Account	Default assigns an account code according to the following: Vouchers involving two different funds. The code used depends on the value entered in Internal Cash Voucher on System Control Options (SOPT). If the value is Yes [Y] , the system uses the balance sheet account inferred from the fund and bank account codes. If the value is No [N] , the system uses the value entered in Due to Fund on System Special Accounts (SPEC). Vouchers that are within the same fund. No account code is used because you cannot create a liability within the same fund. Enter the balance sheet account you want credited for the liability created by this voucher. See Balance Sheet Account Index (BACC) for valid values.
Document Total	Required. Enter the net amount of all lines on the document. To compute this amount: 1. Add all the increase amounts. 2. Add all the decrease amounts. 3. Subtract the smaller of these amounts from the larger. 4. Enter that amount.

Seller View


Seller Account
Fund	Required. Enter the seller fund for the goods or services. Default is inferred from Organization (ORG2) based on the agency and organization entered on this document.
Agency	Required. Enter the agency that is selling the goods or services listed in this document. See Agency Index (AGCY) and Fund Agency Index (FAGY) for valid values.
Organization/Sub	Conditional. Organization may be required, depending on the Revenue Budget Organization Option on Fund Agency Index (FAGY). For transactions that require a balance sheet account code, this field is optional. See Organization Index (ORGN) for valid values. Sub-Organization is required if an organization is entered and Sub-Organization Required on Revenue is Required [Y] on Organization (ORG2). See Sub-Organization (SORG) for valid values.
Appropriation Unit	Enter the program budget unit selling the goods or services listed in this document. See Program Reference Table (PRFT) for valid values.
Activity	Conditional. Default is inferred from Organization (ORG2), if it is included there. May be required, depending on the Revenue Budget Activity Option on Fund Agency Index (FAGY). See Activity Index (ACTV) for valid values.
Termini	Conditional. Required if Termini Validation Indicator is selected on Agency Project (AGPR) for this project. Enter the mile point, range of mile points, or bridge identifier at which work is performed for a given Highway Route. See Termini Reference Table (TERM) for valid values.
Function	Conditional. May be required, depending on the Revenue Budget Function Option on Fund Agency Index (FAGY). Default is inferred from Organization (ORG2); or from Activity (ACT2), if a function is not entered in Organization (ORG2). See Function ( FUNC ) for valid values.
Object/Sub	Object is required. Enter the object code for the item being sold. See Object Index (OBJT) for valid values. Sub-Object is optional. Enter a sub-object if further description is needed. See Sub-Object (SOBJ) for valid values.
Job Number	Conditional. May be required, depending on the Job Number Required on Spending option on Organization (ORG2).
Reporting Category	Conditional. May be required on revenue transactions, depending on the Reporting Category Required on Revenue Transaction option on Agency (AGC2). Enter the reporting category of the seller. See Reporting Category (RPTG) for valid values.
BS Account	Optional. Enter the balance sheet account affected by this sale. See Balance Sheet Account Index (BACC) for valid values.

Buyer View


Line	Required. Enter a different two-digit number for each line on the document. Numbers 00 to 99 are valid.
Reference Number	Conditional. Required if this line concerns items previously recorded on another transaction; otherwise, leave blank. Enter the document code, agency and number of the document being referenced. If a prior year purchase order is referenced, ensure that all values in the accounting distribution are valid for the prior year as well as for the current year.
Line	Conditional. Required if this line concerns items previously recorded on a purchase order; leave blank for requisition documents. Enter the purchase order line number, from the purchase order document, of the item being referenced.
Fund	Required. Default is inferred from Organization (ORG2) based on the agency and organization entered on this document. Enter the fund paying for the item on this line. See Fund Index (FUND) for valid values.
Agency	Required. Enter the agency paying for the item on this line. For transactions that require a balance sheet account code, Agency is optional if Reporting Category is blank; otherwise, it is required. See Agency Index (AGCY) and Fund Agency Index (FAGY) for valid values.
Organization/Sub	Organization may be required, depending on the Expense Budget Organization Option on Fund Agency Index (FAGY). Sub-Organization is required if Sub-Organization Required on Spending on Organization (ORG2) is: Required [Y], or Required on Expenditure Transactions [3]. For transactions that require a balance sheet account code, these fields are optional. See Organization Index (ORGN) and Sub-Organization (SORG) for valid values.
Appropriation Unit	Conditional. Required if the Appropriation Control Option is C (full control) or P (presence control) on Fund Index (FUND). Enter the program budget unit for the items listed on this voucher. See Program Reference Table (PRFT) for valid values.
Termini	Conditional. Required if Termini Validation Indicator is selected on Agency Project (AGPR) for this project. Enter the mile point, range of mile points, or bridge identifier at which work is performed for a given Highway Route. See Termini Reference Table (TERM) for valid values.
Activity	Conditional. Default is inferred from Organization (ORG2), if it is included there. May be required, depending on the Expense Budget Activity Option on Fund Agency Index (FAGY). For transactions that require a balance sheet account code, this field is optional. See Activity Index (ACTV) for valid values.
Function	Conditional. Default is inferred from Organization (ORG2); or from Activity (ACT2), if a function is not entered in Organization (ORG2). May be required, depending on the Expense Budget Function Option on Fund Agency Index (FAGY). See Function (FUNC) for valid values.
Object/Sub	Object is required. Enter the object that best describes the item named on this line. For transactions that require a balance sheet account code, this field is optional. For internal refunds, this field must be blank. See Object Index (OBJT) for valid values. Sub-Object is conditional. Enter the sub-object on expenditure documents if Sub-Object Required is selected [ Y ] on Expense Budget Inquiry (Extended) (EEX2). See Sub-Object (SOBJ) for valid values.
Job Number	Conditional. Required if Job Number Required on Spending on organization (ORG2) is: Required on Expenditure Transactions [3] or Required if Job Number Spending is Required on Activity [A] and Job Number Spending on Activity (ACT2) is: Required [Y], or Required on Expenditures [3] Otherwise this field is optional. If Job Cost is Yes [Y] on System Control Options (SOP2), enter a job number. If Job Cost is No [N] , enter a project number. If your installation does not use job cost or project accounting, you may enter a general reporting category code.
Description	Optional. Enter a description for this voucher line.
Rept Category	Conditional. Required on expenditure transactions if Reporting Category on Agency (AGC2) is Required on Expenditure Transactions [3]. For transactions that require a balance sheet account code, this field is required if Reporting Category Option is Y (required) on Balance Sheet Account Index (BACC). Otherwise, this field is optional. See Reporting Category (RPTG) for valid values.
BS Account	Conditional. If this line references an EPS purchase order that contains a warehouse code, default is inferred from Warehouse (WHS2). Required if this is an expense transaction (fixed assets, consumption-based inventories, pre-paid items) or if this transaction transfers funds between two balance sheet accounts. If the latter is the case, Object must be blank. See Balance Sheet Account Index (BACC) for valid values. You cannot enter a balance sheet account that is used as a default account on System Special Accounts (SPEC). However, you can enter the default fund balance account.
Amount	Required. Enter the dollar amount of the item(s) described on this line. Record two digits for cents; the decimal point is optional. Do not enter dollar signs or commas.
Def/Inc/Dec	Defaults to Default [blank] . Select Decrease [D] to record credit memos.
Partial/Final Ind	Defaults to Default [blank] . This field is used only when a purchase order is referenced. Valid values are: Default [blank] This will leave this field blank. Partial [P] This value is optional (the system knows that the payment is partial because the payment voucher line amount is less than the purchase order line amount). Final [F] If the total amount expensed equals the purchase order line amount, then the purchase order line is closed automatically, and this value is optional. Select Final [F] if the total amount expensed is less than the purchase order amount, but you want to force a close (the item did not cost as much as expected) or if the total amount expensed is more than the purchase order amount (the item cost more than expected). A maximum limit exists for how much the total amount expensed can exceed the purchase order amount. ( See discussion of purchase orders in the User's Guide .)
Partial/Final Ind

Expense Transfer (IX)

Seller Account