The basic identification of UTHSC accounts consists of an eight-digit code in which the first three digits indicate the fund type. The fourth digit indicates the area (Dental Branch is 3), and the last four digits represent a specific account (organization). The following is a list of account types used by the Dental Branch with the fund, area, and organization ranges that apply.

• State Fund Accounts 100-3-XXXX.
  These accounts are for funds appropriated to UTHSC by the State Legislature. The total annual level of state funds allocated to the Dental Branch is set by the UTHSC during the annual budget process. The total of all department budgets within the Dental Branch must fit within this total. For information pertaining to these accounts, see Section 11.01 in the HOOP.
  
• Designated Fund Accounts 1AA-3-XXXX through 1UZ-3-XXXX.
  Funds generated from the sale of mission related goods and services to individuals or entities outside of the UTHSC community. For information pertaining to this type of account, see Section 11.01 in the HOOP.
  
• Service Department Accounts (Auxilliary Enterprise Account) 1VA-3-XXXX through 1ZZ-3-XXXX.
  Funds generated by operating entities within the University and the Dental Branch that furnish services to students, faculty, or staff. For information pertaining to this type of account, see Section 11.01 in the HOOP.
  
• Contracts and Grants 200-3-XXXX through 599-3-XXXX (excludes 5GU and 5GR).
  The source of funds for contracts and grants is major federal and private research agencies and philanthropic organizations. For information on contract and grant application procedures, contact the Office of Research Services. For general information pertaining to contracts and grants, refer to Sections 10.08  and 11.01 in the HOOP.
  
• Gift Accounts 5GU-3-XXXX & 5GR-3-XXXX.
  Cash gifts are credited as revenue to the appropriate gift fund account that was set up in accordance with the gift funds procedure. Large gifts always require the involvement of the Development Office to ensure that proper procedures are followed. Basic policy and procedures regulating the acceptance of gifts is included in Section 10.10 in the HOOP.
  
• Endowment Accounts 70A-1-XXXX through 79Z-1-XXXX and Endowment Income Accounts 5EI-3-XXXX.
  The sources of funds for endowments and endowment income are donations given to the University with the stipulation that the corpus of the gift remain intact. Only income from the endowment fund may be spent. For information on endowments, refer to Sections 10.12 and 11.01 in the HOOP.