A-base Appointments (A-term Appointments)
Eleven-month appointments paid over 12 months. When A-base appointments are converted to the nine-month academic year, the salary is set at 9/11ths of the A-base.
Academic Administrative Employees
Employees appointed in the 93xx or 9631-9640 classifications established by the Office of Human Resources.
Academic Affiliation
A documented affiliation with another entity, a purpose of which is the sharing of resources, facilities, or educators in furtherance of an educational program. 
Academic Employees
Appointment categories which include Faculty (regular, term and adjunct; probationary and tenure track; temporary and visiting) and Academic Professional and Administrative (P&A) Staff.
Academic Major
A student's main field of specialization during his or her undergraduate or graduate studies. The major is recorded on the student's transcript.
Academic Minor
A student's declared secondary field of study or specialization during the student's undergraduate or graduate studies. A minor typically consists of a set of courses that meet specified guidelines and is designed to allow a sub-major concentration in an academic discipline or in a specific area in or across disciplines. The minor is recorded on the student's transcript.
Academic Professional and Administrative Employee
In the context of this policy, an employee whose primary position at the University is classified within the 93xx, 96xx, or 97xx job code and title series.
Academic Program
Undergraduate, graduate, and professional credit-bearing degrees, majors, minors, free-standing minors, and certificates that may appear on official University transcripts.
Academic Unit
A department or similar unit. A campus, school, college, or division that is not further subdivided is also an academic unit.
Academic Unit Authority
The academic college, department, or committee responsible for determining the minimum standards required to receive credit for a nationally recognized exam.
Academic Work
A "scholarly, pedagogical or creative work . . ." Board of Regents Policy: Copyright, §II, subd. 3. Whether a work is an academic work or not will be determined consistent with the traditions, customs and practices within the relevant academic discipline.
Academic Year
The combination of fall and spring semesters.
Academic Year of Service
The equivalent of two semesters of employment at 67 percent time or greater as a member of the faculty at the University.
Academic/Administrative Unit Head
Individuals who provide overall leadership for the unit and the University in general. They participate in policy formation and ensure policy implementation for their unit. They are also responsible for their unit’s overall financial management.
Acceptable Use
This term consists of these related concepts:
  • Information/data and systems may only be used by authorized individuals to accomplish tasks related to their jobs. Use of the information and systems for personal gain, personal business, or to commit fraud is prohibited.
  • Information not classified as Public must be protected, and must not be disclosed without authorization. Unauthorized access, manipulation, disclosure, or secondary release of such information constitutes a security breach, and may be grounds for disciplinary action up to and including termination of employment.
Acceptance Agreement
A document signed by a donor, a foundation and the University that specifies the purpose of a gift and how it will be administered.
Accounts Receivable

Amounts due the University of Minnesota for credit sales of goods or services to external customers, including sponsors of University research. An account receivable is created upon the shipment of a product, rendering of a service, accumulation of costs, or satisfaction of a performance step as outlined in an agreement. An account receivable may be due or not yet due; a receivable that is due is a claim against a customer that the University has the right to collect at the present time.

Accounts Receivable Aging
The aging is the starting point for the evaluation of the collectability of accounts receivable and often triggers appropriate actions to mitigate the potential for bad debt.
Accrue Expense
Goods or services are received from external entities (non-University departments) in the current accounting period, but payment for the goods or services will be incurred in a future accounting period. The expense should be recorded in the current accounting period.
Accrue Revenue
Revenue is earned from an external entity (non-University department) in the current accounting period, but payments will be collected in a future accounting period. The revenue should be recorded in the current accounting period.
Acquiring Bank
The bank or financial institution that accepts payments for the products or services on behalf of a merchant. Wells Fargo is the University of Minnesota's acquiring bank.
Acquisition Cost - Constructed Equipment
Includes costs of materials and University internal service centers used in the course of construction. University payroll expenses, other than those included in internal service centers charges, are not included in the cost of constructed equipment.
Acquisition Cost - Donated Assets
The fair market or appraised value at the date of the gift. If market value or appraised value is not available, the gift will be recorded at estimated depreciable value.
Acquisition Cost - Purchased Equipment
Includes the invoice price and the cost of any modifications, in transit, insurance, freight (to or from the University) and is reduced by any trade-in. Installation is also included when those costs can easily be identified with the equipment acquisition.
Active Records
Files needed to support the current business activity of a department. The active period may be determined by record category (see the University-wide Record Retention Schedule).