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Internal Sales (E2R and ISP)

Directive Statement

The Expense to Revenue (E2R) and Internal Sales Provider (ISP) journals are used to record internal sales or services that a department has provided to another department within the University of Florida.  In order for a department to be able to provide sales and services, a department must be established as an auxiliary and have an FSEA (Fee-for-Service Educational Activity) form on file.

Internal sales journals should be entered by the department providing the sale or service.  The journals will commonly use Account Codes 440400 (Sales and Services Internal), 440410 (Rental of Real Property Internal), or 440420 (Rental of Personal Property Internal) to record the revenue portion of the sale or service, and will use the appropriate 7xxxxx to record the expense.  Internal sales revenue should be recorded to an auxiliary Fund Code, such as 149.

All E2R journals are required to have an invoice attached to the journal to support the sale or service that was provided.  A list of the invoice requirements can be found below.

Reason for Directive

To maintain the integrity of the University of Florida General Ledger and ensure all sales are by approved auxiliaries with appropriate documentation.

Who must comply?

All UF departments.

Invoice Requirements

  • Name of department providing goods or service
  • Remittance information
  • Invoice number
  • Invoice date
  • Contact name for purchasing department
  • Payment due date
  • Payment terms
  • Description of goods or services delivered
  • Quantity delivered by line item
  • Price per unit
  • Total amount due
  • Confirmation of cost center that should be charged
  • Allocation method for split charges
  • Special terms or any additional information needed for accurate processing

Who Handles Posting E2R and ISP Journals?

Auxiliary Accounting will post all E2R and ISP journals.

Last Reviewed

04/30/2022: reviewed content


Auxiliary Accounting 


UF HR Toolkit – Journal Entry


Auxiliary Accounting: (352) 294-7236

General Accounting: (352) 392-1326; gahelp@ad.ufl.edu

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