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  5. Internal Sales and Billing (E2R and ISP)

Internal Sales and Billing (E2R and ISP)

Directive Statement

The Expense to Revenue (E2R) and Internal Sales Provider (ISP) journals are used to record the sale of goods and/or services that a Fee-for-Service Educational Activity (FSEA) has provided to a department within the University of Florida.  The FSEA should have an application on file with the Auxiliary Accounting Office to be able to sell goods and/or services.

These journals should be entered by the department providing the sale of goods and/or services.  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 and will use the appropriate 7xxxxx to record the expense.  Internal sales revenue should be recorded to a Fee-for-Service Educational Activity Fund Code such as 149 and 161.

All E2R journals are required to have an invoice attached to the journal to support the sale of the goods and/or services 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 the sales of goods and/or services are through approved Fee-for-Service Educational Activities (FSEA) with appropriate documentation.

Who must comply?

All UF departments.

Invoice Requirements

  • Name of FSEA providing goods and/or services
  • Unique invoice number
  • Invoice date
  • Contact name for Internal Customer
  • Description of goods and/or services
  • Quantity delivered or completed
  • Price per unit
  • Total amount due
  • Payment due date (optional for internal invoices)
  • Payment terms (optional for internal invoices)
  • Confirmation of ChartField string/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 provide oversight in posting E2R and ISP journals.

Last Reviewed

Last reviewed on 03/20/2024


Auxiliary Accounting 


UF HR Toolkit – Journal Entry


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