Sommet Education

Budget

- Budget amount needed:
Above 25K expense please attach different quotes

Is this purchase budgeted for 2022 ?

Yes

Please, select the corresponding option

Shift from another account under my department

Code definitions

Code	Description	Definition
1310000	Income Tax Receivble/Recovrble	Money recoverable from the government or other state entities
1310100	Income Tax Prepaid	Account used for payment in advance of state taxes
1340000	Prepaid Marketing	For any marketing expense prepaid
1350000	Other Prepaid Expenses	For any campus expense prepaid
1351000	Prepaid Maintenance Expenses	All CAPEX invoices with no FA ID but identified as CAPEX (e.g. project number identified)
1370000	Other Current Assets	All other assets that do not fall in any other categories
1510000	Asset/Property Clearing_Psoft	All CAPEX invoices with FA ID but identified for CAPEX. It will be then be reclassed to a FA account
5211000	English Language Contractors	Salaries of teachers hired via a 3rd party company contracted
5611000	Course Food/Beverage	All purchases related to F&B suppliers
5611100	Course Food	All purchases related to Food suppliers
5611200	Course Beverage	All purchases related to beverage suppliers
5612000	Course Uniforms	Expenses related to uniforms for student
5613000	Course Space or Equipment Rent	Includes cost of courses equipment and supplies such as table, computer and the renting of the space
5614000	Course Materials & Supplies	Include costs of student books and all supplies office items
5615000	Clinical Supplies	Includes cost of clinical equipment and supplies such as syringues, needles, medical kits, blood pressure monitors, defibrilators, ….
5620000	Textbooks	Purchases of Academic books
5621000	Copywrite Fees	Fees related to copyright registration, recordation, and other services
5630000	Dissertation/Thesis Fees	Fees related to support for research, learning, and the publication and dissemination of scholarly works such as thesis and issertation
5631000	Exam Expense	Exam registration fees
5632000	Third Party Internshp Agreemnt	Fees related to internship paid by the company such as Visa, proving health insurance, relocation fees, housing participation
5636100	Student Transportation	Transport during Students arrivals. Bus companies such as Chadonne & Fils, Voyage Bluchard
6000000	FT_Wages	Regular salary of employees, permanent , registered on the payroll. It includes vacation pay, funeral leave, holiday pay, jury duty, other absence pay. It includes also allowances such as: health insurance participation, function allowance, school fees, one time payment starter
6001000	FT_Overtime	Overtime payment due to working extended hours beyond the company policy.
6002000	FT_PTO/Vacation Pay	Compensation paid to employees in return for not taking earned vacation.
6011100	FT_Pension	Company costs in connection with Pension Promises in percentage of salary
6012300	FT_Meals	The portion of an employee's meals that is paid for by the Company.
6020000	FT_Discretionary Bonus	Bonus based on performance based bonus programs.
6022000	FT_Emp Profit Shar Rev Cur	This is a bonus that allows the Company to share with the employees the profits earned during the calendar year.
6030000	FT_Federal Taxes	Federal Taxes on salaries for employees according to a statutory jurisdiction and municipality.
6032000	FT_Social Security Taxes	This account represents social security programs paid by the company.
6040000	FT_Severance	An amount paid to an employee on the early termination of a contract.
6110000	Car Allowance	Expenses related to car bonus, car maintainance and fees related to car ownership if provided as a separate bonus payment.
6111000	Housing Allowance	Supplement for housing paid to management employees working outside their home country during the first three months of tehir arrival
6111500	Exec. Benefits in Kind	Allowances for Executive management such as Lunch tickets, responsibilitz allowance, cash benefit correction
6113000	Stipends	Fees for Administrator
6115000	Expat_Home Leave	Supplement for annual home leave paid to management employees working outside their home country
6121000	Stock Options_Time Based	Costs associated with stock option grants made to select group of key managers and paid with stock option grants.
6123000	Restricted Stock Time Based	Costs associated with stock option grants made to select group of key managers and paid with stock option grants with a constrain period of time to sell them
6123100	Restricted Stock Performance	Costs associated with stock option grants made to select group of key managers and paid with stock option grants based on employees performance
6126000	Holiday Gifts	Costs associated with the annual holiday gift basket to employees.
6127000	Physical/Medical Check Ups	Physical/Medical Check Ups paid bz the companz to the students
6128000	Other Benefits Expense	Distribution of other benefits that do not fall under the existinbg categories
6190000	Temporary Contract Labor Exp	Temporary employee hired for through recruitmetn Agencies such as Randstadt & Adecco
6200000	Agent Commission Exp-3rdPrty	Fees paid for general consulting services such as business strategy, benchmarking, business analysis, or business process consulting; includes fees to non-employee Directors of the Company.
6200000	Agent Commission Exp-3rdPrty	Fees paid for general consulting services such as business strategy, benchmarking, business analysis, or business process consulting; includes fees to non-employee Directors of the Company.
6200000	Regular Consultant Labor Exp	Fees paid for general consulting services such as business strategy, benchmarking, business analysis, or business process consulting; includes fees to non-employee Directors of the Company.
6210000	Postage_Mail	Shipping costs (UPS, La Poste, Relief)
6220000	Supplies_Cleaning	Includes suppliey for cleaning items such as , paper products, smallwares, soap, and cleaning products, and cleaning equipment below the threshold of 1000 CHF. (e.g. Hyprom)
6230000	Supplies_Photocopy/Printer	All material related to prinitngs machines such as paper, cartidges,
6240000	Supplies_Stationary/Office	Expenses related to non capital purchase (under $1,000) of furniture for home office. Small, dailiy use items, such as paper clips, post-its, markers, pens, enveloppes…
6250000	Supplies_Food/Beverage	Includes onsite or offsite expenses for food service items such as food and beverages .
6260000	Supplies_Uniforms_G&A	Includes expenses for cleaning items such as uniforms for students or employees
6270000	Supplies_Water_Purified	Chemical use within Building Services operations such as water treatment.
6280000	Supplies_Other	A small expense that is not specific to any other category
6290000	Supplies_Misc Expense	A small expense that is not specific to any other category
6301000	Utilities_ Electricity Exp	Expenses related to Electricity
6302000	Utilities_Oil	Expenses related to Oil
6303000	Utilities_Water	Water expenses
6304000	Utilities _Propane/Natural Gas	Expenses related to Gaz
6305000	Utilities_Gas/Petrol	Fuel for EMD car. Will be used only if we link the EMD car to a specific gas station company that can provide monthly invoices to avoid employees paying with their own money hence reduce petty cah transactions.
6310000	Services_Trash Removal	All costs related to trash treatment services such as container location, trashe treatment, taxes
6311000	Services_Moving/Hauling	All costs related to the move for example when you move from an office to another and hire an external third party company to take care of furniture transprtation
6314000	Services_Cleaning	All costs related to cleaning services contractors (e.g. Integraal)
6315000	Services_Security/Guard	Fees related to the transportation services fro students (e.g company such as Voyage Jean Louis, TPF, TL, TPG)
6315100	Services_Safety	Fees related to a third company for safety services such as Certas SA, Protect Services Fribourg
6321000	Cellular Phone Expense	Usage of private phone, prepaid phone cards or company phone n not paid via an invoice to the company
6322000	Non_capitalized Software	This includes the expense of computer software non capitalized in line with the CAPEX policy. Excludes process control software and operating system software which is capitalized with hardware.
6323000	Hardware/Supplies	This includes non-capitalized computer hardware items such as a modem, mouse, etc. Does not include basic supplies such as diskettes, paper, mouse pads - these are part of Office supplies.
6324000	Maintenance Expense	Repair and maintenance expenses to preserve the useful life of company preserve the useful life of company assets. Includes the fees paid for assets. Includes the fees paid for contracted services to maintain and contracted services to maintain and repair these assets and expenses repair these assets and expenses associated with rented/leased assets associated with rented/leased assets when not included as part of the when not included as part of the contr act. Also includes the expense portion of appropriation AEs. Non-tax deductible.
6325000	Internet/Data Line Charges	The cost of Internet Access for a Site.
6326000	Conference Call/Web Meeting	Webex, Skype, Zoom, Gotomeeting accounts not provided by the company
6328000	IT Hosting/Migration	Expenses for interactive website hosting and maintenance/operation fees.
6329000	IT Development Expense	Creation or development of a new web page or new section in a website or software
6331000	Accreditation Fees	Fees to test and certify third parties, behave ethically and employ suitable quality assurance.
6332000	University Partner Fees	Course fees are charged from an external university to the company.
6334000	Subscription Expense	Cost of books, journals, and subscriptions for business-related purposes.
6335000	Membership and Sponsorship Fees	General contributions, donations, grants, scholarships, and fellowship expenses which pr omote the general goodwill of the Company. (Not scholarships, and fellowship expenses which promote the general goodwill of the Company.) Also includes dues and membership fees paid to commercial trade or business associations, Also includes dues and membership fees paid to commercial trade or business associations, service or advisory organizations or service or advisory organizations or professional societies professional societies.
6336000	Licensing Fees	License fees paid by the Company yearly such as licence for Dynamics, Microsoft,…
6336300	Municipal Permits	Costs of permit delvivered by the municipality
6337000	Training & Seminars_Employee	Fees, supplies, and all other non-meal (non-travel) expenses for training, including approved certification program expenses.
6338000	Sponsorship Fees	Fees for sponsorhhip
6341000	Accounting Fees_General	Accounting fees are reltated to external company that help the company to maintain accurate records, interpret reports, and file taxes through audit. (e.g. KPMG, Mazars)
6342000	Legal Fees_General	Legal fees and expenses paid to protect the Companys interests includes general legal services, product liability issues, obtaining and maintaining patents and trademarks, etc.; excludes tax legal counsel which is part of Financial Services. This account is for prior period/year expenses.
6342500	Legal Judgment Expense	Costs related to the the court, plus any costs incurred after judgment and accrued interest on the total amount.é IT includes also costs related to
6343000	Consulting Fees	Fees paid for general consulting services such as business strategy, benchmarking, business analysis, or business process consulting; includes fees to non-employee Directors of the Company.
6343100	Technology Consulting Fees	Fees paid for general consulting services such as business strategy, benchmarking, business analysis, or business process consulting. All IT related
6351000	Background Checks	Cost related to the process of looking up and compiling criminal records, commercial records, and financial records of an individual or an organization of an employee
6352000	Search Fees	Recruitment agencey fees that refers to the overall process of attracting, shortlisting, selecting and appointing suitable candidates for jobs (either permanent or temporary) such as Robert Walters, Hays, Phil Smith
6353000	Relocation Expense	All costs related to the relocation of an employee from one place to anoter. Among the costs you will find shipment of goods, destination services, immigration services, language lessions.
6354000	Assessment & Candidate Testing	Cost related to the exam / assessment test online or done by a third party company
6361000	Repair & Maintenance_Buildings	Expenses associated with preserving the useful life of Company owned building structures and grounds.
6362000	Repair & Maintenance_Equipmnt	Tools, equipment (unless capitalized), purchased labor and expenses associated with preserving the useful life of Company assets. Includes laboratories, kitchens equipment, CTCH (constant temperature constant humidity) rooms, pilot plant equipment, audio/visual equipment
6363000	Repair & Maintenance_Furn&Fix	Supplies (used in performance of repairs and maintenance), purchased labor and expenses associated with preserving the useful life of Company assets. Includes fixtures, and office furniture.
6364000	Repair & Maintenanc_Vehicles	Expenses associated with preserving the useful life of Company owned vehicles and aircraft, I.e., repairs, towing, oil and oil changes, replacement of batteries, headlights, fluids replacement, tires and tire repair, cleaning, etc.
6365000	Repair & Maintenance_Other	Expenses associated with preserving the useful life of Company owned building operating systems and machinery and equipment not identified by other accounts.
6390000	Restructuring Expense	Usually one-time cost that must be paid by a company when it reorganizes its organization. The charge might be incurred in the process of furloughing or laying off employees, closing manufacturing plants, shifting production to a new location or writing off assets.
6400000	Travel & Entertainment	All travel to be charged to this account unless there is a tax or legal requirement for more detail, I.e., meals, international expenses, etc.Transportation (including local), lodging, parking, telephone and other non-meal expenses incurred for business travel by employees; excludes travel for Training and Recruiting.
6401000	Air Travel	All costs related to flights (include speedy boarding, extra luggage, insurance ….)
6401100	Lodging_Hotels	Only rooms for lodging while traveling. No seminar rooms. Some restrictions apply in terms of prices. Please review T&E Policy
6401150	Lodging_Family and Friends	Stay at family / friends house can be reimbursed at CHF 50 per night during a business trip.
6401200	Transportation_Ground transportation	Train/Bus/Subway/Tramway …
6401250	Transportation_Taxi	Taxi
6401300	Auto Rental	All costs related to car rental (include insurance but not gas ….)
6401400	Mileage	Costs based on KM from mappy.com
6401450	Mileage_Gas and Toll	Costs based on KM from mappy.com + gaz & boarder costs
6401500	Entertainment_Gifts	Gifts to partners, visiting schools, potential students etc. also refers to the Code of conduct and ethic
6401600	Meals_Travel	Meal expense associated with business travel by employees; excludes meals when the primary purpose of travel is Training or Recruiting.
6401650	Meal Allowance	The portion of an employee's meals that is paid for by the Company.
6401900	Other Travel Expenses	Other travel expenses that do not fall in the usual accounts
6401910	Board of Director Travel	Supervisory board expenses, e.g. travel, meals, meeting costs…. Supervisory board includes employees representatives. In Germany this board is a legal requirement and costs must be separately disclosed.
6501000	Print_Advertisement	Expenses incurred in the advertising of Sommet Education's name, goods, & services in a print media, excluding 3rd party magazines, newspapers, trade publications, inserts, etc.
6502000	Web_Advertisement	Expenses incurred in advertising of Sommet Education's brand and Sommet Education’s name, goods and services on websites, including those ads that are placed on social websites such as Facebook, Twitter, Google etc. Also can include a variety of: (1) Ad/creative formats such as flash/rich media/dynamic banner ads, integrated sponsorships, and custom executions (e.g. homepage takeovers/roadblocks, page re-skins, content creation, etc.). (2) Genres/suppliers/placements: portals, publishers, ad networks, eRetailer sites, sites' Mobile extensions/offerings, etc.
6503000	Media Radio	Expenses incurred in the advertising of Sommet Education's brands and Sommet Education's name, goods, and services on radio stations and radio networks as well as satellite - delivered radio subscriptions, for all national or local audiences.
6504000	Media Television	Expenses incurred in the advertising of Sommet Educatiopn's name, goods, & services on television, including all forms of television such as spot, cable, network, etc.
6504100	Media Theaters	Expenses incurred in the advertising of Sommet Education's brands and Sommet Education 's name, goods, and services in theaters.
6505000	Promotional Materials	Marketing funds paid to support customer activities. i.e. feature, promotion, display, visibility activities.
6506000	Marketing Research	Fees paid for market research/analysis, including services such as interviewing, questionnaire, related data processing, and electronic technical and business information retrieval services.
6507000	Marketing Other	Posting account for other expenses for Marketing that are not part of the other categories
6508000	Media Telemarketing	Costs associated with outbound or inbound brand telphone/telemarketing activities driven by the need to bond with consumers in the context of marketing activities. These can be agency fees for the telemarketing campaign, the automatic handling of incoming calls resulting form a promotion, the processing of outbound SMS.
6512000	Design_Agency	Cost related to a 3rd party agency to create/design and produce marketing materials/content specific to activities
6513000	Production Development_Agency	Expenses related to new methods of marketing application, creative development and production including licenses and agency production fees.
6514000	Billboards & Signage	Expenses paid for advertising outdoors including billboards, buses, benches, pizza box advertising, car posters... specific consumer target segments.
6515000	Direct Mail Advertising	Costs to distribute materials to promote our products to professionals
6523000	Fair and Seminar Fees	PR agencies fees, PR agencies plan for Activities / Events promoting our brands to enhance brand awareness among journalists, industry partners, community ….
6550000	Bad Debt Expense	It is used to post the part of bad debt which is not deductible
6561000	Bank Service Fees	Only used to book fees applied by our banks. For fees charged by vendors on their invoices, use 6507000 Marketing other
6563000	Credit Card Fees	All credit card fees related such as interbank fees, annual fees based on negotiated % for card such as AMEX, UNION PAY, MASTERCARD, VISA, V PAY
6576000	Medical/Dental Insurance	This account is to charge Dental insurance costs separately from the other Employee health benefits
6605000	I/C Royalty Expense (E)	Royalties or license fees paid for the use of trademarks and existing technology where the underlying intellectual property is integral to the marketing of the product
6710000	Leased Space	For Lease (Hubs, Campus and Clarens)
6710500	Leased Space Maintenance	Expenses associated with preserving the useful life of Company renting building structures and grounds.
6750000	Leased Auto	Leasing for the new cars.
6775000	Rental Temporary Space	Only for temp rental (ie : Convention Center for Graduations)

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Amount

Currency

Amount is inclusive VAT ?

Account to be charged

Code definitions

Code	Description	Definition
5211000	English Language Contractors	Salaries of teachers hired via a 3rd party company contracted
5611000	Course Food/Beverage	All purchases related to F&B suppliers
5611100	Course Food	All purchases related to Food suppliers
5611200	Course Beverage	All purchases related to beverage suppliers
5612000	Course Uniforms	Expenses related to uniforms for student
5613000	Course Space or Equipment Rent	Includes cost of courses equipment and supplies such as table, computer and the renting of the space
5614000	Course Materials & Supplies	Include costs of student books and all supplies office items
5615000	Clinical Supplies	Includes cost of clinical equipment and supplies such as syringues, needles, medical kits, blood pressure monitors, defibrilators, ….
5620000	Textbooks	Purchases of Academic books
5621000	Copywrite Fees	Fees related to copyright registration, recordation, and other services
5630000	Dissertation/Thesis Fees	Fees related to support for research, learning, and the publication and dissemination of scholarly works such as thesis and issertation
5631000	Exam Expense	Exam registration fees
5632000	Third Party Internshp Agreemnt	Fees related to internship paid by the company such as Visa, proving health insurance, relocation fees, housing participation
5636100	Student Transportation	Transport during Students arrivals. Bus companies such as Chadonne & Fils, Voyage Bluchard
6126000	Holiday Gifts	Costs associated with the annual holiday gift basket to employees.
6190000	Temporary Contract Labor Exp	Temporary employee hired for through recruitmetn Agencies such as Randstadt & Adecco
6200000	Agent Commission Exp-3rdPrty	Fees paid for general consulting services such as business strategy, benchmarking, business analysis, or business process consulting; includes fees to non-employee Directors of the Company.
6210000	Postage_Mail	Shipping costs (UPS, La Poste, Relief)
6220000	Supplies_Cleaning	Includes suppliey for cleaning items such as , paper products, smallwares, soap, and cleaning products, and cleaning equipment below the threshold of 1000 CHF. (e.g. Hyprom)
6230000	Supplies_Photocopy/Printer	All material related to prinitngs machines such as paper, cartidges,
6240000	Supplies_Stationary/Office	Expenses related to non capital purchase (under $1,000) of furniture for home office. Small, dailiy use items, such as paper clips, post-its, markers, pens, enveloppes…
6250000	Supplies_Food/Beverage	Includes onsite or offsite expenses for food service items such as food and beverages .
6260000	Supplies_Uniforms_G&A	Includes expenses for cleaning items such as uniforms for students or employees
6270000	Supplies_Water_Purified	Chemical use within Building Services operations such as water treatment.
6280000	Supplies_Other	A small expense that is not specific to any other category
6290000	Supplies_Misc Expense	A small expense that is not specific to any other category
6301000	Utilities_ Electricity Exp	Expenses related to Electricity
6302000	Utilities_Oil	Expenses related to Oil
6303000	Utilities_Water	Water expenses
6304000	Utilities _Propane/Natural Gas	Expenses related to Gaz
6305000	Utilities_Gas/Petrol	Fuel for EMD car. Will be used only if we link the EMD car to a specific gas station company that can provide monthly invoices to avoid employees paying with their own money hence reduce petty cah transactions.
6310000	Services_Trash Removal	All costs related to trash treatment services such as container location, trashe treatment, taxes
6311000	Services_Moving/Hauling	All costs related to the move for example when you move from an office to another and hire an external third party company to take care of furniture transprtation
6314000	Services_Cleaning	All costs related to cleaning services contractors (e.g. Integraal)
6315000	Services_Security/Guard	Fees related to the transportation services fro students (e.g company such as Voyage Jean Louis, TPF, TL, TPG)
6315100	Services_Safety	Fees related to a third company for safety services such as Certas SA, Protect Services Fribourg
6321000	Cellular Phone Expense	Usage of private phone, prepaid phone cards or company phone n not paid via an invoice to the company
6322000	Non_capitalized Software	This includes the expense of computer software non capitalized in line with the CAPEX policy. Excludes process control software and operating system software which is capitalized with hardware.
6323000	Hardware/Supplies	This includes non-capitalized computer hardware items such as a modem, mouse, etc. Does not include basic supplies such as diskettes, paper, mouse pads - these are part of Office supplies.
6324000	Maintenance Expense	Repair and maintenance expenses to preserve the useful life of company preserve the useful life of company assets. Includes the fees paid for assets. Includes the fees paid for contracted services to maintain and contracted services to maintain and repair these assets and expenses repair these assets and expenses associated with rented/leased assets associated with rented/leased assets when not included as part of the when not included as part of the contr act. Also includes the expense portion of appropriation AEs. Non-tax deductible.
6325000	Internet/Data Line Charges	The cost of Internet Access for a Site.
6326000	Conference Call/Web Meeting	Webex, Skype, Zoom, Gotomeeting accounts not provided by the company
6328000	IT Hosting/Migration	Expenses for interactive website hosting and maintenance/operation fees.
6329000	IT Development Expense	Creation or development of a new web page or new section in a website or software
6331000	Accreditation Fees	Fees to test and certify third parties, behave ethically and employ suitable quality assurance.
6332000	University Partner Fees	Course fees are charged from an external university to the company.
6334000	Subscription Expense	Cost of books, journals, and subscriptions for business-related purposes.
6335000	Membership and Sponsorship Fees	General contributions, donations, grants, scholarships, and fellowship expenses which pr omote the general goodwill of the Company. (Not scholarships, and fellowship expenses which promote the general goodwill of the Company.) Also includes dues and membership fees paid to commercial trade or business associations, Also includes dues and membership fees paid to commercial trade or business associations, service or advisory organizations or service or advisory organizations or professional societies professional societies.
6336000	Licensing Fees	License fees paid by the Company yearly such as licence for Dynamics, Microsoft,…
6336300	Municipal Permits	Costs of permit delvivered by the municipality
6337000	Training & Seminars_Employee	Fees, supplies, and all other non-meal (non-travel) expenses for training, including approved certification program expenses.
6338000	Sponsorship Fees	Fees for sponsorhhip
6341000	Accounting Fees_General	Accounting fees are reltated to external company that help the company to maintain accurate records, interpret reports, and file taxes through audit. (e.g. KPMG, Mazars)
6342000	Legal Fees_General	Legal fees and expenses paid to protect the Companys interests includes general legal services, product liability issues, obtaining and maintaining patents and trademarks, etc.; excludes tax legal counsel which is part of Financial Services. This account is for prior period/year expenses.
6342500	Legal Judgment Expense	Costs related to the the court, plus any costs incurred after judgment and accrued interest on the total amount.é IT includes also costs related to
6343000	Consulting Fees	Fees paid for general consulting services such as business strategy, benchmarking, business analysis, or business process consulting; includes fees to non-employee Directors of the Company.
6343100	Technology Consulting Fees	Fees paid for general consulting services such as business strategy, benchmarking, business analysis, or business process consulting. All IT related
6351000	Background Checks	Cost related to the process of looking up and compiling criminal records, commercial records, and financial records of an individual or an organization of an employee
6352000	Search Fees	Recruitment agencey fees that refers to the overall process of attracting, shortlisting, selecting and appointing suitable candidates for jobs (either permanent or temporary) such as Robert Walters, Hays, Phil Smith
6353000	Relocation Expense	All costs related to the relocation of an employee from one place to anoter. Among the costs you will find shipment of goods, destination services, immigration services, language lessions.
6354000	Assessment & Candidate Testing	Cost related to the exam / assessment test online or done by a third party company
6361000	Repair & Maintenance_Buildings	Expenses associated with preserving the useful life of Company owned building structures and grounds.
6362000	Repair & Maintenance_Equipmnt	Tools, equipment (unless capitalized), purchased labor and expenses associated with preserving the useful life of Company assets. Includes laboratories, kitchens equipment, CTCH (constant temperature constant humidity) rooms, pilot plant equipment, audio/visual equipment
6363000	Repair & Maintenance_Furn&Fix	Supplies (used in performance of repairs and maintenance), purchased labor and expenses associated with preserving the useful life of Company assets. Includes fixtures, and office furniture.
6364000	Repair & Maintenanc_Vehicles	Expenses associated with preserving the useful life of Company owned vehicles and aircraft, I.e., repairs, towing, oil and oil changes, replacement of batteries, headlights, fluids replacement, tires and tire repair, cleaning, etc.
6365000	Repair & Maintenance_Other	Expenses associated with preserving the useful life of Company owned building operating systems and machinery and equipment not identified by other accounts.
6390000	Restructuring Expense	Usually one-time cost that must be paid by a company when it reorganizes its organization. The charge might be incurred in the process of furloughing or laying off employees, closing manufacturing plants, shifting production to a new location or writing off assets.
6400000	Travel & Entertainment	All travel to be charged to this account unless there is a tax or legal requirement for more detail, I.e., meals, international expenses, etc.Transportation (including local), lodging, parking, telephone and other non-meal expenses incurred for business travel by employees; excludes travel for Training and Recruiting.
6401000	Air Travel	All costs related to flights (include speedy boarding, extra luggage, insurance ….)
6401100	Lodging_Hotels	Only rooms for lodging while traveling. No seminar rooms. Some restrictions apply in terms of prices. Please review T&E Policy
6401150	Lodging_Family and Friends	Stay at family / friends house can be reimbursed at CHF 50 per night during a business trip.
6401200	Transportation_Ground transportation	Train/Bus/Subway/Tramway …
6401250	Transportation_Taxi	Taxi
6401300	Auto Rental	All costs related to car rental (include insurance but not gas ….)
6401400	Mileage	Costs based on KM from mappy.com
6401450	Mileage_Gas and Toll	Costs based on KM from mappy.com + gaz & boarder costs
6401500	Entertainment_Gifts	Gifts to partners, visiting schools, potential students etc. also refers to the Code of conduct and ethic
6401600	Meals_Travel	Meal expense associated with business travel by employees; excludes meals when the primary purpose of travel is Training or Recruiting.
6401650	Meal Allowance	The portion of an employee's meals that is paid for by the Company.
6401900	Other Travel Expenses	Other travel expenses that do not fall in the usual accounts
6401910	Board of Director Travel	Supervisory board expenses, e.g. travel, meals, meeting costs…. Supervisory board includes employees representatives. In Germany this board is a legal requirement and costs must be separately disclosed.
6501000	Print_Advertisement	Expenses incurred in the advertising of Sommet Education's name, goods, & services in a print media, excluding 3rd party magazines, newspapers, trade publications, inserts, etc.
6502000	Web_Advertisement	Expenses incurred in advertising of Sommet Education's brand and Sommet Education’s name, goods and services on websites, including those ads that are placed on social websites such as Facebook, Twitter, Google etc. Also can include a variety of: (1) Ad/creative formats such as flash/rich media/dynamic banner ads, integrated sponsorships, and custom executions (e.g. homepage takeovers/roadblocks, page re-skins, content creation, etc.). (2) Genres/suppliers/placements: portals, publishers, ad networks, eRetailer sites, sites' Mobile extensions/offerings, etc.
6503000	Media Radio	Expenses incurred in the advertising of Sommet Education's brands and Sommet Education's name, goods, and services on radio stations and radio networks as well as satellite - delivered radio subscriptions, for all national or local audiences.
6504000	Media Television	Expenses incurred in the advertising of Sommet Educatiopn's name, goods, & services on television, including all forms of television such as spot, cable, network, etc.
6504100	Media Theaters	Expenses incurred in the advertising of Sommet Education's brands and Sommet Education 's name, goods, and services in theaters.
6505000	Promotional Materials	Marketing funds paid to support customer activities. i.e. feature, promotion, display, visibility activities.
6506000	Marketing Research	Fees paid for market research/analysis, including services such as interviewing, questionnaire, related data processing, and electronic technical and business information retrieval services.
6507000	Marketing Other	Posting account for other expenses for Marketing that are not part of the other categories
6508000	Media Telemarketing	Costs associated with outbound or inbound brand telphone/telemarketing activities driven by the need to bond with consumers in the context of marketing activities. These can be agency fees for the telemarketing campaign, the automatic handling of incoming calls resulting form a promotion, the processing of outbound SMS.
6512000	Design_Agency	Cost related to a 3rd party agency to create/design and produce marketing materials/content specific to activities
6513000	Production Development_Agency	Expenses related to new methods of marketing application, creative development and production including licenses and agency production fees.
6514000	Billboards & Signage	Expenses paid for advertising outdoors including billboards, buses, benches, pizza box advertising, car posters... specific consumer target segments.
6515000	Direct Mail Advertising	Costs to distribute materials to promote our products to professionals
6523000	Fair and Seminar Fees	PR agencies fees, PR agencies plan for Activities / Events promoting our brands to enhance brand awareness among journalists, industry partners, community ….
6561000	Bank Service Fees	Only used to book fees applied by our banks. For fees charged by vendors on their invoices, use 6507000 Marketing other
6563000	Credit Card Fees	All credit card fees related such as interbank fees, annual fees based on negotiated % for card such as AMEX, UNION PAY, MASTERCARD, VISA, V PAY
6576000	Medical/Dental Insurance	This account is to charge Dental insurance costs separately from the other Employee health benefits
6710000	Leased Space	For Lease (Hubs, Campus and Clarens)
6710500	Leased Space Maintenance	Expenses associated with preserving the useful life of Company renting building structures and grounds.
6775000	Rental Temporary Space	Only for temp rental (ie : Convention Center for Graduations)

Activity start date

Activity end date

Payment Type

Payment method

PURCHASE REQUEST FOR OPEX

Requester

Description

Budget

Campus

GLION

LES ROCHES

SOMMET

Programs / Segment

UNDERGRADUATE

POSTGRADUATE AND MASTERS

Signatures