The Office of Sponsored Projects Accounting (SPA) creates and administers the following 10-digit USC account numbers:
- Research/Training accounts: beginning with 52 – 55, and 57
- Recharge Center accounts: beginning with 56
- Federal Student Aid accounts: beginning with 58
To create any other type of account, contact the Office of Comptroller.
The first account created for an award/project is a master account. It typically contains the initial budget, which may be distributed into one or more satellite accounts (for instance, when a portion of the funding is restricted).