Expenditure Object Codes

Payroll

General Use

Object Code Name Description
1000 Personal Services Budget This object code may only be used for budget and summary reporting purposes. It indicates an object code category level at which a budget pool may be loaded for personal services expenses. Use this object code for budget transactions only. State accounts: The Provost's Office will record temporary funds in unassigned accounts to this object code. General allocations of those funds to the Dean level accounts in the colleges will also be posted to this object code.
1100 Salaries Budget This object code may only be used for budget and summary reporting purposes. It indicates an object code class level at which a budget pool may be loaded for salary expenditures. This object code may not be used when coding a non-budget transaction. State accounts: General allocations of temporary funds allocations to accounts at the department level will be posted to 1100, whether the funds were transferred from the Provost's Office or the Dean's Office. Salary object codes 1110 through 1190 may only be used for transactions processed through the University Payroll System.
1110 Clinical Salaries (ERE 5) Faculty providing patient care and working in a clinical faculty position on a clinical track. Members are eligible for benefits in accordance with University policy.
1111 Employee Recognition Award - Faculty Clinic Compensatory (taxable) achievement award to address employee achievements related to activities over and above assigned responsibilities (i.e. extra activities).
1120 Federal Salaries (ERE 6) Federal employees working on contract in the College of Agriculture who are compensated through the University of Arizona Payroll System and are eligible for various Federal benefits.
1121 Employee Recognition Award - Federal Compensatory (taxable) achievement award to address employee achievements related to activities over and above assigned responsibilities (i.e. extra activities).
1140 Regular Academic Appointed/Faculty Salaries (ERE 4) Appointed faculty on a ten-month contract unless otherwise specified. Employees are eligible for benefits.
1141 Regular Appointed / Faculty Temp Funds (ERE 4) Used for expenditures related to temporarily funded positions.
1145 Ancillary Appointed / Faculty Fiscal Salaries (ERE 7) Used for expenditures on academic and fiscal appointments
1146 Ancillary Appointed / Faculty Academic Salaries (ERE 7) Used for expenditures on academic and fiscal appointments
1148 Clinical Assistant Salaries (ERE 7) Used for expenditures for Clinical Assistant and Post Doc positions that are fiscal, academic or temporary funding.
1149 Clinical Assistant Pharmacy Salaries (ERE 4) Appointed Personnel to be used for expenditures on Clinical Assistant Pharmacy Salaries.
1150 Fiscal Appointed/Faculty Salaries (ERE 4) Faculty, administrators, and professionals who are on a twelve-month contract and eligible for benefits.
1151 Exec / Evening MBA Regular Appointed / Faculty (ERE 4) Supplemental compensation paid to instruct summer and winter sessions.
1152 Summer / Winter Session Regular Appointed /Faculty (ERE 4) Supplemental compensation paid to instruct summer and winter sessions.
1153 Employee Recognition Award - Appointed & Faculty Compensatory (taxable) achievement award to address employee achievements related to activities over and above assigned responsibilities (i.e. extra activities).
1158 Clinical Assistant Exception Pay (ERE 7) Clinical Assistant compensation for work that does not fit in with the definition of institutional base salary or supplemental compensation guidelines
1160 Temporary Faculty/Administrative/Professional Used in state accounts to record the budget, encumbrances and expenditures related to temporarily funded positions.
1161 Exec / Evening MBA Ancillary Appointed / Faculty (ERE 7) Supplemental compensation paid to instruct summer and winter sessions.
1162 Ancillary Appointed/Faculty Limited Term (ERE 7) Ancillary employed to fill positions that are regularly scheduled for less than fifty percent of full time or that are expected to be active for less than six months. These employees are not eligible for benefits other than workmen's compensation and unemployment
1163 Employee Recognition Award - Ancillary Faculty Compensatory (taxable) achievement award to address employee achievements related to activities over and above assigned responsibilities (i.e. extra activities).
1164 Post Doc Fiscal Salaries (ERE 7) Used for expenditures for Clinical Assistant and Post Doc positions that are fiscal, academic or temporary funding.
1165 Post Doc Temp Funds (ERE 7) Used for expenditures for Clinical Assistant and Post Doc positions that are fiscal, academic or temporary funding.
1166 Post Doc Academic Salaries (ERE 7) Used for expenditures for Clinical Assistant and Post Doc positions that are fiscal, academic or temporary funding.
1170 Federal Work Study Graduate Student Graduate students' salaries who are employed as teaching assistants, and who have demonstrated financial need under Title IV as determined by the Office of Scholarships and Financial Aid.
1173 Employee Recognition Award - Students Compensatory (taxable) achievement award to address employee achievements related to activities over and above assigned responsibilities (i.e. extra activities).
1180 Classified Staff Salaries (ERE 2) Career staff positions that are regularly scheduled at .50 FTE or above and are expected to be active for more than six months. Employees in this category are eligible for benefits.
1181 Employee Recognition Award - Classified Regular Compensatory (taxable) achievement award to address employee achievements related to activities over and above assigned responsibilities (i.e. extra activities).
1182 Summer / Winter Session Classified Staff (ERE 2) Supplemental compensation paid to instruct summer and winter sessions.
1183 Employee Recognition Award - Classified Temp Compensatory (taxable) achievement award to address employee achievements related to activities over and above assigned responsibilities (i.e. extra activities).
1184 Ancillary Appointed / Faculty Temp Funds (ERE 7) Used for expenditures related to temporarily funded positions.
1185 Ancillary Staff Salaries (ERE 3) Ancillary staff employed to fill positions that are regularly scheduled for less than fifty percent of full time or that are expected to be active for less than six months.
1190 Graduate Assistant/Associate Salaries (ERE 8) Students employed as teaching assistants who are enrolled in graduate school, taking a minimum of six credit hours per semester. To be eligible for appointment, graduate assistants/associates must maintain a 3.0 GPA. Employees in this category are FICA exempt and receive no benefits from the University.
1191 Employee Recognition Award - Graduate Compensatory (taxable) achievement award to address employee achievements related to activities over and above assigned responsibilities (i.e. extra activities).
1192 Summer / Winter Session Grad (ERE 8) Supplemental compensation paid to instruct summer and winter sessions.
1200 Allowance and Additional Pay-Budget This object code may only be used for budget and summary reporting purposes. It indicates an object code class level at which a budget pool may be loaded for Allowances and Additional Payment. This object code may not be used when coding a non-budget transaction. Object codes 1210 through 1290 may only be used for transactions processed through the University Payroll System.
1210 Supplemental Compensation - Summer/Winter Session Supplemental compensation paid to instruct Summer and Winter Sessions utilizing the Faculty List/Payment Request (FL/PR) form.
1212 Supplemental Compensation - Regular Appointed/Faculty (ERE 4) Employees who are exempt from overtime and are paid for a second job which they hold in addition to their regular work.
1213 Supplemental Compensation - Graduate (ERE 8) Employees who are exempt from overtime and are paid for a second job which they hold in addition to their regular work.
1214 Supplemental Compensation - Classified Staff (ERE 2) Employees who are exempt from overtime and are paid for a second job which they hold in addition to their regular work.
1215 Supplemental Compensation - Clinical Faculty (ERE 5) Employees who are exempt from overtime and are paid for a second job which they hold in addition to their regular work.
1216 Supplemental Compensation - Ancillary Appointed/Faculty (ERE 7) Employees who are exempt from overtime and are paid for a second job which they hold in addition to their regular work.
1217 Supplemental Compensation - Federal (ERE 6) Employees who are exempt from overtime and are paid for a second job which they hold in addition to their regular work.
1218 Supplemental Compensation - Ancillary Staff (ERE 3) Employees who are exempt from overtime and are paid for a second job which they hold in addition to their regular work.
1220 Other Professional Services - Student Used to compensate for work that does not fit within the definition of Institutional Base Salary (IBS) or Supplemental Compensation guidelines. Other Professional Service Compensation may be utilized for fixed-fee assignments or services not tied to hours; however, this category may not be used for any duties related to grants or contracts, or for duties and responsibilities that are part of the normal workload.
1222 Other Professional Services - Graduate Used to compensate for work that does not fit within the definition of Institutional Base Salary (IBS) or Supplemental Compensation guidelines. Other Professional Service Compensation may be utilized for fixed-fee assignments or services not tied to hours; however, this category may not be used for any duties related to grants or contracts, or for duties and responsibilities that are part of the normal workload.
1223 Other Professional Services - Clinical Faculty (ERE 5) Used to compensate for work that does not fit within the definition of Institutional Base Salary (IBS) or Supplemental Compensation guidelines. Other Professional Service Compensation may be utilized for fixed-fee assignments or services not tied to hours; however, this category may not be used for any duties related to grants or contracts, or for duties and responsibilities that are part of the normal workload.
1224 Other Professional Services - Ancillary Appointed/Faculty (ERE 7) Used to compensate for work that does not fit within the definition of Institutional Base Salary (IBS) or Supplemental Compensation guidelines. Other Professional Service Compensation may be utilized for fixed-fee assignments or services not tied to hours; however, this category may not be used for any duties related to grants or contracts, or for duties and responsibilities that are part of the normal workload.
1225 Other Professional Services - Appointed/Faculty (ERE 4) Used to compensate for work that does not fit within the definition of Institutional Base Salary (IBS) or Supplemental Compensation guidelines. Other Professional Service Compensation may be utilized for fixed-fee assignments or services not tied to hours; however, this category may not be used for any duties related to grants or contracts, or for duties and responsibilities that are part of the normal workload.
1226 Moving Allowance-Clinical Faculty Moving Allowance-Clinical Faculty
1227 Moving Allowance-Student Employees Moving Allowance-Student Employees
1228 Moving Allowance-Classified Staff Moving Allowance-Classified Staff
1229 Moving Allowance-Faculty Ancillary Moving Allowance-Faculty Ancillary
1231 Moving Allowance-Ancillary Staff Moving Allowance-Ancillary Staff
1232 Moving Allowance-Regular App/Fac Temp Funding Moving Allowance-Regular App/Fac Temp Funding
1237 Moving Allowance-Regular Appointed Moving Allowance-Regular Appointed
1240 Moving Allowance-Graduate Assistants/Associates Moving Allowance-Graduate Assistants/Associates
1241 Moving Allowance-Federal Employees Moving Allowance-Federal Employees
1244 Transitional Benefit Allowance ERE 2 Transitional benefit allowance employee related expenses 2
1246 Transitional Benefit Allowance ERE 4 Transitional benefit allowance employee related expenses 4
1247 Transitional Benefit Allowance ERE 5 Transitional benefit allowance employee related expenses 5
1249 Transitional Benefit Allowance ERE 7 Transitional benefit allowance employee related expenses 7
1282 Child Care Voucher - Faculty Regular Designed specifically to help University benefits-eligible employees pay for qualifying, work-related child care occurring in Arizona.
1283 Child Care Voucher - Faculty Clinical Designed specifically to help University benefits-eligible employees pay for qualifying, work-related child care occurring in Arizona.
1284 Child Care Voucher - Faculty Ancillary Designed specifically to help University benefits-eligible employees pay for qualifying, work-related child care occurring in Arizona.
1285 Child Care Voucher - Classified Regular Designed specifically to help University benefits-eligible employees pay for qualifying, work-related child care occurring in Arizona.
1287 Incentive Pay Clin Asst/ExtraHelp (ERE 7) Designed specifically to help University benefits-eligible employees pay for qualifying, work-related child care occurring in Arizona.
1288 Child Care Voucher - Graduate Assist (ERE 8) Designed specifically to help University benefits-eligible employees pay for qualifying, work-related child care occurring in Arizona.
1291 Tech Allowance-Clinical Faculty Tech Allowance-Clinical Faculty
1292 Tech Allowance-Student Employees Tech Allowance-Student Employees
1293 Tech Allowance-Classified Staff Tech Allowance-Classified Staff
1294 Tech Allowance-Faculty Ancillary Tech Allowance-Faculty Ancillary
1295 Tech Allowance-Ancillary Staff Tech Allowance-Ancillary Staff
1296 Tech Allowance-Regular App/Fac Temp Funding Tech Allowance-Regular App/Fac Temp Funding
1297 Tech Allowance-Regular Appointed Tech Allowance-Regular Appointed
1298 Tech Allowance-Graduate Assistants/Associates Tech Allowance-Graduate Assistants/Associates
1299 Tech Allowance-Federal Employees Tech Allowance-Federal Employees

Department Specific

Object Code Name Description
1253 Cell Phone Taxable - Financial Services Only Variety of allowances that may be payable to employees (i.e., cell phone, internet, clothing or housing).
1257 Incentive Pay Clinical (ERE 5) - Financial Services Only Variety of allowances that may be payable to employees (i.e., cell phone, internet, clothing or housing).
1258 Living - (AmeriCorps) - Financial Services Only Variety of allowances that may be payable to employees (i.e., cell phone, internet, clothing or housing).
1261 Internet - Appointed & Faculty - Financial Services Only Variety of allowances that may be payable to employees (i.e., cell phone, internet, clothing or housing).
1262 Internet - Classified Regular - Financial Services Only Variety of allowances that may be payable to employees (i.e., cell phone, internet, clothing or housing).
1263 Internet - Classified Temporary - Financial Services Only Variety of allowances that may be payable to employees (i.e., cell phone, internet, clothing or housing).
1264 Internet - Faculty Ancillary - Financial Services Only Variety of allowances that may be payable to employees (i.e., cell phone, internet, clothing or housing).
1265 Cash/Misc. - Appointed & Faculty - Financial Services Only Variety of allowances that may be payable to employees (i.e., cell phone, internet, clothing or housing).
1266 Cash/Misc. - Faculty Clinical - Financial Services Only Variety of allowances that may be payable to employees (i.e., cell phone, internet, clothing or housing).
1267 Auto Cash - Appointed & Faculty - Financial Services Only Variety of allowances that may be payable to employees (i.e., cell phone, internet, clothing or housing).
1268 Auto Cash - Faculty Ancillary - Financial Services Only Variety of allowances that may be payable to employees (i.e., cell phone, internet, clothing or housing).
1269 Cell Phone - Appointed & Faculty - Financial Services Only Variety of allowances that may be payable to employees (i.e., cell phone, internet, clothing or housing).
1270 Cell Phone - Classified Staff Regular - Financial Services Only Variety of allowances that may be payable to employees (i.e., cell phone, internet, clothing or housing).
1271 Cell Phone - Classified Staff Temporary - Financial Services Only Variety of allowances that may be payable to employees (i.e., cell phone, internet, clothing or housing).
1272 Cell Phone - Faculty Clinical - Financial Services Only Variety of allowances that may be payable to employees (i.e., cell phone, internet, clothing or housing).
1273 Cell Phone - Faculty Ancillary - Financial Services Only Variety of allowances that may be payable to employees (i.e., cell phone, internet, clothing or housing).
1275 Cell Phone - Graduate - Financial Services Only Variety of allowances that may be payable to employees (i.e., cell phone, internet, clothing or housing).
1276 Cell Phone - Federal - Financial Services Only Variety of allowances that may be payable to employees (i.e., cell phone, internet, clothing or housing).
1277 Clothing - Classified Regular - Financial Services Only Variety of allowances that may be payable to employees (i.e., cell phone, internet, clothing or housing).
1278 Housing - Appointed & Faculty - Financial Services Only Variety of allowances that may be payable to employees (i.e., cell phone, internet, clothing or housing).
1279 Living - (AMRCRP) Classified Temp - Financial Services Only Variety of allowances that may be payable to employees (i.e., cell phone, internet, clothing or housing).
1280 Living - (AMRCRP) Graduate - Financial Services Only Variety of allowances that may be payable to employees (i.e., cell phone, internet, clothing or housing).
1281 Living - (AMRCRP) Student - Financial Services Only Variety of allowances that may be payable to employees (i.e., cell phone, internet, clothing or housing).
1290 Adjustments to Salaries - Financial Services Only Used for salary adjustments that do not go through the payroll system.

General Use

Object Code Name Description
1300 Wages Budget This object code may only be used for budget and summary reporting purposes. It indicates an object code class level at which a budget pool may be loaded for Wages expenditures. This object code may not be used when coding a non-budget transaction. Wage object codes 1310 through 1390 may only be used for transactions processed through the University Payroll System.
1310 Supplemental Pay - Not Encumbered Faculty, staff, or graduate students who are exempt from overtime and are paid for a second job which they hold in addition to their regular work. Faculty on an academic appointment may earn up to one-third of their annual salary; fiscal employees may earn up to one-twelfth of their annual salary; graduate students may earn supplemental compensation if they hold a graduate appointment in the spring semester preceding summer employment. Refer to the University Handbook for Appointed Personnel. Use this object code when supplemental pay will not be encumbered.
1320 Supplemental Pay - Encumbered Faculty, staff, or graduate students who are exempt from overtime and are paid for a second job which they hold in addition to their regular work. Faculty on an academic appointment may earn up to one-third of their annual salary; fiscal employees may earn up to one-twelfth of their annual salary; graduate students may earn supplemental compensation if they hold a graduate appointment in the spring semester preceding summer employment. Refer to the University Handbook for Appointed Personnel. Use this object code to encumber supplemental pay.
1330 Student Wages - Encumbered Students enrolled in a degree program taking a minimum of six credit hours. Students in this category are paid hourly from institutional funds, are not eligible for benefits, and may not work more than 30 hours per week. Students are FICA exempt, as long as they enrolled in classes.
1340 Student Wages (ERE 1) Students enrolled in a degree program taking a minimum of six credit hours. Students in this category are paid hourly from institutional funds, are not eligible for benefits, and may not work more than 30 hours per week. Students are FICA exempt, as long as they enrolled in classes.
1345 High School Students (ERE 1) These employees are not eligible for benefits other than Workmen's Compensation. This object code is not to be used for employees hired through a temporary service agency.
1350 Work Study Students Students enrolled in a degree program, taking a minimum of six credit hours, who have demonstrated financial need under Title IV as determined by the Office of Student Financial Aid. The University currently contributes 25% with the remaining 75% paid out of the federally-funded College Work Study Fund (Title IV). Students in this category are not eligible for benefits, and may not work more than twenty hours per week. Students are FICA exempt unless they work during the summer and are not enrolled in summer classes.
1360 Classified Staff Wages (ERE 2) Career staff employees regularly scheduled for fifty percent of full time or more and that are expected to be active for more than six months. These employees are paid hourly wages and are eligible for benefits.
1365 Extra Help Ancillary Appointed / Faculty Wages (ERE 7) Used for expenditures on academic and fiscal appointments
1370 Non Student Ancillary Staff Wages (ERE 3) Ancillary staff employed to fill positions that are regularly scheduled for less than fifty percent of full time or that are expected to be active for less than six months. These employees are not eligible for benefits other than Workmen's Compensation and unemployment. Do not use this object code for employees hired through a temporary service agency. Instead, use object code 3240, Temporary Labor.
1371 Ancillary Appointed/Faculty Wages (ERE 7) Ancillary appointed and faculty employed to fill independent study or summer/winter session positions that are regularly scheduled for less than fifty percent of full time and are the incumbents’ only job.
1372 Post Doc Wages (ERE 7) Used for expenditures for Clinical Assistant and Post Doc positions that are fiscal, academic or temporary funding.
1375 Regular Appointed Wages (ERE 4) This object code is used for expenditures for Regular Appointed Staff Wages.
1380 Overtime Any employee who is not exempt from overtime may be compensated at the rate of one and one-half times their normal rate of pay for hours in excess of forty hours per week or eighty hours per pay period.
1381 Summer / Winter Student (ERE 1) Supplemental compensation paid to instruct summer and winter sessions.
1382 Overtime Pay - Student Any employee who is not exempt from overtime may be compensated at the rate of one and one-half times their normal rate of pay for hours in excess of forty hours per week or eighty hours per pay period.
1383 Overtime Pay - Classified Regular Any employee who is not exempt from overtime may be compensated at the rate of one and one-half times their normal rate of pay for hours in excess of forty hours per week or eighty hours per pay period.
1384 Overtime Pay - Classified Temporary Any employee who is not exempt from overtime may be compensated at the rate of one and one-half times their normal rate of pay for hours in excess of forty hours per week or eighty hours per pay period.
1385 Overtime Pay - Appointed & Faculty Any employee who is not exempt from overtime may be compensated at the rate of one and one-half times their normal rate of pay for hours in excess of forty hours per week or eighty hours per pay period.

Department Specific

Object Code Name Description
1490 Adjustments to Wages - Financial Services Only Used for wage adjustments that do not go through the payroll system.

General Use

Object Code Name Description
2000 Employee Related Expenditures Budget This object code may only be used for budget and summary reporting purposes. This object code may not be used when coding a non-budget transactions. Rates vary annually and are published each year.
2110 Employee Related Expense (ERE) Employee Related Expenditures the University is responsible for as an employer such as employer's share of FICA, retirement contributions, Workmen's Compensation, unemployment insurance and health insurance. This object code may only be used for transactions processed through the University Payroll System.
2111 Grad Assistant Tuition Remission ERE Graduate assistant tuition remission employee related expenses
2112 Appointed & Faculty Regular ERE Appointed & faculty regular employee related expenses
2113 Faculty Clinical ERE Faculty clinical employee related expenses
2114 Faculty Ancillary ERE This object code may only be used to record charges for Ancillary Faculty ERE.
2115 Classified Regular ERE Classified regular employee related expenses
2116 Classified Temporary ERE This object code may only be used to record charges for Temporary Classified Staff ERE.
2117 Student Employees ERE This object code may only be used to record charges for Student Employees' ERE.
2118 Federal Employees ERE Federal employees employee related expenses
2119 Graduate Assistants ERE This object code may only be used to record charges for Graduate Assistants' ERE.
2120 Graduate Assistants Tuition Remission Employer Graduate assistants tuition remission employee related expenses
2121 Employee Full-Benefit ERE This object code may only be used to record charges for Benefit Eligible Employee ERE.
2130 Graduate Tuition Benefit (Direct Bill) This object code may only be used to record charges for Graduate Assistants’ Tuition Remission.
2711 Other Post Employment Benefit Expense Other post employment benefit expense

Department Specific

Object Code Name Description
2210 Institutional Subsidy for Graduate Assistant Tuition Remission ERE - Financial Services Only Used for ERE (Employee Related Expenditures) subsidized by the institution.
2390 Adjustments to ERE - Financial Services Only Used for ERE (Employee Related Expenditures) adjustments that do not go through the Payroll System.
2391 Adjustments to ERE - Financial Services/SPS Only Used for ERE (Employee Related Expenditures) adjustments that do not go through the Payroll System and are not subject to Indirect Cost Allocation.
2710 Pension Expense - Financial Services Only Record annual pensions expense from ASRS and PSPRS by major function.

Budget Only

Object Code Name Description
3000 Other Direct Costs - Budget Office Only May only be used for budget and summary reporting purposes. May not be used when coding non-budget transactions.
Object Code Name Description
3100 Operations-Budget - Budget Office Only May only be used for budget and summary reporting purposes. May not be used when coding non-budget transactions.

General Expenses

Services rendered at the request of and for the benefit of the University, provided by a corporation, partnership or individual who practices an independent trade, occupation, profession, or business for a fee and possibly related expense reimbursement. The service typically involves some form of study, research, consultation, or lecture. Select the object code that best describes the type of service received.

General Use

Object Code Name Description
3110 Collection Agencies Charges by an outside agency for collecting receivables due to the University.
3120 Data Processing (External) Charges by an outside service to perform data processing activities.
3125 Cloud Services Computer, Storage, Network, Software resources and/or cloud based software application services provided by off-campus external vendors on a recurring fee basis.
3130 Entertainers & Performers Charges for services of entertainers and performers and related lodging/travel expenses if paid directly to the entertainer.
3140 Financial Services of professionals who are not state employees, whose work relates to the finances of the University. Examples include accounting services, auditing services, and insurance (adjusting and examination) and banking services.
3150 Lecturers’ Fees & Stipends Payment for lectures or presentations of technical papers provided by persons not employed by the University.
3151 Lecturers’ Expense (Paid to a Third Party) Payment for a lecturer's lodging or travel expenses, where payment is made directly to the third party (such as a hotel or travel agency). See section 9.12 Independent Contractor Services, for conditions allowing this direct payment.
3152 Lecturers’ Reimbursable Expense Payment for a lecturer’s lodging or travel expenses where payment is reimbursed to the lecturer based on presented receipts.
3160 Legal Charges for legal services provided by personnel not employed by the University. Services may include attorney fees, court reporting services, legal fees and legal settlements. Expenses for legal services will route to the Office of the General Counsel for approval.
3170 Medical & Hospital Services Charges for the services of medical doctors, nurses or technicians who are not University employees or for charges associated with hospital care.
3180 Security Costs associated with non-University personnel hired to perform security activities.
3190 Sports Officials Charges for referees, umpires, and other personnel needed for officiating athletic events.
3210 Subject Pay Payment to volunteers in research projects. For example, people from the community who volunteer to be monitored for research on the effect of diet on cardiovascular activity.
3220 Supervising Teachers Services of professional teachers (primary or secondary education) who are in an advisory or review capacity for University students who are performing student teaching.
3230 Technical Consultant Fees paid to specialists brought to the University in an advisory capacity (for example, consultation for grant development or statistical analysis).
3231 Technical Consultant Expense (Paid to Third Party) Payment for a technical consultant’s lodging or travel expenses, where payment is made directly to the third party (such as a hotel or travel agency). See section 9.12 Independent Contractor Services, for conditions allowing this direct payment.
3232 Technical Consultant Reimbursable Expense Payment for a technical consultant’s lodging or travel expenses where payment is reimbursed to the consultant based on presented receipts.
3240 Temporary Labor Charges for personnel hired on a temporary, hourly basis through a temporary service agency. If the employee is hired directly by the University, use object code 1370, Nonstudents (Temporary).
3251 Participant Support Stipend - Sponsored Projects Services Accounts Only Stipends paid to or on behalf of participants or trainees (but not employees) in connection with meetings, conferences, symposia, training projects, and student program costs for foreign study abroad. NOTE: This object code may only be used on Sponsored Project Services accounts with a budgeted line item for participant support, or as specifically approved by Financial Services.
3252 Participant Support Supplies - Sponsored Projects Services Accounts Only Supplies for participants or trainees (but not employees) in connection with meetings, conferences, symposia, training projects, and student program costs for foreign study abroad. NOTE: This object code may only be used on Sponsored Project Services accounts with a budgeted line item for participant support, or as specifically approved by Financial Services.
3253 Participant Support Travel - Sponsored Projects Services Accounts Only Travel allowances for participants or trainees (but not employees) in connection with meetings, conferences, symposia, training projects, and student program costs for foreign study abroad. NOTE: This object code may only be used on Sponsored Project Services accounts with a budgeted line item for participant support, or as specifically approved by Financial Services.
3254 Participant Support Other - Sponsored Projects Services Accounts Only Other expenses not listed above paid to participants or trainees (but not employees) in connection with meetings, conferences, symposia, training projects, and student program costs for foreign study abroad. NOTE: This object code may only be used on Sponsored Project Services accounts with a budgeted line item for participant support, or as specifically approved by Financial Services.
3310 Consultant Expense - Paid to Third Party Charges for a consultant's lodging or travel expenses, where payment is made directly to the third party (such as a hotel or travel agency). See section 9.12 Independent Contractor Services for conditions allowing this direct payment. NOTE: If the lodging or travel expense is paid directly to the consultant, charge the same object code used to pay the consultant's fee. For example, if the services of a technical consultant are engaged, the fee and travel expenses paid directly to the consultant would both be charged to object code 3230, Technical Consultants. Do not use for Lecturers' Fees & Stipends (3150) as there is a specific object code assigned for these third party expenses.
3320 Patient Care Codes - Sponsored Projects Services Accounts Only Charges for patient care for Banner Health patients who are in a sponsored project research activity.
3330 Patient Travel Reimbursement - Sponsored Projects Services Accounts Only Charges for reimbursing a patient for travel expenses incurred in arriving at or departing from Banner Health where the patient is involved in a sponsored project research activity.
3340 Subcontracts - Non-OH - Sponsored Projects Services Accounts Only Use this object code for subcontract costs that exceed the first $25K for each subcontract.
3350 Subcontracts - OH - Sponsored Projects Services Accounts Only Use this object code to record the first $25K subcontract costs for each subcontract.
3480 Search Firm Services Fees paid for services to search firms or sourcing specialists used by the University to find eligible candidates for open positions. (Example, fees paid to a consulting firm involved in a search committee)
3481 Search Firm Travel Payment for a search firm’s or sourcing specialist’s lodging or travel expenses incurred in connection with an employment search committee. (Example: Hotel or travel agency)
3490 Other Professional Services Used to record fees for professional services other than those described above. NOTE: If professional services are being provided by an independent contractor see definitions for object code 3491 and 3492.
3491 Other Professional Services Reimbursable (Paid to Third Party) Used to record payment for a service provider’s lodging or travel expenses, where payment is made directly to a third party (such as a hotel or travel agency). See section 9.12 Independent Contractor Services, for conditions allowing this direct payment.
3492 Other Professional Services Reimbursable Expenses Used to record payment for a service provider’s lodging or travel expenses where payment is reimbursed to the service provider directly, based on presented receipts.

Department Specific

Object Code Name Description
3345 Subcontracts-Non-OH - ICA Only Use this object code to record subcontractor costs on ICA Auxiliary accounts.

1) Costs such as lubrication, cleaning, adjustments, and painting incurred on more or less a continuous basis to keep assets in normal, usable condition. These costs, however, do not add materially to the value of the asset nor do they appreciably prolong the life of the asset.

2) Building and facilities improvements where the total project cost is less than $100,000 and thus do not meet the capitalization threshold for capital improvements. See the Property Management Manual 2.10, Subsection "Remodeling and Betterments vs. Major Maintenance and Repairs." NOTE: Do not use these object codes for costs of repair and maintenance supplies - select an operating supplies object code (5110 through 5490).

Object Code Name Description
3510 R/M Services-Buildings Cost incurred for repairs and maintenance to buildings
3530 R/M Services-Data Processing Cost incurred for repairs and maintenance to data processing equipment
3550 R/M Services-Grounds Cost incurred for repairs and maintenance to grounds
3570 R/M Services-Scientific/Med Equipment Cost incurred for repairs and maintenance to scientific and/or medical equipment
3590 R/M Services-Office Furniture & Equipment Cost incurred for repairs and maintenance to office furniture and equipment
3620 R/M Services-Vehicle Cost incurred for repairs and maintenance to vehicles
3780 R/M Services-Other Cost incurred for repairs and maintenance not covered in 3510 - 3620

Costs incurred for postage, mailing, telephone use and other forms of business related communication used by University personnel. Select the object code that describes the expenditure.

General Use

Object Code Name Description
3810 Networking Costs associated with installing data communication equipment, such as, Ethernet.
3820 Postage & Mailing Costs associated with mailing through the US Post Office. NOTE: Charge shipping with express shipping companies such as, FedEx and DHL, to 3870, and shipping & handling charges assessed by vendors to 3880.
3830 Communications Installation Charges Costs associated with installing/connecting new communication equipment, includes telephones and faxes.
3840 Communications Equipment Charges Costs associated with the rent of telephone and data communication equipment.
3860 Toll Usage Charges Expenditures for toll calls.
3870 Express Shipping Costs associated with using express shipping companies, such as, FedEx and DHL. NOTE: Charge shipping & handling charges assessed by vendors to 3880.
3880 Shipping & Handling Taxable costs associated with shipping and handling charges assessed by vendors. Handling is subject to Arizona sales or use tax and when combined with shipping, the entire charge is taxable. NOTE: This object code should not be used for nontaxable postage & mailing (see object code 3820), express shipping (see object code 3870) or freight in/out (non-capital related) (see object code 5560).
3950 Mobile Communication Service Plans Costs associated with the purchase and charges for supplemental communication plans with service providers external to the University. These plans include mobile phones, pagers and internet service providers but do not include land lines
3990 Communications - Other All other expenditures related to communications which do not fall under the above Communications object codes.

Department Specific

Object Code Name Description
3850 Communication User FTE Charges - UITS Only FTE based charges for voice and data communication services, in accordance with the FTE Funding Model.

Expenditures for services which are not included in the previous section. Select the object code that describes the service.

General Use

Object Code Name Description
4110 Advertising - Publications Costs of purchasing advertising space in newspapers, magazines, journals and other periodicals.
4120 Advertising - Other Charges for purchasing radio or television air time, or any other advertising expense not previously mentioned in object code 4110.
4130 Animal Charges - Internal Costs for animal care, such as veterinary charges, and caretaking charges when provided by other university department.
4140 Data Processing - Internal Charges for data processing services performed by another University department.
4150 Educational Training Charges for enrolling in various training programs offered to University personnel. The workshops may be taught by University personnel or an outside business.
4170 Insurance - Other Charges for insurance other than those described in object code 4160.
4180 Parking Services Costs for parking services used for University-related activities/business.
4190 Security - Internal Costs associated with services of University employees engaged in security activities (for example, campus police or night watchmen).
4210 Miscellaneous Research Services This object code is to be used by research departments to distinguish miscellaneous services related to research activity that are not defined elsewhere. Examples of charges to this object code are spectral analysis, contaminant analysis, tissue and culture analysis, and washing test tubes.
4215 Banner Research Services - Sponsored Projects Services Accounts Only Banner Research Services for various clinical trial procedures, i.e. imaging, venipuncture, labs, exams, etc.
4218 Service Center Cost - Service Center Only This object code will be used by the external service center account to record the expense of the approved internal service center rate. This expense should be the exact amount of the approved internal service rate being performed by the service center. Object code 0618 must be used as the offset entry to record this transfer.
4220 Background Checks - Internal Costs associated with mandatory criminal background checks and/or fingerprint screening services for University employees. Only for use on Internal Billing (IB) forms submitted to Human Resources for payment of screening services.
4230 Biosphere2 Usage Fee Fee charged for operating and maintenance costs for the Biosphere2 facility which will be allowed as a direct charge to grants and contracts.
4280 Cancer Center Internal Services - Sponsored Projects Services Accounts Only Used by Cancer Center internal services for clinical trials - nurses, technicians, administrative support services.
4290 Miscellaneous Services - Other Internal Charges for all other services which are not specifically addressed in the preceding list of object codes.

Department Specific

Object Code Name Description
4160 Insurance - State Self Insurance - Financial Services Only Charges for self-insured liability insurance, such as general, automobile, medical malpractice and general and automobile property damage insurance paid by Risk Management.

General Use

Object Code Name Description
4510 Utilities - Electrical Cost incurred for electricity
4515 Utilities - Solar Electric Cost incurred for solar electricity
4517 Utilities - Electric - Principal/Depreciation/Differential Cost incurred for electric principal/depreciation/differential
4520 Utilities - Gas Cost incurred for gas
4530 Utilities - Steam Cost incurred for steam
4540 Utilities - Refrigeration Cost incurred for refrigeration
4550 Utilities - Water/Sewer Cost incurred for water/sewer
4590 Utilities - Other Cost incurred for utilities not covered in 4510 thru 4550

Department Specific

Object Code Name Description
4511 Purchased Utility - Electric - FM Only Cost incurred by Facilities Management for purchased electricity
4512 General Power Electricity - FM Only Cost incurred by Facilities Management for general power electricity
4513 Off-Campus Properties - Electric - FM Only Cost incurred by Facilities Management for electricity at off-campus properties
4521 Purchased Utility - Gas - FM Only Cost incurred by Facilities Management for purchased gas
4523 Off-Campus Properties - Gas - FM Only Cost incurred by Facilities Management for gas at off-campus properties
4526 Turbine Purchased Utility - Gas - FM Only Cost incurred by Facilities Management for purchased gas used by turbine
4534 Boiler Produced - Steam - FM Only Cost incurred by Facilities Management for steam
4551 Purchased Utility - Water/Sewer - FM Only Cost incurred by Facilities Management for purchased water and sewer
4552 General Use Water/Sewer - FM Only Cost incurred by Facilities Management for general use water and sewer
4553 Off-Campus Properties - Water/Sewer - FM Only Cost incurred by Facilities Management for water and sewer at off-campus properties
4555 Reclaimed Water - FM Only Cost incurred by Facilities Management for reclaimed water

Licenses/Royalties: Costs entitling the holder to perform a specific function, or use a specific product, book, song, piece of equipment or any other item for a specified amount of time. Rentals: Payment made at specified intervals in return for the right to occupy or use the property of another. Select the object code that describes the expenditure.

Object Code Name Description
4610 Rentals - Data Processing Equipment Charges for rental of computer/servers or the input/output devices (peripherals) used in conjunction with the computer.
4620 Software Licenses/Royalties Charges for the purchase or use of data processing software.
4630 Rentals - Facilities/Building Charges for the rental of land, facilities or structures which are either permanently attached to a site or movable, such as a mobile home. For use by Real Estate Administration department only. Code short term facility rentals as 4690, for example, the rental of space for a 1-day or 1-week event.
4640 Rentals - Office Furniture & Equipment Charges for the rental of desks, chairs, calculators and other equipment used in business offices.
4650 Rentals - Reproduction Equipment Charges for the rental of photocopy equipment.
4660 Royalties/Copyrights Costs of royalties and/or copyrights which must be paid by the University in exchange for the use of certain publications or movies.
4670 Rentals - Shop, Construction, and Maintenance Equipment Charges for the rental of non-vehicular equipment used on shop or construction projects.
4680 Rentals - Vehicles Charges for the rental of aircraft, automobiles, lightweight pickups, and trucks. This also includes motorized vehicles used on construction projects.
4690 Rentals - Other Charges for the rental of rooms, storage space, and equipment other than those specifically described above.
4790 Licenses, Rentals & Royalties - Other Charges for all other license rentals and royalties which are not specifically addressed in the preceding list of object codes.

Costs incurred for printing, photography and other media uses.

Object Code Name Description
4810 Audiovisual/Media & Graphics Services Costs associated with services provided to accommodate audiovisual/media and graphics needs (for example: the services related to the rental of overhead projectors, movie projectors, screens, cassettes, film strips, movies and the provision of graphics services).
4820 Photography Services Developing film or enlarging photographs.
4830 Photocopy - Departmental Service Center Photocopies made on departmental photocopy machines.
4840 Printing & Lithography Typesetting, copying or printing written materials and lithography. For example, copies made by outside vendors.
4850 Departmental Copy Cards Charges incurred for the purchase from the Library of cash-value cards. Cards are to be used solely for the purpose of photocopying materials for campus departments, utilizing specified machines in the Library.
4860 Manuscript/Journal Printing/Publication Charges incurred for printing/publishing manuscripts/journals.
4990 Printing & Photography - Other Charges for printing/photography other than those specifically described above. May include map making.

Costs associated with items used in the day-to-day operations of the University. Select the object code that describes the expenditure.

Object Code Name Description
5110 Agriculture Supplies - Feed & Seed Feed, salt, vitamins and other additives for animal consumption as well as seed and seedlings.
5120 Supplies - Animals & Poultry Veterinary medicine and supplies; breeding, production and research animals; horseshoes and minor farm/ranch supplies used in commercial production.
5130 Agriculture Supplies - Other Fertilizers, herbicides, pesticides, and nonproduction operating supplies.
5140 Training Materials Materials used for in-house training of University employees and athletes. Examples include binders, notebooks, printed materials and athletic training supplies.
5150 Data Processing Supplies Paper and ink/toner cartridges used for computer printers; disks, CDs, and DVDs for data processing. NOTE: Use 4620 when purchasing application software, such as Microsoft Office.
5160 Drugs & Medicines Purchase of Drugs and Medicines not defined in any other object code.
5170 Business Meeting Expense Costs of meetings and conferences, when the primary purpose is the dissemination of technical information or conducting business. This includes the costs of meals, refreshments and other items incidental to the meetings or conferences. Code facility rentals to 4690. This object code was originally entitled Edible Food. If you had been using 5170 to code bulk purchases of food, choose another object code that explains the purpose of the food. For example, if you are buying food to teach people how to cook, use object code 5180, Educational Supplies. If you are buying food to feed animals use object code 5110, Agriculture Supplies - Feed and Seed. If you are using food as part of research, use object code 5290, Research Supplies/Medical, Laboratory, Science. NOTE: Not allowed on any state accounts and some designated accounts.
5180 Educational Supplies Charges for the purchase of educational supplies other than text books. May include reference books, food items if used for educational purposes and any other operational expenses related to specific educational programs.
5190 Field Supplies Charges for the purchase of supplies used in operations outside the University office environment. Examples include maps, aerial photographs, signs, flags, fencing, markers and flares.
5210 Fuel & Lubricants Charges for the bulk purchase of fuel and/or lubricants (for example, gas and oil) used in transportation vehicles on state business or for oil or bottled gas used for heating/cooling buildings.
5211 Alternative Fuel Charges for the purchase of fuel used in alternative fuel powered vehicles.
5220 Housekeeping Supplies Charges for supplies used for general housekeeping, such as rags or soaps, and paper products such as paper towels.
5230 Office Supplies Charges for the purchase of office supplies, such as envelopes, stationery, forms used for office use, pens, pencils or scissors.
5240 Radioactive Materials Charges for the purchase, use and disposal of radioactive materials. Documents using this object code will route to the Radiation Control office for approval.
5245 Compressed Gas  To be used for liquefied and compressed gas products for University activities, i.e. research, instruction, etc.  Gases in a liquefied state include liquid nitrogen, liquid argon, liquid helium, etc., and compressed gases will include nitrogen, oxygen, hydrogen, helium, etc.  For improved continuity and efficiency of gas operations; enhanced campus safety, and a more effective ability to track and manage hazardous materials used on campus, orders for main campus and surrounding areas need to be submitted through the Cryogenics and Gas Facility.
5250 Repair/Maintenance Supplies - Building Charges for supplies used in the repair and maintenance of buildings.
5260 Repair/Maintenance Supplies - Shop Charges for the cost of supplies used in the repair and maintenance performed by shops, including laboratories and other unique parts of University facilities.
5270 Repair/Maintenance Supplies - Other Charges for repair and maintenance supplies other than those defined above.
5280 Regulated Chemicals Chemical purchases, except for drugs and medicine. Code drugs and medicine to object code 5160. Direct questions on whether an item to be purchased is considered a chemical to Risk Management.
5290 Research Supplies/Medical - Laboratory Charges for supplies used for research other than drugs, medicines and chemicals.
5310 Uniforms & Clothing Clothing items and services associated with uniforms. Example: name tags, athletic wear etc.
5320 Vehicle Supplies Charges for supplies used for motor vehicles including batteries and tires. This object code should not be used for repair and maintenance supplies (see object code 5270).
5330 Genomic Arrays Supplies - OH This code is used on National Institute of Health (NIH) funded high-throughput biomedical research projects. Charges for genomic arrays supply costs less than or equal to $75K each project year. Genomic arrays supplies may include manufactured products known as microarrays, bead arrays, or gene chips etc.
5340 Genomic Arrays Supplies - Non-OH This object code is used on National Institute of Health (NIH) funded high-throughput biomedical research projects. Charges for genomic arrays supply costs that exceed $75K each project year. Genomic arrays supplies may include manufactured products known as microarrays, bead arrays, or gene chips etc.
5490 Operating Supplies - Other Charges for operating supplies not in object codes 5110 – 5340.

Miscellaneous expenses not covered above. Select the object code that describes the expenditure.

General Use

Object Code Name Description
5513 Delete-Previous Year Adjustments Reverse amounts recorded in prior fiscal years to object code 0913, Plant Additions from Current Fiscal Year.
5520 Conference Registration Fees Registration fees for conferences, conventions and seminars that do not teach a specific skill, but are more informational in nature. NOTE: Use 4150 for training related activities.
5535 Purchasing Transaction Fees To be used on processing fees associated with purchases made using a PCard or other payment method, such as: international fees, transaction fees, and vendor processing fees.  Fees are not subject to sales and use tax. NOTE: This object code is NOT to be used for merchant card fees when the University is the vendor. Please contact Accounting Services at 520-621-9097 or your fund accountant with any questions.
5540 Dues Charges for the costs of membership fees.
5550 Business Entertainment Not allowed on state or sponsored project grant and contract accounts. Expenses incurred on behalf of non-University employees or appropriate University employees when the primary purpose of the activity is to further business relations but not to conduct business functions, in accordance with FSM section 9.10. This includes meals, tickets to athletic, cultural or other events, and related expenses. For example, if dinner and a show are provided to conference attendees on the evening of the conference, these expenses are Business Entertainment. The lunch and coffee breaks during the conference are Business Meeting Expenses (5170); however, office coffee/tea or water is Business Entertainment and should be charged to this object code. Charge business entertainment related to interviewing or recruiting to object code 5570 or 5571.
5560 Freight In/Out (Noncapital Related) Freight and other incidental costs paid in connection with the purchase or rental of materials or merchandise for use, or merchandise for resale, where the item's cost is less than the current capitalization limits. See the Property Management Manual.
5570 In State Interviewing and Recruiting Expense Used for candidates residing in Arizona. Expenses incurred to recruit a prospective University employee, including airfare, transportation, lodging, meals, and other necessary expenses related to the job interview or recruiting process. NOTE: In State recruiting is allowed on state and certain designated accounts if approved by the appropriate senior vice president.
5571 Out of State Interviewing and Recruiting Expense Used for candidates not residing in Arizona. Expenses incurred to recruit a prospective University employee, including airfare, transportation, lodging, meals, and other necessary expenses related to the job interview or recruiting process. Expenses may by qualified or unqualified according to the internal revenue code. If reimbursed, unqualified expenses are taxable to the job candidate. NOTE: Out of State recruiting is not allowed on state and certain designated accounts.
5580 In State Moving Expense Allowable and approved costs relating to expenses incurred by a University employee in relocating family and/or possessions in accordance with 9.14 Relocation Policy for New Employees. NOTE: Is allowed on state and certain designated accounts if approved by the appropriate senior vice president.
5581 Out of State Moving Expense Allowable and approved costs relating to expenses incurred by a University employee in relocating family and/or possessions in accordance with 9.14 Relocation Policy for New Employees. NOTE: Is not allowed on state and certain designated accounts.
5590 Operational Advance Used to encumber amounts advanced to employees for operating expenses. Actual expenses should not be recorded on this object code.
5610 Subscriptions Charges for the cost of purchasing magazine, newspapers or journals published at regular intervals including, but not limited to electronic forms of subscriptions, i.e. The Chronicle, The New York Times, etc.
5620 Student Recruitment Costs associated with recruiting prospective University students, for example, pens or pencils with University and College or Program's name imprinted. NOTE: These expenses are not allowed on state accounts.
5720 DO NOT USE - Non Cap Inv Equip-University Owned Object code is no longer in use as of 7/1/2021 and should no longer be used for any purchases. Charges for desktops, laptops, servers, and workstations costing between $1,000 and $5,000. These items do not meet the criteria for capitalization, but must be tracked in UAccess Capital Asset Management (CAM), the University’s property management system. Optional use charges for non-computer equipment costing between $1,000 and $5,000 that departmental personnel determine requires additional reporting and monitoring. Use of this object will result in the issuance of an asset tag (Nxxxxxx), placement in CAM, and will be monitored through physical inventories. See the Property Management Manual.
5721 Non-capitalized Inventoried Equipment - Not University Owned Charges for all Non-University titled assets below $5,000. These items do not meet the criteria for capitalization, but must be tracked in CAM. Use of this object code will result in the issuance of an asset tag (Sxxxxxx), placement in CAM, and will be monitored through physical inventories.
5722 Non-Cap Sponsor Funded Equip - University Owned University owned tangible property as defined by 48 C.F.R. Parts 2 and 45, costing less than $5,000 purchased on full or partial sponsor funding with reporting requirements to the sponsor. These items do not meet the criteria for capitalization but must be tracked in UAccess Capital Asset Management (CAM), the University's Property Management system of record. Optional use for non-capital property charges funded fully or partially by sponsors, costing less than $5,000 that departmental personnel determine requires additional reporting and monitoring. Use of this object will result in the issuance of an asset tag (Pxxxxxx), placement in CAM, monitoring by the owning department, and reconciliation by both Property Management and Sponsor Projects Services (SPS).
5725 Non-Capital Inventoried Vehicle - University Owned University Owned Charges for Vehicles costing less than $5,000. These items do not meet the criteria for capitalization, but must be tracked in UAccess Financials’ Capital Asset Management (CAM), the University’s property management system as well as the Vehicle Database (VDB), Property Management’s databank used to track all vehicles in the University’s possession. Use of this object code will result in the issuance of an asset tag (Nxxxxxx), placement in CAM, placement in the VDB which will be used for the annual Vehicle Insurance Allocation purposes.
5730 Non-inventoried Non-capitalized Equipment Charges for equipment used in normal departmental operations.
5750 Materials Fabrication - University Owned Charges less than $5,000 for the cost of fabricating University titled equipment that can be directly attributed to a specific asset, for example, supplies and materials. NOTE: only to be used for "A" and "D" tags. See the Property Management Manual.
5751 Materials Fabrication – Not University Owned Charges less than $5,000 for the cost of fabricating Non-University titled fabricating equipment that can be directly attributed to a specific asset, for example, supplies and materials. NOTE: only to be used for "D" tags. See the Property Management Manual.
5760 Non-capitalized Equipment - EDP Charges for computers and peripheral equipment, such as printers, hard drives, modems and keyboards that do not meet the criteria for capitalization. Use of this object code will NOT result in issuance of an asset tag (Nxxxxxx), placement in CAM, and will NOT be monitored through physical inventories. .
5770 Non-capitalized Equipment - Other Charges for other scientific, maintenance, medical and office equipment that do not meet the criteria for capitalization. See the Property Management Manual. Examples include calculators, photocopy machines, fax machines, x-ray machines, table saws and welding equipment.
5775 Non-capitalized Furnishings Charges for University titled furniture that does not meet the criteria for capitalization. Examples include tables, chairs and cabinets. Use of this object code will NOT result in issuance of an asset tag (Nxxxxxx), placement in CAM, and will NOT be monitored through physical inventories.
5780 Miscellaneous - Other Operating Miscellaneous operating costs other than those described above.
5781 Miscellaneous - Other Non-Operating Miscellaneous non-operating costs other than those described above. NOTE: Only use this object code if instructed to do so by Financial Services.
5790 Interest Expense - Internal Interest expense charges for bridge funding loans. NOTE: Not allowed on State or certain designated accounts. Only use this object code if instructed to do so by Financial Services.

Department Specific

Object Code Name Description
5510 Bad Debt Expense - Financial Services Only Expenditures for receivables which have been determined to be uncollectible.
5515 Gains/Losses on Disposal of Capital Assets-Plant Funds - Financial Services Only To record the gains and losses on the disposal of capital assets.
5516 Disposal of Plant Facilities-Plant Funds - Financial Services Only This object code is used during the disposal of fixed capital assets including land, buildings, and infrastructure.
5517 Gain/Loss of Impaired Asset-Plant Funds - Financial Services Only To record the losses on the write-off of impaired capital assets.
5530 UBIT Tax Paid - Financial Services Only Tax paid on the University’s unrelated business income (As per IRS publication 598)
5785 Credit Memos - Financial Services Only Used to record credits received from vendors.
5791 Depreciation Expense - Capital Assets - Financial Services Only Used to record depreciation expense.

General Use

Object Code Name Description
5792 Cost of Sales Budget This object code may only be used for budget and summary reporting purposes. It indicates an object code class level at which budget may be loaded for resale supplies for auxiliary and designated accounts. This object code may not be used when coding a non-budget transaction.
5800 Resale Supplies - Tax Paid at Purchase Costs of supplies purchased for resale or for use in the manufacture of goods for resale where sales tax is paid at the time of purchase by the University. Used by departments to track more than one resale item.
5810 Resale Supplies - Tax Collected at Sale Costs of supplies purchased for resale or for use in the manufacture of goods for resale where sales tax is collected at the time the item is resold. Used by departments to track more than one resale item.
5820 Resale Supplies - Tax Paid at Purchase Costs of supplies purchased for resale or for use in the manufacture of goods for resale where sales tax is paid at the time of purchase by the University. Used by departments to track more than one resale item.
5830 Resale Supplies - Tax Collected at Sale Costs of supplies purchased for resale or for use in the manufacture of goods for resale where sales tax is collected at the time the item is resold. Used by departments to track more than one resale item.
5890 Books - Department Charges for books purchased for departmental use that do not meet the criteria to be charged to object code 7810.

Department Specific

Object Code Name Description
5840 Pass-Through Charges - Tax Paid at Purchase - Financial Services Only Costs of goods/services purchased for resale that are part of a larger job or project where sales tax is paid at the time of purchase. This object code would be used for costs not normally held in inventory (see object codes 5800 and 5820).
5850 Pass-Through Charges - Tax Collected at Sale - Financial Services Only Costs of goods/services purchased for resale that are part of a larger job or project where sales tax is collected at the time of sale. This object code would be used for costs not normally held in inventory (see object codes 5810 and 5830).
5899 Net Expenses - Financial Services Only Used by UAccess Financials to record nominal balances at year end that will be added to fund balance. This is a system generated object code and should not be used by anyone to record actual transactions.
5900 Debt Retirement - Principal Payment - Financial Services Only Used to record payments to reduce debt principal.
5905 Principal Payment from Refinancing of Debt - Financial Services Only Used to record principal payment from the refinancing of external debt.
5910 Debt Retirement - Interest Paid - Financial Services Only Used to record interest payments on the use of money or capital.
5915 Debt Retirement - Misc. Interest Paid - Financial Services Only Used to record miscellaneous interest on debt expenses like accrued interest expense at year end.
5920 Debt Retirement - Amortization - Financial Services Only Used to record current year’s amortization of issue costs.
5925 Realized Investment Loss - Financial Services Only Used to record the loss when an investment decreases in value and the asset is sold at the decreased value.
5930 Unrealized Investment Loss - Financial Services Only Used to record the loss from holding onto an asset after it has decreased in price, rather than selling it and realizing the loss.
5935 Expiration of Term Endowment - Financial Services Only To be used to record an expense on an endowment account when the corpus is to be expended after a certain passage of time per donor specifications.
Object Code Name Description
6000 Travel - Budget Used for budget and summary reporting purposes only. It indicates an object code category level at which a budget may be loaded for travel expenditures. May not be used when coding a non-budget transaction.
6100 Travel - In Budget Used for budget and summary reporting purposes only. It indicates an object code category level at which a budget may be loaded for travel expenditures. May not be used when coding a non-budget transaction.
6140 Travel - In State Costs incurred by University employees while on travel status.
6141 Travel - In State Airlines Airline costs incurred by University employees while on travel status.
6142 Travel - In State Hotel Hotel costs incurred by University employees while on travel status.
6200 Travel - Out of State - Budget Only Used for budget and summary reporting purposes only. It indicates an object code category level at which a budget may be loaded for travel expenditures. May not be used when coding a non-budget transaction.
6240 Travel - Out of State Costs incurred by University employees while on travel status.
6241 Travel - Out Of State Airlines Airline costs incurred by University employees while on travel status.
6242 Travel - Out Of State Hotel Hotel costs incurred by University employees while on travel status.
6340 Travel - Foreign Costs incurred by University employees while on travel status.
6341 Travel - Foreign Airlines Airline costs incurred by University employees while on travel status.
6342 Travel - Foreign Hotel Hotel costs incurred by University employees while on travel status.

Loans and Scholarships

Object Code Name Description
6800 Student Support - Budget This object code may only be used for budget and summary reporting purposes. It indicates an object code category level at which a budget pool may be loaded for student support expenditures. See policy 13.00 Introduction for Methods of Student Payments for a complete discussion of student payments. This object code may not be used when coding a non-budget transaction.
6810 Academic Scholarships Awards made to undergraduate or graduate students based on varied criteria, including merit and/or need.
6820 Athletic Scholarships Awards to undergraduate students as selected by the athletic department.
6830 Fellowships Cash payments to individuals for the benefit of, or to aid in the pursuit of study or research. Payments for past, present, or future services and/or payments for study or research mainly for the benefit of the grantor are not allowed.
6840 Grants-in-Aid State or federal grant program awards based on documented financial need.
6850 Scholarships - Tuition & Fees Charges for tuition and registration fees, generally for students on grants, fellowships or scholarships.
6860 Scholarships - Other Cash payments made on a periodic basis other than those described in object codes 6850 or 6830, given to students for continuing their education.
6870 Student Support - Health Insurance - Sponsored Projects Services Accounts Only Costs of health insurance expenses paid on training grants.
6871 Student Support - Child Care - SP Costs of childcare paid on training grants.
6880 Student Support - Other Charges for student support other than those listed above. Examples include some student loans, noncash awards such as a trophy or plaque and travel expenses paid on training grants.
6890 Scholarship Allowance and Discount The difference between the stated charge for goods and services provided by the institution and the amount that is paid by the student and/or third parties making payments on behalf of the student; this includes nonmonetary institutional waivers applied to the students’ accounts.
6891 Scholarship Allowance and Discount - Auxiliary The difference between the stated charges for Residence Life and ICA goods and services provided by the institution and the amount that is paid by the student and/or third parties making payments on behalf of the student; this includes nonmonetary institutional waivers applied to the students’ accounts.

Capital

CIP Object Codes are only usable with 8xxxxxx series capital project accounts. These object codes may only be used in plant fund construction and remodeling accounts. All costs, including identified internal changes, associated with ongoing long-term construction. Generally the construction period extends over two or more fiscal years. Upon completion of the project the costs are capitalized in the appropriate capital account and asset. Contact Financial Services-Capital Finance for approval before use.

General Use

Object Code Name Description
7000 Capital - Budget This object code may only be used for budget and summary reporting purposes and may not be used when coding a non-budget transaction. See the Property Management Manual to determine current capitalization requirements.
7100 Hard Cost - Budget This object code may only be used for budget and summary reporting purposes. It is used for recording the budget of all Capital Project Cost Summary (CPCS) "above-the-line" or "hard" construction in progress costs. This object code may not be used when coding a non-budget transaction.
7200 Soft Cost Budget This object code is only for budget and summary reporting purposes. It is used for recording the budget of all Capital Project Cost Summary (CPCS) "below-the-line" or "soft" construction in progress costs. This object code may not be used when coding a non-budget transaction.
7210 Architecture/Engineering Fees Expenditures relating to CIP for architectural/engineering design where the company or individual providing the service is external to the University.
7220 Consultant Fees Expenditures relating to CIP for consulting fees where the company or individual providing the service is external to the University.
7240 PDC - Design & Engineering Services Expenditures relating to CIP for design and engineering services provided by Planning Design & Construction.
7250 Construction Construction in progress regarding a new structure where the work is performed by a company or individual external to the University.
7255 Capital Project Audit Funds This object code is only to be used to provide funds from debt proceeds for auditing major capital projects per ABOR Policy 7-115 Capital Project Audits.
7260 Renovation & Remodeling Construction in progress regarding renovation and remodeling of an existing structure where the work is performed by a company or individual external to the University. Costs include the replacement or installation of carpets, blinds and drapes.
7280 Facilities Management Construction & Renovation Services Construction in progress for the completion of a new structure, existing shell space, or the renovation and remodeling of an existing structure where the labor cost of the services provided is subject to the ABOR Force Account Limit of $25,000. Examples include (but are not limited to): completion of “punch list” items which the contractor has failed or refused to complete; construction work adjacent to, but outside the scope of the construction contract; follow-up construction tasks after completion of the contractor’s work; replacement or installation of carpets, blinds, and other installed furnishings; construction work in sensitive areas best completed by knowledgeable University forces; change order work most efficiently or cost-effectively accomplished by University forces .
7281 Facilities Management Support Services For use only on FM/PDC Plant Construction Projects. Expenditures relating to CIP for non-construction support services provided by Facilities Management (FM) where such services are NOT subject to the ABOR Force Account Limit of $25,000. Examples include (but are not limited to): utility blue-staking; participation in construction progress meetings; temporary power, water and sewer connections; permanent utility connection support; fire alarm and sprinkler turn-off and turn-on per daily construction schedule; fire alarm, energy management and emergency power and elevator systems testing, inspection and review; temporary street modifications, barricades and traffic control around construction site; construction-related site signage; building and room signage to fit University’s signage system; security keying and lock installations; floor finishing, final cleanup and move-in assistance; plan and review specifications; review shop drawings; staging area restoration; training sessions
7290 Survey/Test/Inspect Surveys, Testing and Inspection Fees - Construction in progress related expenditures for services by a company or individual external to the University for site land surveys, tests and inspections. Tests includes soil sampling to determine site ground conditions for design specifications, concrete “slump” tests during construction, X-Rays of welds, and other tests of the soundness of on-going or completed construction. Inspections are examination of project plans or completed work for compliance to design specifications.
7320 PDC - Construction Management Services Expenditures for inspections made by PDC of CIP work performed by contractors or sub-contractors to determine compliance with design specifications.
7340 Outside Moving Expenditures for moving items such as furniture or office equipment from one University location to another when provided by an outside service, where the move is necessary due to CIP. Costs may include packing or boxing.
7370 Site Clearance Expenditures for razing existing structures or clearing debris on a site in preparation for new construction. Effective July 1, 2006, these costs are capitalized into land assets.
7380 Site Development Expenditures for preparing a site which is clear of any existing structures or debris for new construction. Examples might include moving earth for drainage or leveling purposes.
7390 Site Parking & Landscaping Development Construction in progress costs for building parking facilities and/or landscaping adjacent areas.
7410 Site Utilities Extensions Expenditures for adding on to an existing utility infrastructure. Examples include new gas lines, electrical lines, or water lines. Also included are utility services provided during construction.
7420 Construction Manager Expenditures for outside services of a manager or a management team hired to oversee the construction of a project.
7430 Advertising & Printing Expenditures for any advertising and printing related to CIP. Examples include advertisements run in local newspapers as required by state statute for bidding purposes and the printing of blueprints and any other architectural plans and documents necessary to carry out CIP plans.
7440 Other Construction Costs Construction in progress costs other than those specifically described above. Examples include express mailing charges, historical studies fees (used to determine the historical significance of a building in determining whether it should remain standing or be razed), parking permits issued to contractors, and other miscellaneous expenses not appropriately classified to another CIP object code.
7460 Telecom Lines Expenditures relating to telecommunications for a new structure. Examples include telephone lines equipment and data transmission lines, such as IDX lines, installed by UITS - Telecommunications.
7461 Telecom Lines - Outside/Subcontract Labor Expenditures relating to telecommunications for a new structure. Examples include telephone lines equipment and data transmission lines, such as IDX lines, installed by outside contractors or UITS subcontract labor.
7470 Special Fixed Equipment Construction in Progress expenditures for specialized, immovable furniture, fixtures and equipment items that are affixed/installed to a building or infrastructure facility with the intent of permanent use in that location. These expenditures are capitalized as a cost of the building or infrastructure facility as a permanent fixture because the equipment is either an integral part of the building, building systems or components, or infrastructure facility, or it cannot be removed without costly or extensive alterations to make the space usable for other purposes. Examples include (but are not limited to) chiller units, building boiler units, fixed fume hoods, fixed classroom seating, fixed bleachers, drinking fountains, food service equipment, compact library shelving systems, building security systems, assistive listening systems, environmental chambers, audio-visual systems. NOTE: 7470 coded equipment is NOT "A-Tagged" and is NOT carried in the Capital Asset Management (CAM), the University’s property management system because it is part of the cost of the building or infrastructure facility.
7480 State Risk Management Insurance Premium/OCIP payments 1) A monthly fee to fund the State of Arizona's self-insurance pool for owner negligence on construction projects. The fee is assessed against actual construction, architect and engineering expenditures effective with new contracts entered into as of July 1, 1998. 2) Quarterly payments for owners risk insurance coverage under the State's Owner Controlled Insurance Program (OCIP) for certain construction projects and contractors. Expenditures for contracts covered by OCIP payments are not assessed the monthly fee.
7490 Parking Replacement (Allocated) A one-time assessment charged to a project in which the land was previously designated as a parking lot but currently is being used for a new purpose. The assessment is determined based on the number of parking spaces lost by the new project.
7510 Debt Issuance Costs Direct costs incurred to issue long term debt generally including underwriter's discount, original issue discount, financial advisory services, bond counsel services, underwriter attorney fees, accounting fees, trustee charges, rating agency fees and bond notes printing fees.
7520 Architect /Engineer Reimbursable CIP expenditures for payments to Architect/Engineers (A/E) firms as reimbursement for their out-of-pocket expenses such as printing and reproductions, postage, long distance telephone calls, travel (airfare, lodging, meals, parking, car rental) sub consultants and other reimbursables allowed by individual A/E contracts.
7530 Construction Manager Reimbursable Construction in Progress expenditures for payments to Construction Manager (CM) firms as reimbursement for their out-of-pocket expenses such as printing and reproductions, postage, long distance telephone calls, travel (airfare, lodging, meals, parking, car rental) sub-consultants and other reimbursables as allowed by individual CM contracts.
7540 Asbestos Abatement Expenditures for consulting, testing, encapsulating and disposing of asbestos contaminated building materials when undertaken by a company or individual external to the University.
7590 Contingency Used for budgeting purposes only. Do not use this object code for recording actual expenses.

Department Specific

Object Code Name Description
7330 CIP Re-class - Financial Services Only CIP Reclassifications. For use only by Financial Services-Capital Finance as a contra-CIP expense object code for the reclassification of account level CIP expenses to operations. Used with 5780 Miscellaneous - Other

Capitalized costs of land, buildings and improvements not classified as buildings, over $100K. Contact Capital Finance before using this object code.

Object Code Name Description
7110 Land Expenditures for the purchase of land. The capitalized cost of land includes legal, engineering, title, and brokerage fees; costs of preparing land for its intended use, such as land fill, cleaning, and grading (if not capitalized to building construction in progress).
7120 Buildings All expenditures directly related to the acquisition of a building, including purchase price, fees (for example, attorney and architectural) and all ensuing construction of permanently affixed fixtures and furnishings after the acquisition date. Permanently affixed means that the item either becomes an integral part of the structure or the item cannot be removed without costly or extensive alterations to make the space usable for other purposes. Examples of such fixtures and furnishings are cabinets, shelves, bookcases, lighting fixtures, work benches, drapes and carpets. Contact Financial Services-Capital Finance before using this object code.
7130 Leasehold Improvements Capitalized expenditures for improvements to buildings or structures leased, but not owned by the University. Contact Financial Services-Capital Finance before using this object code.
7140 Infrastructure Expenditures for construction of long-lived capital assets that are normally stationary in nature and cannot be identified to buildings or sports facilities. Examples include roads, utility production systems, tunnels, and other utility delivery systems, irrigation systems, sidewalks, malls, fencing, wells, parking lots and campus grounds (retaining walls, drainage basins, campus boundary signs, campus directional signage, etc.). . Contact Financial Services-Capital Finance before using this object code.
7150 Sports Facilities (excluding buildings) Expenditures for sports facilities other than buildings, such as, baseball, soccer, and other sports competition and practice fields; swimming pools; tennis courts; and related components such as bleachers, lighting, fencing, scoreboards, screens, and canopies.
Object Code Name Description
7155 Capital Intangibles Expenditures for the purchase of capital intangible assets. This includes computer software, websites, licenses and permits, patents, copyrights and trademarks, rights of way and easements, natural resource extraction rights, telescope viewing time, and others. Contact Financial Services-Capital Finance before using this object code.

Capitalized costs of improvements to the University's telecommunications network system inclusive of power conduit, cabling/wiring, electronics, and the telephone switching equipment necessary for the campus-wide delivery (both between buildings and within buildings from floor to floor) of electronically transmitted communications, principally voice (telephones) and data (computers) where such costs have not been capitalized as a cost of the building itself, either as new construction or an improvement/renovation project.

Object Code Name Description
7160 Electronics Electronic components, such as routers and hubs, associated with operating the telecommunications network system.
7161 Internal Wiring Internal wiring components associated with operating the telecommunications network system.
7162 External Wiring Wiring components that are not within a building and associated with operating the telecommunications network system.
7163 Telephone Switch The purchase and installation cost of 1) upgrades to the existing telephone switch; or 2) a major new telephone switch. Financial Services-Capital Finance will assume all 7163-coded transactions are for switch upgrades unless notified otherwise by UITS Telecommunications. UITS Telecommunications must notify Financial Services-Capital Finance when 7163-coded transactions are for a new switch.

Costs associated with movable equipment and fixtures and related expenses, such as, freight, sales tax and installation charges that can be directly traced and allocated (if applicable) to purchased equipment that meet the criteria for capitalization outlined in the Property Management Manual. NOTE: Contact Capital Finance for approval before use.

Object Code Name Description
7610 Agricultural Machines & Equipment Charges for agricultural machinery and equipment, such as, off-road equipment and mobile drip irrigation lines, used for the commercial production of crops in Arizona, including, agricultural and horticultural crops. NOTE: Purchases of NEW machinery and equipment are tax exempt from use tax per A.R.S 42-5159 (B) (13).
7620 Data Processing Equipment Charges for the costs of purchasing large computer equipment, personal computers or peripherals (input/output devices used in conjunction with a central processing unit). Costs include operating software if purchased with initial system. Application software such as Windows should be expensed under object code 4620, Software Licenses/Royalties.
7630 Educational Equipment Charges for equipment purchased for instructional purposes used by instructors or students in a classroom or learning environment. Examples include laboratory, television, and photography equipment.
7640 Fixed Equipment Charges for non-movable equipment
7650 Household & Related Charges for household furnishings, such as couches, beds, and refrigerators (purchased, for example, for residence hall use).
7660 Medical Equipment Charges for the purchase of equipment used in providing medical services and care. Examples include monitors, x-ray machines, and whirlpools.
7670 Office Equipment & Fixtures Charges for the purchase of chairs, desks, conference tables or other equipment used in the typical business office.
7680 Reproduction Equipment Charges for the purchase of copying equipment.
7690 Scientific Equipment Charges for the purchase of equipment used in scientific research.
7710 Shop, Construction and Maintenance Equipment Charges for the purchase of equipment used in a shop area or for construction or maintenance purposes. Examples include table saws, welding units, generators and concrete mixers.
7720 Gasoline Powered Transportation Equipment Charges for the purchase of gasoline powered vehicles used for transporting University personnel and students engaged in University business or University-related activities.
7721 Alternative Fuel Transportation Equipment Charges for the purchase of alternative fuel powered vehicles used for transporting University personnel and students engaged in University business or University-related activities.
7730 Other Equipment Charges for all other equipment not mentioned above.
7760 Capital Equipment - Other Owned Charges of more than $5,000 for the purchase of Non-University titled capital equipment. Additionally, charges for the cost of Non-University titled capital fabricated equipment that can be directly attributed to a specific asset (D tags), for example, supplies and materials. See the Property Management Manual.
7770 Capital Equipment Trade In Allowance given by a vendor for an old asset traded in for a new one. This object code usually has a credit balance.

The cost of items purchased by the University Library System or University Museums for their collections. NOTE: Items purchased by departments for departmental use should not be posted to these object codes.

Object Code Name Description
7800 Library Acquisitions - Budget Only This object code is only for budget and summary reporting purposes. It is used for recording the budget of all capital library acquisitions. This object code may not be used when recording actual transactions.
7810 Library Acquisitions - Books Expenditures for all books purchased by the University Library System. Includes initial book binding expenses that are not essentially repairs. Charge repairs to an operational expense code.
7820 Library Acquisitions - Periodicals Expenditures for magazines, newspapers, journals or other similar periodicals purchased by the University Library System.
7830 Library Acquisitions - Other Expenditures for University Library System acquisitions other than those specifically described above, such as films, video tapes and audio tapes.
7840 Art Objects & Displays Expenditures for materials and labor used in building displays for University museum and library artifacts, and for the acquisition of such artifacts.

General Use

Object Code Name Description
7920 Mandatory Transfer Out Transfers made between funds within a fund group or among two or more fund groups resulting from binding legal agreements such as those relating to the financing of plant assets (includes amounts for debt retirement, interest, and required provisions for renewals and replacement of plant not financed from other sources). Transfers may also include sponsored program agreements with Federal agencies, donors and other organizations to match gifts and grants.
7930 Voluntary Transfer Out Transfers made at the discretion of an authorized official to serve a variety of objectives such as additions to loan funds, additions to quasi-endowment funds, general or specific plant additions, voluntary renewals and replacements of plant, and prepayments on debt principal. Used with transfer code 0930.
7935 Cost Share Transfers In Object code for the summary cost-share transfer into the contract and grant cost share sub-account that is generated during the scrubber process.
7938 Transfers Out Conversion Reallocations Transfers made at the discretion of an authorized official to serve a variety of objectives Used with transfer code 0938.
7939 Transfer Out/Allocations Transfer object code used to record an allocation of cash resources between same department accounts. Used with transfer code 0939.
7961 Administrative & Collection Costs Administrative & Collection Costs
7975 Sales & Service Internal Cost Allocation - Sales and Service Only Allocation or transfer of cost from one account to another related account or series of accounts. The originating (from/credit) entry is posted to an account used to pool indirect costs and the allocated account(s) (to/debit) is/are associated with revenue and direct expenditures for product or services sold. To be used on Designated or Auxiliary accounts only.
7980 Agency Contra Expense This object code is used to offset revenues and expenditures that posted to Agency accounts. This is done to move any fund balance from the Agency account and post it to Accounts Payable (9190).

Department Specific

Object Code Name Description
7932 Cost Share Transfers - Personnel - Financial Services Only Used by the UAccess Financial Systems to record transfers out related to Cost Share Grants.
7933 Cost Share Transfers - ERE - Financial Services Only Used by the UAccess Financial Systems to record transfers out related to Cost Share Grants.
7934 Cost Share Transfers - Other Expenses - Financial Services Used by the UAccess Financial Systems to record transfers out related to Cost Share Grants.
7936 Cost Share Transfers - Travel - Financial Services Used by the UAccess Financial Systems to record transfers out related to Cost Share Grants.
7937 Cost Share Transfers - Student - Financial Services Used by the UAccess Financial Systems to record transfers out related to Cost Share Grants.
7940 Cost Share Transfers - Capital - Financial Services Used by the UAccess Financial Systems to record transfers out related to Cost Share Grants.
7950 Indirect Cost Charge - Financial Services Costs that are incurred for the common benefit of more than one direct activity, and therefore are not easily or specifically identifiable with any particular activity. Examples include expenditures for utilities, insurance coverage, and administrative services, such as Financial Services, Purchasing, Personnel, Payroll, Institutional Finance, Management Analysis and Research and Administrative Information Systems. Charges to grant and contract accounts for institutional indirect costs incurred during the grant or contract period. Indirect cost is charged based on the amount of expenses charged to an account; however, some expenses are excluded from this calculation.
7955 Admin Service Charge Expense (Rev) - Financial Services Only Costs that are incurred for the common benefit of more than one direct activity, and therefore are not easily or specifically identifiable with any particular activity. Examples include expenditures for utilities, insurance coverage, and administrative services, such as Financial Services, Purchasing, Personnel, Payroll, Institutional Finance, Management Analysis and Research and Administrative Information Systems. Charges to certain local fund accounts for institutional indirect costs. All Auxiliary and Designated service units will be subject to the Administrative Service Charge. The charge is calculated as a percentage of "external revenues" and assessed on a monthly basis. The following exceptions apply: Local Allocations, Gift Revenue and Banner Health utility cost pass through.
7956 Admin Service Charge Expense (Exp) - Financial Services Only Charges to certain local fund accounts for institutional indirect costs. All Auxiliary (AX) and Designated (DE only) accounts will be subject to the Administrative Service Charge. The charge is calculated as a percentage of expenditures and assessed on a monthly basis. The following exceptions apply: COGS - Including cost of farm feed; Student Aid - object codes beginning with 68XX; ASC - Service charges against Revenues; Institutional Designated Accounts (handle mandated costs); Allocated Funds (Sub Funds ALCASC, ALCINV, ALCPRG, and ALCSRF); transfers out (object codes 7930 & 7939).
7960 Gift Administrative Charge -Financial Services Only Charges for fund raising when the campaign financing fee is paid from the gift or another account.