Payroll
(1000 - 1299) Personal Services
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. |
(1300 - 1490) Wages
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. |
(2000 - 2711) Employee Related Expenditures
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
(3000) Other Direct Costs
| 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. |
(3100) Operations Budget
| 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
(3110 - 3492) Outside and Professional Services
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. |
(3510 - 3780) Repair & Maintenance (R/M) Services
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 |
(3810 - 3990) Communications
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. |
(4110 - 4290) Other Miscellaneous Services
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 external 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. |
(4510 - 4590) Utilities
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 |
(4610 - 4790) Licenses, Rentals & Royalties
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. |
(4810 - 4990) Printing, Photography & Media
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. |
(5110 - 5490) Operating Supplies
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 | DO NOT USE - Business Meeting Expense | Object code is no longer in use as of 7/1/2024 and should no longer be used for any purchases. 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. |
| 5175 | Business Meals | Meals, light refreshments, and non-alcoholic beverages, including tax and tip and related services, incurred in connection with meetings or events focused primarily on business relations or dissemination of information. See FSM 9.13 Business Meals for additional information. Business Meals do not include Meal Reimbursement for travelers. |
| 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 | Clothing | Articles of clothing (hats, jackets, pants, shirts, shoes, and the like) and associated services. See FSM 9.21 Apparel for allowability requirements. Does not include Safety Gear; see OC 5315. |
| 5315 | Safety Gear | Apparel that maintains employee safety, also referred to as personal protective equipment, is designed to protect the wearer’s body from injury or infection, and includes items such as coveralls, fire-resistant shirts, gloves, goggles, helmets, safety glasses, smocks, and vests. Safety gear is not adaptable to general usage as ordinary clothing. Nontaxable. See FSM 9.21 Apparel. Does not include UAPD Uniform allowances processed through payroll |
| 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. |
| 5350 | Awards | Employee recognition, length of service, and retirement awards, other than taxable amounts processed through payroll. See FSM 9.11 Employee Recognition for additional information. |
| 5490 | Operating Supplies - Other | Charges for operating supplies not in object codes 5110 – 5340. |
(5510 - 5791) Miscellaneous
Miscellaneous expenses not covered above. Select the object code that describes the expenditure.
General Use
| Object Code | Name | Description |
|---|---|---|
| 5510 | Bad Debt Expense | Expenditures for receivables which have been determined to be uncollectible. |
| 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 | DO NOT USE - Business Entertainment | Object code is no longer in use as of 7/1/2024 and should no longer be used for any purchases. 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 equipment between $1,000 and $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 equipment charges funded fully or partially by sponsors, 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 (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 | DO NOT USE - Materials Fabrication - University Owned | Object code is no longer in use as of 7/1/2023 and should no longer be used for any purchases. 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 | DO NOT USE - Materials Fabrication – Not University Owned | Object code is no longer in use as of 7/1/2023 and should no longer be used for any purchases. 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 |
|---|---|---|
| 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. |
(5792 - 5935) Cost of Sales
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. |
(6000 - 6342) Travel
| 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
(6800 - 6891) Scholarships and Fellowships
| 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
(7000 - 7100, 7200 - 7590) Construction in Process - Plant Fund Accounts only
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 |
(7110 - 7150) Land, Buildings, and Improvements
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. |
(7155) Capital Intangibles
| 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. |
(7160 - 7163) Telecommunications Network System - UITS Telecommunications Only
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. |
(7600 - 7770) Moveable Capital Acquisitions/Equipment
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. |
(7800 - 7840) Library & Museum Acquisitions - University Library & Museum Accounts Only
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. |
(7920 - 7980) Transfers
General Use
| Object Code | Name | Description |
|---|---|---|
| 7920 | Mandatory Transfer Out | A mandatory transfer of funds between Accounts for debt, capital projects, bridge loans, or other obligatory institutional transfers. Includes transfers required by binding legal agreements such as financing agreements for plant assets or sponsored project agreements with federal or state agencies, donors, or other organizations. Used with Object Code 0935. Central use only. |
| 7930 | DO NOT USE -Voluntary Transfer Out | Object Code is no longer in use as of 7/1/2024. 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. Historically 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 | DO NOT USE -Transfers Out Conversion Reallocations | Object Code is no longer in use as of 7/1/2024. Transfers made at the discretion of an authorized official to serve a variety of objectives Historically used with transfer code 0938. |
| 7939 | DO NOT USE -Transfer Out/Allocations | Object Code is no longer in use as of 7/1/2024. Transfer object code used to record an allocation of cash resources between same department accounts. Historically 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 | DO NOT USE - Admin Service Charge Expense (Rev) - Financial Services Only | Object Code is no longer in use as of 7/1/2024. 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 | DO NOT USE - Admin Service Charge Expense (Exp) - Financial Services Only | Object Code is no longer in use as of 7/1/2024. 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. |