Revenue Object Codes

Appropriations

Object CodeNameDescription
0010State AppropriationMonies assigned to the University.
0011State Capital AppropriationMonies assigned to the University.
0015State Sales Tax TRIFSpecific state revenue stream assigned to the University.
0016State Excise TaxSpecific state revenue stream assigned to the University.
0018State Lottery AllocationSpecific state revenue stream assigned to the University.
0019AZ Lottery Allocation - Capital CommitmentSpecific state revenue stream assigned to the University.
0020Federal Appropriation - Non OperatingMonies assigned to the University.
0021County Appropriations - Non OperatingMonies assigned to the University.
0026Build America Bonds - Fed Int SubsidyMonies assigned to the University.

Tuition and Fees

Object CodeNameDescription
00301st Period (Fall) Undergraduate Resident TuitionFees for enrollment in resident undergraduate classes at the University in the fall semester. The amount of the fee is contingent upon the number of units taken by the student.
00311st Period (Fall) Graduate Resident TuitionFees for enrollment in resident graduate classes at the University in the fall semester. The amount of the fee is contingent upon the number of units taken by the student.
0039Scholarship Allowance and Discount for Tuition and FeesYear-end scholarship allowances and discounts.
00402nd Period (Spring) Undergraduate Resident TuitionFees for enrollment in resident undergraduate classes at the University in the spring semester. The amount of the fee is contingent upon the number of units taken by the student.
00412nd Period (Spring) Graduate Resident TuitionFees for enrollment in resident graduate classes at the University in the fall semester. The amount of the fee is contingent upon the number of units taken by the student.
0050Other Period - Resident TuitionFees for enrollment in resident classes at the University in semesters other than those covered in 0030 - 0089. The amount of the fee is contingent upon the number of units taken by the student and his/her residency status.
0051Winter Resident Undergraduate TuitionFees for enrollment in resident undergraduate classes at the University in the winter semester. The amount of the fee is contingent upon the number of units taken by the student and his/her residency status.
0052Winter Resident Graduate TuitionFees for enrollment in resident graduate classes at the University in the winter semester. The amount of the fee is contingent upon the number of units taken by the student.
0053Summer Resident Undergraduate TuitionFees for enrollment in resident undergraduate classes at the University in the summer semester. The amount of the fee is contingent upon the number of units taken by the student.
0054Summer Resident Graduate TuitionFees for enrollment in resident graduate classes at the University in the summer semester. The amount of the fee is contingent upon the number of units taken by the student.
00601st Period Nonresident Undergraduate TuitionFees for enrollment in nonresident undergraduate classes at the University in the fall semester. The amount of the fee is contingent upon the number of units taken by the student.
00611st Period Nonresident Graduate TuitionFees for enrollment in nonresident graduate classes at the University in the fall semester. The amount of the fee is contingent upon the number of units taken by the student.
00702nd Period Nonresident Undergraduate TuitionFees for enrollment in nonresident undergraduate classes at the University in the spring semester. The amount of the fee is contingent upon the number of units taken by the student.
00712nd Period Nonresident Graduate TuitionFees for enrollment in nonresident graduate classes at the University in the fall semester. The amount of the fee is contingent upon the number of units taken by the student.
0075Study Abroad Tuition UndergradFees for enrollment in undergraduate study abroad classes at the University. The amount of the fee is contingent upon the number of units taken by the student and their residency status.
0076Study Abroad Tuition GradFees for enrollment in graduate study abroad classes at the University. The amount of the fee is contingent upon the number of units taken by the student and their residency status.
0080Other Period Nonresident TuitionFees for enrollment in nonresident classes at the University in semesters other than those covered in 0030 - 0089. The amount of the fee is contingent upon the number of units taken by the student and his/her residency status.
0081Winter Nonresident Undergraduate TuitionFees for enrollment in nonresident undergraduate classes at the University in the winter semester. The amount of the fee is contingent upon the number of units taken by the student and his/her residency status.
0082Winter Nonresident Graduate TuitionFees for enrollment in nonresident graduate classes at the University in the winter semester. The amount of the fee is contingent upon the number of units taken by the student.
0083Summer Nonresident Undergraduate TuitionFees for enrollment in nonresident undergraduate classes at the University in the summer semester. The amount of the fee is contingent upon the number of units taken by the student.
0084Summer Nonresident Graduate TuitionFees for enrollment in nonresident graduate classes at the University in the summer semester. The amount of the fee is contingent upon the number of units taken by the student.
0085Undergraduate OnlineFees for enrollment in undergraduate online classes at the University. The amount of the fee is contingent upon the number of units taken by the student and their residency status.
0086Graduate OnlineFees for enrollment in graduate online classes at the University. The amount of the fee is contingent upon the number of units taken by the student and their residency status.
0087Graduate Distribute EducationFees for enrollment in classes at the University. The amount of the fee is contingent upon the number of units taken by the student and their residency status.
0088Undergraduate Distributed EducationFees for enrollment in classes at the University. The amount of the fee is contingent upon the number of units taken by the student and their residency status.
0089Law - Flat Fee ProgramsFees for enrollment in specific law classes at the University.
Object CodeNameDescription
0090Law - Special TuitionRegistration fees paid, in addition to the base registration fee, by students enrolled in law programs.
0091Family Studies -Special Tuition - UndergraduateRegistration fees paid, in addition to the base registration fee, by students enrolled in undergraduate family studies programs.
0092Retailing & Consumer Science-Special Tuition-UndergraduateRegistration fees paid, in addition to the base registration fee, by students enrolled in undergraduate retailing and consumer science programs.
0093Geography and Development - Special Tuition - UndergraduateRegistration fees paid, in addition to the base registration fee, by students enrolled in undergraduate geography and development programs.
0094Geography -Geographical Info Systems Tech Special Tuition - GraduateRegistration fees paid, in addition to the base registration fee, by students enrolled in graduate geography programs.
0095Arch and Landscape Arch - GraduateRegistration fees paid, in addition to the base registration fee, by students enrolled in graduate architecture programs.
0096Program Fee - UndergraduateRegistration fees paid, in addition to the base registration fee, by students enrolled in specific undergraduate degree and certificate programs other than those covered in 0090-0137 .
0097Program Fee - GraduateRegistration fees paid, in addition to the base registration fee, by students enrolled in specific graduate degree and certificate programs other than those covered in 0090-0137 .
0098Differential Tuition - UndergraduateRegistration fees paid, in addition to the base registration fee, by students enrolled in undergraduate programs.
0099Differential Tuition - GraduateRegistration fees paid, in addition to the base registration fee, by students enrolled in graduate programs.
0100Pharmacy - Special TuitionRegistration fees paid, in addition to the base registration fee, by students enrolled in pharmacy programs.
0101Honors Program Fee - UndergraduateRegistration fees paid, in addition to the base registration fee, by students enrolled in honors undergraduate programs.
0104Global Direct Discount for tuition/fees
 
Contra revenue object code used to record discounts given to Global Direct Campus students
0105Public Health Special Tuition- GraduateRegistration fees paid, in addition to the base registration fee, by students enrolled in public health graduate programs.
0106Public Health - Special Tuition - UndergraduateRegistration fees paid, in addition to the base registration fee, by students enrolled in public health undergraduate programs.
0108Fine Arts - Special Tuition - GraduateRegistration fees paid, in addition to the base registration fee, by students enrolled in fine arts graduate programs.
0109Fine Arts - Special Tuition - UndergraduateRegistration fees paid, in addition to the base registration fee, by students enrolled in fine arts undergraduate programs.
0110Eller Master's Program FeeRegistration fees paid, in addition to the base registration fee, by students enrolled in Eller's masters programs.
0111SIRLS-Graduate Special TuitionRegistration fees paid, in addition to the base registration fee, by students enrolled in SIRLS graduate programs.
0112Course Material Opt OutRegistration fees paid, in addition to the base registration fee, by students who opt out of course material cost.
0115School of Planning Special TuitionRegistration fees paid, in addition to the base registration fee, by students enrolled in School of Planning programs.
0116SGAPP- Special Tuition-Master of Public AdminRegistration fees paid, in addition to the base registration fee, by students enrolled in SGAPP Masters of Public Administration programs.
0117SGAPP- Special Tuition - UndergraduateRegistration fees paid, in addition to the base registration fee, by students enrolled in SGAPP undergraduate programs.
0118Philosophy, Politics, Economics and Law -Special Tuition - UndergraduateRegistration fees paid, in addition to the base registration fee, by students enrolled in philosophy, politics, economics, and law undergraduate programs.
0119Human Language Technology - Special Tuition - GraduateRegistration fees paid, in addition to the base registration fee, by students enrolled in human language technology graduate programs.
0120Nursing Special Tuition - GraduateRegistration fees paid, in addition to the base registration fee, by students enrolled in nursing graduate programs.
0122Nursing Special Tuition - UndergraduateRegistration fees paid, in addition to the base registration fee, by students enrolled in nursing undergraduate programs.
0123Nursing Special Tuition - Accelerated Bachelor of Science in NursingRegistration fees paid, in addition to the base registration fee, by students enrolled in the accelerated Bachelors of Science in Nursing program.
0129Eller Pre-Business Program FeesRegistration fees paid, in addition to the base registration fee, by students enrolled in Eller pre-business programs.
0130Eller UG Differential TuitionRegistration fees paid, in addition to the base registration fee, by students enrolled in Eller undergraduate programs.
0131Arch and Landscape Arch - UndergraduateRegistration fees paid, in addition to the base registration fee, by students enrolled in architecture and landscape architecture programs.
0132Engineering Special Tuition - UndergraduateRegistration fees paid, in addition to the base registration fee, by students enrolled in engineering undergraduate programs.
0133Engineering Special Tuition - GraduateRegistration fees paid, in addition to the base registration fee, by students enrolled in engineering graduate programs.
0134Journalism Special Tuition - GraduateRegistration fees paid, in addition to the base registration fee, by students enrolled in journalism graduate programs.
0135Journalism Special Tuition - UndergraduateRegistration fees paid, in addition to the base registration fee, by students enrolled in journalism undergraduate programs.
0136MIS Special Tuition - GraduateRegistration fees paid, in addition to the base registration fee, by students enrolled in MIS graduate programs.
0137Engineering Special Tuition - Lower DivRegistration fees paid, in addition to the base registration fee, by students enrolled in engineering lower division programs.
Object CodeNameDescription
0140Correspondence & ExtensionFees for registration in a University-sponsored correspondence course, extended day (late afternoon, evening or weekend time frame) course or distance course. Includes courses which may be used for credit towards a degree or certification
0141Distance LearningFees for registration in a University-sponsored correspondence course, extended day (late afternoon, evening or weekend time frame) course or distance course. Includes courses which may be used for credit towards a degree or certification
0142Credit OutreachFees for registration in a University-sponsored correspondence course, extended day (late afternoon, evening or weekend time frame) course or distance course. Includes courses which may be used for credit towards a degree or certification
0143Op Sciences Distance LearningFees for registration in a University-sponsored correspondence course, extended day (late afternoon, evening or weekend time frame) course or distance course. Includes courses which may be used for credit towards a degree or certification
0145Eller Evening MBAFees for registration in a University-sponsored correspondence course, extended day (late afternoon, evening or weekend time frame) course or distance course. Includes courses which may be used for credit towards a degree or certification
0146Correspondence & Extension - InternalTo be used on Internal Billing documents when these fees are being paid by a department instead of an individual.
0147Distance Learning - InternalTo be used on Internal Billing documents when these fees are being paid by a department instead of an individual.

General Use

Object CodeNameDescription
0160Admission ApplicationFees for processing application forms for admittance to the University.
0161Admission Application - InternalFees for processing application forms for admittance to the University when a department is paying the fee rather than an individual using an Internal Billing (IB) document.
0170Special ExamFees charged for all special examinations for credit, and examinations administered under the College Level Examination Program (CLEP), which include Subject and General examinations.
0171Special Exam - InternalFees charged for all special examinations for credit and examinations administered under the College Level Examination Program (CLEP) used on Internal Billing (IB) documents when a department is paying the fee instead of an individual.
0180Late Registration FeeA late payment fee assessed on students registering and paying fees after a stated registration date deadline.
0210College/Course FeeFees for special services or materials used in a class. Examples include art materials used in an art class or cost of a field trip for a geology class.
0211College/Course Fee - InternalFees for special services or materials used in a class when a department is paying the fee instead of an individual using an Internal Billing (IB) document.
0230Graduation FeesFees required for all degree candidates at the time a candidate files an application for "degree candidacy" which initiates an official check of remaining degree requirements.
0240TranscriptsFees paid by students requesting copies of course work taken while attending the University, or another academic institution for which the University has records.
0241Transcripts - InternalFees paid for requesting copies of course work taken while attending the University or another academic institution for which the University has records when a department is paying the fee instead of an individual using an Internal Billing (IB) document.
0251Outreach Col Revenue - For Credit - TuitionAllocation of revenues for distribution of Outreach for Credit tuition revenues.
0252Outreach Col Revenue - For Credit - DifferentialAllocation of revenues for distribution of Outreach for Credit differential tuition revenues.
0253Summer Session Revenue DistributedAllocation of revenues for distribution of Summer and Winter Session revenues.
0254Outreach Col Revenue - For Credit - Program FeeAllocation of program fees of Outreach for Credit revenues.
0255Online DistributionAllocation of revenues for distribution of online tuition revenues.
0256Distributed EducationUsed to distribute tuition revenue relating to Online, Distance, International and other AISS classes.
0257Community Distributed Education
 
Allocation of revenues for distribution of online tuition revenues. 
0259Study Abroad DistributedFees for enrollment in study abroad classes at the University. The amount of the fee is contingent upon the number of units taken by the student and their residency status.
0260Library FinesFees for late book returns, damaged books/materials or book/materials replacements.
0280Student Fees - OtherFees for all other student charges not specifically listed above. Examples include cap and gown fees, processing thesis fees and student teaching fees.
0281Student Fees - Other InternalFees for all other student charges not specifically listed above used on Internal Billing (IB) documents when a department is paying the fee instead of an individual.

Department Specific

Object CodeNameDescription
0155Uncollectible - Tuition and Fees - Financial Services OnlyContra revenue object code used to write off uncollectible tuition and fees.
0250Retained Fees Allocated Revenue - Financial Services OnlyAllocation of revenues to the student fee allocation account, within the designated fund, for ultimate distribution to local accounts for the purpose of defraying costs of student activities (See object code 0270 – 0272).
0270Student Fee Allocation - AHSC - Financial Services OnlyAllocation of state revenues to AHSC accounts for the purpose of defraying costs of student related services and facilities. The student fee allocation is distributed to AHSC once per semester unless adjustments need to be made.
0271Student Fee Allocation - UAS - Financial Services OnlyAllocation of state revenues to UA South accounts for the purpose of defraying costs of student related services and facilities. The student fee allocation is distributed to UA South once per semester unless adjustments need to be made.
0272Student Fee Allocation - AG - Financial Services OnlyAllocation of state revenues to Agriculture and Life Sciences (AG) accounts for the purpose of defraying costs of student related services and facilities. The student fee allocation is distributed to AG once per semester unless adjustments need to be made.
0282AFAT Fees - Endowments - Financial Services OnlyStudent fees paid to support the Arizona Financial Aid Trust (AFAT).
0285Revenue Allocations - Financial Services OnlyThis object code is used for budgetary purposes only. It is the consolidation level where budget for allocated revenues is loaded. No actual revenues should post to this object code. Actual revenues will be recorded in revenue distribution object codes (0251, 0252, 0253, 0254, 0255, 0711, and 0951).

Grants, Contracts, Gifts

General Use

Object CodeNameDescription
0300Federal Grants and Contracts - OperatingMonies received from federal sources that may only be used as specified in the grant or contract (for example, for research purposes or special programs).
0310State Grants and Contracts - OperatingMonies received from state sources that may only be used as specified in the grant or contract (for example, for research purposes or special programs).
0320Local Grants and Contracts - OperatingMonies received from local sources that may only be used as specified in the grant or contract (for example, for research purposes or special programs).
0330Private Grants and Contracts - OperatingMonies received from private sources that may only be used as specified in the grant or contract (for example, for research purposes or special programs).
0340Foreign Grants and Contracts- OperatingMonies received from foreign sources that may only be used as specified in the grant or contract (for example, for research purposes or special programs).
0342Foreign Grants and Contracts - Non OperatingMonies received from foreign sources that may only be used as specified in the grant or contract (for example, for research purposes or special programs).
0344Foreign Grants and Contracts - InternalMonies received from foreign sources that may only be used as specified in the grant or contract (for example, for research purposes or special programs).
0345Refunds to GrantorsMonies received from various sources that may only be used as specified in the grant or contract (for example, for research purposes or special programs).
0347Private Contract Payroll ReimbursementsMonies received from private sources that may only be used as specified in the grant or contract for payroll reimbursements (for example, for research purposes or special programs).

Department Specific

Object CodeNameDescription
0301YE Revenue Accrual, Federal G&C - Financial Services OnlyYear-end accruals of Federal Grants and Contracts revenues. Sponsored Projects and Financial Services only.
0302Federal Grants and Contracts Internal - Sponsored Projects and Financial Services OnlyObject code used to internally reclass federal grants and contracts fixed price revenues. Sponsored Projects and Financial Services only.
0303Federal Grants & Contracts Non Operating - Sponsored Projects and Financial Services OnlyNon operating revenues from federal grants and contracts. Sponsored Projects and Financial Services only.
0311YE Revenue Accrual, State G&C - Financial Services OnlyYear-end accruals of state grants and contracts revenues. Sponsored Projects and Financial Services only.
0312State Grants and Contracts-Non Operating - Financial Services OnlyNon operating revenues from state grants and contracts. Sponsored Projects and Financial Services only.
0315State Grants and Contracts-Internal - Sponsored Projects and Financial Services onlyObject code used to internally reclass state grants and contracts fixed price revenue. Sponsored Projects and Financial Services only.
0321YE Revenue Accrual, Local G&C - Financial Services OnlyYear-end accruals of local grants and contracts revenues. Sponsored Projects and Financial Services only.
0322Local Grants and Contracts-Non Operating - Financial Services OnlyNon operating revenues from local grants and contracts for capital purposes. Sponsored Projects and Financial Services only.
0323Local Grants and Contracts-Capital - Sponsored Projects and Financial Services onlyRevenues from local grants and contracts for capital purposes. Sponsored Projects and Financial Services only.
0325Local Grants and Contracts-Internal - Sponsored Projects and Financial Services onlyObject code used to internally reclass local grants and contracts fixed price revenue. Sponsored Projects and Financial Services only.
0331YE Revenue Accrual, Private G&C - Financial Services OnlyYear-end accruals of private grants and contracts revenues. Sponsored Projects and Financial Services only.
0332Private Grants and Contracts - Non Operating - Financial Services OnlyNon operating revenues from private grants and contracts. Sponsored Projects and Financial Services only.
0335Private Grants and Contracts-Internal - Sponsored Projects and Financial Services onlyObject code used to internally reclass private grants and contracts fixed price revenues. Sponsored Projects and Financial Services only.
0341YE Revenue Accrual/Foreign G&C - Financial Services OnlyYear-end accruals of foreign grants and contracts revenues. Sponsored Projects and Financial Services only.

General Use

Object CodeNameDescription
0350Gifts - BusinessDonations from businesses.
0351Gifts - Business - CapitalDonations from businesses for capital purposes.
0352Gifts - Business - EndowmentsDonations from businesses for endowments.
0360Gifts - University FoundationUniversity Foundation gift transfers.
0361Gifts - University Foundation-CapitalUniversity Foundation gift transfers for capital purposes.
0370Gifts - IndividualsDonations from individuals.
0371Gifts - Individuals-CapitalDonations from individuals for capital purposes
0372Gifts - Individuals-EndowmentsDonations from individuals for endowments.
0375Gifts - AlumniDonations from Alumni.
0376Gifts - Priority SeatingDonations for Priority Seating
0380Gifts - Other OrganizationsDonations from other organizations.
0381Gifts - Other Organizations-CapitalDonations from other organizations for capital purposes.
0382Gifts - Other Organizations-EndowmentsDonations from other organizations for endowments.

Department Specific

Object CodeNameDescription
0385Capital Grants, Gifts & Convey - Non Cash - Financial Services OnlyCapital items received by the University that are considered non-cash in nature. Financial Services only.

Sales and Services

Codes 0400-0585 are used for revenues received from the sale of goods. The following are general guidelines in selecting the proper object code (see section 8.11, Sales Tax, for a detailed discussion of sales tax issues and instructions for selecting the proper object code):

  1. If your unit collects sales tax when the item is sold, you do not pay sales tax when you purchase the items for resale. Your unit may use the following revenue object codes: Revenue object codes from 0400 to 0530 (to record the sale of the goods); and sales tax may be collected in one of two ways. A) Tax Included: The sales tax is included in the marked selling price. B) Tax Added: The sales tax can be added separately to the marked selling price.
  2. If your unit does not collect sales tax when an item is sold internally, you must pay sales tax when you purchase the items for resale. Your unit must use object code 0550, Sales - Tax Paid - Internal.

General Use

Object CodeNameDescription
0390Sales & Services - BudgetThis object code is used for budgetary purposes only. It is the consolidation level where budget for Sales and Service revenues are loaded. No actual expenses should post to this object code. Actual expenses will be recorded in the object codes listed below.
0400Sales Tax AddedRevenue from the sale of goods in which sales tax is shown on the applicable invoice as an addition to the sales price. Use this object code only to record the revenue from the sale. Use the object code 0570, Sales Tax Collected, to record sales tax added to an external sale.
0410Sales Tax Added - InternalRevenue for the sale of goods to another University department in which sales tax is show on the applicable invoice as an addition to the sales price used on the Internal Billing (IB) document. Use the object code 0579, Sales Tax Collected - Internal to record sales tax added to a sale to another University department.
0420Sales - To US Government - Tax AddedRevenue from the sale of goods to the US government in which sales tax of items is collected by the University at the time of sale (the sales tax is shown on the applicable invoice as an addition to the sales price). Use this object code only to record the revenue from the sale. Use the object code 0570, Sales Tax Collected, to record related sales tax added.
0450Sales Tax IncludedRevenue from the sale of goods in which sales tax is included in the marked sales price.
0460Sales Tax Included - InternalRevenue from the sale of goods to another University department in which sales tax is included in the marked sales price used on the Internal Billing (IB) document.
0500Sales - Nontaxable - ResaleRevenue from the sale of goods which were purchased for resale and are nontaxable.
0501Sales Nontaxable - Resale - InternalRevenue from the sale of goods when the sale is made to another University department using the Internal Billing (IB) document.
0510Sales - Nontaxable - LaborRevenue earned for services such as assembly or installation of special equipment performed by University personnel in connection with sale of said equipment. In order for this labor to be nontaxable, it must be separately identified on the invoice.
0511Sales Nontaxable - Labor- InternalRevenue earned for services when the sale is made to another University department using the Internal Billing (IB) document.
0520Sales - Nontaxable - HospitalsRevenue from the sale of goods to hospitals (nontaxable).
0530Sales - Nontaxable - Out of StateRevenue from the sale of goods to out-of- state vendors (nontaxable).
0540Sales - Nontaxable - Tax ExemptRevenue from the sale of goods that are sales tax exempt under Arizona statute.
0541Sales Nontaxable - Tax Exempt - InternalRevenue from the sale of goods that are sales tax exempt under the Arizona statute when the sale is made to another University department. Sale should be made using the Interdepartmental Billing (IB) document.
0550Sales - Tax Paid - InternalRevenues from interdepartmental sales in which sales tax was paid by the University at the time of purchase on the goods purchased for resale. Use the object code 5810, Resale Supplies - Tax Paid @ Purchase to record the purchase expense.
0570Sales - Tax CollectedRecord the sales tax collected at the time of sale on resale goods. Do not use in conjunction with object codes 0450 and 0460, Sales Tax Included. For these object codes, the sales tax is included and is recorded along with the revenue earned.
0575Sales Tax Collected - Out of StateRecord the sales tax collected at the time of sale on sales made out of state. Use of this object code would require a temporary out of state license, do not use unless instructed by Financial Services .
0579Sales-Tax Collected - InternalRecord the sales tax collected at the time of sale on resale goods when the sale is made to another University department using an Interdepartmental Billing (IB) document.
0600ServicesRevenue earned from the performance of services.
0610Admission & Ticket Sales - NontaxableRevenues from the sale of tickets to athletic, entertainment, or social events.
0615Admission & Ticket Sales - Nontaxable - InternalRevenues from the sale of tickets to athletic, entertainment or social events sold to another University department using an Internal Billing (IB) document.
0616Services - InternalRevenue earned from the performance of services sold to another University department using an Internal Billing (IB) document.
0618Service Center Cost Recovery - Service Center OnlyTransfer of service revenue collected on external service center account. This object code will be used by the internal service center account to collect the approved internal service rate. Object code 4218 must be used as the offset entry to record the transfer.
0620Commissions & RoyaltiesRevenues earned from commissions and royalties of University produced products (such as books, film productions and logo rights).
0625Commissions & Royalties - InternalRevenues earned from commissions and royalties of University produced products to another University department using the Internal Billing (IB) document.
0640Farm Sales - NontaxableRevenues from the sale of farm produce (for example, hay or cotton).
0641Farm Sales - Nontaxable - InternalRevenues from the sale of farm produce (for example, hay or cotton) sold to another University department using an Internal Billing (IB) document.
0650Food Sales - NontaxableRevenues from the sale of food used for human consumption.
0655Food Sales - Nontaxable - InternalRevenues from the sale of food used for human consumption to another University department using an Internal Billing (IB) document.
0660GuaranteesRevenues resulting from a contractual agreement in which a party external to the University guarantees payment of a base amount of money in exchange for exclusive rights to use University facilities or market University "products". Examples include broadcasting of athletic events on local or national television, and concerts performed at the University stadium.
0670Licenses, Fees, FinesRevenues from licenses, fees, and fines.
0676Unrelated Business Income FeesTo record fee revenues identified by Financial Services as unrelated to the primary mission of the University and therefore subject to Unrelated Business Income Tax.
0677Hall Council Damage FeesUsed by Housing and Residential Life to record fees received to pay for damages to or losses of supplies and amenities purchased by the Residence Hall Council.
0678Conduct FeesUsed by Residence Life to record fees charged to students for residence hall conduct violations.
0679Licenses, Fees, and Fines - InternalRevenues from licenses, fees and fines received from another University department using an Internal Billing (IB) document.
0680Program & Advertising - NontaxableRevenues from the sale of athletic programs and advertising space in athletic programs and the student newspaper.
0681Program & Advertising - Nontaxable - InternalRevenues from the sale of athletic programs and advertising space in athletic programs and the student newspaper sold to another University department using an Internal Billing (IB) document.
0690Rentals - Nontaxable - ExternalRevenues from rentals (nontaxable).
0691Summer Session Rental IncomeRevenues from summer term residence hall rentals (nontaxable).
0692Conference Service Rental RevenueRevenues from conference services to groups or individuals (nontaxable).
0694Conference Service Rental Revenue - InternalRevenues from conference services to groups or individuals (nontaxable) from another University department using Internal Billing (IB) document.
0695Rentals - Nontaxable - InternalRevenues from rentals (nontaxable) from another University department using an Internal Billing (IB) document.
0710Seminars & ConferencesRevenues from seminars and conferences sponsored by the University.
0711AISS Revenue - Non CreditRevenues from non credit classes in the Outreach College
0715Seminars & Conferences - InternalRevenues from seminars and conferences sponsored by the University from another University department using an Internal Billing (IB) document.
0720Textbooks - NontaxableRevenue from the sale of textbooks required for course work by the teaching professor. If the textbook is not required reading, this object code cannot be used.
0749Discounts on Sales and ServicesContra revenue object code used to record discounts given to customers on sales and services.

Department Specific

Object CodeNameDescription
0305 Uncollectible - Non Gov't- Financial Services only
 
Contra revenue object code to write off uncollectible non governmental grant and contract related balances. 
0580Sales Tax Distribution - Financial Services OnlyUsed for sales tax distribution.
0581Sales Tax, Consignment - Financial Services OnlyUsed to record sales tax related to consignment sales.
0582Sales Tax Consignment - Internal - Financial Services OnlyUsed to record sales tax related to consignment sales made to another University department using an Interdepartmental Billing (IB) document.
0585Sales Tax Distribution - Internal - Financial Services OnlyUsed for sales tax distribution on sales to another University department using an Internal Billing (IB) document.
0621Commissions & Royalties - Patent Transfers - OTT OnlyRevenues earned from commissions, royalties and patents of University produced products (such as books, film productions and logo rights) processed through the Office of Technology Transfer.
0693Scholarship Allowance and Discount for Auxiliary Funds - Financial Services OnlyUsed to record scholarship allowance and discount as a contra-account to operating revenues-auxiliaries.
0745Uncollectible - Sales and Services - Financial Services OnlyContra revenue object code used to write off uncollectible sales and service related balances.

Investment Income

Income earned and recognized from investments, including income related to endowment royalties and endowment rental income.

General Use

Object CodeNameDescription
0756Premium/Discount - EndowmentAmortization related to endowment investments

Department Specific

Object CodeNameDescription
0630Royalties - Financial Services OnlyRoyalties income from bequested investments
0696Rental Income - Financial Services OnlyRental income derived from rental activity
0750Investment Income - Financial Services OnlyEarned income related to investments
0751Investment Income - Internal Loans - Financial Services OnlyInternal Loans within the University as an institution
0752Interest Income - Financial Services OnlyIncome, earmarked as interest revenue, that is earned and recognized from business activities
0753Dividends - Financial Services OnlyIncome, earmarked as dividend revenue, that is earned and recognized from business activities
0754Interest - Student Loans - Financial Services OnlyStudent loan interest payments
0755Premium/Discount - Financial Services OnlyAmortization related to operating fund investments
0760Realized Investment Gain - Financial Services OnlyRecognized gains or losses on the sale of investments.
0761Unrealized Investment Gain - Financial Services OnlyUnrealized gains or losses on investments.
0762Change in Endowment Value - Financial Services OnlyUsed by endowment accounting to record the change in fair value of the endowment on a monthly basis.
0770Investment Income Allocation - Financial Services OnlyIncome earned and recognized where several accounts were pooled to form the investment, and the resulting income is consequently allocated to each.
0780Separately (SEP) Held Endowment Income Allocation - Financial Services OnlyIncome resulting from endowment monies where the income is specifically earmarked for special allocation.
0781End Management Cost Dist - Financial Services OnlyUsed to distribute management fee costs associated with endowments.
0782GI Pool Endowment Income Allocation - Financial Services OnlyUsed to distribute earnings payout from endowments.
0783Investment Management Fees - Financial Services OnlyUsed to assign management fee costs associated with endowments.

Miscellaneous Income and Transfers

General Use

Object CodeNameDescription
0800Insurance RecoveryIncome resulting from an insurance recovery for NON-Capital asset related losses. This includes the University Owned assets (A-Tags & N-Tags-Asset Status of ‘N’), and Sponsored Owned assets (S-Tags-Asset Status of ‘F’). Note: use 0820-Capital Asset Disposal Proceeds for insurance recovery income received from the loss of ALL Capital assets.
0820Capital Asset Disposal ProceedsIncome resulting from the sale or disposal of Capital assets (and related insurance recovery) such as land, buildings, equipment, etc. This includes University Owned assets (A-Tags & F-Tags Asset Status of ‘A’/’L’), and Sponsored Owned assets (D-Tags, F-Tags & S-Tags Asset Status of ‘F’). Note: use only with the approval of Risk Management, Surplus Property, Space Management or Financial Services-Capital Finance (Plant Funds or Property Management).
0830Witness & Jury DutyRevenue received from an employee engaged in witness or jury duty. The employee must sign over the meal reimbursement jury duty compensation to the University to receive his or her regular pay check. The employee does not need to sign over travel or other incidental compensation received in relation to the jury duty. Refer to section 8.10 for additional instructions.
0930Voluntary Transfer InA discretionary transfer of money from one account to another. Used with the transfer object code 7930.
0931Internal Loan PrincipalA discretionary transfer of money to record the principal balance of approved internal loans (typically within the Plant Funds group) and the principal payments made by the department responsible for the loan repayment. For use as approved by Financial Services.
0932Budget Adjustment Income TransferObject code used by the UAccess Financials system to transfer funds when budget is transferred from one budgeted account to another budgeted account. This object code should not be used on UAccess Financials E-Docs.
0933Original Budget TransferFor Office of Budget and Planning Use Only
0934ERE Budget Allocation TransferFor Office of Budget and Planning Use Only
0936Miscellaneous Income - InternalUsed when revenues are being received for sales to other University departments on an Internal Billing (IB) document.
0939Transfers In/AllocationsTransfer object code used to record an allocation of cash resources between same department accounts. Used with the transfer object code 7939.
0940Miscellaneous Income - OtherUsed when income is received from an external source.
0941Miscellaneous Investment IncomeIncome related to investment use received from sources other than those described above.
0950Indirect Cost Recovery - Sponsored Projects Accounts OnlyRecovery of institutional indirect costs related to grant and contract accounts.
0951Indirect Cost Recovery AllocatedDistribution of indirect cost recovery funds from central to colleges and departments.

Department Specific

Object CodeNameDescription
0810Land Grant Revenues - Financial Services OnlyIncome received as a result of land grant legislation.
0840Miscellaneous Income - Non Operating - Financial Services OnlyNon-operating income received that does not fit one of the other object codes.
0850Auxiliary Income - Financial Services OnlyUsed to reclassify sales and services revenues for financial statement purposes.
0855Uncollectible - Auxiliaries - Financial Services OnlyContra revenue object code used to write off uncollectible auxiliary related balances.
0899Net Revenues - Financial Services OnlyUsed by UAccess Financials System to summarize all revenues to fund balance at year end.
0910Construction Revenue Allocations - Financial Services OnlyFunds received for distribution to specific project accounts as approved.
0911Building Renewal FY 06/07 Allocations - Financial Services and Budget Office OnlyState of Arizona FY06/07 Appropriation of Building Renewal funds allocated to approve project accounts.
0913Plant Additions from Current Fiscal Year - Financial Services OnlyTo record the addition of capital assets in the net investment in plant sub-fund based upon capital expenditures incurred in the current fiscal year.
0914Plant Additions from Lease/Purchase - Financial Services OnlyTo record the addition of capital assets in the net investment in plant sub-fund resulting from a capital lease obligation; and the addition of the corresponding capital lease payable. This object code should net to zero by year end.
0915Retirement of Indebtedness - Principal - Financial Services OnlyReduction of capitalized debt.
0920Debt Proceeds-Original - Financial Services OnlyOriginal proceeds from system revenue bonds and certificates of participation claimed and received from a trustee and allocated to project accounts. Original proceeds are the initial cash proceeds received from the debt issuance.
0921Debt Proceeds-Interest Earnings - Financial Services OnlyInterest earnings proceeds from system revenue bonds and certificates of participation claimed and received from a trustee and allocated to project accounts. Interest earnings proceeds is all interest earned after receipt of the initial cash proceeds from the debt issuance.
0935Mandatory Transfer In - Financial Services OnlyTransfer of money from one account to another as 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.
0937Miscellaneous Non-Operating Revenue - Financial Services OnlyRevenue from non-operating sources that have not been otherwise identified.
0945Miscellaneous Non-Operating Revenue - Financial Services OnlyRevenue from non-operating sources that have not been otherwise identified.
0960Admin Service Charge Recovery (Rev) - Financial Services OnlyRecovery of institutional indirect costs involved in the administration of certain income-producing local fund accounts.
0961Admin Service Charge Recovery (Exp) -Financial Services OnlyRecovery of institutional indirect costs involved in the administration of operational expenditures of certain local fund accounts.
0962Gift Administrative Cost Recovery - Financial Services OnlyRecovery of administrative costs involved in fund raising activities.