Appropriations
(0010 - 0026) Appropriations
| Object Code | Name | Description |
|---|---|---|
| 0010 | State Appropriation | Monies assigned to the University. |
| 0011 | State Capital Appropriation | Monies assigned to the University. |
| 0015 | State Sales Tax TRIF | Specific state revenue stream assigned to the University. |
| 0016 | State Excise Tax | Specific state revenue stream assigned to the University. |
| 0018 | State Lottery Allocation | Specific state revenue stream assigned to the University. |
| 0019 | AZ Lottery Allocation - Capital Commitment | Specific state revenue stream assigned to the University. |
| 0020 | Federal Appropriation - Non Operating | Monies assigned to the University. |
| 0021 | County Appropriations - Non Operating | Monies assigned to the University. |
| 0026 | Build America Bonds - Fed Int Subsidy | Monies assigned to the University. |
Tuition and Fees
(0030 - 0089) Tuition
| Object Code | Name | Description |
|---|---|---|
| 0030 | 1st Period (Fall) Undergraduate Resident Tuition | Fees 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. |
| 0031 | 1st Period (Fall) Graduate Resident Tuition | Fees 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. |
| 0039 | Scholarship Allowance and Discount for Tuition and Fees | Year-end scholarship allowances and discounts. |
| 0040 | 2nd Period (Spring) Undergraduate Resident Tuition | Fees 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. |
| 0041 | 2nd Period (Spring) Graduate Resident Tuition | Fees 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. |
| 0050 | Other Period - Resident Tuition | Fees 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. |
| 0051 | Winter Resident Undergraduate Tuition | Fees 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. |
| 0052 | Winter Resident Graduate Tuition | Fees 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. |
| 0053 | Summer Resident Undergraduate Tuition | Fees 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. |
| 0054 | Summer Resident Graduate Tuition | Fees 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. |
| 0060 | 1st Period Nonresident Undergraduate Tuition | Fees 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. |
| 0061 | 1st Period Nonresident Graduate Tuition | Fees 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. |
| 0070 | 2nd Period Nonresident Undergraduate Tuition | Fees 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. |
| 0071 | 2nd Period Nonresident Graduate Tuition | Fees 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. |
| 0075 | Study Abroad Tuition Undergrad | Fees 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. |
| 0076 | Study Abroad Tuition Grad | Fees 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. |
| 0080 | Other Period Nonresident Tuition | Fees 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. |
| 0081 | Winter Nonresident Undergraduate Tuition | Fees 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. |
| 0082 | Winter Nonresident Graduate Tuition | Fees 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. |
| 0083 | Summer Nonresident Undergraduate Tuition | Fees 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. |
| 0084 | Summer Nonresident Graduate Tuition | Fees 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. |
| 0085 | Undergraduate Online | Fees 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. |
| 0086 | Graduate Online | Fees 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. |
| 0087 | Graduate Distribute Education | Fees 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. |
| 0088 | Undergraduate Distributed Education | Fees 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. |
| 0089 | Law - Flat Fee Programs | Fees for enrollment in specific law classes at the University. |
(0090 - 0137) Special Tuition
| Object Code | Name | Description |
|---|---|---|
| 0090 | Law - Special Tuition | Registration fees paid, in addition to the base registration fee, by students enrolled in law programs. |
| 0091 | Family Studies -Special Tuition - Undergraduate | Registration fees paid, in addition to the base registration fee, by students enrolled in undergraduate family studies programs. |
| 0092 | Retailing & Consumer Science-Special Tuition-Undergraduate | Registration fees paid, in addition to the base registration fee, by students enrolled in undergraduate retailing and consumer science programs. |
| 0093 | Geography and Development - Special Tuition - Undergraduate | Registration fees paid, in addition to the base registration fee, by students enrolled in undergraduate geography and development programs. |
| 0094 | Geography -Geographical Info Systems Tech Special Tuition - Graduate | Registration fees paid, in addition to the base registration fee, by students enrolled in graduate geography programs. |
| 0095 | Arch and Landscape Arch - Graduate | Registration fees paid, in addition to the base registration fee, by students enrolled in graduate architecture programs. |
| 0096 | Program Fee - Undergraduate | Registration 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 . |
| 0097 | Program Fee - Graduate | Registration 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 . |
| 0098 | Differential Tuition - Undergraduate | Registration fees paid, in addition to the base registration fee, by students enrolled in undergraduate programs. |
| 0099 | Differential Tuition - Graduate | Registration fees paid, in addition to the base registration fee, by students enrolled in graduate programs. |
| 0100 | Pharmacy - Special Tuition | Registration fees paid, in addition to the base registration fee, by students enrolled in pharmacy programs. |
| 0101 | Honors Program Fee - Undergraduate | Registration fees paid, in addition to the base registration fee, by students enrolled in honors undergraduate programs. |
| 0104 | Global Direct Discount for tuition/fees | Contra revenue object code used to record discounts given to Global Direct Campus students |
| 0105 | Public Health Special Tuition- Graduate | Registration fees paid, in addition to the base registration fee, by students enrolled in public health graduate programs. |
| 0106 | Public Health - Special Tuition - Undergraduate | Registration fees paid, in addition to the base registration fee, by students enrolled in public health undergraduate programs. |
| 0108 | Fine Arts - Special Tuition - Graduate | Registration fees paid, in addition to the base registration fee, by students enrolled in fine arts graduate programs. |
| 0109 | Fine Arts - Special Tuition - Undergraduate | Registration fees paid, in addition to the base registration fee, by students enrolled in fine arts undergraduate programs. |
| 0110 | Eller Master's Program Fee | Registration fees paid, in addition to the base registration fee, by students enrolled in Eller's masters programs. |
| 0111 | SIRLS-Graduate Special Tuition | Registration fees paid, in addition to the base registration fee, by students enrolled in SIRLS graduate programs. |
| 0112 | Course Material Opt Out | Registration fees paid, in addition to the base registration fee, by students who opt out of course material cost. |
| 0115 | School of Planning Special Tuition | Registration fees paid, in addition to the base registration fee, by students enrolled in School of Planning programs. |
| 0116 | SGAPP- Special Tuition-Master of Public Admin | Registration fees paid, in addition to the base registration fee, by students enrolled in SGAPP Masters of Public Administration programs. |
| 0117 | SGAPP- Special Tuition - Undergraduate | Registration fees paid, in addition to the base registration fee, by students enrolled in SGAPP undergraduate programs. |
| 0118 | Philosophy, Politics, Economics and Law -Special Tuition - Undergraduate | Registration fees paid, in addition to the base registration fee, by students enrolled in philosophy, politics, economics, and law undergraduate programs. |
| 0119 | Human Language Technology - Special Tuition - Graduate | Registration fees paid, in addition to the base registration fee, by students enrolled in human language technology graduate programs. |
| 0120 | Nursing Special Tuition - Graduate | Registration fees paid, in addition to the base registration fee, by students enrolled in nursing graduate programs. |
| 0122 | Nursing Special Tuition - Undergraduate | Registration fees paid, in addition to the base registration fee, by students enrolled in nursing undergraduate programs. |
| 0123 | Nursing Special Tuition - Accelerated Bachelor of Science in Nursing | Registration fees paid, in addition to the base registration fee, by students enrolled in the accelerated Bachelors of Science in Nursing program. |
| 0129 | Eller Pre-Business Program Fees | Registration fees paid, in addition to the base registration fee, by students enrolled in Eller pre-business programs. |
| 0130 | Eller UG Differential Tuition | Registration fees paid, in addition to the base registration fee, by students enrolled in Eller undergraduate programs. |
| 0131 | Arch and Landscape Arch - Undergraduate | Registration fees paid, in addition to the base registration fee, by students enrolled in architecture and landscape architecture programs. |
| 0132 | Engineering Special Tuition - Undergraduate | Registration fees paid, in addition to the base registration fee, by students enrolled in engineering undergraduate programs. |
| 0133 | Engineering Special Tuition - Graduate | Registration fees paid, in addition to the base registration fee, by students enrolled in engineering graduate programs. |
| 0134 | Journalism Special Tuition - Graduate | Registration fees paid, in addition to the base registration fee, by students enrolled in journalism graduate programs. |
| 0135 | Journalism Special Tuition - Undergraduate | Registration fees paid, in addition to the base registration fee, by students enrolled in journalism undergraduate programs. |
| 0136 | MIS Special Tuition - Graduate | Registration fees paid, in addition to the base registration fee, by students enrolled in MIS graduate programs. |
| 0137 | Engineering Special Tuition - Lower Div | Registration fees paid, in addition to the base registration fee, by students enrolled in engineering lower division programs. |
(0140 - 0147) Correspondence, Extension or Distance
| Object Code | Name | Description |
|---|---|---|
| 0140 | Correspondence & Extension | Fees 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 |
| 0141 | Distance Learning | Fees 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 |
| 0142 | Credit Outreach | Fees 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 |
| 0143 | Op Sciences Distance Learning | Fees 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 |
| 0145 | Eller Evening MBA | Fees 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 |
| 0146 | Correspondence & Extension - Internal | To be used on Internal Billing documents when these fees are being paid by a department instead of an individual. |
| 0147 | Distance Learning - Internal | To be used on Internal Billing documents when these fees are being paid by a department instead of an individual. |
(0155 - 0285) Other Fees
General Use
| Object Code | Name | Description |
|---|---|---|
| 0160 | Admission Application | Fees for processing application forms for admittance to the University. |
| 0161 | Admission Application - Internal | Fees 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. |
| 0170 | Special Exam | Fees charged for all special examinations for credit, and examinations administered under the College Level Examination Program (CLEP), which include Subject and General examinations. |
| 0171 | Special Exam - Internal | Fees 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. |
| 0180 | Late Registration Fee | A late payment fee assessed on students registering and paying fees after a stated registration date deadline. |
| 0210 | College/Course Fee | Fees 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. |
| 0211 | College/Course Fee - Internal | Fees 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. |
| 0230 | Graduation Fees | Fees 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. |
| 0240 | Transcripts | Fees paid by students requesting copies of course work taken while attending the University, or another academic institution for which the University has records. |
| 0241 | Transcripts - Internal | Fees 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. |
| 0251 | Outreach Col Revenue - For Credit - Tuition | Allocation of revenues for distribution of Outreach for Credit tuition revenues. |
| 0252 | Outreach Col Revenue - For Credit - Differential | Allocation of revenues for distribution of Outreach for Credit differential tuition revenues. |
| 0253 | Summer Session Revenue Distributed | Allocation of revenues for distribution of Summer and Winter Session revenues. |
| 0254 | Outreach Col Revenue - For Credit - Program Fee | Allocation of program fees of Outreach for Credit revenues. |
| 0255 | Online Distribution | Allocation of revenues for distribution of online tuition revenues. |
| 0256 | Distributed Education | Used to distribute tuition revenue relating to Online, Distance, International and other AISS classes. |
| 0257 | Community Distributed Education | Allocation of revenues for distribution of online tuition revenues. |
| 0259 | Study Abroad Distributed | Fees 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. |
| 0260 | Library Fines | Fees for late book returns, damaged books/materials or book/materials replacements. |
| 0280 | Student Fees - Other | Fees for all other student charges not specifically listed above. Examples include cap and gown fees, processing thesis fees and student teaching fees. |
| 0281 | Student Fees - Other Internal | Fees 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 Code | Name | Description |
|---|---|---|
| 0155 | Uncollectible - Tuition and Fees - Financial Services Only | Contra revenue object code used to write off uncollectible tuition and fees. |
| 0250 | Retained Fees Allocated Revenue - Financial Services Only | Allocation 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). |
| 0270 | Student Fee Allocation - AHSC - Financial Services Only | Allocation 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. |
| 0271 | Student Fee Allocation - UAS - Financial Services Only | Allocation 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. |
| 0272 | Student Fee Allocation - AG - Financial Services Only | Allocation 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. |
| 0282 | AFAT Fees - Endowments - Financial Services Only | Student fees paid to support the Arizona Financial Aid Trust (AFAT). |
| 0285 | Revenue Allocations - Financial Services Only | This 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
(0300 - 0347) Grants and Contracts
General Use
| Object Code | Name | Description |
|---|---|---|
| 0300 | Federal Grants and Contracts - Operating | Monies received from federal sources that may only be used as specified in the grant or contract (for example, for research purposes or special programs). |
| 0310 | State Grants and Contracts - Operating | Monies received from state sources that may only be used as specified in the grant or contract (for example, for research purposes or special programs). |
| 0320 | Local Grants and Contracts - Operating | Monies received from local sources that may only be used as specified in the grant or contract (for example, for research purposes or special programs). |
| 0330 | Private Grants and Contracts - Operating | Monies received from private sources that may only be used as specified in the grant or contract (for example, for research purposes or special programs). |
| 0340 | Foreign Grants and Contracts- Operating | Monies received from foreign sources that may only be used as specified in the grant or contract (for example, for research purposes or special programs). |
| 0342 | Foreign Grants and Contracts - Non Operating | Monies received from foreign sources that may only be used as specified in the grant or contract (for example, for research purposes or special programs). |
| 0344 | Foreign Grants and Contracts - Internal | Monies received from foreign sources that may only be used as specified in the grant or contract (for example, for research purposes or special programs). |
| 0345 | Refunds to Grantors | Monies received from various sources that may only be used as specified in the grant or contract (for example, for research purposes or special programs). |
| 0347 | Private Contract Payroll Reimbursements | Monies 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 Code | Name | Description |
|---|---|---|
| 0301 | YE Revenue Accrual, Federal G&C - Financial Services Only | Year-end accruals of Federal Grants and Contracts revenues. Sponsored Projects and Financial Services only. |
| 0302 | Federal Grants and Contracts Internal - Sponsored Projects and Financial Services Only | Object code used to internally reclass federal grants and contracts fixed price revenues. Sponsored Projects and Financial Services only. |
| 0303 | Federal Grants & Contracts Non Operating - Sponsored Projects and Financial Services Only | Non operating revenues from federal grants and contracts. Sponsored Projects and Financial Services only. |
| 0311 | YE Revenue Accrual, State G&C - Financial Services Only | Year-end accruals of state grants and contracts revenues. Sponsored Projects and Financial Services only. |
| 0312 | State Grants and Contracts-Non Operating - Financial Services Only | Non operating revenues from state grants and contracts. Sponsored Projects and Financial Services only. |
| 0315 | State Grants and Contracts-Internal - Sponsored Projects and Financial Services only | Object code used to internally reclass state grants and contracts fixed price revenue. Sponsored Projects and Financial Services only. |
| 0321 | YE Revenue Accrual, Local G&C - Financial Services Only | Year-end accruals of local grants and contracts revenues. Sponsored Projects and Financial Services only. |
| 0322 | Local Grants and Contracts-Non Operating - Financial Services Only | Non operating revenues from local grants and contracts for capital purposes. Sponsored Projects and Financial Services only. |
| 0323 | Local Grants and Contracts-Capital - Sponsored Projects and Financial Services only | Revenues from local grants and contracts for capital purposes. Sponsored Projects and Financial Services only. |
| 0325 | Local Grants and Contracts-Internal - Sponsored Projects and Financial Services only | Object code used to internally reclass local grants and contracts fixed price revenue. Sponsored Projects and Financial Services only. |
| 0331 | YE Revenue Accrual, Private G&C - Financial Services Only | Year-end accruals of private grants and contracts revenues. Sponsored Projects and Financial Services only. |
| 0332 | Private Grants and Contracts - Non Operating - Financial Services Only | Non operating revenues from private grants and contracts. Sponsored Projects and Financial Services only. |
| 0335 | Private Grants and Contracts-Internal - Sponsored Projects and Financial Services only | Object code used to internally reclass private grants and contracts fixed price revenues. Sponsored Projects and Financial Services only. |
| 0341 | YE Revenue Accrual/Foreign G&C - Financial Services Only | Year-end accruals of foreign grants and contracts revenues. Sponsored Projects and Financial Services only. |
(0350 - 0385) Gifts
General Use
| Object Code | Name | Description |
|---|---|---|
| 0350 | Gifts - Business | Donations from businesses. |
| 0351 | Gifts - Business - Capital | Donations from businesses for capital purposes. |
| 0352 | Gifts - Business - Endowments | Donations from businesses for endowments. |
| 0360 | Gifts - University Foundation | University Foundation gift transfers. |
| 0361 | Gifts - University Foundation-Capital | University Foundation gift transfers for capital purposes. |
| 0370 | Gifts - Individuals | Donations from individuals. |
| 0371 | Gifts - Individuals-Capital | Donations from individuals for capital purposes |
| 0372 | Gifts - Individuals-Endowments | Donations from individuals for endowments. |
| 0375 | Gifts - Alumni | Donations from Alumni. |
| 0376 | Gifts - Priority Seating | Donations for Priority Seating |
| 0380 | Gifts - Other Organizations | Donations from other organizations. |
| 0381 | Gifts - Other Organizations-Capital | Donations from other organizations for capital purposes. |
| 0382 | Gifts - Other Organizations-Endowments | Donations from other organizations for endowments. |
Department Specific
| Object Code | Name | Description |
|---|---|---|
| 0385 | Capital Grants, Gifts & Convey - Non Cash - Financial Services Only | Capital items received by the University that are considered non-cash in nature. Financial Services only. |
Sales and Services
(0390 - 0749) 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):
- 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.
- 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 Code | Name | Description |
|---|---|---|
| 0390 | Sales & Services - Budget | This 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. |
| 0400 | Sales Tax Added | Revenue 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. |
| 0410 | Sales Tax Added - Internal | Revenue 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. |
| 0420 | Sales - To US Government - Tax Added | Revenue 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. |
| 0450 | Sales Tax Included | Revenue from the sale of goods in which sales tax is included in the marked sales price. |
| 0460 | Sales Tax Included - Internal | Revenue 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. |
| 0500 | Sales - Nontaxable - Resale | Revenue from the sale of goods which were purchased for resale and are nontaxable. |
| 0501 | Sales Nontaxable - Resale - Internal | Revenue from the sale of goods when the sale is made to another University department using the Internal Billing (IB) document. |
| 0510 | Sales - Nontaxable - Labor | Revenue 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. |
| 0511 | Sales Nontaxable - Labor- Internal | Revenue earned for services when the sale is made to another University department using the Internal Billing (IB) document. |
| 0520 | Sales - Nontaxable - Hospitals | Revenue from the sale of goods to hospitals (nontaxable). |
| 0530 | Sales - Nontaxable - Out of State | Revenue from the sale of goods to out-of- state vendors (nontaxable). |
| 0540 | Sales - Nontaxable - Tax Exempt | Revenue from the sale of goods that are sales tax exempt under Arizona statute. |
| 0541 | Sales Nontaxable - Tax Exempt - Internal | Revenue 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. |
| 0550 | Sales - Tax Paid - Internal | Revenues 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. |
| 0570 | Sales - Tax Collected | Record 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. |
| 0575 | Sales Tax Collected - Out of State | Record 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 . |
| 0579 | Sales-Tax Collected - Internal | Record 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. |
| 0600 | Services | Revenue earned from the performance of services. |
| 0610 | Admission & Ticket Sales - Nontaxable | Revenues from the sale of tickets to athletic, entertainment, or social events. |
| 0615 | Admission & Ticket Sales - Nontaxable - Internal | Revenues from the sale of tickets to athletic, entertainment or social events sold to another University department using an Internal Billing (IB) document. |
| 0616 | Services - Internal | Revenue earned from the performance of services sold to another University department using an Internal Billing (IB) document. |
| 0618 | Service Center Cost Recovery - Service Center Only | Transfer 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. |
| 0620 | Commissions & Royalties | Revenues earned from commissions and royalties of University produced products (such as books, film productions and logo rights). |
| 0625 | Commissions & Royalties - Internal | Revenues earned from commissions and royalties of University produced products to another University department using the Internal Billing (IB) document. |
| 0640 | Farm Sales - Nontaxable | Revenues from the sale of farm produce (for example, hay or cotton). |
| 0641 | Farm Sales - Nontaxable - Internal | Revenues from the sale of farm produce (for example, hay or cotton) sold to another University department using an Internal Billing (IB) document. |
| 0650 | Food Sales - Nontaxable | Revenues from the sale of food used for human consumption. |
| 0655 | Food Sales - Nontaxable - Internal | Revenues from the sale of food used for human consumption to another University department using an Internal Billing (IB) document. |
| 0660 | Guarantees | Revenues 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. |
| 0670 | Licenses, Fees, Fines | Revenues from licenses, fees, and fines. |
| 0676 | Unrelated Business Income Fees | To record fee revenues identified by Financial Services as unrelated to the primary mission of the University and therefore subject to Unrelated Business Income Tax. |
| 0677 | Hall Council Damage Fees | Used 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. |
| 0678 | Conduct Fees | Used by Residence Life to record fees charged to students for residence hall conduct violations. |
| 0679 | Licenses, Fees, and Fines - Internal | Revenues from licenses, fees and fines received from another University department using an Internal Billing (IB) document. |
| 0680 | Program & Advertising - Nontaxable | Revenues from the sale of athletic programs and advertising space in athletic programs and the student newspaper. |
| 0681 | Program & Advertising - Nontaxable - Internal | Revenues 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. |
| 0690 | Rentals - Nontaxable - External | Revenues from rentals (nontaxable). |
| 0691 | Summer Session Rental Income | Revenues from summer term residence hall rentals (nontaxable). |
| 0692 | Conference Service Rental Revenue | Revenues from conference services to groups or individuals (nontaxable). |
| 0694 | Conference Service Rental Revenue - Internal | Revenues from conference services to groups or individuals (nontaxable) from another University department using Internal Billing (IB) document. |
| 0695 | Rentals - Nontaxable - Internal | Revenues from rentals (nontaxable) from another University department using an Internal Billing (IB) document. |
| 0710 | Seminars & Conferences | Revenues from seminars and conferences sponsored by the University. |
| 0711 | AISS Revenue - Non Credit | Revenues from non credit classes in the Outreach College |
| 0715 | Seminars & Conferences - Internal | Revenues from seminars and conferences sponsored by the University from another University department using an Internal Billing (IB) document. |
| 0720 | Textbooks - Nontaxable | Revenue 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. |
| 0749 | Discounts on Sales and Services | Contra revenue object code used to record discounts given to customers on sales and services. |
Department Specific
| Object Code | Name | Description |
|---|---|---|
| 0305 | Uncollectible - Non Gov't- Financial Services only | Contra revenue object code to write off uncollectible non governmental grant and contract related balances. |
| 0580 | Sales Tax Distribution - Financial Services Only | Used for sales tax distribution. |
| 0581 | Sales Tax, Consignment - Financial Services Only | Used to record sales tax related to consignment sales. |
| 0582 | Sales Tax Consignment - Internal - Financial Services Only | Used to record sales tax related to consignment sales made to another University department using an Interdepartmental Billing (IB) document. |
| 0585 | Sales Tax Distribution - Internal - Financial Services Only | Used for sales tax distribution on sales to another University department using an Internal Billing (IB) document. |
| 0621 | Commissions & Royalties - Patent Transfers - OTT Only | Revenues 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. |
| 0693 | Scholarship Allowance and Discount for Auxiliary Funds - Financial Services Only | Used to record scholarship allowance and discount as a contra-account to operating revenues-auxiliaries. |
| 0745 | Uncollectible - Sales and Services - Financial Services Only | Contra revenue object code used to write off uncollectible sales and service related balances. |
Investment Income
(0630, 0696, 0750 - 0783) Investment Income
Income earned and recognized from investments, including income related to endowment royalties and endowment rental income.
General Use
| Object Code | Name | Description |
|---|---|---|
| 0756 | Premium/Discount - Endowment | Amortization related to endowment investments |
Department Specific
| Object Code | Name | Description |
|---|---|---|
| 0630 | Royalties - Financial Services Only | Royalties income from bequested investments |
| 0696 | Rental Income - Financial Services Only | Rental income derived from rental activity |
| 0750 | Investment Income - Financial Services Only | Earned income related to investments |
| 0751 | Investment Income - Internal Loans - Financial Services Only | Internal Loans within the University as an institution |
| 0752 | Interest Income - Financial Services Only | Income, earmarked as interest revenue, that is earned and recognized from business activities |
| 0753 | Dividends - Financial Services Only | Income, earmarked as dividend revenue, that is earned and recognized from business activities |
| 0754 | Interest - Student Loans - Financial Services Only | Student loan interest payments |
| 0755 | Premium/Discount - Financial Services Only | Amortization related to operating fund investments |
| 0760 | Realized Investment Gain - Financial Services Only | Recognized gains or losses on the sale of investments. |
| 0761 | Unrealized Investment Gain - Financial Services Only | Unrealized gains or losses on investments. |
| 0762 | Change in Endowment Value - Financial Services Only | Used by endowment accounting to record the change in fair value of the endowment on a monthly basis. |
| 0770 | Investment Income Allocation - Financial Services Only | Income earned and recognized where several accounts were pooled to form the investment, and the resulting income is consequently allocated to each. |
| 0780 | Separately (SEP) Held Endowment Income Allocation - Financial Services Only | Income resulting from endowment monies where the income is specifically earmarked for special allocation. |
| 0781 | End Management Cost Dist - Financial Services Only | Used to distribute management fee costs associated with endowments. |
| 0782 | GI Pool Endowment Income Allocation - Financial Services Only | Used to distribute earnings payout from endowments. |
| 0783 | Investment Management Fees - Financial Services Only | Used to assign management fee costs associated with endowments. |
Miscellaneous Income
(0800 - 0984) Miscellaneous Income
General Use
| Object Code | Name | Description |
|---|---|---|
| 0800 | Insurance Recovery | Income 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. |
| 0820 | Capital Asset Disposal Proceeds | Income 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). |
| 0830 | Witness & Jury Duty | Revenue 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. |
| 0930 | Discretionary Inter-unit Transfer | A discretionary transfer of funds between Accounts in different colleges or divisions. Use this Object Code on both sides of the entry, for debit and credit. (OC 0930 was formerly Voluntary Transfer In). |
| 0931 | Internal Loan Principal | A 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. |
| 0932 | Budget Adjustment Income Transfer | Object 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. |
| 0933 | Original Budget Transfer | For Office of Budget and Planning Use Only |
| 0934 | ERE Budget Allocation Transfer | For Office of Budget and Planning Use Only |
| 0936 | Miscellaneous Income - Internal | Used when revenues are being received for sales to other University departments on an Internal Billing (IB) document. |
| 0939 | Discretionary Intra-unit Transfers | A discretionary transfer of funds between Accounts within the same college or division. Use this Object Code on both sides of the entry, for debit and credit. (OC 0939 was formerly Transfers In/Allocations) |
| 0940 | Miscellaneous Income - Other | Used when income is received from an external source. |
| 0941 | Miscellaneous Investment Income | Income related to investment use received from sources other than those described above. |
| 0950 | Indirect Cost Recovery - Sponsored Projects Accounts Only | Recovery of institutional indirect costs related to grant and contract accounts. |
| 0951 | Indirect Cost Recovery Allocated | Distribution of indirect cost recovery funds from central to colleges and departments. |
Department Specific
| Object Code | Name | Description |
|---|---|---|
| 0810 | Land Grant Revenues - Financial Services Only | Income received as a result of land grant legislation. |
| 0840 | Miscellaneous Income - Non Operating - Financial Services Only | Non-operating income received that does not fit one of the other object codes. |
| 0850 | Auxiliary Income - Financial Services Only | Used to reclassify sales and services revenues for financial statement purposes. |
| 0855 | Uncollectible - Auxiliaries - Financial Services Only | Contra revenue object code used to write off uncollectible auxiliary related balances. |
| 0899 | Net Revenues - Financial Services Only | Used by UAccess Financials System to summarize all revenues to fund balance at year end. |
| 0910 | Construction Revenue Allocations - Financial Services Only | Funds received for distribution to specific project accounts as approved. |
| 0911 | Building Renewal FY 06/07 Allocations - Financial Services and Budget Office Only | State of Arizona FY06/07 Appropriation of Building Renewal funds allocated to approve project accounts. |
| 0913 | Plant Additions from Current Fiscal Year - Financial Services Only | To record the addition of capital assets in the net investment in plant sub-fund based upon capital expenditures incurred in the current fiscal year. |
| 0914 | Plant Additions from Lease/Purchase - Financial Services Only | To 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. |
| 0915 | Retirement of Indebtedness - Principal - Financial Services Only | Reduction of capitalized debt. |
| 0920 | Debt Proceeds-Original - Financial Services Only | Original 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. |
| 0921 | Debt Proceeds-Interest Earnings - Financial Services Only | Interest 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. |
| 0935 | Mandatory Transfer In | 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 7920. Central use only. |
| 0937 | Miscellaneous Non-Operating Revenue - Financial Services Only | Revenue from non-operating sources that have not been otherwise identified. |
| 0945 | Miscellaneous Non-Operating Revenue - Financial Services Only | Revenue from non-operating sources that have not been otherwise identified. |
| 0960 | DO NOT USE - Admin Service Charge Recovery (Rev) - Financial Services Only | Object Code is no longer in use as of 7/1/2024. Recovery of institutional indirect costs involved in the administration of certain income-producing local fund accounts. |
| 0961 | DO NOT USE - Admin Service Charge Recovery (Exp) -Financial Services Only | Object Code is no longer in use as of 7/1/2024. Recovery of institutional indirect costs involved in the administration of operational expenditures of certain local fund accounts. |
| 0962 | Gift Administrative Cost Recovery - Financial Services Only | Recovery of administrative costs involved in fund raising activities. |