A balance sheet object code is a four-digit code that represents a specific asset, liability, or fund balance.
The following object codes are generally used only by the Financial Services Office.
Departmental users should not use balance sheet object codes to code source documents unless specifically instructed to do so
in a policy or procedure, or by the Financial
Management - Financial Services Office.
| Liabilities |
|
Notes Payable |
|
9000 Notes Payable - Short-Term, One Year or Less |
| |
|
Accounts Payable |
|
9100 *Accounts Payable |
| 9101 Accounts Payable - Agency |
|
9110 *Accounts Payable, Foreign Currency |
|
9150 Sales Taxes Payable |
|
9175 *Unapplied Credits |
| 9176 *Unapplied Credits - Endowments |
|
9190 Miscellaneous Payables |
| 9191 Miscellaneous Payables - Endowments |
|
Payroll Withholding |
| 9200 RES. (W/H TAXES-FICA) |
|
9210 Withholding Federal Taxes-Financial Aid |
|
9211 Withholding Federal Taxes-Consultants |
| 9215 RES.(W/H/ TAXES-FED.) |
| 9220 RES.(W/H/ TAXES-STA.). |
| 9230 RES.(W/H/ TAXES-OTHR) |
|
9240 Withholding - Optional Retirement Plans |
|
9241 Withholding - Retirement, ASRS and PSPRS |
|
9244 Withholding - Retirement, Federal Employees |
|
9245 Withholding - Tax Sheltered Annuities |
|
9246 Withholding - Short Term Disability |
|
9247 Withholding -Colonial Life & Disability |
|
9248 Withholding - AETNA Life |
|
9249 Withholding - Northwestern Nat'l Life |
|
9250 Withholding - Federal Employees Health |
|
9251 Withholding - Federal Employees Life |
|
9252 Withholding - Vision Plan |
|
9253 W/H - Credit Unions |
|
9254 Withholding - Academic Vision Precollect - EE |
|
9255 Withholding - Savings Bonds |
|
9256 Withholding - Charity |
|
9257 Withholding - Group Auto Insurance |
|
9258 Withholding - Court Ordered Deductions |
|
9259 Withholding - Garnishments/Levies |
|
9260 Withholding - Academic Health Savings Account (HSA) Precollect - EE |
|
9261 Withholding - Academic Health Precollect - EE |
|
9262 Withholding - Academic AETNA Life Precollect - EE |
|
9263 Withholding - Academic State Supp'l Life Precollect - EE |
|
9264 Withholding - Academic Dental Precollect - EE |
|
9265 Withholding - Federal Thrift Savings |
|
9266 Withholding - Spending Account-Health |
|
9267 Withholding - Spending Account-Dependent |
|
9268 Withholding - Health Savings Account (HSA) Voluntary Deduction |
|
2270 Withholding - Other |
| 9271 Withholding - Health Insurance |
| 9272 Withholding - Dental Insurance |
| 9273 Withholding - Supplemental Life Insurance |
| 92274 Withholding - Health Insurance Opposite Sex Domestic Partner |
| 9275 Withholding - Academic Health Insurance Opposite Sex Domestic Partner |
| 9276 Pre-Collect - Academic Health Insurance Opposite Sex Domestic Partner |
| 9277 Withholding - Dental Insurance Opposite Sex Domestic Partner |
| 9278 Withholding - Academic Dental Insurance Opposite Sex Domestic Partner |
| 9279 Pre-Collect - Academic Dental Insurance Opposite Sex Domestic Partner |
| 9280 Withholding - Vision Insurance Opposite Sex Domestic Partner |
| 9281 Withholding - Academic Vision Insurance Opposite Sex Domestic Partner |
| 9282 Pre-Collect - Academic Vision Insurance Opposite Sex Domestic Partner |
| |
|
Payroll Taxes Payable - Employer's Share |
| 9300 RSVD(EMPLR SH-FICA) |
| 9301 FUNDS HELD FR OTH-SHORT TERM |
| 9302 FUNDS HELD FR OTH-LONG TERM |
| 9311 Flex Spending - ERE Code 3 |
| 9312 Flex Spending - ERE Code 4 |
| 9313 Flex Spending - ERE Code 5 |
| 9314 Flex Spending - ERE Code 7 |
| 9315 Flex Spending - ERE Code 2 |
| 9316 Flex Spending - ERE Code 6 |
| 9320 RSVD (EMPR SHR S/B) |
| 9330 UA Liability Insurance - ERE Code 1 |
| 9331 UA Liability Insurance - ERE Code 3 |
| 9332 UA Liability Insurance - ERE Code 4 |
| 9333 UA Liability Insurance - ERE Code 5 |
| 9334 UA Liability Insurance - ERE Code 7 |
| 9335 UA Liability Insurance - ERE Code 8 |
| 9336 UA Liability Insurance - ERE Code 2 |
| 9337 UA Liability Insurance - ERE Code 6 |
|
9340 FICA |
|
9341 Worker's Compensation Insurance |
|
9342 Unemployment Insurance |
|
9343 Retiree Accumulated Sick Leave Liability |
|
9344 Retirement, State |
|
9345 Retirement,
TIAA-Vested |
|
9346 Retirement,
TIAA-Nonvested |
|
9347 Retirement,
VALIC-Vested |
|
9348 Retirement,
VALIC-Nonvested |
|
9349 Health Insurance |
|
9350 Health Insurance Premium, Grad Assistants |
|
9351 Dental Insurance |
|
9352 Life Accidental Death & Disability |
|
9353 UA Liability Insurance |
|
9354 Dependent Care |
|
9355 Retirement Sick Pay |
|
9356 Federal Thrift Savings, Employer Contributions |
|
9357 Federal Retirement, Employer Contributions |
|
9358 Federal
Health Insurance, Employer Contributions |
|
9359 Federal
Life Ins, Employer Contributions |
| 9360 RETIRE FIDELITY VEST |
| 9361 RETIRE FIDELITY NONV |
| 9362 RETIRE AETNA VESTED |
| 9363 RETIRE AETNA NONVEST |
|
9364
Retire., Non-Qualify |
|
9365 Occupational Health |
|
9366 Flex Spending - Employer |
| 9368 Health Savings Account (HSA) Employer Contribution |
| 9369 Deferred Compensation-Retention |
|
9370 Retirement,
Vanguard-Vested |
|
9371
Retirement, Vanguard - NonVested |
| 9372
Academic Health Precollect - ER |
| 9373 Academic Dental Precollect - ER |
| 9374 Academic Life Precollect - ER |
| 9375 Academic Health Savings Account (HSA) Precollect - ER |
| 9376 Academic Flex Precollect |
| 9377 Life Accidental Death & Disability - ERE Code 3 |
| 9378 Life Accidental Death & Disability - ERE Code 4 |
| 9379 Life Accidental Death & Disability - ERE Code 5 |
| 9380 Life Accidental Death & Disability - ERE Code 7 |
| 9383 Academic Life Precollect - ERE Code 4 |
| 9384 Academic Life Precollect - ERE Code 5 |
| 9385 Academic Life Precollect - ERE Code 7 |
| |
|
Reimbursements |
|
9390 Reimbursements |
| |
| Payroll Taxes Payable - Employer's Share (Continued) |
| 9394 Dependent Care - ERE Code 2 |
| 9395 Dependent Care - ERE Code 3 |
| 9396 Dependent Care - ERE Code 4 |
| 9397 Dependent Care - ERE Code 5 |
| 9398 Dependent Care - ERE Code 7 |
| |
|
Accruals |
|
9410 Accrued Salaries/Wages Payable |
|
9420 Accrued ERE Payable |
| 9421 Accrued ERE Payable |
|
9430 Accrued Vacation Payable |
|
9431 Accrued Compensated Absences Non-current (FSO Only) |
|
9440 Deferred Revenue |
|
9441 Deferred Revenue-ST (FSO Only) |
|
9442 Deferred Revenue-LT (FSO
Only) |
| 9443 Discount on Bonds
and COPs |
| 9444 DISC BONDS & COPS-ST |
| 9445 DISC BONDS & COPS-LT |
| 9446 Deferred Revenue - Plant |
| 9447 Deferred Revenue-LT (Plant Fund Only) |
| 9450 Deferred Cst Refund |
| 9451 Deferred Cst Ref-ST (FSO Only) |
| 9452 Deferred Cst Ref-LT (FSO Only) |
| 9490 Miscellaneous Accruals |
|
Deposits |
|
9500 Deposits |
| 9505 Deposits - Agency |
|
9510 ERE Variance, Faculty Regular |
|
9511 ERE Variance, Faculty Clinical |
|
9512 ERE Variance, Faculty Ancillary |
|
9513 ERE Variance, Classified Staff Regular |
|
9514 ERE Variance, Classified Staff Temporary |
|
9515 ERE Variance, Student Employees |
|
9516 ERE Variance, Federal Employee |
|
9517 ERE Variance, Graduate Assistants |
|
9518 Graduate Assistant Tuition Remission ERE Pool |
|
9530 LWOP, Retirees Clearing |
|
9531 HDC Offset Clearing |
|
9532 Direct Deposit Clearing |
|
9533 Employee Overpay Clearing |
|
9534 Worker's Compensation Clearing |
|
9535 Undistributed Receipts |
|
9536 Payroll Agency Reserve |
|
9537 A/P, Travel Reimbursement |
| 9538 - PSPRS Clearing |
|
9539 Prior Tax Year Adjustment Clearing |
| 9540 Misc. Clearing |
| 9541 Coin and Currency Clearing |
| 9542 Undistributed Receipts - Non Agency |
|
9550 Credit Card Deposits |
| 9551 Credit Card Deposits- Agency |
|
9560 Bank Deposits |
| 9561 Bank Deposits- Agency |
|
9590 Federal Refundable Advance-Long Term Liab |
|
Long-Term Debt |
|
9600 Notes Payable - One Year or More |
| 9601 LONG TERM DEBT - S/T |
| 9602 LONG TERM DEBT - L/T |
|
9610 Capitalized Leases Payable |
|
9620 Bonds Payable |
|
9630 Mortgages Payable |
|
9640 SPEED Bonds Payable |
|
Other Liabilities |
| 9700 Obligations under
securities lending (FSO Only) |
|
9800 Other Liabilities |
| 9810 Due to Other Funds |
| 9811 Due to Endowment GI Pool |
| 9815 Due to Agency Fund |
| Payroll Taxes Payable - Employer's Share (Continued) |
| 9816 Retirement PSPRS - ERE Code 2 |
| 9817 Retirement PSPRS - ERE Code 3 |
| 9818 Life Accidental Death & Disability - ERE Code 2 |
| 9819 Life Accidental Death & Disability - ERE Code 6 |
| 9820 FICA - ERE Code 1 |
| 9821 FICA - ERE Code 3 |
| 9822 FICA - ERE Code 4 |
| 9823 FICA - ERE Code 5 |
| 9824 FICA - ERE Code 7 |
| 9825 FICA - ERE Code 8 |
| 9826 FICA - ERE Code 2 |
| 9827 FICA - ERE Code 6 |
| 9828 Worker's Comp - ERE Code 1 |
| 9829 Worker's Comp - ERE Code 3 |
| 9830 Worker's Comp - ERE Code 4 |
| 9831 Worker's Comp - ERE Code 5 |
| 9832 Worker's Comp - ERE Code 7 |
| 9833 Worker's Comp - ERE Code 8 |
| 9834 Worker's Comp - ERE Code 2 |
| 9835 Worker's Comp - ERE Code 6 |
| 9836 Unemploy Insur - ERE Code 4 |
| 9837 Unemploy Insur - ERE Code 5 |
| 9838 Unemploy Insur - ERE Code 7 |
| 9839 Unemploy Insur - ERE Code 2 |
| 9840 Unemploy Insur - ERE Code 6 |
| 9841 RASL - ERE Code 3 |
| 9842 RASL - ERE Code 4 |
| 9843 RASL - ERE Code 5 |
| 9844 RASL - ERE Code 7 |
| 9845 RASL - ERE Code 2 |
| 9846 RASL - ERE Code 6 |
| 9847 Retirement, State Plans - ERE Code 3 |
| 9848 Retirement, State Plans - ERE Code 4 |
| 9849 Retirement, State Plans - ERE Code 5 |
| 9850 Retirement, State Plans - ERE Code 7 |
| 9851 Retirement, State Plans - ERE Code 2 |
| 9852 Retirement PSPRS - ERE Code 4 |
| 9853 Retirement, TIAA-Vested - ERE Code 4 |
| 9854 Retirement, TIAA-Vested - ERE Code 5 |
| 9855 Retirement, TIAA-Vested - ERE Code 7 |
| 9856 Retirement, TIAA-Nonvested - ERE Code 4 |
| 9857 Retirement, TIAA-Nonvested - ERE Code 5 |
| 9858 Retirement, TIAA-Nonvested - ERE Code 7 |
| 9859 Retirement, VALIC-Vested, ERE Code 4 |
| 9860 Retirement, VALIC-Vested, ERE Code 5 |
| 9861 Retirement, VALIC-Vested, ERE Code 7 |
| 9862 Retirement, VALIC-Nonvested, ERE Code 4 |
| 9863 Retirement, VALIC-Nonvested, ERE Code 5 |
| 9864 Retirement, VALIC-Nonvested, ERE Code 7 |
| 9865 Retirement Fidelity-Vested - ERE Code 4 |
| 9866 Retirement Fidelity-Vested - ERE Code 5 |
| 9867 Retirement Fidelity-Vested - ERE Code 7 |
| 9868 Retirement Fidelity-Nonvested - ERE Code 4 |
| 9869 Retirement Fidelity-Nonvested - ERE Code 5 |
| 9870 Retirement Fidelity-Nonvested - ERE Code 7 |
| 9871 Retirement PSPRS - ERE Code 5 |
| 9872 Retirement PSPRS - ERE Code 7 |
| 9873 Retire Non-Qualify (Pres Def Comp)-ERE Code 4 |
| 9874 Health Insurance - ERE Code 3 |
| 9875 Health Insurance - ERE Code 4 |
| 9876 Health Insurance - ERE Code 5 |
| 9877 Health Insurance - ERE Code 7 |
| 9878 Health Insurance - ERE Code 8 |
| 9879 Health Insurance - ERE Code 2 |
| 9880 Health Insurance - ERE Code 6 |
| 9881 Health Savings Account (HSA) - ERE Code 2 |
| 9882 Academic Health Precollect - ERE Code 4 |
| 9883 Academic Health Precollect - ERE Code 5 |
| 9884 Academic Health Precollect - ERE Code 7 |
| 9885 Health Savings Account (HAS) - ERE Code 4 |
| 9886 Health Savings Account (HAS) - ERE Code 5 |
| 9887 Health Savings Account (HAS) - ERE Code 7 |
| 9888 Academic Health Savings Account (HAS) Precollect - ERE Code 4 |
| 9889 Academic Health Savings Account (HAS) Precollect - ERE Code 5 |
| 9890 Academic Health Savings Account (HAS) Precollect - ERE Code 7 |
| 9891 Dental Insurance - ERE Code 3 |
| 9892 Dental Insurance - ERE Code 4 |
| 9893 Dental Insurance - ERE Code 5 |
| 9894 Dental Insurance - ERE Code 7 |
| 9895 Dental Insurance - ERE Code 2 |
| 9896 Dental Insurance - ERE Code 6 |
| 9897 Academic Dental Precollect - ERE Code 4 |
| 9898 Academic Dental Precollect - ERE Code 5 |
| 9899 Academic Dental Precollect - ERE Code 7 |
* These codes are updated automatically in a GL account. (to be revised)