5.01 Expenditure Object Code Listing

last updated: 08/10/2007

Policy Owner:  Financial Management


Refer to section 5.02 for definitions of the following codes, or click on a code to access the definition.

For more information on object codes, visit the Object Code Web Page.
 
1000 Pers Serv-ABR 5310 Uniforms & Clothing
1100 Salaries ABR 5320 Vehicles Supplies
1110 Clinical Faculty 5490 Operating Supplies - Other
1120 Federal Employees Miscellaneous (5510 through 5791):
1140 Regular Faculty 5510 Bad Debt Expense
1150 FY Faculty/Administrative/Professional 5520 Conference Registration Fees
1160 Temporary Faculty/Administrative/Professional 5540 Dues
1170 FWS Grad Student 5550 Business Entertainment
1180 Classified Staff 5560 Freight In/Out - (Noncapital related)
1190 Graduate Assistants 5570 Interviewing and Recruiting Expense
1290 Adjustments to Salaries - FSO Only 5580 Moving Expense
1300 Wages ABR 5590 Operations Advance
1310 Supplemental Pay - Not Encumbered 5610 Books
1320 Supplemental Pay - Encumbered 5620 Subscriptions
1330 Student Wages - Encumbered 5650 Student Recruitment Expenses
1340 Students - Not Encumbered 5720 Inventoried Noncapitalized Computers & Equipment
1350 Work Study Students 5730 Inventoried Noncapitalized Computers & Equipment - S/P Transition
1360 Regular Wages 5740 Noninventoried Noncapitalized Equipment - S/P Transition 
1370 Nonstudents (Temporary) 5750 Fabrication Supplies
1380 Overtime 5760 Noncapitalized Furnishings
1490 Adjustments to Wages - FSO Only 5770 Noncapitalized Equipment - EDP
2000 ERE ABR 5780 Noncapitalized Equipment - Other
2110 Employee Related Expense (ERE) 5790 Miscellaneous - Other
2111 Grad Assistant Tuition Remission (ERE) 5791 Interest Expense - Internal
2390 Adjustments to ERE - FSO Only Cost of Sales
2391 Adjustments to ERE - FSO/SP Only 5800 Cost of Sales ABR
3000 Other Direct Costs ABR 5810 Resale Supplies-Tax Paid @ Purchase
3100 Operations ABR 5820 Resale Supplies-Tax Collected @ Sale
  5830 Resale Supplies-Tax Paid @ Purchase
  5840 Resale Supplies-Tax Collected @ Sale
Outside and Professional Services 5850 Pass-Through Chgs-Tax Pd @ Purch - FSO Only
3110 Collection Agencies 5860 Pass-Through Chgs-Tax Col @ Sale- FSO Only
3120 Data Processing (External) 5890 Inventory Adjustments- FSO Only
3130 Entertainers & Performers Travel
3140 Financial 6000 Travel ABR
3150 Lecturers' Fees & Stipends 6100 Travel-In ABR
3160 Legal 6140 Travel-In State (I/S)
3170 Medical & Hospital Services 6200 Travel-Out ABR
3180 Security 6240 Travel-Out State (O/S)
3190 Sports Officials 6340 Foreign Travel
3210 Subject Pay 7000 Capital ABR
3220 Supervising Teachers 7100 ## Hard Cost ABR Subpool
3230 Technical Consultants Land, Buildings, & Improvements
3240 Temporary Labor 7110 Land
3250 Participant Support-SP/FSO Only 7120 Buildings
3310 Consultant Expense 7130 Leasehold Improvements
3320 Patient Care Codes-Sponsored Projects-SP ONLY 7140 Infrastructure
3330 Patient Travel Reimbursement-SP ONLY 7150 Sports Facilities (excluding buildings)
3340 Subcontracts-Non-OH-SP/ICA ONLY 7160 Electronics
3350 Subcontracts-OH-SP ONLY 7161 Internal Wiring
3490 Other Professional Services 7162 External Wiring
Repair & Maintenance (R/M) Services 7163 Telephone Switch
3510 R/M Services-Buildings 7200 Soft Cost ABR Subpool
3530 R/M Services-Data Processing Construction in Process (CIP)
3550 R/M Services-Grounds 7210 Architecture/Engineering Fees
3570 R/M Services-Scientific/Med Equipment 7220 Consultant Fees
3590 R/M Services-Office Furniture & Equipment 7240 FDC-Design & Engineering Services
3620 R/M Services-Vehicle 7250 ## Construction
3780 R/M Services-Other 7260 ## Renovation & Remodeling
Communications 7270 Do Not Use, see 7280
3810 Networking 7280 FM Construction Svcs
3820 Postage & Mailing 7281 FM Support Services
3830 Communications Installation Charges 7290 * Survey/Test/Inspect
3840 Communications Equipment Charges 7310 Do Not Use, see 7290
3860 Toll Usage Charges 7320 FDC - Construction Management Services
3870 Express Shipping 7330 CIP Reclass -FSO Only
3990 Communications - Other 7340 * Outside Moving
Other Miscellaneous Services 7350 Do Not Use, see 7281
4110 Advertising - Publications 7360 Do Not Use, see 7290
4120 Advertising - Other 7370 ## Site Clearance
4130 Animal Charges - Internal 7380 ## Site Development
4140 Data Processing - Internal 7390 ## Site Parking & Landscaping Development
4150 Educational Training 7410 ## Site Utilities Extensions
4160 Insurance - State Self-Insurance 7420 Construction Manager
4170 Insurance - Other 7430 * Advertising/Printing
4180 Parking Services 7440 Other Construction Costs
4190 Security - Internal 7450 Do Not Use, see 7430
4210 Miscellaneous Research Services 7460 * Telecom Lines
4220 Background Checks - Internal 7470 ## Specl Fixed Equip
4290 Misc. Services - Other Internal 7480 State Risk Management Insurance Premium/OCIP payments
Utilities 7490 * Parking Replacement (allocated)
4510 Utilities - Electrical 7510 * Debt Issuance Costs
4511 Purchased Utility - Electric - FM Only 7520 Reimbursable
4512 Turbine Produced - Electric - FM Only 7530 C/M Reimbursable
4513 Off-Campus Properties - Electric  - FM Only 7540 Asbestos Abatement
4517 Utilities - Electric - Principal/Depreciation Differential 7590 * Contingency
4520 Utilities - Gas Capital Equipment Acquisitions
4521 Purchased Utility - Gas - FM Only 7600 Furniture, Fixtures & Equip. ABR Subpool
4523 Off-Campus Properties - Gas - FM Only 7610 Agricultural Machines & Equipment
4526 Turbine Purchased Utility - Gas - FM Only 7620 Data Processing Equipment
4530 Utilities - Steam 7630 Educational Equipment
4532 Turbine Produced - Steam - FM Only 7640 Fixed Equipment
4534 Boiler Produced - Steam - FM Only 7650 Household & Related
4540 Utilities - Refrigeration 7660 Medical Equipment
4550 Utilities - Water/Sewer 7670 Office Equipment & Fixtures
4551 Purchased Utility - Water/Sewer - FM Only 7680 Reproduction Equipment
4553 Off-Campus Properties - Water/Sewer - FM Only 7690 Scientific Equipment
4555 Reclaimed Water - FM Only 7710 Shop, Construction, Maintenance - Equipment
4590 Utilities - Other 7720 Gasoline Powered Transportation Equipment
Licenses, Rentals & Royalties 7721 Alternative Fuel Transportation Equipment
4610 Rentals - Data Processing Equipment 7730 Other Equipment
4620 Software Licenses/Royalties Library & Museum Acquisitions ABR Subpool
4630 Rentals - Facilities/Buildings 7810 Library Acquisitions - Books
4640 Rentals - Office Furniture & Equipment 7820 Library Acquisitions - Periodicals
4650 Rentals - Reproduction Equipment 7830 Library Acquisitions - Other
4660 Royalties/Copyrights 7840 * Art Objects & Displays
4670 Rentals - Shop, Construction, Maintenance Equip. Capital-Other
4680 Rentals - Vehicles 7920 Mandatory Transfer
4690 Rentals - Other 7930 Voluntary Transfer
4790 Licenses, Rentals & Royalties - Other 7931 Voluntary Transfer for State Capital Outlays
Printing, Photography & Media 8000 Student Support-ABR
4810 Audiovisual/Media & Graphics Services 8010 Academic Scholarships
4820 Photography Services 8020 Athletic Scholarships
4830 Photocopy - Departmental Service Center 8030 Fellowships
4840 Printing & Lithography 8040 Grants-in-Aid
4850 Departmental Copy Cards 8110 Scholarships - Tuition & Fees
4990 Printing & Photography - Other 8120 Scholarships - Other
Operating Supplies 8180 Student Support - Health Insurance - SP Only
5110 Agriculture Supplies - Feed & Seed 8190 Student Support - Other
5120 Supplies - Animals & Poultry 8200 Scholarship Allowance and Discount
5130 Agriculture Supplies - Other 8210 Scholarship Allowance and Discount - Auxiliary
5140 Training Materials Indirect Costs
5150 Data Processing Supplies 9510 Indirect Cost Charge - FSO Only
5160 Drugs & Medicines 9610 Administrative Service Charge - FSO Only
5170 Business Meeting Expense 9620 Gift Administrative Charge - FSO Only
5180 Educational Supplies 9710 Intradepartmental Cost - FSO Only
5190 Field Supplies 9997  Expense ABR-Budget Style
5210 Fuel, Lubricants 9998 Expense ABR - Cash Style
5211 Alternative Fuel  
5220 Housekeeping Supplies  
5230 Office Supplies  
5240 Radioactive Materials  
5250 R/M Supplies - Building  
5260 R/M Supplies - Shop  
5270 R/M Supplies - Other  
5280 Regulated Chemicals  
5290 Research Supplies/Medical, Laboratory, Science  
   
   

## indicates object codes that pull budget from ABR pool 7100, ABR #7 only.
* indicates object codes that are line itemed budgeted and are not pulling budget from any ABR pools, ABR #7 only. See section 7, Budget, for a complete discussion of ABR rules.


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maintained by: Mike Treiber
last reviewed: 6/30/04