5.02 Expenditure Object Code Definitionslast updated: 09/26/2009Policy Owner: Financial Management For more information on object codes, visit the Object Code Web Page. Personal Services ABR (1000): This code may only be used for budget and summary reporting purposes. It indicates an object code category level at which a budget pool may be loaded for personal services expenses, depending on the automatic budget reallocation (ABR) rule. See section 7, Budget, for a discussion of ABR rules. Use this code for budget transactions only. State accounts: The Provost's Office will record temporary funds in unassigned accounts to this code . General allocations of those funds to the Dean level accounts in the colleges will also be posted to this code. Salaries ABR (1100): This code may only be used for budget and summary reporting purposes. It indicates an object code class level at which a budget pool may be loaded for salary expenditures, depending on the automatic budget reallocation (ABR) rule. See Section 7, Budget, for a complete discussion of ABR rules. This code may not be used when coding a nonbudget transaction. State accounts: General allocations of temporary funds allocations to accounts at the department level will be posted to 1100, whether the funds were transferred from the Provost's or the Dean's Office. Salary codes 1110 through 1190 may only be used for transactions processed through the University Payroll System.
Federal Employees (1120): Federal employees working on contract in the College of Agriculture who are compensated through the University of Arizona Payroll System and are eligible for various Federal benefits. Regular Faculty (1140): Appointed faculty on a ten-month contract unless otherwise specified. Employees are eligible for benefits. FY Faculty/Administrators/Professional (1150): Faculty, administrators, and professionals who are on a twelve-month contract and eligible for benefits. Temporary Faculty/Administrative/Professional (1160): This code will be used in state accounts to record the budget, encumbrances and expenditures related to temporarily funded positions. FWS Grad Assistants (1170): To report graduate students' salaries who are employed as teaching assistants, and who have demonstrated financial need under Title IV as determined by the Office of Student Financial Aid. Classified Staff (1180): Career staff positions that are regularly scheduled at .50 FTE or above and are expected to be active for more than six months. Employees in this category are eligible for benefits. Graduate Assist (1190): Students employed as teaching assistants who are enrolled in graduate school, taking a minimum of six credit hours per semester. To be eligible for appointment, graduate assistants/associates must maintain a 3.0 GPA. Employees in this category are FICA exempt and receive no benefits from the University. Allowances (1250-1260): These codes may only be used by the Financial Services Office. The codes represent a variety of allowances that may be payable to employees. Adjustments to Salaries (1290): This code may only be used by the Financial Services Office. Used for salary adjustments that do not go through the payroll system. Wages ABR (1300): This code may only be used for budget and summary reporting purposes. It indicates an object code class level at which a budget pool may be loaded for wages expenditures, depending on the automatic budget reallocation (ABR) rule being followed. See section 7, Budget, for a complete discussion of ABR rules. This code may not be used when coding a nonbudget transaction. Use codes 1310 through 1380 for transactions processed through the University Payroll System. Supplemental Pay (1310 - 1320): Faculty, staff, or graduate students who are exempt from overtime and are paid for a second job which they hold in addition to their regular work. Faculty on an academic appointment may earn up to one-third of their annual salary; fiscal employees may earn up to one-twelfth of their annual salary; graduate students may earn supplemental compensation if they hold a graduate appointment in the spring semester preceding summer employment. Refer to the University Handbook for Appointed Personnel, "Supplemental Work for the University."
Supplemental Pay-Encumbered (1320): Use this code to encumber supplemental pay. Student Wages (1330 - 1340): Students enrolled in a degree program taking a minimum of six credit hours. Students in this category are paid hourly from institutional funds, are not eligible for benefits, and may not work more than 30 hours per week. Students are FICA exempt, as long as they enrolled in classes.
Students - Not Encumbered (1340): This code may only be used for students paid from auxiliary accounts (1-60000 through 1-99999) and sponsored project grant and contract accounts (3-00000 through 4-99999). Work Study Students (1350): Students enrolled in a degree program, taking a minimum of six credit hours, who have demonstrated financial need under Title IV as determined by the Office of Student Financial Aid. The University currently contributes 25% with the remaining 75% paid out of the federally-funded College Work Study Fund (Title IV). Students in this category are not eligible for benefits, and may not work more than twenty hours per week. Students are FICA exempt unless they work during the summer and are not enrolled in summer classes. Regular Wages (1360): Career staff employees regularly scheduled for fifty percent of full time or more and that are expected to be active for more than six months. These employees are paid hourly wage and are eligible for benefits. Nonstudents (Temporary) (1370): Ancillary staff employed to fill positions that are regularly scheduled for less than fifty percent of full time or that are expected to be active for less than six months. These employees are not eligible for benefits other than Workmen's Compensation and unemployment. NOTE: Do not use this code for employees hired through a temporary service agency. Instead, use object code 3240, Temporary Labor. Overtime (1380): Any employee who is not exempt from overtime may be compensated at the rate of one and one-half times their normal rate of pay for hours in excess of forty hours per week or eighty hours per pay period. Adjustments to Wages (1490): This code may only be used by the Financial Services Office. Used for wage adjustments that do not go through the payroll system. Employee Related Expenditures ABR (2000): This code may only be used for budget and summary reporting purposes. It indicates an object code category level at which a budget pool may be loaded for employee related expenditures, depending on the automatic budget reallocation (ABR) rule being followed. See section 7, Budget, for a complete discussion of ABR rules. This code may not be used when coding a non-budget transaction.
Rates vary annually, and are published each year. ERE (2110): Employee Related Expenditures the University is responsible for as an employer such as employer's share of FICA, retirement contributions, Workmen's Compensation, unemployment insurance and health insurance. This code may only be used for transactions processed through the University Payroll System. ERE (2111): PSOS expense object code to record charges for Graduate Assistant Tuition Remission ERE charges. Adjustments to ERE (2390): This code may only be used by the Financial Services Office. Used for ERE (Employee Related Expenditures) adjustments that do not go through the Payroll System. Adjustments to ERE (2391): This code may only be used by the Financial Services Office and Sponsored Projects Services. Used for ERE (Employee Related Expenditures) adjustments that do not go through the Payroll System and are not subject to Indirect Cost Allocation. Other Direct Costs ABR (3000) and Operations ABR (3100): These codes may only be used for budget and summary reporting purposes. They indicate object code category levels at which a budget may be loaded, depending on the automatic budget reallocation (ABR) rule being followed. See section 7, Budget, for a complete discussion of ABR rules. These codes may not be used when coding nonbudget transactions. Outside and Professional Services (3110 through 3490): Services rendered at the request of and for the benefit of the University, provided by a corporation, partnership or individual who practices an independent trade, occupation, profession, or business for a fee and possibly related expense reimbursement. The service typically involves some form of study, research, consultation, or lecture. Select the code that best describes the type of service received. Collection Agencies (3110): Charges by an outside agency for collecting receivables due to the University. Data Processing (External) (3120): Charges by an outside service to perform data entry activities. Entertainers & Performers (3130): Charges for services of entertainers and performers and related lodging/travel expenses if paid directly to the entertainer. Financial (3140): Services of professionals who are not state employees, whose work relates to the finances of the University. Examples include accounting services, auditing services, and insurance (adjusting and examination) services. Lecturers' Fees & Stipends (3150): Charges for lectures or presentations of technical papers provided by persons not employed by the University and related lodging/travel expenses if paid directly to the lecturer. Legal (3160): Charges for legal services provided by personnel not employed by the University. Services may include attorney fees, court reporting services, legal fees and legal settlements. Medical & Hospital Services (3170): Charges for the services of medical doctors, nurses or technicians who are not University employees, or for charges associated with hospital care. Security (3180): Costs associated with non-University personnel hired to perform security activities. Sports Officials (3190): Charges for referees, umpires, and other personnel needed for officiating athletic events. Subject Pay (3210): Payment to volunteer in research projects. For example, people from the community who volunteer to be monitored for research on the effect of diet on cardiovascular activity. Supervising Teachers (3220): Services of professional teachers (primary or secondary education) who are in an advisory or review capacity for University students who are performing student teaching. Technical Consultants (3230): Fees paid to specialists brought to the University in an advisory capacity (for example, consultation for grant development or statistical analysis) and reimbursement of related lodging/travel expenses. Temporary Labor (3240): Charges for personnel hired on a temporary, hourly basis through a temporary service agency. If the employee is hired directly by the University, use object code 1370, Nonstudents (Temporary). Participant Support (3250): Participant support represents direct costs for items such as stipends or subsistence allowances, travel allowances, and registration fees paid to or on behalf of participants or trainees (but not employees) in connection with meetings, conferences, symposia, training projects, and student program costs for foreign study abroad. This object code may only be used on sponsored project accounts with a budgeted line item for participant support, or as specifically approved by the Financial Services Office. Consultant Expense (3310): Charges for a consultant's lodging or travel expenses, where payment is made directly to the third party (such as a hotel or travel agency). See section 9.12, Independent Contractor Services, for conditions allowing this direct payment. NOTE: If the lodging or travel expense is paid directly to the consultant, charge the same code used to pay the consultant's fee. For example, if the services of a technical consultant are engaged, the fee and travel expenses paid directly to the consultant would both be charged to object code 3230, Technical Consultants. Patient Care Codes - SP Only (3320): This code may only be used on sponsored project accounts. Charges for in-patient care of University Medical Center patients who are in a sponsored project research activity. Patient Travel Reimbursement - SP Only (3330):This code may only be used on sponsored project accounts. Charges for reimbursing a patient for travel expenses incurred in arriving at or departing from the University Medical Center where the patient is involved in a sponsored project research activity. Subcontracts - Non-O/H - SP/ICA Only (3340):This code may only be used on sponsored project and intercollegiate athletic accounts. Charges for a subcontractor fee where the allowable overhead expense is not included. (In addition to the subcontractor fee, sponsored projects is charged an additional overhead expense equal to a percentage of the subcontractor's fee.) Subcontracts - O/H - SP Only (3350): This code may only be used on sponsored project accounts. Charges for allowable overhead expenses on a subcontractor fee (Sponsored Projects is charged an overhead expense equal a percentage of the subcontractor's fee). Other Professional Services (3490): Charges for professional services other than those described above.
3530 R/M Services-Data Processing 3550 R/M Services-Grounds 3570 R/M Services-Scientific/Med Equipment 3590 R/M Services-Office Furniture & Equipment 3620 R/M Services-Vehicle 3780 R/M Services-Other Communications (3810 through 3990): Costs incurred for postage, mailing, telephone use and other forms of business related communication used by University personnel. Select the code that describes the expenditure. Networking (3810): Costs associated with installing data communication equipment, such as, ethernet. Postage & Mailing (3820): Costs associated with mailing through the US Post Office. NOTE: Charge shipping with express shipping companies such as, FedEx and DHL, to 3870. Communications Installation Charges (3830): Costs associated with installing/connecting new communication equipment, includes telephones and faxes. Communications Equipment Charges (3840):Costs associated with the rent of telephone and data communication equipment. Communication User FTE Charges - UITS Only (3850): FTE based charges for voice and data communication services, in accordance with the FTE Funding Model. Toll Usage Charges (3860): Expenditures for toll calls. Express Shipping (3870): Costs associated with using express shipping companies, such as, FedEx and DHL. Communications - Other (3990):All other expenditures related to communications which do not fall under the above Communications object codes. Other Miscellaneous Services (4110 through 4290): Expenditures for services which are not included in the previous section. Select the code that describes the service.
Advertising - Other (4120): Charges for purchasing radio or television air time, or any other advertising expense not previously mentioned in object code 4110. Animal Charges - Internal (4130): Costs for animal care, such as veterinary charges, and caretaking charges. Data Processing - Internal (4140): Charges for data entry services performed by another University department. Educational Training (4150): Charges for enrolling in various training programs offered to University personnel. The workshops may be taught by University personnel or an outside business. Insurance - State Self Insurance (4160): Charges for self-insured liability insurance, such as general, automobile, medical malpractice and general and automobile property damage insurance paid by Risk Management. Insurance - Other (4170): Charges for insurance other than those described in object code 4160. Parking Services (4180): Costs for parking services used for University-related activities/business. Security - Internal (4190): Costs associated with services of University employees engaged in security activities (for example, campus police or night watchmen). Miscellaneous Research Services (4210): This object code is to be used by research departments to distinguish miscellaneous services related to research activity that are not defined elsewhere. Examples of charges to this object code are spectroanalysis, contaminant analysis, tissue and culture analysis, washing test tubes. Background Checks - Internal (4220) - Costs associated with mandatory criminal background checks and/or fingerprint screening services for University employees. Only for use on Interdepartmental Billing forms submitted to Human Resources for payment of screening services. Miscellaneous Services - Other Internal (4290): Charges for all other services which are not specifically addressed in the preceding list of object codes. For example, soil and plant testing. Utilities (4510 through 4590): Costs incurred for water, heating, cooling, and production of sources of power. Select the code that describes the type of utility.
4511 Purchased Utility – Electric – FM Only 4512 Turbine Produced – Electric – FM Only 4513 Off-Campus Properties – Electric – FM Only 4517 Utilities - Electric - Principal/Depreciation/Differential 4520 Utilities - Gas 4530 Utilities - Steam 4540 Utilities - Refrigeration 4550 Utilities - Water/Sewer 4590 Utilities - Other Licenses, Rentals & Royalties (4610 through 4790): Licenses/Royalties: Costs entitling the holder to perform a specific function, or use a specific product, book, song, piece of equipment, or any other item for a specified amount of time. Rentals: Payment made at specified intervals in return for the right to occupy or use the property of another. Select the code that describes the expenditure.
Software Licenses/Royalties (4620): Charges for the purchase or use of data processing software. Rentals - Facilities/Building (4630):Charges for the rental of land, facilities or structures which are either permanently attached to a site or movable, such as a mobile home. For use by Real Estate Administration department only. Code short term facility rentals as 4690, for example, the rental of space for a 1-day or 1-week event. Rentals - Office Furniture & Equipment (4640): Charges for the rental of desks, chairs, calculators and other equipment used in business offices. Rentals - Reproduction Equipment (4650):Charges for the rental of photocopy equipment. Royalties/Copyrights (4660): Costs of royalties and/or copyrights which must be paid by the University in exchange for the use of certain publications or movies. Rentals - Shop, Construction, Maintenance Equipment (4670): Charges for the rental of non-vehicular equipment used on shop or construction projects. Rentals - Vehicles (4680): Charges for the rental of aircraft, automobiles, lightweight pickups, and trucks. This line item also includes motorized vehicles used on construction projects.
Rentals - Other (4690):
Charges for the rental of rooms, storage space, and
equipment other than those specifically described above.
Licenses, Rentals & Royalties - Other (4790): Charges for all other license rentals and royalties which are not specifically addressed in the preceding list of object codes. Printing, Photography & Media (4810 through 4990): Costs incurred for printing, photography and other media uses. Select the specific code that best describes the expenditure. Audiovisual/Media & Graphics Services (4810): Costs associated with services provided to accommodate audiovisual/media and graphics needs (for example, rental of overhead projectors, movie projectors, screens, cassettes, film strips, movies and the provision of graphics services). Photography Services (4820): Developing film or enlarging photographs. Photocopy - Departmental Service Center (4830): Photocopies made on departmental photocopy machines. Printing & Lithography (4840): Typesetting, copying or printing written materials and lithography. For example, copies made by outside vendors. Departmental Copy Cards (4850): Charges incurred for the purchase from the Library of cash-value cards. Cards are to be used solely for the purpose of photocopying materials for campus departments, utilizing specified machines in the Library. Printing & Photography - Other (4990):Charges for printing/photography other than those specifically described above. May include map making. Operating Supplies (5110 through 5490): Costs associated with items used in the day-to-day operations of the University. Select the code that describes the expenditure. Agriculture Supplies - Feed & Seed (5110): Feed, salt, vitamins and other additives for animal consumption. Seed and seedlings. Supplies - Animals & Poultry (5120):Veterinary medicine and supplies; breeding, production and research animals; horseshoes and minor farm/ranch supplies used in commercial production. Agriculture Supplies - Other (5130):Fertilizers, herbicides, pesticides, and nonproduction operating supplies. Training Materials (5140): Materials used for in-house training of University employees and athletes. Examples include binders, notebooks, printed materials and athletic training supplies. Data Processing Supplies (5150): Magnetic tapes and disks, paper used for computer printouts and other items used for data processing. NOTE: Use 4620 when purchasing application software, such as LOTUS 123 or WordPerfect. Drugs & Medicines (5160): Self-explanatory. Business Meeting Expense (5170): Costs of meetings and conferences, when the primary purpose is the dissemination of technical information or conducting business. This includes the costs of meals, refreshments and other items incidental to the meetings or conferences. Code facility rentals to 4690. This code was originally entitled Edible Food. If you had been using 5170 to code bulk purchases of food, choose another code that explains the purpose of the food. For example, if you are buying food to teach people how to cook, use object code 5180, Educational Supplies. If you are buying food to feed animals, use object code 5110, Agriculture Supplies - Feed and Seed. If you are using food as part of research, use object code 5290, Research Supplies/Medical, Laboratory, Science. NOTE: Not allowed on state accounts. Educational Supplies (5180): Charges for the purchase of educational supplies other than text books. May include reference books or food items if used for educational purposes. Field Supplies (5190): Charges for the purchase of supplies used in operations outside the University office environment. Examples include maps, aerial photographs, signs, flags, fencing, markers and flares. Fuel, Lubricants (5210): Charges for the bulk purchase of fuel and/or lubricants (for example, gas and oil) used in transportation vehicles on state business or for oil or bottled gas used for heating/cooling buildings. Alternative Fuel (5211): Charges for the purchase of fuel used in alternative fuel powered vehicles. Housekeeping Supplies (5220): Charges for supplies used for general housekeeping, such as rags or soaps, and paper products such as paper towels. Office Supplies (5230): Charges for the purchase of office supplies, such as envelopes, stationery, forms used for office use, pens, pencils or scissors. Radioactive Materials (5240): Charges for the purchase, use and disposal of radioactive materials. R/M Supplies - Building (5250): Charges for supplies used in the repair and maintenance of buildings. R/M Supplies - Shop (5260): Charges for the cost of supplies used in the repair and maintenance performed by shops, including laboratories and other unique parts of University facilities. R/M Supplies - Other (5270): Charges for R/M supplies other than those defined above. Regulated Chemicals (5280): Chemical purchases, except for drugs and medicine. Code drugs and medicine to object code 5160. Direct questions on whether an item to be purchased is considered a chemical to Risk Management. Research Supplies/Medical, Laboratory, Science (5290): Charges for supplies used for research other than drugs and medicines. Uniforms & Clothing (5310): Self-explanatory. Vehicle Supplies (5320): Charges for supplies used for motor vehicles including batteries and tires. This object code should not be used for repair and maintenance supplies (see object code 5270). Operating Supplies - Other (5490): Charges for operating supplies not included in the preceding list of codes. Miscellaneous (5510 through 5791): Miscellaneous expenses not covered above. Select the code that describes the expenditure. Bad Debt Expense (5510): Expenditures for receivables which have been determined to be uncollectible. Conference Registration Fees (5520): Registration fees for conferences, conventions and seminars that do not teach a specific skill, but are more informational in nature. NOTE: Use 4150 for training related activities. Dues (5540): Charges for the costs of membership fees. Business Entertainment (5550): Expenses incurred on behalf of non-University employees or appropriate University employees when the primary purpose of the activity is to further business relations but not to conduct business functions, in accordance with section 9.10. This includes meals, tickets to athletic, cultural or other events, and related expenses. For example, if dinner and a show are provided to conference attendees on the evening of the conference, these expenses are Business Entertainment. The lunch and coffee breaks during the conference are Business Meeting Expenses (5170), however, office coffee/tea or water is Business Entertainment and should be charged to this code. Charge business entertainment related to interviewing or recruiting to object code 5570. NOTE: Not allowed on state or sponsored project grant and contract accounts. Freight In/Out (Noncapital Related) (5560):Freight and other incidental costs paid in connection with the purchase or rental of materials or merchandise for use, or merchandise for resale, where the item's cost is less than the current capitalization limits Property Management Policies and Procedures Manual. Interviewing and Recruiting Expense (5570): Expenses incurred to recruit a prospective University employee, including airfare, transportation, lodging, meals, and other necessary expenses related to the job interview or recruiting process. Expenses may by qualified or unqualified according to the internal revenue code. If reimbursed, unqualified expenses are taxable to the job candidate. NOTE: Not allowed on state funds except for in-state recruiting expenses approved by the appropriate senior vice president. Moving Expense (5580): Allowable and approved costs relating to expenses incurred by a University employee in relocating family and/or possessions in accordance with Section 9.14, Relocation Policy for New Employees. NOTE: Not allowed on state funds. Operations Advance (5590): Amounts advanced to employees for operation expenses. Books (5610): Charges for books purchased for departmental use that do not meet the criteria to be charged to object code 7810. Subscriptions (5620): Charges for the cost of purchasing periodicals. Student Recruitment Expenses (5650): Costs associated with recruiting prospective University Students, for example, pens or pencils with University and College or Program's name imprinted. These expenses are not allowed on state accounts. Inventoried Noncapitalized Computers & Equipment (5720): Charges for desktops, laptops, servers, and workstations costing between $1,000 and $5,000. These items do not meet the criteria for capitalization but must be tracked by FFX . Optional use - charges for non-computer equipment costing between $1,000 and $5,000 that departmental personnel determine requires additional reporting and monitoring. Use of this object will result in issuance of an asset tag (Nxxxxxx), placement in FFX, the University's property management system, and will be monitored through physical inventories. (Property Management Policies and Procedures Manual.) Inventoried Noncapitalized Computers & Equipment - S/P Transition (5730): Same as OC 5720 except to be used by Sponsored Projects for accounts in the 3xxxxx to 4xxxxx range for which the "Grandfather Waiver" applies. Noninventoried Noncapitalized Equipment - S/P Transition (5740): Charges for equipment costing between $1,000 and $5,000 to be used by Sponsored Projects for accounts in the 3xxxxx to 4xxxxx range for which the "Grandfather Waiver" applies. Use of this object code will preclude placement of item in FFX. Fabrication Supplies (5750): Charges less than $5,000 for the cost of fabricating equipment that can be directly attributed to a specific asset, for example, supplies and materials. NOTE: Only to be used for “A” & “D” tags. Noncapitalized Furnishings (5760): Charges for office and household furnishings, such as desks, chairs, file cabinets, couches, beds and tables, that do not meet the criteria for capitalization (Property Management Policies and Procedures Manual) Noncapitalized Equipment - EDP (5770): Charges for computers and peripheral equipment, such as printers, hard drives, modems and keyboards, that do not meet the criteria for capitalization (Property Management Policies and Procedures Manual) Noncapitalized Equipment - Other (5780):Charges for other scientific, maintenance, medical and office equipment that do not meet the criteria for capitalization (Property Management Policies and Procedures Manual). Examples include calculators, photocopy machines, fax machines, x-ray machines, table saws and welding equipment. Miscellaneous - Other (5790): Miscellaneous costs other than those described above. Interest Expense - Internal (5791): Interest expense charges for internal loans. NOTE: Not allowed on State or Summer Sessions accounts. Cost of Sales ABR (5800): This code may only be used for budget and summary reporting purposes. It indicates an object code class level at which a budget pool may be loaded for resale supplies for auxiliary and designated accounts. See Section 7, Budget, for a complete discussion of ABR rules. This code may not be used when coding a nonbudget transaction. Resale Supplies - Tax Paid at Purchase (5810 and 5830): Costs of supplies purchased for resale or for use in the manufacture of goods for resale where sales tax is paid at the time of purchase by the University. Resale Supplies - Tax Collected at Sale (5820 and 5840): Costs of supplies purchased for resale or for use in the manufacture of goods for resale where sales tax is collected at the time the item is resold. Pass-Through Charges - Tax Paid at Purchase (5850): Costs of goods/services purchased for resale that are part of a larger job or project where sales tax is paid at the time of purchase. This object code would be used for costs not normally held in inventory (see object codes 5810 and 5830). NOTE: Contact the Financial Services Office before using this code. Pass-Through Charges - Tax Collected at Sale (5860): Costs of goods/services purchased for resale that are part of a larger job or project where sales tax is collected at the time of sale. This object code would be used for costs not normally held in inventory (see object codes 5820 and 5840). NOTE: Contact the Financial Services Office before using this code. Inventory Adjustments (5890): This code may only be used by the Financial Services Office. Charges to adjust booked inventory values, including write-ups and write-downs, in order to accurately reflect current inventory values. This code should also be used to record inventory losses due to obsolescence and shrinkage. Travel ABR (6000, 6100, 6200): These codes may only be used for budget and summary reporting purposes. It indicates an object code category level at which a budget pool may be loaded for travel expenditures, depending on the automatic budget reallocation (ABR) rule being followed. See Section 7, Budget, for a complete discussion of ABR rules. These codes may not be used when coding a nonbudget transaction. Travel for University employees, including student employees: Costs incurred by University employees while on travel status. Select the code that describes the final travel destination:
6240 Out of State Travel 6340 Foreign Travel Capital ABR (7000): This code may only be used for budget and summary reporting purposes. It indicates an object code category level at which a budget pool may be loaded for capital expenditures, depending on the automatic budget reallocation (ABR) rule being followed. See section 7, Budget, for a complete discussion of ABR rules. This code may not be used when coding a nonbudget transaction. Review Property Management Policies and Procedures Manual to determine current capitalization requirements. ## Hard Cost ABR Subpool (7100): This code is to be used only in accounts established with ABR rule #7 and only for budget and summary reporting purposes. It is used for recording the budget of all direct construction in progress costs, listed on the Capital Project Cost Summary (CPCS) as "above-the-line" or "hard" construction costs. NOTE: Object codes with ## at the beginning of the FRS title draw from the 7100 subpool. Land, Buildings, & Improvements (7110 through 7150): Capitalized costs of land, buildings and improvements not classified as buildings. Select the specific code which best describes the expenditure. These object codes are line item budgeted and do not participate in an ABR pool. Land (7110): Expenditures for the purchase of land. The capitalized cost of land includes legal, engineering, title, and brokerage fees; costs of preparing land for its intended use, such as land fill, cleaning, and grading (if not capitalized to building construction in progress). Buildings (7120): All expenditures directly related to the acquisition of a building, including purchase price, fees (for example, attorney and architectural) and all ensuing construction of permanently affixed fixtures and furnishings after the acquisition date. Permanently affixed means that the item either becomes an integral part of the structure or the item cannot be removed without costly or extensive alterations to make the space usable for other purposes. Examples of such fixtures and furnishings are cabinets, shelves, bookcases, lighting fixtures, work benches, drapes and carpets. Leasehold Improvements (7130): Capitalized expenditures for improvements to buildings or structures leased but not owned by the University. Infrastructure(7140): Expenditures for construction of long-lived capital assets that are normally stationary in nature and cannot be identified to buildings or sports facilities. Examples include roads, utility production systems, tunnels, and other utility delivery systems, irrigation systems, sidewalks, malls, fencing, wells, parking lots and campus grounds (retaining walls, drainage basins, campus boundary signs, campus directional signage, etc.). Sports Facilities (excluding buildings) (7150): Expenditures for sports facilities other than buildings, such as, baseball, soccer, and other sports competition and practice fields; swimming pools; tennis courts; and related components such as bleachers, lighting, fencing, scoreboards, screens, and canopies.
Soft Cost ABR Subpool (7200): This code is to be used only in accounts established with ABR rule #7 and only for budget and summary reporting purposes. It is used for recording the budget of all Capital Project Cost Summary (CPCS) "below-the-line" or "soft" construction in progress costs. NOTE: Object codes with * at the beginning of the FRS title do not draw from the 7200 subpool because they are line item budgeted. Construction in Progress (CIP) (7210 through 7590): These codes may only be used in plant fund construction and remodeling accounts. All costs, including identified internal changes, associated with ongoing long-term construction. Generally the construction period extends over two or more fiscal years. Upon completion of the project the costs are capitalized in the appropriate capital account and asset. Select the specific code which best describes the type of expenditure. NOTE: When used with accounts established with ABR rule #7, object codes prefaced with an "*" are line item budgeted and do not participate in an ABR pool. Object codes prefaced with "##" participate in ABR subpool 7100. Object codes 7610 - 7830 participate in ABR subpool 7600. All other object codes participate in ABR subpool 7200. A/E Fees (Architects/Engineering) (7210):Expenditures relating to CIP for architectural/engineering design where the company or individual providing the service is external to the University. Consultant Fees (7220): Expenditures relating to CIP for consulting fees where the company or individual providing the service is external to the University. FDC - Design & Engineering Services (7240):Expenditures relating to CIP for design and engineering services provided by Facilities Design & Construction. ## Construction (7250): Construction in progress regarding a new structure where the work is performed by a company or individual external to the University. ## Renovation & Remodeling (7260): Construction in progress regarding renovation and remodeling of an existing structure where the work is performed by a company or individual external to the University. Costs include the replacement or installation of carpets, blinds and drapes. FM Construction Svcs (7280) Facilities Management (FM) Construction and Renovation Services. Construction in progress for the completion of a new structure, existing shell space, or the renovation and remodeling of an existing structure where the labor cost of the services provided is subject to the ABOR Force Account Limit of $25,000. Examples include (but are not limited to) Examples include (but are not limited to): completion of “punch list” items which the contractor has failed or refused to complete; construction work adjacent to, but outside the scope of the construction contract; follow-up construction tasks after completion of the contractor’s work; replacement or installation of carpets, blinds, and other installed furnishings; construction work in sensitive areas best completed by knowledgeable University forces; change order work most efficiently or cost-effectively accomplished by University forces . FM Support Services (7281): Facilities Management (FM) Support Services. (NOTE: For use by Facilities Design & Construction only.) Expenditures relating to CIP for non-construction support services provided by Facilities Management (FM) where such services are NOT subject to the ABOR Force Account Limit of $25,000. Examples include (but are not limited to): utility blue-staking; participation in construction progress meetings; temporary power, water and sewer connections; permanent utility connection support; fire alarm and sprinkler turn-off and turn-on per daily construction schedule; fire alarm, energy management and emergency power and elevator systems testing, inspection and review; temporary street modifications, barricades and traffic control around construction site; construction-related site signage; building and room signage to fit University’s signage system; security keying and lock installations; floor finishing, final cleanup and move-in assistance; plan and review specifications; review shop drawings; staging area restoration; training sessions
* Survey/Test/Inspect (7290): *
Surveys, Testing and Inspection Fees: Construction in progress
related expenditures for services by a company or individual
external to the University for site land surveys, tests and
inspections. Tests includes soil sampling to determine site
ground conditions for design specifications, concrete “slump”
tests during construction, X-Rays of welds, and other tests of
the soundness of on-going or completed construction. Inspections
are examination of project plans or completed work for compliance
to design specifications. FDC - Construction Management Services (7320): Expenditures for inspections made by FDC of CIP work performed by contractors or sub-contractors to determine compliance with design specifications. CIP Reclass-FSO Only (7330): CIP Reclassifications. For use only by FSO Capital Finance as a contra-CIP expense object code for the reclassification of account level CIP expenses to operations. Used with 5790 Miscellaneous – Other * Outside Moving (7340): Expenditures for moving items such as furniture or office equipment from one University location to another when provided by an outside service, where the move is necessary due to CIP. Costs may include packing or boxing.
## Site Clearance (7370): Expenditures for
razing existing structures or clearing debris on a site in preparation
for new construction.
Note: Effective July 1, 2006 these costs are capitalized into land assets. ## Site Development (7380): Expenditures for preparing a site which is clear of any existing structures or debris for new construction. Examples might include moving earth for drainage or leveling purposes. ## Site Parking & Landscaping Development (7390): Construction in progress costs for building parking facilities and/or landscaping adjacent areas. ## Site Utilities Extensions (7410):Expenditures for adding on to an existing utility infrastructure. Examples include new gas lines, electrical lines, or water lines. Also included are utility services provided during construction. Construction Manager (7420): Expenditures for outside services of a manager or a management team hired to oversee the construction of a project. * Advertising/Printing (7430): * Advertising and Printing. Expenditures for any advertising and printing related to CIP. Examples include advertisements run in local newspapers as required by state statute for bidding purposes and the printing of blueprints and any other architectural plans and documents necessary to carry out CIP plans. Other Construction Costs (7440): Construction in progress costs other than those specifically described above. Examples include express mailing charges, historical studies fees (used to determine the historical significance of a building in determining whether it should remain standing or be razed), parking permits issued to contractors, and other miscellaneous expenses not appropriately classified to another CIP object code. * Telecom Lines (7460): Expenditures relating to telecommunications for a new structure. Examples include telephone lines equipment and data transmission lines, such as IDX lines, installed by UITS - Telecommunications. Telecom Lines - outside/subcontract labor (7461): Expenditures relating to telecommunications for a new structure. Examples include telephone lines equipment and data transmission lines, such as IDX lines, installed by outside contractors or UITS subcontract labor. ## Specl Fixed Equip (7470):## Special Fixed Equipment (7470): Construction in Progress expenditures for specialized, immovable furniture, fixtures and equipment items that are affixed/installed to a building or infrastructure facility with the intent of permanent use in that location. THESE EXPENDITURES ARE CAPITALIZED AS A COST OF THE BUILDING OR INFRASTRUCTURE FACILITY as a permanent fixture because the equipment is either an integral part of the building, building systems or components, or infrastructure facility, or it cannot be removed without costly or extensive alterations to make the space usable for other purposes. Examples include (but are not limited to) chiller units, building boiler units, fixed fume hoods, fixed classroom seating, fixed bleachers, drinking fountains, food service equipment, compact library shelving systems, building security systems, assistive listening systems, environmental chambers, audio-visual systems. Note: 7470 coded equipment is NOT "A-Tagged" and is NOT carried in the FFX capital equipment inventory because it is part of the cost of the building or infrastructure facility. State Risk Management Insurance Premium/OCIP payments (7480): 1) A monthly fee to fund the State of Arizona's self-insurance pool for owner negligence on construction projects. The fee is assessed against actual construction, architect and engineering expenditures effective with new contracts entered into as of 7-1-98. 2) Quarterly payments for owner's risk insurance coverage under the State's Owner Controlled Insurance Program (OCIP) for certain construction projects and contractors. Expenditures for contracts covered by OCIP payments are not assessed the monthly fee. * Parking Replacement (Allocated) (7490): A one-time assessment charged to a project in which the land was previously designated as a parking lot but currently is being used for a new purpose. The assessment is determined based on the number of parking spaces lost by the new project. * Debt Issuance Costs (7510): Direct costs incurred to issue long term debt generally including underwriter's discount, original issue discount, financial advisory services, bond counsel services, underwriter attorney fees, accounting fees, trustee charges, rating agency fees and bond notes printing fees. A/E Reimbursable (7520): CIP expenditures for payments to Architect/Engineers (A/E) firms as reimbursement for their out-of-pocket expenses such as printing and reproductions, postage, long distance telephone calls, travel (airfare, lodging, meals, parking, car rental) subconsultants and other reimbursables allowed by individual A/E contracts. CM Reimbursable (7530): Construction in Progress expenditures for payments to Construction Manager (CM) firms as reimbursement for their out-of-pocket expenses such as printing and reproductions, postage, long distance telephone calls, travel (airfare, lodging, meals, parking, car rental) sub-consultants and other reimbursables as allowed by individual CM contracts. Asbestos Abatement (7540): Expenditures for consulting, testing, encapsulating and disposing of asbestos contaminated building materials when undertaken by a company or individual external to the University. * Contingency (7590): Used for budgeting purposes only. Do not use this object code for recording an expenditure. Furniture, Fixtures & Equipment ABR Subpool (7600):This code is to be used only in accounts established with ABR rule #7 and may only be used for budget and summary reporting purposes and is used to record budget for Furniture, Fixtures and Equipment (FF&E). Object codes 7610 - 7830 participate in this subpool. Equipment (7610 through 7730): Costs of movable equipment and fixtures and related expenses, such as, freight, sales tax and installation costs that can be directly traced and allocated (if applicable) to purchased equipment that meet the criteria for capitalization outlined in Property Management Policies and Procedures Manual. Select the specific code which best describes the equipment. Agricultural Machines & Equipment (7610): Charges for agricultural machinery and equipment, such as, off-road equipment and mobile drip irrigation lines, used for the commercial production of crops in Arizona, including, agricultural and horticultural crops. NOTE: Purchases of NEW machinery and equipment are tax exempt from use tax per A.R.S 42-5159 (B)(13). Data Processing Equipment (7620): Charges for the costs of purchasing a mainframe or personal computer or peripherals (input/output devices used in conjunction with a central processing unit). Costs include operating software if purchased with initial system. Application software such as Lotus 123 or WordPerfect 5.0 should be expensed under object code 4620, Software Licenses/Royalties. Educational Equipment (7630): Charges for equipment purchased for instructional purposes used by instructors or students in a classroom or learning environment. Examples include laboratory, television, and photography equipment. Household & Related (7650): Charges for household furnishings, such as couches, beds, and refrigerators (purchased, for example, for residence hall use). Medical Equipment (7660): Charges for the purchase of equipment used in providing medical services and care. Examples include monitors, x-ray machines, whirlpools. Office Equipment & Fixtures (7670): Charges for the purchase of chairs, desks, conference tables or other equipment used in the typical business office. Reproduction Equipment (7680): Charges for the purchase of copying equipment. Scientific Equipment (7690): Charges for the purchase of equipment used in scientific research. Shop, Construction, Maintenance - Equipment (7710): Charges for the purchase of equipment used in a shop area, or equipment used for construction or maintenance purposes. Examples include table saws, welding units, generators and concrete mixers. Gasoline Powered Transportation Equipment (7720): Charges for the purchase of gasoline powered vehicles used for transporting University personnel and students engaged in University business or University-related activities. Alternative Fuel Transportation Equipment (7721): Charges for the purchase of alternative fuel powered vehicles used for transporting University personnel and students engaged in University business or University-related activities. Other Equipment (7730): Charges for all other equipment not mentioned above. Library Acquisitions - Books (7810): Expenditures for all books purchased by the University Library System. Includes initial book binding expenses that are not essentially repairs. Charge repairs to an operational expense code. Library Acquisitions - Periodicals (7820): Expenditures for magazines, newspapers, journals or other similar periodicals purchased by the University Library System. Library Acquisitions - Other (7830): Expenditures for University Library System acquisitions other than those specifically described above, such as films, video tapes and audio tapes. * Art Objects & Displays (7840):Expenditures for materials and labor used in building displays for University museum and library artifacts, and for the acquisition of such artifacts. This code is line item budgeted and does not participate in an ABR pool. Mandatory Transfer (7920): Transfers made between funds within a fund group or among two or more fund groups resulting from binding legal agreements such as those relating to the financing of plant assets (includes amounts for debt retirement, interest, and required provisions for renewals and replacement of plant not financed from other sources). Transfers may also include sponsored program agreements with Federal agencies, donors and other organizations to match gifts and grants. This code participates in subpool 7200. Voluntary Transfer (7930): Transfers made at the discretion of an authorized official to serve a variety of objectives such as additions to loan funds, additions to quasi-endowment funds, general or specific plant additions, voluntary renewals and replacements of plant, and prepayments on debt principal. This code participates in subpool 7200.
Voluntary Transfer for State Capital Outlays (7931):
Transfers made from State accounts (100001-159999) to Unexpended
Plant (800000-837999) to fund capitalized improvements ($100,000
or greater; see Property Management Policies and Procedures
Manual, Section 2-Capitalization of Property) to state buildings
and infrastructure, as approved by the Budget Office and the
Financial Services Office. (Note: Use 7930 for approved transfers
from State accounts to Unexpended Plant for NON-Capitalized (less
than $100,000) improvements and for Capital Equipment Transfers.) This code
participates in sub-pool 7200. Student Support ABR (8000): This code may only be used for budget and summary reporting purposes. It indicates an object code category level at which a budget pool may be loaded for student support expenditures, depending on the ABR rule being followed. See section 7, Budget, for a complete discussion of ABR rules and section 13.00, Introduction for Methods of Student Payments for a complete discussion of student payments. This code may not be used when coding a nonbudget transaction. Academic Scholarships (8010): Awards made to undergraduate or graduate students based on varied criteria, including merit and/or need. Athletic Scholarships (8020): Awards to undergraduate students as selected by the athletic department. Fellowships (8030): Cash payments to individuals for the benefit of, or to aid in the pursuit of study or research. Payments for past, present, or future services and/or payments for study or research mainly for the benefit of the grantor are not allowed. Grants-in-aid (8040): State or federal grant program awards based on documented financial need. Scholarships - Tuition & Fees (8110):Charges for tuition and registration fees, generally for students on grants, fellowships or scholarships. Scholarships - Other (8120): Cash payments made on a periodic basis other than those described in object codes 8110 or 8030, given to students for continuing their education. Student Support - Health Insurance - SP Only (8180): This code may only be used on sponsored project accounts. Costs of health insurance expenses paid on Training Grants. Student Support - Other (8190): Charges for student support other than those listed above. Examples include some student loans, noncash awards such as a trophy or plaque and travel expenses paid on Training Grants. Scholarship Allowance and Discount (8200): For FSO use only, used as a contra-account to scholarship expense in conjunction with 0031 and 0691. Scholarship Allowance and Discount - Auxiliary (8210): For FSO use only, used as a contra-account to auxiliaries scholarship expense in conjunction with 0031 and 0691. Indirect Costs (9510 and 9610): Costs that are incurred for the common benefit of more than one direct activity, and therefore are not easily or specifically identifiable with any particular activity. Examples include expenditures for utilities, insurance coverage, and administrative services, such as the Financial Services Office, Purchasing, Personnel, Payroll, Institutional Finance, Management Analysis and Research and Administrative Information Systems.
Administrative Service Charge (9610): Charges to certain local fund accounts for institutional indirect costs. All Auxiliary and Designated service units, along with UPI, will be subject to the Administrative Service Charge. The charge is calculated as a percentage of "external revenues" and assessed on a monthly basis. The following exceptions apply: Local Allocations, Gift Revenue and University Medical Center utility cost pass through.
Intradepartmental Cost (9710): Use this code to break out sales/service activity into two or more accounts in order to accommodate internal accounting requirements such as an external sales account or an inventory control/clearing account. This code will be used by the buying account to record the expense and must equal 0970, Intradepartmental Cost Recovery. NOTE: Contact the Financial Services Office before using this code. Expense ABR (9997): Used only for "budget style" accounts with ABR Rule 3. See section 7, Budget, for a complete discussion of ABR rules. This code may not be used when coding a nonbudget transaction. Expense ABR (9998): Used only for "cash style" accounts (ABR rule 2). See section 7, Budget, for a complete discussion of ABR rules. This code may not be used when coding a nonbudget transaction. last reviewed: 6/30/04 |