Expense object codes are organized into three levels: category, class, and detail. The category level is a broad expenditure area. The categories for expenditure object codes, their numeric ranges and descriptions are as follows: Category Range Description Personal Services (1000-1999) Use to charge salary and wage expense. NOTE: This category should not be used for fees paid for independent contractor services or for temporary help hired through a temporary agency. These expenses are paid from Operations. ERE (2000-2999) Employee Related Expense (ERE) represents the expenses 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. Operations (3000-5999) Use for outside and professional services, repair and maintenance services, communications, and other miscellaneous services; utilities; licenses, rentals and royalties; printing, photography and media; operating supplies and other miscellaneous expenses. Any charge that does not fit into one of the other categories should be charged to Operations. Travel (6000-6999) Use to charge all travel expense paid by the University for University employees traveling on University business. Travel by nonemployees, such as volunteers, may also be paid from this category. However, travel expenses for independent contractor services, speakers or lecturers, should be paid from the appropriate Operations object code. Capital (7000-7999) Use for purchases of items that are considered capital by the University capitalization policy. As a general rule, items with a cost of $5,000 or more AND a useful life of one year or more are considered to be capital items. Purchases of equipment that do not meet this criteria should be charged to Operations. Student Support (8000-8999) Use to charge scholarships, fellowships, allowances and other forms of student support.