Balance Sheet Object Codes

Assets

Assets are items that are owned by the University, for example, cash, accounts receivable, investments and inventory.

Cash amounts maintained by the University in various accounts.

General Use

Object Code Name Description
8000 Cash in Bank Cash in Bank
8100 Equity in Pooled Cash The amount of cash that an individual account has on deposit in University accounts.
8110 Cash with State Treasurer Cash on deposit with the State Treasurer. Used only on state and state restricted accounts to record appropriations and other non-tuition revenues held by the State Treasurer’s Office. These funds will remain in the state treasury until we make a claim to have the funds transferred to the University’s bank accounts.
8111 Cash with State - CONTRA Object code is used to record claims on funds held at the state treasury.
8116 State - Collections Amounts the University has paid into the state treasury. These amounts are related to tuition revenue.
8117 State - Land Grant Revenue and Invested Funds Amounts of land grant revenues and invested funds on deposit with the State.
8130 Funds with Trustee - CE (Non-Endowments) Amounts on deposit with outside agents that have been classified as
cash equivalent for financial statement purposes.
8131 Funds with Trustee - Short Term Amounts on deposit with an outside agent and having a maturity of less than one year but not liquid enough to be classified as a cash equivalent.
8132 Funds Held by Trustee - Long Term (Non-Endowments) Amounts on deposit with an outside agent having a maturity of more than one year.
8133 Reserve with Trustee Reserve with trustee
8134 Funds with Trustee - CE (Endowments) Amounts on deposit with outside agents that have been classified as
cash equivalent for financial statement purposes.
8135 Funds with Trustee - Short Term (Endowments) Amounts on deposit with an outside agent and having a maturity of less than one year but not liquid enough to be classified as a cash equivalent.
8136 Funds with Trustee - Short Term (Plant) Amounts on deposit with an outside agent and having a maturity of less than one year but not liquid enough to be classified as a cash equivalent.
8137 Funds Held by Trustee - Long Term (Endowments) Amounts on deposit with an outside agent having a maturity of more than one year.
8138 Investments Held By Trustee - Lt Investments held by trustee long term
8140 Petty Cash Amounts held by authorized departments for reimbursement to employees for approved purchases of office supplies or other items of a small dollar amount used for work-related activities.
8141 Change Fund Amounts held by departments that are authorized to accept cash receipts on an ongoing basis for use in making change.
8170 Investment Principal Cash Awaiting Investment Cash amounts held for future investment purposes.
8180 Other Cash Cash amounts other than those described above used only on non-endowment fund accounts.

Department Specific

Object Code Name Description
8101 Cash - Short Term - FSO Only Used by the Financial Services Office at year end to reclassify cash and cash equivalents for financial statement purposes.
8102 Cash - Long Term - FSO Only Used by the Financial Services Office at year end to reclassify cash and cash equivalents for financial statement purposes.

Amounts maintained by the University in various investments. Select the specific object code that best describes the type of investment.

General Use

Object Code Name Description
8205 Commercial Paper - Short Term (Endowments) Money market securities issued by corporations at a fixed interest rate with maturities up to 270 days. Choose the object code appropriate to the account where the asset is recorded.
8208 Municipal Bonds - Short Term (Endowments) Debt securities issued by state or municipal governments. Payments must be completed in less than one year. Use the object code appropriate to the account the asset is recorded in.
8209 Treasury Notes - Short Term (Endowments) Debt securities issued by the US Treasury Department with maturities of less than one year. They are not considered cash equivalents. Chose the object code appropriate to the account the asset is recorded in.
8210 Certificates of Deposit - Short Term (Endowments) Use the object code appropriate to the account where the asset is being recorded and reflects the appropriate time to maturity. Use ST (Short term) object codes for certificates that mature in less than one year and LT (Long term) object codes that will mature in more than one year.
8211 Corporate Bonds - Short Term Debt securities issued by corporations in which payment is made on the debt by the corporation at a fixed interest rate. Choose the object code appropriate for the account the asset is recorded in and that reflects the investment’s time to maturity. Use ST (Short Term) object codes when the bond payment will be received in less than one year. Use LT (Long Term) object codes when the payment will be made in one year or more.
8212 Treasury Bills Debt securities issued by the US Treasury Department with maturities of three, six or twelve months. Securities are generally sold in minimum denominations of $10,000.
8213 US Government Agencies - Short Term Debt securities issued by US Government Agencies (excluding US Treasuries) with maturities of less than twelve months.
8215 Money Market/Bond Mutual Funds (Endowment) Money market and bond mutual funds accounts.
8217 Equity Mutual Funds Equity mutual funds.
8219 Commodities Securities or assets that can be traded on commodities exchanges or over-the-counter, which reference a physical asset (usually gold, silver, oil, etc.) as underlying item of ownership interest. The transactions of commodity securities/assets may be through purchase of the commodity directly (physical assets), held indirectly through ownership of an exchange-traded-fund or commingled vehicle, or entail a future obligation to purchase/sell the commodity at a specified price.
8220 Real Estate Investments Land and buildings donated to the University of Arizona
8222 Private Real Estate Pooled real estate investments that are not traded on major exchanges.
8224 Municipal Bonds - Short Term (Designated) Debt securities issued by state or municipal governments. Payments must be completed in less than one year. Use the object code appropriate to the account the asset is recorded in.
8225 Mortgages (Endowments) Debt securities in which payment of the debt is backed by real estate and physical assets of the corporation.
8226 Mortgage or Asset Backed Securities Fixed income securities, which are collateralized by and derive income from a specified pool of underlying assets (ex: pool of mortgages). These securities are distinct from other types of collateralized corporate bonds, because they derive value and income payments from a separate institution (usually a trust or other remote special purpose vehicle) created specifically for the purpose of securitizing the pool of assets.
8228 Private Infrastructure Investment funds with ownership units that are not publicly traded and make investments to support the building of roads, energy infrastructure, water/waste infrastructure, etc.
8229 Treasury Notes - Short Term (Designated) Debt securities issued by the US Treasury Department with maturities of less than one year. They are not considered cash equivalents. Chose the object code appropriate to the account the asset is recorded in.
8230 Common Stocks (Endowments) Shares of a corporation, representing ownership.
8231 Common Stocks (Plant) Shares of a corporation, representing ownership.
8232 CD’s-Certificates of Deposit - Short Term (Designated) Use the object code appropriate to the account where the asset is being recorded and reflects the appropriate time to maturity. Use ST (Short term) object codes for certificates that mature in less than one year and LT (Long term) object codes that will mature in more than one year.
8235 International Equity Partial ownership interests in equity of corporations whose place of domicile is located outside of the United States. Ownership interest is divided into shares of common equity, and these shares are typically listed on foreign or U.S. exchanges.
8240 Preferred Stocks Shares of a corporation. Preferred stocks represent ownership in a corporation with the distinction that if company earnings are sufficient, and dividends are to be paid, dividends must be first paid to these holders of stock.
8241 International Securities - Short Term Used to record international securities purchased with maturities of less than twelve months.
8242 International Securities - Long Term Used to record international securities purchased with maturities of more than twelve months.
8245 CD’s-Certificates of Deposit - Long Term (Endowments) Use the object code appropriate to the account where the asset is being recorded and reflects the appropriate time to maturity. Use ST (Short term) object codes for certificates that mature in less than one year and LT (Long term) object codes that will mature in more than one year.
8246 CD’s-Certificates of Deposit - Long Term (Non-Endowment) Use the object code appropriate to the account where the asset is being recorded and reflects the appropriate time to maturity. Use ST (Short term) object codes for certificates that mature in less than one year and LT (Long term) object codes that will mature in more than one year.
8247 State/Muni/Foreign-Bonds (Non-Endowments) Debt securities issued by state, municipal or foreign governments which provide these governments with funds to finance public debt.
8250 Corporate Bonds - Long Term Debt securities issued by corporations in which payment is made on the debt by the corporation at a fixed interest rate. Choose the object code appropriate for the account the asset is recorded in and that reflects the investment’s time to maturity. Use ST (Short Term) object codes when the bond payment will be received in less than one year. Use LT (Long Term) object codes when the payment will be made in one year or more.
8251 Corporate Bonds - Long Term (Non-Endowments) Debt securities issued by corporations in which payment is made on the debt by the corporation at a fixed interest rate. Choose the object code appropriate for the account the asset is recorded in and that reflects the investment’s time to maturity. Use ST (Short Term) object codes when the bond payment will be received in less than one year. Use LT (Long Term) object codes when the payment will be made in one year or more.
8253 Corporate Bonds - Long Term (Endowments) Debt securities issued by corporations in which payment is made on the debt by the corporation at a fixed interest rate. Choose the object code appropriate for the account the asset is recorded in and that reflects the investment’s time to maturity. Use ST (Short Term) object codes when the bond payment will be received in less than one year. Use LT (Long Term) object codes when the payment will be made in one year or more.
8255 International Fixed Income Debt securities issued by corporations whose place of domicile is located outside of the United States. Payment on the debt of these securities is made at a fixed or floating (benchmarked to an adjustable index rate) interest rate.
8256 Long/Short Fixed Income Funds which make investments in fixed income securities. Long positions in the portfolios are typically similar to traditional bonds/fixed income securities. In addition, the funds are able to take short positions in fixed income securities (their position would benefit from a price decline in the underlying securities) either directly through “cash bonds” or indirectly through other means.
8259 US Government Agencies - Short Term (Plant) Debt securities issued by US Government Agencies (excluding US Treasuries) with maturities of less than twelve months. (Plant Funds Specific Securities)
8260 US Government Agencies Debt securities issued by US Government Agencies (excluding US Treasuries).
8261 US Government Agencies - Long Term (Plant) Debt securities issued by US Government Agencies (excluding US Treasuries) with maturities of greater than twelve months. (Plant Funds Specific Securities)
8262 US Government Agencies (Endowments) Debt securities issued by US Government Agencies (excluding US Treasuries).
8264 Treasury Bonds and Notes (Designated) Debt securities issued by the US Treasury Department and insured by the US Government. Use the object code appropriate for the account the asset is recorded in.
8265 Treasury Bonds and Notes (Plant) Debt securities issued by the US Treasury Department and insured by the US Government. Use the object code appropriate for the account the asset is recorded in.
8266 Treasury Bonds and Notes (Endowments) Debt securities issued by the US Treasury Department and insured by the US Government. Use the object code appropriate for the account the asset is recorded in.
8270 State, Municipal and Foreign Bonds - Endowments Only Debt securities issued by state, municipal or foreign governments which provide these governments with funds to finance public debt.
8285 Royalty Rights-Mineral or Intellectual Property Rights to collect a stream of future royalty payments generated from sales of minerals or use of intellectual property. These rights commonly represent a partial claim to income generated by sales of commodities (oil, gas, gold, silver, etc. mined in a given location) or use of intellectual property (for example through the sale of a patented drug or use of copyrighted music). These rights encompass a separate distinct category from commodities because they represent ownership of a future income stream rather than the actual physical assets.
8286 UAF Investment Pool - Long Term (Endowments) Investment Pool managed by the University of Arizona Foundation for the University of Arizona’s Endowment funds.

Department Specific

Object Code Name Description
8214 Repurchase Agreements - FSO Only Used to record short term borrowing of government securities. The broker sells the government security to an investor and buys the security back at a later defined date.
8223 Real Estate Investments (Non-Endowments) - FSO Only Land and buildings donated to the University of Arizona that are not related to Endowments but are held in the Endowment Fund.
8290 Unrealized Change in Fair Value - FSO Only Used to record the difference between the cost of the asset and the current fair market value.
8291 Unrealized Change - Short Term - FSO Only Used with the investment office to record the unrealized market value change for short term investments.
8292 Unrealized Change - Long Term - FSO Only Used with the investment office to record unrealized market value change for long term investments.
8293 Endow Value App/Dep - FSO Only Used by endowment accounting to record the change in fair value of the endowment on a monthly basis.
8294 Unrealized Change in Fair Value (Plant) - FSO Only Used by plant to record gains and losses at year-end.
8295 Unrealized Change in Fair Value (Endowments) - FSO Only Used by endowment accounting to record the change in the fair value of the endowment investment pools on a monthly basis.
8296 Unrealized Change Restricted Investments Unrealized change restricted investments

Amounts due to the University.

General Use

Object Code Name Description
8310 Short Term Notes Receivable - Operational Advance Promissory notes (for example, for loans or advances); the receivable amount is usually due within one year or less.
8315 Accounts Receivable - Travel Advances Amounts due for travel advances.
8320 Accounts Receivable - Students Amounts due from students for expenses such as tuition, fees, fines, housing and parking.
8330-8333 Accounts Receivable - General Amounts due of a miscellaneous nature from sources external to the University, such as nonstudent fines and vendor receivable amounts.
8334 Accounts Receivable (Endowments) Amounts due of a miscellaneous nature from sources external to the University, such as nonstudent fines and vendor receivable amounts.
8341 Accrued Interest Interest earned on investments of University monies but not yet received.
8342 Purchased Interest The amount of interest included in the purchase price of a bond.
8343 Accrued Interest (Endowments) Interest earned on investments of University monies but not yet received.
8344 Purchased Interest (Endowments) The amount of interest included in the purchase price of a bond.
8350 Due from State Treasurer Amounts to be reimbursed from the State Treasurer. These amounts have been expended from State funds and claimed from the State, but have not been received.
8360 Letter of Credit Receivable Amounts due on letters of credit established by sponsors. Amounts become due as expenditures are made in accordance with the terms of the grant or contract.
8380 Awards Receivable The gross amount of a contract or grant, which is recorded at the time of the award.
8381 Awards Receivable - Contra A contra object code, used in conjunction with 1380, Awards Receivable, to offset the gross amount of an Award Receivable at the time of the award, to avoid overstating the receivables. Funds are not actually receivable until expenditures are made in accordance with the terms of the grant or contract. At the time a draw on a contract or grant is actually made, that amount is reversed out of this contra account.
8399 Allowances for Doubtful Accounts A contra object code, used in conjunction with receivables, other than 1380, to record the estimated amount of accounts receivable that will not be collected.

Department Specific

Object Code Name Description
8370 Long Term Receivable - FSO Only The long-term (non-current) portion of minimum lease payments receivable under the terms of a direct financing lease, or other long term receivables.
8382 Awards Receivable - Year End - FSO Only Used to record accruals of receivables at year-end.

Amounts due to the University.

Object Code Name Description
8401 Student Loan Receivable - Short Term The current portion of loans receivable traced to UAccess Financials, temporary loans, fund projected income, billing forecast and third-party billing. This is used in the calculation of bad-debt allowances.
8402 Student Loan Receivable - Long Term A contra object code, used to record the current amount of loans receivable. This is used in the calculation of bad-debt allowances.
8410 Perkins/Other Loans Made Student loans related to the NDSL/Perkins programs.
8420 Health Professions/Other Loans Collected Student loans related to the Health Professions programs.
8430 Temporary/Other Loans Canceled Temporary loans.
8450 Other Loans Receivable Loans receivable other than those specified above.
8498 Current-All Doubt Loan Balance The current portion of the estimated loans receivable that will be classified as bad debt allowance.
8499 Allowance for Doubtful Loan Balances A contra object code, used to record the estimated amount of loans receivable that will not be collected.

General Use

Object Code Name Description
8510 Inventories Cost or basis for supplies on hand purchased for consumption, held for the purpose of resale, or used in producing goods or services for the purpose of resale.

Department Specific

Object Code Name Description
8590 Allowance for Obsolete Inventory - FSO Only A contra object code, used in conjunction with inventories, to record the estimated amount of obsolete inventory.

Prepaid assets represent funds that have been expended, but for which the benefit has not yet been received. Clearing object codes are used to temporarily accumulate funds for later distribution to the correct object codes. Clearing object codes are generally used for control purposes to ensure that all activity is properly accounted for. Select the object code that best describes the prepaid asset or the clearing activity.

Object Code Name Description
8600 Suspense - General A clearing object code used to hold amounts from non-payroll transactions that have been processed in batch or in data collect, where the account or the sub-code recorded for the transaction was invalid. The transaction will be analyzed to determine the error and a correcting journal entry will be processed to transfer the amounts from the clearing account to the correct account and sub-code.
8610 Suspense - Payroll A clearing object code used to hold amounts from payroll transactions that have been processed in batch or in data collect, where the account or the sub-code recorded for the transaction was invalid. The transaction will be analyzed to determine the error and a correcting journal entry will be processed to transfer the amounts from the clearing account to the correct account and sub-code.
8619 Payroll Clearing - Hand-drawn Payroll Checks A clearing object code used to record the net amount of hand-drawn payroll checks until distributed to the proper accounts at a later time.
8620 Other Clearings Amounts held in clearing accounts for expenses other than those listed above.
8640 Prepaid Expenses Payments made for goods or services one year or less in advance of due date. Examples include prepayments on maintenance agreements, rent of building space, and insurance premiums.
8650 Undistributed Payroll Changes (Hrs)  

The capitalized cost of assets owned by the University. Purchased assets are capitalized at cost in accordance with capital equipment inventory; donated assets are capitalized at the fair market value on date of acquisition.

Object Code Name Description
8710 Land Land owned by the University. The capitalized amount recorded for purchases of land includes the purchase price; closing costs, such as title, attorney and recording fees; and costs incurred in getting the land in condition for its intended use, such as clearing, grading, and filling.
8720 Land Improvements Improvements to land such as landscaping, walkways, parking lots, and fences.
8730 Buildings (assignable) Structures owned by the University. The capitalized amount includes the purchase price and all expenditures related directly to its acquisition or construction. This includes materials, labor, overhead costs during construction, architect fees, attorney fees and building permits.
8740 Buildings Improvements Improvements to buildings that are of a permanent nature. This would include permanent leasehold improvements. Examples include installation of awnings and cabinetry construction. Repair and maintenance expenditures are not capitalized.
8749 Allowance for Depreciation - Capital Assets An object code used in conjunction with 8720, 8730, 8740, 8760, 8780 and 8785 to record allowances for depreciation on ALL depreciable capital assets such as buildings, building improvements, sports facilities, leasehold improvements, infrastructure improvements, telecommunications, infrastructure improvements, equipment, capitalized software, library materials and public art.
8760 Equipment This classification includes all University owned tangible personal property and intangible property that are capitalized other than library books and art objects, which are classified separately. Examples include data processing equipment, software, furnishings, machinery, vehicles, musical instruments and scientific equipment.
8763 Federal Deliverables Capital equipment built by the University to be delivered to an outside entity. The University does not hold title.
8764 Deliverable The capitalized cost of equipment furnished to the University by the Federal government. The University does not hold title.
8765 Equipment - Federal Title The capitalized cost of equipment purchased with federal title monies. The University does not hold title to these assets; title remains with the grantor.
8766 Equipment - Other Title The capitalized cost of equipment purchased with monies from nonfederal grantors. The University does not hold title to these assets; title remains with the grantor.
8780 Library Books Cost or other basis of books held by the University library system. The University library system includes the main, graduate, law, medical and science libraries.
8785 Art Objects Cost or other basis of art objects and/or historical artifacts currently on display or held in the archives of University museums.
8790 Construction in Progress The capitalized costs of all uncompleted projects for construction of buildings and improvements and development of intangible assets. This object code is used only for the temporary capitalization of all the costs that are accumulated during the construction project. At the completion of the project, the total capitalized amount is transferred to the appropriate object code and recorded as a single asset.
Object Code Name Description
8800 Other Assets Amounts recorded for debt issue costs to be amortized in future years.
8801 Other Assets - Short Term Short-term portion of amounts recorded for debt issue costs.
8802 Other Assets - Long Term Long-term portion of amounts recorded for debt issue costs to be amortized in future years.
8810 Other Assets - Reserves Amounts of assets reserved for specific uses.
8830 Internal Loan When used in an Operating Fund account, is an Internal Loan asset reported on the Statement of Net Assets as, Other Non-Current Assets and is always used in conjunction with 2980-Due To Plant Funds/Inter-Fund Payables. When used in Plant Funds, is an Internal Loan contra asset reported on the Statement of Net Assets, as Other Assets and is always used in conjunction with 19xx-Due From Other Funds/Inter-Fund Receivables. As the Operating Fund account repays the internal loan via periodic cash transfers, the balance of 1830 is reduced along with the 2980-Due To and the 19xx-Due From. 1830 MUST net to zero for all fund groups combined. For use as approved by FSO.

General Use

Object Code Name Description
8910 Due from Other Funds Amounts due from an account in another fund.

Department Specific

Object Code Name Description
8911 Due from GI Pool - FSO Only Used by endowment accounting to record changes in the cost basis for endowments.

Deferred outflows of resources are consumptions of the University’s net position that are applicable to a future reporting period.

Department Specific

Object Code Name Description
8969 Deferred Employer Contribution to Pension - FSO Only Used to record annual decrease contributions from ASRS and PSPRS by major function.
8970 Deferred Otfl Resources Pension - FSO Only Used to record annual increase contributions from ASRS and PSPRS by major function.
8990 Deferred Loss on Refunding (Plant Funds) - FSO Capital Finance Only Deferred loss on refunding incurred from the difference between the reacquisition price and the net carrying amount of the old debt. It is amortized to interest expense.

Liabilities

Liabilities are items that the University owes, for example, accounts and notes payable and deferred revenues.

General Use

Object Code Name Description
9000 Notes Payable - Short Term Amounts payable on promissory notes written for goods or services received.
9100 Accounts Payable Amounts owed to suppliers for goods or services which have been received and invoiced. This object code is updated automatically when vouchers or credit memos posted in the accounts payable system are flagged to use the accrual basis of accounting.
9110 Accounts Payable, Foreign Currency Amounts owed to foreign suppliers for goods or services which have been received and invoiced. This object code is updated automatically when vouchers or credit memos posted in the accounts payable system are flagged to use the accrual basis of accounting, if payment is to be made in foreign currency.
9150 Sales Taxes Payable Amounts owed to the State of Arizona Department of Revenue for sales taxes collected. Sales tax is collected on sales of tangible personal property to entities outside the University for consumption (not resale) within the state of Arizona. Sales tax is not collected if the products are sold primarily to other units within the University, and the selling department paid sales tax at the time the items were purchased for resale.
9175 Unapplied Credits Face value of goods or services owed to entities outside the University that have paid for but not received their goods or services due to unusual circumstances. Examples include an entity that purchased goods from the University but received the wrong items. Upon reshipment of goods to the University, the entity would be credited for future purchases.
9177 Unapplied Credits - Student Face value of goods or services owed to entities outside the University that have paid for but not received their goods or services due to unusual circumstances. Upon reshipment of goods to the University, the entity would be credited for future purchases.
9190 Miscellaneous Payables Accounts payable amounts other than those defined above.

Department Specific

Object Code Name Description
9155 Sales Taxes Payable - Out of State - FSO Only For use when temporary sales tax licenses have been gained for out of state events. Balance held only the few days it takes between recording the liability and paying the taxes.
9191 Miscellaneous Payables (Endowments) - FSO Only Used by endowment accounting to record monthly management fee charge for separated held investments.

Amounts withheld as payroll deductions from employee earnings.

Object Code Name Description
9200 Resident - Withholding Taxes - FICA Resident - Withholding Taxes - FICA
9210 Withholding Federal Taxes - Financial Aid Federal income taxes withheld from 1042 payments.
9211 Withholding Federal Taxes - Consultants Federal income taxes withheld from 1042 payments.
9215 Resident - Withholding Taxes - Federal Payroll Federal Taxes
9235 Withholding - UAHN Medical UAHN Medical Deductions
9240 Withholding - Optional Retirement Plans Employee ORP Deductions
9241 Withholding - Retirement, ASRS and PSPRS Employee ASRS/PSPRS Deductions
9244 Withholding - Retirement, Federal Employees Employee Federal Retirement Deductions
9245 Withholding - Tax Sheltered Annuities Employee TSA Deductions
9246 Withholding - Short Term Disability Employee Short Term Disability Deductions
9247 Withholding - Colonial Life & Disability Employee Colonial Life & Disability Deductions
9248 Withholding - AETNA Life Employee Aetna Deductions
9249 Withholding - Northwestern Nat'l Life Employee Reliastar Deductions
9250 Withholding - Federal Employees Health Employee Federal Health Insurance Deductions
9251 Withholding - Federal Employees Life Employee Federal Life Ins Deductions
9252 Withholding - Vision Plan Employee Vision Deductions
9253 Withholding - Credit Unions Employee Credit Union Deductions
9254 Withholding - Academic Vision Precollect - EE Employee Vision Precollect Deductions
9255 Withholding - Savings Bonds Employee Savings Bonds Deductions
9256 Withholding - Charity Employee Charity Deductions
9257 Withholding - Group Auto Insurance Employee Auto Insurance Deductions
9258 Withholding - Court Ordered Deductions Employee Court Ordered Deductions
9259 Withholding - Garnishments/Levies Employee Garnishment/Levies Deductions
9260 Withholding - Academic Health Savings Account (HSA) Precollect - EE Employee (H.S.A.) Precollect Deductions
9261 Withholding - Academic Health Precollect - EE Employee Health Precollect Deductions
9262 Withholding - Academic AETNA Life Precollect - EE Employee Aetna Life Precollect Deductions
9263 Withholding - Academic State Supp'l Life Precollect - EE Employee Sup Life Precollect Deductions
9264 Withholding - Academic Dental Precollect - EE Employee Dental Precollect Deductions
9265 Withholding - Federal Thrift Savings Employee Federal Thrift Savings Deductions
9266 Withholding - Spending Account-Health Employee Health Spending Account Deductions
9267 Withholding - Spending Account-Dependent Employee Dependent Care Deductions
9268 Withholding - Health Savings Account (HSA) Voluntary Deduction Employee (H.S.A.) Deductions
9270 Withholding - Other Withholdings not otherwise covered in 9200 - 9282
9271 Withholding - Health Insurance Employee Health Insurance Deductions
9272 Withholding - Dental Insurance Employee Dental Insurance Deductions
9273 Withholding - Supplemental Life Insurance Employee Supplemental Life Insurance Deductions
9274 Withholding - Health Insurance Opposite Sex Domestic Partner Employee Health Insurance OSDP Deductions
9275 Withholding - Academic Health Insurance Opposite Sex Domestic Partner Employee Health Precollect OSDP Deductions
9276 Pre-Collect - Academic Health Insurance Opposite Sex Domestic Partner Employee Health Precollect OSDP Deductions
9277 Withholding - Dental Insurance Opposite Sex Domestic Partner Employee Dental Precollect OSDP Deductions
9278 Withholding - Academic Dental Insurance Opposite Sex Domestic Partner Employee Dental Precollect OSDP Deductions
9279 Pre-Collect - Academic Dental Insurance Opposite Sex Domestic Partner Employee Dental Precollect OSDP Deductions
9280 Withholding - Vision Insurance Opposite Sex Domestic Partner Employee Vision OSDP Deductions
9281 Withholding - Academic Vision Insurance Opposite Sex Domestic Partner Employee Vision Precollect OSDP Deductions
9282 Pre-Collect - Academic Vision Insurance Opposite Sex Domestic Partner Employee Vision Precollect OSDP Deductions

Amounts of contributions that the University is required to pay as employer. Refer to the object code listing.

Object Code Name Description
9301 Funds Held For Others - Short Term Used to record funds held for others.
9302 Funds Held For Others - Long Term Used to record funds held for others.
9311 Flex Spending - ERE Code 3 Flex Spending - ERE Code 3
9312 Flex Spending - ERE Code 4 Flex Spending - ERE Code 4
9313 Flex Spending - ERE Code 5 Flex Spending - ERE Code 5
9314 Flex Spending - ERE Code 7 Flex Spending - ERE Code 7
9315 Flex Spending - ERE Code 2 Flex Spending - ERE Code 2
9316 Flex Spending - ERE Code 6 Flex Spending - ERE Code 6
9324 TSA - ERE Code 4 TSA - employee related expenses code 4
9330 UA Liability Insurance - ERE Code 1 UA Liability Insurance - ERE Code 1
9331 UA Liability Insurance - ERE Code 3 UA Liability Insurance - ERE Code 3
9332 UA Liability Insurance - ERE Code 4 UA Liability Insurance - ERE Code 4
9333 UA Liability Insurance - ERE Code 5 UA Liability Insurance - ERE Code 5
9334 UA Liability Insurance - ERE Code 7 UA Liability Insurance - ERE Code 7
9335 UA Liability Insurance - ERE Code 8 UA Liability Insurance - ERE Code 8
9336 UA Liability Insurance - ERE Code 2 UA Liability Insurance - ERE Code 2
9337 UA Liability Insurance - ERE Code 6 UA Liability Insurance - ERE Code 6
9340 FICA FICA
9341 Worker's Compensation Insurance Worker's Compensation Insurance
9342 Unemployment Insurance Unemployment Insurance
9343 Retiree Accumulated Sick Leave Liability Retiree Accumulated Sick Leave Liability
9344 Retirement, State Retirement, State
9345 Retirement, TIAA-Vested Retirement, TIAA-Vested
9346 Retirement, TIAA-Nonvested Retirement, TIAA-Nonvested
9347 Retirement, VALIC-Vested Retirement, VALIC-Vested
9348 Retirement, VALIC-Nonvested Retirement, VALIC-Nonvested
9349 Health Insurance Health Insurance
9351 Dental Insurance Dental Insurance
9352 Life Accidental Death & Disability Life Accidental Death & Disability
9353 UA Liability Insurance UA Liability Insurance
9354 Dependent Care Dependent Care
9355 Retirement Sick Pay Retirement Sick Pay
9356 Federal Thrift Savings, Employer Contributions Federal Thrift Savings, Employer Contributions
9357 Federal Retirement, Employer Contributions Federal Retirement, Employer Contributions
9358 Federal Health Insurance, Employer Contributions Federal Health Insurance, Employer Contributions
9359 Federal Life Ins, Employer Contributions Federal Life Ins, Employer Contributions
9360 RETIRE FIDELITY VEST RETIRE FIDELITY VEST
9361 RETIRE FIDELITY NONV RETIRE FIDELITY NONV
9364 Retire., Non-Qualify RETIRE NON-QUALIFIED
9366 Flex Spending - Employer Flex Spending - Employer
9368 Health Savings Account (HSA) Employer Contribution Health Savings Account (HSA) Employer Contribution
9369 Deferred Compensation-Retention Deferred Compensation-Retention
9372 Academic Health Precollect - ER Academic Health Precollect - ER
9373 Academic Dental Precollect - ER Academic Dental Precollect - ER
9374 Academic Life Precollect - ER Academic Life Precollect - ER
9375 Academic Health Savings Account (HSA) Precollect - ER Academic Health Savings Account (HSA) Precollect - ER
9376 Academic Flex Precollect Academic Flex Precollect
9377 Life Accidental Death & Disability - ERE Code 3 Life Accidental Death & Disability - ERE Code 3
9378 Life Accidental Death & Disability - ERE Code 4 Life Accidental Death & Disability - ERE Code 4
9379 Life Accidental Death & Disability - ERE Code 5 Life Accidental Death & Disability - ERE Code 5
9380 Life Accidental Death & Disability - ERE Code 7 Life Accidental Death & Disability - ERE Code 7
9383 Academic Life Precollect - ERE Code 4 Academic Life Precollect - ERE Code 4
9384 Academic Life Precollect - ERE Code 5 Academic Life Precollect - ERE Code 5
9385 Academic Life Precollect - ERE Code 7 Academic Life Precollect - ERE Code 7
Object Code Name Description
9390 Reimbursements Travel and miscellaneous expense reimbursements paid through the payroll system.

Amounts owed by the University that have not been paid. Refer to the balance sheet listing.

General Use

Object Code Name Description
9410 Accrued Salaries/Wages Payable Accrued salaries/wages payable
9420 Accrued ERE Payable Accrued employee related expenses payable
9430 Accrued Vacation Payable Accrued vacation payable
9440 Deferred Revenue Amounts received for services not completely performed or goods not yet received by the customer at the close of the accounting period. Amounts are recorded as a liability until revenue is recognized.
9443 Discount on Bonds and COPs To record discount from the sale of bonds and COPs

Department Specific

Object Code Name Description
9431 Accrued Compensated Absences Non-current - FSO Only Accrued compensated absences non-current
9441 Deferred Revenue - Short Term - FSO Only Deferred Revenue - Short Term. FSO only.
9442 Deferred Revenue - Long Term - FSO Only Deferred Revenue - Long Term. FSO only.
9444 Disc Bonds & COPs - Short Term (Plant) - FSO Only Used by plant to record the reclassification between current and non-current at year-end.
9445 Disc Bonds & COPs - Long Term (Plant) - FSO Only Used by plant to record the reclassification between current and non-current at year-end.
9446 Deferred Revenue (Plant) - FSO Only Deferred Revenue items related to Plant Funds specifically separated for reporting purposes. Points to LT-Debt rather that ST Deferred Revenue and Deposits.
9447 Deferred Revenue - Long Term - FSO Only Audit reclassification object code used by Plant Funds for the reclassification between current and non-current at year end.
Object Code Name Description
9500 Deposits Amounts on deposit with the University that may be required to be repaid in the future.
9505 Deposit - Agency Third-party payments received on behalf of the student and applied to the student’s account.
9510 ERE Variance, Faculty Regular The difference between applied and actual ERE contributions.
9511 ERE Variance, Faculty Clinical The difference between applied and actual ERE contributions.
9512 ERE Variance, Faculty Ancillary The difference between applied and actual ERE contributions.
9513 ERE Variance, Classified Staff Regular The difference between applied and actual ERE contributions.
9514 ERE Variance, Classified Staff Temporary The difference between applied and actual ERE contributions.
9515 ERE Variance, Student Employees The difference between applied and actual ERE contributions.
9516 ERE Variance, Federal Employee The difference between applied and actual ERE contributions.
9517 ERE Variance, Graduate Assistants The difference between applied and actual ERE contributions.
9518 Graduate Assistant Tuition Remission ERE Pool Records entries in the graduate assistant tuition remission ERE pool.
9519 Graduate Assistant Tuition Remission DB Records entries for the graduate assistant tuition remission direct bill.
9520 ERE Variance, Employee Full-Benefit The difference between applied and actual ERE contributions.
9530 LWOP, Retirees Clearing Amounts held for employees on leave or retired employees who wish to continue receiving benefits but are not currently receiving paychecks.
9531 HDC Offset Clearing Amounts held in a clearing account for hand-drawn checks.
9532 Direct Deposit Clearing Amounts held in a clearing account for employee direct deposits (Sure Pay).
9533 Employee Overpay Clearing Amounts paid back to the University by employees for payroll overpayments.
9534 Worker's Compensation Clearing Amounts held in a clearing account for employer's contribution for worker's compensation.
9535 Undistributed Receipts - Agency Used to temporarily record receipts until distributed to the appropriate accounts.
9536 Payroll Agency Reserve Monies held for insurance refunds and rebates returned to employees.
9537 A/P, Travel Reimbursement Monies held for expense and travel reimbursements due to employees.
9538 PSPRS Clearing Used to separately account for the employee portions of health and dental insurance which are paid by PSPRS directly to the State of Arizona.
9540 Misc. Clearing Used to temporarily record Sponsor credit card receipts until distributed to the appropriate subsidiary ledger account.
9541 Coin and Currency Clearing  
9542 Undistributed Receipts - Non Agency Used to temporarily record cash receipts until distributed to the appropriate account.
9550 Credit Card Deposits Used to temporarily record bank and credit card receipts until distributed to the appropriate account. Refer to the object code listing.
9551 Credit Card Deposits- Agency Used to temporarily record bank and credit card receipts until distributed to the appropriate account. Refer to the object code listing.
9560 Bank Deposits Used to temporarily record bank and credit card receipts until distributed to the appropriate account. Refer to the object code listing.
9561 Bank Deposits- Agency Used to temporarily record bank and credit card receipts until distributed to the appropriate account. Refer to the object code listing.

Amounts owed by the University to entities outside the University, where the due date is more than one year.

General Use

Object Code Name Description
9600 Notes Payable - One Year or More Long-term debt owed by the University in the form of a note.
9610 Capitalized Leases Payable Debt, generally paid in the form of periodic, cash payments, for the use of specific property in which ownership of the property is transferred at the end of the final lease payment and the purchase of the asset is capitalized.
9620 Bonds Payable Indentured debt incurred to finance capital facilities construction of the University.
9640 SPEED Bonds Payable State funded debt incurred to finance capital facilities construction of the University.
9711 Net Other Post Employment Benefit Obligation Net other post employment benefit obligation

Department Specific

Object Code Name Description
9601 Long Term Debt - Short Term - FSO Only Short term principal portion of long term debt. FSO only.
9602 Long Term Debt - Long Term - FSO Only Long term principal portion of long term debt. FSO only.
9650 Capital Commitments - Short Term - FSO Only Short-term portion of Plant Funds contractual capital commitments that don’t qualify as a specific debt instruments (SRB, COP, Capital Lease, etc.).
9655 Capital Commitments - Long Term - FSO Only Long-term portion of Plant Funds contractual capital commitments that don’t qualify as a specific debt instrument (SRB, COP Capital Lease, etc.).
9709 Net Pension Liability - Short Term - FSO Only Short term pension obligations.
9710 Net Pension Liability - Long Term - FSO Only Long term pension obligations.

Amounts owed to entities outside the University other than those listed above.

General Use

Object Code Name Description
9800 Other Liabilities Amounts owed to entities outside the University other than those listed above.
9810 Due to Other Funds Amounts due to an account in another fund; used in conjunction with object code 8910 Due from Other Funds.

Department Specific

Object Code Name Description
9811 Due to Endowment GI Pool- FSO Only Used by endowment accounting to record changes in the cost basis for the investment pools with the University.

Amounts of contributions that the University is required to pay as employer. Refer to the object code listing.

Object Code Name Description
9816 Retirement PSPRS - ERE Code 2 Retirement PSPRS - ERE Code 2
9817 Retirement PSPRS - ERE Code 3 Retirement PSPRS - ERE Code 3
9818 Life Accidental Death & Disability - ERE Code 2 Life Accidental Death & Disability - ERE Code 2
9819 Life Accidental Death & Disability - ERE Code 6 Life Accidental Death & Disability - ERE Code 6
9820 FICA - ERE Code 1 FICA - ERE Code 1
9821 FICA - ERE Code 3 FICA - ERE Code 3
9822 FICA - ERE Code 4 FICA - ERE Code 4
9823 FICA - ERE Code 5 FICA - ERE Code 5
9824 FICA - ERE Code 7 FICA - ERE Code 7
9825 FICA - ERE Code 8 FICA - ERE Code 8
9826 FICA - ERE Code 2 FICA - ERE Code 2
9827 FICA - ERE Code 6 FICA - ERE Code 6
9828 Worker's Comp - ERE Code 1 Worker's Comp - ERE Code 1
9829 Worker's Comp - ERE Code 3 Worker's Comp - ERE Code 3
9830 Worker's Comp - ERE Code 4 Worker's Comp - ERE Code 4
9831 Worker's Comp - ERE Code 5 Worker's Comp - ERE Code 5
9832 Worker's Comp - ERE Code 7 Worker's Comp - ERE Code 7
9833 Worker's Comp - ERE Code 8 Worker's Comp - ERE Code 8
9834 Worker's Comp - ERE Code 2 Worker's Comp - ERE Code 2
9835 Worker's Comp - ERE Code 6 Worker's Comp - ERE Code 6
9836 Unemploy Insur - ERE Code 4 Unemployment Insurance - ERE Code 4
9837 Unemploy Insur - ERE Code 5 Unemployment Insurance - ERE Code 5
9838 Unemploy Insur - ERE Code 7 Unemployment Insurance - ERE Code 7
9839 Unemploy Insur - ERE Code 2 Unemployment Insurance - ERE Code 2
9840 Unemploy Insur - ERE Code 6 Unemployment Insurance - ERE Code 6
9841 RASL - ERE Code 3 RASL - ERE Code 3
9842 RASL - ERE Code 4 RASL - ERE Code 4
9843 RASL - ERE Code 5 RASL - ERE Code 5
9844 RASL - ERE Code 7 RASL - ERE Code 7
9845 RASL - ERE Code 2 RASL - ERE Code 2
9846 RASL - ERE Code 6 RASL - ERE Code 6
9847 Retirement, State Plans - ERE Code 3 Retirement, State Plans - ERE Code 3
9848 Retirement, State Plans - ERE Code 4 Retirement, State Plans - ERE Code 4
9849 Retirement, State Plans - ERE Code 5 Retirement, State Plans - ERE Code 5
9850 Retirement, State Plans - ERE Code 7 Retirement, State Plans - ERE Code 7
9851 Retirement, State Plans - ERE Code 2 Retirement, State Plans - ERE Code 2
9852 Retirement PSPRS - ERE Code 4 Retirement PSPRS - ERE Code 4
9853 Retirement, TIAA-Vested - ERE Code 4 Retirement, TIAA-Vested - ERE Code 4
9854 Retirement, TIAA-Vested - ERE Code 5 Retirement, TIAA-Vested - ERE Code 5
9855 Retirement, TIAA-Vested - ERE Code 7 Retirement, TIAA-Vested - ERE Code 7
9856 Retirement, TIAA-Nonvested - ERE Code 4 Retirement, TIAA-Nonvested - ERE Code 4
9857 Retirement, TIAA-Nonvested - ERE Code 5 Retirement, TIAA-Nonvested - ERE Code 5
9858 Retirement, TIAA-Nonvested - ERE Code 7 Retirement, TIAA-Nonvested - ERE Code 7
9859 Retirement, VALIC-Vested - ERE Code 4 Retirement, VALIC-Vested - ERE Code 4
9860 Retirement, VALIC-Vested - ERE Code 5 Retirement, VALIC-Vested - ERE Code 5
9862 Retirement, VALIC-Nonvested - ERE Code 4 Retirement, VALIC-Nonvested - ERE Code 4
9863 Retirement, VALIC-Nonvested - ERE Code 5 Retirement, VALIC-Nonvested - ERE Code 5
9865 Retirement Fidelity-Vested - ERE Code 4 Retirement Fidelity-Vested - ERE Code 4
9866 Retirement Fidelity-Vested - ERE Code 5 Retirement Fidelity-Vested - ERE Code 5
9867 Retirement Fidelity-Vested - ERE Code 7 Retirement Fidelity-Vested - ERE Code 7
9868 Retirement Fidelity-Nonvested - ERE Code 4 Retirement Fidelity-Nonvested - ERE Code 4
9869 Retirement Fidelity-Nonvested - ERE Code 5 Retirement Fidelity-Nonvested - ERE Code 5
9870 Retirement Fidelity-Nonvested - ERE Code 7 Retirement Fidelity-Nonvested - ERE Code 7
9871 Retirement PSPRS - ERE Code 5 Retirement PSPRS - ERE Code 5
9872 Retirement PSPRS - ERE Code 7 Retirement PSPRS - ERE Code 7
9873 Retire Non-Qualify (Pres Def Comp) - ERE Code 4 Retire Non-Qualify (Pres Def Comp) - ERE Code 4
9874 Health Insurance - ERE Code 3 Health Insurance - ERE Code 3
9875 Health Insurance - ERE Code 4 Health Insurance - ERE Code 4
9876 Health Insurance - ERE Code 5 Health Insurance - ERE Code 5
9877 Health Insurance - ERE Code 7 Health Insurance - ERE Code 7
9878 Health Insurance - ERE Code 8 Health Insurance - ERE Code 8
9879 Health Insurance - ERE Code 2 Health Insurance - ERE Code 2
9880 Health Insurance - ERE Code 6 Health Insurance - ERE Code 6
9881 Health Savings Account (HSA) - ERE Code 2 Health Savings Account (HSA) - ERE Code 2
9882 Academic Health Precollect - ERE Code 4 Academic Health Precollect - ERE Code 4
9883 Academic Health Precollect - ERE Code 5 Academic Health Precollect - ERE Code 5
9884 Academic Health Precollect - ERE Code 7 Academic Health Precollect - ERE Code 7
9885 Health Savings Account (HAS) - ERE Code 4 Health Savings Account (HAS) - ERE Code 4
9886 Health Savings Account (HAS) - ERE Code 5 Health Savings Account (HAS) - ERE Code 5
9887 Health Savings Account (HAS) - ERE Code 7 Health Savings Account (HAS) - ERE Code 7
9888 Academic Health Savings Account (HAS) Precollect - ERE Code 4 Academic Health Savings Account (HAS) Precollect - ERE Code 4
9889 Academic Health Savings Account (HAS) Precollect - ERE Code 5 Academic Health Savings Account (HAS) Precollect - ERE Code 5
9890 Academic Health Savings Account (HAS) Precollect - ERE Code 7 Academic Health Savings Account (HAS) Precollect - ERE Code 7
9891 Dental Insurance - ERE Code 3 Dental Insurance - ERE Code 3
9892 Dental Insurance - ERE Code 4 Dental Insurance - ERE Code 4
9893 Dental Insurance - ERE Code 5 Dental Insurance - ERE Code 5
9894 Dental Insurance - ERE Code 7 Dental Insurance - ERE Code 7
9895 Dental Insurance - ERE Code 2 Dental Insurance - ERE Code 2
9896 Dental Insurance - ERE Code 6 Dental Insurance - ERE Code 6
9897 Academic Dental Precollect - ERE Code 4 Academic Dental Precollect - ERE Code 4
9898 Academic Dental Precollect - ERE Code 5 Academic Dental Precollect - ERE Code 5
9899 Academic Dental Precollect - ERE Code 7 Academic Dental Precollect - ERE Code 7

Deferred inflows of resources are the acquisition of the University’s net position that are applicable to a future reporting period.

Object Code Name Description
9970 Deferred Inflow of Resources Related to Pension Deferred inflow of resources related to pension
9980 Deferred Gain on Refunding (Plant Funds) Deferred gain on the refunding of debt
9985 Other Deferred Inflows of Resources Other Deferred Inflows of Resources

Fund Balances

The equity of an account or the portion of assets available for use without incurring additional liabilities. Fund Balance is calculated as the difference between assets and liabilities.

Object Code Name Description
9900 Fund Balance The equity of an account or the portion of assets available for use without incurring additional liabilities. Fund Balance is calculated as the difference between assets and liabilities.
9910 Encumbrance-Preliminary-Reserve O/S Order The fund balance of an account's pre-encumbrances.
9920 Encumbrance-External-Reserve O/S Order The fund balance of an account's external or purchase order encumbrances
9930 Encumbrance-Internal-Reserve O/S Order The fund balance of an account's internal or payroll encumbrances.
9940 Encumbrance-Cost Share-Reserve O/S Order The fund balance of an account's cost share encumbrances.
9960 Capital Asset Generated Offset Capital asset auto generated offset no posting