Revenue Object Codes

Appropriations

Object Code Name Description
0010 State Appropriation Monies assigned to the University.
0011 State Capital Appropriation Monies assigned to the University.
0015 State Sales Tax TRIF Specific state revenue stream assigned to the University.
0016 State Excise Tax Specific state revenue stream assigned to the University.
0018 State Lottery Allocation Specific state revenue stream assigned to the University.
0019 AZ Lottery Allocation - Capital Commitment Specific state revenue stream assigned to the University.
0020 Federal Appropriation - Non Operating Monies assigned to the University.
0021 County Appropriations - Non Operating Monies assigned to the University.
0026 Build America Bonds - Fed Int Subsidy Monies assigned to the University.

Tuition and Fees

Object Code Name Description
0030 1st Period (Fall) Undergraduate Resident Tuition Fees for enrollment in resident undergraduate classes at the University in the fall semester. The amount of the fee is contingent upon the number of units taken by the student.
0031 1st Period (Fall) Graduate Resident Tuition Fees for enrollment in resident graduate classes at the University in the fall semester. The amount of the fee is contingent upon the number of units taken by the student.
0039 Scholarship Allowance and Discount for Tuition and Fees Year-end scholarship allowances and discounts.
0040 2nd Period (Spring) Undergraduate Resident Tuition Fees for enrollment in resident undergraduate classes at the University in the spring semester. The amount of the fee is contingent upon the number of units taken by the student.
0041 2nd Period (Spring) Graduate Resident Tuition Fees for enrollment in resident graduate classes at the University in the fall semester. The amount of the fee is contingent upon the number of units taken by the student.
0050 Other Period - Resident Tuition Fees for enrollment in resident classes at the University in semesters other than those covered in 0030 - 0089. The amount of the fee is contingent upon the number of units taken by the student and his/her residency status.
0051 Winter Resident Undergraduate Tuition Fees for enrollment in resident undergraduate classes at the University in the winter semester. The amount of the fee is contingent upon the number of units taken by the student and his/her residency status.
0052 Winter Resident Graduate Tuition Fees for enrollment in resident graduate classes at the University in the winter semester. The amount of the fee is contingent upon the number of units taken by the student.
0053 Summer Resident Undergraduate Tuition Fees for enrollment in resident undergraduate classes at the University in the summer semester. The amount of the fee is contingent upon the number of units taken by the student.
0054 Summer Resident Graduate Tuition Fees for enrollment in resident graduate classes at the University in the summer semester. The amount of the fee is contingent upon the number of units taken by the student.
0060 1st Period Nonresident Undergraduate Tuition Fees for enrollment in nonresident undergraduate classes at the University in the fall semester. The amount of the fee is contingent upon the number of units taken by the student.
0061 1st Period Nonresident Graduate Tuition Fees for enrollment in nonresident graduate classes at the University in the fall semester. The amount of the fee is contingent upon the number of units taken by the student.
0070 2nd Period Nonresident Undergraduate Tuition Fees for enrollment in nonresident undergraduate classes at the University in the spring semester. The amount of the fee is contingent upon the number of units taken by the student.
0071 2nd Period Nonresident Graduate Tuition Fees for enrollment in nonresident graduate classes at the University in the fall semester. The amount of the fee is contingent upon the number of units taken by the student.
0080 Other Period Nonresident Tuition Fees for enrollment in nonresident classes at the University in semesters other than those covered in 0030 - 0089. The amount of the fee is contingent upon the number of units taken by the student and his/her residency status.
0081 Winter Nonresident Undergraduate Tuition Fees for enrollment in nonresident undergraduate classes at the University in the winter semester. The amount of the fee is contingent upon the number of units taken by the student and his/her residency status.
0082 Winter Nonresident Graduate Tuition Fees for enrollment in nonresident graduate classes at the University in the winter semester. The amount of the fee is contingent upon the number of units taken by the student.
0083 Summer Nonresident Undergraduate Tuition Fees for enrollment in nonresident undergraduate classes at the University in the summer semester. The amount of the fee is contingent upon the number of units taken by the student.
0084 Summer Nonresident Graduate Tuition Fees for enrollment in nonresident graduate classes at the University in the summer semester. The amount of the fee is contingent upon the number of units taken by the student.
0085 Undergraduate Online Fees for enrollment in undergraduate online classes at the University. The amount of the fee is contingent upon the number of units taken by the student and their residency status.
0086 Graduate Online Fees for enrollment in graduate online classes at the University. The amount of the fee is contingent upon the number of units taken by the student and their residency status.
0087 Graduate Distribute Education Fees for enrollment in classes at the University. The amount of the fee is contingent upon the number of units taken by the student and their residency status.
0088 Undergraduate Distributed Education Fees for enrollment in classes at the University. The amount of the fee is contingent upon the number of units taken by the student and their residency status.
0089 Law - Flat Fee Programs Fees for enrollment in specific law classes at the University.
Object Code Name Description
0090 Law - Special Tuition Registration fees paid, in addition to the base registration fee, by students enrolled in law programs.
0091 Family Studies -Special Tuition - Undergraduate Registration fees paid, in addition to the base registration fee, by students enrolled in undergraduate family studies programs.
0092 Retailing & Consumer Science-Special Tuition-Undergraduate Registration fees paid, in addition to the base registration fee, by students enrolled in undergraduate retailing and consumer science programs.
0093 Geography and Development - Special Tuition - Undergraduate Registration fees paid, in addition to the base registration fee, by students enrolled in undergraduate geography and development programs.
0094 Geography -Geographical Info Systems Tech Special Tuition - Graduate Registration fees paid, in addition to the base registration fee, by students enrolled in graduate geography programs.
0095 Arch and Landscape Arch - Graduate Registration fees paid, in addition to the base registration fee, by students enrolled in graduate architecture programs.
0096 Program Fee - Undergraduate Registration fees paid, in addition to the base registration fee, by students enrolled in specific undergraduate degree and certificate programs other than those covered in 0090-0137 .
0097 Program Fee - Graduate Registration fees paid, in addition to the base registration fee, by students enrolled in specific graduate degree and certificate programs other than those covered in 0090-0137 .
0098 Differential Tuition - Undergraduate Registration fees paid, in addition to the base registration fee, by students enrolled in undergraduate programs.
0099 Differential Tuition - Graduate Registration fees paid, in addition to the base registration fee, by students enrolled in graduate programs.
0100 Pharmacy - Special Tuition Registration fees paid, in addition to the base registration fee, by students enrolled in pharmacy programs.
0101 Honors Program Fee - Undergraduate Registration fees paid, in addition to the base registration fee, by students enrolled in honors undergraduate programs.
0105 Public Health Special Tuition- Graduate Registration fees paid, in addition to the base registration fee, by students enrolled in public health graduate programs.
0106 Public Health - Special Tuition - Undergraduate Registration fees paid, in addition to the base registration fee, by students enrolled in public health undergraduate programs.
0108 Fine Arts - Special Tuition - Graduate Registration fees paid, in addition to the base registration fee, by students enrolled in fine arts graduate programs.
0109 Fine Arts - Special Tuition - Undergraduate Registration fees paid, in addition to the base registration fee, by students enrolled in fine arts undergraduate programs.
0110 Eller Master's Program Fee Registration fees paid, in addition to the base registration fee, by students enrolled in Eller's masters programs.
0111 SIRLS-Graduate Special Tuition Registration fees paid, in addition to the base registration fee, by students enrolled in SIRLS graduate programs.
0112 Course Material Opt Out Registration fees paid, in addition to the base registration fee, by students who opt out of course material cost.
0115 School of Planning Special Tuition Registration fees paid, in addition to the base registration fee, by students enrolled in School of Planning programs.
0116 SGAPP- Special Tuition-Master of Public Admin Registration fees paid, in addition to the base registration fee, by students enrolled in SGAPP Masters of Public Administration programs.
0117 SGAPP- Special Tuition - Undergraduate Registration fees paid, in addition to the base registration fee, by students enrolled in SGAPP undergraduate programs.
0118 Philosophy, Politics, Economics and Law -Special Tuition - Undergraduate Registration fees paid, in addition to the base registration fee, by students enrolled in philosophy, politics, economics, and law undergraduate programs.
0119 Human Language Technology - Special Tuition - Graduate Registration fees paid, in addition to the base registration fee, by students enrolled in human language technology graduate programs.
0120 Nursing Special Tuition - Graduate Registration fees paid, in addition to the base registration fee, by students enrolled in nursing graduate programs.
0122 Nursing Special Tuition - Undergraduate Registration fees paid, in addition to the base registration fee, by students enrolled in nursing undergraduate programs.
0123 Nursing Special Tuition - Accelerated Bachelor of Science in Nursing Registration fees paid, in addition to the base registration fee, by students enrolled in the accelerated Bachelors of Science in Nursing program.
0129 Eller Pre-Business Program Fees Registration fees paid, in addition to the base registration fee, by students enrolled in Eller pre-business programs.
0130 Eller UG Differential Tuition Registration fees paid, in addition to the base registration fee, by students enrolled in Eller undergraduate programs.
0131 Arch and Landscape Arch - Undergraduate Registration fees paid, in addition to the base registration fee, by students enrolled in architecture and landscape architecture programs.
0132 Engineering Special Tuition - Undergraduate Registration fees paid, in addition to the base registration fee, by students enrolled in engineering undergraduate programs.
0133 Engineering Special Tuition - Graduate Registration fees paid, in addition to the base registration fee, by students enrolled in engineering graduate programs.
0134 Journalism Special Tuition - Graduate Registration fees paid, in addition to the base registration fee, by students enrolled in journalism graduate programs.
0135 Journalism Special Tuition - Undergraduate Registration fees paid, in addition to the base registration fee, by students enrolled in journalism undergraduate programs.
0136 MIS Special Tuition - Graduate Registration fees paid, in addition to the base registration fee, by students enrolled in MIS graduate programs.
0137 Engineering Special Tuition - Lower Div Registration fees paid, in addition to the base registration fee, by students enrolled in engineering lower division programs.
Object Code Name Description
0140 Correspondence & Extension Fees for registration in a University-sponsored correspondence course, extended day (late afternoon, evening or weekend time frame) course or distance course. Includes courses which may be used for credit towards a degree or certification
0141 Distance Learning Fees for registration in a University-sponsored correspondence course, extended day (late afternoon, evening or weekend time frame) course or distance course. Includes courses which may be used for credit towards a degree or certification
0142 Credit Outreach Fees for registration in a University-sponsored correspondence course, extended day (late afternoon, evening or weekend time frame) course or distance course. Includes courses which may be used for credit towards a degree or certification
0143 Op Sciences Distance Learning Fees for registration in a University-sponsored correspondence course, extended day (late afternoon, evening or weekend time frame) course or distance course. Includes courses which may be used for credit towards a degree or certification
0145 Eller Evening MBA Fees for registration in a University-sponsored correspondence course, extended day (late afternoon, evening or weekend time frame) course or distance course. Includes courses which may be used for credit towards a degree or certification
0146 Correspondence & Extension - Internal To be used on Internal Billing documents when these fees are being paid by a department instead of an individual.
0147 Distance Learning - Internal To be used on Internal Billing documents when these fees are being paid by a department instead of an individual.

General Use

Object Code Name Description
0160 Admission Application Fees for processing application forms for admittance to the University.
0161 Admission Application - Internal Fees for processing application forms for admittance to the University when a department is paying the fee rather than an individual using an Internal Billing (IB) document.
0170 Special Exam Fees charged for all special examinations for credit, and examinations administered under the College Level Examination Program (CLEP), which include Subject and General examinations.
0171 Special Exam - Internal Fees charged for all special examinations for credit and examinations administered under the College Level Examination Program (CLEP) used on Internal Billing (IB) documents when a department is paying the fee instead of an individual.
0180 Late Registration Fee A late payment fee assessed on students registering and paying fees after a stated registration date deadline.
0200 Music Fees Fees for weekly private lessons required of music majors (but not necessarily restricted to music majors) in applied fields of piano, organ, voice, band, or orchestral instrument.
0210 College/Course Fee Fees for special services or materials used in a class. Examples include art materials used in an art class or cost of a field trip for a geology class.
0211 College/Course Fee - Internal Fees for special services or materials used in a class when a department is paying the fee instead of an individual using an Internal Billing (IB) document.
0230 Graduation Fees Fees required for all degree candidates at the time a candidate files an application for "degree candidacy" which initiates an official check of remaining degree requirements.
0240 Transcripts Fees paid by students requesting copies of course work taken while attending the University, or another academic institution for which the University has records.
0241 Transcripts - Internal Fees paid for requesting copies of course work taken while attending the University or another academic institution for which the University has records when a department is paying the fee instead of an individual using an Internal Billing (IB) document.
0251 Outreach Col Revenue - For Credit - Tuition Allocation of revenues for distribution of Outreach for Credit tuition revenues.
0252 Outreach Col Revenue - For Credit - Differential Allocation of revenues for distribution of Outreach for Credit differential tuition revenues.
0253 Summer Session Revenue Distributed Allocation of revenues for distribution of Summer and Winter Session revenues.
0254 Outreach Col Revenue - For Credit - Program Fee Allocation of program fees of Outreach for Credit revenues.
0255 Online Distribution Allocation of revenues for distribution of online tuition revenues.
0256 Distributed Education Used to distribute tuition revenue relating to Online, Distance, International and other AISS classes.
0260 Library Fines Fees for late book returns, damaged books/materials or book/materials replacements.
0280 Student Fees - Other Fees for all other student charges not specifically listed above. Examples include cap and gown fees, processing thesis fees and student teaching fees.
0281 Student Fees - Other Internal Fees for all other student charges not specifically listed above used on Internal Billing (IB) documents when a department is paying the fee instead of an individual.

Department Specific

Object Code Name Description
0155 Uncollectible - Tuition and Fees - FSO Only Contra revenue object code used to write off uncollectible tuition and fees.
0250 Retained Fees Allocated Revenue - FSO Only Allocation of revenues to the student fee allocation account, within the designated fund, for ultimate distribution to local accounts for the purpose of defraying costs of student activities (See object code 0270 – 0272).
0270 Student Fee Allocation - AHSC - FSO Only Allocation of state revenues to AHSC accounts for the purpose of defraying costs of student related services and facilities. The student fee allocation is distributed to AHSC once per semester unless adjustments need to be made.
0271 Student Fee Allocation - UAS - FSO Only Allocation of state revenues to UA South accounts for the purpose of defraying costs of student related services and facilities. The student fee allocation is distributed to UA South once per semester unless adjustments need to be made.
0272 Student Fee Allocation - AG - FSO Only Allocation of state revenues to Agriculture and Life Sciences (AG) accounts for the purpose of defraying costs of student related services and facilities. The student fee allocation is distributed to AG once per semester unless adjustments need to be made.
0282 AFAT Fees - Endowments - FSO Only Student fees paid to support the Arizona Financial Aid Trust (AFAT).
0285 Revenue Allocations - FSO Only This object code is used for budgetary purposes only. It is the consolidation level where budget for allocated revenues is loaded. No actual revenues should post to this object code. Actual revenues will be recorded in revenue distribution object codes (0251, 0252, 0253, 0254, 0255, 0711, and 0951).

Grants, Contracts, Gifts

General Use

Object Code Name Description
0300 Federal Grants and Contracts - Operating Monies received from federal sources that may only be used as specified in the grant or contract (for example, for research purposes or special programs).
0310 State Grants and Contracts - Operating Monies received from state sources that may only be used as specified in the grant or contract (for example, for research purposes or special programs).
0320 Local Grants and Contracts - Operating Monies received from local sources that may only be used as specified in the grant or contract (for example, for research purposes or special programs).
0330 Private Grants and Contracts - Operating Monies received from private sources that may only be used as specified in the grant or contract (for example, for research purposes or special programs).
0340 Foreign Grants and Contracts- Operating Monies received from foreign sources that may only be used as specified in the grant or contract (for example, for research purposes or special programs).
0342 Foreign Grants and Contracts - Non Operating Monies received from foreign sources that may only be used as specified in the grant or contract (for example, for research purposes or special programs).
0344 Foreign Grants and Contracts - Internal Monies received from foreign sources that may only be used as specified in the grant or contract (for example, for research purposes or special programs).
0345 Refunds to Grantors Monies received from various sources that may only be used as specified in the grant or contract (for example, for research purposes or special programs).
0347 Private Contract Payroll Reimbursements Monies received from private sources that may only be used as specified in the grant or contract for payroll reimbursements (for example, for research purposes or special programs).

Department Specific

Object Code Name Description
0301 YE Revenue Accrual, Federal G&C - FSO Only Year-end accruals of Federal Grants and Contracts revenues. Sponsored Projects and FSO only.
0302 Federal Grants and Contracts Internal - Sponsored Projects and FSO Only Object code used to internally reclass federal grants and contracts fixed price revenues. Sponsored Projects and FSO only.
0303 Federal Grants & Contracts Non Operating - Sponsored Projects and FSO Only Non operating revenues from federal grants and contracts. Sponsored Projects and FSO only.
0311 YE Revenue Accrual, State G&C - FSO Only Year-end accruals of state grants and contracts revenues. Sponsored Projects and FSO only.
0312 State Grants and Contracts-Non Operating - FSO Only Non operating revenues from state grants and contracts. Sponsored Projects and FSO only.
0315 State Grants and Contracts-Internal - Sponsored Projects and FSO only Object code used to internally reclass state grants and contracts fixed price revenue. Sponsored Projects and FSO only.
0321 YE Revenue Accrual, Local G&C - FSO Only Year-end accruals of local grants and contracts revenues. Sponsored Projects and FSO only.
0322 Local Grants and Contracts-Non Operating - FSO Only Non operating revenues from local grants and contracts for capital purposes. Sponsored Projects and FSO only.
0323 Local Grants and Contracts-Capital - Sponsored Projects and FSO only Revenues from local grants and contracts for capital purposes. Sponsored Projects and FSO only.
0325 Local Grants and Contracts-Internal - Sponsored Projects and FSO only Object code used to internally reclass local grants and contracts fixed price revenue. Sponsored Projects and FSO only.
0331 YE Revenue Accrual, Private G&C - FSO Only Year-end accruals of private grants and contracts revenues. Sponsored Projects and FSO only.
0332 Private Grants and Contracts - Non Operating - FSO Only Non operating revenues from private grants and contracts. Sponsored Projects and FSO only.
0335 Private Grants and Contracts-Internal - Sponsored Projects and FSO only Object code used to internally reclass private grants and contracts fixed price revenues. Sponsored Projects and FSO only.
0341 YE Revenue Accrual/Foreign G&C - FSO Only Year-end accruals of foreign grants and contracts revenues. Sponsored Projects and FSO only.

General Use

Object Code Name Description
0350 Gifts - Business Donations from businesses.
0351 Gifts - Business - Capital Donations from businesses for capital purposes.
0352 Gifts - Business - Endowments Donations from businesses for endowments.
0360 Gifts - U of A Foundation U of A Foundation gift transfers.
0361 Gifts - U of A Foundation-Capital U of A Foundation gift transfers for capital purposes.
0362 Gifts - U of A Foundation-Endowments U of A Foundation endowment transfers.
0370 Gifts - Individuals Donations from individuals.
0371 Gifts - Individuals-Capital Donations from individuals for capital purposes
0372 Gifts - Individuals-Endowments Donations from individuals for endowments.
0375 Gifts - Alumni Donations from Alumni.
0380 Gifts - Other Organizations Donations from other organizations.
0381 Gifts - Other Organizations-Capital Donations from other organizations for capital purposes.
0382 Gifts - Other Organizations-Endowments Donations from other organizations for endowments.

Department Specific

Object Code Name Description
0385 Capital Grants, Gifts & Convey - Non Cash - FSO Only Capital items received by the University that are considered non-cash in nature. FSO only.

Sales and Services

Codes 0400-0585 are used for revenues received from the sale of goods. The following are general guidelines in selecting the proper object code (see section 8.11, Sales Tax, for a detailed discussion of sales tax issues and instructions for selecting the proper object code):

  1. If your unit collects sales tax when the item is sold, you do not pay sales tax when you purchase the items for resale. Your unit may use the following revenue object codes: Revenue object codes from 0400 to 0530 (to record the sale of the goods); and sales tax may be collected in one of two ways. A) Tax Included: The sales tax is included in the marked selling price. B) Tax Added: The sales tax can be added separately to the marked selling price.
  2. If your unit does not collect sales tax when an item is sold internally, you must pay sales tax when you purchase the items for resale. Your unit must use object code 0550, Sales - Tax Paid - Internal.

General Use

Object Code Name Description
0390 Sales & Services - Budget This object code is used for budgetary purposes only. It is the consolidation level where budget for Sales and Service revenues are loaded. No actual expenses should post to this object code. Actual expenses will be recorded in the object codes listed below.
0400 Sales Tax Added Revenue from the sale of goods in which sales tax is shown on the applicable invoice as an addition to the sales price. Use this object code only to record the revenue from the sale. Use the object code 0570, Sales Tax Collected, to record sales tax added to an external sale.
0410 Sales Tax Added - Internal Revenue for the sale of goods to another University department in which sales tax is show on the applicable invoice as an addition to the sales price used on the Internal Billing (IB) document. Use the object code 0579, Sales Tax Collected - Internal to record sales tax added to a sale to another University department.
0420 Sales - To US Government - Tax Added Revenue from the sale of goods to the US government in which sales tax of items is collected by the University at the time of sale (the sales tax is shown on the applicable invoice as an addition to the sales price). Use this object code only to record the revenue from the sale. Use the object code 0570, Sales Tax Collected, to record related sales tax added.
0450 Sales Tax Included Revenue from the sale of goods in which sales tax is included in the marked sales price.
0460 Sales Tax Included - Internal Revenue from the sale of goods to another University department in which sales tax is included in the marked sales price used on the Internal Billing (IB) document.
0500 Sales - Nontaxable - Resale Revenue from the sale of goods which were purchased for resale and are nontaxable.
0501 Sales Nontaxable - Resale - Internal Revenue from the sale of goods when the sale is made to another University department using the Internal Billing (IB) document.
0510 Sales - Nontaxable - Labor Revenue earned for services such as assembly or installation of special equipment performed by University personnel in connection with sale of said equipment. In order for this labor to be nontaxable, it must be separately identified on the invoice.
0511 Sales Nontaxable - Labor- Internal Revenue earned for services when the sale is made to another University department using the Internal Billing (IB) document.
0520 Sales - Nontaxable - Hospitals Revenue from the sale of goods to hospitals (nontaxable).
0530 Sales - Nontaxable - Out of State Revenue from the sale of goods to out-of- state vendors (nontaxable).
0540 Sales - Nontaxable - Tax Exempt Revenue from the sale of goods that are sales tax exempt under Arizona statute.
0541 Sales Nontaxable - Tax Exempt - Internal Revenue from the sale of goods that are sales tax exempt under the Arizona statute when the sale is made to another University department. Sale should be made using the Interdepartmental Billing (IB) document.
0550 Sales - Tax Paid - Internal Revenues from interdepartmental sales in which sales tax was paid by the University at the time of purchase on the goods purchased for resale. Use the object code 5810, Resale Supplies - Tax Paid @ Purchase to record the purchase expense.
0570 Sales - Tax Collected Record the sales tax collected at the time of sale on resale goods. Do not use in conjunction with object codes 0450 and 0460, Sales Tax Included. For these object codes, the sales tax is included and is recorded along with the revenue earned.
0575 Sales Tax Collected - Out of State Record the sales tax collected at the time of sale on sales made out of state. Use of this object code would require a temporary out of state license, do not use unless instructed by FSO.
0579 Sales-Tax Collected - Internal Record the sales tax collected at the time of sale on resale goods when the sale is made to another University department using an Interdepartmental Billing (IB) document.
0600 Services Revenue earned from the performance of services.
0610 Admission & Ticket Sales - Nontaxable Revenues from the sale of tickets to athletic, entertainment, or social events.
0615 Admission & Ticket Sales - Nontaxable - Internal Revenues from the sale of tickets to athletic, entertainment or social events sold to another University department using an Internal Billing (IB) document.
0616 Services - Internal Revenue earned from the performance of services sold to another University department using an Internal Billing (IB) document.
0618 Service Center Cost Recovery - Service Center Only Transfer of service revenue collected on external service center account. This object code will be used by the internal service center account to collect the approved internal service rate. Object code 4218 must be used as the offset entry to record the transfer.
0620 Commissions & Royalties Revenues earned from commissions and royalties of University produced products (such as books, film productions and logo rights).
0625 Commissions & Royalties - Internal Revenues earned from commissions and royalties of University produced products to another University department using the Internal Billing (IB) document.
0640 Farm Sales - Nontaxable Revenues from the sale of farm produce (for example, hay or cotton).
0641 Farm Sales - Nontaxable - Internal Revenues from the sale of farm produce (for example, hay or cotton) sold to another University department using an Internal Billing (IB) document.
0650 Food Sales - Nontaxable Revenues from the sale of food used for human consumption.
0655 Food Sales - Nontaxable - Internal Revenues from the sale of food used for human consumption to another University department using an Internal Billing (IB) document.
0660 Guarantees Revenues resulting from a contractual agreement in which a party external to the University guarantees payment of a base amount of money in exchange for exclusive rights to use University facilities or market University "products". Examples include broadcasting of athletic events on local or national television, and concerts performed at the University stadium.
0670 Licenses, Fees, Fines Revenues from licenses, fees, and fines.
0676 Unrelated Business Income Fees To record fee revenues identified by FSO as unrelated to the University's primary mission and therefore subject to Unrelated Business Income Tax.
0677 Hall Council Damage Fees Used by Residence Life to record fees received to pay for damages to or losses of supplies and amenities purchased by the Residence Hall Council.
0678 Conduct Fees Used by Residence Life to record fees charged to students for residence hall conduct violations.
0679 Licenses, Fees, and Fines - Internal Revenues from licenses, fees and fines received from another University department using an Internal Billing (IB) document.
0680 Program & Advertising - Nontaxable Revenues from the sale of athletic programs and advertising space in athletic programs and the student newspaper.
0681 Program & Advertising - Nontaxable - Internal Revenues from the sale of athletic programs and advertising space in athletic programs and the student newspaper sold to another University department using an Internal Billing (IB) document.
0690 Rentals - Nontaxable - External Revenues from rentals (nontaxable).
0691 Summer Session Rental Income Revenues from summer term residence hall rentals (nontaxable).
0692 Conference Service Rental Revenue Revenues from conference services to groups or individuals (nontaxable).
0694 Conference Service Rental Revenue - Internal Revenues from conference services to groups or individuals (nontaxable) from another University department using Internal Billing (IB) document.
0695 Rentals - Nontaxable - Internal Revenues from rentals (nontaxable) from another University department using an Internal Billing (IB) document.
0710 Seminars & Conferences Revenues from seminars and conferences sponsored by the University.
0711 AISS Revenue - Non Credit Revenues from non credit classes in the Outreach College
0715 Seminars & Conferences - Internal Revenues from seminars and conferences sponsored by the University from another University department using an Internal Billing (IB) document.
0720 Textbooks - Nontaxable Revenue from the sale of textbooks required for course work by the teaching professor. If the textbook is not required reading, this object code cannot be used.
0749 Discounts on Sales and Services Contra revenue object code used to record discounts given to customers on sales and services.

Department Specific

Object Code Name Description
0580 Sales Tax Distribution - FSO Only Used for sales tax distribution.
0581 Sales Tax, Consignment - FSO Only Used to record sales tax related to consignment sales.
0582 Sales Tax Consignment - Internal - FSO Only Used to record sales tax related to consignment sales made to another University department using an Interdepartmental Billing (IB) document.
0585 Sales Tax Distribution - Internal - FSO Only Used for sales tax distribution on sales to another University department using an Internal Billing (IB) document.
0621 Commissions & Royalties - Patent Transfers - OTT Only Revenues earned from commissions, royalties and patents of University produced products (such as books, film productions and logo rights) processed through the Office of Technology Transfer.
0693 Scholarship Allowance and Discount for Auxiliary Funds - FSO Only Used to record scholarship allowance and discount as a contra-account to operating revenues-auxiliaries.
0745 Uncollectible - Sales and Services - FSO Only Contra revenue object code used to write off uncollectible sales and service related balances.

Investment Income

Income earned and recognized from investments, including income related to endowment royalties and endowment rental income.

General Use

Object Code Name Description
0756 Premium/Discount - Endowment Amortization related to endowment investments

Department Specific

Object Code Name Description
0630 Royalties - FSO Only Royalties income from bequested investments
0696 Rental Income - FSO Only Rental income derived from rental activity
0750 Investment Income - FSO Only Earned income related to investments
0751 Investment Income - Internal Loans - FSO Only Internal Loans within the University as an institution
0752 Interest Income - FSO Only Income, earmarked as interest revenue, that is earned and recognized from business activities
0753 Dividends - FSO Only Income, earmarked as dividend revenue, that is earned and recognized from business activities
0754 Interest - Student Loans - FSO Only Student loan interest payments
0755 Premium/Discount - FSO Only Amortization related to operating fund investments
0760 Realized Investment Gain - FSO Only Recognized gains or losses on the sale of investments.
0761 Unrealized Investment Gain - FSO Only Unrealized gains or losses on investments.
0762 Change in Endowment Value - FSO Only Used by endowment accounting to record the change in fair value of the endowment on a monthly basis.
0770 Investment Income Allocation - FSO Only Income earned and recognized where several accounts were pooled to form the investment, and the resulting income is consequently allocated to each.
0780 Separately (SEP) Held Endowment Income Allocation - FSO Only Income resulting from endowment monies where the income is specifically earmarked for special allocation.
0781 End Management Cost Dist - FSO Only Used to distribute management fee costs associated with endowments.
0782 GI Pool Endowment Income Allocation - FSO Only Used to distribute earnings payout from endowments.
0783 Investment Management Fees - FSO Only Used to assign management fee costs associated with endowments.

Miscellaneous Income

General Use

Object Code Name Description
0800 Insurance Recovery Income resulting from an insurance recovery for NON-Capital asset related losses. This includes the University Owned assets (A-Tags & N-Tags-Asset Status of ‘N’), and Sponsored Owned assets (S-Tags-Asset Status of ‘F’). Note: use 0820-Capital Asset Disposal Proceeds for insurance recovery income received from the loss of ALL Capital assets.
0820 Capital Asset Disposal Proceeds Income resulting from the sale or disposal of Capital assets (and related insurance recovery) such as land, buildings, equipment, etc. This includes University Owned assets (A-Tags & F-Tags Asset Status of ‘A’/’L’), and Sponsored Owned assets (D-Tags, F-Tags & S-Tags Asset Status of ‘F’). Note: use only with the approval of Risk Management, Surplus Property, Space Management or FSO-Capital Finance (Plant Funds or Property Management).
0830 Witness & Jury Duty Revenue received from an employee engaged in witness or jury duty. The employee must sign over the per diem jury duty compensation to the University to receive his or her regular pay check. The employee does not need to sign over travel or other incidental compensation received in relation to the jury duty. Refer to section 8.10 for additional instructions.
0930 Voluntary Transfer In A discretionary transfer of money from one account to another. Used with the transfer object code 7930.
0931 Internal Loan Principal A discretionary transfer of money to record the principal balance of approved internal loans (typically within the Plant Funds group) and the principal payments made by the department responsible for the loan repayment. For use as approved by FSO.
0932 Budget Adjustment Income Transfer Object code used by the UAccess Financials system to transfer funds when budget is transferred from one budgeted account to another budgeted account. This object code should not be used on UAccess Financials E-Docs.
0936 Miscellaneous Income - Internal Used when revenues are being received for sales to other University departments on an Internal Billing (IB) document.
0939 Transfers In/Allocations Transfer object code used to record an allocation of cash resources between same department accounts. Used with the transfer object code 7939.
0940 Miscellaneous Income - Other Used when income is received from an external source.
0941 Miscellaneous Investment Income Income related to investment use received from sources other than those described above.
0950 Indirect Cost Recovery - Sponsored Projects Accounts Only Recovery of institutional indirect costs related to grant and contract accounts.
0951 Indirect Cost Recovery Allocated Distribution of indirect cost recovery funds from central to colleges and departments.
0984 Health Professions - Institutional Match  

Department Specific

Object Code Name Description
0810 Land Grant Revenues - FSO Only Income received as a result of land grant legislation.
0840 Miscellaneous Income - Non Operating - FSO Only Non-operating income received that does not fit one of the other object codes.
0850 Auxiliary Income - FSO Only Used to reclassify sales and services revenues for financial statement purposes.
0855 Uncollectible - Auxiliaries - FSO Only Contra revenue object code used to write off uncollectible auxiliary related balances.
0899 Net Revenues - FSO Only Used by UAccess Financials System to summarize all revenues to fund balance at year end.
0910 Construction Revenue Allocations - FSO Only Funds received for distribution to specific project accounts as approved.
0911 Building Renewal FY 06/07 Allocations - FSO and Budget Office Only State of Arizona FY06/07 Appropriation of Building Renewal funds allocated to approve project accounts.
0912 Plant Additions from Title Conveyances - FSO Only To record the addition of property that was conveyed through means other than capital expenditure or lease.
0913 Plant Additions from Current Fiscal Year - FSO Only To record the addition of capital assets in the net investment in plant sub-fund based upon capital expenditures incurred in the current fiscal year.
0914 Plant Additions from Lease/Purchase - FSO Only To record the addition of capital assets in the net investment in plant sub-fund resulting from a capital lease obligation; and the addition of the corresponding capital lease payable. This object code should net to zero by year end.
0915 Retirement of Indebtedness - Principal - FSO Only Reduction of capitalized debt.
0920 Debt Proceeds-Original - FSO Only Original proceeds from system revenue bonds and certificates of participation claimed and received from a trustee and allocated to project accounts. Original proceeds are the initial cash proceeds received from the debt issuance.
0921 Debt Proceeds-Interest Earnings - FSO Only Interest earnings proceeds from system revenue bonds and certificates of participation claimed and received from a trustee and allocated to project accounts. Interest earnings proceeds is all interest earned after receipt of the initial cash proceeds from the debt issuance.
0935 Mandatory Transfer In - FSO Only Transfer of money from one account to another as required by binding legal agreements such as financing agreements for plant assets or sponsored project agreements with federal or state agencies, donors or other organizations.
0937 Miscellaneous Non-Operating Revenue - FSO Only Revenue from non-operating sources that have not been otherwise identified.
0945 Miscellaneous Non-Operating Revenue - FSO Only Revenue from non-operating sources that have not been otherwise identified.
0960 Admin Service Charge Recovery (Rev) - FSO Only Recovery of institutional indirect costs involved in the administration of certain income-producing local fund accounts.
0961 Admin Service Charge Recovery (Exp) - FSO Only Recovery of institutional indirect costs involved in the administration of operational expenditures of certain local fund accounts.
0962 Gift Administrative Cost Recovery - FSO Only Recovery of administrative costs involved in fund raising activities.