facebook Print this page A A A


EXPENDITURE OBJECT CODES

Index:
   1XXX Personal Services
   2XXX Employee Benefits
   3XXX Travel
   4XXX Operating Expenses
   5XXX Operating Expenses
   7XXX Departmental Credits
   8XXX Capital Outlay
   9XXX Other

Object Code

Short Title

Description

1XXX

Personal Services

 

1100

Adm-Prof Salaries 

 Administrative - Professional Salaries

Personal services for employees who are not included in academic-professional and would be exempt employees under overtime provisions of the Fair Labor Standards Act (were the institution subject to the act). Included are graduate assistants in administrative positions. Also includes all exempt employees to the extent that they are engaged in the functional categories of Student Services, Institutional Support, Maintenance and Operation of Plant and Auxiliary Enterprises; and includes exempt employees in the functional categories of Instruction, Research, Public Service, and Academic Support who do not fit the definition of "Academic-Professional."

1110

Adm-Regular

Administrative - Regular

1120

Adm-Temporary

Administrative - Temporary

1140

Adm-Graduate Asst

Administrative - Graduate Assistant

1150

Adm-Longevity

Administrative - Longevity

1160

Adm-Grant Salaries

Administrative - Grant Salaries

1200

Acad-Prof Salaries

Academic -Professional Salaries

Personal services for employees who would be exempt under overtime provisions of the Fair Labor Standards Act (were the institution subject to the act) to the extent they are engaged in direct teaching, research, and public service activities of the institution and who hold academic rank. Department heads and directors of instructional departments, research bureaus, and similar activities are included. Research and graduate assistants (including teaching assistants) are included. Professional librarians who hold academic rank are included. Other professional personnel in libraries who do not have academic rank will not be included here.

1210

Acad-Regular

Academic - Regular

1211

Acad-Regular-Dev Std

Academic-Regular-Developmental Study

1215

Acad-Regular-Ex Pay

Academic-Regular-Extra Pay

1220

Acad-Temporary

Academic - Temporary

1230

Acad-Overload

Academic - Overload

1240

Acad-Graduate Asst

Academic - Graduate Assistant

1250

Acad-Longevity

Academic - Longevity

1260

Acad-Grant Salaries

Academic - Grant Salaries

1300

Support-Sal & Wages

Supporting

Personal services for employees who would be subject to overtime provisions of the Fair labor Standards Act (were the institution subject to the act) with the exception of students. This category generally includes secretarial, stenographic, clerical, maintenance and other supporting positions.

1310

Support-Regular

Supporting - Regular

1320

Support-Temporary

Supporting - Temporary

1330

Support-Overtime

Supporting - Overtime

1350

Support-Longevity

Supporting - Longevity

1360

Support-Grant Salaries

Supporting - Grant Salaries

1400 

Students-Sal & Wages

Students

Included in this category are employees under a "student employment" program. 

It includes all students with the exception of those designated as graduate assistants." Graduate students who are not "graduate assistants" are included. Included are student assistants, dorm floor counselors and resident advisor, and registration assistants.

1410

Students-RWSP

Students - Regular Work Study Program

1420

Students-CWSP

Students - College Work Study Program

1430

Students-Other

Students - Staff Payroll

Students employed as hourly employees and paid on Staff Payroll

1500

Residents-Sal & Wages

Resident Services

Included in this category are the payment for services performed by residents in the College of Medicine and Family Practice.

1510

Residents-Regular

Residents - COM and FP

1520

Tenncare Stipends

Tenncare Stipends

 

 

2XXX

Employee Benefits

 

2100

Retirement-TCRS

Matching contributions to the TCRS (Tennessee Consolidated Retirement Fund) for employees.

2101

TCRS-Teachers

Matching contributions to the TCRS (Tennessee Consolidated Retirement Fund) for teachers.

2102

TCRS-Adm & Staff

Matching contributions to the TCRS (Tennessee Consolidated Retirement Fund) for administrative employees and staff.

2200

Retirement-TIAA

Matching contributions to the Optional Retirement Plan.

2201

401K Matching

Matching contribution to employee 401K Plan

2300

FICA

Matching contributions to FICA

2301

FICA Medicare Tax

Matching contributions to FICA Medicare.

2500

Group Insurance

Matching group insurance premium for employees, matching insurance for residents.

2600

Unemployment Compensation

Unemployment Compensation

Expenses of unemployment compensation.

2700

Educational Benefits

Heading - No charges

2710

PC191-Employee-at ETSU

Employee at ETSU using a PC191 fee waiver

2711

PC191- Employee-TBR Schools

Employee at another TBR school using a PC191 fee waiver

2712

Staff Sch-ETSU

Staff Scholarship for ETSU employees

2713

Staff Sch - TBR School

Staff Scholarship for employees of another TBR school

2714

Employee Audit

Employee auditing a class

2715

Employee-Non Credit

Employee registered for Non-Credit courses

2720

Fee Disc-Sp/Dep-ETSU

Employee spouse/dependent fee discount

2721

Fee Disc-Sp/Dep-TBR School

Employees/TBR Schools spouse/dependent fee disc.

2722

Fee Disc-Sp/Dep-UT

Employees/UT spouse/dependent fee disc.

2880

Compensated Leave

Employee annual leave and compensatory time

2920

Rec Center Usage

Employee Recreation Center Usage fee

2999

Benefit Clearing

HRS processing.

 

 

3000

Travel

Heading-No charges.

Travel expenses by employees, visitors or students who are participants in institutional or professional activities. It includes meals, automobile mileage, tickets on commercial carriers, taxi fares, motel and hotel accommodations, and rental charges for vehicles used in travel.

 3100

Individual In-State

Heading - No charges

3110

Prof-Indiv In-State

In-State - Individual

Travel to workshops, conventions, seminars, and similar activities.

3120

Inst-Indiv In-State

In-State - Individual

Travel in behalf of the department or university, student teaching travel, travel to meetings, teaching in Kingsport, etc.

3130

Prof-Resident-In-State

In-State-COM or Family Medicine Residents

Travel to workshops, conventions, seminars, and similar activities.

3200

Indiv Out-State

Heading - No charges

3210

Prof-Indiv Out-State

Out-of-State - Individual 

Travel to workshops, conventions, seminars, and similar activities.

3220

Inst-Indiv Out-State 

Out-of-State - Individuals

Travel in behalf of the department or university, student teaching travel, travel to meetings, teaching in Bristol, VA, etc.

3230

Prof-Resident-Out-State

Out-of-State-COM or Family Medicine Residents

Travel to workshops, conventions, seminars, and similar activities.

3300

Team/Group In-State

Heading - No charges

3310

Prof-Team In-State

In-State - Group

Travel to workshops, conventions, seminars, and similar activities.

3320

Inst-Team In-State

In-State - Group

Travel in behalf of the department or university, student teaching travel, travel to meetings, teaching in Kingsport, etc.

3400

Team/Group Out-of-State

Heading - No charges

3410

Prof-Team Out-State

Out-of-State - Group

Travel to workshops, conventions, seminars, and similar activities.

3420

Inst-Team Out-State

Out-of-State - Group

Travel in behalf of the department or university, student teaching travel, travel to meetings, teaching in Bristol, VA, etc.

3500

Visitors In-State

Heading - No charges

3510

Prof-Visitor In-State

In-State - Visitors

Travel to workshops, conventions, seminars, and similar activities by non-employee/non-student.

3520

Inst-Visitor In-State

In-State - Visitors 

Travel in behalf of the department or university by a non-employee/non-student.

3600

Visitors Out-of-State

Heading - No charges

3610

Visitors Out-of-State

Out-of-State - Visitors

Travel to workshops, conventions, seminars, and similar activities. by non-employee/non-student.

3620

Inst-Visitors Out-State

Out-of-State - Visitors 

Travel in behalf of the department or university by a non-employee/non-student.

3710

Moving Expenses

Employee moving expenses

 

 

4XXX & 5XXX

Operating Expenses

 

4100

Print/Dup/Film Proc

Heading - No charges

Printing, Duplication and Film Processing 

Cost of printing various materials and publications, duplicating materials, and processing film.

4110

Print Supplies - Inst

Printing of Supplies by ETSU

Printing of tags, envelopes, letterheads, and other forms for use in offices and instructional activities which are printed by the ETSU University Press.

4120

Print Supplies - Office

Printing of Supplies Off Campus 

Printing of tags, envelopes, letterheads and other forms for use in offices and instructional activities which are printed outside ETSU.

4130

Duplic & Copy-Inst

Duplicating and Copying by ETSU 

Cost of having materials duplicated or copied within the institution at a transfer rate.

4140

Duplic & Copy-Off

Duplicating and Copying Off Campus

Cost of having materials duplicated or copied which are paid to parties outside the institution, including equipment rental and maintenance and duplicating supplies.

4150

Film Processing

Film Processing

Cost of having film developed or processed including photographs, microfilm, microfiche and similar services.

4160

Print Publicat-Inst

Printing of Publications by ETSU

Cost of printing pamphlets, booklets, bulletins, handbills, newspapers, books and similar items by an institution-owned printing or service dept.

4170

Print Publicat-Off

Printing of Publications - Off Campus

Cost of printing same items as included in "By ETSU" except that the printing cost is incurred outside the institution.

4190

Oth Prt/Dup/Film Proc

Printing, Duplicating and Film

Processing - Other 

Other printing, duplicating, and binding not included in any of the above categories. Included would be the purchase of photographic services from both institutional and non-institutional agencies.

4200

Comm/Shipping Costs

Heading - No charges

Communications & Shipping Costs 

Cost of communication services and having mail and materials transported.

4210

Telephone-Local Serv

Telephone - Local Charges 

All basic telephone costs, including basic line charges, listings, etc.

4220

Telephone-Long Dist

Telephone - Tolls

Long distance toll charges, watts lines, telegraph costs, and Tennessee Network toll charges.

4230

Postal Charges

Postal Charges

Cost of postage and related items such as box rentals.

4240

Freight/Express

Freight and Express Charges

Freight and express charges not included in cost of merchandise. Freight and shipping charges on supplies and other items generally should be charged to the same object ass the item acquired.

4250

Cable TV

Cable TV Charges

Cable TV charges to dormitories.

4260

Telephone-Instal/Rep

Telephone Installation/Repairs

All telephone installation and repair charges by Office of Information Technology.

4270

Telephone-Cellular

Cellular Telephone

Cellular telephone charges.

4290

Other Comm/Ship Cost

Communication & Shipping Costs-Other

Communications and shipping costs not included in the above object classifications.

4300 

Maint/Rep by Other

Heading - No charges

Maintenance - Repairs - Services by Others.

Includes cost of maintenance services performed or repairs made. Repairs to motorized equipment should be charged to motor vehicle operations. All supplies, materials or equipment purchased by the institution for use in performing maintenance or repairs should be charged to another object code as appropriate.

4310

Maint/Equipment

Maintenance - Equipment

Cost of routine repairs and maintenance of office, plant equipment, laboratory, institutional and other equipment.

4311

Maint/Software

Maintenance - Software

4312

Maint/Contracts

Maintenance - Contracts

4320

Maint/Building

Maintenance - Building

Cost of upkeep in maintenance of buildings and facilities, including linen and towel service, garbage pickup, janitorial service, fire protection and pest control.

4330

Maint/Grounds 

Maintenance - Grounds

Cost of upkeep of grounds.

4340

Pro-Rata Plant Alloc

Pro-Rata Plant Allocations

Cost of maintenance and operation of plant which are allocated or charged to Auxiliary Enterprises.

4390

Other Maint/Repairs

Maintenance & Repairs - Other

Maintenance repairs and services not included in any of the above objects.

4400

Prof & Adm Services

Heading - No charges

Professional & Administrative Services

Expenses for professional and administrative services.

4410

Prof/Adm Serv - Inst

Professional/Administrative Services -

by Institutional Depts.

Services rendered by an institutional department. Includes institutional support allocation to Auxiliaries.

4411

Prof/Adm Support

Professional/Administrative Support

4420

Data Proc Serv - Inst

Data Processing by ETSU 

Cost of data processing services rendered by institution.

4430

Data Proc Serv - Off

Data - Processing Off Campus 

Cost of data processing services rendered by a non-institutional agency.

4431

Data Proc Serv - Software

Software for data processing services

4440

Consulting Services

Consulting Services & Travel 

Professional services, fees and expenses including travel, rendered by non-institutional personnel, including architects, accountants and engineers but excluding medical, legal, and advertising services described in other objects.

4441

Adm/Sup Temp Service

Administrative and Support temporary service

4450

Medical Services

Medical Services & Travel

Cost of medical services rendered by non-institutional employees. Includes doctor, hospital, and similar costs.

4460

Legal Services

Legal Services & Travel

Cost of legal services by non-institutional employees. 

4470-4479

Advertising Serv

Advertising Services Cost of advertising including notices to the general public for any purpose.

4480

Dues and Subscrip

Dues and Subscriptions

Cost of professional dues, periodicals, journals, etc. Periodicals or other subscriptions which are part of organized libraries are not included in this object classification.

4481

Membership Dues-Accr

Costs of accreditation services.

4490

Other Prof/Adm Serv

Professional & Administrative Services - Other

Includes court costs, appraisal fees, honorariums, notary costs, registration fees at conventions and other meetings.

4498

Collegis Con/Savings

Savings from Collegis Contract

4500

Supplies

Heading - No charges 

Includes a variety of tangible items which when applied to the use to which they are adapted, are consumed or if not consumed are of small unit value and subject to loss.

4510

Office Supplies

Office Supplies

The cost of such supplies as bond paper, envelopes, folders, ink, pencils, and other items necessary for the proper operation of an office.

4520

Instructional Suppl

Instructional Supplies

The cost of supplies ordinarily used for classroom or general education purposes  such as examination paper, visual aids, glass tubes, beakers, etc.

4521

Inst Suppl - Clinical

Clinical Supplies 

Ordinarily used for classroom or clinical education purposes.

 4530

Operational Supplies

Operational Supplies

The cost of those items necessary for operations which are not covered in another category. For example: dishes, silverware, paper cups, household articles, clothing, etc.; supplies for the print shop, recreational supplies, janitorial - maintenance supplies, and agricultural supplies.

4540

Medical Supplies

Medical Supplies

The cost of medical supplies used in the treatment of patients.

4550

Bookstore Supplies

Bookstore Supplies

The cost of operational supplies charged to the appropriate departmental accounts.

4551

Food-ARAMARK

Food-ARAMARK

 

The cost of food purchased from ARAMARK from departmental accounts.

4560

DPO Supplies

Departmental Purchase Order Supplies

The cost of operational supplies charged to the appropriate departmental accounts via departmental purchase orders (DPO).

4570

Procurement Card Sup

Procurement Card Supplies 

The cost of operational supplies charged to the appropriate departmental accounts via procurement card. (PROCARD)

4580

Purchase Order Suppl

Purchase Order Supplies

The cost of operational supplies charged to the appropriate departmental accounts via University Purchase Orders.

4581

Computers

The cost of computers charged to the appropriate departmental accounts.

4590

Other Supplies

Other Supplies 

Supplies not classified in any of the above categories.

4595

PO Supplies-Sensitive Items

Sensitive items purchased.

4600

Rental and Insurance

Heading - No charges 

Amounts paid for the lease or rent of items and insurance premiums.

4610

Rent/Lease - Building

Rent or Lease of Building Space Payments for the occupancy of buildings for office space, storage, etc.

4620

Rent/Lease - Land

Rent of Lease of Land

Payments for the use of land: for example, agricultural, recreational, and other purposes including easements.

4630

Rent/Lease DP Equip 

Rent or Lease of Data Processing Equipment

Payments for the use of data processing equipment.

4631

Rent/Lease Software

Payments for the use of software.

4632

Internal Computer Lease Prg.

Internal Computer Lease Program

4640

Rent/Lease - Oth Equip

Rent or Lease of Equipment - Other 

Payments for the use of equipment excluding data processing and duplication equipment. Also includes film rentals.

4650

Insurance

Insurance

Insurance payments or premiums including surety bonds, malpractice insurance, etc.  

4660

Capital Leases - DP

Capital Leases-Data Processing Equipment Capital lease payments made for the purpose of data processing equipment.

4670

Capital Leases - Other

Capital Leases - Other

Capital lease payments made for other purposes (e.g. copying.)

4690

Other - Rental/Insur

Rental Insurance - Other 

Rental and insurance costs not included in any of the above object classifications.

4700

Awards/Indemnities

Heading - No charges 

Payments made to individuals as a result of awards or indemnity for claims which are not based on or related to service rendered or to be rendered.

4710

Scholarships - APS

Scholarships-Work Scholarship Program

4720

Staff Scholarships

Staff Scholarships

Enrollment or registration fees paid or remitted on behalf of an employee under an employees scholarship program.

4730

Athletics Scholar

Athletic Scholarships

Costs of student athletes who are engaged in intercollegiate athletics. Included are fees and other student charges, meals, lodging, books, laundry, allowances, etc.

4731

Athletics Sch-Contra

Athletic Scholarships contra account

4732

Athletics Sch-Summer

Cost of summer athletic scholarships

4740

Fee Remis-Spon Proj

Fee Remissions - Sponsored Projects

Enrollment or registration fees paid or remitted under sponsored grants and contracts.

4745

Fee Remis-Grad Asst

Fee remission for graduate assistants

4750

Fee Remis-Statutory

Fee Remissions - Statutory

Fee remissions for senior citizens, handicapped, or others under provisions of State law. Does not apply to employees.

4760

Awards to Employees

Awards to Employees

Employee Scholarship and Grants in Aid; includes cost of all awards recognizing meritorious service by employees.

4770

Scholarships

Other Scholarships

4790

Other Awards/Indem

Awards & Indemnities - Other

Awards and indemnities not included in any of the above object classifications.

4791

Intra University

Intra University

Includes cost of tickets furnished other departments for individuals.

4800

Grants and Subsidies

Heading - No charges

Amounts provided to agencies, institutions or individuals in the form of a grant or subsidy which may not be identifiable with a particular cost but are made to offset all or a portion of costs which the recipient may be  expected to incur in carrying out some activity or function.

4810

Grants/Sub/Organiz

Grants/Subsidies - Organizations

Grants and subsidies to counties, cities, state agencies, associations, commissions, clinics, hospitals, institutions, school districts and other organizations.

4820

Grants/Sub-Individ

Grants/Subsidies - Individuals 

Grants or subsidies made to individual persons, including housing allowances.

4830

Train Costs-Emp

Training Costs for Employees 

Includes tuition, enrollment fees, books, training fees, etc., for employer-directed training.

4880

Game Guarantees

Grants/Subsidies - Game Guarantee 

Payments made to educational institutions for game guarantees per approved contracts.

4890

Other Grants/Subsid

Grants/Subsidies - Other

Grants/subsidies not included in any of the above object classifications.

4891

Other Tsf to Univ

Other Transfer to University 

Used by the Foundation to record transfer made to the University

4900

Other Serv/Expense

Heading - No charges

Other Services & Expense

Specific services and expenses not charged in any other object group and services and expenses not identifiable with any other object class.

4910

Cash Over/Short

Cash Over/Short

Amount of cash over/short from reconciliation of receipts to actual deposits.

4920

Bad Debts

Bad Debts

The amount of accounts receivable written off as uncollectible or the provision for doubtful accounts charged to current operations. Costs for collecting past-due accounts.

4940

Int-Late Payment

Interest - Late Payment

4950

In-Kind Expense

In-Kind expense

4980

Grant Refunds

Grant Refunds

Funds to Grantor of unused portion of contract or grant.

4990

Other-Serv/Exp

Other Services & Expenses - Unclassified

Any other expense which cannot appropriately be included in any other object classification.

4991

Fdn Entertainment

Foundation Entertainment

Includes costs of entertainment, flowers, business meetings, etc., provided through accounts maintained in the ETSU Foundation.

5100

Utilities and Fuel

Utilities and Fuel

Costs of utilities and fuel. Telephone and telegraph are not included.

5110

Electricity

Electricity

Cost of electricity utility service

5111

Electricity-MEAC Rei

Reimbursement of Electricity costs by MEAC

5120

Water and Sewage

Water and Sewage

Cost of water and sewage utility services.

5121

Water & Sewage-MEAC R

Reimbursement of water & sewer costs by MEAC

5130

Natural Gas

Natural Gas

Cost of natural gas utility services.

5131

Natural Gas-MEAC Rei

Reimbursement of natural gas costs by MEAC

5140

Coal

Coal

Cost of coal acquired for use in utility services.

5150

Fuel Oil

Fuel Oil

Cost of fuel oil acquired for use in providing utility services.

5190 

Other Util & Fuel

Utilities and Fuels - Other

Cost of other utilities and fuels not included in the above.

5200

Motor Vehicle Oper

Heading - No charges

Motor Vehicle Operations 

Includes expenditures for operation and maintenance of motorized equipment, including automobiles, trucks, tractors, heavy road machinery, fire fighting equipment, airplanes, boats, lawn mowers, and various other motors used for operating sawmills, generators, etc.

5210

Motor Fuel/Oil/Lub

Motor Fuel, Oil, Lubricants 

Costs of gasoline, diesel fuel, kerosene, oil and lubricants.

5220

Tires and Tubes

Tires and Tubes

Cost of tires and tubes for all purposes.

5230

Accessories/Parts

Accessories/Parts 

Cost of accessories and parts not included in cost of repairs.

5240

Repairs-Outside

Repairs/Maintenance - Off Campus 

Costs of parts installed and labor charged by non-institutional agency.

5290

Other Motor Veh Oper

Motor Vehicle Operations - Other

Includes cost of titles, license plates, etc.

5310

Prof/Adm Serv - Inst

Professional/Administrative Service - Institutional

5311

Prof/Adm Support

Professional/Administrative Support

5312

Prof/Adm Supp-COM/FP

Professional/Administrative Support-COM/FP

5313

Prof/Adm Supp-Un Sch

Professional/Administrative Support-University School

5315

Phys Plant Wk Orders

Physical Plant Work Orders

5320

Data Proc Serv-Inst

Data Processing Service-Institutional

5330

R & R Charges

Renewals/Replacements - Non Mandatory

Non-mandatory transfers to funds for Renewals and Replacements.

5340

Pro Rata Plant Alloc

Pro Rata Plant Allocation

 

 

7XXX

Departmental Credits

Heading - No charges

Credits posted to expenditure accounts for sales and/or service charges by service departments, student activities, various minor sales or other activities, etc.

7100

Service Credits

Heading - No charges

7110

Income from Services

Income from Services 

Cash sales and charges.

7111

Local Service-Sold

Local Service-Sold 

The credit to Telecommunications for Local Services Sold.

7112

Long Dist (tolls) Sold

Long Dist (tolls) Sold

The credit to Telecommunications for Long Distance (Tolls) Sold.

7113

Commissions and Rebate

Commissions and rebates

7200

Service Charges

Heading - No charges

7210

Serv Charg to Depts

Service Charges to ETSU Departments

Charges to other institutional accounts.

7211

Local Service-University

Local Service-University

The credit to Telecommunications for local service to departments.

7212

Long Dist (tolls) Univ.

Long Distance (Tolls) University

Telecommunication for long distance (tolls) to departments.

7213

Cable TV-Univ

Cable TV charges

7300

Student Activity Rev

Heading - No charges

7310

Student Activity Rev

Student Activity Revenue

Admissions, fees, advertising sales, etc.

7390

Other Activity Rev

Other Activity Revenue

Activity revenue not included in above category.

7400

Pro-Rata Plant Alloc

Heading - No charges

7410

Pro-Rata Plant Alloc

Pro-Rata Plant Allocation

The credit for cost allocated to auxiliary enterprises which have been charged under the classification of Pro-Rata Plant Allocation under "Maintenance/Repair/Service by Others."

7500

Inst Support Alloc

Heading - No charges

7510

Inst Support Alloc-Aux

Institutional Support Allocation-Auxiliary

The credit for institutional support allocations made to auxiliary enterprises which would have been charged to the auxiliaries classified as "Professional/Administrative Services by Institutional Departments."

7520

Inst Supp Alloc-COM

Institutional Support Allocations-

College of Medicine 

The credit for institutional support allocations made to the College of Medicine which would have been charged to them under the classification "Professional/Administrative Services."

7530

Inst Supp Alloc-FP

Institutional Support Allocations-

Family Medicine 

The credit for institutional support allocations made to Family Medicine which would have been charged to them under the classification "Professional/ Administrative Services."

7540

Inst Sup Allo-Un Sch

Institutional Support Allocations-

University School 

The credit for institutional support allocations made to University School which would have been charged to them under the classification "Professional/ Administrative Services."

7600

Data Process Alloc

Heading - No charges

7610

Data Process Alloc

Data Process Allocations

The credit for institutional allocation of data processing costs which would have been charged under the object classification "Data Processing Services by Institutional Departments."

7710

Cost Sharing Alloc

Cost Sharing Allocation

 

 

8XXX

Capital Outlay

 

8100

Equipment 

Heading-No charges

Equipment consists of machinery, implements, furniture, livestock, vehicles, and other items which have the following characteristics:

1. Moveable - not built in or permanently attached to the building.

2. Generally retains its original appearance and shape with use, not consumed with use.

3. Has a useful life of three or more years. 

4. Generally non-expendable - damaged or worn-out parts are usually repaired rather than having the entire unit replaced.

5. Does not lose its identity through incorporation into a different or more complex unit.

6. Has a relatively high unit cost or the units required have in total a relatively high cost. 

The current definition of a capital asset is: "A capital asset is any physical resource that benefits a program for more than three years (one year for Federal Grants) and costs in excess of $5,000."

8110

Office Equipment

Office Equipment 

Cost of all articles of furniture and equipment necessary to an office. This includes the cost of typewriters, adding machines, desks, tables, chairs, filing cases, copying equipment, and all other office equipment.

8120

Operational Equip

Operational Equipment 

Includes the cost of equipment necessary for the operation of a department which is not covered elsewhere. For example, data processing equipment, printing presses, dressers, stoves, motor vehicles, and other furniture and equipment.

8130

Instructional Equip

Instructional Equipment

This item includes all equipment used in the educational plant such as desks, chairs, tables; gymnasium apparatus and other equipment used in schools, parks, playgrounds, or other recreational centers; laboratory specimens and collections purchased for educational and research purposes; and similar items.

8190

Other Equipment

Other Equipment

This code is to be used for the cost of all equipment not otherwise classified.

8199

Equipment Trade-In

Equipment Trade-In

Amount allowed by a company on a piece of equipment being traded.

8200

Land

Land 

This object includes all purchases of land made by the institution for the erection of buildings, storage, rights- of-way, game preserves, forests, parks, and other uses.

8210

Purchase of Land

Purchase of Land

Land acquired by purchase.

8220

Site Develop/Improve

Site Development - Improvement

This object should include all costs for landscaping, grading, clearing, and demolition of old buildings not specifically performed for other improvements.

8290

Other Land Costs

Other Land Costs

Other land costs

8300

Buildings

Buildings

This object includes all building costs including purchases, construction, improvements and renovations.

8310

Purchase of Bldg

Purchase of Buildings

Cost of buildings for occupancy purposes.

8320

Construction of Bldg

Construction of Buildings

Includes cost of new construction, additions, and renovations.

8400

Improv Oth Than Bldg

Improvements Other Than Buildings

Capital outlay costs that are not classified as equipment, land, buildings, or library holdings.

8410

Pave-Lots/Sts/Walks

Parking Lots - Streets - Walks

Cost of installing and paving parking lots streets, sidewalks and similar paved areas.

8420

Utility Systems

Utility Systems 

Cost of constructing and installing underground utility distribution system and other non-building permanent improvements for the operation of Maintenance and Physical Plant.  Included are telephone distribution lines owned by the institution, central utility monitoring systems, central clock, etc.

8490

Other Improvements

Other Improvements

Capitalized other improvements not included in the above object classification.

8500

Library Holdings

Heading - No charges

Items added to the permanent collection of organized libraries for use of patrons. Items classified in this group of objects should be cataloged or indexed and available for use by patrons of the institutions libraries.

8510

Books,Monographs

Books

Books purchased for addition to the library.

8511

Books,Standing Order

 

8520

Periodicals

Periodicals

Includes subscriptions to magazines and collections.

8521

Period-Continuations

Period-Continuations

Includes subscriptions to magazines and collections. For College of Medicine use only.

 8530

Binding

Binding

Cost of rebinding books or having magazines placed in permanent binders.

8540

Films

Films

Film strips and similar materials.

8550

Microforms

Microforms

Microfilm, microfiche, and similar materials.

8580-8594

Other Library Hold

Other Library Holdings

Other library holdings not included in the above object classifications.

 

 

9XXX

Other

 

9100

Transfers

Transfers and Debt Service

Amounts transferred to other funds and treated as an expense or transfer item and amounts paid from operating funds for interest.

9110

Tfr-Debt Ret-Mandat

Debt Retirement - Mandatory

Amounts transferred to Funds for Retirement of Indebtedness as a mandatory transfer.

9120

Tfr-Debt Ret-Non-Man

Debt Retirement - Non Mandatory

Non-mandatory transfers to Funds for Retirement of Indebtedness.

9130

Tfr-R & R-Mandatory

Renewals/Replacements - Mandatory

Mandatory transfers to Funds for Renewal and Replacement.

9140

Tfr-R & R-Non-Mand

Renewals/Replacements - Non-Mandatory

Non-Mandatory transfers to Funds for Renewal & Replacement.

9150

Other Debt Service

Other Debt Service

Debt Service costs not included in any of the above object classifications.

9160 

Other Mandatory Tfr

Mandatory Transfers - Other

Mandatory transfers not classified above.

9170-9177

Other Non-Mand Tfr

Non-Mandatory Transfers - Other

Non-mandatory transfers not classified above.

9998

Indirect Cost

Indirect Cost

Object code used in Current Restricted Fund and Loan Fund to designate indirect cost charges.

Web page last updated 06/23/09