B&FS use only

B&FS use only

B&FS Use Only

B&FS Use Only

Records domestic reimbursable travel expenses including meals, hotel, airfare, car rental, mileage, and ground transportation within California

Must conform to Participant Support rules—see object code 7215.  Payments to or on behalf of participants or trainees (but not employees) in connection with sponsored conferences or training projects. Can include items such as stipends, or subsistence allowances, travel allowances, and registration fees paid to or on behalf of participants or trainees, but not employees. Normally excluded from IDC on contracts & grants.

Must conform to Participant Support rules—see object code 7215. Use only for departmental recharge operations.

Records fees for attending conferences or training activities;  includes fees for symposia, workshops, societal meetings, retreats

Transportation Services recharges only.

Also use for moving expenses covered by Purchase Order.

For domestic reimbursable travel expenses including meals, hotel, airfare, car rental, mileage, and ground transportation outside of California

Non-US Travel

Freight and shipping charges paid by campus - normally outgoing shipping. This is not postage. Should not be used for freight on inventorial items - use 9000 - 9999 series

Recharge DEBIT - Campus Support Services

Records Facilities and administration overhead costs & records indirect cost recovery. B&FS use only

B&FS use only

Only for credits to the accounts of recharging units - used with sub 9 only.

Recharge DEBIT - UCEN Bookstore Gateway

Recharge DEBIT - UCEN Bookstore Gateway

Recharge DEBIT - UCEN Bookstore Gateway

Recharge DEBIT - UCEN Bookstore Gateway

For use by recharge units to charge campus for goods and services

Recharge DEBIT - UCEN Bookstore Gateway

Recharge DEBIT - UCEN Bookstore Gateway

B&FS use only

Records payments for transmitting correspondence via telecommunication systems, such as telephone services, fax, and mobile communications

Recharge from ETS/Comm Serve

Recharge from ETS/Comm Serve

Recharge from ETS/Comm Serve

Recharge from ETS/Comm Serve

Includes late charges, and surcharges

Recharge from ETS/Comm Serve

Recharge from ETS/Comm Serve

Recharge from ETS/Comm Serve

Recharge from ETS/Comm Serve

Recharge from ETS/Comm Serve

FedEx, UPS, DHL, etc.

Recharges for space or facilities on campus

Rental/lease of space for facilities off-campus over 12 months with approved GASB 87 lease agreement. These types of leases establish a Right Of use Asset (ROA).

Rental/lease of space for facilities off-campus less than 12 months. These are considered short-term leases per GASB 87.

Occasional off-campus rentals for classrooms, conference rooms, booths off site. Not to be used for University locations. These are considered out of scope leases per GASB 87.

Records payments to external service providers for maintenance and upkeep of utilities delivery system (for example, steam tunnel maintenance).

Records the cost of Electricity paid to external providers

Records the cost of Water paid to external suppliers

Records the expense paid by UC for natural gas as part of the NGS program. The Department of General Services (DGS) is a State of California dept from which the University purchases all of its natural gas

Records the cost of Sewer paid to external suppliers

Includes waste removal, i.e. Marborg

Records leasing and rental fees paid on equipment from outside vendors.

Leased or financed equipment Canon, Xerox, or Ricoh (regardless of $ amount) OR over a 1 year period and exceeds 100k over the term

Recharges for equipment

Outsourced printing and copying services, except for printing of publications - see object code 6000. Do not use for supplies - see 8015 for copy supplies, 6200/6210 for printed materials.

Non-inventorial collections. Records the cost of printed materials for classroom use and other teaching aides, such as maps, models, and materials for demonstrations. Excludes research and lab supplies.

From academic journals/publishers.

Records expenses for the repairs and maintenance of facilities and building systems, including related waste removal.

FM administered contracts for architectural, engineering and construction services.

Repairs, alterations and maintenance recharged through FM interdepartmental work orders.

Records fees paid to management consultants and other temporarily contracted services.

Shredding, Physical document or media storage

Payments to or on behalf of participants/trainees in connection with a sponsored project for items such as stipends (subsistence allowances), travel allowances, and registration fees in connection with meetings, conferences, symposia or training projects. If support is federally funded, participants cannot receive compensation, either directly or indirectly from other federal sources while participating in the project. Participant support costs must be separately identified in the budget and approved from the sponsoring agency. These charges are excluded from indirect cost if agency policy restricts assessment on participant costs. Guidance on the use of this code should be sought from departmental or Accounting personnel familiar with the particulars of the award in question. See financial aid section of object code listing for payments to UCSB students.

Non-financial aid subsistence allowance payments to undergraduates in connection with a sponsored project for the purpose of participating in a research experience program. Budgetary disclosure requirements in 7215 apply. Can be used with a 78xxxx account. This is processed through the Financial Aid office.

Cost of the institution's membership in business, technical, and professional organizations and cost of subscriptions to periodicals issued by these organizations. Must use 7720 for civic, community, social memberships.

Includes the cost of incentives to survey participants. Must be disclosed in the research protocol--copy attached to payment request.

Includes restocking fees

Wire and bank draft fees

Legal expenses, INS fees, and related expenses paid in connection with obtaining temporary or permanent residency status

Media costs of advertising for (1) personnel recruitment, (2) procurement of goods or services, (3) disposal of scrap or surplus materials, or (4) purposes necessary to meet the requirements of a sponsored agreement. Must use 7730 for public relations, all other media expenses, promotional items.

Speakers, performers who do not meet the honoraria criteria. Royalty payments to performers.

Records business meeting including expenditures for meals or light refreshments and related services (e.g., labor charges, room rental, equipment rental, and similar expenditures) incurred in connection with meetings of employees to conduct official University business such as extended training sessions and business meetings

Records expenses related to the repairs and maintenance of equipment, and vehicles. Includes related waste removal and fleet upkeep costs such as fuel expense

Charges from approved campus recharge units (local and systemwide).   Used with code 3900.

User department’s share of Financial Aid’s cost of administration.

Subcontract (KK) expenditures to contracts or grants that are above the $25,000 limitation for inclusion in the indirect cost calculation. This object code excludes these expenditures from the "Modified Direct Cost Totals" to which the indirect cost rate is applied. The $25,000 limitation applies to each subcontract. A subcontract is limited to a single third party source and a single activity. Use 7305 for the initial $25,000 of expenditure.

Subcontract (KK) expenditures of $25,000 or less with single third parties outside the University. Use 7300 for cumulative expenditures in excess of $25,000.

Including TB test services

Announcers, scorekeepers, all other expenses for games

Custodial support services such as laundry, supply delivery services, window cleaning, other specialty cleaning not done by FM.

Landscaping services, pond cleaning, bike path cleaning

Alarm service, life safety, fire watch, security camera monitoring

For testing water, soil, asbestos, lead, mold, etc…

B&FS use only

One month's earnings paid to dependent of deceased employee

Non-IAP expenses; includes webinars. Records expenses for attending training activities

Contract and grant funds may not be used to purchase gifts, unless such expenses are specifically authorized and only to the extent and for the purpose(s) so authorized

Used for non UCSB students receiving non-service academic support.  Payments to a High school student getting lab research experience. Not used for visiting scholars.

Administration (includes system development, maintenance) for use by organized systems units - interdepartmental recharge only.

Costs of donations, contributions and gifts, regardless of recipient. Examples include: purchase of flowers or gifts outside of an established employee morale program; purchase of raffle tickets or tickets to events, where the primary purpose is to benefit the selling organization; and contributions to business, technical or professional organizations beyond standard membership fees.

Cost of membership in any civic or community organizations, country club, social or dining club or organization and the cost of any subscriptions to periodicals issued by these organizations. Also see 7220.

Advertising Including Public Relations & Promotions: Media expenses for all advertising other than expenses identified under 7230. Also include costs of all promotional items and memorabilia, e.g. brochures, t-shirts, etc. Also see 7230.

Social Activities & Entertainment: Costs of alcoholic beverages and social or entertainment events including amusement, diversion, and social activities and any costs directly associated with such costs such as tickets to shows or sports events, meals, lodging, rentals, transportation, and gratuities. Also see 7250

Costs incurred under Business and Finance Bulletin G-41

Expenses that are directly associated with commencement and convocation functions such as the costs for printing programs, receptions, etc. Costs often need entertainment processing, authorization by Purchase Orders, Catering Contracts, Personal Services Agreements, Rental Contracts, etc.

Stipends for undergraduate Scholarships & Fellowships - Cost of subsistence allowances paid under scholarships and fellowships. Includes the cost of scholarship and fellowship payments made to the recipient to cover such costs as tuition, fees, books and living expenses. Includes prizes and awards based on academic achievement and need. Use only with account 78xxxx. Does not include the cost of travel, workshops, conferences, honorarium and other costs associated with training and conference grants. Cannot be used for payroll payments to UCSB students. Salaries for UCSB students must be paid through payroll. This is processed through the Financial Aid office.

Records aid and fellowships paid to graduate academic and professional students. Cost of subsistence allowances paid under scholarships and fellowships. Includes the cost of scholarship and fellowship payments made to the recipient to cover such costs as tuition, fees, books and living expenses. Includes prizes and awards based on academic achievement and need. Use only with account 78xxxx. Does not include the cost of travel, workshops, conferences, honorarium and other costs associated with training and conference grants. Cannot be used for payroll payments to UCSB students. Salaries for UCSB students must be paid through payroll. This is processed through the Financial Aid office.

Attorney’s fees, cost of defense and prosecution of legal proceedings, claims, appeals, labor mediation, patent infringements and resulting settlements including gross proceeds paid to attorneys.

B&FS use only

Records payments to non-UC employees for activities including special lectures, concerts, participation in special workshops as a guest speaker or panelist, appraisal of articles submitted to the university press or academic publications, and other speaking engagements.

Used for System-wide mandated self-insurance charges. This expense is not allowed on contracts or grants.

Normally used for campus fleet. Only charge to grant if specifically allowed.

Records purchase of food and beverages used in operations or for resale

Records purchase of bookstore items for resale

Uniforms, footwear, protective clothing. Use 8040 for lab wear.

In-house copier supply costs: toner, fuser, paper, etc. Use 6050 for printing from outside sources -- Typically Facilities & Administrative cost

Records costs of measuring and testing equipment, other lab supplies, and live plant material and supplies, including other protective wear; Use 8120 for Lab equipment less than $5K

Interdepartmental recharges from Instructional Development

Records payments for purchasing, installing, and maintaining automatic or electronic data processing equipment, including the purchase of license agreements for computer software whose ownership is retained by a supplier. See 9235 for software >$5,000

B&FS use only

Records payments for purchasing and maintaining computers, routers, cables, wireless access points, servers, switches, and backbones

Including Furniture, Kitchen, Custodial, and Housekeeping Equipment, Mowers and Landscaping Equipment, Engines, Pumps and Valves (non-scientific)

Records costs of Printers, Copiers, Scanners, Projectors, Screens, Speakers, Receivers, and other Audio/Visual equipment

Including Art & Musical Instruments, Sports Equipment

Typically Facilities & Administrative cost

Including Servers and Networking Equipment

Including Furniture, Kitchen, Custodial, and Housekeeping Equipment, Mowers and Landscaping Equipment, Engines, Pumps and Valves (non-scientific)

Records costs of Printers, Copiers, Scanners, Projectors, Screens, Speakers, Receivers, and other Audio/Visual equipment > $5,000

Including Art & Musical Instruments, Sports Equipment

Software projects to be capitalized (5,000,000 and up)

Software projects to be capitalized (5,000 to 5,000,000) – see 8085

B&FS use only