Object codes listing as of 9/8/22
View PDF of Displayed Object CodesObject Code | Title | Description | Category | Subcategory | Commodity Codes | CCOA Account & Title |
---|---|---|---|---|---|---|
3800 | Overhead-Contract & Grant | Records Facilities and administration overhead costs & records indirect cost recovery. B&FS use only |
Services & Other Operating Expenses | Facilites & Administration Costs | 53800D: F&A - expense | |
7300 | 3rd Party Costs Excluded from Overhead | 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. |
Services & Other Operating Expenses | Sub-contract Services | 53310D: Expense in Excess of $25K on Sub-contract | |
7305 | 3rd Party Costs Included in Overhead | 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. |
Services & Other Operating Expenses | Sub-contract Services | 53300D: First $25K of Sub-contract | |
1000 | Academic Wages | Salaries and Wages | 50000D: Academic salaries and wages | |||
8880 | Accrued Benefits-Comp Absenc | Employee Benefits | Employee Benefits | 50740D: Other Employee Benefits | ||
3901 | Advertising Recharge Debit Recharges | Recharge DEBIT - UCEN Bookstore Gateway |
Recharge Sales & Services | Internal Recharge Debits | 77000D: Internal recharge debit | |
7230 | Advertising-Federally Allowable | 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. |
Services & Other Operating Expenses | Business, legal, and insurance services | 82000000 | 53050D: Advertising - Federally chargeable |
7730 | Advertising-Unallowable charges to Federal awards | 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. |
Services & Other Operating Expenses | Business, legal, and insurance services | 82000000 | 53040D: Advertising - Federally unchargeable |
3983 | Athletics Credit Recharge-Game Management | Recharge Sales & Services | Internal Recharge Credits | 77500D: Internal recharge credit | ||
3984 | Athletics Credit Recharge-GFund Raising | Recharge Sales & Services | Internal Recharge Credits | 77500D: Internal recharge credit | ||
3982 | Athletics Credit Recharges-Marketing | Recharge Sales & Services | Internal Recharge Credits | 77500D: Internal recharge credit | ||
7283 | Athletics Recharge-Game Management | Recharge Sales & Services | Internal Recharge Debits | 77000D: Internal recharge debit | ||
7284 | Athletics Recharge-Gfund Raising | Recharge Sales & Services | Internal Recharge Debits | 77000D: Internal recharge debit | ||
7282 | Athletics Recharge-Marketing | Recharge Sales & Services | Internal Recharge Debits | 77000D: Internal recharge debit | ||
7935 | Automobile Insurance | Normally used for campus fleet. Only charge to grant if specifically allowed. |
Services & Other Operating Expenses | Business, legal, and insurance services | 53100D: Insurance - Other | |
7398 | Bad Debt Expense | B&FS use only |
Services & Other Operating Expenses | Other Operating Expenses | 53930D: Bad debt expense | |
7227 | Bank Fees | Wire and bank draft fees |
Services & Other Operating Expenses | Business, legal, and insurance services | 53060D: Banking & investment manager fees | |
8940 | Benefit Accrual | Employee Benefits | Employee Benefits | 50820D: Benefits accrual | ||
6200 | Books & 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. |
Supplies | Printed Items and other Classroom Teaching Aides | 55000000 | 52250D: Printed items and other classroom teaching aides |
8002 | Bookstore Cost of Goods | Records purchase of bookstore items for resale |
Supplies | Items for Resale | 52210D: Bookstore items for resale | |
8004 | Bottled Drinking Water | Supplies | Office and Administrative Supplies | 52220D: Office and administrative supplies | ||
7150 | Building Maintenance Recharge | Repairs, alterations and maintenance recharged through FM interdepartmental work orders. |
Recharge Sales & Services | Internal Recharge Debits | 77000D: Internal recharge debit | |
7250 | Business meeting expense | 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 |
Services & Other Operating Expenses | Meetings, Training, and Conferences | 80000000, 90000000 | 53650D: Business meeting expense |
4155 | Cable Television, Satellite TV | Services & Other Operating Expenses | IT and Communications Services | 83000000 | 53420D: Telecommunications | |
3740 | Campus Support Debit Recharges | Recharge DEBIT - Campus Support Services |
Recharge Sales & Services | Internal Recharge Debits | 77000D: Internal recharge debit | |
4150 | Cellular Telephone Charges | Services & Other Operating Expenses | IT and Communications Services | 83000000 | 53420D: Telecommunications | |
8021 | Chemicals-Recharged | Recharge Sales & Services | Internal Recharge Debits | 77000D: Internal recharge debit | ||
8160 | Cleaning Supplies | Supplies | Other Supplies | 47000000 | 52290D: Cleaning supplies | |
7755 | Commencement & Convocation Costs-Unallowable charges to Federal awards | 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. |
Services & Other Operating Expenses | Entertainment and Gifts | 90000000 | 53640D: Social and entertainment expense |
4450 | Commercial Courier (Trackable) | FedEx, UPS, DHL, etc. |
Supplies | Office and Administrative Supplies | 83000000 | 52220D: Office and administrative supplies |
1700 | Compens Earned But Not Paid | Salaries and Wages | Salaries and Wages | 50000D: Academic salaries and wages | ||
1960 | Compensatory Time Accrual | B&FS Use Only |
Salaries and Wages | Salaries and Wages | 50400D: Salary Accrual | |
8855 | Composite Benefits Rate (CBR) | Employee Benefits | Employee Benefits | 50800D: Composite Benefit Rate (CBR) campus payment | ||
7610 | Computing & DP Services-Administration | Administration (includes system development, maintenance) for use by organized systems units - interdepartmental recharge only. |
Recharge Sales & Services | Internal Recharge Debits | 77000D: Internal recharge debit | |
7185 | Computing/Cloud Services | Services & Other Operating Expenses | IT and Communications Services | 53400D: Software maintenance & licenses | ||
2100 | Conference & Registration Fees | Records fees for attending conferences or training activities; includes fees for symposia, workshops, societal meetings, retreats |
Services & Other Operating Expenses | Meetings, Training, and Conferences | 90000000 | 53670D: Conferences and training |
7125 | Construction Related Contracts | FM administered contracts for architectural, engineering and construction services. |
Services & Other Operating Expenses | Facilities construction, leasing, and maintenance services | 53230D: Repairs & maintenance | |
7213 | Consultants and other Temporarily Contracted Staff | Records fees paid to management consultants and other temporarily contracted services. |
Services & Other Operating Expenses | Business, legal, and insurance services | 70000000, 71000000, 72000000, 76000000, 77000000, 80000000, 81000000, 82000000, 83000000, 84000000, 86000000, 90000000, 91000000, 92000000, 93000000, 95000000 | 53010D: Consultants and other temporarily contracted staff |
7226 | Credit Card Fees | Services & Other Operating Expenses | Business, legal, and insurance services | 53060D: Banking & investment manager fees | ||
3910 | Credit Recharges Bank Fee Reimbursement/Wires | B&FS use only |
Recharge Sales & Services | Internal Recharge Credits | 77500D: Internal recharge credit | |
3960 | Credit Recharges Campus Agency | Recharge Sales & Services | Internal Recharge Credits | 77500D: Internal recharge credit | ||
3940 | Credit Recharges Campus Support Recharge | Recharge Sales & Services | Internal Recharge Credits | 77500D: Internal recharge credit | ||
3900 | Credit Recharges not specifically identified elsewhere | Only for credits to the accounts of recharging units - used with sub 9 only. |
Recharge Sales & Services | Internal Recharge Credits | 77500D: Internal recharge credit | |
3950 | Credit Recharges Tech Infrastucture Recharge | Recharge Sales & Services | Internal Recharge Credits | 77500D: Internal recharge credit | ||
3920 | Credit Recharges West Campus Rental Reimbursement | Recharge Sales & Services | Internal Recharge Credits | 77500D: Internal recharge credit | ||
3905 | Debit Recharges not specifically identified elsewhere | For use by recharge units to charge campus for goods and services |
Recharge Sales & Services | Internal Recharge Debits | 77000D: Internal recharge debit | |
7395 | Departmental Recharge Income | Recharge Sales & Services | Internal Recharge Credits | 77500D: Internal recharge credit | ||
7710 | Donations & Contributions-Non-employee gift (Policy G-42); Unallowable charges to Federal awards | 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. |
Services & Other Operating Expenses | Entertainment and Gifts | 92000000, 94000000 | 53630D: Non-employee gifts |
5210 | Electricity-Utilities Purchase | Records the cost of Electricity paid to external providers |
Utilities | Utilities | 83000000 | 55020D: Electricity |
3850 | Elimination Non-Report Expens | B&FS use only |
Services & Other Operating Expenses | Facilites & Administration Costs | N/A: Not currently in CCOA roll-up, GA uses for agency accounts | |
9981 | Elimination of Capital Equipment | B&FS use only |
Elimination of Capitalized Expenses | Elimination of Capitalized Expenses | 52590D: Capital expense - Equipment | |
9982 | Elimination of Capital Expenses - Renewal & Repl | Elimination of Capitalized Expenses | Elimination of Capitalized Expenses | 52590D: Capital expense - Equipment | ||
1980 | Elimination of Capitalized Salaries & Wages | B&FS Use Only |
Salaries and Wages | Salaries and Wages | 50450D: Elimination of capitalized salary and wages | |
8092 | Elimination of capitalized supplies and materials | B&FS use only |
Elimination of Capitalized Expenses | Elimination of Capitalized Expenses | 52400D: Elimination of capitalized supplies and materials | |
7751 | Employee Non-Cash Awards & Other Gifts (Policy G-41)-Unallowable charges to Federal awards | Costs incurred under Business and Finance Bulletin G-41 |
Services & Other Operating Expenses | Entertainment and Gifts | 54000000, 84000000 | 53620D: Employee non-cash awards and other gifts |
8003 | Employee Wearing Apparel (non-laboratory) | Uniforms, footwear, protective clothing. Use 8040 for lab wear. |
Supplies | Other Supplies | 52280D: Employee wearing apparel | |
7229 | Employment Visas | Legal expenses, INS fees, and related expenses paid in connection with obtaining temporary or permanent residency status |
Services & Other Operating Expenses | Business, legal, and insurance services | 80000000 | 53070D: Legal services |
7396 | Environmental Testing Services | For testing water, soil, asbestos, lead, mold, etc… |
Services & Other Operating Expenses | Facilities construction, leasing, and maintenance services | 77000000 | 53230D: Repairs & maintenance |
7455 | Extension Tuition | Recharge Sales & Services | Internal Recharge Debits | 86000000 | 77000D: Internal recharge debit | |
3904 | F&A Copy Debit Recharges | Recharge DEBIT - UCEN Bookstore Gateway |
Recharge Sales & Services | Internal Recharge Debits | 77000D: Internal recharge debit | |
3906 | F&A Supplies Debit Recharges | Recharge DEBIT - UCEN Bookstore Gateway |
Recharge Sales & Services | Internal Recharge Debits | 77000D: Internal recharge debit | |
3903 | F&A Utilities Recharge Debit Recharges | Recharge DEBIT - UCEN Bookstore Gateway |
Recharge Sales & Services | Internal Recharge Debits | 77000D: Internal recharge debit | |
9610 | Fabrication Cost | Equipment/Expenses to be Capitalized | Equipment/Expenses to be Capitalized | 13000000, 20000000, 21000000, 22000000, 23000000, 24000000, 25000000, 26000000, 27000000, 30000000, 31000000, 32000000, 39000000, 40000000, 41000000, 42000000, 43000000, 45000000, 46000000, 54000000 | 52590D: Capital expense - Equipment | |
9600 | Fabrication Cost Recharge Debit | Recharge Sales & Services | Internal Recharge Debits | 77000D: Internal recharge debit | ||
7310 | Fingerprinting & Background Checks | Including TB test services |
Services & Other Operating Expenses | Business, legal, and insurance services | 92000000 | 53010D: Consultants and other temporarily contracted staff |
4400 | First Class Mail | Supplies | Office and Administrative Supplies | 83000000 | 52220D: Office and administrative supplies | |
4440 | Foreign Mail | Supplies | Office and Administrative Supplies | 52220D: Office and administrative supplies | ||
3000 | Freight | 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 |
Services & Other Operating Expenses | Other Operating Expenses | 78000000 | 53910D: Freight |
7327 | Game Expenses | Announcers, scorekeepers, all other expenses for games |
Recharge Sales & Services | Internal Recharge Debits | 92000000 | 77000D: Internal recharge debit |
7930 | General Liability Insurance | Used for System-wide mandated self-insurance charges. This expense is not allowed on contracts or grants. |
Services & Other Operating Expenses | Business, legal, and insurance services | 53100D: Insurance - Other | |
8570 | Grad Student Health Insurance | Employee Benefits | Employee Benefits | 50700D: Group health insurance | ||
8640 | Grad Student Partial Fee Rem | Employee Benefits | Employee Benefits | 50810D: Local (campus-specific) benefit programs | ||
7779 | Graduate aid and scholarships | 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. |
Financial Aid and Scholarships | Financial Aid and Scholarships | 51100D: Graduate aid and fellowship | |
7393 | Grounds Services | Landscaping services, pond cleaning, bike path cleaning |
Services & Other Operating Expenses | Facilities construction, leasing, and maintenance services | 70000000, 72000000 | 53230D: Repairs & maintenance |
5275 | Hazardous Waste Disposal | Services & Other Operating Expenses | Facilities construction, leasing, and maintenance services | 73000000, 76000000, 77000000 | 53230D: Repairs & maintenance | |
8010 | Health and Medical Care Materials and Supplies | Supplies | Health Supplies | 42000000 | 52050D: Other medical care materials and supplies | |
7900 | Honoraria-Non UC Employee | 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. |
Services & Other Operating Expenses | Meetings, Training, and Conferences | 53660D: Honorarium payments | |
8080 | Instructional A/V Equipment | Interdepartmental recharges from Instructional Development |
Recharge Sales & Services | Internal Recharge Debits | 83000000 | 77000D: Internal recharge debit |
7275 | Insurance | Services & Other Operating Expenses | Business, legal, and insurance services | 84000000 | 53100D: Insurance - Other | |
9100 | Inventorial Computer Equipment - $5,000 and greater per unit | Including Servers and Networking Equipment |
Equipment/Expenses to be Capitalized | Equipment/Expenses to be Capitalized | 32000000, 43000000 | 52590D: Capital expense - Equipment |
9130 | Inventorial IT accessories and peripherals and Instructional Equipment - $5,000 and greater per unit | Records costs of Printers, Copiers, Scanners, Projectors, Screens, Speakers, Receivers, and other Audio/Visual equipment > $5,000 |
Equipment/Expenses to be Capitalized | Equipment/Expenses to be Capitalized | 44000000, 45000000, 56000000 | 52590D: Capital expense - Equipment |
9140 | Inventorial Livestock - $5,000 and greater per unit | Equipment/Expenses to be Capitalized | Equipment/Expenses to be Capitalized | 10000000 | 52590D: Capital expense - Equipment | |
9125 | Inventorial Medical Equipment - $5,000 and greater per unit | Equipment/Expenses to be Capitalized | Equipment/Expenses to be Capitalized | 42000000 | 52590D: Capital expense - Equipment | |
9115 | Inventorial Motor Vehicles and Boats - $5,000 and greater per unit | Equipment/Expenses to be Capitalized | Equipment/Expenses to be Capitalized | 24000000, 25000000 | 52590D: Capital expense - Equipment | |
9105 | Inventorial Plant, Industrial, Grounds, Custodial and Household Equipment and Furniture- $5,000 and greater per unit | Including Furniture, Kitchen, Custodial, and Housekeeping Equipment, Mowers and Landscaping Equipment, Engines, Pumps and Valves (non-scientific) |
Equipment/Expenses to be Capitalized | Equipment/Expenses to be Capitalized | 20000000, 23000000, 26000000, 27000000, 31000000, 40000000, 47000000, 48000000, 52000000, 56000000 | 52590D: Capital expense - Equipment |
9120 | Inventorial Scientific Equipment - $5,000 and greater per unit | Equipment/Expenses to be Capitalized | Equipment/Expenses to be Capitalized | 31000000, 40000000, 41000000 | 52590D: Capital expense - Equipment | |
8060 | Lab Animals/Feed | Supplies | Laboratory Supplies | 10000000 | 52250D: Printed items and other classroom teaching aides | |
8020 | Laboratory Chemicals - Organic & Inorganic | Supplies | Laboratory Supplies | 10000000, 12000000, 41000000 | 52240D: Laboratory supplies | |
8040 | Laboratory Supplies | 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 |
Supplies | Laboratory Supplies | 27000000, 41000000 | 52240D: Laboratory supplies |
5311 | Lease Eqp Exp - fixed & varia | Leased or financed equipment Canon, Xerox, or Ricoh (regardless of $ amount) OR over a 1 year period and exceeds 100k over the term |
Services & Other Operating Expenses | Facilities construction, leasing, and maintenance services | 80000000 | 53222D: Lease rental expense (fixed and variable if included in PV calc)-equipment |
8930 | Leave Accrual | Employee Benefits | Employee Benefits | 50820D: Benefits accrual | ||
7780 | Legal Services -Unallowable charges to Federal awards | 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. |
Services & Other Operating Expenses | Business, legal, and insurance services | 80000000 | 53070D: Legal services |
9200 | Library - General Collections | Equipment/Expenses to be Capitalized | Equipment/Expenses to be Capitalized | 55000000 | 52630D: Capital Expense - Libraries and collections | |
9210 | Library - Rare Books & Materials | Equipment/Expenses to be Capitalized | Equipment/Expenses to be Capitalized | 55000000 | 52640D: Capital expense - Special collections | |
4120 | Local Calls | Recharge from ETS/Comm Serve |
Recharge Sales & Services | Internal Recharge Debits | 77000D: Internal recharge debit | |
4490 | Mail Services-Miscellaneous | Supplies | Office and Administrative Supplies | 83000000 | 52220D: Office and administrative supplies | |
7950 | Medical Malpractice Liability | Services & Other Operating Expenses | Business, legal, and insurance services | 53090D: Insurance - Hospital and professional malpractice | ||
7740 | Medical Services & Patient Care | Services & Other Operating Expenses | Medical Services | 53510D: Purchased medical services | ||
7220 | Memberships & Subscriptions-Federally Allowable | 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. |
Services & Other Operating Expenses | Other Operating Expenses | 94000000 | 52260D: Subscriptions and memberships - federally chargeable |
7720 | Memberships/Subs-Unallowable charges to Federal awards | 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. |
Services & Other Operating Expenses | Other Operating Expenses | 94000000 | 52270D: Subscriptions and memberships- federally unchargeable |
7471 | Miscellaneous Stipends to non-UC students | 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. |
Services & Other Operating Expenses | Entertainment and Gifts | 53630D: Non-employee gifts | |
5230 | Natural Gas-Utilities Purchase | 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 |
Utilities | Utilities | 83000000 | 55010D: Natural gas |
3907 | Non-Cash Awards-Gifts Debit Recharges | Recharge DEBIT - UCEN Bookstore Gateway |
Recharge Sales & Services | Internal Recharge Debits | 77000D: Internal recharge debit | |
7470 | Non-employee gifts (Policy G-42) - Non-cash Student Prizes & Awards | 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 |
Services & Other Operating Expenses | Entertainment and Gifts | 53630D: Non-employee gifts | |
8100 | Non-Inventorial Computers and Network Infrastructure- less than $5,000 per unit | Records payments for purchasing and maintaining computers, routers, cables, wireless access points, servers, switches, and backbones |
Services & Other Operating Expenses | IT and Communications Services | 32000000, 43000000 | 53410D: Computers and network infrastructure |
8130 | Non-Inventorial IT accessories and peripherals and Instructional Equipment - less than $5,000 per unit | Records costs of Printers, Copiers, Scanners, Projectors, Screens, Speakers, Receivers, and other Audio/Visual equipment |
Services & Other Operating Expenses | IT and Communications Services | 43000000, 44000000, 45000000, 56000000 | 53430D: IT accessories and peripherals |
8125 | Non-Inventorial Medical Equipment - less than $5,000 per unit | Supplies | Health Supplies | 42000000 | 52050D: Other medical care materials and supplies | |
8115 | Non-Inventorial Motor Vehicles and Boats - less than $5,000 per unit' | Supplies | Physical Plant, Manufacturing, and Furnishing Materials | 24000000, 25000000 | 52230D: Physical plant, manufacturing, and furnishing materials | |
8105 | Non-Inventorial Plant, Industrial, Grounds, Custodial and Household Equipment and Furniture- less than $5,000 per unit | Including Furniture, Kitchen, Custodial, and Housekeeping Equipment, Mowers and Landscaping Equipment, Engines, Pumps and Valves (non-scientific) |
Supplies | Physical Plant, Manufacturing, and Furnishing Materials | 10000000, 20000000, 22000000, 23000000, 26000000, 27000000, 31000000, 40000000, 47000000, 48000000, 52000000, 56000000 | 52230D: Physical plant, manufacturing, and furnishing materials |
8120 | Non-Inventorial Scientific Equipment - less than $5,000 per unit | Supplies | Laboratory Supplies | 31000000, 39000000, 41000000, 43000000 | 52240D: Laboratory supplies | |
8971 | Non-Resident Supplemental Tuition Remission | Employee Benefits | Employee Benefits | 50810D: Local (campus-specific) benefit programs | ||
7800 | Nonoperating Expenses | B&FS use only |
Other Nonoperating Expense | Other Nonoperating Expense | 58300D: Other Non-Operating Expenses | |
5150 | Occasional Off-Campus Rentals | 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. |
Services & Other Operating Expenses | Facilities construction, leasing, and maintenance services | 80000000 | 53210D: Leases and rentals - building |
8140 | Office Supplies | Typically Facilities & Administrative cost |
Supplies | Office and Administrative Supplies | 44000000 | 52220D: Office and administrative supplies |
7295 | On-Campus Work-Study Surcharge | User department’s share of Financial Aid’s cost of administration. |
Recharge Sales & Services | Internal Recharge Debits | 77000D: Internal recharge debit | |
7400 | One MO Earn PD to Dep Dec Eml | One month's earnings paid to dependent of deceased employee |
Employee Benefits | Employee Benefits | 50810D: Local (campus-specific) benefit programs | |
8006 | Other Apparel (Non-Employee) | Supplies | Other Supplies | 52320D: Other non-medical supplies | ||
4145 | Other Data Charges | Services & Other Operating Expenses | IT and Communications Services | 53420D: Telecommunications | ||
9135 | Other Inventorial Equipment - $5,000 and greater per unit | Including Art & Musical Instruments, Sports Equipment |
Equipment/Expenses to be Capitalized | Equipment/Expenses to be Capitalized | 21000000, 22000000, 24000000, 30000000, 32000000, 39000000, 40000000, 46000000, 49000000, 54000000, 60000000 | 52590D: Capital expense - Equipment |
8135 | Other Non-Inventorial Equipment - less than $5,000 per unit | Including Art & Musical Instruments, Sports Equipment |
Supplies | Other Supplies | 21000000, 22000000, 24000000, 30000000, 32000000, 39000000, 40000000, 46000000, 49000000, 54000000, 60000000 | 52310D: Other minor equipment |
4135 | Other Phone Charges | Includes late charges, and surcharges |
Recharge Sales & Services | Internal Recharge Debits | 77000D: Internal recharge debit | |
7354 | Outside Custodial Services | Custodial support services such as laundry, supply delivery services, window cleaning, other specialty cleaning not done by FM. |
Services & Other Operating Expenses | Facilities construction, leasing, and maintenance services | 76000000 | 53230D: Repairs & maintenance |
7210 | Overhead Exempt Portion of Genomic Arrays | Supplies | Laboratory Supplies | 52240D: Laboratory supplies | ||
8590 | Partial Fee Remission | Employee Benefits | Employee Benefits | 50810D: Local (campus-specific) benefit programs | ||
7216 | Participant Support- Undergraduate UCSB students (typically on sub 5 & 7) | 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. |
Financial Aid and Scholarships | Financial Aid and Scholarships | 51000D: Undergraduate aid and scholarships | |
7215 | Participant Support-General (Not Valid with Sub 3) | 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. |
Services & Other Operating Expenses | Meetings, Training, and Conferences | 86000000, 90000000 | 53670D: Conferences and training |
7500 | Payment of UCRS Benefits | Employee Benefits | Employee Benefits | 50740D: Other Employee Benefits | ||
7223 | Payments to Human Subjects | Includes the cost of incentives to survey participants. Must be disclosed in the research protocol--copy attached to payment request. |
Services & Other Operating Expenses | Business, legal, and insurance services | 90000000 | 53010D: Consultants and other temporarily contracted staff |
7240 | Performance Fees & Royalty expense | Speakers, performers who do not meet the honoraria criteria. Royalty payments to performers. |
Services & Other Operating Expenses | Other Operating Expenses | 90000000 | 53920D: Royalties |
7225 | Permits/Taxes/Fees | Includes restocking fees |
Services & Other Operating Expenses | Business, legal, and insurance services | 77000000, 92000000 | 53110D: Licenses and taxes (other than on income) |
1115 | Perquisite-Staff | Salaries and Wages | Salaries and Wages | 50100D: Non-academic salaries and wages | ||
7360 | Pest Control Services | Services & Other Operating Expenses | Facilities construction, leasing, and maintenance services | 70000000, 72000000 | 53230D: Repairs & maintenance | |
4130 | Phone One-Time Charges | Recharge from ETS/Comm Serve |
Recharge Sales & Services | Internal Recharge Debits | 77000D: Internal recharge debit | |
4110 | Phone Services | Recharge from ETS/Comm Serve |
Recharge Sales & Services | Internal Recharge Debits | 77000D: Internal recharge debit | |
7170 | Pollution Remediation Cost | Services & Other Operating Expenses | Facilities construction, leasing, and maintenance services | 53240D: Pollution remediation cost | ||
6050 | Printing and Reproduction Services | 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. |
Services & Other Operating Expenses | Other Operating Expenses | 82000000 | 53900D: Printing and reproduction services |
5260 | Propane/Butane-Util Purchase | Utilities | Utilities | 83000000 | 55040D: Utilities - Other | |
6000 | Publication Printing Costs | Services & Other Operating Expenses | Other Operating Expenses | 45000000, 55000000, 82000000 | 53900D: Printing and reproduction services | |
8001 | Raw Food-COS Campus Dining Purchases | Records purchase of food and beverages used in operations or for resale |
Supplies | Items for Resale | 52200D: Food and beverage supplies | |
7324 | Recruiting Services | Services & Other Operating Expenses | Business, legal, and insurance services | 53080D: Recruiting services | ||
5272 | Refuse Disposal | Includes waste removal, i.e. Marborg |
Services & Other Operating Expenses | Facilities construction, leasing, and maintenance services | 76000000 | 53230D: Repairs & maintenance |
2700 | Removal & Moving Expense | Also use for moving expenses covered by Purchase Order. |
Employee Benefits | Employee Benefits | 90000000 | 50810D: Local (campus-specific) benefit programs |
5500 | Rental of Equip-Interdept | Recharges for equipment |
Recharge Sales & Services | Internal Recharge Debits | 77000D: Internal recharge debit | |
5300 | Rental of Equipment- less than $5,000 per unit | Records leasing and rental fees paid on equipment from outside vendors. |
Services & Other Operating Expenses | Facilities construction, leasing, and maintenance services | 80000000, 81000000 | 53220D: Leases and rentals - equipment |
5100 | Rental of Space-Off Campus less than 12 Months (charges excluded from overhead) | Rental/lease of space for facilities off-campus less than 12 months. These are considered short-term leases per GASB 87. |
Services & Other Operating Expenses | Facilities construction, leasing, and maintenance services | 80000000, 95000000 | 53210D: Leases and rentals - building |
5050 | Rental of Space-Off Campus Over 12 Months (charges excluded from overhead) | 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). |
Services & Other Operating Expenses | Facilities construction, leasing, and maintenance services | 53210D: Leases and rentals - building | |
5000 | Rental of Space-On Campus | Recharges for space or facilities on campus |
Recharge Sales & Services | Internal Recharge Debits | 77000D: Internal recharge debit | |
7100 | Repairs & Maintenance of Buildings & Building Systems | Records expenses for the repairs and maintenance of facilities and building systems, including related waste removal. |
Services & Other Operating Expenses | Facilities construction, leasing, and maintenance services | 53230D: Repairs & maintenance | |
7260 | Repairs and Maintenance of Equipment | Records expenses related to the repairs and maintenance of equipment, and vehicles. Includes related waste removal and fleet upkeep costs such as fuel expense |
Services & Other Operating Expenses | Facilities construction, leasing, and maintenance services | 72000000, 73000000, 77000000, 81000000 | 53230D: Repairs & maintenance |
6210 | Reprints | From academic journals/publishers. |
Supplies | Printed Items and other Classroom Teaching Aides | 55000000 | 52250D: Printed items and other classroom teaching aides |
8015 | Reproduction/Copy Supplies | In-house copier supply costs: toner, fuser, paper, etc. Use 6050 for printing from outside sources -- Typically Facilities & Administrative cost |
Supplies | Office and Administrative Supplies | 14000000, 44000000, 45000000 | 52220D: Office and administrative supplies |
7925 | Restoration Plan 415M | Employee Benefits | Employee Benefits | 50740D: Other Employee Benefits | ||
1200 | Sabbatical Leave in Residence | Salaries and Wages | Salaries and Wages | 50000D: Academic salaries and wages | ||
1300 | Sabbatical Leave Not in Residence | Salaries and Wages | Salaries and Wages | 50000D: Academic salaries and wages | ||
1940 | Salary Accrual | B&FS use only |
Salaries and Wages | Salaries and Wages | 50400D: Salary Accrual | |
7769 | Scholarship Allowance Credit-Graduate | Financial Aid and Scholarships | Financial Aid and Scholarships | 51100D: Graduate aid and fellowship | ||
7760 | Scholarship Allowance Credit-Undergraduate | Financial Aid and Scholarships | Financial Aid and Scholarships | 51000D: Undergraduate aid and scholarships | ||
7214 | Secure Document Management & Destruction | Shredding, Physical document or media storage |
Services & Other Operating Expenses | Business, legal, and insurance services | 80000000 | 53010D: Consultants and other temporarily contracted staff |
7394 | Security Services | Alarm service, life safety, fire watch, security camera monitoring |
Services & Other Operating Expenses | Business, legal, and insurance services | 72000000, 92000000 | 53010D: Consultants and other temporarily contracted staff |
7280 | Services - Department Recharge | Charges from approved campus recharge units (local and systemwide). Used with code 3900. |
Recharge Sales & Services | Internal Recharge Debits | 77000D: Internal recharge debit | |
5270 | Sewer | Records the cost of Sewer paid to external suppliers |
Utilities | Utilities | 76000000, 83000000 | 55030D: Water and sewer |
3902 | Social Activity&Ent Debit Recharges | Recharge DEBIT - UCEN Bookstore Gateway |
Recharge Sales & Services | Internal Recharge Debits | 77000D: Internal recharge debit | |
7750 | Social and Entertainment expense-Unallowable charges to Federal awards | 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 |
Services & Other Operating Expenses | Entertainment and Gifts | 90000000 | 53640D: Social and entertainment expense |
9235 | Software - Less Than $5 Million | Software projects to be capitalized (5,000 to 5,000,000) – see 8085 |
Equipment/Expenses to be Capitalized | Equipment/Expenses to be Capitalized | 43000000 | 52610D: Capital expense - Software ≤ $5M |
9230 | Software - More Than $5 Million | Software projects to be capitalized (5,000,000 and up) |
Equipment/Expenses to be Capitalized | Equipment/Expenses to be Capitalized | 43000000 | 52600D: Capital expense - Software > $5M |
8085 | Software licenses & maintenance | 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 |
Services & Other Operating Expenses | IT and Communications Services | 43000000 | 53400D: Software maintenance & licenses |
9220 | Special Collections | Equipment/Expenses to be Capitalized | Equipment/Expenses to be Capitalized | 55000000 | 52640D: Capital expense - Special collections | |
7222 | Sports Officials Fees | Services & Other Operating Expenses | Business, legal, and insurance services | 90140000 | 53010D: Consultants and other temporarily contracted staff | |
1100 | Staff Wages | Salaries and Wages | Salaries and Wages | 50100D: Non-academic salaries and wages | ||
8000 | Supplies & Materials - Other | Supplies | Other Supplies | 10000000, 11000000, 13000000, 14000000, 15000000, 22000000, 23000000, 24000000, 25000000, 26000000, 27000000, 30000000, 31000000, 32000000, 39000000, 40000000, 43000000, 44000000, 45000000, 46000000, 47000000, 48000000, 49000000, 50000000, 52000000, 54000000, 55000000, 60000000 | 52320D: Other non-medical supplies | |
4165 | Telecom Recharge Materials | Recharge from ETS/Comm Serve |
Recharge Sales & Services | Internal Recharge Debits | 77000D: Internal recharge debit | |
4170 | Telecom Recharge Rentals | Recharge from ETS/Comm Serve |
Recharge Sales & Services | Internal Recharge Debits | 77000D: Internal recharge debit | |
4160 | Telecom Recharge Technician Labor | Recharge from ETS/Comm Serve |
Recharge Sales & Services | Internal Recharge Debits | 77000D: Internal recharge debit | |
4140 | Telecom Recharge Voice Mail | Recharge from ETS/Comm Serve |
Recharge Sales & Services | Internal Recharge Debits | 77000D: Internal recharge debit | |
4100 | Telephone Charges-Various | Records payments for transmitting correspondence via telecommunication systems, such as telephone services, fax, and mobile communications |
Services & Other Operating Expenses | IT and Communications Services | 53420D: Telecommunications | |
8775 | Term Ben-Benefits-Involuntary | Employee Benefits | Employee Benefits | 50810D: Local (campus-specific) benefit programs | ||
1620 | Termination Benefits Expenses-Salaries & Wages-Involuntary | Salaries and Wages | Salaries and Wages | 50100D: Non-academic salaries and wages | ||
4125 | Toll Calls | Services & Other Operating Expenses | IT and Communications Services | 53420D: Telecommunications | ||
7450 | Training Services & Employee Development | Non-IAP expenses; includes webinars. Records expenses for attending training activities |
Services & Other Operating Expenses | Meetings, Training, and Conferences | 86000000 | 53670D: Conferences and training |
2000 | Travel - California | Records domestic reimbursable travel expenses including meals, hotel, airfare, car rental, mileage, and ground transportation within California |
Services & Other Operating Expenses | Travel & Transit | 90000000 | 53600D: Travel and transit |
2900 | Travel - Domestic Out of State | For domestic reimbursable travel expenses including meals, hotel, airfare, car rental, mileage, and ground transportation outside of California |
Services & Other Operating Expenses | Travel & Transit | 53600D: Travel and transit | |
2902 | Travel - Foreign | Non-US Travel |
Services & Other Operating Expenses | Travel & Transit | 53600D: Travel and transit | |
2015 | Travel – Participant Support | 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. |
Services & Other Operating Expenses | Travel & Transit | 90000000 | 53600D: Travel and transit |
2016 | Travel – Participant Support Debit Recharges | Must conform to Participant Support rules—see object code 7215. Use only for departmental recharge operations. |
Recharge Sales & Services | Internal Recharge Debits | 77000D: Internal recharge debit | |
8970 | Tuition-Full Fee Remission | Employee Benefits | Employee Benefits | 50810D: Local (campus-specific) benefit programs | ||
4111 | Two Way Radio Maintenance | Recharge from ETS/Comm Serve |
Recharge Sales & Services | Internal Recharge Debits | 77000D: Internal recharge debit | |
8181 | UCEN Sales Tax (for recharge sales) | Supplies | Items for Resale | 52210D: Bookstore items for resale | ||
7580 | UCOP Assessment Fee | Services & Other Operating Expenses | Other Operating Expenses | 75030D: UCOP assessment fee | ||
8200 | UCRP cash contributions | Employee Benefits | Employee Benefits | 50500D: UCRP cash contributions | ||
8690 | UCRP Supplement Assessment -Interest | Employee Benefits | Employee Benefits | 50550D: UCRP Supplemental assessment - interest | ||
8610 | UCRS - Phased Retirement | Employee Benefits | Employee Benefits | 50500D: UCRP cash contributions | ||
7770 | Undergraduate aid and scholarships | 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. |
Financial Aid and Scholarships | Financial Aid and Scholarships | 51000D: Undergraduate aid and scholarships | |
2300 | University Garage Debit Recharges | Transportation Services recharges only. |
Recharge Sales & Services | Internal Recharge Debits | 77000D: Internal recharge debit | |
5205 | Utilities maintenance and repair | Records payments to external service providers for maintenance and upkeep of utilities delivery system (for example, steam tunnel maintenance). |
Utilities | Utilities | 55000D: Utilities maintenance and repair | |
5200 | Utility Services-FM Recharge | Recharge Sales & Services | Internal Recharge Debits | 77000D: Internal recharge debit | ||
1950 | Vacation Accrual | B&FS use only |
Employee Benefits | Employee Benefits | 50830D: Vacation accrual | |
8932 | Vacation Benefit Reduction | Employee Benefits | Employee Benefits | 50820D: Benefits accrual | ||
8931 | Vacation Gross Reduction | Employee Benefits | Employee Benefits | 50820D: Benefits accrual | ||
4180 | Vendor Maintenance | Recharge from ETS/Comm Serve |
Recharge Sales & Services | Internal Recharge Debits | 77000D: Internal recharge debit | |
7391 | Water Treatment | Services & Other Operating Expenses | Facilities construction, leasing, and maintenance services | 77000000, 83000000 | 53230D: Repairs & maintenance | |
5220 | Water-Util Purchase | Records the cost of Water paid to external suppliers |
Utilities | Utilities | 83000000 | 55030D: Water and sewer |