Code Descriptions
Following is a list of object codes representing expenditures that will be encountered while managing an account. For an alphabetical listing see here.
Note: Within account records, data is grouped under subcode and object code. These two terms are interchangeable, representing the same data. In this section the codes are referred to as object codes.
REVENUE
- 0010 Beginning Balance
- 0020 State Grants
- 0021 State Pass-Through
- 0022 Federal Pass-Through
- 0023 Private Grants
- 0024 Local Grants
- 0030 Tuition and Fees
- 0031 Break Fee/Residence Halls
- 0032 Break Fee/Apartments
- 0033 Tuition and Fee Exemptions
- 0320 IDC Federal
- 0322 IDC State
- 0323 IDC Local
- 0324 IDC Private
- 0350 Realized Gain
- 0351 Unrealized Gain
- 0353 Interest
- 0355 Interest Transferred from Endowment
- 0580 Gifts/Donations
SALARIES
- 1410 Faculty
- 1420 Adjunct Faculty
- 1430 Graduate Teaching Assistant
- 1510 Professional Staff
- 1520 Graduate Research Assistant
- 1530 Graduate Administrative Assistant
- 1540 Salary-Classified
- 1550 Additional Compensation-Professional
- 1560 Additional Compensation-Classified
- 1610 Wages-Classified
- 1620 Wages-Student
- 1622 Wages-Workstudy
- 1710 Hazardous Duty Pay
- 1720 Wages-Overtime 1.0
- 1721 Wages-Overtime 1.5
- 1730 Longevity Pay
- 1740 Lumpsum Term Pay-Vacation
BENEFITS
- 1920 Employee Insurance Payments-State
- 1930 FICA Employer Match
- 1950 Unemployment Compensation Benefits
- 1960 Workers Compensation Claims
- 1980 Option Retirement-State
- 1990 Teacher Retirement Reimbursement
- 2100 Benefit Charges
TRAVEL
- 3010 Auto Rental-In State
- 3011 Other Transportation-In State
- 3012 Airfare-In State
- 3016 Mileage-In State
- 3020 Actual Expense Overnight-In State
- 3025 Incidental Expenses-In State
- 3030 Meals & Lodging-In State
- 3045 Parking Fees-In State
- 3110 Auto Rental-Out of State
- 3111 Other Transportation-Out of State
- 3112 Airfare-Out of State
- 3116 Mileage-Out of State
- 3120 Actual Exp Overnight-Out of State
- 3125 Incidental Expenses-Out of State
- 3130 Meals & Lodging-Out of State
- 3145 Parking Fees-Out of State
- 3210 Prospective State Employee
- 3215 Registration Fees
- 3310 Foreign Travel
- 3410 Sal-Per Diem Allowance
- 5215 Registration
SUPPLIES, MATERIALS AND PARTS
- 4010 General Supplies-Consumables (paper, pens, exams, film, soap, cleaning solution, trophies, plaques, transparencies,etc.)
- 4020 Computer/Telecommunications Consumables (diskettes, paper, ribbon, printer toner, fax toner, etc.)
- 4025 Subscriptions, Periodicals, and Information Services not for permanent retention (magazine subscriptions,directories, paperback books, etc.)
- 4030 Fuels and Lubricants
- 4040 Chemicals & Gases
- 4045 Medical Supplies
- 4050 Food Purchases (research, seminars, teaching; includes bottled water)
- 4066 Parts - Machinery, Equipment, Motor Vehicles (includes projector bulbs)
- 4070 Plants (includes seeds and bulbs)
- 4076 Supplies and Materials - Building, Grounds, Road, Highway, Farm, Ranch & Nursery (nails, lumber,windows, fertilizer and fertilizer spreading, peat moss, asphalt, etc.)
- 4080 Fabrics and Linens
- 4085 Furnishings, Equipment, Clothing (less than $5000; NOT Capitalized and NOT Controlled)
- 4086 Computer Equipment (less than $5000; NOT capitalized and NOT Controlled; external hard drives, keyboards)
- 4090 Parts - Computer Equipment ( internal components such as memory, sound cards, cables, etc.)
- 5120 Parts - Telecom (internal modems, etc )
CREDIT CARD PURCHASES
- 4100 Credit Card Purchases
TELECOMMUNICATIONS (NOT INFRASTRUCTURE)
- 5110 Telecom - Long Distance, including reimbursement for phone calls
- 5115 Telecom - Monthly Charge
- 5130 Telecom - Other Service Charges
- 5135 Telecom - Dedicated Data Circuit
FEES
- 5210 Membership Dues
- 5217 Employee Training Tuition/Registration (not related to travel)
- 5219 Surety Bonds (for Notary bonds see 5225)
- 5220 Property & Casualty Insurance
- 5221 General Liability Insurance
- 5222 Workers' Compensation Insurance
- 5223 Employee Professional Liability
- 5224 Automobile Liability Insurance
- 5225 Notary Bonds
- 5226 Inland Marine Insurance (scheduled equipment)
- 5227 Student Professional Liability Insurance
- 5228 Accident Medical Insurance
- 5229 Special Events Liability Insurance
- 5230 Fees - Other (gifts to memorial funds in lieu of flowers, purchase of tickets we are not printing but attending)
- 5231 Services Charges
- 5235 Student Prizes/Awards
- 5240 Employee Awards
- 6120 Interest - Other; must be broken out on capital leases
CONSULTANT AND PROFESSIONAL SERVICES
- 5350 Consultant Services - Other
- 5355 Consultant Services - Computer
- 5410 Educational/Training Services for Employees
- 5415 Financial and Accounting Services
- 5420 Legal Services approved by Office of Attorney General
- 5425 Medical Services
- 5430 Veterinary Services
- 5435 Lecturers/Speakers/Performers
- 5440 Witness Fees - Other (Civil & Expert)
- 5445 Investment Counseling Services
- 5450 Architectural/Engineering Services
- 5453 Other Professional Services (umpires and judges)
MAINTENANCE AND REPAIR
- 5511 M&R - Motor Vehicles
- 5512 M&R - Machinery and Equipment
- 5520 M&R - Computer Software
- 5535 M&R - Computer Equipment
OTHER SERVICES
- 5250 Printing or Reproduction of Agency Publications
- 5610 Hazardous Waste Disposal Services
- 5615 Reproduction & Photographic Services (business cards)
- 5620 Temporary Employment Agency Employee Services
- 5625 Computer Programming Services (includes web design)5630 Communication Services
- (telegraph, electronic subscription, answering services, Westlaw, etc.)
- 5635 Cleaning Services
- 5640 Advertising Services (ad campaigns, radio, television, yellow pages, classified ads)
- 5645 Data Processing Services
- 5650 Freight & Delivery Services (includes air express and vehicle towing)
- 5655 Postal Services, including post office box rent
- 5660 Evidence and Informant Services
- 5670 Other Contracted Services
- 5673 Contracted Food Services
CONTROLLED EQUIPMENT
- 5710 Controlled Eqpt - Handguns/Rifles ($0-$4999.99)
- 5711 Controlled Eqpt - Fax Machines/telecopiers ($500-$4999.99)
- 5712 Controlled Eqpt - Stereo Systems ($500-$4999.99)
- 5713 Controlled Eqpt - Cameras ($500-$4999.99)
- 5714 Controlled Eqpt - TV, VCR, Camcorder, Laserdisc ($500-$4999.99)
- 5716 Controlled Eqpt - Video Data Projectors ($0.00-$4999.99)
- 5720 Controlled Eqpt - Servers, minicomputers, printers, Apples, PCs, laptops, (including monitors) scanners, digital cameras ($0-$4999.99)
NOT CONTROLLED AND NOT CAPITALIZED - ANY VALUE
- 5725 Computer Software (includes annual license fees)
- 5730 Books/Films/Reference material FOR permanent retention
- 5735 Animals (dead, live, parts, including animal semen)
- 5740 Telecom Eqpt (cell phones, pagers, 2-way radios, external modems, etc.)
RENTALS - DOES NOT INCLUDE OPTION FOR PURCHASE
- 5140 Rental of Telecom Equipment
- 5810 Rental of Machinery, Equipment & Containers
- 5820 Rental of Computer Equipment
- 5822 Rental of Radio Towers
- 5825 Rental of Copy Machines
- 5826 Rental of Copy Machines - Additional copy charges
- 5830 Rental of Computer Software
- 5835 Rental of Reference Material (includes script & music royalties)
- 5840 Rental of Motor Vehicles
- 5845 Rental of Aircraft
- 5850 Rental of Marine Equipment
- 5855 Rental of Land
- 5860 Rental of Office Building of Office Space
- 5865 Rental of Services Building
- 5870 Rental of Other Space (hotel rooms, classroom, conference, storage, exhibit, etc.)
RECRUITMENT REIMBURSEMENTS
- 5916 Athletic Student Reimbursements related to approved recruiting practices (includes phone calls, meals, lodging, etc.)
ITEMS FOR RESALE
- 6701 Items purchased for Resale
- 6702 Bookstores Items for resale purchased directly from the Publisher
CAPITAL LEASES - INCLUDES PURCHASE OPTION WHETHER THE PURCHASE OPTION IS REQUESTED OR NOT, BUT IS STATED IN CONTRACT
- 8340 Capital Lease - Buildings
- 8341 Capital Lease - Facilities & Other Improvements
- 8342 Capital Lease - Other Personal Property
- 8350 Capital Lease - Furnishings & Equipment
- 8355 Capital Lease - Computer Equipment
- 8360 Capital Lease - Infrastructure-Telecom
- 8370 Capital Lease - Motor Vehicles
CAPITAL EQUIPMENT $5000 AND GREATER AND USEFUL LIFE OF MORE THAN ONE YEAR
- 8415 Motor Vehicles
- 8420 Industrial & Heavy Eqpt, Office Eqpt, Medical & Lab Eqpt, Safety Eqpt
- 8424 Other Furnishings & Equipment
- 8427 Boats, Boat motors, Boat trailers
- 8435 Computer Equipment
- 8436 Telecom Equipment
- 8440 Computer Software
UTILITIES
- 7010 Electrical Utilities
- 7015 Natural & Liquefied Petroleum (LP) Gas
- 7020 Water Utilities (not bottled water; see 4050)
- 7025 Other Utilities
- 7030 Waste Disposal
CONSTRUCTION IN PROGRESS
- 5745 CIP-Fabrication of Equipment (less than $5000)
- 8450 CIP-Fabrication of Equipment ($5000 or greater)
- 8710 Construction in Progress - Must meet the category capital threshold; Project must be for 1 or more years in length or cross 2 fiscal years Building - $100,000; Facilities - $100,000; Infrastructure - $500,000
LAND
- 5545 M&R - Land
- 8010 Purchase of Land (any value)
- 8214 Land Improvements (any value) (readies the land for intended use) (for fences, parking lots, landscaping, etc., see Facilities & Other Improvements)
BUILDINGS
- 5530 M&R - Buildings
- 5531 Purchase of Buildings or Building Improvements (less than $100,000)
- 8110 Purchase of Buildings ($100,000 or greater)
- 8115 Building Improvements ($100,000 or greater)
LEASEHOLD IMPROVEMENTS
- 5550 Improvements to Leased Buildings-Expensed (less than $100,000)
- 8310 Improvements to Leased Buildings-Capitalized ($100,000 or greater)
FACILITIES & OTHER IMPROVEMENTS - NOT BUILDINGS
- 5560 M&R - Facilities/Other Improvements
- 5561 Purchase of Facilities and other Improvements (less than $100,000)
- 8220 Purchase of Facilities & Other Improvements ($100,000 or greater) (includes fencing, landscaping, parking lots,etc.)
INFRASTRUCTURE AND TELECOM INFRASTRUCTURE
- 5125 M&R - Infrastructure-Telecom
- 5126 Infrastructure-Telecom (less than $500,000)
- 5540 M&R - Infrastructure
- 5541 Purchase of Infrastructure or Infrastructure Improvements (less than $500,000)
- 8445 Infrastructure-Telecom ($500,000 or greater)
- 8447 Infrastructure Preservation (NOT Improvements) ($500,000 or greater)
- 8715 Purchase of Infrastructure (includes sidewalks) ($500,000 or greater)
LIBRARY BOOKS
- 8510 Library Books & Reference Materials (Library use only)
WORKS OF ART/HISTORICAL TREASURES ANY VALUE
- 8520 Works of Art/Historical Treasures (any value)
ANIMALS
- 8610 Purchase of Animals ($5000 or greater)
Contact Information
controller@sfasu.edu
• office: (936) 468-2303• fax: (936) 468-2207