The University of ArizonaThe University of Arizona
Financial Policies & ProceduresFinancial Policies & Procedures
 

4.02 Revenue Object Code Definitions

Policy Owner:  Financial Management


(0010, 0011, 0020-0026) Appropriations: Monies assigned to the University by a governmental entity. Select the specific object   code that best describes the source of the funds.

(0010) State Appropriation
(0011) State Capital Appropriation (0020) Federal Appropriation   
(0021) County Appropriation      
(0026) Build America Bonds – Fed Int Subsidy

(0015-0019) State Non-Appropriated Revenue:  Specific state revenue streams that have been assigned to the University for specific purposes.  Select the object code that best describes the revenue stream.

(0015) State Sales Tax TRIF (0016) State Excise Tax
(0018) State Lottery Allocation
(0019) AZ Lottery Allocation – Capital Commitment

(0030-0280) Tuition & Fees:

(0030-0089) Tuition: Fees for enrollment in classes at the University. The amount of the fee is contingent upon the number of units taken by the student and his/her residency status. Select the specific object code that best describes the period in which the classes occur and the residency status of the student.

(0030) 1st Period (Fall) Undergraduate Resident Tuition
(0031) 1st Period (Fall) Graduate Resident Tuition
(0039) Scholarship Allowance and Discount for Tuition and Fees
(0040) 2nd Period (Spring) Undergraduate Resident Tuition
(0041) 2nd Period (Spring) Graduate Resident Tuition
(0050) Other Period Resident Tuition
(0051) Winter Resident Undergraduate Tuition
(0052) Winter Resident Graduate Tuition
(0053) Summer Resident Undergraduate Tuition
(0054) Summer Resident Graduate Tuition
(0060) 1st Period Nonresident Undergraduate Tuition
(0061) 1st Period Nonresident Graduate Tuition
(0070) 2nd Period Nonresident Undergraduate Tuition
(0071) 2nd Period Nonresident Graduate Tuition
(0080) Other Period Nonresident Tuition
(0081) Winter Nonresident Undergraduate Tuition
(0082) Winter Nonresident Graduate Tuition
(0083) Summer Nonresident Undergraduate Tuition
(0084) Summer Nonresident Graduate Tuition
(0085) Undergraduate Online
(0086) Graduate Online
(0087) Graduate Distribute Education
(0088) Undergraduate Distributed Education
(0089) Law - Flat Fee Programs

(0090-0137) Special Tuition: Registration fees paid, in addition to the base registration fee, by students enrolled in specific degree and certificate programs.  Specifically:

(0090) Law Special Tuition
(0091) Family Studies - Special Tuition - Undergraduate
(0092) Retailing & Consumer Science - Special Tuition - Undergraduate
(0093) Geography and Development - Special Tuition - Undergraduate
(0094) Geography - Geographical Info Systems Tech Special Tuition - Graduate
(0095) Arch and Landscape Arch Graduate
(0096) Program Fee - Undergraduate
(0097) Program Fee - Graduate
(0098) Differential Tuition - Undergraduate
(0099) Differential Tuition - Graduate
(0100) Pharmacy Special Tuition
(0101) Honors Program Fee - Undergraduate
(0105) Public Health - Special Tuition - Graduate
(0106) Public Health - Special Tuition - Undergraduate
(0108) Fine Arts - Special Tuition - Graduate
(0109) Fine Arts - Special Tuition - Undergraduate
(0110) Eller Master’s Program Fee
(0111) SIRLS-Graduate Special Tuition
(0112) Course Material Opt Out
(0115) School of Planning Special Tuition
(0116) SGAPP-Special Tuition - Master of Public Admin
(0117) SGAPP- Special Tuition - Undergraduate
(0118) Philosophy, Politics, Economics and Law - Special Tuition - Undergraduate
(0119) Human Language Technology - Special Tuition - Graduate
(0120) Nursing Special Tuition - Graduate
(0122) Nursing Special Tuition - Undergraduate
(0123) Nursing Special Tuition - Accelerated Bachelor of Science in Nursing
(0129) Eller Pre-Business Program Fees
(0130) Eller UG Differential Tuition
(0131) Arch and Landscape Arch - Undergraduate
(0132) Engineering Special Tuition - Undergraduate
(0133) Engineering Special Tuition - Graduate
(0134) Journalism Special Tuition - Graduate
(0135) Journalism Special Tuition - Undergraduate
(0136) MIS Special Tuition - Graduate
(0137) Engineering Special Tuition - Lower Div

(0140-0147) Correspondence, Extension or Distance: Fees for registration in a University-sponsored correspondence course, extended day (late afternoon, evening or weekend time frame) course or distance course. Includes courses which may be used for credit towards a degree or certification, specifically:

(0140) Correspondence & Extension
(0141) Distance Learning
(0142) Credit Outreach
(0143) Op Sciences Distance Learning
(0145) Eller Evening MBA
(0146) Correspondence and Extension – Internal
(0147) Distance Learning – Internal

Object code 0146 and 0147 should be used on Internal Billing documents when these fees are being paid by a department instead of an individual.

(0155) Uncollectible - Tuition and Fees - FSO Only: Contra revenue object code used to write off uncollectible tuition and fees.

(0160) Admission Application:  Fees for processing application forms for admittance to the University.

(0161) Admission Application – Internal: Fees for processing application forms for admittance to the University when a department is paying the fee rather than an individual using an Internal Billing (IB) document.

(0170) Special Exam:  Fees charged for all special examinations for credit, and examinations administered under the College Level Examination Program (CLEP), which include Subject and General examinations.

(0171) Special Exam – Internal: Fees charged for all special examinations for credit and examinations administered under the College Level Examination Program (CLEP) used on Internal Billing (IB) documents when a department is paying the fee instead of an individual.

(0180) Late Registration Fee: A late payment fee assessed on students registering and paying fees after a stated registration date deadline.

(0200) Music Fees: Fees for weekly private lessons required of music majors (but not necessarily restricted to music majors) in applied fields of piano, organ, voice, band, or orchestral instrument.

(0210) College/Course Fee:  Fees for special services or materials used in a class. Examples include art materials used in an art class or cost of a field trip for a geology class.

(0211) College/Course Fee – Internal: Fees for special services or materials used in a class when a department is paying the fee instead of an individual using an Internal Billing (IB) document.

(0230) Graduation Fees: Fees required for all degree candidates at the time a candidate files an application for "degree candidacy" which initiates an official check of remaining degree requirements.

(0240)Transcripts:  Fees paid by students requesting copies of course work taken while attending the University, or another academic institution for which the University has records.

(0241) Transcripts – Internal: Fees paid for requesting copies of course work taken while attending the University or another academic institution for which the University has records when a department is paying the fee instead of an individual using an Internal Billing (IB) document.

(0250) Retained Fees Allocated Revenue - FSO Only: Allocation of revenues to the student fee allocation account, within the designated fund, for ultimate distribution to local accounts for the purpose of defraying costs of student activities (see object code 0270).

(0251) Outreach Col Revenue – For Credit-Tuition: Allocation of revenues for distribution of Outreach for Credit tuition revenues.

(0252) Outreach Col Revenue – For Credit – Differential: Allocation of revenues for distribution of Outreach for Credit differential tuition revenues.

(0253) Summer Session Revenue Distributed: Allocation of revenues for distribution of Summer and Winter Session revenues.

(0254) Outreach Col Revenue – For Credit – Program Fee: Allocation of program fees of Outreach for Credit revenues.

(0255) Online Distribution: Allocation of revenues for distribution of online tuition revenues.

(0256) Distributed Education: Used to distribute tuition revenue relating to Online, Distance, International and other AISS classes.

(0260) Library Fines: Fees for late book returns, damaged books/materials or book/materials replacements.

(0270) Student Fee Allocation - AHSC - FSO Only: Allocation of state revenues to AHSC accounts for the purpose of defraying costs of student related services and facilities. The student fee allocation is distributed to AHSC once per semester unless adjustments need to be made.

(0271) Student Fee Allocation - UAS - FSO Only: Allocation of state revenues to UA South accounts for the purpose of defraying costs of student related services and facilities. The student fee allocation is distributed to UA South once per semester unless adjustments need to be made.

(0272) Student Fee Allocation – AG – FSO Only:  Allocation of state revenues to Agriculture and Life Sciences (AG) accounts for the purpose of defraying costs of student related services and facilities.  The student fee allocation is distributed to AGRIC once per semester unless adjustments need to be made.

(0280) Student Fees - Other: Fees for all other student charges not specifically listed above. Examples include cap and gown fees, processing thesis fees and student teaching fees.

(0281) Student Fees – Other Internal: Fees for all other student charges not specifically listed above used on Internal Billing (IB) documents when a department is paying the fee instead of an individual.

(0282) AFAT Fees – Endowments - FSO Only: Student fees paid to support the Arizona Financial Aid Trust (AFAT).

(0285) Revenue Allocations – FSO Only: This object code is used for budgetary purposes only. It is the consolidation level   where budget for allocated revenues is loaded.  No actual revenues should post to this object code.  Actual revenues will   be recorded in revenue distribution object codes (0251, 0252, 0253, 0254, 0255, 0711, and 0951).

(0300-0347) Grants and Contracts: Monies received from various sources that may only be used as specified in the grant or contract (for example, for research purposes or special programs). Select the specific object code that best describes the source of the funds.

(0300) Federal Grants and Contracts - Operating
(0301) YE Revenue Accrual/Federal G&C (FSO Only)
(0302) Federal Grants and Contracts - Internal (Sponsored Projects and FSO Only)
(0303) Federal Grants and Contracts - Non Operating (Sponsored Projects and FSO Only)
(0310) State Grants and Contracts - Operating
(0311) YE Revenue Accrual /State G&C (FSO Only)
(0312) State Grants and Contracts - Non Operating (FSO Only)
(0315) State Grants and Contracts - Internal (Sponsored Projects and FSO Only)
(0320) Local Grants and Contracts - Operating
(0322) Local Grants and Contracts - Non Operating (FSO Only)
(0323) Local Grants and Contracts - Capital (Sponsored Projects and FSO Only)
(0325) Local Grants and Contracts - Internal (Sponsored Projects and FSO Only)
(0330) Private Grants and Contracts - Operating
(0331) YE Revenue Accrual/Private G&C (FSO Only)
(0332) Private Grants and Contracts - Non Operating (FSO Only)
(0335) Private Grants and Contracts - Internal (Sponsored Projects and FSO Only)
(0340) Foreign Grants and Contracts - Operating
(0341) YE Revenue Accrual/Foreign G&C (FSO Only)
(0342) Foreign Grants and Contracts - Non Operating
(0344) Foreign Grants and Contracts - Internal
(0345) Refunds to Grantors
(0347) Private Contract Payroll Reimbursements

(0350-0385) Gifts: Donations of money or property. Select the specific object code that best describes the gift and its source.

(0350) Gifts - Business
(0351) Gifts - Business-Capital
(0352) Gifts - Business - Endowments
(0360) Gifts - U of A Foundation
(0361) Gifts - U of A Foundation - Capital
(0362) Gifts - U of A Foundation - Endowments
(0370) Gifts - Individuals
(0371) Gifts - Individuals - Capital
(0372) Gifts - Individuals - Endowments
(0375) Gifts - Alumni
(0380) Gifts - Other Organizations
(0381) Gifts - Other Organizations - Capital
(0382) Gifts - Other Organizations - Endowments
(0385) Capital Grants/Gifts/Convey - Non Cash

(0390) Sales & Services - Budget: This object code is used for budgetary purposes only. It is the consolidation level where budget for Sales and Service revenues are loaded. No actual expenses should post to this object code. Actual expenses will be recorded in the object codes listed below:

(0400-0580) Sales: These object codes are used for revenues received from the sale of goods. The following are general guidelines in selecting the proper object code (see section 8.11, Sales Tax, for a detailed discussion of sales tax issues and instructions for selecting the proper object code).

  1. If your unit collects sales tax when the item is sold, you do not pay sales tax when you purchase the items for resale. Your unit may use the following revenue object codes.
    1. Revenue object codes from 0400 to 0530 (to record the sale of the goods), and
    2. 0570, Sales Tax Collected (to record the sales tax collected on the sale of the goods, if the sales tax is recorded as an addition to the sales price).
  2. If your unit does not collect sales tax when an item is sold, you must pay sales tax when you purchase the items for resale. Your unit must use object code 0550, Sales - Tax Paid - Internal.

(0400) Sales Tax Added: Revenue from the sale of goods in which sales tax is shown on the applicable invoice as an addition to the sales price. Use this object code only to record the revenue from the sale. Use the object code 0570, Sales Tax Collected, to record sales tax added to an external sale.

(0410) Sales Tax Added-Internal: Revenue for the sale of goods to another University department in which sales tax is show on the applicable invoice as an addition to the sales price used on the Internal Billing (IB) document. Use the object code 0579, Sales Tax Collected – Internal to record sales tax added to a sale to another University department.

(0420) Sales - To US Government - Tax Added: Revenue from the sale of goods to the US government in which sales tax of items is collected by the University at the time of sale (the sales tax is shown on the applicable invoice as an addition to the sales price). Use this object code only to record the revenue from the sale. Use the object code 0570, Sales Tax Collected, to record related sales tax added.

(0450) Sales Tax Included: Revenue from the sale of goods in which sales tax is included in the marked sales price.  Use the object code 0570 to record the sales tax added to an external sale.

(0460) Sales Tax Included – Internal: Revenue from the sale of goods to another University department in which sales tax is included in the marked sales price used on the Internal Billing (IB) documentUse the object code 0579, Sales Tax Collected – Internal, to record sales tax added to a sale to another University department.

(0500) Sales - Nontaxable – Resale: Revenue from the sale of goods which were purchased for resale and are nontaxable.

(0501) Sales Nontaxable – Resale – Internal: Revenue from the sale of goods when the sale is made to another University department using the Internal Billing (IB) document.

(0510) Sales - Nontaxable - Labor:  Revenue earned for services such as assembly or installation of special equipment performed by University personnel in connection with sale of said equipment. In order for this labor to be nontaxable, it must be separately identified on the invoice.

(0511) Sales Nontaxable – Labor– Internal: Revenue earned for services when the sale is made to another University department using the Internal Billing (IB) document.

(0520) Sales - Nontaxable - Hospitals: Revenue from the sale of goods to hospitals (nontaxable).

(0530) Sales - Nontaxable - Out of State: Revenue from the sale of goods to out-of- state vendors (nontaxable).

(0540) Sales - Nontaxable - Tax Exempt: Revenue from the sale of goods that are sales tax exempt under Arizona statute.

(0541) Sales Nontaxable – Tax Exempt – Internal: Revenue from the sale of goods that are sales tax exempt under the Arizona statute when the sale is made to another University department. Sale should be made using the Interdepartmental Billing (IB) document.

(0550) Sales - Tax Paid - Internal: Revenues from interdepartmental sales in which sales tax was paid by the University at the time of purchase on the goods purchased for resale. Use the object code 5810, Resale Supplies - Tax Paid @ Purchase to record the purchase expense.

(0570) Sales - Tax Collected: Record the sales tax collected at the time of sale on resale goods. Do not use in conjunction with object codes 0450 and 0460, Sales Tax Included. For these object codes, the sales tax is included and is recorded along with the revenue earned.

(0579) Sales-Tax Collected – Internal: Record the sales tax collected at the time of sale on resale goods when the sale is made to another University department using an Interdepartmental Billing (IB) document.

(0575) Sales Tax Collected – Out of State:  Record the sales tax collected at the time of sale on sales made out of state.  Use of this object code would require a temporary out of state license, do not use unless instructed by FSO.

(0580) Sales Tax Distribution - FSO Only: Used for sales tax distribution.  

(0585) Sales Tax Distribution – Internal – FSO Only:  Used for sales tax distribution on sales to another University department using an Internal Billing (IB) document.

(0581) Sales Tax, Consignment - FSO Only: Used to record sales tax related to consignment sales.

(0582) Sales Tax Consignment - Internal – FSO Only: Used to record sales tax related to consignment sales made to another University department using an Interdepartmental Billing (IB) document.

(0600) Services: Revenue earned from the performance of services.

(0616) Services – Internal: Revenue earned from the performance of services sold to another University department using an Internal Billing (IB) document.

(0610) Admission & Ticket Sales - Nontaxable: Revenues from the sale of tickets to athletic, entertainment, or social events.

(0615) Admission & Ticket Sales - Nontaxable – Internal: Revenues from the sale of tickets to athletic, entertainment or social events sold to another University department using an Internal Billing (IB) document.

(0618) Service Center Cost Recovery: Service Center Only:  Transfer of service revenue collected on external service center account. This object code will be used by the internal service center account to collect the approved internal service rate. Object code 4218 must be used as the offset entry to record the transfer.

(0620) Commissions & Royalties: Revenues earned from commissions and royalties of University produced products (such as books, film productions and logo rights).

(0621) Commissions & Royalties - Patent Transfers – OTT Only: Revenues earned from commissions, royalties and patents of University produced products (such as books, film productions and logo rights) processed through the Office of Technology Transfer.

(0625) Commissions & Royalties – Internal: Revenues earned from commissions and royalties of University produced products to another University department using the Internal Billing (IB) document.

(0640) Farm Sales - Nontaxable: Revenues from the sale of farm produce (for example, hay or cotton).

(0641) Farm Sales – Nontaxable – Internal: Revenues from the sale of farm produce (for example, hay or cotton) sold to another University department using an Internal Billing (IB) document.

(0650) Food Sales - Nontaxable: Revenues from the sale of food used for human consumption.

(0655) Food Sales – Nontaxable – Internal: Revenues from the sale of food used for human consumption to another University department using an Internal Billing (IB) document.

(0660) Guarantees: Revenues resulting from a contractual agreement in which a party external to the University guarantees payment of a base amount of money in exchange for exclusive rights to use University facilities or market University "products". Examples include broadcasting of athletic events on local or national television, and concerts performed at the University stadium.

(0670) Licenses, Fees, Fines: Revenues from licenses, fees, and fines.

(0679) Licenses, Fees, and Fines – Internal: Revenues from licenses, fees and fines received from another University department using an Internal Billing (IB) document.

(0676) Unrelated Business Income Fees: To record fee revenues identified by FSO as unrelated to the University's primary mission and therefore subject to Unrelated Business Income Tax.

(0677) Hall Council Damage Fees: Used by Residence Life to record fees received to pay for damages to or losses of supplies and amenities purchased by the Residence Hall Council.

(0678) Conduct Fees: Used by Residence Life to record fees charged to students for residence hall conduct violations.

(0680) Program & Advertising - Nontaxable: Revenues from the sale of athletic programs and advertising space in athletic programs and the student newspaper.

(0681) Program & Advertising – Nontaxable – Internal: Revenues from the sale of athletic programs and advertising space in athletic programs and the student newspaper sold to another University department using an Internal Billing (IB) document.

(0690) Rentals - Nontaxable: Revenues from rentals (nontaxable). 

(0695) Rentals – Nontaxable – Internal: Revenues from rentals (nontaxable) from another University department using an Internal Billing (IB) document.

(0691) Summer Session Rental Income: Revenues from summer term residence hall rentals (nontaxable).

(0692) Conference Service Rental Revenue: Revenues from conference services to groups or individuals (nontaxable).

(0694) Conference Service Rental Revenue - Internal:  Revenues from conference services to groups or individuals (nontaxable) from another University department using Internal Billing (IB) document.

(0693) Scholarship Allowance and Discount for Auxiliary Funds - FSO Only: Used to record scholarship allowance and discount as a contra-account to operating revenues-auxiliaries.

(0710) Seminars & Conferences: Revenues from seminars and conferences sponsored by the University.

(0715) Seminars & Conferences - Internal: Revenues from seminars and conferences sponsored by the University from another University department using an Internal Billing (IB) document.

(0711) Outreach College Revenue - Non Credit: Revenues from non credit classes in the Outreach College

(0720) Textbooks - Nontaxable: Revenue from the sale of textbooks required for course work by the teaching professor. If the textbook is not required reading, this object code cannot be used.

(0745) Uncollectible - Sales and Services - FSO Only: Contra revenue object code used to write off uncollectible sales and service related balances.

(0749) Discounts on Sales and Services:  Contra revenue object code used to record discounts given to customers on sales and services.

(0630, 0696, 0750-0756) Investment Income: Income earned and recognized from investments, including income related to endowment royalties and endowment rental income. Primarily used by FSO. Choose the   object code from the list below that best describes the investment income received.

(0630) Royalties – Endowments (FSO Only)
(0696) Rental Income – Endowments (FSO Only)
(0750) Investment Income
(0751) Investment Income from Internal Loans (FSO only)
(0752) Interest Income
(0753) Dividends
(0754) Interest – Student Loans (FSO Only)
(0755) Premium/Discount
(0756) Premium/Discount – Endowment

(0760) Realized Investment Gain & Loss - FSO Only: Recognized gains or losses on the sale of investments.

(0761) Unrealized Investment Gain & Loss - FSO Only: Unrealized gains or losses on investments.

(0762)  Change in Endowment Value – FSO Only: Used by endowment accounting to record the change in fair value of the endowment on a monthly basis.

(0770) Investment Income Allocation - FSO Only: Income earned and recognized where several accounts were pooled to form the investment, and the resulting income is consequently allocated to each.

(0780) Separately (SEP) Held Endowment Income Allocation – FSO Only: Income resulting from endowment monies where the income is specifically earmarked for special allocation.

(0781) End Management Cost Dist - FSO Only: Used to distribute management fee costs associated with endowments.

(0782) GI Pool Endowment Income Allocation - FSO Only: Used to distribute earnings payout from endowments.

(0783) Investment Management Fees - FSO Only: Used to assign management fee costs associated with endowments.

(0800) Insurance Recovery: Income resulting from an insurance recovery for NON-Capital asset related losses. This includes the University Owned assets (A-Tags & N-Tags-Asset Status of ‘N’), and Sponsored Owned assets (S-Tags-Asset Status of ‘F’).  Note: use 0820-Capital Asset Disposal Proceeds for insurance recovery income received from the loss of ALL Capital assets.

(0810) Land Grant Revenues - FSO Only: Income received as a result of land grant legislation.

(0820) Capital Asset Disposal Proceeds: Income resulting from the sale or disposal of Capital assets (and related insurance recovery) such as land, buildings, equipment, etc. This includes University Owned assets (A-Tags & F-Tags Asset Status of ‘A’/’L’), and Sponsored Owned assets (D-Tags, F-Tags & S-Tags Asset Status of ‘F’).  Note: use only with the approval of Risk Management, Surplus Property, Space Management or FSO-Capital Finance (Plant Funds or Property Management).

(0830) Witness & Jury Duty: Revenue received from an employee engaged in witness or jury duty. The employee must sign over the per diem jury duty compensation to the University to receive his or her regular pay check. The employee does not need to sign over travel or other incidental compensation received in relation to the jury duty. Refer to section 8.10 for additional instructions.

(0840) Miscellaneous Income - Non Operating - FSO Only: Non-operating income received that does not fit one of the other object codes.

(0850) Auxiliary Income - FSO Only: Used to reclassify sales and services revenues for financial statement purposes.

(0855) Uncollectible - Auxiliaries - FSO Only: Contra revenue object code used to write off uncollectible auxiliary related balances.

(0899) Net Revenues - FSO Only: Used by UAccess Financials System to summarize all revenues to fund balance at year end.

(0910) Construction Revenue Allocations - FSO Only: Funds received for distribution to specific project accounts as approved.

(0911) Building Renewal FY 06/07 Allocations - FSO and Budget Office Only: State of Arizona FY06/07 Appropriation of Building Renewal funds allocated to approve project accounts.

(0912) Plant Additions from Title Conveyances – FSO Only: To record the addition of property that was conveyed through means other than capital expenditure or lease.

(0913) Plant Additions from Current Fiscal Year – FSO Only: To record the addition of capital assets in the net investment in plant sub-fund based upon capital expenditures incurred in the current fiscal year.

(0914) Plant Additions from Lease/Purchase – FSO Only: To record the addition of capital assets in the net investment in plant sub-fund resulting from a capital lease obligation; and the addition of the corresponding capital lease payable. This object code should net to zero by year end.

(0915) Retirement of Indebtedness – Principal: Reduction of capitalized debt.

(0920) Debt Proceeds-Original – FSO Only: Original proceeds from system revenue bonds and certificates of participation claimed and received from a trustee and allocated to project accounts. Original proceeds are the initial cash proceeds received from the debt issuance.

(0921) Debt Proceeds-Interest Earnings – FSO Only: Interest earnings proceeds from system revenue bonds and certificates of participation claimed and received from a trustee and allocated to project accounts. Interest earnings proceeds is all interest earned after receipt of the initial cash proceeds from the debt issuance.

(0930) Voluntary Transfer In: A discretionary transfer of money from one account to another.  Used with the transfer object code 7930.

(0931) Internal Loan Principal: A discretionary transfer of money to record the principal balance of approved internal loans (typically within the Plant Funds group) and the principal payments made by the department responsible for the loan repayment.  For use as approved by FSO.

(0932) Budget Adjustment Income Transfer: Object code used by the UAccess Financials system to transfer funds when budget is transferred from one budgeted account to another budgeted account. This object code should not be used on UAccess Financials E-Docs.

(0935) Mandatory Transfer In: Transfer of money from one account to another as required by binding legal agreements such as financing agreements for plant assets or sponsored project agreements with federal or state agencies, donors or other organizations.

(0936 and 0940) Miscellaneous Income: Income received from sources other than those described above.

(0936) Miscellaneous Income – Internal:  Used when revenues are being received for sales to other University departments on an Internal Billing (IB) document.

(0940) Miscellaneous Income – Other: Used when income is received from an external source.

(0937 and 0945) Miscellaneous Non-Operating Revenue – FSO Only: Revenue from non-operating sources that have not been otherwise identified. 

(0939) Transfers In/Allocations: Transfer object code used to record an allocation of cash resources between same department accounts. Used with the transfer object code 7939.

(0941) Miscellaneous Investment Income: Income related to investment use received from sources other than those described above.

(0950) Indirect Cost Recovery – Sponsored Projects Accounts Only: Recovery of institutional indirect costs related to grant and contract accounts.  

(0951) Indirect Cost Recovery Allocated:  Distribution of indirect cost recovery funds from central to colleges and departments.

(0960) Administrative Service Cost Recovery – FSO Only: Recovery of institutional indirect costs involved in the administration of certain income-producing local fund accounts.

(0961) Administrative Service Cost Recovery – FSO Only:  Recovery of institutional indirect costs involved in the administration of operational expenditures of certain local fund accounts.

(0962) Gift Administrative Cost Recovery – FSO Only: Recovery of administrative costs involved in fund raising activities.