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

5.01 Expenditure Object Code Listing

Policy Owner:  Financial Management

NOTE: The Expenditure Object Code Listing is in review and additional revision may be necessary.


Refer to section 5.02 for definitions of the following codes, or click on a code to access the definition.

For more information on object codes, visit the Object Code Web Page.

1000 Pers Serv-ABR
1100 Salaries ABR
1110 Clinical Salaries
1111 Clinical Faculty Recog Award
1120 Federal Salaries
1121 Federal Recog Award
1122 Other Prof Serv Federal
1140 Regular Academic App/Fac Salaries
1141 Regular App/Fac Temp Funds
1145 Ancillary App/Fac Fiscal Salaries
1146 Ancillary App/Fac Academic Salaries
1148 Clinical Assistant Salaries
1149 Clinical Asst Pharmacy Salaries
1150 Fiscal App/Fac Salaries
1151 Exec/Evening MBA Regular App/Fac
1152 Summer/Winter Sess Regular App/Fac
1153 Faculty/Appointed Recog Award
1160 Temporary Faculty/Administrative/Professional
1161 Exec/Evening MBA Ancillary App/Fac
1162 Ancillary App/Fac Limited Term
1163 Faculty Ancillary Recog Award
1164 Post Doc Fiscal Salaries
1165 Post Doc Temp Funds
1166 Post Doc Academic Salaries
1170 FWS Grad Student
1173 Student Recog Award
1180 Classified Staff Salaries
1181 Class Regular Recog Award
1182 Summer/Winter Sess Classified Staff
1183 Class Temporary Recog Award
1184 Ancillary App/Fac Temp Funds
1185 Ancillary Staff Salaries
1190 Graduate Asst/Assoc Salaries
1191 Grad Asst Recog Award
1192 Summer/Winter Sess Grad
1200 Allowance and Additional Pay Budget Subpool
1210 Supplemental Comp - Summer/Winter Session
1212 Supp Com Regular App/Fac
1213 Supp Comp Grad
1214 Supp Comp Classified Staff
1215 Supp Comp Clinical Faculty
1216 Supp Comp Ancillary App/Fac
1217 Supp Comp Federal
1218 Supp Comp Ancillary Staff
1220 Other Professional Service Compensation
1222 Grad Asst Other Professional Serv
1223 Other Prof Srv Clinical Faculty
1224 Other Prof Srv Ancillary App/Fac
1225 Other Prof Srv App/Fac
1230 Retirement Incentive-Faculty (Ben-Elig)
1231 Retirement Incentive-Clinical Faculty
1233: Qualified Tech Allow (ERE2)
1234 Qualified Tech Allow (ERE3)
1235: Qualified Tech Allow (ERE4)
1236: Qualified Tech Allow (ERE5)
1237: Qualified Tech Allow (ERE6)
1238: Qualified Tech Allow (ERE7)
1239: Qualified Tech Allow (ERE8)
1244: Transitional Benefit Allowance (ERE2)
1245: Transitional Benefit Allowance (ERE3)
1246: Transitional Benefit Allowance (ERE4)
1247: Transitional Benefit Allowance (ERE5)
1248: Transitional Benefit Allowance (ERE6)
1249: Transitional Benefit Allowance (ERE7)
1250 Allowance (Used for cash allowance and any misc.)
1251 Automobile Allowance (Cash)
1252 Automobile -Taxable Value (Lease)
1253 Cell Phone Allowance Taxable
1254 Internet Allowance
1255 Clothing Taxable
1256 Housing Allowance
1257 Incentive
1258 Living Allowance (AmeriCorps)
1259 Moving - Qualified
1260 Moving - Non Qualified
1261 Faculty/Appointed Internet Allowance
1262 Class Regular Internet Allowance
1263 Class Temporary Internet Allowance
1264 Faculty Ancillary Internet Allowance
1265 Faculty/Appointed Allowance Cash/Misc
1266 Clinical Faculty Allowance Cash/Misc
1267 Faculty/Appointed Auto Cash Allowance
1268 Faculty Ancillary Auto Cash Allowance
1269 Faculty/Appointed Cell Allowance
1270 Class Regular Cell Allowance
1271 Class Temporary Cell Allowance
1272 Clinical Faculty Cell Allowance
1273 Faculty Ancillary Cell Allowance
1274 Student Cell Allowance
1275 Graduate Cell allowance
1276 Federal Cell Allowance
1277 Class Regular Clothing Allowance
1278 Faculty/Appointed Housing Allowance
1279 Class Temp Living Allowance (Amrcp)
1280 Graduate Living Allowance (Amrcp)
1281 Student Living Allowance (Amrcp)
1282 Faculty/App Child Care Voucher
1283 Clinical Faculty Child Care Voucher
1284 Faculty Ancillary Child Care Voucher
1285 Class Regular Child Care Voucher
1286 Non-Qualified Reimbursement
1287 Incentive Pay Clinical Asst/Extra Help
1288 Child Care Voucher Grad Assist
1290 Adjustments to Salaries - FSO Only
1295 Unassigned Salaries - Budget Only
 
1300 Wages ABR
1310 Supplemental Pay - Not Encumbered
1320 Supplemental Pay - Encumbered
1330 Student Wages - Encumbered
1340 Student Wages
1345 High Sch Stdnt Wgs Wages
1350 Work Study Students
1360 Classified Staff Wages
1365 Extra Help Ancillary App/Fac Wages
1370 Ancillary Staff Wages
1371 Ancillary App/Fac Wages
1380 Overtime
1381 Summer/WinterStudent
1382 Student Overtime Pay
1383 Class Regular Overtime Pay
1384 Class Temporary Overtime Pay
1385 Faculty/Appointed Overtime
1386 Grad Asst Overtime Pay
1387 Student Supp Comp
1388 Student Other Professional Serv
1490 Adjustments to Wages - FSO Only
 
2000 ERE ABR
2110 Employee Related Expense (ERE)
2111 Grad Assistant Tuition Remission (ERE) - no longer used
2112 Appointed & Faculty Regular ERE
2113 Faculty Clinical ERE
2114 Faculty Ancillary ERE
2115 Classified Regular ERE
2116 Classified Temporary ERE
2117 Student Employees ERE
2118 Federal Employees ERE
2119 Graduate Assistants ERE
2120 Graduate Assistants Tuition Remission ERE
2121 Graduate Assistants Combined ERE
2200 Institutional Subsidy for Domestic Partner Benefits (ERE)
2210 Institutional Subsidy for Graduate Assistant Tuition Remission (ERE)
2390 Adjustments to ERE - FSO Only
2391 Adjustments to ERE - FSO/SP Only
 
3000 Other Direct Costs ABR
 
3100 Operations ABR
 
Outside and Professional Services
3110 Collection Agencies
3120 Data Processing (External)
3130 Entertainers & Performers
3140 Financial
3150 Lecturers' Fees & Stipends
3151 Lecturer Expenses (Pd to Third party)
3152 Lecturer's Reimbursable Exp
3160 Legal
3170 Medical & Hospital Services
3180 Security
3190 Sports Officials
3210 Subject Pay
3220 Supervising Teachers
3230 Technical Consultants
3231 Tech Consult Exp (Pd to Third Party)
3232 Technical Consultant Reimbursable Expens
3240 Temporary Labor
3251 Participant Support Stipend - SP/FSO Only
3252 Participant Support Supplies - SP/FSO Only
3253 Participant Support Travel - SP/FSO Only
3254 Participant Support Other - SP/FSO Only
3310 Consultant Expense
3320 Patient Care Codes-Sponsored Projects-SP ONLY
3330 Patient Travel Reimbursement-SP ONLY
3340 Subcontracts-Non-OH-SP ONLY
3345 Subcontracts-Non_OH ICA only
3350 Subcontracts-OH-SP ONLY
3490 Other Professional Services
3491 Other Pro Servi Reim (Pd to Third Party)
3492 Other Pro Service Reimbursable Expenses
 
Repair & Maintenance (R/M) Services
3510 R/M Services-Buildings
3530 R/M Services-Data Processing
3550 R/M Services-Grounds
3570 R/M Services-Scientific/Med Equipment
3590 R/M Services-Office Furniture & Equipment
3620 R/M Services-Vehicle
3780 R/M Services-Other
 
Communications
3810 Networking
3820 Postage & Mailing
3830 Communications Installation Charges
3840 Communications Equipment Charges
3850 Communication User FTE Charges - UITS Only
3860 Toll Usage Charges
3870 Express Shipping
3950 Mobile Communication Service Plans
3990 Communications - Other
 
Other Miscellaneous Services
4110 Advertising - Publications
4120 Advertising - Other
4130 Animal Charges - Internal
4140 Data Processing - Internal
4150 Educational Training
4160 Insurance - State Self-Insurance
4170 Insurance - Other
4180 Parking Services
4190 Security - Internal
4210 Miscellaneous Research Services
4220 Background Checks - Internal
4230 Biosphere2 Usage Fee
4290 Misc. Services - Other Internal
 
Utilities
4510 Utilities - Electrical
4511 Purchased Utility - Electric - FM Only
4512 Turbine Produced - Electric - FM Only
4513 Off-Campus Properties - Electric  - FM Only

4515 Utilities - Solar Electric

4517 Utilities - Electric - Principal/Depreciation Differential
4520 Utilities - Gas
4521 Purchased Utility - Gas - FM Only
4523 Off-Campus Properties - Gas - FM Only
4526 Turbine Purchased Utility - Gas - FM Only
4530 Utilities - Steam
4532 Turbine Produced - Steam - FM Only
4534 Boiler Produced - Steam - FM Only
4540 Utilities - Refrigeration
4550 Utilities - Water/Sewer
4551 Purchased Utility - Water/Sewer - FM Only
4553 Off-Campus Properties - Water/Sewer - FM Only
4555 Reclaimed Water - FM Only
4590 Utilities - Other
 
Licenses, Rentals & Royalties
4610 Rentals - Data Processing Equipment
4620 Software Licenses/Royalties
4630 Rentals - Facilities/Buildings
4640 Rentals - Office Furniture & Equipment
4650 Rentals - Reproduction Equipment
4660 Royalties/Copyrights
4670 Rentals - Shop, Construction, Maintenance Equip.
4680 Rentals - Vehicles
4690 Rentals - Other
4790 Licenses, Rentals & Royalties - Other
 
Printing, Photography & Media
4810 Audiovisual/Media & Graphics Services
4820 Photography Services
4830 Photocopy - Departmental Service Center
4840 Printing & Lithography
4850 Departmental Copy Cards
4860 Manuscript/Journal Printing/Publication
4990 Printing & Photography - Other
 
Operating Supplies
5110 Agriculture Supplies - Feed & Seed
5120 Supplies - Animals & Poultry
5130 Agriculture Supplies - Other
5140 Training Materials
5150 Data Processing Supplies
5160 Drugs & Medicines
5170 Business Meeting Expense
5180 Educational Supplies
5190 Field Supplies
5210 Fuel, Lubricants
5211 Alternative Fuel
5220 Housekeeping Supplies
5230 Office Supplies
5240 Radioactive Materials
5250 R/M Supplies - Building
5260 R/M Supplies - Shop
5270 R/M Supplies - Other
5280 Regulated Chemicals
5290 Research Supplies/Medical, Laboratory, Science
5310 Uniforms & Clothing
5320 Vehicles Supplies
5330 Genomic Arrays Supplies - OH
5340 Genomic Arrays Supplies - Non-OH
5490 Operating Supplies - Other
 
Miscellaneous (5510 through 5791):
5510 Bad Debt Expense
5513 Delete-Previous Year Adjustments
5515 Gains/Losses on Disposal of Capital Asset
5516 Disposal of Plant Facilities
5517 Gain/Loss of Impaired Asset
5520 Conference Registration Fees
5530 UBIT TAX PD-FSO ONLY
5540 Dues
5550 Business Entertainment
5560 Freight In/Out - (Noncapital related)
5570 Interviewing and Recruiting Expense - In State
5571 Interview and Recruit Expense-Out State
5580 Moving Expense - In State
5581 Moving Expense - Out of State
5590 Operations Advance
5610 Subscriptions
5620 Student Recruitment
5720 Noncapitalized Equipment - UA Owned
5721 Non Capital Equipment Not-UA Owned
5730 Noninventoried Noncapitalized Equipment
5750 Materials Fabrication - UA Owned
5751 Materials Fabrication - Not UA Owned
5760 Noncapitalized Equipment - EDP
5770 Noncapitalized Equipment - Other
5775 Noncapitalized Furnishings
5780 Miscellaneous - Other
5785 Credit Memos - FSO Only
5790 Interest Expense - Internal
5791 Depreciation Expense-Capital Assets
 
Cost of Sales
5792 COST OF SALES ABR
5800 Resale Supplies-Tax Paid @ Purchase
5810 Resale Supplies-Tax Collected @ Sale
5820 Resale Supplies-Tax Paid @ Purchase
5830 Resale Supplies-Tax Collected @ Sale
5840 Pass-Through Chgs-Tax Pd @ Purch - FSO Only
5850 Pass-Through Chgs-Tax Col @ Sale- FSO Only
5860 Inventory Adjustment
5890 Books - Department
5899 Net Expenses - FSO Only
5900 Debt Retirement - Principal Payment
5905 Principal Payment from Refinancing of De
5910 Debt Retirement - Interest Paid
5915 Debt Retirement - Misc. Interest Paid
5920 Debt Retirement - Amortization
5925 Loss on Sale of Investments
5930 Unrealized Loss
5935 Expiration of Term Endowment
 
Travel
6000 Travel ABR
6100 Travel-In ABR
6140 Travel-In State (I/S)
6200 Travel-Out ABR
6240 Travel-Out State (O/S)
6340 Foreign Travel
 
Loan Fund Deductions
6451 Cancellation - Teaching/Military Prior
6452 Cancellation - Teaching/Prof Practice After
6453 Cancel-Teach/Sport
6454 Cancellation - Death
6455 Cancellation - Disability
6456 Cancellation - Bankruptcy
6457 Cancellation - Law Enforcement
6458 Cancellation - Volunteer Service
6459 Cancellation - Nursing/Medical Tech
6460 Cancellation - FAME Intervention
6461 Cancellation - Military After
6462 Assigned/Approved W/O
6463 Cancellation - Other
6464 Cancellation- Public Defender
6465 Cancellation- Firefighter
 
6800 Student Support-ABR
6810 Academic cholarships
6820 Athletic Scholarships
6830 Fellowships
6840 Grants-in-Aid
6850 Scholarships - Tuition & Fees
6860 Scholarships - Other
6870 Student Support - Health Insurance - SP Only
6880 Student Support - Other
6890 Scholarship Allowance and Discount
6891 Scholarship Allowance and Discount - Auxiliary
 
Capital
7000 Capital ABR
7100 ## Hard Cost ABR Subpool
 
Land, Buildings, & Improvements
7110 Land
7120 Buildings
7130 Leasehold Improvements
7140 Infrastructure
7150 Sports Facilities (excluding buildings)
7160 Electronics
7161 Internal Wiring
7162 External Wiring
7163 Telephone Switch
 
7200 Soft Cost ABR Subpool
 
Construction in Process (CIP)
[CIP Object Codes are only usable with 8xxxxxx series capital project accounts]
7210 Architecture/Engineering Fees
7220 Consultant Fees
7240 PDC-Design & Engineering Services
7250 ## Construction
7255 Capital Project Audit Funds
7260 ## Renovation & Remodeling
7280 FM Construction Svcs
7281 FM Support Services
7290 * Survey/Test/Inspect
7320 PDC - Construction Management Services
7330 CIP Reclass -FSO Only
7340 * Outside Moving
7370 ## Site Clearance
7380 ## Site Development
7390 ## Site Parking & Landscaping Development
7410 ## Site Utilities Extensions
7420 Construction Manager
7430 * Advertising/Printing
7440 Other Construction Costs
7460 * Telecom Lines
7461 - Telecom Lines- outside/subcontract labor
7470 ## Specl Fixed Equip
7480 State Risk Management Insurance Premium/OCIP payments
7490 * Parking Replacement (allocated)
7510 * Debt Issuance Costs
7520 Reimbursable
7530 C/M Reimbursable
7540 Asbestos Abatement
7590 * Contingency
 
Capital Equipment Acquisitions
7600 Furniture, Fixtures & Equip. ABR Subpool
7610 Agricultural Machines & Equipment
7620 Data Processing Equipment
7630 Educational Equipment
7650 Household & Related
7660 Medical Equipment
7670 Office Equipment & Fixtures
7680 Reproduction Equipment
7690 Scientific Equipment
7710 Shop, Construction, Maintenance - Equipment
7720 Gasoline Powered Transportation Equipment
7721 Alternative Fuel Transportation Equipment
7730 Other Equipment
7750 DELIVERABLE NON-O/H - No longer in use
7760 Capital Equipment - Other Owned
7770 Capital Equipment Trade In
 
7800 Library Acquisitions ABR Subpool
7810 Library Acquisitions - Books
7820 Library Acquisitions - Periodicals
7830 Library Acquisitions - Other
7840 * Art Objects & Displays
 
Capital-Other
7920 Mandatory Transfer Out
7930 Voluntary Transfer Out
7931 Voluntary Transfer for State Capital Outlays
7932 Cost Share Transfers - Personnel
7933 Cost Share Transfers - ERE
7934 Cost Share Transfers - Other Expenses
7935 Cost Share Transfers In
7938 Transfers Out Conversion Reallocations
7939 Transfers Out/Allocations
7950 Indirect Cost Charge - FSO Only
7955 Administrative Service Charge - FSO Only
7960 Gift Administrative Charge - FSO Only
7961 Administrative & Collection Costs
7970 Intradepartmental Cost - FSO Only
 

 

## indicates object codes that pull budget from ABR pool 7100, ABR #7 only. 
* indicates object codes that are line itemed budgeted and are not pulling budget from any ABR pools, ABR #7 only.