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

5.01 Expenditure Object Code Listing

Policy Owner:  Financial Management


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 Personal Services Budget
1100 Salaries Budget
1110 Clinical Salaries (ERE 5)
1111 Employee Recognition Award - Faculty Clinical
1120 Federal Salaries (ERE 6)
1121 Employee Recognition Award - Federal
1140 Regular Academic Appointed/Faculty Salaries (ERE 4)
1141 Regular Appointed / Faculty Temp Funds (ERE 4)
1145 Ancillary Appointed / Faculty Fiscal Salaries (ERE 7)
1146 Ancillary Appointed / Faculty Academic Salaries (ERE 7)
1148 Clinical Assistant Salaries (ERE 7)
1149 Clinical Assistant Pharmacy Salaries (ERE 4)
1150 Fiscal Appointed/Faculty Salaries (ERE 4)
1151 Exec/Evening MBA Regular Appointed/Faculty (ERE 4)
1152 Summer/Winter Session Regular Appointed/Faculty (ERE 4)
1153 Employee Recognition Award - Appointed & Faculty
1158 Clinical Assistant Exception Pay (ERE 7)
1160 Temporary Faculty/Administrative/Professional
1161 Exec/Evening MBA Ancillary Appointed/Faculty (ERE 7)
1162 Ancillary Appointed/Faculty Limited Term (ERE 7)
1163 Employee Recognition Award - Ancillary Faculty
1164 Post Doc Fiscal Salaries (ERE 7)
1165 Post Doc Temp Funds (ERE 7)
1166 Post Doc Academic Salaries (ERE 7)
1170 Federal Work Study Graduate Student
1173 Employee Recognition Award - Students
1180 Classified Staff Salaries (ERE 2)
1181 Employee Recognition Award - Classified Regular
1182 Summer/Winter Session Classified Staff (ERE 2)
1183 Employee Recognition Award - Classified Temp
1184 Ancillary Appointed/Faculty Temp Funds
1185 Ancillary Staff Salaries (ERE 3)
1190 Graduate Assistant/Associate Salaries (ERE 8)
1191 Employee Recognition Award - Graduate
1192 Summer/Winter Session Grad (ERE 8)
1200 Allowance and Additional Pay - Budget
1210 Supplemental Compensation - Summer/Winter Session
1212 Supplemental Compensation - Regular Appointed/Faculty (ERE 4)
1213 Supplemental Compensation - Graduate (ERE 8)
1214 Supplemental Compensation - Classified Staff (ERE 2)
1215 Supplemental Compensation - Clinical Faculty (ERE 5)
1216 Supplemental Compensation - Ancillary Appointed/Faculty (ERE 7)
1217 Supplemental Compensation - Federal (ERE 6)
1218 Supplemental Compensation - Ancillary Staff (ERE 3)
1220 Other Professional Services - Student
1222 Other Professional Services - Graduate
1223 Other Professional Services - Clinical Faculty (ERE 5)
1224 Other Professional Services - Ancillary Appointed/Faculty (ERE 7)
1225 Other Professional Services - Appointed/Faculty (ERE 4)
1233 Qualified Tech Allow (ERE 2)
1235 Qualified Tech Allow (ERE 4)
1250 Allowance - Cash or Other - FSO Only
1251 Allowance - Automobile-Cash - FSO Only
1252 Allowance - Automobile Taxable (Lease) - FSO Only
1253 Allowance - Cell Phone Taxable - FSO Only
1254 Allowance - Internet - FSO Only
1255 Allowance - Clothing Taxable - FSO Only
1256 Allowance - Housing - FSO Only
1257 Allowance - Incentive Pay Clinical (ERE 5) - FSO Only
1258 Allowance - Living (AmeriCorps) - FSO Only
1259 Allowance - Moving - Qualified - FSO Only
1260 Allowance - Moving - Non Qualified - FSO Only
1261 Allowance - Internet - Appointed & Faculty - FSO Only
1262 Allowance - Internet - Classified Regular - FSO Only
1263 Allowance - Internet - Classified Temporary - FSO Only
1264 Allowance - Internet - Faculty Ancillary - FSO Only
1265 Allowance - Cash/Misc - Appointed & Faculty - FSO Only
1266 Allowance - Cash/Misc - Faculty Clinical - FSO Only
1267 Allowance - Auto Cash - Appointed & Faculty - FSO Only
1268 Allowance - Auto Cash - Faculty Ancillary - FSO Only
1269 Allowance - Cell Phone - Appointed & Faculty - FSO Only
1270 Allowance - Cell Phone - Classified Staff Regular - FSO Only
1271 Allowance - Cell Phone - Classified Staff Temporary - FSO Only
1272 Allowance - Cell Phone - Faculty Clinical - FSO Only
1273 Allowance - Cell Phone - Faculty Ancillary - FSO Only
1274 Allowance - Cell Phone - Student - FSO Only
1275 Allowance - Cell Phone - Graduate - FSO Only
1276 Allowance - Cell Phone - Federal - FSO Only
1277 Allowance - Clothing - Classified Regular - FSO Only
1278 Allowance - Housing - Appointed & Faculty - FSO Only
1279 Allowance - Living - (AMRCRP) Classified Temp - FSO Only
1280 Allowance - Living - (AMRCRP) Graduate - FSO Only
1281 Allowance - Living - (AMRCRP) Student - FSO Only
1282 Child Care Voucher - Faculty Regular
1283 Child Care Voucher - Faculty Clinical
1284 Child Care Voucher - Faculty Ancillary
1285 Child Care Voucher - Classified Regular
1286 Non-Qualified Reimbursement
1287 Incentive Pay Clinical Asst/Extra Help
1288 Child Care Voucher - Graduate Assist
1290 Adjustments to Salaries - FSO Only
 
1300 Wages Budget
1310 Supplemental Pay - Not Encumbered
1320 Supplemental Pay - Encumbered
1330 Student Wages - Encumbered
1340 Student Wages (ERE 1)
1345 High School Students (ERE 1)
1350 Work Study Students
1360 Classified Staff Wages (ERE 2)
1365 Extra Help Ancillary Appointed / Faculty Wages (ERE 7)
1370 Non-Student Ancillary Staff Wages (ERE 3)
1371 Ancillary Appointed/Faculty Wages (ERE 7)
1372 Post Doc Wages (ERE 7)
1375 Regular Appointed Wages (ERE 4)
1380 Overtime
1381 Summer/Winter Student (ERE 1)
1382 Overtime Pay - Student
1383 Overtime Pay - Classified Regular
1384 Overtime Pay - Classified Temporary
1385 Overtime Pay - Appointed & Faculty
1389 Overtime Pay - Post Doctorate
1490 Adjustments to Wages - FSO Only
 
2000 Employee Related Expenditures Budget
2110 Employee Related Expense (ERE)
2114 Faculty Ancillary ERE
2116 Classified Temporary ERE
2117 Student Employees ERE
2119 Graduate Assistants ERE
2121 Employee Full-Benefit ERE
2130 Graduate Tuition Benefit (Direct Bill)
2200 Institutional Subsidy for Domestic Partner Benefits (ERE)
2210 Institutional Subsidy for Graduate Assistant Tuition Remission (ERE) - FSO Only
2390 Adjustments to ERE - FSO Only
2391 Adjustments to ERE - FSO/SP Only
2710 Pension Expense - FSO Only
 
3000 Other Direct Costs
 
3100 Operations Budget
 
Outside and Professional Services
3110 Collection Agencies
3120 Data Processing (External)
3125 Cloud Services
3130 Entertainers & Performers
3140 Financial
3150 Lecturers' Fees & Stipends
3151 Lecturer Expenses (Paid to a Third party)
3152 Lecturer's Reimbursable Expense
3160 Legal
3170 Medical & Hospital Services
3180 Security
3190 Sports Officials
3210 Subject Pay
3220 Supervising Teachers
3230 Technical Consultants
3231 Tech Consult Expense (Paid to a Third Party)
3232 Technical Consultant Reimbursable Expense
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 (Paid to Third Party)
3320 Patient Care Codes - Sponsored Projects Accounts Only
3330 Patient Travel Reimbursement-Sponsored Projects Accounts Only
3340 Subcontracts-Non-OH - Sponsored Projects Accounts Only
3345 Subcontracts-Non-OH - ICA only
3350 Subcontracts-OH-Sponsored Projects Accounts Only
3490 Other Professional Services
3491 Other Professional Services Reimbursable (Paid to Third Party)
3492 Other Professional Services 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 - FSO Only
4170 Insurance - Other
4180 Parking Services
4190 Security - Internal
4210 Miscellaneous Research Services
4215 Banner Research Services - Sponsored Projects Accounts Only
4218 Service Center Cost - Service Center Only
4220 Background Checks - Internal
4230 Biosphere2 Usage Fee
4280 Cancer Center Internal Services - Sponsored Projects Accounts Only
4290 Miscellaneous Services - Other Internal
 
Utilities
4510 Utilities - Electrical
4511 Purchased Utility - 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
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 Equipment
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 Repair/Maintenance Supplies - Building
5260 Repair/Maintenance Supplies - Shop
5270 Repair/Maintenance 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 Assets - Plant Funds - FSO Only
5516 Disposal of Plant Facilities
5517 Gain/Loss of Impaired Asset - Plant Funds - FSO Only
5520 Conference Registration Fees
5530 UBIT Tax Paid - 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 Operating
5781 Miscellaneous - Other Non-Operating
5785 Credit Memos - FSO Only
5790 Interest Expense - Internal
5791 Depreciation Expense-Capital Assets - FSO Only
 
Cost of Sales
5792 Cost of Sales Budget
5800 Resale Supplies - Tax Paid at Purchase
5810 Resale Supplies - Tax Collected at Sale
5820 Resale Supplies - Tax Paid at Purchase
5830 Resale Supplies - Tax Collected at Sale
5840 Pass-Through Charges - Tax Paid at Purchase - FSO Only
5850 Pass-Through Charges - Tax Collected at Sale - FSO Only
5860 Inventory Adjustment - FSO Only
5890 Books - Department
5899 Net Expenses - FSO Only
5900 Debt Retirement - Principal Payment - FSO Only
5905 Principal Payment from Refinancing of Debt - FSO Only
5910 Debt Retirement - Interest Paid - FSO Only
5915 Debt Retirement - Misc. Interest Paid - FSO Only
5920 Debt Retirement - Amortization - FSO Only
5925 Realized Investment Loss - FSO Only
5930 Unrealized Investment Loss - FSO Only
5935 Expiration of Term Endowment - FSO Only
 
Travel
6000 Travel Budget
6100 Travel-In Budget
6140 Travel-In State
6141 Travel-In State Airlines
6142 Travel-In State Hotel
6200 Travel-Out Budget
6240 Travel-Out State
6241 Travel-Out of State Airlines
6242 Travel-Out of State Hotel
6340 Foreign Travel
6341 Travel-Foreign Airlines
6342 Travel-Foreign Travel Hotel
 
Loan Fund Deductions
6451 Cancellation - Teaching/Military Prior - FSO Only
6452 Cancellation - Teaching/Prof Practice After - FSO Only
6453 Cancellation -Teach/Sport - FSO Only
6454 Cancellation - Death - FSO Only
6455 Cancellation - Disability - FSO Only
6456 Cancellation - Bankruptcy - FSO Only
6457 Cancellation - Law Enforcement - FSO Only
6458 Cancellation - Volunteer Service - FSO Only
6459 Cancellation - Nursing/Medical Tech - FSO Only
6460 Cancellation - FAME Intervention - FSO Only
6461 Cancellation - Military After - FSO Only
6462 Assigned/Approved W/O - FSO Only
6463 Cancellation - Other - FSO Only
6464 Cancellation - Public Defender - FSO Only
6465 Cancellation - Firefighter - FSO Only
 
6800 Student Support-Budget
6810 Academic Scholarships
6820 Athletic Scholarships
6830 Fellowships
6840 Grants-in-Aid
6850 Scholarships - Tuition & Fees
6860 Scholarships - Other
6870 Student Support - Health Insurance - Sponsored Projects Accounts Only
6880 Student Support - Other
6890 Scholarship Allowance and Discount
6891 Scholarship Allowance and Discount - Auxiliary
 
Capital
7000 Capital Budget
7100 Hard Cost Budget
 
Land, Buildings, & Improvements
7110 Land
7120 Buildings
7130 Leasehold Improvements
7140 Infrastructure
7150 Sports Facilities (excluding buildings)
7160 Electronics - UITS Telecommunications Only
7161 Internal Wiring - UITS Telecommunications Only
7162 External Wiring - UITS Telecommunications Only
7163 Telephone Switch - UITS Telecommunications Only
 
7200 Soft Cost Budget
 
Construction in Process (CIP)
[CIP Object Codes are only usable with 8xxxxxx series capital project accounts]
7210 Architecture/Engineering Fees
7220 Consultant Fees
7240 Planning Design & Construction-Design & Engineering Services
7250 Construction
7255 Capital Project Audit Funds
7260 Renovation & Remodeling
7280 Facilities Management Construction & Renovation Services
7281 Facilities Management 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 Special Fixed Equipment
7480 State Risk Management Insurance Premium/OCIP payments
7490 Parking Replacement (allocated)
7510 Debt Issuance Costs
7520 Architect/Engineer Reimbursable
7530 Construction Manager Reimbursable
7540 Asbestos Abatement
7590 Contingency
 
Capital Equipment Acquisitions
7600 Furniture, Fixtures & Equip.
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
7760 Capital Equipment - Other Owned
7770 Capital Equipment Trade In
 
7800 Library Acquisitions
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
7932 Cost Share Transfers - Personnel
7933 Cost Share Transfers - ERE
7934 Cost Share Transfers - Other Expenses
7935 Cost Share Transfers In
7936 Cost Share Transfers - Travel
7937 Cost Share Transfers - Student
7939 Transfers Out/Allocations
7940 Cost Share Transfers - Capital
7950 Indirect Cost Charge - FSO Only
7955 Administrative Service Charge - FSO Only
7956 Administrative Service Charge Expense - FSO Only
7960 Gift Administrative Charge - FSO Only
7975 Sales and Service Internal Cost Allocation - Sales and Service Only
7980 Agency Contra Expense