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

5.02 Expenditure Object Code Definitions

Policy Owner: Financial Management


(1000) Personal Services Budget: This object code may only be used for budget and summary reporting purposes. It indicates an object code category level at which a budget pool may be loaded for personal services expenses. Use this object code for budget transactions only. State accounts: The Provost's Office will record temporary funds in unassigned accounts to this object code. General allocations of those funds to the Dean level accounts in the colleges will also be posted to this object code.

(1100) Salaries Budget: This object code may only be used for budget and summary reporting purposes. It indicates an object code class level at which a budget pool may be loaded for salary expenditures. This object code may not be used when coding a non-budget transaction. State accounts: General allocations of temporary funds allocations to accounts at the department level will be posted to 1100, whether the funds were transferred from the Provost's Office or the Dean's Office. Salary object codes 1110 through 1190 may only be used for transactions processed through the University Payroll System.

(1110) Clinical Salaries (ERE 5): Faculty providing patient care and working in a clinical faculty position on a clinical track. Members are eligible for benefits in accordance with UA policy.

(1111, 1121, 1153, 1163, 1173, 1181, 1183, 1191) Recognition Awards: Compensatory (taxable) achievement awards to address employee achievements related to activities over and above assigned responsibilities (i.e. extra activities).

(1111) Employee Recognition Award - Faculty Clinic
(1121) Employee Recognition Award - Federal
(1153) Employee Recognition Award - Appointed & Faculty
(1163) Employee Recognition Award - Ancillary Faculty
(1173) Employee Recognition Award - Students
(1181) Employee Recognition Award - Classified Regular
(1183) Employee Recognition Award - Classified Temp
(1191) Employee Recognition Award - Graduate

(1120) Federal Salaries (ERE 6): Federal employees working on contract in the College of Agriculture who are compensated through the University of Arizona Payroll System and are eligible for various Federal benefits.

(1140) Regular Academic Appointed/Faculty Salaries (ERE 4): Appointed faculty on a ten-month contract unless otherwise specified. Employees are eligible for benefits.

(1141, 1184) Faculty/Appointed/Ancillary: Used for expenditures related to temporarily funded positions.

(1141) Regular Appointed / Faculty Temp Funds (ERE 4)
(1184) Ancillary Appointed / Faculty Temp Funds (ERE 7)

(1145, 1146, 1365) Faculty Ancillary: Used for expenditures on academic and fiscal appointments

(1145) Ancillary Appointed / Faculty Fiscal Salaries (ERE 7)
(1146) Ancillary Appointed / Faculty Academic Salaries (ERE 7)
(1365) Extra Help Ancillary Appointed / Faculty Wages (ERE 7)

(1148, 1164, 1372, 1165, 1166) Ancillary Positions: Used for expenditures for Clinical Assistant and Post Doc positions that are fiscal, academic or temporary funding.

(1148) Clinical Assistant Salaries (ERE7)
(1164) Post Doc Fiscal Salaries (ERE 7)
(1372) Post Doc Wages (ERE 7)
(1165) Post Doc Temp Funds (ERE 7)
(1166) Post Doc Academic Salaries (ERE 7)

(1149) Clinical Assistant Pharmacy Salaries (ERE 4): Appointed Personnel to be used for expenditures on Clinical Assistant Pharmacy Salaries.

(1150) Fiscal Appointed/Faculty Salaries (ERE 4): Faculty, administrators, and professionals who are on a twelve-month contract and eligible for benefits.

(1151, 1152, 1161, 1182, 1192, 1381) Supplemental Compensation - Summer/Winter Session: Supplemental compensation paid to instruct summer and winter sessions.

(1151) Exec / Evening MBA Regular Appointed / Faculty (ERE 4)
(1152) Summer / Winter Session Regular Appointed /Faculty (ERE4)
(1161) Exec / Evening MBA Ancillary Appointed / Faculty (ERE 7)
(1182) Summer / Winter Session Classified Staff (ERE 2)
(1192) Summer / Winter Session Grad (ERE 8)
(1381) Summer / Winter Student (ERE 1)

(1158) Clinical Assistant Exception Pay (ERE 7): Clinical Assistant compensation for work that does not fit in with the definition of institutional base salary or supplemental compensation guidelines

(1160) Temporary Faculty/Administrative/Professional: Used in state accounts to record the budget, encumbrances and expenditures related to temporarily funded positions.

(1162) Ancillary Appointed/Faculty Limited Term (ERE 7): Ancillary employed to fill positions that are regularly scheduled for less than fifty percent of full time or that are expected to be active for less than six months. These employees are not eligible for benefits other than workmen's compensation and unemployment

(1170) Federal Work Study Graduate Student: Graduate students' salaries who are employed as teaching assistants, and who have demonstrated financial need under Title IV as determined by the Office of Student Financial Aid.

(1180) Classified Staff Salaries (ERE 2): Career staff positions that are regularly scheduled at .50 FTE or above and are expected to be active for more than six months. Employees in this category are eligible for benefits.

(1185) Ancillary Staff Salaries (ERE 3): Ancillary staff employed to fill positions that are regularly scheduled for less than fifty percent of full time or that are expected to be active for less than six months.

(1190) Graduate Assistant/Associate Salaries (ERE 8): Students employed as teaching assistants who are enrolled in graduate school, taking a minimum of six credit hours per semester. To be eligible for appointment, graduate assistants/associates must maintain a 3.0 GPA. Employees in this category are FICA exempt and receive no benefits from the University.

(1200) Allowance and Additional Pay-Budget:This object code may only be used for budget and summary reporting purposes. It indicates an object code class level at which a budget pool may be loaded for Allowances and Additional Payment. This object code may not be used when coding a non-budget transaction. Use object codes 1210 through 1290 for transactions processed through UAccess Employee.

(1210) Supplemental Compensation - Summer/Winter Session: Supplemental compensation paid to instruct Summer and Winter Sessions utilizing the Faculty List/Payment Request (FL/PR) form.

(1212-1218,) Supplemental Compensation: Employees who are exempt from overtime and are paid for a second job which they hold in addition to their regular work.

(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)

(1220-1225) Other Professional Service Compensation: Other Professional Service Compensation is used to compensate for work that does not fit within the definition of Institutional Base Salary (IBS) or Supplemental Compensation guidelines. Other Professional Service Compensation may be utilized for fixed-fee assignments or services not tied to hours; however, this category may not be used for any duties related to grants or contracts, or for duties and responsibilities that are part of the normal workload.

(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 (ERE7)
(1225) Other Professional Services - Appointed/Faculty (ERE4)

(1233-1235) Qualified Tech Allowances- FSO Only: The object codes represent a variety of allowances that may be payable to employees (i.e., cell phone, internet, clothing or housing).

(1233) Qualified Tech Allow (ERE2)
(1235) Qualified Tech Allow (ERE4)

(1250-1281) Allowances-FSO Only: The object codes represent a variety of allowances that may be payable to employees (i.e., cell phone, internet, clothing or housing).

(1250) Cash or Other
(1251) Automobile -Cash
(1252) Automobile Taxable (Lease)
(1253) Cell Phone Taxable
(1254) Internet
(1255) Clothing -Taxable
(1256) Housing
(1257) Incentive Pay Clinical (ERE 5)
(1258) Living - (AmeriCorps)
(1259) Moving - Qualified
(1260) Moving - Non Qualified
(1261) Internet - Appointed & Faculty
(1262) Internet - Classified Regular
(1263) Internet - Classified Temporary
(1264) Internet - Faculty Ancillary
(1265) Cash/Misc. - Appointed & Faculty
(1266) Cash/Misc. - Faculty Clinical
(1267) Auto Cash - Appointed & Faculty
(1268) Auto Cash - Faculty Ancillary
(1269) Cell Phone - Appointed & Faculty
(1270) Cell Phone - Classified Staff Regular
(1271) Cell Phone - Classified Staff Temporary
(1272) Cell Phone - Faculty Clinical
(1273) Cell Phone - Faculty Ancillary
(1274) Cell Phone - Student
(1275) Cell Phone - Graduate
(1276) Cell Phone - Federal
(1277) Clothing - Classified Regular
(1278) Housing - Appointed & Faculty
(1279) Living - (AMRCRP) Classified Temp
(1280) Living - (AMRCRP) Graduate
(1281) Living - (AMRCRP) Student

(1282 through1 285 and 1287, 1288) Child Care Voucher: Designed specifically to help UA benefits-eligible employees pay for qualifying, work-related child care occurring in Arizona.

(1282) Child Care Voucher - Faculty Regular
(1283) Child Care Voucher - Faculty Clinical
(1284) Child Care Voucher - Faculty Ancillary
(1285) Child Care Voucher - Classified Regular
(1287) Incentive Pay Clin Asst/ExtraHelp (ERE 7)
(1288) Child Care Voucher - Graduate Assist (ERE 8)

(1286) Non-Qualified Reimbursement: This object code will be used to separately account for reimbursed allowances that are not qualified.

(1290) Adjustments to Salaries - FSO Only: Used for salary adjustments that do not go through the payroll system.

(1300) Wages Budget: This object code may only be used for budget and summary reporting purposes. It indicates an object code class level at which a budget pool may be loaded for Wages expenditures. This object code may not be used when coding a non-budget transaction. Use object codes 1310 through 1380 for transactions processed through the University Payroll System.

(1310-1320) Supplemental Pay: Faculty, staff, or graduate students who are exempt from overtime and are paid for a second job which they hold in addition to their regular work. Faculty on an academic appointment may earn up to one-third of their annual salary; fiscal employees may earn up to one-twelfth of their annual salary; graduate students may earn supplemental compensation if they hold a graduate appointment in the spring semester preceding summer employment.
Refer to the University Handbook for Appointed Personnel, http://policy.arizona.edu/employmenthuman-resources/supplemental-work-university

(1310) Supplemental Pay-Not Encumbered: Use this object code when supplemental pay will not be encumbered.

(1320) Supplemental Pay-Encumbered: Use this object code to encumber supplemental pay.

(1330-1340) Student Wages: Students enrolled in a degree program taking a minimum of six credit hours. Students in this category are paid hourly from institutional funds, are not eligible for benefits, and may not work more than 30 hours per week. Students are FICA exempt, as long as they enrolled in classes.

(1345) High School Students (ERE 1): These employees are not eligible for benefits other than Workmen's Compensation. This object code is not to be used for employees hired through a temporary service agency.

(1350) Work Study Students: Students enrolled in a degree program, taking a minimum of six credit hours, who have demonstrated financial need under Title IV as determined by the Office of Student Financial Aid. The University currently contributes 25% with the remaining 75% paid out of the federally-funded College Work Study Fund (Title IV). Students in this category are not eligible for benefits, and may not work more than twenty hours per week. Students are FICA exempt unless they work during the summer and are not enrolled in summer classes.

(1360) Classified Staff Wages (ERE 2): Career staff employees regularly scheduled for fifty percent of full time or more and that are expected to be active for more than six months. These employees are paid hourly wages and are eligible for benefits.

(1370) Non Student Ancillary Staff Wages (ERE 3): Ancillary staff employed to fill positions that are regularly scheduled for less than fifty percent of full time or that are expected to be active for less than six months. These employees are not eligible for benefits other than Workmen's Compensation and unemployment. Do not use this object code for employees hired through a temporary service agency. Instead, use object code 3240, Temporary Labor.

(1371) Ancillary Appointed/Faculty Wages (ERE 7): Ancillary appointed and faculty employed to fill independent study or summer/winter session positions that are regularly scheduled for less than fifty percent of full time and are the incumbents’ only job.

(1375) Regular Appointed Wages (ERE 4): This object code is used for expenditures for Regular Appointed Staff Wages.

(1380, 1382-1385, 1389) Overtime: Any employee who is not exempt from overtime may be compensated at the rate of one and one-half times their normal rate of pay for hours in excess of forty hours per week or eighty hours per pay period.

(1380) Overtime
(1382) Overtime Pay-Student
(1383) Overtime Pay-Classified Regular
(1384) Overtime Pay-Classified Temporary
(1385) Overtime Pay-Appointed & Faculty
(1389) Overtime Post Doctorate

(1490) Adjustments to Wages - FSO Only: Used for wage adjustments that do not go through the payroll system.

(2000) Employee Related Expenditures Budget: This object code may only be used for budget and summary reporting purposes. This object code may not be used when coding a non-budget transactions. Rates vary annually and are published each year.

(2110) Employee Related Expense (ERE): Employee Related Expenditures the University is responsible for as an employer such as employer's share of FICA, retirement contributions, Workmen's Compensation, unemployment insurance and health insurance. This object code may only be used for transactions processed through the University Payroll System.

(2114) Faculty Ancillary ERE: This object code may only be used to record charges for Ancillary Faculty ERE.

(2116) Classified Temporary ERE: This object code may only be used to record charges for Temporary Classified Staff ERE.

(2117) Student Employees ERE: This object code may only be used to record charges for Student Employees' ERE.

(2119) Graduate Assistants ERE: This object code may only be used to record charges for Graduate Assistants' ERE.

(2121) Employee Full-Benefit ERE: This object code may only be used to record charges for Benefit Eligible Employee ERE.

(2130) Graduate Tuition Benefit (Direct Bill): This object code may only be used to record charges for Graduate Assistants’ Tuition Remission.

(2200) Institutional Subsidy for Domestic Partner Benefits ERE: This object code may only be used for transactions processed through the University Payroll System to record the actual employer expenses for the domestic partner benefits.

(2210) Institutional Subsidy for Graduate Assistant Tuition Remission ERE - FSO Only: Used for ERE (Employee Related Expenditures) subsidized by the institution.

(2390) Adjustments to ERE - FSO Only: Used for ERE (Employee Related Expenditures) adjustments that do not go through the Payroll System.

(2391) Adjustments to ERE - FSO/SPS Only: Used for ERE (Employee Related Expenditures) adjustments that do not go through the Payroll System and are not subject to Indirect Cost Allocation.

(2710) Pension Expense - FSO Only: Record annual pensions expense from ASRS and PSPRS by major function.

(3000) Other Direct Costs and (3100) Operations-Budget: These object codes may only be used for budget and summary reporting purposes. These object codes may not be used when coding non-budget transactions.

(3110 through 3490) Outside and Professional Services: Services rendered at the request of and for the benefit of the University, provided by a corporation, partnership or individual who practices an independent trade, occupation, profession, or business for a fee and possibly related expense reimbursement. The service typically involves some form of study, research, consultation, or lecture. Select the object code that best describes the type of service received.

(3110) Collection Agencies: Charges by an outside agency for collecting receivables due to the University.

(3120) Data Processing (External): Charges by an outside service to perform data processing activities.

(3125) Cloud Services: Computer, Storage, Network, Software resources and/or cloud based software application services provided by off-campus external vendors on a recurring fee basis.

(3130) Entertainers & Performers: Charges for services of entertainers and performers and related lodging/travel expenses if paid directly to the entertainer.

(3140) Financial: Services of professionals who are not state employees, whose work relates to the finances of the University. Examples include accounting services, auditing services, and insurance (adjusting and examination) and banking services.

(3150, 3151 and 3152) Lecturers' Fees, Stipends and Expenses: 

(3150) Lecturers’ Fees & Stipends: Payment for lectures or presentations of technical papers provided by persons not employed by the University.

(3151) Lecturers’ Expense (Paid to a Third Party): Payment for a lecturer's lodging or travel expenses, where payment is made directly to the third party (such as a hotel or travel agency). See section 9.12, Independent Contractor Services, for conditions allowing this direct payment. http://policy.fso.arizona.edu/fsm/900/912

(3152) Lecturers’ Reimbursable Expense: Payment for a lecturer’s lodging or travel expenses where payment is reimbursed to the lecturer based on presented receipts.

(3160) Legal: Charges for legal services provided by personnel not employed by the University. Services may include attorney fees, court reporting services, legal fees and legal settlements. Expenses for legal services will route to the Office of the General Counsel for approval.

(3170) Medical & Hospital Services: Charges for the services of medical doctors, nurses or technicians who are not University employees or for charges associated with hospital care.

(3180) Security: Costs associated with non-University personnel hired to perform security activities.

(3190) Sports Officials: Charges for referees, umpires, and other personnel needed for officiating athletic events.

(3210) Subject Pay: Payment to volunteers in research projects. For example, people from the community who volunteer to be monitored for research on the effect of diet on cardiovascular activity.

(3220) Supervising Teachers:Services of professional teachers (primary or secondary education) who are in an advisory or review capacity for University students who are performing student teaching.

(3230, 3231 and 3232) Technical Consultant Fees and Expenses:nbsp;

(3230) Technical Consultant: Fees paid to specialists brought to the University in an advisory capacity (for example, consultation for grant development or statistical analysis).

(3231) Technical Consultant Expense (Paid to Third Party): Payment for a technical consultant’s lodging or travel expenses, where payment is made directly to the third party (such as a hotel or travel agency). See section 9.12, Independent Contractor Services, for conditions allowing this direct payment. http://policy.fso.arizona.edu/fsm/900/912

(3232) Technical Consultant Reimbursable Expense: Payment for a technical consultant’s lodging or travel expenses where payment is reimbursed to the consultant based on presented receipts.

(3240) Temporary Labor: Charges for personnel hired on a temporary, hourly basis through a temporary service agency. If the employee is hired directly by the University, use object code 1370, Nonstudents (Temporary).

(3251) Participant Support Stipend: Stipends paid to or on behalf of participants or trainees (but not employees) in connection with meetings, conferences, symposia, training projects, and student program costs for foreign study abroad. NOTE: This object code may only be used on Sponsored Project accounts with a budgeted line item for participant support, or as specifically approved by the Financial Services Office.

(3252) Participant Support Supplies: Supplies for participants or trainees (but not employees) in connection with meetings, conferences, symposia, training projects, and student program costs for foreign study abroad. NOTE: This object code may only be used on Sponsored Project accounts with a budgeted line item for participant support, or as specifically approved by the Financial Services Office.

(3253) Participant Support Travel: Travel allowances for participants or trainees (but not employees) in connection with meetings, conferences, symposia, training projects, and student program costs for foreign study abroad. NOTE: This object code may only be used on Sponsored Project accounts with a budgeted line item for participant support, or as specifically approved by the Financial Services Office.

(3254) Participant Support Other: Other expenses not listed above paid to participants or trainees (but not employees) in connection with meetings, conferences, symposia, training projects, and student program costs for foreign study abroad. NOTE: This object code may only be used on Sponsored Project accounts with a budgeted line item for participant support, or as specifically approved by the Financial Services Office.

(3310) Consultant Expense - Paid to Third Party: Charges for a consultant's lodging or travel expenses, where payment is made directly to the third party (such as a hotel or travel agency). See section 9.12, Independent Contractor Services for conditions allowing this direct payment. http://policy.fso.arizona.edu/fsm/900/912 NOTE: If the lodging or travel expense is paid directly to the consultant, charge the same object code used to pay the consultant's fee. For example, if the services of a technical consultant are engaged, the fee and travel expenses paid directly to the consultant would both be charged to object code 3230, Technical Consultants. Do not use for Lecturers' Fees & Stipends (3150) as there is a specific object code assigned for these third party expenses.

(3320) Patient Care Codes - Sponsored Projects Accounts Only: Charges for patient care for Banner Health patients who are in a sponsored project research activity.

(3330) Patient Travel Reimbursement - Sponsored Projects Accounts Only: Charges for reimbursing a patient for travel expenses incurred in arriving at or departing from Banner Health where the patient is involved in a sponsored project research activity.

(3340) Subcontracts - Non-OH - Sponsored Projects Accounts Only: Use this object code for subcontract costs that exceed the first $25K for each subcontract.

(3345) Subcontracts-Non-OH - ICA only: Use this object code to record subcontractor costs on ICA Auxiliary accounts.

(3350) Subcontracts - OH - Sponsored Projects Accounts Only: Use this object code to record the first $25K subcontract costs for each subcontract.

(3490, 3491 and 3492) Other Professional Services and Expenses: 

(3490) Other Professional Services. Used to record fees for professional services other than those described above. NOTE: If professional services are being provided by an independent contractor see definitions for object code 3491 and 3492.

(3491) Other Professional Services Reimbursable (Paid to Third Party). Used to record payment for a service provider’s lodging or travel expenses, where payment is made directly to a third party (such as a hotel or travel agency). See section 9.12, Independent Contractor Services, for conditions allowing this direct payment. http://policy.fso.arizona.edu/fsm/900/912

(3492) Other Professional Services Reimbursable Expenses. Used to record payment for a service provider’s lodging or travel expenses where payment is reimbursed to the service provider directly, based on presented receipts.

(3510 through 3780) Repair & Maintenance (R/M) Services: 1) Costs such as lubrication, cleaning, adjustments, and painting incurred on more or less a continuous basis to keep assets in normal, usable condition. These costs, however, do not add materially to the value of the asset nor do they appreciably prolong the life of the asset. 2) Building and facilities improvements where the total project cost is less than $100,000 and thus do not meet the capitalization threshold for capital improvements. See the Property Management Policy and Procedures Manual, Section 2 - Capitalization of Property, "Remodeling and Betterments vs. Major Maintenance and Repairs." http://policy.fso.arizona.edu/pmm/200/210 NOTE: Do not use these object codes for costs of repair and maintenance supplies - select an operating supplies object code (5110 through 5490).

(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

(3810 through 3990) Communications: Costs incurred for postage, mailing, telephone use and other forms of business related communication used by University personnel. Select the object code that describes the expenditure.

(3810) Networking: Costs associated with installing data communication equipment, such as, Ethernet.

(3820) Postage & Mailing: Costs associated with mailing through the US Post Office. NOTE: Charge shipping with express shipping companies such as, FedEx and DHL, to 3870.

(3830) Communications Installation Charges: Costs associated with installing/connecting new communication equipment, includes telephones and faxes.

(3840) Communications Equipment Charges: Costs associated with the rent of telephone and data communication equipment.

(3850) Communication User FTE Charges - UITS Only: FTE based charges for voice and data communication services, in accordance with the FTE Funding Model.

(3860) Toll Usage Charges: Expenditures for toll calls.

(3870) Express Shipping: Costs associated with using express shipping companies, such as, FedEx and DHL.

(3950) Mobile Communication Service Plans: Costs associated with the purchase and charges for supplemental communication plans with service providers external to the University. These plans include mobile phones, pagers and internet service providers but do not include land lines

(3990) Communications - Other: All other expenditures related to communications which do not fall under the above Communications object codes.

(4110 through 4290) Other Miscellaneous Services: Expenditures for services which are not included in the previous section. Select the object code that describes the service.

(4110) Advertising - Publications: Costs of purchasing advertising space in newspapers, magazines, journals and other periodicals.

(4120) Advertising - Other: Charges for purchasing radio or television air time, or any other advertising expense not previously mentioned in object code 4110.

(4130) Animal Charges - Internal: Costs for animal care, such as veterinary charges, and caretaking charges when provided by other university department.

(4140) Data Processing - Internal: Charges for data processing services performed by another University department.

(4150) Educational Training: Charges for enrolling in various training programs offered to University personnel. The workshops may be taught by University personnel or an outside business.

(4160) Insurance - State Self Insurance - FSO Only: Charges for self-insured liability insurance, such as general, automobile, medical malpractice and general and automobile property damage insurance paid by Risk Management.

(4170) Insurance - Other: Charges for insurance other than those described in object code 4160.

(4180) Parking Services: Costs for parking services used for University-related activities/business.

(4190) Security - Internal: Costs associated with services of University employees engaged in security activities (for example, campus police or night watchmen).

(4210) Miscellaneous Research Services: This object code is to be used by research departments to distinguish miscellaneous services related to research activity that are not defined elsewhere. Examples of charges to this object code are spectral analysis, contaminant analysis, tissue and culture analysis, and washing test tubes.

(4215) Banner Research Services - Sponsored Projects Accounts Only: Banner Research Services for various clinical trial procedures, i.e. imaging, venipuncture, labs, exams, etc.

(4218) Service Center Cost - Service Center Only: This object code will be used by the external service center account to record the expense of the approved internal service center rate. This expense should be the exact amount of the approved internal service rate being performed by the service center. Object code 0618 must be used as the offset entry to record this transfer.

(4220) Background Checks - Internal: - Costs associated with mandatory criminal background checks and/or fingerprint screening services for University employees. Only for use on Internal Billing (IB) forms submitted to Human Resources for payment of screening services.

(4230) Biosphere2 Usage Fee: - Fee charged for operating and maintenance costs for the Biosphere2 facility which will be allowed as a direct charge to grants and contracts.

(4280) Cancer Center Internal Services - Sponsored Projects Accounts Only: Used by Cancer Center internal services for clinical trials: nurses, technicians, administrative support services. 

(4290) Miscellaneous Services - Other Internal: Charges for all other services which are not specifically addressed in the preceding list of object codes.

(4510 through 4590) Utilities: Costs incurred for water, heating, cooling, and production of sources of power. Select the object code that describes the type of utility.

(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

(4610 through 4790) Licenses, Rentals & Royalties: Licenses/Royalties: Costs entitling the holder to perform a specific function, or use a specific product, book, song, piece of equipment or any other item for a specified amount of time. Rentals: Payment made at specified intervals in return for the right to occupy or use the property of another. Select the object code that describes the expenditure.

(4610) Rentals - Data Processing Equipment: Charges for rental of computer/servers or the input/output devices (peripherals) used in conjunction with the computer.

(4620) Software Licenses/Royalties: Charges for the purchase or use of data processing software.

(4630) Rentals - Facilities/Building: Charges for the rental of land, facilities or structures which are either permanently attached to a site or movable, such as a mobile home. For use by  Real Estate Administration department only. Code short term facility rentals as 4690, for example, the rental of space for a 1-day or 1-week event.

(4640) Rentals - Office Furniture & Equipment: Charges for the rental of desks, chairs, calculators and other equipment used in business offices.

(4650) Rentals - Reproduction Equipment: Charges for the rental of photocopy equipment.

(4660) Royalties/Copyrights: Costs of royalties and/or copyrights which must be paid by the University in exchange for the use of certain publications or movies.

(4670) Rentals - Shop, Construction, and Maintenance Equipment: Charges for the rental of non-vehicular equipment used on shop or construction projects.

(4680) Rentals - Vehicles: Charges for the rental of aircraft, automobiles, lightweight pickups, and trucks. This also includes motorized vehicles used on construction projects.

(4690) Rentals - Other: Charges for the rental of rooms, storage space, and equipment other than those specifically described above.

(4790) Licenses, Rentals & Royalties - Other: Charges for all other license rentals and royalties which are not specifically addressed in the preceding list of object codes.

(4810 through 4990) Printing, Photography & Media: Costs incurred for printing, photography and other media uses. Select the specific object code that best describes the expenditure.

(4810) Audiovisual/Media & Graphics Services: Costs associated with services provided to accommodate audiovisual/media and graphics needs (for example: the services related to the rental of overhead projectors, movie projectors, screens, cassettes, film strips, movies and the provision of graphics services).

(4820) Photography Services: Developing film or enlarging photographs.

(4830) Photocopy - Departmental Service Center: Photocopies made on departmental photocopy machines.

(4840) Printing & Lithography: Typesetting, copying or printing written materials and lithography. For example, copies made by outside vendors.

(4850) Departmental Copy Cards: Charges incurred for the purchase from the Library of cash-value cards. Cards are to be used solely for the purpose of photocopying materials for campus departments, utilizing specified machines in the Library.

(4860) Manuscript/Journal Printing/Publication: Charges incurred for printing/publishing manuscripts/journals.

(4990) Printing & Photography - Other: Charges for printing/photography other than those specifically described above. May include map making.

(5110 through 5490) Operating Supplies: Costs associated with items used in the day-to-day operations of the University. Select the object code that describes the expenditure.

(5110) Agriculture Supplies - Feed & Seed: Feed, salt, vitamins and other additives for animal consumption as well as seed and seedlings.

(5120) Supplies - Animals & Poultry: Veterinary medicine and supplies; breeding, production and research animals; horseshoes and minor farm/ranch supplies used in commercial production.

(5130) Agriculture Supplies - Other: Fertilizers, herbicides, pesticides, and nonproduction operating supplies.

(5140) Training Materials: Materials used for in-house training of University employees and athletes. Examples include binders, notebooks, printed materials and athletic training supplies.

(5150) Data Processing Supplies: Paper and ink/toner cartridges used for computer printers; disks, CDs, and DVDs for data processing. NOTE: Use 4620 when purchasing application software, such as Microsoft Office.

(5160) Drugs & Medicines: Purchase of Drugs and Medicines not defined in any other object code.

(5170) Business Meeting Expense: Costs of meetings and conferences, when the primary purpose is the dissemination of technical information or conducting business. This includes the costs of meals, refreshments and other items incidental to the meetings or conferences. Code facility rentals to 4690. This object code was originally entitled Edible Food. If you had been using 5170 to code bulk purchases of food, choose another object code that explains the purpose of the food. For example, if you are buying food to teach people how to cook, use object code 5180, Educational Supplies. If you are buying food to feed animals use object code 5110, Agriculture Supplies - Feed and Seed. If you are using food as part of research, use object code 5290, Research Supplies/Medical, Laboratory, Science. NOTE: Not allowed on any state accounts and some designated accounts.

(5180) Educational Supplies: Charges for the purchase of educational supplies other than text books. May include reference books, food items if used for educational purposes and any other operational expenses related to specific educational programs.

(5190) Field Supplies: Charges for the purchase of supplies used in operations outside the University office environment. Examples include maps, aerial photographs, signs, flags, fencing, markers and flares.

(5210) Fuel, Lubricants: Charges for the bulk purchase of fuel and/or lubricants (for example, gas and oil) used in transportation vehicles on state business or for oil or bottled gas used for heating/cooling buildings.

(5211) Alternative Fuel: Charges for the purchase of fuel used in alternative fuel powered vehicles.

(5220) Housekeeping Supplies: Charges for supplies used for general housekeeping, such as rags or soaps, and paper products such as paper towels.

(5230) Office Supplies: Charges for the purchase of office supplies, such as envelopes, stationery, forms used for office use, pens, pencils or scissors.

(5240) Radioactive Materials: Charges for the purchase, use and disposal of radioactive materials. Documents using this object code will route to the Radiation Control office for approval.

(5250) Repair/Maintenance Supplies - Building: Charges for supplies used in the repair and maintenance of buildings.

(5260) Repair/Maintenance Supplies - Shop: Charges for the cost of supplies used in the repair and maintenance performed by shops, including laboratories and other unique parts of University facilities.

(5270) Repair/Maintenance Supplies - Other: Charges for repair and maintenance supplies other than those defined above.

(5280) Regulated Chemicals: Chemical purchases, except for drugs and medicine. Code drugs and medicine to object code 5160. Direct questions on whether an item to be purchased is considered a chemical to Risk Management.

(5290) Research Supplies/Medical, Laboratory, Science: Charges for supplies used for research other than drugs, medicines and chemicals.

(5310) Uniforms & Clothing: Clothing items and services associated with uniforms. Example: name tags, athletic wear etc.

(5320) Vehicle Supplies: Charges for supplies used for motor vehicles including batteries and tires. This object code should not be used for repair and maintenance supplies (see object code 5270).

(5330) Genomic Arrays Supplies - OH: This code is used on National Institute of Health (NIH) funded high-throughput biomedical research projects. Charges for genomic arrays supply costs less than or equal to $75K each project year.
Genomic arrays supplies may include manufactured products known as microarrays, bead arrays, or gene chips etc.

(5340) Genomic Arrays Supplies - Non-OH: This object code is used on National Institute of Health (NIH) funded high-throughput biomedical research projects. Charges for genomic arrays supply costs that exceed $75K each project year. Genomic arrays supplies may include manufactured products known as microarrays, bead arrays, or gene chips etc.

(5490) Operating Supplies - Other: Charges for operating supplies not included in the preceding list of object codes.

(5510 through 5791) Miscellaneous: Miscellaneous expenses not covered above. Select the object code that describes the expenditure.

(5510) Bad Debt Expense - FSO Only: Expenditures for receivables which have been determined to be uncollectible.

(5513) Delete-Previous Year Adjustments: Reverse amounts recorded in prior fiscal years to object code 0913, Plant Additions from Current Fiscal Year.

(5515) Gains/Losses on Disposal of Capital Assets-Plant Funds - FSO Only: To record the gains and losses on the disposal of capital assets.

(5516) Disposal of Plant Facilities-Plant Funds - FSO Only: This object code is used during the disposal of fixed capital assets including land, buildings, and infrastructure.

(5517) Gain/Loss of Impaired Asset-Plant Funds - FSO Only: To record the losses on the write-off of impaired capital assets.

(5520) Conference Registration Fees: Registration fees for conferences, conventions and seminars that do not teach a specific skill, but are more informational in nature. NOTE: Use 4150 for training related activities.

(5530) UBIT Tax Paid - FSO Only: Tax paid on the University’s unrelated business income (As per IRS publication 598)

(5540) Dues: Charges for the costs of membership fees.

(5550) Business Entertainment: NOTE: Not allowed on state or sponsored project grant and contract accounts.
Expenses incurred on behalf of non-University employees or appropriate University employees when the primary purpose of the activity is to further business relations but not to conduct business functions, in accordance with section 9.10 http://policy.fso.arizona.edu/fsm/900/910. This includes meals, tickets to athletic, cultural or other events, and related expenses. For example, if dinner and a show are provided to conference attendees on the evening of the conference, these expenses are Business Entertainment. The lunch and coffee breaks during the conference are Business Meeting Expenses (5170); however, office coffee/tea or water is Business Entertainment and should be charged to this object code. Charge business entertainment related to interviewing or recruiting to object code 5570 or 5571.

(5560) Freight In/Out (Noncapital Related): Freight and other incidental costs paid in connection with the purchase or rental of materials or merchandise for use, or merchandise for resale, where the item's cost is less than the current capitalization limits. See the Property Management Policies and Procedures Manual. http://policy.fso.arizona.edu/pmm

(5570 and 5571) Interviewing and Recruiting Expense: Expenses incurred to recruit a prospective University employee, including airfare, transportation, lodging, meals, and other necessary expenses related to the job interview or recruiting process.

(5570) Use for recruiting a candidate residing in Arizona.  NOTE: In State recruiting (5570) is allowed on state and certain designated accounts if approved by the appropriate senior vice president.

(5571) Use for candidates not residing in Arizona. Expenses may by qualified or unqualified according to the internal revenue code. If reimbursed, unqualified expenses are taxable to the job candidate. NOTE: Out of State recruiting (5571) is not allowed on state and certain designated accounts.

(5580 and 5581) Moving Expense: Allowable and approved costs relating to expenses incurred by a University employee in relocating family and/or possessions in accordance with Section 9.14, Relocation Policy for New Employees. http://policy.fso.arizona.edu/fsm/900/914

(5580) In State Moving Expense: is allowed on state and certain designated accounts if approved by the appropriate senior vice president.

(5581) Out of State Moving Expense: is not allowed on state and certain designated accounts.

(5590) Operational Advance: Used to encumber amounts advanced to employees for operating expenses. Actual expenses should not be recorded on this object code.

(5610) Subscriptions: Charges for the cost of purchasing  magazine, newspapers or journals published at regular intervals including, but not limited to electronic forms of subscriptions, i.e. The Chronicle,  The New York Times, etc.

(5620) Student Recruitment: Costs associated with recruiting prospective University students, for example, pens or pencils with University and College or Program's name imprinted. Note: These expenses are not allowed on state accounts.

(5720) Non-capitalized Inventoried Equipment - UA Owned: Charges for desktops, laptops, servers, and workstations costing between $1,000 and $5,000. These items do not meet the criteria for capitalization, but must be tracked in UAccess Capital Asset Management (CAM), the University’s property management system. Optional use charges for non-computer equipment costing between $1,000 and $5,000 that departmental personnel determine requires additional reporting and monitoring. Use of this object will result in the issuance of an asset tag (Nxxxxxx), placement in CAM, and will be monitored through physical inventories. See the Property Management Policies and Procedures Manual. http://policy.fso.arizona.edu/pmm

(5721) Non-capitalized Inventoried Equipment - Not UA Owned: Charges for all Non-University titled assets below $5,000. These items do not meet the criteria for capitalization, but must be tracked in CAM. Use of this object code will result in the issuance of an asset tag (Nxxxxxx), placement in CAM, and will be monitored through physical inventories.

(5730) Non-inventoried Non-capitalized Equipment: Charges for equipment used in normal departmental operations.

(5750) Materials Fabrication - UA Owned: Charges less than $5,000 for the cost of fabricating University titled equipment that can be directly attributed to a specific asset, for example, supplies and materials. NOTE: only to be used for "A” and “D” tags. See the Property Management Policies and Procedures Manual. http://policy.fso.arizona.edu/pmm

(5751) Materials Fabrication – Not UA Owned: Charges less than $5,000 for the cost of fabricating Non-University titled fabricating equipment that can be directly attributed to a specific asset, for example, supplies and materials. NOTE: only to be used for "D" tags. See the Property Management Policies and Procedures Manual. http://policy.fso.arizona.edu/pmm

(5760) Non-capitalized Equipment - EDP: Charges for computers and peripheral equipment, such as printers, hard drives, modems and keyboards that do not meet the criteria for capitalization. Use of this object code will NOT result in issuance of an asset tag (Nxxxxxx), placement in CAM, and will NOT be monitored through physical inventories. .

(5770) Non-capitalized Equipment - Other: Charges for other scientific, maintenance, medical and office equipment that do not meet the criteria for capitalization. See the Property Management Policies and Procedures Manual. http://policy.fso.arizona.edu/pmm. Examples include calculators, photocopy machines, fax machines, x-ray machines, table saws and welding equipment.

(5775) Non-capitalized Furnishings: Charges for University titled furniture that does not meet the criteria for capitalization. Examples include tables, chairs and cabinets. Use of this object code will NOT result in issuance of an asset tag (Nxxxxxx), placement in CAM, and will NOT be monitored through physical inventories.

(5780) Miscellaneous - Other Operating: Miscellaneous operating costs other than those described above.

(5781) Miscellaneous - Other Non-Operating: Miscellaneous non-operating costs other than those described above. NOTE: Only use this object code if instructed to do so by the Financial Services Office.

(5785) Credit Memos - FSO Only: Used to record credits received from vendors.

(5790) Interest Expense - Internal: Interest expense charges for bridge funding loans. NOTE: Not allowed on State or certain designated accounts. Only use this object code if instructed to do so by the Financial Services Office

(5791) Depreciation Expense - Capital Assets - FSO Only: Used to record depreciation expense.

(5792) Cost of Sales Budget: This object code may only be used for budget and summary reporting purposes. It indicates an object code class level at which budget may be loaded for resale supplies for auxiliary and designated accounts. This object code may not be used when coding a non-budget transaction.

(5800 and 5820) Resale Supplies - Tax Paid at Purchase: Costs of supplies purchased for resale or for use in the manufacture of goods for resale where sales tax is paid at the time of purchase by the University. Used by departments to track more than one resale item.

(5800) Resale Supplies - Tax Paid at Purchase
(5820) Resale Supplies - Tax Paid at Purchase

(5810 and 5830) Resale Supplies - Tax Collected at Sale: Costs of supplies purchased for resale or for use in the manufacture of goods for resale where sales tax is collected at the time the item is resold. Used by departments to track more than one resale item.

(5810) Resale Supplies - Tax Collected at Sale
(5830) Resale Supplies - Tax Collected at Sale

(5840) Pass-Through Charges - Tax Paid at Purchase - FSO Only: Costs of goods/services purchased for resale that are part of a larger job or project where sales tax is paid at the time of purchase. This object code would be used for costs not normally held in inventory (see object codes 5800 and 5820).

(5850) Pass-Through Charges - Tax Collected at Sale - FSO Only: Costs of goods/services purchased for resale that are part of a larger job or project where sales tax is collected at the time of sale. This object code would be used for costs not normally held in inventory (see object codes 5810 and 5830).

(5860) Inventory Adjustments - FSO Only: Charges to adjust booked inventory values, including write-ups and write-downs, in order to accurately reflect current inventory values. This object code should also be used to record inventory losses due to obsolescence and shrinkage.

(5890) Books - Department: Charges for books purchased for departmental use that do not meet the criteria to be charged to object code 7810.

(5899) Net Expenses - FSO Only: Used by UAccess Financials to record nominal balances at year end that will be added to fund balance. This is a system generated object code and should not be used by anyone to record actual transactions.

(5900) Debt Retirement - Principal Payment - FSO Only: Used to record payments to reduce debt principal.

(5905) Principal Payment from Refinancing of Debt - FSO Only: Used to record principal payment from the refinancing of external debt.

(5910) Debt Retirement - Interest Paid - FSO Only: Used to record interest payments on the use of money or capital.

(5915) Debt Retirement - Misc. Interest Paid - FSO Only: Used to record miscellaneous interest on debt expenses like accrued interest expense at year end.

(5920) Debt Retirement - Amortization - FSO Only: Used to record current year’s amortization of issue costs.

(5925) Realized Investment Loss - FSO Only: Used to record the loss when an investment decreases in value and the asset is sold at the decreased value.

(5930) Unrealized Investment Loss - FSO Only: Used to record the loss from holding onto an asset after it has decreased in price, rather than selling it and realizing the loss.

(5935) Expiration of Term Endowment - FSO Only: To be used to record an expense on an endowment account when the corpus is to be expended after a certain passage of time per donor specifications.

(6000, 6100, 6200) Travel Budget: These object codes may only be used for budget and summary reporting purposes. It indicates an object code category level at which a budget may be loaded for travel expenditures. These object codes may not be used when coding a non-budget transaction.

(6000) Travel-Budget
(6100) Travel-In Budget
(6200) Travel-Out Budget

(6140, 6240, and 6340) Travel: Costs incurred by University employees while on travel status. Select the object code that describes the final travel destination.

(6140) Travel In State
(6240) Travel Out State
(6340) Foreign Travel

(6141, 6241, 6341) Travel - Airlines: Costs incurred by University employees while on travel status. Select the object code that describes the destination of flights.

(6141) Travel - In State Airlines
(6241) Travel - Out Of State Airlines
(6341) Travel - Foreign Airlines

(6142, 6242, 6342) Travel - Hotel: Costs incurred by University employees while on travel status. Select the object code that describes the location of the hotel expense.

(6142) Travel - In State Hotel
(6242) Travel - Out Of State Hotel
(6342) Travel - Foreign Hotel

(6451 through 6465) Student Loan Cancellations- FSO Only: Used when recording portions of federal student loans that have been cancelled or forgiven for reasons approved by the federal government.

(6451) Cancellation - Teaching Military Prior
(6452) Cancellation - Teaching / Prof Practice Af 
(6453) Cancellation - 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-Budget: This object code may only be used for budget and summary reporting purposes. It indicates an object code category level at which a budget pool may be loaded for student support expenditures. See section 13.00, Introduction for Methods of Student Payments for a complete discussion of student payments. http://policy.fso.arizona.edu/fsm/1300 This object code may not be used when coding a non-budget transaction.

(6810) Academic Scholarships: Awards made to undergraduate or graduate students based on varied criteria, including
merit and/or need.

(6820) Athletic Scholarships: Awards to undergraduate students as selected by the athletic department.

(6830) Fellowships: Cash payments to individuals for the benefit of, or to aid in the pursuit of study or research. Payments for past, present, or future services and/or payments for study or research mainly for the benefit of the grantor are not allowed.

(6840) Grants-in-Aid: State or federal grant program awards based on documented financial need.

(6850) Scholarships - Tuition & Fees: Charges for tuition and registration fees, generally for students on grants, fellowships or scholarships.

(6860) Scholarships - Other: Cash payments made on a periodic basis other than those described in object codes 6850 or 6830, given to students for continuing their education.

(6870) Student Support - Health Insurance - Sponsored Projects Accounts Only: Costs of health insurance expenses paid on training grants.

(6880) Student Support - Other: Charges for student support other than those listed above. Examples include some student loans, noncash awards such as a trophy or plaque and travel expenses paid on training grants.

(6890) Scholarship Allowance and Discount:: The difference between the stated charge for goods and services provided by the institution and the amount that is paid by the student and/or third parties making payments on behalf of the student; this includes nonmonetary institutional waivers applied to the students’ accounts.

(6891) Scholarship Allowance and Discount - Auxiliary: The difference between the stated charges for Residence Life and ICA goods and services provided by the institution and the amount that is paid by the student and/or third parties making payments on behalf of the student; this includes nonmonetary institutional waivers applied to the students’ accounts.

(7000) Capital - Budget: This object code may only be used for budget and summary reporting purposes and may not be used when coding a non-budget transaction. See the Property Management Policies and Procedures Manual http://policy.fso.arizona.edu/pmm to determine current capitalization requirements.

(7100) Hard Cost - Budget: This object code may only be used for budget and summary reporting purposes. It is used for recording the budget of all Capital Project Cost Summary (CPCS) "above-the-line" or "hard" construction in progress costs. This object code may not be used when coding a non-budget transaction.

(7110 through 7150) Land, Buildings, & Improvements: Capitalized costs of land, buildings and improvements not classified as buildings. Select the specific object code which best describes the expenditure.

(7110) Land: Expenditures for the purchase of land. The capitalized cost of land includes legal, engineering, title, and brokerage fees; costs of preparing land for its intended use, such as land fill, cleaning, and grading (if not capitalized to building construction in progress).

(7120) Buildings: All expenditures directly related to the acquisition of a building, including purchase price, fees (for example, attorney and architectural) and all ensuing construction of permanently affixed fixtures and furnishings after the acquisition date. Permanently affixed means that the item either becomes an integral part of the structure or the item cannot be removed without costly or extensive alterations to make the space usable for other purposes. Examples of such fixtures and furnishings are cabinets, shelves, bookcases, lighting fixtures, work benches, drapes and carpets. Contact FSO-Capital Finance before using this object code.

(7130) Leasehold Improvements: Capitalized expenditures for improvements to buildings or structures leased, but not owned by the University. Contact FSO-Capital Finance before using this object code.

(7140) Infrastructure: Expenditures for construction of long-lived capital assets that are normally stationary in nature and cannot be identified to buildings or sports facilities. Examples include roads, utility production systems, tunnels, and other utility delivery systems, irrigation systems, sidewalks, malls, fencing, wells, parking lots and campus grounds (retaining walls, drainage basins, campus boundary signs, campus directional signage, etc.). . Contact FSO-Capital Finance before using this object code.

(7150) Sports Facilities (excluding buildings): Expenditures for sports facilities other than buildings, such as, baseball, soccer, and other sports competition and practice fields; swimming pools; tennis courts; and related components such as bleachers, lighting, fencing, scoreboards, screens, and canopies. Contact FSO-Capital Finance before using this object code.

(7160 through 7163) Telecommunications Network System-UITS Telecommunications Only: Capitalized costs of improvements to the University's telecommunications network system inclusive of power conduit, cabling/wiring, electronics, and the telephone switching equipment necessary for the campus-wide delivery (both between buildings and within buildings from floor to floor) of electronically transmitted communications, principally voice (telephones) and data (computers) where such costs have not been capitalized as a cost of the building itself, either as new construction or an improvement/renovation project.

(7160) Electronics: Electronic components, such as routers and hubs, associated with operating the telecommunications network system.

(7161) Internal Wiring: Internal wiring components associated with operating the telecommunications network system.

(7162) External Wiring: Wiring components that are not within a building and associated with operating the telecommunications network system.

(7163) Telephone Switch: The purchase and installation cost of 1) upgrades to the existing telephone switch; or 2) a major new telephone switch. FSO-Capital Finance will assume all 7163-coded transactions are for switch upgrades unless notified otherwise by UITS Telecommunications. UITS Telecommunications must notify FSO-Capital Finance when 7163-coded transactions are for a new switch.

(7200)Soft Cost Budget: This object code is only for budget and summary reporting purposes. It is used for recording the budget of all Capital Project Cost Summary (CPCS) "below-the-line" or "soft" construction in progress costs. This object code may not be used when coding a non-budget transaction.

(7210 through 7590) Construction in Progress (CIP): These object codes may only be used in plant fund construction and remodeling accounts. All costs, including identified internal changes, associated with ongoing long-term construction. Contact FSO-Capital Finance before using this object code.

Generally the construction period extends over two or more fiscal years. Upon completion of the project the costs are capitalized in the appropriate capital account and asset. Select the specific object code which best describes the type of expenditure.

(7210) Architecture/Engineering Fees: Expenditures relating to CIP for architectural/engineering design where the company or individual providing the service is external to the University.

(7220) Consultant Fees: Expenditures relating to CIP for consulting fees where the company or individual providing the service is external to the University.

(7240) Planning Design & Construction - Design & Engineering Services: Expenditures relating to CIP for design and engineering services provided by Planning Design & Construction.

(7250) Construction: Construction in progress regarding a new structure where the work is performed by a company or individual external to the University.

(7255) Capital Project Audit Funds: This object code is only to be used to provide funds from debt proceeds for auditing major capital projects per ABOR Policy 7-115 Capital Project Audits. https://public.azregents.edu/Policy%20Manual/7-115-Capital%20Project%20Audits.pdf

(7260) Renovation & Remodeling: Construction in progress regarding renovation and remodeling of an existing structure where the work is performed by a company or individual external to the University. Costs include the replacement or installation of carpets, blinds and drapes.

(7280) Facilities Management Construction & Renovation Services: Construction in progress for the completion of a new structure, existing shell space, or the renovation and remodeling of an existing structure where the labor cost of the services provided is subject to the ABOR Force Account Limit of $25,000. Examples include (but are not limited to): completion of “punch list” items which the contractor has failed or refused to complete; construction work adjacent to, but outside the scope of the construction contract; follow-up construction tasks  after completion of the contractor’s work; replacement or installation of carpets, blinds, and other installed furnishings; construction work in sensitive areas best completed by knowledgeable University forces; change order work most efficiently or cost-effectively accomplished by University forces .

(7281) Facilities Management Support Services: (For use only on FM/PDC Plant Construction Projects.) Expenditures relating to CIP for non-construction support services provided by Facilities Management (FM) where such services are NOT subject to the ABOR Force Account Limit of $25,000. Examples include (but are not limited to): utility blue-staking; participation in construction progress meetings; temporary power, water and sewer connections; permanent utility connection support; fire alarm and sprinkler turn-off and turn-on per daily construction schedule; fire alarm, energy management and emergency power and elevator systems testing, inspection and review; temporary street modifications, barricades and traffic control around construction site; construction-related site signage; building and room signage to fit University’s signage system; security keying and lock installations; floor finishing, final cleanup and move-in assistance; plan and review specifications; review shop drawings; staging area restoration; training sessions

(7290) Survey/Test/Inspect: Surveys, Testing and Inspection Fees: Construction in progress related expenditures for services by a company or individual external to the University for site land surveys, tests and inspections. Tests includes soil sampling to determine site ground conditions for design specifications, concrete “slump” tests during construction, X-Rays of welds, and other tests of the soundness of on-going or completed construction. Inspections are examination of project plans or completed work for compliance to design specifications.

(7320) PDC - Construction Management Services: Expenditures for inspections made by PDC of CIP work performed by contractors or sub-contractors to determine compliance with design specifications.

(7330) CIP Re-class - FSO Only: CIP Reclassifications. For use only by FSO-Capital Finance as a contra-CIP expense object code for the reclassification of account level CIP expenses to operations. Used with 5780 Miscellaneous - Other

(7340) Outside Moving: Expenditures for moving items such as furniture or office equipment from one University location to another when provided by an outside service, where the move is necessary due to CIP. Costs may include packing or boxing.

(7370) Site Clearance: Expenditures for razing existing structures or clearing debris on a site in preparation for new construction. Effective July 1, 2006, these costs are capitalized into land assets.

(7380) Site Development: Expenditures for preparing a site which is clear of any existing structures or debris for new construction. Examples might include moving earth for drainage or leveling purposes.

(7390) Site Parking & Landscaping Development: Construction in progress costs for building parking facilities and/or landscaping adjacent areas.

(7410) Site Utilities Extensions: Expenditures for adding on to an existing utility infrastructure. Examples include new gas lines, electrical lines, or water lines. Also included are utility services provided during construction.

(7420) Construction Manager: Expenditures for outside services of a manager or a management team hired to oversee the construction of a project.

(7430) Advertising & Printing:  Expenditures for any advertising and printing related to CIP. Examples include advertisements run in local newspapers as required by state statute for bidding purposes and the printing of blueprints and any other architectural plans and documents necessary to carry out CIP plans.

(7440) Other Construction Costs: Construction in progress costs other than those specifically described above. Examples include express mailing charges, historical studies fees (used to determine the historical significance of a building in determining whether it should remain standing or be razed), parking permits issued to contractors, and other miscellaneous expenses not appropriately classified to another CIP object code.

(7460) Telecom Lines: Expenditures relating to telecommunications for a new structure. Examples include telephone lines equipment and data transmission lines, such as IDX lines, installed by UITS - Telecommunications.

(7461) Telecom Lines - Outside Subcontract Labor: Expenditures relating to telecommunications for a new structure. Examples include telephone lines equipment and data transmission lines, such as IDX lines, installed by outside contractors or UITS subcontract labor.

(7470) Special Fixed Equipment: Construction in Progress expenditures for specialized, immovable furniture, fixtures and equipment items that are affixed/installed to a building or infrastructure facility with the intent of permanent use in that location. These expenditures are capitalized as a cost of the building or infrastructure facility as a permanent fixture because the equipment is either an integral part of the building, building systems or components, or infrastructure facility, or it cannot be removed without costly or extensive alterations to make the space usable for other purposes. Examples include (but are not limited to) chiller units, building boiler units, fixed fume hoods, fixed classroom seating, fixed bleachers, drinking fountains, food service equipment, compact library shelving systems, building security systems, assistive listening systems, environmental chambers, audio-visual systems. Note: 7470 coded equipment is NOT "A-Tagged" and is NOT carried in the Capital Asset Management (CAM), the University’s property management system because it is part of the cost of the building or infrastructure facility.

(7480) State Risk Management Insurance Premium/OCIP payments: 1) A monthly fee to fund the State of Arizona's self-insurance pool for owner negligence on construction projects. The fee is assessed against actual construction, architect and engineering expenditures effective with new contracts entered into as of July 1, 1998. 2) Quarterly payments for owners risk insurance coverage under the State's Owner Controlled Insurance Program (OCIP) for certain construction projects and contractors. Expenditures for contracts covered by OCIP payments are not assessed the monthly fee.

(7490) Parking Replacement (Allocated): A one-time assessment charged to a project in which the land was previously designated as a parking lot but currently is being used for a new purpose. The assessment is determined based on the number of parking spaces lost by the new project.

(7510) Debt Issuance Costs: Direct costs incurred to issue long term debt generally including underwriter's discount, original issue discount, financial advisory services, bond counsel services, underwriter attorney fees, accounting fees, trustee charges, rating agency fees and bond notes printing fees.

(7520) Architect /Engineer Reimbursable: CIP expenditures for payments to Architect/Engineers (A/E) firms as reimbursement for their out-of-pocket expenses such as printing and reproductions, postage, long distance telephone calls, travel (airfare, lodging, meals, parking, car rental) sub consultants and other reimbursables allowed by individual A/E contracts.

(7530) Construction Manager Reimbursable: Construction in Progress expenditures for payments to Construction Manager (CM) firms as reimbursement for their out-of-pocket expenses such as printing and reproductions, postage, long distance telephone calls, travel (airfare, lodging, meals, parking, car rental) sub-consultants and other reimbursables as allowed by individual CM contracts.

(7540) Asbestos Abatement: Expenditures for consulting, testing, encapsulating and disposing of asbestos contaminated building materials when undertaken by a company or individual external to the University.

(7590) Contingency: Used for budgeting purposes only. Do not use this object code for recording actual  expenses .

(7610 through 7770) Equipment: Costs associated with movable equipment and fixtures and related expenses, such as, freight, sales tax and installation charges that can be directly traced and allocated (if applicable) to purchased equipment that meet the criteria for capitalization outlined in the Property Management Policies and Procedures Manual. http://policy.fso.arizona.edu/pmm  Select the specific object code which best describes the type of equipment.

(7610) Agricultural Machines & Equipment: Charges for agricultural machinery and equipment, such as, off-road equipment and mobile drip irrigation lines, used for the commercial production of crops in Arizona, including, agricultural and horticultural crops. NOTE: Purchases of NEW machinery and equipment are tax exempt from use tax per A.R.S 42-5159 (B) (13).

(7620) Data Processing Equipment: Charges for the costs of purchasing large computer equipment, personal computers or peripherals (input/output devices used in conjunction with a central processing unit). Costs include operating software if purchased with initial system. Application software such as Windows should be expensed under object code 4620, Software Licenses/Royalties.

(7630) Educational Equipment: Charges for equipment purchased for instructional purposes used by instructors or students in a classroom or learning environment. Examples include laboratory, television, and photography equipment.

(7650) Household & Related: Charges for household furnishings, such as couches, beds, and refrigerators (purchased, for example, for residence hall use).

(7660) Medical Equipment: Charges for the purchase of equipment used in providing medical services and care. Examples include monitors, x-ray machines, and whirlpools.

(7670) Office Equipment & Fixtures: Charges for the purchase of chairs, desks, conference tables or other equipment used in the typical business office.

(7680) Reproduction Equipment: Charges for the purchase of copying equipment.

(7690) Scientific Equipment: Charges for the purchase of equipment used in scientific research.

(7710) Shop, Construction and Maintenance Equipment: Charges for the purchase of equipment used in a shop area or for construction or maintenance purposes. Examples include table saws, welding units, generators and concrete mixers.

(7720) Gasoline Powered Transportation Equipment: Charges for the purchase of gasoline powered vehicles used for transporting University personnel and students engaged in University business or University-related activities.

(7721) Alternative Fuel Transportation Equipment: Charges for the purchase of alternative fuel powered vehicles used for transporting University personnel and students engaged in University business or University-related activities.

(7730) Other Equipment: Charges for all other equipment not mentioned above.

(7760) Capital Equipment - Other Owned: Charges of more than $5,000 for the purchase of Non-University titled capital equipment. Additionally, charges for the cost of Non-University titled capital fabricated equipment that can be directly attributed to a specific asset (D tags), for example, supplies and materials. See the Property Management Policies and Procedures Manual. http://policy.fso.arizona.edu/pmm

(7770) Capital Equipment Trade In: Allowance given by a vendor for an old asset traded in for a new one. This object code usually has a credit balance.

(7800) Library Acquisitions - ABR Budget:

(7810 through 7840) Library & Museum Acquisitions: The cost of items purchased by the University Library System or University Museums for their collections. Select the specific object code that best describes the expenditure. NOTE: Items purchased by departments for departmental use should not be posted to these object codes.

(7810) Library Acquisitions - Books: Expenditures for all books purchased by the University Library System. Includes initial book binding expenses that are not essentially repairs. Charge repairs to an operational expense code.

(7820) Library Acquisitions - Periodicals: Expenditures for magazines, newspapers, journals or other similar periodicals purchased by the University Library System.

(7830) Library Acquisitions - Other: Expenditures for University Library System acquisitions other than those specifically described above, such as films, video tapes and audio tapes.

(7840) Art Objects & Displays: Expenditures for materials and labor used in building displays for University museum and library artifacts, and for the acquisition of such artifacts.

(7920) Mandatory Transfer Out: Transfers made between funds within a fund group or among two or more fund groups resulting from binding legal agreements such as those relating to the financing of plant assets (includes amounts for debt retirement, interest, and required provisions for renewals and replacement of plant not financed from other sources). Transfers may also include sponsored program agreements with Federal agencies, donors and other organizations to match gifts and grants.

(7930) Voluntary Transfer Out: Transfers made at the discretion of an authorized official to serve a variety of objectives such as additions to loan funds, additions to quasi-endowment funds, general or specific plant additions, voluntary renewals and replacements of plant, and prepayments on debt principal. Used with transfer code 0930.

(7932, 7933, 7934, 7936, 7937, 7940) - FSO Only: Object Codes used by the UAccess Financial Systems to record transfers out related to Cost Share Grants.

(7932) Cost Share Transfers - Personnel
(7933) Cost Share Transfers - ERE
(7934) Cost Share Transfers - Other Expenses
(7936) Cost Share Transfers - Travel
(7937) Cost Share Transfers - Student
(7940) Cost Share Transfers - Capital

(7935) Cost Share Transfers In: - Object code for the summary cost-share transfer into the contract and grant cost share sub-account that is generated during the scrubber process.

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

(7950 and 7955) Indirect Costs - FSO Only: Costs that are incurred for the common benefit of more than one direct activity, and therefore are not easily or specifically identifiable with any particular activity. Examples include expenditures for utilities, insurance coverage, and administrative services, such as the Financial Services Office, Purchasing, Personnel, Payroll, Institutional Finance, Management Analysis and Research and Administrative Information Systems.

(7950) Indirect Cost Charge - FSO Only: Charges to grant and contract accounts for institutional indirect costs incurred during the grant or contract period. Indirect cost is charged based on the amount of expenses charged to an account; however, some expenses are excluded from this calculation.

(7955) Administrative Service Charge- FSO Only: Charges to certain local fund accounts for institutional indirect costs. All Auxiliary and Designated service units will be subject to the Administrative Service Charge. The charge is calculated as a percentage of "external revenues" and assessed on a monthly basis. The following exceptions apply: Local Allocations, Gift Revenue and Banner Health utility cost pass through.

(7956) Administrative Service Charge Expense - FSO Only: Charges to certain local fund accounts for institutional indirect costs. All Auxiliary (AX) and Designated (DE only) accounts will be subject to the Administrative Service Charge. The charge is calculated as a percentage of expenditures and assessed on a monthly basis. The following exceptions apply: COGS - Including cost of farm feed; Student Aid - object codes beginning with 68XX; ASC - Service charges against Revenues; Institutional Designated Accounts (handle mandated costs); Allocated Funds (Sub Funds ALCASC, ALCINV, ALCPRG, and ALCSRF); transfers out (object codes 7930 & 7939).

(7960) Gift Administrative Charge - FSO Only: Charges for fund raising when the campaign financing fee is paid from the gift or another account.

(7975) Sales & Service Internal Cost Allocation - Sales and Service Only: Allocation or transfer of cost from one account to another related account or series of accounts. The originating (from/credit) entry is posted to an account used to pool indirect costs and the allocated account(s) (to/debit) is/are associated with revenue and direct expenditures for product or services sold. To be used on Designated or Auxiliary accounts only.

(7980) Agency Contra Expense: This object code is used to offset revenues and expenditures that posted to Agency accounts. This is done to move any fund balance from the Agency account and post it to Accounts Payable (9190).