All object codes are shown below. To filter your results, fill in one or more fields and click Apply.
Codesort descending Title Description Category Subcategory Commodity Codes CCOA Acct & Title
1000 Academic Wages Salaries and Wages Salaries and Wages 50000D: Academic salaries and wages
1100 Staff Wages Salaries and Wages Salaries and Wages 50100D: Non-academic salaries and wages
1115 Perquisite-Staff Salaries and Wages Salaries and Wages 50100D: Non-academic salaries and wages
1200 Sabbatical Leave in Residence Salaries and Wages Salaries and Wages 50000D: Academic salaries and wages
1300 Sabbatical Leave Not in Residence Salaries and Wages Salaries and Wages 50000D: Academic salaries and wages
1620 Termination Benefits Expenses-Salaries & Wages-Involuntary Salaries and Wages Salaries and Wages 50100D: Non-academic salaries and wages
1700 Compens Earned But Not Paid Salaries and Wages Salaries and Wages 50000D: Academic salaries and wages
1940 Salary Accrual

B&FS use only

Salaries and Wages Salaries and Wages 50400D: Salary Accrual
1950 Vacation Accrual

B&FS use only

Employee Benefits Employee Benefits 50830D: Vacation accrual
1960 Compensatory Time Accrual

B&FS use only

Salaries and Wages Salaries and Wages 50400D: Salary Accrual
1980 Elimination of Capitalized Salaries & Wages

B&FS use only

Salaries and Wages Salaries and Wages 50450D: Elimination of capitalized salary and wages
2000 Travel - California

Records domestic reimbursable travel expenses including meals, hotel, airfare, car rental, mileage, and ground transportation within California

Services & Other Operating Expenses Travel & Transit 90000000 53600D: Travel and transit
2015 Travel – Participant Support

Must conform to Participant Support rules—see object code 7215. Payments to or on behalf of participants or trainees (but not employees) in connection with sponsored conferences or training projects. Can include items such as stipends, or subsistence allowances, travel allowances, and registration fees paid to or on behalf of participants or trainees, but not employees. Normally excluded from IDC on contracts & grants.

Services & Other Operating Expenses Travel & Transit 90000000 53600D: Travel and transit
2016 Travel – Participant Support Debit Recharges

Must conform to Participant Support rules—see object code 7215. Use only for departmental recharge operations.

Recharge Sales & Services Internal Recharge Debits 77000D: Internal recharge debit
2100 Conference & Registration Fees

Records fees for attending conferences or training activities; includes fees for symposia, workshops, societal meetings, retreats

Services & Other Operating Expenses Meetings, Training, and Conferences 90000000 53670D: Conferences and training
2300 University Garage Debit Recharges

Transportation Services recharges only.

Recharge Sales & Services Internal Recharge Debits 77000D: Internal recharge debit
2700 Removal & Moving Expense

Also use for moving expenses covered by Purchase Order.

Employee Benefits Employee Benefits 90000000 50810D: Local (campus-specific) benefit programs
2900 Travel - Domestic Out of State

For domestic reimbursable travel expenses including meals, hotel, airfare, car rental, mileage, and ground transportation outside of California

Services & Other Operating Expenses Travel & Transit 53600D: Travel and transit
2902 Travel - Foreign

Non-US travel

Services & Other Operating Expenses Travel & Transit 53600D: Travel and transit
3000 Freight

Freight and shipping charges paid by campus - normally outgoing shipping. This is not postage. Should not be used for freight on inventorial items - use 9000 - 9999 series

Services & Other Operating Expenses Other Operating Expenses 78000000 53910D: Freight
3740 Campus Support Debit Recharges

Recharge DEBIT - Campus Support Services

Recharge Sales & Services Internal Recharge Debits 77000D: Internal recharge debit
3800 Overhead-Contract & Grant

Records Facilities and administration overhead costs & records indirect cost recovery. B&FS use only

Services & Other Operating Expenses Facilites & Administration Costs 53800D: F&A - expense
3850 Elimination Non-Report Expens

B&FS use only

Services & Other Operating Expenses Facilites & Administration Costs N/A: Not currently in CCOA roll-up, GA uses for agency accounts
3900 Credit Recharges not specifically identified elsewhere

Only for credits to the accounts of recharging units - used with sub 9 only.

Recharge Sales & Services Internal Recharge Credits 77500D: Internal recharge credit
3901 Advertising Recharge Debit Recharges

Recharge DEBIT - UCEN Bookstore Gateway

Recharge Sales & Services Internal Recharge Debits 77000D: Internal recharge debit
3902 Social Activity&Ent Debit Recharges

Recharge DEBIT - UCEN Bookstore Gateway

Recharge Sales & Services Internal Recharge Debits 77000D: Internal recharge debit
3903 F&A Utilities Recharge Debit Recharges

Recharge DEBIT - UCEN Bookstore Gateway

Recharge Sales & Services Internal Recharge Debits 77000D: Internal recharge debit
3904 F&A Copy Debit Recharges

Recharge DEBIT - UCEN Bookstore Gateway

Recharge Sales & Services Internal Recharge Debits 77000D: Internal recharge debit
3905 Debit Recharges not specifically identified elsewhere

For use by recharge units to charge campus for goods and services

Recharge Sales & Services Internal Recharge Debits 77000D: Internal recharge debit
3906 F&A Supplies Debit Recharges

Recharge DEBIT - UCEN Bookstore Gateway

Recharge Sales & Services Internal Recharge Debits 77000D: Internal recharge debit
3907 Non-Cash Awards-Gifts Debit Recharges

Recharge DEBIT - UCEN Bookstore Gateway

Recharge Sales & Services Internal Recharge Debits 77000D: Internal recharge debit
3910 Credit Recharges Bank Fee Reimbursement/Wires

B&FS use only

Recharge Sales & Services Internal Recharge Credits 77500D: Internal recharge credit
3920 Credit Recharges West Campus Rental Reimbursement Recharge Sales & Services Internal Recharge Credits 77500D: Internal recharge credit
3940 Credit Recharges Campus Support Recharge Recharge Sales & Services Internal Recharge Credits 77500D: Internal recharge credit
3950 Credit Recharges Tech Infrastucture Recharge Recharge Sales & Services Internal Recharge Credits 77500D: Internal recharge credit
3960 Credit Recharges Campus Agency Recharge Sales & Services Internal Recharge Credits 77500D: Internal recharge credit
3982 Athletics Credit Recharges-Marketing Recharge Sales & Services Internal Recharge Credits 77500D: Internal recharge credit
3983 Athletics Credit Recharge-Game Management Recharge Sales & Services Internal Recharge Credits 77500D: Internal recharge credit
3984 Athletics Credit Recharge-GFund Raising Recharge Sales & Services Internal Recharge Credits 77500D: Internal recharge credit
4100 Telephone Charges-Various

Records payments for transmitting correspondence via telecommunication systems, such as telephone services, fax, and mobile communications

Services & Other Operating Expenses IT and Communications Services 53420D: Telecommunications
4110 Phone Services

Recharge from ETS/Comm Serve

Recharge Sales & Services Internal Recharge Debits 77000D: Internal recharge debit
4111 Two Way Radio Maintenance

Recharge from ETS/Comm Serve

Recharge Sales & Services Internal Recharge Debits 77000D: Internal recharge debit
4120 Local Calls

Recharge from ETS/Comm Serve

Recharge Sales & Services Internal Recharge Debits 77000D: Internal recharge debit
4125 Toll Calls Services & Other Operating Expenses IT and Communications Services 53420D: Telecommunications
4130 Phone One-Time Charges

Recharge from ETS/Comm Serve

Recharge Sales & Services Internal Recharge Debits 77000D: Internal recharge debit
4135 Other Phone Charges

Includes late charges, and surcharges

Recharge Sales & Services Internal Recharge Debits 77000D: Internal recharge debit
4140 Telecom Recharge Voice Mail

Recharge from ETS/Comm Serve

Recharge Sales & Services Internal Recharge Debits 77000D: Internal recharge debit
4145 Other Data Charges Services & Other Operating Expenses IT and Communications Services 53420D: Telecommunications
4150 Cellular Telephone Charges Services & Other Operating Expenses IT and Communications Services 83000000 53420D: Telecommunications
4155 Cable Television, Satellite TV Services & Other Operating Expenses IT and Communications Services 83000000 53420D: Telecommunications
4160 Telecom Recharge Technician Labor

Recharge from ETS/Comm Serve

Recharge Sales & Services Internal Recharge Debits 77000D: Internal recharge debit
4165 Telecom Recharge Materials

Recharge from ETS/Comm Serve

Recharge Sales & Services Internal Recharge Debits 77000D: Internal recharge debit
4170 Telecom Recharge Rentals

Recharge from ETS/Comm Serve

Recharge Sales & Services Internal Recharge Debits 77000D: Internal recharge debit
4180 Vendor Maintenance

Recharge from ETS/Comm Serve

Recharge Sales & Services Internal Recharge Debits 77000D: Internal recharge debit
4400 First Class Mail Supplies Office and Administrative Supplies 83000000 52220D: Office and administrative supplies
4440 Foreign Mail Supplies Office and Administrative Supplies 52220D: Office and administrative supplies
4450 Commercial Courier (Trackable)

FedEx, UPS, DHL, etc.

Supplies Office and Administrative Supplies 83000000 52220D: Office and administrative supplies
4490 Mail Services-Miscellaneous Supplies Office and Administrative Supplies 83000000 52220D: Office and administrative supplies
5000 Rental of Space-On Campus

Recharges for space or facilities on campus

Recharge Sales & Services Internal Recharge Debits 77000D: Internal recharge debit
5050 Rental of Space-Off Campus Over 12 Months (charges excluded from overhead)

Rental/lease of space for facilities off-campus over 12 months with approved GASB 87 lease agreement. These types of leases establish a Right Of use Asset (ROA).

Services & Other Operating Expenses Facilities construction, leasing, and maintenance services 53210D: Leases and rentals - building
5100 Rental of Space-Off Campus less than 12 Months (charges excluded from overhead)

Rental/lease of space for facilities off-campus less than 12 months. These are considered short-term leases per GASB 87.

Services & Other Operating Expenses Facilities construction, leasing, and maintenance services 80000000, 95000000 53210D: Leases and rentals - building
5150 Occasional Off-Campus Rentals

Occasional off-campus rentals for classrooms, conference rooms, booths off site. Not to be used for University locations. These are considered out of scope leases per GASB 87.

Services & Other Operating Expenses Facilities construction, leasing, and maintenance services 80000000 53210D: Leases and rentals - building
5200 Utility Services-FM Recharge Recharge Sales & Services Internal Recharge Debits 77000D: Internal recharge debit
5205 Utilities maintenance and repair

Records payments to external service providers for maintenance and upkeep of utilities delivery system (for example, steam tunnel maintenance).

Utilities Utilities 72000000 55000D: Utilities maintenance and repair
5210 Electricity-Utilities Purchase

Records the cost of Electricity paid to external providers

Utilities Utilities 83000000 55020D: Electricity
5220 Water-Util Purchase

Records the cost of Water paid to external suppliers

Utilities Utilities 83000000 55030D: Water and sewer
5230 Natural Gas-Utilities Purchase

Records the expense paid by UC for natural gas as part of the NGS program. The Department of General Services (DGS) is a State of California dept from which the University purchases all of its natural gas

Utilities Utilities 83000000 55010D: Natural gas
5260 Propane/Butane-Util Purchase Utilities Utilities 83000000 55040D: Utilities - Other
5270 Sewer

Records the cost of Sewer paid to external suppliers

Utilities Utilities 76000000, 83000000 55030D: Water and sewer
5272 Refuse Disposal

Includes waste removal, i.e. Marborg

Services & Other Operating Expenses Facilities construction, leasing, and maintenance services 76000000 53230D: Repairs & maintenance
5275 Hazardous Waste Disposal Services & Other Operating Expenses Facilities construction, leasing, and maintenance services 73000000, 76000000, 77000000 53230D: Repairs & maintenance
5300 Rental of Equipment- less than $5,000 per unit

Records leasing and rental fees paid on equipment from outside vendors.

Services & Other Operating Expenses Facilities construction, leasing, and maintenance services 80000000, 81000000 53220D: Leases and rentals - equipment
5500 Rental of Equip-Interdept

Recharges for equipment

Recharge Sales & Services Internal Recharge Debits 77000D: Internal recharge debit
6000 Publication Printing Costs Services & Other Operating Expenses Other Operating Expenses 45000000, 55000000, 82000000 53900D: Printing and reproduction services
6050 Printing and Reproduction Services

Outsourced printing and copying services, except for printing of publications - see object code 6000. Do not use for supplies - see 8015 for copy supplies, 6200/6210 for printed materials.

Services & Other Operating Expenses Other Operating Expenses 82000000 53900D: Printing and reproduction services
6200 Books & Printed Materials

Non-inventorial collections. Records the cost of printed materials for classroom use and other teaching aides, such as maps, models, and materials for demonstrations. Excludes research and lab supplies.

Supplies Printed Items and other Classroom Teaching Aides 55000000 52250D: Printed items and other classroom teaching aides
6210 Reprints

From academic journals/publishers.

Supplies Printed Items and other Classroom Teaching Aides 55000000 52250D: Printed items and other classroom teaching aides
7100 Repairs & Maintenance of Buildings & Building Systems

Records expenses for the repairs and maintenance of facilities and building systems, including related waste removal.

Services & Other Operating Expenses Facilities construction, leasing, and maintenance services 53230D: Repairs & maintenance
7125 Construction Related Contracts

FM administered contracts for architectural, engineering and construction services.

Services & Other Operating Expenses Facilities construction, leasing, and maintenance services 53230D: Repairs & maintenance
7150 Building Maintenance Recharge

Repairs, alterations and maintenance recharged through FM interdepartmental work orders.

Recharge Sales & Services Internal Recharge Debits 77000D: Internal recharge debit
7170 Pollution Remediation Cost Services & Other Operating Expenses Facilities construction, leasing, and maintenance services 53240D: Pollution remediation cost
7185 Computing/Cloud Services Services & Other Operating Expenses IT and Communications Services 53400D: Software maintenance & licenses
7210 Overhead Exempt Portion of Genomic Arrays Supplies Laboratory Supplies 52240D: Laboratory supplies
7213 Consultants and other Temporarily Contracted Staff

Records fees paid to management consultants and other temporarily contracted services.

Services & Other Operating Expenses Business, legal, and insurance services 70000000, 71000000, 72000000, 76000000, 77000000, 80000000, 81000000, 82000000, 83000000, 84000000, 86000000, 90000000, 91000000, 92000000, 93000000, 95000000 53010D: Consultants and other temporarily contracted staff
7214 Secure Document Management & Destruction

Shredding, Physical document or media storage

Services & Other Operating Expenses Business, legal, and insurance services 80000000 53010D: Consultants and other temporarily contracted staff
7215 Participant Support-General (Not Valid with Sub 3)

Payments to or on behalf of participants/trainees in connection with a sponsored project for items such as stipends (subsistence allowances), travel allowances, and registration fees in connection with meetings, conferences, symposia or training projects. If support is federally funded, participants cannot receive compensation, either directly or indirectly from other federal sources while participating in the project. Participant support costs must be separately identified in the budget and approved from the sponsoring agency. These charges are excluded from indirect cost if agency policy restricts assessment on participant costs. Guidance on the use of this code should be sought from departmental or Accounting personnel familiar with the particulars of the award in question. See financial aid section of object code listing for payments to UCSB students.

Services & Other Operating Expenses Meetings, Training, and Conferences 86000000, 90000000 53670D: Conferences and training
7216 Participant Support- Undergraduate UCSB students (typically on sub 5 & 7)

Non-financial aid subsistence allowance payments to undergraduates in connection with a sponsored project for the purpose of participating in a research experience program. Budgetary disclosure requirements in 7215 apply. Can be used with a 78xxxx account. This is processed through the Financial Aid office.

Financial Aid and Scholarships Financial Aid and Scholarships 51000D: Undergraduate aid and scholarships
7220 Memberships & Subscriptions-Federally Allowable

Cost of the institution's membership in business, technical, and professional organizations and cost of subscriptions to periodicals issued by these organizations. Must use 7720 for civic, community, social memberships.

Services & Other Operating Expenses Other Operating Expenses 94000000 52260D: Subscriptions and memberships - federally chargeable
7222 Sports Officials Fees Services & Other Operating Expenses Business, legal, and insurance services 53010D: Consultants and other temporarily contracted staff
7223 Payments to Human Subjects

Includes the cost of incentives to survey participants. Must be disclosed in the research protocol--copy attached to payment request.

Services & Other Operating Expenses Business, legal, and insurance services 90000000 53010D: Consultants and other temporarily contracted staff
7225 Permits/Taxes/Fees

Includes restocking fees

Services & Other Operating Expenses Business, legal, and insurance services 77000000, 92000000 53110D: Licenses and taxes (other than on income)
7226 Credit Card Fees Services & Other Operating Expenses Business, legal, and insurance services 53060D: Banking & investment manager fees
7227 Bank Fees

wire and bank draft fees

Services & Other Operating Expenses Business, legal, and insurance services 53060D: Banking & investment manager fees
7229 Employment Visas

Legal expenses, INS fees, and related expenses paid in connection with obtaining temporary or permanent residency status

Services & Other Operating Expenses Business, legal, and insurance services 80000000 53070D: Legal services
7230 Advertising-Federally Allowable

Media costs of advertising for (1) personnel recruitment, (2) procurement of goods or services, (3) disposal of scrap or surplus materials, or (4) purposes necessary to meet the requirements of a sponsored agreement. Must use 7730 for public relations, all other media expenses, promotional items.

Services & Other Operating Expenses Business, legal, and insurance services 82000000 53050D: Advertising - Federally chargeable
7240 Performance Fees & Royalty expense

Speakers, performers who do not meet the honoraria criteria. Royalty payments to performers.

Services & Other Operating Expenses Other Operating Expenses 90000000 53920D: Royalties
7250 Business meeting expense

Records business meeting including expenditures for meals or light refreshments and related services (e.g., labor charges, room rental, equipment rental, and similar expenditures) incurred in connection with meetings of employees to conduct official University business such as extended training sessions and business meetings

Services & Other Operating Expenses Meetings, Training, and Conferences 80000000, 90000000 53650D: Business meeting expense
7260 Repairs and Maintenance of Equipment

Records expenses related to the repairs and maintenance of equipment, and vehicles. Includes related waste removal and fleet upkeep costs such as fuel expense

Services & Other Operating Expenses Facilities construction, leasing, and maintenance services 72000000, 73000000, 77000000, 81000000 53230D: Repairs & maintenance
7275 Insurance Services & Other Operating Expenses Business, legal, and insurance services 84000000 53100D: Insurance - Other
7280 Services - Department Recharge

Charges from approved campus recharge units (local and systemwide).   Used with code 3900.

Recharge Sales & Services Internal Recharge Debits 77000D: Internal recharge debit
7282 Athletics Recharge-Marketing Recharge Sales & Services Internal Recharge Debits 77000D: Internal recharge debit
7283 Athletics Recharge-Game Management Recharge Sales & Services Internal Recharge Debits 77000D: Internal recharge debit
7284 Athletics Recharge-Gfund Raising Recharge Sales & Services Internal Recharge Debits 77000D: Internal recharge debit
7295 On-Campus Work-Study Surcharge

User department’s share of Financial Aid’s cost of administration.

Recharge Sales & Services Internal Recharge Debits 77000D: Internal recharge debit
7300 3rd Party Costs Excluded from Overhead

Subcontract (KK) expenditures to contracts or grants that are above the $25,000 limitation for inclusion in the indirect cost calculation. This object code excludes these expenditures from the "Modified Direct Cost Totals" to which the indirect cost rate is applied. The $25,000 limitation applies to each subcontract. A subcontract is limited to a single third party source and a single activity. Use 7305 for the initial $25,000 of expenditure.

Services & Other Operating Expenses Sub-contract Services 53310D: Expense in Excess of $25K on Sub-contract
7305 3rd Party Costs Included in Overhead

Subcontract (KK) expenditures of $25,000 or less with single third parties outside the University. Use 7300 for cumulative expenditures in excess of $25,000.

Services & Other Operating Expenses Sub-contract Services 53300D: First $25K of Sub-contract
7310 Fingerprinting & Background Checks

Including TB test services

Services & Other Operating Expenses Business, legal, and insurance services 92000000 53010D: Consultants and other temporarily contracted staff
7324 Recruiting Services Services & Other Operating Expenses Business, legal, and insurance services 53080D: Recruiting services
7327 Game Expenses 

Announcers, scorekeepers, all other expenses for games

Recharge Sales & Services Internal Recharge Debits 92000000 77000D: Internal recharge debit
7354 Outside Custodial Services

Custodial support services such as laundry, supply delivery services, window cleaning, other specialty cleaning not done by FM.

Services & Other Operating Expenses Facilities construction, leasing, and maintenance services 76000000 53230D: Repairs & maintenance
7360 Pest Control Services Services & Other Operating Expenses Facilities construction, leasing, and maintenance services 70000000, 72000000 53230D: Repairs & maintenance
7391 Water Treatment Services & Other Operating Expenses Facilities construction, leasing, and maintenance services 77000000, 83000000 53230D: Repairs & maintenance
7393 Grounds Services

Landscaping services, pond cleaning, bike path cleaning

Services & Other Operating Expenses Facilities construction, leasing, and maintenance services 70000000, 72000000 53230D: Repairs & maintenance
7394 Security Services

Alarm service, life safety, fire watch, security camera monitoring

Services & Other Operating Expenses Business, legal, and insurance services 72000000, 92000000 53010D: Consultants and other temporarily contracted staff
7395 Departmental Recharge Income Recharge Sales & Services Internal Recharge Credits 77500D: Internal recharge credit
7396 Environmental Testing Services

For testing water, soil, asbestos, lead, mold, etc…

Services & Other Operating Expenses Facilities construction, leasing, and maintenance services 77000000 53230D: Repairs & maintenance
7398 Bad Debt Expense

B&FS use only

Services & Other Operating Expenses Other Operating Expenses 53930D: Bad debt expense
7400 One MO Earn PD to Dep Dec Eml

One month's earnings paid to dependent of deceased employee

Employee Benefits Employee Benefits 50810D: Local (campus-specific) benefit programs
7450 Training Services & Employee Development

Non-IAP expenses; includes webinars. Records expenses for attending training activities

Services & Other Operating Expenses Meetings, Training, and Conferences 86000000 53670D: Conferences and training
7455 Extension Tuition Recharge Sales & Services Internal Recharge Debits 86000000 77000D: Internal recharge debit
7470 Non-employee gifts (Policy G-42) - Non-cash Student Prizes & Awards

Contract and grant funds may not be used to purchase gifts, unless such expenses are specifically authorized and only to the extent and for the purpose(s) so authorized

Services & Other Operating Expenses Entertainment and Gifts 53630D: Non-employee gifts
7471 Miscellaneous Stipends to non-UC students

Used for non UCSB students receiving non-service academic support.  Payments to a High school student getting lab research experience. Not used for visiting scholars.

Services & Other Operating Expenses Entertainment and Gifts 53630D: Non-employee gifts
7500 Payment of UCRS Benefits Employee Benefits Employee Benefits 50740D: Other Employee Benefits
7580 UCOP Assessment Fee Services & Other Operating Expenses Other Operating Expenses 75030D: UCOP assessment fee
7610 Computing & DP Services-Administration

Administration (includes system development, maintenance) for use by organized systems units - interdepartmental recharge only.

Recharge Sales & Services Internal Recharge Debits 77000D: Internal recharge debit
7710 Donations & Contributions-Non-employee gift (Policy G-42); Unallowable charges to Federal awards

Costs of donations, contributions and gifts, regardless of recipient. Examples include: purchase of flowers or gifts outside of an established employee morale program; purchase of raffle tickets or tickets to events, where the primary purpose is to benefit the selling organization; and contributions to business, technical or professional organizations beyond standard membership fees.

Services & Other Operating Expenses Entertainment and Gifts 92000000, 94000000 53630D: Non-employee gifts
7720 Memberships/Subs-Unallowable charges to Federal awards

Cost of membership in any civic or community organizations, country club, social or dining club or organization and the cost of any subscriptions to periodicals issued by these organizations. Also see 7220.

Services & Other Operating Expenses Other Operating Expenses 94000000 52270D: Subscriptions and memberships- federally unchargeable
7730 Advertising-Unallowable charges to Federal awards

Advertising Including Public Relations & Promotions: Media expenses for all advertising other than expenses identified under 7230. Also include costs of all promotional items and memorabilia, e.g. brochures, t-shirts, etc. Also see 7230.

Services & Other Operating Expenses Business, legal, and insurance services 82000000 53040D: Advertising - Federally unchargeable
7740 Medical Services & Patient Care Services & Other Operating Expenses Medical Services 53510D: Purchased medical services
7750 Social and Entertainment expense-Unallowable charges to Federal awards

Social Activities & Entertainment: Costs of alcoholic beverages and social or entertainment events including amusement, diversion, and social activities and any costs directly associated with such costs such as tickets to shows or sports events, meals, lodging, rentals, transportation, and gratuities. Also see 7250

Services & Other Operating Expenses Entertainment and Gifts 90000000 53640D: Social and entertainment expense
7751 Employee Non-Cash Awards & Other Gifts (Policy G-41)-Unallowable charges to Federal awards

Costs incurred under Business and Finance Bulletin G-41

Services & Other Operating Expenses Entertainment and Gifts 54000000, 84000000 53620D: Employee non-cash awards and other gifts
7755 Commencement & Convocation Costs-Unallowable charges to Federal awards

Expenses that are directly associated with commencement and convocation functions such as the costs for printing programs, receptions, etc. Costs often need entertainment processing, authorization by Purchase Orders, Catering Contracts, Personal Services Agreements, Rental Contracts, etc.

Services & Other Operating Expenses Entertainment and Gifts 90000000 53640D: Social and entertainment expense
7760 Scholarship Allowance Credit-Undergraduate Financial Aid and Scholarships Financial Aid and Scholarships 51000D: Undergraduate aid and scholarships
7769 Scholarship Allowance Credit-Graduate Financial Aid and Scholarships Financial Aid and Scholarships 51100D: Graduate aid and fellowship
7770 Undergraduate aid and scholarships

Stipends for undergraduate Scholarships & Fellowships - Cost of subsistence allowances paid under scholarships and fellowships. Includes the cost of scholarship and fellowship payments made to the recipient to cover such costs as tuition, fees, books and living expenses. Includes prizes and awards based on academic achievement and need. Use only with account 78xxxx. Does not include the cost of travel, workshops, conferences, honorarium and other costs associated with training and conference grants. Cannot be used for payroll payments to UCSB students. Salaries for UCSB students must be paid through payroll. This is processed through the Financial Aid office.

Financial Aid and Scholarships Financial Aid and Scholarships 51000D: Undergraduate aid and scholarships
7779 Graduate aid and scholarships

Records aid and fellowships paid to graduate academic and professional students. Cost of subsistence allowances paid under scholarships and fellowships. Includes the cost of scholarship and fellowship payments made to the recipient to cover such costs as tuition, fees, books and living expenses. Includes prizes and awards based on academic achievement and need. Use only with account 78xxxx. Does not include the cost of travel, workshops, conferences, honorarium and other costs associated with training and conference grants. Cannot be used for payroll payments to UCSB students. Salaries for UCSB students must be paid through payroll. This is processed through the Financial Aid office.

Financial Aid and Scholarships Financial Aid and Scholarships 51100D: Graduate aid and fellowship
7780 Legal Services -Unallowable charges to Federal awards

Attorney’s fees, cost of defense and prosecution of legal proceedings, claims, appeals, labor mediation, patent infringements and resulting settlements including gross proceeds paid to attorneys.

Services & Other Operating Expenses Business, legal, and insurance services 80000000 53070D: Legal services
7800 Nonoperating Expenses

B&FS use only

Other Nonoperating Expense Other Nonoperating Expense 58300D: Other Non-Operating Expenses
7900 Honoraria-Non UC Employee

Records payments to non-UC employees for activities including special lectures, concerts, participation in special workshops as a guest speaker or panelist, appraisal of articles submitted to the university press or academic publications, and other speaking engagements.

Services & Other Operating Expenses Meetings, Training, and Conferences 53660D: Honorarium payments
7925 Restoration Plan 415M Employee Benefits Employee Benefits 50740D: Other Employee Benefits
7930 General Liability Insurance

Used for System-wide mandated self-insurance charges. This expense is not allowed on contracts or grants.

Services & Other Operating Expenses Business, legal, and insurance services 53100D: Insurance - Other
7935 Automobile Insurance

Normally used for campus fleet. Only charge to grant if specifically allowed.

Services & Other Operating Expenses Business, legal, and insurance services 53100D: Insurance - Other
7950 Medical Malpractice Liability Services & Other Operating Expenses Business, legal, and insurance services 53090D: Insurance - Hospital and professional malpractice
8000 Supplies & Materials - Other Supplies Other Supplies 10000000, 11000000, 13000000, 14000000, 15000000, 22000000, 23000000, 24000000, 25000000, 26000000, 27000000, 30000000, 31000000, 32000000, 39000000, 40000000, 43000000, 44000000, 45000000, 46000000, 47000000, 48000000, 49000000, 50000000, 52000000, 54000000, 55000000, 60000000 52320D: Other non-medical supplies
8001 Raw Food-COS Campus Dining Purchases

Records purchase of food and beverages used in operations or for resale

Supplies Items for Resale 52200D: Food and beverage supplies
8002 Bookstore Cost of Goods

Records purchase of bookstore items for resale

Supplies Items for Resale 52210D: Bookstore items for resale
8003 Employee Wearing Apparel (non-laboratory)

Uniforms, footwear, protective clothing. Use 8040 for lab wear.

Supplies Other Supplies 52280D: Employee wearing apparel
8004 Bottled Drinking Water Supplies Office and Administrative Supplies 52220D: Office and administrative supplies
8006 Other Apparel (Non-Employee) Supplies Other Supplies 52320D: Other non-medical supplies
8010 Health and Medical Care Materials and Supplies Supplies Health Supplies 42000000 52050D: Other medical care materials and supplies
8015 Reproduction/Copy Supplies

In-house copier supply costs: toner, fuser, paper, etc. Use 6050 for printing from outside sources -- Typically Facilities & Administrative cost

Supplies Office and Administrative Supplies 14000000, 44000000, 45000000 52220D: Office and administrative supplies
8020 Laboratory Chemicals - Organic & Inorganic Supplies Laboratory Supplies 10000000, 12000000, 41000000 52240D: Laboratory supplies
8021 Chemicals-Recharged Recharge Sales & Services Internal Recharge Debits 77000D: Internal recharge debit
8040 Laboratory Supplies

Records costs of measuring and testing equipment, other lab supplies, and live plant material and supplies, including other protective wear; Use 8120 for Lab equipment less than $5K

Supplies Laboratory Supplies 27000000, 41000000 52240D: Laboratory supplies
8060 Lab Animals/Feed Supplies Laboratory Supplies 10000000 52240D: Laboratory supplies
8080 Educational TV/AV

Interdepartmental recharges from Instructional Resources

Recharge Sales & Services Internal Recharge Debits 83000000 77000D: Internal recharge debit
8085 Software licenses & maintenance

Records payments for purchasing, installing, and maintaining automatic or electronic data processing equipment, including the purchase of license agreements for computer software whose ownership is retained by a supplier. See 9235 for software >$5,000

Services & Other Operating Expenses IT and Communications Services 43000000 53400D: Software maintenance & licenses
8092 Elimination of capitalized supplies and materials

B&FS use only

Elimination of Capitalized Expenses Elimination of Capitalized Expenses 52400D: Elimination of capitalized supplies and materials
8100 Non-Inventorial Computers and Network Infrastructure- less than $5,000 per unit

Records payments for purchasing and maintaining computers, routers, cables, wireless access points, servers, switches, and backbones

Services & Other Operating Expenses IT and Communications Services 32000000, 43000000 53410D: Computers and network infrastructure
8105 Non-Inventorial Plant, Industrial, Grounds, Custodial and Household Equipment and Furniture- less than $5,000 per unit

Including Furniture, Kitchen, Custodial, and Housekeeping Equipment, Mowers and Landscaping Equipment, Engines, Pumps and Valves (non-scientific)

Supplies Physical Plant, Manufacturing, and Furnishing Materials 10000000, 20000000, 22000000, 23000000, 26000000, 27000000, 31000000, 40000000, 47000000, 48000000, 52000000, 56000000 52230D: Physical plant, manufacturing, and furnishing materials
8115 Non-Inventorial Motor Vehicles and Boats - less than $5,000 per unit' Supplies Physical Plant, Manufacturing, and Furnishing Materials 24000000, 25000000 52230D: Physical plant, manufacturing, and furnishing materials
8120 Non-Inventorial Scientific Equipment - less than $5,000 per unit Supplies Laboratory Supplies 31000000, 39000000, 41000000, 43000000 52240D: Laboratory supplies
8125 Non-Inventorial Medical Equipment - less than $5,000 per unit Supplies Health Supplies 42000000 52050D: Other medical care materials and supplies
8130 Non-Inventorial IT accessories and peripherals and Instructional Equipment - less than $5,000 per unit

Records costs of Printers, Copiers, Scanners, Projectors, Screens, Speakers, Receivers, and other Audio/Visual equipment

Services & Other Operating Expenses IT and Communications Services 43000000, 44000000, 45000000, 56000000 53430D: IT accessories and peripherals
8135 Other Non-Inventorial Equipment - less than $5,000 per unit

Including Art & Musical Instruments, Sports Equipment

Supplies Other Supplies 21000000, 22000000, 24000000, 30000000, 32000000, 39000000, 40000000, 46000000, 49000000, 54000000, 60000000 52310D: Other minor equipment
8140 Office Supplies

Typically Facilities & Administrative cost

Supplies Office and Administrative Supplies 44000000 52220D: Office and administrative supplies
8160 Cleaning Supplies Supplies Other Supplies 47000000 52290D: Cleaning supplies
8181 UCEN Sales Tax (for recharge sales) Supplies Items for Resale 52210D: Bookstore items for resale
8200 UCRP cash contributions Employee Benefits Employee Benefits 50500D: UCRP cash contributions
8570 Grad Student Health Insurance Employee Benefits Employee Benefits 50700D: Group health insurance
8590 Partial Fee Remission Employee Benefits Employee Benefits 50810D: Local (campus-specific) benefit programs
8610 UCRS - Phased Retirement Employee Benefits Employee Benefits 50500D: UCRP cash contributions
8640 Grad Student Partial Fee Rem Employee Benefits Employee Benefits 50810D: Local (campus-specific) benefit programs
8690 UCRP Supplement Assessment -Interest Employee Benefits Employee Benefits 50550D: UCRP Supplemental assessment - interest
8775 Term Ben-Benefits-Involuntary Employee Benefits Employee Benefits 50810D: Local (campus-specific) benefit programs
8855 Composite Benefits Rate (CBR) Employee Benefits Employee Benefits 50800D: Composite Benefit Rate (CBR) campus payment
8880 Accrued Benefits-Comp Absenc Employee Benefits Employee Benefits 50740D: Other Employee Benefits
8930 Leave Accrual Employee Benefits Employee Benefits 50820D: Benefits accrual
8931 Vacation Gross Reduction Employee Benefits Employee Benefits 50820D: Benefits accrual
8932 Vacation Benefit Reduction Employee Benefits Employee Benefits 50820D: Benefits accrual
8940 Benefit Accrual Employee Benefits Employee Benefits 50820D: Benefits accrual
8970 Tuition-Full Fee Remission Employee Benefits Employee Benefits 50810D: Local (campus-specific) benefit programs
8971 Non-Resident Supplemental Tuition Remission

Non-Resident Supplemental Tuition Remission

Employee Benefits Employee Benefits 50810D: Local (campus-specific) benefit programs
9100 Inventorial Computer Equipment - $5,000 and greater per unit

Including Servers and Networking Equipment

Equipment/Expenses to be Capitalized Equipment/Expenses to be Capitalized 32000000, 43000000 52590D: Capital expense - Equipment
9105 Inventorial Plant, Industrial, Grounds, Custodial and Household Equipment and Furniture- $5,000 and greater per unit

Including Furniture, Kitchen, Custodial, and Housekeeping Equipment, Mowers and Landscaping Equipment, Engines, Pumps and Valves (non-scientific)

Equipment/Expenses to be Capitalized Equipment/Expenses to be Capitalized 20000000, 23000000, 26000000, 27000000, 31000000, 40000000, 47000000, 48000000, 52000000, 56000000 52590D: Capital expense - Equipment
9115 Inventorial Motor Vehicles and Boats - $5,000 and greater per unit Equipment/Expenses to be Capitalized Equipment/Expenses to be Capitalized 24000000, 25000000 52590D: Capital expense - Equipment
9120 Inventorial Scientific Equipment - $5,000 and greater per unit Equipment/Expenses to be Capitalized Equipment/Expenses to be Capitalized 31000000, 40000000, 41000000 52590D: Capital expense - Equipment
9125 Inventorial Medical Equipment - $5,000 and greater per unit Equipment/Expenses to be Capitalized Equipment/Expenses to be Capitalized 42000000 52590D: Capital expense - Equipment
9130 Inventorial IT accessories and peripherals and Instructional Equipment - $5,000 and greater per unit

Records costs of Printers, Copiers, Scanners, Projectors, Screens, Speakers, Receivers, and other Audio/Visual equipment > $5,000

Equipment/Expenses to be Capitalized Equipment/Expenses to be Capitalized 44000000, 45000000, 56000000 52590D: Capital expense - Equipment
9135 Other Inventorial Equipment - $5,000 and greater per unit

Including Art & Musical Instruments, Sports Equipment

Equipment/Expenses to be Capitalized Equipment/Expenses to be Capitalized 21000000, 22000000, 24000000, 30000000, 32000000, 39000000, 40000000, 46000000, 49000000, 54000000, 60000000 52590D: Capital expense - Equipment
9140 Inventorial Livestock - $5,000 and greater per unit Equipment/Expenses to be Capitalized Equipment/Expenses to be Capitalized 10000000 52590D: Capital expense - Equipment
9200 Library - General Collections Equipment/Expenses to be Capitalized Equipment/Expenses to be Capitalized 55000000 52630D: Capital Expense - Libraries and collections
9210 Library - Rare Books & Materials Equipment/Expenses to be Capitalized Equipment/Expenses to be Capitalized 55000000 52640D: Capital expense - Special collections
9220 Special Collections Equipment/Expenses to be Capitalized Equipment/Expenses to be Capitalized 55000000 52640D: Capital expense - Special collections
9230 Software - More Than $5 Million

Software projects to be capitalized (5,000,000 and up)

Equipment/Expenses to be Capitalized Equipment/Expenses to be Capitalized 43000000 52600D: Capital expense - Software > $5M
9235 Software - Less Than $5 Million

Software projects to be capitalized (5,000 to 5,000,000) – see 8085

Equipment/Expenses to be Capitalized Equipment/Expenses to be Capitalized 43000000 52610D: Capital expense - Software ≤ $5M
9600 Fabrication Cost Recharge Debit Recharge Sales & Services Internal Recharge Debits 77000D: Internal recharge debit
9610 Fabrication Cost Equipment/Expenses to be Capitalized Equipment/Expenses to be Capitalized 13000000, 20000000, 21000000, 22000000, 23000000, 24000000, 26000000, 27000000, 30000000, 31000000, 32000000, 39000000, 40000000, 41000000, 42000000, 43000000, 45000000, 46000000, 54000000 52590D: Capital expense - Equipment
9981 Elimination of Capital Equipment

B&FS use only

Elimination of Capitalized Expenses Elimination of Capitalized Expenses 52590D: Capital expense - Equipment
9982 Elimination of Capital Expenses - Renewal & Repl

B&FS use only

Elimination of Capitalized Expenses Elimination of Capitalized Expenses 52590D: Capital expense - Equipment