All object codes are shown below. To filter your results, fill in one or more fields and click Apply.
Code Title Description Category Commodity Codes UCOP Object Code # UCOP Object Code Title
1000 Academic Wages 1000 - 1999 Payroll Expense Section 1000 Academic Wages
1100 Staff Wages 1000 - 1999 Payroll Expense Section 1100 Staff Wages
1115 Perquisite-Staff 1000 - 1999 Payroll Expense Section 1100 Staff Wages
1180 SRDP Award Funding 1000 - 1999 Payroll Expense Section 1180 IAP Award Funding
1200 Sabbatical Leave-In Residence 1000 - 1999 Payroll Expense Section 1200 Sabbatical Leave in Residence
1300 Sabbatical Leave-Not In Residence 1000 - 1999 Payroll Expense Section 1300 Sabbatical Leave Not in Residence
1620 Termination Benefits Expenses-Salaries & Wages-Involuntary 1000 - 1999 Payroll Expense Section 1620 Termination Benefits Expenses-Salaries & Wages-Involuntary
1700 Compens Earned But Not Paid 1000 - 1999 Payroll Expense Section 1700 Compens Earned But Not Paid
1940 Salary Accrual

BFS use only

1000 - 1999 Payroll Expense Section 1940 Salary Accrual
1950 Vacation Accrual

BFS use only

1000 - 1999 Payroll Expense Section 1950 Vacation Accrual
1980 Elimination of Capitalized Salaries & Wages

BFS use only

1000 - 1999 Payroll Expense Section 1980 Elimination of Capitalized Salaries & Wages
2000 Travel

Use for travel expenses not defined below (in Travel Expense OC Section)

2000 - 2999 Travel Expense Section 90000000 2000 Travel
2010 Travel – User Defined

Use 2000 for all travel, 2100 for conference and registration fees.

2000 - 2999 Travel Expense Section 90000000 2000 Travel
2011 Travel – User Defined

Use 2000 for all travel, 2100 for conference and registration fees.

2000 - 2999 Travel Expense Section 90000000 2000 Travel
2015 Travel – Participant Support

Must conform to Participant Support rules--see object code 7215 (charges excluded from overhead)

2000 - 2999 Travel Expense Section 90000000 2000 Travel
2024 Team Travel

Athletics

2000 - 2999 Travel Expense Section 90000000 2000 Travel
2031 Band/Cheer Travel

Athletics

2000 - 2999 Travel Expense Section 90000000 2000 Travel
2100 OM - Conference & Registration Fees

Includes fees for symposia, workshops, societal meetings, retreats

2000 - 2999 Travel Expense Section 90000000 2100 Travel- Conference Fees
2300 University Garage Charges

Transportation Services recharges only.

2000 - 2999 Travel Expense Section 3905 University Garage Charges
2700 Removal & Moving Expense

Also use for moving expenses covered by Purchase Order.

2000 - 2999 Travel Expense Section 90000000 2700 Removal & Moving Expense Reimbursmn
2900 Travel – User Defined

Use 2000 for all travel, 2100 for conference and registration fees.

2000 - 2999 Travel Expense Section 2000 Travel
2901 Travel – User Defined

Use 2000 for all travel, 2100 for conference and registration fees.

2000 - 2999 Travel Expense Section 90000000 2000 Travel
2902 Travel – User Defined

Use 2000 for all travel, 2100 for conference and registration fees.

2000 - 2999 Travel Expense Section 90000000 2000 Travel
2910 Travel – User Defined

Use 2000 for all travel, 2100 for conference and registration fees.

2000 - 2999 Travel Expense Section 90000000 2000 Travel
3000 Freight

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

3000 - 3999 Freight, Indirect Cost, Recharges Section 78000000 3000 Freight
3700 UNEX Admin Exp

University Extension administrative expense - indirect cost recharge

3000 - 3999 Freight, Indirect Cost, Recharges Section 3700 Univ Ext Administ Exp Indir Cost
3740 Campus Support 3000 - 3999 Freight, Indirect Cost, Recharges Section 3905 Recharges - Debit Transactions
3750 Technology Infrastructure Fee 3000 - 3999 Freight, Indirect Cost, Recharges Section 3905 Recharges - Debit Transactions
3800 Overhead-Contract & Grant

BFS use only

3000 - 3999 Freight, Indirect Cost, Recharges Section 3800 Indirect Cost Recovery
3850 Elimination Non-Reportable Expens

BFS use only

3000 - 3999 Freight, Indirect Cost, Recharges Section 3850 Elimination of Non-Reportable Expense
3900 Recharges

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

3000 - 3999 Freight, Indirect Cost, Recharges Section 3900 Recharges - Credit Transactions
3905 Recharges-Debit Transactions

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

3000 - 3999 Freight, Indirect Cost, Recharges Section 3905 Recharges - Debit Transactions
3910 Bank Fee Reimbursement/Wires

BFS use only

3000 - 3999 Freight, Indirect Cost, Recharges Section 3900 Recharges - Credit Transactions
3915 Special Handling Fees

BFS use only

3000 - 3999 Freight, Indirect Cost, Recharges Section 3900 Recharges - Credit Transactions
3920 West Campus Rental Reimburse 3000 - 3999 Freight, Indirect Cost, Recharges Section 3900 Recharges - Credit Transactions
3940 Campus Support Recharge 3000 - 3999 Freight, Indirect Cost, Recharges Section 3900 Recharges - Credit Transactions
3950 Tech Infrastructure Recharge 3000 - 3999 Freight, Indirect Cost, Recharges Section 3900 Recharges - Credit Transactions
3960 Campu Agency Recharge - Income 3000 - 3999 Freight, Indirect Cost, Recharges Section 3900 Recharges - Credit Transactions
3981 UCOP Assessment Credit

BFS use only

3000 - 3999 Freight, Indirect Cost, Recharges Section 3981 Recharges - UCOP Assessment Fee- Credit Transactions
3983 Athletics Recharge - Game Management 3000 - 3999 Freight, Indirect Cost, Recharges Section 3900 Recharges - Credit Transactions
4100 Telephone Charges-Various 4000 - 4999 Communication, Postage, Delivery Expenses Section 83000000 4100 Telephone & Telegraph & Teletype
4110 Phone Services 4000 - 4999 Communication, Postage, Delivery Expenses Section 83000000 4100 Telephone & Telegraph & Teletype
4111 Two Way Radio Maintenance 4000 - 4999 Communication, Postage, Delivery Expenses Section 83000000 4100 Telephone & Telegraph & Teletype
4120 Local Calls 4000 - 4999 Communication, Postage, Delivery Expenses Section 83000000 4100 Telephone & Telegraph & Teletype
4125 Toll Calls 4000 - 4999 Communication, Postage, Delivery Expenses Section 83000000 4100 Telephone & Telegraph & Teletype
4130 Phone One-Time Charges 4000 - 4999 Communication, Postage, Delivery Expenses Section 83000000 4100 Telephone & Telegraph & Teletype
4135 Other Phone Charges

Includes late charges, and surcharges

4000 - 4999 Communication, Postage, Delivery Expenses Section 83000000 4100 Telephone & Telegraph & Teletype
4140 Voice Mail 4000 - 4999 Communication, Postage, Delivery Expenses Section 83000000 4100 Telephone & Telegraph & Teletype
4145 Other Data Charges 4000 - 4999 Communication, Postage, Delivery Expenses Section 83000000 4100 Telephone & Telegraph & Teletype
4150 Cellular Telephone Charges 4000 - 4999 Communication, Postage, Delivery Expenses Section 83000000 4100 Telephone & Telegraph & Teletype
4155 Cable Television, Satellite TV 4000 - 4999 Communication, Postage, Delivery Expenses Section 83000000 4100 Telephone & Telegraph & Teletype
4160 Technician Labor 4000 - 4999 Communication, Postage, Delivery Expenses Section 4100 Telephone & Telegraph & Teletype
4165 Materials 4000 - 4999 Communication, Postage, Delivery Expenses Section 4100 Telephone & Telegraph & Teletype
4170 Rentals 4000 - 4999 Communication, Postage, Delivery Expenses Section 4100 Telephone & Telegraph & Teletype
4180 Vendor Maintenance 4000 - 4999 Communication, Postage, Delivery Expenses Section 4100 Telephone & Telegraph & Teletype
4400 First Class Mail 4000 - 4999 Communication, Postage, Delivery Expenses Section 4400 Postage, Mail, Incl. Commercial Mail Service
4440 Foreign Mail 4000 - 4999 Communication, Postage, Delivery Expenses Section 83000000 4400 Postage, Mail, Incl. Commercial Mail Service
4450 Commercial Courier (Trackable)

FedEx, UPS, DHL, etc.

4000 - 4999 Communication, Postage, Delivery Expenses Section 83000000 4400 Postage, Mail, Incl. Commercial Mail Service
4490 Mail Services-Misc 4000 - 4999 Communication, Postage, Delivery Expenses Section 83000000 4400 Postage, Mail, Incl. Commercial Mail Service
5000 Rental of Space- On Campus

Recharges for space or facilities on campus

5000 - 5999 Rents, Utilities Expense Section 5000 Rental Of Space Interdpt Recharge
5100 Rental of Space- On Campus(charges excluded from overhead)

Rental/lease of space for facilities off-campus. Does not apply to room rental for special events, conference/workshop rentals, cylinder rentals or hotel room rentals.  See 5150 and 5300

5000 - 5999 Rents, Utilities Expense Section 80000000, 95000000 5100 Rental Of Space Or Facility Other
5150 Rental for Events/Off Campus

Classroom rental, conference rooms, booths off site. When renting locations for university business off Campus. Not to be used for University locations.

5000 - 5999 Rents, Utilities Expense Section 80000000 5100 Rental Of Space Or Facility Other
5200 Utility Services - FM Recharge 5000 - 5999 Rents, Utilities Expense Section 5200 Utilities Services
5210 Electricity - Utilities Purchase 5000 - 5999 Rents, Utilities Expense Section 83000000 5210 Electricity
5220 Water & Sewer - Util Purchase 5000 - 5999 Rents, Utilities Expense Section 83000000 5220 Water & Sewer
5230 Natural Gas - Utilities Purchase 5000 - 5999 Rents, Utilities Expense Section 83000000 5230 Natural Gas
5250 Oil - Utilities Purchase 5000 - 5999 Rents, Utilities Expense Section 83000000 5250 Oil
5260 Propane/Butane - Util Purchase 5000 - 5999 Rents, Utilities Expense Section 83000000 5260 Propane/Butane
5270 Sewer 5000 - 5999 Rents, Utilities Expense Section 83000000 5220 Water & Sewer
5272 Refuse Disposal 5000 - 5999 Rents, Utilities Expense Section 76000000 5200 Utilities Services
5274 Recycling 5000 - 5999 Rents, Utilities Expense Section 5260 Propane/Butane
5275 Hazardous Waste Disposal 5000 - 5999 Rents, Utilities Expense Section 7200 Miscellaneous Services
5300 Rental of Equipment-Other

From outside vendors. No purchase option. See 5400, 8080

5000 - 5999 Rents, Utilities Expense Section 21000000, 41000000, 43000000, 80000000 5300 Rental Of Equipment Other
5301 User Defined - Equipment Rentals

Same as 5300. May be used to categorize costs of this type.

5000 - 5999 Rents, Utilities Expense Section 5300 Rental Of Equipment Other
5303 User Defined - Equipment Rentals

Same as 5300. May be used to categorize costs of this type.

5000 - 5999 Rents, Utilities Expense Section 48000000, 90000000 5300 Rental Of Equipment Other
5305 Rental of Copy Equipment 5000 - 5999 Rents, Utilities Expense Section 80000000 5300 Rental Of Equipment Other
5310 Lease w/ Purchase Option - Comput

Cancelable leases with purchase options

5000 - 5999 Rents, Utilities Expense Section 80000000 5300 Rental Of Equipment Other
5320 Software Rental/Site Licenses

For general campus use.

5000 - 5999 Rents, Utilities Expense Section 43000000 5300 Rental Of Equipment Other
5500 Rental of Equip - Interdept

On campus - interdepartmental recharge only.

5000 - 5999 Rents, Utilities Expense Section 5500 Rental Of Equipment Interdpt Rchg
5603 Capital Lease Other - Principal 5000 - 5999 Rents, Utilities Expense Section 5600 Payment Under Capital Lease Other
5604 Capital Lease Other - Interest 5000 - 5999 Rents, Utilities Expense Section 5600 Payment Under Capital Lease Other
6000 Printing of Publications 6000 - 6999 Printing, Reproduction 45000000, 55000000, 82000000 6000 Printing of Publications
6050 Reproduction and Photography

Use for outsourced services. Do not use for supplies, equipment. See 8015

6000 - 6999 Printing, Reproduction 82000000 6050 Reproduction and Photography
6100 Printing of Forms/Stationary/Business cards 6000 - 6999 Printing, Reproduction 82000000 6100 Printing of Forms. Stationary, etc
6200 Library Books & Library Materials

Non-inventorial collections.

6000 - 6999 Printing, Reproduction 55000000 6200 Library Materials (Non-inventorial)
6210 Library Reprints

From academic journals/publishers.

6000 - 6999 Printing, Reproduction 55000000 6200 Library Materials (Non-inventorial)
6300 Library Book Binding 6000 - 6999 Printing, Reproduction 6300 Library Materials Book Binding
7100 Repairs, Alterations & Maintenance

Service, maintenance, painting and repair of buildings and related equipment (not from recharge operation)

7000 - 7999  Services Expenditures Section (non-payroll) 42000000, 72000000 7100 Repairs, Alterations, & Maintenance
7125 Building Maintenance Recharge

FM administered contracts for architectural, engineering and construction services.

7000 - 7999  Services Expenditures Section (non-payroll) 7100 Repairs, Alterations, & Maintenance
7150 Building Maintenance Recharge

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

7000 - 7999  Services Expenditures Section (non-payroll) 7150 Building Maintenance (Dpt Recharge)
7170 Pollution Remediation Cost 7000 - 7999  Services Expenditures Section (non-payroll) 7170 Pollution Remediation Cost
7185 Software Support; IT Support; Web Support Services

Maintenance and support services; online platform services, including data storage services and hosting (including Dropbox)

7000 - 7999  Services Expenditures Section (non-payroll) 43000000, 46000000, 81000000 7100 Repairs, Alterations, & Maintenance
7190 Greenhouse Gas Cap & Tr Cost 7000 - 7999  Services Expenditures Section (non-payroll) 7190 Greenhouse Gas Cap-and-Trade Cost
7210 Overhead Exempt Portion of Genomic Arrays 7000 - 7999  Services Expenditures Section (non-payroll) 7210 OH- Exempt Portion Of Genomic Arrays
7213 Outside Purchased Services

Only use this object code if the service is not specifically defined elsewhere.

7000 - 7999  Services Expenditures Section (non-payroll) 21000000, 25000000, 44000000, 46000000, 50000000, 56000000, 60000000, 70000000, 71000000, 72000000, 76000000, 77000000, 80000000, 81000000, 82000000, 83000000, 86000000, 90000000, 91000000, 93000000, 95000000 7205 Outside Purchased Services
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. Use 7216 for payments to undergraduates.

7000 - 7999  Services Expenditures Section (non-payroll) 12000000, 41000000, 44000000, 60000000, 90000000 7770 Stipends: Scholarships & Fellowships
7216 Participant Support- Undergrad (Not Valid with Sub 3)

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 Aide office.

7000 - 7999  Services Expenditures Section (non-payroll) 7770 Stipends: Scholarships & Fellowships
7217 Participant Support- Facilitators (Not Valid with Sub 3)

Program support payments to voluntary participants, such as teachers, (charges excluded from overhead) providing peer group facilitation under sponsored projects. Budgetary disclosure requirements in 7215 apply.

7000 - 7999  Services Expenditures Section (non-payroll) 7205 Outside Purchased Services
7220 Memberships/subs; fed allow

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.

7000 - 7999  Services Expenditures Section (non-payroll) 94000000 7220 Membership & Subscrip: Fed Chargeable
7222 Sport's officials fee 7000 - 7999  Services Expenditures Section (non-payroll) 90000000 7205 Outside Purchased Services
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.

7000 - 7999  Services Expenditures Section (non-payroll) 90000000 7205 Outside Purchased Services
7224 Temporary Services

e.g. Apple One

7000 - 7999  Services Expenditures Section (non-payroll) 80000000 7205 Outside Purchased Services
7225 Permits/Taxes/Fees

Includes restocking fees

7000 - 7999  Services Expenditures Section (non-payroll) 92000000 7205 Outside Purchased Services
7226 Credit Card Fees 7000 - 7999  Services Expenditures Section (non-payroll) 7205 Outside Purchased Services
7227 Bank Fees

Wire and bank draft fees

7000 - 7999  Services Expenditures Section (non-payroll) 7205 Outside Purchased Services
7229 Employment Visas

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

7000 - 7999  Services Expenditures Section (non-payroll) 80000000 7205 Outside Purchased Services
7230 Advertising; Federally Charged

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.

7000 - 7999  Services Expenditures Section (non-payroll) 82000000 7230 Advertising: Federally Chargeable
7235 Consultants 7000 - 7999  Services Expenditures Section (non-payroll) 46000000, 72000000, 80000000, 81000000, 82000000, 86000000 7205 Outside Purchased Services
7240 Performance Fees

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

7000 - 7999  Services Expenditures Section (non-payroll) 90000000 7240 Royalties
7250 Food-business meet/conferences

Food and beverage costs of University business meetings or conferences held primarily for the dissemination of technical information or of an administrative nature. NOT used for entertainment and social activity expenses. Must use 7750 for alcohol, social activities, entertainment.

7000 - 7999  Services Expenditures Section (non-payroll) 90000000 7250 Food & Beverages for Bus Meetings/Conf
7255 Conference-credit card charges 7000 - 7999  Services Expenditures Section (non-payroll) 84000000 7250 Food & Beverages for Bus Meetings/Conf
7260 Service of Equipment

Service, maintenance and repair of office equipment, computers. Maintenance agreements for such.

7000 - 7999  Services Expenditures Section (non-payroll) 41000000, 43000000, 45000000, 46000000, 72000000, 73000000, 77000000, 81000000 7100 Repairs, Alterations, & Maintenance
7270 Depreciation

BFS use only

7000 - 7999  Services Expenditures Section (non-payroll) 7205 Outside Purchased Services
7275 Insurance 7000 - 7999  Services Expenditures Section (non-payroll) 84000000 7950 Other Insurance
7280 Services - Department Recharge

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

7000 - 7999  Services Expenditures Section (non-payroll) 3905 Recharges - Debit Transactions
7281 Special Handling Fees

BFS use only

7000 - 7999  Services Expenditures Section (non-payroll) 7205 Outside Purchased Services
7282 Athletics Recharge-Marketing 7000 - 7999  Services Expenditures Section (non-payroll) 3905 Recharges - Debit Transactions
7283 Athletics Recharge-Game Manage 7000 - 7999  Services Expenditures Section (non-payroll) 3905 Recharges - Debit Transactions
7284 Athletics Recharge-Gfund Raising 7000 - 7999  Services Expenditures Section (non-payroll) 3905 Recharges - Debit Transactions
7295 On-Campus Work-Study Surcharge

User department's share of Financial Aid's cost of administration. SURCHARGE

7000 - 7999  Services Expenditures Section (non-payroll) 7205 Outside Purchased Services
7299 Administrative Overhead

BFS use only

7000 - 7999  Services Expenditures Section (non-payroll) 3905 Recharges - Debit Transactions
72xx OM - Uniform / Protective Clothing Services

OM - Rental / cleaning of uniforms and protective clothing (lab coats, safety clothing, etc).

7000 - 7999  Services Expenditures Section (non-payroll) 7205 Outside Purchased Services
7300 3rd Party Costs Excld From OH

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.

7000 - 7999  Services Expenditures Section (non-payroll) 86000000 7300 Exp In Excess of 25K on Subcontract
7305 3rd Party Costs Incld in OHead

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.

7000 - 7999  Services Expenditures Section (non-payroll) 86000000 7270 First $25k of Subaward
7310 Fingerprinting & Background Checks

Includes TB test services

7000 - 7999  Services Expenditures Section (non-payroll) 92000000 7300
7315 Hippa Expenses - PA & Rec Only 7000 - 7999  Services Expenditures Section (non-payroll) 84000000 7205 Outside Purchased Services
7327 Game Expenses

Announcers, scorekeepers, all other expenses for games

7000 - 7999  Services Expenditures Section (non-payroll) 92000000 3905 Recharges - Debit Transactions
7350 User-Defined Services 7000 - 7999  Services Expenditures Section (non-payroll) 7205 Outside Purchased Services
7351 User-Defined Services 7000 - 7999  Services Expenditures Section (non-payroll) 70000000 7205 Outside Purchased Services
7352 Training Services 7000 - 7999  Services Expenditures Section (non-payroll) 86000000 7205 Outside Purchased Services
7354 Outside Custodial Services

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

7000 - 7999  Services Expenditures Section (non-payroll) 76000000 7205 Outside Purchased Services
7356 Tree Trimming 7000 - 7999  Services Expenditures Section (non-payroll) 76000000 7205 Outside Purchased Services
7359 User-Defined Services 7000 - 7999  Services Expenditures Section (non-payroll) 70000000 7205 Outside Purchased Services
7360 Pest Control 7000 - 7999  Services Expenditures Section (non-payroll) 72000000 7205 Outside Purchased Services
7364 User-Defined Services 7000 - 7999  Services Expenditures Section (non-payroll)
7371 User-Defined Services 7000 - 7999  Services Expenditures Section (non-payroll) 7205 Outside Purchased Services
7383-7390 User-Defined Services 7000 - 7999  Services Expenditures Section (non-payroll) 91000000 7205 Outside Purchased Services
7391 Water Treatment 7000 - 7999  Services Expenditures Section (non-payroll) 83000000 7205 Outside Purchased Services
7393 Ground Services

Landscaping services, pond cleaning, bike path cleaning (for tree trimming, see 7356)

7000 - 7999  Services Expenditures Section (non-payroll) 7205 Outside Purchased Services
7394 Security Services Alarm service, life safety, fire watch. 7000 - 7999  Services Expenditures Section (non-payroll) 7205 Outside Purchased Services
7395 Departmental Recharge Income 7000 - 7999  Services Expenditures Section (non-payroll) 3900 Recharges - Credit Transactions
7396 Environmental Testing Services For testing water, soil, asbestos, lead, mold, etc. 7000 - 7999  Services Expenditures Section (non-payroll) 7205 Outside Purchased Services
7397 Uniform / Protective Clothing Services Rental / cleaning of uniforms and protective clothing (lab coats, safety clothing, etc.) 7000 - 7999  Services Expenditures Section (non-payroll) 7205 Outside Purchased Services
7400 One MO Earn PD to Dep Dec Eml

One month's earnings paid to dependent of deceased employee

7000 - 7999  Services Expenditures Section (non-payroll) 7400 Equiv Of Month Earnings PD to DPNDT
7450 Employee Development

Non-IAP expenses; includes webinars

7000 - 7999  Services Expenditures Section (non-payroll) 7205 Outside Purchased Services
7455 Extension Tuition 7000 - 7999  Services Expenditures Section (non-payroll) 7205 Outside Purchased Services
7460 SRDP Development Award

SRDP--Staff Recognition & Development Program

7000 - 7999  Services Expenditures Section (non-payroll) 7205 Outside Purchased Services
7465 SRDP Development Award Funding

SRDP--Staff Recognition & Development Program

7000 - 7999  Services Expenditures Section (non-payroll) 7205 Outside Purchased Services
7470 Student Prizes/Awards

Cash awards and prizes for past academic performance. Amounts are tax reportable. If budgeted to account 78xxxx, use 7770

7000 - 7999  Services Expenditures Section (non-payroll) 7205 Outside Purchased Services
7471 Miscellaneous Stipends

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

7000 - 7999  Services Expenditures Section (non-payroll) 7770 Stipends: Scholarships & Fellowships
7500 Payment of UCRS Benefits 7000 - 7999  Services Expenditures Section (non-payroll) 7500 Payment of UCRS Benefits
7580 UCOP Assessment Fee 7000 - 7999  Services Expenditures Section (non-payroll) 7580 UCOP Assessment Fee
7610 Computing & DP Services-Admin

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

7000 - 7999  Services Expenditures Section (non-payroll) 7610 Computing and DP Serv Adminst
7620 Computing & DP Services-Acad

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

7000 - 7999  Services Expenditures Section (non-payroll) 7620 Computing and DP Serv Academic
7700 Fines and Penalties

Costs of all fines, penalties, interest, disallowances, settlements or legal Unallowable charges to federal awards judgments against the University resulting from violations of federal, state, local, or foreign laws and regulations.

7000 - 7999  Services Expenditures Section (non-payroll) 92000000 7700 Fines & Penalties
7710 Donations and Contributions

Costs of donations, contributions and gifts, regardless of recipient. Examples Unallowable charges to federal awards 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.

7000 - 7999  Services Expenditures Section (non-payroll) 92000000, 94000000 7710 Donations & Contributions
7720 Memberships/Subs;Fed Unallow

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

7000 - 7999  Services Expenditures Section (non-payroll) 46000000, 94000000 7720 Membership & Subscrip: Fed Unchargeable
7730 Advertising; Fed Unchargeable

Advertising Including Public Relations & Promotions: Media expenses for all Unallowable charges to federal awards 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.

7000 - 7999  Services Expenditures Section (non-payroll) 82000000 7730 Advertising: Federally Unchargeable
7740 Patient Care (Medical/Health)

Payments to physicians, physicians' corporations, or other suppliers of health payments) and medical services. Includes costs incurred by academic departments and Unallowable charges to federal award, organized research units for charges or recharges made by any hospital or clinic, including University affiliated hospitals and clinics. Amounts paid to healthcare providers/entities are tax reportable.

7000 - 7999  Services Expenditures Section (non-payroll) 85000000 7740 Patient Care
7750 Social Activity- Entertainment

Social Activities & Entertainment: Costs of alcoholic beverages and social or Unallowable charges to federal awards 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

7000 - 7999  Services Expenditures Section (non-payroll) 90000000 7750 Social Activities & Entertainment
7751 Non-Cash Awards-Gifts

Costs incurred under Business and Finance Bulletins G-41 and G-42 Unallowable charges to federal awards

7000 - 7999  Services Expenditures Section (non-payroll) 54000000 7750 Social Activities & Entertainment
7755 Commencement & Convocatn

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

7000 - 7999  Services Expenditures Section (non-payroll) 90000000 7750 Social Activities & Entertainment
7757 University House Entertainment 7000 - 7999  Services Expenditures Section (non-payroll) 90000000 7750 Social Activities & Entertainment
7760 Scholarship Allowance Credit 7000 - 7999  Services Expenditures Section (non-payroll) 7760 Scholarship Allowance
7770 Stipend:Scholarship/Fellowship

Stipends for 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. Must be budgeted to account 78xcxxx. Amounts are not tax reportable, but may be taxable to the recipient. 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.

7000 - 7999  Services Expenditures Section (non-payroll) 7770 Scholarships & Fellowships
7780 Cost Legal Proceedings

Attorney's fees, cost of defense and prosecution of legal proceedings, claims, Unallowable charges to federal awards appeals, labor mediation, patent infringements and resulting settlements including gross proceeds paid to attorneys. Amounts paid to attorneys/legal corporations are tax reportable.

7000 - 7999  Services Expenditures Section (non-payroll) 80000000 7780 Cost of Legal Proceedings
7800 Nonoperating Expense

ACCOUNTING USE ONLY

7000 - 7999  Services Expenditures Section (non-payroll) 7800 7800 Other Nonoperating Expense
7900 Honoraria-Non Uc Employee

Payments granted in recognition of a special services or distinguished achievements for which custom or propriety forbids any fixed business price to be set. Generally, honoraria are paid to persons of scholarly or professional standing in conjunction with an academic activity.

7000 - 7999  Services Expenditures Section (non-payroll) 7900 Honoraria (Other Than UC Employee)
7925 Restoration Plan 415M 7000 - 7999  Services Expenditures Section (non-payroll) 7920 415M Restoration Plan Contribution
7930 General Liability Insurance

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

7000 - 7999  Services Expenditures Section (non-payroll) 7930 General Liability Insurance
7935 Automobile Insurance

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

7000 - 7999  Services Expenditures Section (non-payroll) 7930 General Liability Insurance
7950 Medical Malpractice Liability 7000 - 7999  Services Expenditures Section (non-payroll) 7910 Medical Malpractice Insurance
8000 Supplies & Materials - Other

Only use this object code if the service is not specifically defined elsewhere.

8000 - 8199 Supplies, Materials 10000000, 11000000, 13000000, 14000000, 15000000, 22000000, 23000000, 24000000, 25000000, 26000000, 27000000, 30000000, 31000000, 32000000, 39000000 8000 Supplies & Materials
8003 Uniforms/Protective Clothing 8000 - 8199 Supplies, Materials 5300000 8000 Supplies & Materials
8004 Bottled Drinking Water for HDAE also Raw Food 8000 Supplies & Materials
8007 Training & Development & Promotional Materials 8000 - 8199 Supplies, Materials 8000 Supplies & Materials
8010 Medical Supplies 8000 - 8199 Supplies, Materials 8010 Medical Supplies
8011 Health Advocate Prgm Supplies 8000 - 8199 Supplies, Materials 42000000 8010 Medical Supplies
8015 Reproduction/Copy Supplies

In-house copier supply costs: toner, fuser, paper, etc. Use 6050 & 6100 for printing from outside sources -- Typically Facilities & Administrative cost

8000 - 8199 Supplies, Materials 42000000 8000 Supplies & Materials
8020 Chemicals-Organic & Inorganic 8000 - 8199 Supplies, Materials 10000000, 12000000, 41000000 8020 Chemicals Organic & Inorganic
8021 Chemicals-Recharged 3905 Recharges - Debit Transactions
8030 Lab Glass/Ceramics 8000 - 8199 Supplies, Materials 41000000 8030 Lab Glass/Ceramics
8040 Lab Instruments & Supplies 8000 - 8199 Supplies, Materials 27000000, 41000000, 46000000 8040 Lab Instruments & Supplies
8050 Fertilizers & Pesticides 8000 - 8199 Supplies, Materials 10000000 8050 Fertilizers & Pesticides
8060 Lab Animals/Feed 8000 - 8199 Supplies, Materials 10000000 8060 Lab Animals/Feed
8075 Research Office Supplies

Typically Facilities & Administrative cost

8000 - 8199 Supplies, Materials 44000000 8070 General Office Supplies
8080 Educational TV/AV

Interdepartmental recharges from Instructional Resources

8000 - 8199 Supplies, Materials 83000000, 83150000 8080 Educational TV/AV Service
8085 Computer Software

Software expenses (<5,000) -- see 9235

8000 - 8199 Supplies, Materials 43000000 8080 Educational TV/AV Service
8090-91 User Defined - Supplies

Same as 8000. May be used to categorize costs of this type.

8000 - 8199 Supplies, Materials 8000 Supplies & Materials
8092 Elimination-Other-R&R

BFS use only.

8000 - 8199 Supplies, Materials 8092 Elimination- Salaries & Wages- R &R
8093-95 User Defined - Supplies Same as 8000. May be used to categorize costs of this type. 8000 - 8199 Supplies, Materials 8000 Supplies & Materials
8100 Non-Inventorial Computer Equipment - less than $5,000 per unit Non-Inventorial Computer Equipment - less than $5,000 per unit 8000 - 8199 Supplies, Materials 43000000 8000 Supplies & Materials
8105 Non-Inventorial Grounds and Household Equipment & Furniture - less than $5,000 per unit Including Kitchen and Housekeeping Equipment, Non-Office Furniture, Mowers and Landscaping Equipment 8000 - 8199 Supplies, Materials 47000000; 48000000; 52000000; 56000000 8000 Supplies & Materials
8110 Non-Inventorial Industrial Tools & Machinery and Plant Equipment - less than $5,000 per unit Including Engines, Pumps and Valves (Non-Scientific) 8000 - 8199 Supplies, Materials 20000000; 22000000; 23000000; 26000000; 27000000; 31000000 8000 Supplies & Materials
8115 Non-Inventorial Motor Vehicles and Boats - less than $5,000 per unit' 8000 - 8199 Supplies, Materials 25000000 8000 Supplies & Materials
8120 Non-Inventorial Scientific Equipment - less than $5,000 per unit

Equipment $5,000 and over: use 9000, 9900, etc.

8000 - 8199 Supplies, Materials 41000000 8000 Supplies & Materials
8125 Non-Inventorial Medical Equipment - less than $5,000 per unit 8000 - 8199 Supplies, Materials 42000000 8000 Supplies & Materials
8130 Non-Inventorial Office Equipment & Furniture and Instructional Equipment - less than $5,000 per unit

Including Copiers, Printers and Office Furniture, Telecommunications and Radios

8000 - 8199 Supplies, Materials 44000000; 45000000; 56000000 8000 Supplies & Materials
8135 Non-Inventorial Equipment: Other - less than $5,000 per unit Including Art & Musical Instruments, Building Systems,Sports Equipment 8000 - 8199 Supplies, Materials 24000000; 30000000; 39000000; 40000000; 46000000; 49000000; 54000000; 60000000 8000 Supplies & Materials
8140 Office Supplies

Typically Facilities & Administrative cost

8000 - 8199 Supplies, Materials 44000000 8000 Supplies & Materials
8145-98 User Defined-Supplies

Same as 8000. May be used to categorize costs of this type.

8000 - 8199 Supplies, Materials 30000000, 39000000 8000 Supplies & Materials
8231 OE-Employer UC OPEB Contrib 8200 - 8999 Retirement, Employee Benefits 8231 Employer UC Retiree Health Benefit Contribution-UC
8250 Special Regents' Contribution to UCRS 8200 - 8999 Retirement, Employee Benefits 8600 Employer UCRP Contribution-UC
8300 Social Security Regents Contr 8200 - 8999 Retirement, Employee Benefits 8300 OASDI
8310 Medicare 8200 - 8999 Retirement, Employee Benefits 8310 Medicare
8500 Worker Compensation Insurance 8200 - 8999 Retirement, Employee Benefits 8500 Workers Compensation
8520 Unemployment Insurance 8200 - 8999 Retirement, Employee Benefits 8520 Unemployment Insurance
8530 Employee Support Program 8200 - 8999 Retirement, Employee Benefits 8530 Employee Support Programs
8540 Core Medical Insurance 8200 - 8999 Retirement, Employee Benefits 8540 Health Insurance Sec. 89
8560 Core Life Insurance 8200 - 8999 Retirement, Employee Benefits 8560 Life Insurance Sec. 89
8570 Grad Student Health Insurance 8200 - 8999 Retirement, Employee Benefits 8570 Graduate Student Health Insurance
8590 Partial Fee Remission 8200 - 8999 Retirement, Employee Benefits 8590 Graduate Student Fee Remission
8600 UCRS - Regents Contribution 8200 - 8999 Retirement, Employee Benefits 8600 Employer UCRP Contribution-UC
8610 UCRS- Phased Retirement 8200 - 8999 Retirement, Employee Benefits 8610 UCRS Regents Contrib Phased Retrm
8630 UCRP Supplement Assessment-Principal 8200 - 8999 Retirement, Employee Benefits 8630 UCRP Supplemental Assessment-Principal
8640 Grad Student Partial Fee Rem 8200 - 8999 Retirement, Employee Benefits 8640 Graduate Student Partial Fee Remission
8650 Faculty Summer Salary 8200 - 8999 Retirement, Employee Benefits 8650 UCRS Regents Contrib. Summer Salaries
8660 Senior Management Supplement 8200 - 8999 Retirement, Employee Benefits 8660 Senior Management Supplement
8690 UCRP Supplement Assessment-Interest 8200 - 8999 Retirement, Employee Benefits 8690 UCRP Supplemental Assessment-Interest
8710 Dental Insurance - PSBP 8200 - 8999 Retirement, Employee Benefits 8710 Dental Insurance-PSBP
8720 Health Insurance - PSBP 8200 - 8999 Retirement, Employee Benefits 8720 Health Insurance-PSBP
8730 Vision Insurance - PSBP 8200 - 8999 Retirement, Employee Benefits 8730 Vision Insurance-PSBP
8740 Disability Insurance - PSBP 8200 - 8999 Retirement, Employee Benefits 8740 Disability Insurance-PSBP
8750 Life Insurance - PSBP 8200 - 8999 Retirement, Employee Benefits 8750 Life Insurance-PSBP
8760 Broker Fees - PSBP 8200 - 8999 Retirement, Employee Benefits 8760 Broker Fees-PSBP
8775 Term Ben-Benefits-Involuntary 8200 - 8999 Retirement, Employee Benefits 8775 Involuntary Termination Benefits
8800 Non-Industrial Disability Cont 8200 - 8999 Retirement, Employee Benefits 8800 Non-Industrial Disability Insurance Premium
8830 Vision Insurance Contribution 8200 - 8999 Retirement, Employee Benefits 8330 Vision Care Contribution
8855 Composite Benfits Rate (CBR) 8200 - 8999 Retirement, Employee Benefits 8850 Composite Benefit Rate
8880 Accrued Benefits-Comp Absenc 8200 - 8999 Retirement, Employee Benefits 8880 Accrued Benefits- Comp Abs - Other
8900 Regents Health Insurance Contribution 8200 - 8999 Retirement, Employee Benefits 8900 Health Insurance
8910 Employee Benefit Cost Transfer 8200 - 8999 Retirement, Employee Benefits 8910 Employee Benefit Costs Transfers
8930 Leave Accrual 8200 - 8999 Retirement, Employee Benefits 8930 Benefit Accrual
8931 Vacation Gross Reduction 8200 - 8999 Retirement, Employee Benefits 8940 Benefit Accrual
8932 Vacation Benefit Reduction 8200 - 8999 Retirement, Employee Benefits 8940 Benefit Accrual
8940 Benefit Accrual 8200 - 8999 Retirement, Employee Benefits 8940 Benefit Accrual
8950 Dental Insurance 8200 - 8999 Retirement, Employee Benefits 8950 Employers Dental Plan Contribution
8955 Srdp Benefit Funding

SRDP--Staff Recognition & Development Program

8200 - 8999 Retirement, Employee Benefits 8955 Incentive Award Program Benefit Funding
8970 Tuition-Full Fee Remission 8200 - 8999 Retirement, Employee Benefits 8970 Graduate Student Tuition Remission (RA)
8971 Non-Resident Supplemental Tuition Remission Non-Resident Supplemental Tuition Remission 8200 - 8999 Retirement, Employee Benefits 8970 Graduate Student Tuition Remission (RA)
8980 Special Life Ins Contribution 8200 - 8999 Retirement, Employee Benefits 8980 Special Life Insurance Contribution
8995 OR-Benefits Admin Assessment 8200 - 8999 Retirement, Employee Benefits 8995 Benefits Administration Assessment
9100 Inventorial Computer Equipment - $5,000 and greater per unit Including Servers and Networking Equipment 9000 - 9999 Equipment, Other Inventorial Items (Including Freight On Such Items) 43000000 9000 Inventorial Equipment
9105 Inventorial Grounds and Household Equipment & Furniture - $5,000 and greater per unit Including Kitchen and Housekeeping Equipment, Non-Office Furniture, Mowers and Landscaping Equipment 9000 - 9999 Equipment, Other Inventorial Items (Including Freight On Such Items) 47000000; 48000000; 52000000; 56000000 9000 Inventorial Equipment
9110 Inventorial Industrial Tools & Machinery and Plant Equipment - $5,000 and greater per unit Including Engines, Pumps and Valves (Non-Scientific) 9000 - 9999 Equipment, Other Inventorial Items (Including Freight On Such Items) 20000000; 22000000; 23000000; 26000000; 27000000; 31000000 9000 Inventorial Equipment
9115 Inventorial Motor Vehicles and Boats - $5,000 and greater per unit 9000 - 9999 Equipment, Other Inventorial Items (Including Freight On Such Items) 25000000 9000 Inventorial Equipment
9120 Inventorial Scientific Equipment - $5,000 and greater per unit 9000 - 9999 Equipment, Other Inventorial Items (Including Freight On Such Items) 41000000 9000 Inventorial Equipment
9125 Inventorial Medical Equipment - $5,000 and greater per unit 9000 - 9999 Equipment, Other Inventorial Items (Including Freight On Such Items) 42000000 9000 Inventorial Equipment
9130 Inventorial Office Equipment & Furniture and Instructional Equipment - $5,000 and greater per unit Including Copiers, Printers and Office Furniture, Telecommunications and Radios 9000 - 9999 Equipment, Other Inventorial Items (Including Freight On Such Items) 44000000; 45000000; 56000000 9000 Inventorial Equipment
9135 Inventorial Equipment: Other - $5,000 and greater per unit Including Art & Musical Instruments, Building Systems, Sports Equipment 9000 - 9999 Equipment, Other Inventorial Items (Including Freight On Such Items) 24000000; 30000000; 39000000; 40000000; 46000000; 49000000; 54000000; 60000000 9000 Inventorial Equipment
9200 Library-General Collections 9000 - 9999 Equipment, Other Inventorial Items (Including Freight On Such Items) 55000000 9200 Lib Books & Lib Materials to be Capitalized
9210 Library-Rare Books&Materials 9000 - 9999 Equipment, Other Inventorial Items (Including Freight On Such Items) 55000000 9210 Lib Rare Books & Rare Book Coll to be Capitalized
9220 Special Collections 9000 - 9999 Equipment, Other Inventorial Items (Including Freight On Such Items) 55000000 9220 Special Collections (Excl. Lib) to be Capitalized
9230 Software-More Than $5 Million

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

9000 - 9999 Equipment, Other Inventorial Items (Including Freight On Such Items) 43000000 9230 Software Projects to be Capitalized >$5M
9235 Software-Less Than $5 Million

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

9000 - 9999 Equipment, Other Inventorial Items (Including Freight On Such Items) 43000000 9300 Software Projects to be Capitalized ≤$5M
9300 Trade-In Allowance Toward Purchase of New Equipment

For old equipment (credit)

9000 - 9999 Equipment, Other Inventorial Items (Including Freight On Such Items) 41000000 9300 Trade - In allow For Used Equipment
9610 Fabrication Cost

Materials, Supplies, & Equipment Incorporated into In-House Fabrication of Equipment - If labor and material costs cannot be separated use 9600.

9000 - 9999 Equipment, Other Inventorial Items (Including Freight On Such Items) 13000000, 14000000, 20000000, 21000000, 22000000, 23000000, 24000000, 26000000, 27000000, 30000000, 31000000, 32000000, 39000000, 40000000, 41000000, 42000000, 43000000, 44000000, 45000000, 46000000, 47000000, 48000000, 56000000, 60000000, 78000000 9600 Fabrication Components or Supplies
9700 Buildings & Structures 9000 - 9999 Equipment, Other Inventorial Items (Including Freight On Such Items) 9700 Buildings & Structures to be Capitalized
9740 General Improvements 9000 - 9999 Equipment, Other Inventorial Items (Including Freight On Such Items) 9740 General Improvement to be Capitalized
9750 Infrastructure Assets 9000 - 9999 Equipment, Other Inventorial Items (Including Freight On Such Items) 9750 Infrastructure Assets to be Capitalized
9981 Elimination Of Capital Equip

BFS Use only.

9000 - 9999 Equipment, Other Inventorial Items (Including Freight On Such Items) 9982 Elimination- Equipment- R&R
9982 Elimination-Capital Expenses

BFS Use only.

9000 - 9999 Equipment, Other Inventorial Items (Including Freight On Such Items) 9982 Elimination- Equipment- R&R