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All Object Codes Are Shown Below.

Code Title Description Category
1000WAGES - ACADEMIC1000 - 1999 PAYROLL
1015PERQUISITE-ACADEMIC1000 - 1999 PAYROLL
10911991-92 FACULTY MERITS AND PRO1000 - 1999 PAYROLL
1100WAGES - NON-ACADEMIC1000 - 1999 PAYROLL
1115PERQUISITE-STAFF1000 - 1999 PAYROLL
1150SRDP AWARDSRDP--Staff Recognition & Development Program1000 - 1999 PAYROLL
1160STAFF RECOGNITION&DEVEL PRGM1000 - 1999 PAYROLL
1180SRDP AWARD FUNDINGSRDP--Staff Recognition & Development Program1000 - 1999 PAYROLL
1200SABBATICAL LEAVE-IN RESIDENCE1000 - 1999 PAYROLL
1300SABBATICAL LEAVE-NOT IN RESID1000 - 1999 PAYROLL
1400RETIREMENT BENEFITS ALLOWANCE1000 - 1999 PAYROLL
1500WAGES - NON-ACAD NO COMP INS1000 - 1999 PAYROLL
1610TERM BEN-SALARIES-VOLUNTARY1000 - 1999 PAYROLL
1620TERM BEN-SALARIES-INVOLUNTARY1000 - 1999 PAYROLL
1700WAGES EARNED NOT PD PRE DEATH1000 - 1999 PAYROLL
1800ACCRUED VACATION1000 - 1999 PAYROLL
1940SALARY ACCRUAL1000 - 1999 PAYROLL
1950VACATION ACCRUALUsed by Accounting during year-end closing process1000 - 1999 PAYROLL
1960COMPENSATORY TIME ACCRUALUsed by Accounting during year-end closing process1000 - 1999 PAYROLL
1970SMSPP ACCRUALUsed by Accounting during year-end closing process1000 - 1999 PAYROLL
1980SALARY AND WAGES-CAPITAL1000 - 1999 PAYROLL
1982ELIMINATION-SALARIES & WAGES1000 - 1999 PAYROLL
2000TRAVELUse for all travel expenses (In State and Out Of State) except for conference and registration fees.2000 - 2999 TRAVEL
2005SRDP DEVELOPMENT AWARDSRDP--Staff Recognition & Development Program2000 - 2999 TRAVEL
2010TRAVEL -- USER DEFINEDUse 2000 for all travel, 2100 for conference and registration fees.2000 - 2999 TRAVEL
2011TRAVEL -- USER DEFINEDUse 2000 for all travel, 2100 for conference and registration fees.2000 - 2999 TRAVEL
2015TRAVEL -- PARTICIPANT SUPPORTMust conform to Participant Support rules--see object code 7215 (charges excluded from overhead)2000 - 2999 TRAVEL
2024RECRUITING TRAVELAthletics2000 - 2999 TRAVEL
2024TEAM TRAVELAthletics2000 - 2999 TRAVEL
2031BAND/CHEER TRAVELAthletics2000 - 2999 TRAVEL
2100TRAVEL -- CONFERENCE FEESIncludes fees for symposia, workshops, societal meetings, retreats2000 - 2999 TRAVEL
2300UNIVERSITY GARAGE CHARGESTransportation Services recharges only.2000 - 2999 TRAVEL
2700REMOVAL & MOVING EXPENSEAlso use for moving expenses covered by Purchase Order.2000 - 2999 TRAVEL
2701REMOVAL EXPENSE-USER DEFINEDUse 2000 for all travel, 2100 for conference and registration fees.2000 - 2999 TRAVEL
2900TRAVEL -- USER DEFINEDUse 2000 for all travel, 2100 for conference and registration fees.2000 - 2999 TRAVEL
2901TRAVEL -- USER DEFINEDUse 2000 for all travel, 2100 for conference and registration fees.2000 - 2999 TRAVEL
2902TRAVEL -- USER DEFINEDUse 2000 for all travel, 2100 for conference and registration fees.2000 - 2999 TRAVEL
2910TRAVEL -- USER DEFINEDUse 2000 for all travel, 2100 for conference and registration fees.2000 - 2999 TRAVEL
2911TRAVEL -- USER DEFINEDUse 2000 for all travel, 2100 for conference and registration fees.2000 - 2999 TRAVEL
3000FREIGHTFreight and shipping charges paid by campus - normally outgoing shipping. Should not be used for freight on inventorial items - use 9000 - 9999 series3000 - 3999 FREIGHT, INDIRECT COST, RECHARGES
3700UNEX ADMIN EXPUniversity Extension administrative expense - indirect cost recharge3000 - 3999 FREIGHT, INDIRECT COST, RECHARGES
3710ISC ADMIN ALLOCATION3000 - 3999 FREIGHT, INDIRECT COST, RECHARGES
3730CAMPUS GIFT SUPPORT3000 - 3999 FREIGHT, INDIRECT COST, RECHARGES
3740CAMPUS SUPPORT3000 - 3999 FREIGHT, INDIRECT COST, RECHARGES
3800OVERHEAD-CONTRACT&GRANTIndirect cost recovery. Accounting use only.3000 - 3999 FREIGHT, INDIRECT COST, RECHARGES
3835OVERHEAD-CAMPUS SUPPORT3000 - 3999 FREIGHT, INDIRECT COST, RECHARGES
3850ELIMINATION NON-REPORT EXPENSACCOUNTING USE ONLY3000 - 3999 FREIGHT, INDIRECT COST, RECHARGES
3900RECHARGESOnly for credits to the accounts of recharging units - used with sub 9 only.3000 - 3999 FREIGHT, INDIRECT COST, RECHARGES
3910BANK FEE REIMBURSEMENT/WIRESACCOUNTING USE ONLY3000 - 3999 FREIGHT, INDIRECT COST, RECHARGES
3915SPECIAL HANDLING FEESACCOUNTING USE ONLY3000 - 3999 FREIGHT, INDIRECT COST, RECHARGES
3920WEST CAMPUS RENTAL REIMBURSE3000 - 3999 FREIGHT, INDIRECT COST, RECHARGES
3995ADMIN OH-RECHGS TO OTHER DEPTSNon state-funded administrative support from auxiliary units.3000 - 3999 FREIGHT, INDIRECT COST, RECHARGES
4100TELEPHONE CHARGES-VARIOUSTypically Facilities & Administrative cost4000 - 4999 COMMUNICATION, POSTAGE, DELIVERY
4101FAX CHARGES4000 - 4999 COMMUNICATION, POSTAGE, DELIVERY
4110PHONE SERVICESTypically Facilities & Administrative cost4000 - 4999 COMMUNICATION, POSTAGE, DELIVERY
4111TWO WAY RADIO MAINTENANCETypically Facilities & Administrative cost4000 - 4999 COMMUNICATION, POSTAGE, DELIVERY
4120LOCAL CALLSTypically Facilities & Administrative cost4000 - 4999 COMMUNICATION, POSTAGE, DELIVERY
4125TOLL CALLS4000 - 4999 COMMUNICATION, POSTAGE, DELIVERY
4130PHONE ONE-TIME CHARGESTypically Facilities & Administrative cost4000 - 4999 COMMUNICATION, POSTAGE, DELIVERY
4135OTHER PHONE CHARGESTypically Facilities & Administrative cost4000 - 4999 COMMUNICATION, POSTAGE, DELIVERY
4140VOICE MAILTypically Facilities & Administrative cost4000 - 4999 COMMUNICATION, POSTAGE, DELIVERY
4145OTHER DATA CHARGESTypically Facilities & Administrative cost4000 - 4999 COMMUNICATION, POSTAGE, DELIVERY
4150CELLULAR TELEPHONE CHARGESTypically Facilities & Administrative cost4000 - 4999 COMMUNICATION, POSTAGE, DELIVERY
4155CABLE TELEVISIONTypically Facilities & Administrative cost4000 - 4999 COMMUNICATION, POSTAGE, DELIVERY
4160TECHNICIAN LABORTypically Facilities & Administrative cost4000 - 4999 COMMUNICATION, POSTAGE, DELIVERY
4165MATERIALSTypically Facilities & Administrative cost4000 - 4999 COMMUNICATION, POSTAGE, DELIVERY
4170RENTALSTypically Facilities & Administrative cost4000 - 4999 COMMUNICATION, POSTAGE, DELIVERY
4180VENDOR MAINTENANCETypically Facilities & Administrative cost4000 - 4999 COMMUNICATION, POSTAGE, DELIVERY
4190OVERHEAD CHARGESTypically Facilities & Administrative cost4000 - 4999 COMMUNICATION, POSTAGE, DELIVERY
4195TAXES-SURCHARGESTypically Facilities & Administrative cost4000 - 4999 COMMUNICATION, POSTAGE, DELIVERY
4199LATE CHARGESTypically Facilities & Administrative cost4000 - 4999 COMMUNICATION, POSTAGE, DELIVERY
4400FIRST CLASS MAILTypically Facilities & Administrative cost4000 - 4999 COMMUNICATION, POSTAGE, DELIVERY
4410BUSINESS REPLYTypically Facilities & Administrative cost4000 - 4999 COMMUNICATION, POSTAGE, DELIVERY
4420POSTAGE DUETypically Facilities & Administrative cost4000 - 4999 COMMUNICATION, POSTAGE, DELIVERY
4430STAMPSTypically Facilities & Administrative cost4000 - 4999 COMMUNICATION, POSTAGE, DELIVERY
4440FOREIGN MAILTypically Facilities & Administrative cost4000 - 4999 COMMUNICATION, POSTAGE, DELIVERY
4450FED-EX4000 - 4999 COMMUNICATION, POSTAGE, DELIVERY
4460UPS4000 - 4999 COMMUNICATION, POSTAGE, DELIVERY
4470OTHER FREIGHT4000 - 4999 COMMUNICATION, POSTAGE, DELIVERY
4475PARCELSTypically Facilities & Administrative cost4000 - 4999 COMMUNICATION, POSTAGE, DELIVERY
4480BULK MAILTypically Facilities & Administrative cost4000 - 4999 COMMUNICATION, POSTAGE, DELIVERY
4490MAIL SERVICES-MISCTypically Facilities & Administrative cost4000 - 4999 COMMUNICATION, POSTAGE, DELIVERY
5000RENTAL OF SPACE-INTERDEPTRecharges for space or facilities on campus (UCEN, Cliff House, etc.)5000 - 5999 RENTS, UTILITIES
5100RENTAL OF SPACERental and lease of space for facilities off-campus - the cost of renting or (charges excluded from overhead) leasing and maintaining off-campus facilities. Does not apply to room rental for special events, conference/workshop rentals, cylinder rentals or hotel room rentals. See 5150 and 53005000 - 5999 RENTS, UTILITIES
5150RENTAL FOR EVENTS/OFF CAMPUSClassroom rental, conference rooms5000 - 5999 RENTS, UTILITIES
5200UTILITY SERVICES-FM RECHARGE5000 - 5999 RENTS, UTILITIES
5210ELECTRICITY-UTILITIES PURCHASE5000 - 5999 RENTS, UTILITIES
5220WATER & SEWER-UTIL PURCHASE5000 - 5999 RENTS, UTILITIES
5230NATURAL GAS-UTILITIES PURCHASE5000 - 5999 RENTS, UTILITIES
5250OIL - UTILITIES PURCHASE5000 - 5999 RENTS, UTILITIES
5260PROPANE/BUTANE-UTIL PURCHASE5000 - 5999 RENTS, UTILITIES
5270-79USER DEFINED-UTIL PURCHASEUsed by Housing & Residential Services5000 - 5999 RENTS, UTILITIES
5300RENTAL OF EQUIPMENT-OTHERFrom outside vendors. No purchase option. See 5400, 80805000 - 5999 RENTS, UTILITIES
5301-04USER DEFINED - EQUIPMENT RENTALSSame as 5300. May be used to categorize costs of this type.5000 - 5999 RENTS, UTILITIES
5305RENTAL OF COPY EQUIPMENT5000 - 5999 RENTS, UTILITIES
5310LEASE W/PURCHASE OPTION-EQUIPCancelable leases with purchase options5000 - 5999 RENTS, UTILITIES
5320SOFTWARE RENTAL/SITE LICENSESFor general campus use.5000 - 5999 RENTS, UTILITIES
5322COMPUTER CTR-SOFTWARE RENTALSite licenses. Computer Center use only.5000 - 5999 RENTS, UTILITIES
5331USER DEFINED - RENTALS5000 - 5999 RENTS, UTILITIES
5400RENTAL OF EQUIP-COMPUTERFrom outside vendors. No purchase option. See 53005000 - 5999 RENTS, UTILITIES
5410LEASE W/PURCHASE OPTION-COMPUTCancelable computer leases with purchase options5000 - 5999 RENTS, UTILITIES
5500RENTAL OF EQUIP-INTERDEPTOn campus - interdepartmental recharge only.5000 - 5999 RENTS, UTILITIES
5505TRANSFER COPY COST-INTERDEPTOn campus - interdepartmental recharge only -- Typically Facilities & Administrative cost5000 - 5999 RENTS, UTILITIES
5600CAPITAL LEASE PYMT-OTHER5000 - 5999 RENTS, UTILITIES
5603CAPITAL LEASE OTHER-PRINCIPAL5000 - 5999 RENTS, UTILITIES
5604CAPITAL LEASE OTHER-INTEREST5000 - 5999 RENTS, UTILITIES
5700CAPITAL LEASE-COMPUTER EQUIP5000 - 5999 RENTS, UTILITIES
5703CAPITAL LEASE COMPUTER EQ-PRIN5000 - 5999 RENTS, UTILITIES
5704CAPITAL LEASE COMPUTER EQ-INT5000 - 5999 RENTS, UTILITIES
6000PRINTING OF PUBLICATIONS6000 - 6999 PRINTING, REPRODUCTION
6050REPRODUCTION AND PHOTOCOPYUse for outsourced services. Do not use for supplies, equipment. See 8015 -- Typically Facilities & Administrative cost6000 - 6999 PRINTING, REPRODUCTION
6100PRINTING OF FORMS/STATIONERY6000 - 6999 PRINTING, REPRODUCTION
6200BOOKS & LIBRARY MATERIALSNon-inventorial collections.6000 - 6999 PRINTING, REPRODUCTION
6210REPRINTSFrom academic journals/publishers. Reprint charge is taxable, article and page charges are non-taxable6000 - 6999 PRINTING, REPRODUCTION
6300LIBRARY BOOK BINDING6000 - 6999 PRINTING, REPRODUCTION
7100REPAIRS, ALTERATIONS & MAINTRepairs, alterations, and maintenance. Currently used with vendor billings under Low Value and Purchase Order authorizations. FM recharges appear under 7150. Do not use with service agreements. Use 7260 for service and equipment maintenance agreements.7000 - 7999 FEES FOR SERVICES--NON-PAYROLL, OTHER COSTS
7101-09USER DEFINED - REPAIRS & MAINTSame as 7100. May be used to categorize costs of this type.7000 - 7999 FEES FOR SERVICES--NON-PAYROLL, OTHER COSTS
7125CONSTRUCTION RELATED CONTRACTSFM administered contracts for architectural, engineering and construction services.7000 - 7999 FEES FOR SERVICES--NON-PAYROLL, OTHER COSTS
7150BUILDING MAINTENANCE RECHARGERepairs, alterations, and maintenance recharged through FM interdepartmental work orders.7000 - 7999 FEES FOR SERVICES--NON-PAYROLL, OTHER COSTS
7170POLLUTION REMEDIATION COST7000 - 7999 FEES FOR SERVICES--NON-PAYROLL, OTHER COSTS
7185MAINTENANCE-COMPUTER SOFTWAREUse 7260 for general office equipment service, maintenance and repair7000 - 7999 FEES FOR SERVICES--NON-PAYROLL, OTHER COSTS
7200MISCELLANEOUS SERVICESUSE this code for "services for hire" vendors and -- Commissions related to events or performances -- Royalties related to events, performances or patents DO NOT USE 7200 with vendors who provide "advice". They are consultants and their services must be authorized under PO or Consulting Services Agreement negotiated by Contracts & Property--use 7235 DO NOT USE 7200 IF A SERVICE IS DEFINED ELSEWHERE IN THE TABLE. For example, -- Advertising--7230 or 7730 -- Architects, engineers, construction contractors--7125 -- Awards/Prizes (cash) to faculty or staff--PAYROLL -- Awards/Prizes (cash) to students, NOT budgeted to 78xxxx--7470 -- Awards/Prizes (cash) to students, budgeted to 78xxxx--7770 -- Awards/Gifts (non-cash) to UC or non-UC persons--7751 -- Consultants--7235 -- Employee development--7450 -- Equipment maintenance/service agreement--7260 -- Housing allowances for visiting scholars--use travel process -- Human subjects--7223 -- Incentive payments to survey participants--7223 -- Maintenance agreement--7260 -- Memberships/subscriptions--7220 or 7720 -- Participant support--7215, 7216 or 7217 -- Performance fees--7240 -- Permits, taxes, fees--7225 -- Post-doctoral fellowship grants--PAYROLL (7471 if non-payroll) -- Printing services--see 6xxx -- Prizes (cash or non-cash): contestant selected by chance--7751 -- Removal expenses--2700 & 2701 Continued on next page7000 - 7999 FEES FOR SERVICES--NON-PAYROLL, OTHER COSTS
7200MISCELLANEOUS SERVICES-- Service of equipment--7260 or 7201-9 -- Sports officials fees--7222 -- Stipends--must conform to one of the following: o 7770--SCHOLARSHIP/FELLOWSHIP/STIPEND (78xxxx) o 7471--MISCELLANEOUS STIPENDS (non-78xxxx) o 7900--HONORARIA to scholars for academic activity o 7215--PARTICIPANT SUPPORT-GENERAL o 7216--PARTICIPANT SUPPORT-UNDERGRAD o 7217--PARTICIPANT SUPPORT-FACILITATORS (mentors) o 7200--MISCELLANEOUS SERVICES as covered by appropriate contract for independent personal services or consultation -- Subcontracts (KK's--7300 and/or 7305 -- Survey incentives--7223 Temporary services--72247000 - 7999 FEES FOR SERVICES--NON-PAYROLL, OTHER COSTS
7201-09USER DEFINED - SERVICESSame as 7200. May be used to categorize costs of this type.7000 - 7999 FEES FOR SERVICES--NON-PAYROLL, OTHER COSTS
7211INTRADEPARTMENT TRANSFERACCOUNTING USE ONLY7000 - 7999 FEES FOR SERVICES--NON-PAYROLL, OTHER COSTS
7212CARRY FORWARDACCOUNTING USE ONLY7000 - 7999 FEES FOR SERVICES--NON-PAYROLL, OTHER COSTS
7215PARTICIPANT SUPPORT-GENERALPayments to or on behalf of participants/trainees in connection with a (charges excluded from overhead) sponsored project for items such as stipends (subsistence allowances), travel (NOT VALID WITH SUB 3) 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. Amounts are tax reportable unless processed as fully substantiated reimbursements. Use 7216 for payments to undergraduates.7000 - 7999 FEES FOR SERVICES--NON-PAYROLL, OTHER COSTS
7216PARTICIPANT SUPPORT-UNDERGRADNon-financial aid subsistence allowance payments to undergraduates in (charges excluded from overhead) connection with a sponsored project for the purpose of participating in a (NOT VALID WITH SUB 3) research experience program. Use 7770 only if budgeted to account 78xxxx. Budgetary disclosure requirements in 7215 apply. Amounts are not tax reportable, but may be taxable to the recipient.7000 - 7999 FEES FOR SERVICES--NON-PAYROLL, OTHER COSTS
7217PARTICIPANT SUPPORT-FACILITATORSProgram support payments to voluntary participants, such as teachers, (charges excluded from overhead) providing peer group facilitation under sponsored projects. Budgetary (NOT VALID WITH SUB 3) disclosure requirements in 7215 apply. Amounts are tax reportable.7000 - 7999 FEES FOR SERVICES--NON-PAYROLL, OTHER COSTS
7220MEMBERSHIPS/SUBS; FED ALLOWCost 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. Typically Facilities & Administrative cost7000 - 7999 FEES FOR SERVICES--NON-PAYROLL, OTHER COSTS
7222SPORT'S OFFICIALS FEES7000 - 7999 FEES FOR SERVICES--NON-PAYROLL, OTHER COSTS
7223PAYMENTS TO HUMAN SUBJECTSIncludes the cost of incentives to survey participants. Must be disclosed in the research protocol--copy attached to payment request.7000 - 7999 FEES FOR SERVICES--NON-PAYROLL, OTHER COSTS
7224TEMPORARY SERVICESProvided by an outside agency -- Typically Facilities & Administrative cost7000 - 7999 FEES FOR SERVICES--NON-PAYROLL, OTHER COSTS
7225PERMITS-TAXES-FEESOnly research related permits can be charged to contracts and grants. Use 7700 for fines and penalties, 7229 for immigration processing expenses7000 - 7999 FEES FOR SERVICES--NON-PAYROLL, OTHER COSTS
7226CREDIT CARD FEESUsed by campus merchants to clear bank fees from balance sheet account7000 - 7999 FEES FOR SERVICES--NON-PAYROLL, OTHER COSTS
7227BANK FEES7000 - 7999 FEES FOR SERVICES--NON-PAYROLL, OTHER COSTS
7229EMPLOYMENT VISASLegal expenses, INS fees, and related expenses paid in connection with obtaining temporary or permanent residency status7000 - 7999 FEES FOR SERVICES--NON-PAYROLL, OTHER COSTS
7230ADVERTISING;FEDERALLY CHARGEDMedia 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 FEES FOR SERVICES--NON-PAYROLL, OTHER COSTS
7235CONSULTANTS"CS" consulting service agreements negotiated by Business Services.7000 - 7999 FEES FOR SERVICES--NON-PAYROLL, OTHER COSTS
7240PERFORMANCE FEESSpeakers, performers who do not meet the honoraria criteria7000 - 7999 FEES FOR SERVICES--NON-PAYROLL, OTHER COSTS
7250FOOD-BUSINESS MEET/CONFERENCESFood & Beverages for Business Meeting/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 FEES FOR SERVICES--NON-PAYROLL, OTHER COSTS
7255CONFERENCE-CREDIT CARD CHARGES7000 - 7999 FEES FOR SERVICES--NON-PAYROLL, OTHER COSTS
7260SERVICE OF EQUIPMENTService, maintenance and repair of office equipment, computers. Maintenance agreements for such.7000 - 7999 FEES FOR SERVICES--NON-PAYROLL, OTHER COSTS
7265MICROFILM/FICHE SERVICES7000 - 7999 FEES FOR SERVICES--NON-PAYROLL, OTHER COSTS
7270DEPRECIATIONFor Accounting use only7000 - 7999 FEES FOR SERVICES--NON-PAYROLL, OTHER COSTS
7275INSURANCE7000 - 7999 FEES FOR SERVICES--NON-PAYROLL, OTHER COSTS
7280SERVICES - DEPARTMENT RECHARGECharges from approved campus recharge units. Used with code 3900.7000 - 7999 FEES FOR SERVICES--NON-PAYROLL, OTHER COSTS
7281SPECIAL HANDLING FEESACCOUNTING USE ONLY7000 - 7999 FEES FOR SERVICES--NON-PAYROLL, OTHER COSTS
7295ON-CAMPUS WORK-STUDYUser department's share of Financial Aid's cost of administration. SURCHARGE7000 - 7999 FEES FOR SERVICES--NON-PAYROLL, OTHER COSTS
7299ADMINISTRATIVE OVERHEADRecharges to auxiliary units - Accounting use only7000 - 7999 FEES FOR SERVICES--NON-PAYROLL, OTHER COSTS
73003RD PARTY COSTS EXCLD FROM OHSubcontract (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 FEES FOR SERVICES--NON-PAYROLL, OTHER COSTS
73053RD PARTY COSTS INCLD IN OHEADSubcontract (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 FEES FOR SERVICES--NON-PAYROLL, OTHER COSTS
7310FINGERPRINTING7000 - 7999 FEES FOR SERVICES--NON-PAYROLL, OTHER COSTS
7315HIPPA EXPENSES-PA&REC ONLY7000 - 7999 FEES FOR SERVICES--NON-PAYROLL, OTHER COSTS
7318GUARANTEESAthletics7000 - 7999 FEES FOR SERVICES--NON-PAYROLL, OTHER COSTS
7324RECRUITING MEMBERSHIPAthletics7000 - 7999 FEES FOR SERVICES--NON-PAYROLL, OTHER COSTS
7327GAME EXPENSES PARKING-POLICEAthletics7000 - 7999 FEES FOR SERVICES--NON-PAYROLL, OTHER COSTS
7350-91USER DEFINED-SERVICES7000 - 7999 FEES FOR SERVICES--NON-PAYROLL, OTHER COSTS
7392BUDGET SUPPORT PROGRAM7000 - 7999 FEES FOR SERVICES--NON-PAYROLL, OTHER COSTS
7393-4USER DEFINED-SERVICES7000 - 7999 FEES FOR SERVICES--NON-PAYROLL, OTHER COSTS
7395DEPARTMENTAL RECHARGE INCOME7000 - 7999 FEES FOR SERVICES--NON-PAYROLL, OTHER COSTS
7400ONE MO EARN PD TO DEP DEC EMPLOne month's earnings paid to dependent of deceased employee7000 - 7999 FEES FOR SERVICES--NON-PAYROLL, OTHER COSTS
7450EMPLOYEE DEVELOPMENTNon-IAP expenses--may be taxable to recipient7000 - 7999 FEES FOR SERVICES--NON-PAYROLL, OTHER COSTS
7455EXTENSION TUITION7000 - 7999 FEES FOR SERVICES--NON-PAYROLL, OTHER COSTS
7456EXTENSION CONCURRENT COURSES7000 - 7999 FEES FOR SERVICES--NON-PAYROLL, OTHER COSTS
7460SRDP DEVELOPMENT AWARDSRDP--Staff Recognition & Development Program7000 - 7999 FEES FOR SERVICES--NON-PAYROLL, OTHER COSTS
7465SRDP DEVELOPMENT AWARD FUNDINGSRDP--Staff Recognition & Development Program7000 - 7999 FEES FOR SERVICES--NON-PAYROLL, OTHER COSTS
7470STUDENT PRIZES/AWARDSCash awards and prizes for past academic performance. Amounts are tax reportable. If budgeted to account 78xxxx, use 77707000 - 7999 FEES FOR SERVICES--NON-PAYROLL, OTHER COSTS
7471MISCELLANEOUS STIPENDSUsed for non UC persons and non UCSB students receiving non-service academic support. Use 7770 (budgeted to 78xxxx) only for UCSB students Amounts are not tax reportable, but may be taxable to the recipient. Payments for dependent personal services rendered (employment) must be paid through payroll. Independent personal services require a formal contract and are tax reportable.7000 - 7999 FEES FOR SERVICES--NON-PAYROLL, OTHER COSTS
7500PAYMENT OF UCRS BENEFITS7000 - 7999 FEES FOR SERVICES--NON-PAYROLL, OTHER COSTS
7610COMPUTING & DP SERVICES-ADMINAdministration (includes system development, maintenance) for use by organized systems units - interdepartmental recharge only.7000 - 7999 FEES FOR SERVICES--NON-PAYROLL, OTHER COSTS
7620COMPUTING & DP SERVICES-ACADAcademic (includes system development, maintenance) for use by organized systems units - interdepartmental recharge only.7000 - 7999 FEES FOR SERVICES--NON-PAYROLL, OTHER COSTS
7700FINES AND PENALTIESCosts 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 FEES FOR SERVICES--NON-PAYROLL, OTHER COSTS
7710DONATIONS AND CONTRIBUTIONSCosts 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 FEES FOR SERVICES--NON-PAYROLL, OTHER COSTS
7720MEMBERSHIPS/SUBS;FED UNALLOWCost 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 72207000 - 7999 FEES FOR SERVICES--NON-PAYROLL, OTHER COSTS
7730ADVERTISING;FED UNCHARGEABLEAdvertising 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 FEES FOR SERVICES--NON-PAYROLL, OTHER COSTS
7740PATIENT CARE (medical/healthPayments 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 FEES FOR SERVICES--NON-PAYROLL, OTHER COSTS
7750SOCIAL ACTIVITY-ENTERTAINMENTSocial 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 72507000 - 7999 FEES FOR SERVICES--NON-PAYROLL, OTHER COSTS
7751NON-CASH AWARDS-GIFTSCosts incurred under Business and Finance Bulletins G-41 and G-42 Unallowable charges to federal awards7000 - 7999 FEES FOR SERVICES--NON-PAYROLL, OTHER COSTS
7755COMMENCEMENT & CONVOCATNExpenses 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 FEES FOR SERVICES--NON-PAYROLL, OTHER COSTS
7757UNIVERSITY HOUSE ENTERTAINMENT7000 - 7999 FEES FOR SERVICES--NON-PAYROLL, OTHER COSTS
7760SCHOLARSHIP ALLOWANCE CREDIT7000 - 7999 FEES FOR SERVICES--NON-PAYROLL, OTHER COSTS
7770STIPEND:SCHOLARSHIP/FELLOWSHIPStipends 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 FEES FOR SERVICES--NON-PAYROLL, OTHER COSTS
7771SEE 7471DO NOT USE 77717000 - 7999 FEES FOR SERVICES--NON-PAYROLL, OTHER COSTS
7780COST LEGAL PROCEEDINGSAttorney'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 FEES FOR SERVICES--NON-PAYROLL, OTHER COSTS
7800NONOPERATING EXPENSEACCOUNTING USE ONLY7000 - 7999 FEES FOR SERVICES--NON-PAYROLL, OTHER COSTS
7888CARRY FORWARD OF FUNDSACCOUNTING USE ONLY7000 - 7999 FEES FOR SERVICES--NON-PAYROLL, OTHER COSTS
7900HONORARIA-NON UC EMPLOYEEPayments 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 FEES FOR SERVICES--NON-PAYROLL, OTHER COSTS
7920TRAVEL-NON UC: USE 2000Use 2000 for all travel, 2100 for conference and registration fees.7000 - 7999 FEES FOR SERVICES--NON-PAYROLL, OTHER COSTS
7925RESTORATION PLAN 415M7000 - 7999 FEES FOR SERVICES--NON-PAYROLL, OTHER COSTS
7930GENERAL LIABILITY INSURANCEUsed for System-wide mandated self-insurance charges. This expense is not allowed on contracts or grants.7000 - 7999 FEES FOR SERVICES--NON-PAYROLL, OTHER COSTS
7935Automobile InsuranceNormally used for campus fleet. Only charge to grant if specifically allowed.7000 - 7999 FEES FOR SERVICES--NON-PAYROLL, OTHER COSTS
7940EMPLOYMENT PRACTICE LIABILITYUsed for System-wide mandated self-insurance charges7000 - 7999 FEES FOR SERVICES--NON-PAYROLL, OTHER COSTS
7950MEDICAL MALPRACTICE LIABILITY7000 - 7999 FEES FOR SERVICES--NON-PAYROLL, OTHER COSTS
7970GSHIP-SELF INSURANCE7000 - 7999 FEES FOR SERVICES--NON-PAYROLL, OTHER COSTS
8000SUPPLIES & MATERIALS - OTHERDO NOT USE THIS CODE FOR THE FOLLOWING SUPPLIES & MATERIALS: -- Printed materials -- see 6xxx -- All categories below: 8010 through 8140 and 9xxx.8000 - 8199 SUPPLIES, MATERIALS
8001-09USER DEFINED - SUPPLIESSame as 8000. May be used to categorize costs of this type.8000 - 8199 SUPPLIES, MATERIALS
8010MEDICAL SUPPLIES8000 - 8199 SUPPLIES, MATERIALS
8011HEALTH ADVOCATE PRGM SUPPLIES8000 - 8199 SUPPLIES, MATERIALS
8015REPRODUCTION/COPY SUPPLIESIn-house copier supply costs: toner, fuser, paper, etc. Use 6050 & 6100 for printing from outside sources -- Typically Facilities & Administrative cost8000 - 8199 SUPPLIES, MATERIALS
8020CHEMICALS-ORGANIC & INORGANIC8000 - 8199 SUPPLIES, MATERIALS
8030LAB GLASS/CERAMICS8000 - 8199 SUPPLIES, MATERIALS
8040LAB INSTRUMENTS & SUPPLIES8000 - 8199 SUPPLIES, MATERIALS
8050FERTILIZERS & PESTICIDES8000 - 8199 SUPPLIES, MATERIALS
8060LAB ANIMALS/FEED8000 - 8199 SUPPLIES, MATERIALS
8070GENERAL OFFICE SUPPLIESInterdepartmental recharges from Central Stores -- Typically Facilities & Administrative cost8000 - 8199 SUPPLIES, MATERIALS
8075RESEARCH OFFICE SUPPLIESTypically Facilities & Administrative cost8000 - 8199 SUPPLIES, MATERIALS
8080EDUCATIONAL TV/AV SERVICEInterdepartmental recharges from Instructional Resources8000 - 8199 SUPPLIES, MATERIALS
8085COMPUTER SOFTWARESoftware expenses (<5,000) -- see 92358000 - 8199 SUPPLIES, MATERIALS
8090-95USER DEFINED - SUPPLIESSame as 8000. May be used to categorize costs of this type. 91, 93-8000 - 8199 SUPPLIES, MATERIALS
8092ELIMINATION-OTHER-R&RUsed for financial reporting8000 - 8199 SUPPLIES, MATERIALS
8099ELIMINATION OF CAPITALIZED EXPACCOUNTING USE ONLY8000 - 8199 SUPPLIES, MATERIALS
8100NON INVENTORIAL EQUIP $200-14998000 - 8199 SUPPLIES, MATERIALS
8101USER DEFINED-MISC OFC SUPPLIES8000 - 8199 SUPPLIES, MATERIALS
8120NON-INVENTL EQUIP 1,500-4,999Equipment $5,000 and over: use 9000, 9900, etc.8000 - 8199 SUPPLIES, MATERIALS
8130OFFICE FURNITURENon-inventorial office furniture. Use for items under $5,000 per item. 9000 is used for items $5,000 and over. If directly charged to a contract or grant, must be a separate line item of expense with documented justification.8000 - 8199 SUPPLIES, MATERIALS
8140OFFICE SUPPLIESTypically Facilities & Administrative cost8000 - 8199 SUPPLIES, MATERIALS
8145-98USER DEFINED-SUPPLIESSame as 8000. May be used to categorize costs of this type.8000 - 8199 SUPPLIES, MATERIALS
8200SPECIAL REGENTS CONTR TO UCRS8200 - 8999 RETIREMENT, EMPLOYEE BENEFITS
8220PERS VERIP ANNUITY8200 - 8999 RETIREMENT, EMPLOYEE BENEFITS
8231OE-EMPLOYER UC OPEB CONTRIB8200 - 8999 RETIREMENT, EMPLOYEE BENEFITS
8250SPECIAL REGENTS' CONTR TO UCRS8200 - 8999 RETIREMENT, EMPLOYEE BENEFITS
8260FLEXIBLE BENEFIT-MANAGEMENT8200 - 8999 RETIREMENT, EMPLOYEE BENEFITS
8300SOCIAL SECURITY REGENTS CONTR8200 - 8999 RETIREMENT, EMPLOYEE BENEFITS
8310MEDICARE8200 - 8999 RETIREMENT, EMPLOYEE BENEFITS
8400STATE TEACHERS' RETIREMENT SYS8200 - 8999 RETIREMENT, EMPLOYEE BENEFITS
8450ORANGE COUNTY RETIREMENT SYS8200 - 8999 RETIREMENT, EMPLOYEE BENEFITS
8460FED CIVIL SERV RETIREMENT SYS8200 - 8999 RETIREMENT, EMPLOYEE BENEFITS
8500WORKER COMPENSATION INSURANCE8200 - 8999 RETIREMENT, EMPLOYEE BENEFITS
8515LEGAL INSURANCE CONTRIBUTION8200 - 8999 RETIREMENT, EMPLOYEE BENEFITS
8520UNEMPLOYMENT INSURANCE8200 - 8999 RETIREMENT, EMPLOYEE BENEFITS
8530EMPLOYEE SUPPORT PROGRAM8200 - 8999 RETIREMENT, EMPLOYEE BENEFITS
8540CORE MEDICAL INSURANCE8200 - 8999 RETIREMENT, EMPLOYEE BENEFITS
8550EMPLOYEE VAC & S/L ASSESSMENT8200 - 8999 RETIREMENT, EMPLOYEE BENEFITS
8560CORE LIFE INSURANCE8200 - 8999 RETIREMENT, EMPLOYEE BENEFITS
8570GRAD STUDENT HEALTH INSURANCE8200 - 8999 RETIREMENT, EMPLOYEE BENEFITS
8590PARTIAL FEE REMISSION8200 - 8999 RETIREMENT, EMPLOYEE BENEFITS
8600UCRS - REGENTS CONTRIBUTION8200 - 8999 RETIREMENT, EMPLOYEE BENEFITS
8610UCRS - PHASED RETIREMENT8200 - 8999 RETIREMENT, EMPLOYEE BENEFITS
8640GRAD STUDENT PARTIAL FEE REM8200 - 8999 RETIREMENT, EMPLOYEE BENEFITS
8650FACULTY SUMMER SALARY8200 - 8999 RETIREMENT, EMPLOYEE BENEFITS
8660SENIOR MANAGEMENT SUPPLEMENT8200 - 8999 RETIREMENT, EMPLOYEE BENEFITS
8700PERS - REGENTS CONTRIBUTION8200 - 8999 RETIREMENT, EMPLOYEE BENEFITS
8710DENTAL INSURANCE - PSBP8200 - 8999 RETIREMENT, EMPLOYEE BENEFITS
8720HEALTH INSURANCE - PSBP8200 - 8999 RETIREMENT, EMPLOYEE BENEFITS
8730VISION INSURANCE - PSBP8200 - 8999 RETIREMENT, EMPLOYEE BENEFITS
8740DISABILITY INSURANCE - PSBP8200 - 8999 RETIREMENT, EMPLOYEE BENEFITS
8750LIFE INSURANCE - PSBP8200 - 8999 RETIREMENT, EMPLOYEE BENEFITS
8760BROKER FEES - PSBP8200 - 8999 RETIREMENT, EMPLOYEE BENEFITS
8770TERM BEN-BENEFITS-VOLUNTARY8200 - 8999 RETIREMENT, EMPLOYEE BENEFITS
8775TERM BEN-BENEFITS-INVOLUNTARY8200 - 8999 RETIREMENT, EMPLOYEE BENEFITS
8780COBRA STIMULUS SUBSIDY8200 - 8999 RETIREMENT, EMPLOYEE BENEFITS
8800NON-INDUSTRIAL DISABILITY CONT8200 - 8999 RETIREMENT, EMPLOYEE BENEFITS
8820SACRAMENTO CO EMPL RETIRE SYS8200 - 8999 RETIREMENT, EMPLOYEE BENEFITS
8830VISION INSURANCE CONTRIBUTION8200 - 8999 RETIREMENT, EMPLOYEE BENEFITS
8840VISION INS-ALTERNATIVE CONTRIB8200 - 8999 RETIREMENT, EMPLOYEE BENEFITS
8880ACCRUED BENEFITS-COMP ABSENC8200 - 8999 RETIREMENT, EMPLOYEE BENEFITS
8892ELIMINATION-BENEFITS8200 - 8999 RETIREMENT, EMPLOYEE BENEFITS
8900REGENTS HEALTH INS CONTR8200 - 8999 RETIREMENT, EMPLOYEE BENEFITS
8910EMPLOYEE BENEFIT COST TRANSFER8200 - 8999 RETIREMENT, EMPLOYEE BENEFITS
8920CONSTRUCTION CLASSES VRS BEN8200 - 8999 RETIREMENT, EMPLOYEE BENEFITS
8930LEAVE ACCRUAL8200 - 8999 RETIREMENT, EMPLOYEE BENEFITS
8931VACATION GROSS REDUCTION8200 - 8999 RETIREMENT, EMPLOYEE BENEFITS
8932VACATION BENEFIT REDUCTION8200 - 8999 RETIREMENT, EMPLOYEE BENEFITS
8940BENEFIT ACCRUAL8200 - 8999 RETIREMENT, EMPLOYEE BENEFITS
8945SRDP ASSESSMENTSRDP--Staff Recognition & Development Program8200 - 8999 RETIREMENT, EMPLOYEE BENEFITS
8950DENTAL INSURANCE8200 - 8999 RETIREMENT, EMPLOYEE BENEFITS
8955SRDP BENEFIT FUNDINGSRDP--Staff Recognition & Development Program8200 - 8999 RETIREMENT, EMPLOYEE BENEFITS
8960FACULTY BENEFIT COST OFFSET8200 - 8999 RETIREMENT, EMPLOYEE BENEFITS
8970TUITION-FULL FEE REMISSION8200 - 8999 RETIREMENT, EMPLOYEE BENEFITS
8980SPECIAL LIFE INS CONTRIBUTION8200 - 8999 RETIREMENT, EMPLOYEE BENEFITS
8990ANUITANT HEALTH INS CONTRIB8200 - 8999 RETIREMENT, EMPLOYEE BENEFITS
8995OE-BENEFITS ADMIN ASSESSMENT8200 - 8999 RETIREMENT, EMPLOYEE BENEFITS
9000INVENTORIAL EQUIPMENTIncluding office furniture but excluding computers. See 99009000 - 9999 EQUIPMENT, OTHER INVENTORIAL ITEMS (including freight on such items)
9100INVENTORIAL LIVE STOCK9000 - 9999 EQUIPMENT, OTHER INVENTORIAL ITEMS (including freight on such items)
9200LIBRARY-GENERAL COLLECTIONS9000 - 9999 EQUIPMENT, OTHER INVENTORIAL ITEMS (including freight on such items)
9210LIBRARY-RARE BOOKS&MATERIALS9000 - 9999 EQUIPMENT, OTHER INVENTORIAL ITEMS (including freight on such items)
9220SPECIAL COLLECTIONS9000 - 9999 EQUIPMENT, OTHER INVENTORIAL ITEMS (including freight on such items)
9230SOFTWARE-MORE THAN $5 MILLIONSoftware projects to be capitalized (5,000,000 and up)9000 - 9999 EQUIPMENT, OTHER INVENTORIAL ITEMS (including freight on such items)
9235SOFTWARE-LESS THEN $5 MILLIONSoftware projects to be capitalized (5,000 to 5,000,000) -- see 80859000 - 9999 EQUIPMENT, OTHER INVENTORIAL ITEMS (including freight on such items)
9300TRADE-IN ALLOW/USED EQUIPFor old equipment (credit)9000 - 9999 EQUIPMENT, OTHER INVENTORIAL ITEMS (including freight on such items)
9400RENTAL ALLOWANCE ON EQUIPOn inventorial equipment (credit)9000 - 9999 EQUIPMENT, OTHER INVENTORIAL ITEMS (including freight on such items)
9500FULL VALUE MINUS SURPLUS COSTUsed for financial reporting9000 - 9999 EQUIPMENT, OTHER INVENTORIAL ITEMS (including freight on such items)
9600FABRICATION COMPONENTS OR SUPYLabor, Services, and Other Costs in Direct Support Of In-House Fabrication of Equipment. Also see 9610.9000 - 9999 EQUIPMENT, OTHER INVENTORIAL ITEMS (including freight on such items)
9610FABRICATION COSTMaterials, 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)
9700BUILDINGS & STRUCTURESFacilities Renovations, Alterations and Improvements (ordinarily these costs are capitalized). Costs incurred to change the interior arrangements or other physical characteristics of an existing facility or of installed equipment so that it may be more effectively used for its currently designated purpose or adapted to an alternative use to meet a programmatic requirement. Improvements or renovations may also include significant alterations or structural changes to existing facilities which increase the usefulness, enhance the efficiency, or prolong the life of the property.9000 - 9999 EQUIPMENT, OTHER INVENTORIAL ITEMS (including freight on such items)
9740GENERAL IMPROVEMENTS9000 - 9999 EQUIPMENT, OTHER INVENTORIAL ITEMS (including freight on such items)
9750INFRASTRUCTURE ASSETS9000 - 9999 EQUIPMENT, OTHER INVENTORIAL ITEMS (including freight on such items)
9760INTANGIBLE ASSETS9000 - 9999 EQUIPMENT, OTHER INVENTORIAL ITEMS (including freight on such items)
9800TRANSFERS-INVENTORIAL EQUIPTransfers of inventorial equipment between University departments9000 - 9999 EQUIPMENT, OTHER INVENTORIAL ITEMS (including freight on such items)
9900INVENTORIAL COMPUTER EQUIPMENT9000 - 9999 EQUIPMENT, OTHER INVENTORIAL ITEMS (including freight on such items)
9950OFFICE FURNITURE/EQUIPMENTNot currently used by Equipment Management. See 90009000 - 9999 EQUIPMENT, OTHER INVENTORIAL ITEMS (including freight on such items)
9980NON CAPITALIZED EXPENDITURESUsed for financial reporting9000 - 9999 EQUIPMENT, OTHER INVENTORIAL ITEMS (including freight on such items)
9981ELIMINATION OF CAPITAL EQUIPUsed for financial reporting9000 - 9999 EQUIPMENT, OTHER INVENTORIAL ITEMS (including freight on such items)
9982ELIMINATION-CAPITAL EXPENSESUsed for financial reporting9000 - 9999 EQUIPMENT, OTHER INVENTORIAL ITEMS (including freight on such items)