Object (Expense) Codes

 

Introduction to Object Code Structure

Object codes are six-digit numbers that are used to categorize actual expenses, budgeted amounts for expenses, and encumbrances, into categories that describe the nature of the goods or services purchased. For example, 05-30-00 is Books and pamphlets.

The first two digits (“major object) represent the major groupings of expenditures. These are:

01 Salaries and wages
02 Contracted services
03 Other services
04 Travel
05 Supplies and materials
06 Equipment
07 Employee benefits
08 Scholarships and awards
09 Debt redemption
10 Capital projects (construction)
11 Internal overhead
12 Capital projects expensed (repairs)
13 Bad debts
14 Inventory adjustments
15 Depreciation
19 Intra-agency pmts (Within UW)
20 Inter-agency pmts (between UW and other state agencies)
21 CTI’s (credit side)
(Codes above 21 are for special use.)

 

The second two digits (called the sub-object) provide more detail within major categories. For example,05-30-00 means books and pamphlets, a specific type of supplies & materials.
The last 2 digits, (called the sub-sub-object code) are for departmental use in tracking expenditures in more detail than is provided in the University chart of accounts. These are codes that may be assigned by individual departments and do not carry the same meaning across departments. For example, a departmental library may choose to assign sub-sub-objects 11, 12 and 13 to their Books and Pamphlets object 05-30-00 where 05-30-11 is Art books & pamphlets, 05-30-12 is Philosophy books, and 05-30-13 is Computer Science books. Another department could use 05-30-11 for oversize books, 05-30-12 for letter size books, and 05-30-13 for teeny books.
All six digits of an object code must be entered; in other words, the sub-sub-object cannot be left blank. Sub-sub-object 00 is used when no particular sub-object coding is intended.
Any object code can be used on any Budget Number, unless the budget status is “revenue only” or there are specific FAS processing edits in place (there are not many of these).

Transactions will reject in FAS if the conditions above are violated, so it is important to know the “status” of the budget when coding expenses.

 

The PURPOSE of Object Coding

We code out expenditures to these object codes for UW accountability and management of expenses (what did we spend our money on?), for the University’s Annual Report financial statements, (only the major objects-first 2 digits), and for reporting of expenses to the state of Washington (detailed). Our object code numbers (first 4 digits) convert to state codes (letters, not numbers), and expenditures are reporting to the state using the state codes. For example, 05-30-00 converts to state code EA, Supplies and Materials. The sub-sub-object (last 2 digits) are not significant for any external financial reporting.
It is NOT crucial to split very fine hairs when deciding on object codes, unless the department has a need to track a particular type of expense. The sub-sub-object (described above) should be used for this purpose. We do NOT use University-wide coding (the first 4 digits) to support every distinction that can be made; the object code listing would run to 559 pages, and we would have already used all of the available numbers. Rather, we use the first four digits for categories that need to be established University-wide, and sub-sub- objects for distinctions that departments need to make.
If you believe you need a University-wide object code, please contact Financial Accounting at (206) 221-7845, or email accountg@uw.edu. You may select and use sub-sub-objects on your own for departmental use.

Table of Contents

Object Code Title
01- Salaries and Wages
02- Personal Service Contracts and Other Purchased Services
03- Other Contractual Services
04- Travel
05- Supplies and Materials
06- Equipment and Library Materials
07- Retirement and Benefits
08- Student Aid and Other Grants and Subsidies
09- Debt Service
15- Depreciation (Cost Centers Only)
21- Cost Transfers
22- Cost Sharing (Grant and Contract Accounting Only)
25- Indirect Costs (Accounting Offices Only)
27- Grant and Contract Expenditure Summary

The following definitions apply for all salaries and wages sub-objects:

  • "Full-Time" relates to 40 or more hours per week.
  • "Permanent" status requires an appointment that exceeds six months in duration and is at least .5 FTE (Full Time Equivalent).
  • "Retirement Sick Leave Buyout" refers to employee salaries and wages expended for accrued sick leave upon retirement or death.
  • "Terminal Leave Pay" refers to employee salaries and wages for accrued vacation leave paid to employees upon termination of employment.

 

Code Salaries and Wages FAS Code*
Instruction and Research Faculty Salaries:
01-11 Full-Time Permanent Instruction & Research Faculty 01-10-01
01-12 Part-Time Permanent Instruction & Research Faculty 01-10-02
01-13 Full-Time Temporary Instruction & Research Faculty 01-10-03
01-14 Part-Time Temporary Instruction & Research Faculty 01-10-04
 
Auxiliary Teaching Staff Salaries:
01-21 Full-Time Permanent Auxiliary Teaching Staff 01-20-01
01-22 Part-Time Permanent Auxiliary Teaching Staff 01-20-02
01-23 Full-Time Temporary Auxiliary Teaching Staff 01-20-03
01-24 Part-Time Temporary Auxiliary Teaching Staff 01-20-04
 
Graduate School Student Appointments--Teaching Staff Salaries:
01-33 Full-Time Graduate School Student Appointments--Teaching 01-30-03
01-34 Part-Time Graduate School Student Appointments--Teaching 01-30-04
 
Graduate School Student Appointments--Non-Teaching Salaries:
01-43 Full-Time Graduate School Student Appointments--Non-Teaching 01-40-03
01-44 Part-Time Graduate School Student Appointments--Non-Teaching 01-40-04
 
Postdoctoral Research Trainee Salaries:
01-51 Full-Time Permanent Postdoctoral Research Trainee 01-50-01
01-52 Part-Time Permanent Postdoctoral Research Trainee 01-50-02
01-53 Full-Time Temporary Postdoctoral Research Trainee 01-50-03
01-54 Part-Time Temporary Postdoctoral Research Trainee 01-50-04
 
Classified** Staff Salaries:
01-61 Full-Time Permanent Classified** Staff 01-60-01
01-62 Part-Time Permanent Classified** Staff 01-60-02
01-63 Full-Time Temporary Classified** Staff 01-60-03
01-64 Part-Time Temporary Classified** Staff 01-60-04
01-68 Retirement Sick Leave Buyout--Classified** Staff 01-60-08
01-69 Terminal Leave Pay--Classified** Staff 01-60-09
 
Professional Staff Salaries:
01-71 Full-Time Permanent Professional Staff 01-70-01
01-72 Part-Time Permanent Professional Staff 01-70-02
01-73 Full-Time Temporary Professional Staff 01-70-03
01-74 Part-Time Temporary Professional Staff 01-70-04
01-78 Retirement Sick Leave Buyout--Professional Staff 01-70-08
01-79 Terminal Leave Pay--Professional Staff 01-70-09
 
Temporary Staff (Hourly Rate) Salaries, In-Excess Payments to Faculty, and Staff Overtime Payments:
01-81 Retired Faculty and Librarians (40% FTE) 01-80-01
01-82 Temporary Professional (includes retired) 01-80-02
01-83 Temporary Full Time 01-80-03
01-84 Annual Sick Leave Buyout--Classified** Staff 01-80-04
01-85 Annual Sick Leave Buyout--Professional Staff 01-80-05
01-86 Overtime/In-Excess Salary Payments for All Faculty, Staff, and Student Employees 01-80-06
01-87 Hourly Faculty, Staff 01-80-07
01-88 Hourly Work Study 01-80-08
01-89 Hourly Student Salary 01-80-09
 
Graduate Stipends:
01-91 Full-Time Permanent Graduate Stipends 01-90-01
01-92 Part-Time Permanent Graduate Stipends 01-90-02
01-93 Full-Time Temporary Graduate Stipends 01-90-03
01-94 Part-Time Temporary Graduate Stipends 01-90-04

 

* For salaries and wages only, six-digit codes are required to accommodate the Budget and Payroll systems, and appear as such in the Financial Accounting System Reports.

** Includes permanent non-civil service staff covered by collective bargaining agreements (e.g., office support staff).

(Note: For all payments to foreign nationals, use Object Code 02-90)

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Code Personal Service Contracts and Other Purchased Services
02-02

Audit and Financial Services

The amounts expended for financial, actuarial, economic and cost benefit analysis, as well as cost allocation, accounting and non-state audit services. Does not include amounts expended for cash management, investment management and stockbroker services (see Object Code 02-14 for investment expenses). Does not include amounts expended for the state actuary, attorney general, or state auditor (see Object Code 03-35 for state audit services).

02-03

Management and Organization Services
The amounts expended for services to provide management with recommendations on enhanced efficiencies, productivity improvements, quality control, program implementation or evaluation, or organization structure or framework. Includes expenditures for design, development, and/or implementation of major information processing or telecommunications systems. Also includes services for business process reengineering, strategic planning, goal setting, needs assessment, facilitators for staff functions or focus groups, harassment and related investigations, mediation, and lobbying.

02-04 Medical
Special medical services relating to the prevention, cure, care, or diagnosis of diseased or injured humans, or to the training of individuals for rendering of such services. Includes amounts expended for services of nurses and physicians acquired from temporary employment services.
02-05 Legal and Expert Witness Services
The amounts expended for attorneys, bond counsel, patent counsel, and expert witnesses. Does not include amounts expended for court reporters, legal aides, or lay witnesses (see Object Code 03-39 for attorney general services).
02-07 Tutoring
The provision of additional, specialized, or remedial instruction.
02-08 Research Subjects
Payments made to individuals participating in clinical trials, lab experiments, research studies, informational surveys or other similar activities.
02-11 Temporary Office Services
Temporary office services provided by individuals or nonincorporated organizations (see Object Code 03-56 for corporations).
02-12 Rental on Property Paid to Individuals
Amounts paid to individuals or nonincorporated organizations for the possession and use of land, structures, or equipment owned by others (see Object Codes 03-80 through 03-92 for payments to corporations).
02-13 Royalties
Compensation for the use of property based on an agreed portion of the income arising from such use.
02-14 Investment Expense
The amounts expended only for cash management, investment management, and stockbroker services that relate to the expenses incurred in the process of earning interest and investment income.
02-16 Computer and Information Services
The amounts expended to analyze, enhance, modify, or implement computer systems or telecommunications systems. Does not include amounts expended for data processing charges or amounts classified under Object Code 02-03.
02-20 Guest Speakers -- Honoraria Payments
Amounts expended to cover fees and travel expenses (use Object Code 03-20 if travel expenses are separately accounted for) of visiting faculty lecturers. (For payments to foreign nationals, use Object Code 02-90)
02-21 Performing Artists
The amounts expended for artistic performances. (For payments to foreign nationals, use Object Code 02-90)
02-29 Social Research Services
The amounts expended for studies or services related to health care, behavioral science, criminal justice education, medical issues, employment issues, or other social services. (For payments to foreign nationals, use Object Code 02-90)
02-30 Technical Research Services
The amounts expended for environmental studies and assessments, transportation studies and personal services related to natural resources, agriculture, science, biology, and aquatic issues. Also includes historical research, property appraisals, real estate services, archaeological surveys, and aerial surveys.
02-31 Marketing Services
The amounts expended for services to develop or implement a marketing or advertising plan or campaign; services related to marketing the University's service; public relations or media services; market research and development; and services provided to promote the University or one of its programs. Also includes amounts expended for public involvement services; trade development and assistance; development of market research and customer satisfaction surveys and/or assessment of survey results; conference or trade show coordination; fund raising; and related types of services.
02-32 Communications Services
The amounts expended for the design, development, and/or oversight of audio/video media productions, brochures, manuals, newsletters, maps, signs, posters, annual reports, etc.; technical writing/editing; speech writing; grant writing; graphic design services; development of communication strategies; and other related services to inform the public or other governmental agencies about a subject.
02-33 Employee Training Services
The amounts expended to provide training to meet employee training needs, managerial training, employee counseling services, guest speakers, and curriculum development. Does not include training which is offered to all or most employees on a continual or recurring basis (more than six times per fiscal year) or satellite training.
02-34 Recruiting Services
The amounts expended for the services performed by a professional search firm to assist in recruitment of successful candidates to fill vacant positions at the University. Does not include amounts paid to trade magazines or newspapers for publishing open position announcements (see Object Code 03-21 for the latter).
02-90 Foreign Nationals
Payments for services to non-resident aliens, other than salary and stipends.
02-95 Miscellaneous Professional Services
Professional or technical expertise provided by a consultant to accomplish a specific study, project, task, or other work statement not identified above. May include services such as insurance brokering or labor negotiations.
02-99 Miscellaneous Purchased Services
Payments to individuals for services not included in categories listed above.

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Code Other Contractual Services
03-01 Telephone--Recurring Charges
Charges for rental of telecommunications services, including analog or digital telephone lines, line features, telecommunications equipment, wireless devices, data connections, digital or analog circuits, cable TV, and Internet Service Providers.
03-02 Long Distance and UWATS Charges
Long Distance, UW Alternative Toll Services (UWATS), and Calling Cards expenses.
03-03 Cell Phone Charges
Charges for minor cell phone accessory purchases, recurring monthly charges and any other costs related to University-paid cell phone accounts.  Actual cell phone purchases should be coded 05-40 Non-Inventorial Equipment.
03-06 SCAN Charges
Toll and other charges incurred from the use of the State Controlled Area Network (SCAN).
03-08 Telecom--Other Charges
Nonrecurring and miscellaneous charges for services that are acquired under the Object Code 03-01.
03-11 Electricity
Amounts expended for electricity used to heat, cool, operate, and light University-owned facilities, as well as facilities occupied through commercial leases when not included as part of the monthly lease payment.
03-12 Fuel
Amounts expended for natural gas, petroleum, solid fuels, propane, etc., used to heat, cool, operate, and light University-owned facilities, as well as facilities occupied through commercial leases when not included as part of the monthly lease payment (see Object Code 03-33 for fuels related to vehicles).
03-13 Water, Garbage, and Sewer
Amounts expended for water, garbage, and sewer service.
03-19 Tuition and Fees (Paid to Other Than the UW)
Amounts expended for the payment of tuition, fees, or related expenses for individuals engaged in educational or training programs, other than the University of Washington.
03-20 Consultant Travel
Amounts expended for reimbursement of travel expenses incurred and separately accounted for by outside consultants who have been engaged by the University, and whose fees are charged to Object Code 02 .
03-21 Advertising--Promotion
Amounts expended to proclaim the qualities and advantages of the University and its components, and to aid in the furthering of its mission. Includes advertising faculty and staff job openings.
03-22 Data Processing Services
Charges by the Department of Information Services or other state agency processing installations for services.
03-23 OMWBE Services
Charges by the Office of Minority and Women's Business Enterprises for services.
03-24 Freight and Express
Amounts expended for delivery services where only the delivery services are being purchased. Examples include: Fed Ex or USPS charge for shipping. This object code is not taxable. Freight related to the University purchase of a tangible good is taxable (because the item itself is taxable) and should not be coded 03-24. It should be coded the same object code as the tangible good being purchased. For example: freight related to a piece of equipment costing $800 should be coded as 05-40 Non-capitalized Equipment (Less than $2,000); freight related to a piece of equipment costing $2,200 should be coded as the appropriate 06-XX Equipment object code; freight related to office supply purchases should be coded as 05-64 Office Supplies. Contact the Equipment Inventory Office at 543-4663 or eio@uw.edu with questions.
03-25 Insurance
Amounts expended for liability, property, vehicle, fire, accident, and all other forms of insurance other than employee's insurance benefits; also includes contributions to reserves for self-insurance.
03-26 Interest
The amounts expended for interest on the various forms of indebtedness incurred by the University, other than bonded indebtedness and capital leases (see Object Code 09-03 for interest on bonds).
03-27 Inpatient Hospital Charges
Charges in conjunction with patients who have been admitted to a hospital (see Object Code 03-32 for outpatient charges).
03-28 Laboratory Fees
Amounts paid for laboratory fees assessed by cost centers and outside labs.
03-29 Licenses and Permits
Amounts paid for official or legal licensing and permission.
03-30 Memberships, Dues, Newspapers
Charges for individual and/or agency participation in associations, organizations, conventions, and the cost of subscriptions that accompany these memberships. Does not include health club memberships. Charges for newspapers, including online newspapers if the content is the same as the printed newspaper, should be included here.
03-32 Outpatient Hospital Charges
Charges in conjunction with hospital patients who have not been admitted (see Object Code 03-27 for inpatient charges).
03-33 Vehicle Maintenance and Operating Costs
Amounts expended for the maintenance and operation of University-owned vehicles which include, but are not limited to, such costs as gasoline, oil, tires, parts, and supplies.
03-34 Participation, Registration, and Conference Fees
Amounts expended for the payment of registration, fees, and/or other related expenses for individuals engaged in or conducting educational or training programs. Does not include lodging or meals except where meals and lodging are included as an integral part of the fee.
03-35 State Audit Services
The amounts paid to the State Auditor for auditing services.
03-36 Subscriptions and Periodicals (Non-Library)
The amounts expended for subscriptions to newspapers and periodicals, and/or services providing informational reports. Excludes items cataloged in the Library, and subscriptions that come with individual and/or University memberships (see Object Code 03-30 for the latter).
03-37 Charters (Not a UW owned ship, boat, bus, aircraft, etc)
Amounts expended for use of ships, boats, busses, air craft and any other chartered transportation not owned by the University.
03-38 Vessel Usage Charge (Vessel ownded by UW)
Charges for the use of UW owned ships, aircraft and busses.
03-39 Attorney General Services
Amounts paid to the Attorney General's Legal Service Revolving Fund for University legal costs.
03-40 Personnel Services
Amounts paid to the Washington State Department of Personnel for services in connection with the appointment, training, promotion, layoff, recruitment, retention, classification, compensation, removal, discipline, labor relations, and welfare of classified state employees.
03-41 Campus Services--Medical Residents
Charges for medical residents provided by the School of Medicine.
03-42 Campus Services--Temporary Office Services
Temporary office services provided by University Temporary Services.
03-43 Campus Services--Audio Visual
Charges for audio visual services provided by other departments.
03-44 Campus Services--Print Plant
Charges for services provided by the University's print plant, including fine printing, quick printing, and photocopying.
03-45 Campus Services--Computing
Charges for computing services provided by on-campus installations.
03-46 Campus Services--Management System Services
Charges for systems development provided by on-campus units.
03-47 Campus Services--Trucking
Charges for moving and hauling services provided by on-campus units.
03-48 Campus Services--Physical Plant
Amounts expended for services provided by the Physical Plant Department.
03-49 Campus Services--Other
Amounts expended for goods and services provided by on-campus units not identified under other object codes.
03-50 Dry Cleaning and Laundry
Amounts expended for dry cleaning and laundry services.
03-51 Duplicating (Other Than Print Plant)
Amounts expended for printing, reproduction, and all common processes of duplication not provided by campus print plant.
03-53 Postage
Amounts expended for postage.
03-56 Outside Services--Temporary Office Services
Amounts expended for temporary office services provided by non-University entities (see Object Code 02-11 for individuals and nonincorporated concerns).
03-57 Outside Services--Computing
Amounts expended for computing services provided by entities other than the University or other state agencies.
03-58 Outside Services--Printing and Reproduction
Amounts expended for printing and reproduction performed by the State Printer or commercial printers. Includes reprints of articles submitted to publishers for publication (see Object Code 03-59 for page charges or preparation of camera-ready copy).
03-59 Outside Services--Printing Set-Up
Amounts expended for page charges and preparation of camera-ready copy by printers or publishers (see Object Code 03-58 for reprints and other printing expenditures).
03-60 Outside Services--Repair, Maintenance, and Alterations
Amounts expended for the normal upkeep and restoration of buildings, structures, equipment, or other improvements performed by non-University providers (see Object Code 03-64 if performed under contract).
03-62 Outside Services--Subcontract
Individually negotiated agreements which provide for the performance of a substantive portion of the prime research or training effort by another organization.
03-64 Outside Services--Maintenance Contracts
Amounts expended for contracts with non-University entities covering the normal upkeep and restoration of buildings, structures, equipment, or other improvements.
03-69 Outside Services--Other
Amounts expended for services provided by non-University entities not attributable to other object codes.
03-71 Binding—Originals--Serials and Monographs
Amounts expended for binding operations performed by the State Printer or commercial printers.
03-72 Archives and Records Management Services
Charges by the Secretary of State for archiving, storage, and records management services.
03-75 Meals, Coffee and Light Refreshments
Amounts expended for meals and/or light refreshments for meetings, training sessions, and recognition awards and events. Also includes hosting and entertaining on approved budgets.
03-80 Rentals--Buildings and Space
Amounts expended for the possession and use of land and structures owned by others.
03-81 Rentals--Furniture and Equipment (Other Than Computing Equipment)
Amounts expended for the possession and use of furniture and equipment (except computing equipment) owned by others. If title of equipment is expected to transfer to the University contact Financial Reporting at (206) 221-7845 for further consideration.
03-85 Rentals--Computing Equipment
Amounts expended for the possession and use of computing equipment owned by others. If title of equipment is expected to transfer to the University contact Financial Reporting at (206) 221-7845 for further consideration.
03-87 Rentals--Cylinder Rental
Amounts expended for the use of gas cylinders whether University-owned or non-University-owned.
03-89 Rentals--Other
Amounts expended for the possession and use of property not otherwise described in Object Codes 03-80 through 03-92.
03-91 Rentals--Conference Facilities
Amounts expended for the use of conference facilities.
03-93

Non-US Income Tax, Non Payroll

Foreign income tax for UW employees, not paid through the UW Payroll Office.

03-94

Other Foreign Tax

All other foreign taxes paid for UW global operations.

03-95 Payouts--Life Income
Payments to beneficiaries of annuity and life income plans.
03-99 Miscellaneous Contractual Services
Amounts expended for services other than those described above.

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Code Travel
04-10 In-State--Per Diem
The amounts paid for lodging and/or meal expenses incurred while traveling within the state boundary on official University business.
04-11 In-State--Air Fare
The amounts paid for air transportation expenses incurred while traveling within the state boundary on official University business.
04-12 Private Auto Mileage
The amounts paid as reimbursement for private car mileage incurred while traveling on official University business.
04-13 Car Rental
Amounts paid for commercial auto rental, not University Motor Pool.
04-15 Motor Pool Car Rental
Charges for use of a University Motor Pool vehicle while on official University business.
04-16 Other Travel Expenses
The amounts paid for all other costs incurred while traveling on official state business. Includes, but is not limited to: rail, bus, ferry, or taxi fares; parking fees; stenographic services; telephone calls; and other miscellaneous expenses.
04-20 Out-of-State--Per Diem*
The amounts paid for lodging and/or meal expenses incurred while traveling outside the state boundary on official University business.
04-21 Out-of-State--Air Fare*
Amounts paid for air transportation expenses incurred while traveling outside the state boundary on official University business.
04-31 Foreign--Air Fare*
Amounts expended for air transportation incurred during foreign travel while on official University business.
04-35 Foreign--Per Diem*
The amounts paid for lodging and/or meal expenses incurred during foreign travel on official University business.
04-40 Recruitment
The amounts paid to or on behalf of prospective employees for travel and associated living expenses incurred in connection with being interviewed by the University for possible future employment.
04-48 Moving Expense
The amounts paid for moving expenses of new employees.
04-50 Advances
Amounts paid in advance to University employees covering estimated per diem expenses to be incurred for official University travel (contact the Travel Office at 221-3511, for accounting requirements).
04-51 Encumbrances
The amounts encumbered for any of the above categories of travel expenses.
 
* For grants and contracts, check with granting agency regulations concerning travel to Canada or Mexico; travel may be defined either as out-of-state or foreign.

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Code Supplies and Materials
05-01 Food
The amounts expended for purchases of food (use Object Codes 03-49 or 03-99 for catering services). Also, see Object Code 03-75 for departmental purchases of meals, coffee, and light refreshments. If purchasing food for resale, use object code 05-98 (only for budgets in a proprietary fund, meaning in local programs 14-16 & 25).
05-02 Kitchen Supplies
The amounts expended for kitchen implements, such as spatulas, cooking spoons, knives, and bowls.
05-03 Feed and Supplements
Animal feed and dietary supplements (not meant for human consumption).
05-10 Sensitive Inventorial Items (Less than $2,000)
Weapons, firearms, and permanently attached accessories such as rifles, pistols, flare guns, net guns, tasers, rifle scopes, signal guns, line-throwing equipment, and animal control devices. These items must be tagged and inventoried. Use object code 06-90 or 06-91 for Sensitive Inventorial Items that cost $2,000 or more. Use object code 05-40 for accessories that are not permanently attached. Contact Equipment Inventory at 543-4663 or eio@uw.edu for more information.
05-25 Employee Recognition and Productivity Awards
The amounts expended for employee recognition and productivity awards of nominal economic value are not subject to federal taxation. Does not include cash or cash equivalents.
05-30 Books, Pamphlets, and Prerecorded Tapes and Discs (Non-Library)
The amounts expended for printed and prerecorded items not formally cataloged by a library or audiovisual center (see Object Code 03-36 for subscriptions).
05-31 Chemicals and Chemical Products
Chemicals or chemical products that contain 1% or more (.1% for carcinogens) by weight or volume of any of the chemicals found on the List of Hazardous Substances. See Hazardous Substances - Laboratory Safety Manual or contact the Environmental Health and Safety Department, 543-0467, for clarification.
05-32 Radioactive Chemicals and Isotopes
Any material that gives off particles or energy in the form of alpha, beta, or gamma radiation and are regulated by the Atomic Energy Act of 1954. Quantities of radioactive chemicals or materials are specified in units of activity; curie (Ci), or becquerel (Bq), rather than units of weight or volume (pounds, grams, or liters). See the UW ENVIRONMENTAL HEALTH AND SAFETY Radiation Safety Manual or contact the Environmental Health and Safety Department, 543-0463, for clarification.
05-33 Biological Assays
Assays that involve biological (animal or plant) fluids, cells, or tissues used to detect evidence of pathogens or measure levels of normal biological substances such as nucleic acids, proteins, carbohydrates, and lipids.
05-40 Non-capitalized Equipment (Less than $2,000)
All equipment that costs less than $2,000. Unique items that also fall in this category are carpet, drapes and other non-inventorial building improvements, regardless of cost; hard drives (unless being add costed to an existing asset); large flash drives (greater than $100 but less than $2,000); keyboards, monitors, printers, and mice; and sensitive inventory accessories that will not be permanently attached, such as holsters and cases. Contact Equipment Inventory at 543-4663 or eio@uw.edu for more information.
05-41

Non-capitalized Equipment - M&E Tax Exempt ($1,000 - $1,999)
Tax Exempt research equipment that is used at least 50% of its useful (depreciable) life for qualifying research and development projects based on the University's M&E Tax Exemption policy. Specific items not eligible for M&E Tax Exemption include laptops, notebooks, and cameras. Contact Equipment Inventory at 543-4663 or eio@uw.edu for more information.

05-43

Computing Supplies (Consumable) Consumable computing supplies such as cables, ink, toner, cartridges, tapes, small flash drives (less than $100), CDs and DVDs. Use object code 05-40 for small equipment such as hard drives, flash drives (greater than $100), keyboards, monitors, printers and mice. Contact Equipment Inventory at 543-4663 or eio@uw.edu for more information.

05-45 Noncapitalized Software(Each unit/license/user cost less than $1 Million) amounts expended for purchased software or licenses of commercially available software including upgrades and/or maintenance agreements. Software licensing includes but is not limited to the right to use the software, support for the software, and upgrades. Contact Equipment Inventory at 543-4663 or eio@uw.edu for more information.
05-46 Noncapitalized Software - M&E Tax Exempt (Each unit/license/user cost greater than $1,000 but less than $1 Million) Tax Exempt noncapitalized software that is used at least 50% of its useful (depreciable) life for qualifying research and development projects based on the University’s M&E Tax Exemption policy, with a useful life of greater than one year Amounts expended for purchased software or licenses of commercially available software including upgrades and/or maintenance agreements. Software licensing includes but is not limited to the right to use the software, support for the software, and upgrades. Contact Equipment Inventory at 543-4663 or eio@uw.edu for more information
05-64 Office Supplies
Paper, staplers, pens and pencils, and the like. For specific guidance on office supplies charged to sponsored projects, see Grants Information Memorandum, GIM 23, Attachment 1.
05-65 Training Supplies and Materials
Amounts spent for supplies and materials related to training programs.
05-90

Vivarium
The amounts expended for the purchase of animals by the Comparative Medicine cost center. No other budgets should use this code.

05-98 Resale Purchases
Amounts paid for the acquisition of merchandise purchased for resale, including purchase cost, freight-in costs, and inventory adjustments. Only for use by budgets in a proprietary fund (budgets in local programs 14-16 & 25).
05-99 Miscellaneous Consumables
Consumable supplies and materials (excluding food), replacement parts, and kits other than those described above. Use object code 05-40 for small equipment such as hard drives, keyboards, monitors, printers, and mice. Use object code 05-43 for computing supplies, object code 05-64 for office supplies, and object code 05-65 for training supplies and materials. Contact Equipment Inventory at 543-4663 or eio@uw.edu for more information.

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Code Equipment and Library Materials
06-10 Computing Equipment ($2,000 - $4,999)
Computing equipment. These are capital assets and include items such as desktop computers, portable computers, servers, and printers. Use object code 06-14, 06-15, 06-16, or 06-17 for computer clusters. Use object code 09-05 or 09-08 for computer capital leases. Contact Equipment Inventory at 543-4663 or eio@uw.edu for more information.
06-11 Computing Equipment ($5,000 or More)
Computing equipment. These are capital assets and include items such as desktop computers, portable computers, servers, and printers. Use object code 06-14, 06-15, 06-16, or 06-17 for computer clusters. Use object code 09-05 or 09-08 for computer capital leases. Contact Equipment Inventory at 543-4663 or eio@uw.edu for more information.
06-12

Computing Equipment – M&E Tax Exempt ($2,000 - $4,999)

Tax Exempt research computing equipment that is used at least 50% of its useful (depreciable) life for qualifying research and development projects based on the University’s M&E Tax Exemption policy. Eligible items include items such as servers, monitors, and laboratory computers. These are capital assets and must be tagged and inventoried. Specific items not eligible for M&E Tax Exemption include laptop or notebook computers. Use object code 09-05 or 09-08 for computer capital leases. Contact Equipment Inventory at 543-4663 or eio@uw.edu for more information.

06-13

Computing Equipment M&E Tax Exempt ($5,000 or more)

Tax Exempt research computing equipment that is used at least 50% of its useful (depreciable) life for qualifying research and development projects based on the University’s M&E Tax Exemption policy. Eligible items include items such as servers, monitors, laboratory computers. These are capital assets and must be tagged and inventoried. Specific items not eligible for M&E Tax Exemption include laptop or notebook computers. Use object code 09-05 or 09-08 for computer capital leases. Contact Equipment Inventory at 543-4663 or eio@uw.edu for more information.

06-14

Computer Cluster ($2,000 - $4,999)

Computer cluster. The purchase must meet the criteria as described in the University's Computer Cluster Policy and includes the requirement that the cluster cannot be broken apart for four years. A cluster purchase is considered one asset and must be tagged and inventoried. Use object code 09-05 or 09-08 for computer capital leases. Contact Equipment Inventory at 543-4663 or eio@uw.edu for more information.

06-15 Computer Cluster ($5,000 or More)

Computer cluster. The purchase must meet the criteria as described in the University's Computer Cluster Policy and includes the requirement that the cluster cannot be broken apart for four years. A cluster purchase is considered one asset and must be tagged and inventoried. For computer capital leases use object code 09-05 or 09-08. Contact Equipment Inventory at 543-4663 or eio@uw.edu for more information.

06-16

Computer Cluster - M&E Tax Exempt ($2,000 - $4,999)

Tax exempt computer cluster to be used 50% or more of the useful (depreciable) life for qualifying research and development projects based on the University’s M&E Tax Exemption policy. The purchase must meet the criteria as described in the University's Computer Cluster Policy and includes the requirement that the cluster cannot be broken apart for four years. A cluster purchase is considered one asset and must be tagged and inventoried. For computer capital leases use object code 09-05 or 09-08 Contact Equipment Inventory at 543-4663 or eio@uw.edu for more information.

06-17

Computer Cluster - M&E Tax Exempt ($5,000 or more)

Tax exempt computer cluster to be used 50% or more of the useful (depreciable) life for qualifying research and development projects based on the University’s M&E Tax Exemption policy. The purchase must meet the criteria as described in the University's Computer Cluster Policy and includes the requirement that the cluster cannot be broken apart for four years. A cluster purchase is considered one asset and must be tagged and inventoried. For computer capital leases use object code 09-05 or 09-08 Contact Equipment Inventory at 543-4663 or eio@uw.edu for more information.

06-18 Purchased Software (Each unit/license/user cost $1 Million or More)
Amounts expended for purchased software of licenses of commercially available software, with a useful life of greater than one year.Contact Equipment Inventory at 543-4663 or eio@uw.edu for more information.
06-19 Internally Developed Software and Other Intangibles (Each unit/license/user cost $1 Million or More)
Internally Developed Software and Other Intangibles (Each unit/license/user cost $1 Million or More). Contact Equipment Inventory at 543-4663 or eio@uw.edu for more information.
06-20 Internally Developed Software and Other Intangibles (Each unit/license/user cost $1 Million or More)
Amounts expended for Tax Exempt purchased software of licenses of commercially available software, with a useful life of greater than one year that is used at least 50% of its useful (depreciable) life for qualifying research and development projects based on the University's M&E Tax Exemption policy. Contact Equipment Inventory at 543-4663 or eio@uw.edu for more information.
06-21 Internally Developed Software and Other Intangibles - M&E Tax Exempt (Each unit/license/user cost $1 Million or More)
Amounts expended for Tax Exempt internally developed software and other intangibles, with a useful life of greater than one year that is used at least 50% of its useful (depreciable) life for qualifying research and development projects based on the University's M&E Tax Exemption policy. Contact Equipment Inventory at 543-4663 or eio@uw.edu for more information.
06-40 Library Materials--Books
The amounts expended for the cost of books and other single acquisitions including monographic microforms and music scores formally cataloged by a library or audiovisual center.
06-43 Library Materials--Media
The amounts expended for audiovisual materials including films, recordings, video tapes, and slides formally cataloged by a library or audiovisual center.
06-47 Library Materials--Microforms
The amounts expended for the cost of microforms purchased by the Law Library.
06-50 Library Materials--Serials
The amounts expended for the cost of serials such as periodicals and monographic serials formally cataloged by a library or audiovisual center.
06-59 Library Materials--Continued Serials
The amounts expended for serial subscriptions after the first year of acquisition, purchased by the Law Library.
06-90 Other Equipment (Non-computing) ($2,000 - $4,999)
Non-computing equipment. These are capital assets and must be tagged and inventoried. This category includes items such as laboratory equipment, medical equipment, optical equipment, and vehicles. Contact Equipment Inventory at 543-4663 or eio@uw.edu for more information.
06-91 Other Equipment (Non-computing) ($5,000 or more)
Non-computing equipment. These are capital assets and must be tagged and inventoried. This category includes items such as laboratory equipment, medical equipment, optical equipment, and vehicles. Contact Equipment Inventory at 543-4663 or eio@uw.edu for more information.
06-92 Other Equipment (Non-computing) - M&E Tax Exempt ($2,000 - $4,999)
Tax exempt non-computing equipment used 50% or more of the useful (depreciable) life for qualifying research and development projects based on the University’s M&E Tax Exemption policy. These are capital assets and must be tagged and inventoried. This category includes items such as laboratory equipment, medical equipment, optical equipment, and vehicles. Contact Equipment Inventory at 543-4663 or eio@uw.edu for more information.
06-93 Other Equipment (Non-computing) - M&E Tax Exempt ($5,000 or more)
Tax exempt non-computing equipment used 50% or more of the useful (depreciable) life for qualifying research and development projects based on the University’s M&E Tax Exemption policy. These are capital assets and must be tagged and inventoried. This category includes items such as laboratory equipment, medical equipment, optical equipment, and vehicles. Contact Equipment Inventory at 543-4663 or eio@uw.edu for more information.
06-96 Equipment Pass Through Non-University owned equipment that is passed through the University, fabricated for resale, and delivered to external agencies. This code has a highly limited purpose and must be pre-approved by Equipment Inventory before use. Contact Equipment Inventory at 543-4663 or eio@uw.edu for more information.

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Code Retirement and Benefits
07-01 Unemployment Compensation
The amounts expended to pay for unemployment compensation benefits received by former University employees.
07-02 Medical Aid and Industrial Insurance
The amounts expended for the University's share of medical aid and industrial insurance.
07-03 TA/RA Health Benefits
The amounts expended for the University's share of the health benefits for eligible graduate student service appointees.
07-04 Annuity Premiums (UW Retirement Programs)
The amounts expended for the University's portion of UW Retirement contributions.
07-05 State Retirement Premiums
The amounts expended for the University's portion of state retirement (PERS I and II) premiums.
07-06 Retirement Supplementation (Pensions)
The amounts expended for supplemental payments to retired individuals when the faculty retirement system annuity falls short of a calculated goal.
07-07 OASDI
The amounts expended as the University's share of the Old Age, Survivors, and Disability Insurance portion of Social Security.
07-08 Medicare
The amounts expended as the University's share of the Hospital Insurance portion of Social Security.
07-10 Health Insurance Plans
The amounts expended as the University's share of health, life, and disability insurance.
07-13 Separation Leave
The amounts expended to pay for separation leave for benefits eligible classified staff, professional staff and librarians.

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Code Student Aid and Other Grants and Subsidies
08-01 Scholarships
Payments to students (generally undergraduate) that are made by checks or by credits to their tuition accounts. Scholarships may cover all or a portion of the costs of education under conditions specified by the donor or sponsor. Scholarships may not represent either payment for employment services or for research that is mostly for the University's benefit. Disbursements are made by Student Fiscal Services from scholarships or federal grants (82-XXXX) or from outside sponsor accounts (33-XXXX and 37-XXXX).
08-02 Stipends
The amounts paid to graduate and postdoctoral individuals under fellowships and training grants in accordance with preestablished levels to provide for the individuals' living expenses during the period of training, where there is no employer/employee relationship.
08-03 Prizes and Awards
The amounts paid as prizes and awards to persons who are not University employees.
08-04 Loans
Payments to students that are made by check or by credit to their tuition account. Loans may cover all or a portion of the costs of education. Loan advances represent obligations that must be repaid, and are evidenced by a signed promissory note. Authorizations and disbursements from loan funds (70-XXXX) are made by Student Fiscal Services.
08-05 Tuition and Fees Paid to the University of Washington
Amounts expended for tuition and fees paid to the University of Washington; includes amounts paid on behalf of trainees who also draw stipends on training grants (Object Code 08-02), as well as graduate assistants employed on research grants (Object Codes 01-30-0X and 01-40-0X).
08-06 Exemptions
Amounts by which students' University of Washington tuition is reduced. Tuition may be reduced for scholarship or fellowship awards, TA appointments, faculty/staff employee benefits, or entitlements under state law.
08-09 Loan Cancellations
Amounts of student loan cancellations. Use of this code is limited to loan funds (70-XXXX).
08-99 Other Grants and Subsidies
Amounts expended for grants and subsidies not detailed above.

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Code Debt Service
09-01 Payment of Principal--Bonds
The amounts paid on principal for the redemption of bonds issued by or for the University.
09-02 Payment of Principal--Notes
Principal payments on liabilities evidenced by notes payable issued by or for the University.
09-03 Interest on Bonded Debt
The amounts expended for interest on bonded indebtedness incurred by or for the University (see Object Code 03-26 for interest on other forms of indebtedness).
09-04 Payment of Principal--Capital Leases
The amounts expended for the payment of principal on capital lease contracts entered into by the University, except those covering computers.
09-05 Payment of Principal--Capital Leases--Computers
The amounts expended for the payment of principal on computer capital lease contracts entered into by the University.
09-06 Interest on Computer Capital Leases
Amounts expended for interest on computer capital leases.
09-07 Interest on Capital Leases Other Than Computer
Amounts expended for interest on capital leases for other than computing equipment.
09-08 Payment of Principal--Capital Leases--Computers--OST
The amounts expended for the payment of principal on computer capital lease contracts entered into by the University with the Office of State Treasurer.
09-09 Payment of Principal--Capital Leases--OST
The amounts expended for the payment of principal on capital lease contracts entered into by the University with the Office of State Treasurer, except those covering computers.
09-10 Interest on Computer Capital Leases--OST
Amounts expended for interest on computer capital leases with the Office of State Treasurer.
09-11 Interest on Capital Leases Other Than Computer--OST
Amounts expended for interest on capital leases for other than computing equipment with the Office of State Treasurer.

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Code Depreciation
15-01 Cost Center Depreciation
Depreciation expense charged to cost centers. This expense should always be offset by an equal and opposite entry to the related equipment reserve.
Code Cost Transfers
21-37 Cost Transfer--Salaries
Entries to an issuing budget on a cost transfer invoice recharging salaries.
21-38 Cost Transfer--Benefits
Entries to an issuing budget on a cost transfer invoice recharging employee benefits.
21-39 Cost Transfer--Other Contractual Services
Entries to an issuing budget on a cost transfer invoice recharging contractual services and other costs.
21-40 Travel
Entries to an issuing budget on a cost transfer invoice recharging travel costs.
21-50 Supplies and Materials
Entries to issuing budgets on a cost transfer invoice recharging supplies and materials.
21-60 Cost Transfer--Equipment
Entries to issuing budgets on a cost transfer invoice which transfers equipment costs.
Code Cost Sharing
22-99 Cost Sharing
The credit side of a journal voucher which transfers costs from a grant or contract to a departmental budget. Such journal vouchers are prepared by the Grant and Contract Accounting Office only.
Code Indirect Costs
25-99 Indirect Costs
Charges against a budget for facilities and administrative costs not otherwise directly charged. Currently recorded by an automated FAS process only.
Code Grant and Contract Expenditure Summary
27-01 Grant and Contract Expenditure Summary--Year 1
The consolidation of all other expenditures on a given grant or contract during the first year for which a consolidation is made, affecting grant year files only. Entries are made only by the Grant and Contract Accounting Office, at the department's request.
27-02
thru
27-10
Grant and Contract Expenditure Summary--Years 2-10
The same expenditures as Object Code 27-01 above, except covering the second through the tenth years.
27-99 Grant and Contract Expenditure Summary--Prior
The consolidation of all other expenditures on a given grant or contract for all prior project periods. May cover a fixed or changing time frame at the discretion of the Grant and Contract Accounting Office.

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