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.
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.
Goods and Services Taxability List
Below is a link to a list of the items commonly purchased at the UW with their sales/use taxability indicated. Also listed are possible object codes that could be used to identify the purchase.
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 |
(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). |
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Management and Organization Services |
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| 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. |
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| 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). |
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| Tutoring The provision of additional, specialized, or remedial instruction. |
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| Research Subjects Payments made to individuals participating in clinical trials, lab experiments, research studies, informational surveys or other similar activities. |
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| Temporary Office Services Temporary office services provided by individuals or nonincorporated organizations (see Object Code 03-56 for corporations). |
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| 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). |
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| Royalties Compensation for the use of property based on an agreed portion of the income arising from such use. |
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| 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. |
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| 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. |
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| 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) |
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| Performing Artists The amounts expended for artistic performances. (For payments to foreign nationals, use Object Code 02-90) |
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| 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) |
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| 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. |
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| 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. |
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| Communications and Media Services The amounts expended for the design, development, and/or oversight of printed or audiovisual communications. Includes 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. |
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| 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. |
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| 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). |
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| Foreign Nationals Payments for services to non-resident aliens, other than salary and stipends. |
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| Miscellaneous Professional Services Professional or technical expertise provided by a consultant or other professional to accomplish a specific study, project, task, or other work statement not identified above. May include services such as insurance brokering, computer networking and technical support services, labor negotiations, and other temporary services provided by skilled professionals not otherwise provided for above. |
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| 02-96 | Software Implementation and Consulting Service Services provided by consultants for customizing software programs to integrate with University of Washington systems, or for developing entirely custom software applications to suit University of Washington needs. Services may include systems integration, project and change management, and computer programming. Does not include routine installation of commercially available software programs (such as Adobe Acrobat, Microsoft Office, etc) |
| Miscellaneous Purchased Services Payments to individuals for services not included in categories listed above. Includes items such as photography, fitness instruction, and day trips for sightseeing. Note: does not include temporary office services (03-56), other professional services (02-95), or maintenance (03-60). |
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| Code | Other Contractual Services |
|---|---|
| Telephone, Telecommunication and Telecommunication Ancillary Service 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, Voice Over IP, and telecommunication ancillary services such as Call Fowarding, call waiting, voicemail, text messaging, etc. Includes transactions where telecommunications services are bundled with internet access |
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| Long Distance and UWATS Charges Long Distance, UW Alternative Toll Services (UWATS), and Calling Cards expenses. |
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| 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. Includes services such as text messaging, voice fowarding, international calls and internet access that is bundled into the cell phone plan. Actual cell phone purchases should be coded 05-40 Non-Inventorial Equipment. |
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Cloud Computing for F&A (MTDC) Exempt contracted cloud services, storage services and compute services (including Hyak CC) |
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Workday Cost Alloc |
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| SCAN Charges Toll and other charges incurred from the use of the State Controlled Area Network (SCAN). |
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| Telecom--Other Charges Nonrecurring and miscellaneous charges for services that are acquired under the Object Code 03-01. |
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TRF – Technology Recharge Fee The Technology Recharge Fee (TRF) is a per capita rate paid by all UW academic and administrative units to supplement existing central funds, which pay for the basic services. Please, see TRF Overview for more details. Contact uwit-billing@uw.edu for questions/details |
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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. |
| 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). |
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| Water, Garbage, and Sewer Amounts expended for water, garbage, and sewer service. |
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| 03-14 | Internet Access Data processing and information services that allow data to be generated, acquired, stored, processed and retried and delivered by an electronic transmission to a purchasers. Includes charges for pure cloud storage where no additional digital services are provided. Includes both high-speed and mobile internet. Internet Service Providers, Wide Area Networks, Internet Access Hot Spots. |
| 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. |
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| 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 . |
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| 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. |
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| Data Processing Services Charges by the Department of Information Services or other state agency processing installations for services. |
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| OMWBE Services Charges by the Office of Minority and Women's Business Enterprises for services. |
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| 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. |
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| 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. |
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| 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). |
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| Inpatient Hospital Charges Charges in conjunction with patients who have been admitted to a hospital (see Object Code 03-32 for outpatient charges). |
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| Laboratory Fees for Research Amounts paid for laboratory fees assessed by cost centers and outside lab for analysis and research performed by humans. |
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| Licenses and Permits Amounts paid for official or legal licensing and permission. |
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| Memberships, Dues, Newspapers Charges for individual and/or agency participation in associations, organizations, conventions, and the cost of subscriptions that accompany these memberships, unless the value of the subscription exceeds 10% of the value of the membership (see Object Code 05-26). 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. |
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| Outpatient Hospital Charges Charges in conjunction with hospital patients who have not been admitted (see Object Code 03-27 for inpatient charges). |
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| 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. Interdepartmental maintenance charges should be placed on object code 03-49 |
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| 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. |
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| State Audit Services The amounts paid to the State Auditor for auditing services. |
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| 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 or 05-26 or for the latter). |
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| 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. |
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| Vessel Usage Charge (Vessel owned by UW) Charges for the use of UW owned ships, aircraft and busses. |
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| Attorney General Services Amounts paid to the Attorney General's Legal Service for University legal costs. |
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| 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. |
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| Campus Services--Medical Residents Charges for medical residents provided by the School of Medicine. |
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| Campus Services--Temporary Office Services Temporary office services provided by University Temporary Services. |
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| Campus Services--Audio Visual Charges for audio visual services provided by other departments. |
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| Campus Services--Print Plant Charges for services provided by the University's print plant, including fine printing, quick printing, and photocopying. |
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| Campus Services--Computing Charges for computing services provided by on-campus installations. |
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| Campus Services--Management System Services Charges for systems development provided by on-campus units. |
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| Campus Services--Trucking Charges for moving and hauling services provided by on-campus units. |
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| Campus Services--Physical Plant Amounts expended for services provided by the Physical Plant Department. |
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| Campus Services--Other Amounts expended for goods and services provided by on-campus units not identified under other object codes. |
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| Dry Cleaning and Laundry Amounts expended for dry cleaning and laundry services. |
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| Duplicating (Other Than Print Plant) Amounts expended for printing, reproduction, and all common processes of duplication not provided by campus print plant. |
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| 03-52 | Laboratory Fees for Goods or Rental of Equipment Amounts paid to outside laboratories for the purchase of goods or the rental of equipment within a laboratory space. |
| Postage Amounts expended for postage. |
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| 03-54 | Publication Fees Fees paid to journals or other scholarly publications for publishing a University of Washington employee's work therein |
| 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). |
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| Digital Automated Services Charges for Services transferred automatically using one or more software applications. Digital automated services include online databases, and other online applications or "apps" which automatically perform services, computations, or other, similar functions through the use of various software components. Includes purchases of domain names. Note: consulting, website design, and other similar services rendered by humans should use object code 02-95. Data processing services should use object code 03-22. |
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| 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). |
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| Outside Services--Printing Set-Up Amounts expended for page charges and preparation of camera-ready copy by printers or publishers. Does not include photography (object code 02-99) or phyiscal printing. (see Object Code 03-58 for reprints and other printing expenditures). |
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| 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). |
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| 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. |
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| 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. |
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Outside Services--M&E Tax Exempt |
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| Outside Services--Other Amounts expended for services provided by non-University entities not attributable to other object codes. |
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| Binding—Originals--Serials and Monographs Amounts expended for binding operations performed by the State Printer or commercial printers. |
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| Archives and Records Management Services Charges by the Secretary of State for archiving, storage, and records management services. |
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| Food and Light Refreshments for Meetings Amounts expended for food and/or light refreshments for meetings, training sessions, and recognition awards and events. Does not include charges for meals, soft drinks, prepared food (such as coffee or non-bakery items sold in a heated state), meals purchased at restaurants, or catering services. |
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| 03-77 | Catering, Meals, Soft Drinks, Ice, Alcohol and Prepared Foods Amounts for the purchase of catering, prepared meals, ice, alcohol, meals purchased at restaurants, other prepared foods, and soft drinks for meetings and other events. Includes hot coffee/tea. |
| Rentals--Buildings and Space Amounts expended for the possession and use of land and structures owned by others. |
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| 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. |
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| 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. |
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| Rentals--Cylinder Rental Amounts expended for the use of gas cylinders owned by a vendor. |
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| Rentals--Other Amounts expended for the possession and use of tangible property not otherwise described in Object Codes 03-80 through 03-91. Should not be used for rent of real property (Object Code 03-80). |
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| Rentals--Conference Facilities Amounts expended for the use of conference facilities. |
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| 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. |
| Payouts--Life Income Payments to beneficiaries of annuity and life income plans. |
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| Miscellaneous Contractual Services Amounts expended for services other than those described above. Includes installing, repairing, cleaning, improving construction and decorating of property. |
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| Code | Travel |
|---|---|
| In-State--Per Diem The amounts paid for lodging and/or meal expenses incurred while traveling within the state of Washington on official University business. |
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| In-State--Air Fare The amounts paid for air transportation expenses incurred while traveling within the state of Washington on official University business. |
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| Private Auto Mileage The amounts paid as reimbursement for private car mileage incurred while traveling on official University business. |
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| Car Rental Amounts paid for commercial auto rental, not University Motor Pool. |
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| Motor Pool Car Rental Charges for use of a University Motor Pool vehicle while on official University business. |
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| 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. |
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| 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. |
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| Out-of-State--Air Fare* Amounts paid for air transportation expenses incurred while traveling outside the state boundary on official University business. |
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| Foreign--Air Fare* Amounts expended for air transportation incurred during foreign travel while on official University business. |
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| Foreign--Per Diem* The amounts paid for lodging and/or meal expenses incurred during foreign travel on official University business. |
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| 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. |
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| Moving Expense The amounts paid for moving expenses of new employees. |
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| 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 206.543.5858 or traveluw.@uw.edu, for accounting requirements). |
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| Encumbrances The amounts encumbered for any of the above categories of travel expenses. |
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| * 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 |
|---|---|
| Food The amounts expended for purchases of food (use Object Code 03-77 for catering services). Also, see Object Code 03-75 for departmental purchases of water and non-prepared food (such as pre-packaged snacks or fruit) for meetings and Object Code 03-77 for purchases of soft drinks, ice, alcohol, and other prepared meals for meetings. IF purchasing food for resale, use object code 05-98 (only for budgets in a prorietary fund, meaning in local programs 14-1 & 25). |
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| Kitchen Supplies The amounts expended for kitchen implements, such as spatulas, cooking spoons, knives, and bowls. |
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| Feed and Supplements Animal feed and dietary supplements (not meant for human consumption). |
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| 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. |
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| Employee Recognition and Productivity Awards Employee recognition awards are items of nominal economic value which are not subject to federal taxation. Does not include cash or cash equivalents. Purchases of these items are subject to state sales and use taxes. |
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| 05-26 | Journals, magazines and publications associated with professional organization memberships Charges for journals, magazines, and publications included with memberships if the value of the subscription exceeds 10% of the value of the membership. Health club memberships may be included here. |
| 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). Includes digital versions of such materials. |
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| 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. Note: does not include chemicals or chemical products used directly in patient care for the diagnosis or treatment of disease. |
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| 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. Note: does not include radioactive chemicals or isotopes used directly in patient care for the diagnosis or treatment of disease. |
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| 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. Note: does not include biological assays used directly in patient care for the diagnosis or treatment of disease. |
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| 05-34 | Chemicals and Chemical Products Used in Patient Diagnosis or Treatment Chemicals or chemical products used directly in patient care for the diagnosis or treatment of disease. |
| 05-35 | Radioactive Chemicals and Isotopes Used in Patient Diagnosis or Treatment Radioactive chemicals or isotopes used directly in patient care for the diagnosis or treatment of disease. |
| 05-36 | Biological Assays Used in Patient Diagnosis or Treatment Biological assays used directly in patient care for the diagnosis or treatment of disease. |
| Non-capitalized Equipment (Less than $5,000 (Including Sales Tax)) Effective 7/1/16, the equipment capitalization threshold increased to $5,000. This replaces object codes 06-10, 06-14, and 06-90. All equipment that costs less than $5,000. 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 $5,000); 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. |
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| 05-41 |
Non-capitalized Equipment - M&E Tax Exempt ($200 - $4,999) |
| 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. |
| 05-44 | Noncapitalized Custom Software Amounts expended for purchase of customized software or licenses, including upgrades and/or maintenance agreements. Sofware licensing is customized and includes the right to use software, support for the software and upgrades. Includes charges for custom website design |
| 05-45 |
Noncapitalized Prewritten Software and Subscriptions (Each unit/license/user cost less than $1 Million (including sales tax)) amounts expended for purchased software or licenses of commercially available software including installation, upgrades, updates, patches, maintenance agreements, and/or warranties. Includes prewritten remote access software. 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 M&E Tax Exempt (Each unit/license/user cost greater than $200 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 |
| 05-47 | Non-capitalized Equipment ($2K - $4,999 (Including Sales Tax)) - Grandfathered Awards Effective 7/1/16, after the increase to the equipment capitalization threshold. All (non-capital) equipment with a cost of $2,000 - $4,999 purchased on a grandfathered award budget. This includes items such as lab equipment, medical equipment and other non-capital equipment. Also included is computer equipment such as desktop and portable computers, servers and printers. Grandfathered budgets include budgets that exist prior to 7/1/2016 and noncompeting renewal budgets will continue to be grandfathered until the time that the project enters the next competitive cycle. Funding received in response to proposals with an eGC-1 approval date prior to 5/1/2016 will continue to be grandfathered under the $2,000 threshold, even if the award has a start date of 7/1/2016 or later. For questions about equipment contact Equipment Inventory at 543-4663 or eio@uw.edu and for questions about grandfathered awards contact Grant and Contract Accounting at 616-9995 or gcahelp@uw.edu. |
| 05-48 | Non-capitalized Equipment - M&E Tax Exempt ($2K - $4,999) - Grandfathered Awards Effective 7/1/16, after the increase to the equipment capitalization threshold. Tax Exempt research (non-capital) equipment purchased on a grandfathered award budget that is used at least 50% of its useful 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. Grandfathered budgets include budgets that exist prior to 7/1/2016 and noncompeting renewal budgets will continue to be grandfathered until the time that the project enters the next competitive cycle. Funding received in response to proposals with an eGC-1 approval date prior to 5/1/2016 will continue to be grandfathered under the $2,000 threshold, even if the award has a start date of 7/1/2016 or later. For questions about equipment contact Equipment Inventory at 543-4663 or eio@uw.edu and for questions about grandfathered awards contact Grant and Contract Accounting at 616-9995 or gcahelp@uw.edu. |
| 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. |
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| Training Supplies and Materials Amounts spent for supplies and materials related to training programs. |
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Vivarium |
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| 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). |
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| 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. Includes communications and training materials. 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 |
|---|---|
| Computing Equipment ($5,000 or More (Including Sales Tax)) 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. |
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| 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. |
| 06-15 | Computer Cluster ($5,000 or More (Including Sales Tax))
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. |
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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. |
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| Purchased Software (Each unit/license/user cost $1 Million or More (Including Sales Tax)) 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. |
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| 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. |
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| Purchased Software- M&E Tax Exempt (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. |
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| 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. |
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| 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. |
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| Library Materials--Media The amounts expended for audiovisual materials including films, recordings, video tapes, and slides formally cataloged by a library or audiovisual center. |
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| Library Materials--Microforms The amounts expended for the cost of microforms purchased by the Law Library. |
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| 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. |
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| Library Materials--Continued Serials The amounts expended for serial subscriptions after the first year of acquisition, purchased by the Law Library. |
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| Other Equipment (Non-computing) ($5,000 or more (Including Sales Tax)) 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. |
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| 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 |
|---|---|
| Unemployment Compensation The amounts expended to pay for unemployment compensation benefits received by former University employees. |
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| Medical Aid and Industrial Insurance The amounts expended for the University's share of medical aid and industrial insurance. |
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| TA/RA Health Benefits The amounts expended for the University's share of the health benefits for eligible graduate student service appointees. |
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| Annuity Premiums (UW Retirement Programs) The amounts expended for the University's portion of UW Retirement contributions. |
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| State Retirement Premiums The amounts expended for the University's portion of state retirement (PERS I and II) premiums. |
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| Retirement Supplementation (Pensions) The amounts expended for supplemental payments to retired individuals when the faculty retirement system annuity falls short of a calculated goal. |
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| OASDI The amounts expended as the University's share of the Old Age, Survivors, and Disability Insurance portion of Social Security. |
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| Medicare The amounts expended as the University's share of the Hospital Insurance portion of Social Security. |
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| Health Insurance Plans The amounts expended as the University's share of health, life, and disability insurance. |
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| 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 |
|---|---|
| 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). |
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| 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. |
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| Prizes and Awards The amounts paid as prizes and awards to persons who are not University employees. |
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| 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. |
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| 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). |
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| 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. |
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| Loan Cancellations Amounts of student loan cancellations. Use of this code is limited to loan funds (70-XXXX). |
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| Other Grants and Subsidies Amounts expended for grants and subsidies not detailed above. |
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| Code | Debt Service |
|---|---|
| Payment of Principal--Bonds The amounts paid on principal for the redemption of bonds issued by or for the University. |
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| Payment of Principal--Notes Principal payments on liabilities evidenced by notes payable issued by or for the University. |
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| 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). |
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| 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. |
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| Payment of Principal--Capital Leases--Computers The amounts expended for the payment of principal on computer capital lease contracts entered into by the University. |
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| Interest on Computer Capital Leases Amounts expended for interest on computer capital leases. |
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| Interest on Capital Leases Other Than Computer Amounts expended for interest on capital leases for other than computing equipment. |
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| 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. |
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| 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. |
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| Interest on Computer Capital Leases--OST Amounts expended for interest on computer capital leases with the Office of State Treasurer. |
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| 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 |
|---|---|
| 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 |
|---|---|
| Cost Transfer--Salaries Entries to an issuing budget on a cost transfer invoice recharging salaries. |
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| Cost Transfer--Benefits Entries to an issuing budget on a cost transfer invoice recharging employee benefits. |
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| Cost Transfer--Other Contractual Services Entries to an issuing budget on a cost transfer invoice recharging contractual services and other costs. |
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| Travel Entries to an issuing budget on a cost transfer invoice recharging travel costs. |
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| Supplies and Materials Entries to issuing budgets on a cost transfer invoice recharging supplies and materials. |
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| Cost Transfer--Equipment Entries to issuing budgets on a cost transfer invoice which transfers equipment costs. |
| Code | Cost Sharing |
|---|---|
| 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 |
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| 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 |
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| 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. |
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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. |
| 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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