Exp - University of Kentucky

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					  Code       SAP                     OC/Float               Long Description                                                 Explanation                                          ExpNotes      Notes 2
                                                                                              Object code used for budgetary purposes only from which automatic
                                                                                              budget reallocation is to occur. For further information on Budget Pool,
                                                                                              contact your sector budget office or refer to the business procedures
1000      510000   Budget Pool                  Budget Pool                                   manual, section E-17-12.                                                       Salary and wages
          510999   Budget Pool                  Budget Pool                                   Cell Phone Allowance-budget pool

                                                                                              Object code used for budgetary purposes only from which automatic
                                                                                              budget reallocation is to occur. This budgetary pool relates only to faculty
                                                                                              related personal services and is only valid on the Budget Pool flag as set.
          511000   Budget Pool                  Budget Pool                                   For further information on Budget Pool, contact you                            Salary and wages
New       511010   Faculty MidYr Salary         Faculty Midyear Salary Increase

                                                                                              Wages and salaries of persons whose assignments are primarily instruction,
                                                                                              research, or public service and who hold academic rank titles of professor,                       Split into faculty regular and faculty
1101      511011   Faculty-FT Regular           Faculty Full-Time Regular Pay                 associate professor, assistant professor, or instructor or the equivalent.    Salary and wages    lecturer
                                                                                              Vacation and sick leave pay of persons whose assignments are primarily
                                                                                              instruction, research, or public service and who hold academic rank titles of
                                                                                              professor, associate professor, assistant professor, or instructor or the
New       511012   Faculty- FT Nonprodu         Faculty Full-Time Non-productive Pay          equivalent.                                                                   Salary and wages
                                                                                              Premium and bonus of persons whose assignments are primarily
                                                                                              instruction, research, or public service and who hold academic rank titles of
                                                                                              professor, associate professor, assistant professor, or instructor or the
New       511013   Faculty- FT Prem/Bon         Faculty Full-Time Premium and Bonus           equivalent.                                                                   Salary and wages
New       511014   Faculty- FT Prac Bon         Faculty Full-Time Practice Bonus              Clinical faculty use only                                                      Salary and wages   add on 1/3/2006
New       511015   Faculty- FT PSP              Faculty FT PSP Bonus                          Clinical faculty use only
                                                                                              Wages and salaries of persons in positions classified as Lecturer and whose
New       511021   Lecturer- FT Regular         Faculty Lecturer Full-Time Regular Pay        assignment are primarily instruction.                                       Salary and wages
                                                Faculty Lecturer Full-Time Non-productive     Vacation and sick leave of persons in positions classified as Lecturer and
New       511022   Lecturer-FT Nproduct         Pay                                           whose assignment are primarily instruction.                                 Salary and wages
                                                Faculty Lecturer Full-Time Premium and        Premium and bonus of persons in positions classified as Lecturer and
New       511023   Lecturer-FT Prem/Bon         Bonus                                         whose assignment are primarily instruction.                                 Salary and wages

New       511024   Lecturer-FT Prac Bon         Faculty Lecturer Full-Time Practice Bonus
New       511025   Lecturer-FT PSP Bon          Faculty Lecturer Full-Time PSP Bonus
                                                                                              Wages and salaries of persons in positions classified as librarians and
                                                                                              whose primary function is the retrieval, classification, maintenance,
                                                                                              circulation and dissemination of information concerning written and other
1102      511031   Librarian-FT Regular         Librarians Full-Time Regular Pay              materials held in libraries.                                                   Salary and wages
                                                                                              Vacation and sick leave pay of persons in positions classified as librarians
                                                                                              and whose primary function is the retrieval, classification, maintenance,
                                                                                              circulation and dissemination of information concerning written and other
New       511032   Librarian-FT Nproduc         Librarians Full-Time Non-Productive Pay       materials held in libraries.                                                   Salary and wages
                                                                                              premium and bonus of persons in positions classified as librarians and
                                                                                              whose primary function is the retrieval, classification, maintenance,
                                                                                              circulation and dissemination of information concerning written and other
New       511033   Librarian-FT Bonus           Librarians Full-Time Premium and Bonus        materials held in libraries.                                                   Salary and wages
                                                                                              Wages and salaries of persons in part-time positions which otherwise meet
1110      511211   Faculty-PT Regular           Faculty Part-Time Regular Pay                 the same criteria as those defined for faculty.                                Salary and wages
                                                                                              Vacation and sick leave pay of persons in part-time positions which
New       511212   Faculty- PT Nproduct         Faculty Part-Time Non-productive Pay          otherwise meet the same criteria as those defined for faculty.                 Salary and wages
                                                                                              Premium and bonus of persons in part-time positions which otherwise meet
New       511213   Faculty- PT Prem/Bon         Faculty Part-Time Premium and Bonus           the same criteria as those defined for faculty.                                Salary and wages
                                                                                              Premium and bonus of persons in part-time positions which otherwise meet
New       511214   Faculty- PT Prac Bon         Faculty Part-Time Practice Bonus              the same criteria as those defined for faculty.                                Salary and wages   add on 1/3/2006
New       511215   Faculty - PT PSP             Faculty - PT PSP Bonus

                                                                                              Wages and salaries of persons in part-time positions which otherwise meet
New       511221   Lecturer- PT Regular         Faculty Lecturer Part-Time Regular Pay        the same criteria as those defined for faculty lecturer.                  Salary and wages

                                                Faculty Lecturer Part-Time Non-Productive     Vacation and sick leave pay of persons in part-time positions which
New       511222   Lecturer-PT Nproduct         Pay                                           otherwise meet the same criteria as those defined for faculty lecturer.        Salary and wages

                                                Faculty Lecturer Part-Time Premium and        Premium and bonus of persons in part-time positions which otherwise meet
New       511223   Lecturer-PT Prem/Bon         Bonus                                         the same criteria as those defined for faculty lecturer.                       Salary and wages
                                                                                              Wages and salaries of persons in part-time positions which otherwise meet
New       511231   Librarian-PT Regular         Librarians Part-Time Regular Pay              the same criteria as those defined for librarian.                              Salary and wages
                                                                                              Vacation and sick leave pay of persons in part-time positions which
New       511232   Librarian-PT Nproduc         Librarians Part-Time Non-Productive Pay       otherwise meet the same criteria as those defined for librarians.              Salary and wages
                                                                                              Premium and bonus of persons in part-time positions which otherwise meet
New       511233   Librarian-PT Bonus           Librarians Part-Time Premium and Bonus        the same criteria as those defined for librarians.                             Salary and wages

New       511234   Lecturer- PT Prac Bon        Faculty Lecturer Part-Time Practice Bonus                                                                                    Salary and wages   add on 1/30/2006
New       511235   Lecturer- PT PSP Bon         Faculty Lecturer Part-Time PSP Bonus
                                                                                              Wages and salaries of persons in temporary positions which otherwise
1120/1130 511311   Temp Faculty                 Temporary Faculty                             meet the same criteria as those for faculty.                                   Salary and wages
                                                                                              Wages and salaries of persons in temporary positions which otherwise
New       511312   Temp Librarian               Temporary Librarian                           meet the same criteria as those for faculty lecturer.                          Salary and wages
                                                                                              Wages and salaries of persons in temporary positions which otherwise
New       511313   Temp Lecture                 Temporary Faculty Lecturer                    meet the same criteria as those for librarian.                                 Salary and wages
                                                                                              The IRS establishes a maximum dollar contribution to tax sheltered
                                                                                              retirement per year. The University's contribution to retirement after the
1109      511400   Excess 403B Pay              Excess 403B Pay                               maximum is included in taxable gross pay.                                      Salary and wages
                                                                                              Wages and salaries of persons whose positions require primary (and
                                                                                              major) responsibility for management of the institution and performance of
                                                                                              work directly related to management policies or general business
1201      512011   Executive - Regular          Executive/Managerial Regular Pay              operations of the institution. The wages and sa                                Salary and wages   Revised short title

New       512012   Eexecutive-Nproductv         Executive/Managerial Non-Productive Pay                                                                                      Salary and wages

New       512013   Executive-Premi/Bonu         Executive/Managerial Premium and Bonus                                                                                       Salary and wages
New       512014   Executive- Overtime          Executive/Managerial Overtime                                                                                                Salary and wages
New       512017   Coaches Salaries             Coaches Salaries                                                                                                             Salary and wages
                                                Executive/Managerial FT Cell Device
New       512019   Exec/Mng FT Cell All         Allowance
New       512020   Coaches Cell Allowan         Coaches Cell Device Allowance
                                                                                               Wages and salaries of persons whose positions require college graduation
                                                                                               and/or graduate work or equivalent background and experience and whose
                                                Professional Administrative  Full-Time Regular assignments are administrative but which do not meet the definitions under
1202      512021   Admini-Regular FT            Pay                                            executive or faculty. Administrativ                                         Salary   and wages   Revised short title
                                                Professional Administrative  FT Non-
New       512022   Admini-Nproductive           Productive Pay                                                                                                             Salary   and wages
                                                Professional Administrative  FT Premium &
New       512023   Admini-Premi/Bonu            Bonus                                                                                                                      Salary   and wages
                                                Professional Administrative  Full-Time
New       512024   Admini-Overtime              Overtime                                                                                                                   Salary   and wages
                                                                                               Wages and salaries of persons whose assignments are typically of a clerical
                                                                                               or secretarial nature, i.e., internal and external communication, recording
                                                                                               and retrieval of data, and other paper work required in an office, such as
1203      512031   Clerical - Regular           Secretarial/Clerical Full-Time Regular Pay     bookkeepers, stenographers,                                                 Salary   and wages

                                                                                              Vacation and sick leave pay of persons whose assignments are typically of
                                                                                              a clerical or secretarial nature, i.e., internal and external communication,
                                                Secretarial/Clerical Full-Time Non-Productive recording and retrieval of data, and other paper work required in an office,
New       512032   Clerical - Nproductv         Pay                                           such as bookkeepers, stenographers,                                          Salary   and wages
                                                                                              Premium and bonus of persons whose assignments are typically of a
                                                                                              clerical or secretarial nature, i.e., internal and external communication,
                                                Secretarial/Clerical Full-Time Premium and    recording and retrieval of data, and other paper work required in an office,
New       512033   Clerical - Prem/Bonu         Bonus                                         such as bookkeepers, stenographers,                                          Salary   and wages
                                                                                              Overtime of persons whose assignments are typically of a clerical or
                                                                                              secretarial nature, i.e., internal and external communication, recording and
                                                                                              retrieval of data, and other paper work required in an office, such as
New       512034   Clerical - Overtime          Secretarial/Clerical Full-Time Overtime       bookkeepers, stenographers,                                                  Salary   and wages
                                                                                              Wages and salaries of persons whose assignments require specialized
                                                                                              knowledge or skills such as is offered in two-year academic or technical
                                                Technical/Paraprofessional Full-Time Regular programs in community colleges and technical institute or the equivalent on-
1204      512041   Technical-Regular            Pay                                           the-job training.                                                            Salary   and wages   Revised short title
                                                Technical/Paraprofessional FT Non-
New       512042   Technical-Nproductv          Productive Pay                                                                                                             Salary   and wages
                                                Technical/Paraprofessional FT Premium and
New       512043   Technical-Prem/Bonu          Bonus                                                                                                                      Salary   and wages
                                                Technical/Paraprofessional Full-Time
New       512044   Technical-Overtime           Overtime                                                                                                                   Salary   and wages
                                                                                              Wages and salaries of persons whose assignments require special manual
                                                                                              skills and a thorough knowledge of the processes involved in the work,
                                                                                              acquired through on-the-job training and experience or through
1205      512051   Skilled Craft-Regula         Skilled Crafts Full-Time Regular Pay          apprenticeship or other formal training.                                     Salary   and wages

New       512052   Skilled Craft-Nprodu         Skilled Crafts Full-Time Non-Productive Pay                                                                                  Salary and wages

New       512053   Skilled Crafts-Premi         Skilled Crafts Full-Time Premium and Bonus                                                                                   Salary and wages
New       512054   Skilled Crafts - OT          Skilled Crafts Full-Time Overtime                                                                                            Salary and wages

                                                                                              Wages and salaries of persons whose assignments require limited degrees
                                                                                              of previously acquired skills and knowledge and whose duties contribute to
                                                                                              the comfort, convenience, or hygiene of personnel and students or which
1206      512061   Serv/Maint-Regular           Service/Maintenance Full-Time Regular Pay     contribute to the care and upkeep of                                       Salary and wages
                                                Service/Maintenance Full-Time Non-
New       512062   Servc/Maint-Nproduct         Productive Pay                                                                                                               Salary and wages
                                                Service/Maintenance Full-Time Premium and
New       512063   Serv/Maint-Prem/Bonu         Bonus                                                                                                                        Salary and wages
  Code      SAP                     OC/Float                       Long Description                                                Explanation                                         ExpNotes       Notes 2
New      512064   Serv/Maint-Overtime                Service/Maintenance Full-Time Overtime                                                                                    Salary and wages
                                                                                                     Wages and salaries of persons whose positions require college graduation
                                                                                                     and/or graduate work or equivalent background and experience and whose
                                                     Professional Non-Administrative FT Regular      assignments require specialized professional training but do not meet the
1252     512071   Prof Nonadmi-Regular               Pay                                             definitions executive, faculty or adm                                     Salary and wages
                                                     Professional Non-Administrative FT Non-
New      512072   Prof Nonadmi-Nproduc               Productive                                                                                                                  Salary and wages
                                                     Professional Non-Administrative FT Premium
New      512073   Prof Nonadmi-Premium               & Bonus                                                                                                                     Salary and wages

New      512074   Prof Nonadmini-OT                  Professional Non-Administrative FT Overtime                                                                                 Salary and wages

                                                                                                     Wages and salaries of persons whose positions require college graduation
                                                                                                     and/or graduate work or equivalent background in nursing and experience
                                                                                                     and whose assignments require specialized professional training but do not
New      512081   Prof RN-Regular                    Professional Registered Nurse Regular Pay       meet the definitions executive, faculty or adm                             Salary and wages      New as of 6/10/2005                 41   15
                                                     Professional Registered Nursee Non-
New      512082   Prof RN-Nproduc                    Productive                                                                                                                  Salary and wages     New as of 6/10/2006                 46   15
                                                     Professional Registered Nurse Premium &
New      512083   Prof RN-Premium                    Bonus                                                                                                                       Salary and wages     New as of 6/10/2007                 46   15
New      512084   Prof RN-Overtime                   Professional Registered Nurse Overtime                                                                                      Salary and wages     New as of 6/10/2008                 38   16
                                                                                                     Wages and salaries of persons in any part-time or temporary positions
         512100   Budget Pool-Staff-Part-Time        Budget Pool - Staff - Part-Time                 other than faculty, graduate assistants, housestaff, and students.          Salary and wages
New      512110   Staff MidYear Salary               Staff Midyear Salary Increase
                                                                                                     Wages and salaries of persons in part-time positions which otherwise meet
                                                     Professional Administrative   Part-Time         the same criteria as those for professional administrative regular full-time.
1212     512121   Prof Admi PT Regular               Regular Pay                                     (code 1202)                                                                   Salary and wages
                                                     Professional Administrative   PT Non-
New      512122   Prof Admi PT Nproduc               Productive Pay                                                                                                              Salary and wages
                                                     Professional Administrative   PT Premium and
New      512123   ProfAdmiPT Prem/Bonu               Bonus                                                                                                                       Salary and wages
                                                     Professional Administrative   Part-Time
New      512124   Prof Admi PT OT                    Overtime                                                                                                                    Salary and wages

                                                                                                     Wages and salaries of persons in part-time positions which otherwise meet
1213     512131   Clerical-PT Regular                Secretarial/Clerical Part-Time Regular Pay      the same criteria as those for secretarial/ clerical. (code 1203)         Salary and wages
                                                     Secretarial/Clerical Part-Time Non-Productive
New      512132   Clerical-PT Nproduct               Pay                                                                                                                         Salary and wages
                                                     Secretarial/Clerical Part-Time Premium and
New      512133   Clerical-PT Premium                Bonus                                                                                                                       Salary and wages
New      512134   Clerical-PT Overtime               Secretarial/Clerical Part-Time Overtime                                                                                     Salary and wages

                                                     Technical/Paraprofessional    Part-Time         Wages and salaries of persons in part-time positions which otherwise meet
1214     512141   Tech-PT Regular                    Regular Pay                                     the same criteria as those for technical/ scientific. (code 1204)         Salary and wages
                                                     Technical/Paraprofessional    PT Non-
New      512142   Tech-PT Nonproductv                Productive Pay                                                                                                              Salary and wages
                                                     Technical/Paraprofessional    Part-Time
New      512143   Tech PT Prem/Bonu                  Premium&Bonus                                                                                                               Salary and wages
                                                     Technical/Paraprofessional    Part-Time
New      512144   Tech PT Overtime                   Overtime                                                                                                                    Salary and wages

                                                                                                     Wages and salaries of persons in part-time positions which otherwise meet
1215     512151   Skill Craft-PT Regu                Skilled Crafts Part-Time Regular Pay            the same criteria as those for skilled crafts. (code 1205)                Salary and wages

New      512152   Skill Craft-PT Nprod               Skilled Crafts Part-Time Non-Productive Pay                                                                                 Salary and wages

New      512153   Skill Craft-PT Bonu                Skilled Crafts Part-Time Premium and Bonus                                                                                  Salary and wages
New      512154   Skilled Craft- PT OT               Skilled Crafts Part-Time Overtime                                                                                           Salary and wages

                                                                                                     Wages and salaries of persons in part-time positions which otherwise meet
1216     512161   Serv/Maint-PT Regula               Service/Maintenance Part-Time Regular Pay       the same criteria as those for service/ maintenance. (code 1206)          Salary and wages
                                                     Service/Maintenance Part-Time Non-
New      512162   Serv/Maint-PT Nprodu               Productive Pay                                                                                                              Salary and wages
                                                     Service/Maintenance Part-Time Premium and
New      512163   Serv/Maint-PT Premiu               Bonus                                                                                                                       Salary and wages

New      512164   Serv/Maint-PT OT                   Service/Maintenance Part-Time Overtime                                                                                   Salary and wages
                                                                                                Wages and salaries of persons in part-time positions which otherwise meet
                                                                                                the same criteria as those for Executive/Managerial full-time positions, code
1217     512171   Executive-PT Regular               Executive/Managerial Part-Time Regular Pay 1201.                                                                         Salary and wages
                                                     Executive/Managerial Part-Time Non-
New      512172   Executive-PT Nproduc               Productive Pay                                                                                                           Salary and wages
                                                     Executive/Managerial Part-Time Premium
New      512173   Executive-PT Premium               and Bonus                                                                                                                Salary and wages

New      512174   Executive-PT OT                    Executive/Managerial Part-Time Overtime                                                                                      Salary and wages
                                                                                                     Wages and salaries of persons in part-time positions which otherwise meet
                                                     Professional   Non-Administrative PT Regular    the same criteria as those for professional non-administrative regular full-
1262     512181   Prof NonAdmi PT Regu               Pay                                             time. (code 1252)                                                            Salary and wages
                                                     Professional   Non-Administrative PT Non-
New      512182   Prof NonAdmiPT Nprod               Productive                                                                                                                  Salary and wages
                                                     Professional   Non-Administrative PT Premium
New      512183   Prof NonAdmi PT Bonu               & Bonus                                                                                                                     Salary and wages
                                                     Professional   Non-Administrative Part-Time
New      512184   Prof NonAdmi PT OT                 Overtime                                                                                                                    Salary and wages
                                                     Professional   Non-admin PT Cell Device
New      512189   Prf NonAd PT Cell Al               Allowance
                                                                                                     Object code used for budgetary purposes. The pool relates to temporary
1220     512200   Budget Pool-Temporary Staff        Budget Pool - Temporary Staff                   staff.                                                                      Salary and wages
1221     512211   Temp Exec/Managerial               Temporary Executive/Managerial                  Wages and salaries of persons in temporary positions                        Salary and wages
                                                                                                     Wages and salaries of persons in temporary positions which otherwise
                                                                                                     meet the same criteria as those for professional administrative. (code
1222     512212   Temp Prof Admini                   Temporary Professional Administrative           1202)                                                                       Salary and wages

                                                                                                     Wages and salaries of persons in temporary positions which otherwise
1223     512213   Temp Clerical                      Temporary Secretarial/Clerical                  meet the same criteria as those for secretarial/ clerical. (code 1203)      Salary and wages

                                                                                                     Wages and salaries of persons in temporary positions which otherwise
1224     512214   TempTech/Paraprof                  Temporary Technical/Paraprofessional            meet the same criteria as those for technical/ scientific. (code 1204)      Salary and wages

                                                                                                     Wages and salaries of persons in temporary positions which otherwise
1225     512215   Temp Skilled Crafts                Temporary Skilled Crafts                        meet the same criteria as those for skilled crafts. (code 1205)             Salary and wages

                                                                                                     Wages and salaries of persons in temporary positions which otherwise
1226     512216   Temp Serv/Maint                    Temporary Service/Maintenance                   meet the same criteria as those for service/ maintenance. (code 1206)       Salary and wages

1272     512217   Temp Prof Non-Admini               Temporary Professional Non-Administrative       Wages and salaries of persons in temporary positions                        Salary and wages

New      512218   Temp ProfNon-adm Ce                Temp Prof Non Admin Cell Phone Allowance
New      512219   Temp Tech Para Cell                Temp Tech Para Cell Phone Allowance
                                                     Temporary Administrative Cell Phone
New      512220   Temp Admin Cell Al                 Allowance
1297     512230   Terminal Vacation                  Terminal Vacation
1298     512231   Temp Dis to Full Pay               Temporary Disability to Full-Pay                Conversion of temporary disability leave to full pay.                       Salary and wages
                                                     Temporary Disability Balance/Employer           Conversion of balance of temporary disability leave days to employer
1299     512232   Temp Dis Bal/ER Ret                Retirement                                      retirement contribution.                                                    Salary and wages
1227     512240   Temp Step                          Temporary Step Services                         Temporary Step Services                                                     Salary and wages
New      512250   Payroll Claim W/O                  Payroll Claim Write Off
New      512900   Budget Pool-Staff Vacancy Credit   Budget Pool - Staff Vacancy Credit
                                                                                                     Wages and salaries of graduate students holding assistantships whose
                                                                                                     primary purpose and assignment are instruction and who hold the title of
1301     513010   Teaching Assistants                Teaching Assistants                             teaching assistant.                                                         Salary and wages
                                                                                                     Wages and salaries of resident physicians completing their internships or
1302     513020   Housestaff                         House-staff                                     residencies.                                                                Salary and wages
1303     513030   Housestaff Benefit                 Housestaff Benefit
New      513040   STEPS TIPS                         STEPS TIP PAYMENTS
New      513041   STEPS Cell Allow                   STEPS Cell Phone Allowance
New      513050   TIPS                               TIP PAYMENTS
                                                                                                     Object code used for budgeting purposes. This pool relates to student
         513100   Budget Pool - Student Wages        Budget Pool - Student Wages                     wages only.                                                                 Salary and wages

                                                                                                     Wages and salaries of persons whose primary association with the
                                                                                                     institution is that of student. College Work Study should not be included
1311     513110   Stud-NonWork Study                 Student - Non-Work Study                        here; please refer to codes 1312 through 1331 for College Work Study.       Salary and wages
                                                                                                                                                                                                      1312, 1315,1317,1331 are mergerd
1312     513120   College Work Study                 College Work Study                              UK work study students--on and off campus                                   Salary and wages     into 7131012
                                                                                                     Object code used for budgeting purposes. The pool relates to graduate
1350     513500   Budget Pool-Gradu Assistants       Budget Pool - Graduate Assistants               student wages and salaries.                                                 Salary and wages

                                                                                                     Wages and salaries of graduate students holding assistantships not defined
                                                                                                     as teaching assistantships. These include Research Assistants (1351),
1351     513510   Research Assistants                Research Graduate Assistants                    Administrative Assistants (1352), and Post Doctoral Fellows (1353).        Salary and wages      Changed short title

                                                                                                     Wages and salaries of graduate students holding assistantships not defined
                                                                                                     as teaching assistantships. These include Research Assistants (1351),
1352     513520   Graduate Assistant                 Administrative Graduate Assistants              Administrative Assistants (1352), and Post Doctoral Fellows (1353).        Salary and wages      Changed short title
1353     513530   Post Doctoral Scholar              Post Doctoral Scholar                           Wages and salaries of professional assistantships.                          Salary and wages     Changed short title & description
new      513531   Post Doctoral Fellow               Post Doctoral Fellow                                                                                                                             New as of 9/3/2005
  Code          SAP                        OC/Float                Long Description                                                  Explanation                                           ExpNotes        Notes 2
1354         513540   Stud TaxFringe Ben              Student Taxable Fringe Benefits                Benefits which are taxable to Post Doctoral or graduate assistants.              Salary and wages

                                                                                                     Dollars budgeted within a department, college, or sector for personal
1401         514001   Unallocated Personal            Unallocated Personal Services                  services which are not categorized in the budget pools above.                    Salary and wages
                                                                                                     Portion of college work study salary that departments are required to
1412         514002   CWSP Matching                   College Work Study Program Matching            contribute.                                                                      Salary and wages
New          514003   Severance pay                   Severance pay
New          514004   Non-UK Employee                 Non-university Employee Salary

New          514005   Non-Productive Pay              Non-university Employee Non-productive Pay
New          514006   Student Award                   Student Award
New          514007   Overtime Non UK Emp             Overtime Non UK Employee
                                                                                                     Addition to regular salary paid to those in on-call pools for time actually
             515010   On-call                         On-call                                        worked.                                                                          Salary and wages
1502/split   515011   OC - Float Regular              On-call / Float Regular
1502/split   515012   OC - Float Non Prod             On-call / Float Non-productive
1502/split   515013   OC - Float Prem/Bon             On-call / Float Premium / Bouns
1502/split   515014   OC - Float OT                   On-call / Float Overtime
New          515015   Budget Hospital OT              Budget Pool Hospital Overtime                                                                                                                        Hospital use only
             515016   Overtime                        Overtime
             515017   Shift Differential Pay          Shift Differential Pay
1999         515020   OSPA Budget FlowThru            OSPA Budget Flow Thru                          Object code used for electronic feed from OSPA only.                             Salary and wages
                                                                                                     Used for allocating salary and wage costs from a central account to other        Salary and wages -
1900         519000   PassThru Salary&Wage            Pass-Thru Salary and Wages                     accounts. Same code used for debit and credit.                                   Pass Thru
                                                                                                     Object code used for budgetary purposes only from which automatic
                                                                                                     budget reallocation is to occur. This budgetary pool relates only to
2000         520000   Budget Pool Employee Benefit    Budget Pool Employee Benefits                  employee benefits.                                                               Benefits

2001         520001   Ben Budget Adjustmts            Benefits Budget Adjustments                    Difference between actual and standard rates used in computing benefits.         Benefits
New          520007   Benefits MidYear                Benefits for MidYear Salary Increase
2010         520010   Empl Health Coverage            Employee Health Coverage                                                                                                                             New   as of   7/15/2005
2011         520011   Civil Service Health            Civil Service Health                                                                                                                                 New   as of   7/15/2006
2020         520012   Employee Life Insurance         Employee Life Insurance                                                                                                                              New   as of   7/15/2007
2021         520013   Civil Service Life              Civil Service Life                                                                                                                                   New   as of   7/15/2008
2025         520014   Flexible Spending               Flexible Spending                                                                                                                                    New   as of   7/15/2009
2030         520015   FICA                            FICA                                                                                                                                                 New   as of   7/15/2010
2040         520016   Retirement Group I              Retirement Group I                                                                                                                                   New   as of   7/15/2011
2050         520017   Retirement Group II             Retirement Group II                                                                                                                                  New   as of   7/15/2012
2060         520018   Retirement Group III            Retirement Group III                                                                                                                                 New   as of   7/15/2013
2070         520019   Retirement Group IV             Retirement Group IV                                                                                                                                  New   as of   7/15/2014
             520020   Civil Service Retire            Civil Service Retirement                                                                                                                             New   as of   7/15/2015
             520021   Thrift Saving Plant             Thrift Saving Plant                                                                                                                                  New   as of   7/15/2016
2079         520022   Retirement Group V              Retirement Group V                                                                                                                                   New   as of   7/15/2017
                                                                                                  Costs of employer's contribution to the choice of     health plans (as stated by                         Split to match different employee
2010/split   520100   EHC-Faculty                     Employee Health Coverage - Faculty          the Benefits Department) of eligible employees.                                     Benefits             type
                                                                                                  Costs of employer's contribution to the choice of     health plans (as stated by
2010/split   520101   EHC-Faculty Lecturer            Employee Health Coverage - Faculty Lecturer the Benefits Department) of eligible employees.                                     Benefits
                                                                                                  Costs of employer's contribution to the choice of     health plans (as stated by
2010/split   520102   EHC-Librarian                   Employee Health Coverage - Librarian        the Benefits Department) of eligible employees.                                     Benefits
                                                      Employee Health Coverage -                  Costs of employer's contribution to the choice of     health plans (as stated by
2010/split   520103   EHC-Exec/Managerial             Executive/Managerial                        the Benefits Department) of eligible employees.                                     Benefits
                                                      Employee Health Coverage - Prof             Costs of employer's contribution to the choice of     health plans (as stated by
2010/split   520104   EHC-Prof Admin                  Administrative                              the Benefits Department) of eligible employees.                                     Benefits
                                                      Employee Health Coverage -                  Costs of employer's contribution to the choice of     health plans (as stated by
2010/split   520105   EHC-Clerical                    Secretarial/Clerical                        the Benefits Department) of eligible employees.                                     Benefits
                                                      Employee Health Coverage -                  Costs of employer's contribution to the choice of     health plans (as stated by
2010/split   520106   EHC-Tech/Paraprofess            Tech/Paraprofessional                       the Benefits Department) of eligible employees.                                     Benefits
                                                                                                  Costs of employer's contribution to the choice of     health plans (as stated by
2010/split   520107   EHC-Skilled Craft               Employee Health Coverage - Skilled Craft    the Benefits Department) of eligible employees.                                     Benefits
                                                      Employee Health Coverage -                  Costs of employer's contribution to the choice of     health plans (as stated by
2010/split   520108   EHC-Service/Maint               Service/Maintenance                         the Benefits Department) of eligible employees.                                     Benefits
                                                      Employee Health Coverage - Prof Non-        Costs of employer's contribution to the choice of     health plans (as stated by
2010/split   520109   EHC-Prof NonAdmi                Administrative                              the Benefits Department) of eligible employees.                                     Benefits
                                                                                                  Costs of employer's contribution to the choice of     health plans (as stated by
2010/split   520110   EHC-Coach                       Employee Health Coverage - Coach            the Benefits Department) of eligible employees.                                     Benefits
2010/split   520111   EHC-Retiree                     Employee Health Coverage - Retiree                                                                                              Benefits
                                                      Employee Health Coverage - Prof Regu
2010/split   520112   EHC-Prof RN                     Nurse

2010/split   520113   EHC-OC/Float                    Employee Health Coverage - On-call/Float
2010/split   520114   EHC-Housestaff                  Employee Health Coverage - Housestaff
                                                                                                     Cost of employer's contribution for life insurance coverage relating to                               Split to match different employee
2011/split   520120   CSH-Faculty                     Civil Service Health - Faculty                 employees associated with the Federal Civil Service codes.                       Benefits             type
                                                                                                     Cost of employer's contribution for life insurance coverage relating to
2011/split   520123   CSH-Exec/Managerial             Civil Service Health - Executive/Managerial    employees associated with the Federal Civil Service codes.                       Benefits
                                                      Civil Service Health - Professional            Cost of employer's contribution for life insurance coverage relating to
2011/split   520124   CSH-Prof Admin                  Administrative                                 employees associated with the Federal Civil Service codes.                       Benefits
                                                                                                     Cost of employer's contribution for life insurance coverage relating to
2011/split   520129   CSH-Prof NonAdmi                Civil Service Health - Prof Non-Administrative employees associated with the Federal Civil Service codes.                       Benefits
                                                                                                     Costs of employer's contribution to the life insurance policy it provides   on                        Split to match different employee
2020/split   520200   ELI-Faculty                     Employee Life Insurance - Faculty              eligible employees.                                                              Benefits             type
                                                                                                     Costs of employer's contribution to the life insurance policy it provides   on
2020/split   520201   ELI-Faculty Lecturer            Employee Life Insurance - Faculty Lecturer     eligible employees.                                                              Benefits
                                                                                                     Costs of employer's contribution to the life insurance policy it provides   on
2020/split   520202   ELI-Librarian                   Employee Life Insurance - Librarian            eligible employees.                                                              Benefits
                                                      Employee Life Insurance -                      Costs of employer's contribution to the life insurance policy it provides   on
2020/split   520203   ELI-Exec/Managerial             Executive/Managerial                           eligible employees.                                                              Benefits
                                                      Employee Life Insurance - Prof                 Costs of employer's contribution to the life insurance policy it provides   on
2020/split   520204   ELI-Prof Admin                  Administrative                                 eligible employees.                                                              Benefits
                                                                                                     Costs of employer's contribution to the life insurance policy it provides   on
2020/split   520205   ELI-Clerical                    Employee Life Insurance - Secretarial/Clerical eligible employees.                                                              Benefits
                                                      Employee Life Insurance -                      Costs of employer's contribution to the life insurance policy it provides   on
2020/split   520206   ELI-Tech/Paraprofess            Tech/Paraprofessional                          eligible employees.                                                              Benefits
                                                                                                     Costs of employer's contribution to the life insurance policy it provides   on
2020/split   520207   ELI-Skilled Craft               Employee Life Insurance - Skilled Craft        eligible employees.                                                              Benefits
                                                      Employee Life Insurance -                      Costs of employer's contribution to the life insurance policy it provides   on
2020/split   520208   ELI-Service/Maint               Service/Maintenance                            eligible employees.                                                              Benefits
                                                      Employee Life Insurance - Prof Non-            Costs of employer's contribution to the life insurance policy it provides   on
2020/split   520209   ELI-Prof NonAdmi                Administrative                                 eligible employees.                                                              Benefits
                                                                                                     Costs of employer's contribution to the life insurance policy it provides   on
2020/split   520210   ELI-Coach                       Employee Life Insurance - Coach                eligible employees.                                                              Benefits
2020/split   520211   ELI-Retiree                     Employee Life Insurance - Retiree                                                                                               Benefits

2020/split   520212   ELI-Prof RN                     Employee Life Insurance - Prof Reg Nurse
2020/split   520213   ELI-OC/Float                    Employee Life Insurance - On-call/Float
2020/split   520214   ELI-Housestaff                  Employee Life Insurance - Housestaff

                                                                                                     Cost of employer's contribution for life insurance coverage relating to                               Split to match different employee
2021/split   520220   CSL-Faculty                     Civil Service Life - Faculty                   employees associated with the Federal Civil Service codes.                       Benefits             type

                                                                                                     Cost of employer's contribution for life insurance coverage relating to
2021/split   520223   CSL-Exec/Managerial             Civil Service Life - Executive/Managerial      employees associated with the Federal Civil Service codes.                       Benefits

                                                      Civil Service Life - Professional              Cost of employer's contribution for life insurance coverage relating to
2021/split   520224   CSL-Prof Admin                  Administrative                                 employees associated with the Federal Civil Service codes.                       Benefits

                                                      Civil Service Life-Professional Non-           Cost of employer's contribution for life insurance coverage relating to
2021/split   520229   CSL-Prof NonAdmi                Administrative                                 employees associated with the Federal Civil Service codes.                       Benefits
                                                                                                     Tax sheltered fringe benefit for dependent care and miscellaneous health                              Split to match different employee
2025/split   520300   FS-Faculty                      Flexible Spending - Faculty                    expenses.                                                                        Benefits             type
                                                                                                     Tax sheltered fringe benefit for dependent care and miscellaneous health
2025/split   520301   FS-Faculty Lecturer             Flexible Spending - Faculty Lecturer           expenses.                                                                        Benefits
                                                                                                     Tax sheltered fringe benefit for dependent care and miscellaneous health
2025/split   520302   FS-Librarian                    Flexible Spending - Librarian                  expenses.                                                                        Benefits
                                                                                                     Tax sheltered fringe benefit for dependent care and miscellaneous health
2025/split   520303   FS-Exec/Managerial              Flexible Spending - Executive Managerial       expenses.                                                                        Benefits
                                                      Flexible Spending - Professional               Tax sheltered fringe benefit for dependent care and miscellaneous health
2025/split   520304   FS-Prof Admin                   Administrative                                 expenses.                                                                        Benefits
                                                                                                     Tax sheltered fringe benefit for dependent care and miscellaneous health
2025/split   520305   FS-Clerical                     Flexible Spending - Secretarial/Clerical       expenses.                                                                        Benefits
                                                      Flexible Spending -                            Tax sheltered fringe benefit for dependent care and miscellaneous health
2025/split   520306   FS-Tech/Paraprofess             Technical/Paraprofessional                     expenses.                                                                        Benefits
                                                                                                     Tax sheltered fringe benefit for dependent care and miscellaneous health
2025/split   520307   FS-Skilled Craft                Flexible Spending - Skilled Craft              expenses.                                                                        Benefits
                                                                                                     Tax sheltered fringe benefit for dependent care and miscellaneous health
2025/split   520308   FS-Service/Maint                Flexible Spending - Service/Maintenance        expenses.                                                                        Benefits
                                                      Flexible Spending-Professional Non-            Tax sheltered fringe benefit for dependent care and miscellaneous health
2025/split   520309   FS-Prof NonAdmi                 Administrative                                 expenses.                                                                        Benefits
                                                                                                     Tax sheltered fringe benefit for dependent care and miscellaneous health
2025/split   520310   FS-Coach                        Flexible Spending - Coach                      expenses.                                                                        Benefits
2025/split   520311   FS-Prof RN                      Flexible Spending - Prof Reg Nurse
2025/split   520312   FS-OC/Float                     Flexible Spending - On-call/Float
2025/split   520314   FS-Housestaff                   Flexible Spending - Housestaff
                                                                                                     The University's required contributions to social security as stipulated under                        Split to match different employee
2030/split   520400   FICA-Faculty                    FICA - Faculty                                 the Federal Insurance Contribution Act.                                        Benefits               type
  Code          SAP                     OC/Float               Long Description                                                   Explanation                                              ExpNotes   Notes 2
                                                                                                   The University's required contributions to   social security as stipulated under
2030/split   520401   FICA-Faculty Lecture         FICA - Faculty Lecturer                         the Federal Insurance Contribution Act.                                            Benefits
                                                                                                   The University's required contributions to   social security as stipulated under
2030/split   520402   FICA-Librarian               FICA - Librarians                               the Federal Insurance Contribution Act.                                            Benefits
                                                                                                   The University's required contributions to   social security as stipulated under
2030/split   520403   FICA-Exec/Managerial         FICA - Executive/Managerial                     the Federal Insurance Contribution Act.                                            Benefits
                                                                                                   The University's required contributions to   social security as stipulated under
2030/split   520404   FICA-Prof Admin              FICA - Professional Administrative              the Federal Insurance Contribution Act.                                            Benefits
                                                                                                   The University's required contributions to   social security as stipulated under
2030/split   520405   FICA-Clerical                FICA - Secretarial/Clerical                     the Federal Insurance Contribution Act.                                            Benefits
                                                                                                   The University's required contributions to   social security as stipulated under
2030/split   520406   FICA-Tech/Paraprofes         FICA - Technical/Paraprofessional               the Federal Insurance Contribution Act.                                            Benefits
                                                                                                   The University's required contributions to   social security as stipulated under
2030/split   520407   FICA-Skilled Craft           FICA - Skilled Craft                            the Federal Insurance Contribution Act.                                            Benefits
                                                                                                   The University's required contributions to   social security as stipulated under
2030/split   520408   FICA-Service/Maint           FICA - Service/Maintenance                      the Federal Insurance Contribution Act.                                            Benefits
                                                                                                   The University's required contributions to   social security as stipulated under
2030/split   520409   FICA-Prof NonAdmi            FICA - Professional Non-Administrative          the Federal Insurance Contribution Act.                                            Benefits
                                                                                                   The University's required contributions to   social security as stipulated under
2030/split   520410   FICA-Coaches                 FICA - Coach                                    the Federal Insurance Contribution Act.                                            Benefits
                                                                                                   The University's required contributions to   social security as stipulated under
2030/split   520411   FICA-Student                 FICA - Student                                  the Federal Insurance Contribution Act.                                            Benefits
2030/split   520412   FICA-Prof RN                 FICA - Prof Reg Nurse
2030/split   520413   FICA-OC/Float                FICA - On-call/Float
2030/split   520414   FICA-Housestaff              FICA - Housestaff
                                                                                                                                                                                                      Change short title and mergered all
                                                                                                                                                                                                      retirement GL account into one
                                                                                                                                                                                                      because retirement will be posted by
2040/split   520500   Retmt-Faculty                Retirement - Faculty                            The University's contribution to a funded retirement program.                      Benefits        employee group
                                                                                                                                                                                                      Change short title and mergered all
                                                                                                                                                                                                      retirement GL account into one
                                                                                                                                                                                                      because retirement will be posted by
2040/split   520501   Retmt-Lecturer               Retirement _ Faculty Lecturer                   The University's contribution to a funded retirement program.                      Benefits        employee group
                                                                                                                                                                                                      Change short title and mergered all
                                                                                                                                                                                                      retirement GL account into one
                                                                                                                                                                                                      because retirement will be posted by
2040/split   520502   Retmt-Librarian              Retirement - Librarian                          The University's contribution to a funded retirement program.                      Benefits        employee group
                                                                                                                                                                                                      Change short title and merger ed all
                                                                                                                                                                                                      retirement GL account into one
                                                                                                                                                                                                      because retirement will be posted by
2060/split   520503   Retmt-Exec/Manageria         Retirement - Executive/Managerial               The University's contribution to a funded retirement program.                      Benefits        employee group
                                                                                                                                                                                                      Change short title and merger ed all
                                                                                                                                                                                                      retirement GL account into one
                                                                                                                                                                                                      because retirement will be posted by
2060/split   520504   Retmt-Prof Admin             Retirement - Professional Administrative        The University's contribution to a funded retirement program.                      Benefits        employee group
                                                                                                                                                                                                      Change short title and merger ed all
                                                                                                                                                                                                      retirement GL account into one
                                                                                                                                                                                                      because retirement will be posted by
2050/split   520505   Retmt-Clerical               Retirement - Secretarial/Clerical               The University's contribution to a funded retirement program.                      Benefits        employee group
                                                                                                                                                                                                      Change short title and merger ed all
                                                                                                                                                                                                      retirement GL account into one
                                                                                                                                                                                                      because retirement will be posted by
2050/split   520506   Retmt-Tech/Paraprofe         Retirement - Technical/Paraprofessional         The University's contribution to a funded retirement program.                      Benefits        employee group
                                                                                                                                                                                                      Change short title and merger ed all
                                                                                                                                                                                                      retirement GL account into one
                                                                                                                                                                                                      because retirement will be posted by
2050/split   520507   Retmt-Skilled Craft          Retirement - Skilled Craft                      The University's contribution to a funded retirement program.                      Benefits        employee group
                                                                                                                                                                                                      Change short title and merger ed all
                                                                                                                                                                                                      retirement GL account into one
                                                                                                                                                                                                      because retirement will be posted by
2050/split   520508   Retmt-Service/Maint          Retirement - Service/Maintenance                The University's contribution to a funded retirement program.                      Benefits        employee group
                                                                                                                                                                                                      Change short title and merger ed all
                                                                                                                                                                                                      retirement GL account into one
                                                                                                                                                                                                      because retirement will be posted by
2060/split   520509   Retmt-Prof NonAdmi           Retirement - Professional Non-Administrative The University's contribution to a funded retirement program.                         Benefits        employee group
                                                                                                                                                                                                      Change short title and merger ed all
                                                                                                                                                                                                      retirement GL account into one
                                                                                                                                                                                                      because retirement will be posted by
2060/split   520510   Retmt-Coach                  Retirement - Coach                              The University's contribution to a funded retirement program.                      Benefits        employee group
New          520511   401A-Faculty                 401A Contribution - Faculty                                                                                                        Benefits

New          520512   401A-Exec/Managerial         401A Contribution - Executive/Managerial                                                                                           Benefits
                                                                                                   The University's contribution to executive's benefit coverage -optional life,
New          520513   Exec Ben Coverage            Executive Benefit Coverage                      dental, Ad&D, vision, Dependent life, spouse life.                                 Benefits        New as of 6/1/2005
New          520514   401a-Coach                   401a-Coaches Retirement
2071/split   520520   CSR-Faculty                  Civil Service Retirement - Faculty                                                                                                 Benefits
                                                   Civil Service Retirement -                     Cost of employer's contribution for retirement coverage relating to                                 Split to match different employee
2071/split   520523   CSR-Exec/Managerial          Executive/Managerial                           employees associated with the Federal Civil Service codes.                          Benefits        type
                                                                                                  Cost of employer's contribution for retirement coverage relating to
2071/split   520524   CSR-Prof Admin               Civil Service Retirement - Prof Administrative employees associated with the Federal Civil Service codes.                          Benefits
                                                   Civil Service Retirement - Prof Non-
2071/split   520529   CSR-Prof NonAdmi             Administrative                                                                                                                     Benefits
2072/split   520530   TSP-Faculty                  Thrift Savings Plan - Faculty                                                                                                      Benefits
                                                                                                   Cost of employer's contribution for retirement coverage relating to
                                                                                                   employees associated with the Federal Civil Service codes who participate                          Split to match different employee
2072/split   520533   TSP-Exec/Managerial          Thrift Savings Plan - Executive/Managerial      in the federally sponsored Thrift Savings Plan.                                    Benefits        type
                                                                                                   Cost of employer's contribution for retirement coverage relating to
                                                   Thrift Savings Plan - Professional              employees associated with the Federal Civil Service codes who participate
2072/split   520534   TSP-Prof Admin               Administrative                                  in the federally sponsored Thrift Savings Plan.                                    Benefits

2072/split   520539   TSP-Prof NonAdmi             Thrift Savings Plan - Prof Non-Administrative                                                                                      Benefits
2060/split   520540   Retmt-Prof RN                Retirement - Professional Reg Nurse
2060/split   520541   Retmt-OC/Float               Retirement - On-call/Float
New          520550   403 Retention Fac.           403 Retention Retirement - Faculty
                                                   403 Retention Retirement -
New          520551   403 Retention Exec           Executive/Managerial
New          520552   403 Retention Coach          403 Retention Retirement - Coaches
New          520553   415 Retention Fac.           415 Retention Retirement - Faculty
                                                   415 Retention Retirement -
New          520554   415 Retention Exec           Executive/Managerial
New          520555   415 Retention Coach          415 Retention Retirement - Coaches

2080         520600   Retirement-LTD               Retirement - Long-term Disability               This code has no definition currently, but has been set up for future use.         Benefits
2111         520610   Retirement-Employee          Retirement - Employee                           The unfunded plan retirement entitlements to eligible employees.                   Benefits

2112         520620   Survivor's Benefits          Survivor's Benefits                             The unfunded plan retirement entitlements for eligible surviving spouses.          Benefits
2113         520630   Early Retimt Incentv         Early Retirement Incentive                      Payment of early retirement incentive.                                             Benefits

                                                                                                   The University's contribution to insurance providing for a portion of the
2121         520640   LTD Insurance                Long-Term Disability Insurance                  income of faculty and staff to be continued during periods of disability.          Benefits
                                                                                                   The income after six months of disability paid by the university for faculty
2122         520641   LTD Payments                 Long-Term Disability Payments                   and staff that are continued during periods of disability.                         Benefits
                                                                                                   Expense for the University's contribution to long-term disability in excess of
2123         520642   LTD Contributions            Long-Term Disability Contributions              the amount required to meet current obligations.                                   Benefits
                                                                                                   Mandatory coverage of employees as stipulated by the Employment
2130         520650   Unemployment Comp            Unemployment Compensation                       Security Act.                                                                      Benefits
                                                                                                   Includes all miscellaneous charges, including deposits, travel for
2141         520660   Worker Comp-Expense          Worker Compensation - Expense                   independent medical examinations, case investigations, etc.                        Benefits

                                                                                                   Payments to physicians, hospitals, physical therapists, etc., for the cure and
                                                                                                   relief of a compensable accident or disease under the Kentucky Worker's
2142         520661   WorkerComp-Med Claim         Worker Compensation - Medical Claims            Compensation Act, including medical rehab claims and payments.                 Benefits

2143         520662   WorkerComp-Excs Insu         Worker Compensation - Excess Insurance          Includes charges for the cost of individual claim stop-insurance.                  Benefits
                                                                                                   Payment for lost wages as stipulated by law under the Kentucky Worker's
                                                                                                   Compensation Act, including weekly benefits or lump sum payments
2144         520663   WorkerComp-Indemnity         Worker Compensation - Indemnity                 resulting from settlements.                                                        Benefits

2145         520664   WorkerComp-St Asses          Worker Compensation - State Assessment          Charges associated with the quarterly assessment levied by the State.              Benefits

2146         520665   WorkerComp-Admi Fee          Worker Compensation - Administrative Fee        TPA administrative fee.                                                            Benefits

                                                                                                   Legal fees associated with settlements and awards - e.g., billings from
2147         520666   WorkerComp-Legal Fee         Worker Compensation - Legal Fee                 attorneys, including their hourly rates, travel, telephone, and copying.           Benefits

2151         520670   Employee Edu Program         Employee Educational Program                    The cost of tuition for employees taking courses allowed them at no cost.          Benefits
                                                   Family Education Program Partners &             The cost of tuition for employee partners and/or dependents who are
New          520671   Family Ed Program            Dependents                                      taking courses allowed them at no cost.                                            Benefits

                                                                                                   Charges related to health insurance provided by the University for defined
2152         520680   Grad Student Health          Graduate Student Health Program                 groups of teaching assistants, research assistants and graduate assistants.        Benefits
2198         520690   Healthtrac Payments          Healthtrac Payments                             Charges related to the UK Healthtrac Rewards Program.                              Benefits
2199         520700   House Staff Reimsmt          House Staff Reimbursement                       Miscellaneous benefits for medical center housestaff.                              Benefits
2207         520710   MFB - Faculty                Miscellaneous Fringe Benefit - Faculty          Miscellaneous fringe benefits for Faculty.                                         Benefits
2208         520720   MFB - Staff                  Miscellaneous Fringe Benefit - Staff            Miscellaneous fringe benefits for staff.                                      Benefits
                                                                                                   Miscellaneous fringe benefits for others who are not faculty or regular/part-
2209         520730   MFB - Other                  Miscellaneous Fringe Benefit - Other            time staff.                                                                   Benefits
                                                                                                   Benefits included as income for tax purposes only (such as graduate school
2998         520740   Taxable Benefits             Taxable Benefits                                tuition benefits for employees).                                              Benefits
  Code       SAP                      OC/Float                     Long Description                                                 Explanation                                           ExpNotes         Notes 2
                                                                                                 Used for budget purposes only. Estimation of fringe benefits expenditures
                                                                                                 that will be recovered from outside sources. Used in conjunction with
2999      520750   Inc Sup Ben-Med Cetr               Income Supported Benefits - Medical Center ledger 3 accounts in the Medical Center.                                            Benefits
          520800   Vacation Accrual                   Year End Vacation Accrual
New       520900   Budget Pool-Benefit Vacancy Cred   Budget Pool - Benefit Vacancy Credit
                                                                                                     Used for allocating benefits costs from a central account to other accounts.
2900      529000   Pass-Thru Benefits                 Pass Through Benefits                          Same code used for debit and credit.                                         Benefits - Pass - Thru

                                                                                                     Object code used for budgetary purposes only from which automatic
                                                                                                     budget reallocation is to occur. This budgetary pool relates only to current
                                                                                                     expenses and is only valid on the Budget Pool flag as set. For further
3050      530000   Budget Pool-Current Expenses       Budget Pool - Current Expenses                 information about Budget Pool, contact your sector budg                      Operating expenses

                                                                                                     Object code used for budgetary purposes only from which automatic
                                                                                                     budget reallocation is to occur. This budgetary pool relates only to travel
                                                                                                     and is only valid on the Budget Pool flag as set. For further information
3010      530010   Budget Pool Travel                 Budget Pool Travel                             about Budget Pool, contact your sector budget office                          Operating expenses
                                                                                                     Appropriate expenditures for in-state travel according to Travel Regulations,
3011      530011   Travel-In-State Meal               Travel - In-State Meals                        Business Procedures Manual E-5-1.                                             Operating expenses
3042      530012   Travel-IS Lodging                  Travel - In-State Lodging                                                                                                      Operating expenses
3045      530015   Travel-IS Mileage                  Travel - In-State Mileage                                                                                                      Operating expenses
3046      530016   Travel-IS Rental Car               Travel - In-State Rental Car                                                                                                   Operating expenses
3047      530017   Travel-IS Reg Fees                 Travel - In-State Registration Fees                                                                                            Operating expenses
3048      530018   Travel-IS Misc.                    Travel - In-state Other Misc. Expenese                                                                                         Operating expenses
                                                                                                     Appropriate expenditures for out-of-state travel according to Travel
3012      530021   Travel-OS Meals                    Travel - Out of State Meals                    Regulations, Business Procedures Manual E-5-1.                                  Operating expenses
3052      530022   Travel-OS Lodging                  Travel - Out of State Lodging                                                                                                  Operating expenses

3053      530023   Travel-OS Air-UK                   Travel - Out of State Airfare Thru UK Travel                                                                                   Operating expenses
                                                      Travel- Out of State Airfare Thru Alternate
3054      530024   Travel-OS Air-Non UK               Travel                                                                                                                         Operating expenses
3055      530025   Travel-OS Mileage                  Travel - Out of State Mileage                                                                                                  Operating expenses
3056      530026   Travel-OS Rental Car               Travel - Out of State Rental Cars                                                                                              Operating expenses
3057      530027   Travel-OS Reg. Fees                Travel - Out of State Registration Fees                                                                                        Operating expenses

3058      530028   Travel-OS Misc.                    Travel - Out of State Other Misc. Expeneses                                                                                 Operating expenses
                                                                                                     Appropriate expenditures for foreign travel according to Travel Regulations,
3014      530031   Travel-Foreign Meals               Travel - Foreign Meals                         Business Procedures Manual E-5-1.                                            Operating expenses
3062      530032   Trav-Foreign Lodging               Travel - Foreign Lodging                                                                                                       Operating expenses
                                                      Travel - Foreign Airfare Through UK Travel
3063      530033   Trav-Foreign Air-UK                Service                                                                                                                        Operating expenses
                                                      Travel - Foreign Airfare Through Alternate
3064      530034   Trav-Foreign Air-NUK               Travel                                                                                                                         Operating expenses
3065      530035   Trav-Foreign Mileage               Trav-Foreign Mileage
3066      530036   Trav-Foreign Rental                Travel - Foreign Rental Cars                                                                                                   Operating expenses
3067      530037   Trav-Foreign Reg                   Travel - Foreign Registration Fees                                                                                             Operating expenses
                                                      Travel - Foreign Other Miscellaneous
3068      530038   Trav-Foreign Misc.                 Expenses                                                                                                                       Operating expenses
                                                                                                     Meals, lodging, transportation costs, and other allowable travel expenses
3013      530040   Travel - Student                   Travel - Student                               for official non-athletic student trips.                                        Operating expenses
          530041   Travel-Non UK Employ               Travel-Non UK Employee

New       530100   Budget Pool-Unplnn A               Budget Pool-Unplanned Budget Authority
                                                                                                     Analysis, diagnostic, or laboratory services in conjunction with research,
3101      530110   Analy/Lab Services                 Analysis and Laboratory Services               teaching or patient care.                                                       Operating expenses

                                                                                                     Analysis, diagnostic, or laboratory services in conjunction with research,
New       530111   Analy/Lab Servc-VS                 Analysis and Laboratory Services-Variable      teaching or patient care.- Variable ( volume impacts budget)                    Operating expenses

3125      530112   Banking/Cred Crd Fee               Banking and Credit Card Fees                   Fees for banking services such as lock boxes, wires, credit cards, acct svcs.
                                                      Hospital services - Interfacility charge
New       530114   Hosp Ser Intr Hosp                 expense
                                                                                                     Reimbursements for service costs associated with animals as performed by Operating expense -
3102      530120   Animal Care Services               Animal Care Services                           outside vendors.                                                         Recharge
                                                                                                     Fees and expenses for management services provided by auditors,
3103      530121   Auditors/Actuaries                 Auditors and Actuaries Fees                    accountants, actuaries, or other consultants.                            Operating expenses
3104      530122   Commercial/Oth Servi               Commercial and Other Services                  All other professional service not included in any other category.              Operating expenses
3126      530123   Outsourced Servc                   Outsourced Services                            Services provided to support entire department such as Sodexho                  Operating expenses

New       530124   Coll Cost-Active AR                Collection Costs - Active Accounts Receivable Payment for collection activity on active AR ( UHAS)                             Operating expenses
New       530125   Coll Cost-Bad Debt                 Collection Costs - Bad Debts                   Payment for collection activity on written off accounts (HCCS)                  Operating expenses
New       530126   Pur Serv-Billing Fee               Purchased Services - Billing Fee               Payment for billing services for nonUK billed AR (KMSF)                         Operating expenses
                                                                                                     Payment for exhibit fairs for recruitment, marketing or community
3636      530127   Exhibit&Seminar Fee                Exhibit and Seminar Fees                       education                                                                       Operating expenses
New       530128   Transcription Cost                 Transcription Cost
                                                                                                     Fees and expenses for consultants not related to a workshop or conference
3105      530130   Consult-Sponsor Prog               Consultants - Sponsored Programs               event.                                                                    Operating expenses
New       530131   Board of Claims Fees               Board of Claims Fees
3106      530132   Employee Phys Exam                 Employee Physical Examination                  Cost for physical examination of University of Kentucky employees.              Operating expenses
                                                                                                     Fees and expenses for legal services provided by attorney, special counsel,
                                                                                                     or others. Under Cost Accounting Standards certain legal expenses are
                                                                                                     unallowable such as defense of criminal and civil proceedings and defense
3107      530133   Legal Fees&Expenses                Legal Fees and Expenses                        of government claims.                                                           Operating expenses
                                                                                                     Fees and expenses for consultant and/or technical services provided by
                                                                                                     architects and engineers (does not include design and development of
3108      530134   Engineers                          Architects and Engineers Fees                  capital construction projects).                                                 Operating expenses
                                                                                                     Payments to non-university individuals serving on advisory boards, panels,
3109      530135   Fees-Advisory Board                Fees - Advisory Board                          etc.                                                                            Operating expenses
                                                                                                     License Fees for skilled crafts workers (Plumbers, electricians, HVAC
3247      530136   Profession Licensure               Professional Licensure Fee                     specialists)                                                                    operating expenses
3121      530137   Survey Analysts/Eval               Survey - Analysts and Evaluation               Review and analysis of surveys.                                                 Operating expenses
3122      530138   Web Dsign Services                 Web Design Services                                                                                                            Operating expenses

                                                                                                     Advertisers, radio, and TV releases, posters, artwork other promotional,
                                                                                                     and publicity expenses - except publications. Under Cost Accounting
                                                                                                     Standards only advertising for recruitment of personnel and other
3221      530139   Advertising&Promotn                Advertising and Promotion                      necessary advertising, such as a bid request fo                                 Operating expenses
                                                                                                     Fees and expenses for health and welfare services provided by consultants
3110      530140   Health&Welfare Servc               Health and Welfare Services                    or others.                                                                      Operating expenses

                                                                                                     Courtesy payments to non-university individuals for services performed on
                                                                                                     behalf of the University for which it is inappropriate for the University to
                                                                                                     request or the payee to render an invoice. Refer to Business Procedures
3111      530141   Honoraria                          Honoraria                                      Manual B-9-9. Not to be used on grants                                          Operating expenses
New       530142   DEA License                        DEA License Fee
New       530143   Medical License                    Medical License Fee
                                                                                                     Fees and expenses for services provided by referees, umpires, etc., at
3112      530150   Officials-Athletics                Officials - Athletics                          athletic events.                                                                Operating expenses
                                                                                                     Fees for paying agents and trustees for bonded debt, investment portfolio
3113/5570 530160   Paying Agent&Trustee               Paying Agent and Trustee Fees                  management.                                                                     Operating expenses
                                                                                                     Fees for other services which fee varies based upon volume (Variable
New       530161   Paying Aget&Trust-VS               Paying Agent and Trustee Fees-Variable         costs)                                                                          Operating expenses
                                                                                                     Payments to individuals for participation in a sponsored project activity
3115      530170   Train Participants                 Train Participants                             (non-clinical) and associated training costs                                    Operating expenses    Changed short title
                                                                                                     Fees and expenses for services provided by veterinarians, technicians, or
3116      530180   Veterinarians                      Veterinarians Services Fees                    consultants in treatment of animal diseases.                                    Operating expenses

3117      530190   Visiting Speaker Pay               Visiting Speaker Payments                      Payments for visiting speakers and associated meals and other costs.            Operating expenses
                                                                                                     Payments for room rentals, meals and other costs associated with
3248      530191   Workshop/Conference                Workshop and Conference Payments               conducting a workshop or conference.                                            Operating expenses
                                                                                                     Services provided by independent contractors who are not consultants,
3127      530192   Prof contract svc.                 Professional Contract Services                 visiting speakers, or subcontractors.                                           Operating expenses
                                                                                                     To be used only to make payments on bonafide sub-contracts which have
                                                                                                     been negotiated by OSPA as an approved function of this sponsored
                                                      Sub-contract Expense - Pay Less than           account. Subcontract number and body of document being prepared must
3114      530200   Sub-Contract Exp<25K               $25000                                         be reported.                                                                    Operating expenses

                                                                                                 Payments greater than $25,000 to non-University individuals or institutions
3118      530201   Sub-Contract Exp>25K               Sub-contract Payments Greater than $25,000 for sub-contract work related to University grants and contracts.                   Operating expenses
                                                                                                 Payments to employment agencies and temporary services groups for
3119      530300   Temp/Prof Serv-Hosp                Temporary Professional Services - Hospital temporary help employed in the hospital                                             Operating expenses

New       530301   CL Admi Regular Pay                CL Administrative Regular Salary and Wages Payments to Contracted/Outsourced staff- admin regular                              Operating expenses    CL=Contracted Labor
New       530302   CL Admi Overtime                   CL Administrative Overtime                     Payments to Contracted/Outsourced staff- admin overtime                         Operating expenses
New       530303   CL Admi Nproductvtv                CL Administrative Non-productive Pay           Payments to Contracted/Outsourced staff- admin nonprod pay                      Operating expenses
New       530304   CL Admi Premium Pay                CL Administrative Premium Pay                  Payments to Contracted/Outsourced staff- admin preim pay                        Operating expenses
New       530305   CL Admi Bonus Pay                  CL Administrative Bonus Pay                    Payments to Contracted/Outsourced staff- admin bonus pay                        Operating expenses
                                                      CL Technicians & Specialists Regular Salary
New       530306   CL Techs Regular Pay               & Wage                                         Payments to Contracted/Outsourced staff- tech/spec regular                      Operating expenses
New       530307   CL Techs Overtime                  CL Technicians and Specialists Overtime        Payments to Contracted/Outsourced staff- tech/spec overtime                     Operating expenses
                                                      CL Technicians and Specialists Non-
New       530308   CL Techs Nproductvtv               productive Pay                                 Payments to Contracted/Outsourced staff- tech/spec nonprod pay                  Operating expenses

New       530309   CL Techs Premium Pay               CL Technicians and Specialists Premium Pay Payments to Contracted/Outsourced staff- tech/spec prem pay                         Operating expenses

New       530310   CL Techs Bonus Pay                 CL Technicians and Specialists Bonus Pay       Payments to Contracted/Outsourced staff- tech/spec bonus pay                    Operating expenses
  Code      SAP                      OC/Float                  Long Description                                                Explanation                                           ExpNotes        Notes 2
                                                CL Secretarial and Clerical Regular Salary &
New      530311   CL Clerical Reg Pay           Wages                                          Payments to Contracted/Outsourced staff- sec/clerical regular                    Operating expenses
New      530312   CL Clerical Overtime          CL Secretarial and Clerical Overtime           Payments to Contracted/Outsourced staff- sec/clerical overtimer                  Operating expenses
                                                CL Secretarial and Clerical Non-productive
New      530313   CL Clerical Nonprod           Pay                                            Payments to Contracted/Outsourced staff- sec/clerical nonprod pay                Operating expenses
New      530314   CL Clerical Prem Pay          CL Secretarial and Clerical Premium Pay        Payments to Contracted/Outsourced staff- sec/clerical prem pay                   Operating expenses
New      530315   CL Clerical Bonus             CL Secretarial and Clerical Bonus Pay          Payments to Contracted/Outsourced staff- sec/clerical bonus pay                  Operating expenses
New      530316   CL Service Regular            CL Service Regular Salaries & Wages            Payments to Contracted/Outsourced staff- service regular                         Operating expenses
New      530317   CL Service Overtime           CL Service Overtime                            Payments to Contracted/Outsourced staff- service regular                         Operating expenses
New      530318   CL Service Nproductv          CL Service Non-productive Pay                  Payments to Contracted/Outsourced staff- service regular                         Operating expenses
New      530319   CL Service Premium            CL Service Premium Pay                         Payments to Contracted/Outsourced staff- service regular                         Operating expenses
New      530320   CL Service Bonus Pay          CL Service Bonus Pay                           Payments to Contracted/Outsourced staff- service regular                         Operating expenses
                                                CL Professional Staff Regular Salary and
New      530321   CL Prof Staff RegPay          Wages                                          Payments to Contracted/Outsourced staff- prof staff regular                      Operating expenses
New      530322   CL Prof Staff OT              CL Professional Staff Overtime                 Payments to Contracted/Outsourced staff- prof staff overtime                     Operating expenses

New      530323   CL Prof Staff Nonpro          CL Professional Staff Non-productive Pay       Payments to Contracted/Outsourced staff- prof staff nonprod pay                  Operating expenses
New      530324   CL Prof Staff Premiu          CL Professional Staff Premium Pay              Payments to Contracted/Outsourced staff- prof staff prem pay                     Operating expenses
New      530325   CL Prof Staff Bonus           CL Professional Staff Bonus Pay            Payments to Contracted/Outsourced staff- prof staff bonus pay                        Operating expenses
                                                CL Graduate Nurse-Supervisory Reg Salary &
New      530326   CL GNS Reg Pay                Wages                                      Payments to Contracted/Outsourced staff- nurse sup regular                           Operating expenses

New      530327   CL GNS Overtime               CL Graduate Nurse-Supervisory Overtime         Payments to Contracted/Outsourced staff- nurse sup overtime                      Operating expenses
                                                CL Graduate Nurse-Supervisory Non-
New      530328   CL GNS Nonprod pay            productive pay                                 Payments to Contracted/Outsourced staff- nurse sup nonprod pay                   Operating expenses

New      530329   CL GNS Premium Pay            CL Graduate Nurse-Supervisory Premium Pay Payments to Contracted/Outsourced staff- nurse sup prem pay                           Operating expenses

New      530330   CL GNS Bonus Pay              CL Graduate Nurse-Supervisory Bonus Pay        Payments to Contracted/Outsourced staff- nurse sup bonus pay                     Operating expenses
                                                CL Graduate Nurse-Staff Regular Salary and
New      530331   CL Grad Nur Reg Pay           Wages                                          Payments to Contracted/Outsourced staff- nurse staff regular                     Operating expenses
New      530332   CL Grad Nur Overtime          CL Graduate Nurse-Staff Overtime               Payments to Contracted/Outsourced staff- nurse staff overtime                    Operating expenses

New      530333   CL Grad Nur Nonprod           CL Graduate Nurse-Staff Non-productive Pay Payments to Contracted/Outsourced staff- nurse staff nonprod pay                     Operating expenses
New      530334   CL Grad Nur Premium           CL Graduate Nurse-Staff Premium Pay            Payments to Contracted/Outsourced staff- nurse staff prem pay                    Operating expenses
New      530335   CL Grad Nur Bonus             CL Graduate Nurse-Staff Bonus Pay              Payments to Contracted/Outsourced staff- nurse staff bonus pay                   Operating expenses
New      530336   On-Call Staff-Regula          CL On-Call Staff – Regular                     Payments to Contracted/Outsourced staff- on call regular                         Operating expenses
New      530337   CL On-Call Staff Npr          CL On-Call Staff Non-Productive Pay            Payments to Contracted/Outsourced staff- on call nonprod pay                     Operating expenses
New      530338   Adm Fee-6.5%                  Administration Fee – 6.5%                      Payments to Contracted/Outsourced for admin fee                                  Operating expenses

New      530339   CL-All Staff-30% Ben          Health Inventures - All Staff-30% Benefits     Payments to Contracted/Outsourced staff benefits                                 Operating expenses
New      530340   CL Travel Expenses            Health Inventures Travel Expenses              Payments to Contracted/Outsourced for staff travel                               Operating expenses

New      530341   Oth Misc CL Emp Exp           Other Miscellaneous CL Employee Expenses       Payments to Contracted/Outsourced for staff miscelleneouse expenses              Operating expenses
         530342   CL On-Call overtime           CL On-Call Staff Overtime                      Payments to Contracted/Outsourced staff- on call overtime                        Operating expenses
         530343   CL On-Call Prem/bonus         CL On-Call Staff Prem/Bonus Pay                Payments to Contracted/Outsourced staff- on call premium/bonus                   Operating expenses
                                                UKHMO LSA PURCHASED SERVICES
New      530382   UKHMO LSA PURCH COST          EXPENSE
                                                                                               Payments for services for cable television, radio and music provided by
3201     530400   Cable Communi Servic          Cable Communication Services                   vendors external to the University.                                              Operating expenses

                                                                                               Charges for freight, railway express, UPS, Fedex, priority mail, local truck or
3202     530401   Freight&Oth Transpor          Freight and Other Transportation               hauling service, not included in acquisitions costs of goods.                   Operating expenses
                                                                                               Costs of postal cards, stamps, stamped envelopes, parcel post, postage
3203     530402   Postage                       Postage                                        meters.                                                                         Operating expenses
New      530403   Frei-LabSendOut Test          Freight - Laboratory Send Out Tests                                                                                             Operating expenses
                                                                                               Transportation, meals, and lodging for official guests of the University. Not
                                                                                               to be used on sponsored program accounts (ledger 4 accounts) since this
                                                                                               implies that there will be no services performed. If services are to be
3242     530501   Official Guest Expen          Official Guest Expenses                        performed, use codes 3105 or 31                                                  Operating expenses
                                                                                               Expenses incurred in recruiting faculty and key non-classified staff for the
                                                                                               University of Kentucky. (See Business Procedures Manual B-10-7.) Must
3243     530502   Recruitment                   Recruitment                                    be specifically budget for sponsored accounts.                                   Operating expenses
                                                                                               Registration fees for local meeting paid to sponsor or reimbursed to
                                                                                               employee. Registration fees while in travel status are paid only from codes
3244     530503   Registration Fees             Registration Fees                              3011, 3012, or 3014.                                                             Operating expenses
                                                                                               Transportation costs, meals lodging, and other allowable travel expenses
                                                                                               required for team and support personnel for athletic games away from
3245     530504   Team Travel                   Team Travel                                    home.                                                                            Operating expenses
                                                                                               All expenses related to a prospective student-athlete and their parents’ visit
3246     530505   Official Visits-Athl          Official Visits-Athletics                      to campus while on an official or unofficial visit.                              Operating expenses

3015     530506   UKAA Recruit Travel           Travel - Recuritment of Student Athletes       UKAA travel related to the recruitment of student athletes                       Operating expenses   New as of 7/7/05
                                                                                               Budget Pool Code for budgetary purposes from which automatic budget
                                                Communications Budget Pool & Basic             reallocation is to occur. This budgetary pool relates only to
3030     531000   Communications Budget Pool    Charges                                        communications charges, etc.                                                     Operating expenses
                                                                                               Recurring monthly charges for communications equipment and
                                                                                               telephone/data lines. Any charges that are fixed and recurring such as
3031     531011   Equipmt/Line Charges          Equipment and Line Charges                     telephone line charge, data line charge, etc.                                    Operating expenses
                                                                                               Charges for long distance telephone calls made on each telephone are
                                                                                               charged back to the individual telephone number. This enables the
                                                                                               departments to reconcile long distance calls to the number from which the
3032     531012   Long Distance                 Long Distance                                  call was made and to identify the amount of t                                    Operating expenses
3034     531013   Cell Phone Services           Cell Phone Services                            Includes the monthly rental and the long distance cell charges.                  Operating expenses
3035     531014   Internet & Bandwidth          Internet Access and Bandwidth                  Charges per FTE for access to the UK network.                                    Operating expenses
                                                                                               Charges for voice mail services (VMX), installation and recurring monthly
3036     531015   Voice Mail                    Voice Mail                                     charges.                                                                         Operating expenses
                                                                                               Any communications expense not identified in the above codes,
3038     531016   Other Communications          Other Communications                           miscellaneous charges.                                                           Operating expenses

3039     531017   Pager Services                Pager Services                                 Charges for answering services used by departments, monthly recurring.           Operating expenses

                                                                                               Object code used for budgetary purposes only from which automatic
                                                                                               budget reallocation is to occur. This budgetary pool relates only to printing
                                                                                               and is only valid on Budget Pool flag as set. For further information about
3020     531200   Budget Pool Printing          Budget Pool Printing                           Budget Pool, contact your sector budget office or                                Operating expenses
                                                                                               Charges for all printing services excluding printing supplies, duplicating
                                                                                               services and forms. For sponsored projects, costs of manuscripts,
                                                                                               manuals, and large reports can be direct charged as special circumstances
3021     531201   Printing                      Printing                                       are involved as this code is classified                                          Operating expenses
                                                                                               Charges for duplicating services and supplies. This includes rental costs for
                                                                                               copiers and other duplicating equipment. Duplicating expenses from the
                                                                                               duplicating service center are included but printing services and forms are
3022     531202   Duplicating                   Duplicating                                    excluded.                                                                        Operating expenses
                                                                                               Purchase of printed forms for use in offices, hospital, clinics and similar
                                                                                               areas. This category includes standard or custom designed forms, which
                                                                                               are either multiple or single ply, continuous or snap-out (noncontinuous).
3023     531203   Printed Forms                 Printed Forms                                  It excludes computer or word-pr                                                  Operating expenses
                                                                                               Charges for production of departmental/university publications issued for
                                                                                               promotional and publicity purposes. (For subscriptions, see code
3024     531204   Publications                  Publications                                   3618.)(Also see code 3313 - Books and Phamplets.)                                Operating expenses
New      531205   Printing: MPS                 Printing: MPS                                  Printing: Managed Print Services                                                 Operating expenses

                                                                                               Object code used for budgetary purposes only from which automatic
                                                                                               budget reallocation is to occur. This budgetary pool relates only to the
3280     531300   Utilities Budget Pool         Utilities Budget Pool                          3281-3299 object code grouping for utilities and fuel expenditures.              Operating expenses
                                                                                               Purchase of coal for heating physical facilities owned or leased by the
3282     531301   Coal                          Coal                                           University of Kentucky.                                                          Operating expenses
3283     531302   Electricity                   Electricity                                    Purchase of electric utility.                                                    Operating expenses
3284     531303   Fire Service                  Fire Service                                   Service charges for fire hydrant and fire sprinkler systems.                     Operating expenses
                                                                                               Purchase of oil used for heating physical facilities owned or leased by the
3286     531304   Heating Oil                   Heating Oil                                    University of Kentucky.                                                          Operating expenses
3287     531305   Natural Gas                   Natural Gas                                    Purchase of natural gas used in heating and/or other purposes.                   Operating expenses

3288     531306   Propane Gas                   Propane Gas                                    Purchase of propane gas used in heating and/or fuel for equipment.               Operating expenses
3289     531307   Sewage Service                Sewage Service                                 Sanitary sewer user service charge.                                              Operating expenses
3291     531308   Water                         Water                                          Purchase of water utility.                                                       Operating expenses
3292     531309   Utilities Transportn          Utilities Transportation                                                                                                        Operating expenses
3293     531310   Utilities Broker              Utilities Broker                                                                                                                Operating expenses
3402     532010   Beverages for Resale          Beverages for Resale                           Purchase of beverages except milk, for resale.                                   Operating expenses
3403     532011   Dairy Prod - Resale           Dairy Products for Resale                      Purchase of milk, cheese, etc., for resale.                                      Operating expenses
3405     532012   Fresh Bakery-Resale           Fresh Bakery Products for Resale               Purchase of sweet rolls, bread etc., for resale                                  Operating expenses
3406     532013   Fresh Produce-Resale          Fresh Produce for Resale                       Purchase of fresh fruits and vegetables for resale                               Operating expenses
3407     532014   Frozen Bakery-Resale          Frozen Bakery Products for Resale              Purchase of frozen prepared bakery items for resale                              Operating expenses
                                                                                               Purchase of frozen fruits, vegetable, juices, and other frozen foods, other
3409     532015   Frozen Foods-Resale           Frozen Foods for Resale                        than bakery products or entrees, for resale                                      Operating expenses
3411     532016   Meats for Resale              Meats for Resale                               Purchase of meats, poultry, and meat substitutes for resale               Operating expenses
                                                                                               Purchase of new books for educational purposes for resale. Usually bought
3412     532017   New Texts I-Resale            New Texts I for Resale                         at 20-23% discount and sold at 25-33% mark-up.                            Operating expenses

                                                                                               Purchase of new books for educational purposes such as workbooks and
3413     532018   New Texts II-Resale           New Texts II for Resale                        dictionaries, for resale, bought at 30-40% and sold at 40-45% mark-up.           Operating expenses
                                                                                               Non-educational supplies purchased to be sold to other campus units
3414     532019   Non-educ Supp-Resale          Non-educational Supplies for Resale            through bookstores, grills and other similar outlets.                            Operating expenses
  Code       SAP                      OC/Float                 Long Description                                                Explanation                                           ExpNotes        Notes 2
                                                                                               Purchase of packaged and canned products for resale (e.g., flour and flour
                                                                                               mixes, shortening, puddings, canned fruits and vegetables, jellies,
                                                                                               condiments, sugar, cereals, dried and powdered products, and packaged
3415      532020    Packag&Can Fd-Resale         Packaged and Canned Foods for Resale          sandwiches).                                                                     Operating expenses

                                                                                               Purchase of food service items (e.g., paper cups, plates, plastic spoons and
3416      532021    Paper Supply-Resale          Paper Supplies for Resale                     forks), and other disposable items of plastic or paper for resale            Operating expenses
3419      532022    Candy-Resale                 Candy for Resale                              Purchase of bulk candy, dried fruit and nuts for resale.                         Operating expenses
3421      532023    Sundries&Cards-Resal         Sundries and Cards for Resale                 Purchase of candy, gum, snacks, greeting cards, etc. for resale                  Operating expenses
                                                                                               Purchase of pre-priced paper backs and other general interest books not
                                                                                               sold specifically for classroom use, but for resale. Usually bought at 30%
3423      532024    Trade/Gen Book-Resal         Trade and General Books for Resale            discount and sold at 43-50% mark-up                                              Operating expenses
3425       532025   Prepared Food-Resale         Prepared foods for Resale                     Purchase of prepared foods to be sold to other campus units.                     Operating expenses
3449/3401/
3404/3410/
3417/3418/                                                                                     Purchase of items with unusual mark-up that do not fit other categories but
3426       532026   Misc Merchan-Resale          Miscellaneous Merchandise for Resale          are for resale                                                              Operating expenses
New       532027    Univ Press P&B               University Press Print and Bind
New       532028    Boone Center Beer            Boone Center Beer Expenses
New       532029    Boone Center Liquor          Boone Center Liquor Expenses
New       532030    Boone Center Wine            Boone Center Wine Expenses
                                                                                               Costs of general cleaning and up-keep services normally associated with
3451      533010    Custodial Services           Custodial Services                            facilities' interior operations.                                                 Operating expenses
3452      533011    Elevator Services            Elevator Services                             Costs of elevator maintenance and service contracts                              Operating expenses
                                                 Maintenance and Repair of Building -
3453/5051 533021    M&R Building-Recur           Recurring                                     Cost of routine maintenance services excluding painting                          Operating expenses
                                                 Maintenance and Repair of Building -
New       533022    M&R Building-Nonrecu         Nonrecurring                                  Cost of nonrecurring maintenance services                                        Operating expenses
                                                 Maintenance and Repair of Building -
New       533023    M&R Building-Paint           Painting                                      Cost of maintenance services - painting                                          Operating expenses
New       533024    Exterminating                Exterminating Services                        Cost of maintenance services - exterminating                                     Operating expenses

New       533025    M&R Building-Carpet          Maintenance and Repair of Building - Carpet
                                                 Maintenance and Repair of Ag Housing
New       533026    M & R Ag Housing             Properties
                                                                                               Costs of repair for all general purpose equipment, except for office
                                                                                               equipment, code 3456, including all parts and labor. See code 3458 for
3454      533030    M&R of Equipment             Maintenance and Repair of Equipment           scientific equipment.                                                            Operating expenses
                                                                                               Costs of preventive service contracts for general purpose equipment,
New       533031    Servc Contract-Equip         Service Contracts - Equipment                 except office equipment                                                          Operating expenses
New       533032    Servc Cont-Sci Equip         Service Contract - Scientific Equipment
                                                                                            Costs of maintenance or repairs to grounds (e.g., walks, roads, fences,
3455      533040    M&R of Grounds               Maintenance and Repair of Grounds          walls, gardens).                                                                    Operating expenses
                                                                                            Costs of cleaning, maintenance, and repair of office and word processing
3456      533041    M&R Office Equipment         Maintenance and Repair of Office Equipment equipment, and machinery, including service contracts.                              Operating expenses
New       533042    Serv Contr-Offi Equi         Service Contract- Office Equipment            Costs of preventive service contracts for office equipment
                                                                                               Purchase of tires, batteries, license plates, and expendable repairs (e.g.,
3457      533043    M&R of Vehicles              Maintenance and Repair of Vehicles            gaskets, auto light bulbs, engine heads, piston, rings.)                    Operating expenses
                                                                                               Cost of maintenance and repair of scientific or technical equipment used in
                                                                                               research, etc. Directly charge when exclusively used on a sponsored
                                                 Maintenance and Repair of Scientific          project or a proportional benefit can be established and supported by
3458      533044    M&R of Scientif Equi         Equipment                                     departmental documentation.                                                 Operating expenses

3285/3459 533045    Garbage Disposal Ext         Garbage Disposal External                     Cost of garbage disposal
New       533046    Non-file material PM         Non-file material for PM work order
New       533047    Non-file service PM          Non-file service for PM work order
                                                                                               All other repairs, maintenance and service costs not included in any other
3499      533060    Other R&M                    Other Repairs and Maintenance                 category.                                                                        Operating expenses
3355      533080    Propane Gas-Vehicles         Propane Gas-Vehicles                          Purchase of propane gas used in heating and/or fuel for vehicles                 Operating expenses
                                                                                               Insurance premium payments (other than employee benefits) to the State
3501      534010    Common Insurance             Common Insurance                              Fire and Tornado Insurance Fund.                                                 Operating expenses
                                                                                               Payments to other universities, colleges, or institutions for participation in
3504      534020    Guarantees                   Guarantees                                    athletic or special events                                                       Operating expenses
                                                                                               Insurance premium payments (other than employee benefits) to all other
3505      534030    Insurance-Buildings          Insurance - Buildings                         insurance companies not specifically provided for elsewhere.                     Operating expenses
3517      534031    Insurance-Equip&Vehi         Insurance - Equipment and Vehicles                                                                                             Operating expenses
3515      534032    Insurance-Other              Insurance - Other                                                                                                              Operating expenses
3506      534035    Losses&Loss Claims           Losses and Loss Claims                        Cash and inventory losses.                                                       Operating expenses
                                                                                               Costs of providing liability insurance coverage for members of the boards
                                                                                               of the University and its ancillary corporations, as well as decision-making
3507      534036    Prof Liability Insur         Professional Liability Insurance              members of the faculty and administration.                                       Operating expenses
3508      534040    Rental-Gas Cylinders         Rental of Gas Cylinders                       Payment for renting of gas cylinders.                                            Operating expenses
3509      534041    Rental&Lease-Buildin         Rentals and Leases - Buildings                Rental fees for buildings                                                        Operating expenses

                                                                                               Rental fees for general purpose equipment other than data processing
                                                                                               equipment, (e.g., typewriters, calculators, adding machines, diesel
3510      534042    Rental&Lease-Equipmt         Rental and Leases - Equipment                 equipment). See code 3512 for Rent and Leases of Scientific Equipment.         Operating expenses
                                                                                               Rental fees/leases of scientific or technical equipment used in research, etc.
                                                                                               Directly charge when exclusively used on a sponsored project or a
                                                                                               proportional benefit can be established and supported by departmental
3512      534043    R&L Scientific Equip         Rental and Leases of Scientific Equipment     documentation.                                                                 Operating expenses

3512      534044    R&L Pt Care Equipmt          Rental and Leases - Patient Care Equipment    Rental fess for patient care equipment/variable equipment used in Hospital. Operating expenses
3516      534045    Rentals&Leases-Land          Rentals and Leases - Land                     Rental fees for land                                                             Operating expenses

3511      534050    Royalties                    Royalties                                     Payment of royalties for inventions, books, or other copyrighted materials.      Operating expenses
                                                                                               Lodging and meals provided to student-athletes when campus facilities are
3514      534051    Break Housing                Break Housing                                 closed; i.e., Winter Break, Spring Break, etc.                                   Operating expenses
3581
5250      534055    Administrative Costs         Administrative Costs                          Records the distribution of adminstration costs.                                 Operating expenses
                                                                                               Used to record hospital bad debt expense in accordance with principles
3513      534060    Bad Debt Expense             Bad Debt Expense                              related to hospital accounting.                                                  Operating expenses

New       534061    Bad debt exp grants          Bad debt expense - grants and contracts

3520/5501 534070    Lease Principal Pay          Lease Principal Pay                           Principal payments on lease agreements.                                          Operating expenses

3521/5551 534071    Lease Interest Pay           Lease Interest Pay                            Interest payments on lease agreements.                                       Operating expenses
                                                                                               Payment of fees for accreditation to any authorized accreditation
3601      535010    Accreditation Fees           Accreditation Fees                            association.                                                                 Operating expenses
                                                                                               Payment of institutional memberships and dues related to University official
                                                                                               activities. Professional memberships and dues can be paid only from
3602      535011    Dues & M'ship Inst.          Dues and Membership - Institutional           discretionary funds.                                                         Operating expenses
3603      535012    Federal Tax                  Federal Tax                                   Payment of Federal Income tax and other federal taxes.                           Operating expenses

3604      535013    Film and Tape Rental         Film and Tape Rentals                         Rental payments for films, tapes, cassettes, and other audio/visual items.      Operating expenses
                                                                                               Grants and subsidies, including the following: per capital, subsidies and
                                                                                               grants to hospitals, homes, institutions, professional, scientific and historic
                                                                                               societies, county health, dependent children, vocational education, indigent
3605      535014    Grants                       Grants                                        medical care, medical as                                                        Operating expenses
                                                                                               Expenses for teams including transportation, lodging, meals, and other
3606      535015    Home Game Team Exp           Home Game Expenses Team                       related expenses incurred for home games.                                       Operating expenses

                                                                                               Funds awarded the institution by a funding agency usually in lieu of direct
3607      535016    Insti Allow-Cost Edu         Institutional Allowance - Cost of Education   cost budgets - normally predetermined by the awarding agency                     Operating expenses
3608      535017    Inter-Library Loans          Inter-Library Loans                           Costs of participation in the interlibrary loan system                           Operating expenses
New       535018    Dues & M'ship - Ind.         Dues and Membership - Individual
                                                                                               Laundry and dry cleaning services. Also used for uniform clothing
3610      535019    Laundry/drycleaning          Laundry and Dry-cleaning                      allowance for police and parking departments                                     Operating expenses
                                                                                               Reimbursements within established policy limits to certain employees for
3611      535020    Moving/Relocat Exp           Moving and Relocation Expenses                moving and other relocation expenses.                                            Operating expenses
                                                                                               Any costs associated with late payment of vendors' invoice pursuant to KRS
                                                                                               45.451 to 45.458 which states that as of 1/1/85 all bills be paid within 30
                                                                                               working days of receipt of proper goods and documentation or else pay a
3614      535021    Penalty on Late Paym         Penalties on Late Payments                    penalty. (See E-11 of the busin                                                  Operating expenses
                                                                                               Fees paid to contributors of testing materials (e.g., blood and other
                                                                                               specimens), surveys or other measurment instruments for research
3615      535022    Resear Subject Paym          Research Subject Payments                     purposes.                                                                        Operating expenses

                                                                                               Sales and use taxes collected for sale of intangible personal property by the
3616      535023    Sales and Use Taxes          Sales and Use Taxes                           University and Affiliated Corporations and paid to the Commonwealth.          Operating expenses
                                                                                               Costs of commencement, alumni and other special activities (e.g., musicals,
                                                                                               concerts, dances, special programs) not covered under workshops or
3617      535024    Special Activities           Special Activities                            conferences.                                                                  Operating expenses
                                                                                               Purchase of newspapers, magazines, periodicals, brochures and trade
                                                                                               journals for departmental use. (For production of departmental/university
3618      535025    Subscriptions                Subscriptions                                 publications, see code 3024)                                                  Operating expenses
3619      535026    Surplus Property Acq         Surplus Property Acquisitions                 Purchase of surplus property from State Department of Education.                 Operating expenses
                                                                                               Charges for laundry services performed on garments and linens owned by
                                                                                               contractor. (For uniform and linen purchase, see object codes 3310 and
3621      535027    Uniform&Linen Rental         Uniform and Linen Rental                      3329).                                                                           Operating expenses
3623      535028    Patent Costs-Legal           Patent Costs - Legal and Other                The costs of registering and validating patents for the institution.             Operating expenses
                                                                                               Royalties and expense payments paid to inventors for inventions owned
                                                                                               and marketed by the institution. Normally royalties are not paid until all
                                                                                               costs associated with a patent are recovered. Under Cost Accounting
3624      535029    Payment to Inventor          Payment to Inventor                           Standards an unallowable expense.                                                Operating expenses
  Code       SAP                     OC/Float                   Long Description                                                   Explanation                                             ExpNotes        Notes 2
                                                                                                   Charges by Parking and Transportation Services to other University
                                                                                                   departments for shuttle bus service, valucards for visitors in gated areas
3627      535030   Parking                        Parking                                          and parking control officers for special events.                                   Operating expenses

                                                                                                   TO BE USED ONLY BY AGENCY ACCOUNTS. Expenses associated with
3630      535031   Donation&Contributn            Donations and Contributions                      donations and contributions to non-profit agencies and organizations.              Operating expenses

                                                                                                   Reflects the benefit of meals provided to all food service employees.
3632      535032   H&D Employee Meal              Housing and Dining Employee Meal Costs           NOTE: This object code is to be used exclusively by Housing and Dining.            Operating expenses

                                                                                                   Charges for expenses incurred in the production of identification badges.
                                                                                                   Medical Center and other employees are required to have/wear ID badges.
                                                                                                   Medical Center Parking and Security produce these badges and then charge
3633      535033   ID Badges                      ID Badges                                        the employee's department.                                                Operating expenses
                                                                                                   To be used only for other current expenditures not included in any other
3649/3321 535034   Misc Expenditures              Miscellaneous Expenditures                       category.                                                                 Operating expenses
                                                                                                   Application fees, attorney fees,or federal government fees associated ith
3635      535035   NRA Visa Expenses              Non-resident Alien Visa Expenses                 obtaining or renewing visas for nonresident aliens                        Operating expenses
3397      535036   Noncapital Comm Exp            Non-capital Communication Expenses                                                                                                  Operating expenses
3396      535037   Cap Software Offset            Capitalized Software Offset                                                                                                         Operating expenses
New       535038   Patent Exp Unrecover           Patent Expenses Unrecovered
New       535039   Settlements                    Settlements
New       535040   Univ-Wide OH                   University Wide Overhead Charges
                                                  Temp. housing exp. for relocation of new         Charges for the temporary housing expenses for relocation of a new
New       535041   Temporary Housing              employee                                         employee
                                                                                                   Small price differences within established tolerances between invoice price
New       535100   Small Price Differen           Small Price Differences                          and purchase order price.                                                          Operating expenses
New       535110   Cash Discount Receiv           Cash Discount Received                                                                                                              Operating expenses
                                                                                                   Recurring expenses for annual contracts with outside vendors for service
                                                                                                   and maintenance on computing hardware. For Cost Accounting Standards
3651      535200   Computer-Maint Contr           Computer - Maintenance Contract                  see comments on code 3653.                                                         Operating expenses
                                                                                                   Recurring expenses for payments to outside vendors for continued usage
3652      535201   Compu-License Fee-SW           Computer - License Fee for Software              of a vendor's software.                                                            Operating expenses

                                                                                                   Recurring expenses for long term, on-site computer leases (as opposed to
                                                                                                   purchases) by University units from out-side vendors (i.e. rental fees for
                                                                                                   data processing equipment). Under Cost Accounting Standards general
3653      535202   Computer-R&L Fees              Computer - Rental and Lease Fees                 purpose computing is not usually allowe                                            Operating expenses
3654      535203   Computer Time                  Computer Time                                    Costs of computer and/or auxiliary machine time.                                   Operating expenses

                                                                                                   Purchase of general purpose software packages which are used in
                                                                                                   conjunction with data processing systems or equipment excluding CDS,
                                                                                                   diskettes, portable drivers, etc. For Cost Accounting Standards see
3655/5010 535204   Admin Data Proc SW             Administrative Data Processing Software          comments on code 3653. This is not allowed in grants.                              Operating expenses
                                                                                                   Purchase of licenses, cds, diskettes, portable drives, etc. This is allowable in
3656      535205   Tech Soft Lic/Supply           Technical Software/Licenses and Supplies         grants.                                                                            Operating expenses
                                                                                                   Purchase of continuous paper, cards, labels, ribbons, magnetic tape, toner
3656      535206   Admin Data Proc Supp           Administrative Data Processing Supplies          or ink cartridges and other expendable supplies.                                   Operating expenses
                                                                                                   Cost of modification, upgrading, and enhancement of existing computer
3657      535207   Maint-Computer Softw           Maintenance of Computer Software                 software.                                                                          Operating expenses
                                                                                                   Costs of routine maintenance and repairs to data processing equipment
                                                  Maintenance & Repair of Data Processing          owned by the university, including service contracts. For Cost Accounting
3658      535208   M&R-Data Proc Equipm           Equipment                                        Standards see comments on code 3653.                                               Operating expenses
3660      535209   Lib Electr Resource            Library Eletronic Resources
                                                                                                   In-patient and out-patient charges for physicians care, room, laboratory,
                                                                                                   operating room, food, and all other charges by hospitals for the care of
3612      536120   Patient Care&Support           Patient Care and Support                         patients (including athletes).                                                     Operating expenses
                                                                                                   Costs of meals, lodging, transportation, taxi fares, bus fares, etc., for
3613      536130   Patient Funds                  Patient Funds                                    assistance provided by social services.                                            Operating expenses
3625      536131   Patient Care-Off Cam           Patient Care - Off Campus                        The costs of patient care provided at off campus locations.                        Operating expenses
3646      536141   OPC-Kidney                     Organ Procurement Cost - Kidney                                                                                                     Operating expenses
New       536142   OPC-Pancreas                   Organ Procurement Cost - Pancreas                                                                                                   Operating expenses
New       536143   OPC-Liver                      Organ Procurement Cost - Liver                                                                                                      Operating expenses
New       536144   OPC-Heart                      Organ Procurement Cost - Heart                                                                                                      Operating expenses
New       536145   OPC-Lungs                      Organ Procurement Cost - Lungs                                                                                                      Operating expenses

New       536146   OPC-Heart/Lung                 Organ Procurement Cost - Heart and Lung                                                                                             Operating expenses
New       536147   OPC-Bone Marrow                Organ Procurement Cost - Bone Marrow                                                                                                Operating expenses
3647      536150   TEF-Kidney                     Transplant Evaluation Fees - Kidney              Costs of UKHMO referrals to outside hospitals.                                     Operating expenses
New       536151   TEF-Pancreas                   Transplant Evaluation Fees - Pancreas                                                                                               Operating expenses
New       536152   TEF-Liver                      Transplant Evaluation Fees - Liver                                                                                                  Operating expenses
New       536153   TEF-Heart                      Transplant Evaluation Fees - Heart                                                                                                  Operating expenses
New       536154   TEF-Lungs                      Transplant Evaluation Fees - Lungs                                                                                                  Operating expenses

New       536155   TEF-Heart/Lung                 Transplant Evaluation Fees - Heart and Lung                                                                                         Operating expenses

New       536156   TEF-Bone Marrow                Transplant Evaluation Fees - Bone Marrow                                                                                            Operating expenses
New       536157   Prof Fees-Live Donor           Professional Fees- Live Donor                                                                                                       Operating expenses
3648      536160   H&C Provider Tax               Health Care Provider Tax                         Cost of monthly payments of Kentucky Health Care Provider Tax.                     Operating expenses
New       536161   Restocking Fees                Restocking Fees                                  Cost of vendor restocking fee on returned merchandise                              Operating expenses
3634      536162   Real Property Taxes            Real Property Taxes                              Cost of real property taxes UK subject to                                          Operating expenses

New       536163   Nurs Awd Cancellatn            Nursing Awards Cancellations                     Cost of forgiving/cancelling nursing awards due to work requirement met            Operating expenses
New       536164   Nurs Awd Uncollectib           Nursing Awards Uncollectible Accounts            Cost of writing off uncollectible nursing award note receivable                    Operating expenses
New       536165   KHCP Contribution              KHCP Contributions                                                                                                          Operating expenses
                                                                                                   Cost of tax on cash collections billed/handled by KMSF for dean's transfer
                                                                                                   and not handled through cost allocation secondary element such as KCN or
New       536170   Dean's tax                     Dean's Tax                                       Hospital Ultrasound Clinic                                                 Operating expenses

                                                                                               Cost of tax on cash collections billed/handled by KMSF for departments
                                                                                               transfer and not handled through cost allocation secondary element ( Such
New       536171   Deparmental tax                Departmental Tax                             as Kentucky Clinic North Primary Care center or Hospital Ultrasound Clinic) Operating           expenses
                                                  Intra-hospital Charges - Miscellaneous Fixed
New       536180   IH Charge-Misc Fixed           Costs                                        Intrahiospital charges for miscellaneous fixed costs                              Operating     expenses
                                                  Intra-hospital Charges - Miscellaneous
New       536190   IH Charge-Misc Varbl           Variable                                     Intrahiospital charges for miscellaneous variable costs                           Operating     expenses
                                                                                               Non service payments to students, not considered a scholarship. These are
                                                                                               graduate and post doc fellowship non-service stipends and should be used
3701      537010   Fellow/Train Stipend           Fellowship and Trainee Stipend               for training grants only.                                                         Operating     expenses
                                                                                               Room and board expenditures for students who are employed as resident
3702      537020   Resident Advisors              Resident Advisors                            advisors in the University's residence halls.                                     Operating     expenses
                                                                                               Grants-in-aid to students for food, rent, tuition, etc. (For Athletics grants-in-
                                                                                               aid, see 3716 through 3738.) For Cost Accounting Standards should be
3711      537030   Trainee Tuition & Fees         Trainee Tuition and Fees                     used for training grants only.                                                    Operating     expenses
                                                                                               Grants-in-aid to students for food, rent, tuition, etc. (For Athletics grants-in-
                                                                                               aid, see 3716 through 3738.) For Cost Accounting Standards should be
                                                  Trainee Tuition and Fees - Grants            used for training grants only. This should only be used for CM posting for
new       537031   Trainee Tuition&Fees           Management                                   GM WBS elements.                                                                  Operating     expenses

                                                                                                   Object code used for budgetary purposes only from which automatic
                                                                                                   budget reallocation is to occur. This budgetary pool related only to
                                                                                                   athletics grants-in-aid and is only valid on the Budget Pool Flag as set. For
3712      537040   Budget Pool AA Grants-in-aid   Budget Pool Athletics Grants-in-aid              further information about Budget Pool, contact your sect                           Operating expenses
                                                                                                   Scholarships given to student athletes, student managers, student trainers,
                                                                                                   and student coaches who are active in the Intercollegiate Athletic Programs
                                                                                                   of the University. These scholarships are intended to cover the following
3713      537041   Grant-Aid AA Annual            Grant-Aid Athletic Association Annual            educational costs: tuition,                                                        Operating expenses
                                                                                                   Scholarships given to student athletes, student managers, student trainers,
                                                                                                   and student coaches who are active in the Intercollegiate Athletic Programs
                                                                                                   of the University. These scholarships are intended to cover the following
3714      537042   Grant-Aid AA Summer            Grant-Aid Athletic Association Summer            educational costs: tuition,                                                        Operating expenses
                                                                                                   Scholarships given to student athletes, student managers, student trainers,
                                                                                                   and student coaches who are active in the Intercollegiate Athletic Programs
                                                                                                   of the University. These scholarships are intended to cover the following
3715      537043   Grant-Aid AA EXH ELG           Grant-Aid Athletic Asso. Exhausted Eligibility   educational costs: tuition,                                                        Operating expenses
                                                                                                   Scholarships given to student athletes, student managers, student trainers,
                                                                                                   and student coaches who are active in the Intercollegiate Athletic Programs
                                                                                                   of the University. These scholarships are intended to cover the following
3716      537044   Grants-Aid AA Other            Grants-Aid Athletic Association Other            educational costs: tuition,                                                        Operating expenses

3741      537050   Scholarsp-Undergrad            Scholarships - Undergraduate Students            Payments to undergraduate students for scholarships, prizes, and awards. Operating expenses
                                                                                                   Scholarships given to student athletes, student managers, student trainers,
                                                                                                   and student coaches who are active in the Intercollegiate Athletic Programs
                                                  Scholarships - Undergraduate Students-           of the University. These scholarships are intended to cover the following
new       537051   Scholarsp-Undergrad-federal    federal                                          educational costs: tuition,
New       537055   ARRA SFSF Scholarshi           ARRA SFSF Scholarships

3742      537060   Scholarship-Graduate           Scholarships - Graduate Students                 Payments to graduate students for scholarships, prizes, and awards.                Operating expenses

3743      537070   Scholarsp-Profes Stu           Scholarships - Professional Students             Payments to professional students for scholarships, prizes, and awards.            Operating expenses
                                                                                                   Payments made to students as scholarships, prizes and awards for
3745      537080   Music Merit Scholasp           Music Merit Scholarship                          achievement in music.                                                              Operating expenses
                                                                                                   Payments to outstanding minority students for scholarships, prizes and
3746      537090   Minority Merit Schol           Minority Merit Scholarship                       awards.                                                                            Operating expenses
                                                                                                   Payments or waivers of registration fees for eligible students attending the
                                                                                                   University of Kentucky (e.g., war orphans, grants-in-aid, scholarships,
3781      537100   Tuition Waiver                 Student Fee Scholarship - Tuition Waiver         graduate assistants).                                                              Operating expenses
  Code      SAP                       OC/Float                  Long Description                                                 Explanation                                           ExpNotes         Notes 2
3782     537110   Graduate RA Tuition            Graduate Research Assistant Tuition                                                                                              Operating expenses
         537120   Offset Tuition/Fees            Offset Tuition/Fees

New      537150   Prior Fall 2006 SFA            Prior Fall 2006 Student Financial Aid Postings
3799     537200   Scholarship Allowanc           Scholarship Allowance                                                                                                            Operating expenses
                                                                                                  Used for allocating current expenditure costs from a central account to         Operating expense -
3900     539000   Pass-Thru Curr Expen           Pass-Through Current Expense                     other accounts.                                                                 Pass-Thru

                                                                                                  Used only for 3-6xxx series of mandatory cost sharing accounts when
                                                                                                  transferring from the departmental sources to the mandatory cost sharing
                                                                                                  account. For further explanation, see the Cost       Sharing Policy Section V
3585     539100   Mand Cost Sharing              Mandatory Cost Sharing                           under Cost Accounting Standards and                                             Operating expenses
                                                                                                  Purchase of drugs, narcotics, antibiotics, biologicals and pharmaceuticals
3315     540010   Drugs & Antibiotics            Drugs and Antibiotics                            used in patient care.                                                           Operating expenses
New      540011   Drugs-Waste/Recalled           Drugs - Waste, Recalled and Expired              Tracking of expired, waste and recalled drugs                                   Operating expenses

3315     540012   D&A-Discharged Patie           Drugs and Antibiotics - Discharged Patients      Tracking of drugs costs for discharged patients                                 Operating expenses
New      540013   New Formulary Pharma           New Formulary Pharmaceuticals                                                                                                    Operating expenses
New      540015   Replacemt-Lost Drugs           Replacement of Lost Drugs                        Purchase of intravenous solutions used in patient care.                         Operating expenses
New      540016   Drugs-Indigent Care            Drugs - Indigent Care Program                                                                                                    Operating expenses

                                                                                                  Purchase of gauze, iodine, adhesive tape, prescriptions, anesthetics,
                                                                                                  forceps, probes, operating room supplies, masks, rubber gloves, braces,
                                                                                                  corrective shoes, plaster of paris, splints, surgical thread, sponges,
3324     540020   Hosp&Med Supplies VS           Hospital and Medical Supplies - Variables        thermometers, and other expendable medical                                      Operating expenses
New      540021   IV's                           IV's                                             Purchase of intravenous solutions used in patient care.                         Operating expenses
New      540022   Supply-Rehab Item-VS           Supplies - Rehab Items - Variables                                                                                               Operating expenses
New      540023   Blood,Blood Subs&Ser           Blood, Blood Substitute and Services             Purchase of blood, blood substitutes and services                               Operating expenses
New      540024   Xray Supplies                  X-ray Supplies                                   Purchase of X-ray supplies                                                      Operating expenses
New      540025   Isotopes for Pt care           Isotopes for Patient Care                        Purchase of isotopes for patient care                                           Operating expenses
New      540027   Q&C Lab Supplies               Quality Control Laboratory Supplies              Purchase of quality control supplies in laboratory                              Operating expenses
3324     540028   Hosp&Med Supply Fix            Hospital and Medical Supplies Fixed                                                                                              Operating expenses
New      540029   Reprocessed supplies           Reprocessed supplies                                                                                                             Operating expenses
New      540030   Nitric Oxide                   Nitric Oxide                                     Purchase of nitric oxide                                                        Operating expenses
3356     540031   Ethanol                        Ethanol                                          Purchase of Ethanol                                                             Operating expenses
New      540032   Serum Cell                     Serum Cell                                                                                                                       Operating expenses
New      540040   Surigical Linens               Surgical Linens                                  Purchase of surgical linen                                                      Operating expenses
New      540041   Surgical Scubs                 Surgical Scrubs                                  Purchase of surgical scrubs                                                     Operating expenses
New      540042   OperRoom Custom Pack           Operating Room Custom Packs                                                                                                      Operating expenses
New      540043   Disposable Linens              Disposable Linens                                                                                                                Operating expenses
                                                 Intra-hospital Charge - Supply Lease
New      540050   IH Chag-Sup Leas Adj           Adjustment                                       Intrahospital charges for supplies which includes equip lease component         Operating expenses
                                                 Damaged/Obsolete Inventory Supplies -
New      540051   D/O Inventory Supply - hosp    Hospital                                                                                                                         Operating expenses
                                                 Disposable and Expendable Medical
New      540052   D/E Med instruments            Instruments                                                                                                                      Operating expenses
                                                 Medical Instruments - Fixed Direct
New      540053   Med Instruments-FDE            Equipment                                                                                                                        Operating expenses
                                                 Medical Instruments Replace & Loss - Fixed
New      540054   Med Instrumt R&L-FDE           Direct                                                                                                                           Operating expenses
New      540055   Non-Invasive Instrum           Non-Invasive Instruments                                                                                                         Operating expenses
                                                 Damaged/Obsolete Inventory Supplies -
         540056   D/O Inventory Supply-UK10      Facilities
New      540100   MSS-Orthopedic                 Medical Surgery Supplies – Orthopedic                                                                                            Operating expenses

New      540101   MSS-Neurosurgery               Medical Surgery Supplies – Neurosurgery                                                                                          Operating expenses
New      540102   MSS-Urology                    Medical Surgery Supplies – Urology                                                                                               Operating expenses
New      540103   MSS-Plastics                   Medical Surgery Supplies – Plastics                                                                                              Operating expenses
New      540104   MSS-Oral                       Medical Surgery Supplies – Oral                                                                                                  Operating expenses
New      540105   MSS-CT                         Medical Surgery Supplies – CT                                                                                                    Operating expenses
New      540106   MSS-MIS                        Medical Surgery Supplies – MIS                                                                                                   Operating expenses
New      540107   MSS-Vascular                   Medical Surgery Supplies – Vascular                                                                                              Operating expenses
New      540108   MSS-Sutures                    Medical Surgery Supplies – Sutures                                                                                               Operating expenses

New      540109   MSS-General Surgery            Medical Surgery Supplies – General Surgery                                                                                       Operating expenses

New      540110   MSS-Ophthalmology              Medical Surgery Supplies – Ophthalmology                                                                                         Operating expenses

New      540111   MSS-Sports Medicine            Medical Surgery Supplies – Sports Medicine                                                                                       Operating expenses
New      540112   MSS-GYN                        Medical Surgery Supplies – GYN                                                                                                   Operating expenses
                                                 Medical Surgery Supplies – Pain
New      540113   MSS-Pain Management            Management                                                                                                                       Operating expenses
New      540114   MSS-ENT                        Medical Surgery Supplies – ENT

New      540120   Med Surg-Endo Mech             Medical Surgery Supplies-Endo Mechanical
New      540150   ENT Implants                   ENT Implants                                                                                                                     Operating expenses
New      540151   Pacemakers and Leads           Pacemakers and Leads                                                                                                             Operating expenses
New      540152   Heart Valves                   Heart Valves                                                                                                                     Operating expenses
New      540153   Grafting                       Grafting                                                                                                                         Operating expenses
New      540154   Orthopedic Implants            Orthopedic Implants                                                                                                              Operating expenses
New      540155   Neurosurgery Implant           Neurosurgery Implants                                                                                                            Operating expenses
New      540156   Urology Implants               Urology Implants                                                                                                                 Operating expenses
New      540157   Ophthalmolog Implant           Ophthalmology Implants                                                                                                           Operating expenses
New      540158   Plastics Implants              Plastics Implants                                                                                                                Operating expenses
New      540159   Misc Implants                  Miscellaneous Implants                                                                                                           Operating expenses
New      540160   Cornea Implants                Cornea Implants                                                                                                                  Operating expenses
New      540161   General/Peds Implant           General and Peds Implants                                                                                                        Operating expenses
New      540162   GYN Implants                   GYN Implants                                                                                                                     Operating expenses
New      540163   Pain Mgm Implants              Pain Management Implants                                                                                                         Operating expenses
New      540164   Allograph-Sport Medi           Allograph - Sports Medicine                                                                                                      Operating expenses
New      540165   Allograph – CT                 Allograph – CT                                                                                                                   Operating expenses
New      540166   Allograph – Ortho              Allograph – Ortho                                                                                                                Operating expenses
New      540167   Vascular Implants              Vascular Implants                                                                                                                Operating expenses
New      540168   Sports Medic Implant           Sports Medicine Implants                                                                                                         Operating expenses
New      540169   Oral Surgery Implant           Oral Surgery Implants                                                                                                            Operating expenses
New      540170   Catheter Implants              Catheter Implants                                                                                                                Operating expenses
New      540171   Defibrillators                 Defibrillators                                                                                                                   Operating expenses
New      540172   Oth Cardio Thoracic            Other Cardio Thoracic Implants                                                                                                   Operating expenses
New      540173   MIS Implants                   MIS Implants                                                                                                                     Operating expenses

                                                                                                  Prices Differences that arise in the case of materials with moving average
                                                                                                  price if there is not enough stock to cover the invoiced quantity. In the case
                                                                                                  of goods movement in the negative range, the moving average price is not
                                                                                                  changed. Instead, price differences arising from invoice price and purchase
                                                                                                  order greater than tolerances ( small differences charged to 535100) and
New      540200   Price Diff-Stock Itm           Price Differences - Stock Items                  not sufficent quantity, will post here.                                        Operating expenses
New      540201   Price Diff- OFFSET             Price Differences- Stk Item- OFFSET
New      540202   Inv Differ-Mat Suppl           Inventory Differences - Facility Material Supplies
New      540204   Price Diff-Stock Itm           Price Differences - Stock Items UK10
                                                 Price Differences-UK Supply Center Stock-
New      540205   Price Diff-Offset              Offset
                                                                                                 Purchase of brooms, mops, brushes, scrub pails, rags, other expendable
New      540210   JS-PT Care Area                Janitorial Supplies - Patient Care Area         supplies in patient care ares- Variable supply                                   Operating expenses
New      540211   MS-PT Care Area                Microfilm Supplies - Patient Care Area                                                                                           Operating expenses
                                                 Hospital Equip <$2,000 & Computer Equip          Purchase of minor equipment costing less than $2000 or computer
New      540212   Hos Mnr Eqp <2k C<1K           <$1,000                                          equipment less than $1000 for Hospital use only.                                Operating expenses

                                                 Finance Approved Equip <$2000 & Comp             Purchase of hospital finance approved minor equipment costing less than
New      540213   Fin Aprv Min Equip             Equip <$1000                                     $2000 or computer equipment less than $1000 for Hospital use only.              Operating expenses
New      540214   Pagers                         Pagers                                                                                                                           Operating expenses
New      540299   Write off Inventory            Write off Inventory
                                                                                                  Purchase of office furniture costing less than $2,000 or computers costing
                                                                                                  less than $1,000.
                                                                                                  Furn < $2,000, Comp < $1,000 [] [[Minor Equipment - High Risk (Costing
3332     540300   Furnitu<2K/Compu<1K            Furniture < $2000 and Computer <$1000            between $500 to $1,000)]]                                                       Operating expenses
                                                                                                  Purchase of minor equipment costing less than $2,000.
3333     540301   Minor Equipmt <2K              Minor Equipment < $2,000                         TITLE CHANGE-Minor Equipment < $2,000                                           Operating expenses
                                                                                                  Purchase of garden hose, rakes, hoes, and other expendable garden and                                 Split into different category for
3301     540302   Ag Supply - Tools              Agricultural and Botanical Supplies - Tools      agricultural tools.                                                             Operating expenses    reporting

3351     540303   Ag Supply - Seeds              Agricultural and Botanical Supplies- Seeds       Purchase of seeds                                                               Operating expenses    New

3353     540304   Ag supply-Fertilizer           Agricultural and Botanical Supplies - Fertilizer Puchase of Fertilizer                                                           Operating expenses    New
                                                                                                  Purchase of grains, legumes, minerals, vitamins and antibiotics used for
3302     540305   Animal Feed and Seed           Animal Feed and Seeds                            feeding of farm animals.                                                        Operating expenses
                                                                                                  Purchase of items such as paints, canvasses, clay, kilns, brushes, theater
3303     540306   Art Supplies                   Art Supplies                                     props - all items used in creative arts.                                        Operating expenses
                                                                                                  Purchase of athletic shoes, sweat shirts, shoulder pads, balls, and other
                                                                                                  expendable equipment, dramatic scripts, costumes, or other expendable
3304     540307   Athle&Recreatn Supp            Athletic and Recreation Supplies                 supplies used for athletic or recreation purposes.                              Operating expenses
  Code      SAP                       OC/Float                 Long Description                                                 Explanation                                           ExpNotes        Notes 2
                                                                                                Purchase of audio tapes, video tapes, transparencies, projector bulbs,
3305     540308   Audio/visual Supply            Audio and Visual Supplies                      motion picture films, projector screens, photographic supplies, etc.             Operating expenses
3306     540309   Awards and Trophies            Awards and Trophies                            Purchase of awards, service pins, athletic trophies, etc.                        Operating expenses
                                                                                                Purchase of lumber, cement, cement blocks, steel, nails, roofing material,
3307     540310   Building Supplies              Building Supplies                              etc.                                                                             Operating expenses
                                                                                                Purchase of laboratory and testing supplies, chemicals, glassware, metals,
                                                                                                plastics, supplies for home economics classes, and other expendable
3308     540311   Chemicals&Lab Supply           Chemicals and Laboratory Supplies              supplies.                                                                        Operating expenses
                                                                                                Purchase of books, periodicals, examination materials and supplies, chalk,
                                                                                                pointers, artists supplies, and other expendable supplies used directly in
3309     540312   Classrm&Teachin Supp           Classroom and Teaching Supplies                teaching.                                                                        Operating expenses

                                                                                                Purchase of safety clothing, surgeon gowns, baby clothing, hospital
                                                                                                uniforms, police uniforms, drapery material, upholstery material, yarn
3310     540313   Clothing&Uniform Pur           Clothing and Uniform Purchases                 goods, costumes, etc, (for uniform rental use object code 3621.)                 Operating expenses
                                                 Component Parts for Constructing
3311     540314   Compon Parts for CPE           Equipment                                      Purchase of supplies and parts used in constructing a piece of equipment.        Operating expenses

3312     540315   Dental Instrumt&Supp           Dental Instruments and Supplies                Purchase of instruments and supplies for use in the College of Dentistry.        Operating expenses

                                                                                                Purchase of reference materials, workbooks, handbooks, reprints, etc., for
3313     540316   Book,Pamphlet&Reprin           Books, Pamphlets and Reprints                  departmental use (does not include library books or periodicals.)                Operating expenses
3314     540317   Diesel Fuel                    Diesel Fuel                                    Purchase of fuel for diesel powered equipment.                                   Operating expenses
3354     540318   Bio-diesel                     Bio-diesel                                     Purchuase of Bio-diesel                                                          Operating expenses
                                                                                                Purchase of all necessary electrical components to keep plant facilities in
3316     540319   Electrical Supplies            Electrical Supplies                            proper operating condition.                                                      Operating expenses
3317     540320   Electronic Supplies            Electronic Supplies                            Purchase of electronic supplies                                                  Operating expenses
3318     540321   Engineering Supplies           Engineering Supplies                           Purchase of drafting, surveying, and other engineering supplies.                 Operating expenses
3319     540322   Food Products                  Food Products                                  Purchase of foods and food derivatives, not consider for resale.                 Operating expenses
                                                                                                Purchase of supplies, utensils, including paper products, and other items
3320     540323   FS Utensils&Supplies           Food Service Utensils and Supplies             used in food service areas, not considered for resale.                           Operating expenses
                                                                                                Purchase of gases such as compressed air, oxygen, acetylene, nitrogen,
3322     540324   Gases                          Gases                                          helium, cycle-propane, etc.                                                      Operating expenses
3323     540325   Gasoline                       Gasoline                                       Purchase of gasoline.                                                            Operating expenses
                                                                                                Purchase of expendable (non-inventory) supplies used in the manufacturing
                                                                                                process. (e. g., printing and duplicating paper and chemicals; equipment
                                                                                                and general factory cleaning supplies, printing ink; press blankets; shipping
3325     540326   Indus&Print Shop Sup           Industrial and Print Shop Supplies             supplies; bindery stitching wi                                                   Operating expenses
                                                                                                Purchase of brooms, mops, brushes, scrub pails, rags, other expendable
3326     540327   Janitorial Supplies            Janitorial Supplies                            supplies.                                                                        Operating expenses
                                                                                                Purchase of expendable research laboratory animals including supplies and
3327     540328   Lab Animals&Supplies           Laboratory Animals and Supplies                related expenses.                                                                Operating expenses
                                                                                                Purchase of library supplies. (e. g., catalog cards, labels, guides, storage
3328     540329   Library Supplies               Library Supplies                               cases, book supports.)                                                           Operating expenses
                                                 Linens, Mattresses, and Other Bedding          Purchase of linens, mattresses and other bedding material. (For linen
3329     540330   Bedding Materials              Materials                                      rental use object code 3621).                                                    Operating expenses
                                                                                                Purchase of supplies used in materials handling, shipping and receiving and
                                                                                                other warehousing operations. (e.g., banding strips, shipping tape, labels,
3330     540331   Material Hndlg Supp            Materials Handling Supplies                    markers, twine.)                                                                 Operating expenses
                                                                                                Purchase of microfilm related supplies and services, including filming and
3331     540332   Microfilm Servc&Supp           Microfilm Services and Supplies                processing.                                                                      Operating expenses
                                                                                                Purchase of small instruments (chimes, bells, etc.) Music stands,
                                                                                                metronomes, sheet music, instrumental covers, and related musical
3334     540333   Musical Supplies               Musical Supplies                               supplies.                                                                        Operating expenses
                                                                                                Purchase of sundries used in the operation of an office. (e.g., stationery,
                                                                                                pens and pencils, file folders, ribbons, typing elements, and accounting
3335     540334   Office Supplies                Office Supplies                                pads.)                                                                           Operating expenses
                                                                                                Payment for any petty cash purchase, not to exceed $50 or the amount
                                                                                                authorized by the University of Kentucky for petty cash purchases. (See
3336     540335   Petty Cash Purchases           Petty Cash Purchases                           Bus. Procedures Manual B-3-5.)                                                   Operating expenses

                                                                                                Purchase of fixtures, various types of pipes and fittings, valves, and other
3337     540336   Plumbing&Heat Supply           Plumbing and Heating Supplies                  necessary materials to assure proper use on new or existing facilities.          Operating expenses
                                                                                                Purchase of inventory items which consist of printing paper and envelopes,
                                                                                                plate room plates, and film services purchased from vendors for recharge
3338     540337   Printing Supplies              Printing Supplies                              to departments.                                                                  Operating expenses
                                                                                                Purchase of radioactive chemicals and supplies which are used in teaching,
3339     540338   Radioisotopes                  Radioisotopes                                  research or patient care.                                                        Operating expenses
                                                                                                Purchase of freon, copper tubing and other materials needed to keep
3340     540339   Refrig&Air Cond Supp           Refrigeration and Air Conditioning Supplies    equipment in proper operating condition.                                         Operating expenses
3341     540340   Tickets                        Tickets                                        Purchase of tickets for admission to special events.                            Operating expenses
                                                                                                Purchase of supplies used in the care of athletes, including first aid, braces,
3342     540341   Training Supplies              Training Supplies                              etc.                                                                            Operating expenses
                                                                                                Purchase of motor oils, fluids, grease, and other lubricants used on vehicles
3343     540342   Vehicle Lubricants             Vehicle Lubricants                             and equipment.                                                                  Operating expenses
3344     540343   Lab Animal Supplies            Lab Animal Supplies                            Purchase of supplies for lab animals.                                            Operating expenses
3345     540344   Livestock                      Livestock                                                                                                                       Operating expenses
3347     540345   Photo Supply/Service           Photo Supply and Service                       Purchase of photographic supplies and/or services.                           Operating expenses
                                                                                                Purchase of fire extinguishers, related parts, checking and refilling. Also
                                                                                                includes other supply items such as decals, signs, and other fire prevention
3348     540346   Fire Safety Supplies           Fire Safety Supplies                           aids.                                                                        Operating expenses

                                                                                                Meals and refreshments for university employee and student functions,
                                                                                                other than official guests, recruitment, or travel, that are generally paid on
                                                                                                discretionary accounts. Under Cost Accounting Standards this code is
3349     540347   Meals & Refreshments           Meals and Refreshments                         unallowable unless there is a special                                            Operating expenses
                                                                                                A default for expenditures under procard program. Expenditures on this
3350     540348   Procard Purchases              Procard Purchases                              object code should be moved to a descriptive object code.                        Operating expenses
                                                                                                Purchase of all other expendable supplies and material not included in any
3399     540349   Other Material&Supp            All Other Materials and Supplies               other category.                                                                  Operating expenses
         540350   Key Shop Lock &Parts           Key Shop Lock & Parts
         540352   Nutrition Supplement           Food/Nutrition Supplements

         540353   Chemicals/herbicides           Purchase of crop chemicals/herbicides/etc.

5210     541210   NDSL-Canc/Teach PR72           NDSL Cancellation - Teaching - Prior to 1972   Nat'l Direct Student Loan - Cancellation - Teaching - Prior to 1972              Operating expenses   Loan fund use only
                                                 NDSL Cost of Cancellation - Teaching - After
5211     541211   Cost-Canc/Teach AF72           1972                                           NDSL - Cost - Cancellation - Teaching - After 1972                               Operating expenses   Loan fund use only
                                                 Cancellation Cost of P&I for HPSL & Nursing
5212     541212   Cost-Cancel/Prof Pra           Funds                                          Cancellation of cost of P&I for HPSL & Nursing Funds                             Operating expenses   Loan fund use only
                                                 Cost of Service Cancellation of UK Private
5213     541213   Cost-UK Priv Svc Can           Loan                                           cost of service cancellation of UK private loan                                  Operating expenses   Loan fund use only
5220     541220   NDSL-Cancel/Death              NDSL Cancellation - Death Prior to 1972        NDSL - Cancellation - Death prior to 1972                                        Operating expenses   Loan fund use only
                                                 Cost of NDSL Cancellation - Death After
5221     541221   Cost-Canc/Death AF72           1972                                           Cost - NDSL - Cancellation - Death After 1972                                    Operating expenses   Loan fund use only
                                                 Cost - NDSL Cancellation - Disability Prior to
5222     541222   Cost-Canc/Death PR72           72                                             Cost - NDSL - Cancellation - Disability prior to 1972                            Operating expenses   Loan fund use only

5223     541223   Cost-Canc/Disab AF72           Cost - Cancellation - Disability After 1972  Cost - Cancellation - Disability After 1972                                        Operating expenses   Loan fund use only
                                                 Cost of Cancellation Due to Death UK - (Pre-
5224     541224   cst-Can/deth NDSL-UK           AMS)                                         Cost of cancellation due to death UK - (Pre-AMS)                                   Operating expenses   Loan fund use only
                                                 NDSL - Cancellation - Bankruptcy Prior to
5230     541230   NDSL-Can/Bankruptcy            1972                                         NDSL - Cancellation - Bankruptcy prior to 1972                                     Operating expenses   Loan fund use only

5231     541231   NDSL-Can/Bankr AF72            NDSL - Cancellation - Bankruptcy After 1972 NDSL - Cancellation - Bankruptcy after 1972                                         Operating expenses   Loan fund use only
5232     541232   Cost-Can/Bankruptcy            Cost - Cancellation - Bankruptcy               Cost - Cancellation - Bankruptcy                                                 Operating expenses   Loan fund use only
5239     541239   NDSL-Cst-Int Writoff                                                           NDSL - Cost of Interest Write-off
                                                 Nat'l Direct Student Loan Cost Interest Write-off                                                                               Operating expenses   Loan fund use only
5240     541240   NDSL-Cancel/Military                                                           NDSL -- Cancellation - Military
                                                 Nat'l Direct Student Loan-Cancellation - Military                                                                               Operating expenses   Loan fund use only
5241     541241   NDSL-Cancel/Mil AF72           NDSL Cancellation - Military After 1972        NDSL - Cancellation - Military - After 1972                                      Operating expenses   Loan fund use only
5242     541242   Med Kell Cst Collect           Kellog Medical Loan Cost Collection            Kellog Medical Loan Cost Collection                                              Operating expenses   Loan fund use only
                                                 Law Enforcement-Principal & Interest
5243     541243   Law Enforce P&I Can            Cancellation                                   Law Enforcement - Principal & Interest Cancellation                              Operating expenses   Loan fund use only
                                                 Nurse/Med Tech - Prinicipal&Interest
5244     541244   Nurs/Medtech P&I Can           Cancellation                                   Nurse/MedTech - Prinicipal & Interest Cancellation                               Operating expenses   Loan fund use only

5245     541245   Tch Svcshrtg P&I Can           Teach Services Shortage - P & I Cancellation Teach Services Shortage - Principal & Interest Cancelllation                       Operating expenses   Loan fund use only
                                                 Teaching - High Risk Children - P & I
5246     541246   Hi Risk Chld P&I Can           Cancellation                                 Teaching - High Risk Children - Principal & Interest Cancellation                  Operating expenses   Loan fund use only
5249     541249   AMS Canc Refund                AMS - Cancellation of Refund                   AMS - Cancellation of refund                                                     Operating expenses   Loan fund use only

5251     541251   Int Trans to Fed Gvt           Interest Transferred to Federal Government     Interest transferred to Federal Government                                       Operating expenses   Loan fund use only
5252     541252   Refunds to Fed Govt            Refunds to Federal Government                  Refunds to Federal Government                                                    Operating expenses   Loan fund use only
                                                 Refund to Fed Government - Non-
5253     541253   Ref Fed Non Prin/Int           Principal&Interest                             Refund to Federal Government - Non Principal & Interest                          Operating expenses   Loan fund use only
5256     541256   Ref to Instit Prin             Refund to Institution - Principal              Refund to Institution - Principal                                                Operating expenses   Loan fund use only
5257     541257   Ref to Instit Int              Refund to Institution - Interest               Refund to Institution - Interest                                                 Operating expenses   Loan fund use only
5258     541258   Ref to Instit Other            Refund to Institution - Other                  Refund to Institution - Other                                                    Operating expenses   Loan fund use only
5259     541259   Cost Fees Write-off            Cost/Fees Write-off                            Cost/Fees Write-off                                                              Operating expenses   Loan fund use only
5260     541260   Cost/Uncollectibles            Cost of Un-collectibles                        Cost of Uncollectibles                                                           Operating expenses   Loan fund use only
5261     541261   Cost Collection Agcy           Cost of Collection Agency                      Cost of Collection Agency                                                        Operating expenses   Loan fund use only
                                                 Cost of Collection Assigned to Dept of
5262     541262   Cost Coll Assign OE            Education                                      Cost of collection cost assigned to Office of Education                          Operating expenses   Loan fund use only
5263     541263   Cost Write-off                 Cost Write-off                                 Cost of Write Offs                                                               Operating expenses   Loan fund use only

5264     541264   Cost Coll-OE                   Cost of Assignment of UK Loans (Pre-AMS)       Cost of assignment of UK loans (pre-AMS)                                         Operating expenses   Loan fund use only
5265     541265   prin Ref to Feds               Principal Refund to Federal Government         Principal Refund to Fedearal Government                                          Operating expenses   Loan fund use only
  Code         SAP                        OC/Float               Long Description                                                     Explanation                                        ExpNotes        Notes 2
5266        541266   Int Ref to Feds                 Interest Refund to Federal Government           Interest Refund to Federal Government                                          Operating expenses   Loan fund use only
5268        541268   Institl Coll Costs              Institutional Collection Costs                  Institutional Collection Costs                                                 Operating expenses   Loan fund use only
5269        541269   Cost Cred Bur Repts             Cost of Credit Bureau Reports                   Cost of Credit Bureau Reports                                                  Operating expenses   Loan fund use only
5270        541270   Allow for Bad Debts             Allowance for Bad Debts                         Allowance for Bad Debts                                                        Operating expenses   Loan fund use only
                                                     Cost for Penalty Write-offs to Federal
5271        541271   Cst Pnlty Wrtoff Fed            Government                                      Cost for Penalty Writeoffs to Feds                                             Operating expenses   Loan fund use only
5272        541272   Cost Late Charge                Cost for Late Charges                           Cost for Late Charges                                                          Operating expenses   Loan fund use only
5273        541273   Cost Collect Wrtoff             Cost for Collection Write-offs                  Cost for Collection Writeoffs                                                  Operating expenses   Loan fund use only
                                                     Nat'l Direct Student Loan - UK Cost of
5278        541278   Cost Assg OE NDSL-UK            Assigned DE                                     National direct student loan - UK - Cost of Assigned OE                        Operating expenses   Loan fund use only

5279        541279   Cost Writoff NDSL-UK            National Direct Student Loan - UK - Write-off   Natioanal direct student loan - UK - Write off                                 Operating expenses   Loan fund use only
                                                     Principal Cancelled Program Completion -        Principal Cancelled Program Completion for College of Medicine PhD
5281        541281   Prin Can Prog Comp              COM PhD                                         program                                                                        Operating expenses   Loan fund use only
                                                     Cost of P&I Cancelled Program Completion -      Cost of Principal and Interest Cancelled Program Completion for College of
5282        541282   Cst P&I CanProg Comp            COM PhD                                         Medicine PhD program.                                                          Operating expenses   Loan fund use only
5319        541283   Cost Coll Peace Corp            Collection cost for Peace Corp                  Collection cost for Peace Corp                                                 Operating expenses   Loan fund use only
5338        541284   Cost P&I Can                    Cost for Principal and Interest Cancelled       Cost for principal and interest cancelled                                      Operating expenses   Loan fund use only
                                                     Depreciation Expense -Depreciable Land
5401        542001   Depr Exp-Land Imp               Improvement                                     Depreciation expense-depreciable land improvements                             Operating expenses
5402        542002   Depr Exp-Building               Depreciation Expense - Buildings                Depreciation expense-buildings                                                 Operating expenses
5403        542003   Depr Exp-Fix Equip              Depreciation Expense - Fixed Equipment          Depreciation expense-fixed equipment                                           Operating expenses
5404        542004   Depr Exp-Infrastr               Depreciation Expense - Infrastructure           Depreciation expense-infrastructure                                            Operating expenses
5405        542005   Depr Exp-Equipment              Depreciation Expense - Equipment                Depreciation expense-equipment                                                 Operating expenses
5406        542006   Depr Exp-Vehicles               Depreciation Expense - Vehicles                 Depreciation expense-vehicles                                                  Operating expenses
5407        542007   Depr Exp-Libr Books             Depreciation Expense - Library Books            Depreciation expense-library books                                             Operating expenses

5408        542008   Depr Exp-Cap Softwar            Depreciation Expense - Capitalized Software     Depreciation expense-capitalized software                                      Operating expenses
                                                                                                                                                                                    Non-operating
5410        543001   Disposal - Land                 Disposal - Land                                 Fund deduction from the disposal other than a sale of land                     expenses
                                                     Disposal - Non-exhaustible Land                 Fund deduction from the disposal other than a sale of nonexhaustible land      Non-operating
5411        543002   Dis-non Exh Land Imp            Improvements                                    improvements                                                                   expenses
                                                                                                     fund deduction from the disposal other than a sale of exhaustible land         Non-operating
5420        543003   Disp-Exh Land Imp               Disposal - Exhaustible Land Improvements        improvements                                                                   expenses
                                                                                                                                                                                    Non-operating
5430        543004   Disposal-Buildings              Disposal - Buildings                            Fund deduction from the disposal other than a sale of buildings                expenses
                                                                                                                                                                                    Non-operating
5435        543005   Disposal-Fixed Equip            Disposal - Fixed Equipment                      Disposal other than sale of fixed equipment                                    expenses
                                                                                                                                                                                    Non-operating
5465        543006   Disposal-Vehicles               Disposal - Vehicles                             Disposal other than sale of vehicles                                           expenses
                                                                                                                                                                                    Non-operating
5470        543007   Disp-Infrastructure             Disposal - Infrastructure                       Disposal other than sale of infrastructure                                     expenses
                                                                                                                                                                                    Non-operating
5471        543008   Disp-Art Work Coll              Disposal - Art Work and Collections             Disposal other than sale of art work/collections                               expenses
                                                                                                                                                                                    Non-operating
5480        543009   Disp-Library Books              Disposal - Library Books                        Disposal other than sale of library books                                      expenses
                                                                                                                                                                                    Non-operating
5450        543010   Disp Cap Software               Write off Capitalized Software                  Write off capitalized software that was not sold                               expenses
                                                                                                                                                                                    Non-operating
5460        543011   Disposal-Equipment              Disposal - Capital Equipment                    Write off capital equipment that was not sold                                  expenses
New         543017   Disp-Fabricated Equp            Disposal-Fabricated Equipment
                                                                                                                                                                                    Non-operating
5431        543030   Sale-Land                       Sale-Land                                       Write off land that has been sold                                              expenses
                                                                                                                                                                                    Non-operating
5432        543031   Sale-Non Depr Ld Imp            Sale - Non-depreciable Land Improvements        Write off non depreciable land improvements that have been sold                expenses
                                                                                                                                                                                    Non-operating
5433        543032   Sale-Depr Ld Improv             Sale - Depreciable Land Improvements            Write off depreciable land improvements that have been sold                    expenses
                                                                                                                                                                                    Non-operating
5434        543033   Sale-Buildings                  Sale - Buildings                                Write off buildings that have been sold                                        expenses
                                                                                                                                                                                    Non-operating
5436        543034   Sale-Infrastructure             Sale - Infrastructure                           Write off infrastructure that has been sold                                    expenses
                                                                                                                                                                                    Non-operating
5437        543035   Sale-Cap Software               Sale - Capitalized Software                     Write off capitalized software that has been sold                              expenses
                                                                                                                                                                                    Non-operating
5438        543036   Sale-Equipment                  Sale - Equipment                                Write off equipment that has been sold                                         expenses
                                                                                                                                                                                    Non-operating
5439        543037   Sale-Vehicles                   Sale - Vehicles                                 Write off vehicles that have been sold                                         expenses
                                                                                                                                                                                    Non-operating
5441        543038   Sale-Art Work                   Sale - Art Work                                 Write off artwork that has been sold                                           expenses
                                                                                                                                                                                    Non-operating
5442        543039   Sale-Library Books              Sale-Library Books                              Write off library books that have been sold                                    expenses
                                                     Delete Equip Document-in-Process not            Delete prior year equipment documents-in-process not capitalized in            Non-operating
5461        543050   Del Equip Doc-Nproc             Capitalized                                     current year                                                                   expenses
                                                                                                                                                                                    Non-operating
5466        543051   Del Veh Doc-in-Proc             Delete Vehicle Documents in Process             Delete vehicle documents in process from previous year                         expenses
                                                                                                                                                                                    Non-operating
5490        543060   Reverse Pr Yr CIP               Reverse Prior Year Construction in Process      Reverse prior year construction in process                                     expenses
                                                                                                                                                                                    Non-operating
5581        543070   Lease Payable Offset            Lease Payable Offset                       Offset used to record leases payable                                                expenses
                                                     Intrafund Transfer-Retirement Indebtedness                                                                                     Non-operating
5530        543080   Debt Intrafund Trans            Account                                    Intrafund transfer between Retirement of Indebtedness accounts                      expenses
                                                                                                                                                                                    Non-operating
5500        543090   Principal Reduc-Bond            Bond Principal Payment                          Bond principal payment                                                         expenses
                                                                                                                                                                                    Non-operating
5545        543091   Bond Discount                   Discount on Bond Issuance                       Discount on bond issuance                                                      expenses
                                                                                                                                                                                    Non-operating
5550        543092   Bond Interest Exp               Bond Interest Expense                           Bond interest expense                                                          expenses
                                                                                                                                                                                    Non-operating
5555        543093   Cost of Issuance                Cost of Issuance                                Costs associated with the issuance of a bond                                   expenses
                                                                                                                                                                                    Non-operating
5560        543094   Debt Ret-Bnd Premium            Premium on Bond Issuance                        Premium on bond issuance                                                       expenses
            543095   Arb Rebate to FedGov            Arbitrage Rebate to Federal Government          To properly account for arbitrage rebate expense paid to federal government.                        New as of 07/08/2011
                                                                                                                                                                                    Non-operating
5575        543096   Pymt/Rfdng Bond Agnt            Payment to Refunding Bond Agent                 Payment to refunding bond agent (transfer to escrow)                           expenses
                                                                                                                                                                                    Non-operating
5580        543097   Bond Payable Offset             Bond Payable Offset                             Offset to increase in bonds payable                                            expenses
            543101   Ncash Cost/Issuance             Non Cash Cost of Issuance
            543102   Ncash Bond Premium              Non Cash Bond Premium Expense
            543103   Ncash Bond Discount             Non Cash Bond Discount
            543104   Cap Int Exp Offset              Capitalized Interest Expense Offset
            543105   Cap Ncash Bond Prem             Capitalized Noncash Bond Premium Offset
                                                                                                                                                                                    Non-operating
5600        544010   Other Fund Deductns             Other Fund Deductions                           Other fund deductions not listed in other categories                           expenses
                                                     Malpractice Total Loss Deducted from Fund                                                                                      Non-operating
5311        545020   Malprac Tot Rtrn Add            Balance                                         malpractice total loss deducted from fund balance                              expenses             endowment use only
       5310 545022   Spending Rule                   Spending Rule Distributions
                                                     Underwater Spending Rule Distribution
New         545023   UW Spend Dist Revsl             Reversal
                                                     Underwater Actual Income Spending
New         545024   UW Act Inc Distrib.             Distribution
                                                                                                     Management fee assessments deducted from a non-exempt endowment
                                                                                                     account and credited to a University-wide account for administrative and
                                                                                                     fund-raising expenses. Assessments are made monthly based on the
                                                                                                     current market value of non-exempt endowments, multiplied by 1/12th of         Non-operating
5605        545030   Endow Developmnt Fee            Endow Development Fee                           1%.                                                                            expenses             endowment use only
                                                                                                                                                                                    Non-operating
5620        545040   Expired Term Endow              Expired Term Endowment                          Mandatory transfer out of an expired term endowment.                           expenses             endowment use only
                                                                                                                                                                                    Non-operating
5630        545050   Annuities Paid                  Annuities Paid                                  Annuity payments made on charitable trusts or gift annuities.                  expenses             endowment use only
                                                     Federal Taxes Made on a Charitable Lead                                                                                        Non-operating
5640        545060   Federal Taxes                   Trust                                           Federal taxes payments made on a charitable lead trust.                        expenses             endowment use only
                                                                                                                                                                                    Non-operating
5641        545070   State Taxes                     State Taxes Made on a Charitable Lead Trust State taxes payments made on a charitable lead trust.                              expenses             endowment use only
                                                                                                 Changes in the annuity liability of a charitable trust or gift annuity due to      Non-operating
5650        545080   Actuarial Changes               Actuarial Changes                           changes in actuarial assumptions.                                                  expenses             endowment use only

                                                                                                     Object code used for budgetary purposes only from which automatic
                                                                                                     budget reallocation is to occur. This budgetary pool relates only to capital
                                                                                                     outlay and is only valid on the Budget Pool Flag as set. For further
5000        550000   Budget Pool Capital Outlay      Budget Pool Capital Outlay                      information about Budget Pool, contact your sector budget                      Capital equipment

                                                                                                     Nonrecurring expenses for a computer (i.e. purchase of data processing
                                                                                                     equipment) and the associated physical equipment directly involved in the
                                                                                                     performance of communications and data processing functions, such as
5011        550010   Computing Hardware              Computing Hardware                              terminals, keyboards, visual display devi                                      Capital equipment    changed short title
5022        550020   Library Books                   Library Books                                   Purchase of books for officially approved libraries.                           Capital equipment

                                                                                                     Purchase of a subscription to a journal or serial or audio visual materials
                                                                                                     and etc other than books to be added to the library's collection.
5023        550021   Library Serial/Journ            Library Serials and Journal                                                                                                    Capital equipment
5028        550022   Libr Rare Bks/Collec            Library Rare Books and Collections              Purchase of nondepreciable library rare books and collections                  Capital equipment
5024        550023   Libr AV Material                Library Audio/Visual Reference Material         Library Audio/Visual Reference Material                                        Capital equipment
5025        550024   Libr Bind-New Public            Library Binding - New Public                    Library Binding - New Public                                                   Capital equipment
5027        550025   Library - Microforms            Library - Microforms                            Library - Microforms                                                           Capital equipment
                                                     Library - Audio/Visual Reference Material
New         550026   Library - AV Binding            Binding                                         Library - Audio/Visual Reference Material Binding                              Capital equipment
  Code       SAP                    OC/Float                                 Long Description                                                 Explanation                                           ExpNotes             Notes 2
                                                                                                              Purchase of all equipment used in research laboratories (e.g., microscopes,
                                                                                                              centrifuges, balances, electron microscopes), excluding laboratory
5031      550030    Lab&Scientific Equip                         Laboratory and Scientific Equipment          casework. Limited to unit cost of $2,000 or more.                           Capital equipment

                                                                                                              Purchase of all equipment for hospital and/or medical purposes excluding
                                                                                                              equipment otherwise specified. Limited to unit cost of $2,000 or more and
5041/5107 550040    Hosp/Med Equipment                           Hospital and Medical Equipment               hospital should use minor regardless if under cap. Not 750040                    Capital equipment
                                                                                                              Purchase of X-ray equipment including all scanning equipment used in
5042      550050    X-ray Equipment                              X-ray Equipment                              hospitals or clinics. Limited to unit cost of $2,000 or more.                    Capital equipment
                                                                                                              Purchase of art objects for the University Art Museum or other authorized
5102      550060    Fine Art-Inexhaustib                         Fine Art-Inexhaustible                       locations. Capitalize all fine art regardless of cost.                           Capital equipment         changed short title
                                                                                                              Purchase of vehicles excluding tractors. (e.g., trucks, automobiles, vans.)
5125      550070    Vehicles                                     Vehicles                                     Limited to unit cost of $2,000 or more.                                          Capital equipment

5199/5061/
5062/5101/
5110/5112/
5119/5121/                                                                                                    Purchase of equipment and furnishing not included in any other category.
5122/5123 550080    Other Equip/Furnish                          Other Equipment and Furnishing               Limited to unit cost of $2,000 or more.                                          Capital equipment         changed short title
                                                                                                              Used for equipment fabricated or constructed on job orders such as work
                                                                                                              tables, benches, cabinets and other such items of movable equipment and
                                                                                                              furnishings, or fixed equipment, where the object code to be charged
5109      550090    Fabricated Equipment                         Fabricated Equipment                         (current expense or capital outlay) is dep                                       Capital equipment         changed short title
                                                                                                              Purchase of athletic equipment for varsity and intravarsity sports. Limited
5103      550100    Athletics Equipment                          Athletics Equipment                          to unit cost of $1,000 or more.                                                  Capital equipment
                                                                                                              Renovation work charged only to Unexpended Plant Fund ledger 7
5052      550110    Unexp Plt Min Renova                         Unexpended Plant Fund Minor Renovation       accounts.                                                                        Capital Renovation        Changed category
                                                                                                              Subcontracting work done on renovations charged only to Unexpended
5053       550120   External Subcontract                         External Subcontracting                      Plant Fund ledger 7 accounts.                                                    Capital Renovation        Changed category
5126/5021/
5104/5105/
5111/5120/
5124       550130   Furt/Fixtu/Ofc Equip                         Furniture, Fixtures and Office Equipment                                                                                      Capital Renovation
                                                                                                              Purchase of equipment permanently installed (e.g., fume hoods, water
                                                                                                              fountains, sinks, shelves, wall cabinets). Limited to unit cost of $100,000
5064/5063 550140    Fix Equip/Pemt Attac                         Fixed Equipment - Permanently Attached       or more.                                                                         Capital fixed equipment Changed category

5127/5108 550150    Instruments&Appratus                         Instruments and Appratus                                                                                                      Capital fixed equipment
5190      550160    Capitalized Software                         Capitalized Software                                                                                                          Capital Expenses
                                                                                                              Charge for use of dumpster shared by all hospital/medical center
5200      550170    Shared Dumpster Cost                         Shared Dumpster Costs                        construction projects.                                                           Capital Renovation        Changed category
          550960    CNS Infrastr in Bldg                         CNS Infrastructure in Building

                                                                                                              Equipment acquired under lease/purchase contracts or agreements. The
                                                                                                              contracts or agreements charged to this object code generally are those
                                                                                                              that 1) indicate that substantially all of the benefits and risks of ownership
5114      551140    Lease/Purchase/Equip                         Lease - Purchase - Equipment                 have been transferred to lessee fro                                              Capital equipment

                                                                                                              Object code used for budgetary purposes only from which automatic
                                                                                                              budget reallocation is to occur. This budgetary pool relates only to
                                                                 Budget Pool Architecture, Planning and       architecture, planning, and administrative and is only valid on the Budget       Capital construction
6000      560000    Budget Pool Arch&Plan&Admini                 Administrative                               Pool Flag as set. For further information about Budget Pool                      expenses

                                                                                                              Fees and expenses for consultants and/or technical services provided by
                                                                                                              architects and engineers for design and development of capital construction Capital construction
6001      560010    Consult 1 Cap Constr                         Consultant 1 Capital Construction            projects. Note: Valid only on unexpended plant ledger 7 accounts.           expenses

                                                                                                              Fees and expenses for consultants and/or technical services provided by
                                                                                                              architects and engineers for design and development of capital construction Capital construction
6002      560020    Consult 2 Cap Constr                         Consultant 2 Capital Construction            projects. Note: Valid only on unexpended plant ledger 7 accounts.           expenses

                                                                                                              Fees and expenses for consultants and/or technical services provided by
                                                                                                              architects and engineers for design and development of capital construction Capital construction
6003      560030    Consult 3 Cap Constr                         Consultant 3 Capital Construction            projects. Note: Valid only on unexpended plant ledger 7 accounts.           expenses

                                                                                                              Fees and expenses for consultants and/or technical services provided by
                                                                                                              architects and engineers for design and development of capital construction      Capital construction
6004      560040    Consult 4 Cap Constr                         Consultant 4 Capital Construction            projects. Note: Valid only on unexpended plant ledger 7 accounts.                expenses
                                                                                                              Fees and expenses for providing on-site inspection of capital construction
                                                                                                              projects. Can be either full-time or part-time. Usually processed as an
                                                                                                              amendment to consultant's contract. Note: Valid only on unexpended               Capital construction
6005      560050    Res Inspec-Cap Const                         Resident Inspection - Capital Construction   plant ledger 7 accounts.                                                         expenses

                                                                                                              Expenses for mailing and copies directly related to capital construction         Capital construction
6006      560060    Desig Admi-Cap Const                         Design Administration - Capital Construction projects. Note: Valid only on unexpended plant ledger 7 accounts.                expenses
                                                                                                              Expenses for duplication of plans and specifications for use in the capital
                                                                                                              construction bidding process. Note: Valid only on unexpended plant               Capital construction
6007      560070    Duplic Plan-Cap Cons                         Duplicating of Plans - Capital Construction  ledger 7 accounts.                                                               expenses
                                                                                                              Payment of fees to state and/or local agencies for reviewing plans relative
                                                                                                              to required standard building codes. Note: Valid only on unexpended              Capital construction
6008      560080    Plan Review-Cap Cons                         Plan Review - Capital Construction           plant ledger 7 accounts.                                                         expenses
                                                                                                              Payments of fees for electrical inspections, elevator inspections, and other
                                                                                                              necessary inspections for capital construction projects. Note: Valid only on     Capital construction
6009      560090    Inspectn-Cap Constr                          Inspections - Capital Construction           unexpended plant ledger 7 accounts.                                              expenses
                                                                                                              Fees and expenses for tests required in conjunction with capital
                                                                                                              construction projects (example, concrete tests, etc.). Note: Valid only on       Capital construction
6010      560100    Test Cost-Cap Constr                         Testing Costs - Capital Construction         unexpended plant ledger 7 accounts.                                              expenses

                                                                                                              Fees and expenses for structural analysis for capital construction projects.     Capital construction
6011      560110    Structural Analysis - Capital Construction   Structural Analysis - Capital Construction   Note: Valid only on unexpended plant ledger 7 accounts.                          expenses

                                                                                                              Fees and expenses for site survey for capital construction projects. Note:       Capital construction
6012      560120    Site Survey-Cap Cons                         Site Survey - Capital Construction           Valid only on unexpended plant ledger 7 accounts.                                expenses

                                                                                                           Fees and expenses for soil investigations for capital construction projects.        Capital construction
6013      560130    Soil Survey-Cap Cons                         Soil Investigation - Capital Construction Note: Valid only on unexpended plant ledger 7 accounts.                             expenses
                                                                                                           Newspaper advertising costs for capital construction accounts only. Note:           Capital construction
6014      560140    Advertising-Cap Cons                         Advertising - Capital Construction        Valid only on unexpended plant ledger 7 accounts.                                   expenses
                                                                 Computer Associated Design/Antimation-Cap Computer systems for design of buildings. Note: Valid only on                       Capital construction
6015      560150    CAD/Antimatn-Cap Con                         Constru                                   unexpended plant ledger 7 accounts.                                                 expenses
                                                                                                           Management costs incurred in the administration of construction projects
                                                                                                           by Capital Projects Management. Note: Valid only on unexpended plant                Capital construction
6090      560200    Management Services                          Management Services                       ledger 7 accounts.                                                                  expenses
                                                                                                           Management costs incurred in the administration of construction projects
                                                                                                           by MC Capital Projects Management. Note: Valid only on unexpended                   Capital construction
6091      560210    MC Managemt Services                         MC Management Services                    plant ledger 7 accounts.                                                            expenses
                                                                                                           Management costs incurred in the administration of construction projects
                                                                                                           by EHS & Communications Management. Note: Valid only on unexpended                  Capital construction
6092      560220    CNS Managemt Service                         CNS Management Services                   plant ledger 7 accounts.                                                            expenses
                                                                                                           Management costs incurred in the administration of construction projects
                                                                                                           by North Campus PPD. Note: Valid only on unexpended plant ledger 7                  Capital construction
6093      560230    N-Campus Mangmt Serv                         North Campus Management Services          accounts.                                                                           expenses

                                                                                                              Fees and expenses for other design related costs of capital construction         Capital construction
6099      560300    Other Design-Cap Con                         Other Design - Capital Construction          projects. Note: Valid only on unexpended plant ledger 7 accounts.                expenses
                                                                                                              Payments of expenses to contractors for construction of capital
                                                                                                              construction projects. Note: Valid only on unexpended plant ledger 7             Capital construction
6110      560310    Constructn Contract                          Construction Contracts                       accounts.                                                                        expenses

                                                                                                              Payments to construction managers overseeing capital construction                Capital construction
6115      560320    Constructn Managemt                          Construction Management                      projects. Note: Valid only on unexpended plant ledger 7 accounts.                expenses
                                                                                                              Fees and expenses for obtaining land, building, and right-of-ways for
                                                                 Land, Buildings and Right of Way - Cap       capital construction projects. Note: Valid only on unexpended plant ledger       Capital construction
6140      560400    Land/Bldg/R-W Cap Co                         Construction                                 7 accounts.                                                                      expenses

                                                                                                              Expenses caused by contractor's negligence, to be deducted from contract         Capital construction
6150      560410    Liquidated Damages                           Liquidated Damages                           amount. Note: Valid only on unexpended plant ledger 7 accounts.                  expenses
                                                                                                              Fees paid to local governments for inspection of new infrastructure and          Capital construction
6016      560420    Infrastr Asses Fee                           Infrastructure Assessment Fees               connection to local infrastructure.                                              expenses                  NEW
                                                                                                              Fees and expenses for other construction related costs of capital
                                                                                                              construction projects. Note: Valid only on unexpended plant ledger 7             Capital construction
6199      560430    Oth Constru-Cap Cons                         Other Construction - Capital Construction    accounts.                                                                        expenses

                                                                 Legal and Administrative - Capital           Fees for bond counsel, Moody's, fiscal agent, etc. related to issuance of        Capital construction
6210      560440    Legal&Admi-Cap Cons                          Construction                                 bonds. Note: Valid only on unexpended plant ledger 7 accounts.                   expenses
          563999    Capital expense allocation                   Capital expense allocation
                                                                                                                                                                                               Capital construction
New       569000    Construct in Process                         Construction in Process                                                                                                       expenses
New       569001    Calculated Retainage                         Calculated Retainage

new       569010    Construct in Process - leased equipment      Construct in Process - leased equipment
                                                                                                                                                                                               Capital construction
New       569999    CIP Offset                                   Constuction in Process Offset                                                                                                 expenses
New       570010    External Program Sup                         External Program Support
                                                                 Prior Year Service Centers CarryForward
New       580021    Scv Ctr CarryFoward                          Balance                                      Object code used for budgetary purposes only
new       590010    F&A Cost Dummy                               Facility & Administrative Cost Dummy
                                                                                                              Costs approved as indirect or administrative under the terms of a grant,
9998      590020    F&A Cost                                     Facility and Administrative Cost             contract, or agreement                                                           Administrative Costs
new       590040    Full Overhead                                Full Overhead                                                                                                                                           new as 9/9/2005
  Code      SAP                    OC/Float              Long Description                                       Explanation           ExpNotes        Notes 2
new      590049   Full OH Offset              Full Overhead Offset                                                                                    new as 9/9/2005
New      590050   CS Full Overhead            Cost Share Full Overhead                                                                                new as 9/9/2005
New      590059   CS Full OH Offset           Cost Share Full Overhead Offset                                                                         new as 9/9/2005
New      590090   Over Budget expense         Over budget expense                  Not used anymore
                                              Appropriated Fund Balance Offset -
5598     590100   Approp FB Offset            Budgeted                             Appropriated fund balance offset - budgeted   approp f/b offset
5599     590200   Bal Forward Offset          Balance Carry Forward Offset         Balance forward offset                        bal forward offset
New      599998   GM Exp Convsn Offset        GM Expense Conversion Offset
new      599999   Exp Conversn Offset         Expense Conversion Offset

				
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