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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

                                                                                               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

                                                                                                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
                                                                                                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
                                                                                                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 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
                                                                                                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
                                                                                                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
                                                                                                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
                                                                                                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
                                                                                                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

                                                                                               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
                                                                                               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

                                                                                               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

                                                  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

                                                                                               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

                                                                                             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
                                                                                             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
                                                                                             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
1227     512240   Temp Step                       Temporary Step Services                      Temporary Step Services                                                      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
                                                                                               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

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

                                                                                               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
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
                                                                                               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
1999     515020   OSPA Budget FlowThru            OSPA Budget Flow Thru                        Object code used for electronic feed from OSPA only.                           Salary and wages
                                                                                               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
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
2079     520022   Retirement Group V              Retirement Group V                                                                                                                               New    as of   7/15/2017

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
  Code      SAP                      OC/Float                   Long Description                                               Explanation                                            ExpNotes            Notes 2

2112     520620   Survivor's Benefits            Survivor's Benefits                            The unfunded plan retirement entitlements for eligible surviving spouses.        Benefits                                    19   19
2113     520630   Early Retimt Incentv           Early Retirement Incentive                     Payment of early retirement incentive.                                           Benefits                                    26   20
                                                                                                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                                    30   13
                                                                                                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                                    29   12
                                                                                                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

                                                                                                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
                                                                                            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
                                                                                            Benefits included as income for tax purposes only (such as graduate school
2998     520740   Taxable Benefits               Taxable Benefits                           tuition benefits for employees).                                                     Benefits
                                                                                            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

                                                                                                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
                                                                                                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
                                                                                                Meals, lodging, transportation costs, and other allowable travel expenses
3013     530040   Travel - Student               Travel - Student                               for official non-athletic student trips.                                         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

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
                                                                                                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
                                                                                                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 Charges               Internet Charges                               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
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

                                                                                                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
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
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
                                                                                                Analysis, diagnostic, or laboratory services in conjunction with research,
3101     530110   Analy/Lab Services             Analysis and Laboratory Services               teaching or patient care.                                                  Operating expenses
                                                                                                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
                                                                                                Fees and expenses for consultants not related to a workshop or conference
3105     530130   Consult-Sponsor Prog           Consultants - Sponsored Programs               event.                                                                    Operating expenses
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
  Code      SAP                      OC/Float                  Long Description                                               Explanation                                           ExpNotes        Notes 2
                                                                                              Payments to non-university individuals serving on advisory boards, panels,
3109     530135   Fees-Advisory Board           Fees - Advisory Board                         etc.                                                                             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
                                                                                              Fees and expenses for services provided by referees, umpires, etc., at
3112     530150   Officials-Athletics           Officials - Athletics                         athletic events.                                                                 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 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 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
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

3125     530112   Banking/Cred Crd Fee          Banking and Credit Card Fees                  Fees for banking services such as lock boxes, wires, credit cards, acct svcs.
3126     530123   Outsourced Servc              Outsourced Services                           Services provided to support entire department such as Sodexho                   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
                                                                                              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

                                                                                              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
                                                                                              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
                                                                                              License Fees for skilled crafts workers (Plumbers, electricians, HVAC
3247     530136   Profession Licensure          Professional Licensure Fee                    specialists)                                                                     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

                                                                                              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
                                                                                              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
                                                                                              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

                                                                                              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
                                                                                              Purchase of drugs, narcotics, antibiotics, biologicals and pharmaceuticals
3315     540010   Drugs & Antibiotics           Drugs and Antibiotics                         used in patient care.                                                            Operating expenses

3315     540012   D&A-Discharged Patie          Drugs and Antibiotics - Discharged Patients   Tracking of drugs costs for discharged patients                                  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 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
3324     540028   Hosp&Med Supply Fix           Hospital and Medical Supplies Fixed                                                                                            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
  Code      SAP                      OC/Float                 Long Description                                                  Explanation                                           ExpNotes        Notes 2
                                                                                                Purchase of microfilm related supplies and services, including filming and
3331     540332   Microfilm Servc&Supp          Microfilm Services and Supplies                 processing.                                                                      Operating expenses
                                                                                                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 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

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
3354     540318   Bio-diesel                    Bio-diesel                                      Purchuase of Bio-diesel                                                          Operating expenses
3355     533080   Propane Gas-Vehicles          Propane Gas-Vehicles                            Purchase of propane gas used in heating and/or fuel for vehicles                 Operating expenses
3356     540031   Ethanol                       Ethanol                                         Purchase of Ethanol                                                              Operating expenses
3396     535037   Cap Software Offset           Capitalized Software Offset                                                                                                      Operating expenses
3397     535036   Noncapital Comm Exp           Non-capital Communication Expenses                                                                                               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
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
                                                                                                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
                                                                                                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
                                                                                           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 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
                                                                                           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
                                                                                           All other repairs, maintenance and service costs not included in any other
3499     533060   Other R&M                     Other Repairs and Maintenance              category.                                                                             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
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

3511     534050   Royalties                     Royalties                                       Payment of royalties for inventions, books, or other copyrighted materials. 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
                                                                                                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
                                                                                                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
3515     534032   Insurance-Other               Insurance - Other                                                                                                                Operating expenses
3516     534045   Rentals&Leases-Land           Rentals and Leases - Land                       Rental fees for land                                                             Operating expenses
3517     534031   Insurance-Equip&Vehi          Insurance - Equipment and Vehicles                                                                                               Operating expenses

                                                                                                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
                                                                                                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 and Membership           Dues and Membership                             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
  Code      SAP                    OC/Float                   Long Description                                                    Explanation                                           ExpNotes         Notes 2
                                                                                                  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
                                                                                                  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
                                                                                                  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
                                                                                                  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   Patient Costs-Legal            Patient Costs - Legal and Other                  The costs of registering and validating patients 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
3625     536131   Patient Care-Off Cam           Patient Care - Off Campus                        The costs of patient care provided at off campus locations.                      Operating expenses

                                                                                                  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
3634     536162   Real Property Taxes            Real Property Taxes                              Cost of real property taxes UK subject to                                        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
                                                                                                  Payment for exhibit fairs for recruitment, marketing or community
3636     530127   Exhibit&Seminar Fee            Exhibit and Seminar Fees                         education                                                                        Operating expenses
3646     536141   OPC-Kidney                     Organ Procurement Cost - Kidney                                                                                                   Operating expenses
3647     536150   TEF-Kidney                     Transplant Evaluation Fees - Kidney              Costs of UKHMO referrals to outside hospitals.                                   Operating expenses
3648     536160   H&C Provider Tax               Health Care Provider Tax                         Cost of monthly payments of Kentucky Health Care Provider Tax.                   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

3656     535205   Tech Software/Supply           Technical Software and Supplies                  Purchase of cds, diskettes, portable drives, etc. This is allowable in 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
                                                                                                  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   Grant-in-Aid - Other           Grant-in-Aid - Other                             used for training grants only.                                                    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

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
3782     537110   Graduate RA Tuition            Graduate Research Assistant Tuition                                                                                               Operating expenses
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

                                                                                                  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
  Code         SAP                        OC/Float               Long Description                                                     Explanation                                          ExpNotes        Notes 2
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
5028        550022   Libr Rare Bks/Collec            Library Rare Books and Collections              Purchase of nondepreciable library rare books and collections                    Capital equipment
                                                                                                     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.                                        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.                            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
                                                                                                     Purchase of art objects for the University Art Museum or other authorized
5102        550060   Fine Art                        Fine Art                                        locations. Capitalize all fine art regardless of cost.                           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
                                                                                                     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

                                                                                                     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
                                                                                                     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
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

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
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
       5310 545022   Spending Rule                   Spending Rule Distributions
                                                     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
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
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
5435        543005   Disposal-Fixed Equip            Disposal - Fixed Equipment                      Disposal other than sale of fixed equipment                                      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
  Code          SAP                    OC/Float                                Long Description                                                  Explanation                                          ExpNotes          Notes 2
                                                                                                                                                                                                 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
                                                                   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
5465         543006   Disposal-Vehicles                            Disposal - Vehicles                            Disposal other than sale of vehicles                                           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
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
5490         543060   Reverse Pr Yr CIP                            Reverse Prior Year Construction in Process     Reverse prior year construction in process                                     expenses
                                                                                                                                                                                                 Non-operating
5500         543090   Principal Reduc-Bond                         Bond Principal Payment                     Bond principal payment                                                             expenses
                                                                   Intrafund Transfer-Retirement Indebtedness                                                                                    Non-operating
5530         543080   Debt Intrafund Trans                         Account                                    Intrafund transfer between Retirement of Indebtedness accounts                     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
                                                                                                                                                                                                 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
                                                                                                                                                                                                 Non-operating
5581         543070   Lease Payable Offset                         Lease Payable Offset                           Offset used to record leases payable                                           expenses
                                                                   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
                                                                                                                                                                                                 Non-operating
5600         544010   Other Fund Deductns                          Other Fund Deductions                          Other fund deductions not listed in other categories                           expenses
                                                                                                                                                                                                 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
                                                                   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
                                                                                                             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
                                                                                                             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 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
                                                                                                                  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
                                                                                                                  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
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
                                                                                                               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
  Code          SAP                       OC/Float                Long Description                                                  Explanation                                             ExpNotes   Notes 2
                                                                                                    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
                                                                                                    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
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
  Code          SAP                    OC/Float               Long Description                                                   Explanation                                          ExpNotes             Notes 2
                                                                                                                                                                                                           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   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
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
2060/split   520540   Retmt-Prof RN               Retirement - Professional Reg Nurse
2060/split   520541   Retmt-OC/Float              Retirement - On-call/Float
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
                                                                                                  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

3285/3459 533045      Garbage Disposal Ext        Garbage Disposal External                       Cost of garbage disposal
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
                                                  Maintenance and Repair of Building -
3453/5051 533021      M&R Building-Recur          Recurring                                       Cost of routine maintenance services excluding painting                        Operating expenses

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
3581
5250      534055      Administrative Costs        Administrative Costs                            Records the distribution of adminstration costs.                               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

                                                                                                  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 all equipment for hospital and/or medical purposes excluding
                                                                                                  equipment otherwise specified. Limited to unit cost of $2,000 and hospital
5041/5107 550040      Hosp/Med Equipment          Hospital and Medical Equipment                  should use minor regardless if under cap. Not 750040                        Capital equipment
                                                                                                  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
5126/5021/
5104/5105/
5111/5120/
5124       550130     Furt/Fixtu/Ofc Equip        Furniture, Fixtures and Office Equipment                                                                                       Capital Renovation

5127/5108 550150      Instruments&Appratus        Instruments and Appratus                                                                                                       Capital fixed 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                                                Capital equipment          changed short title
                                                                                                  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 IGT Bonus        Faculty Full-Time IGT 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 IGT Bonu        Faculty Lecturer Full-Time IGT Bonus
                                                                                                  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
                                                                                                  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 IGT Bon         Faculty Part-Time IGT 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 IGT Bon        Faculty Lecturer Part-Time IGT Bonus
                                                                                                  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

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
                                                  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
 Code      SAP                     OC/Float               Long Description                                                   Explanation                                           ExpNotes        Notes 2
                                                                                            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
                                              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

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
                                              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
New     512064   Serv/Maint-Overtime          Service/Maintenance Full-Time Overtime                                                                                          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
                                              Professional Registered Nursee Non-
New     512082   Prof RN-Nproduc              Productive                                                                                                                      Salary and wages     New as of 6/10/2006
                                              Professional Registered Nurse Premium &
New     512083   Prof RN-Premium              Bonus                                                                                                                           Salary and wages     New as of 6/10/2007
New     512084   Prof RN-Overtime             Professional Registered Nurse Overtime                                                                                          Salary and wages     New as of 6/10/2008
                                              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
                                              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 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

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
                                              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
                                              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
                                              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
new     513531   Post Doctoral Fellow         Post Doctoral Fellow                                                                                                                                 New as of 9/3/2005
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
New     515015   Budget Hospital OT           Budget Pool Hospital Overtime                                                                                                                        Hospital use only
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

                                                                                              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

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
New     530131   Board of Claims Fees         Board of Claims Fees
                                                                                              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

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
                                              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
 Code      SAP                      OC/Float                  Long Description                                              Explanation                                         ExpNotes        Notes 2
                                               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
New     530403   Frei-LabSendOut Test          Freight - Laboratory Send Out Tests                                                                                         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
                                                                                             Costs of preventive service contracts for general purpose equipment,
New     533031   Servc Contract-Equip          Service Contracts - Equipment                 except office equipment                                                       Operating expenses
New     533042   Serv Contr-Offi Equi          Service Contract- Office Equipment            Costs of preventive service contracts for office equipment

New     534061   Bad debt exp grants           Bad debt expense - grants and contracts
New     535038   Patent Exp Unrecover          Patent Expenses Unrecovered
                                                                                             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
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
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
New     536161   Restocking Fees               Restocking Fees                               Cost of vendor restocking fee on returned merchandise                         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
New     540011   Drugs-Waste/Recalled          Drugs - Waste, Recalled and Expired           Tracking of expired, waste and recalled drugs                                 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
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
New     540029   Reprocessed supplies          Reprocessed supplies                                                                                                        Operating expenses
New     540030   Nitric Oxide                  Nitric Oxide                                  Purchase of nitric oxide                                                      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
New     540051   D/O Inventory Supply          Damaged/Obsolete Inventory Supplies                                                                                         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
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     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
 Code      SAP                     OC/Float                            Long Description                                                Explanation                                        ExpNotes          Notes 2
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
                                                                                                       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
New     540212   Mino Equip< 500 Hosp                      Minor Equipment < $500 - Hospital           Purchase of minor equipment costing less than $500                            Operating expenses
                                                           Finance Approved Equip <$2000 & Comp
New     540213   Fin Aprv Min Equip                        Equip <$1000                                Purchase of minor equipment costing greater 500 and less 2,000                Operating expenses
New     540214   Pagers                                    Pagers                                                                                                                    Operating expenses
New     540299   Write off Inventory                       Write off Inventory
New     543017   Disp-Fabricated Equp                      Disposal-Fabricated Equipment
                                                           Library - Audio/Visual Reference Material
New     550026   Library - AV Binding                      Binding                                     Library - Audio/Visual Reference Material Binding                             Capital equipment
                                                                                                                                                                                     Capital construction
New     569000   Construct in Process                      Construction in Process                                                                                                   expenses

new     569010   Construct in Process - leased equipment   Construct in Process - leased equipment
                                                                                                                                                                                     Capital construction
New     569999   CIP Offset                                Constuction in Process Offset                                                                                             expenses
new     590010   F&A Cost Dummy                            Facility & Administrative Cost Dummy
new     590040   Full Overhead                             Full Overhead                                                                                                                                    new   as 9/9/2005
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
New     599998   GM Exp Convsn Offset                      GM Expense Conversion Offset
new     599999   Exp Conversn Offset                       Expense Conversion Offset

                                                                                                       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
                                                                                                       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
                                                                                                       Addition to regular salary paid to those in on-call pools for time actually
        515010   On-call                                   On-call                                     worked.                                                                       Salary and wages
        515016   Overtime                                  Overtime
        515017   Shift Differential Pay                    Shift Differential Pay
        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
        520800   Vacation Accrual                          Year End Vacation Accrual
        530041   Travel-Non UK Employ                      Travel-Non UK Employee
        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
        540350   Key Shop Lock &Parts                      Key Shop Lock & Parts
        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
        550960   CNS Infrastr in Bldg                      CNS Infrastructure in Building
        563999   Capital expense allocation                Capital expense allocation

				
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