Management consulting 7196 Painting by 3pWS7hv

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									                                                                                            EXPENSE OBJECT CODES

OBJECT OBJECT DESCRIPTION                                                  GSD USE AND NOTES                                                             HARVARD GENERAL ACCOUNTING COMMENTS
Salaries and Wages                                                         ---

                                                                                                                                                         Salaries for tenured faculty and other senior faculty appointments, generally
                                                                                                                                                         without time limits; also used for a small number of administrators who are part of
 6010   Senior Faculty Salaries+Wages                                      Professor                                                                     the faculty pension plan; this category corresponds to the old class 01 in ledger 30

                                                                           Adjunct Professor/Senior Lecturer, Associate Professor, Adjunct Associate
                                                                           Professor, Assistant Professor. (Note that Adjunct Professor/Senior Lecturer Salaries for junior faculty (assistant and associate professors), normally with
 6020   Junior Faculty Salaries+Wages                                      is coded here even though GSD considers them Senior Faculty.)                multiyear appointments; this category corresponds to the old class 02 in ledger 30
                                                                                                                                                        Salaries for academic appointments to non-faculty teaching and research
 6030   Other Academic Appts Salaries+Wages                                Visiting Faculty (1-3 year appointments)                                     positions; this category corresponds to the old class 03 in ledger 30

                                                                                                                                                         Summer salaries for any faculty whose academic-year salaries are paid in the
                                                                                                                                                         above three categories; not to be used for teaching salaries for summer school (a
 6040   Faculty Summer Salaries+Wages                                      Faculty summer salary                                                         specific earnings type); this category corresponds to the old class 03 in ledger 30
                                                                                                                                                         Salaries for exempt administrative and professional staff; this category
 6050   Exempt Staff Salaries+Wages                                        Exempt staff salary                                                           corresponds to the old class 04 in ledger 30
 6052   Exempt Staff Vacation Salaries                                                                                                                   Regular vacation pay to exempt staff (as of 7/1/07)
                                                                                                                                                         Reimbursement by the Central Vacation Fund for regular vacation pay to exempt
 6054   Exempt Staff Vacation Salaries Reimbrsmt                                                                                                         staff (as paid in 6052) (as of 7/1/07)
                                                                                                                                                         Salaries and wages for nonexempt clerical and technical staff; this category
 6070   Clerical/Technical Nonexempt Staff Salaries+Wages                  Nonexempt staff salary                                                        corresponds to the old class 06 in ledger 30
 6072   Cler/Tech Nonexempt Vacation Salaries                                                                                                            Regular vacation pay to nonexempt staff (as of 7/1/07)
                                                                                                                                                         Reimbursement by the Central Vacation Fund for regular vacation pay to
 6074   Cler/Tech Nonexempt Vacation Salaries Reimbrsmt                                                                                                  nonexempt staff (as paid in 6072) (as of 7/1/07)
                                                                                                                                                         Salaries and wages for nonexempt clerical and technical staff who work less than
 6071   LTHT Clerical/Technical Nonexempt Staff Salaries+Wages             LTHT nonexempt staff salary                                                   half time
                                                                                                                                                         Wages for temporary staff who are enrolled as Harvard students; corresponds to
                                                                           Students paid on weekly temporary payroll. Masters students working as        the old class 05 of ledger 30; no fringe benefit assessments are paid on these
 6110   Enrolled Harvard Student Temporary Staff Salaries+Wages            course Teaching Assistants or faculty research assistants.                    salaries
                                                                                                                                                         Wages for temporary staff not enrolled as students; students are also paid in this
                                                                                                                                                         category for work done during the summer; these staff work less than 17.5 hours
                                                                           Nonstudents paid on weekly temporary payroll. Category includes Harvard       per week and less than 1,000 hours per year; corresponds to the old class 07 of
 6120   Other Temporary Staff Salaries+Wages                               students during the summer when not registered                                ledger 30
 6130   Other Salaries+Wages, Budget Only                                   ---
                                                                                                                                                         Salaries for full-time students who have appointments (teaching fellows, research
                                                                           Students paid on monthly payroll. Doctoral students working as Teaching       assistants); this category corresponds to the old class 23 in ledger 30; no fringe
 6140   Students in Professional Positions, Salaries+Wages                 Fellows.                                                                      benefit assessments are paid on these salaries


                                                                                                                                                         Salaries for post-docs who are working under the direction of a Harvard principal
                                                                                                                                                         investigator. These individuals have Harvard funding and are not full-time
                                                                                                                                                         students. They receive all benefits except pension. (Prior to 7/1/2003, description
                                                                                                                                                         read "Rsch Fellows, Teaching Assts, Curatorial Interns Salaries+Wages,
 6150   Post-doc Employees Salaries+Wages                                  Recent graduates working on projects or grants as Research Assistants         GENERAL". Prior to 7/1/99, activity was found in class 41 in ledger 30.)
                                                                           Extra comp payments to Harvard employees for services performed outside
                                                                           the normal job duty. Ex: GSD faculty write HDM article, teach Exec Ed class,
 6190   Pensionable Extra Compensation, GENERAL                            work on Studio Works website, do grant research.                             Extra compensation which is counted toward all benefits, including pension
 6191   Pensionable Bonus^Pensionable Extra Comp                           Added FY07 - Pensionable bonus
                                                                           Prizes and awards. Allowances and housing supplements. Non-qualified
 6200   Nonpensionable Extra Compensation, GENERAL                         relocation expenses incurred after job acceptance date.                      Extra compensation which is counted towards all benefits except pension
 6201   Nonpensionable Bonus^Nonpensionable Extra Comp                     Added FY07 - Non-pensionable bonus
                                                                           Added FY07 - Extra comp payments to nonexempt staff and temporary staff
 6202   Nonpensionable Overtime^Nonpensionable Extra Comp                  for overtime incurred working additional hours in regular job.               Non-pensionable overtime

 6203   Nonpensionable Severance+Vac Payout^Nonpensionable Extra Comp      Added FY07 - Severance and Vacation payout
                                                                           Added FY07 - Reimbursements paid to employees that were submitted after
 6204   Nonpensionable late reimb over 60 days^Nonpensionable Extra Comp   the 60-day allowable limit.

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                                                                                           EXPENSE OBJECT CODES

OBJECT OBJECT DESCRIPTION                                                GSD USE AND NOTES                                                                 HARVARD GENERAL ACCOUNTING COMMENTS
                                                                                                                                                           Extra compensation which is counted only toward the Hospital Insurance
 6210   FICA HI Extra Compensation                                                                                                                         component of Social Security
 6220   No Fringe Assessment Extra Compensation                                                                                                            Extra compensation which is not counted towards any benefits

                                                                         Recoveries for salary costs from external non-Harvard sources. (Charge
  6230 Recovery of Salaries+Wages, GENERAL                               vacation transfers and faculty loans for teaching time to actual salary codes.)   Includes reimbursements to the university for amounts paid as salaries and wages
Fringe Benefits
  6250 Faculty Fringe Benefit Assessment                                 Fringe on faculty salary (6010-6040).                                             Fringe benefit assessment paid on salaries for faculty (codes 6010 - 6040)
                                                                                                                                                           Fringe benefit assessment paid on Salaries & Wages, Exempt Staff (code 6050-
 6270   Exempt Staff Fringe Benefit Assessment                                                                                                             6052).
 6271   Exempt Staff Vacation Fringe Benefit Assessment                                                                                                    Vacation fringe assessment on exempt salaries in 6050 (as of 7/1/07)
                                                                                                                                                           Reimbursement by the Central Vacation Fund for regular fringe (as charged in
 6274   Exempt Staff Vacation Salary Reg Fringe Reimbrsmt                                                                                                  6270) on exempt vacation salaries in 6052 (as of 7/1/07)
                                                                                                                                                           Fringe benefit assessment paid on Post-doc employees Salaries+Wages (code
                                                                                                                                                           6150). Prior to 7/1/2003, description read "Research Fellows, Teaching Assts
 6260   Post-doc Employees, Fringe Benefit Assessment                    Fringe on post-doc salaries (6150).                                               Fringe Benefit Assessment, GENERAL".

 6270   Exempt Staff Fringe Benefit Assessment                           Fringe on exempt staff salary (6050+6051).                                        Fringe benefit assessment paid on Salaries & Wages, Exempt Staff (code 6050)


                                                                                                                                                           Fringe benefit assessment paid on Salaries & Wages, Nonexempt
                                                                                                                                                           Clerical/Technical Staff (code 6070-6072)
                                                                                                                                                           Fringe benefit assessment paid on Salaries & Wages, Nonexempt
                                                                                                                                                           Clerical/Technical Staff (code 6070) (Per Fringe Benefit Accounting, the two rates
 6280   Clerical/Technical Nonexempt Staff Fringe Benefit Assessment     Fringe on nonexempt staff salary (6070+6071).                                     are currently identical, so distinction is not needed for calculations)
 6281   Clerical/Tech Nonexempt Vacation Fringe Benefit Assessment                                                                                         Vacation fringe assessment on nonexempt salaries in 6070 (as of 7/1/07)
                                                                                                                                                           Reimbursement by the Central Vacation Fund for regular fringe (as charged in
 6284   Clerical/Tech Nonexempt Vacation Salary Reg Fringe Reimbrsmt                                                                                       6280) on nonexempt vacation salaries in 6072 (as of 7/1/07)
                                                                                                                                                           Fringe benefit assessment paid on Salaries & Wages, Limited Regular Union Staff
 6300   Temporary Staff Fringe Benefit Assessment                        Fringe on temporary (casual) salary (6120).                                       and Other Temporary Staff (codes 6090 + 6120)
 6320   Pensionable Extra Comp Fringe Assessment                         Fringe on pensionable extra comp (6190-6191).                                     Only Central Admin can transact to this object code (for code 6190-6191)
                                                                                                                                                           Only Central Admin can transact to this object code (for code 6200-6204,
 6321   Nonpensionable Extra Comp Fringe Assessment                      Fringe on nonpensionable extra comp (6200-6202,6205,6207).                        6205,6207)
 6322   FICA-HI Extra Comp Fringe Assessment                             Fringe on FICA HI Extra comp (6210).                                              Only Central Admin can transact to this object code (for code 6210)

  6370 Recovery of Employee Benefits, GENERAL                            Recovery of employee benefits                                                     Includes reimbursements to the university for amounts paid for employee benefits
Scholarships and Awards

                                                                                                                                                           Scholarships and awards to cover the costs of tuition and fees for graduate
 6430   Grad Tuition+Fee Grants                                          Financial aid grants for tuition and fees                                         students. All payments are credited to term bill, not paid to students.


                                                                                                                                                           Transfers of scholarships and awards to cover the costs of tuition and fees for
                                                                                                                                                           graduate students. Used to transfer costs associated with grants that are credited
                                                                                                                                                           to term bill, not paid to students. Both the credit to the unit allocating the costs and
                                                                                                                                                           the charge to the other unit must utilize this code (i.e., since debits and credits to
 6432   Transfer of Graduate Tuition and Fee Grants, Internal, GENERAL   Financial aid transfer of tuition and fees to GSAS PhD Candidates                 this code must net to zero, the balance of this code must always be zero.).
                                                                                                                                                           Scholarships and awards to cover living expenses, travel grants, and research
                                                                                                                                                           grants for graduate students. This does NOT include payments for services to
                                                                                                                                                           Harvard. These amounts are paid directly to students. Note regarding overhead:
                                                                                                                                                           There is a DHHS modified base rate used for DHHS funded training grants. This
                                                                                                                                                           basis tells the overhead allocation process to take overhead on Stipend/Travel and
                                                                                                                                                           Training Related Expenses only for DHHS training grants. It does not take
 6440   Grad Stipend Grants, GENERAL                                     Financial aid grants for stipend                                                  overhead on Tuition and Fees.




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                                                                                                 EXPENSE OBJECT CODES

OBJECT OBJECT DESCRIPTION                                                      GSD USE AND NOTES                                                               HARVARD GENERAL ACCOUNTING COMMENTS
                                                                                                                                                               Transfers of scholarships and awards to cover living expenses, travel grants, and
                                                                                                                                                               research grants for graduate students. Used to transfer costs associated with
                                                                                                                                                               grants that are paid directly to students. Both the credit to the unit allocating the
                                                                                                                                                               costs and the charge to the other unit must utilize this code (i.e., since debits and
                                                                                                                                                               credits to this code must net to zero, the balance of this code must always be
 6442   Transfer of Graduate Stipend Grants, Internal, GENERAL                 Financial aid transfer of stipends to GSAS for PhD Candidates                   zero.).
                                                                                                                                                               This is a non-employee payroll class. It includes payments to fellows who are
                                                                                                                                                               doing their own research or who are recipients of certain Harvard grants, such as
                                                                                                                                                               Fellows in the Society of Fellows, Nieman Fellows, or Bunting Fellows. It also
                                                                                                                                                               includes payments to visiting scholars who are not performing services for
                                                                                                                                                               Harvard. This group receives no benefits. (Prior to 7/1/99, these people were
                                                                                                                                                               included in class 49 in ledger 30; from 71/1/99 through 6/30/2003, these people
 6452   Stipendees, inelig extended benefits (Payroll), GENERAL                Loeb Fellows stipends. Binladin Fellow stipend.                                 were in object code 6450.)
                                                                                                                                                               This includes non-payroll payments to persons for travel and research grants
                                                                                                                                                               where the individual is not a Harvard student and is not required to be paid under
                                                                                                                                                               object code 6450 (payroll Fellowships). Generally payments are for activity related
                                                                               Loeb Fellow travel allowances, Travel allowances/grants to non-Harvard          to the research or teaching mission of the University and are made as a lump sum.
                                                                               students for activity related to the research or teaching mission of the        As an example, if an undergraduate student from another University were invited to
                                                                               University and are made as a lump sum, Prizes to alumni, non-students           study here for the summer and paid a travel grant, the travel grant would be
 6455   Not Harvard Students, Other Grants+Awards (Non-payroll), GENERAL       (Wheelwright Traveling Fellowship, Eliot Traveling Fellowship, Green Prize).    charged here.
                                                                                                                                                     Prizes and awards to students not intended to cover either tuition or living
                                                                               Student prizes made at Commencement. Traveling allowances/grants made expenses; may include research and travel grants to students; amounts are paid
  6460 Prizes+Awards, Students, GENERAL                                        to a student.                                                         directly to students
Supplies, Materials, and Equipment
                                                                                                                                                               Purchases of classroom supplies & materials, including audio and/or video
                                                                               Used by Building services for classroom materials. Career Discovery kit         materials (films, tapes), books that are not library acquisitions, chalk, erasers,
                                                                               materials and instructor supplies. May also be used by academic depts for       exam booklets, instructional forms, maps, pointers and other items required for
 6540   Classroom Supplies+Materials, GENERAL                                  expenses charged to course budgets                                              classroom purposes
                                                                               Bottled water, kitchen supplies, food purchased at grocery stores, restaurant   Purchases of food and beverages, including bottled water for office use; not to be
 6570   Food+Nonalcoholic Beverages, GENERAL                                   takeout, pizza delivery                                                         used for food or meals purchased while traveling

 6610   Library Supplies+Materials, GENERAL                                    Used by FLL for specialized library supplies                                    Purchases of library supplies and materials, including supplies for repairing books

                                                                                                                                                               Purchases of books, subscriptions and reprints which are not for library collections.
                                                                                                                                                               For reprints charged to federal awards which are reprints of articles about results
 6630   Nonlibrary Books+Reprints+Subscriptions, GENERAL                       Newspapers, magazine subscriptions, books                                       of the research funded by the award being charged, use code 6636.
        Publications Sales, INTERTUB^Nonlibrary                                                                                                                Includes books, electronic media; Sales to University departments should be
 6631   Books+Reprints+Subscriptions                                           Sales of publications to non-GSD tubs (offset to expense)                       credited to an inter- or intra-tub expense credit object code.
        Publications Sales, INTRATUB^Nonlibrary                                                                                                                Includes books, electronic media; Sales to University departments should be
 6632   Books+Reprints+Subscriptions                                           Sales of publications to other GSD orgs (offset to expense)                     credited to an inter- or intra-tub expense credit object code.
        Subscription Sales, INTRATUB^Nonlibrary
 6634   Books+Reprints+Subscriptions                                           Sales of subscriptions to other GSD orgs (offset to expense)

 6635   Data Acquisition for Research^Nonlibrary Books+Reprints+Subscriptions Data acquisitions for research (Ex: GIS data)
                                                                                                                                                               Purchases of office supplies and materials, including staplers, pencils, pens,
                                                                                                                                                               calculators, writing tablets, and paper for general office use; paper for production of
                                                                                                                                                               printed materials should be charged to Supplies & Materials, Paper Stock for
 6640   Office Supplies+Materials, GENERAL                                     Office supplies                                                                 Production
                                                                               Film, cameras, and photography supplies. Film developing. Slides.
                                                                               Payment to photographers for shoot time, film, and prints. Supplies
 6650   Photography, Printing+Reprographics Supplies+Materials, GENERAL        purchased for Presentation Services. Plotting paper.                            Purchases of photographs not part of collections and of photography supplies
        Paper Stock for Prodn^Photography, Printing+Reprographics
 6651   Supplies+Matls                                                         Used by Computer Resources for paper supplies for printing and plotting.
                                                                               Used by Computer Resources for ink supplies for printing and plotting,
 6654   Ink^Photography, Printing+Reprographics Supplies+Materials             including toner.
 6660   Computer Supplies+Materials, GENERAL                                   Diskettes, adapters, surge protectors, back-up media, cables


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                                                                                               EXPENSE OBJECT CODES

OBJECT OBJECT DESCRIPTION                                                    GSD USE AND NOTES                                                              HARVARD GENERAL ACCOUNTING COMMENTS
                                                                             Supplies and materials for Exhibition installations, including vinyl lettering.
                                                                             Sandpaper and shop supplies purchased by Woodshop. CAD/CAM Supplies.
                                                                             Household supplies for Loeb apartments. Medals for awards.
  6680   Other Supplies+Materials, GENERAL                                   Commencement regalia.                                                           Purchases of supplies and materials not specifically identified elsewhere
  6687   Billable Materials^Other Supplies+Materials                         Used by CADCAM
  6693   Safety Supplies^Other Supplies+Materials                            Used by Building Services for first aid supplies

                                                                             Computer software, software licenses and maintenance agreements, with per Purchases of computer software and databases with unit cost below the
  6710   Computer Software <$5000, GENERAL                                   unit price < $5000. (Charge software >= $5000 to 6815)                    capitalization limit, or with a contractual term or useful life of less than two years.
                                                                             Computer hardware with per unit price < $5000. CPUs, monitors, keyboards,
                                                                             mice, memory, ethernet/sound cards, modems, hard disks (Charge hardware
  6750   Computer Hardware <$5000, GENERAL                                   >= $5000 to 6803)                                                         Purchases of computer systems with unit cost below the capitalization limit.
                                                                             Equipment, furniture, and fixtures with unit price < $5000. Paper shredder,
                                                                             fax machine. Furnishings for Loeb Fellows apartments. (Charge items >=         Purchases of furniture, fixtures and noncomputer equipment with unit cost below
  6760   Noncomputer Equip, Furniture+Fixtures <$5000, GENERAL               $5000 to 6801 or 6807)                                                         the capitalization limit.
                                                                             Rentals of pagers, computers, printers. Rentals of tents and tables for
                                                                             functions. Rental of Pitney Bowes mailroom machine. General furniture          Rentals and leases of computers, furniture, vehicles; not to be used for rental of
  6770   Rentals of Equipment, Furniture+Fixtures, GENERAL                   rentals.                                                                       vehicles while traveling
  6790   Equipment Usage Charges, GENERAL                                    [Eff. FY 06 charge photocopier rental to 8540]                                 Includes per-copy charges for rented copiers (category per Vicki J)
                                                                             Noncomputer equipment with per unit price >=$5000 (Charge noncomputer
  6801   Noncomputer Equip, Non-Sponsored^Equip >=$5000                      equipment <$5000 to 6760)
  6802   Noncomputer Equip, Sponsored^Equip >=$5000                           ---
                                                                             Computer hardware with per unit price >=$5000 (Charge hardware < $5000
  6803   Computer, Non-Sponsored^Equip >=$5000                               to 6750)
                                                                             Office furniture and fixtures with per unit price >=$5000 (Charge office
  6807   Office Furn+Fixtures, Non-Sponsored^Equip >=$5000                   furniture and fixtures < $5000 to 6760)

                                                                                                                                                       Purchases of computer software and databases with unit cost equal to or above
                                                                             Computer software, software licenses and maintenance agreements, with per the capitalization limit, AND with a contractual term or useful life of more than two
  6815   Software, Non-Sponsored^Equip >=$5000                               unit price >=$5000. (Charge software <$5000 to 6710)                      years. This code is used for purchases from non-sponsored funds only.
                                                                                                                                                       Purchases of films, slides, tapes, photographs and other audiovisual materials for
  7010   Audio-Visual Collections, GENERAL                                   Used by FLL                                                               collections

  7020   Manuscripts+Archives Collections, GENERAL                           Used by FLL                                                                    Purchases of manuscripts, papers and rare books for library archive collections
  7030   Monographs for Library Collections, GENERAL                         Used by FLL for books and one-time publications
  7033   Sound Recording^Monographs for Library Collections                  Used by FLL
  7034   Slide^Monographs for Library Collections                            Used by FLL for slides
  7035   Audio-Visual^Monographs for Library Collections                     Used by FLL
  7036   Photograph^Monographs for Library Collections                       Used by FLL for photographs
  7038   Map^Monographs for Library Collections                              Used by FLL for maps
  7039   Electronic Data^Monographs for Library Collections                  Used by FLL                                                                    includes licensing fees

  7050 Serials for Library Collections, GENERAL                              Used by FLL for serials, including book series, newspapers, annual reports
  7059 Electronic Data^Serials for Library Collections                       Used by FLL for subscriptions to electronic journals                           includes licensing fees
Space and Occupancy
                                                                                                                                                             Payments for work designed to improve a space or alter it for another use, where
                                                                                                                                                            the total project cost is under $100,000; repair and maintenance work should be
                                                                                                                                                            charged to Repairs+Maintenance of Space object codes, and capital projects in
  7120   Improvements+Alterations to Space, Not Capitalized, GENERAL         Improvements and Alterations and window treatments.                            excess of $100K should be capitalized.
                                                                             Mechanical Maintenance. UOS 5332, UOS 16716, UOS 16717, UOS 35814,
  7130   Mechanical Repairs+Maintenance of Space, GENERAL                    UOS 44843
         Central Fire Systems Monitoring^Mechanical Repairs+Maintenance of
  7132   Space                                                               UOS 5331, UOS 5392
  7133   Electrical Repair^Mechanical Repairs+Maintenance of Space           UOS 5329, UOS 5388
  7134   Elevator+Lift Repair^Mechanical Repairs+Maintenance of Space        UOS 10067

  7135   Elevator+Lift Maintenance^Mechanical Repairs+Maintenance of Space   UOS 3367

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                                                                                                 EXPENSE OBJECT CODES

OBJECT OBJECT DESCRIPTION                                                     GSD USE AND NOTES                                                             HARVARD GENERAL ACCOUNTING COMMENTS

 7136   HVAC Repair+Supplies^Mechanical Repairs+Maintenance of Space          UOS 5328, UOS 5333
 7137   HVAC Maintenance^Mechanical Repairs+Maintenance of Space              Annual maintenance contract
 7138   Plumbing Repair^Mechanical Repairs+Maintenance of Space               Drainage, UOS 5330, UOS 5391, UOS 44844
 7150   Structural+Other Repairs+Maintenance of Space, GENERAL                Structural Maintenance
 7152   Carpentry^Structural+Other Repairs+Maintenance of Space               UOS 4480
        Construction Renovations^Structural+Other Repairs+Maintenance of
 7153   Space                                                                 ---
 7156   Fences+Gates^Structural+Other Repairs+Maintenance of Space            ---
 7157   Flooring^Structural+Other Repairs+Maintenance of Space                Carpet Cleaning

 7159   Lock Repair+Keys^Structural+Other Repairs+Maintenance of Space        UOS 5048, UOS 5049

 7162   Painting+Wallcovering^Structural+Other Repairs+Maintenance of Space   Painting
 7164   Roof Repairs^Structural+Other Repairs+Maintenance of Space
 7166   Window Supplies^Structural+Other Repairs+Maintenance of Space         Glass replacement
                                                                              Used by Building Services for tools and supplies purchased to make in-house
 7190   Supplies+Equipment for Repairs+Maintenance of Space, GENERAL          repairs.
 7192   Carpentry^Supplies+Equipment for Repairs+Maintenance of Space         Wood supplies
 7196   Painting^Supplies+Equipment for Repairs+Maintenance of Space          Paint supplies
        Signs+Directories^Supplies+Equipment for Repairs+Maintenance of
 7199   Space                                                                 Signage supplies
                                                                              Rental of apartments for Loeb Fellows on open market or from HRES. Rental Rental and lease of space for offices, storage space and other operations; includes
                                                                              of 1033 Mass Ave 4th Floor from HRES. Rental of apartment by Faculty      rental of space for meetings and events; not to be used for hotel or other space
 7230   Rentals+Leases of Space, GENERAL                                      Planning. Off-site storage.                                               rented while traveling. Excluded from overhead FY08.
 7232   Room+Meeting^Rentals+Leases of Space                                  Rental of space for functions or events
                                                                                                                                                        Includes rental of space for events; student housing income should be captured in
 7240   Real Estate Rentals, INTERTUB                                         ---                                                                       Lodging, Student.
 7241   Residential Real Estate Rentals, INTERTUB                             Rental of Career Discovery student dorms from HLS
                                                                                                                                                        Includes purchased services, custodial supplies and materials, and noncapitalized
 7260   Cleaning+Housekeeping of Space, GENERAL                               Housecleaning and custodial services. Plant Care.                         equipment
 7262   Consumable Supplies^Cleaning+Housekeeping of Space                    Housecleaning and custodial supplies.
                                                                                                                                                        Includes purchased services and noncapitalized equipment plus groundskeeping
 7270   Groundskeeping+Supplies, GENERAL                                      Groundskeeping. UOS 20205                                                 supplies
 7271   Snow Removal+Supplies^Groundskeeping+Supplies                         Snow Removal. UOS 49957
                                                                                                                                                            Includes treatment for rodent and insect control in buildings, but not outdoors; the
                                                                                                                                                            latter should be charged to Space, Groundskeeping or to Supplies & Materials,
 7280   Pest Control, GENERAL                                                 Pest control.                                                                 Horticultural
                                                                                                                                                            Includes payments for guard services and monitoring services, including security
 7290   Security Svcs, GENERAL                                                Security Services for events. Security Systems,                               for special events

 7300   Trash Removal, GENERAL                                                Trash disposal, shredding.                                                    Includes purchased services and noncapitalized equipment used for trash removal
 7301   Recycling^Trash Removal                                               ---
 7310   Hazardous Waste Disposal, GENERAL                                     Hazardous waste.
                                                                                                                                                            Purchases related to operations and maintenance of facilities not specifically
 7320   Other Ops of Space, GENERAL                                           UOS 3366                                                                      identified elsewhere
                                                                                                                                                            Used to record interest expense for loans in object codes 3260 & 3280. Only
 7371   Dept Debt, Bonds+Notes Payable Interest Expense                       Interest expense on bond debt                                                 Financial Administration may create transactions with this object code.
                                                                                                                                                            Used to record interest expense for loans in object code 3031. Only Financial
 7383   Equipment Placed in Service GOA Interest Expense                      Interest expense on equipment loans                                           Administration may create transactions with this object code.
                                                                                                                                                            Used to record interest expense for loans in object code 3000. Only Financial
 7401   Facilities Placed in Service Loan Pool Interest Expense               Interest expense on building loans                                            Administration may create transactions with this object code.
                                                                                                                                                            Used to record interest expense for loans in object code 3030. Only Financial
 7403   Equipment Placed in Service Loan Pool Interest Expense                Interest expense on equipment loans                                           Administration may create transactions with this object code.
 7440   Chilled Water Expenses, GENERAL                                       Chilled water. UOS 8629, UOS 8653. (Office bottled water is 6570)
 7450   Electricity Expenses, GENERAL                                         Electricity. UOS 497, UOS 498, UOS 605
 7480   Natural Gas Expenses, GENERAL                                         Gas. UOS 50677

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                                                                                                     EXPENSE OBJECT CODES

OBJECT OBJECT DESCRIPTION                                                         GSD USE AND NOTES                                                                  HARVARD GENERAL ACCOUNTING COMMENTS
 7490 Steam Expenses, GENERAL                                                     Steam usage, Non-fuel steam. UOS 805
 7500 Water+Sewer Expenses, GENERAL                                               Water and sewer. UOS 1007.
                                                                                  UOS 2511, UOS 2512, UOS 2513, UOS 2515, UOS 2516, UOS 3370, UOS
  7510 Utility Systems, Not Capitalized, GENERAL                                  540007
Depreciation
  7560 Facilities Depreciation, GENERAL                                           Building depreciation                                                              Only Central Admin can transact to this object code
  7571 Nonsponsored Equipment, Fixtures, Furniture Depreciation                   Equipment depreciation                                                             Only Central Admin can transact to this object code
Other Expenses
                                                                                                                                                                     Used to charge interest to tubs on GOA fund balances in deficit. Offsetting credit is
                                                                                                                                                                     to the same object code in CCOR. This object code should net to zero at the
                                                                                                                                                                     consolidated reporting level. Only Financial Administration may create transactions
  7630   Tub Net Asset, GOA Internal Interest                                     Interest expense on deficit balances                                               with this object code

                                                                                                                                                                     Used to transfer GOA interest expense to the appropriate 33-digit string, generally
                                                                                                                                                                     within one tub/fund. Interest expense transferred to restricted funds must comply
  7632   GOA Interest Transfers, Intra-Fund^Interest, Other, Internal             Transfer of interest expense within GSD [GSD Finance Office use only]              with donor terms. This object code must always net to zero.
                                                                                                                                                                     Expenditures incurred while traveling within the United States and Canada; the
                                                                                                                                                                     differential between first-class or business-class travel and economy-class travel is
                                                                                                                                                                     to be charged to Unallowable Expenses; this code may be used by those whose
                                                                                                                                                                     sponsored reporting requirements do not necessitate tracking at a more detailed
  7650   Domestic Travel, GENERAL                                                 Budget here for all domestic and international travel                              level.
                                                                                  Airline tickets, travel agency fees for airline ticket purchases, airline change
  7651   Airfare^Domestic Travel                                                  and cancellation fees
  7652   Lodging^Domestic Travel                                                  Lodging expenses. Lodging per diem allowances
                                                                                  Train, taxi, coach car, bus, subway, auto rental, gas for rental car, auto
  7653   Ground Transportation^Domestic Travel                                    mileage reimbursement

                                                                             Meals while traveling, per diem meal allowances. Incidental expenses while This code should be used only for expenditures incurred while traveling, for meals
                                                                             traveling include departure taxes, visa fees, tips, short phone calls from hotel without a specific business purpose (which belong in Business Meals &
  7654   Meals+Incidentals^Domestic Travel                                   room or plane, entrance fees to museums/exhibitions/parks.                       Entertainment).
                                                                                                                                                              Expenditures for meals and entertainment with a specific business purpose,
  7655   Business Meals+Entertainment, Domestic Travel+Local^Domestic Travel Business meals at restaurants. Entertainment.                                    incurred either locally or while traveling
                                                                                                                                                              Represents the internal billing credit for lodging, meals and other domestic travel
  7656   INTERTUB^Domestic Travel                                                                                                                             costs charged by one tub to another.
                                                                                                                                                                     Expenditures incurred while traveling outside the United States and Canada; the
                                                                                                                                                                     differential between first-class or business-class travel and economy-class travel is
                                                                                                                                                                     to be charged to Unallowable Expenses; this code may be used by those whose
                                                                                                                                                                     sponsored reporting requirements do not necessitate tracking at a more detailed
  7670   Foreign Travel, GENERAL                                                                                                                                     level.
  7671   Airfare^Foreign Travel
  7672   Lodging^Foreign Travel
  7673   Ground Transportation^Foreign Travel
  7674   Meals+Incidentals^Foreign Travel
  7675   Business Meals^Foreign Travel
  7703   Medical^Insurance Premiums, External                                     Health insurance for Loeb fellows
  7705   Other^Insurance Premiums, External                                       OMP insurance
                                                                                                                                                                     Only Central Admin can transact to this object code (Neiman needs access for
  7710   Insurance Premiums, Internal, GENERAL                                    Building insurance                                                                 UHS insurance payments)

                                                                                                                                                                     Includes write-offs of receivables and loans, and any later payments against written-
  7761   Bad Debt Expenses+Recovery                                               Bad Debt expense and recovery. Student term bill charge-offs.                      off amounts which are received (FAS suggests central only)
  7763   Other Loan Write-Offs                                                    Student loan charge-offs
  7764   Inventory Write-Offs                                                     ---
  7765   Fund Balance Write-Offs                                                  Write-offs of sponsored grants                                                     Includes write-offs of amounts over expended from Funds
                                                                                                                                                                     Includes architectural services, building engineering services, construction
                                                                                                                                                                     management services which are not capitalized (e.g., services incurred relating to
  7870   Construction-Related Professional Svcs, Not Capitalized, GENERAL         Architects, engineers.                                                             projects which are not actually undertaken)

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                                                                                              EXPENSE OBJECT CODES

OBJECT OBJECT DESCRIPTION                                                   GSD USE AND NOTES                                                               HARVARD GENERAL ACCOUNTING COMMENTS
 7890 Outplacement Professional Svcs, GENERAL                               Outplacement services
 7910 Info Tech Professional Svcs Consulting, GENERAL                       IT consulting, programming, web design, database development                    Includes programming services as well as advisory services
       Tech Consulting Svcs, INTERTUB^Info Tech Professional Svcs
 7911 Consulting                                                            As needed

                                                                            Modified FY07 - Payments to firms of visiting faculty when compensation
                                                                            does not go through regular payroll but faculty hold nonpaid appointments in
                                                                            PeopleSoft (Firm Agreements). Also called “leased employees.” See object
 7920   Instructional Professional Svcs, GENERAL                            codes 8690-8692 for payments to performers/lecturers.
 7930   Legal Professional Svcs, GENERAL                                    Legal services
                                                                            Curatorial advising. Public relations services. Human resource and
 7940   Mgt Consulting Professional Svcs, GENERAL                           organizational consulting. Management consulting                                Purchases of advisory services from nonuniversity individuals or organizations
                                                                            Case writers and developers, graphic design, writing, editing, reviewing,
                                                                            proofreading, typesetting, indexing, microfilming and copyrighting of theses,
                                                                            publication-related translation and transcription, publication project
 7970   Publication-Related Professional Svcs, GENERAL                      management.                                                                     Includes editorial services, graphical design
                                                                            Academic accreditation services and fees, art class models, banner
                                                                            fabrication and installation, calligraphers, conservation, event security,
                                                                            exhibition construction, installation and removal, HDM magazine distribution
                                                                            (Ingram), honoraria to board members, jurors, search committee members,
                                                                            non-publications-related translation and transcription, researchers on non-
 7980   Other Professional Svcs, GENERAL                                    publication-related work.                                                       Professional svcs not listed above.
 7981   INTERTUB Sales^Other Professional Svcs
 7982   INTRATUB Sales^Other Professional Svcs
                                                                            Bank fees. Credit card processing fees. Prior to FY08 Cybersource/credit
 8040   Bank Fees, GENERAL                                                  card processing fees were charged to 8360.                                      Charged for use of credit cards and for maintenance of bank accounts
 8050   Binding Svcs, GENERAL                                               Book binding. Thesis binding.
                                                                                                                                                            If alcoholic beverages are included in the costs, the amount should be charged to
 8060   Catering Svcs, GENERAL                                                                                                                              Unallowable Expenses


                                                                                                                                                            Includes services for system administration and operation, conversion of data from
                                                                                                                                                            one format or medium to another, and word processing; temporary staff performing
                                                                                                                                                            such functions should be charged to correct categories in Professional or Other
                                                                                                                                                            Services. For FEDERAL SPONSORED FUNDS (100000-199999), only services
 8070   Data Processing, Data Conversion, Word Processing Svcs, GENERAL      ---                                                                            provided by an external (non-Harvard) vendor should be charged here.
 8080   Document Delivery+Inter-Library Loan Svcs, GENERAL                  ILL Fees paid by FLL
        Hardware, Software+Network Fees, Repairs, Maintenance Svcs,                                                                                         Includes licensing fees for hardware and software, maintenance contracts, and
 8090   GENERAL                                                             Network fees, ISP, web hosting, internet access.                                network usage fees
        Hardware^Hardware, Software+Network Fees, Repairs, Maintenance
 8091   Svcs                                                                Computer hardware maintenance contracts

                                                                                                                                                            This must be used for FEDERAL SPONSORED FUNDS (100000-199999) when
 8096   Internal Service^Hardware,Software+Ntwk Fees, Repairs, Maint Svcs   UIS charges. Hosting, database analyst.                                         the service being paid for is received from an internal Harvard provider.
 8130   Library Bibliographic Utilities, Networks+Consortia, GENERAL        HOLLIS library assessment
                                                                                                                                                            Payments for repair and maintenance of equipment (both noncapitalized and
 8140   Noncomputer Equipment Repairs+Maintenance Fees, GENERAL             Maintenance contracts and repairs for copiers, typewriters, other equipment     capitalized equipment); includes maintenance & service contracts
                                                                                                                                                            Purchases of services for storage and protection of records, including archived
                                                                                                                                                            administrative records, electronic records (e.g., storage of off-site backup copies),
 8160   Records Storage+Protection Svcs, GENERAL                            Southboro Depository storage and retrieval                                      and records from library and museum collections
        Record Store + Protect Svcs, INTERTUB^Records Storage+Protection
 8161   Svcs                                                                As needed
                                                                                                                                                            Includes support for student activities and organizations, and meals provided to
 8170   Other Student Related Svcs, GENERAL                                 Grad Student Learning Support                                                   nonstudents in undergraduate House dining halls
 8172   Student Organization Support^Other Student Related Svcs             Student Forum distribution

                                                                            Formal Grant subcontracts - unique subactivity assigned. For Subcontracts       May be used only for sponsored grants and contracts; must be approved by the
 8190   Subcontracted Svcs^Subcontract expenses = < $25,000                 whose cumulative expenses are less than or up to $25,000.00                     Office for Sponsored Research New object code for FY08

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                                                                                               EXPENSE OBJECT CODES

OBJECT OBJECT DESCRIPTION                                                    GSD USE AND NOTES                                                                 HARVARD GENERAL ACCOUNTING COMMENTS
                                                                             Formal Grant subcontracts - unique subactivity assigned for subcontracts          May be used only for sponsored grants and contracts; must be approved by the
 8191   Subcontracted Svcs^Subcontract expenses > $25,000                    whose cumulative expenses have reached $25,000.00                                 Office for Sponsored Research New object code for FY08

 8220   Temporary Agency Personnel Svcs, GENERAL                             Temporary agency payments                                                         Payments made directly to agencies providing temporary personnel services
                                                                                                                                                               Includes rental of uniforms and laundry services; purchased uniforms may also be
 8230   Uniforms+Laundry Svcs, GENERAL                                       ---                                                                               charged to this code
 8231   Laundry Svcs^Uniforms+Laundry Svcs                                   ---
 8240   Use of Hospital Facilities, GENERAL                                  ---                                                                                (normally excluded from overhead)
                                                                             VPN, Videostreaming, Scanning, Scan conversion, Barcode service,
                                                                             Electronic Delivery of Admissions test scores, FAS Media Services, ISBN #s,
 8250   Technical Services, GENERAL                                          Survey Monkey
 8251   Tech Svcs, INTERTUB Sales Of^Technical Services                      ---                                                                         Includes income from use of databases
 8252   Client Contract Svcs, INTERTUB Sales Of^Technical Services           ---
 8253   Miscellaneous Tech Svcs, INTERTUB Sales of^Technical Services        ---
 8254   Tech Svcs, INTRATUB Sales Of^Technical Services                      ---
 8255   Other Tech Svcs, INTRATUB Sales Of^Technical Services                ---
                                                                             Purchase or rental of mailing lists. Contribution by Loeb to non-Harvard
                                                                             organization to share costs of event attended by Loeb Fellows (compare to         Purchases of services not specifically identified elsewhere, including other
 8260   Other Svcs, GENERAL                                                  8454). Bond issuance costs. Crimson Cash fee                                      professional services
 8267   Parking^Other Svcs                                                   Temporary Harvard Univ parking permits for guests and visitors
                                                                             Moving of exhibition materials in and out of storage. Moving of Loeb
                                                                             apartment furniture. Moving of offices and non-employees. [Relocation             Expenses incurred to move offices, laboratories or other university facilities, or for
                                                                             expenses for new employees incurred after job acceptance date is processed        individuals who are not employees; relocation costs incurred by employees for their
 8268   Relocation Expenses^Other Svcs                                       as extra comp]                                                                    households should be reimbursed through extra compensation
 8269   Parking, INTERTUB Sales of^Other Svcs                                ---
 8270   Parking, INTRATUB Sales of^Other Svcs                                ---
 8274   Other Svcs, INTERTUB Sales of^Other Svcs                             As needed
 8275   Other Svcs, INTRATUB Sales of^Other Svcs                             As needed
 8331   UBIT^Taxes                                                           UBIT tax refund received by HDM
 8351   Assessments^In Lieu of Tax Payments                                  PILOT fee (property tax)                                                          Only Central Admin can transact to this object code
                                                                             International travel visa application fees. City of Cambridge entertainment
                                                                             and liquor license fees. SEVIS fee. FAS Athletic Assessment. ATM and GE Note that if these expenses are associated with a capital project they should be
 8360   Fees, Permits+Licenses, GENERAL                                      cash advance fees.                                                          charged to the appropriate asset class
 8400   Tub Ovrhd Chgs for Spon Grts+Cntrct, GENERAL                         Overhead on sponsored grants                                                Includes local overhead allocations from sponsored grants and contracts
                                                                                                                                                               Includes alcoholic beverages, gifts, lobbying costs, memberships in lobbying
                                                                             Alcoholic beverages. flowers, corporate card late fees, library fines, gifts to   organizations, flowers, fines & penalties, fine art, antiques, decorative objects for
                                                                             Harvard and non-Harvard personnel, staff holiday meals, employee social           private offices, charitable contributions, fundraising & commencement expenses
 8450   Expenses Ineligible for Fed Reimbursement, GENERAL                   events.                                                                           incurred…
                                                                             All advertising other than to hire an employee. Includes advertising by OEE,
 8451   Advertising^Expenses Ineligible for Fed Reimbursement                CD, and academic programs.
                                                                             Contribution by Loeb to a non-Harvard organization without direct benefit
 8454   Charitable Contributions^Expenses Ineligible for Fed Reimbursement   received (compare to 8260)
                                                                                                                                                               Includes rental of space, audio-visual equipment, catering, flowers, alcoholic
                                                                                                                                                               beverages, etc.; primarily for development events, but can be used for other
                                                                                                                                                               unallowable events (all development events would be unallowable anyway, so
 8455   Events^Expenses Ineligible for Fed Reimbursement                      ---                                                                              mixing of rentals and f
 8495   Cell Phones, INTERTUB Sales and Rental of                             ---
 8496   Telcom Equipment, INTERTUB Sales and Rental of                        ---
 8497   Pagers, INTERTUB Sales and Rental of                                  ---
                                                                             Monthly telephone bills, phone cards. [Charge phone calls made on business
 8510   Telephone+Telecommunications, GENERAL                                trips to travel 7654 or 7674.]
                                                                                                                                                               Includes basic fees and charges for local calls; rental of telephone equipment
                                                                                                                                                               should be charged to 8513, Telephone
 8511   Local Telephone Usage^Telephone+Telecommunications                   ---                                                                               Lines+Equipment^Telephone+Telecommunications

                                                                                                                                                               Includes long-distance charges; rental of telephone equipment should be charged
 8512   Long Distance Telephone Usage^Telephone+Telecommunications           ---                                                                               to 8513, Telephone Lines+Equipment^Telephone+Telecommunications

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                                                                                                   EXPENSE OBJECT CODES

OBJECT OBJECT DESCRIPTION                                                        GSD USE AND NOTES                                                               HARVARD GENERAL ACCOUNTING COMMENTS

 8513   Telephone Lines+Equipment^Telephone+Telecommunications                                                                                                   basic line fees and equipment charges, separate from local and long-distance calls
 8514   One-Time Telephone Charges^Telephone+Telecommunications                  One-time telephone charges. Repair, installation
                                                                                                                                                                 Includes printing of office stationery and business cards, microreproductions,
 8533   Custom Reproductions, INTERTUB Sales                                     Production of diplomas by HPPS                                                  scanning

                                                                                 Ikon Copier rental. Photocopying at self-service copiers (Kinko's, Gnomon,
                                                                                 Sir Speedy). Include per-page photocopy costs plus sorting, stapling,
                                                                                 assembly for basic copy jobs. Low cost reprints of case studies. Additions to
 8540   Photocopying+Duplicating                                                 Copier Card Accounts. Service Point blueprints. [Charge plotting to 8550]

                                                                                 Publication costs. Include here publishing house fees such as scanning,
                                                                                 author alterations, films and plates, courier. Production of stationery, name   Includes production costs for publications; publication-related services (editing,
 8550   Printing+Publishing, GENERAL                                             tags. Plotting. Subventions to other publishing houses.                         design) should be charged to Professional Services, Publication-Related
                                                                                                                                                             Includes royalties and other license fees paid to use/reproduce copyright or
                                                                                 Copyright clearance for materials for course packets. HDM image use fees to patented works not owned by the university (note that license fees for software
 8570   Royalties+Copyright Fees, GENERAL                                        use photos in the magazine.                                                 should be charged to Supplies & Materials, Computer Software)
                                                                                 [Avoid use of this code for budgeting. Actual expenses must be charged to
 8580   Miscellaneous Expenses, Budget Only                                      the correct object code.]
 8590   Employee Meals+Allowances, GENERAL                                       Supper money                                                                Includes reimbursement of meals for employees required to work overtime
 8620   Training, GENERAL                                                        CTD courses. Harvard Bridge training courses.
                                                                                 Payment of OEE executive education application fees by another tub (Credit
 8621   Training Svcs, INTERTUB^Training                                         GSD 8621; debit other tub 8620)
                                                                                 Executive education programs. Harvard's Leadership Program. Courses
 8630   Professional Development, GENERAL                                        taken by Loeb Fellows
 8631   Conference Fees^Professional Development                                 Conference registration fees

                                                                                                                                                                  To be used when billing sponsored funds or restricted gifts and endowments for
                                                                                 Payment of OEE executive education tuition by another tub (Credit GSD           exec ed/student income fees. 8630 should be used for the charge to the
 8632   INTERTUB Sales^Professional Development                                  8632; debit other tub 8630)                                                     sponsored/donor fund and 8632 should be used for the "income" recovery.
                                                                                                                                                                 Includes help-wanted advertising; advertisement of university programs and
 8661   Recruitment Advertising^Advertising, Eligible for Fed Reimbursement      Advertising for faculty and staff job openings                                  activities should be charged to Unallowable Expenses
                                                                                                                                                                 Includes payments to professional organizations supporting an individual's job
                                                                                                                                                                 responsibilities and institutional memberships in profess...; memberships in civic or
                                                                                                                                                                 community organizations or social or dining clubs must be charged to Unallowable
 8680   Dues+Memberships, GENERAL                                                Dues and membership fees. Accreditation board fees                              Expenses


                                                                                                                                                                 Lecture fees, honoraria and other service payments to nonemployees, whether
                                                                                 Modified FY07 - See "GSD Recommended Object Codes" for full list. AV            individuals or entities, for lectures before audiences or classes or provision of
                                                                                 services, Conference, symposia or panelist speakers, Musicians (including       services connected with a performance, should be charged here EXCEPT for
                                                                                 DJs), Student Advisors Group Sessions (one-on-one advising sessions would       those payments that should be charged to 8692. Massachusetts tax withholding
                                                                                 be object code 7920), Studio Critic (acts as a panelist/reviewer for student    on this object code is fully automated and will begin when aggregate payments by
                                                                                 presentations), Thesis Critic (acts as a panelist/reviewer for student          the University to a particular vendor to object codes 8690 and 8692 during the
                                                                                 presentations), Tour guides, Tutors teaching group tutorials (one-on-one        calendar year exceed $5,000. (See object code 8692 comment for information on
 8690   Lect Perf Automated MA WH - honoraria/svc pmt/fees to vistng lect/perf   tutoring would be object code 7920).                                            exceptions to automatic tax withholding.)




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                                                                                                   EXPENSE OBJECT CODES

OBJECT OBJECT DESCRIPTION                                                         GSD USE AND NOTES                                                              HARVARD GENERAL ACCOUNTING COMMENTS


                                                                                                                                                                 Lecture fees, honoraria and other service payments to nonemployees, whether
                                                                                                                                                                 individuals or entities, for lectures before audiences or classes or provision of
                                                                                                                                                                 services connected with a performance, should be charged here when one of the
                                                                                                                                                                 following exceptions to MA withholding is sought: (i) aggregate payments for all
                                                                                                                                                                 personal services provided in connection with an event are AT MOST $10,000 or
                                                                                                                                                                 (ii) event is held OUTSIDE OF MASSACHUSETTS regardless of event payment
                                                                                                                                                                 total. In addition, departments may choose to charge payments here when a
                                                                                                                                                                 lecturer or performer has applied to the Massachusetts DOR to waive or reduce
                                                                                                                                                                 withholding. Payments charged to this object code will be placed on hold until A/P
                                                                                                                                                                 receives documentation supporting the relevant exception, in accordance with
                                                                                                                                                                 relevant A/P processes. For waiver or reduction of withholding, the payment hold
                                                                                  New FY07 - Performers at an event held outside MA. Total performer event       will be released only after DOR approval is received by the University. To avoid
         Lect Perf Exception MA WH - honoraria/fees to vistng lect/perf (pmt      costs less than $10,000 or paperwork to waive tax submitted by vendor and      unnecessary Massachusetts tax withholding, departments should comply with
  8692   holds)                                                                   approved by State.                                                             relevant A/P processes.
                                                                                  New FY07 - Authors at book signings (unless also paid as speaker),
                                                                                  Honoraria to individuals not presenting/lecturing, attendees at Presidential Ad These payments were previously included in 8690; effective 7/1/06, these charges
  8693   Prizes + Awards to Nonempl, Nonstud                                      Hoc for senior faculty searches.                                                should be recorded to object code 8693.

                                                                                  Postage, postage permits, stamps, express mail (Fed Ex), small package
                                                                                  delivery (UPS), courier charge for package delivery (Brattle Courier, Skycom),
                                                                                  Harvard mail handling (UOS 5284). [Use 8700 for outgoing mail. Code
 8700    Postage, Express Mail+Shipping, GENERAL                                  delivery charges for goods received with the good received]                    Includes express mail services and fees paid to University Mail
 8701    Mailing Svcs^Postage, Express Mail+Shipping                              Payments to mail houses, including mail handling and postage
                                                                                  Payments to freight companies for major shipping and packing (ex: shipment
                                                                                  of exhibition materials). Mailroom payments to Quick International Mail,
 8702    Shipping^Postage, Express Mail+Shipping                                  Global Mail, Deutsche Mail.
                                                                                                                                                                 These codes should only be used for intratub internal billing credits where the
  8726   INTRATUB^Other Miscellaneous Expense                                                                                                                    other department is being charged within the M858 object code range.
                                                                                  Used by Building Services for copier receipts. Used by Computer Resources
                                                                                  for plotting receipts. Used by Loeb for field trip and symposium receipts. Use
                                                                                  for expense reimbursement when not practical to credit individual expense
                                                                                  object codes. Use for income when income object codes cannot be used.
                                                                                  Sales of used computer equipment or other equipment should use object          This code should only be used if a more specific and relevant object code is not
  8880 Expense Credits, Other, GENERAL                                            code 5772.                                                                     available. It should not be used for INTER- or INTRA-tub transfers.
Transfers
  8900 Federal Capital Contributions-Perkins/HPSL/LDS, GENERAL                    Perkins Loan contribution                                                      Only Central Admin can transact to this object code
  8920 Univ Assessments                                                           University Assessment                                                          Only Central Admin can transact to this object code
                                                                                                                                                                Includes internal transfers for subvention/support. Both the credit to the unit
                                                                                  Transfer of funding for a co-sponsored activity (ex: Admissions Office agrees assessing the fees and the charge to the fund assessed must utilize this code (i.e.,
                                                                                  to pay half the costs of an event). Professorship fund allocation for         since debits and credits to this code must net to zero, the balance of this code
 8921    Expense Transfer for Subvention/Support, Internal                        instructional support.                                                        should always be zero.).
                                                                                                                                                                 Includes administrative assessments against various types of Funds. Both the
                                                                                                                                                                 credit to the unit assessing the fees and the charge to the fund assessed must
                                                                                  15.0% Administrative Assessment on Restricted Gift Expenses. OEE core          utilize this code (i.e., since debits and credits to this code must net to zero, the
 8922    Transfer of Admin Fees, Internal, GENERAL                                allocation.                                                                    balance of this code should always be zero.).
                                                                                                                                                                 Includes allocations of faculty start-up and research costs to various types of funds.
                                                                                                                                                                 Both the credit to the unit allocating the costs and the charge to the fund must
                                                                                                                                                                 utilize this code (i.e., since debits and credits to this code must net to zero, the
  8925   Transfer of Faculty Start-up/Research Costs, Internal, GENERAL           GSD Finance Office use only                                                    balance of this code must always be zero.).
                                                                                                                                                                 Includes allocations of departmental administrator and office support costs to
                                                                                                                                                                 various types of funds. Includes administrative costs incurred by one department
                                                                                                                                                                 that is performing administrative services on behalf of another department. Both
                                                                                                                                                                 the credit to the unit allocating the costs and the charge to the fund must utilize this
         Transfer of Departmental Administrator/Office Support Costs, Internal,                                                                                  code (i.e., since debits and credits to this code must net to zero, the balance of this
  8926   GENERAL                                                                  GSD Finance Office use only                                                    code must always be zero.).


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                                                                                              EXPENSE OBJECT CODES

OBJECT OBJECT DESCRIPTION                                                     GSD USE AND NOTES                             HARVARD GENERAL ACCOUNTING COMMENTS

                                                                                                                            Includes allocations of instructional support costs for teaching fellows/assistants to
                                                                                                                            various types of funds. Both the credit to the unit allocating the costs and the
                                                                                                                            charge to the fund must utilize this code (i.e., since debits and credits to this code
 8927   Transfer of Instructional Support Costs, Internal, GENERAL            GSD Finance Office use only                   must net to zero, the balance of this code must always be zero.).
                                                                                                                            Includes allocations of faculty recruitment and relocation costs to various types of
                                                                                                                            funds. Both the credit to the unit allocating the costs and the charge to the fund
                                                                                                                            must utilize this code (i.e., since debits and credits to this code must net to zero,
 8928   Transfer of Faculty Recruitment/Relocation Costs, Internal, GENERAL   GSD Finance Office use only                   the balance of this code must always be zero.).




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