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Balance Sheet - ABLE

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Balance Sheet - ABLE Powered By Docstoc
					                                                                                                                                                                                                                                                                                                                                                                                                                                                Printed 7/17/2011
          Balance Sheet Object Codes


                                                                                                                                                                                                                                                                                                                                                                                                                                         Object      Tub Web
 Tera                                         Giga                                                  Mega                                                     Mega Mega  Super                                                                Super Object                                                                                                                                                         Central   RSO Central Code Feed    Voucher     AR Revenue
Parent   Tera Description    Tera Fr Tera To Parent            Giga Description     Giga Fr Giga To Parent                 Mega Description                   Fr    To  Parent                    Super Description                Super Fr   To    Code                               Object Description                                                   Comments                                   Enabled?   Only?       Only ?      Class      Access?      Allowed?
T001   Assets                G001 G199       G001   Cash+Cash Equivalents           M001    M004   M001      Cash                                           S001  S003 S001    Cash                                                0010     0039   0010     CO^Cash Misc                                                                                                                                  Y         Y           Y           1           N             N
                                                                                                                                                                                                                                                   0011     Cash MC+Visa                                                                                                                                  Y         N           N           0           Y             N
                                                                                                                                                                                                                                                   0012     Cash Lockbox                                                                                                                                  Y         N           N           0           Y             N
                                                                                                                                                                                                                                                   0013     CO^Petty Cash                                                                                                                                 Y         Y           Y           1           N             N
                                                                                                                                                                                                                                                   0014     Cash Misc                                                                                                                                     Y         N           N           0           Y             N
                                                                                                                                                                                                                                                   0015     Cash Receipts to Be Distributed                                                                                                               Y         N           N           0           Y             N
                                                                                                                                                                                                                                                   0016     HPRE^Cash Investments                                                                                                                         Y         N           N           0           Y             N
                                                                                                                                                                                                                                                   0017     HPRE^Cash Restricted Deposits+Escrows                                                                                                         Y         N           N           0           Y             N
                                                                                                                                                                                                                                                   0020     Foreign Cash                                                                                                                                  Y         N           Y           9           Y             N
                                                                                                                                                                                                                                                   0029     CO^S001 Cash F/S Adj                                           Used by Central Fin Admin for Y/E F/S adjustments                              Y         Y           Y           9           N             N
                                                                                                   M004      Cash Equivalents                               S004    S004   S004   Cash Equivalents                                 0040     0049   0040     CO^Cash Equivalents Gen Investments                                                                                                           Y         Y           Y           9           N             N
                                                                                                                                                                                                                                                   0041     CO^Cash Equivalents Spec Investments                                                                                                          Y         Y           Y           9           N             N
                                             G005    Working Capital Investments    M005   M005    M005      Working Capital Investments                    S005    S005   S005   Working Capital Investments                      0050     0059   0050     CO^S005 WC Investments F/S Adj                                 Used by Central Fin Admin for Y/E F/S adjustments                              Y         Y           Y           9           N             N
                                             G006    Receivables                    M006   M039    M006      Receivables, Investments                       S006    S006   S006   Receivables, Investments                         0060     0069   0060     CO^GIA General Suspense                                                                                                                       Y         Y           Y           9           N             N
                                                                                                                                                                                                                                                   0069     CO^S006 Rec Investmts F/S Adj                                  Used by Central Fin Admin for Y/E F/S adjustments                              Y         Y           Y           9           N             N
                                                                                                   M007      Receivables, Students                          S007    S009   S007   Receivables, Students                            0070     0099   0070     CO^Student Receivables                                                                                                                        Y         Y           Y           1           N             N
                                                                                                                                                                                                                                                   0071     A/R Students Other                                                                                                                            Y         N           N           0           Y             N
                                                                                                                                                                                                                                                   0072     CO^A/R Key Education Resources Student Rec                                                                                                    Y         Y           Y           1           N             N
                                                                                                                                                                                                                                                   0089     CO^S007 Rec Students F/S Adj                                   Used by Central Fin Admin for Y/E F/S adjustments                              Y         Y           Y           9           N             N
                                                                                                   M010      Receivables, Federal Government                S010    S011   S010   Receivables, Federal Government                  0100     0119   0100     CO^S010 Rec Fed Govt F/S Adj                                   Used by Central Fin Admin for Y/E F/S adjustments                              Y         Y           Y           9           N             N

                                                                                                                                                                                                                                                                                                                           This is the year-end BALANCE FORWARD object code for Federal Grants
                                                                                                                                                                                                                                                   0101     CO^A/R Federal Grants+Contracts                                & Contracts. Only the monthly sponsored accrual adjustment allocation and      Y         N           N           9            N            N
                                                                                                                                                                                                                                                                                                                           the year-end balance forward adjustment are recorded here.

                                                                                                                                                                                                                                                   0102     CO^Rsrv for Bad Debts Fed Gov Rec                                                                                                             Y          Y          Y           0            N            N

                                                                                                                                                                                                                                                                                                                           This is the year-end BALANCE FORWARD object code for Nonfederal
                                                                                                                                                                                                                                                   0120     CO^A/R Nonfederal Awards                                       Awards. Only the monthly sponsored accrual adjustment allocation and the       Y          Y          Y           9            N            N
                                                                                                                                                                                                                                                                                                                           year-end balance forward adjustment are recorded here.
                                                                                                   M012      Receivables, Nonfederal Awards                 S012    S012   S012   Receivables, Nonfederal Awards                   0120     0129
                                                                                                                                                                                                                                                   0128     CO^Rsrv for Bad Debts Non Federal Awards Rec                                                                                                  Y         Y           Y           0            N            N
                                                                                                                                                                                                                                                   0129     CO^S012 Rec Nonfederal Awards F/S Adj                          Used by Central Fin Admin for Y/E F/S adjustments                              Y         Y           Y           9            N            N
                                                                                                   M013      Receivables, Other                             S013    S036   S013   Receivables, Other                               0130     0369   0130     A/R Accruals                                                                                                                                  Y         N           N           0            Y            N
                                                                                                                                                                                                                                                   0131     CO^General Accounts Receivable                                                                                                                Y         Y           Y           0            N            Y
                                                                                                                                                                                                                                                   0132     CO^General A/R Holding Acct                                                                                                                   Y         Y           Y           1            N            N
                                                                                                                                                                                                                                                   0133     Off Campus Agency Owes FWS                                                                                                                    Y         N           N           0            N            Y
                                                                                                                                                                                                                                                   0134     Off Campus Agency Owes FWS Female Undergrad                    Disabled 6/2001                                                                N         N           N           0            N            Y
                                                                                                                                                                                                                                                   0135     FWS Invoices from Outside Agencies                                                                                                            Y         N           N           0            Y            N
                                                                                                                                                                                                                                                   0136     FWS Invoices from Outside Agencies, Female Undergrad           Disabled 6/2001                                                                N         N           N           0            Y            N
                                                                                                                                                                                                                                                   0137     Govt Owes for FWS Off-Campus Reimbursement                                                                                                    Y         N           N           0            N            N
                                                                                                                                                                                                                                                   0138     Govt Owes for FWS Off-Campus Reimbursement, Female Undergrad   Disabled 6/2001                                                                N         N           N           0            N            N
                                                                                                                                                                                                                                                   0139     Rec FWS On Campus, No Fringe                                                                                                                  Y         N           N           0            N            N
                                                                                                                                                                                                                                                   0140     Rec FWS On Campus Female Undergrad, No Fringe                  Disabled 6/2001                                                                N         N           N           0            N            N
                                                                                                                                                                                                                                                   0141     Rec FWS America Reads, No Fringe                                                                                                              Y         N           N           0            N            N
                                                                                                                                                                                                                                                   0142     Rec FWS America Reads Female Undergrad, No Fringe              Disabled 6/2001                                                                N         N           N           0            N            N
                                                                                                                                                                                                                                                   0143     Rec FWS Comm Svc Agn (90 pct), No Fringe                                                                                                      Y         N           N           0            N            N
                                                                                                                                                                                                                                                   0144     Rec FWS Comm Svc Agn (90 pct) Female Undergrad, No Fringe      Disabled 6/2001                                                                N         N           N           0            N            N
                                                                                                                                                                                                                                                   0145     Rec FWS Comm Svc Agn (75 pct), No Fringe                                                                                                      Y         N           N           0            N            N
                                                                                                                                                                                                                                                   0146     Rec FWS Comm Svc Agn (75 pct) Female Undergrad, No Fringe      Disabled 6/2001                                                                N         N           N           0            N            N
                                                                                                                                                                                                                                                   0147     Rec FWS On Campus, Fringe                                                                                                                     Y         N           N           0            N            N
                                                                                                                                                                                                                                                   0148     Rec FWS On Campus Female Undergrad, Fringe                     Disabled 6/2001                                                                N         N           N           0            N            N
                                                                                                                                                                                                                                                   0149     Rec FWS Profit, Fringe                                                                                                                        Y         N           N           0            N            N
                                                                                                                                                                                                                                                   0150     Rec FWS Profit Female Undergrad, Fringe                        Disabled 6/2001                                                                N         N           N           0            N            N
                                                                                                                                                                                                                                                   0151     Rec FWS Non Profit, Fringe                                                                                                                    Y         N           N           0            N            N
                                                                                                                                                                                                                                                   0152     Rec FWS Non Profit Female Undergrad, Fringe                    Disabled 6/2001                                                                N         N           N           0            N            N
                                                                                                                                                                                                                                                   0153     Rec FWS Comm Svc Agn (75 pct), Fringe                                                                                                         Y         N           N           0            N            N
                                                                                                                                                                                                                                                   0154     Rec FWS Comm Svc Agn (75 pct) Female Undergrad, Fringe         Disabled 6/2001                                                                N         N           N           0            N            N
                                                                                                                                                                                                                                                   0155     Rec FWS Comm Svc Agn (90 pct), Fringe                                                                                                         Y         N           N           0            N            N
                                                                                                                                                                                                                                                   0156     Rec FWS Comm Svc Agn (90 pct) Female Undergrad, Fringe         Disabled 6/2001                                                                N         N           N           0            N            N
                                                                                                                                                                                                                                                   0157     Rec FWS America Reads, Fringe                                                                                                                 Y         N           N           0            N            N
                                                                                                                                                                                                                                                   0158     Rec FWS America Reads Female Undergrad, Fringe                 Disabled 6/2001                                                                N         N           N           0            N            N
                                                                                                                                                                                                                                                   0170     Rec FWS On Campus, Fringe Charge                                                                                                              Y         N           N           0            N            N
                                                                                                                                                                                                                                                   0171     Rec FWS On Campus Female Undergrad, Fringe Charge              Disabled 6/2001                                                                N         N           N           0            N            N
                                                                                                                                                                                                                                                   0200     Misc Accounts Receivable                                                                                                                      Y         N           N           0            Y            N
                                                                                                                                                                                                                                                   0201     CLUB^Accounts Receivable Control                                                                                                              Y         N           N           0            Y            Y
                                                                                                                                                                                                                                                   0202     FAS^ Lib Purchases for the Accounts of Other Depts                                                                                            Y         N           N           0            Y            Y
                                                                                                                                                                                                                                                   0203     HPRE^Interest+Other Receivables                                                                                                               Y         N           N           0            Y            Y
                                                                                                                                                                                                                                                   0204     HPRE^Reimbursements Receivable                                                                                                                Y         N           N           0            Y            Y
                                                                                                                                                                                                                                                   0205     RAD^A/R Government Insured Loan Prog                                                                                                          Y         N           N           0            Y            N
                                                                                                                                                                                                                                                   0206     CO^A/R Fac+Staff Loans Other                                                                                                                  Y         N           N           1            N            N
                                                                                                                                                                                                                                                   0207     CO^Interest Receivable Fac+Staff                                                                                                              Y         Y           Y           1            N            N
                                                                                                                                                                                                                                                                                                                           Used to record receivables including the receivables from MIT for fit-out
                                                                                                                                                                                                                                                   0208     CO^Broad Institute Other A/R                                                                                                                  Y          Y          Y           9            Y            N
                                                                                                                                                                                                                                                                                                                           costs and for capital needs
                                                                                                                                                                                                                                                   0299     CO^S013 Rec Other F/S Adj                                      Used by Central Fin Admin for Y/E F/S adjustments                              Y         Y           Y           9            N            N
                                                                                                   M037      Receivables, Due to/from Core                  S037    S037   S037   Receivables, due to/from CORE                    0370     0379   0370     CO^Due to/from Non-Consolidated Tub                            Disabled 3/2001                                                                N         Y           Y           9            N            N
                                                                                                                                                                                                                                                   0375     CO^Due to/from Consolidated Tub                                                                                                               Y         Y           Y           9            N            N
                                                                                                   M038      Receivables, Reserves for Bad Debts            S038    S039   S038   Receivables, Reserves for bad debts              0380     0399   0380     A/R Students Rsrv for Bad Debts                                                                                                               Y         N           N           0            Y            N
                                                                                                                                                                                                                                                   0381     Rsrv for Bad Debts General A/R                                                                                                                Y         N           N           0            N            N
                                                                                                                                                                                                                                                   0382     Rsrv for Bad Debts Misc A/R                                                                                                                   Y         N           N           0            Y            N
                                                                                                                                                                                                                                                   0379     CO^S037 Rec due to/from CORE F/S Adj                           Used by Central Fin Admin for Y/E F/S adjustments                              Y         Y           Y           9            N            N
                                                                                                                                                                                                                                                   0399     CO^S038 Rec Bad Debt Res F/S Adj                               Used by Central Fin Admin for Y/E F/S adjustments                              Y         Y           Y           9            N            N
                                             G040    Prepayments+Deferred Charges   M040   M084    M040      Inventory                                      S040    S042   S040   Inventory                                        0400     0429   0400     Inventory                                                                                                                                     Y         N           N           0            Y            Y
                                                                                                                                                                                                                                                   0420     Inventory Writeoff Rsrv                                                                                                                       Y         N           N           0            Y            Y
                                                                                                                                                                                                                                                   0429     CO^S040 Inventory F/S Ad                                       Used by Central Fin Admin for Y/E F/S adjustments                              Y         Y           Y           9            N            N
                                                                                                   M043                                                      S043
                                                                                                             PPD, Internal Advances Other than Plant, Equipment     S045   S043   PPD, Internal Advances Other than Plant, Equipment0430    0459   0430     Internal Advance, Other Deferred Charges                                                                                                      Y         N           N           0            Y            N
                                                                                                                                                                                                                                                   0431     Internal Advance WIP, Other Deferred Charges                                                                                                  Y         N           N           0            Y            N
                                                                                                   M046      PPD, Debt Related                              S046    S049   S046   PPD, Debt Related                                0460     0499   0460     CO^Taxable Bonds Unallocated Pymts+Receipts                                                                                                   Y         Y           Y           9            N            N
                                                                                                                                                                                                                                                   0461     CO^Bonds Unallocated Pymts+Receipts                                                                                                           Y         Y           Y           9            N            N
                                                                                                                                                                                                                                                   0462     CO^Bonds Suspense Pymts+Receipts                                                                                                              Y         Y           Y           9            N            N
                                                                                                                                                                                                                                                                                                                           This represents what HU pays to underwriters and is a use of the proceeds
                                                                                                                                                                                                                                                   0463     CO^Underwriters Discount                                                                                                                      Y          Y          Y           9            N            N
                                                                                                                                                                                                                                                                                                                           of bond issuance.
                                                                                                                                                                                                                                                   0464     CO^Amortized OID+Underwriters Discount                                                                                                        Y         Y           Y           9            N            N
                                                                                                                                                                                                                                                   0465     CO^Bond Issuance Fees                                                                                                                         Y         Y           Y           9            N            N
                                                                                                   M050      PPD, Advances                                  S050    S053   S050   PPD, Advances                                    0500     0539   0500     Long Term Operating Advances                                                                                                                  Y         N           N           0            Y            Y




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         Balance Sheet Object Codes


                                                                                                                                                                                                                                                                                                                                                                                                                                            Object      Tub Web
 Tera                                          Giga                                                     Mega                                       Mega   Mega   Super                                                        Super    Object                                                                                                                                                                        Central   RSO Central Code Feed    Voucher     AR Revenue
Parent   Tera Description   Tera Fr Tera To   Parent               Giga Description   Giga Fr Giga To   Parent                  Mega Description    Fr     To    Parent                  Super Description         Super Fr    To      Code                                Object Description                                                             Comments                                        Enabled?   Only?       Only ?      Class      Access?      Allowed?
                                                                                                                                                                                                                                      0501      Short Term Operating Advances                                                                                                                                Y         N           N           0           Y             Y
                                                                                                                                                                                                                                      0502      Travel Advances                                                                                                                                              Y         N           N           0           Y             Y
                                                                                                                                                                                                                                      0503      CO^Short Term Operating Advance Holding Account                                                                                                              Y         Y           Y           1           N             N
                                                                                                                                                                                                                                      0504      CO^Travel Advance Holding Account                                                                                                                            Y         Y           Y           1           N             N
                                                                                                                                                                                                                                      0505      Misc Advances                                                                                                                                                Y         N           N           0           Y             Y
                                                                                                                                                                                                                                      0506      DOAK^Field Trip+Proj Advances                                                                                                                                Y         N           N           0           Y             Y
                                                                                                                                                                                                                                      0507      Other Travel Advances                                                                                                                                        Y         N           N           0           Y             Y
                                                                                                                                                                                                                                      0508      Payroll Advances                                                                                                                                             Y         N           N           0           Y             Y
                                                                                                                                                                                                                                      0509      HBS^Traveler's Check Advance Acct                                                                                                                            Y         N           N           0           Y             Y
                                                                                                                                                                                                                                      0510      Webex Travel Advances                                                                                                                                        Y         N           N           0           Y             N
                                                                                                                                                                                                                                      0511      CO^Webex Travel Advance Holding Account                                                                                                                      Y         Y           Y           1           N             N
                                                                                                                                                                                                                                                                                                                        Used to record advances to employees through Amex that are repaid by
                                                                                                                                                                                                                                      0512      CO^Amex Cash Advances                                                                                                                                        Y          Y          Y           1            N            N
                                                                                                                                                                                                                                                                                                                        Amex at the end of each month
                                                                                                        M054     PPD, Others                       S054   S069   S054     PPD, Others                              0540       0699    0540      Prepaid+Accrued Items                                                                                                                                        Y         N           N           0            Y            Y
                                                                                                                                                                                                                                      0541      Postage Deposits                                                                                                                                             Y         N           N           0            Y            Y
                                                                                                                                                                                                                                      0542      CO^Schol Stipend Prepayments                                                                                                                                 Y         Y           Y           1            N            N
                                                                                                                                                                                                                                      0543      CO^Payroll Salary Prepayments                                                                                                                                Y         Y           Y           1            N            N
                                                                                                                                                                                                                                      0544      CO^Payroll Corp Salary Overpayments                                                                                                                          Y         Y           Y           1            N            N
                                                                                                                                                                                                                                      0545      Deferred Costs, Reunions                                                                                                                                     Y         N           N           0            Y            Y
                                                                                                                                                                                                                                      0546      CADM^Commencement Costs                                                                                                                                      Y         N           N           0            Y            Y
                                                                                                                                                                                                                                      0547      VIT^Dollar Gifts Received in Italy                                                                                                                           Y         N           N           0            Y            N
                                                                                                                                                                                                                                      0548      VIT^Legal Settlement Account                                                                                                                                 Y         N           N           0            Y            N
                                                                                                                                                                                                                                      0549      DINE^Food Svcs Dept Overhead                                                                                                                                 Y         N           N           0            Y            Y
                                                                                                                                                                                                                                      0550      Security Deposits Paid                                                                                                                                       Y         N           N           0            Y            Y
                                                                                                                                                                                                                                      0551      HPRE^GOA Investment in Mission Park Corp                                                                                                                     Y         N           N           0            Y            N
                                                                                                                                                                                                                                      0552      HPRE^Mission Park Mgmt Fee                                                                                                                                   Y         N           N           0            Y            Y
                                                                                                                                                                                                                                      0553      CADM^OFS Sybase Contract Deferred Charges                                                                                                                    Y         N           N           0            Y            N
                                                                                                                                                                                                                                      0554      CADM^OTTL Rsrv for Legal Contingencies                                                                                                                       Y         N           N           0            Y            Y
                                                                                                                                                                                                                                      0555      CADM^OTTL Unallocated Tech Licensing Costs Holding Acct                                                                                                      Y         N           N           0            Y            Y
                                                                                                                                                                                                                                      0556      CO^A/P Ofc Holding                                                                                                                                           Y         Y           Y           1            N            N
                                                                                                                                                                                                                                      0557      CO^Deferred MBTA Pass Subsidy                                                                                                                                Y         Y           Y           1            N            N
                                                                                                                                                                                                                                      0558      CO^Investment in HU Sales Corp                                          Disabled 8/7/06                                                                      N         Y           Y           1            N            N
                                                                                                                                                                                                                                      0559      CO^GOA Investment in CRICO                                                                                                                                   Y         Y           Y           9            N            N
                                                                                                                                                                                                                                      0560      CO^Insurance Dept Holding Account                                                                                                                            Y         Y           Y           1            N            N
                                                                                                                                                                                                                                      0561      CO^Hvd 990T Federal Tax Payments                                                                                                                             Y         Y           Y           9            N            N
                                                                                                                                                                                                                                      0562      CO^Deferred Dev Costs VPA Ofc                                                                                                                                Y         Y           Y           1            N            N
                                                                                                                                                                                                                                      0563      Pilot Payments to Be Distributed                                                                                                                             Y         Y           Y           0            N            N
                                                                                                                                                                                                                                      0564      Deferred Leasing Fees                                                                                                                                        Y         N           N           0            Y            Y
                                                                                                                                                                                                                                                                                                                        Capitalizable costs related to properties not yet acquired (e.g., legal fees,
                                                                                                                                                                                                                                      0565                                                                                                                                                                   Y         N           N           0            Y            Y
                                                                                                                                                                                                                                                Prepaid Acquisition costs                                               inspection fees, architect consulting fees)
                                                                                                                                                                                                                                      0566      CO^Health Insurance Deposits                                            Deposits related to self-insured health plans                                        Y          Y          Y           0            Y            N
                                                                                                                                                                                                                                                                                                                        Includes upfront and arrangement fees paid to banks, legal fees and other
                                                                                                                                                                                                                                                                                                                        out of pocket fees incurred during the set-up of a credit facility that will be      Y          Y          Y           9            N            N
                                                                                                                                                                                                                                      0567      CO^Credit Facility Upfront Fees                                         amortized over the duration of the credit facility.
                                                                                                                                                                                                                                      0599      CO^S054 PPD Other F/S Adj                                               Used by Central Fin Admin for Y/E F/S adjustments                                    Y         Y           Y           9            N            N
                                                                                                        M070     PPD, Contras                      S070   S075   S070     PPD, Contras                             0700       0759    0700      RAD^Tuition Prepayment Option Contra                                                                                                                         Y         N           N           0            Y            Y
                                                                                                                                                                                                                                      0701      RAD^Tuition Prepayment Option Ops                                                                                                                            Y         N           N           0            Y            Y
                                                                                                                                                                                                                                      0702      CO^MCZ Windows Thermal Barriers Montague Fund                                                                                                                Y         Y           Y           9            N            N
                                                                                                                                                                                                                                      0703      CO^MCZ Windows Thermal Barriers Montague Fund Loan Payable                                                                                                   Y         Y           Y           9            N            N
                                                                                                                                                                                                                                      0704      CO^Purchase of Straus Hall Montague Fund                                                                                                                     Y         Y           Y           9            N            N
                                                                                                                                                                                                                                      0705      CO^Purchase of Straus Hall Montague Fund Loan Payable                                                                                                        Y         Y           Y           9            N            N
                                                                                                                                                                                                                                      0706      CO^Travellers Checks Invnt                                                                                                                                   Y         Y           Y           0            N            N
                                                                                                                                                                                                                                      0707      CO^Unissued Travellers Checks                                                                                                                                Y         Y           Y           9            N            N
                                                                                                                                                                                                                                      0708      CO^Boston Bank of Commerce                                                                                                                                   Y         Y           Y           9            N            N
                                                                                                                                                                                                                                      0709      CO^Boston Bank of Commerce Contra                                                                                                                            Y         Y           Y           9            N            N
                                                                                                                                                                                                                                      0710      CO^GOA Investment in 10000 Shares of SEFSEC Stock Pending Liquidation                                                                                        Y         Y           Y           9            N            N
                                                                                                                                                                                                                                      0711      CO^GOA Funds Specially Invested in SEFSEC Stock                                                                                                              Y         Y           Y           9            N            N
                                                                                                        M076     PPD, Zero balance                 S076   S084   S076     PPD, Zero balance                        0760       0849    0760      UIS^Pooled Loan Paydown Holding Account                                                                                                                      Y         N           N           0            Y            Y
                                                                                                                                                                                                                                      0761      FCOL^Jordan Cooperatives Board Fees                                                                                                                          Y         N           N           0            Y            Y
                                                                                                                                                                                                                                      0762      HPRE^Intra Tub Due to/from                                                                                                                                   Y         N           N           0            Y            N
                                                                                                                                                                                                                                      0763      HPRE^Agent Cash to Be Allocated                                                                                                                              Y         N           N           0            Y            Y
                                                                                                                                                                                                                                      0764      HPRE^HRE Inc Cash to Be Allocated                                                                                                                            Y         N           N           0            Y            Y
                                                                                                                                                                                                                                      0765      CO^Interest on Federal Advances OSR                                                                                                                          Y         Y           Y           1            N            N
                                                                                                                                                                                                                                      0766      CO^Crime Insurance Unexpired                                                                                                                                 Y         Y           Y           1            N            N
                                                                                                                                                                                                                                      0767      CO^Change Checks Issued                                                                                                                                      Y         Y           Y           9            N            N
                                                                                                                                                                                                                                      0768      CO^A/R Federal Direct Student Loan Prog                                                                                                                      Y         Y           Y           1            N            N
                                                                                                                                                                                                                                      0769      CO^Student Loans Unapplied Payments, Lockbox/ EFT                                                                                                            Y         Y           Y           1            N            N
                                                                                                                                                                                                                                      0770      CO^Mortgage Payment Fund                                                                                                                                     Y         Y           Y           9            N            N
                                              G085     Notes Receivable               M085   M094       M085     Notes Receivable, Students        S085   S087   S085     Notes Receivable, Students               0850       0879    0850      CO^Notes Receivable Students                                                                                                                                 Y         Y           Y           1            N            N
                                                                                                                                                                                                                                      0851      Rsrv for Bad Debts N/R Student Loans                                                                                                                         Y         N           N           0            Y            N
                                                                                                                                                                                                                                      0852      CO^Student Notes Receivable Contra Acccount                                                                                                                  Y         Y           Y           9            N            N
                                                                                                                                                                                                                                      0869      CO^S085 N/R Students F/S Adj                                            Used by Central Fin Admin for Y/E F/S adjustments                                    Y         Y           Y           9            N            N
                                                                                                        M088     Notes Receivable, Fac+Staff       S088   S090   S088     Notes Receivable, Fac+Staff              0880       0909    0880      CO^Notes Receivable Fac+Staff                                                                                                                                Y         Y           Y           1            N            N
                                                                                                                                                                                                                                      0881      Rsrv for Bad Debts Fac/Staff Loans                                                                                                                           Y         N           N           0            Y            N
                                                                                                                                                                                                                                      0889      CO^S088 N/R Fac + Staff F/S Adj                                         Used by Central Fin Admin for Y/E F/S adjustments                                    Y         Y           Y           9            N            N
                                                                                                        M091     Notes Receivable, Other           S091   S094   S091     Notes Receivable, Other                  0910       0949    0910      Notes Receivable                                                                                                                                             Y         N           N           0            Y            Y
                                                                                                                                                                                                                                      0911      Rsrv for Bad Debts N/R, Other                                                                                                                                Y         N           N           0            N            N
                                              G095     Pledges Receivable             M095   M099       M095     Pledges Receivable, GOA           S095   S095   S095     Pledges Receivable, GOA                  0950       0959    0950      CO^Pledges Receivable GOA GCU                                                                                                                                Y         Y           Y           9            N            N
                                                                                                                                                                                                                                      0951      CO^Pledges Receivable GOA Non-Federal Gifts                                                                                                                  Y         Y           Y           9            N            N
                                                                                                                                                                                                                                      0952      CO^Pledges Receivable GOA FFC                                                                                                                                Y         Y           Y           9            N            N
                                                                                                                                                                                                                                      0953      CO^Pledges Receivable GOA Rsrv for Doubtful Accounts                                                                                                         Y         Y           Y           9            N            N
                                                                                                                                                                                                                                      0954      CO^Pledges Receivable GOA Discount                                                                                                                           Y         Y           Y           9            N            N
                                                                                                        M096     Pledges Receivable, Endowment     S096   S099   S096     Pledges Receivable, Endowment            0960       0999    0960      CO^Pledges Receivable Endow                                                                                                                                  Y         Y           Y           9            N            N
                                                                                                                                                                                                                                      0961      CO^Pledges Receivable Endow Rsrv for Doubtful Accounts                                                                                                       Y         Y           Y           9            N            N
                                                                                                                                                                                                                                      0962      CO^Pledges Receivable Endow Discount                                                                                                                         Y         Y           Y           9            N            N
                                                                                                                                                                                                                                                                                                                        This code is used for equipment that has been paid for, not debt-financed.
                                                                                                                                                                                                                                                                                                                        Entries are made to this code by the Equipment Allocation or by Central
                                                                                                                                                                                                                                      1000      CO^Equip, General, Nonsponsored                                                                                                                              Y          Y          Y           9            N            N
                                                                                                                                                                                                                                                                                                                        when WIP is placed in service. No departmental entries are made to this
                                              G100     Equipment                      M100   M119       M100     Equipment                         S100   S105   S100     General equipment                        1000       1029                                                                                      code.
                                                                                                                                                                                                                                                                                                                        This code is used for equipment that has been paid for, not debt-financed.
                                                                                                                                                                                                                                                                                                                        Entries are made to this code by the Equipment Allocation or by Central
                                                                                                                                                                                                                                      1001      CO^Equip, General, Sponsored                                                                                                                                 Y          Y          Y           9            N            N
                                                                                                                                                                                                                                                                                                                        when WIP is placed in service. No departmental entries are made to this
                                                                                                                                                                                                                                                                                                                        code.




         97cc9a00-4242-43fd-b227-03b06d62a21f.xls                                                                                                                                                            Page 2 Of 87                                                                                                                                                                                                                              Rev. 03/15/2011
                                                                                                                                                                                                                                                                                                                                                                                                        Printed 7/17/2011
         Balance Sheet Object Codes


                                                                                                                                                                                                                                                                                                                                                                                                 Object      Tub Web
 Tera                                          Giga                                         Mega                                      Mega   Mega   Super                                                        Super    Object                                                                                                                                          Central   RSO Central Code Feed    Voucher     AR Revenue
Parent   Tera Description   Tera Fr Tera To   Parent   Giga Description   Giga Fr Giga To   Parent                 Mega Description    Fr     To    Parent                  Super Description         Super Fr    To      Code                             Object Description                                   Comments                                       Enabled?   Only?       Only ?      Class      Access?      Allowed?
                                                                                                                                                                                                                         1002    General Equipment, Non-Consolidating Tubs      Non-consolidated tubs only.                                                       Y         N           N           0           Y             Y
                                                                                                                                                                                                                                                                                This code is used for equipment that has been paid for, not debt-financed.
                                                                                                                                                                                                                                                                                Entries are made to this code by the Equipment Allocation or by Central
                                                                                                                                                                                                                         1003    CO^Equip, Scientific, Nonsponsored                                                                                               Y          Y          Y           9            N            N
                                                                                                                                                                                                                                                                                when WIP is placed in service. No departmental entries are made to this
                                                                                                                                                                                                                                                                                code.
                                                                                                                                                                                                                                                                                This code is used for equipment that has been paid for, not debt-financed.
                                                                                                                                                                                                                                                                                Entries are made to this code by the Equipment Allocation or by Central
                                                                                                                                                                                                                         1004    CO^Equip, Scientific, Sponsored                                                                                                  Y          Y          Y           9            N            N
                                                                                                                                                                                                                                                                                when WIP is placed in service. No departmental entries are made to this
                                                                                                                                                                                                                                                                                code.

                                                                                                                                                                                                                                                                                This code is used for debt-financed equipment. Entries are made to this
                                                                                                                                                                                                                         1020    CO^Equip, Debt-financed, General               code by Central when placing equipment in service. No departmental entries        Y          Y          Y           9            N            N
                                                                                                                                                                                                                                                                                are made to this code. This code requires a Balance Sheet activity.

                                                                                                                                                                                                                                                                                This code is used for debt-financed equipment. Entries are made to this
                                                                                                                                                                                                                         1021    CO^Equip, Debt-financed, Scientific            code by Central when placing equipment in service. No departmental entries        Y          Y          Y           9            N            N
                                                                                                                                                                                                                                                                                are made to this code. This code requires a Balance Sheet activity.

                                                                                                                                                                                                                                                                                This code is used for equipment that has been paid for, not debt-financed.
                                                                                                                                                                                                                                                                                Entries are made to this code by the Equipment Allocation or by Central
                                                                                                                                                                                                                         1030    CO^Equip, Computer, Nonsponsored                                                                                                 Y          Y          Y           9            N            N
                                                                                                                                                                                                                                                                                when WIP is placed in service. No departmental entries are made to this
                                                                                                                                                    S103     Computer Equipment                       1030       1059                                                           code.
                                                                                                                                                                                                                                                                                This code is used for equipment that has been paid for, not debt-financed.
                                                                                                                                                                                                                                                                                Entries are made to this code by the Equipment Allocation or by Central
                                                                                                                                                                                                                         1031    CO^Equip, Computer, Sponsored                                                                                                    Y          Y          Y           9            N            N
                                                                                                                                                                                                                                                                                when WIP is placed in service. No departmental entries are made to this
                                                                                                                                                                                                                                                                                code.
                                                                                                                                                                                                                                                                                This code is used for software that has been paid for, not debt-financed.
                                                                                                                                                                                                                                                                                Entries are made to this code by the Equipment Allocation or by Central
                                                                                                                                                                                                                         1032    CO^Equip, Software, Nonsponsored                                                                                                 Y          Y          Y           9            N            N
                                                                                                                                                                                                                                                                                when WIP is placed in service. No departmental entries are made to this
                                                                                                                                                                                                                                                                                code.
                                                                                                                                                                                                                                                                                This code is used for software that has been paid for, not debt-financed.
                                                                                                                                                                                                                                                                                Entries are made to this code by the Equipment Allocation or by Central
                                                                                                                                                                                                                         1033    CO^Equip, Software, Sponsored                                                                                                    Y          Y          Y           9            N            N
                                                                                                                                                                                                                                                                                when WIP is placed in service. No departmental entries are made to this
                                                                                                                                                                                                                                                                                code.

                                                                                                                                                                                                                                                                                This code is used for debt-financed equipment. Entries are made to this
                                                                                                                                                                                                                         1050    CO^Equip, Debt-financed, Computer              code by Central when placing equipment in service. No departmental entries        Y          Y          Y           9            N            N
                                                                                                                                                                                                                                                                                are made to this code. This code requires a Balance Sheet activity.

                                                                                                                                                                                                                                                                                This code is used for debt-financed software. Entries are made to this code
                                                                                                                                                                                                                         1051    CO^Equip, Debt-financed, Software              by Central when placing software in service. No departmental entries are          Y          Y          Y           9            N            N
                                                                                                                                                                                                                                                                                made to this code. This code requires a Balance Sheet activity.

                                                                                                                                                                                                                                                                                This code is used for F&F that has been paid for, not debt-financed. Entries
                                                                                                                                                                                                                         1060    CO^Equip, Residential F+F, Nonsponsored        are made to this code by the Equipment Allocation or by Central when WIP          Y          Y          Y           9            N            N
                                                                                                                                                                                                                                                                                is placed in service. No departmental entries are made to this code.
                                                                                            M106     Furnishings+Fixtures             S106   S111   S106     Residential Furnishings+Fixtures         1060       1089

                                                                                                                                                                                                                                                                                This code is used for F&F that has been paid for, not debt-financed. Entries
                                                                                                                                                                                                                         1061    CO^Equip, Residential F+F, Sponsored           are made to this code by the Equipment Allocation or by Central when WIP          Y          Y          Y           9            N            N
                                                                                                                                                                                                                                                                                is placed in service. No departmental entries are made to this code.

                                                                                                                                                                                                                                                                                This code is used for debt-financed Residential F+F. Entries are made to
                                                                                                                                                                                                                                                                                this code by Central when placing Residential F+F in service. No
                                                                                                                                                                                                                         1080    CO^Equip, Debt-financed, Residential F+F                                                                                         Y          Y          Y           9            N            N
                                                                                                                                                                                                                                                                                departmental entries are made to this code. This code requires a Balance
                                                                                                                                                                                                                                                                                Sheet activity.

                                                                                                                                                                                                                                                                                This code is used for F&F that has been paid for, not debt-financed. Entries
                                                                                                                                                                                                                         1090    CO^Equip, Ofc F+F, Nonsponsored                are made to this code by the Equipment Allocation or by Central when WIP          Y          Y          Y           9            N            N
                                                                                                                                                                                                                                                                                is placed in service. No departmental entries are made to this code.
                                                                                                                                                    S109     Office Furnishings+Fixtures              1090       1119

                                                                                                                                                                                                                                                                                This code is used for F&F that has been paid for, not debt-financed. Entries
                                                                                                                                                                                                                         1091    CO^Equip, Ofc F+F, Sponsored                   are made to this code by the Equipment Allocation or by Central when WIP          Y          Y          Y           9            N            N
                                                                                                                                                                                                                                                                                is placed in service. No departmental entries are made to this code.

                                                                                                                                                                                                                                                                                This code is used for debt-financed Ofc F+F. Entries are made to this code
                                                                                                                                                                                                                         1100    CO^Equip, Debt-financed, Ofc F+F               by Central when placing Ofc F&F in service. No departmental entries are           Y          Y          Y           9            N            N
                                                                                                                                                                                                                                                                                made to this code. This code requires a Balance Sheet activity.

                                                                                                                                                                                                                                                                                This code is used for vehicles that have been paid for, not debt-financed.
                                                                                                                                                                                                                                                                                Entries are made to this code by the Equipment Allocation or by Central
                                                                                                                                                                                                                         1120    CO^Equip, Vehicle, Nonsponsored                                                                                                  Y          Y          Y           9            N            N
                                                                                                                                                                                                                                                                                when WIP is placed in service. No departmental entries are made to this
                                                                                            M112     Vehicles                         S112   S113   S112     Vehicles                                 1120       1139                                                           code.
                                                                                                                                                                                                                                                                                This code is used for vehicles that have been paid for, not debt-financed.
                                                                                                                                                                                                                                                                                Entries are made to this code by the Equipment Allocation or by Central
                                                                                                                                                                                                                         1121    CO^Equip, Vehicle, Sponsored                                                                                                     Y          Y          Y           9            N            N
                                                                                                                                                                                                                                                                                when WIP is placed in service. No departmental entries are made to this
                                                                                                                                                                                                                                                                                code.

                                                                                                                                                                                                                                                                                This code is used for debt-financed vehicles. Entries are made to this code
                                                                                                                                                                                                                         1130    CO^Equip, Debt-financed, Vehicle               by Central when placing vehicles in service. No departmental entries are          Y          Y          Y           9            N            N
                                                                                                                                                                                                                                                                                made to this code. This code requires a Balance Sheet activity.

                                                                                                                                                                                                                                                                                This code is used for debt-financed Equipment Work In Progress (WIP). It
                                                                                                                                                                                                                                                                                may also be used when a tub purchases equipment that will be immediately
                                                                                                                                                                                                                         1140    Equip, Debt-financed, WIP                      funded from endowment principal. Entries are made to this code by Central         Y         N           N           0            Y            Y
                                                                                                                                                                                                                                                                                when placing equipment WIP in service. This code requires a Balance
                                                                                            M114     Work in Progress                 S114   S116   S114     Work in Progress                         1140       1169                                                           Sheet activity.
                                                                                                                                                                                                                                                                                This is used to by Central to charge interest on Work In Progress (WIP)
                                                                                                                                                                                                                         1142    CO^Equip WIP, Interest Expense                                                                                                   Y          Y          Y           9            N            N
                                                                                                                                                                                                                                                                                balances. This code requires a Balance Sheet activity.

                                                                                                                                                                                                                                                                                This is used by Central to close out Work In Progress (WIP) and place the
                                                                                                                                                                                                                         1143    CO^Equip WIP, Debt-financed, Closed to PIS                                                                                       Y          Y          Y           9            N            N
                                                                                                                                                                                                                                                                                equipment in service. This code requires a Balance Sheet activity.

                                                                                                                                                                                                                                                                                This code is used for Work In Progress (WIP) that has been paid for from
                                                                                                                                                                                                                                                                                nonsponsored funds. Entries are made to this code by the Equipment
                                                                                                                                                                                                                         1150    CO^Equip WIP, Nonsponsored                                                                                                       Y          Y          Y           9            N            N
                                                                                                                                                                                                                                                                                Allocation. No departmental entries are made to this code. This code
                                                                                                                                                                                                                                                                                requires an Income Statement activity.




         97cc9a00-4242-43fd-b227-03b06d62a21f.xls                                                                                                                                               Page 3 Of 87                                                                                                                                                                                                Rev. 03/15/2011
                                                                                                                                                                                                                                                                                                                                                                                                                                                     Printed 7/17/2011
         Balance Sheet Object Codes


                                                                                                                                                                                                                                                                                                                                                                                                                                              Object      Tub Web
 Tera                                          Giga                                                      Mega                                                    Mega    Mega   Super                                                                Super   Object                                                                                                                                                    Central   RSO Central Code Feed    Voucher     AR Revenue
Parent   Tera Description   Tera Fr Tera To   Parent                Giga Description   Giga Fr Giga To   Parent                   Mega Description                Fr      To    Parent                    Super Description               Super Fr    To     Code                                    Object Description                                    Comments                                         Enabled?   Only?       Only ?      Class      Access?      Allowed?
                                                                                                                                                                                                                                                                                                                          This code is used for Work In Progress (WIP) that has been paid for from
                                                                                                                                                                                                                                                                                                                          sponsored funds. Entries are made to this code by the Equipment
                                                                                                                                                                                                                                                             1151     CO^Equip WIP, Sponsored                                                                                                                  Y          Y          Y           9            N            N
                                                                                                                                                                                                                                                                                                                          Allocation. No departmental entries are made to this code. This code
                                                                                                                                                                                                                                                                                                                          requires an Income Statement activity.
                                                                                                                                                                                                                                                                                                                          This is used by Central to close out nonsponsored Work In Progress (WIP)
                                                                                                                                                                                                                                                             1152     CO^Equip WIP, Nonsponsored, Closed to PIS           and place the equipment in service. This code requires an Income                     Y          Y          Y           9            N            N
                                                                                                                                                                                                                                                                                                                          Statement activity.
                                                                                                                                                                                                                                                                                                                          This is used by Central to close out sponsored Work In Progress (WIP) and
                                                                                                                                                                                                                                                             1153     CO^Equip WIP, Sponsored, Closed to PIS              place the equipment in service. This code requires an Income Statement               Y          Y          Y           9            N            N
                                                                                                                                                                                                                                                                                                                          activity.
                                                                                                         M117                                                     S117
                                                                                                                  Equipment, F+F, Vehicles, Accumulated Depreciation     S119   S117     Equipment, F+F, Vehicles, Accumulated Depreciation1170      1199    1170     CO^Equip General, Acc Depr                          This code was used as of 7/2001                                                      Y         Y           Y           9            N            N
                                                                                                                                                                                                                                                             1171     CO^Equip General Sponsored, Acc Depr                This code was used as of 7/2001                                                      Y         Y           Y           9            N            N
                                                                                                                                                                                                                                                             1172     CO^Equip Computer, Acc Depr                         This code was used as of 7/2001                                                      Y         Y           Y           9            N            N
                                                                                                                                                                                                                                                             1173     CO^Equip Computer Sponsored, Acc Depr               This code was used as of 7/2001                                                      Y         Y           Y           9            N            N
                                                                                                                                                                                                                                                             1174     CO^Equip Residential F+F, Acc Depr                  This code was used as of 7/2001                                                      Y         Y           Y           9            N            N
                                                                                                                                                                                                                                                             1175     CO^Equip Residential F+F Sponsored, Acc Depr        This code was used as of 7/2001                                                      Y         Y           Y           9            N            N
                                                                                                                                                                                                                                                             1176     CO^Equip Ofc F+F, Acc Depr                          This code was used as of 7/2001                                                      Y         Y           Y           9            N            N
                                                                                                                                                                                                                                                             1177     CO^Equip Ofc F+F Sponsored, Acc Depr                This code was used as of 7/2001                                                      Y         Y           Y           9            N            N
                                                                                                                                                                                                                                                             1178     CO^Equip Vehicle, Acc Depr                          This code was used as of 7/2001                                                      Y         Y           Y           9            N            N
                                                                                                                                                                                                                                                             1179     CO^Equip Vehicle Sponsored, Acc Depr                This code was used as of 7/2001                                                      Y         Y           Y           9            N            N
                                                                                                                                                                                                                                                             1180     Equipment Acc Depr (Non-Cons Tubs)                                                                                                       Y         N           N           0            Y            N
                                                                                                                                                                                                                                                             1181     CO^Equip, Scientific, Nonsponsored, Acc Depr        This code was used as of 7/2001                                                      Y         Y           N           9            N            N
                                                                                                                                                                                                                                                             1182     CO^Equip, Scientific, Sponsored, Acc Depr           This code was used as of 7/2001                                                      Y         Y           N           9            N            N
                                                                                                                                                                                                                                                             1183     CO^Equip, Software, Nonsponsored, Acc Depr          This code was used as of 7/2001                                                      Y         Y           N           9            N            N
                                                                                                                                                                                                                                                             1184     CO^Equip, Software, Sponsored, Acc Depr             This code was used as of 7/2001                                                      Y         Y           N           9            N            N
                                              G120     Facilities                      M120   M164       M120     Facilites, Placed in Service                   S120    S124   S120     Buildings                                        1200       1219    1200     Facil Bldgs PIS                                                                                                                          Y         N           N           0            Y            N
                                                                                                                                                                                                                                                             1201     RAD^Plant, Land+Bldgs                                                                                                                    Y         N           N           0            Y            N
                                                                                                                                                                                                                                                             1202     Facil Other Buildings PIS                                                                                                                Y         N           N           0            Y            N

                                                                                                                                                                                                                                                                                                                          This code is intended to record statistical units for the number of square feet
                                                                                                                                                                                                                                                             1220     Building Square Footage, Statistical Unit Only                                                                                           Y         N           N           0            N            N
                                                                                                                                                                                                                                                                                                                          in a building root value. It should NEVER receive $ transactions.
                                                                                                                                                                                S122     Buildings, Statistical Units                     1220       1229

                                                                                                                                                                                                                                                                                                                          This code is intended to record statistical units for the number of residential
                                                                                                                                                                                                                                                             1221     Building Residential Units, Statistical Unit Only                                                                                        Y         N           N           0            N            N
                                                                                                                                                                                                                                                                                                                          units in a building root value. It should NEVER receive $ transactions.

                                                                                                                                                                                S123     Land                                             1230       1239    1230     Land Acquisition                                                                                                                         Y         N           N           0            Y            N
                                                                                                                                                                                S124     Capital Leasehold Improvements                   1240       1249    1240     Capital Leasehold Improvements                                                                                                           Y         N           N           0            Y            N
                                                                                                         M125     Construction in Progress                       S125    S162   S125     CIP-Facilities Construction                      1250       1399    1250     CIP, General Construction                                                                                                                Y         N           N           0            Y            Y
                                                                                                                                                                                                                                                             1251     CIP, General Requirements                                                                                                                Y         N           N           0            Y            Y
                                                                                                                                                                                                                                                             1252     CIP, Site Utilities New                                                                                                                  Y         N           N           0            Y            Y
                                                                                                                                                                                                                                                             1253     CIP, Utility Relocation                                                                                                                  Y         N           N           0            Y            Y
                                                                                                                                                                                                                                                             1254     CIP, Demo+Site Prep                                                                                                                      Y         N           N           0            Y            Y
                                                                                                                                                                                                                                                             1255     CIP, Sitework                                                                                                                            Y         N           N           0            Y            Y
                                                                                                                                                                                                                                                             1256     CIP, Landscaping                                                                                                                         Y         N           N           0            Y            Y
                                                                                                                                                                                                                                                             1257     CIP, Concrete                                                                                                                            Y         N           N           0            Y            Y
                                                                                                                                                                                                                                                             1258     CIP, Masonry                                                                                                                             Y         N           N           0            Y            Y
                                                                                                                                                                                                                                                             1259     CIP, Metals                                                                                                                              Y         N           N           0            Y            Y
                                                                                                                                                                                                                                                             1260     CIP, Wood+Plastic                                                                                                                        Y         N           N           0            Y            Y
                                                                                                                                                                                                                                                             1261     CIP, Roofing                                                                                                                             Y         N           N           0            Y            Y
                                                                                                                                                                                                                                                             1262     CIP, Other Thermal/Moisture                                                                                                              Y         N           N           0            Y            Y
                                                                                                                                                                                                                                                             1263     CIP, Door+Windows                                                                                                                        Y         N           N           0            Y            Y
                                                                                                                                                                                                                                                             1264     CIP, Finishes                                                                                                                            Y         N           N           0            Y            Y
                                                                                                                                                                                                                                                             1265     CIP, Specialties                                                                                                                         Y         N           N           0            Y            Y
                                                                                                                                                                                                                                                             1266     CIP, Fixed Equipment                                                                                                                     Y         N           N           0            Y            Y
                                                                                                                                                                                                                                                             1267     CIP, Fixed Furnishings                                                                                                                   Y         N           N           0            Y            Y
                                                                                                                                                                                                                                                             1268     CIP, Special Construction                                                                                                                Y         N           N           0            Y            Y
                                                                                                                                                                                                                                                             1269     CIP, Conveying Systems                                                                                                                   Y         N           N           0            Y            Y
                                                                                                                                                                                                                                                             1270     CIP, Mechanical                                                                                                                          Y         N           N           0            Y            Y
                                                                                                                                                                                                                                                             1271     CIP, HVAC                                                                                                                                Y         N           N           0            Y            Y
                                                                                                                                                                                                                                                             1272     CIP, Plumbing                                                                                                                            Y         N           N           0            Y            Y
                                                                                                                                                                                                                                                             1273     CIP, Electrical                                                                                                                          Y         N           N           0            Y            Y
                                                                                                                                                                                                                                                             1274     CIP, Commissioning                                                                                                                       Y         N           N           0            Y            Y
                                                                                                                                                                                S140     CIP-Land+Buildings                               1400       1409    1400     CIP, Land Improvemnts                                                                                                                    Y         N           N           0            Y            Y
                                                                                                                                                                                                                                                                                                                          These costs will be reclassified to object code 1000 (CO^Equip, General,
                                                                                                                                                                                                                                                             1410     CIP, MFE Noncomputer Equipment                      Nonsponsored) or 1020 (CO^Equip, Debt-financed, General) when the                    Y         N           N           0            Y
                                                                                                                                                                                S141     CIP-Moveable Furnishings+Equipment               1410       1419                                                                 project is complete.                                                                                                                             Y
                                                                                                                                                                                                                                                                                                                          These costs will be reclassified to object code 1003 (CO^Equip, Scientific,
                                                                                                                                                                                                                                                             1411     CIP, MFE Scientific Equipment                       Nonsponsored) or 1021 (CO^Equip, Debt-financed, Scientific) when the                 Y         N           N           0            Y
                                                                                                                                                                                                                                                                                                                          project is complete.                                                                                                                             Y
                                                                                                                                                                                                                                                                                                                          These costs will be reclassified to object code 1030 (CO^Equip, Computer,
                                                                                                                                                                                                                                                             1412     CIP, MFE Computer Equipment                         Nonsponsored) or 1050 (CO^Equip, Debt-financed, Computer) when the                   Y         N           N           0            Y
                                                                                                                                                                                                                                                                                                                          project is complete.                                                                                                                             Y
                                                                                                                                                                                                                                                                                                                          These costs will be reclassified to object code 1032 (CO^Equip, Software,
                                                                                                                                                                                                                                                             1413     CIP, MFE Software Equipment                         Nonsponsored) or 1051 (CO^Equip, Debt-financed, Software) when the                   Y         N           N           0            Y
                                                                                                                                                                                                                                                                                                                          project is complete.                                                                                                                             Y
                                                                                                                                                                                                                                                                                                                          These costs will be reclassified to object code 1120 (CO^Equip, Vehicle,
                                                                                                                                                                                                                                                             1414     CIP, MFE Vehicle Equipment                          Nonsponsored) or 1130 (CO^Equip, Debt-financed, Vehicle) when the                    Y         N           N           0            Y
                                                                                                                                                                                                                                                                                                                          project is complete.                                                                                                                             Y
                                                                                                                                                                                                                                                                                                                          These costs will be reclassified to object code 1060 (CO^Equip, Residential
                                                                                                                                                                                                                                                             1417     CIP, MFE Residential Furn+Fixtures                  F+F, Nonsponsored) or 1080 (CO^Equip, Debt-financed, Residential F+F)                Y         N           N           0            Y
                                                                                                                                                                                                                                                                                                                          when the project is complete.                                                                                                                    Y
                                                                                                                                                                                                                                                                                                                          These costs will be reclassified to object code 1090 (CO^Equip, Ofc F+F,
                                                                                                                                                                                                                                                             1418     CIP, MFE Office Furn+Fixtures                       Nonsponsored) or 1100 (CO^Equip, Debt-financed, Ofc F+F) when the                    Y         N           N           0            Y
                                                                                                                                                                                                                                                                                                                          project is complete.                                                                                                                             Y
                                                                                                                                                                                S142     CIP-Other Costs                                  1420       1588    1420     CIP, AE Architect+Engineering Fees                                                                                                       Y         N           N           0            Y            Y
                                                                                                                                                                                                                                                             1421     CIP, AE Base Fees                                                                                                                        Y         N           N           0            Y            Y
                                                                                                                                                                                                                                                             1422     CIP, AE Additional Svcs                                                                                                                  Y         N           N           0            Y            Y
                                                                                                                                                                                                                                                             1423     CIP, AE Preconstruction Svcs                                                                                                             Y         N           N           0            Y            Y
                                                                                                                                                                                                                                                             1424     CIP, AE Mgmt Consultancy Fees                                                                                                            Y         N           N           0            Y            Y
                                                                                                                                                                                                                                                             1425     CIP, AE Other Fees+Svcs                                                                                                                  Y         N           N           0            Y            Y
                                                                                                                                                                                                                                                             1426     CIP, AE Environmental Consulting Services                                                                                                Y         N           Y           0            Y            Y
                                                                                                                                                                                                                                                             1440     CIP, CAPS Proj Fee                                                                                                                       Y         N           N           0            Y            Y
                                                                                                                                                                                                                                                             1445     CIP, CFS General Fees+Svcs                                                                                                               Y         N           N           0            Y            Y
                                                                                                                                                                                                                                                             1446     CIP, CFS Surveys+Boring                                                                                                                  Y         N           N           0            Y            Y
                                                                                                                                                                                                                                                             1447     CIP, CFS Testing+Inspection                                                                                                              Y         N           N           0            Y            Y



         97cc9a00-4242-43fd-b227-03b06d62a21f.xls                                                                                                                                                                                   Page 4 Of 87                                                                                                                                                                                                         Rev. 03/15/2011
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         Balance Sheet Object Codes


                                                                                                                                                                                                                                                                                                                                                                                                                                              Object      Tub Web
 Tera                                          Giga                                                           Mega                                            Mega   Mega   Super                                                                  Super    Object                                                                                                                                                     Central   RSO Central Code Feed    Voucher     AR Revenue
Parent   Tera Description   Tera Fr Tera To   Parent                Giga Description        Giga Fr Giga To   Parent                  Mega Description         Fr     To    Parent                   Super Description                  Super Fr    To      Code                                  Object Description                                        Comments                                        Enabled?   Only?       Only ?      Class      Access?      Allowed?
                                                                                                                                                                                                                                                           1460      CIP, CIP Salaries Capitalized                                                                                                             Y         N           N           0           Y             Y
                                                                                                                                                                                                                                                           1461      CIP, CIP Benefits Capitalized                                                                                                             Y         N           N           0           Y             Y
                                                                                                                                                                                                                                                           1465      CIP, FF Telecom/Data                                                                                                                      Y         N           N           0           Y             Y
                                                                                                                                                                                                                                                           1466      CIP, FF Fixed Furnishings                            Disabled                                                                             N         N           N           0           Y             Y
                                                                                                                                                                                                                                                           1467      CIP, FF Fixed Equipment                              Disabled                                                                             N         N           N           0           Y             Y
                                                                                                                                                                                                                                                           1475      CIP, FS Programming FSs                              Disabled                                                                             N         N           N           0           Y             Y
                                                                                                                                                                                                                                                           1476      CIP, FS Consultant Acquisition                                                                                                            Y         N           N           0           Y             Y
                                                                                                                                                                                                                                                           1477      CIP, FS UOS FSs                                                                                                                           Y         N           N           0           Y             Y
                                                                                                                                                                                                                                                           1478      CIP, FS UIS FSs                                                                                                                           Y         N           N           0           Y             Y
                                                                                                                                                                                                                                                           1479      CIP, FS HUPD FSs                                                                                                                          Y         N           N           0           Y             Y
                                                                                                                                                                                                                                                           1480      CIP, FS Linkage                                                                                                                           Y         N           N           0           Y             Y
                                                                                                                                                                                                                                                           1481      CIP, FS Univ Svcs                                                                                                                         Y         N           N           0           Y             Y
                                                                                                                                                                                                                                                           1482      CIP, FS Moving+Relocation                            Disabled                                                                             N         N           N           0           Y             Y
                                                                                                                                                                                                                                                           1483      CIP, FS Consulting Legal+Audit                                                                                                            Y         N           N           0           Y             Y
                                                                                                                                                                                                                                                           1484      CIP, FS Misc Svcs                                                                                                                         Y         N           N           0           Y             Y
                                                                                                                                                                                                                                                           1485      CIP, FS Permits+License                                                                                                                   Y         N           N           0           Y             Y
                                                                                                                                                                                                                                                           1486      CIP, FS Insurance Bonds                                                                                                                   Y         N           N           0           Y             Y
                                                                                                                                                                                                                                                           1487      CIP, FS External Legal Fees                                                                                                               Y         N           N           0           Y             Y
                                                                                                                                                                                                                                                           1488      CIP, FS External Audit Fees                                                                                                               Y         N           N           0           Y             Y
                                                                                                                                                                                                                                                           1489      CIP, FS Other External Fss                                                                                                                Y         N           N           0           Y             Y
                                                                                                                                                                                                                                                           1510      CIP, HW Environmental Remediation                                                                                                         Y         N           N           0           Y             Y
                                                                                                                                                                                                                                                           1511      CIP, HW Asbestos                                                                                                                          Y         N           N           0           Y             Y
                                                                                                                                                                                                                                                           1512      CIP, HW Lead                                                                                                                              Y         N           N           0           Y             Y
                                                                                                                                                                                                                                                           1513      CIP, HW Hazardous Waste                                                                                                                   Y         N           N           0           Y             Y
                                                                                                                                                                                                                                                           1520      CIP, IN Items Ineligible for Federal Reimbursments   Disabled                                                                             N         N           N           0           Y             Y
                                                                                                                                                                                                                                                           1521      CIP, IN Dedication Expense                           Disabled                                                                             N         N           N           0           Y             Y
                                                                                                                                                                                                                                                           1522      CIP, IN Other Allowances                             Disabled                                                                             N         N           N           0           Y             Y
                                                                                                                                                                                                                                                           1530      CIP, OT Vacancy Expense                              Disabled                                                                             N         N           N           0           Y             Y
                                                                                                                                                                                                                                                           1531      CIP, OT Rental Loss                                  Disabled                                                                             N         N           N           0           Y             Y
                                                                                                                                                                                                                                                           1532      CIP, OT Contingency, Budget Only                     for budgeting purposes only.                                                         Y         N           N           0           Y             Y
                                                                                                                                                                                                                                                           1545      CIP, PM Hvd                                                                                                                               Y         N           N           0           Y             Y
                                                                                                                                                                                                                                                           1546      CIP, PM Other                                                                                                                             Y         N           N           0           Y             Y
                                                                                                                                                                                                                                                           1555      CIP, Reimbursement Expense A/E                                                                                                            Y         N           N           0           Y             Y
                                                                                                                                                                                                                                                           1556      CIP, Reimbursement Expense HPRE                                                                                                           Y         N           N           0           Y             Y
                                                                                                                                                                                                                                                           1557      CIP, Reimbursement Expense Other                                                                                                          Y         N           N           0           Y             Y
                                                                                                                                                                                                                                                           1570      CIP, UT Chilled Water Fees                                                                                                                Y         N           N           0           Y             Y
                                                                                                                                                                                                                                                           1571      CIP, UT Other Utilities                                                                                                                   Y         N           N           0           Y             Y
                                                                                                                                                                                                                                                           1572      HPRE^CIP, Cap Cost Reallocations                     HPRE only. Transactions must net to zero.                                            Y         N           N           0           N             N
                                                                                                                                                                                                                                                           1573      CIP, Retainage                                                                                                                            Y         N           Y           0           Y             Y
                                                                                                                                                                                                                                                           1588      CO^CIP,Year End Accrual Adjustment                                                                                                        Y         Y           Y           9           N             N
                                                                                                                                                                                                                                                                                                                          To be used to budget total capital project expenditures if no further detail is
                                                                                                                                                                                                                                                           1589      Total Capital Project Expenditure, Budget Only                                                                                            Y         N           N           0           XBO           XBO
                                                                                                                                                                            S158     Total Capital Project Expenditure, Budget Only     1589       1589                                                                   required.
                                                                                                                                                                            S159     CIP-Interest                                       1590       1599    1590      CIP, CIP Interest                                                                                                                         Y         N           N           0            N            N
                                                                                                                                                                            S160     CIP-Reimbursements/Non-Harvard Costs               1600       1619    1600      CIP, Reimbursments / Non-Hvd Costs                                                                                                        Y         N           N           0            Y            Y
                                                                                                                                                                            S162     CIP-Close to Placed in Service                     1620       1629    1620      CO^CIP, Facil CIP Closed to Placed in Svc                                                                                                 Y         Y           Y           9            N            N
                                                                                                                                                                                                                                                           1621      CO^MFE, Facil CIP Closed to Placed in Svc                                                                                                 Y         Y           Y           9            N            N
                                                                                                              M163     Facilities, Accumulated Depreciation   S163   S164   S163     Facilities, Accumulated Depreciation               1630       1649    1630      CO^Facil Bldg Accumulated Depreciation                                                                                                    Y         Y           Y           9            N            N
                                                                                                                                                                                                                                                           1631      RAD^Accumulated Depreciation                         Disabled 7/2001                                                                      N         N           N           0            Y            N
                                                                                                                                                                                                                                                                                                                          This is used to record the net pension retirement assets as required by FAS
                                                                                                                                                                                                                                                           1650      CO^Net Pension Retirement Assets                                                                                                          Y          Y          Y           9            N            N
                                              G165     Net Retirement Assets                M165   M169       M165     Net Retirement Assets                  S165   S169   S165     Net Retirement Assets                              1650       1699                                                                   158
                                              G170     Escrowed Bond Investments            M170   M170       M170     Escrowed Bond Investments              S170   S170   S170     Escrowed Bond Investments                          1700       1709    1700      CO^Escrowed Bond Investments                                                                                                              Y         Y           Y           9            N            N
                                              G171     Interests in Trusts Held by Others   M171   M171       M171     Interests in Trusts Held by Others     S171   S171   S171     Interests in Trusts Held by Others                 1710       1719    1710      CO^Interests in Perpetual Trusts Held by Others                                                                                           Y         Y           Y           9            N            N
                                                                                                                                                                                                                                                           1711      CO^Interests in Outside Trusts Held by Others                                                                                             Y         Y           Y           0            N            N
                                              G172     Long-Term Investments                M172   M199       M172     General Investments                    S172   S179   S172     General Investments, Principal                     1720       1739    1720      CO^GIA Investments Principal                                                                                                              Y         Y           Y           9            N            N
                                                                                                                                                                                                                                                           1721      CO^GIA Investments Principal Mark to Market                                                                                               Y         Y           Y           9            N            N
                                                                                                                                                                                                                                                           1729      CO^S172 GIA Principal F/S Adj                        Used by Central Fin Admin for Y/E F/S adjustments                                    Y         Y           Y           9            N            N
                                                                                                                                                                            S174     General Investments, Other                         1740       1769    1740      CO^GIA Cash                                                                                                                               Y         Y           Y           9            N            N
                                                                                                                                                                                                                                                           1741      CO^GIA A/R                                                                                                                                Y         Y           Y           9            N            N
                                                                                                                                                                                                                                                           1742      CO^GIA A/P                                                                                                                                Y         Y           Y           9            N            N
                                                                                                                                                                                                                                                           1743      CO^GIA Cash Due to/from GOA Special                                                                                                       Y         Y           Y           9            N            N
                                                                                                                                                                                                                                                           1760      RAD^Fiduciary Trust Gifts Pending                    Disabled 7/2001                                                                      N         N           N           0            Y            N
                                                                                                                                                                                                                                                           1761      RAD^Gift Annuity                                     Disabled 7/2001                                                                      N         N           N           0            Y            N
                                                                                                                                                                                                                                                           1762      RAD^Outside Trust                                    Disabled 7/2001                                                                      N         N           N           0            Y            N
                                                                                                                                                                                                                                                           1763      RAD^Pooled Invsts                                    Disabled 7/2001                                                                      N         N           N           0            Y            N
                                                                                                                                                                                                                                                           1764      RAD^Separate Invsts                                  Disabled 7/2001                                                                      N         N           N           0            Y            N
                                                                                                                                                                                                                                                           1765      RAD^General Invst Real Estate                        Disabled 7/2001                                                                      N         N           N           0            Y            N
                                                                                                                                                                                                                                                           1766      RAD^Radcliffe Investments Principal F/S Adj          Disabled 7/2001                                                                      N         N           N           9            Y            N
                                                                                                                                                                                                                                                           1769      CO^S174 GIA Other F/S Adj                            Used by Central Fin Admin for Y/E F/S adjustments                                    Y         Y           Y           9            N            N
                                                                                                                                                                            S177     General Investments, Control Accounts              1770       1799    1770      CO^GIA Units Total                                                                                                                        Y         Y           Y           9            N            N
                                                                                                                                                                                                                                                           1771      CO^GIA Endow Pool Units                                                                                                                   Y         Y           Y           9            N            N
                                                                                                                                                                                                                                                           1772      CO^GIA SIA CGA Pool Units                                                                                                                 Y         Y           Y           9            N            N
                                                                                                                                                                                                                                                           1773      CO^GIA Pension Pool Units                                                                                                                 Y         Y           Y           9            N            N
                                                                                                                                                                                                                                                           1774      CO^GIA GOA Pool Units                                                                                                                     Y         Y           Y           9            N            N
                                                                                                                                                                                                                                                           1775      CO^GIA Armenise Units                                                                                                                     Y         Y           Y           9            N            N
                                                                                                                                                                                                                                                           1776      CO^GIA PRH Units                                                                                                                          Y         Y           Y           9            N            N
                                                                                                                                                                                                                                                           1777      CO^GIA Doyukai Units                                                                                                                      Y         Y           Y           9            N            N
                                                                                                                                                                                                                                                           1778      CO^GIA Yenching Units                                                                                                                     Y         Y           Y           9            N            N
                                                                                                              M180     Special Investments                    S180   S197   S180     Special Investments, Principal                     1800       1819    1800      CO^Spec Invst Securities Principal                                                                                                        Y         Y           Y           9            N            N
                                                                                                                                                                                                                                                           1801      CO^Spec Invst Land+Bldg Principal                                                                                                         Y         Y           Y           9            N            N
                                                                                                                                                                                                                                                           1802      CO^Spec Invst Principal Mark to Market                                                                                                    Y         Y           Y           9            N            N
                                                                                                                                                                            S182     Special Investments, Other                         1820       1849    1820      CO^Spec Invst Cash                                                                                                                        Y         Y           Y           9            N            N
                                                                                                                                                                                                                                                           1821      CO^Spec Invst Securities A/R                                                                                                              Y         Y           Y           9            N            N
                                                                                                                                                                                                                                                           1822      CO^Spec Invst Other A/P                                                                                                                   Y         Y           Y           9            N            N
                                                                                                                                                                                                                                                           1823      CO^Spec Invst Due to/from GOA/Spec                                                                                                        Y         Y           Y           9            N            N
                                                                                                                                                                                                                                                           1824      CO^Spec Invst Suspense                                                                                                                    Y         Y           Y           9            N            N
                                                                                                                                                                                                                                                                                                                          Used by Central Administration to record accrued interest on Special
                                                                                                                                                                                                                                                           1825      CO^Spec Invmt Income Receivable                                                                                                           Y          Y          Y           0            N
                                                                                                                                                                                                                                                                                                                          Investment treasury bonds                                                                                                                        N
                                                                                                                                                                                                                                                           1829      CO^S182 Special Inv Other F/S Adj                    Used by Central Fin Admin for Y/E F/S adjustments                                    Y          Y          Y           9            N            N
                                                                                                                                                                            S185     Special Investments, Control Accounts              1850       1879    1850      CO^Spec Invst Income Apportioned, HMC                                                                                                     Y          Y          Y           9            N            N
                                                                                                                                                                                                                                                           1851      CO^Spec Invst Income Apportioned, Outside Trusts                                                                                          Y          Y          Y           9            N            N
                                                                                                                                                                                                                                                           1852      CO^Spec Invst Income Gains/Losses                                                                                                         Y          Y          Y           9            N            N
                                                                                                                                                                            S188     SIA Special Investments, Principal                 1880       1899    1880      CO^SIA Spec Invsts Principal                                                                                                              Y          Y          Y           9            N            N
                                                                                                                                                                                                                                                           1881      CO^SIA Spec Invsts Principal Mark to Market                                                                                               Y          Y          Y           9            N            N




         97cc9a00-4242-43fd-b227-03b06d62a21f.xls                                                                                                                                                                                 Page 5 Of 87                                                                                                                                                                                                           Rev. 03/15/2011
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            Balance Sheet Object Codes


                                                                                                                                                                                                                                                                                                                                                                                                                                                            Object      Tub Web
 Tera                                             Giga                                                       Mega                                                   Mega   Mega   Super                                                                   Super    Object                                                                                                                                                            Central   RSO Central Code Feed    Voucher     AR Revenue
Parent      Tera Description   Tera Fr Tera To   Parent                 Giga Description   Giga Fr Giga To   Parent                   Mega Description               Fr     To    Parent                   Super Description                   Super Fr    To      Code                                 Object Description                                                Comments                                        Enabled?   Only?       Only ?      Class      Access?      Allowed?
                                                                                                                                                                                                                                                                  1889      CO^S188 SIA Special Inv Principal F/S Ad                       Used by Central Fin Admin for Y/E F/S adjustments                                 Y         Y           Y           9           N             N
                                                                                                                                                                                  S190     SIA Special Investments, Other                      1900       1929    1900      CO^SIA Spec Invsts Cash                                                                                                                          Y         Y           Y           9           N             N
                                                                                                                                                                                                                                                                  1901      CO^SIA Spec Invsts A/R                                                                                                                           Y         Y           Y           9           N             N
                                                                                                                                                                                                                                                                  1902      CO^SIA Spec Invsts A/P                                                                                                                           Y         Y           Y           9           N             N
                                                                                                                                                                                                                                                                  1903      CO^SIA Spec Invsts Interest Purchase                                                                                                             Y         Y           Y           9           N             N
                                                                                                                                                                                                                                                                  1904      CO^SIA Spec Invsts Prepaid Expense                                                                                                               Y         Y           Y           9           N             N
                                                                                                                                                                                                                                                                  1905      CO^SIA Spec Invsts Mass Tax Withheld                                                                                                             Y         Y           Y           9           N             N
                                                                                                                                                                                                                                                                  1906      CO^SIA Spec Invsts Income Receivable                                                                                                             Y         Y           Y           9           N             N
                                                                                                                                                                                                                                                                  1907      CO^SIA Spec Invsts Suspense                                                                                                                      Y         Y           Y           9           N             N
                                                                                                                                                                                                                                                                  1908      CO^SIA Spec Invsts Other                                                                                                                         Y         Y           Y           9           N             N
                                                                                                                                                                                  S193     GOA Special Investments, Principal                  1930       1949    1930      CO^GOA Spec Invst Principal                                                                                                                      Y         Y           Y           9           N             N
                                                                                                                                                                                                                                                                  1931      CO^GOA Spec Invst Principal Mark to Market                                                                                                       Y         Y           Y           9           N             N
                                                                                                                                                                                                                                                                  1939      CO^S193 GOA Spec Inv Principal F/S Adj                         Used by Central Fin Admin for Y/E F/S adjustments                                 Y         Y           Y           9           N             N
                                                                                                                                                                                  S195     GOA Special Investments, Other                      1950       1969    1950      CO^GOA Spec Invst Cash                                                                                                                           Y         Y           Y           9           N             N
                                                                                                                                                                                                                                                                  1951      CO^GOA Spec Invst A/R                                                                                                                            Y         Y           Y           9           N             N
                                                                                                                                                                                                                                                                  1952      CO^GOA Spec Invst A/P                                                                                                                            Y         Y           Y           9           N             N
                                                                                                                                                                                                                                                                  1953      CO^GOA Spec Invst Due to/from General                                                                                                            Y         Y           Y           9           N             N
                                                                                                                                                                                                                                                                  1954      CO^GOA Spec Invst Due to/from Special                                                                                                            Y         Y           Y           9           N             N
                                                                                                                                                                                                                                                                  1959      CO^GOA Spec Other Receivables
                                                                                                                                                                                                                                                                                                                                           This is used by Debt Management to track the outstanding balance of GOA
                                                                                                                                                                                                                                                                  1970      CO^GOA Bond Proceeds Investments                                                                                                                 Y          Y          Y           9            N            N
                                                                                                                                                                                  S197     GOA Other Investments                               1970       1979                                                                             Bond Proceeds investments.
                                                                                                                                                                                                                                                                  1971      Other GOA Investments                                                                                                                            Y         N           Y           9            Y            Y
                                                                                                                                                                                                                                                                  1975      CO^Market Value of Swaps                                       Must equal balance in fund 726107.                                                Y         Y           Y           9            N            N
                                                                                                                                                                                                                                                                  1979      CO^S197 GOA Other Inv F/S Adj                                  Used by Central Fin Admin for Y/E F/S adjustments                                 Y         Y           Y           9            N            N
                                                                                                             M198     Investments Held for Benefit of Others        S198   S198   S198     Investments Held for Benefit of Others              1980       1989    1980      CO^Invsts Held for Benefit of Others                                                                                                             Y         Y           Y           9            N            N
                                                                                                             M199     Long Term Investments Allocation              S199   S199   S199     Long Term Investments Allocation                    1990       1999    1990      CO^GIA Long Term Invst Allocation                                                                                                                Y         Y           Y           9            N            N
                                                                                                                                                                                                                                                                  1991      CO^Special Invst Long Term Invsts Allocation                                                                                                     Y         Y           Y           9            N            N
                                                                                                                                                                                                                                                                  1992      CO^End Funds for Other Purposes Long Term Invsts Allocation                                                                                      Y         Y           Y           9            N            N
                                                                                                                                                                                                                                                                  1993      CO^Gifts for Capital Non-unitized Long Term Invst Allocation                                                                                     Y         Y           Y           9            N            N
T200     Liabilities           G200    G369      G200     Accounts Payable                 M200   M229       M200     A/P, General Investment Income, Net Payable   S200   S202   S200     A/P, General Investment Income, Net Payable         2000       2029    2000      CO^A/P General Invst Income, Net Payable                                                                                                         Y         Y           Y           9            N            N
                                                                                                             M203     A/P, Cash accounts                            S203   S206   S203     A/P, Cash accounts                                  2030       2069    2030      CO^A/P Cash Payables                                                                                                                             Y         Y           Y           1            N            N
                                                                                                                                                                                                                                                                  2031      A/P Cash Payroll                                                                                                                                 Y         N           N           0            Y            N
                                                                                                                                                                                                                                                                  2032      CO^A/P Cash Control                                                                                                                              Y         Y           Y           1            N            N
                                                                                                                                                                                                                                                                  2033      A/P Cash Depository                                                                                                                              Y         N           N           0            Y            N
                                                                                                                                                                                                                                                                  2034      Undistributed Credit Card Income                                                                                                                 Y         N           N           0            Y            N
                                                                                                                                                                                                                                                                  2035      CO^A/P Cash Misc                                                                                                                                 Y         Y           Y           1            N            N
                                                                                                                                                                                                                                                                                                                                           Currently limited to the following tubs in pilot Bottomline program: CCOR,
                                                                                                                                                                                                                                                                  2036      A/P Cash Payables, Local Units                                                                                                                   Y         N           N           0            Y
                                                                                                                                                                                                                                                                                                                                           UIS, UHS, FDEA                                                                                                                                N
                                                                                                                                                                                                                                                                  2049      CO^S203 A/P Cash Accts F/S Adj                                 Used by Central Fin Admin for Y/E F/S adjustments                                 Y         Y           Y           9            N            N
                                                                                                             M207     A/P, Payroll Withholdings                     S207   S213   S207     A/P, Payroll Withholdings                           2070       2139    2070      CO^Tax Ofc Holding Account                                                                                                                       Y         Y           Y           1            N            N
                                                                                                                                                                                                                                                                  2071      CO^Payroll Deductions Holding Account                                                                                                            Y         Y           Y           1            N            N
                                                                                                                                                                                                                                                                  2072      Payroll Tax Federal Payments+Deductions                                                                                                          Y         Y           Y           0            N            N
                                                                                                                                                                                                                                                                  2073      Payroll Tax State Payments+Deductions                                                                                                            Y         Y           Y           0            N            N
                                                                                                                                                                                                                                                                  2074      Payroll Tax Employee FICA                                                                                                                        Y         Y           Y           0            N            N
                                                                                                                                                                                                                                                                  2075      Payroll Tax Employee FICA HI                                                                                                                     Y         Y           Y           0            N            N
                                                                                                                                                                                                                                                                  2076      CO^Payroll Tax Other Alien Tax W/H                                                                                                               Y         Y           Y           1            N            N
                                                                                                                                                                                                                                                                  2077      CO^Payroll Tax A/P Backup Tax W/H                                                                                                                Y         Y           Y           1            N            N
                                                                                                                                                                                                                                                                  2078      Payroll Tax - Trustees                                                                                                                           Y         N           Y           0            N            N
                                                                                                                                                                                                                                                                  2079      CO^Payroll Tax Prior Year Tax Adjustments                                                                                                        Y         Y           Y           1            N            N
                                                                                                                                                                                                                                                                  2080      Payroll Deductions Other                                                                                                                         Y         N           N           0            N            N
                                                                                                                                                                                                                                                                  2081      CO^Payroll Deductions Credit Union                                                                                                               Y         Y           Y           1            N            N
                                                                                                                                                                                                                                                                  2082      CO^Payroll Deductions Wage Assignments                                                                                                           Y         Y           Y           1            N            N
                                                                                                                                                                                                                                                                  2083      CO^Payroll Deductions Union Dues                                                                                                                 Y         Y           Y           1            N            N
                                                                                                                                                                                                                                                                  2084      CO^Payroll Deductions Savings Bond                                                                                                               Y         Y           Y           1            N            N
                                                                                                                                                                                                                                                                  2085      CO^Payroll Deductions Voluntary Ins Prog                                                                                                         Y         Y           Y           1            N            N
                                                                                                                                                                                                                                                                  2086      CO^Payroll Deductions Mass Health Insurance                                                                                                      Y         Y           Y           1            N            N
                                                                                                                                                                                                                                                                  2099      CO^S207 A/P P/R Withholding F/S Adj                            Used by Central Fin Admin for Y/E F/S adjustments                                 Y         Y           Y           9            N            N
                                                                                                                                                                                                                                                                  2135      CO^Rsrv for Hourly Benefit Program                             Disabled 2/2008                                                                   N         Y           Y           1            N            N
                                                                                                             M214     A/P, Pensions                                 S214   S218   S214     A/P, Pensions                                       2140       2189    2140      CO^TDA, Active Staff, Exempt                                                                                                                     Y         Y           Y           1            N            N
                                                                                                                                                                                                                                                                  2141      CO^TDA, Active Staff, Non-Exempt                                                                                                                 Y         Y           Y           1            N            N
                                                                                                                                                                                                                                                                  2142      CO^TDA, Active Staff, Hourly                                                                                                                     Y         Y           Y           1            N            N
                                                                                                                                                                                                                                                                  2143      CO^TDA, Active Staff, Payclass 6150                                                                                                              Y         Y           Y           1            N            N
                                                                                                                                                                                                                                                                  2144      CO^TDA, Active Fac                                                                                                                               Y         Y           Y           1            N            N
                                                                                                                                                                                                                                                                  2145      CO^TDA, Active Staff, HBSPC                                                                                                                      Y         Y           Y           1            N            N
                                                                                                                                                                                                                                                                  2146      CO^TDA, Active Staff, NY Press                                                                                                                   Y         Y           Y           1            N            N
                                                                                                                                                                                                                                                                  2147      CO^TDA, Active Staff, KSG Washington                                                                                                             Y         Y           Y           1            N            N
                                                                                                                                                                                                                                                                  2148      CO^TDA, Active Staff, Physics Maryland                                                                                                           Y         Y           Y           1            N            N
                                                                                                                                                                                                                                                                  2149      CO^Pension Holding Account                                                                                                                       Y         Y           Y           1            N            N
                                                                                                                                                                                                                                                                  2150      CO^HMT Federal Tax 990T Liability                                                                                                                Y         Y           Y           1            N            N
                                                                                                                                                                                                                                                                  2151      CO^TDA, Active Temporary                                                                                                                         Y         Y           Y           1            N            N
                                                                                                                                                                                                                                                                                                                                           Used to record TDA contributions from employees and subsequent TDA
                                                                                                                                                                                                                                                                  2152      CO^TDA Revolving Account                                                                                                                         Y          Y          Y           1            N            N
                                                                                                                                                                                                                                                                                                                                           vendor payments under PS HR system
                                                                                                                                                                                                                                                                                                                                           Used to record 457 plan contributions from employees and subsequent
                                                                                                                                                                                                                                                                  2153      CO^457 Revolving Account                                                                                                                         Y          Y          Y           1            N            N
                                                                                                                                                                                                                                                                                                                                           vendor payments under PS HR system
                                                                                                                                                                                                                                                                  2169      CO^S214 A/P Pensions F/S Adj                                   Used by Central Fin Admin for Y/E F/S adjustments                                 Y         Y           Y           9            N            N
                                                                                                             M219     A/P, Others                                   S219   S229   S219     A/P, Others                                         2190       2299    2190      A/P                                                                                                                                              Y         N           N           0            Y            N
                                                                                                                                                                                                                                                                  2191      A/P Closing Accruals                                                                                                                             Y         N           Y           0            N            N
                                                                                                                                                                                                                                                                  2192      CO^GOA Spec Investment Suspense                                                                                                                  Y         Y           Y           9            N            N
                                                                                                                                                                                                                                                                  2193      DOAK^DC Sales Tax                                                                                                                                Y         N           N           0            Y            Y
                                                                                                                                                                                                                                                                  2194      Reserve for Encumbrances                                                                                                                         Y         N           N           0            N            N
                                                                                                                                                                                                                                                                                                                                           Used to record payables including the NPF shortfall and the liability to the
                                                                                                                                                                                                                                                                  2195      CO^Broad Institute Other A/P                                                                                                                     Y          Y          Y           9            N            Y
                                                                                                                                                                                                                                                                                                                                           hospitals for fit-out costs
                                                                                                                                                                                                                                                                  2200      CO^A/P Invoices                                                                                                                                  Y          Y          Y           9            N            N
                                                                                                                                                                                                                                                                  2249      CO^S219 A/P Other F/S Adj                                      Used by Central Fin Admin for Y/E F/S adjustments                                 Y          Y          Y           9            N            N
                                                 G230     Deposits+Other Liabilities       M230   M298       M230     DOL, Benefits+Deferred Compensation           S230   S247   S230     DOL, Fringe Benefits                                2300       2419    2300      CO^Rsrv for 1965 Disability Plan                                                                                                                 Y          Y          Y           9            N            N
                                                                                                                                                                                                                                                                  2301      CO^Rsrv for 1973 Disability Plan                                                                                                                 Y          Y          Y           9            N            N
                                                                                                                                                                                                                                                                  2302      CO^Rsrv for Contributry Grp Life Insur, Active Ees                                                                                               Y          Y          Y           9            N            N
                                                                                                                                                                                                                                                                  2303      CO^Rsrv for Delta Dental for Retirees                                                                                                            Y          Y          Y           9            N            N
                                                                                                                                                                                                                                                                  2304      CO^Rsrv for Hourly Severance                                   Disabled 7/2001                                                                   N          Y          Y           9            N            N
                                                                                                                                                                                                                                                                  2305      CO^Rsrv for Hourly Child Care Flwsp                                                                                                              Y          Y          Y           9            N            N
                                                                                                                                                                                                                                                                  2306      CO^Rsrv for HUCTW Child Care Flwsp                                                                                                               Y          Y          Y           9            N            N
                                                                                                                                                                                                                                                                  2307      CO^Rsrv for APSF Child Care Flwsp                                                                                                                Y          Y          Y           9            N            N
                                                                                                                                                                                                                                                                  2308      CO^Rsrv for HUCTW Education Flwshp                                                                                                               Y          Y          Y           9            N            N




            97cc9a00-4242-43fd-b227-03b06d62a21f.xls                                                                                                                                                                                     Page 6 Of 87                                                                                                                                                                                                                  Rev. 03/15/2011
                                                                                                                                                                                                                                                                                                                                                                                                                                  Printed 7/17/2011
         Balance Sheet Object Codes


                                                                                                                                                                                                                                                                                                                                                                                                                           Object      Tub Web
 Tera                                          Giga                                         Mega                                                Mega   Mega   Super                                                                Super    Object                                                                                                                                                  Central   RSO Central Code Feed    Voucher     AR Revenue
Parent   Tera Description   Tera Fr Tera To   Parent   Giga Description   Giga Fr Giga To   Parent                   Mega Description            Fr     To    Parent                   Super Description                Super Fr    To      Code                               Object Description                                            Comments                                    Enabled?   Only?       Only ?      Class      Access?      Allowed?
                                                                                                                                                                                                                                           2309      CO^Rsrv for Work/Family Special Initiatives                                                                                            Y         Y           Y           9           N             N
                                                                                                                                                                                                                                           2310      CO^Rsrv for Child Care and Education                                                                                                   Y         Y           Y           9           N             N
                                                                                                                                                                                                                                           2311      CO^Rsrv for APSF Child Care Flwsp, Post Docs                                                                                           Y         Y           Y           9           N             N
                                                                                                                                                                                                                                           2312      CO^Rsrv for APSF Child Care Flwsp, Faculty                                                                                             Y         Y           Y           9           Y             N
                                                                                                                                                                                                                                                                                                              The fringe will be funding certain programs such as Joint Training & New
                                                                                                                                                                                                                                           2313      CO^Rsrv for HUCTW Programs                               Work Systems and Work Security, with any funds not used in the current        Y          Y          Y           0            N            N
                                                                                                                                                                                                                                                                                                              year made available for use in future years.
                                                                                                                                                                                                                                           2314      CO^Rsrv for 2007 Disability Plan                                                                                                       Y         Y           Y           9            N            N
                                                                                                                                                                                                                                           2315      CO^Rsrv for Hourly Benefit Prog                                                                                                        Y         Y           Y           1            N            N
                                                                                                                                                                                                                                           2316      CO^Rsrv for Faculty Ladder Access Prgm Childcare Flwsp                                                                                 Y         Y           Y           9            N            N
                                                                                                                                                                                                                                           2330      CO^COBRA Health Insurance Collections                                                                                                  Y         Y           Y           9            N            N
                                                                                                                                                                                                                                           2331      CO^Long Term Health Care Prog JH                                                                                                       Y         Y           Y           9            N            N
                                                                                                                                                                                                                                           2332      CO^FSA Prog Dependent Care Deductions                                                                                                  Y         Y           Y           9            N            N
                                                                                                                                                                                                                                           2333      CO^FSA Prog Health Care Deductions                                                                                                     Y         Y           Y           9            N            N
                                                                                                                                                                                                                                           2334      CO^FSA Prog Payments                                                                                                                   Y         Y           Y           9            N            N
                                                                                                                                                                                                                                           2335      CO^Rsrv for LTD Health + Welfare Premiums                                                                                              Y         Y           Y           9            N            N
                                                                                                                                                                                                                                           2340      CO^Vision Plan - EE Voluntary Coverage                                                                                                 Y         Y           Y           9            N            N
                                                                                                                                                                                                                                           2360      CO^Health Co-Payment Assistance Prog                                                                                                   Y         Y           Y           9            N            N
                                                                                                                                                                                                                                           2370      UHS^Student Dental Plan Rsrv                                                                                                           Y         N           N           0            Y            Y
                                                                                                                                                                                                                                           2371      UHS^Student Health Insurance Prog                                                                                                      Y         N           N           0            Y            Y
                                                                                                                                                                                                                                           2372      UHS^Student Special Referrals                                                                                                          Y         N           N           0            Y            Y
                                                                                                                                                                                                                                           2373      CO^Crosby Direct Bill Collections                                                                                                      Y         Y           Y           9            N            Y
                                                                                                                                                                                                                                           2374      CO^Rsrv for Exempt Educ Asst Flwsp                                                                                                     Y         Y           Y           9            N            N
                                                                                                                                                                                                                                           2375      UHS^Student Prescription Program                                                                                                       Y         N           N           0            Y            N
                                                                                                                                                                                                                                           2376      CO^Rsrv for Crosby Direct Bill LTD Premium Collections                                                                                 Y         Y           Y           9            N            N
                                                                                                                                                              S242     DOL, Pension+Deferred Compensation               2420       2479    2423      CO^Deferred Comp Plan, BG1                                                                                                             Y         Y           Y           1            N            N
                                                                                                                                                                                                                                           2424      CO^Deferred Comp Plan, HS1                                                                                                             Y         Y           Y           1            N            N
                                                                                                                                                                                                                                           2425      CO^Deferred Comp Plan, HR1                                                                                                             Y         Y           Y           1            N            N
                                                                                                                                                                                                                                           2426      CO^Deferred Comp Plan, VP1                                                                                                             Y         Y           Y           1            N            N
                                                                                                                                                                                                                                           2440      CO^HMC Deferred Comp Plan Obligation                                                                                                   Y         Y           Y           9            N            N
                                                                                                                                                                                                                                           2441      CO^HMC Investment Managers Bonus Appreciation Accrual                                                                                  Y         Y           Y           9            N            N
                                                                                                                                                                                                                                           2442      CO^Liabilities for Special Early Retirements                                                                                           Y         Y           Y           1            N            N
                                                                                            M248     DOL, Deposits                              S248   S259   S248     DOL, Deposits                                    2480       2599    2480      Misc Deposits                                                                                                                          Y         N           N           0            Y            Y
                                                                                                                                                                                                                                           2481      Security Deposits                                                                                                                      Y         N           N           0            Y            Y
                                                                                                                                                                                                                                           2482      Advance Deposits for Functions                                                                                                         Y         N           N           0            Y            Y
                                                                                                                                                                                                                                           2483      Student Association Deposits                                                                                                           Y         N           N           0            Y            Y
                                                                                                                                                                                                                                           2484      GSD^Network Card Deposits                                                                                                              Y         N           N           0            Y            Y
                                                                                                                                                                                                                                           2485      HPRE^Deposits+Refunds                                                                                                                  Y         N           N           0            Y            Y
                                                                                                                                                                                                                                           2486      HPRE^Restricted Escrows+Deposits                                                                                                       Y         N           N           0            Y            Y
                                                                                                                                                                                                                                           2487      HPRE^Funded Marketing Rsrv                                                                                                             Y         N           N           0            Y            Y
                                                                                                                                                                                                                                           2488      HPRE^Funded Refurbishment Rsrv                                                                                                         Y         N           N           0            Y            Y
                                                                                                                                                                                                                                           2489      HPRE^Funded Replacement Rsrv                                                                                                           Y         N           N           0            Y            Y
                                                                                                                                                                                                                                           2490      Escrow, 103 Walker St                                                                                                                  Y         N           N           0            Y            Y
                                                                                                                                                                                                                                           2549      CO^S248 DOL Deposits F/S Adj                             Used by Central Fin Admin for Y/E F/S adjustments                             Y         Y           Y           9            N            N
                                                                                            M260     DOL, Deferred Revenue                      S260   S266   S260     DOL, Deferred Revenue                            2600       2669    2600      Deferred Revenue Closing Accruals                                                                                                      Y         N           N           0            Y            N
                                                                                                                                                                                                                                           2601      CO^Deferred Tuition Payment, Tuition Prepayment Option                                                                                 Y         Y           Y           1            N            N
                                                                                                                                                                                                                                           2602      Deferred Tuition Revenue                                                                                                               Y         N           N           0            Y            Y
                                                                                                                                                                                                                                           2603      CO^Deferred Revenue, Students                                                                                                          Y         Y           Y           1            N            N
                                                                                                                                                                                                                                           2604      Admission Deposits                                                                                                                     Y         N           N           0            Y            Y
                                                                                                                                                                                                                                           2605      Deferred Board+Lodging Revenue                                                                                                         Y         N           N           0            Y            Y
                                                                                                                                                                                                                                           2606      Deferred Revenue                                                                                                                       Y         N           N           0            Y            Y
                                                                                                                                                                                                                                           2607      Deferred Rent                                                                                                                          Y         N           N           0            Y            Y
                                                                                                                                                                                                                                           2608      Deferred Subscription Revenue                                                                                                          Y         N           N           0            Y            Y
                                                                                                                                                                                                                                           2609      DINE^Unredeemed Coupon Income                                                                                                          Y         N           N           0            Y            Y
                                                                                                                                                                                                                                           2610      DINE^Student Gift Certificates                                                                                                         Y         N           N           0            Y            Y
                                                                                                                                                                                                                                           2611      UOS^Prepaid Parking Ofc Parking Fees                                                                                                   Y         N           N           0            Y            Y
                                                                                                                                                                                                                                           2612      Prepaid Exec Ed Prog Fees                                                                                                              Y         N           N           0            Y            Y
                                                                                                                                                                                                                                           2613      Deferred Ticket Sales Revenue                                                                                                          Y         N           N           0            Y            Y
                                                                                                                                                                                                                                           2649      CO^S260 DOL Deferred Rev F/S Adj                         Used by Central Fin Admin for Y/E F/S adjustments                             Y         Y           Y           9            N            N
                                                                                            M267     DOL, Reserves for Contingent Liabilities   S267   S269   S267     DOL, Reserves for Contingent Liabilities         2670       2699    2670      Rsrvs for Contingent Liabilities                                                                                                       Y         N           N           0            Y            N
                                                                                                                                                                                                                                           2671      CO^Controller's General Rsrv                                                                                                           Y         Y           Y           9            N            N
                                                                                            M270     DOL, Debt related                          S270   S274   S270     DOL, Debt related                                2700       2749    2700      CO^Provision for Debt Retirement                                                                                                       Y         Y           Y           9            N            N
                                                                                                                                                                                                                                           2701      CO^Interest Accrual on Bonds                                                                                                           Y         Y           Y           9            N            N
                                                                                            M275     DOL, Others                                S275   S289   S275     DOL, Others                                      2750       2899    2750      Accrued Expenses                                                                                                                       Y         N           N           0            Y            Y
                                                                                                                                                                                                                                           2751      Misc Deposits+Other Liabilities                                                                                                        Y         N           N           0            Y            Y
                                                                                                                                                                                                                                           2752      A/P Federal Grants+Contracts                                                                                                           Y         N           N           0            Y            N
                                                                                                                                                                                                                                           2753      A/P Nonfederal Exchange Accts                                                                                                          Y         N           N           0            Y            N
                                                                                                                                                                                                                                           2754      CO^LIF FBO Obligation under CRTs                                                                                                       N         Y           Y           9            N            N
                                                                                                                                                                                                                                           2755      Meal Tax W/H                                                                                                                           Y         N           N           0            Y            Y
                                                                                                                                                                                                                                           2756      CO^Escheatment Prior Year Suspense                                                                                                     Y         Y           Y           9            N            N
                                                                                                                                                                                                                                           2757      CO^Escheatment Current Year Suspense                                                                                                   Y         Y           Y           9            N            N
                                                                                                                                                                                                                                           2758      CO^Escheatment Master Trust Suspense                                                                                                   Y         Y           Y           9            N            N
                                                                                                                                                                                                                                           2759      CO^A/P on MBTA Pass Sales                                                                                                              Y         Y           Y           1            N            N
                                                                                                                                                                                                                                           2761      CO^A/P Recap O/S Claims Recovered                                                                                                      Y         Y           Y           1            N            N
                                                                                                                                                                                                                                           2762      CO^RSO Gifts in Process of Correction                                                                                                  Y         Y           N           1            N            N
                                                                                                                                                                                                                                           2763      CO^Auto Insurance+Registration Charges                                                                                                 Y         Y           Y           1            N            N
                                                                                                                                                                                                                                           2764      CO^OFS General Holding Account                                                                                                         Y         Y           Y           9            N            N
                                                                                                                                                                                                                                           2765      CO^Student Loans, Rejected Transactions                                                                                                Y         Y           Y           1            N            N
                                                                                                                                                                                                                                           2766      DOAK^Unidentified Check Account                                                                                                        Y         N           N           0            Y            Y
                                                                                                                                                                                                                                           2767      DINE^Dept Copies                                                                                                                       Y         N           N           0            Y            Y
                                                                                                                                                                                                                                           2768      DINE^Crimson Cash Holding Account                                                                                                      Y         N           N           0            Y            Y
                                                                                                                                                                                                                                           2769      CLUB^Employees Holiday Fund                                                                                                            Y         N           N           0            Y            Y
                                                                                                                                                                                                                                           2770      HMS^Parking Garage/Parking Solutions Liability                                                                                         Y         N           N           0            Y            Y
                                                                                                                                                                                                                                           2771      HPRE^Accrued Real Estate Taxes                                                                                                         Y         N           N           0            Y            Y
                                                                                                                                                                                                                                           2772      Gift Certificates+Merch Credits                                                                                                        Y         N           N           0            Y            Y
                                                                                                                                                                                                                                           2773      CADM^N/P Ofs Sybase Contract                                                                                                           Y         N           N           0            Y            N
                                                                                                                                                                                                                                           2774      CADM^VPGCPA Federal Relations Science Initiatives                                                                                      Y         N           N           0            Y            Y
                                                                                                                                                                                                                                           2775      CADM^Consortium on Investor's Responsibilities                                                                                         Y         N           N           0            Y            Y

                                                                                                                                                                                                                                                                                                              To be used by OSR to deposit income relating to sponsored research
                                                                                                                                                                                                                                           2776      OSR Funds in Process                                                                                                                   Y         N           N           0            N            N
                                                                                                                                                                                                                                                                                                              awards which require additional information and/or problem solving.

                                                                                                                                                                                                                                           2777      INV^Pledges Payable                                                                                                                    Y         N           N           9            N            N
                                                                                                                                                                                                                                           2778      INV^Doyukai Fund Due from Harvard                                                                                                      Y         N           N           9            N            N




         97cc9a00-4242-43fd-b227-03b06d62a21f.xls                                                                                                                                                                 Page 7 Of 87                                                                                                                                                                                                        Rev. 03/15/2011
                                                                                                                                                                                                                                                                                                                                                                                                                                                        Printed 7/17/2011
         Balance Sheet Object Codes


                                                                                                                                                                                                                                                                                                                                                                                                                                                 Object      Tub Web
 Tera                                          Giga                                                       Mega                                        Mega   Mega   Super                                                         Super    Object                                                                                                                                                                         Central   RSO Central Code Feed    Voucher     AR Revenue
Parent   Tera Description   Tera Fr Tera To   Parent                 Giga Description   Giga Fr Giga To   Parent                   Mega Description    Fr     To    Parent                   Super Description         Super Fr    To      Code                              Object Description                                                               Comments                                         Enabled?   Only?       Only ?      Class      Access?      Allowed?
                                                                                                                                                                                                                                          2779    INV^Doyukai, GIA Undistr Apprec Alloc                                                                                                                           Y         N           N           9           N             N
                                                                                                                                                                                                                                          2780    CO^General AR open items                                                                                                                                        Y         Y           Y           9           N             N
                                                                                                                                                                                                                                          2781    CO^RSO Gifts for Current Use Feed Defaults                                                                                                                      Y         Y           N           9           N             N
                                                                                                                                                                                                                                                                                                                             Used to record the market value adjustment for the University's donor
                                                                                                                                                                                                                                          2782    CO^Liability for Donor Advised Funds                                       advised funds. Gain or loss is charged to 9756. By tub, must equal balance           Y          Y          N           9            N            N
                                                                                                                                                                                                                                                                                                                             in fund 623598.
                                                                                                                                                                                                                                          2783    CO^Sales Tax Liability                                                     Used to post the tax due from taxable sales across the University                    Y          Y          Y           9            N            N
                                                                                                                                                                                                                                                                                                                             This will be used to record the liability for outstanding insurance claims
                                                                                                                                                                                                                                                                                                                             (ones that are estimable and probable). The relevant insurance operating
                                                                                                                                                                                                                                          2784    CO^Insurance Reserves                                                                                                                                           Y          Y          Y           9            N            N
                                                                                                                                                                                                                                                                                                                             fund will be used with this code to distinguish the components of the
                                                                                                                                                                                                                                                                                                                             balance.

                                                                                                                                                                                                                                                                                                                             Used to record the agency activity related to Broad (i.e., gifts received where
                                                                                                                                                                                                                                          2785    CO^Gifts due to MIT for Broad Institute                                                                                                                         Y          Y          Y           9            N            N
                                                                                                                                                                                                                                                                                                                             Harvard has no variance power and must transmit the gift to MIT)

                                                                                                                                                                                                                                                                                                                             Used to post the tax due on telecommunications services across the
                                                                                                                                                                                                                                          2786    CO^Services Tax Liability                                                                                                                                       Y          Y          Y           9            N            N
                                                                                                                                                                                                                                                                                                                             University
                                                                                                                                                                                                                                                                                                                             Used to record the outstanding liability for exempt employee vacation
                                                                                                                                                                                                                                          2787    CO^Liability for exempt employees vacation accrual                         balances. Used to record the outstanding liability for employee vacation             Y          Y          Y           0            N            N
                                                                                                                                                                                                                                                                                                                             balances
                                                                                                                                                                                                                                                                                                                             Used to record the outstanding liability for non-exempt employee vacation
                                                                                                                                                                                                                                          2788    CO^Liability for non-exempt employees vacation accrual                                                                                                          Y          Y          Y           0            N            N
                                                                                                                                                                                                                                                                                                                             balances
                                                                                                                                                                                                                                                                                                                             Used to record the outstanding liability for hourly employee vacation
                                                                                                                                                                                                                                          2789    CO^Liability for hourly employees vacation accrual                                                                                                              Y          Y          Y           0            N            N
                                                                                                                                                                                                                                                                                                                             balances
                                                                                                                                                                                                                                                                                                                             Used to record the outstanding liability for exempt employee vacation
                                                                                                                                                                                                                                          2790    CO^ACVL liability for exempt employees vacation accrual post 6/30/07                                                                                            Y          Y          Y           0            N            N
                                                                                                                                                                                                                                                                                                                             balances for accruals post 6/30//07
                                                                                                                                                                                                                                                                                                                             Used to record the outstanding liability for non-exempt employee vacation
                                                                                                                                                                                                                                          2791    CO^SCVL liability for non-exempt employees vacation accrual post 6/30/07                                                                                        Y          Y          Y           0            N            N
                                                                                                                                                                                                                                                                                                                             balances for accruals post 6/30//07
                                                                                                                                                                                                                                                                                                                             This is used to record the liability for FIN 47 asset retirement obligation
                                                                                                                                                                                                                                          2792    CO^Asset Retirement Obligation Liability                                                                                                                        Y          Y          Y           0            N            N
                                                                                                                                                                                                                                                                                                                             liabilities.
                                                                                                                                                                                                                                          2793    CO^Capital Lease Equipment Liability                                       To be used to record equipment obtained under a capital lease                        Y         Y           Y           9            N            N
                                                                                                                                                                                                                                          2794    CO^Capital Lease Building Liability                                        To be used to record buildings obtained under a capital lease                        Y         Y           Y           9            N            N
                                                                                                                                                                                                                                          2849    CO^S275 DOL Other F/S Adj                                                  Used by Central Fin Admin for Y/E F/S adjustments                                    Y         Y           Y           9            N            N
                                                                                                          M290     DOL, Zero Balance                  S290   S298   S290     DOL, Zero Balance                         2900       2989    2900    CO^1995 Active Staff DC Plan, Exempt                                                                                                                            Y         Y           Y           9            N            N
                                                                                                                                                                                                                                          2901    CO^1995 Active Staff DC Plan, Non-Exempt                                                                                                                        Y         Y           Y           9            N            N
                                                                                                                                                                                                                                          2902    CO^1995 Disabled Staff DC Plan, Exempt                                                                                                                          Y         Y           Y           9            N            N
                                                                                                                                                                                                                                          2903    CO^1995 Disabled Staff DC Plan, Non-Exempt                                                                                                                      Y         Y           Y           9            N            N
                                                                                                                                                                                                                                          2904    CO^1995 Active Hourly DC Plan                                                                                                                                   Y         Y           Y           9            N            N
                                                                                                                                                                                                                                          2905    CO^1995 Disabled Hourly DC Plan                                                                                                                                 Y         Y           Y           9            N            N
                                                                                                                                                                                                                                          2906    CO^Active 1950 Pension Plan (Option B)                                                                                                                          Y         Y           Y           9            N            N
                                                                                                                                                                                                                                          2907    CO^Active 1970 Pension Plan (Option R)                                                                                                                          Y         Y           Y           9            N            N
                                                                                                                                                                                                                                          2908    CO^Active 1973 Pension Plan (Option F)                                                                                                                          Y         Y           Y           9            N            N
                                                                                                                                                                                                                                          2909    CO^Disabled 1950 Pension Plan (Option B)                                                                                                                        Y         Y           Y           9            N            N
                                                                                                                                                                                                                                          2910    CO^Disabled 1970 Pension Plan (Option R)                                                                                                                        Y         Y           Y           9            N            N
                                                                                                                                                                                                                                          2911    CO^Disabled 1973 Pension Plan (Option F)                                                                                                                        Y         Y           Y           9            N            N
                                                                                                                                                                                                                                          2912    CO^Church Retirement Plan                                                                                                                                       Y         Y           Y           9            N            N
                                                                                                                                                                                                                                          2913    HIID^Overseas Employees                                                                                                                                         Y         N           N           0            Y            Y
                                                                                                                                                                                                                                          2940    HUP^HU Press of New York P/R Suspense Account                                                                                                                   Y         N           N           0            Y            Y
                                                                                                                                                                                                                                          2941    DINE^Accrued Board Income                                                                                                                                       Y         N           N           0            Y            Y
                                                                                                                                                                                                                                          2942    KSG^DC Payroll Suspense Account                                                                                                                                 Y         N           N           0            Y            Y
                                                                                                                                                                                                                                          2943    FCOR^Physics Payroll Suspense Account Maryland                                                                                                                  Y         N           N           0            Y            Y
                                                                                                                                                                                                                                          2944    HMS^Payments to Mass General Hosp                                                                                                                               Y         N           N           0            Y            Y
                                                                                                                                                                                                                                          2945    HPRE^Property Receipts to Be Distributed                                                                                                                        Y         N           N           0            Y            Y
                                                                                                                                                                                                                                          2946    HPRE^P/R Rent Deductions to Be Allocated                                                                                                                        Y         N           N           0            Y            Y
                                                                                                                                                                                                                                          2947    HPRE^Termbill Payments to Be Allocated                                                                                                                          Y         N           N           0            Y            Y
                                                                                                                                                                                                                                          2948    CO^Travel Vendors Rebate Clearing Account                                  disabled 4/7/2005                                                                    N         Y           Y           1            N            N
                                                                                                                                                                                                                                          2949    CO^Hvd Cooperative Soc Dividends                                                                                                                                Y         Y           Y           9            N            N
                                                                                                                                                                                                                                          2950    CO^RSO Noncash Gifts Suspense                                                                                                                                   Y         Y           Y           1            N            N
                                                                                                                                                                                                                                          2951    CO^Student Loans Unapplied Payments, in House                                                                                                                   Y         Y           Y           1            N            N
                                                                                                                                                                                                                                          2952    CO^Student Loan Overpayments                                                                                                                                    Y         Y           Y           1            N            N
                                                                                                                                                                                                                                          2953    CO^Nellie Mae Loans to Be Distributed                                                                                                                           Y         Y           Y           1            N            N
                                                                                                                                                                                                                                          2954    CO^MEFA Loan Proceeds to Be Distributed                                                                                                                         Y         Y           Y           9            N            N
                                                                                                                                                                                                                                          2955    CADM^UDO California Payroll Suspense Account                                                                                                                    Y         N           N           0            Y            Y
                                                                                                                                                                                                                                                                                                                             Used to record failed lines from the PS payroll deductions process for
                                                                                                                                                                                                                                          2956    CO^PS Payroll deductions default                                           employee deductions & tax witholdings and employer benefit & tax                     Y          Y          Y           1            N
                                                                                                                                                                                                                                                                                                                             contributions                                                                                                                                    N
                                              G299     Liabilities under SIAs           M299   M299       M299     Liabilities under SIAs             S299   S299   S299     Liabilities under SIAs                    2990       2999    2990    CO^SIA Discounted Value Liability                                                                                                                               Y          Y          Y           9            N            N
                                                                                                                                                                                                                                          2991    CO^SIA FBO Obligation under CRTs                                                                                                                                Y          Y          Y           9            N            N

                                                                                                                                                                                                                                                                                                                             Used to book internal Central bank loan pool loans to tubs for placed in
                                                                                                                                                                                                                                          3000    CO^Pooled Loans, PIS Facil                                                 service facilities. This object code should net to zero in the University            Y          Y          Y           9            N            N
                                                                                                                                                                                                                                                                                                                             consolidated reports. Interest on these loans is charged to 7401.
                                              G300     GOA+Pooled Loans                 M300   M319       M300     GOA+Pooled Loans                   S300   S319   S300     GOA+Pooled Loans, PIS, Facilities         3000       3029

                                                                                                                                                                                                                                                                                                                             Used to book internal Central bank GOA loans to tubs for placed in service
                                                                                                                                                                                                                                          3001    CO^GOA Loans, PIS Facil                                                    facilities. This object code should net to zero in the University consolidated       Y          Y          Y           9            N            N
                                                                                                                                                                                                                                                                                                                             reports. Interest on these loans is charged to 7381.

                                                                                                                                                                                                                                                                                                                             Used to book internal Central bank loan pool loans to tubs for placed in
                                                                                                                                                                                                                                          3030    CO^Pooled Loans, PIS Equipment                                             service equipment. This object code should net to zero in the University             Y          Y          Y           9            N            N
                                                                                                                                                                                                                                                                                                                             consolidated reports. Interest on these loans is charged to 7403.
                                                                                                                                                                    S303     GOA+Pooled Loans, PIS, Equipment          3030       3059

                                                                                                                                                                                                                                                                                                                             Used to book internal Central bank GOA loans to tubs for placed in service
                                                                                                                                                                                                                                          3031    CO^GOA Loans, PIS Equipment                                                equipment. This object code should net to zero in the University                     Y          Y          Y           9            N            N
                                                                                                                                                                                                                                                                                                                             consolidated reports. Interest on these loans is charged to 7383.

                                                                                                                                                                                                                                                                                                                             Used to book internal Central bank loan pool loans to tubs for placed in
                                                                                                                                                                                                                                                                                                                             service items other than plant & equipment. This code is rarely used. This
                                                                                                                                                                                                                                          3060    CO^Pooled Loans, PIS, Other                                                                                                                                     Y          Y          Y           9            N            N
                                                                                                                                                                                                                                                                                                                             object code should net to zero in the University consolidated reports. Interest
                                                                                                                                                                    S306     GOA+Pooled Loans, PIS, Other              3060       3089                                                                                       on these loans is charged to 7405.
                                                                                                                                                                                                                                                                                                                             Used to book internal Central bank GOA loans to tubs for placed in service
                                                                                                                                                                                                                                                                                                                             items other than plant & equipment. This code is rarely used. This object
                                                                                                                                                                                                                                          3061    CO^GOA Loans, PIS, Other                                                                                                                                        Y          Y          Y           9            N            N
                                                                                                                                                                                                                                                                                                                             code should net to zero in the University consolidated reports. Interest on
                                                                                                                                                                                                                                                                                                                             these loans is charged to 7385.




         97cc9a00-4242-43fd-b227-03b06d62a21f.xls                                                                                                                                                                Page 8 Of 87                                                                                                                                                                                                                               Rev. 03/15/2011
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         Balance Sheet Object Codes


                                                                                                                                                                                                                                                                                                                                                                                                                                                                Object      Tub Web
 Tera                                          Giga                                                       Mega                                             Mega   Mega   Super                                                                 Super   Object                                                                                                                                                                            Central   RSO Central Code Feed    Voucher     AR Revenue
Parent   Tera Description   Tera Fr Tera To   Parent                Giga Description    Giga Fr Giga To   Parent                  Mega Description          Fr     To    Parent                  Super Description                  Super Fr    To     Code                                  Object Description                                                              Comments                                         Enabled?   Only?       Only ?      Class      Access?      Allowed?


                                                                                                                                                                                                                                                                                                                                           When a tub holds debt on a building that is partially supported by another
                                                                                                                                                                                                                                                                                                                                           tub, this object code is used to properly state the amount of debt held by
                                                                                                                                                                                                                                                       3062     CO^INTERTUB debt obligation, PIS, Other                                    each tub. The full amount of plant debt is recorded in the owning tub in the          Y          Y          Y           0            N            N
                                                                                                                                                                                                                                                                                                                                           plant debt object code. This code is used to debit the owning tub and credit
                                                                                                                                                                                                                                                                                                                                           the second tub for the amount of debt assumed by the second tub.


                                                                                                                                                                                                                                                        3063    CO^Green Campus INTERTUB loans                                             Used to record Green Campus intertub loans. UOS will debit this code in               Y         N           Y           0            N            N
                                                                                                                                                                                                                                                                                                                                           UOS for the loan, with an offsetting credit to this code in the tub assuming
                                                                                                                                                                                                                                                                                                                                           the debt. This code should net to zero at the consolidated, University level.




                                                                                                                                                                                                                                                        3064    CO^INTERTUB debt, MELO                                                     Used to record Central Bank loans to tubs for Mortgage and Educational                Y          Y          Y           0            N            N
                                                                                                                                                                                                                                                                                                                                           loans. MELO will credit this code in the tubs for the amount of the loan (the
                                                                                                                                                                                                                                                                                                                                           difference between the tub's outstanding MELO notes receivable and their
                                                                                                                                                                                                                                                                                                                                           funding of these receivables), with an offsetting debit to the Central Bank.
                                                                                                                                                                                                                                                                                                                                           This code should net to zero at the consolidated, University level.




                                                                                                                                                                                                                                                                                                                                           Used to book internal Central bank loan pool loans to tubs for Construction
                                                                                                                                                                                                                                                       3090     CO^Pooled Loans, CIP Facil                                                 in Progress. This object code should net to zero in the University                    Y          Y          Y           9            N            N
                                                                                                                                                                                                                                                                                                                                           consolidated reports. Interest on these loans is charged to 7400.
                                                                                                                                                                         S309     GOA+Pooled Loans, CIP, Facilities                 3090       3119

                                                                                                                                                                                                                                                                                                                                           Used to book internal Central bank GOA loans to tubs for Construction in
                                                                                                                                                                                                                                                       3091     CO^GOA Loans, CIP Facil                                                    Progress. This object code should net to zero in the University consolidated          Y          Y          Y           9            N            N
                                                                                                                                                                                                                                                                                                                                           reports. Interest on these loans is charged to 7380.

                                                                                                                                                                                                                                                                                                                                           Used to book internal Central bank loan pool loans to tubs for equipment
                                                                                                                                                                                                                                                       3120     CO^Pooled Loans, WIP Equipment                                             Work in Process. This object code should net to zero in the University                Y          Y          Y           9            N            N
                                                                                                                                                                                                                                                                                                                                           consolidated reports. Interest on these loans is charged to 7402.
                                                                                                                                                                         S312     GOA+Pooled Loans, WIP, Equipment                  3120       3149

                                                                                                                                                                                                                                                                                                                                           Used to book internal Central bank GOA loans to tubs for equipment Work
                                                                                                                                                                                                                                                       3121     CO^GOA Loans, WIP Equipment                                                in Process. This object code should net to zero in the University                     Y          Y          Y           9            N            N
                                                                                                                                                                                                                                                                                                                                           consolidated reports. Interest on these loans is charged to 7382.

                                                                                                                                                                                                                                                                                                                                           Used to book internal Central bank loan pool loans to tubs for Work in
                                                                                                                                                                                                                                                                                                                                           Process for other than plant & equipment. This code is rarely used. This
                                                                                                                                                                                                                                                       3150     CO^Pooled Loans, WIP Other                                                                                                                                       Y          Y          Y           9            N            N
                                                                                                                                                                                                                                                                                                                                           object code should net to zero in the University consolidated reports. Interest
                                                                                                                                                                         S315     GOA+Pooled Loans, WIP, Other                      3150       3199                                                                                        on these loans is charged to 7404.
                                                                                                                                                                                                                                                                                                                                           Used to book internal Central bank GOA loans to tubs for Work in Process
                                                                                                                                                                                                                                                                                                                                           for other than plant & equipment. This code is rarely used. This object code
                                                                                                                                                                                                                                                       3151     CO^GOA Loans, WIP Other                                                                                                                                          Y          Y          Y           9            N            N
                                                                                                                                                                                                                                                                                                                                           should net to zero in the University consolidated reports. Interest on these
                                                                                                                                                                                                                                                                                                                                           loans is charged to 7384.
                                                                                                                                                                                                                                                                                                                                           Used to record the University's external debt for Commercial Paper. Interest
                                                                                                                                                                                                                                                       3200     CO^Bonds+Notes Payable, Commercial Paper                                                                                                                         Y          Y          Y           9            N            N
                                              G320     Bonds+Notes Payable              M320   M331       M320     Bonds+Notes Payable                     S320   S331   S320     Bonds+Notes Payable, CP                           3200       3219                                                                                        on these loans is charged to 7620.
                                                                                                                                                                                                                                                                                                                                           Used to record the University's external short-term debt. Interest on these
                                                                                                                                                                                                                                                       3220     CO^Bonds+Notes Payable, Short Term                                                                                                                               Y          Y          Y           9            N            N
                                                                                                                                                                         S322     Bonds+Notes Payable, ST                           3220       3239                                                                                        loans is charged to 7370.
                                                                                                                                                                                                                                                                                                                                           Used to record the University's external long-term debt. Interest on these
                                                                                                                                                                                                                                                       3240     CO^Bonds+Notes Payable, Long Term                                                                                                                                Y          Y          Y           9            N            N
                                                                                                                                                                         S324     Bonds+Notes Payable, LT                           3240       3249                                                                                        loans is charged to 7370.
                                                                                                                                                                                                                                                                                                                                           Used to record the University's external debt for Commercial Paper for
                                                                                                                                                                                                                                                       3250     CO^Bonds+Notes Payable, Commercial Paper,Facilities                                                                                                              Y          Y          Y           9            N            N
                                                                                                                                                                         S325     Bonds+Notes Payable, CP, Facilities               3250       3259                                                                                        facilities. Interest on these loans is charged to 7372.
                                                                                                                                                                                                                                                                                                                                           Used to record the University's external pass-through debt for facilities.
                                                                                                                                                                                                                                                       3260     CO^Bonds+Notes Payable, Facil                                                                                                                                    Y          Y          Y           9            N            N
                                                                                                                                                                         S326     Bonds+Notes Payable, Facilities                   3260       3279                                                                                        Interest on these loans is charged to 7371.

                                                                                                                                                                                                                                                                                                                                           Used to record the University's obligation to external parties for land and
                                                                                                                                                                                                                                                       3270     CO^Bonds+Notes Payable, Other Facil+Land                                                                                                                         Y          Y          Y           9            N            N
                                                                                                                                                                                                                                                                                                                                           facilities acquistion. Interest on these loans is charged to 7373.

                                                                                                                                                                                                                                                                                                                                           Used to record the University's external pass-through debt for other than
                                                                                                                                                                                                                                                       3280     CO^Bonds+Notes Payable, Other                                              facilities (e.g., issuance costs on debt). Interest on these loans is charged to      Y          Y          Y           9            N            N
                                                                                                                                                                         S328     Bonds+Notes Payable, Other                        3280       3299                                                                                        7371.

                                                                                                                                                                                                                                                                                                                                           Used to record the University's obligation to external parties for other than
                                                                                                                                                                                                                                                       3290     CO^Bonds+Notes Payable, Other, Lease Termination                                                                                                                 Y          Y          Y           9            Y            N
                                                                                                                                                                                                                                                                                                                                           facilities (e.g. lease termination). Interest on these loans is charged to 7374.

                                                                                                                                                                                                                                                                                                                                           This represents the discount on bonds issued (i.e., the difference between
                                                                                                                                                                                                                                                       3300     CO^OID                                                                                                                                                           Y          Y          Y           9            N
                                                                                                                                                                                                                                                                                                                                           the par value of the bonds issued and what HU receives).
                                                                                                                                                                         S330     Bonds+Notes Payable, Discounts                    3300       3319                                                                                                                                                                                                                                          N
                                                                                                                                                                                                                                                       3301     CO^Bond Premium                                                                                                                                                  Y          Y          Y           9            N            N
                                              G332     Accrued Retirement Obligations   M332   M363       M332     Post Retirement Obligations             S332   S332   S332     Post Retirement Obligations                       3320       3329    3320     CO^Rsrv for Post Retirement Health Care, Funded                                                                                                                  Y          Y          Y           9            N            N
                                                                                                                                                                                                                                                       3321     CO^Rsrv for Post Retirement Hlth Care, GIA Undistrib Appreciation Alloc                                                                                          Y          Y          Y           9            N            N
                                                                                                                                                                                                                                                       3322     CO^Post Retirement Health Care Benefit Obligation                                                                                                                Y          Y          Y           9            N            N
                                                                                                                                                                                                                                                       3323     CO^Pension Benefit Obligation                                                                                                                                    Y          Y          Y           9            N            N
                                                                                                          M333     Pension Obligations, Actives+Retirees   S333   S363   S333     Pension Obligations, Officers 1950 Plan           3330       3359    3330     CO^Acc General Invst Income, 1950 Fac Retirement Plan                                                                                                            Y          Y          Y           9            N            N
                                                                                                                                                                                                                                                       3331     CO^GIA Gain+Loss on Redeemed Units, 1950 Fac Retirement Plan                                                                                                     Y          Y          Y           9            N            N
                                                                                                                                                                                                                                                       3332     CO^1950 Retired Option A Hvd Fac Pension Rsrv                                                                                                                    Y          Y          Y           9            N            N
                                                                                                                                                                                                                                                       3333     CO^1950 Active Option A Hosp Fac Pension Rsrv                                                                                                                    Y          Y          Y           9            N            N
                                                                                                                                                                                                                                                       3334     CO^1950 Active Option A Hvd/Hosp Fac Pension Rsrv                                                                                                                Y          Y          Y           9            N            N
                                                                                                                                                                                                                                                       3335     CO^Contingency Rsrv for Option A 1950 Fac Pension                                                                                                                Y          Y          Y           9            N            N
                                                                                                                                                                                                                                                       3336     CO^Supplemental Rsrv for Option A 1950 Fac Pension                                                                                                               Y          Y          Y           9            N            N
                                                                                                                                                                                                                                                       3337     CO^Contingency Rsrv for Excess Rsrv Credit for Option A 1950 Fac Pension                                                                                         Y          Y          Y           9            N            N
                                                                                                                                                                         S336     Pension Obligations, Officers Special Arrangements 3360      3399    3360     CO^Acc General Invst Income, Officers Special Arrangements                                                                                                       Y          Y          Y           9            N            N
                                                                                                                                                                                                                                                       3361     CO^GIA Gain+Loss on Redeemed Units, Officers Special Arrangements                                                                                                Y          Y          Y           9            N            N
                                                                                                                                                                                                                                                       3362     CO^Officers Pension Rsrv, Special Arrangements                                                                                                                   Y          Y          Y           9            N            N
                                                                                                                                                                                                                                                       3389     CO^S336 Pension, Officers Spec F/S Adj                                     Used by Central Fin Admin for Y/E F/S adjustments                                     Y          Y          Y           9            N            N
                                                                                                                                                                         S340     Pension Obligations, Hourly Plan                  3400       3439    3400     CO^Acc General Invst Income, Hourly Employees Retirement Plan                                                                                                    Y          Y          Y           9            N            N
                                                                                                                                                                                                                                                       3401     CO^GIA Gain+Loss on Redeemed Units, Hourly Employees Retirement Plan                                                                                             Y          Y          Y           9            N            N
                                                                                                                                                                                                                                                       3402     CO^1995/1973 Hourly DB Retirement Plan Rsrv                                                                                                                      Y          Y          Y           9            N            N
                                                                                                                                                                                                                                                       3403     CO^1962 Hourly Employee Contributed Pension Rsrv                                                                                                                 Y          Y          Y           9            N            N
                                                                                                                                                                         S344     Pension Obligations, Staff Plan                   3440       3479    3440     CO^Acc General Invst Income, Staff Employees Retirement Plan                                                                                                     Y          Y          Y           9            N            N
                                                                                                                                                                                                                                                       3441     CO^GIA Gain+Loss on Redeemed Units, Staff Employees Retirement Plan                                                                                              Y          Y          Y           9            N            N
                                                                                                                                                                                                                                                       3442     CO^1995/1973 Staff DB Retirement Plan Rsrv                                                                                                                       Y          Y          Y           9            N            N
                                                                                                                                                                                                                                                       3443     CO^1962 Staff Employee Contributed Pension Rsrv                                                                                                                  Y          Y          Y           9            N            N



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                                                                                                                                                                                                                                                                                                                                                                                                                                Printed 7/17/2011
         Balance Sheet Object Codes


                                                                                                                                                                                                                                                                                                                                                                                                                         Object      Tub Web
 Tera                                          Giga                                                    Mega                                     Mega   Mega    Super                                                                   Super Object                                                                                                                                               Central   RSO Central Code Feed    Voucher     AR Revenue
Parent   Tera Description   Tera Fr Tera To   Parent              Giga Description   Giga Fr Giga To   Parent                Mega Description    Fr     To     Parent                 Super Description                      Super Fr   To    Code                                Object Description                                                             Comments              Enabled?   Only?       Only ?      Class      Access?      Allowed?
                                                                                                                                                              S348    Pension Obligations, Dumbarton Oaks                    3480     3519   3480     CO^Acc General Invst Income, DOAK Employees Retirement Plan                                                                         Y         Y           Y           9           N             N
                                                                                                                                                                                                                                             3481     CO^GIA Gain+Loss on Redeemed Units, DOAK Employees Retirement Plan                                                                  Y         Y           Y           9           N             N
                                                                                                                                                                                                                                             3482     CO^1973+1995 DOAK Employees Staff Plan Rsrv                                                                                         Y         Y           Y           9           N             N
                                                                                                                                                              S352    Pension Obligations, Center for Hellenic Studies       3520     3559   3520     CO^Acc General Invst Income, HLNC Employees Retirement Plan                                                                         Y         Y           Y           9           N             N
                                                                                                                                                                                                                                             3521     CO^GIA Gain+Loss on Redeemed Units, HLNC Employees Retirement Plan                                                                  Y         Y           Y           9           N             N
                                                                                                                                                                                                                                             3522     CO^1973+1995 HLNC Employees Staff Plan Rsrv                                                                                         Y         Y           Y           9           N             N
                                                                                                                                                              S356    Pension Obligations, Other Pension Reserves            3560     3629   3560     CO^Acc General Invst Income, Employees Pension Other                                                                                Y         Y           Y           9           N             N
                                                                                                                                                                                                                                             3561     CO^GIA Gain+Loss on Redeemed Units, Employees Pension Other                                                                         Y         Y           Y           9           N             N
                                                                                                                                                                                                                                             3562     CO^Employees Pension Rsrv, Other                                                                                                    Y         Y           Y           9           N             N
                                                                                                                                                                                                                                             3563     CO^1950 Plan Hvd Active Rsrv, Terminations                                                                                          Y         Y           Y           9           N             N
                                                                                                                                                                                                                                             3564     CO^1950 Plan Hosp Active Rsrv, Terminations                                                                                         Y         Y           Y           9           N             N
                                                                                                                                                                                                                                             3565     CO^1950 Plan Hvd+Hosp Retired Rsrv, Retirees or Beneficiaries                                                                       Y         Y           Y           9           N             N
                                                                                                                                                                                                                                             3566     CO^1950 Plan Hvd+Hosp Supplemental Rsrv, Retirees or Beneficiaries                                                                  Y         Y           Y           9           N             N
                                                                                                                                                                                                                                             3567     CO^1973+1995 Staff Plan Rsrv Pmt, Terminations, Retirees, or Beneficiaries                                                          Y         Y           Y           9           N             N
                                                                                                                                                                                                                                             3568     CO^1973+1995 Hourly Plan Rsrv Pmt, Terminations, Retirees, Beneficiaries                                                            Y         Y           Y           9           N             N
                                                                                                                                                                                                                                             3569     CO^1962 Staff Employee Contributed Pension Rsrv                                                                                     Y         Y           Y           9           N             N
                                                                                                                                                                                                                                             3570     CO^1962 Hourly Employee Contributed Pension Rsrv                                                                                    Y         Y           Y           9           N             N
                                                                                                                                                                                                                                             3571     CO^1950 Plan Funded Rsrv                                                                                                            Y         Y           Y           9           N             N
                                                                                                                                                                                                                                             3572     CO^Staff Employees Funded Rsrv                                                                                                      Y         Y           Y           9           N             N
                                                                                                                                                                                                                                             3573     CO^Hourly Employees Funded Rsrv                                                                                                     Y         Y           Y           9           N             N
                                                                                                                                                                                                                                             3574     CO^Rsrv for Contributory Grp Life Insurance, Retirees                                                                               Y         Y           Y           9           N             N
                                                                                                                                                                                                                                             3575     CO^1973+1995 DOAK Employees Staff Plan Rsrv                                                                                         Y         Y           Y           9           N             N
                                                                                                                                                                                                                                             3576     CO^1973+1995 HLNC Employees Staff+Hourly Plan Rsrv                                                                                  Y         Y           Y           9           N             N
                                                                                                                                                                                                                                             3577     CO^Mgmt Company Contra                                                                                                              Y         Y           Y           9           N             N
                                                                                                                                                                                                                                             3599     CO^S356 Pension, Other Pen Resv F/S Adj                                      Used by Central Fin Admin for Y/E F/S adjustments      Y         Y           Y           9           N             N
                                                                                                                                                              S362    Pension Obligations, Other Pension Liabilities                         3620     CO^DOL 1950 DB Hvd/Hosp Fac Unsettled Terminated Liability                                                                          Y         Y           Y           9           N             N
                                                                                                                                                                                                                                             3621     CO^DOL 1995/1973 DB Staff Unsettled Terminated Liability                                                                            Y         Y           Y           9           N             N
                                                                                                                                                                                                                                             3622     CO^DOL 1995/1973 DB Hourly Unsettled Terminated Liability                                                                           Y         Y           Y           9           N             N
                                                                                                                                                              S363    Pension Obligations, Undistributed Appreciation        3630     3639   3630     CO^Pension Rsrvs, GIA Undistributed Appreciation Allocation                                                                         Y         Y           Y           9           N             N
                                              G364     Government Loan Advances      M364   M369       M364     Government Loan Advances        S364   S369   S364    Government Loan Advances                               3640     3699   3640     CO^Government Loan Advances for Student Loans                                                                                       Y         Y           Y           9           N             N




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          Balance Sheet Object Codes


                                                                                                                                                                                                                                                                                                                                                                                                                   Object      Tub Web
 Tera                                         Giga                                                Mega                                                       Mega Mega  Super                                                                     Super Object                                                                                                                              Central   RSO Central Code Feed    Voucher     AR Revenue
Parent   Tera Description    Tera Fr Tera To Parent            Giga Description   Giga Fr Giga To Parent                  Mega Description                    Fr    To  Parent                Super Description                         Super Fr   To    Code                             Object Description                                      Comments                       Enabled?   Only?       Only ?      Class      Access?      Allowed?
T370   Fund Balances         G370 G399       G370   GOA Net Assets                M370    M387   M370      Unrestricted Undesignated Balances               S370  S370 S370    Unrestricted Undesignated Balances                       3700     3709   3700   CO^Unrestricted Undesignated Balance                  No entries are made to these codes during the year.            Y         Y           Y           9           N             N

                                                                                                                                                                                                                                                         3710    CO^Unrestricted Designated Balance                  These are used for year-end balance forward entries only.      Y          Y          Y           9            N
                                                                                                 M371      Unrestricted Designated Balances                 S371    S371     S371   Unrestricted Designated Balances                     3710    3719                                                                                                                                                                                           N
                                                                                                 M372      Unexpended Endowment Income Balances             S372    S372     S372   Unexpended Endowment Income Balances                 3720    3729    3720    CO^Unexpended Endow Income Balance                                                                                 Y          Y          Y           9            N            N
                                                                                                 M373      Unexpended Current Use Gift Balances             S373    S373     S373   Unexpended Current Use Gift Balances                 3730    3739    3730    CO^Unexpended Current Use Gift Balances                                                                            Y          Y          Y           9            N            N
                                                                                                 M374      Unexpended Construction Gift Balances            S374    S374     S374   Unexpended Construction Gift Balances                3740    3749    3740    CO^Unexpended Construction Gift Balances                                                                           Y          Y          Y           9            N            N
                                                                                                 M375      Unexpended Sponsored Grants                      S375    S375     S375   Unexpended Sponsored Grants                          3750    3759    3750    CO^Unexpended Nonfederal Sponsored Grants                                                                          Y          Y          Y           9            N            N
                                                                                                 M376      Student Loan Funds                               S376    S376     S376   Student Loan Funds                                   3760    3769    3760    CO^Student Loan Funds                                                                                              Y          Y          Y           9            N            N
                                                                                                 M377      Faculty+Staff Loan Funds                         S377    S377     S377   Faculty+Staff Loan Funds                             3770    3779    3770    CO^Fac/Staff Loan Funds                                                                                            Y          Y          Y           9            N            N
                                                                                                 M378      Capital Reserve                                  S378    S378     S378   Capital Reserve                                      3780    3789    3780    CO^Capital Rsrv                                                                                                    Y          Y          Y           9            N            N
                                                                                                 M379      Undistributed General Investment Income          S379    S379     S379   Undistributed General Investment Income              3790    3799    3790    CO^Undistributed General Investment Income                                                                         Y          Y          Y           9            N            N
                                                                                                 M380      Funds Invested in Facilities                     S380    S380     S380   Funds Invested in Facilities                         3800    3809    3800    CO^Funds Invested in Facil (Plant Equity)                                                                          Y          Y          Y           9            N            N
                                                                                                 M381      Funds Invested in Equipment                      S381    S381     S381   Funds Invested in Equipment                          3810    3819    3810    CO^Funds Invested in Equipment                                                                                     Y          Y          Y           9            N            N
                                                                                                 M382      GOA Pledge Balances                              S382    S382     S382   GOA Pledge Balances                                  3820    3829    3820    CO^GOA Pledge Balances                                                                                             Y          Y          Y           9            N            N
                                                                                                 M383      Other GOA Net Asset Balances                     S383    S387     S383   Other GOA Net Asset Balances                         3830    3879    3830    CO^Other GOA Net Asset Balances                                                                                    Y          Y          Y           9            N            N
                                             G388    Endowment Net Assets         M388   M394    M388      Endowment Principal                              S388    S389     S388   Endowment Principal at Book Value                    3880    3889    3880    CO^Endow Principal at Book Value                                                                                   Y          Y          Y           9            N            N
                                                                                                                                                                             S389   Endowment Appreciation                               3890    3899    3890    CO^Endow Appreciation                                                                                              Y          Y          Y           9            N            N
                                                                                                 M390      Endowment Pledges                                S390    S390     S390   Endowment Pledges                                    3900    3909    3900    CO^Endow Pledges                                                                                                   Y          Y          Y           9            N            N
                                                                                                 M391      Endowment Interests in Trusts Held by Others     S391    S394     S391   Endowment Interests in Trusts Held by Others         3910    3949    3910    CO^Endowment Interests in Trusts Held by Others                                                                    Y          Y          Y           9            N            N
                                             G395    SIA Net Assets               M395   M399    M395      SIA Principal                                    S395    S396     S395   SIA Principal at Book Value                          3950    3959    3950    CO^Split Interest Agreements Principal Balance                                                                     Y          Y          Y           9            N            N
                                                                                                                                                                             S396   SIA Appreciation                                     3960    3969    3960    CO^Split Interest Agreements Appreciation                                                                          Y          Y          Y           9            N            N
                                                                                                 M397      SIA Annuity obligation under SIAs adjustment       S397    S397   S397   SIA Annuity obligation under SIAs adjustment         3970    3979    3970    CO^Split Interest Agreements Liability under SIAs                                                                  Y          Y          Y           9            N            N
                                                                                                 M398      SIA Liability under Charitable Remainder Trusts adjustment S398
                                                                                                                                                              S398           S398   SIA Liability under Charitable Remainder Trusts adjustment
                                                                                                                                                                                                                                         3980    3989    3980    CO^Split Interest Agreements Liability under CRTs                                                                  Y          Y          Y           9            N            N
                                                                                                 M399      SIA General Investment Income Distributed          S399    S399   S399   SIA General Investment Income Distributed            3990    3999    3990    CO^Split Interest Agreements GII Distributed                                                                       Y          Y          Y           9            N            N




          97cc9a00-4242-43fd-b227-03b06d62a21f.xls                                                                                                                                                                              Page 11 Of 87                                                                                                                                                                                 Rev. 03/15/2011
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Printed 7/17/2011
                Income Object Codes


                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           Allow tub
 Tera      Tera                     Giga                                           Mega                                                          Mega Mega  Super                                                                             Super    Object                                                                                                                                                                                                          Central   RSO Central Object Code      web
Parent Description Tera Fr Tera To Parent    Giga Description      Giga Fr Giga To Parent                     Mega Description                    Fr    To  Parent                       Super Description                        Super Fr     To      Code                                   Object Description                                                                             Comments                                                       Enabled?   Only?       Only?     Feed Class    voucher?
T400   Total Income G400 G599      G400   Total Income, Budget OnlyM400    M400   M400      Total Income, Budget Only                           S400  S400 S400      Total Income, Budget Only                                    4000       4000     4000      Total Income, Budget Only                                                                                                                                                                      Y         N           N            0           XBO
                                   G401   Student Income           M401    M429   M401      Student Income, Budget Only                         S401  S401 S401      Student Income, Budget Only                                  4001       4001     4001      Student Income, Budget Only                                                                                                                                                                    Y         N           N            0           XBO
                                                                                  M402      Undergraduate Tuition+Fees                          S402  S404 S402      Undergraduate Tuition+Fees, Budget Only                      4002       4009     4002      Undergraduate Tuition+Fees, Budget Only                                                                                                                                                        Y         N           N            0           XBO
                                                                                                                                                           S403      Undergraduate Tuition                                        4010       4019     4010      Undergraduate Tuition, GENERAL                                                Includes fall and spring                                                                                         Y         N           N            0            Y
                                                                                                                                                           S404      Undergraduate Fees                                           4020       4049     4020      Undergraduate Fees, GENERAL                                                                                                                                                                    Y         N           N            0            Y
                                                                                                                                                                                                                                                      4021      Health Fees^Undergraduate Fees                                                                                                                                                                 Y         N           N            0            Y
                                                                                                                                                                                                                                                      4022      Mandatory Fees, Other^Undergraduate Fees                                                                                                                                                       Y         N           N            0            Y
                                                                                  M405      Grad Tuition+Fees                                   S405   S409   S405   Grad Tuition+Fees, Budget Only                               4050       4059     4050      Grad Tuition+Fees, Budget Only                                                                                                                                                                 Y         N           N            0           XBO
                                                                                                                                                                                                                                                                                                                                              Includes regular instructional terms or semesters, which vary depending on the schools' academic
                                                                                                                                                                                                                                                                                                                                                                                                                                                               Y         N           N            0            Y
                                                                                                                                                              S406   Grad+Professional Degree Tuition                             4060       4069     4060      Grad+Professional Degree Tuition, GENERAL                                     calendars
                                                                                                                                                                                                                                                                                                                                              This code is used to transfer tuition from one tub to another, where the one tub is collecting tuition but
                                                                                                                                                                                                                                                                                                                                              must transfer a portion to another tub that is providing educational services. Both sides of the entry           Y         N           N            0            N
                                                                                                                                                                                                                                                      4061      Transfers^Grad+Professional Degree Tuition                                    must use this code; THIS CODE MUST NET TO ZERO.
                                                                                                                                                              S407   Grad+Professional Fees                                       4070       4099     4070      Grad Fees, GENERAL                                                                                                                                                                             Y         N           N            0            Y
                                                                                                                                                                                                                                                      4071      Health Fees^Grad Fees                                                                                                                                                                          Y         N           N            0            Y
                                                                                                                                                                                                                                                      4072      Mandatory Fees, Other^Grad Fees                                                                                                                                                                Y         N           N            0            Y
                                                                                  M410      Continuing Education+Executive Tuition+Fees         S410   S424   S410   Continuing Education+Executive Tuition+Fees, Budget Only     4100       4109     4100      Continuing Education+Executive Tuition+Fees, Budget Only                                                                                                                                       Y         N           N            0           XBO
                                                                                                                                                              S411   Continuing Education Tuition                                 4110       4119     4110      Continuing Education Tuition, GENERAL                                                                                                                                                          Y         N           N            0            Y
                                                                                                                                                                                                                                                                                                                                              Includes summer courses where the summer is not considered a regular instructional period
                                                                                                                                                                                                                                                                                                                                                                                                                                                               Y         N           N            0            Y
                                                                                                                                                              S412   Summer Tuition                                               4120       4139     4120      Summer Tuition, GENERAL
                                                                                                                                                              S414   Executive+Professional Nondegree Tuition                     4140       4159     4140      Executive+Professional Nondegree Tuition, GENERAL                                                                                                                                              Y         N           N            0            Y
                                                                                                                                                              S416   Tuition, Other                                               4160       4189     4160      Tuition, Other, GENERAL                                                       Includes tuition from special students and other sources                                                         Y         N           N            0            Y
                                                                                                                                                              S419   Fees, Other Mandatory, Cont Ed+Exec Ed                       4190       4239     4190      Mandatory Fees, Cont Ed+Exec Ed Student, GENERAL                                                                                                                                               Y         N           N            0            Y
                                                                                                                                                                                                                                                                                                                                              May be used to record discounts on tuition and fees received for continuing education and executive
                                                                                                                                                                                                                                                                                                                                                                                                                                                               Y         N            Y           0            Y
                                                                                                                                                              S424   Continuing Ed+Exec Ed Tuition Discounts                      4240       4249     4240      Continuing Ed+Exec Ed Tuition Discounts, GENERAL                              education (M410)
                                                                                  M425      Board+Lodging                                       S425   S429   S425   Board, Student                                               4250       4269     4250      Board, Student, GENERAL                                                                                                                                                                        Y         N           N            0            Y
                                                                                                                                                                                                                                                      4251      Contract^Board, Student                                                       Undergraduate board contracts                                                                                    Y         N           N            0            Y
                                                                                                                                                                                                                                                      4252      Variable^Board, Student                                                       Graduate student board                                                                                           Y         N           N            0            Y
                                                                                                                                                                                                                                                      4259      Board + Lodging, Budget Only                                                  Budget only code for Board & Lodging (4250 - 4299)                                                               Y         N           N            0           XBO
                                                                                                                                                              S427   Lodging, Student                                             4270       4299     4270      Lodging, Student, GENERAL                                                                                                                                                                      Y         N           N            0            Y
                                                                                                                                                                                                                                                      4271      Undergraduate^Lodging, Student                                                                                                                                                                 Y         N           N            0            Y
                                                                                                                                                                                                                                                      4272      Grad^Lodging, Student                                                                                                                                                                          Y         N           N            0            Y
                                                                                                                                                                                                                                                      4273      Rent Credits^Lodging, Student                                                                                                                                                                  Y         N           Y            0            Y
                                    G430     Sponsored Revenue   M430    M434     M430      Sponsored Grants, Budget Only                       S430   S430   S430   Sponsored Grants, Budget Only                                4300       4309     4300      Sponsored Grants, Budget Only                                                                                                                                                                  Y         N           N            0           XBO
                                                                                  M431      Federal Sponsored Revenue                           S431   S432   S431   Federal Sponsored Awards                                     4310       4329     4310      Federal Sponsored Grants+Contracts, GENERAL                                                                                                                                                    Y         N           N            0            N
                                                                                                                                                                                                                                                      4311      Accrual Adjustment, Revenue^Federal Sponsored Grants+Contracts                Only Central Admin can transact to this object code                                                              Y         Y           Y            9            N
                                                                                                                                                                                                                                                      4312      Prior Year Awards Returned to Fed Spon^Federal Sponsored Grants+Contracts     This is to be used by OSR when returning funds from a prior year award to a Federal Sponsor.
                                                                                                                                                                                                                                                                                                                                                                                                                                                               Y          Y           Y           9            N
                                                                                                                                                                                                                                                                                                                                              Current year refunds should be processed by OSR through object code 4310.
                                                                                  M433      Nonfederal Sponsored Revenue                        S433   S434   S433   Nonfederal Sponsored Awards                                  4330       4339     4330      Nonfederal Sponsored Awards, GENERAL                                                                                                                                                           Y         N           N            0            N
                                                                                                                                                                                                                                                      4331      Accrual Adjustment, Revenue^Nonfederal Sponsored Awards                       Only Central Admin can transact to this object code                                                              Y         Y           Y            9            N
                                                                                                                                                                                                                                                      4332      Prior Year Awards Returned to Nonfed Spon^Nonfederal Sponsored Awards         This is to be used by OSR when returning funds from a prior year award to a Nonfederal Sponsor.
                                                                                                                                                                                                                                                                                                                                              This is for Nonfederal Awards only (not Grants). Current year refunds should be processed by OSR                 Y          Y           Y           9            N
                                                                                                                                                                                                                                                                                                                                              through object code 4330.
                                                                                                                                                              S434   Nonfederal Sponsored Grants                                  4340       4349     4340      Nonfederal Sponsored Grants, GENERAL                                          Only Central Admin can transact to this object code                                                              Y          Y           Y           9            N
                                                                                                                                                                                                                                                      4342      Prior Year Gifts Returned to Nonfederal Sponsor^Nonfederal Sponsored Grants   This is to be used by OSR when returning funds from a prior year gift to a Nonfederal Sponsor.
                                                                                                                                                                                                                                                                                                                                              Current year refunds should be processed through the RSO in object code 4340.                                    Y          Y           Y           9            N

                                    G435     Current Use Gifts   M435    M439     M435      Current Use Gifts                                   S435   S439   S435   Current Use Gifts                                            4350       4399     4350      Current Use Gifts, GENERAL                                                    Only Central Admin can transact to this object code                                                              Y          Y           Y           9            N
                                                                                                                                                                                                                                                                                                                                              Used to transfer a current use gift to the appropriate org, activity, subactivity, or root WITHIN one
                                                                                                                                                                                                                                                                                                                                              tub/fund. This object code should always net to zero at the fund level. Since all gifts to a fund always
                                                                                                                                                                                                                                                                                                                                                                                                                                                               Y         N           N            0            N
                                                                                                                                                                                                                                                                                                                                              go to the same 33-digit coding, this allows a tub to reallocate the gift to the desired org, root, etc.
                                                                                                                                                                                                                                                      4351      Gift Transfers, Intra-Fund^Current Use Gifts
                                                                                                                                                                                                                                                                                                                                              Limited for use by: tub 565, fund 726000; tub 570, funds 367120-367169; tub 430, fund 359984
                                                                                                                                                                                                                                                                                                                                                                                                                                                               Y         N           N            1            N
                                                                                                                                                                                                                                                      4398      CCOR^Current Use Gifts, Other Net Assets
                                                                                                                                                                                                                                                      4399      ART^Current Use Gifts                                                         Limited for use by tub 295 only.                                                                                 Y         N           N            1            Y
                                    G440     Inv Income          M440    M464     M440      Inv Income, Budget Only                             S440   S440   S440   Inv Income, Budget Only                                      4400       4400     4400      Inv Income, Budget Only                                                                                                                                                                        Y         N           N            0           XBO
                                                                                  M441      Endow Income Distributed for Ops                    S441   S444   S441   Endow Income Distributed for Ops, Budget Only                4401       4409     4401      Endow Income Distributed for Ops, Budget Only                                                                                                                                                  Y         N           N            0           XBO
                                                                                                                                                              S442   Treasurer's Distribution on Endow                            4410       4419     4410      Treasurer's Distribution on Endow, GENERAL                                    Only Central Admin can transact to this object code                                                              Y         Y           Y            9            N
                                                                                                                                                                                                                                                                                                                                              User to transfer Treasurer's Distribution to the appropriate org, activity, subactivity, or root WITHIN one
                                                                                                                                                                                                                                                                                                                                              tub/fund. This object code must always net to zero at the fund level. Since Treasurer's Disribution to a
                                                                                                                                                                                                                                                                                                                                                                                                                                                               Y         N           N            0            N
                                                                                                                                                                                                                                                                                                                                              fund always goes to one 33-digit coding, this object code allows a tub to reallocate portions of it to the
                                                                                                                                                                                                                                                      4411      Treasurer's Distribution Transfers, Intra-Fund^Treasurer's Distr on Endow     desired org, root, etc.
                                                                                                                                                                                                                                                                                                                                              Only Central Admin can transact to this object code. Used for the incremental approved Treasurer's
                                                                                                                                                                                                                                                      4415      Treasurer's Distribution on Endow, Additional                                 Distribution.                                                                                                    Y         Y            Y           9            N
                                                                                                                                                              S443   Additional Endow Distribution                                4420       4429     4420      Academic Support Assessment                                                   Only Central Admin can transact to this object code                                                              Y          Y           Y           9            N
                                                                                                                                                                                                                                                                                                                                              Used for the Academic Support Assessment distributed as part of the endowment Additional
                                                                                                                                                                                                                                                                                                                                              Treasurer's Distribution process. Only Central Admin can transact to this object code.                           Y          Y           Y           9            N
                                                                                                                                                                                                                                                      4421      Academic Support Assessment, Additional
                                                                                                                                                              S444   Current Year Endow Income Capitalized                        4430       4449     4430      CY Endow Income Capitalized to Endow, PER DONOR REQUIREMENT                                                                                                                                    Y         Y           Y            9            N
                                                                                                                                                                                                                                                      4432      CY Endow Income Capitalized to Endow, Per Univ Policy                                                                                                                                          Y         Y           Y            9            N
                                                                                                                                                                                                                                                      4434      CY Endow Income Capitalized to Endow, Per Dept Request                                                                                                                                         Y         Y           Y            9            N
                                                                                  M445      Income on Working Capital Inv Distributed for Ops   S445   S449   S445                                                                4
                                                                                                                                                                     Income on Working Capital Inv Distributed for Ops, Budget Only 450      4459     4450      Income on Working Capital Inv Distributed for Ops, Budget Only                                                                                                                                 Y         Y           Y            0           XBO
                                                                                                                                                              S446   Special Inv Income                                           4460       4469     4460      Special Inv Income, GENERAL                                                   Only Central Admin can transact to this object code                                                              Y         Y           Y            9            N
                                                                                                                                                                                                                                                      4461      Special Inv Income Capitalized to Endow, PER DONOR REQUIREMENT                Only Central Admin can transact to this object code                                                              Y         Y           Y            9            N
                                                                                                                                                              S447   Other Investment Income                                      4470       4499     4470      Treasurer's Distribution to GOA                                               Only Central Admin can transact to this object code                                                              Y         Y           Y            9            N
                                                                                                                                                                                                                                                      4471      Notes Interest Income                                                                                                                                                                          Y         N           N            0            Y
                                                                                                                                                                                                                                                      4472      Security Deposits Interest                                                                                                                                                                     Y         N           N            0            Y
                                                                                                                                                                                                                                                      4473      Other Interest Income                                                                                                                                                                          Y         N           N            0            Y
                                                                                                                                                                                                                                                      4475      CY GIA Income Capitalized (Non-endowment)                                     Only Central Administration can transact to this object code                                                     Y         Y           Y            9            N
                                                                                  M450      Interest on Student/Faculty/Staff Loans             S450   S452   S450   Interest on Student/Faculty/Staff Loans                      4500       4529     4500      Interest on Student Loans                                                     Only Central Admin can transact to this object code                                                              Y         Y           Y            1            N
                                                                                                                                                                                                                                                      4501      Interest on Faculty/Staff Loans                                               Only Central Admin can transact to this object code                                                              Y         Y           Y            1            N
                                                                                                                                                                                                                                                                                                                                              Only Central Admin can transact to this object code. Used to credit interest to tubs on GOA fund
                                                                                                                                                                                                                                                                                                                                              balances (e.g., interest on temporary investments). Offsetting debit is to the same object code in
                                                                                                                                                                                                                                                                                                                                                                                                                                                               Y          Y           Y           9            N
                                                                                                                                                                                                                                                                                                                                              CCOR. This object code should net to zero at the consolidated reporting level.
                                                                                  M453      Interest Income, GOA, Tub Net Assets                S453   S464   S453   Interest Income, GOA, Tub Net Assets                         4530       4649     4530      Interest Income, GOA, Tub Net Assets, GENERAL
                                                                                                                                                                                                                                                                                                                                              Used to transfer GOA interest income to the appropriate 33-digit string, generally within one tub/fund.
                                                                                                                                                                                                                                                                                                                                              Interest income on restricted funds must be used in accordance with donor terms, and generally may
                                                                                                                                                                                                                                                                                                                                              not be transferred out of the fund. Restricted fund interest income coding for tub, org, activity,               Y         N           N            0            N
                                                                                                                                                                                                                                                                                                                                              subactivity, or root may be changed using this object code. This object code must always net to zero.
                                                                                                                                                                                                                                                      4531      GOA Interest Transfers^Interest Income, GOA, Tub Net Assets
                                    G465     Other Income        M465    M599     M465      Other Income, Budget Only                           S465   S465   S465   Other Income, Budget Only                                    4650       4650     4650      Other Income, Budget Only                                                                                                                                                                      Y         N           N            0           XBO
                                                                                  M466      Publications                                        S466   S467   S466   Publications                                                 4651       4679     4651      Publications, Budget Only                                                                                                                                                                      Y         N           N            0           XBO




                97cc9a00-4242-43fd-b227-03b06d62a21f.xls                                                                                                                                                                                        Page 12 of 87                                                                                                                                                                                                                                    Rev. 09/29/2010
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             Printed 7/17/2011
                 Income Object Codes


                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        Allow tub
 Tera       Tera                        Giga                                          Mega                                                     Mega   Mega   Super                                                                            Super   Object                                                                                                                                                                                                        Central   RSO Central Object Code      web
Parent   Description Tera Fr Tera To   Parent    Giga Description   Giga Fr Giga To   Parent                        Mega Description            Fr     To    Parent                       Super Description                        Super Fr    To     Code                                  Object Description                                                                        Comments                                                           Enabled?   Only?       Only?     Feed Class    voucher?
                                                                                                                                                                                                                                                                                                                                         Includes books, electronic media; Sales to University departments should be credited to an inter- or
                                                                                                                                                                                                                                                                                                                                         intra-tub expense credit object code. (must be able to distinguish other income from students vs. all              Y         N           N            0            Y
                                                                                                                                                                                                                                                      4660      Publications, External Sales, GENERAL                                    others throughout)
                                                                                                                                                                                                                                                      4670      Subscriptions, External Sales, GENERAL                                                                                                                                                      Y         N           N            0            Y
                                                                                      M468     Rental+Parking                                  S468   S478   S468     Rental+Parking, Budget Only                                  4680       4689    4680      Rental+Parking, Budget Only                                                                                                                                                                 Y         N           N            0           XBO
                                                                                                                                                             S469     Equipment+Other Property Rentals, Nonstudent                 4690       4699    4690      Equipment+Other Property Rentals, Nonstudent External, GENERAL                                                                                                                              Y         N           N            0            Y
                                                                                                                                                                                                                                                      4691      Tech Equipment^Equipment+Other Property Rentals, Nonstudent External                                                                                                                        Y         N           N            0            Y
                                                                                                                                                                                                                                                      4692      Copier^Equipment+Other Property Rentals, Nonstudent External                                                                                                                                Y         N           N            0            Y
                                                                                                                                                                                                                                                      4693      Pager^Equipment+Other Property Rentals, Nonstudent External                                                                                                                                 Y         N           N            0            Y
                                                                                                                                                             S470     Equipment+Other Property Rentals, Student                    4700       4709    4700      Equipment+Other Property Rentals, Student, GENERAL                                                                                                                                          Y         N           N            0            Y
                                                                                                                                                                                                                                                                                                                                         Includes rental of space for events; student housing income should be captured in Lodging, Student.
                                                                                                                                                                                                                                                                                                                                                                                                                                                            Y         N           N            0            Y
                                                                                                                                                             S471     Real Estate Rentals, Nonstudent                              4710       4719    4710      Real Estate Rentals, Nonstudent External, GENERAL
                                                                                                                                                                                                                                                      4711      Commercial Base^Real Estate Rentals, Nonstudent External                                                                                                                                    Y         N           N            0            Y
                                                                                                                                                                                                                                                      4712      Commercial Percentage^Real Estate Rentals, Nonstudent External                                                                                                                              Y         N           N            0            Y
                                                                                                                                                                                                                                                      4713      Residential^Real Estate Rentals, Nonstudent External                                                                                                                                        Y         N           N            0            Y
                                                                                                                                                                                                                                                      4714      Short Term^Real Estate Rentals, Nonstudent External                                                                                                                                         Y         N           N            0            Y
                                                                                                                                                                                                                                                      4715      Rent Credits^Real Estate Rentals, Nonstudent External                                                                                                                                       Y         N           N            0            Y
                                                                                                                                                             S472     Vacancy Loss for Rentals                                     4720       4729    4720      Vacancy Loss on External Rentals, GENERAL                                                                                                                                                   Y         N           N            0            Y
                                                                                                                                                                                                                                                      4721      Gross Potential Rent^Vacancy Loss on External Rentals                                                                                                                                       Y         N           N            0            Y
                                                                                                                                                                                                                                                      4722      Short Term Rental^Vacancy Loss on External Rentals                                                                                                                                          Y         N           N            0            Y
                                                                                                                                                                                                                                                      4723      Superintendent Lodging^Vacancy Loss on External Rentals                                                                                                                                     Y         N           N            0            Y
                                                                                                                                                             S473     Bldg/Infrastructure Assessment on Rental Income              4730       4749    4730      Bldg/Infrastructure Assessment on External Rentals, GENERAL                                                                                                                                 Y         N           N            0            Y
                                                                                                                                                             S475     Parking, Nonstudent                                          4750       4769    4750      Parking, Nonstudent External, GENERAL                                                                                                                                                       Y         N           N            0            Y
                                                                                                                                                                                                                                                      4751      Event^Parking, Nonstudent External                                                                                                                                                          Y         N           N            0            Y
                                                                                                                                                                                                                                                      4752      Temporary Permit^Parking, Nonstudent External                                                                                                                                               Y         N           N            0            Y
                                                                                                                                                                                                                                                      4753      Metered^Parking, Nonstudent External                                                                                                                                                        Y         N           N            0            Y
                                                                                                                                                                                                                                                      4754      Fines^Parking, Nonstudent External                                                                                                                                                          Y         N           N            0            Y
                                                                                                                                                                                                                                                      4755      Reserved F+S^Parking, Nonstudent External                                                                                                                                                   Y         N           N            0            Y
                                                                                                                                                                                                                                                      4756      Unreserved F+S^Parking, Nonstudent External                                                                                                                                                 Y         N           N            0            Y
                                                                                                                                                                                                                                                      4757      Resident F+S^Parking, Nonstudent External                                                                                                                                                   Y         N           N            0            Y
                                                                                                                                                                                                                                                      4758      Tenant F+S^Parking, Nonstudent External                                                                                                                                                     Y         N           N            0            Y
                                                                                                                                                                                                                                                      4759      Non-Resident Tenant^Parking, Nonstudent External                                                                                                                                            Y         N           N            0            Y
                                                                                                                                                                                                                                                      4760      Night F+S^Parking, Nonstudent External                                                                                                                                                      Y         N           N            0            Y
                                                                                                                                                                                                                                                      4761      Contractor + Vendor^Parking, Nonstudent External                                                                                                                                            Y         N           N            0            Y
                                                                                                                                                             S477     Parking, Student                                             4770       4789    4770      Parking, Student, GENERAL                                                                                                                                                                   Y         N           N            0            Y
                                                                                                                                                                                                                                                      4771      Summer School^Parking, Student                                                                                                                                                              Y         N           N            0            Y
                                                                                                                                                                                                                                                      4772      Resident^Parking, Student                                                                                                                                                                   Y         N           N            0            Y
                                                                                                                                                                                                                                                      4773      Commuter^Parking, Student                                                                                                                                                                   Y         N           N            0            Y
                                                                                                                                                                                                                                                      4774      Night^Parking, Student                                                                                                                                                                      Y         N           N            0            Y
                                                                                                                                                                                                                                                      4775      Tenant^Parking, Student                                                                                                                                                                     Y         N           N            0            Y
                                                                                      M479     Royalties from Patents, Copyrights+Trademarks   S479   S484   S479     Royalties from Patents, Copyrights+Trademarks, Budget Only   4790       4799    4790      Royalties from Patents, Copyrights+Trademarks, Budget Only                                                                                                                                  Y         N           N            0           XBO
                                                                                                                                                             S480     Tech Transfer Activity Royalties                             4800       4809    4800      Tech Transfer Activity Royalties, External, GENERAL                      Includes royalties from licensing of patents and copyrights                                                        Y         N           N            0            Y
                                                                                                                                                             S481     Copyright Royalties                                          4810       4819    4810      Copyright Royalties, External, GENERAL                                   Includes copyright revenue from books, videos, reprints, performances, etc.                                        Y         N           N            0            Y
                                                                                                                                                             S482     Trademark Licensing Royalties                                4820       4829    4820      Trademark Licensing Royalties, External, GENERAL                                                                                                                                            Y         N           N            0            Y
                                                                                                                                                                                                                                                                                                                                         Distribution of royalty income received by the university to third parties and to units within the university
                                                                                                                                                                                                                                                                                                                                                                                                                                                            Y         N           N            0            Y
                                                                                                                                                             S483     Royalty Distribution                                         4830       4849    4830      Royalty Distribution, GENERAL
                                                                                      M485     Student Income, Other                           S485   S491   S485     Other Student Income, Budget Only                            4850       4859    4850      Other Student Income, Budget Only                                                                                                                                                           Y         N           N            0           XBO
                                                                                                                                                             S486     Fees+Fines, Other Student (Not Mandatory)                    4860       4869    4860      Fees+Fines, Student, Other (Not Mandatory), GENERAL                      Includes library fines                                                                                             Y         N           N            0            Y
                                                                                                                                                             S487     Student Income, Other                                        4870       4879    4870      Other Income from Students, GENERAL                                      Includes income from students not specifically identified elsewhere                                                Y         N           N            0            Y
                                                                                                                                                             S488     Med Svcs, Student                                            4880       4889    4880      Med Svcs, Student, GENERAL                                                                                                                                                                  Y         N           N            0            Y
                                                                                                                                                             S489     Course Study Materials, Sales to Students                    4890       4919    4890      Course Study Materials, Student External Sales, GENERAL                   (If to students, must be cleanly to students only)                                                                Y         N           N            0            Y
                                                                                      M492     Health+Clinic Fees                              S492   S499   S492     Health+Clinic Fees, Nonstudent                               4920       4999    4920      Health+Clinic Fees, Nonstudent External, GENERAL                                                                                                                                            Y         N           N            0            Y
                                                                                                                                                                                                                                                      4921      HUGHP^Health+Clinic Fees, Nonstudent External                                                                                                                                               Y         N           N            0            Y
                                                                                                                                                                                                                                                      4922      Copayments for Senior Med Svcs^Health+Clinic Fees, Nonstudent External                                                                                                                      Y         N           N            0            Y
                                                                                                                                                                                                                                                      4923      Copayments for Other Med Svcs^Health+Clinic Fees, Nonstudent External                                                                                                                       Y         N           N            0            Y
                                                                                      M500     Sales Income                                    S500   S529   S500     Sales Income, Budget Only                                    5000       5009    5000      Sales Income, Budget Only                                                                                                                                                                   Y         N           N            0           XBO
                                                                                                                                                             S501     Collections, Sales From                                      5010       5019    5010      Sales from Collections, External, GENERAL                                Includes proceeds from deaccessioning                                                                              Y         N           N            0            Y
                                                                                                                                                             S502     Advertising Sales                                            5020       5029    5020      Advertising Sales, External, GENERAL                                                                                                                                                        Y         N           N            0            Y
                                                                                                                                                             S503     Alcoholic Beverage Sales                                     5030       5039    5030      Taxable Alcoholic Beverage Sales, External                                                                                                                                                  Y         N           N            0            Y
                                                                                                                                                                                                                                                      5031      Nontaxable Alcoholic Beverage Sales, External                                                                                                                                               Y         N           N            0            Y
                                                                                                                                                             S504     Animal Sales                                                 5040       5049    5040      Animal Sales, External, GENERAL                                                                                                                                                             Y         N           N            0            Y
                                                                                                                                                             S505     Copying, Network Printing Sales                              5050       5059    5050      Copying, Network Printing Sales, External, GENERAL                       Includes self-service copying and network printing                                                                 Y         N           N            0            Y
                                                                                                                                                             S506     Custom Reproduction Sales                                    5060       5069    5060      Custom Reproduction Sales, External, GENERAL                             Includes printing of office stationery and business cards, microreproductions, scanning                            Y         N           N            0            Y
                                                                                                                                                             S507     Food, Nonalcoholic Beverage Sales                            5070       5079    5070      Taxable Food+Nonalcoholic Beverage Sales, External                                                                                                                                          Y         N           N            0            Y
                                                                                                                                                                                                                                                      5071      Nontaxable Food+Nonalcoholic Beverage Sales, External                                                                                                                                       Y         N           N            0            Y
                                                                                                                                                             S508     Discounts on Sales of Goods+Svcs,                            5080       5089    5080      Discounts on Goods+Svcs Sales, External, GENERAL                                                                                                                                            Y         N           N            0            Y
                                                                                                                                                             S509     Membership Sales                                             5090       5099    5090      Membership Sales, External, GENERAL                                                                                                                                                         Y         N           N            0            Y
                                                                                                                                                             S510     Merchandise+Material Sales                                   5100       5109    5100      Merchandise+Materials Sales, External, GENERAL                           Includes merchandise other than techology                                                                          Y         N           N            0            Y
                                                                                                                                                                                                                                                      5101      Fixed Fee^Merchandise+Materials Sales, External                                                                                                                                             Y         N           N            0            Y
                                                                                                                                                                                                                                                      5102      Other^Merchandise+Materials Sales, External                                                                                                                                                 Y         N           N            0            Y
                                                                                                                                                             S511     Pharmaceutical Sales                                         5110       5119    5110      Pharmaceutical Sales, External, GENERAL                                                                                                                                                     Y         N           N            0            Y
                                                                                                                                                             S512     Tech Sales                                                   5120       5149    5120      Tech Sales, External, GENERAL                                                                                                                                                               Y         N           N            0            Y
                                                                                                                                                                                                                                                      5121      Hardware^Tech Sales, External                                                                                                                                                               Y         N           N            0            Y
                                                                                                                                                                                                                                                      5122      Packaged Software^Tech Sales, External                                                                                                                                                      Y         N           N            0            Y
                                                                                                                                                                                                                                                      5123      SW License^Tech Sales, External                                                                                                                                                             Y         N           N            0            Y
                                                                                                                                                                                                                                                      5124      SW Media^Tech Sales, External                                                                                                                                                               Y         N           N            0            Y
                                                                                                                                                                                                                                                      5125      SW Documentation^Tech Sales, External                                                                                                                                                       Y         N           N            0            Y
                                                                                                                                                                                                                                                      5126      Cell Phone^Tech Sales, External                                                                                                                                                             Y         N           N            0            Y
                                                                                                                                                                                                                                                      5127      Pager^Tech Sales, External                                                                                                                                                                  Y         N           N            0            Y
                                                                                                                                                             S515     Utility Sales                                                5150       5299    5150      Utility Sales, External, GENERAL                                                                                                                                                            Y         N           N            0            Y
                                                                                                                                                                                                                                                      5151      Steam^Utility Sales, External                                                                                                                                                               Y         N           N            0            Y
                                                                                                                                                                                                                                                      5152      Natural Gas^Utility Sales, External                                                                                                                                                         Y         N           N            0            Y
                                                                                                                                                                                                                                                      5153      Fuel Oil^Utility Sales, External                                                                                                                                                            Y         N           N            0            Y
                                                                                                                                                                                                                                                      5154      Electricity^Utility Sales, External                                                                                                                                                         Y         N           N            0            Y
                                                                                                                                                                                                                                                      5155      Water^Utility Sales, External                                                                                                                                                               Y         N           N            0            Y
                                                                                                                                                                                                                                                      5156      Chilled Water^Utility Sales, External                                                                                                                                                       Y         N           N            0            Y
                                                                                                                                                                                                                                                      5157      Care+Ops^Utility Sales, External                                                                                                                                                            Y         N           N            0            Y
                                                                                      M530     Svcs Income                                     S530   S569   S530     Other Svcs Income, External, Budget Only                     5300       5309    5300      Other Svcs Income, External, Budget Only                                                                                                                                                    Y         N           N            0           XBO
                                                                                                                                                             S531     Animal Per Diem Svcs                                         5310       5319    5310      Animal per Diem Svcs, External, GENERAL                                  Income earned by providing food, housing and care for research animals                                             Y         N           N            0            Y
                                                                                                                                                             S532     Athletic Facility Use                                        5320       5329    5320      Athletic Facility Use, External, GENERAL                                                                                                                                                    Y         N           N            0            Y
                                                                                                                                                             S533     Delivery Svcs                                                5330       5339    5330      Delivery Svcs, External, GENERAL                                                                                                                                                            Y         N           N            0            Y
                                                                                                                                                             S534     Dining Svcs                                                  5340       5359    5340      Dining Svcs, External, GENERAL                                                                                                                                                              Y         N           N            0            Y
                                                                                                                                                                                                                                                      5341      Meal Pool^Dining Svcs, External                                                                                                                                                             Y         N           N            0            Y




                 97cc9a00-4242-43fd-b227-03b06d62a21f.xls                                                                                                                                                                                       Page 13 of 87                                                                                                                                                                                                                                 Rev. 09/29/2010
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                 Income Object Codes


                                                                                                                                                                                                                                                                                                                                                                                                                                                                            Allow tub
 Tera       Tera                        Giga                                          Mega                                                            Mega   Mega   Super                                                          Super    Object                                                                                                                                                                                      Central   RSO Central Object Code      web
Parent   Description Tera Fr Tera To   Parent    Giga Description   Giga Fr Giga To   Parent                     Mega Description                      Fr     To    Parent                       Super Description      Super Fr    To      Code                                  Object Description                                                              Comments                                                   Enabled?   Only?       Only?     Feed Class    voucher?
                                                                                                                                                                                                                                           5342      Board Plus^Dining Svcs, External                                                                                                                                           Y         N           N            0            Y
                                                                                                                                                                                                                                           5343      Conferences^Dining Svcs, External                                                                                                                                          Y         N           N            0            Y
                                                                                                                                                                                                                                           5344      Functions^Dining Svcs, External                                                                                                                                            Y         N           N            0            Y
                                                                                                                                                                                                                                           5345      Express^Dining Svcs, External                                                                                                                                              Y         N           N            0            Y
                                                                                                                                                                                                                                           5346      HUGS^Dining Svcs, External                                                                                                                                                 Y         N           N            0            Y
                                                                                                                                                                    S536     Events+Programs Svcs                       5360       5369    5360      Event+Program Svcs, External, GENERAL                        Includes conference and seminar fees received from participants                                               Y         N           N            0            Y
                                                                                                                                                                    S537     Fleet Mgt Svcs                             5370       5379    5370      Fleet Mgt Svcs, External, GENERAL                                                                                                                                          Y         N           N            0            Y
                                                                                                                                                                    S538     Health Care Svcs                           5380       5389    5380      Health Care Svcs, External, GENERAL                                                                                                                                        Y         N           N            0            Y
                                                                                                                                                                    S539     Software Licensing Svcs                    5390       5399    5390      Software Licensing Svcs, External, GENERAL                                                                                                                                 Y         N           N            0            Y
                                                                                                                                                                                                                                                                                                                  Income from laboratory services which are not radiation related should be coded to the General
                                                                                                                                                                                                                                                                                                                                                                                                                                Y         N           N            0            Y
                                                                                                                                                                    S540     Lab Svcs                                   5400       5409    5400      Lab Svcs, External, GENERAL                                  category; radiation-related income should be coded to specific detail categories
                                                                                                                                                                                                                                           5401      Radiation Waste Control^Lab Svcs, External                                                                                                                                 Y         N           N            0            Y
                                                                                                                                                                                                                                           5402      Radiation Survey^Lab Svcs, External                                                                                                                                        Y         N           N            0            Y
                                                                                                                                                                                                                                           5403      Radiation Registration^Lab Svcs, External                                                                                                                                  Y         N           N            0            Y
                                                                                                                                                                                                                                           5404      Radiation Other^Lab Svcs, External                                                                                                                                         Y         N           N            0            Y
                                                                                                                                                                    S541     Mail Svcs                                  5410       5419    5410      Mail Svcs, External, GENERAL                                                                                                                                               Y         N           N            0            Y
                                                                                                                                                                    S542     Maint Svcs                                 5420       5439    5420      Maint Svcs, External, GENERAL                                                                                                                                              Y         N           N            0            Y
                                                                                                                                                                                                                                           5421      Fixed Fee Contract^Maint Svcs, External                                                                                                                                    Y         N           N            0            Y
                                                                                                                                                                                                                                           5422      Market Rate Contract^Maint Svcs, External                                                                                                                                  Y         N           N            0            Y
                                                                                                                                                                                                                                           5423      No Markup Contract^Maint Svcs, External                                                                                                                                    Y         N           N            0            Y
                                                                                                                                                                                                                                           5424      Other Contract^Maint Svcs, External                                                                                                                                        Y         N           N            0            Y
                                                                                                                                                                                                                                           5425      Fixed Fee Labor^Maint Svcs, External                                                                                                                                       Y         N           N            0            Y
                                                                                                                                                                                                                                           5426      Other Labor^Maint Svcs, External                                                                                                                                           Y         N           N            0            Y
                                                                                                                                                                    S544     Mgt Svcs                                   5440       5449    5440      Mgt Svcs, External, GENERAL                                                                                                                                                Y         N           N            0            Y
                                                                                                                                                                    S545     Med Svcs                                   5450       5479    5450      Med Svcs, External, GENERAL                                                                                                                                                Y         N           N            0            Y
                                                                                                                                                                                                                                           5451      BCBS^Med Svcs, External                                                                                                                                                    Y         N           N            0            Y
                                                                                                                                                                                                                                           5452      BCBS Flex^Med Svcs, External                                                                                                                                               Y         N           N            0            Y
                                                                                                                                                                                                                                           5453      HUGHP^Med Svcs, External                                                                                                                                                   Y         N           N            0            Y
                                                                                                                                                                                                                                           5454      Inoculation^Med Svcs, External                                                                                                                                             Y         N           N            0            Y
                                                                                                                                                                                                                                           5455      Medex^Med Svcs, External                                                                                                                                                   Y         N           N            0            Y
                                                                                                                                                                                                                                           5456      Medicare^Med Svcs, External                                                                                                                                                Y         N           N            0            Y
                                                                                                                                                                                                                                           5457      Other^Med Svcs, External                                                                                                                                                   Y         N           N            0            Y
                                                                                                                                                                                                                                           5458      Other HMO^Med Svcs, External                                                                                                                                               Y         N           N            0            Y
                                                                                                                                                                    S548     Ops Svcs                                   5480       5489    5480      Ops Svcs, External, GENERAL                                                                                                                                                Y         N           N            0            Y
                                                                                                                                                                    S549     Svcs, Other                                5490       5529    5490      Other Svcs, External, GENERAL                                Includes income from services not specifically identified elsewhere                                           Y         N           N            0            Y
                                                                                                                                                                    S553     Real Estate Svcs                           5530       5559    5530      Real Estate Svcs, External, GENERAL                                                                                                                                        Y         N           N            0            Y
                                                                                                                                                                                                                                           5531      Condo Fees^Real Estate Svcs, External                                                                                                                                      Y         N           N            0            Y
                                                                                                                                                                                                                                           5532      Listing Fees^Real Estate Svcs, External                                                                                                                                    Y         N           N            0            Y
                                                                                                                                                                                                                                           5533      Brokerage Fees^Real Estate Svcs, External                                                                                                                                  Y         N           N            0            Y
                                                                                                                                                                    S556     Tech Svcs                                  5560       5589    5560      Tech Svcs, External, GENERAL                                 Includes income from use of databases                                                                         Y         N           N            0            Y
                                                                                                                                                                                                                                           5561      Client Contract^Tech Svcs, External                                                                                                                                        Y         N           N            0            Y
                                                                                                                                                                                                                                           5562      Consulting^Tech Svcs, External                                                                                                                                             Y         N           N            0            Y
                                                                                                                                                                                                                                           5563      Hardware Contract^Tech Svcs, External                                                                                                                                      Y         N           N            0            Y
                                                                                                                                                                                                                                           5564      MF Application^Tech Svcs, External                                                                                                                                         Y         N           N            0            Y
                                                                                                                                                                                                                                           5565      Server Mgt^Tech Svcs, External                                                                                                                                             Y         N           N            0            Y
                                                                                                                                                                                                                                           5566      Repair^Tech Svcs, External                                                                                                                                                 Y         N           N            0            Y
                                                                                                                                                                                                                                           5567      Miscellaneous^Tech Svcs, External                                                                                                                                          Y         N           N            0            Y
                                                                                                                                                                    S559     Telephone Svcs                             5590       5609    5590      Telephone Svcs, External, GENERAL                                                                                                                                          Y         N           N            0            Y
                                                                                                                                                                                                                                           5591      Usage^Telephone Svcs, External                                                                                                                                             Y         N           N            0            Y
                                                                                                                                                                                                                                           5592      Voicemail^Telephone Svcs, External                                                                                                                                         Y         N           N            0            Y
                                                                                                                                                                                                                                           5593      Lines+Systems^Telephone Svcs, External                                                                                                                                     Y         N           N            0            Y
                                                                                                                                                                                                                                           5594      Wire+Cable Project^Telephone Svcs, External                                                                                                                                Y         N           N            0            Y
                                                                                                                                                                                                                                           5595      Telecom Equipment^Telephone Svcs, External                                                                                                                                 Y         N           N            0            Y
                                                                                                                                                                    S561     Training Svcs                              5610       5699    5610      Training Svcs, External, GENERAL                                                                                                                                           Y         N           N            0            Y
                                                                                      M570     Other Income, External                                 S570   S589   S570     Other Income, External, Budget Only        5700       5709    5700      Other Income, External, Budget Only                                                                                                                                        Y         N           N            0           XBO
                                                                                                                                                                    S571     Commissions                                5710       5719    5710      Commissions, External, GENERAL                                                                                                                                             Y         N           N            0            Y
                                                                                                                                                                                                                                           5711      Laundry^Commissions, External                                                                                                                                              Y         N           N            0            Y
                                                                                                                                                                                                                                           5712      Vending^Commissions, External                                                                                                                                              Y         N           Y            0            Y
                                                                                                                                                                                                                                                                                                                  Includes fees & fines not specifically identified elsewhere, including library fines and fees forfeited
                                                                                                                                                                                                                                                                                                                                                                                                                                Y         N           N            0            Y
                                                                                                                                                                    S572     Fees+Fines, Nonstudent, Other              5720       5729    5720      Fees+Fines, Other, Nonstudent External, GENERAL
                                                                                                                                                                                                                                           5721      Late Fees^Fees+Fines, Other, Nonstudent External             Includes fees for late payments on loans                                                                      Y         N           N            0            Y
                                                                                                                                                                                                                                           5722      Administration Fees^Fees+Fines, Other, Nonstudent External   Includes fees for administration of Federal student loan programs                                             Y         N           N            0            Y
                                                                                                                                                                    S573     Admissions Application Fees                5730       5739    5730      Admissions Application Fees, External, GENERAL                                                                                                                             Y         N           N            0            Y
                                                                                                                                                                                                                                           5731      Acceptance Fees, External^Admissions Application Fees                                                                                                                      Y         N           N            0            Y
                                                                                                                                                                    S574     Lib Fees                                   5740       5749    5740      Lib Fees, External, GENERAL                                  Includes copyright, loan, document delivery and access fees                                                   Y         N           N            0            Y
                                                                                                                                                                    S575     Res+Reference Svcs, Lib                    5750       5759    5750      Lib Res+Reference Svcs, External, GENERAL                                                                                                                                  Y         N           N            0            Y
                                                                                                                                                                    S576     Retrieval Svcs, Lib                        5760       5769    5760      Lib Retrieval Svcs, External, GENERAL                                                                                                                                      Y         N           N            0            Y
                                                                                                                                                                    S577     Miscellaneous Income                       5770       5899    5770      Miscellaneous Income, External, GENERAL                      Income not belonging in any preceding category                                                                Y         N           N            0            Y
                                                                                                                                                                                                                                           5771      Offerings^Miscellaneous Income, External                                                                                                                                   Y         N           N            0            Y
                                                                                                                                                                                                                                           5772      Gain on Sale, Capital Asset^Miscellaneous Income, External                                                                                                                 Y         N           N            0            N
                                                                                                                                                                                                                                                                                                                  This code will be used to write off uncollectible General AR that was originally credited to an income
                                                                                                                                                                                                                                                                                                                                                                                                                                Y         N           N            0            N
                                                                                                                                                                                                                                           5773      General AR income bad debt write-offs                        object code.
                                                                                                                                                                                                                                           5800      Net Assets Released from Restrictions-Gifts (To)                                                                                                                           Y         N            Y           0            N
                                                                                                                                                                                                                                           5801      Net Assets Released from Restrictions-Gifts (From)                                                                                                                         Y         N            Y           0            N
                                                                                                                                                                                                                                           5802      Net Assets Released from Restrictions-Endowments (To)                                                                                                                      Y         N            Y           0            N
                                                                                                                                                                                                                                           5803      Net Assets Released from Restrictions-Endowments (From)                                                                                                                    Y         N            Y           0            N
                                                                                                                                                                                                                                           5804      Net Assets Released from Restrictions-Capital (To)                                                                                                                         Y         N            Y           0            N
                                                                                                                                                                                                                                           5805      Net Assets Released from Restrictions-Capital (From)                                                                                                                       Y         N            Y           0            N
                                                                                                                                                                                                                                                                                                                  Only Central Admin can transact to this object code. Used by Central Admin to record standing order
                                                                                                                                                                                                                                                                                                                                                                                                                                Y          Y           Y           9            N
                                                                                      M590     Income Transfers, Subventions, Assessments, Internal   S590   S598   S590     Income Transfer per Donor Standing Order   5900       5909    5900      Income Transfer per Donor Standing Order, GENERAL            income transfers required by the donor.
                                                                                                                                                                                                                                                                                                                  Used for transfers of income within a tub or multi-tub school (FAS, HBS, HMS, KSG). An income
                                                                                                                                                                                                                                                                                                                  transfer should be used when the transfer is a funding source for a current year activity. In this case,
                                                                                                                                                                                                                                                                                                                  the department receiving the funding transfer recognizes the expenses for the activity being supported,
                                                                                                                                                                                                                                                                                                                  and therefore incurs the full University assessment on these expenses. Both the debit/charge and
                                                                                                                                                                                                                                                                                                                  credit must be booked to this code. Note: Transfer object code 5910 should be the default object              Y         N           N            0            N
                                                                                                                                                                                                                                                                                                                  code used for intratub income transfer activity. Also, this object code should not be used to transfer
                                                                                                                                                                                                                                                                                                                  an operating surplus or deficit from one fund to another. Such transactions should be transferred
                                                                                                                                                                                                                                                                                                                  below the line using the 9300+ codes.
                                                                                                                                                                    S591     Income Transfer for Subvention/Support     5910       5919    5910      Income Transfer for Subvention/Support, INTRATUB




                 97cc9a00-4242-43fd-b227-03b06d62a21f.xls                                                                                                                                                                            Page 14 of 87                                                                                                                                                                                                                Rev. 09/29/2010
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                 Income Object Codes


                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  Allow tub
 Tera       Tera                        Giga                                          Mega                                                        Mega   Mega   Super                                                                  Super   Object                                                                                                                                                                                                         Central   RSO Central Object Code      web
Parent   Description Tera Fr Tera To   Parent    Giga Description   Giga Fr Giga To   Parent                     Mega Description                  Fr     To    Parent                         Super Description            Super Fr    To     Code                                   Object Description                                                                              Comments                                                     Enabled?   Only?       Only?     Feed Class    voucher?
                                                                                                                                                                                                                                                                                                                                       Used for transfers of income within a tub or multi-tub school (FAS, HBS, HMS, KSG). An income
                                                                                                                                                                                                                                                                                                                                       transfer should be used when the transfer is a funding source for a current year activity. In this case,
                                                                                                                                                                                                                                                                                                                                       the department receiving the funding transfer recognizes the expenses for the activity being supported,
                                                                                                                                                                                                                                                                                                                                       and therefore incurs the full University assessment on these expenses. Both the debit/charge and
                                                                                                                                                                                                                                                                                                                                       credit must be booked to this code. Note: Transfer object code 5910 should be the default object               Y         N           N            0            N
                                                                                                                                                                                                                                                                                                                                       code used for intratub income transfer activity. Also, this object code should not be used to transfer
                                                                                                                                                                                                                                                                                                                                       an operating surplus or deficit from one fund to another. Such transactions should be transferred
                                                                                                                                                                                                                                                                                                                                       below the line using the 9300+ codes.
                                                                                                                                                                S592     Income Transfer of Operating Income                5920       5929    5920      Income Transfer of Operating Income, INTRATUB
                                                                                                                                                                                                                                                                                                                                       Used to record income transfers between tubs. For this purpose, tub is defined as a faculty/unit or a
                                                                                                                                                                                                                                                                                                                                       multi-tub school (FAS, HBS, HMS, KSG). Tubs that comprise a multi-tub school (e.g., DEAS or the
                                                                                                                                                                                                                                                                                                                                       College within FAS) should use the appropriate intratub income transfer code (e.g., 5910 or 5920) with
                                                                                                                                                                                                                                                                                                                                       other tubs within its multi-tub school, but 5921 for transfers with tubs outside of its multi-tub school.      Y         N           N            0            N
                                                                                                                                                                                                                                                                                                                                       Any tub that is not part of a multi-tub school should use 5921 for all of its income transfers with other
                                                                                                                                                                                                                                                                                                                                       tubs. Both the debit/charge and credit must be booked to this code.
                                                                                                                                                                                                                                               5921      Income Transfer of Operating Income, INTERTUB
                                                                                                                                                                                                                                               5922      Income Transfer for Academic Initiatives Fund, INTERTUB                       Used to record the annual Academic Initiatives Fund (AIF) assessment.                                          Y         N           Y            0            N
                                                                                                                                                                                                                                                                                                                                       Used for income transfers within a tub or multi-tub school (FAS, HBS, HMS, KSG) to cover
                                                                                                                                                                                                                                                                                                                                       administrative costs. In particular, used to record tub-level assessments on endowment income. Both            Y         N           N            0            N
                                                                                                                                                                S593     Administrative Fees, Internal                      5930       5989    5930      Administrative Fees to Income, Internal, INTRATUB                             the debit/charge and credit must be booked to this code.
                                                                                                                                                                                                                                                                                                                                       May be used to record tub-level assessments on the additional endowment income payout in object
                                                                                                                                                                                                                                                                                                                                       code 4415. Both the debit/charge and credit must be booked to this code.                                       Y         N            Y           0            N
                                                                                                                                                                                                                                               5931      Tub Assmt Addtnl End Treas Distrbtn, INTRATUB^Administrative Fees, Internal
                                                                                                                                                                                                                                                                                                                                       DISABLED 5/2003 Includes facilities assessments against various types of Funds. Both the credit to
                                                                                                                                                                                                                                                                                                                                       the unit assessing the fees and the charge to the fund assessed must utilize this code (i.e., since
                                                                                                                                                                                                                                                                                                                                                                                                                                                      N         N           N            0            N
                                                                                                                                                                                                                                                                                                                                       debits and credits to this code must net to zero, the balance of this code should always be zero.).
                                                                                                                                                                S594     Facilities Fees, Internal                          5940       5949    5940      Facilities Fees to Income, Internal, GENERAL
                                                                                                                                                                                                                                                                                                                                       DISABLED 8/13/03. Includes overhead assessments against various types of Funds. Both the credit
                                                                                                                                                                                                                                                                                                                                       to the unit assessing the fees and the charge to the fund assessed must utilize this code (i.e., since
                                                                                                                                                                                                                                                                                                                                                                                                                                                      N         N           N            0            N
                                                                                                                                                                                                                                                                                                                                       debits and credits to this code must net to zero, the balance of this code should always be zero.).
                                                                                                                                                                S595     Overhead Fees, Internal                            5950       5989    5950      Overhead Fees to Income, GENERAL
                                                                                                                                                                                                                                               5951      Giga Org^Overhead Fees                                                        DISABLED 8/13/03.                                                                                              N         N           N            0            N
                                                                                                                                                                                                                                               5952      Mega Org^Overhead Fees                                                        DISABLED 8/13/03.                                                                                              N         N           N            0            N
                                                                                                                                                                                                                                               5953      Super Org^Overhead Fees                                                       DISABLED 8/13/03.                                                                                              N         N           N            0            N
                                                                                                                                                                                                                                               5959      Income Transfers, Subventions, Assessments, Internal, Budget Only             Budget only code for Income Transfers (5900 - 5989)                                                            Y         N           N            0           XBO
                                                                                      M599     Income Carryforward from Prior Year, Budget Only   S599   S599   S599     Income Carryforward from Prior Year, Budget Only   5990       5999    5990      Income Carryforward from Prior Year, Budget Only                                                                                                                                             Y         N           N            0           XBO




                 97cc9a00-4242-43fd-b227-03b06d62a21f.xls                                                                                                                                                                                Page 15 of 87                                                                                                                                                                                                                                  Rev. 09/29/2010
                    Expense Object Codes                                                                                                                                                                                                       7/17/2011                                                                                                                                                                                                                                        Printed 7/17/2011




                                                                                                                                                                                                                                                                                                                                                                                                                                                                         RSO
  Tera                            Tera                Giga                                               Giga    Mega                                                Mega    Super                                                                    Super    Object                                                                                                                                                                                         Central   Central   Object Code     Allow Web          Assess
 Parent       Tera Description     Fr     Tera To    Parent           Giga Description        Giga Fr     To     Parent                  Mega Description   Mega Fr   To     Parent                                 Super Description     Super Fr      To      Code                                    Object Description                                                              Comments                                                   Enabled?   Only?     Only?     Feed Class      Voucher?          Overhead
T600      Total Expenses         G600    G897       G600       Total Expenses, Budget Only   M600       M600    M600      Total Expenses, Budget Only       S600    S600    S600      Total Expenses, Budget Only                       6000         6000     6000      Total Expenses, Budget Only                                                                                                                                                   Y         N         N            0              XBO              N
                                                    G601       Salaries+Wages                M601       M623    M601      Salaries+Wages, Budget Only       S601    S601    S601      Salaries+Wages, Budget Only                       6001         6001     6001      Salaries+Wages, Budget Only                                                                                                                                                   Y         N         N            0              XBO              N
                                                                                                                M602      Faculty Salaries+Wages            S602    S604    S602      Faculty Salaries+Wages                            6002         6049     6002      Faculty Salaries+Wages, Budget Only                                                                                                                                           Y         N         N            0              XBO              N
                                                                                                                                                                                                                                                                                                                                           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 the faculty pension plan; this              Y         N         N            0               N               Y
                                                                                                                                                                                                                                                              6010      Senior Faculty Salaries+Wages                                      category corresponds to the old class 01 in ledger 30
                                                                                                                                                                                                                                                                                                                                           Salaries for junior faculty (assistant and associate professors), normally with multiyear
                                                                                                                                                                                                                                                                                                                                                                                                                                                      Y         N         N            0               N               Y
                                                                                                                                                                                                                                                              6020      Junior Faculty Salaries+Wages                                      appointments; this category corresponds to the old class 02 in ledger 30
                                                                                                                                                                                                                                                                                                                                           Salaries for academic appointments to non-faculty teaching and research positions; this category
                                                                                                                                                                                                                                                                                                                                                                                                                                                      Y         N         N            0               N               Y
                                                                                                                                                                                                                                                              6030      Other Academic Appts Salaries+Wages                                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 specific earnings type); this        Y         N         N            0               N               Y
                                                                                                                                                                                                                                                              6040      Faculty Summer Salaries+Wages                                      category corresponds to the old class 03 in ledger 30
                                                                                                                                                                                                                                                                        Faculty Salaries+Wages NOT in PeopleSoft                           Used to record salaries and wages for faculty where the payroll is not processed through
                                                                                                                                                                                                                                                                                                                                                                                                                                                      Y         N          Y           0               Y               Y
                                                                                                                                                                                                                                                              6049                                                                         PeopleSoft, and therefore the regular fringe does not apply.
                                                                                                                                                                                                                                                                                                                                           Salaries for exempt administrative and professional staff; this category corresponds to the old class
                                                                                                                                                                                                                                                                                                                                                                                                                                                      Y         N         N            0               N               Y
                                                                                                                M605      Exempt Staff Salaries+Wages       S605   S605     S605      Exempt Staff Salaries+Wages                       6050         6059     6050      Exempt Staff Salaries+Wages                                        04 in ledger 30
                                                                                                                                                                                                                                                              6051      LTHT Exempt Staff Salaries+Wages                                   Salaries for exempt administrative and professional staff who work less than half time                     Y         N         Y            0               N               Y
                                                                                                                                                                                                                                                              6052      Exempt Staff Vacation Salaries                                     Regular vacation pay to exempt staff (as of 7/1/07)                                                        Y         N         Y            0               N               Y
                                                                                                                                                                                                                                                                6054    Exempt Staff Vacation Salaries Reimbrsmt                           Reimbursement by the Central Vacation Fund for regular vacation pay to exempt staff (as paid in            Y         Y         Y            0               N               Y
                                                                                                                                                                                                                                                                                                                                           6052) (as of 7/1/07)
                                                                                                                                                                                                                                                                6055    Exempt Staff Vacation Salaries Historical Funding Chg              Used to charge tubs for funding the historical vacation salary balance (pre 7/1/07) for unfunded           Y         N         Y            0               N               Y
                                                                                                                                                                                                                                                                                                                                           exempt employees
                                                                                                                                                                                                                                                                6059    Exempt Staff Salaries+Wages NOT in PeopleSoft                      Used to record salaries and wages for exempt staff where the payroll is not processed through
                                                                                                                                                                                                                                                                                                                                           PeopleSoft, and therefore the regular fringe and vacation fringe allocations do not apply.                 Y         N          Y           0               Y               Y

                                                                                                                M606      Union Staff Salaries+Wages        S606   S609     S606      Union Staff Salaries+Wages                        6060         6099     6060      Union Staff Salaries+Wages, Budget Only                                                                                                                                       Y         N         N            0              XBO              N
                                                                                                                                                                                                                                                                                                                                           Salaries and wages for nonexempt clerical and technical staff; this category corresponds to the old
                                                                                                                                                                                                                                                                                                                                                                                                                                                      Y         N         N            0               N               Y
                                                                                                                                                                                                                                                              6070      Clerical/Technical Nonexempt Staff Salaries+Wages                  class 06 in ledger 30
                                                                                                                                                                                                                                                              6071      LTHT Clerical/Technical Nonexempt Staff Salaries+Wages             Salaries and wages for nonexempt clerical and technical staff who work less than half time                 Y         N         Y            0               N               Y
                                                                                                                                                                                                                                                                6072    Cler/Tech Nonexempt Vacation Salaries                              Regular vacation pay to nonexempt staff (as of 7/1/07)                                                     Y         N         Y            0               N               Y
                                                                                                                                                                                                                                                                6074    Cler/Tech Nonexempt Vacation Salaries Reimbrsmt                    Reimbursement by the Central Vacation Fund for regular vacation pay to nonexempt staff (as paid            Y         Y         Y            0               N               Y
                                                                                                                                                                                                                                                                                                                                           in 6072) (as of 7/1/07)
                                                                                                                                                                                                                                                                6075    Cler/Tech Nonexempt Vacation Salaries Historical Funding Chg       Used to charge tubs for funding the historical vacation salary balance (pre 7/1/07) for unfunded           Y         N         Y            0               N               Y
                                                                                                                                                                                                                                                                                                                                           nonexempt employees
                                                                                                                                                                                                                                                                6079    Nonexempt Staff Salaries+Wages NOT in PeopleSoft                   Used to record salaries and wages for nonexempt staff where the payroll is not processed through
                                                                                                                                                                                                                                                                                                                                           PeopleSoft, and therefore the regular fringe and vacation fringe allocations do not apply.                 Y         N          Y           0               Y               Y

                                                                                                                                                                                                                                                                                                                                           Wages for hourly regular union staff with full benefits; corresponds to the old class 08 in ledger 30
                                                                                                                                                                                                                                                                                                                                                                                                                                                      Y         N         N            0               N               Y
                                                                                                                                                                                                                                                              6080      Hourly Regular Union Staff Salaries+Wages
                                                                                                                                                                                                                                                                        Hourly Union Salaries+Wages NOT in PeopleSoft                      Used to record salaries and wages for hourly union staff where the payroll is not processed through
                                                                                                                                                                                                                                                                                                                                                                                                                                                      Y         N          Y           0               Y               Y
                                                                                                                                                                                                                                                              6089                                                                         PeopleSoft, and therefore the regular fringe does not apply.
                                                                                                                                                                                                                                                                                                                                           Wages for limited regular union staff; corresponds to part of the old class 07 of ledger 30 (desire
                                                                                                                                                                                                                                                                                                                                                                                                                                                      Y         N         N            0               N               Y
                                                                                                                                                                                                                                                              6090      Limited Regular Union Staff Salaries+Wages                         to keep union people with limited benefits and casuals separate)
                                                                                                                M610      Temporary Staff Salaries+Wages    S610   S612     S610      Temporary Staff Salaries+Wages                    6100         6129     6100      Temporary Staff Salaries+Wages, Budget Only                                                                                                                                   Y         N         N            0              XBO              N
                                                                                                                                                                                                                                                                                                                                           Wages for temporary staff who are enrolled as Harvard students; corresponds to the old class 05
                                                                                                                                                                                                                                                                                                                                                                                                                                                      Y         N         N            0               N               Y
                                                                                                                                                                                                                                                              6110      Enrolled Harvard Student Temporary Staff Salaries+Wages            of ledger 30; no fringe benefit assessments are paid on these 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 per week and less than 1,000 hours           Y         N         N            0               N               Y
                                                                                                                                                                                                                                                              6120      Other Temporary Staff Salaries+Wages                               per year; corresponds to the old class 07 of ledger 30
                                                                                                                                                                                                                                                                6129    Casual Salaries+Wages NOT in PeopleSoft                            Used to record salaries and wages for casual staff where the payroll is not processed through
                                                                                                                                                                                                                                                                                                                                                                                                                                                      Y         N          Y           0               Y               Y
                                                                                                                                                                                                                                                                                                                                           PeopleSoft, and therefore the regular fringe does not apply.
                                                                                                                M613      Other Salaries+Wages              S613   S617     S613      Other Salaries+Wages                              6130         6179     6130      Other Salaries+Wages, Budget Only                                                                                                                                             Y         N         N            0              XBO              N
                                                                                                                                                                                                                                                                                                                                           Salaries for full-time students who have appointments (teaching fellows, research assistants); this
                                                                                                                                                                                                                                                                                                                                           category corresponds to the old class 23 in ledger 30; no fringe benefit assessments are paid on           Y         N         N            0               N               Y
                                                                                                                                                                                                                                                              6140      Students in Professional Positions, Salaries+Wages                 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             Y         N         N            0               N               Y
                                                                                                                                                                                                                                                                                                                                           Interns Salaries+Wages, GENERAL". Prior to 7/1/99, activity was found in class 41 in ledger 30.)
                                                                                                                                                                                                                                                              6150      Post-doc Employees Salaries+Wages
                                                                                                                                                                                                                                                                                                                                           Salaries for teaching assistants, curatorial interns, and coaches. Their benefit package includes
                                                                                                                                                                                                                                                                                                                                           health, TDA, and statutory coverage only. (Prior to 7/1/99, these people were included in class 41
                                                                                                                                                                                                                                                                                                                                                                                                                                                      Y         N         N            0               N               Y
                                                                                                                                                                                                                                                                                                                                           in ledger 30; from 71/1/99 through 6/30/2003, these people were in object code 6150.)
                                                                                                                                                                                                                                                              6152      Teaching Assts, Interns, Coaches Salaries+Wages
                                                                                                                                                                                                                                                                                                                                           Disabled 8/7/06 To be used for the salary portion of the year-end employee vacation accrual
                                                                                                                                                                                                                                                                                                                                                                                                                                                      N          Y         Y           0               N               N
                                                                                                                                                                                                                                                              6178      Vacation accrual salary adjustment, Other Salaries+Wages           adjustment
                                                                                                                                                                                                                                                                                                                                           Salaries+wages for non-Harvard staff associated with non-consolidated tubs. FOR NON-
                                                                                                                                                                                                                                                                                                                                                                                                                                                      Y         N         N            0               Y               Y
                                                                                                                                                                                                                                                              6179      Not Harvard Employee, Other Salaries+Wages                         CONSOLIDATED TUB USE ONLY.
                                                                                                                M618      Extra Compensation                S618   S622     S618      Extra Compensation                                6180         6229     6180      Extra Compensation, Budget Only                                                                                                                                               Y         N         N            0              XBO              N
                                                                                                                                                                                                                                                              6190      Pensionable Extra Compensation, GENERAL                            Extra compensation which is counted toward all benefits, including pension                                 Y         N         N            0               N               Y
                                                                                                                                                                                                                                                              6191      Pensionable Bonus^Pensionable Extra Comp                                                                                                                                      Y         N          Y           0               N               N
                                                                                                                                                                                                                                                              6200      Nonpensionable Extra Compensation, GENERAL                         Extra compensation which is counted towards all benefits except pension                                    Y         N         N            0               N               Y
                                                                                                                                                                                                                                                              6201      Nonpensionable Bonus^Nonpensionable Extra Comp                                                                                                                                Y         N          Y           0               N               Y
                                                                                                                                                                                                                                                              6202      Nonpensionable Overtime^Nonpensionable Extra Comp                                                                                                                             Y         N          Y           0               N               Y
                                                                                                                                                                                                                                                              6203      Nonpensionable Severance+Vac Payout^Nonpensionable Extra Comp                                                                                                                 Y         N          Y           0               N               Y
                                                                                                                                                                                                                                                              6204      Nonpensionable late reimb over 60 days^Nonpensionable Extra Comp                                                                                                              Y         N          Y           0               N               Y
                                                                                                                                                                                                                                                                6205    Exempt Vac Payout^Nonpensionable Extra Comp                        Vacation payouts to exempt staff who are paid through PeopleSoft and whose vacation balances
                                                                                                                                                                                                                                                                                                                                                                                                                                                      Y         N          Y           0               N               Y
                                                                                                                                                                                                                                                                                                                                           are tracked through Absence Management (as of 7/1/07)
                                                                                                                                                                                                                                                                6206    Exempt Vac Payout Reimbrsmt^Nonpensionable Extra Comp              Reimbursement by the Central Vacation Fund for vacation payouts to exempt staff paid in 6205 (as
                                                                                                                                                                                                                                                                                                                                                                                                                                                      Y          Y         Y           0               N               Y
                                                                                                                                                                                                                                                                                                                                           of 7/1/07)
                                                                                                                                                                                                                                                                6207    Nonexempt Vac Payout^Nonpensionable Extra Comp                     Vacation payouts to nonexempt cler/technical staff who are paid through PeopleSoft and whose
                                                                                                                                                                                                                                                                                                                                                                                                                                                      Y         N          Y           0               N               Y
                                                                                                                                                                                                                                                                                                                                           vacation balances are tracked through Absence Management (as of 7/1/07)
                                                                                                                                                                                                                                                                6208    Nonexempt Vac Payout Reimbrsmt^Nonpensionable Extra Comp           Reimbursement by the Central Vacation Fund for vacation payouts to nonexempt cler/technical
                                                                                                                                                                                                                                                                                                                                                                                                                                                      Y          Y         Y           0               N               Y
                                                                                                                                                                                                                                                                                                                                           staff paid in 6207 (as of 7/1/07)
                                                                                                                                                                                                                                                                                                                                           Extra compensation which is counted only toward the Hospital Insurance component of Social
                                                                                                                                                                                                                                                                                                                                                                                                                                                      Y         N         N            0               N               Y
                                                                                                                                                                                                                                                              6210      FICA HI Extra Compensation                                         Security
                                                                                                                                                                                                                                                              6220      No Fringe Assessment Extra Compensation                            Extra compensation which is not counted towards any benefits                                               Y         N         N            0               N               Y
                                                                                                                                                                                                                                                                                                                                           Used to record extra compensation where the payroll is not processed through PeopleSoft, and
                                                                                                                                                                                                                                                                                                                                                                                                                                                      Y         N          Y           0               Y               Y
                                                                                                                                                                                                                                                              6229      Extra Compensation NOT in PeopleSoft                               therefore the regular fringe does not apply.
                                                                                                                M623      Recovery of Salaries+Wages        S623   S623     S623      Recovery of Salaries+Wages                        6230         6239     6230      Recovery of Salaries+Wages, GENERAL                                Includes reimbursements to the university for amounts paid as salaries and wages                           Y         N         N            0               Y               Y
                                                                                                                                                                                                                                                                                                                                           Per UIS, they will only use this code to recognize warranty reimbursements from vendors. These
                                                                                                                                                                                                                                                                                                                                           payments are in recognition of wages paid to tech staff for equipment repair. All transactions             Y         N         N            0               N               Y
                                                                                                                                                                                                                                                              6231      Labor Warranty Reimbursement^Recovery of Salaries+Wages            should be credits.
                                                                                                                                                                                                                                                              6232      CAPS Fees^Recovery of Salaries+Wages                                                                                                                                          Y         N         N            0               N               Y
                                                                                                                                                                                                                                                              6233      Project Supervision Fees^Recovery of Salaries+Wages                                                                                                                           Y         N         N            0               N               Y
                                                    G624       Employee Benefits             M624       M639    M624      Employee Benefits, Budget Only    S624   S624     S624      Employee Benefits, Budget Only                    6240         6240     6240      Employee Benefits, Budget Only                                                                                                                                                Y         N         N            0              XBO              N
                                                                                                                M625      Fringe Benefit Assessments        S625   S633     S625      Fringe Benefit Assessments                        6241         6339     6241      Fringe Benefit Assessments, Budget Only                                                                                                                                       Y         N         N            0              XBO              N
                                                                                                                                                                                                                                                              6250      Faculty Fringe Benefit Assessment                                  Fringe benefit assessment paid on salaries for faculty (codes 6010 - 6040)                                 Y         N         N            0               N               Y
                                                                                                                                                                                                                                                                                                                                           Fringe benefit assessment paid on Post-doc employees Salaries+Wages (code 6150). Prior to
                                                                                                                                                                                                                                                                                                                                           7/1/2003, description read "Research Fellows, Teaching Assts Fringe Benefit Assessment,                    Y         N         N            0               N               Y
                                                                                                                                                                                                                                                              6260      Post-doc Employees, Fringe Benefit Assessment                      GENERAL".
                                                                                                                                                                                                                                                              6261      Post-doc Stipendees, Fringe Benefit Assessment                     Fringe benefit assessment paid on Post-doc stipendees (code 6450)                                          Y         N         N            0               N               N
                                                                                                                                                                                                                                                                                                                                           Fringe benefit assessment paid on Teaching Assts, Interns, Coaches Salaries+Wages (code
                                                                                                                                                                                                                                                                                                                                                                                                                                                      Y         N         N            0               N               Y
                                                                                                                                                                                                                                                              6262      Teaching Assts, Interns, Coaches Fringe Benefit Assessment         6152)
                                                                                                                                                                                                                                                                                                                                           Fringe benefit assessment paid on Salaries & Wages, Exempt Staff (code 6050-6052)        Fringe
                                                                                                                                                                                                                                                                                                                                                                                                                                                      Y         N         N            0               N               Y
                                                                                                                                                                                                                                                              6270      Exempt Staff Fringe Benefit Assessment                             benefit assessment paid on Salaries & Wages, Exempt Staff (code 6050)
                                                                                                                                                                                                                                                                6271    Exempt Staff Vacation Fringe Benefit Assessment                    Vacation fringe assessment on exempt salaries in 6050 (as of 7/1/07)                                       Y         N          Y           0               N               Y
                                                                                                                                                                                                                                                                6274    Exempt Staff Vacation Salary Reg Fringe Reimbrsmt                  Reimbursement by the Central Vacation Fund for regular fringe (as charged in 6270) on exempt
                                                                                                                                                                                                                                                                                                                                                                                                                                                      Y          Y         Y           0               N               Y
                                                                                                                                                                                                                                                                                                                                           vacation salaries in 6052 (as of 7/1/07)




                    97cc9a00-4242-43fd-b227-03b06d62a21f.xls                                                                                                                                                                               Page 16 of 87                                                                                                                                                                                                                                         Rev. 04/12/2011
               Expense Object Codes                                                                                                                                                                                                                       7/17/2011                                                                                                                                                                                                                                                     Printed 7/17/2011




                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 RSO
 Tera                        Tera                Giga                                                Giga    Mega                                                             Mega    Super                                                                      Super    Object                                                                                                                                                                                                      Central   Central   Object Code     Allow Web          Assess
Parent   Tera Description     Fr     Tera To    Parent           Giga Description          Giga Fr    To     Parent                Mega Description                Mega Fr     To     Parent                                  Super Description     Super Fr      To      Code                                        Object Description                                                                    Comments                                                       Enabled?   Only?     Only?     Feed Class      Voucher?          Overhead
                                                                                                                                                                                                                                                                           6275    Exempt Staff Vacation Fringe Historical Funding Chg                          Used to charge tubs for funding the historical vacation fringe balance (pre 7/1/07) for unfunded
                                                                                                                                                                                                                                                                                                                                                                                                                                                                              Y         N          Y           0               N               Y
                                                                                                                                                                                                                                                                                                                                                                exempt employees
                                                                                                                                                                                                                                                                                                                                                                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)                   Y         N         N            0               N               Y
                                                                                                                                                                                                                                                                                                                                                                (Per Fringe Benefit Accounting, the two rates are currently identical, so distinction is not needed for
                                                                                                                                                                                                                                                                         6280      Clerical/Technical Nonexempt Staff Fringe Benefit Assessment                 calculations)
                                                                                                                                                                                                                                                                           6281    Clerical/Tech Nonexempt Vacation Fringe Benefit Assessment                   Vacation fringe assessment on nonexempt salaries in 6070 (as of 7/1/07)                                       Y         N          Y           0               N               Y
                                                                                                                                                                                                                                                                           6284    Clerical/Tech Nonexempt Vacation Salary Reg Fringe Reimbrsmt                 Reimbursement by the Central Vacation Fund for regular fringe (as charged in 6280) on
                                                                                                                                                                                                                                                                                                                                                                                                                                                                              Y          Y         Y           0               N               Y
                                                                                                                                                                                                                                                                                                                                                                nonexempt vacation salaries in 6072 (as of 7/1/07)
                                                                                                                                                                                                                                                                           6285    Clerical/Tech Nonexempt Vacation Fringe Historical Funding Chg               Used to charge tubs for funding the historical vacation fringe balance (pre 7/1/07) for unfunded
                                                                                                                                                                                                                                                                                                                                                                                                                                                                              Y         N          Y           0               N               Y
                                                                                                                                                                                                                                                                                                                                                                nonexempt employees
                                                                                                                                                                                                                                                                                                                                                                Fringe benefit assessment paid on Salaries & Wages, Hourly Regular Union Staff (code 6080)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                              Y         N         N            0               N               Y
                                                                                                                                                                                                                                                                         6290      Hourly Regular Union Staff Fringe Benefit Assessment
                                                                                                                                                                                                                                                                                                                                                                Fringe benefit assessment paid on Salaries & Wages, Limited Regular Union Staff and Other
                                                                                                                                                                                                                                                                                                                                                                                                                                                                              Y         N         N            0               N               Y
                                                                                                                                                                                                                                                                         6300      Temporary Staff Fringe Benefit Assessment                                    Temporary Staff (codes 6090 + 6120)
                                                                                                                                                                                                                                                                                                                                                                Used to record fringe benefits for payroll that is not part of the PeopleSoft process, but which is
                                                                                                                                                                                                                                                                                                                                                                assessed for certain benefits costs. Only Central Admin can transact to this object code.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                              Y          Y         Y          9                N               Y
                                                                                                                                                                                                                                                                         6310      Special Departments Fringe Benefit Assessment
                                                                                                                                                                                                                                                                         6320      Pensionable Extra Comp Fringe Assessment                                     Fringe assessments for object codes 6190-6191                                                                 Y         N          Y          9                N               Y
                                                                                                                                                                                                                                                                         6321      Nonpensionable Extra Comp Fringe Assessment                                  Fringe assessments for object codes 6200-6204, 6205, 6207                                                     Y         N          Y          9                N               Y
                                                                                                                                                                                                                                                                         6322      FICA-HI Extra Comp Fringe Assessment                                         Fringe assessment for object code 6210                                                                        Y         N          Y          9                N               Y
                                                                                                                                                                                                                                                                           6323    Nonpen Extra Comp Vac Payout Fringe Reimbrsmt                                Reimbursement by the Central Vacation Fund for fringe charged in 6321 on vacation payouts to
                                                                                                                                                                                                                                                                                                                                                                                                                                                                              Y          Y         Y          0                N               Y
                                                                                                                                                                                                                                                                                                                                                                exempt and nonexempt cler/technical staff in 6205 + 6207 (as of 7/1/07)
                                                                                                            M634      Fringe Benefit Expenses                      S634      S636    S634      Fringe Benefit Expenses, University                 6340         6359     6340      Mandated Employee^Fringe Benefit Expenses                                    Only Central Admin can transact to this object code                                                           Y          Y         Y          1                N               Y
                                                                                                                                                                                                                                                                         6341      Pension Expenses^Fringe Benefit Expenses                                     Only Central Admin can transact to this object code                                                           Y          Y         Y          1                N               Y
                                                                                                                                                                                                                                                                         6342      Post Retirement Health^Fringe Benefit Expenses                               Only Central Admin can transact to this object code                                                           Y          Y         Y          1                N               Y
                                                                                                                                                                                                                                                                         6343      Medex^Fringe Benefit Expenses                                                Only Central Admin can transact to this object code                                                           Y          Y         Y          1                N               Y
                                                                                                                                                                                                                                                                         6344      Health^Fringe Benefit Expenses                                               Only Central Admin can transact to this object code                                                           Y          Y         Y          1                N               Y
                                                                                                                                                                                                                                                                         6345      Other^Fringe Benefit Expenses                                                Only Central Admin can transact to this object code                                                           Y          Y         Y          1                N               Y
                                                                                                                                                                                                                                                                         6346      Fringe Benefit Administration^Fringe Benefit Expenses                        Only Central Admin can transact to this object code                                                           Y          Y         Y          1                N               Y
                                                                                                                                                                                                                                                                                                                                                                formerly 'UHS Internal Health Plan Premium, INTERTUB^Fringe Benefit Expenses' but never used
                                                                                                                                                                                                                                                                                                                                                                                                                                                                              N         N         Y           0                N               N
                                                                                                                                                                                                                                                                         6359      OK TO REUSE                                                                  in any code combination. Open for reuse for another purpose.
                                                                                                                                                                                                                                                                                                                                                                For fringe benefit transactions which are not generated by the University payroll system. Also to be
                                                                                                                                                                                                                                                                                                                                                                                                                                                                              Y         N         N            0               Y               Y
                                                                                                                                                                                     S636      Fringe Benefit Expenses, Operating Tubs             6360         6369     6360      Fringe Benefit Expenses, Operating Tubs, GENERAL                             used for tuition assistance program (TAP) transactions.
                                                                                                                                                                                                                                                                         6361      Pension Expense^Fringe Benefit Expenses, Operating Tubs                                                                                                                                    Y         N         N           0               Y                Y
                                                                                                                                                                                                                                                                         6362      Social Security^Fringe Benefit Expenses, Operating Tubs                                                                                                                                    Y         N         N           0               Y                Y
                                                                                                                                                                                                                                                                         6363      Unemployment^Fringe Benefit Expenses, Operating Tubs                                                                                                                                       Y         N         N           0               Y                Y
                                                                                                                                                                                                                                                                         6364      Medical Insurance^Fringe Benefit Expenses, Operating Tubs                                                                                                                                  Y         N         N           0               Y                Y
                                                                                                                                                                                                                                                                         6369      Employee vacation accrual adjstmnt^Fringe Benefit Expenses, Operating Tubs   To be used for the accrual of the employee vacation balances                                                  Y         Y         Y           0               N                N
                                                                                                                                                                                                                                                                         6365      Life Insurance^Fringe Benefit Expenses, Operating Tubs                                                                                                                                     Y         N         N           0               Y                Y
                                                                                                            M637      Recovery of Employee Benefits                S637      S639    S637      Recovery of Employee Benefits                       6370         6399     6370      Recovery of Employee Benefits, GENERAL                                       Includes reimbursements to the university for amounts paid for employee benefits                              Y         N         N           0               Y                Y
                                               G640       Scholarships+Awards             M640       M649   M640      Scholarships+Awards, Budget Only             S640      S640    S640      Scholarships+Awards, Budget Only                    6400         6409     6400      Scholarships+Awards, Budget Only                                                                                                                                                           Y         N         N           0              XBO               N
                                                                                                                                                                                                                                                                                                                                                                Scholarships and awards to cover the costs of tuition and fees and living expenses for
                                                                                                                                                                                                                                                                                                                                                                                                                                                                              Y         N         N           0                N               N
                                                                                                            M641      Undergraduate Scholarships+Awards            S641      S641    S641      Undergraduate Tuition, Fee+Stipend Grants           6410         6419     6410      Undergraduate Tuition, Fee+Stipend Grants, GENERAL                           undergraduate students. All payments are credited to term bill, not paid to students.
                                                                                                            M642      Grad Scholarships+Awards                     S642      S644    S642      Grad Scholarships+Awards, Budget Only               6420         6429     6420      Grad Scholarships+Awards, Budget Only                                                                                                                                                      Y         N         N           0              XBO               N
                                                                                                                                                                                                                                                                                                                                                                Scholarships and awards to cover the costs of tuition and fees for graduate students. All payments
                                                                                                                                                                                                                                                                                                                                                                                                                                                                              Y         N         N           0                N               N
                                                                                                                                                                                     S643      Grad Tuition+Fee Grants                             6430         6439     6430      Grad Tuition+Fee Grants                                                      are credited to term bill, not paid to students.
                                                                                                                                                                                                                                                                                                                                                                This object code is used to pay tuition and related fees to institutions other than Harvard (e.g. MIT,
                                                                                                                                                                                                                                                                                                                                                                UMass, affiliated hospitals). Generally, this is used to pay these costs for trainees on DHHS
                                                                                                                                                                                                                                                                                                                                                                                                                                                                              Y         N         N           0                Y               N
                                                                                                                                                                                                                                                                                                                                                                training grants awarded to Harvard. These expenses do not take overhead. This object code
                                                                                                                                                                                                                                                                         6431      Training Grant payments, Non-Harvard Grad Tuition+Fees                       should never used to pay Harvard tuition and fees.
                                                                                                                                                                                                                                                                                                                                                                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      Y         N         Y           0                N               Y
                                                                                                                                                                                                                                                                                                                                                                (i.e., since debits and credits to this code must net to zero, the balance of this code must always be
                                                                                                                                                                                                                                                                                                                                                                zero.).
                                                                                                                                                                                                                                                                         6432      Transfer of Graduate Tuition and Fee Grants, Internal, GENERAL
                                                                                                                                                                                                                                                                                                                                                                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             Y         N         N           0                Y               N
                                                                                                                                                                                                                                                                                                                                                                Stipend/Travel and Training Related Expenses only for DHHS training grants. It does not take
                                                                                                                                                                                     S644      Grad Stipend Grants                                 6440         6449     6440      Grad Stipend Grants, GENERAL                                                 overhead on Tuition and Fees.
                                                                                                                                                                                                                                                                                                                                                                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      Y         N         Y           0                N               Y
                                                                                                                                                                                                                                                                                                                                                                this code (i.e., since debits and credits to this code must net to zero, the balance of this code must
                                                                                                                                                                                                                                                                                                                                                                always be zero.).
                                                                                                                                                                                                                                                                         6442      Transfer of Graduate Stipend Grants, Internal, GENERAL
                                                                                                                                                                                                                                                                                                                                                                This is a non-employee payroll class. These are post-docs who are working under the direction of
                                                                                                                                                                                                                                                                                                                                                                a Harvard principal investigator where their funding is from outside the University (often sponsored
                                                                                                                                                                                                                                                                                                                                                                funding). Their benefit package includes all benefits except pension, TDA and FSA. (Prior to
                                                                                                                                                                                                                                                                                                                                                                                                                                                                              Y         N         N           0                Y               N
                                                                                                                                                                                                                                                                                                                                                                7/1/2003, description read "Not Harvard Students Fellowships (Payroll), GENERAL". Prior to
                                                                                                                                                                                                                                                                                                                                                                7/1/99, activity was found in class 49 in ledger 30.)
                                                                                                            M645      Not Harvard Students Scholarships+Awards     S645      S645    S645      Not Harvard Students Stipends+Awards, Fellowships   6450         6459     6450      Stipendees, elig extended benefits (Payroll), GENERAL
                                                                                                                                                                                                                                                                                                                                                                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              Y         N         N           0                Y               N
                                                                                                                                                                                                                                                                                                                                                                were included in class 49 in ledger 30; from 71/1/99 through 6/30/2003, these people were in
                                                                                                                                                                                                                                                                         6452      Stipendees, inelig extended benefits (Payroll), GENERAL                      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 to the research or teaching mission of the          Y         N         N           0                Y               Y
                                                                                                                                                                                                                                                                                                                                                                University and are made as a lump sum. As an example, if an undergraduate student from another
                                                                                                                                                                                                                                                                                                                                                                University were invited to study here for the summer and paid a travel grant, the travel grant would
                                                                                                                                                                                                                                                                         6455      Not Harvard Students, Other Grants+Awards (Non-payroll), GENERAL
                                                                                                                                                                                                                                                                                                                                                                be charged here.
                                                                                                                                                                                                                                                                                                                                                                Prizes and awards to students not intended to cover either tuition or living expenses; may include
                                                                                                                                                                                                                                                                                                                                                                                                                                                                              Y         N         N           0                Y               N
                                                                                                            M646      Prizes+Awards, Students                      S646      S649    S646      Prizes+Awards, Students                             6460         6499     6460      Prizes+Awards, Students, GENERAL                                             research and travel grants to students; amounts are paid directly to students
                                                                                                                                                                                                                                                                                                                                                                Payments for undergraduate students for study abroad, summer research, and public service
                                                                                                                                                                                                                                                                                                                                                                programs. Amounts are paid directly to students, or on behalf of students, and do not represent
                                                                                                                                                                                                                                                                                                                                                                                                                                                                              Y         N         Y           0                Y               N
                                                                                                                                                                                                                                                                                                                                                                payment for services, which must be processed through a payroll object code.
                                                                                                                                                                                                                                                                         6461      Other Undergraduate Grants^Prizes+Awards, Students
                                                                                                                                                                   S649      S649    S649      Recovery of Scholarships and Awards                 6490         6499     6490      Recovery of Scholarships and Awards, GENERAL                                 Includes reimbursements to the University for amounts paid as scholarships and grants                         Y         N         Y           0               N                N
                                               G650       Supplies, Materials+Equipment   M650       M708   M650      Supplies, Materials+Equipment, Budget Only   S650      S650    S650      Supplies, Materials+Equipment, Budget Only          6500         6509     6500      Supplies, Materials+Equipment, Budget Only                                                                                                                                                 Y         N         N           0              XBO               N
                                                                                                            M651      Supplies+Materials                           S651      S673    S651      Supplies+Materials, Budget Only                     6510         6519     6510      Supplies+Materials, Budget Only                                                                                                                                                            Y         N         N           0              XBO               N
                                                                                                                                                                                     S652      Animals                                             6520         6529     6520      Animals, GENERAL                                                             Purchases of research animals                                                                                 Y         N         N           0               Y                Y
                                                                                                                                                                                                                                                                         6521      INTERTUB Sales^Animals                                                                                                                                                                     Y         N         N           0               N                N
                                                                                                                                                                                                                                                                         6522      INTRATUB Sales^Animals                                                                                                                                                                     Y         N         N           0               N                N
                                                                                                                                                                                                                                                                                                                                                                Purchases of supplies and materials for research animals (e.g., food, bedding); per-diem expenses
                                                                                                                                                                                                                                                                                                                                                                                                                                                                              Y         N         N           0                Y               Y
                                                                                                                                                                                     S653      Animal-Related Supplies+Materials                   6530         6539     6530      Animal-Related Supplies+Materials, GENERAL                                   for animal care should be charged to Other Services, Animal Per Diem Charges
                                                                                                                                                                                                                                                                         6531      INTERTUB Sales^Animal-Related Supplies+Materials                                                                                                                                           Y         N         N           0                N               N
                                                                                                                                                                                                                                                                         6532      INTRATUB Sales^Animal-Related Supplies+Materials                                                                                                                                           Y         N         N           0                N               N
                                                                                                                                                                                                                                                                                                                                                                Purchases of classroom supplies & materials, including audio and/or video materials (films, tapes),
                                                                                                                                                                                                                                                                                                                                                                books that are not library acquisitions, chalk, erasers, exam booklets, instructional forms, maps,            Y         N         N           0                Y               Y
                                                                                                                                                                                     S654      Classroom Supplies+Materials                        6540         6549     6540      Classroom Supplies+Materials, GENERAL                                        pointers and other items required for classroom purposes
                                                                                                                                                                                                                                                                                                                                                                Purchases of cookware, utensils, dinnerware, glassware, and table linens, both disposable and
                                                                                                                                                                                                                                                                                                                                                                                                                                                                              Y         N         N           0                Y               Y
                                                                                                                                                                                     S655      Dining Supplies+Materials                           6550         6569     6550      Dining Supplies+Materials, GENERAL                                           nondisposable
                                                                                                                                                                                                                                                                         6551      Cleaning Agents^Dining Supplies+Materials                                                                                                                                                  Y         N         N           0                Y               Y
                                                                                                                                                                                                                                                                         6552      Disposable Dining Ware^Dining Supplies+Materials                                                                                                                                           Y         N         N           0                Y               Y
                                                                                                                                                                                                                                                                         6553      Dining Room Ware^Dining Supplies+Materials                                                                                                                                                 Y         N         N           0                Y               Y
                                                                                                                                                                                                                                                                         6554      Kitchen Ware^Dining Supplies+Materials                                                                                                                                                     Y         N         N           0                Y               Y




               97cc9a00-4242-43fd-b227-03b06d62a21f.xls                                                                                                                                                                                               Page 17 of 87                                                                                                                                                                                                                                                      Rev. 04/12/2011
               Expense Object Codes                                                                                                                                                                                                 7/17/2011                                                                                                                                                                                                                                                 Printed 7/17/2011




                                                                                                                                                                                                                                                                                                                                                                                                                                                                       RSO
 Tera                        Tera                Giga                                  Giga    Mega                                                Mega    Super                                                                           Super    Object                                                                                                                                                                                                  Central   Central   Object Code     Allow Web          Assess
Parent   Tera Description     Fr     Tera To    Parent    Giga Description   Giga Fr    To     Parent                Mega Description   Mega Fr     To     Parent                                      Super Description      Super Fr      To       Code                                      Object Description                                                                     Comments                                                   Enabled?   Only?     Only?     Feed Class      Voucher?          Overhead
                                                                                                                                                                                                                                                   6555      Decor^Dining Supplies+Materials                                                                                                                                                        Y         N         N            0              Y                Y
                                                                                                                                                                                                                                                                                                                                         Purchases of food and beverages, including bottled water for office use; not to be used for food or
                                                                                                                                                                                                                                                                                                                                                                                                                                                    Y         N         N           0                Y               Y
                                                                                                                                                          S657      Food+Nonalcoholic Beverages                              6570         6579     6570      Food+Nonalcoholic Beverages, GENERAL                                        meals purchased while traveling
                                                                                                                                                                                                                                                   6571      Food, Cost of Goods Sold^Food+Nonalcoholic Beverages                        Food purchased for resale.                                                                                 Y         N         N           0                Y               N
                                                                                                                                                                                                                                                   6572      INTERTUB Sales^Food+Nonalcoholic Beverages                                                                                                                                             Y         N         N           0                N               N
                                                                                                                                                                                                                                                                                                                                         Purchases of gardening tools, fertilizer, weed and pest control chemicals, seed, plants and sod
                                                                                                                                                                                                                                                                                                                                                                                                                                                    Y         N         N           0                Y               Y
                                                                                                                                                          S658      Horticultural Supplies+Materials                         6580         6589     6580      Horticultural Supplies+Materials, GENERAL
                                                                                                                                                                                                                                                                                                                                         Purchases of hospital and clinical supplies and materials, including dental, optical, surgical and X-
                                                                                                                                                                                                                                                                                                                                                                                                                                                    Y         N         N           0                Y               Y
                                                                                                                                                          S659      Hospital+Clinical Supplies+Materials                     6590         6599     6590      Hospital+Clinical Supplies+Materials, GENERAL                               ray supplies
                                                                                                                                                                                                                                                                                                                                         This is used only for purchases of drugs on a federally sponsored award that does not allow
                                                                                                                                                                                                                                                                                                                                                                                                                                                    Y         N         Y           0                Y               N
                                                                                                                                                                                                                                                   6591      Non-overhead bearing drug costs^Hospital+Clinical Supplies+Materials        overhead on these purchases.
                                                                                                                                                          S660      Laboratory Supplies+Materials                            6600         6609     6600      Laboratory Supplies+Materials, GENERAL                                      Purchases of laboratory supplies and materials                                                             Y         N         N           0                Y               Y
                                                                                                                                                                                                                                                   6601      Chemicals, Solvents^Laboratory Supplies+Materials                                                                                                                                      Y         N         N           0                Y               Y
                                                                                                                                                                                                                                                   6602      Chemicals, Nonsolvents^Laboratory Supplies+Materials                                                                                                                                   Y         N         N           0                Y               Y
                                                                                                                                                                                                                                                   6603      INTERTUB Sales^Laboratory Supplies+Materials                                                                                                                                           Y         N         Y           0                N               Y
                                                                                                                                                                                                                                                   6604      INTRATUB Sales^Laboratory Supplies+Materials                                                                                                                                           Y         N         Y           0                N               Y
                                                                                                                                                          S661      Library Supplies+Materials                               6610         6619     6610      Library Supplies+Materials, GENERAL                                         Purchases of library supplies and materials, including supplies for repairing books                        Y         N         N           0                Y               Y
                                                                                                                                                          S662      Museum Supplies+Materials,                               6620         6629     6620      Museum Supplies+Materials, GENERAL                                          Purchases of museum supplies and materials                                                                 Y         N         N           0                Y               Y
                                                                                                                                                                                                                                                                                                                                         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 of the research funded by the       Y         N         N           0                Y               Y
                                                                                                                                                          S663      Nonlibrary Data+Materials                                6630         6639     6630      Nonlibrary Books+Reprints+Subscriptions, GENERAL                            award being charged, use code 6636.
                                                                                                                                                                                                                                                                                                                                         Includes books, electronic media; Sales to University departments should be credited to an inter- or
                                                                                                                                                                                                                                                                                                                                                                                                                                                    Y         N         N           0                N               N
                                                                                                                                                                                                                                                   6631      Publications Sales, INTERTUB^Nonlibrary Books+Reprints+Subscriptions        intra-tub expense credit object code.
                                                                                                                                                                                                                                                                                                                                         Includes books, electronic media; Sales to University departments should be credited to an inter- or
                                                                                                                                                                                                                                                                                                                                                                                                                                                    Y         N         N           0                N               N
                                                                                                                                                                                                                                                   6632      Publications Sales, INTRATUB^Nonlibrary Books+Reprints+Subscriptions        intra-tub expense credit object code.
                                                                                                                                                                                                                                                   6633      Subscription Sales, INTERTUB^Nonlibrary Books+Reprints+Subscriptions        Disabled                                                                                                   N         N         N           0                N               N
                                                                                                                                                                                                                                                   6634      Subscription Sales, INTRATUB^Nonlibrary Books+Reprints+Subscriptions                                                                                                                   Y         N         N           0                N               N
                                                                                                                                                                                                                                                   6635      Data Acquisition for Research^Nonlibrary Books+Reprints+Subscriptions                                                                                                                  Y         N         N           0                Y               Y
                                                                                                                                                                                                                                                                                                                                         This is used for reprints charged to federal awards which are reprints of articles about results of
                                                                                                                                                                                                                                                                                                                                                                                                                                                    Y         N         N           0                Y               Y
                                                                                                                                                                                                                                                   6636      Reprints, Allowable Federal^Nonlibrary Books+Reprints+Subscriptions         the research funded by the award being charged.
                                                                                                                                                                                                                                                                                                                                         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             Y         N         N           0                Y               Y
                                                                                                                                                          S664      Office Supplies+Materials                                6640         6649     6640      Office Supplies+Materials, GENERAL                                          charged to Supplies & Materials, Paper Stock for Production
                                                                                                                                                          S665      Photography, Printing+Reprographics Supplies+Materials   6650         6659     6650      Photography, Printing+Reprographics Supplies+Materials, GENERAL             Purchases of photographs not part of collections and of photography supplies                               Y         N         N           0                Y               Y
                                                                                                                                                                                                                                                   6651      Paper Stock for Prodn^Photography, Printing+Reprographics Supplies+Matls                                                                                                               Y         N         N           0                Y               Y
                                                                                                                                                                                                                                                   6652      Print Preparation^Photography, Printing+Reprographics Supplies+Materials                                                                                                               Y         N         N           0                Y               Y
                                                                                                                                                                                                                                                   6653      Print Pmt Material^Photography, Printing+Reprographics Supplies+Materials                                                                                                              Y         N         N           0                Y               Y
                                                                                                                                                                                                                                                   6654      Ink^Photography, Printing+Reprographics Supplies+Materials                                                                                                                             Y         N         N           0                Y               Y
                                                                                                                                                                                                                                                   6655      Film^Photography, Printing+Reprographics Supplies+Materials                                                                                                                            Y         N         N           0                Y               Y
                                                                                                                                                                                                                                                   6656      Off Set Plates^Photography, Printing+Reprographics Supplies+Materials                                                                                                                  Y         N         N           0                Y               Y
                                                                                                                                                          S666      Computer Supplies+Materials                              6660         6669     6660      Computer Supplies+Materials, GENERAL                                                                                                                                                   Y         N         N           0                Y               Y
                                                                                                                                                                                                                                                   6661      Technology, INTERTUB Sales of^Computer Supplies+Materials                                                                                                                              Y         N         N           0                N               N
                                                                                                                                                          S667      Preservation Supplies+Materials                          6670         6679     6670      Preservation Supplies+Materials, GENERAL                                                                                                                                               Y         N         N           0                Y               Y
                                                                                                                                                          S668      Other Supplies+Materials                                 6680         6699     6680      Other Supplies+Materials, GENERAL                                           Purchases of supplies and materials not specifically identified elsewhere                                  Y         N         N           0                Y               Y
                                                                                                                                                                                                                                                   6681      Parts for Repair Work^Other Supplies+Materials                                                                                                                                         Y         N         N           0                Y               Y
                                                                                                                                                                                                                                                   6682      Tools^Other Supplies+Materials                                                                                                                                                         Y         N         N           0                Y               Y
                                                                                                                                                                                                                                                   6683      Schedule II Narcotic Drugs^Other Supplies+Materials                                                                                                                                    Y         N         N           0                Y               Y
                                                                                                                                                                                                                                                   6684      Other Drugs^Other Supplies+Materials                                                                                                                                                   Y         N         N           0                Y               Y
                                                                                                                                                                                                                                                   6685      Pharmaceuticals, INTERTUB Sales^Other Supplies+Materials                    Disabled                                                                                                   N         N         N           0                N               N
                                                                                                                                                                                                                                                   6686      Pharmaceuticals, INTRATUB Sales^Other Supplies+Materials                                                                                                                               Y         N         N           0                N               N
                                                                                                                                                                                                                                                   6687      Billable Materials^Other Supplies+Materials                                                                                                                                            Y         N         N           0                Y               Y
                                                                                                                                                                                                                                                   6688      Fixed Fee Materials^Other Supplies+Materials                                                                                                                                           Y         N         N           0                Y               Y
                                                                                                                                                                                                                                                   6689      Merchandise+Materials Fixed Fee Sales, INTERTUB^Other Supplies+Materials    Disabled Includes merchandise other than technology                                                        N         N         N           0                N               N
                                                                                                                                                                                                                                                   6690      INTERTUB Sales^Other Supplies+Materials                                     Includes supplies and materials other than technology (e.g., software, hardware)                           Y         N         N           0                N               N
                                                                                                                                                                                                                                                                                                                                         Includes fixed fee sales of supplies and materials other than technology (e.g., software, hardware)
                                                                                                                                                                                                                                                                                                                                                                                                                                                    Y         N         N           0                N               N
                                                                                                                                                                                                                                                   6691      Fixed Fee Sales, INTRATUB^Other Supplies+Materials
                                                                                                                                                                                                                                                   6692      INTRATUB Sales^Other Supplies+Materials                                     Includes supplies and materials other than technology (e.g., software, hardware)                           Y         N         N           0                N               N
                                                                                                                                                                                                                                                   6693      Safety Supplies^Other Supplies+Materials                                                                                                                                               Y         N         N           0                Y               Y
                                                                                                                                                                                                                                                   6694      Environmental Supplies^Other Supplies+Materials                                                                                                                                        Y         N         N           0                Y               Y
                                                                                                                                                                                                                                                                                                                                         Laboratory supplies for high-throughput biomedical research that have a relatively high unit cost
                                                                                                                                                                                                                                                                                                                                         and are often utilized in large numbers. Overhead on first $75,000 per budget year                         Y         N         N           0                Y               Y
                                                                                                                                                                                                                                                   6695      Specialized lab supplies (overhead bearing)
                                                                                                                                                                                                                                                             Specialized lab supplies (non overhead bearing)                             Laboratory supplies for high-throughput biomedical research that have a relatively high unit cost
                                                                                                                                                                                                                                                                                                                                                                                                                                                    Y         N         N           0                Y               N
                                                                                                                                                                                                                                                   6696                                                                                  and are often utilized in large numbers. No overhead on > $75,000 per budget year.
                                                                                                                                                          S670      Supplies+Materials, Cost of Goods Sold                   6700         6709     6700      Supplies+Materials, Cost of Goods Sold, GENERAL                                                                                                                                        Y         N         N           0                Y               N
                                                                                                                                                                                                                                                   6701      CD-ROMs^Supplies+Materials, Cost of Goods Sold                              Disabled                                                                                                   N         N         N           0                Y               N
                                                                                                                                                                                                                                                   6702      Computer Peripherals^Supplies+Materials, Cost of Goods Sold                                                                                                                            Y         N         N           0                Y               N
                                                                                                                                                                                                                                                   6704      Non Book Items^Supplies+Materials, Cost of Goods Sold                                                                                                                                  Y         N         N           0                Y               N
                                                                                                                                                                                                                                                   6705      Parts^Supplies+Materials, Cost of Goods Sold                                                                                                                                           Y         N         N           0                Y               N
                                                                                                                                                                                                                                                   6706      Parts Warranty Reimbursement^Supplies+Materials, Cost of Goods Sold                                                                                                                    Y         N         N           0                Y               N
                                                                                                                                                                                                                                                   6707      Rebates^Supplies+Materials, Cost of Goods Sold                                                                                                                                         Y         N         N           0                Y               N
                                                                                                                                                                                                                                                   6708      Textbooks^Supplies+Materials, Cost of Goods Sold                                                                                                                                       Y         N         N           0                Y               N
                                                                                                                                                                                                                                                   6709      Trade Books^Supplies+Materials, Cost of Goods Sold                                                                                                                                     Y         N         N           0                Y               N
                                                                                                                                                                                                                                                                                                                                         Purchases of computer software and databases with unit cost below the capitalization limit, or with
                                                                                                                                                                                                                                                                                                                                                                                                                                                    Y         N         N           0                Y               Y
                                                                                                                                                          S671      Computer Software <$5000                                 6710         6719     6710      Computer Software <$5000, GENERAL                                           a contractual term or useful life of less than two years.
                                                                                                                                                                                                                                                   6711      Packaged Software, INTERTUB Sales of^Computer Software <$5000                                                                                                                          Y         N         N           0               N                N
                                                                                                                                                                                                                                                   6712      SW Documentation, INTERTUB Sales of^Computer Software <$5000                Disabled                                                                                                   N         N         N           0               N                N
                                                                                                                                                                                                                                                   6713      SW Media, INTERTUB Sales of^Computer Software <$5000                                                                                                                                   Y         N         N           0               N                N
                                                                                                                                                                                                                                                   6714      SW License Sales, INTERTUB^Computer Software <$5000                                                                                                                                    Y         N         N           0               N                N
                                                                                                                                                          S672      Computer Software <$5000, Cost of Goods Sold             6720         6739     6720      Computer Software <$5000, Cost of Goods Sold, GENERAL                                                                                                                                  Y         N         N           0               Y                N
                                                                                                                                                                                                                                                   6721      Software Documentation^Computer Software <$5000, Cost of Goods Sold         Disabled                                                                                                   N         N         N           0               Y                N
                                                                                                                                                                                                                                                   6722      Software Licenses^Computer Software <$5000, Cost of Goods Sold                                                                                                                         Y         N         N           0               Y                N
                                                                                                                                                                                                                                                   6723      Software Media^Computer Software <$5000, Cost of Goods Sold                                                                                                                            Y         N         N           0               Y                N
                                                                                                                                                                                                                                                   6724      Software Packages^Computer Software <$5000, Cost of Goods Sold                                                                                                                         Y         N         N           0               Y                N
                                                                                              M674      Equipment, Furniture+Fixtures   S674      S699    S674      Equipment, Furniture+Fixtures, Budget Only               6740         6749     6740      Equipment, Furniture+Fixtures, Budget Only                                                                                                                                             Y         N         N           0              XBO               N
                                                                                                                                                          S675      Computer Hardware <$5000, GENERAL                        6750         6759     6750      Computer Hardware <$5000, GENERAL                                           Purchases of computer systems with unit cost below the capitalization limit.                               Y         N         N           0               Y                Y
                                                                                                                                                                                                                                                                                                                                         Purchases of furniture, fixtures and noncomputer equipment with unit cost below the capitalization
                                                                                                                                                                                                                                                                                                                                                                                                                                                    Y         N         N           0                Y               Y
                                                                                                                                                          S676      Noncomputer Equipment, Furniture+Fixtures <$5000         6760         6769     6760      Noncomputer Equip, Furniture+Fixtures <$5000, GENERAL                       limit.
                                                                                                                                                                                                                                                   6761      Vehicles^Noncomputer Equip, Furn+Fixt <$5000                                Purchases of vehicles which are not capitalized                                                            Y         N         N           0                Y               Y
                                                                                                                                                                                                                                                   6762      Household Furnishings^Noncomp Equip, Furn+Fixt <$5000                                                                                                                                  Y         N         N           0                Y               Y
                                                                                                                                                                                                                                                   6763      Safety Equip^Noncomp Equip, Furn+Fixt <$5000                                                                                                                                           Y         N         N           0                Y               Y
                                                                                                                                                                                                                                                   6764      Environ Equip^Noncomp Equip, Furn+Fixt <$5000                                                                                                                                          Y         N         N           0                Y               Y
                                                                                                                                                                                                                                                   6765      Scientific Equip^Noncomp Equip, Furn+Fixt <$5000                                                                                                                                       Y         N         N           0                Y               Y
                                                                                                                                                                                                                                                                                                                                         Rentals and leases of computers, furniture, vehicles; not to be used for rental of vehicles while
                                                                                                                                                                                                                                                                                                                                                                                                                                                    Y         N         N           0                Y               Y
                                                                                                                                                          S677      Rentals of Equipment, Furniture+Fixtures                 6770         6779     6770      Rentals of Equipment, Furniture+Fixtures, GENERAL                           traveling
                                                                                                                                                                                                                                                   6771      Vehicle^Rentals of Equipment, Furniture+Fixtures                                                                                                                                       Y         N         N           0                Y               Y
                                                                                                                                                                                                                                                   6773      Rentals, Short Term^Rentals of Equipment, Furniture+Fixtures                                                                                                                           Y         N         N           0                Y               Y
                                                                                                                                                                                                                                                   6774      INTERTUB Sales^Rentals of Equipment, Furniture+Fixtures                                                                                                                                Y         N         N           0                N               N
                                                                                                                                                                                                                                                   6775      INTRATUB Sales^Rentals of Equipment, Furniture+Fixtures                                                                                                                                Y         N         N           0                N               N
                                                                                                                                                                                                                                                                                                                                         Includes expenses for building equipment where the total cost to fabricate the item is below the
                                                                                                                                                                                                                                                                                                                                                                                                                                                    Y         N         N           0                Y               Y
                                                                                                                                                          S678      Fabrications <$5000, GENERAL                             6780         6789     6780      Fabrications <$5000, GENERAL                                                capitalization limit.
                                                                                                                                                          S679      Equipment Usage Charges                                  6790         6799     6790      Equipment Usage Charges, GENERAL                                            Includes per-copy charges for rented copiers (category per Vicki J)                                        Y         N         N           0                Y               Y




               97cc9a00-4242-43fd-b227-03b06d62a21f.xls                                                                                                                                                                         Page 18 of 87                                                                                                                                                                                                                                                  Rev. 04/12/2011
               Expense Object Codes                                                                                                                                                                                                                   7/17/2011                                                                                                                                                                                                                                               Printed 7/17/2011




                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       RSO
 Tera                        Tera                Giga                                        Giga    Mega                                                           Mega    Super                                                                            Super    Object                                                                                                                                                                                                Central   Central   Object Code     Allow Web          Assess
Parent   Tera Description     Fr     Tera To    Parent         Giga Description    Giga Fr    To     Parent                 Mega Description             Mega Fr     To     Parent                                Super Description              Super Fr      To      Code                                      Object Description                                                                     Comments                                                 Enabled?   Only?     Only?     Feed Class      Voucher?          Overhead
                                                                                                                                                                           S680      Equipment, Furn+Fixtures >=$5000                          6800         6869     6800      Equipment, Furn+Fixtures >=$5000 (Non-Consolidating Tubs Only)               For non-consolidated tub use only.                                                                      Y         N         N            0              Y                N
                                                                                                                                                                                                                                                                     6801      Noncomputer Equip, Non-Sponsored^Equip >=$5000                                                                                                                                       Y         N         N            0              Y                N
                                                                                                                                                                                                                                                                     6802      Noncomputer Equip, Sponsored^Equip >=$5000                                                                                                                                           Y         N         N            0              Y                N
                                                                                                                                                                                                                                                                     6803      Computer, Non-Sponsored^Equip >=$5000                                                                                                                                                Y         N         N            0              Y                N
                                                                                                                                                                                                                                                                     6804      Computer, Sponsored^Equip >=$5000                                                                                                                                                    Y         N         N            0              Y                N
                                                                                                                                                                                                                                                                     6805      Residential Furn+Fixtures, Non-Sponsored^Equip >=$5000                                                                                                                               Y         N         N            0              Y                N
                                                                                                                                                                                                                                                                     6806      Residential Furn+Fixtures, Sponsored^Equip >=$5000                                                                                                                                   Y         N         N            0              Y                N
                                                                                                                                                                                                                                                                     6807      Office Furn+Fixtures, Non-Sponsored^Equip >=$5000                                                                                                                                    Y         N         N            0              Y                N
                                                                                                                                                                                                                                                                     6808      Office Furn+Fixtures, Sponsored^Equip >=$5000                                                                                                                                        Y         N         N            0              Y                N
                                                                                                                                                                                                                                                                     6809      Vehicle, Non-Sponsored^Equip >=$5000                                                                                                                                                 Y         N         N            0              Y                N
                                                                                                                                                                                                                                                                     6810      Vehicle, Sponsored^Equip >=$5000                                                                                                                                                     Y         N         N            0              Y                N
                                                                                                                                                                                                                                                                     6811      Non-Sponsored Work in Progress^Equip >=$5000                                                                                                                                         Y         N         N            0              Y                N
                                                                                                                                                                                                                                                                     6812      Sponsored Work in Progress^Equip >=$5000                                                                                                                                             Y         N         N            0              Y                N
                                                                                                                                                                                                                                                                     6813      Scientific Equipment, Non-Sponsored^Equip >=$5000                                                                                                                                    Y         N         N            0              Y                N
                                                                                                                                                                                                                                                                     6814      Scientific Equipment, Sponsored^Equip >=$5000                                                                                                                                        Y         N         N            0              Y                N
                                                                                                                                                                                                                                                                                                                                                            Purchases of computer software and databases with unit cost equal to or above the capitalization
                                                                                                                                                                                                                                                                                                                                                            limit, AND with a contractual term or useful life of more than two years. This code is used for         Y         N         N           0                Y               N
                                                                                                                                                                                                                                                                     6815      Software, Non-Sponsored^Equip >=$5000                                        purchases from non-sponsored funds only.
                                                                                                                                                                                                                                                                                                                                                            Purchases of computer software and databases with unit cost equal to or above the capitalization
                                                                                                                                                                                                                                                                                                                                                            limit, AND with a contractual term or useful life of more than two years. This code is used for         Y         N         N           0                Y               N
                                                                                                                                                                                                                                                                     6816      Software, Sponsored ^Equip >=$5000                                           purchases from sponsored funds only.
                                                                                                                                                                           S687      Equipment, Cost of Goods Sold                             6870         6889     6870      Noncomputer Equipment, Cost of Goods Sold                                                                                                                                            Y         N         N           0               Y                N
                                                                                                                                                                                                                                                                     6871      Computer Equipment, Cost of Goods Sold                                                                                                                                               Y         N         N           0               Y                N
                                                                                                                                                                                                                                                                     6872      Network Equipment, Cost of Goods Sold                                                                                                                                                Y         N         N           0               Y                N
                                                                                                                                                                                                                                                                     6873      Noncomputer Equipment, INTERTUB Sales of                                     Disabled                                                                                                N         N         N           0               N                N
                                                                                                                                                                                                                                                                     6874      Noncomputer Equipment, INTRATUB Sales of                                     Disabled                                                                                                N         N         N           0               N                N
                                                                                                                                                                                                                                                                     6875      Computer Hardware Sales, INTERTUB                                                                                                                                                    Y         N         N           0               N                N
                                                                                                                                                                           S689      Equipment for Rental, Cost of Goods Sold                  6890         6999     6890      Equipment for Rental, Cost of Goods Sold, GENERAL                            Purchases of items for rental                                                                           Y         N         N           0               Y                N
                                                                                                                                                                                                                                                                     6891      Copiers^Equipment for Rental, Cost of Goods Sold                                                                                                                                     Y         N         N           0               Y                N
                                                                                                                                                                                                                                                                     6892      Other Equipment^Equipment for Rental, Cost of Goods Sold                     Disabled                                                                                                N         N         N           0               Y                N
                                                                                                                                                                                                                                                                     6893      Short-Term Rental^Equipment for Rental, Cost of Goods Sold                                                                                                                           Y         N         N           0               Y                N
                                                                                                    M700      Collections                                S700      S708    S700      Collections, Budget Only                                  7000         7009     7000      Collections, Budget Only                                                                                                                                                             Y         N         N           0              XBO               N
                                                                                                                                                                                                                                                                                                                                                            Purchases of films, slides, tapes, photographs and other audiovisual materials for collections
                                                                                                                                                                                                                                                                                                                                                                                                                                                                    Y         N         N           0                Y               Y
                                                                                                                                                                           S701      Audio-Visual Collections                                  7010         7019     7010      Audio-Visual Collections, GENERAL
                                                                                                                                                                           S702      Manuscripts+Archives Collections                          7020         7029     7020      Manuscripts+Archives Collections, GENERAL                                    Purchases of manuscripts, papers and rare books for library archive collections                         Y         N         N           0               Y                Y
                                                                                                                                                                           S703      Monographs for Library Collections                        7030         7049     7030      Monographs for Library Collections, GENERAL                                                                                                                                          Y         N         N           0               Y                Y
                                                                                                                                                                                                                                                                     7031      Print^Monographs for Library Collections                                                                                                                                             Y         N         N           0               Y                Y
                                                                                                                                                                                                                                                                     7032      Microform^Monographs for Library Collections                                                                                                                                         Y         N         N           0               Y                Y
                                                                                                                                                                                                                                                                     7033      Sound Recording^Monographs for Library Collections                                                                                                                                   Y         N         N           0               Y                Y
                                                                                                                                                                                                                                                                     7034      Slide^Monographs for Library Collections                                                                                                                                             Y         N         N           0               Y                Y
                                                                                                                                                                                                                                                                     7035      Audio-Visual^Monographs for Library Collections                                                                                                                                      Y         N         N           0               Y                Y
                                                                                                                                                                                                                                                                     7036      Photograph^Monographs for Library Collections                                                                                                                                        Y         N         N           0               Y                Y
                                                                                                                                                                                                                                                                     7037      Score^Monographs for Library Collections                                                                                                                                             Y         N         N           0               Y                Y
                                                                                                                                                                                                                                                                     7038      Map^Monographs for Library Collections                                                                                                                                               Y         N         N           0               Y                Y
                                                                                                                                                                                                                                                                     7039      Electronic Data^Monographs for Library Collections                           includes licensing fees                                                                                 Y         N         N           0               Y                Y
                                                                                                                                                                                                                                                                     7040      Digitally Reformatted^Monographs for Library Collections                                                                                                                             Y         N         N           0               Y                Y
                                                                                                                                                                                                                                                                     7049      INTERTUB Sales^Monographs for Library Collections                            Disabled                                                                                                N         N         N           0               N                N
                                                                                                                                                                           S705      Serials for Library Collections                           7050         7069     7050      Serials for Library Collections, GENERAL                                                                                                                                             Y         N         N           0               Y                Y
                                                                                                                                                                                                                                                                     7051      Print^Serials for Library Collections                                                                                                                                                Y         N         N           0               Y                Y
                                                                                                                                                                                                                                                                     7052      Microform^Serials for Library Collections                                                                                                                                            Y         N         N           0               Y                Y
                                                                                                                                                                                                                                                                     7053      Sound Recording^Serials for Library Collections                                                                                                                                      Y         N         N           0               Y                Y
                                                                                                                                                                                                                                                                     7054      Slide^Serials for Library Collections                                                                                                                                                Y         N         N           0               Y                Y
                                                                                                                                                                                                                                                                     7055      Audio-Visual^Serials for Library Collections                                                                                                                                         Y         N         N           0               Y                Y
                                                                                                                                                                                                                                                                     7056      Photograph^Serials for Library Collections                                                                                                                                           Y         N         N           0               Y                Y
                                                                                                                                                                                                                                                                     7057      Score^Serials for Library Collections                                                                                                                                                Y         N         N           0               Y                Y
                                                                                                                                                                                                                                                                     7058      Map^Serials for Library Collections                                                                                                                                                  Y         N         N           0               Y                Y
                                                                                                                                                                                                                                                                     7059      Electronic Data^Serials for Library Collections                              includes licensing fees                                                                                 Y         N         N           0               Y                Y
                                                                                                                                                                                                                                                                     7060      Digitally Reformatted^Serials for Library Collections                                                                                                                                Y         N         N           0               Y                Y
                                                                                                                                                                                                                                                                     7067      Digitally Reformatted Materials^Library Collections                                                                                                                                  Y         N         Y           0               Y                Y
                                                                                                                                                                                                                                                                     7068      INTERTUB Sales^Library Collections                                                                                                                                                   Y         N         Y           0               N                N
                                                                                                                                                                                                                                                                     7069      INTRATUB Sales^Library Collections                                                                                                                                                   Y         N         Y           0               N                N
                                                                                                                                                                           S707      Works of Art for Museum Collections                       7070         7079     7070      Works of Art for Museum Collections, GENERAL                                                                                                                                         Y         N         N           0               Y                Y
                                                                                                                                                                           S708      Other Museum Collections                                  7080         7089     7080      Other Museum Collections, GENERAL                                                                                                                                                    Y         N         N           0               Y                Y
                                                                                                                                                                                                                                                                     7081      INTERTUB Sales^Other Museum Collections                                      Includes proceeds from deaccessioning                                                                   Y         N         N           0               N                N
                                                                                                                                                                                                                                                                     7082      INTRATUB Sales^Other Museum Collections                                      Includes proceeds from deaccessioning                                                                   Y         N         N           0               N                N
                                                                                                                                                                                                                                                                     7083      Botanical Collections^Other Museum Collections                                                                                                                                       Y         N         N           0               Y                Y
                                               G709       Space+Occupancy         M709       M754   M709      Space+Occupancy, Budget Only               S709      S709    S709      Space+Occupancy, Budget Only                              7090         7090     7090      Space+Occupancy, Budget Only                                                                                                                                                         Y         N         N           0              XBO               N
                                                                                                    M710      Space+Occupancy Recoveries                 S710      S710    S710      Space+Occupancy Recoveries                                7091         7118     7091      Space+Occupancy Recoveries, GENERAL                                                                                                                                                  Y         N         N           0               Y                Y
                                                                                                                                                                                                                                                                     7092      Fixed Fee Maint Svc Labor, INTERTUB^Space+Occupancy Recoveries                                                                                                                       Y         N         N           0               Y                N
                                                                                                                                                                                                                                                                     7093      Fixed Fee Maint Svc Labor, INTRATUB^Space+Occupancy Recoveries                                                                                                                       Y         N         N           0               Y                N
                                                                                                                                                                                                                                                                     7094      Other Maint Svc Labor, INTERTUB^Space+Occupancy Recoveries                                                                                                                           Y         N         N           0               Y                N
                                                                                                                                                                                                                                                                     7095      Other Maint Svc Labor, INTRATUB^Space+Occupancy Recoveries                                                                                                                           Y         N         N           0               Y                N
                                                                                                                                                                                                                                                                     7096      Fixed Fee Svc Contracts, INTERTUB Sales of^Space+Occupancy Recoveries                                                                                                                Y         N         N           0               Y                N
                                                                                                                                                                                                                                                                     7097      Fixed Fee Svc Contracts, INTRATUB Sales of^Space+Occupancy Recoveries        Disabled                                                                                                N         N         N           0               Y                N
                                                                                                                                                                                                                                                                     7098      Market Rate Svc Contracts, INTERTUB Sales of^Space+Occupancy Recoveries                                                                                                              Y         N         N           0               Y                N
                                                                                                                                                                                                                                                                     7099      Market Rate Svc Contracts, INTRATUB Sales of^Space+Occupancy Recoveries      Disabled                                                                                                N         N         N           0               Y                N
                                                                                                                                                                                                                                                                     7100      No Markup Svc Contracts, INTERTUB Sales of^Space+Occupancy Recoveries        Disabled                                                                                                N         N         N           0               Y                N
                                                                                                                                                                                                                                                                     7101      No Markup Svc Contracts, INTRATUB Sales of^Space+Occupancy Recoveries                                                                                                                Y         N         N           0               Y                N
                                                                                                                                                                                                                                                                     7102      Other Svc Contracts, INTERTUB Sales of^Space+Occupancy Recoveries                                                                                                                    Y         N         N           0               Y                N
                                                                                                                                                                                                                                                                     7103      Other Svc Contracts, INTRATUB Sales of^Space+Occupancy Recoveries                                                                                                                    Y         N         N           0               Y                N
                                                                                                                                                                                                                                                                     7104      Mgt Svcs, INTERTUB^Space+Occupancy Recoveries                                                                                                                                        Y         N         N           0               Y                N
                                                                                                                                                                                                                                                                     7105      Mgt Svcs, INTRATUB^Space+Occupancy Recoveries                                                                                                                                        Y         N         N           0               Y                N
                                                                                                                                                                                                                                                                     7106      Ops Svcs, INTERTUB Sales of^Space+Occupancy Recoveries                                                                                                                               Y         N         N           0               Y                N
                                                                                                                                                                                                                                                                     7107      Ops Svcs, INTRATUB Sales of^Space+Occupancy Recoveries                                                                                                                               Y         N         N           0               Y                N
                                                                                                                                                                                                                                                                     7108      Maint Svcs, INTERTUB Sales of^Space+Occupancy Recoveries                                                                                                                             Y         N         N           0               Y                N
                                                                                                                                                                                                                                                                     7109      Maint Svcs, INTRATUB Sales of^Space+Occupancy Recoveries                                                                                                                             Y         N         N           0               Y                N
                                                                                                    M711      Space, Improvements, Repairs+Maintenance   S711      S721    S711      Improvements, Repairs+Maintenance of Space, Budget Only   7119         7119     7119      Improvements, Repairs+Maintenance of Space, Budget Only                                                                                                                              Y         N         N           0              XBO               N
                                                                                                                                                                                                                                                                                                                                                            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
                                                                                                                                                                                                                                                                                                                                                                                                                                                                    Y         N         N           0                Y               N
                                                                                                                                                                                                                                                                                                                                                            of Space object codes, and capital projects in excess of $100K should be capitalized.
                                                                                                                                                                           S712      Improvements+Alterations to Space, Not Capitalized        7120         7129     7120      Improvements+Alterations to Space, Not Capitalized, GENERAL
                                                                                                                                                                           S713      Mechanical Repairs+Maintenance of Space                   7130         7149     7130      Mechanical Repairs+Maintenance of Space, GENERAL                                                                                                                                     Y         N         N           0                Y               Y
                                                                                                                                                                                                                                                                     7131      Appliance Repair+Supplies^Mechanical Repairs+Maintenance of Space                                                                                                                    Y         N         N           0                Y               Y
                                                                                                                                                                                                                                                                     7132      Central Fire Systems Monitoring^Mechanical Repairs+Maintenance of Space                                                                                                              Y         N         N           0                Y               Y
                                                                                                                                                                                                                                                                     7133      Electrical Repair^Mechanical Repairs+Maintenance of Space                                                                                                                            Y         N         N           0                Y               Y
                                                                                                                                                                                                                                                                     7134      Elevator+Lift Repair^Mechanical Repairs+Maintenance of Space                                                                                                                         Y         N         N           0                Y               Y
                                                                                                                                                                                                                                                                     7135      Elevator+Lift Maintenance^Mechanical Repairs+Maintenance of Space                                                                                                                    Y         N         N           0                Y               Y
                                                                                                                                                                                                                                                                     7136      HVAC Repair+Supplies^Mechanical Repairs+Maintenance of Space                                                                                                                         Y         N         N           0                Y               Y
                                                                                                                                                                                                                                                                     7137      HVAC Maintenance^Mechanical Repairs+Maintenance of Space                                                                                                                             Y         N         N           0                Y               Y
                                                                                                                                                                                                                                                                     7138      Plumbing Repair^Mechanical Repairs+Maintenance of Space                                                                                                                              Y         N         N           0                Y               Y
                                                                                                                                                                                                                                                                     7139      Sewer Lines+Piping^Mechanical Repairs+Maintenance of Space                                                                                                                           Y         N         N           0                Y               Y
                                                                                                                                                                                                                                                                     7140      Tools+Equipment Repair^Mechanical Repairs+Maintenance of Space                                                                                                                       Y         N         N           0                Y               Y
                                                                                                                                                                                                                                                                     7141      EPA Compliance^Mechanical Repairs+Maintenance of Space                                                                                                                               Y         N         N           0                Y               Y
                                                                                                                                                                           S715      Structural+Other Repairs+Maintenance of Space             7150         7179     7150      Structural+Other Repairs+Maintenance of Space, GENERAL                                                                                                                               Y         N         N           0                Y               Y
                                                                                                                                                                                                                                                                     7151      Bathroom Renovations^Structural+Other Repairs+Maintenance of Space                                                                                                                   Y         N         N           0                Y               Y
                                                                                                                                                                                                                                                                     7152      Carpentry^Structural+Other Repairs+Maintenance of Space                                                                                                                              Y         N         N           0                Y               Y
                                                                                                                                                                                                                                                                     7153      Construction Renovations^Structural+Other Repairs+Maintenance of Space                                                                                                               Y         N         N           0                Y               Y
                                                                                                                                                                                                                                                                     7154      Driveways+Sidewalks^Structural+Other Repairs+Maintenance of Space                                                                                                                    Y         N         N           0                Y               Y
                                                                                                                                                                                                                                                                                                                                                            This code is not be used for ASBESTOS or LEAD, as specific codes 7170 and 7171, respectively,
                                                                                                                                                                                                                                                                                                                                                                                                                                                                    Y         N         N           0                Y               Y
                                                                                                                                                                                                                                                                     7155      Haz Material Remediation-OTHER^Structural+Oth Repairs+Maintenance of Space   are available for these purposes.
                                                                                                                                                                                                                                                                     7156      Fences+Gates^Structural+Other Repairs+Maintenance of Space                                                                                                                           Y         N         N           0                Y               Y
                                                                                                                                                                                                                                                                     7157      Flooring^Structural+Other Repairs+Maintenance of Space                                                                                                                               Y         N         N           0                Y               Y




               97cc9a00-4242-43fd-b227-03b06d62a21f.xls                                                                                                                                                                                           Page 19 of 87                                                                                                                                                                                                                                                Rev. 04/12/2011
               Expense Object Codes                                                                                                                                                                                                      7/17/2011                                                                                                                                                                                                                                                      Printed 7/17/2011




                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 RSO
 Tera                        Tera                Giga                                  Giga    Mega                                                        Mega    Super                                                                        Super    Object                                                                                                                                                                                                       Central   Central   Object Code     Allow Web          Assess
Parent   Tera Description     Fr     Tera To    Parent    Giga Description   Giga Fr    To     Parent                Mega Description           Mega Fr     To     Parent                                     Super Description    Super Fr      To       Code                                      Object Description                                                                           Comments                                                  Enabled?   Only?     Only?     Feed Class      Voucher?          Overhead
                                                                                                                                                                                                                                                        7158      Kitchen Renovations^Structural+Other Repairs+Maintenance of Space                                                                                                                           Y         N         N            0              Y                Y
                                                                                                                                                                                                                                                        7159      Lock Repair+Keys^Structural+Other Repairs+Maintenance of Space                                                                                                                              Y         N         N            0              Y                Y
                                                                                                                                                                                                                                                        7160      Maint Workers, Non-Harvard^Structural+Other Repairs+Maint of Space                                                                                                                          Y         N         N            0              Y                Y
                                                                                                                                                                                                                                                        7161      Masonry^Structural+Other Repairs+Maintenance of Space                                                                                                                                       Y         N         N            0              Y                Y
                                                                                                                                                                                                                                                        7162      Painting+Wallcovering^Structural+Other Repairs+Maintenance of Space                                                                                                                         Y         N         N            0              Y                Y
                                                                                                                                                                                                                                                        7163      Project Reimbursable Expenses^Structural+Other Repairs+Maintenance of Space                                                                                                                 Y         N         N            0              Y                Y
                                                                                                                                                                                                                                                        7164      Roof Repairs^Structural+Other Repairs+Maintenance of Space                                                                                                                                  Y         N         N            0              Y                Y
                                                                                                                                                                                                                                                        7165      Temporary Tenant Relocation^Structural+Other Repairs+Maintenance of Space                                                                                                                   Y         N         N            0              Y                Y
                                                                                                                                                                                                                                                        7166      Window Supplies^Structural+Other Repairs+Maintenance of Space                                                                                                                               Y         N         N            0              Y                Y
                                                                                                                                                                                                                                                        7167      Access Compliance^Structural+Other Repairs+Maintenance of Space                                                                                                                             Y         N         N            0              Y                Y
                                                                                                                                                                                                                                                        7168      Police Details^Structural+Other Repairs+Maintenance of Space                                                                                                                                Y         N         N            0              Y                Y
                                                                                                                                                                                                                                                        7169      Vacancy Painting^Structural+Other Repairs+Maintenance of Space                                                                                                                              Y         N         N            0              Y                Y
                                                                                                                                                                                                                                                        7170      Haz Mat Remediation-ASBESTOS^Structural+Other Repairs+Maintenance of Space                                                                                                                  Y         N         Y            0              Y                Y
                                                                                                                                                                                                                                                        7171      Haz Mat Remediation-LEAD^Structural + Other Repairs + Maintenance of Space                                                                                                                  Y         N         Y            0              Y                Y
                                                                                                                                                                                                                                                        7172      Demolition of Space, Non-Capital^Sturctural+Other Repairs+Maintenance of Space   This object code is only for non-capitalizable demolition and related costs, interior or exterior.         Y         N         Y            0              Y                Y
                                                                                                                                                                                                                                                        7173      Haz Mat Remediation-PCBs^Structural + Other Repairs+ Maintenance of Space                                                                                                                   Y         N         Y            0              Y                Y
                                                                                                                                                                                                                                                        7174      Haz Mat Remediation-CONTRA^Structural+Other Repairs+Maintenance of Space         To be used by Central Administration for the purpose of reclassifying previously accrued Haz Mat           Y         Y         Y            9              N                N
                                                                                                                                                                  S718      Preventive Maintenance of Space                       7180         7189     7180      Preventive Maintenance of Space, GENERAL                                         expenses                                                                                                   Y         N         N            0              Y                Y
                                                                                                                                                                  S719      Supplies+Equipment for Repairs+Maintenance of Space   7190         7219     7190      Supplies+Equipment for Repairs+Maintenance of Space, GENERAL                                                                                                                                Y         N         N            0              Y                Y
                                                                                                                                                                                                                                                        7191      Air Conditioners^Supplies+Equipment for Repairs+Maintenance of Space                                                                                                                        Y         N         N            0              Y                Y
                                                                                                                                                                                                                                                        7192      Carpentry^Supplies+Equipment for Repairs+Maintenance of Space                                                                                                                               Y         N         N            0              Y                Y
                                                                                                                                                                                                                                                        7193      Dishwashers^Supplies+Equipment for Repairs+Maintenance of Space                                                                                                                             Y         N         N            0              Y                Y
                                                                                                                                                                                                                                                        7194      Electrical^Supplies+Equipment for Repairs+Maintenance of Space                                                                                                                              Y         N         N            0              Y                Y
                                                                                                                                                                                                                                                        7195      Hot Water^Supplies+Equipment for Repairs+Maintenance of Space                                                                                                                               Y         N         N            0              Y                Y
                                                                                                                                                                                                                                                        7196      Painting^Supplies+Equipment for Repairs+Maintenance of Space                                                                                                                                Y         N         N            0              Y                Y
                                                                                                                                                                                                                                                        7197      Plumbing^Supplies+Equipment for Repairs+Maintenance of Space                                                                                                                                Y         N         N            0              Y                Y
                                                                                                                                                                                                                                                        7198      Refrigerators^Supplies+Equipment for Repairs+Maintenance of Space                                                                                                                           Y         N         N            0              Y                Y
                                                                                                                                                                                                                                                        7199      Signs+Directories^Supplies+Equipment for Repairs+Maintenance of Space                                                                                                                       Y         N         N            0              Y                Y
                                                                                                                                                                                                                                                        7200      Stoves^Supplies+Equipment for Repairs+Maintenance of Space                                                                                                                                  Y         N         N            0              Y                Y
                                                                                                                                                                                                                                                        7201      Tools+Equipment^Supplies+Equipment for Repairs+Maintenance of Space                                                                                                                         Y         N         N            0              Y                Y
                                                                                              M722      Space, Operations                       S722      S735    S722      Space Ops, Budget Only                                7220         7229     7220      Space Ops, Budget Only                                                                                                                                                                      Y         N         N            0             XBO               N
                                                                                                                                                                                                                                                                                                                                                   Rental and lease of space for offices, storage space and other operations; includes rental of space
                                                                                                                                                                                                                                                                                                                                                   for meetings and events; not to be used for hotel or other space rented while traveling                    Y         N         N           0                Y               N
                                                                                                                                                                  S723      Rentals+Leases of Space                               7230         7239     7230      Rentals+Leases of Space, GENERAL
                                                                                                                                                                                                                                                        7231      Building+Office^Rentals+Leases of Space                                                                                                                                                     Y         N         N           0                Y               N
                                                                                                                                                                                                                                                        7232      Room+Meeting^Rentals+Leases of Space                                                                                                                                                        Y         N         N           0                Y               Y
                                                                                                                                                                                                                                                                                                                                                   Includes rental of space for events; student housing income should be captured in Lodging,
                                                                                                                                                                                                                                                                                                                                                                                                                                                              Y         N         N           0                N               N
                                                                                                                                                                  S724      Real Estate Rental Recoveries, Internal               7240         7259     7240      Real Estate Rentals, INTERTUB                                                    Student.
                                                                                                                                                                                                                                                        7241      Residential Real Estate Rentals, INTERTUB                                                                                                                                                   Y         N         N           0                N               N
                                                                                                                                                                                                                                                        7242      Short Term Real Estate Rentals, INTERTUB                                                                                                                                                    Y         N         N           0                N               N
                                                                                                                                                                                                                                                        7243      SFP Exempt Real Estate Rentals, INTERTUB                                                                                                                                                    Y         N         N           0                N               N
                                                                                                                                                                                                                                                        7244      Building/Infrastructure Assessment Real Estate Rentals, INTERTUB                 Disabled                                                                                                   N         N         N           0                N               N
                                                                                                                                                                                                                                                        7245      Real Estate Rentals, INTRATUB                                                                                                                                                               Y         N         N           0                N               N
                                                                                                                                                                                                                                                                                                                                                   Includes purchased services, custodial supplies and materials, and noncapitalized equipment
                                                                                                                                                                                                                                                                                                                                                                                                                                                              Y         N         N           0                Y               Y
                                                                                                                                                                  S726      Cleaning+Housekeeping of Space                        7260         7269     7260      Cleaning+Housekeeping of Space, GENERAL
                                                                                                                                                                                                                                                        7261      Window Washing^Cleaning+Housekeeping of Space                                                                                                                                               Y         N         N           0                Y               Y
                                                                                                                                                                                                                                                        7262      Consumable Supplies^Cleaning+Housekeeping of Space                                                                                                                                          Y         N         N           0                Y               Y
                                                                                                                                                                                                                                                        7263      Nonconsumable Materials+Equipment^Cleaning+Housekeeping of Space                                                                                                                            Y         N         N           0                Y               Y
                                                                                                                                                                                                                                                        7264      Vacancy Cleaning^Cleaning+Housekeeping of Space                                                                                                                                             Y         N         N           0                Y               Y
                                                                                                                                                                  S727      Groundskeeping                                        7270         7279     7270      Groundskeeping+Supplies, GENERAL                                                 Includes purchased services and noncapitalized equipment plus groundskeeping supplies                      Y         N         N           0                Y               Y
                                                                                                                                                                                                                                                        7271      Snow Removal+Supplies^Groundskeeping+Supplies                                                                                                                                               Y         N         N           0                Y               Y
                                                                                                                                                                                                                                                                                                                                                   Includes treatment for rodent and insect control in buildings, but not outdoors; the latter should be
                                                                                                                                                                                                                                                                                                                                                                                                                                                              Y         N         N           0                Y               Y
                                                                                                                                                                  S728      Pest Control                                          7280         7289     7280      Pest Control, GENERAL                                                            charged to Space, Groundskeeping or to Supplies & Materials, Horticultural
                                                                                                                                                                                                                                                                                                                                                   Includes payments for guard services and monitoring services, including security for special events
                                                                                                                                                                                                                                                                                                                                                                                                                                                              Y         N         N           0                Y               Y
                                                                                                                                                                  S729      Security Svcs                                         7290         7299     7290      Security Svcs, GENERAL
                                                                                                                                                                  S730      Trash Removal                                         7300         7309     7300      Trash Removal, GENERAL                                                           Includes purchased services and noncapitalized equipment used for trash removal                            Y         N         N           0                Y               Y
                                                                                                                                                                                                                                                        7301      Recycling^Trash Removal                                                                                                                                                                     Y         N         N           0                Y               Y
                                                                                                                                                                  S731      Hazardous Waste Disposal                              7310         7319     7310      Hazardous Waste Disposal, GENERAL                                                                                                                                                           Y         N         N           0                Y               Y
                                                                                                                                                                                                                                                                                                                                                   Purchases related to operations and maintenance of facilities not specifically identified elsewhere
                                                                                                                                                                                                                                                                                                                                                                                                                                                              Y         N         N           0                Y               Y
                                                                                                                                                                  S732      Other Ops of Space                                    7320         7359     7320      Other Ops of Space, GENERAL
                                                                                                                                                                                                                                                        7321      Accounting Fees^Other Ops of Space                                                                                                                                                          Y         N         N           0               Y                Y
                                                                                                                                                                                                                                                        7322      Affiliated Leasing Fees^Other Ops of Space                                                                                                                                                  Y         N         N           0               Y                Y
                                                                                                                                                                                                                                                        7323      Commercial Leasing Fees^Other Ops of Space                                                                                                                                                  Y         N         N           0               Y                Y
                                                                                                                                                                                                                                                        7324      GIS/CAD Fees^Other Ops of Space                                                                                                                                                             Y         N         N           0               Y                Y
                                                                                                                                                                                                                                                        7325      Housing Office Fees^Other Ops of Space                                                                                                                                                      Y         N         N           0               Y                Y
                                                                                                                                                                                                                                                        7326      MIS Fees^Other Ops of Space                                                                                                                                                                 Y         N         N           0               Y                Y
                                                                                                                                                                                                                                                        7327      Emergency Communications^Other Ops of Space                                                                                                                                                 Y         N         N           0               Y                Y
                                                                                                                                                                                                                                                        7328      Energy Mgt Systems^Other Ops of Space                                                                                                                                                       Y         N         N           0               Y                Y
                                                                                                                                                                                                                                                        7329      Fire Protection+Supplies^Other Ops of Space                                                                                                                                                 Y         N         N           0               Y                Y
                                                                                                                                                                                                                                                        7330      Security Systems^Other Ops of Space                                                                                                                                                         Y         N         N           0               Y                Y
                                                                                                                                                                                                                                                        7331      Operating Expense Reimbursements^Other Ops of Space                                                                                                                                         Y         N         N           0               Y                Y
                                                                                                                                                                                                                                                        7332      Real Estate Svcs, INTERTUB^Other Ops of Space                                                                                                                                               Y         N         N           0               N                N
                                                                                                                                                                                                                                                        7333      Real Estate Svcs, INTRATUB^Other Ops of Space                                                                                                                                               Y         N         N           0               N                N
                                                                                                                                                                                                                                                        7334      HPRE Assessments^Other Ops of Space                                                                                                                                                         Y         N         N           0               N                Y
                                                                                                                                                                                                                                                        7335      Property Mgt Fees^Other Ops of Space                                                                                                                                                        Y         N         N           0               Y                Y
                                                                                                                                                                                                                                                        7336      Condo Fees^Other Ops of Space                                                                                                                                                               Y         N         N           0               Y                Y
                                                                                              M736      Interest on Space+Occupancy, External   S736      S742    S736      Interest on Space+Occupancy, External, Budget Only    7360         7369     7360      Interest on Space+Occupancy, External, Budget Only                                                                                                                                          Y         N         N           0              XBO               N
                                                                                                                                                                                                                                                                                                                                                   Used to record interest expense for loans in object codes 3220 & 3240. Only Financial
                                                                                                                                                                                                                                                                                                                                                                                                                                                              Y          Y         Y           9               N               N
                                                                                                                                                                  S737      Bonds+Notes Payable Interest                          7370         7379     7370      Loan Pool, Bonds+Notes Payable Interest Expense                                  Administration may create transactions with this object code.
                                                                                                                                                                                                                                                                                                                                                   Used to record interest expense for loans in object codes 3260 & 3280. Only Financial
                                                                                                                                                                                                                                                                                                                                                                                                                                                              Y          Y         Y           9               N               N
                                                                                                                                                                                                                                                        7371      Dept Debt, Bonds+Notes Payable Interest Expense                                  Administration may create transactions with this object code.
                                                                                                                                                                                                                                                                                                                                                   Used to record interest expense for loans in object code 3250. Only Financial Administration may
                                                                                                                                                                                                                                                                                                                                                                                                                                                              Y          Y         Y           9               N               N
                                                                                                                                                                                                                                                        7372      Facilities CP, Bonds+Notes Payable Interest Expense                              create transactions with this object code.
                                                                                                                                                                                                                                                                                                                                                   Used to record interest expense for loans in object code 3270. Only Central Admin can transact to
                                                                                                                                                                                                                                                                                                                                                                                                                                                              Y          Y         Y           9               N               N
                                                                                                                                                                                                                                                        7373      Other Facilities Debt, Bonds+Notes Payable Interest Expense                      this object code.
                                                                                                                                                                                                                                                                                                                                                   Used to record interest expense for loans in object code 3290. Only Central Admin can transact to
                                                                                                                                                                                                                                                                                                                                                                                                                                                              Y          Y         Y           9               Y               N
                                                                                                                                                                                                                                                        7374      Other Non-Fac Debt, Bonds+Notes Payable Interest Expense                         this object code.
                                                                                                                                                                                                                                                                                                                                                   Used to record interest expense for loans in object code 3091. Only Financial Administration may
                                                                                                                                                                                                                                                                                                                                                                                                                                                              Y          Y         Y           9               N               N
                                                                                                                                                                  S738      GOA Interest Expense                                  7380         7399     7380      Facilities Construction in Progress GOA Interest Expense                         create transactions with this object code.
                                                                                                                                                                                                                                                                                                                                                   Used to record interest expense for loans in object code 3001. Only Financial Administration may
                                                                                                                                                                                                                                                                                                                                                                                                                                                              Y          Y         Y           9               N               N
                                                                                                                                                                                                                                                        7381      Facilities Placed in Service GOA Interest Expense                                create transactions with this object code.
                                                                                                                                                                                                                                                                                                                                                   Used to record interest expense for loans in object code 3121. Only Financial Administration may
                                                                                                                                                                                                                                                                                                                                                                                                                                                              Y          Y         Y           9               N               N
                                                                                                                                                                                                                                                        7382      Equipment Work in Progress GOA Interest Expense                                  create transactions with this object code.
                                                                                                                                                                                                                                                                                                                                                   Used to record interest expense for loans in object code 3031. Only Financial Administration may
                                                                                                                                                                                                                                                                                                                                                                                                                                                              Y          Y         Y           9               N               N
                                                                                                                                                                                                                                                        7383      Equipment Placed in Service GOA Interest Expense                                 create transactions with this object code.
                                                                                                                                                                                                                                                                                                                                                   Used to record interest expense for loans in object code 3151. Only Financial Administration may
                                                                                                                                                                                                                                                                                                                                                                                                                                                              Y          Y         Y           9               N               N
                                                                                                                                                                                                                                                        7384      Other Work in Progress GOA Interest Expense                                      create transactions with this object code.
                                                                                                                                                                                                                                                                                                                                                   Used to record interest expense for loans in object code 3061. Only Financial Administration may
                                                                                                                                                                                                                                                                                                                                                                                                                                                              Y          Y         Y           9               N               N
                                                                                                                                                                                                                                                        7385      Other Placed in Service GOA Interest Expense                                     create transactions with this object code.
                                                                                                                                                                                                                                                                                                                                                   Used to record interest expense for loans in object code 3090. Only Financial Administration may
                                                                                                                                                                                                                                                                                                                                                                                                                                                              Y          Y         Y           9               N               N
                                                                                                                                                                  S740      Loan Pool Interest Expense                            7400         7429     7400      Facilities Construction in Progress Loan Pool Interest Expense                   create transactions with this object code.
                                                                                                                                                                                                                                                                                                                                                   Used to record interest expense for loans in object code 3000. Only Financial Administration may
                                                                                                                                                                                                                                                                                                                                                                                                                                                              Y          Y         Y           9               N               N
                                                                                                                                                                                                                                                        7401      Facilities Placed in Service Loan Pool Interest Expense                          create transactions with this object code.
                                                                                                                                                                                                                                                                                                                                                   Used to record interest expense for loans in object code 3120. Only Financial Administration may
                                                                                                                                                                                                                                                                                                                                                                                                                                                              Y          Y         Y           9               N               N
                                                                                                                                                                                                                                                        7402      Equipment Work in Progress Loan Pool Interest Expense                            create transactions with this object code.
                                                                                                                                                                                                                                                                                                                                                   Used to record interest expense for loans in object code 3030. Only Financial Administration may
                                                                                                                                                                                                                                                                                                                                                                                                                                                              Y          Y         Y           9               N               N
                                                                                                                                                                                                                                                        7403      Equipment Placed in Service Loan Pool Interest Expense                           create transactions with this object code.
                                                                                                                                                                                                                                                                                                                                                   Used to record interest expense for loans in object code 3150. Only Financial Administration may
                                                                                                                                                                                                                                                                                                                                                                                                                                                              Y          Y         Y           9               N               N
                                                                                                                                                                                                                                                        7404      Other Work in Progress Loan Pool Interest Expense                                create transactions with this object code.
                                                                                                                                                                                                                                                                                                                                                   Used to record interest expense for loans in object code 3060. Only Financial Administration may
                                                                                                                                                                                                                                                                                                                                                                                                                                                              Y          Y         Y           9               N               N
                                                                                                                                                                                                                                                        7405      Other Placed in Service Loan Pool Interest Expense                               create transactions with this object code.
                                                                                              M743      Utilities                               S743      S754    S743      Utilities Expenses, Budget Only                       7430         7439     7430      Utilities Expenses, Budget Only                                                                                                                                                             Y         N         N            0              XBO              N




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               Expense Object Codes                                                                                                                                                                                                        7/17/2011                                                                                                                                                                                                                                                  Printed 7/17/2011




                                                                                                                                                                                                                                                                                                                                                                                                                                                                               RSO
 Tera                        Tera                Giga                                           Giga    Mega                                                  Mega    Super                                                                       Super    Object                                                                                                                                                                                                   Central   Central   Object Code     Allow Web          Assess
Parent   Tera Description     Fr     Tera To    Parent           Giga Description     Giga Fr    To     Parent                  Mega Description   Mega Fr     To     Parent                                    Super Description     Super Fr      To      Code                                         Object Description                                                                   Comments                                                   Enabled?   Only?     Only?     Feed Class      Voucher?          Overhead
                                                                                                                                                                     S744      Chilled Water Utilities                              7440         7449     7440      Chilled Water Expenses, GENERAL                                                                                                                                                         Y         N         N            0               Y                Y
                                                                                                                                                                                                                                                          7441      Chilled Water, INTERTUB Sales of^Chilled Water Expenses                                                                                                                                 Y         N         N            0               N               N
                                                                                                                                                                                                                                                          7442      Chilled Water, INTRATUB Sales of^Chilled Water Expenses                                                                                                                                 Y         N         N            0               N               N
                                                                                                                                                                     S745      Electricity                                          7450         7459     7450      Electricity Expenses, GENERAL                                                                                                                                                           Y         N         N            0               Y                Y
                                                                                                                                                                                                                                                          7451      Electricity, INTERTUB Sales of^Electricity Expenses                                                                                                                                     Y         N         N            0               N               N
                                                                                                                                                                                                                                                          7452      Electricity, INTRATUB Sales of^Electricity Expenses                                                                                                                                     Y         N         N            0               N               N
                                                                                                                                                                                                                                                          7453      Electric Heat^Electricity Expenses                                                                                                                                                      Y         N         N            0               Y                Y
                                                                                                                                                                     S746      Fuel Oil                                             7460         7469     7460      Fuel Oil Expenses, GENERAL                                                                                                                                                              Y         N         N            0               Y                Y
                                                                                                                                                                                                                                                          7461      Fuel Oil, INTERTUB Sales of^Fuel Oil Expenses                                                                                                                                           Y         N         N            0               N               N
                                                                                                                                                                                                                                                          7462      Fuel Oil, INTRATUB Sales of^Fuel Oil Expenses                                                                                                                                           Y         N         N            0               N               N
                                                                                                                                                                     S747      Diesel Oil                                           7470         7479     7470      Diesel Oil Expenses, GENERAL                                                                                                                                                            Y         N         N            0               Y                Y
                                                                                                                                                                     S748      Natural Gas                                          7480         7489     7480      Natural Gas Expenses, GENERAL                                                                                                                                                           Y         N         N            0               Y                Y
                                                                                                                                                                                                                                                          7481      Natural Gas, INTERTUB Sales of^Natural Gas Expenses                                                                                                                                     Y         N         N            0               N               N
                                                                                                                                                                                                                                                          7482      Natural Gas, INTRATUB Sales of^Natural Gas Expenses                                                                                                                                     Y         N         N            0               N               N
                                                                                                                                                                                                                                                          7483      Gas Heat^Natural Gas Expenses                                                                                                                                                           Y         N         N            0               Y                Y
                                                                                                                                                                     S749      Steam                                                7490         7499     7490      Steam Expenses, GENERAL                                                                                                                                                                 Y         N         N            0               Y                Y
                                                                                                                                                                                                                                                          7491      Steam, INTERTUB Sales of^Steam Expenses                                                                                                                                                 Y         N         N            0               N               N
                                                                                                                                                                                                                                                          7492      Steam, INTRATUB Sales of^Steam Expenses                                                                                                                                                 Y         N         N            0               N               N
                                                                                                                                                                     S750      Water+Sewer Utilities                                7500         7509     7500      Water+Sewer Expenses, GENERAL                                                                                                                                                           Y         N         N            0               Y                Y
                                                                                                                                                                                                                                                          7501      Water+Sewer, INTERTUB Sales of^Water+Sewer Expenses                                                                                                                                     Y         N         N            0               N               N
                                                                                                                                                                                                                                                          7502      Water+Sewer, INTRATUB Sales of^Water+Sewer Expenses                                                                                                                                     Y         N         N            0               N               N
                                                                                                                                                                     S751      Utilities Systems, Non-Capitalized                   7510         7519     7510      Utility Systems, Not Capitalized, GENERAL                                                                                                                                               Y         N         N            0               Y                Y
                                                                                                                                                                                                                                                          7511      Care+Ops of Utilities, INTERTUB Sales^Utility Systems, Not Capitalized                                                                                                                  Y         N         N            0               N               N
                                                                                                                                                                                                                                                          7512      Care+Ops of Utilities, INTRATUB Sales^Utility Systems, Not Capitalized                                                                                                                  Y         N         N            0               N               N
                                                                                                                                                                     S752      Cost of Goods for Utilities                          7520         7539     7520      Cost of Goods Sold Utilities, GENERAL                                                                                                                                                   Y         N         N            0               Y               N
                                                                                                                                                                                                                                                          7521      Chilled Water^Cost of Goods Sold Utilities                                                                                                                                              Y         N         N            0               Y               N
                                                                                                                                                                                                                                                          7522      Electricity^Cost of Goods Sold Utilities                                                                                                                                                Y         N         N            0               Y               N
                                                                                                                                                                                                                                                          7523      Fuel Oil^Cost of Goods Sold Utilities                                                                                                                                                   Y         N         N            0               Y               N
                                                                                                                                                                                                                                                          7524      Diesel Oil^Cost of Goods Sold Utilities                                                                                                                                                 Y         N         N            0               Y               N
                                                                                                                                                                                                                                                          7525      Natural Gas^Cost of Goods Sold Utilities                                                                                                                                                Y         N         N            0               Y               N
                                                                                                                                                                                                                                                          7526      Steam^Cost of Goods Sold Utilities                                                                                                                                                      Y         N         N            0               Y               N
                                                                                                                                                                                                                                                          7527      Water+Sewer^Cost of Goods Sold Utilities                                                                                                                                                Y         N         N            0               Y               N
                                                                                                                                                                     S754      Other Utilities Expenses                             7540         7549     7540      Vacancy Utilities Expenses                                                                                                                                                              Y         N         N            0               Y                Y
                                               G755       Capital-Related Expenses   M755       M759   M755      Depreciation                      S755      S759    S755      Depreciation, Budget Only                            7550         7559     7550      Depreciation, Budget Only                                                                                                                                                               Y         N         N            0              XBO              N
                                                                                                                                                                     S756      Facilities Depreciation                              7560         7569     7560      Facilities Depreciation, GENERAL                                              Only Central Admin can transact to this object code                                                       Y         Y         Y            9               N               N
                                                                                                                                                                     S757      Equipment, Fixtures, Furniture Depreciation          7570         7599     7570      Sponsored Equipment, Fixtures, Furniture Depreciation                         Only Central Admin can transact to this object code                                                       Y         Y         Y            9               N               N
                                                                                                                                                                                                                                                          7571      Nonsponsored Equipment, Fixtures, Furniture Depreciation                      Only Central Admin can transact to this object code                                                       Y         Y         Y            9               N               N
                                               G760       Other Expenses             M760       M886   M760      Other Expenses, Budget Only       S760      S760    S760      Other Expenses, Budget Only                          7600         7609     7600      Other Expenses, Budget Only                                                                                                                                                             Y         N         N            0              XBO              N
                                                                                                       M761      Interest Expense, Other           S761      S763    S761      Interest Expense, Other, Budget Only                 7610         7619     7610      Interest Expense, Other, Budget Only                                                                                                                                                    Y         N         N            0              XBO              N
                                                                                                                                                                     S762      Interest, Other, External                            7620         7629     7620      Working Capital Notes+Bonds Payable Interest                                  Only Central Admin can transact to this object code                                                       Y         Y         Y            9               N               N
                                                                                                                                                                                                                                                          7621      Other External Interest Expense                                                                                                                                                         Y         N         N            0               Y                Y
                                                                                                                                                                                                                                                                                                                                                  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        Y          Y         Y           9               N               N
                                                                                                                                                                     S763      Interest, Other, Internal                            7630         7639     7630      Tub Net Asset, GOA Internal Interest                                          Financial Administration may create transactions with this object code
                                                                                                                                                                                                                                                                                                                                                  Used to credit interest recoveries to CCOR when interest charged to tubs is capitalized (e.g.,
                                                                                                                                                                                                                                                                                                                                                  interest on GOA-funded CIP projects). Only Financial Administration may create transactions with          Y          Y         Y           9               N               N
                                                                                                                                                                                                                                                          7631      Other GOA Internal Interest                                                   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 with donor terms. This             Y         N         N            0               N               N
                                                                                                                                                                                                                                                          7632      GOA Interest Transfers^Interest, Other, Internal                              object code must always net to zero.
                                                                                                       M764      Travel+Entertainment              S764      S768    S764      Travel+Entertainment, Budget Only                    7640         7649     7640      Travel+Entertainment, Budget Only                                                                                                                                                       Y         N         N            0              XBO              N
                                                                                                                                                                                                                                                                                                                                                  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
                                                                                                                                                                                                                                                                                                                                                                                                                                                            Y         N         N            0               Y               Y
                                                                                                                                                                                                                                                                                                                                                  Expenses; this code may be used by those whose sponsored reporting requirements do not
                                                                                                                                                                     S765      Domestic Travel, General                             7650         7669     7650      Domestic Travel, GENERAL                                                      necessitate tracking at a more detailed level.
                                                                                                                                                                                                                                                          7651      Airfare^Domestic Travel                                                                                                                                                                 Y         N         N            0               Y               Y
                                                                                                                                                                                                                                                          7652      Lodging^Domestic Travel                                                                                                                                                                 Y         N         N            0               Y               Y
                                                                                                                                                                                                                                                          7653      Ground Transportation^Domestic Travel                                                                                                                                                   Y         N         N            0               Y               Y
                                                                                                                                                                                                                                                                                                                                                  This code should be used only for expenditures incurred while traveling, for meals without a
                                                                                                                                                                                                                                                                                                                                                                                                                                                            Y         N         N            0               Y               Y
                                                                                                                                                                                                                                                          7654      Meals+Incidentals^Domestic Travel                                             specific business purpose (which belong in Business Meals & Entertainment).
                                                                                                                                                                                                                                                                                                                                                  Expenditures for meals and entertainment with a specific business purpose, incurred either locally
                                                                                                                                                                                                                                                                                                                                                                                                                                                            Y         N         N            0               Y               Y
                                                                                                                                                                                                                                                          7655      Business Meals+Entertainment, Domestic Travel+Local^Domestic Travel           or while traveling
                                                                                                                                                                                                                                                                                                                                                  Represents the internal billing credit for lodging, meals and other domestic travel costs charged by
                                                                                                                                                                                                                                                                                                                                                                                                                                                            Y         N          Y           0               N               Y
                                                                                                                                                                                                                                                          7656      INTERTUB^Domestic Travel                                                      one tub to another.
                                                                                                                                                                                                                                                                                                                                                  Represents the internal billing credit for lodging, meals and other domestic travel costs charged by
                                                                                                                                                                                                                                                                                                                                                                                                                                                            Y         N          Y           0               N               Y
                                                                                                                                                                                                                                                          7657      INTRATUB^Domestic Travel                                                      one department within a 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
                                                                                                                                                                                                                                                                                                                                                                                                                                                            Y         N         N            0               Y               Y
                                                                                                                                                                                                                                                                                                                                                  Unallowable Expenses; this code may be used by those whose sponsored reporting requirements
                                                                                                                                                                     S767      Foreign Travel, General                              7670         7689     7670      Foreign Travel, GENERAL                                                       do not necessitate tracking at a more detailed level.
                                                                                                                                                                                                                                                          7671      Airfare^Foreign Travel                                                                                                                                                                  Y         N         N            0               Y               Y
                                                                                                                                                                                                                                                          7672      Lodging^Foreign Travel                                                                                                                                                                  Y         N         N            0               Y               Y
                                                                                                                                                                                                                                                          7673      Ground Transportation^Foreign Travel                                                                                                                                                    Y         N         N            0               Y               Y
                                                                                                                                                                                                                                                          7674      Meals+Incidentals^Foreign Travel                                                                                                                                                        Y         N         N            0               Y               Y
                                                                                                                                                                                                                                                          7675      Business Meals^Foreign Travel                                                                                                                                                           Y         N         N            0               Y               Y
                                                                                                                                                                                                                                                          7676      In Country Foreign Travel^Foreign Travel                                      "Domestic" travel expenditures for staff based in countries outside the U.S.                              Y         N         N            0               Y               Y
                                                                                                       M769      Insurance+Losses                  S769      S775    S769      Insurance+Losses, Budget Only                        7690         7699     7690      Insurance+Losses, Budget Only                                                                                                                                                           Y         N         N            0              XBO              N
                                                                                                                                                                     S770      Insurance Premiums, External                         7700         7709     7700      Insurance Premiums, External, GENERAL                                         Only Central Admin can transact to this object code                                                       Y         Y         Y            9               N               Y
                                                                                                                                                                                                                                                          7701      Fine Arts^Insurance Premiums, External                                        Disabled                                                                                                  N         N         N            0               Y               Y
                                                                                                                                                                                                                                                          7702      Malpractice^Insurance Premiums, External                                                                                                                                                Y         N         N            0               Y               Y
                                                                                                                                                                                                                                                          7703      Medical^Insurance Premiums, External                                                                                                                                                    Y         N         N            0               Y               Y
                                                                                                                                                                                                                                                          7704      Insurance Reimbursements^Insurance Premiums, External                                                                                                                                   Y         N         N            0               Y               Y
                                                                                                                                                                                                                                                          7705      Other^Insurance Premiums, External                                                                                                                                                      Y         N         N            0               Y               Y
                                                                                                                                                                                                                                                                                                                                                  Only Central Admin can transact to this object code (Neiman needs access for UHS insurance
                                                                                                                                                                                                                                                                                                                                                                                                                                                            Y          Y         Y           9               N               Y
                                                                                                                                                                     S771      Insurance Premiums, Internal                         7710         7719     7710      Insurance Premiums, Internal, GENERAL                                         payments)
                                                                                                                                                                                                                                                          7711      Insurance Premiums,Internal,Transfers, Intratub^Insurance Premiums Internal   Used to transfer internal insurance premiums to the appropriate 33-digit string within a tub. This
                                                                                                                                                                                                                                                                                                                                                                                                                                                            Y         N          Y           0               N               N
                                                                                                                                                                                                                                                                                                                                                  object code must always net to zero at the tub level.
                                                                                                                                                                     S772      Insurance Fees                                                             7720      Insurance Fees, GENERAL                                                       Only Central Admin can transact to this object code                                                       Y         Y         Y            9               N               Y
                                                                                                                                                                                                                                                          7721      Loss Control Fees^Insurance Fees                                                                                                                                                        Y         Y         Y            0               N               Y
                                                                                                                                                                                                                                                          7722      OCIP Administrator Fees^Insurance Fees                                                                                                                                                  Y         Y         Y            0               N               Y
                                                                                                                                                                     S773      Miscellaneous Insurance Expenses                     7730         7739     7730      Insurance Miscellaneous Expenses, GENERAL                                     Only Central Admin can transact to this object code                                                       Y         Y         Y            9               N               Y
                                                                                                                                                                     S774      Losses, Payments for                                 7740         7759     7740      Losses, Payments for, GENERAL                                                                                                                                                           Y         N         N            0               Y               Y
                                                                                                                                                                                                                                                          7741      B+M^Losses, Payments for                                                      Only Central Admin can transact to this object code                                                       Y         Y         Y            9               N               Y
                                                                                                                                                                                                                                                          7742      CGL^Losses, Payments for                                                      Only Central Admin can transact to this object code                                                       Y         Y         Y            9               N               Y
                                                                                                                                                                                                                                                          7743      Collision^Losses, Payments for                                                Only Central Admin can transact to this object code                                                       Y         Y         Y            9               N               Y
                                                                                                                                                                                                                                                          7744      Fire^Losses, Payments for                                                     Only Central Admin can transact to this object code                                                       Y         Y         Y            9               N               Y
                                                                                                                                                                                                                                                          7745      Theft^Losses, Payments for                                                    Only Central Admin can transact to this object code                                                       Y         Y         Y            9               N               Y
                                                                                                                                                                                                                                                          7746      Third Party^Losses, Payments for                                              Only Central Admin can transact to this object code                                                       Y         Y         Y            9               N               Y
                                                                                                                                                                                                                                                          7747      Water^Losses, Payments for                                                    Only Central Admin can transact to this object code                                                       Y         Y         Y            9               N               Y
                                                                                                                                                                                                                                                          7748      Miscellaneous Losses^Losses, Payments for                                                                                                                                               Y         Y         Y            9               N               Y
                                                                                                                                                                                                                                                          7749      OCIP^Losses, Payments for                                                                                                                                                               Y         Y         Y            9               N               Y
                                                                                                                                                                                                                                                          7750      OCIP Loss Reimbursements^Losses,Payments for                                                                                                                                            Y         Y         Y            0               N               Y
                                                                                                       M776      Write-Offs                        S776      S783    S776      Write Offs, Budget Only                              7760         7760     7760      Write-Offs, Budget Only                                                                                                                                                                 Y         N         N            0              XBO              N
                                                                                                                                                                                                                                                                                                                                                  Includes write-offs of receivables and loans, and any later payments against written-off amounts
                                                                                                                                                                                                                                                                                                                                                                                                                                                            Y         N         N            0               Y               N
                                                                                                                                                                     S777      Write Offs                                           7761         7839     7761      Bad Debt Expenses+Recovery                                                    which are received (FAS suggests central only)
                                                                                                                                                                                                                                                          7762      Student Loan Forgiveness                                                      Includes loan amounts forgiven to former students who perform public service                              Y         N         N            0               Y               N
                                                                                                                                                                                                                                                          7763      Other Loan Write-Offs                                                                                                                                                                   Y         N         N            0               Y               N
                                                                                                                                                                                                                                                          7764      Inventory Write-Offs                                                                                                                                                                    Y         N         N            0               Y               N
                                                                                                                                                                                                                                                          7765      Fund Balance Write-Offs                                                       Includes write-offs of amounts overexpended from Funds                                                    Y         N         N            0               Y               N
                                                                                                                                                                                                                                                          7766      Prior Year Current Use Gifts Returned to Donor                                To be used when prior year current use gifts need to be returned to the donor. It should only be
                                                                                                                                                                                                                                                                                                                                                                                                                                                            Y          Y         Y           9               N               N
                                                                                                                                                                                                                                                                                                                                                  used with Current use gifts (range 300000-389999).
                                                                                                       M784      Professional Svcs                 S784      S801    S784      Professional Svcs, Budget Only                       7840         7849     7840      Professional Svcs, Budget Only                                                                                                                                                          Y         N         N            0              XBO              N




               97cc9a00-4242-43fd-b227-03b06d62a21f.xls                                                                                                                                                                                Page 21 of 87                                                                                                                                                                                                                                                   Rev. 04/12/2011
               Expense Object Codes                                                                                                                                                                                                     7/17/2011                                                                                                                                                                                                                                                  Printed 7/17/2011




                                                                                                                                                                                                                                                                                                                                                                                                                                                                            RSO
 Tera                        Tera                Giga                                  Giga    Mega                                                Mega    Super                                                                               Super    Object                                                                                                                                                                                                   Central   Central   Object Code     Allow Web          Assess
Parent   Tera Description     Fr     Tera To    Parent    Giga Description   Giga Fr    To     Parent                Mega Description   Mega Fr     To     Parent                                  Super Description               Super Fr      To      Code                                      Object Description                                                                       Comments                                                  Enabled?   Only?     Only?     Feed Class      Voucher?          Overhead
                                                                                                                                                          S785      Accounting+Audit Professional Svcs                           7850         7859     7850      Accounting+Audit Professional Svcs, GENERAL                                                                                                                                             Y         N         N            0               Y                Y
                                                                                                                                                          S786      Actuarial Professional Svcs                                  7860         7869     7860      Actuarial Professional Svcs, GENERAL                                          Only Central Admin can transact to this object code                                                       Y         Y         Y            9               N                Y
                                                                                                                                                                                                                                                                                                                                               Includes architectural services, building engineering services, construction management services
                                                                                                                                                                                                                                                                                                                                               which are not capitalized (e.g., services incurred relating to projects which are not actually            Y         N         N            0               Y               Y
                                                                                                                                                          S787      Construction-Related Professional Svcs, Not Capitalized      7870         7879     7870      Construction-Related Professional Svcs, Not Capitalized, GENERAL              undertaken)
                                                                                                                                                                                                                                                       7871      Realtor+Brokerage Svcs^Construction-Related Professional Svcs, Not Captl                                                                                                                Y         N         N            0               Y               Y
                                                                                                                                                                                                                                                       7872      Capital Advisory Svcs^Construction-Related Professional Svcs, Not Captl                                                                                                                 Y         N         N            0               Y               Y
                                                                                                                                                                                                                                                       7873      Appraisal Fees^Construction-Related Professional Svcs, Not Captl                                                                                                                        Y         N         N            0               Y               Y
                                                                                                                                                          S788      Search Firms Professional Svcs                               7880         7889     7880      Search Firm Professional Svcs, GENERAL                                                                                                                                                  Y         N         N            0               Y               Y
                                                                                                                                                          S789      Outplacement Professional Svcs                               7890         7899     7890      Outplacement Professional Svcs, GENERAL                                                                                                                                                 Y         N         N            0               Y               Y
                                                                                                                                                          S790      Hospital Personnel Professional Svcs                         7900         7909     7900      Hospital Personnel Professional Svcs, GENERAL                                                                                                                                           Y         N         N            0               Y               Y
                                                                                                                                                          S791      Information Tech Consulting Professional Svcs                7910         7919     7910      Info Tech Professional Svcs Consulting, GENERAL                               Includes programming services as well as advisory services                                                Y         N         N            0               Y               Y
                                                                                                                                                                                                                                                       7911      Tech Consulting Svcs, INTERTUB^Info Tech Professional Svcs Consulting                                                                                                                   Y         N         N            0               N               N
                                                                                                                                                          S792      Instructional Professional Svcs                              7920         7929     7920      Instructional Professional Svcs, GENERAL                                                                                                                                                Y         N         N            0               Y               Y
                                                                                                                                                          S793      Legal Professional Svcs                                      7930         7939     7930      Legal Professional Svcs, GENERAL                                                                                                                                                        Y         N         N            0               Y               Y
                                                                                                                                                                                                                                                       7931      Legal Fees, Recoverable^Legal Professional Svcs                               Disabled                                                                                                  N         N         N            0               Y               Y
                                                                                                                                                          S794      Mgt Consulting Professional Svcs                             7940         7949     7940      Mgt Consulting Professional Svcs, GENERAL                                     Purchases of advisory services from nonuniversity individuals or organizations                            Y         N         N            0               Y               Y
                                                                                                                                                          S795      Brokerage+Underwriting Professional Svcs                     7950         7959     7950      Brokerage+Underwriting Professional Svcs, GENERAL                             Only Central Admin can transact to this object code                                                       Y         Y         Y            9               N               Y
                                                                                                                                                                                                                                                                                                                                               Includes scientific and technical services, environmental health and safety testing and services
                                                                                                                                                                                                                                                                                                                                                                                                                                                         Y         N         N            0               Y               Y
                                                                                                                                                          S796      Engineering+Scientific Professional Svcs                     7960         7969     7960      Engineering+Scientific Professional Svcs, GENERAL
                                                                                                                                                          S797      Publication-Related Professional Svcs                        7970         7979     7970      Publication-Related Professional Svcs, GENERAL                                Includes editorial services, graphical design                                                             Y         N         N            0               Y               Y
                                                                                                                                                          S798      Other Professional Svcs                                      7980         8019     7980      Other Professional Svcs, GENERAL                                              Professional svcs not listed above.                                                                       Y         N         N            0               Y               Y
                                                                                                                                                                                                                                                       7981      INTERTUB Sales^Other Professional Svcs                                                                                                                                                  Y         N         Y            0               N               Y
                                                                                                                                                                                                                                                       7982      INTRATUB Sales^Other Professional Svcs                                                                                                                                                  Y         N         Y            0               N               Y
                                                                                                                                                                                                                                                                                                                                               Used to expense fees incurred during the set-up of a credit facility over the duration of the credit
                                                                                                                                                                                                                                                                                                                                                                                                                                                         Y          Y         Y           9               N               Y
                                                                                                                                                                                                                                                       7983      Amortization of Credit Facility Upfront Fees                                  facility
                                                                                                                                                                                                                                                                                                                                               To be used by the Office of Technology Development to pay Harvard inventors for their share of
                                                                                                                                                                                                                                                                                                                                               royalties. Payments to departments for royalties are processed through object code 4830-Royalty           Y         N          Y           0               Y               N
                                                                                                                                                                                                                                                       7984      Royalty Payments, Other Professional Svcs, GENERAL                            Distribution, GENERAL.
                                                                                              M802      Other Svcs                      S802      S831    S802      Other Svcs, Budget Only                                      8020         8029     8020      Other Svcs, Budget Only                                                                                                                                                                 Y         N         N            0              XBO              N
                                                                                                                                                          S803      Animal per Diem Charges                                      8030         8039     8030      Animal per Diem Charges, GENERAL                                              Payments for food, care and housing of research animals                                                   Y         N         N            0               Y               Y
                                                                                                                                                                                                                                                       8031      Animal per Diem Svcs, INTERTUB^Animal per Diem Charges                        Income earned by providing food, housing and care for research animals                                    Y         N         N            0               N               N
                                                                                                                                                                                                                                                       8032      Animal per Diem Svcs, INTRATUB^Animal per Diem Charges                        Income earned by providing food, housing and care for research animals                                    Y         N         N            0               N               N
                                                                                                                                                          S804      Bank Fees                                                    8040         8049     8040      Bank Fees, GENERAL                                                            charged for use of credit cards and for maintenance of bank accounts                                      Y         N         N            0               Y               Y
                                                                                                                                                          S805      Binding Svcs                                                 8050         8059     8050      Binding Svcs, GENERAL                                                                                                                                                                   Y         N         N            0               Y               Y
                                                                                                                                                                                                                                                                                                                                               If alcoholic beverages are included in the costs, the amount should be charged to Unallowable
                                                                                                                                                                                                                                                                                                                                                                                                                                                         Y         N         N            0               Y               Y
                                                                                                                                                          S806      Catering Svcs                                                8060         8069     8060      Catering Svcs, GENERAL                                                        Expenses
                                                                                                                                                                                                                                                       8061      Dining Svcs for Conferences, INTERTUB^Catering Svcs                                                                                                                                     Y         N         N            0               N               N
                                                                                                                                                                                                                                                       8062      Dining Svcs for Functions, INTERTUB^Catering Svcs                                                                                                                                       Y         N         N            0               N               N
                                                                                                                                                                                                                                                       8063      Dining Svcs, Other, INTERTUB^Catering Svcs                                                                                                                                              Y         N         N            0               N               N
                                                                                                                                                                                                                                                       8064      Dining Svcs, INTRATUB^Catering Svcs                                                                                                                                                     Y         N         N            0               N               N
                                                                                                                                                                                                                                                                                                                                               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                    Y         N         N            0               Y               Y
                                                                                                                                                                                                                                                                                                                                               FUNDS (100000-199999), only services provided by an external (non-Harvard) vendor should be
                                                                                                                                                          S807      Data Processing, Data Conversion, Word Processing Svcs       8070         8079     8070      Data Processing, Data Conversion, Word Processing Svcs, GENERAL               charged here.
                                                                                                                                                                                                                                                                                                                                               For FEDERAL SPONSORED FUNDS (100000-199999), only services provided by an internal
                                                                                                                                                                                                                                                                                                                                                                                                                                                         Y         N         N            0               Y               N
                                                                                                                                                                                                                                                       8071      Internal^Data Processing, Data Conversion, Word Processing Svcs               Harvard vendor should be charged here.
                                                                                                                                                                                                                                                       8072      MF App Svcs, INTERTUB^Data Processing+Conversion, Word Processing Svcs                                                                                                                  Y         N         N            0               N               N
                                                                                                                                                                                                                                                       8073      Server Mgt Svcs, INTERTUB^Data Processing+Conversion, Word Processing Svcs                                                                                                              Y         N         N            0               N               N
                                                                                                                                                          S808      Document Delivery+Inter-Library Loan Svcs                    8080         8089     8080      Document Delivery+Inter-Library Loan Svcs, GENERAL                                                                                                                                      Y         N         N            0               Y               Y
                                                                                                                                                                                                                                                       8081      Library Retrieval Svcs, INTERTUB^Document Delivery+Inter-Library Loan Svcs    Disabled                                                                                                  N         N         N            0               N               N
                                                                                                                                                                                                                                                       8082      Library Retrieval Svcs, INTRATUB^Document Delivery+Inter-Library Loan Svcs    Disabled                                                                                                  N         N         N            0               N               N
                                                                                                                                                                                                                                                                                                                                               Includes licensing fees for hardware and software, maintenance contracts, and network usage fees
                                                                                                                                                                                                                                                                                                                                                                                                                                                         Y         N         N            0               Y               Y
                                                                                                                                                          S809      Hardware, Software+Network Fees, Repairs, Maintenance Svcs   8090         8099     8090      Hardware, Software+Network Fees, Repairs, Maintenance Svcs, GENERAL
                                                                                                                                                                                                                                                       8091      Hardware^Hardware, Software+Network Fees, Repairs, Maintenance Svcs                                                                                                                     Y         N         N            0               Y               Y
                                                                                                                                                                                                                                                       8092      Software^Hardware, Software+Network Fees, Repairs, Maintenance Svcs                                                                                                                     Y         N         N            0               Y               Y
                                                                                                                                                                                                                                                       8093      Hardware Maint Contracts, INTERTUB^Hardware, Software+Network Fees, etal                                                                                                                Y         N         N            0               Y               N
                                                                                                                                                                                                                                                       8094      Tech Repair Svcs, INTERTUB^Hardware,Software+Ntwk Fees, Repairs, Maint Svcs                                                                                                             Y         N         N            0               N               N
                                                                                                                                                                                                                                                       8095      Tech Repair Svcs, INTRATUB^Hardware,Software+Ntwk Fees, Repairs, Maint Svcs                                                                                                             Y         N         N            0               N               N
                                                                                                                                                                                                                                                                                                                                               This must be used for FEDERAL SPONSORED FUNDS (100000-199999) when the service being
                                                                                                                                                                                                                                                                                                                                                                                                                                                         Y         N         N            0               N               N
                                                                                                                                                                                                                                                       8096      Internal Service^Hardware,Software+Ntwk Fees, Repairs, Maint Svcs             paid for is received from an internal Harvard provider.
                                                                                                                                                          S810      Lab Svcs                                                     8100         8119     8100      Lab Svcs, GENERAL                                                             Includes testing services and x-ray services                                                              Y         N         N            0               Y               Y
                                                                                                                                                                                                                                                       8101      Radiation Waste Control Lab Svcs, INTERTUB^Lab Svcs                                                                                                                                     Y         N         N            0               N               N
                                                                                                                                                                                                                                                       8102      Radiation Waste Control Lab Svcs, INTRATUB^Lab Svcs                                                                                                                                     Y         N         N            0               N               N
                                                                                                                                                                                                                                                       8103      Radiation Survey Lab Svcs, INTERTUB^Lab Svcs                                                                                                                                            Y         N         N            0               N               N
                                                                                                                                                                                                                                                       8104      Radiation Survey Lab Svcs, INTRATUB^Lab Svcs                                  Disabled                                                                                                  N         N         N            0               N               N
                                                                                                                                                                                                                                                       8105      Radiation Registration Lab Svcs, INTERTUB^Lab Svcs                                                                                                                                      Y         N         N            0               N               N
                                                                                                                                                                                                                                                       8106      Radiation Registration Lab Svcs, INTRATUB^Lab Svcs                            Disabled                                                                                                  N         N         N            0               N               N
                                                                                                                                                                                                                                                       8107      Other Radiation Lab Svcs, INTERTUB^Lab Svcs                                                                                                                                             Y         N         N            0               N               N
                                                                                                                                                                                                                                                       8108      Other Radiation Lab Svcs, INTRATUB^Lab Svcs                                                                                                                                             Y         N         N            0               N               N
                                                                                                                                                                                                                                                       8109      Lab Svcs, Other, INTERTUB^Lab Svcs                                            Income from laboratory services which are not radiation related                                           Y         N         N            0               N               N
                                                                                                                                                                                                                                                       8110      Lab Svcs, Other, INTRATUB^Lab Svcs                                            Income from laboratory services which are not radiation related                                           Y         N         N            0               N               N
                                                                                                                                                                                                                                                                                                                                               Includes court fees and other incidental expenses; fees to outside counsel should be charged to
                                                                                                                                                                                                                                                                                                                                                                                                                                                         Y         N         N            0               Y               Y
                                                                                                                                                          S812      Legal Svcs, Other                                            8120         8129     8120      Legal Svcs, Other, GENERAL                                                    Professional Services, Legal
                                                                                                                                                          S813      Library Svcs                                                 8130         8139     8130      Library Bibliographic Utilities, Networks+Consortia, GENERAL                                                                                                                            Y         N         N            0               Y               N
                                                                                                                                                                                                                                                       8131      Lib Research+Ref Svcs, INTERTUB^Lib Bibliographic Util, Networks+Consortia                                                                                                              Y         N         N            0               N               N
                                                                                                                                                                                                                                                       8132      Lib Research+Ref Svcs, INTRATUB^Lib Bibliographic Util, Networks+Consortia                                                                                                              Y         N         N            0               N               N
                                                                                                                                                                                                                                                       8133      Other Library Svcs^Library Bibliographic Utilities, Networks+Consortia                                                                                                                  Y         N         N            0               Y               Y
                                                                                                                                                                                                                                                                                                                                               Payments for repair and maintenance of equipment (both noncapitalized and capitalized
                                                                                                                                                                                                                                                                                                                                                                                                                                                         Y         N         N            0               Y               Y
                                                                                                                                                          S814      Noncomputer Equipment Repairs+Maintenance Fees               8140         8149     8140      Noncomputer Equipment Repairs+Maintenance Fees, GENERAL                       equipment); includes maintenance & service contracts
                                                                                                                                                          S815      Preservation Svcs                                            8150         8159     8150      Preservation Svcs, GENERAL                                                                                                                                                              Y         N         N            0               Y               Y
                                                                                                                                                                                                                                                                                                                                               Purchases of services for storage and protection of records, including archived administrative
                                                                                                                                                                                                                                                                                                                                               records, electronic records (e.g., storage of off-site backup copies), and records from library and       Y         N         N            0               Y               Y
                                                                                                                                                          S816      Records Storage+Protection Svcs                              8160         8169     8160      Records Storage+Protection Svcs, GENERAL                                      museum collections
                                                                                                                                                                                                                                                       8161      Record Store + Protect Svcs, INTERTUB^Records Storage+Protection Svcs                                                                                                                   Y         N         N            0               N               N
                                                                                                                                                                                                                                                       8162      Record Store + Protect Svcs, INTRATUB^Records Storage+Protection Svcs                                                                                                                   Y         N         N            0               N               N
                                                                                                                                                                                                                                                                                                                                               Includes support for student activities and organizations, and meals provided to nonstudents in
                                                                                                                                                                                                                                                                                                                                                                                                                                                         Y         N         N            0               Y               Y
                                                                                                                                                          S817      Other Student Related Svcs                                   8170         8179     8170      Other Student Related Svcs, GENERAL                                           undergraduate House dining halls
                                                                                                                                                                                                                                                       8171      Meal Pool^Other Student Related Svcs                                                                                                                                                    Y         N         N            0               Y               Y
                                                                                                                                                                                                                                                       8172      Student Organization Support^Other Student Related Svcs                                                                                                                                 Y         N         N            0               Y               Y
                                                                                                                                                                                                                                                       8173      Transportation Service^Other Student Related Svcs                                                                                                                                       Y         N         N            0               Y               Y
                                                                                                                                                                                                                                                                                                                                               May be used only for sponsored grants and contracts; must be approved by the Office for
                                                                                                                                                                                                                                                                                                                                                                                                                                                         Y         N         N            0               Y               N
                                                                                                                                                          S818      Subcontracted Svcs                                           8180         8199     8180      Subcontracted Svcs, Sponsored Projects Only, GENERAL                          Sponsored Research
                                                                                                                                                                                                                                                                                                                                               May be used only for sponsored grants and contracts; must be approved by the Office for
                                                                                                                                                                                                                                                                                                                                                                                                                                                         Y         N         N            0               Y               N
                                                                                                                                                                                                                                                       8181      Salaries+Wages^Subcontracted Svcs, Sponsored Projects Only                    Sponsored Research
                                                                                                                                                                                                                                                                                                                                               May be used only for sponsored grants and contracts; must be approved by the Office for
                                                                                                                                                                                                                                                                                                                                                                                                                                                         Y         N         N            0               Y               N
                                                                                                                                                                                                                                                       8182      Fringe Benefits^Subcontracted Svcs, Sponsored Projects Only                   Sponsored Research
                                                                                                                                                                                                                                                                                                                                               May be used only for sponsored grants and contracts; must be approved by the Office for
                                                                                                                                                                                                                                                                                                                                                                                                                                                         Y         N         N            0               Y               N
                                                                                                                                                                                                                                                       8183      Consultants^Subcontracted Svcs, Sponsored Projects Only                       Sponsored Research
                                                                                                                                                                                                                                                                                                                                               May be used only for sponsored grants and contracts; must be approved by the Office for
                                                                                                                                                                                                                                                                                                                                                                                                                                                         Y         N         N            0               Y               N
                                                                                                                                                                                                                                                       8184      Supplies^Subcontracted Svcs, Sponsored Projects Only                          Sponsored Research
                                                                                                                                                                                                                                                                                                                                               May be used only for sponsored grants and contracts; must be approved by the Office for
                                                                                                                                                                                                                                                                                                                                                                                                                                                         Y         N         N            0               Y               N
                                                                                                                                                                                                                                                       8185      Other Svcs^Subcontracted Svcs, Sponsored Projects Only                        Sponsored Research
                                                                                                                                                                                                                                                                                                                                               May be used only for sponsored grants and contracts; must be approved by the Office for
                                                                                                                                                                                                                                                                                                                                                                                                                                                         Y         N         N            0               Y               N
                                                                                                                                                                                                                                                       8186      Travel^Subcontracted Svcs, Sponsored Projects Only                            Sponsored Research
                                                                                                                                                                                                                                                                                                                                               May be used only for sponsored grants and contracts; must be approved by the Office for
                                                                                                                                                                                                                                                                                                                                                                                                                                                         Y         N         N            0               Y               N
                                                                                                                                                                                                                                                       8187      Equipment^Subcontracted Svcs, Sponsored Projects Only                         Sponsored Research
                                                                                                                                                                                                                                                                                                                                               May be used only for sponsored grants and contracts; must be approved by the Office for
                                                                                                                                                                                                                                                                                                                                                                                                                                                         Y         N         N            0               Y               N
                                                                                                                                                                                                                                                       8188      Other Expenses^Subcontracted Svcs, Sponsored Projects Only                    Sponsored Research
                                                                                                                                                                                                                                                                                                                                               May be used only for sponsored grants and contracts; must be approved by the Office for
                                                                                                                                                                                                                                                                                                                                                                                                                                                         Y         N         N            0               Y               N
                                                                                                                                                                                                                                                       8189      Indirect Costs^Subcontracted Svcs, Sponsored Projects Only                    Sponsored Research




               97cc9a00-4242-43fd-b227-03b06d62a21f.xls                                                                                                                                                                             Page 22 of 87                                                                                                                                                                                                                                                   Rev. 04/12/2011
               Expense Object Codes                                                                                                                                                                                                                   7/17/2011                                                                                                                                                                                                                                                     Printed 7/17/2011




                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             RSO
 Tera                        Tera                Giga                                  Giga    Mega                                                  Mega    Super                                                                                           Super    Object                                                                                                                                                                                                      Central   Central   Object Code     Allow Web          Assess
Parent   Tera Description     Fr     Tera To    Parent    Giga Description   Giga Fr    To     Parent                  Mega Description   Mega Fr     To     Parent                                  Super Description