The following definitions apply for all salaries and wages sub

Object Codes for Expenditures

(For the Financial Accounting System--FAS)

Each University department must enter an expenditure code (composed of a two-digit Object Code and a two-digit Sub-Object Code) on various University forms and screens, such as purchase requests or cost transfer invoices, originating within that department. Proper code classification is essential to the timely processing of expenditure transactions. In addition, these code classifications assist departments in interpreting entries posted in the Online Financial Information System (OFIS) and on the Financial Accounting System (FAS) Monthly Reports.

For questions, please contact Financial Accounting at accountg@u.washington.edu or call 221-7845.

Object Code	Title
01-	Salaries and Wages
02-	Personal Service Contracts and Other Purchased Services
03-	Other Contractual Services
04-	Travel
05-	Supplies and Materials
06-	Equipment and Library Materials
07-	Retirement and Benefits
08-	Student Aid and Other Grants and Subsidies
09-	Debt Service
13-	Bad Debts
15-	Depreciation (Cost Centers Only)
21-	Cost Transfers
22-	Cost Sharing (Grant and Contract Accounting Only)
25-	Indirect Costs (Accounting Offices Only)
27-	Grant and Contract Expenditure Summary

The following definitions apply for all salaries and wages sub-objects:

"Full-Time" relates to 40 or more hours per week.
"Permanent" status requires an appointment that exceeds six months in duration and is at least .5 FTE (Full Time Equivalent).
"Retirement Sick Leave Buyout" refers to employee salaries and wages expended for accrued sick leave upon retirement or death.
"Terminal Leave Pay" refers to employee salaries and wages for accrued vacation leave paid to employees upon termination of employment.

Code	Salaries and Wages	FAS Code*
Instruction and Research Faculty Salaries:
01-11	Full-Time Permanent Instruction & Research Faculty	01-10-01
01-12	Part-Time Permanent Instruction & Research Faculty	01-10-02
01-13	Full-Time Temporary Instruction & Research Faculty	01-10-03
01-14	Part-Time Temporary Instruction & Research Faculty	01-10-04

Auxiliary Teaching Staff Salaries:
01-21	Full-Time Permanent Auxiliary Teaching Staff	01-20-01
01-22	Part-Time Permanent Auxiliary Teaching Staff	01-20-02
01-23	Full-Time Temporary Auxiliary Teaching Staff	01-20-03
01-24	Part-Time Temporary Auxiliary Teaching Staff	01-20-04

Graduate School Student Appointments--Teaching Staff Salaries:
01-33	Full-Time Graduate School Student Appointments--Teaching	01-30-03
01-34	Part-Time Graduate School Student Appointments--Teaching	01-30-04

Graduate School Student Appointments--Non-Teaching Salaries:
01-43	Full-Time Graduate School Student Appointments--Non-Teaching	01-40-03
01-44	Part-Time Graduate School Student Appointments--Non-Teaching	01-40-04

Postdoctoral Research Trainee Salaries:
01-51	Full-Time Permanent Postdoctoral Research Trainee	01-50-01
01-52	Part-Time Permanent Postdoctoral Research Trainee	01-50-02
01-53	Full-Time Temporary Postdoctoral Research Trainee	01-50-03
01-54	Part-Time Temporary Postdoctoral Research Trainee	01-50-04

Classified Staff Salaries:**
01-61	Full-Time Permanent Classified** Staff	01-60-01
01-62	Part-Time Permanent Classified** Staff	01-60-02
01-63	Full-Time Temporary Classified** Staff	01-60-03
01-64	Part-Time Temporary Classified** Staff	01-60-04
01-68	Retirement Sick Leave Buyout--Classified** Staff	01-60-08
01-69	Terminal Leave Pay--Classified** Staff	01-60-09

Professional Staff Salaries:
01-71	Full-Time Permanent Professional Staff	01-70-01
01-72	Part-Time Permanent Professional Staff	01-70-02
01-73	Full-Time Temporary Professional Staff	01-70-03
01-74	Part-Time Temporary Professional Staff	01-70-04
01-78	Retirement Sick Leave Buyout--Professional Staff	01-70-08
01-79	Terminal Leave Pay--Professional Staff	01-70-09

Temporary Staff (Hourly Rate) Salaries, In-Excess Payments to Faculty, and Staff Overtime Payments:
01-81	Retired Faculty and Librarians (40% FTE)	01-80-01
01-82	Temporary Professional (includes retired)	01-80-02
01-83	Temporary Full Time	01-80-03
01-84	Annual Sick Leave Buyout--Classified** Staff	01-80-04
01-85	Annual Sick Leave Buyout--Professional Staff	01-80-05
01-86	Overtime/In-Excess Salary Payments for All Faculty, Staff, and Student Employees	01-80-06
01-87	Hourly Faculty, Staff	01-80-07
01-88	Hourly Work Study	01-80-08
01-89	Hourly Student Salary	01-80-09

Graduate Stipends:
01-91	Full-Time Permanent Graduate Stipends	01-90-01
01-92	Part-Time Permanent Graduate Stipends	01-90-02
01-93	Full-Time Temporary Graduate Stipends	01-90-03
01-94	Part-Time Temporary Graduate Stipends	01-90-04

* For salaries and wages only, six-digit codes are required to accommodate the Budget and Payroll systems, and appear as such in the Financial Accounting System Reports.

** Includes permanent non-civil service staff covered by collective bargaining agreements (e.g., office support staff).

(Note: For all payments to foreign nationals, use Object Code 02-90)

Go to Top of Page

Code	Personal Service Contracts and Other Purchased Services
02-02	Audit and Financial Services The amounts expended for financial, actuarial, economic and cost benefit analysis, as well as cost allocation, accounting and non-state audit services. Does not include amounts expended for cash management, investment management and stockbroker services (see Object Code 02-14 for investment expenses). Does not include amounts expended for the state actuary, attorney general, or state auditor (see Object Code 03-35 for state audit services).
02-03	Management and Organization Services The amounts expended for services to provide management with recommendations on enhanced efficiencies, productivity improvements, quality control, program implementation or evaluation, or organization structure or framework. Includes expenditures for design, development, and/or implementation of major information processing or telecommunications systems. Also includes services for business process reengineering, strategic planning, goal setting, needs assessment, facilitators for staff functions or focus groups, harassment and related investigations, mediation, and lobbying.
02-04	Medical Special medical services relating to the prevention, cure, care, or diagnosis of diseased or injured humans, or to the training of individuals for rendering of such services. Includes amounts expended for services of nurses and physicians acquired from temporary employment services.
02-05	Legal and Expert Witness Services The amounts expended for non-state attorneys, bond counsel, patent counsel, and expert witnesses. Does not include amounts expended for court reporters, legal aides, or lay witnesses (see Object Code 03-39 for attorney general services).
02-07	Tutoring The provision of additional, specialized, or remedial instruction.
02-08	Research Subjects The participation of persons as subjects in a research project.
02-11	Temporary Office Services Temporary office services provided by individuals or nonincorporated organizations (see Object Code 03-56 for corporations).
02-12	Rental on Property Paid to Individuals Amounts paid to individuals or nonincorporated organizations for the possession and use of land, structures, or equipment owned by others (see Object Codes 03-80 through 03-92 for payments to corporations).
02-13	Royalties Compensation for the use of property based on an agreed portion of the income arising from such use.
02-14	Investment Expense The amounts expended only for cash management, investment management, and stockbroker services that relate to the expenses incurred in the process of earning interest and investment income.
02-16	Computer and Information Services The amounts expended to analyze, enhance, modify, or implement computer systems or telecommunications systems. Does not include amounts expended for data processing charges or amounts classified under Object Code 02-03.
02-20	Visiting Faculty--Lecturers Amounts expended to cover fees and travel expenses (use Object Code 03-20 if travel expenses are separately accounted for) of visiting faculty lecturers. (For payments to foreign nationals, use Object Code 02-90)
02-21	Performing Artists The amounts expended for artistic performances. (For payments to foreign nationals, use Object Code 02-90)
02-29	Social Research Services The amounts expended for studies or services related to health care, behavioral science, criminal justice education, medical issues, employment issues, or other social services. (For payments to foreign nationals, use Object Code 02-90)
02-30	Technical Research Services The amounts expended for environmental studies and assessments, transportation studies and personal services related to natural resources, agriculture, science, biology, and aquatic issues. Also includes historical research, property appraisals, real estate services, archaeological surveys, and aerial surveys.
02-31	Marketing Services The amounts expended for services to develop or implement a marketing or advertising plan or campaign; services related to marketing the University's service; public relations or media services; market research and development; and services provided to promote the University or one of its programs. Also includes amounts expended for public involvement services; trade development and assistance; development of market research and customer satisfaction surveys and/or assessment of survey results; conference or trade show coordination; fund raising; and related types of services.
02-32	Communications Services The amounts expended for the design, development, and/or oversight of audio/video media productions, brochures, manuals, newsletters, maps, signs, posters, annual reports, etc.; technical writing/editing; speech writing; grant writing; graphic design services; development of communication strategies; and other related services to inform the public or other governmental agencies about a subject.
02-33	Employee Training Services The amounts expended to provide training to meet employee training needs, managerial training, employee counseling services, guest speakers, and curriculum development. Does not include training which is offered to all or most employees on a continual or recurring basis (more than six times per fiscal year) or satellite training.
02-34	Recruiting Services The amounts expended for the services performed by a professional search firm to assist in recruitment of successful candidates to fill vacant positions at the University. Does not include amounts paid to trade magazines or newspapers for publishing open position announcements (see Object Code 03-21 for the latter).
02-90	Foreign Nationals Payments for services to non-resident aliens, other than salary and stipends.
02-95	Miscellaneous Professional Services Professional or technical expertise provided by a consultant to accomplish a specific study, project, task, or other work statement not identified above. May include services such as insurance brokering or labor negotiations.
02-99	Miscellaneous Purchased Services Payments to individuals for services not included in categories listed above.

Go to Top of Page

Code	Other Contractual Services
03-01	Telephone--Recurring Charges Charges for rental of telecommunications services, including analog or digital telephone lines, line features, telecommunications equipment, wireless devices, data connections, digital or analog circuits, cable TV, and Internet Service Providers.
03-02	Long Distance and UWATS Charges Long Distance, UW Alternative Toll Services (UWATS), and Calling Cards expenses.
03-06	SCAN Charges Toll and other charges incurred from the use of the State Controlled Area Network (SCAN).
03-08	Telecom--Other Charges Nonrecurring and miscellaneous charges for services that are acquired under the Object Code 03-01.
03-11	Electricity Amounts expended for electricity used to heat, cool, operate, and light University-owned facilities, as well as facilities occupied through commercial leases when not included as part of the monthly lease payment.
03-12	Fuel Amounts expended for natural gas, petroleum, solid fuels, propane, etc., used to heat, cool, operate, and light University-owned facilities, as well as facilities occupied through commercial leases when not included as part of the monthly lease payment (see Object Code 03-33 for fuels related to vehicles).
03-13	Water, Garbage, and Sewer Amounts expended for water, garbage, and sewer service.
03-19	Tuition and Fees (Paid to Other Than the UW) Amounts expended for the payment of tuition, fees, or related expenses for individuals engaged in educational or training programs, other than the University of Washington.
03-20	Consultant Travel Amounts expended for reimbursement of travel expenses incurred and separately accounted for by outside consultants who have been engaged by the University, and whose fees are charged to Object Code 02 .
03-21	Advertising--Promotion Amounts expended to proclaim the qualities and advantages of the University and its components, and to aid in the furthering of its mission. Includes advertising faculty and staff job openings.
03-22	Data Processing Services Charges by the Department of Information Services or other state agency processing installations for services.
03-23	OMWBE Services Charges by the Office of Minority and Women's Business Enterprises for services.
03-24	Freight and Express Amounts expended for transportation of goods and express delivery services provided from outside the University (contact the Equipment Inventory Office at 543-4663, for freight related to purchases of equipment).
03-25	Insurance Amounts expended for liability, property, vehicle, fire, accident, and all other forms of insurance other than employee's insurance benefits; also includes contributions to reserves for self-insurance.
03-26	Interest The amounts expended for interest on the various forms of indebtedness incurred by the University, other than bonded indebtedness and capital leases (see Object Code 09-03 for interest on bonds).
03-27	Inpatient Hospital Charges Charges in conjunction with patients who have been admitted to a hospital (see Object Code 03-32 for outpatient charges).
03-28	Laboratory Fees Amounts paid for laboratory fees assessed by cost centers and outside labs.
03-29	Licenses and Permits Amounts paid for official or legal licensing and permission.
03-30	Memberships and Dues Amounts expended for individual and/or agency participation in associations, organizations, conventions, and the cost of subscriptions that accompany these memberships.
03-32	Outpatient Hospital Charges Charges in conjunction with hospital patients who have not been admitted (see Object Code 03-27 for inpatient charges).
03-33	Vehicle Maintenance and Operating Costs Amounts expended for the maintenance and operation of University-owned vehicles which include, but are not limited to, such costs as gasoline, oil, tires, parts, and supplies.
03-34	Participation, Registration, and Conference Fees Amounts expended for the payment of registration, fees, and/or other related expenses for individuals engaged in or conducting educational or training programs. Does not include lodging or meals except where meals and lodging are included as an integral part of the fee.
03-35	State Audit Services The amounts paid to the State Auditor for auditing services.
03-36	Subscriptions and Periodicals (Non-Library) The amounts expended for subscriptions to newspapers and periodicals, and/or services providing informational reports. Excludes items cataloged in the Library, and subscriptions that come with individual and/or University memberships (see Object Code 03-30 for the latter).
03-37	Vessel Charter (Not a UW Vessel) Amounts expended for use of ships and boats not belonging to the University.
03-38	Vessel Usage Charge (UW Vessel) Charges for the use of ships and boats which belong to the University.
03-39	Attorney General Services Amounts paid to the Attorney General's Legal Service Revolving Fund for University legal costs.
03-40	Personnel Services Amounts paid to the Washington State Department of Personnel for services in connection with the appointment, training, promotion, layoff, recruitment, retention, classification, compensation, removal, discipline, labor relations, and welfare of classified state employees.
03-41	Campus Services--Medical Residents Charges for medical residents provided by the School of Medicine.
03-42	Campus Services--Temporary Office Services Temporary office services provided by University Temporary Services.
03-43	Campus Services--Audio Visual Charges for audio visual services provided by other departments.
03-44	Campus Services--Print Plant Charges for services provided by the University's print plant, including fine printing, quick printing, and photocopying.
03-45	Campus Services--Computing Charges for computing services provided by on-campus installations.
03-46	Campus Services--Management System Services Charges for systems development provided by on-campus units.
03-47	Campus Services--Trucking Charges for moving and hauling services provided by on-campus units.
03-48	Campus Services--Physical Plant Amounts expended for services provided by the Physical Plant Department.
03-49	Campus Services--Other Amounts expended for goods and services provided by on-campus units not identified under other object codes.
03-50	Dry Cleaning and Laundry Amounts expended for dry cleaning and laundry services.
03-51	Duplicating (Other Than Print Plant) Amounts expended for printing, reproduction, and all common processes of duplication not provided by campus print plant.
03-53	Postage Amounts expended for postage.
03-56	Outside Services--Temporary Office Services Amounts expended for temporary office services provided by non-University entities (see Object Code 02-11 for individuals and nonincorporated concerns).
03-57	Outside Services--Computing Amounts expended for computing services provided by entities other than the University or other state agencies.
03-58	Outside Services--Printing and Reproduction Amounts expended for printing and reproduction performed by the State Printer or commercial printers. Includes reprints of articles submitted to publishers for publication (see Object Code 03-59 for page charges or preparation of camera-ready copy).
03-59	Outside Services--Printing Set-Up Amounts expended for page charges and preparation of camera-ready copy by printers or publishers (see Object Code 03-58 for reprints and other printing expenditures).
03-60	Outside Services--Repair, Maintenance, and Alterations Amounts expended for the normal upkeep and restoration of buildings, structures, equipment, or other improvements performed by non-University providers (see Object Code 03-64 if performed under contract).
03-62	Outside Services--Subcontract Individually negotiated agreements which provide for the performance of a substantive portion of the prime research or training effort by another organization.
03-64	Outside Services--Maintenance Contracts Amounts expended for contracts with non-University entities covering the normal upkeep and restoration of buildings, structures, equipment, or other improvements.
03-69	Outside Services--Other Amounts expended for services provided by non-University entities not attributable to other object codes.
03-71	Binding—Originals--Serials and Monographs Amounts expended for binding operations performed by the State Printer or commercial printers.
03-72	Archives and Records Management Services Charges by the Secretary of State for archiving, storage, and records management services.
03-75	Meals, Coffee and Light Refreshments Amounts expended for meals and/or light refreshments for meetings, training sessions, and recognition awards and events. Also includes hosting and entertaining on approved budgets.
03-80	Rentals--Buildings and Space Amounts expended for the possession and use of land and structures owned by others.
03-81	Rentals--Furniture and Equipment (Other Than Computing Equipment) Amounts expended for the possession and use of furniture and equipment (except computing equipment) owned by others. This code should not be used if title of equipment is expected to transfer to the University, and the value of the equipment is $10,000 or more.
03-85	Rentals--Computing Equipment Amounts expended for the possession and use of computing equipment owned by others. This code should not be used if title of equipment is expected to transfer to the University, and the value of the equipment is $10,000 or more.
03-87	Rentals--Cylinder Rental Amounts expended for the use of gas cylinders whether University-owned or non-University-owned.
03-89	Rentals--Other Amounts expended for the possession and use of property not otherwise described in Object Codes 03-80 through 03-92.
03-91	Rentals--Conference Facilities Amounts expended for the use of conference facilities.
03-92	Leasing--Computer Software Amounts expended for the possession and use of computer software owned by others. Includes the cost of site licenses and software license renewal.
03-95	Payouts--Life Income Payments to beneficiaries of annuity and life income plans.
03-99	Miscellaneous Contractual Services Amounts expended for services other than those described above.

Go to Top of Page

Code	Travel
04-10	In-State--Per Diem The amounts paid for lodging and/or meal expenses incurred while traveling within the state boundary on official University business.
04-11	In-State--Air Fare The amounts paid for air transportation expenses incurred while traveling within the state boundary on official University business.
04-12	Private Auto Mileage The amounts paid as reimbursement for private car mileage incurred while traveling on official University business.
04-13	Car Rental Amounts paid for commercial auto rental, not University Motor Pool.
04-15	Motor Pool Car Rental Charges for use of a University Motor Pool vehicle while on official University business.
04-16	Other Travel Expenses The amounts paid for all other costs incurred while traveling on official state business. Includes, but is not limited to: rail, bus, ferry, or taxi fares; parking fees; stenographic services; telephone calls; and other miscellaneous expenses.
04-20	Out-of-State--Per Diem * The amounts paid for lodging and/or meal expenses incurred while traveling outside the state boundary on official University business.
04-21	Out-of-State--Air Fare * Amounts paid for air transportation expenses incurred while traveling outside the state boundary on official University business.
04-31	Foreign--Air Fare * Amounts expended for air transportation incurred during foreign travel while on official University business.
04-35	Foreign--Per Diem * The amounts paid for lodging and/or meal expenses incurred during foreign travel on official University business.
04-40	Recruitment The amounts paid to or on behalf of prospective employees for travel and associated living expenses incurred in connection with being interviewed by the University for possible future employment.
04-48	Moving Expense The amounts paid for moving expenses of new employees.
04-50	Advances Amounts paid in advance to University employees covering estimated per diem expenses to be incurred for official University travel (contact the Travel Office at 221-3511, for accounting requirements).
04-51	Encumbrances The amounts encumbered for any of the above categories of travel expenses.

* For grants and contracts, check with granting agency regulations concerning travel to Canada or Mexico; travel may be defined either as out-of-state or foreign.

Go to Top of Page

Code	Supplies and Materials
05-01	Food The amounts expended for purchases of food (use Object Codes 03-49 or 03-99 for catering services). Also, see Object Code 03-75 for departmental purchases of meals, coffee, and light refreshments.
05-02	Kitchen Supplies The amounts expended for kitchen implements, such as spatulas, cooking spoons, knives, and bowls.
05-10	Sensitive Inventorial Items (Less than $2,000) Weapons, firearms, and permanently attached accessories such as rifles, pistols, flare guns, net guns, tasers, rifle scopes, signal guns, line-throwing equipment, and animal control devices. These items must be tagged and inventoried. Use object code 06-90 or 06-91 for Sensitive Inventorial Items that cost $2,000 or more. Use object code 05-40 for accessories that are not permanently attached. Contact Equipment Inventory at 543-4663 or eio@u.washington.edu for more information.
05-25	Employee Recognition and Productivity Awards The amounts expended for nontaxable employee recognition and productivity awards of nominal economic value. Does not include cash or cash equivalents.
05-30	Books, Pamphlets, and Prerecorded Tapes and Discs (Non-Library) The amounts expended for printed and prerecorded items not formally cataloged by a library or audiovisual center (see Object Code 03-36 for subscriptions).
05-31	Chemicals and Chemical Products Chemicals or chemical products that contain 1% or more (.1% for carcinogens) by weight or volume of any of the chemicals found on the List of Hazardous Substances. See Hazardous Substances - Laboratory Safety Manual or contact the Environmental Health and Safety Department, 543-0467, for clarification.
05-32	Radioactive Chemicals and Isotopes Any material that gives off particles or energy in the form of alpha, beta, or gamma radiation and are regulated by the Atomic Energy Act of 1954. Quantities of radioactive chemicals or materials are specified in units of activity; curie (Ci), or becquerel (Bq), rather than units of weight or volume (pounds, grams, or liters). See the UW ENVIRONMENTAL HEALTH AND SAFETY Radiation Safety Manual or contact the Environmental Health and Safety Department, 543-0463, for clarification.
05-33	Biological Assays Assays that involve biological (animal or plant) fluids, cells, or tissues used to detect evidence of pathogens or measure levels of normal biological substances such as nucleic acids, proteins, carbohydrates, and lipids.
05-40	Non-capitalized Equipment (Less than $2,000) All equipment that costs less than $2,000. Unique items that also fall in this category are carpet, drapes and other non-inventorial building improvements, regardless of cost; large flash drives (greater than $100 but less than $2,000); and sensitive inventory accessories that will not be permanently attached, such as holsters and cases. Contact Equipment Inventory at 543-4663 or eio@u.washington.edu for more information.
05-41	Non-capitalized Equipment, M&E Tax Exempt ($1,000 - $1,999) Tax Exempt research equipment that is used at least 50% of its useful (depreciable) life for qualifying research and development projects based on the University's M&E Tax Exemption policy. Specific items not eligible for M&E Tax Exemption include laptops, notebooks, and cameras. Contact Equipment Inventory at 543-4663 or eio@u.washington.edu for more information.
05-43	Computing Supplies (Consumable) Consumable computing supplies such as ink, toner, cartridges, tapes, CDs, DVDs, and small flash drives (less than $100). Use object code 05-40 for small equipment such as hard drives, keyboards, monitors, printers, mice and flash drives (greater than $100). Contact Equipment Inventory at 543-4663 or eio@u.washington.edu for more information.
05-45	Computer Software / Licenses (Each unit/license/user cost less than $2,000) New computer software or licenses (hard copy or download). Use object code 06-10 or 06-11 for items with a unit cost of $2,000 or more. Use object code 03-92 for renewals or online subscriptions. Contact Equipment Inventory at 543-4663 or eio@u.washington.edu for more information.
05-64	Office Supplies Paper, staplers, pens and pencils, and the like. For specific guidance on office supplies charged to sponsored projects, see Grants Information Memorandum, GIM 23, Attachment 1.
05-65	Training Supplies and Materials Amounts spent for supplies and materials related to training programs
05-90	Vivarium The amounts expended for the purchase of animals by the Comparative Medicine cost center. No other budgets should use this code.
05-98	Resale Purchases Amounts paid for the acquisition of merchandise purchased for resale, including purchase cost, freight-in costs, and inventory adjustments. Only for use by proprietary funds.
05-99	Miscellaneous Consumables Consumable supplies and materials (excluding food), replacement parts, and kits other than those described above. Use object code 05-40 for small equipment such as hard drives, keyboards, monitors, printers, and mice. Use object code 05-43 for computing supplies, object code 05-64 for office supplies, and object code 05-65 for training supplies and materials. Contact Equipment Inventory at 543-4663 or eio@u.washington.edu for more information.

Go to Top of Page

Code	Equipment and Library Materials
06-10	Computing Equipment ($2,000 - $4,999) Computing equipment, including software. These are capital assets and include items such as desktop computers, portable computers, servers, and printers. Use object code 06-14, 06-15, 06-16, or 06-17 for computer clusters. Use object code 09-05 or 09-08 for computer capital leases. Contact Equipment Inventory at 543-4663 or eio@u.washington.edu for more information.
06-11	Computing Equipment ($5,000 or More) Computing equipment, including software. These are capital assets and include items such as desktop computers, portable computers, servers, and printers. Use object code 06-14, 06-15, 06-16, or 06-17 for computer clusters. Use object code 09-05 or 09-08 for computer capital leases. Contact Equipment Inventory at 543-4663 or eio@u.washington.edu for more information.
06-12	Computing Equipment – M&E Tax Exempt ($2,000 - $4,999) Tax Exempt research computing equipment including that is used at least 50% of its useful (depreciable) life for qualifying research and development projects based on the University’s M&E Tax Exemption policy. Eligible items include items such as servers, monitors, and laboratory computers. These are capital assets and must be tagged and inventoried. Specific items not eligible for M&E Tax Exemption include laptop or notebook computers. Use object code 09-05 or 09-08 for computer capital leases. Contact Equipment Inventory at 543-4663 or eio@u.washington.edu for more information.
06-13	Computing Equipment – M&E Tax Exempt ($5,000 or more) Tax Exempt research computing equipment including software that costs $5,000 or more that is used at least 50% of its useful (depreciable) life for qualifying research and development projects based on the University’s M&E Tax Exemption policy. Eligible items include items such as servers, monitors, laboratory computers. These are capital assets and must be tagged and inventoried. Specific items not eligible for M&E Tax Exemption include laptop or notebook computers. Use object code 09-05 or 09-08 for computer capital leases. Contact Equipment Inventory at 543-4663 or eio@u.washington.edu for more information.
06-14	Computer Cluster ($2,000 - $4,999) Computer cluster. The purchase must meet the criteria as described in the University's Computer Cluster Policy and includes the requirement that the cluster cannot be broken apart for four years. A cluster purchase is considered one asset and must be tagged and inventoried. Use object code 09-05 or 09-08 for computer capital leases. Contact Equipment Inventory at 543-4663 or eio@u.washington.edu for more information.
06-15	Computer Cluster ($5,000 or More) Computer cluster. The purchase must meet the criteria as described in the University's Computer Cluster Policy and includes the requirement that the cluster cannot be broken apart for four years. A cluster purchase is considered one asset and must be tagged and inventoried. For computer capital leases use object code 09-05 or 09-08. Contact Equipment Inventory at 543-4663 or eio@u.washington.edu for more information.
06-16	Computer Cluster - M&E Tax Exempt ($2,000 - $4,999) Tax exempt computer cluster to be used 50% or more of the useful (depreciable) life for qualifying research and development projects based on the University’s M&E Tax Exemption policy. The purchase must meet the criteria as described in the University's Computer Cluster Policy and includes the requirement that the cluster cannot be broken apart for four years. A cluster purchase is considered one asset and must be tagged and inventoried. For computer capital leases use object code 09-05 or 09-08 Contact Equipment Inventory at 543-4663 or eio@u.washington.edu for more information.
06-17	Computer Cluster - M&E Tax Exempt ($5,000 or more) Tax exempt computer cluster to be used 50% or more of the useful (depreciable) life for qualifying research and development projects based on the University’s M&E Tax Exemption policy. The purchase must meet the criteria as described in the University's Computer Cluster Policy and includes the requirement that the cluster cannot be broken apart for four years. A cluster purchase is considered one asset and must be tagged and inventoried. For computer capital leases use object code 09-05 or 09-08 Contact Equipment Inventory at 543-4663 or eio@u.washington.edu for more information.
06-40	Library Materials--Books The amounts expended for the cost of books and other single acquisitions including monographic microforms and music scores formally cataloged by a library or audiovisual center.
06-43	Library Materials--Media The amounts expended for audiovisual materials including films, recordings, video tapes, and slides formally cataloged by a library or audiovisual center.
06-47	Library Materials--Microforms The amounts expended for the cost of microforms purchased by the Law Library.
06-50	Library Materials--Serials The amounts expended for the cost of serials such as periodicals and monographic serials formally cataloged by a library or audiovisual center.
06-54	Library Materials--Software The amounts expended for educational software purchased by the Law Library.
06-59	Library Materials--Continued Serials The amounts expended for serial subscriptions after the first year of acquisition, purchased by the Law Library.
06-90	Other Equipment (Non-computing) ($2,000 - $4,999) Non-computing equipment. These are capital assets and must be tagged and inventoried. This category includes items such as laboratory equipment, medical equipment, optical equipment, and vehicles. Contact Equipment Inventory at 543-4663 or eio@u.washington.edu for more information.
06-91	Other Equipment (Non-computing) ($5,000 or more) Non-computing equipment. These are capital assets and must be tagged and inventoried. This category includes items such as laboratory equipment, medical equipment, optical equipment, and vehicles. Contact Equipment Inventory at 543-4663 or eio@u.washington.edu for more information.
06-92	Other Equipment (Non-computing) - M&E Tax Exempt ($2,000 - $4,999) Tax exempt non-computing equipment used 50% or more of the useful (depreciable) life for qualifying research and development projects based on the University’s M&E Tax Exemption policy. These are capital assets and must be tagged and inventoried. This category includes items such as laboratory equipment, medical equipment, optical equipment, and vehicles. Contact Equipment Inventory at 543-4663 or eio@u.washington.edu for more information.
06-93	Other Equipment (Non-computing) - M&E Tax Exempt ($5,000 or more) Tax exempt non-computing equipment used 50% or more of the useful (depreciable) life for qualifying research and development projects based on the University’s M&E Tax Exemption policy. These are capital assets and must be tagged and inventoried. This category includes items such as laboratory equipment, medical equipment, optical equipment, and vehicles. Contact Equipment Inventory at 543-4663 or eio@u.washington.edu for more information.
06-96	Equipment Pass Through Non-University owned equipment that is passed through the University, fabricated for resale, and delivered to external agencies. This code has a highly limited purpose and must be pre-approved by Equipment Inventory before use. Contact Equipment Inventory at 543-4663 or eio@u.washington.edu for more information.

Go to Top of Page

Code	Retirement and Benefits
07-01	Unemployment Compensation The amounts expended to pay for unemployment compensation benefits received by former University employees.
07-02	Medical Aid and Industrial Insurance The amounts expended for the University's share of medical aid and industrial insurance.
07-03	TA/RA Health Benefits The amounts expended for the University's share of the health benefits for eligible graduate student service appointees.
07-04	Annuity Premiums (TIAA-CREF) The amounts expended for the University's portion of TIAA-CREF contributions.
07-05	State Retirement Premiums The amounts expended for the University's portion of state retirement (PERS I and II) premiums.
07-06	Retirement Supplementation (Pensions) The amounts expended for supplemental payments to retired individuals when the faculty retirement system annuity falls short of a calculated goal.
07-07	OASDI The amounts expended as the University's share of the Old Age, Survivors, and Disability Insurance portion of Social Security.
07-08	Medicare The amounts expended as the University's share of the Hospital Insurance portion of Social Security.
07-10	Health Insurance Plans The amounts expended as the University's share of health, life, and disability insurance.

Go to Top of Page

Code	Student Aid and Other Grants and Subsidies
08-01	Scholarships Payments to students (generally undergraduate) that are made by checks or by credits to their tuition accounts. Scholarships may cover all or a portion of the costs of education under conditions specified by the donor or sponsor. Scholarships may not represent either payment for employment services or for research that is mostly for the University's benefit. Disbursements are made by Student Fiscal Services from scholarships or federal grants (82-XXXX) or from outside sponsor accounts (33-XXXX and 37-XXXX).
08-02	Stipends The amounts paid to graduate and postdoctoral individuals under fellowships and training grants in accordance with preestablished levels to provide for the individuals' living expenses during the period of training, where there is no employer/employee relationship.
08-03	Prizes and Awards The amounts paid as prizes and awards to persons who are not University employees.
08-04	Loans Payments to students that are made by check or by credit to their tuition account. Loans may cover all or a portion of the costs of education. Loan advances represent obligations that must be repaid, and are evidenced by a signed promissory note. Authorizations and disbursements from loan funds (70-XXXX) are made by Student Fiscal Services.
08-05	Tuition and Fees Paid to the University of Washington Amounts expended for tuition and fees paid to the University of Washington; includes amounts paid on behalf of trainees who also draw stipends on training grants (Object Code 08-02), as well as graduate assistants employed on research grants (Object Codes 01-30-0X and 01-40-0X).
08-06	Exemptions Amounts by which students' University of Washington tuition is reduced. Tuition may be reduced for scholarship or fellowship awards, TA appointments, faculty/staff employee benefits, or entitlements under state law.
08-09	Loan Cancellations Amounts of student loan cancellations. Use of this code is limited to loan funds (70-XXXX).
08-99	Other Grants and Subsidies Amounts expended for grants and subsidies not detailed above.

Go to Top of Page

Code	Debt Service
09-01	Payment of Principal--Bonds The amounts paid on principal for the redemption of bonds issued by or for the University.
09-02	Payment of Principal--Notes Principal payments on liabilities evidenced by notes payable issued by or for the University.
09-03	Interest on Bonded Debt The amounts expended for interest on bonded indebtedness incurred by or for the University (see Object Code 03-26 for interest on other forms of indebtedness).
09-04	Payment of Principal--Capital Leases The amounts expended for the payment of principal on capital lease contracts entered into by the University, except those covering computers.
09-05	Payment of Principal--Capital Leases--Computers The amounts expended for the payment of principal on computer capital lease contracts entered into by the University.
09-06	Interest on Computer Capital Leases Amounts expended for interest on computer capital leases.
09-07	Interest on Capital Leases Other Than Computer Amounts expended for interest on capital leases for other than computing equipment.
09-08	Payment of Principal--Capital Leases--Computers--OST The amounts expended for the payment of principal on computer capital lease contracts entered into by the University with the Office of State Treasurer.
09-09	Payment of Principal--Capital Leases--OST The amounts expended for the payment of principal on capital lease contracts entered into by the University with the Office of State Treasurer, except those covering computers.
09-10	Interest on Computer Capital Leases--OST Amounts expended for interest on computer capital leases with the Office of State Treasurer.
09-11	Interest on Capital Leases Other Than Computer--OST Amounts expended for interest on capital leases for other than computing equipment with the Office of State Treasurer.
09-99	Other Debt Redemption The amounts expended for other related charges on the various forms of indebtedness incurred by the University.

Go to Top of Page

Code	Bad Debts
13-01	Bad Debt Expense The amount of expense that represents the portion of receivable balances, recorded previously as revenue, which are determined to be uncollectible.

Code	Depreciation
15-01	Cost Center Depreciation Depreciation expense charged to cost centers. This expense should always be offset by an equal and opposite entry to the related equipment reserve.

Code	Cost Transfers
21-37	Cost Transfer--Salaries Entries to an issuing budget on a cost transfer invoice recharging salaries.
21-38	Cost Transfer--Benefits Entries to an issuing budget on a cost transfer invoice recharging employee benefits.
21-39	Cost Transfer--Other Contractual Services Entries to an issuing budget on a cost transfer invoice recharging contractual services and other costs.
21-40	Travel Entries to an issuing budget on a cost transfer invoice recharging travel costs.
21-50	Supplies and Materials Entries to issuing budgets on a cost transfer invoice recharging supplies and materials.
21-60	Cost Transfer--Equipment Entries to issuing budgets on a cost transfer invoice which transfers equipment costs.

Code	Cost Sharing
22-99	Cost Sharing The credit side of a journal voucher which transfers costs from a grant or contract to a departmental budget. Such journal vouchers are prepared by the Grant and Contract Accounting Office only.

Code	Indirect Costs
25-99	Indirect Costs Charges against a budget for facilities and administrative costs not otherwise directly charged. Currently recorded by an automated FAS process only.

Code	Grant and Contract Expenditure Summary
27-01	Grant and Contract Expenditure Summary--Year 1 The consolidation of all other expenditures on a given grant or contract during the first year for which a consolidation is made, affecting grant year files only. Entries are made only by the Grant and Contract Accounting Office, at the department's request.
27-02 thru 27-10	Grant and Contract Expenditure Summary--Years 2-10 The same expenditures as Object Code 27-01 above, except covering the second through the tenth years.
27-99	Grant and Contract Expenditure Summary--Prior The consolidation of all other expenditures on a given grant or contract for all prior project periods. May cover a fixed or changing time frame at the discretion of the Grant and Contract Accounting Office.

Go to Top of Page

Object Codes for Expenditures

Table of Contents