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Level

Range

CMPN

PERM (Permanent and Continuing Salaries)

5110-5112

CMPN

TEMP (Temporary Salaries)

5230-5260

CMPN

OPS (Other Personal Services)

5310-5390, 5392

BENE

FBEN (Fringe Benefits)

5391, 5610-5670, 5800, 5810

GENX

ANCR (Animal Care)

6002-6025

GENX

DUES (Dues and Memberships)

6120

GENX

SUBS (Subscriptions)

6130-6135

GENX

FEES (Fees)

6200-6235

GENX

INSR (Insurance)

6400-6420

GENX

RENT (Rentals and Leases)

6500-6530

GENX

SERV (Services)

6600-6680

GENX

SUPP (Supplies)

6710-6847, 6935

GENX

TELE (Telecommunications)

6850-6890

GENX

TRNS (Transportation and Motor Vehicles)

6900-6927

GENX

EEPM (Employee and Student Payments)

7005-7030

GENX

OTHX (Other Expenses)

6940, 7045-7133

GENX

FINA (Financial Aid)

7510-7545

GENX

TRAV (Travel)

7600-7805

GENX

ENER (Energy and Utilities)

8105-8140

GENX

EQCP (Equipment – Capital)

8200-8293

GENX

EQNC (Equipment – Non-Capital)

8306-8326

CPTL

CPEQ (Capital Projects – Capital Equipment)

8505, 8535-8537

CPTL

LAND (Land)

8400-8410

CPTL

BLDG (Building and Improvements)

8420-8599

CPTL

CPNC (Capital Projects – Non-Capital Equipment)

8508-8512

NOPX

ICRX (Indirect Cost Recovery Expense)

9900




Various

Accounting Office Object Codes


GENX

Library Object Codes


Payment Reason Codes for Disbursement Vouchers are listed where appropriate. Disbursement Vouchers do not take the place of a Purchase Order when a Purchase Order is required.

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titleTemporary Salaries – Level Code: TEMP

All compensation for services based on a written contract when in an employer/employee relationship to the University where the employee is hired through special authorization.

  • Anchor
    5230
    5230
    5230 Payroll – Durational and Temporary: compensation paid to temporary employees performing classified duties.

  • Anchor
    5231
    5231
    5231 Payroll – Contractual: compensation paid to temporary employees performing professional duties.

  • Anchor
    5232
    5232
    5232 Payroll – Summer Faculty

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    5233
    5233
    5233 Payroll – Adjunct Faculty

  • 5234 Payroll – Faculty Overload

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    5240
    5240
    5240 Payroll – Student Labor: compensation paid to UConn students who are not paid through the College Work Study (CWS) program.

  • 5245 Payroll – Student Labor (CWS Only): compensation paid to UConn students through the College Work Study program; fringe benefits are not allowed to be charged with CWS compensation.

  • Anchor
    5250
    5250
    5250 Payroll – Graduate Students

  • Anchor
    5260
    5260
    5260 Payroll – Post Doctoral Fellows

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titleFringe Benefit Expenses - Level Code: FBEN
  • 5391 Payroll – AAUP 1% Buyback: represents the 1% contributed by the State as retirement contribution for members of the American Association of University Professors who are also members of the State Employees Retirement System and is in lieu of 1% in salary adjustments.

  • 5610 Fringe Benefits – Classified: relates to Salary Object Code 5110.

  • 5611 Fringe Benefits – Faculty: relates to Salary Object Code 5111.

  • 5612 Fringe Benefits – Other Professional: relates to Salary Object Code 5112.

  • 5630 Fringe Benefits – Durational and Temporary: relates to Salary Object Code 5230.

  • 5631 Fringe Benefits – Contractual: relates to Salary Object Code 5231.

  • 5632 Fringe Benefits – Faculty Summer Pay: relates to Salary Object Code 5232.

  • 5633 Fringe Benefits – Adjunct Faculty: relates to Salary Object Code 5233.

  • 5634 Fringe Benefits – Faculty Overload: relates to Salary Object Code 5234.

  • 5640 Fringe Benefits – Student Labor: relates to Salary Object Code 5240.

  • 5650 Fringe Benefits – Graduate Students: relates to Salary Object Code 5250.

  • 5660 Fringe Benefits – Post Doctoral Fellows: relates to Salary Object Code 5260.

  • 5670 Fringe Benefits – Other Personal Services: relates to Salary Object Codes 5301-5399.

  • 5800 Pension Expense Adjustment

  • 5810 OPEB Expense Adjustment

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titleRentals and Leases - Level Code: RENT

Payment Reason Code = V (6505-6508, 6530)

Rental of Space (Rooms) or Items (Uniforms, Table, Tablecloths, etc.) = K (6500, 6503, 6515)

  • RNT1 Rentals and Leases Level Budget Pool (budget only; no actuals)

  • 6500 Equipment/Space/Other One-Time Rentals: amounts paid for short duration rentals for which a single invoice is received (no recurring payments); can be used for real property/space and equipment, including motor vehicle rentals.

  • 6503 Rent and Lease Agreements – Short-Term: amounts paid for rentals/leases where the agreement or contract is for up to 1 year. Use this object code for agreements that include recurring payments scheduled for up to 1 year; can be used for real property/space and equipment. 

  • 6505 Rent and Lease Agreements – Long-Term: amounts paid for rentals/leases where the agreement or contract is for more than 1 year. Use this object code for agreements scheduled for more than 1 year; includes service and other contracts/agreements where UConn is using an underlying physical asset. Can be used for real property/space and equipment. CAM and utility charges should be separated out using 6506 and 6507.

  • 6506 CAM Charges (LT Rent and Lease Agreements): amounts paid for CAM (Common Area Maintenance) charges associated with Long-Term Rent and Lease Agreements.

  • 6507 Utilities (LT Rent and Lease Agreements): utilities paid as part of a Long-Term Rent or Lease Agreement.

  • 6508 RE Taxes (LT Rent and Lease Agreements): real estate taxes paid as part of a Long-Term Rent or Lease Agreement.

  • 6510 Personal Prop Lease (Oper Lease)Do not use beginning in FY22. See 6503 or 6505.

  • 6515 Uniform Rental: amounts paid for rentals of uniforms.

  • 6520 Motor Vehicle RentalsDo not use beginning in FY22. See 6500, 6503, or 6505.

  • 6525 Rentals – Non-BuildingDo not use beginning in FY22. See 6500.

  • 6530 Off-Site Facility Rental (for Sponsored Programs use only)

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  • 6530 Off-Site Facility Rental (for Sponsored Programs use only)

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titleServices - Level Code: SERV

Payment Reason Codes = M (if under $2,500);

Catering = O

Medical = Q

Advertising, Photocopying = X

  • SER1 Services Level Budget Pool (budget only; no actuals)

  • 6600 Equipment Repair Labor

  • 6601 General Repairs Labor: labor related to repairs other than the following – 6600 for equipment repairs, 6646 for Service/Maintenance of research equipment.

  • 6602 Payroll Dining Services (for Dining Services use only)

  • 6603 Sub-Agreements Less Than or Equal To $25K: Personal Service Agreements (PSAs) up to $25,000 per PSA.

  • 6604 Sub-Agreements Greater Than $25K: Personal Service Agreements (PSAs) in excess of $25,000 per PSA.

  • 6605 Non-State Fringe Benefit Dining Services (for Dining Services use only)

  • 6606 Specialized Service Facilities (internal use only; Animal Care): for use in recording highly complex or specialized service charges incurred at Specialized Service Facilities.

  • 6610 Recharge Center Facilities (internal use only): for use in recording charges incurred for providing a service or product to the University Community by a recharge/service center facility.

  • 6611 Service Centers – IDC-Exempt (internal use only): for use in recording charges incurred at recharge/service center facilities that are exempt from charging IDC.

  • 6614 Catering: internal and external catering costs; includes catering expenses that are part of a University-hosted conference. For prepared food that is picked up or delivered (not catered), use Business Meals 6713.
    (warning) Note: Per IRS guidelines, catering or business meals require a list of attendees and affiliation to the University. An exception to this requirement applies to events open to the general public, where documentation containing the description of the event must be provided (i.e., website, email of event, etc.).

  • 6616 Advertisements for Personnel: expenses incurred to advertise the hiring of personnel.

  • 6618 Advertising Services: all advertising expense, including online, radio, or television, other than those for Personnel (6616).

  • 6620 Recruiting Services: expenses incurred from hiring recruiting services.

  • 6622 Attorney Services: payments for legal services provided.

  • 6624 Athletics Game Officials (for Athletics and Avery Point use only)
    (warning) Note: Payments made to individuals may be subject to the CT Income Tax Withholding for Athletes or Entertainers.

  • 6626 Outside Consulting Services: payment to persons, firms, or corporations not employed by the State, hired to provide professional advice or services under a contract that defines the services or end products to be delivered. For IT use 6644.

  • 6628 Trash Services:  trash and garbage removal services.

  • 6629 Recycling: batteries, mercury, lead, silver, copper, etc.

  • 6630 Laundry and Dry Cleaning Services: payments to professional laundry and dry cleaning companies. For laundry supplies, use 6720.

  • 6631 Landscaping Services: payments for landscaping services. For landscaping supplies, use 6723.

  • 6632 Medical Services: payments to medical professionals including dentists, medical examiners, physicians, and other medical or health care providers.

  • 6634 Photocopying: for use by departmental copy centers.

  • 6635 Managed Print Services (for Document Production use only): managed print services including equipment and copying charges associated with the UPrint program.

  • 6636 Printing and Binding: reports, brochures, catalogs, etc. (no photocopying). For publishing fees, use 6325 Publishing Fees.

  • 6638 Other Services: payments/honorariums made for services provided by professional firms or individuals, if not defined by another Services object code; do not use for transaction fees or to pay employees. For Entertainers and Performers, use 6639; for Speakers/Lecturers, use 6652.

  • 6639 Entertainers and Performers: amounts paid to performers (actor, singer, musician, dancer, comedian, director, etc.)
    Note: Payments made to individuals may be subject to the CT Income Tax Withholding for Athletes or Entertainers.

  • 6640 Regulated Waste: includes radioactive waste regulated by the State of CT and/or the NRC, biological waste regulated by the U.S. EPA, CDC, CT DEEP, and/or DHHS, solid waste regulated as hazardous waste, TSCA waste, used oil, universal waste, and/or CT-regulated waste.

  • 6644 IT Consulting Services: payment to persons, firms, or corporations not employed by the State, hired to provide consulting services under a contract for IT services or end products to be delivered.

  • 6646 Service/Maintenance Research: services and maintenance performed on research equipment and apparatus, equipment certification, calibrations; also includes Use 6600 for equipment repairs.

  • 6648 Service/Maintenance Facilities: services and maintenance for Facilities Operations.

  • 6650 Service/Maintenance Plant: services and maintenance for Physical Plant and Buildings.

  • 6652 Speakers/Lecturers: all payments/honorariums to professional firms or individuals for their services as speakers or lecturers.

  • 6654 International Programs (for Education Abroad use only): all payments for services related to Education Abroad Travel Programs.

  • 6656 External Data Processing/Analysis Services: data processing and analysis services provided by another agency or an outside vendor.

  • 6658 Digitizing Services: amounts paid to convert items to a digital format.

  • 6660 IT Physical Hardware Maintenance: hardware maintenance that is not included as part of a maintenance agreement.

  • 6665 IT Software System Support: services that are typically supplied by a vendor in support of software that has been licensed or developed by a vendor; may include installation of software, modifications to software, software training, adapting a given software application to a specific version of a vendor operating system, including installation of software or modifications to software purchased using object code 6840. Installation and modification costs to software purchased using 8245 should use 8248.

  • 6670 IT Other Services: all computer services not covered by 6660 through 6680. For internet access and other online service charges, use 6890 Internet/Online Services.

  • 6675 IT Hardware Maintenance Agreements: maintenance charges for data processing hardware equipment owned by the University are required to have maintenance coverage by contractual agreement terms.

  • 6680 IT Software Maintenance Agreements: maintenance charges for data processing software on equipment owned by the University are required to have maintenance coverage by contractual agreement terms.

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titleSupplies - Level Code: SUPP

Payment Reason Code = W

Prepared Foods = O

  • SUP1 Supplies Level Budget Pool (budget only; no actuals)

  • 6710 Food: all articles of food for human meal preparation. For food purchased for use in research projects, use 6711; for business meals and purchases of prepared foods, use 6713; for catered events, use 6614.

  • 6711 Food – Research/Lab Use Only: food used for research purposes.

  • 6713 Business Meals: restaurant-provided business meals with a documented business purpose; also includes purchases and delivery of prepared foods (non-catered). For catering, use 6614.
    (warning) Note: Business meal reimbursements must document the date, place, and business purpose of the meal, as well as the individuals in attendance and each individual's affiliation to UConn.

  • 6715 Personal Supplies: all articles incidental to personal care such as soap, shaving supplies, toothpaste, hair care, deodorant, etc.

  • 6718 Industrial Safety and Personal Protective Supplies (PPE): respirators, shielding, safety eyewear, foot, head, and hearing protection, lab coats, gloves, fall protection, etc.

  • 6720 Laundry and Cleaning Supplies: all articles used in the laundry or for cleaning and disinfecting purposes.

  • 6722 Agricultural, Horticultural, and Dairy: purchases of supplies used in agriculture, horticultural, and dairy operations such as seeds, plants, fertilizer, etc. For supplies relating to animal care, use an object code in the ANCR (Animal Care) level.

  • 6723 Landscaping Supplies: payments for landscaping supplies. For landscaping services, use 6631.

  • 6725 Public Safety Supplies: supplies used in support of Public Safety, Fire, Police, and Emergency Services.

  • 6730 Athletic Supplies: (for Athletics and Avery Point use only): supplies used for athletic activities.

  • 6733 Recruiting Supplies (Athletics): promotional and other items purchased to support Athletics recruiting activities.

  • 6735 Manufacturing Supplies: materials and supplies used in the manufacturing of a finished product.

  • 6740 Drugs, Medicine, and Serum: all prescription drugs administered to or prescribed for patients.

  • 6742 Decorative Supplies: decorative items purchased for events, UConn-owned houses, etc.; includes flower arrangements for conferences and other UConn-sponsored events.

  • 6745 Promotional Supplies: costs incurred to purchase promotional supplies.

  • 6747 Household Supplies: purchases of dinnerware, cookware, kitchen utensils, storage supplies, window coverings, bedding, rugs, cleaning tools, lamps, etc.

  • 6750 Clothing: clothing and materials for making clothing to be worn by employees and students who are equipped at University expense (e.g., safety shoes, etc.).

  • 6755 Uniforms: purchases of uniforms required by a University department.

  • 6760 Water (Consumption): expenses incurred to purchase water for human consumption (e.g., water coolers, water bottles).

  • 6765 All Books (Except University Library Books): for library materials, see the Library Object Code section of this document.

  • 6768 Repair Materials: all materials purchased for repair of buildings and equipment. Equipment under $5,000 should be charged to 8307 Non-Controllable Equipment.

  • 6769 Tools: tools with a cost under $5,000.

  • 6770 Maintenance Supplies: supplies used for maintenance of University property. For equipment items that have a life of more than 1 year, use 8307.

  • 6772 Paper Goods / Supplies: purchases of disposable paper goods such as napkins, plates, utensils, cups, trash bags, toilet paper, etc.; not to be used for office paper/supplies.

  • 6775 Office Supplies: all articles necessary to the operation of an office unless specified by another supplies object code. For non-computer office equipment under $5,000, use 8307.

  • 6780 Office Paper: purchases of office paper.

  • 6795 Lab Chemicals and Hazardous Materials: chemicals used in a laboratory setting or on EPCRA list of homeland security COIs. Use 6810 for chemicals used in a non-laboratory setting.

  • 6800 Precious Metals: metallurgy research supplies.

  • 6805 Scientific Glassware: laboratory glassware and research glass supplies.

  • 6810 Non-Laboratory Chemicals: chemicals used in a non-laboratory: pools, water treatment and cleaning supplies, etc. Use 6795 for lab chemicals and nonhazardous materials used in lab settings. Use 6720 for laundry supplies.

  • 6811 Other Lab Supplies: lab supplies not otherwise defined. For lab equipment with a cost under $5,000, use 8306 or 8307.

  • 6815 Medical Supplies: medical supplies not included in 6718. For medical equipment under $5,000, use 8306 or 8307.

  • 6825 Recreational Supplies: supplies used for recreational purposes. For recreational equipment under $5,000, use 8306 or 8307.

  • 6830 Educational Supplies: supplies used for educational purposes (i.e., costs of classroom supplies). For educational equipment under $5,000, use 8306 or 8307.

  • 6833 Signage and Banners: interior or exterior signage and banners.

  • 6840 IT Software License: charges for data processing operating systems, utility routines, or application programs furnished by a vendor, PC/mainframe software; includes annual license renewal fees. For software with a life of 3 years or more and a cost of $5,000 or more, use 8245 or 8250. For software purchased with a commitment/contract to pay in future years see 8247.

  • 6845 IT Peripherals and Supplies: computer materials (paper, ink cartridges, etc.) and EDP peripheral equipment under $5,000 IT peripherals under $500 (keyboard, mouse, digital pens, webcams). For IT equipment between $500 and $4,999.99 (printers, terminalsscanners, monitors, etc.,) use 8307 or 8306 (if controllable). For all computers, iPads, and netbooks under $5, 000, use use 8306.

  • 6847 General Supplies: supplies not classified elsewhere. General equipment under $5,000 should use 8307.

  • 6935 Miscellaneous Expense: all commodities not classified elsewhere; care must be exercised to avoid using this code where other object codes may apply.

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titleEmployee and Student Payments - Level Code: EEPM
  • EMP1 Employee and Student Payments Level Budget Pool (budget only; no actuals)

  • 7005 Employee Education Cost: amounts paid on behalf of employees to cover tuition or training costs.

  • 7010 Miscellaneous Pay Union Contributions: for all allowances and payments other than for personal services; includes the allowances for shoes, clothing and cleaning allowance, home office differential, as well as other expense-type compensation and judgments. Most – if not all – of these items are 1099 reportable.

  • 7015 New Employee Moving Expense: costs associated with relocating a new employee, his/her family, and residential belongings to the area AFTER the individual accepts an employment offer from the University.
    (warning) Note: This object code should not be used for expenses incurred in recruiting or interviewing prospective employees who have not yet accepted an employment offer from the University. Use 7645 if reimbursing a job candidate based on actual receipts or 7635/7640 for recruiting costs directly billed to the University for a candidate. For on-campus office moves, (use 6638) or for costs associated with relocating a new employee's office contents or lab from their former place of employment to UConn (use 7016).

  • 7016 New Employee Lab or Office Relocation Expense: costs associated with relocating a new employee's office contents or lab from their former place of employment to UConn.

  • 7020 Fellowship Awards

  • 7021 Fellowship Awards Non EE Post Docs: for non-employee post-doc fellows.

  • 7030 Health Services to Employees: to be used when UConn covers certain medical-related expenses for employees.

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titleOther Expenses - Level Code: OTHX
  • OTH1 Other Expenses Level Budget Pool (budget only; no actuals)

  • 6940 Reimbursement of Expenditures: used primarily by Facilities to reimburse the department for commodity-related expenditures (credit expenditures) incurred.

  • 6945 Childcare Reimbursement-NRSA Fellows Only: used by SPS for certain grants that allow for childcare reimbursement to be charged to the grant.

  • 7045 Subject Incentives: payments to subjects for their participation in sponsored research projects.

  • 7055 Petty Cash Losses (for Accounts Payable or Cash Operations use only)

  • 7100 Awards – Cash: cash-related award; includes the purchase of gift cards.

  • 7105 Awards – Non-Cash: non-cash-related prizes, trophies, plaques, etc.

  • 7110 Transfers on Grants – State Agencies (for use in Current Unrestricted accounts only): record grants from State Agencies.

  • 7115 Transfers on Grants – Other: record grants not from State Agencies.

  • 7120 Reimbursement for Services RenderedReimb- Internal Services (Within UConn): used when one department is reimbursing another department for personal services.

  • 7125 Commodities for Resale: cost of inventory items of consumable material or merchandise held by a University department for issue or resale.

  • 7133 University CC Fraud Clearing: to be used for credit card transactions relating to fraud; should always be for 2 transactions that net to zero.

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titleFinancial Aid - Level Code: FINA
  • FNA1 Financial Aid Level Budget Pool (budget only; no actuals)

  • 7020 Fellowship Awards

  • 7021 Fellowship Awards Non EE Post Docs: for non-employee post-doc fellows.

  • 7510 Tuition Reimbursement: amounts paid to students to reimburse them for tuition paid at other institutions. For employees, use 7005.

  • 7515 Student Fees – Grants (for use on grant accounts only): cost of graduate student fees paid by sponsor.

  • 7520 Grant Scholarships (for use on grant accounts only): cost of graduate student scholarships paid by sponsor.

  • 7525 Student Tuition – Grants (for use on grant accounts only): cost of graduate student tuition paid by a sponsor.

  • 7530 Graduate Tuition Fee Charge: cost of graduate student tuition reimbursed by sponsor.

  • 7535 Student Aid Fees: fees associated with obtaining student aid.

  • 7540 Scholarships: cost of scholarships and grants.

  • 7545 Non-Compensatory Payments: cost of non-compensatory fellowships, fellowship awards, and participant support stipends for UConn students and non-UConn students (e.g., REU, RET).

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titleNon-Capital - Level Code: EQNC
  • EQN1 Non-Capital Equipment Level Budget Pool (budget only; no actuals)

  • 8306 Controllable Property Equipment <$5K: includes all equipment that must be identified and controlled due to their sensitive, portable, and theft-prone nature; includes all computers (including iPads, Netbooks, Smartphones, Smartwatches) and may include other theft-prone types of equipment between $500 and $4,999.99 such as cameras, televisions and monitors. Inventory Control will create asset records and distribute tags for all equipment purchased using this object code. Capital Equipment funding (770xxx) eligible.

  • 8307 Non-Controllable Equipment <$5K: includes equipment and furniture that is not considered Controllable Property. May not be used for supplies; only use for equipment with a life of more than 1 year. Capital Equipment funding (770xxx) eligible.

  • 8310 Motor Vehicles <$5K: all motor vehicles with a cost under $5,000 that require license plates. Capital Equipment funding (770xxx) eligible.

  • 8316 Equipment – Transferred OutTransferred Out over $5K: grant-purchased equipment with a cost of over $5,000 per item that will not be located at UConn, and ownership of the equipment will be an outside entity. Excluded from indirect cost.

  • 8317 Equipment Transferred Out under $5K: grant-purchased equipment with a cost of under $5,000 per item that will not be located at UConn, and ownership of the equipment will be an outside entity. Not excluded from indirect cost.

  • 8320 Artwork and Collections <$5K: artwork and collections with cost under $5,000.

  • 8325 Attached Non-Capital Equipment Buildings/Non-Structural <$100K: non-movable equipment permanently installed in a building or outside of a building with a cost under $100,000. Use this object code if removing the equipment will cause damage to the building. Capital Equipment funding (770xxx) eligible.

  • 8326 Attached Non-Capital Equipment Install/Design Service: amounts paid for design or installation services for attached equipment <$100K coded to 8325.

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titleFinancial Aid - Level Code: FINA
  • 7550 Miscellaneous Fellowships (for Accounting use only)

  • 7555 Tuition Waivers (for Accounting use only)

  • 8601 Discount and Allowances (for Accounting use only)

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titleEquipment (Capital) - Level Code: EQCP
  • 8299 Project Internal Labor (for Accounting use only)

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titleOther Expenses - Level Code: OTHX
  • 7135 Depreciation Expense – Buildings

  • 7140 Depreciation Expense – NSI

  • 7145 Depreciation Expense – Equipment

  • 7150 Amortization Expense – Intangibles

  • 7152 Amortization Expense – Right of Use Assets

  • 7153 Depreciation Expense – Library Materials

  • 7155 Loss on Disposal of Assets – Buildings

  • 7160 Loss on Disposal of Assets – Land

  • 7165 Loss on Disposal of Assets – NSI

  • 7170 Loss on Disposal of Assets – Equipment

  • 7175 Loss on Disposal of Assets – Intangibles

  • 7180 CIP Write-Offs

  • 8603 Fund Deduction – Other

  • 8650 Direct Lending Expense

  • 8700 Administrative Expense

  • 8705 Collection/Litigation Costs

  • 8710 Federal Loans (P+I) Cancellation

  • 8712 Federal Loans (P+I) Cancellation Teachers

  • 8713 Federal Loans (P+I) Cancellation Military

  • 8714 Federal Loans (P+I) Cancellation Death

  • 8715 Federal Loans (P+I) Cancellation Bankruptcy

  • 8716 Federal Loans (P+I) Cancellation Disability

  • 8717 Federal Loans (P+I) Cancellation Peace

  • 8718 Federal Loans (P+I) Cancellation Law Enforcement

  • 8719 Federal Loans (P+I) Cancellation VA Disability

  • 8720 Doubtful Loan Provision

  • 8725 Federal Loans – Other Costs of Loss

  • 8726 Capital Asset Impairments

  • 8730 Federal Advance Returned

  • 8735 Inst. Matching Returned

  • 8740 Loans Assigned to Ed

  • 8800 Building Capitalization

  • 8802 Building Capitalization – Federally Funded

  • 8805 Nonstructural Capitalization

  • 8807 Nonstructural Capitalization – Federally Funded

  • 8809 Land Capitalization

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titleNon-Operating Expenses - Level Code: NOEX
  • 3010 Nominal Expense Closeout8601 Discount and Allowance

  • 8605 Fund Deduction – SDSC

  • 8607 Interest on Debt

  • 8608 Interest Expense Leases

  • 8609 Cost of Issuance

  • 8611 Amortization Expense Prem/Disc/Diff

  • 8754 Interest Cancellation Death

  • 8755 Interest Cancellation Bankruptcy

  • 8900 Special Items (Accounting Only)

  • 8910 Extraordinary Items (Accounting Only)

  • 8920 Transfer to Affiliate

  • 8925 Transaction Fees – Pension (Accounting Only)

  • 8930 – Pension (Accounting Only)

Library Object Codes

For Library Use Only

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