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Object of Expense Codes for CUFS2000

 

Northwestern University

LISTING OF OBJECT CODES - REVISION DATE: January 2006

This list contains recommended and most used object codes but does not contain every object code available.

For a comprehensive list of object codes, refer to the OBJT table in the CUFS system.

 

OBJECT CODES (Click here for a Adobe Acrobat Version (PDF))



INTRODUCTION

The following list of Objects, along with a short definition of each, has been 
prepared for your use. This list contains recommended and most used object codes but 
does not contain every object code available.  It should be helpful to the user in 
recording most transactions that occur in day-to-day University operations, 
regardless of the source of funds. For a comprehensive list of object codes,refer to the OBJT 
table in the CUFS system.

In conformance with cost accounting requirements imposed by the Federal 
Government, each of the costs to be accumulated in each of the objects listed 
must generally be considered either a direct cost or an indirect cost, if the cost 
is incurred for the same purpose, in like circumstances. However, any of the 
generic types of costs so accumulated  that are charged as direct costs may also 
be charged to a sponsored agreement as an indirect cost through a negotiated indirect 
cost rate, if they are incurred for differing purposes in unlike circumstances. In 
determining same or differing purposes and like or unlike circumstances, the purpose 
of the functional activity rather than the type of the goods or services acquired is the 
primary consideration in distinguishing the classification of costs as either direct costs 
or indirect costs. Interpretive questions to these determinations should be addressed 
to the Office of Sponsored Research (OSR).

Please note that certain of the definitions may limit the use of a particular object to 
specific types of funding. For example, the object 8710 Indirect Cost is for use on 
only sponsored projects and should not be used with any other type of funding.  
Likewise, because an object is listed, it cannot be assumed that it may be used to 
record expenditures on a sponsored project. (Refer to the OSR listing for guidance.) 

Other objects not included on this list do exist,  primarily for use in special situations 
and areas within the University. If it is essential to your management objectives that 
an unlisted object be used, please consult with the Budget Operations Office (for 
non-sponsored accounts) or OSR (for sponsored accounts) before attempting 
to use it to record expenditures.

*LIST OF OBJECTS*

0010 | 0020 | 0030 | 0040 | 0050 | 0060 | 0063 | 0070 | 0072 | 0076 | 0077 | 0080 | 0100 | 0102 | 0104 | 0106 | 0110 | 0112 | 0120 | 0122 | 0125 | 0180 | 0181 | 0182 | 0183 | 3010 | 3075 | 3080 | 3100 | 3150 | 3300 | 3310 | 3350 | 3375 | 3400 | 3450 | 3475 | 3500 | 3560 | 3570 | 3910 | 5010 | 5011 | 5012 | 5015 | 5016 | 5020 | 5030 | 5100 | 5120 | 5130 | 5140 | 5220 | 5225 | 5230 | 5260 | 5270 | 5280 | 5310 | 5315 | 5330 | 5335 | 5340 | 5420 | 5440 | 5450 | 5470 | 5480 | 5485 | 5490 | 5493 | 5495 | 5510 | 5511 | 5515 | 5520 | 5525 | 5530 | 5540 | 5610 | 5630 | 5650 | 5670 | 5680 | 5690 | 5695 | 5710 | 5720 | 5750 | 6705 | 6710 | 6715 | 6720 | 6725 | 6727 | 6730 | 6735 | 6740 | 6760 | 6765 | 6770 | 6780 | 6910 | 6915 | 6920 | 6950 | 6955 | 6960 | 7545 | 7550 | 7560 | 7570 | 8010 | 8020 | 8050 | 8060 | 8070 | 8080 | 8084 | 8100 | 8610 | 8635 | 8640 | 8650 | 8660 | 8670 | 8675 | 8680 | 8685 | 8700 | 8710 | 8730

(Click on an Object to jump to it or page through the Object List below)

OBJECT
 NAME
 DEFINITION
0010 FACULTY SALARIES, REGULAR The annual contractual salary rate paid (paid over 12 months for 9, 11 or 12 months of service) to visiting faculty, lecturers, instructors, assistant professors, associate professors and full professors. This includes any portion of an academic salary paid from a Sponsored Project or other restricted fund.
0020 FACULTY, OTHER COMPENSATION The salary paid to visiting faculty, lecturers, instructors, assistant professors, associate professors, and full professors for academic or research services rendered in addition to those for which they are compensated by their annual contractual salary. These services are: Summer School, Research Quarter (Summer Grants), and Continuing Education Counseling.
0030 RESEARCH PROFESSIONAL SALARY The salary paid to research professionals who hold academic rank equivalent titles; research professor, research associate professor, research assistant professor, research fellows, visiting scholars, and non-NRSA post doctoral fellows.
0040 ACADEMIC OCCASIONAL SALARIES The salary paid to those providing only instructional services for credit on a basis that is calculated hourly. (Example: Payment for musical instruction services).
0050 ACADEMIC PROFESSIONALS The salary paid to Librarians, Counselors, Athletic Coaches, Physicians, Directors of Centers and Assistant Directors of Centers.
0060 ADMINISTRATIVE SALARIES The salary paid to the President, Provost, Associate Provosts, all Vice Presidents, all Deans, all Associate or Assistant Deans with academic rank, Department Chairmen and Center Directors.
0063 INTERNAL CONSULTING (UNIV.) The salary paid to University employees for internal consulting/contracted services. Refer to NU Consulting Policy for applicability.
0070 TEACHING ASSISTANTS-REGULAR The salary paid to the class of graduate students called Teaching Assistants.
0072 TEACHING ASSISTANTS-WORKSTUDY The salary paid to the class of graduate students called Teaching Assistants who are supported with work study funds.
0076 RESEARCH ASSISTANTS The salary paid to the class of graduate students called Research Assistants.
0077 NON-TGS RESEARCH ASSISTANTS Graduate Students not enrolled in the Graduate School working as research assistants.
0080

FRINGE BENEFITS- ACADEMIC

DISCONTINUED

 Fringe benefits associated with salaries paid in objects 0010-0076 except 0072. The fringe benefits total is determined by applying a uniform rate to the sum of the salaries in these objects.
0100 PROFESSIONAL EXEMPT The salary paid to managerial and professional employees within the University.
0102 SECRETARIAL/CLERICAL The wages paid to employees whose positions are classified as secretarial or clerical. Allowable as Direct Cost on Federal Awards with prior approval only.
0104 TECHNICAL/PARAPROFESSIONAL The wages paid to employees whose positions are classified as technical or paraprofessional.
0106 SERVICE/MAINTENANCE/SKILLED CRAFTS The wages paid to employees whose positions are classified as providing a service or maintenance function.
0110 TEMPORARY WAGES The wages paid to non-permanent University employees to compensate them for providing occasional, non-academic services to the university; and to permanent University employees to compensate them for non-academic services provided over and above their primary appointment or responsibility (example: WAA-MU ushering, teaching non-credit courses, parking attendant, etc.). Allowable as Direct Cost on Federal Awards for Technical activity.
0112 PREMIUM OVERTIME WAGES The premium overtime wages paid to full-time employees. Allowable as Direct Cost on Federal Awards for Technical activity if authorized by the sponsor.
0120 STUDENT REGULAR WAGES The hourly wages paid to students to compensate them for services rendered in primarily non-exempt capacities.
0122 STUDENT-WORK STUDY The hourly wages paid to students to compensate them for services rendered in primarily non-exempt capacities and supported with work-study funds.
0125 COMMUNITY SERVICE FWS Expenses for outreach program for Federal Work Study.
0180

FRINGE BENEFITS-REGULAR

 

 Fringe benefits associated with salaries and wages paid in objects 0010, 0015, 0020, 0030, 0050, 0060, 0100, 0102, 0104, and 0106. The fringe benefit total is determined by applying a uniform rate to the sum of the salaries in these objects.
0181 FRINGE BENEFITS- STATUTORY Fringe benefits associated with temporary employees and supplemental pay to regular employees. Applicable objects: 0040, 0063, 0067, 0101, 0110, 0112.
0182 FRINGE BENEFITS- STUDENT Fringe benefits associated with salaries paid in objects 0070, 0076, 0078.
0183 FRINGE BENEFITS- NRSA POSTDOC TRAINEES Fringe benefits associated with NRSA Postdoctoral fellowships.
3010 PAPER AND OFFICE SUPPLIES All consumable materials used in the normal University operations of an office: i.e. paper, pencils, pens, staples, etc.
3075 COMPUTER SUPPLIES All consumable materials used to operate computers in the normal University operations of an office : i.e. computer paper, ribbons, toner cartridges, diskettes, storage media, writing elements.
3080 COMPUTER SUPPLIES - TECHNICAL Supplies associated with computer equipment used for the technical mission of a project. These supplies may include, but are not limited to, computer paper and disks, and must be necessary for and directly related to the sponsored project outcome.
3100 PURCHASED SOFTWARE Expense for the purchase of software. Allowable as Direct Cost on Federal Awards for Technical purposes only.
3150 COPIER SUPPLIES All consumable materials used in the normal University operations of copy machines: i.e. copier paper, ink, toner, etc.
3300 CHEMICALS Chemical compounds, gases, and liquid nitrogen used in the laboratories, excluding radioactive materials and precious metals.
3310 AUDIO/VISUAL EQUIPMENT SUPPLIES Materials used with Audio/Visual equipment such as projector bulbs, tapes, reels, boxes, etc.
3350 RADIOACTIVE MATERIALS Used for materials purchased through the Office of Radiation Safety.
3375 PRECIOUS METALS Gold, silver, platinum, or other precious metals.
3400 DENTAL/MEDICAL SUPPLIES Consumable materials used in Dental or Medical applications or functions.
3450 ANIMALS The purchase of laboratory animals used for research purposes.
3475 LABORATORY SUPPLIES AND HARDWARE Supplies such as test tubes, glassware, specialized data containers and measurement devices necessary for the operation of the laboratory.
3500 PHOTOGRAPHY SUPPLIES Consumable materials used in photography, such as film, paper, developer, etc.
3560 SCIENTIFIC INSTRUMENTS-NON CAPITAL Non-capital scientific instruments with a purchase price of less than $5,000, or non-capital scientific instruments with a purchase price of more than $5,000 and a life expectancy of less than 1 year.
3570 COMPUTERS-NON CAPITAL Computers and other types of equipment, such as disk drives, that have a purchase price of less than $5,000 or computers and other types of equipment with a purchase price of more than $5,000 and a life expectancy of less than 1 year.
3910 BOOKS, PERIODICALS AND JOURNALS All payments for books, periodicals and journals. Not allowable as direct costs on federal awards unless approved at the time of awarding or with prior sponsor approval.
5010, 5011, 5012 5015, 5016 PROFESSIONAL AND CONSULTING SERVICES

5010: payments to individuals or firms (non-NU employees) for consulting or professional services: legal, architectural, marketing, educational, financial, and publisher fees for manuscript review.
5011: payments to non-resident independent contractors for consulting or professional services.(HRIS use only)
5012: payments to officials for consulting or professional services. 5015: professional reimbursement for resident independent contractors.
5016: professional reimbursement for non-resident independent contractors. (HRIS use only)
5020 EXTERNAL-CLERICAL/TECHNICAL SERVICES All payments to outside firms for temporary clerical/technical services. Allowable as Direct Cost on Federal Awards for Technical activity only.
5030 MEMBERSHIP DUES Dues for individual and institutional memberships in professional organizations. Not Allowable on Federal Awards.
5100 COPYRIGHT/PUBLISH FEES Expense for copyright, reprints, and page charges.
5110 PHOTOCOPYING-DEPARTMENTAL Expense related to duplication of printed material in the normal University operations of an office.
5120 INTERNAL-PRINTING AND DUPLICATING Fees for printing and duplicating services performed and charged by NU's Printing and Duplicating Department.
5130 EXTERNAL-PRINTING SERVICES Fees for printing, duplicating, and photo processing services performed and charged by a commercial vendor outside the University.
5140 INTERNAL-UNIVERSITY RELATIONS Fees for design and layout services performed by the University Relations Department. Does not include the cost of printing; University printing is charged to 5120.
5220 INTERNAL-ITMS COMPUTING Fees for all computer services provided by Information Technology Management Systems.
5225 EXTERNAL-COMPUTING SERVICES Fees paid for the use of computing services outside the University.
5230 INTERNAL-OTHER COMPUTING SERVICES Fees paid for the use of computing time at University services other than ITCC or ITMS.
5260 LEASED SOFTWARE The expense of leasing software for use in computers. Includes leased software with a purchase option at the end of the lease.
5270 EXTERNAL-SECURITY SERVICE Fees paid to outside agencies for security: i.e. guards for sporting events, etc.
5280 INTERNAL-SECURITY SERVICE For the security service provided and charged by NU's Police Department.
5310 INTERNAL-ANIMAL CARE Fees paid to CEAR for the maintenance and care of laboratory animals.
5315 EXTERNAL-ANIMAL CARE Fees paid to external facilities as approved in protocol for maintenance and care of laboratory animals.
5330 INTERNAL-SHOP EXPENSE Fees for work done by the University's research and instructional shops.
5335 FABRICATED EQUIPMENT OVER $5,000 Capital equipment built or assembled from component parts by a principal investigator and/or other sponsored project personnel, and internal shop, or an external shop.
5340 LAB SERVICES Expenses incurred for laboratory services, which may include but are not limited to, slide preparation, photographic film development, and photocopying that are necessary for and directly related to the sponsored project outcome.
5420 COPIER LEASE Expense to lease or rent copier machines.
5440 REPAIR EXPENSE Expense incurred to repair equipment.
5450 EQUIPMENT SERVICE CONTRACTS Maintenance agreements on specific pieces of equipment for a predetermined period of time- generally renewable on a yearly basis. Usually covers parts and service.
5470 A/V EQUIPMENT RENTAL Fee for rental of Audio/Visual equipment, such as projectors, tape players, etc.
5480 FILM RENTAL Fee for rental of movies, slides, etc.
5485 PLANT RENTAL Fee for rental of plants.
5490 SPACE RENTAL Rental fee for non-University owned space: room, building, etc., for a specific period of time.
5493 INTERNAL-SPACE RENTAL Internal charge for use of University owned space.
5495 EXTERNAL-FURNITURE/EQUIPMENT LEASE RENTAL Expenses to lease or rent office equipment such as computers, typewriters, printing equipment, chairs for conferences, etc.
5510 U.S. POST OFFICE Fees for stamps, special delivery, express mail, and other services provided only by the U.S. Postal Service.
5511 EXTERNAL-MAIL PREP Expenses incurred for mail preparation.
5515 FACSIMILE TRANSMISSION (FAX) Expense to send documents via fax.
5520 COMMON CARRIER Freight, shipping, and express mail expenses by any common carrier other than the U.S. Postal Service.
5525 SHIPPING - TECHNICAL RELATED MATERIALS Expenses incurred for shipping costs directly related to the technical mission of a sponsored project. These expenses may include, but are not limited to, the shipment of equipment samples or other materials necessary for and directly related to the project outcome. These expenses should not include the shipping of progress reports or proposal applications.
5530 LICENSE FEE Fee for licenses required for operating: i.e. elevator, etc.
5540 INSURANCE Insurance to protect property and equipment owned by the University and in the custody of a particular department (Does not include insurance under employee benefit plans). Prior approval by the Risk Management Department is required for use of this object.
5610 INTERNAL-PHYSICAL PLANT SERVICES Expenses incurred for services received from and charged by the Physical Plant Department in Evanston or Chicago. For custodial, repair, decorating, maintenance, waste disposal, or other special services of Physical Plant.
5630 INTERNAL-MOTOR POOL SERVICES Expenses incurred for the use of NU vehicles provided by the motor pool for job-related purposes.
5650 INTERNAL-OFFICE SYSTEMS EQUIPMENT Expenses incurred for rental and maintenance of office machines, such as typewriters and calculators provided by the Office Systems Equipment Department.
5670 INTERNAL-LAUNDRY SERVICES Expenses for laundry services.
5680 CUSTODIAL CONTRACT SERVICES Expenses incurred for custodial services provided by contracted agreement.
5690 FOOD SERVICE PAYMENTS Payments for food service provided by contracted agreements.
5695 PROCUREMENT CARD PROGRAM Payments for procurement card program.
5710 COMMENCEMENT EXPENSE Expenses incurred in preparation of graduation ceremonies.
5720 HOSPITAL MEDICAL EXPENSE Expenses incurred for services provided by hospitals to University employees, student-athletes and research subjects/patient care.
5750 CONTRACTOR SERVICES Expenses associated with the Architect's office.
6705 INTERNAL MEALS & LODGING Expenses incurred for internal meals and lodging.
6710 GENERAL TRAVEL All travel and entertainment expense incurred on general University business not covered by objects 6715-6770.
6715 PROMOTION All expenses related to donor cultivation and general promotion of the University not covered in objects 6720 and 6725.
6720 SPECIAL EVENTS-DEVELOPMENT Caterers' bills, etc. for all NU functions related to fund raising and promotion.
6725 SPECIAL EVENTS-EDUCATIONAL Costs of entertainment within the NU community (e.g. faculty teas, student firesides, etc.). Also includes awards and prizes to students.
6727 ALCOHOLIC BEVERAGES Expenses incurred for Alcoholic beverages. Must never be used on Sponsored Projects.
6730 PROFESSIONAL DEVELOPMENT Travel expenses for professional conferences, scholarly meeting, etc. to further professional growth. This includes registration fees.
6735 FACULTY/STAFF RECRUITMENT Expenses involved in recruitment of faculty and staff, including moving expenses.
6740 STUDENT RECRUITMENT Expenses of student recruitment (including student athletes).
6760 SPECIAL SUBSISTENCE Expenses for special housing, meals, athletic training table, etc.
6765 DOMESTIC TRAVEL Travel within the United States, its territories and possessions, and Canada to attend professional meetings, do research, etc. All domestic travel on Sponsored Projects must be charged to this object of expense.
6770 FOREIGN TRAVEL Travel outside the United States, its territories and possessions, and Canada to attend professional meetings, do research, etc. All foreign travel on Sponsored Projects must be charged to this object of expense.
6780 INTERNATIONAL OFFICE VISA PROCESSING FEE
Fees charged by the International Office for processing visa documents. Please note that these fees are independent to cost of the visa.
6910 TELECOM EQUIPMENT CHARGE (ONE-TIME) One time charge for telephone sets (hard sets)
6915 TELECOM INSTALL CHARGE (ONE-TIME) One time charges for installation of new network ports, plus other one-time charges for moves, adds, or changes.
6920 TELECOM CORE SERVICES Annual charge for core services, based on headcount.
6950 INTL LONG DISTANCE & CALLING CARD Monthly charges for international long distance and calling card services, based on measured usage; both are non-core services.
6955 OTHER NON-CORE TELECOM SERVICE
 Monthly charges for non-core services other than international long distance and calling card services, such as NUTV, e
6960 EXTERNAL TELECOM SERVICES Payments by depts to external telecom service providers, not NUIT (e.g. for cellular phones & pagers).
7545 AUDIO/VISUAL EQUIPMENT-CAPITAL Audio/Visual equipment with a purchase price of $5,000 or more and a life expectancy of more than 1 year.
7550 OFFICE EQUIPMENT-CAPITAL Any office equipment (furniture, typewriter, dictating equipment, etc.) with a purchase price of $5,000 or more and a life expectancy of more than 1 year.
7560 SCIENTIFIC INSTRUMENTS-CAPITAL Scientific instruments with a purchase price of $5,000 or more and a life expectancy of more than 1 year.
7570 COMPUTERS-CAPITAL Computers with a purchase price of $5,000 or more and a life expectancy of more than 1 year.
8010 REU Research experiences for undergraduates (Example: stipend support for undergraduates on NSF Awards).
8020 TUITION Financial assistance, usually to graduate or professional students, to support tuition charges.
8050 STIPEND Financial assistance to graduate or professional students.
8060 STIPEND-SERVICE Financial assistance to graduate students given as an allowance when service is expected by the department.
8070 STIPEND-SUPPLEMENT Financial assistance to graduate students given as an allowance.
8080 TAXABLE POST-DOCTORAL FELLOWSHIPS Payments to post-doctoral fellows to facilitate training.
8084 PURCHASED SRVS INTRNS & RESDNTS Non-NRSA General Medical Education Interns and Residents.
8100 PRIZES AND AWARDS Expenses for prizes and awards for graduate students.
8610 MERCHANDISE RESALE Items purchased wholesale for retail sale: i.e. books, food, athletic souvenirs.
8635 SALES TAX State, Municipal and County taxes collected on sales of items subject to the tax at the Bookstore, etc.
8640 SUB-CONTRACTS TO $25,000 Sub-contracts under sponsored projects for the first $25,000.
8650 SUB-CONTRACTS MORE THAN $25,000 Sub-contracts under sponsored projects in excess of $25,000.
8660 RESEARCH SUBJECT FEES Fees paid to individuals for participating in research projects such as a blood donor, etc.
8661 INTITUITIONAL REVIEW BOARD FEE Fee for the initial review of IRB protocols.
8670 ROYALTIES Fees for use of a right or share of the proceeds, i.e. patents, authors, composers.
8675 REVENUE REFUND Charges for approved refunds of revenues as an offset to total revenues recorded.
8680 COLLECTION EXPENSE Expenses incurred in relation to collecting receivables and debts owed the University.
8685 BAD DEBT EXPENSE Expense for write-offs of bad debts.
8700 INDIRECT COST-GENERAL Indirect cost incurred on organization activity.
8710 INDIRECT COST Indirect cost incurred on sponsored project activity.
8730 INDIRECT COST-AUXILIARY Indirect cost incurred on auxiliary activity.
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Last updated   January 26, 2006
 
 

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