Bulletin: Expenditure Type & Object Code Updates (Posted August 24, 2015)

>> Please visit Bulletin: Consolidating Select Expenditure Types for additional information about general / special purpose and data / non-data storage changes.

Expenditure Types and Object Codes are used to properly code purchases, expense reports, journal entries and receipts in Oracle Financials. This page provides a monthly summary of new expenditure types and object codes, and changes to existing expenditure types and object codes.

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New Expenditure Types
EXP Type Title Description Usage Rules
iBudget IJ Public IJ Special IJ Central IPO
52910 RENT EQUIPMENT 52910 RENT EQUIPMENT-Rent of equipment with a payment period one year or less regardless of the dollar value, or a payment period greater than 1 year with less than $5000 committed. Use 52992 for rentals that do not qualify as equipment or space. Does not require Departmental Property Administrator tagging and tracking during the life of the rental. Refer to Admin Guide 5.2.2 and Property Manual 2.4 for more information. Yes Yes Yes Yes Yes
53511 EQUIPMENT REPAIR AND MAINTENANCE 53511 EQUIPMENT REPAIR AND MAINTENANCE-Repair, maintenance, and modification costs of equipment. Includes manufacturer's warranties, preventative maintenance contracts, equipment calibration, and general repairs. For modifications that may alter the life of the equipment see 53175. Repairs are not normally charged to Federal sponsored awards for equipment acquired on ETs 53110, 53135, 53155, 53160, 55060, 55070, 55110, 55120, or leased on 52921. See RPH 15.4 "Charging for Administrative and Technical Expenses", check the terms and conditions of the award, and Uniform Guidance 200.452, 200.33, 200.48, 200.89, 200.313, 200.439. Yes Yes Yes Yes Yes
55116 COMPUTERS & COMPUTING DEVICES 55116 COMPUTERS & COMPUTING DEVICES-Computing devices are machines that cost less than $5000 and are used to acquire, store, analyze, process, and publish data and other information electronically, including accessories (or "peripherals") for printing, transmitting and receiving, or storing electronic information (e.g. desk & laptop computers, tablets, thumb drives, keyboards, monitors, docking stations, internal & external hard drives, memory upgrades, mouse, printer, scanners, and mobile phones). They may be charged to Federal sponsored projects if they are essential and allocable to a project (but do not have to be solely dedicated to the performance of the award.) Check the terms and conditions of the award for restrictions. Use 55110 for non-peripheral items such as toner, paper, mouse pads. Use 53120/55020 for computing devices with costs greater than $5000. Use 55410 for software licenses, 55420 for software maintenance agreements. See "Computing Devices" guidance on the DoResearch website. See also RPH 15.4 "Charging for Administrative and Technical Expenses." Ref: Uniform Guidance 200.20, 200.94, 200.453; Information Security in Admin Guide 6.3.1. Yes Yes Yes Yes Yes
55215 LAB/SCI/TECH NON CAP EQUIPMENT 55215 LAB/SCI/TECH NON CAP EQUIPMENT-For purchases of equipment with a cost less than $5000 that are used for research, scientific, medical, other technical activities; such as meters, microscopes, pumps, etc. Use 55116 for computing devices and peripherals used for these activities. For lab supplies and materials use 55210. Ref: RPH 15.4 "Charging for Administrative and Technical Expenses" and Uniform Guidance: 200.94, 200.453, Appx III B.6.b.(2). Yes Yes Yes Yes Yes
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New Object Codes
Object Code Title Description Usage Rules
iBudget IJ Public IJ Special IJ Central IPO
No New Object Code Created
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New Object Code Parents
Object Code Title Description Usage Rules
iBudget IJ Public IJ Special IJ Central IPO
No New Object Code Parent Created
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New Expenditure Categories
Exp Category Code Title
No New Expenditure Category Created
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Changes to Existing Expenditure Types and Object Codes
EXP Type/
Object Code
Name From... To...
13599 Object Code Name Change UNRL GNS LOSS ASSETS HLD – OTH RE-UNRL GN LOSS LAND REVERSION
13599 RE-UNRL GN LOSS LAND REVERSION – Status Change Inactive Active
52920 RENT GEN PURPS EQUIP – Status Change Active Discontinued as of 8/31/2016. Replaced by 52910 RENT EQUIPMENT.
52921 Description Change 52921 LEASE GENERAL PURPOSE EQUIPMENT–Includes leases of general purpose items such as office equipment and furnishings (e.g., computers, copy machines, computer servers, computer storage machines, phones, fax machines, postage meters, etc). Leases are minimum 1 year commitment or are non-cancellable contracts greater than $5,000. Requires Departmental Property Administrator tagging and tracking during the life of the lease. Refer to AGM 54.3 for more information. 52921 LEASE GENERAL PURPOSE EQUIPMENT–Includes leases of general purpose items such as office equipment and furnishings (e.g., computers, copy machines, computer servers, computer storage machines, printers, postage meters, etc.). Leases require a minimum 1 year commitment with total contracted cash payments over the term of the lease of $5000 or greater. Requires Departmental Property Administrator tagging and tracking during the life of the lease. Refer to Admin Guide 5.2.2 and Property Manual 2.4 for more information. Generally not chargeable to Federal sponsored awards. See RPH 15.4 "Charging for Administrative and Technical Expenses", check the terms and conditions of the award. Ref: Uniform Guidance 200.465, 200.48
52930 RENT OTH EQUIP – Status Change Active Discontinued as of 8/31/2016. Replaced by 52910 RENT EQUIPMENT.
52950 RENT SPEC PURPS EQUIP – Status Change Active Discontinued as of 8/31/2016. Replaced by 52910 RENT EQUIPMENT.
52951 Description Change 52951 LEASE SPECIAL PURPOSE EQUIPMENT-Includes leases of laboratory or other technical items related to research, scientific, medical, instructional or other technical activities. Leased cost of special purpose equipment is charged directly to a sponsored project. Leases are minimum 1 year commitment or are non-cancellable contracts and greater than $5,000. Requires Departmental Property Administrator tagging and tracking during the life of the lease. Refer to AGM 54.3 for more information. 52951 LEASE SPECIAL PURPOSE EQUIPMENT-Includes leases of laboratory or other technical items related to research, scientific, medical, or other technical activities. Examples are microscopes, amplifiers, voltmeters, centrifuges, scanners, refrigerators and freezers (e.g., used to store lab specimens). Leased cost of special purpose equipment is charged directly to a sponsored project. Leases require a minimum 1 year commitment with total contracted cash payments over the term of the lease of $5000 or greater. Requires Departmental Property Administrator tagging and tracking during the life of the lease. See Admin Guide 5.2.2 and Property Manual 2.4 for more information. See also RPH 15.4 "Charging for Administrative and Technical Expenses." Ref: Uniform Guidance 200.465, 200.89
52992 Description Change 52992 RENT OTHER–Includes rentals that do not qualify as equipment or space, such as service fees for off-campus document storage, facility use fees, or rentals of miscellaneous materials (tables, chairs, etc). Charge space rental expense (with a signed lease agreement) to 52810 and Ground Rent to 52820. Use 529xx codes for equipment rentals. 52992 RENT OTHER-Includes rentals that do not qualify as equipment or space, such as service fees for off-campus document storage, facility use fees, or rentals of miscellaneous materials (tables, chairs, etc). Charge space rental expense (with a signed lease agreement) to 52810 and Ground Rent to 52820. Use 529xx codes for equipment rentals/leases.
53510 GEN PURPOSE EQUIP REP MAINT – Status Change Active Discontinued as of 8/31/2016. Replaced by 53511 EQUIPMENT REPAIR AND MAINTENANCE.
53520 SPECIAL PURPOSE EQUIP REP MAINT – Status Change Active Discontinued as of 8/31/2016. Replaced by 53511 EQUIPMENT REPAIR AND MAINTENANCE.
55101 • Object Code name change
• Expenditure Category name change
MATERIALS SUPPLIES GENERAL SUPPLIES MATERIALS
55110 Expenditure Type name change SUPPLIES MATERIALS GEN OFFICE SUPPLIES/MTL/NON-CAP EQ OFFICE
55110 Description change 55110 SUPPLIES MATERIALS GENERAL OFFICE–Expenditures for office supplies and materials. Use 55195 for unallowable office supplies. In most cases, general office supplies are administrative in nature and may not be charged directly to sponsored projects. Ref: RPH 3.6. and A-21 F.6.b. See additional information on Discussion Tab. See also 55120, 55140, 55141, 55185, 55190, 55195 for supplies and materials. 55110 SUPP/MATLS/NON-CAP EQ OFFICE-Expenditures for office supplies, materials and non-capital equipment; such as paper, paper clips, post-it notes, staples, writing utensils, toner, filing cabinets, office furniture and equipment with a cost less than $5000. Use 55195 for unallowable office supplies. In most cases, office supplies are administrative in nature and may not be charged directly to Federal sponsored awards. Use 55116 for computing devices and peripherals with a cost less than $5000. See also 55120, 55185, 55190, 55195 for supplies and materials. Ref: RPH 15.4 "Charging for Administrative and Technical Expenses" and Uniform Guidance: 200.94, 200.453, Appx III B.6.b.(2).
55115 SUPPLIES COMPUTER NONDATA STORAGE – Status Change Active Discontinued as of 8/31/2016. Replaced by 55116 COMPUTERS & COMPUTING DEVICES.
55120 Expenditure Type name change SUPPLIES MATERIALS GEN NON OFFICE SUPPLIES MTL NON-OFFIC NON-LAB
55120 Description change 55120 SUPP MATERIALS GENERAL NON-OFFICE-Non-office supplies and materials. Includes supplies and materials for training, kitchen, etc. See also 55140, 55141, 55165, 55185, 55190, 55195 for supplies and materials. Ref: RPH 3.6. and A-21 F.6.b. 55120 SUPP MATL NON-OFFICE NON-LAB – Non-office and non-lab supplies, materials, and equipment with cost less than $5000 that are used for activities such as training, kitchen, cleaning, repairs/maintenance, or sponsored project work not conducted in a lab. Use 55116 for non-capital computing devices and peripherals, 55110 for office supplies/materials/non-capital equipment, 55210-55250 for lab/scientific supplies/materials/non-capital equipment, 55165 for tools, 55180-55195 for unallowable supplies. Ref: RPH 15.4 "Charging for Administrative and Technical Expenses" and Uniform Guidance: 200.94, 200.453, Appx III B.6.b.(2).
55125 GEN PURPS MATERIAL – Status Change Active Discontinued as of 8/31/2016. Replaced by 55120 SUPPLIES MATERIALS NON-OFFICE.
55135 SPEC PURP NON DATA STOR NON CAP – Status Change Active Discontinued as of 8/31/2016. 55215 LAB/SCI/TECH NON CAP EQUIPMENT.
55136 SPEC PURP DATA STORAGE NONCAP – Status Change Active Discontinued as of 8/31/2016. Replaced by 55116 COMPUTERS & COMPUTING DEVICES.
55140 GEN PURP NON DATA STORAGE NON CAP – Status Change Active Discontinued as of 8/31/2016. Replaced by 55110 SUPPLIES MATERIALS OFFICE or 55120 SUPPLIES MATERIALS NON-OFFICE.
55141 GEN PURP DATA STORAGE NON CAP – Status Change Active Discontinued as of 8/31/2016. Replaced by 55116 COMPUTERS & COMPUTING DEVICES.
55201 • Object Code name change
• Expenditure Category name change
MATERIALS SUPPLIES LAB SUPPLIES MATERIAL LAB/SCI/TECH
55210 Description Change 55210 SUPPLIES MATERIALS LABORATORY-Laboratory supplies and materials. Includes radioactive materials, nucleotides (e.g., RNA and DNA containing materials), peptides (e.g., amino acids and proteins), growth media, controlled substances, restriction enzymes, or biological organisms. For compressed gas, chemicals and trade name products containing hazardous materials use 55230. For special purpose non-capital items use 55135, 55136. For purchases of laboratory animals use 55240 or 58710/58720. 55210 SUPPLIES MATERIALS LABORATORY-Laboratory supplies and materials. Includes radioactive materials, nucleotides (e.g., RNA and DNA containing materials), peptides (e.g., amino acids and proteins), growth media, controlled substances, restriction enzymes, biological organisms, or other consumables. For compressed gas, chemicals and trade name products containing hazardous materials use 55230. Use 55215 for non-capital scientific equipment and 55116 for non-capital computing devices. For purchases of laboratory animals use 55240. Animal purchases from the VSC are coded to 58710/58720. Ref: RPH 15.4 "Charging for Administrative and Technical Expenses& and Uniform Guidance: 200.94, 200.453, Appx III B.6.b.(2).
58805 Expenditure Type name Change INTERDEPT SUPP MATL GEN OFFICE INTERDEPT SUPPLIES MTL OFFICE
58805 Description Change 58805 INTERDEPT SUPP MATL GEN OFFICE – Interdepartmental charge-Must not be used for unallowable costs. General office supplies and materials. Ref: RPH 3.6. and A-21 F.6.b. 58805 INTERDEPT SUPPLIES MTL OFFICE – Interdepartmental charge-Must not be used for unallowable costs. Office supplies, materials and non-capital equipment; such as paper, paper clips, post-it notes, staples, writing utensils, toner, filing cabinets, office furniture and equipment with a cost less than $5000. In most cases, office supplies are administrative in nature and may not be charged directly to Federal sponsored awards. Ref: RPH 15.4 "Charging for Administrative and Technical Expenses" and Uniform Guidance: 200.94, 200.453, Appx III B.6.b.(2).
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Past Requests

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Additional Resources

The following resources are available to help properly code transactions:

If existing Expenditure Types or Object Codes do not meet your department needs, see How To: Request New (or Change Existing) Expenditure Type or Object Code.

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Questions?

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