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EXPENDITURE SUBCODE (OBJECT) LISTING

Accounting Services Section (ACT)

APPENDIX 2

Effective Date: 06/23/2004

Last Modified Date: 06/30/2008


Note: The following frequently used expense subcodes (objects) are provided as a reference tool. Not all subcodes are valid in all ledgers. Please call Accounting Services if you experience difficulty with a specific object, or if none of the listed objects fits a specific expense. For appropriate budget pool objects refer to ACT Policy 8, Automatic Budget Reallocation.

What You'll Find in This Appendix

Click on these links to go directly to major groups of object codes. (Please note that these aren't the only codes included here.)

Object Class 1000—Personnel Compensation

All compensation paid to full-time and part-time employees (including fringe benefits) and all payments to independent contractors are recorded at the UNC–Chapel Hill level within this object class. Budget control for all state funds is at the major level, which is also the ABR pool level for state funds.

EPA Non-Teaching Salaries

Major Object Code UNC-level
Object Code
Title
1110   EPA Regular Salaries
  1112 EPA Non-Teach—On Campus
  1113 EPA Non-Teach—Off Campus
  1114 EPA Non-Teach Supplemental
  1116 EPA Non-Teach Leave
  1117 Monthly Non-Teach—Student/Other
  1118 Bi-Weekly Non-Teach—Student/Other
1120   EPA Overtime Payments
  1121 EPA Non-Teach Overtime
1130   EPA Premium Payments
  1131 EPA Holiday Premium
  1132 EPA Shift Premium
  1133 EPA Other Premium
  1134 Bonus Clinical Pay
1140   EPA Employees on Loan
  1141 EPA Non-Teach on Loan Base Pay
  1142 EPA Non-Teach on Loan Supplemental Pay

SPA Employee Salaries

Major Object Code UNC-level
Object Code
Title
1210   SPA Regular Salaries
  1212 SPA On Campus
  1213 SPA Off Campus
  1219 SPA Cost of Living Differential Pay
1220   SPA Overtime Payments
  1221 SPA Overtime
1230   SPA Premium Payments
  1231 SPA Shift Differential
  1233 SPA On-Call Pay
  1234 SPA Holiday Premium
1240   SPA Employees on Loan
  1241 SPA Employee on Loan—Base Pay
  1242 SPA Employee on Loan—Supplemental Pay
1250   SPA Severance Wages
  1251 SPA Severance Wages Reserve
  1252 SPA Severance Wage
1270   SPA Longevity Payments
  1271 SPA Longevity Payments
1280   SPA Salary Reserves
  1281 SPA Salary Reserves

EPA Teaching Salaries

Major Object Code UNC-level
Object Code
Title
1310   EPA Academic Salaries
  1311 Distinguished Professor
  1312 EPA Teach On Campus
  1313 EPA Teach Off Campus
  1314 EPA Teach Supplemental
  1316 EPA Teaching—Leave
  1317 Monthly Student/Other Teaching
  1318 Bi-Weekly Student/Other Teaching
1340   EPA Teachers on Loan
  1341 EPA Teach on Loan Base Pay
  1342 EPA Teach on Loan Supplemental Pay
1380   EPA Salary Reserves
  1381 EPA Salary Reserves

Temporary Employee Wages

Major Object Code UNC-level
Object Code
Title
1410   Non-Student Regular Wages
  1411 Non-Student Wages
  1412 Non-Student Wages—Off Campus
  1413 Temp. Services Internal
1420   Non-Student Overtime Pay
  1421 Temp. Non-Student Overtime
1430   Non-Student Premium Wages
  1431 Non-Student Holiday Premium
  1432 Non-Student Shift Premium
  1433 Non-Student Other Premium
1450   Student Regular Wages
  1451 Student Wages
  1452 Student Wages Community Service
  1459 Graduate Assistants
1460   Student Overtime Pay
  1461 Student Overtime

Other Compensation

Major Object Code UNC-level
Object Code
Title
1530   Employee Moving Expense
  1531 Employee Moving Expense
1540   Tort Claims
  1541 Tort Claims
1550   Unemployment Compensation
  1551 Unemployment Compensation
1570   Retirement Supplement
  1571 LEO Separation Allowance
1580   Disability Pay
  1581 Diability Pay, 1st 6 months
  1582 Disability Pay, 2nd 6 months, SPA
  1583 Disability Pay, 2nd 6 months, EPA
  1589 Composite Benefits
1590   Other Personnel
  1591 Educational Assist. Prog.—Taxable
  1592 Employee Recognition Award
  1593 Employee Educational Exp. Reimb.—Taxable

Board Member Compensation

Major Object Code UNC-level
Object Code
Title
1710   Board Member Compensation
  1711 Board Member Compensation

Staff Benefits

Major Object Code UNC-level
Object Code
Title
1800   Benefits Health Care Professionals
  1802 Other Medical Insurance
  1803 Professional Liability Insurance
  1804 Supplemental Retirement
  1805 Tuition Benefit
  1806 Vision Care Benefit
  1808 Other P&A Benefits
  1809 Housestaff Benefits
1810   Social Security
  1812 Social Security (OASDI)
  1813 Social Security (Hospital Insurance)
1820   State Retirement
  1822 State Retirement
1830   Medical Insurance
  1831 Medical Insurance—Other
  1832 Medical Insurance
  1836 Medical Insurance Graduate Students
1870   Optional Retirement
  1872 TIAA—Retirement
  1873 TIAA—Health Plan Benefits
  1874 ORP Lincoln National
  1875 ORP VALIC
1880   Law Officers Retirement
  1882 Law Officers Retirement

Contracted Services

Major Object Code UNC-level
Object Code
Title
1900   Hospitals Contracts
  1901 UNC Hospitals Resident Contract
  1903 Contract Social Security Hospital
  1904 Contract Health Insurance
1910   Legal & Accounting Fees
  1911 Legal & Accounting Fees
  1912 Accounting/Audit Fees
1920   Professional Consulting Fees
  1921 Consultant Academic/Research
  1922 Consultant Expense—Academic/Research
  1923 Consultant Fees—MIS/DP Support
  1924 Consultant Expense—MIS/DP Support
  1925 Consultant Fees—Administrative
  1926 Consultant Expense—Administrative
  1927 Consultant Fees—Engineering
  1928 Consultant Expense—Engineering
1930   Medical Fees
  1931 Medical Fees—Hospital
  1932 Medical Fees—Other
1940   Employee on Loan Payments
  1941 Employee on Loan Payments
1950   Honoraria
  1951 Honorarium
  1952 Honorarium Expense
1960   Expert Witness Fees
  1961 Expert Witness Fees
  1962 Video Support Services
  1963 LAN Support Services
  1964 PC Support Services
  1965 Server Support Services
  1966 Mainframe Support Services
1970   Academic Inst/Res Serv
  1971 Academic Inst/Res Serv
  1972 Academic Instruction Expense
  1975 Payment to Study Subjects
  1976 Expenses for Study Subjects
1990   Other Contracted Services
  1991 Non-Instructional Services
  1992 Non-Instructional Services Expense
  1993 Secretarial, Clerical & Technical Services
  1996 System Implementation/Integration Services
  1997 WAN Support Services
  1999 Other Miscellaneous Personal Services

Object Class 2000—Supplies and Materials

All transactions for commodities which are consumable wiwthin one year are recorded at the UNC–Chapel Hill level within this object class. Budget control for all state funds is at the major level, which is also the ABR pool level for state funds.

Major Object Code UNC-level
Object Code
Title
2000   Supplies & Materials
  2111 Household Supplies—Janitorial
  2112 Household Supplies—Clothing/Uniforms
  2211 Food Products
  2311 Educational Supplies
  2411 Repair Supplies
  2511 Motor Vehicle Supplies—Gasoline
  2512 Motor Vehicle Supplies—Other
  2611 Office Supplies
  2911 Other Supplies—Non-Educational Miscellaneous
  2919 Athletic Supplies
  2921 Data Processing Supplies
  2922 Other Supplies—Scientific
  2923 Other Supplies—Agricultural/Animal
  2924 Other Supplies—Drugs/Pharmaceuticals

Object Class 3000—Current Services

All transactions for services utilized in the achievement of institutional objectives and in the operation, repair, and maintenance of institutional facilities are recorded at the UNC–Chapel Hill level within this object class. Budget control for all state funds is at the major level, which is also the ABR pool level for state funds. Object code 3300 is used for budgeting utilities in state funds.

Travel

Major Object Code UNC-level
Object Code
Title
3000   Current Services
    In-State Travel
  3111 In-State Transportation—Air
  3112 In-State Transportation—Ground
  3113 In-State Transportation—Other
  3114 In-State Subsistence—Lodging
  3115 In-State Subsistence—Meals
  3116 In-State Other Travel Expense
  3117 AHEC Trainee Travel
  3119 In-State Registration Fees
    Out-of-State Travel
  3121 Out-of-State Transportation—Air
  3122 Out-of-State Transportation—Ground
  3123 Out-of-State Transportation—Other
  3124 Out-of-State Subsistence—Lodging
  3125 Out-of-State Subsistence—Meals
  3126 Out-of-State Other Travel Expense
  3129 Out-of-State Registration Fees Expense
3130   Out-of-Country Travel
  3131 Out-of-Country Transportation—Air
  3132 Out-of-Country Transportation—Ground
  3133 Out-of-Country Transportation—Other
  3134 Out-of-Country Subsistence—Lodging
  3135 Out-of-Country Subsistence—Meals
  3136 Out-of-Country Other Travel Expense
  3139 Out-of-Country Registration Fees

Communication

Major Object Code UNC-level
Object Code
Title
  3211 Postage
  3221 Telephone Local
  3222 Telephone Long Distance
  3223 Telephone Installation
  3231 Television/Cable Services
  3241 Cellular Telephone Services
  3281 Broadband Rental
  3283 Broadband Installation
  3284 Telecom Data Charges
  3285 Teleconference Charges
  3286 Video Transmission Charges
  3287 Internet Service Charges
  3288 E-mail & Calendar Charges
  3291 Other Communications
  3292 Data Wiring Charges
  3293 Telephone Wiring Charges
  3294 Managed LAN Service Charge

Utilities

Major Object Code UNC-level
Object Code
Title
3300   Utilities
  3311 Heat
  3312 Electricity
  3313 Gas—Natural/Propane
  3314 Water
  3315 Utilities—Coal Fuel
  3316 Utilities—Fuel Oil
  3317 Utilities—Wood Fuel
  3318 Utilities—Chemicals & Additives
  3319 Sewer
  3321 Chilled Water

Printing & Binding

Major Object Code UNC-level
Object Code
Title
  3411 Printing & Binding

Repairs and Maintenance

Major Object Code UNC-level
Object Code
Title
  3511 Repairs & Maintenance—Buildings
  3512 Repairs & Maintenance—Electrical & Mechanical
  3513 Repairs & Maintenance—Furniture
  3514 Repairs & Maintenance—Other Equipment
  3515 Repairs & Maintenance—Motor Vehicle
  3516 Repairs & Maintenance—Other Structures
  3517 Repairs & Maintenance—Other Computer Equipment
  3518 Repairs & Maintenance—Design
  3519 Other Repairs & Maintenance
  3521 Repairs & Maintenance—WAN Equipment
  3522 Repairs & Maintenance—Video Equipment
  3523 Repairs & Maintenance—LAN Equipment
  3524 Repairs & Maintenance—Personal Computers & Printers
  3525 Repairs & Maintenance—Servers

Miscellaneous Services

Major Object Code UNC-level
Object Code
Title
  3611 Freight & Express
  3711 Advertising
  3811 Computer/Data Processing Services
(charges for use of mainframe or Unix)

Other Current Services

Major Object Code UNC-level
Object Code
Title
  3901 Service Agreements—Food Services
  3902 Service Agreements—Laundry Services
  3903 Service Agreements—Laboratory Services
  3904 Service Agreements—Janitorial Services
  3905 Service Agreements—Waste Removal/Recycling Services
  3906 Service Agreements—Security Services
  3907 Service Agreements—Pest Control Services
  3908 Service Agreements—Lawns & Grounds Services
  3909 Service Agreements—Other
  3912 Bank Charges
  3918 Interdepartmental Lab and Analytical Services
  3919 Miscellaneous Services
  3921 Losses & Damages
  3922 Laundry & Dry Cleaning
  3924 Uniforms—Laundry & Dry Cleaning
  3929 Miscellaneous Obligations
  3931 Meetings & Amenities
  3941 General Management Expenses
  3953 Employee Educational Expense
  3971 Music & Entertainment
  3984 Royalties
  3991 Other Employee Educational Expense

Object Class 4000—Fixed Charges

Fixed charges are defined as those operating costs that meet the following criteria:

These charges are recorded at the UNC–Chapel Hill level within this object class. Budget control for all state funds is at the major level, which is also the ABR pool level for state funds.

Major Object Code UNC-level
Object Code
Title
4000   Fixed Charges
4100   Rental/Lease of Real Property
  4111 Bldg. Facilities—Long Term
  4112 Bldg. Facilities—Short Term
  4113 Other Facilities
  4114 Land
4200   Rental of Electronic Data Processing Equipment
  4211 Rental—Other DP Equipment
  4215 Rental—WAN Equipment
  4216 Rental—Video Equipment
  4217 Rental—LAN Equipment
  4218 Rental—Personal Computers & Printers
  4219 Rental—Servers
  4221 Rental—Mainframe Equipment
  4222 Rental—PC Software
  4223 Rental—Server Software
  4224 Rental—Mainframe Software
4300   Rental of Other Equipment
  4311 Reproduction/Photocopy Equipment
  4312 Other Equipment
  4313 Motor Vehicles
  4314 Voice Communications Equipment
  4315 General Office Equipment
  4316 Furniture & Furnishings
4400   Maintenance Contracts
  4411 Maintenance Contracts—Other Equipment
  4412 Maintenance Agreement—Other Software
  4413 Maintenance Agreement—Other DP Equipment
  4414 Maintenance Agreement—WAN Software
  4415 Maintenance Agreement—WAN Equipment
  4416 Maintenance Agreement—Video Transmission Equipment
  4417 Maintenance Agreement—LAN Equipment
  4418 Maintenance Agreement—Personal Computers & Printers
  4419 Maintenance Agreement—PC Software
  4421 Maintenance Agreement—Server Software
  4422 Maintenance Agreement—Servers
  4423 Maintenance Agreement—Mainframe
  4424 Maintenance Agreement—Mainframe Software
4500   Insurance & Bonding
  4511 Property Insurance
  4512 Casualty/Liability Insurance
  4513 Motor Vehicle Insurance
  4518 Medical Insurance/Post Doc Trainee
  4519 Other Insurance
  4521 Bonding
4900   Other Fixed Charges
  4911 Institutional Dues & Memberships
  4912 Periodicals & Subscriptions
  4913 Licenses & Permits
  4915 Hospital—In-Patient
  4916 Hospital—Out-Patient

Object Class 5000—Capital Outlay

All transactions for construction, real property, library books, capitalized equipment, and inbound transportation charges related to such items are recorded at the UNC–Chapel Hill level within this object code. Capitalized equipment is that which carries an acquisition cost of $5,000 or more per unit. Budget control for all state funds is at the major level, which is also the ABR pool level for state funds.

Object code 5600 is used for budgeting library books and journals. Object codes 5600 through 5618, which are italicized below, are available only for main campus libraries.

Major Object Code UNC-level
Object Code
Title
5000   Capital Outlay
5100   Office Furniture & Equipment
  5111 Office Furniture—Capitalized
  5112 Office Equipment—Capitalized
5200   Electronic Data Processing Equipment
  5211 Non-WAN Data Processing Equipment
  5212 Non-WAN Software
  5213 WAN Equipment
  5214 WAN Software
5300   Educational Equipment
  5311 Educational Equipment—Scientific/Medical/Laboratory—Capitalized
  5312 Educational Equipment—Classroom & Library—Capitalized
  5313 Educational Equipment—Engineering & Drafting—Capitalized
  5314 Educational Equipment—Agricultural—Capitalized
  5315 Educational Equipment—Livestock & Other Animal—Capitalized
  5316 Educational Equipment—Other—Capitalized
5400   Motor Vehicles
  5411 Autos, Trucks, & Buses—Capitalized
  5412 Aircraft—Capitalized
  5413 Boats—Capitalized
  5414 Trailers—Capitalized
  5415 Other Motor Vehicles—Capitalized
5500   Other Equipment
  5511 Moveable Equipment
  5512 Fixed Equipment
  5513 Art Objects
  5514 Athletic Equipment—Capitalized
  5515 Voice Communications Equipment—Capitalized
  5516 Custody & Security Equipment—Capitalized
  5517 Video Transmission Equipment—Capitalized
  5519 Other Equipment—Capitalized
5600   Library Books & Journals
  5611 Library Books
  5612 Library Periodicals & Journals
  5613 Library Microforms
  5614 Library Standing Orders
  5615 Library Audiovisual Materials
  5617 Library Binding
  5618 Library Software
    Communication Cable Contracts
  5855 Buildings—Telecommunications Contracts
  5955 Other Structures—Telecommunications Contracts

Object Class 6000—Other Capital Outlay

All transactions in the form of contracts, grants, subsidies, state aid, or allocations to authorized recipients are recorded at the UNC–Chapel Hill level within this object class. Budget control for all state funds is at the UNC–Chapel Hill level. Object codes that are italicized below are for state funds use only. Object codes with asterisks may also be used for budgeting purposes.

Major Object Code UNC-level
Object Code
Title
6500   Educational Awards
  6510* Appropriated Grants
  6511 Non-Service Scholarships
  6512 Non-Service Fellowships
  6514 Cameron Scholarships
  6531 Nurse Emergency Financial Assistance
  6540* Academic Enhancement Scholarships
  6541 Academic Enhancement Scholarships
  6550* Teachers Scholarships
  6551 Teacher Scholarships
  6561 Minority Med/Dent Grants
    Traineeships & Other Grant Awards
  6571 Trainee Degree Stipends
  6572 Trainee Dependency Allowance
  6573 Trainee Tuition & Fees
  6574 Trainee Book Allowance
  6575 Trainee Travel
  6576 Trainee Other
  6577 Graduate Assistant Tuition Award
  6578 Post-Doctoral Trainee Non-Degree
  6579 Post-Doctoral Trainee Clinical Fellow
    Other Educational Awards
  6581 UNC Scholarship Program
6590*    
  6591 Forfeited Tuition Dep. Scholar
  6592 Forfeited Tuition Dep. Fellow
  6593 Scholarship—Non Service
  6594 Fellowship—Non-Service
  6595 Student Prizes & Awards
  6596 Medical Insurance Graduate Students
6900   Other Aids & Grants
  6901 Participant Stipend
  6902 Participant Expenses
  6903 Court Judgment
  6904 Legal Settlement
  6911* Grants to UNC Press
  6921* Grants to Faculty
  6931 Grants to Intra Institute
  6941 Grants to AHEC & TEACCH Operations
  6951 Grants to AHEC Residents
  6971* Science/Engineering Fellowships
6980 & 6990   For object codes 6980 and 6990 see OSR policies and procedures manual.

Other Object Classes

Major Object Code UNC-level
Object Code
Title
7000 & 8000   These numbers, with the exceptions listed below, are reserved for Business Office use only. Current codes and definitions are available from Accounting Services.
  Other Non-Operating
  8983 Indirect Cost—On Campus
  8984 Indirect Cost—Off Campus
  8985 Indirect Cost—Morehead City

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