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EXPENDITURE SUBCODE (OBJECT) DEFINITIONS

Accounting Services Section (ACT)

APPENDIX 3

Effective Date: 06/23/2004

Last Modified Date: 01/23/2014


NOTE: Not all subcodes are valid in all ledgers. Call the Accounting Department to verify which subcodes may be utilized. For valid State Fund subcodes, refer to FPB Appendix 1. Expense object codes unique to a particular department or program are not included below and should continue to be used unless you are notified concerning a change.

Personnel Compensation: This class is used by the University Accounting Department to summarize all payments (including fringe benefits) to full-time and part-time employees and independent contractors.

1110 Regular Salaries

1112 EPA Non-Teach-On Campus: This object applies to the base pay of EPA Non-Teaching employees in authorized non-teaching positions exempt from the provisions of the State Personnel Act. The employee's base of operations is at the campus or the Institute of Marine Sciences at Morehead City.

1113 EPA Non-Teach-Off Campus: This object applies to the base pay of EPA Non-Teaching employees in authorized non-teaching positions exempt from the provisions of the State Personnel Act. The employee's base of operations is not at this campus or the Institute of Marine Sciences at Morehead City.

1114 EPA Non-Teach Supl: This object applies to salary supplements which are separately budgeted and paid in addition to base salaries either on a one-time basis or on a continuing basis. These salary supplements are for employees in authorized non-teaching positions exempt from the provisions of the State Personnel Act. Supplemental payments may be for additional service in administration, consultation, etc., (i.e. temporary assistants to administrative officers, Arts & Sciences advisors, General College advisors, counselors, etc.). Supplemental payments may be from state and/or special funds for non-teaching duties.

1115 EPA Teaching Supl. This object applies to supplemental payments paid in addition to base salaries on a one-time or continuing basis (i.e. overload, consulting). These salary supplements are for employees in authorized positions exempt from the provisions of the State Personnel Act. This object is effective July 1, 1998.

1116 EPA Non-Teach Leave: This object applies to salary paid to EPA Non-Teaching employees while on approved leave of absence. These employees are filling an authorized non-teaching position exempt from the provisions of the State Personnel Act. Personnel forms should use this object when requesting non-teaching faculty leave with full or partial pay.

1117 EPA Non-Teaching-Student/Other (Monthly): This object is to be used for salary paid to EPA Non-Teaching Student/Other paid on a monthly basis. These non-teaching positions are exempt from the provisions of the State Personnel Act. The base of operation for these employees may be on campus or off campus.

1118 EPA Non-Teaching-Student/Other (Bi-Weekly): This object is to be used for salary paid to EPA Non-Teaching Student/Other employees paid on a bi-weekly basis. These non-teaching positions are exempt from the provisions of the State Personnel Act. The base of operation for these employees maybe on campus or off campus.

1120 EPA Overtime Payments

1121 EPA Non-Teach Overtime: This object includes payments to EPA employees in authorized non-teaching positions exempt from the provisions of the State Personnel Act. These employees, subject to the State Wage-Hour Policy, are compensated for working time in excess of a standard week including any overtime and overtime premium.

1130 EPA Premium Payments

1131 EPA Holiday Premium: This object includes payments for holiday premium pay, to EPA employees in authorized non-teaching positions subject to the State Wage-Hour Policy but exempt from the provisions of the State Personnel Act.

1132 EPA Shift Premium: This object includes payments to EPA employees in authorized non-teaching positions subject to the State Wage-Hour Policy but exempt from the provisions of the State Personnel Act.

1133 EPA Other Premium: This object includes payments to EPA employee in authorized non-teaching positions subject to the State Wage-Hour Policy but exempt from the provisions of the State Personnel Act. 1134 Bonus Clinical Pay

1140 EPA Employees on Loan: This minor category is used only when compensating employees subject to the state-wide policy on dual employment.

1141 EPA Non-Teach on Loan Base Pay: This object includes payments to EPA employees in authorized non-teaching positions exempt from the provisions of the State Personnel Act. These employees are paid for services rendered to other state agencies for which the parent agency will receive reimbursement under joint-appointments or where the services are a part of the base-time commitment between UNC-Chapel Hill and the borrowing agency.

1142 EPA Non-Teach on Loan Supl Pay: This object applies to payments to EPA employees in authorized non-teaching positions exempt from the provisions of the State Personnel Act. These employees are paid for services rendered to other state agencies for which the parent agency will receive reimbursements. The salary supplements are paid in addition to base salaries where the payment is for work performed for a borrowing state agency outside the employee's regular work schedule. A prior agreement must be made between UNC-Chapel Hill and the borrowing agency in order to pay the employee for such services.

1150 EPA Non-Teach Severance Wages

1151 EPA Non-Teach Severance

1210 SPA Regular Salaries

1212 SPA On Campus: This object applies to the base pay of full-time and part-time employees in authorized positions subject to the State Personnel Act. The employee's base of operation is at this campus or the Institute of Marine Sciences at Morehead City.

1213 SPA Off Campus: This object applies to the base pay of full-time and part-time employees in authorized positions subject to the State Personnel Act. The employee's base of operation is not at this campus or the Institute of Marine Sciences at Morehead City.

1220 SPA Overtime Payments

1221 SPA Overtime: This object includes payments to full-time and part-time SPA employees in authorized positions subject to the State Personnel Act. These employees are compensated for working time in excess of a standard work week including any overtime and overtime premium.

1230 SPA Premium Payments

1231 SPA Shift Differential: This object includes payments to full-time and part-time SPA employees in authorized positions subject to the State Personnel Act.

1233 SPA On-Call Pay

1234 SPA Holiday Premium: This object includes payments to full-time and part-time SPA employees in authorized positions subject to the State Personnel Act. Under this object, accounting is made of all premium pay to SPA employees who are required to work on holidays.

1240 SPA Employees on Loan: This minor category is used only when compensating employees subject to the state-wide policy on dual employment.

1241 SPA Emp on Loan-Base Pay: This object includes payments to SPA employees for services rendered to other state agencies under joint appointments for which the parent agency will receive reimbursements or where the services are rendered as a part of the base-time commitment between UNC-Chapel Hill and the borrowing agency.

1242 SPA Emp on Loan-Supl Pay: This object includes payments to SAP employees for services rendered to other state agencies for which the parent agency will receive reimbursement. This code applies to salary supplements which are paid in addition to base salaries where the payment is for work performed for a borrowing state agency outside the employee's regular work schedule. A prior agreement must be made between UNC-Chapel Hill and the borrowing agency in order to pay the employee for such services.

1250 SPA Severance Wages: This object includes severance salary continuation payments by the University, as authorized by North Carolina General Statute 143 27.2, to full-time and part-time permanent State employees who are occupying authorized positions subject to the State Personnel Act and who are involuntarily terminated from employment due to reductions in force which are designed to achieve savings in State expenditures. Guidelines describing eligibility and determination of benefits are provided in Section 5 of the Personnel Manual published by the North Carolina Office of State Personnel.

1251 Severance Wages Reserve University assessment to provide a reserve for severance for employees initially paid from non-state funds

1252 SPA Severance Wages This object is for payment of severance salary continuation payments.

1270 SPA Longevity Payments

1271 SPA Longevity Payments: This object includes payments for personal services to full-time and part-time SPA employees in authorized positions subject to the State Personnel Act. Payments are charged to this object for annual longevity payments based upon the length of aggregate state service and a percentage of the employee's annual rate of base pay on the date of eligibility.

1280 SPA Salary Reserves

1281 SPA Salary Reserves: This object is used for retaining budgeted reserves designated as automatic and merit salary increments for SPA employees.

1310 EPA Academic Salaries

1311 Distinguished Professor: This object includes payments for personal services to full-time and part-time EPA employees who are filing budgeted teaching positions. State funds payments to permanent faculty members who have been specifically named as Distinguished Professors, are charges to this code. This object also includes supplemental payments for services in teaching and departmental research paid from endowed supplements such as Kenan, Alumni, Business Foundation, Law Faculty Supplements, etc. Object modified as of July 1, 1998.

1312 EPA Teach On Campus: This object includes payments for personal services to full-time and part-time EPA employees who are filling budgeted teaching positions. This code applies to the base pay of EPA teaching employees when the base of their operation is at this campus or the Institute of Marine Sciences at Morehead City.

1313 EPA Teach Off Campus: This object includes payments for personal services to full-time and part-time EPA employees who are filling budgeted teaching positions. This code applies to the base pay of EPA teaching employees whose base of operation is not at this campus or the Institute of Marine Sciences at Morehead City.

1314 EPA Teach Supl: This object includes supplemental payments for personal services to full-time and part-time EPA employees who are filling budgeted teaching positions. The salary supplements are in addition to base salaries either on a one-time basis or a continuing basis.

1316 EPA Teaching Leave: This object includes payments for personal services to full-time and part-time EPA employees who are filing budgeted teaching positions. The purpose for this code is to separate salaries paid to faculty while on approved leave of absence. Personnel forms must show this object when requesting teaching faculty leave with full or partial pay.

1317 EPA Teaching-Student/Other (Monthly): This object is to be used for Student/Other employees paid from teaching funds on the monthly payroll. The base of operation for these employees may be on campus or off campus.

1318 EPA Teaching-Student/Other (Bi-Weekly): This object is to be used for Student/Other employees (as defined on the PD-7 form) paid from teaching funds on the bi-weekly payroll. The base of operation for these employees may be on campus or off campus.

1340 EPA Teachers on Loan: This minor category is used only when compensating employees subject to the state-wide policy on dual employment.

1341 EPA Teach On Loan Base Pay: This object includes payments to EPA employees for services rendered to other state agencies under joint appointments for which the parent agency will receive reimbursement or when the services are rendered as a part of the base-time commitment between UNC-Chapel Hill and the borrowing agency.

1342 EPA Teach On Loan Supl Pay: This object includes payments to EPA employees for services rendered to other state agencies for which the parent agency will receive reimbursement. This code applies to salary supplements which are paid in addition to base salaries where the payment is for work performed for a borrowing state agency outside the employee's regular work schedule. A prior agreement must be made between UNC-Chapel Hill and the borrowing agency in order to pay the employee for such services.

1380 EPA Salary Reserves

1381 EPA Salary Reserves: This object is used for retaining employees compensation reserves for salary increases for EPA employees.

1410 Non-Student Regular Wages

1411 Temporary Non-Student Wages: This object includes payments to temporary non-student employees who are rendering services in non-teaching positions and are paid on an hourly basis for actual hours.

1412 Temporary Non-Student Wages Off-Campus

1413 Temporary Services Internal: Service provided by Tar Heel Temps, a division of the Office of Human Resources, Workforce Planning and Recruitment.

1420 Non-Student Overtime Pay

1421 Temporary Non-Student Overtime: This object includes payments to temporary non-student employees in non-teaching positions subject to the State Wage-Hour Policy for working time in excess of a standard 40 hour week and includes associated overtime premiums.

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 Temporary Student Wages: This object includes payments to UNC-Chapel Hill students temporarily employed in non-teaching positions paid at an hourly rate. Students actually enrolled and attending classes during the time of employment must be paid from this source. Exceptions are teaching and research assistants, etc., who are paid at a semester or academic rate chargeable to the appropriate 1100 or 1300 object category.

1459 Grad Assistants: This object includes payments for salaries to graduate students.

1460 Student Overtime Pay

1461 Temporary Student Overtime: This object includes payments to temporary student employees in non-teaching positions subject to the State Wage-Hour Policy for working time in excess of a standard week (40 hours) and includes associated overtime premiums.

1530 Employee Moving Expenses

1531 Employee Moving Expenses This object includes payment for moving a new employee's household goods from one location so that he or she can begin employment with the University. Use this object for personal reimbursements or for third-party payments, for example to moving companies.

The cost of moving laboratory equipment to a University property for a new employee should be charged to object 3919, other miscellaneous services.

Payments from state funds must be in accordance with fiscal policies and procedures described in Section 5 of the Budget Manual published by the Office of State Budget and Management.

1540 Tort Claims

1541 Tort Claims: This object includes payments by the University of tort claims ordered by the North Carolina Industrial Commission in the Department of Commerce (or by the Court of Appeals) to be paid as a result of negligence by an officer, employee, or agent of the State of North Carolina while acting for the State, such negligence being proximate cause of an injury to the claimant or person from whom a claim is asserted. Tort claims against entities of the State are authorized and governed by North Carolina General Statue 143-291.

1550 Unemployment Compensation

1551 Unemployment Compensation: This object includes payments by the University to State Employment Security Commission (ESC) for reimbursement of unemployment compensation benefits paid by ESC to former employees of the University. The program is authorized by North Carolina General Statues Chapter 96.

1560 Workers Compensation The benefits previously recorded in this category are managed at the State level, therefore the University does not record expense in this category. The transactions are recorded as transfers to another State agency.

1561 Medical Benefits: This object includes payment by the University of workers' compensation for medical, surgical, hospital nursing services, medicine, sick travel, rehabilitation service, and medical and surgical supplies.

1563 Temporary Disability Payment: This object includes payments by the University of workers' compensation benefits under an agreement to pay compensation for time lost from work.

1565 Partial Disability Payment: This object includes payments by the University of workers' compensation benefits for disfigurement and permanent partial disability ratings given at the end of the healing period.

1567 Death Benefit: This object includes payments by the University of workers' compensation benefits to a surviving spouse or dependent child and allowance for funeral benefits.

1570 Retirement Supplement

1571 LEO Separation Allowance This object includes monthly payments of special separation allowances to retired law enforcement officers who qualify for basic service retirement under provisions of the North Carolina General Statutes pertaining to retirement of law enforcement officers. These payments are authorized by North Carolina General Statute 143-166.41, effective July 1, 1984, and applicable policies and procedures (if any), and shall cease at the end of the month following a retiree's attainment of age 62.

1580 Disability Pay

1581 Disability Pay 1st/6 months

1582 Disability Pay 2nd/6 months

1590 Other Personnel

1591 Educational Assistance Program-Taxable: This object includes Educational Assistance Program payments to or on behalf of employees and which are taxable as income to employees under provisions of Internal Revenue Code Section 127. These payments are subject to withholding of federal income taxes and social security taxes and to matching by employers of social security tax paid by employees. Also, these payments and Revenue Service on form W-2 Statement of Income Tax Withheld on Wages. Information about this program is provided in the Office of State Personnel Manual, Section 10, pages 8 through 14. Nontaxable payments in this program should be charged to 3953 Educational Assistance Program-Non-Taxable.

1592 Employee Recognition Awards: Payments for awards made to employees in recognition of achievements (e.g., cash awards for faculty or staff members in recognition of outstanding or meritorious service).

1593 Employee Educational Expense Reimb.-Taxable 1710 Board Member Compensation 1711 Board Member Compensation

1800 Staff Benefits

1810 Social Security

1812 Social Security-OASDI: This object includes the employer's share of Social Security (OASDI) cost based upon the amount of qualifying salaries and wages paid to employees.

1813 Social Security-Hospital Insurance: This object includes the employer's share of Social Security cost based upon the amount of qualifying salaries and wages paid to employees.

1820 State Retirement

1822 State Retirement: The employer's matching share of retirement contributions is charged to this object. This object will automatically be charged by the payroll system.

1830 Medical Insurance

1831 Medical Insurance Other: This object includes employer's share of medical insurance premiums for defined temporary employees, i.e. full-time temporary post-doctoral research associates. This object not valid in State Funds subject to the State Executive Budget Act.

1832 Medical Insurance: This object includes employer's share of Hospital Medical insurance premiums paid for full-time permanent employees whose coverage is provided by the State Comprehensive Major Medical Plan.

1833 HMO/Health Insurance Plans:

1836 Medical Insurance Graduate Student

1870 TIAA Optional Retirement

1872 TIAA Retirement: The employer's share of contributions to TIAA Optional Retirement is charged to this object.

1873 Optional Retirement Plan: This object includes the institution's share of the TIAA Retirees Health Benefit and Disability income plan costs based on the amount of salaries paid to applicable employees.

1874 ORP Lincoln National: The employer's share of contributions to the Lincoln National Optional Retirement plan is charged to this object.

1875 ORP VALIC: The employer's share of contributions to ORP VALIC Optional Retirement plan is charged to this object.

1880 Law Officers Retirement

1882 Law Officers Retirement: This object include employer's share of retirement contributions is charged to this object. This object will automatically be charged by the payroll system.

1890 Staff Benefits Reserve University assessment for payment of worker's compensation and disability to employees initially paid from non-state funds.

1892 Composite Benefits

1910 Legal and Accounting Fees

1911 Legal Fees: This object includes professional fees paid to attorneys for legal services.

1912 Accounting/Audit Fees: This object includes professional fees paid to accountants for accounting services.

1920 Professional Consulting Fees

1921 Consulting Fees-Academic/Research: This object includes fees paid to professional specialist for consultative services other than those identified in object codes 1911 to 1931.

1922 Consultant Expense-Academic/Research: This object includes reimbursement of travel and out-of-pocket subsistence business expense of professional specialist whose fees, if any, would be identified in object code 1921.

1923 Consultant Fees-MIS/DP: To record fees paid to professional specialists for consultative or contractual services for information technology or related fields.

1924 Consultant Expenses-MIS/DP: To record expenses paid to professional specialists for consultative or contractual services for information technology or related fields.

1925 Consultant Fees-Administrative

1926 Consultant Expense-Administrative

1927 Consultant Fees-Engineering

1928 Consultant Expense-Engineering

1930 Medical Fees

1931 Medical Fees-Hospital: This object includes professional fees paid to hospital, medical doctors, dentist, nurses, etc. for medical service rendered on behalf of an institution.

1932 Medical Fees-Other

1940 Employee on Loan Payments

1941 Employee on Loan Payments: This object includes payments to other state agencies for professional services of borrowed employees subject to the state wide policy on dual employment.

1950 Honorarium

1951 Honorarium: This object includes payments to professional persons for services rendered when custom or propriety forbids the setting of a fee.

1952 Honorarium Expense: This object includes reimbursement of travel and out-of-pocket subsistence business expense of professional person whose fee, if any, would be identified in object code 1951.

1960 Expert Witness Fees: This object includes payments to professional specialists for services as an expert witness in legal and regulatory proceedings.

1961 Expert Witness Fees

1962 Video Transmission Support Services: To record contract personnel costs for analyzing, designing, implementing, and/or supporting a video transmission system.

1963 LAN Support Services: To record services purchased from independent contractors, consultants, and other external organizations for analyzing, designing, implementing, and/or supporting a local area network. Charges to this object are for labor only, such as contracted personnel to supplement agency LAN support staff. A vendor contract that includes the implementation of LAN hardware/software in which the vendor retains ownership is a managed LAN service contract and should be recorded under object 3294, Managed LAN Service Charge.

1964 Personal Computer and Printer Support Services: To record contract personnel costs for personal computer (PC) and printer installation, configuration, and support. This includes supplemental staffing or seat management contract costs for PCs and printers. Record PC/printer repair costs (parts/labor) in object 3524. Record PC/printer maintenance agreements in object 4418.

1965 Server Support Services: To record contract personnel costs to support server installations, configuration, and upgrades, including supplemental staffing and seat management contract costs for servers. This object captures only technical support, not applications development. Record server repair costs (parts/labor) in object 3525. Record server maintenance agreements in object 4422.

1966 Mainframe Support Services: To record contract personnel costs to support a mainframe, including supplemental staffing. This object captures only technical support, not applications development. Record mainframe maintenance agreements in object 4423.

1970 Academic Inst./Res. Services

1971 Academic Inst./Res. Services: This object includes non-payroll payments for instructional and research services performed by individuals who are not state employees. Includes payments for prospective instructional faculty, when interviewing and observing are incidental to the service being rendered. Also includes contracts with public school systems for critic teachers.

1972 Academic Inst./Res. Services Expense: This object includes reimbursement of travel and out-of-pocket subsistence business expense to individuals who are prospective instructional faculty whose fee, if any, would be identified in object code 1971.

1975 Study Subjects Services: This object includes payment for services to study subjects.

1976 Study Subjects Expense Reimbursement: This object includes reimbursement of travel and out-of-pocket subsistence expenses to study subjects.

1990 Other Contracted Services: This minor category includes payments to independent contractors, external organizations, and others engaged on a contractual basis for professional and consultative personal services which are not separately identified by other objects. It includes the cost of contracted secretarial, clerical, instructional, and research services.

1991 Non-Instruct Services: This object includes payments for commitments to non-instructional faculty who are not State employees who render non-instructional services for organized and sponsored research or public and support services. It includes payments for non-instructional prospective faculty when interviewing and observing and are incidental to the service being rendered.

1992 Non-Instructional Service Expense: This object includes reimbursement of travel and out-of-pocket subsistence business expense to individuals who are prospective non-instructional faculty whose fee, if any, would be identified in object code 1991.

1993 Secretarial, Clerical and Tech. Services: This object includes clerical and technical contractual service rendered by firms such as Kelly Girl and Manpower, In. These services are obtained in lieu of employing temporary employees only after budgets have been approved for this purpose (See definition for 1990.)

1995 Contract Resident

1996 Systems Implementation/Integration Services: To record cost of analyzing, programming, implementing, and/or supporting a new system or system modifications. This account includes amounts paid to ITS for programming, LAN support, and other ITS service contracts, as well as services purchased from outside vendors.

1997 WAN Support Services: To record services purchased from independent contractors and/or external organizations for analyzing, designing, implementing, and/or supporting a wide area network.

1999 Other Misc Personnel Services: This object will not be used except where the expenditure cannot be more specifically identified with one of the other UNC-Chapel Hill objects under the minor category 1990. (See definition for 1990.)

2000 Supplies and Materials: This class is used by the University Accounting Department to summarize all payments for supplies, materials, and commodities which are consumable within a time period of one year or less or whose use results in a significant impairment of their physical condition. It includes all articles or substances in a natural, prefabricated, or manufactured state which are used for current operation purposes, processed in construction or manufacturing operations, or which constitute an integral part of a finished output. Equipment definitions are listed in the 5000 class.

2100 Household Supplies

2111 Household Supplies-Janitorial/Cleaning: This object includes payments for cleaning, custodial and janitorial supplies, materials, and utensils which are consumable within a time period of one year or less and are used for current operation purposes.

2112 Household Supplies-Clothing/Uniforms: This object includes the cost of clothing, wearing apparel, uniforms furnished to employees, bedding, and sewing supplies and materials. Clothing, wearing apparel, and uniforms should be purchased only where necessary for safety and/or protection of employees, students, or patients.

2200 Food Products

2211 Food Products: This object includes payments for raw and processed foods, beverages, and condiments to be consumed by humans. Call the appropriate pre-audit section for further definition and use of this object code.

2300 Educational Supplies

2311 Educational Supplies: This object includes payments for supplies and materials normally used, within a year or less, in a classroom or laboratory, for examination, instructional, and research purposes. It also includes the cost of scientific, medical hospital, infirmary, and laboratory supplies and materials, and demurrage charges for gas cylinders.

2400 Repair Supplies

2411 Repair Supplies: This object includes payments for supplies and materials used for necessary maintenance, repairs, or upkeep of institutional facilities and grounds, which neither adds to the permanent value of the property nor appreciably prolongs its intended life but keeps it in an efficient operating condition. It includes the cost of carpentry, electrical, mechanical, plumbing, and structural supplies and materials. It includes the tools necessary to perform these repairs.

2412 Warranty Supplies

2500 Motor Vehicle Supplies

2511 Motor Vehicle Supplies-Gasoline: This object includes payments for supplies and materials which are consumable within a time period of one year or less and are normally used in the operation of State-owned motor vehicles. It includes the cost of fuels, oils, lubricants, fluids, tires, batteries, etc. and minor accessories.

2512 Motor Vehicle Supplies-Other

2600 Office Supplies

2611 Office Supplies: This object includes payments for supplies and material normally used in the operation of institutional offices and in the performance of clerical duties. It includes the cost of readily expendable items, such as paper, pencils, folders, ink, etc. It includes cost of printing institutional forms, memoranda, letterheads and envelopes. It includes document reproduction services for office use such as microfilm, microfiche, and office copying when transacted by a copy center, etc.

2910 Other Supplies

2911 Other Supplies-Non Educational Miscellaneous: This object includes payments for supplies and materials which are not separately identified by other objects. Also included are payments for data processing supplies such as cards, tape, etc.

2921 Data Processing Supplies: This object includes charges for usage rights and software license agreements regardless of cost; and payments for the purchase of computer software costing less than $50,000. (Software costing $50,000 or more should be charged to object 5212, Non-WAN Software.)

2922 Other Supplies-Non-Educational Scientific

2923 Other Supplies-Non-Educational Agricultural/Animal

2924 Other Supplies-Drugs/Pharmaceuticals

3000 Current Services: This class is used by the University Accounting Department to summarize all payments for services provided to assist in the performance and achievement of institutional programs, and in the operation, repair, and maintenance of institutional facilities. It excludes personal services classified in major category 1900.

3100 Travel

3111 In-State Transportation-Air: This object includes air transportation costs incurred while on in-State travel status.

3112 In-State Transportation-Ground: This object is used for the costs of proceeding from one place to another within the state. Transportation expenses include automobile allowances, airplane, railroad, bus, taxi, limousine, subway, and streetcar fares, rental car charges, and parking and toll fees. Taxi tips are also included.

3113 In-State Transportation-Other: This object code includes cost incurred while on in-State travel status for services and /or goods other than for transportation and subsistence. Other travel expenses include cost of registrations, telephone charges, supplies, baggage handling gratuities, and other items.

3114 In-State Subsistence-Lodging: This object is used for the costs of obtaining basic provisions in the form of lodging while traveling in-State.

3115 In-State Subsistence-Meals: This object is used for the costs of obtaining basic provisions in the form of food while traveling in-State. Subsistence expenses include the cost of breakfast, lunch, and dinner. Food costs include gratuities thereon.

3116 In-State Other Travel Expense: This object includes costs incurred while on in-State travel status for services and/or goods other than for transportation and subsistence. Other travel expenses include cost of registrations, telephone charges, supplies, baggage handling gratuities, and other appropriate items.

3119 In-State Registration Fees:

3121 Out-of-State Transportation-Air: This object includes air transportation costs incurred while on out-of-state travel status.

3122 Out of State Transportation-Ground: This object is used for the costs of proceeding from one place to another while on out-of-state travel status. Transportation expenses include automobile allowances, railroad, bus, taxi, limousine, subway, and streetcar fares, rental car charges, and parking and toll fees. Taxi tips are also included.

3123 Out of State Transportation-Other:

3124 Out of State Subsistence-Lodging: This object is used for the costs of obtaining basic provisions in the form of lodging while on out-of-state travel status.

3125 Out of State Subsistence-Meals: This object is used for the costs of obtaining basic provisions in the form of food while on out-of-state travel status. Subsistence expenses include the cost of breakfast, lunch, and dinner. Food costs include gratuities thereon.

3126 Out of State Other Travel Expense: This object includes costs incurred while on out-of-State travel status for services and/or goods other than for transportation and subsistence. Other travel expenses include cost of registrations, telephone charges, supplies, baggage handling gratuities, and other appropriate items.

3129 Out-of-State Registration Fees: This object includes costs incurred while on out-of-State travel status for registration.

3131 Out-of-Country Transportation-Air: This object includes payments for air transportation, incurred in connection with travel outside the continental United States (Alaska and Hawaii included).

3132 Out-of-Country Transportation-Ground: This object is used for the costs of proceeding from one place to another while on out-of-country travel status. Transportation expenses include automobile allowances, railroad, bus, taxi, limousine, subway, and streetcar fares, rental car charges, and parking and toll fees. Taxi tips are also included.

3133 Out of Country Transportation-Other

3134 Out of Country Subsistence-Lodging: This object is used for the costs of obtaining basic provisions in the form of lodging while on out-of-country travel status.

3135 Out of Country Subsistence-Meals: This object is used for the costs of obtaining basic provisions in the form of food while on out-of-country travel status. Subsistence expenses include the cost of breakfast, lunch, and dinner. Food costs include gratuities thereon.

3136 Out-of-Country Other Travel Expense

3139 Out-of-Country Registration

3200 Communication: This major category includes payments for transmitting verbal or written messages, correspondence, data, and information.

3211 Postage: All expenditures associated with postage for U.S. Mail, including airmail and parcel post items handled through the mail service, are charged to this object. All shipping cost for purchases are charged to the same object as the items being purchased. Rental charges associated with postage metering machines are charged to object 4321.

3221 Telephone-Local: To record local voice transmission costs.

3222 Telephone-Long Distance: To record long distance voice transmission costs.

3223 Telephone-Installation: To record telephone installation costs.

3231 Television/Cable Services

3241 Cellular Phone Services: To record expenditures incurred for cellular phone service for State business use.

3284 Telecommunications Data Charges: To record data transmission costs (WAN charges) such as shared data charges, point-to-point data charges, and NCREN gateway Internet fees.

3285 Teleconference Charges: To record communications charges for video and other teleconferences.

3286 Video Transmission Charge: To record video transmission costs such as NCIH charges.

3287 Internet Service Provider Charge: To record dial-up or direct service link costs when the service is provided by a non-state entity (e.g., AOL, RoadRunner, GTE, Earthlink).

3288 Email and Calendar Charges: To record charges for e-mail and calendaring services.

3291 Other Communications: To record communication costs not recorded in a more specific object.

3292 Data Wiring Service Charge: To record charges for consultation, design, installation, or support for data transmission wiring that is not part of a capital improvement project.

3293 Telephone Wiring Service Charge: To record charges for consultation, design, installation, or support for telephone wiring that is not part of a capital improvement project.

3294 Managed LAN Service Charge: To record managed local area network services purchased from ITS (e.g., MaPS) and other outside vendors. Managed LAN services include hardware, systems level software, monitoring, hot spare replacement in case of failure, and end of life replacement. In a managed LAN service contract, the vendor retains ownership of the hardware/software and provides the staffing necessary to maintain the LAN platform. Do not use this object to record contracted personnel costs. Staffing to supplement agency LAN support staff should be recorded in object 1963, LAN Support Services.

3300 Utilities

3311 Heat

3312 Electricity

3313 Gas-Natural/Propane

3314 Water

3315 Utilities-Coal Fuel

3316 Utilities-Fuel Oil: This object does not include the cost of fuels and oils used in the operation of motor vehicles

3317 Utilities-Wood Fuel

3318 Utilities-Chemicals and Additives

3319 Sewer

3410 Printing and Binding:

3411 Printing and Binding: Expenditures for printing, reproduction, and binding of books, bulletins, leaflets, pamphlets, manuals, mimeographs, drawings, pictures, and book repair materials are charges to this object. The services may be performed by commercial firms, state agencies, or intra-institutional divisions. The cost of printing institutional forms, letterheads, envelopes memoranda and similar supply items is included in object 2611. Items to be included in the library collection should be charged to object 5617. The cost of office copies produced by copy centers and/or transferred between departments on a reimbursement basis should be handled under object 2611.

3510 Repairs and Maintenance

3511 Repairs and Maintenance-Building: All one-time expenditures for specific repairs and maintenance services in connection with institutional facilities (including fixed equipment) are charged to this object. It includes the cost of all replacement items (including carpets and draperies) and the cost of initial installation if the space is already in use and the installation is not part an alteration project. This object also includes the cost incurred for ordinary or normal rearrangement that does not constitute a major alteration or improvement of facilities. The cost of rearrangement of rental space comes under this object. Such expenditures restore the facility or item to a reasonable useful condition, which neither appreciably adds to the permanent value of the property nor appreciably prolongs its intended life but keeps it in an efficient operating condition. The services may be performed by commercial firms, state agencies, or intra-institutional divisions.

3512 Repairs and Maint.-Electrical and Mechanical

3513 Repairs and Maint.-Furniture: All one-time repairs made to furniture for office, classroom, laboratory, dormitory, and residence use are charged to this object. Such expenditures restore the furniture to a reasonable useful condition, which neither appreciably adds to the permanent value of the furniture for appreciably prolongs its intended life but keeps it in an efficient operation condition. The services may be performed by commercial firms, state agencies, or intra-institutional divisions.

3514 Repairs and Maint.-Other Equipment: All one-time maintenance and repairs of movable equipment not covered by a maintenance contract are charged to this object. Such expenditures restore the equipment to a reasonable useful condition, which neither appreciably adds to the permanent value of the equipment nor appreciably prolongs its intended life but keeps it in an efficient operating condition. The services may be performed by commercial firms, state agencies, or intra-institutional divisions.

3515 Repairs and Maint.-Motor Vehicle: All one-time maintenance and repairs of motor vehicles of any type are charged to this object. Such expenditures restore the vehicle to a reasonable useful condition, which neither appreciably adds to the permanent value of the vehicle nor appreciably prolongs its intended life but keeps it in an efficient operation condition. The services may be performed by commercial firms, state agencies, or intra-institutional divisions.

3516 Repair and Maint.-Other Structures: All one-time repair and maintenance expenditures which may not properly be classified as one of the above objects are charged to this object. Such expenditures restore the facility or items to a reasonable useful condition, which neither appreciably adds to the permanent value of the property nor appreciably prolongs it intended life but keeps it in an efficient operation condition. The services may be performed by commercial firms, state agencies, or intra-institutional divisions.

3517 Repairs & Maintenance-Other Computer Equipment: To record one-time maintenance and repairs of computer equipment not covered by a maintenance contract which are necessary to restore the equipment to an efficient operating condition that neither appreciably adds to the equipment's value or useful life, and which are not recorded in a more specific object.

3521 Repairs & Maintenance-WAN Equipment: To record maintenance and repairs to wide area network equipment.

3522 Repairs & Maintenance-Video Transmissiom Equipment: To record maintenance and repairs to video transmission equipment.

3523 Repairs & Maintenance-LAN equipment: To record the costs of repairs to local area network equipment and devices not recorded in more specific object.

3524 Repairs & Maintenance-Personal Computers and Printers: To record maintenance and repairs to personal computers and printers.

3525 Repairs & Maintenance-Servers: To record maintenance and repairs to server equipment.

3600 Freight and Express

3611 Freight and Express: Expenditures for transporting or moving objects, materials, and resources owned or used by the University are charged to this object. Also included are departmental moving expenses. Excluded is the cost incurred when the object, material, or resource is originally acquired; such initial transportation cost is a part of the cost of the item.

3700 Advertising

3711 Advertising: This object includes payments for advertisements and announcements. Advertising expenditures for personnel recruitment require the Office of Human Resources approval. Advertising expenditures associated with the rental or sale of real property are also charged to this object.

3810 Computer Services

3811 Computer/Data Processing Services: To record data processing charges for mainframe or Unix services. This account is to be used for services purchased from ITS or other outside vendors.

3900 Other Current Services: This major category includes payments for services which are not separately identified by other objects.

3901 Service Agreements-Food Service

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 and Grounds Services

3918 Interdepartmental Lab and Analytical Services

3919 Misc Services: The cost of services not specifically identified under another object is charged to this object. Examples are the costs of information, credit, account collection services, legal notice, legal advertisements, moving expenses (for University property only), and periodical clipping services. For contractual food services, refer to object code 3931 - Meetings and Amenities.

3921 Losses and Damages: Expenses associated with loses and damages which are not recoverable are charged to this object.

3922 Laundry and Dry Cleaning: The cost of laundry and dry cleaning for University owned materials is charged to this object.

3924 Uniforms-Laundry and Dry Cleaning

3929 Misc. Obligations: The costs of obligations not specifically identified under another object are charged to this object.

3931 Meetings and Amenities: This object code should be used for contracted food services, meals, catering, receptions, outside dining, beverages, flowers, music expenses, and linen rental. May be valid for contract and grant accounts if approved by the sponsor and specifically budgeted.

3953 Educational Assistant Prog. Non-Taxable: This object includes Educational Assistance Program payments to or on behalf of employees and which are not taxable as income to these individuals under provisions of Internal Revenue Code Section 127. Taxable payments in this program should be charged to 1593, Educational Assistance Program.

3984 Royalties

3991 Other Employee Educational Expenses

4000 Fixed Charges: This class is used by the University Accounting Department to summarize payments for operating costs which tent to be relatively constant in amount during the monthly, quarterly, semi-annual, or annual periods. The amounts to be paid are generally supported by a contract or agreement and are of a continuing nature.

4100 Rental/Lease of Real Property

4111 Bldg Facilities-L/T: This object includes payments for lease or rental of realty for periods of six months or longer. It includes the costs of renting land, buildings, offices, conference rooms, convention halls, auditoriums, residences, mobile trailers, roadways, and sidewalks.

4112 Bldg Facilities-S/T: This object includes payments for lease or rental of realty for periods of less than six months. It includes the costs of renting land, buildings, office, conference rooms, convention halls, auditoriums, residences, mobile trailers, roadways, and sidewalks.

4113 Other Facilities

4114 Land

4200 EDP Equipment

4211 Rent/Lease of Other DP Equipment: To record charges for non-WAN data processing equipment, including software and maintenance, as set forth in a rent/lease agreement.

4215 Rent/Lease of WAN Equipment: To record charges for wide area network data processing equipment, including software and maintenance, as set forth in a rent/lease agreement.

4216 Rent/Lease of Video Transmission Equipment: To record charges for video transmission equipment, including software and maintenance, as set forth in a rent/lease agreement.

4217 Rent/Lease of LAN Equipmen: To record charges for local area network equipment, including software and maintenance, as set forth in a rent/lease agreement.

4218 Rent/Lease of Personal Computers and Printers: To record charges for personal computers and printers, including software and maintenance, as set forth in a rent/lease agreement.

4219 Rent/Lease of Servers: To record charges for server equipment, including software and maintenance, as set forth in a rent/lease agreement.

4221 Rent/Lease of Mainframe Equipment: To record charges for mainframe data processing equipment, including software and maintenance, as set forth in a rent/lease agreement.

4222 Rent/Lease of Personal Computer Software: To record charges for personal computer software not recorded elsewhere.

4223 Rent/Lease of Server Software: To record charges for server software not recorded elsewhere.

4224 Rent/Lease of Mainframe Software: To record charges for mainframe software not recorded elsewhere.

4300 Rental of Other Equipment: This major category applies to the limited-term use of right to possession and use of equipment not classifies as data processing equipment.

4311 Reproduction/Photocopy: This object is used to identify costs incurred for rental of printing, duplicating, binding, and copying equipment. Included are the limited-term contractual costs for use and/or right of possession of copying machines (office copiers) when the contract is a use contract or an equipment rental contract.

4312 Other: This object is used to accumulate rental costs for equipment to specifically identified in another object. Examples are shop and special use machines including the rental of motor vehicles when rented on an institutional basis (does not include motor vehicle rented by individuals in connection with travel).

4313 Motor Vehicles

4314 Rent/Lease of Voice Communications Equipment: To record charges for voice-based communications equipment, including software and maintenance, as set forth in a rent/lease agreement.

4315 General Office

4316 Furniture & Furnishings

4400 Maintenance Contracts

4411 Maintenance Contracts-Other Equipment: This object includes payments for limited-term maintenance contracts covering equipment owned or leased by the University. It includes the cost of servicing and maintaining adding machines, calculators, typewriters, duplicating equipment, other business machines, elevators, air conditioners, boilers, audio-visual equipment, etc.

4412 Maintenance Agreement for Other Software: To record costs of a maintenance agreement on software not recorded in a more specific object.

4413 Maintenance Agreement for Other DP Equipment: To record costs of a separate maintenance agreement on DP equipment not recorded in a more specific object. The maintenance agreement is not part of an equipment lease agreement.

4414 Maintenance Agreement for WAN Software: To record costs of a maintenance agreement on wide area network software.

4415 Maintenance Agreement for WAN Equipment: To record costs of a separate maintenance agreement on wide area network equipment. The maintenance agreement is not part of an equipment lease agreement.

4416 Maintenance Agreement for Video Transmission Equipment: To record costs of a separate maintenance agreement on video transmission equipment. The maintenance agreement is not part of an equipment lease agreement.

4417 Maintenance Agreement for LAN Equipment: To record costs of a separate maintenance agreement on local area network equipment. The maintenance agreement is not part of an equipment lease agreement.

4418 Maintenance Agreement for Personal Computers and Printers: To record costs of a separate maintenance agreement on personal computers and printers. The maintenance agreement is not part of an equipment lease agreement.

4419 Maintenance Agreement for Personal Computer Software: To record costs of a maintenance agreement on software loaded on a laptop or desktop computer.

4421 Maintenance Agreement for Server Software: To record costs of a maintenance agreement on all software loaded on network server(s).

4422 Maintenance Agreement for Servers: To record costs of a separate maintenance agreement on servers. The maintenance agreement is not part of an equipment lease agreement.

4423 Maintenance Agreement for Mainframe Computers: To record costs of a separate maintenance agreement on mainframe computer equipment. The maintenance agreement is not part of an equipment lease agreement.

4424 Maintenance Agreement for Mainframe Software: To record costs of a separate maintenance agreement on mainframe software. The maintenance agreement is not part of an equipment lease agreement.

4500 Insurance and Bonding: This major category includes payments for premiums relating to insurance and bonding.

4511 Fire Insurance: Expenses for fire insurance and extended coverage are charged to this object.

4512 Casualty/Liability Insurance: Expenses for casualty insurance covering such events as property damage, riot, theft, accident, and burglary are charged to this object. The cost of workers' compensation insurance premiums is charged to object 1861.

4513 Motor Vehicle Insurance: Expenses for auto liability and comprehensive insurance are charged to this object.

4518 Med. Insurance-Post Doctoral Trainee: This object includes the University's portion of the trainee support for medical insurance premiums for full time temporary post-doctoral trainees. This object is not valid in State Funds subject to the State Executive Budget Act.

4519 Other Insurance: The cost of insurance coverage not specifically identified above is charged to this object. An example is public liability insurance.

4521 Bonding: Expenses for fidelity bonding of University employees for handling cash and other assets are charged to this object.

4900 Other Fixed Charges

4911 Instit Dues & Memberships: Expenditures for dues and memberships to professional organizations and activities are charged to this object.

4912 Periodicals & Subscriptions: Expenditures for periodicals and subscriptions which will not become a part of the library collection are charged to this object. Periodicals and publications to be bound for the library collection should be charged to object 5612.

4913 Licenses and Permits

4915 Hospital-In Patient: Clinical costs of in-patients authorized for payment under contracts and grants are charged to this object. [Office of Sponsored Research (OSR) use only.]

4916 Hospital-Out Patient: Clinical costs of out-patient authorized for payment under contracts and grants are charged to this object. (OSR use only.)

5000 Capital Outlay: This class is used to summarize payments for construction, real property, equipment, other capital items, and the related inbound transportation charges. Reference ASM Policy 2, Definition of Controlled Equipment.

Note: Capitalized = cost of $5,000 or more

5100 Office Furniture & Equipment

5111 Office Furniture-Capitalized: Expenditures for the purchase of items used in furnishing an office are charged to this object code, when each item costs $5,000 or more.

5112 Office Equipment: Expenditures for the purchase of equipment for an office, when each item costs $5,000 or more.

5200 EDP Equipment

5211 Non-WAN Data Processing Equipment: To record charges for non-WAN data processing equipment, such as computers, servers, monitors, and printers, with a cost of $5,000 or more per piece.

5212 Non-WAN Computer Software: To record charges for software costing $50,000 or more. Not to be used for software license or usage agreements (see object 2921).

5213 WAN Equipment Purchases: To record charges for wide area network data processing equipment including bundled software.

5214 WAN Computer Software Purchases: To record charges for software purchased separately from a wide area network equipment purchase.

5300 Educational Equipment

5311 Scientific/Medical/Laboratory-Capitalized:

5312 Classroom & Library Furnishings-Capitalized

5313 Engineering & Drafting Equipment-Capitalized

5314 Agricultural Equipment-Capitalized

5315 Livestock & Other Animal Equipment-Capitalized

5316 Other Educational Equipment-Capitalized

5400 Motor Vehicles

5411 Autos, Trucks & Buses: Supplies associated with the operation of motor vehicles are charged to object 2511.

5412 Aircraft

5413 Boats-Capitalized

5414 Trailers-Capitalized

5415 Other Motor Vehicles-Capitalized

5500 Other Equipment

5511 Moveable Equipment-Capitalized

5512 Fixed Equipment-Capitalized

5513 Art Objects-Capitalized: All art objects purchased by UNC-Chapel Hill for its own use are charged to this object.

5514 Athletic Equipment-Capitalized

5515 Voice Communications Equipment: To record charges for voice-based communications equipment, including bundled software.

5516 Custody & Security Equipment-Capitalized

5517 Video Transmission Equipment Purchases: To record charges for video transmission equipment, including bundled software.

5519 Other Equipment-Capitalized:

5600 Library Books & Journals: This major category applies to the acquisition of materials for the library collection; items purchased for resale are not included. This category should be used only where specific budgets have been established.

5611 Library Books: The cost of books, manuals, and manuscripts purchased as an addition to the library's catalogued collection is charged to this object. Also included are the following catalogued items: musical scores, musical recordings, photographs, maps, and films.

5612 Library Periodicals & Journals: The cost of periodicals and journals to be bound and added to the library collection is charged to this object.

5613 Library Microforms: Microforms charged to this object are materials that have been photographically reduced in size for storage, protection, and inexpensive publication purposes, and which must be read with the help of enlarging instruments. Examples of microforms are microfilm, microcard, and microfiche. Microforms are also referred to a microcopy and microtext.

5614 Library Standing Orders: A "standing order" properly charged to this object would be a series or set of monographs on a common subject, each with individual titles, published at intervals. Each title is paid for as received.

5615 Library Audiovisual Materials

5617 Library Binding

5618 Library-Software: Items charges to this object include data, text, or programs that have been stored in magnetic, optical, laser or other electronic form. Cost of obtaining access to electronic data files containing information commonly found in printed material is also charged to this object.

5855 Communication Cable Contracts-Constructed Buildings: To record capital improvement charges for telecommunications contracts in buildings.

5955 Communication Cable Contracts-Other Structures: To record capital improvement charges for telecommunications contracts in non-buildings (other structures).

6500 Educational Grants

6510 Appropriated Grants (Supported exclusively by State appropriations)

6511 Non-Service Scholarships: Payments for awards made by the Faculty Scholarship Committee to students (usually undergraduates) enrolled in formal institutional course work, either for credit or non-credit, are charged to this object. Basic educational opportunity grant awards are excluded.

6512 Non-Service Fellowships: Payments for awards made by the Administrative Board of the Graduate School or by the terms of a gift or endowment to students (usually graduate or graduate professional students) enrolled in formal institutional course work, either for credit or non-credit, are charged to this object. Basic educational opportunity grant awards are excluded.

6514 Cameron Scholarships: This object is established to account separately for P.C. Cameron Scholarships. Each scholarship (usually undergraduate) amounts to the North Carolina tuition rate and the number of awards are limited to not more than ten (10) at any one time and open to the regular session.

6530 Educational Awards-Nursing Emergency Financial Aid

6531 Nurse Emergency Financial Assistance: This object includes payment of emergency financial assistance to degree-seeking nursing students who establish need.

6550 Teacher Scholarships

6551 Teaching Scholarships

6560 Minority Medical/Dental Grants Scholarships

6561 Minority Medical/Dental Grants

6570 Traineeships

6571 Trainee Stipends: Financial assistance to students during a period of training is charged to this object.

6572 Trainee Dependency Allowances: Supplements to stipends for trainees with dependents are charged to this object.

6573 Trainee Tuition and Fees: Allowable expenses for tuition and feesin accordance with terms and conditions of the awarding agency are charged to this object.

6574 Trainee Book Allowances: Financial assistance to trainee students for books during a period of training is charged to this object.

6575 Trainee Travel: Financial assistance for student travel during training periods is charged to this object.

6576 Trainee Other: This object is for all charges not covered in objects 6571-6575 authorized by terms and conditions of the awarding agencies.

6577 Trainee Pay back

6578 Trainee Non-Degree: Post-doctoral awards to individuals, who are not candidates for a degree. The payments from this object are not for services.

6579 Trainee Clinical Fellow: Awards to individuals, who are not candidates for a degree. A dentist (DDS) or physician (MD) fully trained who is training in a subspecialty.

658l UNC Scholarship Program: Scholarship funds for eligible students, combining into one fund (a) minority presence grants and (b) incentive scholarships and grants for Native Americans. These are state funds appropriated by the State of North Carolina. Guidelines for the use of these scholarships are developed by the Board of Trustees and approved by the President of the University of North Carolina.

6590 Other Educational Awards

6591 Forfeited Tuition Deposit-Scholar

6592 Forfeited Tuition Deposit-Fellow

6593 Scholarships Non-Service: Payments for scholarship awards made from sources other than State appropriated funds.

6594 Fellowships Non-Service: Payments for fellowship awards made from sources other than State appropriated funds.

6595 Student Prizes/Awards: Payments for certificates, medals, and other awards to students are charged to this object. In some cases, the award may be a cash payment made in recognition of an individual student.

6900 Other Aids and Grants: This object includes payments for contracts, grants, subsidies state aid and allocations which are not separately identified by other objects within 5600 through 6300. It includes identification and financial settlements for injuries

6901 Participant Stipends: Payments to non-service, non-degree participants in workshops, seminars, summer institutes, etc.

6902 Participant Expense: Payments to non-service, non-degree participants in workshops, seminars, and summer institutes for transportation and subsistence expense incurred during the program.

6903 Court Judgments: Payments of legal or court-ordered identifications and settlements for injuries, losses and damages (excluding Tort claims which are identified in subcode 1540).

6911 Grants to UNC Press: A fixed charge paid in monthly installments to UNC Press for services rendered in publication of journals and other literature is charged to this object. (Business Office use only.)

6912 Grants-Microelectronics: Payments to the Microelectronics Center of North Carolina to support the enhancement of research and educational capabilities of UNC and other participating institutions.

6921 Grants to Faculty: Payments to an individual faculty member to aid in a specific project to help with expenses for such items are research, use of a computer, writing a book, etc., are charged to this object. These allocations are authorized by a committee established for this purpose.

6931 Grants to Intra Instit: Payments of matching grants to other state and private research agencies as authorized are charged to this object.

6941 Grants to AHEC & TEACCH Operations: This object includes costs associated with the operations of the Area Health Education Centers and TEACCH Division.

6951 Grants to AHEC Residents: This object includes the service grants which are available for new medical residents when receiving post-medical school training in the service of the Area Health Education Centers.

6971 Science/Engineering Fellowships

6980 & 6990 Sub-Contracts 6980-6990 (C&G Only): Expenditures under sub-contracts and grants are charged to this object. (OSR use only.)

7000 & 8000: 7000 and 8000 series numbers, with the exception of those listed below, are reserved for Business Office Use Only. Current codes and definitions are available from the Accounting Department.

8900 Other Non-Operating

8983 Indirect Cost-On Campus: Indirect (facilities & administrative or F&A) cost is defined as cost which are charged to contracts and grants according to an existing reimbursement agreement with a contract and grant agency or entity. Indirect costs related to projects conducted at Chapel Hill are charged to this object.

8984 Indirect Cost-Off Campus: Indirect (F&A) cost is defined as costs which are charged to contracts and grants according to an existing reimbursement agreement with a contract and grant agency or entity. Indirect costs related to projects handled from a base away from the University campus or Morehead City are charged to this object.

8985 Indirect Cost-Morehead City: Indirect (F&A) cost is defined as costs which are charged to contracts and grants according to an existing reimbursement agreement with a contract and grant agency or entity. Indirect costs related to projects carried on at Morehead City are charged to this object.


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