Library Account Transaction Format

LXX - YYYY - ZZZZ  (e.g. L50-4705-6660)

        Department Code =LXX
        Subledger Code = YYYY
        Object Code = ZZZZ

COMMONLY USED OBJECT CODES

Search for an object code or view the complete listing of object codes from University Policy 3.7.

I. Revenues - 11XX - 1899

• 111X - Miscellaneous Income
• 113X - Interdepartmental Income
• 18XX - Gifts
  

II. Transfer of Funds

• 23XX-24XX - Transfer of funds from another type of fund or the same fund
  (increases funding in account)
• 73XX-74XX - Transfer of funds to another type of fund or the same fund
  (decreases funding in account)
  

III. Allocations

• 33XX - Budget allocations for University appropriated accounts

IV. Expenses

• A. Salary and Wages - 40XX - 49XX
  
  • 4130/4190 - Librarian/Other professional salaries
  • 43XX - Administrative salaries
  • 4710 - Temporary wages - subject to minimum rate
  • 4712 - Student wages - subject to zero rate
  • 4742 - Student wages, Work study - subject to zero rate
  • 4900 - Employee Benefits - Full Rate

• B. Capital Acquisitions - 5XXX ($5,000 or more, at least 2 year life)
  
  • 5000 - Library materials catalogued (any dollar value)
  • 5020 - Equipment
  • 5030 - Furniture
  • 5090 - Computer Software ($100,000 & over)
  • 5120 - Computer Equipment ($5,000 & over)
    
• C. General Expense - 60XX-69XX
  
  • Communications - 60XX-6089, 6910
    
    • 6010 - Postage
    • 6020 - Communications Equipment charges (voice & data)
    • 6030 - Long distance telephone
    • 6060 - Data Recurring
    • 6080 - Freight (UPS, FedEx & Airborne)
    • 6910 - Data - Wan
      
  • Travel and Subsistence - 61XX-6179
    
    • 6100 - Domestic
    • 6110 - Foreign
      
  • Fees and Insurance- 62XX-6289
    
    • 6200 - Equipment other then vehicles
    • 6230 - Memberships in organizations
      
  • Leases and Rentals - 63XX-6339
    
    • 6310 - Equipment
      
  • Repairs and Maintenance - 64XX-6489
    
    • 6400 - Computers
    • 6440 - Service Agreements
      
  • Services - 65XX-6589
    
    • 6530 - Firms, Corporations
    • 6540 - Independent Contractors
    • 6550 - Interdepartmental
    • 6570 - Printing & Duplicating
      
  • Supplies and Materials - 66XX-6689
    
    • 6660 - Office Supplies
    • 6661 - Photocopy
    • 6670 - Durable Goods - ex. Equipment/Furniture
    • 6680 - Computer Supplies
      
  • Miscellaneous General Expense
    
    • 6820 - Conferences and Seminars
    • 91XX - Nonrecoverable Expenses
    • 9810 - Indirect Cost Recovery - Restricted Gifts
    • 9820 - Indirect Cost Recovery - Fed. grants & contracts