Budgetable General Expense Object Codes

Non‐compensation Expense Object Codes used for budgeting‐ For use in WebBDS 

for other expense object codes ‐ see WEBBA report of object codes 

see link for salary/wage object codes 

OBJECT CODE OBJECT CODE NAME USAGE DESCRIPTION BCG 

15000 GEN/PROJECT SUPPLIES BUDGET OFFICE USE ONLY 2 

15210 REP & MAINT REPAIR SERVICE AND MAINTENANCE (NON O&M) 2 

EXPENDITURES BY OTHER THAN O&M 

DEPARTMENT. 

15220 RNT NON/O&M RENTAL (NON O&M) ‐ RENTAL EXPENSES AS 2 

INCURRED BY OTHER THAN O&M. 

15230 LEASE PYMT LEASE PAYMENTS (NON O&M) ‐ LEASE 2 

AGREEMENT EXPENSES BY NON O&M. 

15363 MALPRACTICE INS GENERAL PROJECT SUPPLIES 2 

15400 PROF SVC 2 

15410 PROF SVC INDIVIDUAL < OR EQUAL TO $25,000 ‐ 2 

PAYMENTS < OR EQUAL TO 25,000 ISSUED 

TO INDIVIDUALS. EXCLUDING USC 

EMPLOYEES, FOR SERVICES RENDERED, 

REQUIRES HOME ADDRESS, SOCIAL SECUTITY 

NUMBER, DATES OF SERVICE, AND NATURE 

OF SERVICE PERFORMED. 

15420 PROF SVC INDIVIDUAL > 25000 ‐ PAYMENTS > 25000 2 

ISSUED TO INDIVIDUALS, EXCLUDING USC 

EMPLOYEES, FOR SERVICES RENDERED. 

REQUIRES HOME ADDRESS, SOCIAL 

SECURITY NUMBER, DATES OF SERVICE, AND 

NATURE OF SERVICE PERFORMED. 

15430 PROF SVC ORGANIZ. < OR EQUAL TO 25,000 ‐ PAYMENTS 2 

< OR EQUAL TO 25,000 ISSUED TO AN 

ORGANIZATION FOR SERVICES RENDERED. 

INVOICE REQUIRED. 

15440 PROF SVC ORGANIZ. > 25,000 ‐ PAYMENTS > 25,000 2 

ISSUED TO AN ORGANIZATION FOR SERVICES 

RENDERED. INVOICE REQUIRED. 

15460 TEMP EMPLOY TEMPORARY EMPLOYEMENT AGENCIES ‐ PAYMENT 2 

TO TEMPORARY EMPLOYMENT AGENCIES FOR 

SERVICES RENDERED. 

15480 FABRICATION FABRICATION 2 

15525 MED PRI PRAC TITHING TO BE USED BY MEDICINE ONLY 2 

FOR USE OF PRIVATE PRACTICE 

TITHING EXPENSE 

15526 USC CARE PROF TAX GENERAL PROJECT SUPPLIES 2 

15527 USC CARE TECH TAX 2 

15590 NON‐MAND TRANS TO REFLECT NON‐MANDATORY TRANSFERS FROM 4 

UNRESTRICTED FUNDS TO OTHER FUNDS FOR 

FINANCIAL SERVICES USE ONLY. 

15592 NMT ‐ INST DUR USE FOR OBP BUDGETED NMT FOR CIP INTEREST 4 

CONST DURING CONSTRUCTION. 

15593 NMT ‐ CONTRUCTION NMT CONTRUCTION COST FROM 69 ACCOUNTS. 4 

COST TO BE USED BY RFA OFFICE ONLY. 

cm, 4/4/12 Budget for FY 2012‐13




15594 NMT ‐ SPA TO REFLECT NMT FROM UNRESTRICTED FUNDS TO 4 

SPONSORED PROJECTS ACCOUNTS. 

TO BE USED BY RFA OFFICE ONLY. 

15595 NMT‐CLINICAL TAX TO REFLECT NON‐MANDATORY TRANSFERS FROM 4 

UNRESTRICTED FUNDS TO OTHER FUNDS FOR 

FINANCIAL SERVICES USE ONLY. 

15960 DURABLE DENTAL SUPPL FOR DENTISTRY USE ONLY. 2 

SUBSTITUE FOR COGS IN DENTISTRY. 

16000 STUDENT AID BUDGET OFFICE USE ONLY 3 

16500 TA TUI REMISSION 3 

16600 FED RA TUI REM FOR FEDERAL RA TUITION REMISSION 3 

16801 NON‐FED RA TUIT REMISSION FOR NON‐FEDERAL RA TUITION REMISSION 3 

16900 POSTDOCTORAL FELLOWS FOR POSTDOCTORAL FELLOWS ONLY. 3 

NO FRINGE. 

17000 EQUIP & LIB BUDGET ONLY OBJECT CODE ‐ USE FOR EQUIP‐ 2 

MENT $5000 OR GREATER AND UNIVERSITY 

BOOKS AND PERIODICALS. PLEASE SEE SUB‐ 

CATEGORIES FOR EXPENDITURE USE. 

17011 EQUIP 

$5,00 (C&G REQUIRED TO BUDGET UNDER OBJECT 

CODE 17011) (EQUIPMENT INVENTORY REQUIRED 

TO SUBMIT AN EQUIPMENT REPORT). 

17012 EQUIP




20340 MOSIS ADMIN COSTS Used to JV admin costs from MOSIS to 2 

contracts and grants. Should NOT be 

overhead bearing. 

20350 VIVARIA OVERHEAD CHARGE VIVARIA OVERHEAD CHARGE 2 

20375 IN/UNV TRANSP VEH RE USED TO CHARGE EXPENSES BY DEPARTMENTS 2 

FOR VEHICLE REPAIRS BY TRANSPORTATION. 

20380 IN/UNV RADISSON HOTEL USED TO CHARGE EXPENSES BY DEPARTMENTS 2 

AT USC'S RADISSON HOTEL FOR ROOM, FOOD 

BEVERAGES AND MISCELANEOUS CHARGES. 

21000 SPC EXP BUDGET ONLY OBJECT CODE 2 

21040 FINANCIAL TIMES RPTR TO RECORD PURCHASES OF PRODUCED PIECES BY 2 

FINANCIAL TIMES MAGAZINE REPORTERS THAT 

WILL BE BROADCAST ON RADIO. 

21228 AUX BAD DEBT EXPENSE FOR AUXILIARIES USE ONLY. BAD DEBT 2 

EXPENSE FOR AUXILIARIES. 

21400 REL EXP RELOCATION EXPENSE 2 

21410 LIVING ALLOWANCE USED BY INST FOR RES. IN EDUC. ADMIN 2 

ONLY. HARDSHIP ALLOWANCE FOR 

RURAL AREA. 

21660 ICT COMMON RECHARGE ICT ONLY. SUBJECT TO INDIRECTS 2 

21960 ICT COMP SRVCS RECHARGE ICT ONLY ‐ SUBJECT TO INDIRECTS 2 

22000 OFF‐CMP FAC BUDGET ONLY OBJECT CODE 2 

22220 OF/CMP RENTAL OFF‐CAMPUS FACILITIES O&M RENTALS 2 

22510 CCT EQUIP USAGE FEE CCT RESEARCH EQUIPMENT USAGE FEE 2 

22511 ICT COM EQUIP DEP ICT COMMON EQUIPMENT DEPRECIATION ONLY 2 

22512 ICT FAC DEPRECIATION ICT FACILITIES DEPRECIATION ONLY 2 

22660 ICT FACILITY RECHG ICT ONLY ‐ NO INDIRECTS 2 

22925 UTIL. TRANS. HARVARD UTILITIES FOR HARVARD TRANSMITTER SITE 2 

FOR LOS ANGELES. 

23000 CAPITAL EXPENDITURES UNBUDGETED FUNDS 6 

23490 DEFERRED AMORT. PROJECTS TAKEN INTO EXPENSE OVER A MULTI‐ 6 

YEAR PERIOD. 

24000 F.B. EXPENSES FOR BUDGET USE ONLY. 7 

24200 EARLY RET INC SUPP TO BE USED BY DEPARTMENTS 7 

TO PAY EARLY RETIREES' PER THE 

EARLY RETIREMENT AGGREEMENT 

24250 EARLY RET‐HEALTH BEN TO BE USED BY DEPARTMENTS TO PAY EARLY 7 

RETIREMENT HEALTH BENEFITS PER THE FY 1997 

EARLY RETIREMENT AGREEMENT 

24260 RET. PLAN‐MED PART B DEPARTMENT PAYMENT FOR MEDICARE PART B. 7 

SUPPLEMENT FOR RETIREES 65 AND OVER 

ENROLLED IN FY 97 RETIREMENT PROGRAM 

25100 TELEPHONE USAGE USED TO BUDGET UNIVERSITY 2 

CHARGES FOR TELEPHONE USAGE. 

25200 TELEPHONE‐EQUIP TO BUDGET UNIVERSITY 2 

TELEPHONE EQUIPMENT CHARGES. 

25300 TECHNOLOGY CONNECT TO BUDGET THE UNIVERSITY TECHNOLOGY 2 





CONNECTION CHARGE. EXPENSES INCLUDE 

DIAL TONE, LOCAL & NATIOINWIDE CALLING 

ALONG WITH NETWORK CONNECTIONS BEGINNING 

7/1/2006. (PREVIOUS NAME WAS NETWORK 

ACCESS USED PRIOR TO JUNE 30, 2006) 

25400 ELECTRICITY USAGE MONTHLY ELECTRICITY DIRECT BILLING USAGE 2 

25500 DSL CHARGES TO BE USED FOR ETHERNET PORTS AND DSL 2 

LINES, FEATURES, AND EQUIPMENT BEGINNING 

FY 2006/2007. 

26000 UPC UTIL BUDGET ONLY. USED TO BUDGET UNIVERSITY 2 

UTILITY CHARGES. 

26111 NON CAPITAL PROJECT INTEREST 2 

26112 NON CAPITAL PROJECT INTEREST 2 

26200 CENTREX/UPC BUDGET USE ‐ MAIN CAMPUS CENTREX 2 

TELECOMMUNICATIONS USE ONLY 

26255 HOUSING PHONE LD USA TO BE USED FOR 2 

HOUSING RESIDENTIAL PHONE 

SYSTEM LONG DISTANCE USAGE. 

EXPENSES GENERATED BASED ON 

NUMBER OF LONG DISTANCE SERVICES 

BY INDIVIDUAL STUDENTS. 

26300 CENTREX/HSC BUDGET USE ‐ HSC CENTREX 2 


26400 NON‐CENTREX BUDGET USE ‐ NON‐CENTREX SVC & EQP 2 


26500 ROLM BUDGET USE ‐ ROLM CHGS/NCRHI 2 


26600 INFOSWITCH BUDGET USE ‐ INFOSWITCH 2 


26700 CABLE/WIRE BUDGET USE ‐ CABLE, CONDUIT, AND WIRE 2 


26800 MISC MISC: TO BE DEFINED AS NECESSARY 2 

TELECOMMUNICATION USE ONLY 

28100 SPECIAL EXPENSE TO RECORD EXPENSE TRANSFERS‐FAP USE ONLY 2 

29000 CST GDS SLD COST OF GOODS SOLD ‐ THE 29XXX SERIES OF 2 

OBJECT CODES ARE USUALLY USED ONLY BY 

DEPARTMENTS FOR PURCHASES AND 

MERCHANDISE FOR RESALE OR DEPARTMENTS 

WITH SIGNIFICANT INVENTORIES. 

(29000 IS A BUDGET OBJECT CODE ONLY)

Budgetable General Expense Object Codes

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