Object Codes

CODE

NAME

BUDGET CAT.

DESCRIPTION

8410

General Office Supplies & Equipment

B

General office supplies and small office equipment. Examples: pens, pencils, paper clips, binder clips, calculators, adding machines.

8411

Classroom & Laboratory Supplies

B

Classroom or laboratory supplies including but not limited to the arts, engineering, & sciences that are not defined as capital equipment. Examples: art supplies, music supplies, film, beakers, test tubes, etc.: Note: Classroom & laboratory capital equipment should be charged to 8680. Chemicals and gasses related to instruction should be charged to 8413. Classroom & laboratory furniture should be charged to 8614.

8412

Postage, USPS

B

US Postal Service postage, either purchased externally or through Central Mail.

8413

Chemicals & Gases

B

Chemicals and gases used for instructional or other purposes. Examples: propane, helium, nitrogen, carbon dioxide, acids, acetylene, argon, compressed air, etc. Note: Tank rental fees (demurrage) should be charged to Lease Agreements (8523).

8414

Costumes

B

Costumes.

8416

Media Services Charge-Out

B

Charges to department by Media Services for a specific event that utilizes the College's media services equipment. Examples: projector setup & rental, borrowed laptop, audio setups, etc.

8417

Software & Licenses

B

All software and licenses related to software products.

8418

Computer & Related Technology Supplies

B

Any supplies related to computer & related technology hardware or peripherals. Internal billing by ITS for supplies and services may also be included. Examples: toners, ink cartridges, blank media such as CD Rom, network cards, etc.

8420

Merchandise for Resale

B

Any merchandise that will be used solely for sale to customers. Note: this code is typically used by the Bookstore.

8421

Small Parcel Delivery

B

Overnight delivery, courier, or other service such as UPS, DHL, FedEx, etc.

8422

Athletic Supplies

B

Purchases related to support athletic programs or clubs. Examples: sporting goods equipment, protective equipment, etc.

8423

Promotion & Recognition

B

Promotional products that contain the College name or image or any items considered as prizes or recognition for individual(s). Examples: College apparel, prizes, merchandise, gifts, flowers, awards, gift certificates, etc.

8424

Medical Supplies

B

Supplies to provide medical assistance to students and staff. Examples: medication, bandages, medical equipment, etc.

8425

Uniforms

B

Uniforms required for employees or athletic teams.

8426

Freight & Shipping

B

Inbound or outbound freight costs, generally by a 3rd party provider (e.g. Yellow Freight), associated with the purchase or return of items.

8428

Mailing Services

B

Services provided by external mailing facilities to sort, collate, stuff envelopes, etc. related to mass mailings.

8432

Beverages & Groceries

B

Food or beverages purchased at any grocery or specialty store. Examples: Price Chopper, soda, snacks, etc. Note: Meals or catering prepared by Dining Services (8546) or an external vendor (8563) should be charged to the applicable code. For purchases of alcohol (beer, wine, & liquor), use code 8437.

8437

Alcoholic Beverages

B

Alcohol such as beer, wine, & liquor purchased as part of Union College sponsored events.  The purchase of any type of alcohol should follow College policy.

8450

Kitchen & Dining Supplies

B

Supplies or small equipment related to dining, food preparation, or food services. Examples: Flatware, glasses, toasters, utensils, napkins, linens, pots, pans, etc.

8451

Heating & Cooling Supplies

B

Supplies related to heating and cooling systems and equipment.

8453

Plumbing Supplies

B

As described

8454

Painting Supplies

B

As described

8456

Electrical Supplies

B

As described

8458

Structural Supplies

B

Construction or masonry supplies. Examples: lumber, steel, iron, concrete, roofing material, etc.

8459

Lock/hardware Supplies

B

As described

8460

Cleaning Supplies

B

Products and supplies related to cleaning and janitorial services. Examples: mops, sponges, chemicals, bags, paper products, etc.

8464

Heating Oil

B

Heating Oil purchases from external vendors.

8466

Water Treatment Supplies

B

As described

8468

General Tools & Hardware

B

General tools that cannot be classified into other supply categories (Plumbing, Electrical, Painting, Structural, etc.). Examples: nails, screws, washers, nuts, bolts, hammers, screwdrivers, brushes, saws, drills, etc.

8470

Safety & Security Systems & Equipment

B

Purchases related to safety and protection of employees and students and includes items such as fire detection and suppression systems, alarm systems, etc.

8471

Hazardous Waste Removal & Storage

B

Expenses related to removal or storage of hazardous waste from laboratories and Facilities.

8472

Grounds Supplies

B

Purchases related to ground maintenance including such items as seed, mulch, flowers, shrubs, etc.

8474

Building Supplies

B

General building supplies that cannot be classified into other categories: Examples: glass, shelving, bulbs, etc.

8475

Books & Subscriptions

B

Publications and associated online memberships used for academic or administrative purposes. Examples: textbooks, books, magazine subscriptions, newspapers, EBSCO subscriptions, US News & World Report online, academic journals, Chronicle of Higher Education, data files, etc.

8480

Vandalism Expense

B

Charges incurred by the College and charged-out in relation to vandalism occurred to any College property.

8506

Telephone - Non-Telecom

B

This code is used by the Telecom department only for special tracking purposes.

8509

Telephone - Mobile College

B

This code is used by the Telecom department only for cellular carrier payments.

8510

Telephone - Line & Local College Charge-Out

B

Line charges and local calling for all telephones on the College phone system charged to the department. Also includes any moves, adds, changes, cable runs, equipment purchases, video conferencing, rentals (headsets, conference bridges, speaker phones, etc.)

8511

Telephone - Line & Local College

B

This code is used by the Telecom department only. Line charges and local calling for all telephones on the College phone system. Also includes any charges incurred or billed directly to Telecom for provision of department  requested moves, adds, changes, cable runs, equipment purchases, video conferencing, rentals (headsets, conference bridges, speaker phones, etc.)

8512

Telephone - Long Distance College Charge-Out

B

Long distance charges, toll-free charges, and corporate calling cards on the College phone plan and charged to the department.

8513

Telephone - Long Distance College

B

This code is used by the Telecom department only. Long distance charges, toll-free charges, and corporate calling cards on the College phone system.

8514

Copy Center Charge-Out

B

Printing & copying charges performed by Union College's Copy Center and Departmental Copier Usage Charges. Examples: brochures, flyers, letterhead, business cards, envelopes, etc.

8515

Photographic Supplies & Services

B

Photography and videography related supplies or services such as film, photography paper, developing, filming, production, etc.

8516

Copying & Printing (External)

B

Printing & copying charges performed by an outside company. Examples: brochures, flyers, letterhead, business cards, envelopes, etc.

8517

Graphic Design (External)

B

Graphic design, layout, art, photography, and other charges related to graphic art and publication layout.

8518

Advertising & Marketing

B

Advertising & Marketing services regardless of the media type. Examples: newspaper ads, program ads, marketing development, etc.

8519

Paper

B

Paper used for copiers, printers, and fax machines. Note: Use code 8516 for printed stationery, notepads, or envelopes.

8520

Entertainers & Performers

B

Payments made to performers and entertainers for College events. Examples: musicians, comedians, concert performances, etc. Speakers should be charged to Stipend & Honoraria (8584). Note: All payments require the submission of a Federal Tax ID number or Social Security Number since 1099 Miscellaneous Income Tax Statements will be issued. Travel related expenses for these individuals should be charged to the applicable travel-related object code.

8521

Event Supplies & Decorations

B

Supplies related to event planning and decorating: Examples: streamers, banners, decorations, etc.

8522

Equipment Rental

B

Any equipment rental such as copy machines, generators, golf carts, & other machinery. Note: Equipment leases should be charged to 8523 (Lease Agreements) and automobile rentals should be charged to 8565 (Transportation).

8523

Lease Agreements

B

Any expenses related to the lease or long-term rental of equipment and vehicles. All leasing information and documentation should be on file within the appropriate department.

8524

Room Rental & Site Fees

B

Fees incurred for reserving rooms or sites related to College Relations, external conferences, seminars, etc.

8531

Athletic Officials

B

Payments made to individuals officiating Union College Athletic events. All payments made require the submission of a Federal Tax ID number or Social Security Number since 1099 Miscellaneous Income Tax Statements will be issued. Travel related expenses for these individuals should be charged to the applicable travel-related object code.

8532

Home Game Expense

B

Expenses related to athletic events taking place at the College or related site. Examples: ball boys, media related expenditures, etc.

8533

Fieldtrips & Group Excursions

B

Expenses related to group trips for academic or other purposes. Examples: ticket entry fees, travel agencies group charges, etc. Note: any separately purchased transportation (e.g. bus rental) related to the group event should be charged to 8565 (Transportation).

8534

Cleaning Services, External

B

Cleaning services provided by external vendors such as hired cleaners, laundry, dry cleaning. This shouldn't be used by cleaning services provided by Union College Facilities department.

8535

Security Background Checks

B

Expenses related to background checks of potential or current employees.

8536

Insurance

B

Insurance premium related to College business. Includes but is not limited to general liability & automobile insurance for the College or a special event.

8537

Licenses, Fees & Permits

B

Expenses related to obtaining professional or legally required licenses, fees, or permits. Examples: town licenses, electrical licenses, certificates of occupancy, building permits, etc.

8538

Electric Power

B

Electricity purchased from a utility company regardless of the end use (e.g. heat, lighting).

8540

Natural Gas

B

Natural gas for the purpose of heating College buildings. Bottled gas and laboratory chemicals should be charged to 8413 (Chemicals & gases).

8541

Consultant & Professional Services

B

Department-specific professional services provided to the College. Examples: management consultants, auditors, general consultants, legal, etc.

8542

Temporary Personnel Services

B

Temporary personnel or labor costs hired thorough an external agency.

8544

Water & Sewer Charges

B

Taxes related to water and sewer use.

8545

Property Taxes

B

All other taxes, including school taxes, based on property valuation.

8546

Dining Services Charge-Out

B

Meals, catering, or food charges incurred by Dining Services and charged to departments. Note: Meals or catering prepared by an external vendor (8563) or Food & Beverages purchased directly from a store (8432) should be charged to the applicable code.

8547

Internet, Cable, Satellite Television Access

B

Charges for Internet, cable, or satellite television services for College owned property or employee-specific uses.

8548

Recruiting Expense

B

Any travel-related expenditures (e.g. transportation, lodging, meals, etc.) or other expenses used for the recruitment of a prospective student, faculty, or staff member.

8551

Computer Training & Conferences

B

Registration and other fees related to computer or technology-related conferences or training.

8552

Conference & Training Expense

B

Registration and other fees related to attending or presenting at non-computer related conferences, seminars, training and development. Note: any conferences or training related to computer systems or software should be charged to 8551 (Computer Training & Conferences)

8553

Computer & Internet Subscriptions

B

Institutional memberships in technology related organizations (e.g. EDUCAUSE, Nercomp ) for the College.

8554

Organization Memberships & Dues

B

All membership dues for professional affiliations to professional organizations.

8556

Staff Benefits - Rebates & Opt Out

B

Staff Benefits - Rebates & Opt Out. Human Resources Use Only.

8557

Staff Benefits - Recovery

B

Staff Benefits - Recovery. Human Resources Use Only.

8558

Staff Benefits - Retirees

B

Staff Benefits - Retirees. Human Resources Use Only.

8559

Staff Benefits

B

Medical, dental, life insurance, retirement, social security, disability, unemployment, & other benefits provided to employees.

8560

Tuition Remission

B

Tuition expenses incurred for students, employees, and children & spouses of employees whether incurred at Union College or at another educational institution.

8561

Lodging

B

Hotels, motels, & other lodging expenses incurred while traveling on official College business.

8562

Facilities Charge-Out

B

Labor and material charges incurred by the Facilities Department related to work-orders to repair, maintain, or improve the condition of a building or charges by Facilities related to special functions.

8563

Meals & Catering

B

Any prepared food and associated services (e.g. delivery) provided by an external vendor (e.g. restaurant, coffee service) and consumed on or off campus. Meals or catering prepared by Dining Services (8546) or Food & Beverages purchased directly from a store (8432) should be charged to the applicable code.

8565

Transportation

B

Car rental, airfare, personal mileage, taxi, parking & tolls, fuel, & other transportation expenses incurred while traveling on official College business.

8566

Repair Service

B

Labor and material charges for servicing or repairing equipment or furniture that is not covered by a maintenance service contract.

8567

Computer Repair

B

Repair of personal computers, workstations, servers, etc. as well as additional data lines provided to locations.

8568

Repair & Maintenance Contracts

B

Contractual expenses or fees related to repair and/or maintenance agreements on equipment (e.g. laboratory equipment, elevator maintenance, copiers, etc.)

8569

Computer & Software Maintenance Contracts

B

Any software, computer, or technology-related maintenance contracts.

8571

Recycling

B

Recycling charges related to paper, aluminum, glass, etc. Note: for refuse removal, use code 8573.

8572

Vehicle Expenses

B

Expenses related to the use, operation, and maintenance of a College owned vehicle. Also includes any charges related to the department use of a vehicle that is part of the College fleet (Campus Safety). Examples: repair & maintenance, body work, DMV registration fees. Note: Fuel should be charged to 8565 (Transportation )

8573

Refuse Removal

B

Refuse removal, garbage pickup, etc. For recycling charges, use code 8571 (Recycling Expenses)

8574

Storage & Warehousing

B

Storage of College equipment or items at an external location.

8575

Pest Control

B

Pest control and pest services for College property.

8576

Distribution Expense Heating

B

Heating costs associated with auxiliary enterprises and other buildings not designated for education or administration.

8578

Overhead Indirect Cost

B

To be used for exclusive departments

8580

Scholarship - Employees

B

Scholarship - Employees. Human Resources Use Only.

8582

Security Dept. Charge Out

B

Campus safety or hired security related to special events.

8583

Program & Course Development

B

Academic programs, course development, joint programs with other institutions, or other programs. Includes but is not limited to international programs and mini terms.

8584

Stipend & Honorarium

B

Payments made to individuals for services rendered and includes, but is not limited to lecturers and speakers. Athletic officials should be charged to 8531. All payments made require the submission of a Federal Tax ID number or Social Security Number since 1099 Miscellaneous Income Tax Statements will be issued. Travel related expenses for these individuals should be charged to the applicable travel-related object code.

8587

Endow Gains Transferred

B

Financial Aid or Finance Use Only

8588

Endowment Income Added to Principal

B

Financial Aid or Finance Use Only

8590

College Scholarship

B

Financial Aid or Finance Use Only

8592

SEOG Initial

B

Financial Aid or Finance Use Only

8593

HEOP/AOP Summer Room Waiver

B

Financial Aid or Finance Use Only

8594

HEOP/AOP Summer Tuition Waiver

B

Financial Aid or Finance Use Only

8596

HEOP/AOP Book Allowance

B

Financial Aid or Finance Use Only

8597

HEOP/AOP Summer Board Waiver

B

Financial Aid or Finance Use Only

8598

RA Subsidy

B

Subsidies provided to Resident Advisors (RA's).

8599

Shrinkage Expense

B

Expenses used to offset inventory adjustments due to lost or theft.

8605

Vehicles

C

Purchases of vehicles, including but not limited to automobiles, vans, trucks, tractors, etc.

8610

Furniture - Office

C

Furniture and furnishings placed in an office setting. Examples: Desks, chairs, filing cabinets, storage, conference tables, keyboard trays, signage, window treatments, etc. Note: any furniture placed in a general space (e.g. lounge) should be charged to 8616 (Furniture - Common & Household).

8614

Furniture - Classroom & Laboratory

C

Furniture and furnishings placed in a classroom or instructional environment. Examples: student desks, podiums, NOVA stations, workbenches, signage, signs, window treatments, etc.

8616

Furniture - Common & Household

C

Furniture & furnishings placed in lounges, common spaces, or household in any academic, residential, or administrative building. Examples: armchairs, loveseats, sofas, dining tables, display cabinets, signage, window treatments, etc. For appliances, use code 8639.

8618

Furniture - Residence Hall Rooms

C

Furniture located in a student residence hall room. Examples: beds, dressers, student desks, night stands, etc.

8621

Electronics & Audio Visual Equipment

C

Any audio visual equipment or electronics purchased that is not related to the installation of an electronic classroom. Electronic classrooms setups and equipment should be charged to Computers & Technology (8655).

8624

Library Contents

C

Books, periodicals, other library publications, and software, regardless of unit value, that is considered an integral part of library operations. Other software should be charged under Software & Licenses (8417)

8639

Appliances

C

Industrial appliances and equipment. Used primarily in residential or dining areas but not limited to those locations. Examples: refrigerators, ranges/ovens, food service equipment, serving stations.

8641

Architectural/Engineering Fees

C

Architectural or Engineering Services provided to the college.

8655

Computer & Related Technology Equipment

C

Computers, servers, workstations, laptops, monitors, printers, plotters, hard drives, external drives, network equipment or any other equipment that may require a computer for proper use (e.g. digital cameras). This code should also be used for any audio-visual equipment related to electronic classrooms (e.g. projectors, DVD's, control equipment, etc.). If the audio-visual equipment is not for electronic classrooms, use code 8621.

8660

Industrial Equipment

C

Equipment purchases not related to classroom use. Examples: Janitorial, Mailing, Printing, Facilities, Medical, etc. For classroom & laboratory equipment, use code 8670.

8670

Classroom & Laboratory Equipment

C

Major equipment purchases related to classroom use and not classified as general supplies & services. Examples: microscopes, spectrometers, etc. For equipment related to other purposes, use code 8660 (Industrial Equipment).

8690

Building Improvements

C

Expenses related to requests for the modernization or esthetic improvements of buildings and/or grounds. Examples: carpeting, doorways, gateways, lighting systems, HVAC systems, grounds, parking & roads, sidewalks, drainage systems, etc.

8691

Deferred Maintenance

C

Planned replacement of buildings, grounds, or equipment that has failed or is near failure. Examples: roof replacement, window replacements, mechanical equipment replacement, steam line replacement, concrete walkway and curbing replacement, etc.

8695

Infrastructure & Cabling Projects

C

Reserved for networking and IT-related expenses for major capital projects such as entire building renovations or new building construction. For one-office networking or cabling jobs, use Computer Repair (8567).

8700

Tuition - Foreign Exchange

B

Financial Aid or Finance Use Only

8900

Pell Grant

B

Financial Aid or Finance Use Only