Bulletin: Expenditure Type & Object Code Updates (Updated February 24, 2016)
>> Please visit Bulletin: Consolidating Select Expenditure Types for additional information about general / special purpose and data / non-data storage changes.
Expenditure Types and Object Codes are used to properly code purchases, expense reports, journal entries and receipts in Oracle Financials. This page provides a monthly summary of new expenditure types and object codes, and changes to existing expenditure types and object codes.
On this page:
- New Expenditure Types
- New Object Codes
- New Object Code Parents
- New Expenditure Categories
- Changes to Existing Expenditure Types and Object Codes
- Staying Informed
- Past Requests
- Additional Resources
| EXP Type | Title | Description | Usage Rules | |||||
|---|---|---|---|---|---|---|---|---|
| iBudget | IJ Public | IJ Special | IJ Central | IPO | ERS | |||
| 52325 | MEALS TAX & TIP UNALLOWABLE | 52325 MEALS FOOD TAX & TIP UNALLOW-Optional expenditure type to charge all tax and tip for meals or food that include alcoholic beverages where separate identification of alcohol independent of sales tax and tip is desired. Standard practice is to charge all tax and tip for meals or food that include alcohol to 52310. Charge the alcohol portion of meals and food to 52310. Charge allowable meal and food costs to 52410, 52420, 52355 or 52240. If there is no alcohol with the meal or food all costs are charged to the same expenditure type as the meal or food. See Admin Guide: 5.4.2, 5.4.3. Ref: Uniform Guidance 200.423. | Yes | No | No | Yes | Yes | Yes |
| 52446 | NON-SU DOMESTIC TRAVEL UNALLOWABLE | 52446 NON-SU DOMESTIC TRAVEL UNALLOWABLE-Travel and lodging in the USA and its territories for individuals who are not Stanford employees or students, such as consultants, or guests that is in excess of the customary standard commercial airfare, travel by institution-owned, leased, or chartered aircraft including the cost of lease, charter, operation (including personnel costs), maintenance, depreciation, insurance, and other related costs including excessive lodging, meals, and food are unallowable. Unallowable domestic travel payments for human subject volunteers MUST be charged here. Travel and lodging expense related to organ donors MUST be charged to 54620. For unallowable meals or food that include alcohol, charge alcohol to 52310. When purchasing alcoholic beverages as part of a meal or food the standard practice is to charge all tax and tip on the meal or food to 52310. Use 52325 where separate identification of alcohol independent of sales tax and tip is desired. Use 52445 for non-SU allowable domestic travel. If documentation of the lowest available airfare is not available for a business class trip, the department charges one-third of the cost to non-SU allowable domestic travel 52445 and the remaining two-thirds to non-SU unallowable domestic travel 52446 and an unrestricted account/activity. Use 52430 for fundraising travel, 55190 for lobbying travel. See Admin Guide 5.4.2, 5.4.3. Ref: Uniform Guidance: 200.474. | Yes | Yes | Yes | Yes | Yes | Yes |
| 52447 | NON-SU FOREIGN TRAVEL ALLOWABLE | 52447 NON-SU FOREIGN TRAVEL ALLOWABLE-For individuals who are not Stanford employees or students, such as consultants, or guests whose trip has a leg that begins or ends outside of the USA and its territories. Allowable foreign travel payments for human subject volunteers MUST be charged here. Travel and lodging expense related to organ donors MUST be charged to 54620. For meals or food that include alcohol, charge alcohol to 52310. When purchasing alcoholic beverages as part of a meal or food the standard practice is to charge all tax and tip on the meal or food to 52310. Use 52325 where separate identification of alcohol independent of sales tax and tip is desired. Use 52448 for unallowable portion of non-SU foreign travel. Air travel on federally-sponsored projects usually requires flying on a U.S. airline (Fly America Act). Review sponsor terms and conditions for additional restrictions. Use 52448 for non-SU unallowable foreign travel. If documentation of the lowest available airfare is not available for a business class trip, the department charges one-third of the cost to non-SU allowable foreign travel 52447 and the remaining two-thirds to non-SU unallowable foreign travel 52448 and an unrestricted account/activity. See Admin Guide 5.4.2, 5.4.3. Ref: Uniform Guidance: 200.474. | Yes | Yes | Yes | Yes | Yes | Yes |
| 52448 | NON-SU FOREIGN TRAVEL UNALLOWABLE | 52448 NON-SU FOREIGN TRAVEL UNALLOWABLE-For individuals who are not Stanford employees or students, such as consultants, or guests whose trip has a leg that begins or ends outside of the USA and its territories, where airfare costs are in excess of the customary standard commercial airfare, travel by institution-owned, leased, or chartered aircraft including the cost of lease, charter, operation (including personnel costs), maintenance, depreciation, insurance, and other related costs including excessive lodging, meals, and food are unallowable. Unallowable foreign travel payments for human subject volunteers MUST be charged here. Travel and lodging expense related to organ donors MUST be charged to 54620. For meals or food that include alcohol, charge alcohol to 52310. When purchasing alcoholic beverages as part of a meal or food the standard practice is to charge all tax and tip on the meal or food to 52310. Use 52325 where separate identification of alcohol independent of sales tax and tip is desired. Air travel on federally-sponsored projects usually requires flying on a U.S. airline (Fly America Act). Review sponsor terms and conditions for additional restrictions. Use 52447 for non-SU allowable foreign travel. If documentation of the lowest available airfare is not available for a business class trip, the department charges one-third of the cost to non-SU allowable foreign travel 52447 and the remaining two-thirds to non-SU unallowable foreign travel 52448 and an unrestricted account/activity. Use 52430 for fundraising travel, 55190 for lobbying travel. See Admin Guide 5.4.2, 5.4.3. Ref: Uniform Guidance: 200.474. | Yes | Yes | Yes | Yes | Yes | Yes |
| Object Code | Title | Description | Usage Rules | ||||
|---|---|---|---|---|---|---|---|
| iBudget | IJ Public | IJ Special | IJ Central | IPO | |||
| No New Object Code Created | |||||||
| Object Code | Title | Description | Usage Rules | ||||
|---|---|---|---|---|---|---|---|
| iBudget | IJ Public | IJ Special | IJ Central | IPO | |||
| No New Object Code Parent Created | |||||||
| Exp Category Code | Title |
|---|---|
| No New Expenditure Category Created | |
| EXP Type/ Object Code |
Name | From... | To... |
|---|---|---|---|
| 52410 | 52410 DOMESTIC TRAVEL, LODGING ALLOWABLE | 52410 DOMESTIC TRAVEL, LODGING ALLOWABLE-Travel and lodging in the USA and its territories; reasonable expenses for transportation, lodging, subsistence, meals, mileage, car rental, shuttle service and related items incurred by individuals who are on University business. Air travel on federally-sponsored projects usually requires flying on a U.S. airline (Fly America Act). Review sponsor terms and conditions for additional restrictions. If documentation of the lowest available airfare is not available for a business class trip, the department charges one-third of the cost to an allowable expenditure type and the remaining two-thirds to an unallowable expenditure type and an unrestricted account/activity. Use 52510 for conference/convention fees, 55130 for purchase of conference related publications. See Admin Guide Memo 36.7; A-21 J.53 (c.d.). See Discussion Tab for general information on travel, and allowability/unallowability of costs. | 52410 DOMESTIC TRAVEL, LODGING ALLOWABLE-Travel and lodging in the USA and its territories; reasonable expenses for transportation, lodging, subsistence, meals, mileage, car rental, shuttle service and related items incurred by individuals who are on University business. For meals or food that include alcohol, charge alcohol to 52310. When purchasing alcoholic beverages as part of a meal or food the standard practice is to charge all tax and tip on the meal or food to 52310. Use 52325 where separate identification of alcohol independent of sales tax and tip is desired. Use 52415 for unallowable portion of domestic travel expense. Air travel on federally-sponsored projects usually requires flying on a U.S. airline (Fly America Act). Review sponsor terms and conditions for additional restrictions. If documentation of the lowest available airfare is not available for a business class trip, the department charges one-third of the cost to allowable domestic travel 52410 and the remaining two-thirds to unallowable domestic travel 52415 and an unrestricted account/activity. Use 42445 for non-SU allowable domestic travel expenses. Use 52510 for conference/convention fees, 55130 for purchase of conference related publications. See 52260 and 52265 for employee moving expenses. See Admin Guide 5.4.2, 5.4.3. Ref Uniform Guidance: 200.474. |
| 52415 | 52415 DOMESTIC TRAVEL, LODGING UNALLOWABLE | 52415 DOMESTIC TRAVEL, LODGING UNALLOWABLE-Airfare costs in excess of the customary standard commercial airfare, travel by institution-owned, leased, or chartered aircraft including the cost of lease, charter, operation (including personnel costs), maintenance, depreciation, insurance, and other related costs including excessive lodging are unallowable. Use 52410 for allowable domestic travel, 52430 for fundraising travel, 55190 for lobbying travel. See 52260 and 52265 for employee moving expenses. See Admin Guide Memo 36.7; A-21 J.53 (c.d.). See Discussion Tab for general information on travel, and allowability/unallowability of costs. | 52415 DOMESTIC TRAVEL, LODGING UNALLOWABLE-Airfare costs in excess of the customary standard commercial airfare, travel by institution-owned, leased, or chartered aircraft including the cost of lease, charter, operation (including personnel costs), maintenance, depreciation, insurance, and other related costs including excessive lodging, meals, and food are unallowable. For unallowable meals or food that include alcohol, charge alcohol to 52310. When purchasing alcoholic beverages as part of a meal or food the standard practice is to charge all tax and tip on the meal or food to 52310. Use 52325 where separate identification of alcohol independent of sales tax and tip is desired. Use 52410 for allowable domestic travel. If documentation of the lowest available airfare is not available for a business class trip, the department charges one-third of the cost to allowable domestic travel 52410 and the remaining two-thirds to unallowable domestic travel 52415 and an unrestricted account/activity. Use 52430 for fundraising travel, 55190 for lobbying travel. Use 42446 for non-SU unallowable domestic travel expenses. See 52260 and 52265 for employee moving expenses. See Admin Guide 5.4.2, 5.4.3. Ref: Uniform Guidance: 200.474. |
| 52420 | 52420 FOREIGN TRAVEL, LODGING ALLOWABLE | 52420 FOREIGN TRAVEL, LODGING ALLOWABLE-Any trip that has a leg that begins or ends outside of the USA and its territories. This includes meals and lodging of foreign visitors in the U.S. when the trip originated outside the United States. Air travel on federally-sponsored projects usually requires flying on a U.S. airline (Fly America Act). Review sponsor terms and conditions for additional restrictions. If documentation of the lowest available airfare is not available for a business class trip, the department charges one-third of the cost to an allowable expenditure type and the remaining two-thirds to an unallowable expenditure type and an unrestricted account/activity. Use 52425 for unallowable portion of foreign travel expense. See Admin Guide Memo 36.7; A-21 J.53 (c.d.). See Discussion Tab for general information on travel, and allowability/unallowability of costs. | 52420 FOREIGN TRAVEL, LODGING ALLOWABLE-Any trip that has a leg that begins or ends outside of the USA and its territories. For meals or food that include alcohol, charge alcohol to 52310. When purchasing alcoholic beverages as part of a meal or food the standard practice is to charge all tax and tip on the meal or food to 52310. Use 52325 where separate identification of alcohol independent of sales tax and tip is desired. Use 52425 for unallowable portion of foreign travel expense. Air travel on federally-sponsored projects usually requires flying on a U.S. airline (Fly America Act). Review sponsor terms and conditions for additional restrictions. If documentation of the lowest available airfare is not available for a business class trip, the department charges one-third of the cost to allowable foreign travel 52420 and the remaining two-thirds to unallowable foreign travel 52425 and an unrestricted account/activity. Use 42447 for non-SU allowable foreign travel expenses. See Admin Guide 5.4.2, 5.4.3. Ref: Uniform Guidance: 200.474. |
| 52425 | 52425 FOREIGN TRAVEL, LODGING UNALLOWABLE | 52425 FOREIGN TRAVEL, LODGING UNALLOWABLE-Any trip that has a leg that begins or ends outside of the USA and its territories, where airfare costs are in excess of the customary standard commercial airfare, travel is by institution-owned, leased, or chartered aircraft is unallowable. Air travel on federally-sponsored projects usually requires flying on a U.S. airline (Fly America Act). Review sponsor terms and conditions for additional restrictions. If documentation of the lowest available airfare is not available for a business class trip, the department charges one-third of the cost to an allowable expenditure type and the remaining two-thirds to an unallowable expenditure type and an unrestricted account/activity. Use 52420 for allowable foreign travel, 52430 for fundraising travel, 55190 for lobbying travel. See Admin Guide Memo 36.7; A-21 J.53 (c.d.). See Discussion Tab for general information on travel, and allowability/unallowability of costs. | 52425 FOREIGN TRAVEL, LODGING UNALLOWABLE-Any trip that has a leg that begins or ends outside of the USA and its territories, where airfare costs are in excess of the customary standard commercial airfare, travel by institution-owned, leased, or chartered aircraft including the cost of lease, charter, operation (including personnel costs), maintenance, depreciation, insurance, and other related costs including excessive lodging, meals, and food are unallowable. For meals or food that include alcohol, charge alcohol to 52310. When purchasing alcoholic beverages as part of a meal or food the standard practice is to charge all tax and tip on the meal or food to 52310. Use 52325 where separate identification of alcohol independent of sales tax and tip is desired. Air travel on federally-sponsored projects usually requires flying on a U.S. airline (Fly America Act). Review sponsor terms and conditions for additional restrictions. Use 52420 for allowable foreign travel. If documentation of the lowest available airfare is not available for a business class trip, the department charges one-third of the cost to allowable foreign travel 52420 and the remaining two-thirds to unallowable foreign travel 52425 and an unrestricted account/activity. Use 52430 for fundraising travel, 55190 for lobbying travel. Use 52448 for non-SU unallowable foreign travel expenses. 5.4.2, 5.4.3. Ref: Uniform Guidance: 200.474. |
| 52445 | 52445 NON-SU DOMESTIC TRAVEL ALLOWABLE | 52445 NON STANFORD UNIVERSITY EMPLOYEE TRAVEL, LODGING-Reimbursed and allowable travel and lodging expenses for individuals who are not Stanford employees or students, such as consultants, or guests. Travel payments for human subject volunteers MUST be charged here. Travel and lodging expense related to organ donors MUST be charged to 54620. | 52445 NON-SU DOMESTIC TRAVEL ALLOWABLE-Travel and lodging in the USA and its territories for individuals who are not Stanford employees or students, such as consultants, or guests. Allowable domestic travel payments for human subject volunteers MUST be charged here. Travel and lodging expense related to organ donors MUST be charged to 54620. Includes reasonable expenses for transportation, lodging, subsistence, meals, mileage, car rental, shuttle service and related items incurred by non-SU individuals who are on University business. For meals or food that include alcohol, charge alcohol to 52310. When purchasing alcoholic beverages as part of a meal or food the standard practice is to charge all tax and tip on the meal or food to 52310. Use 52325 where separate identification of alcohol independent of sales tax and tip is desired. Use 52446 for unallowable portion of non-SU domestic travel. Air travel on federally-sponsored projects usually requires flying on a U.S. airline (Fly America Act). Review sponsor terms and conditions for additional restrictions. Use 52446 for non-SU unallowable travel. If documentation of the lowest available airfare is not available for a business class trip, the department charges one-third of the cost to non-SU allowable domestic travel 52445 and the remaining two-thirds to non-SU unallowable domestic travel 52446 and an unrestricted account/activity. Use 52510 for conference/convention fees, 55130 for purchase of conference related publications. See Admin Guide 5.4.2, 5.4.3. Ref Uniform Guidance: 200.474. |
| 54620 | PATIENT TRAVEL | 54620 PATIENT TRAVEL-Costs of domestic travel for organ donors. 52445 should be used for travel payments for human subjects. Not subject to indirect costs. | 54620 PATIENT TRAVEL-Costs of domestic travel for organ donors. Use 52445-52448 for travel payments for human subjects. Not subject to indirect costs. |
| 52230 | EMPLOYEE RECRUITMENT ALLOWABLE | 52230 EMPLOYEE RECRUITMENT ALLOWABLE-Reasonable costs of recruiting, including advertising, aptitude testing programs, travel costs of employees while engaged in recruitment, travel costs of applicants for interviews or prospective employment, etc. See 52260 and 52265 for employee relocation. See 52235 for unallowable recruitment expenses. Ref:: A-21. J.42. See Discussion Tab for general information on allowability/unallowability of costs. | 52230 EMPLOYEE RECRUITMENT ALLOWABLE-Reasonable costs of recruiting, including advertising, aptitude testing programs, travel costs of employees while engaged in recruitment, travel costs of applicants for interviews or prospective employment, etc. For meals or food that include alcohol, charge alcohol to 52310. When purchasing alcoholic beverages as part of a meal or food the standard practice is to charge all tax and tip on the meal or food to 52310. Use 52325 where separate identification of alcohol independent of sales tax and tip is desired. See 52260 and 52265 for employee moving costs. Charge unallowable recruitment to 52235. See Admin Guide 2.1.2, 12.2.2. Ref: Uniform Guidance 200.463, 200.423. |
| 52235 | EMPLOYEE RECRUITMENT UNALLOWABLE | 52235 EMPLOYEE RECRUITMENT UNALLOWABLE-Recruitment costs that do not meet the test of reasonableness or do not conform with established University practices should be charged here. Includes advertising using color printing, or which is excessive in size. If desired, alcohol or entertainment related to recruiting may be charged here rather than 52310 or 52315. Ref: A-21 J.42. See 52260 and 52265 for employee relocation. See Discussion Tab for general information on allowability/unallowability of costs. | 52235 EMPLOYEE RECRUITMENT UNALLOWABLE- Charge recruitment costs that do not meet the test of reasonableness or do not conform with established University practices. Includes advertising using color printing, or which is excessive in size. For meals or food that include alcohol, charge alcohol to 52310. When purchasing alcoholic beverages as part of a meal or food the standard practice is to charge all tax and tip on the meal or food to 52310. Use 52325 where separate identification of alcohol independent of sales tax and tip is desired. Entertainment related to recruiting may be charged here rather than 52315. See 52260 and 52265 for employee moving costs. See Admin Guide 2.1.2, 12.2.2. Ref: Uniform Guidance 200.463, 200.423. |
| 52240 | EMPLOYEE MORALE | 52240 EMPLOYEE MORALE-Costs in accordance with established University practice for employee morale. For example, costs of employee service and retirement awards, recognition, flowers, retirement party food, and recreational activities incurred in accordance with Stanford's customs and practices for the improvement of working conditions, employer-employee relations, employee morale, and employee performance. Alcohol must be charged to 52310. See Admin Guide 36.4 and 23.8. Ref: A-21; J.16. | 52240 EMPLOYEE MORALE-Costs in accordance with established University practice for employee morale. For example, costs of employee service and retirement awards, recognition, flowers, retirement party food, and recreational activities incurred in accordance with Stanford's customs and practices for the improvement of working conditions, employer-employee relations, employee morale, and employee performance. Charge all alcohol to 52310. For meals or food that include alcohol, charge alcohol 52310. When purchasing alcoholic beverages as part of a meal or food the standard practice is to charge all tax and tip on the meal or food to 52310. Use 52325 where separate identification of alcohol independent of sales tax and tip is desired. See Admin Guide 5.4.3, 2.2.10. |
| 52315 | ENTERTAINMENT UNALLOWABLE | 52315 ENTERTAINMENT UNALLOWABLE-Entertainment costs, including amusement, diversion, social activities, and associated costs such as tickets to shows or sports events, meals, lodging, rentals, transportation, and gratuities must be charged here. Ref: A-21, J.17. Use 52240 for employee morale. If the activity is for instructional purposes use 52440. Use 52320 for fundraising meals or entertainment, 55190 for all lobbying expenses. See Discussion Tab for general information on allowability/unallowability of costs. | 52315 ENTERTAINMENT UNALLOWABLE-Entertainment costs, including amusement, diversion, social activities, and associated costs such as tickets to shows or sports events, meals, lodging, rentals, transportation, and gratuities must be charged here. For meals or food that include alcohol, charge alcohol 52310. When purchasing alcoholic beverages as part of a meal or food the standard practice is to charge all tax and tip on the meal or food to 52310. Use 52325 where separate identification of alcohol independent of sales tax and tip is desired. Use 52240 for employee morale. If the activity is for instructional purposes use 52440. Use 52320 for fundraising meals or entertainment, 55190 for all lobbying expenses. See Admin Guide 5.4.2, 5.4.3, 12.1.2, 1.5.1. Ref: Uniform Guidance 200.438. |
| 52320 | FUNDRAISING MEAL ENTERTAINMENT UNALLOWABLE | 52320 FUNDRAISING MEAL ENTERTAINMENT UNALLOWABLE-All fundraising meals and entertainment MUST be coded here. Use 52430 for fundraising travel, 55185 for fundraising expenses other than meals, entertainment, and travel. See Discussion Tab for general information on allowability/unallowability of costs. | 52320 FUNDRAISING MEAL ENTERTAINMENT UNALLOWABLE-All fundraising meals and entertainment MUST be coded here. Use 52430 for fundraising travel, 55185 for fundraising expenses other than meals, entertainment, and travel. Ref: Uniform Guidance 200.442. |
| 52430 | FUNDRAISING TRAVEL, LODGING UNALLOWABLE | 52430 FUNDRAISING TRAVEL, LODGING UNALLOWABLE-All Fundraising travel and lodging MUST be charged here. See 52320 for fundraising meals and 55185 for charging all other fundraising expenses. See Discussion Tab for general information on travel, and allowability/unallowability of costs. | 52430 FUNDRAISING TRAVEL, LODGING UNALLOWABLE-All Fundraising travel and lodging MUST be charged here. See 52320 for fundraising meals and 55185 for charging all other fundraising expenses. Ref: Uniform Guidance 200.442. |
| 55190 | LOBBYING UNALLOWABLE | 55190 LOBBYING UNALLOWABLE-All costs related to lobbying, including travel and meals are unallowable. Ref: A.21 J.28. See Discussion Tab for general information on allowability/unallowability of costs. | 55190 LOBBYING UNALLOWABLE-All costs related to lobbying, including travel and meals are unallowable. Ref: Uniform Guidance 200.450. |
| 57650 | HEALTH GS DEPENDENTS | ACTIVE | INACTIVE |
| 57701 | AGENCY FINANCIAL AID | ACTIVE | INACTIVE |
| 57820 | STU AID HIGH SCHL STUDENTS | ACTIVE | INACTIVE |
| 57910 | BEG TERM FELLOWSHIP PREPAID | ACTIVE | INACTIVE |
| 57920 | BEG TERM STIPEND PREPAID | ACTIVE | INACTIVE |
| 58085 | INTERDEPT OUTDR PAVEMENT MAINT | ACTIVE | INACTIVE |
| 58090 | INTERDEPT OUTDR STRUCT FIXTRS | ACTIVE | INACTIVE |
| 58514 | INTERDEPT CHGS TO FR OTH DPT 5 | ACTIVE | INACTIVE |
| 59110 | SHC CAP MAINT WO PROJ PLANT | ACTIVE | INACTIVE |
| 59125 | SHC MAINT WO CLIN ENGIN | ACTIVE | INACTIVE |
| 59140 | SHC MAINT WO LOCKSMITH | ACTIVE | INACTIVE |
| 59145 | SHC MAINT WO OTHER | ACTIVE | INACTIVE |
| 59150 | SHC MAINT WO PROJ OP | ACTIVE | INACTIVE |
| 59175 | SHC HOUSEKEEPING | ACTIVE | INACTIVE |
| 59491 | SHC VADEN PHYS SERVICES | ACTIVE | INACTIVE |
| 56820 | Name Change | SLAC SVCS SPECIAL | SLAC OPERATING EXPENSES |
| 59325 | Name Change | SHC RES SLRY COWELL | SHC VADEN RESIDENTS SALARY |
Staying Informed
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Past Requests
2015Additional Resources
The following resources are available to help properly code transactions:
- Expenditure Type Query (Launch Oracle and open SU Inquiry Tools folder)
- Expenditure Type Definitions & Rules
- Object Code Listing
- Object Codes: 46XXX Revenue Definitions
- Proper Coding of Allowable and Unallowable University Expenditures
- How To: Identify Existing Project, Task, Award (PTA)
If existing Expenditure Types or Object Codes do not meet your department needs, see How To: Request New (or Change Existing) Expenditure Type or Object Code.
Questions?
For additional help, please submit a HelpSU ticket.