Bulletin: Expenditure Type & Object Code Updates (Posted March 25, 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

New Expenditure Types
EXP Type	Title	Description	Usage Rules
EXP Type	Title	Description	iBudget	IJ Public	IJ Special	IJ Central	IPO	ERS
No New Expenditure Type Created

New Object Codes
Object Code	Title	Description	Usage Rules
Object Code	Title	Description	iBudget	IJ Public	IJ Special	IJ Central	IPO	ERS
42111	SHC DEPARTMENT BENEFITS	42111 – SHC DEPARTMENT BENEFITS PAYMENTS – To record benefits payments from SHC based on the funds flow agreement. SoM Controller's use only.	No	No	No	Yes	No	No
42112	SHC DEPARTMENT OVERHEAD	42112 – SHC DEPARTMENT OVERHEAD PAYMENTS – To record overhead payments from SHC based on the funds flow agreement. SoM Controller's use only.	No	No	No	Yes	No	No
42113	SHC PHYSICIAN PERF INCENTIVE	42113 – SHC PHYSICIAN PERFORMANCE INCENTIVE PAYMENTS – To record physician performance incentive payments from SHC based on the funds flow agreement. SoM Controller's use only.	No	No	No	Yes	No	No
42114	SHC GME SUPPORT	42114 – SHC GRADUATE MEDICAL EDUCATION SUPPORT – To record Graduate Medical Education (GME) support from SHC based on the funds flow agreement. SoM Controller's use only.	No	No	No	Yes	No	No
42116	SHC OTHER REVENUE	42116 – SHC OTHER REVENUE – To record other revenue from SHC based on the funds flow agreement. SoM Controller's use only.	No	No	No	Yes	No	No
42117	SHC CASH SERVICES	42117 – SHC CASH SERVICES – To record cash services from SHC based on the funds flow agreement. SoM Controller's use only.	No	No	No	Yes	No	No
42118	SHC MISCELLANEOUS ADJUSTMENTS	42118 – SHC MISCELLANEOUS ADJUSTMENTS – To record miscellaneous adjustments from SHC based on the funds flow agreement. SoM Controller's use only.	No	No	No	Yes	No	No
42611	LPCH DEPARTMENT BENEFITS	42611 – LPCH DEPARTMENT BENEFITS PAYMENTS – To record benefits payments from LPCH based on the funds flow agreement. SoM Controller's use only.	No	No	No	Yes	No	No
42612	LPCH DEPARTMENT OVERHEAD	42612 – LPCH DEPARTMENT OVERHEAD PAYMENTS – To record overhead payments from LPCH based on the funds flow agreement. SoM Controller's use only.	No	No	No	Yes	No	No
42613	LPCH PROGRAM SUPPORT SUPPLEMNT	42613 – LPCH PROGRAM SUPPORT SUPPLEMENT – To record program support supplement from LPCH based on the funds flow agreement. SoM Controller's use only.	No	No	No	Yes	No	No
42614	LPCH DEAN'S TAX	42614 – LPCH DEAN'S TAX PAYMENTS – To record Dean's tax payments from LPCH based on the funds flow agreement. SoM Controller's use only.	No	No	No	Yes	No	No
42617	LPCH CASH SERVICES	42617 – LPCH CASH SERVICES – To record cash services from LPCH based on the funds flow agreement. SoM Controller's use only.	No	No	No	Yes	No	No
42616	LPCH DIRECT EXPENSES	42616 – LPCH DIRECT EXPENSES – To record direct expenses from LPCH based on the funds flow agreement. SoM Controller's use only.	No	No	No	Yes	No	No
42618	LPCH SHARED EXPENSES & ADJ	42618 – LPCH OTHER SHARED EXPENSES & ADJUSTMENTS – To record other shared expenses and adjustments from LPCH based on the funds flow agreement. SoM Controller's use only.	No	No	No	Yes	No	No

New Object Code Parents
Object Code	Title	Description	Usage Rules
Object Code	Title	Description	iBudget	IJ Public	IJ Special	IJ Central	IPO
No New Object Code Parent Created

New Expenditure Categories
Exp Category Code	Title
No New Expenditure Category Created

Changes to Existing Expenditure Types and Object Codes
EXP Type/ Object Code	Name	From...	To...
42110	NAME CHANGE	SHC PSA PAYMENTS	SHC RVU PAYMENTS
42110	DESCRIPTION CHANGE SHC RVU PAYMENTS	NONE	42110-RELATIVE VALUE UNIT PAYMENTS FROM SHC – To record Relative Value Unit (RVU) payments from SHC based on the funds flow agreement. SoM Controller's office use only.
42610	NAME CHANGE	LPCH PSA PAYMENTS	LPCH RVU PAYMENTS
42610	DESCRIPTION CHANGE LPCH RVU PAYMENTS	NONE	42610-RELATIVE VALUE UNIT PAYMENTS FROM LPCH – To record Relative Value Unit (RVU) payments from LPCH based on the funds flow agreement. SoM Controller's office use only.
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. 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 for tax and tip on meals or food that include alcoholic beverages where separate identification of alcohol independent of sales tax and tip is desired. See Admin Guide 5.4.3, 2.2.10.	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. 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 for tax and tip on meals or food that include alcoholic beverages where separate identification of alcohol independent of sales tax and tip is desired. Employee morale cannot be charged to Federal sponsored awards. See Admin Guide 5.4.3, 2.2.10.
52355	FOOD	52355 FOOD-All working meals, food purchased for meetings, staff training classes, in-house conferences, other food purchased for work including bottled water, coffee, tea, etc. Meals purchased when traveling are charged as travel (524XX). Charge alcoholic beverages 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 for tax and tip on meals or food that include alcoholic beverages where separate identification of alcohol independent of sales tax and tip is desired. Fundraising and lobbying meals must be charged to 52320 and 55190. See Admin Guide: 5.4.2, 5.4.3. Ref: Uniform Guidance 200.423.	52355 FOOD-All working meals, food purchased for meetings, staff training classes, in-house conferences, other food purchased for work including bottled water, coffee, tea, etc. Food cannot be charged to Federal sponsored awards unless approved by the sponsoring agency. Meals purchased when traveling are charged as travel (524XX). Charge alcoholic beverages 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 for tax and tip on meals or food that include alcoholic beverages where separate identification of alcohol independent of sales tax and tip is desired. Fundraising and lobbying meals must be charged to 52320 and 55190. See Admin Guide: 5.4.2, 5.4.3. Ref: Uniform Guidance 200.423.
54091	DESCRIPTION CHANGE DEBT EXPENDITURE TRANSFER	For usage by Capital Accounting Department onlyTo transfer expenditures, financed with debt, between debt related Awards. This expenditure type will allow for the transfer of expenditure balances between Awards while leaving the underlying detail entries in the original PTA. When consolidating the Project to review expenditure detail, this expenditure type will eliminate in total.	For usage by Capital Accounting department only. To transfer capital expenditures financed with debt, between debt related awards. This expenditure type will allow for the transfer of expenditure balances between awards while leaving the underlying detail entries in the original PTA. When consolidating the project to review expenditure details, this expenditure type will eliminate in total.
54440	NCAA PAC NIT REIMB DAPER	ACTIVE	INACTIVE
56013	CHARITABLE DONATION UNALW	To record charitable donations and contributions made by Stanford University for purposes that assist in accomplishing its mission. Must be approved by the Controller's Office. Unallowable per A-21, J.15.	56013 CHARITABLE DONATION UNALLOWABLE-To record charitable donations and contributions made by Stanford University for purposes that assist in accomplishing its mission. Must be approved by the Controller's Office. Ref: Uniform Guidance 200.434.
56312	EXT INTEREST EXP UNALW	ACTIVE	INACTIVE
58165	NAME CHANGE	INTERDEPT SMC FEES	INTERDEPT REAL ESTATE MGMT FEES
58165	DESCRIPTION CHANGE	Interdepartmental Charge – Stanford Management Co fees	Interdepartmental charge – real estate management fees. Used to allocate LBRE overhead costs to projects managed by LBRE. To be used by LBRE only.
58380	DESCRIPTION CHANGE INTERDEPT CATERING	Interdepartmental Charge – Catering charges. Use 58385 for unallowable activity or unallowable portion (including alcohol).	58380 INTERDEPT CATERING-Interdepartmental Charge - Catering charges. Use 58385 for unallowable activity or unallowable portion (including alcohol). Food cannot be charged to Federal sponsored awards unless approved by the sponsoring agency.
58381	NAME CHANGE	INTERDEPT EH&S SERVS	INTERDEPT EH&S SERVICES
58525	NAME CHANGE	INTERDEPT PST REG TRNG TBLE DA	INTERDEPT TRAINING TABLE DAPER
58530	NAME CHANGE	INTERDEPT PRE REG HSNG DAPER	INTERDEPT PREREG HOUSING DAPER