| 112160 | Advance Payments |
Pre-Payment is made in Advance for Goods or Services via a ProForma Invoice prior to receiving goods or services |
| 001230 | Advertising - Recruitment |
Advertising in connection with staff and faculty recruitment. For example, placing a classified advertisement in a newspaper or purchasing on-line advertising at a job seeker's website |
| 001220 | Advertising (Federal Contract & Grant Only) |
Non-promotional advertising which is federally chargeable according to the terms of the award. Includes media costs of advertising for (1) personnel recruitment, (2) procurement of goods or services, (3) disposal of scrap or surplus materials, or (4) purposes necessary to meet the terms of a sponsored agreement |
| 001240 | Advertising (not federally chargeable) |
Promotional advertising, including the cost of promotional items such as brochures and T-shirts. Also includes any advertising not included in the definition of federally chargeable advertising above |
| 000440 | Athletic Equipment |
Non-inventorial athletic equipment costing < $5,000. If > $5,000 see codes beginning with 007000 |
| 001345 | Audit Fees | |
| 004650 | Bio-Diesel | |
| 000550 | Books, Related Materials | |
| 008100 | Building Repair & Maintenance |
Outside services and supplies for repair and maintenance of campus-owned or leased buildings. (Not for use with construction projects) |
| 000250 | Bulk Food Supplies |
Bulk food purchases such as purchases by Dining Services. Should not be used for food in connection with entertainment, social activities or business meetings |
| CG4610 | C&G Travel - University Garage Charges | Recharges - only through Fleet Services. |
| 002270 | Cellular Charges | Purchases related to cellular telephone service contracts |
| 000800 | Chemicals - Organic/Inorganic |
Purchase of non-hazardous chemical materials |
| 009535 | CIP-Accessories to Plant Equipment | For authorized construction related purchases only. Must be used with organization code 97xxxx. |
| 009573 | CIP-Advertising |
For authorized construction related purchases only. Must be used with organization code 97xxxx. |
| 009574 | CIP-Blueprints |
For authorized construction related purchases only. Must be used with organization code 97xxxx. |
| 009510 | CIP-Construction | For authorized construction related purchases only. Must be used with organization code 97xxxx. |
| 00958E | CIP-Entertainment | For authorized construction related purchases only. Must be used with organization code 97xxxx. |
| 009530 | CIP-Equipment Groups 2 & 3 | For authorized construction related purchases only. Must be used with organization code 97xxxx. |
| 009575 | CIP-Miscellaneous | For authorized construction related purchases only. Must be used with organization code 97xxxx. |
| 009600 | CIP-Non-Capitalized Expenses | For authorized construction related purchases only. Must be used with organization code 97xxxx. |
| 009572 | CIP-Reproduction | For authorized construction related purchases only. Must be used with organization code 97xxxx.
|
| 009500 | CIP-Site Clearance | For authorized construction related purchases only. Must be used with organization code 97xxxx. |
| 009571 | CIP-Testing | For authorized construction related purchases only. Must be used with organization code 97xxxx. |
| 000510 | Classroom & Training Supplies/Materials |
Classroom supplies, books, manuals, and training materials (Does not include purchases for the Library - See account code 000500) |
| 004655 | CNG | |
| 000860 | Compressed Gases |
Gas or gas mixture in high pressure cylinder |
| 006070 | Computer Maintenance | |
| 007170 | Computer Software License > $5000 |
Software license costing $5,000 or more purchased from outside software vendor as a one-time purchase (perpetual license) |
| 000071 | Computer Software Licenses |
Computer software license costing $5,000 or more – periodic payment - annual or more frequent basis |
| 000073 | Computer Software Maintenance |
Software maintenance fees or contracts (warranties, if charged separately from computer equipment) |
| 000072 | Computer Software Rental |
Software license - rental or lease |
| 000070 | Computer Software/Licenses/Rental |
Computer software or software license/rental costing less than $5,000 - one-time or annual payment |
| 000060 | Computer Supplies (exclude software) |
Supplies for computers, excluding software |
| 007020 | Computers - Inventorial |
Computer costing $5,000 or more (single item) |
| 001275 | Contract Board Payments |
Short term contracts for lodging for campus visitors such as lecturers and performers. |
| 000080 | Copier, Printer Supplies |
Office machine supplies such as toner |
| 001440 | Copyrights, Licenses & Royalties |
Including copyrighted/licensed usage rights |
| 000870 | Cost of Goods Sold |
Purchase of inventory for resale (e.g. textbooks purchased by Bay Tree Bookstore) |
| 000450 | Costumes |
Clothing and accessories for theatrical productions and events |
| 001180 | Custodial (Janitorial) Services |
Custodial and janitorial services by non-employees |
| 009435 | Damage Payments |
Restricted use - Damage payments are charged to the same fund source used for the appointee's salary. |
| 001070 | Data Entry Services | |
| 001330 | Debt Collection Fees | |
| 004645 | Diesel | |
| 001285 | Donations, Gifts & Contributions |
Restricted use - Payments to external organizations; for example, funds raised by students for a charitable contribution |
| 000850 | Dry Ice | |
| 008260 | Electrical Supplies |
Electrical repair and maintenance supplies |
| 008020 | Electricity | |
| 001251 | Entertainment - Academic Activities |
Visitors/official guests for lectures, colloquia, seminars |
| 001270 | Entertainment - Business Meeting |
Meeting to conduct official UC business |
| 001250 | Entertainment - Employee Morale Building |
Recognition, holiday, retirement (top-level EEC approval required) |
| 001271 | Entertainment - Events (Hospitality) |
Prospective donor, community relations, volunteer recognition, alumni recruitment |
| 001272 | Entertainment - On-the-job Meals |
Restricted to employees unable to leave work location for meal periods |
| 001273 | Entertainment - Student Outreach |
Outreach to prospective students |
| 006050 | Equipment - Copier Maintenance Contracts |
Equipment maintenance agreements, including contracts for office equipment such as copiers, computers, printers, and laboratory equipment |
| 007051 | Equipment - Fabrication Complete (in use) |
Restricted use - Plant accounting only |
| 007010 | Equipment - Inventorial |
Equipment costing $5,000 or more (single item) excluding computers and furniture; includes office equipment, transportation equipment, accessories and components included with the initial purchase of the equipment (for accessories and components purchased subsequently, use 007000) |
| 007000 | Equipment - Inventorial (accessories) |
Components and accessories to inventorial equipment (cost exceeds $5,000) that are acquired through a separate purchase order from the original equipment. |
| 007130 | Equipment - Inventorial (credit with trade-in) |
Purchase of inventorial equipment costing $5,000 or more when credit towards purchase price is received for the trade-in of inventorial equipment. |
| 007090 | Equipment - Inventorial (installment purchase) |
Single item lease Purchase (installment purchase) - cost exceeds $5,000 |
| 007110 | Equipment - Inventorial (supplies/components) |
Supplies or components initially supplied with equipment - cost exceeds $5,000 |
| 006090 | Equipment - Non-Inventorial ($1,500-$4,999) |
Equipment costing less than $5,000 but at least $1,500 (single item), including computers, office equipment, transportation equipment |
| 006085 | Equipment - Non-Inventorial ($200-$1499) |
Equipment costing less than $1,500 but at least $200 (single item), including computers, office equipment, transportation equipment |
| 006080 | Equipment - Non-Inventorial (cost of $200 or less) |
Equipment costing less than $200 (single item), including computers, office equipment, transportation equipment |
| 006000 | Equipment - Repairs & Maintenance |
Outside services for non-contractual equipment repairs and maintenance |
| 006130 | Equipment Capital Lease > $100K |
Leased equipment with a fair market value (cash value) of $100,000 or greater; if the value of the equipment is less than $100,000, use account code 006135. |
| 006135 | Equipment Lease < $100K |
Leased equipment with a fair market value (cash value) less than $100,000; if the value of the equipment is $100,000 or greater, use account code 006130. |
| 006060 | Equipment Maintenance |
Lab equipment maintenance |
| Equipment, assembly |
Assembly - Use the same account code as that used to record the purchase of the equipment |
| Equipment, installation |
Installation - Use the same account code as that used to record the purchase of the equipment |
| 006120 | Equipment, rental |
Short-term rentals of equipment, including computers, furniture and other equipment; excludes leased equipment |
| 000200 | Exhibition Materials & Supplies |
Material and supplies used in exhibitions |
| 001385 | Exp Reclass to W2 Income |
Restricted use - Payment only allowed to employees |
| 001100 | External / Outsourcing (temporary staffing) |
Non-student (temporary staffing - provided by Spherion/Temporary Support Services) |
| 001110 | External/Outsourcing |
Printing Services and Plant Accounting use only |
| 006110 | Fabrication, External Sale |
Materials and outside services for use in a fabrication which will be sold to an external buyer. (For items used in the fabrication of equipment for internal use, see code 007050) |
| 007050 | Fabrication, Internal |
Components, parts, materials, supplies and outside services for use in the fabrication of inventorial equipment that will be used internally. (For items used in the fabrication of equipment that will be sold to external buyers, use code 006110) |
| 008250 | Facilities Renovation, Alterations | Outside services and supplies for improvements to campus-owned or leased buildings. (Not for use with construction projects) |
| 001080 | Fellowship, Non-Qualified |
Non-Qualified Fellowship for a US citizen or resident foreign national when some portion of the fellowship is non-qualified |
| 001081 | Fellowship, Qualified |
Qualified Fellowship for a US citizen or resident foreign national who is a degree candidate and no portion of the Fellowship is non-qualified |
| 000700 | Fertilizers & Pesticides | |
| 000815 | Field Supplies |
Supplies used when conducting research or instruction out in the field |
| 001380 | Foreign National Compensation Payment |
Tax reportable payments made to foreign visitors (non-residents) for 1042S Income |
| 008050 | Fuel oil |
Bulk purchases of fuel oil by Fleet Services |
| 007040 | Furniture - Inventorial |
Furniture costing $5,000 or more (single item) |
| 006100 | Furniture - Non-Inventorial |
Furniture with a single item cost less than $5,000 |
| 004600 | Garage Charges | Recharge - only through Fleet Services. |
| 000820 | Glassware & Ceramics |
For use by Dining Services for supplies in connection with Dining Halls |
| 008285 | Glazing Supplies |
Supplies used for glazing |
| 002540 | Graphic Services | |
| 000720 | Hazardous Materials - Chemicals |
Purchase of hazardous chemical materials (includes poison or toxic agents, corrosive chemicals, flammable materials, explosives, and materials in which dangerous heat build-up occurs in storage. Includes DEA Controlled substances). |
| 000730 | Hazardous Materials - Other |
Purchase of other hazardous materials (other than chemical or radioactive, may include biological agents, patient specimens and refrigerants) |
| 000710 | Hazardous Materials - Radioactive |
Purchase of hazardous radioactive materials (also referred to as radioisotopes or radionuclide’s). |
| 001320 | Hazardous Materials Removal - Other |
Outside services for the removal of miscellaneous hazardous materials including medical waste (excluding radioactive and chemical waste) from the campus. (See code 000730 for definition of miscellaneous hazardous materials.) |
| 001310 | Hazardous Materials, Removal - Chemical |
Outside services for the removal of chemical hazardous materials from the campus. (See code 000720 for definition of chemical active hazardous materials.) |
| 001300 | Hazardous Materials, Removal - Radioactive |
Outside services for the removal of radioactive hazardous materials from the campus. (See code 000710 for definition of radioactive hazardous materials.) |
| 001020 | Honoraria | |
| Honoraria | |
| 001410 | Independent Contractor Services | |
| 001015 | Information Systems Consultant |
Information systems technology |
| 001450 | Insurance | |
| 008290 | Janitorial Supplies |
Cleaning and maintenance supplies for use by custodians |
| 000840 | Lab Animals / Feed |
Laboratory animals and animal feed |
| 000810 | Laboratory Supplies |
General laboratory supplies; examples include test tubes, beakers, chemicals, reagents, testing kits and other expendable supplies used in laboratories. NOTE: Not to be used for hazardous materials--See codes 000710, 000720, and 000730 |
| 001190 | Laundry services |
Outside laundry services, used primarily by Physical Plant |
| 001340 | Legal Fees | |
| 000500 | Library materials (Non-inventorial) |
Non-inventorial library books and materials costing < $5,000. If > $5,000, use code 007150 |
| 004665 | LPG | |
| 002370 | Mailing, Shipping Services | |
| 002390 | Mailing, Shipping Services | |
| 002395 | Mailing, Shipping Services | |
| 002340 | Mailing, Shipping Services - Express Mail | |
| 002300 | Mailing, Shipping Services - Postage |
Shipping, postage, and freight |
| 006040 | Maintenance - Contract |
Contract, equipment maintenance |
| 002560 | Media - Educational (TV/AV) |
Media-Educational TV/AV services or rental |
| 005010 | Medical Services |
Outside services used for medical purposes |
| 005015 | Medical Services - Fed. Chargeable | |
| 005000 | Medical Supplies |
Supplies used for medical purposes; for example, first aid supplies and Health Center supplies |
| 001200 | Memberships (federally chargeable) |
Cost of the institution's membership in business, technical and professional organizations and the cost of subscriptions to periodicals issued by these organizations |
| 001210 | Memberships (non-federally chargeable) |
Cost of membership in any civic or community organizations, or country, social, or dining club organizations, and the cost of subscriptions to periodicals issued by these organizations |
| 004675 | Motor Oil | |
| 001290 | Moving / Office | |
| 004540 | Moving Expense-NonQualified-New Hires |
Employee relocation cost - taxable payment (Non-Qualified) |
| 004520 | Moving Expense-Qualified-New Hires |
Employee relocation - non-taxable payment (Qualified) |
| 000420 | Musical instruments | |
| 008040 | Natural gas | |
| 000030 | Office Supplies |
Supplies used in the office such as pens, paper, file folders, envelopes, etc. |
| 000300 | Outbound Freight / Mailing Costs |
Shipping, postage and outgoing freight charges, express mail and courier services, outside mailing services |
| 008280 | Painting Supplies |
Painting related and maintenance supplies (Refer to Theatrical Materials & Art Supplies for supplies used in theatrical productions and art programs, account code 000100) |
| 000400 | Paper stock | |
| 002440 | Parking Permits, UCSC Recharge | |
| 002420 | Parking Permits, UCSC Recharge | |
| 002400 | Parking Permits, UCSC Recharge | |
| 002430 | Parking Permits, UCSC Recharge | |
| CG1180 | Participant Support (Contract & Grant Only) |
Travel and Registration Fees reimbursement - substantiated expenses |
| CG1185 | Participant Support (Contract & Grant Only) | Travel and Registration Fees reimbursement - unsubstantiated expenses |
| CG1190 | Participant Support (Contract & Grant Only) |
Restricted use for contract and grant only |
| CG1195 | Participant Support (Contract & Grant Only) |
NSF-REU support-related - non-reimbursement |
| CG1196 | Participant Support (Contract & Grant Only) | NSF-REU support-related - reimbursement paid to a third-party |
| CG1197 | Participant Support (Contract & Grant Only) | NSF-REU support-related - non-reimbursement |
| CG1198 | Participant Support (Contract & Grant Only) | NSF-REU support-related - reimbursement paid to a third-party |
| 000765 | Parts |
Parts costing less than $5,000 |
| 001030 | Performer / Artist Services |
Artistic and performance related fees for services provided |
| 002550 | Photography & Photo Processing |
Photographic services, including photographer fees, photograph developing and processing |
| 008270 | Plumbing Supplies |
Plumbing repair and maintenance supplies |
| 001400 | Police / Security Services |
Restricted use - Security and police services performed by non-employees |
| 000040 | Printed Supplies (pre-printed) |
Printed forms, letterhead, business cards, brochures, stationery etc – pre-printed |
| 000050 | Printing - Forms, Stationery, etc. |
Printed forms, letterhead, business cards, brochures, etc. – custom-printed |
| 002570 | Printing Publications |
Printing and publication services |
| 001120 | Prize/Award Payment | |
| 000150 | Production / Event Materials |
Material and supplies used in productions and events |
| 008380 | Professional Fees - Other |
Outside professional services not otherwise categorized |
| 008060 | Propane / Butane |
Bulk purchases of gas by Physical Plant. (Refer to compressed gasses for laboratory use, account code 000860) |
| 008370 | Property Management Services | Property management related expenses associated with real estate rental transactions.
|
| 001460 | Public Relations Services | Outside services in connection with public relations |
| 000520 | Publications and Other Media |
Includes all types of media, including electronic |
| 008370 | Real Estate | |
| 008360 | Real Estate Leases |
Real property leases approved by the UCSC Real Estate Office |
| 001265 | Recharges | |
| 009000 | Recharges |
Revenue - Credits from departments |
| 001280 | Recharges |
Expense sharing between departments - debit (use 006500 for credit side) |
| 001470 | Recharges | |
| 009001 | Recharges | |
| 001370 | Recharges | |
| 006500 | Recharges |
Expense sharing between departments - credit (use 001280 for debit side) |
| 008242 | Recycling Services |
Outside services used for recycling purposes |
| 008350 | Rental, Facility |
Short-term facility rental of less than one year (non-recharge), including storage units, meeting rooms and exhibition halls |
| 008295 | Repairs & Maintenance - Miscellaneous Supplies |
Other repair and maintenance supplies not separately identified |
| 002580 | Reproduction and Photocopying |
Outside reprographic services, including photocopying |
| 112600 | Salary Advance | |
| 001040 | Scholarship, Non-Qualified |
Non-Qualified Scholarship for a US citizen or resident foreign national when some portion of the scholarship is non-qualified. Applies to undergraduates only. |
| 001041 | Scholarship, Qualified |
Qualified Scholarship for a US citizen or resident foreign national who is a degree candidate and all of the expenditures are qualified. i.e. no portion of the scholarship is non-qualified |
| 001420 | Scientific Analysis & Testing |
Services in connection with scientific testing and analysis, for example outside laboratory fees |
| 000830 | Scientific Instruments |
Research equipment/instruments costing less than $5,000 |
| 001263 | Services |
Credit card merchant fees |
| 001010 | Services - Consultant |
Outside consulting services |
| 001000 | Services - Miscellaneous Duplicate Code | |
| 001260 | Services - Not Otherwise Categorized |
Miscellaneous outside services |
| 001262 | Software Subscription or Cloud Service | Externally hosted and subscription service software. |
| 008300 | Space Rental (recharge) |
Campus recharge for space rental |
| 001150 | Staff Development/Training |
Outside services and materials in connection with staff training and development which are job related |
| 001253 | Student Programming Events (Entertainment) |
Study hall, orientation, commencement, student meetings/events |
| CG9480 | Subaward, Subcontract |
For each initial payment or portion of a subsequent payment that when added to previous payments made on the same award (fund code) totals $25,000 or less, calculated over the life of the contract |
| CG9400 | Subaward, Subcontract |
For the balance of a payment or subsequent payment that when added to previous payments made on the same award (fund code) totals more than $25,000, calculated over the life of the contract |
| 112160 | Subject Payments |
For the issuance of cash to the Principle Investigator |
| 001205 | Subscriptions |
Newspapers, magazines, and periodicals |
| 001130 | Subsistence Payment | Subsistence Payment/Housing Allowance |
| 000010 | Supplies - Not Otherwise Categorized | |
| 009430 | Taxes, Licenses, Penalties | |
| 002200 | Telephone |
Local calls and equipment |
| 002250 | Telephone | |
| 001090 | Temporary Staffing | |
| 000511 | Testing Materials | |
| 000100 | Theatrical Materials & Art Supplies |
Material and supplies used in theatrical productions and art programs. |
| 004685 | Tire | |
| 000760 | Tools |
Tools costing less than $5,000 |
| 001035 | Trainer / Instructor Fees | Services provided by instructors and trainers who are not employees |
| 004300 | Travel |
General business - within or with a California destination - non-federally-funded |
| 004320 | Travel |
Conference - destination held within California |
| 004400 | Travel |
General business – domestic - outside of California - non-federally-funded |
| 004420 | Travel |
Conference destination – domestic - outside of California |
| 004460 | Travel |
Foreign - non-federally-funded |
| 004480 | Travel |
Lodging, meals, vehicle rental and other costs in connection with miscellaneous travel for University business |
| 004680 | Travel - Garage-Vehicle Rental | |
| CG4310 | Travel (Contract & Grant Only) |
General business - within or with a California destination - federally-funded |
| CG4410 | Travel (Contract & Grant Only) |
General business – domestic - outside of California - federally-funded |
| CG4470 | Travel (Contract & Grant Only) |
Foreign - federally-funded |
| CG4480 | Travel (Contract & Grant Only) |
Conference registration fee - federally-funded, foreign visitor |
| CG4100 | Travel (Contract & Grant Only) |
Conference registration fee - federally-funded, non-foreign visitor |
| 004100 | Travel, Conference Reg Fees |
Registration fee - non-federally-funded |
| 004360 | Travel, Outreach |
Lodging, meals, vehicle rental and other costs in connection with pre-college student outreach related travel for University business |
| 004350 | Travel, Student |
Student travel related costs such as lodging and van rental |
| 001140 | UC Funded (Hosted) Activities |
Payment made to individuals for expenses incurred attending or supporting an event funded by UCSC (such as a conference, symposia, workshop, training, or on-going program activity). Payments to other entities need to be on PO's or travel forms. All fund sources are allowable; except participant support as budgeted on extramural awards. |
| 004670 | Unleaded | |
| 008010 | Utilities Recharge |
Physical Plant recharges only (unit to unit) |
| 004640 | Vehicle | |
| 004620 | Vehicle Rental (on-going) |
Vehicle rental – TAPS long-term |
| 004660 | Vehicle Repair |
Outside services for vehicle repair and maintenance |
| 000530 | Video Tapes |
Materials for information technology or telecommunications |
| 008030 | Water and sewage | |
| 001430 | Writer/Editor Services |
Outside services in connection with writing and editing |
