OBJECT CLASSIFICATION CODES
Systems and Procedures
A Division of The Corporate Controller's Office
IN

OBJECT CLASSIFICATION CODES

Effective November 17, 2017

Numeric listing of object codes by Income and Credits, Salaries and Wages, and Expenses and Transfers:

NOTE: To find a particular type of income, expense, etc. by name, use the Search or Find function of your Web Browser to search this document.

Income and Credits

Numeric listing of Object Codes by Income and Credits
Object Code Description Usage
0020 Tuition and Fees Income Tuition and Fees income is income generated from credit and non-credit instruction. Some examples include:
  1. Student semester tuition and mandatory fee (IT, Activities, Facilities)income (Bursar billing system)

  2. Examples of tuition and fees income:
    1. Drop/add
    2. Late payment
    3. Late registration
    4. General deposit
    5. Deferred tuition fee
    6. Enrollment fee
    7. Re-enrollment
    8. Reinstatement
    9. Graduate fee
    10. Credit by exam
    11. Credit by portfolio

  3. World Campus tuition income (A/A 020 only)
    1. Revenue sharing in A/A 002 is expense only

  4. Course Fees that have been approved by the University Budget Officer
    1. Course fees are for materials and supplies that the student needs for a class or lab and is theirs to keep after the semester is over or used during lab time.
    2. Music lessons
  5. Continuing Education and Conference income (Outreach, PS Campuses)
    1. CE Non-credit programs (NCRR)
    2. Contract Training (NCRR)

  6. Summer camps
    1. Science-U Summer camps
    2. C&I Camps/Special Programs
    3. Shaver’s Creek
0021 Undergraduate Application Fees
0022 Graduate Application Fees
0023 Fees Discounts Income, See Procedure:

- CR2052
0024 Late Payment Fees
0029 Other Fees Income
0030 Sales and Service Income The sales and services of educational activities category includes:
  1. revenues that are related incidentally to the conduct of instruction, research, and public service,
  2. revenues of activities that exist to provide instructional and laboratory experience for students and that incidentally create goods and services that may be sold to students, faculty, staff and the general public and
  3. revenue for auxiliary enterprises and university services as this revenue will be separately identified by its fund type AUX, UNSV and INTR. Facility fee revenue and fees other than student related fees are coded as Sales and Service Income.
0033 Program Income See Procedure:

- CR2070
0034 Gift Certificates See Procedure:

- CR2052
0035 Interdepartmental Sales and Service Interdepartmental sales and service is revenue that is charged interdepartmentally through IDCC, JVCN's and JVDP's. This revenue is not recorded through an ROCR. The revenue is not generated from outside of the University.
0038 Sales Discounts See Procedure:

- CR2052
0039 Sales and Service - Hershey Inter-company HY Use Only

0040 Other Income
0041 Gifts and Pledges Bursar/Student Financial Services Use Only
0042 Investment Earnings Pooled Funds Bursar/Student Financial Services Use Only
0043 Investment Earnings Other Funds Bursar/Student Financial Services Use Only
0044 Interest on Loans/Interest and Dividends
0045 Loan Collections Bursar/Student Financial Services Use Only
0046 Transfers from Endowment Funds Bursar/Student Financial Services Use Only
0047 Transfers from Loan Funds Bursar/Student Financial Services Use Only
0048 Revert Income to Principal - Endowment Funds Bursar/Student Financial Services Use Only
0049 Transfers from Other Funds Bursar/Student Financial Services Use Only
0050 Trustee Match Income (10%) Bursar / Student Financial Services Use Only
0051 Trustee Match Income (5%) Student Financial Services Use Only
0052 Centennial Matching Fund Student Financial Services Use Only
0053 Realized and Unrealized Gains and Losses
0060 Commonwealth of PA Grants Revenue generated by miscellaneous funds identified as COMM
0061 Appropriation
0062 Indirect Cost Recovery
0064 U.S. Government Grants Revenue generated through 12XX's funds
0066 Private Grants and Contracts Revenue generated through miscellaneous funds identified as any other than FEDR and COMM
0067 DGS Contracts Revenue from Department of General Service contracts
0069 U.S. Government Special Contracts Revenue generated through miscellaneous funds identified as FEDR
0070 Reimbursement for Construction/Costs Only used in Renewal and Replacement Funds
0076 Clinical Trial Pass Through Fees HY Use Only
0077 Pharmacy Fee Income HY Use Only
0078 IRB Fee Income HY Use Only
0079 Hospital operations Only used centrally to record income generated through HMC

Salaries

Numeric listing of Object Codes by Salaries
Object Code Description Usage
0101 Salaries-Standing Appointment, Executive
0102 Salaries-Standing Appointment, Administrator
0103 Salaries-Standing Appointment, Academic Administrator
0104 Salaries-Standing Appointment, Academic
0105 Salaries-Standing Appointment, Exempt Staff
0106 Salaries-Standing Appointment, Nonexempt Staff
0108 Salaries-Standing Appointment, Technical Service
0109 Salaries-While on Sabbatical Leave
011B Salaries-Non-Standing Academic Budget Use Only
0113 Salaries-Non-Standing - Academic, Fixed-Term I, Academic Administrator
0114 Salaries-Non-Standing - Academic, Fixed-Term I, Academic
012B Salaries-Increases Reserve Budget Use Only
0123 Salaries-Non-Standing - Academic, Fixed-Term II, Academic Administrator
0124 Non-Standing - Academic, Fixed-Term II, Academic
0125 Salaries-Non-Standing- Academic, Post Doctoral Scholars
0127 Fixed Term II, Academic Administrator - ACA Eligible
0128 Fixed Term II, Academic - ACA Eligible
0133 Salaries-Non-Standing - Academic, Supplementary I, Academic Administrator
0134 Salaries-Non-Standing - Academic, Supplementary I, Academic
0141 Salaries-Non-Standing - Academic, Supplementary II, Executive
0142 Salaries-Non-Standing - Academic, Supplementary II, Administrator
0143 Salaries-Non-Standing - Academic, Supplementary II, Academic Administrator
0144 Salaries-Non-Standing - Academic, Supplementary II, Academic
0145 Salaries-Non-Standing - Supplementary II, Exempt Staff
0154 Hershey Medical Center Dual Appointment- Tenured- Restricted Funds HY Use Only
0155 Hershey Medical Center Dual Appointment- Tenured- General Funds HY Use Only
016B Salaries-Graduate Assistants Budget Use Only
0164 Salaries-Academic Graduate Assistantships
017B Salaries-Non-Standing - Non-Academic Budget Use Only
0171 Salaries-Non-Standing - Non-Academic, Fixed-Term I, Executive
0172 Salaries-Non-Standing - Non-Academic, Fixed-Term I, Administrator
0174 Salaries-Non-Standing - Academic, Fixed-Term Multi-Year, Academic
0175 Salaries-Non-Standing - Non-Academic, Fixed-Term I, Exempt Staff
0176 Salaries-Non-Standing - Non-Academic, Fixed-Term I, Nonexempt Staff
0178 Salaries-Non-Standing - Non-Academic, Fixed-Term I, Technical Service
0181 Salaries-Non-Standing - Non-Academic, Supplementary I, Executive
0182 Salaries-Non-Standing - Non-Academic, Supplementary I, Administrator
0185 Non-Standing - Non-Academic, Supplementary I, Exempt Staff
0186 Authorized Absence - Academic For ARL Use Only
0187 Authorized Absence - Staff Exempt For ARL Use Only
0188 Authorized Absence - Staff Non-Exempt For ARL Use Only
0189 Authorized Absence - Technical Service For ARL Use Only
0194 Salaries-Non-Standing - Visiting Academic
0195 Salaries-Non-Standing - Non-Academic, Fixed-Term II, Exempt Staff
0196 Hershey Medical Center Dual Appointment- Non-Tenured- Restricted Funds HY Use Only
0197 Hershey Medical Center Dual Appointment- Non-Tenured- General Funds. HY Use Only
0198 Fixed Term II, Exempt Staff - ACA Eligible

Wages

Numeric listing of Object Codes by Wages
Object Code Description Usage
020B Wages Budget Use Only
0201 Wages-Executive
0202 Wages-Administrator
0203 Wages-Academic Administrator
0204 Wages-Academic
0206 Wages-Nonexempt Staff
0208 Wages-Technical Service
0216 Wages-Non-Exempt Student Wages
0218 Wages-Tech-Service Student Wages
0226 Wage Staff - ACA Eligible
0228 Wage Technical Service - ACA Eligible
0236 Non-Exempt Student Wages - ACA Eligible
0238 Technical Service Student Wages - ACA Eligible

Expenses and Transfers

Numeric listing of Object Codes by Expenses and Transfers
Object Code Description Usage
030B Departmental Allotment Budget Use Only
0301 Stationery and Office Supplies
0302 Medical and Hospital Supplies
0303 Laboratory Supplies Laboratory and Classroom Supplies (Includes test animals.)
0304 Food Supplies Including beverages (For a department who has a food preparation operation)
SEE ALSO:
- 0329 Meeting Expenses
- 0332 Group Meals
0305 Custodial and Housekeeping Supplies
0306 Laundry Supplies
0307 Recreational and Athletic Supplies Includes line paint
0308 Motor Vehicle Supplies Including gasoline
0309 Miscellaneous Supplies Supplies and non-service expenses. Includes Secure ID Cards, uniforms, NOT included in object codes:

- 0301 Stationery and Office Supplies
- 0302 Medical and Hospital Supplies
- 0303 Laboratory Supplies
- 0304 Food Supplies
- 0305 Custodial and Housekeeping Supplies
- 0306 Laundry Supplies
- 0307 Recreational and Athletic Supplies
- 0308 Motor Vehicle Supplies
- 0310 Supplies and Materials for Resale
0310 Supplies and Materials for Resale For items to be resold.

SEE ALSO:
- 0304 Food Supplies
0315 Feed/Field College of Agriculture Use Only
032B Communication Restricted Funds Budget Use Only
0321 Telecommunication Services Other than:

- 0715 Unclassified Leases
0322 Postage Postage, mailings, and light/small package shipping.

SEE ALSO:
- 0410 Freight Charges Outbound
0323 Cellular Services
0324 Meeting Expenses related to Professional Development General Funds use only
- 0309 Miscellaneous Supplies
- Definition of Professional Development

SEE ALSO:
- Clarification of the use of Travel Object Codes
- 0329 Meeting Expenses
0325 Group Meals related to Professional Development General Funds use only

- 0332 Group Meals
- Clarification of the use of Travel Object Codes
- Definition of Professional Development
0326 Travel InState related to Professional Development General Funds use only

- 0336 Travel In State
- Clarification of the use of Travel Object Codes
- Definition of Professional Development
0327 Travel CONUS related to Professional Development General Funds use only

- 0337 Travel CONUS
- Clarification of the use of Travel Object Codes
- Definition of Professional Development
0328 Travel OCONUS related to Professional Development General Funds use only

- 0338 Travel OCONUS
- Clarification of the use of Travel Object Codes
- Definition of Professional Development
0329 Meeting Expenses When two or more people (one of which is a University employee or representative of the University) have a meeting to conduct University business. Expenses apply to the rental of facilities and related supplies, services and equipment, and for food and beverage items such as donuts, coffee, and other snack items that are not in place of a meal.


SEE ALSO:
- 0324 Meeting Expenses related to Professional Development
- 0332 Group Meals
033B Meals and Travel-Restricted Funds Restricted Funds Budget Use Only
0331 Registrations
SEE ALSO:
- 0403 Tuition and Fees
- 0363 Miscellaneous Fees Expense
0332 Group Meals When two or more people (one of which is a University employee or representative of the University) have a meal which replaces breakfast, lunch or dinner during the conduct of University business.

- Group Meal Support Form
- Policy FN10

SEE ALSO:
- 0325 Group Meals related to Professional Development
- 0326 Travel InState related to Professional Development
- 0327 Travel CONUS related to Professional Development
- 0328 Travel OCONUS related to Professional Development
- 0329 Meeting Expenses
- 0336 Travel In State
- 0337 Travel CONUS
- 0338 Travel OCONUS
- 0339 Travel Inter-campus
- 0349 Travel Inter-campus Related to Professional Development
0335 Conference Meals "Wholesale" purchases of meals to be provided to attendees as part of a conference.

0336 Travel In State Includes related expenses for travel wholly within Pennsylvania.


SEE ALSO:
- 0326 Travel InState related to Professional Development
- Clarification of the use of Travel Object Codes
0337 Travel CONUS Includes related expenses for travel that includes locations OUTSIDE of Pennsylvania but WITHIN the contiguous "48" States.

NOTE: If travel to Canada is sponsored by an agency that considers Canada as "Domestic" travel (e.g., N.S.F., D.O.E., U.S.D.A., etc), and you do not need extraordinary approval for Canadian travel from that agency, you should code the travel 0337. Otherwise, Canadian travel would be coded 0338 OCONUS travel.)
CONUS Travel Related to Professional Development is code 0327

- Clarification of the use of Travel Object Codes

SEE ALSO:
- 0327 Travel CONUS related to Professional Development
- 0338 Travel OCONUS
0338 Travel OCONUS Includes related expenses for travel that includes locations OUTSIDE of the contiguous "48" United States.

- Clarification of the use of Travel Object Codes

SEE ALSO:
- 0328 Travel OCONUS related to Professional Development
0339 Travel Inter-campus Includes related expenses for travel between any University locations, including research centers, recruitment centers, etc.

- Clarification of the use of Travel Object Codes

SEE ALSO:
- 0349 Travel Inter-campus Related to Professional Development
034B Publications and Video Tape Restricted Funds Budget Use Only
0343 Page Charges and Reprints
0345 Books, Periodicals, Videos, CD ROMs, DVDs Includes pamphlets, prerecorded literary, reference, and artistic works.


SEE ALSO:
- 0452 Non-capital Software or license agreements (Dollar value is unlimited )
- 0720 Books
0346 Books, Periodicals, Videos, CD ROMs, DVDs related to Professional Development General Funds use only

Prerecorded literary,reference, and artistic works

- Definition of Professional Development

SEE ALSO:
- 0452 Non-capital Software or license agreements (Dollar value is unlimited )
- 0720 Books
0349 Travel Inter-campus Related to Professional Development General Funds Use Only

- Definition of Professional Development

SEE ALSO:
- 0339 Travel Inter-campus
0352 Electricity Utility

0353 Gas - Not Automobile Utility, not Automobile

0354 Water Utility

0355 Steam Utility
0356 Fuel - Coal and Oil Coal and Oil
0357 Sewage Utility
0360 Rent Buildings and Land - DO NOT USE FOR NEW LEASES BEGINNING 7/1/17 FOR NEW LEASES INITIATED BEGINNING 7/1/17

SEE ALSO:
- 0375 Short-Term Leases - Buildings and Land
- 0377 Low-Value Leases
- 0378 Operating Leases - Buildings and Land
- 0715 Unclassified Leases
0361 Rent Equipment - DO NOT USE FOR NEW LEASES BEGINNING 7/1/17 FOR NEW LEASES INITIATED BEGINNING 7/1/17

SEE ALSO:
- 0377 Low-Value Leases
- 0376 Short-Term Leases - Equipment
- 0715 Unclassified Leases
0362 Building Amortization Property Inventory Use Only
0363 Miscellaneous Fees Expense Accreditation, certifications, entry, landing, license, parking (includes permits), submission, sponsorship, service fees, etc. NOT to include the following:

- 0392 Consulting Fees
- 0418 Litigation Fees-On Student Loans
- 0423 Collection Fees Paid
- 0430 Impact Fee
- 0452 Non-capital Software or license agreements (Dollar value is unlimited )
- 0810 Architects and Engineers Fees
- 0905 ARL Fee
- 0331 Registrations
0365 Unreconciled University Purchasing Card Charges INPUT RESTRICTED TO CENTRAL

Purchasing Card items not reconciled within 30 days will default to this Object Code. HOWEVER, the reconcilers must clear out those items in 0365 as they do for all other Purchasing Card charges, to place the charge into the proper Object Code. ALL CHARGES in code 0365 MUST be cleared out each year end for closing.

0366 Unclassified Direct Billed Expenses A new object code to accommodate the new eBUY system. Must be cleared and with a zero balance at the end of the FY.
0367 Short-Term Leases - IT Equipment Use for all leases of IT equipment that meet the following criteria: - Fair market value of leased item is greater than $5,000. - Lease term is 12 months or less.

SEE ALSO:
- 0368 Low-Value Leases - IT Equipment
- 0715 Unclassified Leases
0368 Low-Value Leases - IT Equipment Use for all leases of IT equipment in which the fair market value of the leased item is $5,000 or less.

SEE ALSO:
- 0367 Short-Term Leases - IT Equipment
- 0715 Unclassified Leases
0369 Operating Leases - IT Equipment To be used only after lease analysis by Property Inventory.

SEE ALSO:
- 0367 Short-Term Leases - IT Equipment
- 0368 Low-Value Leases - IT Equipment
- 0715 Unclassified Leases
037B Maintenance and Repair Restricted Funds Budget Use Only
0370 Maintenance Outside Vendors Maintenance, Repair, and Renovations performed and charged to the University by Outside Vendors, excluding Maintenance Contracts (includes buildings, equipment, and furniture)

SEE ALSO:
- 0371 Maintenance Contracts with Outside Vendors
- 0488 IT Hardware and Software Maintenance
- 0830 General Contractors
0371 Maintenance Contracts with Outside Vendors Maintenance Contracts with Outside Vendors (includes buildings, equipment, and furniture)

SEE ALSO:
- 0370 Maintenance Outside Vendors
- 0488 IT Hardware and Software Maintenance
0372 Maintenance NOT DIRECT BILLED BY OPP

Maintenance, Repair, and Renovations from PSU sources where the charges are NOT Direct Billed by OPP to the departmental budget (includes buildings, equipment, furniture, demolition performed by PSU, or if OPP charges materials directly to a customer's budget [thus bypassing OPP's billing process]).

SEE ALSO:
- 0374 Maintenance DIRECT BILLED by OPP
- 0488 IT Hardware and Software Maintenance
- 0830 General Contractors

0374 Maintenance DIRECT BILLED by OPP Maintenance, Repair, and Renovations where the charges are DIRECT BILLED by OPP to the departmental budget (includes buildings, equipment, and furniture)

SEE ALSO:
- 0372 Maintenance NOT DIRECT BILLED BY OPP
- 0488 IT Hardware and Software Maintenance
0375 Short-Term Leases - Buildings and Land Use for all leases of buildings and land that meet the following criteria: - Total of future lease payments is greater than $5,000. -Lease term is 12 months or less.

SEE ALSO:
- 0377 Low-Value Leases
- 0378 Operating Leases - Buildings and Land
- 0715 Unclassified Leases
0376 Short-Term Leases - Equipment Use for all leases of equipment (other than IT equipment) that meet the following criteria: - Fair market value of leased item is greater than $5,000. - Lease term is 12 months or less.

SEE ALSO:
- 0377 Low-Value Leases
- 0715 Unclassified Leases
0377 Low-Value Leases Use for all leases of buildings, land and equipment (other than IT equipment) in which the fair market value of the leased item is $5,000 or less.

SEE ALSO:
- 0375 Short-Term Leases - Buildings and Land
- 0376 Short-Term Leases - Equipment
- 0378 Operating Leases - Buildings and Land
- 0715 Unclassified Leases
0378 Operating Leases - Buildings and Land Use for all leases of building and land that meet the following criteria: - Total of future lease payments is greater than $5,000. - Lease term is greater than 12 months. - Total of future lease payments is under $1,000,000. - Lease is NOT an ARL lease. Note - if total of future lease payments is $1,000,000 or greater, or if ARL lease, lease must be analyzed by Property Inventory.

SEE ALSO:
- 0375 Short-Term Leases - Buildings and Land
- 0377 Low-Value Leases
- 0715 Unclassified Leases
0379 Operating Leases - Equipment To be used only after lease analysis by Property Inventory.

SEE ALSO:
- 0376 Short-Term Leases - Equipment
- 0377 Low-Value Leases
- 0715 Unclassified Leases
038B Interest and Benefits Restricted Funds Budget use only
0380 Workmen's Compensation CENTRAL Use Only
0381 Insurance CENTRAL Use Only
0382 Interest CENTRAL Use Only
0383 Dental Care CENTRAL Use Only
0384 Vision Care CENTRAL Use Only
0385 Death Benefits CENTRAL Use Only
0386 Life Insurance CENTRAL Use Only
0387 Prescription Drugs CENTRAL Use Only
0388 Vacation Deceased CENTRAL Use Only
0389 Hershey Interns Hershey Use Only
0391 Honorarium A token payment to an individual of special achievement or renown not currently employed by Penn State, in return for that individual's willingness to visit the University and participate in a University event of short duration (such as speaker, reviewer, seminar participant, etc.), with the understanding that the payment does not constitute compensation commensurate with the actual services provided. Such payments are given for services for which fees are not legally or traditionally required. An honorarium payment must be for $1,000 or less, otherwise, object code 0393, Personal and Professional Services must be used.

SEE ALSO:
- 0393 Personal / Professional Services
0392 Consulting Fees Payment to an individual not employed by Penn State, or to an organizational entity, who/which is exceptionally qualified, by education or experience in a particular field, to render an opinion or give advice that is unavailable from an employee of Penn State. Read Policy BS17 and Procedure PC2008 before procuring a consultant.

For consulting related to the purchase of software costing $100,000 or more, use 0716 Software $100,000 and over.

SEE ALSO:
- 0716 Computer Software - $100,000 or more - “PSU Fully Titled”
- PC2008
- Policy BS17
0393 Personal / Professional Services An activity to be performed by an individual or service provider where the activity usually requires specialized training or skills, licensing, or certification by an individual representing the service provider. The following are some examples of services which have been classified by the University as a personal and professional service: Performing artists, speakers or presenters, public accountants, psychologists, planners, researchers, instructors, child care providers, physicians and other health care providers, sports officials, and veterinary care.

- NOT 0392 Consulting.
- NOT 0411 Miscellaneous Purchased Services,
- NOT any of the 08XX codes:

SEE ALSO:
- 0392 Consulting Fees
- 0411 Purchased Services and Awards to employees
- 0805 Prefab Buildings
- 080B Capital Improvements
- 0810 Architects and Engineers Fees
- 0811 Capital Improvements
- 0820 Architects and Engineers Expense
- 0830 General Contractors
- 0840 Electrical Contractors
- 0850 Heating Contractors
- 0860 Plumbing Contractors
- 0870 Surveying
- 0880 Testing/Drilling
- 0890 Bond
0394 Awards for Students and Non Employees Awards For Students and Non-Employees (Payment in recognition of performance or accomplishment.) To students, there must be adequate competition for the award. (Awards may NOT be from General Funds.)


SEE ALSO:
- 0411 Purchased Services and Awards to employees
- 0420 Scholarships/Fellowships/Awards
0395 Fellowships NonWithholding
0398 Royalties paid Paid to an individual or corporation (reportable on IRS 1099)

SEE ALSO:
- 0492 Intellectual Property
0401 Unemployment Compensation CENTRAL Use Only
0403 Tuition and Fees For credit courses. Registrations for seminars, conferences, and training either conducted on-site at a Penn State facility or at another location where travel is required.
0404 TIAA/SERS Retirement CENTRAL Use Only
0405 Landscape - General
0406 Landscape - Athletic
0407 IT Services, Internal to the University All IT services charged by one PSU department to another.
    Examples include, but are not limited to:
  1. TSM
  2. VM Hosting
  3. Co-location/Data Center
  4. TNS LAN Maintenance
  5. Billable IT services provided by non-ITS units to other units or as cost recovery within a unit
Use code 0487 for IT services provided external to the University (i.e. outside vendors).

Use code 0488 for maintenance of IT Equipment or Software purchased as a separate line item from the equipment/software.

SEE ALSO:
- 0487 IT Services Provided by External Vendor
- 0488 IT Hardware and Software Maintenance
0408 Subcontracts less than or equal to $25,000 Amounts up to an including $25,000 - For subcontracts amounts over $25,000 use 0416 Subcontracts

SEE ALSO:
- 0416 Subcontracts greater than $25,000
0409 Stipend and Dependency Allowance
0410 Freight Charges Outbound Used only for outbound heavy/large package freight and for situations where no other object classification is identifiable. Incoming freight charges are to be charged to the same department number, fund number, and object code indicated on the Purchase Order for the merchandise itself.

SEE ALSO:
- 0322 Postage
0411 Purchased Services and Awards to employees Routine activities NOT covered by a SPECIFIC object code. The following are examples of, but not a complete listing of, SPECIFIC Purchased Services to use if applicable.

- 0321 Telecommunication Services
- 0322 Postage
- 0352 Electricity
- 0353 Gas - Not Automobile
- 0354 Water
- 0355 Steam
- 0356 Fuel - Coal and Oil
- 0357 Sewage
- 0370 Maintenance Outside Vendors
- 0371 Maintenance Contracts with Outside Vendors
- 0372 Maintenance NOT DIRECT BILLED BY OPP
- 0374 Maintenance DIRECT BILLED by OPP
- 0392 Consulting Fees
- 0393 Personal / Professional Services
- 0405 Landscape - General
- 0406 Landscape - Athletic
- 0407 IT Services, Internal to the University
- 0412 Photographic Services
- 0414 Printing and Copying
- 0415 Refuse Pickup
- 0440 Composition
- 0441 Negatives and Offset Printing Plate Making
- 0443 Printing and Copying
- 0447 Non-Employment Advertising
- 0453 Moving Expense
- 0456 Relocation Expense
- 0458 Promotional Printing and Copying
- 0471 Patient Care
- 0805 Prefab Buildings
- 080B Capital Improvements
- 0810 Architects and Engineers Fees
- 0811 Capital Improvements
- 0820 Architects and Engineers Expense
- 0830 General Contractors
- 0840 Electrical Contractors
- 0850 Heating Contractors
- 0860 Plumbing Contractors
- 0870 Surveying
- 0880 Testing/Drilling
- 0890 Bond
0412 Photographic Services Includes film developing
0414 Printing and Copying Non-promotional Intra PSU Material Copying.

SEE ALSO:
- 0443 Printing and Copying
- 0458 Promotional Printing and Copying
0415 Refuse Pickup Utility
0416 Subcontracts greater than $25,000 Amounts over $25,000

SEE ALSO:
- 0408 Subcontracts less than or equal to $25,000
0418 Litigation Fees-On Student Loans Bursar/Student Financial Services Use Only
0420 Scholarships/Fellowships/Awards These items are processed through Student Financial Services and are posted directly to Students Accounts

SEE ALSO:
- 0394 Awards for Students and Non Employees
- 0395 Fellowships NonWithholding
0421 Loans Disbursed Bursar/Student Financial Services Use Only
0422 Loans Canceled Bursar/Student Financial Services Use Only
0423 Collection Fees Paid Bursar/Student Financial Services Use Only
0424 Transfers to Endowment Funds Bursar/Student Financial Services Use Only
0425 Transfers to Loan Funds Bursar/Student Financial Services Use Only
0426 Transfers to Scholarship Funds Bursar/Student Financial Services Use Only
0427 Transfers to Other Funds Bursar/Student Financial Services Use Only
0429 Transfers To Endowment Funds (Unspent Income) Object code to record unspent income that has been returned to principal (to distinguish from income returned because an endowment is not yet active)
0430 Impact Fee CENTRAL Use Only
0431 Salary Fringe
0432 Wage Fringe
0433 Grad Fringe
0435 Student Fringe
0436 Technical Service Fringe Fringe Benefit Charges for Technical Service
0437 Post Doctoral Scholars Fringe
0438 Wage Fringe - ACA Eligible
0439 Student Fringe - ACA Eligible
0440 Composition Typesetting/layout work
0441 Negatives and Offset Printing Plate Making
0443 Printing and Copying Non-promotional material destined external to PSU.

SEE ALSO:
- 0414 Printing and Copying
- 0458 Promotional Printing and Copying
0446 Warehouse Storage Costs
0447 Non-Employment Advertising All advertising, other than employment advertising
Non-want ads, see policies AD08 and AD61


SEE ALSO:
- AD08
- AD61
0448 Employment Advertising Advertising for employment

SEE ALSO:
- HR33
- HR74
- ACG09
0449 Athletic Grant in Aid
0452 Non-capital Software or license agreements (Dollar value is unlimited ) This object code should be used for purchases of software or license agreements that are not an enterprise system used by the entire University. (Example: A software package is purchased by a department for only one specific program. Non-capital since the package is not used University wide.)

SEE ALSO:
- 0488 IT Hardware and Software Maintenance
- 0716 Computer Software - $100,000 or more - “PSU Fully Titled”
0453 Moving Expense For selected new employees

SEE ALSO:
- 0456 Relocation Expense
- CR2049
- HR104
0454 Memberships Professional;

- HR12
0455 NOT TO BE USED. Use Object Code 0459
0456 Relocation Expense Current employees

- CR2049
- HR104

SEE ALSO:
- 0453 Moving Expense
0457 Equipment - ARL ARL Use Only
0458 Promotional Printing and Copying Promotional, requires U.Ed #

SEE ALSO:
- 0414 Printing and Copying
- 0443 Printing and Copying
0459 Non-Computer Equipment Purchases under $5,000 Under $5,000 per item including freight, (this code is considered non-capital - includes furniture)

Use 0715 if any of the following criteria are met:

- Ownership is transferred to PSU at end of lease term.
- Lease contains a Buyout Option.
- If over the entire lease term, we are paying 90% or greater of the total purchase price.
- If the lease term is 75% or more of the useful life of the asset (e.g. computer Useful Life is 5 years; copier Useful Life is 5 years).

SEE ALSO:
- 0361 Rent Equipment - DO NOT USE FOR NEW LEASES BEGINNING 7/1/17
- 0480 Deprecated 1-1-2014 -Computers $4,999 and less
- 0710 Non-Computer Equipment Purchases $5,000 and over
- 0711 Equipment Purchases not PSU Title
- 0715 Unclassified Leases
- 0751 Deprecated 1-1-2014 - Computer Equipment Purchases $5,000 and over
- ADD-ON note at the end of this section
0460 HMC Staff Charge-back College of Medicine (HY) Use Only
0461 Administrative Charge Outreach use only
0462 Pass-through Account For amounts collected from units or participants and passed on to another unit OUTSIDE PSU, or from outside units to students as part of a grant.
0463 Charge-Out Rate Cost Recovery Recovery for AD15 Approved Fees and Charges Only

SEE ALSO:
- AD15
0471 Patient Care
0472 Clinical Trial Pass Through Fees HY Use Only
0473 Pharmacy Fee Expense HY Use Only
0474 IRB Fee Expense HY Use Only
0475 Legal Payments Escheats payments, etc.
0479 Athletic Guarantees
0480 Deprecated 1-1-2014

Computers $4,999 and less
    SEE:
  • 0481 IT End User Devices less than $5000
  • 0482 IT Networking Devices less than $5000
  • 0483 IT Peripheral Devices less than $5000
  • 0484 IT Servers less than $5000
  • 0485 IT Storage Devices less than $5000
  • 0486 IT Video Devices less than $5000
Deprecated 1-1-2014 Includes electronic peripherals such as printers, modems, etc.

Use 0715 if any of the following criteria are met:

- Ownership is transferred to PSU at end of lease term.
- Lease contains a Buyout Option.
- If over the entire lease term, we are paying 90% or greater of the total purchase price.
- If the lease term is 75% or more of the useful life of the asset (e.g. computer Useful Life is 5 years; copier Useful Life is 5 years).

SEE ALSO:
- 0361 Rent Equipment - DO NOT USE FOR NEW LEASES BEGINNING 7/1/17
- 0459 Non-Computer Equipment Purchases under $5,000
- 0710 Non-Computer Equipment Purchases $5,000 and over
- 0711 Equipment Purchases not PSU Title
- 0715 Unclassified Leases
- 0751 Deprecated 1-1-2014 Computer Equipment Purchases $5,000 and over
- ADD-ON note at the end of this section
0481 IT End User Devices Less Than $5000 Includes any IT device used for the purpose of individual computing.
    Examples include, but are not limited to:
  1. Workstations
  2. Computer lab machines
  3. Desktop PCs
  4. Laptops
  5. Tablet computers
  6. Smart phones (when computing capability surpasses voice capability)
  7. e-Readers
Includes cost of maintenance/extended warranty plans if included in cost of device.
0482 IT Networking Devices Less Than $5000 Includes IT equipment used to provide secure networking from the wall jack or wireless access point (WAP) back to the edge
    Examples include, but are not limited to:
  1. Routers
  2. Switches
  3. Hubs
  4. Firewalls
  5. Intrusion Prevention/Detection Appliances
  6. Patch Panels
Includes cost of maintenance/extended warranty plans if included in cost of equipment.
0483 IT Peripheral Devices Less Than $5000 Includes any IT device that is connected to a host computer, but not part of it. It expands the host's capabilities but does not form part of the core computer architecture. Peripherals are often, but not always, partially or completely dependent on the host. When peripherals are included in the cost of an end-user device, do not separate; use 0481.
    Examples include, but are not limited to:
  1. Printers, Scanners, Copiers and Multi-function devices
  2. Keyboards/Mice, when purchased separately from the end user device
  3. Monitors, when purchased separately from the end user device
  4. Digital signage displays
  5. Web Cameras
  6. Microphones
  7. Any intermediary device used to connect other devices, such as switches and hubs
  8. External Data Storage Devices (see code 0485 for dedicated storage appliances such as SANs and NAS)
  9. Technology-enabled podiums (excluding the PC, if so equipped
  10. AV equipment, e.g.:
    • Video displays and televisions when not purchased as part of an end user device or video conferencing system
    • Projectors
    • Audio equipment, players, recording devices
Use 0481 for peripherals that have processors and can be used as a standalone end user device.

Use 0486 for peripherals included in the purchase cost of a dedicated video conferencing system.

Includes cost of maintenance/extended warranty plans if included in cost of equipment.

SEE ALSO:
- 0481 IT End User Devices Less Than $5000
- 0486 IT Video Devices Less Than $5000
0484 IT Servers Less Than $5000 Includes any IT hardware system dedicated to run one or more services as a host, usually for multiple users. When purchasing hardware intended to be used by an end-user, use 0481 even if server software will be installed.
    Examples include, but are not limited to:
  1. Stand-alone servers
  2. Rack mount servers
  3. Blade Servers
  4. Embedded servers when the primary reason for purchase is the server and not the host equipment. These may be devices embedded into prototype apparatus or test equipment such as digital o-scopes, spectrum analyzers, etc.
For sole-purpose video servers (hardware specifically designed for this purpose), use 0486 Video Devices, $4,999 and less.

Includes cost of maintenance/extended warranty plans if included in cost of equipment.

SEE ALSO:
- 0486 IT Video Devices Less Than $5000
0485 IT Storage Devices Less Than $5000 Any IT hardware system or appliance used solely for the purpose of storing large amounts of data, most often for multiple users (SAN, NAS). Also includes parts used to increase the capability or capacity of these devices, such as additional drives, interface cards, etc.

For storage devices intended to be connected to an end user device, such as external hard drives or solid state drives, use 0483.

Includes cost of maintenance/extended warranty plans if included in cost of equipment.

SEE ALSO:
- 0483 IT Peripheral Devices Less Than $5000
0486 IT Video Devices Less Than $5000 Includes any dedicated video communication or video security system.
    Examples include, but are not limited to:
  1. Video Conference Room Equipment
  2. Security Cameras
  3. Video servers (servers which can only be used for video. For others, use 0484.
  4. Digital video recorders/cameras
For internet conferencing using web cams and end user devices, use 0483 and 0481

Includes cost of maintenance/extended warranty plans if included in cost of equipment.

SEE ALSO:
- 0481 IT End User Devices Less Than $5000
0487 IT Services Provided by External Vendor Includes IT services offered/hosted by a provider external to the University.
    Examples include, but are not limited to:
  1. Software as a Service (SaaS)
  2. Hosted event scheduling service
  3. Hosted data storage and backup services
  4. Hosted database services
0488 IT Hardware and Software Maintenance Includes maintenance agreements for IT equipment and software when purchased as a separate line item from the hardware/software. Do not include maintenance that is part of the warranty for initial purchase of the product.
0489 ICS-ACI SERVICES To manage an IT internal services; not subject to F&A.
0491 Government Use Charges ARL Use Only

SEE ALSO:
- 0492 Intellectual Property
0492 Intellectual Property Patent, copyright, software applications

SEE ALSO:
- 0398 Royalties paid
0495 Credit Card Discount Financial Reporting Use Only
0498 Hershey Overhead Hershey Use Only
050B Allocation Fund Budget Use Only
070B Equipment Restricted Funds Budget Use Only
0705 Fabrication of Capital Equipment Contact Property Inventory before use
(Finished item must have a total value of $5,000 or more)
0710 Non-Computer Equipment Purchases $5,000 and over $5,000 and over per item, including freight (includes furniture)

SEE ALSO:
- 0360 Rent Buildings and Land - DO NOT USE FOR NEW LEASES BEGINNING 7/1/17
- 0361 Rent Equipment - DO NOT USE FOR NEW LEASES BEGINNING 7/1/17
- 0455 NOT TO BE USED. Use Object Code 0459
- 0459 Non-Computer Equipment Purchases under $5,000
- 0480 Deprecated 1-1-2014 Computers $4,999 and less
- 0711 Equipment Purchases not PSU Title
- 0715 Unclassified Leases
- 0751 Deprecated 1-1-2014 Computer Equipment Purchases $5,000 and over
- ADD-ON note at the end of this section
0711 Equipment Purchases not PSU Title Contact Property Inventory before use

(At PSU but titled to another concern) Contact Property Inventory before use

SEE ALSO:
- 0361 Rent Equipment - DO NOT USE FOR NEW LEASES BEGINNING 7/1/17
- 0455 NOT TO BE USED. Use Object Code 0459
- 0459 Non-Computer Equipment Purchases under $5,000
- 0480 Deprecated 1-1-2014 Computers $4,999 and less
- 0710 Non-Computer Equipment Purchases $5,000 and over
- 0715 Unclassified Leases
- 0751 Deprecated 1-1-2014 Computer Equipment Purchases $5,000 and over
- ADD-ON note at the end of this section
0712 Capital Equipment Greater Than $5,000 - Government Title Government Property (Capital Equipment Greater Than $5,000- ARL Use Only)
0713 Finance Leases - Buildings and Land To be used only after lease analysis by Property Inventory.

SEE ALSO:
- 0375 Short-Term Leases - Buildings and Land
- 0377 Low-Value Leases
- 0378 Operating Leases - Buildings and Land
- 0715 Unclassified Leases
0714 Finance Leases - Equipment To be used only after lease analysis by Property Inventory.

SEE ALSO:
- 0376 Short-Term Leases - Equipment
- 0377 Low-Value Leases
- 0715 Unclassified Leases
0715 Unclassified Leases To be used to process purchase orders/requests for agreements for leases that do not meet the criteria for object codes 0367, 0368, 0375, 0376, 0377, or 0378. Any lease processed here will be analyzed by Property Inventory to determine proper object code. This code must be cleared and have a zero balance at the end of the FY.

SEE ALSO:
- 0375 Short-Term Leases - Buildings and Land
- 0376 Short-Term Leases - Equipment
- 0377 Low-Value Leases
- 0378 Operating Leases - Buildings and Land
- 0360 Rent Buildings and Land - DO NOT USE FOR NEW LEASES BEGINNING 7/1/17
- 0361 Rent Equipment - DO NOT USE FOR NEW LEASES BEGINNING 7/1/17
- ADD-ON note at the end of this section
0716 Computer Software - $100,000 or more - “PSU Fully Titled” Computer software that is propriety in nature and is necessary for a capital equipment purchase to be functional should be included in the capital cost of the equipment. Costs associated with the acquisition of enterprise wide systems or PSU developed systems will be capitalized at the amount paid for the software. An enterprise wide system is defined as an ”Enterprise Resource Planning” ERP system that is implemented campus or university wide and represents a major outlay for the University and will be titled to PSU unconditionally. Warranty, License and extended maintenance expenses associated with the software are to be treated as non-capital, expenses subject to F&A. For additional information, refer to Procedure CR2019, Accounting for Capital Equipment. Use code 0488 for software maintenance purchased as a separate line item.

SEE ALSO:
- 0488 IT Hardware and Software Maintenance
- 0452 Non-capital Software or license agreements (Dollar value is unlimited )
0717 Finance Leases - IT Equipment To be used only after lease analysis by Property Inventory.

SEE ALSO: -0367 Short-Term Leases - IT Equipment -0368 Low-Value Leases - IT Equipment -0715 Unclassified Leases
0720 Books Books, Bindings, Pamphlets, Bulletins, CD-ROMs and Subscriptions for large collections.

SEE ALSO:
- 0345 Books, Periodicals, Videos, CD ROMs, DVDs
- 0346 Books, Periodicals, Videos, CD ROMs, DVDs related to Professional Development
0725 Electronic Resource Materials for Large Collections
0730 Film Purchases Motion picture films & videos, for large collections

SEE ALSO:
- 0309 Miscellaneous Supplies
0740 Livestock Purchases
0751 Deprecated 1-1-2014

Computer Equipment Purchases $5000 and over
    SEE:
  • 0781 - IT End User Devices $5000 & over
  • 0782 - IT Networking Devices $5000 & over
  • 0783 - IT Peripheral Devices $5000 & over
  • 0784 - IT Servers $5000 and over
  • 0785 - IT Storage Devices $5000 & over
  • 0786 - IT Video Devices $5000 & over
Lease/Purchase Agreements

- 0361 Rent Equipment - DO NOT USE FOR NEW LEASES BEGINNING 7/1/17
- 0459 Non-Computer Equipment Purchases under $5,000
- 0480 Deprecated 1-1-2014 Computers $4,999 and less
- 0710 Non-Computer Equipment Purchases $5,000 and over
- 0711 Equipment Purchases not PSU Title
- 0715 Unclassified Leases
- ADD-ON
0781 IT End User Devices $5,000 & Over Includes any IT device used for the purpose of individual computing.
    Examples include, but are not limited to:
  1. Computer lab machines
  2. Desktop PCs
  3. Laptops
  4. Tablet computers
  5. Smart phones(when computing capability surpasses voice capability)
  6. e-Readers
Includes cost of maintenance/extended warranty plans if included in cost of device.
0782 IT Networking Devices $5,000 & Over Includes IT equipment used to provide secure networking from the wall jack or wireless access point (WAP) back to the edge
    Examples include, but are not limited to:
  1. Routers
  2. Switches
  3. Hubs
  4. Firewalls
  5. Intrusion Prevention/Detection Appliances
  6. Patch Panels
Includes cost of maintenance/extended warranty plans if included in cost of equipment.
0783 IT Peripheral Devices $5,000 & Over Includes any IT device that is connected to a host computer, but not part of it. It expands the host's capabilities but does not form part of the core computer architecture. Peripherals are often, but not always, partially or completely dependent on the host. When peripherals are included in the cost of an end-user device, do not separate; use 0781.
    Examples include, but are not limited to:
  1. Printers, Scanners, Copiers and Multi-function devices
  2. Keyboards/Mice, when purchased separately from the end user device
  3. Monitors, when purchased separately from the end user device
  4. Digital signage displays
  5. Web Cameras
  6. Microphones
  7. Any intermediary device used to connect other devices, such as switches and hubs
  8. External Data Storage Devices (see code 0785 for dedicated storage appliances such as SANs and NAS)
  9. Technology-enabled podiums (excluding the PC, if so equipped
  10. AV equipment, e.g.:
    • Video displays and televisions when not purchased as part of an end user device or video conferencing system
    • Projectors
    • Audio equipment, players, recording devices
Use 0781 for peripherals that have processors and can be used as a standalone end user device.

Use 0786 for peripherals included in the purchase cost of a dedicated video conferencing system.

Includes cost of maintenance/extended warranty plans if included in cost of equipment.

SEE ALSO:
- 0781 IT End User Devices $5,000 & Over
- 0786 IT Video Devices $5,000 & over
0784 IT Servers $5,000 & over Includes any IT hardware system dedicated to run one or more services as a host, usually for multiple users. When purchasing hardware intended to be used by an end-user, use 0481 even if server software will be installed.

    Examples include, but are not limited to:
  1. Stand-alone servers
  2. Rack mount servers
  3. Blade Servers
  4. Embedded servers when the primary reason for purchase is the server and not the host equipment. These may be devices embedded into prototype apparatus or test equipment such as digital o-scopes, spectrum analyzers, etc.
For sole-purpose video servers (hardware specifically designed for this purpose), use 0486 Video Devices, $5,000 and over.

Includes cost of maintenance/extended warranty plans if included in cost of equipment.

SEE ALSO:
- 0486 IT Video Devices Less Than $5000
0785 IT Storage Devices $5,000 & Over Any IT hardware system or appliance used solely for the purpose of storing large amounts of data, most often for multiple users (SAN, NAS). Also includes parts used to increase the capability or capacity of these devices, such as additional drives, interface cards, etc.

For storage devices intended to be connected to an end user device, such as external hard drives or solid state drives, use 0783.

Includes cost of maintenance/extended warranty plans if included in cost of equipment.

SEE ALSO:
- 0783 IT Peripheral Devices $5,000 & Over
0786 IT Video Devices $5,000 & over Includes any dedicated video communication or video security system.
    Examples include, but are not limited to:
  1. Video Conference Room Equipment
  2. Security Cameras
  3. Video servers (servers which can only be used for video. For others, use 0785
  4. Digital video recorders/cameras
For internet conferencing using web cams and end user devices, use 0783 and 0781.
Includes cost of maintenance/extended warranty plans if included in cost of equipment.

SEE ALSO:
- 0781 IT End User Devices $5,000 & Over
- 0783 IT Peripheral Devices $5,000 & Over
- 0784 IT Servers $5,000 & over
080B Capital Improvements Restricted Funds Budget Use Only
0805 Prefab Buildings
0810 Architects and Engineers Fees For Capital Improvements Only
0811 Capital Improvements
0820 Architects and Engineers Expense For Capital Improvements Only
0830 General Contractors For Capital Improvements Only
(Includes demolition performed by outside contractors)
0840 Electrical Contractors For Capital Improvements Only
0850 Heating Contractors For Capital Improvements Only
0860 Plumbing Contractors For Capital Improvements Only
0870 Surveying For Capital Improvements Only
0880 Testing/Drilling For Capital Improvements Only
0890 Bond For Capital Improvements Only
090B Overhead Restricted Funds Budget Use Only
0901 Contract Research - Non-ARL
0903 Contract Research - ARL
0904 Cost Sharing ARL Use Only
0905 ARL Fee ARL Use Only
0906 Administrative Overhead CENTRAL Use Only

ADD-ON NOTE: All expansions or additions to a capital (tagged) item must meet the same $5,000 stand-alone capitalization dollar level.

For example, within the same fiscal year, if a computer was purchased for $4000 (object code 0480) and later that year an accessory costing $1500 was purchased to be added to the computer, the accessory should be expensed to object code 0751. If within the same fiscal year, a computer was purchased for $6500 (object code 0751) and later that year an accessory costing $1500 was purchased to be added to the computer, the accessory should be expensed to object code 0751.

In both cases, the original purchase order must be identified on the purchasing document of the accessory item.

DEFINITION OF PROFESSIONAL DEVELOPMENT ACTIVITIES

Professional development activities refer to structured learning experiences designed to increase faculty and staff knowledge and skills related to the performance of current and future job responsibilities. Examples of professional development include participation in: