An object code is a four-digit numeric value that defines the specific type of revenue source and/or expenditure within an account.

The object code's structure has been established to be consistent across all accounts. Although several object codes have been permanently established, others are available for specialized uses within departments of the University. They are:

• Budget Codes - (The third and fourth digit are indicated by a "-") These codes are to be used for budgeting purposes only. They have been established for identifying budget dollars within an account for groups of object codes which are similar in nature. For example, a budget can be set up for travel (36--), but expenditures must be coded against a specific object code (361X - 369X).

• Standard Codes - (All four digits are predefined or the "X" is replaced with a zero) These codes have been assigned specific values and descriptions in the object code listing. For purposes of summarizing data across the University, Standard Codes for revenue and expense must be used consistently for the designated purpose by all departments.

• User Optional Codes - (The fourth digit, and sometimes the third digit, is indicated by an "X") These codes are available for optional use by departments for the purpose of further subdividing types of revenues or expenditures. The proper use of these codes will provide the user with maximum flexibility of object code assignments. Care should be taken when assigning values to User Optional Codes to assure that the assignment made accomodates the specific needs of the user, and is consistent with the summary title description on the object code listing.

The listing, which may be accessed by selecting a subcategory below, identifies the specific Subsidiary Ledger object code assignments. These codes should only be used for coding transactions in the Subsidiary Ledger accounts.