Listing of Major Objects

( Click here for detailed Object Code Listing)

1-0000 ASSETS

1-1000 CASH & INVESTMENTS
1-1100 CASH
1-1200 INVESTMENTS

1-2000 RECEIVABLES
1-2100 ACCOUNTS RECEIVABLE
1-2200 NOTES RECEIVABLE

1-3000 INVENTORIES
1-3100 INVENTORIES

1-4000 PREPAID EXPENSES AND DEFERRED CHARGES
1-4100 PREPAID EXPENSES
1-4200 DEFERRED CHARGES

1-5000 LAND BUILDINGS & EQUIPMENT
1-5100 LAND
1-5200 BUILDINGS & EQUIPMENT
1-5300 IMPROVEMENTS

1-6000 FURNITURE & EQUIPMENT
1-6100 FURNITURE
1-6200 EQUIPMENT
1-6300 OPERATING EQUIPMENT

1-7000 OTHER ASSETS
1-7100 DUE FROM OTHER FUNDS
1-7200 DEFERRED GIFTS

2-0000 LIABILITIES

2-1000 PAYABLES
2-1100 ACCOUNTS PAYABLE
2-1200 TAXES PAYABLE
2-1300 SALARIES & WAGES PAYABLE
2-1400 COMPENSATED ABSENCES
2-1500 REFUNDS
2-1600 INSURANCE PAYABLE
2-1700 MISC PAYROLL WITHHOLDINGS
2-1800 RETIREMENT RELATED LIABILITIES

2-2000 ACCRUALS
2-2100 ACCRUED EXPENSES

2-3000 SHORT TERM LIABILITIES
2-3100 SHORT TERM BONDS
2-3200 SHORT TERM NOTES
2-3400 SHORT TERM LOANS

2-4000 LONG TERM LIABILITIES
2-4100 LONG TERM BONDS
2-4200 LONG TERM NOTES
2-4300 LONG TERM LEASES
2-4400 LONG TERM LOANS

2-5000 DEFERRALS
2-5100 DEFERRED REVENUE

2-7000 OTHER LIABILITIES
2-7100 DUE TO OTHER FUNDS
2-7200 INVESTMENTS
2-7300 DEPOSITS

3-0000 FUND BALANCE

3-1000 UNALLOCATED
3-2000 DESIGNATED
3-3000 ALLOCATED

4-0000 REVENUE

4-1000 FEES
4-1100 STUDENT FEES
4-1200 REMITTED FEES

4-2000 GOVERNMENTAL APPROPRIATIONS
4-2100 STATE OF INDIANA APPROPRIATIONS
4-2200 FEDERAL
4-2300 COUNTY

4-4000 GIFTS, GRANTS & CONTRACTS
4-4100 GRANTS & CONTRACTS
4-4200 VOLUNTARY SUPPORT

4-5000 SALES, SERVICES & RENTALS
4-5100 SPECIAL ACTIVITIES OR SERV FEE RENTAL INCOME
4-5200 HOSPITAL & MEDICAL INCOME
4-5300 HOUSING & RENTAL INCOME
4-5400 FOOD, FOUNTAIN & OTHER MERCHANDISE SALE
4-5500 INTRA-UNIVERSITY FOOD SALES
4-5600 VENDING MACHINE INCOME
4-5700 AGRICULTURAL INCOME
4-5800 RECREATION & SPORTS ACTIVITY INCOME
4-5900 OTHER SALES & SERVICES

4-6000 INDIRECT COST AND ADMINISTRATIVE CHARGES
4-6100 INDIRECT COST RECOVERY
4-6200 ADMINISTRATIVE CHARGES

4-7000 FINANCIAL INCOME
4-7100 INTEREST INCOME
4-7200 CAPITAL GAINS
4-7300 ENDOWMENT & TRUST INCOME
4-7400 OTHER FINANCIAL INCOME

4-8000 OTHER INCOME
4-8900 OTHER INCOME (FOR FINANCIAL REPORTING USE ONLY)

4-9000 TRANSFERS-IN AND CLOSING
4-9100 NON-MANDATORY TRANSFERS
4-9200 MANDATORY TRANSFERS
4-9300 OTHER TRANSFERS (SPS USE)
4-9900 CLOSING OBJECTS

5-0000 EXPENSE

5-0100 SALARY & WAGES RESERVE
5-0200 SUPPLIES & EXPENSE RESERVES
5-0300 CAPITAL & EQUIPMENT REPLACEMENT RESERVE
5-0400 OTHER BUDGETED RESERVES
5-0500 BUDGET ALLOCATIONS

5-1000 COMPENSATIONS
5-1100 S & W - ADMINISTRATIVE & PROFESSIONAL
5-1200 S & W - FACULTY
5-1300 EXTENSION AGENTS
5-1400 GRADUATE STAFF
5-1500 S & W - CLERICAL STAFF
5-1600 S & W - SERVICE STAFF
5-1700 S & W - SERVICE STAFF - PHYSICAL PLANT
5-1800 DEFAULTED SALARIES AND WAGES DISTRIBUTION

5-2000 OTHER COMPENSATION AND FRINGE BENEFITS
5-2100 OTHER COMPENSATION
5-2200 EMPLOYEE BENEFITS
5-2300 FEE REMITS RECOVERY

5-3000 COST OF SALES
5-3100 MERCHANDISE FOR RESALE

5-4000 COMMODITIES
5-4100 MAINTENANCE & OTHER SUPPLIES
5-4200 CLASSROOM, LABORATORY & SCIENTIFIC SUPPLIES
5-4400 PRINTING & OFFICE SUPPLIES
5-4600 AGRICULTURE EXPENSES
5-4800 ULITLITIES
5-4900 VOLUNTARY COST SHARING - S & E

5-5000 CONTRACTUAL SERVICE & TRAVEL
5-5100 CLEANING & SANITATION
5-5200 FREIGHT & DEMURRAGE
5-5300 TELECOMMUNICATIONS & POSTAGE
5-5400 PERSONAL PAYMENTS
5-5500 RENTALS & MAINTENANCE AGREEMENTS
5-5600 PERSONAL SERVICES & CONTRACTUAL EXPENSE
5-5700 REPAIRS AND MAINTENANCE EXPENSE
5-5900 TRAVEL

5-6000 EQUIPMENT & OTHER CAPITALIZABLE EXPENSE
5-6100 MINOR EQUIPMENT NOT CAPITALIZED
5-6200 CAPITALIZED EQUIPMENT
5-6300 OTHER CAPITALIZED EXPENSE
5-6400 CONSTRUCTION EXPENSE
5-6500 CAPITAL EXPENSE
5-6900 VOLUNTARY COST SHARING - EQUIPMENT

5-7000 ADMINISTRATIVE, FINANCIAL, LEGAL & TAXES
5-7100 ADMINISTRATIVE
5-7200 LEGAL, TAXES & INSURANCE
5-7300 DEPRECIATION
5-7400 FINANCIAL
5-7800 DEVELOPMENT/FUND RAISING/ALUMNI ACTIVITIES
5-7900 OTHER EXPENSE

5-8000 CONTRACT & GRANT ROLL UP
5-8100 TOTAL GRANT COSTS
5-8200 COMPENSATION
5-8300 INDIRECT COST
5-8400 SUPPLIES AND EXPENSE
5-8500 EQUIPMENT
5-8800 UNALLOCATED BUDGET
5-8900 COST SHARING

5-9000 TRANSFERS - OUT AND CLOSING
5-9100 NON-MANDATORY TRANSFERS
5-9200 MANDATORY TRANSFERS
5-9300 OTHER TRANSFERS (SPS USE)
5-9900 CLOSING OBJECTS

6-0000 BUDGETED INCOME

7-0000 BUDGETED EXPENSE

8-0000 ENCUMBRANCES

Encumbrances are representations of legal obligations to pay an expense. Each expense object code 5-xxxx can have a matching encumbrance object code 8-xxxx that is entered in the accounting system at the time a purchase order is entered. When there is an expense associated with the encumbrance, the encumbrance is adjusted.

9-0000 COMMITMENTS

Commitments are discretionary reservations of funds for a departmental purpose, for example if a department wants to reserve S&E funds for expenses to occur later in the same fiscal year. Unlike encumbrances, commitments are not automatically eliminated when the expense they represent is posted. Commitments must be manually adjusted.

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