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Expenditure Objects and Subobjects
Departments are responsible for including object and subobject with the account coding on expenditure documents, e.g., IRI, Departmental Requisition, Departmental Purchase Order, State of Washington Invoice Voucher.
After the Controller’s Office has processed an expenditure, it is displayed on the Budget Statement and the online Account Balances/Detail Application by object and subobject (see BPPM 30.07 and 30.06).
The object identifies a basic expenditure type. Objects are identified as follows:
|00||Salaries||Salaries are amounts paid to individuals rendering services as employees under regular full- or part-time appointments.|
|01||Wages||Wages are amounts paid to individuals who render services as employees and who do not hold regular full- or part-time appointments. Basis of pay is usually hourly or piecework effected by means of temporary employment.|
|02||Personal Services Contract||A personal services contract is an agreement with an independent contractor for the rendering of personal services to the University. See BPPM 70.50.|
|03||Goods and Services||Goods and services include the following:
For assistance with goods and services object coding see also State Funds and Other Funds Not Supported by Grants and Contracts below.
|04||Travel||Travel costs are:
The definition of travel costs excludes operating and maintenance costs of Motor Pool.
|05||Computer Services||Computer services are charges by Information Services (IS) for:
Some computing services are merely pass-through charges for ITS and are charged to object 03. These include education and training, systems analysis, programming. and scanning.
|06||Equipment--Capitalized||Capitalized equipment consists of movable items which have all of the following characteristics:
For assistance with goods and services object coding see also the tables below.
|Included||In addition to the above characteristics, the definition of capitalized equipment includes the following:
|Excluded||The definition of capitalized equipment excludes the following:
|07||Employee Benefits||Employee benefits are contributions to and expenses of:
The employee benefits object code excludes costs paid by employee.
|08||Grants and Subsidies||Grants and subsidies are amounts expended for subsidies to individuals, e.g., scholarships and fellowships, prizes and awards, room and board, loans, and stipends.|
|11||Telephone Equipment Rental||Telephone equipment rental expenses are payments for the installation and rental of telephone systems, switchboards, and accessories.|
|13||Facilities and Administrative Costs||Facilities and administrative costs are amounts charged to accounts (normally in programs 11-14 inclusive) representing general University overhead applicable to the conduct of activity recorded in the account.|
|15||Merchandise for Resale||Merchandise for resale costs are amounts expended for the acquisition of merchandise purchased for resale, including purchase costs, freight-in costs, and inventory adjustments less returns and discounts. The merchandise for resale object code is to be used only for proprietary funds (4XX, 5XX series). For all other funds, departments must use the object-subobject code 03-BM (supplies for resale).
|16||Equipment--Noncapitalized||Noncapitalized equipment consists of assets that do not meet the University's capitalization policy but are subject to special property control:
|18||Prior Year Carry Forward||This object code is used as an offset when allocating prior year balance-forward accounts (object 19) to operating budgets in the current year budget.|
|19||Prior Year Balance Forward||This object code is used to bring forward the net balance from a prior fiscal year.|
|GRANT AND/OR CONTRACT FUNDS
Object Codes for Goods, Services, and Equipment
|Select Object #||Item Description||Cost
|03||Consumables, parts for inventoried equipment, services||any amount
|03||Software licensed for one year or less||any amount
|03||Software licensed for more than one year||less than $5000
|03||Equipment ||less than $5000
|06||Software licensed for more than one year||more than $5000
|06||Equipment, regardless of funding source||more than $5000
|16||Laptop computers, weapons, licensed vehicles||less than $5000
|16|| Software licensed for more than one year||less than $5000
|16|| Equipment || less than $5000
Other objects not commonly used by departments are not listed. Contact the Controller’s Office for a complete listing or refer to the Account Detail/Balances application under “Code Titles.”
Account Detail/Balances is an Administrative Information Systems (AIS) application. See BPPM 85.33 for procedures to obtain approval to view the Account Detail/Balances application.
The subobject identifies the nature of a specific object expenditure. For a complete list of valid subobjects, refer to the Purchasing Services Object-Subobject website at:
Or the online Account Balances/Detail application (see BPPM 85.33).