Expenditure Objects and Subobjects
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1 ENTER CODING 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 has processed an expenditure, it is displayed on the Budget Statement and the online Account Balances/Detail Application by object and subobject. See BPPM and OBJECT 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 affected by means of temporary employment. 02 Personal Services A personal services contract is an agreement with an independent Contract contractor for the rendering of personal services to the University (BPPM 70.50). 03 Goods and Services Goods and services include the following: 04 Travel Travel costs are: Purchases of services rendered to the University under express or implied contract (except object 02), typically consisting of both labor and materials. Purchases of commodities ordinarily consumed or expended within one year. Equipment items with a unit cost of less than $5000, regardless of funding source other than those required as object 16. See 16 Equipment Noncapitalized. For assistance with goods and services object coding see also Table 1 and Table 2. The cost of contractual services in connection with carrying persons from place to place. Furnishing of accommodations incident to actual travel. Other expenses necessitated by travel.
2 BUSINESS POLICIES AND PROCEDURES MANUAL 04 Travel (cont.) 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: Mainframe computer usage. Data storage. Teleprocessing line charges. Data preparation. Bursting and decollating reports. 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 equipment consists of movable items that have all of Capitalized the following characteristics: A life expectancy of one year or more. A first cost or initial value of $5000 or more, regardless of funding source. An identity which does not change with use. For assistance with goods and services object coding see also Table 1 and Table 2. Included In addition to the above characteristics, the definition of capitalized equipment includes the following: Fabricated materials for equipment if the items meet the criteria indicated above. Accessories or attachments are equipment if the original item was considered equipment and if the attachments or accessories are not replacements for worn out or damaged parts and can only be used with that piece of equipment. Excluded The definition of capitalized equipment excludes the following: Replacement parts Glass or rubber products Rented equipment (unless purchased under lease purchase contract) Animals (except breeding stock)
3 Employee Benefits Employee benefits are contributions to and expenses of the following: Retirement plans Pensions Health insurance plans Medical aid Other insurance Other allowances and benefits in addition to or in lieu of regular salary payments. 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 Telephone equipment rental expenses are payments for the Rental installation and rental of telephone systems, switchboards, and accessories. 13 Facilities and Facilities and administrative costs are amounts charged to accounts Administrative Costs (normally in programs inclusive) representing general University overhead applicable to the conduct of activity recorded in the account. 15 Merchandise for Merchandise for resale costs are amounts expended for the Resale 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 equipment consists of assets that do not meet the Noncapitalized University's capitalization policy but are subject to special property control as follows: Laptop computers, weapons, or licensed vehicles, regardless of funding source. A life expectancy of one year or more. A first cost or initial value of less than $5000. An identity that does not change with use.
4 BUSINESS POLICIES AND PROCEDURES MANUAL 16 Equipment For assistance with goods and services object coding see also Noncapitalized (cont.) Table 1 and Table Prior Year Carry This object code is used as an offset when allocating prior year Forward balance-forward accounts (object 19) to operating budgets in the current year budget. 19 Prior Year Balance This object code is used to bring forward the net balance from a Forward prior fiscal year. Table 1 STATE FUNDS AND OTHER FUNDS NOT SUPPORTED BY GRANTS AND CONTRACTS 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 $ Equipment (except for laptop computers, weapons, licensed less than $5000 vehicles) 06 Equipment, regardless of funding source more than $ Software licensed for more than one year more than $ Laptop computers, weapons, licensed vehicles less than $5000 Table 2 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 $ Equipment less than $ Software licensed for more than one year more than $ Equipment, regardless of funding source more than $ Laptop computers, weapons, licensed vehicles less than $ Software licensed for more than one year less than $ Equipment less than $5000
5 Other Objects Other objects not commonly used by departments are not listed. Contact the 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 for procedures to obtain approval to view the Account Detail/Balances application. SUBOBJECTS 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: purchasing.wsu.edu/object-subobject-coding/ Or the online Account Balances/Detail application (BPPM 85.33).
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