An Object is a four-digit alphanumeric code that defines the type of a financial transaction including, for expenses, what was purchased. 

It is important to use the correct object code in your transactions for the university to report expenses correctly in our financial reports. The object codes that are selected should describe your purchase/expense. Below is a list of commonly used object codes with definitions and applicable restrictions that should be considered before being used.

Note: On purchasing documents the object code is derived from the commodity code. To ensure the object is correct on a purchasing document, you must select the correct commodity code.

  • 7235 - Business & Management Consultants
  • Payments for business and management consultants. See UCD PPM 380-70 policy and restrictions.

    Contact General Accounting for more detailed questions.

  • 8005 - Computers, IT Supplies & Accessories
  • Non-Inventorial equipment: Acquisition value under the $5,000 equipment threshold. For classification of Inventorial Equipment see UCD PPM 350-50.
  • 7326 - Consultants & Other Temp Contract Services
  • Payments for independent consultants and independent contractors. See UCD PPM 380-70 and UCD PPM 380-71 policy and restrictions.

    Contact General Accounting for more detailed questions.

  • 8072 - Employee Non-Cash Awards
  • Specific work-related events and expressions of sympathy may be acknowledged with a non-cash gift as defined in BFB-G-41.  

    Federal or State Funds may not be used for sympathy gifts, cash contributions, raffle prizes, door prizes, and incentive gifts to complete surveys and questionnaires. See UCD PPM 380-50 for policy and restrictions.

    Gift cards for staff employees, student employees and academics for service awards, spot awards and retirements should use object code 8072.
    Gifts to non-employees including students should use object code 7710.

  • 7215 - External Purchased Services
  • Payments for externally purchases services.

    Contact General Accounting for more detailed questions.

  • 7710 - Non Employee Cash and Non-Cash Gifts/Awards
  • Presentation of gifts to non-university individuals or organizations is permitted when the gift benefits the university, is in furtherance of a university business purpose, and is clearly necessary to the university's fulfillment of its role as a good community citizen, as described in BFB-G-42.  

    Gifts may not be charged to State Funds except for a gift awarded to a student for an academic achievement.

    Federal, local government, and private contract and grant funds may not be used to purchase gifts, unless such expenses are specifically authorized in the contract or grant and only to the extent and for the purpose(s) so authorized.

    See UCD PPM 260-45 for policy and restrictions.
  • 7900 - Honoraria
  • Payments for an award granted to an individual in recognition of special service or distinguished achievement for which custom or propriety precludes setting a fixed price. State funds may not be used for payment of honoraria per UCOP Accounting Manual D-371-35.  See UCD PPM 380-76 for policy and additional restrictions.

    Honoraria for non-employees are usually processed through a Disbursement Voucher. Honoraria for employees must be processed through payroll.

  • 7299 - Memberships
  • Payment of dues or other institutional fees. See UCD PPM 380-75 for policy and restrictions.

    No social organizations should be charged to State General Funds.

  • 8025 - Office Furniture Under $5,000
  • Furniture that does not meet the definition of inventorial equipment because the acquisition value is less than $5,000. For classification of Inventorial Equipment see UCD PPM 350-50.
  • 8070 - Office Supplies
  • Payment of non-laboratory supplies used in the office that are not considered non-inventorial equipment. For classification of non-inventorial and inventorial equipment see UCD PPM 350-50.
  • 720A - Participant Support Cost
  • Participant support costs are for direct costs for items such as stipends or subsistence allowances, travel allowances, and registration fees paid to or on behalf of participants or trainees (but not employees) in connection with conferences, or training projects. Incentive payments should be included in the grant proposal and participants should be aware of the incentive as part of their participation. 

    Gift cards or incentive payments that are given to participants without their expectation should be recorded as gifts (object 7710) and may not be allowable on grant funds and are not allowable on state general funds. 

    Departments must maintain a log of participants to ensure payments and gift cards do not exceed $600 in  a calendar year. Payments processed through Kuali should be processed on a Disbursement Voucher (DV) (payments to employees would not be considered participant support costs).  If all payments are handled through a DV payment the system will capture the amounts and the department does not require a log.

  • PCRD - Purchasing Card Billing (DO NOT USE)
  • PCRD is the default object code used when a Procurement Card transaction occurs and must be changed to reflect what was purchased with the card during AggieExpense reconciliation.
  • 7202 - Research Subjects
  • Payments in form of cash or gift cards given to research subjects to participate in a research project. Research that uses research subjects must have an active IRB number. For more information on IRB process visit the IRB Administration page.

    Gift cards given to research participants as an incentive for participating should use object code 7202 and are not allowable on state general funds.

    Departments must maintain a log of participants to ensure payments and gift cards do not exceed $600 in a calendar year. If all payments are handled through a DV payment or through the payroll system, the system will capture the amounts and the department does not require a log.

  • 7200 - Services (DO NOT USE)
  • Do not use - Contact General Accounting for more detailed questions.

    Object codes that should be considered are:

    7215 - External Purchased Services

    7235 - Business & Management Consultants

    7326 - Consultants & Other Temp Contract Services

  • 7715 - Sponsorship
  • Sponsorship/contribution in support of an event by another entity, and the university is receiving a benefit in exchange for the financial contribution. More information on sponsorship is available on the sponsorship agreement PDF.

    For more information on business and revenue contracts visit the Procurement & Contracting Services types of agreement page.

  • 7716 - Sponsorship - Internal to UC Davis
  • When a department is sponsoring a student organization or an internal department activity for less than $1,000. Sponsorships over $1,000 should use a budget or expense transfer (Budget Adjustment or Distribution of Income or Expense, respectively).

    This should only be used when the sponsored and sponsoring departments do not have the same fund source for a budget transfer or an actual expense transfer is too cumbersome.

    You should not use object code 7716 (Sponsorship-Internal to UC Davis) on State General Funds or federal funds because of the numerous restrictions on those funds.  If your activity is sponsored by these types of funds you should transfer allowable expenses instead of using a sponsorship object code.

Frequently Asked Questions

  • Why should I care about object codes?
  • Object codes are important for financial reporting and ensuring we are being good stewards of the funds that have been entrusted to us. In order for the university to report its expenditures accurately to all our stakeholders, fiscal officers must ensure that the appropriate object codes are used on all transactions.
  • I track my Procurement Card purchases with the PCRD object code, why do I need to change it?
  • In order to report expenses correctly on financial reports at the department, dean's office and university level, the object code must reflect what was actually purchased. Using PCRD only identifies that a Procurement Card was used but it does not identify what was purchased. 

    To obtain a list of all Procurement Card transactions for your unit, you can use the Credit Card Payment Lookup report (DS 391).