Business Management
(BizPharm)

Object codes are used to record the expense/revenue in the subsidiary ledger; they are often referred to as subcodes or expense codes. Below, you will find frequently used UNC object codes.

Not all codes are valid in all ledgers, so please call Accounting Services (962-0036) if you have trouble with a specific object, or if none of the listed objects fits a specific expense. For appropriate budget pool objects, please refer to ACT Policy 8, Automatic Budget Reallocation.

Codes are categorized into large “classes” listed below, beginning with Personnel Compensation. These classes are sometimes subdivided into specific fields, which are listed below in parentheses.

Object Class 1000—Personnel Compensation

All compensation paid to full-time and part-time employees (including fringe benefits) and all payments to independent contractors are recorded at the UNC–Chapel Hill level within this object class. Budget control for all state funds is at the major level, which is also the ABR pool level for state funds.

EPA Non-Teaching Salaries

SPA Employee Salaries

EPA Teaching Salaries

Temporary Employee Wages

Other Compensation

Board Member Compensation

Staff Benefits

Contracted Services

Object Class 2000—Supplies and Materials

All transactions for commodities which are consumable within one year are recorded at the UNC–Chapel Hill level within this object class. Budget control for all state funds is at the major level, which is also the ABR pool level for state funds.

Object Class 3000—Current Services

All transactions for services utilized in the achievement of institutional objectives and in the operation, repair, and maintenance of institutional facilities are recorded at the UNC–Chapel Hill level within this object class. Budget control for all state funds is at the major level, which is also the ABR pool level for state funds. Object code 3300 is used for budgeting utilities in state funds.

Travel

Communication

Utilities

Printing & Binding

Repairs and Maintenance

Miscellaneous Services

Other Current Services

Object Class 4000—Fixed Charges

Fixed charges are defined as those operating costs that meet the following criteria:

• are constant in amount during monthly, quarterly, semi-annual, or annual periods;
• are generally supported by a contract or agreement; and
• are of a continuing nature.

These charges are recorded at the UNC–Chapel Hill level within this object class. Budget control for all state funds is at the major level, which is also the ABR pool level for state funds.

Object Class 5000—Capital Outlay

All transactions for construction, real property, library books, capitalized equipment, and inbound transportation charges related to such items are recorded at the UNC–Chapel Hill level within this object code. Capitalized equipment is that which carries an acquisition cost of $5,000 or more per unit. Budget control for all state funds is at the major level, which is also the ABR pool level for state funds.

Object code 5600 is used for budgeting library books and journals. Object codes 5600 through 5618, which are italicized below, are available only for main campus libraries.

Object Class 6000—Other Capital Outlay

All transactions in the form of contracts, grants, subsidies, state aid, or allocations to authorized recipients are recorded at the UNC–Chapel Hill level within this object class. Budget control for all state funds is at the UNC–Chapel Hill level. Object codes that are italicized below are for state funds use only. Object codes with asterisks may also be used for budgeting purposes.

Other Object Classes