Expense Object Codes »

Major Categories

1000 All Expense Pool

1005-1899 Personnel Services

1900-1999 Employee Benefits

2000-2999 Reserved for TAMRF

3000-3999 Travel

4000-4899 Supplies and Materials

4900-4999 Regulatory and Compliance

5000-6999 Other Operating Expenses

7000-7999 Reserved for TAMRF

8000-8999 Capital Outlay

9000-9599 Unassigned

9600-9679 Indirect Cost Expense

9680-9699 Reserved for TAMRF

 1000 All Expense Pool
TAMUS CodeComp CodeLBB CodeFootnoteExpense Object Code Title
1000 ---- ----
All Expense Pool
 1005 - 1899 Personnel Services

 1005 - 1699 Salaries

TAMUS CodeComp CodeLBB CodeFootnoteExpense Object Code Title
1005 ---- ----
Lump Sum Salaries
1006 ---- ----
Salary Savings Budget
1100 ---- ----
Salaries Pool
1101 ---- ----
Salaries and Wages Pool
1102 ---- ----
Salaries, Wages and Benefits Pool
1105 ---- ----
Salary Encumbrance
1110 7010 1001
Salary - Admin - Professional
1200 ---- ----
Salary Pool - Instructional
1210  7008  1005 
Salary - Extension - Faculty
1211  7009  1010 
Salary - Extension - Faculty Equivalent
1215  7011  1015 
Salary - Extension - County Agents
1220  7010  1001 
Salary - Extension - Professional
1225  7015  1001 
Salary - Extension - Classified
1300 ---- ----
Salary Pool - Non-Instructional
1310  7009  1010 
Salary - Research - Faculty Equivalent
1315  7010  1001
Salary - Research - Professional
1320  7015  1001 
Salary - Research - Classified
1325  7014  1001 
Salary - Graduate Assistant Research - Professional
1410  7008  1005 
Salary - Teaching - Faculty
1411  ---- ----
Unallocated Salaries - Teaching
1412  ---- ----
Unallocated Merit Increases - Teaching
1413  ---- ----
Summer Teaching Salaries Pool
1414  ---- ----
Unallocated Salaries - Grad Assist - Teaching
1415  7014  1001 
Salary - Graduate Assistant Teaching - Faculty/Academic
1420 7009 1010
Salary - Library - Faculty
1510  7010  1001 
Salary - Support Staff - Professional
1511  ---- ----
Unallocated Salaries - Non-Teaching 
1512 ---- ----
Unallocated Merit Increases - Non-Teaching
1513  ---- ----
Unallocated Salaries - Grad Assist - Non-Teaching
1515  7015  1001 
Salary - Support Staff - Classified
1525  7014  1001 
Salary - Graduate Assistant Non-Teaching - Professional
1526  7014  1001 
Salary - Graduate Assistant Non-Teaching - Academic/Research Support
1599  7031  2000 
Americorps - Living Allowance 
1600 ---- ----
Longevity Pool
1610  7022  1002 
Longevity Pay
1640  7545  1005 
Salaries - Other Institutions 

 1700 - 1899 Wages

TAMUS CodeComp CodeLBB CodeFootnoteExpense Object Code Title
1700 ---- ----
Wages Pool
1701 ---- ----
Wages and Benefits Pool
1704 ---- ----
Unallocated Salaries - Teaching
1705 ---- ----
Wage Encumbrance
1706 ---- ----
Unallocated Merit Increases - Teaching
1707 ---- ----
Summer Teaching Salaries
1710 7008 1005
Wages - Faculty
1713 ---- ----
Unallocated Salaries - Non Teaching
1714 ---- ----
Unallocated Merit Increase - Non Teaching
1715 7010 1001
Wages - Professional
1720 7015 1001
Wages - Classified
1730 7021 1001
Wages - Overtime
1740 7014 1001
Wages - Student
1745 7014 1001
Wages - Student (Federal College Work-Study)
1746 7014 1001
Wages - Student (Federal Community Services)
1747 7014 1001
Wages - Student (Federal Off-Campus)
1750 7014 1001
Wages - Student (State College Work-Study)
1755 7014 1001
Wages - Student (Reading Tutors Program)
1756 7014 1001
Wages - Student (America Counts-Fed)
1760 7545 1005
Wages - Other Institutions 
1765 7020 1002
Hazardous Duty Pay
1770 7023 1002
Lump Sum Termination Pay - Vacation
1775 7024 1002
Termination Pay - Death Benefits 
1799 ---- ----
Salary and Wages Prior to FY 1992 (frozen 9/1/99)
1800 ---- ----
Fringe Benefits Pool
1801 ---- ----
Unallocated Salaries Pool
1802 0000 1001
Unallocated Salaries Dummy Expense
 1900 - 1999 Employee Benefits
TAMUS CodeComp CodeLBB CodeFootnoteExpense Object Code Title
1900 ---- ----
Benefits Pool
1905 ---- ----
Benefits - Conversion (frozen 9/1/99)
1906 ---- ----
Benefits Encumbrance
1910 7041 2000
Employee Insurance Payments (GIP)
1915 ---- ----
EOASI Contributions (frozen)
1920 7043 1002
FICA Contributions (OASI Matching)
1925 7071 2000
State Employee Relocation - Qualified Expenses
1926 7071 2000
State Employee Relocation - Non-Qualified Expenses
1930 7025 1002
Per Diem of Board Members
1935 7030 1002
Employee Incentive Bonus
1940 7031 2000  *** Supplemental Compensation (formerly Emoluments and Allowances)
1945 7061 2000
Worker's Compensation Assessments - Self Insurance Program
1950 7052 2000
Unemployment Compensation Insurance 
1955 7086 1002
ORP Base 6%
1956 7086 1002
ORP Supplement 1.31%
1957 7086 1002
ORP Differential 1.19%
1958 7086 1002
Supplemental ORP (limited use)
1960 7909 1002
TRS Matching Contribution
1965 7535 1002
Federal Group Life Insurance - Matching Premium
1970 7535 1002
Federal Medicare Insurance Charge
1975 7535 1002
Federal Retirement Matching Contributions
1980 ---- ----
Earned Income Credit (frozen)
1985 7535 1002
Fringes - Other Institutions 
1990 7535 1002
Staff Benefits Paid Directly by State (offset to revenue codes)
1999 ---- ----
Benefits Prior to FY 1992 (frozen 9/1/99)
2000 ---- ----
Pool for Handling Errors (to be phased out)
 3000 - 3999 Travel

 3000 - 3099 Travel - In-State

TAMUS CodeComp CodeLBB CodeFootnoteExpense Object Code Title
3000 ---- ----
Travel Pool
3001 ---- ----
Other Expense Pool
3010 7101 2000
Travel In-State - Public Trans. - Auto Rental (includes Transportation Center rentals)
3011 7101 2000
Travel In-State - Public Trans. - Other
3012 7101 2000
Travel In-State - Public Trans.-TAMU Transportation Center 
3015 ---- ----
Travel In-State - Mileage Greater than 25 cents/mile(frozen 9/1/99)
3016 7102 2000
Travel In-State - Mileage (Rate not to exceed the current state rate)
3017 7102 2000
Travel In-State - Mileage - Off Campus Courses (state rate)
3020 7104 2000
Travel In-State - Actual Expenses - Overnight Travel
3023 7105 2000
Travel In-State - Travel Agency Fees
3025 7105 2000
Travel In-State - Incidental Expenses
3026 ---- ----
Travel In-State - Hotel Tax (non Galveston) (frozen 9/1/99)
3027 ---- ----
Travel In-State - Hotel Tax (Galveston only) (frozen 9/1/99)
3030 7106 2000
Travel In-State - Meals & Lodging <=$110
3031 7537 2000  *** Travel In-State - Lodging Overage (local funds)
3033 7110 2000
Travel In-State - Board Meals & Lodging
3035 ---- ----
Travel In-State - Partial Per Diem (frozen)
3040 ---- ----
Travel In-State - Actual Expenses Meals - No Overnight (frozen)
3045 7105 2000
Travel In-State - Parking Fees
3050 7122 2000
Travel In-State - Single Engine Aircraft Mileage
3055 7124 2000
Travel In-State - Twin Engine Aircraft Mileage
3060 7126 2000
Travel In-State - Turbine Powered Aircraft Mileage
3065 7128 2000
Travel In-State - Apartment/House Rental Expense

 3100 - 3199 Travel - Out-of-State

TAMUS CodeComp CodeLBB CodeFootnoteExpense Object Code Title
3100 ---- ----
Domestic Travel Pool
3110 7111 2000
Travel Out-of-State - Public Trans. - Auto Rental
3111 7111 2000
Travel Out-of-State - Public Trans. - Other
3112 7111 2000
Travel Out-of-State - Public Trans. - TAMU Transportation Center 
3114 7111 2000
Travel Out-of-State - Public Trans. - D.C.
3115 ---- ----
Travel Out-of-State - Mileage Greater than 25 cents/mile (frozen 9/1/99)
3116 7112 2000
Travel Out-of-State - Mileage (Rate not to exceed the current state rate) 
3120 7114 2000
Travel Out-of-State - Actual Expenses - Overnight Travel 
3123 7115 2000
Travel Out-of-State - Travel Agency Fees
3125 7115 2000
Travel Out-of-State - Incidental Expenses
3130 7116 2000
Travel Out-of-State - Meals & Lodging Not to Exceed the Locality-Based Allowance
3131 7537 2000  *** Travel Out-of-State - Lodging Overage (local funds)
3133 7130 2000
Travel Out-of-State - Board Meals & Lodging
3135 ---- ----
Travel Out-of-State - Partial Per Diem (frozen)
3140 ---- ----
Travel Out-of-State - Actual Expense Meals - No Overnight (frozen)
3145 7115 2000
Travel Out-of-State - Parking Fees 
3150 7123 2000
Travel Out-of-State - Single Engine Aircraft Mileage 
3155 7125 2000
Travel Out-of-State - Twin Engine Aircraft Mileage 
3160 7127 2000
Travel Out-of-State - Turbine Powered Aircraft Mileage 
3165 7128 2000
Travel Out-of-State - Apartment/House Rental Expense 

 3200 - 3999 Travel - Other

TAMUS CodeComp CodeLBB CodeFootnoteExpense Object Code Title
3200 ---- ----
Travel Pool - Other
3210 7131 2000
Travel - Prospective State Employees
3211 7131 2000
Travel Agency Fees for Prospective Employees
3300 ---- ----
Foreign Travel Pool
3310 7121 2000
Travel - Foreign 
3311 7121 2000
Travel Agency Fees for Foreign Travel
3400 ---- ----
Student Travel Pool
3410 7537 2000
Travel – Students (local only)
3411 7537 2000
Travel Agency Fees for Students
3420 7537 2000 *** SOFC - Travel
3999 ---- ----
Travel Prior to FY 1992 (frozen 9/1/99)
 4000 - 4899 Supplies and Materials (including Fuels and Lubricants)
TAMUS CodeComp CodeLBB CodeFootnoteExpense Object Code Title
4000 ---- ----
Supplies and Materials Pool
4001 ---- ----
Supplies Pool
4010 7300 2000 % Supplies - Office General
4011 7300 2000
Supplies - Paper Goods and Janitorial
4012 7300 2000
Supplies - Education
4013 7300 2000
Supplies - Research
4014 7300 2000
Supplies - Other (Including Ammunition)
4015 7300 2000
Supplies - Food Service - Exempt
4016 7300 2000
Supplies - Storeroom
4017 7538 2000 *** SOFC - Office Supplies
4020 7300 2000 % Computer Consumables (diskettes, paper, ribbon, etc.)
4025 7303 2000 % Subscriptions, Periodicals, and Information Services
4029 ---- ----
Fuels and Lubricants Pool
4030 7304 2000
Fuels and Lubricants - Other
4031 7304 2000
Fuels - Federal Excise Tax
4032 7304 2000
Fire Training - Fuel
4035 7307 2000
Fuels and Lubricants - Aircraft
4036 7304 2000
Fuel - Gasoline
4037 7304 2000
Fuel - Diesel
4038 7304 2000
Fuel - Propane
4039 7310 2000
Gases
4040 7310 2000
Chemicals and Gases
4041 7310 2000
Fire Training - Chemicals
4042 7310 2000
Fire Training - Foams
4043 7328 2000
Fire Training Hay
4045 7312 2000
Medical Supplies
4046 7312 2000
Medical Supplies - Dental Implants
4047 7312 2000
Medical Supplies - Dental Metals
4050 7315 2000
Food Purchases (Research, Seminars, Teaching)
4051 7315 2000
Food Purchases (Research only) 
4055 7328 2000
Farm, Ranch and Nursery Supplies
4056 7328 2000
Fertilizer
4057 7300 2000 % Packing Supplies
4058 7328 2000
Pesticides 
4060 7328 2000
Supplies & Materials - Roads and Highways
4065 7330 2000
Parts - Motor Vehicles
4066 7330 2000
Parts - Machinery and Equipment
4067 7330 2000
Parts - Marine Equipment
4068 7330 2000
Parts - Tractors
4069 7330 2000
Parts - Lifting Machines
4070 7331 2000  *** Plants
4071 7328 2000
Hardwood Seed
4074 7297 2000
Emergency Response - Goods and Materials
4075 7328 2000
Shop and Industrial Supplies
4076 7328 2000
Building Supplies and Materials
4077 7328 2000 @ Landscaping Supplies 
4080 7333 2000
Fabrics and Linens 
4085 7334 2000 % Furnishings & Equipment (non-inv, staplers, tape dispensers, etc.)
4086 7334 2000
Furnishings & Equipment - Research
4090 7335 2000
Computer Parts & Supplies 
 4900 - 4999 - Regulatory and Compliance
TAMUS CodeComp CodeLBB CodeFootnoteExpense Object Code Title
4900 7334 2000
TX DPS - Laboratory Apparatus (non-inventoriable)
4901 7310 2000
TX DPS - Precursor Chemicals
4999 ---- ----
Supplies Prior to FY 1992 (frozen 9/1/99)
 5000 - 6999 Other Operating Expenses

 5000 - 5039 - Utilities

TAMUS CodeComp CodeLBB CodeFootnoteExpense Object Code Title
5000 ---- ----
Other Expense Pool
5001 ---- ----
Utilities Pool
5010 7501 2000 @ Electricity
5015 7502 2000 @ Natural and Liquefied Petroleum Gas
5020 7507 2000 @ Water
5025 7524 2000 @ Other Utilities
5030 7526 2000 @ Waste Disposal
5035 7530 2000 @ Thermal Energy 

 5100 - 5199 - Telecommunications

TAMUS CodeComp CodeLBB CodeFootnoteExpense Object Code Title
5100 ---- ----
Telecommunications Pool
5110 7503 2000
Telecommunications - Long Distance
5115 7504 2000 @ Telecommunications - Monthly Charge
5116 7504 2000
Telecommunications - Monthly Charge - Directly Charged to Project
5120 7510 2000 @ Telecommunications - Parts and Supplies
5125 7514 2000 @ Telecommunications - Maintenance and Repair
5130 7516 2000 @ Telecommunications - Other Service Charges
5135 7518 2000 @ Telecommunications - Dedicated Data Circuit
5140 7522 2000 @ Telecommunications - Equipment Rental
5145 7504 2000
Telecommunications - Centrex Operation Exp. (Transfer of funds in State Treasury to General Revenue Fund only)
5150 7961 2000
Telecommunications - TEX-AN (Transfer of funds in State Treasury to General Revenue Fund only)
5151 7503 2000
Tex-An - Payable to TAMU 
5155 7516 2000
Telecommunications - Cable
5156 7516 2000
Telecommunications - Radio 

 5200 - 5259 Fees

TAMUS CodeComp CodeLBB CodeFootnoteExpense Object Code Title
5200 ---- ----
Dues and Fees Pool
5201 ---- ----
Insurance Pool
5202 ---- ----
Training Pool
5210 ---- ---- *** Membership Dues (frozen on 09/01/01)
5211 7201 2000
Membership Dues - Business, Techinal & Professional Organizations
5212 7201 2000 *** Membership Dues - Civic/Community Organization, Country Club
5213 7201 2000
Membership Dues/Fees - Other
5215 7203 2000 % Employee Training - Registration Fees
5216 7202 2000 % Employee Computer Training - Tuition
5217 7202 2000 % Employee Training - Tuition
5220 7204 2000
Insurance Premiums
5221 7216 2000
Insurance Premiums - Approved by Board of Insurance & Attorney General
5225 7210 2000
Employee Bonds - Notary Fees
5226 7205 2000
Employee Bonds - Surety Bonds
5230 7210 2000 % Employee License/Certification and Fees - Other
5231 7210 2000  *** Service Charges
5232 7219 2000  *** Credit Card Collection Expense
5233 7210 2000
Fees - Demurrage
5234 7210 2000
Recreational Facility Fee
5235 7219 2000
Web Payment Convenience Fee
5240 7211 2000
Employee Awards (non-taxable)
5245 7210 2000
Visa Processing Fee
5250 7953 2000
Statewide Cost Allocation Plan Reimbursement to General Revenue

 5300 - 5349 Judgments and Court Costs

TAMUS CodeComp CodeLBB CodeFootnoteExpense Object Code Title
5300 ---- ----
Judgments & Court Costs Pool
5301 ---- ----
Consultant Services Pool
5305 7226 2000
***
Judgments - Extraordinary Items
5306 7226 2000
***
Judgments - Special Items
5310 7222 2000  *** Filing Fees - Documents
5315 7223 2000  *** Court Costs
5320 7224 2000  *** Witness Fees and Allowances (Criminal & Administrative Procedure)
5325 7226 2000  *** Judgments and Settlements - Claimant
5330 7226 2000  *** Judgments and Settlements - Other Legal Expenses
5335 7225 2000  *** Judgments and Settlements - Attorney Fees
5340 7229 2000  *** Judgments and Settlements - Claimant and Attorney
5345 7574 9999
***
Judgments and Settlements (SAGO local only)

 5350 - 5369 Consultant Services

TAMUS CodeComp CodeLBB CodeFootnoteExpense Object Code Title
5350 7240 1002
Consultant Services - Other
5351 7239 1002
Consultant Services - Other - Approved by Governor's Office
5355 7242 1002
Consultant Services - Computer
5356 7239 1002
Consultant Services - Computer - Approved by Governor's Office 

 5400 - 5499 Professional Services

TAMUS CodeComp CodeLBB CodeFootnoteExpense Object Code Title
5400 ---- ----
Professional Services Pool
5410 7243 1002
Educational/Training Services 
5415 7245 1002
Financial and Accounting Services
5420 7246 1002
Legal Services 
5421 7257 1002
Legal Services - Approved by Office of State Admin. Hearing
5425 7248 1002
Medical Services 
5426 7248 2000
Medical Services - Drug Testing 
5430 7249 1002
Veterinary Services 
5434
7252
1002

Lecturers Travel Exp w/ Receipts
5435 7252 1002
Lecturers - Higher Education
5436 7252 1002
Visiting Speakers
5440 7254 2000  *** Witness Fees - Other (Civil & Expert) 
5445 7255 1002  *** Investment Counseling Services
5450 7256 1002
Architectural Services 
5451 7256 1002
Engineering Services 
5453 7253 1002
Other Professional Services
5455 7253 1002 @ Professional Services - Subcontracts/contracts greater than $25,000
5460 7253 1002
Professional Services w/Receipts (not 1099 taxable-may be a different Comptroller code)
5461 ---- ----
Inter-Agency Agreement - Local (frozen 9/1/99)
5462 ---- ----
Intra-System Agreement (frozen 9/1/99)
5470 7299 2000
Inter-Agency Agreement - Local
5471 7299 2000
Intra-System Agreement 
5474 7297 2000
Emergency Response - Governmental Services
5475 7297 2000
Emergency Response - Non-Governmental Services
5476 7297 2000
Emergency Response - Meals and Lodging Non-Employee

 5500 - 5555 Maintenance and Repair Services

TAMUS CodeComp CodeLBB CodeFootnoteExpense Object Code Title
5500 ---- ----
Maintenance & Repair Pool
5510 7367 2000
Maint & Repair - Marine Equipment
5511 7368 2000
Maint & Repair - Motor Vehicles
5512 7367 2000
Maint & Repair - Machinery and Equipment
5513 7367 2000
Maint & Repair - Medical Equipment
5514 7367 2000
Maint & Repair - Tractors
5515 7367 2000
Maint & Repair - Lifting Machines
5520 7262 2000 @ Maint & Repair - Computer Software - TAMU CIS
5521 7262 2000
Maint & Repair - Computer Software - not TAMU CIS 
5525 7263 2000
Maint & Repair - Aircraft
5530 7266 2000 @ Maint & Repair - Buildings
5535 7267 2000 @ Maint & Repair - Computer Equipment - TAMU CIS
5536 7267 2000 % Maint & Repair - Computer Equipment - not TAMU CIS 
5540 7270 2000 @ Maint & Repair - Roads and Highways 
5543 7338 2000 @ Maint & Repair - Facilities and Other Improvements
5544 7270 2000 @ Maint & Repair - Other Infrastructure
5545 7271 2000 @ Maint & Repair - Land and Land Improvements
5546 7368 2000
Maint & Repair - Non-University Owned Vehicles
5550 7368 2000
Maint & Repair - Oil Changes 
5551 7368 2000
Maint & Repair - Engine Service 
5552 7368 2000
Maint & Repair - Transmission Service
5553 7368 2000
Maint & Repair - Emission System 
5554 7368 2000
Maint & Repair - Tire Replace/Repair

 5600 - 5699 Other Services

TAMUS CodeComp CodeLBB CodeFootnoteExpense Object Code Title
5600 ---- ----
Other Services Pool
5601 ---- ----
Advertising Pool
5602 ---- ----
Contracted Services Pool
5603 ---- ----
Data Processing Pool
5610 7272 2000 @ Hazardous Waste Disposal Services
5615 7273 2000
Photographic Services
5616 7273 2000
Reproduction Services
5617 7218 2000
Production of Publications
5620 7274 1002
Temporary Support Services
5621 7299 2000
Clerical Services - Individuals Only
5625 7275 1002 @ Computer Programming Services - TAMU CIS 
5626 7275 1002
Computer Programming Services - not TAMU CIS
5630 7276 2000
Communication Services
5632 7367 2000
TTI Network Support Services
5633 7210 2000
TTI Conference Support Services
5635 7277 2000 @ Cleaning Services
5640 7281 2000
Advertising Services - Sponsored Agreements
5641 7281 2000
Advertising Services - All Other
5642 7299 2000
Embalming and Cadaver Services
5643 7299 2000
DNA Sequencing
5644 7299 2000
Dosimetry Services
5645 7284 2000 @ Data Processing Employment Services - TAMU CIS (personnel services included)
5646 7284 2000
Data Processing Employment Services - not TAMU CIS (personnel services included)
5647 7411 2000 @ Data Processing Rental Services - TAMU CIS (connect time, CPU time, printing, storage, etc.)
5648 7411 2000
Data Processing Rental Services - not TAMU CIS (connect time, CPU time, printing, storage, etc.)
5650 7286 2000 % Freight/Delivery Services
5651 7299 2000
Accreditation Services
5652 7299 2000
Contracted Services - Curriculm Development
5653 7299 2000
Contracted Services - Framing
5654 7299 2000
Contracted Services -Lab Testing
5655 7291 2000 % Postal Services
5656 7286 2000
Contracted Services - Towing
5657 7299 2000
Contracted Services - Sales Commission
5658 7299 2000
Contracted Services - Athletic Scouting
5659 7252 1002

Contracted Services - Workshop Participants
5660 7295 2000
Criminal and Civil Investigation Expenses 
5661 7210 2000
Intra-System Assessment
5662 7299 2000
Contracted Services - Embroidery/Alterations/Sewing
5663 7299 2000
Contracted Services - Engraving
5664 7252 1002
Contracted Services - Entertainment
5665 7299 2000
Contracted Services - Research Collaboration
5666 7299 2000
Contracted Services - Research Foundation
5667 7299 2000
Contracted Services - Research Subjects
5668 7299 2000
Non-Related Research Services (1099 reportable)
5669 7299 2000
Other Contracted Services-Non exempt
5670 7299 2000
Other Contracted Services
5671 7299 2000 @ Extermination Services
5672 7299 2000 @ Security Services
5673 7299 2000
Proving Grounds Services 
5674 7299 2000
Electronic Media Services 
5675 7299 2000
Research Equipment/Testing Services 
5676 7299 2000
Graphic Services 
5677 7299 2000
Information Distribution Services
5678 7275 1002
Contracted Services - Internet Web Design
5679 7299 2000
Contracted Services - Mail/Sorting
5680 7421 2000
Royalty Distribution Services
5681 7299 2000
Wind Tunnel Services 
5682 7299 2000 % Postal Services - Campus Mail Services
5683 7299 2000 @ Cyclotron Services
5684 7299 2000
Chemical Instrumentation Services
5685 7299 2000
Inter Divisional Services 
5686 7299 2000
Contracted Services - Physical Plant Contracts
5687 7299 2000
Contracted Services - Utilities
5688 7299 2000
Contracted Services - Shodding
5689 7299 2000
Contracted Services - Proofreaders/Editors/Illustrators
5690 7299 2000
Regulatory Services
5691 7299 2000
Contracted Services - Officiating
5692 7299 2000
Residents
5693 7299 2000
Contracted Services - University Plus Instructors
5694 7299 2000
Dental Lab Fees 
5695 7299 2000
Contracted Services - Travel - Hotel with Receipts
5696 7299 2000
Contracted Services - Travel - Transportation with Receipts
5697 7299 2000
Contracted Services - Travel - Mileage Documents
5698 7299 2000
Contracted Services - Travel - Meals with Receipts
5699 7299 2000
Contracted Services - Travel - Other with Receipts

 5700 - 5749 Frozen Non-Capitalized Furnishings and Equipment (effective 9/1/01)

TAMUS CodeComp CodeLBB CodeFootnoteExpense Object Code Title
5700 ---- ----
Equipment Pool - Non-Capitalized
5710 ---- ---- % Office Furnishing and Equipment $0-$499.99  (frozen 9/1/01)
5711 ---- ----
Medical, Scientific and Laboratory Equipment $0-$499.99 (frozen 9/1/01)
5712 ---- ---- % Institutional Furnishings and Equipment $0-$499.99 (frozen 9/1/01)
5713 ---- ----
Shop and Industrial Equipment $0-$499.99 (frozen 9/1/01)
5714 ---- ----
Marine Equipment $0-$499.99 (frozen 9/1/01)
5715 ---- ----
Uniforms & Clothing $0-$499.99 (frozen 9/1/01)
5716 ---- ---- *** SOFC - Clothing $0-$499.99 (frozen 9/1/01)
5720 ---- ---- % Computer Equipment $0-$499.99 (frozen 9/1/01)
5725 ---- ----
Computer Software $0-$499.99 (frozen 9/1/01)
5730 ---- ----
Educational Books, Film & References $0-$499.99 (frozen 9/1/01)
5735 ---- ----
Purchase of Animals $0-$499.99 (frozen 9/1/01)
5740 ---- ---- % Telecommunications - Equipment Purchase $0-$499.99 (frozen 9/1/01)
5745 ---- ----
Fabrication of Equipment $0-$499.99 (frozen 9/1/01)

 5750 - 5774 Non-Controlled & Non-Capitalized Furnishings & Equipment
Price Less Than $5,000.00

TAMUS CodeComp CodeLBB CodeFootnoteExpense Object Code Title
5750 7334 2000 % Office Furnishings and Equipment $0 - $4,999.99
5751 7334 2000
Medical, Scientific and Laboratory Equipment $0 - $4,999.99
5752 7334 2000 % Institutional Furnishings and Equipment $0 - $4,999.99
5753 7334 2000
Shop and Industrial Equipment $0 - $4,999.99
5754 7334 2000
Marine Equipment $0 - $4,999.99
5755 7334 2000
Uniforms & Clothing $0 - $4,999.99
5756 7546 2000
SOFC - Clothing
5760 7377 2000
PC Peripherals/Add Ons $0 - $4,999.99
5761 7380 2000
Computer Software $0 - $4,999.99
5765 7382 2000
Educational Books, Film and References $0 - $4,999.99
5767 7384 2000
Purchase of Animals $0 - $4,999.99
5770 7517 2000 % Telecommunications - Equipment Purchase $0 - $4,999.99
5771 7521 2000 % Telecommunications - Infrastructure $0 - $499,999.99
5772 7330 2000
Fabrication of Equipment $0 - $4,999.99
5773 7340 2000
Real Property & Improvements Expense
5774 7354 2000
Leasehold Improvements $0 - $99,999.99

 5775 - 5799 Controlled but Non-Capitalized Furnishings & Equipment

TAMUS CodeComp CodeLBB CodeFootnoteExpense Object Code Title
5775 7374 2000
Firearms (Handguns/Rifles) $0-$4,999.99
5777 7374 2000 % fax Machines $500.00-$4,999.99
5778 ---- ---- % Portable/Cellular Phones (frozen 9/1/01)
5780 7374 2000
Stereo Systems $500.00-$4,999.99 
5781 7374 2000
Cameras $500.00-$4,999.99 
5782 7374 2000
VCRs/TVs/Camcorders  $500.00-$4,999.99
5783 7374 2000 % Projectors  - Agency Controlled $500.00-$4,999.99 
5785 7374 2000
Cash Registers  - Agency Controlled $0-$4,999.99 
5786 7374 2000
Uniforms and Clothing - Agency Controlled $500.00-$4,999.99
5787 7378 2000 % Computers (micro) $500.00-$4,999.99 
5788 7378 2000 % Printers (for Computers ) $500.00-$4,999.99
5791 ---- 2000
Medical, Scientific & Laboratory Equipment - SPA Controlled - (frozen 9/1/02)
5792 7374 2000
Medical, Scientific & Laboratory Equip. - Agency Controlled - $500.00-$4,999.99
5793 7340 2000
Buildings-Agency Controlled - Under $100,000
5794 7340 2000
Facilities & Other Improvements - Agency Controlled - Under $100,000
5795 7340 2000
Infrastructure - Agency Controlled - Under $500,000
5796 7378 2000 % Other Computer Related - Agency Controlled - $0.00 - $499.99
5797 7378 2000 % Other Computer Related - Agency Controlled - $500.00 - $4,999.99
5798 7374 2000 % Other Controlled Assets - Agency Controlled - $0-$499.99
5799 7374 2000 % Other Controlled Assets - Agency Controlled - $500.00-$4,999.99

 5800 - 5899 Rental and Leasing

TAMUS CodeComp CodeLBB CodeFootnoteExpense Object Code Title
5800 ---- ----
Rental and Leasing Pool
5810 7406 2000
Rental of Tools and Equipment
5811 7406 2000
Rental of Office Equipment
5812 7406 2000
Rental of Medical Equipment
5813 7406 2000
Rental of Containers
5820 7411 2000
Rental of Computer Equipment
5822 7401 2000
Rental of Radio Towers
5823 7411 2000
Rental of Video Equipment
5825 7406 2000
Rental of Copying Machines
5830 7415 2000
Rental of Computer Software
5835 7421 2000
Rental of Reference Material
5840 7442 2000
Rental of Motor Vehicles
5844 ---- ----
Rental of Aircraft Pool
5845 7445 2000
Rental of Aircraft - Private Companies
5846 7444 2000
Rental of Aircraft - Aircraft Pooling Board
5847 7443 2000
Rental of Aircraft - University Planes - Exempt
5850 7449 2000
Rental of Marine Equipment
5855 7461 2000
Rental of Land
5860 7462 2000 @ Rental of Office Buildings or Office Space
5865 7468 2000 @ Rental of Service Buildings
5870 7470 2000 @ Rental of Space - Other (Classroom, Conference, Storage)
5871 7470 2000
Rental of Exhibit Space
5872 7406 2000
Rental of Dormitory Furniture 
5875 7210 2000
Rental of Animals
5880 7470 2000 *** SOFC - Rent

 5900 - 5929 Scholarships

TAMUS CodeComp CodeLBB CodeFootnoteExpense Object Code Title
5900 ---- ----
Scholarships and Fellowships Pool
5905 7696 2000 @ Tuition Rebates
5907 7583 9999
@ Scholarship Discounts (contra-expense)
5910 7679 3000 @ Scholarships - Undergraduate
5915 7679 3000 @ Scholarships - Graduate
5920 7679 3000 @ Scholarships - Post Doctoral
5925 7583 9999 @ Tuition & Fee Remissions and Exemptions (offset entry only)
5928 7679 3000 @ Named Recipient Scholarship Expense
5929 7679 3000 @ Named Recipient Payments

 6000 - 6049 Grants

TAMUS CodeComp CodeLBB CodeFootnoteExpense Object Code Title
6000 ---- ----
Grants Pool
6010 7604 4000 @ Grants - Senior Colleges and Universities
6011
4000 @ Grants - State Pass Throughs-Agencies (frozen)
6012 7603 4000 @ Grants - Junior Colleges
6015 7613 4000 @ Grants - Other Political Subdivisions
6016 7611 4000 @ Grants - Cities
6017 7612 4000 @ Grants - Counties
6018 7643 3000 @ Grants - Individuals
6020 7623 4000 @ Grants - Community Service Programs
6025 7202 2000 @ Grants - Conferences and Seminars
6030 7679 3000 @ Grants - Student Stipends on Sponsored Research
6031 7213 2000 @ Grants - Travel & Other Related Participant Expenses 
6032 7679 3000 @ Grants - Student Tuition and Fees
6033 7679 3000 @ Grants - Student Tuition & Fees - No IDC 
6034 7679 3000 @ Stipends for Sponsored Research - Teacher
6035 7679 3000 @ Travel & Other Participant Expenses - Teacher
6036 7679 3000 @ Teacher Tuition & Fees - Private for Proft
6037 7679 3000 @ Teacher Tuition & Fees - Federal & Non-Profit

 6100 - 6149 Debt Retirement

TAMUS CodeComp CodeLBB CodeFootnoteExpense Object Code Title
6100 ---- ----
Debt Service Pool
6105 7809 2000 *** Financial & Acctg Services – Bonds
6106 7809 2000 *** Financial & Acctg Services – Notes & Loans
6110 7800 9999 *** Defeasance of State Bonds
6115 7801 2000 *** Interest on State Bonds
6116 7801 2000 *** Interest on State Notes and Loans
6120 7801 2000 *** Interest - Other
6121 7801 2000 *** Interest on Other – Notes and Loans
6125 7803 2000 *** Principal on State Bonds
6126 7803 2000 *** Principal on State Notes & Loans
6130 7804 2000 *** Principal on Other Indebtedness
6131 7804 2000 *** Principal on Other – Notes & Loans
6135 7708 9999 *** Loan Repayment to Other State Agency
6140 7804 2000 *** Reallocation of Debt Service
6145 7809 2000 *** Service Charges – Bonds
6146 7809 2000 *** Service Charges – Notes/Loans

 6200 - 6450 Other

TAMUS CodeComp CodeLBB CodeFootnoteExpense Object Code Title
6200 ---- ----
Other Expense Pool
6210 7299 2000
Inter-agency Contracts and Transactions
6215 7902 9999 *** Trust or Suspense Payment (Including Purchase of U. S. Savings Bonds)
6225 7041 2000
Group Insurance Premiums for Retirees
6230 7806 2000 *** Penalty on Late Payment to Vendor
6250 ---- 2000
(FROZEN) Procurement Card Purchases 
6300 ---- ----
Hospitality Pool
6301 ---- ----
Participant Cost Pool
6310 7862 9999 @ Bad Debt Expense
6315 7565 9999 *** Fines and Penalties
6320 7210 2000 *** Investment Fees
6330 7578 9999 *** Return of Loan Funds - Fin Aid Only
6335 7574 9999 *** Other Expenses - Local Only
6337 7574 9999 *** SOFC - Other Expenses
6338 7299 2000
Catering Services
6339 7546 2000 *** Food Purchases - Other Than 4050 or 6340 Purchases
6340 7546 2000 *** Business Meals
6341 7574 9999 *** Alcohol Purchases - Approved purposes and accounts only
6350 7567 9999 *** Development Fee
6351 7567 9999 *** Development Fee Return
6355 7210 2000
Infrastructure Support 
6360 7808 9999 *** Arbitrage
6361 7213 2000
Dormitory Charges for Students 
6362 7213 2000
Food Services for Classes 
6363 7252 1002
Housing for Guest Instructors 
6364 7252 1002
Food Services for Instructors 
6365 7203 2000
Participant Costs - Conferences & Short Courses 
6366 7202 2000
Participant Costs - Tuition 
6367 7203 2000
Participant Costs - Fees 
6368 7203 2000
Participant Costs - Books 
6369 7203 2000
Participant Costs - Materials 
6370 7213 2000
Participant Costs - Travel 
6371 7213 2000
Participant Costs - Travel Out of State 
6372 7213 2000
Participant Costs - Foreign Travel 
6373 7213 2000
Participant Costs - Room and Board 
6374 7213 2000
Participant Costs - Other 
6375 7299 2000
Services for Conference Expenses
6376 7300 2000
Materials for Conference Expenses
6380 7574 9999
Game Guarantee Expense
6400 ---- ----
Claims Pool
6401 ---- ----
Subgrants/Subcontracts Pool
6410 7411 2000
Use Fee for Equipment Repair and Replacement
6415 7558 9999 @ Administrative Allowance
6435 7615 4000
Subawards - State - Other Entities - first $25,000
6436 7615 4000 @ Subawards - State - Other Entities - after first $25,000
6437 7299 2000
Subawards - Federal - Other - first $25,000
6438 7299 2000 @ Subawards - Federal - Other - after first $25,000
6439 7978 4000
Subawards - Federal - TAMUS/TAMRF - first $25,000
6440 7978 4000 @ Subawards - Federal - TAMUS/TAMRF - after first $25,000
6441 7978 4000
Subawards - Federal-State - first $25,000
6442 7978 4000 @ Subawards - Federal-State - after first $25,000
6443 7615 4000
Subawards - State - TAMUS/TAMRF - first $25,000
6444 7615 4000 @ Subawards - State - TAMUS/TAMRF - after first $25,000
6445 7615 4000
Subawards - State-State - first $25,000
6446 7615 4000 @ Subawards - State-State - after first $25,000
6447 7299 2000
Subawards - Other - TAMUS/TAMRF - first $25,000
6448 7299 2000 @ Subawards - Other - TAMUS/TAMRF - after first $25,000
6449 7299 2000
Subawards - Other Sources/Other Entities - first $25,000 and collecting IDC
6450 7299 2000 @ Subawards - Other Sources/Other Entities - after first $25,000 and no IDC

 6451 - 6499 Self Insurance Program

TAMUS CodeComp CodeLBB CodeFootnoteExpense Object Code Title
6451 7248 1002
Self Insured Program - Medical
6453 7248 1002
Self Insured Program - Dental 
6455 7312 2000
Self Insured Program - Prescription Drug Claims
6457 7558 9999
Self Insured Program - Administrative Fee
6458 7558 9999
Self Insured Program - Authorization Fee
6459 7558 9999
Self Insured Program - Administrative - COBRA
6460 ---- 2000
Worker's Compensation - Medical Supplies (frozen 9/1/01)
6462 7232 2000
Worker's Compensation - Medical Services 
6464 7061 2000
Worker's Compensation - Indemnity Claims
6466 7232 2000
Worker's Compensation - Employee Mileage/Lodging/Other 
6468 7299 2000
Worker's Compensation - Other Contracted Services
6480 7232 2000
Increase /(Decrease) in Self Insured Liability
6499 7984 1002
Unemployment Compensation Claim 

 6900 - 6999 Items Purchased for Resale

TAMUS CodeComp CodeLBB CodeFootnoteExpense Object Code Title
6900 ---- ----
Purchases for Resale Pool
6901 7393 2000 @ Items Purchased for Resale
6902 7394 2000 @ Raw Materials Purchased
6903 7393 2000 @ Items for Resale - Rebates
6904
7382
2000
@
Items for Resale - Books
6911 7393 2000 @ Items Purchased for Resale - Exempt
6912 7394 2000 @ Raw Materials Purchased -Exempt
6920 7393 2000 @ Inventory Adjustment-Items for Resale
6925 7273 2000 @ Outsourced Printing - Graphic Arts Only
6930 7266 2000 @ Services Resold to Departments - Physical Plant Only
6935 7300 2000 @ Materials Resold to Departments - Physical Plant Only 
6999 ---- ----
Other Expense Prior to FY 1992 (frozen 9/1/99)
 8000 - 8999 Capital Outlay
TAMUS CodeComp CodeLBB CodeFootnoteExpense Object Code Title
8000 ---- ----
Capital Outlay Pool
8001 ---- ----
Capital Outlay Pool (frozen 9/1/99)

 8005 - 8099 Land

TAMUS CodeComp CodeLBB CodeFootnoteExpense Object Code Title
8010 7345 5000 @ Land
8015 7346 5000 @ Land Improvements

 8100 - 8199 Buildings

TAMUS CodeComp CodeLBB CodeFootnoteExpense Object Code Title
8100 ---- ----
Buildings/Improvements Pool
8110 7342 5000 @ Buildings
8115 7343 5000 @ Building Improvements

 8200 - 8249 Facilities and Other Improvements (F&OI)

TAMUS CodeComp CodeLBB CodeFootnoteExpense Object Code Title
8210 7336 5000 @ F& OI - Driveways/Parking Lots/Paths/Trails
8211 ---- ---- @ Utility Lines (frozen)
8212 7336 5000 @ F&OI - Fences
8213 7336 5000 @ F&OI - Sports Facilities
8214 7336 5000 @ F&OI Other Facilities Improvements.

 8250-8299 Infrastructure and Infrastructure Improvements

TAMUS CodeComp CodeLBB CodeFootnoteExpense Object Code Title
8250 7356 5000 @ Infrastructure & Infrastructure Improvements
8253 7357 5000 @ Infrastructure - Preservation Costs
8257 7520 5000 @ Infrastructure - Telecommunicatins

 8300 - 8349 Leasehold Improvements

TAMUS CodeComp CodeLBB CodeFootnoteExpense Object Code Title
8300 ---- ----
Capital Equipment Pool
8310 7344 5000 @ Leasehold Improvements

 8350 - 8399 Lease Purchases

TAMUS CodeComp CodeLBB CodeFootnoteExpense Object Code Title
8350 7376 5000 @ Lease Purchase Furnishings & Equipment
8351 7366 5000 @ Lease Purchase Farm Equipment
8352 7366 5000 @ Lease Purchase Personal Property-Other
8355 7385 5000 @ Lease Purchase Computer Equipment
8360 7519 5000 @ Lease Purchase Infrastructure - Telecommunications
8365 ---- ----
Lease Purchase Equipment MELP Program (frozen 9/1/99)
8370 7351 5000 @ Lease Purchase Motor Vehicles/Passenger Cars
8371 7352 5000 @ Lease Purchase Motor Vehicles/Other
8375 7350 5000 @ Lease Purchase Buildings
8380 7337 5000 @ Lease Purchase Facilities and Other Improvements

 8400 - 8479 Equipment

TAMUS CodeComp CodeLBB CodeFootnoteExpense Object Code Title
8410 7371 5000 @ Motor Vehicles - Passenger (<=15)
8415 7372 5000 @ Motor Vehicles - Other
8420 7373 5000 @ Classroom Teaching Aids/ Instructional Equipment
8421 7373 5000 @ Office Furnishings and Equipment
8422 7373 5000 @ Medical, Scientific and Laboratory Equipment
8423 7369 5000 @ Specimens, Collections and Works of Art
8424 7373 5000 @ Other Institutional Furnishings and Equipment
8425 7373 5000 @ Shop, Farm and Industrial Equipment
8426 7373 5000 @ Marine Equipment
8427 7361 5000 @ All Other Personal Property
8430 7375 5000 @ Purchase of Aircraft
8435 7379 5000 @ Computer Equipment
8440 7387 5000 @ Computer Software
8445 7512 5000 @ Telecommunications - Equipment
8450 ---- ---- @ Fabrication of Equipment (frozen 9/1/01)
8455 7365 5000 @ Purchase of Boat 

 8500 - 8599 Library and Reference Books

TAMUS CodeComp CodeLBB CodeFootnoteExpense Object Code Title
8510 7389 5000
Library Books & Reference Materials
8511 7389 5000
Library Periodicals

 8600 - 8699 Livestock and Poultry

TAMUS CodeComp CodeLBB CodeFootnoteExpense Object Code Title
8610 7386 5000 @ Purchase of Animals - Capitalized (Does not include livestock purchased for slaughter)

 8700 - 8999 Construction in Progress

TAMUS CodeComp CodeLBB CodeFootnoteExpense Object Code Title
8710 7341 5000 @ Construction/Rehabilitation of Buildings
8711 7346 5000 @ Construction/Rehabilitation of Improvements Other Than Buildings
8712 7341 5000 @ Advertising
8713 7341 5000 @ Archaeological/Environmental Surveys
8714 7256 1002 @ Architect/Engineering Services
8715 7341 5000 @ Construction of Roads
8716 7341 5000 @ Asbestos
8717 7341 5000 @ Construction Testing
8718 7341 5000 @ Cost Estimate Verification
8719 7341 5000 @ Energy Management System
8721 7341 5000 @ Fiber Optics
8722 7341 5000 @ HVAC Balancing Services
8723 7346 5000 @ Landscaping
8724 7388 5000 @ Movable Furnishings
8725 7341 5000 @ Other Services
8726 7341 5000 @ Project Management/Administration
8727 7341 5000 @ Soil Investigation
8728 7341 5000 @ Land Surveying Services
8730 7388 5000 @ CIP - Equipment - Capitalized
8731 7388 5000 @ CIP - Equipment - Controlled
8732 7388 5000 @ CIP - Equipment - Expensed
8733 7388 5000 @ CIP - Fabrication of Equipment
8999 ---- ----
Capital Expense Prior to FY 1992 (frozen 9/1/99)
 9600 - 9679 Indirect Cost Expense
TAMUS CodeComp CodeLBB CodeFootnoteExpense Object Code Title
9600 ---- ----
Indirect Cost Pool
9610 7585 9999 @ Indirect Cost - Federal
9615 7585 9999 @ Indirect Cost - Federal Flow Through
9617 7585 9999 @ Indirect Cost - Federal Flow Through - Non-Texas State Entity
9618 7585 9999 @ Indirect Cost - Federal Flow Through - NonTAMUS Texas State Universities
9619 7585 9999 @ Indirect Cost - Federal Flow Through - TAMUS/TAMRF
9620 7585 9999 @ Indirect Cost - State
9622 7585 9999 @ Indirect Cost - State Flow Through
9623 7585 9999 @ Indirect Cost - State Flow Through - Non-Texas State Entity
9624 7585 9999 @ Indirect Cost - State Flow Through - TAMUS/TAMRF
9625 7585 9999 @ Indirect Cost - Local
9627 7585 9999 @ Indirect Cost - Other Sources - TAMUS/TAMRF
9630 7585 9999 @ Indirect Cost - Private
9635 7585 9999 @ Indirect Cost - Foreign 
9650 7585 9999 @ Indirect Cost - Fixed Price Residual
9699 ---- ----
Indirect Cost Expense Prior to FY 1992 (frozen 9/1/99)

Footnotes:

Red - Indicates a budget pool, not an expense object code.

Green - Indicates a frozen code no longer used.

*** - Indicates that this object code is considered to be an unallowable cost for Indirect Cost (IDC) purposes, per OMB Circular A-21.  Therefore it should never be charged directly to a sponsored agreement.

@ - Indicates that this object code needs to be excluded from the MTDC base when calculating indirect costs.

% - Indicates an object code that is included in an indirect cost pool of the IDC calculation and typically is NOT charged direct to a sponsored agreement.  In special circumstances these object codes can be charged direct to a sponsored agreement - please refer to System Regulation 15.01.01, section 8 for details on this.  When one of these codes meets the requirements to be charged direct, it should be included in the MTDC base when calculating indirect costs.

Last Updated: 04/03