Expenditure Object Codes

Assets:	Cash and cash equivalents	10000 – 10999
	Accounts receivable	11000 – 11999
	Promises receivable	12000 – 12999
	Notes receivable	13000 – 13999
	Inventories, pre-paids, other	14000 – 14999
	Investments	15000 – 15999
	Beneficial interest in perpetual trusts	16000 – 16999
	Property, land and equipment	17000 – 17999
Liabilities:	Accounts payable	20000 – 20999
	Accrued liabilities	21100 – 21999
	Liabilities for funds held in trust	22000 – 22999
	Actuarial liability for annuities payable	23000 – 23999
	Deposits and deferred revenue	24000 – 24999
	Refundable advances	25000 – 25999
	Notes and bonds payable	26000 – 26999
	Due to/from	29000 – 29999
Fund balances		30000 – 39999
Revenues:	Tuition and fees	40000 – 40999
	Contributions	41000 – 41999
	Investment income	42000 – 42999
	Contract and other exchange transactions	43000 – 43999
	Auxiliary enterprises	44000 – 44999
	Other income	49000 – 49999
Supplies/expenses:	Plant fund account pool	50000 – 50999
	Salaries and wages	52000 – 52999
	Fringe benefits	53000 – 53999
	Supplies and expenses	54100 - 54900
	Library	55000 – 55999
	Debt service	56000 – 56999
	Utilities	57000 – 57999
	Scholarships	58000 – 58999
	Grants	59000 – 59999
	Chargebacks	70000 – 79999
	Physical Plant	80000 – 80999
	Plant Fund	89000 – 89999
Transfers		90000

A complete listing of object codes is available from the Business Office upon request.

52000	Faculty/professional
	Salaries and wages
52100	Faculty (professors, associate professors, assistant professors, distinguished professors)
52120	Part-time faculty
52200	Contract/professional-exempt (administrators, officers, deans, directors, assistant and associate directors, professional-exempt staff)
52220	Part-time contract/professional-exempt
52400	Classified staff
52410	Part-time classified staff
52700	Student wages (institutional)
52805	Federal student work study (CWS)
52825	Texas student work study (CWS)
	Fringe benefits
53000	Fringe benefits (Social Security, flexible benefits, retirement, unemployment)
	Supplies/expenses (see cross-reference list below)
54100	General and operating expense
54210	Communications expense
54300	Travel expense
54600	Professional fees
54900	Other expense (This object code is available only upon request. Please call Don McTeer at x7334 to establish.)
	Telephone equipment
70100	Telephone equipment charges

54100 - General and operating expense: supplies; minor furniture and equipment under $1000; repairs and maintenance; special restricted expenses; membership and dues; computer hardware; software licenses under $1000; recruiting and moving expenses; publications and subscriptions; other.

54210 - Communications expense: postage, printing and duplication, shipping, express mail, long distance, etc.

54300 - Travel expense: airfare, hotel, accommodations, meals, leased vehicles, registration fees, etc.

54600 - Professional Fees: honoraria, legal and audit fees, stipends, contractor services, etc. 54900 - Other: This optional category is for departments who need to separately track a special designated expense or endowment-related expenditure. Departments need to request to use this special object code. It will not be available automatically to departments.

Trinity University
Office of Fiscal Affairs
One Trinity Place
San Antonio, TX 78212-7200

This page is provided to you for informational purposes. Trinity University does not assume liability for omissions, typographical errors, or policy changes that are not updated immediately on this or other official university web pages.

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