Expense Object Codes (0900) | Income Object Codes (0800) | Object Code Manual in .PDF Format

Income Object Codes

Tuition Income (0800)

0800

TUITION

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Fee Income (0801-0829)

0801	REGISTRATION FEE PART-TIME	fill	0816	LABORATORY FEE
0802	UNIVERSITY UNION FEE FULL-TIME	fill	0817	COMMUNITY SERVICE FEE
FILL	FILL	fill	0818	OFF-CAMPUS PROGRAM FEE
0804	STUDENT HEALTH FEE	fill	0819	UNDERGRADUATE STUDENT FEE
fill	fill	fill	0820	GRADUATE STUDENT FEE
0806	WORKSHOP TUITION	fill	0821	COLLECTION FEE For Comptroller's Use Only
0807	CELEBRITY SERIES For use with SFA students only	fill	0822	REISSUE OF ID CARD For Registrar's use only
0808	APPLIED MUSIC (SFA)	fill	0823	LIBRARY FINES
0810	SUMMER TERM STUDENT ACTIVITY FEE	fill	fill	fill
0811	LATE PAYMENT FEE For Comptroller's use only	fill	0825	FORFEITED TUITION DEPOSIT For Comptroller's use only
0812	APPLICATION FOR ADMISSION	fill	0826	FORFEITED HOUSING DEPOSIT For Comptroller's Use Only
0813	ORIENTATION FEE	fill	0827	CLINICAL AFFILIATION FEE For use with SAR students Only
FILL	FILL	fill	0828	CONTINUING STUDENT FEE
0815	TRANSCRIPTS	fill	0829	STUDENT SUNDRY FEE

Gift Income (0830,0855)

0830

GIFTS RECEIVED A gift is a voluntary, unconditional, and non-reciprocal transfer of ownership from an individual or corporate entity to Boston University. The most common form of transfer is in cash or securities. Gifts of cash, checks and credit cards must be forwarded directly to the Development Office at 19 Deerfield Street for depositing and processing. Excludes: gifts of real estate and gifts of tangible personal property, including equipment and services, which are referred to as gifts-in-kind. (See object code 0855.)

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0855

GIFTS IN KIND Gifts-in-kind are donations of tangible personal property. (The valuation of a gift-in-kind is the responsibility of the donor.) Any employee, who is contacted by a donor about making a gift-in-kind contribution must contact the Manager of Donor Relations (353-9517) to facilitate the University's approval by the Restricted Gifts Committee. The Manager of Donor Relations ensures that the gift-in-kind is formally recognized, recorded as permanent gift to Boston University, and acknowledged by the appropriate University officials. Includes: gifts of real estate, equipment, services, works of art, antique furniture, books, rare manuscripts, computer hardware and software, etc. Excludes: gifts of cash or securities. (See object code 0830.)

Endowment Income (0831-0832)
For Comptroller's Use Only

0831

UNRESTRICTED ENDOWMENT INCOME

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0832

RESTRICTED ENDOWMENT INCOME

Food Service, Pub, etc. Income (0833-0834,0837,0850-0856,0858)

0833	FOOD SERVICES - FUNCTIONS	fill	0852	FOOD SALES - REGULAR
0834	FOOD SERVICE - CONTRACT	fill	0853	FOOD SALES - FUNCTIONS
0837	CASH SALES - FOOD SERVICE	fill	0854	MEMBERSHIP FEES
0850	LIQUOR SALES - REGULAR	fill	0856	SERVICE FEES
0851	LIQUOR SALES - FUNCTIONS	fill	0858	FOOD SERVICE INCOME - POINTS

Sales and Service Income (0835-0836,0838)

0835	SALES - EDUCATIONAL DEPARTMENTS Includes: receipts for sale of goods, such as course materials, to individuals, including Boston University students and employees and other companies/institutions. Excludes: reimbursement for sale of goods and services to any Boston University departments (excluding Auxiliary Units); reimbursement from faculty, staff and students for personal telephone calls and photocopying; insurance reimbursements. (See object code 0983.) (See APPENDIX for additional examples.)	Fill	0838	SALES - SERVICE DEPARTMENTS Includes: receipts for sale of services, such as health related testing/screenings to individuals, including Boston University students and employees and other companies/institutions. Excludes: reimbursement for sale of goods and services to any Boston University departments (excluding Auxiliary Units); reimbursement from faculty, staff and students for personal telephone calls and photocopying; insurance reimbursements. (See object code 0983.) (See APPENDIX for additional examples.)
0836	TICKET SALES - SFA THEATRE	fill	FILL	FILL

Miscellaneous Income (0839)

0839

RECEIPTS AND CREDITS Miscellaneous income not related to other object codes. (See object codes 0835 and 0838.) Includes: receipts for sale of miscellaneous items to non-University departments.

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Investment Income (0840)

0840

INVESTMENT INCOME For Financial Affairs use only.

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Conference Centers Income (0841-0843,0896)

0841	ROOM RENT LODGING	fill	0843	SALES OF SERVICES
0842	BOARD MEALS	fill	0896	OTHER GROUP FEES

Athletics Income (0844-0849)
For Athletics use only.

0844	CASE CENTER - CASH LIQUOR SALES	fill	0847	GUARANTEES AND MISCELLANEOUS INCOME
0845	ATHLETIC FACILITIES RENTALS	fill	0848	ADVERTISING AND CONCESSIONS
0846	TICKET SALES	fill	0849	CASE CENTER - FUNCTIONS LIQUOR SALES

Tanglewood - Miscellaneous Income (0857)
For Tanglewood use only.

0857

MISCELLANEOUS SALES For Financial Affairs use only.

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Subsidiary Income (0859,0861)

0859

SUBSIDIARY SALES

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0861

MISCELLANEOUS COMMISSIONS

Parking Income (0864-0866)
For Parking Services use only.

0864	PARKING - GUEST PASSES	fill	0866	PARKING - CASH
0865	PARKING - PERMITS	fill	FILL	AFILL

Dormitory Income (0867-0874)

0867	MISCELLANEOUS RESIDENCE HALL INCOME	fill	0871	REISSUE IDENTIFICATION CARD
0868	SUMMER ROOM RENT - LODGING	fill	0872	STUDENT RENTALS
0869	EXTERNAL RENT - RESIDENCE HALL	fill	0873	CONFERENCES, WORKSHOP AND GUESTS - SUMMER
0870	ROOM RENT - LODGING	fill	0874	COMMISSIONS AND MISCELLANEOUS

Rental Property Income (0875-0878)

0875	RENT OF REAL ESTATE	fill	0877	MISCELLANEOUS RENTAL INCOME
0876	UTILITY REIMBURSEMENTS - RENTAL	fill	0878	ROOM INCOME - RENTAL PROPERTY

Special Receipts (0879-0880,0883)
For Parking Services use only.

0879	SPECIAL RECEIPTS For Unrestricted and Designated Funds (-9) use only.	fill	0883	SPECIAL RECEIPTS For Gift Funds use only (-2,-3).
0880	SPONSORED PROJECTS For Comptroller's use only.	fill	FILL	AFILL

Transfers - In (0884-0885)
For Comptroller's use only.

0884

INTRA-FUND TRANSFERS

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0885

INTER-FUND TRANSFERS

WBUR Income (0887)
For WBUR use only.

0887

NON-MONETARY INCOME

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FILL

FILL

Recovery of Facilities and Administrative Cost (formerly "Indirect Cost")
and Fringe Benefit Cost from Sponsored Research, Grants & Contracts (0888-0889)
For Comptroller's use only.

0888

FACILITIES AND ADMINISTRATIVE (FORMERLY "OVERHEAD") COST RECOVERY

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0889

FRINGE BENEFIT COST RECOVERY

George Sherman Union Income (0893-0894)

0893

USE OF FACILITIES

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0894

OTHER SALES

Adjustments (0895)
For Budget Office use only.

0895

BUDGET OFFSET - UNRESTRICTED

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FILL

FILL

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