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


Recoveries and Credits (0981-0983)

0981 FACILITIES AND ADMINISTRATIVE (Formerly "OVERHEAD") COST RECOVERY
For Comptroller's use only
Recovery of facilities and administrative (formerly "overhead") cost from educational and general and from auxiliary enterprises.
0982 FRINGE BENEFIT RECOVERY
For Comptroller's use only
Recovery of fringe benefit expenses from educational and general and from auxiliary enterprises.
0983 OTHER EXPENSE RECOVERY Includes: reimbursement for sale of goods and services to any Boston University departments (Auxiliary Units); reimbursement from faculty, staff and students for personal telephone calls and photocopying.

Includes: insurance reimbursements.

Excludes: receipts for sale of goods and services to individuals, including Boston University students and employees and other companies/institutions. (See income object codes 0835 and 0838.)
(See APPENDIX for additional examples.)


Transfers- Out (0984-0985)
For Comptroller's use only.



0984 INTRA-FUND TRANSFERS See appendix for more details related to the use of this object code.
0985 INTER-FUND TRANSFERS See appendix for more details related to the use of this object code.


Fixed Expenses (0986,0988-0997)
For Comptroller's use only.



0986 LAND FILL
0988 HEFA BOND INTEREST REQUIREMENTS FILL
0989 DEBT SERVICE RESERVE REQUIREMENTS FILL
0990 MORTGAGE AND NOTE AMORTIZATION FILL
0991 HEFA BOND REQUIREMENTS FILL
0992 MORTGAGE AND NOTE INTEREST FILL
0993 DEPRECIATION FILL
0994 INSURANCE Insurance expense allocated to Physical Plant.
0995 REAL ESTATE TAXES Real Estate tax expense.
0996 INTERNAL RENT Rent allocated internally to food service locations.
0997 EXTERNAL RENT Rent expense for space rented.


Adjustments (0998-0999)


0998 BUDGET OFFICE USE
For Budget Office and Office of Grant and Contract Accounting use only.
Budget adjustments.
0999 CASH OVER AND SHORT FILL



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