Common Expenditure Types
The list below represents the expenditure types that are most commonly used across campus for categorizing purchases of goods, services, & equipment, as well as those used for reconciling event, entertainment, and travel expenses.
Expenditure types that are very specific to a single unit and/or need, may not be reflected below. For these unique situations, see the full list of expenditure types or confer with others in your department.Reminder: Expenditure types are part of the POETAF string and are required when charging to Projects.
Equipment
| Expenditure Type | Corresponding Account Code |
|---|---|
| 163001 - CIP - Equip Fab Materials and Labor | 163001 |
| 163001 - CIP - Fabrication Components and Supplies | 163001 |
| 163003 - Inventorial Equipment | 163003 |
Purchased Goods
| Expenditure Type | Corresponding Account Code | Information To Note |
|---|---|---|
| 534001 - Comp Software Purchases and Licenses | 534001 | Use when computer software or license comes in a tangible form (disk, thumb drive, etc.) which is taxable. |
| 534002 - Comp Software Purch License Download | 534002 | Use when computer software comes in an electronic form (online, cloud-based, or downloaded) which is non-taxable. |
| 520150 - Surgical Supplies General | 520150 | |
| 520350 - Pharmaceuticals | 520350 | |
| 520351 - Controlled Drugs/Narcotics | 520351 | |
| 520400 - Radioactive Materials | 520400 | |
| 520500 - Medical Care Materials and Supplies | 520500 | |
| 522201 - Office Supplies | 522201 | Questionable on Sponsored Projects |
| 522203 - Audio Visual Supplies | 522203 | |
| 522205 - Downloaded Materials | 522205 | |
| 522300 - Repair Materials and Parts | 522300 | Questionable on Sponsored Projects |
| 522301 - Equipment less than $5K | 522301 | |
| 522303 - Furniture less than $5K | 522303 | |
| 522308 - Safety, Fire and Environmental Supply | 522308 | |
| 522400 - Chemicals | 522400 | |
| 522401 - Lab Supplies | 522401 | |
| 522403 - Marine Supplies | 522403 | |
| 522404 - Field Research Supplies | 522404 | |
| 522500 - Printed Items and Other Classroom Aids | 522500 | Questionable on Sponsored Projects |
| 522800 - Employee Wearing Apparel | 522800 | Questionable on Sponsored Projects |
| 522900 - Maintenance and Cleaning Supplies | 522900 | Questionable on Sponsored Projects |
| 523201 - Other Materials and Supplies | 523201 | |
| 534100 - Computer Supplies and Equipment less than $5k | 534100 | |
| 534300 - IT Accessories and Peripherals | 534300 |
Purchased Services
| Expenditure Type | Corresponding Account Code | Information To Note |
|---|---|---|
| 530400 - Advertising Federally Unchargeable | 530400 | Most advertising services cannot be charged to federal funds; non-federal funds should be used. |
| 530500 - Advertising Federally Chargeable | 530500 | Used in the rare circumstances when federal sponsors have given prior written approval in the grant/budget that federal funds can be used for these advertising services. Questionable on Federal Funds. |
| 530800 - Recruiting Services | 530800 | Questionable on Federal Funds |
| 522200 - Mail/Postage/Messenger Services | 522200 | Questionable on Sponsored Projects |
| 534100 - Cloud Computing | 534100 | |
| 530101 - Field Research Services | 530101 | |
| 530101 - Professional Services and Consultants | 530101 | |
| 530102 - Management Services | 530102 | |
| 530103 - Audio Visual Services | 530103 | |
| 530105 - Laundry Services | 530105 | Questionable on Sponsored Projects |
| 530106 - Lab - Test and Diagnostic Services | 530106 | |
| 530109 - Safety Fire and Environmental Service | 530109 | |
| 530110 - Installation of Equipment | 530110 | |
| 530700 - Legal Services | 530700 | Unallowable on Sponsored Projects |
| 532100 - Space Rental | 532100 | |
| 532200 - Equipment Rental | 532200 | |
| 532300 - Repairs and Alterations and Maintenance | 532300 | Unallowable on Federal Funds, Questionable on other Sponsored Projects |
| 532300 - Research Related Maintenance and Repairs | 532300 | |
| 532301 - Equipment Repairs and Maintenance | 532301 | |
| 532302 - Computer Equip Maintenance | 532302 | |
| 532303 - Custodial Services | 532303 | Questionable on Sponsored Projects |
| 534104 - Computing Service | 534104 | |
| 534200 - Communication Services | 534200 | Questionable on Federal Funds |
| 539000 - Printing and Reproduction Services | 539000 | Questionable on Federal Funds |
| 539000 - Research Publication Reproductions | 539000 | Payment for physical, printed reproductions of research539001 - Research Publications Non Physical |
| 539001 - Research Publications Non Physical | 539001 | Used for research publication fees, page charges |
| 539100 - Transportation and Shipping Srvcs | 539100 | Questionable on Federal Funds |
| 534000 - Software Maint and Support | 534000 | Questionable on Sponsored Projects |
Events
| Expenditure Type | Corresponding Account Code | Information To Note |
|---|---|---|
|
530104 - Event Rentals |
530104 |
Unallowable on Sponsored Projects |
|
530104 - Event Services |
530104 |
Questionable on Sponsored Projects |
|
530108 - Purchased Security Services |
530108 |
Questionable on Sponsored Projects |
|
536400 - Bartending Services (Social Event) |
536400 |
Unallowable on Sponsored Projects |
|
536400 - Event Lodging (Social Event) |
536400 |
Unallowable on Sponsored Projects |
|
536400 - Event Lodging Deposit (Social Event) |
536400 |
Unallowable on Sponsored Projects |
|
536400 - Event Lodging Fees (Social Event) |
536400 |
Unallowable on Sponsored Projects |
|
536400 - Event Lodging Homeshare - Airbnb, VRBO, etc (Social Event) |
536400 |
Unallowable on Sponsored Projects |
|
536400 - Event Lodging Room Block (Social Event) |
536400 |
Unallowable on Sponsored Projects |
|
536400 - Event Lodging Tax (Social Event) |
536400 |
Unallowable on Sponsored Projects |
|
536400 - Food - Dine In/Delivery/Pick Up (Social Event) |
536400 |
Unallowable on Sponsored Projects |
|
536400 - Prepared Food/Catering Services (Social Event) |
536400 |
Unallowable on Sponsored Projects |
|
536401 - Beverages Alcoholic (Incl Tax/Tip) |
536401 |
Unallowable on Sponsored Projects |
|
536500 - Bartending Services (Business Meeting) |
536500 |
Unallowable on Sponsored Projects |
|
536500 - Event Lodging (Business Meeting) |
536500 |
Questionable on Sponsored Projects |
|
536500 - Event Lodging Deposit (Business Meeting) |
536500 |
Questionable on Sponsored Projects |
|
536500 - Event Lodging Fees (Business Meeting) |
536500 |
Questionable on Sponsored Projects |
|
536500 - Event Lodging Homeshare - Airbnb, VRBO, etc (Business Meeting) |
536500 |
Questionable on Sponsored Projects |
|
536500 - Event Lodging Room Block (Business Meeting) |
536500 |
Questionable on Sponsored Projects |
|
536500 - Event Lodging Tax (Business Meeting) |
536500 |
Questionable on Sponsored Projects |
|
536500 - Food - Dine In/Delivery/Pick Up (Business Meeting) |
536500 |
Questionable on Sponsored Projects |
|
536500 - Prepared Food/Catering Services (Business Meeting) |
536500 |
Questionable on Sponsored Projects |
Travel
| Expenditure Type | Corresponding Account Code | Information To Note | |
|---|---|---|---|
| 536000 - Travel-In-State | 536000 | ||
| 536001 - Travel-U.S. Out of State | 536001 | ||
| 536002 - Foreign Travel | 536002 | Questionable on Federal Funds | |
| 508103 - Allowances-Relocation and Travel | 508103 | ||
|
536700 |
Other Expenses
| Expenditure Type | Corresponding Account Code | Information To Note |
|---|---|---|
| 530111 - Stipends/Awards-Non UC Persnl | 530111 | Questionable on Federal Funds |
| 530700 - Visa Fees | 530700 | Questionable on Federal Funds |
| 535100 - Human Subjects | 535100 | Questionable on Federal Funds |
| 510003 - Undergrad NSF REU Stipend | 510003 | Questionable on non NSF Awards |
| 511002 - Graduate and Postdoc Aid/Fellowship | 510002 | Unallowable on Research Federal Funds, might be allowable on federal training grants and fellowship awards |
| 511004 - Graduate NSF RET Stipend | 511004 | Questionable on non NSF Awards |
| 522600 - Fed Chargeable - Subscriptions and Memberships | 522600 | Used in the rare circumstances when federal sponsors have given prior written approval in the grant/budget that federal funds can be used for subscriptions and memberships. |
| 522700 - Federally Unchargeable Subscriptions and Memberships | 522700 | Most subscriptions and memberships cannot be charged to federal funds; non-federal funds should be used. |
| 536200 - Employee Gift/Prize/Award | 536200 | Unallowable on Sponsored Projects |
| 536300 - Non-Employee Gift/Prize/Award | 536300 | Unallowable on Sponsored Projects |
| 536300 - Student Gift/Prize/Award | 536300 | Unallowable on Sponsored Projects |
| 536700 - Participant Costs | 536700 | Questionable on Federal Funds |
| 536600 - Honoraria | 536600 | Unallowable on Federal Funds, Questionable on other Sponsored Projects |
| 536200 - Gifts/Awards For Employees-Non Cash | 536200 | Questionable on Sponsored Projects |
| 536300 - Gifts-Flowers,Tickets,Contributions | 536300 | Unallowable on Federal Funds |
| 536700 - Conferences and Training | 536700 |