Generic Expense Report Line Descriptions Click on a report line in the table below  to view object code or line total descriptions.  Object Classification Codes available through GURU Report Line Line Type Income Central Object Total Expenses Total Personnel Total Senior Personnel Central Object Other Personnel Total Other Academic Central Object Post Docs Central Object Other Full-time Personnel Central Object Graduate Assistantships Central Object Wage & Other Personnel Central Object Other Personnel Budgets Total Salary Budget Central Object Wage Budget Central Object Equipment Central Object Travel Total Domestic Central Object Foreign Central Object Patient Care Central Object Other Direct Costs Total Materials and Supplies Central Object Publications Central Object Consultant Services Central Object Sub-Awards & Contracts Total Non-Overhead Bearing Central Object Overhead Bearing Central Object Renovations Central Object Stipend Central Object Tuition Remission / Tuition Central Object Other Costs Central Object Direct Cost Budgets Central Object Indirect Costs Central Object Report Line Object Code Object Code Description Top of page Income 000B Income     0020 Student Tuition and Fees 0021 Undergraduate Application Fees 0022 Graduate Application Fees 0023 Fees Discounts 0024 Late Payment Fees 0029 Other Fees Income 0030 Sales Income 0031 Gas Journal 0032 Hardware 0033 Program Income 0034 Gift Certificates 0035 Trade 0036 Supplies 0037 Miscellaneous 0038 Sales Discounts 0039 Credit Card Sales 0040 Other Income 0041 Gifts and Grants 0042 Investment Earnings Pooled Funds 0043 Investment Earnings Separate Funds 0044 Interest on Loans 0045 Loan Collections 0046 Transfers from Endowment Funds Top of page 0047 Transfers from Loan Funds   0048 Transfers from Scholarship Funds 0049 Transfers from Other Funds 0051 Trustee Scholarship 0061 Cust & Housekeeping 0062 Heat 0063 Electric 0064 Gas 0065 Water 0066 Steam 0067 Fuel - C&O 0068 Sewage 0069 Maint - Repe 0071 Maint - Repb 0072 Gen Land 0073 Ath Land 0074 Refuse 0075 Misc Land / Maint Report Line Object Code Object Code Description Top of page Senior Personnel 0101 Salaries-Standing Appointment, Executive     0102 Salaries-Standing Appointment, Administrator 0103 Salaries-Standing Appointment, Academic Administrator 0104 Salaries-Standing Appointment, Academic 0109 Salaries-While on Sabbatical Leave 0113 Salaries-Non-Standing - Academic, Fixed-Term I, Academic Administrator 0123 Salaries-Non-Standing - Academic, Fixed-Term II, Academic Administrator 0133 Salaries-Non-Standing - Academic, Supplementary I, Academic Administrator 0134 Salaries-Non-Standing - Academic, Supplementary I, Academic 0141 Salaries-Non-Standing - Academic, Supplementary II, Executive 0142 Salaries-Non-Standing - Academic, Supplementary II, Administrator 0143 Salaries-Non-Standing - Academic, Supplementary II, Academic Administrator 0144 Salaries-Non-Standing - Academic, Supplementary II, Academic 0154 Salaries 0181 Salaries-Non-Standing - Non-Academic, Supplementary I, Executive 0182 Salaries-Non-Standing - Non-Academic, Supplementary I, Administrator Report Line Object Code Object Code Description Top of page Other Academic 0114 Salaries-Non-Standing - Academic, Fixed-Term I, Academic     0174 Salaries-Non-Standing - Academic, Fixed-Term Multi-Year, Academic Report Line Object Code Object Code Description Top of page Post Docs 0124 FT2 - Academic   Report Line Object Code Object Code Description Top of page Other Full-time Personnel 0105 Salaries-Standing Appointment, Exempt Staff     0106 Salaries-Standing Appointment, Nonexempt Staff 0107 Clerical 0108 Salaries-Standing Appointment, Technical Service 0145 Salaries-Non-Standing - Supplementary II, Exempt Staff 0171 Salaries-Non-Standing - Non-Academic, Fixed-Term I, Executive 0172 Salaries-Non-Standing - Non-Academic, Fixed-Term I, Administrator 0175 Salaries-Non-Standing - Non-Academic, Fixed-Term I, Exempt Staff 0176 Salaries-Non-Standing - Non-Academic, Fixed-Term I, Nonexempt Staff 0177 FT1 - Clerical 0178 Salaries-Non-Standing - Non-Academic, Fixed-Term I, Technical Service 0185 Suppl1 - Staff Exempt Report Line Object Code Object Code Description Top of page Graduate Assistantships 0164 Salaries-Academic Graduate Assistantships   Report Line Object Code Object Code Description Top of page Wage & Other Personnel 0194 Salaries-Non-Standing - Visiting Academic     0195 Salaries-Non-Standing - Non-Academic, Fixed-Term II, Exempt Staff 0196 Salaries All Else: Non-Continuing Academic Dual Appointment 0199 Complementary 0201 Wages-Executive 0202 Wages-Administrator 0203 Wages-Academic Administrator 0204 Wages-Academic 0205 Wage Staff Exempt 0206 Wages-Nonexempt Staff 0207 Wage Clerical 0208 Wages-Technical Service 0216 Wages-Non-Exempt Student Wages 0218 Wages-Tech-Service Student Wages Report Line Object Code Object Code Description Top of page Salary Budget 010B STDG Appt Sal     011B Salaries-Non-Standing Academic 012B Salaries-Increases Reserve 016B Salaries-Graduate Assistants 017B Salaries-Non-Standing - Non-Academic Report Line Object Code Object Code Description Top of page Wage Budget 020B Wages   Report Line Object Code Object Code Description Top of page Equipment 0457 Noncap EQ $1000-$5000 ARL     0705 Fabrication of Capital Equipment 070B Equipment 0710 NonComputer Equipment Purchases $5,000 and over 0711 Equipment Purchases not PSU Title 0712 Govt Prop ARL 0751 Computer Equipment Purchases $5,000 and over 0755 Equipment $500-$999 Report Line Object Code Object Code Description Top of page Domestic 0326 Travel InState related to Professional Development     0327 Travel CONUS related to Professional Development 0331 Prepd Reg-Conf & Sem 0332 Group Meals 0333 Nittany Lion Inn Charges 0334 Penn State Scanticon 0335 Conference Meals 0336 Travel In State 0337 Travel CONUS 0339 Travel InterCampus 033B Meals and Travel-Restricted Funds 0349 Travel InterCampus Related to Professional Development Report Line Object Code Object Code Description Top of page Foreign 0328 Travel OCONUS related to Professional Development     0338 Travel OCONUS Report Line Object Code Object Code Description Top of page Patient Care 0471 Patient Care   Report Line Object Code Object Code Description Top of page Materials and Supplies 0301 Stationery and Office Supplies     0302 Medical and Hospital Supplies 0303 Laboratory Supplies 0304 Food Supplies 0305 Custodial and Housekeeping Supplies 0306 Laundry Supplies 0307 Recreational and Athletic Supplies 0308 Motor Vehicle Supplies 0309 Miscellaneous Supplies 0310 Supplies and Materials for Resale 0311 Gasses 0312 Hardware 0455 Non-Computer Equipment Purchases under $1,000 0459 Non-Computer Equipment Purchases $1,000 to $4,999 Report Line Object Code Object Code Description Top of page Publications 0341 Pamphlets, Bulletins     0342 Magazines, Newspapers 0343 Page Charges and Reprints 0344 Video Tapes 0345 Books, Periodicals, Videos, CD ROMs, DVDs 0346 Books, Periodicals, Videos, CD ROMs, DVDs related to Professional Development 034B Publications and Video Tape Report Line Object Code Object Code Description Top of page Consultant Services 0392 Consulting Fees   Report Line Object Code Object Code Description Top of page Non-Overhead Bearing 0416 Subcontracts >$25,000   Report Line Object Code Object Code Description Top of page Overhead Bearing 0408 Subcontracts <=$25,000   Report Line Object Code Object Code Description Top of page Renovations 0373 Renovations   Report Line Object Code Object Code Description Top of page Stipend 0395 Fellowships NonWithholding     0409 Stipend and Dependency Allowance Report Line Object Code Object Code Description Top of page Tuition Remission / Tuition 0403 Tuition and Fees     0413 Grad Asst Tuition Reimb 0449 Athletic Grant in Aid Report Line Object Code Object Code Description Top of page Other Costs 0264 Taxable Tuition     0265 Taxable Benefits 0313 Freight 0314 Demurrage 0315 Trade 0316 Supplies 0317 Arts & Eng 0321 Telecommunication Services 0322 Postage 0323 Cellular Services 0324 Meeting Expenses related to Professional Development 0325 Group Meals related to Professional Development 0329 Meeting Expenses 0350 Utility Purchases 0351 Misc 351 0352 Electricity 0353 Gas - Not Automobile 0354 Water 0355 Steam 0356 Fuel - Coal and Oil 0357 Sewage 0360 Rent Buildings and Land 0361 Rent Equipment Top of page 0362 Building Amortization   0363 Miscellaneous Fees Expense 0365 Unreconciled University Purchasing Card Charges 0370 Maintenance Outside Vendors 0371 Maintenance Contracts with Outside Vendors 0372 Maintenance NOT DIRECT BILLED BY OPP 0374 Maintenance DIRECT BILLED by OPP 0380 Workmen's Compensation 0381 Insurance 0382 Interest 0383 Dental Care 0384 Vision Care 0385 Death Benefits 0386 Life Insurance 0387 Prescription Drugs 0388 Vacation Deceased 0389 Hershey Interns 0391 Honorarium 0393 Personal/ Professional Services 0394 Awards for Students and Non Employees 0396 W2P Taxable 0397 W2P Capital Gain 0398 Royalties paid Top of page 0399 Foreign Payments   0400 Miscellaneous 0401 Unemployment Compensation 0402 Fringe Benefits 0404 TIAA Retirement 0405 Landscape - General 0406 Landscape - Athletic 0407 IT Services 0410 Freight Charges Outbound 0411 Purchased Services and Awards to employees 0412 Photographic Services 0414 Printing and Copying 0415 Refuse Pickup 0417 ARL Shop 0418 Litigation Fees-On Student Loans 0419 Misc 419 0420 Scholarships/Fellowships/Awards 0421 Loans Disbursed 0422 Loans Cancelled 0423 Collection Fees Paid 0424 Transfers to Endowment Funds 0425 Transfers to Loan Funds 0426 Transfers to Scholarship Funds 0427 Transfers to Other Funds Top of page 0428 ARL Int FB   0430 Impact Fee 0440 Composition 0441 Negatives and Offset Printing Plate Making 0442 Paper 0443 Printing and Copying 0444 Binding 0445 Freight 0446 Warehouse Storage Costs 0447 Advertising 0448 Foreign Titles 0450 Part Expense 0451 Mailing 0452 Software up to $100,000 0453 Moving Expense 0454 Memberships 0456 Relocation Expense 0458 Promotional Printing and Copying 0461 Administrative Charge 0462 Pass-through Account 0475 Legal Payments 0479 Athletic Guarantees 0480 Computers $4,999 and less 0490 Management Fee Top of page 0491 Government Use Charges   0492 Intellectual Property 0495 Credit Card Discount 0496 W2P Non-Taxable 0498 Hershey Overhead 0499 Misc - Other 0501 Legal Expense 0502 Capital Improvements 0503 Research Facilities 0504 Debt Service 0505 Deferred Maintenance 0506 Capital Provisions 0507 Property Expense 0510 Banking / Investment Transaction 0511 Audit Expense 0515 Unclassified Expenses 0699 Other Misc 0715 Lease/Purchase Agreements 0716 Software $100,000 or more 0720 Books 0730 Film Purchases 0740 Livestock Purchases 0805 Prefab Buildings Top of page 0810 Architects and Engineers Fees   0811 Capital Improvements 0820 Architects and Engineers Expense 0830 General Contractors 0840 Electrical Contractors 0850 Heating Contractors 0860 Plumbing Contractors 0870 Surveying 0880 Testing/Drilling 0890 Bond 0920 Labor Charge Report Line Object Code Object Code Description Top of page Direct Costs Budgets 030B Departmental Allotment     032B Communication 037B Maintenance and Repair 038B Interest and Benefits 050B Allocation Fund 080B Capital Improvements Report Line Object Code Object Code Description Top of page Indirect Costs 0431 Salary Fringe     0432 Wage Fringe 0433 Grad Fringe 0434 Medical Residents Fringe 0435 Student Fringe 0901 Contract Research - Non-ARL 0903 Contract Research - ARL 0904 Cost Sharing 0905 ARL Fee 0906 Administrative Overhead 090B Overhead Report Line Line Total Description Top of page Total Expenses (+) Personnel     (+) Equipment (+) Patient Care (+)Other Direct Costs (+) Indirect Costs (+) Travel Report Line Line Total Description Top of page Personnel (+) Senior Personnel     (+) Other Personnel (+) Other Personnel Budgets Report Line Line Total Description Top of page Other Personnel (+) Other Academic     (+) Post Docs (+) Other Full-time Personnel (+) Graduate Assistanships (+) Wage & Other Personnel Report Line Line Total Description Top of page Other Personnel Budgets (+) Salary Budget     (+) Wage Budget Report Line Line Total Description Top of page Travel (+) Domestic     (+) Foreign Report Line Line Total Description Top of page Other Direct Costs (+) Materials and Supplies     (+) Publications (+) Consultant Services (+) Sub-Awards & Contracts (+) Renovations (+) Stipend (+) Tuition Remission / Tuition (+) Other Costs (+) Direct Costs Budgets Report Line Line Total Description Top of page Sub-Awards & Contracts (+) Non-Overhead Bearing     (+) Overhead Bearing

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