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Object Code Description Rules Examples
301 Stationery and Office Supplies Consumable items used for the operation of an office. To qualify as a supply, the item must meet one of the following criteria: cost less than $50 or have a useful life less than 2 years. Always consider 301 or 303, if applicable, before using 309.

Note: This object code is not allowable on federal grants - To determine if the item is allowable on object code 303 refer to RAG01 or RA01 under research administration policies and guidelines or contact the Research Office-Post Award staff for guidance.
This object code is not allowable on start-up -Please use object code 303.

• scissors
• ink/toner cartridges
• pens
• pencils
• tape
• blank CD/DVD –if used for office purposes
• shelving when under $50 ( not on a grant)
• name plates for offices
• Kitchen cleaning supplies
• Toner
303 Lab and Classroom Supplies Consumable items used in the lab or classroom. To qualify as a supply, the item must meet one of the following criteria: cost less than $50 or have a useful life less than 2 years. Always consider 301 or 303, if applicable, before using 309. • chemicals
• beakers
• test tubes
• blank CD/DVD –if used for lab/teaching purposes
• food that will not be consumed (for photo purposes, etc)
• Incentives to participants on grants (toys for children, items given out in a research study)
304 Food Supplies Food supplies used in research. Research studies must have an IRB # (not food to entice participation in a study-this is object code 329). • food for preparation (cooking clinics)
• food for research studies—Must have an IRB # (not to be used for food to entice participation in a study)
309 Miscellaneous Supplies Use is limited and should not be used on a Research grant.

Look at the use of the item and consider using 301 or 303 prior to using this object code .

***Please remember all gifts over $100.00 in value are taxable to the employee***

• purchase of ALL gifts/awards on gift funds (Lion statues and engraving, unless considered a service)-(includes gift bags/tissue paper)
• Secure ID cards
• 2 Factor Token
• Items participants are keeping (General, gift, OGE funds)
• Participant incentives (coded on departmental funds-NOT grants)
• Transcript copies
• Helium tanks for balloons
• Office décor (less than $50/life of less than 2 years)
• Awards
321 Telecommunications only use for hard line phones and cable bills • Landline Phones (NOT TNS)
• Comcast
323 Actual cell phone purchase and cell phone bills only (Not data charges)    
329 Meeting Expenses also includes rental of facilities, services, and equipment, and food and beverage items that are not in place of a meal ***Group Meal Form Required***

Please see x-coding policy regarding the x-coding of meeting expenses

• meeting supplies (plates, forks, spoons, knives, napkins, etc.)
• meeting food supplies (cookies, coffee, tea, soda, etc.)
332 Group Meals (also includes rental of facilities, services and equipment) ***Group Meal Form Required***

Please see x-coding policy regarding the x-coding of group meals

• when 2 or more people have a meal which replaces breakfast, lunch, or dinner during the conduct of University business
326/327/328 Travel related to Professional Development ***GENERAL FUNDS USE ONLY*** • When traveling to a conference for professional development purposes; NOT presenting
• When presenting at a conference, please use 336/337/338
336 In State Travel • Please use the Travel codes clarifications for further help https://guru.psu.edu/gfug/appendices/App09_texp.html • When all origins and destinations of a trip are restricted to locations wholly within the state of Pennsylvania.
337 Domestic Travel (CONUS) • Please use the Travel codes clarifications for further help https://guru.psu.edu/gfug/appendices/App09_texp.html • All origins and destinations of a trip restricted to locations wholly within the contiguous 48 states
• Travel within the continental United States, Alaska, Hawaii, Canada, District of Columbia and the protected U.S. territories (Puerto Rico, American Samoa, Guam, Marianas Islands, and the Virgin Islands) should be coded 337. CONUS rates must be used for the continental United States and OCONUS rates must be used for Alaska, Hawaii, Canada, and the protected U.S. territories (see list of U.S. territories above)
• Travel to Alaska/Canada/Hawaii/Puerto Rico charging Research/Unrestricted/Endowments use 337
• Traveler’s origin outside the contiguous 48 states and did they travel directly from that origin to a destination within the contiguous 48 states.
338 Foreign Travel (OCONUS) • Please use the Travel codes clarifications for further help https://guru.psu.edu/gfug/appendices/App09_texp.html • Any trip that includes a destination to a country not mentioned above (under 337 Domestic Travel) should be coded 338 and OCUNUS rates must be used
• Alaska/Canada/Hawaii-338 on General Funds
345 Books, Periodicals, Videos, CD ROMs, DVDs –books/magazines should be mailed to an office address.   • instructional video
• on-line books and magazines
• prerecorded CD/DVDs
• mailing lists
• Music downloads
• Temperament reports
• Data for research
• Online subscriptions
• Tests
360 Rent Buildings/Land   • Booth Space (contract needs to be signed by Risk Management. If space is rented from company that is not incorporated, make sure the purpose of the SRFC is 1099Rent)
• Anything related to the booth (tables, electricity, etc)
361 Rent equipment   • Water cooler rental
• IV pump rental
•Porta-potty rental
363 Miscellaneous Fees Expense   • fees for processing grad applications
• cap and gown rental
• travel Visa fee
• support for student services
• tests given by other parts of the University (AEOCPT testing)
• abstracts
• accreditations, certifications, entry landing, license, parking (includes permits), submission, sponsorship, service fees
• background checks
• article processing charge
• publication fees
• book rentals
• medications necessary for travel
• Shavers Creek services (internal)
370 Maintenance Outside Vendors (Maintenance, repair, and renovations performed and charged to the university by outside vendors) • Replacement Parts
371 Maintenance Contracts with Outside Vendors   • Warranty for a computer (as a separate charge)
372 Maintenance NOT DIRECT BILLED by OPP (Maintenance, repair, and renovations from PSU sources where the charges are NOT direct billed by OPP to the department budget) •Not for computer maintenance—use 488
374 Maintenance DIRECT BILLED by OPP (Maintenance, repair, and renovations where the charges are DIRECT BILLED by OPP to the departmental budget) •see decision tree to determine the correct object code to use for any of the above object codes for maintenance, repairs, and renovations
• Not for computer maintenance—use 488
393 Personal/Professional Services   • Not to be used when company is "INC" -Please use object code 411
394 Awards for students and non employees   • Subject payments via SRFC
407 IT Services, Internal to the University All IT services charged by one PSU department to another. • Use code 0487 for IT services provided external to the University (i.e. outside vendors)
• Use code 488 for maintenance of IT equipment or software purchased as a separate line item from them equipment/software
• TNS bills and internet/data if provided internal to University
411 Purchased Services   • all gift cards (including fees)
• costs for picking up storage boxes (inactive records center)
• any service from an "Inc" company
• fellow PSU employees
• departments charging other departments for services via IDCC
414 Printing and Copying  

• lamination

• binding

446 Warehouse Storage Costs   • boxes in storage (held at the inactive records center)
452 Software ***MUST BE APPROVED/PURCHASED BY ISS*** •includes software licensing/maintenance fees
• renew subscription for antivirus software
• ANYTHING WITH A SIGNED AGREEMENT MUST BE ROUTED THROUGH PURCHASING
• Use 488 for software maintenance purchased as a separate line item
• downloaded apps
459 Equipment Must meet both criteria of being over $50.00 (each if more than 1) and will have a useful life of at least 2 years • non-computer equipment purchases under $5,000
• non capital
THE BELOW REMAINING OBJECT CODES ARE IT OBJECT CODES. ANY QUESTIONS REGARDING THESE, PLEASE CONTACT AMY LONG IN ISS. ALL18@PSU.EDU, 865-4636
481 IT End User Devices < $5000 Includes any IT device used for the purpose of individual computing • workstations
• computer lab machines
• desktop PC's
• laptops
• tablet computers
• smart phones (when computing capability surpasses voice capability)
• e-Readers
• includes cost of maintenance/extended warranty plans if included in cost of device
482 IT Networking Devices < $5000 Includes IT equipment used to provide secure networking from the wall jack or wireless access point (WAP) back to the edge • routers, switches, hubs
• firewalls
• intrusion prevention/detection appliances
• patch panels
• includes cost of maintenance/extended warranty plans if included in cost of equipment
483 IT Peripheral Devices < $5000 Includes any IT device that is connected to a host computer, but not part of it. When peripherals are included in the cost of an end-user device, do not separate; use 0481. ISS should be purchasing these in most cases • Printers, Scanners, Copiers and Multi-function devices
• Monitors, Keyboards, Mice - when purchased separately from the end user device
• Digital signage displays
• Web Cameras
• Microphones
• Any intermediary device used to connect other devices, such as switches and hubs
• External Data Storage Devices (see code 0485 for dedicated storage appl. such as SANs and NAS)
• Technology-enabled podiums (excluding the PC, if so equipped)
• AV equipment, e.g
• Video displays & televisions not purchased as part of an end user device or video conferencing system
• Projectors
• Audio equipment, players, recording devices
• Includes cost of maintenance/extended warranty plans if included in cost of equipment
• Use 0481 for peripherals that have processors and can be used as a standalone end user device
• Use 0486 for peripherals included in the purchase cost of a dedicated video conferencing system.
484 IT Servers < $5000 Includes any IT hardware system dedicated to run one or more services as a host, usually for multiple users. When purchasing hardware intended to be used by an end-user, use 0481 even if server software will be installed. • Stand-alone servers
• rack mount servers
• blade servers
• embedded servers when the primary reason for purchase is the server and not the host equipment. These must be deviced embedded into prototype apparatus or test equipment such as digital o-scopes, spectrum analyzers, etc
• includes cost of maintenance/extended warranty plans if included in cost of equipment
• for sole-purpose video servers (hardware specifically designed for this purpose), use 486
485 IT Storage Devices < $5000 Any IT hardware system or appliance used solely for the purpose of storing large amounts of data, most often for multiple users (SAN, NAS) Also includes parts used to increase the capability or capacity of these devices, such as additional drives, interface cards, etc. • SD Cards, USB flash drives
• For storage devices intended to be connected to an end user device, such as external hard drives or solid state drives, use 0483.
• Includes cost of maintenance/extended warranty plans if included in cost of equipment
486 IT Video Devices < $5000 Includes any dedicated video communication or video security • Video Conference Room Equipment
• Security Cameras
• Video servers (servers which can only be used for video. For others, use 0484.)
• Digital video recorders/cameras
• Includes cost of maintenance/extended warranty plans if included in cost of equipment.
• For internet conferencing using web cams and end user devices, use 0483 and 0481
487 IT Services Provided by External Vendor Includes IT services offered/hosted by a provider external to the University. Need approval from ISS prior to purchasing • Downloading stock images from a website
• Survey Monkey
• Database searches (SaaS, hosted event scheduling service, hosted data storage and backup services)
• Conference calls – external vendors (ex. Meeting One)
• Ipad and cell phone data
• Drop Box
• Amazon surveys
488 IT Hardware and Software Maintenance Includes maintenance agreements for IT equipment and software when purchased as a separate line item from the hardware/software. Do not include maintenance that is part of the warranty for initial purchase of the product.  
705 Fabrication of Capital Equipment   • Must have fabrication number from property inventory before you can use this object code
• Pcard should not be used unless you have prior approval
781 IT End User Devices $5,000 & Over Includes any IT device used for the purpose of individual computing. • Computer lab machines
• Desktop PCs
• Laptops
• Tablet computers
• Smart phones(when computing capability surpasses voice capability)
• e-Readers (includes cost of maintenance/extended warranty plans if included in cost of device)
782 IT Networking Devices $5,000 & Over Includes IT equipment used to provide secure networking from the wall jack or wireless access point (WAP) back to the edge • Routers
• Switches
• Hubs
• Firewalls
• Intrusion Prevention/Detection Appliances
• Patch Panels (includes cost of maintenance/extended warranty plans if included in cost of equipment)
783 IT Peripheral Devices $5,000 & Over Includes any IT device that is connected to a host computer, but not part of it. It expands the host's capabilities but does not form part of the core computer architecture. Peripherals are often, but not always, partially or completely dependent on the host. When peripherals are included in the cost of an end-user device, do not separate; use 0781. • Printers, Scanners, Copiers & Multi-function devices
• Keyboards/Mice, when purchased separately from the end user device
• Monitors, when purchased separately from the end user device
• Digital signage displays
• Web Cameras
• Microphones
• External Data Storage Devices
• Technology enabled podiums (excluding the PC, if so equipped)
• AV equipment, e.g.
• Video displays & televisions when not purchased as part of an end user device or video conferencing system
• Projectors
• Audio equipment, players, recording devices (includes cost of maintenance/extended warranty plans if included in cost of equipment)
• Use 0781 for peripherals that have processors and can be used as a standalone end user device.
• Use 0786 for peripherals included in the purchase cost of a dedicated video conferencing system.
784 IT Servers $5,000 & over Includes any IT hardware system dedicated to run one or more services as a host, usually for multiple users. When purchasing hardware intended to be used by an end-user, use 0481 even if server software will be installed. • Stand-alone servers
• Rack mount servers
• Blade Servers
• Embedded servers when the primary reason for purchase is the server and not the host equipment. These may be devices embedded into prototype apparatus or test equipment such as digital o-scopes, spectrum analyzers, etc (includes cost of maintenance/extended warranty plans if included in cost of equipment)
785 IT Storage Devices $5,000 & Over Any IT hardware system or appliance used solely for the purpose of storing large amounts of data, most often for multiple users (SAN, NAS). Also includes parts used to increase the capability or capacity of these devices, such as additional drives, interface cards, etc. • For storage devices intended to be connected to an end user device, such as external hard drives or solid state drives, use 0783.
786 IT Video Devices $5,000 & over Includes any dedicated video communication or video security system. • Video Conference Room Equipment
• Security Cameras
• Video servers (servers which can only be used for video). For others, use 785.
• Digital video recorders/cameras ( Includes cost of maintenance/extended warranty plans if included in cost of equipment)