Common Expenditure Types

Last Updated: October 24, 2024 8:19:38 AM PDT

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.

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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
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
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.
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
522200 - Mail/Postage/Messenger Services	522200	Questionable on Sponsored Projects
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
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.
530700 - Legal Services	530700	Unallowable on Sponsored Projects
530800 - Recruiting Services	530800	Questionable on Federal Funds
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
534000 - Software Maint and Support	534000	Questionable on Sponsored Projects
534100 - Cloud Computing	534100
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

Showing 1 to 28 of 28 entries

Events

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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

Showing 1 to 22 of 22 entries

Travel

Other Expenses

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

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Common Expenditure Types

Equipment

Purchased Goods

Purchased Services

Events

Travel

Other Expenses