Base & Object Code Table for Indirect Costs

Base-Object Code Table: Used for facilities and administration (F&A) cost inclusion and exclusion in calculation of indirect costs for contract and grant projects. (Last updated 9/30/11)

 F&A Base Code

 Description

 Object Codes Title

 Object Codes
Subject to F&A

 Object Codes
NOT Subject to F&A

ASalaries & Wages  (excluding employee benefits) 
   range of various chargeable codes 1000 - 1999 
   range of various non chargeable codes  2000 - 9999
B TDC - Total Direct Costs (with specified exception) 
   range of various chargeable codes 1000 - 3799
 4000 - 9999
 
   Indirect cost recovery
 Recharge credits (sub 09 only)
  3800 - 3899
 3900 - 3999
C  TDC - Total Direct Costs (with specified exception)
   range of various chargeable codes 1000 - 3799
 4000 - 7504
 7506 - 8569
 8574 - 8589
 8594 - 8639
 8644 - 8709
 8761 - 8969
 8974
 8979 - 9999
 
   Indirect cost recovery  3800 - 3899
   Recharge credits (sub 09 only)  3900 - 3999
   Student tuition, registration and other student fees  7505
   Mandatory medical insurance
premiums for students (sub 06 only)
  8570 - 8573
   OP Graduate student fee remission  8590 - 8593
   Grad student partial fee remission-2 (two)  8640 - 8643
   Postdoc scholar benefits plan  8710 - 8760
   Grad student fee remission  8970 - 8973
   GSR non-resident tuition remission  8975 - 8978
D  Salaries and Wages  (including employee benefits)
   Salaries and wages 1000 - 1999 
   Employee benefits 8200 - 8999 
   range of various non chargeable codes  2000 - 8199
 9000 - 9999
J  MTDC- Modified Total Direct Costs 
   range of various chargeable codes 1000 - 3179
 3181 - 3465
 3468 - 3799
 4000 - 4550
 4552 - 5799
 5801 - 7299
 7301 - 7500
 7506 - 8569
 8574 - 8589
 8594 - 8639
 8644 - 8969
 8974
 8979 - 8999
 9100 - 9102
 9104
 9106
 9200 - 9250
 
   Alterations and renovations  3180
   Patient care costs  3466 - 3467
   Indirect cost recovery  3800 - 3899
   Recharge credits (sub 09 only)  3900 - 3999
   Genomic array supplies-overhead exempt (over $75,000 in given year)  4551
   Space rental or off campus lease  5800
   Single subcontract>than $25,000  7300
   Student stipends  7501 - 7504
   Student tuition, registration and other student fees  7505
   Mandatory medical insurance premium for students (sub 06 only)  8570 - 8573
   OP graduate student fee remission  8590 - 8593
   Grad student partial fee remission-2 (two)  8640 - 8643
   Grad student fee remission  8970 - 8973
   GSR non-resident tuition remission  8975 - 8978
   Equipment and facilities  9110 - 9199
 9251 - 9999