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 | Object Codes |
---|---|---|---|---|
A | Salaries & 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 |