Base & Object Code Table for Indirect Costs

Base & Object Code Table for Indirect Costs

February 24, 2014

Summary: The base code is used for contract and grant projects to identify expenditures for which indirect cost recovery is applicable.

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
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