The object classification of expenditures identifies that which is received in return for the expenditures. Object classification has importance as a tool for internal management and as a means for reporting to external users how resources were used.

51102 FULL TIME FACULTY
Salaries paid to full-time faculty members. To be considered full-time, a faculty member must be appointed to one of the ranks specified in the Faculty Manual, and must devote full service to University duties.

51103 FULL TIME PROFESSIONAL
Salaries paid, on a monthly basis, to full-time staff members who meet the professional classification requirements specified in the Personnel Policy Manual. These individuals are EXEMPT from the Federal and State rules covering hours worked and the payment of overtime.

51104 FULL TIME BIWEEKLY STAFF
Compensation paid, on a bi-weekly basis, to full-time staff members whose job is classified as NON-Exempt from Federal and State wage and hour rules. Generally, the employee works a set amount of hours per job shift or work week and earns an overtime rate for excess hours worked.

51203 STUDENT WAGES
Compensation to students working part-time in an administrative or academic unit. The wage is calculated at an hourly rate. For FEDERAL WORK STUDY use object code 51211.

51208 PROFESSIONAL SERVICES
Expenses associated with professional services rendered by an individual, partnership or unincorporated business (e.g. legal, management consulting, medical, etc.) and subject to the reporting requirements of IRS Form 1099. A Professional Services Agreement (PSA) is required.

51210 NON-EMPLOYEE COMPENSATION
One-time or incidental payment for honorariums, casual labor or other personal services by a non-employee and subject to the reporting requirements of IRS Form 1099.

51211 FEDERAL WORK STUDY
Student wages partially funded by U.S. Department of Education.

51513 FRINGE BENEFITS
The cost of benefits pertaining to the compensation of employees. The amount is a percentage of the total of actual salaries and wages (full- and part-time) for each center/department. The costs assigned represent a percentage of such benefits as retirement, FICA, life insurance, tuition benefits, disability, workers' compensation, health insurance and unemployment.

52101 GENERAL SUPPLIES AND EXPENSES
Charges for office supplies and consumable office goods that cost less than $2,500.00 per unit and have a service life of less than five years.

52108 CONTRACTUAL EXPENSES
Expenses associated with services provided by a corporation (not subject to IRS Form 1099) on a continuous basis and evidenced by a contract or agreement. (e.g. maintenance agreements, trash removal, etc.).

52117 MEMBERSHIP AND DUES
Charges related to membership in any organization.

52118 FOOD SERVICES
Expenses related to catered events, meals taken in restaurants, or food purchased from vendors to support office functions or needs.

52201 DOMESTIC TRAVEL
Expenses incurred while traveling on University business within the continental United States (e.g. food and lodging, transport expenses, registrations, etc.).

52301 POSTAGE AND SHIPPING
Postage and shipping charges including courier expenses (e.g. UPS, Federal Express).

52401 PRINTING AND DUPLICATING
Printing and duplication expenses paid by outside parties.

52501 TELECOMMUNICATIONS
Telephone charges associated with the procurement of telephone equipment, line, and local and long- distance services as well as internal charges from the Telecommunications Department.

54102 COMPUTER EQUIPMENT
Costs associated with the purchase of computers. Supplies for personal computers and word processors are charged to Object 52101 under Office Supplies.

54105 OFFICE FURNITURE AND EQUIPMENT
Costs related to equipment and furniture that has a unit cost of $2,500.00 or more and an expected service life of more than 5 years.