This page provides a recent summary of new expenditure types and object codes and changes to existing expenditure types and object codes completed for the current fiscal year.
Additional resources:
- Complete lists of existing expenditure types (ETs) and object codes (OCs).
- Instructions to request new or change existing ETs or OCs.
- To receive email communications on ET and OC updates, subscribe to the distribution list.
| Exp Type | Title/Description | Date Added | iBudgets usage | IJ Public usage | IJ Special usage | IJ Central | IPO usage | PCard flag usage |
|---|---|---|---|---|---|---|---|---|
| ET 51839 | PHARMACY PREMIUMS: Premium payments for pharmacy only charges. | May 2026 | ✔ | ❌ | ✔ | ✔ | ✔ | ❌ |
| ET 58521 | INTERDEPT SoM SPACE CHARGES: Interdepartmental allocation of space charges intended for School of Medicine use only. | March 2026 | ✔ | ❌ | ✔ | ✔ | ❌ | ❌ |
| ET 56235 | CARDINAL CARE INS SUBSIDY: To capture premium costs related to the Cardinal Care student health insurance program not charged to students through the tuition billing process but paid to the insurer. These costs can be for student coverage as well as for dependent coverage. This is the cost subsidized by the university for the Cardinal Care student insurance program. | February 2026 | ✔ | ❌ | ❌ | ✔ | ❌ | ❌ |
| ET 55985 | COGS BEVERAGE: Cost of Goods Sold Beverage includes beverage food items in both single serve and bulk formats. Common items cans/bottles of soda/juice/tea/water, soft drink syrup BIBs (bib-in-box), smoothie mixes, and powder or concentrate mixes to produce beverages. For dry coffee beans, instant coffee, cafe drink mixes, and dried tea leaves or tea bags use 55930 COGS Groceries. | January 2026 | ✔ | ✔ | ✔ | ✔ | ✔ | ✔ |
| ET 55515 | COGS KITCHEN EQUIPMENT: Residential & Dining Enterprise Kitchen Equipment includes larger, more substantial kitchen equipment items with a cost less than $5,000. Typically, kitchen equipment, furnishings, and supplies that are expected to last more than a year or two. Common items are: Stoves, microwaves, speed racks, storage/dunnage racks, appliances with more than a year warranty like Vitamix blenders, safety mats, etc. | January 2026 | ✔ | ✔ | ✔ | ✔ | ✔ | ✔ |
| ET 51838 | PHARMACY REBATES: Health Plan Pharmacy Rebates - Human Resources use only. Rebates for pharmacy charges related to the health plans like drug settlements, prior year settlements etc. Included in the fringe benefits pool. Offsets pharmacy charges recorded in ET 51830, 51831, and 51832. | November 2025 | ✔ | ❌ | ✔ | ✔ | ❌ | ❌ |
| Object Code | Title/Description | Date Added | iBudgets usage | IJ Public usage | IJ Special usage | IJ Central usage |
|---|---|---|---|---|---|---|
| No new object codes. |
| Object Code | Title/Description | Date added | iBudgets usage | IJ Public usage | IJ Special usage | IJ Central usage |
|---|---|---|---|---|---|---|
| No new object code parents. | ||||||
| Exp Category Code | Title | Date Added |
|---|---|---|
| No new expenditure categories. |
| Exp Category Code | Title | Date Added |
|---|---|---|
| No new code |
| Exp Type/Obj Code | Title | Date Changed | Previous Version | Current Version (changes listed or in bold) |
|---|---|---|---|---|
| OC 12100 | TR PLEDGES RECEIVABLE | June 2026 | No description | To record the gross present value of unconditional pledges receivable from donors under temporarily restricted gift agreements. |
| OC 12110 | PR PLEDGES RECEIVABLE | June 2026 | No description | To record the gross present value of unconditional pledges receivable from donors under permanently restricted gift agreements. |
| OC 12200 | TR PLEDGES PRESENT VALUE DISC | June 2026 | No description | To record the unamortized present value discount on temporarily restricted pledges receivable, representing the difference between face value and discounted present value. |
| OC 12210 | PR PLEDGES PRESENT VALUE DISC | June 2026 | No description | To record the unamortized present value discount on permanently restricted pledges receivable, representing the difference between face value and discounted present value. |
| OC 12300 | TR PLEDGES REC - ALLOW LOSSES | June 2026 | No description | To record the estimated credit balance allowance offsetting temporarily restricted pledges receivable for amounts deemed unlikely to be collected, reducing net pledges to their realizable value. |
| OC 12310 | PR PLEDGES REC - ALLOW LOSSES | June 2026 | No description | To record the estimated credit balance allowance offsetting permanently restricted pledges receivable for amounts deemed unlikely to be collected, reducing net pledges to their realizable value. |
| OC 19999 | DUE TO/FROM SET OF BOOKS | June 2026 | No description | To record amounts due to or from between the EN and SU ledgers for balancing purposes. The amounts associated with this object code are generated exclusively by the system cross-book process and will always net to zero when consolidating the SU and EN ledgers. Manual journal entries are not permitted. |
| ET 56884 | SLAC IDC - Program Development | June 2026 | Title: SLAC IDC - SPECIAL INDIRECTS Description: Burden applied at special rates (requires CFO approval). | Title: SLAC IDC - Program Development Description: Burden applied to cover program development costs at SLAC. |
| ET 56887 | SLAC IDC - Management Fee | June 2026 | Title: SLAC IDC - INSTIT. GENERAL PLANT PROJECT Description: Burden applied to cover costs of Institutional General Plant Projects. | Title: SLAC IDC - Management Fee Description: Burden applied to cover costs of the SLAC Management Fee. |
| OC 11055 | FUNDS DUE TO DUE FROM- RECLASS | May 2026 | No description | To record reclassification entries to offset 11050, which has a balance caused by ZBxxx agency awards. |
| OC 11125 | PETTY CASH | May 2026 | No description | To record small cash funds maintained at various university departments for minor, incidental operational expenditures. |
| OC 11205 | SLAC PAYROLL CLEARING | May 2026 | No description | To record a receivable from SLAC National Accelerator Laboratory for payroll paid by Stanford for SLAC employees. Auto-accounts from expenditure types 5199X. |
| OC 11215 | RECEIVABLES CLEARING | May 2026 | No description | To record accounts receivable payments temporarily held in a clearing account pending proper identification, coding, and posting to the appropriate receivable account. |
| OC 11216 | AR - UNAPPLIED RECEIPTS | May 2026 | No description | To record accounts receivable payments that have been received but not yet matched or applied to a specific outstanding accounts receivable balance. |
| OC 11217 | AR - ON ACCOUNT RECEIPTS | May 2026 | No description | To record accounts receivable payments received from customers or sponsors that are held on account pending application to specific invoices or charges. |
| OC 11221 | OTHER REC - GENERAL | May 2026 | No description | To record general accounts receivable amounts due to the University that do not fall within a more specific receivable category. |
| OC 11222 | OTHER REC - AUX & SERVICE CTR | May 2026 | No description | To record accounts receivable amounts due to the University's auxiliary enterprises and service centers for goods or services provided. |
| OC 11230 | ACCTS REC - ALLOW FOR LOSSES | May 2026 | No description | To record the estimated credit balance allowance offsetting gross accounts receivable for amounts deemed unlikely to be collected, reducing net receivables to their realizable value. |
| OC 11250 | NOTES RECEIVABLE | May 2026 | No description | To record the principal balances of formal promissory notes due to the University from borrowers under written loan agreements. |
| OC 11271 | STUDENT AR -GENERAL | May 2026 | No description | To record general accounts receivable amounts due from students for tuition, fees, and other charges billed through the student accounts system. |
| OC 11272 | STUDENT AR -PAYMT PLAN AR | May 2026 | No description | To record student accounts receivable balances enrolled in an approved payment plan, representing installment amounts due over the plan period. |
| OC 11273 | STUDENT AR -PSOFT PAYMT CONTRL | May 2026 | No description | To record student payment control balances managed through PeopleSoft, used for system-level reconciliation of student account transactions. |
| OC 11275 | STUDENT AR -UNAPPLIED AID | May 2026 | No description | To record financial aid disbursements credited to student accounts that have not yet been applied to outstanding tuition or fee charges. |
| OC 11276 | AGENCY A/R | May 2026 | No description | To record receivable amounts due from external agencies under contractual arrangements to cover tuition and fees for services or programs provided by the University. |
| OC 11279 | STUDENT AR - ALLOW FOR LOSS | May 2026 | No description | To record the estimated credit balance allowance offsetting gross student accounts receivable for amounts deemed unlikely to be collected, reducing net student receivables to their realizable value. |
| OC 11283 | STUDENT LOANS REC SU | May 2026 | No description | To record the principal balances of student loans funded by Stanford University and extended to students under University-administered loan programs. |
| OC 11284 | STUDENT LOANS REC GOVT | May 2026 | No description | To record the principal balances of student loans funded by the federal government and administered by the University under government loan programs such as Perkins. |
| OC 11287 | STUDENT LOANS LOAN ORIG CONTRL | May 2026 | No description | To record loan origination control balances used to reconcile and track new student loan disbursements through the loan origination process. |
| OC 11288 | STUDENT LOANS UAS CONTROL | May 2026 | No description | To record control balances related to student loans managed through the University Accounting System, used for reconciliation and system integrity. |
| OC 11289 | STUDENT LOANS ALLOW FOR LOSS | May 2026 | No description | To record the estimated credit balance allowance offsetting gross student loan receivables for amounts deemed unlikely to be collected, reducing net student loans to their realizable value. |
| OC 11291 | LOANS REC FAC STAFF HOUSING OT | May 2026 | No description | To record the outstanding principal balances of housing loans extended by the University to faculty and staff under University-sponsored loan programs. |
| OC 11295 | OTHER LOANS RECEIVABLE | May 2026 | No description | To record the outstanding balances of loans extended by the University that do not fall within a more specific loan receivable category. |
| OC 11310 | INTERCOMPANY ACCTS RECEIVABLE | May 2026 | No description | To record receivable balances due from SHC and LPCH for intercompany transactions and services. Also includes intercompany transactions with other Stanford owned entities. |
| OC 11311 | UNBILLED IC REC -SHC/LPCH ONLY | May 2026 | No description | To record earned intercompany revenue from SHC and LPCH and their affiliates for which invoices have not yet been issued. This code should only be used for transactions related to SHC or LPCH. |
| OC 11312 | BILLED IC REC - SHC/LPCH ONLY | May 2026 | No description | To record billed intercompany receivable amounts due from SHC and LPCH and their affiliates. This code should only be used for transactions related to SHC or LPCH and their affiliates. This is auto-accounting from Object Code 11313. |
| OC 11313 | CURR MO NET CHG -SHC/LPCH ONLY | May 2026 | No description | To record the net change in intercompany balances with SHC and LPCH and their affiliates for the current month. This code should only be used for transactions related to SHC or LPCH and their affiliates. This is auto-accounting from Expenditure Types 59042 and 59059. |
| OC 11315 | REC PMT CLRING -SHC/LPCH ONLY | May 2026 | No description | To record payments from SHC and LPCH and their affiliates. The payments are then applied against the SHC and LPCH receivable account in 11312. |
| OC 11405 | INVENTORY | May 2026 | No description | To record the value of goods, supplies, and materials held by the University for use in operations, resale, or distribution. |
| OC 11410 | MATERIAL | May 2026 | No description | To record the cost of raw materials, supplies, and work in process held by University departments or service centers for use in operations, project work, or eventual sale. |
| OC 11505 | PCARD PREPAID EXPENSES | May 2026 | No description | To record prepaid expenses purchased via the University's procurement card (PCard) that have been paid in advance and will be expensed in a future period. |
| OC 11520 | GENERAL PREPAID EXPENSES | May 2026 | No description | To record payments made in advance for goods or services that will benefit future periods, to be expensed as the benefit is received. |
| OC 11530 | PREPAID EXPENSE AUX SER CTR | May 2026 | No description | To record advance payments made by University auxiliary enterprises and service centers for goods or services to be received or consumed in future periods. |
| OC 11540 | ADVANCE | May 2026 | No description | To record cash amounts advanced to individuals or departments for anticipated expenditures, pending reconciliation and expense reporting. |
| OC 11545 | STANFORD PREPAID TRAVEL CARD | May 2026 | No description | To record prepaid balances loaded onto Stanford-issued travel cards for employee business travel expenses, to be expensed as charges are incurred. |
| OC 19900 | INVESTMENT IN PET/CT | May 2026 | No description | To record the University's investment in PET CT, LLC carried under the equity method of accounting. |
| ET 52315 | ENTERTAINMENT UNALW | Apr 2026 | Description: ….Used for all student meals, such as for gatherings or during lab work. If the activity is for instructional purposes use 52440…. | Description: ….Used for meals at student-oriented activities, such as for gatherings or during lab work. If the activity is for instructional field trips, use 52440.… |
| OC 22260 | Unrelated Business Tax Payable | Feb 2026 | Title: UNRELTD BUS INC TAX SU ACQ LLC | Title: Unrelated Business Tax Payable Description: To record payables for the unrelated business income taxes on investment returns. |
| OC 47410 | Unrelated Business Tax Expense | Feb 2026 | Title: INVESTMENT EXCISE TAXES-EXPEND | Title: Unrelated Business Tax Expense Description: To record unrelated business income tax on investment returns. |
| ET 55910 | COGS RETAIL MERCHANDISE | Jan 2026 | Title: Cost of goods sold - general Description: N/A | Title: COGS RETAIL MERCHANDISE Description: Cost of Goods Sold - Retail Merchandise items that are for retail sale. Common examples are: sundries, household goods, clothing, stationary, and branded items. |
| ET 55915 | COGS THIRD PARTY FOOD | Jan 2026 | Title: Cost of goods sold - grab and go items | Title: COGS THIRD PARTY FOOD Description: Cost of Goods Sold - Third Party Food are items fully prepared off-site by a non-Stanford vendor. They require no labor to prepare except to place on shelves for sale. Only contains food items that are Ready-to-Eat, freshly prepared appetizer or entree type items ready for immediate customer consumption. Common items are: prepackaged salads, sandwiches, wraps, breakfast burritos, and meals. They DO NOT include bakery (fresh pastries or desserts – use 55945 COGS Bakery Goods) or grocery snack type items (chips, yogurt, packaged cookies that come from a broadline supplier – use 55930 COGS Groceries). |
| ET 55920 | COGS - OTHER FOOD | Jan 2026 | Description: N/A | Description: Cost of Goods Sold - Food items that do not fall into any other already defined RDE COGS categories. This is a catch basin for miscellaneous items that are considered food, but do not fit into the other expense types already defined. A common use for this expense type is accounting for substitute food items delivered (when the originally ordered food item is out of stock) and also do not have an existing item record in the purchasing system. For example, if a yellow onion is ordered but a red onion is delivered instead and kitchen decides to accept and use this substitute item. A line item in the electronic invoice of this order will reflect an EDI-substitute item without a designated expense type. This item will carry this generic expense type to reflect this status. |
| ET 55925 | COGS - MEAT | Jan 2026 | Description: N/A | Description: Cost of Goods Sold - Meat contains items that are considered both animal and plant-based proteins. Common items are: beef, chicken, pork, lamb, game meats, seafood, but also including meatless vegetarian substitute proteins such as seitan, tempeh, Gardein/Impossible Meat/Beyond Meat items. |
| ET 55930 | COGS- GROCERIES | Jan 2026 | Description: N/A | Description: Cost of Goods Sold Groceries are items that are sold at grocery markets (usually sold in the middle/center aisles) and come in dry, canned, bagged, bottled packaging. Items can be shelf-stable or frozen. Common items are: condiments, sauces, soups, dry coffee beans/tea, frozen grocery items like pizza or meals. Frozen vegetables and fruits go into 55935 COGS Produce and ice cream/frozen novelties go into 55940 COGS Dairy. |
| ET 55935 | COGS - PRODUCE | Jan 2026 | Description: N/A | Description: Cost of Goods Sold Produce contains fresh, processed, precut, frozen, dried, canned, pickled vegetable and fruit items and even non-edible vegetation used for food garnishes. Examples of non-edible items are: ti leaves, pandan leaves, banana leaves, orchid flowers and decorative pumpkins. |
| ET 55940 | COGS - DAIRY PRODUCTS | Jan 2026 | Description: N/A | Description: Cost of Goods Sold Dairy Products include fresh cheese, yogurt, sour cream, heavy cream, ice cream/frozen novelties, perishable milk, eggs (both liquid and solid forms), non-animal, plant-based milk substitute items, such as almond/coconut/soy/oat milk. For dried dairy items (such as powdered milk) use 55930 COGS Groceries. |
| ET 55945 | COGS - BAKERY GOODS | Jan2026 | Description: N/A | Description: Cost of Goods Sold Bakery Goods are freshly baked items that come from a non-Stanford bakery supplier. These are usually pastry/dessert/bread items that have a one-to-three day shelf life or expire in less than a week. For packaged baked goods with longer shelf life (that come frozen or shelf-stable) use 55930 COGS Groceries. |
| ET 55510 | RDE CULINARY TOOLS SMALLWARES | Jan2026 | Description: N/A | Description: Residential & Dining Enterprise Culinary Tools Smallwares are items that help prepare food, but have a shorter lifespan and easily wear out needing more frequent replacement (i.e. tongs, serving ware, Cambro containers, hotel pans, can openers, etc.) and items used for front-of-the-house customer service (i.e. napkin dispensers, paper towel dispensers, toilet paper dispensers, salt & pepper shakers, etc.) |
| ET 55540 | RDE DISPOSABLE SUPPLIES | Jan 2026 | Description: N/A | Description: Residential & Dining Enterprise Disposable Supplies are disposable paper or plastic items, meant for one-time use (i.e. compostable plates, utensils, napkins, food wrapping materials, food serving trays/boats, picks, etc.) that help to serve to-go food to customers. Also includes disposable paper products like paper towel, toilet paper, and napkin paper products used in kitchens and front-of-the-house food service or housing/maintenance operations. |
| ET 52315 | ENTERTAINMENT UNALW | Jan 2026 | Description: Added sentence: "Used for all student meals, such as for gatherings or during lab work." | |
| OC 53301 | REPAIR & MAINT | Dec 2025 | Title: EQUIPMENT REPAIR & MAINT | Title: REPAIR & MAINT |
| ET 55320 | SHIPPING HANDLING | Nov 2025 | Description: ...In most cases, shipping and handling is considered administrative in nature and may not be charged directly to sponsored projects, unless specifically budgeted on a major project. Ref: RPH 3.6 and A-21 F.6.b. and J.52... | Description: ...In most cases, shipping and handling is considered administrative in nature and may not be charged directly to sponsored projects, unless specifically budgeted on the award. Ref: RPH 15.4 Charging for Administrative Expenses... |
| OC 11320 | RELATED PARTY TAX RECEIVABLES | Nov 2025 | Title: INTERCOMPANY NOTES RECEIVABLE Description: None | Title: RELATED PARTY TAX RECEIVABLES Description: To record receivables from SHC and LPCH for net investment income excise tax on investments held by the University or the hospitals. This includes both current and deferred tax receivables from the hospitals. |
| Expenditure Type/Object Code | Title | Date Disabled |
|---|---|---|
| OC 11117 | DOMESTIC CASH - BROKERAGE | May 2026 |
| OC 11190 | INTERNAL ADVANCES - MP & EFP | May 2026 |
| OC 11235 | MORTGAGES RECEIVABLE | May 2026 |
| OC 11274 | AGENCY CONTRACT CLEARING | May 2026 |
| OC 11404 | INVENTORY DEPRECIATION PUBL | May 2026 |
| OC 11560 | PREPAID PENSION COST | May 2026 |
| OC 11571 | PREPAID STUDENT TUITION ALLOW | May 2026 |
| OC 19800 | CASBS ACQUISITION | May 2026 |
| ET 55921 | PURCHASE PRICE VARIANCE (R&DE) | January 2026 (End Date 22-JAN-2026) |
| ET 55922 | PURCHASE QUANTITY VARIANCE | January 2026 (End Date 22-JAN-2026) |