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Expenditure Type and Object Code Updates

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. Refer to the page Request New or Change Existing Expenditure Type or Object Codes for code request instructions. To receive email communications on updates to expenditure types and object codes, subscribe to the distribution list

Exp TypeTitle and DescriptionAddedUsage Rules
iBudgetsIJ PublicIJ SpecialIJ CentralIPOPCard Flag   
ET 56070CARBON OFFSETSJanuary 2025   

 

Object CodeTitle / DescriptionAddedUsage Rules
iBudgetsIJ PublicIJ SpecialIJ Central   
No new object code.         

Object CodeTitleDescriptionUsage Rules
iBudgetsIJ PublicIJ SpecialIJ CentralIPO
No new object code parents.

Exp Category Code Title Added
No new expenditure categories.    

Exp Category Code Title Date Added
No new code    

 

Exp Type/ Obj CodeTitleDate ChangedPrevious VersionCurrent Version (changes in bold)
OC 43110UR EXPEND GIFT IN SUPP OF OPSMarch 2025Long Description - BlankLong Description - Unrestricted Expendable Gift Revenue in Support of Operations Used by central office ONLY
OC 43115UR EXPEND GIFT REV PRIOR YEAR ADJMarch 2025Long Description - Blank

Long Description - Unrestricted Expendable Gift Revenue to adjust Prior Year gift amounts. Used by central office ONLY

OC 43120UR EXPEND GIFT NOT OPERATIONMarch 2025Long Description - Blank

Long Description - Unrestricted Expendable Gift Revenue not for Operations. Used by central office ONLY

OC 43130DONOR ADVISED FUNDSMarch 2025Long Description - Blank

Long Description -  Gift Revenue to Donor Advised Funds.
Used by central office ONLY.

OC 43155PLEDGE PAYMENTS -EXPEND PY ADJMarch 2025Long Description - Blank

Long Description - Expendable Pledge Payments at the award level to adjust prior year pledges. Nets to zero with 43150 and 43229. Used by central office ONLY

OC 43210TR GIFT REVENUE CURRENT YEARMarch 2025Long Description - Blank

Long Description - Temporarily Restricted Gift Revenue Current Year. Used by central office ONLY

OC 43215TR GIFT REVENUE PRIOR YEAR ADJMarch 2025Long Description - Blank

Long Description - Temporarily Restricted Gift Revenue to adjust prior year amounts. Used by central office ONLY

OC 43229TR EXPEND PLDG PMT RLSD FOR OPMarch 2025Long Description - Blank

Long Description - Expendable Pledge Payments at the Central Award level. Net zero with 43150 and 43155. Used by central office ONLY.

OC 43230TR PLEDGE PYMTMarch 2025Long Description - Blank

Long Description - Temporarily Restricted Pledge Payments Current Year. Used by central office ONLY.

OC 43260TR PLEDGESMarch 2025Long Description - Blank

Long Description - Temporarily Restricted Pledge Revenue. Used by central office ONLY

OC 43270

TR PLEDGE ADJMTS

March 2025Long Description - Blank

Long Description - Temporarily Restricted Pledge Revenue Adjustment

Used by central office ONLY

 

OC 43290

TR PLEDGE PV DISCT EXP

March 2025Long Description - Blank

Long Description - Temporarily Restricted Pledge Present Value Discount Expense

Used by central office ONLY

 

OC 43310

PR GIFT REVENUE CURRENT YEAR

March 2025Long Description - Blank

Long Description - Permanently Restricted Gift Revenue Current Year

Used by central office ONLY

 

OC 43315

PR GIFT REVENUE PRIOR YEAR ADJ

 

March 2025Long Description - Blank

Long Description - Permanently Restricted Gift Revenue to adjust prior year amounts

Used by central office ONLY

 

OC 43330

PR PLEDGE PYMT

March 2025Long Description - Blank

Long Description - Permanently Restricted Pledge Payment

Used by central office ONLY

 

OC 43360

PR PLEDGES

March 2025Long Description - Blank

Long Description - Permanently Restricted Pledge Revenue

Used by central office ONLY

 

OC 43370

PR PLEDGE ADJMTS

March 2025Long Description - Blank

Long Description - Permanently Restricted Pledge Revenue Adjustment

Used by central office ONLY

 

OC 43380

PR PLEDGE BAD DEBT EXP

March 2025Long Description - Blank

Long Description - Permanently Restricted Pledge Bad Debt Expense

Used by central office ONLY

 

OC 43390

PR PLEDGE PV DISCT EXP

March 2025Long Description - Blank

Long Description - Permanently Restricted Pledge Present Value Discount Expense

Used by central office ONLY

 

OC 43110

UR EXPEND GIFT IN SUPP OF OPS

March 2025

Enabled iJournal Specialist Flag

Disabled iJournals Specialist flag 

OC 43115

UR EXPEND GIFT REV PRIOR YEAR ADJ

March 2025

Enabled iJournal Specialist Flag

Disabled iJournals Specialist flag 

OC 43215

TR GIFT REVENUE PRIOR YEAR ADJ

March 2025

Enabled iJournal Specialist Flag

Disabled iJournals Specialist flag 

OC 43229

TR EXPEND PLDG PMT RLSD FOR OP

March 2025

Enabled iJournal Specialist Flag

Disabled iJournals Specialist flag 

OC 43230

TR PLEDGE PYMT

March 2025

Enabled iJournal Specialist Flag

Disabled iJournals Specialist flag 

OC 43310

PR GIFT REVENUE CURRENT YEAR

March 2025

Enabled iJournal Specialist Flag

Disabled iJournals Specialist flag 

OC 43315

PR GIFT REVENUE PRIOR YEAR ADJ

March 2025

Enabled iJournal Specialist Flag

Disabled iJournals Specialist flag 

OC 43330

PR PLEDGE PYMT

March 2025

Enabled iJournal Specialist Flag

Disabled iJournals Specialist flag 

OC 43150

PLEDGE PAYMENTS - EXPENDABLE

March 2025

Enabled iJournal Specialist Flag

Disabled iJournals Specialist flag 

OC 43225

TR PLDG PYMT EXPEND ADJ-PY

March 2025

Enabled iJournal Specialist Flag

Disabled iJournals Specialist flag 

OC 43235

TR PLDG PYMT ADJ-PY

March 2025

Enabled iJournal Specialist Flag

Disabled iJournals Specialist flag 

OC 43335

PR PLDGE PYMT ADJ-PY

March 2025

Enabled iJournal Specialist Flag

Disabled iJournals Specialist flag 

ET 56025

STUDENT BILLS BOSP

March 2025

Description - STUDENT BILLS OVERSEAS

New Description - STUDENT BILLS BOSP

ET 56030

SUPPORT STUDENT COSTS BOSP

March 2025

Description - SUPP STUDENT COSTS OVERSEAS 

New Description - SUPPORT STUDENT COSTS BOSP

Expenditure Type/Object CodeTitleDate Changed

OC 43220

TR PLDG PYMT EXPEND

March 2025

OC 24140

ACCRUED EXP SPONS RESEARCH

March 2025

Last Updated: Apr 3, 2025

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