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. For complete lists of current codes, refer to the topic overview pages Find Existing Expenditure Types and Find Existing Object Codes.
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| Exp Type | Title/Description | Date Added | iBudgets usage | IJ Public usage | IJ Special usage | IJ Central | IPO usage | PCard flag usage |
|---|---|---|---|---|---|---|---|---|
| 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 22260 | Unrelated Business Tax Payable | 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 | 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 | January 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 | January 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 | January 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 | January 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 | January 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 | January 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 | January 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 | January 2026 | 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 | January 2026 | 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 | January 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 | January 2026 | Description: Added sentence: "Used for all student meals, such as for gatherings or during lab work." | |
| OC 53301 | REPAIR & MAINT | December 2025 | Title: EQUIPMENT REPAIR & MAINT | Title: REPAIR & MAINT |
| ET 55320 | SHIPPING HANDLING | November 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 | November 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 |
|---|---|---|
| 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) |