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 Type | Title/Description | Date Added | iBudgets usage | IJ Public usage | IJ Special usage | IJ Central | IPO usage | PCard flag usage |
|---|---|---|---|---|---|---|---|---|
| ET 53512 | WARRANTY COST - To record all warranties costs on products or equipment. Follow prepaid policy for large multiyear warranties. | June 2025 | ✔ | ✔ | ✔ | ✔ | ✔ | ✔ |
| ET 55980 | COGS ALCOHOL - Cost of goods sold - alcohol (R&DE only) | May 2025 | ✔ | ❌ | ✔ | ✔ | ❌ | ❌ |
| ET 54465 | DAPER NIL LICENSE FEE UNALW - Confidential student-athlete Name, Image, Likeness (NIL) license fees based on a fully executed agreement between Stanford and the student-athlete. (Full description: Use ET Query tool.) | April 2025 | ✔ | ✔ | ✔ | ✔ | ❌ | ❌ |
| ET 54470 | DAPER NIL LICENSE FEE UNALW - Confidential student-athlete Name, Image, Likeness (NIL) license fees based on a fully executed agreement between Stanford and the student-athlete. (Full description: Use ET Query tool.) | April 2025 | ✔ | ✔ | ✔ | ✔ | ❌ | ❌ |
| ET 54475 | DAPER ADDTL NIL LICENSE FEE - Based on the occurrence of certain events, additional student-athlete Name, Image, Likeness (NIL) license fees may be paid to student-athletes in the event certain accomplishments or achievements are reached (Full description: Use ET Query tool.) | April 2025 | ✔ | ✔ | ✔ | ✔ | ❌ | ❌ |
| ET 56070 | CARBON OFFSETS - To record the purchase of carbon offsets and carbon credits, which are used to offset the university's direct or indirect carbon emissions. Carbon offset purchases support external organizations that manage carbon reduction projects. | January 2025 | ✔ | ✔ | ✔ | ✔ | ✔ | ❌ |
| Object Code | Title/Description | Date Added | iBudgets usage | IJ Public usage | IJ Special usage | IJ Central usage |
|---|---|---|---|---|---|---|
| OC 46486 | DAPER NCAA HOST REVENUE - Payments received from the NCAA for hosting a tournament or championship. Use 46483 for NCAA revenue distributions and grants, and 46487 for NCAA expense reimbursements received related to participation in a postseason play game. DAPER only. | July 2025 | ✔ | ❌ | ✔ | ✔ |
| OC 46487 | DAPER NCAA EXPENSE REIMB - Payments received from the NCAA for hosting a tournament or championship. Use 46483 for NCAA revenue distributions and grants, and 46487 for NCAA expense reimbursements received related to participation in a postseason play game. DAPER only. | July 2025 | ✔ | ❌ | ✔ | ✔ |
| OC 46488 | DAPER CONFERENCE POSTSEASON - Payments received from the NCAA for hosting a tournament or championship. Use 46483 for NCAA revenue distributions and grants, and 46487 for NCAA expense reimbursements received related to participation in a postseason play game. DAPER only. | July 2025 | ✔ | ❌ | ✔ | ✔ |
| OC 46492 | DAPER PARKING REVENUE - Payments received from the NCAA for hosting a tournament or championship. Use 46483 for NCAA revenue distributions and grants, and 46487 for NCAA expense reimbursements received related to participation in a postseason play game. DAPER only. | July 2025 | ✔ | ✔ | ✔ | ✔ |
| OC 46622 | DAPER FACILITY USE FEE - Payments received from the NCAA for hosting a tournament or championship. Use 46483 for NCAA revenue distributions and grants, and 46487 for NCAA expense reimbursements received related to participation in a postseason play game. DAPER only. | July 2025 | ✔ | ✔ | ✔ | ✔ |
| OC 46623 | DAPER FACILITY USE FEE - OTHER - Payments received from the NCAA for hosting a tournament or championship. Use 46483 for NCAA revenue distributions and grants, and 46487 for NCAA expense reimbursements received related to participation in a postseason play game. DAPER only. | July 2025 | ✔ | ✔ | ✔ | ✔ |
| OC 48645 | INTERDEPT SPONSORSHIP & AD REV - Payments received from the NCAA for hosting a tournament or championship. Use 46483 for NCAA revenue distributions and grants, and 46487 for NCAA expense reimbursements received related to participation in a postseason play game. DAPER only. | July 2025 | ✔ | ✔ | ✔ | ✔ |
| OC 48650 | INTERDEPT DAPER USE FEE - Payments received from the NCAA for hosting a tournament or championship. Use 46483 for NCAA revenue distributions and grants, and 46487 for NCAA expense reimbursements received related to participation in a postseason play game. DAPER only. | July 2025 | ✔ | ✔ | ✔ | ✔ |
| OC 15416 | SBST END UNLIMITED - To record investments in the SBST Trust (Pool T) that have been designated by the donor agreement as pure unlimited endowment funds. | June 2025 | ✔ | ❌ | ❌ | ❌ |
| OC 45126 | POOL T ENDOW EARNINGS - RESTR - Pool T earnings payout received in endowment funds from pure shares in Pool T. | June 2025 | ✔ | ❌ | ❌ | ❌ |
| OC 45319 | POOL T ENDOW APPR PAYOUT-RESTR - Pool T appreciation payout received from pure shares in Pool T. | June 2025 | ✔ | ❌ | ❌ | ❌ |
| OC 46136 | ALCOHOL REVENUE - Revenue from alcohol sales for Specialty Events LLC. Should only be used by Residential & Dining Enterprises. | May 2025 | ✔ | ❌ | ✔ | ✔ |
| Object Code | Title/Description | Date added | iBudgets usage | IJ Public usage | IJ Special usage | IJ Central usage | IPO 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 in bold) |
|---|---|---|---|---|
| ET 51991 | SLAC PAYROLL - EXEMPT | August 2025 | Name: SLAC PAYROLL - EXEMPT Description: Salary for SLAC Exempt employees. (Full description: Use ET Query tool.) | Name: SLAC PAYROLL Description: Salary for SLAC |
| ET 58360 | INTERDEPT CONF OFF SVC EXPS | August 2025 | Name: INTERDEPT CONF OFF SVC EXPS Description: Interdepartmental Charge-Used only by Stanford Conference Office to record the costs of supplies and expenses incurred on behalf of conference guests. Includes housing, food service, damages, parking permits, lost keys, meeting rooms, linen rental, typewriter rental, photo- copying, maps, porters, etc. Must not be used by Stanford staff attending conferences (see 52510). | Name: INTERDEPT STAN CONFERENCE EXPS |
| ET 58365 | INTERDEPT FACILTY USE CHARGE | August 2025 | Description: Interdepartmental Charge - Fees for use of facility or meeting room. | Description: Interdepartmental Charge- INTERDEPT FACILTY USE CHARGE - Fees for use of facility or meeting room. This includes use of facilities for holding conferences, and all conference-related rental items, including rooms, tables, chairs, audiovisual equipment, food and beverage service, linen rental, and similar services. This ET is subject to IDC burden and should be used on sponsored awards unless specifically excluded by the sponsor. |
| OC 46473 | DAPER GUARANTEE FROM OPPONENT | July 2025 | Name: DAPER GUARANTEE FROM OPPONENT | Name: DAPER GUARANTEES |
| OC 46475 | DAPER MEDIA RIGHTS OTHER | July 2025 | Name: DAPER MEDIA RIGHTS OTHER Description: DAPER revenue generated from sale of media rights for athletic events other than football. | Name: DAPER MEDIA RIGHTS Description: DAPER revenue received for radio, television, internet, digital, and e-commerce rights, including the portion of conference distributions related to media rights. DAPER use only. |
| OC 46483 | DAPER NCAA DISTRIBUTIONS | July 2025 | Description: Revenues received from the NCAA which could include revenue distributions, grants, NCAA championships travel reimbursements and payments received from the NCAA for hosting a championship. (Use 46484 for Conference distributions). DAPER only. | Description: DAPER revenues received from the NCAA which could include revenue distributions and grants. Use 46486 for NCAA payments received for hosting a tournament or championship, and 46487 for NCAA expense reimbursements received related to participation in a postseason play game. DAPER only. |
| OC 46484 | DAPER CONFERENCE DISTRIBUTIONS | July 2025 | Description: Revenues received by conference distributions, excluding portions of distribution relating to media rights (use 46480 for Football Media Rights and 46475 for Non-Football Media Rights, and use 46483 for NCAA distributions). DAPER only. | Description: DAPER revenues received by conference distributions, excluding portions of distribution relating to media rights (use 46475 for Media Rights. Conference distributions of revenue generated by post-season play to conference members are to be recorded using 46488: DAPER Conference Postseason. DAPER only. |
| ET 53511 | EQUIPMENT REPAIR AND MAINTENANCE | June 2025 | From description: "Includes manufacturer's warranties, preventative maintenance contracts, equipment calibration, and general repairs." | From description: "Includes |
| ET 54630 | HUMAN SUBJ PMTS INCENTIVES | June 2025 | From description: "Also used to reimburse SU employees for tangible items and gift cards purchased and given to human subjects on research projects." | From description: "Also used to reimburse SU employees for cash advances, tangible items and gift cards purchased and given to human subjects on research projects." |
| ET 51190 | RBE UNALW SLRY OVER CAP | May 2025 | Expenditure type description: "Regular Benefits Eligible Salary Faculty..." | Expenditure type description: "Regular Benefits Eligible Salary Over Cap UNALLOWABLE..." |
| ET 52356 | FOOD/WORKING MEALS W/ALC UNALW | May 2025 | Expenditure type name (also included in expenditure type description): "52356 FOOD" | Expenditure type name (also included in expenditure type description): "52356 FOOD/WORKING MEALS W/ALC UNALLOWABLE" |
| ET 52416 | DAPER CHARTER AIR UNALW | May 2025 | Expenditure type name (also included in expenditure type description): "DAPER" | Expenditure type name (also included in expenditure type description): "52416 DAPER CHARTER AIR UNALLOWABLE" |
| ET 56015 | STUDENT PROG SUPPORT UNALW | May 2025 | Expenditure type description field did not include expenditure type name. | Expenditure type description now starts with expenditure type name: “56015 STUDENT PROG SUPPORT UNALLOWABLE” |
| ET 56312 | EXT INTEREST EXP UNALW | May 2025 | Expenditure type description: | Expenditure type description: “56312 EXT INTEREST EXP UNALLOWABLE” |
| ET 54630 | HUMAN SUBJ PMTS INCENTIVES | April 2025 | Long Description - Payment of incentives (cash or gift cards) to human subjects and other research project participants in a research project. All participants, including Stanford/SLAC staff, may be paid using the Expense Requests system using this expenditure type or through supplement pay through the payroll process. | Long Description - 54630 HUMAN SUBJECT PAYMENT INCENTIVES This ET is used for non-SU human subject payments. Also used to reimburse SU employees for tangible items and gift cards purchased and given to human subjects on research projects. These reimbursements are paid via Expense Requests system. Monetary incentive payments to Stanford/SLAC employee human subjects should be processed via Payroll ET 51930. |
| OC 43110 | UR EXPEND GIFT IN SUPP OF OPS | March 2025 | Long Description - Blank | Long Description - Unrestricted Expendable Gift Revenue in Support of Operations Used by central office ONLY |
| OC 43115 | UR EXPEND GIFT REV PRIOR YEAR ADJ | March 2025 | Long Description - Blank | Long Description - Unrestricted Expendable Gift Revenue to adjust Prior Year gift amounts. Used by central office ONLY |
| OC 43120 | UR EXPEND GIFT NOT OPERATION | March 2025 | Long Description - Blank | Long Description - Unrestricted Expendable Gift Revenue not for Operations. Used by central office ONLY |
| OC 43130 | DONOR ADVISED FUNDS | March 2025 | Long Description - Blank | Long Description - Gift Revenue to Donor Advised Funds. |
| OC 43155 | PLEDGE PAYMENTS -EXPEND PY ADJ | March 2025 | Long 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 43210 | TR GIFT REVENUE CURRENT YEAR | March 2025 | Long Description - Blank | Long Description - Temporarily Restricted Gift Revenue Current Year. Used by central office ONLY |
| OC 43215 | TR GIFT REVENUE PRIOR YEAR ADJ | March 2025 | Long Description - Blank | Long Description - Temporarily Restricted Gift Revenue to adjust prior year amounts. Used by central office ONLY |
| OC 43229 | TR EXPEND PLDG PMT RLSD FOR OP | March 2025 | Long Description - Blank | Long Description - Expendable Pledge Payments at the Central Award level. Net zero with 43150 and 43155. Used by central office ONLY. |
| OC 43230 | TR PLEDGE PYMT | March 2025 | Long Description - Blank | Long Description - Temporarily Restricted Pledge Payments Current Year |
| OC 43260 | TR PLEDGES | March 2025 | Long Description - Blank | Long Description - Temporarily Restricted Pledge Revenue |
OC 43270 | TR PLEDGE ADJMTS | March 2025 | Long Description - Blank | Long Description - Temporarily Restricted Pledge Revenue Adjustment
|
OC 43290 | TR PLEDGE PV DISCT EXP | March 2025 | Long Description - Blank | Long Description - Temporarily Restricted Pledge Present Value Discount Expense
|
OC 43310 | PR GIFT REVENUE CURRENT YEAR | March 2025 | Long Description - Blank | Long Description - Permanently Restricted Gift Revenue Current Year
|
OC 43315 | PR GIFT REVENUE PRIOR YEAR ADJ
| March 2025 | Long Description - Blank | Long Description - Permanently Restricted Gift Revenue to adjust prior year amounts.
|
OC 43330 | PR PLEDGE PYMT | March 2025 | Long Description - Blank | Long Description - Permanently Restricted Pledge Payment |
OC 43360 | PR PLEDGES | March 2025 | Long Description - Blank | Long Description - Permanently Restricted Pledge Revenue |
OC 43370 | PR PLEDGE ADJMTS | March 2025 | Long Description - Blank | Long Description - Permanently Restricted Pledge Revenue Adjustment |
OC 43380 | PR PLEDGE BAD DEBT EXP | March 2025 | Long Description - Blank | Long Description - Permanently Restricted Pledge Bad Debt Expense |
OC 43390 | PR PLEDGE PV DISCT EXP | March 2025 | Long Description - Blank | Long Description - Permanently Restricted Pledge Present Value Discount Expense |
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 Code | Title | Date Disabled |
|---|---|---|
| ET 51992 | SLAC PAYROLL - NON-EXEMPT | August 2025 (End Date 30-SEP-2025) |
| ET 51993 | SLAC PAYROLL - HOURLY | August 2025 (End Date 30-SEP-2025) |
| ET 51994 | SLAC PAYROLL - BARGAINING UNIT | August 2025 (End Date 30-SEP-2025) |
| ET 51995 | SLAC PAYROLL - FACULTY | August 2025 (End Date 30-SEP-2025) |
| ET 51996 | SLAC PAYROLL - GRAD STUDENT | August 2025 (End Date 30-SEP-2025) |
| ET 51997 | SLAC PAYROLL - NON EXEMPT HOURLY | August 2025 (End Date 30-SEP-2025) |
| OC 46480 | DAPER MEDIA RIGHTS FOOTBALL | July 2025 |
OC 43220 | TR PLDG PYMT EXPEND | March 2025 |
OC 24140 | ACCRUED EXP SPONS RESEARCH | March 2025 |