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 and Description | Added | Usage Rules | ||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| iBudgets | IJ Public | IJ Special | IJ Central | IPO | PCard Flag | ||||||
| ET 55980 | COGS ALCOHOL - Cost of goods sold - alcohol (R&DE only) | May 2025 | ✔ | ❌ | ✔ | ✔ | ❌ | ❌ | |||
| ET 54465 | DAPER NIL LICENSE FEE UNALW | April 2025 | ✔ | ✔ | ✔ | ✔ | ❌ | ❌ | |||
| ET 54470 | DAPER NIL LICENSE ADVANCE UNALW | April 2025 | ✔ | ✔ | ✔ | ✔ | ❌ | ❌ | |||
| ET 54475 | DAPER ADDTL NIL LICENSE FEE | April 2025 | ✔ | ✔ | ✔ | ✔ | ❌ | ❌ | |||
| ET 56070 | CARBON OFFSETS | January 2025 | ✔ | ✔ | ✔ | ✔ | ❌ | ❌ | |||
| Object Code | Title / Description | Added | Usage Rules | ||||||
|---|---|---|---|---|---|---|---|---|---|
| iBudgets | IJ Public | IJ Special | IJ Central | ||||||
| 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 | Usage Rules | ||||
|---|---|---|---|---|---|---|---|
| iBudgets | IJ Public | IJ Special | IJ Central | IPO | |||
| 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 Code | Title | Date Changed | Previous Version | Current Version (changes in bold) |
|---|---|---|---|---|
| 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 |
|---|---|---|
OC 43220 | TR PLDG PYMT EXPEND | March 2025 |
OC 24140 | ACCRUED EXP SPONS RESEARCH | March 2025 |
