There are two basic account structures used at Stanford. This page describes in detail the PTAEO account structure used to record university expenditures and the PFOO account structure used to record assets, liabilities, revenue and fund transfers. Both account structures are represented on Oracle Business Intelligence (OBI) financial reports used across campus.

PTAEO is an acronym for the account segments used to classify and record expenditure transactions. PTA represents the account to which expenditures are charged. Accounts are identified using a combination of the project, task and award, referred to as the PTA. The “E” in PTAEO represents the Expenditure Type code used to record how the money was spent. The “O” in PTAEO defaults to the Stanford organization and is not broken down further by the business unit. 

The PTA and Expenditure Type codes are used when entering transactions in Stanford financial systems (e.g., iProcurement, Expense Requests, PCard, iJournals and Labor Distribution). Expenditure transaction details are recorded in the Grants Accounting (GA) module of the Oracle Financial System and are available on OBI Financial Reports.

The PTAEO account structure is used when:

  • Recording expenditures (i.e., spending money in support of the university)
  • Reviewing and approving expenditure transactions
  • Reviewing expenditure statements & reports

PTAEO Account Segments

The table below describes in detail the definition and format of each PTAEO account segment.

Account Segment Segment Name Definition Format
P Project
  • A project is a cost-incurring activity with a sufficiently distinct purpose as to require its costs being tracked as a unit (e.g., a specific research project, expenses related to a gift fund, department salary and non-salary operating expenses, a conference). 
  • A project may have one or more funding source(s), and usually an associated budget.
  • All university expenditures are associated with a project.
  • Projects are used to track sponsored projects, capital projects and non-sponsored activities.
  • Projects may:
    • cross organizational boundaries and funding sources (by having tasks in multiple orgs)
    • cross fiscal years
    • be for either one-time or on-going events
    • be simple with just one task or complex with many tasks and sub-tasks
  • All projects are assigned a project owning organization, a project principal owner and a project manager.
  • Additional resource:

Seven-character number assigned automatically by the system. No intrinsic logic in the numbers.

Example:

1234567

T Task
  • A task is a subdivision of a project used to isolate discrete sub-activities related to the project into components for ease of tracking key deliverables or activities.
    • Separate tasks with separate budgets can be defined for different organizations working on a single project.
    • Committed cost sharing is set up as a task on sponsored projects (with a separate funding source).
  • Expenditures are posted at the task level, so all projects must have at least one task.
  • All tasks are assigned to a task owning organization, a task principal owner, and a task manager (which may not be the same as the project assignments).
  • Budgets are set at the task level.
  • Additional resource:

One to eight characters that may (or may not) contain decimals to indicate subtask hierarchy. Logic may be assigned by an individual school or department.

Examples:

1

2.3

106.23.2

A Award
  • The award represents a unique source of funding to the university (e.g., sponsored award, gift, designated income, endowment, etc.).
  • An award can fund one or more projects. 
  • A project or task may be funded by one or many awards.
  • Award in PTAEO is equivalent to the fund in the PFOO account structure.
  • Each award is assigned an award owning organization, an award principal owner, and an award manager (which may not be the same as the project or task assignments).
  • Certain awards require and have a customer (sponsor), billing status and burden schedule [fringe benefit, facilities and administration (indirect) cost, infrastructure, etc.].
  • Additional resources:

Five-character alphabetical code assigned in meaningful ranges that correspond to fund classes.

Examples:

PAAAA-VZZZZ range for sponsored research

GAAAA-JZZZZ range for expendable gifts

E Expenditure Type
  • In addition to project, task and award, an expenditure type is associated with each transaction.
  • The expenditure type is used to track how the money was spent (i.e., salaries, materials, travel, etc.).
  • Certain expenditure types are used to capture unallowable costs (when expenditure type title includes "UNALW"). Learn about Unallowable Costs on the DoResearch website.
  • Additional Resources:

Five-character numeric code, usually beginning with 5.

Example:

52410 (description Domestic Travel, Allowable)

O Organization
  • The organization segment represents a unit with an established position in the University Org Code Hierarchy.
  • The organization value in the PTAEO account structure will automatically default to "ZZZZ Stanford" for all expenditure transactions and it cannot be changed.
  • For reporting purposes, the applicable owning organization or department will be identified based on the attributes defined at the project, task or award segment level. Refer to Topic Overview: Request New Account (PTA) for more information.
  • All applications used at Stanford (i.e., Oracle, PeopleSoft, and any new systems) share the same organization values.

Four-character alphabetical code

Example:

ZZZZ Stanford

PFOO is an acronym for the account segments used to classify financial transactions and balances (i.e. assets, liabilities, fund balances, revenue and expenses) in the general ledger (GL) module of Oracle Financials. The “P” in PFOO represents the project and the “F” stands for fund, which is synonymous with award in the PTAEO account structure. The first “O” represents the Object Type code and the second “O” represents the award-owning organization.

The PFOO account structure is used when:

  • Processing university receipts (i.e., depositing revenue)
  • Initiating fund transfers in iJournals
  • Recording assets, liability or revenue transactions
  • Running and reviewing fund statements & reports

PFOO Account Segments 

The table below describes in detail the definition and format of each PFOO account segment.

Account Segment Segment Name Definition Format
P Project
  • A project is a cost-incurring activity with a sufficiently distinct purpose as to require its costs being tracked as a unit (e.g., a specific research project, expenses related to a gift fund, department salary and non-salary operating expenses, a conference). 
  • Projects in the PTAEO account structure map to projects in the PFOO account structure.
  • A project may have one or more funding source(s), and usually an associated budget.
  • Projects are used to track sponsored projects, capital projects and non-sponsored activities.
  • Projects may:
    • cross organizational boundaries and funding sources (by having tasks in multiple orgs)
    • cross fiscal years
    • be for either one-time or on-going events
    • be simple with just one task or complex with many tasks and sub-tasks
  • All projects are assigned a project owning organization, a project principal owner, and a project manager.
  • Additional resource:

Seven-character number assigned automatically by the system. No intrinsic logic in the numbers.

Example:

1234567

F Fund
  • Fund is synonymous with Award in the PTAEO account structure and represents a unique source of funding to the university (e.g., sponsored award, gift, designated income, endowment, etc.).
  • Additional resource:

Five-character alphabetical code assigned in meaningful ranges.

Examples:

PAAAA-VZZZZ range for Sponsored Research

GAAAA-JZZZZ range for Expendable Gifts

O Object
  • Objects represented by Object Codes are used to track assets, liabilities, fund balances, revenue, and expenditure categories.
  • Expenditure type values (the "E" in the Grants Accounting (GA) PTAEO account structure) roll up into expenditure categories that map to Objects in the GL PFOO account structure. Because of the rollup and mapping, there is a greater level of expenditure detail in GA than in GL.
  • Additional Resources:

Five-character numeric code beginning with 1-5, depending on whether it is an: 1-Asset, 2-Liability, 3-Fund Balance, 4-Revenue, or 5-Expense.

Examples:

40001 Tuition Income

O Organization
  • The organization segment represents a unit with an established position in the University Org Code Hierarchy.
  • The organization value in the PFOO structure is auto-populated from the award-owning organization attribute defined during the PTA Setup Process.
  • All applications used at Stanford (i.e., Oracle, PeopleSoft, and any new systems) share the same organization values.

Four-character alphabetical code; ranges are used to group organizations together.

Example:

PFNZ English Department