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Expenditure Codes: Services

For payments to individuals, university departments must ensure that the payee is an independent contractor and must follow the procedures in:

  1. SPP 210, “Consultants/Independent Contractors” in the Staff Personnel Policies and Procedures Manual;
  2. FIN 421–01, “Guest Lecturers, Consultants, and Other Independent Contractors”; and
  3. RSP 503–03, “Consultants, Lecturers, and Other Professional Services for Sponsored Projects,” in the Research and Sponsored Projects Policies and Procedures Manual

if the payment is from a Sponsored Projects agency/org to a consultant, lecturer, or another individual rendering professional services.

A copy of Federal Form 1099 is sent to all providers of services annually when expenditures total $600 or more, except providers that are colleges or universities, corporations, or university departments. Documented expense reimbursements (7310 13) are not included on Federal Form 1099. The sub-object codes provide information that is used by the university to generate Federal Form 1099.

Sub-object Code Name Code Number Definition
Object Sub-object
Consultant’s Fees 7310 01 Payments made to an expert who is hired, usually for a short period, for professional and/or Consultant’s technical advice/opinions. Documented expense reimbursements are coded to 7310 13.
Peer Review Fees 7310 03 Payments made to individuals providing external peer review consulting services as part of accreditation or performance monitoring; typically a recognized professional in the field. Documented expense reimbursements are coded to 7310 13
Lecturer’s Fees 7310 04 Payments made to a special guest lecturer, especially a professional in the field. Documented expense reimbursements are coded to 7310 13
Non-resident Alien Expense Honorarium 7310 05 Nominal payments (typically less than $1,000) made to a non-resident alien special guest lecturer for reimbursement of expenses not documented by receipts. These expenses include transportation, lodging and meals. Federal Form 1042S is issued for these reimbursements. Supporting documentation authorizing payment in this category should show that ASU is paying the amount as reimbursement of expenses.
Legal Services 7310 07 Payments made for legal services rendered for the university by an outside lawyer or law firm specifically authorized by University General Counsel.
Settlement Payments to Attorneys 7310 08 Payments made to attorneys to settle a claim when it cannot be determined if the settlement amount includes payment for legal services and/or when the amount for legal services cannot be determined. Payment for legal services, if determinable, should be coded to 7310 07.
Damage Payments 7310 09 Payments made for all punitive damages, including those related to physical injury or physical sickness; for any compensatory damages for nonphysical injuries or sickness, such as employment discrimination or defamation; and for any other taxable damages.
Financial Services 7310 10 Payments made for financial services rendered to the university. Financial services include external audit fees, endowment management fees, and special financial reviews.
Medical Services 7310 11 Payments made to physicians or other suppliers or providers of medical or health care services.
Expense Reimbursements — Documented 7310 13 Payments made to service providers for reimbursements of expenses documented by receipts. These expenses include transportation, lodging and meals. Federal Form 1099 is not issued for these reimbursements.
Insurance 7310 16 Payments made to State Risk Management or an insurance company to protect the university against losses through fire, accident, and theft.
Academic Services 7310 17 Payments to another university or college for providing instructional services to ASU students.
Advertising — Recruitment/Procurement/Sponsored Agreement Allowable 7310 18 Advertising costs on all university accounts related to the recruitment costs of personnel or the procurement of goods and services. Also included are other advertising costs on sponsored project accounts specifically required by a sponsored agreement, or the costs of communicating with the public relating to the activities or accomplishments resulting from the performance of a sponsored agreement.
Advertising—All Other 7310 19 All other advertising costs not included in object/sub object 7310-18, Advertising-Recruitment/Procurement/Sponsored Agreement Allowable, or otherwise not allowable on a sponsored project account. For example, advertising and/or public relations costs designed solely to promote the university.
Printing 7310 22 Payments made for the production of printed matter.
Reprints and Page Charges 7310 23 Payments made for publication charges including reprint charges.
Photography and Related 7310 25 Payments made for photographic services, including the production of prints and slides from exposed film.
Photocopy Charges 7310 28 Payments made for copies of printed or other graphic material made by a device that photographically reproduces the original.
Electronic Data Processing (EDP) Services 7310 31 Payments made for electronic data processing services. These services include key-punching, magnetic tape formatting, program development, program debugging and cabling/port charges.
Temporary Personnel Pool (on-campus only) 7310 34 Payments made for temporary personnel assignments from Human Resources on-campus temporary pool ("Standby Office Services"). Payments made for off-campus temporary employment agency services are charged to 7310 99.
Entertainers/Performers 7310 37 Payments made for presenting a piece of music or performing a dramatic role before an audience.
Student Independent Contractor 7310 39 Payments made to a student who is hired to perform professional or technical services as a nonemployee.
Subject Pay 7310 40 Payments made to individuals who participate in research projects or surveys.
Sponsoring Teachers 7310 41 Payments made to various district school teachers who sponsor College of Education student teachers in their classrooms.
Laundry Services 7310 42 Payments made to launder clothes or linens.
Electronic Data Processing (EDP) Equipment—R/M 7310 43 Payments made to repair and/or maintain EDP equipment. (EDP equipment includes microcomputers, terminals, printers, and IRMA/FORTE boards.) These charges include services provided by the university’s Information Resources Management (IRM) Tech Shop, a part of Telecommunication Services.
Buildings and Grounds—R/M 7310 52 Payments made to repair and maintain buildings and grounds. Payments are made on a per job basis. These charges include services provided by the university's Department of Facilities Management.
Vehicles—R/M 7310 58 Payments made to repair and maintain university vehicles. Payments are made on a per job basis. These charges include services provided by the university's Fleet Service.
Office Furniture and Equipment — R/M 7310 64 Payments made to repair and/or maintain office furniture and equipment. (This category includes calculators, but not copier/duplicating equipment, EDP equipment or typewriters.) Payments are made on a per job basis. These charges include services provided by other university departments.
Copier Equipment— R/M 7310 67 Payments made to repair and/or maintain copier and duplicating equipment. These charges include services provided by other university departments.
Lab Equipment—R/M 7310 82 Payments made to repair and maintain laboratory equipment. Payments are made on a per job basis. These charges include services provided by university departments.
Other R/M 7310 91 Payments made to repair and maintain all equipment that is not already described above. Payments are made on a per job basis. These charges include services provided by university departments.
Lab/Scientific Services 7310 93 Payments made for scientific, engineering, analytical and other laboratory services provided by either on- or off-campus organizations, including but not limited to microprobe, vacuum line and x-ray services.
Freight—Outgoing 7310 95 Payments made to ship packages and parcels from the university; for example, through Airborne Express.
Subject Pay $100 or Less (Reimbursement of Expense Advance Only) 7310 96 Reimbursement for subject pay disbursed from a sponsored project expense advance. Only an expense advance custodian (ASU employee) may be reimbursed; direct payment of subject pay to an individual who participates in a research project should be coded to 7310 40. Subject pay from a sponsored project expense advance cannot exceed $100 per participant per year. Federal Form 1099 is not issued for these reimbursements.
Other Services 7310 99 Payments made for any services not described above.