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Expenditure Codes - Miscellaneous Expenditures

Miscellaneous Expenditures

Sub-object Code Name Code Number Definition
Object Sub-
object
Interest 7390 01 The charge for borrowed money, generally a percentage of the amount borrowed. For lease/purchase arrangements, interest expense is the difference between the purchase price and the sum of periodic payments made.
Food 7390 06 Food and meals purchased both on and off campus for an ASU purpose (i.e., departmental lunch for a guest lecturer and departmental reception).
Conference/Registration Fees 7390 16 Payments for all conference and registration fees of current ASU employees.
Dues/Membership Fees 7390 21 Payments for professional association dues. Memberships are limited to those that enhance the individual’s or department’s professional status within the university.
Subscriptions 7390 26 Payments for subscriptions to newspapers, magazines, and other periodicals. Expenditures are limited to those that provide pertinent information for university departmental operations.
Interviewee’s Expenses 7390 31 Payments for food, lodging, and travel expenses incurred by or on behalf of interviewees visiting the university.
Moving Expenses/Employee 7390 36 Payments made to move newly hired employees to the university. A separate Federal Form W-2 is prepared and sent to all recipients of moving expense payments or reimbursements.
Expense Reimbursement— Employees/Students 7390 41 Payments made to reimburse university employees and students for purchases made on behalf of the university.  Food reimbursements should be coded to 7390 06.
Procurement Card 7390 42 Payments made for expenses on ASU procurement card.
Sales Tax on Sales 7390 51 A tax paid on the sale of goods and services by certain university departments that is calculated as a percentage of the sales price. Sales taxes on university purchases of goods are included as part of the overall cost for the respective goods.
Freight—Incoming 7390 56 Payments made to ship goods to the university (e.g., Yellow Freight and Consolidated Freightways).
Insurance Reimbursements 7390 60 Recoveries made from insurance claims and deposited to state or local accounts, but not plant fund accounts nor the insurance recovery account. For Risk Management use only.
Credit Card Service Charge 7390 66 A charge assessed by a credit card agency for processing payments made to the university via a credit card (Mastercard or Visa).
Construction Insurance Premium 7390 69 Payments made for construction insurance premiums.
Bad Debt Expenses 7390 71 Expenses of an uncollectible debt, not to include student loan write-offs, which are coded separately.
Audit Unallowable Expenses 7390 88 Unallowable expenses that have been identified in an audit and transferred from a sponsored agency/org to an unrestricted agency/org.
Expense Transfer-ACO only 7390 93 Expense transfer-infrastructure-accounting use only.
Expense Transfer-ACO only 7390 94 Expense transfer-plant project-accounting use only.
Cash Advance Accountable 7390 98 Cash advances paid for research field expenses when not in travel status (Sponsored Programs use only).
Other Expenses 7390 99 Any other miscellaneous expenses not discussed above.