Base-Object Code Table: Used for facilities and administration (F&A) cost inclusion and exclusion in calculation of indirect costs for contract and grant projects.
| F&A Base Code | Description | Object Codes Title | Object Codes Subject to F&A | Object Codes NOT Subject to F&A | ||
|---|---|---|---|---|---|---|
| A | Salaries & Wages (excluding employee benefits) | |||||
| range of various chargeable codes | 1000 - 1999 | |||||
| range of various non chargeable codes | 2000 - 9999 | |||||
| B | TDC - Total Direct Costs (with specified exception) | |||||
| range of various chargeable codes | 1000 - 3799 4000 - 9999 | |||||
| Indirect cost recovery Recharge credits (sub 09 only) | 3800 - 3899 3900 - 3999 | |||||
| C | TDC - Total Direct Costs (with specified exception) | |||||
| range of various chargeable codes | 1000 - 3799 4000 - 7504 7506 - 8569 8574 - 8589 8594 - 8639 8644 - 8693 8696 - 8709 8761 - 8969 8974 8979 - 9999 | |||||
| Indirect cost recovery | 3800 - 3899 | |||||
| Recharge credits (sub 09 only) | 3900 - 3999 | |||||
| Student tuition, registration and other student fees | 7505 | |||||
| Mandatory medical insurance premiums for students (sub 06 only) | 8570 - 8573 | |||||
| OP Graduate student fee remission | 8590 - 8593 | |||||
| Grad student partial fee remission-2 (two) | 8640 - 8643 | |||||
| OP Grad Campus Fee Remission | 8694 - 8695 | |||||
| Postdoc scholar benefits plan | 8710 - 8760 | |||||
| Grad student fee remission | 8970 - 8973 | |||||
| GSR non-resident tuition remission | 8975 - 8978 | |||||
| D | Salaries and Wages (including employee benefits) | |||||
| Salaries and wages | 1000 - 1999 | |||||
| Employee benefits | 8200 - 8999 | |||||
| range of various non chargeable codes | 2000 - 8199 9000 - 9999 | |||||
| J | MTDC- Modified Total Direct Costs | |||||
| range of various chargeable codes | 1000 - 3179 3181 - 3465 3468 - 3799 4000 - 4550 4552 - 5799 5801 - 7299 7301 - 7500 7506 - 7769 7771 - 8569 8574 - 8589 8594 - 8639 8644 - 8693 8696 - 8969 8974 8979 - 8999 9100 - 9104 9106 | |||||
| Alterations and renovations | 3180 | |||||
| Patient care costs | 3466 - 3467 | |||||
| Indirect cost recovery | 3800 - 3899 | |||||
| Recharge credits (sub 09 only) | 3900 - 3999 | |||||
| Genomic array supplies-overhead exempt (over $75,000 in given year) | 4551 | |||||
| Space rental or off campus lease | 5800 | |||||
| Single subcontract>than $25,000 | 7300 | |||||
| Student stipends | 7501 - 7504 | |||||
| Student tuition, registration and other student fees | 7505 | |||||
| Postdoc Fellows | 7770 | |||||
| Mandatory medical insurance premium for students (sub 06 only) | 8570 - 8573 | |||||
| OP graduate student fee remission | 8590 - 8593 | |||||
| Grad student partial fee remission-2 (two) | 8640 - 8643 | |||||
| OP Grad Campus Fee Remission | 8694 - 8695 | |||||
| Grad student fee remission | 8970 - 8973 | |||||
| GSR non-resident tuition remission | 8975 - 8978 | |||||
| Equipment and facilities | 9110 - 9122 9140 - 9150 9200 - 9999 | |||||