Commonly Used Expenditure Types

*allowable: eligible for Federal gov't. reimbursement

**unallowable: not eligible for Federal gov't reimbursement

1 of 3

May 2014

Expenditure

Name

Description

52210 Employee Gifts - taxable

Taxable portion of gifts or awards given to employees. Review Administrative Guide memo 2.2.10 for

criteria. See also Employee Morale, 52240.

52230 Employee Recruitment, allowable*

Reasonable costs for recruiting, including advertising, aptitude testing programs, hiring of a recruiting

agency.

52235 Employee Recruitment, unallowable**

Recruitment advertising which includes use of color printing, advertising material with non-recruiting

elements, entertainment related to recruiting.

52240 Employee Morale

Costs in accordance w/established University practice for employee morale. Includes awards,

recognition, flowers, retirement parties, & recreational activities in keeping with Stanford's practices for

rovin

workin

conditions, em

er-em

ee relations, morale, and em

erformance.

52250 Membership Dues/Fees, allowable*

Cost of membership in civic, business, technical and professional organizations. Stanford will not

normally pay for Stanford Faculty Club dues, social or travel club memberships. See Admin. Guide

Memo 5.4.3. NOTE: Certain dues are unallowable, see 52255.

52310 Alcoholic Beverages, unallowable**

Alcoholic Beverages are always unallowable. Use 52355 for other food costs, and 52240 for employee

morale, exclusive of alcohol. NOTE: When purchasing alcoholic beverages, tax and tip are also

unallowable. The

should be added to the cost and coded to 52310.

52315 Entertainment, unallowable**

Entertainment Costs for non-SU staff - always unallowable. These include any amusement, diversion,

or social activities and any costs associated with these activities (i.e. show or sporting event tickets,

meals, lod

, rentals, trans

ortation, or

ratuities

)

. See also 52320.

52320 Fundraising, unallowable**

Meals or entertainment for Fundraising purposes are always unallowable. See link below.

52355 Food

Working meals, food purchased for work, staff training classes, meetings, conferences, dept. supplies

(i.e. water, coffee, sugar). Always excludes alcohol.

52410 Travel, Domestic allowable*

Travel within the U.S. and territories for transportation, lodging, travel meals, mileage. Does not include

conference fees or purchases such as books. Go to: Fingate.stanford.edu/staff and see the Travel tab

for more detailed information.

52415 Travel, Domestic unallowable**

Domestic travel unallowable per definition and Federal guidelines. See link below.

52420 Travel, Foreign allowable*

A trip that has any portion which occurs outside of the U.S. or its territories. Also for foreign visitors

originating from outside the U.S. includes meals and lodging. See 52410 for more information.

52425 Travel, Foreign unallowable**

Foreign travel unallowable per definition and Federal guidelines. See link below.

52430 Travel, Fundraising unallowable**

Fundraising and related travel always unallowable per definition and Federal guidelines. See link below.

52445 Travel, non-SU employee

Must be used for human subjects. Can be used for allowable travel expenses for consultants, guests, or

recruits. NOTE: Patients and organ donors use 54620

52510 Training & Conference fees, non-STAP

Fees for training, conferences, workshops, event entry, or continuing education NOT paid by STAP

funds. Use REGARDLESS of whether travel is involved. For STAP use 51891 - HR only.

52920 Rental Equipment, general purpose

Rental costs of general office equipment and furnishings (furniture, AV equipment, etc.). Rental is

considered <1 year and <$5000. See 52921 for Leasing information.

52921 Lease Equipment, general purpose

Lease of general office equipment and furnishings (furniture, AV equipment, coffee machines, etc.).

Lease is a non-cancellable contract >$5,000 and >1 year. Requires Department Property Admin. (DPA)

and trackin

52950 Rental Equipment, special purpose

Rental costs of laboratory or technical items related to research, scientific, medical, or instructional.

Cannot be subject to indirect cost (see link: allowable/unallowable below).

52951 Lease Equipment, special purpose

Lease of laboratory or technical items related to research, scientific, medical, or instructional. Lease is a

non-cancellable contract >$5,000 and >1 year. Requires Department Property Admin. (DPA) tagging

and trackin

53110 Office Furniture, Capital

Stanford-owned, >$5000. Desks, office furniture, etc. (see 53135 for modular furniture). Criteria for bulk

equipment purchase must be >$400 and <$5,000 per item, 25 or more of same item, one requisition,

and total of $10,000 or more. Never char

e S

onsored Pro

ect.

53115

Scientific Equipment, Capital

(research, scientific, medical)

Stanford-owned, $5000 or greater. Includes microscopes, centrifuges, refrigerators to store specimens

used for research or medical, etc. For "bulk equipment" criteria view 53110. For fabrication of scientific

items, see the Research Policy Handbook, Document 3.7

53120 Computer Equipment, Capital

Stanford-owned, $5000 or greater. Computing or automatic data processing (mainframes, workstations,

printers, laptops, drives, etc. For "bulk equipment" criteria view 53110. Before charging Sponsored

Pro

ects, check the terms and conditions of the award.

53135 Modular Furniture, Capital

Stanford-owned, $5000 or greater. Includes modular partition furniture and modular work units of

$5,000 or more per unit. For "bulk equipment" criteria view 53110. NOTE: Contact Capital Accounting

in the Controller's Office for a Pro

ect Account and further ex

lanation.

Commonly Used Expenditure Types

*allowable: eligible for Federal gov't. reimbursement

**unallowable: not eligible for Federal gov't reimbursement

2 of 3

May 2014

Expenditure

Name

Description

53510

Maintenance and Repair, general equipment

Warranty

Repair, maintenance, modification of general equipment beyond the warranty coverage. Modifications

do not extend useful life. Before charging Sponsored Projects, check the terms and conditions of the

award. See Research Polic

Handbook, Document 3.6.

53520

Maintenance and Repair, special purpose

equipment Warranty

Repair, maintenance, modification of medical, research, scientific, or instructional equipment beyond

the warranty coverage. Modifications do not extend useful life.

53525 Maintenance and Repair, equipment Contract

Cost of purchasing a contract for maintenance and repair on equipment.

53530

Maintenance and Repair, equipment Non-

Contract

Payment for maintenance and repair when equipment is not covered by a contract or manufacturers

warranty.

54220 Accounting Fees, allowable*

Professional accounting services performed by external individuals or organizations including auditors

such as PWC. Review 54225 for unallowable charges.

54225 Accounting Fees, unallowable**

Charges in connection with any civil, criminal, or administrative proceedings, claims, appeals or patent

infringements are unallowable (unless provided for in sponsored agreement).

54230

Professional Services - not legal or accounting,

allowable*

Services performed by non-Stanford employees such as consulting, external lab analysis, honoraria for

non-SU employees. Use 54235 if unallowable**

54330 Temporary Employment Services

Costs for non-Stanford employee help such as Manpower, part-time casuals, etc. Use 54230 for

outside consultants.

54520 Photocopy and Printing, non-Stanford

Printing, photocopying, business cards, and collating costs of non-published materials. Use 58315 for

work performed by internal Stanford copy centers. NOTE: Certain advertising and promotional materials

are unallowable re

uirin

different ex

enditure t

es.

54630 Human Subject Payment Incentives

Payment to human subjects in research projects. Subjects employed by the dept. conducting the study

must be paid through Payroll. Other employees may be paid through iOU Other Checks using this

enditure t

55110 Supplies, general office

All routine consumable and non-consumable supplies used in running an office. Office supplies are

considered unallowable

, so may NOT be charged to sponsored projects unless specifically budgeted.

55115 Computer Supplies, general, non-data

Computer-related supplies incapable of storing data such as monitors, keyboards, cables, and docking

stations.

55120 Supplies, other, non-office

General non-office supplies such as kitchen items, training supplies, first aid, fans, parking scratchers,

etc.

55130 Books and Subscriptions, non-library

Books, subscriptions, or journals, for individual university business or departmental use. Should also be

coded here if purchased during travel.

55135

Special Purpose non-capital equipment

(research, scientific, medical)

Items <$5,000 that do not store data. Lab or instructional equipment such as microscopes, refrigeration

units, analyzers, etc. See 53115 for bulk equipment purchases or 55210 for lab supplies.

55140

Gen Purpose non-capital items < $5,000

(office equipment, office furniture)

All general purpose office items not under more specific categories including file cabinets, air

conditioners, shelving units, etc. See 53110 for bulk equipment purchases.

55141

Gen Purpose, Data storage non-capital

<$5,000 (computers, laptops, printers)

Items capable of storing data and used for general purpose such as computers, laptops, workstations,

printers, drives, etc. See 53120 for bulk equipment purchases.

55195 Supplies and Materials, unallowable**

Unallowable supplies or materials not covered under another expenditure type (even if >$5,000),

includes items such as art and musical instruments.

55210 Laboratory Supplies (not gas or chemical)

All general lab materials and supplies (except chemicals and gases) such as test tubes, petri dishes,

litmus paper, syringes, etc. See 55230 for chemicals and gases

55230 Chemicals Compressed Gas (incl. Praxair)

All grades of chemicals and products that contain hazardous materials as defined by state, local, or

federal regulation. Includes all compressed gases such as Praxair. Use 55210 for nucleotides,

tides, enz

mes, controlled substances,

rowth media or bio or

anisms.

55310 Postage

Cost of stamps, mailing services, reloading stamp meters, express mail, etc. Postage is considered

unallowable

, so may not be charged to sponsored projects unless specifically budgeted.

55320 Shipping & Handling- cartage, freight services

Shipping can include UPS or Fed Ex if the purpose is for shipping and not express mail. Do not use for

capital equipment as shipping charges are included with capital expenditure costs and type. May not be

char

ed to s

onsored

ects unless s

ecificall

bud

eted.

55410 Computer software licenses

Computer software packages (applications, programs,etc.) purchased from vendors where the total

acquisition cost is less than $500,000.

56010 Award Prizes to Others

Awards and prizes to staff or working associates (non-student) such as service awards. Use 52240 for

employee morale and 57610 for students. See Admin. Guide Memo 2.2.10.

58320 Interdepartmental Service Center Charges

Interdepartmental Stanford University service center charges. Other, more specific, interdepartment

charges may also be used. Must not be used for unallowable charges.

Commonly Used Expenditure Types

*allowable: eligible for Federal gov't. reimbursement

**unallowable: not eligible for Federal gov't reimbursement

3 of 3

May 2014

Expenditure

Name

Description

58365 Interdepartmental Facility Use Charges

Fees for Stanford facilities, conference or other meeting rooms which charge for their use.

58380 Interdepartmental Catering, allowable*

Costs of catering by any Stanford service center catering businesses (i.e. Bon Appetit @ Stanford

GSB). Use 58385 for any unallowable activities or portion thereof.

58385 Interdepartmental Catering, unallowable**

Costs of any interdepartmental catering, or portion of catering, which is considered unallowable (i.e.

alcohol portion).

58510-58514

Interdepartmental Charges between

departments

Can be used for charges between departments where other, more specific, criteria do not apply within

58xxx or where a department wishes a separate coding for certain items.

Allowable and Unallowable

Expenditure Types Query Tool