Objects of Expense

Effective March 1, 2001, OSR will open a standard set of object codes at the time of the initial appropriation process for Federal Demonstration Partnership (FDP) awards (including NIH Modular grants). During the following two months, departments should check their existing FDP accounts. If additional objects need to be opened, departments should send a comprehensive list of the accounts and objects to their OSR research administrator. To find the research administrator assigned to your department, go to http://www.northwestern.edu/ORSP/RA.html.

Effective May 1, 2001, OSR will no longer open objects or extend project end dates based on requests from central administrative units such as Payroll and University Services. Central units will notify the department if there is a problem. It is the department’s responsibility to make sure objects are open and accounts are active before processing any requests for payment. In the event unanticipated circumstances arise, the department should review sponsor guidelines, and if allowable, request objects be opened according to the directions below; provide a guarantee to extend the end date using an OSR-2 form; or inform OSR if new funding has arrived.

Objects of Expense List

The Objects of Expense listed at the end of this page include objects most likely to be used on a sponsored project. This is not a comprehensive list. Please note that sponsor requirements may prohibit the use of an object, even though the object is included in the list. It is also possible that the sponsor allows the use of certain objects not included in this list. If this is the case, please refer to the comprehensive Northwestern University Listing of Object Codes in the OBJT table of the CUFS/EPS system. Please review the information provided at the time of award regarding sponsor or award limitations. Specific questions should be directed to your OSR research administrator. Questions about properly classifying expenditures should be directed to Accounting Services for Research and Sponsored Programs (ASRSP).

Appropriating Accounts

For FDP awards (including NIH Modular grants), OSR will open a standard set of object codes at the time of the initial appropriation process.

For non-FDP accounts or FDP special-purpose accounts (e.g. equipment or conference grants), OSR will open a list of object codes according to the proposed budget. OSR may request an OSR-3 form if the proposal budget does not provide sufficient detail. OSR will also accept OSR-3 forms submitted by departments prior to receipt of award.

Major Rebudgeting and Opening Objects

Opening Routine Objects on Federal Demonstration Partnership (FDP) Projects: Due to the implementation of the new procedures in the Spring of 2001 for opening additional objects of expense on FDP awards, it is expected that departments will no longer send OSR requests to open objects on a routine basis. If additional routine objects still need to be opened, the established procedure is to first check the CUFS EXPC screen on-line to verify that the objects in question are not already open. If not open, send an e-mail to the OSR research administrator or OSR department assistant assigned to your department. The e-mail should include the CUFS account number, the object requested, and a brief explanation of why it needs to be opened and what it is being used for. Please allow at least 48 hours for OSR review. The list of objects is below. For object codes 8640 and/or 8650 which involve the establishment of a subagreement, an OSR-2 form with its rebudgeting section completed and an OSR-6 form must be submitted. If substantive programmatic work is being transferred to another party, agency prior approval may also be required. Contact your OSR research administrator for guidance.

Federal Restrictions on FDP and Non-FDP Projects: The following objects of expense are not normally allowed on Federal awards per OMB Circular A-21 regulations: professional exempt salary (0100); clerical wages (0102); premium overtime wages (0112); paper and office supplies (3010); books, periodicals and journals (3910); professional memberships (5030); department photocopying (5110); postage and shipping for other than technical materials (5510, 5520); food and entertainment (6725); and local phone costs (6910, 6915, 6920, 6935, 6940). These objects will not be opened on any Federal award unless included in the sponsor approved budget or sponsor guidelines.

Opening Objects on Non-Federal Projects and Federal Non- FDP Projects: The principal investigator should e-mail the appropriate OSR research administrator or OSR department assistant stating the reason or justification for the request. Depending on the award, OSR may request a signed OSR-2 for opening certain objects such as faculty salary (0010, 0020); internal consulting (0063); temporary wages (0110); consulting (5010-5016); external clerical-technical services (5020); fabricated equipment (5335); motor pool vehicle rental (5630); domestic travel (6765); foreign travel (6770); general purpose or capital equipment (7545, 7560, 7570); and sub-contracts (8640, 8650) or those restricted objects listed in the paragraph above. For object codes 8640 and/or 8650 which involve the establishment of a subagreement, the rebudgeting section of the OSR-2 form must also be completed and submitted with an OSR-6 form. If substantive programmatic work is being transferred to another party, agency prior approval may also be required. Contact your OSR research administrator for guidance.

Sponsor Restrictions: Some sponsors restrict expenditures to the approved budget. Check your award materials to determine whether or not a prior approval from the agency is needed for rebudgeting. If prior agency approval is necessary, the PI should prepare a letter to the sponsor, describing the needed change and the rationale for the change. The letter should be submitted to OSR (with a completed OSR-2 form) for review and institutional endorsement. Once the request is approved by the sponsor, OSR will open the objects of expense and/or prepare the rebudgeting adjustment.

Click on an Object to jump to it or page through the Object List below

0010 | 0020 | 0030 | 0040 | 0050 | 0063 | 0076 | 0077 | 0080 | 0100 | 0101 | 0102 | 0104 | 0106 | 0110 | 0112 | 0120 | 0122 | 0180 | 0181 | 0182 | 0183 | 0184 | 2800 | 2900 | 3010 | 3080 | 3100 | 3300 | 3310 | 3350 | 3375 | 3400 | 3450 | 3475 | 3500 | 3560 | 3570 | 3910 | 5010 | 5011 | 5015 | 5016 | 5020 | 5030 | 5100 | 5130 | 5225 | 5230 | 5260 | 5310 | 5315 | 5330 | 5335 | 5340 | 5440 | 5450 | 5470 | 5480 | 5490 | 5493 | 5510 | 5520 | 5525 | 5530 | 5610 | 5630 | 5670 | 5720 | 6760 | 6765 | 6770 | 6780 | 6910 | 6915 | 6920 | 6930 | 6940 | 6950 | 7070 | 7545 | 7560 | 7570 | 8010 | 8020 | 8050 | 8080 | 8084 | 8640 | 8650 | 8660 | 8661 | 8710 | 8798 | 8799 | 8810 | 8830 | 8840

OBJECT	NAME	DEFINITION
0010 opened on FDP awards	FACULTY SALARIES, REGULAR	The annual contractual salary paid (paid over 12 months for 9, 11 or 12 months of service) to visiting faculty, lecturers, instructors, assistant professors, associate professors and full professors. This includes any portion of an academic salary paid from a Sponsored Project or other restricted fund. An OSR-2 with sufficient explanation is required to open this object after initial award.
0020 opened on FDP awards	FACULTY, OTHER COMPENSATION	The salary paid to visiting faculty, lecturers, instructors, assistant professors, associate professors, and full professors for academic or research services rendered in addition to those for which they are compensated by their annual contractual salary. These services are: Summer School, Research Quarter (Summer Grants), and Continuing Education Counseling. An OSR-2 with sufficient explanation is required to open this object after initial award.
0030 opened on FDP awards	RESEARCH PROFESSIONAL SALARY	The salary paid to research professionals who hold academic rank equivalent titles; research professor, research associate professor, research assistant professor, research fellows, visiting scholars, and non-NRSA post doctoral fellows.
0040	ACADEMIC OCCASIONAL SALARIES	Visiting faculty and visiting pre-doc students not enrolled at Northwestern. Also used for emeriti faculty.
0050	ACADEMIC PROFESSIONALS	The salary paid to Librarians, Counselors, Athletic Coaches, Physicians, nurses, Directors of Centers and Assistant Directors of Centers.
0063	INTERNAL CONSULTING (UNIV.)	The salary paid to University employees for internal consulting/contracted services. Refer to NU Consulting Policy for applicability. An OSR-2 with sufficient explanation is required to open this object after initial award.
0076 opened on FDP awards	RESEARCH ASSISTANTS	The salary paid to the class of graduate students called Research Assistants.
0077	NON-TGS RESEARCH ASSISTANTS	Graduate Students not enrolled in The Graduate School working as research assistants.
0080	FRINGE BENEFITS- ACADEMIC DISCONTINUED	Fringe benefits associated with salaries paid in objects 0010-0076. The fringe benefits total is determined by applying a uniform rate to the sum of the salaries in these objects.
0100	PROFESSIONAL EXEMPT	The salary paid to managerial and professional employees within the University. Not allowable as direct costs on federal awards unless approved at the time of awarding or with prior sponsor approval. An OSR-2 with sufficient explanation is required to open this object after initial award.
0101	STAFF ADDITIONAL PAY	Additional Pay for exempt staff and NRSA post-doc fellows.
0102	SECRETARIAL/CLERICAL	The wages paid to employees whose positions are classified as secretarial or clerical. Not allowable as direct costs on federal awards unless approved at the time of awarding or with prior sponsor approval. An OSR-2 with sufficient explanation is required to open this object after initial award.
0104 opened on FDP awards	TECHNICAL/PARAPROFESSIONAL	The wages paid to employees whose positions are classified as technical or paraprofessional.
0106	SERVICE/MAINTENANCE/SKILLED CRAFTS	The wages paid to employees whose positions are classified as providing a service or maintenance function.
0110 opened on FDP awards	TEMPORARY WAGES	The wages paid to non-permanent University employees to compensate them for providing occasional, non-academic services to the university or to pay for supplemental work to NRSA fellows. Allowable as direct cost on federal awards for technical activity. An OSR-2 with sufficient explanation is required to open this object after initial award.
0112	PREMIUM OVERTIME WAGES	The premium overtime wages paid to full-time employees. Not normally allowable on Federal awards per OMB circular A-21 regulations.
0120 opened on FDP awards	STUDENT REGULAR WAGES	The hourly wages paid to students to compensate them for services rendered in primarily non-exempt capacities.
0122 opened on FDP awards	STUDENT-WORK STUDY	The hourly wages paid to students to compensate them for services rendered in primarily non-exempt capacities and supported with work-study funds. Work study charges do not generate fringe benefit costs.
0180 opened on FDP awards	FRINGE BENEFITS- REGULAR	Fringe benefits associated with salaries and wages paid to regular employees. The fringe benefit total is determined by applying a uniform rate to the sum of the salaries in these objects. Applicable objects: 0010, 0015, 0020, 0030, 0050, 0060, 0100, 0102, 0104, 0106
0181	FRINGE BENEFITS- STATUTORY	Fringe benefits associated with temporary employees and supplemental pay to regular employees. Applicable objects: 0040, 0063, 0067, 0101, 0110, 0112
0182	FRINGE BENEFITS- STUDENT	Fringe benefits associated with TGS teaching assistants, research assistants, graduate assistants. Applicable objects: 0070, 0076, 0078
0183	FRINGE BENEFITS- NRSA POSTDOC TRAINEES (OLD)	Fringe benefits associated with NRSA Postdoctoral fellowships. Health insurance awarded as tuition and fees.
0184	FRINGE BENEFITS- NRSA POSTDOC TRAINEES (NEW)	Fringe benefits associated with NRSA Postdoctoral fellowships. Health insurance awarded as institutional allowance.
2800 opened on modular awards	MODULAR GRANT	See the modular grants page for details on appropriation.
2900	CLINICAL TRIAL	See the clinical trials information on the proposal page for details on appropriation.
3010	PAPER AND OFFICE SUPPLIES	Not allowable as direct costs on federal awards unless approved at the time of awarding or with prior sponsor approval
3080 opened on FDP awards	COMPUTER SUPPLIES - TECHNICAL	Supplies associated with computer equipment used for the technical mission of a project. These supplies may include, but are not limited to, computer paper and disks, and must be necessary for and directly related to the sponsored project outcome.
3100 opened on FDP awards	PURCHASED SOFTWARE	Expense for the purchase of software. Allowable as Direct Cost on Federal Awards for Technical purposes only.
3300 opened on FDP awards (1)	CHEMICALS	Chemical compounds, gases, and liquid nitrogen used in the laboratories, excluding radioactive materials and precious metals.
3310	AUDIO/VISUAL EQUIPMENT SUPPLIES	Materials used with Audio/Visual equipment such as projector bulbs, tapes, reels, boxes, etc.
3350 opened on FDP awards (1)	RADIOACTIVE MATERIALS	Used for materials purchased through the Office of Radiation Safety. Only opened if radioisotopes or other radioactive materials are included in the budget.
3375	PRECIOUS METALS	Gold, silver, platinum, or other precious metals.
3400	DENTAL/MEDICAL SUPPLIES	Consumable materials used in Dental or Medical applications or functions.
3450 opened on FDP awards (1)	ANIMALS	The purchase of laboratory animals used for research purposes. Only opened if included on the approved budget. Projected to be removed from MTDC base effective 9/1/01.
3475 opened on FDP awards	LABORATORY SUPPLIES AND HARDWARE	Supplies associated with the technical activity of a research project. Examples: test tubes, measurement devices, and data management tools.
3500	PHOTOGRAPHY SUPPLIES	Consumable materials used in photography, such as film, paper, developer, etc.
3560 opened on FDP awards	SCIENTIFIC INSTRUMENTS-NON CAPITAL	Non-capital scientific instruments with a purchase price of less than $5,000, or non-capital scientific instruments with a purchase price of more than $5,000 and a life expectancy of less than 1 year.
3570 opened on FDP awards	COMPUTERS-NON CAPITAL	Computers and other types of equipment, such as disk drives, that have a purchase price of less than $5,000 or computers and other types of equipment with a purchase price of more than $5,000 and a life expectancy of less than 1 year.
3910	BOOKS, PERIODICALS AND JOURNALS	Not allowable as direct costs on federal awards unless approved at the time of awarding or with prior sponsor approval
5010 opened on FDP awards (1)	PROFESSIONAL AND CONSULTING SERVICES	Allowable as Direct Cost on Federal Awards for technical activity only. An OSR-2 with sufficient explanation is required to open this object after initial award. Payments to individuals or firms (non-NU employees) for consulting or professional services: legal, architectural, marketing, educational, financial, and publisher fees for manuscript review.
5011	NON-RESIDENT PROFESSIONAL AND CONSULTING SERVICES	Allowable as Direct Cost on Federal Awards for technical activity only. An OSR-2 with sufficient explanation is required to open this object after initial award. Payments to non-resident independent contractors for consulting or professional services.
5015	PROFESSIONAL AND CONSULTING SERVICES - EXPENSES	Reimbursement of non-salary expenses (e.g. necessary supplies, travel, or communications) for independent contractors.
5016	NON-RESIDENT PROFESSIONAL AND CONSULTING SERVICES - EXPENSES	Reimbursement of non-salary expenses (e.g. necessary supplies, travel, or communications) for non-resident independent contractors.
5020	EXTERNAL-CLERICAL/TECHNICAL SERVICES	All payments to outside firms for temporary clerical/technical services. Allowable as Direct Cost on Federal Awards for Technical activity only. Allowable as direct cost on federal awards for technical activity. An OSR-2 with sufficient explanation is required to open this object after initial award.
5030	MEMBERSHIP DUES	Dues for individual and institutional memberships in professional organizations. Not allowable on non-federal awards unless approved at the time of awarding or with prior sponsor approval. Not allowable on federal awards per OMB circular A-21
5100 opened on FDP awards	COPYRIGHT/PUBLISH FEES	Expense for copyright, reprints, and page charges.
5130 opened on FDP awards	EXTERNAL-PRINTING SERVICES	Fees for printing, duplicating, and photo processing services performed and charged by a commercial vendor outside the University.
5225	EXTERNAL-COMPUTING SERVICES	Fees paid for the use of computing services outside the University.
5230	INTERNAL-OTHER COMPUTING SERVICES	Fees paid for the use of computing time at University services other than ITCC or ITMS.
5260	LEASED SOFTWARE	The expense of leasing software for use in computers. Includes leased software with a purchase option at the end of the lease.
5310 opened on FDP awards (1)	INTERNAL-ANIMAL CARE	Fees paid to CCM for the maintenance and care of laboratory animals. note: projected to be removed from MTDC base 9/1/01. Only opened if included on approved budget.
5315	EXTERNAL-ANIMAL CARE	Fees paid to external facilities as approved in protocol for maintenance and care of laboratory animals.
5330	INTERNAL-SHOP EXPENSE	Fees for work done by the University’s research and instructional shops.
5335	FABRICATED EQUIPMENT OVER $5,000	Capital equipment built or assembled from component parts by a principal investigator and/or other sponsored project personnel, an internal shop, or an external shop. Excluded from F&A base. An OSR-2 with sufficient explanation is required to open this object after initial award. See also object 7070. (policy)
5340 opened on FDP awards	LAB SERVICES	Expenses incurred for laboratory services that are necessary for and directly related to the scientific aims and outcomes of the sponsored project. May include but are not limited to, slide preparation, photographic film development and sample processing.
5440 opened on FDP awards	REPAIR EXPENSE	Expense(s) incurred to repair equipment.
5450 opened on FDP awards	EQUIPMENT SERVICE CONTRACTS	Maintenance agreements on specific pieces of equipment for a predetermined period of time- generally renewable on a yearly basis. Usually covers parts and service.
5470	A/V EQUIPMENT RENTAL	Fee for rental of Audio/Visual equipment, such as projectors, tape players, etc.
5480	FILM RENTAL	Fee for rental of movies, slides, etc.
5490	SPACE RENTAL	Rental fee for non-University owned space: room, building, etc., for a specific period of time. Excluded from F&A base.
5493	INTERNAL-SPACE RENTAL	Internal charge for use of University owned space. Rarely used on sponsored projects.
5510 5520	POSTAGE AND SHIPPING FOR OTHER THAN TECHNICAL MATERIALS	Not allowable as direct costs on federal awards unless approved at the time of awarding or with prior sponsor approval.
5525 opened on FDP awards	SHIPPING/MAILING - TECHNICAL RELATED MATERIALS	Expenses incurred for shipping costs directly related to the technical mission of a sponsored project. These expenses may include, but are not limited to, the shipment of equipment samples or other materials necessary for and directly related to the project outcome. These expenses should not include the shipping of new or competitive renewal proposal applications.
5530	LICENSE FEE	Fee for licenses required: i.e. for cell lines, etc.
5610	INTERNAL-PHYSICAL PLANT SERVICES	Expenses incurred for services received from and charged by the Physical Plant Department in Evanston or Chicago. For custodial, repair, decorating, maintenance, waste disposal, or other special services of Physical Plant. Sufficient documentation regarding the technical activity/service must be provided to OSR to open this object after initial award.
5630	INTERNAL-MOTOR POOL SERVICES	Expenses incurred for the use of NU vehicles provided by the motor pool for research-related purposes. An OSR-2 with sufficient explanation is required to open this object after initial award.
5670	INTERNAL-LAUNDRY SERVICES	Expenses for laundry services.
5720	HOSPITAL MEDICAL EXPENSE	Expenses incurred for services provided by hospitals to University employees, student-athletes and research subjects/patient care. Excluded from F&A base.
6760	SPECIAL SUBSISTENCE	Participant support costs.
6765 opened on FDP awards	DOMESTIC TRAVEL	Travel within the United States, its territories and possessions, and Canada to attend professional meetings, do research, etc. All domestic travel on Sponsored Projects must be charged to this object of expense. An OSR-2 with sufficient explanation is required to open this object after initial award.
6770 opened on FDP awards (3)	FOREIGN TRAVEL	Travel outside the United States, its territories and possessions, and Canada to attend professional meetings, do research, etc. All foreign travel on Sponsored Projects must be charged to this object of expense. An OSR-2 with sufficient explanation is required to open this object after initial award.
6780 opened on FDP awards	INTERNATIONAL OFFICE VISA PROCESSING FEE	Visa fees for visting scholars. Subject to F&A. The visa service fee may be charged to an external grant in proportion to the amount of time the visa holder is working on the grant funded project; if the visa holder is working on two or more grant-funded projects, the visa fee may be apportioned appropriately among them.
6910 6915 6920	PHONE EQUIPMENT INSTALLATION VOICE LINE EXPENSE, PAGER RENTAL	Not allowable as direct costs on federal awards unless approved at the time of awarding or with prior sponsor approval. Excluded from F&A base.
6930	DATA LINE TELEPHONE EXPENSE	The cost of digital circuits used for data transmission to computer facilities. Excluded from F&A base.
6935	DATA NETWORK SERVICES	Recurring data services charge. Not allowable on sponsored accounts.
6940	LOCAL PHONE COSTS - MESSAGE UNITS	Not allowable as direct costs on federal awards unless approved at the time of awarding or with prior sponsor approval. Excluded from F&A base.
6950 opened on FDP awards	LONG DISTANCE TELEPHONE	The cost of toll charges for long distance calls. Excluded from F&A base. Allowable as direct costs on sponsored awards. Allocability standards apply.
7070	GOVERNMENT/SPONSOR TITLED CAPITAL EQUIPMENT	Capital equipment owned by sponsor. Also used for capital components: items purchased as part of a fabrication that individually cost $5,000 or more and would otherwise exist as stand-alone items of capital equipment. (policy)
7545 (2)	AUDIO/VISUAL EQUIPMENT-CAPITAL	Audio/Visual equipment with a purchase price of $5,000 or more and a life expectancy of more than 1 year. An OSR-2 with sufficient explanation is required to open this object after initial award.
7560 opened on FDP awards (2) (3)	SCIENTIFIC INSTRUMENTS-CAPITAL	Scientific instruments with a purchase price of $5,000 or more and a life expectancy of more than 1 year. An OSR-2 with sufficient explanation is required to open this object after initial award.
7570 opened on FDP awards (2) (3)	COMPUTERS-CAPITAL	Computers with a purchase price of $5,000 or more and a life expectancy of more than 1 year. An OSR-2 with sufficient explanation is required to open this object after initial award.
8010	REU	Stipend support for undergraduates supported on NSF REU site training grants.
8020	TUITION	Financial assistance, usually to graduate or professional students, to support tuition charges.
8050	STIPEND	Financial assistance to graduate, undergraduate, or professional students (predoctoral stipend). Allowable only on training and fellowship grants.
8080	TAXABLE POST-DOCTORAL FELLOWSHIPS	Payments to post-doctoral fellows to facilitate training (postdoctoral stipend). Allowable only on NRSA training and fellowship grants.
8084	PURCHASED SRVS INTRNS & RESDNTS	Non-NRSA General Medical Education Interns and Residents
8640 opened on FDP awards (1)	SUB-CONTRACTS TO $25,000	Sub-contracts under sponsored projects for the first $25,000. Not allowable as direct costs on federal awards unless approved at the time of awarding or with prior sponsor approval. Requires an OSR-2 assuring that the rebudgeting will not signify a change in the project's scope or objectives. Requires an OSR-6 or OSR-7 form.
8650 opened on FDP awards (1)	SUB-CONTRACTS MORE THAN $25,000	Sub-contracts under sponsored projects in excess of the first $25,000. note: the first $25,000 of all subcontracts are charged F&A. Costs above $25,000 on each subcontract will be excluded from F&A. Allowable as direct costs on federal awards only if approved at the time of awarding or with prior sponsor approval. Requires an OSR-6 or OSR-7 form.
8660	RESEARCH SUBJECT FEES	Fees paid to individuals for participating in research projects such as a blood donor, etc. IRB approval must be obtained in order to use this object.
8661	INTITUTIONAL REVIEW BOARD FEE	Fee for the initial review of IRB protocols.
8710 opened on FDP awards	FACILITIES AND ADMINISTRATION (F&A)	F&A costs incurred on sponsored project activity.
8798	GRANTS-INTEREST	DO NOT CHARGE EXPENDITURES TO THIS OBJECT. Used for interest on sponsored projects.
8799	GRANTS-MATCHING FUNDS	DO NOT CHARGE EXPENDITURES TO THIS OBJECT. Used for cost sharing on sponsored projects.
8810	SPONSOR RESTRICTED BUDGET	DO NOT CHARGE EXPENDITURES TO THIS OBJECT. Funds budgeted to this object have been restricted by the sponsor and are not available for use without prior approval. For example, if there is an unobligated balance on an NIH cooperative agreement, that balance is restricted by NIH and may be carried over for future year spending only with prior approval of sponsor.
8830	NU RESTRICTED BUDGET	DO NOT CHARGE EXPENDITURES TO THIS OBJECT. Funds budgeted to this object have been restricted by the University and are not available for use without prior approval. This object may be used to appropriate future year funding until the time when those funds should be made available for spending.
8840	PILOT STUDY RESTRICTED BUDGET	DO NOT CHARGE EXPENDITURES TO THIS OBJECT. Funds budgeted to this object have been restricted for later distribution to pilot studies.

(1) Only if proposed and included in agency approved budget.
(2) Capital equipment may not normally be purchased during the last few months of a project period without university and/or agency approval.
(3) Not opened for Army grants unless prior written approval is obtained. Must be specifically identified in the proposal budget.

"footnote">(1) Only if proposed and included in agency approved budget.
(2) Capital equipment may not normally be purchased during the last few months of a project period without university and/or agency approval.
(3) Not opened for Army grants unless prior written approval is obtained. Must be specifically identified in the proposal budget.