Expenses Listing
Note: Use Ctrl + F to search for a specific code.
| 5112 | Salaries-Deans | ||
| 5132 | Tenure Trac | ||
| 5134 | Lecturer/Senior Lecturer | ||
| 5136 | Lab Instructor | ||
| 5152 | Visiting Faculty | ||
| 5154 | Limited Term | ||
| 5156 | Prof - Clinical n Professional | Clinical Professors and Professors of Professional Practice | Payroll Expenses for Professors of Professional Practice and Clinical Professors |
| 5158 | Post Retirement Appointments | ||
| 5160 | Sessional Lecturer | ||
| 5162 | Sessional Instructor | ||
| 5164 | University Research Associate | ||
| 5166 | University Research Assistant | ||
| 5168 | Faculty External/Other Funded | ||
| 5182 | NSERC UFA | ||
| 5184 | Salaries - Librarians | ||
| 5280 | Acad Salary-Internal Charge | Academic salary charges transferred from other SFU departments. | |
| 5285 | Acad Salary-Internal Recovery | Funds transfered from other SFU departments in consideration for services provided by SFU Academic. | |
| 5290 | Acad Salary-External Recovery | Funds received from parties external to SFU in consideration for services provided by SFU Academic. |
| Code | Description | Definition | Examples |
| 5332 | External Teaching Assist. | ||
| 5334 | Grad Teach Assist 2 - Phd | ||
| 5336 | Grad Teach Assist 1 - Masters | ||
| 5338 | Undergrad Teach Assist | ||
| 5352 | Fac Assoc - Educ | ||
| 5354 | Fac Assoc - PR Ext Charges | ||
| 5356 | Fac Coord - Educ | ||
| 5358 | Fac Coord - PR Ext Charges | ||
| 5362 | Adjunct Faculty Assoc - PT | ||
| 5372 | Hourly Staff - Student | ||
| 5374 | Instructional Specialists | ||
| 5376 | Ltd Term Lab Instructors | ||
| 5378 | Salaried Staff-Students | ||
| 5382 | Tutor Marker - CODE | ||
| 5384 | Continuing Language Instr | ||
| 5386 | Course Supervisor - CODE | ||
| 5388 | Non Cred Crse Lecturer-Cont St | ||
| 5410 | Salaries Canada Research Chair | ||
| 5412 | Salaries Research Scientists | ||
| 5414 | Salaries Visiting Scientists | ||
| 5416 | Salaries Research Assoc | ||
| 5418 | Salaries Research Technician | ||
| 5420 | Stipend Research Time | ||
| 5430 | Sals Non-Students RA | ||
| 5432 | Sals Undergrad RA Cdn | ||
| 5434 | Sals Undergrad RA Foreign | ||
| 5436 | Sals Masters RA Cdn | ||
| 5438 | Sals Masters RA Foreign | ||
| 5440 | Sals Doctorate RA Cdn | ||
| 5442 | Sals Doctorate RA Foreign | ||
| 5444 | Sals Post-Doc RA Cdn | ||
| 5446 | Sals Post-Doc RA Foreign | ||
| 5460 | Sals Non-Students Hourly | ||
| 5462 | Sals Non-Students Salaried | ||
| 5480 | Instruct/Resch-Internal Charge | Instructional/Research staff salary charges transferred from other SFU departments. | |
| 5485 | Instruct/Resch-Internal Recov | Funds transfered from other SFU departments in consideration for services provided by SFU instructional/research staff. | |
| 5490 | Instruct/Resch-External Recov | Funds received from parties external to SFU in consideration for services provided by SFU instructional/research staff. |
| Code | Description | Definition | Examples |
| 5532 | Sals Adm and Professional | ||
| 5536 | Sals Adm and Prof-Doctors | ||
| 5542 | Senior Exec Adm | ||
| 5544 | Senior Exec Acad | ||
| 5546 | Sals Adm and Prof-Other | ||
| 5548 | GUR Approp-Support Staff Bridg | ||
| 5562 | Wages/Temp Non-Union/Prof | ||
| 5564 | Adm/Prof Contract Employees | ||
| 5566 | NB Adm/Prof BG55 | ||
| 5572 | Sals Cupe Secretary-Clerical | ||
| 5574 | Sals Cupe Technical | ||
| 5576 | Sals Cupe Temp | ||
| 5578 | Overtime-Cupe | ||
| 5580 | NB Cupe BG55 | ||
| 5632 | Wages - Carpenters | ||
| 5634 | Wages - Painters | ||
| 5636 | Wages - Bldg.Labourers | ||
| 5638 | Wages - Electricians | ||
| 5640 | Wages - Relampers | ||
| 5642 | Wages - Mechanics | ||
| 5644 | Wages - Plumbers | ||
| 5646 | Wages - Shift Engineers | ||
| 5648 | Wages - Mechanical Labourers | ||
| 5652 | Wages - Trade Union-Other | ||
| 5654 | Overtime - Trade Union | ||
| 5656 | Wages - Temp Trade Union | ||
| 5658 | Wages - Temp Trades-Other | ||
| 5662 | Wages - Repl Temp Trade Union | ||
| 5664 | N/B Labour | ||
| 5666 | N/B Temp Labour | ||
| 5672 | Work Order Revenue Labour | ||
| 5674 | Sal Research Secretar-Clerical | ||
| 5676 | Misc Int Labour Charges | ||
| 5780 | Support Staff-Internal Charge | Support staff salary charges transferred from other SFU departments. | |
| 5785 | Support Staff-Internal Rcvry | Funds transfered from other SFU departments in consideration for services provided by SFU support staff. | |
| 5790 | Support Staff-External Rcvry | Funds received from parties external to SFU in consideration for services provided by SFU support staff. |
| Code | Description | Definition | Examples |
| 5832 | Stipends Academic Advice | ||
| 5834 | Stipends-Adm-Instr and Res | ||
| 5836 | Stipends - CODE | ||
| 5842 | Speaker and Consult Fee | ||
| 5844 | Invited Speakers Honoraria | ||
| 5852 | Internships | ||
| 5854 | Salary Adjustments | ||
| 5862 | Subject Payments - AP Only | ||
| 5864 | Teaching Excellence Awards | ||
| 5866 | Staff Honoraria and Awards | ||
| 5870 | Severance Costs |
E12000 - Payroll Benefits
In general, indirect and non-cash compensation paid to an employee. Benefits can be mandated by law (such as social security, unemployment compensation, and workers' compensation), while others vary from firm to firm or industry to industry (such as health insurance, life insurance, medical plan, paid vacation, pension, gratuity).
| Code | Description | Definition | Examples |
| 5911 | Welfare Benefits | Collective expenditures for Canadian Welfare programs. For Payroll Accounting use only. | Employment Insurance, Canadian Pension Plan |
| 5912 | Payroll Suspense-Balancing | ||
| 5918 | Welfare Ben Recov Pensioners | ||
| 5920 | Benefits - Internal Charge | ||
| 5922 | Benefits - Internal Recovery | ||
| 5924 | Benefits - External Recovery | ||
| 5930 | Pension Pymnt Early Retirement | ||
| 5932 | Pension Pymnt Pestology | ||
| 5934 | Pension Solvency HB Spec.Pymnt | ||
| 5936 | Amort. of Actuarial Gain/Loss | ||
| 5950 | Prof Development - Contractual | ||
| 5970 | Tuition Fee Waivers | Amounts remitted for credit courses taken by an SFU Employee or their dependent(s). For Payroll Accounting use only. | |
| 5972 | Mortgage Assistance | The mortgage subsidy paid by the University on behalf of eligible employee as per Policy A 21.07 | |
| 5978 | Other Benefits |
| Code | Description | Definition | Examples |
| 6000 | Offic Classroom Equip under 5K | Office and classroom equipment where the unit cost of the item(s) are less than $5,000 | Includes furniture (desks, chairs), light fixtures, copiers, fax machines, dry erase whiteboards. |
| 6002 | Office Classroom Equip over 5K | Office and classroom equipment where the unit cost of the item(s) are greater than $5,000 | |
| 6010 | Computer Hardware under 5k | Computer Hardware where the unit cost of the item(s) acquired are less than $5,000. | Laptops, Desktop Computers, Monitors, Keyboards, Audi-visual equipment |
| 6012 | Computer Hardware over 5k | Computer Hardware where the unit cost of the item(s) acquired are greater than or equal to $5,000. | Network Infrastructure, Server Installations |
| 6040 | Automotive Purchases | Acquisition costs for Vehicles. In order to be use this Object, the unit cost of the purchased Vehicle must be greater than $5,000 | Cars, Trucks, Landscaping vehicles |
| 6090 | Equipment - General under 5K | All other equipment where the unit cost of the item(s) is less than $5,000 | |
| 6092 | Equipment - General over 5K | All other equipment where the unit cost of the item(s) is greater than $5,000 |
| Code | Description | Definition | Examples |
| 6100 | Office Supplies | Materials that are consumed within an office setting during normal business operations. | Paper, Ink, Toner, Forms, Pens and Penciles, Whiteboard markers, Staplers and staples, binders |
| 6116 | Books and Publications | Cost of printed books, publications and subscriptions. | |
| 6120 | Lab Equipment and Supplies | Equipment under $5,000 and Supplies used (and consumed) in a building or room equipped for teaching or conducting scientific research. | Microscopes, Beakers, Flasks, Tubes, Thermometers, Safety Goggles. |
| 6122 | Gas Industrial and Scientific | Gases in compressed, liquid or solid form. | Ammonia, Chlorine, Hydrogen, Helium |
| 6130 | Janitorial Supplies | ||
| 6132 | Landscaping n Grounds Supplies | ||
| 6134 | Tools and Building Supplies | Handheld devices that aids in accomplishing a task; consumable materials used to construct and repair . | Hammers, Nails, Wrench, Screws |
| 6142 | Athletic Equipment-Supplies | Supplies and Equipment needed to participate in a particular sport, recreational or althletic activity. | Uniforms, Sports protective equipment, tape, nets, training supplies |
| 6150 | Automotive Supplies | Supplies used to maintain and repair automotive equipment. | Automotive Oil, Filters, Mats, Headlights, Branding supplies. |
| 6152 | Fuel Expenses | Fuel which is burned or consumed to produce energy or power automative equipment. Note that fuel costs incurred as part of travel should be coded to Travel Expenses (Objects 7000, 7002). | Automotive Fuel |
| 6160 | Clothing and Textiles | Any clothing worn on the body or textile material used for other purposes. | Lab Coats, Personal Protective equipment |
| 6162 | Lab Animals | Animals purchased for research and study. | Rats, mice, guinea pigs, hamsters, farm animals |
| 6164 | Software License and Purchases | Purchase and Subscription/License/Access Costs for computer software. | |
| 6199 | Materials and Supplies - Other |
| Code | Description | Definition | Examples |
| 6210 | COGS - Course Materials | Expenses incurred in the acquisition of course-related materials intended for resale. Typically used by Bookstore, but may be utilized by other areas that acquire and sell course material | |
| 6212 | COGS - Used CM | For Bookstore use only. | |
| 6214 | COGS - Custom CM and EBooks | For Bookstore use only. | |
| 6216 | COGS - Digital Learning Res | For Bookstore use only. | |
| 6220 | COGS - General Retail | For Bookstore use only. | |
| 6222 | COGS - Supplies and Gifts | For Bookstore use only. | |
| 6224 | COGS - Clothing | For Bookstore use only. | |
| 6230 | COGS - Tech Products | For Bookstore use only. | |
| 6240 | Returns Variance | ||
| 6242 | Inventory Variance | ||
| 6250 | Inventory Purchases | ||
| 6260 | Science Stores Supplies | Expenses for Counter Orders issued out of Science Stores. | |
| 6270 | Printing Supplies Expense |
| Code | Description | Definition | Examples |
| 6410 | Library - Monographs | For SFU Library use only. | |
| 6412 | Library - Serials | For SFU Library use only. | |
| 6414 | Library - Media | For SFU Library use only. | |
| 6416 | Library - Open Access | For SFU Library use only. | |
| 6418 | Library - Digitization | For SFU Library use only. | |
| 6420 | Inter-library Loan Charges | For SFU Library use only. |
E63000 - Services
Services are intangible products, with no transfer of possession or ownership taking place when purchased. Services cannot be stored or transported, are instantly perishable, and will come into existence at the time they are bought and consumed. In cases where a service is difficult to isolate because it is closely associated with a good (such as expenditures for the repair of a automobile, with components of both labour and parts), the predominent component of the cost should be used to determine whether the expenditure is for a Good or a Service. Examples of Services include products such as accounting, banking, cleaning, consultancy, education, insurance, expertise, medical treatment, and transportation.
| Code | Description | Definition | Examples |
| 6510 | Freight Expense | Transportation cost associated with the delivery of goods from a supplier to SFU | |
| 6512 | Postage Courier and Delivery | Cost of metered postage, stamps, bulk mail and related services; Includes outbound freight and courier expenses | |
| 6514 | Customs and Brokerage | Includes customs and duty expenses | |
| 6516 | Service Charges | Fee charged to cover services related to the primary product or service being purchased | Bank Fees, Vendor service charges for the click/meter reads copier machines |
| 6518 | Permits and Fees | Permits and Fees | Permit fees, including building |
| 6520 | Printing and Duplication Exp | Expenses paid to non-SFU service providers for printing and duplication and related digital services | |
| 6522 | Publishing Expenses | Amounts paid to publish materials | |
| 6524 | Binding and Preservation | Amounts paid to non-SFU service providers to bind and/or preserve written material | |
| 6526 | Copyright Permission Pymnts | ||
| 6530 | Audio-Visual-Photo Services | Amounts paid to non-SFU service providers for Audio-Visual or Photographic Services | Photography, Recording |
| 6532 | Membership Fees - Institutionl | Fees and dues paid for memberships held by the University. | |
| 6534 | Insurance Expense | Cost of insurance for fire, theft, liability and other forms of insurance on SFU property | |
| 6536 | Laundry Expenses | Washing and drying of work-related or instructional-related clothing and meterials | |
| 6540 | Vehicle Repair and Maintenance | Expenses related to repair and maintenance of vehicles | |
| 6544 | Building n Industrial Services | ||
| 6560 | Game Officials and Referees | For AVPSI use only. | |
| 6562 | Tournament Entry Fee | For AVPSI use only. | |
| 6564 | Game Guarantee Payment | For AVPSI use only. | |
| 6590 | Grants to Other Organizations | Payment of grant or financial support (e.g. subsidies) to an external organization as set out in the terms of a written agreement. This could include sponsorship agreements where SFU receives recognition of its brand or mission. | Examples include student groups, athletic groups and purchase of corporate tables at fundraising events. |
| 6592 | Research Advances | SFU payments to other collaborating institutions in which SFU is the lead university on the research project. |
E63200 - Professional Services
Professional services are occupations in the tertiary sector of the economy that can require holding professional licenses (such as auditors and lawyers) and/or involve the provision of specialist business support (including accounting and IT services). Contract Services relate to an agreement whereby an external party or person provides a specified and finite amount of work to deliver a service to the University.
| Code | Description | Definition | Examples |
| 6610 | Consulting Services | Services delivered by an independent contractor (individual entity or firm) who is not an employee of SFU. | Information Services consulting, Athletic Coaches, Consultants |
| 6612 | Legal Fees | Fees paid for legal services to an external entity. Expenses related to supporting legal activity. | |
| 6614 | Audit Fees | Fees paid for audits provided by external auditors. | |
| 6616 | Performers and Artists Fees | Fees paid to Performers and/or Artists | Dance, music, opera, theatre and musical theatre, magic, illusion, spoken word, puppetry, circus arts, performance art, recitation |
| 6630 | Education Faclty Fee Certifics | ||
| 6649 | Professional Fees - Other |
E63300 - Communications and Media
Expenses related to activities in the area of communications. This includes expenditures on message-based publication of information (via newspapers, magazines, TV, radio, billboards, direct mail, telephone, fax, and internet) and the provision of communication devices within the University community.
| Code | Description | Definition | Examples |
| 6650 | Advertising and Promotion | Promotion of SFU or SFU programs and services. | Newspapers, radio, internet |
| 6660 | Telecommunication Charges | Phone line rental and cell phone purchase. | Trunk charges |
| 6662 | Long Distance Phone Charges | Incremental costs of long distance calls. | |
| 6664 | Cell Phone Charges | Cellular service. | |
| 6670 | Internet Services | Internet costs. | |
| 6672 | Cable Services | Cable television service. | Typically used for Student Residences |
| Code | Description | Definition | Examples |
| 6710 | Janitorial Services | Amounts paid to non-SFU service providers to deliver janitorial services to SFU | |
| 6712 | Food Services and Catering | Amounts paid to non-SFU service providers to deliver Food and Catering services to SFU | |
| 6720 | Garbage and Recycling | Amounts paid to non-SFU service providers for collection of garbage and recycling services | |
| 6724 | Parking Expenses | Amounts paid to non-SFU service providers for parking management services. Parking expenses such as parking lot and meter parking charges should be recorded in appropriate travel expense object code. | Typically used for non-Burnaby sites such as Vancouver. |
| 6730 | Landscaping and Grounds | Amounts paid to non-SFU service providers to maintain SFU grounds | |
| 6732 | Safety and Security Services | Amounts paid to non-SFU service providers to deliver safety and security services | |
| 6734 | Common Area Maintenance | Amounts paid for Common Area maintenance | SFU Surrey CAM expenditures |
| 6740 | Consortia Database Expense | For SFU Library use only. | |
| 6742 | Consortia Database Recovery | For SFU Library use only. | |
| 6749 | Contract Services - Other |
| Code | Description | Definition | Examples |
| 6770 | Land-Building Rental or Lease | ||
| 6772 | Equipment and Furniture Rentl | ||
| 6799 | Other Rentals and Leases |
| Code | Description | Definition | Examples |
| 6910 | General Program Costs | ||
| 6912 | New Faculty Startup Expenses | ||
| 6916 | Facility and Event Expenses | Expenses related to an Event, including amounts paid to third parties for use of facilities. To be used when an expenditure will not be split into more specific Object Codes (such as 6772 - Equipment and Furniture Rental) | Building and Room rental, Catering, Cleaning, setup and breakdown costs. |
| 6920 | Repairs and Renovations | Costs of repairs and renovations for SFU property, buildings and equipment | |
| 6930 | Maintenance - General | Non-Payroll costs (or third-party expenditures) of maintenance for SFU Buildings and Grounds where a more specific Object is not available. | |
| 6932 | Maint - Grounds | Non-Payroll costs (or third-party expenditures) of maintenance for SFU Grounds | Landscaping, Tree maintenance, planting, mowing, fertilizing, raking. |
| 6934 | Maint - Building | Non-Payroll costs (or third-party expenditures) of maintenance for SFU Buildings | Fire prevention, building repairs, leak repair, filters, etc. |
| 6936 | Maint - Mechanical | Non-Payroll costs (or third-party expenditures) of maintenance for Mechanical components of buildings or infrastructure. | |
| 6938 | Maint - Boiler | Non-Payroll costs (or third-party expenditures) of maintenance for Boilers. | |
| 6940 | Maint - Plumbing | Non-Payroll costs (or third-party expenditures) of maintenance for Plumbing and plumbing components. | |
| 6942 | Maint - Painting | Non-Payroll costs (or third-party expenditures) of maintenance for Painting of SFU buildings and property. | |
| 6944 | Maint - Elevators | Non-Payroll costs (or third-party expenditures) of maintenance for Elevators. | |
| 6946 | Maint - Electrical | Non-Payroll costs (or third-party expenditures) of maintenance for Electical infrastructure and components. | |
| 6948 | Maint - Carpentry | Non-Payroll costs (or third-party expenditures) for Carpentry. | |
| 6950 | Maint - Snow and Ice Control | Non-Payroll costs (or third-party expenditures) for Snow and Ice removal from SFU property. | |
| 6952 | Maint - Pest Control | Non-Payroll costs (or third-party expenditures) for Pest Control. | |
| 6954 | Maint - Playfield | Non-Payroll costs (or third-party expenditures) for Playfield Maintenance. | |
| 6965 | Facilities Expenses | For Facilities use only. Used as a general expense Object for activity booked to the Facilities WIP DeptID. The balance in this Object code should be cleared against the Recovery Object code 6966. | |
| 6966 | Facilities Expenses - Recovery | For Facilities use only. Used to record the amounts recovered during the TMA Invoicing process; used as an offset to the Object 6965. | |
| 6970 | Petty Cash Clearing | Placeholder for a Petty Cash expense until the proper Chartfield combination can be identified. This Object code should net to zero over time. | |
| 6972 | Purchase Card Clearing | Placeholder for a Purchase Card expense until the proper chartfield combination can be identified. This Object code should net to zero over time. | |
| 6989 | Other Charges to be Cleared | Placeholder for other expenses that will be reclassified at a later time. | |
| 6998 | External Expense Recovery | Used to record the recovery of an expenditure from a non-SFU party. Used when (a) the department wants to preserve the gross expenditure against the initially charged Object Code or (b) a collection of various expenses are being recovered and it is not desirable to enter a multi-line transaction to move each Object amount. Typically, the debit side of the transaction will be either Cash or a Receivable. | A Department purchases equipment with some acquired on behalf of a faculty member of student; the cost can be recoved against this Object. |
| 6999 | Internal Expense Transfer | Used to transfer non-Payroll expenses between Departments, with both the debit and credit side of the transaction referencing this Object. Used when (a) the department wants to preserve the gross expenditure against an Object Code or (b) a collection of various expenses are being transfered and it is not desirable to enter a multi-line transaction to move each Object amount. This should not be used to transfer Internal Charges - these should be transferred using the Internal Charge Object to which the expense was initially booked (74nn). | A Department records a variety of costs for a speaker and subsequently transfers a portion of the costs to other Departments - this Object would be credited within the original DeptID and debited for the target Departments. |
| Code | Description | Definition | Examples |
| 7000 | Employee Travel Expenses | Employee use. All expenses related to non-field travel. Includes Per diem meal allowances or actual meal costs (as per receipts) related to SFU business travel. Note: Non-travel meal expenditures must be charged to Meals Expenses (Object 7050). This is an Open Item Object, meaning that an Employee ID must be provided when the Object is utilized on a transaction line. | Travel sponsored, funded, organized, or administered for Internships, service learning, conferences, volunteering, work programs, athletic competitions, performances, or international activities. |
| 7002 | Employee Field Travel Expenses | Employee use. All expenses related to field travel (research and educational travel). Includes Per diem meal allowances or actual meal costs (as per receipts). Note: Non-travel meal expenditures must be charged to Meals Expenses (Object 7050). This is an Open Item Object, meaning that an Employee ID must be provided when the Object is utilized on a transaction line. | Travel sponsored, funded, organized, or administered for research and field studies. |
| 7009 | EE Travel - conversion only | ||
| 7020 | Non-Employee Travel Expenses | Non-employee use (such as a student, student-athlete, or consultant). All expenses related to non-field travel, including meals, accomodations, ground transportation and air transportation. | Travel sponsored, funded, organized, or administered for Internships, service learning, conferences, volunteering, experiential or work programs, athletic competitions, performances, or international activities. |
| 7022 | Non-Employee Field Travel Exp | Non-employee use (such as a student or consultant). All expenses related to field travel (research and educational travel), including meals, accomodations, ground transportation and air transportation. | Travel sponsored, funded, organized, or administered for research and field studies. |
| 7026 | Non-Empl AR Travel - Non-Conf | For Athletics and Recreation use only. To be used for non-employee (students, athletes) travel when the purpose of the travel is for non-conference activity. Employee travel (coaches, etc.) should utilize Object 7000 (Employee Travel expenses). | |
| 7028 | Non-Empl AR Travel - Post-Seas | For Athletics and Recreation use only. To be used for non-employee (students, athletes) travel when the purpose of the travel is for post-season activity. Employee travel (coaches, etc.) should utilize Object 7000 (Employee Travel expenses). | |
| 7030 | Visitor Travel Expenses | University visitor use (such as an External Examiner or Invited Speaker). All expenses related to travel, including meals, accomodations, ground transportation and air transportation. | Accomodations, airfare, ground transportation, per diems, meals. |
| Code | Description | Description | Examples |
| 7040 | Conference Registration | Conference and workshop registration and materials. | Registration fees for training, conferences, meetings, workshops |
| 7042 | Training and Development | Expenditures on activities intended to improve the performance and self-fulfillment of SFU. employees | Skills training |
| 7044 | Membership Fees - Individuals | Individual membership paid to or on behalf of a staff member to a professional association related to the employee’s position. Includes reimbursement to a support staff member for professional accreditation, certification or designation. |
| Code | Description | Definition | Examples |
| 7050 | Meals Expenses | Expenditures on Meals by an employee, except where the expense is incurred as part of employee travel, in which case it should be charged to Employee Travel (Object 700n). | |
| 7052 | Employee Allowances | ||
| 7054 | Relocation and Moving Costs | Expenses that are incurred when an employee relocates for a new job or due to the location transfer of an existing job. | Can include Transportation and storage costs for household effects, travel (including vehicle costs and reasonable costs for meals and accommodations), and change of address costs and costs of connecting or disconnecting utilities. |
| 7060 | Recruiting Expenses | Charges relating to the recruitment of faculty, staff or students, except for recruiting for the purpose of athletics. | |
| 7062 | Athletics Recruiting Expenses | For Athletics and Recreation use only. Charges relating to Student Athletic recruiting. | |
| 7099 | Other Personnel-related Exp |
| Code | Description | Definition | Examples |
| 7210 | Utilities - Heating | For Facilities use only. | |
| 7212 | Utilities - Gas Expense | For Facilities use only. | |
| 7214 | Utilities - Heating Oil | For Facilities use only. | |
| 7216 | Utilities - Electrical | For Facilities use only. | |
| 7218 | Utilities - Water And Sewer | For Facilities use only. | |
| 7240 | Energy Management Expenses | For Facilities use only. | |
| 7250 | Green House Gas Carbon Tax | Assessments to the provincial Carbon Tax program. |
E69000 - Internal Charges - Recovery
Charges for the delivery of goods and/or services from a University department, such as MECS, Document Solutions and Safety and Risk Services. Recovery (offset) Object to which service departments will book the recovery of the expenditures related to the provision of goods and/or services.
| Code | Description | Definition | Examples |
| 7412 | Food Services Internal Charges | Charges from Food Services incurred by an SFU Department. | |
| 7414 | MECS Internal Charges | Charges from Meeting and Event Services (MECS) incurred by an SFU Department. | Catering, Room rental, Audio-Visual Services, Technical Support |
| 7416 | Parking Services Charges | Charges from Parking Services incurred by an SFU Department. | |
| 7418 | Print-Digital Svcs Intrnl Chrg | Charges from Document Solution incurred by an SFU Department. | Printing, Hardware and Software, 3D Print and Design, Scanning and related services, Multi-function Devices charges, Photocopying |
| 7430 | Creative Svcs Internal Charges | Charges from Creative Services incurred by an SFU Department. | Website design, Photography, Video |
| 7440 | Science Technical Charges | Charges related to the provision of service from the Science Technical Shops. Should typically only be used by Science Technical to record charges, unless a department is subsequently transferring the charges to another department. Excludes supplies from Science Stores. | Job and Work Order charges from Science Technical shops. |
| 7450 | Facilities Internal Charges | Charges from Facilities incurred by an SFU Department. | Repairs and Renovations |
| 7460 | Safety Risk Services Charges | Charges from Safety and Risk Services incurred by an SFU Department. | Key Charges, Locksmith Charges |
| 7468 | Information Services Charges | Charges from Information Services incurred by an SFU Department. | |
| 7470 | Student Services Internal Chrg | Charges from Student Services incurred by an SFU Department. | |
| 7472 | Athl and Rec Internal Charge | Charges from SFU Athletics and Recreation incurred by an SFU Department. | Gym rental, Pool rental |
| 7474 | Residences Internal Charge | Charges from Residences incurred by an SFU Department. | |
| 7480 | Overhead Charge | Project overhead charges. | |
| 7499 | Internal Charges - Other | Other Internal Charges. |
| 7500 | Internal Recoveries - General | Expense recovery Object to be used by Service departments to recover expenses incurred in the course of delivering services to other SFU departments | |
| 7501 | Internal Recoveries 1 | Expense recovery Object to be used by Service departments to recover expenses; The nature of the Revenue stream is defined by the Department using this specific Recovery Account. | |
| 7502 | Internal Recoveries 2 | Expense recovery Object to be used by Service departments to recover expenses; The nature of the Revenue stream is defined by the Department using this specific Recovery Account. | |
| 7503 | Internal Recoveries 3 | Expense recovery Object to be used by Service departments to recover expenses; The nature of the Revenue stream is defined by the Department using this specific Recovery Account. | |
| 7504 | Internal Recoveries 4 | Expense recovery Object to be used by Service departments to recover expenses; The nature of the Revenue stream is defined by the Department using this specific Recovery Account. | |
| 7505 | Internal Recoveries 5 | Expense recovery Object to be used by Service departments to recover expenses; The nature of the Revenue stream is defined by the Department using this specific Recovery Account. | |
| 7506 | Internal Recoveries 6 | Expense recovery Object to be used by Service departments to recover expenses; The nature of the Revenue stream is defined by the Department using this specific Recovery Account. | |
| 7507 | Internal Recoveries 7 | Expense recovery Object to be used by Service departments to recover expenses; The nature of the Revenue stream is defined by the Department using this specific Recovery Account. | |
| 7508 | Internal Recoveries 8 | Expense recovery Object to be used by Service departments to recover expenses; The nature of the Revenue stream is defined by the Department using this specific Recovery Account. | |
| 7509 | Internal Recoveries 9 | Expense recovery Object to be used by Service departments to recover expenses; The nature of the Revenue stream is defined by the Department using this specific Recovery Account. | |
| 7510 | Internal Loans Payments | Treasury Department use only | |
| 7520 | Dean's Research Transfers |
| Code | Description | Definition | Examples |
| 7610 | Scholarships | ||
| 7620 | Bursaries | ||
| 7630 | Fellowships and Stipends | ||
| 7640 | Student Awards | ||
| 7650 | Student Support | ||
| 7660 | Tuition Waivers - Others |
| Code | Description | Definition | Examples |
| 7800 | Depreciation Expense | For Capital Accounting use only. |
| Code | Description | Definition | Examples |
| 7850 | Interest On Debt Repayment | Interest on the SFU Bond | |
| 7852 | Interest Expense | ||
| 7854 | Interest Adjustment | ||
| 7856 | Principal On Debt Repayment | ||
| 7860 | Bank Charges | ||
| 7862 | Credit Card Charges | ||
| 7864 | Letter of Credit Fees Pensions | ||
| 7870 | Gain or Loss on Currency | ||
| 7872 | PST and GST Adjustments | ||
| 7880 | Bad Debt Expense | Write-off of uncollectable accounts receivable and NSF cheques. | |
| 7882 | Property Taxes |
| Code | Description | Definition | Examples |
| 7900 | InterFund Transfer | For Financial Services use only | |
| 7910 | Internal Capital Fund Transfer | ||
| 7990 | Prior Period Adjustments | For Financial Services use only | |
| 4998 | Unrealized Gain/Loss Investmnt | ||
| 4999 | Remeasurement Gain/Loss |
Page last updated on March 09, 2022