Expenses Listing

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E10000 - Payroll Expenses

E11000 - Payroll Salaries

Compensation periodically paid to a person for regular work or services.

E11100 - Salaries - Academic

Compensation for employees categorized as Academic.

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.  

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E11200 - Salaries - Instructional/Research

Compensation for employees categorized as Instructional in nature and those engaged in Research activities.

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.  

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E11300 - Salaries - Support Staff

Compensation for employees categorized as non-Academic and non-Instructional/Research.

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.  

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E11400 - Stipends, Honoraria and Other

Non-salary payments, including stipends (a fixed sum of money paid periodically for services or to defray expenses) and honorariums (a payment to a person for services for which fees are not traditionally required).

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    

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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    

E60000 - Operational Expenses

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E61000 - Equipment

Physical assets having a special purpose and useful life beyond a single fiscal year.

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  

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E62000 - Materials and Supplies

Materials and consumables necessary for the operation or maintenance of a lab, department or unit

E62100 - General Materials and Supplies

General purpose consumable items which commonly have a shorter life span in use than equipment and machines, and which are stocked for recurring use.

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    

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E62200 - Cost of Goods Sold - COGS

Accumulated total of all costs used to create a product or service which has been sold.

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    

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E62400 - Library Expenses

Expenses unique to the Library.

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.  

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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. 

E63100 - General Services

Services that are applicable to the University and are not categorized more specifically to any other segment of the Object chartfield.

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.  

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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    

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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

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E63400 - Contract Services

Contract Services relate to an agreement whereby an external party or person provides a specified work in order to deliver a service to the University.

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    

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E63500 - Rentals and Leases

Expenditures for the rental of an asset (e.g. land, building, machinery or computer software), as well as short-term agreements for the use of third party space and equipment.

Code Description Definition Examples
6770 Land-Building Rental or Lease    
6772 Equipment and Furniture Rentl    
6799 Other Rentals and Leases    

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E64000 - Mixed Operational Expenses

Expenses that do not neatly fit within other segments of the Operational model, but are necessary for the delivery of goods and services from the university.

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.

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E65000 - Personnel-related Expenses

Personnel-related activity, excluding Payroll and Benefits, expended on employees, visitors and students.  The segment includes expenses related to travel (incuding accommodations, transportation and meals) and professional development.

E65100 - Travel Expenses

Ordinary and necessary expenses of traveling away from SFU for business purposes. 

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.

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E65200 - Professional Development

Expenses related to improving and increasing capabilities of staff through access to education and training opportunities in the workplace or through an outside organization.

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.  

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E65200 - Other Personnel Expenses

Other expenditures directed towards Personnel, including recruiting and moving.

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    

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E66000 - Utilities

Utilities expenses are the costs associated with the provision of electricity, heat, sewer, and water to the University.  Telephone and Internet service costs as also included within this segment.

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.  

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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.

E69100 - Internal Charges

Charges for the delivery of goods and/or services from a University department, such as MECS, Document Solutions and Safety and Risk Services.

Code Description Definition Examples
7410 Bookstore Internal Charges Charges from the Bookstore incurred by an SFU Department.  
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.  

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E69200 - Internal Recoveries

Recovery (offset) Object to which service departments will book the recovery of the expenditures related to the provision of goods and/or services.

       
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    

E70000 - Non-Operational Expenses

Description to be provided.  

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E72100 - Scholarships, Bursaries and Awards

Types of financial assistance that do not have to be paid back.  Scholarships are typically based on merit, while bursaries usually take financial need into consideration.

Code Description Definition Examples
7610 Scholarships    
7620 Bursaries    
7630 Fellowships and Stipends    
7640 Student Awards    
7650 Student Support    
7660 Tuition Waivers - Others    

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E72200 - Financial Expenses

Includes non-Cash expenses, such as Amortization, as well as interest, bank charges, customs and related expenditures.

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E72210 - Amortization

Description to be provided.  

Code Description Definition Examples
7800 Depreciation Expense For Capital Accounting use only.  

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E72220 - Interest and Financing Expense

Description to be provided.

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    

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E72300 - Other Non-Operational Expenses

Description to be provided.  

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 02, 2018