Object Code

Definition:

Object codes are used to identify specific categories of expenditures. Object codes are established for salaries, materials and supplies, equipment, travel, etc. Two levels of detail below object are sub-object and sub-sub-object. All expenditures must be coded to the sub-object level. Sub-sub-object coding is used at the discretion of each department with approval of Payables and Accounting Operations.

Related terms:

Pre-encumbrance

Accounting period

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