Base & Object Code Table for Indirect Costs

Base-Object Code Table: Used for facilities and administration (F&A) cost inclusion and exclusion in calculation of indirect costs for contract and grant projects.

F&A Base Code	Description	Object Codes Title	Object Codes Subject to F&A	Object Codes NOT Subject to F&A
A	Salaries & Wages (excluding employee benefits)
		range of various chargeable codes	1000 - 1999
		range of various non chargeable codes		2000 - 9999
B	TDC - Total Direct Costs (with specified exception)
		range of various chargeable codes	1000 - 3799 4000 - 9999
		Indirect cost recovery Recharge credits (sub 09 only)		3800 - 3899 3900 - 3999
C	TDC - Total Direct Costs (with specified exception)
		range of various chargeable codes	1000 - 3799 4000 - 7504 7506 - 8569 8574 - 8589 8594 - 8639 8644 - 8693 8696 - 8709 8761 - 8969 8974 8979 - 9999
		Indirect cost recovery		3800 - 3899
		Recharge credits (sub 09 only)		3900 - 3999
		Student tuition, registration and other student fees		7505
		Mandatory medical insurance premiums for students (sub 06 only)		8570 - 8573
		OP Graduate student fee remission		8590 - 8593
		Grad student partial fee remission-2 (two)		8640 - 8643
		OP Grad Campus Fee Remission		8694 - 8695
		Postdoc scholar benefits plan		8710 - 8760
		Grad student fee remission		8970 - 8973
		GSR non-resident tuition remission		8975 - 8978
D	Salaries and Wages (including employee benefits)
		Salaries and wages	1000 - 1999
		Employee benefits	8200 - 8999
		range of various non chargeable codes		2000 - 8199 9000 - 9999
J	MTDC- Modified Total Direct Costs
		range of various chargeable codes	1000 - 3179 3181 - 3465 3468 - 3799 4000 - 4550 4552 - 5799 5801 - 7299 7301 - 7500 7506 - 7769 7771 - 8569 8574 - 8589 8594 - 8639 8644 - 8693 8696 - 8969 8974 8979 - 8999 9100 - 9104 9106
		Alterations and renovations		3180
		Patient care costs		3466 - 3467
		Indirect cost recovery		3800 - 3899
		Recharge credits (sub 09 only)		3900 - 3999
		Genomic array supplies-overhead exempt (over $75,000 in given year)		4551
		Space rental or off campus lease		5800
		Single subcontract>than $25,000		7300
		Student stipends		7501 - 7504
		Student tuition, registration and other student fees		7505
		Postdoc Fellows		7770
		Mandatory medical insurance premium for students (sub 06 only)		8570 - 8573
		OP graduate student fee remission		8590 - 8593
		Grad student partial fee remission-2 (two)		8640 - 8643
		OP Grad Campus Fee Remission		8694 - 8695
		Grad student fee remission		8970 - 8973
		GSR non-resident tuition remission		8975 - 8978
		Equipment and facilities		9110 - 9122 9200 - 9999