UNIVERSITY OF PITTSBURGH
PRISM SUBCODES
* Non-RDF accounts only (Purpose 2xxxx)
** RDF accounts only (Purpose 3xxxx)
EXPENSES
Subcode Use Restrictions
Subcode Description
COMPENSATION
Medical Faculty
5000
5001
5002
5003
5004
5005
5010
5011
5012
5013
5014
5015
5030
5035
5040
5045
5046
5050
5051
5052
5053
5054
5055
5060
5061
5062
5063
5064
5065
5080
5085
5090
Med Faculty RFT Reg Earnings
Med Faculty RFT Reg Earnings
Med Faculty RFT Reg Earnings
Med Faculty RFT Reg Earnings
Med Faculty RFT Reg Earnings
Med Faculty RFT Reg Earnings
Med Faculty RFT Summer Term
Med Faculty RFT Summer Sessions
Med Faculty RFT Summer Sessions
Med Faculty RFT Summer Sessions
Med Faculty RFT Summer Sessions
Med Faculty RFT Summer Sessions
Med Faculty RFT Consulting
Med Faculty RFT Overload
Med Faculty RFT Other Comp
Medical Faculty RI
Medical Faculty AI
Med Faculty RPT Reg Earnings
Med Faculty RPT Reg Earnings
Med Faculty RPT Reg Earnings
Med Faculty RPT Reg Earnings
Med Faculty RPT Reg Earnings
Med Faculty RPT Reg Earnings
Med Faculty RPT Summer Term
Med. Faculty RPT Summer Sessions
Med. Faculty RPT Summer Sessions
Med. Faculty RPT Summer Sessions
Med. Faculty RPT Summer Sessions
Med. Faculty RPT Summer Sessions
Med Faculty RPT Consulting
Med Faculty RPT Overload
Med Faculty RPT Other Comp
Notes & Examples
Entity
Department
Purpose
Fringe Benefit Subcodes
5901 FB - Medical Faculty
02,03,04,05,06,09
5901 FB - Medical Faculty
02,03,04,05,06,09
5901 FB - Medical Faculty
02,03,04,05,06,09
5901 FB - Medical Faculty
02,03,04,05,06,09
5901 FB - Medical Faculty
02,03,04,05,06,09
5901 FB - Medical Faculty
02,03,04,05,06,09
5901 FB - Medical Faculty
02,03,04,05,06,09
5901 FB - Medical Faculty
02,03,04,05,06,09
5901 FB - Medical Faculty
02,03,04,05,06,09
5901 FB - Medical Faculty
02,03,04,05,06,09
5901 FB - Medical Faculty
02,03,04,05,06,09
5901 FB - Medical Faculty
02,03,04,05,06,09
5901 FB - Medical Faculty
02,03,04,05,06,09
5901 FB - Medical Faculty
02,03,04,05,06,09
5901 FB - Medical Faculty
02,03,04,05,06,0
5902 FB - Faculty RI/AI
02,04
5902 FB - Faculty RI/AI
02,04
5901 FB - Medical Faculty
02,03,04,05,06,09
5901 FB - Medical Faculty
02,03,04,05,06,09
5901 FB - Medical Faculty
02,03,04,05,06,09
5901 FB - Medical Faculty
02,03,04,05,06,09
5901 FB - Medical Faculty
02,03,04,05,06,09
5901 FB - Medical Faculty
02,03,04,05,06,09
5901 FB - Medical Faculty
02,03,04,05,06,09
5901 FB - Medical Faculty
02,03,04,05,06,09
5901 FB - Medical Faculty
02,03,04,05,06,09
5901 FB - Medical Faculty
02,03,04,05,06,09
5901 FB - Medical Faculty
02,03,04,05,06,09
5901 FB - Medical Faculty
02,03,04,05,06,09
5901 FB - Medical Faculty
02,03,04,05,06,09
5901 FB - Medical Faculty
02,03,04,05,06,09
5901 FB - Medical Faculty
02,03,04,05,06,09
5903 FB - Non-Medical Faculty
02,03,04,05,06,09
Non-Medical Faculty
5100
Non-Med Faculty RFT Reg Earnings
Updated: April 1, 2016
SubcodeExpense.xlsx
Page 1 of 25
Prepared by: L. Edwards
UNIVERSITY OF PITTSBURGH
PRISM SUBCODES
* Non-RDF accounts only (Purpose 2xxxx)
** RDF accounts only (Purpose 3xxxx)
EXPENSES
Subcode Use Restrictions
Subcode
5101
5102
5103
5104
5105
5110
5111
5112
5113
5114
5115
5130
5135
5140
5145
5150
5151
5152
5153
5154
5155
5160
5161
5162
5163
5164
5165
5180
5185
5190
Description
Non-Med Faculty RFT Reg Earnings
Non-Med Faculty RFT Reg Earnings
Non-Med Faculty RFT Reg Earnings
Non-Med Faculty RFT Reg Earnings
Non-Med Faculty RFT Reg Earnings
Non-Med Faculty RFT Summer Term
Non-Med Faculty RFT Summer Sess
Non-Med Faculty RFT Summer Sess
Non-Med Faculty RFT Summer Sess
Non-Med Faculty RFT Summer Sess
Non-Med Faculty RFT Summer Sess
Non-Med Faculty RFT Consulting
Non-Med Faculty RFT Overload
Non-Med Faculty RFT Other Comp
Non-Medical Faculty RI
Non-Med Faculty RPT Reg Earnings
Non-Med Faculty RPT Reg Earnings
Non-Med Faculty RPT Reg Earnings
Non-Med Faculty RPT Reg Earnings
Non-Med Faculty RPT Reg Earnings
Non-Med Faculty RPT Reg Earnings
Non-Med Faculty RPT Summer Term
Non-Med Faculty RPT Summer Sess
Non-Med Faculty RPT Summer Sess
Non-Med Faculty RPT Summer Sess
Non-Med Faculty RPT Summer Sess
Non-Med Faculty RPT Summer Sess
Non-Med Faculty RPT Consulting
Non-Med Faculty RPT Overload
Non-Med Faculty RPT Other Comp
Notes & Examples
Entity
5903 FB - Non-Medical Faculty
02,03,04,05,06,09
5903 FB - Non-Medical Faculty
02,03,04,05,06,09
5903 FB - Non-Medical Faculty
02,03,04,05,06,09
5903 FB - Non-Medical Faculty
02,03,04,05,06,09
5903 FB - Non-Medical Faculty
02,03,04,05,06,09
5903 FB - Non-Medical Faculty
02,03,04,05,06,09
5903 FB - Non-Medical Faculty
02,03,04,05,06,09
5903 FB - Non-Medical Faculty
02,03,04,05,06,09
5903 FB - Non-Medical Faculty
02,03,04,05,06,09
5903 FB - Non-Medical Faculty
02,03,04,05,06,09
5903 FB - Non-Medical Faculty
02,03,04,05,06,09
5903 FB - Non-Medical Faculty
02,03,04,05,06,09
5903 FB - Non-Medical Faculty
02,03,04,05,06,09
5903 FB - Non-Medical Faculty
02,03,04,05,06,09
5902 FB - Faculty RI/AI
Department
Purpose
02,04
5903 FB - Non-Medical Faculty
02,03,04,05,06,09
5903 FB - Non-Medical Faculty
02,03,04,05,06,09
5903 FB - Non-Medical Faculty
02,03,04,05,06,09
5903 FB - Non-Medical Faculty
02,03,04,05,06,09
5903 FB - Non-Medical Faculty
02,03,04,05,06,09
5903 FB - Non-Medical Faculty
02,03,04,05,06,09
5903 FB - Non-Medical Faculty
02,03,04,05,06,09
5903 FB - Non-Medical Faculty
02,03,04,05,06,09
5903 FB - Non-Medical Faculty
02,03,04,05,06,09
5903 FB - Non-Medical Faculty
02,03,04,05,06,09
5903 FB - Non-Medical Faculty
02,03,04,05,06,09
5903 FB - Non-Medical Faculty
02,03,04,05,06,09
5903 FB - Non-Medical Faculty
02,03,04,05,06,09
5903 FB - Non-Medical Faculty
02,03,04,05,06,09
5903 FB - Non-Medical Faculty
02,03,04,05,06,09
5905 FB - Research Associates
02,03,04,05,06,09
5905 FB - Research Associates
02,03,04,05,06,09
5905 FB - Research Associates
02,03,04,05,06,09
5905 FB - Research Associates
02,03,04,05,06,09
5905 FB - Research Associates
02,03,04,05,06,09
Research Associates
5200
5201
5202
5203
5204
Research Assoc RFT Reg Earnings
Research Assoc RFT Reg Earnings
Research Assoc RFT Reg Earnings
Research Assoc RFT Reg Earnings
Research Assoc RFT Reg Earnings
Updated: April 1, 2016
SubcodeExpense.xlsx
Page 2 of 25
Prepared by: L. Edwards
UNIVERSITY OF PITTSBURGH
PRISM SUBCODES
* Non-RDF accounts only (Purpose 2xxxx)
** RDF accounts only (Purpose 3xxxx)
EXPENSES
Subcode Use Restrictions
Subcode
5205
5220
5225
5230
5250
5251
5252
5253
5254
5255
5270
5275
5280
Description
Research Assoc RFT Reg Earnings
Research Assoc RFT Consulting
Research Assoc RFT Overload
Research Assoc RFT Other Comp
Research Assoc RPT Reg Earnings
Research Assoc RPT Reg Earnings
Research Assoc RPT Reg Earnings
Research Assoc RPT Reg Earnings
Research Assoc RPT Reg Earnings
Research Assoc RPT Reg Earnings
Research Assoc RPT Consulting
Research Assoc RPT Overload
Research Assoc RPT Other Comp
Notes & Examples
Entity
5905 FB - Research Associates
02,03,04,05,06,09
5905 FB - Research Associates
02,03,04,05,06,09
5905 FB - Research Associates
02,03,04,05,06,09
5905 FB - Research Associates
02,03,04,05,06,09
5905 FB - Research Associates
02,03,04,05,06,09
5905 FB - Research Associates
02,03,04,05,06,09
5905 FB - Research Associates
02,03,04,05,06,09
5905 FB - Research Associates
02,03,04,05,06,09
5905 FB - Research Associates
02,03,04,05,06,09
5905 FB - Research Associates
02,03,04,05,06,09
5905 FB - Research Associates
02,03,04,05,06,09
5905 FB - Research Associates
02,03,04,05,06,09
5905 FB - Research Associates
02,03,04,05,06,09
5917 FB - Temporary / Other Employees
02,03,04,05,06,09
5917 FB - Temporary / Other Employees
02,03,04,05,06,09
5917 FB - Temporary / Other Employees
02,03,04,05,06,09
5917 FB - Temporary / Other Employees
02,03,04,05,06,09
5917 FB - Temporary / Other Employees
02,03,04,05,06,09
5917 FB - Temporary / Other Employees
02,03,04,05,06,09
5917 FB - Temporary / Other Employees
02,03,04,05,06,09
5917 FB - Temporary / Other Employees
02,03,04,05,06,09
5917 FB - Temporary / Other Employees
02,03,04,05,06,09
5917 FB - Temporary / Other Employees
02,03,04,05,06,09
5917 FB - Temporary / Other Employees
02,03,04,05,06,09
5917 FB - Temporary / Other Employees
02,03,04,05,06,09
5917 FB - Temporary / Other Employees
02,03,04,05,06,09
5917 FB - Temporary / Other Employees
02,03,04,05,06,09
5917 FB - Temporary / Other Employees
02,03,04,05,06,09
5917 FB - Temporary / Other Employees
02,03,04,05,06,09
5917 FB - Temporary / Other Employees
02,03,04,05,06,09
5917 FB - Temporary / Other Employees
02,03,04,05,06,09
5917 FB - Temporary / Other Employees
02,03,04,05,06,09
5917 FB - Temporary / Other Employees
02,03,04,05,06,09
5917 FB - Temporary / Other Employees
02,03,04,05,06,09
5917 FB - Temporary / Other Employees
02,03,04,05,06,09
Department
Purpose
Temporary Faculty & Research Associates
5300
5301
5302
5303
5304
5305
5310
5311
5312
5313
5314
5315
5320
5321
5322
5323
5324
5325
5330
5331
5332
5333
Temp Faculty FT Reg Earnings
Temp Faculty FT Reg Earnings
Temp Faculty FT Reg Earnings
Temp Faculty FT Reg Earnings
Temp Faculty FT Reg Earnings
Temp Faculty FT Reg Earnings
Temp Faculty FT Other Comp
Temp Faculty FT Other Comp
Temp Faculty FT Other Comp
Temp Faculty FT Other Comp
Temp Faculty FT Other Comp
Temp Faculty FT Other Comp
Temp Faculty PT Reg Earnings
Temp Faculty PT Reg Earnings
Temp Faculty PT Reg Earnings
Temp Faculty PT Reg Earnings
Temp Faculty PT Reg Earnings
Temp Faculty PT Reg Earnings
Temp Faculty PT Other Comp
Temp Faculty PT Other Comp
Temp Faculty PT Other Comp
Temp Faculty PT Other Comp
Updated: April 1, 2016
SubcodeExpense.xlsx
Page 3 of 25
Prepared by: L. Edwards
UNIVERSITY OF PITTSBURGH
PRISM SUBCODES
* Non-RDF accounts only (Purpose 2xxxx)
** RDF accounts only (Purpose 3xxxx)
EXPENSES
Subcode Use Restrictions
Subcode Description
5334
Temp Faculty PT Other Comp
5335
Temp Faculty PT Other Comp
Notes & Examples
Entity
5917 FB - Temporary / Other Employees
02,03,04,05,06,09
5917 FB - Temporary / Other Employees
02,03,04,05,06,09
5907 FB - Staff
02,03,04,05,06,09
5907 FB - Staff
02,03,04,05,06,09
5907 FB - Staff
02,03,04,05,06,09
5907 FB - Staff
02,03,04,05,06,09
5907 FB - Staff
02,03,04,05,06,09
5907 FB - Staff
02,03,04,05,06,09
5907 FB - Staff
02,03,04,05,06,09
5907 FB - Staff
02,03,04,05,06,09
5907 FB - Staff
02,03,04,05,06,09
5907 FB - Staff
02,03,04,05,06,09
5907 FB - Staff
02,03,04,05,06,09
5907 FB - Staff
02,03,04,05,06,09
5907 FB - Staff
02,03,04,05,06,09
5907 FB - Staff
02,03,04,05,06,09
5907 FB - Staff
02,03,04,05,06,09
5907 FB - Staff
02,03,04,05,06,09
5907 FB - Staff
02,03,04,05,06,09
5907 FB - Staff
02,03,04,05,06,09
5907 FB - Staff
02,03,04,05,06,09
5907 FB - Staff
02,03,04,05,06,09
5907 FB - Staff
02,03,04,05,06,09
5907 FB - Staff
02,03,04,05,06,09
5907 FB - Staff
02,03,04,05,06,09
5907 FB - Staff
02,03,04,05,06,09
5907 FB - Staff
02,03,04,05,06,09
5907 FB - Staff
02,03,04,05,06,09
5907 FB - Staff
02,03,04,05,06,09
5907 FB - Staff
02,03,04,05,06,09
5907 FB - Staff
02,03,04,05,06,09
5907 FB - Staff
02,03,04,05,06,09
5907 FB - Staff
02,03,04,05,06,09
5907 FB - Staff
02,03,04,05,06,09
5907 FB - Staff
02,03,04,05,06,09
Department
Purpose
Staff
5400
5401
5402
5403
5404
5405
5410
5420
5421
5422
5423
5424
5425
5426
5427
5428
5429
5430
5440
5441
5442
5445
5446
5450
5451
5452
5453
5454
5455
5460
5461
5462
5463
Staff RFT Reg Earnings
Staff RFT Reg Earnings
Staff RFT Reg Earnings
Staff RFT Reg Earnings
Staff RFT Reg Earnings
Staff RFT Reg Earnings
Staff RFT Consulting
Staff RFT Overtime
Staff RFT Overtime
Staff RFT Overtime
Staff RFT Overtime
Staff RFT Overtime
Staff RFT Overtime
Staff RFT Overtime
Staff RFT Overtime
Staff RFT Overtime
Staff RFT Overtime
Staff RFT Overtime
Staff RFT Comp Time Paid
Staff RFT Other Comp
Staff RFT Special Comp Programs
Vacation Pay
Sick Time Paid
Staff RPT Reg Earnings
Staff RPT Reg Earnings
Staff RPT Reg Earnings
Staff RPT Reg Earnings
Staff RPT Reg Earnings
Staff RPT Reg Earnings
Staff RPT Consulting
Staff RPT Overtime
Staff RPT Overtime
Staff RPT Overtime
Updated: April 1, 2016
SubcodeExpense.xlsx
Page 4 of 25
Prepared by: L. Edwards
UNIVERSITY OF PITTSBURGH
PRISM SUBCODES
* Non-RDF accounts only (Purpose 2xxxx)
** RDF accounts only (Purpose 3xxxx)
EXPENSES
Subcode Use Restrictions
Subcode
5464
5465
5470
5475
5476
Description
Staff RPT Overtime
Staff RPT Overtime
Staff RPT Comp Time Paid
Staff RPT Other Comp
Staff RPT Special Comp Programs
Notes & Examples
Entity
5907 FB - Staff
02,03,04,05,06,09
5907 FB - Staff
02,03,04,05,06,09
5907 FB - Staff
02,03,04,05,06,09
5907 FB - Staff
02,03,04,05,06,09
5907 FB - Staff
02,03,04,05,06,09
5909 FB - Senior Administration
02,03,04,05,06,09
5909 FB - Senior Administration
02,03,04,05,06,09
5909 FB - Senior Administration
02,03,04,05,06,09
5917 FB - Temporary / Other Employees
02,03,04,05,06,09
5917 FB - Temporary / Other Employees
02,03,04,05,06,09
5917 FB - Temporary / Other Employees
02,03,04,05,06,09
5917 FB - Temporary / Other Employees
02,03,04,05,06,09
5917 FB - Temporary / Other Employees
02,03,04,05,06,09
5917 FB - Temporary / Other Employees
02,03,04,05,06,09
5917 FB - Temporary / Other Employees
02,03,04,05,06,09
Department
Purpose
Senior Administration
5480
5485
5487
Senior Administration Reg Earnings
Senior Administration Consulting
Senior Administration Other Comp
Temporary Staff
5500
5505
5510
5530
5535
5537
5540
Temp Staff TEP FT Earnings
Temp Staff Non-TEP FT Earnings
Temp Staff FT Overtime
Temp Staff TEP PT Earnings
Temp Staff Non-TEP PT Earnings
Temp Staff Non-TEP seas PT Earn
Temp Staff PT Overtime
Note:
TEP Overhead has been reclassified as distributed expense (8320) rather than a compensation related charge.
Graduate Students - GSA, TA, TF
5600
5601
5602
5603
5604
5605
5610
5611
5612
5613
5614
5615
5630
5635
GSA, TA, TF Reg Earnings
GSA, TA, TF Reg Earnings
GSA, TA, TF Reg Earnings
GSA, TA, TF Reg Earnings
GSA, TA, TF Reg Earnings
GSA, TA, TF Reg Earnings
GSA, TA, TF Summer Term
GSA, TA, TF Summer Sessions
GSA, TA, TF Summer Sessions
GSA, TA, TF Summer Sessions
GSA, TA, TF Summer Sessions
GSA, TA, TF Summer Sessions
GSA, TA, TF Consulting
GSA, TA, TF Other Comp
Updated: April 1, 2016
SubcodeExpense.xlsx
5911 FB - GSA, TF, TA, GSR
02,03,04,05,06,09
5911 FB - GSA, TF, TA, GSR
02,03,04,05,06,09
5911 FB - GSA, TF, TA, GSR
02,03,04,05,06,09
5911 FB - GSA, TF, TA, GSR
02,03,04,05,06,09
5911 FB - GSA, TF, TA, GSR
02,03,04,05,06,09
5911 FB - GSA, TF, TA, GSR
02,03,04,05,06,09
5911 FB - GSA, TF, TA, GSR
02,03,04,05,06,09
5911 FB - GSA, TF, TA, GSR
02,03,04,05,06,09
5911 FB - GSA, TF, TA, GSR
02,03,04,05,06,09
5911 FB - GSA, TF, TA, GSR
02,03,04,05,06,09
5911 FB - GSA, TF, TA, GSR
02,03,04,05,06,09
5911 FB - GSA, TF, TA, GSR
02,03,04,05,06,09
5911 FB - GSA, TF, TA, GSR
02,03,04,05,06,09
5911 FB - GSA, TF, TA, GSR
02,03,04,05,06,09
Page 5 of 25
Prepared by: L. Edwards
UNIVERSITY OF PITTSBURGH
PRISM SUBCODES
* Non-RDF accounts only (Purpose 2xxxx)
** RDF accounts only (Purpose 3xxxx)
EXPENSES
Subcode Use Restrictions
Subcode Description
Notes & Examples
Entity
Department
Purpose
Graduate Students - GSR
5650
5651
5652
5653
5654
5655
5660
5661
5662
5663
5664
5665
5671
GSR Reg Earnings
GSR Reg Earnings
GSR Reg Earnings
GSR Reg Earnings
GSR Reg Earnings
GSR Reg Earnings
GSR-PhD Reg Earnings
GSR-PhD Reg Earnings
GSR-PhD Reg Earnings
GSR-PhD Reg Earnings
GSR-PhD Reg Earnings
GSR-PhD Reg Earnings
GSR Other Comp
5911 FB - GSA, TF, TA, GSR
02,03,04,05,06,09
5911 FB - GSA, TF, TA, GSR
02,03,04,05,06,09
5911 FB - GSA, TF, TA, GSR
02,03,04,05,06,09
5911 FB - GSA, TF, TA, GSR
02,03,04,05,06,09
5911 FB - GSA, TF, TA, GSR
02,03,04,05,06,09
5911 FB - GSA, TF, TA, GSR
02,03,04,05,06,09
5913 FB - GSR-PhD
02,03,04,05,06,09
5913 FB - GSR-PhD
02,03,04,05,06,09
5913 FB - GSR-PhD
02,03,04,05,06,09
5913 FB - GSR-PhD
02,03,04,05,06,09
5913 FB - GSR-PhD
02,03,04,05,06,09
5913 FB - GSR-PhD
02,03,04,05,06,09
5911 FB - GSA, TF, TA, GSR
02,03,04,05,06,09
5915 FB - FICA-Paying & Other Students
02,03,04,05,06,09
5915 FB - FICA-Paying & Other Students
02,03,04,05,06,09
5915 FB - FICA-Paying & Other Students
02,03,04,05,06,09
5916 FB - FICA-Paying & Other Students (Excl)
02,03,04,05,06,09
5915 FB - FICA-Paying & Other Students
02,03,04,05,06,09
5916 FB - FICA-Paying & Other Students (Excl)
02,03,04,05,06,09
5915 FB - FICA-Paying & Other Students
02,03,04,05,06,09
5915 FB - FICA-Paying & Other Students
02,03,04,05,06,09
5915 FB - FICA-Paying & Other Students
02,03,04,05,06,09
5919 FB - Non-FICA-Paying & Other Students (0%)
02,03,04,05,06,09
5919 FB - Non-FICA-Paying & Other Students (0%)
02,03,04,05,06,09
5919 FB - Non-FICA-Paying & Other Students (0%)
02,03,04,05,06,09
5919 FB - Non-FICA-Paying & Other Students (0%)
02,03,04,05,06,09
5919 FB - Non-FICA-Paying & Other Students (0%)
02,03,04,05,06,09
5919 FB - Non-FICA-Paying & Other Students (0%)
02,03,04,05,06,09
5919 FB - Non-FICA-Paying & Other Students (0%)
02,03,04,05,06,09
5919 FB - Non-FICA-Paying & Other Students (0%)
02,03,04,05,06,09
5919 FB - Non-FICA-Paying & Other Students (0%)
02,03,04,05,06,09
5919 FB - Non-FICA-Paying & Other Students (0%)
02,03,04,05,06,09
FICA-Paying & Other Students
5700
5701
5702
5710
5715
5720
5722
5725
5730
FICA-Paying Student Employees
FICA-Paying Student Employees
FICA-Paying Student Employees
Chief Medical Residents
Graduate Medical Trainees
Non Degree Post Doc. Stud Fellows
Other Fellows
Clinical Fellows
Special Comp
Non-FICA-Paying & Other Students
5750
5751
5752
5753
5754
5755
5761
5763
5765
5767
Non-FICA-Paying Stud Employees
Non-FICA-Paying Stud Employees
Non-FICA-Paying Stud Employees
Non-FICA-Paying Stud Employees
Non-FICA-Paying Stud Employees
Non-FICA-Paying Stud Employees
Post-Doc. Degree Candidates
Work Study - On Campus
Work Study - Off Campus
Work Study - Special FICA
Updated: April 1, 2016
SubcodeExpense.xlsx
Page 6 of 25
Prepared by: L. Edwards
UNIVERSITY OF PITTSBURGH
PRISM SUBCODES
* Non-RDF accounts only (Purpose 2xxxx)
** RDF accounts only (Purpose 3xxxx)
EXPENSES
Subcode Use Restrictions
Subcode Description
5783
Work Study Recovery - On Campus
5785
Work Study Recovery - Off Campus
Notes & Examples
Entity
5919 FB - Non-FICA-Paying & Other Students (0%)
02,03,04,05,06,09
5919 FB - Non-FICA-Paying & Other Students (0%)
02,03,04,05,06,09
5917 FB - Temporary / Other Employee
02,03,04,05,06,09
5917 FB - Temporary / Other Employee
02,03,04,05,06,09
Department
Purpose
Other Employee Types
5800
5805
Retirees
Other (Paid & Non-Paid Volunteers)
Stipends & Other Nontaxable Payments
5820
5825
5830
5840
5850
02,03,04,05,06,09
Stipend - Training Grant
Stipend - Postdoctoral Scholars
Stipend - Pre-Doctoral Fellowship
Stipend - Dependency Allowance
Other Nontaxable Pmts
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
External Cost Recovery - Compensation Only
5880
Compensation Cost Recovery
Departments may use this subcode.
02,03,04,06,09
Fringe Benefits
5900
5901
5902
5903
5904
5905
5907
5909
5911
5913
5915
5916
5917
5919
5921
5950
5951
02,03,04,05,06,09
FB - General (Spon Proj bud only)
FB - Medical Faculty
FB - Medical Faculty RI/AI
FB - Non-Medical Faculty
FB - Non-Medical Faculty AI
FB - Research Associates
FB - Staff
FB - Senior Administration
FB - GSA, TF, TA, GSR
FB - GSR-PhD
FB - FICA-Paying & Other Students
FB - FICA-Paying & Other Students (Excl)
FB - Temp / Other Employees
FB - Non-FICA-Paying & Other Stud
GSR Medical Insurance
Manual FB Adjs (Restricted Use - OFI Only)
Non-Overhead Bearing FB Adjustments
(Restricted Use - OFI Only)
02,03,04,05,06,09
02,04
02,03,04,05,06,09
02,04
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
NON-PERSONNEL COSTS
Updated: April 1, 2016
SubcodeExpense.xlsx
Page 7 of 25
Prepared by: L. Edwards
UNIVERSITY OF PITTSBURGH
PRISM SUBCODES
* Non-RDF accounts only (Purpose 2xxxx)
** RDF accounts only (Purpose 3xxxx)
EXPENSES
Subcode Use Restrictions
Subcode Description
Notes & Examples
Entity
Supplies & Office Furniture
Expendable, tangible personal property costing less than $5,000 per unit, including freight, postage, or other shipping costs.
Also includes items costing more than $5,000 per unit with a useful life of less than two years. Excludes custom printed materials
which should be recorded under the category Printing & Publications.
General office supplies from external sources. Excludes
6000
Office Supplies
computer supplies and unallowable supplies such as coffee
service and polar water.
6001
6002
6003
6004
6005
6010
Office Supplies
Office Supplies
Office Supplies
Office Supplies
Office Supplies
Scientific & Clinical Supplies
6011
6012
6013
6014
6015
6020
6021
Research Animals
Scientific & Clinical Supplies
Scientific & Clinical Supplies
Scientific & Clinical Supplies
Scientific & Clinical Supplies
Equipment & Office Furniture < $5,000
Computer Supplies & Equipment
6022
6023
6024
6025
6030
6031
6032
6033
6034
6035
6070
Computer Supplies & Equipment
Equipment & Office Furniture < $5,000
Equipment & Office Furniture < $5,000
Equipment & Office Furniture < $5,000
Other Supplies
Other Supplies
Other Supplies
Other Supplies
Other Supplies
Other Supplies
Unallowable Supplies
6071
6072
Unallowable Supplies
Unallowable Supplies
Updated: April 1, 2016
SubcodeExpense.xlsx
Department
Purpose
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
General scientific and clinical supplies from external sources
including chemicals, UPMCS Central Stores charges, gas
cylinder demurrage.
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
General equipment & office furniture < $5,000 per unit
02,03,04,05,06,09
Computers and related purchases < $5,000 per unit from
external sources including hardware, toner and cables. Also
includes all software purchases regardless of unit cost.
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
Coffee service, polar water, gifts (including candy, flowers), ...
from external sources
02,03,04,06,09
02,03,04,06,09
02,03,04,06,09
Page 8 of 25
Prepared by: L. Edwards
UNIVERSITY OF PITTSBURGH
PRISM SUBCODES
* Non-RDF accounts only (Purpose 2xxxx)
** RDF accounts only (Purpose 3xxxx)
EXPENSES
Subcode Use Restrictions
Subcode
6073
6074
6075
6080
Description
Unallowable Supplies
Unallowable Supplies
Unallowable Supplies
Interdept'l Off Supplies - Non-Bk Ctrs
Notes & Examples
Entity
6081
Interdept'l Computer Supplies
6082
6083
6084
6085
Interdept'l Computer Supplies
Interdept'l Off Supplies - Non-Bk Ctrs
Interdept'l Off Supplies - Non-Bk Ctrs
Interdept'l Unallow Off Supp - Non-Bk Ctrs
6086
Interdept'l Sci & Clin Supp - Non-Bk Ctrs
6087
6088
Interdept'l Animal Care Per Diem
Interdept'l Non-Overhead Bearing Supplies
6089
6090
6091
6092
6093
6094
6095
6096
6097
Interdept'l Sci & Clin Supp - Non-Bk Ctrs
Interdept'l Sci & Clin Supp - Non-Bk Ctrs
Interdept'l Unallow Sci & Clin Supp - Non-Bk Ctr
General interdept'l supplies from book centers only
Interdept'l Supplies - Book Ctrs Only
Interdept'l Supplies - Book Ctrs Only
Interdept'l Supplies - Book Ctrs Only
Interdept'l Supplies - Book Ctrs Only
Interdept'l Supplies - Book Ctrs Only
Interdept'l Unallow Supplies - Book Ctrs Only Gifts purchased from the Book Center for visitors and
Department
Purpose
02,03,04,06,09
02,03,04,06,09
02,03,04,06,09
General interdept'l office supplies from non-book centers
including CBS supplies, Surplus Property (warehouse) noncomputer purchases, audio/visual charges (Media Services),
keys, library fines.
02,03,04,05,06,09
Computers and related purchases < $5,000 per unit from
Surplus Property (warehouse) including hardware, toner and
cables. Also includes software purchases regardless of unit
cost.
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
Coffee supplies, gifts (including candy, flowers), ... from
internal sources
General interdept'l scientific and clinical supplies from nonbook centers including CBS supplies, Surplus Property
(warehouse) purchases.
Animal care charges from the Central Animal Facility.
Biology/Chemistry/Physics stockroom charges, DNA Core
Facility, film badges, and other approved charges which are
excluded from overhead application.
02,03,04,06,09
02,03,04,05,06,09
05
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,06,09
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,06,09
departing employees,...
Fixed Assets - Equipment, Office Furniture & Other Assets Exceeding $5,000
Non-expendable, tangible personal property costing more than $5,000 per unit with a useful life of more than two years. Cost
includes transportation, installation, modifications, attachments, accessories, duty, etc. Excludes items costing more than
Updated: April 1, 2016
SubcodeExpense.xlsx
Page 9 of 25
Prepared by: L. Edwards
UNIVERSITY OF PITTSBURGH
PRISM SUBCODES
* Non-RDF accounts only (Purpose 2xxxx)
** RDF accounts only (Purpose 3xxxx)
EXPENSES
Subcode Use Restrictions
Subcode Description
Notes & Examples
Entity
$5,000 per unit with a useful life of less than two years which should be recorded under the category Supplies & Office Furniture.
General equipment and office furniture > $5,000 per unit
6100
Equipment & Office Furniture > $5,000
6101
Computer Purchases
6102
6103
6104
6105
6110
Equipment & Office Furniture > $5,000
Equipment & Office Furniture > $5,000
Equipment & Office Furniture > $5,000
Equipment & Office Furniture > $5,000
Equip Rental - Capital Leases
6130
6190
Fabrications
Interdept'l Equip & Office Furn > $5,000
Computer purchases > $5,000 per unit (excluding software)
from external sources including accessories during initial
purchase
Equipment Rental
Equipment Rental
One-Time Equipment Rentals
6290
Interdept'l Equipment Rental
6291
6292
6293
Interdept'l Equipment Rental
Interdept'l Equipment Rental
Interdept'l Unallowable Equipment Rental
Purpose
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
Lease arrangement where the University has material equity,
including purchase options, rebates, bargain renewal, title
transfer, etc.
02,03,04,06,09
02,03,04,05,06,09
General equipment and office furniture > $5,000 per unit from
Surplus Property (warehouse).
Equipment Rental
Rental or lease of office or scientific/clinical equipment under a normal lease agreement, whereby the University has no material equity
in the equipment during or at the time of the expiration of the lease. Excludes vehicle leases which should be recorded under the
category Travel & Business.
Equipment rental from an external source. Examples include
6200
Equipment Rental
copier rental, pager rental, ...
6201
6202
6208
Department
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
One-time rentals for which an executed agreement of one year
or more does not exist. Furniture, gas cylinders, equipment
rentals.
Equipment rental from University sources (Central Business
Services, ...).
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,06,09
Travel & Business
Costs for transportation, meals, lodging, and other travel and meeting-related expenses of employees, guests and visitors in connection
with University business. Excludes reimbursement for other types of expenses that are commonly recorded on T&B forms, such as supplies,
printing, dues and memberships which should be recorded using subcodes from other expense categories.
Updated: April 1, 2016
SubcodeExpense.xlsx
Page 10 of 25
Prepared by: L. Edwards
UNIVERSITY OF PITTSBURGH
PRISM SUBCODES
* Non-RDF accounts only (Purpose 2xxxx)
** RDF accounts only (Purpose 3xxxx)
EXPENSES
Subcode Use Restrictions
Subcode Description
6300
Domestic Travel & Business Expenses
6301
6302
6303
6304
6305
6306
6307
6308
6309
6310
6320
6330
Domestic Travel & Business Expenses
Domestic Travel & Business Expenses
Domestic Travel & Business Expenses
Domestic Travel & Business Expenses
Domestic Travel & Business Expenses
Domestic Travel & Business Expenses
Domestic Travel & Business Expenses
Domestic Travel & Business Expenses
Domestic Travel & Business Expenses
Relocation of Faculty & Staff
Prepaid Travel
Trainee Travel - Spon Proj Only
6370
Foreign Travel
6371
6372
6373
6374
6375
6376
Foreign Travel (Unallowable)
Foreign Travel (Unallowable)
Foreign Travel (Unallowable)
Foreign Travel (Unallowable)
Foreign Travel (Unallowable)
Other Unallow Travel & Business
6377
6378
6379
6390
Other Unallow Travel & Business
Other Unallow Travel & Business
Other Unallow Travel & Business
Interdept'l Conference Registration & Travel
6391
6392
6393
Interdept'l Conference Registration & Travel
Interdept'l Conference Registration & Travel
Interdept'l Conference Registration & Travel
Updated: April 1, 2016
SubcodeExpense.xlsx
Notes & Examples
Entity
Travel within the United States and Canada. Conf. registration
(including UPMCS), faculty and staff training and
development, faculty recruitment expenses, vehicle leases,...
from external sources
Department
Purpose
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,06,09
Travel advances
02,03,04,05,06,09
For participants, trainees, and students when a travel allowance
is separately and specifically provided in a sponsored project.
04**,05
Travel to any country other than the United States and Canada.
02,03,04,05,06,09
02,03,04,06,09
02,03,04,06,09
02,03,04,06,09
02,03,04,06,09
02,03,04,06,09
Catering, student recruitment expenses (including fellows and
residents), special merchandise, ... from external sources
02,03,04,06,09
02,03,04,06,09
02,03,04,06,09
02,03,04,06,09
Conference registration, faculty and staff training and
development, faculty recruitment expenses, Pitt parking
permits, ... from internal sources
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
Page 11 of 25
Prepared by: L. Edwards
UNIVERSITY OF PITTSBURGH
PRISM SUBCODES
* Non-RDF accounts only (Purpose 2xxxx)
** RDF accounts only (Purpose 3xxxx)
EXPENSES
Subcode Use Restrictions
Subcode Description
Notes & Examples
6394
Interdept'l Conference Registration & Travel
6395
Interdept'l Unallow Conf Registration & Travel Catering, student recruitment expenses (including fellows and
Entity
Department
Purpose
02,03,04,05,06,09
02,03,04,06,09
residents), Pitt football tickets,special merchandise,... from
internal sources
6396
6397
Interdept'l Vehicle Leases
Interdept'l Relocation of Faculty & Staff
Vehicle leases from Fleet Services.
02,03,04,06,09
Professional Services & Consulting
Professional Services
Payments to external corporate and/or professional ORGANIZATIONS for contracts and other services. Payments to individuals
should be recorded as either Consulting or Honoraria unless the individual has a separate federal tax identification number as a
business entity. Excludes service contracts related to routine and preventative maintenance of equipment which should be recorded
under the category Repairs, Maintenance & Other Facilities Costs.
Non-clinical professional services, computer consulting
6400
Professional Services
services, computing services, software support, and software
licenses.
Clinical professional services
6401
Professional Services
6402
6403
6404
6405
6406
6407
6408
6409
6410
Professional Services
Professional Services
Professional Services
Professional Services
Professional Services
Professional Services
Professional Services
Professional Services
Advertising
6411
6412
6413
6414
6415
6416
Advertising
Advertising
Advertising
Advertising
Advertising
External Animal Care Boarding
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
Includes ads for recruitment of faculty and staff (and possibly
students if not unallowable) - external sources
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
Animal care boarding charges from external vendors
Consulting
Payments to INDIVIDUALS who are not University employees for contracts and other services.
Fee for service arrangements with other organizations,
6420
Consulting
payments for consultants, visiting speakers, referees, royalties
and commissions.
Updated: April 1, 2016
SubcodeExpense.xlsx
02,03,04,05,06,09
Page 12 of 25
02,03,04,05,06,09
02,03,04,05,06,09
Prepared by: L. Edwards
UNIVERSITY OF PITTSBURGH
PRISM SUBCODES
* Non-RDF accounts only (Purpose 2xxxx)
** RDF accounts only (Purpose 3xxxx)
EXPENSES
Subcode Use Restrictions
Subcode
6421
6422
6423
6424
6425
6429
6430
Description
Consulting
Consulting
Consulting
Consulting
Consulting
Consulting
Honoraria
Notes & Examples
Entity
Subcontracts – 1st $25,000
Subcontracts – 1st $25,000
Subcontracts – Restricted
6454
Subcontracts – Restricted
6455
Subcontracts – Restricted
6460
Purch Service Agreements - Spon Proj Only
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
Payments to external lecturers or speakers (colloquium, seminar
or convocation)
02,03,04,05,06,09
05
The first $25,000 incurred on an individual subcontract.
05
The first $25,000 incurred on an individual subcontract.
05
Costs incurred above $25,000 on an individual subcontract
(excluded from overhead application).
Costs incurred above $25,000 on an individual subcontract
(excluded from overhead application).
Costs incurred above $25,000 on an individual subcontract
(excluded from overhead application).
Restricted Use
05
Unallowable Professional Services & Consulting
Payments to external corporate and/or professional organizations and individuals for contracts and services which are considered
unallowable for Federal Indirect Costs.
Services considered unallowable for Federal Indirect Costs
6470
Unallow Prof Svcs & Consulting
6471
6472
6473
6474
6475
Purpose
02,03,04,05,06,09
Subcontracts - Sponsored Projects Only
Payments to external corporate and/or professional ORGANIZATIONS.
The first $25,000 incurred on an individual subcontract.
6450
Subcontracts – 1st $25,000
6451
6452
6453
Department
05
05
05
02,03,04,06,09
02,03,04,06,09
Unallow Prof Svcs & Consulting
Unallow Prof Svcs & Consulting
Unallow Prof Svcs & Consulting
Unallow Prof Svcs & Consulting
Unallow Prof Svcs & Consulting
02,03,04,06,09
02,03,04,06,09
02,03,04,06,09
02,03,04,06,09
Interdept'l Professional Services & Consulting
Payments for services obtained from within the University .
6487
6490
Interdepartmental Animal Care Per Diem
Interdept'l Prof Svcs & Consulting
Animal care boarding charges
02,03,04,05,06,09
Includes internal advertising (Pitt New and University Times),
computer consulting services (CIS), database searches (Univ
libraries), and software site licenses.
02,03,04,05,06,09
6491
6492
6493
Interdept'l Non-Overhead Bearing Services
Interdept'l Prof Svcs & Consulting
Interdept'l Prof Svcs & Consulting
Specialized research service center charges
02,03,04,05,06,09
Updated: April 1, 2016
SubcodeExpense.xlsx
02,03,04,05,06,09
02,03,04,05,06,09
Page 13 of 25
Prepared by: L. Edwards
UNIVERSITY OF PITTSBURGH
PRISM SUBCODES
* Non-RDF accounts only (Purpose 2xxxx)
** RDF accounts only (Purpose 3xxxx)
EXPENSES
Subcode Use Restrictions
Subcode Description
6494
Interdept'l Prof Svcs & Consulting
6495
Interdept'l Unallow Prof Svcs & Consulting
Notes & Examples
Entity
Department
Purpose
02,03,04,05,06,09
22031,24600,24215,36600,3
6604,
41600,42600,43600,44600,6
xxxx,90851 ***
24233
02,03,04,05,06,09
Services considered unallowable for Federal Indirect Costs
Library Acquisitions
Capitalizable items purchased by University libraries. Other departments should use the Dues, Memberships & Subscriptions subcodes
to record the purchase of books, journals and other published materials.
Use for one-time purchases of print materials for which a finite
6500
Monographs
payment will be invoiced. Examples include books, scores,
back issues of serials, complete sets of multi-part works, and
base volumes for updated works. DOES NOT include multipart works received over time with separate payments or nonprint materials.
02,03,04,06,09
6501
Print Subscriptions
Use for subscriptions print titles where ongoing payment is
expected. Examples include periodicals and serials. DOES
NOT include back issues, replacement issues, or electronic
journals. MAY include electronic materials paid for with print
subscriptions in single subscription.
02,03,04,05,06,09
22031,24600,24215,36600,3
6604,
41600,42600,43600,44600,6
xxxx,90851 ***
24233
6502
Standing Orders/Continuations
Use for continuations other than subscriptions; payment is
invoiced at the time of issue; generally classed materials but not
always. Examples include all-pubs. agreements, monographs
purchased in series, and monographic sets known not to be
complete at the point of order, with individual volumes
invoiced separately.
02,03,04,05,06,09
22031,24600,24215,36600,3
6604,
41600,42600,43600,44600,6
xxxx,90851 ***
24233
6503
Binding
Use for binding and other preservation costs, either preventive
or repair. Examples include journal and monographic binding
and repair.
02,03,04,05,06,09
24233
6504
Visual Media
02,03,04,05,06,09
6505
Audio Media
Use for film or magnetic based visual materials. Examples
include films, filmstrips, videos, slides, and transparencies.
DOES NOT include software and print graphics (e.g., maps
and charts)
Use for analog and digital audio recordings. Examples include
music and spoken work CDs, audio cassettes, and vinyl
recordings. DOES NOT include access to web-based audio.
22031,24600,24215,36600,3
6604,
41600,42600,43600,44600,6
xxxx,90851 ***
22031,24600,24215,36600,3
6604,
41600,42600,43600,44600,6
xxxx,90851 ***
22031,24600,24215,36600,3
6604,
41600,42600,43600,44600,6
xxxx,90851 ***
Updated: April 1, 2016
SubcodeExpense.xlsx
Page 14 of 25
02,03,04,05,06,09
24233
24233
Prepared by: L. Edwards
UNIVERSITY OF PITTSBURGH
PRISM SUBCODES
* Non-RDF accounts only (Purpose 2xxxx)
** RDF accounts only (Purpose 3xxxx)
EXPENSES
Subcode Use Restrictions
Subcode Description
6506
Electronic Resources - Capital
Notes & Examples
Entity
Department
Purpose
Use for reference type electronic products containing abstracts
and indexes. Databases may contain some full-text content.
License explicitly includes rights to archival content. These
purchases are capitalized.
02,03,04,05,06,09
22031,24600,24215,36600,3
6604,
41600,42600,43600,44600,6
xxxx,90851 ***
24233
6507
Mediated Searching
Use for payments for mediated online system searching.
Examples include Lexis, Westlaw, and Dialog.
02,03,04,05,06,09
22031,24600,24215,36600,3
6604,
41600,42600,43600,44600,6
xxxx,90851 ***
24233
6508
Library Automation Charges
Use for payments for library automation system charges.
02,03,04,05,06,09
24233
6509
Electronic One-time Purchases
Use for one-time purchases of electronic materials, for which a
finite payment is invoiced. Examples include software,
backfiles of ongoing electronic titles, complete electronic items,
and one-time purchases of upgrades to existing software.
02,03,04,05,06,09
22031,24600,24215,36600,3
6604,
41600,42600,43600,44600,6
xxxx,90851 ***
22031,24600,24215,36600,3
6604,
41600,42600,43600,44600,6
xxxx,90851 ***
6510
Microforms
Use for microfilm, microfiche, and microcards; either ongoing
or one-time purchases.
02,03,04,05,06,09
24233
6511
Replacements
Use for replacing lost or missing materials.
02,03,04,05,06,09
6512
Memberships
Use for memberships for receipt of materials Includes IEE.
DOES NOT include professional memberships which do not
result in receipt of materials (e.g., AALL, PALCI, and OLC).
02,03,04,05,06,09
22031,24600,24215,36600,3
6604,
41600,42600,43600,44600,6
xxxx,90851 ***
22031,24600,24215,36600,3
6604,
41600,42600,43600,44600,6
xxxx,90851 ***
22031,24600,24215,36600,3
6604,
41600,42600,43600,44600,6
xxxx,90851 ***
6513
Electronic Journals - Capital
Use for electronic journal ongoing subscriptions. May contain
some abstracting and indexing packages if the periodical fulltext content is significant. Archival content is available as part
of our subscription. These purchases are capitalized. Includes
Elsevier Science Direct and Institute of Physics online journals.
02,03,04,05,06,09
22031,24600,24215,36600,3
6604,
41600,42600,43600,44600,6
xxxx,90851 ***
24233
Updated: April 1, 2016
SubcodeExpense.xlsx
Page 15 of 25
24233
24233
24233
Prepared by: L. Edwards
UNIVERSITY OF PITTSBURGH
PRISM SUBCODES
* Non-RDF accounts only (Purpose 2xxxx)
** RDF accounts only (Purpose 3xxxx)
EXPENSES
Subcode Use Restrictions
Subcode Description
6514
Library Materials Conservation - Capital
6518
Electronic Journals - Non-capital
6519
Electronic Resources - Non-Capital
6520
Inter-Library Loans
Notes & Examples
Entity
Department
Purpose
Use for restoration of bindings or book structures that are
valuable for artifactual and/or intrinsic reasons. Procedures
may include conservation on the original book structure and
binding or constructing protective enclosures to preserve the
item.
Use for electronic journal ongoing subscriptions. May contain
some abstracting and indexing packages if the periodical fulltext content is significant. Archival content is NOT included in
the subscription. These purchases are not capitalized.
Examples include Journal of Biological Chemistry (electronic
only version) or SpringerLink (electronic journals package).
02,03,04,05,06,09
22031,24600,24215,36600,3
6604,
41600,42600,43600,44600,6
xxxx,90851 ***
24233
02,03,04,05,06,09
22031,24600,24215,36600,3
6604,
41600,42600,43600,44600,6
xxxx,90851 ***
24233
Use for reference type electronic products containing abstracts
and indexes. Databases may contain some full-text content.
License DOES NOT make any allowances for access to
archival data.
Service fee for books loaned from non-Pitt libraries (library
consortium). Not capitalized.
02,03,04,05,06,09
22031,24600,24215,36600,3
24233
6604,
41600,42600,43600,44600,6
xxxx,90851 ***
22031,24600,24215,36600,3
6604,
41600,42600,43600,44600,6
xxxx,90851 ***
*** Plus certain accounts in Area 51 (Purpose 24916 &
22570; Project 008603, 009969,075117.075129) and in
Department 19200 (Purpose 24761)
02,03,04,05,06,09
Telecommunications
Costs for telephone and other telecommunication products and services.
6600
6601
6602
6603
6604
6605
6606
6607
6608
6609
6620
6621
6622
02,03,04,05,06,09
Telephone Expense
Telephone Expense
Telephone Expense
Telephone Expense
Telephone Expense
Telephone Expense
Telephone Expense
Telephone Expense
Telephone Expense
Telephone Expense
Cable Service
Cable Installation
Satellite Service
Updated: April 1, 2016
SubcodeExpense.xlsx
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
Page 16 of 25
Prepared by: L. Edwards
UNIVERSITY OF PITTSBURGH
PRISM SUBCODES
* Non-RDF accounts only (Purpose 2xxxx)
** RDF accounts only (Purpose 3xxxx)
EXPENSES
Subcode Use Restrictions
Subcode
6623
6655
6690
6691
6692
6695
6696
Description
Satellite Installation
Network Port Installation
Interdept'l Telephone Expense
Interdept'l Telephone Expense
Interdept'l Telephone Expense
Interdept'l Unallow Telephone Expense
Interdept'l Unallow Telephone Expense
Notes & Examples
Entity
Department
Purpose
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,06,09
02,03,04,06,09
Mail & Postage
Costs for the delivery of letters and packages.
6700
6705
6710
6715
6716
6717
6718
6719
6770
Regular Mail
Bulk Mail
Express Delivery Charges
Other Mailing Service
Other Mailing Service
Other Mailing Service
Other Mailing Service
Other Mailing Service
Unallowable Mail
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
Messenger service
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
Mailings to trustees, alumni (development & institutional
advancement),
02,03,04,06,09
Printing & Publications
Payments for the cost of producing custom printed materials such as letterhead, stationary, pamphlets, brochures, catalogs, reports, and books.
Also includes photography and photocopies. Excludes purchases of published materials such as periodicals and professional journals which should be
recorded under the category of Dues, Memberships & Subscriptions.
Printing and publications from external sources.
02,03,04,05,06,09
6800
Printing & Publications
6801
6802
6803
6804
6805
6815
6820
6821
6822
6823
6824
6825
Printing & Publications
Printing & Publications
Printing & Publications
Printing & Publications
Printing & Publications
Photography
Photocopying
Photocopying
Photocopying
Photocopying
Photocopying
Photocopying
Updated: April 1, 2016
SubcodeExpense.xlsx
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
Photography services from external sources.
02,03,04,05,06,09
Photocopying services from external sources.
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
Page 17 of 25
Prepared by: L. Edwards
UNIVERSITY OF PITTSBURGH
PRISM SUBCODES
* Non-RDF accounts only (Purpose 2xxxx)
** RDF accounts only (Purpose 3xxxx)
EXPENSES
Subcode Use Restrictions
Subcode
6875
6890
6891
Description
Unallowable Printing & Publications
Interdept'l Letterhead & Stationery
Interdept'l Photocopying
6892
6893
6894
Interdept'l Photocopying
Interdept'l Photocopying
Interdept'l Other Printing & Publications
6895
Interdept'l Unallow Other Printing & Publ
Notes & Examples
Entity
Unallowable printing & publications from external sources.
Department
Purpose
02,03,04,06,09
Includes internally produced envelopes
02,03,04,05,06,09
Photocopying services from the University Copy Center, Venda-card,
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
Includes internal photography/slides, ... from internal sources
(Central Printing, University Relations)
Materials produced for lobbying activities & mailings to
alumni.
02,03,04,05,06,09
02,03,04,06,09
Dues, Memberships & Subscriptions
Dues for membership in organizations that maintain or improve an individual's professional or technical competency.
Also includes purchases of published materials such as periodicals and professional journals.
6900
6910
6911
6912
6950
6955
6970
Dues & Memberships
Professional License Fees
Professional License Fees
Professional License Fees
Subscriptions - Professional Journals
Subscriptions - Other Periodicals
Unallow Dues & Memberships
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
Includes private club memberships,
02,03,04,06,09
Utilities
7000
7005
7010
7015
7020
7025
7050
7055
7060
7065
02,03,06
Electricity
Gas
Water & Sewage
Steam
Steam Line Maintenance
Chilled Water
Electric Support Costs
Gas Support Costs
Water/Sewage/Fire Support Costs
Steam Line Support Costs
02,03,06
02,03,06
02,03,06
02,03,06
02,03,06
02,03,06
02,03,06
02,03,06
02,03,06
Repairs, Maintenance & Other Facilities Expenses
Non-capitalizable costs related to normal repair and maintenance of the University's physical plant. Alterations and renovations
Repairs and preventive maintenance of equipment, including
7100
Equipment Repairs & Maint
service contracts, from external sources.
Repairs and preventive maintenance of equipment, including
7105
Interdept'l Equipment Repairs & Maint
service contracts, from internal sources.
Updated: April 1, 2016
SubcodeExpense.xlsx
Page 18 of 25
02,03,04,05,06,09
02,03,04,05,06,09
Prepared by: L. Edwards
UNIVERSITY OF PITTSBURGH
PRISM SUBCODES
* Non-RDF accounts only (Purpose 2xxxx)
** RDF accounts only (Purpose 3xxxx)
EXPENSES
Subcode Use Restrictions
Subcode
7110
7115
7120
7125
7126
7127
7130
7135
7136
7137
7140
Description
Elevators Maintenance
Elevator Repairs (Extraordinary)
Facility / Bldg Maintenance
Other Maintenance
Other Maintenance
Other Maintenance
Other Repairs
Painting
Lighting & Signs
Drapes & Blinds
Alterations & Renovations
7141
7142
7143
7144
7145
7150
7152
7154
7156
7160
7170
Alterations & Renovations
Alterations & Renovations
Alterations & Renovations
Alterations & Renovations
Alterations & Renovations
Refuse Removal
Recycling
Pest Control
Contracted Cleaning
Trades Labor & Materials
Facilities Expense Clearing (Suspense)
Notes & Examples
Entity
Department
Purpose
02,03,04,06,09
02,03,04,06,09
02,03,04,06,09
02,03,04,06,09
02,03,04,06,09
02,03,04,06,09
02,03,04,06,09
02,03,04,06,09
02,03,04,06,09
02,03,04,06,09
Renovations which cost less than $10,000 or do not
substantially improve or lengthen the life of the facility.
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,06,09
02,03,04,06,09
02,03,04,06,09
02,03,04,06,09
02,03,04,06,09
02,03,04,06,09
Delivery & Moving
7200
7201
7202
7203
7290
7291
7292
Moving Expenses
Moving Expenses
Moving Expenses
Moving Expenses
Interdept'l Delivery & Moving
Interdept'l Delivery & Moving
Interdept'l Delivery & Moving
Departmental office or lab relocation using external movers.
02,03,04,05,09
02,03,04,05,09
02,03,04,05,09
02,03,04,05,09
Departmental office or lab relocation using University movers. 02,03,04,05,09 (& 06.19xxx)
02,03,04,05,09 (& 06.19xxx)
02,03,04,05,09 (& 06.19xxx)
Space Rental
7300
Space Rental
7304
Storage
Updated: April 1, 2016
SubcodeExpense.xlsx
Rentals and leases of offices, laboratories, garages, etc. not
owned by the University.
Mobile and self storage, such as Guardian Self Storage and
Maroadi Transfer & Storage
Page 19 of 25
02,03,04,05,09
02,03,04,05,09
Prepared by: L. Edwards
UNIVERSITY OF PITTSBURGH
PRISM SUBCODES
* Non-RDF accounts only (Purpose 2xxxx)
** RDF accounts only (Purpose 3xxxx)
EXPENSES
Subcode Use Restrictions
Subcode Description
7308
One-time Space Rentals
7390
Interdept'l Space Rentals
7391
7392
7393
7394
7395
Interdept'l Space Rentals
Interdept'l Space Rentals
Interdept'l Space Rentals
Interdept'l Space Rentals
Interdept'l Space Rentals
Notes & Examples
Entity
One time rentals for which an executed agreement of one year
or more does not exist. Off-site classrooms, fields and courts
Rentals and leases of offices, laboratories, garages, etc. owned
by the University.
Department
Purpose
02,03,04,05,09
02,03,04,09
02,03,04,09
02,03,04,09
02,03,04,09
02,03,04,09
02,03,04,09
Purchases for Resale (Restricted Use)
Inventory, textbooks, trade books, food, supplies, and sundries.
7400
7401
7402
7403
7404
7405
7406
7407
7408
7409
7410
7411
7412
7413
7414
7415
7416
7417
7418
7419
7420
7421
7422
7423
7424
7425
02,03,04,09
Purchases for Resale
Purchases for Resale
Purchases for Resale
Purchases for Resale
Purchases for Resale
Purchases for Resale
Purchases for Resale
Purchases for Resale
Purchases for Resale
Purchases for Resale
Purchases for Resale
Purchases for Resale
Purchases for Resale
Purchases for Resale
Purchases for Resale
Purchases for Resale
Purchases for Resale
Purchases for Resale
Purchases for Resale
Purchases for Resale
Purchases for Resale
Purchases for Resale
Purchases for Resale
Purchases for Resale
Purchases for Resale
Purchases for Resale
Updated: April 1, 2016
SubcodeExpense.xlsx
02,03,04,09
02,03,04,09
02,03,04,09
02,03,04,09
02,03,04,09
02,03,04,09
02,03,04,09
02,03,04,09
02,03,04,09
02,03,04,09
02,03,04,09
02,03,04,09
02,03,04,09
02,03,04,09
02,03,04,09
02,03,04,09
02,03,04,09
02,03,04,09
02,03,04,09
02,03,04,09
02,03,04,09
02,03,04,09
02,03,04,09
02,03,04,09
02,03,04,09
Page 20 of 25
Prepared by: L. Edwards
UNIVERSITY OF PITTSBURGH
PRISM SUBCODES
* Non-RDF accounts only (Purpose 2xxxx)
** RDF accounts only (Purpose 3xxxx)
EXPENSES
Subcode Use Restrictions
Subcode
7426
7427
7428
7429
Description
Purchases for Resale
Purchases for Resale
Purchases for Resale
Purchases for Resale
Notes & Examples
Entity
Department
Purpose
02,03,04,09
02,03,04,09
02,03,04,09
02,03,04,09
Sponsored Project Expenses (Spon Proj Only)
7500
7505
7510
7515
7520
7540
7550
Study Participant Pmts
Participant Living Allowances
Field Expenses
Patient Care Costs
Trainee Health Insurance
Institutional Allowance (Restricted Use)
Program Income - Award Related
02,04,05
02,04,05
04**,05
Includes in-patient and out-patient services.
04**,05
02,03,04,05
04**,05
04**,05
Financial Aid
7600
7602
7603
Scholarships
Training Grants
Traineeships
7604
7605
Special Athletic Awards
Fellowships
7606
7611
Pre-doctoral Fellowships
Room & Board Allowance
7612
7613
7621
7622
7623
Fee Allowances / Waivers
Book & Expenses Allowance
GSA/TA/TF Tuition Scholarships
GSR Tuition Scholarships
Health Fee Scholarships
02,03,04,05,09,24
02,03,04,05,09
Charges for student tuition awards when explicitly allowed by
the terms of a sponsored project, e.g., training grant; usually not
allowed under research contracts.
02,03,04,05,09
02,03,04,05,09
Charges for tuition, fees and related costs of special restricted
projects.
02,03,04,05,09
02,03,04,05,09
Value of meals and/or room furnished to an employee or
student for the convenience of the University, e.g., residence
hall operations.
02,03,04,05,09
02,03,04,05,09
02,03,04,05,09
02,03,04,05,09
02,03,04,05,09
02,03,04,05,09
Insurance (Restricted Use)
7700
7705
7710
7715
7720
02,03,04,05,06,09
Insurance - Automobile
Insurance - Property
Insurance - General Liability
Insurance - Malpractice
Insurance - Equipment
Updated: April 1, 2016
SubcodeExpense.xlsx
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
Page 21 of 25
Prepared by: L. Edwards
UNIVERSITY OF PITTSBURGH
PRISM SUBCODES
* Non-RDF accounts only (Purpose 2xxxx)
** RDF accounts only (Purpose 3xxxx)
EXPENSES
Subcode Use Restrictions
Subcode
7725
7730
7735
7750
Description
Insurance - Unemployment Comp - Other
Insurance - Workers' Comp
Insurance - Other
Insurance - Distributed
Notes & Examples
Entity
Department
Purpose
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
02,03,04,05,06,09
Taxes (Restricted Use)
7800
7805
7810
7815
7820
7825
7830
7835
Student Loan Expenses (Student Loans Only)
7900
7905
7910
7915
7920
7940
7945
7950
7960
7970
02,03,04,09
Real Estate Taxes
Sales Tax
Unrelated Business Income Tax
Institutional Business & Privilege Tax
Amusement Tax
Parking Tax
Other Taxes
Other Pmts
02,03,04,09
02,03,04,09
02,03,04,09
02,03,04,09
02,03,04,09
02,03,04,09
02,03,04,09
Formerly FAIS account controls, not subcodes.
07
Interest Cancellations
Teacher/Military/Nursing Cancellations
Death Cancellations
Disability Cancellations
Bankruptcy Cancellations
Assigned Account Interest Cancellations
Assigned Account Principal Cancellations
Collection Costs
Litigation Costs
Refunds of Unexpended Balances
07
07
07
07
07
07
07
07
07
Financial Charges (Restricted Use)
8000
Sponsored Project Cost Overruns
Used for writing off overdrafts on sponsored project accounts
to other departmental accounts
02,03,04,05
8005
Other Sponsored Project Write-Offs
Used by the Research/Cost Accounting staff to make minor
adjustments to close out sponsored project accounts or tomake
any other necessary adjustments other than overdraft situations
02,04,05
8010
8020
8022
Payroll Service Fee
Bad Debts Expense
Collection of Bad Debts
Handwritten checks
Updated: April 1, 2016
SubcodeExpense.xlsx
02,03,04*,06,09
02,03,04*,09
02,03,04*,09
Page 22 of 25
Prepared by: L. Edwards
UNIVERSITY OF PITTSBURGH
PRISM SUBCODES
* Non-RDF accounts only (Purpose 2xxxx)
** RDF accounts only (Purpose 3xxxx)
EXPENSES
Subcode Use Restrictions
Subcode
8024
8030
8031
8032
8034
8040
8045
8060
8062
8064
8065
8066
8067
8068
8080
8082
8084
Description
Settlements
Interest Expense
Interest Expense - SWAPS
Amortization - Debt-Related Fees
Amortization - Issuance Costs
Depreciation Expense
Depreciation Expense - Distributed
Fixed Asset Write-Offs
Loss on Disposal of Fixed Assets
Plant Construction Expenses
Capitalized PP&E
Debt Proceeds Funding
Bond Drawdown Net Asset Adjustment
Debt Retirements
Uninvoiced Receipts Month End (AP/PO feed)
Receiving (PO feed)
Discount Taken (AP feed. Should be unused)
Notes & Examples
Entity
Department
Purpose
02,03,04*,09
(also 39995)
06
15107
06
06
06
06
02,03,06
06
06
06, 09
06
06
(also 24799 & 24800)
06
06
Miscellaneous Expenses (Restricted Use)
8100
8101
8102
8120
8130
8170
Miscellaneous Expense
Miscellaneous Expense
Cash Over / Short
Budget Reserves / Restricted Budget
Budget Unallocated - Spon Proj Only
Unallowable Miscellaneous Expense
8171
8172
Donations (Unallowable)
Prizes (Unallowable)
8189
WPIC/PCI Expense Close Out
Manuscript submission fee,
02,03,04,06,09,24
02,03,04,06,09,24
02,03,04*,09
Budget $ only
02,03,04,05,09
Budget $ only
05
Other Unallowable Miscellaneous Expense (Excludes
Donations and Prizes)
Donations/Gifts to non-profit organizations
02,03,04,09
Prizes to students, faculty or staff unless part of a UniversityWide Employee Recognition Program
02,03,04,09
02,03,04,09
02
90xxx,93xxx
Transfers (Restricted Use)
8210
8220
Debt Transfers
Capital Project Transfers
8230
8240
8250
Renewal & Replacement Transfers
Surplus Transfers
Matching Govt. Grants
Updated: April 1, 2016
SubcodeExpense.xlsx
02,03,06
Capital transfers on RDF accounts require approval from
George Klinzing.
02,03,04*,05,06
02,03,06
03,06
02,04*,07
Page 23 of 25
Prepared by: L. Edwards
UNIVERSITY OF PITTSBURGH
PRISM SUBCODES
* Non-RDF accounts only (Purpose 2xxxx)
** RDF accounts only (Purpose 3xxxx)
EXPENSES
Subcode Use Restrictions
Subcode
8260
8261
8262
8263
8264
8269
Description
Other Transfers
Other Transfers
Other Transfers
Other Transfers
Other Transfers
Other Transfers
Notes & Examples
Entity
Department
Purpose
02,03,04,05,06,08,24,47,48
02,03,04,05,06,08,24,47,48
02,03,04,05,06,08,24,47,48
02,03,04,05,06,08,24,47,48
02,03,04,05,06,08,24,47,48
02,03,04,05,06,08,24,47,48
Distributed Expenses (Restricted Use)
Allocation of certain facilities and administrative (F&A) costs to direct cost objectives.
8300
8301
8302
8303
8304
8305
8306
8307
8308
8309
8310
8311
8320
8350
8351
Distributed Insurance Costs
Distributed Plant Costs
Distributed Univ. Overhead
Distributed Space Costs
Distributed Falk Library Costs
UPMC Management Fee Charges
Distributed Costs - Other
Distributed Costs - Other
Distributed Costs - Other
Distributed Costs - Other
Distributed Costs - Other
Distributed Expense - Compensation
TEP (Temporary Employee Pool) Overhead
Indirect Cost - Spon Proj Only
Indirect Cost Adjs - Spon Proj Only
02,03,04
02,03,04
02,03,04
(also 28585 & 99530)
02,03,04
(also 28585)
02,03,04
02,03,04
(12%) see compensation section
02,03,04
(also 99530)
02,03,04
(also 99530)
02,03,04
(also 99530)
02,03,04
(also 99530)
02,03,04
(also 99530)
02,03,04
(also 99530)
02,03,04,05,09
05
05
Interdept'l Cost Recovery
8400
8401
8402
8403
8404
8405
8406
8407
8408
8409
8498
02,03,04,09
Interdept'l Cost Recovery
Interdept'l Cost Recovery
Interdept'l Cost Recovery
Interdept'l Cost Recovery
Interdept'l Cost Recovery
Interdept'l Cost Recovery
Interdept'l Cost Recovery
Interdept'l Cost Recovery
Interdept'l Cost Recovery
Interdept'l Cost Recovery
Suspense - IDC Imports
Updated: April 1, 2016
SubcodeExpense.xlsx
02,03,04,09
02,03,04,09
02,03,04,09
02,03,04,09
02,03,04,09
02,03,04,09
02,03,04,09
02,03,04,09
02,03,04,09
02,03,04,09
Page 24 of 25
Prepared by: L. Edwards
UNIVERSITY OF PITTSBURGH
PRISM SUBCODES
* Non-RDF accounts only (Purpose 2xxxx)
** RDF accounts only (Purpose 3xxxx)
EXPENSES
Subcode Use Restrictions
Subcode Description
Notes & Examples
Entity
Department
Purpose
Computing Charges (Restricted Use)
These subcodes should only be used by Telecommunications for monthly port charges. One-time port
installations charges should be charged to subcode 6655.
8500
02,03,04,09
Network Fee
Updated: April 1, 2016
SubcodeExpense.xlsx
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