Object Codes

KFS is Object Code driven, which means the KFS Object Code determines the type of accounting entry each transaction is. At the highest level, Object Consolidation Codes represent a broad category of Object Codes. Object Level Codes further define groups of Object Codes within each Consolidation Code. Below is an example of the Object Code Hierarchy Structure:

Basic Accounting Category
(EX-Expense)
- Object Type
  (EX-Expense Expenditure)
  - Consolidation
    (TRVL-Travel)
    - Object Level
      (TRAV-Travel)
      - Object Code
        (8320-Travel Conference Fees)
- Object Type
  (EE-Expenditure Not Expense)
  - Consolidation Code
    (GENX-General Expenses)
    - Object Level
      (RECH-Recharges)
      - Object Code
        (2408-Mail Services)

Basic Accounting Category

The Basic Accounting Category groups Object types into 5 different categories for reporting purposes. Below is a list of the Basic Accounting Categories and the Object Types that fall under each category:

Basic Accounting Category Code	Basic Accounting Category Description	Object Types
AS	ASSETS	AS
EX	EXPENSES	EE, EX
FB	FUND BALANCE	FB
IN	INCOME	IC,IN
LI	LIABILITIES	LI

Object Type Codes

An Object Type Code is an attribute of the Object Code that identifies an object code as income, expense, asset, liability or fund balance.

Multiple values exist for income and expense to support general ledger functionality.

An object code either has a credit or debit normal balance. To increase the value of an object code with a normal balance of credit, one would credit the account. To increase the value of an account with normal balance of debit, one would likewise debit the account.

Object Type Code	Object Type Name	Normal Balance	Explanation
AS	Asset	Debit	An economic resource owned by the organization
EE	Expenditure Not Expense	Debit	Recharges Only
EX	Expense Expenditure	Debit
FB	Fund Balance	Credit	The net result of activities in a fund since inception
IC	Income Not Cash	Credit	Recharges Only
IN	Revenue Cash	Credit	Income that the organization received from business activities.
LI	Liability	Credit	An obligation of the organization arising from past transactions or events.

Recharge Object Codes

A recharge is the cost charged to a University department/unit/activity/project for specific goods or services provided by another University department/unit/activity/project. This is different from regular expenses and income outside of the University. All recharge transactions must use Object Codes with the object type ‘IC’ for Recharge Income, and ‘EE’ for Recharge Expense.

Object Consolidation

The Consolidation Code is an attribute of Object Level that is used to group similar object levels into categories for reporting. Each Object Level belongs to a single Object Consolidation. Consolidation codes are 4 characters.

Standard Consolidation Codes are:

Consolidation Code	Consolidation Object Name	OP Sub Account
SWG0	Salaries & Wages Academic	00
SWG1	Salaries & Wages Staff	01
SWG2	Salaries & Wages General Assistance	02
SUPL	Supplies and Materials	03
EQIP	Equipment	04
TRVL	Travel	05
BENF	Benefits	06
GENX	General Expenses	07
SUBA	Sub Awards (C&G)	07
STAD	Student Aid	07
UNAL	Unallocated Budget	08
RCHG	Recharges	09
INDC	Overhead - Indirect Costs	9H

Object Level Codes

The Level Code is an attribute of Object Code that is used to group similar object codes into categories for reporting. Each Object Code belongs to a single Object Level. Object Level Codes are 4 characters. These level codes identify groups of object codes specifically within the more generic category of consolidation codes.

An Example of Level Codes under the GENX (General Expenses) Consolidation Code:

Consolidation Code:	Level Code	Object Level Name
GENX	BDG7	Budget Only
	FEES	Fees
	RECH	Recharges
	SRVC	Services

Object Codes

An Object Code is a four character code assigned to a transaction to classify the transaction as a specific income, expense, asset, liability, or fund balance transaction. Object codes identify entries specifically within the more generic category of level codes.

KFS is object code driven, which means the Object Code determines the type of accounting entry each transaction is.

Below is an example of Object Codes in the Consolidation Code GENX, and two Level Codes:

Consolidation Code	Level Code	Object Code	Object Name
GENX	FEES	3000	Memberships and Subscriptions
	FEES	3010	Registration Fees Non Travel
	RECH	2407	Interior Design
	RECH	5000	Rental of Space Recharge

Object Sub-Type Codes

Object Sub-Type Code are assigned to similar groups of object codes. Sub-types are often leveraged in KFS to apply business rules or to help with reporting. For example, Object Sub-types are used to identify budget object codes and capital asset object codes.

Budget Object Codes

Budget Object Codes have an Object Sub-Type of ‘BU’. Only budget can be recorded on these Object Codes.

See all Object Codes with Chart of Accounts Inquiry

The Chart of Accounts Inquiry report can be used to see a listing of all object codes. Here is how to find it:

Go to ZotPortal and log in with your UCINetID
Click on the "KFS/Finances" tab
Go to the "Decision Support" portlet
Expand the "Chart of Accounts – Lookups" section
Click the link for "Chart of Accounts Inquiry"

On the report screen, look for three radio buttons at the top that allow you to select between Organization, Accounts, and Object Codes. If you select Object Codes, the entire hierarchy of UCI's object code structure will be displayed below, branching from left to right.