Spend Categories by Commodity Area

Spend Categories are used to identify or describe what is being purchased, not what the item will be used for.  For Example, an ink cartridge for a color printer that will be used to print marketing materials would fall under SC10486 Office Supplies, not SC10316 Advertising – Other.

It is important to accurately record what is being purchased by using the correct Spend Category so that the University, departments, and units, as well as Procurement Services, can track spending and can compile data on purchases. 

Spend Category data can be used to determine if a University Wide Contract should be negotiated, if the purchase qualifies as an asset, and whether or not the item needs to be tagged by inventory control.  Spend Category data is also helpful when attempting to negotiate contracts, when analyzing expenses, and when creating and monitoring budgets.

In the chart below, the Spend Categories have been arranged by Commodity Area. 

The Spend Category Name should identify what is purchased and the description of the Spend Category should confirm that this category describes what is being purchased. 

If the Spend Category is tracked, it indicates that the purchase is moveable equipment with a unit acquisition cost of at least $5,000 and which has a useful life of one year or more.  These items are also tracked as assets in Workday and must be tagged by inventory control.

 

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Index




 

Commodity Area
Spend Category
Spend Category Name
Description of Spend Category
Spend Category is Tracked
Tax Reportable
Access Control SC10008 Access Control Equipment        This spend category should be used to record the cost of access control equipment, excluding identification/card readers (SC10105),  which has a useful life of more than one year & a cost > or = to $5000. All equipment must be tagged by inventory control. YesNo
  SC10655 Access Control Services        This spend category should be used to record the cost of all access control services, excluding Alarm Services (SC10822). NoYes
  SC10659 Access Control Supplies        This spend category should be used to record the cost of access control supplies, excluding those costs associated with supplies used for identification/card readers (SC10645). NoNo
  SC10105 Identification/Card Readers Equipment        This spend category should be used to record the cost of equipment used for identification, including card readers, which has a useful life of more than one year & a cost > or = to $5000. All equipment must be tagged by inventory control. YesNo
  SC10645  Identification/Card Readers Supplies        This spend category should be used to record the cost of supplies used for identification, including card readers. NoNo
 
Spend Category
Spend Category Name
Description of Spend Category
Spend Category is Tracked
Tax Reportable
Advertising SC10357 Advertising - Newspaper        This spend category should be used to record the cost of advertisements or publicity releases in newspapers. NoYes
  SC10183 Advertising - Radio        This spend category should be used to record the cost of advertisements or publicity releases on the radio. NoYes
  SC10171 Advertising - TV        This spend category should be used to record the cost of advertisements or publicity releases on TV. NoYes
  SC10821 Advertising Re-branding         This spend category should be used to record the cost of re-branding activities. NoYes
  SC10316  Advertising - Other        This spend category should be used to record the cost of all other advertisements or publicity not specified above. NoYes
 
Spend Category
Spend Category Name
Description of Spend Category
Spend Category is Tracked
Tax Reportable
Agricultural and Farm
Animals and Livestock
SC10333 Agricultural Equipment         This spend category should be used to record the cost of agricultural equipment. All equipment with a useful life of more than one year & a cost > or = to $5000 must be tagged by inventory control. YesNo
  SC10302 Agricultural Services         This spend category should be used to record expenditures for non-veterinary farm services purchased both from within and outside ISU, including dead animal removal, manure mgmt., farrier work, breed organization fees, and other livestock or field services.   NoYes
  SC10660 Agricultural Supplies         This spend category should be used to record the cost of agricultural supplies used in the operation of university farms, excluding the supplies needed for the care and maintenance of animals (SC10658) and cages (SC10241). NoNo
  SC10205 Animal Services         This spend category should be used to record the cost of non-veterinary services provided to care and maintain animals (ex horse shoeing), excluding agricultural services (SC10302). NoYes
  SC10658 Animal - Supplies        This spend category should be used to record the cost of supplies needed to care for and maintain animals, excluding feed/lab animal diets (SC10077) and cages (SC10241). NoNo
  SC10241 Animal Cages         This spend category should be used to record the cost of animal cages. YesNo
  SC10133 Animal Equipment         This spend category should be used to record the cost of equipment used for animals which has a useful life of more than one year & a cost > or = to $5000. All equipment must be tagged by inventory control. YesNo
  SC10312 Animals - Cattle        This spend category should be used to record the cost of the purchases of cattle for any purpose.  Must be approved by the Institutional Animal Care and Use Committee (IACUC), assigned a log number and purchased through Laboratory Animal Resources (LAR) NoNo
  SC10032 Animals - Swine        This spend category should be used to record the cost of the purchases of swine for any purpose. Must be approved by the Institutional Animal Care and Use Committee (IACUC), assigned a log number and purchased through Laboratory Animal Resources (LAR) NoNo
  SC10001 Animals - Livestock        This spend category should be used to record the cost of livestock purchased for resale by university operations, excluding cattle (SC10312) and swine (SC10032).  Must be approved by the Institutional Animal Care and Use Committee (IACUC), assigned a log number and purchased through Laboratory Animal Resources (LAR). NoNo
  SC10238 Animals - Research        This spend category should be used to record the cost of animals used in research, excluding cattle (SC10312) and swine (SC10032). Must be approved by the Institutional Animal Care and Use Committee (IACUC), assigned a log number and purchased through Laboratory Animal Resources (LAR). NoNo
  SC10077 Feed/Lab Animal Diets        This spend category should be used to record the cost of all feed and animal diets. NoNo
  SC10263 Grain Bins/Dryers         This spend category should be used to record the cost of grain bins and dryers. YesNo
  SC10148 Seed - Farm/Grass/Garden        This spend category should be used to record the cost of all seed.  Including grass seed, garden seeds, and seeds used to grow crops. NoNo
  SC10097 Test Plots         This spend category should be used to record the rental cost of test plots. NoYes
  SC10248  Land          This spend category should be used to record the cost of land purchases. YesNo
 
Spend Category
Spend Category Name
Description of Spend Category
Spend Category is Tracked
Tax Reportable
Art SC10640 Art Supplies         This spend category should be used to record the cost of supplies, materials, and/or tools consumed completing artistic activities. NoNo
 SC10253Design Services     This spend category should be used to record the cost of services rendered by artists and designers, including art commissioned by Iowa State University from an artist.NoYes
  SC10014  Art & Museum - Works Of Art    This spend category should be used to record the cost of works of art purchased to display in public areas. YesNo
 SC10158Art Conservation Services    This spend category should be used to record the cost of professional services rendered by art conservators.NoYes
 
Spend Category
Spend Category Name
Description of Spend Category
Spend Category is Tracked
Tax Reportable
Athletics and Recreation SC10161 Athletic Equipment         This spend category should be used to record the cost of athletic equipment, excluding Bleachers/Stadium Seating (SC10202), which has a useful life of more than one year & a cost > or = to $5000. All equipment must be tagged by inventory control. YesNo
  SC10661 Athletic Supplies         This spend category should be used to record the cost of supplies & noncapitalized equipment used for athletic events. Examples of such supplies are athletic shoes, balls, bats, gloves, billiard supplies racquets, uniforms, etc. NoNo
  SC10147 Athletics - Tradeouts        This spend category should be used to record the cost of athletic ticket tradeouts for goods or services. NoNo
  SC10202 Bleachers/Stadium Seating         This spend category should be used to record the cost of bleachers and stadium seating, excluding installation fees (SC10088). YesNo
  SC10050 Playground Equipment         This spend category should be used to record the cost of playground equipment which has a useful life of more than one year & a cost > or = to $5000. All equipment must be tagged by inventory control. YesNo
  SC10646 Playground Supplies         This spend category should be used to record the cost of playground supplies. NoNo
  SC10007  Recreation Service Supplies        This spend category should be used to record the cost of supplies & noncapitalized equipment used for recreational activities. Examples of such supplies are athletic shoes, balls, bats, gloves, billiard supplies racquets, uniforms, etc. NoNo
 
Spend Category
Spend Category Name
Description of Spend Category
Spend Category is Tracked
Tax Reportable

Audio/Video - Photography/
Videography

SC10348 Audio - Broadcast Equipment       This spend category should be used to record the cost of broadcast equipment, excluding audio and video equipment (SC10104) and photography equipment (SC10154), which has a useful life of more than one year & a cost > or = to $5000. All equipment must be tagged by inventory control. YesNo
  SC10104 Audio/Video Equipment         This spend category should be used to record the cost of audio and video equipment, excluding photography equipment (SC10154), which has a useful life of more than one year & a cost > or = to $5000. All equipment must be tagged by inventory control. YesNo
  SC10594 Audio/Visual/Photo Supplies         This spend category should be used to record the cost of photographic & audio/visual supplies & noncapitalized equipment. Examples of such supplies or equipment are cameras, attachments, film, processing materials, VCR's, projectors, overheads, screens, etc. Audio/ visual films, tapes, etc. NoNo
  SC10385 Photography/Videography Services        This spend category should be used to record the cost of photography services. NoYes
  SC10154  Photography Equipment         This spend category should be used to record the cost of photography equipment which has a useful life of more than one year & a cost > or = to $5000. All equipment must be tagged by inventory control. YesNo
 
Spend Category
Spend Category Name
Description of Spend Category
Spend Category is Tracked
Tax Reportable
Carpet and Floor Coverings SC10027 Floor Covering - Carpet       This spend category should be used to record the cost of carpet not associated with construction (SC10382). NoNo
  SC10274 Floor Covering - Tile       This spend category should be used to record the cost of tile not associated with construction (SC10382). NoNo
  SC10064  Floor Covering - Misc.       This spend category should be used to record the cost of all other floor covering, excluding carpet (SC10027), tile (SC10274), and floor coverings associated with construction (SC10382). NoNo
 
Spend Category
Spend Category Name
Description of Spend Category
Spend Category is Tracked
Tax Reportable
Chemicals SC10074 Chemicals/Fertilizers - Custom Applied       This spend category should be used to record the cost of the custom application of chemicals and fertilizers. NoYes
  SC10257 Fertilizers          This spend category should be used to record the cost of fertilizers, excluding custom application (SC10074). NoNo
  SC10307 Chemicals - Lawn/Turf        This spend category should be used to record the cost of lawn and turf chemicals, excluding fertilizers (SC10257) and custom applied chemicals and fertilizers (SC10074). NoNo
  SC10321 Chemicals - Farm        This spend category should be used to record the cost of farm chemicals, excluding fertilizers (SC10257) and custom applied chemicals and fertilizers (SC10074). NoNo
  SC10334  Chemicals - Industrial        This spend category should be used to record the cost of industrial chemicals, excluding fertilizers (SC10257) and custom applied chemicals and fertilizers (SC10074). NoNo
 
Spend Category
Spend Category Name
Description of Spend Category
Spend Category is Tracked
Tax Reportable
Computers and IT SC10341 Computer Hardware - Networking       This spend category should be used to record the cost of networking equipment as well as equipment used in wafer production (SC10650) and cluster computers (SC10163) which has a useful life of more than one year & a cost > or = to $5000. All equipment must be tagged by inventory control. YesNo
  SC10163 Computer Hardware - Cluster Computers      This spend category should be used to record the cost of cluster computers, excluding equipment used in wafer production (SC10650) or networking equipment (SC10341) which has a useful life of more than one year & a cost > or = to $5000.  All equipment must be tagged by inventory control. YesNo
  SC10254 Computer Hardware         This spend category should be used to record the cost of computer equipment, excluding equipment used in wafer production (SC10650), networking equipment (SC10341), or cluster computers (SC10163) which has a useful life of more than one year & a cost > or = to $5000.  All equipment must be tagged by inventory control. YesNo
  SC10037 Computer Supplies/Peripherals         This spend category should be used to record the cost of computer supplies and peripherals. NoNo
  SC10350 Computer - Maintenance Agreements       This spend category should be used to record the cost of computer maintenance agreements.  This excludes software agreements (SC10006). NoYes
  SC10650 Computer Equipment - Wafer Production      This spend category should be used to record the cost of computer equipment used in wafer production which has a useful life of more than one year & a cost > or = to $5000. All equipment must be tagged by inventory control. YesNo
  SC10664  Computer Supplies - Wafer Production      This spend category should be used to record the cost of supplies used in wafer production. NoNo
 
Spend Category
Spend Category Name
Description of Spend Category
Spend Category is Tracked
Tax Reportable
ConstructionSC10132Architects/Engineering Services    This spend category should be used to record the cost of professional services rendered by architects and engineers, excluding those for FP&M (SC10369).NoYes
 SC10369Architects/Engineering Services - FP&M    This spend category should be used to record the cost of professional services rendered by architects and engineers for FP&M.NoYes
  SC10249 Building Repairs         This spend category should be used to record the cost of building repairs, excluding fire code repairs (SC10379). NoYes
  SC10206 Construction - Alarm        This spend category should be used to record the cost of alarm systems services, excluding fire code repairs (SC10379), access control equipment (SC10008) and supplies (SC10659), and identification/card reader equipment (SC10105) and supplies (SC10645). NoYes
  SC10026 Construction - Asphalt        This spend category should be used to record the cost of asphalt services. NoYes
  SC10178 Construction - Building Exterior       This spend category should be used to record the cost of building exterior construction. NoYes
  SC10198 Construction - Concrete        This spend category should be used to record the cost of concrete installation/services, excluding pavement systems supplies (SC10389). NoYes
  SC10377 Construction - Electric        This spend category should be used to record the cost of externally contracted electrical services. NoYes
  SC10090 Construction - Excavation/Trenching/Boring        This spend category should be used to record the cost of externally contracted excavation, trenching, and boring services, excluding construction equipment - earth moving & boring (SC10651). NoYes
  SC10054 Construction - Fencing        This spend category should be used to record the cost of fencing installation/services associated with construction. NoYes
  SC10382 Construction - Flooring        This spend category should be used to record the cost of flooring installation/services associated with construction. NoYes
  SC10227 Construction - HVAC        This spend category should be used to record the cost of externally contracted HVAC installation. NoYes
  SC10174 Construction - Landscaping        This spend category should be used to record the cost of externally contracted landscaping. NoYes
  SC10146 Construction - Painting        This spend category should be used to record the cost of externally contracted painting. NoYes
  SC10116 Construction - Plumbing        This spend category should be used to record the cost of externally contracted plumbing. NoYes
  SC10216 Construction - Roofing        This spend category should be used to record the cost of externally contracted roofing. NoYes
  SC10309 Construction - Time/Materials Contractor       This spend category should be used to record the cost of services for time and materials contractors. NoYes
  SC10044 Construction - Utilities        This spend category should be used to record the cost of utility construction. NoYes
  SC10651 Construction Equipment - Earth Moving & Boring    This spend category should be used to record the cost of purchasing earth moving and boring equipment which has a useful life of more than one year & a cost > or = $5000. All equipment must be tagged by inventory control. YesNo
  SC10364 Construction - General        This spend category should be used to record the cost for services of general contractors. NoYes
  SC10379 Fire Code Repairs        This spend category should be used to record the cost of all fire code repairs. NoYes
  SC10349 Paint Equipment         This spend category should be used to record the cost of painting equipment which has a useful life of more than one year & a cost of $5000. All equipment must be tagged by inventory control. YesNo
  SC10389 Pavement Systems Supplies        This spend category should be used to record the cost of supplies associated with pavement systems. YesNo
  SC10885 Plant Capital Lighting        This spend category should be used to record the cost of Plant Capital Lighting supplies that are not Plant Capital Street/Pedestrian/Traffic Lighting (SC10887). YesNo
  SC10887 Plant Capital Lighting-Street/Pedestrian/Traffic        This spend category should be used to record the cost of Plant Capital Lighting for Street/Pedestrian/Traffic uses. YesNo
  SC10886 Plant Capital Utility Systems       This spend category should be used to record the cost of Plant Capital Utility Systems. YesNo
  SC10426  Construction - Miscellaneous        This spend category should be used to record the cost of all other construction services not specified above. NoYes
 
Spend Category
Spend Category Name
Description of Spend Category
Spend Category is Tracked
Tax Reportable
Construction Materials SC10272 Air Handling Equipment        This spend category should be used to record the cost of air handling equipment which has a useful life of more than one year & a cost > or = $5000. All equipment must be tagged by inventory control. YesNo
  SC10095 Electrical - Lighting Fixtures - Misc.     This spend category should be used to record the cost of any lighting fixtures that are not for street or walks (SC10169). NoNo
  SC10169 Electrical - Lighting Fixtures - Street/Walk     This spend category should be used to record the cost of lighting fixtures that are for street or walks. NoNo
  SC10290 Electrical Equipment         This spend category should be used to record the cost of electrical equipment which has a useful life of more than one year & a cost > or = $5000. All equipment must be tagged by inventory control. YesNo
  SC10667 Electrical Supplies         This spend category should be used to record the cost of electrical supplies used in the installation of or the repair & maintenance of electrical wiring, lines, electric motors or other electrical devices. Examples of such supplies are ballasts, breakers, lighting capacitors, conduit, connectors, diffusers, fixtures, electric motors, receptacles, switches, transformers, cable, etc. NoNo
  SC10177 Fencing          This spend category should be used to record the cost of fencing materials. NoNo
  SC10338 Glass - Plate/Window        This spend category should be used to record the cost of windows including plate glass windows. NoNo
  SC10320 HVAC Equipment         This spend category should be used to record the cost of HVAC equipment which has a useful life of more than one year & a cost > or = $5000. All equipment must be tagged by inventory control. Excludes air handling equipment (SC10272). YesNo
  SC10269 Irrigation Equipment         This spend category should be used to record the cost of irrigation equipment which has a useful life of more than one year & a cost > or = $5000. All equipment must be tagged by inventory control. YesNo
  SC10670 Irrigation Supplies         This spend category should be used to record the cost of supplies used for irrigation. NoNo
  SC10289 Lighting - LED        This spend category should be used to record the cost of LED lighting supplies. NoNo
  SC10616 Lighting - Street/Pedestrian/Traffic Supplies       This spend category should be used to record the cost of supplies for street/pedestrian/traffic lighting, excluding LED (SC10289). NoNo
  SC10388 Lighting Supplies         This spend category should be used to record the cost of lighting supplies that are not LED (SC10289) or for Street/Pedestrian/Traffic Lighting (SC10616) YesNo
  SC10677 Paint Supplies         This spend category should be used to record the cost of paint or painting supplies such as house or interior paint, thinners, sealers, wood finishes, stains, brushes and other applicators, etc. NoNo
  SC10378 Plumbing - Supplies        This spend category should be used to record the cost of plumbing supplies & materials such as aerators, couplings drains, faucets, pipe, pumps, toilets, shower heads, sinks, etc. NoNo
  SC10264 Refrigeration - Commercial Misc.       This spend category should be used to record the cost of refrigeration or cooling supplies such as aquastats, capacitors, controllers, filters, hoses, motors, thermometers, transformers, etc. NoNo
  SC10276 Sand/Gravel/Rock/Dirt          This spend category should be used to record the cost of sand, gravel, rock, and dirt. NoNo
  SC10689 Water Coolers and Fountains Equipment      This spend category should be used to record the cost of water coolers and fountains which have a useful life of more than one year & a cost > or = $5000. All equipment must be tagged by inventory control. YesNo
  SC10654 Water Coolers and Fountains Supplies      This spend category should be used to record the cost of supplies associated with water coolers and fountains. NoNo
  SC10305 Window Treatments         This spend category should be used to record the cost of window treatments. NoNo
  SC10019  Building Materials         This spend category should be used to record the cost of all other building materials not specified above. NoNo
 
Spend Category
Spend Category Name
Description of Spend Category
Spend Category is Tracked
Tax Reportable
Elevator SC10239 Elevator Maintenance         This spend category should be used to record the cost of elevator maintenance and repairs. NoYes
  SC10250 Elevators - Equipment        This spend category should be used to record the cost of elevator equipment which has a useful life of more than one year & a cost > or = $5000. All equipment must be tagged by inventory control. YesNo
  SC10643  Elevators - Supplies        This spend category should be used to record the cost of supplies used in the maintenance and repair of elevators. NoNo
 
Spend Category
Spend Category Name
Description of Spend Category
Spend Category is Tracked
Tax Reportable
Equipment - General SC10226 Appliances          This spend category should be used to record the cost of appliances which have a useful life of more than one year & a cost > or = to $5000. All equipment must be tagged by inventory control. YesNo
  SC10370 Compressors          This spend category should be used to record the cost of compressors which have a useful life of more than one year & a cost > or = to $5000. All equipment must be tagged by inventory control. YesNo
  SC10255 Display Equipment         This spend category should be used to record the cost of display equipment which has a useful life of more than one year & a cost > or = to $5000. All equipment must be tagged by inventory control. YesNo
  SC10127 Generators          This spend category should be used to record the cost of generators which have a useful life of more than one year & a cost > or = to $5000. All equipment must be tagged by inventory control. YesNo
  SC10354  Trucks - Lift/Fork        This spend category should be used to record the cost of forklifts and lift trucks which have a useful life of more than one year & a cost > or = to $5000. All equipment must be tagged by inventory control. YesNo
 
Spend Category
Spend Category Name
Description of Spend Category
Spend Category is Tracked
Tax Reportable
Fees  SC10866 Admission Fees/Tickets         This spend category should be used to record daily admission fees or ticket sales to events or other similar activities. NoNo
  SC10240 Donations          This spend category should be used to record donations. NoNo
  SC10153 Freight/Freight Companies         This spend category should be used to record the cost of shipping goods purchased or sold by university, including charges from freight companies. YesNo
          
  SC10062 Insurance          This spend category should be used to record the cost of premiums which indemnify or guarantee the university against certain costs or losses (e.g., surety bonds, liability coverage, health insurance premiums, etc.). Because the State of Iowa provides for such coverage in some instances, university depts. should discuss such agreements with the university's Office of Risk Management and Procurement Services before entering contract. NoNo
  SC10827 Licenses and Permits        This spend category should be used to record payments to local, state or national governments which entitle the university to engage in some activity (e.g., duties on shipments of foreign goods, license plates, animal permits, chemical application permits, food service permits, etc.). This excludes software licenses (SC10006). NoNo
  SC10619 Participant Payments        This spend category should be used to record payments to individuals who participate in research studies, serve as models, or perform similar services. NoYes
  SC10215 Radio Programs/Fees         This spend category should be used to record the fees for radio program services, excluding radio advertisements or publicity releases (SC10183). NoYes
  SC10081 Registrations          This spend category should be used to record fees for registrations. NoYes
  SC10281 Reprints/Page Charges         This spend category should be used to record page charges and reprints, excluding printing and copying services (SC10313). NoYes
  SC10012 Royalty, Copyright Payments        This spend category should be used to record royalty, copyright, and permissions payments. NoYes
  SC10425 Sponsorship of Activities by ISU      This spend category should be used to record Iowa State University's sponsorship of events. NoYes
  SC10277  Subscriptions/Memberships/Dues          This spend category should be used to record the cost of institutional and professional dues or memberships as well as the cost of subscriptions to magazines, professional journals, information services (including the related updates), etc..  Memberships in private clubs or individual memberships in professional organizations generally are unallowable. NoNo
 
Spend Category
Spend Category Name
Description of Spend Category
Spend Category is Tracked
Tax Reportable
Food and Food Service SC10005 Food Service Equipment        This spend category should be used to record the cost of foodservice equipment, excluding ice makers (SC10170), which has a useful life of more than one year & a cost > or = to $5000. All equipment must be tagged by inventory control. Yes

No

  SC10018 Food Products - Dairy       This spend category should be used to record the cost of dairy items. NoNo
  SC10031 Food Products - Non-Alcoholic Beverages     This spend category should be used to record the cost of non-alcoholic beverages, excluding dairy. NoNo
  SC10130 Food Products - Canned       This spend category should be used to record the cost of canned foods, excluding dairy (SC10018) and meats (SC10279). NoNo
  SC10196 Food Products - Frozen       This spend category should be used to record the cost of frozen foods, excluding dairy (SC10018) and meats (SC10279). NoNo
  SC10270 Food Products - Bakery       This spend category should be used to record the cost of bakery items. NoNo
  SC10279 Food Products - Meats       This spend category should be used to record the cost of meats. NoNo
  SC10295 Food Products - Alcoholic Beverages      This spend category should be used to record the cost of alcoholic beverages. NoNo
  SC10297 Food Products - Fresh Produce/Eggs      This spend category should be used to record the cost of fresh produce and eggs. NoNo
  SC10187 Food Products - Misc.       This spend category should be used to record the cost of all food products not specified above. NoNo
  SC10613 Food Service Supplies        This spend category should be used to record the cost of supplies used in food service. NoNo
  SC10170  Ice Makers         This spend category should be used to record the cost of ice makers.   YesNo
 
Spend Category
Spend Category Name
Description of Spend Category
Spend Category is Tracked
Tax Reportable
Furniture SC10075 Furniture - Office - Hon/Allsteel This spend category should be used anytime Hon/Allsteel is purchased regardless of actual item purchased. NoNo
  SC10152 Furniture - Office - Steelcase This spend category should be used anytime Steelcase is purchased regardless of actual item purchased. NoNo
  SC10139 Furniture - Filing Systems       This spend category should be used to record the cost of filing systems, excluding Hon/Allsteel (SC10075) and Steelcase (SC10152). NoNo
  SC10063 Furniture - Office Tables       This spend category should be used to record the cost of office tables, excluding Hon/Allsteel (SC10075) and Steelcase (SC10152). NoNo
  SC10221 Furniture - Modular/Systems        This spend category should be used to record the cost of modular systems, excluding Hon/Allsteel (SC10075) and Steelcase (SC10152). NoNo
  SC10308 Furniture - Shelving        This spend category should be used to record the cost of shelving, excluding Hon/Allsteel (SC10075) and Steelcase (SC10152). NoNo
  SC10053 Blackboards/Whiteboards          This spend category should be used to record the cost of whiteboards and blackboards, excluding Hon/Allsteel (SC10075) and Steelcase (SC10152). YesNo
  SC10051 Furniture - Computer Tables       This spend category should be used to record the cost of computer tables, excluding Hon/Allsteel (SC10075) and Steelcase (SC10152). NoNo
  SC10367 Furniture - Lab Casework       This spend category should be used to record the cost of lab casework, excluding Hon/Allsteel (SC10075) and Steelcase (SC10152). NoNo
  SC10129 Furniture - Lockers        This spend category should be used to record the cost of lockers, excluding Hon/Allsteel (SC10075) and Steelcase (SC10152). NoNo
  SC10002 Furniture - Tables/Workshop Furniture       This spend category should be used to record the cost of tables and workshop furniture, excluding Hon/Allsteel (SC10075) and Steelcase (SC10152). YesNo
  SC10234 Furniture - Dining/Living/Bedroom        This spend category should be used to record the cost of dining room, living room, and bedroom furniture, excluding beds and mattresses (SC10164), Hon/Allsteel (SC10075), and Steelcase (SC10152). NoNo
  SC10164 Furniture - Beds/Mattresses        This spend category should be used to record the cost of beds and mattresses. NoNo
  SC10285 Furniture - Chairs        This spend category should be used to record the cost of chairs, excluding auditorium/stadium chairs (SC10099), Hon/Allsteel (SC10075) and Steelcase (SC10152). NoNo
  SC10099 Furniture - Chairs - Auditorium/Stadium This spend category should be used to record the cost of auditorium/stadium chairs, excluding bleachers/stadium seating (SC10202), Hon/Allsteel (SC10075), and Steelcase (SC10152). NoNo
  SC10330 Furniture - Parts/Accessories        This spend category should be used to record the cost of parts and accessories associated with furniture. NoNo
  SC10080 Furniture - Repair/Refinish        This spend category should be used to record the cost of the repair and/or refinish of furniture. NoYes
  SC10096 Furniture - Classroom        This spend category should be used to record the cost of classroom furniture not specified above. NoNo
  SC10016  Furniture - Misc.        This spend category should be used to record the cost of furniture not specified above, excluding classroom furniture (SC10096) YesNo
 
Spend Category
Spend Category Name
Description of Spend Category
Spend Category is Tracked
Tax Reportable
Gas and Petroleum SC10374 Petroleum Products - Aviation Gas      This spend category should be used to record the cost of aviation fuel used in the operation of university aircraft. NoNo
  SC10107 Petroleum Products - Diesel Fuel      This spend category should be used to record the cost of fuel used in diesel powered vehicles and equipment operated by the university. NoNo
  SC10413 Petroleum Products - Ethanol       This spend category should be used to record the cost of ethanol used in vehicles and equipment operated by the university. NoNo
  SC10268 Petroleum Products - Gasoline       This spend category should be used to record the cost of gasoline used in vehicles and equipment operated by the university, excluding ethanol (SC10413). NoNo
  SC10100 Petroleum Products - LP Gas      This spend category should be used to record the cost of LP Gas. NoNo
  SC10273 Petroleum Products - Misc.       This spend category should be used to record the cost of petroleum products not specified above. NoNo
  SC10224 Utilities - Misc. Heating Fuels      This spend category should be used to record the cost of heating fuels billed by utilities. NoNo
  SC10208  Petroleum Products - Fleet/Fuel Credit Cards     This spend category should be used to record the cost of fuel credit cards for Transportation Services's fleet of vehicles. NoNo
 
Spend Category
Spend Category Name
Description of Spend Category
Spend Category is Tracked
Tax Reportable
Grounds and Greenhouse SC10188 Greenhouse Equipment         This spend category should be used to record the cost of greenhouse equipment which has a useful life of more than one year & a cost > or = to $5000. All equipment must be tagged by inventory control. YesNo
  SC10668 Greenhouse Supplies         This spend category should be used to record the cost of green house supplies, excluding seeds (SC10148). NoNo
  SC10323 Grounds/Lawn E/S - Snow Removal      This spend category should be used to record the cost of snow removal. NoYes
  SC10165 Grounds/Lawn Equipment         This spend category should be used to record the cost of grounds and lawn equipment which has a useful life of more than one year & a cost > or = to $5000. All equipment must be tagged by inventory control. YesNo
  SC10669 Grounds/Lawn Supplies         This spend category should be used to record the cost of supplies and materials used in the maintenance or repair of the grounds and lawns, excluding seeds (SC10148). NoNo
  SC10352  Plants/Trees/Shrubs          This spend category should be used to record the cost of plants, trees, and shrubs, excluding seeds (SC10148). NoNo
 
Spend Category
Spend Category Name
Description of Spend Category
Spend Category is Tracked
Tax Reportable
Janitorial SC10331 Floor/Wall Machines Equipment        This spend category should be used to record the cost of floor and/or wall machines which have a useful life of more than one year & a cost > or = to $5000. All equipment must be tagged by inventory control. YesNo
  SC10671 Janitorial Supplies         This spend category should be used to record the cost of supplies and materials used to clean and sanitize. NoNo
  SC10344  Janitorial/Custodial Equipment         This spend category should be used to record the cost of janitorial and custodial equipment, excluding floor and/or wall machines (SC10331), which have a useful life of more than one year & a cost > or = to $5000. All equipment must be tagged by inventory control. YesNo
 
Spend Category
Spend Category Name
Description of Spend Category
Spend Category is Tracked
Tax Reportable
Lab and Scientific SC10207 Biochemicals          This spend category should be used to record the cost of biochemicals. NoNo
  SC10204 Biological Supplies         This spend category should be used to record the cost of biological supplies, excluding biochemicals (SC10207) and biotoxins/microorganisms (SC10168). NoNo
  SC10168 Chemicals - Biotoxins/Microorganisms        This spend category should be used to record the cost of biotoxins and microorganisms. NoNo
  SC10186 Chemicals - Lab        This spend category should be used to record the cost of lab chemicals, excluding biochemicals (SC10207), biotoxins/microorganisms (SC10168), biological supplies (SC10204), that would be stocked by a university laboratory or consumed in the conduct of research. NoNo
  SC10142 Radioactive Materials/Radioisotopes         This spend category should be used to record the cost of radioactive materials and radioisotopes.

A copy of our current radioisotope license must be on file with all companies before ordering. This license is issued to Environmental Health & Safety (EH&S) and a copy can be obtained by contacting EH&S. In accordance with this license, all radioisotopes MUST be shipped to 2408 Wanda Daley Drive. This is a Federal Law that is regulated in Iowa by the Iowa Department of Public Health. Note: The supplier must ship to the licensed address, no matter what address the departments give them.
NoNo
  SC10126 Controlled Substances         This spend category should be used to record the cost of controlled substances. Must route through Procurement Services on a requisition or through cyBUY suppliers as documentation and control issues require tracking of orders, Drug Enforcement Administration (DEA) number. NoNo
  SC10214 Filters          This spend category should be used to record the cost of both replacement filters and filter media. NoNo
  SC10047 Lab Equipment - Personal Protective Equipment     This spend category should be used to record the cost of personal protective equipment for safety in labs, including safety apparel. YesNo
  SC10160 Gas Cylinders - Lab/Industrial       This spend category should be used to record the cost of lab and industrial gas cylinders, including liquid nitrogen. NoNo
  SC10085 Lab Equipment - Chromatography       This spend category should be used to record the cost of lab equipment used for chromatography. Any items which have a useful life of more than one year & a cost > or = to $5000 must be tagged by inventory control. YesNo
  SC10652 Lab Equipment - Evaporators       This spend category should be used to record the cost of evaporators used in lab environments. Any items which have a useful life of more than one year & a cost > or = to $5000 must be tagged by inventory control. YesNo
  SC10229 Lab Equipment - Fermenters/Separators       This spend category should be used to record the cost of fermenters and separators used in lab environments. Any items which have a useful life of more than one year & a cost > or = to $5000 must be tagged by inventory control. YesNo
  SC10181 Lab Equipment - Fume Hoods/Biosafety Cabinets     This spend category should be used to record the cost of fume hoods and biosafety cabinets used in lab environments. Any items which have a useful life of more than one year & a cost > or = to $5000 must be tagged by inventory control. YesNo
  SC10009 Lab Equipment - Glove Boxes      This spend category should be used to record the cost of glove boxes used in lab environments. Any items which have a useful life of more than one year & a cost > or = to $5000 must be tagged by inventory control. YesNo
  SC10275 Lab Equipment - Lasers       This spend category should be used to record the cost of lasers used in lab environments. Any items which have a useful life of more than one year & a cost > or = to $5000 must be tagged by inventory control. YesNo
  SC10218 Lab Equipment - Purifiers/Filtration Apparatus      This spend category should be used to record the cost of purifiers/filtration apparatuses used in lab environments. Any items which have a useful life of more than one year & a cost > or = to $5000 must be tagged by inventory control.  This excludes replacement filters or filter media (SC10214). YesNo
  SC10078 Lab Equipment - Spectrometers/Spectrographs       This spend category should be used to record the cost of spectrometers and spectrographs used in lab environments. Any items which have a useful life of more than one year & a cost > or = to $5000 must be tagged by inventory control. YesNo
  SC10287 Lab Equipment - Sputtering/Evaporation Apparatus      This spend category should be used to record the cost of sputtering and evaporation apparatuses used in lab environments. Any items which have a useful life of more than one year & a cost > or = to $5000 must be tagged by inventory control. YesNo
  SC10058 Lab Equipment - Ultra Low Freezers     This spend category should be used to record the cost of ultra low freezers used in lab environments. Any items which have a useful life of more than one year & a cost > or = to $5000 must be tagged by inventory control. YesNo
  SC10262 Meters          This spend category should be used to record the cost of meters. YesNo
  SC10666 Detectors - Misc.        This spend category should be used to record the cost of detectors. YesNo
  SC10311 Robotics          This spend category should be used to record the cost of robotics. Any items which have a useful life of more than one year & a cost > or = to $5000 must be tagged by inventory control. YesNo
  SC10633 Unmanned Aerial Vehicles        This spend category should be used to record the cost of unmanned aerial vehicles. Any items which have a useful life of more than one year & a cost > or = to $5000 must be tagged by inventory control. See the Policy Library for information on purchasing Unmanned Aerial Vehicles:  http://www.policy.iastate.edu/news/unmanned-aircraft-systems-uas-drones  YesNo
  SC10642 Electronic Supplies         This spend category should be used to record the cost of electronic supplies, excluding meters (SC10262), detectors (SC10666), computer hardware (SC10256, SC10300, SC10341, SC10163, SC10254), and computer supplies and peripherals (SC10037). NoNo
  SC10176 Electronics - Equipment     This spend category should be used to record the cost of electronic equipment which has a useful life of more than one year & a cost > or =  $5,000.  All equipment must be tagged by inventory control. Excludes: meters (SC10262), detectors (SC10666), computer hardware (SC10256, SC10300, SC10341, SC10163, SC10254), and computer supplies and peripherals (SC10037). YesNo
  SC10615 Lab/Research Supplies         This spend category should be used to record the cost of lab and research supplies that are not specified above.  This excludes personal protective equipment (SC10047), filters (SC10214), chemicals (SC10186), meters (SC10262), detectors (SC10666), electronics (SC10176), or electronic supplies (SC10642). NoNo
  SC10144  Lab Equipment - Misc.       This spend category should be used to record the cost of lab equipment not specified above. Any items which have a useful life of more than one year & a cost > or = to $5000 must be tagged by inventory control. YesNo
 
Spend Category
Spend Category Name
Description of Spend Category
Spend Category is Tracked
Tax Reportable
Laundry and Linens SC10159 Linens          This spend category should be used to record the cost of linens. NoNo
  SC10232 Laundry Equipment         This spend category should be used to record the cost of laundry equipment which has a useful life of more than one year & a cost > or = to $5000. All equipment must be tagged by inventory control. YesNo
  SC10672  Laundry Supplies         This spend category should be used to record the cost of laundry supplies. NoNo
 
Spend Category
Spend Category Name
Description of Spend Category
Spend Category is Tracked
Tax Reportable
Library SC10409 Library Collection - Books       This spend category should be used to record the cost of books purchased to serve as additions to the University's Library Collection, excluding Periodicals (SC10410). NoNo
  SC10410 Library Collection - Periodicals       This spend category should be used to record the cost of periodicals purchased to serve as additions to the University's Library Collection, excluding Books (SC10409). NoNo
  SC10293 Library Supplies         This spend category should be used to record the cost of supplies and materials consumed by the work of maintaining the University's Library Collection. NoNo
 
Spend Category
Spend Category Name
Description of Spend Category
Spend Category is Tracked
Tax Reportable
Maintenance SC10372 Equipment Maintenance Agreements/Repair Contracts       This spend category should be used to record the cost of equipment maintenance agreements and/or repair contracts, excluding those agreements and/or contracts for copiers (SC10072), computers (SC10350), software (SC10006), and medical and office equipment maintenance (SC10617). NoYes
  SC10076 Lamps/Bulbs          This spend category should be used to record the cost of fluorescent and incandescent bulbs/lamps, excluding recycling of fluorescent lamps (SC10261). NoNo
  SC10025 Maintenance/Repair/Operating Equipment         This spend category should be used to record the cost of equipment for maintenance or repair of operating equipment which has a useful life of more than one year & a cost > or = to $5000. All equipment must be tagged by inventory control. This excludes equipment maintenance agreements and repair contracts (SC10372) and material handling equipment (SC10023). YesNo
  SC10675 Maintenance/Repair/Operating Supplies         This spend category should be used to record the cost of supplies used for maintenance and repair of operating equipment, excluding elevators (SC10239), software maintenance (SC10006), copiers (SC10072), and medical and office equipment (SC10617). NoNo
  SC10023 Material Handling Equipment        This spend category should be used to record the cost of material handling equipment which has a useful life of more than one year & a cost > or = $5000. All equipment must be tagged by inventory control. YesNo
  SC10617 Medical and Office Equipment Maintenance      This spend category should be used to record the cost of maintenance of medical and office equipment.  Excluding elevators (SC10239), software maintenance (SC10006), and copiers (SC10072). NoYes
  SC10690 Water Softening and Conditioning Chemicals      This spend category should be used to record the cost of water softening and conditioning chemicals. NoNo
  SC10436  Miscellaneous Repair and Maintenance       This spend category should be used to record the cost of repair and maintenance not specified elsewhere. This excludes automotive (SC10318), building repairs (SC10249), copiers (SC10072), fire code repairs (SC10379), elevators (SC10239), furniture (SC10080), grounds/lawns (SC10669), software maintenance (SC10006), equipment maintenance agreements and repair contracts (SC10372), maintenance/repair operating equipment (SC10025), and medical and office equipment (SC10617). NoYes
 
Spend Category
Spend Category Name
Description of Spend Category
Spend Category is Tracked
Tax Reportable
Medical and Veterinary SC10243 Medical Equipment         This spend category should be used to record the cost of medical equipment, excluding X-Ray equipment (SC10056), which has a useful life of more than one year & a cost > or = to $5000. All equipment must be tagged by inventory control. YesNo
  SC10061 Medical Expenses         This spend category should be used to record the cost of medical expenses excluding direct payments for medical services. NoNo
  SC10015 Medical Supplies         This spend category should be used to record the cost of medical supplies, excluding personal protective equipment (SC10047). NoNo
 SC10013Medical ServicesThis spend category should be used to record the cost of services rendered by medical professionals.NoYes
  SC10225 Pharmaceuticals          This spend category should be used to record the cost of pharmaceuticals. NoNo
  SC10110 Veterinary Services         This spend category should be used to record the cost of patient related veterinary services. NoYes
  SC10296 Veterinary Supplies         This spend category should be used to record the cost of veterinary supplies. NoNo
  SC10056 X-Ray Equipment         This spend category should be used to record the cost of X-Ray equipment which has a useful life of more than one year & a cost > or = to $5000. All equipment must be tagged by inventory control. YesNo
  SC10691  X-Ray Supplies         This spend category should be used to record the cost of X-Ray supplies. NoNo
 
Spend Category
Spend Category Name
Description of Spend Category
Spend Category is Tracked
Tax Reportable
Misc. Charges/Credits SC10424 Equipment Trade In        This spend category should be used to record the trade in value of equipment, when it has been traded in on the purchase of new equipment. YesNo
  SC10871 Fraud/Dispute          This spend category should be used to record fraud and disputed charges on university credit cards. NoNo
  SC10636 Personal Charge on Credit Card      This spend category should be used to record personal charges on university credit cards. NoNo
  SC10873  U-Bill Charges         This spend category should be used to record moving expenses originally charged via P-Card or T&H Card to a U-Bill. NoNo
 
Spend Category
Spend Category Name
Description of Spend Category
Spend Category is Tracked
Tax Reportable
Office Supplies and Equipment SC10920 Prizes & Gifts (Non-monetary items) This spend category should be used to record the cost of paying a non-monetary award to an individual (including a physical plaque or trophy), excluding the purchase of gift cards (SC10921). NoYes
  SC10098 Books/Publications/Magazines          This spend category should be used to record the cost of textbooks, professional texts & dictionaries used for admin or instructional purposes, excluding subscriptions to magazines, professional journals, information services (including the related updates) (SC10277) and acquisitions that are intended to serve as additions to the University's Library Collection (Books SC10409, Periodicals SC10410).  NoNo
  SC10138 Broadcast/Satellite Equipment         This spend category should be used to record the cost of broadcast and satellite equipment, excluding audio broadcast equipment (SC10348), which has a useful life of more than one year & a cost > or = to $5000. All equipment must be tagged by inventory control. YesNo
  SC10194 Containers/Boxes/Bags          This spend category should be used to record the cost of containers, boxes, and bags. NoNo
  SC10072 Copier - Maintenance        This spend category should be used to record the cost of copier maintenance contracts or service calls. NoYes
  SC10665 Copier - Supplies        This spend category should be used to record the cost of copier supplies not covered by a copier maintenance contract. NoNo
  SC10084 Copiers          This spend category should be used to record the cost of copiers. Any items which have a useful life of more than one year & a cost > or = to $5000 must be tagged by inventory control. YesNo
  SC10825 Decorations          This spend category should be used to record the cost of decorations, excluding artwork (SC10014). NoNo
  SC10336 Diplomas/Commencement Supplies/Gowns         This spend category should be used to record the cost of diplomas, commencement supplies, and gowns worn at commencement. NoNo
  SC10237 Educational/Classroom Supplies         This spend category should be used to record the cost of educational supplies and classroom supplies. NoNo
  SC10125 Environmental Health & Safety Supplies      This spend category should be used to record the cost of environmental health and safety supplies, excluding personal protective equipment (SC10047), fire code repairs (SC10379), fire equipment including extinguishers (SC10140). NoNo
  SC10140 Fire Equipment/Extinguishers         This spend category should be used to record the cost of fire equipment including fire extinguishers. Excluding fire code repairs (SC10379). YesNo
  SC10288 Forms          This spend category should be used to record the cost of forms that are printed or purchased. NoNo
  SC10109 Museum Resale Items        This spend category should be used to record museum resale items. NoNo
  SC10036 Music Equipment         This spend category should be used to record the cost of music equipment which has a useful life of more than one year & a cost > or = to $5000. All equipment must be tagged by inventory control. YesNo
  SC10676 Music Supplies         This spend category should be used to record the cost of music supplies. NoNo
  SC10057 Paper - Bond/Duplicating/Printing Stock       This spend category should be used to record the cost of paper including bond, for duplicating and printing. NoNo
  SC10921 Monetary Awards or Gift Cards       This spend category should be used to record the cost of monetary awards or gift cards. This excludes the purchase of any non-monetary items (SC10920) like a plaque or a trophy. NoYes
  SC10091 Promotional Items         This spend category should be used to record the cost of promotional items. NoNo
  SC10284 Signs          This spend category should be used to record the cost of signs. YesNo
  SC10826 Teaching and Learning Aids       This spend category should be used to record the cost of teaching and learning aids. NoNo
  SC10685 Theater Supplies         This spend category should be used to record the cost of supplies & materials consumed for theatrical productions. Examples of such supplies are materials used in the construction of sets & props, make-up, costumes, etc. NoNo
  SC10345 Uniforms, Clothing & Shoes       This spend category should be used to record the cost of custodial and food service uniforms and safety apparel. NoNo
  SC10271 Office Equipment         This spend category should be used to record the cost of office equipment, not specified above, which has a useful life of more than one year & a cost > or = to $5000. All equipment must be tagged by inventory control. Excludes copiers (SC10084). YesNo
  SC10486  Office Supplies         This spend category should be used to record the cost of office supplies excluding paper (SC10057), containers/boxes/bags (SC10194), books/publications/magazines (SC10098), decorations (SC10825), educational/classroom supplies (SC10237), environmental health and safety supplies (SC10125), and promotional items (SC10091). NoNo
 
Spend Category
Spend Category Name
Description of Spend Category
Spend Category is Tracked
Tax Reportable
Postal SC10046 Postage          This spend category should be used to record the cost of postage. NoNo
  SC10213 Postal Equipment         This spend category should be used to record the cost of postal equipment which has a useful life of more than one year & a cost > or = to $5000. All equipment must be tagged by inventory control. YesNo
  SC10678  Postal Supplies         This spend category should be used to record the cost of postal supplies, excluding postage (SC10046). NoNo
 
Spend Category
Spend Category Name
Description of Spend Category
Spend Category is Tracked
Tax Reportable
Printing SC10313 Printing, Duplication, Copying Services       This spend category should be used to record the cost of printing, duplication, and/or copying services. NoYes
  SC10365 Printing Equipment         This spend category should be used to record the cost of printing equipment which has a useful life of more than one year & a cost of $5000. All equipment must be tagged by inventory control. YesNo
  SC10680  Printing Supplies         This spend category should be used to record the cost of printing supplies. NoNo
 
Spend Category
Spend Category Name
Description of Spend Category
Spend Category is Tracked
Tax Reportable
Professional Services SC10332 Auditing Services  This spend category should be used to record the cost of services rendered by auditors. NoYes
  SC10093 Banking Services      This spend category should be used to record the cost of banking services. NoYes
 SC10246Collaborative Research Agreements       This spend category should be used to record the costs of collaborative research agreements.NoYes
  SC10021 Collection Agency Services This spend category should be used to record the cost of services rendered by collection agencies. NoYes
  SC10304 Grant Writing     This spend category should be used to record the cost of professional services rendered by grant writers. NoYes
 SC10919Honoraria

Payment to a person for services in a volunteer capacity or for services for which fees are not traditionally required, excluding any professional services, any routine services, or guest lecturers and speakers (SC10247).

NoYes
  SC10038 Interpreting/Translating       This spend category should be used to record the cost of services for interpreting, translating, captioning, and transcription. NoYes
  SC10101 Investigation Services   This spend category should be used to record the cost of professional services rendered by investigators. NoYes
  SC10380 Legal Services    This spend category should be used to record the cost of professional services rendered by legal consultants. NoYes
  SC10112 Marketing Services  This spend category should be used to record the cost of services rendered by marketing developers. NoYes
  SC10211 Media Buying Services This spend category should be used to record the cost of professional services rendered by media buyers. NoYes
  SC10173 Research Services      This spend category should be used to record the cost of research services. NoYes
  SC10119 Search Firm Services This spend category should be used to record the cost of professional services rendered by search firms. NoYes
 SC10247Speaker & Lecturers       This spend category should be used to record payments to guest lecturers and speakers who are not employees of the University. It is appropriate to utilize this classification for payments to presenters at seminars, conferences, or continuing education courses or programs. Note: the period of work must be brief in nature (one week or less) & nonrecurring.NoYes
  SC10145 Student Teacher Supervision     This spend category should be used to record the cost of services rendered by supervisors of student teachers. NoYes
  SC10048 Training       This spend category should be used to record the cost of services rendered by trainers. NoYes
  SC10282 Workspace Instructor      This spend category should be used to record the cost of services rendered by workspace instructors. NoYes
  SC10235 Professional Services - Consulting       This spend category should be used to record the cost of professional services rendered by consultants, not specified above. NoYes
  SC10079 Professional Services - Misc.       This spend category should be used to record the cost of professional services not specified above, including referees and judges.  Excluding consultants (SC10235). NoYes
 
Spend Category
Spend Category Name
Description of Spend Category
Spend Category is Tracked
Tax Reportable
Public Safety SC10115 Firearms & Firearm Supplies       This spend category should be used to record the cost of firearms and firearm supplies. NoNo
  SC10040 Safety/Public Security Equipment        This spend category should be used to record the cost of safety and public security equipment which has a useful life of more than one year & a cost > or = to $5000. All equipment must be tagged by inventory control. YesNo
  SC10683  Safety/Public Security Supplies        This spend category should be used to record the cost of safety and public security supplies. No

No

 
Spend Category
Spend Category Name
Description of Spend Category
Spend Category is Tracked
Tax Reportable
Rental and Leases SC10020 Leases/Rentals - Personal Property - Tools/Equip     This spend category should be used to record the cost of tools and/or equipment that are leased or rented. NoYes
  SC10266 Leases/Rentals - Property - Office This spend category should be used to record the cost of office spaces that are leased or rented. NoYes
  SC10233 Storage Facilities         This spend category should be used to record the cost of storage facilities. NoYes
  SC10618 Off-Site Facility Rentals        This spend category should be used to record the cost of off-site facility rentals including table rentals, booth rentals, and electrical/data connection services. NoYes
  SC10172  Rental Services         This spend category should be used to record the cost of rental services, excluding those of tools or equipment (SC10020), office space (SC10266), storage facilities (SC10233), or off-site facility rentals (SC10618). NoYes
 
Spend Category
Spend Category Name
Description of Spend Category
Spend Category is Tracked
Tax Reportable
Services SC10822 Alarm Services         This spend category should be used to record the cost of alarm services, excluding access control services (SC10655). NoYes
  SC10029 Auction Services         This spend category should be used to record the cost of auction services. NoYes
  SC10340 Aviation Services         This spend category should be used to record the cost of aviation services, excluding University Flight Services (SC10339), and airfare associated with employee travel (SC10418, SC10419), non-employee travel (SC10422, SC10423), study abroad travel (SC10342), or charter services (SC10242). NoYes
  SC10820 Background Check Services        This spend category should be used to record the expenses associated with using HireRight or other background check services. NoYes
  SC10823 Cable/Satellite TV Service        This spend category should be used to record the cost of cable and satellite TV service. NoNo
  SC10337 Concessions          This spend category should be used to record the cost of concessions. NoNo
  SC10363 Data Access Services        This spend category should be used to record the cost of data access services, excluding those associated with an off-site facility rental (SC10618). NoYes
  SC10656 Disaster Recovery         This spend category should be used to record the cost of disaster recovery services. NoYes
  SC10030 Employment Services         This spend category should be used to record the cost of employment services. NoYes
  SC10325 Janitorial Services         This spend category should be used to record the cost of janitorial services. NoYes
  SC10106 Laundry Services         This spend category should be used to record the cost of laundry contracts.  NoYes
  SC10328 Law Enforcement Services        This spend category should be used to record the cost of law enforcement services. NoYes
  SC10210 Machining/Fabrication Service         This spend category should be used to record the cost of machining and fabrication services. NoYes
  SC10066 Microfilm Services         This spend category should be used to record the cost of microfilm services. NoYes
  SC10121 Moving Services         This spend category should be used to record the cost of household moving services. NoYes
  SC10319 Pest Control Services        This spend category should be used to record the cost of pest control services.  NoYes
  SC10657 Power Plant Services        This spend category should be used to record the cost of power plant services. NoYes
  SC10092 Publication Services         This spend category should be used to record the cost of publication services. NoYes
  SC10069 Recycling          This spend category should be used to record the cost of recycling services, excluding recycling fluorescent lamps (SC10261). NoYes
  SC10166 Repair Service         This spend category should be used to record the cost of repair services, excluding automotive (SC10318), building repairs (SC10249), fire code repairs (SC10379), elevators (SC10239), furniture (SC10080), grounds/lawns (SC10669), equipment maintenance agreements and repair contracts (SC10372), and maintenance/repair operating equipment (SC10025). NoYes
  SC10065 Restrooms - Portable        This spend category should be used to record the cost of renting portable restrooms. NoYes
  SC10351 Technical Services         This spend category should be used to record the cost of technical services including equipment calibration, property appraisals, fabrication, and modeling. NoYes
  SC10123 Tests/Testing Lab Services        This spend category should be used to record the cost of non-veterinary and non-medical testing and testing lab services.  Medical testing (SC10013), veterinary testing (SC10110). NoYes
  SC10339 University Flight Services        This spend category should be used to record the charges for University Flight Services. NoNo
  SC10088 Services - Misc.        This spend category should be used to record the cost of all services not specified above. NoYes
 
Spend Category
Spend Category Name
Description of Spend Category
Spend Category is Tracked
Tax Reportable
Software SC10006 Software - Perpetual Licenses & Maintenance     This spend category should be used to record the cost of perpetual software licenses and maintenance, excluding software subscriptions and software as a service (SC10415). NoYes
  SC10231 Software - Programming/Development        This spend category should be used to record the cost of programming and development of software. NoYes
  SC10094 Software - Website/App Development       This spend category should be used to record the cost of website and or App development. NoYes
  SC10415 Software Subscription/SAAS         This spend category should be used to record the cost of software subscriptions and software as a service, excluding perpetual software licenses and maintenance (SC10006). NoYes
 
Spend Category
Spend Category Name
Description of Spend Category
Spend Category is Tracked
Tax Reportable
Subject/Trainee Payments SC10141 Trainee Stipends - Enrolled This spend category should be used to record the cost of trainee or internship stipends for enrolled students. This spend category can only be used on Supplier Invoices and can not be used on P-Card transactions, non-catalog requisitions, or POs.  Yes
  SC10384 Trainee Stipends - Nonenrolled  This spend category should be used to record the cost of trainee or internship stipends for non-enrolled students. This spend category can only be used on Supplier Invoices and can not be used on P-Card transactions, non-catalog requisitions, or POs.  Yes
 
Spend Category
Spend Category Name
Description of Spend Category
Spend Category is Tracked
Tax Reportable
Telecommunications SC10390 Plant Capital Telecommunications        This spend category should be used to record the cost of plant capital telecommunications. YesNo
  SC10156 Radio Communication/Pagers Equipment        This spend category should be used to record the cost of radio communication and pager equipment. Any items which have a useful life of more than one year & a cost > or = to $5000 must be tagged by inventory control. YesNo
  SC10681 Radio Communication/Pagers Supplies        This spend category should be used to record the cost of radio communication and pager supplies. NoNo
  SC10383 Telecommunication Equipment         This spend category should be used to record the cost of telecommunications equipment which has a useful life of more than one year & a cost > or = to $5000. All equipment must be tagged by inventory control. Excluding radios and pagers (SC10156) and cell phones (SC10192) YesNo
  SC10192 Telecommunications - Cellular Telephones       This spend category should be used to record the cost of cell phones. NoNo
  SC10684  Telecommunications Supplies         This spend category should be used to record the cost of telecommunications supplies, excluding radio communication and pager supplies (SC10681). NoNo
 
Spend Category
Spend Category Name
Description of Spend Category
Spend Category is Tracked
Tax Reportable
Tools and Hardware SC10359 Hardware          This spend category should be used to record the cost of hardware, excluding computer hardware (SC 10256, SC10300, SC10341, SC10163, SC10254) NoNo
  SC10653 Tools - CNC Machine       This spend category should be used to record the cost of CNC Machines. YesNo
  SC10155  Tools          This spend category should be used to record the cost of tools, excluding CNC Machines. YesNo
 
Spend Category
Spend Category Name
Description of Spend Category
Spend Category is Tracked
Tax Reportable
Travel and Hospitality SC10298 Lodging - Domestic        This spend category should be used to record the cost of group lodging within the United States that is paid through a requisition. NoYes
  SC10864 Lodging - Foreign        This spend category should be used to record the cost of group lodging outside of the United States that is paid through a requisition. NoNo
  SC10251 Prepaid Lodging-Domestic         This spend category should be used to record the cost of group lodging within the United States when a deposit is required to hold the space and is paid through a requisition. NoYes
  SC10324 Prepaid Lodging-Foreign         This spend category should be used to record the cost of group lodging outside of the United States when a deposit is required to hold the space and is paid through a requisition. NoNo
  SC10252 Study Abroad Facility Rental       This spend category should be used to record the cost of facility rental for study abroad trips. NoYes
  SC10342 Study Abroad Travel        This spend category should be used to record the costs of Study Abroad Travel, excluding facility rental (SC10252). NoYes
  SC10242 Travel - Charter        This spend category should be used to record the cost of chartered travel services. NoYes
  SC10418 Travel - Domestic - Employee      This spend category should be used to record the cost of employee domestic travel.  Domestic travel includes travel within the US, DC, or territories and possessions of the US. Domestic travel costs include airfare, mileage, car rental, lodging, meals, living allowances, taxis, calls, copying, etc..  Taxable meals/living allowances may be IRS reportable as taxable income.  Includes student travel related to employment.  Excludes students traveling for academic or other non-employment purposes (SC10422) or study abroad (SC10342). NoNo
  SC10422 Travel - Domestic - Non Employee     This spend category should be used to record the cost of non-employee domestic travel. Domestic travel includes travel within the US, DC, or territories and possessions of the US. Students traveling for academic or other non-employment purposes should use this code. Domestic travel costs includes air, mileage, car rental, lodging, meals, business calls, registration fees, and copying. Taxable meals etc. may be reported to the IRS as taxable income.  NoNo
  SC10419 Travel - Foreign - Employee      This spend category should be used to record the cost of employee foreign travel outside the US. Foreign travel costs include airfare, mileage, car rental, lodging, meals, living allowances, taxis, calls, copying, etc..  Taxable meals/living allowances may be IRS reportable as taxable income. Includes student travel related to employment. Excludes students traveling for academic or other non-employment purposes (SC10423) or study abroad (SC10342). NoNo
  SC10423 Travel - Foreign - Non Employee     This spend category should be used to record the cost of nonemployee foreign travel outside the US. Students traveling for academic or other non-employment purposes should use this code. Foreign travel costs include airfare, car rental, lodging, meals, living allowances, taxi, business calls, registration fees and copying. Taxable meals etc. may be reported to the IRS as taxable income. Excludes study abroad travel (SC10342). NoNo
  SC10103 Hospitality Expenses         This spend category should be used to record the cost of university sponsored events, activities and other hospitality including meals and refreshments for guests/interviewees/students with a university business purpose, excluding catering (SC10291). NoYes
  SC10291 Catering          This spend category should be used to record the cost of catering at university-sponsored events, activities, meetings, and conferences with a university business purpose. Excludes hospitality expenses for guests/interviewees/students (SC10103). NoYes
  SC10236  Travel          This spend category should be used to record the costs of travel that are not specified above.  NoNo
 
Spend Category
Spend Category Name
Description of Spend Category
Spend Category is Tracked
Tax Reportable
Utilities SC10217 Utilities - Electricity        This spend category should be used to record the cost of electricity. NoNo
  SC10314 Utilities - Water & Sewer      This spend category should be used to record the cost of water and sewer. NoNo
  SC10391 Utility Systems Supplies        This spend category should be used to record the cost of supplies to maintain utility systems. YesNo
  SC10055  Power Plant Supplies        This spend category should be used to record the cost of supplies for the power plant. NoNo
 
Spend Category
Spend Category Name
Description of Spend Category
Spend Category is Tracked
Tax Reportable
Vehicles/Aviation SC10318 Automotive - Repairs        This spend category should be used to record the cost of automotive repairs. NoYes
  SC10150 Automotive - Vehicles        This spend category should be used to record the cost of automotive vehicles, excluding utility vehicles and golf carts (SC10201). Any items which have a useful life of more than one year & a cost > or = to $5000 must be tagged by inventory control. YesNo
  SC10371 Automotive Supplies         This spend category should be used to record the cost of automotive supplies. NoNo
  SC10222 Boats/Canoes/Motors/Marine          This spend category should be used to record the cost of boats, canoes, motorboats, etc... Any items which have a useful life of more than one year & a cost > or = to $5000 must be tagged by inventory control. YesNo
  SC10033 Trailers          This spend category should be used to record the cost of trailers. Any items which have a useful life of more than one year & a cost > or = to $5000 must be tagged by inventory control. YesNo
  SC10201 Utility Vehicles/Golf Carts        This spend category should be used to record the cost of utility vehicles and golf carts. Any items which have a useful life of more than one year & a cost > or = to $5000 must be tagged by inventory control. YesNo
  SC10286 Aviation Equipment         This spend category should be used to record the cost of aviation equipment which has a useful life of more than one year & a cost > or = to $5000. All equipment must be tagged by inventory control. YesNo
  SC10662 Aviation Supplies         This spend category should be used to record the cost of aviation supplies. NoNo
 
Spend Category
Spend Category Name
Description of Spend Category
Spend Category is Tracked
Tax Reportable
Vending SC10024 Vending Equipment         This spend category should be used to record the cost of vending equipment which has a useful life of more than one year & a cost > or = to $5000. All equipment must be tagged by inventory control. YesNo
  SC10045 Vending Services         This spend category should be used to record the cost of vending services, excluding equipment (SC10024) and supplies (SC10687). NoYes
  SC10687 Vending Supplies         This spend category should be used to record the cost of vending supplies. NoNo
 
Spend Category
Spend Category Name
Description of Spend Category
Spend Category is Tracked
Tax Reportable
Waste, Hazardous Waste and Recycling SC10028 Asbestos Abatement         This spend category should be used to record the cost of asbestos abatement, excluding hazardous waste disposal (SC10117). NoYes
  SC10117 Hazardous Waste Disposal        This spend category should be used to record the cost of hazardous waste disposal. NoYes
  SC10366 Radioactive Detection/Disposal Equipment        This spend category should be used to record the cost of radioactive detection and radioactive disposal equipment which has a useful life of more than one year & a cost > or = to $5000. All equipment must be tagged by inventory control. YesNo
  SC10261 Recycling - Fluorescent Lamps       This spend category should be used to record the cost of recycling fluorescent lamps. NoYes
  SC10131 Waste Containers         This spend category should be used to record the cost of the rental of waste containers, excluding rental services (SC10172). NoNo
  SC10059 Waste Disposal         This spend category should be used to record the cost of waste disposal, excluding waste containers (SC10131) and hazardous waste disposal (SC10117). NoYes