Finance & Accounting

Project Object Codes

Object CodeDescription - shortDescription - long
5010 Salaries - Regular All salaries paid @ RR of pay including vacation, Cruise Leave  & Sea Duty (CL & SD)  taken
5012 Salaries -Paid Absences Allocable share of employee benefits cost pool on regular salaries
5015 Salaries - Casual All casual salaries paid @ RR of pay including vacation, SD & CL taken
5017 Salaries - CL & SD All CL & SD paid in addition to hours worked
5021 Consulting Services OOI only
5022 Subcontracts OOI only
5023 Materials/Supplies OOI only
5030 Shore leave earned Benefit granted to marine employees to compensate for extended absences from Woods Hole.
5040 Salaries - overtime All salaries paid @ overtime rates
5045 Salaries - casual - OT All casual salaries paid @ overtime rates
5050 Fringe benefits - regular Allocable share of employee benefits cost pool on regular salaries
5052 Fringe benefits - overtime Allocable share of employee benefits cost pool on overtime salaries
5054 Fringe Benefits- Casual Allocable share of employee benefits cost pool on casual salaries
5056 Fringe benefits - casual OT Allocable share of employee benefits cost pool on OT casual salaries
5058 Fringe benefits - CL & SD Allocable share of employee benefits cost pool on CL & SD paid
5060 Lab cost - regular Allocable share of laboratory overhead cost pool (N/A > 2016)
5062 Lab cost - overtime app Allocable share of laboratory overhead cost pool on overtime salaries (N/A > 2016)
5064 Lab cost - regular GRA's  1/2 lab on Graduate Research Assistant's (N/A > 2016)
5066 Lab cost - casual Allocable share of laboratory overhead cost pool (N/A > 2016)
5068 Lab cost - casual OT Allocable share of laboratory overhead cost pool (N/A > 2016)
5070 Marine overhead Allocable share of marine shore services cost pool
5071 Lab overhead - CL & SD Allocable share of laboratory overhead cost pool (N/A > 2016)
5100 Elec/Mech/Carp Shop Services Hourly charges for services performed by WHOI shops, including electrical, mechanical, carpenter and machinist
5110 Contracted Labor Labor from outside organization(s) who provide temporary workers
5130 Graphics shop services Hourly charges for services performed by WHOI shops, including graphic arts and audio visual
5160 Recruiting Applicant travel, lodging & similar expenses
5161 Relocation Applicant relocation costs
5162 Relocation Movement of household goods
5163 Relocation Temporary housing
5164 Relocation Transit to final destination
5165 Reloaction House hunting
5170 Travel - domestic Transportation, meals, lodging, registration fees & other costs consistent w/ WHOI travel policy within areas defined as domestic in the specific funding agreement
5171 Training Seminar training fees on & off site
5172 Travel Unallowable Travel Unallowable
5180 Travel - international Transportation, meals, lodging, registration fees & other WHOI costs consitent w/ WHOI travel policy to, from & in-between areas defined as foreign in the specific funding agreement
5190 Equipment Acquistion or construction cost of permanent equip charged as direct cost to research activities.  Per unit acquisition costs or equals or exceeds $5,000.
5192 Fab Equip <$5K Fab Equip material/supplies
5193 Laboratory Upgrades Renovations for USGS Laboratories
5200 Membership fees Membership fees
5210 Supplies This category includes expendable items not provided for elsewhere.  (refer to codes 22-29).  Appropriate inclusions are: chemical & glassware, stationary & office supplies, lubricants, woods, metals & other materials; components & fastener; certain expendable equipment
5211 Computer software Computer software
5212 Computer supplies Computer supplies
5213 Cruise supplies Supplies used specifically for a cruise
5214 Software license Software license
5220 Books and publications Books, periodicals, journal reprints, operating manuals, etc
5230 Safety wear Hard hats, safety shoes, goggles, etc.  Approved by the safety office, including lab coats exclusively for project use
5240 Furniture & fixtures Items of non-capital furniture, appliances & furnishings
5250 Stockroom supplies Items defined in other supplies (21), which are drawn from the WHOI stockroom
5251 Stockroom Supp Fabricate equip Stockroom supplies for fabricated equiment
5260 Tools Hand or power tools of non-capital nature
5270 Repair parts Parts seperately purchased for use in the repair of machinery or equipment (does not include raw materials or stockroom withdrawals)
5271 Major repair parts Major repair parts
5280 Food & beverages Bulk purchases of groceries, meat, produce & beverages of all kinds.  Victuals purchased for subsequent preperation.
5290 Meals Food & beverage serveds as meals.  Includes catering costs, associates dinners, crew meals served ashore, business lunches & dinners (restaurants & in-house)  DOES NOT INCLUDE costs covered under travel policy
5309 Outside services-food vendors Outside services-food vendors
5310 Other outside services Purchased outside services for which no other expense code has been provided
5311 Outside carpenter services Outside carpenter services
5312 Outside graphic services Outside graphic services
5313 Outside electrical services Outside electrical services
5314 Outside mechanical services Outside mechanical services
5315 Outside audio visual services Outside audio visual services
5316 Outside machinist services Outside machinist services
5317 Outside engineering services Outside engineering services
5318 Outside programming services Outside programming services
5319 Outside calibration services Outside calibration services
5320 Consulting Services Purchased outside professional services including including legal, audit, scientific & engineering services, architectural, actuarial, investment couseling, etc.
5321 Legal services - Finance Legal services pertaining to Finance
5322 Accounting services Accounting services
5323 Legal services - Science Legal services pertaining to Science
5324 Legal services - HR retiree Legal services pertaining to HR retirees
5325 Legal services - HR personnel Legal services pertaining to HR personnel
5326 Legal services - G&CS Legal services pertaining to G&CS
5327 Legal services - TTO-BD Legal services pertaining to TTO-BD
5328 Legal services - OOI Legal services pertaining to OOI
5329 Legal services - plant Legal services pertaining to Plant
5330 Repairs and maintenance Cost of repair services including repairer-provided parts, maintenance contracts & grounds maintenance
5331 R & M amortization Major repairs & maintenance (ships) amortization
5332 Equipment maint. agreement Equipment maint. agreement
5333 Software maint. agreement Software maint. agreement
5335 Overhauls Marine ships & ROV overhauls
5340 Outside EDP services Charges for data processing services or use of EDP equipment, usually per job basis
5350 Medical  Payments made to physicians, hospitals, clinics, or other source of medical care
5351 Medication Payments made to medicines, drugs and medical supplies
5352 Testing & physicals Testing & physicals
5360 Communications Telephone toll charges, cablegrams, radiograms, & similar costs based on specific use
5370 Shipping & postage Postage (including special fees) and air & service freight (including packaging & crating service perfomred by the carrier as well as customs, broker fees & related charges)
5371 Federal Express Federal Express
5372 Cruise shipments Cruise shipments
5381 Inductively Coupled Plasma Facility Service center
5382 Isotope Geochemistry Facility Service center
5383 Ion Microprobe Facility Service center
5384 Mass Spectometry Service center
5385 Paleo Mass Spectometry Service center
5389 Miscellaneous in-house services Charges for services other than EDP, including applied engineering lab, word processing, transparencies, etc
5390 Printing & binding Costs of outside printers, etc. including cost of collating, binding & related services
5391 GCXGC Service center
5392 Calibration Service center
5394 Micro-Modem Service center
5395 Radionuclide Analytical Facility Service center
5399 Tow Camera Service center
5400 Gravimeter Service center
5401 Nutrient Facility Service center
5402 Micro-Modem Mechanical Service center
5404 OSL Hurricane Service center
5407 IRMS Analytical Facility Service center
5408 Partners HPC External Partners - High Performance Computing
5409 Internal HPC Internal HPC - High Performance Computing
5410 Miscellaneous   Costs not appropriately includible under any other such category, such as licenses, permits, & other unusual items usually of non-recurring nature
5411 Endowment misc. expenses Endowment misc. expenses
5417 Exhibit Center Merchandise Charges to cost centers and projects (non-cash sales)
5418 DunkWorks Service Center
5420 Port services / Agent fees Agency fees, customs clearances, immigration services, pilotage, dock fees, trash removal, line-handlers plus misc. services provided by our agents outside of Woods Hole
5440 Advertising Customarily limited to "help wanted" ads for employment opportunites
5450 Fuel Payments for gasoline, diesel, heating fuels (natural gas (including supplier charges and local distribution company services), propane and fuel oil), fuel for small boats, etc. (Except ships fuel)
5460 Electricity Payments for purchased electrical commodity (including supplier charges and local distributions company services)
5470 Water & sewer Payments for municpal water & sewer service
5480 Equipment rental Periodic payments for use of equipment.  (Car rentals are included in travel)
5481 Wire spooler Wire spooler for SSSG
5482 Winch Small Winch use
5483 Winch Medium Winch use
5490 Ships fuel Marine gas and oil and fuel oil purchases by WHOI ships
5505 Internet Services Internet sevice to affiliated Woods Hole scientific organizations
5510 Technical assistance Charges for CIS computing & ancillary technical support
5530 Shipbrd Sci Serv Shipboard Scientific Services
5532 SSSG-Armstrong SSSG Technicial costs onboard Armstrong
5537 SSSG-Atlantis SSSG Technicial costs onboard Atlantis
5538 NDSF Management Allocable share of National Deep Submersible Facility cost pool
5540 Sub contracts Contracts, usually between WHOI & other laboratories or universities for the performance of research or engineering tasks which are typically identified seperately in proposals and/or support agreements.  This code may also be used for facilities construction contracts
5541 Sub contract MTDC base Sub contract MTDC
5542 WHOI Library and WHOI net WHOI Library and WHOI net
5550 Publication costs Costs incurred outside the Institution for publication fees assessed by journal publishers, payments in lieu of page charges and similar costs
5560 GRA stipends Charges for participation of graduate students in research programs
5561 GRA tuition Charges for participation of graduate students in research programs
5562 Lab cost of GRA stipend Lab (50%) rate applied to GRA stipend (N/A > 2016)
5563 G&A of GRA stipend G&A rate applied to GRA stipend (N/A > 2016)
5570 Facilities charges Charge allocable to cost centers representing "rental value" of space assigned to & occupied by various cost centers.  These charges are not assignable directly to individual research contracts or grants (N/A > 2016) 
5580 Other / CIS / supplies / services Miscellaneous supplies & services provided by CIS including research contracts or grants
5600 Ship use Use charge for WHOI surface vessels
5605 Atlantis MOSA use
5606 Armstrong MOAB WHOI in-port day rate mobil/demobil
5607 Atlantis Use charge for WHOI vessel R/V Atlantis
5608 Armstrong Use charge for WHOI vessel R/V Armstrong
5609 Armstrong MOSA use
5610 Submersible use Charges for operating costs of DSRV Alvin
5620 Vessel charters Costs associated with the charter of boats, ships & aircrafts
5630 ROV use Use charges for Jason (ROV)
5640 Sentry Use Use charge for Sentry (AUV)
5645 Submersible Charters Costs associated with the charter of submersibles.
5650 Tioga use Use charge for WHOI vessel R/V Tioga
5670 FT-MS facility Service center
5690 Small boat use Use charges for Mytilus, Calanus, Limulus
5710 Post doc - fellowship Payments to individuals pursuant to awards, exclusive of travel or other special allowances
5720 Post doc - scholarship Payments to individuals pursuant to awards, exclusive of travel or other special allowances
5730 Summer fellowships Payments to individuals pursuant to awards, exclusive of travel or other special allowances
5735 Teaching fellows Payment to individuals pursuant to awards, exclusive of travel or other special allowances
5740 Grad student fellow stipend Fellowship payments to degree candidates in joint WHOI programs
5741 Grad student fellow tuition Fellowship payments to degree candidates in joint WHOI programs
5745 Participant Support - Stipend (NSF) Particpant support for non-employee associated with conference, workshop and symposium
5746 Participant Support - Subsistence (NSF) Particpant support for non-employee associated with conference, workshop and symposium
5750 Guest payments  Payments to Guest Investigators/Guest Students towards stipend and housing, in lieu of actual costs
5751 Fellowship subsistence allowance Fellowship subsistence allowance
5752 WHOI Housing MTDC = Excluded
5753 Guest Student Stipends MTDC = Included
5760 Travel allowance other Payments to non-employees towards travel costs, in lieu of actual costs
5765 Other costs Participant support for non-employee associated with conference, workshop and symposium
5766 Participant Support - Travel (NSF)  Particpant support for non-employee associated with conference, workshop and symposium
5770 Honoraria Payments to non-employees for short term participation in a specific program
5780 Other fellowships Payments, usually to academic insitutions, to assist in the performance of research projects
5790 Academic/F&A use only Payments to employees pursuant to Employee Education reimbursement, high school science fair payment, Post doc Scholar non stipend expenses
5800 Insurance Premium expense attributable to current accounting period
5801 Over the side insurance Insurance for sea going equipment that has gone over the side - all insurance is allocated to code 5800
5803 JP/PD Health Insureance Postdoc Scholar/Fellow and JP student health insurance (exempt from MTDC)
5810 Depreciation Amount of recovery of capital assets to the current accounting period
5811 Amortization Accounting of bond
5815 DCP-Base Defined Contribution Pension - Base
5816 DCP-transition Defined Contribution Pension - Transition
5820 Taxes Payments to government units as required.  Includes real estate taxes, personal property taxes, social security & medicare taxes.  Does not include sales or excise taxes
5821 Social tax Social Security tax - out of country
5830 Interest Amounts charged on a percentage basis for borrowed money or imputed costs related to lease/purchase or other deferred payment agreements
5840 Real estate rentals Periodic payments for use & occupancy of real property (except when related to travel)
5850 Cure & maintenance Per Diem payments to eliglible disabled marine personel
5860 G/L on sale of gifts Difference between proceeds of sale & mean market value of securities on date of gift
5870 Refunds & adjustments Amounts which affect operating costs without specific identification.  Includes Group Insurance refunds, revaluation of vacation reserve & similar items
5871 Cap rate adjustments Adjustments for indirect cost rates which exceed funding agency limit
5872 Technology Transfer Costs Technology transfer costs
5875 Program income Gross income earned by the grantee that is directly generated by a supported activity or earned as a result of the grant
5877 Cost over run Cost over run - used by C&CS
5878 Carry forward Carry forward - used by G&CS
5880 Vacation earned Current value of vacation benefits earned, also refer to 87 above
5890 Employees share Employees' share of expenses.  Usually applies to benefit programs, i.e., Group Life Insurance, Medical Insurance, etc.  DO NOT use this code for social security and medicare tax withheld (see code 82)
5910 Entertainment  Costs of entertaining non-WHOI persons.  (Used only with Insitution series accounts)
5930 Budget adjustment Distributions other than the recovery of allocated cost pools
5940 Other distributions various charges incl Pressure Test Facility
5950 Fee Percentage of total direct costs added on to all invoices issued under the 19 project number series only
5955 CINAR Task I Mandated percentage from CINAR funded research for support of the administration of the CINAR Cooperative Institute at WHOI.
5960 G & A regular Allocable share of general & administrative cost pool (N/A > 2016)
5962 G & A overtime app Allocable share of general & administrative overhead cost pool on overtime salaries (N/A > 2016)
5964 G & A regular GRA's  G&A rate applied to regular GRA's (N/A > 2016)
5966 G & A Overhead Casual G&A rate applied to Overhead Casual (N/A > 2016)
5968 G & A Overhead Casual OT G&A rate applied to Overhead Casual OT (N/A > 2016)
5970 Cost sharing Charges or credits not specifically identified, recorded to reflect the Institutions partial support of research projects as required by regulations.  Cost sharing may also be effected by specific expenditures
5971 G&A Overhead CL & SD paid G&A Overhead Cruise Leave Sea Duty (N/A > 2016)
5980 Closing Transfer of current year's income & expenses to the appropriate reserves
5981 Indirect Indirect
5990 Distributions Amount of cost pools allocated or otherwise distributed (based on prescribed methods) to final or intermediate transfers consistent with established procedures
5991 Month end closing entry Internal use only in the closing process
5995 Agent advances Agent advances

Last updated: July 23, 2019