Equipment Use Codes

Some of the forms include a field for the Equipment Use Code. These codes are used to accumulate information for purposes of allocating funds from the Equipment Trust Fund to the University. Departmental personnel are requested to select the most appropriate code for the primary intended use of the equipment. Contact the Financial Reporting Office for assistance in determining which code to use. The University uses the codes listed below.

  • 101 Instruction

Teaching and training activities: Includes courses offered for credit or non-credit; also includes departmental research and public service not separately budgeted; includes academic department chairpersons, but not academic deans; includes direct support for instructional activities, such as grading students’ work and assisting with course-related matters, supervising graduate students’ thesis work, advising students, and committee work and meetings directly related to instruction.

  • 102 Research

Research sponsored by external agencies and internal research that is separately budgeted: Includes research activities and research training where such activities are not included in the instruction function described above. These activities are typically funded by grants or contracts.

  • 103 Public Service

Activities to provide non-instructional services beneficial to individuals and groups external to the University: Includes non-instructional community service (conferences, reference bureaus, testing services, etc.), cooperative extension service, and public broadcasting services.

  • 104 Public Service

Academic Support. Support for instruction, research and public service activities: Includes libraries, museums and galleries, educational media services, academic computing support, academic administration (including academic deans but not department chairpersons), academic personnel development, and course and curriculum development.

  • 105 Student Services

Organized administrative activities that provide assistance and nonacademic support to the needs and interest of students: Includes course registration, career advising, health and fitness, minority students and other student groups, social and cultural development, financial aid administration, and admissions.

  • 106 Institutional Support

Central executive-level activities concerned with management and long-range planning for the entire University: Includes executive management, legal and fiscal services, internal audit, general administration and logistical support (personnel and space management, purchasing, campus-wide transportation services, safety, etc.), administrative computing support, and public relations/development.

  • 107 Operation and Maintenance of Plant

Operation and maintenance of physical plant: Includes utilities, fire protection, property insurance, custodial services, and grounds maintenance.

  • 809 Auxiliaries

(Operations that function financially as self-sustaining business units)

Examples include the residence halls, meal plan, student unions, athletics, print services, telecommunications, and the student organizations.

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