TIP: Object, Source Group, and Comp Obj are different levels of expenditure/revenue types. Comp Object is the lowest level rolling up to Source Group which rolls up to create a hierarchical reporting structure.

Object	Source Group	Comp Obj	Title	Description	1099 Code
6000			Personal Services
6000	6000		Personal Services
6000	6000	6001	Personal Services Budget & Appropriation	Used primarily for budget and appropriation transactions. Also used for other specified purposes only upon prior approval by the GAO. Primarily used by DES and the Universities.	N
6000	6010		Basic Compensation
6000	6010	6011	Regular Base Salary	Charges for regular salary for State employees, elected officials and judges paid through the payroll system.	N
6000	6010	6017	Board & Commission Members Compensation	Charges for compensation of board or commission members paid through the payroll system.	N
6000	6010	6019	Temporary Employees	Charges for central secretarial services and straight time worked by non-permanent (clerical pool) employees. Not to be used for external contractors.	N
6000	6010	6056	Military Subsistence	Charges for payments to employees for military base, emergency pay, military housing and military subsistence.	N
6000	6030		Exception Compensation
6000	6030	6028	Performance Pay	Charges for performance pay to State employees.	N
6000	6030	6029	Stipend on Overtime	Charges for any time worked which is in excess of normally set limits in conjunction with an employee who receives a stipend.	N
6000	6030	6031	Overtime	Charges for any time worked which is in excess of normally set limits (either straight or time and one-half pay).	N
6000	6030	6033	On-Call	Charges for State employees in on-call status.	N
6000	6030	6034	Stipend - Recruitment	Charges for payments, over and above the base salary, to recruit employees into positions which are difficult to fill.	N
6000	6030	6035	Incentive Pay	Charges for incentive payments to State employees, including commissions, performance based awards for efficiency and effectiveness, etc.	N
6000	6030	6036	High Risk (Hazardous) Duty	Charges for high-risk (hazardous) duty.	N
6000	6030	6037	Shift Differentials 2 & 3	Charges for shift differential related to 2nd & 3rd shifts.	N
6000	6030	6038	Stipend - Geographic	Charges for payments to employees, over and above the base salary, who work in positions in geographic areas which are difficult to fill.	N
6000	6030	6039	Other Exception Compensation	Charges for relocation stipend, special awards, and other exception compensation.	N
6000	6030	6045	Stipend - Medical	Charges for payments to employees, over and above the base salary, who work in medical positions which are difficult to fill.	N
6000	6030	6046	Stipend - Educational	Charges for payments to employees, over and above the base salary, for achieving certain educational degrees.	N
6000	6030	6053	Uniform Allowances	Payments to employees for clothing used on the job.	N
6000	6030	6054	Stipend - Lump Sum	Charges for payments to employees, over and above the base salary, paid in a lump sum, in order to recruit or retain difficult to fill positions.	N
6000	6030	6055	Retiree Accumulated Sick Leave (RASL)	Charges for payments to retired employees who have accumulated sick leave and who meet the requirements for the Retiree Accumulated Sick Leave program.	N
6000	6030	6101	ERE Budget & Appropriation	Used primarily for budget and appropriation transactions. Also used for other specified purposes only upon prior approval by the GAO. Primarily used by DES and the Universities.	N
6000	6040		Leave Compensation
6000	6040	6041	Annual Leave	Charges for annual leave.	N
6000	6040	6042	Sick Leave	Charges for sick leave (including family sick leave).	N
6000	6040	6043	Compensatory Leave	Charges for compensatory leave.	N
6000	6040	6044	Military Leave	Charges for military leave.	N
6000	6040	6047	Annual Leave Payout	Charges for payments to employees, generally at the time of termination, for any accrued annual leave.	N
6000	6040	6048	Holiday Leave Taken	Charges for payments to employees who use accrued holiday leave for time off.	N
6000	6040	6049	Other Compensated Leave	Charges for all other compensated leave including administrative, bereavement, civil duty, and recognition.	N
6000	6040	6051	Holiday Leave Payout	Charges for payments to employees, generally at the time of termination, for any accrued holiday leave.	N
6000	6040	6052	Comp Leave Payout	Charges for payments to employees, generally at the time of termination, for any accrued compensatory leave.	N
6100			Employee Related Expenditures
6100	6100		Employee Related Expenditures
6100	6100	6111	FICA Taxes	Charges for FICA taxes.	N
6100	6110		Insurance
6100	6110	6112	Employee Paid Benefits	Charges for employee paid benefits. ADOA use only.	N
6100	6110	6113	Medical Insurance	Charges for employer paid health and accident insurance and health insurance assessments.	N
6100	6110	6114	Basic Life	Charges for employer paid life insurance.	N
6100	6110	6115	Long-Term Disability (Non- ASRS)	Charges for employer paid long-term disability charges for non-ASRS members.	N
6100	6110	6116	Long-Term Disability (ASRS)	Charges for employer paid long-term disability for ASRS members.	N
6100	6110	6117	Unemployment Compensation	Charges for employer paid unemployment compensation insurance.	N
6100	6110	6118	Dental Insurance	Charges for employer paid dental insurance.	N
6100	6110	6119	Workers' Compensation	Charges for employer paid workers' compensation insurance.	N
6100	6110	6120	Medical Savings Account	Charges for medical savings account. ADOA use only.	N
6100	6150		Retirement Plan Payments (Employer Portion)
6100	6150	6151	Elected Officials Retirement Plan	Charges for employer portion of retirement plan payments for elected officials.	N
6100	6150	6152	Corrections Officers Retirement Plan	Charges for employer portion of retirement plan payments for corrections officers.	N
6100	6150	6153	Public Safety Personnel Retirement System	Charges for employer portion of retirement plan payments for public safety personnel.	N
6100	6150	6154	Employer Annuity Retirement Plan	Charges for employer portion of retirement plan payments for employer annuity retirement plan participants.	N
6100	6150	6155	Arizona State Retirement System	Charges for employer portion of retirement plan payments for State employees, not including elected officials, corrections officers and public safety personnel.	N
6100	6150	6156	AZ Board of Regents Optional Retirement Plan	Charges for the employer portion of retirement contributions for employees participating in the Arizona Board of Regents Optional Retirement Plan.	N
6100	6180		Other Employee Related Expenditures
6100	6180	6183	Personnel System Pro Rata Charges	Charges assessed to support the processing of potential employees through the ADOA personnel system. Only transfers to ADOA Personnel should be included. Should be used on a transfer document exclusively with COBJ 4349.	N
6100	6180	6185	Information Technology Pro Rata Charge	Charges assessed to support Statewide information technology planning. Should be used on a transfer document exclusively with COBJ 4350.	N
6100	6180	6186	Attorney General Pro Rata Share	Charges assessed to support Attorney General legal counsel services for State agencies. Should be used on a transfer document exclusively with COBJ 4353.	N
6100	6180	6189	Accumulated Sick Leave Fund Charge	Charges assessed to support retiree accumulated sick leave payments. Should be used exclusively on a transfer document in concert with COBJ 4355.	N
6100	6180	6199	Other Employee Related Expenditures	Expenses associated with providing pension benefits and employee related expenditures that are not shown elsewhere.	N
6200			Professional & Outside Services
6200	6200		Professional & Outside Services
6200	6200	6201	Professional & Outside Services Budget & Appropriation	Used primarily for budget and appropriation transactions. Also used for other specified purposes only upon prior approval by the GAO. Primarily used by DES and the Universities.	N
6200	6210		Financial Services
6200	6210	6211	Financial Services from Other State Agencies	Charges for financial services provided by other State agencies. Should be used on a transfer document with COBJ 4348.	N
6200	6210	6212	External Investment Services	Charges for investment services provided by external entities.	7
6200	6210	6219	Other External Financial Services	Charges for financial services provided by external parties not included above. Includes accounting, auditing, insurance, financial, bond issuance, etc.	7
6200	6220		Legal Services
6200	6220	6221	Attorney General Legal Services	Charges for legal services provided by the Attorney General's Office. Should be used on a transfer document with COBJ 4347.	N
6200	6220	6222	External Legal Services	Charges for legal services provided by lawyers who are not employees of the State. Also includes court reporting, legal filing services, professional witnesses, and outside legal services not included in any of the preceding definitions.	7
6200	6230		Engineering & Design
6200	6230	6231	Preliminary Engineering	Engineering costs incurred before the construction phase.	7
6200	6230	6232	Construction Engineering	Engineering costs incurred during the construction phase.	7
6200	6230	6239	Other Design	Other design costs incurred, including architecture. Not to be used for engineering costs.	7
6200	6240		Temporary Agency Services
6200	6240	6241	Temporary Agency Services	Charges for services provided by temporary agencies.	7
6200	6250		Hospital & Medical Services
6200	6250	6251	Hospital Services	All costs associated with hospital care (inpatient and outpatient) which do not directly relate to professional care.	6
6200	6250	6259	Other Medical Services	Charges for the services of medical, dental, psychiatric, or physiological professionals who are not employees of the State. Also includes optical services, radiological/x-ray, ambulance, anesthetic services, orthotics/ prosthetics, pathology, hearing aids, nursing, podiatry, physical therapy, chiropractic, vocation rehabilitation, utilization review and pharmaceutical services.	6
6200	6260		Institutional Care
6200	6260	6261	Institutional Care	Payments to individuals and/or organizations for providing in-home care to certain classes of indigents (usually children); foster home care; county jail costs; family assistance; and other charges for institutional care.	6
6200	6270		Education & Training
6200	6270	6271	Education & Training	Payments to companies or individuals for providing education and training services.	7
6200	6290		Other Professional & Outside Services
6200	6290	6291	Vendor Travel	Charges to reimburse vendors for travel expenses and allowances.	7
6200	6290	6292	Military Differential Emergency Pay		3
6200	6290	6299	Other Professional & Outside Services	Charges for other professional and outside services such as laundry and dry cleaning, religious services, interpreters, lecture fees, security, and other services provided by external entities.	7
6500			Travel In-State
6500	6500		Travel In-State
6500	6500	6501	In-State Travel Budget & Appropriation	Used primarily for budget and appropriation transactions. Also used for other specified purposes only upon prior approval by the GAO. Primarily used by DES and the Universities.	N
6500	6500	6511	Airfare	Allowable charges for In-State airfare.	N
6500	6500	6516	Mileage - Private Vehicle	Allowable charges for private vehicle In-State mileage.	N
6500	6500	6521	Motor Pool Charges	Motor Pool charges. Must be used on a transfer document exclusively with COBJ 4346.	N
6500	6500	6531	Lodging	Allowable charges for In-State lodging.	N
6500	6500	6541	Meals with Overnight Stay	Allowable reimbursements for meals with an overnight stay related to In-State travel. These reimbursements are not taxable income.	N
6500	6500	6542	Meals without Overnight Stay	Allowable reimbursements for meals without and overnight stay related to In-State travel. These reimbursements are taxable income, reported on W-2.	N
6500	6500	6551	Legislative Subsistence-Taxable	Charges for payments to members of the State legislature, over and above the base salary, for daily per diem/subsistence if district residence is within 50 miles of Capitol. These payments are nontaxable.	N
6500	6500	6552	Legislative Subsistence-Nontaxable	Charges for payments to members of the State legislature, over and above the base salary, for daily per diem/subsistence if district residence is more than 50 miles from Capitol. These payments are taxable wages reported on W-2.	N
6500	6500	6561	Board & Commissn Member Travel-In State		N
6500	6500	6571	Travel Advances	In-State and Out-of-State travel advances.	N
6500	6500	6599	Other Miscellaneous In-State Travel	Allowable charges for other In-State travel expenses, including ATM fees, car rental, bus & rail fare, local transportation, baggage, mileage - private aircraft, communication, and all other allowable In-State travel expenses not included in the preceding definitions.	N
6600			Travel Out-of-State
6600	6600		Travel Out-of-State
6600	6600	6601	Out-of-State Travel Budget & Appropriation	Used primarily for budget and appropriation transactions. Also used for other specified purposes only upon prior approval by the GAO. Primarily used by DES and the Universities.	N
6600	6600	6611	Airfare	Allowable charges for Out-of-State airfare.	N
6600	6600	6612	Airfare Out-of-Country	Allowable charges for Out-of-Country airfare.	N
6600	6600	6621	Car Rental	Allowable charges for car rental related to Out-of-State travel.	N
6600	6600	6622	Car Rental Out-of-Country	Allowable charges for car rental related to Out-of-Country travel.	N
6600	6600	6631	Lodging	Allowable charges for Out-of-State lodging.	N
6600	6600	6632	Lodging Out-of-Country	Allowable charges for Out-of-Country lodging.	N
6600	6600	6641	Meals with Overnight Stay	Allowable reimbursements for meals with an overnight stay related to Out-of-State travel. These reimbursements are not taxable income.	N
6600	6600	6642	Meals without Overnight Stay	Allowable reimbursements for meals without and overnight stay related to Out-of-State travel. These reimbursements are taxable income, reported on W-2.	N
6600	6600	6651	Meals with Overnight Stay Out-of-Country	Allowable reimbursements for meals with an overnight stay related to Out-of-Country travel. These reimbursements are not taxable income.	N
6600	6600	6652	Meals without Overnight Stay Out-of-Country	Allowable reimbursements for meals without and overnight stay related to Out-of-Country travel. These reimbursements are taxable income, reported on W-2.	N
6600	6600	6661	Board & Commissn Member Travel-Out State		N
6600	6600	6699	Other Miscellaneous Out-of- State Travel	Allowable charges for other Out-of-State travel expenses including ATM fees, private vehicle mileage, baggage, local transfers, communication and other allowable Out-of-State travel expenses not included in the preceding definitions.	N
6700			Food
6700	6700		Food
6700	6700	6701	Food Budget & Appropriation	Used primarily for budget and appropriation transactions. Also used for other specified purposes only upon prior approval by the GAO. Primarily used by DES and the Universities.	N
6700	6710		Food
6700	6710	6711	Food	Charges for perishable and non-perishable food items, meal ticket employee/differential, inmate drivers/transport meals, staff meals, complimentary CSO's I & II, and other miscellaneous food charges.	N
6700	6710	6751	Contracted Food Services (Including Shipping)	Charges for contracted food services and commodity shipping.	7
6800			Aid to Organizations & Individuals
6800	6800		Aid to Organizations & Individuals
6800	6800	6801	Aid to Organizations & Individuals Budget & Appropriation	Used primarily for budget and appropriation transactions. Also used for other specified purposes only upon prior approval by the GAO. Primarily used by DES and the Universities.	N
6800	6810		Aid to Organizations
6800	6810	6811	Aid to Counties	Aid to counties including distributions of Highway Users Fund, Criminal Justice, Federal grants and aid, national forests, schools and roads, and other aid to counties.	N
6800	6810	6821	Aid to Municipalities	Aid to municipalities including Highway Users Fund, Federal grants and aid, sales taxes, urban revenue sharing income tax, and other aid to municipalities.	N
6800	6810	6831	Aid to Other Governments	Aid to community colleges, school districts, special-assessment districts, Indian tribal governments, and other governments and political subdivisions. Includes Federal grants and aid, aid to grade and high school, etc.	N
6800	6810	6841	Aid to Other Organizations	Aid to non-governmental organizations (such as not-for profits).	N
6800	6850		Aid to Individuals
6800	6850	6851	Hospitalization	Payments for assistance to individuals for the cost of medical and mental health hospitalization services from a certified provider.	6
6800	6850	6853	Drugs & Medicine	Payments for assistance to individuals for drugs and medicine.	N
6800	6850	6859	Other Medical & Health Services	Payments for assistance to individuals for other medical and health not listed above. Includes physicians, outpatient services, dental services, nursing services, and psychiatry/psychology services.	6
6800	6850	6861	Direct Public Assistance	Payments for assistance to individuals (indigents) for financial assistance.	N
6800	6850	6865	Social Services	Payments for assistance to individuals for non-health related counseling provided to indigents.	7
6800	6850	6870	Aid for Education & Training Services	Payments for assistance to individuals for vocational evaluation, on-the-job training, personal or vocational adjustments, vocational maintenance, post employment services, and other vocational rehabilitation.	7
6800	6850	6875	Other Education & Training Aid	Payments made directly to individuals for providing education at universities, business schools, vocational or trade schools, or other educational institutions. Not to be used for tuition reimbursement.	N
6800	6850	6880	Environmental Aid	Payments for assistance to individuals for environmental items. Includes L U S T Cleanup Reimbursement.	7
6800	6850	6885	Rental Assistance	Payments to 3rd parties for rental assistance.	1
6800	6850	6891	Public Aid to Political Candidates	Payments to political candidates participating in the Clean Elections Program. Primarily used by the Clean Elections Commission.	N
6800	6850	6899	Other Aid to Individuals	Payments for other aid to individuals. Includes discharge expense for inmates, transportation, and other aid to individuals not included in the preceding definitions.	3
7000			Other Operating Expenditures
7000	7000		Other Operating Expenditures
7000	7000	7001	Other Operating Expenditures Budget & Appropriation	Used primarily for budget and appropriation transactions. Also used for other specified purposes only upon prior approval by the GAO. Primarily used by DES and the Universities.	N
7000	7110		Insurance & Related Charges
7000	7110	7111	Risk Management Charges to State Agencies	Insurance charges paid to Risk Management Division by State agencies. Should be used on a transfer document with COBJ 4345.	N
7000	7110	7112	Risk Management Deductible - Indemnity	COBJs 7112 through 7115 are used exclusively by agencies for indemnity, legal, medical, and other insurance deductibles paid to Risk Management. These COBJs should be used exclusively on a transfer document, with the same COBJ on both the debit and credit sides of the transfer.	N
7000	7110	7113	Risk Management Deductible - Legal	See COBJ 7112 description.	N
7000	7110	7114	Risk Management Deductible - Medical	See COBJ 7112 description.	N
7000	7110	7115	Risk Management Deductible - Other	See COBJ 7112 description.	N
7000	7110	7119	General Liability - Non physical- taxable (Self-Insured)	Charges for self-insured general liability losses paid by Risk Management for non-physical claims.	3
7000	7110	7120	Indemnity Payments to Attorneys	To be used exclusively by the Risk Management Section, Financial Services Division, ADOA.	7
7000	7110	7121	Gross Proceeds Payments to Attorneys	Payments made to attorneys for settled claims.	8
7000	7110	7122	General Liability -Taxable (Self-Insured)	Charges for outside self-insured general liability losses paid by Risk Management for claims other than sickness or injury.	7
7000	7110	7123	General Liability - Non-Taxable (Self-Insured)	Charges for outside self-insured general liability losses paid by Risk Management for sickness or injury claims.	N
7000	7110	7124	Medical Malpractice (Self- Insured)	Charges for self-insured Medical Malpractice losses paid by Risk Management.	N
7000	7110	7125	Automobile Liability (Self- Insured)	Charges for self-insured auto liability losses paid by Risk Management.	N
7000	7110	7126	General Property Damage (Self- Insured)	Charges for self-insured State-owned property losses paid by Risk Management.	7
7000	7110	7127	Automobile Physical Damage (Self-Insured)	Charges for self-insured State-owned auto losses paid by Risk Management.	7
7000	7110	7128	Liability Insurance Premiums	Charges for outside liability insurance premiums paid by Risk Management, and other liability and property insurance charges.	N
7000	7110	7129	Property Insurance Premiums	Charges for outside property insurance premiums paid by Risk Management.	N
7000	7110	7131	Workers' Compensation Benefit Payments	Charges for Workers' Compensation benefit payments paid by Risk Management.	N
7000	7110	7141	Self Insurance - Administrative Fees	Charges for insurance premiums paid by the Health Insurance Trust Fund (HITF) for self insurance.	N
7000	7110	7142	Self Insurance - Premiums	Charges for insurance premiums paid by the Health Insurance Trust Fund (HITF) for self insurance.	N
7000	7110	7143	Self Insurance - Claim Payments	Charges for insurance claims paid by the Health Insurance Trust Fund (HITF) for self insurance.	N
7000	7110	7145	Self Insurance - Pharmacy Claims	Charges for insurance claims for pharmacy expenditures paid by the Health Insurance Trust Fund (HITF) for self insurance.	N
7000	7110	7149	Other Insurance-Related Charges	Costs associated with providing State Compensation Fund insurance benefits, other insurance charges paid to Risk Management by agencies and other insurance charges not included in the above.	N
7000	7150		Information Technology Services
7000	7150	7151	Internal Service Data Processing Charges - Mainframe	Costs associated with internal service data processing - mainframe. Includes data entry, use of computer equipment and personnel owned and/or employed, respectively, by the State, and other data processing costs provided by internal entities. Should be used exclusively on a transfer document with COBJ 4342.	N
7000	7150	7152	Internal Service Data Processing Charges - Midrange	Costs associated with internal service data processing - midrange. Includes data entry, use of computer equipment and personnel owned and/or employed, respectively, by the State, and other data processing costs provided by internal entities. Should be used exclusively on a transfer document with COBJ 4342.	N
7000	7150	7153	Internal Service Data Processing Charges - PC/LAN	Costs associated with internal service data processing - PC/LAN. Includes data entry, use of computer equipment and personnel owned and/or employed, respectively, by the State, and other data processing costs provided by internal entities. Should be used exclusively on a transfer document with COBJ 4342.	N
7000	7150	7154	External Programming - Mainframe	System development and programming costs for a mainframe charged to a State agency for services rendered by external entities.	7
7000	7150	7155	External Programming - Midrange	System development and programming costs for a midrange system charged to a State agency for services rendered by external entities.	7
7000	7150	7156	External Programming - PC/LAN	System development and programming costs for a PC or LAN charged to a State agency for services rendered by external entities.	7
7000	7150	7157	External Data Entry	Costs associated with the usage of non-State employees for data entry activities.	7
7000	7150	7158	Other External Data Processing - Mainframe	Charges for other external data processing - mainframe. Includes data entry; use of computer equipment and personnel not owned or employed, respectively, by the State; and other data processing costs provided by external entities.	7
7000	7150	7159	Other External Data Processing - Midrange	Charges for other external data processing- midrange. Includes data entry; use of computer equipment and personnel not owned or employed, respectively, by the State; and other data processing costs provided by external entities.	7
7000	7150	7160	Other External Data Processing - PC/LAN	Charges for other external data processing - PC/LAN. Includes data entry; use of computer equipment and personnel not owned or employed, respectively, by the State; and other data processing costs provided by external entities.	7
7000	7150	7171	Internal Service Telecommunications	Internal charges associated with telecommunications service. Should be used exclusively on a transfer document with COBJ 4341.	N
7000	7150	7172	External Telecommunications - Long Distance - In-State	External charges associated with long distance - In-State telecommunications.	N
7000	7150	7173	External Telecommunications - Long Distance - Out-of-State	External charges associated with long distance - Out-of-State telecommunications.	N
7000	7150	7179	Other External Telecommunications Services	External charges associated with other telecommunications services, including telegrams, cablegrams, teletype, pagers, beepers, cell/mobile phones, telephone ATS services, telephone line costs, telephone station equipment, internet charges, and any other external telecommunications charges not included above.	N
7000	7180		Utilities
7000	7180	7181	Electricity	Charges for electricity.	N
7000	7180	7182	Sanitation Waste Disposal	Charges for sanitation waste disposal.	N
7000	7180	7185	Water	Charges for the purchase of water used for purposes other than irrigation.	N
7000	7180	7186	Gas & Fuel Oil for Buildings	Charges for heating buildings. Primarily consists of natural gas and fuel oil. (See COBJ 7361 for other Fuel related items.)	N
7000	7180	7199	Other Utilities	Charges for utilities not included above.	N
7000	7200		Rental Expenditures
7000	7200	7211	Building Rent Charges to State Agencies	Primarily used to record payments for the rental of land or buildings by State agencies from ADOA. This includes ADOA-owned buildings in the Capitol Complex, Phoenix, and State office buildings, Tucson. (Does not include rental payments for Industrial Commission building, 701 and 801 East Jefferson, Capitol Center and Revenue Buildings.) Should be used on a transfer document exclusively with COBJ 4343.	N
7000	7200	7216	C.O.P. Building Rent Charges to State Agencies	C.O.P payments. Used to record COP Building rental payments by State agencies (usually paid to ADOA). COP Buildings/ Structures include the Revenue Building, Historical Society Museum, DES West, Tucson Office Building, food service building at School for the Deaf and Blind, Supreme Court, 16th Avenue parking garage, Capital Center, D.P.S. District 19 Office, Agriculture Lab, Corpstein Building (Arts Commission), Centre Point, 7 Developmental Disabilities Department Buildings for DES, D.P.S. East University, Tonto National Bridge, Records Management Expansion, School for the Deaf and Blind (High School, Auditorium, Elementary & Middle School, Learning Center), Black Canyon Building, Weights and Measures (Scottsdale), Sun States Building, Kingman Facility, Welcome Center, various correctional facilities, 1616 West Adams, Library for the Blind, and Game & Fish - 3 Regional Centers. Contact the ADOA-GAO to determine if a building or structure is C.O.P financed. Should be used on a transfer document exclusively with COBJ 4344.	N
7000	7200	7221	Rental of Land & Buildings	Charges associated with rental of unimproved land, rental of structures that are not permanently attached to a site, and charges for all other building rents not included elsewhere.	1
7000	7200	7226	Rental of Information Technology Equipment	Charges associated with the rental of information technology equipment.	1
7000	7200	7227	Rental of Other Machinery & Equipment	Charges for the rental of mainframe, peripheral, other data processing equipment, aircraft, automobiles, pickups, trucks, construction vehicles, other rental vehicles, and non-vehicular construction equipment.	1
7000	7200	7229	Miscellaneous Rent	Charges for miscellaneous rentals: security closed circuit monitoring, security monitoring bracelets, communication equipment, heat cool lighting, kitchen and laundry appliances, office furniture and equipment, maintenance and shop equipment, copying equipment, conference facilities and rental costs associated with items not listed elsewhere.	1
7000	7230		Interest Payments
7000	7230	7232	Interest on Overdue Payments	Interest on Overdue Payments. All use requires prior GAO approval.	8
7000	7230	7239	All Other Interest Payments	All interest other than interest on overdue payments, including interest payments on capital and non-capital (operating) leases and installment purchases.	8
7000	7250		Repair & Maintenance
7000	7250	7251	Repair & Maintenance - Buildings	Charges for building repair and maintenance costs (labor and materials).	7
7000	7250	7256	Repair & Maintenance - Vehicles	Charges for vehicle repair and maintenance costs (labor and materials).	7
7000	7250	7261	Repair & Maintenance - Information Technology - Mainframe	Charges for information technology repair and maintenance costs (labor and materials) for mainframes.	7
7000	7250	7262	Repair & Maintenance - Information Technology - Midrange	Charges for information technology repair and maintenance costs (labor and materials) for midrange systems.	7
7000	7250	7263	Repair & Maintenance - Information Technology - PC/LAN	Charges for information technology repair and maintenance costs (labor and materials) for personal computers and LANs.	7
7000	7250	7266	Repair & Maintenance - Other Equipment	Charges for repair and maintenance costs (labor and materials) for other equipment.	7
7000	7250	7269	Repair & Maintenance - Other	Charges for other repair and maintenance costs (labor and materials). Includes electrical repair, plumbing, data processing, office furniture, landscaping, painting, janitorial, carpentry, engineering/scientific, highway/ roadway, heat/vent/air condition, roofing, roads & grounds and other repair and maintenance costs.	7
7000	7250	7270	Software Support and Maintenance	Charges for software maintenance and support. Agreements with vendors often contain provisions under which updates and upgrades are provided, as well.	7
7000	7300		Operating Supplies
7000	7300	7311	Uniforms	Charges for the purchase of uniforms used by guards, officers, etc.	N
7000	7300	7316	Inmate Clothing	Charges for the purchase of clothing used by inmates.	N
7000	7300	7319	Security Supplies	Charges for security supplies used exclusively for institution operations such as ammunition, pepper mace, handcuffs, flak vest, TSU, etc.	N
7000	7300	7321	Office Supplies	Charges for the purchase of library supplies, drafting (architectural) supplies, office forms, envelopes and stationary, office reproduction supplies, and other miscellaneous office supplies. Does not include subscriptions, publications, and books.	N
7000	7300	7331	Data Processing Supplies	Charges for the purchase of magnetic media supplies (tapes, disks or other items, which are magnetically coded for DP use), data processing paper supplies, and other data processing supplies.	N
7000	7300	7341	Housekeeping Supplies	Charges for laundry supplies (detergents, fabric softeners, etc.), housekeeping and cleaning supplies (rags, soaps, paper towels, etc.)	N
7000	7300	7346	Bedding and Bath Supplies	Charges for the purchase of bedding and bath supplies.	N
7000	7300	7351	Drugs & Medicine Supplies	Charges for the purchase of drugs and medicines.	N
7000	7300	7355	Medical Supplies	Charges for medical supplies (exclusive of drugs and medicines), medical lab supplies, medical X-ray and medical photo supplies, and other supplies for laboratories or medical facilities not included above.	N
7000	7300	7357	Dental Supplies	Charges for the purchase of dental supplies and instruments.	N
7000	7300	7361	Fuel & Lubricants Supplies	Charges for fuel used for purposes other than heating buildings. Includes gas, oil, liquid propane gas (LPG), compressed natural gas (CNG), methanol or flex fuel, lubricants, and miscellaneous field supplies (bulk and credit card purchases).	N
7000	7300	7371	Repair & Maintenance Supplies - Not Related to Buildings	Charges for the costs associated with the purchase supplies used in connection with the repair and maintenance of equipment. (Auto repair supplies, batteries or tires used on any vehicle; lubricants for manufacturing machinery, etc.)	N
7000	7300	7374	Repair & Maintenance Supplies - Related to Buildings	Charges for the costs associated with the purchase of supplies used in connection with the repair and maintenance of buildings. (Electrical, heat/vent/air conditioning, carpentry and hardware, roofing, masonry, etc.)	N
7000	7300	7381	Other Operating Supplies	Charges for the purchase of other operating supplies not included elsewhere, i.e., wildlife supplies, kitchen supplies, educational supplies, printing supplies, etc.	N
7000	7400		Resale Supplies
7000	7400	7411	Publications	Charges for the costs of publishing material held for sale. Includes the 'Arizona Highways' magazine and calendar.	N
7000	7400	7421	Lottery Commissions	Commissions held by or paid to lottery retailers.	N
7000	7400	7422	Lottery Prizes	Payments made to lottery prize winners.	N
7000	7400	7429	Other Resale Supplies	Charges for the costs of other supplies that are purchased for resale.	N
7000	7430		Sales of Assets
7000	7430	7431	Loss on Sales of Capital Assets	Losses incurred on the sales of land, buildings, improvements, vehicles, and equipment.	N
7000	7430	7432	Loss on Sales of Investments	Losses incurred on the sales of investments.	N
7000	7450		Conference, Education & Training
7000	7450	7451	Employee Tuition Reimbursement - Graduate	Reimbursement to State employees for post-graduate tuition.	N
7000	7450	7452	Employee Tuition Reimbursement - Undergraduate and Other	Other Reimbursement to State employees for undergraduate courses and other tuition.	N
7000	7450	7455	Conference, Education & Training Registration	Charges for conference, education, and training registration fees and related materials.	7
7000	7460		Advertising
7000	7460	7461	Advertising	Charges for the cost of advertising, including agency or production costs, publications, radio, television, etc.	7
7000	7470		Printing & Photography
7000	7470	7471	Internal Printing	Charges for all printing, binding, and quick copy services provided by internal printers.	N
7000	7470	7472	External Printing	Charges for all printing, binding, and quick copy services provided by external printers.	7
7000	7470	7476	Photography	Charges for all photographic services and film developing costs provided by internal or external photographers.	7
7000	7480		Postage & Delivery
7000	7480	7481	Postage & Delivery	Charges for postage or delivery via post office, central mail room, courier, or delivery service.	7
7000	7490		Intrastate Distributions		N
7000	7490	7491	Distribution to State Universities		N
7000	7500		Miscellaneous Operating
7000	7500	7511	Awards	Charges for the purchase of awards (employee recognition, etc.)	3
7000	7500	7521	Entertainment & Promotional Items	Charges for the cost of entertainment and for promotional items (for use only by agencies with specific budget authority).	7
7000	7500	7531	Dues	Charges for dues.	7
7000	7500	7541	Books, Subscriptions & Publications	Charges associated with the purchase of books, periodicals, leaflets, pamphlets, etc.	N
7000	7500	7546	Microfilm & Microfiche	Charges associated with the production of microfilm and microfiche.	7
7000	7500	7551	Revolving Fund Advances	Revolving Fund advances (must be used in accordance with the Imprest Revolving Fund Policy, Section II-C-2 of this Manual).	N
7000	7500	7554	Credit Card Fees Over Approved Limit	Charges for credit card fees paid that exceed the annual limits established by the State Treasurer's Office.	N
7000	7500	7556	Relief Bill Expenditures	Relief Bill Expenditures. For GAO use only.	N
7000	7500	7571	Judgments - Damages	Payments of judgments awarded for damages.	N
7000	7500	7573	Judgments - Restitution	Payment of judgments awarded as restitution.	N
7000	7500	7576	Judgments - Punitive & Compensatory	Payments of judgments awarded for punitive and compensatory purposes.	3
7000	7500	7577	Judgments - Refunds of Prior Year Taxes	The payment of judgments awarded for the refund of prior year taxes.	N
7000	7500	7579	Payments to State Inmates	Charges for inmate travel and work incentive payments to State inmates.	7
7000	7500	7581	Bad Debt Expense	Amount of expense related to accounts receivable determined to be uncollectible.	N
7000	7500	7591	Interview Expense	Charges related to certain interviews. ADOA use only.	N
7000	7500	7593	Employee Relocations - Non- Taxable	Reimbursement of non-taxable employee relocation expenses. Such reimbursable expenses are limited to: transportation of household goods, storage of household goods in transit, travel and lodging expenses (but not meals) incurred en route from the old to the new residence.	N
7000	7500	7595	Employee Relocations - Taxable	Reimbursement of taxable employee relocation expenses. Do not use without the specific approval of the GAO.	N
7000	7500	7599	Other Miscellaneous Operating	Assessments, forged warrant clearing, filing fees, lien release, evidence acquisition, Governor's security, interview expense, and other operating expenses not included in any of the preceding definitions.	7
7000	7900		Depreciation Expense
7000	7900	7911	Depreciation Expense - Buildings & Building Improvements	Allocation of the cost of Buildings & Building Improvements over their useful lives.	N
7000	7900	7921	Depreciation Expense - Highways & Roads	Allocation of the cost of Highways & Roads over their useful lives.	N
7000	7900	7923	Depreciation Expense - Bridges	Allocation of the cost of Bridges over their useful lives.	N
7000	7900	7925	Depreciation Expense - Other Infrastructure	Allocation of the cost of Other Infrastructure Assets over their useful lives.	N
7000	7900	7931	Depreciation Expense - Improvements Other Than Buildings, Highways & Bridges	Allocation of the cost of Improvements other than Buildings, Highways & Bridges over their useful lives.	N
7000	7900	7941	Depreciation Expense - Vehicles	Allocation of the cost of a vehicle over its useful life.	N
7000	7900	7951	Depreciation Expense - Furniture	Allocation of the cost of furniture over its useful life.	N
7000	7900	7955	Depreciation Expense - Works of Art & Historical Treasures	Allocation of the cost of works of art and historical treasures over their useful lives. To be used only if the assets under consideration are not part of a collection.	N
7000	7900	7961	Depreciation Expense - EDP Equipment	Allocation of the cost of EDP Equipment over its useful life.	N
7000	7900	7966	Depreciation Expense - Telecommunications Equipment	Allocation of the cost of telecommunications equipment over its useful life.	N
7000	7900	7971	Depreciation Expense - Other Equipment	Allocation of the cost of other equipment over its useful life.	N
7000	7900	7981	Depreciation Expense - Software	Allocation of the cost of software over its useful life.	N
7000	7900	7987	Amortization Expense - Other Intangibles		N
7000	7900	7991	Depreciation Expense - Other	Allocation of the cost of other property over its useful life.	N
7000	7900	7993	Amortization Expense - Intangible Capital Assets	Allocation of the cost of intangible capital assets over their legal lives.	N
7000	7900	7995	Amortization Expense - Leasehold Improvements	Allocation of the cost of leasehold improvements over their legal lives.	N
8100			Capital Outlay
8100	8100		Capital Outlay
8100	8100	8101	Capital Outlay Budget & Appropriation	Used primarily for budget and appropriation transactions. Also used for other specified purposes only upon prior approval by the GAO. Primarily used by DES and the Universities.	N
8100	8110		Land & Land Improvement
8100	8110	8111	Land & Land Improvement Capital Purchases	All costs associated with the purchase of raw land and changes to land in order to make it suitable for its intended purpose.	N
8100	8110	8116	Land & Land Improvement Capital Leases	Capital lease and installment payments associated with raw land and changes to land in order to make it suitable for its intended purpose.	N
8100	8120		Buildings & Building Improvements
8100	8120	8121	Buildings & Building Improvements Capital Purchases	All costs associated with the purchase of existing buildings and improvements to buildings. Includes previously constructed non-movable property, mobile homes, or portable buildings and charges for the costs of making changes to the structures.	N
8100	8120	8126	Buildings & Building Improvements Capital Leases	Capital lease and installment payments for existing buildings and improvements to the buildings. See COBJ 8121 description for examples.	N
8100	8130		Construction In Progress
8100	8130	8131	Construction In Progress Capital Purchase	All costs of constructing a building (including labor and all materials).	N
8100	8130	8136	Construction In Progress Capital Leases	Capital lease and installment payments for building construction (including labor and all materials).	N
8100	8140		Highways & Bridges
8100	8140	8141	Highways & Roads Capital Purchase	All costs associated with the construction of highways and roads.	N
8100	8140	8143	Bridges Capital Purchase	All costs associated with the construction of bridges.	N
8100	8140	8145	Other Infrastructure Capital Purchase	All costs associated with the construction of other infrastructure assets.	N
8100	8190		Improvements Other Than Buildings, Highways & Bridges
8100	8190	8191	Improvements Other Than Buildings, Highways & Bridges Capital Purchase	Charges of $5,000 or more for the cost of improvements other than buildings. Includes structures such as railroads, utilities, parking, highways, roads, bridges, library and museum acquisition, airport runway improvements, etc.	N
8100	8190	8196	Improvements Other Than Buildings, Highways & Bridges Capital Leases	Capital lease and installment payments for miscellaneous improvements other than buildings with a cost of $5,000 or more. See COBJ 8141 description for examples.	N
8400			Capital Equipment
8400	8400		Capital Equipment
8400	8400	8401	Capital Equipment Budget & Appropriation	Used primarily for budget and appropriation transactions. Also used for other specified purposes only upon prior approval by the GAO. Primarily used by DES and the Universities.	N
8400	8410		Vehicles - Capital
8400	8410	8411	Vehicles - Capital Purchase	Charges of $5,000 or more for the costs associated with the purchase of vehicles including automobiles, trucks, construction vehicles, aircraft, etc.	N
8400	8410	8416	Vehicles - Capital Leases	Capital lease and installment payments for vehicles with a cost of $5,000 or more. Includes automobiles, trucks, construction vehicles, aircraft, etc.	N
8400	8420		Furniture and Furnishings - Capital
8400	8420	8421	Furniture - Capital Purchase	Charges of $5,000 or more for the purchase of furniture including household furnishings, chairs, desks, calculators, or other equipment used in the typical business office.	N
8400	8420	8423	Works of Art & Historical Treasures/Collections - Capital Purchase	To record the acquisition of works of art and historical treasures/collections with a cost of $5,000 or more.	N
8400	8420	8426	Furniture - Capital Leases	Capital lease and installment payments for furniture with a cost of $5,000 or more. Includes household furnishings, chairs, desks, calculators, or other equipment used in the typical business office.	N
8400	8430		EDP Equipment-Mainframe - Capital
8400	8430	8431	EDP Equipment-Mainframe - Capital Purchase	Charges of $5,000 or more for the costs associated with the purchase of EDP equipment (mainframe, peripheral, etc.)	N
8400	8430	8436	EDP Equipment-Mainframe - Capital Leases	Capital lease and installment payments for EDP mainframe equipment (mainframe, peripheral, etc.) with a cost of $5,000 or more.	N
8400	8440		EDP Equipment-Midrange - Capital
8400	8440	8441	EDP Equipment-Midrange - Capital Purchase	Charges of $5,000 or more for the costs associated with the purchase of midrange systems.	N
8400	8440	8446	EDP Equipment-Midrange - Capital Leases	Capital lease and installment payments for EDP midrange equipment with a cost of $5,000 or more.	N
8400	8450		EDP Equipment - PC/LAN - Capital
8400	8450	8451	EDP Equipment -PC/LAN Capital Purchase	Charges of $5,000 or more for the costs associated with the purchase of personal computers and LANs.	N
8400	8450	8456	EDP Equipment -PC/LAN Capital Leases	Capital lease and installment payments for personal computers, LANs and software with a cost of $5,000 or more.	N
8400	8460		Telecommunications Equipment - Capital
8400	8460	8461	Telecommunications Equipment Capital Purchase	Charges for $5,000 or more for the costs associated with the purchase of telecommunications equipment.	N
8400	8460	8466	Telecommunications Equipment Capital Leases	Capital lease and installment payments for telecommunications equipment with a cost of $5,000 or more.	N
8400	8470		Other Equipment - Capital
8400	8470	8471	Other Equipment -Capital Purchase	Charges of $5,000 or more for the costs associated with the purchase of other equipment. Includes construction, education, communications, painting, plumbing, medical/ laboratory, carpentry/hardware, reproduction, etc.	N
8400	8470	8476	Other Equipment -Capital Leases	Capital lease and installment payments for other equipment with a cost of $5,000 or more. See COBJ 8471 description for examples.	N
8400	8480		Capitalized Software
8400	8480	8481	Mainframe Software Capital Purchase	Charges of $5,000 or more for the costs associated with the purchase of mainframe software.	N
8400	8480	8482	Midrange Software Capital Purchase	Charges of $5,000 or more for the costs associated with the purchase of midrange software.	N
8400	8480	8483	PC/LAN Software Capital Purchase	Charges of $5,000 or more for the costs associated with the purchase of PC/LAN software.	N
8400	8480	8484	Telecommunications Software Capital Purchase	Charges of $5,000 or more for the costs associated with the purchase of telecommunications software.	N
8400	8480	8485	Int Gen Patents, Copyrights, & Trademarks		N
8400	8480	8486	Mainframe Software Capital Leases	Capital lease and installment payments for mainframe software with a cost of $5,000 or more.	N
8400	8480	8487	Midrange Software Capital Leases	Capital lease and installment payments for midrange software with a cost of $5,000 or more.	N
8400	8480	8488	PC/LAN Software Capital Leases	Capital lease and installment payments for PC/LAN software with a cost of $5,000 or more.	N
8400	8480	8489	Telecommunications Software Capital Leases	Capital lease and installment payments for telecommunications software with a cost of $5,000 or more.	N
8400	8490		Other Capital Assets
8400	8490	8491	Other Capital Asset Purchases	Charges of $5,000 or more for the costs associated with the purchase of capital assets not listed elsewhere.	N
8400	8490	8493	Intangible Capital Asset - Capital Purchase	To record the purchase of intangible capital assets.	N
8400	8490	8495	Leasehold Improvements - Capital Purchase	To record the purchase of leasehold improvements.	N
8400	8490	8496	Other Capital Asset Leases	Capital lease and installment payments for capital assets not listed elsewhere.	N
8500			Non-Capital Equipment
8500	8500		Non-Capital Equipment
8500	8500	8501	Non-Capital Equipment Budget & Appropriation	Used primarily for budget and appropriation transactions. Also used for other specified purposes only upon prior approval by the GAO. Primarily used by DES and the Universities.	N
8500	8510		Vehicles - Non-Capital
8500	8510	8511	Vehicles - Non-Capital Purchase	Charges associated with the purchase of vehicles with a cost less than $5,000.	N
8500	8510	8516	Vehicles - Non-Capital Leases	Non-capital lease and installment payments for vehicles with a cost less than $5,000.	N
8500	8520		Furniture and Furnishings - Non-Capital
8500	8520	8521	Furniture - Non-Capital Purchase	Charges associated with the purchase of furniture with a cost less than $5,000.	N
8500	8520	8523	Works of Art & Historical Treasures /Collections - Non Capital	Charges associated with the purchase of works of art and historical treasures/collections with a cost of less the $5,000.	N
8500	8520	8526	Furniture - Non-Capital Leases	Non-capital lease and installment payments for furniture with a cost less than $5,000.	N
8500	8530		EDP Equipment - Mainframe - Non-Capital
8500	8530	8531	EDP Equipment - Mainframe - Non-Capital Purchase	Charges associated with the purchase of EDP equipment (mainframe, peripheral, etc.) with a cost less than $5,000.	N
8500	8530	8536	EDP Equipment - Mainframe - Non-Capital Leases	Non-capital lease and installment payments for EDP equipment (mainframe, peripheral, etc.) with a cost less than $5,000.	N
8500	8540		EDP Equipment - Midrange - Non-Capital
8500	8540	8541	EDP Equipment - Midrange - Non-Capital Purchase	Charges associated with the purchase of midrange systems with a cost less than $5,000.	N
8500	8540	8546	EDP Equipment - Midrange - Non-Capital Leases	Non-capital lease and installment payments for EDP equipment (mainframe, peripheral, etc.) with a cost less than $5,000.	N
8500	8550		EDP Equipment - PC/LAN - Non-Capital
8500	8550	8551	EDP Equipment - PC/LAN - Non-Capital Purchase	Charges associated with the purchase of personal computers and LANs with a cost less than $5,000.	N
8500	8550	8556	EDP Equipment - PC/LAN - Non-Capital Leases	Non-capital lease and installment payments for personal computers and LANs with a cost less than $5,000.	N
8500	8560		Telecommunications Equipment - Non-Capital
8500	8560	8561	Telecommunications Equipment - Non-Capital Purchase	Charges associated with the purchase of telecommunications equipment for a cost less than $5,000.	N
8500	8560	8566	Telecommunications Equipment - Non-Capital Leases	Non-capital lease and installment payments for telecommunications equipment with a cost less than $5,000.	N
8500	8570		Other Equipment - Non-Capital
8500	8570	8571	Other Equipment - Non-Capital Purchase	Charges associated with the purchase of all other equipment for less than $5,000.	N
8500	8570	8573	Weapons - Non-Capital Purchase	Charges associated with the purchase of weapons for a cost less than $5,000.	N
8500	8570	8576	Other Equipment - Non-Capital Leases	Non-capital lease and installment payments for other equipment with a cost less than $5,000.	N
8500	8580		Non-Capitalized Software
8500	8580	8581	Mainframe Software Non- Capital Purchase	Charges associated with purchase of mainframe software.	N
8500	8580	8582	Midrange Software Non-Capital Purchase	Charges associated with the purchase of midrange software.	N
8500	8580	8583	PC/LAN Software Non-Capital Purchase	Charges associated with the purchase of personal computer and LAN software.	N
8500	8580	8584	Telecommunications Software Non-Capital Purchase	Charges associated with the purchase of telecommunications software.	N
8500	8580	8585	Int Gen Patents, Copyrights, & Trademarks		N
8500	8580	8586	Mainframe Software Non- Capital Leases	Non-capital lease and installment payments for mainframe software.	N
8500	8580	8587	Midrange Software Non-Capital Leases	Non-capital lease and installment payments for midrange software.	N
8500	8580	8588	PC/LAN Software Non-Capital Leases	Non-capital lease and installment payments for personal computer and LAN software.	N
8500	8580	8589	Telecommunications Software Non-Capital Leases	Non-capital lease and installment payments for telecommunications software.	N
8600			Debt Service
8600	8610		Principal
8600	8610	8611	Principal	Costs associated with the redemption of bonds and other debt instrument, not including interest.	N
8600	8610	8612	Treas Warrant Notes - Redemption Expense		N
8600	8620		Interest
8600	8620	8621	Interest	Interest charges on the redemption of bonds and other debt instruments.	N
8600	8630		Discounts
8600	8630	8631	Discounts	Discount on bonds and other debt instruments.	N
8600	8640		Premiums
8600	8640	8641	Premiums	Premium on bonds and other debt instruments.	N
9000			Cost Allocation & Indirect Costs
9000	9010		Cost Allocation
9000	9010	9011	Cost Allocation	To record cost allocation. All use requires prior GAO approval.	N
9000	9010	9012	Cost Allocation to Statistical Units	To record cost allocation to statistical units. All use requires prior GAO approval.	N
9000	9010	9017	ARRA Central Service Costs		N
9000	9020		Indirect Cost Charges
9000	9020	9021	Indirect Cost Charges	To record indirect cost charges. All use requires prior GAO approval.	N
9100			Transfers-Out
9100	9100		Transfers-Out
9100	9100	9101	Operating Transfers Out	To record all operating transfers out to other State agencies or funds. Must be used exclusively with COBJ 4901.	N
9100	9100	9102	Indirect Cost Transfers Out	To record all indirect transfers out. Usually to the Indirect Cost Recovery Fund. Must be used exclusively with COBJ 4902.	N
9100	9100	9103	Treas Warrant Notes - Transfers Out		N
9100	9100	9104	TWNS-TRFR Out To TWN Redem. FR Proc Fund		N
9100	9100	9111	Federal Transfers Out	To record transfers out of Federal monies. Must be used exclusively with COBJ 4911. All use requires prior GAO approval.	N
9100	9100	9115	Federal Stimulus Transfers Out		N