Skip to main content

Object Codes for Furniture and Equipment Purchases

Fixed Assets-Object Codes for Furniture and Fixtures

The following are guidelines for object codes for furniture and equipment purchases made via purchase orders, check requests or LPO's.

Furniture and Equipment

Object codes 8000 to 8399, 8500-8550 and 4055 have been reserved for equipment and furniture which is to be capitalized. Charges to these codes must fall within certain dollar guidelines as follows:

Object Codes 8510, 8520, 8530, 8535
Computer Equipment and Software Unit cost $500 or more
Object Codes 8000-8399 Unit cost $3,000 or more
Object Code 8525- Leases- Computer Equipment No upper or lower limit
Unit cost includes inward freight and delivery charges, which may have to be allocated. Object code 3774 should be used for furniture and equipment purchases which fall below the guidelines. These guidelines are summarized in the table below.

Object Description Dollar Range (Unit Cost)

  • 4055 Allocated Equipment $3,000 or Over
  • 8310 Equipment- Instructional $3,000 or Over
  • 8315 Equipment- Laboratory $3,000 or Over
  • 8320 Equipment- Audio Visual $3,000 or Over
  • 8325 Equipment- Theatre $3,000 or Over
  • 8330 Equipment-Other Research $3,000 or Over
  • 8210 Furniture-Dormitory $3,000 or Over
  • 8340 Radio Transmission Equipment (WFUV) $3,000 or Over
  • 3774 Non-capital Computer Equipment/Software $0 to $499.99
  • 3774 Non-capital Equipment-Other $0 to $2,999.99
  • 8335 Equipment- Air Conditioners $3,000 or Over
  • 8225 Furniture- Office $3,000 or Over
  • 8345 Equipment- Library $3,000 or Over
  • 8230 Furniture- Classroom $3,000 or Over
  • 8235 Furniture- Other $3,000 or Over
  • 8350 Equipment- Trucks $3,000 or Over
  • 8355 Equipment- Automobiles $3,000 or Over
  • 8360 Equipment-Other Transports $3,000 or Over
  • 8365 Equipment- Office $3,000 or Over
  • 8370 Equipment- Duplicating $3,000 or Over
  • 8375 Equipment- Athletic $3,000 or Over
  • 8380 Equipment- Telephone $3,000 or Over
  • 8385 Equipment- Other Machinery $3,000 or Over
  • 8315 Equipment- Computer- Transfer $500 or Over
  • 8520 Equipment- Computer $500 or Over
  • 8525 Equipment- Leased Computers No upper or lower limit
  • 8530 Equipment- Computer Hardware (Fordham IT) only $500 or Over
  • 8535 Computer Software $500 or Over

Supplies

The current supplies code are as follows:

  • 3710 Supplies- Instructional
  • 3712 Supplies- Lab
  • 3714 Supplies- Research
  • 3720 Supplies- Library books
  • 3722 Supplies- Bookbinding/Repair
  • 3724 Supplies- Library
  • 3782 Supplies- Postage
  • 3744 Supplies- Office
  • 3746 Supplies- Forms
  • 3748 Supplies- Other
  • 3750 Supplies- Duplicating
  • 3730 Supplies- Plumbing
  • 3732 Supplies- Electrical
  • 3734 Supplies- Other Maintenance
  • 3736 Supplies- Grounds
  • 3738 Supplies- Custodial
  • 3740 Supplies- Uniforms
  • 3754 Supplies-CDs-WFUV
  • 3756 Linens/Laundry
  • 3758 Supplies- Computer
  • 4030 Supplies- Central Mailing
  • 3760 Supplies- Locks/Physical Security
  • 3762 Supplies- Dorm Furnishings
  • 3764 Supplies- Medical
  • 3766 Supplies- Medical Expenses
  • 3768 Supplies- Chapel
  • 3770 Supplies- Athletics
  • 3716 Supplies- Theatre Arts
  • 3742 Supplies- Gas and Oil
  • 3752 Supplies- Fax Charges

Computer-Related Non-Capital Expenditures

Payments on capital leases will normally be charged to a balance sheet account, 010000-2641, and to interest expense, 214260-4220. Other computer-related expenses you may come across include the following:

  • 3835 Operating Lease or Rental Payments for Computer Equipment
  • 3610 Maintenance Contracts for Computer Hardware
  • 3620 Annual Maintenance/License Fees- Computer Software