Equipment Object Codes

When you purchase equipment, accessories or fabrications for your department, you must use specific object codes. You will generally use one of the object codes below. All equipment object codes fall within the 91XX series, and object codes for fabrications* fall within the 96XX series.

It is important that you use the correct object code. The Government Accounting Standards Board (GASB) requires universities to depreciate all assets. You must accurately code purchases so that UCLA remains in compliance with GASB regulations. Additional object codes are provided in the accounting manual.

Purchase Inventorial Equipment

Object Code

Computer Hardware

9110

Copying Equipment

9111

Office Equipment

9112

Other Equipment

9114

Musical Instruments

9116

Scientific — Medical Equipment

9117

Scientific — Non-Medical Equipment

9118

Telecom/Network Equipment

9119

Vehicles

9120

Purchase Inventorial Fabrication

Object Code

UC-owned (taxable)

9600

Government-owned (nontaxable)

9610

* Fabrication refers to items manufactured from component parts. When the completed item has a value of $5,000 or more, can stand alone and has a useful life of one year or more, it is considered to be inventorial equipment.