Spend Categories by Commodity Area

Spend Categories are used to identify or describe what is being purchased, not what the item will be used for. For Example, an ink cartridge for a color printer that will be used to print marketing materials would fall under SC10486 Office Supplies, not SC10316 Advertising – Other.

It is important to accurately record what is being purchased by using the correct Spend Category so that the University, departments, and units, as well as Procurement Services, can track spending and can compile data on purchases.

Spend Category data can be used to determine if a University Wide Contract should be negotiated, if the purchase qualifies as an asset, and whether or not the item needs to be tagged by inventory control. Spend Category data is also helpful when attempting to negotiate contracts, when analyzing expenses, and when creating and monitoring budgets.

In the chart below, the Spend Categories have been arranged by Commodity Area.

The Spend Category Name should identify what is purchased and the description of the Spend Category should confirm that this category describes what is being purchased.

If the Spend Category is designated as equipment, it indicates that the purchase is moveable equipment with a unit acquisition cost of at least $5,000 and which has a useful life of one year or more. These items are considered assets in Workday and must be tagged by inventory control.

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Index

Commodity Area	Spend Category	Spend Category Name	Description of Spend Category	Item is Considered Equpment	Tax Reportable
Access Control	SC10008	Access Control Equipment	This spend category should be used to record the cost of access control equipment, excluding identification/card readers (SC10105), which has a useful life of more than one year & a cost > or = to $5000. All equipment must be tagged by inventory control.	Yes	No
	SC10655	Access Control Services	This spend category should be used to record the cost of all access control services, excluding Alarm Services (SC10822).	No	Yes
	SC10659	Access Control Supplies	This spend category should be used to record the cost of access control supplies, excluding those costs associated with supplies used for identification/card readers (SC10645).	No	No
	SC10105	Identification/Card Readers Equipment	This spend category should be used to record the cost of equipment used for identification, including card readers, which has a useful life of more than one year & a cost > or = to $5000. All equipment must be tagged by inventory control.	Yes	No
	SC10645	Identification/Card Readers Supplies	This spend category should be used to record the cost of supplies used for identification, including card readers.	No	No
	Spend Category	Spend Category Name	Description of Spend Category	Item is Considered Equipment	Tax Reportable
Advertising	SC10894	Advertising - Job Posting	This spend category should be used to record the cost of advertisements for job postings in any type of media (newspaper, journal, website, etc.).	No	Yes
	SC10357	Advertising - Newspaper	This spend category should be used to record the cost of advertisements or publicity releases in newspapers.	No	Yes
	SC10183	Advertising - Radio	This spend category should be used to record the cost of advertisements or publicity releases on the radio.	No	Yes
	SC10171	Advertising - TV	This spend category should be used to record the cost of advertisements or publicity releases on TV.	No	Yes
	SC10821	Advertising Re-branding	This spend category should be used to record the cost of re-branding activities.	No	Yes
	SC10316	Advertising - Other	This spend category should be used to record the cost of all other advertisements or publicity not specified above.	No	Yes
	Spend Category	Spend Category Name	Description of Spend Category	Item is Considered Equipment	Tax Reportable
Agricultural and Farm Animals and Livestock	SC10333	Agricultural Equipment	This spend category should be used to record the cost of agricultural equipment. All equipment with a useful life of more than one year & a cost > or = to $5000 must be tagged by inventory control.	Yes	No
	SC10302	Agricultural Services	This spend category should be used to record expenditures for non-veterinary farm services purchased both from within and outside ISU, including dead animal removal, manure mgmt., farrier work, breed organization fees, and other livestock or field services.	No	Yes
	SC10660	Agricultural Supplies	This spend category should be used to record the cost of agricultural supplies used in the operation of university farms, excluding the supplies needed for the care and maintenance of animals (SC10658) and cages (SC10241).	No	No
	SC10205	Animal Services	This spend category should be used to record the cost of non-veterinary services provided to care and maintain animals (ex horse shoeing), excluding agricultural services (SC10302).	No	Yes
	SC10658	Animal - Supplies	This spend category should be used to record the cost of supplies needed to care for and maintain animals, excluding feed/lab animal diets (SC10077) and cages (SC10241).	No	No
	SC10241	Animal Cages	This spend category should be used to record the cost of animal cages.	Yes	No
	SC10133	Animal Equipment	This spend category should be used to record the cost of equipment used for animals which has a useful life of more than one year & a cost > or = to $5000. All equipment must be tagged by inventory control.	Yes	No
	SC10312	Animals - Cattle	This spend category should be used to record the cost of the purchases of cattle for any purpose. Refer to the Institutional Animal Care and Use Committee (IACUC) website to determine the appropriate approvals needed for your purchase.	No	No
	SC10032	Animals - Swine	This spend category should be used to record the cost of the purchases of swine for any purpose. Refer to the Institutional Animal Care and Use Committee (IACUC) website to determine the appropriate approvals needed for your purchase.	No	No
	SC10001	Animals - Livestock	This spend category should be used to record the cost of livestock purchased for resale by university operations, excluding cattle (SC10312) and swine (SC10032). Refer to the Institutional Animal Care and Use Committee (IACUC) website to determine the appropriate approvals needed for your purchase.	No	No
	SC10238	Animals - Research	This spend category should be used to record the cost of animals used in research, excluding cattle (SC10312) and swine (SC10032). Refer to the Institutional Animal Care and Use Committee (IACUC) website to determine the appropriate approvals needed for your purchase.	No	No
	SC10077	Feed/Lab Animal Diets	This spend category should be used to record the cost of all feed and animal diets.	No	No
	SC10263	Grain Bins/Dryers	This spend category should be used to record the cost of grain bins and dryers.	Yes	No
	SC10148	Seed - Farm/Grass/Garden	This spend category should be used to record the cost of all seed. Including grass seed, garden seeds, and seeds used to grow crops.	No	No
	SC10097	Test Plots	This spend category should be used to record the rental cost of test plots.	No	Yes
	SC10248	Land	This spend category should be used to record the cost of land purchases.	No	No
	SC10387	Land Improvements	This spend category should be used to record the cost of land improvements (ex:drainage installation), excluding lawns (SC10669).	No	Yes
	Spend Category	Spend Category Name	Description of Spend Category	Item is Considered Equipment	Tax Reportable
Art	SC10640	Art Supplies	This spend category should be used to record the cost of supplies, materials, and/or tools consumed completing artistic activities.	No	No
	SC10253	Design Services	This spend category should be used to record the cost of services rendered by artists and designers, including art commissioned by Iowa State University from an artist.	No	Yes
	SC10014	Art & Museum - Works Of Art	This spend category should be used to record the cost of works of art purchased to display in public areas.	Yes	No
	SC10158	Art Conservation Services	This spend category should be used to record the cost of professional services rendered by art conservators.	No	Yes
	Spend Category	Spend Category Name	Description of Spend Category	Item is Considered Equipment	Tax Reportable
Athletics and Recreation	SC10161	Athletic Equipment	This spend category should be used to record the cost of athletic equipment, excluding Bleachers/Stadium Seating (SC10202), which has a useful life of more than one year & a cost > or = to $5000. All equipment must be tagged by inventory control.	Yes	No
	SC10922	Athletics - Officials	This spend category should be used to record the cost of athletic officials.	No	No
	SC10661	Athletic Supplies	This spend category should be used to record the cost of supplies & noncapitalized equipment used for athletic events. Examples of such supplies are athletic shoes, balls, bats, gloves, billiard supplies racquets, uniforms, etc.	No	No
	SC10147	Athletics - Tradeouts	This spend category should be used to record the cost of athletic ticket tradeouts for goods or services.	Yes	No
	SC10202	Bleachers/Stadium Seating	This spend category should be used to record the cost of bleachers and stadium seating, excluding installation fees (SC10088).	No	No
	SC10050	Playground Equipment	This spend category should be used to record the cost of playground equipment which has a useful life of more than one year & a cost > or = to $5000. All equipment must be tagged by inventory control.	Yes	No
	SC10646	Playground Supplies	This spend category should be used to record the cost of playground supplies.	No	No
	SC10007	Recreation Supplies	This spend category should be used to record the cost of supplies & noncapitalized equipment used for recreational activities. Examples of such supplies are athletic shoes, balls, bats, gloves, billiard supplies racquets, uniforms, etc.	No	No
	Spend Category	Spend Category Name	Description of Spend Category	Item is Considered Equipment	Tax Reportable
Audio/Video - Photography/ Videography	SC10348	Audio - Broadcast Equipment	This spend category should be used to record the cost of broadcast equipment, excluding audio and video equipment (SC10104) and photography equipment (SC10154), which has a useful life of more than one year & a cost > or = to $5000. All equipment must be tagged by inventory control.	Yes	No
	SC10104	Audio/Video Equipment	This spend category should be used to record the cost of audio and video equipment, excluding photography equipment (SC10154), which has a useful life of more than one year & a cost > or = to $5000. All equipment must be tagged by inventory control.	Yes	No
	SC10594	Audio/Visual/Photo Supplies	This spend category should be used to record the cost of photographic & audio/visual supplies & noncapitalized equipment. Examples of such supplies or equipment are cameras, attachments, film, processing materials, VCR's, projectors, overheads, screens, etc. Audio/ visual films, tapes, etc.	No	No
	SC10385	Photography/Videography Services	This spend category should be used to record the cost of photography services.	No	Yes
	SC10154	Photography Equipment	This spend category should be used to record the cost of photography equipment which has a useful life of more than one year & a cost > or = to $5000. All equipment must be tagged by inventory control.	Yes	No
	Spend Category	Spend Category Name	Description of Spend Category	Item is Considered Equipment	Tax Reportable
Carpet and Floor Coverings	SC10027	Floor Covering - Carpet	This spend category should be used to record the cost of carpet not associated with construction (SC10382).	No	No
	SC10274	Floor Covering - Tile	This spend category should be used to record the cost of tile not associated with construction (SC10382).	No	No
	SC10064	Floor Covering - Misc.	This spend category should be used to record the cost of all other floor covering, excluding carpet (SC10027), tile (SC10274), and floor coverings associated with construction (SC10382).	No	No
	Spend Category	Spend Category Name	Description of Spend Category	Item is Considered Equipment	Tax Reportable
Chemicals	SC10074	Chemicals/Fertilizers - Custom Applied	This spend category should be used to record the cost of the custom application of chemicals and fertilizers.	No	Yes
	SC10257	Fertilizers	This spend category should be used to record the cost of fertilizers, excluding custom application (SC10074).	No	No
	SC10307	Chemicals - Lawn/Turf	This spend category should be used to record the cost of lawn and turf chemicals, excluding fertilizers (SC10257) and custom applied chemicals and fertilizers (SC10074).	No	No
	SC10321	Chemicals - Farm	This spend category should be used to record the cost of farm chemicals, excluding fertilizers (SC10257) and custom applied chemicals and fertilizers (SC10074).	No	No
	SC10334	Chemicals - Industrial	This spend category should be used to record the cost of industrial chemicals, excluding fertilizers (SC10257) and custom applied chemicals and fertilizers (SC10074).	No	No
	Spend Category	Spend Category Name	Description of Spend Category	Item is Considered Equipment	Tax Reportable
Computers and IT	SC10341	Computer Hardware - Networking	This spend category should be used to record the cost of networking equipment as well as equipment used in wafer production (SC10650) and cluster computers (SC10163) which has a useful life of more than one year & a cost > or = to $5000. All equipment must be tagged by inventory control.	Yes	No
	SC10163	Computer Hardware - Cluster Computers	This spend category should be used to record the cost of cluster computers, excluding equipment used in wafer production (SC10650) or networking equipment (SC10341) which has a useful life of more than one year & a cost > or = to $5000. All equipment must be tagged by inventory control.	Yes	No
	SC10254	Computer Hardware	This spend category should be used to record the cost of computer equipment, excluding equipment used in wafer production (SC10650), networking equipment (SC10341), or cluster computers (SC10163) which has a useful life of more than one year & a cost > or = to $5000. All equipment must be tagged by inventory control.	Yes	No
	SC10037	Computer Supplies/Peripherals	This spend category should be used to record the cost of computer supplies and peripherals.	No	No
	SC10350	Computer - Maintenance Agreements	This spend category should be used to record the cost of computer maintenance agreements. This excludes software agreements (SC10006).	No	Yes
	SC10650	Computer Equipment - Wafer Production	This spend category should be used to record the cost of computer equipment used in wafer production which has a useful life of more than one year & a cost > or = to $5000. All equipment must be tagged by inventory control.	Yes	No
	SC10664	Computer Supplies - Wafer Production	This spend category should be used to record the cost of supplies used in wafer production.	No	No
	Spend Category	Spend Category Name	Description of Spend Category	Item is Considered Equipment	Tax Reportable
Construction	SC10132	Architects/Engineering Services	This spend category should be used to record the cost of professional services rendered by architects and engineers, excluding those for FP&M (SC10369).	No	Yes
	SC10369	Architects/Engineering Services - FP&M	This spend category should be used to record the cost of professional services rendered by architects and engineers for FP&M.	No	Yes
	SC10249	Building Repairs	This spend category should be used to record the cost of building repairs, excluding fire code repairs (SC10379).	No	Yes
	SC10206	Construction - Alarm	This spend category should be used to record the cost of alarm systems services, excluding fire code repairs (SC10379), access control equipment (SC10008) and supplies (SC10659), and identification/card reader equipment (SC10105) and supplies (SC10645).	No	Yes
	SC10026	Construction - Asphalt	This spend category should be used to record the cost of asphalt services.	No	Yes
	SC10178	Construction - Building Exterior	This spend category should be used to record the cost of building exterior construction.	No	Yes
	SC10198	Construction - Concrete	This spend category should be used to record the cost of concrete installation/services, excluding pavement systems supplies (SC10389).	No	Yes
	SC10377	Construction - Electric	This spend category should be used to record the cost of externally contracted electrical services.	No	Yes
	SC10090	Construction - Excavation/Trenching/Boring	This spend category should be used to record the cost of externally contracted excavation, trenching, and boring services, excluding construction equipment - earth moving & boring (SC10651).	No	Yes
	SC10054	Construction - Fencing	This spend category should be used to record the cost of fencing installation/services associated with construction.	No	Yes
	SC10382	Construction - Flooring	This spend category should be used to record the cost of flooring installation/services associated with construction.	No	Yes
	SC10227	Construction - HVAC	This spend category should be used to record the cost of externally contracted HVAC installation.	No	Yes
	SC10174	Construction - Landscaping	This spend category should be used to record the cost of externally contracted landscaping.	No	Yes
	SC10146	Construction - Painting	This spend category should be used to record the cost of externally contracted painting.	No	Yes
	SC10116	Construction - Plumbing	This spend category should be used to record the cost of externally contracted plumbing.	No	Yes
	SC10216	Construction - Roofing	This spend category should be used to record the cost of externally contracted roofing.	No	Yes
	SC10309	Construction - Time/Materials Contractor	This spend category should be used to record the cost of services for time and materials contractors.	No	Yes
	SC10044	Construction - Utilities	This spend category should be used to record the cost of utility construction.	No	Yes
	SC10651	Construction Equipment - Earth Moving & Boring	This spend category should be used to record the cost of purchasing earth moving and boring equipment which has a useful life of more than one year & a cost > or = $5000. All equipment must be tagged by inventory control.	Yes	No
	SC10364	Construction - General	This spend category should be used to record the cost for services of general contractors.	No	Yes
	SC10379	Fire Code Repairs	This spend category should be used to record the cost of all fire code repairs.	No	Yes
	SC10349	Paint Equipment	This spend category should be used to record the cost of painting equipment which has a useful life of more than one year & a cost of $5000. All equipment must be tagged by inventory control.	Yes	No
	SC10389	Pavement Systems Supplies	This spend category should be used to record the cost of supplies associated with pavement systems.	No	No
	SC10885	Plant Capital Lighting	This spend category should be used to record the cost of Plant Capital Lighting supplies that are not Plant Capital Street/Pedestrian/Traffic Lighting (SC10887).	No	No
	SC10887	Plant Capital Lighting-Street/Pedestrian/Traffic	This spend category should be used to record the cost of Plant Capital Lighting for Street/Pedestrian/Traffic uses.	No	No
	SC10886	Plant Capital Utility Systems	This spend category should be used to record the cost of Plant Capital Utility Systems.	No	No
	SC10426	Construction - Miscellaneous	This spend category should be used to record the cost of all other construction services not specified above.	No	Yes
	Spend Category	Spend Category Name	Description of Spend Category	Item is Considered Equipment	Tax Reportable
Construction Materials	SC10272	Air Handling Equipment	This spend category should be used to record the cost of air handling equipment which has a useful life of more than one year & a cost > or = $5000. All equipment must be tagged by inventory control.	Yes	No
	SC10095	Electrical - Lighting Fixtures - Misc.	This spend category should be used to record the cost of any lighting fixtures that are not for street or walks (SC10169).	No	No
	SC10169	Electrical - Lighting Fixtures - Street/Walk	This spend category should be used to record the cost of lighting fixtures that are for street or walks.	No	No
	SC10290	Electrical Equipment	This spend category should be used to record the cost of electrical equipment which has a useful life of more than one year & a cost > or = $5000. All equipment must be tagged by inventory control.	Yes	No
	SC10667	Electrical Supplies	This spend category should be used to record the cost of electrical supplies used in the installation of or the repair & maintenance of electrical wiring, lines, electric motors or other electrical devices. Examples of such supplies are ballasts, breakers, lighting capacitors, conduit, connectors, diffusers, fixtures, electric motors, receptacles, switches, transformers, cable, etc.	No	No
	SC10177	Fencing	This spend category should be used to record the cost of fencing materials.	No	No
	SC10338	Glass - Plate/Window	This spend category should be used to record the cost of windows including plate glass windows.	No	No
	SC10320	HVAC Equipment	This spend category should be used to record the cost of HVAC equipment which has a useful life of more than one year & a cost > or = $5000. All equipment must be tagged by inventory control. Excludes air handling equipment (SC10272).	Yes	No
	SC10269	Irrigation Equipment	This spend category should be used to record the cost of irrigation equipment which has a useful life of more than one year & a cost > or = $5000. All equipment must be tagged by inventory control.	Yes	No
	SC10670	Irrigation Supplies	This spend category should be used to record the cost of supplies used for irrigation.	No	No
	SC10289	Lighting - LED	This spend category should be used to record the cost of LED lighting supplies.	No	No
	SC10616	Lighting - Street/Pedestrian/Traffic Supplies	This spend category should be used to record the cost of supplies for street/pedestrian/traffic lighting, excluding LED (SC10289).	No	No
	SC10388	Lighting Supplies	This spend category should be used to record the cost of lighting supplies that are not LED (SC10289) or for Street/Pedestrian/Traffic Lighting (SC10616)	Yes	No
	SC10677	Paint Supplies	This spend category should be used to record the cost of paint or painting supplies such as house or interior paint, thinners, sealers, wood finishes, stains, brushes and other applicators, etc.	No	No
	SC10378	Plumbing - Supplies	This spend category should be used to record the cost of plumbing supplies & materials such as aerators, couplings drains, faucets, pipe, pumps, toilets, shower heads, sinks, etc.	No	No
	SC10264	Refrigeration - Commercial Misc.	This spend category should be used to record the cost of refrigeration or cooling supplies such as aquastats, capacitors, controllers, filters, hoses, motors, thermometers, transformers, etc.	No	No
	SC10276	Sand/Gravel/Rock/Dirt	This spend category should be used to record the cost of sand, gravel, rock, and dirt.	No	No
	SC10689	Water Coolers and Fountains Equipment	This spend category should be used to record the cost of water coolers and fountains which have a useful life of more than one year & a cost > or = $5000. All equipment must be tagged by inventory control.	Yes	No
	SC10654	Water Coolers and Fountains Supplies	This spend category should be used to record the cost of supplies associated with water coolers and fountains.	No	No
	SC10305	Window Treatments	This spend category should be used to record the cost of window treatments.	No	No
	SC10019	Building Materials/Lumber/Metal/Plastic/Cement	This spend category should be used to record the cost of all other building materials not specified above.	No	No
	Spend Category	Spend Category Name	Description of Spend Category	Item is Considered Equipment	Tax Reportable
Elevator	SC10239	Elevator Maintenance	This spend category should be used to record the cost of elevator maintenance and repairs.	No	Yes
	SC10250	Elevators - Equipment	This spend category should be used to record the cost of elevator equipment which has a useful life of more than one year & a cost > or = $5000. All equipment must be tagged by inventory control.	Yes	No
	SC10643	Elevators - Supplies	This spend category should be used to record the cost of supplies used in the maintenance and repair of elevators.	No	No
	Spend Category	Spend Category Name	Description of Spend Category	Item is Considered Equipment	Tax Reportable
Equipment - General	SC10226	Appliances	This spend category should be used to record the cost of appliances like dishwashers, ovens, washers, dryers, refrigerators etc.	No	No
	SC10370	Compressors	This spend category should be used to record the cost of compressors which have a useful life of more than one year & a cost > or = to $5000. All equipment must be tagged by inventory control.	No	No
	SC10255	Display Equipment	This spend category should be used to record the cost of display equipment which has a useful life of more than one year & a cost > or = to $5000. All equipment must be tagged by inventory control.	Yes	No
	SC10127	Generators	This spend category should be used to record the cost of generators which have a useful life of more than one year & a cost > or = to $5000. All equipment must be tagged by inventory control.	Yes	No
	SC10354	Trucks - Lift/Fork	This spend category should be used to record the cost of forklifts and lift trucks which have a useful life of more than one year & a cost > or = to $5000. All equipment must be tagged by inventory control.	Yes	No
	Spend Category	Spend Category Name	Description of Spend Category	Item is Considered Equipment	Tax Reportable
Fees	SC10866	Admission Fees/Tickets	This spend category should be used to record daily admission fees or ticket sales to events or other similar activities.	No	No
	SC10240	Donations	This spend category should be used to record donations.	No	No
	SC10923	Filing Fees - Immigration Services	This spend category should be used to record immigration services filing fees.	No	No
	SC10062	Insurance	This spend category should be used to record the cost of premiums which indemnify or guarantee the university against certain costs or losses (e.g., surety bonds, liability coverage, health insurance premiums, etc.). Because the State of Iowa provides for such coverage in some instances, university depts. should discuss such agreements with the university's Office of Risk Management and Procurement Services before entering contract.	No	No
	SC10827	Licenses and Permits	This spend category should be used to record payments to local, state or national governments which entitle the university to engage in some activity (e.g., duties on shipments of foreign goods, license plates, animal permits, chemical application permits, food service permits, etc.). This excludes software licenses (SC10006).	No	No
	SC10619	Participant Payments	This spend category should be used to record payments to individuals who participate in research studies, serve as models, or perform similar services.	No	Yes
	SC10215	Radio Programs/Fees	This spend category should be used to record the fees for radio program services, excluding radio advertisements or publicity releases (SC10183).	No	Yes
	SC10081	Registrations	This spend category should be used to record fees for registrations.	No	Yes
	SC10281	Reprints/Page Charges	This spend category should be used to record page charges and reprints, excluding printing and copying services (SC10313).	No	Yes
	SC10012	Royalty, Copyright Payments	This spend category should be used to record royalty, copyright, and permissions payments.	No	Yes
	SC10153	Shipping/Freight Fees	This spend category should be used to record the cost of shipping goods purchased or sold by university, including charges from freight companies.	No	No
	SC10425	Sponsorship of Activities by ISU	This spend category should be used to record Iowa State University's sponsorship of events.	No	Yes
	SC10277	Subscriptions/Memberships/Dues	This spend category should be used to record the cost of institutional and professional dues or memberships as well as the cost of subscriptions to magazines, professional journals, information services (including the related updates), etc.. Memberships in private clubs or individual memberships in professional organizations generally are unallowable.	No	No
	Spend Category	Spend Category Name	Description of Spend Category	Item is Considered Equipment	Tax Reportable
Food and Food Service	SC10005	Food Service Equipment	This spend category should be used to record the cost of foodservice equipment, excluding ice makers (SC10170), which has a useful life of more than one year & a cost > or = to $5000. All equipment must be tagged by inventory control.	Yes	No
	SC10018	Food Products - Dairy	This spend category should be used to record the cost of dairy items.	No	No
	SC10031	Food Products - Non-Alcoholic Beverages	This spend category should be used to record the cost of non-alcoholic beverages, excluding dairy.	No	No
	SC10130	Food Products - Canned	This spend category should be used to record the cost of canned foods, excluding dairy (SC10018) and meats (SC10279).	No	No
	SC10196	Food Products - Frozen	This spend category should be used to record the cost of frozen foods, excluding dairy (SC10018) and meats (SC10279).	No	No
	SC10270	Food Products - Bakery	This spend category should be used to record the cost of bakery items.	No	No
	SC10279	Food Products - Meats	This spend category should be used to record the cost of meats.	No	No
	SC10295	Food Products - Alcoholic Beverages	This spend category should be used to record the cost of alcoholic beverages.	No	No
	SC10297	Food Products - Fresh Produce/Eggs	This spend category should be used to record the cost of fresh produce and eggs.	No	No
	SC10187	Food/Nutritional Products - Misc.	This spend category should be used to record the cost of all food products not specified above.	No	No
	SC10613	Food Service Supplies	This spend category should be used to record the cost of supplies used in food service.	No	No
	SC10170	Ice Makers	This spend category should be used to record the cost of ice makers.	No	No
	Spend Category	Spend Category Name	Description of Spend Category	Item is Considered Equipment	Tax Reportable
Furniture	SC10075	Furniture - Office - Hon/Allsteel	This spend category should be used anytime Hon/Allsteel is purchased regardless of actual item purchased.	No	No
	SC10152	Furniture - Office - Steelcase	This spend category should be used anytime Steelcase is purchased regardless of actual item purchased.	No	No
	SC10139	Furniture - Filing Systems	This spend category should be used to record the cost of filing systems, excluding Hon/Allsteel (SC10075) and Steelcase (SC10152).	No	No
	SC10063	Furniture - Office Tables	This spend category should be used to record the cost of office tables, excluding Hon/Allsteel (SC10075) and Steelcase (SC10152).	No	No
	SC10221	Furniture - Modular/Systems	This spend category should be used to record the cost of modular systems, excluding Hon/Allsteel (SC10075) and Steelcase (SC10152).	No	No
	SC10308	Furniture - Shelving	This spend category should be used to record the cost of shelving, excluding Hon/Allsteel (SC10075) and Steelcase (SC10152).	No	No
	SC10053	Blackboards/Whiteboards	This spend category should be used to record the cost of whiteboards and blackboards, excluding Hon/Allsteel (SC10075) and Steelcase (SC10152).	No	No
	SC10051	Furniture - Computer Tables	This spend category should be used to record the cost of computer tables, excluding Hon/Allsteel (SC10075) and Steelcase (SC10152).	No	No
	SC10367	Furniture - Lab Casework	This spend category should be used to record the cost of lab casework, excluding Hon/Allsteel (SC10075) and Steelcase (SC10152).	No	No
	SC10129	Furniture - Lockers	This spend category should be used to record the cost of lockers, excluding Hon/Allsteel (SC10075) and Steelcase (SC10152).	No	No
	SC10002	Furniture - Tables/Workshop Furniture	This spend category should be used to record the cost of tables and workshop furniture, excluding Hon/Allsteel (SC10075) and Steelcase (SC10152).	No	No
	SC10234	Furniture - Dining/Living/Bedroom	This spend category should be used to record the cost of dining room, living room, and bedroom furniture, excluding beds and mattresses (SC10164), Hon/Allsteel (SC10075), and Steelcase (SC10152).	No	No
	SC10164	Furniture - Beds/Mattresses	This spend category should be used to record the cost of beds and mattresses.	No	No
	SC10285	Furniture - Chairs	This spend category should be used to record the cost of chairs, excluding auditorium/stadium chairs (SC10099), Hon/Allsteel (SC10075) and Steelcase (SC10152).	No	No
	SC10099	Furniture - Chairs - Auditorium/Stadium	This spend category should be used to record the cost of auditorium/stadium chairs, excluding bleachers/stadium seating (SC10202), Hon/Allsteel (SC10075), and Steelcase (SC10152).	No	No
	SC10330	Furniture - Parts/Accessories	This spend category should be used to record the cost of parts and accessories associated with furniture.	No	No
	SC10080	Furniture - Repair/Refinish	This spend category should be used to record the cost of the repair and/or refinish of furniture.	No	Yes
	SC10096	Furniture - Classroom	This spend category should be used to record the cost of classroom furniture not specified above.	No	No
	SC10016	Furniture - Misc.	This spend category should be used to record the cost of furniture not specified above, excluding classroom furniture (SC10096)	No	No
	Spend Category	Spend Category Name	Description of Spend Category	Item is Considered Equipment	Tax Reportable
Gas and Petroleum	SC10374	Petroleum Products - Aviation Gas	This spend category should be used to record the cost of aviation fuel used in the operation of university aircraft.	No	No
	SC10107	Petroleum Products - Diesel Fuel	This spend category should be used to record the cost of fuel used in diesel powered vehicles and equipment operated by the university.	No	No
	SC10413	Petroleum Products - Ethanol	This spend category should be used to record the cost of ethanol used in vehicles and equipment operated by the university.	No	No
	SC10268	Petroleum Products - Gasoline	This spend category should be used to record the cost of gasoline used in vehicles and equipment operated by the university, excluding ethanol (SC10413).	No	No
	SC10100	Petroleum Products - LP Gas	This spend category should be used to record the cost of LP Gas.	No	No
	SC10273	Petroleum Products - Misc.	This spend category should be used to record the cost of petroleum products not specified above.	No	No
	SC10224	Utilities - Misc. Heating Fuels	This spend category should be used to record the cost of heating fuels billed by utilities.	No	No
	SC10208	Petroleum Products - Fleet/Fuel Credit Cards	This spend category should be used to record the cost of fuel credit cards for Transportation Services's fleet of vehicles.	No	No
	Spend Category	Spend Category Name	Description of Spend Category	Item is Considered Equipment	Tax Reportable
Grounds and Greenhouse	SC10188	Greenhouse Equipment	This spend category should be used to record the cost of greenhouse equipment which has a useful life of more than one year & a cost > or = to $5000. All equipment must be tagged by inventory control.	Yes	No
	SC10668	Greenhouse/Garden/Lawn Supplies	This spend category should be used to record the cost of green house supplies, excluding seeds (SC10148).	No	No
	SC10323	Grounds/Lawn E/S - Snow Removal	This spend category should be used to record the cost of snow removal.	No	Yes
	SC10165	Grounds/Lawn Equipment	This spend category should be used to record the cost of grounds and lawn equipment which has a useful life of more than one year & a cost > or = to $5000. All equipment must be tagged by inventory control.	Yes	No
	SC10669	Grounds/Lawn Supplies	This spend category should be used to record the cost of supplies and materials used in the maintenance or repair of the grounds and lawns, excluding seeds (SC10148).	No	No
	SC10352	Plants/Trees/Shrubs	This spend category should be used to record the cost of plants, trees, and shrubs, excluding seeds (SC10148).	No	No
	Spend Category	Spend Category Name	Description of Spend Category	Item is Considered Equipment	Tax Reportable
Janitorial	SC10331	Floor/Wall Machines Equipment	This spend category should be used to record the cost of floor and/or wall machines which have a useful life of more than one year & a cost > or = to $5000. All equipment must be tagged by inventory control.	Yes	No
	SC10671	Janitorial/Personal Care Supplies	This spend category should be used to record the cost of supplies and materials used to clean and sanitize.	No	No
	SC10344	Janitorial/Custodial Equipment	This spend category should be used to record the cost of janitorial and custodial equipment, excluding floor and/or wall machines (SC10331), which have a useful life of more than one year & a cost > or = to $5000. All equipment must be tagged by inventory control.	Yes	No
	SC10325	Janitorial Services	This spend category should be used to record the cost of janitorial services.	No	Yes
	SC10319	Pest Control Services	This spend category should be used to record the cost of pest control services.	No	Yes
	SC10947	Pest Control - Supplies	This spend category should be used to record the cost of pest control supplies, including fly traps, mouse traps, bug spray, etc.	No	No
	Spend Category	Spend Category Name	Description of Spend Category	Item is Considered Equipment	Tax Reportable
Lab and Scientific	SC10907	Analyzer	This spend category should be used to record the cost of analyzer equipment. All equipment with a useful life of more than one year & a cost > or = to $5000 must be tagged by inventory control.	Yes	No
	SC10896	Autoclaves/Sterilizer	This spend category should be used to record the cost of autoclave and sterilizer equipment. All equipment with a useful life of more than one year & a cost > or = to $5000 must be tagged by inventory control.	Yes	No
	SC10207	Biochemicals/Oligos/DNA	This spend category should be used to record the cost of biochemicals.	No	No
	SC10204	Biological Supplies	This spend category should be used to record the cost of biological supplies, excluding biochemicals (SC10207) and biotoxins/microorganisms (SC10168).	No	No
	SC10897	Cetrifuges	This spend category should be used to record the cost of centrifuge equipment. All equipment with a useful life of more than one year & a cost > or = to $5000 must be tagged by inventory control.	Yes	No
	SC10168	Chemicals - Biotoxins/Microorganisms	This spend category should be used to record the cost of biotoxins and microorganisms.	No	No
	SC10186	Chemicals - Lab	This spend category should be used to record the cost of lab chemicals, excluding biochemicals (SC10207), biotoxins/microorganisms (SC10168), biological supplies (SC10204), that would be stocked by a university laboratory or consumed in the conduct of research.	No	No
	SC10126	Controlled Substances	This spend category should be used to record the cost of controlled substances. Must route through Procurement Services on a requisition or through cyBUY suppliers as documentation and control issues require tracking of orders, Drug Enforcement Administration (DEA) number.	No	No
	SC10666	Detectors - Equipment	This spend category should be used to record the cost of detectors which have a useful life of more than one year and a cost > or = to $5000. All equipment must be tagged by inventory control.	Yes	No
	SC10945	Detectors - Supplies	This spend category should be used to record the cost of detectors that cost less than $5,000.	No	No
	SC10642	Electronic Supplies	This spend category should be used to record the cost of electronic supplies, excluding meters (SC10262), detectors (SC10666), computer hardware (SC10256, SC10300, SC10341, SC10163, SC10254), and computer supplies and peripherals (SC10037).	No	No
	SC10176	Electronics - Equipment	This spend category should be used to record the cost of electronic equipment which has a useful life of more than one year & a cost > or = $5,000. All equipment must be tagged by inventory control. Excludes: meters (SC10262), detectors (SC10666), computer hardware (SC10256, SC10300, SC10341, SC10163, SC10254), and computer supplies and peripherals (SC10037).	Yes	No
	SC10214	Filters	This spend category should be used to record the cost of both replacement filters and filter media.	No	No
	SC10160	Gas Cylinders and Supplies	This spend category should be used to record the cost of lab and industrial gas cylinders, including liquid nitrogen.	No	No
	SC10898	Growth Chamber/Incubator	This spend category should be used to record the cost of growth chamber or incubator equipment. All equipment with a useful life of more than one year & a cost > or = to $5000 must be tagged by inventory control.	Yes	No
	SC10085	Lab Equipment - Chromatography	This spend category should be used to record the cost of lab equipment used for chromatography. Any items which have a useful life of more than one year & a cost > or = to $5000 must be tagged by inventory control.	Yes	No
	SC10652	Lab Equipment - Evaporators	This spend category should be used to record the cost of evaporators used in lab environments. Any items which have a useful life of more than one year & a cost > or = to $5000 must be tagged by inventory control.	Yes	No
	SC10229	Lab Equipment - Fermenters/Separators	This spend category should be used to record the cost of fermenters and separators used in lab environments. Any items which have a useful life of more than one year & a cost > or = to $5000 must be tagged by inventory control.	Yes	No
	SC10181	Lab Equipment - Fume Hoods/Biosafety Cabinets	This spend category should be used to record the cost of fume hoods and biosafety cabinets used in lab environments. Any items which have a useful life of more than one year & a cost > or = to $5000 must be tagged by inventory control.	Yes	No
	SC10009	Lab Equipment - Glove Boxes	This spend category should be used to record the cost of glove boxes used in lab environments. Any items which have a useful life of more than one year & a cost > or = to $5000 must be tagged by inventory control.	Yes	No
	SC10275	Lab Equipment - Lasers	This spend category should be used to record the cost of lasers used in lab environments. Any items which have a useful life of more than one year & a cost > or = to $5000 must be tagged by inventory control.	Yes	No
	SC10047	Lab Equipment - Personal Protective Equipment	This spend category should be used to record the cost of personal protective equipment for safety in labs, including safety apparel.	Yes	No
	SC10218	Lab Equipment - Purifiers/Filtration Apparatus	This spend category should be used to record the cost of purifiers/filtration apparatuses used in lab environments. Any items which have a useful life of more than one year & a cost > or = to $5000 must be tagged by inventory control. This excludes replacement filters or filter media (SC10214).	Yes	No
	SC10078	Lab Equipment - Spectrometers/Spectrographs	This spend category should be used to record the cost of spectrometers and spectrographs used in lab environments. Any items which have a useful life of more than one year & a cost > or = to $5000 must be tagged by inventory control.	Yes	No
	SC10287	Lab Equipment - Sputtering/Evaporation Apparatus	This spend category should be used to record the cost of sputtering and evaporation apparatuses used in lab environments. Any items which have a useful life of more than one year & a cost > or = to $5000 must be tagged by inventory control.	Yes	No
	SC10058	Lab Equipment - Ultra Low Freezers	This spend category should be used to record the cost of ultra low freezers used in lab environments. Any items which have a useful life of more than one year & a cost > or = to $5000 must be tagged by inventory control.	Yes	No
	SC10262	Meters	This spend category should be used to record the cost of meters.	No	No
	SC10901	Microscope-Electron	This spend category should be used to record the cost of microscope-electron equipment. All equipment with a useful life of more than one year & a cost > or = to $5000 must be tagged by inventory control.	Yes	No
	SC10902	Microtomes	This spend category should be used to record the cost of microtome equipment. All equipment with a useful life of more than one year & a cost > or = to $5000 must be tagged by inventory control.	Yes	No
	SC10900	Optical Microscopes/Telescopes/Optics	This spend category should be used to record the cost of optical microscopes, telescopes, and optics equipment. All equipment with a useful life of more than one year & a cost > or = to $5000 must be tagged by inventory control.	Yes	No
	SC10142	Radioactive Materials/Radioisotopes	This spend category should be used to record the cost of radioactive materials and radioisotopes. A copy of our current radioisotope license must be on file with all companies before ordering. This license is issued to Environmental Health & Safety (EH&S) and a copy can be obtained by contacting EH&S. In accordance with this license, all radioisotopes MUST be shipped to 2408 Wanda Daley Drive. This is a Federal Law that is regulated in Iowa by the Iowa Department of Public Health. Note: The supplier must ship to the licensed address, no matter what address the departments give them.	No	No
	SC10906	Research Grade Camera	This spend category should be used to record the cost of research grade cameras, excluding photography equipment (SC10154), audio/video equipment (SC10104), audio/visual/photo supplies (SC10594). All equipment with a useful life of more than one year & a cost > or = to $5000 must be tagged by inventory control	Yes	No
	SC10311	Robotics	This spend category should be used to record the cost of robotics. Any items which have a useful life of more than one year & a cost > or = to $5000 must be tagged by inventory control.	No	No
	SC10903	Soil Test/Core Drilling Equipment	This spend category should be used to record the cost of soil test and core drilling equipment. All equipment with a useful life of more than one year & a cost > or = to $5000 must be tagged by inventory control.	Yes	No
	SC10904	Soil Test/Core Drilling Service	This spend category should be used to record the cost of services related to soil testing and core drilling.	No	Yes
	SC10905	Thermal Cyclers	This spend category should be used to record the cost of thermal cycler equipment. All equipment with a useful life of more than one year & a cost > or = to $5000 must be tagged by inventory control.	Yes	No
	SC10633	Unmanned Aerial Vehicles	This spend category should be used to record the cost of unmanned aerial vehicles. Any items which have a useful life of more than one year & a cost > or = to $5000 must be tagged by inventory control. See the Policy Library for information on purchasing Unmanned Aerial Vehicles: http://www.policy.iastate.edu/news/unmanned-aircraft-systems-uas-drones	No	No
	SC10144	Lab Equipment - Misc.	This spend category should be used to record the cost of lab equipment not specified above. Any items which have a useful life of more than one year & a cost > or = to $5000 must be tagged by inventory control.	Yes	No
	SC10615	Lab/Research Supplies	This spend category should be used to record the cost of lab and research supplies that are not specified above. This excludes personal protective equipment (SC10047), filters (SC10214), chemicals (SC10186), meters (SC10262), detectors (SC10666), electronics (SC10176), or electronic supplies (SC10642).	No	No
	Spend Category	Spend Category Name	Description of Spend Category	Item is Considered Equipment	Tax Reportable
Laundry and Linens	SC10159	Linens	This spend category should be used to record the cost of linens.	No	No
	SC10232	Laundry Equipment	This spend category should be used to record the cost of laundry equipment which has a useful life of more than one year & a cost > or = to $5000. All equipment must be tagged by inventory control.	Yes	No
	SC10106	Laundry Services	This spend category should be used to record the cost of laundry contracts.	No	Yes
	SC10672	Laundry Supplies	This spend category should be used to record the cost of laundry supplies.	No	No
	Spend Category	Spend Category Name	Description of Spend Category	Item is Considered Equipment	Tax Reportable
Library	SC10409	Library Collection - Books	This spend category should be used to record the cost of books purchased to serve as additions to the University's Library Collection, excluding Periodicals (SC10410).	Yes	No
	SC10410	Library Collection - Periodicals	This spend category should be used to record the cost of periodicals purchased to serve as additions to the University's Library Collection, excluding Books (SC10409).	Yes	No
	SC10293	Library Supplies	This spend category should be used to record the cost of supplies and materials consumed by the work of maintaining the University's Library Collection.	No	No
	Spend Category	Spend Category Name	Description of Spend Category	Item is Considered Equipment	Tax Reportable
Maintenance and Repair	SC10372	Equipment Maintenance Agreements/Repair Contracts	This spend category should be used to record the cost of equipment maintenance agreements and/or repair contracts, excluding those agreements and/or contracts for copiers (SC10072), computers (SC10350), software (SC10006), and medical equipment maintenance (SC10617).	No	Yes
	SC10899	Instrument Repair Parts	This spend category should be used to record the cost of instrument repair parts, excluding repair contracts (SC10372) and lab equipment repair (SC109430).	No	No
	SC10943	Lab Equipment Repair	This spend category should be used for the one-time repair of laboratory equipment. For ongoing maintenance use SC10372 Equipment Maintenance Agreements/Repair Contracts.	No	No
	SC10076	Lamps/Bulbs/Fixtures	This spend category should be used to record the cost of fluorescent and incandescent bulbs/lamps, excluding recycling of fluorescent lamps (SC10261).	No	No
	SC10025	Maintenance/Repair/Operating Equipment	This spend category should be used to record the cost of equipment for maintenance or repair of operating equipment which has a useful life of more than one year & a cost > or = to $5000. All equipment must be tagged by inventory control. This excludes equipment maintenance agreements and repair contracts (SC10372) and material handling equipment (SC10023).	Yes	No
	SC10675	Maintenance/Repair/Operating Supplies	This spend category should be used to record the cost of supplies used for maintenance and repair of operating equipment, excluding elevators (SC10239), software maintenance (SC10006), copiers (SC10072), and medical equipment (SC10617).	No	No
	SC10023	Material Handling Equipment	This spend category should be used to record the cost of material handling equipment which has a useful life of more than one year & a cost > or = $5000. All equipment must be tagged by inventory control.	Yes	No
	SC10968	Material Handling Supplies	This spend category should be used to record the cost of material handling supplies including pallet jacks, small fork trucks, and conveyers that have a cost of less than $5000.	No	No
	SC10617	Medical Equipment Maintenance	This spend category should be used to record the cost of maintenance of medical equipment. Excluding elevators (SC10239), software maintenance (SC10006), copiers (SC10072), and lab equipment repair (SC10943).	No	Yes
	SC10166	Repair Service	This spend category should be used to record the cost of repair services, excluding automotive (SC10318), building repairs (SC10249), fire code repairs (SC10379), elevators (SC10239), furniture (SC10080), grounds/lawns (SC10669), equipment maintenance agreements and repair contracts (SC10372), and maintenance/repair operating equipment (SC10025).	No	Yes
	SC10690	Water Softening and Conditioning Chemicals	This spend category should be used to record the cost of water softening and conditioning chemicals.	No	No
	SC10436	Miscellaneous Repair and Maintenance	This spend category should be used to record the cost of repair and maintenance not specified elsewhere. This excludes automotive (SC10318), building repairs (SC10249), copiers (SC10072), fire code repairs (SC10379), elevators (SC10239), furniture (SC10080), grounds/lawns (SC10669), software maintenance (SC10006), equipment maintenance agreements and repair contracts (SC10372), maintenance/repair operating equipment (SC10025), and medical and equipment (SC10617).	No	Yes
	Spend Category	Spend Category Name	Description of Spend Category	Item is Considered Equipment	Tax Reportable
Medical and Veterinary	SC10243	Medical Equipment	This spend category should be used to record the cost of medical equipment, excluding X-Ray equipment (SC10056), which has a useful life of more than one year & a cost > or = to $5000. All equipment must be tagged by inventory control.	Yes	No
	SC10061	Medical Expenses	This spend category should be used to record the cost of medical expenses excluding direct payments for medical services.	No	No
	SC10015	Medical Supplies	This spend category should be used to record the cost of medical supplies, excluding personal protective equipment (SC10047).	No	No
	SC10013	Medical Services	This spend category should be used to record the cost of services rendered by medical professionals.	No	Yes
	SC10929	Medical Testing Services	This spend category should be used to record the cost of medical testing services, excluding non-medical/non-veterinary tests/testing lab services (SC10123), veterinary testing (SC10110), medical services (SC10013).	No	Yes
	SC10225	Pharmaceuticals	This spend category should be used to record the cost of pharmaceuticals.	No	No
	SC10110	Veterinary Services	This spend category should be used to record the cost of patient related veterinary services.	No	Yes
	SC10296	Veterinary Supplies	This spend category should be used to record the cost of veterinary supplies.	No	No
	SC10056	X-Ray Equipment	This spend category should be used to record the cost of X-Ray equipment which has a useful life of more than one year & a cost > or = to $5000. All equipment must be tagged by inventory control.	Yes	No
	SC10691	X-Ray Supplies	This spend category should be used to record the cost of X-Ray supplies.	No	No
	Spend Category	Spend Category Name	Description of Spend Category	Item is Considered Equipment	Tax Reportable
Misc. Charges/Credits	SC10424	Equipment Trade In	This spend category should be used to record the trade in value of equipment, when it has been traded in on the purchase of new equipment.	Yes	No
	SC10871	Fraud/Dispute	This spend category should be used to record fraud and disputed charges on university credit cards.	No	No
	SC10636	Personal Charge on Credit Card	This spend category should be used to record personal charges on university credit cards.	No	No
	SC10873	U-Bill Charges	This spend category should be used to record moving expenses originally charged via P-Card or T&H Card to a U-Bill.	No	No
	Spend Category	Spend Category Name	Description of Spend Category	Item is Considered Equipment	Tax Reportable
Office Supplies/ Miscelaneous Supplies and Equipment	SC10098	Books/Publications/Magazines/Media	This spend category should be used to record the cost of textbooks, professional texts & dictionaries used for admin or instructional purposes, excluding subscriptions to magazines, professional journals, information services (including the related updates) (SC10277) and acquisitions that are intended to serve as additions to the University's Library Collection (Books SC10409, Periodicals SC10410).	No	No
	SC10194	Containers/Boxes/Bags/Cases/Packaging	This spend category should be used to record the cost of containers, boxes, and bags.	No	No
	SC10072	Copier - Maintenance	This spend category should be used to record the cost of copier maintenance contracts or service calls.	No	Yes
	SC10665	Copier - Supplies	This spend category should be used to record the cost of copier supplies not covered by a copier maintenance contract.	No	No
	SC10084	Copiers	This spend category should be used to record the cost of copiers. Any items which have a useful life of more than one year & a cost > or = to $5000 must be tagged by inventory control.	Yes	No
	SC10825	Decorations	This spend category should be used to record the cost of decorations, excluding artwork (SC10014).	No	No
	SC10336	Diplomas/Commencement Supplies/Gowns	This spend category should be used to record the cost of diplomas, commencement supplies, and gowns worn at commencement.	No	No
	SC10237	Educational/Classroom Supplies	This spend category should be used to record the cost of educational supplies and classroom supplies.	No	No
	SC10140	Fire Equipment/Extinguishers	This spend category should be used to record the cost of fire equipment including fire extinguishers. Excluding fire code repairs (SC10379).	No	No
	SC10288	Forms	This spend category should be used to record the cost of forms that are printed or purchased.	No	No
	SC10921	Monetary Awards or Gift Cards	This spend category should be used to record the cost of monetary awards or gift cards. This excludes the purchase of any non-monetary items (SC10920) like a plaque or a trophy.	No	Yes
	SC10036	Music Equipment	This spend category should be used to record the cost of music equipment which has a useful life of more than one year & a cost > or = to $5000. All equipment must be tagged by inventory control.	Yes	No
	SC10676	Music Supplies	This spend category should be used to record the cost of music supplies.	No	No
	SC10057	Paper - Bond/Duplicating/Printing Stock	This spend category should be used to record the cost of paper including bond, for duplicating and printing.	No	No
	SC10920	Prizes & Gifts (Non-monetary items)	This spend category should be used to record the cost of paying a non-monetary award to an individual (including a physical plaque, acrylic award, or trophy), excluding the purchase of gift cards (SC10921).	No	No
	SC10091	Promotional Items	This spend category should be used to record the cost of promotional items.	No	No
	SC10125	Safety Supplies	This spend category should be used to record the cost of environmental health and safety supplies, excluding personal protective equipment (SC10047), fire code repairs (SC10379), fire equipment including extinguishers (SC10140), and supplies and materials used to clean and sanitize (SC10671).	No	No
	SC10284	Signs/Flags/Tags	This spend category should be used to record the cost of signs.	No	No
	SC10826	Teaching and Learning Aids	This spend category should be used to record the cost of teaching and learning aids.	No	No
	SC10685	Theater Supplies	This spend category should be used to record the cost of supplies & materials directly related to theater productions like prop swords, pre-built props, etc. Items that are used in the production of sets (like paint, wood, etc.) or clothing items (dresses, shoes, etc. to be used for costumes) should be categorized in the spend categories that describe what they are (e.g. Paint as Paint Supplies, Wood as Building Materials, Clothing and Shoes as Clothing).	No	No
	SC10345	Uniforms, Fabric, Clothing, Shoes, Accesories	This spend category should be used to record the cost of custodial and food service uniforms and safety apparel.	No	No
	SC10271	Office Equipment	This spend category should be used to record the cost of office equipment, not specified above, which has a useful life of more than one year & a cost > or = to $5000. All equipment must be tagged by inventory control. Excludes copiers (SC10084).	Yes	No
	SC10486	Office Supplies	This spend category should be used to record the cost of office supplies excluding paper (SC10057), containers/boxes/bags (SC10194), books/publications/magazines (SC10098), decorations (SC10825), educational/classroom supplies (SC10237), environmental health and safety supplies (SC10125), and promotional items (SC10091).	No	No
	Spend Category	Spend Category Name	Description of Spend Category	Item is Considered Equipment	Tax Reportable
Postal	SC10046	Postage	This spend category should be used to record the cost of postage.	No	No
	SC10213	Postal Equipment	This spend category should be used to record the cost of postal equipment which has a useful life of more than one year & a cost > or = to $5000. All equipment must be tagged by inventory control.	Yes	No
	SC10678	Postal Supplies	This spend category should be used to record the cost of postal supplies, excluding postage (SC10046).	No	No
	Spend Category	Spend Category Name	Description of Spend Category	Item is Considered Equipment	Tax Reportable
Printing	SC10313	Printing, Duplication, Copying Services	This spend category should be used to record the cost of printing, duplication, and/or copying services.	No	Yes
	SC10365	Printing Equipment	This spend category should be used to record the cost of printing equipment which has a useful life of more than one year & a cost of $5000. All equipment must be tagged by inventory control.	Yes	No
	SC10680	Printing Supplies	This spend category should be used to record the cost of printing supplies.	No	No
	Spend Category	Spend Category Name	Description of Spend Category	Item is Considered Equipment	Tax Reportable
Professional Services	SC10332	Auditing Services	This spend category should be used to record the cost of services rendered by auditors.	No	Yes
	SC10093	Banking Services	This spend category should be used to record the cost of banking services.	No	Yes
	SC10246	Collaborative Research Agreements	This spend category should be used to record the costs of collaborative research agreements.	No	Yes
	SC10021	Collection Agency Services	This spend category should be used to record the cost of services rendered by collection agencies.	No	Yes
	SC10304	Grant Writing Services	This spend category should be used to record the cost of professional services rendered by grant writers.	No	Yes
	SC10919	Honoraria	Payment to a person for services in a volunteer capacity or for services for which fees are not traditionally required, excluding any professional services, any routine services, or guest speakers/speakers (SC10247).	No	Yes
	SC10038	Interpreting/Translating Services	This spend category should be used to record the cost of services for interpreting, translating, captioning, and transcription.	No	Yes
	SC10101	Investigation Services	This spend category should be used to record the cost of professional services rendered by investigators.	No	Yes
	SC10380	Legal Services	This spend category should be used to record the cost of professional services rendered by legal consultants.	No	Yes
	SC10112	Marketing Services	This spend category should be used to record the cost of services rendered by marketing developers.	No	Yes
	SC10211	Media Buying Services	This spend category should be used to record the cost of professional services rendered by media buyers.	No	Yes
	SC10173	Research Services	This spend category should be used to record the cost of research services.	No	Yes
	SC10119	Search Firm Services	This spend category should be used to record the cost of professional services rendered by search firms.	No	Yes
	SC10247	Speakers/Guest Speakers	This spend category should be used to record payments to guest speakers and speakers who are not employees of the University. It is appropriate to utilize this classification for payments to presenters at seminars, conferences, or continuing education courses or programs. Note: the period of work must be brief in nature (one week or less) & nonrecurring.	No	Yes
	SC10145	Student Teacher Supervision	This spend category should be used to record the cost of services rendered by supervisors of student teachers.	No	Yes
	SC10048	Training Services	This spend category should be used to record the cost of services rendered by trainers.	No	Yes
	SC10282	Workspace Instructor	This spend category should be used to record the cost of services rendered by workspace instructors.	No	Yes
	SC10235	Professional Services - Consulting	This spend category should be used to record the cost of professional services rendered by consultants, not specified above.	No	Yes
	SC10079	Professional Services - Misc.	This spend category should be used to record the cost of professional services not specified above, including referees and judges. Excluding consultants (SC10235).	No	Yes
	Spend Category	Spend Category Name	Description of Spend Category	Item is Considered Equipment	Tax Reportable
Public Safety	SC10115	Firearms & Firearm Supplies	This spend category should be used to record the cost of firearms and firearm supplies.	No	No
	SC10040	Saftey & Public Security Equipment	This spend category should be used to record the cost of safety and public security equipment which has a useful life of more than one year & a cost > or = to $5000. All equipment must be tagged by inventory control.	Yes	No
	SC10683	Public Security Supplies	This spend category should be used to record the cost of public security supplies, excluding supplies and materials used to clean and sanitize (SC10671), pest control supplies (SC10947).	No	No
	Spend Category	Spend Category Name	Description of Spend Category	Item is Considered Equipment	Tax Reportable
Rental and Leases	SC10020	Rentals - Equipment/Tools	This spend category should be used to record the cost of tools and/or equipment that are leased or rented.	No	Yes
	SC10266	Leases - Building/Land/Office	This spend category should be used to record the cost of leased or rented buildings, land, or office spaces.	No	Yes
	SC10233	Storage Facilities	This spend category should be used to record the cost of storage facilities.	No	Yes
	SC10618	Rentals (without IDC)	This spend category should be used to record the cost of off-site facility rentals, artwork rentals, and other rentals when IDC should not be included. Excluding those of tools or equipment (SC10020), office space (SC10266), storage facilities (SC10233).	No	Yes
	SC10172	Rentals (with IDC)	This spend category should be used to record the cost of rental services when IDC should be included. For example, table rentals, booth rentals, and electrical/data connection services. Excluding those of tools or equipment (SC10020), office space (SC10266), storage facilities (SC10233).	No	Yes
	Spend Category	Spend Category Name	Description of Spend Category	Item is Considered Equipment	Tax Reportable
Services	SC10822	Alarm Services	This spend category should be used to record the cost of alarm services, excluding access control services (SC10655).	No	Yes
	SC10029	Auction Services	This spend category should be used to record the cost of auction services.	No	Yes
	SC10340	Aviation Services	This spend category should be used to record the cost of aviation services, excluding University Flight Services (SC10339), and airfare associated with employee travel (SC10418, SC10419), non-employee travel (SC10422, SC10423), study abroad travel (SC10342), or charter services (SC10242).	No	Yes
	SC10820	Background Check Services	This spend category should be used to record the expenses associated with using HireRight or other background check services.	No	Yes
	SC10823	Cable/Satellite TV Service	This spend category should be used to record the cost of cable and satellite TV service.	No	No
	SC10337	Concessions	This spend category should be used to record the cost of concessions.	No	No
	SC10363	Data Access Services	This spend category should be used to record the cost of data access services, excluding those associated with an off-site facility rental (SC10618).	No	Yes
	SC10656	Disaster Recovery	This spend category should be used to record the cost of disaster recovery services.	No	Yes
	SC10030	Employment Services	This spend category should be used to record the cost of employment services.	No	Yes
	SC10935	Inspection Services	This spend category should be used to record the cost of inspection services.	No	Yes
	SC10328	Law Enforcement Services	This spend category should be used to record the cost of law enforcement services.	No	Yes
	SC10210	Machining/Fabrication Service	This spend category should be used to record the cost of machining and fabrication services.	No	Yes
	SC10066	Microfilm Services	This spend category should be used to record the cost of microfilm services.	No	Yes
	SC10121	Moving Services	This spend category should be used to record the cost of household moving services.	No	Yes
	SC10936	Plumbing Services	This spend category should be used to record the cost of plumbing services, excluding those associated with construction (SC10116).	No	Yes
	SC10657	Power Plant Services	This spend category should be used to record the cost of power plant services.	No	Yes
	SC10092	Publication Services	This spend category should be used to record the cost of publication services.	No	Yes
	SC10069	Recycling	This spend category should be used to record the cost of recycling services, excluding recycling fluorescent lamps (SC10261).	No	Yes
	SC10065	Restrooms - Portable	This spend category should be used to record the cost of renting portable restrooms.	No	Yes
	SC10351	Technical Services	This spend category should be used to record the cost of technical services including equipment calibration, property appraisals, fabrication, and modeling.	No	Yes
	SC10123	Tests/Testing Lab Services(Non-Medical/Non-Veterinary)	This spend category should be used to record the cost of non-veterinary and non-medical testing and testing lab services. Medical services (SC10013), veterinary testing (SC10110), medical testing services (SC10929).	No	Yes
	SC10339	University Flight Services	This spend category should be used to record the charges for University Flight Services.	No	No
	SC10088	Services - Misc.	This spend category should be used to record the cost of all services not specified above.	No	Yes
	Spend Category	Spend Category Name	Description of Spend Category	Item is Considered Equipment	Tax Reportable
Software	SC10006	Software - Perpetual Licenses & Maintenance	This spend category should be used to record the cost of perpetual software licenses and maintenance, excluding software subscriptions and software as a service (SC10415).	No	Yes
	SC10231	Software - Programming/Development	This spend category should be used to record the cost of programming and development of software.	No	Yes
	SC10094	Software - Website/App Development	This spend category should be used to record the cost of website and or App development.	No	Yes
	SC10415	Software Subscription/SAAS	This spend category should be used to record the cost of software subscriptions and software as a service, excluding perpetual software licenses and maintenance (SC10006).	No	Yes
	Spend Category	Spend Category Name	Description of Spend Category	Item is Considered Equipment	Tax Reportable
Subject/Trainee Payments	SC10122	Stipends - Participant Support Cost	This spend category should be used to record the cost of trainee or internship stipends. If charged to a grant, this would be included in participant support cost budget line and no IDC is to be charged. This spend category can only be used on Supplier Invoices and can not be used on P-Card transactions, non-catalog requisitions, or POs.		Yes
	SC10138	Broadcast/Satellite Equipment	This spend category should be used to record the cost of broadcast and satellite equipment, excluding audio broadcast equipment (SC10348), which has a useful life of more than one year & a cost > or = to $5000. All equipment must be tagged by inventory control.	Yes	No
	Spend Category	Spend Category Name	Description of Spend Category	Item is Considered Equipment	Tax Reportable
Telecommunications	SC10156	Radio Communication/Pagers Equipment	This spend category should be used to record the cost of radio communication and pager equipment. Any items which have a useful life of more than one year & a cost > or = to $5000 must be tagged by inventory control.	Yes	No
	SC10681	Radio Communication/Pagers Supplies	This spend category should be used to record the cost of radio communication and pager supplies.	No	No
	SC10390	Telecommunications	This spend category should be used to record the cost of plant capital telecommunications.	No	No
	SC10383	Telecommunication Equipment	This spend category should be used to record the cost of telecommunications equipment which has a useful life of more than one year & a cost > or = to $5000. All equipment must be tagged by inventory control. Excluding radios and pagers (SC10156) and cell phones (SC10192)	Yes	No
	SC10192	Telecommunications - Cellular Telephones	This spend category should be used to record the cost of cell phones.	No	No
	SC10684	Telecommunications Supplies	This spend category should be used to record the cost of telecommunications supplies, excluding radio communication and pager supplies (SC10681).	No	No
	Spend Category	Spend Category Name	Description of Spend Category	Item is Considered Equipment	Tax Reportable
Tools and Hardware	SC10928	Hand Tools	This spend category should be used to record the cost of Hand Tools.	No	No
	SC10359	Hardware	This spend category should be used to record the cost of hardware, excluding computer hardware (SC10256, SC10300, SC10341, SC10163, SC10254)	No	No
	SC10653	Tools - CNC Machine	This spend category should be used to record the cost of CNC Machines.	Yes	No
	SC10155	Tools	This spend category should be used to record the cost of power tools, tool belts, tool boxes, excluding CNC Machines (SC10653).	No	No
	Spend Category	Spend Category Name	Description of Spend Category	Item is Considered Equipment	Tax Reportable
Travel and Hospitality	SC10298	Lodging - Domestic	This spend category should be used to record the cost of group lodging within the United States that is paid through a requisition.	No	Yes
	SC10864	Lodging - Foreign	This spend category should be used to record the cost of group lodging outside of the United States that is paid through a requisition.	No	No
	SC10251	Prepaid Lodging-Domestic	This spend category should be used to record the cost of group lodging within the United States when a deposit is required to hold the space and is paid through a requisition.	No	Yes
	SC10324	Prepaid Lodging-Foreign	This spend category should be used to record the cost of group lodging outside of the United States when a deposit is required to hold the space and is paid through a requisition.	No	No
	SC10252	Study Abroad Facility Rental	This spend category should be used to record the cost of facility rental for study abroad trips.	No	Yes
	SC10342	Study Abroad Travel	This spend category should be used to record the costs of Study Abroad Travel, excluding facility rental (SC10252).	No	Yes
	SC10073	Study Abroad Other Expenses	This spend category should be used to record the costs associated with Study Abroad including tour fees, entrance fees, guides, program fees, etc., excluding Facility Rental (SC10252) and Travel (SC10342).	No	Yes
	SC10242	Travel - Charter	This spend category should be used to record the cost of chartered travel services.	No	Yes
	SC10418	Travel - Domestic - Employee	This spend category should be used to record the cost of employee domestic travel. Domestic travel includes travel within the US, DC, or territories and possessions of the US. Domestic travel costs include airfare, mileage, car rental, lodging, meals, living allowances, taxis, calls, copying, etc.. Taxable meals/living allowances may be IRS reportable as taxable income. Includes student travel related to employment. Excludes students traveling for academic or other non-employment purposes (SC10422) or study abroad (SC10342).	No	No
	SC10422	Travel - Domestic - Non Employee	This spend category should be used to record the cost of non-employee domestic travel. Domestic travel includes travel within the US, DC, or territories and possessions of the US. Students traveling for academic or other non-employment purposes should use this code. Domestic travel costs includes air, mileage, car rental, lodging, meals, business calls, registration fees, and copying. Taxable meals etc. may be reported to the IRS as taxable income.	No	No
	SC10419	Travel - Foreign - Employee	This spend category should be used to record the cost of employee foreign travel outside the US. Foreign travel costs include airfare, mileage, car rental, lodging, meals, living allowances, taxis, calls, copying, etc.. Taxable meals/living allowances may be IRS reportable as taxable income. Includes student travel related to employment. Excludes students traveling for academic or other non-employment purposes (SC10423) or study abroad (SC10342).	No	No
	SC10423	Travel - Foreign - Non Employee	This spend category should be used to record the cost of nonemployee foreign travel outside the US. Students traveling for academic or other non-employment purposes should use this code. Foreign travel costs include airfare, car rental, lodging, meals, living allowances, taxi, business calls, registration fees and copying. Taxable meals etc. may be reported to the IRS as taxable income. Excludes study abroad travel (SC10342).	No	No
	SC10103	Hospitality Expenses	This spend category should be used to record the cost of university sponsored events, activities and other hospitality including meals and refreshments for guests/interviewees/students with a university business purpose, excluding catering (SC10291).	No	Yes
	SC10291	Catering	This spend category should be used to record the cost of catering at university-sponsored events, activities, meetings, and conferences with a university business purpose. Excludes hospitality expenses for guests/interviewees/students (SC10103).	No	Yes
	SC10236	Travel	This spend category should be used to record the costs of travel that are not specified above.	No	No
	Spend Category	Spend Category Name	Description of Spend Category	Item is Considered Equipment	Tax Reportable
Utilities	SC10217	Utilities - Electricity	This spend category should be used to record the cost of electricity.	No	No
	SC10347	Utilities - Natural Gas	This spend category should be used to record the cost of natural gas.	No	No
	SC10314	Utilities - Water & Sewer	This spend category should be used to record the cost of water and sewer.	No	No
	SC10391	Utility Systems Supplies	This spend category should be used to record the cost of supplies to maintain utility systems.	No	No
	SC10055	Power Plant Supplies	This spend category should be used to record the cost of supplies for the power plant.	No	No
	SC10346	Utilities - Other	This spend category should be used to record the cost of all utilities not specified above.	No	No
	Spend Category	Spend Category Name	Description of Spend Category	Item is Considered Equipment	Tax Reportable
Vehicles/Aviation	SC10318	Automotive - Repairs	This spend category should be used to record the cost of automotive repairs.	No	Yes
	SC10150	Automotive - Vehicles	This spend category should be used to record the cost of automotive vehicles, excluding utility vehicles and golf carts (SC10201). Any items which have a useful life of more than one year & a cost > or = to $5000 must be tagged by inventory control.	Yes	No
	SC10371	Automotive Supplies	This spend category should be used to record the cost of automotive supplies.	No	No
	SC10222	Boats/Canoes/Motors/Marine	This spend category should be used to record the cost of boats, canoes, motorboats, etc... Any items which have a useful life of more than one year & a cost > or = to $5000 must be tagged by inventory control.	Yes	No
	SC10033	Trailers	This spend category should be used to record the cost of trailers. Any items which have a useful life of more than one year & a cost > or = to $5000 must be tagged by inventory control.	Yes	No
	SC10201	Utility Vehicles/Golf Carts	This spend category should be used to record the cost of utility vehicles and golf carts. Any items which have a useful life of more than one year & a cost > or = to $5000 must be tagged by inventory control.	Yes	No
	SC10286	Aviation Equipment	This spend category should be used to record the cost of aviation equipment which has a useful life of more than one year & a cost > or = to $5000. All equipment must be tagged by inventory control.	Yes	No
	SC10662	Aviation Supplies	This spend category should be used to record the cost of aviation supplies.	No	No
	Spend Category	Spend Category Name	Description of Spend Category	Item is Considered Equipment	Tax Reportable
Vending	SC10024	Vending Equipment	This spend category should be used to record the cost of vending equipment which has a useful life of more than one year & a cost > or = to $5000. All equipment must be tagged by inventory control.	Yes	No
	SC10045	Vending Services	This spend category should be used to record the cost of vending services, excluding equipment (SC10024) and supplies (SC10687).	No	Yes
	SC10687	Vending Supplies	This spend category should be used to record the cost of vending supplies.	No	No
	Spend Category	Spend Category Name	Description of Spend Category	Item is Considered Equipment	Tax Reportable
Waste, Hazardous Waste and Recycling	SC10028	Asbestos/Lead/Mold Abatement	This spend category should be used to record the cost of asbestos abatement, lead abatement, and/or mold abatement, excluding hazardous waste disposal (SC10117).	No	Yes
	SC10190	Coal/Natural Gas/Ash Disposal	This spend category should be used to record the disposal cost of coal, natural gas, or ash.	No	Yes
	SC10117	Hazardous Waste Disposal	This spend category should be used to record the cost of hazardous waste disposal.	No	Yes
	SC10366	Radioactive Detection/Disposal Equipment	This spend category should be used to record the cost of radioactive detection and radioactive disposal equipment which has a useful life of more than one year & a cost > or = to $5000. All equipment must be tagged by inventory control.	Yes	No
	SC10261	Recycling - Fluorescent Lamps	This spend category should be used to record the cost of recycling fluorescent lamps.	No	Yes
	SC10131	Waste Containers	This spend category should be used to record the cost of the rental of waste containers, excluding rental services (SC10172).	No	No
	SC10059	Waste Disposal	This spend category should be used to record the cost of waste disposal, excluding waste containers (SC10131), hazardous waste disposal (SC10117), and coal/natural gas/ash disposal (SC10190).	No	Yes

Spend Categories by Commodity Area

Index

Commodity Area

Spend Category

Spend Category Name

Description of Spend Category

Item is ConsideredEqupment

Tax Reportable

Spend Category

Spend Category Name

Description of Spend Category

Item is Considered Equipment

Tax Reportable

Spend Category

Spend Category Name

Description of Spend Category

Item is Considered Equipment

Tax Reportable

Spend Category

Spend Category Name

Description of Spend Category

Item is Considered Equipment

Tax Reportable

Spend Category

Spend Category Name

Description of Spend Category

Item is Considered Equipment

Tax Reportable

Spend Category

Spend Category Name

Description of Spend Category

Item is Considered Equipment

Tax Reportable

Spend Category

Spend Category Name

Description of Spend Category

Item is Considered Equipment

Tax Reportable

Spend Category

Spend Category Name

Description of Spend Category

Item is Considered Equipment

Tax Reportable

Spend Category

Spend Category Name

Description of Spend Category

Item is Considered Equipment

Tax Reportable

Spend Category

Spend Category Name

Description of Spend Category

Item is Considered Equipment

Tax Reportable

Spend Category

Spend Category Name

Description of Spend Category

Item is Considered Equipment

Tax Reportable

Spend Category

Spend Category Name

Description of Spend Category

Item is Considered Equipment

Tax Reportable

Spend Category

Spend Category Name

Description of Spend Category

Item is Considered Equipment

Tax Reportable

Spend Category

Spend Category Name

Description of Spend Category

Item is Considered Equipment

Tax Reportable

Spend Category

Spend Category Name

Description of Spend Category

Item is Considered Equipment

Tax Reportable

Spend Category

Spend Category Name

Item is Considered
Equpment