Object Code Overview

Object codes are used to identify the nature of expenditure and income. 

Object codes are six digits. Each number within the code represents an additional level of detail.

Expenses
Object codes start with "5" are for expenses.

    • Salaries object codes:   51XXXX and  52XXXX.  
    • Benefits object codes:  53XXXX. 

Operating expenses start with object codes 54, 55, 56 and  57 . 

Revenue
Object codes start with 81, 86 and 88 are for federal, state, and local revenue.  Other sources of revenue use object codes that start with 89. 

 

See the table below for the list of all object codes.

19XXXX Assets
29XXXX Liabilities
39XXXX Fund Balance
Expenses
51XXXX Certificated Contract Salary
52XXXX Classified Salary
53XXXX Employee Benefits
54XXXX Supplies
55XXXX Operating Expenses
56XXXX Capital Outlay (expense) 
57XXXX Other Outgo
59XXXX Expense -Cost of Sales
Revenue
81XXXX Federal Revenue
86XXXX State Revenue
88XXXX Local Revenue
89XXXX Other Finance Sources