FUNCTION DESCRIPTIONS

Expenditure accounts are classified according to "function," which refers to the purpose for which costs are incurred.  (See UC Accounting Manual: Account Classification, A-115-1 and Accounting Codes: General Ledger, A-115-2).  Select the function that is applicable to the expenditure account being established.

Instruction and Departmental Research (40)
Expenditures of instructional departments, including expenditures for research done as a part of regular instructional programs (i.e., salaries, office expense and equipment, laboratory expense, etc.)

Teaching Hospitals (42) 
Expenditures for teaching hospitals.

Academic Support (43) 
Expenditures for services in support of instruction, research and public service (services that directly assist the academic functions, e.g., media services, dean's office support).

Organized Research (44, 48-59)
Expenditures of all separately organized research units, including research institutes, bureaus, laboratories, and stations.  Also includes expenditures for specially budgeted research, such as investigations performed under contracts and grants even where the research is administered by an instructional department.

Libraries (60)
Expenditures of all central and branch libraries administered by the campus general libraries (i.e., salaries, books, and binding costs).

Extension and Public Service (61 and 62)
Expenditures of activities intended to serve the general public.

Maintenance and Operation of Plant (64)
Expenditures required to maintain and operate the physical plant, including grounds maintenance, janitorial service, and major repairs.

General Administration (66)
Expenditures of the administrative offices serving the University as a whole (i.e., costs of the Chancellor's Office, Business Office, etc.).

Student Services (68)
Expenditures for services to the student body as a whole (i.e., student health services, counseling programs, registrar, etc.).

Institutional Services and General (72)
Expenditures of the University as a whole that are of a general character not relating to any specific division (i.e., Alumni Office, Public Information Office).  Expenses of service departments are partly or fully recharged to accounts in other functions (i.e., Fleet Services, Distribution Services, and Storehouse).

Auxiliary Enterprises (76)
Expenditures of enterprises operated primarily for service to students and staff and which are intended to be self-supporting, such as residence and dining halls.

Student Aid (77-79)
Expenditures for scholarships, fellowships, and prizes.