Chart of Accounts Purpose Values and Definitions (as of October 2025)


GENERAL INFORMATION REGARDING PURPOSE 

PURPOSE values are used to define the activity associated with expenditure transactions.  All expenditure transactions should have a valid value per the instructions below.

All Balance Sheet (assets, liabilities, net assets) transactions should be assigned a PURPOSE value of 010 – Balance Sheet.

PURPOSE value 999 – Unspecified can only be used for external revenue and transfer transactions but those transactions can also be assigned a non-999 value below. 

Providing a non-999 PURPOSE provides additional information for those transactions and users are encouraged to use a more descriptive code whenever possible.

The following PURPOSE values are reserved for transactions in the sponsored award FUND range 310000/329999:  110 – Instruction – Sponsored; 200 – Research – Sponsored Organized; 206 – Sponsored Training; 210 – Clinical Trials – Federal, 302 – Other Sponsored Activities-Gen; 304 – Clinical Trials – Non-Federal.  All transactions with a sponsored FUND must use one of these values.  These should never be used with non-sponsored FUNDs.

PLEASE CONTACT Carla Bucci (cbucci@uchicago.edu) for further assistance or questions related to PURPOSE value assignment.

 

 

Instruction

Definition

The Instruction Purpose Value includes:

  • All costs that are part of The University of Chicago’s instruction program, including all student coursework as well as activities related to the completion of theses and dissertations (100 – Instruction General or 102/106).
  • Costs incurred for teaching and training activities, whether for credit toward a degree or not, offered through regular academic departments or separate instructional divisions (100 – Instruction General or 102/106).
    • Including specific instructional or training activities, which are funded by grants or contracts from Federal or non-Federal sponsors. 
    • This would exclude research training grants (ex. NIH F, T and K awards) included in Research below (206 – Research Sponsored Training).
  • Information technology for instructional activities which are separately budgeted and are provided at the unit level (100  Instruction General):
    • Classroom technology
    • Instructional technology
    • Computing labs
  • Student internships that are required as part of a course to earn degree credit (100 – Instruction General).
  • Laboratory School expenses (101 – Instruction Precollegiate).
  • Academic organization administration including department chair expenses (109 – Academic Dept Administration).
  • All sponsored awards that receive the negotiated Instruction F&A rate (110 – Instruction - Sponsored).
  • Cost related to medical education (see values 108 & 120/126 Medical Education).
  • Departmental Research costs which are not separately budgeted and accounted for, including faculty start-up funds (130 – Research - Departmental).

 

The Instruction Purpose value does not include:

  • Developing or teaching in-house skills training sessions for employees (e.g., supervisory training).
  • Expenses for academic personnel whose primary activity is administration – for example, academic deans (see Academic Support below).

Values
  • Instruction – General (100)
  • Instruction – Precollegiate (101)
  • Instruction – Undergrad (102)
  • Instruction – Master & Cert (104)
  • Instruction – PHD (106)
  • Instruction – Med Education – MD (108)
  • Academic Dept Administration (109)
  • Instruction – Sponsored (110)
  • Instruction – Med/Clinical (120)
  • Instruction – GME Residency (122)
  • Instruction – GME Fellowships (124)
  • Instruction – Med Education-CME (126)
  • Research – Departmental (130)
  • Scholar – General (150)

Primary User(s)

Academic Organizations

Research

Definition

The Research Purpose Value includes:

  • All sponsored awards that receive the negotiated Research F&A rate and any other awards that are specifically organized to produce research that are funded by an agency external to the University of Chicago, both Federal and Non-Federal (200 – Research - Sponsored Organized).
    • PURPOSE 200 should only be used with FUNDs in the sponsored award range (310000/310007 for Federal and 321000/321005 for non-federal awards). 
  • Costs incurred for internally funded research that is separately budgeted and accounted for and provided after an internal competition much like the competition that is inherent in obtaining external funds (202 – Research - University Organized).
    • PURPOSE 202 should only be used with FUNDs in the Internal Projects range (271500/271999).
  • Sponsored Research Training such as NIH F, T and K awards (206 – Research - Sponsored Training).
    • PURPOSE 206 should only be used with FUNDs in the Federal sponsored award range (310000/310007). 
  • Federal Clinical Trials (210 – Clinical Trials - Federal).
    • PURPOSE 210 should only be used with FUND 321006 – Clinical Trials (federal)

 

The Research Purpose Value does not include:

  • Expenses for research not separately budgeted and accounted for.
  • Sponsored programs for non-research activities.

Values
  • Research – Sponsored Organized (200)
  • Research – University Organized (202)
  • Research – Sponsored Training (206)
  • Clinical Trials – Federal (210)

Primary User(s)

Academic Organizations

Central Organizations

Other Academic Activities

Definition

The Other Academic Activities Purpose Value includes:

  • Non-sponsored costs related to general public/community services (300 – Public Service).  These are non-instructional services benefiting external individuals and groups.  Examples include:  cooperative extension services, community outreach programs, public broadcasting, and advisory services provided to the broader community and society, rather than to the institution’s own academic functions. 
  • Sponsored costs related to general public/community service (302 – Other Sponsored Activities (see below)).
    • Examples of other sponsored activities include:  art exhibits and performing arts primarily for service to the public, community development programs, community-focused conferences, seminars and workshops, cultural events, and health services, and University sponsored activities other than Instruction and Research defined above.  This may include sponsored awards for activities related to Library, Auxiliary Enterprises, Student Administration, Operation & Maintenance. 
  • Clinical Trials funded through non-Federal sources such as pharmaceutical drug companies (304 – Clinical Trials Non-Federal).
    • PURPOSE 304 should only be used with FUND 321500 – Clinical Trials (non-federal)

 

The Other Academic Activities Purpose Value does not include:  

  • Instruction and research services defined above.
  • Student Services and Student Activities defined below.

Values
  • Public Service (300)
  • Other Sponsored Activities (302)
  • Clinical Trials – Non-Federal (304)

Primary User(s)

Academic Organizations

Central Organizations

Academic Support

Definition

The Academic Support Purpose Value includes:

  • Provost, Dean and Local Business Center (LBC) expenses (400 – Provost and Deans Admin).
  • Clinical administration in the Biological Sciences Division, including administration of off-site clinics (410 – Clinical Admin).
  • Costs incurred for the operation of the Library, including the cost of books and library materials.  Library expenses that are part of the central library system and have a library ORG (420 – Library).  Costs for libraries at the unit level (430 - Other Academic Activities).
  • Costs incurred to provide support services for University of Chicago’s primary programs of instruction, research, and public service (430 – Other Academic Activities).
  • Non-sponsored conferences, seminars and workshops related to academic activities (430 – Other Academic Activities).
  • Costs incurred for the operation of the University museums and theaters (431 – Museums and 432 – Theaters).
  • Costs incurred for alumni and development activities at the unit level (433 – Alumni & Development Dept).

 

The Academic Support Purpose Value does not include:

  • Expenses of department chair (included in 109 - Academic Dept Administration above).

Values
  • Provost and Deans Admin (400)
  • Clinical Admin (410)
  • Library (420)
  • Other Academic Activities (430)
  • Museums (431)
  • Theaters (432)
  • Alumni & Development – Dept (433)

Primary User(s)

Academic Organizations

Central Organizations

Institutional Support

Definition

The Institutional Support Purpose Value includes:

  • Costs incurred by the general executive and administrative offices which serve the entire university and other general expenses which do not relate solely to any major function of the university (instruction, research, public service, auxiliaries).
  • Expenses for all central, executive-level activities concerned with financial, management and long-range planning for the University of Chicago (500 – General Administration)
    • Includes ORGs such as:   President’s Office, Finance & Administration, Budget Office, Provost Office, Treasury, Risk Management, IT Services, Investment Office, Bursar, Internal Audit, Legal, Communications, Civic Engagement, National Lab Leadership.
  • Costs incurred by separate university-wide organizations established primarily to administer sponsored projects.
    • Expenses of the University Research Administration ORG 77000 only (510 – Sponsored Project Admin - General).
    • Expenses of the BSD Office of Clinical Research ORG 26920 only (512 – Sponsored Project Admin - Clinical).
    • Expenses related to IRB (institutional review board), IACUC (institutional animal care & use committee) and other such sponsored project compliance related costs (514 – Research Administration - Compliance).
  • Costs incurred for fundraising, public relations, alumni relations, and other similar activities at the institutional level (520 – Alumni & Development).
    • Primary central offices that would be assigned to Alumni & Development are:  627 – Alumni Relations & Development.
  • Costs incurred for lobbying activities of the Office of Federal Regulations ORG (531 – Lobbying).
  • Costs incurred for support to Argonne & Fermi labs, primarily by the Office of VP for Research (535 – Argonne/Fermi).
  • All other costs of a general nature in a central organization that is not captured above (530 – Other Institutional Activities).

Values
  • General Administration (500)
  • Sponsored Projects Admin – General (510)
  • Sponsored Projects Admin – Clinical (512)
  • Research Administration – Compliance (514)
  • Alumni & Development – Inst (520)
  • Other Institutional Activities (530)
  • Lobbying (531)
  • Argonne/Fermi Related Expenses (535)

Primary User(s)

Central Organizations

Depreciation

Definition

The Depreciation Purpose Value includes:

  • Depreciation and amortization expense for University capitalized assets.  This includes expenses charged to COA ACCOUNTs in the Depreciation and Amortization range, such as:  78000-Depr-Land & Land Improv; 78005-Depr-Building/Improvements; 78010-Depr-Leasehold Improv; 78015-Depr-Equipment-Fixed; 78020-Depr-Equipment-Moveable; 78025-Depr-Books; 78040-Depr-Software; and 78500-Amortization-Finance Leases.
  • This value may ONLY be used by Central Finance.

The Depreciation Purpose Value does not include:

  • Transactions other than the above.

Values
  • Depreciation (540)

Primary User(s)

All Organizations with Capitalized Assets

Debt Service

Definition

The Debt Service Value includes:

  • Interest expense on University notes and bonds as well as interest related to finance leases (560 – Interest Expense).
  • Consulting and other fees related to debt issuance (562 – Other Debt Service).
  •  The above values may ONLY be used by Central Finance.

The Debt Service Purpose Value does not include:

  • Transactions other than the above.

Values
  • Interest Expense (560)
  • Other Debt Service (562)

Primary User(s)

Central Organizations

Student Services

Definition

The Student Services Purpose Value includes:

  • Costs incurred for the administration of student affairs and activities that, as their primary purpose, contribute to students’ emotional and physical well-being and intellectual, cultural, and social development outside the context of the formal instruction program.  Student Services can occur at the Central or Unit level.
  • Activities such as:  Dean of Students, admissions, registrar, student records, counseling and placement services, advisors, catalogs, student health services, student recruitment, orientation, student outreach, commencement, and convocation activities (600 Student Services).  This could also include guidance of students with regard to their general studies, program of study, and career opportunities as well as writing references for students.
  • Primary central offices that would be assigned to Student Services are:  625 - Campus & Student Life and 626 - Enrollment & Student Advancement.
  • Activities of the Financial Aid Office in Central (ex. 626-Enrollment & Student Adv) or in academic ENTITIES (602 – Student Administration Financial Aid) .
  • Expenses for student activities such as cultural events, social events, student newspapers, intramural athletics, student organizations/clubs, and intercollegiate athletics (610 – Student Activities).

PURPOSE 6xx should NOT be used for sponsored award transactions (FUNDs 310000/329999).  If sponsored awards are received for student services activities, the PURPOSE value should be 302 – Other Sponsored Activities. The Student Services Purpose Value does not include:

  • Auxiliary Enterprises:  Services like residence halls, food services and college stores that are self-supporting.
  •  
  • Academic Support:  Services that directly support the academic program, such as tutoring or academic advising that is part of a formal course or program.
  • Outright scholarship or fellowship grants to students, which are included in Scholarships and Fellowships below.

Values
  • Student Services (600)
  • Student Admin – Financial Aid (602)
  • Student Activities (610)

Primary User(s)

Academic Organizations

Central Organizations

Scholarship & Fellowships

Definition

The Scholarship & Fellowships Purpose Value includes:

  • Expenses for scholarships and fellowships—from restricted or unrestricted funds—in the form of grants that neither require the student to perform service to the University of Chicago as consideration for the grant nor require the student to repay the amount of the grant to the funding source.
    • Scholarships:  Grants-in-aid, trainee stipends, tuition, and fee waivers to undergraduate students.
    • Fellowships:  Grants-in-aid and trainee stipends to graduate students.
  • Scholarship and Fellowship expenses are charged to the financial aid COA ACCOUNTs (75400/75800).

The Scholarship & Fellowships Purpose Value does not include:

  • Financial aid administration, which is assigned to PURPOSE 602 Student Admin – Financial Aid..
  • Trainee stipends awarded to individuals who are not enrolled in formal course work, which should be charged to research.
  • Student awards made in exchange for services provided to the University of Chicago, such as graduate and teaching assistantships and student work-study programs.

Values
  • Student Scholarships & Fellowships (650)

Primary User(s)

Academic Organizations

Central Organizations

Operations & Maintenance

Definition

The Operations & Maintenance Purpose Value includes:

  • Costs incurred for the administration, supervision, operation, maintenance, preservation, and protection of the University of Chicago’s physical plant.
    • The majority of the expense in Operations & Maintenance comes from central operations like Facilities Services, University Police, and Hazardous Waste but there are also O&M expenses in the units.
    • O&M expenses at the unit level that are not provided by University Facilities Services should be assigned to 727 – O&M Departmental.  These would be in-house services or purchased externally.
  • Operations and Maintenance includes the following types of expenses (ORGs using those PURPOSE codes are underlined):
    • Facilities Services:  Utilities (700/706)
    • Facilities Services:  Building System Maintenance (707/708)
    • Facilities Services:  Grounds Maintenance (710)
    • Facilities Services, University Police, IT Services, Other Safety:  Security (709, 711, 712, 713)
    • Facilities Services:  Custodial/Waste Disposal (714, 715, 725)
    • BSD:  Various O&M (716, 717, 718)
    • PSD:  Magellan Telescope (724)
    • Facilities Services:  Specific Building (719)
    • Facilities Services:  Specific Building Group (720)
    • Facilities Services:  Land Improvements (721)
    • Facilities Services:  Asbestos Abatement (722)
    • Facilities Services/Units:  Classroom Projects (728)
    • Risk Management:  Property Insurance (723)
    • Facilities Services:  Other Services (730, 731, 733)
    • Units:  Departmental (724), Specific Entity (726), Lease (729)
    • Recharge:  Recharge Operations (732)

The Operations & Maintenance Purpose Value does not include:

  • Costs that will be capitalized in accordance with the University of Chicago’s capitalization policy.

Values
  • O&M - Utilities – Electricity (700)
  • O&M - Utilities - Natural Gas (701)
  • O&M - Utilities - Water Usage (702)
  • O&M - Utilities – Steam (703)
  • O&M - Utilities - Water Treatment (704)
  • O&M - Utilities - Med Center Water (705)
  • O&M - Utilities – Chiller (706)
  • O&M - Maint - North Campus Zone (707)
  • O&M - Maint - South Campus Zone (708)
  • O&M - Campus Bus (709)
  • O&M - Grounds Maintenance (710)
  • O&M – Security (711)
  • O&M - Research Safety (712)
  • O&M - Radiation Safety (713)
  • O&M - Custodial Services (714)
  • O&M - Waste Disposal Non-Hazardous (715)
  • O&M - BSD Maint Excluding Med Center (716)
  • O&M - BSD Environmental Health & Safety (717)
  • O&M - BSD Maint Medical Center (718)
  • O&M - Specific Building (719)
  • O&M - Specific Building Group (720)
  • O&M - Land Improvements - non cap (721)
  • O&M - Asbestos Abatement Projects (722)
  • O&M - Property Insurance (723)
  • O&M - Magellan Telescope (724)
  • O&M - Hazardous Chemical Waste (725)
  • O&M - Specific Entity (726)
  • O&M – Departmental (727)
  • O&M - Classroom Projects (728)
  • O&M - Space Rental (729)
  • O&M - Facilities Services Other (730)
  • O&M - General Maintenance (731)
  • O&M - Recharge Operations (732)
  • O&M – Building Repairs (733)

Primary User(s)

Academic Organizations

Central Organizations

Auxiliary Enterprises

Definition

The Auxiliary Enterprises Purpose Value includes:

  • All expenses relating to the operation of auxiliary enterprises.
    • Auxiliary activities are self-supporting, generate revenue primarily by sales to individuals who are part of the University of Chicago community, and exist to provide services as a convenience to students, faculty, or staff.
  • Auxiliary enterprises include student residence halls and dining, university press, residential properties, commercial real estate operations, student wellness, transportation, and parking services.
  • PURPOSE value 800 should ONLY be used with FUNDs in the Auxiliary Enterprise range (345000/345999).
  •  PURPOSE 800 should NOT be used for sponsored award transactions (FUNDs 310000/329999).  If sponsored awards are received for auxiliary enterprise activities, the PURPOSE value should be 302 – Other Sponsored Activities.

The Auxiliary Enterprises Purpose Value does not include:

  • Transactions other than the above.

Values
  • Auxiliary Enterprises (800)

Primary User(s)

Auxiliary Enterprises

Recharge Operations

Definition

The Recharge Operations Purpose Value includes:

  • Recharge Operations are shared resources that provide access to instruments, technologies, as well as expert consultation and other services to scientific and clinical investigators, other University personnel and the general public may be served incidentally by the operation.  
  • This purpose should ONLY be used for transactions of University approved recharge operations using a recharge COA FUND (346000/346999), the only exception being recharge operation deficit subsidies charged to non-recharge FUNDs
  • Internal revenue (through IC and ITC billing) and recharge expenses are charged to the recharge FUND and assigned a PURPOSE of 820 Recharge Operations.
  • Any IC or ITC billing done by an entity that is not a recharge operations (i.e., doesn’t have a recharge FUND 346xxx) should NOT use PURPOSE 820 for their internal revenue.
  • PURPOSE 820 should NOT be used for sponsored award transactions (FUNDs 310000/329999).  If sponsored awards are received for recharge operation activities, the PURPOSE value should be 302 – Other Sponsored Activities.

 

The Recharge Operations Purpose Value does not include:

  • Transactions other than the above.

Values
  • Recharge Operations (820)

Primary User(s)

Recharge Operations

BSD Clinical Services

Definition

The BSD Clinical Services Purpose Value includes:

  • Expenses and revenues generated from non RVU clinical services.
  • Expenses and revenues generated from RVU clinical services.
  • Contracts with an affiliate or joint ventures.

 

The BSD Clinical Services Purpose Value does not include:

  • Transactions other than the above.

Values
  • Physician Services - Non-RVU (850)
  • Physician Services – RVU (851)
  • External Contracts - Non-RVU (852)

Primary User(s)

BSD Clinical Services organizations only

Argonne National Lab

Definition

The Argonne National Lab Purpose Value includes:

  • This purpose is assigned to the year-end entry made by Financial Services to record Argonne National Laboratory operating expenses.

The Argonne National Lab Purpose Value does not include:

  • Transactions other than the above.

Values
  • Argonne National Lab (860)

Primary User(s)

Financial Services – Central Accounting ONLY

Agency

Definition

The Agency Purpose Value includes:

  • Agency Funds are expenses of separately organized operations that are owned or controlled by entities unrelated to the institution’s primary mission (e.g., teaching or research). 

 

  • Agency Funds do not belong to the university but are managed by a university employee.  Money coming into Agency Funds is generally payment from external entities.  A typical example is an academic journal of which the editor is a faculty member.  Payment is accepted for subscriptions and printing, distribution and other expenditures are recorded, but the funds ultimately belong to the organization that publishes the journal.  Other common examples of Agency funds are faculty professional organizations, fraternities & sororities, student organizations, campus newspapers and other independent organizations that are closely connected to the University.
  • This PURPOSE value only applies to transactions with a COA FUND in the Agency range (900000/989999).
  • All transactions with an agency FUND range should have a PURPOSE value of 870.

The Agency Purpose Value does not include:

  • University owned funds

Values
  • Agency Activities (870)

Primary User(s)

Academic Organizations

Central Organizations

Balance Sheet

Definition

The Balance Sheet Purpose Value includes:

  • Transactions to balance sheet COA ACCOUNTs (assets, liabilities, and net assets) will use this purpose value.

The Balance Sheet Purpose Value does not include:

  • Transactions to P&L COA ACCOUNTs (revenues, expenses, transfers).

Values
  • Balance Sheet (010)

Primary User(s)

All Organizations

Unspecified

Definition

The Unspecified Purpose Value includes:

  • Transactions recording external revenue (tuition, education program income, auxiliary, patient service, other external revenue) or transfers can use this purpose value.
  • Internal Revenue should be assigned a PURPOSE value other than 999.

Units that want to do mission reporting should use one of the purpose values listed above for their external revenue and transfers.

The Unspecified Purpose Value does not include:

  • Balance Sheet (Assets, Liabilities, Net Assets), Expenses

Values
  • Unspecified Purpose (999)

Primary User(s)

All Organizations