73000 Current Services

This object includes the payments for services provided to the institution which assist in the performance and achievement of institutional programs, and in the operation, repair, and maintenance of institutional facilities. It excludes contracted services classified under major object number 1900.

73100 Travel

This major object includes the payments for legitimate expenses while in authorized travel status in service to the State of North Carolina and The University of North Carolina. Travel expenses include transportation expenses, subsistence expenses, annual meetings, conferences and conventions for the purpose of conducting business and exchanging information, and other travel expenses.

73110 In-State Travel

This minor object includes the payments for travel expenses associated with trip destinations located within the boundaries of the State of North Carolina.

73111 In-State Transportation - Air

This subsidiary object is used to record travel by air to destinations within the boundaries of the state of North Carolina.

73112 In-State Transportation - Ground

This subsidiary object is used to record ground travel to destinations within the boundaries of the State of North Carolina. Ground transportation includes travel by sea.

73113 In-State Transportation - Other

This subsidiary object is used to record other transportation expenses including tolls, parking, and other related transportation costs not otherwise identified.

73114 In-State Lodging

This subsidiary object is used to record payments for lodging expenses within the boundaries of the state of North Carolina.

73115 In-State Meals

This subsidiary object is used to record payments for meals within the boundaries of the state of North Carolina.

73116 In State Other Expense

This subsidiary object is used to record payments for miscellaneous telephone charges, baggage handling gratuities, and other appropriate items when traveling inside the boundaries of the state of North Carolina.

73119 In-State Registration

This subsidiary object includes payments for registration fees for programs within the boundaries of the state of North Carolina.

73120 Out-of-State Travel

This minor object includes the payments for travel expenses associated with trip destinations located outside the boundaries of the State of North Carolina.

73121 Out-of-State Transportation - Air

This subsidiary object is used to record travel by air to destinations outside the boundaries of the state of North Carolina.

73122 Out-of-State Transportation - Ground

This subsidiary object is used to record ground travel to destinations located outside the boundaries of the State of North Carolina. Ground transportation includes travel by sea.

73123 Out of State Transportation - Other

This subsidiary object is used to record other transportation expenses including tolls, parking, and other related transportation costs not otherwise identified.

73124 Out of State Lodging

This subsidiary object is used to record payments for lodging expenses outside the boundaries of the state of North Carolina.

73125 Out of State Meals

This subsidiary object is used to record payments for meals outside the boundaries of the state of North Carolina.

73126 Out of State Other Expense

This subsidiary object is used to record payments for miscellaneous telephone charges, baggage handling gratuities, and other appropriate items when traveling outside of the boundaries of the state of North Carolina.

73129 Out-of-State Registration

This subsidiary object includes payments for registration fees for programs outside the boundaries of the state of North Carolina.

73130 Out of Country Travel

This minor object includes the payments for travel expenses associated with trip destinations located outside the boundaries of the United States.

73131 Out-of-Country Transportation - Air

This subsidiary object includes the costs of proceeding from one place to another place while in travel status. The destination of the trip must be located outside the boundaries of the United States.

73132 Out-of-Country Transportation - Ground

This subsidiary object is used to record ground travel to destinations located outside the boundaries of the United States. Ground transportation includes travel by sea.

73133 Out of Country Transportation - Other

This subsidiary object is used to record other transportation expenses including tolls, parking, and other related transportation costs not otherwise identified.

73134 Out of Country Lodging

This subsidiary object is used to record payments for lodging expenses outside the boundaries of the state of the United States.

73135 Out of Country Meals

This subsidiary object is used to record payments for meals outside the boundaries of the United States.

73136 Out of Country Other Expense

This subsidiary object is used to record payments for miscellaneous telephone charges, baggage handling gratuities, and other appropriate items when traveling outside of the boundaries of the United States.

73139 Out-of-Country Registration

This subsidiary object includes payments for registration fees for programs outside the boundaries of the United States.

73140 Board/Non-Employee Travel

This Minor object is used to record payments for travel expenses associated with non-employee travel.

73141 Board/Non-Employee Transportation

This subsidiary object is used to record payments for transportation to non-university employees, including the Governing Board of the University.

73144 Board/Non-Employee Subsistence

This subsidiary object is used to record payments for subsistence to non-university employees, including the Governing Board of the University.

73200 Communication

This major object includes the payments for transmitting verbal or written messages, correspondence, data, and information. It includes the costs of telephone services, telegrams, postage, messenger and courier services, and post office box rental.

73300 Utilities

This major object includes the payments for utility services, exclusive of telephone services, and includes the costs of electricity, water, natural gas, propane gas, diesel fuel, fuel oil, coal, heat, light, and power. It excludes the costs of fuels and oils used in the operation of motor vehicles.

73400 Printing and Binding

This major object includes the payments for printing, production, reproduction, and binding of books, bulletins, leaflets, pamphlets, manuals, monographs, drawings, pictures, diplomas, publications not added to library collections, etc. The services may be performed by commercial firms, state agencies, and intra­institutional divisions. It includes the cost of non-library book repair materials, purchased duplication services, and type-setting services.

73500 Repairs and Maintenance

This major object includes the payments for contractual services, including both labor and materials, to repair, maintain, overhaul, rebuild, renew, and restore institutional facilities and resources, such as buildings, equipment, motor vehicles, furniture, roads, walks, and drives, excluding those specific projects identified in capital improvements budgets. Repairs are corrective and restorative following wear and deterioration of an asset; maintenance is preventive and anticipatory. The contractual services may be performed by commercial firms, state agencies, and intra-institutional divisions.

73600 Freight and Express

This major object includes the payments for services to transport, move, or deliver objects, materials, or resources owned or used by the institution. The objects are moved within or from within the institution. It excludes the costs incurred when objects, materials, and resources are originally acquired; these initial transportation costs are added to the objects' costs.

73700 Advertising

This major object includes the payments for advertisements and announcements.

73800 Data Processing

This major object includes the payments for electronic or automatic data processing services rendered for an institution by commercial firms, state agencies, and intra­institutional divisions. The processed data can be related to academic, administrative, financial, scientific, statistical, or engineering activities. It includes the costs of computer printouts, such as the printing of address labels and financial reports, and the grading of examinations, and key-punching services.

73900 Other Current Services

This major object includes payments for contracted services not identified by major objects numbered 73100 through 73800. It includes costs of legal notices and legal advertisements, information and credit report services, periodical clipping services, janitorial and garbage removal services, boiler inspection services, pest control services, water treatment services, employee education, contracted food services, prerecorded tapes and institutes, seminars and workshops for the purpose of training and instruction.

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