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1 | Object Code Listing Active Only | |||||||||||||||||||||||||
2 | Time run: 6/1/2026 6:00:41 AM | |||||||||||||||||||||||||
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4 | Object Code Account Type Code | Object Code | Object Code Description | Object Code Long Description | Object Code iJournal Distribution Indicator | Object Code iJournal Special Indicator | Object Code iJournal Central Indicator | Object Code Last Node Indicator | Object Code Enabled Indicator | Object Code FS Line Group Long Name | ||||||||||||||||
5 | Asset | 10000 | ASSETS | N | N | N | N | Y | - | |||||||||||||||||
6 | Asset | 11000 | CASH AND CASH EQUIVALENTS | To record investments in the Merged Pool related to gain on sale of stock, LLP, real estate and other specifically invested assets | N | N | N | N | Y | - | ||||||||||||||||
7 | Asset | 11050 | FUNDS DUE TO/FROM-SYSTEM ONLY | To record the profit & loss component owned by a noncontrolling interest. This occurs when the University is required to consolidate 100% of a subsidiary entity, but the University does not own 100% of the entity. The change in non-controlling interest is the Profit & Loss share that does not belong to the University. | N | N | N | Y | Y | 100-Cash and cash equivalents | ||||||||||||||||
8 | Asset | 11055 | FUNDS DUE TO DUE FROM-RECLASS | To record reclassification entries to offset 11050, which has a balance caused by ZBxxx agency awards. | N | N | Y | Y | Y | 100-Cash and cash equivalents | ||||||||||||||||
9 | Asset | 11100 | CASH CLEARING | N | Y | Y | Y | Y | 100-Cash and cash equivalents | |||||||||||||||||
10 | Asset | 11110 | CASH | N | N | N | N | Y | - | |||||||||||||||||
11 | Asset | 11115 | DOMESTIC CASH - OPERATING | N | Y | Y | Y | Y | 100-Cash and cash equivalents | |||||||||||||||||
12 | Asset | 11116 | DOMESTIC CASH - EXPENDABLE | N | Y | Y | Y | Y | 100-Cash and cash equivalents | |||||||||||||||||
13 | Asset | 11120 | FOREIGN CASH - OPERATING | N | Y | Y | Y | Y | 100-Cash and cash equivalents | |||||||||||||||||
14 | Asset | 11125 | PETTY CASH | To record small cash funds maintained at various University departments for minor, incidental operational expenditures. | N | Y | Y | Y | Y | 100-Cash and cash equivalents | ||||||||||||||||
15 | Asset | 11150 | CASH EQUIVALENTS | N | N | N | N | Y | - | |||||||||||||||||
16 | Asset | 11160 | CASH EQUIVALENTS | N | N | Y | Y | Y | 100-Cash and cash equivalents | |||||||||||||||||
17 | Asset | 11180 | ASSETS LIMITED AS TO USE | N | N | N | N | Y | 105-Assets limited as to use | |||||||||||||||||
18 | Asset | 11185 | ASSETS LIMITED AS TO USE | N | N | N | Y | Y | 105-Assets limited as to use | |||||||||||||||||
19 | Asset | 11186 | 457B DEFERRED COMP PLAN ASSETS | To record the plan assets for the University¿s non-qualified deferred compensation plan under Internal Revenue Code 457(b). The plan is offered to a select group of highly compensated employees. There is no University contribution related to the plan. | N | N | Y | Y | Y | 105-Assets limited as to use | ||||||||||||||||
20 | Asset | 11200 | ACCOUNTS RECEIVABLE | N | N | N | N | Y | - | |||||||||||||||||
21 | Asset | 11205 | SLAC PAYROLL CLEARING | To record a receivable from SLAC National Accelerator Laboratory for payroll paid by Stanford for SLAC employees. Auto-accounts from Expenditure Types 5199X | N | N | N | Y | Y | 110-Accounts receivable, net | ||||||||||||||||
22 | Asset | 11210 | UNBILLED SPONSORED RECEIVABLES | Unbilled Sponsored Receivables. For use by Sponsored Receivables Management only. | Y | Y | Y | Y | Y | 110-Accounts receivable, net | ||||||||||||||||
23 | Asset | 11211 | UNBILLED MISCELLANEOUS AR | Unbilled Miscellaneous Accounts Receivable. For Controller's Office Use only. | N | N | Y | Y | Y | 110-Accounts receivable, net | ||||||||||||||||
24 | Asset | 11212 | BILLED MISCELLANEOUS AR | Billed Miscellaneous Accounts Receivable. For Controller's Office Use only. | N | N | Y | Y | Y | 110-Accounts receivable, net | ||||||||||||||||
25 | Asset | 11215 | RECEIVABLES CLEARING | To record accounts receivable payments temporarily held in a clearing account pending proper identification, coding, and posting to the appropriate receivable account. | N | Y | Y | Y | Y | 110-Accounts receivable, net | ||||||||||||||||
26 | Asset | 11216 | AR - UNAPPLIED RECEIPTS | To record accounts receivable payments that have been received but not yet matched or applied to a specific outstanding accounts receivable balance. | N | N | N | Y | Y | 110-Accounts receivable, net | ||||||||||||||||
27 | Asset | 11217 | AR - ON ACCOUNT RECEIPTS | To record accounts receivable payments received from customers or sponsors that are held on account pending application to specific invoices or charges. | N | N | N | Y | Y | 110-Accounts receivable, net | ||||||||||||||||
28 | Asset | 11220 | BILLED SPONSORED RECEIVABLES | Billed Sponsored Receivables. For use by Sponsored Receivables Management only. | N | N | Y | Y | Y | 110-Accounts receivable, net | ||||||||||||||||
29 | Asset | 11221 | OTHER REC - GENERAL | To record general accounts receivable amounts due to the University that do not fall within a more specific receivable category. | Y | Y | Y | Y | Y | 110-Accounts receivable, net | ||||||||||||||||
30 | Asset | 11222 | OTHER REC - AUX & SERVICE CTR | To record accounts receivable amounts due to the University's auxiliary enterprises and service centers for goods or services provided. | Y | Y | Y | Y | Y | 110-Accounts receivable, net | ||||||||||||||||
31 | Asset | 11223 | OTHER REC - PROPERTY REAL EST | N | Y | Y | Y | Y | 110-Accounts receivable, net | |||||||||||||||||
32 | Asset | 11225 | OTHER REC - FEMA DEPOSIT | To record receivables from FEMA | N | N | Y | Y | Y | 110-Accounts receivable, net | ||||||||||||||||
33 | Asset | 11227 | GLOBAL INTERCOMPANY AR/AP | N | Y | Y | Y | Y | 110-Accounts receivable, net | |||||||||||||||||
34 | Asset | 11229 | UNBILLED REAL ESTATE RECEIVABLES | N | Y | Y | Y | Y | 110-Accounts receivable, net | |||||||||||||||||
35 | Asset | 11230 | ACCTS REC - ALLOW FOR LOSSES | To record the estimated credit balance allowance offsetting gross accounts receivable for amounts deemed unlikely to be collected, reducing net receivables to their realizable value. | N | Y | Y | Y | Y | 110-Accounts receivable, net | ||||||||||||||||
36 | Asset | 11240 | INCOME RECEIVABLE -INT DIV OTH | N | N | Y | Y | Y | 110-Accounts receivable, net | |||||||||||||||||
37 | Asset | 11250 | NOTES RECEIVABLE | To record the principal balances of formal promissory notes due to the University from borrowers under written loan agreements. | N | N | Y | Y | Y | 110-Accounts receivable, net | ||||||||||||||||
38 | Asset | 11260 | PENDING TRADE RECEIVABLE | N | N | Y | Y | Y | 110-Accounts receivable, net | |||||||||||||||||
39 | Asset | 11265 | TAX WITHHOLDING RECEIVABLE | N | N | Y | Y | Y | 110-Accounts receivable, net | |||||||||||||||||
40 | Asset | 11270 | STUDENT ACCOUNTS REC | N | N | N | N | Y | - | |||||||||||||||||
41 | Asset | 11271 | STUDENT AR -GENERAL | To record general accounts receivable amounts due from students for tuition, fees, and other charges billed through the student accounts system. | N | Y | Y | Y | Y | 110-Accounts receivable, net | ||||||||||||||||
42 | Asset | 11272 | STUDENT AR -PAYMT PLAN AR | To record student accounts receivable balances enrolled in an approved payment plan, representing installment amounts due over the plan period. | N | N | Y | Y | Y | 110-Accounts receivable, net | ||||||||||||||||
43 | Asset | 11273 | STUDENT AR -PSOFT PAYMT CONTRL | To record student payment control balances managed through PeopleSoft, used for system-level reconciliation of student account transactions. | N | Y | Y | Y | Y | 110-Accounts receivable, net | ||||||||||||||||
44 | Asset | 11275 | STUDENT AR -UNAPPLIED AID | To record financial aid disbursements credited to student accounts that have not yet been applied to outstanding tuition or fee charges. | N | N | Y | Y | Y | 110-Accounts receivable, net | ||||||||||||||||
45 | Asset | 11276 | AGENCY A/R | To record receivable amounts due from external agencies under contractual arrangements to cover tuition and fees for services or programs provided by the University. | N | N | Y | Y | Y | 110-Accounts receivable, net | ||||||||||||||||
46 | Asset | 11279 | STUDENT AR - ALLOW FOR LOSS | To record the estimated credit balance allowance offsetting gross student accounts receivable for amounts deemed unlikely to be collected, reducing net student receivables to their realizable value. | N | N | Y | Y | Y | 110-Accounts receivable, net | ||||||||||||||||
47 | Asset | 11280 | STUDENT LOANS RECEIVABLE | N | N | N | N | Y | - | |||||||||||||||||
48 | Asset | 11281 | STUDENT LOANS RECEIVABLE GROSS | N | N | N | N | Y | - | |||||||||||||||||
49 | Asset | 11283 | STUDENT LOANS REC SU | To record the principal balances of student loans funded by Stanford University and extended to students under University-administered loan programs. | N | N | Y | Y | Y | 140-Student loans receivable, net | ||||||||||||||||
50 | Asset | 11284 | STUDENT LOANS REC GOVT | To record the principal balances of student loans funded by the federal government and administered by the University under government loan programs such as Perkins. | N | N | Y | Y | Y | 140-Student loans receivable, net | ||||||||||||||||
51 | Asset | 11287 | STUDENT LOANS LOAN ORIG CONTRL | To record loan origination control balances used to reconcile and track new student loan disbursements through the loan origination process. | N | N | Y | Y | Y | 140-Student loans receivable, net | ||||||||||||||||
52 | Asset | 11288 | STUDENT LOANS UAS CONTROL | To record control balances related to student loans managed through the University Accounting System, used for reconciliation and system integrity. | N | N | Y | Y | Y | 140-Student loans receivable, net | ||||||||||||||||
53 | Asset | 11289 | STUDENT LOANS ALLOW FOR LOSS | To record the estimated credit balance allowance offsetting gross student loan receivables for amounts deemed unlikely to be collected, reducing net student loans to their realizable value. | N | N | Y | Y | Y | 140-Student loans receivable, net | ||||||||||||||||
54 | Asset | 11290 | LOANS REC FAC STAFF HOUSiNG OT | N | N | N | N | Y | - | |||||||||||||||||
55 | Asset | 11291 | LOANS REC FAC STAFF HOUSING OT | To record the outstanding principal balances of housing loans extended by the University to faculty and staff under University-sponsored loan programs. | N | N | Y | Y | Y | 150-Faculty and staff mortgages and other loans receivable, net | ||||||||||||||||
56 | Asset | 11292 | FSH MORTGAGES REC OFFSET | Faculty mortgage principal liability related to restricted ground lease properties. | N | N | Y | Y | Y | 150-Faculty and staff mortgages and other loans receivable, net | ||||||||||||||||
57 | Asset | 11293 | INTER ENTITY DEBT DUE TO/FROM | N | N | Y | Y | Y | 150-Faculty and staff mortgages and other loans receivable, net | |||||||||||||||||
58 | Asset | 11295 | OTHER LOANS RECEIVABLE | To record the outstanding balances of loans extended by the University that do not fall within a more specific loan receivable category. | N | N | Y | Y | Y | 150-Faculty and staff mortgages and other loans receivable, net | ||||||||||||||||
59 | Asset | 11296 | INTERNAL LOANS BETW FUNDS | N | N | Y | Y | Y | 150-Faculty and staff mortgages and other loans receivable, net | |||||||||||||||||
60 | Asset | 11299 | FSH LOANS ALLOWANCE FOR LOSS | To record the allowance for loss on Faculty Staff Housing Mortgage loans receivable. The balance represents the estimated amount of uncollectable loans. | N | N | Y | Y | Y | 150-Faculty and staff mortgages and other loans receivable, net | ||||||||||||||||
61 | Asset | 11300 | INTERCO ACCTS REC | N | N | N | N | Y | - | |||||||||||||||||
62 | Asset | 11310 | INTERCOMPANY ACCTS RECEIVABLE | To record receivable balances due from SHC and LPCH for intercompany transactions and services. Also includes intercompany transactions with other Stanford owned entities. | Y | Y | Y | Y | Y | 115-Receivables (payables) from SHC and LPCH, net | ||||||||||||||||
63 | Asset | 11311 | UNBILLED IC REC -SHC/LPCH ONLY | To record earned intercompany revenue from SHC and LPCH and their affiliates for which invoices have not yet been issued. This code should only be used for transactions related to SHC or LPCH. | N | N | N | Y | Y | 115-Receivables (payables) from SHC and LPCH, net | ||||||||||||||||
64 | Asset | 11312 | BILLED IC REC - SHC/LPCH ONLY | To record billed intercompany receivable amounts due from SHC and LPCH and their affiliates. This code should only be used for transactions related to SHC or LPCH and their affiliates. This is auto-accounting from Object Code 11313. | N | N | N | Y | Y | 115-Receivables (payables) from SHC and LPCH, net | ||||||||||||||||
65 | Asset | 11313 | CURR MO NET CHG -SHC/LPCH ONLY | To record the net change in intercompany balances with SHC and LPCH and their affiliates for the current month. This code should only be used for transactions related to SHC or LPCH and their affiliates. This is auto-accounting from Expenditure Types 59042 and 59059. | N | N | N | Y | Y | 115-Receivables (payables) from SHC and LPCH, net | ||||||||||||||||
66 | Asset | 11314 | DEFERRED IC REV -SHC/LPCH ONLY | N | N | N | Y | Y | 115-Receivables (payables) from SHC and LPCH, net | |||||||||||||||||
67 | Asset | 11315 | REC PMT CLRING -SHC/LPCH ONLY | N | N | Y | Y | Y | 115-Receivables (payables) from SHC and LPCH, net | |||||||||||||||||
68 | Asset | 11320 | RELATED PARTY TAX RECEIVABLES | To record receivables from SHC and LPCH for net investment income excise tax on investments held by the University or the hospitals. This includes both current and deferred tax receivables from the hospitals. | N | N | Y | Y | Y | 116-Related party tax receivables | ||||||||||||||||
69 | Asset | 11400 | INVENTORY PREPAID OTHER | N | N | N | N | Y | - | |||||||||||||||||
70 | Asset | 11401 | INVENTORY | N | N | N | N | Y | - | |||||||||||||||||
71 | Asset | 11405 | INVENTORY | To record the value of goods, supplies, and materials held by the University for use in operations, resale, or distribution. | Y | Y | Y | Y | Y | 120-Prepaid expenses and other assets | ||||||||||||||||
72 | Asset | 11410 | MATERIAL | To record the cost of raw materials, supplies, and work in process held by University departments or service centers for use in operations, project work, or eventual sale. | Y | Y | Y | Y | Y | 120-Prepaid expenses and other assets | ||||||||||||||||
73 | Asset | 11500 | PREPAID EXPENSES | N | N | N | N | Y | - | |||||||||||||||||
74 | Asset | 11505 | PCARD PREPAID EXPENSES | To record prepaid expenses purchased via the University's procurement card (PCard) that have been paid in advance and will be expensed in a future period. | N | N | Y | Y | Y | 120-Prepaid expenses and other assets | ||||||||||||||||
75 | Asset | 11510 | LINE OF CREDIT ISSUANCE COSTS | Capitalized issuance costs for line of credit arrangements. These issuance costs will be amortized over a period of time. | N | Y | Y | Y | Y | 120-Prepaid expenses and other assets | ||||||||||||||||
76 | Asset | 11520 | GENERAL PREPAID EXPENSES | To record payments made in advance for goods or services that will benefit future periods, to be expensed as the benefit is received. | Y | Y | Y | Y | Y | 120-Prepaid expenses and other assets | ||||||||||||||||
77 | Asset | 11530 | PREPAID EXPENSE AUX SER CTR | To record advance payments made by University auxiliary enterprises and service centers for goods or services to be received or consumed in future periods. | Y | Y | Y | Y | Y | 120-Prepaid expenses and other assets | ||||||||||||||||
78 | Asset | 11535 | PERKINS LOAN CASH BALANCE | Perkins Fund cash balance | Y | Y | Y | Y | Y | 120-Prepaid expenses and other assets | ||||||||||||||||
79 | Asset | 11540 | ADVANCE | To record cash amounts advanced to individuals or departments for anticipated expenditures, pending reconciliation and expense reporting. | N | N | Y | Y | Y | 120-Prepaid expenses and other assets | ||||||||||||||||
80 | Asset | 11541 | SALARY ADVANCE | N | N | Y | Y | Y | 120-Prepaid expenses and other assets | |||||||||||||||||
81 | Asset | 11545 | STANFORD PREPAID TRAVEL CARD | To record prepaid balances loaded onto Stanford-issued travel cards for employee business travel expenses, to be expensed as charges are incurred. | N | N | Y | Y | Y | 120-Prepaid expenses and other assets | ||||||||||||||||
82 | Asset | 11570 | PREPAID STUDENT ACCTS | N | N | N | N | Y | - | |||||||||||||||||
83 | Asset | 11580 | DEFERRED TAX ASSET | Deferred Tax Asset | N | Y | Y | Y | Y | 120-Prepaid expenses and other assets | ||||||||||||||||
84 | Asset | 11581 | DEFERRED TAX ASSET RESERVE | Deferred Tax Asset reserve. When there is high likelihood Stanford will not realize the benefit of the deferred tax asset, a valuation allowance, or reserve is recorded to offset the balance of the deferred tax asset. | N | N | Y | Y | Y | 120-Prepaid expenses and other assets | ||||||||||||||||
85 | Asset | 12000 | PLEDGES RECEIVABLE | N | N | N | N | Y | - | |||||||||||||||||
86 | Asset | 12100 | TR PLEDGES RECEIVABLE | N | Y | Y | Y | Y | 130-Pledges receivable, net | |||||||||||||||||
87 | Asset | 12110 | PR PLEDGES RECEIVABLE | N | N | Y | Y | Y | 130-Pledges receivable, net | |||||||||||||||||
88 | Asset | 12200 | TR PLEDGES PRESENT VALUE DISC | N | N | Y | Y | Y | 130-Pledges receivable, net | |||||||||||||||||
89 | Asset | 12210 | PR PLEDGES PRESENT VALUE DISC | N | N | Y | Y | Y | 130-Pledges receivable, net | |||||||||||||||||
90 | Asset | 12300 | TR PLEDGES REC - ALLOW LOSSES | N | N | Y | Y | Y | 130-Pledges receivable, net | |||||||||||||||||
91 | Asset | 12310 | PR PLEDGES REC - ALLOW LOSSES | N | N | Y | Y | Y | 130-Pledges receivable, net | |||||||||||||||||
92 | Asset | 13000 | INVESTMENTS AT FAIR VALUE | N | N | N | N | Y | - | |||||||||||||||||
93 | Asset | 13060 | PENDING TRADES RECEIVABLE-INV | PENDING TRADE RECEIVABLE-INVESTMENTS - Any investment trades (sales) that are sold but are not settled on a measurement date would go into Pending investment trade receivable. | N | N | Y | Y | Y | 160-Investments at fair value | ||||||||||||||||
94 | Asset | 13100 | INVSTMNT CASH/CASH EQUIVALENTS | N | N | N | N | Y | - | |||||||||||||||||
95 | Asset | 13110 | INVEST CASH | N | N | Y | Y | Y | 160-Investments at fair value | |||||||||||||||||
96 | Asset | 13120 | CASH EQUIVALENTS | N | N | Y | Y | Y | 160-Investments at fair value | |||||||||||||||||
97 | Asset | 13140 | INVESTMENT CASH COLLATERAL | N | N | Y | Y | Y | 160-Investments at fair value | |||||||||||||||||
98 | Asset | 13150 | INVEST DERIVATIVES | N | N | Y | Y | Y | 160-Investments at fair value | |||||||||||||||||
99 | Asset | 13180 | COLLATERAL - SEC LENDING | N | N | Y | Y | Y | 160-Investments at fair value | |||||||||||||||||
100 | Asset | 13200 | BONDS STOCK AND MUTUAL FUNDS | N | N | N | N | Y | - |