Graduate Student Handbook

Cost Object

The University uses cost objects for all business transactions between units. They are also referred to as "cost centers," "WBS elements" or "accounts." Grant funds are 13 digits long; State, Revolving, or Overhead funds are 10-digits long. Your supervisor can provide you with the cost objects you are to use. New faculty will be given cost objects by the Natural Resources Business Center (NRBC). Below is an explanation of what the numbers mean.

State, Revolving or Overhead Funds:

2 1 6 2 3 8 0 0 0 1
Campus Fund Type College / Division Department Number within Department

Grant or Auxiliary (13 digits)

2 5 6 2 3 8 0 0 0 1 0 0 1
Campus Fund Type College / Division Department Project WBS element

Campus:

2 UNL
3 UNMC
4 UNO
5 UNK
9 UNCA

Fund Type:

1 State-Aided Non-revolving
2 State-Aided Revolving
3 Auxiliary
4 Federal Letter of Credit
5 Federal Funds
6 Trust Life-to-Date
7 Trust Year-to-date
8 Plant & Loan funds

College/Division:

05 Arts & Sciences
61 CASNR
62 ARD
63 Extension

Department:

28 SNR in Arts & Sciences
38 SNR in IANR (CASNR, ARD, Extension)