{"id":65544,"date":"2026-04-17T11:00:23","date_gmt":"2026-04-17T18:00:23","guid":{"rendered":"https:\/\/www.washington.edu\/research\/new-tools\/sage\/sage-budget\/budget-worksheets\/fa-base-type-object-and-sub-object-codes\/"},"modified":"2026-04-17T11:01:21","modified_gmt":"2026-04-17T18:01:21","slug":"fa-base-type-object-and-sub-object-codes","status":"publish","type":"page","link":"https:\/\/www.washington.edu\/research\/new-tools\/sage\/sage-budget\/budget-worksheets\/fa-base-type-object-and-sub-object-codes\/","title":{"rendered":"F&amp;A Base Type Object and Sub-Object Codes"},"content":{"rendered":"<p>The following table indicates the object and sub-object codes for each standard F&amp;A base type.<\/p>\n<p>The base types are:<\/p>\n<ul>\n<li>TDC: Total Direct Costs<\/li>\n<li>MTDC: Modified Total Direct Costs<\/li>\n<li>TDC Less E&amp;T: Total Direct Costs less Equipment and Tuition<\/li>\n<li>S&amp;W: Salary and Wages<\/li>\n<\/ul>\n<table class=\"table table-bordered\">\n<thead>\n<tr>\n<th width=\"22%\">Object Code<\/th>\n<th width=\"16%\">TDC<\/th>\n<th width=\"26%\">MTDC<\/th>\n<th width=\"22%\">TDC Less E&amp;T<\/th>\n<th width=\"14%\">S&amp;W<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>01 Salary &amp; Wages<\/td>\n<td>Includes ALL<\/td>\n<td>Not included: 01-50s, 01-90s<\/td>\n<td>Includes ALL<\/td>\n<td>Includes ALL<\/td>\n<\/tr>\n<tr>\n<td>02 Service Contracts<\/td>\n<td>Includes ALL<\/td>\n<td>Includes ALL<\/td>\n<td>Includes ALL<\/td>\n<td>Includes NONE<\/td>\n<\/tr>\n<tr>\n<td>03 Other Contractual Services<\/td>\n<td>Not included: 03-04<\/td>\n<td>Not included: 03-04, 03-27, 03-32, 03-38, 03-80<\/td>\n<td>Not included: 03-04<\/td>\n<td>Includes NONE<\/td>\n<\/tr>\n<tr>\n<td>04 Travel<\/td>\n<td>Includes ALL<\/td>\n<td>Includes ALL<\/td>\n<td>Includes ALL<\/td>\n<td>Includes NONE<\/td>\n<\/tr>\n<tr>\n<td>05 Supplies and Materials<\/td>\n<td>Includes ALL<\/td>\n<td>Not included: 05-47, 05-48<\/td>\n<td>Not included: 05-47, 05-48<\/td>\n<td>Includes NONE<\/td>\n<\/tr>\n<tr>\n<td>06 Equipment<\/td>\n<td>Includes ALL<\/td>\n<td>Includes NONE<\/td>\n<td>Includes NONE<\/td>\n<td>Includes NONE<\/td>\n<\/tr>\n<tr>\n<td>07 Retirement and Benefits<\/td>\n<td>Includes ALL<\/td>\n<td>Includes ALL<\/td>\n<td>Includes ALL<\/td>\n<td>Includes NONE<\/td>\n<\/tr>\n<tr>\n<td>08 Student Aid<\/td>\n<td>Includes ALL<\/td>\n<td>Not included: 08-00, 08-01, 08-02, 08-05<\/td>\n<td>Not included: 08-05<\/td>\n<td>Includes NONE<\/td>\n<\/tr>\n<tr>\n<td>10 Capital Projects<\/td>\n<td>Includes NONE<\/td>\n<td>Includes NONE<\/td>\n<td>Includes NONE<\/td>\n<td>Includes NONE<\/td>\n<\/tr>\n<tr>\n<td>38 Unallocated<\/td>\n<td>Includes ALL<\/td>\n<td>Includes ALL<\/td>\n<td>Includes ALL<\/td>\n<td>Includes NONE<\/td>\n<\/tr>\n<tr>\n<td>19 APL<\/td>\n<td>Includes ALL<\/td>\n<td>Includes ALL<\/td>\n<td>Includes ALL<\/td>\n<td>Includes NONE<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Note:\u00a0<\/strong>if you need a cost to be exempt from F&amp;A, such as Participant Costs (03-34), add them to a separate worksheet and set the F&amp;A Rate to 0%.<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The following table indicates the object and sub-object codes for each standard F&amp;A base type. The base types are: TDC: Total Direct Costs MTDC: Modified Total&#8230;<\/p>\n","protected":false},"author":28,"featured_media":0,"parent":65540,"menu_order":10,"comment_status":"closed","ping_status":"open","template":"templates\/page-builder-no-image.php","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-65544","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.1.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>F&amp;A Base Type Object and Sub-Object Codes - UW Research<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.washington.edu\/research\/new-tools\/sage\/sage-budget\/budget-worksheets\/fa-base-type-object-and-sub-object-codes\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"F&amp;A Base Type Object and Sub-Object Codes - UW Research\" \/>\n<meta property=\"og:description\" content=\"The following table indicates the object and sub-object codes for each standard F&amp;A base type. 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