BU Cost Elements
| BU Budget Category Description | COST ELEMENT | COST ELEMENT DESCRIPTION | MTDC | COEUS BUDGET CAT CODE DESCRIPTION |
BUDGET CAT CODE |
| A. Compensation – SeniorPersonnel | 000900 | Comp:Inst & Rsrch-Full-Time,Senior Personnel | Senior Personnel | 1 | |
| 000901 | Comp:Inst & Rsrch-Part-Time,Senior Personnel | ||||
| 00A909 | Comp:Contracted Services as Employees,Senior Personnel | ||||
| B. Compensation -Postdoctoral / Research Associates | 00A900 | Comp:Inst & Rsrch Full-Time,Postdoctoral/Res. Assoc | Postdoctoral | 25 | |
| 00A901 | Comp:Inst & Rsrch Part-Time,Postdoctoral/Res. Assoc | ||||
| 00A903 | Comp:Admin Full-Time,Postdoctoral/Res. Assoc | ||||
| 00A904 | Comp:Admin Part-Time,Postdoctoral/Res. Assoc | ||||
| B. Compensation -Graduate Students | 000902 | Comp:Inst & Rsrch Monthly,Graduate Students | Graduate Students | 27 | |
| 000908 | Comp:Inst & Rsrch Hourly,Graduate Students | ||||
| B. Compensation -Undergraduate Students | 00A902 | Comp:Inst & Rsrch Monthly,Undergraduate Students | Undergraduate Students | 28 | |
| 00A908 | Comp:Inst & Rsrch Hourly,Undergraduate Students | ||||
| B. Compensation – ProjectSupport Staff (Secretarial / Clerical) | 000905 | Comp:Support Staff Full-Time,Secretarial/Clerical | Project Support Staff | 29 | |
| 000906 | Comp:Support Staff Part-Time,Secretarial/Clerical | ||||
| B. Compensation – OtherProfessionals | 00B900 | Comp:Inst & Rsrch Full-Time,Other Professionals | Other Professionals | 26 | |
| 00B901 | Comp:Inst & Rsrch Part-Time,Other Professionals | ||||
| 000903 | Comp:Admin Full-Time,Other Professionals | ||||
| 000904 | Comp:Admin Part-Time,Other Professionals | ||||
| B. Compensation – OtherPersonnel | 00A905 | Comp:Support Staff Full-Time,Other Personnel (nonSec/Clerical) | Other Personnel | 30 | |
| 00A906 | Comp:Support Staff Part-Time,Other Personnel (nonSec/Clerical) | ||||
| C. Equipment | 000930 | Moveable Capital Equipment – Not MTDC | No | Equipment | 20 |
| 000954 | Non-Moveable Capital Equipment – Not MTDC | No | |||
| 000955 | Fabricated Capital Equipment – Not MTDC | No | |||
| D. Travel – Domestic | 000918 | Travel – Domestic | Travel – Domestic | 7 | |
| D. Travel – Foreign | 000934 | Travel – Foreign | Travel – Foreign | 23 | |
| E. Trainee/ParticipantCosts – Tuition / Fees / Health Insurance | 000948 | Trainee Tuition Allowance – Not MTDC | No | Trainee/Participant Costs – Tuition | 35 |
| 00A948 | Trainee/Participant Health Insurance – Not MTDC | No | |||
| E. Trainee/ParticipantCosts – Stipends | 000947 | Trainee/Participant Stipends (Pre-doctoral)-Not MTDC | No | Trainee/Participant Costs – Stipends | 32 |
| 000949 | Trainee/Participant Stipends (Postdoctoral)-Not MTDC | No | |||
| E. Trainee/ParticipantCosts – Travel | 00A918 | Trainee/Part. Domestic Travel(overnight;not incllodging/meals) | Trainee/Participant Costs – Travel | 31 | |
| 00A929 | Trainee/Part. Local Travel(not overnight;not incllodging/meals) | ||||
| 00A934 | Trainee/Part. Foreign Travel(not incl lodging/meals) | ||||
| E. Trainee/ParticipantCosts – Subsistence | 00B918 | Trainee/Part. Domestic Subsistence(overnight lodging/meals) | No | Trainee/Participant Costs – Subsistence | 36 |
| 00A919 | Trainee/Part. Local Subsistence (meals;not overnightlodging) | No | |||
| 00B934 | Trainee/Part. Foreign Subsistence (lodging/meals) | No | |||
| E. Trainee/ParticipantCosts – Other | 00B929 | Trainee/Participant Other | Trainee/Participant Costs – Other | 2 | |
| F. Materials and Supplies | 000910 | Office Supplies | Materials | 3 | |
| 000917 | Books and Periodicals | ||||
| 000924 | Sponsored Project Supplies (non-animal care costs) | ||||
| 000953 | Minor Equipment | ||||
| 000969 | Gas | ||||
| 000970 | Electricity | ||||
| 000971 | Fuel | ||||
| 000972 | Water & Sewer | ||||
| 000973 | Rubbish | ||||
| F. Materials and Supplies- Postage | 000914 | Postage and Mail Service | Postage | 11 | |
| F. Publication Costs | 000916 | Reproduction and Printing | Publication Costs/Documentation/Dissemenation | 6 | |
| F.Professional/Consultant Services | 000909 | Comp:Contracted Services (taxable/classified as employees) | Professional Services/Consultant | 21 | |
| 000915 | Contracted Services (non-taxable/not classified asemployees) | ||||
| F. ADP/Computer Services | 00B915 | Automatic Data Processing,Programming and Computer Services | Computer Time | 17 | |
| F. Subawards/Consortium/ContractualCosts | 00A915 | Subcontracts – Subject to BU F&A | Subcontracts | 22 | |
| 000958 | Subcontracts – No BU F&A | No | |||
| F. Equipment orFacilities Rental/User Fees | 000913 | Equipment Rental – Not MTDC | No | Equipment Rental | 13 |
| F. Alteration andRenovations | 00A931 | Renovations | Alteration and Renovations | 8 | |
| F. Vertebrate Animals | 00A924 | Animal Care Costs – Animal Purchases | Vertebrate Animals | 5 | |
| 00B924 | Animal Care Costs – Excluding Animal Purchases | ||||
| F. Inpatient Care Costs | 000933 | Inpatient Services | No | Inpatient Care Costs | 9 |
| F. Software | 000932 | Software and Databases | Software | 16 | |
| F. Telephone, Fax | 000911 | Telecomm Equipment | Telephone, Fax | 12 | |
| 000912 | Telecomm Usage | ||||
| F. Other Direct Costs | 000919 | Meeting Expense | Other Operating Expenses | 19 | |
| 000920 | Dues and Membership | ||||
| 000927 | Honoraria | ||||
| 000928 | Room & Board Allowance (not for Participant/Trainee) | No | |||
| 000929 | Miscellaneous Expenses (not related to other cost elements) | ||||
| 000931 | B and G Services Excluding Renovations | ||||
| 000997 | External Space Rental – Not MTDC | No |
