NACUBO Expense Classification Codes

NACUBO Expense Classification Code Table

Code

Function

Description

A

Instruction

Academic instruction and support; classroom-related activities

B

Research

Research activities

C

Public Service

Non-instructional services benefiting the community (outreach, conferences, advisory services)

D

Academic Support

Support for instruction, research, and public service (libraries, academic admin, curriculum development)

E

Student Services

Student-focused services outside the classroom (admissions, counseling, student activities)

F

Institutional Support

Administrative and operational management (leadership, business affairs, finance, IT, human resources)

G

Physical Plant

Facilities and campus operations (maintenance, custodial, grounds, utilities, security/police)

H

Scholarships & Fellowships

Student financial aid (scholarships)

I

Auxiliary Enterprises

Self-supporting, non-education & general services (bookstore, parking, housing, dining, vending, athletics)