Cost Object Structure
For Company Codes 20-60
In the Health System Companies, all cost objects are budgeted codes except the 204xxxxxx Restricted Funds, and 205xxxxxx Endowments. Cost objects in these two series will have carry forward balances if applicable. The last four digits in the Health System structure are numbers assigned to individual cost objects, except for Health System WBS elements.
DUHS Cost Objects begin with the 2-digit company code.
| Function Code | Breakdown | Description | Sequence Number |
|---|---|---|---|
| xx0 | 00 | Investment Income | 00xx |
| xx0 | 00 | Endowment Income | 01xx |
| xx0 | 00 | Gift Income | 02xx |
| xx0 | 00 | Other Miscellaneous Income | 0xxx |
| xx0 | 00 | Charity Discounts | 31xx |
| xx0 | 00 | Medicare/Medicaid Adj | 32xx |
| xx0 | 00 | State Agency Adjustments | 33xx |
| xx0 | 00 | HMO/PPO Adjustments | 34xx |
| xx0 | 00 | Capitation Adjustments | 35xx |
| xx0 | 00 | Research Adjustments | 36xx |
| xx0 | 00 | All Other Adjustments | 37xx |
| Function Code | Breakdown | Description | Sequence Number |
|---|---|---|---|
| xx1 | 01 | General | xxxx |
| xx1 | 02 | Debt Related | xxxx |
| xx1 | 03 | Distributed | xxxx |
| xx1 | 04 | Finance | xxxx |
| xx1 | 05 | Patient Services | xxxx |
| xx1 | 06 | House Staff | xxxx |
| xx1 | 07 | Information Services | xxxx |
| xx1 | 08 | Employee Services | xxxx |
| xx1 | 09 | Marketing/Outreach | xxxx |
| xx1 | 10 | Bad Debt | xxxx |
| Function Code | Further Breakdown | Description | Sequence Number |
|---|---|---|---|
| xx2 | 01 | General | xxxx |
| xx2 | 02 | Patient Food | xxxx |
| xx2 | 03 | Preparation | xxxx |
| xx2 | 04 | Cafeteria | xxxx |
| Function Code | Further Breakdown | Description | Sequence Number |
|---|---|---|---|
| xx3 | 01 | Building Operations | xxxx |
| xx3 | 02 | Projects | xxxx |
| xx3 | 03 | Other | xxxx |
| xx3 | 04 | Parking | xxxx |
| Function Code | Further Breakdown | Description | Sequence Number |
|---|---|---|---|
|
xx4 | 01 | Support | xxxx |
| xx4 | 02 | Medicine | xxxx |
| xx4 | 03 | Surgery | xxxx |
| xx4 | 04 | Heart | xxxx |
| xx4 | 05 | Oncology | xxxx |
| xx4 | 06 | Ob/Gyn | xxxx |
| xx4 | 07 | Pediatrics | xxxx |
| xx4 | 08 | Psychiatry | xxxx |
| xx4 | 09 | Ophthalmology | xxxx |
| xx4 | 10 | Rehab | xxxx |
| xx4 | 12 | Observation | xxxx |
| xx4 | 13 | Skilled Nursing | xxxx |
| xx4 | 14 | Hospice | xxxx |
| Function Code | Further Breakdown | Description | Sequence Number |
|---|---|---|---|
| xx5 | 01 | Surgical Supplies | xxxx |
| xx5 | 02 | Organ Procurement | xxxx |
| xx5 | 03 | Pharmaceutical Services | xxxx |
| xx5 | 04 | Materials Services | xxxx |
| xx5 | 05 | Sterile Processing | xxxx |
| xx5 | 06 | Blood Bank | xxxx |
| xx5 | 07 | Linen | xxxx |
| xx5 | 08 | Equipment | xxxx |
| Function Code | Further Breakdown | Description | Sequence Number |
|---|---|---|---|
| xx6 | 01 | Anesthesia | xxxx |
| xx6 | 02 | Cardiovascular | xxxx |
| xx6 | 03 | Surgical Services | xxxx |
| xx6 | 04 | Diagnostic Services | xxxx |
| xx6 | 05 | Therapeutic Services | xxxx |
| xx6 | 06 | Radiological Services | xxxx |
| xx6 | 07 | PT/OT Services | xxxx |
| xx6 | 08 | Respiratory Services | xxxx |
| xx6 | 09 | Labs | xxxx |
| Function Code | Further Breakdown | Description | Sequence Number |
|---|---|---|---|
| xx7 | 01 | Support | xxxx |
| xx7 | 02 | Medicine | xxxx |
| xx7 | 03 | Surgery | xxxx |
| xx7 | 04 | Heart | xxxx |
| xx7 | 05 | Oncology | xxxx |
| xx7 | 06 | Ob/Gyn | xxxx |
| xx7 | 07 | Pediatrics | xxxx |
| xx7 | 08 | Psychiatry | xxxx |
| xx7 | 09 | Ophthalmology | xxxx |
| xx7 | 10 | Rehab | xxxx |
| xx7 | 11 | Research | xxxx |
| xx7 | 12 | Emergency | xxxx |
| xx7 | 13 | Transport | xxxx |
| xx7 | 15 | Home Care | xxxx |
| Function Code | Further Breakdown | Description | Sequence Number |
|---|---|---|---|
| xx8 | 01 | (Individual Practices or Docs) | xxxx |
| xx8 | 02 | ||
| xx8 | 03 | ||
| xx8 | 04 | ||
| xx8 | 05 |
| Function Code | Further Breakdown | Description | Sequence Number |
|---|---|---|---|
| xx9 | 01 | Board Designated - Other | xxxx |
| xx9 | 02 | Funded Depreciation | xxxx |
| xx9 | 03 | Restricted | xxxx |
| xx9 | 04 | Endowments | xxxx |
| xx9 | 10 | Concept Design | xxxx |
Capital Expenditures (wBS Elements) Uses
In general, capital expenditures (investments) with unit cost greater than $5,000 and a useful life greater than two years are subject to the issuance of a WBS. Some examples of the various types of capital expenditures include:
- Building Remodeling/Repair
- Equipment
- Information Systems
- New Business Acquisition or Development
- Operating/Capital Leases
- Other Join Venture Relationship
- Physician Related Ventures
- Project Specific Working Capital
- Real Estate
Please refer to GAP 200.050, Plant & Equipment Capitalization for specific capitalization details. When there is any doubt in regards to whether a contemplated expenditure would constitute an “operating” or a “capital” expenditure, contact DUHS Corporate Finance to request a capital pre-determination.
WBS Element Organization
- Required in order to have funds released for a project.
- Issued by DUHS Corporate Finance, FP&A - Capital.
- Consists of 4 segments: Company Code, Funding Pool, Fiscal Year Issued, Tracking Number.
- The funding pool and information in the project request determine the 9 digit number.
| Funding Pool | Capital Pool Description | Fiscal Year Issued | Tracking Number |
|---|---|---|---|
| xx93 | Clinical Pool – Diagnostics & LabCo Capital Acquisition/Project | xx | xxx |
| xx94 | PACS Refresh Pool – Capital Acquisition/Project | xx | xxx |
| xx95 | Clinical Pool – DUH, DRH, DRAH, Central Capital Acquisition/Project | xx | xxx |
| xx96 | Facilities & Infrastructure Pool – Capital Acquisition/Project | xx | xxx |
| xx97 | Information Systems Pool – Capital Acquisition/Project | xx | xxx |
| xx98 | Health System Pool – Capital Acquisition/Project | xx | xxx |
| xx99 | Projects Greater than $1M and Diagnostic Fleet Replacements | xx | xxx |
Example WBS element: 309513005
| Company Code | Funding Code | FY Issued | Tracking Number |
|---|---|---|---|
| 30 | 95 | 13 | 005 |