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Home > Buying Information > BEN Financials Commodity Matrix >

Commodity Matrix

The BEN Financials Commodity Matrix was developed to help University faculty and staff determine the appropriate buying method and budget object code for purchases of most commonly ordered equipment, supplies, and services from external suppliers.

For a limited number of product and service categories, a BEN Buys Purchase Order and MasterCard Purchasing Card are both listed as approved buying methods for transactions <$1,000. Purchasing Card transaction activity is monitored to ensure that cardholders are not splitting transactions to get below the $1,000 purchasing card transaction limit. When the total purchase transaction cost is $1,000 or more, a BEN Buys purchase order must be used for the purchase.

Product or Service Requirements	Object Code	Object Code Name & Description	Purchase Order	Purchasing Card (transaction <$1,000)	Travel Card	Fleet Fuel Card	Event Planning Card
Advertising Costs (Allowable)	5267	Allowable advertising for help wanted ads or advertising required specifically for grant purposes.	X	X
Advertising Costs	5268	Advertising (e.g., advertisement of University programs and activities).	X	X
Alcohol (wine & spirits) for Events	5214	Entertainment. Alcohol for events in Pennsylvania should be purchased through Capital Wine and Spirits http://www.purchasing.upenn.edu/buyinfo/suppliers/pm_suppliers/capital-wine-spirits.php	X		X		X
Animal Feed & Supplies	5232	Research animal supplies purchased from outside vendors.	X
Animals ULAR Only	5230	External research animal purchases - research animals purchased from outside vendors.	X	X
Answering Services	5339	External: Other Services. All other services rendered by an external corporate entity, not specifically identified elsewhere.	X	X
Art Work	1874	Rare Books, Museum Collections & Artwork Clearing Account-	X
Art Work - non capital	5225	Other Non-Capitalized Furniture/Moveable Fixtures/Equipment – (e.g. non-capitalized artwork, desks, chairs, cabinets, tables, racks, shelving units, small machinery, appliances, window air conditioners, fans, tools, lab/clinical equipment) < $5,000 unit cost.	X
Athletic Products	5249	Other/Miscellaneous Supplies – Supplies not separately identified above.	X
Audiovisual Equipment	1872 5225	1872-Other Capitalized Equipment Clearing Account. 5225-Other Non-Capitalized Furniture/Moveable Fixtures/Equipment – (e.g. non-capitalized artwork, desks, chairs, cabinets, tables, racks, shelving units, small machinery, appliances, window air conditioners, fans, tools, lab/clinical equipment) < $5,000 unit cost.	X
Audiovisual Equipment Supplies	5225	5225-Other Non-Capitalized Furniture/Moveable Fixtures/Equipment – (e.g. non-capitalized artwork, desks, chairs, cabinets, tables, racks, shelving units, small machinery, appliances, window air conditioners, fans, tools, lab/clinical equipment) < $5,000 unit cost.	X	X
Auto Parts	5401	Repairs & Maintenance to Facilities and Capitalized Equipment (e.g., vehicle repairs)	X			X
Auto Repairs	5401	Repairs & Maintenance to Facilities and Capitalized Equipment (e.g., vehicle repairs)	X			X
Beverages, Alcohol (wine and spirits)	5214	Entertainment. Alcohol for events in Pennsylvania should be purchased through Capital Wine and Spirits (add link) If purchasing a few bottles, you can use your Amex corp card and submit the receipt for reimbursement.	X		X		X
Beverages, Non-alcoholic for meeting	5220 5211	5220 External Office Supplies - Supplies used in offices which are purchased from outside suplliers (Office Depot, etc.). Examples: coffee services, water 5211 Business Meetings on Campus -Refreshments for meetings, lab lunches,groceries, box lunches etc. constitute meeting expenses. To be used when the primary focus is the meeting at which food is brought in. Note: any alcoholic beverages that are served in conjunction with campus meetings must be charged to 5214.	X	X	x		x
Binding Services	5264	External printing & publications. For printing & publications services provided by outside vendors.	X	X
Biologicals - hazardous	5236	Other Hazardous Material	X
Biologicals - non hazardous	5228	External Laboratory Supplies – Laboratory/Research supplies purchased from outside vendors for use in laboratories (e.g., glassware, solvents, chemicals).	X
Books & Reprints	5222	Non-library books and reprints - Includes reprints, course or Workshop materials. Use this object code for books purchased for departmental use. NOTE: Books purchased by University libraries (http://www.library.upenn.edu/) for general library use must be charged to asset object code 1875.	X	X
Books for the Department	5222	Non-library books and reprints - Includes reprints, course or Workshop materials. Use this object code for books purchased for departmental use. NOTE: Books purchased by University libraries (http://www.library.upenn.edu/) for general library use must be charged to asset object code 1875.	X	X
Bottled Water	5220 5211	5220 - External Office Supplies. Supplies used in offices which are purchased from outside vendors (Office Depot, etc.) 5211 Business meetings on campus. Refreshments for meetings, lab lunches, groceries, box lunches, etc constitute meeting expenses. To be used when the primary focus is the meeting at which food is brought in.	X	X
Box Lunches	5211	Business meetings on campus. Refreshments for meetings, lab lunches, groceries, box lunches, etc constitute meeting expenses. To be used when the primary focus is the meeting at which food is brought in.	X	X			X
Bulk Mail	5271	External: bulk mail service	X
Bus, Charter Services	5253	Rentals/leases of vehicles, other than rental cars utilized for University travel	X	X			X
Business Cards, Penn Branded	5264	External printing & publications. For printing & publications services provided by outside vendors.	X	X
Business Meals	5209	Business meals for faculty and staff - business meals are meals with a clearly substantiated business purpose that are directly associated with the active conduct of University business and takes place in a dining establishment. At a business meal the business discussion is the primary purpose of the meal. A meal that directly precedes or follows a substantial and bona fide business discussion also meets this criterion. Examples of business meals include meetings with business associates, professional colleagues, students and others at which a bona fide business discussion takes place e.g. ABA meetings. NOTE: This expense should not be charged to a Procard. An Entertainment and Business Meal Worksheet (C-1A* Travel and Entertainment - Entertainment & Business Meals worksheet) must be completed for meals listing the date, place of entertainment, persons entertained, affiliation and the business purpose of the meal. Any alcohol in conjunction with a business meal must be charged to 5214. Reimbursement Policy- Meals and Entertainment at: http://www.finance.upenn.edu/vpfinance/fpm/2350/2350_pdf/2361.pdf	X		X
Car Rentals	see Travel objects				X
Car Rentals - non travel	5253	Rentals/leases of vehicles, other than rental cars utilized for University travel	X		X
Car Sharing	5201	Local travel for faculty and staff. Local travel includes destinations in and around Philadelphia (50 mile radius or less). Includes purchase of transportation tokens, local ground transportation, mileage reimbursement, Philly Car Share and ZipCar	X	X
Carpet/Area rug	5225	Other Non-Capitalized Furniture/Removable Fixtures/Equipment (e.g., desks, chairs, cabinets, tables, lab/clinical equipment) – under $5,000 unit cost.	X	X
Catering Services	5214	Entertainment. Entertainment encompasses those expenses incurred in conjunction with a meal or an event that are business-related but social or celebratory in nature. Entertainment expenses and all alcohol purchases in conjunction with entertainment related activities must be charged to 5214. Expenses incurred for business-related entertaining include catering, decorations, alcohol** and location rentals.	X	X			X
Cellular Phone (Penn business accounts only)	5260	External telecommunications costs. Payments to outside carriers for telecommunications services (e.g., Verizon, MCI, AT&T, Sprint).		X
Chemicals, Janitorial	5220	5220 -External Office Supplies - Supplies used in offices which are purchased from outside vendors (Office Depot, etc.). Examples: stationery, paper for duplication, pens, pencils, typewriter ribbons, print-wheels and fonts, water, coffee services.	X
Chemicals, Research	5228	External Laboratory Research Supplies. Laboratory supplies purchased from outside vendors for use in laboratories (e.g., glassware, solvents, chemicals).	X
Cleaning Services	5400	Housekeeping/Cleaning (external providers only)	X
Coffee/Beverage Services	5220	External Office Supplies. Supplies used in offices which are purchased from outside vendors (Telrose, etc.). Examples: stationery, paper for duplication, pens, pencils, typewriter ribbons, print-wheels and fonts, water, coffee services.	X	X
Computer Consulting	5306	External: Computer Consulting Services	X
Computer Hardware - Capital	1871	Computer Equipment Clearing Account	X
Computer Hardware - Non Captial	5224	Non-Capitalized Computer Equipment & Peripherals (e.g., printers, monitors, servers, PCs, networking equipment) – under $5,000 unit cost.	X	X
Computer Hardware Maintenance	5331	Minor Equipment Repairs & Maintenance (including service contracts)	X	X
Computer Peripherals	5224	Non-Capitalized Computer Equipment & Peripherals (e.g., printers, monitors, servers, PCs, networking equipment) – under $5,000 unit cost.	X	X
Computer Programming	5306	External: Computer Consulting Services	X
Computer Rentals	5252	Rentals/leases of computers and peripherals, (e.g., printers, monitors)	X
Computer Software	5223	Computer Software, Accessories & Supplies (e.g., software programs for personal computers, including upgrades; computer manuals, diskettes, disk packs, data cartridges, toner/ink cartridges, optical disk cartridges, magnetic tape, laser printer accessories	X	X
Computer Software Licenses	5223	Computer Software, Accessories & Supplies (e.g., software programs for personal computers, including upgrades; computer manuals, diskettes, disk packs, data cartridges, toner/ink cartridges, optical disk cartridges, magnetic tape, laser printer accessories. For best pricing use Office of Software Licensing https://secure.www.upenn.edu/business-services/softwarelicenses/.	X	X
Computer Supplies	5223	Computer Software, Accessories & Supplies (e.g., software programs for personal computers, including upgrades; computer manuals, diskettes, disk packs, data cartridges, toner/ink cartridges, optical disk cartridges, magnetic tape, laser printer accessories	X	X
Conference Registration Fees	5210	Meetings and conference fees/registrations - Use this object code when paying conference registration fees directly or reimbursing prepaid registration costs, i.e. reallocation of conference/registration fees charged to Pcards.	X	X	X
Consulting Services	5339	External: Other Services. All other services rendered by an external corporate entity or individual, not specifically identified elsewhere. corporate entity, not specifically identified elsewhere.	X
Copier/Printer Equipment - Purchase	5224	Non-Capitalized Computer Equipment & Peripherals (e.g., printers, monitors, servers, PCs, networking equipment) – under $5,000 unit cost.	X
Copier/Printer Equipment - Lease	5254	Rentals/leases of other capital equipment (excluding computers and peripherals)	X
Copier/Printer Maintenance	5331	Minor Equipment Repairs & Maintenance (including service contracts)	X
Copying, Quick Print Services	5226	External copying & duplicating. Copying/duplicating services Provided by outside vendors (e.g. Kinko’s).	X	X
Courier Service (Local Deliveries Only)	5270	External: express mail service	X	X
Custodial Services	5400	Housekeeping/Cleaning (external providers only)	X
Customs Broker	5339	External: Other Services. All other services rendered by an external corporate entity, not specifically identified elsewhere.	X	X
Dental Equipment	1872	Other Capitalized Equipment Clearing Account	X
Dental Services	5339	Other/Miscellaneous Supplies – Supplies not separately identified above.	X
Dental Supplies	5241	Other/Miscellaneous Supplies – Supplies not separately identified above.	X
Dry Cleaning	5339	External: Other Services. All other services rendered by an external corporate entity, not specifically identified elsewhere.	X
Dry Ice	5228	External Laboratory Research Supplies. Laboratory supplies purchased from outside vendors for use in laboratories (e.g., glassware, solvents, chemicals).	X
Dues & Memberships, Allowable	5237	Allowable Dues & Memberships. Dues & Memberships to professional organizations. Membership must support the individuals job-related responsibilities. Refer to University Financial Policy #2321.	X	X
Dues & Memberships, Unallowable	5238	5238 Unallowable Dues and Memberships – Includes all University authorized costs for membership to civic or community organizations or social or dining clubs, including the University Club at Penn.NOTE: Payment of membership fees for private clubs or organizations is prohibited unless approved in writing by the Vice President for Finance and the appropriate Dean or center director. Refer to University Financial Policy #2321.	X	X
Employee Recruitment Services	5305	Employee Recruitment Services	X
Entertainers		(see Independent Contractors)	X
Entertainment Business Expenses	5214	Entertainment -Encompasses those expenses incurred in conjunction with meals or events that are business-related but social or celebratory in nature. Expenses incurred for business-related entertaining include catering, decorations, alcohol * and location rentals. Entertainment ** expenses and all alcohol purchases in conjunction with entertainment related activities must be charged to 5214 recruiting, development or employee health and welfare. Any meal at which alcoholic beverages* are served. All alcohol purchases must be charged to this object code...	X		X		x
Entertainment Business Expenses, Other Travel Related	5214	Entertainment -Encompasses those expenses incurred in conjunction with meals or events that are business-related but social or celebratory in nature. Expenses incurred for business-related entertaining include catering, decorations, alcohol * and location rentals. Entertainment ** expenses and all alcohol purchases in conjunction with entertainment related activities must be charged to 5214.	X		X		x
Equipment Maintenance, Specialty Underwriters	5331	Minor Equipment Repairs & Maintenance - (including service contracts) - Used to record the costs related to equipment repairs, including replacement of equipment parts, and service contracts on equipment, which costs are not capitalized.	X
Equipment, Research (<$5,000)	5225	Other Non-Capitalized Furniture/Moveable Fixtures/Equipment – for example, non-capitalized artwork, desks, chairs, cabinets, tables, racks, shelving units, small machinery, appliances, window air conditioners, fans, tools, lab/clinical equipment) – under $5,000 unit cost	X
Equipment: Computers	1871 5224	1871 -Computer Equipment Clearing Account - 5224 -Non-Capitalized Computer Equipment & Peripherals – for example, printers, monitors, servers, PCs, networking equipment – under $5,000 unit cost	X
Equipment: In Process	1877	Equipment in Process Clearing Account	X
Equipment: Other	1872	Other Capitalized Equipment Clearing Account	X
Equipment: Rental	5254 5255	5254 Rentals/leases of other capital equipment (excluding computers and peripherals) 5255 External: other rentals (e.g., furniture).	X
Express Shipping, Domestic Service	5270	Journal via UPS express mail system
Express Shipping, Hazardous, Dry Ice	5270	Journal via UPS express mail system
Facilitators & Workshop Leaders	5319 5339	5319 External: Other Professional Services: Payments to individuals for services not specifically identified elsewhere, (e.g., skilled labor for a specified task, independent contractors etc.). Refer to Financial Policy #2319. 5339 External: Other Services. All other services rendered by an external corporate entity, not specifically identified elsewhere.	X
Film Rentals	5255	External: other rentals (e.g., furniture).	X	X
Firearms & Ammunition	5249	5249 Other/Miscellaneous Supplies – Supplies not separately identified above.	X
Floral Arrangements	5291	Unallowable: (refer to University Financial Policy #2326)	X	X
Furniture	1870 5225	1870 Furniture and Fixtures Clearing Account 5225 - Other Non-Capitalized Furniture/Moveable Fixtures/Equipment – for example, non-capitalized artwork, desks, chairs, cabinets, tables, racks, shelving units, small machinery, appliances, window air conditioners, fans, tools, lab/clinical equipment) – under $5,000 unit cost.	X
Furniture & Fixtures	1870 5225	1870 Furniture and Fixtures Clearing Account 5225 - Other Non-Capitalized Furniture/Moveable Fixtures/Equipment – for example, non-capitalized artwork, desks, chairs, cabinets, tables, racks, shelving units, small machinery, appliances, window air conditioners, fans, tools, lab/clinical equipment) – under $5,000 unit cost.	X
Furniture Rental	5255	External: other rentals (e.g., furniture).	X
Gas: Industrial, Medical & Research (Cylinder and Bulk)	5228	External Laboratory Supplies. Laboratory supplies purchased from outside vendors for use in laboratories (e.g., glassware, solvents, chemicals).	X
Gasoline – University Vehicle Only	5249	5249 Other/Miscellaneous Supplies – Supplies not separately identified above.				X
Gift Cards	Apply as needed			X
Graphic Art & Design Services	5339	External: Other Services. All other services rendered by an external corporate entity, not specifically identified elsewhere	X
Hazardous Material	5236	Other Hazardous Material	X
Healthcare Supplies for Stockroom	5710	Health Care Supplies (New Bolton Pharmacy, Dental School, Small Animal Hospital Pharmacy)	X
Hotel & Motel Lodging	5200,5202, 5204-5207	Review all travel codes	X		X
Insurance, Plans & Premiums	5320	External: Insurance	X
International Shipping	5272	Journal via UPS express mail system
Journals	5339	External: Other Services. All other services rendered by an external corporate entity, not specifically identified elsewhere.	X	X
Laboratory Supplies	5228	External Laboratory Supplies. Laboratory supplies purchased from outside vendors for use in laboratories (e.g., glassware, solvents, chemicals).	X
Laundry Services	5339	External: Other Services. All other services rendered by an external corporate entity, not specifically identified elsewhere.	X
Lecture Fees	5313	Lecture Fee. Payment to an individual (non-employee) for the presentation of a dissertation, lecture or discourse before a class or an audience. Refer to Financial Policy #2319.	X
Legal & Attorney Fees	5301	Legal Services	X
Library Books	1875	Library Books Clearing Account	X	X
Library Supplies	5220 5225	External Office Supplies - Supplies used in offices which are purchased from outside vendors (Office Depot, etc.). Examples: stationery, paper for duplication, pens, pencils, typewriter ribbons, print-wheels and fonts, water, coffee services. 5225 Other Non-Capitalized Furniture/Moveable Fixtures/Equipment – for example, non-capitalized artwork, desks, chairs, cabinets, tables, racks, shelving units, small machinery, appliances, window air conditioners, fans, tools, lab/clinical equipment) – under $5,000 unit cost.	X	X
Linen Services	5339	External: Other Services. All other services rendered by an external corporate entity, not specifically identified elsewhere.	X
Magazine Subscriptions	5239	5239 Subscriptions to professional publications – subscriptions must support the individual’s job-related responsibilities. Use Pcard to pay for subscriptions whenever possible. Refer to the University Financial Policy # 2321.	X	X
Maintenance Agreements	5331	Minor Equipment Repairs & Maintenance - (including service contracts) - Used to record the costs related to equipment repairs, including replacement of equipment parts, and service contracts on equipment, which costs are not capitalized.	X
Maintenance, Specialty Underwriters	5331	Minor Equipment Repairs & Maintenance - (including service contracts) - Used to record the costs related to equipment repairs, including replacement of equipment parts, and service contracts on equipment, which costs are not capitalized.	X
Management Consulting Services	5302	Management Consulting Services. Payment to an individual or organization for advisory services rendered (e.g., consulting by non-University professionals. Refer to Financial Policy #2319.	X
Mats, purchase or cleaning service	5339	External: Other Services. All other services rendered by an external corporate entity, not specifically identified elsewhere.	X
Medical Supplies for Stockroooms	5710	Health Care Supplies (New Bolton Pharmacy, Dental School, Small Animal Hospital Pharmacy)	X
Memberships Fees & Dues	5237 5238	5237 Allowable Dues & Memberships – dues and memberships to professional organizations. Membership must support the individuals job-related responsibilities. Use Pcard to pay for dues and memberships whenever possible. Refer to University Financial Policy #2321. 5238 Unallowable Dues and Memberships – Includes all University authorized costs for membership to civic or community organizations or social or dining clubs, including the University Club at Penn. NOTE: Payment of membership fees for private clubs or organizations is prohibited unless approved in writing by the Vice President for Finance and the appropriate Dean or center director. Refer to University Financial Policy #2321	X	X
Messenger Service	5270	External: Express Mail service	X	X
Moving & Relocation Services: Employee	5327	Employee Relocation Costs. Reimbursements to newly recruited employees required to relocate to the Philadelphia area. Refer to University Financial Policy #2324.	X
Moving & Relocation Services: Internal	5339	External: Other Services. All other services rendered by an external corporate entity, not specifically identified elsewhere.	X
Musicians & Entertainers	5319 5339	External: Other Professional Services: Payments to individuals for services not specifically identified elsewhere, (e.g., skilled labor for a specified task, independent contractors etc.). Refer to Financial Policy #2319	X
Office Supplies	5220	External Office Supplies. Supplies used in offices which are purchased from outside vendors (Office Depot, etc.). Examples: stationery, paper for duplication, pens, pencils, typewriter ribbons, print-wheels and fonts, water, coffee services.	X
Paper, Copier & Printer	5220	External Office Supplies - Supplies used in offices which are purchased from outside vendors (Telrose, etc.). Examples: stationery, paper for duplication, pens, pencils, typewriter ribbons, print-wheels and fonts, water, coffee services. For PC and Printer supplies, see object code 5223 (computer software, accessories & supplies)	X
Patient Care Supplies	5241	Patient Care Supplies	X
Performers	5319 5339	See Musicians and Entertainers	X
Permits & Licenses	1936	Legal & Administrative: permits	X	X
Pest Control	5405	Pest Control	X
Photographic Supplies	5249	Other/Miscellaneous Supplies – Supplies not separately identified above.	X	X
Photography Services	5275	External: photographic & illustrative charges. For photographic & illustrative services.	X	X
Postage, Stamps	5274	Penn Mail Services http://www.business-services.upenn.edu/mail/index.shtml
Prescription Drugs: Medical	5241	Patient Care Supplies	X
Prescription Drugs: Veterinary	5710	Health Care Supplies (New Bolton Pharmacy, Dental School, Small Animal Hospital Pharmacy)	X
Printing, Brochures & Forms	5264	External printing & publications. For printing & publications services provided by outside vendors.	X	X
Professional Services	5339	External: Other Services. All other services rendered by an external corporate entity, not specifically identified elsewhere.	X
Promotional Products	5249	Other/Miscellaneous Supplies – Supplies not separately identified above.	X	X
Publications, Electronic & Print	5264	External printing & publications. For printing & publications services provided by outside vendors.	X	X
Radioactive Materials	5235	Radioactive Material	X
Reagents: Research	5228	External Laboratory Supplies. Laboratory supplies purchased from outside vendors for use in laboratories (e.g., glassware, solvents, chemicals).	X
Refrigerators, Office	5225	Other Non-Capitalized Furniture/Moveable Fixtures/Equipment – for example, non-capitalized artwork, desks, chairs, cabinets, tables, racks, shelving units, small machinery, appliances, window air conditioners, fans, tools, lab/clinical equipment) – under $5,000 unit cost	X
Refrigerators, Research	1872 5228 5225	1872 Other Capitalized Equipment Clearing Account -5225 Other Non-Capitalized Furniture/Moveable Fixtures/Equipment – for example, non-capitalized artwork, desks, chairs, cabinets, tables, racks, shelving units, small machinery, appliances, window air conditioners, fans, tools, lab/clinical equipment) – under $5,000 unit cost. 5228- External Laboratory Supplies – Laboratory/Research supplies purchasedfrom outside vendors for use in laboratories (e.g., glassware, solvents, chemicals).	X
Rental: Facilities	5250	External Rentals/leases of facilities. Rental of a non-University facility	X				X
Rental: Non-Travel Related Vehicles	5253	Rentals/leases of vehicles, other than rental cars utilized for University travel.	X	X			X
Repairs – University Owned Vehicles	5401	Repairs & Maintenance to Facilities and Capitalized Equipment (e.g., vehicle repairs)	X			X
Repairs: Facilities & Capitalized Equipment	5401	Repairs & Maintenance to Facilities and Capitalized Equipment (e.g., vehicle repairs)	X
Scientific Supplies	5228	External Laboratory Supplies. Laboratory supplies purchased from outside vendors for use in laboratories (e.g., glassware, solvents, chemicals).	X
Security Guards & Services	5402	External: Security Services	X
Security Systems & Alarms	5249	Other/Miscellaneous Supplies – Supplies not separately identified above.	X
Septa Tokens	5201 5208	5201 -Local travel for faculty and staff -Local travel includes destinations in and around Philadelphia (50 mile radius or less). Includes purchase of transportation tokens, local ground transportation, mileage reimbursement,PhillyCarShare. 5208 Local student travel, meals, entertainment - Includes college house activities, floor functions, entertainment, refreshments and local student travel. A C-1A form is not required with this object code provided a valid business purpose is provided on the advance or reimbursement form.		X
Signage	5225	Other Non-Capitalized Furniture/Moveable Fixtures/Equipment –for example, non-capitalized artwork, desks, chairs, cabinets, tables, racks, shelving units, small machinery, appliances, window air conditioners, fans, tools, lab/clinical equipment) – under $5,000 unit cost.	X	X
Stamps, Postage	5274	Penn Mail Services http://www.business-services.upenn.edu/mail/index.shtml
Stationery & Business Cards, Penn Branded	5264	External printing & publications. For printing & publications services provided by outside vendors.	X	X
Storage Services	5250	External Rentals/leases of facilities. Rental of a non-University facility	X
Subcontract – Research (Balance of Contract)	5333	Subcontract Services – over $25,000. Sponsored Programs only. These expenses must be approved by the Office of Research Services. For additional information, refer to the Financial Policy #2109, and to The Research Investigator’s Handbook.	X
Subcontracts – Research (Initial $25,000)	5332	Subcontract Services – up to $25,000. Sponsored Programs only. These expenses must be approved by the Office of Research Services. For additional information, refer to the Financial Policy #2109 and to the Research Investigator’s Handbook.	X
Subscriptions	5239	Subscriptions to professional publications. Subscriptions must support the individual’s job-related responsibilities. Refer to University Financial Policy # 2321.	X	X
Telecommunications: Equipment, Supplies & Services-	5260	External telecommunications costs. Payments to outside carriers for telecommunications services (e.g., Verizon, MCI, AT&T, Sprint).	X	X
Teleconferencing Services	5260	External telecommunications costs. Payments to outside carriers for telecommunications services (e.g., Verizon, MCI, AT&T, Sprint).	X	X
Telephone Services	5260	External telecommunications costs. Payments to outside carriers for telecommunications services (e.g., Verizon, MCI, AT&T, Sprint).	X	X
Temporary Staffing - Agency Personnel	5326	Agency Personnel Services. Payments made directly to agencies providing temporary personnel services. Examples: Unique Advantage.	X
Tents & Canopies for Events	5255	External: other rentals (e.g., furniture).	X				X
Training by Staff Development	5304	On-Site Training & Staff Development Services. Provided by an outside vendor/individual.	X	X
Training External	5303	External; On-Site Training & Staff Development Services. Provided by an outside vendor/individual.	X	X
Trash Removal	5404	Trash Removal (external providers only)	X
Travel for Faculty and Staff	5200-5202	See Travel Object Codes	X		X
Travel for non-employees	5206 5207	See Travel Object Codes	X		X
Travel for Students	5204 5205 5208	See Travel Object Codes			X
Travel, Airline tickets	5200 5202 5204 5205 5206 5207	See Travel Object Codes ( Use Central Bill Account)			X
Travel, Amtrak	5200 5201 5204 5206 5208	When purchasing Amtrak tickets, you may use a purchasing card or an Amex corporate card.		X	X
Travel, Hotels	5200 5202 5204 5205 5206 5207	See Travel Object Codes			X
Travel, Limo & Sedan Services	5202 5204 5205 5206 5207 5208	See Travel Object Codes	X		X
Typesetting Services	5264	External printing & publications. For printing & publications services provided by outside vendors.	X	X
Uniform Services	5339	External: Other Services. All other services rendered by an external corporate entity, not specifically identified elsewhere.	X
Uniforms	5249	Other/Miscellaneous Supplies – Supplies not separately identified above.	X
Utilities: Electric	5410	Electric, Chilled Water	X	X
Utilities: Gas	5413	Gas	X	X
Utilities: Telephone	5260	External telecommunications costs. Payments to outside carriers for telecommunications services (e.g., Verizon, MCI, AT&T, Sprint).	X	X
Utilities: Water	5412	Water & Sewer	X	X
Vehicle Rental, Short Term: Departmental use	5253	Rentals/leases of vehicles, other than rental cars utilized for University travel	X	X			X
Veterinary Supplies	5228 5232	5228 External Laboratory Supplies. Laboratory supplies purchased from outside vendors for use in External research animal supplies – research animal supplies purchased from outside vendors (e.g. cages). To be used by ULAR, New Bolton Center 5232 External research animal supplies – research animal supplies purchased from outside vendors (e.g. cages). To be used by ULAR, New Bolton Center.	X
Video Productions	5339 5275	External: Other Services. All other services rendered by an external corporate entity, not specifically identified.External: photographicillustrative charges. For photographic illustrative services.	X
Water, Filtration Systems	5220	External Office Supplies - Supplies used in offices which are purchased from outside vendors (Office Depot, etc.). Examples: stationery, paper for duplication, pens, pencils, typewriter ribbons, print-wheels and fonts, water, coffee services.	X
Wearing Apparel, Penn Branded	5249	Other/Miscellaneous Supplies – Supplies not separately identified above.	X	X
Web Design Services	5319 5339	5319 External: Other Professional Services: Payments to individuals for services not specifically identified elsewhere, (e.g., skilled labor for a specified task, independent contractors etc.). Refer to Financial Policy #2319 5339 - External: Other Services. All other services rendered by an external corporate entity, not specifically identified elsewhere.	X
Wine & Spirits (see Alcohol)	5214	Entertainment **expenses and all alcohol purchases in conjunction with entertainment related activities must be charged to 5214.	X		X		X

C-Form Commodity Matrix

Product or Service	Budget Object Code	Object Code Name and Description	Individual Disbursement Services			Accounts Payable
Product or Service	Budget Object Code	Object Code Name and Description	C-1	C-1A	C-368	C-368

Answering Services	5260	External telecommunications costs. Payments to outside carriers for telecommunications services (e.g., Verizon, MCI, AT&T, Sprint)				X
Beverages: Alcohol	5214	Entertainment -encompasses those expenses incurred in conjunction with meals or events that are business-related but social or celebratory in nature. Expenses incurred for business-related entertaining include catering, decorations alcohol and location rentals.				X
Cleaning Services: Individual	5319	External: Other Professional Services: Payments to individuals for services not specifically identified elsewhere, (e.g., skilled labor for a specified task,independent contractors etc.). Refer to Financial Policy #2319			X
Computer Consulting: Individual	5306	External: Computer Consulting Services			X
Computer Programming: Individuals	5306	External: Computer Consulting Services			X
Conference Registration Fees: External	5210	Meetings and conference fees/registrations - Use this object code when paying conference registration fees directly or reimbursing prepaid registration costs, i.e. reallocation of conference or/registration fees charged to the Purchasing Card.				X
Consulting Services: Individual	5302	Management Consulting Services. Payment to an individual or organization for advisory services rendered (e.g., consulting by non-University professionals. Refer to Financial Policy #2319.			X
Dues & Memberships: Allowable	5237	Allowable Dues & Memberships – dues and memberships to professional organizations. Membership must support the individuals job-related responsibilities. Use th Purchasing Card to pay for dues and memberships whenever possible. Refer to University Financial Policy #2321				X
Dues & Memberships: Unallowable	5238	Unallowable Dues and Memberships – Includes all University authorized costs for membership to civic or community organizations or social or dining clubs, including the University Club at Penn. NOTE: Payment of membership fees for private clubs or organizations is prohibited unless approved in writing by the Vice President for Finance and the appropriate Dean or center director. Refer to University Financial Policy #2321				X
Honorarium: Individuals	5314	Honorarium. Payment intended to confer distinction or to symbolize respect, esteem or admiration for the recipient. Refer to Financial Policy #2319. NOTE: An honorarium is an unallowable charge against a federal research contract or grant			X
Hotel & Motel Lodging: Corporations	5200-5207	5200-Domestic travel for faculty and staff
		5201 - Local Travel for faculty and staff
		5202 - Foreign travel for faculty and staff.
		5204 - Domestic student travel
		5205 - Foreign Student travel.
		5206 - Non-emplyee domestic travel.
		5207 - Non-employee foreign travel.
Lecture Fees: Individuals	5313	Lecture Fee. Payment to an individual (non-employee) for the presentation of a dissertation, lecture or discourse before a class or an audience. Refer to Financial Policy #2319			X
Management Consulting Services: Individuals	5302	Management Consulting Services. Payment to an individual or organization for advisory services rendered (e.g., consulting by non-University professionals. Refer to Financial Policy #2319.			X
Photographic Services: Individual	5319	External: Other Professional Services: Payments to individuals for services not specifically identified elsewhere, (e.g., skilled labor for a specified task,independent contractors etc.). Refer to Financial Policy #2319			X
Postage	5269	External: daily U.S. postage				X
Professional Services: Individual	5319	External: Other Professional Services: Payments to individuals for services not specifically identified elsewhere, (e.g., skilled labor for a specified task,independent contractors etc.). Refer to Financial Policy #2319			X
Royalty - Individual	4919	Royalty – External Distributions			X
Subscriptions	5239	Subscriptions to professional publications – subscriptions must support the Individual’s job-related responsibilities. Use Procard to pay for subscriptions whenever possible. Refer to the University Financial Policy # 2321				X
Telephone Services	5260	External telecommunications costs. Payments to outside carriers for telecommunications services (e.g., Verizon, MCI, AT&T, Sprint)				X
Travel Expenses- Corporations	5200-5214	5200-Domestic travel for faculty and staff				X
		5202 - Foreign travel for faculty and staff.				X
		5204 -Domestic Student Travel				X
		5205 - Foreign Student travel.				X
		5206 - Non-employee dometic tavel				X
		5207 - Non-employee foreign travel.				X
		5208 - Local Student Travel, meals,				X
		5209-Business meals for faculty and staff NOTE: This expense should not be charged to the Purchasing Card.				X
		5210- Meetings and conference fees/registrations – (only if not able to use the Purchasing Card.				X
		5211-Business Meetings on Campus				X
		5212-International project/program costs –center.				X
		5214-Entertainment				X
Travel Expenses - Local, Student, Travel	5208	Local student travel, meals, entertainment - Includes college house activities, floor functions, entertainment, refreshments and local student travel. A C-1A form is not required with this object code provided a valid business purpose is provided on the advance or reimbursement form.		X
Utilities: Electric	5410	Electric, Chilled Water -Electricity invoice as paid to external provider.Raw costs for electricity and the electricity used to generate chilled water paid to external service providers such as PECO, and Community Energy.				X
Utilities: Gas	5413	Gas - Natural gas invoice as paid to external provider. Raw costs of natural gas paid to external service providers, such as Philadelphia Gas Works (PGW) and PECO				X
Utilities: Telephone	5260	External telecommunications costs. Payments to outside carriers for telecommunications services (e.g., Verizon, MCI, AT&T, Sprint) Payment for cell phone usage should be charged on the Purchsing Card.	X			X
Utilities: Water	5412	Water & Sewer - Domestic water invoice as paid to external provider. Raw costs for water and sewer paid to external service providers such as Water Revenue Bureau & Aqua PA.				X
request for payment to foreign supplier/foreign draft						X
request for payment via wire transfer						X
request for reimbursement of petty cash fund						X
request for payment of invoice to EDI supplier (closed PO)						X

When planning a purchase from an external supplier, also utilize the various guides listed below to ensure use of the appropriate buying method and preferred supplier.

Purchasing Basics - Basic buying information that all BEN Buys users and MasterCard purchasing cardholders should know before making a purchase on behalf of the University.
Authorized Buying Methods - An overview of the University's approved buying methods for purchases from external suppliers.
Buying Decision Chart - A guide, indexed by supplier and commodity purchase type, designed to assist faculty and staff in determining the appropriate authorized buying method for products and services.
Supplier Selection Guide - Information on how to select a supplier for a purchase requirement and links to the various approved supplier lists.

Questions related to a product or service category that is not listed on the Commodity Matrix are to be directed to Purchasing Services. Questions related to the MasterCard Purchasing Card Program are to be directed to the Pcard Administrator.

Commodity Matrix

C-Form Commodity Matrix

Related Links