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SECTION 83—OBJECT CLASSIFICATION (MAX SCHEDULE O)

SECTION 83 object CLASSIFICATION ( SCHEDULE O) OMB Circular No. A 11 (2022) Page 1 of SECTION 83 SECTION 83 object CLASSIFICATION ( SCHEDULE O) Table of Contents General Information What are object classes? Why must I report object class information? How do object classes compare to functional and character classes and program activity? How does the object class SCHEDULE relate to the program and financing SCHEDULE ? How can I determine whether an obligation should be classified as direct or reimbursable? What object class codes and definitions should I use? What object classes do I associate with civilian and military pay and benefits in the baseline? Classifying Specific Types of Transactions How do I classify relocation expenses related to a permanent change of station (PCS)? How do I classify purchases related to information technology (IT)?

83.3 How do object classes compare to functional and character classes and program activity? The following table shows how the object classification system differs from the other classification ...

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