The classification of resources occurs when the KFS account is established.

Proper classification is crucial to accurate financial reporting, and hinges on using the correct UC Expense Reporting Attributes:

• Annual Report Code (ARC)
• Higher Education Function Code (HEFC), Uniform Accounting Structure Code (UAS), Academic Discipline Code (AD)
• NSF Field of Study Code
• UC Account

Other UC Reporting Attributes:

• System Administrative Unit (SAU)
• UC Location