Flag costs of entertainment, including amusement, diversion, and social activities, including:

  • Tickets to shows
  • Tickets to sports events
  • Unit-level holiday and birthday celebrations


An academic department receives a grant from the Taylor Foundation for an international research symposium. The grant includes amounts for food, wine, and musical entertainment.

  1. Do the reception costs require an X Class?

    No. The Taylor Foundation Grant includes funding for the reception costs. Charge the reception costs to the sponsored award.

The vice president and chief executive officer rents a hospitality suite from Swank Hotels on football Saturdays.

  1. Does the rental cost of the hospitality suite require an X Class?

    Yes. The hospitality suite is an ICRX expenditure because it is related to entertainment.

An academic department holds a holiday reception for faculty, staff, and students. The department has approval from the dean to hold the holiday reception.

  1. Do the reception costs require an X Class?

    Yes. Flag the expenses with the appropriate X Class because the holiday reception is an entertainment expense and is at the unit level.