| Term | Definition |
| S&E | An abbreviation for supplies and expense. |
| Sales Tax | A tax levied by the State on sales of tangible personal property which is not for resale. UCD pays sales tax on taxable purchases directly to California vendors or out-of-state vendors registered with the State Board of Equalization.
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| Service Department | A University department which supplies goods or services to other departments, such as Bulk Mail, Storehouse, Reprographic Services, etc. Costs incurred for these goods or services are recharged to the departments using them. |
| Special Conditions Routing | A form of document routing used when "special" approval is required, such as transactions involving certain sub-fund groups and/or object code levels. |
| Staffing List | A listing by department of all academic and staff positions and provisions (all funding); used by departments to align their base budgets with their actual staff & faculty salary commitments. |
| Sub Account | An optional sub-division or cost center of an account. A sub account allows an account manager to break down an account into multiple smaller accounts in order to better track detailed budget and expenses. |
| Sub Fund Group | An attribute of an Account, which is a further breakdown of the Fund Group. It is an alpha representation of the specific funding source for an account. Example: Sub Fund group CAARB designates that the funding source is the State of California (CA) and the funding agency is the Air Resource Board (ARB). It is a high level attribute used to get information regarding the status of all accounts within an organization that are funded by a single source. |
| Sub Fund Group Type | Represented by a single, alphanumeric character, these consist of a collection of sub fund groups under a more general heading of the funding source. All funds with similar income sources will have the same sub fund group type designation. For example, the sub fund group CAARB belongs to sub fund group type S - State Government. Sub fund group types are used to classify revenue in the annual financial schedules.
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| Sub Object | An optional, more detailed definition of an Object. For example, a sub-object for Air Travel might be created for use with a Travel object. Sub-objects are created for an account by the Account Manager. |
| Supply | Generally, a supply item is classified as being expendable with an acquisition value under $5000.00, and a normal life expectancy of under a year. |
