The Harvard general ledger (GL) provides three object codes for recording and tracking subaward expenses (8190, 8191, and 8192) and their associated Harvard indirect costs. It is important to use the correct object code when recording subaward expenditures in the GL since these transactions impact the indirect costs recovered by the School and the sponsored base for indirect cost proposal. The new Subaward Object Codes Guidance helps department administrators determine the correct use of subaward object codes.