New Cost Accounting Codes

Dear Valued Staff Member

It has come to our attention recently that many of you have been turning in time sheets that specify large amounts of Miscellaneous Unproductive Time (Code 5309). To our department, unproductive time is not a problem.

What is a problem, however, is not knowing exactly what you are doing with your unproductive time. The newly installed Activity Based Costing Financial System requires additional information to achieve its’ goals. Attached below is a sheet specifying a tentative extended job code list based on our observation of of employee activities. The list will allow you to specify with better precision what you are doing during your unproductive time.

Please begin using this job code list immediately and let us know about any difficulties you may encounter.

Many Thanks

Human Resources.

Extended Task Code List Explanation:

5000 Surfing the Net.

5001 Read/Writing social E-Mail

5002 Sharing social E-Mail (see codes #5003, #504)

5003 Collecting jokes and other humourous material via E-Mail

5004 Forwarding jokes and other humourous materials via E-Mail

5005 Faxing jokes and other humourous material to friends not on E-Mail


5316 Meeting

5317 Obstructing communications at meeting

5318 Trying to sound knowledgeable while in meeting

5319 Waiting for break

5320 Waiting for lunch

5321 Waiting for end of day

5322 Vicious verbal attacks directed at co-worker

5323 Vicious verbal attacks directed at co-worker while co-worker is not present

5393 Covering for incompetence of co-worker friend


5400 Trying to explain concept to co-worker who is stupid

5401 Trying to explain concept to co-worker who is not interested in learning

5402 Trying to explain concept to co-worker who hates me

5481 Buying snack

5482 Eating snack


5500 Filling out time sheet

5501 Inventing time sheet entries

5502 Waiting for something to happen

5503 Scratching oneself

5504 Sleeping

5505 Feeling bored


5600 Bitching about lousy job (see code #5610)

5601 Bitching about low pay (see code #5610)

5602 Bitching about long hours (see code #5610)

5603 Bitching about Boss (see code #5610)

5604 Bitching about co-worker (see codes #5322, #5323)

5605 Bitching about personal problems

5610 Searching for new job

5640 Miscellaneous unproductive bitching


5701 Not actually present at job

5702 Suffering from eight hour flu


6102 Ordering out

6103 Waiting for food delivery to arrive

6104 Taking it easy while digesting food


6200 Using company resources for personal profit

6201 Stealing company good

6202 Making excuses after accidentally destroying company goods

6203 Using company phone to make long distance personal calls

6206 Gossiping

6207 Planning a social event

6210 Feeling sorry for myself

6221 Pretending to work while boss is watching

6222 Pretending to enjoy my job

6223 Pretending I like my co-workers

6224 Pretending I like important people when in reality they’re jerks

6238 Miscellaneous unproductive fantasising


6601 Running my own business on company time

6602 Complaining

6603 Writing a book on company time

6604 Planning a holiday on company time

6611 Staring into space

6612 Staring at computer screen

6613 Transcendental meditation


7281 Extended trip to bathroom (at least 10 Min.)


7400 Talking with divorce lawyer on phone

7401 Talking with plumber on phone

7402 Talking with dentist on phone

7403 Talking with doctor on phone

7404 Talking with masseuse on phone

7405 Talking with house painter on phone

7406 Talking with personal therapist on phone

7407 Talking with miscellaneous paid professional on phone

7408 Talking with mistress/toyboy on phone (see code #7400)

7931 asking co-worker to aid in an illicit activity


8000 Recreational drug use

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