The University's Oracle Financial system has two core accounting applications: Grants Accounting (GA) and General Ledger (GL). The GA subledger records all detailed expenditure transactions and then summarizes them in the GL. The GA module has five segments: Project (P), Task (T), Award (A), Expenditure types (E) and Organization. A Project (P) is an activity or event with a single purpose. A Task (T) is a further breakdown of the project; every project has at least one task. An Award (A) is a funding source for a particular project or task. Find further information on the University's Chart of Accounts at Stanford's Gateway to Financial Activities. This Guide Memo describes the various kinds of expenditure accounts or PTAs (the intersection of Project, Task, and Award) within the University's accounting system.