| Data Category | Description | 
| % TIME (Percent of Time) | 
Item D.4 in the S-275 instructions.
Percent of certificated contracted time.
Reported for individuals with at least one certificated base contract assignment.
The total of all assignments for a person cannot exceed 100 percent, which is displayed as 1000 on the report. | 
| ACADEM (Academic Credits) | 
Item B.3 in the S-275 instructions.
Total academic credits since highest degree.
Reported for individuals with at least one certificated assignment. | 
| BASE () | 
The calculated total of all assignment salary for assignments with duty suffix = 0.
The sum of the individual rounded assignment salary values.
The value is rounded to whole dollars.
The total contract amount for the assignments. Total Contract Amount on the Assignment Maintenance screen. | 
| BLDG (Assignment Detail Building) |  | 
| CERT (Certificated FTE) | 
Item C.3 in the S-275 instructions.
The calculated FTE for the assignment. Calc F.T.E. on the Assignment Maintenance screen is a calculated field used in the S-275 Report.
Reported for individuals with at least one certificated base contract assignment.
The value is rounded and only three positions to the right of the decimal are used. | 
| CLASS (Classified FTE) | 
Item C.3 in the S-275 instructions.
The calculated FTE for the assignment. Calc F.T.E. on the Assignment Maintenance screen is a calculated field used in the S-275 Report.
Displayed on report for individuals with at least one classified time-driven (duty suffix = 0) assignment, but not reported in transmittal file.
The value is rounded and only three positions to the right of the decimal are used. | 
|  | 
Item A.8 in the S-275 instructions.
Valid codes are: blank, "C", "B", "R", "T", "N". | 
| DAYS (Full Days) | 
Item C.2 in the S-275 instructions.
The number of work days in a year associated with a full-time certificated base contract position.
Reported for individuals with at least one certificated assignment.
The calculated Full Days data is based on the position used for the Full Hours value.
The value is rounded and only one position to the right of the decimal is used. | 
| EXCES (Excess Credits) | 
Item B.5 in the S-275 instructions.
Total credits in excess of 45 earned between the BA and MA.
Reported for individuals with at least one certificated assignment. | 
| FINAL (Final Salary) | 
Item C.4 in the S-275 instructions.
The sum of all gross pay records based on the fiscal year of the selected plan.
Escalating fiscal-to-date gross pay.
The value is rounded to whole dollars.
Each time the transmittal file is created, the current fiscal-to-date gross pay will be used. | 
| GRADE (Assignment Detail Grade) | 
Item D.3 in the S-275 instructions.
SPI assignment grade group.
Valid grade groups are: blank, "P", "K", "E", “F”, "M", or "H".
If a "Grade From" state code exists on an assignment record, it will be reported regardless of whether the code is required for that type of assignment.
The edit process will determine if the grade group on the assignment is valid with the assignment code. | 
| HRS () | 
Item C.1 in the S-275 instructions.
The hours per day associated with a full-time certificated base contract position.
The value is rounded and only two positions to the right of the decimal are used.
Reported for individuals with at least one certificated base contract assignment.
If an individual has more than one position and the positions have different number of days values, then the position with the highest total hours (hours per day * number of days) is used.
If more than one position has the same total hours, then the position with the greatest hours per day value is used.
If more than one position is found with different full-time hours and days, this message is displayed on the edit journal: "Multiple positions found with different full-time hours and days." | 
| HRS/YR (Assignment Detail Hours) |  | 
| INSUR (Insurance Benefits) | 
Item C.5 in the S-275 instructions.
Any benefit that is not mandatory benefits will be concluded to be insurance.
The Deduction/Benefit Group Code is not equal to "Tax" or "Ret" [Retired]. All other group codes will be concluded to be insurance.
The sum of insurance benefits records for an individual.
The value is rounded to whole dollars. | 
| MAND (Mandatory Benefits) | 
Item C.6 in the S-275 instructions.
The sum of Retirement, FICA, Medicare, Worker’s Compensation, and Unemployment benefits.
The Deduction/Benefit Group Code is equal to "Tax" or "Ret" [Retired].
The sum of mandatory benefits records for an individual.
The value is rounded to whole dollars. | 
| NAME | 
Item A.4 in the S-275 instructions.
Up to 42 characters of the employee name will display on the report.
The display format will be either Last, First, Middle or First, Middle, Last depending on the district’s system wide setting.
The report will always sort by Last, First, Middle name.
The field sizes for the transmittal file are: Last Name for 18 characters, First Name for 12 characters, and Middle Name for 12 characters. | 
| NAME KEY |  | 
| NONDGR (Non-Degree Credits) | 
Item B.6 in the S-275 instructions.
Total non-degree credits.
Reported for individuals with at least one certificated assignment. | 
| PP-AA-DDD (Assignment Detail SPI Assignment) | 
Item D.2 in the S-275 instructions.
PP = Position/Program Code
AA = Assignment/Activity Code
DDD = Group/Duty Code
A SPI assignment code will be created for assignment add-ons (supplemental dollars). The position/program, assignment/activity, and the first two positions of the group/duty code will be used from the assignment record. The third position of the group/duty code will be derived from the add-on state code. | 
| SALARY (Assignment Detail Salary) | 
Item D.6 in the S-275 instructions.
The current assignment salary.
The value is rounded to whole dollars. | 
| SOC SEC NBR |  | 
| TYPE () | 
Item B.1 in the S-275 instructions.
The highest degree determined as of October 1 of the selected plan year.
Reported for individuals with at least one certificated assignment.
Degrees with blank state codes are ignored.
Degrees with state codes not in the valid list of codes are ignored.
The report process uses a lowest to highest hierarchy (Blank, "S", "V", "B", "H", "G", "M", "D") when determining the highest degree.
If a person has a bachelor’s degree and a vocational degree, then the degree that should be reported needs a valid state code of "B" or "V". The degree that should not be reported can have a blank state code or an invalid state code. The State Code is with the Degree Code in the Degree Codes screen.
A degree will not be in the report process if the Approve Date on the Add Edit screen is blank. | 
| YEAR (Degree Year) | 
Item B.2 in the S-275 instructions.
The year degree type was obtained.
Reported for individuals with at least one certificated assignment.
If a person has more than one degree with the same valid state code, then the degree with the earlier date is used in the report process.
The transmittal file has two-position year only. For example, 1976 would be "76" | 
| YRS EXP (Years of Experience) | 
Item B.7 in the S-275 instructions.
Total years of experience determined as of October 1 of the selected plan year.
Reported for individuals with at least one certificated assignment.
Experience to be reported is determined from records in the WESPaC Experience Table.
Any records coded with the "state reportable flag" will be included. | 
| Report Footer | Description | 
|   | No footer prints when the edit process is run and no errors exist. | 
| *** SPI edit errors exist. *** | This footer prints when the edit process is run and errors exist. | 
| *** SPI edit errors may exist. *** | This footer prints when the edit process is not run. |