Controller's Division OUS Fiscal Policy Manual

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Section 02.11D: Account Codes -- Facilities & Utilities Related (230XX, 233XX, 235XX, and 240XX)

Section 02.11D is comprised of the following subsections:

• Utilities (230XX)
• Waste Disposal (233XX)
• Maintenance and Repairs (235XX)
• Rentals and Leases (240XX)

[1] Utilities

Account codes in this section are used to classify expenditures for electrical usage, gas, sewage, steam, hogged fuel, fuel oil and water.

23080 Utilities and Maintenance - Non-Employee (tax reportable)

Expenditures for utilities and maintenance of a non-employee's temporary residence paid to, or on behalf of, the non-employee who is working on a project away from his or her official station.

[2] Waste Disposal

[3] Maintenance and Repairs

[4] Rental and Leases

[a] Rentals

[b] Operating Leases

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