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OUS » Controller's Division » Fiscal Policy Manual » FASOM Section 2
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Tax Reportable

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

Section 02.11D is comprised of the following subsections:

[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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