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)
 Waste Disposal
 Maintenance and Repairs
This section applies to expenditures for maintenance and repairs of buildings, grounds and equipment. These codes are intended for ordinary expenses of a recurring nature applicable to maintenance and repairs, including maintenance contracts. Outside labor charges for maintenance and repair services are included.
23503 Grounds Maintenance and Repairs (tax reportable)
Expenditures related to campus and grounds maintenance including fence repair or replacement. This code covers expenses for materials, minor landscaping and non-contract services. Expenditures for landscaping projects not considered replacements and exceeding $5,000 are not included (see account code 40401
- Improvements Other Than Buildings). This code also excludes expenditures covered by maintenance contracts (see account code 23512
- Contracts Maintenance and Repair - Grounds).
 Rental and Leases
[b] Operating Leases