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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

[2] Waste Disposal

[3] 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.
23512 Contract Maintenance and Repair - Grounds (tax reportable)
Grounds maintenance expenditures for labor and materials covered by maintenance contracts with non-institutional individuals or companies. Includes fence repair or replacement. Landscaping projects that are not considered replacements and exceed $5,000 are capitalized (see account code 40401 - Improvements Other Than Buildings).

[4] Rental and Leases

[a] Rentals

[b] Operating Leases

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