Controller's Division OUS Fiscal Policy Manual

---

Search for: (enter code, word, or phrase - for example, OPEU)
Tax Reportable None Rents Royalties Other Income Fishing Boat Proceeds Medical and Health Care Payments Nonemployee Compensation Sub. Payments/Dividends Interest Excess Golden Parachute Payments Non-Resident Alien Not Applicable Employee W-2 Reportable Income Crop Insurance Proceeds Gross Proceeds Paid to Attorney

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

[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.

23513 Software Maintenance Contracts/Services (tax reportable)

Payments to a vendor for a contract for data processing maintenance and repair or for maintenance and repair services. Maintenance and repair services may or may not be covered by a contract. For purchase of software through a rental or lease agreement see account codes 24103 - Software Rental Costs or 24203 - Software Lease Costs.

[4] Rental and Leases

[a] Rentals

[b] Operating Leases

[ Controller's Home ] [ Fiscal Policy Manual Home ] © Oregon University System, 2005