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.
23522 Maintenance Materials
Expenditures of materials used in maintenance. If included in an invoice from a vendor for services use
23501 - Equipment Maintenance and Repairs,
23502 - Building Maintenance and Repairs, or
23503 - Grounds Maintenance and Repairs, as appropriate.
[4] Rental and Leases
[a] Rentals
[b] Operating Leases
