[Controller's Home] [Fiscal Policy Manual]  
OUS Logo
 
OUS Logo
Controller's Division

OUS Fiscal Policy Manual


OUS » Controller's Division » Fiscal Policy Manual » FASOM Section 2
Search for: (enter code, word, or phrase - for example, OPEU)
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.
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

Please report errors or other feedback to cd-a-r@lists.ous.edu

[ Controller's Home ] [ Fiscal Policy Manual Home ]
© Oregon University System, 2005
Search Menu Button OUS Contacts Menu Button OUS Index Menu Button OUS Home Menu Button