Controller's Division OUS Fiscal Policy Manual

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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

[4] Rental and Leases

[a] Rentals

24103 Software Rental Costs

Expenditures for the use of data processing software obtained from a vendor through a rental license agreement. In a license agreement, if the vendor replaces software due to a catastrophic event, title to the software does not pass to the purchaser, and the software does not become a capitalized item (see account code 23513 (Software Maintenance Contracts)).

[b] Operating Leases

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