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OUS » Controller's Division » Fiscal Policy Manual » FASOM Section 2
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Tax Reportable

CodeTitleDefinition
23513Software 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.
NC - Nonemployee Compensation
24103Software Rental CostsExpenditures 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)).
RE - Rents
24203Software Lease CostsExpenditures for the use of data processing software obtained from a vendor through a operating lease 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)).
RE - Rents
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