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Section 02.11B: Account Codes -- Agricultural Related Services & Supplies (21XXX)

[1] Supplies Related to Agriculture

21007 Animals - Non-capitalized
Expenditures for animals purchased for research purposes. Excludes livestock purchases that must be capitalized (see account code 40102 - Livestock). Use 20102 - General Operating Supplies or 20103 - Laboratory Supplies, for non-vertebrae lab animals as appropriate.
21008 Animal Care (tax reportable)
Expenditures for the care, feeding and maintenance of animals by others.
21042 Veterinary Biologicals
Expenditures for vaccines and other products used for prevention of disease in animals.
21043 Veterinary Medications
Expenditures for antibiotics, drugs, salves, physics, and other medicinal products used in the treatment of animal diseases.
21047 Veterinary Surgical Supplies - General
Costs of surgical packs and sheets and all other surgical supplies not described elsewhere. This code does not cover sutures (see account code 25031 - Sutures), syringes and needles (see account code 25040 - Syringes and Needles) or glassware (see account code 25041 - Glassware - Medical/Scientific).
21048 Veterinary Supplies
Expenditures for supplies used for veterinary care. This code does not cover veterinary biologicals and medications, or surgical supplies (see account codes 21042 (Veterinary Biologicals), 21043 (Veterinary Medications) and 21047 (Veterinary Surgical Supplies - General)).
21049 Animal Care Supplies
Expenditures for supplies used in the general care of animals including nail clippers, leashes, pest-control powder, shampoo, etc. This code does not cover veterinary supplies (see account codes 21042 - Veterinary Biologicals, 21043 - Veterinary Medications, 21047 - Veterinary Surgical Supplies - General, and 21048 - Veterinary Supplies).
21050 Fertilizers
Expenditures for plant fertilizers.
21051 Plant Materials
Expenditures for materials used in the growing of plants.
21052 Seeds
Expenditures for seeds.
21053 Soil & Soil Media
Expenditures for soils and soil media such as pumice, vermiculite, perlite, peat moss, etc.
21055 Feeds - Grain
Expenditures for grain used as animal feed.
21056 Feeds - Hay and Straw
Expenditures for hay and straw used as animal feed.
21057 Feeds - Concentrates
Expenditures for animal feed concentrates.
21060 Chemicals - Herbicides
Expenditures for chemical herbicides used in the control of weeds and unwanted vegetation.
21061 Chemicals - Pesticides
Expenditures for chemical pesticides or insecticides used in the control of unwanted pests and insects.
21062 Chemicals - Other
Expenditures for chemicals other than herbicides and pesticides, such as fungicides.
21065 Agricultural Gases and Liquids
Expenditures for agricultural gases and liquids.
21069 Irrigation Supplies
Expenditures for irrigation supplies purchases.
21070 Agricultural Services (tax reportable)
Expenditures for custom combining, plowing and similar activities.


For Related Account Code Sections, see also:
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