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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:

[1] Utilities

Account codes in this section are used to classify expenditures for electrical usage, gas, sewage, steam, hogged fuel, fuel oil and water.
23001 Electricity- General
Expenditures for electrical usage. This expense classification applies whether the power was generated internally or purchased from an outside utility.
23002 Pressurized Gas- General
Gases used -- regardless of type (natural, butane, propane, etc.) -- for heating or to generate steam or electricity for heat. This code does not cover motor fuels such as gasoline (see account code 20252 - Automotive Fuels/Lubricants). For gases used for instructional or research purposes, for which the amount can be identified, use account 20103 - Laboratory Supplies.
23003 Conveyance Fee - Natural Gas
Fee paid for the conveyance of natural gas through a pipeline.
23004 Steam - Purchased
Charges for steam only. This code should not be used to classify amounts paid to purchase fuel for steam generating. In those cases for which the steam is identifiable as solely for instruction or research and is not used for heating purposes, refer to account code 20103 (Laboratory Supplies).
23005 Hogged Fuel
Hogged fuel (wood chips) purchased for heating or for the generation of steam used for heating.
23006 Fuel Oil
Fuel oil purchased for heating purposes. For vehicle gasoline, diesel or lubricants see account code 20252 - Automotive Fuels/Lubricants.
23010 Water
Water purchased for domestic or agricultural use. This code does not cover distilled or specially treated water, both of which are supply items.
23011 Chilled Water
Charges for chilled water billed to users, including bottled water purchased for drinking. This account code should not be used to classify amounts paid to purchase utilities for the generation of chilled water.
23012 Sewage
Amounts paid to local sewage districts for sewage assessments. This code does not apply to tax assessments that might be levied on university rental property by sewage districts (see account code 28703 (Taxes and Licenses)).
23013 Storm Drain Runoff
To record charges for on and off-site storm drain runoff expenses, including any credits or rewards earned for on-site runoff control programs or projects.
23020 Electricity
Create new rollup account for electrical utility costs. Summary of costs of Expenditures for electrical usage and related fees. This expense classification applies whether the power was generated internally or purchased from an outside utility.
23021 Electricity- Supply and Usage
To record electrical usage costs based on the physical units of electricity used. Use account code 23022 for costs charged for the transmission and distribution of electricity.
23022 Electricity- Distrib & Delivery
To record costs charged for the transmission and distribution of electricity.
23023 Electricity- Other Costs
To record other costs associated with the provision of electricity, e.g., local, state, and federal taxes; as well as any other fees levied by the utility provider that are in addition to the supply and transmission and distribution costs.
23030 Pressurized Gases
Create new rollup account for pressurized gases costs. Summary of costs of pressurized gases used and related fees - regardless of type (natural, butane, propane, etc.) -- for heating or to generate steam or electricity for heat. This code does not cover motor fuels such as gasoline (see account code 20252 - Automotive Fuels/Lubricants). For gases used for instructional or research purposes, for which the amount can be identified, use account 20103 - Laboratory Supplies.
23031 Pressurized Gas- Supply and Usage
To record costs charged for supply and usage of pressurized gasses regardless of type (natural, butane, propane, etc.) -- for heating or to generate steam or electricity for heat. This code does not cover motor fuels such as gasoline (see account code 20252 - Automotive Fuels/Lubricants). For gases used for instructional or research purposes, for which the amount can be identified, use account 20103 - Laboratory Supplies providing the gas. Use account code 23032 for costs charged for distributing and delivering gases.
23032 Pressurized Gas- Distrib & Delivery
To record costs charged for the distribution and delivery of gases.
23033 Pressurized Gas- Other Costs
To record other costs associated with the provision of gases, e.g., local, state, and federal taxes; as well as any other fees levied by the utility provider that are in addition to supply and distribution/delivery.
23080 Utilities and Maintenance - Non-Employee (tax reportable)
Expenditures for utilities and maintenance of a non-employee's temporary residence paid to, or on behalf of, the non-employee who is working on a project away from his or her official station.
23099 Miscellaneous Utilities
Expenditures for utility services that cannot otherwise be classified.

[2] Waste Disposal

23301 Garbage (Tax reportable)
Payments for garbage disposal services purchased from others.
23310 Infectious Waste Disposal (Tax reportable)
Expenditures for infectious waste disposal services purchased from outside vendors.
23311 Hazardous Waste - On-Site Disposal (Tax reportable)
Expenditures for the controlled on-site disposal of any solid, liquid or contained gaseous material that could cause injury; cause death or damage; or pollute land, air or water.
23312 Hazardous Waste - Off-Site Disposal (Tax reportable)
Expenditures for the controlled shipment of any solid, liquid or contained gaseous material that could cause injury; cause death or damage; or pollute land, air or water.
23313 Biological Waste Disposal (Tax reportable)
Expenditures for the controlled disposal of any material that may contain pathogens -- either human or animal -- that might enter the community at large.
23314 Radiological Waste Disposal (Tax reportable)
Expenditures for the disposal of materials controlled by the Federal Nuclear Regulatory Commission or the Radiation Control Section of the State Health Division.
23370 Recycling Expense (Tax reportable)
Recycling Expense (Tax reportable)

[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.
23501 Equipment Maintenance and Repairs (tax reportable)
Expenses incurred for minor equipment repairs and maintenance not covered by a maintenance contract. (Minor repairs do not extend the life of the equipment.) This code does not cover modifications that increase the value of the equipment by more than $5000 (see account code 40101 - Equipment). It also excludes expenses charged to Unexpended Plant Fund Operating Reserves. (See account code 23505 -Major Reconditioning of Equipment.)
23502 Building Maintenance and Repairs (tax reportable)
Expenditures for building maintenance and repairs. This code covers alterations, space rearrangements and renovations that do not increase the value of the building by more than $100,000. For additional guidance in distinguishing major improvements from maintenance and repair see Fiscal Policy Manual 55.100 Appendix .715 (See account code 40501 - Buildings). Building maintenance expenses covered by maintenance contracts are excluded (see account code 23511 - Contract Maintenance and Repair - Buildings).
23503 Grounds Maintenance and Repairs (tax reportable)
Expenditures related to campus and grounds maintenance including fence repair or replacement. This code covers expenses for materials, minor landscaping and non-contract services. Expenditures for landscaping projects not considered replacements and exceeding $5,000 are not included (see account code 40401 - Improvements Other Than Buildings). This code also excludes expenditures covered by maintenance contracts (see account code 23512 - Contracts Maintenance and Repair - Grounds).
23504 Data Processing Equipment Maintenance and Repair (tax reportable)
Expenditures for repair and servicing of data processing equipment including computers and printers. For purchase of parts, use account 23523 - Data Processing/Electrical Equipment Parts.
23505 Major Reconditioning of Equipment (tax reportable)
Expenditures for major reconditioning of an inventoried piece of equipment. The reconditioning must extend the useful life of the equipment by more than two years. This code is used primarily with Unexpended Plant Fund Operating Reserves but may be used with other funds. Examples include reupholstery of furniture or purchase of a new tractor engine.
23506 Ship/Vessel Maintenance and Repair (tax reportable)
Expenditures for normal maintenance and repairs to research vessels.
23507 Vehicle Maintenance & Repairs (tax reportable)
Expenditures for normal maintenance and repairs to vehicles.
23510 Contract Maintenance and Repair - Equipment (tax reportable)
Expenditures for equipment maintenance covered by maintenance contracts. Contract services are generally performed by non-institutional personnel, either as individuals or as representatives of a commercial firm. This code covers expenditures for maintenance contract materials and outside labor billed on the same invoice.
23511 Contract Maintenance and Repair - Buildings (tax reportable)
Building maintenance performed under contract and paid to non-institutional personnel or companies. This code covers alterations, space rearrangements and renovations that do not increase the value of the building by more than $100,000, or that do not increase the value of the building by more than 20% of the total cost of the building when the total project cost is greater than $100,000 (see account code 40501 - Buildings).
23512 Contract Maintenance and Repair - Grounds (tax reportable)
Grounds maintenance expenditures for labor and materials covered by maintenance contracts with non-institutional individuals or companies. Includes fence repair or replacement. Landscaping projects that are not considered replacements and exceed $5,000 are capitalized (see account code 40401 - Improvements Other Than Buildings).
23513 Software 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.
23514 IT Hardware Maintenance Contracts (Tax Reportable)
Expenditures for Information Technology hardware maintenance covered by maintenance contracts. Contract services are generally performed by non-institutional peresonnel, either as individuals or as a representative of a commercial firm.This code covers expenditures for maintenance contract materials and outside labor billed on the same invoice.
23520 Physical Plant Supplies
Expenditures for supplies used in daily physical plant operations. This code does not cover items purchased for storerooms or inventories for resale or redistribution (see the 6XXXX series of account codes).
23521 Chemicals - Maintenance
Expenditures for chemicals used in maintenance (e.g., for boiler water treatment, cleaning and lubrication).
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.
23523 Data Processing/Electrical Equipment Parts
Expenditures for data processing and electrical equipment parts for repair and maintenance. For repair service charges see 23504 - Data Processing Equipment Maintenance and Repair.
23524 Equipment Maintenance Supplies
Expenditures of supplies used for maintenance of equipment. If included in an invoice from a vendor for services use 23501 Equipment Maintenance and Repairs.
23525 Building Maintenance Supplies
Expenditures of supplies used for maintenance of buildings. If included in an invoice from a vendor for services use 23502 Building Maintenance and Repairs.
23526 Grounds Maintenance Supplies
Expenditures of supplies used for maintenance of grounds. If included in an invoice from a vendor for services use 23503 Grounds Maintenance and Repairs.
23530 Custodial - Non-Contract (tax reportable)
Expenditures for janitorial and housekeeping services such as cleaning, dusting, waxing, polishing, window washing and trash removal. This code excludes custodial services provided by an outside contractor (see account code 23531 - Custodial - Contract).
23531 Custodial - Contract (tax reportable)
Expenditures for janitorial and housekeeping services performed under contracts with non-institutional persons or companies.
23535 Custodial Supplies
Expense for supplies customarily used for custodial services. These would include cleaning supplies, paper towels, toilet paper, etc.
23599 Miscellaneous Maintenance and Repairs (tax reportable)
Expenditures for maintenance and repairs that cannot otherwise be coded within this section.

[4] Rental and Leases

Payments for the rental or lease of equipment, land, and buildings. These codes do not cover capital leases or assets acquired through a lease-purchase arrangement (see account code 40111- Equipment Lease - Purchase, A8XXX Fixed Asset accounts and related accounts B2102 Capital Leases Payable, 28810 Interest Expense - Misc.). OUS Fiscal Policy Manual section 55.200.F provides criteria for determining capital leases.

An operating lease creates a commitment into the future (an unrecorded liability) and uses different account codes than those used for a rental agreement. The following criteria are generally considered while reviewing contracts/agreements to determine if one is engaging in a rental agreement or an operating lease agreement.

Termination/cancellation of agreement - Rental agreements can be terminated at any time without cause and results in few penalties whereas the potential for cancelling an operating lease agreement is remote and can result in substantial financial penalties.

Term of Agreement - An operating lease agreement generally has a fixed term whereas a rental agreement is indefinite.

Rate(s) of agreement - Operating lease agreements specify the periodic payment rate over the life of the of the lease whereas the rate is subject to change with a rental agreement.

[a] Rentals

24020 Media Rentals (tax reportable)
Expenditures for media rentals such as DVD's and film.
24052 Housing Rentals - Non-Employee (tax reportable)
Expenditures for rental of a temporary residence for a non-employee who is working on a project away from his or her home station. The payment is made to, or on behalf of, the non-employee. For payment of utilities connected with this type of rental, use 23080 - Utilities and Maintenance - Non-Employee.
24053 Storage Rentals/Fees (tax reportable)
Expenditures for self-storage units and storage charges for non-employee related reasons.
24101 Equipment Rentals (tax reportable)
Expenditures for the use/rental of non-data processing equipment (see account code 24102 (Data Processing Equipment Rentals)). This code does not cover vehicle rentals for employees on travel assignments (see the 39XXX series of account codes).
24102 Data Processing Equipment Rentals (tax reportable)
Expenditures for use/rental of all electronic data processing equipment and accessories.
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)).
24150 Land Rentals (Tax Reportable)
Expenditures for land rentals of non-OUS owned property.
24151 Building Rentals (Tax Reportable)
Expenditures for building rentals where no lease agreement exists. Generally short-term in nature. Includes rental of research space, facilities for employee retreats and meetings. Does not include rental of Conference Facilities (see 28606 - Conference Facilities).
24199 Miscellaneous Rentals (Tax Reportable)
Rental expenditures that cannot otherwise be classified as land, building, equipment, or software rentals.

[b] Operating Leases

24201 Equipment Leases (Tax Reportable)
Expenditures for operating leases of non-data processing eqiupment (see account code 24202 (Data Processing Equipment Leases)). This code does not cover vehicle rentals for employees on travel assignments (see the 39XXX series of account codes).
24202 Data Processing Equip Leases (Tax Reportable)
Expenditures for operating leases of all electronic data processing equipment and accessories.
24203 Software Lease Costs
Expenditures 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)).
24250 Land Leases (Tax Reportable)
Expenditures for land leases of non-OUS owned property.
24251 Building Leases (Tax Reportable)
Expenditures for building operating lease payments. Includes lease of research space, facilities for employee retreats and meetings. Does not include lease of Conference Facilities (see 28606- Conference Facilities).
24299 Miscellaneous Leases (Tax Reportable)
Expenditures for operating lease payments that cannot otherwise be classified as land, building, eqipment, or software leases.


For Related Account Code Sections, see also:
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