RESTRICTED |
DEPARTMENT
USE |
DESCRIPTION |
| |
|
|
|
55000
|
|
Capital
Outlay: This account class includes the payments for
acquiring legal ownership to equipment, including the related
inbound transportation and installation charges. For definitive
purposes, equipment possesses the following characteristics: it
is not consumable or expendable; it is movable, even though sometimes
attached to other accounts or buildings; it has an expected useful
life of longer than one year; its cost is at least $5,000; and
its use does not create a readily observable physical impairment
or deterioration. Also, this account class includes the payments
to acquire legal ownership to real property, to construct additions
to land and buildings, and to equip and furnish buildings with
equipment, furniture, furnishings, machinery, and component systems.
This account class includes all expenditures for tangible resources
which are subsequently subject to fixed asset controls. Also,
it includes library books, journals, and artistic creations.
|
55100 |
|
Office Equipment |
| |
55110 |
Office Equipment - Furniture and Furnishings: This account is used to record payments for office furniture and furnishings. |
| |
55120 |
Office Equipment - Equipment: This account is used to record payments for office equipment. |
| |
55200 |
Electronic Data Processing Equipment: |
| |
55210 |
Electronic Data Processing Hardware: |
| |
55220 |
Electronic Data Processing Software: |
| |
55221 |
Other Computer Software over $5,000: To record the purchase of commercial off the shelf software not recorded in a more specific account such as 55222, 55223, 55224, 55225, or 55226. |
| |
55222 |
WAN Software over $5,000: To record the purchase of commercial off the shelf software loaded on a wide area network. |
| |
55223 |
Personal Computer Software over $5,000: To record the purchase of commercial off the shelf software loaded on a laptop or desktop personal computer. |
| |
55224 |
Server Software over $5,000: To record the purchase of commercial off the shelf software installed on a server. |
| |
55225 |
Mainframe Software over $5,000: To record the purchase of commercial off the shelf software installed on a mainframe. |
| |
55226 |
External Developed Software over $5,000: To record the purchase of externally developed software |
55300 |
|
Educational Equipment |
| |
55310 |
Educational Equipment - Classroom/Library Furniture and Furnishings: This account is used to record purchases of educational equipment for classrooms and libraries. |
| |
55320 |
Educational Equipment - Scientific/Medical Lab: This account is used to record purchases of educational equipment for scientific and medical labs. |
| |
55330 |
Educational Equipment - Engineering/Drafting Equipment: This account is used to record purchases of educational related engineering and drafting equipment. |
| |
55340 |
Educational Equipment - Agricultural Equipment: This account is used to record purchases of agricultural related equipment. |
| |
55350 |
Educational Equipment - Livestock: This account is used to record purchases of livestock. |
| |
55360 |
Educational Equipment - Other Equipment: This account is used to record the purchases of equipment not separately identified above. |
55400 |
|
Motor Vehicles |
| |
55410 |
Motor Vehicles - Autos, Trucks, and Buses: This account is used to record purchases of autos, trucks, and buses. |
| |
55420 |
Motor Vehicles - Aircraft: This account is used to record purchases of aircraft. |
| |
55430 |
Motor Vehicles - Boats: This account is used to record purchases of boats |
| |
55440 |
Motor Vehicles - Trailers: This account is used to record purchases of trailers. |
| |
55450 |
Motor Vehicles - Other: This account is used to record purchases of motor vehicles not separately identified above. |
55500 |
|
Other Equipment: This major account includes the costs of specialized, motorized equipment, unsuited for general use by the institution, and not appropriate for inclusion in major account 5400. This account is not used by departments. |
| |
55510 |
Other Equipment - Athletic: This account is used to record purchases of athletic related equipment. |
55520 |
|
Other Equipment - Other: This minor account is not to be used by departments. |
| |
55521 |
Other Equipment - Air conditioners: This subsidiary account includes the initial purchase and installation of air conditioning equipment and systems. Payments include necessary electrical wiring and minor construction expenses necessary to install the systems. |
| |
55522 |
Other Equipment - Telecommunications > $5000 |
| |
55529 |
Other Equipment - Other: This subsidiary account includes payments for purchasing specialized equipment, furnishings and furniture not separately identified by minor accounts 55100 through 55400. It includes the cost of athletic equipment, furnaces, house trailers, storage sheds, water coolers/fountains, etc. |
| |
55530 |
Other Equipment - Agricultural (Non-Educational): This account is used to record purchases of agricultural related equipment. |
| |
55540 |
Other Equipment - Dietary: This account is used to record purchases of dietary related equipment. |
| |
55550 |
Other Equipment - Telecommunications over $5,000: This account is used to record purchases of telecommunications equipment. |
| |
55560 |
Other Equipment - Custody and Security Equipment: This account is used to record purchases of custody and security related equipment. |
| |
55570 |
Other Data Processing Equipment over $5,000: This account is used to record costs of purchasing other data processing equipment not recorded in a more specific account such as 55571, 55572, 55573, 55574, 55575, or 55576 |
| |
55571 |
WAN Equipment over $5,000: This account is used to record costs of purchasing wide area network equipment. |
| |
55572 |
Video Transmission Equipment over $5,000: This account is used to record costs of purchasing video transmission equipment. |
| |
55573 |
LAN Equipment over $5,000: This account is used to record costs of purchasing local area network equipment not recorded in a more specific account such as 55574, 55575, or 55576. |
| |
55574 |
Personal Computer and Printer Equipment over $5,000: This account is used to record costs of purchasing personal computer and printer equipment. |
| |
55575 |
Servers over $5,000: This account is used to record costs of purchasing computer server equipment. |
| |
55576 |
Mainframe Equipment over $5,000: This account is used to record costs of purchasing computer mainframe equipment. |
55600 |
|
Library Books and Journals: This major account includes the payments to acquire additions to library and learning resource collections, and includes the costs of books, magazines, newspapers, manuals, journals, manuscripts, musical scores, musical recordings, photographs, maps, films, tapes, records, microforms, and other literary and artistic accounts, materials, and creations. It includes the costs of binding library periodicals, journals, pamphlets, and paper-back books. It excludes the cost of these accounts if purchased for resale. Disbursements for accounts coded 556XX from budget code 16030, must use accounts with the purpose code of 151. |
556** |
|
These subsidiary accounts have been provided for D.H. Hill Library personnel, but the definitions are not included here-in. |
55700 |
|
Land |
| |
55710 |
Land - Acquisition Cost: This account is used to record actual cost of land acquisitions. |
| |
55720 |
Land - Legal and Recording Fees: This account is used to record legal and recording fees associated with land acquisitions. |
| |
55730 |
Land - Appraisal Fees: This account is used to record appraisal fees associated with acquisition of land. |
55810 |
|
Purchased Buildings |
| |
55811 |
Buildings - Purchased - Acquisition Costs: This account is used to record acquisition cost of buildings purchased |
| |
55812 |
Buildings Purchased - Legal and Recording Fees: This account is used to record legal and recording fees related to acquisition cost of buildings purchased. |
55820 |
|
Constructed Buildings |
| |
55821 |
Buildings - Constructed - Planning: This account is used to record planning cost related to constructed buildings. |
| |
55822 |
Buildings - Constructed - Design Contracts: This account is used to record design contract cost related to constructed buildings. |
| |
55823 |
Buildings - Constructed - General Contracts: This account is used to record general contractor cost related to constructed buildings. |
| |
55824 |
Buildings - Constructed - Electrical Contracts: This account is used to record electrical contractor cost related to constructed buildings. |
| |
55825 |
Buildings - Constructed - Plumbing Contracts: This account is used to record plumbing contractor cost related to constructed buildings. |
| |
55826 |
Buildings - Constructed - Masonry Contracts: This account is used to record masonry contractor cost related to constructed buildings. |
| |
55827 |
Buildings - Constructed - Roofing Contracts: This account is used to record roofing contractor cost related to constructed buildings. |
| |
55829 |
Buildings - Constructed - Mechanical Contract: This account is used to record mechanical contractor cost related to constructed buildings. |
| |
55830 |
Buildings - Constructed - Landscape Contracts: This account is used to record landscape contractor cost related to constructed buildings. |
| |
55831 |
Buildings - Constructed - Grading, Filling, Clearing: This account is used to record grading, filling, and clearing contractor cost related to constructed buildings. |
| |
55832 |
Buildings - Constructed - Asbestos Removal Contracts: This account is used to record asbestos removal contractor cost related to constructed buildings. |
| |
55833 |
Buildings - Constructed - HVAC Contracts: This account is used to record HVAC contractor cost related to constructed buildings. |
| |
55835 |
Buildings - Constructed - Elevator Contracts: This account is used to record elevator contractor cost related to constructed buildings. |
| |
55836 |
Buildings - Constructed - Sprinkler Contracts: This account is used to record sprinkler systems contractor cost related to constructed buildings. |
| |
55837 |
Buildings - Constructed - Telecommunications Contracts: This account is used to record telecommunications contractor cost related to constructed buildings. |
| |
55840 |
Buildings - Constructed - Miscellaneous Contracts: This account is used to record constructed miscellaneous building contractor cost not separately identified above. |
| |
55881 |
Constructed Building Fees - Buildings - Testing and Boring: This account is used to record site testing and boring fees related to constructed buildings. |
| |
55882 |
Constructed Building Fees - Buildings - Constructions Site Survey: This account is used to record fees for construction site surveys. |
| |
55911 |
Other Structures - Planning Expenses: This account is used to record cost related to planning expenses on other structures. |
| |
55913 |
Other Structures - General Contracts: This account is used to record general contract cost on other structures. |
| |
55917 |
Other Structures - Roofing Contracts: This account is used to record cost related to roofing contracts on other structures. |
| |
55921 |
Other Structures - Grading, Filling, and Clearing Contracts: This account is used to record grading, filling, and clearing cost related to other structures. |
| |
55923 |
Other Structures - HVAC Contracts: This account is used to record cost related to HVAC contracts on other structures. |
| |
55928 |
Other Structures - Communication Cable Contracts: This account is used to record cost related to installation of communication cables. |
| |
55940 |
Other Structures - Miscellaneous Cost: This account is used to record miscellaneous cost on other structures which are not separately identified above. |
