40401
Disbursements to construction contractors for the installation or construction of the following:
- Fountains
- Bleachers
- Dugouts
- Goal posts
- Scoreboards
- Similar improvements not part of the land or building itself
Improvements that increase the value by less than $5,000 are coded as maintenance (see account codes 235xx - Maintenance and Repairs). Charges from the Physical Plant and other service activities for construction of improvements other than buildings are also included. For purchases from proprietary funds see A8131 - Improvements Other Than Buildings.
Code - Name:
40401-Improvements Other Than Buildings
Data Entry Status:
Y (Yes)
Level:
Level 4
Last Imported Date:
Thursday, December 14, 2017
Account Type Code:
73
Label:
Improvements Other Than Buildings
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