40701
Disbursements to construction contractors for the installation or construction of infrastructure assets. Infrastructure assets are long-lived capital assets that normally can be preserved for a significantly greater number of years than most capital assets and are normally stationary in nature. Examples include the following:
- Roads
- Bridges/Culverts
- Sidewalks/Curbs
- Alleyways
- Street lighting systems
- Traffic lights/signs
- Fire hydrant
- Drainage systems
- Gas/electric/fiber optic distribution systems
- Tunnels and conduit systems
- Water and sewer systems
- Dams
- Wells
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 or improvements to infrastructure are also included. For purchase from proprietary funds see A8140 - Infrastructure.
Code - Name:
40701-Infrastructure
Data Entry Status:
Y (Yes)
Level:
Level 4
Last Imported Date:
Thursday, December 14, 2017
Account Type Code:
73
Label:
Infrastructure
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