40501
Expenditures for the purchase of buildings, or disbursements to contractors for the construction or improvement of buildings. This code covers the following:
- New building
- Addition to existing building
- Major improvements
For additional guidance in distinguishing major improvements from maintenance and repair see Fiscal Policy Manual 55.100 Appendix .715 Charges from the Physical Plant and other service activities for construction or improvements of buildings are also included. For purchases from proprietary funds see A8111 - Buildings.
Code - Name:
40501-Buildings
Data Entry Status:
Y (Yes)
Level:
Level 4
Last Imported Date:
Thursday, December 14, 2017
Account Type Code:
73
Label:
Buildings