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The 8xx Range -- Plant Expenditures

Plant Fund Expenditure subcodes (810-881) are for exclusive use in the Plant Funds (Unexpended Plant/Renewals and Replacements: Subsidiary Ledger 880000-886999).
 
 

Subcode Subcode Definition
800 Plant Fund Expenditures

For budgeting purposes only. No expenditures may be charged to this subcode. This is a major budget pool for subcodes 810-881

810 Land

For budgeting purposes only. No expenditures may be charged to this subcode. This is an intermediate budget pool for subcodes 811-839. 

811 Land Purchases

For the actual purchase price of any land acquisition, including the cost of any structures scheduled for early demolition. 

812 Land - Fees

For other costs involved in a land acquisition, including appraisal fees, legal fees, and survey costs. 

813 Land Improvements

For the cost of demolition of structures on recently acquired land, sewer projects, grading and site preparation. 

820-839 Land - User Optional Subcodes

User optional subcodes to be used for more detailed explanations of land. The Division of Accounting must be notified of the subcode name and purpose. 

840 Buildings - Administrative and Construction

For budgeting purposes only. No expenditures may be charged to this subcode. This is an intermediate budget pool for subcodes 841-859. 

841 Non-Construction Expense

For non-construction expenses of building, such as test borings and surveys. 

842 Architectural and Engineering Expense

For architectural and engineering services in connection with new construction or major repair and renovation projects, including architects fees for architects other than the architect for the State of Ohio, and for consultant fees. 

843 State Architect Fees

For State Architect fees. 

844 Site - Miscellaneous Expense

For miscellaneous expenses on sites. 

845 Administrative Costs - Buildings

For miscellaneous costs incurred in connection with new construction or major repair and renovation projects, such as advertising and blueprints. 

846 Non-Contract Expense

For use exclusively by Physical Facilities. 

850 Construction

For Physical Facilities improvements where all work is done by the general contractor.

Use subcodes 851-859 for specific building costs.
851 General Contract
852 Electrical Contract
853 Plumbing Contract
854 HVAC Contract
855 Utility Extension/Connection
856 Fire Protection Contract
857 Other Construction
859 Buildings Purchased
870 Original Equipment

For budgeting purposes only. No expenditures may be charged to this subcode. This is an intermediate budget pool for subcodes 872-873. 

871 Movable Original Equipment
872 Fixed Equipment

For all fixed equipment not included in the general contract, such as built-in cabinets, fume hoods, and automated book retrieval systems. 

873 Expendable Equipment

For expendable supplies purchased with Unexpended Plant Funds, such as custodial supplies and fire extinguishers. 

880 Non-structural Improvements

For budgeting purposes only. No expenditures may be charged to this subcode. This is an intermediate budget pool for subcode 881. 

881 Non-structural Improvements

For contract work from Unexpended Plant Funds for such items as roads, walks, parking lots, utility lines, etc. 

Updated 4/15/98

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