| Object
Code |
Short
Title |
Description |
| 1XXX |
Personal
Services |
|
| 1100 |
Adm-Prof
Salaries |
Administrative
- Professional Salaries |
| Personal
services for employees who are not
included in academic-professional and
would be exempt employees under overtime
provisions of the Fair Labor Standards
Act (were the institution subject
to the act). Included are graduate
assistants in administrative positions.
Also includes all exempt employees
to the extent that they are engaged
in the functional categories of Student
Services, Institutional Support, Maintenance
and Operation of Plant and Auxiliary
Enterprises; and includes exempt
employees in the functional categories
of Instruction, Research, Public
Service, and Academic Support who do
not fit the definition of "Academic-Professional." |
| 1110 |
Adm-Regular |
Administrative
- Regular |
| 1120 |
Adm-Temporary |
Administrative
- Temporary |
| 1140 |
Adm-Graduate
Asst |
Administrative
- Graduate Assistant |
| 1150 |
Adm-Longevity |
Administrative
- Longevity |
| 1160 |
Adm-Grant
Salaries |
Administrative
- Grant Salaries |
| 1200 |
Acad-Prof
Salaries |
Academic
-Professional Salaries |
| Personal
services for employees who would
be exempt under overtime provisions
of the Fair Labor Standards Act
(were the institution subject to the act)
to the extent they are engaged in direct
teaching, research, and public service
activities of the institution and
who hold academic rank. Department heads
and directors of instructional departments,
research bureaus, and similar
activities are included. Research
and graduate assistants (including
teaching assistants) are included.
Professional librarians who hold
academic rank are included. Other
professional personnel in libraries
who do not have academic rank will
not be included here. |
| 1210 |
Acad-Regular |
Academic
- Regular |
| 1211 |
Acad-Regular-Dev
Std |
Academic-Regular-Developmental
Study |
| 1215 |
Acad-Regular-Ex
Pay |
Academic-Regular-Extra
Pay |
| 1220 |
Acad-Temporary |
Academic
- Temporary |
| 1230 |
Acad-Overload |
Academic
- Overload |
| 1240 |
Acad-Graduate
Asst |
Academic
- Graduate Assistant |
| 1250 |
Acad-Longevity |
Academic
- Longevity |
| 1260 |
Acad-Grant
Salaries |
Academic
- Grant Salaries |
| 1300 |
Support-Sal
& Wages |
Supporting |
| Personal
services for employees who would
be subject to overtime provisions of
the Fair labor Standards Act (were the
institution subject to the act) with the
exception of students. This category
generally includes secretarial, stenographic,
clerical, maintenance and other
supporting positions. |
| 1310 |
Support-Regular |
Supporting
- Regular |
| 1320 |
Support-Temporary |
Supporting
- Temporary |
| 1330 |
Support-Overtime |
Supporting
- Overtime |
| 1350 |
Support-Longevity |
Supporting
- Longevity |
| 1360 |
Support-Grant
Salaries |
Supporting
- Grant Salaries |
| 1400 |
Students-Sal
& Wages |
Students |
| Included
in this category are employees under
a "student employment" program. |
| It
includes all students with the exception
of those designated as graduate
assistants." Graduate students
who are not "graduate assistants"
are included. Included are student
assistants, dorm floor counselors
and resident advisor, and registration
assistants. |
| 1410 |
Students-RWSP |
Students
- Regular Work Study Program |
| 1420 |
Students-CWSP |
Students
- College Work Study Program |
| 1430 |
Students-Other |
Students
- Staff Payroll |
| Students
employed as hourly employees and
paid on Staff Payroll |
| 1500 |
Residents-Sal
& Wages |
Resident
Services |
| Included
in this category are the payment
for services performed by residents
in the College of Medicine and Family
Practice. |
| 1510 |
Residents-Regular |
Residents
- COM and FP |
| 1520 |
Tenncare
Stipends |
Tenncare
Stipends |
|
|
|
| 2XXX |
Employee
Benefits |
|
| 2100 |
Retirement-TCRS |
Matching
contributions to the TCRS (Tennessee
Consolidated Retirement Fund) for
employees. |
| 2101 |
TCRS-Teachers |
Matching
contributions to the TCRS (Tennessee Consolidated Retirement Fund) for
teachers. |
| 2102 |
TCRS-Adm
& Staff |
Matching
contributions to the TCRS (Tennessee Consolidated Retirement Fund) for
administrative employees and staff. |
| 2200 |
Retirement-TIAA |
Matching
contributions to the Optional Retirement Plan. |
| 2201 |
401K
Matching |
Matching
contribution to employee 401K Plan |
| 2300 |
FICA |
Matching
contributions to FICA |
| 2301 |
FICA
Medicare Tax |
Matching
contributions to FICA Medicare. |
| 2500 |
Group
Insurance |
Matching
group insurance premium for employees,
matching insurance for residents. |
| 2600 |
Unemployment
Compensation |
Unemployment
Compensation |
| Expenses
of unemployment compensation. |
| 2700 |
Educational
Benefits |
Heading
- No charges |
| 2710 |
PC191-Employee-at
ETSU |
Employee
at ETSU using a PC191 fee waiver |
| 2711 |
PC191-
Employee-TBR Schools |
Employee
at another TBR school using a PC191 fee waiver |
| 2712 |
Staff
Sch-ETSU |
Staff
Scholarship for ETSU employees |
| 2713 |
Staff
Sch - TBR School |
Staff
Scholarship for employees of another TBR school |
| 2714 |
Employee
Audit |
Employee
auditing a class |
| 2715 |
Employee-Non
Credit |
Employee
registered for Non-Credit courses |
| 2720 |
Fee
Disc-Sp/Dep-ETSU |
Employee
spouse/dependent fee discount |
| 2721 |
Fee
Disc-Sp/Dep-TBR School |
Employees/TBR
Schools spouse/dependent fee disc. |
| 2722 |
Fee
Disc-Sp/Dep-UT |
Employees/UT
spouse/dependent fee disc. |
| 2880 |
Compensated
Leave |
Employee
annual leave and compensatory time |
| 2920 |
Rec
Center Usage |
Employee
Recreation Center Usage fee |
| 2999 |
Benefit
Clearing |
HRS
processing. |
|
|
|
| 3000 |
Travel |
Heading-No
charges. |
| Travel
expenses by employees, visitors or
students who are participants in institutional
or professional activities.
It includes meals, automobile
mileage, tickets on commercial
carriers, taxi fares, motel and
hotel accommodations, and rental charges
for vehicles used in travel. |
| 3100 |
Individual
In-State |
Heading
- No charges |
| 3110 |
Prof-Indiv
In-State |
In-State
- Individual |
| Travel
to workshops, conventions, seminars,
and similar activities. |
| 3120 |
Inst-Indiv
In-State |
In-State
- Individual |
| Travel
in behalf of the department or university,
student teaching travel, travel
to meetings, teaching in Kingsport,
etc. |
| 3130 |
Prof-Resident-In-State |
In-State-COM
or Family Medicine Residents |
| Travel
to workshops, conventions, seminars,
and similar activities. |
| 3200 |
Indiv
Out-State |
Heading
- No charges |
| 3210 |
Prof-Indiv
Out-State |
Out-of-State
- Individual |
| Travel
to workshops, conventions, seminars,
and similar activities. |
| 3220 |
Inst-Indiv
Out-State |
Out-of-State
- Individuals |
| Travel
in behalf of the department or university,
student teaching travel, travel
to meetings, teaching in Bristol,
VA, etc. |
| 3230 |
Prof-Resident-Out-State |
Out-of-State-COM
or Family Medicine Residents |
| Travel
to workshops, conventions, seminars,
and similar activities. |
| 3300 |
Team/Group
In-State |
Heading
- No charges |
| 3310 |
Prof-Team
In-State |
In-State
- Group |
| Travel
to workshops, conventions, seminars,
and similar activities. |
| 3320 |
Inst-Team
In-State |
In-State
- Group |
| Travel
in behalf of the department or university,
student teaching travel, travel
to meetings, teaching in Kingsport,
etc. |
| 3400 |
Team/Group
Out-of-State |
Heading
- No charges |
| 3410 |
Prof-Team
Out-State |
Out-of-State
- Group |
| Travel
to workshops, conventions, seminars,
and similar activities. |
| 3420 |
Inst-Team
Out-State |
Out-of-State
- Group |
| Travel
in behalf of the department or university,
student teaching travel, travel
to meetings, teaching in Bristol,
VA, etc. |
| 3500 |
Visitors
In-State |
Heading
- No charges |
| 3510 |
Prof-Visitor
In-State |
In-State
- Visitors |
| Travel
to workshops, conventions, seminars,
and similar activities by non-employee/non-student. |
| 3520 |
Inst-Visitor
In-State |
In-State
- Visitors |
| Travel
in behalf of the department or university
by a non-employee/non-student. |
| 3600 |
Visitors
Out-of-State |
Heading
- No charges |
| 3610 |
Visitors
Out-of-State |
Out-of-State
- Visitors |
| Travel
to workshops, conventions, seminars,
and similar activities. by
non-employee/non-student. |
| 3620 |
Inst-Visitors
Out-State |
Out-of-State
- Visitors |
| Travel
in behalf of the department or university
by a non-employee/non-student. |
| 3710 |
Moving
Expenses |
Employee
moving expenses |
|
|
|
| 4XXX
& 5XXX |
Operating
Expenses |
|
| 4100 |
Print/Dup/Film
Proc |
Heading
- No charges |
| Printing,
Duplication and Film Processing |
| Cost
of printing various materials and publications,
duplicating materials, and processing
film. |
| 4110 |
Print
Supplies - Inst |
Printing
of Supplies by ETSU |
| Printing
of tags, envelopes, letterheads,
and other forms for use in offices
and instructional activities which
are printed by the ETSU University Press. |
| 4120 |
Print
Supplies - Office |
Printing
of Supplies Off Campus |
| Printing
of tags, envelopes, letterheads and
other forms for use in offices and instructional
activities which are printed
outside ETSU. |
| 4130 |
Duplic
& Copy-Inst |
Duplicating
and Copying by ETSU |
| Cost
of having materials duplicated or copied
within the institution at a transfer
rate. |
| 4140 |
Duplic
& Copy-Off |
Duplicating
and Copying Off Campus |
| Cost
of having materials duplicated or copied
which are paid to parties outside the
institution, including equipment rental
and maintenance and duplicating supplies. |
| 4150 |
Film
Processing |
Film
Processing |
| Cost
of having film developed or processed
including photographs, microfilm,
microfiche and similar services. |
| 4160 |
Print
Publicat-Inst |
Printing
of Publications by ETSU |
| Cost
of printing pamphlets, booklets, bulletins,
handbills, newspapers, books and
similar items by an institution-owned printing or service dept. |
| 4170 |
Print
Publicat-Off |
Printing
of Publications - Off Campus |
| Cost
of printing same items as included in
"By ETSU" except that the printing cost
is incurred outside the institution. |
| 4190 |
Oth
Prt/Dup/Film Proc |
Printing,
Duplicating and Film |
| Processing
- Other |
| Other
printing, duplicating, and binding not
included in any of the above categories.
Included would be the purchase
of photographic services from both
institutional and non-institutional agencies. |
| 4200 |
Comm/Shipping
Costs |
Heading
- No charges |
| Communications
& Shipping Costs |
| Cost
of communication services and having
mail and materials transported. |
| 4210 |
Telephone-Local
Serv |
Telephone
- Local Charges |
| All
basic telephone costs, including basic
line charges, listings, etc. |
| 4220 |
Telephone-Long
Dist |
Telephone
- Tolls |
| Long
distance toll charges, watts lines, telegraph
costs, and Tennessee Network toll
charges. |
| 4230 |
Postal
Charges |
Postal
Charges |
| Cost
of postage and related items such as
box rentals. |
| 4240 |
Freight/Express |
Freight
and Express Charges |
| Freight
and express charges not included in
cost of merchandise. Freight and shipping
charges on supplies and other items
generally should be charged to the same
object ass the item acquired. |
| 4250 |
Cable
TV |
Cable
TV Charges |
| Cable
TV charges to dormitories. |
| 4260 |
Telephone-Instal/Rep |
Telephone
Installation/Repairs |
| All
telephone installation and repair charges
by Office of Information Technology. |
| 4270 |
Telephone-Cellular |
Cellular
Telephone |
| Cellular
telephone charges. |
| 4290 |
Other
Comm/Ship Cost |
Communication
& Shipping Costs-Other |
| Communications
and shipping costs not included
in the above object classifications. |
| 4300 |
Maint/Rep
by Other |
Heading
- No charges |
| Maintenance
- Repairs - Services by
Others. |
| Includes
cost of maintenance services performed
or repairs made. Repairs to motorized
equipment should be charged to
motor vehicle operations. All supplies, materials
or equipment purchased by the institution
for use in performing maintenance
or repairs should be charged to
another object code as appropriate. |
| 4310 |
Maint/Equipment |
Maintenance
- Equipment |
| Cost
of routine repairs and maintenance of
office, plant equipment, laboratory, institutional
and other equipment. |
| 4311 |
Maint/Software |
Maintenance
- Software |
| 4312 |
Maint/Contracts |
Maintenance
- Contracts |
| 4320 |
Maint/Building |
Maintenance
- Building |
| Cost
of upkeep in maintenance of buildings
and facilities, including linen
and towel service, garbage pickup, janitorial
service, fire protection and pest
control. |
| 4330 |
Maint/Grounds |
Maintenance
- Grounds |
| Cost
of upkeep of grounds. |
| 4340 |
Pro-Rata
Plant Alloc |
Pro-Rata
Plant Allocations |
| Cost
of maintenance and operation of plant
which are allocated or charged to Auxiliary
Enterprises. |
| 4390 |
Other
Maint/Repairs |
Maintenance
& Repairs - Other |
| Maintenance
repairs and services not included
in any of the above objects. |
| 4400 |
Prof
& Adm Services |
Heading
- No charges |
| Professional
& Administrative Services |
| Expenses
for professional and administrative
services. |
| 4410 |
Prof/Adm
Serv - Inst |
Professional/Administrative
Services - |
| by
Institutional Depts. |
| Services
rendered by an institutional department.
Includes institutional support
allocation to Auxiliaries. |
| 4411 |
Prof/Adm
Support |
Professional/Administrative
Support |
| 4420 |
Data
Proc Serv - Inst |
Data
Processing by ETSU |
| Cost
of data processing services rendered
by institution. |
| 4430 |
Data
Proc Serv - Off |
Data -
Processing Off Campus |
| Cost
of data processing services rendered
by a non-institutional agency. |
| 4431 |
Data
Proc Serv - Software |
Software
for data processing services |
| 4440 |
Consulting
Services |
Consulting
Services & Travel |
| Professional
services, fees and expenses including
travel, rendered by non-institutional personnel, including
architects, accountants and engineers
but excluding medical, legal, and
advertising services described in other
objects. |
| 4441 |
Adm/Sup
Temp Service |
Administrative
and Support temporary service |
| 4450 |
Medical
Services |
Medical
Services & Travel |
| Cost
of medical services rendered by non-institutional employees. Includes
doctor, hospital, and similar costs. |
| 4460 |
Legal
Services |
Legal
Services & Travel |
| Cost
of legal services by non-institutional employees. |
| 4470-4479 |
Advertising
Serv |
Advertising
Services Cost of
advertising including notices to the
general public for any purpose. |
| 4480 |
Dues
and Subscrip |
Dues
and Subscriptions |
| Cost
of professional dues, periodicals, journals,
etc. Periodicals or other subscriptions
which are part of organized
libraries are not included in this
object classification. |
| 4481 |
Membership
Dues-Accr |
Costs
of accreditation services. |
| 4490 |
Other
Prof/Adm Serv |
Professional
& Administrative Services - Other |
| Includes
court costs, appraisal fees, honorariums,
notary costs, registration fees
at conventions and other meetings. |
| 4498 |
Collegis
Con/Savings |
Savings
from Collegis Contract |
| 4500 |
Supplies |
Heading
- No charges |
| Includes
a variety of tangible items which
when applied to the use to which they
are adapted, are consumed or if not consumed
are of small unit value and subject
to loss. |
| 4510 |
Office
Supplies |
Office
Supplies |
| The
cost of such supplies as bond paper, envelopes,
folders, ink, pencils, and other
items necessary for the proper operation
of an office. |
| 4520 |
Instructional
Suppl |
Instructional
Supplies |
| The
cost of supplies ordinarily used for classroom
or general education purposes
such as examination paper, visual aids, glass
tubes, beakers, etc. |
| 4521 |
Inst
Suppl - Clinical |
Clinical
Supplies |
| Ordinarily
used for classroom or clinical
education purposes. |
| 4530 |
Operational
Supplies |
Operational
Supplies |
| The
cost of those items necessary for operations
which are not covered in another
category. For example: dishes, silverware,
paper cups, household articles,
clothing, etc.; supplies for the
print shop, recreational supplies, janitorial
- maintenance supplies, and agricultural
supplies. |
| 4540 |
Medical
Supplies |
Medical
Supplies |
| The
cost of medical supplies used in the treatment
of patients. |
| 4550 |
Bookstore
Supplies |
Bookstore
Supplies |
| The
cost of operational supplies charged
to the appropriate departmental accounts. |
| 4551 |
Food-ARAMARK |
Food-ARAMARK |
|
|
The
cost of food purchased from ARAMARK from departmental accounts. |
| 4560 |
DPO
Supplies |
Departmental
Purchase Order Supplies |
| The
cost of operational supplies charged
to the appropriate departmental accounts via departmental purchase
orders (DPO). |
| 4570 |
Procurement
Card Sup |
Procurement
Card Supplies |
| The
cost of operational supplies charged
to the appropriate departmental accounts
via procurement card. (PROCARD) |
| 4580 |
Purchase
Order Suppl |
Purchase
Order Supplies |
| The
cost of operational supplies charged
to the appropriate departmental accounts
via University Purchase Orders. |
| 4581 |
Computers |
The
cost of computers charged to the appropriate departmental accounts. |
| 4590 |
Other
Supplies |
Other
Supplies |
| Supplies
not classified in any of the
above categories. |
| 4595 |
PO
Supplies-Sensitive Items |
Sensitive
items purchased. |
| 4600 |
Rental
and Insurance |
Heading
- No charges |
| Amounts
paid for the lease or rent of items
and insurance premiums. |
| 4610 |
Rent/Lease
- Building |
Rent
or Lease of Building Space Payments
for the occupancy of buildings for
office space, storage, etc. |
| 4620 |
Rent/Lease
- Land |
Rent
of Lease of Land |
| Payments
for the use of land: for example,
agricultural, recreational, and other
purposes including easements. |
| 4630 |
Rent/Lease
DP Equip |
Rent
or Lease of Data Processing Equipment |
| Payments
for the use of data processing equipment. |
| 4631 |
Rent/Lease
Software |
Payments
for the use of software. |
| 4632 |
Internal
Computer Lease Prg. |
Internal
Computer Lease Program |
| 4640 |
Rent/Lease
- Oth Equip |
Rent
or Lease of Equipment - Other |
| Payments
for the use of equipment excluding
data processing and duplication equipment.
Also includes film rentals. |
| 4650 |
Insurance |
Insurance |
| Insurance
payments or premiums including
surety bonds, malpractice insurance,
etc. |
| 4660 |
Capital
Leases - DP |
Capital
Leases-Data Processing Equipment Capital
lease payments made for the purpose
of data processing equipment. |
| 4670 |
Capital
Leases - Other |
Capital
Leases - Other |
| Capital
lease payments made for other purposes
(e.g. copying.) |
| 4690 |
Other
- Rental/Insur |
Rental
Insurance - Other |
| Rental
and insurance costs not included in
any of the above object classifications. |
| 4700 |
Awards/Indemnities |
Heading
- No charges |
| Payments
made to individuals as a result of
awards or indemnity for claims which are
not based on or related to service rendered
or to be rendered. |
| 4710 |
Scholarships
- APS |
Scholarships-Work
Scholarship Program |
| 4720 |
Staff
Scholarships |
Staff
Scholarships |
| Enrollment
or registration fees paid or remitted
on behalf of an employee under an
employees scholarship program. |
| 4730 |
Athletics
Scholar |
Athletic
Scholarships |
| Costs
of student athletes who are engaged
in intercollegiate athletics. Included
are fees and other student charges,
meals, lodging, books, laundry, allowances,
etc. |
| 4731 |
Athletics
Sch-Contra |
Athletic
Scholarships contra account |
| 4732 |
Athletics
Sch-Summer |
Cost
of summer athletic scholarships |
| 4740 |
Fee
Remis-Spon Proj |
Fee
Remissions - Sponsored Projects |
| Enrollment
or registration fees paid or remitted
under sponsored grants and contracts. |
| 4745 |
Fee
Remis-Grad Asst |
Fee
remission for graduate assistants |
| 4750 |
Fee
Remis-Statutory |
Fee
Remissions - Statutory |
| Fee
remissions for senior citizens, handicapped,
or others under provisions of
State law. Does not apply to employees. |
| 4760 |
Awards
to Employees |
Awards
to Employees |
| Employee
Scholarship and Grants in Aid; includes
cost of all awards recognizing meritorious
service by employees. |
| 4770 |
Scholarships |
Other
Scholarships |
| 4790 |
Other
Awards/Indem |
Awards
& Indemnities - Other |
| Awards
and indemnities not included in any
of the above object classifications. |
| 4791 |
Intra
University |
Intra
University |
| Includes
cost of tickets furnished other departments
for individuals. |
| 4800 |
Grants
and Subsidies |
Heading
- No charges |
| Amounts
provided to agencies, institutions
or individuals in the form of
a grant or subsidy which may not be identifiable
with a particular cost but are
made to offset all or a portion of costs
which the recipient may be expected
to incur in carrying out some activity
or function. |
| 4810 |
Grants/Sub/Organiz |
Grants/Subsidies
- Organizations |
| Grants
and subsidies to counties, cities,
state agencies, associations, commissions,
clinics, hospitals, institutions,
school districts and other organizations. |
| 4820 |
Grants/Sub-Individ |
Grants/Subsidies
- Individuals |
| Grants
or subsidies made to individual persons,
including housing allowances. |
| 4830 |
Train
Costs-Emp |
Training
Costs for Employees |
| Includes
tuition, enrollment fees, books,
training fees, etc., for
employer-directed training. |
| 4880 |
Game
Guarantees |
Grants/Subsidies
- Game Guarantee |
| Payments
made to educational institutions
for game guarantees per approved
contracts. |
| 4890 |
Other
Grants/Subsid |
Grants/Subsidies
- Other |
| Grants/subsidies
not included in any of the
above object classifications. |
| 4891 |
Other
Tsf to Univ |
Other
Transfer to University |
| Used
by the Foundation to record transfer
made to the University |
| 4900 |
Other
Serv/Expense |
Heading
- No charges |
| Other
Services & Expense |
| Specific
services and expenses not charged
in any other object group and services
and expenses not identifiable with
any other object class. |
| 4910 |
Cash
Over/Short |
Cash
Over/Short |
| Amount
of cash over/short from reconciliation
of receipts to actual
deposits. |
| 4920 |
Bad
Debts |
Bad
Debts |
| The
amount of accounts receivable written
off as uncollectible or the provision
for doubtful accounts charged to
current operations. Costs for collecting
past-due accounts. |
| 4940 |
Int-Late
Payment |
Interest
- Late Payment |
| 4950 |
In-Kind
Expense |
In-Kind
expense |
| 4980 |
Grant
Refunds |
Grant
Refunds |
| Funds
to Grantor of unused portion of contract
or grant. |
| 4990 |
Other-Serv/Exp |
Other
Services & Expenses - Unclassified |
| Any
other expense which cannot appropriately
be included in any other object
classification. |
| 4991 |
Fdn
Entertainment |
Foundation
Entertainment |
| Includes
costs of entertainment, flowers,
business meetings, etc., provided
through accounts maintained in the
ETSU Foundation. |
| 5100 |
Utilities
and Fuel |
Utilities
and Fuel |
| Costs
of utilities and fuel. Telephone and
telegraph are not included. |
| 5110 |
Electricity |
Electricity |
| Cost
of electricity utility service |
| 5111 |
Electricity-MEAC
Rei |
Reimbursement
of Electricity costs by MEAC |
| 5120 |
Water
and Sewage |
Water
and Sewage |
| Cost
of water and sewage utility services. |
| 5121 |
Water
& Sewage-MEAC R |
Reimbursement
of water & sewer costs by MEAC |
| 5130 |
Natural
Gas |
Natural
Gas |
| Cost
of natural gas utility services. |
| 5131 |
Natural
Gas-MEAC Rei |
Reimbursement
of natural gas costs by MEAC |
| 5140 |
Coal |
Coal |
| Cost
of coal acquired for use in utility
services. |
| 5150 |
Fuel
Oil |
Fuel
Oil |
| Cost
of fuel oil acquired for use in providing
utility services. |
| 5190 |
Other
Util & Fuel |
Utilities
and Fuels - Other |
| Cost
of other utilities and fuels not included
in the above. |
| 5200 |
Motor
Vehicle Oper |
Heading
- No charges |
| Motor
Vehicle Operations |
