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
| Controller | Webmaster@controller | University |
| Home | Last updated: 11/02/2000 | Home |