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Financial Accounting for Local and State School Systems: 2009 Edition
NCES 2009-325
June 2009

Chapter 6: Account Classification Descriptions — Classifications of Expenditures — Object

This classification is used to describe the service or commodity obtained as the result of a specific expenditure. Each clarification is presented by a code number followed by a description. The nine major object categories are further subdivided.

1005Personal Services—Salaries. Amounts paid to both permanent and temporary school district employees, including personnel substituting for those in permanent positions. This includes gross salary for personal services rendered while on the payroll of the school district. (Used with all functions except 5000, debt service.)
101Salaries Paid to Teachers.
102Salaries Paid to Instructional Aides or Assistants.
103Salaries Paid to Substitute Teachers.
110Salaries of Regular Employees. Full-time, part-time, and prorated portions of the costs for work performed by permanent employees of the school district.
111Salaries of Regular Employees Paid to Teachers.
112Salaries of Regular Employees Paid to Instructional Aides and Assistants.
113Salaries of Regular Employees Paid to Substitute Teachers.
120Salaries of Temporary Employees. Full-time, part-time, and prorated portions of the costs for work performed by employees of the school district who are hired on a temporary or substitute basis.
121Salaries of Temporary Employees Paid to Teachers.
122Salaries of Temporary Employees Paid to Instructional Aides and Assistants.
123Salaries of Temporary Employees Paid to Substitute Teachers.
130Salaries for Overtime. Amounts paid to employees of the school district in either temporary or permanent positions for work performed in addition to the normal work period for which the employee is compensated under regular salaries and temporary salaries above. The terms of such payment for overtime are a matter of state and local regulation and interpretation.
131Salaries for Overtime Employees Paid to Teachers.
132Salaries for Overtime Employees Paid to Instructional Aides and Assistants.
133Salaries for Overtime Employees Paid to Substitute Teachers.
140Salaries for Sabbatical Leave. Amounts paid by the school district to employees on sabbatical leave.
141Salaries for Sabbatical Leave Paid to Teachers.
142Salaries for Sabbatical Leave Paid to Instructional Aides and Assistants.
143Salaries for Sabbatical Leave Paid to Substitute Teachers.
150Additional Compensation Such as Bonuses or Incentives.
151Additional Compensation Paid to Teachers.
152Additional Compensation Paid to Instructional Aides and Assistants.
153Additional Compensation Paid to Substitute Teachers.
2005Personal Services—Employee Benefits. Amounts paid by the school district on behalf of employees (amounts not included in gross salary but in addition to that amount). Such payments are fringe benefit payments and, although not paid directly to employees, nevertheless are part of the cost of personal services. (Used with all functions except 5000, debt service.)
201Employee Benefits for Teachers.
202Employee Benefits for Instructional Aides or Assistants.
203Employee Benefits for Substitute Teachers.
210Group Insurance. Employer's share of any insurance plan.
211Group Insurance for Teachers.
212Group Insurance for Instructional Aides or Assistants.
213Group Insurance for Substitute Teachers.
220Social Security Contributions. Employer's share of social security paid by the school district.
221Social Security Payments for Teachers.
222Social Security Payments for Instructional Aides or Assistants.
223Social Security Payments for Substitute Teachers.
230Retirement Contributions. Employer's share of any state or local employee retirement system paid by the school district, including the amount paid for employees assigned to federal programs.
231Retirement Contributions for Teachers.
232Retirement Contributions for Instructional Aides or Assistants.
233Retirement Contributions for Substitute Teachers.
2405On-Behalf Payments. Payments made by the state or other governments on behalf of the school district that benefit active employees of the school district. These payments typically include state matching of the retirement contributions of school district personnel. An equal revenue amount should be recorded in account 2900, 3900, or 4900 depending on the source of the payment.
241On-Behalf Payments for Teachers.
242On-Behalf Payments for Instructional Aides or Assistants.
243On-Behalf Payments for Substitute Teachers.
250Tuition Reimbursement. Amounts reimbursed by the school district to any employee qualifying for tuition reimbursement on the basis of school district policy.
251Tuition Reimbursement for Teachers.
252Tuition Reimbursement for Instructional Aides or Assistants.
253Tuition Reimbursement for Substitute Teachers.
260Unemployment Compensation. Amounts paid by the school district to provide unemployment compensation for its employees. These charges should be distributed to the appropriate functions in accordance with the salary expenditures.
261Unemployment Compensation Paid for Teachers.
262Unemployment Compensation Paid for Instructional Aides or Assistants.
263Unemployment Compensation Paid for Substitute Teachers.
270Workers' Compensation. Amounts paid by the school district to provide workers' compensation insurance for its employees. These charges should be distributed to the appropriate functions in accordance with the salary budget or may be charged to function 2310.
271Worker's Compensation Paid for Teachers.
272Worker's Compensation Paid for Instructional Aides or Assistants.
273Worker's Compensation for Substitute Teachers.
280Health Benefits. Amounts paid by the school district to provide health benefits for its current employees or retired employees for whom benefits are paid. These charges should be distributed to the appropriate functions in accordance with the related salary expenditures.
281Health Benefits Paid for Teachers.
282Health Benefits Paid for Instructional Aides or Assistants.
283Health Benefits Paid for Substitute Teachers.
290Other Employee Benefits. Employee benefits other than those classified above, including fringe benefits such as automobile allowances, housing or related supplements, moving expenses, and paid parking. These charges should be distributed to the appropriate functions in accordance with the related salary expenditures.
291Other Employee Benefits Paid for Teachers.
292Other Employee Benefits Paid for Instructional Aides or Assistants.
293Other Employee Benefits for Substitute Teachers.
3005Purchased Professional and Technical Services. Services that by their nature can be performed only by persons or firms with specialized skills and knowledge. Although a product may or may not result from the transaction, the primary reason for the purchase is the service provided. Included are the services of architects, engineers, auditors, dentists, medical doctors, lawyers, consultants, teachers, and accountants. It is recommended that a separate account be established for each type of service provided to the school district. Services purchased from another school district or from other government sources should be coded to one of the object codes from 590 through 592.
310Official/Administrative Services. Services in support of the various policymaking and managerial activities of the school district. Included are management consulting activities oriented to general governance or business and financial management of the school district; school management support activities; and election services and tax assessing and collecting services. (Usually used with functions 2300, 2400, and 2500.)
320Professional Educational Services. Services supporting the instructional program and its administration. Included are curriculum improvement services, assessment, counseling and guidance services, library and media support, and contracted instructional services. (Usually used with functions 1000, 2100, 2200, 2300, and 2400.)
330Employee Training and Development Services. Services supporting the professional and technical development of school district personnel, including instructional, administrative, and service employees. Included are course registration fees (that are not tuition reimbursement), charges from external vendors to conduct training courses (at either school district facilities or off-site), and other expenditures associated with training or professional development by third-party vendors. All expenditures should be captured in this account regardless of the type or intent of the training course or professional development activity. Training for instructional staff should be coded to function 2213.  Training for other staff should be coded to the function of the employee. (Usually used with functions 2000 and 3100.)
340Other Professional Services. Professional services other than educational services that support the operation of the school district. Included, for example, are medical doctors, lawyers, architects, auditors, accountants, therapists, audiologists, dieticians, editors, negotiations specialists, paying agents, systems analysts, and planners. (Usually used with function 2000.)
350Technical Services. Services to the school district that are not regarded as professional, but that require basic scientific knowledge, manual skills, or both. Included, for example, are data-processing services, purchasing and warehousing services, and graphic arts. (Usually used with function 2000.)
351Data-processing and Coding Services. Data entry, formatting, and processing services other than programming. (Usually used with functions 2110, 2240, 2410, and 2500.)
352Other Technical Services. Technical services other than data-processing and related services. (Usually used with functions 1000–4000.)
4005Purchased Property Services. Services purchased to operate, repair, maintain, and rent property owned or used by the school district. These services are performed by persons other than school district employees. Although a product may or may not result from the transaction, the primary reason for the purchase is the service provided.
410Utility Services. Expenditures for utility services other than energy services supplied by public or private organizations. Water and sewerage are included here. Telephone and internet services are not included here, but are classified under object 530. (Used with function 2600.)
420Cleaning Services. Services purchased to clean buildings (apart from services provided by school district employees), including, but not limited to, disposal services, snow plowing, custodial services, and lawn care services. (Used with function 2600.)
430Repairs and Maintenance Services. Expenditures for repairs and maintenance services not provided directly by school district personnel.
431Non-Technology-Related Repairs and Maintenance. Contracts and agreements covering the upkeep of buildings and non-technology equipment. Costs for renovating and remodeling are not included here, but are classified under object 450.
432Technology-Related Repairs and Maintenance. Expenditures for repairs and maintenance services for technology equipment that are not directly provided by school district personnel. This includes ongoing service agreements for technology hardware (e.g., personal computers and servers). (Used with functions 1000, 2230, and 2580.)
440Rentals. Costs for renting or leasing land, buildings, equipment, and vehicles.
441Rentals of Land and Buildings. Expenditures for leasing or renting land and buildings for both temporary and long-range use by the school district. (Used with function 2610.)
442Rentals of Equipment and Vehicles. Expenditures for leasing or renting equipment or vehicles for both temporary and long-range use by the school district. This includes bus and other vehicle rental when operated by a local school district and similar rental agreements. Include rental vehicles for driver's education programs here. This code excludes costs associated with the rental of computers or other technology-related equipment. These costs should be coded to expenditure object 443 as described below.
443 Rentals of Computers and Related Equipment. Expenditures for leasing or renting computers and related equipment for both temporary and long-range use.
4505Construction Services. Includes amounts for constructing, renovating, and remodeling buildings or infrastructure assets paid to contractors. This code should also be used to account for the costs of nonpermanent site improvements, such as fencing, walkways, and roads, that are related to buildings and building sites. (Used only with function 4000.)
490Other Purchased Property Services. Purchased property services that are not classified above. Communication services are not included here, but should be included in object 530.
5005Other Purchased Services. Amounts paid for services rendered by organizations or personnel not on the payroll of the school district (separate from professional and technical services or property services). Although a product may or may not result from the transaction, the primary reason for the purchase is the service provided.
510Student Transportation Services. Expenditures for transporting children to and from school and other activities. (Used only with function 2700.)
5115Student Transportation Purchased From Another School District Within the State. Amounts paid to other school districts within the state for transporting children to and from school and school-related events. Expenditures for the rental of buses that are operated by personnel on the school district payroll are not recorded here, but rather under object 442. (Used only with function 2700.)
5125Student Transportation Purchased From Another School District Outside the State. Payments to other school districts outside the state for transporting children to and from school and school-related events. (Used only with function 2700.)
519Student Transportation Purchased From Other Sources. Payments to persons or agencies other than school districts for transporting children to and from school and school-related events. These payments include: payments to students who transport themselves, payments to individuals who transport their own children, or payments as reimbursement for student transportation on public carriers. Payments for staff and other persons not enrolled as students should be recorded under object 580.
520Insurance (Other Than Employee Benefits). Expenditures for all types of insurance coverage, including property, liability, and fidelity. Insurance for group health is not charged here but is recorded under object 200. (Used with functions 2310 or 2610.)
530Communications. Services provided by persons or businesses to assist in transmitting and receiving messages or information. This category includes telephone and voice communication services; data communication services to establish or maintain computer-based communications, networking, and Internet services; video communications services to establish or maintain one-way or two-way video communications via satellite, cable, or other devices; postal communications services to establish or maintain postage machine rentals, postage, express delivery services, and couriers. Include licenses and fees for services such as subscriptions to research materials over the Internet. Expenditures for software, both 'downloaded' and 'off-the-shelf,' should be coded to objects 650 or 735. (Usually used with functions 2230, 2320, or 2410.)
540Advertising. Expenditures for announcements in professional publications, newspapers, or broadcasts over radio and television. These expenditures include advertising for such purposes as personnel recruitment, legal ads, new and used equipment, and sale of property. Costs for professional advertising or public relations services are not recorded here, but are charged to object 340. (Usually used with functions 2300 or 2500.)
550Printing and Binding. Expenditures for job printing and binding, usually according to specifications of the school district. This includes designing and printing forms and posters, as well as printing and binding school district publications. Preprinted standard forms are not charged here, but are recorded under object 610. (Usually used with function 2530, but may be assigned to other functions.)
560Tuition. Expenditures to reimburse other educational agencies for instructional services to students residing within the legal boundaries described for the paying school district. (Used only with function 1000.)
5615Tuition to Other School Districts Within the State. Tuition paid to other school districts within the state.
5625Tuition to Other School Districts Outside the State. Tuition paid to other school districts outside the state.
5635Tuition to Private Sources. Tuition paid to private schools.
5645Tuition to Educational Service Agencies Within the State. Tuition paid to agencies such as regional educational service centers for educational services to students.
5655Tuition to Educational Service Agencies Outside the State. Tuition paid to agencies such as regional educational service centers for educational services to students.
5665Tuition to Charter Schools. Tuition paid to charter schools for services provided in accordance with the established charter for that school.
5675Tuition to School Districts for Voucher Payments. Tuition paid to school districts for students using a state or local voucher program. School districts and state departments of education should use this code for all payments made to school districts for voucher programs.
5695Tuition—Other. Tuition paid to the state and other governmental organizations as reimbursement for providing specialized instructional services to students residing within the boundaries of the paying school district.

So-called reverse state aid payments, which arise out of education finance equalization efforts, are not coded here. Rather, these should be established on the balance sheet or statement of net assets at the time taxes are levied as "due to state government." (These amounts are not shown as revenues to the school district.)

570Food Service Management. Expenditures for the operation of a local food service facility by other than employees of the school district. Included are contracted services, such as food preparation, associated with the food service operation. Direct expenditures by the school district for food, supplies, labor, and equipment would be charged to the appropriate object codes. (Used only with function 3100.)
580Travel. Expenditures for transportation, meals, hotel, and other expenditure/expenses associated with staff travel for the school district. Payments for per diem in lieu of reimbursements for subsistence (room and board) also are charged here. (Used with all functions except 5000.)
590Interagency Purchased Services. Any interdistrict payments other than tuition or transportation should be classified here. This code identifies other payments for services made between a school district and other governmental entities. (Used primarily with function 2000.)
5915Services Purchased From Another School District or Educational Services Agency Within the State. Payments to another school district within the state for services rendered, other than tuition and transportation fees. Examples of such services are data-processing, purchasing, nursing, and guidance.
5925Services Purchased From Another School District or Educational Service Agency Outside the State. Payments to another school district outside the state for services rendered, other than tuition and transportation fees. Examples of such services are data-processing, purchasing, nursing, and guidance.
6005Supplies. Amounts paid for items that are consumed, are worn out, or have deteriorated through use or items that lose their identity through fabrication or incorporation into different or more complex units or substances. Refer to appendix E for the criteria for distinguishing between a supply item and an equipment item.
610General Supplies. Expenditures for all supplies (other than those listed below) for the operation of a school district, including freight and cartage.

A more thorough classification of supply expenditures is achieved by identifying the object with the function—for example, audiovisual supplies or classroom teaching supplies. (Used with all functions except 5000.)

620Energy. Expenditures for energy, including gas, oil, coal, and gasoline, and for services received from public or private utility companies.
621Natural Gas. Expenditures for gas utility services from a private or public utility company. (Used with functions 1000, 2610, and 3100.)
622Electricity. Expenditures for electric utility services from a private or public utility company. (Used with functions 1000, 2610, and 3100.)
623Bottled Gas. Expenditures for bottled gas, such as propane gas received in tanks. (Used with functions 1000, 2610, and 3100.)
624Oil. Expenditures for bulk oil normally used for heating. (Used with function 2610.)
625Coal. Expenditures for raw coal normally used for heating. (Used with function 2610.).
626Gasoline. Expenditures for gasoline and diesel fuel purchased in bulk or periodically from a gasoline service station. (Used with functions 1000, 2650 and 2710.)
629Other. Expenditures for energy that cannot be classified in one of the preceding categories.
630Food. Expenditures for food used in the school food service program. Food used in instructional programs is charged under object 610. (Used only with function 3100.)
640Books and Periodicals. Expenditures for books, textbooks, and periodicals prescribed and available for general use, including reference books. This category includes the cost of workbooks, textbook binding or repairs, and textbooks that are purchased to be resold or rented. Also recorded here are the costs of binding or other repairs to school library books. The Government Finance Officers Association (GFOA) recommends that software be counted as a capital expense, and object 735, Technology Software, has been established for these expenditures. (Used with all functions except 5000).
650Supplies—Technology Related. Technology-related supplies include supplies that are typically used in conjunction with technology-related hardware or software. Some examples are CDs, flash or jump drives, parallel cables, and monitor stands. Software costs below the capitalization threshold should be reported here. Licenses and fees for services such as subscriptions to research materials over the Internet should be reported under 530 Communications. (Used with all functions, but primarily with 2230 and 2580.)
7005Property. Expenditures for acquiring capital assets, including land, existing buildings, existing infrastructure assets, and equipment. Additional guidance regarding the classification of property expenditures is provided in figure E-1 (in appendix E) and in chapter 5 (under the capital assets and capitalization threshold sections).
7105Land and Land Improvements. Expenditures for the purchase of land and the improvements thereon. Purchases of air and mineral rights, for example, are included here. Also included are special assessments against the school district for capital improvements such as streets, curbs, and drains. Not included here, but generally charged to objects 450 or 340 as appropriate, are expenditures for improving sites and adjacent ways after acquisition by the school district. (Used with functions 4100, 4200, and 4600.)
7205Buildings. Expenditures for acquiring existing buildings (expenditures for installment or lease payments (except interest) that have a terminal date and result in the acquisition of buildings should be assigned to codes 831 and 832), except payments to public school housing authorities or similar agencies. Expenditures for the contracted construction of buildings, for major permanent structural alterations, and for the initial or additional installation of heating and ventilating systems, fire protection systems, and other service systems in existing buildings are recorded under object 450. Buildings built and alterations performed by the school district's own staff are charged to objects 100, 200, 610, and 730, as appropriate. This code is used with governmental funds only. (Used with function 4500 only.)--
7305Equipment. Expenditures for initial, additional, and replacement items of equipment, such as machinery, furniture and fixtures, and vehicles.
731Machinery. Expenditures for equipment usually composed of a complex combination of parts (excluding vehicles). Examples are lathes, drill presses, and printing presses. (Usually used with functions 1000 and 2600.)
732Vehicles. Expenditures for equipment used to transport persons or objects. Examples are automobiles, trucks, buses, station wagons, and vans. (Usually used with functions 2650 and 2700. Vehicles for driver's education should be coded to function 1000.)
733Furniture and Fixtures. Expenditures for equipment used for sitting, as a support for writing and work activities, and as storage space for material items. (Used with all functions, except 5000.)
734Technology-Related Hardware. Expenditures for technology-related equipment and technology infrastructure. These costs include those associated with the purchase of network equipment, servers, PCs, printers, other peripherals, and devices. Technology-related supplies should be coded to object code 650, Supplies—Technology Related. (Used with all functions, but primarily with 2230 and 2580.)
735Technology Software. Expenditures for purchased software used for educational or administrative purposes that exceed the capitalization threshold. Expenditures for software that meet the standards for classification as a supply should be coded to object code 650, Supplies—Technology Related. (Used with all functions, but primarily with 2230 and 2580.)
739Other Equipment. Expenditures for all other equipment not classified elsewhere in the 730 object series.
7405Infrastructure. Expenditures for purchased infrastructure assets by the school district. These items include water/sewer systems, roads, bridges, and other assets that have significantly longer useful lives than other capital assets. (Used with functions 4000 only, and primarily with functions 4200 and 4600.)
790Depreciation. The portion of the cost of a capital asset that is charged as an expense during a particular period. In accounting for depreciation, the cost of a capital asset, less any salvage value, is apportioned over the estimated service life of such an asset, and each period is charged with a portion of such cost. Through this process, the cost of the asset is ultimately charged off as an expense. (Used with all functions, except 5000.)
800Debt Service and Miscellaneous. Amounts paid for goods and services not otherwise classified above.
8105Dues and Fees. Expenditures or assessments for membership in professional or other organizations, as well as student fees, such as entry fees to contests. Tuition expenditures should be reported in objects 560 through 569.) (Used with functions 1000 and 2000.)
820Judgments Against the School District. Expenditures from current funds for all judgments (except as indicated below) against the school district that are not covered by liability insurance, but are of a type that might have been covered by insurance. Only amounts paid as the result of court decisions are recorded here. Judgments against the school district resulting from failure to pay bills or debt service are considered non-court judgments and should be recorded under the appropriate expenditure accounts as though the bills or debt service had been paid when due. (Used only with function 2310.)
830Debt-Related Expenditures/Expenses.
8315Redemption of Principal. Expenditures to retire bonds (including current and advance refundings) and long-term loans, including lease purchase arrangements. (Used only with function 5000.)
8325Interest. Expenditures for interest on bonds or notes, including lease purchase arrangements. (Used only with function 5000.)
833Bond Issuance and Other Debt-Related Costs. Expenses in connection with bond and other debt issuance costs, including lease-purchase debt issuance costs. Include both amortized and unamortized costs. Included are amortized deferred gain and loss amounts in connection with the defeasance of bonds. This code is used in proprietary and fiduciary funds only, as well as in the government-wide financial statements. (Used only with function 5000.)
834Amortization of Premium and Discount on Issuance of Bonds. Expenses amortized as debt premium and/or discount in connection with the issuance of debt. This account is used in proprietary and fiduciary funds only.

An additional account (revenue object code 6200) has been established for accounting for the amortization of debt premiums such that districts may report premium and discount amortization separately as required in certain states (or where only credits may be reported for revenue codes and only debits for expenditure codes). However, account 834 may be used to record all discount and premium amortization (reported as a contra revenue). (Used only with function 5000.)
835Interest on Short-Term Debt. Expenditures for interest on short-term debt or anticipation notes. (Used only with function 2510 Fiscal Services.)
890Miscellaneous Expenditures. Amounts paid for goods or services not properly classified in one of the objects included above.
900 Other Items. Used to classify transactions that are not properly recorded as expenditures/expenses but require control and reporting by the school district.
910Fund Transfers Out. Includes all transactions conveying financial resources from one fund to another within the district.
920Payments to Escrow Agents for Defeasance of Debt. (Used only with function 5000.)
925Discount on the Issuance of Bonds. Proceeds from that portion of the sale of bonds below their par value. The discount represents an adjustment of the interest rate and will be amortized using expenditure object account 834. (Object 925 should only be used with function 5000.)
930Net Decreases in the Fair Value of Investments. Losses recognized from the sale of investments or changes in the fair value of investments. Losses represent the excess of the cost or any other basis at the date of sale (or valuation) over sales value (or fair value). For financial reporting purposes, GASB Statement 31 requires that all investment income, including changes in the fair value of investments, be reported as revenue in the operating statement. (Used only with function 2510.)

This account has been established for investment losses so that districts may report gains or losses separately as required in certain states (or where only credits may be reported for revenue codes and only debits for expenditure codes). However, revenue account 1530 may be used to record all investment gains or losses (reported as a contra revenue).

931Realized Losses on Investments. Losses recognized from the sale of investments. Losses represent the excess of the cost or any other basis at the date of sale over sales value. For financial reporting purposes, the net of all realized and unrealized investment gains and losses should be reported as a single line in the financial statements; however, this account and the following account may be used for internal tracking purposes. (Used only with function 2510.)
932Unrealized Losses on Investments. Losses recognized from changes in the value of investments. Losses represent the excess of the cost or any other basis at the date of valuation over fair value. For financial reporting purposes, the net of all realized and unrealized investment gains and losses should be reported as a single line in the financial statements; however, this account and the previous account may be used for internal tracking purposes. (Used only with function 2510.)
940Losses on the Sale of Capital Assets. The excess of book value of the capital assets sold over the amount received. This account is used in proprietary and fiduciary funds only and in the statement of activities. Revenue account 5300 is used for governmental funds. (Object 940 should only be used with function 2510.)

This account has been established for accounting for losses from capital asset sales such that districts may report gains or losses separately as required in certain states (or where only credits may be reported for revenue codes and only debits for expenditure codes). However, account 1930 may be used to record all gains or losses on these sales (reported as a contra revenue).
950Special Items. Used to classify special items in accordance with GASB Statement 34. Included are transactions or events within the control of the school district administration that are either unusual in nature or infrequent in occurrence. For some districts, this may include termination benefits resulting from workforce reductions or costs in connection with an early retirement program offered to all employees represented in one or more classes of employees. Some capital asset impairments, as defined by GASB Statement 42, may be reported as special items. In the governmental funds, these items should be separately captioned or disclosed.
960Extraordinary Items. Used to classify items in accordance with Accounting Principles Board (APB) Opinion No. 30 that are transactions or events that are both unusual in nature and infrequent in occurrence. For some districts, this includes significant costs related to a natural disaster such as: fire, flood, tornado, hurricane, or hail storm or costs related to an environmental disaster.

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5 Account codes that are necessary for NCES reporting.

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