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

Code Descriptions in Alphabetical Order


A

Description Category Code
Academic Student Assessment. Expenditure–Function 2240
Accounts Payable. Balance Sheets/Statement of Net Assets 421
Accreted Interest. Balance Sheets/Statement of Net Assets 512
Accrued Annual Requirement Contribution Liability. Balance Sheets/Statement of Net Assets 473
Accrued Interest on Investments Purchased. Balance Sheets/Statement of Net Assets 115
Accrued Salaries and Benefits. Balance Sheets/Statement of Net Assets 461
Accumulated Depreciation on Buildings and Building Improvements. Balance Sheets/Statement of Net Assets 232
Accumulated Depreciation on Infrastructure. Balance Sheets/Statement of Net Assets 262
Accumulated Depreciation on Machinery and Equipment. Balance Sheets/Statement of Net Assets 242
Accumulated Depreciation on Site Improvements. Balance Sheets/Statement of Net Assets 222
Accumulated Depreciation on Works of Art and Historical Collections. Balance Sheets/Statement of Net Assets 252
Ad Valorem Taxes. Revenue 1110
Ad Valorem Taxes. Revenue 1210
Additional Compensation Paid to Instructional Aides and Assistants Expenditure–Object 152
Additional Compensation Paid to Substitute Teachers Expenditure–Object 153
Additional Compensation Paid to Teachers Expenditure–Object 151
Additional Compensation Such as Bonuses, or Incentives. Expenditure–Object 150
Administrative Technology Services Expenditure–Function 2580
Admissions. Revenue 1710
Adult/Continuing Education Programs. Program 600
Advertising. Expenditure–Object 540
Allowance for Uncollectible Accounts Receivable (Credit). Balance Sheets/Statement of Net Assets 154
Allowance for Uncollectible Loans (Credit). Balance Sheets/Statement of Net Assets 152
Allowance for Uncollectible Taxes (Credit). Balance Sheets/Statement of Net Assets 122
Amortization of Premium and Discount on Issuance of Bonds Expenditure–Object 834
Amortization of Premium on Issuance of Bonds. Revenue 6200
Arbitrage Rebate Liability. Balance Sheets/Statement of Net Assets 561
Architecture and Engineering. Expenditure–Function 4300
Attendance and Social Work Services. Expenditure–Function 2110

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B

Description Category Code
Board of Education. Expenditure–Function 2310
Bond Issuance and Other Debt-Related Costs. Expenditure–Object 833
Bond Principal. Revenue 5110
Bonds Payable. Balance Sheets/Statement of Net Assets 511
Bonds Payable—Current. Balance Sheets/Statement of Net Assets 442
Books and Periodicals. Expenditure–Object 640
Bookstore Sales. Revenue 1720
Bottled Gas. Expenditure–Object 623
Building Acquisition and Construction. Expenditure–Function 4500
Building Improvements. Expenditure–Function 4700
Buildings and Building Improvements. Balance Sheets/Statement of Net Assets 231
Buildings. Expenditure–Object 720

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C

Description Category Code
Capital Assets. Balance Sheets/Statement of Net Assets 200
Capital Contributions. Revenue 6100
Capital Lease Obligations. Balance Sheets/Statement of Net Assets 531
Capital Lease Proceeds. Revenue 5500
Capitalized Bond and Other Debt Issuance Costs. Balance Sheets/Statement of Net Assets 193
Care and Upkeep of Equipment. Expenditure–Function 2640
Care and Upkeep of Grounds. Expenditure–Function 2630
Cash in Bank. Balance Sheets/Statement of Net Assets 101
Cash on Hand. Balance Sheets/Statement of Net Assets 102
Cash With Fiscal Agents. Balance Sheets/Statement of Net Assets 105
Central Services. Expenditure–Function 2500
Change Cash. Balance Sheets/Statement of Net Assets 104
Cleaning Services. Expenditure–Object 420
Coal. Expenditure–Object 625
Cocurricular and Extracurricular Activities. Program 900
Communications. Expenditure–Object 530
Community Services Operations. Expenditure–Function 3300
Community Services Programs. Program 800
Community/Junior College Education Programs. Program 700
Community/Junior College. Level of Instruction 42
Compensated Absences. Balance Sheets/Statement of Net Assets 551
Compensated Absences—Current Balance Sheets/Statement of Net Assets 472
Construction Contracts Payable. Balance Sheets/Statement of Net Assets 433
Construction Contracts Payable—Retainage. Balance Sheets/Statement of Net Assets 432
Construction in Progress. Balance Sheets/Statement of Net Assets 271
Construction Services. Expenditure–Object 450
Contracts Payable. Balance Sheets/Statement of Net Assets 431
Contributions and Donations From Private Sources. Revenue 1920

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D

Description Category Code
Daily Sales—After-School Program. Revenue 1614
Daily Sales—Non Reimbursable Programs. Revenue 1620
Daily Sales—Reimbursable Programs. Revenue 1610
Daily Sales—School Breakfast Program. Revenue 1612
Daily Sales—School Lunch Program. Revenue 1611
Daily Sales—Special Milk Program. Revenue 1613
Daily Sales—Summer Food Program. Revenue 1650
Data-Processing and Coding Services. Expenditure–Object 351
Debt Service and Miscellaneous. Expenditure–Object 800
Debt Service. Expenditure–Function 5000
Debt-Related Expenditures/Expenses Expenditure–Object 830
Deferred Expenditures/Expenses. Balance Sheets/Statement of Net Assets 192
Deferred Revenues. Balance Sheets/Statement of Net Assets 481
Deposits Payable. Balance Sheets/Statement of Net Assets 491
Deposits. Balance Sheets/Statement of Net Assets 191
Depreciation. Expenditure–Object 790
Designated Fund Balance. Balance Sheets/Statement of Net Assets 720
Discount on the Issuance of Bonds. Expenditure–Object 925
District Activities. Revenue 1700
Dividends on Investments. Revenue 1520
Dues and Fees. Expenditure–Object 810

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E

Description Category Code
Educational Specifications Development. Expenditure–Function 4400
Electricity. Expenditure–Object 622
Elementary and Secondary Combined. Level of Instruction 37
Elementary. Level of Instruction 10
Employee Benefits for Instructional Aides or Assistants Expenditure–Object 202
Employee Benefits for Substitute Teachers Expenditure–Object 203
Employee Benefits for Teachers Expenditure–Object 201
Energy. Expenditure–Object 620
Enterprise Operations. Expenditure–Function 3200
Equipment. Expenditure–Object 730
Executive Administration. Expenditure–Function 2320
Extraordinary Items. Revenue 6400
Extraordinary Items. Expenditure–Object 960

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F

Description Category Code
Facilities Acquisition and Construction. Expenditure–Function 4000
Federal Projects. Project/Reporting 400 to 990
Fees. Revenue 1740
Fiscal Services. Expenditure–Function 2510
Food Service Management. Expenditure–Object 570
Food Services Operations. Expenditure–Function 3100
Food Services. Revenue 1600
Food. Expenditure–Object 630
Fund Transfers In. Revenue 5200
Fund Transfers Out. Expenditure–Object 910
Furniture and Fixtures. Expenditure–Object 733

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G–H

Description Category Code
Gains or Losses on the Sale of Capital Assets. Revenue 1930
Gasoline. Expenditure–Object 626
General Supplies. Expenditure–Object 610
Grants-in-Aid From the Federal Government Through Other Intermediate Agencies. Revenue 4700
Group Insurance for Instructional Aides or Assistants Expenditure–Object 212
Group Insurance for Substitute Teachers Expenditure–Object 213
Group Insurance for Teacher Expenditure–Object 211
Group Insurance. Expenditure–Object 210
Guidance Services. Expenditure–Function 2120
Health Benefits Paid for Instructional Aides or Assistants Expenditure–Object 282
Health Benefits Paid for Substitute Teachers Expenditure–Object 283
Health Benefits Paid for Teachers Expenditure–Object 281
Health Benefits. Expenditure–Object 280
Health Services. Expenditure–Function 2130

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I

Description Category Code
Improvement of Instruction. Expenditure–Function 2210
Income Taxes. Revenue 1130
Income Taxes. Revenue 1230
Infrastructure. Balance Sheets/Statement of Net Assets 261
Infrastructure. Expenditure–Object 740
Instruction and Curriculum Development. Expenditure–Function 2212
Instruction. Expenditure–Function 1000
Instructional Staff Training. Expenditure–Function 2213
Instruction-Related Technology. Expenditure–Function 2230
Insurance (Other Than Employee Benefits). Expenditure–Object 520
Interagency Purchased Services. Expenditure–Object 590
Interest on Investments. Revenue 1510
Interest on Short-Term Debt. Expenditure–Object 835
Interest Payable. Balance Sheets/Statement of Net Assets 455
Interest Receivable on Investments. Balance Sheets/Statement of Net Assets 114
Interest. Expenditure–Object 832
Interfund Accounts Payable. Balance Sheets/Statement of Net Assets 402
Interfund Accounts Receivable. Balance Sheets/Statement of Net Assets 132
Interfund Loans Payable. Balance Sheets/Statement of Net Assets 401
Interfund Loans Receivable. Balance Sheets/Statement of Net Assets 131
Intergovernmental Accounts Payable. Balance Sheets/Statement of Net Assets 411
Intergovernmental Accounts Receivable. Balance Sheets/Statement of Net Assets 141
Inventories for Consumption. Balance Sheets/Statement of Net Assets 171
Inventories for Resale. Balance Sheets/Statement of Net Assets 172
Invested in Capital Assets, Net of Related Debt. Balance Sheets/Statement of Net Assets 740
Investment Income from Real Property. Revenue 1540
Investment Income. Revenue 1500
Investments. Balance Sheets/Statement of Net Assets 111
Issuance of Bonds. Revenue 5100

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J–L

Description Category Code
Judgments Against the School District. Expenditure–Object 820
Judgments Payable. Balance Sheets/Statement of Net Assets 422
Kindergarten. Level of Instruction 12
Land Acquisition. Expenditure–Function 4100
Land and Land Improvements. Balance Sheets/Statement of Net Assets 211
Land and Land Improvements. Expenditure–Object 710
Land Improvement. Expenditure–Function 4200
Lease Obligations—Current. Balance Sheets/Statement of Net Assets 452
Library/Media Services. Expenditure–Function 2220
Loan Proceeds. Revenue 5400
Loans Payable. Balance Sheets/Statement of Net Assets 451
Loans Payable. Balance Sheets/Statement of Net Assets 521
Loans Receivable. Balance Sheets/Statement of Net Assets 151
Local Projects. Project/Reporting 010 to 190
Losses on the Sale of Capital Assets. Expenditure–Object 940

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M–N

Description Category Code
Machinery and Equipment. Balance Sheets/Statement of Net Assets 241
Machinery. Expenditure–Object 731
Maintenance of Buildings. Expenditure–Function 2620
Matured Bonds Payable. Balance Sheets/Statement of Net Assets 441
Middle. Level of Instruction 20
Miscellaneous Expenditures. Expenditure–Object 890
Miscellaneous Revenue From Other School Districts Outside the State. Revenue 1952
Miscellaneous Revenue From Other School Districts Within the State. Revenue 1951
Miscellaneous Revenues From Other Local Governmental Units. Revenue 1960
Miscellaneous Revenues From Other School Districts. Revenue 1950
Miscellaneous. Revenue 1990
Monitoring Services. Expenditure–Function 2720
Natural Gas. Expenditure–Object 621
Net Decreases in the Fair Value of Investments. Expenditure–Object 930
Net Increase in the Fair Value of Investments. Revenue 1530
Non-Categorical. Project/Reporting 000
Nonpublic School Programs. Program 500
Non-Technology-Related Repairs and Maintenance. Expenditure–Object 431

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O

Description Category Code
Occupational Therapy—Related Services. Expenditure–Function 2160
Office of the Principal. Expenditure–Function 2410
Official/Administrative Services. Expenditure–Object 310
Oil. Expenditure–Object 624
On-Behalf Payments for Instructional Aides or Assistants Expenditure–Object 242
On-Behalf Payments for Substitute Teachers Expenditure–Object 243
On-Behalf Payments for Teachers Expenditure–Object 241
On-Behalf Payments. Expenditure–Object 240
Revenues From Other Departments in the Agency.. Revenue 1970
Operation and Maintenance of Plant. Expenditure–Function 2600
Operation of Buildings. Expenditure–Function 2610
Operation of Noninstructional Services. Expenditure–Function 3000
Other Accounts Receivable. Balance Sheets/Statement of Net Assets 153
Other Activity Income. Revenue 1790
Other Current Assets. Balance Sheets/Statement of Net Assets 199
Other Current Liabilities. Balance Sheets/Statement of Net Assets 499
Other Elementary. Level of Instruction 19
Other Employee Benefits for Substitute Teachers Expenditure–Object 293
Other Employee Benefits Paid for Instructional Aides or Assistants Expenditure–Object 292
Other Employee Benefits Paid for Teachers Expenditure–Object 291
Other Employee Benefits. Expenditure–Object 290
Other Equipment. Expenditure–Object 739
Other Facilities Acquisition and Construction. Expenditure–Function 4900
Other Financing Sources Revenue 5000
Other Improvement of Instruction Services. Expenditure–Function 2219
Other Instructional Programs—Elementary/Secondary. Program 400
Other Revenue Items Revenue 6000
Other Items. Expenditure–Object 900
Other Long-Term Debt Proceeds. Revenue 5600
Other Long-Term Liabilities. Balance Sheets/Statement of Net Assets 590
Other Operation and Maintenance of Plant. Expenditure–Function 2680
Other Professional Services Expenditure–Object 340
Other Purchased Property Services. Expenditure–Object 490
Other Purchased Services. Expenditure–Object 500
Other Reserved Fund Balance. Balance Sheets/Statement of Net Assets 714
Other Revenue From Local Sources Revenue 1900
Other Student Transportation Services. Expenditure–Function 2790
Other Support Services. Expenditure–Function 2900
Other Support Services—Central Services. Expenditure–Function 2590
Other Support Services—Instructional Staff. Expenditure–Function 2290
Other Support Services—School Administration. Expenditure–Function 2490
Other Support Services—Student. Expenditure–Function 2190
Other Taxes. Revenue 1190
Other Taxes. Revenue 1290
Other Technical Services. Expenditure–Object 352
Other. Expenditure–Object 629

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P

Description Category Code
Payments to Escrow Agents for Defeasance of Debt. Expenditure–Object 920
Payroll Deductions and Withholdings. Balance Sheets/Statement of Net Assets 471
Penalties and Interest on Taxes. Revenue 1140
Penalties and Interest on Taxes. Revenue 1240
Personal Services—Employee Benefits. Expenditure–Object 200
Personal Services—Salaries. Expenditure–Object 100
Personnel Services. Expenditure–Function 2570
Petty Cash. Balance Sheets/Statement of Net Assets 103
Planning, Research, Development, and Evaluation Services. Expenditure–Function 2540
Postsecondary. Level of Instruction 40
Prekindergarten. Level of Instruction 11
Premium and Discount on Issuance of Bonds. Balance Sheets/Statement of Net Assets 194
Premium on the Issuance of Bonds. Revenue 5120
Prepaid Items. Balance Sheets/Statement of Net Assets 181
Printing and Binding. Expenditure–Object 550
Printing, Publishing, and Duplicating Services. Expenditure–Function 2530
Proceeds From the Disposal of Real or Personal Property. Revenue 5300
Professional Educational Services. Expenditure–Object 320
Professional Employee Training and Development Services. Expenditure–Object 330
Programs for Adult/Continuing. Level of Instruction 41
Property. Expenditure–Object 700
Psychological Services. Expenditure–Function 2140
Public Information Services. Expenditure–Function 2560
Purchased Professional and Technical Services. Expenditure–Object 300
Purchased Property Services. Expenditure–Object 400
Purchasing, Warehousing, and Distributing Services. Expenditure–Function 2520

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R

Description Category Code
Realized Gains (Losses) on Investments. Revenue 1531
Realized Losses on Investments. Expenditure–Object 931
Redemption of Principal. Expenditure–Object 831
Refund of Prior Year's Expenditures. Revenue 1980
Regular Elementary/Secondary Education Programs. Program 100
Rental of Equipment and Vehicles. Expenditure–Object 442
Rentals of Computers and Related Equipment. Expenditure–Object 443
Rentals. Revenue 1910
Rentals. Expenditure–Object 440
Renting Land and Buildings. Expenditure–Object 441
Repairs and Maintenance Services. Expenditure–Object 430
Reserve for Encumbrances. Balance Sheets/Statement of Net Assets 713
Reserve for Inventories. Balance Sheets/Statement of Net Assets 711
Reserve for Prepaid Items. Balance Sheets/Statement of Net Assets 712
Restricted Grants-in-Aid Direct From the Federal Government. Revenue 4300
Restricted Grants-in-Aid From the Federal Government Through the State. Revenue 4500
Restricted Grants-in-Aid. Revenue 2200
Restricted Grants-in-Aid. Revenue 3200
Restricted Net Assets. Balance Sheets/Statement of Net Assets 750
Retirement Contributions for Instructional Aides or Assistants Expenditure–Object 232
Retirement Contributions for Substitute Teachers Expenditure–Object 233
Retirement Contributions for Teachers Expenditure–Object 231
Retirement Contributions. Expenditure–Object 230
Revenue for/on Behalf of the School District. Revenue 2900
Revenue for/on Behalf of the School District. Revenue 3900
Revenue for/on Behalf of the School District. Revenue 4900
Revenue From Community Services Activities Revenue 1800
Revenue From Enterprise Activities. Revenue 1750
Revenue From Federal Sources. Revenue 4000
Revenue From Intermediate Sources Revenue 2000
Revenue From Local Governmental Units Other Than School Districts. Revenue 1200
Revenue From Local Sources Revenue 1000
Revenue From State Sources Revenue 3000
Revenue in Lieu of Taxes. Revenue 1280
Revenue in Lieu of Taxes. Revenue 2800
Revenue in Lieu of Taxes. Revenue 3800
Revenue in Lieu of Taxes. Revenue 4800

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S

Description Category Code
Safety. Expenditure–Function 2670
Salaries for Overtime Employees Paid to Instructional Aides and Assistants Expenditure–Object 132
Salaries for Overtime Employees Paid to Substitute Teachers Expenditure–Object 133
Salaries for Overtime Employees Paid to Teachers Expenditure–Object 131
Salaries for Overtime. Expenditure–Object 130
Salaries for Sabbatical Leave Paid to Instructional Aides and Assistants Expenditure–Object 142
Salaries for Sabbatical Leave Paid to Substitute Teachers Expenditure–Object 143
Salaries for Sabbatical Leave Paid to Teachers Expenditure–Object 141
Salaries for Sabbatical Leave. Expenditure–Object 140
Salaries of Regular Employees Paid to Instructional Aides and Assistants Expenditure–Object 112
Salaries of Regular Employees Paid to Substitute Teachers Expenditure–Object 113
Salaries of Regular Employees Paid to Teachers Expenditure–Object 111
Salaries of Regular Employees. Expenditure–Object 110
Salaries of Temporary Employees Paid to Instructional Aides and Assistants Expenditure–Object 122
Salaries of Temporary Employees Paid to Substitute Teachers Expenditure–Object 123
Salaries of Temporary Employees Paid to Teachers Expenditure–Object 121
Salaries of Temporary Employees. Expenditure–Object 120
Salaries Paid to Instructional Aides or Assistants Expenditure–Object 102
Salaries Paid to Substitute Teachers Expenditure–Object 103
Salaries Paid to Teachers Expenditure–Object 101
Sales and Use Tax. Revenue 1220
Sales and Use Taxes. Revenue 1120
School-wide Level of Instruction 50
Secondary. Level of Instruction 30
Security. Expenditure–Function 2660
Services Purchased From Another School District or Educational Service Agency Outside the State. Expenditure–Object 592
Services Purchased From Another School District or Educational Services Agency Within the State. Expenditure–Object 591
Site Improvement. Expenditure–Function 4600
Site Improvements. Balance Sheets/Statement of Net Assets 221
Social Security Contributions. Expenditure–Object 220
Social Security Payments for Instructional Aides or Assistants Expenditure–Object 222
Social Security Payments for Substitute Teachers Expenditure–Object 223
Social Security Payments for Teachers Expenditure–Object 221
Special Functions. Revenue 1630
Special Items. Revenue 6300
Special Items. Expenditure–Object 950
Special Programs. Program 200
Speech Pathology and Audiology Services. Expenditure–Function 2150
State Projects. Project/Reporting 200 to 390
Student Organization Membership Dues and Fees. Revenue 1730
Student Transportation Purchased From Another School District Outside the State. Expenditure–Object 512
Student Transportation Purchased From Another School District Within the State. Expenditure–Object 511
Student Transportation Purchased From Other Sources. Expenditure–Object 519
Student Transportation Services. Expenditure–Object 510
Student Transportation. Expenditure–Function 2700
Supplies. Expenditure–Object 600
Supplies—Technology-related. Expenditure–Object 650
Support Services. Expenditure–Function 2000
Support Services—General Administration. Expenditure–Function 2300
Support Services—Instruction. Expenditure–Function 2200
Support Services—School Administration. Expenditure–Function 2400
Support Services—Students. Expenditure–Function 2100

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T

Description Category Code
Taxes Levied/Assessed by the School District. Revenue 1100
Taxes Receivable. Balance Sheets/Statement of Net Assets 121
Technical Services. Expenditure–Object 350
Technology Software. Expenditure–Object 735
Technology-Related Hardware. Expenditure–Object 734
Technology-Related Repairs and Maintenance. Expenditure–Object 432
Textbook Rentals. Revenue 1942
Textbook Sales and Rentals. Revenue 1940
Textbook Sales. Revenue 1941
Transportation Fees From Individuals Revenue 1410
Transportation Fees From Other Government Sources Outside the State Revenue 1430
Transportation Fees From Other Government Sources Within the State Revenue 1420
Transportation Fees From Other Private Sources (other than individuals) Revenue 1440
Transportation Fees From Other School Districts Outside the State Revenue 1431
Transportation Fees From Other School Districts Within the State Revenue 1421
Transportation Fees. Revenue 1400
Travel. Expenditure–Object 580
Tuition From Individuals Revenue 1310
Tuition From Individuals Excluding Summer School Revenue 1311
Tuition From Individuals for Summer School Revenue 1312
Tuition From Other Government Sources Excluding School Districts Within the State Revenue 1322
Tuition From Other Government Sources Outside the State Revenue 1330
Tuition From Other Government Sources Within the State Revenue 1320
Tuition From Other Private Sources (other than individuals) Revenue 1340
Tuition From Other School Districts Within the State Revenue 1321
Tuition From School Districts Outside the State Revenue 1331
Tuition From the State/Other School Districts for Voucher Program Students Revenue 1350
Tuition Reimbursement for Instructional Aides or Assistants Expenditure–Object 252
Tuition Reimbursement for Substitute Teachers Expenditure–Object 253
Tuition Reimbursement for Teachers Expenditure–Object 251
Tuition Reimbursement. Expenditure–Object 250
Tuition to Charter Schools. Expenditure–Object 566
Tuition to Educational Service Agencies Outside the State. Expenditure–Object 565
Tuition to Educational Service Agencies Within the State. Expenditure–Object 564
Tuition to Other School Districts Outside the State. Expenditure–Object 562
Tuition to Other School Districts Within the State. Expenditure–Object 561
Tuition to Private Sources. Expenditure–Object 563
Tuition to School Districts for Voucher Payments. Expenditure–Object 567
Tuition. Revenue 1300
Tuition. Expenditure–Object 560
Tuition—Other. Expenditure–Object 569

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U

Description Category Code
Unamortized Discounts on Investments (Credit). Balance Sheets/Statement of Net Assets 113
Unamortized Gains/Losses on Debt Refundings. Balance Sheets/Statement of Net Assets 513
Unamortized Premiums on Investments. Balance Sheets/Statement of Net Assets 112
Unamortized Premiums on Issuance of Bonds. Balance Sheets/Statement of Net Assets 443
Unemployment Compensation Paid for Instructional Aides or Assistants or Assistants Expenditure–Object 262
Unemployment Compensation Paid for Substitute Teachers Expenditure–Object 263
Unemployment Compensation Paid for Teachers Expenditure–Object 261
Unemployment Compensation. Expenditure–Object 260
Unrealized Gains (Losses) on Investments. Revenue 1532
Unrealized Losses on Investments. Expenditure–Object 932
Unreserved Fund Balance. Balance Sheets/Statement of Net Assets 730
Unrestricted Grants-in-Aid Direct From the Federal Government. Revenue 4100
Unrestricted Grants-in-Aid From the Federal Government Through the State. Revenue 4200
Unrestricted Grants-in-Aid. Revenue 2100
Unrestricted Grants-in-Aid. Revenue 3100
Unrestricted Net Assets. Balance Sheets/Statement of Net Assets 760
Utility Services. Expenditure–Object 410

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V–W

Description Category Code
Vehicle Operation and Maintenance (Other Than Student Transportation Vehicles). Expenditure–Function 2650
Vehicle Operation. Expenditure–Function 2710
Vehicle Servicing and Maintenance. Expenditure–Function 2730
Vehicles. Expenditure–Object 732
Vocational and Technical Programs. Program 300
Warrants Payable. Balance Sheets/Statement of Net Assets 423
Worker's Compensation for Substitute Teachers Expenditure–Object 273
Worker's Compensation Paid for Instructional Aides or Assistants Expenditure–Object 272
Worker's Compensation Paid for Teachers Expenditure–Object 271
Workers' Compensation. Expenditure–Object 270
Works of Art and Historical Treasures. Balance Sheets/Statement of Net Assets 251

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