1 Charts of Accounts
1.4 Object Codes
00 Depreciation, Amortization, Other Decreases in Fund Resources and Transfers-Out
Use this category with the accounts 501, 581, 582, 585, 586, 588, 589, and 597.
10 Salaries and Wages
Use this object code for the gross amounts paid for personal services rendered by employees in accordance with the rates, hours, terms and conditions authorized by law or stated in employment contracts. This category also includes overtime, hazardous duty or other compensation construed to be salaries and wages. Governments may subdivide this account as necessary for detailed local purpose reporting (i.e., regular pay, overtime pay, sick pay (employee related), sick pay (non-employee related), vacation pay, shift differential, and other taxable compensation).
Personal services do not include fees and out-of-pocket expenditures for professional or consultant services performed on assignments. Such services are properly classified as object code 40.
20 Personnel Benefits
Use this object code for the employer’s share of benefits provided to employees, in addition to compensation, that are part of the conditions of current or past employment. Governments may subdivide this account as needed for detailed local purpose reporting (i.e., health/vision/dental insurance, unemployment compensation payments and/or premiums, Social Security, Medicare taxes, uniforms, pension, and workers' compensation).
Payments for pay-as-you-go health and welfare plans, or pension/OPEB plans would be coded to personnel benefits. Payments to fund either a self-insurance fund for health and welfare type benefits or a pension/OPEB fund would also be coded to personnel benefits, then subsequent payment from the self-insurance funds and non-fiduciary pension/OPEB funds for all claims would use object code 40 for the payments.
30 Supplies for Consumption and Resale
Use this object code for:
- items purchased for consumption and use by the government:
- Examples: office supplies, forms, agricultural supplies, chemicals, laboratory supplies, cleaning supplies, clothing, construction materials, drugs, electrical supplies, feed for animals, household supplies, lubricants, medicines, painting and plumbing supplies, books, publications, etc.;
- fuel used to generate power, heating, and operate engines and vehicles (e.g., coal, diesel fuel, gasoline, oil, propane gas, wood, etc.);
- small tools and minor equipment
- items purchased for resale – (i.e., inventory):
- Examples: automotive repair parts, grave markers and liners, central store merchandise, maps, code books, concession supplies, fuel, trees, books and other literary materials, office supplies, forms, agricultural supplies, chemicals, laboratory supplies, cleaning supplies, clothing, construction materials, drugs, electrical supplies, feed for animals, household supplies, lubricants, medicines, painting and plumbing supplies, books, publications, etc.;
- Note: power, gas, water and waste disposal services purchased for resale only to the government’s customer – for the government’s own use, use object code 40.
40 Services and Pass-Through Payments
Use this object code for professional and technical services which are provided by other governments (federal, state, local), other funds, or by private entities as well as for pass-through payments as described below.
Services include but aren’t limited to the following examples:
- professional services (e.g., accounting, auditing, advertising, computer services, medical, dental and hospital, management consulting, custodial, messenger, testing, monitoring, cleaning, engineering, architectural, legal, investment services, etc.);
- communication (e.g., postage, internet, telephone, facsimile, shipping, etc.);
- travel (e.g., mileage, lodging, meals, etc.);
- taxes (e.g., sales and use, B&O tax, etc.) and operating assessments (i.e., payments to other governments or funds based on levies against property or income of the government or a fund);
- permits, licenses, accreditation, certification and other fees which are necessary for operations paid to the federal, state or local governments (e.g., survey fees, laboratory accreditation fees, disposal fees, discharge permits, biosolid permits, FERC licenses, etc.);
- short-term lease and subscription payments (GAAP entities should use object 60 for long-term leases and SBITAs; cash basis entities should use object 70 for payments on long-term leases and SBITAs);
- insurance payments: e.g., liability, theft, bonds, casualty, etc.; some payments may use object 20 for insurance applicable to personnel benefits (see object code 20 for more information);
- utility services: e.g., water, sewer, gas, electricity, waste disposal, television, etc. that are used by the government itself. Use object 30 for power, gas or water purchased for resale (see object code 30 for more information);
- contracted repairs and maintenance (use object 60 for capital asset construction contracts);
- other (e.g., court costs, investigation, judgments, damages, dues, subscriptions, memberships, registrations, information and credit services, laundry and sanitation services, filing, recording, witness fees, printing, binding, tuition, etc.).
Pass-through payments include eligible intergovernmental payments, contributions and grants that the government has received from federal, state, or other local governments and are passed through to other entities.
60 Capital Outlays
Use this object code for expenditures related to the purchase or construction of assets considered capital according to the government’s capitalization threshold policy. This object code should be used only with accounts 594 and 595.
Include expenditures related to acquisition of, rights to, or additions to capital assets, including incidental costs such as legal, appraisal and brokerage fees, land preparation and demolishing buildings, fixtures and delivery costs. This category includes purchases and construction of major capital assets which are purchased or constructed by the external party. Assets constructed or fabricated by the municipality should be classified under other object codes; i.e., wages under object code 10, materials, small tools and minor equipment under object code 30, etc. Include:
- land and related other land improvements (e.g., easements, site improvements such as excavation, fill, grading, utility installation, removal, relocation or reconstruction of property, retaining walls, fencing, landscaping, land acquisition costs and related expenditures, intangible rights to land, etc.);
- acquisition, construction, and improvements of buildings (e.g., administrative and office buildings, garage, shops, firehouses, jails, libraries, zoos, park buildings, coastal and riverine structures);
- infrastructure and other tangible or intangible assets (e.g., alleys, athletic fields, water/sewer systems, fuel depots, dikes, levees, signs and signals, landscape and vegetation, artwork, computer software, etc.);
- machinery and equipment (e.g., vehicles, police dogs and horses, computer hardware, etc.);
- assets acquired under executory conditional sales contracts (RCW 39.30.010).
70 Debt Service – Principal
Use this object code with codes 591, 593, 594 (cash basis only), 596 and 599. Include general obligation, revenue, special assessment bonds, long-term leases/SBITA, installment purchases, anticipation and other notes, anticipation warrants, contracts, intergovernmental loans, other debt, LOCAL program payments, etc.
80 Debt Service – Interest and Issuance Costs
Use this object code with codes 592, 593, 594 (cash basis only) and 599. Include interest on short and long-term external debt, interest on interfund debt, interests on debt to joint ventures and affiliates, LID assessments, interest on intergovernmental debt, leases, interest paid on overdue taxes (RCW 84.69.070), debt issuance and other debt service costs.