Kansas Department of Administration, Office of General Services
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Accounts and Reports


POLICY AND PROCEDURE MANUAL

Filing No. 7,002

Revision Date:  07/01/09
Date Issued:   02/74

(cont.)


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CODING GUIDE

This coding guide is provided to assist in determining proper expenditure sub-object codes for primary classifications 2000, Contractual Services; 3000, Commodities; and 4000, Capital Outlay. The expenditure sub-object code shown for each item should be used unless the cost or intended use of the item dictates the use of another expenditure sub-object code as defined in the listing beginning on page 6 of this filing. Expenditure sub-object codes should be selected from the listing for items not located in this coding guide. See attached for listing of Business Procurement Cards expenditure subobject codes.

*Acquisitions of items costing between $500.00 - $4,000.99 with an expected life of one year or more, must be classified as a capital outlay item, 4XX9. Acquisitions of $5,000.00 or more with an expected life of one year or more must be classified as 4XX0. All items under $500.00 should be classified as 3XXX.

EXP SOBJ      ITEM
3490 Abrasives
3930 Absorbent, shop
2790 Abstracter fees
2780 Accounting fees
2690 Accreditation fee
3930 Acetylene cylinder deposit and rent
3930 Acetylene gas
2790 Actuarial fees
2700 Administrative services
2690 Admission tickets
2750 Advertising agency fees
2240 Advertising, all types
3990, 409X* Aeronautical equipment
3950, 401X* Agricultural implements
3950, 408X* Air compressor
2430 Air compressor repair
420X Air conditioner, central
3710, 403X* Air conditioner, window
3490 Air filter, non-automotive
3950, 408X* Air sprayer, compressed
3490 Air volume control
3550 Aircraft fuel
252X* Airplane charter
3590 Airplane parts
2420 Airplane repair
2690 Alarm monitoring (security) service
3690 Alcohol, all other types
3610 Alcohol, medicinal purposes
2490 Alteration of clothing
406X Ambulance
2690 Ambulance service
3910 Ammonia, anhydrous, agricultural
3930 Ammonia, cylinder deposits and rent
3920 Ammonia, household
3990 Ammunition
2730 Anesthesiologist fees
3610 Anesthetics
3620 Anesthetics for animals
3410, 420X Angle iron
2690 Animal care fees
2690 Animal, destruction of diseased
3620 Animal drugs
3100 Animal feed
3690 Animal for educational purposes
3800 Animal for research
3730 Answering machine
2690 Answering service
3590 Antifreeze, automotive
3610 Antitoxin
3950, 408X* Anvils
2790 Appraiser fees
2710, 427X,
    447X
Architect fees
3490 Armature
3690 Art supplies
3690 Artificial limb
3920 Ash tray, household
3710 Ash tray, office
3420 Asphalt binder, cement or concrete (276, 710)
407X* Asphalt preparing equipment (276, 710)
3410 Asphalt shingles
2650 Assaying fee
2910 Association dues (in agency name)
3940 Athletic supplies
3690 Atlas, road
2720 Attorney fees
2790 Auctioneer fees
2780 Auditor fees
3910, 401X* Auger, grain
3950, 408X* Auger, hand
2420 Auto repair (non-passenger)
2410 Auto repair (passenger cars)
405X* Automobile (passenger cars)
3590 Automotive cleaning materials
3590 Automotive parts (all types)
2790 Autopsy charges
3950 Awl
3690, 420X* Awnings
2440 Awnings, recovering or repair
3950 Axe
3990 Badge, employee or security
3690 Badge, X-ray exposure
3420 Ballast, road materials (276, 710)
3690 Bandage, surgical
3690 Band-aids, bulk purchases
3910 Barbed wire
3690, 404X* Barometer
3910 Barrel
3420 Barricade, road (276, 710)
3940, 409X* Baseball equipment
3410, 420X* Basin, plumbing
3410 Basin stop
3910 Basket, bushel
3920 Basket, clothes or laundry
3690, 404X* Basket, test tube
3940, 409X* Basketball goal
3940 Basketballs or basketball nets
3410 Bathtub, replacement
3950 Battery booster cables
3930, 408X* Battery charger
2410 Battery charging, automotive
2420 Battery charging, other self-propelled
3490 Battery, dry cell
3690 Battery, laboratory use
3490, 408X* Battery, power plant
3920 Batting, cotton
3420 Beacon, flashing (276, 710)
3420 Beads, glass (276, 710)
3690 Beaker, graduated
3410 Beam, building
3920, 402X* Bed (frame, mattress or springs)
3690 Bed pan
3920 Bedding (sheets, spreads or pads)
3910 Bedding, straw, shavings, sawdust
3920 Beeswax
3950, 402X* Bellows, fire
3410 Belt, air conditioner or furnace
3930 Belt dressing or lacing
3490 Belt, equipment
3950 Belt, punch
3690 Belt, restraining
3930 Belting
3950, 408X* Bench, grinder
3910, 3920
    402X*
Bench, lawn
3950, 408X* Bench, work
3940 Billiard (pool) cue
3940, 409X* Billiard table or set of billiard balls
3690 Blackboard
3690 Blanket, first aid
3920 Blanket, household
2230 Blueprints
2690 Boiler inspection fees
3950, 408X* Bolt cutter
2670 Boarding home payments (care of wards)
3910 Bone meal, fertilizer
3710, 403X* Book rack, office
3690, 404X* Book rack, school
3710, 403X* Bookcase, office
3690, 404X* Bookcase, school
3690 Booklets purchased
2210 Books, binding of (Division of Printing)
411X* Books, library or reference
2490 Boot repair
2320 Booth rental
408X* Boring machine
3690 Bottle, glass stoppered
3690 Bottle, medicine
3690 Bottle, baby
295X Bounties and rewards
3940 Bowling ball or pins
3920 Bowls, household
3710 Box, filing
3920 Box, food, knife, linen
3690 Box, medicine
3590 Brake fluid
3950, 409X* Branding iron
3490 Brass castings
3920 Brass polish
3410 Brass rod, plumbing
3410 Brass sheet
3410 Brick, building
408X* Brick conveyor
4500 Bridge (276 only)
440X* Bridge, other agencies
3410 Bridge plank
3710, 403X* Briefcase
3490 Bronze castings
3920 Brooms, all types
3970 Broom sticks, straw, twine (used in manufacturing)
3920 Brush, household
3930 Brush, wire
3950 Brushes, paint, varnish, glue
3920 Bucket or pail
402X* Buffet
3410 Building insulation
3410 Building materials or supplies
2320 Building rent
2440 Building repair and service
2010 Bulk mailing permit
3690, 404X* Bulletin board, portable
3690 Bunsen burner
402X* Bureau
3690 Burette, graduated
2790 Burial service fees
3910 Burlap bag
3490 Bushing, rubber
2210 Business cards (state printer)
3540 Butane gas, fuel
3330 Butane gas, heating
403X* Cabinet, blueprint
420X* Cabinet, medicine, attached to building
3690, 404X* Cabinet, medicine, portable
420X* Cabinet, wall, attached
3410 Cable, electrical and telephone
3420 Cable, steel (276, 710)
2390 Cable television service
3690 Cadaver
3420 Calcium (276, 710)
3930 Calcium chloride
3710, 403X* Calculating machines
3710 Calendar
3690 Calipers, classroom
3950, 408X* Calipers, shop
3690, 404X* Camera
408X* Camera, lithographic
403X* Camera, microfilm
2430 Camera repair
3920 Can opener
402X* Candelabra
3920 Candlestick
3690, 420X* Canopy
3410 Capacitor
3930 Carbide
3490 Carbon brushes, electrical
3710 Carbon paper
3930, 408X* Carboy
3710 Card files
3940 Cards, playing
3950 Carpentry hand tools
2440 Carpet cleaning
402X* Carpet, house, leased facility
402X* Carpet, house, movable
420X* Carpet or carpet pad, wall to wall
3920, 402X* Carpet sweeper
3710, 403X* Cash register
3990 Caskets, burial
3690 Cassette tape, educational
3710 Cassette tape, office
3930 Castings, all kinds
3420 Catch basins, roads (276, 710)
3410 Catch, door and cabinet
3420 Catch frames, roads (276, 710)
3420 Catch grate, road (276, 710)
3940 Catcher's mask, mitt, or protector
2690 Catering service
3690 Catheter
3910, 410X* Cattle
3200 Cattle for slaughter
3950 Caulking gun
3410 Caulking material
3410 Ceiling material
2490 Cellular phone repair
2091 Cellular phone rental and service charges
3410 Cement (other than for roads)
3420 Cement for roads (276, 710)
404X* Centrifuges
2690 Certificates, lettering of (other than for awards)
3950, 408X* Chain, boomer
3490 Chain, equipment replacement
3950, 408X* Chain, log
3950, 408X* Chain tightener
3690, 404X* Chair, educational (classroom, school)
3920, 402X* Chair, household
3710, 403X* Chair, office
3690, 404X* Chair, professional (dental, barber)
3490 Chair replacement parts
3690 Chalk
3950 Chalk, carpenter
3420 Chalk, road (276, 710)
3690, 404X* Chalkboard
3920 Chamois
3410 Chandelier, replacement
3490 Channel iron for repairs
3690 Chart holder, hospital
3710 Chart, office use
3930 Chart, time recording, power plant
3710 Check protectors
3940 Checkers
3920 Cheesecloth, household
3630 Chemicals, laboratory or hospital
3830 Chemicals, research
3920,402X* Chest of drawers
3100 Chicken feed
3200 Chickens (for food supplies)
3920, 402X* China cabinet
2730 Chiropractor fees
3950, 408X* Chisel, air gun
3690, 404X* Chisel, hospital use
3950 Chisel, carpenters and mechanics
407X* Chisel, pavement breaker (276, 710)
3930 Chloride of lime
3420 Cinders (276, 710)
3410 Circuit breakers
3490, 408X* Circulating nozzles
3690 Clamp, artery
3950 Clamp, carpentry or cabinet
3690 Clamp, laboratory
3410 Clay, fire
3920 Cleansers, household
3710 Clipboard
420X* Clock, attached to building
3920, 402X* Clock, household
3710, 403X* Clock, office
3710, 403X* Clock, time
3000 Cloth for making clothing
3920 Cloth, household
3920 Clothes bag, basket or hamper
3920, 402X* Clothes dryer
3920 Clothes hanger
3920 Clothes line
3920, 402X* Clothes locker
3920 Clothes pins
3000 Clothing
3710, 403X* Coat and hat rack
3610 Cobalt, radioactive
3920, 402X* Coffee maker
3920 Colander
2790 Collection agency fees
2720 Collection fee, attorney
2790 Collection fees, setoff
3920 Comb, hair
2450 Comfort station pit, cleaning (276, 710)
3690 Compass
3930, 408X* Compressor
407X* Compressor (276, 710)
3950 Compressor, piston ring
3420 Compressor repair parts (276, 710)
3490 Compressor repair parts (other agencies)
3720, 416X* Computer memory, mainframe
3430 Computer parts and materials for repair
416X* Computer processor, mainframe
263X* Computer programming service fees, DISC
263X* Computer services, DISC
2370 Computer software, leased
2632 Computer programming services other than DISC
2360 Computer system equipment, leased
416X* Computer tape drive, mainframe
3410 Concrete
3420 Concrete (276, 710)
3420 Concrete adhesive (276, 710)
3420 Concrete anchors (276, 710)
3410 Concrete blocks
408X* Concrete mixer
407X* Concrete mixer (276, 710)
3490 Condenser, other than automotive
3410 Conduit and fittings
3950 Cone, sickle grinding
416X* Control unit, computer, purchased
420X* Conveying system
3920 Cooking utensils
3410 Copper, sheet or wire
2690 Core drilling
3920 Corkscrew
3690 Corks, laboratory
401X* Corn planter
3920 Corn popper
3690 Corset, orthopedic
3920 Cosmetics
3690 Cosmetics, theatrical
3920, 402X* Cot
3490 Cotter pins, other than automotive
3690 Cotton, absorbent
3690 Cotton balls
3920 Cotton batting
3920, 402X* Couch
2640 Court costs (paid to governmental entities)
2790 Court reporter fees
3920 Covers, chair, couch or dresser
3710 Covers, office machine
3920, 402X* Cradles, baby
407X* Cranes (276, 710)
409X* Cranes (all others)
3690 Crayons
2691 Credit card fees and charges
2690 Credit rating service
3920 Crochet hook
3940 Croquet set
3950 Crow bar
3420 Crushed stone (276, 710)
3410 Crushed stone for buildings and grounds
3690 Crutches
401X* Cultivator
3420 Culvert (276, 710)
3410 Culvert, concrete pipe
3920, 403X* Cup dispenser
3920 Cup, drinking
3920 Curtain rods, poles or stretchers
3690 Cushions, invalid
3690, 404X* Cutter, diamond
3930 Cutter, joint cleaner
3950, 408X* Cutter, pipe
3950, 408X* Cutter, weed or grass
3930 Cylinder deposit and rent, welding gases
3690 Cylinder deposit and rent, hospital gases
3910 Dairy supplies
263X* Data processing services
3720 Data processing supplies
2633 Database access fees
3710 Date stamp
2690 Day care service
3940 Decorations, recreational
3930 Demurrage on cylinders, shop
3690 Demurrage on cylinders, hospital
3800 Demurrage on cylinders, research
3690, 404X* Dental equipment and instruments
2730 Dental services and fees
3690 Dental supplies
2790 Denture repair
3690 Dentures
3710 Desk lamp, office
3710, 403X* Desk, office
3690, 404X* Desk, school
3690 Detergent, hospital
3920 Detergent, household
3690 Diapers, disposable
3710, 403X* Dictaphone
3710 Dictating machine supplies
3690, 411X* Dictionary
3710, 403X* Dictionary stand
3950, 408X* Die set, metal-stamping
3950, 408X* Die, thread cutting or rethreading
3520 Diesel fuel for motor vehicles
3320 Diesel fuel for heat
3690 Diploma
2690 Diploma, lettering of
3710 Directory, city
3690 Directory, legal, medical and other professional
3910 Dirt
3920 Dishwashing compounds
3920 Dishes
3920, 402X* Dishwasher
3690 Disinfectant, hospital
3920 Disinfectant, household
3920, 404X* Disinfecting equipment
416X* Disk drive, computer, mainframe
3690 Dispenser, cup, hospital
3920 Dispenser, household paper
3920 Dispenser, soap
3710 Dispenser, tape
3920 Distilled water
3690 Distilled water, laboratory
2730 Doctor fees
3710, 403X* Document case
3940 Dominoes
3410 Door
3410 Door bell, closer, knob, latch, mat or stop
3920, 402X* Dough mixer
3690, 404X* Drafting equipment
3690 Drafting paper or supplies
3410 Drain tile
3920, 402X* Draperies, leased property
420X* Draperies, state property
3690 Drawing board
3690 Drawing paper, educational and professional
2190 Drayage
407X* Dredge (276, 710)
3920, 402X* Dresser
3920 Dresser scarves
3950 Drill bits
3950, 408X* Drill press
3950, 408X* Drills
3910, 401X* Drills, grain
3950 Drop cloth for painters
3690 Dropper, medicine
3610 Drugs
3620 Drugs, animal
3690, 404X* Drums (musical instruments)
2920 Dry cleaning service
3920 Dry cleaning solvent
3690 Dry ice, hospital
3920 Dry ice, household
3910, 401X* Drying machinery, agriculture
3920, 402X* Drying machinery, household
3910 Ducks for poultry farm
3930 Duct tape
3910, 408X* Dump cart
403X* Duplicating machine
3710 Duplicating plates
2230 Duplicating service
3920 Dust cloth or pans
3690 Dye, hospital
3420 Dynamite (276, 710)
3490 Dynamite (other agencies)
3690, 404X* Easels, art
431X* Easement, right of way
2696 E-check fees and charges
3690 Educational supplies
3910 Egg cartons
3690 Egg tester
3690 Elastic bandage
2810 Electric service
408X* Electric motor, new
3490 Electric motor, replacement
3410 Electrical materials and supplies
3950, 408X* Electrical measuring instruments (shop)
3690, 404X* Electrical measuring instruments (laboratory)
3690 Electrodes, welding (educational)
3490 Electrodes, welding (shop)
2694 Electronic fund transfer (EFT) fees (operating charge)
2695 Electronic fund transfer (EFT) fees (capital charge)
2440 Elevator maintenance
3410 Elevator repair parts
420X* Elevators
3930 Emery cloth, paper or paste
3490 Emery wheels
298X Employee awards, non-cash
3690, 411X* Encyclopedias
2710, 427X,
     447X
Engineer fees, all types
3690, 404X* Engineering equipment
3690 Engineering supplies
2690 Engraving of trophies and plaques (other than for awards)
3690, 404X* Engraving tools
3100 Ensilage
401X* Ensilage cutters
2770 Entertainer fees
2970 Entertainment (official hospitality only)
3710 Envelopes
2010 Envelopes, stamped
4810 Equipment purchases for sponsored contracts (367 only)
4820 Equipment purchased for rehabilitation clients
2430 Equipment repair and service
3690 Eraser, blackboard, educational use
3710 Eraser, blackboard, office
3710 Eraser, ink or pencil
2690 Evidence for law enforcement
3690, 404X* Exhibit, permanent
2790 Exhibit planning service fees
3690 Exhibit, temporary
2320 Exhibit space, rental of
3420 Expansion joints (276, 710)
3410 Expansion joints (other agencies)
3420 Explosives (276, 710)
3490 Explosives (other agencies)
3920 Extension cords, household
3710 Extension cords, office
3930, 408X* Extension cords, power plant
2440 Exterminating service
2990 Extradition fees
3690 Eye baths
2730 Eye examinations
3690 Eye glasses
2330 Facsimile machine lease
3730, 461X* Facsimile machine purchase
2490 Facsimile machine repair
420X* Fan (attached to building)
3690, 404X* Fan (hospital)
3690, 403X* Fan (office)
3690, 408X* Fan (shop)
3910, 401X* Farm equipment
3910 Farm supplies
3410 Faucets
3100 Feed and forage
3910, 401X* Fence chargers
3910 Fence posts, agricultural
3410 Fence posts, other
440X* Fencing, complete installation
3910 Fencing materials, agricultural
3410 Fencing materials, other
3490 Ferrules
3910 Fertilizer
3950 File (tool)
3710, 403X* File cabinet, office
3690, 404X* File cabinet, X-ray, hospital
3690 Film
3690 Film, badge service X-ray exposure
2690 Film developing and printing
3690 Film developing supplies
3690 Film mailing case
3690, 404X* Film, motion picture, purchased
2390 Film rental
3910 Filter, agricultural (dairy)
3490 Filter, air conditioning and furnace
3490 Filter, water
3690 Fingerprint kits
3410 Fire alarm boxes
420X* Fire alarm system
3410 Fire brick
3990, 409X* Fire extinguisher
2490 Fire extinguisher, charging of
3990 Fire extinguisher, refill cartridges
3630 Fire fighting chemicals
3690, 409X* Fire fighting equipment
3490 Fire fighting equipment repair part
440X* Fire hydrant
2990 Fire protection fees
406X* Fire truck
409X* Firearms
3920 Fireplace tools or screens
3940 Fireworks
3990 First aid kits and replacement supplies
3990 Fish (live)
3100 Fish food
420X* Flag poles, complete installation
3920 Flags, bunting and decorating
3690 Flags, engineering
402X* Flags, permanent
3490 Flanges, plumbing
3420 Flare, warning (276, 710)
3990 Flare, warning (other agencies)
3950, 402X* Flaring tool
3420 Flashers (276, 710)
3410 Flashing, tin or copper
3920 Flashlight or lantern
3690 Flask
3410 Flat iron
3990, 409X* Flood lights
3920, 402X* Floor scrubbing machine
3940 Floral arrangements
3910 Florists' supplies
3410 Fluorescent starter units
3490 Flux, soldering
3920 Fly paper or swatter
3200 Food for human consumption
3920, 402X* Food carts
3920, 402X* Food warmers
3940 Footballs
3690 Forceps, hospital
2082 Foreign Exchange (FX) circuits paid to state agency (cannot be used for payments to DISC)
2040 Foreign Exchange (FX) circuits paid to vendor
407X* Forklift (276, 710)
408X* Forklift (other agencies)
3710 Forms, printed
3490 Freon
3920 Fryer, deep fat
3920 Frying pans
3320 Fuel oil
3910, 401X* Fumigator, agricultural
3690, 404X* Fumigator, hospital
2790 Funeral and burial services
3910 Funnel, agricultural
3920 Funnel, household
3690 Funnel, laboratory
3950 Funnel, shop
420X* Furnace (original construction)
3410 Furnace (replacement)
404X* Furnace, laboratory
408X* Furnace, plumbers
2440 Furnace repair and service
2430 Furniture repair
3920 Furniture coverings
3920, 402X* Furniture, household
3710, 403X* Furniture, office
3920 Furniture polish
3410 Fuse box or fuses
420X* Garage
3920 Garbage can
2440 Garbage removal service
3330 Gas, liquid petroleum
3540 Gas, liquid petroleum (motor vehicle fuel)
3990, 409X* Gas mask
3690 Gas (hospital use - nitrogen, oxygen, etc.)
3930 Gas (shop use - acetylene, oxygen, etc.)
3490 Gasket, boiler tube
3410 Gasket, manhole
3530 Gasohol
3910 Gasoline, agricultural
3510 Gasoline, automotive
3590 Gasoline can
407X* Gasoline pump (276, 710)
408X* Gasoline pump (other agencies)
3490 Gasoline pump, replacement parts
3490 Gate hooks and eyes
3690 Gauges, hospital and school use
3930 Gauges, power plant
3690 Gauze, hospital
3920 Gauze, household
408X* Generator, power plant
3490 Generator repair parts
3410 Glass, window
3590 Glass, windshield
3690 Glasses, eye
4820 Glasses, eye, for rehabilitation clients
3690 Glassware, hospital or laboratory
3920 Glassware, other than hospital
3410 Glazier points
3410 Glazing compound
3410 Globe for building light
3920 Globe, lamp and lantern
3690, 404X* Globe, school atlas
3690 Gloves, rubber (medical use)
3930 Gloves, safety
3930 Glue, power plant
3690 Glue, school
410X* Goat
3930 Goggles, safety or welding
3940, 409X* Golf equipment
2790 Grading of papers and professional exams
3690 Graduation pins
3910 Grain bag
3100 Grain for feed
3710 Graph paper, office
3690 Graph paper, school
3590 Graphite, automotive
3930 Graphite, power plant
3910 Grass seed and sod
3420 Gravel (276, 710)
3410 Gravel (other agencies)
3910 Grease, agricultural
3590 Grease, automotive
3930 Grease cups and zerks, power plant
3590 Grease cups and zerks, automotive
3910 Grease cups and zerks, agricultural
3950 Grease gun
3930 Grease, power plant
2420 Greasing of other self-propelled equipment
2410 Greasing of passenger cars
3920 Griddles
3950, 408X* Grinders, bench and shop
3920, 402X* Grinders, meat, coffee, etc.
3490 Grinding disc
3930 Grinding wheels
3410 Grounding rods
3690 Guinea pigs
3950 Gun, equipment cleaner
3990, 409X* Gun, firearm
3990 Gun powder
3420 Gutter grate (276, 710)
3950 Hack saws, blades and frames
3920, 402X* Hair clippers
3920 Hair tint
2690 Haircut
3920 Hall mats and runners
3920, 402X* Hall tree
3950 Hammer
3920 Hammock
3930, 408X* Hand trucks or carts
3940 Handball
3990 Handcuffs
3690 Handicraft supplies (classroom)
3940 Handicraft supplies (therapy and recreational)
401X* Harrow, agricultural
3410 Hasp
3930 Hat, safety
3950 Hatchet
3100 Hay and forage
3910, 401X* Hayrack, fork, or track
2690 Hazardous waste disposal
3690 Hearing aid
3410 Heat insulating materials
3710, 408X* Heater, portable
420X* Heater, wall
3490 Heating element, replacement
3920 Heating pad
3950, 408X* Hedge clippers
3690, 404X* Hemoglobinometer
3910 Herbicide, weed
4500 Highway signs (276 only)
440X* Historical Marker
3950 Hoe
3910 Hog ring
3910, 410X* Hogs for breeding
3990 Holster
3950 Hone for grinding
3930 Honing oil
2620 Honorarium
2621 Honorarium travel expenses
420X* Hood, kitchen, fixed
3910, 410X* Horse
401X* Horse trailer
3910 Hose cart and reels
3490 Hose clamps and couplings, non-automotive
3690, 404X* Hospital equipment
2430 Hospital equipment repair
2740 Hospital fees
3690 Hospital supplies
3690 Hot water bottle
3410 Hot water heater, replacement
3920, 402X* Household appliances
420X* Hot water heater
3950, 408X* Hydraulic jack
3950, 408X* Hydraulic pump
3950, 408X* Hydraulic ram
3690 Hydrogen
3950 Hydrometer, battery
3920, 402X* Ice cream freezers
3690 Ice, dry, hospital
3920 Ice, dry, household
3920, 402X* Ice making machine
3490 Ice melt
2690 Identification card preparation
3690 Identification card supplies
2930 Incentive earnings (wards or inmates)
408X* Incinerator
2430 Incinerator equipment repair
3910, 401X* Incubator, chicken
3690, 404X* Incubator, laboratory
2791 Information Systems Consulting Services
2690 Informer fees
3710 Ink (office use)
3690 Ink (school supplies)
3970 Ink (used in manufacturing)
3920 Insect repellant
3420 Insecticide (276, 710)
3910 Insecticide, agricultural
3920 Insecticide, household
3610 Insulin
2960 Insurance (all types)
2690 Interpreter Fees
3690 Iodine
3920 Iron (household appliance)
3420 Iron (276, 710)
3410 Iron (other agencies)
3690 Iron, scrap (school use)
3920 Ironing board
3920, 402X* Ironing machinery
3690 Isotope materials and services
3950, 408X* Jack (shop use)
407X* Jackhammer (276, 710)
3950, 408X* Jackhammer (other agencies)
3950 Jackhammer bit
2440 Janitorial service
3690 Jars, hospital or laboratory
3410 Joint compound
3920 Jugs, household
3690 Jugs, laboratory
3320 Kerosene
3920 Kettle, cooking
3410 Key, blank
2690 Key, duplicates made
3920 Kitchen utensils
3950 Knife, corn, hedge
3920 Knife, household
3910 Knife, mower
3690 Knife, surgical
3690 Label, laboratory and school
3710 Label, office
3800 Laboratory animal, research
3690 Laboratory animal, teaching
3830 Laboratory chemicals, research
3630 Laboratory chemicals, teaching
2650 Laboratory services
3800 Laboratory supplies, research
3690 Laboratory supplies, teaching
3690, 404X* Lactometer
3920, 408X* Ladder
410X* Lamb
3690 Lamp, alcohol
3920, 402X* Lamp (household use)
3710, 403X* Lamp (office use)
3920 Lamp, oil and kerosene
3920 Lamp shade
4310 Land
2340 Land rent
2440, 440X* Landscaping services
3410 Lath
408X* Lathe
3720, 413X* Laser printer, microcomputer
3920, 402X* Laundry equipment
2920 Laundry service
3920 Laundry supplies
3410 Lavatories and accessories
3910, 401X* Lawn mower
2440 Lawn service
3910 Lawn sprinkler
3920 Leather, upholstering
3710, 403X* Lectern
3690 Leg brace and parts
3990 Leg irons
2240 Legal advertising and notices
2990 Legislative page services
3690, 404X* Lens, laboratory and camera
3710, 403X* Lens, microfilm
3990 Lens, traffic light
3710 Letterhead paper
2690 Lettering of certificates (other than for awards)
3950 Level, carpenter
3690, 404X* Level, engineering
3690, 411X* Library book
3690, 404X* Library stacks
2990 License tags, other
2531 License tags, passenger cars
3960 License tags, resale
3410 Light bulb, building and grounds
3420 Light bulb, traffic light (276, 710)
3420 Light, flashing or warning (276,710)
3490 Light pole, replacement
420X* Lighting fixture (original)
3410 Lighting fixture (replacement)
3910 Lime, agricultural
3410 Lime, building
3420 Liner, cement (276, 710)
3410 Linoleum cement
420X* Linoleum installed (original construction)
3410 Linoleum installed (replacement)
3950 Linoleum knife
408X* Lithographing equipment
3690 Litmus paper
410X* Livestock
2690 Livestock breeding fees
3100 Livestock feed
2690 Livestock registry fees
3690, 404X* Locker, wall
3410 Locks, all kinds except padlocks
2440 Locksmith service (buildings)
2690 Locksmith service (other)
3950, 408X* Log chains
3410 Lumber (other agencies)
3420 Lumber (276, 710)
2910 Magazine subscription (agency name only)
3720 Magnetic tape, computer
3690 Magnifying glass
3990 Mail box
3710, 403X* Mailing machine
3710 Mailing tube or wrapper
2680 Maintenance payments to rehabilitation clients
3950 Mallet
402X* Mangle
3920 Mangle covering
3420 Manhole cover or ring (276, 710)
3490 Manhole cover or ring (other agencies)
3690, 404X* Manikin, physiological
3920 Mantle, gas
3910 Manure
2790 Manuscript grading fees
3690 Map
3410 Masonite
3950 Masonry bit
3920 Mat (household use)
3710 Mat, floor, office
3920 Matches
3920, 402X* Mattress
3950 Maul
3100 Meat for animals
2790 Medical abstract fees
2910 Membership dues, (agency name only)
3420 Metal pavement marks (276, 710)
3920 Metal polish
3410 Metal, reinforcing
420X* Meter, electricity, gas or water
3720 Microcomputer equipment and software upgrade
3720, 413X* Microcomputer systems and support equipment
3710 Microfilm
3710, 403X* Microfilm machine, camera, reader
2430 Microfilm machine repair
2690 Microfilming services
3690, 404X* Microphone
3690, 404X* Micro projector
3690, 404X* Microscope or microscope lens
3100 Minerals, agriculture
3950, 408X* Miter box
2690 Modeling fees (art)
3100 Molasses, agricultural
3690 Mold, cylinder
3920 Molds, cooking
408X* Molds, industrial
2690 Monitor fees
3920 Mop bucket and mop head
3920 Mop bucket tank, stainless steel
3920 Moth balls
2330 Motion picture equipment rental
3690 Motion picture film
3690, 404X* Motion picture film, educational
3690, 411X* Motion picture film, library
2790 Motion picture film production fees
2690 Motion picture film processing fees
2390 Motion picture rental fees
3490, 408X* Motor, electric
3490 Motor, electric (replacement)
3490 Motor, electric, repair parts
3560 Motor oil
3590 Motor oil additive
3590 Motor vehicle accessories and supplies
2990 Motor vehicle registration, other
2530 Motor vehicle registration, automobile
3590 Motor vehicle repair parts
409X* Motorboat
406X* Motorcycle
3920 Mouse or rat traps
2120 Moving expenses, agency facilities
2130 Moving expenses, employee personal effects, in-state
2140 Moving expenses, employee personal effects, out-of-state
3910, 401X* Mower
2450 Mudjacking (276, 710)
3910, 410X* Mule
2790 Murals, painting of
2690 Music service, piped-in office
3690, 404X* Musical instrument
2430 Musical instrument repair
2770 Musician fees, professional
3410 Nails
3710 Nameplate
3920 Napkins
2820 Natural gas service
3920 Needle, sewing
3690 Needle, surgical
2910 Newspaper subscriptions (agency name only)
3410 Nipples, pipe
3690 Nipples, rubber
2960 Notary bond
2690 Notary filing fee
3710 Notary seal
3710 Notebook, office use
3690 Notebook, school use
2450 Noxious weed spraying (276, 710)
2440 Noxious weed spraying (other agencies)
3910 Nozzle, garden
3800 Nuclear materials (scientific research)
3690 Nuclear materials and supplies
404X* Nuclear reactor
3710 Numbering machine, office
3910 Nursery stock, bushes, trees
3420 Nursery stock, bushes, trees (276, 710)
2790 Nursing fees
2740 Nursing home fees
3690 Nursing pins
3410 Oakum
3940 Oars
412X* Office copier purchase
2310 Office copier rental
2430 Office copier repair
2330 Office equipment rental
3710, 403X* Office furniture
2690 Officiating services
3970 Offset printing plates for resale
3930 Oil can
2430 Oil change, other equipment
2410 Oil change, passenger car
2420 Oil change, self-propelled equipment
3490 Oil cups and zerks, non-automotive
3490 Oil filter, non-automotive
3920 Oil, household
3560 Oil, motor
3930 Oil, power plant
3420 Oil, road (276, 710)
3690, 404X* Operating room cart
416X* Optical scanner (purchased)
2470 Optical scanner repair
2730 Optometrist fees
3690 Organ, human
3690, 404X* Organ, musical
3690 Orthopedic appliances
404X* Oscilloscope
2730 Osteopathic fees
409X* Outboard motor
3920, 402X* Oven, kitchen
3690, 404X* Oven, laboratory and classroom
3930, 408X* Oven, shop
3930 Oxygen cylinder deposit, shop use
3800 Oxygen cylinder deposit, research
3690 Oxygen cylinder deposit, hospital
3690 Oxygen, hospital use
3930, 408X* Oxygen regulator, welding
3800 Oxygen, research use
3930 Oxygen, shop use
3690, 404X* Oxygen tent
3490 Padlock
2090 Pager air time
3730, 464X* Pager purchase
2040 Pager rental
2490 Pager repair
3410 Paint
3590 Paint, automotive
3950 Paint brush, roller or drop cloth
3630 Paint dryer chemicals
3410 Paint remover
3420 Paint, traffic (276, 710)
3490 Paint, traffic (other agencies)
408X* Paint spraying equipment, booth
3410 Paint thinner
2210 Pamphlets, printing of (state facilities)
3690 Pamphlets, purchased
409X* Paper baler
3710 Paper clips and fasteners
3720 Paper, computer
3710, 403X* Paper cutter
3710 Paper, office machine
3910 Paper, filter, agricultural
3970 Paper, printing (for resale)
3690 Paper, professional or scientific
3920 Paper towels
2010 Parcel post insurance
3910 Paris green
3990, 409X* Park bench
3990, 409X* Park equipment
2390 Parking lot rental fees
3690, 404X* Partition, classroom
3710, 403X* Partition, office
2340 Pasture rent
2730 Pathology fees
3910 Peat moss
3710 Pens and pencils
2690 Permit (pharmacy, boiler insp., food service, etc.)
2440 Pest control service
3690 Petroleum jelly
3690, 404X* Phonograph, educational and therapeutic
3690, 402X* Phonograph, entertainment
3690 Phonograph record, educational and therapeutic
3940 Phonograph record, entertainment
412X* Photocopier purchase
2310 Photocopier rental
2430 Photocopier repair
2790 Photographer fees
2690 Photographic developing and printing
3690, 404X* Photographic instruments
3690 Photographic supplies
3690 Photographs, purchased
2730 Physical examinations
2790 Physical therapy
2790 Physicians and doctors abstracts
2730 Physician fees
404X* Piano, educational and therapy
402X* Piano, household
2430 Piano tuning
3950 Pick
3920 Picture frame, household
3710 Picture frame, office
3920, 402X* Picture, purchased
3910, 410X* Pigs for breeding
407X* Pile driver (276, 710)
3920 Pillows or pillow cases
3940 Ping pong balls
3940, 409X* Ping pong table
3410 Pipe
3420 Pipe, clay, concrete, or metal (roads) (276, 710)
3410 Pipe covering, insulation
3950, 408X* Pipe cutters
3410 Pipe elbows and fittings
3410 Pipe hooks and straps
3910, 401X* Pipe, irrigation
3950, 408X* Pipe threaders
3690 Pipette
3990, 409X* Pistol
3950 Pitch fork
3950, 408X* Plane, shop use
3950, 408X* Planer or shaper
3910 Plant, agricultural
3910 Plant bulbs
3940 Plant, decorative
2490 Plants, maintenance of decorative
2390 Plants, rental of decorative
401X* Planter, grain
295X Plaque (awards)
3690 Plaster, medical
3410 Plaster or plaster board
3410 Plates, electrical ceiling
3920 Plates, household
3940, 409X* Playground equipment
3940 Playground supplies
3940 Playing cards
3950 Pliers
401X* Plow, agricultural
3910 Plow shears
407X* Plow, snow (276, 710)
408X* Plow, snow, other agencies
3950 Plumb bobs
3410 Plumbing materials and supplies
3950 Plunger
3410 Plywood
440X* Pole, utility, new
3490 Pole, utility, replacement
3590 Polish, automotive
3920 Polish, household use
3920, 402X* Polisher, electric floor
420X* Pool, swimming
3940, 409X* Pool table or set of balls
3910 Post, fence
2390 Post office box rent
2010 Postage fees
2062 Postage fees, intergovernmental, capital charge from DISC(federal reimbursement not allowed)
2060 Postage fees, intergovernmental, operating charge from DISC
2061 Postage fees, intergovernmental, vendors other than DISC
3710, 403X* Postal machine
2330 Postal meter rental
3690 Poster supplies, educational
3710 Poster supplies, office
3950, 408X* Posthole digger, hand
407X* Posthole digging machine (276, 710)
3950, 408X* Posthole digging machine
3920, 402X* Potato peeler, electric
3910, 401X* Potato planter or digger
3690, 404X* Pottery wheel
3930 Power plant supplies
408X* Power plants, portable
3610 Prescriptions
2690 Press clipping service
2360 Printer, computer, leased
413X*, 416X* Printer, computer system, purchased
413X* Printer, microcomputer, purchased
3970 Printing plant supplies (raw materials)
2210 Printing service (state facility)
2930 Prisoner earnings
2990 Prisoner release allowance
2790 Private investigator fees
3690, 404X* Projector
3690, 404X* Projector screen
3910 Propane gas, agricultural
3330 Propane gas, heating
3540 Propane gas, motor vehicle fuel
3950 Pruning saw or shears
2730 Psychiatrist fees
3690 Psychological testing materials
2730 Psychologist fees (doctors)
2790 Psychologist fees (others)
404X* Public address system
2790 Public relation fees
2690 Publication fees
3690 Publications purchased
3910 Pulley, agricultural machinery
3490 Pulley, physical plant repairs
3920 Pumice stone, household use
3930 Pumice stone, shop use
3940 Pump, air (hand) recreational
3950, 408X* Pump, centrifugal
401X* Pump, irrigation
3930, 408X* Pump, shop and plant
3950 Punch (shop)
3950, 408X* Punch, stamping
3410 Putty
3950 Putty knife
3920 Quilt or quilting frames
3910 Rabbits for breeding
3690 Rabbits, laboratory
3800 Rabbits, research
3590 Radiator additives, automotive
420X* Radiator, building
3410 Radiator repair parts, building
2690 Radio broadcast rights
3690, 465X* Radio equipment, fixed
3690, 464X* Radio equipment, portable
3920 Radio, household
3490 Radio repair parts
463X* Radio tower
2330 Radio transmitter rental fees
3920 Rags, household
3930 Rags, power plant, wiping
3420 Rail guards (276, 710)
3690, 404X* Rain measuring equipment
3950 Rake, garden
3910, 401X* Rake, hay
3920, 402X* Range, kitchen
3690, 404X* Range, laboratory and educational
3950 Rasps
3920 Rat trap
431X* Razing of buildings
3690 Razor or blades
2690 Reader services for blind
3950, 408X* Reamers
3690 Record, phonograph, educational
3940 Record, phonograph, recreational
3690, 404X* Record player, classroom
3940, 409X* Record player, recreational
2640 Recording fees (paid to governmental entities)
2690 Recording fees, studio
3690 Recording tape, classroom
3690, 411X* Recordings, library
3940, 409X* Recreational equipment
3940 Recreational supplies
2610 Recruitment expenses
2690 Referee fees, athletic
2720 Referee fees, legal
3690, 411X* Reference book
3420 Reflecting materials (276, 710)
3490 Reflecting materials (other agencies)
3920, 402X* Refrigerator
2010 Registered letter and insurance
2591 Registration fee, conference, seminar (in-state)
2592 Registration fee, conference,seminar (border city or out-of-state)
2593 Registration fee, conference,seminar (international)
2531 Registration fees, automobile
2990 Registration fees, truck and trailer
2690 Religious service, church
2790 Religious service, minister
2320 Rent of office or storage space
2380 Rent of office or storage space (state buildings)
2480 Repair and service - computer system and information processing equipment software
2470 Repair and service - computer system equipment
2470 Repair and service - information processing, microcomputer system and data communication equipment
2420 Repair and service - other self-propelled equipment
2410 Repair and service - passenger car
3690 Reprint articles, purchased
420X* Residence
440X* Retaining walls, complete installation
3990, 409X* Revolver
295X Reward
3990, 409X* Rifle
431X* Right-of-way easement
2340 Right-of-way rental
3490 Rivet
3950 Rivet set
4500 Road constructed (276 only)
440X* Road constructed, other agencies
407X* Road equipment (276, 710)
3420 Road maintenance supplies (276, 710)
3490 Road maintenance supplies (other agencies)
3420 Road oil (276, 710)
2450 Road or bridge repairing (276, 710)
3420 Roadside park supplies (276, 710)
3420 Rock, crushed (276, 710)
3410 Rock, crushed (other agencies)
3420 Rock salt (276, 710)
3490 Rock salt (ice melt)
3910 Rock salt, agricultural
3490 Rod, metal reinforcing
3410 Roofing materials
3710, 403X* Room divider, portable (office)
3910 Rope, agricultural use
3920 Rope, household use
3940 Rope, jump
3690, 404X* Rostrum
3950, 408X* Router
3920 Rubber gloves, household
3690 Rubber gloves, surgical
3690 Rubber sheeting, hospital
3920 Rubber sheeting, household
3920, 402X* Rug, house
3710, 403X* Rug, office
3920 Rug, throw
3710 Ruler, office
3690 Ruler, school
3710, 403X* Safe (free-standing)
3920 Safety pins
3490 Salt, rock (ice melt)
3100 Salt, stock
3200 Salt, table
3420 Sand (276, 710)
2440 Sand blasting, building
2430 Sand blasting, other
3410 Sand, building
3950, 402X* Sander
3490 Sanding belt
3490 Sandpaper
3920 Sanitary napkins
3950 Saw blade
2430 Saw blade sharpening
407X* Saw, cement (276, 710)
3950, 408X* Saw, cement (other agencies)
3910, 401X* Saw, chain
2430 Saw, chain, repaired
408X* Saw, diamond
3920, 402X* Saw, meat
3950, 402X* Saw, meat, power
409X* Saw mill
3950, 402X* Saw, shop use
3950, 408X* Saw, shop, power
3690, 402X* Saw, surgical
3910 Sawdust bedding
3690 Sawdust, classroom
3920 Sawdust, meatcutters
3930 Sawdust, power plant
3930, 408X* Scaffolding
3910, 401X* Scale, agricultural
3690, 404X* Scale, scientific
408X* Scale, hopper
3710, 403X* Scale, postal
404X* Scanner, isotope
406X* School bus
3690, 404X* School furniture
3690, 411X* Schoolbook, library or reference
3690, 404X* Scientific equipment
3920 Scissors, barber
3690 Scissors, hospital
3920 Scissors, household
3710 Scissors, office
3690 Scissors, school
3950 Scoop, grain or snow
406X* Scooter, motor
3940, 404X* Scoreboard, electric
3690 Scrap metal for school use
407X* Scraper, road (276, 710)
3950 Scraper, shop
3590 Scraper, windshield
3950 Screwdriver
3490 Screws, all kinds
3690, 404X* Sculpture
3950 Scythes
407X* Sealing machine, asphalt (276, 710)
3710, 403X* Sealing machine, office
420X* Searchlight, fixed
3990, 409X* Searchlight, portable
3920 Seat covers, household
3710 Seat covers, office furniture
2690 Secretarial services
2690 Security alarm monitoring
2690 Security guard services
3910 Seeder
3910 Seeds
420X* Septic tank
2440 Septic tank cleaning
2450 Septic tank cleaning (276, 710)
2640 Servicing fees (paid to governmental entities)
2790 Setoff collection fees
3950, 408X* Sewer cleaning equipment
2440 Sewer cleaning service
3490 Sewer cleaning supplies
420X* Sewer line
3490 Sewer pipe
2850 Sewer service
3920, 402X* Sewing machine
3920 Sewing machine parts
2430 Sewing machine repair and service
2690 Sewing services
3690, 404X* Shaker, laboratory
3950, 408X* Shaper, metal or wood
3920, 408X* Sharpener, knife
3710 Sharpener, pencil
3920 Shaving supplies
408X* Shearing machine, metal
3910, 401X* Shearing machine, sheep
3920 Shears, barber
3950 Shears, pruning, lopping, hedge
3910 Shears, sheep, hand
410X* Sheep
3410 Sheet metal, all kinds
3690 Sheet music, educational
3940 Sheet music, recreational
3410 Shelving materials, wood
3410 Shingles
3920 Shoe polish
2490 Shoe repairs
3690 Shoes, orthopedic
3930 Shop towel
2920 Shop towel service
2790 Shorthand reporter fee
3990, 409X* Shotgun
3910 Shovel, agricultural use
408X* Shovel, power
407X* Shovel, power (276, 710)
3950 Shovel, all types
3920, 402X* Show case, household
3710, 403X* Show case, office
3690, 404X* Show case, school and museum
3490 Shower replacement parts
2690 Shredding of records
3910 Shrubbery
3940 Shuffleboard set
3420 Sickle bars and sections (276, 710)
3910 Sickle bars and sections, agricultural
3950 Sickle, hand
440X* Sidewalk construction
2440 Sidewalk repair
3990 Sign, informational
2690 Sign painting
3420 Sign, road (276, 710)
3990 Sign, road (other agencies)
3920 Silver polish
402X* Silver service (set)
3920 Silverware
3990, 409X* Siren
3940 Skates, roller and ice
3920 Skillet
3940 Sled
3950 Sledge hammer
3920 Sleeping bag
3920, 402X* Slicer, bread or meat
3690 Slide, microscopic or laboratory
3690, 404X* Slide projector
3950, 408X* Snow blower
407X* Snow plow (276, 710)
408X* Snow plow (other agencies)
2440 Snow removal service
3920 Soap (all kinds)
3920 Soap dish
3940 Soccer ball
3950 Socket wrench
3950, 408X* Socket wrench set
3910 Sod
3930 Soda ash for boiler
2440 Sodding service
3920, 402X* Sofa
3940 Softball
3910 Soil
2693 SOKI development and maintenance fees
3950 Soldering iron or gun
3930 Soldering materials
3590 Solvent, cleaning, automotive
3920 Solvent, cleaning, household
3710 Solvent, cleaning, office
3930 Solvent, cleaning, power plant
403X* Sorting machine
408X* Spark plug cleaning machine
433X* Special assessment taxes for streets, curbs, sewers, etc.
404X* Spectrometer
404X* Spectrophotometer
2790 Speech therapist fees
3690 Splint, hospital
3590 Sponge, automotive
3920 Sponge, household
3690 Sponge, surgical
420X* Spotlight, fixed
3950, 409X* Spotlight, portable
3910 Spray, agricultural
3920 Spray, household
401X* Sprayer, agricultural
3920 Sprayer, household
401X Spreader, agricultural
420X* Sprinkler system, fire protection
440X* Sprinkler system, grounds and lawn
404X* Stage equipment
3910 Stall, agricultural
2010 Stamp, postage
3710 Stamp (office use)
3710, 403X* Stamp, time (clock type)
2010 Stamped envelopes and cards
408X* Stamping machinery, shop and plant
403X* Stapler, power
3410 Starter, fluorescent
3590 Starting fluid, automotive
401X* Stationary engine, agricultural
408X* Stationary engine, plant
2830 Steam
420X* Steam boiler
3930 Steam fitting supplies and materials
3410 Steel bar, beam, or sheet
420X* Steel building
3490 Steel casings, water wells
3490 Steel casters
3970 Steel used in manufacturing for resale
3950 Steel wedge
3920 Steel wool, household
3490 Steel wool, other
2690 Stenographer fees
3930, 408X* Step ladder, plant or shop
3690, 404X* Sterilizer, hospital
3690 Stethoscope
3910, 401X* Stock tank
3410, 420X* Stone, building
407X* Stone crusher (276, 710)
409X* Stone crusher (other agencies)
3940, 3690 Stopwatch
401X* Storage tank, agricultural fuel
408X* Storage tank, automotive fuel
3410 Storm door or window
3920, 402X* Stove, heating and kitchen
3930 Stove pipe, shop or plant
3930, 408X* Stove, shop
3910 Strainer, agricultural
3920 Strainer, household
3930 Strainer, shop
3910 Straw, bedding
3100 Straw, feed and forage
408X Street cleaning equipment (other agencies)
407X Street cleaning equipment (276, 710)
3990 Street information sign
3420 Structural iron (276, 710)
3410 Structural iron (other)
2690 Student teacher training fees
2910 Subscription, magazine or newspaper (agency name only)
407X* Surfacing machinery (276, 710)
408X* Surfacing machinery (other agencies)
3720 Surge protector
2730 Surgeon fees
3690, 404X* Surgical cases and equipment
2430 Surgical equipment repair
3690 Surgical instruments
3690, 404X* Surveying instruments
3420 Surveying stake (276, 710)
2790 Surveyor fees
420X* Swimming pool
3630 Swimming pool chemicals
3910, 410X* Swine for breeding
3920, 402X* Swing, lawn or porch
3910 Syringe, agricultural
3690 Syringe, hospital
3920 Syringe, household
3920, 402X* Table, household
3690, 404X* Table, professional, scientific, or educational
3710, 403X* Table, office
3420 Table, picnic (276, 710)
3940 Table tennis set
3920 Tablecloth
3930, 408X* Tackle blocks
3590 Tail gate, replacement
3950 Tampers or tamping bars
3410 Tank, hot water, (replacement)
3690, 404X* Tank, photo developing
408X* Tank, storage
3950 Tap and die replacement
3950, 408X* Tap and die set
3720 Tape, magnetic computer
3930 Tape, masking, plastic, friction
3920 Tape measure, household
3950 Tape measure, shop
3690, 404X* Tape recorder, classroom
3710, 403X* Tape recorder, office
3410 Tar paper
3420 Tar, road (276, 710)
3490 Tar, road (other agencies)
3420 Tarpaulin (276, 710)
3910 Tarpaulin, agricultural
3950 Tarpaulin, painter and other
2990 Tax, payment of real estate
433X* Tax, special assessments for curbs, sewers, etc.
2690 Taxidermist fees
462X* Telecommunications switching equipment
3730, 461X* Telecommunications termination equipment
463X* Telecommunications transmission equipment
3710 Telephone book
3730, 461X* Telephone equipment and installation
2040 Telephone equipment, leased (paid to telephone service vendor)
2081 Telephone service and equipment, intergovernmental, capital charges from DISC
2080 Telephone service and equipment, other intergovernmental, operating charges from DISC
2030 Telephone service, data transmission line
207X Telephone service, intergovernmental long distance
2051 Telephone service, intergovernmental local capital charge from DISC
2050 Telephone service, intergovernmental local, operating charge from DISC
2052 Telephone service, intergovernmental local vendors other than DISC
2071 Telephone service, KANS-A-N, capital charge from DISC(federal reimbursement not allowed)
2070 Telephone service, KANS-A-N, operating charge from DISC(federal reimbursement allowed)
2072 Telephone service, KANS-A-N, vendors other than DISC
2020 Telephone service, local
2030 Telephone service, long distance
3730 Telephone
2430 Teletype equipment repair and service
2040 Teletype lease service
2430 Television repair and service
2390 Television service, cable
463X* Television system installed (closed circuit)
463X* Television transmitting equipment
3490 Television repair parts
3690 Template
3940 Tennis balls, nets, rackets
3940,409X* Tent
2440 Termite control service
2790 Test scoring fees
3690 Test tube
3690 Test tube brush
3990 Testbooks purchased for resale
3690 Testing materials purchased
2790 Testing services, professional
3690, 411X* Textbook, library or reference
3990 Textbooks purchased for resale
3690 Theatrical costumes and supplies
3690 Thermometer, hospital
3920 Thermometer, household
3920 Thermos bottle and jug
3410 Thermostat, building
3990 Tickets, admission for resale
3410 Tile, building
3410 Tile, drain and floor
3910, 401X* Tiller, garden
3410 Timber, building
3710, 403X* Time clocks and recorders
3690, 404X* Timing equipment, professional
3950 Tin shears or snips
3410 Tin sheet
3590 Tire chains
3590 Tire patch, cap, valve
3950 Tire tester
3910 Tires, agricultural equipment
3940 Tires, bicycle
3590 Tires, motor vehicles
3690 Tires, wheel chair
2990 Title transfer, state-owned truck
2531 Title transfer, state-owned car
3920 Toaster
3690, 409X* Toilet, portable
420X* Toilet, original
3410 Toilet, replacement
3920 Toilet tissue
3930, 408X* Toolbox
3920 Toothbrushes, pastes, powders
3950 Torque wrench
3690 Tourniquet
3950 Tow chains and lines
3920 Towels, household
2990 Towing abandoned vehicle
2410 Towing service, automobile
2420 Towing service, other self-propelled equipment
3940 Toys
401X* Tractor, garden and farm
2330 Tractor rental
3590 Tractor repair parts, non-agricultural
3910 Tractor repair parts, agricultural
407X* Tractor, road and highway (276, 710)
3420 Traffic cones (276, 710)
407X* Traffic counter (276, 710)
3420 Traffic sign (276, 710)
3990 Traffic sign (other agencies)
4500 Traffic signal, permanent (276 only)
409X* Traffic signal, portable
3490 Traffic signal repair parts (other)
3420 Traffic signal repair parts (276, 710)
3910, 401X* Trailer, agricultural
409X* Trailer, semi
2680 Trainee stipends, rehabilitation clients
3690 Transcript copies
2790 Transcripting fees
3690, 404X* Transformer, portable, laboratory or classroom
3930, 408X* Transformer, portable, shop
440X* Transformer, power pole, new
3490 Transformer, power pole, replacement
3490 Transistors
3690, 404X* Transits
2680 Transportation allowance for rehabilitation clients
3920 Trash can
2440 Trash removal service and dump fees
3920 Tray, household
3690 Tray, professional, scientific, or educational
3690 Tray stand, hospital
3910 Tree guard
2440 Tree trimming and removal service
3910 Trees, nursery stock
480X* Trench digging machinery (other)
407X* Trench digging machinery (276, 710)
2440 Trench digging service
3930, 408X* Trestle, scaffolding
3690, 404X* Tripod, camera or surveyor
3940 Trophies (other than for awards)
3690 Trophies, engraving of (other than for awards)
401X* Trough, feed and watering
3950 Trowel, hand
406X* Truck
3930, 408X* Truck, hand (shop use)
3590 Truck repair parts
2420 Truck repair and service
3920, 402X* Trunk, storage, household
3710 Trunk, storage, office
3690 Truss, medical
3690 Tubes, glass, medical or surgical
3590 Tubes, motor vehicle inner
3490 Tubing, aluminum
3410 Tubing, copper, plumbing
3690 Tubing, glass
3690 Tubing, rubber
3930 Tubing, shop and power plant
2660 Tuition for state employees and students
2680 Tuition, rehabilitation clients
3690 Tuning fork
3910 Turf
3950, 408X* Turf edger
3910 Turkeys for breeding
3690 Tweezers, hospital
3920 Tweezers, household
3910 Twine, agricultural
3920 Twine, household
3710 Twine, office
3970 Twine used in manufacture for resale
3710, 403X* Typewriter
2430 Typewriter repair
2690 Typing services
3920 Umbrella
3910 Umbrella, farm equipment
2690 Umpiring services
2490 Uniform, alteration of
3940 Uniform, baseball, football, basketball
2410 Upholstering cars
2430 Upholstering office furniture
2420 Upholstering trucks
3490 Upholstery materials
420X* Urinal, wall
3410 Urinal, wall, replacement
2890 Utilities not classified elsewhere
3610 Vaccine, human
3620 Vaccine, animal
3920 Vacuum cleaner
420X* Vacuum cleaning system
3910 Vacuum pump, agricultural
3690 Vacuum pump, hospital and laboratory
420X* Vault or safe, built in
3940 Vaulting pole
402X* Vending stand equipment
3690, 404X* Veterinary instruments and apparatus
2760 Veterinary services and fees
3690 Veterinary supplies
3690, 404X* Videotape, educational
3690, 411X* Videotape, library
2390 Videotape rental fees
2790 Video taped programs, production of
3950, 408X* Vise
3690, 404X* Voice amplification system
3940 Volleyballs and nets
3950, 408X* Voltmeter
3410 Wallboard, wallpaper, and supplies
3420 Warning flag (276, 710)
3490 Washers, iron and rubber
3920, 402X* Washing machine, household
3920 Waste basket, other use
3710 Waste basket, office
2860 Waste, solid, disposal fees
3920 Water, bottled drinking
2330 Water cooler rental
2440 Water fountain repair (attached to building)
420X* Water fountain (attached to building)
420X* Water heater
3410 Water heater (replacement)
420X* Water hydrant, line, or meter
3920, 402X* Water purifiers and softeners
2440 Water softener service
3490 Water softening chemicals
420X* Water storage tank and tower
3410 Water treatment supplies
3910, 401X* Water trough and equipment (agricultural)
2840 Water utilities
440X* Water well drilling
3920, 402X* Waxing machine
3410 Weather stripping
3950 Weeder, hand
2690 Weighing fee, elevator scales
3690, 404X* Weights, testing scales
3690, 404X* Welding equipment (educational)
3930, 408X* Welding equipment (shop)
2430 Welding of equipment
3490 Welding rod and supplies (shop)
3690 Welding supplies (educational)
3930, 408X* Wheelbarrow
3690, 404X* Wheelchair
404X* Whirlpool bath
3940 Whistle
420X* Wind tunnel
2440 Wind tunnel repair
3410 Window repair parts
3920 Window coverings (blinds, drapes, etc.) - installed in rented building
420X* Window coverings - original installation
3410 Window coverings - replacement
2440 Window coverings - repair
3590 Windshield washing fluid
3490 Wire
3910 Wire, agricultural use
3950 Wire cutters
3410 Wire, electrical
3910 Wire fence
3920 Wire, household
3910 Wire stretchers
2690 Witness fees
3390 Wood (for fuel)
3910 Wood shavings (bedding)
3410 Wood stain
2410 Wrecker service, automobile
2420 Wrecker service, other self-propelled equipment
3950 Wrench
3690 X-ray exposure badge
404X* X-ray machine
2790 X-ray service fees
420X* Yard lighting

*Acquisitions of items costing between $500.00 - $4,000.99 with an expected life of one year or more, must be classified as a capital outlay item, 4XX9. Acquisitions of $5,000.00 or more with an expected life of one year or more must be classified as 4XX0. All items under $500.00 should be classified as 3XXX.

 

Business Procurement Cards Expenditrues Sub-Object codes
3008         Clothing - BPC Purchases
3108 Feed and Forage - BPC Purchases
3308 Fuel (non-motor vehicle use) - BPC Purchases
3408 Maintenance and Construction Materials, Supplies and parts - BPC Purchases
3508 Motor Vehicles Parts, Supplies and Accessories - BPC Purchases
3608 Professional and Scientific Supplies and Materials - BPC Purchases
3708 Stationery, Office and Data Processing Supplies - BPC Purchases
3808 Research Supplies and Materials - BPC Purchases
3908 Other Supplies, Materials and Parts - BPC Purchases