GENERAL LEDGER CODES

 

GENERAL
LEDGER
CODE



TITLE AND DEFINITION

 

400.

Expenditures:

All expenditures and expenses requiring the disbursement of cash post to this control account. The expenditure object code serves to identify the proper subsidiary account.

 

462.

Depreciation Expense - Buildings:

Debits to this account record the expiration of the estimated service life of buildings. This account may be used by lump-sum agencies if they choose to record depreciation of fixed assets. This account may NOT be used by non-lump-sum agencies at this time.

 

464.

Depreciation Expense - Improvements Other than Buildings:

Debits to this account record the expiration of the estimated service life of improvements other than buildings. This account may be used by lump-sum agencies if they choose to record depreciation of these fixed assets. This account may NOT be used by non-lump-sum agencies at this time.

 

466.

Depreciation Expense - Machinery and Equipment:

Debits to this account record the expiration of the estimated service life of machinery and equipment. This account may be used by lump-sum agencies if they choose to record depreciation of fixed assets. This account may NOT be used by non-lump-sum agencies at this time.