Statutes, codes, and regulations
New Hampshire Administrative Code
Title Rev - Department of Revenue AdministrationChapter Rev 1700 - FINANCIAL ACCOUNTING FOR CITIES, TOWNS, AND UNINCORPORATED TOWNS
Part Rev 1705 - CLASSIFICATION OF EXPENDITURE AND EXPENSE FUNCTIONS AND PROGRAMS
Section Rev 1705.15 - Capital Outlay

N.H. Admin. Code § Rev 1705.15

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Current through Register No. 50, December 12, 2024
Section Rev 1705.15 - Capital Outlay

Expenditures related to capital outlays shall be as follows:

(a) Account 4901, "Land," shall be for expenditures related to the acquisition or improvement of land;
(b) Account 4902, "Machinery, Vehicles, and Equipment," shall be for expenditures related to the acquisition of government owned vehicles and equipment not allocated to other functions;
(c) Account 4903, "Buildings," shall be for expenditures related to the:
(1) Acquisition;
(2) Repair;
(3) Renovation; or
(4) Reconstruction or construction of a public building not allocated to other functions; and
(d) Account 4909, "Improvements Other Than Buildings," shall be for expenditures related to capital project activity that is not classified in (a) through (c) above.

N.H. Admin. Code § Rev 1705.15

#6335, eff 9-24-96 (from Rev 1707); ss by #8179, eff 9-24-04; ss by #10214, eff 10-24-12

Amended by Volume XLII Number 49, Filed December 8, 2022, Proposed by #13489, Effective 11/15/2022, Expires 11/15/2032 (see Revision Note at chapter heading for Rev 1700)