N.H. Admin. Code § Rev 2005.09

Current through Register No. 50, December 12, 2024

Section Rev 2005.09 - Function: Capital Outlay

Expenditures related to capital outlays shall be classified into the following accounts:

(a) Account 4901, land and improvements, classification shall be for expenditures related to:

(1) The acquisition of land for future use; or

(2) Land purchased for conservation purposes not allocated to other functions;

(b) Account 4902, machinery, vehicles and equipment, classification shall be for expenditures related to the acquisition of:

(1) Vehicles; and

(2) Equipment not allocated to other functions;

(c) Account 4903, buildings, classification shall be for expenditures for public buildings not allocated to other functions related to the:

(1) Acquisition;

(2) Repair;

(3) Renovation;

(4) Reconstruction or

(5) Construction; and

(d) Account 4909, improvements other than buildings, classification shall be for expenditures related to capital project activity that is not otherwise classified.

N.H. Admin. Code § Rev 2005.09

#10675, eff 9-24-14 (from Rev 2006.09 )

Adopted byVolume XXXIV Number 41, Filed October 9, 2014, Proposed by #10675, Effective 9/24/2014, Expires9/24/2024.