N.H. Admin. Code § Rev 2206.11

Current through Register No. 50, December 12, 2024

Section Rev 2206.11 - Function 4900: Capital Outlay

Expenditures related to capital outlays shall be classified as follows:

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

(1) Future use; or

(2) Conservation purposes not allocated to other functions;

(b) Account 4902, machinery, vehicles and equipment, classification shall be for expenditures related to the acquisition of general government owned machinery, vehicles and equipment not allocated to other functions;

(c) Account 4903, buildings, classification shall be for expenditures related to the acquisition, repair, renovation, reconstruction or construction of a public building not allocated to other functions; and

(d) Account 4904, improvements other than buildings, classification shall be for expenditures related to capital project activity not otherwise classified.

N.H. Admin. Code § Rev 2206.11

#5455, eff 8-28-92; ss by #6808, eff 7-21-98; ss by #8687, eff 7-21-06