**Department of the Interior**

**Budget Object Class Codes and Definitions**

**FY 2007**

The use of correct Budget Object Codes (BOC) drives the general ledger
posting of most transactions. The amounts in certain general ledger
accounts must be verifiable to specific items purchased as outlined in
Departmental accounting system specifications. The Department of the
Interior (DOI) has revised the BOC handbook in accordance with approved
2007 changes by the Departmental BOC Team. The 2007 version of the
Office of Management and Budget (OMB) Circular A-ll, *Preparation and
Submission of Budget Estimates*, did not result in changes to this
Departmental handbook.

Instructions: When assigning a BOC to a transaction, please use the BOC
from the attached list that best fits the transaction. BOCs are to be
assigned to all transactions, including those associated with charge
card payments and the remote data entry of obligations and payments. If
you are unsure of the proper BOC to use, review the attached appendix
that defines BOCs or contact your Regional Budget Office or Finance
Office for advice.

**CHANGES EFFECTIVE FY 2007**

The 2007 changes to BOCs are reflected in this handbook and are
summarized below for information purposes; the definitions are provided
in Appendix A of this document. DOI will continue to refine the BOC
definitions to provide exact descriptions of business transactions. This
will be a continual process as the Department moves toward new system
applications.

> A. Obsolete Codes. For FY 2007, the following codes should not be used
> for any purpose.
>
> 211V Non-Foreign Per Diem House Hunting
>
> 255Z Contracts - Other
>
> 2630 ADP Supplies and Materials or Info Tech Supplies and Materials
>
> B. Restored Codes
>
> 115X Penalty Pay (omitted from 2006 BOC listing)
>
> C. New Codes
>
> 115T0 Penalty Pay (FBMS)
>
> 130E Early Buyout Payment -- OPM -- 9%
>
> 130F Early Buyout Payment -- OPM -- 15%
>
> 321B Capitalized -- Land Relocation Expenses

940A General Fund Disbursement

> D. Definition Changes \-- See Appendix A for definition changes

**[Budget Object Class Codes and Definitions]{.underline}**

**10 [PERSONNEL COMPENSATION AND BENEFITS]{.underline}**

This major object class consists of Object Classes 11, 12, and 13.

**11 [PERSONNEL COMPENSATION]{.underline}**

Compensation directly related to duties performed for the Government by
Federal civilian employees, military personnel, and non-Federal
personnel.

> 11.1 [Full-time permanent]{.underline} - For full-time civilian
> employees with permanent appointments. Full-time permanent employees
> are those who are full-time civilian employees with permanent
> appointments as defined by the Office of Personnel Management (OPM).
> The nature of the employee\'s appointment is controlling, not the
> nature of the position. For this object class, include full-time
> permanent employees in the:

-   Competitive Service with career and career-conditional appointments.

-   Excepted Service whose appointments carry no restriction or
    condition. Include those serving trial periods or whose tenure is
    equivalent to career-conditional tenure in the Competitive Service.
    Exclude those serving on indefinite appointments and appointments
    limited to a specific time.

-   Senior Executive Service (SES) with career appointments as defined
    in 5 U.S.C. 3132(a)(4) and non career appointments as defined in 5
    U.S.C. 3132(a)(7).

> Refer to your agency\'s human resources office for assistance on the
> types of appointments for staff in your agency.
>
> Include:
>
> • Regular salaries and wages paid to the employees (some of which may
> be withheld from the employee\'s check to pay taxes, to pay bill in a
> credit union, or to pay the employee\'s share of life a health
> insurance).
>
> • Other payments that become part of their basic pay (for example,
> geographic differentials, and critical position pay).
>
> • Regular salaries and wages paid while the employees are on paid
> leave, such as annual, sick, or compensatory leave.
>
> • Lump sum payments for annual leave upon separation (also known as
> terminal leave payments).
>
> Exclude:
>
> • Compensation above the basic rate, for example, overtime or other
> premium pay, which will be classified in object class 11.5, Other
> Personnel Compensation.
>
> • Full-time temporary employees who are full-time civilian employees
> with temporary appointments as defined by OPM who will be classified
> in object class 11.3, Other than full-time permanent. The following
> revised BOC's have been reviewed and approved by the Departmental BOC
> Team for transaction processing by the bureaus/offices:
>
> 11.1A FTP Regular Civilian (GS and equivalent pay system)
>
> 11.1B FTP Federal Wage System and Administratively
>
> Determined/Negotiated (General Wage System)
>
> 11.1C FTP Consultant/Expert/Advisory Committee Member
>
> 11.1E FTP Other Employees
>
> 11.1F FTP Terminal Leave-Lump Sum Payments
>
> 11.1G FTP Leave Assessment
>
> 11.1T FTP Time Off Awards
>
> 11.3 [Other than full-time permanent]{.underline} -- Regular salaries
> and wages paid to civilian employees for part-time, temporary, or
> intermittent employment (see note below).
>
> Include:
>
> • Part-time permanent employees, that is, employees with appointments
> require work on a prearranged schedule of fewer hours or days of work
> than prescribed for full-time employees in the same group or class.
>
> • Temporary employees, that is, employees with appointments for a
> limited period of time that is generally less than a year. For
> example:
>
> \(a\) full-time temporary employees,
>
> \(b\) seasonal employees without permanent appointments,
>
> \(c\) employees with term appointments, and
>
> \(d\) employees with indefinite appointments.
>
> • Personnel appointments and advisory committees.

-   Intermittent employees, that is, employees with appointments that
    require work on an irregular or occasional basis and who are paid
    only for the time actually employed or services actually rendered.

> Note*:* For personal services contracts with individuals, who are
> classified by OPM as Federal employees, classify the basic pay in this
> object class and classify compensation above the basic pay in object
> class 11.5, Other personnel compensation. On the other hand, classify
> the payments to a contractor principally for the personal services of
> a group of the contractor\'s employees according to the type of
> contract involved (for example, classify personal services contracts
> for operation and maintenance of facilities under object class 25.4).
>
> The following revised BOC's have been reviewed and approved by the
> Departmental BOC Team for transaction processing by the
> bureaus/offices.
>
> 11.3A OTP Regular Civilian (GS and equivalent pay systems)
>
> 11.3B OTP Federal Wage System and Administratively
>
> Determined/Negotiated (General Wage System)
>
> 11.3C OTP Consultant/Expert/Advisory Committee Member
>
> 11.3E OTP Other Employees
>
> 11.3F OTP Terminal Leave-Lump Sum Payments
>
> 11.3G OTP Leave Assessment
>
> 11.3T OTP Time Off Award
>
> 11.5 [Other personnel compensation]{.underline} -- Compensation above
> the basic rates paid directly to civilian employees. Include:
>
> • Overtime, which is pay for services in excess of the established
> work period as defined in 5 U.S.C. 5542, standby duty and
> administratively uncontrollable overtime as defined in 5 U.S.C. 5545,
> and unscheduled availability duty hours for criminal investigations as
> defined in 5 U.S.C. 5545(a).
>
> • Holiday pay as defined in 5 U.S.C. 5546(b).
>
> • Night work differential, which is pay above the basic rate for
> regularly scheduled night work.
>
> • Post differentials, which are authorized under 5 U.S.C. 5925 above
> the basic rate for service at hardship posts abroad that are based
> upon conditions of environment substantially different from those in
> the continental United States and warrant additional pay as a
> recruitment and retention incentive.
>
> • Hazardous duty pay, which is pay above the basic rate because of
> assignments involving performance of duties that subject the employee
> to hazards or physical hardships.
>
> Note: Post differentials and hazardous duty pay result from the job or
> services performed. For example, a job performed at a hardship post
> abroad or under hazardous duty is different from what might appear to
> be the same job performed elsewhere and under non-hazardous
> conditions. Hence, both are classified with other pay in object class
> 11 and not as benefits in object class 12. By contrast, compensation
> in the form of cost of living allowances are classified as benefits in
> object class 12 because they do not result from the job or services
> performed. The cost for a job in one locale is different from the same
> job in another locale simply because the cost of living is higher in
> one locale.
>
> • Supervisory differential, which is pay above the basic rate to
> adjust the compensation of a supervisor to a level greater than the
> highest paid subordinate. The differential applies to a General
> Schedule employee who supervises one or more employees not covered by
> the General Schedule.
>
> • Cash incentive awards, which are payments for cash awards that do
> not become part of the Federal civilian employee\'s basic rate of pay,
> such as those authorized under 5 U.S.C. 4503, 4504, 4505(a), 4507, and
> 5384.
>
> • Other payments above basic rates, which are payments for other
> premium pay, such as stand-by pay and premium pay in lieu of overtime
> and special pay that is paid periodically during the year in the same
> manner and at the same time as regular salaries and wages are paid.
>
> Exclude other payments which are classified in object class 12.1,
> Civilian personnel benefits.
>
> • Royalties to Federal scientists and inventors which may last up to17
> years and may be paid after the employee has left Federal service or
> to the employee\'s beneficiary. The following BOC's have been reviewed
> and approved by the Departmental BOC Team for transaction processing
> by the bureaus/offices.
>
> 11.5A Overtime (includes FLSA)
>
> 11.5B Awards -- Monetary
>
> 11.5C Interest on Back Pay
>
> 11.5D Credit Hours -- Paid
>
> 11.5E Awards -- non-Monetary
>
> 11.5F Paid Holidays Worked
>
> 11.5G Other Compensation -- Leave Assessment
>
> 11.5H Environmental/Hazardous Duty Pay
>
> 11.5J Premium Pay -- Standby
>
> 11.5K Premium Pay -- in lieu of Overtime
>
> 11.5M Compensatory Time -- Paid (FLSA non-exempt employees only)
>
> 11.5N Extra-curricular activities stipend -- in lieu of Premium Pay or
> Compensatory Pay
>
> 11.5P Post Differentials -- Foreign
>
> 11.5Q Post Differentials -- non-Foreign
>
> 11.5R Royalties to Federal Scientists and Inventors
>
> 11.5T0 Sunday Pay (FBMS)
>
> 11.5V Night Work Differential
>
> 11.5X Penalty Pay
>
> 11.5X0 Penalty Pay (FBMS)
>
> 11.5Y Staffing Differential
>
> 11.5Z Supervisory Differential
>
> 11.8 [Special personal services payments]{.underline} -- Payments for
> personal services that do not represent salaries or wages paid
> directly to Federal employees and military personnel. Include payments
> for:
>
> • Reimbursable details, that is, payments to other accounts for
> services of civilian employees and military personnel on reimbursable
> detail (both compensation and personnel benefits).
>
> • Reemployed annuitants, that is, payments by an agency employing an
> annuitant to reimburse the Civil service retirement and disability
> fund for the annuity paid to that employee under 5 U.S.C. 8339 through
> 8344.
>
> • Non-Federal civilians, such as witnesses*;* casual workers, patient
> and inmate help, and allowances for trainees and volunteers.
>
> • Salary equalization (authorized under 5 U.S.C. 3372 and 3584) to
> individuals on leave of absence while employed by international
> organizations or State and local governments, when the equalization
> payment is 50 percent or less of the person\'s salary.
>
> • Staff of former Presidents paid by GSA under 3 U.S.C. 102(b).
>
> The following BOC's have been reviewed and approved by the
> Departmental BOC Team for transaction processing by the
> bureaus/offices.
>
> 11.8A Non-Federal Employee Compensation
>
> 11.8B Federal Employee Compensation
>
> 11.8D Emergency Firefighter (EFF) Pay
>
> 11.8P CSRS Reimburse - Reemployed Annuitant
>
> 11.8R FERS Reimburse - Reemployed Annuitant

###### 

###### 12 & 13 PERSONNEL BENEFITS 

Comprised of the Government's share of benefits paid for employee's
incident to their employment, employer's fringe contributions, certain
benefits paid directly to employees, and certain reimbursable moving
expenses.

###### CIVILIAN PERSONNEL BENEFITS

Benefits for currently employed Federal civilian, military, and certain
non-Federal personnel. Exclude benefits to certain former civilian and
military personnel that are classified in Object Classes 13.0 and 42.0.

> 12.1 [Civilian personnel benefits]{.underline} - Cash payments (from
> the agency, not funds withheld from employee compensation) to other
> funds for the benefit of Federal civilian employees or direct payments
> to these employees.
>
> Includes payments to or for certain non-Federal employees as required
> by law. Non-federal civilian employees are employees who are not
> reportable to OPM as Federal employees, such as witnesses, casual
> workers, trainees, and volunteers. For example, Peace Corps and VISTA
> volunteers, Job Corps enrollees, and U.S.D.A. Extension Service
> Agents.

Civilian personnel benefits include:

-   Insurance and annuities, which are the employer's share of payments
    for life insurance, health insurance, employee retirement (including
    payments to finance fiduciary insurance costs of the Federal
    Retirement Thrift Investment Board), work injury disabilities or
    death and professional liability insurance (which are payments to
    reimburse qualified Federal employees for up to one half the cost of
    professional liability insurance premiums, as authorized by PL.
    104-208 and amended by PL 106-58).

-   Recruitment, retention, and other incentives, such as:

> ▫ Payments above the basic rate for recruitment bonuses, relocation
> bonuses, and retention allowances authorized by 5 U.S.C. 5753 and
> 5754.

-   Relocation and other expenses related to permanent change of station
    (PCS), except expenses for travel and transportation and the storage
    and care of vehicles and household goods (see subsection 83.8 of the
    A-11).

-   Cash allowances for separate maintenance, education for dependents,
    transfers for employees stationed abroad, and personal allowances
    based upon assignment or position, and overseas differentials,

-   Cost-of-living allowances (COLAs) as authorized under U.S.C. 5924
    and 5941 and other laws.

> Note: COLAs are classified as benefits in Object Class 12 (and not as
> compensation in Object Class 11) because they are not related to the
> job or service performed.

-   Student loan repayment authorized by 5 U.S.C. 5379.

-   Other allowances and payments such as allowances for uniforms and
    quarters, special pay that is paid in a lump sum (such as
    compensatory damages or employee settlements), reimbursements for
    notary public expenses, and subsidies for commuting costs, that is,
    payments to subsidize the costs of Federal civilian employees in
    commuting by public transportation.

> The following BOC's have been reviewed and approved by the
> Departmental BOC Team for transaction processing by the
> bureaus/offices:
>
> 12.1A Contributions - Medicare
>
> 12.1B Contributions - OASDI
>
> 12.1C Retention Allowance - Payments above the basic rate for
> retention
>
> 12.1D Public Transportation Benefits
>
> 12.1E Contributions - Thrift Plan Basic (1%)
>
> 12.1F Contributions - Thrift Plan Match (5%)
>
> 12.1G Personnel Benefits - Leave Assessment
>
> 12.1H Contributions - Accident Comp - OWCP
>
> 12.1i Lost Thrift Savings Earnings
>
> 12.1J Contributions - CSRS Retirement
>
> 12.1K Contributions - FERS Retirement
>
> 12.1L Longevity Pay - Park Police
>
> 12.1M Recruitment Bonus - Payments above the basic rate for
> recruitment
>
> 12.1N Allowances -- Non-Foreign (COLA)
>
> 12.1O Allowances - Foreign
>
> 12.1P Contributions - Park Police Retirement
>
> 12.1Q Contributions - Park Police Medical
>
> 12.1R Allowances - Quarters, Meals, Uniforms, and Electricity (Uniform
> allowance when paid directly to employee in cash)
>
> 12.1S Employee Settlements (not court-ordered)
>
> 12.1T Contributions - Life Insurance/Professional Liability Insurance
>
> 12.1U Allowances - Visual Identity Apparel (USGS)
>
> 12.1W Contributions - Health Benefits
>
> 12.1X0 General Overhead Assessment (FBMS)
>
> 12.1Y Other Employee Benefits
>
> 12.1Z Employer Contribution Tax Fringe Benefits --
>
> 12.1Z0 Employer Contribution Tax Fringe Benefits (paid directly to the
> employee) (FBMS)
>
> 12.11 Relocation Bonus
>
> 12.12 Relocation - Subsistence in Temporary Quarters
>
> 12.13 Relocation - Real Estate Transactions (Direct Reimb.)
>
> 12.14 Relocation - Relocation Service Contractor
>
> 12.15 Relocation - Income Tax Allowance (RITA) and Withholding (WTA)
>
> 12.16 Relocation - Miscellaneous Moving Allowance
>
> 12.17 Relocation - Home Sale Incentive
>
> 12.18 Extended Assignment Incentives

12. **[BENEFITS FOR FORMER PERSONNEL]{.underline}**

Benefits for former officers and employees or their survivors that are
based on (at least in part) the length of service to the Federal
Government.

Include:

> • Retirement benefits in the form of pensions, annuities, or other
> retirement benefits paid to former military and certain civilian
> Government personnel or to their survivors.
>
> Exclude payments from retirement trust funds, which are classified as
> insurance claims and indemnities under object class 42.0.
>
> • Separation pay, which are severance payments to former employees who
> were involuntarily separated through no fault of their own and
> voluntary separation
>
> incentive (VSI) payments, also known as \"buy-outs\" to employees who
> voluntarily separate from Federal service.
>
> • Payments to other funds for ex-Federal employees and ex-service
> personnel (e.g., agency payments to the unemployment trust fund for
> ex-employees and one-time agency payments of final basic pay to the
> civil service retirement fund for employees who took the early-out
> under buy-out authority) and other benefits paid directly to the
> beneficiary. Also includes Government payment to the employees' health
> benefits and life insurance funds for annuitants.
>
> Exclude:
>
> • In-kind benefits, such as hospital and medical care, which are
> classified under the object class representing the nature of the items
> purchase.
>
> The following BOC's have been reviewed and approved by the
> Departmental BOC Team for transaction processing by the
> bureaus/offices.
>
> 13.0A Severance Pay
>
> 13.0B Labor Department Unemployment Compensation
>
> 13.0C Full-time Permanent Employees - Voluntary Separation Incentive
> Payment
>
> 13.0D Less than Full-time Permanent Employees - Voluntary Separation
> Incentive Payment
>
> 13.0E Early Buyout Payment - OPM -- 9 percent (FBMS)
>
> 13.0F Early Buyout Payment - OPM -- 15 percent (FBMS)
>
> 13.0G Other Employee Benefits
>
> 13.0A0 Former Personnel -- Severance Pay (FBMS)
>
> 13.0B0 Former Personnel -- Unemployment Compensation (FBMS)
>
> 13.0C0 Former Personnel -- Full-Time Employees -- Voluntary Separation
> (FBMS)
>
> 13.0D0 Incentive Program (FBMS)
>
> 13.0G0 Former Personnel -- Other Employee Benefits (FBMS)

####### 

####### [CONTRACTUAL SERVICES AND SUPPLIES]{.underline}

This major object class covers purchases of contractual services and
supplies in Object Classes 21.0 through 26.0.

**[21 TRAVEL AND TRANSPORTATION OF PERSONS]{.underline}**

Travel and transportation costs of Government employees and other
persons, while in an authorized travel status, that are to be paid by
the Government either directly or by reimbursing the traveler. This
Object Class consists of both travel away from official stations subject
to regulations governing civilian and military travel, and local travel
and transportation of persons in and around the official station of an
employee.

Include:

-   Contracts to transport people from place to place, by land, air, or
    water, such as commercial transportation charges; rental or lease of
    passenger cars; charter of trains, buses, vessels, or airplanes;
    ambulance service or hearse service; and expenses incident to the
    operation of rented or chartered conveyances. (Rental or lease of
    all passenger carrying vehicles is to be charged to this object
    class, even though such vehicles may be used incidentally for the
    transportation of things.)

-   Vehicle transportation away from a designated post of duty. Includes
    mileage allowances for use of privately owned vehicles and related
    charges that are specifically authorized (such as highway and ferry
    tolls). It includes rental or lease of passenger motor vehicles from
    Government motor pools for use while in authorized travel status.
    Also bus, subway, streetcar, and taxi fares (including tips).

-   Subsistence for travelers which are payments to travelers of per
    diem allowances or reimbursement of actual expenses for subsistence.
    Other types of subsistence payments are classified in Object Class
    25.8.

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-   Incidental travel expenses which are other expenses directly related
    to official travel, such as baggage transfer, and telephone and
    telegraph expenses as authorized by travel regulations.

> To accomplish the mission of the Department, employees travel
> extensively domestically and to foreign countries. In addition,
> relocation costs are tracked for Congressional and Departmental
> management reporting. In order to accurately capture these costs for
> internal and external reporting requirements, BOC 21.0 is separated
> into three sub-categories. The following BOC's have been reviewed and
> approved by the Departmental BOC Team for transaction processing by
> the bureaus/offices.
>
> [21.1]{.underline} [Non-Foreign Travel]{.underline}
>
> 21.1A Non-Foreign ATM Travel Advance Expense
>
> 21.1B Non-Foreign Travel Management Center Transaction Fees
>
> 21.1C Non-Foreign Commercial Transportation - Tourist Class
>
> 21.1D Non-Foreign Employee Per Diem
>
> 21.1F Non-Foreign Transportation - Exceeds Tourist
>
> 21.1i Non-Foreign Other Incidental Expenses
>
> 21.1L Non-Foreign Local Travel
>
> 21.1P Non-Foreign POV Mileage Allowance
>
> 21.1R Non-Foreign Passenger Vehicle Rental
>
> 21.1T Non-Foreign Taxi Fare
>
> 21.1U Non-Foreign Late payment Costs Payable to Employees
>
> 21.10 Non-Foreign Travel
>
> [21.2]{.underline} [Foreign Travel]{.underline}
>
> 21.2A Foreign - ATM Travel Advance Expense
>
> 21.2B Foreign -- Travel Management Center Transaction Fees
>
> 21.2C Foreign - Commercial Trans - Tourist Class
>
> 21.2D Foreign - Employee Per Diem
>
> 21.2i Foreign - Other Incidental Expenses
>
> 21.2L Foreign - Local Travel
>
> 21.2P Foreign - POV Mileage Allowance
>
> 21.2R Foreign - Passenger Vehicle Rental
>
> 21.2T Foreign - Taxi Fare
>
> 21.2U Foreign - Late Payment Costs Payable to Employees

######## 

######## [21.3]{.underline} [Travel Associated with Relocation]{.underline}

> 21.3A Non-Foreign ATM Travel Advance Expense
>
> 21.3B TMC Transaction Fees
>
> 21.3C Non-Foreign Commercial Transportation - Tourist Class
>
> 21.3D Non-Foreign Employee Per Diem
>
> 21.3F Non-Foreign Transportation-Exceeds Tourist
>
> 21.3i Non-Foreign Other Incidental Expenses
>
> 21.3L Non-Foreign Local Travel
>
> 21.3P Non-Foreign POV Mileage Allowance
>
> 21.3R Non-Foreign Passenger Vehicle Rental
>
> 21.3T Non-Foreign Taxi Fare
>
> 21.3U Non-Foreign Late Payment Cost Payable to Employees
>
> 21.3V Non-Foreign Per Diem - House Hunting
>
> 21.3W Non-Foreign Transportation - Advance House Hunting

######### [21.9]{.underline} [Student Travel]{.underline}

> 21.9D Daily Bus Pupil To/From School
>
> 21.9H Pupil Travel
>
> 21.9M Pupil Field Trips - Federal
>
> 21.9N Pupil Field Trips - Non-Federal
>
> 21.9O Non-Pupil Travel - Begin/End Term
>
> [Discounts and Interest]{.underline}
>
> 21.98 Discount - Travel
>
> 21.99 Interest -- Travel

**[22 TRANSPORTATION OF THINGS (INCLUDING ANIMALS)]{.underline}**

The care of such things while in process of being transported and other
services incident to the transportation of things.

Include:

-   Freight and express charges by common carrier and contract carrier,
    including freight and express, switching, crating, refrigerating,
    and other incidental expenses.

-   Trucking and other local transportation charges for hauling,
    handling, and other services incident to local transportation,
    including contractual transfers of supplies and equipment.

-   Mail transportation charges for express package services (i.e.,
    charges for transporting freight) and postage used in parcel post.
    (Exclude other postage and charges that are classified under Object
    Class 23.3)

-   Transportation of household goods related to permanent change of
    station (PCS). Payments to Federal employees for transportation of
    household goods and effects or house trailers in lieu of payment of
    actual expense when payment is for transfer of personnel from one
    official station to another. Charges for other PCS expenses are
    classified under Object Class 12.1, 12.2, 21.0, or 25.2, as
    appropriate.

Exclude:

-   Transportation paid by a vendor, regardless of whether the cost is
    itemized on the bill, for the commodities purchased by the
    Government.)

To assist in the capturing of freight costs specifically related to
equipment and supplies or employee relocations, freight and shipping are
separated into four separate categories. The following BOC's have been
reviewed and approved by the Departmental BOC Team for transaction
processing by bureaus/offices.

> 22.1 [Freight and Shipping]{.underline} -- Freight and express charges
> by common carrier and contract carrier, including incidental expenses.
>
> 22.1A Freight - Equipment
>
> 22.1B Freight - Other
>
> 22.1C GSA Shipping Surcharges
>
> 22.2 [Transportation and Trucking]{.underline} - Charges for hauling,
> handling, and other services incident to transportation, including
> contractual transfers of supplies and equipment.
>
> 22.2C Truck Transportation - Rental of commercially owned trucks
>
> 22.2D Truck Transport - Bureau Owned
>
> 22.2E Truck Transportation - GSA Owned
>
> 22.3 [Mail Transport and Package Services]{.underline}
>
> 22.3A Mail Transport - Parcel Post
>
> 22.4 [Transportation of Household Goods]{.underline}
>
> 22.4F Transportation - Household Goods -- Government Bill of Lading
> (GBL)
>
> 22.4G Transportation - Household Goods - Non-GBL
>
> 22.4K Transportation of Mobile Home
>
> 22.4L Transportation of POV
>
> 22.9 [Discounts and Interest]{.underline}
>
> 22.98 Discount - Transportation
>
> 22.99 Interest - Transportation

**[23 RENT, COMMUNICATIONS, AND UTILITIES]{.underline}**

Payments for the use of land, structures, or equipment owned by others
and charges for communication and utility services. Object Class 23
covers Object Classes 23.1 through 23.3.

> 23.1 [Rental payments to GSA]{.underline} - Payments to General
> Service Administration (GSA) for rental of space and rent related
> services. Direct obligations of rental of space and rent-related
> services assessed by the GSA as rent, formerly known as standard level
> user charges (SLUC).
>
> Exclude:

-   To a non-Federal source, which will be reported in Object Class
    23.2, Rental payments to others.

-   To agencies other than GSA for space, land, and structures that are
    subleased or occupied by permits, which will be classified in Object
    Class 25.3, Purchases of goods and services from Government
    accounts, regardless of whether the space is owned or leased by the
    agency other than GSA.

-   For related services provided by GSA in addition to services
    provided under rental payments, e.g., extra protection or extra
    cleaning, which will be classified in Object Class 25.3, Purchases
    of goods and services from Government accounts.

-   Payments for rental of transportation equipment, which are
    classified under object classes 21.0 and 22.0.

> The following BOC has been reviewed and approved by the Departmental
> BOC Team for transaction processing by the bureaus/offices.
>
> 23.1A Space Rental Payments to GSA
>
> 23.2 [Rental payments to others]{.underline} - Payments to a
> non-Federal source for rental space, land, and structures. The
> following BOC's have been reviewed and approved by the Departmental
> BOC Team for transaction processing by the bureaus/offices.
>
> 23.2A Space Rental Payments to Others
>
> 23.2B Rental of Exhibit Space
>
> 23.3 [Communications, utilities, and miscellaneous
> charges]{.underline} - Rental or lease of information technology
> equipment and services, postal services and rentals, and utility
> services.
>
> Include:

-   Rental or lease of information technology equipment, include any
    hardware or software, or equipment or interconnected system or
    subsystem of equipment that is used in the automatic acquisition,
    storage, manipulation, management, movement, control, display,
    switching, interchange, transmission, or reception of data or
    information, such as mainframe, mid-tier, and workstation computers.
    Exclude contractual services involving the use of equipment in the
    possession of others, such as computer time-sharing or data center
    outsourcing, which will be classified in Object Class 25.7,
    Operation and Maintenance of Equipment.

-   Software license renewal, where the license agreement is only for
    use of the software and does not include software upgrades or
    maintenance, which would be classified in object Class 25.7,
    Operation and Maintenance of Equipment.

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-   Information technology services include data, voice, and wireless
    communication services, such as long-distance telephone services
    from other federal agencies or accounts. Excludes charges for
    maintenance of information technology and related training and
    technical assistance, when significant and readily identifiable in
    the contract or billing, which will be classified in Object Class
    25.7, Operation and maintenance of equipment.

-   Postal services and rentals include postage (exclude parcel post and
    express mail service for freight); contractual mail (include express
    mail service for letters) or messenger service; and rental of post
    office boxes, postage meter machines, mailing machines, and teletype
    equipment.

-   Utility services (include heat, light, power, water gas,
    electricity, and other utility services).

-   Telephone equipment and services including local and intercity voice
    and data usage, telegraph, facsimile, radio, audio/video and data
    transmission terminal equipment and services. Telephone calls made
    by employees while in travel status and claimed on travel vouchers
    should be charged to Object Class 21.1i or 21.2i.

-   Equipment rental or lease. Does not include charges for maintenance
    of leased equipment and technical assistance when significant and
    readily identifiable in the contract or billing, which are
    classified under Object Class 25. Includes periodic charges under
    lease-purchase agreements for equipment, except when the lease is
    essentially equivalent to an installment purchase. When the
    lease-purchase agreement is equivalent to an installment purchase,
    payments should be classified under Object Class 31.0. Payments
    under lease-purchase contracts for construction of structures are
    classified under Object Classes 32 or 43.

-   Local transportation in and around a designated post of duty.
    Includes rental or lease of passenger motor vehicles from Government
    motor pools, or mileage allowances for use of privately owned
    vehicles and related charges that are specifically authorized (such
    as highway, and ferry tolls). Also bus, subway, streetcar, and taxi
    fares (including tips).

-   Miscellaneous charges, for example, periodic charges under purchase
    rental agreements for equipment. (Payments subsequent to acquisition
    of title to the equipment should be classified under Object Class
    31.0, Equipment.)

> Exclude:

-   Contractual services involving the use of equipment in the
    possession of others, such as computer time-sharing or data center
    outsourcing, which will be classified in Object Class 25.7,
    Operation and maintenance of equipment.

-   Payments under lease-purchase contracts for construction of
    buildings, which will be classified in Object Class 32.0, Land and
    structures, or Object Class 43.0, Interest and dividends.

-   Lease-purchase contracts for information technology and
    telecommunications equipment which will be classified in Object
    Class 31.0, Equipment.

> The following BOC's have been reviewed and approved by the
> Departmental BOC Team for transaction processing by the
> bureaus/offices.
>
> 23.3A GSA Communications Non-FTS
>
> 23.3B GSA Communications FTS (includes FTS 2000)
>
> 23.3C Commercial Communications Charges - Local
>
> 23.3D Commercial Communications charges - Long Distance (includes
> electronic mail)
>
> 23.3E Wireless Communications
>
> 23.3F Telephone Equipment - Leases, Rentals, Repairs, and Maintenance
>
> 23.3G Postage
>
> 23.3H Postage - Box & Meter Rental
>
> 23.3J Express Mail
>
> 23.3K Utilities
>
> 23.3L Equipment Rental
>
> 23.3M Equipment Rental - Information Technology
>
> 23.3N Software Rental - Information Technology
>
> 23.3O Equipment Rental - Data Communications
>
> 23.3P Equipment Rental - Copiers
>
> 23.3Q Equipment Rental - Heavy (without operator)
>
> 23.3R Federal Voicemail Communications Services
>
> 23.3S Federal Data Communications Services
>
> 23.3T Commercial Voicemail Communications Services
>
> 23.3U Commercial Data Communications Services
>
> 23.9 [Discounts and Interest]{.underline}
>
> 23.98 Discount - Rent, Communications & Utilities
>
> 23.99 Interest - Rent, Communications, & Utilities

**[24 PRINTING AND REPRODUCTION.]{.underline}** Printing and
reproduction obtained from the private sector or from other Federal
entities:

-   Typesetting and lithography.

-   Duplicating.

-   Standard forms when specially printed or assembled to order and
    printed envelopes and letterheads.

-   Publication or notices, advertising, radio and television time.

-   Photo composition, photography, blueprinting, photostating, and
    microfilming.

-   The related composition and binding operations performed by the GPO,
    other agencies, or other units of the same agency on a reimbursable
    basis, and commercial printers or photographers

> [Note]{.underline}: In determining subclasses for administrative use,
> agencies may appropriately maintain a distinction between traditional
> printing technologies and photostatic reproduction.
>
> The following BOC's have been reviewed and approved by the
> Departmental BOC Team for transaction processing by the
> bureaus/offices.
>
> 24.1A Printing & Reproduction -- Government Printing Office (GPO)
>
> 24.1B Binding - GPO
>
> 24.1E Printing & Reproduction - Within Government, Not GPO
>
> 24.1F Binding - Within Government, Not GPO
>
> 24.2A Print & Reproduction - Commercial
>
> 24.2B Binding - Commercial
>
> 24.3C Copy Centers
>
> 24.3D Graphics Center

**[25]{.underline} [OTHER CONTRACTUAL SERVICES]{.underline}**

Obligations for contractual services with non-Federal sources that are
not otherwise classified will be reported under this object class, which
covers 25.1 through 25.8.

> 25.1 [Advisory and assistance services]{.underline} **-** Services
> acquired by contract from non-Federal sources (that is, the private
> sector, foreign governments, State and local governments, tribes), as
> well as from other units within the Federal Government. This object
> class consists of three types of services:
>
> • Management and professional support services.
>
> • Studies, analyses, and evaluations.
>
> • Engineering and technical services.
>
> Each is described in further detail below.
>
> *Management and professional support services.*
>
> • Services that assist, advise, or train staff to achieve efficient
> and effective management and operation of organizations, activities,
> or systems (including management and professional support services for
> information technology and R&D activities).
>
> • Services that are normally closely related to the basic
> responsibilities and mission of the agency contracting for the
> services.
>
> • Services that support or contribute to improved organization of
> program management, logistics, management, project monitoring and
> reporting, data collection, budgeting, accounting, performance
> auditing, and administrative/technical support for conferences and
> training programs.
>
> Exclude:
>
> Auditing of financial statements, which will be classified in object
> class 25.2, Other services.
>
> *Studies, analyses, and evaluations.* Studies, analyses, and
> evaluations provide organized analytic assessments or evaluations in
> support of policy development, decision-making, management, or
> administration.
>
> Include:
>
> • Studies in support of information technology and Research and
> Development activities.
>
> • Models, methodologies, and related software supporting studies,
> analyses, or evaluations.
>
> *Engineering and technical services.* Engineering and technical
> services (excluding routine engineering services and operation and
> maintenance of information technology and data communications
> services).
>
> Include:
>
> • Services that support the program office during the acquisition
> cycle by providing such services as information technology
> architecture development, systems engineering, and technical direction
> (FAR 9.505--1(b)).
>
> • Services that ensure the effective acquisition, operation, and
> maintenance of a major acquisition, weapon system or major system, as
> defined in OMB Circular No. A--109 and in this Circular\'s supplement,
> *Capital Programming Guide*.
>
> • Provide direct support of a major acquisition or weapons system that
> is essential to planning, Research and Development, production, or
> maintenance of the acquisition or system.

-   Include information technology consulting services, such as
    information technology architecture design and capital programming,
    and investment control support services.

> • Include software services such as implementing a web-based,
> commercial off-the- shelf software product that is an integral part of
> a consulting services contract.
>
> Exclude:
>
> • Information technology consulting services, which have large scale
> systems acquisition and integration or large scale software
> development as their primary focus. Classify these in object class
> 31.0, Equipment.
>
> • Personnel appointments and advisory committees. Classify these in
> object class 11.3, Other than full-time permanent.
>
> • Contracts with the private sector for operation and maintenance of
> information technology and telecommunication services. Classify these
> in object class 25.7, Operation and maintenance of equipment.
>
> • Architectural and engineering services as defined in the Federal
> Acquisition Regulations (FAR) 36.102 (40 U.S.C. 541).
>
> • Research on theoretical mathematics and basic medical, biological,
> physical, social, psychological, or other phenomena which will be
> classified in object class 25.5, Research and Development contracts.
>
> • Other contractual services classified in object classes 25.2, Other
> services, through 25.8, Subsistence and support of persons, and 26.0,
> Supplies and materials.
>
> The following BOC's have been reviewed and approved by the
> Departmental BOC Team for transaction processing by the
> bureaus/offices.
>
> 25.1A Contracts -- Consulting
>
> 25.1B Contracts -- Information Technology Support Services
>
> 25.2 [Other Services]{.underline} - Report contractual services with
> non-Federal sources that are not otherwise classified under this
> object class.
>
> Include:

-   Auditing of financial statements when done by contract with the
    private sector. Exclude performance auditing by contract with the
    private sector, which will be classified in Object Class 25.1,
    Advisory and assistance services and auditing of financial
    statements when done by contract with another Federal Government
    entity, which will be classified in Object Class 25.3, Purchases of
    goods and services from Government accounts.

-   Typing and stenographic service contracts with the private sector.

-   Purchases from State and local governments, the private sector, and
    Government sponsored enterprises that are not otherwise classified.

-   Tuition for the general education of employees (e.g. for courses for
    credit leading to college or post graduate degrees). Exclude tuition
    for training closely-related to the basic responsibilities and
    mission of the agency, which are classified under Object Class 25.1,
    Advisory and assistance services.

-   Fees and other charges for abstracting land titles, premiums on
    insurance (other than payments to the Office of Personnel
    Management) , and surety bonds.

> Exclude:

-   Advisory and assistance services contracts, which are classified
    under Object Class 25.1, Advisory and assistance services.

-   Contractual services reported in other Object Classes 21.0, 22.0,
    23.1-23.3, 24.0, 25.1, 25.3-25.8, and 26.0.

-   Services in connection with the initial installation of equipment
    when performed by the vendor, which will be classified in Object
    Class 31.0, Equipment.

-   Expenditure transfers between Federal accounts which are classified
    in Object Classes 25.3, Purchases of goods and services from
    Government accounts, and 92.0. Undistributed, as described below.

-   Repair, and maintenance, and storage of vehicles and storage of
    household goods, which are reported in Object Class 25.7, Operation
    and maintenance of equipment.

-   Repairs and alterations to buildings, which are classified in Object
    Class 25.4, Operation and maintenance of facilities, or 32.0, Land
    and structures, as appropriate.

-   Subsistence and support of persons, which is classified as Object
    Class 25.8, Subsistence and support of persons.

-   Research and development contracts which will be classified in
    object classes, Advisory and assistance services, 25.4; Operation
    and maintenance of facilities, and 25.5, Research and development
    contracts, as appropriate.

-   Tuition for training closely-related to the basic responsibilities
    and mission of the agency, which are classified under Object Class
    25.1, Advisory and assistance services.

-   IT related services which should be classified in 25.1, 25.3, 25.7
    or 31.0.

> The following BOC's have been reviewed and approved by the
> Departmental BOC Team for transaction processing by the
> bureaus/offices.
>
> 25.2A Contracts - Architectural & Engineering
>
> 25.2C Contracts -- Data Sets
>
> 25.2D Contracts - Drilling
>
> 25.2E Real Property, Appraisals, Titles, and Fees
>
> 25.2G Direct State Services Vouchers
>
> 25.2i Contracts - Indian Self-Determination Services
>
> 25.2J Contracts - Consultants - non-advisory
>
> 25.2K Non-Federal Contract Personnel
>
> 25.2L Contracts -- Airplanes & Helicopters
>
> 25.2M Contracts - Mapping
>
> 25.2P Contracts - Photo lab Operations
>
> 25.2Q Contracts - Aerial Photography --
>
> 25.2R Contracts - Professional Services
>
> 25.2S Tuition
>
> 25.2T Training/Conference Registration Fees
>
> 25.2U Contracts - Studies
>
> 25.2V Contracts - Training Services
>
> 25.2W Advertising - Public Printer
>
> 25.2X Advertising - Commercial
>
> 25.2Y Student Expenses - Extracurricular
>
> 25.2Z Other
>
> 25.3 [Other purchases of goods and services from Government
> accounts]{.underline} - Purchases from other Federal Government
> agencies or accounts that are not otherwise classified.
>
> Include:

-   Rental payments to Federal government accounts other than the GSA
    Federal Buildings Fund.

-   Interagency agreements for contractual services (including the
    Economy Act) for the purchase of goods and services, except as
    described below.

-   Expenditure transfer between Federal Government accounts for
    jointly-funded grants or projects.

-   Working Capital Fund -- Heavy Equipment Fixed Charges for non-fleet
    equipment.

> Exclude:

-   Purchases from State and local governments, the private sector, and
    Government sponsored enterprises which will be classified in 25.2,
    Other services.

-   Data communication services (voice, data, and wireless) from other
    agencies or accounts, which will be classified in Object Class 23.3,
    Communications, utilities, and miscellaneous charges.

-   Agreements with other agencies to make repairs and alterations to
    buildings, which are classified in Object Classes 25.4, Operation
    and maintenance of facilities, or 32.0, Land and structures, as
    appropriate.

-   Storage and maintenance of vehicles and household goods, which are
    classified in Object Class 25.7, Operation and maintenance of
    equipment.

-   Subsistence and support of persons, which is classified in Object
    Class 25.8, Subsistence and support of persons.

-   Development of software, or for software or hardware maintenance,
    which are classified in Object Classes 31.0, Equipment and 25.7,
    Operation and maintenance of equipment, respectively.

-   Advisory and assistance services, which are classified in Object
    Class 25.1, Advisory and assistance services.

-   Payments made to other agencies for services of civilian employees
    or military personnel or reimbursable detail, which are classified
    in Object Class 11.8, Special personal services payments.

-   Contractual services classified under Object Classes 21.0, 22.0,
    23.1-23.3, 24.0, 25.2, 25.4-25.8, and 26.0.

> The following BOC's have been reviewed and approved by the
> Departmental BOC Team for transaction processing by the
> bureaus/offices.
>
> 25.3A GSA Reimbursable Work Authority - Recurring
>
> 25.3B GSA Reimbursable Work Authority - Non-recurring
>
> 25.3C Rental Agreements for other Federal Agencies
>
> 25.3F Fleet Usage
>
> 25.3G Reimbursable Agreements - Internal
>
> 25.3H Reimbursable Agreements - Other Agency
>
> 25.3M WCF Information Technology & Related Services
>
> 25.3N WCF Survey, Inspection, and Related Services
>
> 25.3O WCF Bureau Operated Vehicles and Aircraft
>
> 25.3P WCF Fixed Ownership Rate
>
> 25.3Q WCF Science, Engineering, and Related Services
>
> 25.3R WCF Equipment Use Charge
>
> 25.3S WCF Overhead Assessed
>
> 25.3T WCF Training Center
>
> 25.3U Fleet Usage
>
> 25.3V WCF Drilling and Related Services
>
> 25.3W WCF Contributions/Billings
>
> 25.3X WCF Water Studies, Lab Analyses, and Related Services
>
> 25.3Y WCF Publications
>
> 25.4 [Operation and maintenance of facilities]{.underline} - Operation
> and maintenance of facilities when done by contract with the private
> sector or another Federal Government account
>
> Include:

-   Government-owned contractor-operated facilities (GOCOs).

-   Service contracts and routine repair of facilities and upkeep of
    land.

-   Operation of facilities engaged in research and development
    activities.

> Exclude:

-   Alterations, modifications, or improvements to facilities and land,
    which will be reported in Object Class 32.0, Land and structures.

-   Charges incurred for repairs and maintenance of buildings, and like
    items when done under contract. Contractual services for the
    operation of Bureau facilities, recreational facilities, campsites,
    visitor centers, etc. are classified under Object Class 25.4B.

> The following BOC's have been reviewed and approved by the
> Departmental BOC Team for transaction processing by the
> bureaus/offices.
>
> 25.4A Operation, Maintenance & Repairs - Buildings
>
> 25.4B Operations, maintenance & Repairs -- Other Structures &
> Facilities
>
> 25.5 [Research and development contracts]{.underline} - Contracts for
> the conduct of basic and applied research and development.
>
> Exclude:

-   Advisory and assistance services for research and development
    (Object Class 25.1, Advisory and assistance services).

-   Operation and maintenance of R&D facilities (Object Class 25.4,
    Operation and maintenance of facilities).

> The following BOC's have been reviewed and approved by the
> Departmental BOC Team for transaction processing by the
> bureaus/offices.
>
> 25.5A Contracts -- ADP Services
>
> 25.5C Contracts -- Consultants
>
> 25.5D Private Sector - Research and Development
>
> 25.6 [Medical care]{.underline} - Payments to contracts for medical
> care.
>
> Include payments to:

-   Medicare contractors.

-   Private hospitals.

-   Nursing homes.

-   Group health organizations for medical care services provided to
    veterans.

-   Carriers by the Employees and retired employee's health benefits
    fund and CHAMPUS.

> Exclude:

-   Contracts with individuals who are reportable under Office of
    Personnel Management regulations as Federal employees (Object Class
    11.3, Other than full-time permanent, or 11.5, Other personnel
    compensation, as appropriate).

-   Payments to compensate casual workers and patient help (Object Class
    11.8, Special personal services payments).

> The following BOC has been reviewed and approved by the Departmental
> BOC Team for transaction processing by the bureaus/offices.
>
> 25.6M Medical and Health Care Services
>
> 25.7 [Operation and maintenance of equipment]{.underline} - Operation,
> maintenance, repair, and storage of equipment, when done by contract
> with the private sector or another Federal Government account.
>
> Include:

-   Storage and care of vehicles and storage of household goods,
    including those associated with a permanent change of station (PCS).
    Obligations for other PCS expenses are classified under Object Class
    12.1, 12.2, 21.0, or 22.0.

-   Operation and maintenance of information technology systems,
    including maintenance that is part of a rental contract, when
    significant and readily identifiable in the contract or billing.

-   Contractual services involving the use of equipment in the
    possession of others, such as computer time-sharing or data center
    outsourcing.

> Exclude:

-   Rental of information technology systems, services and other
    rentals, which are classified in Object Class 23.3, Communications,
    utilities, and miscellaneous charges.

-   Contracts where the principal purpose is to develop or modernize
    software, which are classified in Object Class 31.0, Equipment.

> The following BOC's have been reviewed and approved by the
> Departmental BOC Team for transaction processing by the
> bureaus/offices.
>
> 25.7A Expenses - Storage
>
> 25.7B Expenses - Shop
>
> 25.7C Repairs & Maintenance - IT Equipment & Software
>
> 25.7D Repairs & Maintenance - Vehicle
>
> 25.7E Repairs & Maintenance - Other
>
> 25.7F Service Facility - Research Center
>
> 25.7G Service Facility - Heavy Equipment
>
> 25.7H Service facility - Other
>
> 25.7I Repairs & Maintenance - Equipment
>
> 25.7L Maintenance - Voice communications Equipment
>
> 25.7M Maintenance - Data Communications Equipment
>
> 25.7P Storage of Household Goods under PCS
>
> 25.8 [Subsistence and support of persons]{.underline} - Contractual
> services with the public or another Federal government account for the
> board, lodging, and care of persons, including prisoners.
>
> Exclude:

-   Travel items, which are classified under Object Class 21.0, Travel
    and Transportation of Persons.

-   Hospital care, which is classified under Object Class 25.6, Medical
    care.

> The following BOC's have been reviewed and approved by the
> Departmental BOC Team for transaction processing by the
> bureaus/offices.
>
> 25.8A Subsistence and Lodging
>
> 25.9 [Discounts and Interest]{.underline}
>
> 25.98 Discount - Other Services
>
> 25.99 Interest - Other Services

26. **[SUPPLIES AND MATERIALS]{.underline}**

> Commodities that are:

-   Ordinarily consumed or expended within one year after they are put
    into use.

-   Converted in the process of construction or manufacture.

-   Used to form a minor part of equipment or property.

-   Other property of little monetary value that does not meet any of
    the three criteria listed above, at the option of the agency.

> Include:

-   Office supplies, such as pencils, paper, calendar pads, notebooks,
    standard forms (except when specially printed or assembled to
    order), unprinted envelopes, other office supplies, and property of
    little monetary value, such as desk trays, pen sets, and calendar
    stands.

-   Publications, such as pamphlets, documents, books, newspapers,
    periodicals, records, cassettes, or other publications whether
    printed, microfilmed, photocopied, or otherwise recorded for
    auditory or visual use that are off-the-shelf rather than specially
    ordered by or at the request of the agency. Excludes publication
    acquired for permanent collections, which are classified under
    Object Class 31.0, Equipment.

-   Information technology supplies and materials, such as manuals, data
    storage media (CD-ROM, diskettes, digital tape), and toner
    cartridges for laser printers for fax machines. Excludes purchases
    of software, which should be classified in either Object Class 25.1,
    Advisory and assistance services, or Object Class 31.0, Equipment.

-   Chemicals, surgical and medical supplies.

-   Fuel used in cooking, heating, generating power, making artificial
    gas, and operating motor vehicles, trains, aircraft, and vessels.

-   Clothing and clothing supplies, such as materials and sewing
    supplies used in manufacture of wearing apparel.

-   Provisions such as food and beverages.

-   Cleaning and toilet supplies.

-   Ammunition and explosives.

-   Materials and parts used in the construction, repair, or production
    of supplies, equipment, machinery, buildings, and other structures.

-   Bulk commodities (including power) or stores inventory purchased for
    resale.

> Exclude:
>
> Charges for off-the-shelf software which should be classified in
> Object Class 25.1, Advisory and assistance services, if the purchase
> is an integral part of a consulting contract, or Object Class 31.0,
> Equipment, if the purchase is considered equipment.
>
> The following BOC's have been reviewed and approved by the
> Departmental BOC Team for transaction processing by the
> bureaus/offices.
>
> 26.1A Office Supplies & Materials - (Non-FEDSTRIP)
>
> 26.1B Student Supplies & Materials
>
> 26.1C Stores Inventory Acquisition
>
> 26.1F Supplies - FEDSTRIP
>
> 26.1M Motor Vehicles Supplies and Materials
>
> 26.1X Laboratory Supplies
>
> 26.2A Books
>
> 26.2F Periodicals & Subscriptions
>
> 26.2J Library Materials Not Books
>
> 26.3O Information Technology Supplies & Materials
>
> 26.4A Building Supplies
>
> 26.4B Field Supplies
>
> 26.4J Recurring Reimbursable GSA Special Work
>
> 26.4K Non-Recurring Reimbursable GSA Special Work
>
> 26.4S Seeds
>
> 26.5C Employee Clothing and Clothing Supplies
>
> 26.5F Food & Beverage - Human Consumption
>
> 26.5S Employee Supplies - Safety
>
> 26.7A Ammunition
>
> 26.9A Animal Food (includes purchase of hay)
>
> 26.9B Satellite Data
>
> 26.9C Ink & Chemicals
>
> 26.9D Acquisition of Data Sets
>
> 26.9F Fuel - Motor Vehicle, Aircraft, Etc.
>
> 26.9G Fuel - Cooking, Heating, Etc.
>
> 26.98 Discount - Supplies
>
> 26.99 Interest - Supplies

**[30]{.underline} A[CQUISITION OF ASSETS]{.underline}**

This major object class covers Object Classes 31.0 through 33.0.
Includes capitalized (that is, depreciated) assets and non-capitalized
assets.

**[31 EQUIPMENT]{.underline}**

Purchases of:

• Personal property of a durable nature, that is, property that normally
may be expected to have a period of service of a year or more after
being put into use without material impairment of its physical condition
or functional capacity.

• The initial installation of equipment when performed under contract.

Include:

• Transportation equipment.

• Furniture and fixtures.

• Publications for permanent collections.

• Tools and implements.

• Machinery including construction machinery.

• Instruments and apparatus.

• Information technology hardware or software, custom and commercial
off-the-shelf software, regardless of cost, such as central processing
units (CPUs), modems, signaling equipment, telephone and telegraph
equipment, and large scale system integration services.

-   Exclude software that is an integral part of consulting services
    contracts, as defined in object class 25.1, Advisory and assistance
    services. Also exclude rental of information technology systems and
    services, which are classified under object class 23.3,
    Communications, utilities, and miscellaneous charges.

• Armaments including special and miscellaneous military equipment.

• Payments for lease-purchase contracts for information technology and
telecommunications equipment.

Exclude:

• Supplies and materials classified under object class 26.0, Supplies
and materials; purchase of fixed equipment, which is classified under
object class 32.0, Land and structures; and operation, maintenance and
repair of equipment classified in object class 25.7, Operation and
maintenance of equipment*.*

1.  [Equipment over capitalization threshold per property
    number/item.]{.underline}

> Major equipment, furniture, and other personal property with an
> acquisition cost over the capitalization threshold per individual
> property number/item. Also used for property/equipment add-ons under
> either of the following two conditions; (l) the object class is used
> when the purchase price is at or above the capitalization threshold,
> or (2) when an item's original purchase price is below the threshold
> and there is an add-on during the same fiscal year that brings the
> value at or above the threshold.
>
> Exclude:

-   Systems furniture, regardless of cost, which will be classified
    under 31.2G, Non Capitalized - Furniture & Fixtures, Controlled

> The following BOC's have been reviewed and approved by the
> Departmental BOC Team for transaction processing by the
> bureaus/offices.
>
> 31.1A Capitalized - Equipment
>
> 31.1B Capitalized - Equipment On Loan
>
> 31.1D Capitalized - Information Technology Software (over \$100,000)
>
> 31.1E Capitalized - Information Technology Equipment
>
> 31.1H Capitalized - Furniture & Fixtures
>
> 31.1J Capitalized - Copier/Duplicator
>
> 31.1K Capitalized - Heavy Machinery
>
> 31.1L Capitalized - Transportation Equipment (Includes Horses)
>
> 31.1Z Motor Vehicle Proceeds Expended
>
> 31.2 and 31.3 [Equipment under capitalization threshold per property
> number/item.]{.underline}
>
> Equipment, furniture, firearms, and other personal property with an
> acquisition cost under the capitalization threshold per individual
> property number/item. Includes capital leases. Any shipping or
> transportation costs charged by the contractor, and service charges
> for initial installation when performed under contract by the vendor
> is included in the acquisition cost. It is also used for
> property/equipment add-on costing less than the capitalization
> threshold, when the item being added to is not capitalized and the
> total cost of both the items being added to and the add-on is at or
> above the capitalization threshold, if the add-on will be paid for in
> a different fiscal year from the item being added to.
>
> The following BOC's have been reviewed and approved by the
> Departmental BOC Team for transaction processing by the
> bureaus/offices.
>
> 31.2A Non-Capitalized - Controlled Equipment (including firearms)
>
> 31.2B Non-Capitalized - Non-Controlled Equipment
>
> 31.2D Non-Capitalized - Information Technology Software
>
> 31.2E Non-Capitalized - Information Technology Equipment, Controlled
> --
>
> 31.2F Non-Capitalized -- Information Technology, Equipment,
> Non-Controlled
>
> 31.2G Non-Capitalized - Furniture & Fixtures, Controlled
>
> 31.2H Non-Capitalized - Furniture & Fixtures, Non-Controlled
>
> 31.2J Non-Capitalized - Copier/Duplicator
>
> 31.2K Non-Capitalized - Heavy Machinery
>
> 31.2P Non-Capitalized - Publications, Permanent Collections
>
> 31.2T Non-Capitalized - Vehicles (Includes Horses)
>
> 31.2X Artwork & Artifacts
>
> 31.3L Capital Lease - Equipment
>
> 31.9 [Discounts and Interest]{.underline}
>
> 31.98 Discount - Equipment
>
> 31.99 Interest - Equipment

31. **[LAND AND STRUCTURES]{.underline}**

Purchase and improvement (additions, alterations, and modifications) of
land and structures.

Include:

• Land and interest in lands, including easements and rights of way.

• Buildings and other structures, including principal payments under
lease-purchase contracts for construction of buildings.

• Nonstructural improvements of land, such as landscaping, fences,
sewers, wells, and reservoirs.

• Fixed equipment when acquired under contract (whether an addition or a
replacement). These are fixtures and equipment that become *permanently*
attached to or a part of buildings or structures. Examples include
elevators, plumbing, power-plant boilers, fire-alarm systems, lighting
or heating systems, and air-conditioning or refrigerating systems.
Include the cost of the initial installation when performed under
contract.

Exclude:

• Routine maintenance and repair, which will be classified in object
class 25.4, Operation and maintenance of facilities.

> The following BOC's have been reviewed and approved by the
> Departmental BOC Team for transaction processing by the
> bureaus/offices.
>
> 32.1A Capitalized - Land Acquisition
>
> 32.1B Capitalized -- Land Relocation Expenses
>
> 32.1E Capitalized - Easements & Right-Of-Way
>
> 32.1L Land or Mineral Interest Acquired and Held for Others
>
> 32.2B Capitalized - Bridges - Constructed
>
> 32.2C Capitalized - Bridges - Purchased
>
> 32.2D Capitalized - Dams - Constructed
>
> 32.2E Capitalized - Dams - Purchased
>
> 32.2R Capitalized - Roads - Constructed
>
> 32.2S Capitalized - Roads - Purchased
>
> 32.2Z Capitalized - Other Non-Structure Improvements
>
> 32.3A Capitalized - Land Acquisitions - Administrative Site
>
> 32.3B Capitalized -- Buildings
>
> 32.3C Capitalized -- Buildings
>
> 32.3H Capitalized -- Improvements
>
> 32.3L Capital Lease -- Buildings and Structures
>
> 32.3Y Capitalized - Other Structures & Facilities -- Constructed
>
> 32.3Z Capitalized - Other Structures & Facilities---Purchased
>
> 32.4J Capitalized - Major Machinery & Fixed Equipment
>
> 32.5A Non-Capitalized - Land Acquisition
>
> 32.5E Non-Capitalized - Easements & Right-Of-Way
>
> 32.6B Non-Capitalized - Bridges -- Constructed
>
> 32.6C Non-Capitalized - Bridges -- Purchased
>
> 32.6D Non-Capitalized - Dams - Constructed
>
> 32.6E Non-Capitalized - Dams - Purchased
>
> 32.6R Non-Capitalized - Roads -- Construction
>
> 32.6S Non-Capitalized - Roads -- Purchased
>
> 32.6Z Non-Capitalized - Other Non-Structure Improvements
>
> 32.7A Non-Capitalized - Land Acquisitions - Administrative Site
>
> 32.7B Non-Capitalized - Buildings - Constructed
>
> 32.7C Non-Capitalized - Buildings - Purchased
>
> 32.7H Non-Capitalized - Improvements
>
> 32.7Y Non-Capitalized - Other Structures & Facilities - Constructed
>
> 32.7Z Non-Capitalized - Other Structures & Facilities - Purchased
>
> 32.8J Non-Capitalized - Major Machinery & Fixed Equipment
>
> 32.9 [Discounts and Interest]{.underline}
>
> 32.98 Discount - Land & Structures
>
> 32.99 Interest - Land & Structures

**[33 INVESTMENTS AND LOANS.]{.underline}** Purchase of investments and
loans.

> Include:

-   Stocks, bonds, debentures, and other securities that are
    [neither]{.underline} U.S. Government securities [nor]{.underline}
    securities of wholly-owned Federal Government enterprises.

-   Temporary or permanent investments.

-   Interest accrued at the time of purchase and premiums paid on all
    investments. Including payments over par value for the purchase of
    Government securities and discounts under par value on sales of
    Government securities.

> In [credit liquidating accounts]{.underline}, includes payments for
> defaulted loan guarantees in those cases where the default has not
> resulted in foreclosure, so that the Government acquires title to the
> note rather than title to physical assets. If payment occurs for which
> there is no asset property or enforceable notes so that the payment is
> a sunk cost, it should be included under Object Class 42.0.
>
> For credit programs, see Section 185 of the OMB Circular A-11 for
> object classification related to defaults.
>
> The following BOC's have been reviewed and approved by the
> Departmental BOC Team for transaction processing by the
> bureaus/offices.
>
> 33.1A Investments in Securities
>
> 33.2A Loans

**[40 GRANTS AND FIXED CHARGES]{.underline}**

This major object class covers Object Classes 41.0 through 44.0.

**[41 GRANTS, SUBSIDIES AND CONTRIBUTIONS]{.underline}** --

> 41.0 [Grants, subsidies and contributions.]{.underline} Cash payments
> to States, other political subdivisions, corporations, associations,
> and individuals for:

-   Grants (including revenue sharing).

-   Subsidies (including credit program costs).

-   Gratuities and other aid (including readjustment and other benefits
    for veterans, other than indemnities for death or disability).

> Contributions to foreign countries, international societies,
> commissions, proceedings, or projects that are:

-   Lump sum or quota of expenses.

-   Fixed by treaty.

-   Discretionary grants.

> Taxes imposed by State and local taxing authorities where the Federal
> Government has consented to taxation (excluding the employer's share
> of Federal Insurance Contribution Act taxes) and payments in lieu of
> taxes.
>
> [Note]{.underline}: Obligations under grant programs that involve the
> furnishing of services, supplies, materials and the like by the
> Federal Government, rather than cash, are not charged to this object
> class, but to the object class representing the nature of the
> services, articles, or other items that are purchased.
>
> The following BOC's have been reviewed and approved by the
> Departmental BOC Team for transaction processing by the
> bureaus/offices.
>
> 41.1C Cooperative Agreements
>
> 41.1G Grants
>
> 41.1P Payment in Lieu of Taxes (PILT) - Other Revenue Sharing
>
> 41.2A Subsidies, Contributions & Other Aid
>
> 41.2B Credit Reform Loan Subsidies
>
> 41.3A Indian Tribal Government Grant
>
> 41.4A Grants to Insular Areas

**[42 INSURANCE CLAIMS AND INDEMNITIES]{.underline}**

42. [Insurance claims and indemnities]{.underline}

> Benefit payments from the social insurance and Federal retirement
> trust funds and payments for losses and claims including those under
> the Equal Access to Justice Act.
>
> Include:
>
> Social insurance and retirement payments for individuals from trust
> funds for:

-   Social security.

-   Medicare.

-   Unemployment insurance.

-   Railroad retirement.

-   Federal civilian retirement.

-   Military retirement.

-   Other social insurance and retirement programs.

> Insurance payments from Federal insurance revolving funds, such as the
> Bank insurance fund, for:

-   Liquidation and insurance.

-   Litigation settlements due receivers and trustees.

-   Working capital outlays.

-   Net case resolution losses.

-   Other unpaid resolution obligations, not otherwise classified.

> Other claim or indemnity payments:

-   To veterans and former civilian employees or their survivors for
    death or disability, whether service-connected or not.

-   Of claims and judgments arising from court decisions or abrogation
    of contracts; indemnities for the destruction of livestock, crops,
    and the like; damage to or loss of property; and personal injury or
    death.

-   To or for persons displaced as a result of Federal and federally
    assisted programs, as authorized under 42 U.S.C. 4622-4624.

-   For losses made good on Government shipments.

-   From liquidating accounts on guarantees where no asset is received
    and where forgiveness is not provided by law.

-   Payments to former employees or their survivors for death or
    disability, whether service connected or not.

-   Payments to or for persons displaced as a result of Federal and
    federally assisted programs.

> Note: Classify other payments by Federal insurance revolving funds to
> object classes to which they apply, for example classify premiums on
> investments in Object Classes 33.0, Investments and loans and interest
> expenses in Object Class 43.0, Interest and dividends.
>
> The following BOC's have been reviewed and approved by the
> Departmental BOC Team for transaction processing by the
> bureaus/offices.
>
> 42.1D Tort Claims - Vehicle
>
> 42.1E Tort Claims -- Other
>
> 42.1F Payments under NOFEAR Act
>
> 42.1J Indemnities & Other Claims
>
> 42.1L Loan Guarantee Defaults
>
> 42.1R Loan Guarantee Default % Reduction

**[43 INTEREST AND DIVIDENDS]{.underline}**

> Include:

-   Interest

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-   Payments to creditors for the use of moneys loaned, deposited,
    overpaid, or otherwise made available.

-   Distribution of earnings to owners of trust or other funds.

-   Interest payments under lease-purchase contracts for construction of
    buildings.

> Exclude:

-   Interest portion of the payment of claims when a contract has been
    delayed by the Government. Classify these costs under the same
    object class used for the original contract.

> The following BOC has been reviewed and approved by the Departmental
> BOC Team for transaction processing by the bureaus/offices.
>
> 43.1A Interest

**[44 REFUNDS]{.underline}**

> Payments of amounts previously collected by the Government.
>
> Include:

-   Payments to correct errors in computations, erroneous billing, and
    other factors.

-   Payments to former employees or their beneficiaries for employee
    contributions to retirement and disability funds (e.g., payments
    made when employees die before retirement or before their annuities
    equal the amount withheld).

> [Note]{.underline}: In the account receiving the refund, previously
> recorded obligations will be reduced in the appropriate object
> class(es) by the amount of the refund, if the refund is received in
> the same year as the obligations are reported.
>
> The following BOC has been reviewed and approved by the Departmental
> BOC Team for transaction processing by the bureaus/offices.
>
> 44.1A Refunds

**[90 OTHER]{.underline}** This major object class covers object classes
91.0 through 99.5

**[91 UNVOUCHERED]{.underline}**

> 91.0 [Unvouchered]{.underline}
>
> Expenditures made lawfully for confidential purposes, including
> authorized payments made by law enforcement personnel to informants,
> which are not subject to detailed vouchering or reporting*.*
>
> The following BOC has been reviewed and approved by the Departmental
> BOC Team for transaction processing by the bureaus/offices.
>
> 91.0A Unvouchered

**[92 UNDISTRIBUTED]{.underline}**

> 92.0 [Undistributed]{.underline}
>
> Charges that cannot be distributed to the object classes listed above.
> The following BOC has been reviewed and approved by the Departmental
> BOC Team for transaction processing by the bureaus/offices.
>
> 92.0A Undistributed

**[93 LIMITATION ON EXPENSES (MAX SYSTEM)]{.underline}**

93. [Limitation on Expenses]{.underline}

> This object class is used when there is an annual limitation on
> administrative or other expenses for revolving and trust funds. (See
> Section 83.6 of the OMB Circular A-11) The following BOC has been
> reviewed and approved by the Departmental BOC Team for transaction
> processing by the bureaus/offices.
>
> 93.0A Limitation on Expenses
>
> 94.0 [Financial Transfers]{.underline}
>
> This object class is used for obligations that represent financial
> interchanges between Federal government accounts that are not in
> exchange for goods and services.
>
> 94.0A General Fund Disbursement

**[99 OBLIGATION TOTALS (MAX SYSTEM)]{.underline}**

> 99.0 [Subtotal, Obligations]{.underline}
>
> This entry is automatically generated by MAX:

-   For direct or allocation account obligations, the subtotal stub
    entry should appear when more than one object class category is
    reported in a single account.

-   For reimbursable obligations, the subtotal stub entry, "Reimbursable
    obligations," should appear, even if all reimbursable obligations
    are classified in a single object class category.

> 99.5 [Below reporting threshold]{.underline} **-**
>
> Use this object class adjustment line when:

-   The sum for an object class entry is \$500 thousand or less, that
    is, it is below the reporting threshold, and

-   The sum of all the below threshold amounts rounds to \$1 million or
    more.

> There will be only one adjustment line per object class schedule. It
> will:

-   Follow the last subtotal (object class 99.0) for the schedule.

-   Be coded 9995 in MAX.

> Do not report amounts of more than \$4 million in this object class,
> unless approved by OMB.
>
> 99.9 [Total New Obligations]{.underline}
>
> This entry is automatically generated by MAX.