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Subject:  OBJECT CLASS CODES

4-50-00   Purpose
     10   Application
     20   Object Classes Prescribed
     30   Definitions and Prescribed Object Classes.
            
4-50-00   PURPOSE

This chapter prescribes a uniform classification to be used in
classifying the financial transactions of the Department by object
class.  The classifications are an extension of the object
classifications prescribed in Office of Management and Budget (OMB)
Circular No. A-11.  Additional codes have been added to classify costs
and income and changes in asset, liability, and equity accounts not
otherwise affecting obligations.  The object class code is an
essential part of the automated coding of financial transactions. 

4-50-10   APPLICATION

     A.   Object Class.  The three-digit object classifications prescribed
     by OMB are used uniformly throughout the Government to report
     obligations for each account according to the nature of the
     services and articles procured.  The primary HHS additions to the
     OMB object class code structure are in the code range 50.0
     through 80.0.  Codes have been assigned to identify unfunded
     costs, income and expense items, asset, liability, and net worth
     items which do not necessarily affect obligations.  Each
     accounting system must, therefore, use these codes in classifying
     financial transaction documents representing obligations, applied
     costs, accrued costs, accrued expenditures, and disbursements. 
     The general ledger accounts or subsidiary accounts are aligned to
     facilitate the production of data by these classifications.  The
     OMB object classes have been further extended to four digits for
     more detailed classification of data as deemed necessary for HHS
     management purposes.

     B.   Object Class Detail.  HHS uses a four-digit alpha/numeric object
     class code structure which is uniformly used throughout the
     Department.  The first three digits is the OMB code which
     identifies the primary types or groups of objects within the OMB 
          object class, and is used in the preparation of OMB's MAX budget 
     system (MAX).  The last or fourth digit, which has been added by
     HHS, is used to identify specific objects within the primary type
     or group of objects.  The full four-digit code is used
     exclusively for Departmental purposes.

          The object class codes prescribed in this chapter permit more
     detailed review and analysis of common or special interest
     classes of data within the structure and insure uniformity of
     reporting such data.  It is intended that extended object class
     codes be standard throughout the Department.  Any planned use of
     an unassigned code should be submitted to the Deputy Assistant
     Secretary, Finance for review, approval and publication in this
     manual (see "Reserved for local use" under object class 25.90). 
     In the event the code is unique to one OPDIV's requirement, other
     OPDIVs need not include the code in their programs.  Should an
     OPDIV elect to use an unpublished, unassigned object class code
     for a special purpose, it must be understood that future
     developments may require use of such a code under the
     Departmental Accounting System, thereby requiring
     reclassification on the part of the OPDIV.

     C.   Accounting Requirements for Accrued Leave and Pay Classifications
  
               1.   Payroll Interface.  OPDIV accounting systems routinely 
          receive data from the Accounting for Pay System for
          recording data in the basic accounting system for all
          personnel/pay costs to include accrued leave.  Accrued leave
          earned is initially recorded under object class 50 and
          later, as leave is used, is reclassified to the object class
          10 pay classifications.  As a minimum, the value of accrued
          leave balances must be reflected in general ledger accounts
          as of the end of the last pay period applicable to types of
          filled positions and pay systems by the object classes which
          most nearly represent the nature of the cost.  An analytical
          distribution may be made to the appropriate codes, if
          necessary, to meet OMB and other year-end requirements.  The
          Departmental Accounting systems depend upon the Accounting
          for Pay System to provide these pay and leave costs in
          automated form, on a timely pay period basis.

               2.   OPDIV System Requirements.  OMB requires that leave for
          employees be funded at the time leave is used, with the
          exception that leave may be funded at the time leave is
          earned when specifically authorized by law.  At present
          neither the HHS Division of Personnel and Payroll Operation
          or the Accounting for Pay System can distinguish detail
          payroll data by these two divisions when payroll data are
          being processed.  Therefore, the Accounting for Pay System
          will classify the leave earned and used by the object class
          codes in the 50 series since the major portion of all leave
          applies to unfunded activity.  When OPDIVs process these pay
          data in their accounting systems they must provide for
          recoding the data applicable to the funded leave to the
          appropriate object class codes 11.8E through 11.8M through
          the use of the Appropriation (IMN) code in the Common
          Accounting Number table.  In summary, leave data will be
          processed as follows:

                    Accounting for Pay System Activity

                         a.   All leave earned and adjustments will be identified by
               type of leave by object class codes 51.11 through
               51.14.

                         b.   All leave used will be identified by type of leave by
               object class codes 51.21 through 51.24.

                         c.   All day-to-day use of leave will be included in the
               paid amounts by object class codes 11.11 through 11.14
               and 11.31 through 11.3C as appropriate (type of
               position filled and by pay system).

                                   (1)  The amounts paid must separately indicate the
                    amounts for work performed and the amounts for
                    non-productive time (leave used). 

                         d.   All lump sum leave payments will be included in the
               paid amounts by object class codes 11.1A through
               11.1D; and 11.3J through 11.3M, as appropriate (type
               of position filled and by pay system).

                         e.   All leave transferred in (+) or out (-) of the
               accounts will be identified by object class codes
               52.11 through 52.14 (by type of leave).

                    OPDIV Accounting System

                         a.   Leave earned (+) will be recorded by object class by
               type of leave and fund as follows:

                                   (l)  For leave accrued as unfunded liability - object
                    class codes 51.11 through 51.14.

                                   (2)  For leave accrued as a funded liability - object
                    class codes 11.8E through 11.8H.
                         b.   Leave used (-) day-to-day and lump sum leave payments
               will be recorded by object class by type of leave and
               fund as follows:
.                                   (l)  For leave accrued as unfunded liability - object
                    class codes 51.21 through 51.24, which will
                    reduce the accrued liability.

                                   (2)  For leave accrued as a funded liability - object
                    class codes 11.8J through 11.8M, which will
                    reduce the accrued liability.

                         c.   All day-to-day use of leave, lump sum use of leave,
               and leave transferred in or out will be treated the
               same as indicated above.

                         d.   The transaction code, object class codes, and selected
               IMNs will cause the leave earned amounts to be treated
               as an unfunded liability, and will not charge the
               accrued leave against obligational authority.  The
               object class codes for leave used will liquidate the
               leave liability to the extent of the value of leave
               used.  The amount of leave used will be a charge
               against obligational authority and as accrued
               expenditures to the extent of the value of leave used
               and paid.

                         e.   The transaction code, object class codes, and selected
               IMNs will cause the leave earned amounts to be treated
               as a funded liability for those funds specifically
               authorized by law, and will charge the accrual against
               obligational authority and will increase accrued
               expenditures.

                              Subsequently, the object class codes for leave used
               will liquidate the leave liability to the extent of
               the value of leave used and paid.

          4-50-20   OBJECT CLASSES PRESCRIBED

          The following object classes (OMB and HHS) are prescribed:

                    10.0      PERSONNEL SERVICES AND BENEFITS (11.0 - 13.1)
          
                    11.0      Personnel compensation
                    11.1      Full-time permanent
                    11.3      Other than full-time permanent
                    11.5      Other personnel compensation
                    11.7      Military personnel
                    11.8      Special personal services payments
                    11.9      Total personnel compensation (used for A-11 reporting
               purposes only). 
                  12.0      Personnel benefits
                  12.1      Civilian personnel benefits
                  12.2      Military personnel benefits

                  13.1      Benefits for former personnel

                  20.0      CONTRACTUAL SERVICES AND SUPPLIES (21.0 - 26.0)

                  21.0      Travel and transportation of persons

                  22.0      Transportation of things
        
                  23.0      Rent, communications, and utilities
                  23.1      Rental payments to GSA
                  23.2      Rental payments to others     
                  23.3      Communications, utilities, and other charges

                  24.0      Printing and reproduction

                  25.0      Other contractual services
                  25.1      Advisory and assistance services
                  25.2      Other services
                  25.3      Purchases of goods & services from Govt. accounts
                  25.4      Operation and maintenance of facilities
                  25.5      Research and development contracts
                  25.6      Medical care
                  25.7      Operation and maintenance of equipment
                  25.8      Subsistence and support of persons
        
                  26.0      Supplies and materials

                  30.0      ACQUISITION OF ASSETS (31.0 - 33.0)  

                  31.0      Equipment
                  32.0      Land and structures
                  33.0      Investments and loans

                  40.0      GRANTS AND FIXED CHARGES (41.0 - 44.0)

                  41.0      Grants, subsidies, and contributions
                  42.0      Insurance claims and indemnities 
                  43.0      Interest and dividends 
                  44.0      Refunds

                  50.0      UNFUNDED ITEMS AND ADJUSTMENTS THEREOF
                            (51.0 - 52.0, HHS USAGE ONLY) 

                  51.0      Leave accruals & adjustments for forfeiture & use
                  52.0      Leave balances transferred in or out

                  60.0      CHANGES AND ADJUSTMENTS OF GENERAL LEDGER ACCOUNTS
              WHICH MAY ALSO INVOLVE COST OR INCOME ACCOUNTS
                 (61.0, HHS USAGE ONLY) 

                  61.0      Transactions involving capitalization, depreciation,
              amortization, sales, income, advances, reimbursements,
              and receipts.

                  80.0      REDISTRIBUTION AND REALLOCATIONS OF COSTS, ADJUSTMENTS
              AND CLOSING ENTRIES 
                 (81.0, HHS USAGE ONLY) 
                  81.0      Transactions involving transfers, allocations, 
              adjusting and closing entries.

                  90.0      OTHER (91 THROUGH 99)

                  91.0      Unvouchered
                  99        Not otherwise classified (HHS usage only)
                            (includes 99.00 and 99.01)

         4-50-30  DEFINITIONS AND PRESCRIBED OBJECT CLASSES

The definitions that follow conform to those prescribed in Section
35.5 of OMB Circular No. A-11.  The object class codes are listed
under each applicable OMB/HHS object class.  The three digit object
class codes are required for budgetary reporting.  The full four digit
object class codes are used in all HHS accounting systems.

                  10.00     PERSONNEL SERVICES AND BENEFITS (11.00 - 13.10)

                  11.00     Personnel compensation - Gross compensation for
              personal services rendered to the Government by
              Federal civilian employees, military personnel, and
              non-Federal personnel.

                  11.10     Full-time permanent - Regular salaries and wages paid
              directly to civilian full-time permanent employees, as
              defined in section 35.3 of OMB Circular No. A-11, and
              other payments that become part of the employee's
              basic rate of pay (e.g. geographic differentials and
              critical position pay).  Includes regular salaries and
              wages paid to employees while on annual, sick,
              compensatory or other paid leave, and lump sum
              payments for annual leave upon separation; excludes 
              compensation above the basic rate , e.g., for overtime
              or other premium pay, which should be recorded under
              object class 11.50.  Includes regular pay of the
              commissioned officers of the Public Health Service
              (PHS).

                            Where employees are paid from more than one
              appropriation, the applicable portion will be included
              under each appropriation.  Include compensation for
              all workdays in the fiscal year.

                  11.11     Base pay - Full-time civilian
                  11.12     Base pay - Full-time wage board
                  11.13     Base pay - Full-time consultant
                  11.14     Base pay - Commissioned officer
                  11.15     Sick leave used
                  11.16     Normal leave - Civilian
                  11.17     Normal leave - Wage board
                  11.18     Normal leave - Consultant
                  11.19     Annual leave - Commissioned officer
                  11.1A     LSLP - Civilian
                  11.1B     LSLP - Wage board
                  11.1C     LSLP - Consultant
                  11.1D     LSLP - Commissioned officer
                  11.1F     Administrative leave - Civilian
                  11.1G     Administrative leave - Wage board
                  11.1J     Administrative leave - Consultant
                  11.1K     Quarters deduction - Civilian
                  11.1L     Quarters deduction - Wage board
                  11.1M     Quarters deduction - Consultant
                  11.1P     Subsistence/laundry deduction - Civilian
                  11.1Q     Subsistence/laundry deduction - Wage board
                  11.1R     Subsistence/laundry deduction - Consultant
                  11.1T     Geographic adjustment pay

                  11.30     Other than full-time permanent - Regular salaries and
              wages, including obligations for lump sum payments for
              annual leave upon separation, paid directly to Federal
              civilian employees for part-time, temporary, or
              intermittent employment, as defined in section 35.3 of
              OMB Circular No. A-11.   Includes pay for employees in
              the Competitive and Excepted Services with
              appointments that are not designated as full-time
              permanent under object class 11.1.  Includes pay for
              employees in the Senior Executive Service who are
              serving under limited term appointments and under
              limited emergency appointments, as defined in 5 U.S.C.
              3132(a)(5) and under limited emergency appointments,
              as defined in 5 U.S.C. 3132(a)(6).  .  
              NOTE:  Personal services for individuals under
              contract and reportable under Office of Personnel
              Management (OPM) as a Federal employee is normally
              classified under 11.30 or 11.50, as appropriate. 
              Payments to a contractor for the personal services of
              a group of the contractor's employees will be
              classified according to the type of contract involved
              under object class 25 (e.g., personal service
              contracts for operation and maintenance of facilities
              will be classified under object class 25.40).

              Examples

                            Part-time employment - Regular pay for employment with
              appointments that require work on a prearranged
              schedule of hours or days of work less than the
              prescribed hours or days of work for full-time
              employees in the same group or class.

                            Temporary employment - Regular pay for full-time
              employment for a limited period of time that is
              generally less than a year, i.e., seasonal employment
              of employees, without permanent appointment.  Also pay
              for employees with term appointment and pay for
              employees whose tenure is without specific limitation,
              i.e., indefinite appointment.

                            Intermittent employment - Regular pay for employment
              of consultants and other employees with appointments
              that require work on an irregular or occasional basis,
              with hours or days work not based on a prearranged
              schedule.  Compensation is paid only for time actually
              employed or services actually rendered.

                  11.31     Base pay - Full-time civilian
                  11.32     Base pay - Full-time wage board
                  11.33     Base pay - Full-time consultant
                  11.34     Base pay - Commissioned officer (includes COSTEP)
                  11.35     Base pay - WAE civilian (when actually employed)
                  11.36     Base pay - WAE wage board
                  11.37     Base pay - WAE consultant
                  11.3A     Base pay - Part-time civilian
                  11.3B     Base pay - Part-time wage board
                  11.3C     Base pay - Part-time consultant
                  11.3D     Sick leave used
                  11.3E     Normal leave - Civilian
                  11.3F     Normal leave - Wage board
                  11.3G          Normal leave - Consultant
    
                  11.3H     Annual leave use - Commissioned officer
                  11.3J     LSLP - Civilian (lump sum leave paid)
                  11.3K     LSLP - Wage board
                  11.3L     LSLP - Consultant
                  11.3M     LSLP - Commissioned officer
                  11.3P     Administrative leave - Civilian
                  11.3Q     Administrative leave - Wage board
                  11.3R     Administrative leave - Consultant
                  11.3T     Geographic adjustment pay
    
                  11.50     Other personnel compensation - All personnel
              compensation above basic rates paid directly to
              civilian employees.  Excludes cash allowances for
              higher cost of living locations, which are classified
              under object class 12.10.  Includes overtime, holiday
              pay, Sunday pay, night work differential, supervisory 
              differential, and hazardous duty pay, as defined in
              section 35.3 of OMB Circular No. A-11.

                 Examples

                            Overtime - Payments for services in excess of the 40
              hour week or 8 hour day.
                  
                            Holiday pay - Payments for services of 8 hours or less
              on holidays or days treated as holidays.

                            Sunday pay - Payments above the basic rate of 8 hours
              or less of regularly scheduled work on Sundays for
              which this premium pay is given.

                            Night work differential - Payments above the basic
              rate for night work which is not subject to overtime
              or Sunday pay.

                            Post differentials - Payments authorized under 5
              U.S.C. 5925 above the basic rate for service at
              hardship posts abroad and which are based upon
              conditions of environment differing substantially from
              those in the contiguous 48 States and the District of
              Columbia.

                            Other payments above basic rates - Payments above
              basic rates for stand-by pay and premium pay in lieu
              of overtime and other payments not separately
              classified.

                            Cash awards - One time payments that do not become
              part of the employee's base pay; such as cash
              incentive awards, performance awards, meritorious and
              distinguished executive awards of rank.  Includes cash
              awards to employees who save the government money by
              marketing their homes in connection with a permanent
              change of station.

                  11.51     Overtime pay - Civilian
                  11.52     Overtime pay - Wage board
                  11.54     Holiday pay - Civilian
                  11.55     Holiday pay - Wage board
                  11.57     Sunday pay - Civilian
                  11.58     Sunday pay - Wage board
                  11.59     Staffing differential
                  11.5A     Night work differential - Civilian
                  11.5B     Night work differential - Wage board
                  11.5C     Supervisory differential
                  11.5D     Special pay - Dental and veterinarian; Variable
              special pay - Medical; Board certified pay for
              commissioned officers; and Baylor Plan special pay -
              Nurses
                  11.5E     Physician and dentist special pay - Other compensation
              under Title 38
                  11.5F     Post differential (hardship post abroad) - Civilian
                  11.5G     Post differential (hardship post abroad) - Wage board
                  11.5H     Post differential (hardship post abroad) -
              Commissioned officer
                  11.5I     Post differential (hardship post abroad) - Consultant
                  11.5K     Relocation incentive award
                  11.5L     Incentive pay (leprosarium, flying duty, etc.)
                  11.5M     Incentive award - Commissioned officer
                  11.5N     Cash awards - grades 13-15
                  11.5P     Performance award - Senior executive service
                  11.5Q     Meritorious executive award - Senior executive service
                  11.5R     Distinguished executive award - Senior executive
              service
                  11.5S     Cash awards, below grade 13
                  11.5T     Performance awards, grades 13-15
                  11.5U     Performance awards, below grade 13
                  11.5V     Frequent Flyer Cash Award Pilot (CDC only)
                  11.5W     Other payments above base salary - Civilian
                  11.5X     Other payments above base salary - Wage board
                  11.5Y     Other payments above base salary - Consultant
                  11.5Z     Other payments above base salary - Commissioned
              officer

                  11.70     Military personnel - Pay of military personnel, 
              including amounts above basic rates; for example,
              overtime, holiday pay, night work differential,
              hazardous duty pay, flight pay, and extra pay based
              upon conditions of environment (except cost of living
              allowances for locations outside the contiguous 48
              States and the District of Columbia which are
              classified under object class 12.2).  Also includes
              basic allowances for subsistence (BAS) and for
              quarters (BAQ).  Excludes payments made to other
              agencies for services of military personnel on
              reimbursable detail, which are classified under object
              class 11.80.  (NOTE: NOT APPLICABLE TO HHS DURING
              PEACE TIME.)

                  11.80     Special personal service payments - Regular salaries
              and wages paid directly to persons whose workyears are
              not reportable to the Office of Personnel Management
              (OPM) as Federal civilian employees and payments for
              personal services that do not represent salaries or
              wages paid directly to Federal employees.
                                                           
                             Examples

                            Compensation of persons not reportable as Federal
              employees - Payments for compensation to persons not
              included in regular employment reports to OPM, such
              as:  witnesses, casual workers, and patient and inmate
              help.  Includes compensation in the nature of
              allowances to trainees and volunteers.  Also includes
              payments for salary equalization authorized under 5
              U.S.C. 3373 and 3584 for individuals on leave of
              absence for employment with international
              organizations or State and local governments. (During
              the period of leave of absence, such persons are not
              included in reports on Federal employment to OPM if
              the Federal agency pays 50 percent or less of the
              person's salary).

                            Payments for reimbursable details - Payments made to
              other agencies for services of civilian employees and
              military personnel on reimbursable detail (both
              compensation and personnel benefits). Excludes other
              payments for reimbursable activities between
              Government accounts, which are classified under object
              class 25.30.

                            Agency reimbursement to the Civil Service Retirement
              and Disability fund for reemployed annuitants -
              Payments by an agency employing an annuitant to
              reimburse the Civil Service Retirement and Disability
              Fund for the annuity paid to that employee, as
              required by PL 94-397 (5 U.S.C. 8339, 8344).

                            Annual leave - This amount will be included in those
              cases where annual leave is funded when it accrues. 
              It will represent the net difference between annual
              leave earned and used during the year.  The excess of
              annual leave earned over annual leave taken will be a
              positive amount; the excess of annual leave taken over
              annual leave earned will be a negative entry.

                            Annual leave is classified as funded only when the law
              specifically authorizes the fund to record and report
              accrued leave earned as obligations  incurred.  Use
              object class codes in the 51 series for the accrual of
              leave for all other fund accounts.

                  11.81     Employee on reimbursable detail from another Agency
                  11.82     Reimbursement to the Civil Service Retirement and
              Disability Fund for reemployed annuitants
                  11.85     Compensation of persons not reportable as Federal
              employees
                  11.8A     Allowances to trainee
                  11.8E     Annual leave earned and adjustments
                  11.8F     Commissioned officer leave earned and adjustments
                  11.8H     Compensatory leave earned and adjustments
                  11.8J     Annual leave used (regular and LSLP) (-)
                  11.8K     Commissioned officer leave used (regular and LSLP) (-)
                  11.8M     Compensatory leave used (-)

                  12.00     Personnel benefits - Benefits for currently employed
              Federal civilian, military, and certain non-Federal
              personnel.  (Payments of benefits to certain former
              Federal civilian and military personnel are classified
              under object classes 13.10 and 42).

                  12.10     Civilian personnel benefits - Cash allowances paid
              directly to Federal civilian employees and payments to
              other funds for the benefit of these employees, and
              benefits authorized by statute to be paid, including
              those to certain non-Federal civilian employees.

                            This object class consists of all such payments
              whether or not the personnel compensation of these
              employees is classified under object classes 11.10
              through 11.80.  Benefit payments for non-Federal
              civilian employees under this object class include
              persons not reportable to OPM as Federal employees.

                            Excludes cash incentive awards classified under object
              class 11.50 and perquisites provided in kind (which
              are classified under the object class representing the
              nature of the item purchased), and payments to former
              employees resulting from their employment.

                            Examples

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

                            Reimbursement for professional liability  insurance -
              Payments to reimburse qualified Federal employees for
              one half the cost of professional liability insurance
              premiums, as authorized by P.L. 104-208.

                            Allowances - Includes quarters allowances, uniform
              allowances (when paid in cash), special pay that is
              paid in a lump sum, reimbursements for notary public
              expenses, and allowances above basic rates of pay for
              service outside the contiguous 48 states and the
              District of Columbia to compensate for a substantially
              higher cost of living at the post of assignment than
              the cost of living in the District of Columbia (as
              authorized under 5 U.S.C. 5924, 5941).

                            Also includes allowances for separate maintenance,
              education for dependents, transfers for employees
              stationed abroad, and personal allowances based upon
              assignment or position.

.                            Relocation and other expenses related to permanent
              change of station (PCS) - Includes authorized
              allowances for expenses incurred in connection with
              the sale of a residence, or settlement of unexpired
              lease, subsistence while occupying temporary quarters,
              and miscellaneous moving expenses, as authorized under
              5 U.S.C. 5724a.  Also includes reimbursement of
              amounts equal to income taxes incurred by transferred
              employees for moving and storage expenses under 5
              U.S.C. 5724b and contractual charges for relocation
              services under 5 U.S.C. 5724c.  Charges for other PCS
              expenses are classified under object class 12.20, 21,
              22, or 25.70 as appropriate.

                            Payments to other funds - Includes employer's share of
              employee retirement, life insurance and health
              insurance benefits, accident compensation (e.g.,
              payments to the Office of Worker's Compensation),
              Federal Insurance Contribution Act taxes, and other
              such payments.  Includes agency payments to finance
              fiduciary insurance costs of the Federal Retirement
              Thrift Investment Board.  Also includes agency $80
              payments to the Civil Service Retirement and
              Disability Fund (CSRDF) for PY and CY for currently-
              employed CSRS and FERS personnel, as required under
              the Federal Workforce Restructuring Act of 1994.

                            NOTE:  After 1998, agencies are no longer required to
              make the $80 payments to CSRDF.

                            Subsidies for commuting costs -Includes payments to
              subsidize the costs of Federal civilian employees in
              commuting by public transportation.

                  12.11     Civil Service Retirement Act (CSRA) - Employer
              contribution - Civilian
                  12.12     Federal Insurance Contributions Act (FICA) - Employer
              contribution - Civilian
                  12.13     Federal Insurance Contributions Act (FICA) - Employer
              contribution - Commissioned officer
                  12.14     Federal Employees Group Life Insurance (FEGLI) -
              Employer contribution - Civilian
                  12.15     Federal Employees Group Life Insurance (FEGLI) -
              Employer contribution - Commissioned officer
                  12.16     Servicemen's Group Life Insurance (SGLI) - Employer
              contribution - Commissioned officer
                  12.17     Federal Employees Health Benefits Act (FEHBA) -
              Employer contribution - Civilian
                  12.18     Employees Accident Compensation Fund - All
                  12.19     Continuation pay - Commissioned officer (medical)
                  12.1A     Federal Insurance Contribution Act (FICA) - Employer
              contribution for PCS or relocation expense (use only
              when requirement exists to differentiate cost from
              payroll FICA using object class 12.12 and 12.13)
                  12.1B     Uniform allowance - Civilian
                  12.1C     Uniform allowance - Commissioned officer
                  12.1D     Basic allowance for quarters and subsistence -
              Civilian
                  12.1E     Basic allowance for quarters and subsistence -
              Commissioned officer
                  12.1F     Cost of living allowance abroad (other than hardship
              posts abroad) - Civilian
                  12.1G     Cost of living allowance abroad (other than hardship
              posts abroad) - Commissioned officer
                  12.1H     Educational (stipend) allowance - Civilian
                  12.1J     Educational (stipend) allowance - Commissioned officer
                  12.1K     Family separation allowance - Commissioned officer
                  12.1L     Dislocation allowance - Commissioned officer
                  12.1M     Temporary subsistence expense (incident to employment
              or change of station) - Civilian
                  12.1N     Real estate costs (incident to employment or change of
              station) - Civilian
                  12.1P     Allowance for miscellaneous expenses (incident to
              employment or change of station) - Civilian
                  12.1Q     Thrift Savings Fund (fiduciary insurance) - Employer
              contribution - Civilian
                  12.1R     Housing allowance - Commissioned officer
                  12.1S     Federal Employees Retirement System (FERS) - Employer
              contribution - Civilian
                  12.1T     Relocation tax allowance
                  12.1U     Third party relocation services
                  12.1V     Tax-deferred savings plan - Employer contribution
              (mandatory) - Civilian
                  12.1W     Tax-deferred savings plan - Employer contribution
              (matching) - Civilian
                  12.1X     Interest on savings under PL 89-538 - Commissioned
              officer
                  12.1Y     Other personnel benefits - Civilian
                  12.1Z     Other personnel benefits - Commissioned officer
                  12.AA     Retention allowance
                  12.AB     Recruitment bonus
                  12.AC     Relocation bonus
                  12.AD     Retirement systems for Biomedical Research Service
                  12.AE     Transit subsidy
                  12.AF     Tax allowance - TDY Travel 
                  12.AG     Bank equivalent late fee - Travel
                  12.AH     Child Care Subsidy (PL 106-58, sect 643 pilot)

                  12.20     Military personnel benefits - Comprises cash allowance
              and payments to other funds for military personnel. 
              Excludes pay classified under object class 11.70 and
              benefit payments to veterans resulting from their past
              service.

                            NOTE:  NOT APPLICABLE TO HHS DURING PEACE TIME 

                  13.10     Benefits for former personnel - Benefits due to former
              employees or their survivors on the basis (at least in
              part) on the length of service to the Government. 

                            Excludes benefits provided in kind, such as hospital
              and medical care, which are classified under the
              object class representing the nature of the items
              purchased.

                            Examples

                            Retirement benefits - Compensation in the form of
              pensions, annuities, or other retirement benefits paid
              to former military and certain civilian government
              personnel or their survivors, exclusive of payments
              from retirement trust funds, which are classified
              under object class 42.

                            Separation pay - Severance payments to former
              employees involuntarily separated through no fault of
              their own and voluntarily separation incentive (VSI)
              payments to employees who voluntarily separate from
              Federal service.

                            Other benefits - Payments to other funds for ex-
              Federal employees and ex-service persons (e.g., agency
              payments to the unemployment trust fund for ex-
              employees and one-time payment of 9 percent 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 fund for annuitants.

                  13.11     Retirement and disability retirement pay - 
                                                               Commissioned officer                  
                  13.12     Severance pay
                  13.13     Annuity pay - Commissioned officer
                  13.14     Unemployment compensation (PL 96-498)(payments to U.S.
              Department of Labor for Federal Employees Compensation
              Account)
                  13.15     Voluntary separation incentive payments
                  13.16     Payments to CSRS (related to voluntary separation
              incentive payments)
                  13.19     Other benefits

                  20.00     CONTRACTUAL SERVICES AND SUPPLIES 21.00 - 26.00)

                  21.00     Travel and transportation - Obligations for
              transportation of government employees or others,
              their per diem allowance while in an authorized travel
              status, and other expenses incident to travel 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 if persons in and around the official
              station of an employee.

                            NOTE:  Costs for this object class are grouped in
              common categories according to the purpose of travel
              and for recording in the accounting system by object
              class code.  The office initiating the travel is
              responsible for placing the accounting classification
              and dollar cost on the travel order.  When a person is
              accomplishing tasks involving more than one purpose,
              the cost will usually be allocated between the
              applicable object class codes according to the
              traveler's best estimate.  See object class
              definitions for specific guidance.

                            Data for special studies, one-time reports, occasional
              queries, periodic budget analyses, etc., will be
              provided by sampling techniques.  Additional object
              classes will be established by the Department when a
              continuous proven need for information is indicated.

                                  Examples

                            Transportation of persons - Contractual obligations
              for services in connection with carrying persons from
              place to place, by land, air or water and the
              furnishing of accommodations incident to actual
              travel.  Includes 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 the 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 transportation
              of things).  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.  Also 
              includes bus, subway, streetcar, and taxi fares
              (including tips) whether used for local transportation
              or for travel away from a designed post of duty.

                            Subsistence for travelers - Payments to travelers of
              per diem allowances or reimbursement of actual
              expenses for subsistence.  Other types of subsistence
              payments are classified under object class 25.80.

                            Transportation expenses incident to permanent change
              of station (PCS) - Payments to employees for
              transportation expenses and per diem allowances or
              reimbursement of actual travel expenses associated
              with a permanent change of station (including travel
              expenses and per diem for the employee's immediate
              family), as authorized under 5 U.S.C. 5724a.  Charges
              for other PCS expenses are classified under object
              class 12.10, 12.20, 22, or 25.70 as appropriate.

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

                  21.10     Site visit - To visit a particular site in order to
              personally perform operational or managerial
              activities, e.g., assist contractors and grantees
              during preaward negotiations, program monitoring, and
              postaward evaluations; review activities concerning
              establishment of entitlement, benefits, and claims of
              beneficiaries and recipients; conduct hearings on
              dissemination of policy guidelines; carry out an
              audit, investigation or inspection to include
              regulatory reviews of internal and external
              activities, conduct negotiations to include judicial
              and administrative procedures, and other proceedings
              and negotiations to avoid or settle litigation;
              provide program and administrative instructions; and
              provide technical assistance.

                            Program
        
                  21.11     Domestic
                  21.12     Foreign

                            Administration & management

                  21.13     Domestic
                  21.14     Foreign

                            Audit, investigation & inspection

                  21.15     Domestic
                  21.16     Foreign

                            Litigation

                  21.17     Domestic
                  21.18     Foreign

                  21.20     Information meeting - To attend a meeting to discuss
              day-to-day operational support of program activities
              including staff meetings and orienta-tion between
              field, regional, and central office; and review status
              reports or discuss topics of general interest.  An
              information meeting may be a scientific, technical or
              professional meeting at either a domestic or
              international site.  If a site visit is conducted as
              part of the same trip consider the entire trip to be
              site visit except for consultant travel.  All
              consultant travel will be included in this category.

                            Program
 
                  21.21     Domestic - Non-consultant
                  21.22     Domestic - Consultant
                  21.23     Foreign - Non-consultant
                  21.24     Foreign - Consultant

                            Administration & management

                  21.25     Domestic - Non-consultant
                  21.26     Domestic - Consultant
                  21.27     Foreign - Non-consultant
                  21.28     Foreign - Consultant

                  21.30     Speech or presentation - To make a speech or a
              presentation, deliver a paper or otherwise take part
              in a formal program other than a training course.  All
              advisory committee travel will be included in this
              category and will be considered as domestic travel.

                            Program

                  21.31     Domestic
                  21.32     Foreign

                            Administration & management

                  21.33     Domestic
                  21.34     Foreign
                  21.35     Advisory committees

                  21.40     Training attendance - To receive training associated
              with developing and improving employees' knowledge,
              skills, performance and attitude including training
              conferences held for professional development. Foreign
              travel will not be charged to these subcategories.

                  21.41     Internal (HHS)
                  21.42     Inter-agency
                  21.43     Non-government
                  21.45     Regulatory (FDA)

                  21.50     Conference attendance - To attend a conference,
              convention, seminar or symposium for purposes of
              observation or education directly related to the
              program mission or initiative only with no formal role
              in the proceedings.

                  21.51     Domestic
                  21.52     Foreign
                  21.53     Domestic - Regulatory (FDA)
                  21.54     Foreign - Regulatory (FDA)

                  21.60     Relocation - To move from one official duty station to
              another (same as PCS or PCS move, to include a house
              hunting trip).

                  21.61     PCS civilian - Domestic 

                  21.6A     Relocation (other than new employee)
                  21.6B     Preemployment interview 
                  21.6C     Relocation of new employee
                  21.6D     Relocation of new employee's family

                  21.62     PCS civilian - Foreign

                  21.6E     Relocation (other than new employee)
                  21.6F     Preemployment interview 
                  21.6G     Relocation of new employee
                  21.6H     Relocation of new employee's family

                            PCS Commissioned officer

                  21.63     Domestic
                  21.64     Foreign

                  21.70     Entitlement - Transportation, per diem and allowances
              and actual expenses to which an employee (or
              dependent) is entitled as a result of an assignment;
              e.g., official vacation or home leave; medical,
              emergency, and educational travel.  Charges to
              entitlement will be limited to foreign travel.

                  21.71     Home leave
                  21.72     Medical and emergency
                  21.73     Educational

                  21.80     Special mission - To carry out a special Agency
              mission, e.g., transfer patients between facilities;
              provide security of a person or a shipment (such as a
              diplomatic pouch); move witnesses and appellants from
              residence to other locations; for travel by Federal
              beneficiaries, claimants, personnel detailed to other
              stations for special duties, and other non-employees. 
              Except for security travel and disaster and emergency
              assistance, charges to all other subcategories will be
              limited to domestic travel.

                            Security

                  21.81     Domestic
                  21.82     Foreign
                  21.83     Non-OPDIV personnel
                  21.84     Witnesses

                            Patients transfer

                  21.85     Between non-Federal & HHS facilities
                  21.86     Between HHS out-patient clinic & HHS hospital
                  21.87     Temporary details

                            Disaster & emergency assistance

                  21.88     Domestic
                  21.89     Foreign

                  21.90     Other travel - Object class codes 21.91 through 21.97
              are for the exclusive use of the PHS successor
              agencies to fulfill unique requirements for management
              of international travel.  They all pertain to foreign
              travel.  For purposes of Departmental travel reporting
              to central control agencies, the amounts recorded in
              these codes will be combined with the object class
              codes listed in brackets and in bold type at the end
              of each object class definition.  Object classes codes
              21.99 and 21.9A - 21.9Z  apply to all OPDIV/Agency
              accounting systems.

                  21.91     International contract/grant site visit travel - PHS
              supported travel to make site visit in connection with
              any PHS contract or grant to an overseas institution. 
              (21.12)

                  21.92     International regulatory/inspectional travel -
              International travel to fulfill statutory obligations
              related to protecting the health and welfare of the
              American people (e.g., travel to fulfill requirements
              of the Food, Drug and Cosmetics Act or of the
              Immigration and Naturalization Act).  (21.16)

                  21.93     International bilateral agreement related travel -
              Activities related to the planning, implementation, or
              review of activities under the official bilateral
              health programs, such as the official programs of
              cooperation under the U.S. - Peoples' Republic of
              China Health Protocol, the C.I.S (formerly U.S.S.R.)
              Health Agreement, the U.S. - Italy Health Agreement,
              the U.S. - Israel Health Agreement, and others, 
              (21.12)

                  21.94     International other bilateral travel - Travel for
              bilateral cooperation between the U.S. and another
              country, but which is not under the aegis of a formal
              bilateral agreement.  (21.12)

                  21.95     International multilateral travel - Activities related
              to the official representation to multilateral
              organizations and/or the implementation of programs of
              those organizations, including advisory services. 
              (21.12)

                            This includes the following organizations: 

                                 o    Food and Agriculture Organization (FAO)
                                 o    International Agency for Research on Cancer
                                      (IARC)
                                 o    International Center for Diarrheal Disease
                                      Research (ICDDR)
                                 o    International Labor Organization (ILO)
                                 o    Pan American Health Organization (PAHO)
                                 o    United Nations Children's Fund (UNICEF)
                                 o    United Nations Development Program (UNDP)
                                 o    United Nations Environmental Program (UNEP)
                                 o    United Nations Narcotics Commission (UNNC)
                                 o    United Nations Population Commission (UNPC)
                                 o    World Health Organization (WHO)

                  21.96     Special international mission travel - Disaster or
              emergency assistance related to the program mission of
              the agency.  Examples include epidemiological
              assistance in the face of an
                            overseas polio epidemic, travel to consult with other
              countries following a major disaster, consultations on
              a major overseas food contamina-tion problem, travel
              to escort an alien mental patient to his home country,
              and the like.  This type of travel draws upon the
              unique capabilities of the PHS and is performed on
              behalf of the U.S. Government, not just to achieve a
              more limited agency objective.  (21.89)

                  21.97     International scientific/professional meeting travel -
              To attend a conference, convention, seminar or
              symposium for the purposes of observation and
              education; or to make a speech or presentation or
              deliver a paper or otherwise participate in a formal
              program, except for international meetings which are.                            normally held in the U.S. and which are being held in
              Canada or U.S. border areas.  (21.50 and 21.30 -
              divide according to purpose)

                  21.99     Unidentified travel (including unidentified
              international travel) - When the purpose of travel
              cannot be properly identified at the time of the
              request, the amount may be recorded as unidentified. 
              The amount must be moved to the proper classification
              once identification is made.

                            NOTE:  The following classification range has been
              reserved for Special Travel Projects which will be
              defined by the OPDIVs and approved by the Department. 
              (21.9A through 21.9Z)

                  21.9A     Union negotiations - Travel by union representatives
              granted official time to engage in bargaining
              sessions.

                  21.9B     Union representational activities - Travel by union
              representatives granted official time to engage in
              representational activities other than bargaining
              sessions.

                  21.9C     Master agreement negotiations (union) - Travel by
              union representatives granted official time to engage
              in the master agreement negotiations.

                  21.9D     Master agreement negotiations (management)          -
              Travel by management representatives granted official
              time to engage in the master agreement negotiations.

                  21.9L     Travel - Interest late fee - (late payment interest
              fees for travel vouchers) 

                  21.9M     Travel management fees - (fees paid to travel
              management centers)

                  22.00     Transportation of things - Contractual obligations for
              the transportation of things (including animals), and
              for other services incident to the transportation of
              things.  (Excludes transportation paid by a vendor,
              regardless of whether the cost is itemized on the bill
              for the commodities purchased by the government.) 
              Transportation costs incident to delivery and
              installation of equipment should be capitalized where
              conditions permit positive and ready identification,
              and the equipment meets the Departmental
              capitalization criteria.

                            Examples

                            Freight and express - Charges by common carrier and
              contract carrier, including freight and express,
              demurrage, switching, recrating, 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 - Postage used in parcel post and
              charges for express package services (i.e., charges
              for transporting freight).  (It excludes other postage 
              and charges that are classified under object class
              23.30.)

                            Transportation of household goods related to permanent
              change of station (PCS) travel - Payments to Federal
              employees for transportation of household goods and
              effects or house trailers in lieu of payment of actual
              expenses when payment is for transfer of personnel
              from one official station to another.  Charges for
              other PCS expenses are classified under object class
              12.10, 12.20, 21, or 25.70, as appropriate.

                  22.10     Transportation of household goods (excludes storage of
              household goods recorded under object class and
              25.70).

                  22.11     Transportation of household goods and house trailers -
              Civilian (other than new employee)
                  22.12     Transportation of household goods and house trailers -
              Commissioned officer
                  22.13     Transportation of household goods and house trailers -
              Civilian (new employee)

                  22.20     Transportation via truck

                  22.21     GSA motor pool and commercial trucks

                  22.30     Transportation via parcel post, FedEx, United Parcel
              Service, etc.

                  22.31     Parcel post, FedEx, United Parcel Service, etc.

                  22.40     Regular transportation

                  22.41     Freight or express
                  22.4A     Longshoring
 
                  22.50     Transportation - Medical stockpile materials

                  22.5Z     All other

                  22.90     Other transportation of things

                  22.91     Other local charges

                  22.92     Moving office from one location to another location

                  23.00     Rent, communications, and utilities - Charges for
              possession and use of land, structures, or equipment
              owned by others and charges for communication and
              utility services.  Excludes charges for rental of
              transportation equipment, which are classified under
              object class 21 or 22.  

                  23.10     Rental payments to GSA - Direct obligations for rental
              of space and rent related services assessed by the
              General Services Administration (GSA) as rent,
              formerly known as standard level user charges (SLUC). 
              Excludes charges for related services provided by GSA
              in addition to services provided under rental
              payments, e.g., extra protection or extra cleaning,
              which are classified under object class 25.30.

                  23.1A     Rental of space and rent-related services
                  23.1B     Parking space rental payments 
                  23.1C     Lease-purchase through GSA

                  23.20     Rental payments to others - Obligations for possession
              and use of space, land, and structures leased from a
              non-Federal source.  Rental payments to agencies other
              than GSA for space, land, and structures that are
              subleased or occupied by permits, regardless of
              whether the space is owned or leased will be
              classified under object class 25.30.

                  23.2A     Exhibit, temporary space, and other rentals for
              possession of land and structures

                  23.30     Communications, utilities, and miscellaneous charges

                                                                    Examples

                            ADP and telecommunication (TC) services and rentals -
              Obligations for any transmission, emission, or
              reception of signs, signals writings, images, sounds,
              or information of any nature by wire, radio, visual,
              or other electromagnetic systems; postage (excluding
              parcel post and express mail service for freight);
              contractual mail (including express mail service for
              letters) or messenger service;  and rental of post
              office boxes, postage meter machines, mailing
              machines, and teletype equipment.  Includes charges
              for the rental of information technology  (ADP and TC)
              hardware and software.  (Charges for maintenance to IT
              (ADP and TC) hardware and software and related
              training and technical assistance, when significant
              and readily identifiable in the contract or billing,
              will be classified under object class 25.70.
              Contractual services involving the use of equipment in
              the possession of others such as computer time-
              sharing, will also be classified under object class
              25.70.)

                            Utility services - Obligations for heat, light, power,
              water, gas, electricity, and other utility services.

                            Miscellaneous charges - Periodic charges under
              purchase rental agreements for equipment. (Pay-ments
              subsequent to the acquisition of title to the
              equipment should be classified under object class 31.) 
              Excludes payments under lease-purchase contracts for
              construction of buildings, which are classified under
              object class 32 or 43, and for lease-purchase
              contracts for IT (ADP and TC) equipment, which are
              classified under object class 31.

                  23.3A     ADP equipment rental - Basic rental and extra use
              charges for all ADP equipment including maintenance
              charges and software when furnished as part of rental
              contract (see 31.40 for equipment definition)
                  23.3B     Contractual mail service
                  23.3C     Contractual messenger service
                  23.3D     Duplicating equipment and photocopier rental
                  23.3E     Postage and express mail service (other than
              transportation of things included in 22.31)
                  23.3F     Postage meter and mailing machines equipment rental
                  23.3G     Post office boxes
                  23.3J     Utilities - electricity consumption 
                  23.3K     Utilities - fuel oil consumption 
                  23.3L     Utilities - natural gas consumption 
                  23.3M     Utilities - LPG/propane consumption 
                  23.3N     Utilities - coal consumption 
                  23.3P     Utilities - purchased steam consumption 
                  23.3Q     Utilities - water consumption (water and sewer)
                  23.3R     Utilities - other (not listed above)
                  23.3Z     Other rentals (other than 23.31 - 23.32, 23.3A, 23.3D
              and 23.3F))

                           TC CHARGES

                            NOTE:  All below TC charges, 23.31 - 23.38 and 23.A3 -
              23.X3, will be combined with 23.30 for OMB A-11
              reporting purposes.  

                            TC Equipment Rental

                  23.31     TC infrastructure equipment - Common
              use(e.g.,voice/data switch, videoconference bridge,
              uninterrupted power supply, etc.)
                  23.32     TC end-user equipment - Leased TC equipment
              (telephones, pagers, etc.) 

              Lines/Features

                  23.33     Agency system lines - Lines and dial tone from an
              Agency operated switching system
                  23.34     GSA system lines - Lines and dial tone from a GSA
              consolidated switching system
                  23.35     Non-agency or non-GSA system lines - Lines and dial
              tone provided by a commercial carrier  (e.g.,
              telecommuter or emergency dial-up) 
                  23.36     Custom Calling Features - Calling features when not
              included in agency or GSA lines charge
                  23.37     Dedicated circuits (e.g., wide band data, alarm) 
                  23.38     Voice mail - Recurring charges for voice mail system
              when not provided as part of line service

                            Local Calls

                  23.A3     Message units - Local calls (e.g., dial 9, directory
              assistance)

                            Long Distance Calls 
        
                  23.B3     FTS2000 - FTS2000 network calls (voice/data)
                  23.C3     Non-FTS2000 - Domestic long distance calls
                  23.D3     International direct dial calls - International long 
              distance calls
                  23.E3     Toll-free  -  Incoming 800/888 services
                  23.F3     FTS2000 Federal Calling Cards - Calls charged on
              FTS2000 FedCard
                  23.G3     Domestic calling cards - Calls charged on commercial
              calling card
                  23.H3     International calling cards - Calls charged on
              international calling card
                  23.J3     Surcharge Items (taxes, adjustments, etc.)
                  23.K3     VAN services - Data transmitted by a value added
              carrier

                            Fee-for-Service

                  23.N3     Shared agency system charge - Cost of operating and
              maintaining agency based system
                  23.P3     Shared GSA system charge - Cost of operating and
              maintaining GSA consolidated system
                  23.Q3     Other service charge - Cost for services provided by
              another Federal agency

                            Teleconferencing Services

                  23.T3     Teleconferencing - video
                  23.U3     Teleconferencing - audio

                            Wireless Services

                  23.V3     Cellular - Cellular services including base rates and
              airtime charges
                  23.W3     Pager/radio - Pager services including base rates and
              utilization charges
                  23.X3     Satellite service 

                  24.0      Printing and reproduction - Obligations for
              contractual printing and reproduction (including
              photocomposition, photography, blueprinting,
              photostating, and microfilming), and the related
              composition and binding operations performed by the
              Government Printing Office, other agencies or other
              units of the same agency (on a reimbursable basis),
              and commercial printers or photographers.  Includes
              all common processes of duplicating obtained on a
              contractual or reimbursable basis.  Also includes
              standard forms when specially printed or assembled to
              order, and printed envelopes and letterheads.

                            NOTE:  This object class consists of both printing and
              binding as defined in the Government Printing and
              Binding Regulations issued by the Joint Committee on
              Printing and reproduction of the type that does not
              come within the Joint Committee's definitions.   

                  24.10     Printing, duplicating, and binding (as defined in the
              Government Printing and Binding Regulations)

                  24.11     Printing and binding - GPO
                  24.1A     Printing and binding - Contract field printing
                  24.1R     Printing and binding - Other

                  24.20     Printing, duplicating, and binding (other than as
              defined in the Government Printing and Binding
              Regulations)

                  24.29     Printing and binding - Other

                  24.30     Photostating, blueprinting, and photography

                  24.39     Photostating, blueprinting, and photography

                  24.40     Microfilming

                  24.49     Microfilming

                  25.00     Other contractual services - Contractual services for
              advisory and assistance services acquired from non-
              government sources, purchases of goods and services
              from other Federal agencies or accounts, operation and
              maintenance of facilities and equipment by contract,
              payments to contractors for medical care, research and
              development (R&D) contracts, contractual subsistence
              and support of persons by public and Federal agencies,
              and other services with the private sector not
              otherwise classified.

                            When estimated, blanket or lump sum accruals, at a
              program level covering many separate contracts, are
              recorded subject to adjustment to actual upon receipt
              of periodic progress reports or reimbursement
              vouchers, object class 25.9Z shall be used to record
              the monthly blanket estimated accruals.  Estimated
              accruals under object class 25.9Z will be reversed
              when the actual accrual amounts are recorded by the
              contract(s) under the appropriate object class to
              identify the type of contract.

                  25.10     Advisory and assistance services - Obligations for
              advisory and assistance services acquired by contract
              from non-governmental sources to support or improve
              organizational policy development, decision-making,
              management, and administration; support program and/or
              project management and administration; provide
              management and support services for R&D activities;
              provide engineering and technical support services; or
              improve the effectiveness of management processes or
              procedures.  Such services may take the form of
              information, advice, opinions, alternatives, analyses,
              evaluations, recommendations, training and technical
              support.  Also includes inter-agency agreements for
              advisory and assistance services (see 25.30 for inter-
              agency agreements for purchase of goods and services). 
              Supplies and materials furnished by the contractor in
              connection with advisory and assistance services or
              other services are included based on the type of
              contractual services involved.

                            Excludes personnel appointments and advisory
              committees which are classified under object class
              11.30.  Also excludes obligations for contracts with
              the private sector for routine IT (ADP and TC)
              services under object classes 25.30 and 25.70 (i.e.,
              Federal information processing resources) as defined
              in subpart 201-39.201 of the Federal Information
              Resources Management Regulations (FIRMR), unless they
              are an integral part of advisory and assistance
              services contracts; architectural and engineering
              services as defined in the Federal Acquisition
              Regulations (FAR) 36.102; and research on theoretical
              mathematics and basic medical, biological, physical,
              social, psychological, or other phenomena.

                            Classifications

                            Management and professional support services -
              Obligations for contractual services that provide
              assistance, advice, or training for the efficient and
              effective management and operation of organizations,
              activities (including management and support services
              for R&D activities), or systems.  These services are
              normally closely related to the basic responsibilities
              and mission of the agency contracting for the
              services.  Includes efforts 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. 
              Excludes auditing of financial statements, which is
              classified under other services, object class 25.20.

                  25.12     Management and professional support services, other
              than management and support of R&D activities
                  25.13     Management and support of R&D activities

                            Studies, analyses, and evaluations - Obligations for
              contractual services that provide organized,
              analytical assessments/evaluations in support of
              policy development, decision-making, management, or
              administration.  Includes studies in support of R&D
              and IT activities.  Also includes obligations
                            for models, methodologies, and related software
              supporting studies, analyses, or evaluations. 

                  25.15     Studies, analyses, and evaluations, other       than
              those in support of R&D and IT activities
                  25.16     Studies in support of R&D activities
                  25.17     Studies in support of IT (ADP and TC) activities -
              Includes management or feasibility studies; technology
              forecasts; and requirements definition.

                            Engineering and technical services (excluding routine
              engineering services, as described above) -
              Obligations for contractual services used to support
              the program office during the acquisition cycle by
              providing such services as systems engineering and
              technical direction (FAR 9.505-1(b)) to ensure the
              effective operation and maintenance of a weapon system
              or major system as defined in OMB Circular No. A-109
              or to provide direct support of a weapons system that
              is essential to R&D, production, or maintenance of the
              system. 

                            NOTE:  No codes have been assigned to this
              classification.

                  25.20     Other services - Obligations for contractual services
              with the private sector that are not otherwise
              classified will be reported under this object class. 
              The following object classes are specifically
              excluded: 
                            .
                                 o    Obligations for advisory and assistance services
                   contracts classified under object class 25.1.
                                 o    Obligations classified under other object classes
                   for contractual services and supplies classified
                   under object classes 21, 22, 23, 24, 25.10, 25.30
                   - 25.80, and 26.
                                 o    Obligations for services in connection with
                   initial installation of equipment, when performed
                   by the vendor, classified under object class 31.
                                 o    Expenditure transfers between Federal accounts
                   classified under object classes 25.30 and 92.
                                 o    Repair, maintenance, and storage of vehicles and
                   storage of household goods, which are classified
                   under object class 25.70.
                                 o    Repairs and alterations to buildings classified
                   under object classes 25.40 or 32.
                                 o    Subsistence and support of persons classified
                   under object class 25.80.

                            For A-11 reporting purposes, include obligations
              recorded in HHS unique object class 25.9Z as part of
              25.20 totals.

                            Examples

                            Auditing - Includes obligations for auditing of
              financial statements when done by contract with the
              private sector.  Excludes performance auditing, which
              is classified under object class 25.10 and audits of
              financial statements performed by the HHS OIG
              classified under object class 25.3N.

                            Information technology (IT) services - Automated data
              processing (ADP) and telecommunications (TC) services
              (Used for A-11 Exhibit 43) - recorded under object
              classes 25.AA, 25.AB, 25.AC and 25.AD and included as
              part of 25.20 totals.  Includes all IT services not
              included under object classes 25.30 and 25.70.

                            Typing and stenographic service contracts with the
              private sector.

                            Tuition and registration fees - Training courses,
              seminars, conferences, workshops and courses for
              credit leading to college or post-graduate degrees.

.                            Fees and other charges - Fees for abstracting land
              titles, premiums on insurance (other than payments to
              the Office of Personnel Management), and surety bonds. 
              
                            NOTE:  No codes have been assigned to this
              classification.

                            Publication of notices, advertising, and radio and
              television time when done by private sector contract 

                  25.29     Auditing of financial statements (see 25.3N for OIG
              performed audits)
                  25.2A     Medical stockpile services
                  25.2B     Confidential expenditures (use 21.81 - 21.84 for
              travel related to criminal investigation, also see
              61.7C)
                  25.2C     Entertainment expenses (representation limitation)
                  25.2D     Expert witnesses
                  25.2E     Field reader contracts
                  25.2F     Foreign claims service
                  25.2G     Graphic arts services
                  25.2H     Guest lecturers and speakers
                  25.2J     Interpreter services
                  25.2U     Temporary help services
                  25.2V     Publication of notices, advertising, radio, television
              time, and other media production and distribution
                  25.2W     Tuition and registration fees via HHS Automated
              Training System (A-Train) or by other authorized means
              - Training courses, seminars, conferences, workshops,
              and courses leading to college or post-graduate
              degrees (excludes advisory and assistance services for
              administrative/technical support for conferences and
              training programs recorded under  25.10 and IT
              training recorded under 25.AC)
                  25.2X     Entertainment expenses other than those recorded in
              25.2C (specific authorization required)
                  25.2Z     All other services
                  25.AA     IT (ADP and TC) time sharing
                  25.AB     IT (ADP and TC) system analysis, programming,  design
              and engineering including advice on TC planning
                  25.AC     IT (ADP and TC) related commercial training
                  25.AD     Other IT (ADP and TC) related services not reflected
              elsewhere in 25.20

                  25.30     Purchase of goods and services from Government
              accounts - Includes obligations for purchases from
              other Federal agencies or accounts that are not
              otherwise classified.  Includes inter-agency
              agreements for contractual services (including the
              Economy Act) for the purchase of goods and services,
              except as described in the note below.  

                            NOTE:  Certain types of obligations, formerly included
              in 25.30, have been reclassified.  Specifically,
              agreements with other agencies to make repairs and
              alterations to buildings are classified under object
              classes 25.40 or 32, as appropriate; storage and
              maintenance of vehicles and household goods are
              classified under object class 25.70; and subsistence
              and support of persons is classified under object
              class 25.80.  Also excludes obligations for inter-
              agency contracts for development of software or for
              software or hardware maintenance, which are classified
              under object classes 31 and 25.70, respectively.

                            Excludes inter-agency contracts for advisory and
              assistance services, which are classified under object
              class 25.10 and payments made to other agencies for
              services of civilian employees or military personnel
              on reimbursable detail, which are classified under
              object class 11.80.  Also excludes inter-agency
              services for inpatient care at Federal hospital
              classified under object class 25.60 and other
              obligations for contractual services classified under
              object classes 21, 22, 23.10 -23.30, 24, 25.10 -
              25.20, 25.40 - 25.80, and 26.

                            Classifications

                            Expenditure transfers between Federal accounts -
              Includes obligations that finance the purchase of
              goods, services, or jointly-funded grants or projects
              (i.e., reimbursable activities) through transfers
              between Federal accounts (also see object class 92.0).

                  25.38     Inter-agency services (except for items recorded below
              or elsewhere under object class 25)
                  25.39     Intra-agency services (except for items reported below
              or elsewhere under object class 25)
                  25.3B     Special recurring services provided by GSA (work
              authorization)
                  25.3C     Guard services provided by GSA
                  25.3N     Auditing of financial statements performed by the HHS
              Office of Inspector General (OIG)
.                            Information technology (IT) systems - Automated data
              processing (ADP) and telecommunications (TC) services
              (Used for A-11 Exhibit 43).

                  25.3P     IT (ADP and TC) inter-agency services - Obligations
              for payments and offsetting collections for IT
              services (ADP and TC) provided to or received from
              Executive Branch agencies, judicial and legislative
              branches, and State and local governments.

                  25.3Q     IT (ADP and TC) intra-agency services - Obligations
              for payments and offsetting collections for all IT
              (ADP and TC) services within HHS.  Includes revolving
              fund transactions for IT services

                  25.40     Operation and maintenance of facilities - Includes
              obligations for the operation and maintenance of
              facilities when done by contract, including
              Government-owned contractor-operated facilities
              (GOCOs).  Includes contracts and work orders with the
              private sector and GSA for service contracts, routine
              repair of facilities, and upkeep of land.  Also
              includes obligations for operation of facilities
              engaged in research and development activities. 
              Excludes alterations, modifications, or improvements
              to facilities and land, which are classified under
              object class 32.

                  25.41     Building repairs/alterations (See object class 25.43
              for security-related)
                  25.42     Building repairs/alterations and other non- recurring
              services by GSA (work authorization)   (See object
              class 25.44 for security-related)
                  25.43     Security-related building alterations (alterations for
              office security & employee safety)
                  25.44     Security-related building alterations (alterations by
              GSA for office security & employee safety)
                  25.45     Government-owned contractor operated facilities
              (GOCOs) - Operation and maintenance 
                  25.46     Parking facility management
                  25.47     Maintenance of buildings and grounds
                  25.48     Guard services
                  25.49     Cleaning services
                  25.4A     Laundry and towel services
                  25.4B     Pest control services
                  25.4C     Energy efficiency improvements - building alterations
                  25.4Z     All other operation and maintenance of facilities

                  25.50     Research and development contracts - Excludes R&D
              reported as advisory and assistance services under 
              object class 25.10 or as operation and maintenance of
              R&D facilities under object class 25.40. Includes
              contracts for the conduct of basic and applied
              research and development activities.

                  25.55     Research and development contracts

                  25.60     Medical care - Obligations for payments to contractors
              for medical care.  Includes payments to Medicare
              contractors; payments to private hospitals, nursing
              homes, or group health organizations for medical care
              services provided to veterans; payments to carriers by
              the employees and retired employees health benefits
              fund and CHAMPUS; and inpatient care at Federal
              hospital.

                            Excludes contracts with individuals who are reportable
              under Office of Personnel Management regulations as
              Federal employees (object class 11.30 or 11.50) and
              payments to compensate casual workers and patient help
              (object class 11.80).

                             Classifications
 
                            States, intermediaries and carriers Federal program
              administrative costs

                  25.6E     State agency services (HCFA and FDA usage only)
                  25.6F     Medicare part A intermediaries (HCFA usage only)
                  25.6G     Medicare part B carriers (HCFA usage only)
                  25.6H     IHS fiscal intermediaries (IHS usage only)

                            Other medical care services

                  25.6Q     Laboratory and testing services
                  25.6R     Medical health services (including medical advisors)
                  25.6S     Nurse visits and services - HHS facilities
                  25.6T     Physicians visits and services - HHS facilities
                  25.6U     Purchase of vital record transcripts
                  25.6V     Rehabilitation services
                  25.6W     Inpatient care at Federal hospitals (inter-agency
              services)
                  25.6Z     All other medical care
.
                  25.70     Operation and maintenance of equipment - Obligations
              for operation, maintenance, repair and storage of
              equipment when done by contract.

                                                          Classifications

                            Storage and maintenance - Obligations for contractual
              services for 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
              12.10, 12.20, 21, or 22.

                  25.71     Storage of household goods (other than new employee)
                  25.72     Storage of household goods (new employee)
                  25.79     Storage and care of vehicles

                            Equipment operation and maintenance 

                  25.76     Repairs to laboratory and scientific equipment
                  25.7A     Repairs to office equipment
                  25.7N     Maintenance agreements -  Equipment (other than
              maintenance recorded under object class 25.7R)

                            Software and hardware operation and maintenance - IT
              systems - ADP and TC services (Used for A-11 Exhibit
              43)  Obligations for contracts to maintain software or
              hardware, including maintenance that is part of a
              rental/lease contract when significant and readily
              identifiable in the contract or billing (see 23.3A
              when part of a rental contract), maintenance furnished
              as part of software purchases recorded under 31.40 or
              31.90, and TC technical support.  Include obligations 
                            for GOCOs (exclusive of government-furnished space or
              equipment).

                            Excludes charges for rental of IT (ADP and TC)
              hardware and software, which are classified under
              object class 23.3A, 23.31 and 23.32.  Also excludes
              contracts where the principal purpose is to upgrade or
              improve software, which are classified under object
              class 31.40 or 31.90. 

                  25.7P     IT (ADP and TC) annual software and system use
              licenses - Contracts for annual renewal of software
              licenses and data system access (excludes indefinite
              licensed software recorded under 31.40 or 31.90).
                  25.7Q     IT (ADP and TC) data center operations - Contracts for
              data center operations (includes operation of
              tape/disk libraries)
                  25.7R     IT (ADP and TC) software and hardware maintenance and
              repairs - Contracts to provide services associated
              with the maintenance and repair of existing systems
              (includes maintenance of tape/disk libraries, excludes
              maintenance and repairs included as part of 25.7Q)
                  25.7S     IT (ADP and TC) data entry - Contracts for the entry
              of data into computer systems (excludes data entry
              included as part of 25.7P or 25.7Q) 
                  25.7U     TC technical support - Infrastructure  -  Direct
              support for the set-up, operation, maintenance, and
              removal of a primary common use system
                  25.7V     TC technical support - End-user  -  Direct technical
              support (e.g., installation, relocation, removal of
              end user equipment) 
                  25.7W     Other IT (ADP and TC) software and hardware services
              not reflected elsewhere in 25.70

                  25.80     Subsistence and support of persons - Obligations
              incurred for contractual services with the public or
              another Federal Government account for board, lodging,
              and care of persons, including prisoners (except
              travel items, which are classified under object class
              21 and hospital care, which is classified under
              25.60).

                  25.81     Subsistence and support of persons 

                  25.90     Reserved for local use and other
 
                             Classifications

                            Reserved for local use - No codes have been assigned
              to this classification.  It is reserved for special
              purpose local OPDIV use only.

                            NOTE:  Can be used only when approved by the Office of
              Financial Policy (a detailed crosswalk for A-11
              reporting purposes must be furnished as part of the
              approval process).

                            Other - Includes estimated lump sum (blanket monthly
              accruals).

                  25.9Z     Estimated lump sum (blanket monthly accruals)

                  26.00     Supplies and materials - Obligations for commodities
              whether acquired by formal contract or other form of
              purchase that are:  ordinarily consumed or expended
              within one year after they are put into use; converted
              in the process of construction or manufacture; or used
              to form a minor part of equipment of fixed property. 
              Excludes charges for off-the-shelf software purchases.
              (Other property of little monetary value that does not
              meet any of these three
                            criteria listed above may also be classified as
              "supplies and materials.")

                            Examples

                            Office supplies - Obligations for pencils, paper,
              calendar pads, stenographic 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 - Obligations for purchases of or
              subscriptions to 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 
                            specifically ordered by or at the request of the
              agency.  Excludes publications acquired for permanent
              collection which are classified under object class 31.

                            IT (ADP and TC) supplies and materials - Obligations
              for computer and word processing tapes, discs, and
              manuals.  Excludes purchase of IT (ADP and TC)
              software, which are classified under object class 31.

                            Chemicals, surgical and medical supplies

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

                            Clothing and clothing supplies - Obligations for
              articles of clothing, together with materials and
              sewing supplies used in the manufacture of wearing
              apparel.

                            Provisions - Obligations for food and beverages for
              human consumption.

                            Forage and stable supplies - Food used for livestock
              and other animals, and stable supplies.

                            Cleaning and toilet supplies

                            Ammunition and explosives

                            Materials and parts - Obligations for commodities
              (including building materials) used in the 
              construction, repair, or production of supplies,
              equipment, machinery, buildings, and other structures.

                  26.10     Drugs, biologicals, and reagents acquired for direct
              use

                  26.11     Drugs, medicines, and vaccines, including pharmacy
              bottles
                  26.12     Radiopharmaceutical-drugs, medicines, and vaccines-
              labeled with or containing radionuclides
                  26.13     Biological materials
                  26.14     Tissue materials
                  26.15     Controlled substances
                  26.16     Media used for propagation of tissue cultures
                  26.18     Blood and blood products

                  26.20     Drugs, biologicals, and reagents acquired for
              inventory

                  26.21     Drugs, medicines, and vaccines, including pharmacy
              bottles
                  26.22     Radiopharmaceutical-drugs, medicines, and vaccines-
              labeled with or containing radionuclides
                  26.23     Biological materials
                  26.24     Tissue materials
                  26.25     Controlled substances
                  26.26     Media used for propagation of tissue cultures
                  26.28     Blood and blood products

                  26.30     Medical stockpile and other medical and dental
              supplies acquired for direct use

                   (Medical stockpile)
                  26.31     Supplies and materials for additional emergency
              hospitals
                  26.33     Supplies and materials for community hospitals
                  26.36     Supplies and materials that increase hospital capacity
                  26.38     Supplies and materials for replacement of hospital
              stocks
                  26.39     Supplies for repackaging

                   (Other medical and dental supplies)
                  26.3A     Medical and surgical, including X-Ray, photographic
              and X-Ray film
                  26.3D     Dental, including X-Ray film
                  26.3G     Prosthetic and orthopedic
                  26.3K     Eyeglasses
                  26.3N     General hospital linens and medical personnel clothes
                  26.3Z     Other medical and dental supplies

                  26.40     Medical stockpile and other medical and dental
              supplies acquired for inventory 
        
                   (Medical stockpile)
                  26.41     Supplies and materials for additional emergency
              hospitals
                  26.43     Supplies and materials for community hospitals
                  26.46     Supplies and materials that increase hospital capacity
                  26.48     Supplies and materials for replacement of hospital
              stocks
                  26.49     Supplies for repackaging

               (Other medical and dental supplies)
                  26.4A     Medical and surgical, including X-Ray, photographic
              and X-Ray film
                  26.4D     Dental, including X-Ray film
                  26.4G     Prosthetic and orthopedic
                  26.4K     Eyeglasses
                  26.4N     General hospital linens and medical personnel clothes
                  26.4Z     Other medical and dental supplies

                  26.50     Laboratory supplies and chemicals

                   (Acquired for direct use)
                  26.51     Laboratory supplies
                  26.52     Chemicals
                  26.53     Forage, including food for research animals
                  26.54     Glassware (lab)
                  26.55     Other Research animals
                  26.56     Radionuclides (radioisotopes) - Radiochemicals, sealed
              sources and other items containing radionuclides
                  26.57     Non-Human Primate Animals
                  26.58     Aquatic Species
                  26.59     All other

                   (Acquired for inventory)
                  26.5A     Laboratory supplies
                  26.5B     Chemicals
                  26.5C     Forage, including feed for research animals
                  26.5D     Glassware (lab)
                  26.5E     Other Research animals
                  26.5F     Radionuclides (radioisotopes) - Radiochemicals, sealed
              sources and other items containing radionuclides
                  26.5G     Non-Human Primate Animals (acquired for inventory)
                  26.5H     Aquatic Species  (acquired for inventory)
                  26.5Z     All other

                  26.60     Subsistence and administrative supplies acquired for
              direct use

                  26.61     Subsistence
                  26.6A     IT (ADP and TC) supplies - Supplies acquired such as
              magnetic tape, containers, reels, tabulating paper,
              disks, user manuals, and in support of telephone,
              facsimile teletypewriter, radio, data communication
              operations, etc.
                  26.6L     Office supplies
                  26.6M     Subscriptions, pamphlets, reference books and
              documents purchased for the direct use of individuals,
              officers, and activities and retained in the offices
              for day-to-day use
                  26.6P     Claims folders
                  26.6Q     Charge-out cards for claims folders
                  26.6R     Flexi-flash signals for claims folders
                  26.6W     Educational/training supplies
                  26.6Z     All other administrative supplies

                  26.70     Subsistence and administrative supplies acquired for
              inventory
        
                  26.71     Subsistence
                  26.7A     IT (ADP and TC) supplies - Supplies acquired such as
              magnetic tape, containers, reels, tabulating paper,
              disks, user manuals, and in support of telephone,
              facsimile teletypewriter, radio, and data
              communication operations, etc.
                  26.7L     Office supplies
                  26.7M     Subscriptions, pamphlets, and documents
                  26.7P     Claims folders
                  26.7Q     Charge-out cards for claims folders
                  26.7R     Flexi-flash signals for claims folders
                  26.7W     Educational/training supplies

                  26.7Z     All other administrative supplies

                  26.80     All other stock classes acquired for direct use

                  26.81     Paper stock for printing and printing supplies
                  26.82     Photographic paper and supplies
                  26.83     Microfilm
                  26.84     Other unexposed film
                  26.85     Pictures, prints, negatives, etc., for visual aids
                  26.86     Envelopes
                  26.89     All other printing and photographic supplies
                  26.8A     Kitchen and dietetic, excluding subsistence
                  26.8D     Patients clothing (indigents)
                  26.8E     Uniforms of non-medical personnel (including
              attendants' coats, cooks' caps, etc.)
                  26.8G     Supplies for buildings and grounds maintenance
                  26.8H     Fuel for heating buildings
                  26.8J     Housekeeping and janitorial supplies
                  26.8M     Transportation supplies
                  26.8N     All other maintenance supplies
                  26.8R     Insecticides and rodenticides
                  26.8X     Laundry supplies
                  26.8Y     Ammunition and explosives
                  26.8Z     All other

                  26.90     All other stock classes acquired for inventory 
        
                  26.91     Paper stock for printing and printing supplies
                  26.92     Photographic paper and supplies
                  26.93     Microfilm
                  26.94     Other unexposed film
                  26.95     Pictures, prints, negatives, etc., for visual aids
                  26.96     Envelopes
                  26.99     All other printing and photographic supplies
                  26.9A     Kitchen and dietetic, excluding subsistence
                  26.9D     Patients clothing (indigents)
                  26.9E     Uniforms of non-medical personnel (including
              attendants' coats, cooks' caps, etc.)
                  26.9G     Supplies for buildings and grounds maintenance
                  26.9H     Fuel for heating buildings
                  26.9J     Housekeeping and janitorial supplies
                  26.9M     Transportation supplies
                  26.9N     All other maintenance supplies
                  26.9R     Insecticides and rodenticides
                  26.9X     Laundry supplies
                  26.9Y     Ammunition and explosives
                  26.9Z     All other

                  30.00     ACQUISITION OF ASSETS (31 -  33)

                  31.00     Equipment - Obligations for the purchase of personal
              property of a durable nature - that is, property which
              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.  Includes
              obligations for service in connection with the initial
              installation of equipment when performed under
              contract.  Excludes supplies and materials classified
              under object class 26.  Also excludes purchase of
              fixed equipment, which is classified under object
              class 32 and operation, maintenance and repair of
              equipment classified under object class 25.70. 

                            NOTE:  This object class consists of both capitalized
              equipment, 31.10 through 31.80 and 31.AA, and non-
              capitalized equipment that is charged directly to
              expense, 31.90.  Full criteria for capitalization of
              equipment is contained in Chapter 1-30, Property
              Accounting.

                            Examples

                            Transportation equipment - Obligations for vehicles,
              including passenger-carrying automobiles, motor
              trucks, and motorcycles;  tractors; aircraft; trains;
              and steamships, barges, power launches, and other
              vessels.

                            Furniture and fixtures - Obligations for movable
              furniture, fittings, fixtures, and household
              equipment.  Includes desks, tables, chairs,
              typewriters, word processing equipment, calculators.

                            Publications for permanent collections

                            Tools and implements

                            Machinery - Obligations for engines, generators,
              manufacturing machinery, transformers, ship equipment,
              pumps, and other production and construction
              machinery.

                            Instruments and apparatus - Obligations for surgical
              instruments, X-Ray apparatus, signaling equipment,
              telephone and telegraph equipment, electronic
              equipment, scientific instruments and appliances,
              measuring and weighing instruments and accessories,
              photographic equipment, picture projection equipment
              and accessories, and mechanical drafting devices.

                            IT (ADP and TC) software - Includes obligations for
              the purchase of custom and off-the-shelf software,
              regardless of cost (see 31.43, 31.4D, 31.9C and
              31.9D).  Excludes software that is an integral part of
              consulting services contracts, as defined in object
              class 25.10.  Also excludes rental of IT (ADP and TC)
              hardware and software, which are classified under
              object class 23.30.

                            IT (ADP and TC) equipment - Obligations for the
              purchase of Electronic data processing equipment and
              TC common use infrastructure equipment and TC end-user
              equipment (see 31.41, 31.44, 31.45, 31.9F, 31.9J, and
              31.9K).

                            Local and wide area network (LAN and WAN) hardware
              equipment and network operating system (NOS) software
              - Obligations for the purchase of servers, routers,
              hubs, multiplexers,  concentrators, etc. (see 31.48
              and 31.9B).

                            Armaments - Obligations for tanks, armored carriers,
              tractors, missiles, machine guns, small arms,
              bayonets, anti-aircraft guns, artillery, searchlights,
              detectors, fire-control apparatus, submarine mine
              equipment, ammunition hoists, torpedo tubes, and other
              special and miscellaneous military equipment.

                            CAPITALIZED EQUIPMENT (Individual items valued $25,000
                            and over)
        
                  31.10     Transportation equipment

                  31.11     Land vehicles
                  31.1A     Water vehicles
                  31.1R     Air vehicles
        
                  31.20     Furniture and furnishings
        
                  31.21     Desks, tables, and chairs
                  31.2A     Filing equipment
                  31.2H     Medical, dental, and scientific
                  31.2M     Plant, shop, and ground
                  31.2Q     Kitchen and dietetic
                  31.2U     Furniture and furnishings for quarters
                  31.2Z     All other          

                  31.30     Office equipment - Excludes IT (ADP and TC) equipment
        
                  31.31     Typewriters (see 31.41 for word processors)
                  31.3Z     Other office machines (see 31.5N for audio-visual)
        
                  31.40     IT (ADP & TC) equipment

                  31.41     ADP hardware equipment - Electronic data processing
              equipment including mainframe, mini, and micro
              digital, analog and hybrid computers used for the
              manipulation and storage of data (as opposed to the
              transfer of data); equipment electronically connected
              to CPUs, and equipment normally used in support of ADP
              (e.g., equipment used for data input and output,
              multimedia and presentations, mass storage,
              communication, file transfer, security and data
              integrity, back-up, line conditioning, uninteruptible
              power supplies, etc.).  Purchases may be for new ADP
              capacity or to expand or replace existing capacity. 
              Includes printers and modems, but not facsimile
              machines (see 31.45).  Includes network interface
              cards (NICs), but not network hardware (see 31.48) or
              cabling (see 32.2B).
                  31.43     ADP software - Indefinite license custom and off-the-
              shelf software used to facilitate use of computer
              hardware including operating systems; assembly,
              compiler, translator and application software (e.g.,
              groupware, presentation, communication, file transfer,
              client-server, directory services, internet software,
              etc.).   Excludes network operating system software
              (see 31.48), and annual licenses for software use (see 
              25.7P).
                  31.44     TC infrastructure equipment - Common use  -  
              Equipment used for the transmission of analog or
              digital signals to include voice/data switching
              system, videoconference bridge, uninterrupted power
              supply, automatic call distributor system, voice mail
              systems, automatic answering devices, automated
              telephone directory systems, etc. (excludes cabling,
              see 32.2C).
                  31.45     TC end-user equipment - Includes key systems, station
              user equipment, facsimile machines, cellular
              phones/pagers, hand held fixed or mobile radio
              systems, etc..                  31.48     LAN and WAN hardware equipment and NOS software  -
              Includes servers, routers, hubs, multiplexers and
              concentrators. 
                  31.4D     TC software - Software that uniquely supports TC end-
              user equipment (see 31.45, excludes software contained
              in 31.48).

                  31.50     Instruments and apparatus
        
                  31.51     Medical, dental, and scientific
                  31.57     Kitchen and dietetic
                  31.5A     Medical stockpile
                  31.5L     Quarters
                  31.5N     Audiovisual, microfilm and photographic
                  31.5R     Printing, duplicating and copying
                  31.5U     Communications (other than object class 31.4)
                  31.5Z     All other

                  31.60     Production and construction machinery, and armaments
        
                  31.61     Production and construction machinery
                  31.6X     Armaments
                  31.6Z     All other
        
                  31.70     Implements and tools, etc.
        
                  31.71     Medical, dental, and scientific
                  31.7A     Kitchen and dietetic
                  31.7H     Plants, shop, and grounds
                  31.7Z     All other
        
                  31.80     Publications for permanent collection (including
              library) (no cost restrictions)
        
                  31.81     Publications, books, etc.
                  31.8Z     Other library resources such as microfilm, films, and
              tapes with a useful life of over two years. (also see
              31.9Y)

                  31.AA     Capitalized equipment under capital lease

                            NON-CAPITALIZED EQUIPMENT (Individual items valued
              under $25,000)

                  31.90     Non-capitalized equipment
        
                  31.91     Transportation equipment
                  31.93     Furniture and furnishings
                  31.9A     Office equipment
                  31.9B     LAN and WAN hardware equipment and NOS software
                  31.9C     ADP software - indefinite license
                  31.9D     TC software
                  31.9F     ADP hardware equipment
                  31.9H     Instruments and apparatus
                  31.9J     TC infrastructure equipment
                  31.9K     TC end-user equipment
                  31.9L     Production and construction machinery, and armaments
                  31.9X     Implements and tools
                  31.9Y     Publications, books, and other library resources not
              intended for permanent collection (see 26.6M for the
              direct use of reference books in individual offices)
                  31.9Z     Other

                              NOTE:  For description of the kinds of equipment
               included in each category,  see the capital equipment
               descriptions under object classes 31.10, 31.20, 31.30,
               31.40, 31.50, 31.60, 31.70, and 31.80.

                    32.00     Land and structures - Obligations for purchase of
               land, buildings, and other structures, non-structural
               improvements, fixed equipment when acquired under
               contract (whether an addition or a replacement), and
               payments from liquidating accounts for defaulted loan
               guarantees on loans that have been foreclosed, so that
               the Federal payment results in the acquisition of a
               physical asset rather than a loan asset.

                              Examples

                              Land - Obligations for the purchase of land and
               interest in lands, including easements and rights of
               way

                              Buildings and other structures - Obligations for the
               acquisition or construction of buildings and
               structures, and additions thereto, when acquired under
               contract.  Includes alterations, modifications, and
               improvements in land and structures when done by
               contract.  Excludes routine maintenance and repair of
               facilities, which is classified under object class
               25.4.  Includes principal payments under lease-
               purchase contracts for construction of buildings.

                              Non-structural improvements - Obligations for
               improvements of land, such as landscaping, fences,
               sewers, wells, and reservoirs, when acquired under
               contract.  Routine maintenance and repair are
               classified under object class 25.40.

                              Fixed equipment - Obligations for fixtures and
               equipment that become permanently attached to or a
               part of buildings or structures, such as elevators,
               plumbing, power-plant boilers, fire-alarm systems,
               lighting or heating systems, and air-conditioning or
               refrigerating systems (whether an addition or a
               replacement), when acquired under contract.  Includes
               amounts for services for the initial installation of
               fixed equipment when performed under contract.

                    32.10     Land
          
                    32.11     Land and land rights
                    32.12     Improvements to land
          
                    32.20     Buildings and other structures

                    32.21     Buildings, other than energy efficiency improvements
                    32.2A     Other structures, other than energy efficiency
               improvements  
                    32.2B     ADP site - Site facility construction, or modification
               required for ADP (e.g., raising floors, moving walls,
               air conditioning, uninteruptible power sources, etc.)
               (see note      in 32.2C)
                    32.2C     TC site - Site or facility construction or
               modification required to support TC functions
                    32.2D     Energy efficiency improvements to buildings and other
               structures   

                              NOTE:  Includes cumulative costs of $25,000 and above
               for a particular 32.2B or 32.2C site installation or
               renovation project.  Items under $25,000 such as
               relocating outlets/receptacles, installing cable, and
               costs not related to a major project should be charged
               to a repair and renovation expense category in 25.40.

                    32.30     Non-structural improvements
          
                    32.31     Sanitation systems
                    32.3A     Roadways
                    32.3H     Fences
                    32.39     Other

.                    32.40     Fixed equipment
          
                    32.41     Fixed equipment, other than energy efficiency
               improvements
                    32.42     Energy efficiency improvements - fixtures and
               equipment 

                    32.50     Construction in progress
          
                    32.51     Construction in progress

                    32.60     Land, buildings, and structures under capital lease

                    32.61     Land, buildings, and structures under capital lease

                    32.70     Leasehold improvements

                    32.71     Leasehold improvements

                    33.00     Investments and loans - Obligations for the purchase
               of securities and expenditures in the nature of
               capital for other funds.  In credit liquidating
               accounts, includes payments for defaulted loan
               guarantees in those cases where the default has not
               resulted in foreclosure, so that the government
               acquires the 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.
          
                              Examples

                              Investments in securities - Obligations for the
               purchase of stocks, bonds, debentures, and other
               securities (except the par value of U.S. Government
               securities or securities of wholly-owned Government
               enterprises) in which money is invested either
               temporarily or permanently. Includes the amounts paid
               for 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.

.                              Loans - Loans to foreign governments, States, and
               other political subdivisions; loans to other
               government agencies; and loans to institutions,
               corporations, associations, and individuals.

                              Investments in other funds - Capital payments to trust
               revolving funds or other funds which are expected to
               be returned when the enterprise is liquidated,
               transferred or sold.  Excludes non-expenditure
               transfers between funds.

                    33.10     Investments in securities (excludes par value of U.S.
               Government securities)

                    33.11     Stocks
                    33.16     Bonds
                    33.1A     Debentures
                                        33.1H     Other securities    
                    33.1V     Accrued interest on investments purchased
                    33.1W     Accrued interest on loans purchased
                    33.1X     Premiums on investments purchased
                    33.1Y     Discounts on sale of investments
                    33.1Z     Other

                    33.20     Loans
                    
                    33.21     Construction loans
                    33.2A     Loans (educational, health, welfare, etc.)
                    33.2E     Advances for reserve funds
                    33.2G     Capital contributions
                    
                    33.30     Investment in other funds
          
                    33.31     Capital provided to other funds (excludes non-
               expenditure transfers between funds)

                    40.00     GRANTS AND FIXED CHARGES (41.00 - 44.00)

                    41.00     Grants, subsidies, and contributions - Grants
               (including revenue sharing), subsidies (including
               credit program costs), gratuities, and other aid for
               which cash payments are made to States, other
               political subdivisions, corporations, associations,
               and individuals; contributions to international
               societies, commissions, proceedings, or projects
               whether in lump sum or as quotas of expenses;
               contributions fixed by treaty; grants to foreign
               countries; taxes imposed by 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.  Includes readjustment and other benefits for
               veterans, other than indemnities for death or
               disability.

                              NOTE:  Obligations under grant programs that involve
               the furnishing of services, supplies, materials, and
               the like, 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.

                              When estimated blanket or lump sum accruals, at a
               program level covering many separate awards, are
               recorded subject to adjustment to actual upon receipt
               of periodic progress reports, object class code 41.9Z
               shall be used to record the monthly blanket estimated
               accruals.  Appropriate amounts under object class
               41.9Z shall be reversed when the actual accruals are
               recorded by the specific award(s) under the
               appropriate object class to identify the type of grant
               award.

                    41.10     Grants in aid (formula)
          
                    41.11     Construction
                    41.15     All other
                    41.1A     Payments in lieu of taxes

                    41.20     Training and fellowships
          
                    41.21     Training
                    41.25     Fellowships

                    41.30     Student financial aid
          
                    41.31     Financial assistance
                    41.38     Cancellation or forgiveness of loans involving cash
                              payments
                    41.39     Interest benefits

                    41.40     Research and demonstration

                    41.41     Research
                    41.45     Demonstration

                    41.50     Other projects
          
                    41.51     Other projects

                    41.60     Construction projects
          
                    41.61     Construction projects

                    41.70     Subsidies and gratuity payments
          
                    41.71     Subsidies
                    41.75     Gratuity payments

                    41.80     Tribal payments (IHS usage only)

                    41.81     Title III tribal health administration
                    41.82     Title III tribal health services operations
                    41.83     Title III tribal training - Employee and leader
                    41.84     Title III tribal grants - Other
                    41.85     Title III tribal indirect cost
                    41.8A     Title I tribal health administration
                    41.8B     Title I tribal health services operations
                    41.8C     Title I tribal training - Employee and leader
                    41.8D     Title I tribal - Other
                    41.8E     Title I tribal indirect cost

                    41.90     Miscellaneous and blanket lump sum monthly accruals
          
                    41.91     All other grants
                    41.9Z     Estimated lump sum (blanket) monthly accruals

                    42.00     Insurance claims and indemnities - 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.

                              Examples

                              Social insurance and retirement - Payments for 
               individuals from trust funds for social security,
               medicare, unemployment insurance, railroad retirement,
               Federal civilian retirement, military retirement, and
               other social insurance and retirement programs.

                              Other claims and indemnities - Payments to veterans
               and former civilian employees or their survivors for
               death or disability, whether service connected or not. 
               Payments 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.  Includes payments to or for persons displaced
               as a result of Federal and federally assisted
               programs, as authorized under 42 U.S.C. 4622-4624. 
               Includes losses made good on Government shipments, and
               payments made from liquidating accounts on guarantees
               where no asset is received and where forgiveness is
               not provided by law.

                    42.10     Social insurance claims and retirement
          
                    42.11     Default under guaranteed student loan - Death
                    42.12     Default under guaranteed student loan - Other
                    42.1A     Benefit payments (OASI)
                    42.1H     Medicare payments
                    42.1Z     All other

                    42.20     Other claims and indemnities (not covered by
               insurance)

                    42.21     Compensation for personal injury or death (includes
               death gratuity for commissioned officers)
                    42.22     Compensation for loss or damage of property
                    42.23     Attorney fee - Equal Access to Justice Act
                    42.2Z     All other

                    43.00     Interest and dividends - Payments to creditors for the
               use of moneys loaned, deposited, overpaid, or
               otherwise made available and the distribution of
               earnings to owners of trust or other funds.  Includes
               interest payments under lease-purchase contracts for
               construction of buildings.  If payment of claims under
               a contract has been delayed by the Government, the
               interest will be recorded under the same object class
               used for the original contract, and not in this object
               class.

                    43.10     Interest
          
                    43.11     Interest to creditors for use of money
                    43.12     Late payment charges on vendor bills
                    43.15     Interest under lease-purchase contracts
                    43.19     All other

                    43.20     Dividends
          
                    43.21     Distribution of earnings to investors
                    43.29     All other

                    44.00     Refunds and repayments of deposits - Payments made
               from an appropriation or fund account to refund
               amounts previously received by the Government to
               correct errors in computations, erroneous billing and
               other factors (see section 14.2(i) of OMB Circular No.
               A-11).  Also includes amounts refunded 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).

                              In the account receiving the refund, previously
               recorded obligations will be reduced in the
               appropriate object class(es) by the amount of the
               refund.

                              Examples

                              Refunds - Refund of fines, penalties, forfeitures,
               taxes, duties, and premiums; returns of deposits in
               retirement and disability funds; and other refunds on
               account of adjustments, errors in computation, etc.

                              Repayment of deposits - Repayment of amounts not
               subject to demand or claims by the United States for
               which it has assumed custody.  Such items represent
               the repayment of those monies received in trust for
               private purposes and over which the government
               exercises the responsibility of custodian rather than
               owner.

                    44.10     Refunds
          
                    44.11     Refunds of general and trust fund receipts

                    44.20     Repayment of deposits
          
                    44.21     Repayments of amounts held in trust

                    50.00     UNFUNDED ITEMS AND ADJUSTMENTS (51.00 - 52.00, (HHS
               USAGE ONLY) 

                              Comprises unfunded items for leave accruals affecting
               the cost of government operations, its liability
               therefore, and the effect on net worth.  These items
               of cost are funded only when the leave is used and
               paid for.

                    51.00     Leave accruals, adjustments for forfeiture, and use

                    51.10     Leave earned (accrued) and adjustments for forfeiture

                    51.11     Annual leave earned and adjustments for forfeiture
                    51.12     Commissioned officers annual leave earned
                    51.14     Compensatory leave earned and adjustments for
               forfeiture

                    51.20     Leave used
          
                    51.21     Annual leave used - Regular and LSLP (-)
                    51.22     Commissioned officers annual leave used - Regular and
               LSLP (-)
                    51.24     Compensatory leave used (-)

                    52.00     Leave balances transferred in (+) or out (-)

                    52.10     Transfers of leave balances
          
                    52.11     Annual leave
                    52.12     Commissioned officers leave
                    52.14     Compensatory leave
          
                    60.00     CHANGES AND ADJUSTMENTS OF GENERAL LEDGER ACCOUNTS
               WHICH MAY ALSO INVOLVE COST OR INCOME ACCOUNTS (61.00,
               HHS USAGE ONLY)

                              Comprises transactions (not requiring obligation of
               currently available funds) involving capitalization of
               assets previously recorded as expense or costs under
               grants, contracts, or direct operations, and also
               includes transfers and sale of property with or
               without reimbursement and other donations, etc.

                              Includes depreciation transactions to record cost of
               use of equipment and value of services (costs)
               provided by other agencies without reimbursement. 
               Also includes sales and recoveries for goods or
               services provided; movement of goods between
               inventories, issues therefrom, and other inventory
               adjustments; accrued interest earned on investments
               acquired and collection of such principal and interest
               repayments; the deferral of prepaid expenses and
               income, the amortization of such items, allowance for
               bad debts (defaults) and the write-off of actual
               losses; advances, reimbursements, and receipts; and
               other miscellaneous items involving transactions
               associated with but not directly involving the
               obligation of appropriated and other funds.

                    61.00     Transactions involving capitalization, depreciation,
               amortization, sales, income, advances, reimbursements,
               and receipts

                    61.10     Transactions involving capitalization of assets and
               adjustments

                    61.11     Initial capitalization of fund (exclusive of cash)
                    61.13     Equipment acquired by grantees/contractors from
               grant/contract funds (title to HHS)
                    61.16     Agency constructed property including installation or
               reinstallation of purchased property by force labor
                    61.17     Exercise of option to purchase under lease-purchase
               contracts (for portion of lease payment to be
               capitalized)
                    61.18     Property held for disposal - Equipment other than IT
               (ADP and TC)
                    61.19     Property held for disposal - IT (ADP and TC) equipment
                    61.1A     Transfer of property in or out without reimbursement
                    61.1B     Book value adjusted to physical inventory -Equipment
               in use other than IT (ADP and TC)
                    61.1C     Book value adjusted to physical inventory - IT (ADP
               and TC) equipment in use
                    61.1D     Donations (other than leave liability)
                    61.1E     Book value adjusted to physical inventory - IT (ADP
               and TC) software in use
                    61.1F     Property held for disposal - IT (ADP and TC) software
                    61.1H     Disposal of assets by sale or trade-in other than IT
               (ADP and TC) equipment)
                    61.1J     Disposal of IT (ADP and TC) equipment by sale or 
               trade-in
                    61.1K     Cancellation or forgiveness of loans not involving
               cash payment
                    61.1L     Cancellation of audit disallowance
                    61.1M     Cancellation of interest on audit disallowance.                    61.1P     Disposal of assets by sale or trade-in - IT (ADP and
               TC) software
                    61.1W     Reclassify expense as extraordinary item
                    61.1X     Reserved to meet insufficiencies
                    61.1Y     Withdrawal or restoration of unobligated balances
          
                    61.20     Changes in inventories (supplies, materials, work-in-
               process and finished goods)

                    61.21     Transfers between inventories
                    61.22     Inventory mark-up
                    61.23     Issues from inventory (cost of goods sold)
                    61.24     Issues from stock for use
                    61.25     Spoilage
                    61.26     Other inventory adjustments
                    61.27     Costs capitalized
          
                    61.30     Depreciation and amortization of equipment, software,
               and fixed property

                    61.31     Depreciation of land improvement facilities
                    61.32     Depreciation of assets under capital lease
                    61.33     Depreciation of leasehold improvements
                    61.34     Depreciation of improvements to land
                    61.36     Depreciation of structures
                    61.37     Depreciation of IT (ADP and TC) equipment - Site
               preparation
                    61.3A     Depreciation on equipment other than IT (ADP and TC)
                    61.3B     Depreciation of IT (ADP and TC) equipment
                    61.3C     Amortization of IT (ADP and TC) software
                    61.3G     Depreciation of Federal property in custody of
               contractors
                    61.3H     Depreciation of Federal property in custody of
               grantees

                    61.40     Investments, loans, and related interest
          
                    61.42     Accrued interest earned on loans
                    61.43     Accrued interest earned on guaranteed/pledged loans
                    61.44     Accrued interest earned on investments
                    61.45     Accrued interest earned - All other
                    61.46     Accrued interest forgiven
                    61.47     Purchase of U.S. Government securities
                    61.48     Accrued interest earned - Audit disallowance
                    61.49     Accrued interest earned - Audit disallowance - Pending
               appeal/litigation
                    61.4A     Guaranteed/pledged loans
                    61.4B     Guaranteed loans in default
                    61.4C     Accrued interest earned on defaulted loans
                    61.4D     Defaulted loans - Collected
                    61.4E     Defaulted accrued interest - Collected
                    61.4G     Acquired collateral - Not otherwise classified
                    61.4H     Principal on loans and investments - Collected
                    61.4K     Acquired collateral - Loans
                    61.4L     Principal on guaranteed/pledged loans - Collected
                    61.4M     Acquired collateral - Interest
                    61.4N     Acquired collateral - Prior lien
                    61.4P     Accrued interest earned on delinquent accounts
                    61.4Q     Accrued penalties earned on delinquent accounts
                    61.4R     Accrued administrative costs earned on delinquent
               accounts
                    61.4S     Interest on loans - Collected
                    61.4T     Interest on guaranteed/pledged loans - Collected
                    61.4U     Debt borrowing and replacement - Treasury (Public
               Debt)
                    61.4W     Accrued interest earned - Program disallowance
                    61.4X     Insurance premiums on federally insured loans
                    61.4Y     Debt borrowing and replacement - Federal Financing
               Bank (Public Debt)

                    61.50     Deferral of costs, credits, allowances for bad debts,
               and adjustments

                    61.51     Prepaid expenses
                    61.52     Amortization of deferred charges
                    61.53     Actual bad debt - Audit disallowance
                    61.54     Deferred credits
                    61.55     Amortization of deferred credits
                    61.56     Prior year unfunded FECA expense
                    61.57     Estimated bad debts (allowance)
                    61.58     Actual bad debt - Loans and accounts receivable
                    61.59     Current year unfunded FECA expense
                    61.5A     Actual bad debt - Advances and reimbursements
                    61.5B     Actual bad debt - Refunds
                    61.5C     Actual bad debt - General/trust fund loan
                    61.5D     Actual bad debt - Defaulted loans 
                    61.5E     Actual bad debt - Guaranteed/pledged loans
                    61.5F     Actual bad debt - Defaulted loan - Gen/trust Fund
                    61.5G     Actual bad debt - Interest - General/trust fund 
                    61.5H     Actual bad debt - Interest - Defaulted loan
                    61.5K     Actual bad debt - Interest - Defaulted loan -
               General/trust fund
                    61.5L     Actual bad debt - Interest - Loan
                    61.5M     Actual bad debt - Interest - Guaranteed/pledged loan
                    61.5P     Actual bad debt - Interest - Investment
                    61.5Q     Actual bad debt - Interest on Delinquent accounts
                    61.5R     Actual bad debt - Penalties and fines on del accounts
                    61.5S     Actual bad debt - Administrative fees on del accounts
                    61.5T     Litigation expense
                    61.5U     Actual Bad Debt - Interest on Delinquent Loan
                    61.5W     Civilian and commissioned officer - Pension benefits
                    61.5X     Civilian and commissioned officer - Health benefits
                    61.5Y     Civilian and commissioned officer - Life insurance
               benefit
          
                    61.60     Sales and unfunded expenses

                    61.61     Sale of goods
                    61.62     Sale of services
                    61.63     Earned advance, reimbursement, and transactions -
               Unbilled
                    61.65     Sale of scrap material
                    61.66     Donated travel expenses - Deposited
                    61.67     Donated travel expenses - Services in kind
                    61.68     Donated travel expenses - Retained by traveler
                    61.69     Sale - All other
                    61.6A     Parking fringe benefit
          
                    61.70     Advances, reimbursements, and receipts

                    61.71     Advances made to others (including travel advance)
                    61.72     Advances received from others
                    61.73     Unearned advance - Billed
                    61.74     Earned receivable - Billed
                    61.75     Receivable - Collected
                    61.76     Receivable - Audit disallowance
                    61.77     Miscellaneous receipts
                    61.78     Available receipts
                    61.79     Deposit Funds
                    61.7A     Youth Opportunity Corps advances and repayments
                    61.7B     Commissioned officer advances and payments
                    61.7C     Confidential advances for investigative purposes (also
               see 21.81 through 21.84 and 25.2B)
                    61.7D     Interest on audit disallowance and delinquent accounts
               - Collected
                    61.7E     Penalty on delinquent accounts - Collected
                    61.7F     Administrative costs on delinquent accounts -
               Collected
                    61.7G     Advance for employee emergency payment
                    61.7H     Third-party draft
                    61.7J     Advance - Unfilled customer orders
                    61.7K     No advance - Unfilled customer orders
                    61.7Z     Cashier fund

                    80.00     REDISTRIBUTION AND REALLOCATION OF COSTS, ADJUSTMENTS
               AND CLOSING ENTRIES (81.00, HHS usage only)

                              Comprises transfers between accounting points within
               an agency and transfers between headquarters
               accounting points of agencies; redistribution of
               direct and overhead costs for labor distribution
               purposes; and adjusting and closing entries.

                    81.00     Transactions involving transfers, allocations,
               adjusting and closing entries

                    81.10     Intra-agency and inter-agency transfers

                    81.11     Intra-agency transfer-out (sales)
                    81.16     Intra-agency transfer - Other
                    81.19     Inter-agency transfer
          
                    81.20     Allocation of costs

                    81.22     Allocation of direct costs
                    81.23     Allocation of indirect costs
          
                    81.90     Adjusting entries

                    81.91     Adjusting entry (not otherwise classified)

                    82.00     Closing entries

                    90.00     OTHER (91 - 99)

                              Consists of unvouchered items and not otherwise
               classified items used for internal HHS usage only).

                    91.00     Unvouchered - Charges that may be incurred lawfully
               for confidential purposes, not subject to detailed
               vouchering or reporting.

                              NOTE:  Requires the approval, authorization or
               certification of the President or an official of an
               executive agency.  The GAO may audit these
               expenditures to the extent necessary to determine the
               propriety for payment, unless the President has
               exempted those financial transactions related to
               foreign intelligence, counterintelligence activities
               or law enforcement investigations.  Expenditures .
                              exempted from GAO audit should be reported and
               reviewed by the Select Committees on Intelligence of
               the House of Representatives and the Senate.

                              Operating procedures have been issued to the Assistant
               Inspector General for Investigations and the agency
               Financial Management Officers for the handling and 
               recording of Confidential Expenditures which
               previously were handled as "Unvouchered" expenditures. 
               See object classes 21.81-21.84, 25.2B and 61.7C.
          
                    99        Not otherwise classified (HHS usage only) -
               Encompasses transactions for appropriation
               authorizations, borrowing from Treasury (public debt
               transactions), non-expenditure transfers, consolidated
               working fund agreements, apportionments, allotments,
               operating plans, etc., which precede the transactions
               incurred or accomplished to carry out the purpose or
               mission of the fund or activity.

                    99.00     Apportionments available (HHS usage only)
                    99.01     Apportionments unavailable (HHS usage only)