For consultant services, refer to Code 3018 . For medical services, refer to Codes 3220 and 3224 . For architect and engineering services, refer to Code 4850 . Costs incurred for consultants that have contractual agreements in an advisory capacity. These include individuals, sole proprietorships or partnerships hired to advise or recommend how functions are being or should be performed.
Consultants can include doctors, teachers, administrators, engineers, etc.
Examples or services include review of management practices or decisions, future purchases or operational systems. For payments in connection with data processing or building design, refer to Codes 3341 and 4850 . For consultant services provided by a corporation, use Code 3018 . Hospital and associated costs incurred for inpatient and outpatient treatment where the costs apply to a 133 or 144 funded program. For medical services provided by hospitals, doctors, dentists, chiropractors, etc., refer to Code 3224 .