Spreadsheet: 0081c4ff-12f8-4e46-a763-93e84f382ce3
Sheet: Objects

OBJECT CODES:
This classification is used to describe the service or commodity obtained as the result of a specific expenditure.  There are nine major object categories which are further subdivided in the object code detail section (last section below).
NCES Brief code descriptions (see bottom section for subcategories and detail descriptions):
100 | Personnel Services - Salaries
200 | Personnel Services - Employee Benefits
300 | Purchased Professional and Technical Services
400 | Purchased Property Services
500 | Other Purchased Services
600 | Supplies
700 | Property
800 | Debt Service and [NAME]
900 | Other Items
Optional Coding: | If coding is expanded to utilize the third digit for Object Codes 100-299 (Salaries and Benefits), the following personnel categories apply:
XX1 | Teachers
XX2 | Instructional Aides or Assistants
XX3 | Substitute Teachers
XX4 | Licensed Administration
XX5 | Non-licensed Administration (example: transportation and food service managers)
XX6 | Other Licensed Staff (including counselors etc)
XX7 | Other Classified / Support Staff
XX8 | Retirement / Retiree
 | NCES Code Details:
Codes in pale yellow are required for NCES reporting
[NAME] | Items marked with a yellow box are required for federal reporting purposes.
Code | Object Code Description
100 | Personnel Services-Salaries (General categories). Amounts paid to both permanent and temporary school district employees, including personnel substituting for those in permanent positions. This includes gross salary for personal services rendered while on the payroll of the school district. The third position in this group of objects has been left unused (i.e., 0) so that a job classification code can be inserted by the school district if desired. (Used with all functions except 5000, Debt Service).  Only use Object Codes 100-108 if NOT using more detailed coding found in object codes 110-157.
101 | Salaries Paid to Teachers
102 | Salaries Paid to Instructional Aides or Assistants
103 | Salaries Paid to Substitute Teachers (Vacant Positions)
104 | Salaries Paid to Licensed Administration
105 | Salaries Paid to Non-licensed Administration
106 | Salaries Paid to Other Licensed Staff (including counselors etc)
107 | Salaries Paid to Other Classified / Support Staff
108 | Salaries Paid to Retirees
110 | Salaries of Regular Employees. Full-time, part-time, and prorated portions of the costs for work performed by permanent employees of the school district.
111 | Salaries of Regular Employees Paid to Teachers
112 | Salaries of Regular Employees Paid to Instructional Aides or Assistants
113 | Salaries of Regular Employees Paid to Substitute Teachers (Vacant Positions)
114 | Salaries of Regular Employees Paid to Licensed Administration
115 | Salaries of Regular Employees Paid to Non-licensed Administration
116 | Salaries of Regular Employees Paid to Other Licensed Staff (including counselors etc)
117 | Salaries of Regular Employees Paid to Other Classified / Support Staff
120 | Salaries of Temporary Employees. Full-time, part-time, and prorated portions of the costs for work performed by employees of the school district who are hired on a temporary or substitute basis.
121 | Salaries of Temporary Employees Paid to Teachers
122 | Salaries of Temporary Employees Paid to Instructional Aides or Assistants
123 | Salaries of Temporary Employees Paid to Substitute Teachers
124 | Salaries of Temporary Employees Paid to Licensed Administration
125 | Salaries of Temporary Employees Paid to Non-licensed Administration
126 | Salaries of Temporary Employees Paid to Other Licensed Staff (including counselors etc)
127 | Salaries of Temporary Employees Paid to Other Classified / Support Staff
128 | Salaries of Temporary Employees Paid to Retirees
130 | Salaries for Overtime. Amounts paid to employees of the school district in either temporary or permanent positions for work performed in addition to the normal work period for which the employee is compensated under regular salaries and temporary salaries above. The terms of such payment for overtime is a matter of state and local regulation and interpretation.
131 | Salaries for Overtime Employees Paid to Teachers
132 | Salaries for Overtime Employees Paid to Instructional Aides or Assistants
133 | Salaries for Overtime Employees Paid to Substitute Teachers
134 | Salaries for Overtime Employees Paid to Licensed Administration
135 | Salaries for Overtime Employees Paid to Non-licensed Administration
136 | Salaries for Overtime Employees Paid to Other Licensed Staff (including counselors etc)
137 | Salaries for Overtime Employees Paid to Other Classified / Support Staff
140 | Salaries for Sabbatical Leave. Amounts paid by the school district to employees on sabbatical leave.
141 | Salaries for Sabbatical Leave Paid to Teachers
142 | Salaries for Sabbatical Leave Paid to Instructional Aides or Assistants
143 | Salaries for Sabbatical Leave Paid to Substitute Teachers
144 | Salaries for Sabbatical Leave Paid to Licensed Administration
145 | Salaries for Sabbatical Leave Paid to Non-licensed Administration
146 | Salaries for Sabbatical Leave Paid to Other Licensed Staff (including counselors etc)
147 | Salaries for Sabbatical Leave Paid to Other Classified / Support Staff
150 | Additional Compensation Such as Bonuses, or Incentives.
151 | Additional Compensation Paid to Teachers
152 | Additional Compensation Paid to Instructional Aides or Assistants
153 | Additional Compensation Paid to Substitute Teachers
154 | Additional Compensation Paid to Licensed Administration
155 | Additional Compensation Paid to Non-licensed Administration
156 | Additional Compensation Paid to Other Licensed Staff (including counselors etc)
157 | Additional Compensation Paid to Other Classified / Support Staff
160 | Extra Duties
161 | Extra Duties Paid to Teachers
162 | Extra Duties Paid to Instructional Aides or Assistants
163 | Extra Duties Paid to Substitute Teachers
164 | Extra Duties Paid to Licensed Administration
165 | Extra Duties Paid to Non-licensed Administration
166 | Extra Duties Paid to Other Licensed Staff (including counselors etc)
167 | Extra Duties Paid to Other Classified / Support Staff
200 | Personnel Services-Employee Benefits. Amounts paid by the school district on behalf of employees (amounts not included in gross salary but in addition to that amount). Such payments are fringe benefit payments and, although not paid directly to employees, nevertheless are part of the cost of personal services. The third position in this group of objects has been left unused (i.e., 0) so that a job classification code can be inserted by the school district if desired. (Used with all functions except 5000, Debt Service)  Only use Object Codes 200-208 if NOT using more detailed coding found in object codes 210-299.
201 | Employee Benefits for Teachers
202 | Employee Benefits for Instructional Aides or Assistants
203 | Employee Benefits for Substitute Teachers (Vacant Positions)
204 | Employee Benefits for Licensed Administration
205 | Employee Benefits for Non-licensed Administration
206 | Employee Benefits for Other Licensed Staff (including counselors etc)
207 | Employee Benefits for Other Classified / Support Staff
208 | Employee Benefits for Retirement / Retiree
210 | Group Insurance. Employer's share of any insurance plan.
211 | Group Insurance for Teachers
212 | Group Insurance for Instructional Aides or Assistants
213 | Group Insurance for Substitute Teachers (Vacant Positions)
214 | Group Insurance for Licensed Administration
215 | Group Insurance for Non-licensed Administration
216 | Group Insurance for Other Licensed Staff (including counselors etc)
217 | Group Insurance for Other Classified / Support Staff
218 | Group Insurance for Retirement / Retiree
220 | Social Security Contributions. Employer's share of social security paid by the school district.
221 | Social Security Contributions for Teachers
222 | Social Security Contributions for Instructional Aides or Assistants
223 | Social Security Contributions for Substitute Teachers (Vacant Positions)
224 | Social Security Contributions for Licensed Administration
225 | Social Security Contributions for Non-licensed Administration
226 | Social Security Contributions for Other Licensed Staff (including counselors etc)
227 | Social Security Contributions for Other Classified / Support Staff
228 | Social Security Contributions for Retirement / Retiree
230 | Retirement Contributions. Employer's share of any state or local employee retirement system paid by the school district, including the amount paid for employees assigned to federal programs.
231 | Retirement Contributions for Teachers
232 | Retirement Contributions for Instructional Aides or Assistants
233 | Retirement Contributions for Substitute Teachers (Vacant Positions)
234 | Retirement Contributions for Licensed Administration
235 | Retirement Contributions for Non-licensed Administration
236 | Retirement Contributions for Other Licensed Staff (including counselors etc)
237 | Retirement Contributions for Other Classified / Support Staff
238 | Retirement Contributions for Retirement / Retiree
240 | Medicare Payments.  Employer's share of any Medicare payments paid by the school district.
 | NOTE: NCES CODE 240 - "On-Behalf Payments" has been reassigned code 299 because On-Behalf Payments are not made by the Nevada School Districts.
241 | Medicare Payments for Teachers
242 | Medicare Payments for Instructional Aides or Assistants
243 | Medicare Payments for Substitute Teachers (Vacant Positions)
244 | Medicare Payments for Licensed Administration
245 | Medicare Payments for Non-licensed Administration
246 | Medicare Payments for Other Licensed Staff (including counselors etc)
247 | Medicare Payments for Other Classified / Support Staff
248 | Medicare Payments for Retirement / Retiree
250 | Tuition Reimbursement. Amounts reimbursed by the school district to any employee qualifying for tuition reimbursement on the basis of school district policy.
251 | Tuition Reimbursement for Teachers
252 | Tuition Reimbursement for Instructional Aides or Assistants
253 | Tuition Reimbursement for Substitute Teachers (Vacant Positions)
254 | Tuition Reimbursement for Licensed Administration
255 | Tuition Reimbursement for Non-licensed Administration
256 | Tuition Reimbursement for Other Licensed Staff (including counselors etc)
257 | Tuition Reimbursement for Other Classified / Support Staff
258 | Tuition Reimbursement for Retirement / Retiree
260 | Unemployment Compensation. Amounts paid by the school district to provide unemployment compensation for its employees. These charges should be distributed to the appropriate functions in accordance with the salary expenditures.
261 | Unemployment Compensation for Teachers
262 | Unemployment Compensation for Instructional Aides or Assistants
263 | Unemployment Compensation for Substitute Teachers (Vacant Positions)
264 | Unemployment Compensation for Licensed Administration
265 | Unemployment Compensation for Non-licensed Administration
266 | Unemployment Compensation for Other Licensed Staff (including counselors etc)
267 | Unemployment Compensation for Other Classified / Support Staff
268 | Unemployment Compensation for Retirement / Retiree
270 | Workers' Compensation. Amounts paid by the school district to provide workers' compensation insurance for its employees. These charges should be distributed to the appropriate functions in accordance with the salary budget or may be charged to function 2310.
271 | Workers' Compensation for Teachers
272 | Workers' Compensation for Instructional Aides or Assistants
273 | Workers' Compensation for Substitute Teachers (Vacant Positions)
274 | Workers' Compensation for Licensed Administration
275 | Workers' Compensation for Non-licensed Administration
276 | Workers' Compensation for Other Licensed Staff (including counselors etc)
277 | Workers' Compensation for Other Classified / Support Staff
278 | Workers' Compensation for Retirement / Retiree
280 | Health Benefits. Amounts paid by the school district to provide health benefits for its current employees or employees now retired for whom benefits are paid. These charges should be distributed to the appropriate functions in accordance with the related salary expenditures.
281 | Health Benefits for Teachers
282 | Health Benefits for Instructional Aides or Assistants
283 | Health Benefits for Substitute Teachers (Vacant Positions)
284 | Health Benefits for Licensed Administration
285 | Health Benefits for Non-licensed Administration
286 | Health Benefits for Other Licensed Staff (including counselors etc)
287 | Health Benefits for Other Classified / Support Staff
288 | Health Benefits for Retirement / Retiree
290 | Other Employee Benefits. Employee benefits other than those classified above, including fringe benefits such as automobile allowances, housing or related supplements, moving expenses, and paid parking. These charges should be distributed to the appropriate functions in accordance with the related salary expenditures.
291 | Other Employee Benefits for Teachers
292 | Other Employee Benefits for Instructional Aides or Assistants
293 | Other Employee Benefits for Substitute Teachers (Vacant Positions)
294 | Other Employee Benefits for Licensed Administration
295 | Other Employee Benefits for Non-licensed Administration
296 | Other Employee Benefits for Other Licensed Staff (including counselors etc)
297 | Other Employee Benefits for Other Classified / Support Staff
298 | Other Employee Benefits for Retirement / Retiree
299 | On-Behalf Payments. Payments made by the state or other governments on behalf of the school district that benefit active employees of the school district. These payments typically include state matching of the retirement contributions of school district personnel. An equal revenue amount should be recorded in account 2900, 3900, or 4900 depending on the source of the payment.  NCES coded this object as 240 but it has been recoded to 299 by NDE.
300 | Purchased Professional and Technical Services. Services that by their nature can be performed only by persons or firms with specialized skills and knowledge. Although a product may or may not result from the transaction, the primary reason for the purchase is the service provided. Included are the services of architects, engineers, auditors, dentists, medical doctors, lawyers, consultants, teachers, and accountants. It is recommended that a separate account be established for each type of service provided to the school district. Services purchased from another school district or from other government sources should be coded to one of the object codes from 590 through 597.
310 | Official/Administrative Services. Services in support of the various policymaking and managerial activities of the school district. Included are management consulting activities oriented to general governance or business and financial management of the school district; school management support activities; and election services and tax assessing and collecting services. (Usually used with functions 2300, 2400, and 2500)  This would include items such as bank service charges and payroll service charges.
320 | Professional Educational Services. Services supporting the instructional program and its administration. Included are curriculum improvement services, assessment, counseling and guidance services, library and media support, and contracted instructional services. (Usually used with functions 1000, 2100, 2200, 2300, and 2400)
330 | Employee Training and Development Services. Services supporting the professional development of school district personnel, including instructional and administrative and service employees. Included are course registration fees (that are NOT tuition reimbursement - see codes 250-258), charges from external vendors to conduct training courses (at either school district facilities or off-site), and other expenditures associated with training or professional development by third-party vendors. All expenditures should be captured in this account regardless of the type or intent of the training course or professional development activity. Training for instructional staff should be coded to function 2213. Training for other staff should be coded to the function of the employee - usually used with functions 2000 and 3100. | Updated 10/5/2011
331 | Training and Development Services - Teachers (Instructional Licensed Personnel).  Services supporting the professional development and training of licensed instructional personnel. | Amended wording, 9/27/12
332 | Training and Development Services - Instructional Aides or Assistants (Non-Licensed Personnel).  Services supporting the professional development and training of non-licensed instructional personnel. | Amended wording, 9/27/12
333 | Training and Development Services - Substitute Teachers.  Services supporting the professional development and training of substitute teachers. | New code #, Amended 9/27/12
334 | Training and Development Services - Licensed Administrative Personnel.  Services supporting the professional development and training of licensed administrative personnel. | New code #, Amended 9/27/12
335 | Training and Development Services - Non-Licensed Administrative Personnel.  Services supporting the professional development and training of non-licensed administrative personnel. | New code #, Amended 9/27/12
336 | Training and Development Services - Other Licensed Personnel.  Services supporting the professional development and training of other licensed personnel. | New code #, Amended 9/27/12
337 | Training and Development Services - Other Classified/support Personnel.  Services supporting the professional development and training of other classified/support personnel. | New code #, Amended 9/27/12
338 | Training and Development Services - Retirees.  Services supporting the professional development and training of other classified/support personnel. | New code #, Amended 9/27/12
339 | Technology Related Training for staff. | New code #, Amended 9/27/12
340 | Other Professional Services. Professional services other than educational services that support the operation of the school district. Included are medical doctors, lawyers, architects, auditors, accountants, therapists, audiologists, dieticians, editors, negotiations specialists, systems analysts, planners, and the like. (Usually used with function 2000)
345 | Marketing Services.  Included services are professional advertising, public relations services and other marketing or promotional services.  The majority of Charter School advertising expenditures would be included in this code.  (Used primarily with function 2560)
350 | Technical Services. Services to the school district that are not regarded as professional, but that require basic scientific knowledge, manual skills, or both. Included are data processing services, purchasing and warehousing services, graphic arts, and the like. This code includes technical support charges and fees.  (Usually used with function 2000)
351 | Data Processing and Coding Services. Data entry, formatting, and processing services other than programming, including fees paid for services. (Usually used with functions 2110, Attendance and Social Work; 2240, Academic Student Assessment; 2410, Office of the Principal; and 2500, Central Services) Fees paid to testing services, are coded here. | Updated 4/2/2012
352 | Other Technical Services. Technical services other than data processing and related services such as software maintenance and support functions. (Usually used with functions 1000-4000)
400 | Purchased Property Services. Services purchased to operate, repair, maintain, and rent property owned or used by the school district. These services are performed by persons other than school district employees. Although a product may or may not result from the transaction, the primary reason for the purchase is the service provided.
410 | Utility Services. Expenditures for utility services other than energy services supplied by public or private organizations. Water and sewerage are included here. Telephone and telegraph are not included here but are classified under object 530. (Used with function 2600)
411 | Water / Sewer
420 | Cleaning Services. Services purchased to clean buildings (apart from services provided by school district employees), including, but not limited to, disposal services, snow plowing, custodial services, and lawn care services. (Used with function 2600)
421 | Garbage / Disposal
422 | Janitorial / Custodial Services
430 | Repairs and Maintenance Services. Expenditures for repairs and maintenance services not provided directly by school district personnel.
431 | Non-Technology-Related Repairs and Maintenance. Contracts and agreements covering the upkeep of buildings and non-technology equipment. Costs for renovating and remodeling are not included here but are classified under object 450.
432 | Technology-Related Repairs and [NAME] (hardware / equipment). Expenditures for repairs and maintenance services for technology equipment that are not directly provided by school district personnel. This includes ongoing service agreements for technology hardware (e.g., personal computers and servers). (Used with functions 2230 and 2580)
440 | Rentals. Costs for renting or leasing land, buildings, equipment, and vehicles.
441 | Renting Land and Buildings. Expenditures for leasing or renting land and buildings for both temporary and long-range use by the school district.  (Used with function 2610) | corrected 6/7/2012
442 | Rental of Equipment and Vehicles. Expenditures for leasing or renting equipment or vehicles for both temporary and long-range use by the school district. This includes bus and other vehicle rental when operated by a local school district, lease-purchase arrangements, and similar rental agreements. This code excludes costs associated with the rental of computers or other technology-related equipment. These costs should be coded to expenditure object 443 as described below.
443 | Rentals of Computers and Related Equipment. Expenditures for leasing or renting computers and related equipment for both temporary and long-range use.
444 | Rental of other items not listed in 441-443.  This would also include renting supplies, books and other items from a charter school EMO.
450 | Construction Services. Includes amounts for constructing, renovating, and remodeling buildings or infrastructure assets paid to contractors. This account should also be used to account for the costs of non-permanent site improvements such as fencing, walkways, and roads that are related to buildings and building sites. (Used only with functions 4000-4900)
490 | Other Purchased Property Services. Purchased property services that are not classified above. (Communication services are not included here, but should be included in object 530)  This would include security system services (alarm systems).
500 | Other Purchased Services. Amounts paid for services rendered by organizations or personnel not on the payroll of the school district (separate from Professional and Technical Services or Property Services). Although a product may or may not result from the transaction, the primary reason for the purchase is the service provided.
510 | Student Transportation Services. Expenditures for transporting children to and from school and other activities. (Used only with function 2700)
511 | Student Transportation Purchased From Another School District Within the State. Amounts paid to other school districts within the state for transporting children to and from school and school-related events. These include payments to individuals who transport themselves or their own children or for reimbursement of transportation expenditure/expenses on public carriers. Expenditures for the rental of buses that are operated by personnel on the school district payroll are recorded not here but under object 442. (Used only with function 2700)
512 | Student Transportation Purchased From Another School District Outside the State. Amounts paid to other school districts outside the state for transporting children to and from school and school-related events. These include payments to individuals who transport themselves or their own children or for reimbursement of transportation expenditure/expenses on public carriers. Expenditures for the rental of buses that are operated by personnel on the school district payroll are recorded not here but under object 442. (Used only with function 2700)
519 | Student Transportation Purchased From Other Sources. Payments to persons or agencies other than school districts for transporting children to and from school and school-related events. Includes all travel related expenses for students.  (Used primarily with function 2700) This object code includes charter buses, airline tickets, per diems, hotels, meals and other related expenditures such as registration and admission fees paid for the students.
520 | Insurance (Other Than Employee Benefits). Expenditures for all types of insurance coverage, including property, liability, and fidelity. Insurance for group health is not charged here but is recorded under object 200. (Usually used with functions 2310 or 2610)
521 | Property Insurance
522 | Liability Insurance
523 | Fidelity / Other Insurance
530 | Communications. Services provided by persons or businesses to assist in transmitting and receiving messages or information. This category includes telephone and voice communication services (including "auto-dial" automated phone services), data communication services to establish or maintain computer-based communications, networking, and Internet services; video communications services to establish or maintain one-way or two-way video communications via satellite, cable, or other devices; postal communications services to establish or maintain postage machine rentals, postage, express delivery services, or couriers. Include licenses and fees for services such as subscriptions to research materials over the Internet.  [NAME] for software, both 'downloaded' and 'off-the-shelf' should be coded to objects 651 or 735. (Usually used with functions 2230, 2320, or 2410) | Updated 10/5/2011
531 | Postage
532 | Voice/Voicemail
533 | Telephone - Land Line phone services
534 | Telephone - Cell phone services
535 | Data Communications, Internet, Video, T-lines, web-based programs, etc
536 | Delivery Services / Couriers
540 | Advertising. Expenditures for announcements in professional publications, newspapers, or broadcasts over radio and television. These expenditures include advertising for such purposes as personnel recruitment, legal ads, new and used equipment, and sale of property. Costs for professional advertising or public relations services are not recorded here but are charged to object 345. (Usually used with functions 2300 or 2500)
550 | Printing and Binding. Expenditures for job printing and binding, usually according to specifications of the school district. This includes designing and printing forms and posters, as well as printing and binding school district publications. Preprinted standard forms are not charged here but are recorded under object 610. (Usually used with function 2530, but may be assigned to other functions)
560 | Tuition. Expenditures to reimburse other educational agencies for instructional services to students residing within the legal boundaries described for the paying school district. (Used only with function 1000)
561 | Tuition to Other School Districts Within the State. Tuition paid to other school districts within the state.
562 | Tuition to Other School Districts Outside the State. Tuition paid to other school districts outside the state.
563 | Tuition to Private Sources. Tuition paid to private schools.
564 | Tuition to Educational Service Agencies Within the State. Tuition paid to agencies such as regional educational service centers for educational services to students.
565 | Tuition to Educational Service Agencies Outside the State. Tuition paid to agencies such as regional educational service centers for educational services to students.
566 | Tuition to Charter Schools. Tuition paid to charter schools for services provided in accordance with the established charter for that school.
567 | Tuition to School Districts for Voucher Payments. Tuition paid to school districts for students using a state or local voucher program. School districts and state departments of education should use this code for all payments made to school districts for voucher programs.
569 | Tuition-Other. Tuition paid to the state and other governmental organizations as reimbursement for providing specialized instructional services to students residing within the boundaries of the paying school district.
 | So-called reverse state aid payments, which arise out of education finance equalization efforts, are not coded here. Rather, these should be established on the balance sheet or statement of net assets at the time taxes are levied as Due To State Government. (These amounts are not shown as revenues to the school district.)
570 | Food Service Management. Expenditures for the operation of a local food service facility by other than employees of the school district. Included are contracted services, such as food preparation, associated with the food service operation. Direct expenditures by the school district for food, supplies, labor, and equipment would be charged to the appropriate object codes. (Used only with function 3100)
580 | Travel. Expenditures for transportation, meals, hotel, and other expenditure/expenses associated with staff travel for the school district. Payments for per diem in lieu of reimbursements for subsistence (room and board) also are charged here. (Used with all functions except 5000)
581 | Travel - Teachers (Instructional Licensed Personnel)  Services supporting travel expenditures of licensed instructional personnel. | Amended wording, 9/27/12
582 | Travel - Instructional Aides or Assistants (Non-Licensed Personnel).  Services supporting travel expenditures of non-licensed instructional personnel. | Amended wording, 9/27/12
583 | Travel - Substitute Teachers.  Services supporting travel expenditures of substitute teachers. | New code #, Amended 9/27/12
584 | Travel - Licensed Administrative Personnel.  Services supporting travel expenditures of licensed administrative personnel. | New code #, Amended 9/27/12
585 | Travel - Non-Licensed Administrative Personnel.  Services supporting travel expenditures of non-licensed administrative personnel (example: transportation and food service managers). | New code #, Amended 9/27/12
586 | Travel - Other Licensed Personnel.  Services supporting travel expenditures of other licensed personnel - would include counselors, etc. | New code #, Amended 9/27/12
587 | Travel - Other Classified/Support Personnel.  Services supporting travel expenditures of other classified/support personnel. | New code #, Amended 9/27/12
588 | Travel - Retirees.  Services supporting travel expenditures of retirees. | New code #, Amended 9/27/12
589 | Travel - Non-Staff Individuals.  Services supporting travel expenditures of other individuals who are not staff such as interviewees for key positions. | New code #, Amended 9/27/12
590 | Intereducational, Interagency Purchased Services. Purchased services other than those described above. Any interdistrict payments other than tuition or transportation should be classified here. This code identifies other payments for services made between a school district and other governmental entities. This code should be used so that all interdistrict payments can be eliminated when consolidating reports from multiple school districts at state and federal levels (when a question arises about whether to code such payments to the 300 series of objects or to this code). (Used primarily with function code 2000)
591 | Services Purchased From Another School District or Educational Services Agency Within the State. Payments to another school district within the state for services rendered, other than tuition and transportation fees. Examples of such services are data processing, purchasing, nursing, and guidance. This code should be used so that all interdistrict payments can be eliminated when consolidating reports from multiple school districts at state and federal levels (when a question arises about whether to code such payments to the 300 series of objects or to this code).  Charter School sponsorship fees are included in this object code.
592 | Services Purchased From Another School District or Educational Service Agency Outside the State. Payments to another school district outside the state for services rendered, other than tuition and transportation fees. Examples of such services are data processing, purchasing, nursing, and guidance. This code should be used so that all interdistrict payments can be eliminated when consolidating reports from multiple school districts at state and federal levels (when a question arises about whether to code such payments to the 300 series of objects or to this code).
600 | Supplies. Amounts paid for items that are consumed, are worn out, or have deteriorated through use or items that lose their identity through fabrication or incorporation into different or more complex units or substances. Refer to Appendix E for the criteria for distinguishing between a supply item and an equipment item. Equipment that has a cost lower than the capitalization threshold of $5,000, should be coded in this series instead of to a 700 series code.
610 | General Supplies. Expenditures for all supplies (other than those listed below) for the operation of a school district, including freight and cartage.
 | A more thorough classification of supply expenditures is achieved by identifying the object with the function-for example, audiovisual supplies or classroom teaching supplies. (Used with all functions except 5000)
612 | Supplies/Equipment - Non-information technology supplies and equipment of higher value but below the capitalization threshold.  Information Technology items of higher value should be coded as object code 652.
620 | Energy. Expenditures for energy, including gas, oil, coal, and gasoline, and for services received from public or private utility companies.
621 | Natural Gas. Expenditures for gas utility services from a private or public utility company. (Used with functions 1000, 2610, and 3100)
622 | Electricity. Expenditures for electric utility services from a private or public utility company. (Used with functions 1000, 2610, and 3100)
623 | Bottled Gas. Expenditures for bottled gas, such as propane gas received in tanks. (Used with functions 1000, 2610, and 3100)
624 | Oil. Expenditures for bulk oil normally used for heating. (Used with function 2610)
625 | Coal. Expenditures for raw coal normally used for heating. (Used with function 2610)
626 | Gasoline. Expenditures for gasoline purchased in bulk or periodically from a gasoline service station. (Used with functions 2650 and 2710)
629 | Other. Expenditures for energy that cannot be classified in one of the foregoing categories.
630 | Food. Expenditures for food used in the school food service program (Used with function 3100). Use object code 610 for food items used as part of instructional or support functions/programs.
640 | Books and Periodicals. Expenditures for books and periodicals prescribed and available for general use, including reference books. This category includes the cost of workbooks, textbook binding or repairs, and textbooks that are purchased to be resold or rented. Also recorded here are the costs of binding or other repairs to school library books. (Used with all functions except 5000) Use code 641 for textbooks.
641 | Textbooks.  Books and periodicals used for instructional purposes.  This code will be used to calculate textbook expenditures.  Use with function code 1000.
650 | Supplies-Information Technology-related. Information Technology-related supplies include supplies that are typically used in conjunction with technology-related hardware. Some examples are diskettes, parallel cables, printer cartridges, and monitor stands. (Used with all functions but primarily used with 2230 and 2580)
651 | Supplies - Technology - Software.  This includes software upgrades and software licensing fees.
652 | Supplies/Equipment - Information Technology Related - Items of higher value but below the capitalization threshold.  Non-Information technology items of higher value should be coded as object code 612.
653 | Web-based and similar programs.  For Web-based instructional curriculum, use function 1000.
700 | Property. Expenditures for acquiring capital assets, including land, existing buildings, existing infrastructure assets, and equipment. Equipment that has a cost higher than or equal to the school district's capitalization threshold of $5,000, should be coded in this series instead of to a 600 series code. If below the capitalization threshold, code to 612, 652 or other appropriate 600 series code.
710 | Land and Land Improvements. Expenditures for the purchase of land and the improvements thereon. Purchases of air rights, mineral rights, and the like are included here. Also included are special assessments against the school district for capital improvements such as streets, curbs, and drains. Not included here, but generally charged to objects 450 or 340 as appropriate, are expenditures for improving sites and adjacent ways after acquisition by the school district. (Used with functions 4100, 4200, and 4600)
720 | Buildings. Expenditures for acquiring existing buildings. Included are expenditures for installment or lease payments (except interest) that have a terminal date and result in the acquisition of buildings, except payments to public school housing authorities or similar agencies. Expenditures for the contracted construction of buildings, for major permanent structural alterations, and for the initial or additional installation of heating and ventilating systems, fire protection systems, and other service systems in existing buildings are recorded under object 450. Buildings built and alterations performed by the school district's own staff are charged to objects 100, 200, 610, and 730, as appropriate. This code is used with governmental funds only. (Used with function 4500 only)
730 | Equipment. Expenditures for the initial, additional, and replacement items of equipment, such as machinery, furniture and fixtures, and vehicles.  If below the capitalization threshold, code to 612 or 652.
731 | Machinery. Expenditures for equipment usually composed of a complex combination of parts (excluding vehicles). Examples are lathes, drill press, and printing presses. (Usually used with functions 1000 and 2600)
732 | Vehicles. Expenditures for equipment used to transport persons or objects. Examples are automobiles, trucks, buses, station wagons, and vans. (Usually used with functions 2650 and 2700)
733 | Furniture and Fixtures. Expenditures for equipment used for sitting; as a support for writing and work activities; and as storage space for material items. (Used with all functions, except 5000)
734 | Technology-Related Hardware. Expenditures for technology-related equipment and technology infrastructure. These costs include those associated with the purchase of network equipment, servers, PCs, printers, other peripherals, and devices. Equipment that has a cost lower than the school district's capitalization threshold should be coded to object code 652, Supplies-Technology-Related. (Used with all functions but primarily used with 2230 and 2580)
735 | Technology Software. Expenditures for purchased software used for educational or administrative purposes that exceed the capitalization threshold. Software costs that are below the school district's capitalization threshold should be coded to object code 651, Supplies-Technology-Related. (Used with all functions but primarily used with 1000, 2230 and 2580)
739 | Other Equipment. Expenditures for all other equipment not classified elsewhere in the 730 object series.
740 | Infrastructure. Expenditures for purchased infrastructure assets by the school district. These items include water/sewer systems, roads, bridges, and other assets that have significantly longer useful lives than other capital assets. (Used with functions 4000 only but primarily used with functions 4200 and 4600)
790 | Depreciation. The portion of the cost of a capital asset that is charged as an expense during a particular period. In accounting for depreciation, the cost of a capital asset, less any salvage value, is apportioned over the estimated service life of such an asset, and each period is charged with a portion of such cost. Through this process, the cost of the asset is ultimately charged off as an expense. (Used with all functions, except 5000)
800 | Debt Service and [NAME]. Amounts paid for goods and services not otherwise classified above.
810 | Dues and Fees. Expenditures or assessments for membership in professional or other organizations (primarily staff), as well as selected student fees paid for items such as entry fees to contests. (Used with functions 1000 and 2000) Also include permits required for school operations such as health permits, safety permits and occupancy permits.  Use object code 351 for fees paid to vendors for student testing. Tuition expenditures are reported in objects 560 through 569. | Updated 4/2/12
820 | Judgments Against the School District. Expenditures from current funds for all judgments (except as indicated below) against the school district that are not covered by liability insurance, but are of a type that might have been covered by insurance. Only amounts paid as the result of court decisions are recorded here. Judgments against the school district resulting from failure to pay bills or debt service are recorded under the appropriate expenditure accounts as though the bills or debt service had been paid when due.  (Used only with function 2310)
830 | Debt-Related Expenditures/Expenses.
831 | Redemption of Principal. Expenditures to retire bonds (including current and advance refundings) and long-term loans. (Used only with function 5000)
832 | Interest. Expenditures for interest on bonds or notes - short term and long term
833 | Amortization of Bond Issuance and Other Debt-Related Costs. Expenses in connection with the amortization of bond and other debt issuance costs, including lease-purchase debt issuance costs. Included are amortized deferred gain and loss amounts in connection with the defeasance of bonds. This code is used in Proprietary and Fiduciary funds only. (Used only with function 5000)
834 | Amortization of Premium and Discount on Issuance of Bonds. Expenses amortized as debt premium and/or discount in connection with the issuance of debt. This account is used in Proprietary and Fiduciary funds only.
 | An additional account (revenue object code 6200) has been established for accounting for the amortization of debt premiums such that districts may report premium and discount amortization separately as required in certain states (or where only credits may be reported for revenue codes and only debits for expenditure codes). However, account 834 may be used to record all discount and premium amortization (reported as a contra revenue). (Used only with function 5000)
890 | [NAME]. Amounts paid for goods or services not properly classified in one of the objects included above.
891 | Contingency Funds.  These are funds set aside for events that may occur in the future, particularly an unforeseen emergency.  Primarily used for budgets.
892 | Penalties and Interest.  Penalties and interest related to late filing of reports or other required material and NOT debt related activities or judgments.  Include other miscellaneous penalties and interest that would not be included in any other category - see object code 832.
893 | Indirect Costs. Costs that have been incurred for common or joint purposes. These costs benefit more than one cost objective and cannot be readily identified with a particular final cost objective without effort disproportionate to the results achieved. Indirect costs are normally charged to Federal awards by the use of an indirect cost rate. NOTE: Indirect cost rates must be approved in advance by the Nevada Department of Education.
900 | Other Items. Used to classify transactions that are not properly recorded as expenditures/expenses but require control and reporting by the school district.
910 | Fund Transfers Out. Includes all transactions conveying financial resources from one fund to another within the district.
920 | Payments to Escrow Agents for Defeasance of Debt. (Used only with function 5000)
930 | Net Decreases in the Fair Value of Investments. Losses recognized from the sale of investments or changes in the fair value of investments. Losses represent the excess of the cost or any other basis at the date of sale (or valuation) over sales value (or fair value). For financial reporting purposes, GASB Statement 31 requires that all investment income, including changes in the fair value of investments, be reported as revenue in the operating statement.
 | Account 930 has been established for investment losses so that districts may report gains or losses separately as required in certain states (or where only credits may be reported for revenue codes and only debits for expenditure codes). However, account 1530 may be used to record all investment gains or losses (reported as a contra revenue).
931 | Realized Losses on Investments. Losses recognized from the sale of investments. Losses represent the excess of the cost or any other basis at the date of sale over sales value. For financial reporting purposes, the net of all realized and unrealized investment gains and losses should be reported as a single line in the financial statements; however, this account and the following account may be used for internal tracking purposes.
932 | Unrealized Losses on Investments. Losses recognized from changes in the value of investments. Losses represent the excess of the cost or any other basis at the date of valuation over fair value. For financial reporting purposes, the net of all realized and unrealized investment gains and losses should be reported as a single line in the financial statements; however, this account and the previous account may be used for internal tracking purposes.
940 | Losses on the Sale of Capital Assets. The excess of book value of the capital assets sold over the amount received. This account is used in Proprietary and Fiduciary funds only and the statement of activities. Revenue account 5300 is used for Governmental funds.
 | This account has been established for accounting for losses from capital asset sales such that districts may report gains or losses separately as required in certain states (or where only credits may be reported for revenue codes and only debits for expenditure codes). However, account 1930 may be used to record all gains or losses on these sales (reported as a contra revenue).
950 | Special Items. Used to classify special items in accordance with GASB Statement 34. Included are transactions or events within the control of the school district administration that are either unusual in nature or infrequent in occurrence. For some districts, this may include termination benefits resulting from workforce reductions or costs in connection with an early retirement program offered to all employees represented in one or more classes of employees. Special items also include events that are not within the control of the district. In the governmental funds, these items should be separately captioned or disclosed.
960 | Extraordinary Items. Used to classify items in accordance with APB Opinion No. 30 that are transactions or events that are both unusual in nature and infrequent in occurrence. For some districts, this includes significant costs related to a natural disaster caused by fire, flood, tornado, hurricane, or hail storm or costs related to an environmental disaster.  A contingency fund may be set up for this type of event or emergency.
990 | Ending Fund Balance.  Three primary types are for designated funds, reserved funds and unreserved funds.  Use one of the codes below as applicable.
997 | Ending Fund Balance - Designated Fund Balance.  Internal fund designated by the governing body.  An example would be a Rainy Day fund.
998 | Ending Fund Balance - Reserved Fund Balance.  Reserved funds which are externally mandated or encumbered.
999 | Ending fund balance - Unreserved Fund Balance