0700. LAND, BUILDINGS, INFRASTRUCTURE, CONSTRUCTION COSTS, AND INTANGIBLE ASSETS:

Expenditures for the purchase of land and buildings,  expenditures related to the construction of new facilities and construction of land improvements, building improvements, or infrastructure, and  expenditures to acquire intangible assets, including computer software.  Purchases of computer software of $1,000 or less per item may be charged to supplies.  Expenditures related to non-SPIRS projects for construction of buildings and improvements and depreciable land improvements that do not exceed the State's capitalization limit of $100,000, may be charged, to 0218, Non-Capitalizable Construction. These object codes should only be used in conjunction with funds appropriated for this purpose, with the exception of 0720, Intangible Assets.

0701. Land:

Expenditures for the purchase of land for State use and expenditures to acquire easements (such as conservation easements that restrict the use of certain parcels of land).

0702. Building Purchase:

Expenditures for purchase of buildings for State use.

0703. Fee - Architectural, Engineering, and Other:

Expenditures for contracted planning, consulting, and design work in association with or in preparation for a site development, building construction, or highway and road construction effort.

Fees for transportation studies, highway and road improvement studies, or other similar studies not directly related to a highway or road construction effort should be charged to code 0220, Engineering and Architectural Services, or 0223, Research,  Survey and Appraisals.

0704. Basic Equipment:

Expenditures for equipment procured as a part of a building construction, or site development project. Items which are portable or which can be easily removed from a structure including, but not limited to, furniture, heavy tools or machines used in construction. Laboratory benches and appliances should be charged to basic equipment.

0709. Site Development (Non-Depreciable Land Improvements):

Expenditures for improvements to land that produce permanent benefits.
Examples: Excavation costs, fill and grading costs, etc.
For Depreciable Land Improvements, see 0710.

0710. Depreciable Land Improvements:

Expenditures for improvements to land that deteriorate with use or the passage of time.
Examples: Fencing, landscaping, lighting, paving, and signs.
For Non-Depreciable Land Improvements, see 0709.

0711. Construction - Buildings and Additions:

Expenditures for initial construction of or major additions to a building for State use.

0712. Renovations - Buildings and Additions - Interiors:

Expenditures for major repair or renovations of a building interior.

0713. Renovations - Utilities:

Expenditures for major repair or renovation of the mechanical systems of a building, such as plumbing, wiring, heating, ventilation and air conditioning systems.

0714. Roofing - Repairs and Renovations:

Expenditures for the major repair or renovation of building roofs.

0715. Renovations - Building Exteriors:

Expenditures for the major repair or renovation of building facade or exterior other than roof.

0716.  Other Construction/Renovation/Repair Projects:

Expenditures for the construction, major renovation, or major repair of structures not normally classified as buildings, land improvements or highway structures.
Examples: Transmission towers, docks, wharves, piers, groins, tunnels, electric transmission lines, chill water lines, and steam lines.
For highway improvements, see 0731.
For buildings, see 0711-0715.
For land improvements, see 0709, 0710.

0720 Intangible Assets:

Intangible assts generally lack physical existence.  This category includes such items as computer software, trademarks, and patents.  Purchases of computer software of $1,000 or less per item may be charged to supplies.  Agreements to use software that expire each year and are renewed on a year-to-year basis should be charged to 0404, Rent-Data Processing Equipment.

0721. Legal Services - Construction Projects:

All services of or relating to a legal nature for construction projects, but not to include any payment for professional fees or related expenses, or travel expenses, to a private attorney.

0722. Builders Risk Insurance:

Expenditures for insurance during construction of a building.

0723. Other Capital Outlay Costs:

Expenditures for contract bonds, surveys, bid advertisements, issue costs for bond financing, blueprints, or any other costs associated with a site development or construction projects not otherwise classified.

0730. Rights-of-Way and Land Acquisition - Reportable:

Expenditures made to a landowner (condemnee) for right-of- way or land acquisition in connection with highway or road construction.

0731. Highway and Road Improvements:

Expenditures for construction in connection with highways and roads, to include but not be limited to grading, paving, bridges, and fencing.

0732. Non-State Employee Travel - Construction Projects:

Expenditures for non-state employees for transportation, mileage, lodging, meals when in overnight travel status, and other legal charges necessary in the performance of their services while under contract with the State for construction projects.

0733. Right-of-Way and Land Acquisition - Non-Reportable:

Relocation expenses of individuals or businesses (condemnees) as a result of right-of-way or land acquisition by the State. To include land acquisitions recorded through the Clerk of Court.

0734. Right-of-Way and Land Acquisition - Contractual Services:

Payments made to moving companies for moving all personal property from the acquired dwelling or cost estimates for moving personal property or providing a service to the replacement site. To include the cost of moving furniture, personal items, and reconnection fees for telephone and cable television. Also to include payment made to individuals or companies for clearing of new right-of-way items purchased by the State such as underground gasoline tanks, for clearing ground contamination, or demolition of buildings prior to construction.

0735. Rights-of-Way and Land Acquisition - Interest Payments:

Payment of interest on acquisition of rights-of-way or land  as a result of adjudication of rejected compensation by the condemnee for acquisition of rights-of-way or land.

0736. Consultants - Bond Financing:

Payments to construction management consultants for road and bridge construction projects that are funded by designated bond funds.

0739. Capital Projects - Bond Financing:

Expenditures for highway materials financed by issued bonds.

0740. Attorney Fees - Construction Projects:

Expenditures made to pay private attorneys for professional fees associated with the purchase of land or building where the expenditure is chargeable to a Capital Project or Permanent Improvement Project financed from a Capital Projects budget. Approval of Attorney General is required except for where the fee has been approved by the Budget and Control Board.

0758. Labor Cost - Classified:

Salary compensation for state employees chargeable to a Capital Project or Permanent Improvement Project financed from Capital Projects budget.

0771. Labor Cost - Temporary:

Salary compensation for state employees chargeable to a Capital Project or Permanent Improvement Project financed from Capital Projects budget.

0773. Labor Cost - Overtime:

Salary compensation for state employees chargeable to a Capital Project or Permanent Improvement Project financed from Capital Projects budget.

0780. Labor Cost - Inmate Earnings:

Inmate earnings chargeable to a Capital Project or Permanent Improvement Project financed from a Capital Projects budget.

0781. Labor Cost - Special Contract Employee:

Compensation for the personal services rendered under a contract with a non-state employee chargeable to a Capital Project or Permanent Improvement project financed from Capital Projects budget.

0787. Bond Interest Costs - Capital Projects:

The interest costs related to bond issue funds used for a Capital Project will be allocated to the project costs during the construction period.

0788. Bond Issue Costs - Capital Projects:

The bond issue costs related to bond issues will be allocated to the agencies and projects using the related funds.

0789. Contingencies - Capital Projects (Budget Code Only):

This code will be used to budget the unforeseen costs related to design changes which occur as a project is completed. No expenditures are made from this code. Budgeted amounts are transferred to the proper codes.

0790. Construction Projects - Lump Sum:

Used by colleges and universities to draw down appropriations for Capital Outlay.

0791. Labor Cost - Employer Contributions:

To classify the disbursements for employer contributions for state employees chargeable to a Capital Project or Permanent Improvement Project financed from Capital Projects budget.

0795. Transfer Out to Capital Reserve Fund:

This code is used to transfer cash from the Capital Expenditure account in the General Fund to the Capital Reserve Fund-Principal in the State Treasurer's Office.

0799. Non-Budgeted Activities - Capital Projects:

This code used to record non-budgeted activities related to a Capital Project for memorandum recording only.