Category IDs

3000 Commodities

Expenditures for supplies and materials, including consumable supplies and materials and parts purchased for equipment repair and maintenance performed by state personnel should be coded as a 3XXX commodity. This includes equipment purchases with a unit cost of less than $500.00 or an expected services life of less than one year.

4000 Capital Outlay

Purchase or installment purchase of land and nonstructural improvements to land and buildings; equipment, machinery, apparatus, furniture, fixtures, and devices, which have an expected service life of one year or longer; and livestock bought for breeding, feeding and general utility purposes.

Acquisitions of items with a useful life expectancy of one year or more and costing between $500 - $1999.99 should be coded as account 14XX8 (department-inventory). Items with a useful expectancy of one year or more and costing $2,000 - $4,999.99 are classified as account code 14XX9 (non-inventory). Items with a useful expectancy of one year or more and costing $5,000 or more are classified as account code 14XX0 (inventory). Upgrades to existing equipment originally costing $5,000 or more, should be coded 14XX0 regardless of the cost of the upgrade. Installment purchases where the sum of the installments is $5,000 or more should be coded 14XX0. All costs (freight, installation, options, accessories, cost of various pieces to assemble, installments, etc.) of getting a capital item in place should be capitalized and the appropriate object code based on the total cost should be used regardless of the cost of the individual components.

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