Account Type | Level | Account Code | Account Title | Description | Data Enterable |
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Expense | 2 | 64101 | Land | Expenditures related to the purchase of land. | Y |
Expense | 2 | 64102 | Advertising | Expenditures for advertising services associated with the purchase or improvementis of land, easement or right of way. | Y |
Expense | 2 | 64103 | Land Easements | Expenditures to purchase easements and right of ways. | Y |
Expense | 2 | 64104 | Survey | Survey costs associated with the purchase of land, mineral rights or land easements. | Y |
Expense | 2 | 64106 | Legal Fees | Expenditures for legal services associated with the purchase or improvement of land, easement or right of way. | Y |
Expense | 2 | 64107 | Permit Fees | Permit fees associated with a land purchase. | Y |
Expense | 2 | 64108 | Payment for Damages | Damages paid related to a land purchase. | Y |
Expense | 2 | 64112 | Deed & Mortgage Fees | Deed and mortgage fees associated with a land purchase. | Y |
Expense | 2 | 64116 | Site Development | Expenditures related to developing raw land that is not intended for building construction. | Y |
Expense | 2 | 64117 | A & E Supervisory Fees | Supervisory fees paid to State Architecture and Engineering (A&E) related to a land purchase. | Y |
Expense | 2 | 64118 | Cont Pmts-Architects/Engineers | Payments to Architecture and Engineering related to a land purchase. | Y |
Expense | 2 | 64199 | Land General | Expenditures for land that do not fall under any other category, are non-recurring, and for an immaterial amount. Primarily used for budget purposes when specific expenditures cannot be identified at the time of budget development. Activity in this account will be monitored on a monthly basis and inappropriate use will be reclassified to the appropriate account. | Y |