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For all other equipment valued at less than $5,000, use code 20200 - Minor Equipment unless a more specific code is available.
The following ancillary costs should also be capitalized:
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For purchases acquired through a lease-purchase or installment payment arrangement, see section [4] Miscellaneous Capital Outlay.
40101 Equipment
Equipment is defined as non-expendable personal property that is not otherwise categorized by a separate account code within this section. (For purchases from proprietary funds see A8011 - Equipment.)
40102 Livestock
Purchases of livestock for breeding, as draft animals, for dairy or beef production, for experiments or for instruction. The costs of raising immature animals to maturity are treated as current operating expenses (for example see account codes 21055 - Feeds - Grains, 21056 - Feeds - Hay and Straw, 21057 - Feeds - Concentrates, and 21008 - Animal Care).
40103 Artwork/Collection Items
Artwork/Collection items that are not permanently attached to buildings and that can be moved from one area to another (e.g., paintings). Includes museum collection procurements and purchases of non-depreciable Library special collection items. This account code is for artwork located inside a building and not attached to it. For artwork located outside a building and not attached to it, see 40403 - Artwork - IOTB. For artwork located either inside or outside a building that is attached to the building, see 40503 - Artwork - Buildings. (For purchases from proprietary funds see A803x - Collections.)
40104 Vehicles
Purchase of a motorized vehicle that is registered for road use. For vehicles not registered for road use or for non-motorized vehicles (i.e. trailers, lawn tractors or farm implements), use account code 40101 - Equipment. (For purchases from proprietary funds see A8012 - Vehicles.)
40190 Library Purchases
Purchases by institutional libraries, of books, periodicals, films, tapes, slides and reference materials. Does not include resources in electronic format - see 20109-Library Electronic Resources. See account code 40103 - Artworks/Collection Items, for non-depreciable Library special collection purchases.
40201 Vessels
Purchases of vessels, including any materials and supplies used in the improvement of the vessels themselves or equipment on board the vessel. A vessel is defined as a boat, ship or craft that is made to float or travel upon the water and is greater than 25 feet in length. It may or may not be powered by a marine engine. For anything less than 25 feet (e.g., canoes or rafts), use 40101 - Equipment. For docks and ramps see [B] Real Property. (For purchases from proprietary funds see A8015 - Vessels.)
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Improvements that increase the value by less than $5,000 are coded as maintenance (see account codes 235xx - Maintenance and Repairs). Charges from the Physical Plant and other service activities for land improvements are also included.
40305 Land Leasehold Improvements
Expenditures for improvements made to leased land, the improvements are attached to property not owned by the lessee.
40310 Land-Legal Service (tax reportable)
Expenditures for legal services associated with the purchase or improvement of land, easement or right of way.
40311 Land-Advertising (tax reportable)
Expenditures for advertising services associated with the purchase or improvement of land, easement or right of way.
40312 Land-Appraisal Services (tax reportable)
Expenditures for appraisal services associated with the purchase or improvement of land, easement or right of way.
40313 Land-Engineering & Architectural Services (Tax Reportable)
Expenditures for engineering and architecture services associated with the purchase or improvement of land, easement or right of way.
40314 Land-Project Management (tax reportable)
Expenditures for project management services associated with the purchase or improvement of land, easement or right of way.
40315 Land-Project Inspection (Tax Reportable)
Expenditures for project inspection services associated with the purchase or improvement of land, easement or right of way.
40316 Land-Construction Permits & Fees
Expenditures for building permits, water and sewer hook-up fees, inspection fees and other fees associated with the purchase or improvement of land, easement or right of way.
40317 Land-Conditional Use/Planning Fees
Expenditures for conditional land use fees, planning (approval) fees, sign fees and parking lot fees associated with the purchase or improvement of land, easement or right of way.
40318 Land-OUS Capital Support Assessment
Assessments to institutions for Capital Project Support for the administration of programs and projects by PSU Facilities Division. The programs include PSU Minority/Women in Business and Emerging Small Business, the Capital Repair Baseline study, studies of space utilization, five-year rental appraisal for Board-approved housing and other system-wide consulting for capital activities.
40319 Land-Miscellaneous Fees & Services
Payments for fees and services associated with the purchase or improvement of land, easement or right of way where the expense cannot be classified according to the service performed.
40320 Land-BOLI Prevailing Wage Rate Fee
This assessment is due to the Bureau of Labor and Industries (BOLI) Prevailing Wage Rate Unit for every contract awarded to a contractor for a public work which is regulated under the Prevailing Wage Rate Unit. The fee is equal to one tenth of one percent (.001) of the contract price but must be no less than $100 and no more than $5,000 regardless of the contract price. For further information see OAR 839-025.
[b] Improvements Other Than Buildings
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Improvements that increase the value by less than $5,000 are coded as maintenance (see account codes 235xx - Maintenance and Repairs). Charges from the Physical Plant and other service activities for construction of improvements other than buildings are also included. For purchases from proprietary funds see A8131 - Improvements Other Than Buildings.
40403 Artwork-IOTB
Artwork that is not part of land or buildings. It can be attached to a footer or pedestal (e.g., statues). This account code is for artwork located outside a building and not attached to it. For artwork located inside a building and not attached to it, see 40103 - Artworks/Collection Items. For artwork located either inside or outside a building that is attached to the building, see 40503 - Artwork - Buildings.
40405 IOTB Leasehold Improvements
Expenditures for improvements made to leased IOTB, the improvements are attached to property not owned by the lessee.
40410 IOTB-Legal Service (tax reportable)
Expenditures for legal services associated with the installment or construction of an IOTB.
40411 IOTB-Advertising (tax reportable)
Expenditures for advertising services associated with the installment or construction of an IOTB.
40412 IOTB-Appraisal Services (tax reportable)
Expenditures for appraisal services associated with the installment or construction of an IOTB.
40413 IOTB-Engineering & Architectural Services (tax reportable)
Expenditures for engineering and architecture services associated with the installment or construction of an IOTB.
40414 IOTB-Project Management (tax reportable)
Expenditures for project management services associated with the installment or construction of an IOTB.
40415 IOTB-Project Inspection (tax reportable)
Expenditures for project inspection services associated with the installment or construction of an IOTB.
40416 IOTB-Construction Permits & Fees
Expenditures for building permits, water and sewer hook-up fees, inspection fees and other fees associated with the installment or construction of an IOTB.
40417 IOTB-Conditional Use/Planning Fees
Expenditures for conditional land use fees, planning (approval) fees, sign fees and parking lot fees associated with the installment or construction of an IOTB.
40418 IOTB-OUS Capital Support Assessment
Assessments to institutions for Capital Project Support for the administration of programs and projects by PSU Facilities Division. The programs include PSU Minority/Women in Business and Emerging Small Business, the Capital Repair Baseline study, studies of space utilization, five-year rental appraisals for Board-approved housing and other system-wide consulting for capital activities.
40419 IOTB-Miscellaneous Fees & Services
Payments for fees and services associated with the installment or construction of an IOTB where the expense cannot be classified according to the service performed.
40420 IOTB-BOLI Prevailing Wage Rate Fee
This assessment is due to the Bureau of Labor and Industries (BOLI) Prevailing Wage Rate Unit for every contract awarded to a contractor for a public work which is regulated under the Prevailing Wage Rate Unit. The fee is equal to one tenth of one percent (.001) of the contract price but must be no less than $100 and no more than $5,000 regardless of the contract price. For further information see OAR 839-025.
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Charges from the Physical Plant and other service activities for construction or improvements of buildings are also included. For purchases from proprietary funds see A8111 - Buildings.
40503 Artwork - Buildings
Art work permanently affixed to a building (e.g., mosaics, murals). This account code is for artwork located either inside or outside a building that is attached to the building. For artwork located inside a building and not attached to it, see 40103 - Artworks/Collection Items. For artwork located outside a building and not attached to it, see 40403 - Artwork - IOTB.
40504 Building - Solar Energy Technology
Expenditures related to the requirement to spend 1.5% for Solar Energy in Public Building Construction Contracts as required by OAR 330-135. Public contracting agencies are required to "spend an amount equal to at least 1.5 percent of a public improvement contract for the construction or major renovation of a public building for the inclusion of appropriate solar energy technology in the building". The rule applies only to new capital construction projects which total $1M and major improvements that exceed $1M and 50% of the insured value of the building. The law does not apply to public improvements that are not buildings (i.e. motor pools, parking lots, maintenance sheds, roads, sewers, etc.) For further information on spending requirements see OAR 330-135.
40505 Bldg Leasehold Improvements
Expenditures for improvements made to leased buildings, the improvements are attached to property not owned by the lessee.
40510 Buildings - Legal Service (tax reportable)
Expenditures for legal services associated with the construction or improvement of a building.
40511 Buildings - Advertising (tax reportable)
Expenditures for advertising services associated with the construction or improvement of a building.
40512 Buildings - Appraisal Services (tax reportable)
Expenditures for appraisal services associated with the construction or improvement of a building.
40513 Buildings - Engineering & Architectural Services (tax reportable)
Expenditures for engineering and architecture services associated with the construction or improvement of a building.
40514 Buildings - Project Management (tax reportable)
Expenditures for project management services associated with the construction or improvement of a building. Includes cost of project management, design services, and other services performed by institutional units, such as Facilities Services.
40515 Buildings - Project Inspection (tax reportable)
Expenditures for project inspection services associated with the construction or improvement of a building.
40516 Buildings -Construction Permits & Fees
Expenditures for building permits, water and sewer hook-up fees, inspection fees and other fees associated with the construction or improvement of a building.
40517 Buildings - Conditional Use/Planning Fees
Expenditures for conditional land use fees, planning (approval) fees, sign fees and parking lot fees associated with the construction or improvement of a building.
40518 Buildings - OUS Capital Support Assessment
Assessments to institutions for Capital Project Support for the administration of programs and projects by OUS Facilities Division. The programs include OUS Minority/Women in Business and Emerging Small Business, the Capital Repair Baseline study, studies of space utilization, five-year rental appraisals for Board-approved housing and other system-wide consulting for capital activities.
40519 Buildings - Miscellaneous Fees & Services
Payments for fees and services associated with the construction or improvement of a building where the expense cannot be classified according to the service performed.
40520 Building - BOLI Prevailing Wage Rate Fee
This assessment is due to the Bureau of Labor and Industries (BOLI) Prevailing Wage Rate Unit for every contract awarded to a contractor for a public work which is regulated under the Prevailing Wage Rate Unit. The fee is equal to one tenth of one percent (.001) of the contract price but must be no less than $100 and no more than $5,000 regardless of the contract price. For further information see OAR 839-025.
[d] Infrastructure
Note: Distinguishing between infrastructure, improvements other than buildings, and land improvements (depreciable and non-depreciable) is not always clear.
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Improvements that increase the value by less than $5,000 are coded as maintenance (see account codes 235xx - Maintenance and Repairs). Charges from the Physical Plant and other service activities for construction or improvements to infrastructure are also included. For purchase from proprietary funds see A8140 - Infrastructure.
40705 Infr Leasehold Improvements
Expenditures for improvements made to leased infrastructure, the improvements are attached to property not owned by the lessee.
40710 Infrastructure - Legal Service (tax reportable)
Expenditures for legal services associated with the construction or improvement of infrastructure.
40711 Infrastructure - Advertising (tax reportable)
Expenditures for advertising services associated with the construction or improvement of infrastructure.
40712 Infrastructure - Appraisal Services (tax reportable)
Expenditures for appraisal services associated with the construction or improvement of infrastructure.
40713 Infrastructure - Engineering & Architectural Services (tax reportable)
Expenditures for engineering and architecture services associated with the construction or improvement of infrastructure.
40714 Infrastructure - Project Management (tax reportable)
Expenditures for project management services associated with the construction or improvement of infrastructure.
40715 Infrastructure - Project Inspection (tax reportable)
Expenditures for project inspection services associated with the construction or improvement of infrastructure.
40716 Infrastructure - Construction Permits & Fees
Expenditures for permits, water and sewer hook-up fees, inspection fees and other fees associated with the construction or improvement of infrastructure.
40717 Infrastructure - Conditional Use/Planning Fees
Expenditures for conditional land use fees, planning (approval) fees, sign fees and parking lot fees associated with the construction or improvement of infrastructure.
40718 Infrastructure - OUS Capital Support Assess
Assessments to institutions for Capital Project Support for the administration of programs and projects by OUS Facilities Division. The programs include OUS Minority/Women in Business and Emerging Small Business, the Capital Repair Baseline study, studies of space utilization, five-year rental appraisals for Board-approved housing and other system-wide consulting for capital activities.
40719 Infrastructure - Miscellaneous Fees & Services
Payments for fees and services associated with the construction or improvement of infrastructure where the expense cannot be classified according to the service performed.
40720 Infrastructure - BOLI Prevailing Wage Rate Fee
This assessment is due to the Bureau of Labor Industries (BOLI) Prevailing Wage Rate Unit for every contract awarded to a contractor for a public work which is regulated under the Prevailing Wage Rate Unit. The fee is equal to one tenth of one percent (.001) of the contract price but must be no less than $100 and no more than $5,000 regardless of the contract price. For further information see OAR 839-025.
[2] Capital Outlay - Non-Capitalized
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40111 Equipment Lease-Purchase
Expenditures for equipment acquired on a lease-purchase arrangement. Such equipment is placed on inventory when delivered. See account code 40101 - Equipment, for a definition of equipment and for a list of expenses in addition to the lease payments that can be capitalized. All lease-purchase acquisitions are considered to be equipment purchases and are included as part of the expenditures of any separate equipment appropriation.
40113 Principal Installment Payment
Expenditures for the purchase of equipment through installments. Use this code to record down payment, shipping costs, installation charges and principal payment.
40199 Construction in Progress (Equipment)
Expenditures during the fabrication period of a constructed item that will eventually be classified as equipment. At completion of fabrication, a journal entry moves the total cost to account code 40101 - Equipment. Do not use this code to purchase an inventory of supplies to be used on unspecified future projects. Also, do not use this code when fabricating equipment in an on-campus self-sustaining shop for transfer to another department. For purchases from proprietary funds see A8014 - Construction in Progress (Equipment).