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24201 Equipment Leases (Tax Reportable)
Expenditures for operating leases of non-data processing equipment (see account code 24202 (Data Processing Equipment Leases)). This code does not cover vehicle rentals for employees on travel assignments (see the 39XXX series of account codes).
24202 Data Processing Equip Leases (Tax Reportable)
Expenditures for operating leases of all electronic data processing equipment and accessories.
24203 Software Lease CostsCosts (Tax Reportable)
Expenditures for the use of data processing software obtained from a vendor through a operating lease license agreement. In a license agreement, if the vendor replaces software due to a catastrophic event, title to the software does not pass to the purchaser, and the software does not become a capitalized item (see account code 23513 (Software Maintenance Contracts)).
24250 Land Leases (Tax Reportable)
Expenditures for land leases of non-OUS owned property.
24251 Building Leases (Tax Reportable)
Expenditures for building operating lease payments. Includes lease of research space, facilities for employee retreats and meetings. Does not include lease of Conference Facilities (see 28606- Conference Facilities).
24299 Miscellaneous Leases (Tax Reportable)
Expenditures for operating lease payments that cannot otherwise be classified as land, building, equipment, or software leases.