What code should be used for installation of new water coolers in the school. This project includes moving existing water lines, drains, removing existing units, etc.
This project could be coded in either the General Fund (Fund 01), Depreciation Fund (Fund 02), or the Special Building Fund (Fund 08). If this work is replacing an existing water cooler system, you could use the Deprecation Fund. Otherwise, you’d use the General Fund or the Special Building Fund.
If you use the Deprecation Fund, you could use Function Code 2900 with Object Codes 450 Construction Services, 490 Other Purchased Property Services, 610 General Supplies, or 739 Other Equipment — depending on the specific expense. The Depreciation Fund has only Function Code available — 2900.
If either the General or Special Building Fund are used, the code would be 4700 Building Improvements with the same Object Codes listed above.
If the Object Codes listed above don’t seem to fit your expenditures, use the Filter function on the Master Code List to see what Object Codes would be available in those particular funds.