What Object Code should be used for therapy services such as Occupational or Physical Therapists provided by an ESU or provided by a private company or a hospital?

If the district is contracting for therapist services from an ESU (or another district), you would want to use Object Code 591 Services Purchased from Another School District or ESU.  If these services will be provided by a hospital or a private company, you would code it as Object Code 340 Other Professional Services.