N.H. Code Admin. R. Rev 1108.07
Object Code 700: Property
Effective Dec 9, 2022#5072, eff 2-21-91, EXPIRED 2-21-97 New. #6476, eff 3-26-97; ss by #6869, eff 10-20-98; ss by #8306, eff 3-22-05; ss by #10304, eff 3-22-13; ss by #13503, eff 12-9-22Department of Revenue Administration
- (a) Object code 710, land and improvements, classification shall be used for expenditures for the purchase of land and improvements thereon.
- (b) Object code 720, buildings, classification shall be used for expenditures for acquiring existing buildings including expenditures for installment or lease payments, except interest, which have a terminal date and result in the acquisition of buildings, except payments to public school housing authorities or similar agencies.
(c) Object code 730, equipment, classification shall be:
- (1) Used for expenditures for the initial, additional, and replacement items of equipment; and
- (2) Used with all Function codes except 5000.
Source. #5072, eff 2-21-91, EXPIRED 2-21-97 New. #6476, eff 3-26-97; ss by #6869, eff 10-20-98; ss by #8306, eff 3-22-05; ss by #10304, eff 3-22-13; ss by #13503, eff 12-9-22