Expenditures related to capital outlays shall be as follows:

1. (a) Account 4901, “Land,” shall be for expenditures related to the acquisition or improvement of land;
2. (b) Account 4902, “Machinery, Vehicles, and Equipment,” shall be for expenditures related to the acquisition of government owned vehicles and equipment not allocated to other functions;

3. (c) Account 4903, “Buildings,” shall be for expenditures related to the:

   1. (1) Acquisition;
   2. (2) Repair;
   3. (3) Renovation; or
   4. (4) Reconstruction or construction of a public building not allocated to other functions; and
4. (d) Account 4909, “Improvements Other Than Buildings,” shall be for expenditures related to capital project activity that is not classified in (a) through (c) above.

Source. #6335, eff 9-24-96 (from Rev 1707); ss by #8179, eff 9-24-04; ss by #10214, eff 10-24-12; ss by #13489, eff 11-15-22 (see Revision Note at chapter heading for Rev 1700)