Expenditures related to capital outlays shall be classified as follows:
(a) Account 4901, land and improvements, classification shall be for expenditures related to the acquisition of land for:
- (1) Future use; or
- (2) Conservation purposes not allocated to other functions;
- (b) Account 4902, machinery, vehicles, and equipment, classification shall be for expenditures related to the acquisition of general government owned machinery, vehicles, and equipment not allocated to other functions;
- (c) Account 4903, buildings, classification shall be for expenditures related to the acquisition, repair, renovation, reconstruction, or construction of a public building not allocated to other functions; and
- (d) Account 4904, improvements other than buildings, classification shall be for expenditures related to capital project activity not otherwise classified.
Source. #5455, eff 8-28-92; ss by #6808, eff 7-21-98; ss by #8687, eff 7-21-06; ss by #10652, eff 8-8-14 (from Rev 2206.11); ss by #14027, eff 7-16-24