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Maricopa
Community Colleges >> Business
Services Division
>> Purchasing
Department
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CAPITAL
570XX - 583XX
Reference for Maricopa Community Colleges, Phoenix, Arizona
57000
| OBJECT
CODE |
NAME |
DESCRIPTION |
| 57000 |
CAPITAL |
Parent accounts for
capital expenditure children object codes 57005 -
58360. Parent accounts are for summary purposes only;
transactions are not posted. Capital expenditure
object codes are used to record all fund 2XX, 3XX
or 7XX expenditures for capital-item purchases and/or
construction costs that are related to personal and
real property acquisitions, including furniture,
fixtures, equipment, buildings, and building and
land improvements.
All capital expenditure
object codes must utilize a sub-object to define
whether the purchase or payment is considered a non-capital
expenditure - less than $1000 (subobject 1500) or
a capital expenditure - greater than $1000 - (subobject
1000) that will be further classified as an asset.
Personal property acquisitions
are associated with a unique identification number
for inclusion in the personal property inventory.
Real property development and improvement expenditures
are identified with supplemental unique project numbers. |
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57005 - 57009
| OBJECT
CODE |
NAME |
DESCRIPTION |
| 57005 |
Capital
Budget |
Object used to record
original current year fund 7XX capital expenditures
budget. |
| 57006 |
Equip/Major Maint Carryfwd |
Object used to account for Fund 7XX
capital expenditure budget rollover (based on year-end
available funds and existing encumbrances) from
the prior year. |
| 57007 |
Major
Maint/ADA |
Object used to account
for Fund 7XX capital expense budget that has
been specifically allocated for major maintenance
items. |
| 57008 |
Revenue Reserve |
Object used to account for the portion
of budgeted revenues of Fund 7XX that are held
in reserve for later allocation during the fiscal
year. |
| 57009 |
State
Aid Transfer to Unrestricted |
Object used to account
for Fund 7XX budgeted amounts to be transferred
from the annual State Aid. |
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57010 - 57170
| OBJECT
CODE |
NAME |
DESCRIPTION |
| 57010 |
Purchase,
Land |
Object codes used
to account for the land portion only cost in
the purchase of land - See object 57210 for
like building expenditures. |
57015 |
PRE-PURCHASE EXPENSES |
All costs associated with research and negotiations prior to land purchase, including attorneys fees, survey fees, title searches, etc. Costs recorded here may be related to land and building negotiations that may or may not result in a purchase. |
57070 |
OTHER LAND COSTS - NON-DEPRECIABLE |
Miscellaneous land site expenditures that do not increase the utility of the land. Hazardous waste testing, landscaping, and site development. |
| 57110 |
Site Development, Land
Improvement |
Object code for expenditures related
to the preparation of any land parcel for site
development - including grading, dirt work, excavation,
and demolition. |
57111 |
CM@RISK CONSTRUCTION PHASE - LAND IMP |
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| 57115 |
Installed
Utilities, Land Improvement |
Object code for
expenditures related to the original or additional
installation of electrical, gas or water utility
lines and pipes in preparation of any land
parcel site development or improvement. |
| 57120 |
PARKING, PARKING STRUCTURES, & SIGNAGE |
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| All costs associated with building stadiums and sports facilities, including baseball/football fields, running tracks, and associated seating, concession, and restroom facilities. |
|
| 57125 |
STADIUMS/OTHER ATHLETIC FACILITIES |
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| All costs arising from the utilization of external professional architect and/or engineering services in relation to the improvement of any land parcel. |
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| 57130 |
Architect/Engineer,
Land Improvement |
Object code for expenditures arising
from the utilization of external professional
architect and/or engineering services in relation
to the site development or improvement of any
land parcel - See object 57230 for like expenditures
related to buildings. |
| 57135 |
Other
Consultants |
Object code for
expenditures arising from the utilization of
external professional services, in relation
to the site development or improvement of any
land parcel, other than specific architect
and/or engineering services as recorded under
object 57130 - See object 57235 for like expenditures
related buildings. |
| 57136 |
CM@RISK - PRECONSTRUCTION PHASE - LAND IMP |
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| 57140 |
FP & D Reimbursable |
Object code used to separately account
for those miscellaneous expenditures billed to
or incurred by the District in relation to the
management of specific land or site development
projects that are managed by the Facilities,
Planning, and Development office of the District.
These costs, which ultimately are capitalized
as a part of the specific project, include printing,
blueprints, messengers, copying, etc. - See object
57240 for like expenditures related to buildings. |
| 57150 |
Survey/Testing,
Land Improvement |
Object code for
expenditures arising from the utilization of
external professional services for land site
survey and testing relating to the site development
or improvement of any land parcel - See object
57050 & 57250 for survey costs relating to
new land acquisitions or buildings. |
| 57160 |
Hazardous Material,
Land Improvement |
Object code for expenditures arising
from the utilization of external professional
services for removal and cleanup of any hazardous
substances and materials relating to the site
development or improvement of any land parcel.
- See object 57260 for like expenditures related
to buildings. |
| 57170 |
Other
Land Improvement |
Object code for
any miscellaneous land site development or
improvement expenditures that do not fit into
the classification of the regular defined land
improvement object codes 57010 through 57160. |
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57201 - 57300
| OBJECT
CODE |
NAME |
DESCRIPTION |
| 57210 |
|
Miscellaneous land site improvement expenditures that do not fit into the classification of the regular defined land improvement object codes. |
| 57220 |
Close/Appraisal/Legal,
Building |
Object used to classify all expenditures
for administrative closing costs associated
with the purchase of a building, including
escrow, appraisal and legal fees - See object
57020 for like land expenditures. |
| 57230 |
Architect/Engineer,
Building |
Object code
for expenditures arising from the utilization
of external professional architect and/or
engineering services rendered for the development,
improvement or construction of any building
- See object 57030 for like expenditures
related to land. |
| 57235 |
Other Consultants |
Object code for expenditures arising
from the utilization of other external professional
services (non architect or engineering services)
for the site development, improvement or construction
of any building - See object 57035 for like
land improvements expenditures. |
| 57236 |
CM@RISK PRECONSTRUCTION - BUILDING |
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| 57240 |
F
P & D Reimbursable |
Object code
used to separately account for those miscellaneous
expenditures billed to or incurred by the
District in relation to the management of
specific capital development / remodel projects
that are managed by the Facilities, Planning,
and Development office of the District. These
costs, which ultimately are capitalized as
a part of the specific project, include printing,
blueprints, messengers, copying, etc. - See
object 57140 for like expenditures related
to land purchases and development. |
| 57250 |
Survey/Test, Building |
Object used to classify all survey
and testing expenditures associated with the
purchase, construction or improvement of any
building - See object 57150 for like expenditures
related to purchase or development of land. |
| 57260 |
Hazardous
Material, Building |
Object code
for expenditures arising from the utilization
of external professional services for removal
and cleanup of any hazardous substances and
materials relating to the site development
or improvement of any building - See object
57160 for like expenditures related to land. |
| 57270 |
New Construction |
Object code for construction expenditures
(materials, contractors, etc.) incurred in
connection with any construction of a new structure
or building. |
| 57275 |
Other
Construction |
Object code
for any miscellaneous construction related
expenditures that cannot be properly classified
into any of the other defined object codes
57210 - 57300. |
| 57280 |
Remodel/Renovate |
Object code for construction expenditures
(materials, contractors, etc.) incurred in
connection with any remodeling or renovation
projects being constructed within an existing
structure or building. |
| 57281 |
CM@RISK CONSTRUCTION PHASE - BUILDING |
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57500 - 58255
| OBJECT
CODE |
NAME |
DESCRIPTION |
| 57500 |
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Furniture, equipment, and fixtures that are permanently affixed to any wall, window, door, ceiling or floor or any other part of any building, renovation, or remodel. attached to buildings. Examples include HVAC units, built-ins, security and projector cabling and wiring, etc. Does not include modular furniture. |
| 57505 |
VETERINARY SCIENCE EQUIPMENT |
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| All equipment related to care of animals, such as horses, cattle, etc. |
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| 57510 |
AGRICULTURAL SCIENCE EQUIPMENT |
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| All equipment related to agricultural science, including tractors, plows, etc. |
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| 57530 |
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| Any components that are not part of the aircraft shell, including radar, etc. |
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| 57560 |
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| All works of art, including paintings, sculptures, lithographs, etc. |
|
| 57575 |
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| All equipment used to create works of art, such as kilns, potter's wheels, etc. Theater and closely related equipment such as drapery, stages, ramps, lighting, etc. Does not include audio/visual equipment. |
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| 57600 |
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| All equipment purchased for use in physical fitness programs, such as free weights, body-building equipment, etc. |
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| 57610 |
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| All equipment purchased for organized sports programs such as football, baseball, tennis, etc. |
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| 57620 |
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| All equipment used to receive or view video and/or audio broadcasts or presentations, including televisions, projectors, cameras, receivers, etc. |
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| 57645 |
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| All equipment specific to setting up and running a television studio, such as video cameras and monitors, satellite equipment, etc. |
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| 57660 |
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| All equipment specific to setting up and running a radio station, such as microphones, antennas, and other broadcasting and audio equipment. |
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| 57675 |
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| All equipment specific to operating a children's playground. |
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| 57700 |
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| All computer systems designed for use at a desk or workstation. Usually includes a CPU, monitor, keyboard, mouse, etc. This also includes the mini-systems. |
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| 57705 |
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| All software and renewal licenses. |
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| 57715 |
NETWORK SYSTEMS/EQUIPMENT |
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| All computers and components designed to work as servers or networks. |
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| 57720 |
OTHER COMPUTER COMPONENTS/PERIPHERALS |
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| All computer component parts such as printers, memory storage units, RAM, UPS, racks, etc. |
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| 57745 |
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| All computers designed for use without desktop or workstation connections. |
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| 57750 |
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| 57850 |
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| All firearms--regardless of cost. |
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| 57865 |
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| All equipment, other than vehicles, related to emergency medical aid or fire suppression. |
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| 57875 |
ENGINEERING/DRAFTING EQUIPMENT |
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| All equipment used in engineering and drafting work. |
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| 57915 |
FOOD SERVICE/VENDING EQUIPMENT |
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| All equipment used in preparing and dispensing food and beverages. |
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| 57940 |
FURNITURE - INDOOR/OUTDOOR |
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| All furniture, including modular furniture, office furniture, outdoor furniture, etc. |
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| 58010 |
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| All equipment used in the practice of medicine or dentistry. |
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| 58020 |
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| All equipment used in scientific laboratories, such as biology, chemistry, physics, etc |
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| 58055 |
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| All equipment used in general maintenance activities, including building, mechanical, plumbing, and landscaping maintenance. |
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| 58060 |
OCC ED CLASSROOM EQUIPMENT |
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| All equipment, excluding vehicles, purchased for use in occupational education classrooms. |
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| 58070 |
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| All musical instruments, including pianos, guitars, etc. |
|
| 58095 |
BUSINESS/OFFICE EQUIPMENT |
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| All office equipment, including copiers, fax machines, etc. |
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| 58150 |
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| All security equipment such as security card reader systems. Does not include video cameras, motorized vehicles, or any other equipment already included in an established object code. |
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| 58195 |
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| All communications equipment including cell phones, phone systems, etc. |
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| 58235 |
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| Any vehicles, such as tractor-trailer rigs, aircraft, etc used in student instruction. |
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| 58240 |
OPERATIONAL VEHICLES - LICENSED |
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| All vehicles licensed for use on roadways with the exception of vehicles purchased for student instruction. |
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| 58255 |
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| Any vehicles used by campus personnel, such as carts, that are not licensed for use on roadways. |
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58275 - 58355
| OBJECT
CODE |
NAME |
DESCRIPTION |
| 58305 |
|
| Print and electronic media purchased through MCCCD Purchasing process for inclusion in the library collection. |
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2411
West 14th Street · Tempe, AZ · 85281
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