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Expenditure Subobject List

This document describes expenditure subobjects, grouped by summary objects and objects, with general descriptions for their use.

You can also create customized Subobject reports in IBIS, using the Table Lists reporting group. Use the D10 Expenditure Subobject Descriptor Table, which defines Objects, Summary Objects, and Expenditure Subobjects.

Revenue subobjects can be found in IBIS as well as in Online Reporting in the DAFR6650 - Expenditure and Revenue Subobjects report. Click here for a copy of DAFR6650 Expenditure and Revenue Objects.

Click the links below for different formats of this list.

Updates

07/23/2019 - Removed code reference from 5353, 5356, 5357
04/02/2019 - Added 7621 and 7626 - Hospital and Indian tribe non-federal financial disbursements
10/31/2018 - Added 6871 and 5739 - Drones

Object Hierarchy

The Objects, Summary Objects, and Subobjects are organized in a hierarchy from general to specific uses and descriptions:

Object (statewide, determined by legislative action). Idaho Code 67-3508 defines four general groups: Personnel Costs, Operating Expenditures, Capital Outlay, and Trustee and Benefit Payments. The State Controller is authorized to implement sub-classifications below these, such as summary objects, subobjects, etc.
Summary Object (used by all agencies, statewide)
Subobject (used by all agencies, statewide, and are required to post expenditures). The four-digit expenditure subobject identifies the payment category, such as office supplies, computer services, etc. Some subobjects require other fiscal or structure coding to be used when entering transactions. For example, the Personnel subobjects require a PCN number. Some of the Capital Outlay subobjects may require a Property and Component (inventory) number.
Subobject Detail (used agency-specific, and are optional to help further classify the subobject)

Expenditure Subobject List Column Headers

The headers of the Expenditure Subobject List include the expenditure subobject code, the title of the expenditure subobject code, the FAS indicator, the 1099MISC indicator, the Workers Comp Indicator (W/C), and a description of the expenditure subobject.

SUBOBJECT and TITLE
The Subobject and Title identify the type of expenditure and which summary object and object category it belongs to.It also determines if the transaction will post to FAS, will extract to the 1099 system, and/or will show on the workers compensation report (see below).
FAS - PROPERTY CLASS INDICATOR
The Property Class indicator determines if STARS will create a transaction to the FAS hold file when you use the subobject. (In FAS, this is refered to as the "Asset Class".) This is found mostly on the Capital Outlay Object codes (6000). Current indicators are:
Blank – Not capitalized – STARS will not create a FAS transaction unless you put “F” in the CI indicator when entering the transaction. Use “W” to if it is a construction in progress
1 – Land – STARS will create an A01 FAS transaction to send to the FAS hold file
2 – Buildings – STARS will create an A02 FAS transaction to send to the FAS hold file
3 – Improvements other than Buildings – STARS will create an A03 FAS transaction to send to the FAS hold file.
4 – Machinery and Equipment – STARS will create an A04 FAS transaction to send to the FAS hold file.
1099 - 1099 MISC INDICATOR
The 1099 indicator is part of the criteria that determines if a 1099 Miscellaneous Form is sent to the vendor. A “0” means that the expenditure is not a 1099MISC reportable expense. An “M” means the subobject is 1099MISC reportable, and this is followed by the box number of the vendor’s 1099MISC form where the payment appears. Other criteria may neeed to be met for a 1099MISC to generate.
Excluded from 1099MISC reporting are payments made to Vendor Types of E (State Employee), or G (Government).
1099 indicators are:
0 – Not 1099MISC reportable. The transaction should be for non-1099MISC reportable expenditures.
M01 – 1099MISC reportable. May report in 1099MISCBox 1–Rent, including leases.
M03 – 1099MISC reportable. May report in 1099MISCBox 3–Other Income, such as prizes and awards.
M06 – 1099MISC reportable. May report in 1099MISCBox 6–Medical, including corporations.
M07 – 1099MISC reportable. May report in 1099MISC Box 7 – Non-Employee Compensation, use for most 1099MISC reportable subobjects, excludes corporations.
M14 - Gross payments paid to an attorney.
MN7 – 1099MISC reportable. May report in 1099MISCBox 7–Non-Employee Compensation, use for 1099MISC reportable subobjects, including corporations (currently, legal corporations fall in this category).
W/C - WORKERS COMPENSATION INDICATOR
The WC indicator determines if the transaction will be included on the State Insurance Fund’s annual workers’ compensation report. The State Insurance Fund identifies the subobjects for this report. Current workers compensation indicators are:
Blank – Do not report information on WC report.
Y – Report information on WC report.

4000 – PERSONNEL COSTS

NOTE: The subobjects in the 4000 object range requires a PCN number to post original and adjustment transactions.

4101 – GROSS SALARY & WAGES

Subobject	Title	FAS	1099	W/C	Description
4105	EMPLOYEES		0		Salaries paid to positions that are permanent in nature, whether full or part time.
4110	EMPLOYEE-EMERGENCY HELP		0		Salaries paid to emergency help employees. Also referred to as Casual Labor employee.
4115	EMPLOYEES - TEMPORARY		0		Salaries paid to temporary employees.
4120	BOARD/COMMISSION MEMBERS		0		Compensation or honorarium paid members of Boards or Commissions for services rendered on behalf of the State.
4125	SPORADIC SPECIAL PAY		0		Payments for sporadic pay for services at sporting events and other types of special activities.
4130	PAYROLL REIMBURSEMENTS		0		Third-party reimbursements for personnel costs that must be approved by DFM.
4135	STUDENT		0		Payment for students employed as either part-time or temporary at educational institutions; excludes students who are temporary employees at agencies other than educational institutions.
4140	SHIFT DIFFERENTIAL		0		Salaries paid to employees who work 50% or more of their assigned hours in a workweek between 6:00 p.m. and 7:00 a.m. Leave hours taken shall be regarded as having been assigned during the same hours that the employee would have worked.
4175	OVERTIME COVERED BY FLSA		0		Salaries paid to employees for earnings in excess of the regular workweek.
4180	OVERTIME EXEMPT FROM FLSA		0		Salaries paid to employees for earnings in excess of the regular workweek, but not governed by FLSA.
4190	COMPENSATORY LEAVE BAL		0		Compensatory leave balance category to use for posting grant leave accruals, if needed.

4201 – EMPLOYEE BENEFITS

Subobject	Title	FAS	1099	W/C	Description
4205	GROUP INSURANCE LIFE		0		Cost of employee group life insurance premiums. This does not include the employee's share paid directly by employees.
4210	GROUP INSURANCE HEALTH & ACCIDENT		0		State's contribution for group accident & health insurance for employees. This does not include the share withheld as payroll deductions or otherwise paid by employees.
4215	WORKER'S COMPENSATION		0		The cost to provide worker's compensation coverage for State employees. Use only for premium payments, not compensation benefits.
4216	WORKER'S COMPENSATION AUDIT ADJ		0		Additional premium amounts due resulting from worker's compensation audits by State Insurance Fund – on employees.
4220	WORKER'S COMP CREDIT		0		Credit received on worker's compensation premium based on W/C usage.
4225	EMPLOYER RETIREMENT CONTRIBUTIONS		0		Employer's contribution to PERSI. Do not include employees' share withheld as payroll deductions.
4226	PERSI GAINS SHARING		0		Employer share of extraordinary PERSI gain that may be allocated to active employers at the end of the year, as a credit against future contributions.
4227	DEFINED CONTRIB-EMPLOYER CONTRIB		0		Additional employer payment to a defined contribution plan.
4230	RETIREMENT SICK LEAVE		0		Employer's contribution to the PERSI Sick Leave Account based on a fixed percentage of employees' salaries.
4235	DEPT OF EMPLOYMENT RETIREMENT		0		Employer's contribution to the Idaho Department of Employment Retirement System for each employee. The employee's share withheld as a payroll deduction is not included.
4240	JUDGES RETIREMENT		0		Employer's contribution to the Judges Retirement System for each employee. The employee's share withheld as a payroll deduction is not included.
4245	MEDICARE		0		Not currently being used by EIS. See 4260.
4250	PERSONNEL COMMISSION		0		Employer's contribution to the Personnel Commission based on employees' salaries.
4255	EMPLOYMENT SECURITY		0		Employer's contribution for unemployment insurance.
4260	F. I. C. A.		0		Employer's contribution for social security, including Medicare.
4290	ANNUAL LEAVE BALANCES		0		Annual leave balance category to use for posting grant leave accruals, if needed.
4291	PERSI PRIOR YEAR EMPLOYER CONTRIBUTION		0		Use to pay interagency from PERSI related to prior year employer contributions.
4295	SICK LEAVE BALANCES		0		Sick leave balance category to use for posting grant leave accruals, if needed.

5000 – OPERATING EXPENSES

5001 – COMMUNICATION COSTS

Subobject	Title	FAS	1099	W/C	Description
5010	MEDIA		M07		Costs paid for communications media services.
5020	POSTAL & MAIL		0		Costs of stamps, stamped envelopes, postage meter charges, letter registry, package insurance, post office box rentals, etc.
5023	EXPRESS MAIL/MESSENGER		M07		Cost of hand-carried mail services, such as express mail or messenger services.
5027	VOICE OVER INTERNET PROTOCOL (VOIP)-STATE OWNED/OPERATED		0		Costs for non-capital equipment, instruments, licenses and software necessary to operate a VOIP system
5028	VOIP HOSTED		M07		Charges for VOIP services, excluding trunk and data line charges performed by providers, contractors or another state agency.
5029	DATA LINE CHARGES		M07		Costs for data line charges, including installation, removal, and access charges.
5030	PHONE/FAX LOCAL LINE & EQUIPMENT CHARGES		0		Costs for monthly local telephone and fax service, such as monthly equipment charges, installation, or removal. Excluding VOIP.Including centrex, business lines, Primary Rate Interface (PRI) or Digital Switched Service (DSS) i.e. T-1, Session Initiation Protocol (SIP) trunks. Per IRS, not 1099 reportable.
5031	PHONE/FAX LONG DISTANCE		0		Costs for monthly long distance telephone and fax service, including credit card calls and long distance usage charges. Per IRS, not 1099 reportable.
5032	RADIO EQUIPMENT - MOBILE RADIO		M07		Costs for equipment, installation and operation of land mobile radio systems, including trunked systems, repeaters, etc. when not a capital purchase.Since radio equipment is incidental to using the service, include replacement radiophones. Does not include telephone systems. For Microwave use 5036.
5033	CELLULAR/WIRELESS VOICE SERVICE		0		Costs for cellular or wireless phone monthly access, local, and long distance charges. Includes non-rental beepers.For Cellular/Wireless Data Service use 5037. Per IRS, not 1099 reportable.
5034	TELEPHONE 800 SERVICE		0		Costs for 800 number telephone lines to provide services to the public, including installation and ongoing charges. Per IRS, not 1099 reportable.
5035	AUDIO/VIDEO CONFERENCE CALLS		M07		Costs for audio/video conference calls. (See 5915, if renting video equipment only. See 5938, if renting a room that comes with video equipment)
5036	RADIO EQUIPMENT - MICROWAVE		M07		Costs for installation, equipment (if not capital) and operation of microwave telecommunications systems.Since radio equipment is incidental to using the service, include replacement radiophones. Does not include telephone systems.For Mobile Radio use 5032
5037	CELLULAR/WIRELESS DATA SERVICE		0		For mobile data services. Use 5029 for point to point wireless data services. Use 5036 for microwave operations expenses.For Cellular/Wireless Voice Service use 5033. Per IRS, not 1099 reportable.
5050	OTHER COMMUNICATION SVCS		M07		All other costs associated with communications, such as costs for other non-telephone communications. For internet service provider (ISP) charges, use 5320.

5051 – EMPLOYEE DEVELOPMENT COSTS

Subobject	Title	FAS	1099	W/C	Description
5055	INDIVIDUAL ORGANIZATION MEMBERSHIPS		0		Dues for individual employee membership in state, county, or other organizations for state officials and employees. Includes professional dues paid to other states or state agencies, if related to their responsibilities for the state. (See 5135 for group organizational memberships where services are involved.)
5060	PUBLICATIONS & SUBSCRIPTIONS		0		Subscriptions to publications used by employees to stay current in their field, such as trade journals, newspapers, magazines, and other periodicals. Includes continuous tax, rate, legal, and other technical service subscriptions. Includes hard copy, web-based subscriptions, or on disks.
5070	TRAINING SERVICES		M07	Y	Costs of tuition and registration in seminars, conferences, and training sessions. Instructor fees. (See 5073 for tuition reimbursements that are W-2 taxable.)For Technology Training Services use 5074.
5071	TRAINING SUPPLIES		0		Supplies used in employee training.
5073	TUITION REIMBURSEMENT – TAXABLE FRINGE		0		W-2 taxable tuition and registration payments made on behalf of employees who have registered in schools, colleges, and universities. Reimbursements must be processed through payroll with a TTR Earnings Code. See the IRS Web site regarding educational assistance for taxability.
5074	TECHNOLOGY TRAINING SERVICES		M07	Y	Costs of tuition and registration in seminars, conferences, and training sessions (instructor led or online) exclusively for employees in information technology. Instructor fees. (See 5073 for tuition reimbursements that are W-2 taxable.)
5099	OTHER EMPLOYEE DEVELOP		0		Other non-1099 reportable employee development, including commercial licenses paid by the State for employees.

5101 – GENERAL SERVICES

Subobject	Title	FAS	1099	W/C	Description
5103	TEMPORARY PERSONNEL		M07	Y	Fees charged for temporary personnel or staffing services.
5104	DOCUMENT MANAGEMENT, RECYCLING		M07		Fees charged for document management, shredding, recycling services
5105	CLERICAL		M07	Y	The costs for routine bookkeeping, secretarial, or clerical services.
5110	LAUNDRY		M07		Services by laundries and dry cleaners for cleaning of such items as uniforms, rugs, drapes, etc. (See 5399 for employees' laundry during travel.)
5113	SECURITY, PATROL OR ALARM		M07		Fees charged for security, patrol or alarm services for all areas.
5114	LANDSCAPING, WEED CONTROL		M07		Fees charged for routine landscaping, mowing, edging weed and pest control services for roadside, grounds, recreational and park areas.
5120	MEDICAL		M06	Y	The cost of physical exams, fees paid to doctors, nurses, etc., or other medical fees required for an employee in state service. Outside medical care and hospitalization for non-state employees and students and inmates of state institutions; dental work, optical glasses, etc.
5124	HONORARIA		M07	Y	Payments given in gratitude for services rendered: such as for a person to come speak to a class, payments to politicians for speaking at a convention, payments to ministers for funerals, etc. on which custom or propriety forbids setting a price. Honoraria to boards or commissions for services rendered on behalf of the State must be paid through EIS payroll.
5130	EXTRADITION COSTS		M07		Cost of returning persons accused or convicted of crimes to the State; prison gratuities, rewards for prisoner return.
5132	INSTITUTIONAL SERVICES		M07		Cost of providing institutional care for inmates and others where such care is provided by anon-StateofIdahoentity.
5135	GROUP PUBLICATIONS, SUBSCRIPTIONS, AND MEMBERSHIP		M07		Cost for membership in or subscriptions to state, county and other organizations for a state agency. Usually a large payment that includes receiving miscellaneous services or access to an organization's database, such as Westlaw, etc.
5138	GENERAL LAB EQUIP TESTING OR INSPECT		M07		Costs associated with testing, grading or inspection work for general lab equipment.
5139	FOOD SERVICE TESTING		M07		Cost associated with food service testing, grading or inspection.
5140	HUMAN BLOOD TESTING		M07		Costs associated with human blood sampling testing, grading or inspection.
5141	HUMAN ALCOHOL OR DRUG TESTING SERVICES		M07		Costs associated with human alcohol or drug testing.
5142	ENVIRONMENTAL OR ECOLOGICAL TESTING		M07		Costs associated with testing, grading or inspection work for hazmat, oil, soil, and water equipment.Includes impact studies and air quality testing.
5143	BUILDING TESTING OR INSPECTION		M07		Costs associated with testing buildings and inspections for structural issues.
5144	LIVESTOCK/VETERINARY EQUIP TESTING		M07		Costs associated with testing incurred for livestock management, veterinary services, brand recordings, inspection fees etc.
5145	EDUCATIONAL TESTING, GRADING		M07	Y	Costs associated with educational testing, grading or registration. (Not to include tests given to individuals for licensing purposes.)
5146	NON-EMPLOYEE TRAINING – VENDOR PAYMENTS		M07		Payments to vendors for training volunteers and other non-employees to provide support or services furthering the programs of the State.
5147	NON-EMPLOYEE TRAINING – REIMBURSEMENT		0		Payments to reimburse volunteers and other non-employees for training to provide support or services furthering the programs of the State.
5150	OTHER GENERAL SERVICES		M07	Y	Other general services not specified above.

5151 – PROFESSIONAL SERVICES

Subobject	Title	FAS	1099	W/C	Description
5155	AUDITING		M07	Y	Fees charged for examination, review, and reporting of financial accounts.
5160	ACCOUNTING		M07	Y	Fees charged for accounting services. (See 5982 for SCO, STO, etc., transaction charges.)
5164	BROKERAGE FEES-FOR SIF USE ONLY		0	Y	For State Insurance Fund use only
5165	BROKERAGE FEES		M07	Y	Commissions paid to an establishment for purchase or sale of stocks, securities, or real estate.
5166	LEGAL		MN7	Y	Fees paid to law firms not on retainer or lawyers for interpretation or advice relating to depositions and expert witness fees. (Retainers for attorneys, see 5176)
5167	COURT REPORTING		M07	Y	Fees paid for court reporting services.
5168	HEARING OFFICER		M07	Y	Fees paid for hearing officer services.
5169	INTERPRETERS/ TRANSLATION		M07	Y	Fees paid for interpreters and translation fees.
5170	CONSULTANT - GENERAL		M07	Y	Fees for services paid to an expert who is not a state employee.(For computer consultants, see 5301 summary object series.)
5171	CONSULTANT – PUBLIC RELATIONS		M07		Fees for services paid to an expert who is not a state employee for public relations type work.
5174	CONSULTANT- MEDICAL		M07		Fees for services paid to medical staff for consulting, counseling, treatment, prevention or wellness type programs.
5175	CONSULTANT- ARCHITECTS AND ENGINEERING		M07		Fees for services paid to an expert who is not a state employee for engineering type work.
5176	CONSULTANT- LEGAL		MN7		Payments to retain an attorney who is not a state employee for legal or attorney consulting services. (for other legal fees, see 5166)
5180	PROMOTION/ PUBLICITY		M07	Y	Costs of promotion or publicizing the State ofIdaho, its products, or services using a professional agency or service. (See 5992 for the cost of work done by the agency to promoteIdahoor its products.)
5190	ADV & LEGAL NOTICES		M07	Y	Legal advertising, notice of bid letting, certified affidavit advertisement in newspapers, employment ads, or other legal publications.
5199	OTHER PROFESSIONAL SVCS		M07	Y	Professional services not specified above.

5201 – REPAIR AND MAINTENANCE SERVICES

Payment for services includes the parts or materials used to perform the service, if the parts or materials are incidental to providing the service. If purchasing only repair and maintenance supplies, use an appropriate subobject in the 5601 section.

Subobject	Title	FAS	1099	W/C	Description
5205	BUILDING SVCS		M07	Y	Services associated with building repair such as cost of maintenance labor (excluding janitorial services), if the service is performed by non-State employees or by another agency. Per the IRS, services includes payment for parts or materials used to perform service, which could include charges for building materials such as lumber, millwork, roofing, building stone and brick, electrical fittings and fixtures, plumbing and heating, building hardware installation, painting, glazing supplies, and structural steel installation. Includes charges for maintenance agreements and building fire extinguisher maintenance.
5210	HOUSEKEEPING& JANITORIAL SVCS		M07	Y	Services associated with janitorial and housekeeping services.
5215	LAND SVCS		M07	Y	Services for minor non-routine landscaping or general minor improvements of the grounds.
5220	MACHINERY & EQUIPMENT-SVCS		M07	Y	Services associated with machinery and equipment repair and maintenance.
5225	OFFICE EQUIPMENT-SVCS		M07	Y	Services associated with office equipment repair and maintenance.
5230	VEHICLE-SVCS		M07	Y	Services associated with vehicle repair and maintenance, and emission testing.
5235	INFRASTRUCTURE SVCS		M07	Y	Services and supplies for minor infrastructure repairs and maintenance.Do not use for technology services and supplies.
5240	PERSONAL COMPUTER HARDWARE MAINTENANCE		M07	Y	Cost of hardware labor or maintenance for desktop computers, laptops, tablets, thin clients, etc. performed by service providers, contractors or another state agency.Includes hardware maintenance agreements. See 5638 for upgrades or repairs.
5241	SERVER AND STORAGE HARDWARE MAINTENANCE		M07	Y	Cost of hardware labor or maintenance for non-mainframe servers, proxy servers, storage area networks (SAN), virtual storage devices, etc. performed by service providers, contractors or another state agency.Includes hardware maintenance agreements.
5242	MAINFRAME COMPUTER HARDWARE MAINTENANCE		M07	Y	Cost of hardware labor or maintenance for mainframe computers performed by service providers, contractors or another state agency.Includes hardware maintenance agreements.
5243	NETWORKING HARDWARE MAINTENANCE		M07	Y	Cost of hardware labor or maintenance for switches, routers, etc. performed by service providers, contractors or another state agency.Includes hardware maintenance agreements.
5244	CYBER-SECURITY HARDWARE MAINTENANCE		M07	Y	Cost of hardware labor or maintenance for security appliances, e.g. firewall, web proxy, botnet detectors, etc. performed by service providers, contractors or another state agency.Includes security appliance maintenance agreements.
5245	PERSONAL COMPUTER SOFTWARE MAINTENANCE		M07	Y	Cost of software labor or maintenance for desktop computers, laptops, tablets, thin clients, etc. performed by service providers, contractors or another state agency.Includes software maintenance agreements. See 5027 for VOIP systems.
5246	SERVER AND STORAGE SOFTWARE MAINTENANCE		M07	Y	Cost of software labor or maintenance for non-mainframe servers, proxy servers, storage area networks (SAN), virtual storage devices, etc. performed by service providers, contractors or another state agency.Includes software maintenance agreements.
5247	MAINFRAME COMPUTER SOFTWARE MAINTENANCE		M07	Y	Cost of software labor or maintenance for mainframe computers performed by service providers, contractors or another state agency.Includes software maintenance agreements.
5248	NETWORKING SOFTWARE MAINTENANCE		M07	Y	Cost of software labor or maintenance for switches, routers, etc. performed by service providers, contractors or another state agency.Includes software maintenance agreements. See 5027 for VOIP systems.
5249	CYBER-SECURITY SOFTWARE MAINTENANCE		M07	Y	Cost of software labor or maintenance for security appliances, servers, desktops and mainframes, e.g. firewall, web proxy, botnet detectors, antivirus, antispyware, etc. performed by service providers, contractors or another state agency.Includes security software maintenance agreements.
5250	OTHER REPAIR & MNTCE SVCS		M07	Y	Other repair & maintenance services.

5251 – ADMINISTRATIVE SERVICES

Costs for everyday office services. If a vendor is providing a service, such as printing forms for you, include the service and their cost of the paper, etc. together under services, unless you bought the forms separately and sent them to the vendor, then charge the service here and the supplies above.

Subobject	Title	FAS	1099	W/C	Description
5255	FREIGHT SVCS		M07	Y	Freight, etc. moving services. (See 5359 for employee moving.)
5260	PRINTING SVCS		M07		Services for printing of annual reports, bulletins, law and special reports. Excludes photocopying.
5261	BINDING SVCS		M07		Services for book binding and, library bindings.
5265	PHOTOGRAPHIC SVCS		M07	Y	Services for taking photographs, developing film, making prints, etc. (See 5735 for supplies only.)
5270	MICROFILM, MICROFICHE, & CD SVCS		M07		Services for creating or copying microfilm, fiche, CDs etc.
5275	PHOTOCOPYING SVCS		M07		Services to make copies of documents on a per item basis.
5299	OTHER ADMINISTRATIVE SVCS		M07	Y	Other administrative

5301 – COMPUTER SERVICES

Services for computer/data processing services, including in-house development, monthly services, and maintenance.

Subobject	Title	FAS	1099	W/C	Description
5305	PROGRAM DESIGN & DEVELOPMENT		M07	Y	In-house design and development charges regarding large system computer programs.
5306	PROJECT MANAGEMENT SERVICES		M07	Y	Project management services for information technology projects.
5310	HARDWARE DESIGN/CONFIGURATION		M07	Y	Design, development, consulting and configuration services regarding computer, networking, security or other hardware.
5315	SOFTWARE DESIGN/DEVELOPMENT		M07	Y	Design, development, consulting and programming services regarding computer software.
5320	HOSTED SERVICES		M07	Y	Information technology services provided by another state agency or outside provider not otherwise specified. (See 5027 for VOIP services)
5331	Software as a Service (Saas)		M07	Y	Use of non-state owned software applications that reside on a system outside an agency's internal computer system or SCO's data center (cloud)
5332	Platform as a Service (PaaS)		M07	Y	Use of non-state owned hardware systems that reside outside the State of Idaho owned computer to run State of Idaho software.
5333	Infrastructure as a Service (IaaS)		M07	Y	Use of non-state owned physical buildings and environmental services to house State of Idaho owned computers and software.
5334	Desktop as a Service (DaaS)		M07	Y	Use of both hardware and software that resids on non-state owned equipment and software residing in non-state owned building to perform desktop management services.
5350	Other Computer Svcs		M07	Y	Other computer services including consulting services not otherwise specified.

5351– EMPLOYEE TRAVEL COSTS

Cost for employees to travel on state business.

Subobject	Title	FAS	1099	W/C	Description
5352	REFRESHMENTS AND MEALS		0		Refreshments and meals for department-sponsored meetings and training as defined by the Idaho State Travel Policy.
5353	SUBSIST – IN-STATE TAXABLE		0		Taxable in-state meal reimbursement an employee receives when they travel but do not spend the night away from their home.
5354	P-CARD CASH ADVANCES		0		Advance of cash through P-Card for cost of meals, hotel lodging, gratuities, and related charges for state employees.
5356	SUBSIST OUT-OF-STATE TAXABLE		0		Taxable Out-of-State meal reimbursement an employee receives when they travel but do not spend the night away from their home.
5357	SUBSIST – OUT-OF-USA TAXABLE		0		Taxable Out-of-USA meal reimbursement an employee receives when they travel but do not spend the night away from their home.
5359	NONQUAL MOVING & RELOC		0		Beginning January 1, 2018, all moving reimbursements are taxable to the employee and must be paid to the employee through IPOPS/payroll.
5360	PERS VEHICLE – IN-STATE		0		Reimbursement of per mile approved rate for the In-State use of private vehicles, parking fees and tolls. See theIdahoStateTravel Policy.
5364	PERS VEHICLE – OUT-OF-USA		0		Reimbursement of per mile approved rate for Out-of-USA use of private vehicles, parking fees and tolls. See theIdahoStateTravel Policy.
5365	PERS VEHICLE – OUT-OF-STATE		0		Reimbursement of per mile approved rate for Out-of-State use of private vehicles, parking fees and tolls. See theIdahoStateTravel Policy.
5367	RENTAL VEHICLES – IN-STATE		M01		Costs incurred when renting a vehicle from a rental agency on a day-to-day basis for In-State use. Includes gas and oil charges from the rental company.
5368	RENTAL VEHICLES – OUT-OF-STATE		M01		Costs incurred when renting a vehicle on a day-by-day basis for Out-of-State use. Includes gas and oil charges from the rental company.
5369	RENTAL VEHICLES – OUT-OF-USA		M01		Costs incurred when renting a vehicle on a day-to-day basis for Out-of-USA use. Includes gas and oil charges from the rental company.
5370	RENTAL VEHICLES MISC – IN-STATENON-1099		0		Cost of gas, oil, parking, etc. related to In-State vehicle rental not incurred with the rental company.
5371	RENTAL VEHICLES MISC – OUT-OF-STATENON-1099		0		Cost of gas, oil, parking, etc. related to Out-Of-State vehicle rental not incurred with the rental company.
5372	RENTAL VEHICLES MISC – OUT-OF-USANON-1099		0		Cost of gas, oil, parking, etc. related to Out-Of-USA vehicle rental not incurred with the rental company
5376	LODGING – IN STATE		0		Cost of lodging and related charges for state employees in-state.
5377	LODGING – OUT OF STATE		0		Cost of lodging and related charges for state employees out-of-state.
5378	LODGING – OUT OF COUNTRY		0		Cost of lodging and related charges for state employees out-of-country.
5379	COMMERCIAL AIR – OUT-OF-USA		0		Aircraft commercial flight to an Out-of-USA destination. Normally, reimbursement is limited to the lowest cost of passage. This includes the tickets and boarding fees.
5380	COMMERCIAL AIR – IN-STATE		0		Same as 5379, but for aircraft commercial flight to an In-State destination.
5381	COMMERCIAL AIR – OUT-OF-STATE		0		Same as 5379, but for aircraft commercial flight to an Out-of-State destination.
5382	STATE AIRCRAFT – IN-STATE		0		The cost of traveling by State owned aircraft In-State.
5383	STATE AIRCRAFT – OUT-OF-STATE		0		The cost of traveling by State owned aircraft Out-of-State.
5384	CHARTER AIRCRAFT – IN-STATE		M07		The cost of traveling by chartered aircraft In-State. Should be on Risk Management approval list.
5385	CHARTER AIRCRAFT – OUT-OF-STATE		M07		The cost of traveling by chartered aircraft Out-of-State. Should be on Risk Management approval list.
5386	EMP/PILOT PLANE – IN-STATE		0		The cost of employee-piloted aircraft In-State. Refer to State Travel Policy for the rate.
5387	EMP/PILOT PLANE – OUT-OF-STATE		0		Same as 5386, but for Out-of-State.
5391	PUB CONVEYANCE – IN-STATE		0		Cost of taxi, bus, limousine, or other public land travel incurred by employees on State business within the state.
5392	PUB CONVEYANCE – OUT-OF-STATE		0		Cost of taxi, bus, limousine, or other public land travel incurred by employees on State business, Out-of-State.
5393	PUB CONVEYANCE – OUT-OF-USA		0		Cost of taxi, bus, limousine, or other public land travel incurred by employees on State business, Out-of-USA.
5394	P CARD BANKING/ATM FEES		0		Cost of banking/ATM fees associated with use of the P Card.
5395	EMP COMMUNICATION CHARGES		0		Cost of telephone, fax, Internet connection charges while in travel status. See 5030, 5031, and 5033 to charge unidentifiable Dept. of Administration and long distance cellular/wireless telephone charges.
5396	SUBSISTENCE – IN-STATE		0		Cost of meals, gratuities, and related charges for state employees in state.
5397	SUBSISTENCE– OUT-OF-STATE		0		Cost of meals, gratuities, and related charges for state employees out of state.
5398	SUBSISTENCE – OUT-OF-COUNTRY		0		Cost of meals, gratuities, and related charges for state employees out of country.
5399	OTHER EMPLOYEE TRVL COSTS		0		Other allowable miscellaneous employee travel costs, including laundry, small miscellaneous costs & parking for state vehicles, etc. See State ofIdahoTravel Policy.

5401 – ADMINISTRATIVE SUPPLIES

Costs for everyday office supplies. If a vendor is providing a service which includes supplies, include both under a services subobject.

Subobject	Title	FAS	1099	W/C	Description
5410	OFFICE SUPPLIES		0		Paper and paper products for photocopiers, stationery, business cards. Includes directories, rubber stamps and stamp pads, machine ribbons and all other supplies purchased for direct office use. See code 6710 for office furniture.
5420	NON-CAPITAL OFFICE EQUIP		0		Costs for office equipment not to be recorded to capital outlay.
5450	OTHER ADMIN SUPPLIES		0		Other administrative supplies.

5451 –FUEL & LUBRICANT COSTS

Costs for fuels and lubricants for state cars, road equipment, etc. Includes fees such as plate registration, fuel card fees, etc.

Subobject	Title	FAS	1099	W/C	Description
5465	GASOLINE		0		Cost of gasoline used in motor-driven equipment.
5470	OIL & LUBRICANTS		0		Cost of oils, grease, and other lubricants used in motor-driven equipment.
5480	DIESEL		0		Cost of diesel fuel used in motor-driven equipment.
5490	GASOHOL		0		Cost of gasohol used in motor-driven equipment.
5495	VEHICLE OPERATING COSTS		0		Cost associated with state vehicles or vehicle pools including state vehicle registration, plates, transfers, and fuel card fees.
5500	OTHER FUEL & LUBRICANTS		0		Cost of other energy supplies used in motor- driven equipment.

5501 –MANUFACTURING & MERCHANDISING COSTS
Costs of in-house manufacturing and merchandise for resale

Subobject	Title	FAS	1099	W/C	Description
5505	ALCOHOLIC BEVERAGES		0		Purchases of liquor, alcohol, ale, etc. for resale.
5508	POLICE BADGES		0		Purchases of police badges, emblems etc.
5509	RECREATIONAL TAGS		0		Purchases for use in recreational type settings, hunting tags, fishing tags, park tags or other seasonal required tags.
5510	LICENSE PLATES		0		Purchase of license plates, and manufacturing of plates.
5515	RAW MATERIALS		0		Purchases for use in the manufacture of articles for resale.
5520	MERCHANDISE		0		Items or goods purchased for the purpose of resale to public without further processing.
5530	PACKAGING & SHIPPING		0		Cost of freight to point of use or sale for above items.
5550	OTHER MFG AND MERCH COSTS		0		Direct expense of handling, storing or processing goods that will be resold.

5551 – COMPUTER SUPPLIES

Supplies for computers, including the cost for off-the-shelf software, etc. See 6041 for software developed in-house.

Subobject	Title	FAS	1099	W/C	Description
5570	PERSONAL COMPUTER SOFTWARE		0		Software for desktop computers, laptops, tablets, thin clients, etc. See 6041 for software developed in-house.
5571	SERVER AND STORAGE SOFTWARE		0		Software for non-mainframe servers, proxy servers, storage area networks (SAN), virtual storage devices, etc.
5572	MAINFRAME COMPUTER SOFTWARE		0		Software for mainframe computers.
5573	NETWORKING SOFTWARE		0		Software for switches, routers, network management and analysis.
5574	CYBER-SECURITY SOFTWARE		0		Security software for appliances, servers, desktops and mainframes, e.g. firewall, web proxy, botnet detectors, antivirus, antispyware, etc.
5575	ENTERPRISE RESOURCE PLANNING (ERP)		0		Costs for software associated with ERP systems that typicallyinclude financials, HR, assest management and other back office functions.
5580	PERSONAL COMPUTER HARDWARE		0		Non-capital personal computer equipment (e.g. desktop computers, laptops, tablets, thin clients etc.) not to be recorded as capital outlay. If capital outlay, use 6410. See 5638 for uprades or repairs.
5581	SERVER AND STORAGE HARDWARE		0		Non-capital server and storage equipment, e.g. non-mainframe servers, proxy servers, storage area networks (SAN), virtual storage devices, etc.
5582	MAINFRAME COMPUTER HARDWARE		0		Non-capital mainframe computer equipment.
5583	NETWORKING HARDWARE		0		Non-capital network equipment, e.g. switches, routers, etc.
5584	CYBER-SECURITY HARDWARE		0		Non-capital security equipment, e.g. firewall, web proxy, botnet detectors, etc.
5585	PERIPHERAL EQUIP		0		Non-capital peripheral equipment, e.g. monitors, printers, scanners, external drives, etc.
5600	OTHER COMPUTER SUPPLIES		0		Other computer supplies used exclusively with a computer, e.g. keyboards, mice, CDs, DVDs, continuous feed paper etc.

5601 – REPAIR & MAINTENANCE SUPPLIES

If supplies are purchased independently from the vendor and not involved in the service performed at the time of purchase, it is not 1099MISC reportable.

Subobject	Title	FAS	1099	W/C	Description
5608	BUILDING – SUPPLIES ONLY		0		For supplies purchased independently from any services. Charges for items associated with building repair (excluding janitorial supplies), such as lumber, millwork, roofing, building stone and brick, electrical fittings and fixtures, plumbing and heating parts; building hardware, such as locks, keys, etc., paint supplies, glazier's supplies, and structural steel.
5609	PAINT & PROTECTIVE COATINGS SUPPLIES		0		For supplies purchased independently from any services, all types of paint, paint supplies, road paint, protective coating and finishes.
5613	LAND – SUPPLIES ONLY		0		For supplies purchased independently from any services. Materials needed to make improvements to the land.
5614	LAND – NURSERY SUPPLIES		0		For supplies purchased independently from any services. Materials such as all types of seed, shrubs, trees, nursery stock equipment and supplies; general minor improvements of the grounds; in general for landscaping
5615	LAND – IRRIGATION SUPPLIES		0		For supplies purchased independently from any services. Materials needed to make improvements to the land, such as irrigation supplies, water supply systems and maintenance.
5617	LAND –FERTILIZERS SUPPLIES		0		For supplies purchased independently from any services. Materials needed to make improvements to the land, such all types of fertilizers and soil conditioners and soil chemicals.
5618	VEHICLE – SUPPLIES ONLY		0		For supplies purchased independently from any services. Charges for supplies associated with vehicle repair and maintenance.
5623	OFFICE EQUIPMENT – SUPPLIES ONLY		0		For supplies purchased independently from any services. Charges for supplies associated with office equipment repair and maintenance.
5628	MACHINERY & EQUIPMENT – SUPPLIES ONLY		0		For supplies purchased independently from any services. Charges for supplies associated with machinery and equipment repair and maintenance.
5630	HARDWARE & SMALL INCIDENTAL TOOLS AND SUPPLIES		0		For small items purchased independently from services for repair and maintenance. Belts, saws, saw blades, shovels, hammers, rubber gaskets, fittings, nuts, bolts, fuses, filters, small hand tools and other maintenance supplies. (For specific use tools, see 5710)
5633	HOUSEKEEPING & JANITORIAL –SUPPLIES ONLY		0		For supplies purchased independently from any services. Cost of cleaning supplies and other housekeeping and janitorial supplies.
5638	COMPUTER REPAIR/ UPGRADE SUPPLIES		0		For supplies purchased independently from any services. Charges for supplies associated with computer equipment repair, upgrades and maintenance. (See 5201 for maintenance contracts and maintenance service fees)
5645	INFRASTRUCTURE – SUPPLIES ONLY		0		For supplies purchased independently from any services for minor infrastructure repairs and maintenance. See 5235 for supplies with services.
5648	OTHER REPAIR & MAINTENANCE – SUPPLIES ONLY		0		For supplies purchased independently from any services. Charges for other repair and maintenance supplies.

5651 –INSTITUTIONAL AND RESIDENTIAL SUPPLIES

Use for supplies for institutions or residential care.

Subobject	Title	FAS	1099	W/C	Description
5655	INMATE CLOTHING - & PERSONAL CARE		0		Inmate clothing, shoes and toiletries. (See 5715 for employee uniforms and clothing.)
5658	PATIENT CLOTHING - & PERSONAL CARE		0		Patient clothing, shoes and toiletries (See 5715 for employee uniforms and clothing.)
5670	BULK FOOD & DIETARY		0		Bulk food supplies, including meat, dairy, and produce, for correctional institutions & state schools. (See 5352 and 5990 for regular refreshments and meals.) (See 5396-5398 for employee bulk foods.)
5675	BULK FRESH FOOD- DAIRY PRODUCTS		0		Bulk fresh food supplies, including dairy, and produce for correctional institutions and state schools. (See 5352 and 5990 for regular refreshments and meals.) (See 5396-5398 for employee bulk foods.)
5690	LAUNDRY & LINEN		0		Cost of blankets, linens, etc. (See 5725 for field supplies for employees.)
5695	HOUSEKEEP & JANITORIAL		0		Cost of utensils, tableware, cleaning supplies, exterminating supplies. (See 5633 for non-institutional supplies.)
5699	OTHER INSTIT & RESID SUPP		0		Other institutional and residential supplies.

5701 –SPECIFIC USE SUPPLIES

Use for unusual supplies that may only apply to a few agencies.

Subobject	Title	FAS	1099	W/C	Description
5705	AGRICULTURAL SUPPLIES – CROP, GRAIN		0		Cost of seeds, fertilizer, pasture, etc. Those supplies involved with agricultural activities.
5706	AGRICULTURAL SUPPLIES - ANIMALS				Cost of forage and feed (animals and fish), bedding (livestock), vitamins, supplements for animals, pasture, etc. Those supplies involved with agricultural livestock activities.
5710	MINOR TOOLS		0		Cost of minor specialized tools such as shovels, hammers, saws, etc. not designed for general use.
5715	EMPLOYEE UNIFORMS/CLOTH		0		Cost of uniforms and clothing for employees.
5720	EDUCATIONAL SUPPLIES		0		Books and supplies; educational and recreational supplies; materials used by schools & penitentiary in vocational instruction.
5725	FIELD SUPPLIES		0		Cost of snowshoes, skis, sleeping bags, tents, tarpaulins, saddles, blankets, linens, etc.
5730	ENFORCEMENT SUPPLIES		0		Costs of laboratory equipment, minor tools, ammunition, police badges, etc.
5735	PHOTOGRAPHIC-SPECIFIC USE		0		Videotape films, slides, & other film supplies. (See 5265 for photographic services.)
5736	MEDICAL DRUGS AND PHARMACEUTICALS		0		Cost of medicine and drugs, pharmaceuticals for labs, analysis and experiments.
5737	MAPS- STREET,ROADCITY, STATE AND COUNTY		0		Cost of maps purchased for use by state employees. Not for resale. (See 5520 for resale merchandise.)
5738	MAPS- ENGINEERING & TOPOGRAPHICAL				Cost of maps purchased for use by state employees. Not for resale. (See 5520 for resale merchandise.)
5739	DRONES		0		The cost of drones with an expected useful life less than 2 years. Includes all freight accessories and other costs to make operational. Use for drone related supplies, exams, and registrations.
5740	RECREATIONAL SUPPLIES		0		Costs of recreational equipment and supplies, misc. sporting goods, rafting, camping equipment.
5741	MEDICAL & LAB SUPPLIES		0		Cost of hospital, surgical or clinical supplies, tech supplies for labs, blueprints, x-ray supplies, chemicals, dyes, etc. In addition, cost of food, animal, & materials purchased for making lab tests; blood alcohol tests; analysis & experiments, diagnostic films and chart paper.
5742	CONSERVATION SUPPLIES - CHEMICAL		0		Chemicals, pesticides, and other supplies for use in connection with the eradication or control of predatory animals, crickets, beet leaf hopper, blister rust, noxious weeds and other animals, plant or insect life injurious to crops, game or natural resources of the State. Agricultural and industrial types.
5743	CONSERVATION SUPPLIES –BAIT, GAME PROPAGATION		0		Bait, and other supplies for use in connection with the eradication or control of predatory animals, game or natural resources of the State. Includes fish eggs, etc., incident to maintenance of natural resources or for fishing, hunting, trapping, game propagation and related services.
5744	MAPS - AERONAUTICAL		0		Cost of maps purchased for use by state employees. Not for resale. (See 5520 for resale merchandise.)
5745	MICROFILMING SUPPLIES		0		Supplies for creating or copying microfilm, fiche, CDs etc. (See 5270 for microfilming services.)
5746	FIRE/EMGCY CACHE SUPPLIES		0		Fire and emergency supplies maintained in a cache for immediate use.
5747	SAFETY SUPPLIES		0		Costs associated with providing employees with necessary safety supplies. (Examples: helmets, glasses, gloves, masks, protective clothing, and other supplies considered necessary for employee safety.)
5748	PHOTOCOPYING – SPECIFIC USE		0		Unusual specific use supplies only. (See 5275 for regular photocopying services.) (See 5410 for regular photocopying supplies.)
5749	OTHER SPECIFIC USE SUPPLIES		0		All other items not specifically provided for in the above classifications. For hardware, small tools, & supplies, see 5630. For medical supplies see 5741.

5751 –INSURANCE

Insurance costs for state agencies, as determined by the Department of Administration.

Subobject	Title	FAS	1099	W/C	Description
5755	FIRE		0		Insurance costs for coverage of buildings and contents.
5760	LIABILITY, ALL		0		General, automobile, and aircraft liability.
5765	GRP LIFE DISAB PREMIUMS		0		Group life insurance premiums paid for workers on short term or permanent disability.
5766	WORKER COMP – NON-EMPLOYEE		M07		The cost to provide worker's compensation for non-State employees.
5770	EMPLOYEE BONDS		0		The cost of fidelity bonds on employees.
5775	NON-EMPLOYEE BONDS		0		The cost of fidelity bonds on outside vendors such as those who sell permits on behalf of the State. This category may also include crime insurance.
5780	AUTO PHYSICAL DAMAGE		0		Coverage for automobile comprehensive and collision.
5785	AVIATION INSURANCE		0		The cost of coverage for aviation.
5790	PROPERTY, ALL		0		Buildings or contents property insurance, other than fire insurance.
5799	OTHER INSURANCE		0		All other insurance costs.

5851 –UTILITY CHARGES
Utility charges for buildings used by state agencies

Subobject	Title	FAS	1099	W/C	Description
5855	ELECTRICAL		M07		Charges for lighting and electric power, including standby service.
5860	GAS		M07		Cost of natural or bottled gas for heating, lighting or cooking.
5865	TRASH		M07		Charges to remove and dispose of trash, garbage, junk, obsolete equipment or other items including landfill charges.
5870	WATER		M07		Cost of water or water services, not including physical facilities such as pipes, tanks, etc. Generally paid to a municipality, water district, or utility company.
5880	SEWER		M07		Expense to remove and treat sewage, not including the physical facilities required.
5885	FUEL OIL		M07		Oils used for heating or cooking purposes.
5887	OTHER FUELS		M07		Coal, wood, or other materials purchased as fuel.
5889	OTHER UTILITY CHARGES		M07		All other regular, recurring charges for services in the nature of utilities. Includes charge for police and fire protection services, etc. Does not include telephone or telegraph charges.

5901 –RENTALS & OPERATING LEASES

All types of rent, such as real estate rentals paid for office space, machine rentals (e.g., renting a bulldozer to level a parking lot), and pasture rentals (e.g., farmers paying for the use of grazing land). If a machine rental is part of a contract that includes both the use of the machine and the operator, the rental should be prorated between the rent of the machine (reported in leases – box 1) and the operator’s charges (reported as non-employee compensation in services –box7).

Subobject	Title	FAS	1099	W/C	Description
5905	COMPUTER HARDWARE – RENT/LEASE		M01		Rental costs or leases for computers. See 5240 for regular hardware maintenance agreements.
5906	COMPUTER SOFTWARE – RENT/LEASE		M01		Rental costs or leases for computer software. See 5241 for regular software maintenance agreements.
5910	MACH & EQUIP – RENT/LEASE		M01		Rental costs or operating leases for machinery and equipment.
5915	OFFICE EQUIP – RENT/LEASE		M01		Rental costs or operating leases for office equipment, such as renting video equipment. (See 5938 if renting a room that comes with video equipment.)
5920	VEHICLES – RENT/LEASE		M01		Rental costs or operating leases for vehicles. (See 5367-5369 for vehicle rental while in employee travel status.)
5921	AIRPLANES – RENT/LEASE		M01		Rental costs or operating leases for airplanes. (See 5384-5387 for aircraft used while in employee travel status.)
5925	OFFICE SPACE – RENT/LEASE		M01		Rental costs or operating leases for buildings, grounds, parking, and other facilities including common area costs.
5930	RETAIL STORE – RENT/LEASE		M01		Costs of rental or operating leases for retail store.
5935	STORAGE SPACE – RENT/LEASE		M01		Costs of renting or leasing storage space.
5938	MEETING/CONFERENCE ROOMS – RENT/LEASE		M01		Costs for renting meeting or conference rooms on a day-by-day basis, i.e. not long term. Includes renting a room that comes with video equipment. (See 5915 for renting video equipment only.)
5939	TRADE SHOW BOOTHS & FURNISHINGS		M01		Costs of renting and furnishing trade show booths.
5940	OTHER RENT & OPERATING LEASES		M01		Rental and lease charges not specified above

5961– MISCELLANEOUS EXPENDITURES

Expenditures not included in the other operating expenditure subobjects.

Subobject	Title	FAS	1099	W/C	Description
5962	INTEREST EXPENSE		0		Interest paid.
5963	CREDIT CARD FEES		M07		Credit card discount fees paid to a financial institution by the state for their cost of processing incoming credit card revenues.Must be charged as an expense, not a reduction to revenue.
5964	BOND PRINCIPAL PAYMENTS – LABOR ONLY		0		For use by Dept of Labor only when making Bond Principle Payments related to IC 72-1346B (2) (a).
5965	COMMISSION EXPENSE		M07		Commission fees paid.
5966	ROTARY WRITE OFF - SCO USE ONLY		0		For SCO use only
5969	TRANSPORTATION COSTS-INSTITUTIONAL		M07		Costs for inmate, elderly, handicapped, jury transportation costs
5970	FIELD TRIPS		0		Various charges associated with field trips. May include supervisory State employees at the department option.
5971	TRANSPORTATION COSTS - STUDENT		M07		Costs for student transportation.
5972	MEDICAL TRANSPORTATION REIMBURSEMENTS		M03		Reimbursements to parents or guardians for transporting their own child to medical treatment.
5973	DEPARTMENT OF LABOR AND TAX OFFSET		0		Automatically used for vendor payments when the vendor is flagged as subject to an offset and all or part of the payment is offset and the cash transferred to the Dept of Labor or Tax Commission.
5975	COURT FEES & COSTS		0	Y	All docket fees, briefs, transcripts, filing fee, non-1099 reportable witness fees, and other direct costs of court cases, other than legal fees.
5976	WITNESS FEES – 1099 REPORT		M07	Y	Fees paid to witnesses that are 1099MISC reportable.
5979	INDIRECT OPERATING COST		0		Charges to federal funds for indirect operating costs.
5980	TAXES & PENALTY INTEREST		0		Taxes and filing fees on State used or owned properties. Includes tax stamps and alcohol permits.
5981	ASSESSMENT		0		Assessments against State owned or State used lands, such as fire suppression or prevention, timber protection, drainage, water, etc.
5982	GOVERNMENTAL OVERHEAD		0		Fees paid for statewide services provided by SCO, Administration, Division of Purchasing, STO, etc. (See 5305 – 5350 for data processing services.)
5984	ADMIN RULE EXPENSE		0		Costs associated with promulgation of state administrative rules.
5985	INVESTIGATIVE EXPENSES		0	Y	Used for expenses associated with investigations. Restricted to Law Enforcement agencies, and Narcotic and Drug Investigations. Payments for narcotic and drug purchases connected with investigations.
5987	P-CARD MONTHLY BILLING		0		Used to record a monthly purchasing card(P-Card) payment. Temporary Operating Expenditure subobject that should be cleared to zero with offsets posting to the appropriate subobjects.
5988	NON-ST EMPL-1099MISCBOX3		M03		Non-employee compensation for payments that is not reportable in other 1099MISC boxes. Includes settlements.
5989	NON-ST EMPL EXP-1099		M07		Charges forflat amountpaid to non-state employees for expenses. They DO NOT account for the expenses like state employees must through the State Travel Policy accountable plan.
5990	NON-ST EMPL EXP NON-1099		0		Reimbursement for travel, food, meeting attendance costs, etc. for non-state employees on state business including refreshments and meals for department-sponsored meetings purchased from outside vendors. They DO account for the expenses like state employees must through the State Travel Policy accountable plan.
5991	AWARDS AND RECOGNITION		0		Costs for awards and recognition.
5992	PROMOTION		0		Costs of promotion or publicizing the State ofIdahoor its products through agency resources. Not using the services of a professional agency.
5994	PURCHASE OF SERVICE		0		Purchase of service time for PERSI retirement.
5996	INTERNAL SERVICE CHARGE		0		Internal Allocation for service bureaus. To be used rather than using the interagency billing process of expenses in various programs.
5997	GROSS PROCEEDS PAID TO ATTORNEYS		M14		Payments to an attorney specifically to settle a claim. If payment is for legal interpretation or legal advice, see 5166.
5998	OTHER MISC EXP – 1099 RPTBL		M07		Other miscellaneous expenses that are 1099MISC reportable and not specifically covered elsewhere.
5999	OTHER MISC EXPENDITURES		0		Other miscellaneous expenses that are NOT 1099MISC reportable. Includes settlements.

6000 – CAPITAL OUTLAY

Not all purchases from these capital outlay items are considered capitalized assets.

6001– PROPERTY & IMPROVEMENTS

Subobject	Title	FAS	1099	W/C	Description
6010	LAND – NON 1099 REPORTABLE	1	0		The cost of real estate acquired by the State, including the cost of permanent easement andaccess right to land. Does not include any services related to the acquisition. Does not include improvement to site after the land is acquired.
6011	LAND – ANCILLARY COSTS	1	M07		Survey, title search, fiscal and other ancillary costs required to receive title to the land.
6012	LAND – LEGAL COSTS	1	MN7		Any costs paid to an attorney required to receive title to the land.
6015	INFRASTRUCTURE – NON 1099 REPORTABLE		0		The cost of materials used in the construction of highways, roads, bridges, etc.
6016	SCO ONLY-INFRASTRUCTURE DEPRECIATION		0		SCO use only. Record depreciation on infrastructure from ITD.
6017	INFRASTRUCTURE –1099 REPORTABLE		M07		Cost of contractor services related to the construction of highways, roads, bridges, etc.
6020	LAND USE RIGHTS - NON-AMORTIZED - NON-1099M	1	0		Cost of non-1099MISC reportable land use rights for the limited use of another person/entity's real property rights with indefinite useful lives (non-amortized).
6021	LAND USE RIGHTS/ANCILLARY COSTS NON-AMORT 1099MISC		M07		Water, mineral, and timber rights, rights-of-way, and easements.
6022	LAND USE RIGHTS/LEGAL COSTS NON-AMORT 1099MISC		MN7		Water, mineral, and timber rights, rights-of-way, and easements.
6030	LAND USE RIGHTS-AMORTIZED - NON 1099MISC		0		Water, mineral, and timber rights, rights-of-way, and easements.
6031	LAND USE RIGHTS/ANCILLARY COSTS - AMORT		M07		Water, mineral, and timber rights, rights-of-way, and easements.
6032	LAND USE RIGHTS-LEGAL COSTS - AMORT - 1099M		MN7		Amortization of water, mineral, and timber rights, rights-of-way, and easements.
6033	LAND USE RIGHTS/GROSS PROCEEDS TO ATTORNEY1099M		M14		Payments to an attorney to settle a land use rights claim.If payment is for legal interpretation or legal advice, see either 6022 or 6032.
6039	WATER TANKS AND IMPROVE – NON 1099 REPORTABLE -MATERIALS AND SUPPLIES		0		The cost of materials used in the or improving of water tanks (metal, plastic, wood, mobile and portable or stationary including underground), conduits, storm drains, accessories and supplies etc.
6040	WATERWAYS AND IMPROVE – NON 1099 REPORTABLE - MATERIALS AND SUPPLIES		0		The cost of materials used in the building or improving reservoirs, conduits, storm drains, etc. that is not included in contract payments.
6041	WATERWAYS & IMPROVEMENTS 1099 REPORTABLE		M07		Cost of contractor services related to the building or improving of water tanks, reservoirs, conduits, storm drains etc.
6050	LOSS ON DISPOSAL OF LANDS		0		FAS generated. Loss from the sale of land.
6097	OTHER PROPERTY IMPROVE – LEGAL	1	MN7		All payments to attorneys related to construction resulting in a useful life of more than 2 years and not otherwise classified elsewhere.
6098	OTHER PROPERTY IMPROVE – 1099 REPORTABLE	1	M07		All other service payments related to construction resulting in a useful life of more than 2 years and not otherwise classified elsewhere.
6099	OTHER PROPERTY/IMPROVE – NON 1099 REPORTABLE	1	0		All other materials payments related to construction resulting in a useful life of more than 2 years and not otherwise classified elsewhere.

6101 –NATURAL RESOURCES

Subobject	Title	FAS	1099	W/C	Description
6120	ANIMALS	4	0		Livestock of all kinds – horses, sheep, cattle, swine, poultry, fish and game stock to be used for experimental and breeding purposes – not primarily intended for use as food.
6140	PLANTS	4	0		The cost of plants, flowers, trees, etc. not primarily intended for use as food.
6149	OTHER NATURAL RESOURCES	4	0		Other natural resource costs that do not fit within one of the categories above.

6151 –SITE DEVELOPMENTS

Subobject	Title	FAS	1099	W/C	Description
6158	IMPROVEMENTS- LANDSCAPING – NON 1099 REPORTABLE	3	0		Cost of materials related to initial or additional work performed upon the site and its adjacent ways that is not included in contractor payments. Includes materials used in landscaping, seeding, fences, etc.
6160	IMPROVEMENTS – ROAD AND HIGHWAY – NON 1099 REPORTABLE	3	0		Cost of materials related to initial or additional work performed upon the site and its adjacent ways that is not included in contractor payments. Includes materials used in grading, landscaping, seeding, paving, sidewalks, parking lots, fences, etc.
6161	IMPROVEMENTS – 1099 REPORTABLE	3	M07		Cost of contractor services related to initial or additional work (other than buildings) performed upon the site and its adjacent ways. Includes contractor services used in grading, landscaping, seeding, paving, sidewalks, parking lots, fences, etc.
6170	PREPARATION – NON 1099 REPORTABLE	3	0		Cost of materials used in preparing a new site for use when not included in the contractor payment.
6171	PREPARATION – 1099 REPORTABLE	3	M07		Cost of services used in preparing a new site for use.
6180	UTILITIES	3	0		The cost of installing utilities at a site.
6181	UTILITIES – 1099 REPORTABLE	3	M07		Cost of services used in installing utilities.
6185	DEPR-IMP OTHER THAN BLDGS		0		FAS generated. Depreciation to asset class Improvements other than Buildings.
6187	DISP LOSS-OTHER THAN BLDGS		0		FAS generated. Loss based on disposition of improvements other than buildings such as landscaping, fencing, etc.
6197	OTHER SITE DEVELOPMENTS – LEGAL - 1099 REPORTABLE	3	MN7		All payments to attorneys related to the cost of any site development.
6198	OTHER SITE DEVELOPMENTS – 1099 REPORTABLE	3	M07		Other cost of services related to site development not listed above.
6199	OTHER SITE DEVELOPMENTS – NON 1099 REPORTABLE	3	0		Other material site development costs not listed above.

6201– BUILDING & IMPROVEMENTS

Subobject	Title	FAS	1099	W/C	Description
6220	BUILDINGS – NON 1099 REPORTABLE	2	0		Cost of materials not included in the contractor payment that will be used in construction of anything included in the description of 6221.
6221	BUILDINGS – 1099 REPORTABLE	2	M07		Contractor payments for construction of any roofed structure housing people, equipment or materials. Includes electrical and plumbing equipment that is an integral part of the structure. Cost also includes all site preparations, inspection and related services – except payments to attorneys. Routine maintenance, painting and similar repairs are also excluded.
6225	BLDGS-PW CNTRS-1099 RPTBL	2	M07		Same as 6220 for Public Works contractor's services paid through CAPITAL outlay requiring a 1099MISC to be issued.
6230	BUILDING IMPROVEMENTS – NON 1099 REPORTABLE	2	0		Cost of supplies related to building improvements that are not included in a contractor's payment.
6231	BUILDING IMPROVEMENT – 1099 REPORTABLE	2	M07		Contractor payments for improvements to existing buildings. Includes additions of loading docks, heating and air-conditioning equipment, refrigeration equipment and all other improvements permanently attached to or is an integral part of the building structure.
6235	BLDG IMPV-PW CNTRS-1099 RPT	2	M07		Same as 6230 for Public Works contractor's services paid through capital outlay requiring a 1099 to be issued.
6236	BLDG IMP-DPW ONLY-NONFAS-NOT IN STARS USER MANUAL		M07		Same as 6235 for Public Works only but does not post to FAS. Dept of Admin only.
6240	DEPRECIATION EXPENSE-BLDGS		0		FAS generated. Depreciation to buildings.
6245	LOSS ON DISPOSAL OF BLDGS		0		FAS generated. Loss from the sale of a building.
6250	CONSTRUCTION IN PROGRESS, LAND, BUILDINGS – NON 1099 REPORTABLE	2	0		Construction in progress. FAS for tracking purposes only. Never posts to fixed asset GL accounts.
6397	OTHER BUILDING IMPROVE – LEGAL 1099 REPORTABLE	2	MN7		All payments to attorneys related to the cost of buildings and improvements.
6398	OTHER BUILDING IMPROVE – 1099 REPORTABLE	2	M07		Other cost of services related to the cost of buildings and improvements.
6399	OTHER BLDGS & IMPROVEMENTS – NON 1099 REPORTABLE	2	0		Other building costs not listed above.

6401– COMPUTER EQUIPMENT

Subobject	Title	FAS	1099	W/C	Description
6410	PERSONAL COMPUTER HARDWARE	4			Personal computer equipment, e.g. desktop computers, laptops, tablets, thin clients, etc.
6411	SERVER AND STORAGE HARDWARE	4			Server and storage equipment purchases, e.g. non-mainframe servers, proxy servers, storage area networks (SAN), virtual storage devices, etc.
6412	MAINFRAME COMPUTER HARDWARE	4			Mainframe computer equipment purchases.
6413	NETWORKING HARDWARE	4			Network equipment purchases, e.g. switches, routers, etc.
6414	CYBER-SECURITY HARDWARE	4			Security equipment purchases, e.g. firewall, web proxy, botnet detectors, etc.
6415	PERIPHERAL EQUIP	4			Peripheral equipment to be recorded as capital expense.
6416	TELEPHONE AND VOIP EQUIPMENT	4			Cost for traditional and VOIP telephone equipment.
6420	CMPR PROCESSING UNIT TO BE END DATED 7/1/12	4	0		The cost of the actual CPU, whether it be for a large main frame, minicomputer, non-portable PC, portable PC, etc. The cost includes transportation, installation, and other ancillary costs.
6430	CMPR EQUIP IMPROVEMENTS TO BE END DATED 7/1/12	4	0		Improvements to computer equipment such as peripherals and CPUs.
6440	INTANGIBLE SOFTWARE – PURCHASED OVER $200,000	4	0		Cost of commercial off-the-shelf software that is installed as-is, with no modifications needed to make the software operational on your system.
6445	INTANGIBLE SOFTWARE – INTERNALLY DEVELOPED		M07		Software developed in-house or commercial off-the-shelf software that is modified using more than “minimal incremental effort" (i.e., changing code, designing new reports, changing fields and testing those changes) in order to become operational on your system.
6499	OTHER COMPUTER EQUIPMENT	4	0		Other computer costs not listed above.

6501 –EDUCATIONAL MATERIAL & EQUIPMENT

Subobject	Title	FAS	1099	W/C	Description
6510	EDUCATIONAL BOOKS	4	0		Library and reference books purchased for permanent State libraries, films for viewing, etc.
6520	EDUCATIONAL EQUIPMENT	4	0		Cost of classroom furniture and furnishings, educational, laboratory and shop equipment, recreational apparatus, and equipment.
6522	EDUCATIONAL EQUIPMENT -FURNITURE	4			Cost of classroom furniture and furnishings, dorm and or cafeteria seating and furnishings.
6530	EDUCATIONAL COLLECTIONS		0		Collection items purchased but do not post to FAS. For State Library use.
6599	OTHER EDUC MATLS & EQUIP	4	0		Other educational costs not listed above.

6601 –MOTORIZED/NON-MOTORIZED EQUIPMENT

Subobject	Title	FAS	1099	W/C	Description
6610	LANDSCAPE EQUIPMENT	4	0		Cost of ground equipment, lawn mowers, tractors, etc. Includes all freight, accessories, and other costs to make operational for the use intended.
6612	AGRICULTURE EQUIPMENT	4	0		Cost of farm equipment, plows and other ground equipment, includes tractors, etc. Includes all freight, accessories, and other costs to make operational for the use intended.
6614	DAIRY EQUIPMENT	4	0		Cost of dairy equipment, tractors, etc. Includes all freight, accessories, and other costs to make operational for the use intended.
6620	CONST & ENGINEERING – EQUIPMENT, ROADS	4	0		Cost of engineering equipment, road construction and maintenance equipment, etc. Includes all freight, accessories, and other costs to make operational for the use intended.
6630	AUTO & LIGHT TRUCKS	4	0		Cost of motor vehicles primarily intended for transportation of people or small amounts of materials. Includes all freight, accessories, and other costs to make the vehicle operational for the use intended.
6640	WATERCRAFT	4	0		Cost of boats, barges, motors, and associated equipment of vehicles intended for use on water. Includes all freight, accessories, and other costs to make operational for the use intended.
6650	SMALL MOTORIZED EQUIPMENT	4	0		Cost of small-motorized equipment such as, ATV's, motorcycles, snowmobiles, etc.
6690	MOTORIZED EQUIP IMPROVE	4	0		Improvements to the above classes of equipment.
6699	OTHER NON-MOTORIZED EQUIP	4	0		All other equipment intended for transportation of goods or materials, trailers, etc., not to be used in construction work.

6701 –OFFICE EQUIPMENT

Subobject	Title	FAS	1099	W/C	Description
6710	FURNITURE	4	0		The cost of office furniture such as desks, chairs, shelves, systems type furniture, etc. Includes all freight, accessories, and other costs to make operational for the use intended.
6720	OFFICE MACHINES	4	0		Cost of mechanical office appliances, including photocopiers, calculators, fax machines, etc. Includes costs for substantial improvement of estimated life. Excludes small items such as staplers, rubber stamps, wire baskets, rulers, punches, etc.
6730	IMPROVEMENTS	4	0		Improvements to the above office equipment categories. Includes all freight, accessories, and other costs to make operational for the use intended.
6799	OTHER OFFICE EQUIPMENT	4	0		Other office equipment not listed above.

6801 –SPECIFIC USE EQUIPMENT

Subobject	Title	FAS	1099	W/C	Description
6810	HOUSEHOLD APPLIANCES & EQUIPMENT	4	0		Cost of household furniture and furnishings, kitchen and baking equipment, laundry, equipment. Includes all freight, accessories, and other costs to make operational for the use intended.
6812	HOUSEHOLD EQUIPMENT-HEATING AND A/C	4	0		Cost of household heating, refrigeration, ventilation, and air conditioning equipment. Includes all freight, accessories, and other costs to make operational for the use intended.
6814	HOUSEHOLD EQUIPMENT-FLOORING	4	0		Cost of household floor/rug maintenance and cleaning equipment and parts. Includes all freight, accessories, and other costs to make operational for the use intended.
6820	LAW ENFORCE EQUIPMENT	4	0		Cost of side arms, rifles, shot guns, tear gas guns, handcuffs, shackles,Oregonboots, straight jackets, saps, etc. Includes all freight, accessories, and other costs to make operational for the use intended.
6830	MANUFACTURING EQUIPMENT	4	0		Cost of machinery and equipment used in a manufacturing environment. Includes all freight, accessories, and other costs to make operational for the use intended.
6840	SHOP & PLANT EQUIPMENT – AUTO	4	0		Automotive/garage equipment. Includes all freight, accessories, and other costs to make operational for the use intended
6842	SHOP & PLANT EQUIPMENT-POWER GENERATION	4	0		Power plant equipment and accessories. Includes all freight, accessories, and other costs to make operational for the use intended
6844	SHOP & PLANT EQUIPMENT-INDUSTRIAL	4	0		Industrial and hardware machine shop equipment and accessories. Includes all freight, accessories, and other costs to make operational for the use intended
6850	MED & LAB EQUIPMENT	4	0		Cost of medical and laboratory equipment, operating room equipment, instruments, etc. Includes all freight, accessories, and other costs to make operational for the use intended.
6852	HOSPITAL AND SURGICAL EQUIPMENT	4	0		Cost of hospital and surgical equipment, operating room equipment, instruments, etc. Includes all freight, accessories, and other costs to make operational for the use intended.
6854	HOSPITAL & HEALTHCARE FURNISHINGS & EQUIPMENT	4	0		Cost of hospital, healthcare furniture, furnishings, beds and supplies etc. Includes all freight, accessories, and other costs to make operational for the use intended.
6860	COMMUNICATION EQUIP	4	0		Short wave receiving and transmitting radio equipment, including sets installed in automobiles, office telephone systems and equipment.
6870	ELECT & PHOTO EQUIP	4	0		The cost of electronic and audio/visual equipment. Includes all freight, accessories, and other costs to make operational for the use intended.
6871	DRONES		0		The cost of drones with an expected useful life of 2 or more years. Includes all freight, accessories and other costs to make operational for the intended use. Use 5739 for related supplies, exams and registrations.
6875	MACHINERY AND EQUIPMENT	4	0		FAS generated. Machinery and equipment fixed asset.
6880	DEPR & AMORT EXP – MACH & EQUIP		0		FAS generated. Depreciation and amortization to machinery and equipment, including applicable intangible assets (e.g., software, trademarks, and copyrights).
6885	LOSS-DISP OF MACH & EQUIP		0		FAS generated. Loss from the sale of machinery or equipment.
6899	OTHER SPECIFIC USE EQUIP	4	0		All other specific use equipment not listed above.

6901 –CAPITALIZED LEASES

Subobject	Title	FAS	1099	W/C	Description
6905	COMPUTER		M01		Non-FAS. Leases for computers that either transfers the benefits and ownership to the lessee at the end of the lease, has an option to purchase, or at the end of the lease term it was leased for 75% of its useful life.
6910	MACHINERY & EQUIPMENT		M01		Non-FAS. Leases for machinery and equipment that either transfers the benefits and ownership to the lessee at the end of the lease, has an option to purchase, or at the end of the lease term it was leased for 75% of its useful life.
6915	OFFICE EQUIPMENT		M01		Non-FAS. Leases for office equipment that either transfers the benefits and ownership to the lessee at the end of the lease, has an option to purchase, or at the end of the lease term it was leased for 75% of its useful life.
6920	VEHICLES		M01		Non-FAS. Leases for vehicles that either transfers the benefits and ownership to the lessee at the end of the lease, has an option to purchase, or at the end of the lease term it was leased for 75% of its useful life.
6930	LAND		M01		Non-FAS. Leases for land that either transfers the benefits and ownership to the lessee at the end of the lease, has an option to purchase, or at the end of the lease term it was leased for 75% of its useful life.
6940	BUILDINGS		M01		Non-FAS. Leases for buildings that either transfers the benefits and ownership to the lessee at the end of the lease, has an option to purchase, or at the end of the lease term it was leased for 75% of its useful life.
6950	IMPROVEMENTS OTHER THAN BUILDINGS		M01		Non-FAS. Leases for improvements other than buildings that transfers the benefits and ownership to the lessee at the end of the lease, has an option to purchase, or at the end of the lease term it was leased for 75% of its useful life.
6960	OTHER CAPITALIZED LEASES		M01		Non-FAS. Leases for other capitalized leases not listed above that transfers the benefits and ownership to the lessee at the end of the lease, has an option to purchase, or at the end of the lease term it was leased for 75% of its useful life.

6961 –MISCELLANEOUS CAPITAL OUTLAY

Subobject	Title	FAS	1099	W/C	Description
6987	P-CARD MONTHLY BILLING FOR CAPITAL		0		Used to record a monthly purchasing card (P-Card) payment. Temporary Capital Outlay subobject that should be cleared to zero with offsets posting to the appropriate subobjects.
6991	TRADEMK PATENTS COPYRIGHTS-PURCHASED OVER $200,000		0		Purchased the right to: use a specific name, term, or symbol; produce and sell goods with one or more unique features; publish and sell a literary, artistic, or musical composition.
6992	TRADEMARKS PATENTS AND COPYRIGHTS-INTERNAL DEVELOP		0		Internal development of a specific name, term, or symbol; the right to produce and sell internally developed goods with one or more unique features; the right to publish and sell an internally developed literary, artistic, or musical composition.
6993	DEPARTMENT OF LABOR OFFSET		0		Automatically used for vendor payments when the vendor is flagged as subject to a Dept of Labor offset and all or part of the payment is offset and the cash transferred to the Dept of Labor.

7000 – TRUSTEE/BENEFIT PAYMENT

7001 –AWARDS CONTR & CLAIMS

Subobject	Title	FAS	1099	W/C	Description
7010	INCOME ASSIST PYMTS		0		Payments by the State to individual recipients of welfare, relief, or other aid. These amounts are not paid as agent to other governments or groups.
7011	DAYCARE PAYMENTS TO PROVIDERS		M07		Payments to providers for day care on behalf of recipients of welfare and other state programs.
7020	PREMIUMS		0		The cost of insurance premiums, such as group insurance payments, made by Risk Management and premium refunds made by the State Insurance fund.
7025	PREMIUM REFUNDS		0		Premium experience refunds.
7030	UNEMP COMPS BENEFITS		0		Payment of unemployment compensation to individuals.
7040	MEDICAL ASSISTANCE		M06		Payments to providers for medical care to recipients of welfare and other state programs.
7041	MEDICAL ASSISTANCE INDIVIDUALS		0		Payments to individuals for medical care as recipients of welfare and other state programs.
7045	CRIME VICTIMS COMP-NON-1099		0		Payment of crime victims' compensation Non-1099 reportable.
7046	CRIME VICTIMS COMP-1099 MED		M06		Payment of crime victims' compensation for medical.
7047	CRIME VICTIMS COMP-1099		M07		Payment of crime victims' compensation for services.
7050	WORKER COMPS AWARDS		0		Worker's compensation payments to individuals.
7051	WKR COMP BENE – NATL GUARD		0		Same as 7050, but for the National Guard.
7052	PEACE/DETENTION OFFICER TEMP DIS REIMB-IIC ONLY		0		Idaho Industrial Commission use only .Reimbursements to state, city, or county that employs the disabled officer and have paid the additional payroll.
7060	PRIZE PAYMENTS		0		Prize payments awarded as a result of a contest, lottery, etc.
7061	PRIZE & AWARDS – 1099 B0X 3		M03		Prizes and awards payments per IRS 1099-MISC box 3 requirements. Do NOT include prizes and awards paid to your employees.
7070	INCENTIVES		0		Incentive Payment
7080	RISK MANAGEMENT PMTS		M07		Risk management payments for 1099-reportable services.
7081	RISK MANAGEMENT PMTS NON 1099		0		Risk management payments for non-1099 reportable claimant payments.
7082	RISK MANAGEMENT PMTS1099 MEDICAL		M06		Risk management payments for medical services.
7083	RISK MANAGEMENT PMTS GROSS PROCEEDS		M14		Risk management payments for gross proceeds paid to attorneys – manual 1099 information must be sent to SCO for reporting.
7090	SPEC INDEMNITY PMTS		M07		Indemnity payments to individuals for loss, injury, etc. for 1099-reportable services.
7091	SPEC INDEMNITY PMTS NON 1099		0		Indemnity payments to individuals for loss, injury, etc. for non-1099 reportable claimant payments.
7092	SPEC INDEMNITY PMTS 1099 MEDICAL		M06		Indemnity payments to individuals for loss, injury, etc. for medical services.
7093	SPEC INDEMNITY PMTS GROSS PROCEEDS		M14		Indemnity payments to individuals for loss, injury, etc. for gross proceeds paid to attorneys – manual 1099 information must be sent to SCO for reporting
7095	PUNITIVE DAMAGES PMTS		M03		Settlement amount awarded in excess of actual damages that is meant as a punishment to the defendant. Any amount specified in a settlement as 'Punitive' whether in excess of actual damages or not.
7099	OTHR AWARD/CONTR/CLAIM		0		Other costs not listed above.

7101 –EDUCATION & TRAINING ASSISTANCE

Subobject	Title	FAS	1099	W/C	Description
7110	SCHOLAR & FELLOWSHIPS		0		Payments by the State to recipients of Scholarships and fellowships.
7120	STUDENT LOANS		0		Payments by the State to recipients of student loans.
7130	TUITION & TRAIN AIDS		0		Payments by the State to recipients of training and tuition aids.
7189	REHAB SVCS FOR INDIV		0		Payments by the State to recipients of rehabilitation services for individuals.
7190	REHAB SVCS FOR VENDORS		M07		Payments by the State to Vendors for recipients of rehabilitation services.
7191	RENT/LODGING/EDUC/TRAIN – VENDOR 1099MISC		M01		Payments by the State to vendors for recipient rent, lodging, education or training.
7192	RENT/LODGING – INDIVIDUAL NON 1099MISC		0		Reimbursements by the State to individuals for rent, lodging, education or training.Security deposits paid to vendors for rent security deposits.
7193	FAMILY SUPPORT SVS-CLIENT REIMBURSEMENT 1099MISC		M03		Payments to clients or client families for family support services representing taxable income to the client. Not to be used for payment to vendors providing services to clients.
7199	OTHER EDUC & TRNG ASSIST		0		Other costs not In one of the above categories.

7201 –PENSION PAYMENTS

Subobject	Title	FAS	1099	W/C	Description
7210	RETIREE PAYMENTS		0		Payments by the State to recipients of retiree benefits.
7215	OTHER POST-EMPLOYMENT PAYMENTS – SCO ONLY		0		Use by SCO to record expense and resulting liability for Other Post-Employment Benefits. If paying retiree payments, use 7210.
7220	SEPARATION PAYMENTS		0		Payments by the State to recipients of separation benefits.
7230	DEATH BENEFITS		0		Payments by the State to recipients of death benefits.
7240	GROUP LIFE INSURANCE		0		Payments by the State to recipients of Group Life Insurance benefits.
7250	MEDICAL INSURANCE		0		Payments by the State to recipients of Medical Insurance benefits.
7299	OTHER PENSION PAYMENTS		0		Payments by the State to recipients of other benefits.

7401 –FEDERAL PAYMENTS TO SUBGRANTEES

Subobject	Title	FAS	1099	W/C	Description
7410	CITY-FED SUBGRT		0		To be used when a State agency disburses federal financial assistance to a city.
7411	CNCL GOVT(COG)-FED SUBGRT		0		To be used when a State agency disburses federal financial assistance to a council of Government.
7412	COUNTY-FED SUBGRT		0		To be used when a State agency disburses federal financial assistance to a county.
7413	FLOOD DISTRICT-FED SUBGRT		0		To be used when a State agency disburses federal financial assistance to a flood district.
7414	HEALTH DISTRICT-FED SUBGRT		0		To be used when a State agency disburses federal financial assistance to a health district.
7415	HIWAY DISTRICT-FED SUBGRT		0		To be used when a State agency disburses federal financial assistance to a highway district.
7416	SCHOOL DISTRICT-FED SUBGRT		0		To be used when a State agency disburses federal financial assistance to a school district.
7417	MISC UNIT GOVT-FED SUBGRT		0		To be used when a State agency disburses federal financial assistance to a unique unit of government. (Please consult DFM-Management Services Bureau prior to use of this subobject.)
7418	NON PROFIT ORG-FED SUBGRT		0		To be used when a State agency disburses federal financial assistance to a non-profit organization.
7419	LIBRARY DIST-FED SUBGRT		0		To be used when a State agency disburses federal financial assistance to a library district.
7420	COLL/UNIV-FED SUBGRT		0		To be used when a State agency disburses federal financial assistance to a college or university.
7421	HOSPITALS-FED SUBGRT		0		To be used when a State agency disburses federal financial assistance to a hospital.
7422	REVENUE SHARING-FED SUBGRT		0		This subobject is not currently being used.
7423	DIST FED FUND ST AGY		0		To be used by a State agency when it disburses federal financial assistance to another State agency.
7424	ST REFUND TO FED GOVT		0		To be used by a State agency when it refunds federal financial assistance back to the granting authority.
7425	SCHOLARSHIP/FELLOWSHIP-FED SUBGRT		0		To be used when a State agency disburses federal scholarship money to a college or university for a specific student. If the student doesn't attend the university, then the university is required to refund the money.
7426	INDIAN TRIBE - FED SUBGRT		0		To be used when a State agency disburses federal financial assistance to an Indian tribe.
7499	OTHER FED PAY-SUB-GRANTEES		0		Other costs not listed above.

7501 –MISCELLANEOUS PAYMENTS AS AGENT

Subobject	Title	FAS	1099	W/C	Description
7510	ST/FED FUNDED LOANS		0		The pass-through of State or Federal Government funded loans.
7511	DIST FED/OTHR GOV FNDS		0		The pass through of Government funds such as grants.
7512	SCHOOL APPORTIONMENT		0		The pass-through of school apportionment
7513	PAYROLL-SOCIAL SECURITY		0		The pass through of FICA payments.
7514	PAYROLL-FEDERAL TAXES		0		The pass-through of federal tax payments.
7515	HIGHWAY APPORTIONMENT		0		The pass-through of highway apportionment tax payments.
7516	DIST OF SALES TAX		0		The pass-through of sales tax payments.
7517	LIQUOR DISTRIBUTION		0		The pass-through of liquor distribution payments.
7519	INS CO LIQUID PAYMENTS		0		The pass-through of insurance liquidation payments
7520	PMT FOR INDIV – 1099 REPORTABLE		M03		1099MISC reportable pass-through payments made to vendors on behalf of another party or directly to the individual. For rent payments, use 7522.
7521	PMT TO INDIV – NON 1099 REPORTABLE		0		Non1099MISC reportable pass-through payments made on behalf of another party or directly to the individual.
7522	RENT PAYMENT FOR INDIV – 1099 REPORTABLE		M01		1099MISC reportable pass-through rent payments made to vendors on behalf of another party or directly to the individual.
7523	PMT TO INDIVIDUAL – 1099G		0		Idaho Commerce and Labor use only . Pass-through payments to individuals that are 1099 reportable
7525	UNEMPLOYMENT COMPENSATION		0		The pass-through of payments for unemployment compensation.
7530	REFUNDS		0		Pass-through payment of miscellaneous refunds.
7545	AGRICULTURE PROPERTY TAX CREDIT		0		Payments to counties and school districts, which is payment in lieu of taxes to them per IC 63-3067.
7599	OTHER MISC PAY AS AGENT		0		Other pass-through payments not listed above.

7601 –NON FEDERAL PAYMENTS TO SUBGRANTEES

Subobject	Title	FAS	1099	W/C	Description
7610	CITY-NON-FED SUBGRT		0		To be used when a State agency disburses non-federal financial assistance to a city.
7611	CNCIL GOVT-NON-FED SUBGRT		0		To be used when a State agency disburses non-federal financial assistance to a council of Government.
7612	COUNTY-NON-FED SUBGRT		0		To be used when a State agency disburses non-federal financial assistance to a county.
7614	HEALTH DIST-NON-FED SUBGRT		0		To be used when a State agency disburses non-federal financial assistance to a health district.
7615	HIWAY DIST-NON-FED SUBGRT		0		To be used when a State agency disburses non-federal financial assistance to a highway district.
7616	SCHOOL DIST-NON-FED SUBGRT		0		To be used when a State agency disburses non-federal financial assistance to a school district.
7617	MIS UNT GOVT-NONFED SUBGRT		0		To be used when a State agency disburses non-federal financial assistance to a unique unit of government. (Please consult DFM-Management Services Bureau prior to use of this subobject.)
7618	NON PROF ORG-NONFED SUBGRT		0		To be used when a State agency disburses non-federal financial assistance to a non-profit organization.
7620	COLL/UNIV-NON-FED SUBGRT		0		To be used when a State agency disburses non-federal financial assistance to a college or university.
7621	HOSPITALS NON-FED SUBGRT		0		To be used when a State agency disburses non-federal financial assistance to a hospital.
7626	INDIAN TRIBE NON-FED SUBGRT		0		To be used when a State agency disburses non-federal financial assistance to an Indian tribe.
7698	NON-FEDERAL SUBGRANTEES 1099 REPORTABLE		M07		Other non-federal financial assistance not listed above that is 1099 Miscellaneous Reportable.
7699	OTHR NON-FED SUBGRANTEES		0		Other non-federal financial assistance not listed above.

8000 – DEBT SERVICE

8100 Bond Issuance

8200 and 8400 Debt Payments

Subobject	Title	FAS	1099	W/C	Description
8100	BOND ISSUANCE EXPENSES		0
8200	DEBT PAYMENT-INT EXP		0
8400	DEBT PAYMENT-PRINCIPAL		0

8500 (GAAP) GEN ACC ACCT PRIN (OBJECT) FOR ACFR

Subobject	Title	FAS	1099	W/C	Description
8505	BAD DEBT EXPENSE For ACFR		0		For ACFR. Only use with TC 28W

9000 – OTHER FINANCIAL SOURCE & USES

9001 –TRANSFERS

Subobject	Title	FAS	1099	W/C	Description
9200	TRANSFERS OUT		0		Use with transfer out of monies by individual agencies. Use with the 500 range of transfer TCs or the Grant/Project TCs 452 and 454.

9201 –GENERAL FUND-STATUTORY TRANSFERS OUT

Subobject	Title	FAS	1099	W/C	Description
9202	HEALTH & WELFARE		0		Transfers set by Idaho Code or appropriation bills.
9203	SCHOOL DISTRICTS		0		Transfers set by Idaho Code or appropriation bills.
9204	PUB SCHOOLS RETIREMENT		0		Not in use.
9205	PUB SCHOOLS UNEMPLOYMENT		0		Transfers set by Idaho Code or appropriation bills.
9206	PUB SCHOOLS SOC SEC		0		Not in use.
9207	SENATE		0		Transfers set by Idaho Code or appropriation bills.
9208	HOUSE		0		Transfers set by Idaho Code or appropriation bills.
9209	HEALTH DISTRICTS		0		Transfers set by Idaho Code or appropriation bills.
9210	LANDS FIRE SUPPRESSION		0		Transfers set by Idaho Code or appropriation bills.
9211	GUARDIAN AD LITEM		0		Transfers set by Idaho Code or appropriation bills.
9212	BUDGET RESERVE		0		Transfers set by Idaho Code or appropriation bills.
9213	AG -PESTCONTROL		0		Transfers set by Idaho Code or appropriation bills.
9214	LANDS -PESTCONTROL		0		Transfers set by Idaho Code or appropriation bills.
9215	GOVERNOR'S EMERGENCY		0		Transfers set by Idaho Code or appropriation bills.
9216	ADMIN PROCS ACT		0		Not in use.
9217	WATER RESOURCE REV DEV		0		Transfers set by Idaho Code or appropriation bills.
9218	STATE EMERG RESP COMM		0		Transfers set by Idaho Code or appropriation bills.
9219	PERMANENT BLDG FND		0		Not in use.
9220	CATASTROPH HLTH CARE		0		Transfers set by Idaho Code or appropriation bills.
9221	DEQ FROM GENERAL FUND		0		Transfers set by Idaho Code or appropriation bills.
9222	LIBRARY IMPROVEMENT FUND		0		Not in use.
9223	DISASTER EMGCY 023101 FRM 0001		0		Not in use.
9224	NATURAL RESTOR 031001 FRM 0001		0		Not in use.
9225	PARKS LAND TRUST- PONDEROSA		0		Not in use.
9226	PUB SCHOOL-PROPTY TAX REPL		0
9299	MISC TRNSFRS FROM GEN FND		0

9401 –OTHER FUND STATUTORY TRANSFERS OUT

Subobject	Title	FAS	1099	W/C	Description
9402	LIQUOR DIVISION		0
9403	PUBLIC UTILITIES		0		Not in use.
9404	TAX COMM REFUND		0
9405	INSURANCE REFUND FUND		0
9406	DEPT OF FINANCE		0
9407	INSURANCE PREMIUM TAX		0
9408	H & W CANCER CONTROL		0
9409	BUDGET RESERVE		0
9410	DEQ ENVIR FINE/PENLTY		0		Not in use.
9411	SEC OF STATE-CA ADMIN		0		Not in use.
9412	HIGHWAY DISTRIB FUND		0
9413	LAW ENFORCEMENT		0
9414	HIGHWAY SUSPENSE		0
9415	IDAHO STATEUNIVERSITY		0
9416	LEWIS-CLARK COLLEGE		0
9417	DEAF & BLIND SCHOOL		0
9418	JUV CORR YOUTH TRNG CNTR		0
9419	IDAHO STATEUNIVERSITY		0
9420	H & W STATE HOSP NORTH		0
9421	VETERAN'S HOME		0
9422	BD OF EDUC-JR COLLEGES		0
9423	H&W COOPERATIVE WELFARE		0
9424	H & W ALCOHOL TREATMENT		0
9425	PUBLIC SCHOOLS		0
9426	DEQ-WATER POLL		0
9427	MISC WATER POLL CONTROL		0
9428	H & W COOP WELF FRM HAZ WSTE		0		Not in use.
9429	MISC HAZARDOUS WASTE		0		Not in use.
9430	JUDICIAL WTR RES ADJUD		0		Not in use.
9431	LANDS FIRE PRE-SUPP		0
9432	SCHL DIST BLDG FRM LOTT		0
9433	PERM BLDG FND FRM LOTTERY		0
9434	UOFI CAINE VET RESEARCH		0
9435	PERM BLDG FND-FRM BLDG SVC		0
9436	AG ANIMAL DAMAGE CONTROL		0
9437	UOFI EQUINE EDUCATION		0
9438	F&G PRIMARY DEPREDATION		0
9439	F & G SECONDARY DEPRED		0		Not in use.
9440	PERSI - FIREMANS RET		0
9441	TAX COMM - UNCLAIMED PROP		0
9442	MULTI-STATE TAX COMPACT		0
9443	GOVERNOR'S EMERGENCY FUND		0		Not in use.
9444	WASTE WATER FACILITY LOAN		0
9445	DEQ AIR QUALPERM		0
9446	RESOURCE CONS & DEV		0		Not in use.
9447	U OF I EQUINE ED		0		Not in use.
9448	PRIM DEP TO F&G FUND		0
9449	DEQ FROM CO-OP WELFARE		0		Not in use.
9450	H&W - ENVIRON REMEDIATION		0
9451	DEQ HAZARDOUS WASTE		0		Not in use.
9452	SILVR VAL TRST FROM NAT RES		0		Not in use.
9453	DISASTER EMGCY FROM 023101 TO VAR		0		Not in use.
9454	PERM BLDG FND FRM PUB BLDG		0		Not in use.
9455	INDIR COST RECOV 0125 TO 0001		0
9456	RACE COMM - OWNER/BREEDER		0
9457	RACE COMM-TRK PURSE ENHANCE		0
9458	SPECIAL LICENSE PLATES		0
9459	SHA fund 60% (HB312)		0		Transfers set by Idaho Code or appropriation bills.
9460	Locals fund 40% (HB312)		0		Transfers set by Idaho Code or appropriation bills.
9499	MISC TRNSFR TO OTHR FNDS		0