SECTION 7.2.6 OBJECT/SUBOBJECT CODES

7.2.6.2

Sequential by Code Number with Description

Effective Date:

July 1, 1998

Code	Title and Description

A	SALARIES AND WAGES Amounts paid to persons who provide personal services subject to the direction and control of a state agency (employer/employee relationship) are to be classified as salaries and wages, except for those persons who are considered employees for payroll tax reporting only (see sub-object NW). It does not matter that the state agency permits the employee considerable discretion and freedom of action as long as the state agency has the legal right to supervise and control the method and the result of the services.
AA	State Classified Those state employees/positions whose salaries are set in accordance with the Washington Personnel Resources Board salary schedule and compensation plans, except those employees/positions whose salaries are set by the Washington Personnel Resources Board under the provisions of additional exemptions requested by elected officials and the executive assistants for personnel administration as prescribed by RCW 41.06.070. Also includes those employees under the Washington Management Services program.
AB	Higher Education Classified All classified employees/positions of institutions of higher education and related boards under the jurisdiction of the Washington Personnel Resources Board as defined by chapter 41.06 RCW.
AC	State Exempt Those employees/positions whose salaries are set by the governor, upon recommendation of the State Committee on Salaries, or by appropriate boards and commissions; and those employees/positions whose salaries are set by the Washington Personnel Resources Board under the provisions of additional exemptions requested by elected officials and the executive assistant for personnel administration as prescribed by RCW 41.06.070. This category includes those employees/positions whose salaries are established by agency heads such as confidential secretaries, administrative assistants, and assistant attorney generals.
AD	Higher Education Exempt All employees/positions in institutions of higher education and related boards which have been defined as exempt by chapter 41.06 RCW by the Washington Personnel Resources Board and by the governing board of the institution excluding faculty, graduate assistants, students, and higher education other.
AE	State Special All employees/positions for which the Washington Citizens' Commission on Salaries for Elected Officials or the legislature specifically establish the rate of compensation (e.g., statewide elected officials, justices and judges, members of the legislature, legislative staff, and members of statutorily established boards, commissions, councils, and committees).
AF	Higher Education Faculty All employees/positions in institutions of higher education whose primary responsibilities are teaching, research, public service, or a combination of these, including librarians and counselors designated as faculty. Term(s) may be for quarter, semester, year, annual year, or longer.
AG	Commissioned State Patrol Officers All employees commissioned as Washington State Patrol Officers pursuant to chapter 43.43 RCW, and members of the Washington State Patrol Retirement System as prescribed by RCW 43.43.120.
AH	Higher Education Graduate Assistants All employees/positions held by matriculated students who are approved by the graduate school and whose primary responsibilities are related to teaching, research, and public service at institutions of higher education.
AJ	State Other Those employees/positions whose salaries are set through direct negotiation between designated agencies and employee representatives (e.g., state printer, craft and trade unions, or employees not covered in the other groups).
AK	Higher Education Other All employees/positions within the institutions of higher education not subject to other classifications.
AL	Higher Education Students All student employees other than graduate assistants or those covered by Washington Personnel Resources Board, including work-study students.
AQ	State Ferry System Those employees/positions whose salaries are set through direct negotiation between the Department of Transportation Marine Division and employee representative groups.
AS	Sick Leave Buy-Out Salaries and wages expended for accrued employee sick leave as provided under RCW 41.04.340.
AT	Terminal Leave Salaries and wages expended for accrued vacation leave made to employees upon termination of employment.
AU	Overtime and Call-Back Additional amounts paid to employees for working overtime and under call-back provisions of contracts and work agreements.
B	EMPLOYEE BENEFITS
BA	Old Age, Survivors, and Disability Insurance The amounts expended as the state's share of Old Age, Survivors , and Disability Insurance. Does not include Hospital Insurance (Medicare) premiums.
BB	Retirement and Pensions The amounts expended as the state's share of retirement and pension benefits.
BC	Medical Aid and Industrial Insurance The amounts expended as the state's share of medical aid and industrial insurance.
BD	Health, Life, and Disability Insurance The amounts expended as the state's share of health, life, and disability insurance.
BE	Allowances The amounts expended for special payments to employees to cover costs of board, quarters, and clothing.
BF	Unemployment Compensation The amounts expended to pay for unemployment compensation benefits received by former state employees.
BG	Supplemental Retirement Payments Amounts expended by colleges and universities for required supplemental payments to retired individuals when pension annuity payments are less then what the retiree would be eligible to receive under the public employees retirement system.
BH	Hospital Insurance (Medicare) The amounts expended as the state's share of Hospital Insurance (Medicare).
BT	Shared Leave Provided - Sick Leave The dollar value of sick leave donated by state employees in conjunction with the state's shared leave program.
BU	Shared Leave Provided - Personal Holiday The dollar value of personal holiday leave donated by state employees in conjunction with the state's shared leave program.
BV	Shared Leave Provided - Annual Leave The dollar value of annual leave donated by state employees in conjunction with the state's shared leave program.
BW	Shared Leave Received The dollar value of shared leave received by state employees, to be used in lieu of sick leave, in conjunction with the state's shared leave program.
BZ	Other Employee Benefits The amounts expended for benefits other than those indicated above.
C	PERSONAL SERVICE CONTRACTS Personal service means professional or technical expertise provided by a consultant to accomplish a specific study, project, task, or other work statement. This category includes contracts with independent individuals or firms to perform a service or render an opinion or recommendation according to the consultant's methods and without being subject to the control of the agency except as to the results of the work.
	This includes both new contracts and amendments and/or renewals of existing contracts. Agencies are not to include amounts expended for architectural and engineering services on capital projects. These amounts are to be recorded as Subobject JK. Also excluded are client services, whether paid directly to the client or to the provider. These amounts are to be recorded as Subobjects NA and NB, respectively.
CA	Management and Organizational Services Management Services - The amounts expended for services to assist management with operation or management of the agency or unit or division of the agency and services which impact agency policy, regulatory issues, or which have broad agency implications. Also includes services which assist management with program development, implementation, coordination or evaluation; and which result in operational or managerial recommendations, assessment, reports and studies. Includes studies requested by the legislature and feasibility studies. Also includes services for business process re-engineering, strategic planning, goal setting, needs assessment, facilitators for staff functions or focus groups, harassment and related investigations, mediation, and lobbying. Includes services for design, development, and/or implementation of major agency information processing or telecommunications systems, re-engineering of major information technology systems, quality assurance on or evaluation of such systems, and development of information technology strategic plans. Organizational Services - Includes services to study, analyze or review the organizational structure, framework, or culture of the agency or divisions within the agency, and services implementing the recommendations of such a study or effort. Also included are services which provide recommendations to management on enhanced efficiencies, productivity and process improvements, and quality control in the organization
CB	Legal and Expert Witness Services The amounts expended for non-state employed attorneys, bond counsel, patent counsel, hearing examiners, and expert witnesses. Does not include amounts expended for court reporters, legal aides or lay witnesses. These amounts are to be recorded as Sub-Object ER.
CC	Financial Services The amounts expended for financial services, actuarial services, economic analysis, cost/benefit analysis, cost allocation, accounting and audit services. Also includes investment management, cash management and stockbroker services. Does not include amounts expended for the state actuary, attorney general, or state auditor.
CD	Computer and Information Services The amounts expended to analyze, enhance, modify or implement computer systems or telecommunications systems. Does not include amounts expended for data processing charges or programming and data entry services which are classified as purchased services under Sub-Object ER. Does not include design or development of major information systems which is classified under Sub-Object CA.
CE	Social Research Services The amounts expended for studies or services related to health care, behavioral science, criminal justice, education, medical issues, employment issues or other social services. Does not include client services whether paid directly to clients or providers which are classified under Sub-Objects NA and NB, respectively.
CF	Technical Research Services The amounts expended for environmental studies and assessments, transportation studies and personal services related to natural resources, agriculture, science, biology and aquatic issues. Also includes historical research, property appraisals, real estate services, archaeological surveys, and aerial surveys.
CG	Marketing Services The amounts expended for services to develop or implement a marketing or advertising plan or campaign; services related to marketing an agency's service; public relations or media services; market research and development; and services provided to promote the agency or a program of the agency. Also includes services for public involvement services; trade development and assistance; development of market research and customer satisfaction surveys and/or assessment of survey results; conference or trade show coordination; fund raising; and related types of services.
CH	Communications Services The amounts expended for the design, development, and/or oversight of audio/video media productions, brochures, manuals, newsletters, maps, signs, posters, annual reports, etc.; technical writing/editing; speech writing; grant writing; graphic design services; development of communication strategies; and other related services to inform the public or other governmental agencies about a subject. Does not include services related to installation of computer system linkage and telecommunications systems which are classified under Sub-Object ER.
CJ	Employee Training Services The amounts expended to provide training to meet employee training needs, managerial training, employee counseling services, guest speakers, and curriculum development. Does not include training which is offered to all or most employees on a continual or recurring basis (more than six times per fiscal year) or satellite training, which is classified under Sub-Object EG. Does not include services to provide personal service training to local government or other public or private entities which are classified under Sub-Object CZ.
CK	Recruiting Services The amounts expended for the services performed by a professional search firm to assist in recruitment of a successful candidate to fill vacant positions in an agency. Does not include amounts paid to trade magazines, or newspapers for publishing open position announcements.
CZ	Other Personal Services The amounts expended for personal service contracts other than those described above, including insurance brokering, labor negotiations, etc.
E	GOODS AND SERVICES
EA	Supplies and Materials The amounts expended for all materials and supplies whether acquired by formal contract or an open account, which are (a) ordinarily consumed or expended within one year after being put into service, (b) converted in the process of construction or manufacture, or (c) used to form a minor part of equipment or fixed property.
EB	Communications The amounts expended for transmission of messages. This category includes: contractual charges for land telegraph service, radio and wireless telegraph services, telephone, teletype, and facsimile services; letter postage; rental of post office boxes or postage meter machines and/or mailing machines; contractual messenger service; switchboard service charges; and telephone installation costs.
EC	Utilities The amounts expended for water, sewer, garbage, and other utility services, except those utility services included in Subobject EU "State Owned/Leased Facility Energy Costs."
ED	Rentals and Leases The amounts expended for the possession and use of property owned by the Department of General Administration and others. This category includes: land; buildings; structures; furnishings; equipment (excluding travel expense rentals); and software.
EE	Repairs, Alterations, and Maintenance The amounts expended for the normal upkeep and restoration of buildings, structures, equipment, or other improvements. Includes expenditures to remodel, restore, and recondition which do not extend the useful life of the asset.
EF	Printing and Reproduction The amounts expended for contractual printing and reproduction, binding operations, and all common processes of duplication performed by the State Printer or commercial printers. Includes printed matter such as publications, books, pamphlets, and the cost of office copier supplies.
EG	Employee Professional Development and Training The amounts expended for the payment of tuition, fees, and/or other related expenses for individuals engaged in or conducting educational or training programs. Does not include lodging or subsistence costs except where meals and/or lodging are included as an integral part of the fee. Includes the amounts expended for individual and/or agency participation in associations, organizations, conventions, and the cost of subscriptions that accompany these memberships. Also includes nontaxable employee recognition and productivity awards of nominal economic value excluding cash or cash equivalents, such as gift certificates, which are taxable and are to be reported under subobject NZ.
EI	Retailer Commissions The amounts paid to retailers for selling lottery tickets, agents for selling liquor, and agents for selling state health insurance.
EJ	Subscriptions The amounts expended for subscriptions to newspapers and periodicals, and/or services providing informational reports. Excludes items cataloged for use in state libraries, which are classified as capital outlays and subscriptions accompanying individual and/or agency memberships.
EK	Facilities and Services Charges by the Department of General Administration for central services provided to agencies. Includes, but is not limited to, maintenance of capital buildings and grounds, campus mail service, parking, and cost allocation payments based on FTE's for the Office of State Procurement.
EL	Data Processing Services Charges by the Department of Information Services or other state agency data processing installations for services.
EM	Attorney General Services Charges by the Office of Attorney General for legal services.
EN	Personnel Services Charges by the Department of Personnel for services in connection with the appointment, training, promotion, transfer, layoff, recruitment, retention, classification, compensation, removal, discipline, labor relations, and welfare of state classified and higher education classified employees.
EP	Insurance The amounts expended for liability, property, vehicle, fire, accident, and all other forms of insurance except for state employee insurance benefits.
ER	Other Purchased Services The amounts expended for contractual services provided to accomplish routine, continuing and necessary functions not otherwise specifically mentioned or included under the other subobjects within Object E "Goods and Services," Object C "Personal Service Contracts," Object N "Grants, Benefits, and Client Services," or Subobject JK "Architectural and Engineering Services." Other contractual services include, but are not limited to, custodial, interagency, intergovernmental, court reporters, lay witnesses, process servers, security, data entry, key punch, and programming services.
ES	Vehicle Maintenance and Operating Costs The amounts expended for the maintenance and operation of state owned vehicles. Includes, but is not limited to, such costs as gasoline, oil, tires, parts, and supplies.
ET	Audit Services Charges by the Office of State Auditor for audit services
EU	State Owned and/or Leased Facility Energy Costs The amounts expended to heat, cool, operate, and light state owned and/or leased facilities not obtained through the Department of General Administration, where energy costs are not included as part of the monthly lease payments. Energy sources include: electricity; natural gas; petroleum; solid fuels; propane; liquid petroleum; gas; and steam.
EV	Administrative Hearings Services Charges by the Office of Administrative Hearings for hearings services.
EW	Archives and Records Management Services Charges by the Secretary of State for archiving, storage, and records management services.
EX	OMWBE Services Charges by the Office of Minority and Women's Business Enterprises for services.
EZ	Other Goods and Services The amounts expended for goods and services other than those described above. Includes such items as bonds, freight (when not allocable to items purchased), advertising, and other goods and services from vendors or other agencies.
F	COST OF GOODS SOLD (Proprietary Funds Only) To be used with General Ledger Code 6516 "Cost of Goods Sold" only. Revenue Source Code 0450 "Sales of Goods and Supplies - Proprietary Funds" is to be used by agencies recording cost of goods sold with one exception; the Liquor Control Board is to use 0455 "Sales of Liquor."
FA	Net Cost of Goods Sold Amounts expended for the acquisition of merchandise purchased for resale, including purchase costs, freight in costs, and inventory adjustments less returns and discounts. (For use by agencies not using itemized Subobjects FB through FF.)
FB	Purchases Amounts expended to acquire merchandise purchased for resale. (Agencies electing not to separately identify returns, freight costs, and discounts may record purchases net of these items.)
FC	Returned Purchases Amounts recovered from total purchase costs for merchandise returned to the vendor.
FD	Freight In Amounts expended to common carriers for delivery of merchandise purchased for resale by the agency.
FE	Discounts Amounts deducted by vendors from the total invoiced amount of merchandise due to prompt payment or cash payment by the agency.
FF	Inventory Adjustments Amounts recorded to increase or decrease the cost of goods sold due to inventory losses or gains recognized during the accounting period.
FG	Direct Labor Labor expended directly upon the materials comprising the finished product.
FH	Raw Materials (Direct Materials) All materials that represent an integral part of the finished product and that can be included directly in calculating the cost of the product.
FJ	Manufacturing Overhead The cost of indirect materials, indirect labor, and all other manufacturing expenses that cannot readily be direct charges to specific units, jobs, or products.
G	TRAVEL In addition to state employees, these subobject codes are to be used to record travel expenses paid to/or for individuals who serve on boards, commissions, councils, committees and task forces, or volunteers and other individuals who are authorized to receive travel expense reimbursements. Where travel expenses are authorized and included as part of a contract or grant, the payment is to be recorded under the appropriate subobject code for the contract or grant.
GA	In State Subsistence and Lodging The amounts paid for lodging and/or subsistence expenses incurred while traveling within the state's boundary on official state business.
GB	In-State Air Transportation The amounts paid for air transportation expenses incurred while traveling within the state's boundary on official state business.
GC	Private Automobile Mileage The amounts paid as reimbursement for private car mileage incurred while traveling on official state business.
GD	Other Travel Expenses The amounts paid for all other costs incurred while traveling on official state business. Includes, but is not limited to: prospective employee interview expenses; employee relocation expenses; rail, bus, ferry, or taxi fares; rental cars; parking fees; stenographic services; telephone calls; and other miscellaneous expenses.
GF	State Subsistence and Lodging The amounts paid for lodging and/or subsistence expenses incurred while traveling outside the state's boundary on official state business.
GG	Out-of-State Air Transportation The amount paid for air transportation expenses incurred while traveling outside the state's boundary on official state business.
GN	Motor Pool Services The amounts expended for use of vehicles obtained from either the central or agency- operated motor pools. The expenditures incurred may be for vehicles used on either a specific trip(s) or permanently assigned basis.
J	CAPITAL OUTLAYS The amounts expended for the acquisition of, or addition to, fixed assets intended to benefit future periods. Also includes those fixed assets acquired through capital leases. See Section 3.1.2.2.4 of this manual for capital lease criteria. NOTE: In budgeted proprietary funds the use of these subobjects, excluding JA, also requires a corresponding entry to General Ledger Code 6525 "Expense Adjustments/Eliminations (GAAP)." See Section 2.4.5.1.4.b of this manual
JA	Noncapitalized Assets The amounts expended for furnishings, equipment, and software with a useful life of greater than one year and not considered a capital asset in accordance with the state's capitalization policy. Excludes minor assets with a useful life of greater than one year such as staplers, waste containers, and tape dispensers.
JC	Furnishings, Equipment, and Software The amounts expended for furnishings, equipment, and software considered a capital asset in accordance with the state's capitalization policy.
JD	Library Resources The amounts expended for: the cost of books, maps, and films formally cataloged by a library or audiovisual center; sound film strips, slide sets, prepared transparencies, and prerecorded audio or video recordings; periodicals purchased and cataloged for libraries; and museum and art collections.
JE	Land The amounts expended for the acquisition of land. Includes: cost of acquiring land; clearing and grading costs; and the cost of razing buildings or other improvements acquired with land which were not intended for permanent use at time of acquisition.
JF	Buildings The amounts expended for the acquisition of already constructed buildings including broker and appraisal fees, legal expenses, and repairs to put buildings in required condition for intended use. The amounts expended on contracts for construction, additions, alterations, and modernization of buildings including contracts for general, mechanical, and electrical costs, even though negotiated separately. Also, includes the cost of all change orders or contract extensions negotiated for the construction of the building, and the amount of interest on project loans which accrues during the period of construction. The amounts expended for equipment installed as an integral part of the structure, whether the building is purchased or constructed. Excludes those items classified as equipment under Subobject JC "Furnishings, Equipment, and Software."
JG	Highway Construction The amounts expended for the construction, improvement, or addition to a highway, a highway building, or other highway-related plant structure.
JH	Improvements Other Than Buildings The amounts expended for the construction, addition, and/or alteration of improvements other than buildings, such as: tunnel and utility systems; water and sewer systems; street lights and signs; braces and retaining walls; parking facilities; toll bridge construction; and shoreline protection projects.
JJ	Grounds Development The amounts expended for landscaping and other grounds development unrelated to a building or other facility for general aesthetic, weed control, or other purposes.
JK	Architectural and Engineering Services The amounts expended for the services of architectural or engineering firms or individuals relating to the development and/or construction of a specific capital project.
JL	Capital Planning The amounts expended for the purpose of planning or determining the feasibility of a specific capital project or projects.
JM	Works of Art and Historical Landmarks The amounts expended for the acquisition and maintenance of permanent works of art and historical landmarks.
JN	Relocation Costs The amounts expended as reimbursement for personal moving costs associated with the relocation of either individuals or items associated with capital projects.
JZ	Other Capital Outlays The amounts expended for capital projects not specifically indicated above.
M	INTERFUND OPERATING TRANSFERS
MA	Interfund Operating Transfers In Fund transfers specified in the appropriations act that are recorded as a reduction of expenditures.
MB	Interfund Operating Transfers Out Fund transfers specified in the appropriations act that are recorded as an increase of expenditures.
MI	Interfund Transfers Out - Interest Debt service transfer for interest payments paid by other funds. (General Fund Only)
MM	Agency Incentive Savings Transfers Out Fund transfer from the General Fund for agency program incentive savings. (OFM Only)
MP	Interfund Transfers Out - Principal Debt service transfer for principal payments paid by other funds. (General Fund Only)
N	GRANTS, BENEFITS, AND CLIENT SERVICES
NA	Direct Grants to Clients Amounts paid directly to clients for such items as income maintenance, child support, child care, food stamps, job counseling and training, medical and mental health treatments, and transportation expenses. Payments may be made as either grants or reimbursements of expenses incurred by the clients.
NB	Direct Payments to Providers Contracts entered into for professional or technical services to be provided by an organization or person external to state government which will result in the delivery of direct services to individual clients. The services may be provided to either residents of state and non-state institutions or on an outpatient basis. These services include such items as child care, foster care, chore services, job counseling and training, medical and mental health treatments, and transportation expenses.
NF	Workers' Compensation Payments The amounts paid for qualifying individuals sustaining work related injuries. (To be used by the Department of Labor and Industries only.)
NL	Lottery Prize Payments The amounts paid for winning lottery tickets. (To be used by the State Lottery Commission only.)
NR	Loan Disbursements Allotment charges for budgeted long-term loan issues.
NT	Pension Refund Payments The amounts refunded to qualifying individuals under a state-sponsored retirement system.
NU	Pension Benefit Payments The benefits paid to qualifying individuals under a state-sponsored retirement system.
NW	Special Employment Compensation The amounts expended on salaries for individuals considered employees for payroll tax reporting, but not for state staff reporting (FTE) such as; Washington Conservation Corps, Ecology Youth Corps, and supported employment groups. (OFM approval is required to use this subobject.)
NX	Distributions to Local Governments Other Than General Fund State Amounts distributed to local units of government including excess monies collected by the Liquor Control Board which are required by statute to be distributed to local units of government, and amounts distributed to the Washington Wine Commission for dedicated wine tax. Also included are amounts distributed by the State Lottery Commission to local governments as required by statute.
NY	Participant Withdrawals The amounts withdrawn by participants from various state sponsored programs such as; the Local Government Investment Pool and the Deferred Compensation Program.
NZ	Other Grants, Benefits, and Client Services The amounts expended for grants, benefits, and client services other than those described above. Also includes taxable employee recognition and productivity awards which are in the form of cash or cash equivalents, such as gift certificates.
P	DEBT SERVICE
PA	Principal The amounts expended for the payment of principal on the various forms of indebtedness incurred by the state.
PB	Interest The amounts expended for interest on the various forms of indebtedness incurred by the state.
PC	Other Debt Services The amounts expended for other related charges on the various forms of indebtedness incurred by the state.
PD	Principal-OST Lease/Purchase Agreements The amounts expended for the payment of principal on lease/purchase agreements with the Office of State Treasurer.
PE	Interest-OST Lease/Purchase Agreements The amounts expended for the payment of interest on lease/purchase agreements with the Office of State Treasurer.
PF	Amortization of Gain/Loss on Bond Funding Expense that represents the portion of the deferred gain/loss on bond refunding that is allocable to the accounting period. (Only used with General Ledger Code 6512 - "Amortization Expense."
S	INTERAGENCY REIMBURSEMENTS To record payments received by a state agency as reimbursements of expenditures/expenses incurred for another state agency/agencies. These reimbursements are to be broken out to reflect which subobject is reimbursed. This will allow the tracking of reimbursements as well as provide sufficient detail for input to the Comprehensive Annual Financial Report. Whenever possible, these subobjects are not to be used by internal service funds. Reimbursements to internal service funds are to be recorded as revenue.
SA	Salaries and Wages Payments received by a state agency from other state agencies as reimbursements of salaries and wages.
SB	Employee Benefits Payments received by a state agency from other state agencies as reimbursements of employee benefits.
SC	Personal Service Contracts Payments received by a state agency from other state agencies as reimbursements of personal service contracts.
SE	Goods and Services Payments received by a state agency from other state agencies as reimbursements of goods and services and noncapitalized equipment.
SG	Travel Payments received by a state agency from other state agencies as reimbursements of travel.
SJ	Capital Outlays Payments received by a state agency from other state agencies as reimbursements of capital outlays. Does not include reimbursement of noncapitalized equipment which is classified under Sub-Object SE.
SN	Grants, Benefits, and Client Services Payments received by a state agency from other state agencies as reimbursements of grants, benefits, and client services.
SP	Debt Service Payments received by a state agency from other state agencies as reimbursements of debt service.
SZ	Unidentified Payments received by a state agency from other state agencies as reimbursements of expenditures. Note: Agencies must reallocate to the appropriate subobject of expenditure within Object S at least annually at fiscal year end.
T	INTRA-AGENCY REIMBURSEMENTS The reallocation of budgeted expenditures within an agency by transfers between programs and/or capital projects. This code is not to be used for payment of services or recovery of expenditures from a nonbudgeted proprietary fund. The total for this object at the agency level is to equal zero for all budgeted funds.
TA	Salaries and Wages Reallocation of budgeted expenditures within an agency for salaries and wages.
TB	Employee Benefits Reallocation of budgeted expenditures within an agency for employee benefits.
TC	Personal Service Contracts Reallocation of budgeted expenditures within an agency for personal service contracts.
TE	Goods and Services Reallocation of budgeted expenditures within an agency for goods and services and noncapitalized equipment.
TG	Travel Reallocation of budgeted expenditures within an agency for travel.
TJ	Capital Outlays Reallocation of budgeted expenditures within an agency for capital outlays. Does not include reallocation of expenditures for noncapitalized equipment which is classified under Sub-Object TE .
TN	Grants, Benefits, and Client Services Reallocation of budgeted expenditures within an agency for grants, benefits, and client services.
TP	Debt Service Reallocation of budgeted expenditures within an agency for debt service.
TZ	Unidentified Reallocation of budgeted expenditures within an agency. Note: Agencies must reallocate to the appropriate subobject of expenditure within Object T at least annually at fiscal year end.
W	DEPRECIATION, AMORTIZATION, AND BAD DEBTS
WA	Depreciation Expense Expense that represents the portion of the expired service cost of tangible fixed assets during the accounting period. Only used with General Ledger Code 6511 "Depreciation Expense."
WB	Amortization Expense Expense that represents the portion of the expired service cost of intangible assets. Only used with General Ledger Code 6512 "Amortization Expense."
WC	Bad Debts Expense Expense that represents the portion of receivable balances, recorded previously as revenue, which has now been determined to be uncollectible. Only used with General Ledger Code 6515 "Bad Debts Expense."
WD	Change in Capitalization Policy This amount represents the total immaterial book value of fixed assets that are to be deleted from the records due to changes in the state's capitalization policy. Only used with General Ledger Code 6525 "Expense Adjustments/Eliminations (GAAP)."