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Fiscal Operations Manual
Section 000: Introductory Material
Effective: 02/17/2014
Revised: 3/20/2017
Expenditures for animals purchased for research or instructional purposes. Excludes livestock purchases that must be capitalized (see account code 40102 - Livestock). Use 20102 - General Operating Supplies or 20103 - Laboratory Supplies, for non-vertebrae lab animals as appropriate.
Expenditures for the care, feeding and maintenance of animals by others.
Expenditures for vaccines and other products used for prevention of disease in animals.
Expenditures for antibiotics, drugs, salves, physics, and other medicinal products used in the treatment of animal diseases.
Costs of surgical packs and sheets and all other surgical supplies not described elsewhere. This code does not cover sutures (see account code 25031 - Sutures), syringes and needles (see account code 25040 - Syringes and Needles) or glassware (see account code 25041 - Glassware - Medical/Scientific).
Expenditures for supplies used for veterinary care. This code does not cover veterinary biologicals and medications, or surgical supplies (see account codes 21042 (Veterinary Biologicals), 21043 (Veterinary Medications) and 21047 (Veterinary Surgical Supplies - General)).
Expenditures for supplies used in the general care of animals including nail clippers, leashes, pest-control powder, shampoo, etc. This code does not cover veterinary supplies (see account codes 21042 - Veterinary Biologicals, 21043 - Veterinary Medications, 21047 - Veterinary Surgical Supplies - General, and 21048 - Veterinary Supplies).
Expenditures for plant fertilizers.
Expenditures for materials used in the growing of plants.
Expenditures for seeds.
Expenditures for soils and soil media such as pumice, vermiculite, perlite, peat moss, etc.
Expenditures for grain used as animal feed.
Expenditures for hay and straw used as animal feed.
Expenditures for animal feed concentrates.
Expenditures for chemical herbicides used in the control of weeds and unwanted vegetation.
Expenditures for chemical pesticides or insecticides used in the control of unwanted pests and insects.
Expenditures for chemicals other than herbicides and pesticides, such as fungicides.
Expenditures for agricultural gases and liquids.
Expenditures for irrigation supplies purchases.
Expenditures for custom combining, plowing and similar activities.
