02.12 Capital Outlay (40000-49999)
Code:
40501
Expenditures for the purchase of buildings or disbursements to contractors for the construction or improvement of buildings. This code covers the following: New buildings, Additions to an existing building, and Major Improvements. Charges from Facilities and other service activities for construction or improvements of buildings are also included. For purchases from proprietary funds see A8111 – Buildings.