(tax reportable)
02.11D Facilities & Utilities Related (230XX, 233XX, 235XX, and 240XX)
Code:
23511
Building maintenance performed under contract and paid to non-institutional personnel or companies. This code covers alterations, space rearrangements and renovations that do not increase the value of the building by more than $100,000, or that do not increase the value of the building by more than 20% of the total cost of the building when the total project cost is greater than $100,000 (see account code 40501 - Buildings).