(tax reportable)
02.11D Facilities & Utilities Related (230XX, 233XX, 235XX, and 240XX)
Code:
23512
Grounds maintenance expenditures for labor and materials covered by maintenance contracts with non-institutional individuals or companies. Includes fence repair or replacement. Landscaping projects that are not considered replacements and exceed $50,000 are capitalized (see account code 40401 - Improvements Other Than Buildings).