STATE OF NEBRASKA
AS - STATE ACCOUNTING DIVISION
CHART OF ACCOUNTS
EXPENDITURE ACCOUNTS
N	Non-posting
blank	Posting allowed
Red italized object codes are required to be pre-audited.
Where there is a number to the right of the description, placing your cursor over the number will provide additional information about the account code
Object	Level of Detail	Posting Edit	General Description	Description
500000	3	N	EXPENDITURES
Expenditures are decreases in net financial resources.  Expenditures include current operating expenses which require the current or future use of net current assets, debt service, and capital outlays.
510000	4	N	PERSONAL SERVICES
511100	5		PERMANENT SALARIES-WAGES	Payments to employees whose positions are permanent in nature, including full-time and part-time personnel.
511200	5		TEMPORARY  SALARIES-WAGES	Payments to employees whose positions are temporary in nature.
511300	5		OVERTIME PAYMENTS	Salary and Wage payments for hours worked in excess of the standard work week.
511400	5		PREMIUM PAY	Premium pay, on call pay, standby pay, call back pay, out-of-class pay or other compensation as required by negotiated agreements.
511500	5		SHIFT DIFFERENTIAL PAYMENT	Additional remuneration for working other than primary hours.
511600	5		PER DIEM PAYMENTS	Remuneration in lieu of salaries for members of boards and commissions as authorized by Statute.
511700	5		EMPLOYEE BONUSES	A merit increase payable in a lump sum or spread out over time up to the end of the fiscal year.  A bonus is not added into the employee's salary base.
511800	5		COMPENSATORY  TIME PAID	Accumulated overtime hours that are paid at the approved rate in a subsequent pay cycle.
511900	5		SUPPLEMENTAL	One-time payments - Payment other than normal salaries and wages.
512100	5		VACATION LEAVE EXPENSE	See State Statute 81-1328, R.R.S.,1943, for allowable vacation leave.
512200	5		SICK LEAVE EXPENSE	See State Statute 81-1320, R.R.S., 1943,for allowable sick leave.
512300	5		HOLIDAY  LEAVE EXPENSE	See State Statute 25-2221 & 84-1001, R.R.S., 1943, for allowable holidays.
512400	5		MILITARY  LEAVE EXPENSE	NOTE:  Payments for military leave in excess of 15 days per employee per calendar year are not allowed per Section 55-160 and 55-161, R.R.S., 1943.		.[1]
512500	5		FUNERAL LEAVE EXPENSE	Paid time off granted to an employee to attend funerals for family members.  Employees in certain bargaining units cannot have time charged to this account code.		.[2]
512600	5		CIVIL LEAVE EXPENSE	Jury duty, disaster assistance, etc.
512700	5		INJURY  LEAVE EXPENSE	Employees who are disabled as a result of a job related injury/disease and are eligible for workmen's compensation as determined by Workmen's Compensation Court, not to exceed five of the employee’s normal working shifts for any particular injury.
512800	5		ADMINISTRATIVE LEAVE EXPENSE	Requires Governor's or his designee’s approval.  May not be authorized by others.
512900	5		UNION ACTIVITY  EXPENSE	All time spent for negotiating bargaining unit agreements or for stewardship activities.
515100	5		RETIREMENT PLANS EXPENSE	State contributions to the various State retirement plans.
515200	5		FICA EXPENSE	State contributions to Old Age, Survivor's Disability Insurance (Social Security.)
515400	5		LIFE & ACCIDENT INS EXPENSE	State contributions made on behalf of employee group life and accident insurance.
515500	5		HEALTH INSURANCE EXPENSE	State contributions made on behalf of employee group life and accident insurance.
516100	5		EMPLOYEE RELOCATION	State cost of relocating permanent employees to another geographical location for the benefit of the state.
516200	5		TUITION ASSISTANCE	Employee reimbursement of tuition fees, if applicable upon completion of course work at a university, college, technical school, or community technical college.
516300	5		EMPLOYEE ASSISTANCE PROGRAM	Payments to the Department of Personnel for the Employee Assistance Program.		.[3]
516400	5		UNEMPLOYM COMP INS EXPENSE	State contributions to the unemployment compensation plan.		.[4]
516500	5		WORKERS COMP PREMIUMS	Payments to the Office of Risk Management for premium assessments related to injury/disease incurred by state employees and workers' compensation assessment fees.
519100	5		OTHER PERSONAL SERV EXPENSE	Payments to the Office of Risk Management for premium assessments related to injury/disease incurred by state employees and workers' compensation assessment fees.		.[5]
519300	5		LEAVE WITHOUT PAY
520000	4	N	OPERATING EXPENSES
521100	5		POSTAGE EXPENSE	Cost of postal services, including advances for postage meter expenses, post office box rental, stamps, etc.
521290	5		COM EXPENSE - DATA ONLY	REMOVE from the COA		.[6]
521291	5		COM EXPENSES - VIDEO	REMOVE from the COA
521200	5		COMMUNICATION EXPENSE	Includes voice, data, and internet; costs for telephone and other telecommunications services being billed by AS - Division of Communication or other similar services provided directly by regulated common carriers.
521300	5		FREIGHT EXPENSE	Transportation costs for parcels and shipments via parcel services, shipping, and freight companies when paid to those companies only.		.[7]
521400	5		OCIO EXPENSE	Costs for Information Technology services billed by AS - Office of the CIO.  Pass through charges for acquisition of capital assets should be coded appropriately for fixed asset purposes.		.[8]
521500	5		PUBLICATION & PRINT EXPENSE	Expenses incurred in publishing reports and legal notices, advertising, duplication and copying services, book binding, picture framing, film processing, photographic services, etc.  This account should not be used when purchasing printed materials; use account 531100.
521600	5		ANNUITY & RETIREMENT PAY
521700	5		1099 ROYALTY PAYMENTS
521800	5		CASH SHORT ADJUSTMENT	To record under collections (monies received are less than receipts issued) in receipt transactions.
521900	5		AWARDS EXPENSE	Cost for plaques, trophies & certificates.
522000	5		1099 AWARDS
522100	5		DUES & SUBSCRIPTION EXPENSE	Costs of dues, subscription, memberships, royalty fees, annual license fees, notary fees, etc.
522200	5		CONFERENCE REGISTRATION	Registration fee for employees attendance at a conference or similar event.  An agenda is required before payment can be made.		.[9]
522300	5		WARDS OF THE STATE EXPENSE	All costs incurred by or  for wards of the State, including inmate wages and travel.  Also meals and necessities purchased by Service Area Employees.
522400	5		SUBSISTENCE	Costs incurred for the benefit of the State, including subsistence and quarters for military personnel, expenses for athletic teams, training schools, etc.  Also includes away from school activities paid by the State.
522500	5		EMPLOYEE MOVING EXPENSE	Payment of employee moving expenses direct to moving company or reimbursement to employee.  Requires Director approval and a payroll Income Adjustment Authorization must accompany payment.
522600	5		JOB APPLICANT EXPENSE	All expenses for services provided to or on behalf of a job applicant regardless to whom payment is made.  Director approval required.
522700	5		DEFICIENCY  CLAIMS	For miscellaneous claims approved by the Legislature.  Requires State Claims Board approval.		.[10]
522800	5		E-COMMERCE OPER EXPENSE	Costs of renting web page space and related fees.  Costs and fees for using online information services and data bases.
522900	5		EMPLOYEE PARKING EXPENSE	Spaces paid for by the Agency, generally special circumstances.
523000	5		VOLUNTEER EXPENSE	For travel or other expenses paid to volunteers.
523100	5	N	UTILITIES EXPENSE	Use the appropriate following object codes.
523201	5		NATURAL GAS	Expenses for Natural Gas. Use Unit of Measure (UM) code TR (Therm) with appropriate number of units on Voucher without Purchase Order screen.		.[11]
523202	5		ELECTRICITY	Expenses for Electricity. Use Unit of Measure (UM) code KH (Kilowatt Hours) with appropriate number of units on Voucher without Purchase Order screen.
523203	5		WATER	Expenses for Water. Use Unit of Measure (UM) code IC (Hundred Cubic Feet) with appropriate number of units on Voucher without Purchase Order screen.
523204	5		SEWER	Expenses for Sewer. Use Unit of Measure (UM) code IC (Hundred Cubic Feet) with appropriate number of units on Voucher without Purchase Order screen.
523205	5		CHILLED WATER	Expenses for Chilled Water. Use Unit of Measure (UM) code TH (Ton Hours) with appropriate number of units on Voucher without Purchase Order screen.
523206	5		COAL	Expenses for Coal. Use Unit of Measure (UM) code TN (Ton) with appropriate number of units on Voucher without Purchase Order screen.
523207	5		PROPANE	Expenses for Propane. Use Unit of Measure (UM) code GL (Gallon) with appropriate number of units on Voucher without Purchase Order screen.
523208	5		STEAM	Expenses for Steam. Use Unit of Measure (UM) code MB (Million BTU) with appropriate number of units on Voucher without Purchase Order screen.
523219	5		OTHER UTILITY	All utility payments not listed above.
523500	5		PROMPT PAY INTEREST	Interest payments, as required by the Prompt Payment Act of 1988, for late payment to vendors.  The payment of interest may be billed by the vendor for accounts not paid with 45 days (60 days for third party billings).
523600	5		INTEREST EXPENSE	All other payments for the use of  money, late payment of contracts, penalty payments for late payment of vendors, etc., that are not mandated by the Prompt Payment Act of 1988.
524100	5		RENT EXPENSE-LAND	Costs incurred for use of land.
524600	5		RENT EXPENSE-BUILDINGS	Costs of renting space for office, warehousing, permanent parking facilities (state cars only) and storage.
524700	5		RENT EXPENSE-OTHER REAL PROP	Costs of renting space to hold meetings, exhibits, etc.
524900	5		RENT EXPENSE-DEPR SURCHARGE	Depreciation charges assessed by the AS - Building Division under the Deferred Building Renewal Act. These charges are billed to agencies through the IBT process.
525100	5		RENT EXPENSE-OFFICE EQUIPMENT	Rental of all office furniture and equipment, including copying machines.
525200	5		RENT EXPENSE - IT EQUIPMENT	Rental or leasing of all electronic data processing equipment.
525400	5		RENT EXPENSE-COMM EQUIPMENT	Rental or lease of communication terminal equipment or facilities from vendors other than regulated common carriers.  Equipment examples would be telephones, switchboards, data modems, or other devices which are connected to the communications system.
525500	5		RENT EXPENSE-OTHER PERS PROPERTY
526100	5		REP & MAINT-REAL PROPERTY	Maintenance, minor repair, and inspection fees for buildings and structures including equipment attached to the building such as furnaces, boilers, etc.  Repairs and maintenance of grounds improvements such as fences, walls, sidewalks, etc.  This account should be used for any amount under $100,000.  Reference Capital Outlay Policy for amounts over $100,000.
527100	5		REP & MAINT-OFFICE EQUIPMENT	Repairs, servicing (to include service contracts) and maintenance of office equipment, furniture, and copying machines.
527200	5		REP & MAINT-MOTOR VEHICLES	Repair and maintenance services on State passenger cars, station wagons, and trucks performed by vendors, including labor, lubrication, washing, inspections, repair parts, etc.  (See 538100 account series for automotive parts and supplies purchased and used by the State for State vehicles and Account 573100 for TSB vehicle rental.)
527300	5		REP & MAINT-MEDICAL EQUIPMENT	Repair and maintenance service of all medical equipment.
527400	5		REP & MAINT-DATA PROCESSING	Repair and maintenance service of all electronic data processing equipment.
527500	5		REP & MAINT-COMM EQUIPMENT	Repair and maintenance of communications equipment owned or leased by the State.  Includes actual repair and maintenance costs and cost of maintenance contracts for two-way radio equipment as well as telephone related communications equipment.
527600	5		REP & MAINT-HOUSE/INST EXPENSE	Equipment used to maintain or service a building, office, or facility.
527700	5		REP & MAINT-PHOTO/MEDIA
527800	5		REP & MAINT-OTHER PROPERTY	Use only for equipment that does not fit in the other Repair and Maintenance Account classifications.
527900	5		PERSONAL COMUT EQUIP R&M	Repair and maintenance of personal computing equipment including desktops, laptops, tablets, etc. and related peripheral equipment such as monitors, printers, docking stations, keyboards, etc.
527910	5		SERVER REPAIR & MAINT	Repair and maintenance of computing equipment that will be used to support multiple users (file server, print server, application server, etc.)
527920	5		MIDRANGE EQUIP REPAIR & MAINT	Repair and maintenance of midrange computing equipment used to support business applications, this platform could be an AS/400, AIX, RISC or UNIX computer.
527930	5		MAINFRAME COMPUTING EQUIP R & M	Repair and maintenance of large enterprise class computing equipment used for bulk data processing needs requiring high transaction volumes.
527940	5		DATA STORAGE EQUIP R & M	Repair and maintenance of SAN storage systems devices, mainframe disk and tape storage devices, external storage devices, and portable hard drives.
527950	5		NETWORKING EQUIP R & M	Repair and maintenance of routers, switches, firewall, wireless access points and other equipment used to route computer traffic across local area networks (LAN) and wide area networks (WAN).
527960	5		VOICE EQUIPMENT REPAIR & MAINT	Repair and maintenance of equipment used to support desktop phones, PBX,  IP phones, headsets, voice response systems hardware, and fax and special language needs.
527980	5		VIDEO EQUIP REPAIR & MAINT	Repair and Maintenance of teleconference and video conference hardware, cameras and recording equipment used to support these services; and, TV monitors.
527990	5		RADIO EQUIP REPAIR & MAINT	Repair and maintenance of handheld or vehicle installed equipment and any supporting hardware to support radios, including miscellaneous Statewide Radio System hardware.
531100	5		OFFICE SUPPLIES EXPENSE	Costs of office supplies, such as stationery, forms, paper, ink, unexposed film, desk mat, calendars, stapler, floor mats, pens, pencils, pictures, inkjet/toner cartridges, ribbons, bookends, key, batteries, books, etc.  (Reference Account 532100 – NON-CAPITALIZED EQUIPMENT PURCHASES) and (Reference Account 555200 – SOFTWARE PURCHASES)
531200	5		IT SUPPLIES	Supplies that are IT related but not IT Equipment or Office Supplies, including cell phone accessories.
531500	5		SUPPLIES USED FOR PRODUCTION
532100	5		NON-CAPITALIZED EQUIP PURCHASES	Equipment purchases for individual items costing less than $1,500 each.  For example a chair or desk.  (Reference Account 531100 or 533100.)
532200	5		PERSONAL COMPUTING EQUIP	Personal computing peripheral equipment such as monitors, printers, docking stations, keyboards, and other accessories not meeting capitalization requirements.
532240	5		DATA STORAGE EQUIPMENT	SAN storage systems devices, mainframe disk and tape storage devices, external storage devices, and portable hard drives.
532250	5		NETWORKING EQUIP	Routers, switches, firewall, wireless access points and other equipment used to route computer traffic across local area networks (LAN) and wide area networks (WAN).
532260	5		VOICE EQUIP	Equipment used to support voice needs such as desktop phones, PBX, IP phones, headsets, voice response systems hardware, including fax and special language needs.
532270	5		WIRELESS PHONE EQUIP	Cell phones, smart phones, etc.
532280	5		VIDEO EQUIP	Teleconference and Video conference hardware, cameras and recording equipment used to support these services; and, TV monitors.
532290	5		RADIO EQUIP	Handheld or vehicle installed equipment and any supporting hardware to support radios, including miscellaneous Statewide Radio System hardware.
533100	5		HOUSEHOLD & INSTIT EXPENSE	Costs of clothing, linen, food, utensils, laundry supplies, cleaning and sanitation supplies, etc.
533900	5		FOOD EXPENSE	Cost of food purchases for facilities.  Food purchases for conferences other than State employees, Volunteers and Contractors.  Use this account when making payment to a vendor.  (If you are reimbursing an employee for food costs, use account 571600, 571100, and 571900.)
534500	5		AGRICULTURAL SUPPLIES EXPENSE
534600	5		ED & RECREATIONAL SUP EXPENSE	Supplies used for educational (including training sessions and conferences) and recreational purposes such as sporting equipment, teaching aids, books, manuals, workbooks, videos, etc.
534700	5		ENG TECH & COMM SUP EXPENSE	Survey and drafting supplies, communication supplies, blueprints, etc.
534800	5		CONST & MAINT SUP EXPENSE	Supplies used in construction such as steel products, lumber, shop supplies, concrete products, electrical, tools, road building and repair materials, etc. used by State employees.  (Reference Account 526100 for supplies including in billings from contractors and repair services.)
534900	5		MISCELLANEOUS SUP EXPENSE	Use only for items that do not fit in Accounts 531100 through 534800.
535100	5		MEDICAL SUPPLIES	Purchase of supplies used in treating illness or other medical treatments not included in contract Medical Services.
537100	5		LABORATORY  SUP EXPENSE	Chemicals and other laboratory supplies.  Lab use only.
538100	5		VEHICLE & EQUIP SUP EXPENSE	Costs of Vehicle and equipment supplies purchased for State vehicles.		.[12]
539100	5		INDIRECT COST ALLOWANCE	Charges to a grant or contract for indirect costs which have been identified for reimbursement by approved plans.
539200	5		DEBT SERVICE EXPENSE	Payments on debt principal and interest. (Reference Account 548100 – ISSUANCE COSTS FOR DEBT FINANCING.)		.[13]
539300	5		THIRD PARTY REIMBURSEMENTS	Repayments of amounts remitted on behalf of another party and properly accounted for as a reduction of expenditures.  (Reference CONC-005)
539500	5		PURCHASING CARD SUSPENSE	Payments for purchases made with the State’s purchasing card.  AS - Accounting debits this account when a purchasing card payment is processed.  Agencies credit the account when they move the payment to the appropriate account.
539900	5		RESALE/DISTRIBUTIONS
541100	5		ACCTG & AUDITING SERVICES	Contractual Services for the State Auditor and other Auditing, Accounting, and CPA firms.
541500	5		LEGAL SERVICES EXPENSE	Payments for legal services only.  For payments involving other legal related items, see accounts 541600 and 541700.  NOTE:  Section 84-205 (5), R.R.S., 1943, establishes restrictions on legal services.
541600	5		GROSS PROCEEDS LEGAL EXPENSE	Payments which include amounts for legal services and other expenses where the legal service expense cannot be separately determined.
541700	5		LEGAL RELATED EXPENSE	Costs for miscellaneous legal expenses such as court costs, notary, appraisal fees, witness fees, sheriff summons fees, court reporters fees, etc.  Does not include payments for attorney’s legal services. See also accounts 541500 and 541600.  NOTE:  Section 84-205 (5), R.R.S., 1943, establishes restrictions on legal services.
541800	5		LEGAL EXP-EMPLOYEE REIMBURSEMENT
542100	5		SOS TEMP SERV - PERSONNEL	Temporary personnel services expense using State of Nebraska Specialized Office Services.
542190	5		SOS TEMP SERV – IT STAFF	Temporary personnel services expense using State of Nebraska Specialized Office Services for IT services.
542200	5		SOS TEMP SERV - OUTSIDE	Temporary personnel services expense using an outside vendor with AS - Personnel approval.  Includes work study.
542500	5		ENG & ARCH SERVICES	Contracts for planning or consultation relating to Engineering and Architectural Design.
543100	5		IT CONSULTING-SOFTWARE	Costs of IT consultant fees and contracts for the analysis or development of computer software.
543200	5		IT CONSULTING-HARDWARE	Costs of IT consultant fees for support of hardware.)
543300	5		IT CONSULTING-OTHER	Contracts for other IT Consulting Services. (Reference 543100 and 543200).
543500	5		MGT CONSULTANT SERVICES	Costs for management consultation studies, program services evaluations, etc.
543600	5		MEDICAL REVIEW CONSULTING	Contracts regarding the review of patient care, medical services delivery, medical records, etc. by Medical professionals or Vendors using Medical professionals.
544100	5		PHYSICIAN SERVICES	Contracts for Physicians providing medical care to patients or providing direct medical care services and treatment.
544200	5		NURSING SERVICES	Contracts for Nurses providing medical care to patients or providing direct medical care services and treatment.
544300	5		PSYCHOLOGICAL SERVICES	Contracts for Psychiatrists/Psychologists providing mental health care to patients or providing direct mental health care services and treatment.
544400	5		HOSPITAL SERVICES	Contracts for Hospitals providing medical care to patients or providing direct medical care services and treatment.
544500	5		PHARMACY SERVICES	Contracts with Pharmacies or Pharmacists to provide drug dispensing services at facilities or as part of a program service.  Do not include the costs of drugs or medication.  (Reference 535100 for Medical Supplies)
544600	5		OPTICAL SERVICES	Contracts to provide eye care services to patients or medical care services and treatment.
544700	5		AUDIOLOGY SERVICES	Contracts for hearing related services for patients or medical care services and treatment.
544800	5		AMBULANCE SERVICES	Contracts with outside vendors to transport patients to and from hospitals and other medical facilities.
544900	5		DENTAL SERVICES	Contracts with Dentists to provide dental care to patients or provide direct medical care services and treatment.
545000	5		LABORATORY SERVICES	Costs of laboratory testing, research services, etc. from an outside lab.
545100	5		CITY/COUNTY HEALTH DEPARTMENT	Contracts with county, city or regional health departments to provide or promote health services or administer health and other service programs that DHHS is responsible for providing in the State.
545200	5		MEDICAL ASSESSMENT SERVICES	Contracts with medical professionals or vendors that assess patience treatment, medical records, or medical service program providing health services.
546800	5		VETERINARY SERVICES	Contracts to provide veterinary services.
546900	5		OTHER MEDICAL SERVICES
547100	5		EDUCATIONAL/STAFF TRAINING SERVICES EXPENSE	Costs of honoraria, contractual educational services and consultant training for state employees.
547300	5		INTERPRETER SERVICES	Contracts for Interpreter Services.
547400	5		JUVENILE SERVICES	Contracts to provide services relating to care to State Wards.
547500	5		MAILING SERVICES	Mailing services from outside vendors other than postal service.  (Reference Account 521100 – Postage)
548100	5		DEBT ISSUANCE CONTRACT SERVICE	Covers costs such as lawyers, underwriters, and accountants.  (Reference Account 539200 – Debt Service Expense)
548400	5		TRANSACTION PROCESSING SERVICE
548500	5		LAWN/LANDSCAPE/SNOW REMOVAL	Contracts with outside vendors for lawn, landscaping and snow removal services.
548600	5		PEST CONTROL	Contracts with exterminators and other pest control services.
548700	5		REFUSE/RECYCLING	Contracts for trash hauling and recycling services. (Reference 549500)
548800	5		FIRE EXTINGUISHERS	Contracts for maintenance services on fire extinguishers.
548900	5		WEED CONTROL
549100	5		LAUNDRY SERVICES	Contracts for laundry and clothing cleaning services.
549200	5		JANITORIAL AND/OR SECURITY  SERVICES EXPENSE	Cost of janitorial, cleaning, and sanitation services, including security service contracts.
549300	5		UNIFORM SERVICES	Contracts for Uniforms including care and cleaning.
549500	5		HAZARDOUS WASTE DISPOSAL	Contracts for the removal and disposal of hazardous waste including assessments from State and Local Governments.  (Reference 548700)
549600	5		CONSTRUCTION SERVICES	Contracts for construction services on projects such as Well Driller and water projects that are not part of a State owned building or property.  (Reference 526100)
549700	5		TELEPHONE SERVICES
554100	5		DATA SERVICES	Services billed by certified providers to transport data such as public and private broadband, circuits, fiber, cable TV, etc.
554110	5		VOICE SERVICES	Services billed by certified providers to provide voice services such as landlines, toll and toll free, conference calling, and fax and special language.
554120	5		WIRELESS PHONE SERVICES	Services billed by  providers to provide wireless services.
554130	5		VIDEO SERVICES	Services billed to provide video conferencing services.
554140	5		RADIO SERVICES	Services billed to provide public safety/radio services such as frequency coordination, Statewide Radio System user fees.
554150	5		CABLING SERVICES	Services billed to provide cabling services such as data/voice jacks, Closed Circuit TV.
554160	5		DATA CENTER HOSTNG SERVICES	Services billed to provide data center hosting services in their data centers.
554900	5		OTHER CONTRACTUAL SERVICE	Contractual service expense not specifically classified elsewhere in the 540000 account series.
555100	5		SOFTWARE RENEWAL/MAINTENANCE FEE	License service fees for upgrading software or maintenance to software packages.  (Reference Account 555200)
555200	5		NON-CAPITALIZED SOFTWARE	Purchases of computer software, or software licenses; including operating systems, special purpose systems, and application systems.  For purchases below $1,500.
555310	5		COTS LICENSE FEES	Dollars paid to vendor for initial acquisition for software licenses.
555320	5		COTS DEVELOPMENT	Dollars paid to have software modified or customized.
555330	5		COTS INSTALLATION	Dollars paid to install and configure software.
555340	5		COTS MAINTENANCE	Dollars paid to maintain software at current release levels or to acquire technical support.
555410	5		CUSTOMIZED LICENSE FEES	Dollars paid for initial acquisition for software licenses.
555420	5		CUSTOMIZED DEVELOPMENT	Dollars paid to have 3rd party software modified or customized.
555430	5		CUSTOMIZED INSTALLATION	Dollars paid to install and configure 3rd party software.
555440	5		CUSTOMIZED MAINTENANCE	Dollars paid to maintain software at current release levels or to acquire technical support.
555510	5		SAAS SUBSCRIPTION FEES	Amounts paid to SAAS provider for licenses to use the software product.
555520	5		SAAS IMPLEMENTATION	Dollars paid to implement and configure SAAS software.
555540	5		SAAS MAINTENANCE	Dollars paid to support software or to acquire technical support.
556100	5		INSURANCE EXPENSE	Cost of insurance premiums for physical damage insurance on property; liability coverage, etc.
556200	5		TORT PREMIUMS	Payments to the Office of Risk Management for premium assessments related to tort claims.
556300	5		SURETY & NOTARY BONDS	Includes the bond fee for Notary Public when obtaining or renewing a license.
557100	5		PROPERTY TAX EXPENSE
558100	5		INVENTORIES FOR RESALE
559100	5		OTHER OPERATING EXPENSE	Any miscellaneous operating expense that is not specifically classified elsewhere in the 520000, 530000 or 540000 account series.
559200	5		RET PAYS-NPERS ONLY
559300	5		LOAN PROG PAYMENTS
560000	4	N	DEPRECIATION EXPENSE	Depreciation ojects are utilized by the depreciation program in the fixed asset module. Do not use these objects for entries in the system.
560900	5		DEPRECIATION - INFRASTRUCTURE
561200	5		DEPRECIATION - BUILDINGS
561500	5		DEPRECIATION - IMP. TO BUILDINGS
561800	5		DEPRECIATION - PLANT EQ
562100	5		DEPRECIATION - HEAVY EQ
562400	5		DEPRECIATION - MACHINERY & EQ
562700	5		DEPRECIATION - LAW ENFORC & SEC EQ
563000	5		DEPRECIATION - FURN AND OFFICE EQ
563300	5		DEPRECIATION - COMP. EQUIP. & SOFTWARE
563600	5		DEPRECIATION - COMMUN. & ELEC. EQ
563900	5		DEPRECIATION - FIXED SITE WR COMM EQ
564200	5		DEPRECIATION - VEHICLES & VEHICLE EQ
564500	5		DEPRECIATION - AIRCRAFT & EQ
564800	5		DEPRECIATION - LIBRARIES & MUSEUMS
565100	5		DEPRECIATION - LIVESTOCK
566900	5		DEPRECIATION - OTHER FIXED ASSETS
570000	4	N	TRAVEL EXPENSES
571100	5		BOARD & LODGING	Costs of all meals and lodging accommodations incurred while traveling on State business.
571600	5		MEALS - WHILE NOT TRAVEL STATUS	Limited applicability related to meals for individuals required to attend official functions, conferences, or hearings.
571800	5		TAXABLE TRAVEL EXPENSES	Reimbursement for  travel expenses that is considered taxable income to the employee.  (Reference CONC-005 General Policy 22.)
571900	5		MEALS - ONE DAY TRAVEL	Reimbursement for breakfast or supper when an employee is traveling on state business for one day only.  No reimbursement allowed for the noon meal.  (Reference CONC-005)
572100	5		COMMERCIAL TRANSPORTATION EXPENSE	Cost of travel such as aircraft, rail, bus, taxicab, automobile rental including gasoline, etc.
573100	5		STATE - OWNED TRANSPORTATION EXPENSE	Cost of travel by use of State-owned aircraft, auto, etc., such as charges from a central motor pool operation.
574500	5		PERSONAL VEHICLE MILEAGE EXPENSE	Reimbursement for use of personal automotive, aircraft or other vehicle while traveling on State business.  Includes commercial transportation in lieu of mileage.  (Reference CONC-005)
574600	5		CONTRACTUAL SERVICES - TRAVEL EXPENSE	Must be supported by detailed receipts.  Unsupported travel expenses for contractors must be coded to applicable 541100 - 554900 account series.
574700	5		VOLUNTEER TRAVEL EXPENSES	Travel costs paid to volunteers.  Must be supported by detailed receipts or mileage logs.  Do not include volunteers serving as members of officially recognized commissions, councils, committees or boards of the State.
575100	5		MISCELLANEOUS TRAVEL EXPENSE	Any other reimbursable and incidental travel expense associated with travel, such as toll fees, parking associated with travel, etc.
580000	4	N	CAPITAL OUTLAY
580300	5		LAND PURCHASES	Payment for acquisition of land, right-of-ways, etc.  NOTE:  When purchasing a parcel of land with an existing building, use account codes 580300.  When purchasing a building without a land purchase, use account codes 581200.
580600	5		IMPROVEMENTS TO LAND	Costs which reflect acquisition value of permanent improvements, other than buildings, which add value to land.  Includes relocation assistance.
580900	5		INFRASTRUCTURE
581200	5		PURCHASES OF EXISTING BUILDINGS	Payment for purchase of existing buildings.
581500	5		IMPROVEMENTS TO BUILDINGS	Costs for construction of new buildings or improvements to existing buildings, including costs of fixtures and wiring, improvements, etc.
581800	5		PLANT EQUIPMENT
582100	5		HEAVY EQUIPMENT
582400	5		MACHINERY & EQUIPMENT	Tangible property of a more or less permanent nature, other than land or buildings and improvements thereon.
582700	5		LAW ENFORCEMENT & SECURITY
583000	5		FURNITURE AND OFFICE EQUIPMENT	Purchases of all office equipment and furniture, items that will be inventoried may be coded here but will need to go thru fixed asset module (there are instructions for this.)
583300	5		COMPUTER EQUIPMENT & SOFTWARE	Purchase of electronic data processing equipment, including central processing units, peripheral equipment and terminals. Also includes capitalized software.
583410	5		SERVER EQUIP	Computing equipment that will be used to support multiple users (file server, print server, application server, virtual server, etc.)
583420	5		MIDRANGE COMPUTING EQUIP	Midrange computing equipment used to support business applications, this platform could  be an AS/400, AIX, RISC or UNIX computer.
583430	5		MAINFRAME COMPUTING EQUIP	Large enterprise class computing equipment used for bulk data processing needs involving high transaction volumes.
583440	5		DATA STORAGE EQUIP	SAN storage systems devices, mainframe disk and tape storage devices, external storage devices, and portable hard drives
583450	5		NETWORKING EQUIP	Routers, switches, Firewall, wireless access points and other equipment used to route computer traffic across local area networks (LAN) and wide area networks (WAN).
583460	5		VOICE EQUIP	Equipment used to support voice needs such as PBX,  IP phones, voice response systems hardware, including fax and special language needs.
583470	5		PERSONAL COMPUTING EQUIP	Personal computing equipment including desktops, laptops, tablets, etc. and related peripheral equipment such as monitors, printers, docking stations, keyboards, etc. meeting capitalization requirements
583480	5		VIDEO EQUIP	Teleconference and Video conference hardware, cameras and recording equipment used to support these services; and, TV monitors.
583490	5		RADIO EQUIP	Handheld or vehicle installed equipment and any supporting hardware to support radios, including miscellaneous Statewide Radio System hardware.
583600	5		COMMUNICATIONS & ELECTRONIC EQUIPMENT	Purchase of such items as telephones, switchboards, data modems, telephone answering devices or other communications terminal equipment designed to be connected to the communications system.  Also two-way radio equipment, radio control consoles, radio receiving equipment and communications test equipment.
583710	5		COTS LICENSE FEES	Dollars paid to vendor for initial acquisition for software licenses.
583720	5		COTS DEVELOPMENT	Dollars paid to have software modified or customized.
583730	5		COTS INSTALLATION	Dollars paid to install and configure software.
583760	5		CUSTOMIZED LICENSE FEES	Dollars paid to vendor for initial acquisition of software licenses.
583770	5		CUSTOMIZED DEVELOPMENT	Dollars paid to have 3rd party software modified or customized
583780	5		CUSTOMIZED INSTALLATION	Dollars paid to install and configure 3rd party software.
583900	5		FIXED SITE WIRELESS COMMUNICATION
584200	5		VEHICLES & VEHICLE EQUIPMENT	Purchase of passenger car (including station wagons, passenger vans and light trucks).  All purchases of passenger cars must have TSB approval.
584500	5		AIRCRAFT & EQUIPMENT
584800	5		LIBRARIES & MUSEUMS	Purchases of items which become a permanent part of a library or museum.
585100	5		LIVESTOCK
586900	5		OTHER FIXED ASSETS	Purchase of  food service, janitorial, and household and institutional equipment and furniture.
587000	5		OTHER CAPITAL OUTLAYS
587400	5		MASTER LEASE
587500	5		CIP - IMPROVEMENT TO BUILDING
587550	5		IT PROJECTS IN PROGRESS	Used to accumulate costs related to a specific capital asset project.
587600	5		HANGAR ADVANCES
587700	5		FUEL STORAGE ADVANCES
587800	5		NE LIBRARY COMMISSION
588000	5	N	UNIVERSITY FIXED ASSETS
589000	5		DONATED FIXED ASSETS
590000	4	N	GOVERNMENT AID
591100	5		AID TO LOCAL GOVERNMENTS
591200	5		1099-AID TO LOCAL GOVERNMENTS
592100	5		ASSISTANCE TO/FOR INDIVIDALS
592200	5		1099-AID TO/FOR INDIVIDUALS
593100	5		GRANTS
594100	5		SUBRECIPIENT PAYMENT-SEFA	Record federal grant payments to sub receipients in this object, unless your agency has another method to capture and reports these payments.
595100	5		CONTRACTUAL AID
599100	5		OTHER GOVERNMENT AID
599200	5		1099-AID-SERVICES
599300	5		1099-AID-INCOME
599400	5		1099-AID-RENT
599500	5		1099-AID-MEDICAL
599900	4	N	CONVERTED EXPENDITURES
599999	5		CONVERTED EXPENDITURES

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[1]

Web address for additional information by State Personnel on Family Military Leave Act:  http://www.das.state.ne.us/emprel/FamilyMilitaryLeave.htm

[2]

See also NAPE Contract 14.17; Nebraska Administrative Code Chapter 10.007

[3]

Verify expenses against your agency policy to ensure all requirements are met.

[4]

Agencies will receive an IBT invoice from Administrative Services for this expense. 

[5]

Agencies will receive an IBT invoice from Risk Management for this payment.

[6]

If an agency is using an outside Mailing Service to process and mail letters, account 547500 should be used.

[7]

Agencies may code their entire communications billing to this account or them may choose to separate out the network/desktop/server support using code 521400.  This decision should be based on how management wants to see the expense coded and how the agency budgeted for the expense.

[8]

Freight costs billed on an invoice from a vendor are considered part of the cost of the item purchased and should be coded to the same object code as the item is coded.  Freight expense for a commodity that is capitalized, should be included in the cost of the asset and should be coded to the same 58xxxx object code as the commodity.

[9]

Annual license fees includes CPA and vehicle licensing fees.

[10]

Also includes advertisement expense for the job.

[11]

Water Expense includes sewer expense.

[12]

Web site for additional information for Section 84-205 (5), R.R.S., 1943: http://nebraskalegislature.gov/laws/statutes.php?statute=84-205

[13]

Web site for additional information for Section 84-205 (5), R.R.S., 1943: http://nebraskalegislature.gov/laws/statutes.php?statute=84-205