All questions regarding Expenditure Codes should be directed to Fiscal Management, Comptroller of Public Accounts, prior to voucher submission. This index does not include payroll, benefits, travel, higher education reporting, special accounting or summary allocation codes.
- Abstract of Judgment – 7222
- Access Fee – 7210
- Accounting Services – 7245
- Accreditation Services – 7299
- Ace Bandages – 7312
- Acetylene – 7310
- Acids – 7310
- Activities (wards of the state) – 7325
- Activity Center (rental) – 7468
- Actuarial Services – 7245
- Adapter - expensed – 7334
- Adapters (computer) – 7335
- Adapters (pipe) – 7328
- Adhesive Tape – 7300
- Administrative Costs (residential) – 7299
- Administrative fee for Delivery System Reform Incentive Payments to State Hospitals (DSRIP) program – 7210
- Administrative Support (employment agency) – 7274
- Advertising (classifieds) – 7281
- Advertising (Internet) – 7281
- Advertising (newspaper) – 7281
- Advertising (radio) – 7281
- Advertising (television) – 7281
- Advertising (yellow page) – 7281
- Aerial Surveying – 7253
- Aged, Blind, Disabled -- Grant – 7673
- Air Conditioner (portable) - capitalized – 7373
- Air Conditioner (portable) - expensed – 7334
- Air Conditioner (window unit maintenance) – 7367
- Air Conditioning System (maintenance or repair) - building – 7266
- Air Express (freight) – 7286
- Air Filter (auto) – 7330
- Air Filter (other) – 7300
- Air Service Time (mobile phones) – 7516
- Air Service Time (pagers) – 7516
- Aircraft (fuels and lubricants) – 7307
- Aircraft (landing fee) – 7210
- Aircraft (maintenance) – 7263
- Aircraft (parts) – 7330
- Aircraft (purchase) – 7375
- Aircraft (rental -- long or short term) – 7445
- Aircraft (rentals and charters, short-term and long-term, exempt) – 7443
- Aircraft Hangar Storage – 7470
- Airport (runways, strips, taxi areas, aprons) - Maintenance and Repair – 7270
- Airport Runways/Strips/Taxi Areas/Aprons - Infrastructure-capitalized – 7356
- Alarm Systems - capitalized – 7373
- Alarm Systems - expensed – 7334
- Allocation (bank franchise tax) – 7685
- Allocation (cities -- mixed beverage tax) – 7683
- Allocation (counties -- mixed beverage tax) – 7684
- Allocation (IFTA) – 7688
- Allowable late payment fees unrelated to the Prompt Payment Law – 7210
- Alterations – 7299
- Alternative Fuels Rebate – 7695
- Aluminum Foil – 7300
- Ambulance (utility charge) – 7524
- Ambulance Service – 7248
- Amigos Services – 7276
- Ammonia – 7310
- Ammonium Hydroxide – 7310
- Ammunition – 7300
- Analysis (chemicals, soil, water, etc.) – 7299
- Analyzing Data – 7299
- Anchor - capitalized – 7373
- Anchor - expensed – 7334
- Anesthetic – 7312
- Animal Care Services – 7299
- Animal Equipment (maintenance) – 7367
- Animal Feed – 7328
- Animal Identifiers (race tracks) – 7259
- Animal Inspections – 7210
- Animal Parts – 7384
- Animal Parts (for research) – 7384
- Animal Supplies – 7328
- Animal Traps - capitalized – 7373
- Animal Traps - expensed – 7334
- Animals (capitalized) – 7386
- Animals (dead or alive) - capitalized – 7373
- Animals (dead or alive) - expensed – 7334
- Animals (research) - capitalized – 7373
- Animals (research) - expensed – 7334
- Animals for Immediate Slaughter (food) – 7316
- Ankle Restraints - expensed – 7334
- Annual Tobacco Settlement – 7613
- Answering Service – 7276
- Antenna - capitalized – 7373
- Antenna - expensed – 7334
- Antifreeze – 7304
- Appliances - capitalized – 7373
- Appliances - expensed – 7334
- Appointment Book – 7300
- Appraisal Services – 7253
- Apprenticeship Training (for employees) – 7243
- Apps for electronic tablets / iPads – 7380
- Apps for phones – 7380
- Aprons – 7333
- Aquarium - capitalized – 7373
- Aquarium - expensed – 7334
- Architectural/Engineering Service – 7256
- Armored Car – 7299
- Armored Car Service – 7286
- Articles (printing) – 7218
- Artificial Insemination Equipment - capitalized – 7373
- Artificial Insemination Equipment - expensed – 7334
- Artificial Limbs (grants to clients) – 7666
- Artificial Limbs (wards of the state) – 7322
- Artists Presenting Lectures (higher education) – 7252
- Arts and Crafts (wards of the state) – 7300
- Asbestos Removal – 7272
- Ash Tray – 7334
- Asphalt – 7328
- Asphalt Heater - capitalized – 7373
- Asphalt Heater - expensed – 7334
- AT&T Installation (Telephone) – 7516
- Athletic Fields (including bleachers) - capital lease – 7337
- Athletic Fields (including bleachers) - capitalized – 7336
- Athletic Fields (including bleachers) - Maintenance and Repair - expensed – 7338
- Attache Case - expensed – 7334
- Attorney Fees (crime victims) – 7236
- Auctioneering – 7299
- Audio or Video Streaming Services – 7276
- Audio Recording Duplication – 7273
- Audiology Consultation – 7248
- Auditing Services – 7245
- Auto Inspection Fees – 7210
- Automobile (insurance premiums) – 7204
- Automobile (parts with labor) -- repairs – 7368
- Automobile (parts) – 7330
- Automobile (purchase/other than passenger) – 7372
- Automobile (rental -- long or short term) – 7442
- Automobile (repair) – 7368
- Automobile (tune up) – 7368
- Automobile (washing/waxing) – 7368
- Autopsy - pathologist – 7248
- Awards (state employees - limit $100) – 7211
- Awards (volunteers - limit $50) – 7211
- Awnings (detachable, exterior decoration, buildings) – 7266
- Ax - expensed – 7334
- Baby Formula – 7316
- Baby Oil – 7322
- Baby Powder – 7322
- Backboard - expensed – 7334
- Background checks – 7295
- Backhoe - capitalized – 7373
- Backhoe - expensed – 7334
- Bad Debt Expense – 7862
- Badges – 7300
- Bait (other) – 7328
- Baking Soda – 7300
- Balancing of Tires – 7368
- Ballasts (fluorescent lamp parts) – 7330
- Balloons – 7300
- Balls (tennis, football, etc.) - expensed – 7334
- Band Uniforms - expensed – 7334
- Bandages – 7312
- Bank Service Charges (unrelated to receiving electronic payments) – 7210
- Barge - capitalized – 7373
- Barge - expensed – 7334
- Bark Chips – 7328
- Basketball Courts - capital lease – 7337
- Basketball Courts - capitalized – 7336
- Basketball Courts - Maintenance and Repair - expensed – 7338
- Bath Mats – 7333
- Batteries (cellular phones) – 7510
- Batteries (other) – 7300
- Batteries (rechargeable) - capitalized – 7373
- Batteries (rechargeable) - expensed – 7334
- Batteries (rechargeable, computer) – 7335
- Battery (auto) – 7330
- Battery Acid – 7310
- Battery Charger - capitalized – 7373
- Battery Charger - expensed – 7334
- Battery Pack – 7300
- Beads (wards of the state) – 7322
- Beautification (roads and highways) – 7270
- Bed Linens – 7333
- Bed Pans – 7312
- Bedding Plants – 7331
- Beds - capitalized – 7373
- Beds - expensed – 7334
- Beepers (purchased) – 7517
- Beepers (rental) – 7522
- Bees – 7384
- Belts (parts) -- equipment or auto – 7330
- Benzene – 7310
- Benzol – 7310
- Bibs – 7322
- Bill Blackwood Law Enforcement Management Institute Program - Agency 753 – 7213
- Billboards – 7281
- Binders - expensed – 7334
- Birds – 7384
- Birth Certificate (certified copy) – 7210
- Blackboard - expensed – 7334
- Blades (razors) – 7300
- Blades (saw) – 7330
- Blankets – 7333
- Blinds (interior decoration, buildings) – 7266
- Blinds - expensed – 7334
- Block Salt (animals) – 7328
- Blood (human) – 7312
- Blood (other) – 7328
- Blood Plasma (human) – 7312
- Blood Pressure Gauge - expensed – 7334
- Blueprints (printing or reproduction) – 7273
- Bluetooth Car Kits – 7510
- Bluetooth Headphones – 7510
- Bluetooth Speakerphones – 7510
- Boarding (animals) – 7299
- Boardwalks (maintenance and repair) – 7270
- Boardwalks - Infrastructure-capitalized – 7356
- Boat (parts with labor)--repairs – 7368
- Boat (purchase) - expensed – 7334
- Boat (purchase) capitalized – 7365
- Boat (repair) – 7368
- Boat (tune up) – 7368
- Boat (washing/waxing) – 7368
- Boat Motor (purchase) capitalized – 7365
- Boat Storage – 7470
- Boat Trailer (purchase) capitalized – 7365
- Boat Washing – 7368
- Boiler (maintenance or repair) – 7266
- Boiler (purchased) - capitalized – 7373
- Boiler (purchased) - expensed – 7334
- Bolts – 7328
- Bond Issuance Expenses – 7871
- Bond Pricing Service – 7276
- Bond Rating – 7245
- Bookbinding – 7273
- Bookkeeping Service – 7245
- Books (printing) – 7218
- Books for Employee Training -- Expensed – 7382
- Books Pre-Recorded Reference Materials - capitalized – 7389
- Booster Cables - expensed – 7334
- Boots (wards of the state) – 7322
- Bottled Water -- Food – 7315
- Boxes (storage) – 7300
- Brake Pads and Shoes (replacement) – 7368
- Breakage Payments -- Greyhound Racing – 7687
- Breakage Payments -- Horse Racing – 7686
- Breaker Boxes – 7328
- Breeding Fees – 7210
- Bridges (maintenance and repair) – 7270
- Bridges - Infrastructure-capitalized – 7356
- Bridle - expensed – 7334
- Briefcases - expensed – 7334
- Brochures (printing) – 7218
- Broom - expensed – 7334
- Brucellosis Testing (animal health) – 7249
- Brush (animal) - expensed – 7334
- Brush (other) - expensed – 7334
- Brush (wards of the state) – 7322
- Brush-Hog - capitalized – 7373
- Brush-Hog - expensed – 7334
- Building Maintenance – 7266
- Building Supplies – 7328
- Buildings (construction) – 7341
- Buildings (Costs Required to Place a Building into Operation) – 7342
- Buildings (lease/purchase) – 7350
- Buildings (office rental) – 7462
- Buildings (purchase) – 7342
- Buildings and Building Improvements (cost < $100,000) – 7340
- Bulbs (plants) – 7331
- Bulk-billed Long Distance (includes WATS lines) – 7503
- Bulkheads (maintenance and repair) – 7270
- Bulkheads - Infrastructure-capitalized – 7356
- Bull Semen – 7384
- Bulldozer - capitalized – 7373
- Bulldozer - expensed – 7334
- Bulletin Boards - capitalized – 7373
- Bulletin Boards - expensed – 7334
- Bulletins (printing) – 7218
- Bullets – 7300
- Burglar Alarm Service – 7299
- Burglar Alarm System (purchase) - capitalized – 7373
- Burglar Alarm System (purchase) - expensed – 7334
- Bus (purchase/other than passenger) – 7372
- Bus (rental or charter) – 7442
- Bus Tickets (wards of state) – 7325
- Buses (Independent School Districts) – 7908
- Business Cards – 7273
- Butane (heating) – 7502
- Butane (vehicle & equipment) – 7304
- Cable (other) - capitalized – 7373
- Cable (other) - expensed – 7334
- Cable (steel) - capitalized – 7373
- Cable (steel) - expensed – 7334
- Cable (telephone) – 7510
- Cable-Net Connectors – 7335
- Cablevision – 7276
- Cadavers for Research – 7384
- Cage - capitalized – 7373
- Cage - expensed – 7334
- Calculator - expensed – 7334
- Calendars – 7300
- Caliche – 7328
- Calligraphy – 7299
- Camcorder (video camera) (expensed, if Controlled at agency discretion) – 7374
- Camcorder (video camera) - controlled – 7374
- Camcorder (video camera) - expensed – 7334
- Camera (expensed, if Controlled at agency discretion) – 7374
- Camera - capitalized – 7373
- Camera - controlled – 7374
- Camera - expensed – 7334
- Canals (maintenance and repair) – 7270
- Canals - Infrastructure-capitalized – 7356
- Cancellation Charges – 7210
- Caps (employees) - expensed – 7334
- Caps (wards of the state) – 7322
- Car Stops for Parking Lots – 7328
- Car Washing – 7368
- Carbon Dioxide – 7310
- Card Reader (purchase) - capitalized – 7379
- Card Reader (purchase) - expensed – 7377
- Card Reader (rental) – 7411
- Carpet (cleaning) – 7277
- Carpet (with installation) - capitalized – 7373
- Carpet (with installation) - expensed – 7334
- Carpet Repair – 7266
- Cars (passenger) – 7371
- Cartridges (printer) – 7335
- Cartridges (recharging, printer) – 7300
- Cartridges (refurbishing) – 7267
- Cassette Mailers – 7300
- Cassette Tapes (blanks) - expensed – 7334
- Cassettes (reference) - capitalized – 7389
- Cassettes (reference) - expensed – 7382
- Catching Poles – 7328
- Catheters – 7312
- Cattle (cost is < $5,000/animal) – 7384
- Cattle (cost is > or = $5,000/animal) – 7386
- Cattle Prods (animals) - expensed – 7334
- Caulking Compound – 7328
- Caulking Gun - expensed – 7334
- CD ROM (rental) – 7411
- CD ROM - expensed – 7377
- CDRW (Compact Disc- Rewritable) – 7377
- CDs (blank) – 7300
- Ceiling Fan - expensed – 7334
- Cell Phone Accessories – 7517
- Cellular Telephone (airtime) – 7516
- Cellular Telephone (lease purchase) – 7519
- Cellular Telephone (purchase) – 7517
- Cellular Telephone (rental) – 7522
- Cellular Telephone car charger – 7510
- Cellular Telephone wall charger – 7510
- Cement – 7328
- Cement (other than road building) – 7328
- Central Supply Store (GSC) – 7391
- Cert. of Dep. -- Long-Term, Purchase of – 7717
- Cert. of Dep. -- Short-Term, Purchase of – 7716
- Certified Copies of Documents – 7210
- Chains - capitalized – 7373
- Chains - expensed – 7334
- Chairs - capitalized – 7373
- Chairs - expensed – 7334
- Chalk – 7300
- Chapel Services – 7299
- Charter (aircraft) – 7444
- Charters (aircraft, short-term and long-term, exempt) – 7443
- Check Printing (bank service) – 7210
- Chef Services – 7299
- Chemical and Gases – 7310
- Chemical Waste Disposal – 7272
- Chicken Plucking Machine - expensed – 7334
- Chicks – 7384
- Child Care (Grant-in-Aid) – 7671
- Child Support (non-Title IV-D) – 7640
- Child Support (Title IV-D) – 7642
- Children Services (grant in aid) – 7674
- Chilled Water (thermal utility) – 7530
- Chiropractic Services (workers' compensation self-insurance) – 7232
- Chiropractic Services (workers' compensation) – 7231
- Chlorine – 7310
- Chuckholes (repair) - roads or highways – 7270
- Cigarettes (resale) – 7393
- Cigarettes (wards of the state) – 7322
- Circuit (private telephone line) – 7504
- Citation (filing fee) - not a penalty – 7222
- Civil Investigation Expense – 7295
- Claims eligible for processing under Transportation Code 201.106 – 7221
- Clamps – 7328
- Classified Ads – 7281
- Classroom Space (rental) – 7470
- Clay – 7300
- Clean Air Machine - capitalized – 7373
- Clean Air Machine - expensed – 7334
- Cleaning (building exterior) – 7266
- Cleaning Services – 7277
- Cleaning Supplies – 7300
- Client (worker services) – 7280
- Clipboard - expensed – 7334
- Clipping Service (hard copy) – 7303
- Clocks - expensed – 7334
- Clothing (employees uniforms) - expensed – 7334
- Clothing (wards of state) – 7322
- Co-Pay (pharmacy) – 7666
- Coat Rack - expensed – 7334
- Coffee -- Wards of the State – 7316
- Coffee Filters – 7300
- Coffee Pot - expensed – 7334
- Collecting Data – 7299
- Collection Agency – 7299
- Colloquiums (lecturer, higher education) – 7252
- Coloring Books – 7300
- Columnar Sheets – 7300
- Commissions (purchase of land) – 7345
- Commode – 7328
- Commodity Distribution Program – 7644
- Communication Services (electronic) – 7276
- Community Homes (payments for housing wards of the state) – 7278
- Compressed Air – 7310
- Compressor (equipment) - capitalized – 7373
- Compressor (equipment) - expensed – 7334
- Compressor (part for A/C system) – 7330
- Computer (internal parts) – 7335
- Computer (line charge - travel information) – 7276
- Computer (line charge - weather service) – 7276
- Computer (line charge - Westlaw) – 7276
- Computer (maintenance or repair) – 7267
- Computer (surge protectors) – 7377
- Computer Cable – 7335
- Computer Consulting – 7242
- Computer Consumables – 7300
- Computer Equipment (lease purchase) – 7385
- Computer Equipment (maintenance or repair) – 7267
- Computer Equipment (purchase) - capitalized – 7379
- Computer Equipment (purchase) - expensed – 7377
- Computer Equipment (rental) – 7411
- Computer Furniture (workstations) - capitalized – 7373
- Computer Furniture (workstations) - expensed – 7334
- Computer Hardware (maintenance or repair) – 7267
- Computer Hardware (purchase) - capitalized – 7379
- Computer Hardware (purchase) - expensed – 7377
- Computer Hardware (rental) – 7411
- Computer Line (information service electronic) – 7276
- Computer Monitor - capitalized – 7379
- Computer Monitor - expensed – 7377
- Computer Mouse – 7377
- Computer Mouse Pad – 7300
- Computer Print Out Paper – 7300
- Computer Printer Cartridge (recharge) – 7267
- Computer Programming – 7275
- Computer Services - Statewide Technology Center – 7285
- Computer Site License – 7380
- Computer Software (capitalized) – 7395
- Computer Software (maintenance) – 7262
- Computer Software (purchase - expensed) – 7380
- Computer Software (rental) – 7415
- Computer Software License Fees -- Expensed – 7380
- Computer Software Manuals – 7382
- Computer Supplies – 7300
- Computer Time (usage) – 7284
- Concrete – 7328
- Condenser - capitalized – 7373
- Condenser - expensed – 7334
- Condiments - Wards of the State – 7316
- Conference Space (rental) – 7470
- Conferences - Non-state employees – 7213
- Constitutional Amendments (published) – 7273
- Construction equipment (capitalized) – 7373
- Construction equipment (expensed) – 7334
- Construction of Buildings – 7341
- Construction of Highways – 7347
- Construction of Roads – 7356
- Construction Paper – 7300
- Construction/Improvements of Grounds – 7346
- Consultant Services (approved by Governor's Office) – 7239
- Consultant Services (computer) – 7242
- Consultant Services (other) – 7240
- Consumables – 7300
- Continuous Forms (computer) – 7300
- Contracted Services – 7299
- Controllers (rental) – 7411
- Controllers - capitalized – 7379
- Controllers -- Computer – 7377
- Cooking Equipment - capitalized – 7373
- Cooking Utensils - expensed – 7334
- Cooling System (maintenance or repair) - building – 7266
- Copies – 7273
- Copper Tubing – 7328
- Copy Machine (copy overage) – 7406
- Copy Machine (maintenance) – 7367
- Copy Machine (parts) – 7330
- Copy Machine (purchase) - capitalized – 7373
- Copy Machine (purchase) - expensed – 7334
- Copy Machine (rental) – 7406
- Copyright Fees (Above $100,000) – 7359
- Copyright Fees (Under $100,000) – 7360
- Corks – 7300
- Corp. Obligations -- Long-Term, Purchase of – 7722
- Corp. Obligations -- Short-Term, Purchase of – 7721
- Corp. Securities -- Long-Term, Purchase of – 7715
- Corp. Securities -- Short-Term, Purchase of – 7725
- Correction Fluid – 7300
- Corrective Shoes (wards) – 7322
- Costume Rental – 7406
- Costumes (cleaning) – 7277
- Cotton Picker - capitalized – 7373
- Cotton Picker - expensed – 7334
- Counseling Services (crime victims) – 7236
- Counseling Services (wards of the state) – 7325
- Counselors for Employees – 7253
- Countertop – 7328
- County Jails (payments for housing wards of the state) – 7278
- County Road Bond Payments – 7805
- Couplings – 7330
- Coupon Books (printing service) – 7273
- Court Cost (lien payments) – 7223
- Court Costs (other) – 7223
- Court Reporter Fee (contracted) – 7299
- Court Reporter Fee (court) – 7223
- CPA (consultant) – 7240
- Credit Card Purchases (Clients and Wards) – 7324
- Credit Reporting (hard copy information) – 7303
- Credit Reporting (transmitted information) – 7276
- Cremation – 7299
- Crime Scene Cleaning Charges – 7236
- Crime Victim Compensation – 7234
- Criminal Investigation or Background check – 7295
- Crop Dusting – 7299
- CRT (rental) – 7411
- CRTs - capitalized – 7379
- Crushed Stones – 7328
- Crutches (agency equipment) - expensed – 7334
- Crutches (grants to clients) – 7666
- Curbs (maintenance and repair) – 7270
- Curbs - Infrastructure-capitalized – 7356
- Curtain Rods (interior decoration, buildings) – 7266
- Curtains - expensed – 7334
- Cylinder Refill (chemical or gas) – 7310
- Cylinders (rental) – 7406
- Dams (maintenance and repair) – 7270
- Dams - Infrastructure-capitalized – 7356
- Data Entry (temporary employees) – 7284
- Data Plans - cell phones and tablets – 7516
- Data Projectors - controlled – 7378
- Date Stamp - capitalized – 7373
- Date Stamp - expensed – 7334
- Day Care (clients) – 7671
- Day Care (wards) – 7325
- Death Certificate (certified copy) – 7210
- Debugging Software – 7262
- Decals – 7300
- Dedicated Cable (computer) – 7335
- Dedicated Circuit (data) – 7518
- Dedicated Circuit (private line) – 7504
- Deep Well Disposal – 7526
- Defeasance of State Bonds – 7800
- Defeasance of State Bonds -- Refunded – 7810
- Defensive Driving Certificates – 7300
- Defensive Driving Course - Contracted – 7243
- Degreaser – 7304
- Deicer – 7304
- Deionization – 7524
- Delivery Services – 7286
- Demineralizing – 7524
- Demolition Service – 7346
- Deodorizer Service – 7277
- Deposition, Copy of – 7223
- Desk Lamp - expensed – 7334
- Desk Light - capitalized – 7373
- Desk Light - expensed – 7334
- Desks - capitalized – 7373
- Desks - expensed – 7334
- Desktop CPUs - controlled – 7378
- Detention of a Freight Hauling – 7286
- Developer (copiers) – 7300
- Development Rights - Permanent-Capitalized – 7349
- Development Rights - Term-Capitalized – 7353
- Development Rights - Term-Expensed – 7355
- Diagnostic Equipment (animals) - capitalized – 7373
- Diagnostic Equipment (animals) - expensed – 7334
- Diagnostic Equipment - capitalized – 7373
- Diagnostic Evaluation - Medical – 7248
- Dialogue Information Service – 7276
- Diapers (wards of the state) – 7322
- Dictionary – 7382
- Diesel Fuel (for heating) – 7502
- Diesel Fuel (other) – 7304
- Dietitian – 7253
- Digging Water Wells – 7346
- Digitizing Files – 7273
- DIR Payments to Statewide Technology Ctr – 7292
- Directories – 7303
- Directory Assistance – 7504
- Directory Service - Ads – 7281
- Dirt – 7328
- Discharged Convicts (payment to) – 7651
- Discounted Long Distance Service – 7503
- Discounts on Corp. Oblg. – 7734
- Discounts on Miscellaneous Investments – 7732
- Discounts on Mortgage Investments – 7731
- Discounts on Other Public Obligations – 7733
- Discounts on U.S. Government Obligations – 7735
- Disease Testing – 7210
- Dishes - capitalized – 7373
- Dishes - expensed – 7334
- Dishwasher - capitalized – 7373
- Dishwasher - expensed – 7334
- Disinfectant – 7300
- Disk (purchase) – 7377
- Disk Controllers – 7377
- Disk Conversion – 7275
- Disk Drive (maintenance r repair) – 7267
- Disk Drive (purchase) – 7377
- Disk Drive (rental) – 7411
- Disk Drives - capitalized – 7379
- Disposable Goods (all other) – 7300
- Disposable Razors (wards of the state) – 7322
- Dissectors - capitalized – 7373
- Dissectors - expensed – 7334
- Distilled Water – 7300
- Distinguished Individuals (higher education) – 7252
- Distributor (auto part) – 7330
- Docking Stations - expensed – 7377
- Docks (maintenance and repair) – 7270
- Docks - Infrastructure-capitalized – 7356
- Dogs – 7384
- Dolly - expensed – 7334
- Domain Name Rights – 7210
- Door Stops – 7328
- Doors – 7328
- Drafting Services – 7299
- Drainage (Land Improvements) – 7346
- Drainage Facilities (maintenance and repair) – 7270
- Drainage Facilities - Infrastructure-capitalized – 7356
- Drano – 7300
- Draperies (interior decoration, buildings) – 7266
- Drapery Fabric – 7333
- Drapes (cleaning) – 7277
- Drapes (purchase) - capitalized – 7373
- Drapes (purchase) - expensed – 7334
- Drawing (artistic) – 7299
- Drayage – 7286
- Dredging Services – 7299
- Drill Bits – 7330
- Drills - capitalized – 7373
- Drills - expensed – 7334
- Driveways - capital lease – 7337
- Driveways - capitalized – 7336
- Driveways - Maintenance and Repair - expensed – 7338
- Driving history verifications – 7295
- Driving Services (wards) – 7325
- Drones - Unmanned Aerial Vehicle (UAV) - Capitalized – 7370
- Drones - Unmanned Aerial Vehicle (UAV) - Controlled – 7364
- Drones - Unmanned Aerial Vehicle (UAV) - Maintenance and Repair – 7263
- Drop Light - capitalized – 7373
- Drop Light - expensed – 7334
- Drug testing and pre-employment – 7248
- Drugs (prescription) – 7312
- Drugs (veterinary) – 7328
- Drugs for Wards – 7312
- Dry Cleaning Services – 7277
- Dry Ice – 7310
- Dump Truck – 7372
- Duplication of Audio or Video Files, Tapes or Other Medium – 7273
- Duplication Rights – 7210
- Dust Mop - expensed – 7334
- DVD (reference materials) – 7382
- DVD (training materials) – 7382
- DVDs (blank) – 7300
- Dynamite – 7328
- e-book – 7303
- Ear Molds – 7322
- Ear Plugs (employees) - expensed – 7334
- Early Childhood Intervention Program – 7613
- Earthworms – 7384
- Easel - expensed – 7334
- Easements - Permanent-Capitalized – 7349
- Easements - Term-Capitalized – 7353
- Easements - Term-Expensed – 7355
- Ebooks – 7359
- Ebooks (Under $100,000) – 7360
- Edger - capitalized – 7373
- Edger - expensed – 7334
- Editing Services -- Non-professional – 7299
- Education Service Centers – 7253
- Educational/Training Services – 7243
- EEOC Pre-Litigation Settlement – 7221
- Elastic – 7300
- Electric (main and distribution lines, tunnels) - maintenance and repair – 7270
- Electric - (main and distribution lines, tunnels) Infrastructure-capitalized – 7356
- Electrical Outlets – 7328
- Electrical Repairs (buildings) – 7266
- Electricity – 7501
- Electronic Books – 7359
- Electronic Books (Under $100,000) – 7360
- Electronic Mail Software – 7380
- Electronic Mailbox – 7276
- Electronic Monitoring Service – 7299
- Electronic Subscription Service – 7276
- Electronic Tablet Accessories – 7517
- Elevators (maintenance or repair) – 7266
- Elevators - capitalized – 7373
- Elevators - expensed – 7334
- Embalming Service – 7299
- Embossed Printing – 7273
- Emoluments – 7031
- Employee Assistance – 7253
- Employee Bonds – 7205
- Employee Moving Expense – 7071
- Employee Retirement (other) – 7033
- Employee Training Expenses – 7243
- Employment Social Services – 7678
- Emulation Board – 7335
- Engine (auto) – 7330
- Engineering Services – 7256
- Engraved Printing – 7273
- Engraving (embossed) – 7273
- Engraving (other) – 7299
- Engraving (printing) – 7273
- Engraving Employee Awards – 7211
- Envelopes – 7300
- Envelopes (printing) – 7273
- Environmental Compliance (Buildings) – 7342
- Equal Employment Opportunity Commission (EEOC) Audits – 7253
- Equipment (barber) - capitalized – 7373
- Equipment (barber) - expensed – 7334
- Equipment (beauty) - capitalized – 7373
- Equipment (beauty) - expensed – 7334
- Equipment (capitalized) – 7373
- Equipment (controlled) – 7374
- Equipment (copy machine) - expensed – 7334
- Equipment (exercise) - capitalized – 7373
- Equipment (exercise) - expensed – 7334
- Equipment (expensed) – 7334
- Equipment (expensed) - expensed – 7334
- Equipment (maintenance) – 7367
- Equipment (parts) – 7330
- Equipment (rental) – 7406
- Equipment (typewriter) - expensed – 7334
- Equipment Rental (without operator) – 7406
- Escheated Funds Payments – 7910
- Evidence – 7295
- Examination Fee (professional) – 7210
- Exams (grading) – 7299
- Exams (materials and supplies) – 7300
- Excavation (Land Improvements) – 7346
- Exhaust Fans - capitalized – 7373
- Exhaust Fans - expensed – 7334
- Exhibit Space (rental) – 7470
- Expert Witness Fee – 7254
- Extended Warranty (computer equipment) - capitalized – 7379
- Extended Warranty (computer equipment) - expensed – 7267
- Extended Warranty (industrial equipment) - capitalized – 7373
- Extended Warranty (industrial equipment) - expensed – 7334
- Extended Warranty (office equipment) - capitalized – 7373
- Extended Warranty (office equipment) - expensed – 7334
- Extension Cords - expensed – 7334
- Exterior Decoration (buildings) – 7266
- Extermination Services – 7299
- Eyeglasse Prescription (replacements for employees) – 7248
- Eyeglasses – 7666
- Eyeglasses (safety) - expensed – 7334
- Eyeglasses (wards of the state) – 7322
- Fabrication of Equipment – 7388
- Fabrics, Clothing and Linens – 7333
- Facilities (construction) – 7341
- Facilities and Other Improvements (cost < $100,000) – 7340
- Family Planning Services – 7677
- Fans (all) - capitalized – 7373
- Fans (all) - expensed – 7334
- Farm, Ranch Nursery Equip. (maintenance) – 7367
- Farm, Ranch Nursery Supplies – 7328
- FAX Cards (computer) – 7335
- FAX Charges (other) – 7516
- FAX Charges (telephone, long distance) – 7503
- FAX Charges (telephone, monthly) – 7504
- FAX Machine (maintenance) – 7367
- FAX Machine (purchase) - expensed – 7334
- FAX Machine (rental) – 7406
- Fax Machine Equipment Repair – 7367
- Fax Machine Line Charges – 7518
- FAX Paper – 7300
- FAXing Service – 7276
- Federal Emergency Planning Funds Program - Agency 405 – 7213
- Feed – 7328
- Fees (court reporter -- contracted) – 7299
- Fees (membership) – 7201
- Fees and Other Charges – 7210
- Fence (construction) – 7346
- Fence (maintenance or repair) – 7338
- Fence (materials) – 7328
- Fences (decorative, exterior decoration, buildings) – 7266
- Fencing and Gates - capitalized – 7336
- Fencing and Gates - Maintenance and Repair - expensed – 7338
- Ferry - capitalized – 7373
- Ferry - expensed – 7334
- Fertilizer – 7328
- Fiber Optic (between buildings) - Infrastructure-capitalized – 7356
- Fiber Optic System (expensed) – 7521
- Fiber Optic System Between Buildings (maintenance and repair) – 7514
- Fiber Optic Systems (capitalized) – 7520
- Field Trips (wards of the state) – 7325
- File Boxes – 7300
- File Cabinet - capitalized – 7373
- File Cabinet - expensed – 7334
- File Folders – 7300
- File Pockets – 7300
- Filing Fees (documents) – 7222
- Filing Fees (suits) – 7223
- Film (camera) – 7300
- Film (computer output) – 7300
- Film (mailers) – 7300
- Film (microfilm) – 7300
- Film (reference) – 7382
- Film (x ray) – 7300
- Film Badge Charge – 7210
- Films (rental) – 7421
- Filter (air conditioner) – 7300
- Filter (car) – 7330
- Filters (clean air machine) – 7300
- Filters (coffee) – 7300
- Financial Advisory Fees -- Investments – 7255
- Financial and Accounting Service – 7245
- Financial Services (discharged convicts) – 7651
- Financial Services (other -- Cuban refugee) – 7643
- Financial Services (rehabilitation) – 7652
- Financing Fees (debt issuance) – 7809
- Finder Services – 7299
- Fingerprinting Service – 7299
- Fire (utility charge) – 7524
- Fire Alarm Systems (maintenance or repair) – 7266
- Fire Alarm Systems (purchase) - capitalized – 7373
- Fire Alarm Systems (purchase) - expensed – 7334
- Fire Extinguisher (recharge) – 7367
- Fire Extinguisher - expensed – 7334
- Fire Hose - capitalized – 7373
- Fire Hose - expensed – 7334
- Fire Hydrants – 7346
- Fire Hydrants (maintenance and repair) – 7270
- Fire Hydrants - Infrastructure-capitalized – 7356
- Firearms - capitalized – 7373
- Firearms - expensed – 7334
- First Aid Kit – 7312
- Fish – 7384
- Fish Food – 7328
- Flag - capitalized – 7373
- Flag - expensed – 7334
- Flares – 7328
- Flash Bars – 7330
- Flash Bulbs – 7300
- Flash Drive – 7377
- Flashlight - expensed – 7334
- Flask - expensed – 7334
- Flatware - expensed – 7334
- Floating Dock - capitalized – 7373
- Floating Dock - expensed – 7334
- Floor Mat (auto) - expensed – 7334
- Floor Mats (Rental) – 7406
- Florescent Light Bulb – 7300
- Florescent Lights – 7300
- Flower Arrangements (funeral wards) – 7325
- Flower Pots - expensed – 7334
- Flowers (artificial) - expensed – 7334
- Flowers (seeds) – 7331
- Foil – 7300
- Folders – 7300
- Font (typewriter) – 7330
- Font Cartridges (computer) – 7335
- Food (animals) – 7328
- Food (educational supplies) – 7315
- Food (for resale) – 7393
- Food (grant assistance) – 7680
- Food (Marketing) – 7309
- Food (promotional) – 7309
- Food (research supplies) – 7315
- Food (wards) – 7316
- Food for Persons Called to Active Military Duty – 7316
- Food Purchased During Travel Status (Parolees) – 7316
- Food Service License Fee – 7210
- Food Service Workers (temporary) – 7274
- Food Stamps – 7644
- Forceps - capitalized – 7373
- Forceps - expensed – 7334
- Foreign Office Activities – 7238
- Forklift - capitalized – 7373
- Forklift - expensed – 7334
- Forks (plastic) – 7300
- Forks (silverware) - expensed – 7334
- Formaldehyde – 7310
- Forms (continuous -- computer) – 7300
- Forms (stock) – 7300
- Fossils - capitalized – 7373
- Fossils - expensed – 7334
- Foster Care – 7672
- Foster Grandparents – 7672
- Fountains - capitalized – 7336
- Fountains - Maintenance and Repair - expensed – 7338
- Frames (for employee awards) – 7211
- Frames (picture) - expensed – 7334
- Framing of Employee Awards – 7211
- Framing of Pictures (retained by agency) – 7299
- Freezer - capitalized – 7373
- Freezer - expensed – 7334
- Freight/Delivery (in and out) – 7286
- Freight/delivery related to acquisition of capitalized computer equipment – 7379
- Freon – 7310
- Fruit Trees – 7331
- Fuel (marine) – 7304
- Fuel Additives – 7304
- Fuel Tank Cleanup – 7272
- Fuels and Lubricants (aircraft) – 7307
- Fuels and Lubricants (other) – 7304
- Funeral Expenses (crime victims) – 7236
- Funeral Services (wards of the state) – 7299
- Furnishings (air conditioner) - expensed – 7334
- Furnishings (appliances) - expensed – 7334
- Furnishings (calculators) - expensed – 7334
- Furnishings (chairs) - expensed – 7334
- Furnishings (clock) - expensed – 7334
- Furnishings (desk) - expensed – 7334
- Furnishings (file cabinet) - expensed – 7334
- Furnishings (maintenance) – 7367
- Furnishings (partitions) - expensed – 7334
- Furnishings (parts) – 7330
- Furnishings and Equipment (capitalized) – 7373
- Fuse – 7330
- Garbage Bags – 7300
- Garbage Can - expensed – 7334
- Garbage Disposal - capitalized – 7373
- Garbage Disposal - expensed – 7334
- Garden Hose – 7328
- Garden Hose Nozzle – 7328
- Gas (main and distribution lines, tunnels, maintenance and repair) – 7270
- Gas - (main and distribution lines, tunnels) Infrastructure-capitalized – 7356
- Gas Lines (laying) – 7346
- Gases – 7310
- Gasoline – 7304
- Gasoline for rental vehicle or agency vehicle (in-state travel) – 7105
- Gasoline for rental vehicle or agency vehicle (out-of-state travel) – 7115
- Gasoline Storage Tank (maintenance) – 7367
- Gauge - capitalized – 7373
- Gauge - expensed – 7334
- Gauze – 7312
- Generators - capitalized – 7373
- Generators - expensed – 7334
- Girth (animals) – 7328
- Glare Screens (computer) – 7377
- Glare Screens (other) - expensed – 7334
- Glass (supply) – 7328
- Glassware - expensed – 7334
- Gloves (other disposable) – 7300
- Gloves (surgical) – 7312
- Gloves (wards of the state) – 7322
- Gloves - expensed – 7334
- Glue – 7300
- Glue Gun - expensed – 7334
- Goggles - expensed – 7334
- Golf Cart (does not meet requirements to operate on public roads) – 7334
- Golf Cart (meets requirements to operate on public roads) – 7372
- Golf Carts (does not meet requirements to operate on public roads) – 7373
- Golf Course Usage Fee – 7210
- Golf Courses - capital lease – 7337
- Golf Courses - capitalized – 7336
- Golf Courses - Maintenance and Repair - expensed – 7338
- Gowns (disposable) – 7300
- Gowns (surgical) – 7312
- GPS Tracking System - capitalized – 7379
- GPS Tracking System - expensed – 7377
- Grader (road) - capitalized – 7373
- Grader (road) - expensed – 7334
- Grading (exams) – 7299
- Grading (Land Improvements) – 7346
- Grain – 7328
- Grants (cities) – 7611
- Grants (college/vocational students) – 7679
- Grants (community service program) – 7623
- Grants (council of governments) – 7621
- Grants (counties) – 7612
- Grants (elementary schools) – 7601
- Grants (individuals) – 7624
- Grants (judicial districts) – 7622
- Grants (junior colleges) – 7603
- Grants (non-governmental entities) – 7643
- Grants (other political subdivision) – 7613
- Grants (public incentive programs) – 7697
- Grants (school apportionment) – 7602
- Grants (secondary schools) – 7601
- Grants (senior colleges) – 7604
- Grants (state pass-through non operating) – 7614
- Grants (state pass-through operating) – 7615
- Grants (survivors) – 7681
- Grants (universities) – 7604
- Grants-in-Aid (aged, blind, disabled) – 7673
- Grants-in-Aid (day care) – 7671
- Grants-in-Aid (food) – 7680
- Grants-in-Aid (foster care) – 7672
- Grants-in-Aid (services for children) – 7674
- Grass – 7331
- Gravel – 7328
- Grease – 7304
- Grease Traps (clean) – 7526
- Grounds (construction) – 7346
- Grounds (improvement) – 7346
- Grounds (maintenance) – 7271
- Guard and Watchman Huts (purchase) – 7342
- Guardrails – 7328
- Guest Instructor (higher education) – 7252
- Guest Lecturer (higher education) – 7252
- Gun Cleaning Kit - expensed – 7334
- Gun Powder – 7300
- Gun Range Fee – 7210
- Guns - capitalized – 7373
- Guns - controlled – 7374
- Gutters (maintenance and repairs) – 7270
- Gutters - Infrastructure-capitalized – 7356
- Gym (construction) – 7341
- Hair Brush -- Wards – 7322
- Haircuts (wards of the state) – 7325
- Halfway House (parolees) – 7278
- Halfway House (wards of the state) – 7278
- Halters (animals) – 7328
- Hammer - expensed – 7334
- Hand Cart - expensed – 7334
- Hand Numbering Machine - expensed – 7334
- Hand Sanitizer – 7300
- Hand Tools - capitalized – 7373
- Hand Tools - expensed – 7334
- Hand Trucks - expensed – 7334
- Handguns – 7374
- Hanging File Folders – 7300
- Hard Disk Drive (maintenance or repair) – 7267
- Hard Disk Drive (purchase) - capitalized – 7379
- Hard Disk Drive (purchase) - expensed – 7377
- Hard Disk Drive (rental) – 7411
- Hard Hats - expensed – 7334
- Hardware and Materials – 7328
- Harvesting – 7299
- Hats (wards of the state) – 7322
- Hauling Services – 7299
- Hay – 7328
- Hay (baling) – 7299
- Hay Hauling – 7299
- Hazardous Waste Disposal – 7272
- Head-Hunter Services – 7253
- Headphones – 7334
- Hearing Aids – 7666
- Hearing Aids (wards of the state) – 7322
- Hearing Officers (pre-approved by SOA) – 7247
- Heater - capitalized – 7373
- Heater - expensed – 7334
- Heating System (maintenance or repair) – 7266
- Heavy Equipment (bulldozer) - capitalized – 7373
- Heavy Equipment (bulldozer) - expensed – 7334
- Heavy Equipment (forklift) - capitalized – 7373
- Heavy Equipment (forklift) - expensed – 7334
- Heavy Equipment (grader) - capitalized – 7373
- Heavy Equipment (grader) - expensed – 7334
- Heavy Equipment (large industrial tools) - capitalized – 7373
- Heavy Equipment (large industrial tools) - expensed – 7334
- Heavy Equipment (maintenance) – 7367
- Heavy Equipment (parts) – 7330
- Heavy Equipment (tractor) - capitalized – 7373
- Heavy Equipment (tractor) - expensed – 7334
- Heavy Equipment Qualified as a Motor Vehicle (e.g. dump truck, concrete truck) – 7372
- Hedge Clippers - capitalized – 7373
- Hedge Clippers - expensed – 7334
- Helicopter (purchase) – 7375
- Helicopter (rental) – 7445
- Helium – 7310
- Helmets (for sports -- ward of the state) – 7322
- Helmets (prescribed for wards of the state) – 7322
- Herbicides – 7328
- Hex Key Set – 7328
- Highway (right of way purchase) – 7348
- Highway (supplies) – 7328
- Highways (construction) – 7347
- Highways (maintenance and repair) – 7270
- Highways - Infrastructure-capitalized – 7356
- Historical Artifacts – 7369
- Historical Markers - capitalized – 7389
- Historical Markers - expensed – 7382
- Hoe - capitalized – 7373
- Hoe - expensed – 7334
- Hole Punch - capitalized – 7373
- Hole Punch - expensed – 7334
- Holsters - expensed – 7334
- Honesty Bonds – 7205
- Hook-Up Charges (electricity) – 7524
- Hook-Up Charges (gas) – 7524
- Hook-Up Charges (telephone move) – 7514
- Hook-up to USAS – 7276
- Horse and Mule Feed – 7328
- Horse Shoeing – 7299
- Horse Shoes – 7328
- Horticultural Services – 7299
- Hose (part) – 7330
- Hospital (workers' compensation self-insurance) – 7232
- Hospital (workers' compensation) – 7231
- Hospital Bed - capitalized – 7373
- Hospital Bed - expensed – 7334
- Hot Water (thermal energy) – 7530
- Hot Water Heater - capitalized – 7373
- Hot Water Heater - expensed – 7334
- Hotel occupancy taxes (out-of-state travel) – 7115
- Hotspot Internet (cellular, data plan, services provider fees) – 7516
- House Plants – 7331
- Housing Loans (Veterans Land Board) – 7392
- Hubs - expensed – 7377
- Hydrogen – 7310
- Ice – 7300
- Ice Chest - expensed – 7334
- Ice Machine (capitalized) – 7373
- Ice Machine (expensed) – 7334
- Ice Machines (rental) – 7406
- Image Processing Equip. -- Scanners - capitalized – 7379
- Image Processing Equip. -- Scanners - expensed – 7377
- Image Processing Equipment (rental) – 7411
- Imaging Cartridge (FAX machine) – 7510
- Imaging Services – 7273
- Imprest Cash Advances – 7900
- In Home Family Support -- Clients – 7674
- In Home Family Support -- Wards – 7325
- Incandescent Lamp – 7300
- Incentive Programs (grants) – 7697
- Incineration (hazardous waste) – 7272
- Incubator - capitalized – 7373
- Incubator - expensed – 7334
- Indemnity Payments (fee) – 7210
- Independent Living (grants -- food) – 7680
- Independent Living (personal items) – 7322
- Independent Living (services for wards) – 7325
- Index Cards – 7300
- Industrial Equipment (capitalized) – 7373
- Industrial Equipment (controlled) – 7374
- Industrial Equipment (expensed) – 7334
- Industrial Equipment (rental) – 7406
- Industrial Power Tools - capitalized – 7373
- Industrial Power Tools - expensed – 7334
- Information Services (printed matter) – 7303
- Information Services (transmitted, electronic) – 7276
- Infrastructure (construction) – 7341
- Infrastructure and Infrastructure Improvements (cost < $500,000) – 7340
- Ink – 7300
- Inmate Housing – 7278
- Insecticides – 7328
- Insects – 7384
- Inspection Fee (auto) – 7210
- Inspection Fee (others) – 7210
- Installation Charges (fax) – 7367
- Installation Charges (telephone) – 7367
- Installation Charges (utility lines) – 7340
- Instruments (musical) - capitalized – 7373
- Instruments (musical) - expensed – 7334
- Insurance Deductibles – 7204
- Insurance Premiums (approved by Dept. of Insurance and Attorney General) – 7216
- Insurance Premiums (employee health) – 7041
- Insurance Premiums (malpractice) – 7204
- Insurance Premiums (vehicles) – 7216
- Insurance Premiums and Deductibles -- No Approval Required – 7244
- Inter-Library Loan – 7701
- Intercom - capitalized – 7373
- Intercom - expensed – 7334
- Interest (IRS) – 7210
- Interest (long-term proprietary -- non-op.) – 7815
- Interest (long-term proprietary -- operating) – 7814
- Interest (prompt pay) – 7806
- Interest (protest payments) – 7812
- Interest (SSA) – 7210
- Interior Decoration (buildings) – 7266
- Interior Designing – 7299
- International Standard Serial Number (ISSN) Fee – 7210
- Internet Aircard (cellular, data plan, service provider fees) – 7516
- Internet Connections (service provider fees) – 7276
- Internet Domain Name – 7210
- Internet usage fees (in-state travel) – 7105
- Internet usage fees (out-of-state travel) – 7115
- Internship – 7299
- Interpreter (court costs) – 7223
- Interpreter (other) – 7299
- Investigation Expenses – 7295
- Investment Counseling Service – 7255
- iPad / Electronic Tablet – 7377
- iPad / Electronic Tablet Accessories – 7377
- iPad / Electronic Tablet repair – 7267
- Irrigation Pumps - capitalized – 7373
- Irrigation Pumps - expensed – 7334
- IRS Interest – 7210
- IRS Late Charge – 7210
- IT Services – 7275
- Jack Hammer - capitalized – 7373
- Jack Hammer - expensed – 7334
- Janitor (temporary employee) – 7274
- Janitorial Services – 7277
- Jars with Lids - expensed – 7334
- Journals – 7303
- Judges (race tracks) – 7259
- Judgments, Attorney Fees – 7225
- Judgments, Claimant and Attorney – 7229
- Judgments, Claimant/Other Legal Expenses – 7226
- Jumper Cables - expensed – 7334
- Kennel Services – 7299
- Kerosene – 7304
- Key Badge (Electronic) - capitalized – 7373
- Key Badge (Electronic) - expensed – 7334
- Key Blanks – 7328
- Key Systems (purchase) – 7521
- Keyboard (computer purchase) - capitalized – 7379
- Keyboard (computer purchase) - expensed – 7377
- Keyboard (computer rental) – 7411
- Keyboard Drawer – 7377
- Keypunch Service (employment agency) – 7274
- Keys – 7328
- Keys (duplication) – 7299
- Keys (locksmith rekeying) – 7299
- Keytones – 7310
- Kits (computer) – 7300
- Kits (first aid) – 7312
- Kits (other) – 7300
- Kits (repair parts, equipment) – 7330
- Kits (software) – 7380
- Knives (plastic) – 7300
- Knives (silverware) - expensed – 7334
- Lab Chemicals – 7310
- Labels – 7300
- Labor (aircraft) – 7263
- Labor (automobile) – 7368
- Labor (Boat) – 7368
- Labor (buildings) – 7266
- Labor (computer equipment repair or maintenance) – 7267
- Labor (furnishings) – 7367
- Labor (grounds and land) – 7271
- Labor (heavy equipment) – 7367
- Labor (laboratory equipment) – 7367
- Labor (law enforcement equipment) – 7367
- Labor (marine equipment) – 7367
- Labor (medical equipment) – 7367
- Laboratories (rental) – 7468
- Laboratory Equipment (capitalized) – 7373
- Laboratory Equipment (controlled) – 7374
- Laboratory Equipment (expensed) – 7334
- Laboratory Equipment (parts) – 7330
- Laboratory Glassware - capitalized – 7373
- Laboratory Glassware - expensed – 7334
- Laboratory Supplies – 7300
- Lacquer – 7328
- Ladder - capitalized – 7373
- Ladder - expensed – 7334
- Lamination – 7273
- Lamps (furniture) - capitalized – 7373
- Lamps (furniture) - expensed – 7334
- Lamps (light bulbs) – 7300
- Lamps (replacement parts) – 7330
- Land (hazardous waste removal) – 7272
- Land (improvements) – 7346
- Land (maintenance) – 7271
- Land (purchase) – 7345
- Land (purchased for resale) – 7392
- Land (rental) – 7461
- Landfill (construction) – 7346
- Landfill Construction for Hazardous Waste – 7272
- Lands (construction/improvement) – 7346
- Landscape Architect – 7256
- Landscape Timbers – 7328
- Landscaping (including plants) - capitalized – 7336
- Landscaping (including plants) - Maintenance and Repair - expensed – 7338
- Laptop - controlled – 7378
- Laser - capitalized – 7373
- Laser - expensed – 7334
- Laser Printer - capitalized – 7379
- Laser Printer - expensed – 7377
- Laserdisc Player (expensed, if Controlled at agency discretion) – 7374
- Laserdisc Player - controlled – 7374
- Laserdisc Player - expensed – 7334
- Laundry Bag - expensed – 7334
- Laundry Basket - expensed – 7334
- Laundry Services – 7277
- Lavatory – 7328
- Law Books - expensed – 7382
- Law Books/Pocket Parts - capitalized – 7389
- Law Enforcement Equipment (capitalized) – 7373
- Law Enforcement Equipment (controlled) – 7374
- Law Enforcement Equipment (expensed) – 7334
- Law Enforcement Equipment (parts) – 7330
- Lawnmowers - capitalized – 7373
- Lawnmowers - expensed – 7334
- Lease Purchase (computer equipment) – 7385
- Lease Purchase (furniture and equip.) – 7376
- Lease Purchase (telephone equipment) – 7519
- Leases (Cancellation or Buyout of Existing Leases) – 7342
- Lecturers - Higher Education – 7252
- Ledger – 7300
- Legal Services (administrative hearings) – 7257
- Legal Services (other) – 7258
- Legal services obtained by agencies with delegated approval from the Texas Attorney General – 7258
- Legal services requiring approval from the Texas Attorney General – 7258
- Letter Trays - expensed – 7334
- Lettering Guide – 7300
- Lettering Service – 7299
- Library Books – 7389
- Library Catalogue Card (pre printed) – 7303
- Library Fee – 7210
- License Fee (professional) – 7210
- License Fee (software) -- expensed annually – 7380
- License Fees (authorized, required for state employees) – 7210
- Licensed Vocational Nurses (LVN's) – 7248
- Licensing Exam Fees (CPA, plumbing, etc.) – 7210
- Lien Filing Fee – 7222
- Lien Payments (seized merchandise) – 7210
- Life Preserver - capitalized – 7373
- Life Preserver - expensed – 7334
- Light Bulbs – 7300
- Light Fixtures – 7328
- Light Systems (traffic, outdoor, street, etc.) - Infrastructure-capitalized – 7356
- Light Systems (traffic, outdoor, street, etc., maintenance and repair) – 7270
- Lime – 7328
- Linen Service – 7277
- Linens – 7333
- Liquefied Petroleum Gas - Utilities – 7502
- Liquid Nitrogen – 7310
- Litter retrieval services (roads, highways and similar public areas) – 7270
- Live Broadcasts of Meetings – 7276
- Livestock – 7384
- Livestock Registration Fees – 7210
- Livestock Weighing Fees – 7210
- Loans (college students) – 7702
- Loans (Hinson -- Hazelwood) – 7702
- Loans (medical students -- rural) – 7704
- Loans (non-governmental entities) – 7705
- Loans (other state agencies) – 7707
- Loans (political subdivisions) – 7701
- Loans (repayment to other agency) – 7708
- Local hotel occupancy taxes (in-state travel) – 7105
- Locks (doors) – 7328
- Locks (padlocks) - expensed – 7334
- Locksmith Service (rekeying) – 7299
- Lodging (wards of the state) – 7325
- Lotion (wards of the state) – 7322
- Lottery Retailer Commission – 7260
- Low Boy - capitalized – 7373
- Low Boy - expensed – 7334
- Lumber – 7328
- Lump sum prize payments (lottery) – 7208
- Magazine Subs. (not retained) – 7303
- Magazine Subs. (retained) – 7382
- Magnetic Tapes (blank, computer) – 7377
- Magnetic Tapes (blank, other) - expensed – 7334
- Mailers – 7300
- Mainframe Computer (purchase) - capitalized – 7379
- Mainframe Computer (purchase) - expensed – 7377
- Mainframe Computer (rental) – 7411
- Maintenance (air conditioner -- window unit) – 7367
- Maintenance (aircraft) – 7263
- Maintenance (animal equipment) – 7367
- Maintenance (animals) – 7299
- Maintenance (boat) – 7368
- Maintenance (computer software) – 7262
- Maintenance (computer) – 7267
- Maintenance (copy machine) – 7367
- Maintenance (equipment) – 7367
- Maintenance (fax) – 7367
- Maintenance (fire extinguishers) – 7367
- Maintenance (furnishings) – 7367
- Maintenance (heavy equipment) – 7367
- Maintenance (indoor swimming pools) – 7338
- Maintenance (law enforcement equip.) – 7367
- Maintenance (marine equipment) – 7367
- Maintenance (medical laboratory equipment) – 7367
- Maintenance (minor equipment) – 7367
- Maintenance (motor vehicles) – 7368
- Maintenance (office equipment) – 7367
- Maintenance (outdoor swimming pools) – 7338
- Maintenance (scientific equipment) – 7367
- Maintenance (software rented) – 7262
- Maintenance (software) – 7262
- Maintenance (telephone) – 7367
- Mammals – 7384
- Mandatory baggage fees (in-state travel) – 7105
- Mandatory baggage fees (out-of-state travel) – 7115
- Mandatory meal and lodging expenses (when packaged with a registration fee) – 7203
- Mandatory resort fees (in-state travel) – 7105
- Mandatory resort fees (out-of-state travel) – 7115
- Manhole Covers – 7328
- Manuscript Covers – 7300
- Mapping – 7253
- Maps – 7382
- Marine (fuels and lubricants) – 7304
- Marine (parts) – 7330
- Marine (supplies) – 7300
- Marine Equipment (capitalized) – 7373
- Marine Equipment (controlled) – 7374
- Marine Equipment (expensed) – 7334
- Marine Equipment (rental) – 7449
- Markers – 7300
- Marketing Items – 7309
- Mat (exercise) - capitalized – 7373
- Mat (exercise) - expensed – 7334
- Material – 7333
- Matting – 7300
- Mattress - expensed – 7334
- Measuring Tape - expensed – 7334
- Mediation Fees – 7253
- Medical (workers' compensation self-insurance) – 7232
- Medical Benefits (supplemental) – 7664
- Medical Equipment (capitalized) – 7373
- Medical Equipment (expensed) – 7334
- Medical Equipment (parts) – 7330
- Medical Equipment (rental) – 7406
- Medical examinations required by retirement systems – 7248
- Medical Expenses (crime victims) – 7236
- Medical Records (copy fee) – 7210
- Medical Services (employee) – 7248
- Medical Services (nursing home) – 7661
- Medical Services (wards of the state) – 7248
- Medical Services (Welfare) – 7666
- Medical Services (workers' compensation) – 7231
- Medical Services and Specialties (other) – 7666
- Medical Supplies – 7312
- Medical treatment for individuals called to active military duty – 7248
- Membership Dues – 7201
- Memory Expansion Board – 7335
- Memory Module – 7335
- Memory Stick – 7300
- Memory Typewriter - expensed – 7334
- Memory Upgrade – 7335
- Memory/RAM Chips – 7335
- Merchandise for Resale – 7393
- Metal Detector - capitalized – 7373
- Metal Detector - expensed – 7334
- Meter Boxes - capitalized – 7373
- Meter Boxes - expensed – 7334
- Meters (water) - capitalized – 7373
- Meters (water) - expensed – 7334
- Methane – 7310
- Mice (rodents) – 7384
- Micro-computers and Mini-computers - capitalized – 7379
- Microfiche (production) – 7273
- Microfiche (reproduction) – 7273
- Microfiche Jackets – 7300
- Microfilm (reference) - capitalized – 7389
- Microfilm (reference) - expensed – 7382
- Microfilm (reproduction) – 7273
- Microphone - expensed – 7334
- Microscope - capitalized – 7373
- Microscope - expensed – 7334
- Microwave Communications Equipment (rental) – 7522
- Microwave Oven - expensed – 7334
- Mileage Guides – 7303
- Mineral Rights - Permanent-Capitalized – 7349
- Mineral Rights - Term-Capitalized – 7353
- Mineral Rights - Term-Expensed – 7355
- Mini-Blinds (includes installation) - capitalized – 7373
- Mini-Blinds (includes installation) - expensed – 7334
- Minicomputers - expensed – 7377
- Minister – 7299
- Minor Equipment (inventoried) - capitalized – 7373
- Minor Equipment (inventoried) - expensed – 7334
- Minor Equipment (rental) – 7406
- Misc. Claims (lost/voided warrants) – 7230
- Miscellaneous Claims Acts Payments – 7227
- Miscellaneous Investments - Long-Term – 7714
- Miscellaneous Investments - Short-Term – 7713
- Mobile Home (purchase) – 7342
- Mobile Phone Air Time – 7516
- Mobile Phones (purchase) – 7517
- Mobile Phones (rental) – 7522
- Modeling Services – 7299
- Modem (maintenance or repair) – 7267
- Modem (purchase) – 7377
- Modem (rental) – 7522
- Modem Line Charge – 7518
- Modems (rental) – 7411
- Modular Furniture - capitalized – 7373
- Modular Furniture - expensed – 7334
- Monkeys – 7384
- Monogramming – 7299
- Mop - expensed – 7334
- Mop Bucket - expensed – 7334
- Mop Handles – 7330
- Mop Heads – 7330
- Mortgage Investments -- Long-Term – 7711
- Mortgage Investments -- Short-Term – 7726
- Mortuary Service – 7299
- Mother's Milk – 7680
- Motherboards – 7335
- Motor Vehicle (lease/passenger car) – 7351
- Motor Vehicle (lease/purchase -- other) – 7352
- Motor Vehicle (parts) – 7330
- Motor Vehicle (purchase/other than passenger) – 7372
- Motor Vehicle (rental) – 7442
- Motor Vehicles (passenger) – 7371
- Motorcycle – 7372
- Mouse (computer) – 7377
- Movie Projector (purchase) - capitalized – 7373
- Movie Projector (purchase) - expensed – 7334
- Movie Projector (rental) – 7406
- Movies (rental) – 7421
- Moving and Hauling Services – 7299
- Moving Office Contents – 7299
- Moving Set-Up Charges (equipment) – 7299
- Mowing (grounds and lands) – 7271
- Mowing (roads and highways) – 7270
- Municipal Taxes on Monthly Telecommunications – 7504
- Music (symphony, orchestra) (rental) – 7421
- Music Score – 7382
- Musical Instruments - capitalized – 7373
- Musical Instruments - expensed – 7334
- Musical Tuner - expensed – 7334
- Musicals (rental) – 7421
- Musicians – 7299
- Muzak Service – 7299
- Muzzles – 7328
- Nails – 7328
- Name Plate (desk) - expensed – 7334
- Name Plates (doors) - expensed – 7334
- Name Tags – 7300
- Natural Gas – 7502
- Navigation Instruments - capitalized – 7373
- Navigation Instruments - expensed – 7334
- Needles (hypodermic) – 7312
- Needles (sewing) – 7300
- Needles (syringe) – 7312
- Neglected Children (services) – 7674
- Newspaper Subscriptions (not retained) – 7303
- Newspaper Subscriptions (retained) – 7382
- Nitrogen – 7310
- Non-Governmental Agent Purchases – 7908
- Notary Application Fee – 7210
- Notary Journal – 7300
- Notary License Fee – 7210
- Notary Record Book – 7300
- Notary Seal Stamp - expensed – 7334
- Notary Service – 7299
- Nuclear Waste Disposal – 7272
- Nurses (all) – 7248
- Nursing (workers' compensation self-insurance) – 7232
- Nursing (workers' compensation) – 7231
- Nursing Homes (medical services) – 7661
- Nutritionists – 7253
- Occupational therapist – 7248
- Office Building (construction) – 7341
- Office Building (rental) – 7462
- Office Equipment (rental) – 7406
- Office Equipment - capitalized – 7373
- Office Laboratory Supplies – 7300
- Office Move – 7299
- Office Supplies – 7300
- Oil – 7304
- Ointment – 7312
- Online Training (state employees) – 7243
- Optical Disk Drive (rental) – 7411
- Optical Disk Drives - capitalized – 7379
- Optical Disk Drives - expensed – 7377
- Optical Scanner (rental) – 7411
- Optical Scanners - capitalized – 7379
- Optical Scanners - expensed – 7377
- Optional Retirement State Match – 7086
- Orchestra Instruments - capitalized – 7373
- Orchestra Instruments - expensed – 7334
- Other Financial Services – 7643
- Other Public Obligations - Long-Term (Purchase) – 7720
- Other Public Obligations - Short-Term (Purchase) – 7719
- Otolaryngology Services – 7248
- Outboard Motors - capitalized – 7373
- Outboard Motors - expensed – 7334
- Outings (food) – 7316
- Oxygen – 7310
- Oxygen Equipment (purchase) - capitalized – 7373
- Oxygen Equipment (purchase) - expensed – 7334
- Oxygen Equipment (rental) – 7406
- Padlocks - expensed – 7334
- Pagers (air service time) – 7516
- Pagers (purchased) – 7517
- Pagers (rental) – 7522
- Paint – 7328
- Paint Brush - expensed – 7334
- Paint Roller - expensed – 7334
- Paint Scrapper - expensed – 7334
- Paint Thinner – 7328
- Paint Trays - expensed – 7334
- Painting (boat) – 7368
- Painting (vehicles) – 7368
- Painting Buildings – 7266
- Paintings (decorations) - capitalized – 7373
- Paintings (decorations) - expensed – 7334
- Pamphlets – 7218
- Panelists – 7299
- Pans - expensed – 7334
- Paper (Computer) – 7300
- Paper (FAX) – 7300
- Paper (other) – 7300
- Paper Clips – 7300
- Paper Cups – 7300
- Paper Plates – 7300
- Paper Towels – 7300
- Paralegal Services – 7299
- Parcel Service – 7286
- Parents of Wards of the State – 7213
- Park Usage Fee – 7210
- Parking (in-state travel) – 7105
- Parking (out-of-state travel) – 7115
- Parking Barriers - capital lease – 7337
- Parking Barriers - capitalized – 7336
- Parking Barriers - Maintenance and Repair - expensed – 7338
- Parking Curbs – 7328
- Parking Garage (construction) – 7341
- Parking Lot (rental) – 7470
- Parking Lots (construction) – 7346
- Parking Lots - capital lease – 7337
- Parking Lots - capitalized – 7336
- Parking Lots - Maintenance and Repair - expensed – 7338
- Parking Permit – 7470
- Parking Space (rental) – 7470
- Parks (maintenance) – 7338
- Parole Supervision (wards of the state) – 7299
- Participants in Experiments – 7299
- Partitions - expensed – 7334
- Parts (equipment and furnishings) – 7330
- Parts (replacement or repair) - Telecommunication Equipment – 7510
- Patches (for uniforms) – 7334
- Patent – 7210
- Pathology – 7248
- Paths and Trails - capital lease – 7337
- Paths and Trails - capitalized – 7336
- Paths and Trails - Maintenance and Repair - expensed – 7338
- Pavilions - capital lease – 7337
- Pavilions - capitalized – 7336
- Pavilions - Maintenance and Repair - expensed – 7338
- Paving – 7270
- Payments to the Texas Attorney General for legal services – 7258
- PBX System – 7512
- PBX's Systems (purchase) – 7521
- Peace Officer Bond – 7205
- Peat Moss – 7328
- Penalty/Interest on Delayed Payments – 7806
- Pencil Sharpener - expensed – 7334
- Pencils – 7300
- Pens – 7300
- Performances (lecturer, higher education) – 7252
- Periodicals – 7303
- Perlite – 7328
- Personal Care Items (wards of state) – 7322
- Personal Computer (consumables) – 7300
- Personal Computer (purchase) - capitalized – 7379
- Personal Computer (purchase) - expensed – 7377
- Personal Computer (rental) – 7411
- Pest Extermination (buildings) – 7266
- Pesticides – 7328
- Petri Dish (laboratory glassware) - capitalized – 7373
- Petri Dish (laboratory glassware) - expensed – 7334
- Petroleum Storage Tank Cleanup Reimbursements – 7282
- Petty Cash Advances – 7904
- Pharmacist – 7248
- Pharmacy Co-Pay – 7666
- Phone number change – 7516
- Photo Trays - expensed – 7334
- Photographers – 7299
- Photographic Chemicals – 7310
- Photographic Developing – 7273
- Photographic Printing – 7273
- Photographs (purchased) - capitalized – 7373
- Photographs (purchased) - expensed – 7334
- Photography (enlargements) – 7273
- Photography Paper – 7300
- Photography Services – 7299
- Physical Therapist – 7248
- Physicals authorized by law – 7248
- Physician (workers' compensation self-insurance) – 7232
- Physician (workers' compensation) – 7231
- Pianist – 7299
- Piano - capitalized – 7373
- Piano - expensed – 7334
- Piano Tuning – 7367
- Pickup (truck) – 7372
- Picture Frames - expensed – 7334
- Picture Hooks – 7300
- Pillow Cases – 7333
- Pillows – 7333
- Pilot Services – 7299
- Pipes (parts) – 7330
- Pipet (laboratory glassware) - capitalized – 7373
- Pipet (laboratory glassware) - expensed – 7334
- Placement Services (released convicts) – 7278
- Placement Services (state prisoners) – 7278
- Placement Services (wards of state) – 7278
- Plant Food – 7328
- Plant Tags – 7328
- Planters - capitalized – 7373
- Planters - expensed – 7334
- Plants (outdoors) – 7331
- Plastic Bags – 7300
- Plastic Forks and Spoons – 7300
- Plastic Wrap – 7300
- Plasticware – 7300
- Plays (rental) – 7421
- Plazas - capital lease – 7337
- Plazas - capitalized – 7336
- Plazas - Maintenance and Repair - expensed – 7338
- Pliers - expensed – 7334
- Plotter Pens – 7300
- Plugs – 7330
- Plumbing – 7266
- Plywood – 7328
- Pocket Calculators - expensed – 7334
- Police Car (purchase) – 7372
- Polish (floor) – 7300
- Polish (furniture) – 7300
- Polygraph Testing – 7299
- Ponds (maintenance) – 7271
- Porches (uncovered, exterior decoration, buildings) – 7266
- Portable Printers - expensed – 7377
- Portfolio - controlled – 7374
- Post judgment interest award by a court – 7241
- Post Office Box Rent – 7291
- Postage Meter (rental) – 7406
- Postage Meter Tape – 7300
- Postage Stamps (Postmaster) – 7291
- Postal Scale Faces - capitalized – 7373
- Postal Scale Faces - controlled – 7374
- Postal Scales - capitalized – 7373
- Postal Scales - controlled – 7374
- Postal Services – 7291
- Posters (blank stock) – 7300
- Posthole Digger - expensed – 7334
- Posting Machines - controlled – 7374
- Posts (fence) – 7328
- Potholes (repair) - roads or highways – 7270
- Pots (cooking) - expensed – 7334
- Pots (plants) - expensed – 7334
- Potting Soil – 7328
- Powdered Food (wards of the state) – 7316
- Power Cable (computer) – 7335
- Power Magnet - capitalized – 7373
- Power Magnet - controlled – 7374
- Power Surge Protectors (other equip.) - capitalized – 7373
- Power Surge Protectors (other equip.) - expensed – 7334
- Pre-judgment interest award by a court – 7241
- Pre-litigation expenses – 7221
- Pre-Wiring (labor only) – 7299
- Premiums Paid on Corporate Obligations – 7734
- Premiums Paid on Misc. Inv. – 7732
- Premiums Paid on Mortgage Investments – 7731
- Premiums Paid on Other Public Oblg – 7733
- Premiums Paid on U.S. Govt. Obligations – 7735
- Premix (animal) – 7328
- Prescriptions – 7312
- Prescriptions (workers' compensation self-insurance) – 7232
- Prescriptions (workers' compensation) – 7231
- Preventive Maintenance (boat) – 7368
- Preventive Maintenance (motor vehicles) – 7368
- Principal on Other Indebtedness – 7804
- Principal on State Bonds – 7803
- Principal Tax/Revenue Anticipation Note – 7807
- Printer (rental) – 7411
- Printer Ink (computer) – 7300
- Printer Paper (computer) – 7300
- Printer Stand – 7377
- Printers (computer maintenance or repair) – 7267
- Printers (mainframe computer) - capitalized – 7379
- Printers (mainframe computer) - expensed – 7377
- Printers (personal computers) - capitalized – 7379
- Printers (personal computers) - expensed – 7377
- Printing Service – 7273
- Printwheels (computer) – 7335
- Printwheels (other) – 7330
- Private Organizations (payments for housing wards of the state) – 7278
- Probation Service – 7299
- Proctor Services – 7299
- Production Services – 7299
- Prof. Serv. (surveying) – 7253
- Professional Fees (Land Improvements) – 7346
- Professional Fees (purchase of land) – 7345
- Professional Services (architectural and engineering) – 7256
- Professional Services (computer consultant) – 7242
- Professional Services (educational/training) – 7243
- Professional Services (financial and accounting) – 7245
- Professional Services (investment counseling) – 7255
- Professional Services (lecturers, higher education) – 7252
- Professional Services (medical services) – 7248
- Professional Services (other consultant) – 7240
- Professional Services (other) – 7253
- Programs for agency sponsored functions (printing) – 7218
- Promotional Items – 7309
- Prompt Pay (interest) – 7806
- Propane (heating) – 7502
- Propane (other) – 7304
- Protective Helmets (wards of the state) - capitalized – 7373
- Protective Helmets (wards of the state) - expensed – 7334
- Psychiatric Care (crime victims) – 7236
- Psychiatric Services – 7248
- Psychologist – 7248
- Public Assistance (aid to families) – 7641
- Public Assistance (child support) – 7642
- Public Assistance (Unemployed) – 7214
- Publications (printing and reproduction of agency produced writings) – 7218
- Publishing Services – 7273
- Pullets – 7384
- Puzzles (wards of the state) – 7300
- Race Track Officials – 7259
- Radiation Badge Service – 7210
- Radio Repair – 7367
- Radio Tower (capitalized) – 7520
- Radio Tower (expensed) – 7521
- Radio Tower (inspection) – 7210
- Radio Tower (maintenance and repair) – 7514
- Radio Tower (rental) – 7401
- Radioactive Waste Disposal – 7272
- Railroad (supplies) – 7328
- Railroad Spikes – 7328
- Railroads (maintenance and repair) – 7270
- Railroads - Infrastructure-capitalized – 7356
- Rainbow Room Supplies – 7278
- Rake - capitalized – 7373
- Rake - expensed – 7334
- Ram Chips – 7335
- Rats – 7384
- Raw Materials Purchases – 7394
- Razor Blades (wards of state) – 7322
- Razors (wards of the state) – 7322
- Razors Blades (other) – 7300
- Re-Ink Toner – 7267
- Re-inking Ribbons (computer) – 7267
- Re-inking Ribbons (copy machines) – 7367
- Real Estate Investments (purchase) – 7712
- Rebates - Alternative Fuels – 7695
- Rebates - Tuition – 7696
- Receipt Books – 7300
- Recitals (lecturer, higher education) – 7252
- Recorder - controlled – 7374
- Records Conversion – 7273
- Recreation Areas - capital lease – 7337
- Recreation Areas - capitalized – 7336
- Recreation Areas - Maintenance and Repair - expensed – 7338
- Referees for State Schools – 7299
- Reference Books - capitalized – 7389
- Reference Books - expensed – 7382
- Reference Material on Diskettes - capitalized – 7389
- Reference Material on Diskettes - expensed – 7382
- Reference materials (included with seminar or conference registration fees) – 7203
- Refrigerant Gases – 7310
- Refrigerator - capitalized – 7373
- Registered Nurses (RNs) – 7248
- Registration Fee (animals) – 7210
- Registration Fees (employee- seminar / conference) – 7203
- Rehab Clients (financial services) – 7652
- Reimbursement of lower-tier and mid-tier prizes paid by Claims Centers (lottery) – 7208
- Reimbursements to Counties (for housing wards to the state) – 7278
- Reins – 7328
- Religious Services – 7299
- Reloading Equipment - capitalized – 7373
- Reloading Equipment - controlled – 7374
- Relocation (highway) – 7348
- Relocation Assistance Payments – 7348
- Remarketing Fee – 7210
- Remodeling (buildings/state owned) – 7343
- Remodeling (state leased buildings) – 7344
- Remote Entry Equipment (purchase) - capitalized – 7379
- Remote Entry Equipment (purchase) - expensed – 7377
- Remote Entry Equipment (rental) – 7411
- Renewal of Judgments – 7223
- Rental (animals) – 7210
- Rental (auto -- long or short term) – 7442
- Rental (dumpster) – 7406
- Rental (equipment) – 7406
- Rental (furnishings) – 7406
- Rental (post office box) – 7291
- Rental (reference materials) – 7421
- Rental of Bus (Charter) – 7442
- Replacement of property seized as evidence or rendered unusable as a result of an investigation – 7236
- Reporting Services – 7299
- Reports (printing) – 7218
- Reprints – 7273
- Reproduction Services (includes mailout) – 7273
- Reptiles – 7384
- Repurchase Agreements (purchase) – 7718
- Research Services – 7299
- Respite Care (client) – 7674
- Respite Care (nursing home) – 7661
- Respite Care (ward) – 7325
- Rest Areas (maintenance and repair) – 7270
- Rest Areas - Infrastructure-capitalized – 7356
- Restocking Fee (paid in accordance with state procurement policies) – 7210
- Restrainers (animal) – 7328
- Retainage Fee (highway) – 7347
- Retaining Walls - capitalized – 7336
- Retaining Walls - Maintenance and Repair - expensed – 7338
- Retirement Payments -- Law Enforcement and Custodial Officer Supplement – 7085
- Retirement Payments -- Texas Emergency Services Retirement System – 7084
- Return of Retirement Contributions – 7715
- Rewiring – 7299
- Ribbon (calculator) – 7300
- Ribbon (computer) – 7300
- Ribbon (re-inking) – 7367
- Ribbon (typewriter) – 7300
- Ribbon (word processor, stand alone) – 7300
- Rifles – 7374
- Right of Way (highway) – 7348
- Right of Way (railroad) – 7348
- Rivets – 7330
- Roads (construction) – 7356
- Roads (maintenance and repair) – 7270
- Roaming Charges (mobile phones) – 7516
- Rock Salt – 7300
- Rocks – 7328
- Rodents – 7384
- Rolodex Finder - expensed – 7334
- Roof (replacement) – 7341
- Roofing (maintenance or repair) – 7266
- Room Deodorant – 7300
- Root Cube – 7331
- Rope - capitalized – 7373
- Rope - expensed – 7334
- Router (maintenance or repair) – 7267
- Router - capitalized – 7373
- Router - expensed – 7334
- Royalty Payments – 7421
- Rubber Bands – 7300
- Rubber Stamps - expensed – 7334
- Rubbing Alcohol – 7312
- Rulers - expensed – 7334
- Saddle - capitalized – 7373
- Saddle - expensed – 7334
- Safety Deposit Box (rental) – 7470
- Safety Equipment - capitalized – 7373
- Safety Eyeglass Prescription for Employee – 7248
- Safety Glasses (employee use) - expensed – 7334
- Safety Glasses (prescribed for employees) - controlled – 7374
- Safety Goggle Prescription for Employee – 7248
- Safety Goggles (prescribed for employees)-controlled – 7374
- Safety Goggles-expensed – 7334
- Safety Pins – 7300
- Safety Shoes - expensed – 7334
- Salt (highway supply) – 7328
- Salt (other) – 7315
- Salt (water softener) – 7300
- Sample Collection Service – 7299
- Sampling (chemicals, soil, water, etc.) – 7299
- Sand – 7328
- Sander - capitalized – 7373
- Sander - expensed – 7334
- Sanding Belts – 7300
- Sanding Disk Paper – 7300
- Sandpaper – 7300
- Sanitary Napkins (for resale) – 7393
- Sanitary Napkins (wards of the state) – 7322
- Sanitation Services (dishwashers) – 7367
- Satellite (usage charges) – 7276
- Satellite Dish (rental) – 7522
- Satellite Television Services – 7276
- Savings Bond (purchase) – 7902
- Saw - capitalized – 7373
- Saw - expensed – 7334
- Scales - capitalized – 7373
- Scales - expensed – 7334
- Scalpels - capitalized – 7373
- Scalpels - expensed – 7334
- Scanner (rental) – 7411
- Scanners - capitalized – 7379
- Scientific Equipment (rental) – 7406
- Scientific Equipment - capitalized – 7373
- Scientific Equipment - expensed – 7334
- Scissors - expensed – 7334
- Scooter (motorized) – 7372
- Screen (CRT, purchase) - capitalized – 7379
- Screen (CRT, purchase) - expensed – 7377
- Screen (video) - capitalized – 7373
- Screen (video) - expensed – 7334
- Screening (surplus property) – 7299
- Screens (doors) – 7328
- Screens (equipment) - capitalized – 7373
- Screens (equipment) - expensed – 7334
- Screwdriver - expensed – 7334
- Screws – 7328
- Scuba Diving Equipment - capitalized – 7373
- Scuba Diving Equipment - expensed – 7334
- Sea Walls (maintenance and repair) – 7270
- Sea Walls - Infrastructure-capitalized – 7356
- Sealing Compound – 7300
- Secretary (temporary employment agency) – 7274
- Secured Transportation (wards) – 7325
- Securities Lending (Agent Fees) – 7741
- Securities Lending (Borrower Rebates) – 7740
- Security Guard Service – 7299
- Security Services (other) – 7299
- Security System (installation, maintenance or repair) – 7266
- Security System (monitoring) – 7299
- Security System (purchase) - capitalized – 7373
- Security System (purchase) - expensed – 7334
- Security System (rental) – 7406
- Sediment Sampling – 7299
- Seed Tags – 7328
- Seeds – 7331
- Self Inking Stamps - capitalized – 7373
- Self Inking Stamps - expensed – 7334
- Seminars (lecturer, higher education) – 7252
- Septic Systems - capital lease – 7337
- Septic Systems - capitalized – 7336
- Septic Systems - Maintenance and Repair - expensed – 7338
- Septic Tank (installation) – 7346
- Servers - expensed – 7377
- Service Buildings (rental) – 7468
- Service Charge – 7210
- Service Fee (paid to lottery operator) – 7206
- Services (accreditation) – 7299
- Services (administrative support) – 7274
- Services (advertising) – 7281
- Services (ambulance) – 7248
- Services (answering service) – 7276
- Services (appraisal) – 7299
- Services (communications, elec.) – 7276
- Services (data processing) – 7284
- Services (extermination) – 7299
- Services (freight) – 7286
- Services (interpreter) – 7299
- Services (mortuary) – 7299
- Services (musical accompaniment) – 7299
- Services (other contracted employees) – 7299
- Services (picture framing) – 7299
- Services (postal) – 7291
- Services (religious) – 7299
- Services (video taping) – 7299
- Settlements, Attorney Fees – 7225
- Settlements, Claimant and Attorney – 7229
- Settlements, Claimant/Other Legal Expenses – 7226
- Sewer Systems (maintenance and repair) – 7270
- Sewing Machines - capitalized – 7373
- Sewing Machines - expensed – 7334
- Sewing Services – 7299
- Shampoo (wards of the state) – 7322
- Shaving Cream (wards of the state) – 7322
- Shearing Sheep – 7299
- Sheep – 7384
- Sheet Music – 7382
- Sheet Protectors – 7300
- Sheets – 7333
- Shells – 7300
- Shelters (purchased) – 7342
- Shingles – 7328
- Shipping Charges – 7286
- Shoe Laces (wards of the state) – 7322
- Shoe Polish (wards of the state) – 7322
- Shoe Repair – 7299
- Shoe Repair (wards of the state) – 7299
- Shoes (corrective -- wards of the state) – 7322
- Shoes (Wards of the State) – 7322
- Shop Rags – 7300
- Shops (rental) – 7468
- Shovel - expensed – 7334
- Shovel Handles – 7330
- Shower Chair - capitalized – 7373
- Shower Chair - expensed – 7334
- Shower Curtain Hooks – 7328
- Shower Curtain Rods – 7328
- Shower Curtains – 7333
- Shower Stalls - capitalized – 7373
- Shower Stalls - expensed – 7334
- Shredding (document disposal) – 7526
- Shrubs – 7331
- Sidewalk (construction) – 7346
- Sidewalks (maintenance and repair) – 7270
- Sidewalks - Infrastructure-capitalized – 7356
- Siding – 7328
- Signage (maintenance and repair) – 7270
- Signage - Infrastructure-capitalized – 7356
- Signs (all) - capitalized – 7373
- Signs (all) - expensed – 7334
- Signs (repair) – 7367
- Signs Painted on Buildings – 7299
- Silverware - capitalized – 7373
- Silverware - expensed – 7334
- Skiptracing Services – 7299
- Slide Projector (purchase) - expensed – 7334
- Slide Projector (rental) – 7406
- Slides (reference) - capitalized – 7389
- Slides (reference) - expensed – 7382
- Smart Phone (service) – 7516
- Smart Phone Data Plan – 7516
- Smoke Detector (maintenance or repair) – 7266
- Smoke Detector - expensed – 7334
- Snake Venom – 7300
- Soap – 7300
- Soap Dispenser – 7328
- Social Service Advances – 7906
- Sofa - capitalized – 7373
- Sofa - expensed – 7334
- Software (rental) – 7415
- Software (telephone support) – 7262
- Software Maintenance – 7262
- Software Maintenance (debugging) – 7262
- Software Maintenance (extended warranty) – 7262
- Software Maintenance (programming) – 7262
- Software Manual – 7382
- Soil – 7328
- Solid Waste Testing – 7299
- Sound Covers - capitalized – 7373
- Sound Covers - expensed – 7334
- Spades - expensed – 7334
- Spark Plugs – 7330
- Special District Bonds (purchase) – 7713
- Speech Pathologist – 7248
- Speech Therapist – 7248
- Speeches (lecturer, higher education) – 7252
- Sperm (animal) – 7328
- Sponge – 7300
- Spoons (plastic) – 7300
- Spoons (silverware) - expensed – 7334
- Sport Utility Vehicles (passenger) – 7371
- Sports Officials – 7299
- Spotlight - capitalized – 7373
- Spotlight - expensed – 7334
- Sprinkler System (parts) – 7330
- Sprinkler System (purchase) - capitalized – 7373
- Sprinkler System (purchase) - expensed – 7334
- Sprinkler System - outside (maintenance and repair) – 7338
- Stables (rental) – 7470
- Stadium (construction) – 7341
- Stadiums - capital lease – 7337
- Stadiums - capitalized – 7336
- Stadiums - Maintenance and Repair - expensed – 7338
- Stalls (rental) – 7470
- Stamp Pad - expensed – 7334
- Stamper - capitalized – 7373
- Stamper - expensed – 7334
- Stamps (postage) – 7291
- Stamps (rubber) - expensed – 7334
- Staple Remover - expensed – 7334
- Staplers - expensed – 7334
- Staples – 7300
- Start-Up Costs (non residential) – 7299
- Start-Up Costs (residential) – 7278
- Statewide Telecommunications Network – 7293
- Stationary (printed) – 7273
- Steam (thermal utility) – 7530
- Stencil – 7300
- Steno Supplies – 7300
- Step Ladder - expensed – 7334
- Stepping Stones – 7328
- Stereo Equipment (expensed, if Controlled at agency discretion) – 7374
- Stereo Equipment - capitalized – 7373
- Stereo Equipment - controlled – 7374
- Stereo Equipment - expensed – 7334
- Stethoscope - capitalized – 7373
- Stethoscope - expensed – 7334
- Stewards (race tracks) – 7259
- Stock Clerk – 7274
- Stock Forms – 7300
- Stopper – 7328
- Storage Space (rental) – 7470
- Storage Tank – 7374
- Storage Tank (repair) – 7367
- Straight Jacket - capitalized – 7373
- Straight Jacket - expensed – 7334
- Streaming Videos – 7359
- Streaming Videos (Under $100,000) – 7360
- Street Maintenance – 7270
- Streets - Infrastructure-capitalized – 7356
- Striping (roads and highways) – 7270
- Student Activities (food) – 7316
- Student Field Trips (wards of the state) – 7325
- Subpoena – 7223
- Subpoena Serving – 7299
- Subscription Service (electronic) – 7276
- Subscriptions (retained) – 7382
- Subscriptions to reference material on diskettes – 7303
- Subscriptions, Periodicals Information Service (not-retained) – 7303
- Substitute House Parents – 7299
- Substitute Teachers – 7299
- Summer Food Program Advances – 7907
- Supplementary Medical Benefits – 7664
- Supplies (computer consumables) – 7300
- Supplies (roads highways) – 7328
- Surety Bond – 7205
- Surge Protector (computer) – 7377
- Surge Protectors (other) - expensed – 7334
- Surgery Gowns – 7312
- Surgical Gloves – 7312
- Surgical Masks – 7312
- Surgical Tape – 7312
- Surplus Property, Screening – 7299
- Surveillance Cameras – 7374
- Surveying Services – 7253
- Survivors Payments – 7681
- Sutures – 7312
- Swimming Pools (indoor or outdoor) - Maintenance and Repair - expensed – 7338
- Swimming Pools - capital lease – 7337
- Swimming Pools - capitalized – 7336
- Switchboard Operators – 7274
- Syringes – 7312
- Tablet Data Plan – 7516
- Tags for Boilers – 7300
- Tampons (wards of the state) – 7322
- Tampons for Resale – 7393
- Tape (scotch, masking, etc.) – 7300
- Tape Dispenser - expensed – 7334
- Tape Drive (purchase) – 7335
- Tape Drive (rental) – 7411
- Tape Drives - capitalized – 7379
- Tapes (blank) - expensed – 7334
- Tapes (blank, computer) – 7300
- Tapes (reference) – 7382
- Tarpaulin - capitalized – 7373
- Tarpaulin - expensed – 7334
- Tax Lien (filing fee) – 7222
- Taxes (IRS) – 7210
- Taxes (Payment of Unpaid or Accrued Taxes on Buildings) – 7342
- Taxi Way Usage Fee (airplane) – 7210
- Teacher Retirement Reimbursement – 7909
- Telecommunications (CCTS transfers) – 7962
- Telecommunications (other services) – 7516
- Telecommunications (TEX-AN transfers) – 7961
- Telecommunications Equipment (capitalized) – 7520
- Telecommunications Equipment (expensed) – 7517
- Telecommunications Equipment (lease/purchase) – 7519
- Telecommunications Equipment (maintenance) – 7367
- Telecommunications Equipment (rental) – 7522
- Telecommunications Equipment (repair parts) – 7510
- Telecommunications Equipment (supplies) – 7510
- Telecommunications Network – 7293
- Telecommunications Supplies – 7510
- Teleconferencing – 7276
- Telecopiers (rental) – 7406
- Telecourse (higher education) – 7252
- Telegraph or Telegram – 7276
- Telephone (advertising) – 7281
- Telephone (directory assistance) – 7504
- Telephone (monthly charge) – 7504
- Telephone (pre wiring) – 7520
- Telephone (private line) – 7504
- Telephone (purchase) – 7517
- Telephone (rental) – 7522
- Telephone Answering Machine - expensed – 7334
- Telephone Books – 7303
- Telephone calls (out-of-state travel) – 7115
- Telephone charges (in-state travel) – 7105
- Telephone conference calls (long distance) – 7503
- Telephone Cords – 7510
- Telephone Distribution System (capitalized) – 7520
- Telephone Distribution System (expensed) – 7521
- Telephone Distribution Systems (between buildings) - Infrastructure-capitalized – 7356
- Telephone Distribution Systems Between Buildings (maintenance and repair) – 7514
- Telephone Headsets – 7510
- Telephone Jacks – 7510
- Telephone Line Installation – 7516
- Telephone Line Service Calls – 7516
- Telephone Moving – 7367
- Telephone Pole (with labor) – 7346
- Telephone Pole (without labor) – 7346
- Telephone Receivers – 7510
- Telephone Repairs (equipment) – 7367
- Telephone Shoulder Rest – 7510
- Telephone Support (software maintenance) – 7262
- Television (expensed, if Controlled at agency discretion) – 7374
- Television - controlled – 7374
- Television - expensed – 7334
- Television Tower (capitalized) – 7520
- Television Tower (expensed) – 7521
- Television Tower (maintenance and repair) – 7514
- Temporary Classroom Instructor (higher ed) – 7252
- Temporary Employees (agencies) – 7274
- Temporary Employees (individuals) – 7299
- Tennis Courts (construction) – 7346
- Tennis Courts - capital lease – 7337
- Tennis Courts - capitalized – 7336
- Tennis Courts - Maintenance and Repair - expensed – 7338
- Terminal (rental) – 7411
- Terminals (mainframe computer) - capitalized – 7379
- Terminals (mainframe computer) - expensed – 7377
- Terminals (PC) - capitalized – 7379
- Terminals (PC) - expensed – 7377
- Test Booklets – 7300
- Test Tubes - capitalized – 7373
- Test Tubes - expensed – 7334
- Testing Service Fee – 7299
- Testing Services – 7299
- Texas Star Award – 7211
- Texas Toll Tags (State Owned Vehicles Only) – 7210
- Texas Tomorrow Fund Beneficiary Payments – 7638
- Texas Tomorrow Fund Purchaser Earnings – 7639
- Texas Tomorrow Fund-Tuition & Fees – 7636
- Texas Tort Claims Act – 7221
- Text Books (public schools) – 7383
- Therapeutic Outings (wards) – 7325
- Thermal Energy – 7530
- Thermal Utility – 7530
- Thermometer (medical, weather and other) - capitalized – 7373
- Thermometer (medical, weather and other) - expensed – 7334
- Thermometer Shields – 7300
- Thermostat – 7330
- Thimble - expensed – 7334
- Thread – 7300
- Three Hole Punch - expensed – 7334
- Thumb Drive – 7300
- Thumbtacks – 7328
- Tickets (printed) – 7273
- Tickets for Entertainment (wards of the state) – 7325
- Tie Strap (animal) – 7328
- Tile (ceramic) – 7328
- Timber Rights - Permanent-Capitalized – 7349
- Timber Rights - Term-Capitalized – 7353
- Timber Rights - Term-Expensed – 7355
- Tire Chains - expensed – 7334
- Tire Rotations – 7368
- Tires – 7330
- Title Searches – 7210
- Titles, Filing Fees – 7222
- Tobacco (wards of the state) – 7322
- Toilet Paper – 7300
- Toiletries (wards of the state) – 7322
- Toilets (portable rental) – 7406
- Toll Booths (maintenance and repair) – 7270
- Toll charges (in-state travel) – 7105
- Tolls (out-of-state travel) – 7115
- Toner (computer) – 7300
- Toner (copy machine) – 7300
- Toner (FAX) – 7300
- Toner Cartridge (copy machine) – 7300
- Tool Box - capitalized – 7373
- Tool Box - expensed – 7334
- Tools (rental) – 7406
- Tools - capitalized – 7373
- Tools - expensed – 7334
- Toothbrush (wards of the state) – 7322
- Toothpaste (wards of the state) – 7322
- Top Soil – 7328
- Topography – 7299
- Tort Claim (without lawsuit) – 7226
- Tours (tied to state business) when packaged with a registration fee – 7203
- Tow Bar - expensed – 7334
- Towels – 7333
- Towing – 7286
- Toxicology Services – 7248
- Toys (wards of the state) – 7300
- Tracheal Tubes – 7312
- Tractor - capitalized – 7373
- Tractor - expensed – 7334
- Traffic Cones - expensed – 7334
- Traffic Lights - capitalized – 7373
- Traffic Lights - expensed – 7334
- Traffic Sign Repair – 7270
- Traffic Signal Repair – 7270
- Trailers (boat) - capitalized – 7373
- Trailers (boat) - expensed – 7334
- Trailers (hauling) - capitalized – 7373
- Trailers (hauling) - expensed – 7334
- Trailers (non-portable office space -- purchased) – 7342
- Trailers (office space -- rental) – 7462
- Trailers (portable office space -- purchased-expensed) – 7334
- Trailers (portable office space --- purchased-capitalized) – 7373
- Training (clients of the state) – 7643
- Training (non-employees) – 7213
- Training (wards of the state) – 7325
- Training Materials (retained) – 7382
- Training Services (employees) – 7243
- Transcription Fee (court case) – 7223
- Transcription Service (admin. hearing) – 7299
- Transformer - capitalized – 7373
- Transformer - expensed – 7334
- Translation Service – 7299
- Transparencies – 7300
- Transportation (food stamp program) – 7676
- Transportation (wards of state) – 7325
- Transportation (WIN program) – 7676
- Transportation of Gas – 7502
- Trash (pick up waste disposal) – 7526
- Trash Bags – 7300
- Trash Cans - expensed – 7334
- Trash Pick-Up (roads and highways) – 7270
- Travel Cash Advances – 7905
- Travel expenses for instructors (non-state employees) – 7213
- Travel Information – 7276
- Tree Surgery – 7271
- Trees – 7331
- Trellis - capitalized – 7373
- Trellis - expensed – 7334
- Tressels - Infrastructure-capitalized – 7356
- Trestles (maintenance and repair) – 7270
- Trolling Motor - capitalized – 7373
- Trolling Motor - expensed – 7334
- Truck (purchase/other than passenger) – 7372
- Truck (rental) – 7442
- Trust or Suspense Payment – 7902
- Trust Payment -- Remuneration by Private Party – 7903
- Trust Payments -- City Sales Tax – 7930
- Trust Payments -- County Sales Tax – 7931
- Trust Payments -- MTA Sales Tax – 7932
- Trust Payments -- SPD Sales Tax – 7933
- TTY – 7517
- Tuition (employees) – 7202
- Tuition (undergraduate rebates) – 7696
- Tuition (wards of state) – 7325
- Tune-Up (auto) – 7368
- Tune-Up (boat) – 7368
- Twine – 7300
- Two-Way Radio – 7517
- TxDOT Toll Road Expenditures -- Construction – 7397
- TxDOT Toll Road Expenditures -- Construction Engineering – 7398
- TxDOT Toll Road Expenditures -- Preliminary Engineering – 7396
- TxDOT Toll Road Expenditures -- Right of Way – 7399
- Typesetting – 7273
- Typewriter (mag card) - expensed – 7334
- Typewriter - expensed – 7334
- Typing Elements – 7330
- Typing Services – 7299
- U-Haul Trailer (rental) – 7406
- U.S. Gov't Oblg -- Long-Term (purchase) – 7724
- U.S. Gov't Oblg -- Short-Term (purchase) – 7723
- Undertaker – 7299
- Uniform (employee training expense) - expensed – 7334
- Uniform Rental – 7406
- Uniforms (cleaning) – 7277
- Upholstering (auto) – 7368
- Upholstering (boat) – 7368
- Upholstery Fabric – 7333
- Usage Fees (computer software) – 7415
- Usage Fees (copy machine) – 7406
- USB Internet Aircard (cellular, data plan, service provider fees) – 7516
- Utensils - expensed – 7334
- Utilities (electricity) – 7501
- Utilities (other) – 7524
- Utilities (waste disposal) – 7526
- Utility Adjustment Payments (highway) – 7348
- Utility Lines (laying) – 7340
- Utility Lines (repair) – 7524
- Utility Purchased for Use in Manufacture of Another Utility – 7524
- Utility Removal and Relocation – 7348
- Utility-Type Vehicles (non-passenger, road use eligible) – 7372
- Vaccination (animals) – 7249
- Vacuum Cleaner - capitalized – 7373
- Vacuum Cleaner - expensed – 7334
- Vacuum Cleaner Bags – 7300
- Valves – 7330
- Van (purchase/cargo) – 7372
- Vans (passenger) – 7371
- Vaporizer - capitalized – 7373
- Vaporizer - expensed – 7334
- Velcro – 7300
- Vendor Drug Program – 7662
- Vendor Mailing Service (Non-postal) – 7299
- Vermiculite – 7328
- Veteran incentive awards for non-state employees – 7211
- Veterans Nursing Home Management (GLO) – 7253
- Veterinarians (race tracks) – 7259
- Veterinary Services – 7249
- Vials (consumable) – 7300
- Vials (laboratory glassware) - capitalized – 7373
- Vials (laboratory glassware) - expensed – 7334
- Video Cassette Recorder (VCR) (expensed, if Controlled at agency discretion) – 7374
- Video Cassette Recorder (VCR) - controlled – 7374
- Video Cassette Recorder (VCR) - expensed – 7334
- Video Recorders (expensed, if Controlled at agency discretion) – 7374
- Video Recorders - capitalized – 7373
- Video Recorders - controlled – 7374
- Video Recorders - expensed – 7334
- Video Tapes (blanks) - expensed – 7334
- Video Tapes (duplication) – 7273
- Video Tapes (pre recorded) – 7382
- Video Tapes (rental) – 7421
- Video Taping Service – 7299
- Video Teleconference – 7276
- Videos (reference) - capitalized – 7389
- Videos (reference) - expensed – 7382
- Vinegar – 7316
- Vision Filters (for PCs) – 7377
- Visiting Professors (higher education) – 7252
- Walker (agency equipment) - expensed – 7334
- Walking Cane - expensed – 7334
- Wallpaper – 7328
- Wallpaper (interior decoration, buildings) – 7266
- Ward Outings – 7325
- Warehouse (rental) – 7468
- Waste Disposal – 7526
- Waste Tire Recycling – 7283
- Wastewater – 7526
- Water (bottled) – 7315
- Water (main and distribution lines, tunnels) Infrastructure-capitalized – 7356
- Water (main and distributions lines, tunnels, maintenance and repair) – 7270
- Water (utility) – 7507
- Water Conditioning Service – 7524
- Water Cooler (rental) – 7406
- Water Cooler - expensed – 7334
- Water Heater - capitalized – 7373
- Water Heater - expensed – 7334
- Water Hose (garden) – 7328
- Water Lines (laying) – 7346
- Water Meter - capitalized – 7373
- Water Meter - expensed – 7334
- Water Rights (purchase) – 7703
- Water Rights - Permanent-Capitalized – 7349
- Water Rights - Term-Capitalized – 7353
- Water Rights - Term-Expensed – 7355
- Water Softening – 7524
- Water Sprinkler - capitalized – 7373
- Water Sprinkler - expensed – 7334
- Water Treatment – 7524
- Water Wells (digging) – 7346
- Water Wells (maintenance and repair) – 7271
- Waterways (maintenance and repair) – 7270
- Waterways - Infrastructure-capitalized – 7356
- WATS Line – 7503
- WD 40 – 7304
- Weather Services – 7276
- Web Design – 7275
- Web Hosting – 7275
- Web Programming Services – 7275
- Webinar (state employees) – 7243
- Weedeaters - expensed – 7334
- Weighing Fees – 7210
- Welding Services – 7299
- Well Plugging – 7299
- Western Union – 7276
- Westlaw – 7276
- Wharves (maintenance and repair) – 7270
- Wharves - Infrastructure-capitalized – 7356
- Wheel Casters – 7330
- Wheel Chair (grant to client) – 7666
- Wheelbarrow - expensed – 7334
- White Out – 7300
- WIC Program – 7680
- Window Frames – 7328
- Window Panes – 7328
- Window Tinting (building) – 7266
- Window Tinting (cars) – 7368
- Window Washing (building) – 7277
- Wire – 7328
- Wireless Internet (cellular, data plan, service provider fees) – 7516
- Wireless Internet (non-cellular, service provider fees) – 7276
- Witness Allowances (criminal cases and administrative hearings) – 7224
- Witness Fees (criminal cases and administrative hearings) – 7224
- Witness Fees for Civil Proceedings – 7254
- Woodchips – 7328
- Word Processing Systems, Stand Alone (rental) – 7406
- Work Stations (computer furniture) - capitalized – 7373
- Work Stations (computer furniture) - expensed – 7334
- Work Stations (computer hardware) - capitalized – 7373
- Work Stations (computer hardware) - expensed – 7334
- Workbooks – 7300
- Workers' Compensation (attorney fees) – 7231
- Workers' Compensation (salary) – 7062
- Workers' Compensation (self-insurance) – 7232
- Workers' Compensation Medical Review -- Agency 453 – 7248
- Workers' Compensation Risk Management Services – 7253
- Workshops (lecturer, higher education) – 7252
- Workstations for Computer Hardware - capitalized – 7379
- Workstations, Computer Hardware (rental) – 7411
- Wrecker Service – 7286
- Wrenches - expensed – 7334
- Wrist Restraints - expensed – 7334
- X Ray (machine) - capitalized – 7373
- X Ray (machine) - expensed – 7334
- X Ray Film – 7300
- Yarn – 7300
- Yellow Page Advertising – 7281
- Zip Code Directory – 7303
- Zipper (wards of the state) – 7300