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Expenditure Codes: Other Capital (External Contractors)
A copy of Internal Revenue Service (IRS) Form 1099 is sent to all providers of building improvements/remodeling, new construction, and planning/design/management costs annually when expenditures total $600 or more, except providers that are colleges or universities, corporations, or university departments. The sub-object codes provide information used by the university to generate IRS Form 1099.
Additionally, payments coded to this object series are subject to a construction insurance premium. The premium is assessed monthly by an automated journal entry and remitted to the Arizona Department of Administration, Risk Management Section.
| Other Capital Codes, Code Numbers and Definitions | |||
|---|---|---|---|
| Sub-object Code Name |
Code Number | Definition | |
| Object | Sub-object | ||
| Infrastructure— External |
7880 | 06 | Non-building improvements to University property of $100,000 or more, including but not limited to tunnels and other utility delivery systems; central plant; roadway systems; bike paths and pedestrian routes; external lighting systems; irrigation systems; sidewalks; parking lots and parking structures; and campus grounds and landscaping, paid to off-campus vendors. |
| Building Improvements/ Renovation—External |
7880 | 11 | Improvements of $100,000 or more made to existing university-owned buildings that increase their value and/or usability (e.g., facility additions, facades and interior remodeling) paid to off-campus vendors. |
| New Construction Costs—External |
7880 | 16 | Costs incurred in the construction of new buildings on existing property, including the cost of destruction of old buildings paid to off-campus vendors. |
| Planning/Design/ Management—External |
7880 | 21 | Professional services and fees incurred with construction and remodelings (e.g., architects’ fees, construction and management fees and engineering studies) paid to off-campus vendors. |
Definition
Other Capital
Land and building costs, including the costs of acquisitions, construction, improvements, and planning/design.
