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Expenditure Codes: Other Capital

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.

Other Capital Codes, Code Numbers and Definitions
Sub-object
Code Name		 Code Number Definition
Object Sub-object
Land Acquisitions 7890 01 All purchases of land and costs to ready land for its intended use. Examples include, excavation, fill, and grading costs.
Infrastructure—
Internal		 7890 06 Non-building improvements to University property of $100,000 or more, including but not limited to tunnels and other utility delivery systems; roadway systems; bike paths and pedestrian routes; external lighting systems; irrigation systems; sidewalks; parking lots and campus grounds and landscaping, paid to on-campus service providers.
Building Improvements/
Renovation—Internal		 7890 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 on-campus service providers.
New Construction
Costs—Internal		 7890 16 Costs incurred in the construction of new buildings on existing property, including the cost of destruction of old buildings paid to on-campus service providers.
Planning/Design/
Management—
Internal		 7890 21 Professional services and fees incurred with construction and remodelings (e.g., architects’ fees, construction and management fees, and engineering studies) paid to on-campus service providers.
Building/Structure
Acquisitions		 7890 26 All purchases of buildings or structures.
Building Fixtures 7890 95 Items costing $100,000 or more and attached (but not permanently) to a building structure or interior wall (e.g., carpeting, drapes, shades, venetian blinds, attached shelving and bulletin boards, awnings, and lab benches bolted to the floor).
Other Capital 7890 99 For all other capital not included above.

Definition

Other Capital
Land and building costs, including the costs of acquisitions, construction, improvements and planning/design.