C159 OBJECT-CODE
This code table is used in the following record(s):
030 FINANCE-BUDGET
032 FINANCE-ACTUAL
060 STAFF-EMPLOYMENT-PAYROLL ACCOUNTING
This code table is used in the following data element(s):
E0318 OBJECT-CODE

Code
Table ID


Name

Date
Issued

Date
Updated

C159

OBJECT-CODE

03/03/97

03/01/13

Code

Translation

030

Budget Eligible

060

Payroll Eligible

032

Actual Eligible

3200

Invested In Capital Assets, Net Of Related Debt

N

N

Y

3410

Non-Spendable - Inventories

N

N

Y

3415

Non-Spendable - Long-Term loans/notes Receivable

N

N

Y

3425

Non-Spendable – Endowment Principal

N

N

Y

3430

Non-Spendable - Prepaid Items

N

N

Y

3445

Non-Spendable - Other

N

N

Y

3450

Restricted for Federal/State Funds Grant Restrictions

N

N

Y

3460

Restricted for Fund Balance of Consolidated School Districts

N

N

Y

3470

Restricted for Capital Acquisitions and Contractual Obligations

N

N

Y

3480

Restricted for Retirement of Long-Term Debt

N

N

Y

3490

Restricted - Other

N

N

Y

3510

Committed Fund Balance-Construction

N

N

Y

3520

Committed Fund Balance-Claims & Judgments

N

N

Y

3525

Committed Fund Balance-Retirement of Loans/Notes Payable

N

N

Y

3530

Committed Fund Balance-Capital Expenditures for Equipment

N

N

Y

3540

Committed Fund Balance-Self-Insurance

N

N

Y

3545

Committed Fund Balance-Other

N

N

Y

3550

Assigned Fund Balance-Construction

N

N

Y

3560

Assigned Fund Balance-Claims & Judgments

N

N

Y

3565

Assigned Fund Balance-Retirement of Loans/Notes Payable

N

N

Y

3570

Assigned Fund Balance-Capital Expenditures for Equipment

N

N

Y

3580

Assigned Fund Balance-Self-Insurance

N

N

Y

3590

Assigned Fund Balance-Other

N

N

Y

3600

Unassigned Fund Balance

N

N

Y

3800

Restricted Net Assets

N

N

Y

3900

Unrestricted Net Assets

N

N

Y

5711

Taxes, Current Year Levy

Y

N

Y

5712

Taxes, Prior Years

Y

N

Y

5719

Penalties, Interest And Other Tax Revenues

Y

N

Y

5721

Local Revenues Resulting from Sale of Weighted Average Daily Attendance (WADA) To Other School Districts

Y

N

Y

5722

Shared Services Arrangements-Local Revenues From Member Districts

Y

N

Y

5723

Shared Services Arrangements-Local Revenues From Fiscal Agent

Y

N

Y

5729

Local Revenues Resulting From Services Rendered To Other School Districts

Y

N

Y

5739

Tuition and Fees From Local Sources

Y

N

Y

5741

Earnings from Permanent Funds and Endowments

Y

N

Y

5742

Earnings From Temporary Deposits And Investments

Y

N

Y

5743

Rent

Y

N

Y

5744

Revenue From Foundations, Other Non-Profit Organizations, Gifts And Bequests

Y

N

Y

5745

Insurance Recovery

Y

N

Y

5746

Property Taxes Collected For Tax Increment Fund

Y

N

Y

5749

Other Revenues From Local Sources

Y

N

Y

5751

Food Service Activity

Y

N

Y

5752

Athletic Activities

Y

N

Y

5753

Extracurricular/Co-curricular Activities Other Than Athletics

Y

N

Y

5754

Interfund Service Provided And Used Interfund Transactions

Y

N

Y

5755

Enterprising Services Revenue

Y

N

Y

5759

Cocurricular, Enterprising Services Or Activities

Y

N

Y

5769

Miscellaneous Revenues From Intermediate Sources

Y

N

Y

5811

Per Capita Apportionment

Y

N

Y

5812

Foundation School Program Act Entitlements

Y

N

Y

5813

Foundation School Program Act Incentive Aid

Y

N

Y

5819

Other Foundation School Program Act Revenues

Y

N

Y

5829

State Program Revenues Distributed By Texas Education Agency

Y

N

Y

5831

Teacher Retirement/TRS Care On-Behalf Payments

Y

N

Y

5839

State Revenues From State of Texas Government Agencies (Other than Texas Education Agency)

Y

N

Y

5841

Shared Services Arrangements-State Revenues From Member Districts

Y

N

Y

5842

Shared Services Arrangements-State Revenues From Fiscal Agent

Y

N

Y

5849

Shared Services Arrangements-State Revenues

Y

N

Y

5919

Federal Revenues Distributed Through Government Entities Other Than State Or Federal Agencies

Y

N

Y

5921

School Breakfast Program

Y

N

Y

5922

National School Lunch Program

Y

N

Y

5923

United States Department Of Agriculture (USDA) Donated Commodities

Y

N

Y

5929

Federal Revenues Distributed By Texas Education Agency

Y

N

Y

5931

School Health And Related Services (SHARS)

Y

N

Y

5932

Medicaid Administrative Claiming Program-MAC

Y

N

Y

5939

Federal Revenues Distributed By State Of Texas Government Agencies (Other than TEA)

Y

N

Y

5941

Impact Aid

Y

N

Y

5949

Federal Revenues Distributed Directly From The Federal Government

Y

N

Y

5951

Shared Services Arrangements-Federal Revenues From Member Districts

Y

N

Y

5952

Shared Services Arrangements-Federal Revenues From Fiscal Agent

Y

N

Y

5959

Shared Services Arrangements-Federal Revenues

Y

N

Y

6100

Payroll Costs

Y

N

N

6112

Salaries Or Wages For Substitute Teachers And Other Professionals

N

Y

Y

6119

Salaries Or Wages-Teachers And Other Professional Personnel

N

Y

Y

6121

Extra Duty Pay/Overtime-Support Personnel

N

Y

Y

6122

Salaries Or Wages For Substitute Support Personnel

N

Y

Y

6129

Salaries Or Wages For Support Personnel

N

Y

Y

6131

Contract Buyouts

N

Y

Y

6139

Employee Allowances

N

Y

Y

6141

Social Security/Medicare

N

N

Y

6142

Group Health and Life Insurance

N

N

Y

6143

Workers’ Compensation

N

N

Y

6144

Teacher Retirement/TRS Care – On-Behalf Payments

N

N

Y

6145

Unemployment Compensation

N

N

Y

6146

Teacher Retirement/TRS Care

N

N

Y

6149

Employee Benefits

N

Y

Y

6200

Professional And Contracted Services

Y

N

N

6211

Legal Services

N

N

Y

6212

Audit Services

N

N

Y

6213

Tax Appraisal and Collection

N

N

Y

6214

Lobbying

N

N

Y

6219

Professional Services

N

N

Y

6221

Staff Tuition And Related Fees-Higher Education

N

N

Y

6222

Student Tuition-Public Schools

N

N

Y

6223

Student Tuition-Other Than To Public Schools

N

N

Y

6224

Student Attendance Credits

N

N

Y

6229

Tuition And Transfer Payments

N

N

Y

6239

Education Service Center Services

N

N

Y

6249

Contracted Maintenance And Repair

N

N

Y

6259

Utilities

N

N

Y

6269

Rentals-Operating Leases

N

N

Y

6291

Consulting Services

N

N

Y

6299

Miscellaneous Contracted Services

N

N

Y

6300

Supplies And Materials

Y

N

N

6311

Gasoline And Other Fuels For Vehicles (Including Buses)

N

N

Y

6319

Supplies For Maintenance And/Or Operations

N

N

Y

6321

Textbooks

N

N

Y

6329

Reading Materials

N

N

Y

6339

Testing Materials

N

N

Y

6341

Food

N

N

Y

6342

Non-Food

N

N

Y

6343

Items for Sale

N

N

Y

6344

USDA Donated Commodities

N

N

Y

6349

Food Service Supplies

N

N

Y

6399

General Supplies

N

N

Y

6400

Other Operating Costs

Y

N

N

6411

Travel And Subsistence-Employee Only

N

N

Y

6412

Travel And Subsistence-Students

N

N

Y

6413

Stipends-Non-Employees

N

N

Y

6419

Travel And Subsistence-Non-Employees

N

N

Y

6429

Insurance And Bonding Costs

N

N

Y

6439

Election Costs

N

N

Y

6449

Depreciation Expense

N

N

Y

6492

Payments To Fiscal Agents Of Shared Services Arrangements

N

N

Y

6493

Payments To Member Districts Of Shared Services Arrangements

N

N

Y

6494

Reclassified Transportation Expenditures/Expenses

N

N

Y

6495

Dues

N

N

Y

6499

Miscellaneous Operating Costs

N

N

Y

6500

Debt Service

Y

N

N

6511

Bond Principal

N

N

Y

6512

Capital Lease Principal

N

N

Y

6513

Long-Term Debt Principal

N

N

Y

6519

Debt Principal

N

N

Y

6521

Interest On Bonds

N

N

Y

6522

Capital Lease Interest

N

N

Y

6523

Interest On Debt

N

N

Y

6524

Amortization of Bonds And Other Debt Related Costs

N

N

Y

6525

Amortization of Premium And Discount On Issuance Of Bonds

N

N

Y

6529

Interest Expenditures/Expenses

N

N

Y

6599

Other Debt Service Fees

N

N

Y

6600

Capital Outlay - Land, Buildings, And Equipment

Y

N

N

6619

Land Purchase And Improvement

N

N

Y

6629

Building Purchase, Construction Or Improvements

N

N

Y

6631

Vehicles Per-Unit Cost Of $5,000 Or More

N

N

Y

6639

Furniture, Equipment, And Software

N

N

Y

6641

Vehicles Per-Unit Cost Of Less Than $5,000

N

N

Y

6649

Fixed Assets-Other-Locally Defined Groupings

N

N

Y

6651

Capital Lease Of Buildings

N

N

Y

6659

Capital Lease Of Furniture, Equipment, and Software

N

N

Y

6669

Library Books And Media

N

N

Y

7911

Issuance Of Bonds

Y

N

Y

7912

Sale of Real And Personal Property

Y

N

Y

7913

Proceeds From Capital Leases

Y

N

Y

7914

Loan Proceeds-Governmental Fund Types and Expendable Trust Funds Only (Non-Current)

Y

N

Y

7915

Operating Transfers In

Y

N

Y

7916

Premium Or Discount On Issuance Of Bonds

Y

N

Y

7917

Prepaid Interest

Y

N

Y

7918

Special Items

Y

N

Y

7919

Extraordinary Items

Y

N

Y

7949

Other Resources

Y

N

Y

7951

Gain in Sale Of Real And Personal Property

Y

N

Y

7952

National School Breakfast Program

Y

N

Y

7953

National School Lunch Program

Y

N

Y

7954

United States Department of Agriculture (USDA) Donated Commodities

Y

N

Y

7955

Earnings From Temporary Deposits And Investments

Y

N

Y

7956

Insurance Recovery

Y

N

Y

7957

Contributed Capital

Y

N

Y

7959

Other Gains (Charter School Only)

Y

N

Y

7989

Other Non-Operating Revenues

Y

N

Y

7999

Net Assets Released from Temporary Restrictions (Charter School Only)

Y

N

Y

8911

Operating Transfers Out

Y

N

Y

8912

Special Items

Y

N

Y

8913

Extraordinary Items

Y

N

Y

8949

Other Uses

Y

N

Y

8951

Loss On Sale Of Real And Personal Property

Y

N

Y

8989

Non-Operating Expenses

Y

N

Y

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