72000 Supplies and Materials

This object class includes the payments for supplies, materials, and commodities consumable within a time period of one year or less, consumed by physical units, or whose use results in a significant impairment of their physical condition or appearance. It includes all articles of substances in a natural, prefabricated, or manufactured state used for current operating purposes, processed in construction or manufacturing operations, or constituting an integral part of finished output.

72100 Household Supplies

This major object includes the payments for cleaning, custodial, and janitorial supplies, materials, and utensils. Also, it includes the costs of clothing, wearing apparel, uniforms furnished to employees, bedding, and sewing supplies and materials.

72200 Food Products

This major object includes the payments for raw and processed foods and food products, beverages, and condiments to be consumed by humans. It includes the foods purchased for infirmary patients. The costs of food purchased for resale is provided in major object number 72700. Food purchased at a restaurant is not included under this object.

72300 Educational Supplies

This major object includes the payments for supplies and materials used in classrooms or laboratories for instructional, research, and examination purposes. When used in educational and research endeavors, such supplies and materials include chemicals, films, slides, tapes, and transparencies when purchased as a final product. Also, it includes the cost of scientific, medical, hospital, infirmary, and laboratory supplies and materials. The costs of agricultural supplies and materials in the form of feed, seed, fertilizer, insecticide, fodder, and forage are included when their use is for instructional or research purposes.

72400 Repair Supplies

This major object includes the payments for supplies and materials normally used by an institutional service shop in the construction, maintenance, and repair of institutional facilities, and movable and immovable furniture and equipment. It includes the costs of carpentry, electrical, mechanical, plumbing, and structural supplies and materials. Also, it includes agricultural supplies and materials when their use is for the maintenance of institutional grounds. This is for supplies and materials only.

72500 Motor Vehicle Supplies

This major object includes the payments for supplies and materials normally used in the operation, maintenance, and repair of state-owned motor vehicles. It includes the costs of fuels, oils, lubricants, fluids, tires, batteries, etc., and minor accessories.

72600 Office Supplies

This major object includes the payments for supplies and materials normally used by staff personnel in the operations of institutional offices and in the performance of clerical duties. It includes the costs of readily expendable items, such as paper, pencils, folders, and ink, and also the costs of minor equipment items, such as scissors, staplers, and ashtrays. Also, it includes the cost of institutional forms, letterheads, envelopes, checks, library cards, duplication supplies, and publications not added to library collections.

72700 Purchases for Resale

This major object includes the payments for goods and services to be sold or rented by institutional operations, i.e., auxiliary services and independent operations. It includes the costs of books, food, stores, tickets, and other appropriate items.

72900 Other Supplies

This major object includes the payments for supplies and materials not identified by major objects numbered 72100 through 72700. It includes the costs of electronic data processing supplies and materials, films and tapes not used for educational purposes and tools.

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