74000 Fixed Charges

This object class includes the payments for operating costs which tend to be relatively uniform in amount during monthly, quarterly, semi-annual, or annual periods. The charges are for a fixed sum or a fixed sum plus charges for use of the property, supported by contracts or agreements, and of a continuing nature.

74100 Rental of Real Property

This major object includes the payments for lease or rental of realty. It includes the costs of renting land, buildings, offices, conference rooms, convention halls, auditoriums, residences, mobile trailers, roadways, and sidewalks.

74200 Rental of EDP Equipment

This major object includes the payments for the limited­term use, or right to possession and use, of electronic or automatic data processing equipment. It includes the costs of leasing central processing units, working storage, control units, peripheral equipment, terminals, software, and time sharing.

74300 Rental of Other Equipment

This major object includes the payments for the limited-term use, or right to possession and use, of equipment not classified as electronic data processing equipment. It includes the costs of leasing postage meter machines, typewriters, calculators, adding machines, reproduction equipment, duplication equipment, and motor vehicles.

74400 Maintenance Contracts

This major object includes the payments for limited-term service and maintenance contracts covering equipment owned or leased by the institution. It includes the cost of servicing and maintaining adding machines, calculators, typewriters, duplication equipment, and other business machines, elevators, air conditioners, boilers, audiovisual equipment, etc.

74500 Insurance and Bonding

This major object includes the payments for premiums relating to insurance and bonding. It includes the costs of fire and extended coverage insurance, casualty insurance, automobile liability insurance, and fidelity bonding of institutional employees. It excludes the costs of workers, compensation premiums; these premiums are included in minor object number 71860.

74900 Other Fixed Charges

This major object includes the payments for fixed charges and other expenses not separately identified by other major objects. It includes the cost of institutional (non-library) subscriptions, and institutional membership dues and fees.

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