ment. In all such cases, the usual rules for reporting obligations, payments, and reimbursements shall be followed. No special reports are required, except as may be requested under section 42. (b) Those project orders where the work of the performing establishment is financed within the same account as the ordering establishment, rather than in a separate fund or account. In all such cases, the project order shall be reported as an obligation. However, Standard Form 133 for June 30 of each year shall be footnoted to break down the total unpaid obligations for each appropriation account between: (1) the obligations outstanding in accordance with the usual concepts set forth in section 22 (that is, obligations to the public or to other appropriation accounts), and (2) the balances of project orders which have not been obligated in accordance with the usual concepts (that is, that portion of the orders which has been obligated under the project order law, but for which no real obligation exists to the public or to another appropriation account). 65. Investments in United States Government s ties. The par-value of investments in the U. S. Glo ment securities at the beginning of the year wi included in the unobligated balances on Stane Forms 131, 132, and 133 and in "Other wor capital" on Standard Forms 141, 142, and 143. anticipated amount of such investments at the of the year (at par-value) will be included in amounts reserved for future years. The par-value of investments in and redemptic of such securities during the year will be exclud from obligations and expenditures. Premiums purchases and discounts on sales will be treated obligations on Standard Forms 131, 132, and 13 and as expenditures (line &D) on Standard Form 141, 142, and 143. Discounts on purchases an premiums on sales will be treated as reimbursement on Standard Forms 131, 132, and 133, and a amounts provided (line 3F) on Standard Forms 141, 142, and 143. 2 ari be rd ne d e 1 bescribed object classification. following classification shall be utilized in utting estimates to the Bureau of the Budget In reporting data under this Regulation whenranalyses by object are required. It should be ad that this classification is based upon the are of the services, articles, or other items inwed, as distinguished from the purposes for which obligations are incurred. Thus, personal servsupplies and materials, etc., are to be classified such even though they may be used in the manurture of equipment, in the erection of structures, rin carrying out a grant program which involves he furnishing of services or material rather than ash. Any agency may divide the object classes precribed herein into such detailed classes as it deems lecessary, provided, however, that such classes shall be subsidiary to and conform in total with the precribed classes. Each advance or reimbursement to another account shall be classified under the object class which represents the nature of the transaction from the standpoint of the reimbursing agency. Each agency should be prepared to report separately under the appropriate object class the total of advances or reimbursements made to other appropriation accounts. In certain special cases where an appropriation may be legally "obligated" in lump sum (project orders, etc.) ahead of the time when certain individual obligations are incurred (within the same appropriation and within the lump sum) for salaries, travel, supplies and other items, the following rules shall apply: (a) At the time the appropriation is first obligated in a lump sum, the entire obligation may be temporarily charged to the object class which most nearly represents the nature of the transaction, e. g., 08, 09, 11, 16, etc. (b) When individual obligations are incurred under the same appropriation involving employees, carriers, and others within the scope and amount of the lump sum obligations already recorded, an appropriate adjustment shall be made in the obligations by object. That is, the individual obligations shall then be charged to the correct object class (01, 02, etc.) and a credit shall be made to the object class previously charged with the lump sum entry. This transaction creates no net new obligations and therefore does not affect reporting on Standard Forms 131, 132, 133 under this Regulation. It does affect the distribution by object classes as used in the Budget document; therefore, in reporting obligations by object class, agencies shall include under each object the amount of such individual obligations actually incurred within the year, and shall include an offsetting credit to the object class previously charged with the lump sum obligation. The object classes are as follows: 01 Personal services 03 Transportation of things 07 10 Lands and structures 11 Grants, subsidies, and contributions 15 Taxes and assessments 16 Investments and loans Whenever an agency is in doubt as to the proper object classification to be used for a particular item, inquiry should be made of the Bureau of the Budget. DEFINITIONS OF OBJECT CLASSES 01 PERSONAL SERVICES. -Includes compensation for services of individuals including terminal leave payments, cost of living and quarters allowances, and other cash emoluments incident to personal services. This classification covers all salaries and wages for labor or other services of officers or employees, either civil or military, of the Government. Also includes compensation for special services rendered by consultants or others employed on a per diem or fee basis. Examples Regular salaries and wages: Regular salaries and wages of all officers and employees, both civil service and non-civil service, including that portion which represents employees' retirement contributions, and other deductions creditable to other appropriations and funds. Includes payments to military and quasi-military personnel. Other compensation: Cash allowances for quarters or subsistence; salary differentials for service abroad, hardship posts, hazardous duty pay, etc.; and additional pay for overtime, holiday and night work. Special and miscellaneous payments for personal services: Commissions, fees, etc., for special and miscellaneous services rendered by consultants and others, including patient and inmate help, casual labor, and compensation in the nature of allowances to trainees. Also includes employment under contracts with individuals for their own personal services. Employees on reimbursable detail: Payments to other agencies for employees on reimbursable detail. 02 TRAVEL. -Includes transportation of persons (Government employees or others), their per diem allowances while in an authorized travel status, and other expenses incident to travel which are to be paid by the Government either directly or by reimbursing the traveler. Examples Transportation of persons: Contractual services in connection with carrying persons from place to place, whether by land, air, or water, and the furnishing of accommodations incident to actual travel. This includes commercial transportation charges, charter of passenger cars, trains, vessels, or airplanes, and expenses incident to the operation of the chartered conveyances. It includes mileage allowances for use of privately owned vehicles, ferry fares, and tolls. It also includes streetcar and taxi fares whether used for local transportation or for travel away from a designated post of duty. Per diem allowance: Payments to travelers at a flat rate in lieu of their actual expenses for subsistence and fees or tips to porters and stewards. Incidental travel expenses: Other expenses necessitated by travel, such as baggage transfer, steamer chairs, and telephone and telegraph expenses, as authorized by travel regulations. This does not cover miscellaneous expenses incurred while in travel status which are not directly related to travel. 03 TRANSPORTATION OF THINGS. -Includes those charges for the transportation of things (including animals) which are paid or to be paid directly by the Government, or by reimbursing an employee for the authorized movement of his household effects, whether such transportation be by land, air, or water. It includes contractual charges for the care of such things while in process of being transported. It also includes postage used in parcel post. It excludes transportation paid by the vendor, regardless of whether or not the cost thereof is itemized on the bill for the commodities sold. Examples Freight and express: Charges by common carrier, including freight and express, demurrage, switching, recrating, refrigerating, and other incidental expenses. Drayage and other local transportation: Cartage, handling, and other charges incident to local transportation, including contractual transfers of supplies, equipment, etc. Mail transportation: Contractual transporta of mail by water, rail, air, motor vehicles, etc. Household goods and personal efects: Trans tation of household goods and effects of emplo transferred from one official station to another. 04 COMMUNICATION SERVICES. - Inclu the transmission of messages from place to pla such as contractual charges for land telegraph se ice, marine cable service, radio and wireless telegra service, telephone and teletype service; letter po age; rental of post office boxes, postage meter m chines, mailing machines, and teletype equipmen and contractual messenger service. It also includ switchboard and service charges and telephone ir stallation costs. 05 RENTS AND UTILITY SERVICES. -Include charges for rents and utility services exclusive o transportation and communication services. Examples Rents: Charges for possession and use of land, structures, or equipment owned by another, the possession of which is to be relinquished at a future time. This also includes charges under purchase rental agreements. Under such agreements, until the title to the equipment is acquired, payments should be classified as rentals. Payments subsequent to the acquisition of title should be classified as equipment. Utility services: Charges for heat, light, power, water, gas, electricity and other utility services exclusive of transportation and communication services. 06 PRINTING AND REPRODUCTION.-Includes contractual printing and reproduction and the related composition and binding operations performed by the Government Printing Office, other agencies or other units of the same agency (on a reimbursable basis), and commercial printers. Includes all common processes of duplicating obtained on a contractual or reimbursable basis. Standard forms (except when specially printed or assembled to order) and penalty and plain envelopes shall be classified as supplies and materials. NOTE. This object class consists of two types of items, which agencies may designate as subclasses for internal use: (a) Printing and binding as defined in the Government Printing and Binding Regulations issued by the Joint Committee on Printing, when procured on a contractual or reimbursable basis. (b) Reproduction of the type which does not come within the Joint Committee's definition of printing, when procured on a contractual or reimbursable basis, such as photostating, blueprinting, and photography. 1 1 1 1 1 1 Printing and duplicating: Job work done on enting presses which utilize printers' type, plates, engravings; lithographing; multigraphing; reduction with machines employing photographiLly made plates, related photo-reproduction work, e use of varityping or other substitutes for typeetting for reproduction by photo mechanical means; reproductions by the spirit process; mimeoaphing; and the use of stencils or direct image lates prepared by ordinary typewriters. Binding operations connected with the foregoing. Photostating, blueprinting, and photography. 07 OTHER CONTRACTUAL SERVICES.-Indades all contractual services not otherwise classifed. Where contractual services and acquisition of roperty are a part of the same obligation or payment, an item shall be classified as "Other conractual services" if the services are the major part f the item, and as "Equipment” or “Lands and structures," as defined below, if the acquisition of property is the major part of the item. Examples Repairs and alterations: Repairs and alterations to buildings, bridges, viaducts, vessels, equipment, and like items, when done by contract. Storage and maintenance of vehicles: Contractual services for storage and care of vehicles. Subsistence and support of persons: Contractual services for board, lodging, and care of persons, including hospital care; except travel items, which are included under "02 Travel." Stenographic services: Contractual stenographic reporting and typewriting. Publication of notices, advertising, and radio broadcast time. Fees and other charges: Fees and expenses of witnesses and jurors, fees for abstracting land titles, premiums on insurance and surety bonds. 08 SUPPLIES AND MATERIALS.-Includes all commodities (a) which are ordinarily consumed or expended within one year after they are put into use, or (b) which are converted in the process of construction or manufacture, or (c) which are used to form a minor part of equipment or fixed property. (For purposes of this Regulation, other property of little monetary value which does not meet any of these three criteria may also be classified as "Supplies and materials" at the option of the agency.) Examples Office supplies (other than nonstandard forms and letterheads): Pencils, paper, calendar pads, steno ard forms, envelopes (penalty and plain), and other office supplies. Subscriptions to newspapers and periodicals. Pamphlets when purchased rather than printed by or at the request of the agency. Chemicals, surgical and medical supplies. Fuels: Fuels used in cooking, heating, generating power, making artificial gas, and operating motor vehicles, aircraft, and vessels. Clothing and clothing supplies: Articles of clothing, together with materials and sewing supplies used in the manufacture of wearing apparel. Provisions: Food and beverages for human consumption. Forage and stable supplies: Food used for livestock and other animals, and stable supplies. Cleaning and toilet supplies. Ammunition and explosives: Bombs, shells, propellent powders, mines, torpedoes, chemicals and chemical gases used for combat, fuses, detonators, primers, pyrotechnic supplies, and components thereof. Materials and parts: Commodities, including building materials, entering into the construction, repair, or production of supplies, equipment, machinery, buildings, and other structures. Property of little monetary value: Desk trays, pen sets, ash trays, calendar stands, telephone list finders, and other items of property of little monetary value. 09 EQUIPMENT.-Includes personal property of a more or less durable nature—that is, which may be expected to have a period of service of a year or more after put into use without material impairment of its physical condition. It excludes commodities which are converted in the process of construction or manufacture, or which are used to form a minor part of equipment or fixed property. NOTE.-The distinction made in this Regulation between "Equipment" and "Supplies and materials" depends primarily upon the durability of the item for which the obligation is made, and is not necessarily the same as the treatment to be accorded in the property accounts. This Regulation does not require an agency to include in its property (plant) accounts as permanent assets an item of equipment merely because that item represents an obligation recorded under object class 09. In order to facilitate reconciliation of property accounting with the use of the object classification, object class 09 may be subdivided into two parts by the agencies for internal use: (a) Equipment which is not capitalized (items which the agency does not set up in property accounts). (b) Equipment which is capitalized (items which the agency sets up in property accounts). Transportation equipment: Vehicles, including passenger-carrying automobiles, motor trucks, motorcycles, tractors, aircraft, wagons, carts, vessels, steamships, barges, lighters, and power launches. Furniture, furnishings, and fixtures: Movable furniture, fittings, fixtures, and household equipment, including desks, tables, chairs, typewriters, adding and bookkeeping machines. Books. Livestock (other than that purchased for slaughter). Implements and tools. Machinery and apparatus: Engines, generators, manufacturing machinery, transformers, ship equipment, pumps, and other production and construction machinery. Instruments and apparatus, such as surgical instruments, X-ray apparatus, signaling and telephone and telegraph equipment, electronic equipment, scientific instruments and appliances, measuring and weighing instruments and accessories, photographic equipment, picture projection equipment and accessories, and mechanical drafting devices. Armaments: Tanks, armored cars, tractors, machine guns, rifles, bayonets, antiaircraft guns, cannons, searchlights, detectors, fixed and mobile mounts or carriages for cannon, including limbers, caissons, battery and store wagons, reels and carts, fire-control apparatus, submarine mine equipment, ammunition hoists, torpedo tubes, and other special and miscellaneous military equipment. 10 LANDS AND STRUCTURES. -Includes land and interest in land, buildings and other structures, additions to buildings, nonstructural improvements, and fixed equipment (whether an addition or a replacement), when acquired under contract. Examples Lands and interest in lands. Buildings and other structures: The acquisition or construction of buildings and structures, and additions thereto, when acquired under contract. Nonstructural improvements: Improvements of land, such as landscaping, fences, sewers, wells, reservoirs, when acquired under contract. Fixed equipment: Fixtures and equipment which become permanently attached to or form a part of buildings or structures, such as elevators, plumbing, power-plant boilers, fire-alarm systems, lighting or heating systems, and air-conditioning or refrigerating systems (whether an addition or a replacement), when acquired under contract. TIONS.-Includes grants, subsidies, gratuities other aid for which cash payments are mac States, Territories, political subdivisions, Cor tions, associations, and individuals; contribut to the retirement and disability funds, and to ir national societies, commissions, proceedings, projects, whether in lump sums or as quotas expenses; contributions fixed by treaty; grants foreign countries; and payments in lieu of tax (Note that obligations under grant programs wh involve the furnishing of services, supplies, materis etc., rather than cash, are not charged to this obje class but to the object class representing the natu of the services, articles, or other items which a purchased.) 12 PENSIONS, ANNUITIES, AND INSURANC CLAIMS.-Includes retirement pay on the basis o civil or military service to the Government, pensions on account of service, annuities paid from trust funds to civil-service employees and others, payments on life and marine insurance policies, and payments made on account of accidents to civilian employees of the Government while in the discharge of their official duties. Examples Pensions: Military and civil pensions on account of disability or death due to service. Retirement benefits: Compensation in the form of annuities or other benefits paid to former Government employees (civil or military) or survivors. Includes benefits paid from the Federal old-age and survivors insurance trust fund and railroad retirement account. Allowances and related benefits: Allowances to families of deceased soldiers and sailors, rehabilitation allowances, medical attendance and hospital allowances, other allowances, and payments from the United States employees' compensation fund. Insurance claims: Guaranty and insurance loss claims. 13 REFUNDS, AWARDS, AND INDEMNITIES.Includes refunds of the whole or part of amounts previously received by the United States; items for or included in awards by courts of law, boards, or commissions; indemnities for destruction or injury of persons or property; rewards; bounties; and cash awards for employee suggestions and efficiency. Examples - Refunds: Refunds of fines, penalties, forfeitures, taxes, duties, and premiums; returns of deposits in retirement and disability funds; and other refunds |