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1101



*' 4



(&&



[MISC. PUSS.]



CITY OF

LOS ANGELES



OFFICE OF THE

AUDITOR




Classification of Expenditures
CODE,




Revised as of February 15th, 1915



'HERN3RAN

ERSITY OF CALIFORNIA,

LIBRARY,
ANGELIS, CALIF,



PREFACE

The purpose of this code is to provide a complete classifica-
tion of the expenditures of the city, through which the cost of the
various governmental or administrative units may be accurately
determined.

The primary classification is based upon "objects" purchased
or acquired, rather than character or purpose of expenditure.
This result is accomplished through accounts (with standard
designations of code letters) termed "standard accounts."

Further groupings or modifications of these standard accounts
(indicated by affixed or prefixed numerals) serve to produce other
details as to cost of departmental or subdepartmental units,
functional activities, or other features of expense, as explained and
defined in the succeeding pages.

The code serves also as a guide for making up the estimates
of expenditures under the budget, showing all the items or groups
that should be included under each standard account. It serves
also as a guide to proper segregation in statements of expendi-
tures.

In the classification of the various commodities, services,
benefits, claims, etc., under the various standard accounts, scien-
tific distinctions are of secondary importance. The chief purpose
is to establish a definite method by which a uniform classification
among the departments may be insured.

Another purpose of this code is to suggest a simple and ready
method of supplying accurate information to the officer respon-
sible for thinking about economy ard efficiency of work under
his control; to make available to those who handle the details of
business a "shorthand" method whereby entries may be made on
requisitions, orders, invoices, demands, etc. When carried into
accounts, these symbols will enable the bookkeeper readily to pick
out data relating to each subject on which a report is desired.

The use of a uniform "code" or system of "shorthand" sym-
bols for descriptive purposes not only lessens book-keeping work
but very materially reduces the cost of preparing special reports
and enables the accounting office to state promptly and accurately
the facts relating to each object of expenditure, and also to specify
exactly the details which go to make up the analysis.



GENERAL CLASSIFICATION

An asterisk preceding a symbol indicates merely that further
subdivisions or definition of that symbol are provided. The aster-
isk is not a part of the symbol.

*A PERSONAL SERVICES (salaries, wages and other compen-
sation for personal services currently rendered). (See
below.)

*B STRUCTURES AND IMPROVEMENTS (buildings and
non-structural improvements to land). (See p. 4.)

*C CONTRACTUAL SERVICES (services other than person-
al). (See p. 5.)

*D REDEMPTION OF DEBT (refunds, sinking funds and
capital outlays for rights). (See p. 5.)

*E EQUIPMENT (furniture, fixtures, machinery and live stock).
(See p. 6.)

*F FIXED CHARGES AND CONTRIBUTIONS (other than
pensions and retirement allowances). (See p. 7.)

*L LAND (including leaseholds and water rights). (See p. 7.)

*M MATERIALS (not specifically adapted for use as supplies,
equipment, or structures). (See p. 7.)

*P PENSIONS AND RETIREMENT ALLOWANCES. (See
p. 8.)

*S SUPPLIES. (See p. 8.)

*X LOSSES AND CONTINGENCIES. (See p. 9.)



Subdivisions of

A
PERSONAL SERVICES

A PERSONAL SERVICES (salaries, wages and other com-
pensation for personal services currently rendered). All
expenditures for services which are personal in character,
that is, which consist in acts of particular persons, per-
formed by virtue of a contract (express or implied), or
by virtue of the existence of an official relation, which
places the skill or ability of the persons rendering such



service under the continuous direction and control of an-
other (employee or official superior) during the period of
service including :

AE (extra) Salaries and wages of extra help.

AF Fees and other compensation for special services (not
including juror's or witness fees).

AH Holiday, Sunday and overtime allowance.
AJ Juror's fees.

AP Prizes, trophies, awards, badges and certificates for
personal services.

AR (Regular) Wages of regular employees.
AS Salaries of regular employees.
AW Witness fees.
i -.., AX Compensation for services not otherwise classified.

Subdivisions of

B

STRUCTURES AND IMPROVEMENTS

B STRUCTURES AND IMPROVEMENTS (buildings and
. '; non-structural improvements to land) All expenditures,
whether purchase price for things, or parts of things, or
outlay or advances under contract or open market order
for the construction of things, or parts of things, not in
the state of nature, fixed or built on land, or for altera-
tions made by man to the surface or sub-surface of the
earth for whatever purpose, these things, or parts of
things, or alterations to land being, or being planned to
be finally adapted to continuing use for sheltering sup-
porting, storing, or protecting persons, animals or things,
or for improving the natural condition of the earth so as
to satisfy human wants- including :

*BB Buildings. (See p. 9.)

*BC Commemorative and Ornamental Structures, Fences,
Trellises, etc. (See p. 10.)

*BE Excavations, Embankments and Surfacings. (See p. 10.)

*!>M Mines, Quarries, Borings, Reservoirs, Wells and Cis-
terns. (See p. 11.)

. *BN Non-structural Improvements to Land. (See p. 11.)
*BP Piers and Wharves. (See p. 11.)



*BR Retaining- and Restraining Walls, Dams, Jetties, etc.
(See p. 12.)

*BV Viaducts and Bridges. (See p. 12.)

BX Special and Miscellaneous Structures and Improve-
ments.



Subdivisions of

c

CONTRACTUAL SERVICES

C CONTRACTUAL SERVICES (services other than person-
al) All expenditures for services other than personal
that is, which consist in the results of acts of persons
who by contract (express or implied) have undertaken to
accomplish such result without giving to another any
right to direct or control their ability or skill including:

*CA Advertising and Publication of Notices (service). (See
p. 13.)

*CC Communication Service. (See p. 13.)

*CF Freight, Express and Drayage (transportation of things
Service). (See p. 14.)

*CH Furnishing of Heat, Light, Power, Electricity and
Water (Service). (See p. 15.)

*CL (Lodging) Subsistence and Support of Persons (ser-
vice). (See p. 15.)

*CP Printing, Engraving, Lithographing and Binding (ser-
vice). (See p. 16.)

*CS Subsistence and Care of Animals and Storage and Care
of Vehicles (service). (See p. 16.)

*CT Transportation of Persons (service). (See p. 17.)

*CX Special and Miscellaneous Services other than personal.
(See p. 18.)

Subdivisions of

D
REDEMPTION OF DEBT

D REDEMPTION OF DEBT (refunds, sinking funds and capi-
tal outlays for rights). All expenditures in the nature



of compensation as purchase price for rights to demand
and enforce action by or against agents or trustees, debt-
ors, and owners of property under contracts of sale, and
for rights to act under patents and copyrights, and under
other privileges granting monopolies ; and all expenditures
by way of payment of debt (including payments to sink-
ing funds) repayments of deposits, and payments of re-
funds, awards and indemnities including:

*DD Repayment of Deposits. (See p. 19.)

*DL (Loans). Payments of Debt and Payment to Sinking
Funds. (See p. 19.)

*DP Purchase of Rights to Demand, Control or Enforce Ac-
tion, or of Rights to Act. (See p. 19.)

*DR Refunds, Awards and Indemnities. (See p. 20.)

Subdivisions of

E
EQUIPMENT

EQUIPMENT (furniture, fixtures, machinery and live stock)
All expenditures, whether purchase price for, or out-
lays or advance under contract or open market order for
the production of, things or parts of things, which are or
have been planned to be adapted to continuing use for
increasing the efficiency and economy of human effort, or
for sheltering, supporting, storing, carrying, or protecting
persons, animals, or things (excluding items classified
under structures) including:

*EC Caretaking, Property and Life-preserving Equipment.

(See p. 20.)
*EE Educational, Scientific and Recreational Equipment.

(See p. 21.)

*EF Furniture and Furnishings. (See p. 22.)
*EH Heat, Light, Power, Ventilation, Refrigeration and

Electrical Equipment. (See p. 24.)
*EL Livestock and Poultry (other than stock purchased for

slaughter and zoological stock. (See p. 25.)
*EM Military and Police Equipment. (See p. 26.)
*EP Production and Construction Equipment. (See p. 26.)
*ET Transportation and Conveying and Telephonic and

Telegraphic Equipment. (See p. 27.)

*EX Special and Miscellaneous Equipment. (See p. 28.)



Subdivisions of

F
FIXED CHARGES AND CONTRIBUTIONS

F FIXED CHARGES AND CONTRIBUTIONS (other than
pensions and retirement allowance) All expenditures
made to meet fixed charges against the municipality or
to aid individuals, establishments, or undertakings (ex-
cluding pensions and retirement salaries) or as gifts, in-
cluding :

*FC Contributions (educational and general welfare grants).

(See p. 29.)

*FF Fees, Licenses, Permits and Privileges. (See p. 29.)
*FG Gratuities (burial expenses and providence funds).

(See p. 29.)

*FJ Insurance and Depreciation Funds. (See p. 30.)
*FL (Loans). Interest. (See p. 30.)
*FM Support of Military Organizations. (See p. 30.)
*FP (Patents). Royalties. (See p. 30.)
*FR Rents. (See p. 30.)
*FX Other Fixed Charges and Contributions. (See p. 30.)

Subdivisions of

L
LAND

L LAND All expenditures for land or interests in land in the
nature of capital outlays as distinguished from current ex-
pense accruals including :

LE Easements.

LF Freeholds

LL Long-time Leaseholds.

LW Water Rights.

Subdivisions of

M
MATERIALS

M MATERIALS (not specifically adapted for use as supplies,
equipment or structures) All expenditures for things not



specifically adapted for use as supplies, equipment or
structures, but which enter into or become a part of the
permanent properties, equipments, or improvements or
serve to maintain the serviceable condition thereof in-
cluding:

*MF Fibre Products. (See p. 30.)

*MH Hides, Pelts, Leather and Animal Products. (See

p. 31.)

*ML Lumber and Wood Products. (See p. 31.)
*MM Metals Reduced and Metallic Products. (See p. 32.)
*MN Non-metallic Mineral Products. (See p. 32.)
*MP Paints, Painter's Materials and Varnishes. (See p. 33.)
*MR Raw Materials (extracted but not reduced or fabri-
cated.) (See p. 33.)

*MS Saps, Gums, Dyes, Grasses, Mosses, Extracts. (See
p. 33.)

MX Miscellaneous Materials and Parts.

Subdivisions of

P
PENSIONS AND RETIREMENT ALLOWANCES

P PENSIONS AND RETIREMENT ALLOWANCES. All
expenditures to persons by way of accruals of fixed
charges made as compensation for past service to the
municipality.

Subdivisions of

S
SUPPLIES

S SUPPLIES All expenditures for commodities used in the
process of operation, which are not accounted as increas-
ing the value of the permanent property assets, not main-
taining them in a serviceable condition, and which in their
use are either consumed or appreciably impaired includ-
ing:

*SA Animals. Forage and other supplies for animals. (See
p. 33.)

*SC Cleaning and Toilet Supplies. (See p. 34.)

*SE Explosives and Pyrotechnic Supplies. (See p. 35.)

*SF Fuel. (See p. 36.)



9

*SM Mechanics', Engineers', and Electricians' Supplies.
(See p. 37.)

*SP Provisions. (See p. 38.)

*SS Stationery, Drafting, Scientific and Educational Sup-
plies. (See p. 39.)

*SW Wearing Apparel and Hand-sewing Supplies. (See
p. 41.)

*SX Special and Miscellaneous Supplies. (See p. 42.)

Subdivisions of

X
LOSSES AND CONTINGENCIES

X LOSSES AND CONTINGENCIES All moneys or amounts
lost to the city by its officers or agents, through mis-
appropriation, accident, negligence or by theft, and all
expenditures for whatever purpose which cannot be allo-
cated to any of the preceding classes.

Subdivisions of

BB
STRUCTURES AND IMPROVEMENTS

Buildings

BB BUILDINGS including :

BBA Office Buildings for Administrative Purposes.

BBB Buildings Used for Operative Purposes.

BED Drainage and Sewage Disposal Plants.

BBE Buildings for Educational, Curative and Correctional

Purposes.

BBG Garages, Stables, Carriage Sheds, etc.
BBL Residences and Other Living Quarters.
BBM Museums, Auditoriums, Exhibition Halls, Club-houses

and Amusement Places.
BBP Buildings used solely for the Production of Heat,

Light, Power, Refrigeration or Water.

BBR Railroad and Marine Stations and Storerooms, Ware-
houses, etc.

BBS Stores, Storehouses, Sheds, Shelters, Warehouses, etc.
BBX Miscellaneous Buildings not otherwise classified.



10

Subdivisions of

BC
STRUCTURES AND IMPROVEMENTS

Commemorative and Ornamental Structures, Fences,
Trellises, Etc.

BC COMMEMORATIVE AND ORNAMENTAL STRUC-
TURES, FENCES, TRELLISES, etc. including :

BCA Arbors, Trellises, Fences, Pergolas, Flagpoles, etc.

BCF Fountains.

BCL Street Lamps and Posts and Signs.

BCM Memorial Slabs, Tablets, Windows, etc. (attached to

other structures).

BCR Feed Racks and Troughs.

BCS Statuary, Monuments, Arches, Gravestones.

BCT Tombs and Mausoleums.

BCW Wiring and Necessary Supports.

BCX Special and Miscellaneous, not otherwise classified.

Subdivisions of

BE
STRUCTURES AND IMPROVEMENTS

Excavations, Embankments and Surf acings

BE EXCAVATIONS, EMBANKMENTS AND SURFACINGS

including :

BEC Artificial River and Harbor Channels and Basins.

BEF Filtration Beds and Galleries.

BEP Pavements, Roads, Streets, Walks, Sidewalks and
Curbs.

BER Railway Embankments, Excavations and Tracks,
Switches and Signaling Apparatus.

BES Tunnels, Tubes, Subways, Conduits, Canals and
Ditches, such as underground conduits and pipes
for water, drainage, sewage, gas, electricity and oil,
tubes for freight and passenger traffic, canals,
ditches and surface conduits for water supply, nav-
igation, irrigation, drainage and sewage.

BEX Special and Miscellaneous, not otherwise classified.



11

Subdivisions of

BM
STRUCTURES AND IMPROVEMENTS

Mines, Quarries, Borings, Reservoirs, Wells and Cisterns

BM MINES, QUARRIES, BORINGS, RESERVOIRS, WELLS

AND CISTERNS including :

BMB Borings.

BMC Cisterns and Cesspools (including cisterns above sur-
face).

BMM Mines and Quarries.

BMR Reservoirs, Basins, Forebays, etc.

BMW Wells.

BMX Special and Miscellaneous, not otherwise classified.

Subdivisions of

BN
STRUCTURES AND IMPROVEMENTS

Non-Structural Improvements to Land

BN NON-STRUCTURAL IMPROVEMENTS TO LAND in-
cluding:

BNF Filling and Terracing.

BNH Horticultural Improvements.

BNR Razing Structures and Removing Obstructions.

BNS Sodding.

BNT Tennis Courts, Baseball Grounds, Golf Links and other

Recreational Grounds.

BNX Special and Miscellaneous, no^ otherwise classified.

Subdivisions of

BP
STRUCTURES AND IMPROVEMENTS

Piers and Wharves

BP PIERS AND WHARVES including :

BPC Concrete Piers and Wharves.
BPD Dry Docks and Marine Railways.



12

BPM Masonry Piers and Wharves.

EPS Iron and Steel Piers and Wharves.

BPT Timber Piers and Wharves.

BPX Special and Miscellaneous, not otherwise classified.

Subdivisions of

BR
STRUCTURES AND IMPROVEMENTS

Retaining and Restraining Walls, Dams, Jetties, Etc.

BR RETAINING AND RESTRAINING WALLS, DAMS,
JETTIES, etc., including :

BRB Breakwaters and Bulkheads.

BRC Intake Cribs and Structures.

BRD Dams.

BRL Levees, Rip-rap Works, Embankments, along streams

and water fronts.
BRW Retaining Walls.
BRX Special and Miscellaneous, not otherwise classified.

Subdivisions of

BV
STRUCTURES AND IMPROVEMENTS

Viaducts and Bridges

BV VIADUCTS AND BRIDGES including:

BVA Arches.

BVB Bridges as Extensions of Streets.

BVE Elevated Railways.

BVG Grade Crossings (Abolition of).

BVH Highway Bridges.

BVR Railway Bridges.

BVT Trestles and Trusses.

BVV Viaducts.

BVX Special and Miscellaneous, not otherwise classified.



13

Subdivisions of

CA
CONTRACTUAL SERVICES

Advertising and Publication of Notices (Service)

CA ADVERTISING AND PUBLICATION OF NOTICES

(Service) All expenditures for services other than per-
sonal, the end or purpose of which is to attract attention
or notice to a want or desire, or to satisfy legal require-
ments, or to make public announcements of facts, includ-
ing:

CAA Publication of Proclamations, Announcements and No-
tices of Forfeiture.
Advertisements for Bids.
(Council). Publication of Ordinances.
Advertisements for Labor and Services.
Publication of Notices of Judicial Action.
Advertisements of Sales of Property, Leases and Spe-
cial Privileges.

CAS Advertisements of Services to be Performed for Fees.
CAX Special and Miscellaneous Advertisements and Publi-
cation of Notices (service).

Subdivisions of

cc

CONTRACTUAL SERVICES
Communication Service

CC COMMUNICATION SERVICE All expenditures for ser-
vices other than personal, the end or object of which is
to transmit messages from place to place including
charges for:

CCA Telephone Service (local).

CCB Land Telegraph Service.

CCC Marine Cable Service.

CCD Delivery Charges (for mail, telephone, telegraph and

cable messages).

CCL Telephone Service Tolls (long distance).

CCM Commercial Messenger Service.



14

CCP Postal Service (postage not to include parcels post).
CCW Wireless Telegraph Service.

CCX Special and Miscellaneous Incidents of Communication
Service.

Subdivisions of

CF
CONTRACTUAL SERVICES

Freight, Express and Drayage (Transportation of things

service)

CF FREIGHT, EXPRESS AND DRAYAGE (Transportation
of things service) All expenditures for services other
than personal which have for their end or purpose the
carrying of things, animals, or deceased persons, from
place to place, whether by land or water, or for the fur-
nishing of care to such things, animals, or deceased per-
sons while in process of being actually transported in-
cluding :

CFA Removal of Ashes and Paper and Cleaning Streets.

CFC Chartering of Cars, Trains or Vessels.

CFD Local Transportation (drayage; floatage; lighterage;
switching (local movement) ; hire of animals and
vehicles for local transportation purposes, with or
without drivers or chauffeurs; loading and unload-
ing cars; stevedoring; conveying corpses (local
hearse or funeral car).

CFE Express, other than local, and incidental charges (stor-
age; recrating; reboxing or cooperage en route;
and icing and refrigerating charges en route).

CFF Freight and Incidental Charges (storage; demurrage;
recrating, reboxing or cooperage en route; and
icing and refrigerating charges en route).

CFG Removal of Garbage and Dead Animals and Abate-
ment of Nuisances.

CFT Towage, Dockage, Wharfage, Moorage and Canal
Charges of municipal-owned or chartered freight
vessels.

CFX Other Incidents of Transportation of Things, such as
duties; entry fees and brokerages; tolls; primage;
parcels post; and package delivery.



15

Subdivisions of

CH
CONTRACTUAL SERVICES

Furnishing of Heat, Light, Power, Electricity and Power

(Service)

CH FURNISHING OF HEAT, LIGHT, POWER, ELECTRI-
CITY AND WATER (Service) All expenditures for
services other than personal, the end or purpose of which
is to furnish heat, light, power, electricity as such, and
water including :

CHE Electricity Service (Current for Light and Power).

CHE Water (Flat Rate Service).

CHH Heat Service.

CHL Light Service (Oil Light or Gas Light).

CHM Water (Metered Service).

CHP Power Service.

CHX Special and Miscellaneous Furnishing of Heat, Light,
Power, Electricity and Water Service.

Subdivisions of

CL
CONTRACTUAL SERVICES

Subsistence and Support of Persons (Service)

CL SUBSISTENCE AND SUPPORT OF PERSONS (Service)
All expenditures for services other than personal, the
end or purpose of which is to provide food, lodging and
personal care to persons including:

CLA Furnishing of Food and Lodging.

CLB Furnishing of Food, Lodging and other miscellaneous.

service.

CLC Commutation of Subsistence and Support.

CLF Furnishing of Food.

CLL Furnishing of Lodging.

CLM Mileage in Lieu of Subsistence.

CLP Per Diem in Lieu of Subsistence.



16

CLX Other Incidents of Subsistence and Support of Per-
sons, such as laundry service; bath service; barber
service; gratuities (tips for service of waiters, por-
ters, etc.).

Subdivisions of

CP
CONTRACTUAL SERVICES

Printing, Engraving, Lithographing and Binding (Service)

CP PRINTING, ENGRAVING, LITHOGRAPHING AND
BINDING (Service) All expenditures for services other
than personal, the end or purpose of which is to imprint
or engrave characters on paper, cloth, or other material
for publication, and to fasten paper or other materials
together by binding including:

CPB Binding Documents, Reports, Library Books and
Newspapers.

CPD Drafting, Tracing and Blue Printing.

CPE Electrotyping and Stereotyping, independent of print-
ing.

CPJ Indexing and Editing, independent of printing.

CPL Lithographing and Engraving, independent of printing.

CPP Printing, Binding, and doing of all other acts, and in-
curring of all expenses pertaining to the publica-
tions issued by departments and independent of-
fices and their several bureaus when this is done
under a single order or contract.

CPR Proofreading, independent of printing.

CPS Stenographic Work, Typewriting, Multigraphing, etc.

CPT Taking, Developing and Printing Photographs.

CPX Special and Miscellaneous Printing, etc. (Service.)

Subdivisions of

cs

CONTRACTUAL SERVICES

Subsistence and Care of Animals and Storage and Care of
Vehicles (Service)

CS SUBSISTENCE AND CARE OF ANIMALS AND STOR-
AGE AND CARE OF VEHICLES (Service) All ex-
penditures for services other than personal, the end or



17

purpose of which is to provide for the subsistence and
care of animals and the storage and care of vehicles in-
cluding :

CSA Subsistence and Care of Animals and Care of Animal-
drawn Vehicles (one payment for all).

CSC Subsistence and Care of Animals.

CSF Furnishing Forage.

CSM Storage and Care of Motor Vehicles and Motor-drawn
Vehicles.

CSP Pasturage.

CSS Stabling (without forage).

CSV Storage and Care of Animal-drawn Vehicles.

CSX Other Incidents of Subsistence and Care of Animals
and Storage and Care of Vehicles, such as clipping ;
shoeing animals ; cleaning animals ; cleaning vehi-
cles; and veterinary services.

Subdivisions of

CT
CONTRACTUAL SERVICES

Transportation of Persons (Service)

CT TRANSPORTATION OF PERSONS (Service) All expen-
ditures for services other than personal which have for
their end or purpose the carrying of persons from place
to place, whether by land or water, or for the furnishing
of comfort incident to actual transportation including:

CTC Charter of Passenger Cars, Trains or Vessels.

CTE Interurban Electric Railroad Fares (not local).

CTL Local Transportation, (such as street car fares; ferry
charges; hire of coach, cab, carriage, or motor ve-
hicle with or without driver or chauffeur; local
stage or omnibus fares; local or suburban railroad
fares ; local or suburban fares by water ; local or
suburban rail and water fares ; and special and mis-
cellaneous local transportation charges, including
hire of launch or boat and hire of saddle animal).

CTR Steam or Electric Railroad Fares (not local).

CTS Sleeping-car, Chair-car, Drawing-room, and State-room
Fares.

CTT Towage, Dockage, Wharfage, Moorage, and Canal
Charges of municipal-owned or chartered passen-
ger vessels.



18

CTW Fares by Water (not local).

CTX Other Incidents of Actual Transportation, such as
passports ; tolls ; excess baggage ; storage incident to
travel ; long distance stage, carriage or motor ve-
hicle fares and hire ; mileage allowances ; allow-
ances other than mileage in lieu of transportation
expenses ; switching private cars or trains (local
movement) ; steamer chairs ; tips for transporta-
tion services ; transfers not included in through
tickets.

Subdivisions of

cx

CONTRACTUAL SERVICES
Special and Miscellaneous Services Other Than Personal

CX SPECIAL AND MISCELLANEOUS SERVICES OTHER
THAN PERSONAL including:

CXA Clock Regulation, Burglar Alarm and other Protective

or Preventive Services.
CXB Repairs to Structures (by contract or open market

order) .

CXC Computation and Statistical Service.

CXE Repairs to Equipment (by contract or open market


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Online LibraryLos Angeles (Calif.). Office of ControllerClassification of expenditures → online text (page 1 of 3)