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ABSTRACT

DOCUMENT RESUME

EF 000 138

Reason, Paul L.; Tankard, George G., Jr.Property Accounting for Local and State SchoolSystems. State Educational Records and ReportsSeries--Handbook III.Office of Education (DHEW), Washington, D.C.0E-21019-Bull-1959-No-2266205p.Superintendent et Documents, U.S. GovernmentPrinting Office, Washington, D.C. 20402

EDRS Price mp-$1.00 HC Not Available from EDRS.*Educational Administration, *Facility Inventory,*Guidelines, Physical Facilities, *PropertyAccounting

This handbook serves as a basic guide to propertyaccounting for local and state school systems in the U. S. Informationand guidelines are presented regarding--(1) classification ofproperty accounts, (2) definitions of property accounts, (3) measuresof school property, (4) supplies and equipment, (5) individualproperty records, and (6) summary property records. A glossary ofproperty accounting terms is included. (FS)

0E-21019

O PROPERTY ACCOUNTINGCi

for LOCAL and STATE

SCHOOL SYSTEMS

Compiled in the Office of Education by

PAUL L. REASONAssociate Chief, Educational Records and Reports

GEORGE G. TANKARD, JR.Specialist, Educational Records and Reports

COOPERATING ASSOCIATIONS :

American Association of School AdministratorsAssociation of School Business Officials

of the United States and CanadaCouncil of Chief State School Officers

National Council on Schoolhouse ConstructionNational School Boards Association

State Educational Regards andReports Sinus Handbook IIIBulletin 111t N.. 22

U.S. DEPARTMENT OFO HEALTH, EDUCATION, AND WELFAREABRAHAM RIBICOFF, Secretary

Office of EducationSTERLING M. MCMURRINt CO/Mink rtir

U,S, DEPARTMENT OF HEALTH, EDUCATION i WELFARE

OFFICE OF EDUCATION

$` THIS DOCUMENT HAS SEEN REPRODUCED EXACTLY AS RECEIVED FROM THE

PERSON OR ORGANIZATION ORIGINATING IT, POINTS OF VIEW OR OPINIONS

STATED DO NOT NECESSARILY REPRESENT OFFICIAL OFFICE OF EDUCATION

POSITION OR POLICY.

Printed 1959

Reprinted 1962

Reprinted 1965

Reprinted 1966

UNITED STATESGOVERNMENT PRINTING OFFICE

WASHINGTON : 1966

CONTENTS

Page

FOREWORD VACKNOWLEDGEMENTS VIIIINTRODUCTION XV

PART I. Property Accounts

Chapter 1. Classification of Property Accounts 3

Property accounts defined; property account numbers;units for 'property accountability; adapting to localproperty records; minimum and optional property ac-counts; descriptive and numerical entries; work in prog-ress; classification of property accounts.

Chapter 2. Definitions of Property Accounts 23

Accounts for sites; accounts for buildings; accounts forequipment.

PART II. Property Accounting Terminology

Chapter 3. Measures of School Property 87

Land measures; building measures; equipment measures.

Chapter 4. Supplies and Equipment 98

Criteria for supply items; criteria for equipment items;distinguishing between built-in and movable equipment;alphabetical list of supplies and equipment.

Chapter 5. Glossary of Terms. 122

HI

IV CONTENTS

R.

PART III. Property Accounting Records

Page

Chapter 6. Individual Property Records 147

Site record; building record; equipment recordunitcontrol; equipment recordgroup control.

Chapter 7. Summary Property Records 159

School plant site record; school plant building record;school plant equipment record; supporting services facili-ties site record; supporting services facilities buildingrecord; supporting services facilities equipment record;record for equipment unassigned to a specific plant orfacility; nonpublicly-owned property record.

INDEX 179

tis

FOREWORD

Property Accounting for Local and State School Systemswas developed through the cooperative efforts of five nation-wide education associations and the Office of Education.Over a period of 2 years, its development involved hundredsof individuals constituting a broad cross section of Americaneducation.

The handbook is the basic guide to property accountingfor local and State school systems in the United States. It isthe third handbook in the State Educational Records andReports Series undertaken at the request of a number ofnational organizations. Handbook I, The Common Core ofState Educational Information, and Handbook II, FinancialAccounting for Local and State School Systems, werepublished by the Office of Education in 1953 and 1957,respectively.

Meeting at the call of the U.S. Commissioner of Educa-tion in December 1956, a policy committee for the propertyaccounting project defined the project's purpose as the de-velopment of a property accounting manual for the guidanceof school districts, State departments of education, and theOffice of Education. Agreement was reached on the overallplan for conducting the project and the part each organiza-tion was to take.

The policy committee was composed of : Finis E. Engle-man, Executive Secretary, American Association of SchoolAdministrators ; Charles W. Foster, Executive Secretary,Association of School Business Officials of the United Statesand Canada ; Edgar Fuller, Executive Secretary, Council ofChief State School Officers ; Edward J. Braun, President,National Council on Schoolhouse Construction, succeededby Harold Silverthorn ; and W. A. Shannon, ExecutiveDirector, National School Boards Association, Inc. Fred F.Beach, Director, Administration of State and Local SchoolSystems, Office of Education, served as secretary of thepolicy committee.

V

VI FOREWORD

The first step in the overall plan was a conference ofrepresentatives of the five associations and the Office ofEducation. Held January 14 and 15, 1957, this meetingoutlined the scope and content of the property accountinghandbook.

Following the guidelines established at the planning con-ference, Office of Education staff compiled the first pre-liminary draft of the property accounting handbook. Itemsincluded in the draft met four basic criteria. Each itemprovides information that (1) is important to a local schooldistrict in the operation of the school system ; (2) isimportant to local school districts throughout the country ;(3) is needed for comparisons among local school districts ;and (4) can be maintained as a record with reasonable effort.

The first preliminary draft was subjected to criticalexamination at an advisory meeting in June 1957. Tworepresentatives each from the Association of School BusinessOfficials of the United States and Canada and the NationalCouncil on Schoolhouse Construction met with Office ofEducation staff for 5 days. This meeting played an im-portant part in refining the document for consideration atthe first national conference.

In November 1957, the First National Conference onProperty Accounting for Local and State School Systemsmet in Washington to consider the preliminary manual asit had been revised at the June meeting. The 4-day item-by-item review by 21 representatives of the cooperating or-ganizations improved the document and greatly furtheredthe project.

The revised manual, with the recommendations of thefirst national conference incorporated, was then consideredby a series of eight regional conferences to determine itssuitability under the variety of local and State conditionsto be found throughout the United States. These 3-dayconferences were held during March and April 1958 atWashington, D.C. ; Boston, Mass. ; Atlanta, Ga. ; Little Rock,Ark. ; Lincoln, Nebr. ; Salt Lake City, Utah ; Spokane,Wash. ; and Chicago, Ill. They brought together 179 repre-sentatives of the cooperating organizations to consider thehandbook page by page. On most items there was agree-ment. The comparatively few issues on which differencesexisted became topics for consideration at the secondnational conference.

FOREWORD VII

The Second National Conference on Property Accountingfor Local and State School Systems was held August 6through 8, 1958. Its membership, except in a few instances,was the same as for the first national conference. At this3-day meeting, the issues on which differences existed wereresolved, and final decisions were made on the contents ofthe handbook.

After the second national conference, the handbook wascompleted and duplicated. Copies were sent to each of theparticipating organizations. Subsequently, each of the fivecooperating organizations officially approved the handbookas the basic guide for property accounting for local andState scl.,-)ol systems in the United States and recommendedthat Fet Jral, State, and local agencies effect its use promptlyand completely.

Handbook III will need to be revised from time to time tomeet changing property accounting needs. Through suchaction, its effectiveness may be maintained.

MARTIN ESSEX, President, American Association of SchoolAdministrators

P. M. MUIR, President, Association of School BusinessOfficials of the United States and Canada,

G. E. WATSON, President, Council of Chief State SchoolOfficers

GEORGE D. ENGLEHART, President, National Council onSchoolhouse Construction

ROBERT E. WILLIS, President, National School Boards Asso-ciation, Inc.

LAWRENCE G. DERTHICK, U. S. Commissioner of Education

E. GLENN FEATHERSTON, Assistant Commissioner, Divisionof State and Local School Systems, Office of Education

FRED F. BEACH, Director, Administration of State andLocal School Systems, Office of Education

ACKNOWLEDGMENTS

Ray L. Hamon, Chief, School Housing, and N. E. Viles, AssociateChief, School Housing, U.S. Office of Education, were principaltechnical consultants to the project. In this capacity, they pro-vided invaluable guidance throughout the handbook's development.Special acknowledgment is made to Alpheus L. White, AssistantSpecialist, Local School Administration, U.S. Office of Education,for his valuable contributions in the preparation of the first andsecond preliminary drafts of the handbook. The project wasconducted in the State School Systems Section of the Office ofEducation, of which James E. Gibbs, Jr., is chief.

Many individuals actively shared in developing this handbook.In many instances, local and State school officials made contribu-tions in the form of suggestions which were channeled throughdesignated representatives.

It is obviously impossible to list the name of each person whomade an important contribution. The following list is limited,therefore, to representatives of the five cooperating associationsand the Office of Education who participated in national andregional conferences where the decisions were made that deter-mined the contents of the handbook. In a few instances, oneperson represented more than one association at a conferenceand has been listed under each.

The great majority of individuals listed participated in regionalconferences. Participation in other conferences is indicated bynumbers placed after the names of the individuals concerned,according to the following legend :

(1) Planning Conference (3) First National Conference(2) .Advisory Meeting (4) Second National Conference

American Association of

MAX G. ABBOTT, Superintendent,Uintah School District,Vernal, Utah

MARSHALL G. BATHO, Superintendent,Evergreen Park Community HighSchool, Evergreen Park, Ill.

VIII

School Administrators

EDWARD J. BRAUN, AssistantSuperintendent, Arlington, Va. (4)

C. M. BUSSINGER, DivisionSuperintendent, Loudoun County,Leesburg, Va.

ACKNOWLEDGMENTS IX

SHIRLEY COOPER, Associate ExecutiveSecretary, American Associationof School Administrators,Washington, D. C. (1) (3)

WILLIAM H. CURTIS, Superintendent,Wallingford, Conn. (1) (3)

FINIS E. ENGLEMAN, ExecutiveSecretary, American Associationof School Administrators,Washington, D, C. (1)

RAYBURN J. FISHER, AssistantSuperintendent, Jefferson County,Birmingham, la.

BEN FORT, County Superintendent,Boston, Tex.

R. E. GEREN, Business Manager,Ponca City, Okla.

HAYS GIBSON, Superintendent,Conway, Ark.

THOMAS S. GWYNN, JR., AssistantSuperintendent, Prince GeorgesCounty, Upper Marlboro, Md.

GEORGE E. HARRIS, AdministrativeAssistant, Clark County,Las Vegas, Nev.

HOWARD W. HEDING, AssociateProfessor of Education, OklahomaState University, Stillwater, Okla.

SAMUEL I. HICKS, Superintendent,Pearl River, N.Y.

L. W. HINTON, CountySuperintendent, Sangamon County,Springfield, Ill.

R. D. HORSMAN, Superintendent,Mount Lebanon Public Schools,Pittsburgh, Pa.

DALE E. HOWARD, Superintendent,Texarkana, Tex.

CLIFTON A. HUSSEY, Superintendent,Mead, Wash.

T. E. MABRY, Superintendent,Spartanburg County, Inman, S. C.

EDWARD C. MANNING,Superintendent, SupervisoryUnion #21, Hampton, N.H.

DONALD A. MCCONNELL,Superintendent, JunctionCity, Kans.

D. E. NELSON, Superintendent,Schuyler, Nebr.

RALPH C. NORRIS, Superintendent,Polk County, Des Moines, Iowa

C. L. PERRY, AssistantSuperintendent-Business Manager,Caddo Parish, Shreveport, La.

G. WARREN PHILLIPS,Superintendent, Valparaiso, Ind.

RALPH W. PROCTOR, Superintendent,South Braintree, Mass.

WILLIAM E. PURCELL,Superintendent, Lake County,Crown Point, Ind.

F. T. RUDY, Executive Assistant tothe Superintendent,Columbus, Ohio

ARMOND H. SCHULER,Superintendent, Atlantic, Iowa

J. LOWELL SCOTT, Superintendent,Potlatch, Idaho

KENNETH F. WOODBURY, AssistantCommissioner, State Departmentof Education, Trenton, N.J.

Association of School Business Officialsof the United States and Canada

NORMAN J. AARON, AssistantSuperintendent, Fulton County,Atlanta, Ga. (4)

SAMUEL ALEXANDER, AssistantSuperintendent, Jefferson County,Louisville, Ky.

L. A. AZLIN, Finance Officer,Petersburg, Va.

ROSS BONAR, AssistantSuperintendent, Kanawha County,Charleston, W. Va.

FRANK M. BROCK, AssistantSuperintendent, Seattle, Wash.

LEO J. BURKE, Business Manager,Boston, Mass.

L. ORVILLE CALHOUN, Director ofBusiness Affairs, Duval County,Jacksonville, Fla.

C. CARROLL CRAWFORD, Secretary-Business Manager,Kalamazoo, Mich.

X ACKNOWLEDGMENTS

Join A. Comm; Controller,Los Angeles City Schools,Los Angeles, Calif,

CLARENCE L. DEWEES, AssistantDirector of Finance, State Boardof Education, Oklahoma City, Okla.

JOHN F. DOOLEY, Assistant DistrictSuperintendent, 3d SupervisoryDistrict, Suffolk County,Huntington, N.Y.

ARTHUR FARRAR, Superintendent,Elgin, Okla.

RUSSELL J. FLANAGAN, AssistantSuperintendent, New Haven, Conn,

JAMES H. FOLEY, Assistant.Superintendent, Providence, R.I.

HERBERT 3. FORSBERG, Clerk of theBoard of Education, Duluth, Minn,

CHARLES W. FOSTER, ExecutiveSecretary, Association of SchoolBusiness Officials of the UnitedStates and Canada,Evanston, Ill. (1)

PAUL L. FRANKLIN, DusinessManager, Meridian, Miss.

WILLIAM J. GORMAN, AssistantBusiness Manager, Boston, Mass.

ALFRED E. GRANT, Assistant,Superintendent, Cranston, RI,

CRAWFORD GREENE, Director ofBusiness Affairs, HillsboroughCounty, Tampa, Fla. (2) (3) (4)

WALTER F. GUSTAFSON, Director ofFinancial Affairs,Minneapolis, Minn.

HOMER W. HEATHMAN, JR., Chief,Public School Finance Division,Department of Flaance andAdministration, Santa Fe, N. Mex.

EDWARD R. HOLLEY, Comptroller,Board of Education, Atlanta, Ga.

HAROLD L. HOWARD, Clerk-Treasurer,Dayton, Ohio

WALTER L. HOWARD, AssistantSuperintendent, HarlandahSchools, San Antonio, Tex.

FLORAN HUTCHINSON, BusinessManager, Farmington, N. Mex.

GEORGE J. HUMS, AssistantSuperintendent, Mishawaka, Ind.

FRED L. KELLY, Business Manager,Birmingham, Ala.

FRED L. KENNEY, Director,Administrative Services, StateDepartment of Education,Augusta, Maine

ROBERT IL KUHN, School AuditsSupervisor, Ernst and Ernst,Chicago, Ill.

WAVIER R. LATAPIE, ChiefAccountant, Orleans Parish,New Orleans, La.

ARTHUR R. LEHNE, Director ofEducational Expenditures,Chicago, Ill.

jortN W. LEWIS, AssistantSuperintendent, Baltimore, Md.

HARRY S. LIVENGOOD, BusinessManager, Salisbury, N.C.

E. W. LUNDQUIST, Business Manager,Cedar Rapids, Iowa

1-IERROLD V. MANN, Secretary-Business Manager,Des Moines, Iowa

TEMPLE B. MAYHALL, Director,Division of School Plant,Austin, Tex. (2) (3)

J. H. IVIcDANIEL, Business Manager,Greenwood, S.C.

JOSEPH P. MCELLIGOTT, Supervisorof Accounts, San Francisco,Calif. (1)

FRED W. MCEWEN, AssistantSuperintendent, Jackson, Miss.

PETER P. McGonw, Director,Division of Business Services,Jefferson County, Lakewood, Colo.

GRAHAM R. MILLER, AssistantSuperintendent, Denver, Colo.

W. J. MINTON, AssistantSuperintendent, Broward County,Fort Lauderdale, Fla.

JOHN J. MURRAY, AssistantSuperintendent, Wilmington, Del.

EDWIN H. PARRISH, AssistantSuperintendent, Omaha, Nebr.

JOSEPH C. RAGONE, Secretary, Boardof Education, Camden, N.J.

JOHN M. REICKS, AssistantSuperintendent, Washington, D.C.

GEORGE E. S. REYNOLDS, BusinessAdministrator, Washington, D.C.

ROY S. RICKETTS, Controller,Peoria Public Schools, Peoria, Ill.

ACKNOWLEDGMENTS XI

Tom D. RIDDLE, Director of Finance,Las Cruces, N. Mex.

GUY E. Rooms, Business Managerand Treasurer, Hot Springs, Ark,

S. GORDON RUDY, Secretary-BusinessManager, York, Pa,

W. A. SAVAGE, AssistantSuperintendent, Casper-MidwestSchools, Casper, Wyo.

Emir, E, SCHMIERER, AssistantSuperintendent, Mitchell, S. Dak,

CHARLES E, SELLE, Clerk-Treasurer,Bonner County Class A SchoolDistrict #82, Sandpoint, Idaho

DAVID M. SHUPE, Superintendent ofBuildings and Grounds, WeberCounty, Ogden, Utah.

ARTHUR F. TALLMAN, Field Auditor,State Department of Education,Carson City, Nev.

H, H. TURPEN, AssistantSuperintendent, Nashville, Tenn,

BERNARD H. VOGES, Director ofSchool Finance and Statistics,State Department of Education,Jefferson City, Mo,

CONNELL C. WARD, Clerk-BusinessManager, Salem, Oreg.

PATRICK J. WILLIAMS,Superintendent of Buildings andGrounds, Burlington, Vt.

C. B. WRIGHT, Business Manager,Fargo, N. Dak.

EININ WUNSnli, Auditor, Board ofSchool Directors, Milwaukee, Wis.

Council of Chief State School Officers

Except where indicated differently, Council representatives arestaff members of State departments of education.ALFRED ANDREOZZI, Senior

Departmental Business Manager,Providence, R.I.

T. J. BERNING, AssistantCommissioner, St. Paul, Minn,

SAMUEL M. BISHOP, AssistantSuperintendent, Springfield, Ill.

WILLIAM B. BLACK, Chief SchoolPlant Specialist, School BuildingAssistance Commission,Boston, Mass.

P. H, BOMAR, Finance Officer,Columbia, S. C.

JOHN L. CAMERON, Director, Divisionof School Planning,Raleigh, N.C. (1) (3)

HOWELL LEE CANNON, Director,School Finance, Salt LakeCity, Utah

ARTHUR E. CHAPMAN, Supervisor ofSchool Buildings, Richmond, Va.

W. DWIGHT DARLING, AssistantSuperintendent, Columbus, Ohio

L. G. DILLENSCHNEIDER, Director ofBudgets and Finance,Santa Fe, N. Mex.

DWIGHT F. DILTS, Second AssistantSuperintendent, Carson City, Nev.

GEORGE D. ENGLEHART, Director,School Building Services,Jefferson City, Mo. (3) (4)

DON L. ESSEX, Director, Division ofSchool Buildings and Grounds,Albany, N.Y. (1) (3) (4)

PAUL R. PILLION, Chief, Division ofAdministration, Concord, N.H. (4)

EDGAR FULLER, Executive Secretary,Council of Chief State SchoolOfficers, Washington, D.C. (1)

DWAYNE E. GARDNER, Consultant,School Plant Services,Lincoln, Nebr.

PHIL GRUBER, Director, Division ofSchoolhouse Planning,Oklahoma City, Okla.

EDWARD H. GUICE, ArchitecturalConsultant, Austin, Tex.

JOHN P. HAMILL, AssistantSupervisor, School BuildingService, Richmond, Va.

WILLIAM K. HAMILTON, Supervisorof School Finance, State Board ofSchool Finance, Charleston, W. Va.

XII ACKNOWL

RENE L. HERBST, AssistantSuperintendent, Dover, Del.

CLARENCE M. Mu, Director ofResearch, Santa Fe, N. Mew,

BEN F. HINS, Director of Research,Pierre, S. Dak.

GEORGE G. HOWE; Fiscal Officer,Olympia, Wash.

JOE L. HUDSON, Director,Disbursements and Accounting,Little Rock, Ark.

ROBERT P. ISAAC, AdministrativeAssistant, Juneau, Alaska

ALLEN P. JEFFRIES, School BuildingSupervisor and Assistant FinanceOfficer, Boise, Idaho

RAY H. JOHNSON, Chief, Bureau ofSchool Apportionments andReports, Sacramento, Calif.

LOREN L. LITTLE, Auditing Division,Springfield,

RICHARD J. PENROD, Accountant,Juneau, Alaska

ERVIN PEREGRINE, Consultant,School Finance, Law and Accounts,Pierre, S. Dak.

T. WESLEY PICKEL, Coordinator,Division of School Plant, PupilTransportation, and SpecialServices, Nashville, Tenn.

GMENTS

JAMES L. REID, Assistant Directorand Supervisor, School PlantPlanning, Baltimore, Md. (3) (4)

GEORGE E. SANBORN, AssociateConsultant, School Buildings,Hartford, Conn.

IvAN N. SEIBERT, Director,Administration and Finance,Des Moines, Iowa

PHILIP S. SHAW, Assistant StateAuditor, State Auditor's Office,Tallahassee, Fla.

ALLEN C. SMITH, Director, Divisionof Administration and Finance,Atlanta, Ga.

ROY G. SMITH, Director, Division ofBuildings and Grounds,Frankfort, Ky.

H. Z. SNELL, Director, Budgets andLoans, Little Rock, Ark.

ALFRED E. SPECK, Director, Divisionof Schoolhouse Planning,Indianapolis, Ind.

JAMES L. TURNBULL, AssistantSuperintendent, Salem, Oreg.

A. MILLS WILDER, Consultant,School Bond Loan Program,Lansing, Mich.

KENNETH F. W00DBURY, AssistantCommissioner, Trenton, N.J.(3) (4)

National Council on Schoolhouse Construction

T. J. BERNING, AssistantCommissioner, State Departmentof Education, St. Paul, Minn.

EDWARD J. BRAUN, AssistantSuperintendent, Arlington, Va.(1) (4)

CHARLES BURSCH, School PlantConsultant, State Department ofEducation, Carson City, Nev.

DONALD 0. BUSH, Director, SchoolBuilding Services, StateDepartment of Education,Lincoln, Nebr.

ROBERT M. COCHRANE, Director,School Plants and Transportation,State Department of Education,Denver, Colo.

SIMEON J. DOMAS, Administrator,School Building AssistanceCollimission, Boston, Mass.

GEORGE D. ENGLEHART, Director,School Building Services, StateDepartment of Education,Jefferson City, Mo.

R. N. FINCHUM, Director of SchoolPlant, State Department ofEducation, Nashville, Tenn. (4)

FRED M. FOWLER, Director, SchoolBuilding Planning, StateDepartment of Public Instruction,Salt Lake City, Utah

N. L. GEORGE, AssistantSuperintendent,Oklahoma City, Okla.

777

ACKNOWLEDGMENTS XIII

JAMES L. GRAHAM, Director, Divisionof Administration and Finance,State Department of Education,Tallahassee, Fla.

THOMAS J. HIGGINS, Director ofBuilding Surveys, Chicago, Ill.

WILLIAM E, LEHR, AssistantSuperintendent, Baltimore, Md.(2) (3) (4)

RUSSELL E. LEIST, School FacilitiesSurveyor, Chicago,

C. W. MCGUFFEY, Chief, Office ofSchool Plant Services, StateDepartment of Education,Atlanta, Ga.

WILLIAM H. MOORE, Supervisor ofSchool Plant Services, StateDepartment of Education,Little Rock, Ark,

T. H. NAYLOR, JR., ExecutiveSecretary, State EducationalFinance Commission,Jackson, Miss.

GARFIELD B. NORDRUM, Director,School Construction Fund, StateDepartment of Public Instruction,Bismarck, N. Dak. (2) (3)

C. L. PERRY, AssistantSuperintendent-Business Manager,Caddo Parish, Shreveport, La.

Tom D. RIDDLE, Director of Finance,Las Cruces, N. Mex.

CHARLES T. ROBERTS, Chief, School

Plant Section, Texas EducationAgency, Austin, Tex,

JAMES C. SCIIOOLER, Consultant,School District Reorganization,School Transportation, and SchoolBuildings, State Department ofPublic Instruction, Pierre, S. Dak.

G. DEWEY SMITH, AssistantSuperintendent, Kansas City, Mo.

W. B. SOUTHERLIN, Supervisor,School Plant Services, StateEducational Finance Commission,Columbia, S.C.

ARNOLD C. TJOMSLAND, Director,State School Building Program,State Department of PublicInstruction, Olympia, Wash.

A. MILLS WILBER, Consultant, SchoolBond Loan Program, StateDepartment of Public Instruction,Lansing, Mich.

EDWARD F. WILCOX, Director of FieldServices, State Department ofEducation, Providence, R.I.

DELOS D. WILLIAMS, Director,Schoolhouse Planning and FederalAid, State Department ofEducation, Salem, Oreg.

W. 0. WILSON, Director of BusinessServices, Logansport, Ind.

KENNETH F. WOODBURY, AssistantCommissioner, State Departmentof Education, Trenton, N.J.

National School Boards

JOSEPH A. ALIBERTI, ExecutiveSecretary-Treasurer, Maine SchoolBoards Association,Rumford, Maine

ERNEST E. AYRES, Chief Examiner,State Department of Education,Oklahoma City, Okla.

RICHARD C. BROWN, ExecutiveSecretary, Nebraska School BoardsAssociation, Hoidrege, Nebr.

MARY K. COOLEY, Director, NationalSchool Boards Association, Inc.,Hillsville, Va. (3)

JAY L. GLEASON, SR., ExecutiveSecretary, Montana School Boards

I

Association, Inc.

Association, Livingston, Mont.EDMUND GROOMES, President, Iowa

Association of School Boards,Menlo, Iowa

CYRUS M. HIGLEY, Treasurer,National School BoardeAssociation, Inc., Norwich, N.Y.(3) (4)

GORDON NELSON, ExecutiveSecretary, Associated SchoolBoards of South Dakota,Rapid City, S. Dak.

LEWIS F. NICOLINI, Member,Mishawaka Board of SchoolTrustees, Mishawaka, Ind.

XIV ACKNOWLEDGMENTS

0. K. O'FALLON, Secretary, KansasAssociation of School Boards,Manhattan, Kans.

PAUL V, PETTY, Professor of SchoolAdministration, University ofNew Mexico, Albuquerque, N. 111fex,

D. Ross PUGMIRE, Professor ofEducation, University ofOklahoma, Norman, Okla.

W. A. SHANNON, Executive Director,National School BoardsAssociation, Inc., Chicago, Ill.(1) (3) (4)

MERL W. STUBBS, Chairman, Boardof Trustees, Moscow SchoolDistrict 281, Moscow, Idaho

BEN A. SYLLA, Field Secretary,,Illinois Association of SchoolBoards, Chicago, Ill.

DONALD R. THOMSEN, Assistant inSchool Finance, State Departmentof Education, Tallahassee, Fla.

NEAL H. TRACY, Assistant to theExecutive Secretary, ColoradoAssociation of School Boards,Boulder, Colo,

P. 0. VAN NESS, Executive Secretary,Pennsylvania State SchoolDirectors Association,Harrisburg, Pa,

WILLIAM H. WAGONER, AssociateExecutive Secretary, NorthCarolina State School BoardsAssociation, Chapel Hill, N.C.

JAMES W. WHITEHEAD, ExecutiveSecretary, MassachusettsAssociation of School Committees,Inc., New Bedford, Mass.

Research Division of the National Education Association

VICTOR 0. HORNBOSTEL, AssistantDirector of Research,Washington, D.C. (1) (3) (4)

Office of

NEIL W. ACKLAND, RegionalRepresentative, Boston, Mass.

HIRAM S. BURDETTE, RegionalRepresentative, Atlanta, Ga.

GERALD M. CHERRY, ProgramOperations Advisor, Maintenanceand Operation Section,Washington, D.C.

EMERY M. FOSTER, Chief, ResearchStudies and Surveys Section,Washington, D.C. (1)

JAMES E. GIBBS, JR., Chief, StateSchool Systems Section,Washington, D.C. (4)

ROBERT D. ORCUTT, Associate FieldRepresentative, Chicago, Ill.

EDWARD W. PAULETTE, FieldRepresentative, Atlanta, Ga,

SAM M. LAMBERT, Director ofResearch, Washington, D.C, (1)

Education

HoYT W. POPE, Research Assistant,Washington, D.C. (1)

SAMUEL SCHLOSS, Specialist inEducational Statistics,Washington, D.C. (4)

WILLIAM R. SKIPPING, Senior FieldRepresentative, Dallas, Tex.

J. L. WATSON, Field Representative,Kansas City, Mo.

THOMAS R. WELLS, FieldRepresentative, Denver, Colo.

JOEL WILLIAMS, Chief, Local SchoolSystems Unit, Research Studiesand Surveys Section,Washington, D.C. (3)

JAMES WOOFTER, FieldRepresentative, Atlanta, Ga.

INTRODUCTION

THIS HANDBOOK is a guide to property accounting for localand State school systems, It classifies and defines the specificitems of information about land, buildings, and equipment thatneed to be comparable among local school systems and amongStates, and presents additional terminology essential to theireffective use. As such, it is concerned primarily with the elemen-tary, secondary, and community college levels of education.

The items of information are called property accounts. Theyhave been developed for use on record forms to be kept by localschool districts or other units operating schools. Together withtheir standard definitions, these property accounts form the basisfor accurate recording, reporting, and interpreting of propertyinformation. Designed for use by all concerned with schoolproperty, they provide the basis for maintaining essential informa-tion about school property, and for making reports to agenciesconcerned and to the public.

Universal use of the standard accounts and terminology in thishandbook will

1. Help to insure appropriate initial recording of property data;2. Improve the accounting for school property;3. Improve the management and utilization of school property;4. Improve school budgeting;5. Facilitate evaluation of the adequacy of school property;6. Facilitate evaluation of property for insurance purposes;7. Improve the accuracy of local, State, and national summaries;8. Facilitate comparisons of property information among communities

and among States;9. Enable local and State educational authorities to otbain more suitable

needed information for policy determination;10. Improve the accuracy of needed information for policy determination;11. Facilitate and improve reliable reporting to the public on the condi-

tion and progress of education; and12. Facilitate the determination of property needs at all levelslocal,

State, and national.

The recommended accounts are adaptable to any school system,regardless of size or program. They are comprehensive in orderto cover the great variety of conditions to be found throughoutthe country. Yet, they are arranged so that any school system

XV

XVI INTRODUCTION

can easily select those that are applicable to the kinds and amountof property under its jurisdiction and control.

As an aid to using the property accounts, chapters 6 and 7present, for illustrative purposes, the entire classification of stand-ard accounts as it might be used with record forms. The readermay wish to refer to these forms from time to time in connectionwith the usage of the standard accounts and definitions appearingin chapters 1 and 2.

Additional features of the handbook are chapter 3 which definescommonly used measures of school property, and chapter 4 whichprovides criteria for distinguishing between supplies and equip-ment as well as a detailed list of material items that have beenclassified as equipment or supply items. Cross referencing hasbeen used abundantly in order to make the handbook easier to use.

This handbook does not treat all phases of property accounting.Additional studies planned for future development will concernthemselves with other aspects.

Property Accounting for Local and State School Systems is thethird handbook in the State Educational Records and ReportsSeries. Items and terminology in it have been closely correlatedwith pertinent items and terminology in Handbook I, The CommonCore of State Educational Information,' and Handbook II,Financial Accounting for Local and State School Systems.2 Thefourth handbook in the series will deal with personnel accounting.When Handbooks I, II, III, and IV have been completed, it willbe necessary to reappraise items and definitions in the light ofexperience gained through usage to determine what modifications,if any, need to be made.

1 Reason, Paul L., Foster, Emery M., and Will, Robert F. The Common Core of State Educa-tional Information. Washington, U.S. Government Printing Office, 1953. (U.S. Departmentof Health, Education, and Welfare, Office of Education, State Educational Records and ReportsSeries : Handbook 1, Bulletin 1953, No. 8.)

2 Reason, Paul L., and White, Alpheus L. Financial Accounting for Local and State SchoolSystems, Standar4 Receipt and Expenditure Accounts. Washington, U.S. Government PrintingOffice, 1957. (U.S. Department of Health, Education, and Welfare, Office of Education, StateEducational Records and Reports Series : Handbook 11, Bulletin 1957, No. 4.)

PROPERTY ACCOUNTS

CHAPTER 1

Classification of Property Accounts

THIS CHAPTER contains the standard classification of propertyaccounts recommended for the use of local school districts andother units operating schools. The classification is arranged tomeet the needs of all types of school districts.

PROPERTY ACCOUNT DEFINED

A property account, as used in this handbook, is a descriptiveheading under which is recorded specific information about land,buildings, and equipment under the jurisdiction and control ofschool districts and any other units that operate schools.

Property accounts are items of information that would be kepton an appropriate accounting or record form. They provide thebasis for maintaining essential information about school propertyand the basis for making essential reports to agencies concernedand to the public.

In terms of use, they are of two types : (1) Those used forrecording information regarding cost and quantity of property(for example, Account 131.1, Cost of Original Site), and (2)those used for identifying and describing property (for example,Account 113, Dates of Acquisition) .

In terms of design, the property accounts also divide them-selves into two types : (1) The multiple choice or checklist type,and (2) the open type.

The multiple choice or checklist type consists of a basic propertyaccount with standard items of information listed under it fromwhich a selection is made to describe the particular property.This type is illustrated by Account 111, Use of Site. Under thisheading are several choices with standard definitions from whichone should be selected and recorded on a form to show the use ofa site.

The open type consists of a basic property account whichspecifies in standard terminology the kinds of information to berecorded under it, leaving space for entries, but not providing

3

nr

.,

4 PROPERTY ACCOUNTING

the specific choices. All area, cost, and number accounts are ofthis type. Specific examples are Account 120, AREA OF SITE ;Account 131.1, Cost of Original Site ; and Account 241.11, Numberof Regular Classrooms.

Presented below is an abbreviated classification showing majorclasses of property accounts contained in this handbook. Thedetailed classification begins on page 8. Illustrations of how thedetailed classification might be used with record forms are shownin chapters 6 and 7.

liR

ABBREVIATED CLASSIFICATION OF PROPERTY ACCOUNTS

SITES

100 Series

110. SITE IDENTIFICATION120. AREA OF SITE130. COST OF SITE

BUILDINGS

200 Series

210. BUILDING IDENTIFICATION220. SIZE OF BUILDING230. COST OF BUILDING240. INSTRUCTION AREAS IN BUILDING250. ADMINISTRATION AREAS IN BUILDING260. CIRCULATION AREAS OF BUILDING270. SERVICE AREAS IN BUILDING2$O. SERVICE SYSTEMS IN BUILDING

EQUIPMENT

300 Series

310. EQUIPMENT UNDER UNIT CONTROL320. EQUIPMENT UNDER GROUP CONTROL

PROPEIITY ACCOUNT NUMBERS

The numbers appearing to the left of the property accounts areused primarily for identification purposes. They may also be usedwith necessary adaptations as an accounting code by local and

f.,,44k,

CLASSIFICATION OF PROPERTY ACCOUNTS 5

State school systems with either machine methods of accountingor pen-and-ink methods.

UNITS FOR PROPERTY ACCOUNTABILITY

In the classification which begins on page 8, the units forproperty accountability fall into three major categories : (1)School plants, (2) supporting services facilities, and (3) equip-ment unassigned to a specific plant or facility.

In the first category, school plants, the unit for propertyaccountability is each plant. That is, a set of records is main-tained on the total property comprising each school plant, ac-counting for it as a unit. A school plant is defined as the site,buildings, and equipment constituting the physical facilities usedby a single school or by two or more schools sharing the use ofcommon facilities. The specific accounts that apply to schoolplants are indicated in the classification of property accolmts by"X's" in column 3, titled "School Plants."

In the second category, supporting services facilities, the unitfor property accountability is each facility. That is, a set ofrecords is maintained on the total property comprising eachsupporting services facility, accounting for it as a unit. A sup-porting services facility is a piece of land, a building, or part of abuilding that serves more than one school plant, or is not part ofany given school plant. Examples are an administration buildingand, a pupil transportation bus parking lot. The specific accountsthat apply to supporting services facilities are indicated in theclassification of property accounts by "X's" in column 4, titled"Supporting Services."

In the third category, equipment unassigned to a specific plantor facility, the unit for property accountability is the individualpiece of equipment or equipment group. That is, a record ismaintained on each piece of equipment or each equipment group,depending upon whether the equipment in question is under unitcontrol or group control. Equipment unassigned to a specificplant or facility is equipment that is used with more than oneschool plant, more than one supporting services facility, or com-binations of the two ; and equipment that is in storage. Examplesof such equipment are school buses, power mowers used generallythroughout the school district, and equipment in a warehouseawaiting distribution or disposal. The specific accounts that applyto equipment in this category are indicated in the classificationof property accounts by "X's" in column 5, titled "EquipmentUnassigned."


ADAPTING TO LOCAL PROPERTY RECORDS

The property accounts in the classification are recommended asthose which need to be comparable among school districts through-out the country. The amount and kinds of property owned orused vary greatly from place to place, and the accounts in thischapter have been designed to cover this variety. For this reason,few, if any, school districts would need all of the accounts shown.

The property which a district owns or uses would govern thespecific property accounts to be utilized. For example, a districtwith only school buildings would not need any of the accountsdealing with supporting services facilities. Some school districtswould, in all probability, have need for special information notincluded in this handbook and for which there would be no needfor comparability among districts. The recommendations in thishandbook are not intended to be restrictive on such information.

The property accounts in this handbook are for use in account-ing for property that is owned solely or jointly by the schooldistrict or is assigned to and controlled by the school district forits regular use, including both publicly-owned and nonpublicly-owned. For example, municipally-owned property is recordedunder these accounts when it is assigned to a school district, butit is not recorded under them when it is only temporarily loanedto the district. Also, common-carrier vehicles used in the pupiltransportation program are not recorded under these accounts.

Some of the property accounts have application only forproperty which is owned by the school district or other unitmaintaining the property records. These accounts are indicatedby a notation to that effect which applies also to any subitemsunder the particular heading. For example, the notation, (ForRecords of Owning Unit Only) , following account 130 also indi-cates that accounts 131 and 132 are applicable only to sites ownedby the unit maintaining the records.

MINIMUM AND OPTIONAL PROPERTY ACCOUNTS

Most of the property accounts in this chapter are recommendedfor use by every school district insofar as it has property towhich the accounts apply. A few accounts have been includedfor districts that wish to go beyond the minimum recommenda-tions and these optional accounts have been designated in theclassification by asterisks (*) placed after the account numbers.

DESCRIPTIVE AND NUMERICAL ENTRIES

There are two types of entries that are made under the propertyaccounts in this handbook : (1) Numerical, and (2) descriptive.


Numerical entries are concerned with the number, area, andcost of pieces of property. The specific accounts employing thistype of entry are indicated in the classification by the symbol"NE" appearing in column 6, titled "Type of Entry." Theamounts recorded under these accounts are increased or decreasedas changes occur which add to, or reduce, the original figure thatwas entered at the time of acquisition. Explanation of how thechanges apply to each account will be found in the definition ofthe account in chapter 2. The numerical entries used on theiecord forms are given below.

Original Figure at Acquisition (0F)The figure entered into therecords at the time property was accepted by the school district for its use.Once entered on the record, this figure remains unchanged until the dis-trict disposes of or releases the property.

Additions After Acquisition (AA)Additions made in the accountsafter the property was accepted by the school district for its use.

Reductions After Acquisition (RA)Reductions made in the accounts asa result of the sale, turn-in, loss, or other disposal of the entire propertyor part of it after acceptance of the property for use by the school district.

Adjusted Figure (AF)The sum of the original figure at acquisition andadditions after acquisition minus reductions qter acquisition.

Descriptive entries are concerned with the identification andclassification of property. The specific accounts employing thistype of entry are indicated in the classification by the symbol"DE" appearing in column 6, titled "Type of Entry." Theseentries ara subject to change when the piece of property beingidentified changes. They are not subject to adjustments for in-creases or reductions as are numerical entries dealing with cost,area, and number. For example, if a gravity warm air furnace isreplaced by a system of unit ventilators, the entry under Account281.11, Central Heating System, would be changed accordingly.

WORK IN PROGRESS

Work in progress consists of buildings under contract orconstruction, but which have not been finally accepted by theschool district. It is recommended that a school district maintaintemporary records for each building that is in process of con-struction. When the building is finished, the same form maybecome ',he permanent record for that building. A building underconstruction by school district employees but which has not beencompleted is also classified as work in progress.

PROPERTY ACCOUNTING

CLASSIFICATION OF PROPERTY ACCOUNTS

The property accounts are defined in chapter 2. The page con-taining the definition of each account is indicated in theclassification under the column heading "Definition Page Number."

DEF.CLASSlisCATION OF PROPERTY Accou NTS PAGE

No.

ACCOUNTS FOREACH UNIT OF

Accou NTAI3ILITY

1 2

TYPEOF

ENTRY

6

SITES100 Series

110. SITE IDENTIFICATION

111 USE OF SITE111.1 SCHOOL SITE

111.11 Elementary School Plant111.12 Secondary School Plant111 . 13 Combined Elementary and Secondary

School PlantIII . 14 Community College PlantIII . 15 Combined Secondary School and

Community College Plant111,16 Other School Plant

111.2 SUPPORTING SERVICES SITE.

III . 201 Administration BuildingIII . 202 Instruction Building111.203 Pupil Transportation Building111.204 Maintenance Building111.205 WarehouseIII . 206 Food Services Building111.207 Student Dormitory111 208 Living Quarters for Professional

Personnel111.209 Living Quarters for Service

Personnel

23

23

24

2424

2424

2525

25

25252626262626

26

26

XI X2X X

X

XX

XX

XX

DE 3DE

DEDE

DEDE

DEDEDEDEDEDEDE

DE

DE

1 X's in this column indicate accounts and entries to be kept for school plants.2 X's in this column indicate accounts and entries to be kept for supporting services facilities.3 The symbol "DE" indicates the descriptive entries or accounts for which descriptive entries

are made.


CLASSIFICATION OF PROPERTY ACCOUNTSDEP,PAGENo.

1 2

111.210 Public Library Building 27111.211 Playground Building 27111.212 Community Services Building 27111,213 Investment Building 27111.214 Other Building 27111.215 Vacant Site in Use 28111.216 Other Site 28

112. OWNERSHIP OF LAND 28

112.1 PUBLICLY-OWNED LAND 28

112.11 District-Owned 28112.12 Municipally-Owned 28112.13 Authority-Owned 28112.14 Other Public Ownership 28

112.2 NONPUBLICLY-OWNED LAND 28

113. DATES OF ACQUISITION 28

113.1 DATE (S) OF ACQUISITION OFORIGINAL SITE 29

113,2 DATE OF ACQUISITION OF EACHADDITION TO ORIGINAL SITE 29

115. DATE OF DISPOSAL 29

120. AREA OF SITE 29

130. COST OF SITE (For Records of OwningUnit Only) 29

131. COST OF LAND 29

131.1* COST OF ORIGINAL SITE 30131.2* COST OF ADDITIONS TO SITE 30

132. COST OF IMPROVEMENTS TO SITE . 30

132,1 OUTDOOR SERVICE S YSTEMSTOTAL COST 32


AccouNTARILITY

go'.4(:)4

3 4

X X

X X

X XX XX XX X

X X

X X

X X

X X

X X

X X

X X

X X

X XX X

X X

X X

5

TYPEOF

ENTRY

6

I,

DEDEDEDEDEDEDE

DEDEDEDE

DE

DE

DE

DE

NE 4

NE

NE

NENE

NE

NE

4 The symbol "NE" indicates the accounts for which one or more of the following numericalentries would be maintained : O-F, Original Figure at Acquisition ; A-A, Additions k ter Ac-quisition ; R-A, Reductions After Acquisition ; A-F, Adjusted Figure.

* Indicates optional accounts.


CLASSIFICATION OF PROPERTY ACCOUNTSDEF.PAGENO.

AccouNTs FOREACII UNIT OF

ACCOUNTABILITY

TYPEOF

ENTRY

0Om

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9,(/)1-4

1-141g uOt.4NoPWM

41

m%

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m4

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1 2 3 4 5 6

132.11* Total Cost of Parking Areas andDrives 32 X X NE

132,12* Total Cost of Pedestrian Passageways. 32 X X NE132,13* Total Cost of Water and Sewer

Systems 33 X X NE132,14* Total Cost of Outdoor Electrical

Systems 33 X X , , , ,. NE132,15* Total Cost of Other Outdoor Service

Systems 33 X X NE

132.2 OUTDOOR PLAY AREASTOTALCOST 34 X X NE

132.21* Total Cost of Surfacing Play Areas. . 34 X X NE132.22* Total Cost of Equipment Built Into

Grounds 34 X X NE

132.3 FENCES AND RETAINING WALLSTOTAL COST 34 X X , ,.. , NE

132,4 LANDSCAPINGTOTAL COST 34 X X NE

132.5 M ISC ELL A NEO US IMPROVE-

MENTS TO SITETOTAL COST. . . . 35 X X NE

BUILDINGS

200 Series

210. BUILDING IDENTIFICATION 35 X X

211. USE OF BUILDING 36 X X

211.1 TYPES OF SCHOOLS IN BUILDING . 36 X

211.101 Elementary School 36 X DE211.102 Junior High School 36 X .. DE211.103 Incomplete High School 36 X DE211.104 Four-Year High School 37 X DE211.105 Senior High School 37 X DE211.106 Junior-Senior High School 37 X DE211.107 Undivided High School 37 X DE211.108 Vocational or Trade High School . . . . 37 X DE

Indicates optional accounts.


CLASSIFICATION OF PROPERTY ACCOUNTSDEF.PAGENo.


AccouNTAIIILITY

TYPEOF

ENTRYAmOT°a,to-tV i4

cr144

pC4. ti)("1 Wgv

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cn cn

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1 2 3 4 5 6

211.109 Community College 37 X DE211,110 Special School for Exceptional

Children 37 X DE211,111 Other School 37 X DE

211.2 TYPES OF SUPPORTING SERVICESIN BUILDING 38 X

211.201 Administrative Service 38 X DE211.202 Instructional Services 38 X DE211.203 Pupil Transportation Service. 38 X DE211.204 Maintenance Services 38 X DE211.205 Warehouse Services 39 X DE211.206 Food Services 39 X DE211.207 Student Dormitory 39 X DE211,208 Living Quarters for Professional

Personnel 39 X DE211.209 Living Quarters for Service Personnel. 39 X DE211.210 Public Library Services 39 X DE211.211 Playground Services 39 X DE211.212 Community Services 39 X DE211.213 Investment Building 40 X DE211.214 Other Building 40 X DE

212. OWNERSHIP OF BUILDING 40 X X212.1 PUBLICLY - OWNED B U ILD I NG 40 X X

212.11 District-Owned 40 X X DE212,12 Municipally-Owned 40 X X DE212 13 Authority-Owned 40 X X DE212.14 Other Public Ownership 40 X X DE

212.2 NONPUBLICLY-OWNED BUILDING 40 X X DE

213. DATES OF ACQUISITION 41 X X

213.1 DATE OF ACQUISITION OF ORIG-INAL BUILDING 41 X X DE

213.2 DATE OF ACQUISITION OF EACHADDITION TO ORIGINAL BUILD-ING 41 X X DE

214. DATES OF CONSTRUCTION (ForRecords of Owning Unit Only) 41 X X



ACCOUNTS FOREACII UNIT OF

ACCOUNTABILITY

TYPEOF

ENTRY0o.,-.' (,)

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1 2 3 4 5 6

214,1 DATES OF CONSTRUCTION CON-TRACT 41 X X

214.11 Date of Construction Contract ofOriginal Building 41 X X DE

214,12 Date of Construction Contract of EachAddition to Original Building, 41 X X DE

214,2 DATES OF ACCEPTANCE 41 X X

214,21 Date of Acceptance of OriginalBuilding 41 X X DE

214,22 Date of Acceptance of Each Additionto Original Building 41 X X DE

215. DATE OF DISPOSAL 41 X X , , . DE

216. TYPE OF BUILDING CONSTRUCTION 42 X X216.1 FIRE-RESISTIVE 42 X X DE216.2 SEMI-FIRE-RESISTIVE 42 X X DE216,3 COMB UST I BLE 42 X X DE216,4 MIXED CONSTRUCTION 42 X X DE

217. KIND OF SCHOOL BUILDING 42 X

217,01 INSTRUCTION BUILDING 42 X DE217,02 CENTRAL HEATING BUILDING , , 43 X DE217.03 CENTRAL COOLING BUILDING . . . 43 X DE217.04 CENTRAL HEATING AND

COOLING BUILDING 43 X DE217.05 STUDENT DORMITORY 43 X DE217.06 LIVING QUARTERS FOR PRO-

FESSIONAL PERSONNEL 43 X DE217,07 LIVING QUARTERS FOR SERVICE

PERSONNEL 43 X DE217.08 STADIUM 43 X DE217.09 FIELD BUILDING 43 X DE217,10 FOOD SERVICES BUILDING 43 X DE217.11 OTHER BUILDING 44 X DE

218. AVAILABILITY OF BUILDING 44 X X

218.1 AVAILABLE FOR COMPLETEOCCUPANCY 44 X X DE



1 2

218.2 AVAILABLE FOR PARTIALOCCUPANCY 44

218.3 ABANDONED FOR OCCUPANCY,. , 44

219. MOBILITY OF BUILDING 44

211.1 PERMANENT BUILDING 44219.1 PORTABLE BUILDING 44

220. SIZE OF BUILDING 45

221. GROSS FLOOR AREA 45

221.1 AREA OF BASEMENT 45221.2 AREA OF FIRST FLOOR 45221.3 AREA OF EACH ADDITIONAL

FLOOR 46

222. PUPIL CAPACITY 46

223. NUMBER OF PUPILS SERVED 46

230. COST OF BUILDING (For Records ofOwning Unit Only) 46

231. * CONTRACT COST OF BUILDING 48232.* COST FOR ARCHITECTURAL AND

ENGINEERING SERVICES 48233. * COST FOR LEGAL SERVICES 49234. * COST FOR EDUCATIONAL CON-

SULTATIVE SERVICES 49235. * MISCELLANEOUS COST FOR BUILD-

ING. 49

240. INSTRUCTION AREAS IN BUILDING 49

241. CLASSROOMS 50

241.1 REGULAR CLASSROOMS 50

241.11 Number of Regular Classrooms 50241.12 Area of Regular Classrooms 50

241.2 SPECIAL CLASSROOMS 51

241.21 Kindergarten Rooms 51.

Indicates optional accounts.


ACCOUNTABILITY

3 4 5

TYPEOF

ENTRY

6

XX

X

XX

X

X

XX

X

X

X

X

X

XX

X

X

X

X

X

XX

X

X

DEDE

DEDE

NE

NENE

NE

NE

NE

NE

NE

NENE

NE

NE

NENE




ACCOUNTABILITY

TYPEOF

ENTRY

SAmP0.1

04FI 11guF'NW

-H 24 7'W 60..

P.4%)4104 PW V4

MAlq MM 4.1

1 2 3 4 5 6

241.211 Number of Kindergarten Rooms . . . 51 X NE241,212 Area of Kindergarten Rooms 51 X NE

241.22 Laboratory Rooms 51 X241.221 Number of Laboratory Rooms 51 X NE241.222 Area of Laboratory Rooms 52 X NE

241,23 Shop Rooms 52 ' X

241.231 Number of Shop Rooms 52 X NE241.232 Area of Shop Rooms 52 X NE

241.24 Home Economics Rooms 52 X241.241 Number of Home Economics

Rooms 53 X NE241.242 Area of Home Economics Rooms... 53 X NE

241,25 Music Rooms 53 X241,251 Number of Music Rooms 53 X NE241,252 Area of Music Rooms 53 X NE

241.26 Special Classrooms for ExceptionalChildren 53 X

241.261 Number of Special Classrooms forExceptional Children 54 X NE

241,262 Area of Special Classrooms forExceptional Children 54 X NE

241,27 Other Special Classrooms 54 X241.271 Number of Other Special Class-

rooms 54 X NE241.272 Area of Other Special Classrooms . . 54 X NE

242. OTHER INSTRUCTION AREAS 55 X242.1 SCHOOL LIBRARY AREAS 55 X

242.11 Number of School Library Areas 55 X NE242.12 Area of School Library Areas 55 X NE

242.2 STUDY HALLS 56 X242.21 Number of Study Halls 56 X NE242.22 Area of Study Halls 56 X NE




ACCOUNTABILITY

TYPEOF

ENTRY

QOHo40-0u4mt:10

04F rlg u000cs4.o4r4

wPww

F.4 24Ill cSP.04124Mwom0"0'4

P.T.;

1 2 3 4 5 6

242.3 AUDIOVISUAL ROOMS 56 X

242.31 Number of Audiovisual Room 56 X NE242,32 Area of Audiovisual Rooms 56 X NE

242.4 AUDITORIUMS 56 X

242.41 Number of Auditoriums 57 X NE242.42 Area of Auditoriums 57 X NE

242.5 GYMNASIUMS 57 X

242.51 Number of Gymnasiums 57 X NE242.52 Area of Gymnasiums 57 X NE

242,6 G YMNATORIUMS 57 X

242.61 Number of Gymnatoriums 58 X NE242,62 Area of Gymnatoriurn 58 X NE

242.7 CA FETORI U MS 58 X

242.71 Number' of Cnietoriurn 58 X NE242.72 Area of Cafetoriums 58 X NE

242,8 MULTIPURPOSE ROOMS 58 X

242,81 Number of Multipurpose Rooms 59 X NE242.82 Area of Multipurpose Rooms 59 X . NE

242.9 M/SCELL A N EO US INSTRUCT IONAREAS 59 X

242.91 Number of Miscellaneous InstructionAreas 59 X NE

242.92 Area of Miscellaneous InstructionAreas 59 X NE

250. ADMINISTRATION AREAS IN BUILDING 59 X

251, KINDS OF ADMINISTRATION AREAS 60 X

251,1 PRINCIPAL'S OFFICE 60 X DE251.2 GUIDANCE AREA 60 X DE251.3 HEALTH SERVICE AREA 60 X DE

251,4 SUPERINTENDENT'S OFFICE 60 X DE251.5 MISCELLANEOUS A DIM N IST.R A -

VON AREAS 60 X DE




ACCOUNTABILITY

TYPEOF

ENTRYelm

04E. 14g

60 faZ 440Xi*

0 H..

0 I-u 1

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1 2 3 4 5 6..._

252. NUMBER OF ROOMS IN ADMIN-ISTRATION AREAS 61 X NE

253. AREA OF ADMINISTRATION AREAS . . 61 X NE

260. CIRCULATION AREAS OF BUILDING 61 X

261. AREA OF CIRCULATION AREASINSIDE BUILDING 61 X NE

262. AREA OF COVERED PASSAGEWAYSOUTSIDE BUILDING 61 X NE

270. SERVICE AREAS IN BUILDING 62 X

271. CAFETERIAS OR LUNCHROOMS 62 X

271.1 NUMBER OF CAFETERIAS ORLUNCHROOMS 62 X NE

271.2 AREA OF CAFETERIAS OR LUNCH-ROOMS 62 X NE

272. TEACHERS' ROOMS 62 X

272.1 NUMBER OF TEACHERS' ROOMS. . . 62 X NE

272.2 AREA OF TEACHERS' ROOMS 62 X NE

273. MAINTENANCE AND OPERATIONAREAS 63 X

273.1 KINDS OF MAINTENANCE ANDOPERATION ROOMS 63 X

273.11 Mechanical and Electrical ServiceRooms 63 X DE

273.12 Custodial Service Rooms 63 X DE

273.13 Building Work or Repair Shops 63 X DE

273.14 Storage Rooms 63 X DE

273.2 NUMBER OF MAINTENANCEAND OPERATION ROOMS 63 X NE

273.3 AREA OF MAINTENANCE ANDOPERATION ROOMS 63 X NE

274. TOILET ROOMS 64 X

274.1 NUMBER OF SEPARATE TOILETROOMS 64 X NE




ACCOUNTABILITY

TYPEOF

ENTRY

14 cs)0 .E-40 P41 .0c.; .1

ci) Ai

0

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g cip O.-ty, 0.a gw al

cn cn

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1 2 3 4 5 6

274.2 AREA OF SEPARATE TOILETROOMS 64 X NE

274.3 NUMBER OF TOILET ROOMS ASADJUNCTS TO ANOTHER AREA . . . 64 X NE

275. SHOWER ROOMS 64 X .

275.1 NUMBER OF SEPARATE SHOWERROOMS 65 X NE

275.2 AREA OF SEPARATE SHOWERROOMS 65 X NE

275,3 NUMBER OF SHOWER ROOMS ASADJUNCTS TO ANOTHER AREA. , . 65 X NE

276. MISCELLANEOUS SERVICE AREAS... 65 X276.1 NUMBER OF MISCELLANEOUS

SERVICE AREAS 65 X NE276.2 AREA OF MISCELLANEOUS SERV-

ICE AREAS 66 X NE

MO. SERVICE SYSTEMS IN BUILDING 66 X

281. HEATING SYSTEM 66 X

281.1 TYPE OF HEATING SYSTEM 66 X

281.11 Central Heating System 66 X DE

281.111 Radiators and Convectors 66 X DE281.112 Unit Ventilators 67 X DE281.113 Gravity Warm Air Furnace 67 X DE281.114 Fan Blast or Forced Air 67 X DE281.115 Radiant Panel 67 X DE281.116 Split System 67 X DE

281.12 Local Zone Heating System 67 X DE

281.121 Radiators and Convectors 67 X DE281.122 Unit Ventilators 67 X DE281.123 Gravity Warm Air Furnace 68 X DE281.124 Fan Blast or Forced Air 68 X DE281.125 Radiant Panel 68 X DE281.126 Split System 68 X DE

281.13 Room-Fired Heaters 68 X DE


CLASSIFICATION OF PROPERTY ACCOUNTSDEF.PACENo.

ACCOUNTS FORECACH UNIT OF

ACOUNTABILITY

TYPEOF

ENTRYQV)O E-I

cn9

Ato

041714g uo 0*

cn cn

E., caf:

4 -igli

tziat c4

44

1 2 3 4 5 6

281,2 SOURCE OF HEAT. FOR HEATINGSYSTEM 68 X

281.21 Wood 68 X DE281.22 Coal 68 X DE281.23 Gas, Including Natural and Liquefied

Petroleum 68 X DE281.24 Oil 68 X DE281.25 Electricity 68 X DE281.26 Heat Pump 68 X DE281.27 Other 68 X DE

281 3 CAPACITYOF HEATING PLANT(S) 68 X DE

282. COOLING .5.:YSTEM 68 X282.1 TYPE OF COOLING' SYSTEM 69 X

282.11 Central Cooling Sysgmt 69 X DE282.12 Local Zone Cooling Syotem 69 X DE282.13 Individual Cooling Units 69 X DE

282.2 EXTENT OF COOLING SYSTEM 69 X282.21 Whole Building Cooled 69 X DE282.22 Part of Building Cooled 69 X DE

283. VENTILATING SYSTEM 69 X283.1 WINDOW VENTILATION 70 X DE283.2 GRAVITY VENTILATION 70 X DE283.3 MECHANICAL EXHAUST VENTI-

LATION 70 X DE283.4 MECHANICAL SUPPLY VENTI-

LATION 70 X DE

284. WATER SUPPLY AND SEWAGEDISPOSAL SYSTEM 70 X

284.1 SOURCE OF WATER 70 X284.11 Municipal Water System 70 X DE284.12 Drilled Well 70 X DE284.13 Dug Well or Other Source 70 X DE

284.2 NUMBER OF HEAT GENERATORSFOR HOT WATER SUPPLY SYS7'EM 70 X NE

4.4 a


CLASSIFICATION OF PROPERTY ACCOUNTSDRF.PAGENo.

2

284,3 TYPE OF SEWAGE TREATMENTAND DISPOSAL SYSTEtVI 71

284.31 Municipal.. ............... , . 71284.32 Open Settling Tank 71284,33 Septic Tank Systems 71

284.331 Septic Tank Only 71284.332 Septic Tank With Filters 71284.333 Septic Tank With Subsurface

Disposal Field 71

284.34 Sewage Stabilization Pond 71284,35 Other 71

285. ELECTRICAL SYSTEM 72

285.1 BUILDING COMPLETELY WIRED. 72285.2 BUILDING PARTIALLY wIRED... 72285.3 EMERGENCY LIGHTING SYSTEM 72

286, COMMUNICATION SYSTEM 72

286.1 TELEPHONE SYSTEM 72

286,11 Complete Telephone System 72286,12 Partial Telephone System 72

286,2 SPEAKER S YSTEM 72

286,21 Complete Speaker System 73286.22 Partial Speaker System 73

286,3 COMBINATION SPEAKER-TELE-PHONE SYSTEM 73

286,4 PROGRAM SYSTEM 73

286,5 CODE CALL SYSTEM 73

287, TELEVISION SYSTEM 73

287.1 TELEVISION RECEIVING SYSTEM, 73287,2 PROGRAM ORIGINATION PRO V I-

S IONS 73

288. FIRE PROTECTION SYSTEM...,288.1 NUMBER OF FIRE ALARM BOXES.

73

73


ACCOUNTABILITY

TYPEOF

ENTRY

6

XXXX

XX

X

XX

X

XXX

X

X

XX

X

XX

X

X

X

X

X

X

X

X

011000

00(00

14,1666

too

00 40

4VI 44 44.

DEDE

DEDE

DE

DEDE

DEDEDE

DEDE

DEDE

DE

DE

DE

DE

DE

NE




ACCOUNTABILITY

TYPEOF

ENTRYIA ci)

.it14

cn Ai.

o''''r4 ifilgI tjE. 0"1 W

el) (I)

(., gll

A .0,E cSot viEi 0W 74CO 4

41

1 2 3 4 5 6

288,2 N UMB MOE A UTOM A TIC S PRINKLER HEADS 74 X NE

288.3 NUMBER OF FIRE HOSE CAB!NETS 74 X NE

288.4 NUMBER OF FIRE EXTINGUISHERSTATIONS 74 X NE

289, ELEVATORS 74 X

289,1 NUMBER OF PASSENGER ELEVATORS 74 X NE

289.2 NUMBER OF FREIGHT ELEVATORS 74 X NE

EQUIPMENT

300 Series

310. EQUIPMENT UNDER UNIT CONTROL 75 X X X 5

311, KINDS OF EQUIPMENT UNDERUNIT CONTROL 75 X X X ......

311,1 FURNITURE 75 X X X DE

311,2 MACHINERY AND APPARATUS 75 X X X311,21 Hand Tools 76 X X X DE311.22 Bench, Desk, or Floor Machinery

and Apparatus 76 X X X DE311.23 Heavy Construction Machinery 76 X X X DE

311,3 VEHICLES 77 X X X DE

312. ACCOUNTS FOR EACH PIECE OFEQUIPMENT UNDER UNIT CONTROL 77 X X X

312.1 NAME OF EQUIPMENT 77 X X X DE

312.2 MANUFACTURER AND MODELNUMBER OF EQUIPMENT 77 X X X DE

312.3 SERIAL NUMBER OF EQUIPMENT. 77 X X X DE

312.4 COST OF EQUIPMENT (For Recordsof Owning Unit Only) 77 X X X NE

X's in this column indicate accounts and entries to be kept for equipment unassigned to aspecific plant or facility.

CLASSIFICATION PROPELTY t,',CCOUNTFI

CIASSIFICATIO:' OF PROPERTY ACCOUNTS PAGnNo.

2

312.5 DATE 01" AGQUISIVON 70

312.6 DATE OP DISPOSAL 78

312.7 DESCRiPTION OP EQUIPMENT 78

312.8 OWNERSHIP OF EQUIPMENT 78

312.81 Publicly-Owned Equipment . 78

312,811 District-Owned 78312.812 Municipally-Owned 78312.813 Authority-Owned 79312.814 Other Public Ownership ...... 79

312.82 Non publicly -Owned Equipment 79

312.9* PURPOSE FOR WHICH EQUIP-MENT IS USED 79

312.91* Instructional Equipment 79312.92* Noninstructional Equipment 79

313. ASSIGNMENT OF EQUIPMENT 79

320. EQUIPMENT UNDER GROUP CONTROL 80

321. KINDS OF EQUIPMENT UNDERGROUP CONTROL 80

321.1 FURNITURE 80

321.2 MACHINERY AND APPARATUS 81

321,21 Hand Tools 81321.22 Bench, Desk, or Floor Machinery and

Apparatus 81

321.3 LIBRARY BOOKS 81

322. ACCOUNTS FOR EACH EQUIPMENTGROUP UNDER GROUP CONTROL. ,

322.1 NAME OF EQUIPMENT GROUP

82

82

322.2 NUMBER OF INDIVIDUAL ITEMSOF EQUIPMENT IN GROUP 82

322.4 AVERAGE UNIT COST (For Recordsof Owning, Unit Only) 82


ACCOUNTS FOltRAM UNIT OF

ACCOUINTARILITY

f:14

411

TYPEOF

ENTRY

3 4 6

X

X X

X

X

DE

DE

DEDEDEDE

DE

DEDE

DE

DE

DE

DE

DE

DE

NE

NE

c.71 PROPERTY ACCOUNTING404

ACCOUNTS FOREACH UNIT OP

ACCOUNTARILITY

Dm _TYPE

CLASSIFI ATION OP PROPERTY ACCOUNTS PAGE t.1 t. a OPNO.

64 ti)0 i.40 A

4.'1

I" 2tgo.4

*e. '. t ',

4 0X '.'04 C1)w4 1

ENTRY

LI 44 P 14 0/ '''''V) 0.4 WV) FAO --,

2 3 4 5 6

322.5 TOT AL COST OF EQ U I PM ENTGROUP (For Records of Owning UnitOnly) 82 X X X NE

322.7 DESCRIPTION 011' EQ UIPM ENTGROUP 83 X X X DE

322.8 OIVNERSH I P OF EQ UIPAI ENT . . . 03 X X X322,81 Publicly-Owned Equipment 83 X X X . . . .

322,811 District-Owned 83 X X X DE322,812 II unicipally-Owned . . . . . . , . 83 X X X DE322,813 Authority-Owned 83 X X X DE322.814 Other Public Ownership . 83 X X X DE

322,82 Nonpublicly-Owned Equipment ..... . . 83 X X X DE322,9* PUR POSE FOR WHICH EQUIP-

AI ENT IS USED 83 X322,91* Instructional Equipment 84 X DE322.92* Noninstructional Equipment 84 X , DE

323, ASSIGNMENT OF EQUIPMENTGROUP 84 X X X DE


CHAPTER 2

Definitions of Property Accounts

THIS CHAPTER contains the definitions of the property ac-counts shown in chapter I. The numbering of the accounts inthis chapter is identical with that used in chapter 1.

Special reference is made to the discussion in chapter 1describing the classification of property accounts.

The definitions in this chapter of gross area of a building,classroom, administration areas, service areas, circulation areas,and area of an interior space conform to standards approved bythe American Standards Association, Incorporated.'

SITES

10') Series

Property accounts under this heading are maintained for eachsite owned or used by a school district or other unit operatingschools. As changes are made in a site or in its use, appropriateentries are made in the applicable accounts to reflect such changes.

A site is a piece of land and all improvements to it other thanstructures.

110. SITE IDENTIFICATION

111. USE OF SITEThe use of a site is shown by indicating the type of plant orbuildings located on it, or, if the site is vacant, the purposefor which it is used. The current use of a site is shown ona record form with a designation selected from 111.1through 111.2. When the use of a site is changed, thedesignation is changed accordingly.

1 American Standard Methods of Determining Areas in School Buildings. American Stand-ards Association, Inc., New York, Approved August 5, 1958.

23


111.1 SCHOOL SITE

The site for a given school plant consists of all the landserving the school, together with all improvements tothe site (other than structures), such as grading, drain-age, drives, parking areas, walks, plantings, playcourts, and playfields.A school plant is composed of the site, buildings, andequipment used by a single school, or by two or moreschools sharing the use of common facilities.A school is a division of the school system consistingof a group of pupils composed of one or more gradegroups, organized as one unit with one or more teach-ers to give instruction of a defined type, and housedin a school plant of one or more buildings. More thanone school may be housed in one school plant, as is thecase when the elementary and secondary programs arehoused in the same school plant.The type of school plant on a site or under constructionon a site is shown on a record form with a designationselected from 111.11 through 111.16.

111.11 Elementary School Plant.A plant that houses ona permanent basis one school onlya school classi-fied as elementary by State and local practice andcomposed of any span of grades below grade 9.In this handbook, the term "elementary school"includes kindergarten and nursery school.

111.12 Secondary School Plant.A plant that houses ona permanent basis one school onlya school com-prised of any span of grades beginning with thenext grade following elementary school and end-ing with or below grade 12, including junior highschools, the different types of high schools, andvocational or trade high schools.

111.13 Combined Elementary and Secondary School Plant.A plant that houses on a permanent basis twoschools onlyan elementary school and a second-ary school, as these schools are defined under111.11 and 111.12, above.

111.14 Community College Plant. --A plant that houseson a permanent basis one school onlya schoolthat begins with grade 13, offers at least one but

DEFINITIONS OF PROPERTY ACCOUNTS 25

less than four years of work, and does not grantthe baccalaureate degree.

111.15 Combined Secondary School and Community Col.lege Plant.A plant that houses on a permanentbasis two schools onlya secondary school and acommunity college, as these schools are definedunder 111.12 and 111.14, above.

111.16 Other School Plant.A school plant not classifi-able under 111,11 through 111.15. The type ofschool plant should be written on a record form.

111.2 SUPPORTING SERVICES SITE

A supporting services facility is a piece of land, abuilding, or part of a building that serves more thanone school plant or is not a part of any given schoolplant. In some instances, a facility which is definitelypart of one school plant may also be used by pupilsfrom another school plant. For example, a high schoolcafeteria may also be used by pupils from a nearbyelementary school plant. Such a facility would not beclassified as a supporting services facility, but wouldbe accounted for as part of the school plant with whichit is used the major portion of time.The type of supporting services facility on a site orunder construction on a site is shown on a record formwith a designation selected from 111.201 through111.216.

111.201 Administration Building.A building used pri-marily for housing personnel and equipment en-gaged in activities which have as their purposethe general regulation, direction, and control ofthe affairs of the school district that are system-wide and not confined to one school, subject, ornarrow phase of school activity.

111.202 Instruction Building.A building used primarilyfor housing personnel and equipment engaged ininstructional activities that are available to morethan one school plant. Examples of this kind ofbuilding are separate television and radio sta-tions, gymnasiums, auditoriums, school libraries,and school museums serving more than oneschool plant.


111.203 Pupil Transportation Building.A building usedprimarily for housing personnel and equipmentengaged in activities which have as their purposethe conveyance of pupils to and from schoolactivities, either between home and school or ontrips for curricular or cocurricular activities.This includes building facilities such as thosefor pupil transportation supervisors, mechanics,and clerks; bus waiting stations ; and storage forvehicles and supplies used in the pupil transpor-tation program.

.111.204 Maintenance Building. --A building used primar-ily for housing personnel and equipment engagedin activities concerned with the repair and up-keep of grounds, buildings, and equipment ; orwith the manufacture of equipment. This in-cludes building facilities such as those for car-penters, cabinet makers, machinists, mechanics,painters, plumbers, electricians, and grounds-keepers.

111.205 Warehouse. --A building used primarily to storesupplies and equipment for the school district asa whole.

111.206 Food Services Building.A building used pri-marily for housing personnel and equipment en-gaged in the preparation, serving, or distributionof regular and incidental meals, lunches, orsnacks in connection with school activities.

111.207 Student Dormitory.A building that is used pri-marily as living quarters for groups of students.

111.208 Living Quarters for Professional Personnel.Abuilding that is used primarily as living quartersfor professional personnel such as teachers, prin-cipals, and supervisors. Individual apartmentsrented by a school district for teachers are notdesignated by this term.

111.209 Living Quarters for Service Personnel.A build-ing that is used primarily as living quarters forservice personnel such as custodians and main-tenance workers.


111.210 Public Library Building.--A community servicesbuilding used primarily for the custody, circula-tion, and administration of a collection of books,manuscripts, and periodicals kept for the use ofthe general public, but not for sale.

111.211 Playground Building.A community servicesbuilding used primarily in conjunction with acommunity playground, such as buildings hous-ing playground equipment, restrooms, and show-er rooms, and shelters used during inclementweather.

.111.212 Community Services Building.--A building usedprimarily for housing personnel and equipmentengaged in activities carried on by the schooldistrict for the community as a whole, or somesegment of the community, excluding publicschool and adult education programs operated bythe school district. This term includes buildingsused primarily for housing recreation activitiesthat are not considered part of the regular in-struction program or student-body activities pro-gram ; civic activities, such as meetings of citi-zens, public forums and lectures, parent-teachers'associations, and civil defense planning ; activi-ties concerned with the custodial and detentioncare of children ; activities concerned with theprovision of aid to indigent children ; or com-munity canneries and laundries. Public librarybuildings and playground buildings are identifiedindividually by 111.210 and 111.211, respectively.

111.213 Investment Building. --A building that has beenacquired by the school district for investmentpurposes and is held to produce revenue for thesupport of schools.

111.214 Other Building.Any other supporting servicesbuilding not classifiable under 111.201 through111.213, such as a central heating building forsupporting services, buildings located on a siteacquired for future school use, or buildings ac-quired as a result of tax sales. The type of build-ing would be written on a record form.


111.215 Vacant Site in Use.A piece of land used forschool district purposes that has no buildings onit. The use for such a site would be written on arecord form.

111.216 Other Site.Any site not classifiable under111.1 through 111.215. The use for such a sitewould be written on a record form.

112. OWNERSHIP OF LAND

The ownership of land is shown on a record form with adesignation selected from 112.1 through 112,2.

112.1 PUBLICLY-OWNED LAND

112.11 District-Owned.Land owned by a school district(or unit operating the schools), or under its con-trol through a contract to purchase. This designa-tion is used for land to which title is held by theboard of education or other school officials of thedistrict keeping the record.

112.12 Municipally-Owned.Land owned by a municipalunit of government (not the unit operating theschools) that is used for school district purposes.This designation is not used for land to which theboard of education or other school officials havetitle.

112.13 Authority-Owned.Land owned by a public-schoolhousing authority that is used for schooldistrict purposes.

112.14 Other Public Ownership.Land owned by a Stateor the Federal Government that is used for schooldistrict purposes. "State-owned" or "Federal-ly-owned" would be indicated on a record form forsuch land.

112.2 NONPUBLICLY-OWNED LAND.Any land, other thanpublicly-owned land, that is used by a school dis-trict and is under its jurisdiction for school dis-trict purposes.

113. DATES OF ACQUISITION

If dates of acquisition are unknown, they should be esti-mated. For leased or rented property, the dates are thoseon which the lease or rent begins.


113.1 DATE(S) OF ACQUISITION OF ORIGINAL SITE.The date (s) on which the owning school district con-summated the transfer of ownership of the land, or anypart (s) thereof, comprising the original site at thetime the school plant or supporting services facility wasfirst accepted and put into use by the school district.

113.2 DATE OF ACQUISITION OF EACH ADDITION TOORIGINAL SITE

115. DATE OF DISPOSALThe date on which each piece ofland in a site was sold or otherwise disposed of so that theschool district no longer retains it for any purpose.

120. AREA OF SITE.The total number of developed and unde-veloped acres in a site to the nearest tenth, including areasoccupied by buildings, walks, drives, parking facilities, andother improvements to site. If a school uses more than onepiece of land, the area is the sum of the acres in the severalpieces. This account is adjusted when additions or reduc-tions in the area of the site take place.

130. COST OF SITE (For Records of Owning Unit Only)The cost of a site as maintained in the records of the owningunit is the actual cost to that unit. When school districts arereorganized, the new district should retain available costrecords of the old district (s) for reference purposes.

131. COST OF LAND

The cost of land includes the purchase price paid by theowning unit for all land that makes up a site and all im-provements to the land existing at the time of purchase,plus all costs related to acquiring title to the land, such asappraisal fees, search and title insurance, site surveys, andcondemnation proceedings.If the purchase price of the land also includes some build-ings which are retained for use, the appraised value of thebuildings should be deducted from the price of the landand a record established for the buildings. If the buildingsare sold rather than retained for use, the salvage valueshould be deducted from the price of the land.When the actual cost of the land is unknown, the figure touse is the estimated cost as of the time of acquisition. This


figure includes the estimated cost of the land and anyexisting improvements to site for which actual cost figuresare not available.When the land has been received as a gift, or acquired at nocost through annexation or reorganization, the entry forcost of land is zero plus any costs related to acquiring titleto the land, with an indication that the land was receivedas a gift or at no cost to the district. (School districts maywish to note on a record form the appraised value of suchland at the time it was received, but this value figureshould not be shown as the cost of the land.)Account 131 should be increased when acreage is addedto the site by the cost of the land added. It should be de-creased when acreage is removed from the site by the costof such acreage that is carried on the books.Cost of land does not include improvement: to site madeafter the land was acquired by the district ; such costs arerecorded under 132, Cost of Improvements to Site.

131.1 COST OF ORIGINAL SITE.The acquisition cost ofall the land comprising the original site at the time theschool plant or supporting services facility was firstaccepted and put into use by the school district. Seediscussion under 131 for elements comprising cost.For a given school site or supporting services site, thisaccount would never be increased, but would be de-creased, when acreage is disposed of, or transferred tosome other use, by the cost of such acreage that iscarried on the books. Cost of additions to the site arerecorded under 131.2, Cost of Additions to Site.

131.2 COST OF ADDITIONS TO SITE.The cost of any landadded to the original site after the school plant or sup-porting services facility was first accepted and putinto use by the school district. See discussion under131 for elements comprising cost. Account 131.2 for agiven school site or supporting services site should beincreased when acreage is added to the site by the costof the land added. It should be decreased when acreageis removed by the cost, of such acreage that is carriedon the books.

132. COST OF IMPROVEMENTS TO SITECost of a site improvement includes the contract amount


for contract work and salaries and other expenses forwork done by district employees, plus any other expensesconnected with any initial installation or extension of asite improvement. It also inc!udes the cost of any specialassessments against the school district for capital improve-ments on or off the site, such as streets, curbs, and drainson or adjacent to the site, and any easements involved.When the actual cost of an improvement to site is unknownand the cost of the land is known and has been recorded,the figure to use is the estimated cost as of the time theimprovement was made.When an improvement to site has been received as a gift,or acquired at no cost through annexation or reorganiza-tion, the entry for its cost is zero plus any costs connectedwith its acquisition and installation, with au, indicationthat it was a gift or acquired at no cost to the district.(School districts may wish to note on a record form theappraised value of such improvements at the time theywere made, but this value figure should not be shown as thecost of the improvement.)Improvements to site consist of initial and additional work(other than buildings) performed upon the site and itsadjacent ways after acquisition by the school district, in-volving such things as grading, landscaping, seeding, andplanting of shrubs and trees ; constructing new sidewalks,roadways, overpasses, retaining walls, sewers, and stormdrains ; installing water mains, field hydrants and sprink-ling systems, and outdoor drinking fountains ; original sur-facing and soil treatment of athletic fields and tenniscourts ; furnishing and installing for the first time play-ground apparatus built into the grounds, flagpoles, gate-ways, fences, and underground storage tanks which arenot parts of building service systems ; and demolition work.All grading costs are included under improvement-to-sitecosts, except the costs for excavation, fill, and backfillnecessary for construction of buildings. Such costs wouldbe included under 230, COST OF BUILDING.With respect to service systems, only those outdoor systemsserving the site are recorded under 132. Outdoor or under-ground parts of building service systems, such as tanks,water mains, sewer mains, and electrical poles and lines,are not recorded as site improvements ; their costs are in-


cluded as part of the building cost under 230, COST OFBUILDING,The cost of off-site improvements necessitated by improve-ments made on the site, such as installing sewer lines andbuilding roads, are recorded under 132,1, 132,2, 132.3,and 132,4, depending upon the kind of improvement.Other off -site improvements are recorded under 132,5.If different types of improvements to site are constructedunder a combined contract, separate cost data for eachimprovement should be obtained from the contractor inorder to record the costs under the appropriate accounts.Adjustments in 132.1 through 132.5 for site improvementsare made under certain conditions. When a site improve-ment is completely replaced, the appropriate account isincreased or decreased, whichever is applicable, by thedifference in cost between the original installation and thenew installation. When a site improvement is extended,the appropriate account is increased by the cost of theextension. When a site improvement is completely or par-tially removed, the appropriate account is decreased bythe original cost or proportional part thereof of the facil-ity removed.Accounts 132.1 through 132.5 are not affected by repairsmade to a site improvement that do not add to, extend, orreduce the facility.

132.1 OUTDOOR SERVICE SYSTEMS FOR SITETOTALCOST

Outdoor service systems are improvements to site de-signed to facilitate or provide such services as move-ment of vehicular and pedestrian traffic, vehicularparking, artificial lighting, water supply, sewage dis-posal, and storage.

132.11 Total Cost of Parking Areas and Drives for Site.All costs connected with the initial construction orextension of parking areas and drives for vehicu-lar traffic, including curbs and gutters. See dis-cussion under 132 for elements comprising cost.

132.12 Total Cost of Pedestrian Passageways for Site.All costs connected with the initial construction orextension of walks, including outside covered pas-sageways or other covered areas that are not en-


closed with similar type and quality of construc-tion as the building proper, See discussion under132 for elements comprising cost. Passagewaysenclosed with similar type and quality of construc-tion as the building proper, including tunnels withclear standing head room of 6 feet 6 inches, areconsidered part of the building and not site im-provements. See also 230, COST OF BUILDING,

132.13 Total Cost of Water and Sewer Systems for Site.All costs connected with the initial installation orextension of outdoor water and sewer systems forthe site, involving such work as installation ofpipes, pumps, drinking fountains, sewers, septictanks, and wells that are not part of a building'sservice systems. Parts of building water andsewer service systems which d're outdoors or un-derground, such as lead-in pipe connecting thebuilding with the water mains and septic tanksservicing a building, are not included here sincethey are included as part of building cost. Seediscussion under 132 for elements comprisingcost.

132.14 Total Cost of Outdoor Electrical Systems for Site.All costs connected with the initial installationor extension of outdoor lighting systems for ath-letic fields, parking areas, playgrounds, and walks,and any other electrical systems for a site, such assafety traffic signals. Parts of building electricalsystems which are outdoors or underground arenot included here since they are included as partof building cost. See discussion under 132 forelements comprising cost.

132.15 Total Cost of Other Outdoor Service Systems forSite.All costs connected with the initial installa-tion or extension of any other outdoor service sys-tems for a site that are not covered by 132.11through 132.14, such as the installation of gasolinestorage tanks, pumps, and pipes. Parts of buildingservice systems which are outdoors or under-ground are not included here since they are in-cluded as part of building cost. See discussionunder 132 for elements comprising cost.


132.2 OUTDOOR INSTRUCTION OR PLAY AREAS ONSITETOTAL COSTOutdoor instruction or play areas are those site im-provements developed and equipped for instructionalor play activities, such as playgrounds, athletic fields,and outdoor swimming pools.

132.21 Total Cost of Surfacing Outdoor Instruction or PlayAreas on Site.All costs connected with the initialinstallation or extension of outdoor instruction orplay area surfaces, involving such work as grad-ing, paving, seeding, and soil treatment for out-door instruction or play areas. See discussionunder 132 for elements comprising cost. Landscap-ing costs are not recorded here ; they are recordedunder 132.4, Landscaping.

132.22 Total Coat of Equipment Built Into Grounds.Allcosts connected with the acquisition and installa-tion of initial or additional equipment items (otherthan service systems) for outdoor play areas thatare permanently attached to the grounds andfunction as part of the grounds. Examples of suchequipment are swimming pools, jungle gyms, slid-ing boards, swings, teeter boards, goals, baseballbackstops, and bleachers that are permanentlyattached to the grounds. See discussion under 132for elements comprising cost. Also see chapter 4for discussion of equipment built into grounds.

132.3 FENCES AND RETAINING WALLS ON SITE TOTALCOST.All costs connected with the initial construc-tion or extension of fences and retaining walls on anypart of a site. See discussion under 132 for elementscomprising cost.

132.4 LANDSCAPING SITETOTAL COST. All costs con-nected with the initial or additional landscaping of asite. Landscaping consists of the arrangement of thetopography and plantings of a site for the best aesthet-ic effect in view of use to which the land is being put.It includes such work as preparing landscape plans ;soil analysis ; preparing the ground for planting ; plant-ing grass, shrubs, or trees ; and general grading that isnot specifically for outdoor service systems, play areas,


fences and retaining walls, or construction of buildings.See discussion under 132 for elements comprising cost.

132.5 MISCELLANEOUS IMPROVEMENTS TO SITETOTAL COST.All costs connected with the initial oradditional installation of miscellaneous site improve-ments, such as flagpoles, outdoor rifle ranges, drainageditches, signs, and firebreaks. Also recorded here arethe costs of any off -site improvements, such as roads orsidewalks, that are not part of some specific improve-ment to a site. See discussion under 132 for elementscomprising cost.

BUILDINGS200 Series

Property accounts under this heading are maintained for eachcomplete building or part of building owned or used by a schooldistrict or other unit operating schools. As changes are made in abuilding or in its use, appropriate entries are made in the appli-cable accounts to reflect such changes.

A building is one continuous structure which may or may notbe connected with other structures by passageways. It includesthe building itself and the plumbing, sanitary, heating, ventilating,mechanical, and electrical work, and lockers, cabinets, and shelveswhich are built into the building. Individual structures comprisinga single school plant that are connected by breezeways or coveredpassageways that are not enclosed with similar type and qualityof construction as the building proper are separate buildings ; how-ever, buildings so connected are accounted for on a single buildingrecord form as if they were one building.

Passageways enclosed with similar type and quality of construc-tion as the building proper, and tunnels with clear standing headroom of at least 6 feet 6 inches, are considered part of the building.Two or more structural units connected by such passageways ortunnels would be one building.

When the property accounts under this category are used torecord information about a part of a building that is used with aschool plant, the wording of the account titles and definitionsshould be interpreted as applying only to the part of the buildingused with the school plant.

210. BUILDING IDENTIFICATION


211. USE OF BUILDING

A building may be used to house schools or supportingservices ; or it may be vacant. The current use of a build-ing, or, in the case of work in progress, the use for whichit is being built, is shown on a record form with designa-tions selected from 211.1 through 211.2. If a building isvacant, this fact is noted on a record form.

211.1 TYPES OF SCHOOLS IN BUILDINGA school is a division of a school system consisting ofa group of pupils composed of one or more gradegroups, organized as one unit with one or more teachersto give instruction of a defined type, and housed in aschool plant of one or more buildings.The types of schools housed in a building facility areshown on a record form with designations selectedfrom 211.101 through 211.111.More than one school may be housed in the same build-ing facility. For example, an elementary school and ajunior high school, or parts of these two schools, maybe housed in one building. The term "housed" meansthat the building facility is used on a regular day-to-day basis by the schools indicated.

When combinations of schools exist within a singlebuilding, they may be identified by using the necessarycombinations of these designations.

211.101 Elementary School.A school classified as ele-mentary by State and local practice and composedof any span of grades not above grade 8. In thishandbook, this term includes kindergarten andnursery schools if they are und'w the control ofthe local board of education.

211.102 Junior High School.A separately organizedsecondary school intermediate between elemen-tary and senior high school.

211.103 Incomplete High School. A secondary schoolwhich offers less than 4 full years of work be-yond grade 8 in a school system that is organizedin such a manner that grades nursery, kinder-garten, or 1 through 8 constitute the elementarygrades.


211.104 Four -Year High School.A 4-year high schoolimmediately following elementary .chool in an8-4 plan or, in some instances, 7-4 plan. Thisdoes not include vocational or trade high schools.

211.105 Senior High School.A school offering the finalyears of high school work necessary for gradua-tion ; invariably preceded by a junior high schoolin the same system.

211.106 Junior-Senior High School. --A secondary schoolorganized on a junior-senior basis and admin-istered under one head as one unit.

211.107 Undivided High School.A secondary schoolserved by one faculty organized under one prin-cipal which includes more than four grades, isnot divided on a junior and senior basis, and isnot preceded by a junior high school in the samesystem.

211.108. Vocational or Trade High School.A secondaryschool which is separately organized under aprincipal for the purpose of offering training inone or more skilled or semiskilled trades or occu-pations. It includes such schools whether Feder-ally-aided or not. Departments of other types ofhigh schools which offer such courses as businesseducation, agricultural, home economics, indus-trial arts, and other applied art courses wouldnot be considered as separately organized voca-tional high schools.

211.109 Community College (Junior College, TechnicalInstitute, etc.). ---A public school beginning withgrade 13 which offers at least 1 but less than 4years of work and does not grant the bac-calaurreate degree.

211.110 Special School for Exceptional Children.A sep-arate school for children who, because of certainatypical characteristics, may require special in-struction and guidance. See also EXCEP-TIONAL CHILDREN in the Glossary.

211.111 Other School.Any school not classifiable under211.101 through 211.110, such as a school for


adults or a continuation high school. The type ofschool would be written on a record form,

211.2 TYPES OF SUPPORTING SERVICES IN BUILDINGSupporting services consist of activities of a schooldistrict that are not limited to one school plant.The services housed in a given building are shown on arecord form with designations selected from 211.201through 211.214.More than one service may be housed in the same build-ing. For example, maintenance services and ware-house services might be housed in one building. In thiscase, the types of services housed would be indicatedby 211.204 and 211.205 with principal use indicated.

211.201 Administrative Services.Activities which haveas their purpose the general regulation, direction,and control of the affairs of the school districtthat are systemwide and not confined to oneschool, subject, or narrow phase of schoolactivity.

211.202 Instructional Services.Activities dealing direct-ly with the teaching of students or improving thequality of teaching. This term, at this point inthe classification, is used to designate instruc-tional services provided for more than one schoolplantfor example, radio and television pro-gramsand supervision of some subject, gradelevel, or other restricted phase of instructionalactivity, such as remedial reading or audiovisualservices. General administration of the instruc-tional program is not identified by this term ; it isdesignated by 211.201, Administrative Services.

211.203 Pupil Transportation Services.Activities whichhave as their purpose the conveyance of pupils toand from school activities, either between homeand school or on trips for curricular or cocurricu-lar activities.

211.204 Maintenance Services.Activities which are con-cerned with keeping the grounds, buildings, andequipment at their original condition of complete-ness or efficiency, either through repairs or byreplacement of property.


211.205 Warehouse Services.Activities concerned withtie storage of supplies and equipment for theschool district as a whole.

211.206 Food Services.Activities which have as theirpurpose the preparation and serving of regularand incidental meals, lunches, or snacks in con-nection with school activities.

211.207 Student Dormitory.Living quarters for groupsof students.

211.208 Living Quarters for Professional Personnel.Living quarters for professional personnel suchas teachers, principals, and supervisors. Indi-vidual apartments rented by a school districtfor teachers are not designated by this term.

211.209 Living Quarters for Service Personnel.Livingquarters for service personnel such as custodiansand maintenance workers.

211.210 Public Library Services.Activities concernedwith the custody, circulation, and administrationof a collection of books, manuscripts, and period-icals kept for the use of tilt. general public, butnot for sale.

211.211 Playground Services.Services provided for com-munity playgrounds or for those playgrounds nota part of an individual school plant, such as hous-ing community playground equipment, restrooms,and shower rooms, and the provision of sheltersused during inclement weather.

211.212 Community Services.Activities which are car-ried on by the school district for the communityas a whole or some segment of the community,and which are not restricted to the public schoolsor adult education programs. This term includesrecreation activities that are not part of the reg-ular instructional program or student-body activ-ities program ; civic activities, such as meetingsof citizens, public forums and lectures, parent-teachers' associations, and civil defense planning ;activities concerned with custodial and detentioncare of children ; activities concerned with pro-vision of aid to indigent children ; and community


canneries and laundries. Public library and play-ground services are identified individually by211.210 and 211.211, respectively.

211.213 Investment Building.A building that has beenacquired by the school district for investmentpurposes and is held to produce revenue for thesupport of schools.

211.214 Other Building.Any other supporting servicesbuildings not identifiable by the services under211.201 through 211.213, such as buildings lo-cated on a site acquired for future school use orbuildings acquired as a result of tax sales. Theparticular services provided should be indicatedon a record card.

212. OWNERSHIP OF BUILDING

The ownership of a building is shown on a record formwith a designation selected from 212.1 through 212.2.

212.1 PUBLICLY-OWNED BUILDING

212.11 District-Owned.A building owned by a school dis-trict (or unit operating the schools) or under itscontrol through a contract to purchase. Thisdesignation is used for buildings to which title isheld by the board of education or other school offi-zials of the district keeping the record.

212.12 Municipally-Owned.A building owned by a mu-nicipal unit of government (not the unit operatingthe schools) that is used for school district pur-poses. This designation is not used for buildingsto which the board of education or other schoolofficials have title.

212.13 Authority-Owned.A building owned by a public-schoolhousing authority that is used for school dis-trict purposes.

212.14 Other Public Ownership.A building owned by aState or the Federal Government that is used forschool district purposes. "State-owned" or "Fed-erally-owned" would be indicated on the recordform for such a building.

212.2 NONPUBLICLY-OWNED BUILDING.Any building,other than publicly-owned, that is used by a school dis-


trict and is under its jurisdiction for school districtpurposes. Buildings utilized under a lease or legal con-tract agreement are in this category, except those underthe district's control through a contract to purchase.

213. DATES OF ACQUISITIONIf dates of acquisition are unknown, they should be esti-mated. For leased or rented property, the dates are thoseon which the lease or rent begins.

213.1 DATE OF ACQUISITION OF ORIGINAL BUILDING.The earliest date on which the owning school districtconsummated the transfer of ownership of the exist-ing building or any part thereof. For a building con-structed by school district employees, it is the date con-struction was completed as acceptable.

213.2 DATE OF ACQUISITION OF EACH ADDITION TOORIGINAL BUILDING

214. DATES OF CONSTRUCTION (For Records of OwningUnit Only)If dates of construction are unknown, they should beestimated.

214.1 DATES OF CONSTRUCTION CONTRACT214.11 Date of Construction Contract of Original Building.

The date the construction contract for the orig-inal building was signed with the contractor.

214.12 Date of Construction Contract of Each Addition toOriginal Building.The date the construction con-tract for each addition to the original buildingwas signed with the contractor.

214.2 DATES OF ACCEPTANCE

214.21 Date of Acceptance of Original Building.Thedate on which the construction of the originalbuilding was completed as acceptable.

214.22 Date of Acceptance of Each Addition to OriginalBuilding.The date on which the constructionof each addition to the original building was com-pleted as acceptable.

215. DATE OF DISPOSAL. The date on which a building wassold or otherwise disposed of so that the school district nolonger retains it for any purpose. For local purposes, a


school district may want to maintain a record of the rea-son for disposing of the building.

216. TYPE OF BUILDING CONSTRUCTION

The construction of a building facility is shown on a recordform with a designation selected from 216.1 through 216.4.

216.1 FIRE-RESISTIVE BUILDING. --A building constructedentirely of fire-resistive materials ; or a building withfire-resistive walls and partitions, floors, stairways,and ceilings. A building of this type may have woodfinish, wood or composition floor surfaces, and woodroof construction over a fire-resistive ceiling.

216.2 SEMI - FIRE - RESISTIVE BUILDING.A building withfire-resistive exterior and bearing walls and fire-resis-tive corridor and stairway walls, floors, and ceilings ;but with ordinary construction otherwise, such as com-bustible floors, partitions, roofs, and finish.

216.3 COMBUSTIBLE BUILDING.An all-frame building ;a building with fire-resistive veneer on wood frame ; orone with fire-resistive bearing walls, but otherwise ofcombustible construction.

216.4 MIXED CONSTRUCTION.A building w_ ith one ormore sections of one type of construction and one ormore sections (as additions) of another type of con-struction.

217. KIND OF SCHOOL BUILDINGAccount 217 applies only to building facilities of a schoolplant. The kind of building facility is shown on a recordform with one designation selected from 217.01 through217.11 in terms of the primary use of the facility. Sup-porting services building facilities are designated withselections from 211.201 through 211.214.In some instances, facilities in one school plant may be usedby pupils housed in another school plant. For example,pupils in a separate junior high school plant may use thegym or shops in a separate senior high school plant. Inthese cases, the facility is considered as a part of the schoolplant using it the major portion of time.

217.01 INSTRUCTION BUILDING. --A building or part ofa building used primarily for housing personnel andequipment engaged in activities dealing directly


with the teaching of students or improving thequality of teaching. Examples of this kind of facil-ity are the typical school building with classrooms,gymnasiums, special rooms, etc. ; a separate shopbuilding, home economics building, or auditoriumbuilding; and part of a nonpublicly-owned buildingthat may be used for instructional activities.

217.02 CENTRAL HEATING BUILDING.A separatebuilding used primarily for housing the heatingplant for a school plant.

217.03 CENTRAL COOLING BUILDING.A separatebuilding used primarily for housing the coolingplant for a school plant.

217.04 CENTRAL HEATING AND COOLING BUILDING.A separate building used primarily for housing theheating and cooling plant (s) for a school plant.

217.05 STUDENT DORMITORY .A separate buildingused primarily as living quarters for groups ofstudents.

217.06 LIVING QUARTERS FOR PROFESSIONAL PER-SONNEL.A separate building used primarily asliving quarters for professional personnel, such asteachers, principals, and supervisors. Individualapartments rented by a school district for teachersare not designated by this term.

217.07 LIVING QUARTERS FOR SERVICE PERSONNEL.A separate building used primarily as livingquarters for service personnel, such as custodiansand maintenance workers.

217.08 STADIUM.A permanent structure consisting ofone or more units with tiers of seats for spectatorsat athletic contests.

217.09 FIELD BUILDING.A separate building used pri-marily for housing dressing room, shower, andtoilet facilities. It may contain additional facilities,such as sleeping quarters for visiting teams.

217.10 FOOD SERVICES BUILDING.A separate buildingused primarily for housing personnel and equip-ment engaged in the preparation, serving, or dis-tribution of regular and incidental meals, lunches,or snacks in connection with school activities.


217.11 OTHER BUILDING.Any building that is func-tioning as part of a school plant and is not classifi-able under 217.01 through 217.10, such as a storagebuilding, a ticket booth, a tool shed, school campcanteen, farm implement repair shed, a silo, a sep-arate disaster shelter above or below the ground, agreenhouse, or a maintenance building. The kind ofbuilding should be specified, on a record form.

218. AVAILABILITY OF BUILDING

The extent to which a building is available for occupancyis shown on a record form with a designation selectedfrom 218.1 through 218.3.

218.1 AVAILABLE FOR COMPLETE OCCUPANCY.Thedesignation used for a building when the entirefloor area of the building is available for school dis-trict use.

218.2 AVAILABLE FOR PARTIAL OCCUPANCY. Thedesignation used for a building when only a part ofthe floor area of the building is available for school dis-trict use. When this designation is used, the otherapplicable accounts should be interpreted as applyingonly to the part of the building available for schooldistrict use.

218.3 ABANDONED FOR OCCUPANCY. The designationused for a building abandoned and officially classifiedas unsuitable for use by action of the governing au-thority because of reasons such as location or unsatis-factory physical condition.

219. MOBILITY OF BUILDING

The mobility of a building is shown on a record form witha designation selected from 219.1 or 219.2.

219.1 PERMANENT BUILDING.A building designed forand constructed on its site and not intended to bemoved.

219.2 PORTABLE BUILDING.A building designed and con-structed so that it can be disassembled and transportedto another location, or transported to another loca-tion without disassembling. When portable buildingsare moved, the entry for the location of the buildingshould be changed on a record ; it is not necessary to


make up a whole new record card. Mobile classroomsare not portable buildings ; they are classed as vehicles.See CLASSROOM, MOBILE, in the Glossary.

220. SIZE OF BUILDING

221. GROSS FLOOR AREA OF BUILDING FACILITYThe gross area of a building is the sum of the areas at eachfloor level included within the principal outside faces ofexterior walls, neglecting architectural setbacks or projec-tions. Include all stories or areas which have floor surfaceswith clear standing head room (6 feet 6 inches minimum)regardless of their use. Where a ground level or inter-mediate story, or part thereof, is left unenclosed, considerthe gross area of the unenclosed story as the projectedarea of the story above. Exclude all unroofed areas andunenclosed roofed-over spaces. Include mezzanines, bal-conies, and library stack floors only to the extent of theiractual floor area ; do not include unenclosed areas underthe first floor. Unenclosed roofed areas which have beenincluded in original cost contracts can be excluded on acomputed or estimated basis for the development of com-parative data of gross building areas and costs.The area of passageways enclosed with similar type andquality of construction as the building proper, and oftunnels with clear standing head room of at least 6 feet6 inches, are included in the gross area of a building. Thearea of covered passageways which are not enclosed withsimilar type and quality of construction as the buildingproper are excluded from the gross building area.Accounts 221 and 221.1 through 221.3 are increased ordecreased whenever additions or reductions in the area ofthe building take place.

221.1 AREA OF BASEMENT.The area in square feet ofany floor that is below grade level on all sides and hasclear standing head room of at least 6 feet 6 inches."Below grade level" means that, if the horizontal planeof the floor were to be extended on the side in question,all or part of the land within 20 feet of the buildingwould be above this plane. See also definition of areaunder 221.

221.2 AREA OF FIRST FLOOR.The area in square feet of


the first floor, beginning at the bottom of the building,that is at or above grade level along at least one entireside and has clear standing head room of at least 6 feet6 inches. "At or above grade level" means that, if thehorizontal plane of the floor were to be extended on theside in question, no land within 20 feet of the buildingwould be above this plane. See also definition of areaunder 221.

221.3 AREA OF EACH ADDITIONAL FLOOR.The area insquare feet of each floor above the first floor with clearstanding head room of at least 6 feet 6 inches. See alsodefinition of area under 221.

222. PUPIL CAPACITY OF BUILDING (Applicable only tobuildings designed for use as school buildings).The mem-bership that can be accommodated in the classrooms andother instruction areas of a building for the school dayaccording to existing State approved standards, exclusiveof multiple sessions. Pupil capacity of a given building isdependent upon existing standards or policies governingthe operation of the school in question with respect to threemajor elements : Class size, organization of the school,and educational program of the school. Once established,this figure should be changed only when the standards orpolicies regulating the three elements are definitelychanged or when there is a change affecting capacity inthe classroom or other instruction areas as a result of addi-tions to, or remodeling of, a building. See also definitionsof classroom under 241 and other instruction area under242.

223. NUMBER OF PUPILS SERVED (Applicable only to build-ings not designed for use as school buildings).The num-ber of different pupils assigned to a building facility forinstruction or other school activities. This account is in-creased or decreased when changes are made in the num-ber of pupils assigned.

230. COST OF BUILDING (For Records of Owning Unit Only)The cost of a building as maintained in the records of theowning unit is the actual cost to that unit in acquiring thebuilding, regardless of how the building may have beenacquired.


The cost of a building that has been erected by the owningschool district is the construction cost of the original build-ing and any subsequent additions or remodeling, plus anymiscellaneous expenses of the district which are connectedwith the construction and acquisition of the building andadditions, such as advertisements for contracts and expensesconnected with the sale of bonds, less the estimated cost ofany part of the building that has been removed. The cost ofa building does not include debt service costs (payments ofprincipal, interest on debt, and paying agents' fees).Construction cost consists of all costs for general construc-tion ; payments on contracts for construction ; installation ofplumbing, heating, lighting, ventilating, and electrical sys-tems ; built-in lockers, elevators, and other equipment builtinto buildings ; outdoor or underground parts of buildingservice systems ; architectural and engineering services, legalservices, educational consultative services, and travel ex-penses incurred in connection with construction ; paint andother interior and exterior decorating; and any other costsconnected with the planning and construction of the build-ing. See chapter 4 for the distinction between built-in andmovable equipment.When a school plant is constructed under a combined con-tract, separate data should be obtained from the contractorin order to complete the appropriate accounts for land, im-provements to site, buildings, and equipment.

The cost of a building that has been constructed by employeesof the owning school district consists of the direct costs forsalaries, materials, use of equipment, planning and super-visory services, and other miscellaneous expenses connectedwith the erection of the building.

The cost of an existing building that has been purchased, oracquired at some cost through annexation or reorganization,is the purchase cost to the owning district plus costs of anysubsequent additions or remodeling less the estimated costof any part of the building that has been removed.Purchase cost consists of the purchase price, legal fees, andany other expenses incurred in connection with the purchaseof an existing building.

When a building has been received as a gift, or acquired at nocost through annexation or reorganization, the entry for its


cost is zero plus any costs connected with acquiring and con-ditioning the building for use, with an indication that it wasreceived as a gift or at no cost to the district. (School dis-tricts may wish to note on the record form the appraisedvalue at the time the gift was received, but this value figureshould not be shown as the cost of the building.)In the case of a building acquired as a result of annexationor reorganization, the applicable cost records of the old dis-tricts should be retained by the new owning district for ref-erence purposes.A school district may wish to maintain cost records of build-ings owned by a public-schoolhousing authority, municipalunit of government, or similar public agency.When the actual cost of a building is not known, the esti-mated cost as of the time of acquisition is used as the costfigure, for example, for an old building whose record has beenlost.This cost account is increased by the cost of the alterationswhen an addition is made to the building or the building isremodeled. When the building is completely or partially re-moved, this account is decreased by the total cost on therecord at the time of removal or the proportional part thereoffor the part of the building removed.This cost account is not affected by repairs made to a buildingthat do not add to, extend, or reduce the building.

231. CONTRACT COST OF BUILDING.The cost for the actualerection of a building, involving such costs as those for :General construction contract plus extras to the contractorand less credits, heating and ventilating contracts, plumb-ing contracts, electrical contracts, painting contracts,built-in equipment, and outdoor or underground parts ofbuilding service systems ; and any salaries, constructionmaterials, rental fees for construction equipment, and sim-ilar expenses for construction performed by school districtemployees. Movable equipment is not included in the build-ing cost. See also chapter 4 for distinction between built-in and movable equipment.

232. COST FOR ARCHITECTURAL AND ENGINEERING SERV-ICES.The cost for architectural and engineering servicesfor plans, drawings, specifications, legally-required planapproval, topographical surveys, test borings, and other


surveys made in the preparation of building plans ; andsupervisory and consultative services rendered in connec-tion with the construction of a building, including salariesof school district architects and engineers assigned to theproject. Costs for preliminary studies made prior to thefiscal year in which definite authority was received to pro-ceed with construction are not capitalized and, therefore,not included under this account. Fees, if any, paid toarchitects for writing specifications for movable equipmentare not included here. See also chapter 4 for distinctionbetween built-in and movable equipment.

233. COST FOR LEGAL SERVICES.The cost for legal serv-ices rendered in connection with the construction of abuilding, including salaries of school district legal person-nel assigned to the project. Costs for legal services ren-dered prior to the fiscal year in which definite authoritywas received to proceed with the construction are not cap-italized and, therefore, not included under this account.Fees for legal services in connection with a bond issue arenot recorded here ; they are recorded under 235.

234. COST FOR EDUCATIONAL CONSULTATIVE SERVICES.The cost for consultative services rendered in connec-tion with the construction of a building that are aimed atfitting a building to a school's educational program andare not classifiable under 232 and 233. Costs for suchservices rendered prior to the fiscal year in which definiteauthority was received to proceed with construction are notcapitalized and, therefore, not recorded under this account.

235. MISCELLANEOUS COSTS FOR BUILDINGS.Costs in-curred in connection with the construction and acquisitionof a building that are not classifiable under 231 through234, such as advertisements for contracts, expenses con-nected, with the sale of bonds, and building permits.

240. INSTRUCTION AREAS IN BUILDINGSAn instruction area is a room which was specifically designed,or adapted, to accommodate some form of instructional activ-ity and is available for such purposes.The floor area of an interior space or area is the total areameasured between the principal wall faces at or near floorlevel plus wall case or alcove spaces, or both, opening intoand designed to serve the activity carried on in the area,


exclusive of areas otherwise included as construction. Seepage 91 for definition of construction areas.The areas of service spaces that open into and are designed toserve two or more instruction areas, such as a teacher's officeopening into and serving two classrooms, are apportioned"toeach of the instruction areas served.

241. CLASSROOMS

A classroom is a room designed for or adapted to accommo-date and used for regularly scheduled group instruction,including the so-called regular classrooms and special useclassrooms, such as laboratories and shops. Storage andother service areas opening into and serving as adjunctsto a particular classroom should be considered a part ofthat classroom area.Areas, such as libraries, study halls, auditoriums, gym-nasiums, and multipurpose rooms, are not recorded under241; they are recorded under 242, Other Instruction Areas.Cafeterias and lunchrooms are service areas and recordedunder 271.A room, as defined on page 96, with movable partitionsor walls is recorded on the basis of the primary or prin-cipal use for which designed and not the secondary use forwhich adapted.

241.1 REGULAR CLASSROOMSA regular classroom is a classroom designed, oradapted, in such a manner that it can be used to houseany class that does not require special built-in equip-ment tailored to its specific needs. See also definitionof classroom under 241.Accounts 241.11 and 241.12 are adjusted in accordancewith increases or decreases in the total number andtotal area, respectively, of regular classrooms.

241.11 Number of Regular Classrooms.The total num-ber of regular classrooms in a 'building. See alsodefinition of regular classroom under 241.

241.12 Area of Regular Classrooms.The total area insquare feet of all regular classrooms in a building,including any storage and other service areas open-ing into, and serving as adjuncts to, particularclassrooms. See also definition of area of an in-terior space under 240.


241.2 SPECIAL CLASSROOMSA special classroom is a classroom designed, or pro-vided with special built-in equipment, for specializedlearning activities.' Examples are kindergarten rooms,laboratories, and shops. See also definition of class-room under 241.

241.21 Kindergarten RoomsA kindergarten room is a specie 1 classroom de-signed, or provided with special bwit-in equip-ment, for use by a group or class that is organizedto provide educational experiences for childrenfor the years preceding the first grade.Accounts 241.211 and 241.212 are adjusted in ac-cordance with increases or decreases in the totalnumber and total area, respectively, of kinder-garten rooms.

241.211 Number of Kindergarten Rooms.The totalnumber of kindergarten rooms in a building.See also definition of kindergarten room under241.21.

241.212 Area of Kindergarten Rooms.The total areain square feet of kindergarten rooms in abuilding, including any storage and other serv-ice areas opening into, and serving as adjunctsto, particular kindergarten rooms. See alsodefinition of area of an interior space under240.

241.22 Laboratory RoomsA laboratory room is a special classroom designed,or provided .with special built-in equipment, forpupil participation in learning activities involvingscientific experimentation and other experiences.Examples are chemistry, biology, and physicslaboratories.Accounts 241.221 and 241.222 are adjusted in ac-cordance with increases or decreases in the totalnumber and total area, respectively, of laboratoryrooms.

241.221 Number of Laboratory Rooms.The total num-ber of laboratory rooms in a building. See alsodefinition of laboratory room under 241.22.


241.222 Area of Laboratory Rooms.The total area insquare feet of laboratory rooms in a building,including any storage and other service areasopening into, and serving as adjuncts to, par-ticular laboratories. See also definition of areaof an interior space under 240.

241.23 Shop Rooms

A shop room is a special classroom designed, orprovided with special built-in equipment, for in-dustrial arts and vocational or trade learning ac-tivities in such fields as mechanics, machine tools,sheet metal work, woodworking, electrical trades,radio, plumbing, masonry, aviation, printing, re-frigeration, air conditioning, baking and othercommercial food preparation, cosmetology, andagriculture.Accounts 241.231 and 241.232 are adjusted in ac-cordance with increases or decreases in the totalnumber and total area, respectively, of shop rooms.

241.231 Number of Shop kooms.The total number ofshop rooms in a building. See also definitionof shop room under 241.23.

241.232 Area of Shop Rooms.The total area in squarefeet of shop rooms in a building, including anystorage and other service areas opening into,and serving as adjuncts to, particular shoprooms. See also definition of area of an inte-rior space under 240.

241.24 Home Economics Rooms

A home economics room is a special classroom de-signed, or provided with special built-in equip-ment, for learning activities involving such thingsas the selection, preparation, serving, conserva-tion, and storage of food ; the selection, care, reno-vation, and making of clothing ; the care andguidance of children ; the selection, use, and con-servation of home equipment ; and the selectionand care of the house and its furnishings.Accounts 241.241 and 241.242 are adjusted in ac-cordance with increases or decreases in the total


number and total area, respectively, of home eco-nomics rooms.

241.241 Number of Rome Economics Rooms. Thetotal number of home economics rooms in abuilding. See also definition of home economicsroom under 241.24.

241.242 Area of Home Economics Rooms.The totalarea in square feet of home economics rooms ina building, including any storage and otherservice areas opening into, and serving as ad-juncts to, particular home economics rooms.See also definition of area of an interior spaceunder 240.

241.25 Music RoomsA music room is a special classroom designed, orprovided with special built-in equipment, for learn-ing activities involving choral and instrumentalmusic.

The areas of practice rooms, robe rooms, musiclibrary rooms, and instrument storage rooms serv-ing as adjuncts to music rooms are included in thearea of music rooms; 241.252, but are not countedas individual music rooms in 241.251.Accounts 241.251 and 241.252 are adjusted in ac-cordance with increases or decreases in the totalnumber and total area, respectively, of musicrooms.

241.251 Number of Music Rooms.The total numberof music rooms in a building. See also defini-tion of music room under 241.25.

241.252 Area of Music Rooms.The total area insquare feet of music rooms in a building, in-cluding any storage and other service areasopening into, and serving as adjuncts to, par-ticular music rooms. See also definition of areaof an interior space under 240.

241.26 Special Classrooms for Exceptional ChildrenA special classroom for exceptional children is aclassroom designed, or provided with special built-in equipment, specifically for accommodating


classes organized for the particular purpose of pro-viding instruction to exceptional children. Ex-amples are sight-saving classrooms, classrooms forchildren with defective hearing, and orthopedicclassrooms. See also the definition of EXCEP-TIONAL CHILDREN in the Glossary.Accounts 241.261 and 241.262 are adjusted in ac-cordance with increases or decreases in the totalnumber and total area, respectively, of specialclassrooms for emceptional children.

241.261 Number of Special Classrooms for ExceptionalChildren.The total number of special class-rooms for exceptional children in a building.See also definition of special classroom for ex-ceptional children under 241.26.

241.262 Area of Special Classrooms for ExceptionalChildren.The total area in square feet ofspecial classrooms for exceptional children ina building, including any storage and otherservice areas opening into, and serving as ad-juncts to, particular special classrooms for ex-ceptional children. See also definition of areaof an interior space under 240.

241.27 Other Special ClassroomsUnder this account is recorded any specialclassroom designed, or provided with special built-in equipment, for some specific type of learningactivity that is not classifiable under 241.21through 241.26. Examples are art, business edu-cation, and distributive education classrooms. Thetype of special classroom should be written on arecord form.Accounts 241.271 and 241.272 are adjusted in ac-cordance with increases or decreases in the totalnumber and total area, respectively, of ether spe-cial classrooms.

241.271 Number of Other Special Classrooms.Thetotal number of other special classrooms in abuilding. See also definition of other specialclassroom under 24t27.

241.272 Area of Other Special Classrooms. The total


area in square feet of other special classroomsin a building, including any storage and otherservice areas. opening into, and serving as ad-juncts to, particular special classrooms. Seealso definition of area of an interior space un-der 240.

242. OTHER INSTRUCTION AREASUnder this account is recorded any instruction area, otherthan a classroom, that has been specifically designed, oradapted, to accommodate some form of instructional activ-ity and which is available for this purpose, such as libra-ries, study halls, separate audiovisual areas, researchlaboratories (not classroom laboratories), museums, audi-toriums, gymnasiums, and multipurpose rooms. See alsodefinition of classroom under 241.A room, as defined on page 96, with movable partitionsor walls is recorded on the basis of the primary or principaluse for which designed and not the secondary use for whichadapted.

242.1 SCHOOL LIBRARY AREASA school library area is an instruction area which wasspecifically designed, or adapted, as a place for studyand reading, and the custody, circulation, and admin-istration of a collection of books, manuscripts, andperiodicals kept for the use of the student body, butnot for sale.Audiovisual, storage, and other service areas openinginto, and serving as adjuncts to, a particular libraryarea are considered parts of the library area. Audio-visual areas which do not open into, and are not ad-juncts of, the library are recorded under 242.3, Audio-visual Rooms.Accounts 242.11 and 242.12 are adjusted in accordancewith increases or decreases in the total number andtotal area, respectively, of school library areas.

242.11 Number of School Library Areas.The total num-ber of school library areas in a building. See alsodefinition of school library area under 242.1.

242.12 Area of School Library Areas.The total area insquare feet of school library areas in a building,including any storage and other service areas


opening into, and serving a8 adjuncts to, the li-brary area. See also definition of area of an in-terior space under 240.

242,2 STUDY HALLSA study hall is an instruction area designed, or adapted,for housing a group of students engaged in individualstudy of an informal nature of the lessons or assign-ments received in regular or special classrooms.Accounts 242.21 and 242.22 are adjusted in accordancewith increases or decreases in the total number andtotal area, respectively, of study halls.

242.21 Number of Study Halls.The total number ofstudy halls in a building. See also definition ofstudy hall under 242.2.

242.22 Area of Study Halls.The total area in square feetof study halls in a building, including any storageand other service areas opening into, and servingas adjuncts to, particular study halls. See alsodefinition of area of an interior space under 240.

242.3 AUDIOVISUAL ROOMSAn audiovisual room is an instruction area designed, orprovided with special built-in equipment, for audio-visual material storage, screening, and listening that isseparate from the school library and does not serve asan adjunct to another room or area.Accounts 242.31 and 242.32 are adjusted in accordancewith increases or decreases in the total number andtotal area, respectively, of audiovisual rooms.

242.31 Number of Separate Audiovisual Rooms.Thetotal number of separate audiovisual rooms in abuilding. See also definition of audiovisual roomunder 242.3.

242.32 Area of Separate Audiovisual Rooms.The totalarea in square feet of separate audiovisual roomsin a building, including any storage and otherservice areas opening into, and serving as ad-juncts to, particular audiovisual rooms. See alsodefinition of area of an interior space under 240.

242.4 AUDITORIUMSAn auditorium is an instruction area designed and con-


structed with a built-in stage, and sloping floor or fixedseating, for use as an assembly center.Accounts 242.41 and 242.42 are adjusted in accordancewith increases or decreases in the total number andtotal area, respectively, of auditoriums.

242.41 Number of Auditoriums.The total number ofauditoriums in a building. See also definition ofauditorium under 242.4.

242.42 Area of Auditoriums.The total area in squarefeet of auditoriums in a building, including thestage, dressing room, balcony, storage, and otherservice areas opening into, and serving as ad-juncts to, the auditorium. See also definition ofarea of an interior space under 240.

242.5 GYMNASIUMSA gymnasium is an instruction area designed, or adapt-ed, specifically for physical education activities.Regular or special classrooms used in connection withthe gymnasium are recorded individually as regular orspecial classrooms and not as part of the gymnasium.Accounts 242.51 and 242.52 are adjusted in accordancewith increases or decreases in the total number andtotal area, respectively, of gymnasiums.

242.51 Number of Gymnasiums. The total number ofgymnasiums in a building. See also definition ofgymnasium under 242.5.

242.52 Area of Gymnasiums. The total area in squarefeet of gymnasiums in a building, including anytraining, storage, or other service areas openinginto, and serving as adjuncts to, the gymnasium.See also definition of area of an interior spaceunder 240,

242.6 GYNATORIUMSA gymnatorium is an instruction area designed, oradapted, specifically for the combined functions thatmight normally be served by a separate gymnasiumand a separate auditorium. See also definitions of audi-torium under 242.4 and gymnasium under 242.5.Accounts 242.61 and 242.62 are adjusted in accordancewith increases or decreases in the total number andtotal area, respectively, of gymnatoriums.


242.61 Number of Gymnatoriums.The total number ofgymnatoriums in a building. See also definition ofgymnatorium under 242.6.

242.62 Area of Gymnatoriums.The total area in squarefeet of gymnatoriums in a building, including anystorage or other service areas opening into, andserving as adjuncts to, the gymnatorium. See alsodefinition of area of an interior space under 240.

242.7 CAFETORIUMS

A cafetorium is an instruction area designed, or adapt-ed, specifically for the combined functions that mightnormally be served by a separate cafeteria and a sep-arate auditorium. See also definitions of auditoriumunder 242.4 and cafeteria under 271.Accounts 242.71 and 242.72 are adjusted in accordancewith increases or decreases in the total number andtotal area, respectively, of cafetoriums.

242.71 Number of Cafetoriums.The total number ofcafetoriums in a building. See also definition ofcafetorium under 242.7.

242.72 Area of Caletoriums.The total area in squarefeet of cafetoriums in a building, including anystorage or other service areas opening into, andserving as adjuncts to, the cafetorium. See alsodefinition of area of an interior space under 240.

242.8 MULTIPURPOSE ROOMSA multipurpose room is an instruction area designed,or adapted, specifically for two or more of the combinedfunctions that might normally be served by a separatelibrary, separate audiovisual room, separate audi-torium, separate gymnasium, separate gymnatorium,separate cafetorium, or separate cafeteria, such asassemblies, physical education, lunch, music, clubs,audiovisual work, and library services. Separate gym-natoriums and cafetoriums are not classified as multi-purpose rooms. See also definitions under 242.1, 242.3,242.4, 242.5, 242.6, 242.7, and 271.Accounts 242.81 and 242.82 are adjusted in accordancewith increases or decreases in the total number andtotal area, respectively, of multipurpose rooms.

DEFINITIONS OF PROPERTY ACCOUNTS 59242.81 Number of Multipurpose Rooms.The total num-

ber of multipurpose rooms in a building. See alsodefinition of multipurpose room under 242.8.

242.82 Area of Multipurpose Rooms.The total area insquare feet of multipurpose rooms in a building,including any storage or other service areas open-ing into, and serving as adjuncts to, a particularmultipurpose room. See also definition of area ofan interior space under 240.

242.9 MISCELLANEOUS INSTRUCTION AREASUnder this account is recorded any other instructionarea in a building that is not classifiable under 241.through 242.8, such as research laboratories (not class-room laboratories) , bowling alleys, indoor swimmingpools, indoor rifle ranges, and museums. See alsodefinition of instruction area under 240. The type ofmiscellaneous instruction area should be written ona record form.

Separate offices for instructors which do not open intoclassrooms, and rooms for itinerant teachers are notrecorded here ; they are recorded under 250, ADMIN-ISTRATION AREAS IN BUILDING.Accounts 242.91 and 242.92 are adjusted in accordancewith increases or decreases in the total number andtotal area, respectively, of miscellaneous instructionareas.

242.91 Number of Miscellaneous Instruction Areas.Thetotal number of miscellaneous instruction areas ina building. See also definition of miscellaneous in-struction area under 242.9.

242.92 Area of Miscellaneous Instruction Areas.Thetotal area in square feet of miscellaneous instruc-tion areas in a building, including any storage andother service areas opening into, and serving asadjuncts to, particular miscellaneous instructionareas. See also .definition of area of an interiorspace under 240.

250. ADMINISTRATION AREAS IN BUILDING

An administration area is an area devoted to school business,


pupil personnel management, or public relations activities ofa school, or a combination of these activities, where such anarea is not designated for other purposes. Storage and otherservice areas opening into, and serving as adjuncts to, aparticular school administration area are considered as partsof that area.A room, as defined on page 96, with movable partitions orwalls, is recorded on the basis of the primary or principaluse for which designed and not the secondary use for whichadapted.

251. KINDS OF ADMINISTRATION AREAS IN BUILDINGThe kinds of admininstration areas in a building areshown on a record form with designations selected from251.1 through 251.5.

251.1 PRINCIPAL'S OFFICE. --A room or rooms designed, oradapted, for the use of the principal and/or assistantprincipals in the discharge of their administrative re-sponsibilities, including areas for secretarial and cler-ical assistants. See also definition of PRINCIPAL inthe Glossary.

251.2 GUIDANCE AREA.A room or rooms designed, oradapted, for the use of persons, such as counselors,deans, placement counselors, and clerical personnel,who have been assigned specific duties and school timeto carry on recognized functions of the guidanceprogram.

251.3 HEALTH SERVICE AREA. A room or rooms de-signed, or adapted, for the use of persons in the field ofphysical and mental health, such as physicians, psychia-trists, nurses, dentists, dental hygienists, psychiatricsocial workers, and therapists, in providing healthservices to the student body, such as inspection, treat-ment, weighing, etc.

251.4 SUPERINTENDENT'S OFFICE. --A room or rooms de-signed, or adapted, for the use of the superintendentor assistant superintendents in the discharge of theiradministrative responsibilities, including areas fortheir secretarial and other assistants.

251.5 MISCELLANEOUS ADMINISTRATION AREAS.School administration areas that are not classifiableunder 251.1 through 251.4. Examples are rooms for

DEFINITIONS OF PROPERTY ACCOUNTS 61.

itinerant teachers other than classrooms ; separata of-fices for teachers or department heads which do notopen into classrooms ; and conference rooms. See alsodefinition of administration area under 250. The typeof miscellaneous administration area should be writtenon a record form.

252. NUMBER OF ROOMS IN ADMINISTRATION AREAS.The total number of rooms in all administration areas ofa building. Closets, toilets, and similar spaces serving asadjuncts to a particular room are not counted as separaterooms. Account 252 is increased or decreased when thenumber of rooms in the administration areas is increasedor decreased.

253. AREA OF ADMINISTR ANION AREAS.--The total area insquare feet of all administration areas in a building, in-cluding any storage or other service areas opening into,and serving as adjuncts to, a particular administrationarea. See also definition of area of an interior space under240. Account 253 is increased or decreased when the totalsquare footage of administration areas is increased ordecreased.

260. CIRCULATION AREAS OF BUILDING

A circulation area is an area used for general traffic, omittingsuch areas as unit-contained corridors and stairs locatedwithin, and serving parts of, a unit or suite.

261. AREA OF CIRCULATION AREAS INSIDE BUILDING.The total area in square feet of all circulation areas insidea building, consisting of such areas as corridors, includingextensions into deep recessed doors or entryways ; equiva-lent floor opening area at each floor level for stairs, ele-vators, ramps, and escalators ; and foyer and vestibuleareas, including any recessed entrances described as partof the gross area.

262. AREA OF COVERED PASSAGEWAYS OUTSIDE BUILD-ING.The total area in square feet of enclosed or un-enclosed covered passageways which are connected to thebuilding but lie outside the principal exterior walls. Thisarea is not included in the gross floor area of the building.See also definition of gross floor area under 221.


270. SERVICE AREAS IN BUILDING

A service area is any functional and building service area nototherwise classified under 240, INSTRUCTION AREAS INBUILDING, 250, ADMINISTRATION AREAS IN BUILD-ING, and 260, CIRCULATION AREAS OF BUILDING, ex-cluding construction areas. See page 91 for definition ofconstruction areas.Service areas that open into and serve as adjuncts to otherfacilities in a building are not recorded under these accounts,except for the number of toilet and shower rooms recordedunder 274.3 and 275.3.

271. CAFETERIAS OR LUNCHROOMSA cafeteria or lunchroom is an area designed, or adapted,specifically for use in preparing meals for, or serving mealsto, the student body or other groups, and providing facil-ities for eating such meals.Accounts 271.1 and 271.2 are adjusted in accordance withincreases or decreases in the total number and total area,respectively, of cafeterias or lunchrooms.

271.1 NUMBER OF CAFETERIAS OR LUNCHROOMS.Thetotal number of cafeterias or lunchrooms in a building.See also definition of cafeteria or lunchroom under 271.

271.2 AREA OF CAFETERIAS OR LUNCHROOMS.Thetotal area in square feet of cafeterias or lunchrooms ina building, including any storage or other service areasopening into, and serving as adjuncts to, a cafeteria orlunchroom. See also definition of area of an interiorspace under 240.

272. TEACHERS' ROOMSA teachers' room is a room designed, or adapted, for use byteachers and other instructional staff for study, class prep-aration, and relaxation.Accounts 272.1 and 272.2 are adjusted in accordance withincreases or decreases in the total number and total area,respectively, of teachers' rooms.

271.1 NUMBER OF TEACHERS' ROOMS.The total numberof teachers' rooms in a building. See also definition ofteachers' room under 272.

272.2 AREA OF TEACHERS' ROOMS.The total area in


square feet of teachers' rooms in a building, includingany storage or other service areas opening into, andserving as adjuncts to, teachers' rooms. See also defini-tion of area of an interior space under 240.

273. MAINTENANCE AND OPERATION AREAS

A maintenance and operation area is an area designed, oradapted, for use in making repairs to a school plant andkeeping it open and ready for use. They include suchareas as furnace rooms, pump rooms, fan rooms, and othermechanical service areas ; and fuel storage rooms, custodialquarters, receiving areas, building work or repair shyps,custodial service closets, and other similar building serv-ice areas.

273.1 KINDS OF MAINTENANCE AND OPERATION ROOMS

The kinds of maintenance and operation rooms in abuilding are shown on a record form with designationsselected from 273.11 through 273.14.

273.11 Mechanical and Electrical Service Rooms.Fur-nace, pump, fan, generator, transformer, and simi-lar mechanical and electrical service rooms.

273.12 Custodial Service Rooms.Custodial quarters, in-cluding living quarters, custodial service closets,and similar areas designed, or adapted, for use ofthe custodial staff.

273.13 Building Work or Repair Shops.Rooms de-signed, or adapted, for use in repairing buildingequipment.

273.14 Storage Rooms.Any rooms, including fuel stor-age rooms, designed, or adapted, for use in re-ceiving or storing supplies and equipment thatare not integral parts of, or adjuncts to, otherfunctional or service areas.

273.2 NUMBER OF MAINTENANCE AND OPERATIONROOMS.The total number of maintenance and opera-tion rooms in a building. Account 273.2 is increasedor decreased when the number of maintenance andoperation rooms is increased or decreased. See alsodefinition of maintenance and operation area under 273.

273.3 AREA OF MAINTENANCE AND OPERATION ROOMS.


The total area in square feet of all maintenance andoperation rooms in a building, including any storageor other service areas opening into, and serving asadjuncts to, maintenance and operation areas. Ac-count 273.3 is increased or decreased when the area ofmaintenance and operation rooms is increased or de-creased. See also definition of area of an interior spaceunder 240.

274. TOILET ROOMSA toilet room is a room designed as such and equippedwith at least a water closet and a lavatory. It may containurinals and additional fixtures.The areas of toilet rooms that open into, and serve as ad-juncts to, other facilities in a building, such as a toilet roomopening into the principal's office, are included in the areaof the facility and, therefore, are not recorded here. How-ever, the number of such toilet rooms is recorded under274.3.

Accounts 274.1 and 274.3, and Account 274.2, are adjustedin accordance with increases or decreases in the total num-ber and total area, respectively, of toilet rooms.

274..I NUMBER OF SEPARATE TOILET ROOMS.The totalnumber of toilet rooms in a building that do not openinto, and serve as adjuncts to, other facilities in thebuilding. See also definition of toilet room under 274.

274.2 AREA OF SEPARATE TOILET ROOMS.The totalarea in square feet of toilet rooms in a building thatdo not open into, and serve as adjuncts to, other facil-ities in the building. See also definition of area of aninterior space under 240.

274.3 NUMBER OF TOILET ROOMS AS ADJUNCTS TO AN-OTHER AREA.The total number of toilet rooms in abuilding that open into, and serve as adjuncts to, otherfacilities in the building. See also definition of toiletroom under 274.

275. SHOWER ROOMSA shower room is a room designed as such and equippedwith individual shower stalls or group showers. It mayalso contain drying areas, towel storage and issue areas,dressing and locker areas, lavatory areas, and service toiletareas.


The areas of shower rooms that open into, and serve asadjuncts to, other facilities in a building, such as a showerroom opening into a custodial service room, are includedin the area of the facility and, therefore, are not recordedhere. However, the number of such shower rooms is re-corded under 275.3.

Separate dressing rooms not containing shower facilitiesare not recorded under 275 ; they are recorded under 276,Miscellaneous Service Areas.

Accounts 275.1 and 275.3, and Account 275.2, are adjustedin accordance with increases or decreases in the totalnumber and total area, respectively, of shower rooms.

275.1 NUMBER OF SEPARATE SHOWER ROOMS.Thetotal number of shower rooms in a building that do notopen into, and serve as adjuncts to, other facilities inthe building. See also definition of shower room under275.

275.2 AREA OF SEPARATE SHOWER ROOMS.The totalarea in square feet of shower rooms in a building thatdo not open into, and serve as adjuncts to, other facil-ities in the building. See also definition of area of aninterior space under 240.

275.3 NUMBER OF SHOWER ROOMS AS ADJUNCTS TOANOTHER AREA.The total number of shower roomsin a building that open into, and serve as adjuncts to,other facilities in the building. See also definition ofshower room under 275.

276. MISCELLANEOUS SERVICE AREAS IN BUILDING

Under this account are recorded other service areas in abuilding that are not classifiable under 271 through 275,such as book stores, dressing rooms without shower facil-ities, other school stores, special shelter areas, and spaceassigned specifically to public library branches, scouts, andother community activities. The type of miscellaneousservice area should be written on a record form.Accounts 276.1 and 276.2 are adjusted in accordance withincreases or decreases in the total number and total area,respectively, of miscellaneous service areas.

276.1 NUMBER OF MISCELLANEOUS SERVICE AREAS.The total number of miscellaneous service areas in a


building. See also definition of miscellaneous servicearea under 276.

276.2 AREA OF MISCELLANEOUS SERVICE AREAS. Thetotal area in square feet of miscellaneous service areasin a building. See also definition of area of an interiorspace under 240.

280. SERVICE SYSTEMS IN BUILDING

A service system is a group of elements or units designed towork together to provide, on a building-wide basis, specificphysical services of a particular type, such as heating, cool-ing, ventilating, water, sewage disposal, electrical, commun-ication, or fire protection.

The kinds of service systems in a building and informationabout them are shown on a record form with designationsselected from 281 through 289.

281. HEATING SYSTEM

A heating system is a building service system designed tokeep the building warm.

281.1 TYPE OF HEATING SYSTEM

The type of heating system and information about itare shown on a record form with a designation selectedfrom 281.11 through 281.13, and further designationsfrom the subitems under them.When a combination exists, appropriate items are usedto show the combination, but, in such cases, the princi-pal system is noted on a record form.

281.11 Central Heating System

A central heating system is a heating systemwhereby the heat is conveyed to various parts ofa building through pipes or ducts leading from acentral source. A system of electrically heatedradiant panels is also considered a central heatingsystem.

The type of central heating system is shown on arecord form with a designation selected from281.111 through 281.116.

281.111 Radiators and Convectors.A heating systemthat has heat dispensing units, such as radia-


tors, convectors, or unit heaters, in the roomsto be heated,

281.112 Unit Ventilators. A heating system that usesan outside air supply and a combined heatingand ventilating unit in the form of a convectorwith a motor-driven fan and with or withoutautomatic controls,

281.113 Gravity Warm Air Furnace. ----A heating systemin which furnace-generated heat is absorbed byair circulating around the furnace unit andcarried to the rooms.

281.114 Fan Blast or Forced Air. A heating system inwhich air is fan-driven over heated surfacesand then delivered to the rooms.

281.115 Radiant Panel.A heating system that usesheating pipes, ducts, or electric wires embed-ded or suspended in large sections or panels ofwall, floor, or ceiling surfaces for heating therooms.

281.116 Split System. --A heating system that combinesa forced air system with in-the-room radiation.

281.12 Local Zone Heating SystemA local zone heating system is a heating systemwhereby a building's heat is supplied by two ormore heating units each of which is designed andinstalled to function independently of the otherunits as a central heating unit for a given part ofthe building only. Room-fired heaters are not re-corded under 281.12 ; they are recorded under281.13, Room-Fired Heaters.

The type of local zone heating system is shown ona record form with a designation selected from281.121 through 281.126.

281.121 Radiators and Convectors. A heating systemthat has heat dispensing units, such as radia-tors, convectors, or unit heaters in the roomsto be heated.

281.122 Unit Ventilators. --A heating system that usesan outside air supply and a combined heatingand ventilating unit in the form of a convector


with a motor-driven fan and with or withoutautomatic controls.

281.123 Gravity Warm Air Furnace. A heating systemin which furnace-generated heat is absorbedby air curculating around the furnace unitand carried to the rooms.

281.124 Fan Blast or Forced Air. --A heating system inwhich air is fan-driven over heated surfacesand then delivered to the rooms.

281,125 Radiant Panel. ---A heating system that usesheating pipes, ducts, or electric wires embed-ded or suspended in large sections or panels ofwall, floor, or ceiling surfaces for heating therooms.

281.126 Split System. --A heating system that combinesa forced air system with in-the-room radiation.

281.13 RoomFired Heaters.Space heaters, stoves, orsimilar type heaters, excluding heat pumps andradiant panels.

281.2 SOURCE OF HEAT FOR HEATING SYSTEMThe source of heat for a heating system is shown on arecord form with a designation selected from 281.21through 281.27. When more than one source of heatis available, all sources are shown on a record formwith the principal source indicated.

281.21 Wood281.22 Coal281.23 Gas, Including Natural and Liquefied Petroleum281.24 Oil281.25 Electricity281.26 Heat Pump281.27 Other

281.3 CAPACITY OF HEATING PLANT(S).The net ratedcapacity in B.T.U.'s as established at the time of manu-facture. Adjustments are made in 281.3 in accordancewith increases or decreases in this capacity.

282. COOLING SYSTEM

A cooling system is a building service system designed to


keep the temperature inside the building below that out-side the building.

282.1 TYPE OF COOLING SYSTEMThe type of cooling system in a building is shownon a record form with a designation selected from282.11 through 282.13.When a combination exists, appropriate items are usedto show the combination, but, in such cases, the princi-pal system is noted on a record form.

282.11 Central Cooling System.A system that cools abuilding by using pipes or ducts leading from asingle cooling unit to various parts of the building.

282.12 Local Zone Cooling System.A system that coolsa building by using two or more cooling units,each of which is designed and installed to functionindependently of the other units as a central cool-ing unit for a given part of the building only.

282.13 Individual Cooling Units.A cooling system con-sisting of room or space coolers in each room to becooled.

282.2 EXTENT OF COOLING SYSTEM

The extent of the cooling system in a building is in-dicated on a record form with a designation selectedfrom 282.21 through 282.22.

282.21 Whole Building Cooled.At least all of the class-rooms in a building are cooled by the cooling sys-tem as well as any other necessary areas.

282.22 Part of Building Cooled.Only some of the class-rooms or other limited areas in a building arecooled by the cooling system.

283. VENTILATING SYSTEM IN BUILDINGA ventilating system is a building service system designedto provide for sufficient flowage of air to remove odors andto create a feeling of comfort for those in the building.The type of ventilating system in a building is shown on arecord form with a designation selected from 283.1through 283.4.When a combination exists, appropriate items are usedto show the combination, but, in such cases, the principalsystem is noted on a record form.


283.1 WINDOW VENTILATION.A ventilating system thatuses open windows to admit fresh air and does not havedefinite provisions, either gravity or mechanical, forexhaust.

283.2 GRAVITY VENTILATION.A ventilating system thatuses vents or ducts leading outside the building forexhaust. The exhaust ducts may or may not have heatcoils in the shaft or turbine heads on top of the ventstacks to accelerate the gravity flow.

283.3 MECHANICAL EXHAUST VENTILATION. --A ventilat-ing system that uses fans to pull air from rooms to theout-of-doors. This system may exhaust the air (1)directly to the out-of-doors, (2) through a system ofducts leading to a plenum chamber and then out ofdoors, or (3) to corridors and then to the out-of-doorsby means of corridor ceiling exhaust fans.

283.4 MECHANICAL SUPPLY VENTILATION.A ventilat-ing system that uses fan-forced unit ventilators or acentral fan with ducts to force air into the rooms;such a system builds up a slight air pressure that forcesair from the rooms.

284. WATER SUPPLY AND SEWAGE DISPOSAL SYSTEM INBUILDING

284.1 SOURCE OF WATERThe source of water in a building is shown on a recordform with a designation selected fr9m 284.11 through284.13.

284.11 Municipal Water Syatem.A publicly-owned orprivately-owned water system that furnisheswater to the community at large.

284.12 Drilled Well.A drilled well that is not part of amunicipal water system. See also definition ofmunicipal water system under 284.11.

284.13 Dug Well or Other Source. ---A dug well or othersource, such as a spring, that is not part of amunicipal water system. See also definition ofmunicipal water system under 284.11.

284.2 NUMBER OF HEAT GENERATORS FOR HOT WATERSUPPLY SYSTEM. --The total number of individualheat exchangers or boosters that are used to raise the


temperature of the water in the domestic water supplysystem.

284.3 TYPE OF SEWAGE TREATMENT AND DISPOSALSYSTEM

The type of sewage treatment and disposal systemserving a building is shown on a record form with adesignation selected from 284.31 through 284.35.

284.31 Municipal System.A sewage treatment and dis-posal system, publicly-owned or privately-owned,that serves the community at large.

284.32 Open Settling Tank System. --A sewage treatmentand disposal system, not part of a municipal sys-tem, that uses an open settling tank which mayor may not be followed with provision for second-ary treatment, such as activated sludge processunits or trickling filters.

284.33 Septic Tank Systems284.331 Septic Tank Only.A sewage treatment and

disposal system, not part of a municipal sys-tem, that uses a septic tank with provision forthe direct surface discharge of the effluent toa ditch or stream.

284.332 Septic Tank With Filters. --A sewage treatmentand disposal system, not part of a municipalsystem, that uses a septic tank followed by anopen or underground sand or gravel filter withprovision for surface discharge of the effluentto a ditch or stream.

284.333 Septic Tank With Subsurface Disposal Field.A sewage treatment and disposal system, notpart of a municipal system, that uses a septictank followed by a subsurface system of tilesor cesspools to allow for absorption of theeffluent by the soil.

284.34 Sewage Stabilization Pond System (Aeration Pools,Oxidation Ponds).A sewage treatment and dis-posal system, not part of a municipal system, ofcontrolled ponding or lagooning of raw or partiallytreated sewage.

284.35 Other.Pit privies, chemical toilets, incinerators,


privies, and other types of sewage treatment anddisposal methods not classifiable under 284.31through 284.34. The specific type of system shouldbe indicated on a record form.

285. ELECTRICAL SYSTEM IN BUILDING

An electrical system is a building service system designedto distribute electricity to an entire building or selectedareas of a building.

The extent of the electrical system is shown on a recordform with designations selected from 285.1 through 285.3.

285.1 BUILDING COMPLETELY WIRED.Wiring and othernecessary electrical devices, such as circuit breakers,fuse boxes, switches, lighting fixtures, and receptacles,have been installed in all parts of the building in ac-cordance with applicable codes.

285.2 BUILDING PARTIALLY WIRED.Wiring and othernecessary electrical devices, such as circuit breakers,fuse boxes, switches, lighting fixtures, and receptacles,have been installed only in certain parts of the buildingin accordance with applicable codes.

285.3 EMERGENCY LIGHTING SYSTEM.A lighting sys-tem installed for emergency use in cases of failure inthe main electrical system.

286. COMMUNICATION SYSTEM IN BUILDING

A communication system is a building service system de-signed to provide for communication only within a schoolplant.

Information about a communication system is shown on arecord form with a designation selected from 286.1 through286.5.

286.1 TELEPHONE SYSTEM

286.11 Complete Telephone System.A communicationsystem having at least a telephone in each class-room.

286.12 Partial Telephone System.A communication sys-tem having telephones only in some classrooms, orin other limited areas.

286.2 SPEAKER SYSTEM


286.21 Complete Speaker System.A communicationsystem having at least a speaker in each classroomand in any necessary stations.

286.22 Partial Speaker System.A communication sys-tem having speakers only in some classrooms, orin other limited areas.

286.3 COMBINATION SPEAKER-TELEPHONE SYSTEM.If a communication system is a combination type, it isindicated on a record form with 286.3, in addition toshowing the extent of the system with 286.1 or 286.2.

286.4 PROGRAM SY STEM.A communication system hav-ing mechanical or electronic time signal devices at nec-essary stations in a building.

286.5 CODE CALL SY STEM.A communication system hav-ing stations in strategic places in a building to callpersonnel by means of sound, light, or other signals.

287. TELEVISION SYSTEM

Information about a television system is shown on a recordform with a designation selected from 287.1 through287.2.

287.1 TELEVISION RECEIVING SYSTEM.A central mas-ter antenna system with television receiver outlets inprincipal classrooms or viewing areas and with facil-ities for receiving one channel or two or more channelssimultaneously.

287.2 PROGRAM OkIGINATION PROVISIONS.Televisioncameras and associated studio facilities for inschoolprogram or lesson origination for closed circuit trans-mission or standard channel transmission.

288. FIRE PROTECTION SYSTEM

A fire protection system is a building service system de-signed to protect the buildings and occupants from fire,consisting of such elements as fire alarm boxes and gongs,automatic sprinkler systems, fire hose cabinets, and fireextinguisher stations.Accounts 288.1 through 288.4 are adjusted in accordancewith increases or decreases in the number of items undereach account.

288.1 NUMBER OF FIRE ALARM BOXES


288.2 NUMBER OF AUTOMATIC SPRINKLER HEADS

288.3 NUMBER OF FIRE HOSE CABINETS288.4 NUMBER OF FIRE EXTINGUISHER STATIONS

289. ELEVATORS IN BUILDING

A building service system designed and installed in ac-cordance with applicable codes for the purpose of convey-ing passengers to different levels within a building.Accounts 289.1 through 289.2 are adjusted in accordancewith increases or decreases in the number of elevators.

289.1 NUMBER OF PASSENGER ELEVATORS.The totalnumber of elevators in a building designed for carry-ing passengers.

289.2 NUMBER OF FREIGHT ELEVATORS.The totalnumber of elevators in a building designed for carryingfreight. Ash hoists, conveyor belts, and dumb waitersare not included.

EQUIPMENT300 Series

Property accounts under this heading are maintained for themovable equipment owned or used by a school district or other unitoperating schools. Movable equipment consists of equipment itemsthat are transportable from one location to another without appre-ciable damage or change to the location from which they are re-moved or to the location where they are installed. See chapter 4for the delineation of equipment.

Certain equipment items are accounted for under unit control,and other items under group control. These two methods of con-trol, together with the kinds of equipment and the accounts undereach, are explained under 310, EQUIPMENT UNDER UNITCONTROL, and 320, EQUIPMENT UNDER GROUP CONTROL.

As changes are made in a piece of equipment or equipment group,or in its regular assignment to a particular plant or facility, appro-priate entries are made on an equipment record card to reflect suchchanges.

Accounts need not be set up for equipment items that are onlytemporarily loaned to a school district or for common-carrier ve-hicles used in the pupil transportation program.

NA, a' 4:15

DEFINITIONS OF PROPERTY ACCOUNTS

310. EQUIPMENT UNDER UNIT CONTROL

75

Unit control means that a piece of equipment is accountedfor as a single unit or entity in itself and that it retains itsseparate identity in the records, either on an individual rec-ord card or form, or as a line item in a ledger.

311. KINDS OF EQUIPMENT UNDER UNIT CONTROLA piece of movable equipment should be placed under unitcontrol if it meets one or more of the following conditions :

a. It is a piece of equipment for which the relationshipsof individual maintenance cost to original cost andother factors are critical in determining replacementpolicy for the equipment ;

b. It is a piece of equipment for which the observance ofindividual performance and other individual char-acteristics are critical in determining replacementpolicy for the equipment ; or

c. The piece of equipment has a serial number given itby the manufacturer.

See also definition of EQUIPMENT, MOVABLE, in theGlossary and the discussion of supplies and equipment inchapter 4.Equipment that is kept under unit control should be classi-fied according to some one of the categories listed in 311.1through 311.3. The category under which the equipmentis classified is indicated as part of the description on arecord form.

311.1 FURNITURE.Movable equipment that is used forsitting ; as a support for writing, drawing, experimen-tation, and work activities ; as storage space for ma-terial items ; or for decorative purposes. Examples areexecutive-type desks, divans, conference tables, androom-size rugs. Many pieces of furniture would notmeet the conditions for unit control described under311 and, in all probability, most furniture items in aschool plant would be placed under group control, 320.

311.2 MACHINERY AND APPARATUS

Machinery consists of movable equipment items com-posed of complex combinations of parts which transmitand modify force and motion so as to perform some


desired kind of work, excluding vehicles. See alsodefinition of vehicles under 311.3.Apparatus consists of movable equipment items, with-out complex combinations of parts, that are used totransmit, modify, or measure energy or matter in someform.

311.21 Hand Tools.Instruments, machinery, and ap-paratus that may be picked up in the hands andwhich are moved as individual units during theperformance of their primary functions. Exam-ples of equipment designated by this title areelectric powered hand saws, power mowers,vacuum cleaners, drills, and sanders ; electric flat-irons ; and expensive tap and die sets, wrench sets,and micrometer sets. See also definition of ma-chinery and apparatus under 311.2.

311.22 Bench, Desk, or Floor Machinery and Apparatus.Machinery and apparatus that, under normaloperation, remains stationary on a bench, desk, orfloor during operation. Examples of equipmentdesignated by this title are typewriters, duplica-tors, dishwashing machines, clothes dryers, drillpresses, metal and wood turning lathes, stoves,barographs, and electric tube testers. See alsodefinition of machinery and apparatus under 311.2.

311.23 Heavy Construction Machinery.Self-propelledand attachment type machinery or apparatus thatis used in heavy construction work, such as exca-vating ; constructing buildings, roads, and side-walks ; and demolishing buildings. Examples ofequipment designated by this term are crates,compressors, self-propelled rollers, bulldozers,graders, scrapers, power shovels, caterpillars,pile drivers, and concrete mixers. Major attach-ments that can be operated interchangeably withtwo or more pieces of heavy construction machin-ery are accounted for separately. Vehicles, such asdump trucks, concrete mixer trucks, and watersprinkling trucks, which may be used in connectionwith heavy construction work are not designatedby this term ; they are designated by 311.3,Vehicles.

DEFINITIONS CF PROPERTY ACCOUNTS 77

311.3 VEI1ICLES. Conveyances used to transport personsor objects, such as automobiles, trucks, aircraft, wreck-ers, buses, station wagons, bookmobiles, tractors, wag-ons, and boats, including trailer-type and other attach-ments operated from such vehicles. Major attachmentsthat can be operated interchangeably with two or morevehicles are accounted for separately.

312. ACCOUNTS FOR EACH PIECE OF EQUIPMENT UNDERUNIT CONTROL

Accounts 312.1 through 312.9 indicate the informationthat is kept for each piece of equipment that is under unitcontrol.

When an equipment item is replaced by another and theold equipment is disposed of, accounts 312.1 through 312.9for the old equipment are removed from the record andnew accounts 312.1 through 312.9 established for the newequipment item.

312.1 NAME OF EQUIPMENT.The name of the equipmentitem as given by the manufacturer.

312.2 MANUFACTURER AND MODEL NUMBER OF EQUIP-MENT.The model number in this case is the onegiven by the manufacturer.

312.3 SERIAL NUMBER OF EQUIPMENT.The serial num-ber as given by the manufacturer.

322.4 COST OF EQUIPMENT (For Records of Owning UnitOnly).The purchase price paid by the owning unitplus any freight and installation charges. When a pieceof equipment has been received as a gift, or at no costthrough annexation or reorganization, the entry forits cost is zero plus any costs connected with acquiring,installing, and conditioning it for use, with an indica-tion that it was received as a gift or at no cost to thedistrict. (School districts may wish to note on a recordform the appraised value of the gift at the time it wasreceived, but this value figure should not be shown asthe cost of the equipment.) When the actual cost of apiece of equipment is not known, the estimated cost attime of acquisition is used as the cost figure. This ac-count is increased when new attachments are added tothe equipment item by the cost of such attachments ; itis decreased by the cost of such attachments when the


attachments are permanently removed from the pieceof equipment. Attachments referred to here are thosewhich are assembled units that may be used on differ-ent pieces of equipment of the same type. This accountis reduced to zero when the equipment item is disposedof. Although this account is not affected by repairs,when used equipment is purchased and reconditionedin order to place it in service, such reconditioning costsare included here as part of the equipment cost.

312.5 DATE OF ACQUISITION. The date on which the own-ing school district consummated the transfer of owner-ship of the original item of equipment or, if constructedby school district employees, the date on which theconstruction was completed as acceptable. For leasedor rented property, this date is the date on which thelease or rent begins.

312.6 DATE OF DISPOSAL. The date on which the equip-ment item was sold or otherwise disposed of so that theschool district no longer retains it for any purpoAe.When the actual date of a loss or theft is not known, thedate of disposal is the date the loss or theft is noted.

312.7 DESCRIPTION OF EQUIPMENT.The description ofthe equipment item as contained in the manufacturer'scatalog or stn abbreviated version of it.

312.8 OWNERSHIP OF EQUIPMENTThe ownership of the equipment item is shown on arecord form with a designation selected from 312.811through 312.82.

312.81 Publicly-Owned Equipment312.811 District-Owned.Equipment owned by a school

district (or unit operating the schools) or un-der its control through a contract to purchase.This designation is used for equipment towhich title is held by the board of educationor other school officials of the district keepingthe record.

312.812 Municipally-Owned.---Equipment owned by amunicipal unit of government (not the unitoperating the schools) that is used for schooldistrict purposes. This designation does not

PEPINITIONS OV PROPERTY ACCOUNTS 79

include equipment to which the board of edu-cation or other school officials have title.

312.813 AuthoritpOwned.Equipment owned by apublic-schoolhousing authority that is used forschool district purposes.

3.12.814 Other Public Ownership. Equipment ownedby a State or the Federal Government that isused for school district purposes, "State-owned" or "Federally-owned" would be indi-cated on a record form for such equipment.

312.82 Nonpublicly-Owned Equipment.Any equipment,other than publicly-owned, that is used by a schooldistrict and is under its jurisdiction for schooldistrict purposes.

312.9 PURPOSE FOR WHICH EQUIPMENT IS USED

The purpose for which equipment is used is shown ona record form with either designation 312.91 or 312.92.When equipment is used for both instructional and non-instructional purposes, it is designated in terms ofprincipal use.

312.91 Instructional Equipment.Movable equipmentused by pupils and instructional staff in the in-structional program. Some examples of the kindsof instructional equipment are shop machinery,musical instruments, typewriters, business ma-chines, phonographs, motion picture projectors,sewing machines, refrigerators, driver educationvehicles, farm trucks and tractors, and motor ve-hicles for instructional staff. See also definition ofEQUIPMENT, MOVABLE, in the Glossary.

312.92 Noninstructional Equipment.Movable equipmentthat is not used by pupils and instructional staffin the instructional program. See also definitionof EQUIPMENT, MOVABLE, in the Glossary.

313. ASSIGNMENT OF EQUIPMENT.The school plant or sup-porting services facility at which the equipment is usedregularly. If equipment is assigned to more than oneschool plant, more than one supporting services facility,or combinations of the two, or if it is in storage, such in-formation is shown on a record form. If equipment is


housed in a different location from its assignment, this in-formation is also shown on a record form.

320. EQUIPMENT UNDER GROUP CONTROL

Group control means that equipment items which are thesame with respect to function, material, shape, and size areaccounted for as a group rather than as single units. That is,the individual piece of equipment loses its identity as suchand is one of a group.As an illustration of group control, consider a school districtwith 100 pupil desks which are all the same. Instead of main-taining a record on each individual desk, one record is kepton the group of 100 desks.

321. KINDS OF EQUIPMENT UNDER GROUP CONTROLA piece of movable equipment should be placed undergroup control if it meets all of the following conditions :

a. It is a piece of equipment for which the relationshipsof individual maintenance cost to the original costand other factors are not critical in determining re-placement policy ;

b. It is a piece of equipment for which the observanceof individual performance and other individual char-acteristics are not critical in determining replace-ment policy ;

c. It is the same as some other pieces of school districtequipment with respect to function, material, shape,and size ; and

d. It has no serial number given it by the manufacturer.See also definition of EQUIPMENT, MOVABLE, in theGlossary and the discussion of supplies and equipment inchapter 4.Equipment that is kept under group control should beclassified according to some one of the categories listed in321.1 through 321.3. The category under which the equip-ment is classified is indicated as part of the group descrip-tion on a record form.

321.1 FURNITURE.Movabe equipment that is used for sit-ting; as a support for writing, drawing, experimenta-tion, and work activities ; as storage space for ma-terials ; or for decorative purposes. Examples are


desks, chairs, tables, floor lamps, file cabinets, book-cases, and storage cabinets. Many pieces of furniturewould not meet the conditions for unit control de-scribed under 311, Kinds of Equipment Under UnitControl, and, in all probability, most furniture in aschool plant would be under group control.

321.2 MACHINERY AND APPARATUS

Machinery consists of movable equipment items com-posed of complex combinations of parts which transmitand modify force and motion so as to perform somedesired kind of work, excluding vehicles. See also defi-nition of vehicles under 311.3.Apparatus consists of movable equipment items, with-out complex combinations of parts, that are used totransmit, modify, or measure energy or matter in someform.

321.21 Hand Tools.Instruments, machinery, and ap-paratus that may be picked up in the hands andwhich are moved as individual units during theperformance of their primary functions. Exam-ples of equipment designated by this title are elec-tric powered hand saws, drills, and sanders ; elec-tric flatirons ; and expensive tap and die sets,wrench sets, and micrometer sets. See also defini-tion of machinery and apparatus under 321.2.

321.22 Bench, Desk, or Floor Machinery and Apparatus.Machinery and apparatus that, under normal op-eration, remain stationary on a bench, desk, orfloor during operation. Examples of equipmentdesignated by this title are duplicators, coffee urns,portable projection screens, barographs, and elec-tric tube testers. See also definition of machineryand apparatus under 321.2.

321.3 LIBRARY BOOKS.Library books are books pur-chased for general use and not primarily for use incertain classes, grades, or other particular studentgroups. They include reference sets and dictionaries,but not periodicals and textbooks. Since periodicalsand textbooks are classified as supplies, they are nottreated in this handbook. See also definitions of PERI-ODICAL and TEXTBOOKS in the Glossary.


322. ACCOUNTS FOR EACH EQUIPMENT GROUP UNDERGROUP CONTROL

Accounts 322.1 through 322.9 indicate the information thatis kept for each equipment group that is under groupcontrol.

322.1 NAME OF EQUIPMENT GROUP.The name of theequipment comprising the group as given by the manu-facturer.

322.2 NUMBER OF INDIVIDUAL ITEMS OF EQUIPMENTIN GROUP.This account is adjusted in accordancewith increases or decreases in the total number ofequipment items in the group.

322.4 AVERAGE UNIT COST OF EQUIPMENT IN GROUP(For Records of Owning Unit Only) .At any giventime, the total cost of the equipment group, 322.5,divided by the number of individual equipment itemsin the group, 322.2.

322.5 TOTAL COST OF EQUIPMENT GROUP (For Recordsof Owning Unit Only) .The total purchase price paidby the owning unit for the equipment items in thegroup plus any freight and installation charges. Whena piece of equipment has been received as a gift, oracquired at no cost through annexation or reorganiza-tion, the entry for its cost is zero plus any costs con-nected with acquiring, installing, and conditioning itfor use, with an indication that it was received as agift or at no cost to the district. (School districts maywish to note on a record form the appraised value ofthe gift at the time it was received, but this valuefigure should not be shown as the cost of the equip-ment.) When the actual cost of a piece of equipmentis not known, the estimated cost at time of acquisitionis used as the cost figure. This account is increasedwhen equipment items are added to the group by thecost of the additions ; it is decreased when equipmentitems are removed from the group by the cost of theitems removed. The cost of the items removed is deter-mined by multiplying the number of equipment itemsremoved from the group by the average unit cost com-puted before the removal of the items. Although thisaccount is not affected by repairs, when used equipment


is purchased and reconditioned in order to place it inservice, such reconditioning costs are included here aspart of the equipment cost.

322.7 DESCRIPTION OF EQUIPMENT GROUP.The de-scription of the equipment items comprising the groupas contained in the manufacturer's catalog or an abbre-viated version of it,

322.8 OWNERSHIP OF EQUIPMENT

The ownership of the equipment group is shown on arecord form with a designation selected from 322.811through 322.82.

322.81 Publicly-Owned Equipment322.811 District-Owned.Equipment owned by a school

district (or unit operating the schools) or un-der its control through a contract to purchase.This designation is used for equipment towhich title is held by the board of educationor other school officials of the district keepingthe record.

322.812 Municipally-Owned.Equipment owned by amunicipal unit of government (not the unitoperating the schools) that is used for schooldistrict purposes. This designation, does notinclude equipment to which the board of educa-tion or other school officials have title.

322.813 Authority-Owned.Equipment owned by apublic-schoolhousing authority that is used forschool district purposes.

322.814 Other Public Ownership.Equipment ownedby a State or the Federal Government that isused for school district purposes. "State-owned" or "Federally-owned" would be indi-cated on a record form for such equipment.

322.82 Nonpublicly-Owned Equipment.Any equipment,other than publicly-owned, that is used by a schooldistrict and is under its jurisdiction for school dis-trict purposes.

322.9 PURPOSE FOR WHICH EQUIPMENT IS USEDThe purpose for which the equipment is used is shownon a record form with either designation 322.91 or


322.92. When equipment is used for both instructionaland noninstructional purposes, it is designated in termsof principal use.

322.91 Instructional Equipment.Movable equipmentused by pupils and instructional staff in the in-structional program. Some examples of the kindsof instructional equipment are pupils', teachers',and principals' desks ; seats, chairs, tables, book-cases, workbenches, music stands, science labora-tory apparatus, and farm livestock. See also defi-nition of EQUIPMENT, MOVABLE, in theGlossary.

322.92 Noninstructional Equipment.Movable equip-ment that is not used by pupils aild instructionalstaff in the instructional program. See also defini-tion of EQUIPMENT, MOVABLE, in theGlossary.

323. ASSIGNMENT OF EQUIPMENT GROUP.The schoolplant or supporting services facility at which the equip-ment is used regularly. If equipment is assigned to morethan one school plant, more than one supporting servicesfacility, or combinations of the two, or if it is in storage,such information is shown on a record form. If equipmentis housed in a different location from its assignment, thisinformation is also shown on a record form.

Part II

PROPERTY ACCOUNTING TERMINOLOGY

CHAPTER 3

Measures of School Property

THE PURPOSE of this chapter is to present in one place therecommended definitions of the more common measures of schoolproperty. While these measures are discussed in other parts of thehandbook in greater or lesser degree, the need for a ready refer-ence to such gauges, apart from the workings of the propertyaccounts, has prompted the inclusion of this chapter.

In using these measures for the purpose of comparing schoolplants, constant alertness is necessary to see that a comprehensivebasis for comparison is being used, taking into consideration suchthings as type of construction; climate; number, kind, and size ofrooms; time of construction; and location of construction. With-out such a comprehensive basis, comparisons are not valid and maylead to erroneous assumptions and conclusions.

The measures are grouped under the three categories of LAND,BUILDINGS, and EQUIPMENT. Within these groups, the in-dividual measures are arranged alphabetically. Some of the meas-ures in this chapter are taken from the recommendations of theAmerican Standards Association, Incorporated, and are soindicated.

LAND MEASURES

AREA OF A SCHOOL SITE

The area of a school site, unless explanation to the contrary isgiven, should always be expressed in acres to the nearest tenth.It consists of the total developed and undeveloped acreage servinga school, including areas occupied by buildings, walks, drives,parking facilities, and other improvements to site. If a school usesmore than one piece of land, the area of the site is the sum of theareas of the separate pieces. See also account 120 in chapter 2.

BOOK VALUE (Also applicable to Buildings and Equipment)

Book value of a piece of school property is the value as shownby the books of account. See also Cost of Land, Cost of Improve-

87


ments to Site, Cost of a Building, and Cost of Equipment in thischapter.

COST OF LAND

The cost of land in a site includes the purchase price paid bythe owning unit for all land that makes up a site and all improve-ments to the land existing at the time of purchase, plus all costsrelated to acquiring title to the land, such as appraisal fees,search and title insurance, site surveys, and cobdemnationproceedings.

If the purchase price of the land also includes some buildingswhich are retained for use, the appraised value of the buildingsshould be deducted from the price of the land and a recordestablished for the buildings. If the buildings are sold ratherthan retained for use,, the salvage value should be deducted fromthe price of the land.

When setting up records for land that has been owned for sometime and for which the actual cost is not known, the cost figureto use is the estimated cost as of the time of acquisition. Thisfigure includes the estimated cost of the land and any existingimprovements to site for which actual cost figures are not avail-able. When land has been received as a gift, or acquired at nocost through annexation or reorganization, the record entry forits cost is zero plus any costs related to acquiring title to theland, with an indicatiOn that the land was a gift or acquired atno cost.

Improvements to site made after land has been acquired by aschool district are not included in the cost of land except asindicated in the preceding paragraph.

See also account 131 in chapter 2.

COST OF IMPROVEMENTS TO SITE

The cost of a site improvement includes the contract amountfor contract work and salaries and other expenses for work doneby district employees, plus any other expenses connected withany initial installation or extension of a site improvement. Italso includes the cost of any special assessments against theschool district for capital improvements on or off the site, such asstreets, curbs, and drains on or adjacent to the site, and anyeasements involved.

When the actual cost of an improvement to site is unknownand the cost of the land is known and has been recorded, the cost

MEASURES OF SCHOOL PROPERTY 89

figure to use is the estimated cost as of the time the improvementwas made.

When an improvement to site has been received as a gift, oracquired at no cost through annexation or reorganization, the rec-ord entry for its cost is zero plus any costs connected with itsacquisition and installation, with an indication that it was a giftor acquired at no cost.

Improvements to site consist of initial and additional work(other than buildings) performed upon the site and its adjacentways after the site has been acquired by the school district.They involve such things as grading (other than excavation, fill,and backfill necessary for construction of a building) , landscaping,seeding, and planting of shrubs and trees ; constructing newsidewalks, roadways, overpasses, retaining walls, sewers, andstorm drains ; installing water mains, field hydrants and sprink-ling systems, and outdoor drinking fountains ; original surfacingand soil treatment of athletic fields and tennis courts ; furnishingand installing for the first time playground apparatus built intothe grounds, flagpoles, gateways, fences, and underground storagetanks which are not parts of building service systems ; anddemolition work.

With respect to service systems, only those outdoor systemsserving the site are considered improvements to site. Outdoor orunderground parts of building service systems, such as tanks,water mains, sewer mains, and electrical poles and lines, are notsite improvements ; their costs are included as part of the buildingcost.

Expenditures for repairs to site improvements are not includedin the cost of the improvement.

See also account 132 in chapter 2.

PRESENT WORTH OF A SITE

The present worth of a site is the replacement cost less de-ductions for depreciation of improvements to the site. See alsoReplacement Cost of a Site in this chapter.

PUPILS PER ACRE

The number of pupils per acre for a school site is the averagedaily membership (ADM) of the school divided by the totalnumber of developed and undeveloped acres in the school site.Unless specified to the contrary, average daily membership is for


the school year. If ADM is computed for any other period, itshould be so indicated. Where the school site consists of morethan one piece of land, the number of acres is the sum of the acresin the different pieces. See also Average Daily Membership,page 124. Pending the uniform usage of average daily member-ship throughout the country, school systems that use the pupilsper acre measure should, during the period of transition, alsohave figures available computed on the basis of average dailyattendance.

REPLACEMENT COST OF A SITE

The replacement cost of a site is the cost of purchasing theland and reproducing the improvements to the site at the placethe site occupies and under conditions prevailing at the time thereplacement cost is determined. See also Present Worth of aSite in this chapter.

BUILDING MEASURES

AREA OF A BUILDING

"1.1 Gross area of a building is the sum of the areas at each floor levelincluded within the principal outside faces of exterior walls, neglectingarchitectural setbacks or projections.

"1.2 Include all stories or areas which have floor surfaces with clear stand-ing head room (6 feet 6 inches minimum) regardless of their use. NeeAppendix Al (1)"1.3 Where a ground level or intermediate story, or part thereof, is leftunenclosed, consider the gross area of the unenclosed story as the projectedarea of the story above.

"1.4 Exclude all unroofed areas and unenclosed roofed-over spaces. [SeeAppendix Al (2) ]:

"Al. Gross Area

"(1) Include mezzanines, balconies, and library stack floors only to the ex-tent of their actual floor area; do not include unenclosed areas under thefirst floor.

"(2) Unenclosed roofed areas which have been included in original costcontracts can be excluded on a computed or estimated basis for the develop-ment of comparative data of gross building areas and costs."2

1 American Standard Method+, of Determining Areas in School Buildings. American Stand-ards Association, Inc., New York, Approved August 4, 1958, p. 5.

2 Ibid., Appendix, p. 7.

MEASURES OF SCHOOL PROPERTY 91The area of passageways enclosed with similar type and qualityof construction as the building proper, and of tunnels with clear

standing head room of at least 6 feet 6 inches, are included in thegross area of a building. The area of covered passageways whichare not enclosed with similar type and quality of construction asthe building proper are excluded from the gross building area.

AREA OF AN INTERIOR SPACE

"The floor area of an interior space or area shall be the total area measuredbetween the principal wall faces at or near floor level, plus wall case oralcove spaces, or both, opening into and designed to serve the activity carriedon in the area, exclusive of areas otherwise included as construction.""See also Construction Areas in this chapter.

BOOK VALUE

See Book Value under Land Measures in this chapter.

CLASSROOMS

"Classrooms shall include rooms designed for or adapted to accommodate.and used for regularly scheduled group instruction, and including theso-called regular classrooms, special use classrooms such as laboratories andshops; but excluding such rooms as auditoriums, lunchrooms, libraries, andgymnasiums. Storage and other service areas opening into and serving asan adjunct to a particular classroom should be considered a part of thatclassroom area."'

See also Room in this chapter.

CONSTRUCTION AREAS

"The areas of walls, and of piers that are to be included in construction, shallbe the total area at each floor level measured through the wall, pier, orcolumn from principal face to face, exclusive of any such area otherwiseassigned, such as recessed case and alcove spaces which are assigned asparts of classrooms or other functional floor areas."'

CONSTRUCTION COST OF A BUILDING

Construction cost of a building is its contract cost plus costs forarchitectural and engineering, legal, and educational consultative3 Ibid., p. 6.4 Ibid., p. 5.5 Ibid., p. 6.


services rendered in connection with the building's construction,including salaries and expenses for any such services that may berendered by school district employees. It is the sum of thefollowing accounts in chapter 2: 231, Contract Cost of Building;232, Cost for Architectural and Engineering Services ; 233, Costfor Legal Services; and 234, Cost for Educational ConsultativeServices. See also Contract Cost of a Building and Cost of aBuilding in this chapter.

CONTRACT COST OF A BUILDING

The contract cost of a building is the cost for the actual erectionof it, involving such costs as those for general construction con-tracts plus extras to the contractor and less credits, heating andventilating contracts, plumbing contracts, electrical contracts,painting contracts, built-in equipment, and outdoor or undergroundparts of building service systems ; and any salaries, constructionmaterials, rental fees for construction equipment, and similar ex-penses for construction performed by school district employees.Costs for movable equipment are not included. See also chapter 4for distinction between built-in and movable equipment. Thiscost measure is the same as Account 231, Contract Cost of Building,in chapter 2. See also Construction Cost of a Building and Costof a Building in this chapter.

COST OF A BUILDING

The cost of a building as maintained in the records of theowning unit is the actual cost to that unit in acquiring thebuilding, regardless of how the building may have been acquired.

The cost of a building that has been erected by the owningschool district is the construction cost of the original buildingand any subsequent additions or remodeling, plus any miscellaneousexpenses of the district connected with the construction andacquisition of a building and additions, such as advertisementsfor contracts and expenses connected with the sale of bonds ; lessthe estimated cost of any part of the building that has beenremoved. A building's cost is the sum of the following accountsin chapter 2: 231, Contract Cost of Building; 232, Cost forArchitectural and Engineering Services; 233, Cost for LegalServices ; 234, Cost for Educational Consultative Services ; and235, Miscellaneous Costs for Building. The cost of a buildingdoes not include debt service costs (payments of principal, in-


terest on debt, and paying agents' fees) . See also ConstructionCost of a Building and Contract Cost of a Building in this chapter.

The cost of a building that has been constructed by employeesof the owning school district consists of the direct costs forsalaries, materials, use of equipment, planning and supervisoryservices, and other miscellaneous expenses connected with theerection of the building.

The cost of an existing building that has been purchased, oracquired at some cost through annexation of reorganization, isthe purchase cost to the owning district plus costs of any subse-quent additions or remodeling less the estimated cost of anypart of the building that has been removed.

Purchase cost consists of the purchase price, legal fees, and anyother expenses incurred in connection with the purchase of anexisting building.

When the actual cost of a building is not known, the estimatedcost as of time of acquisition should be used as the cost figure.When a building has been received as a gift, or acquired at nocost through annexation or reorganization, the record entry forits cost is zero plus any costs connected with acquiring andconditioning the building for use, with an indication that it wasreceived as a gift or at no cost to the district.

INSURABLE VALUE OF A BUILDING

The full insurable value of a building is its current replacementcost less deductions for depreciation and noninsurable items.

The replacement cost of a building can be determined inseveral different ways. One of these methods is through com-parison of the building with a recently erected building of similarquality and facilities for which cost figures are available. An-other method is through the application of a cost factor persquare foot of floor area or per cubic foot of volume. Another isthrough the application of building cost indices which make itpossible to determine a percentage increase or decrease in build-ing costs over the years that in turn can be applied to theoriginal cost of buildings to derive estimates of replacement cost.Still another method is through a detailed appraisal showing thequantity of materials, the amount of labor, and the total cost ofeach needed to replace the building at current prices. Or, in yetanother instance, a combination of methods might prove morefeasible.

The rate of depreciation will vary with different types of


buildings, their locations, uses, and care. There are severalmethods of computing depreciation. One that is quite commoninvolves the application of a straight line depreciation rate tothe replacement cost. When the depreciation is deducted fromthe replacement cost, the resulting figure is called the presentworth of the building.

Ordinarily, noninsurable items are such things as architects'fees ; cost of excavations ; brick, stone, or concrete foundationswhich are below the surface of the lowest basement floor or,where there is no basement, which are below the surface of theground inside the foundation walls of the building; brick, stone,or concrete foundations of machinery, boilers, or engines whichare below the surface of the ground ; and underground flues,pipes, wiring, and drains.

The value of these noninsurable items should be estimatedand deducted from the present worth of the building to obtainthe insurable value.

While a discussion of insurance is beyond the scope of thishandbook, it should be noted at this point that, when obtaininginsurance on the building, the value of the fixed contents shouldbe added to the insurable value in order to obtain the benefit ofthe lower building rate on such contents. "Fixed contents" meansequipment that is rigidly fastened to the building, such as lockersand machinery fastened to the floor.

Once the insurable value is determined, it is important to keepit up to date. One simple method for doing this is by applyingbuilding cost indices to the old insurable value and then deduct-ing depreciation for the interim between the computation of theold and new insurable values. See also Replacement Cost of aBuilding and Present Worth of a Building in this chapter.

PER CLASSROOM COST OF A BUILDING

The per classroom cost of a building is the cost of the buildingdivided by the number of classrooms in the building. For a givenschool building, it is Account 230, COST OF BUILDING, dividedby the sum of Accounts 241.11, Number of Regular Classrooms ;241.211, Number of Kindergarten Rooms ; 241.221, Number ofLaboratory Rooms ; 241.231, Number of Shop Rooms ; 241.241,Number of Home Economics Rooms ; 241.251, Number of MusicRooms ; 241.261, Number of Special Classrooms for ExceptionalChildren ; and 241.271, Number of Other Special Classrooms.These accounts are defined in chapter 2.

.s ,,:wfz7HS.inkilFsS'K :wti 4,abandallel

MEASURES OF SCHOOL PROPERTY

PER PUPIL COST OF A BUILDING

95

The per pupil cost of a building is the cost of the buildingdivided by the pupil capacity of the building. For a given schoolbuilding, it is Account 230, COST OF BUILDING, divided byAccount 222, Pupil Capacity of Building, These accounts aredefined in chapter 2.

PER SQUARE FOOT COST OF A BUILDING

The cost per square foot of a building is the total cost of thebuilding divided by the gross area of the building. For any givenschool building, this would be Account 230, COST OF BUILDING,divided by Account 221, Gross Floor Area of Building Facility.These accounts are defined in chapter 2.

PRESENT WORTH OF A BUILDING

The present worth of a building is its current replacement costless the deductions for depreciation. See also Insurable Value ofa Building and Replacement Cost of a Building in this chapter.

PUPIL CAPACITY OF A SCHOOL PLANT

The pupil capacity of a given school plant is the membershipthat can be accommodated in the classrooms and other instructionareas of the plant for the school day according to existing Stateapproved standards, exclusive of multiple sessions. See alsoMEMBERSHIP in the Glossary and Account 240, InstructionAreas in Building in chapter 2.

Pupil capacity of a given plant is dependent upon existingstandards or policies governing the operation of the school inquestion with respect to three major elements : Class size, organiza-tion of the school, and educational program of the school.

A pupil capacity figure should be established in terms of thesethree major elements for each school building in a plant andrecorded. Once established, this figure should be changed onlywhen the standards or policies regulating the three elements aredefinitely changed or when there is a change affecting capacityin the classrooms or other instruction areas as a result of ad-ditions to, or remodeling of, a building.

Pupil capacity for a school is the sum of the capacities of theindividual buildings in the school plant ; for a school district, it

FA. -,:itShittLe,17.4,12k..,..talilit.i...


is the sum of the capacities of the individual school plants in thedistrict.

REPLACEMENT COST OF A BUILDING

The replacement cost of a building is the cost of replacing itwith another of new material of like kind and quality in a giventime and place. See also Insurable Value of a Building andPresent Worth of a Building in this chapter.

ROOM

A room is a space enclosed with walls or partitions, of fixed ormovable type, that provide an acceptable sound barrier. Roomswith movable walls or partitions are counted on the basis of theprimary or principal use for which designed and not the secondaryuse for which adapted.

STORY

A building story is a group of rooms on the same floor or level,or a floor consisting of one room, having clear standing headroom of at least 6 feet 6 inches and whose floor is at or abovegrade level along at least one entire side. "At or above gradelevel" means that if the horizontal plane of the floor were to beextended on the side in question, no land within twenty feet ofthe building would be above this plane.

EQUIPMENT MEASURES

BOOK VALUE

See Book Value under Land Measures in this chapter.

COST OF EQUIPMENT

The cost of a piece of equipment is the purchase price paid bythe owning unit, including the cost of any accessories or attach-ments regardless of when they were purchased, plus any freightand installation charges. Expenditures for repairs to a piece ofequipment are not included as part of the cost of the equipment;


however, when used equipment is purchased and reconditionedin order to place it in 'service, such reconditioning costs areincluded as part of the equipment cost. When the actual cost isnot known, the estimated cost as of the time of acquisition issubstituted. When equipment has been received as a gift, oracquired at no cost through annexation or reorganization, therecord entry for its cost is zero plus any costs connected withacquiring, installing, and conditioning it for use, with an indica-tion that it was received as a gift or at no cost to the district.

INSURABLE VALUE OF EQUIPMENT

The insurable value of a piece of equipment is its present worth.See also Present Worth of Equipment and Replacement Cost ofEquipment in this chapter.

PRESENT WORTH OF EQUIPMENT

The present worth of a piece of equipment is its current replace-ment cost less deductions for depreciation. See also InsurableValue of Equipment and Replacement Cost of Equipment in thischapter.

REPLACEMENT COST OF EQUIPMENT

The replacement cost of a piece of equipment is the cost of replac-ing it with another of new material of like kind and quality in agiven time and place. See also Insurable Value of Equipment andPresent Worth of Equipment in this chapter.

,e

CHAPTER 4

Supplies and Equipment

THIS CHAPTER, with some minor modifications, is the same aschapter 11 in Handbook II, Financial Accounting for Local andState School Systems, of the State Educational Records and Re-ports Series. Its purpose is to provide some guides to the solutionof that ever-present problem in property and financial accountingdistinguishing between supplies and equipment. These guidesconsist of criteria for classifying a material item as a supply,criteria for classifying a material item as equipment, a delinea-tion between built-in and movable equipment, and a detailed listof material items in which the items are distinguished as suppliesor as equipment. (See also EQUIPMENT and SUPPLY in theGlossary.)

CRITERIA FOR SUPPLY ITEMS

A supply item is any article or material which meets any oneor more of the following conditions :

1. It is consumed in use;2. It loses its original shape or appearance with use;3. It is expendable; that is, if the article is damaged or some of its parts are

lost or worn out, it is usually more feasible to replace it with an entirelynew unit rather than repair it;

4. It is an inexpensive item, having characteristics of equipment, whosesmall unit cost makes it inadvisable to capitalize the item; or5. It loses its identity through incorporation into a different or more com-plex unit or substance.

CRITERIA FOR EQUIPMENT ITEMS

An equipment item is a movable or fixed unit of furniture orfurnishings, an instrument, a machine, an apparatus, or a set ofarticles which meets all of the following conditions :

1. It retains its original shape and appearance with use;2. It is nonexpendable; that is, if the article is damaged or some of its parts

are lost or worn out, it is usually more feasible to repair it rather thanreplace it with an entirely new unit;98

.X1 doo,"hegi

SUPPLIES AND EQUIPMENT 993. It represents an investment of money which makes it feasible and

advisable to capitalize the item; and4. It does not lose its identity through incorporation into a different or

more complex unit or substance.

DISTINGUISHING BETWEEN BUILT-IN AND MOVABLE EQUIPMENT

Another aspect of the equipment problem is that of distinguish-ing between built-in and movable equipment. This is importantbecause of differences in accounting for these two types.

Built-in equipment consists of two types : (1) Equipment builtinto buildings and (2) equipment built into grounds. Because itis counted as part of the building or grounds, its cost is includedin the cost of a building or in the cost for site improvements.On the other hand, movable equipment is counted separately andits cost is not included in building costs or costs for site improve-ments, even though it may be assigned to a specific building orsite.

Equipment which is built into buildings consists of equipmentitems that are integral parts of buildings. That is, the equipmentis permanently fastened to the building, functions as part of thebuilding, has a useful life approximately equal to that of thebuilding, and causes appreciable damage to the building if re-moved. Examples of such equipment are bulletin boards, counters,basketball backboards, shelving, stage curtains, and buildingservice systems, such as ventilating, heating, lighting, communi-cation, and water systems.

Built-in equipment may be incorporated into a building at thetime the building is erected or at a later date. In either case, itis classified as part of the building and accounted for, in thesame manner.

Equipment which is built into grounds consists of equipmentitems that are permanently attached to the grounds and functionas part of the grounds. Examples of such equipment are flagpoles,gates, goalposts, underground storage tanks which are not part ofa building service system, and lawn sprinkling systems.

Movable equipment consists of equipment items that are trans-portable from one location to another without appreciable damageor change to the location from which they are removed or to thelocation where they are installed. They do not function as integralparts of the building or grounds and are not permanently fast-ened or attached to the building or grounds. A piece of equip-ment that is simply bolted or screwed to the floor, such as aheavy lathe or a desk, and that can be moved as a unit once these

was


bolts have been removed is "movable equipment." The term"movable" refers to permanency of installation and whether ornot the equipment is built-in, and not to size or weight.

ALPHABETICAL LIST OF SUPPLIES AND EQUIPMENT

Presented on the following pages is a single list of supply andequipment items. Supply items are indicated by the letter S andequipment items are indicated by the letter E appearing after theitems. In order to classify an item as supply or as equipment, itshould be located alphabetically. When the item is found, the S orE appearing after the item in question will indicate whether itshould be classified as supply or as equipment. While the list ofmaterial items in this chapter is rather extensive, it is notpractical, even if it were possible, to make it complete. If aspecific item cannot be found in the list, it is suggested that asimilar item be located to serve as a guide.

The list should be used in conjunction with the criteria for sup-plies and equipment presented above. In cases of doubt as tohether an article should be classified as supply or as equipment,

the issue should be resolved in terms of the criteria.Items of built-in equipment are not included in the list because

they are counted as part of the building.

A

AbrasivesSAbsorbent CottonSAccount BooksSAccounting FormsSAccounting MachinesEAcetyleneSAchievement TestsSAcidsSAdding Machine RibbonsSAdding Machine TapesSAdding MachinesEAddressing Machine PlatesSAddressing Machine RibbonsSAddressing Machine StencilsSAddressing MachinesEAdhesive TapeSAdzesSAir, CompressedS

Air CompressorsEAir Conditioning Units, CasementEAir Gauges, TireSAir HoistsEAlbumsSAlcoholSAlidades, TelescopicEAlignment Gauges, Camber, Toe-in,etc.EAmmoniaSAmpulesSAnatomical ChartsSAnatomical ModelsEAndironsEAnemometersEAnestheticsSAniline DyesSAnimal BoxesSAnti-freezeSAntiseptic GauzeS

EEquipment may be capital outlay or replacement. See CAPITAL OUTLAY and RE-PLACEMENT in GLOSSARY OF TERMS.

SUPPLIES AND EQUIPMENT

AntisepticsSAntitoxinsSAnvilsEApparatus CabinetsEApplicators, ThroatSApronsSAquariums --EArc Welding ApparatusEArch SupportsSArchery SetsSArchitect's Scales, 1 in. meas. SArmature GrowlersEArrowsSArt CanvasesSArt CrayonsSArt ErasersSArt PaintsSArt PaperSAsbestosSAsh CansSAsphaltSAsphalt Roofing and SidingSAstringentsSAstrographs, WallEAthletic UniformsSAtlasesSAtomizersSAudiometersEAuger BitsSAugersSAutoclavesEAutomatic Regulating ValvesSAutomobile AccessoriesSAutomobile Controls for Handicapped

PersonsSAutomobile DefrostersSAutomobile Fuel TanksSAutomobile HeatersSAutomobile LiftsEAutomobile SignalsSAutomobile Tires and TubesSAutomobilesEAwlsSAxesS

B

Babbit MetalSBadgesSBadminton RacketsSBags, LaundryS

EEquipment may be capital outlay orPLACEMENT in GLOSSARY OF TERMS.

4,6

101

Baking PansSBaking PowderSBaking SodaSBalances, Beam --EBalances, Small SpringSBaling Presses, Compression Mould-

ingEBall BearingsSBall Peen HammersSBalloonsSBallot BoxesSBallsSBand InstrumentsEBand Saw BladesSBand SawsEBandagesSBands, RubberSBannersSBarber Shop Tools, ElectricalEBarber Shop Tools, HandSBarber Type FurnitureEBarographsEBarometersEBarrelsSBars, Horizontal, PortableEBaseballsSBases, BaseballSBases, Electric LampSBasins, Portable --SBasketball ShoesSBasketballsSBaskets, ContainerSBath CurtainsSBath MatsSBath RobesSBathtub FittingsSBatonsSBatsSBatteries, ElectricSBattery ChargersEBattery ElementsSBatting, CottonSBeads, Arts and CraftsSBeakersSBean BagsSBearings, BallSBearings, RollerSBeaters, Egg, ElectricEBeaters, Egg, HandSBeauty Class FurnitureE

replacement. See CAPITAL OUTLAY and RE-


Bed Pans --SBed Spreads --SBed SpringsSBeddingSBedsEBeef Extract --SBeeswaxSBellows, HandSBellows, PowerEBells, Small Hand or Desk --SBelt DressingsSBench StopsSBenches --EBenzeneSBevelsSBicycle Racks, PortableEBicyclesEBillheadsSBilling MachinesEBinders, AgriculturalEBinders, LooseleafSBinding ClothSBinding CordSBiological ChartsSBiological ModelsEBiology SpecimensSBit BracesSBit ToolsSBits --SBlackboard Pointers --SBlackboards, PortableEBlackboards, Small SlateSBladdersSBlades, SawSBlanketsSBlanks, PrintedSBleachers, PortableEBleachesSBlocks, HatSBlocks, Kindergarten --SBlocks, Surface HardenedSBlocks, TerminalSBlood Analysis Apparatus, CompleteEBlood Plasma Cabinets --EBlood Pressure ApparatusEBlotter Holders --SBlotter PadsSBlottersS

Blowpipes --SBlue Print Machines ---EBlue Print Paper --SBluing ---SBoards, Bread --SBoards, Bulletin, Portable --EBoards, CarromSBoards, CheckerSBoards, DrawingSBoards, Emery --SBoards, IroningSBoards, LumberSBoards, MountingSBoards, SandwichSBoards, WashSBoats or CanoesEBobbins--SBodies, Bus ---EBodies, Truck --EBodkinsSBoiler CleanersSBoiler CompoundsSBoiler Firing ToolsSBolt CuttersSBolts - -SBond Paper --SBook CardsSBook :E nd sSBook JacketsSBook Plates SBook PocketsSBook RecordsSBook StacksEBook TrucksEBookbinding. MachineryEBookcases, SectionalEBookclothSBookcoversSBookkeeping FormsSBookkeeping MachinesEBooks, CashSBooks, CompositionSBooks, LibraryEBooks, Looseleaf NoteBooks, Record SBooks, Text --SBoring Machines, Precision Table or

Vertical TypesEBottle Syphons --S



BottlesSBowling Alley PinsSBowls--SBowls, Water ClosetSBows, ArcherySBox Files, CardboardSBoxes, ElectricalSBoxing GlovesSBoxing Rings, CompleteEBoyle's Law Apparatus, Complete

UnitEBrake LiningSBrake Lining Machines EBrakes, Complete Replacement UnitsSBrakes and Folders, Hand or PowerEBrass PolishesSBrass RodsSBrass Sheet --SBread BoardsSBread KnivesSBread PansSBread Slicers, Mechanical EBread Toasters, ElectricEBreakers, CircuitSBricksSBridges, Wheatstone and SimilarEBridlesSBriefcasesSBroilers, ElectricEBronze, CastingSBronzing LiquidSBrooms, HandSBrooms, Power Driven EBrushes--SBuck SawsSBuckets ---SBuffers, ElectricEBug SpraysSBulbs, Electric Light --SBulbs, FlowerSBulletin Boards, PortableEBuntingSBurettesSBurlapSBurners, BunsenSBus AccessoriesSBus Repair PartsS

103

Bus TicketsSBus Tires and TubesSBus TokensSBus WagonsEBusesEBushings --SButter SpreadersSButtonsSButtons, PushSBuzzersS

C

Cabinets, ApparatusECabinets, Beverage Cooling, Ice or

ElectricECabinets, FilingECabinets, Frozen Food StorageECabinets, Ice Cream, Ice or ElectricECabinets, Laboratory --ECabinets, Lantern SlideECabinets, Print, DraftingECabinets, Printers, GalleyECabinets, Printers, Type ECabinets, SupplyECableSCake KnivesSCake PansSCake SoapsSCalcimineSCalculating MachinesECalendar PadsSCalendar StandsSCalendarsSCalicoSCalipersSCall Bells - -SCalorimeters, Continuous FlowECalorimeters, ElectricECameras, Motion PictureECameras, StillECar, CoversSCan OpenersSCandlesSCandlesticksSCanesSCannersECanoesE



Cans, Ash- -SCanvasSCaps, MetalSCarbide --SCarbon DioxideSCarl= Paper --SCarbon RibbonsSCarborundum StonesSCarburetorsSCard HoldersSCard Punching and Sorting DevicesECard RacksECard TablesECardboardSCardboard BoxesSCardsSCarpenters' SquaresSCarpet BeatersSCarpetsECarrom Boards --SCarrom CuesSCarrom RingsSCarving KnivesSCases, BriefSCases, CardboardSCases, DisplayECases, FileECases, LaboratoryECases, SupplyECases, TypeECash BoxesSCash RegistersECasting BronzeSCatalogue CardsSCatchesSCattleECaulking Compounds ---SCaulking Irons, All SizesSCausticsSCellophaneSCelluloidSCement, ConstructionSCement, LiquidSCentering MachinesECentrifugesECertificatesSChafing DishesSChain HoistsE

Chains --SChains, Tire ---SChair Pads --SChairsEChairs, FoldingEChalks ---SChamoisSChange Holders --SCharcoalSCharge SlipsSChargers, BatteryEChart StandsEChartsSChassis, BusEChassis, TruckECheek Handling Machines --ECheck WritersECheckbooksSChecker BoardsSCheckersSChecks, BrassSCheesecloth SChemicalsSChemistry GlasswareSChemistry Rubber GoodsSChinawareSChisels, in SetsEChisels, not in SetsSChoppers, Food, Hand-OperatedSChoppers, Food, PowerECircuit BreakersSClampsSClaySClay Modeling ToolsSCleaners, Flue --SCleaners, Steam VaporECleaners, VacuumECleaning Compounds ---SClinometers, PhotoelectricEClippers, Hair, ElectricEClippers, Hair, HandSClipsSClocks, Desk ---SClocks, WallEClothSCloth Cutting MachinesECloth NetsSClothes BasketsSClothes BrushesS

EEquipment may 'be capital outlay or replacement. See CAPITAL OUTLAY and RE-PLACEMENT in GLOSSARY OF TERMS.


Clothes DryersEClothes HooksSClotheslinesSClothespins --SClutch Rebuilding ApparatusECoalSCoal BagsSCoal HodsSCoal ScreensSCoal ScuttlesSCoal ShovelsSCoat HangersSCoat HooksSCocoa MatsSCoffee CansSCoffee GrindersECoffee Percolators, ElectricECoffee PotsSCoffee UrnsECoin, Currency, and Check Handling

Machines - -ECokeSColandersSCollapsible TablesEColored PencilsSColorimetersEColoring Dyes ---SCombinesECombsSCombustion AnalyzersEComparatorsECompasses, BlackboardSCompasses, DrawingSCompasses, MagneticECompasses, Magnetic, PocketSCompounds, ChemicalSCompounds, CleaningSCompounds, GrindingSCompounds, PatchingSCompressed AirSCompressors, AirEComputing MachinesECondensers, ElectronicSCondensers, Ignition DistributionSCondimentsSConduit BoxesSConduits and FittingsSConnecting Rod AlignersEConnecting Rod Boring MachineE

105

Connecting Rod Rebabbiting JigsEConnectors, WireSConstruction PaperSContainersSConveyorsECookers, PressureECooking StovesECooking UtensilsSCoolers, WaterECoping Saw Blades --SCopperSCoppers, SolderingSCopyholdersSCordSCords, ElectricSCores, ValveSCorkSCorkscrewsSCornices, MetalSCorrection Fluid, StencilSCorrosivesSCorrugated PaperSCostumersECostumes, TheatricalSCotsECotter PinsSCotton, AbsorbentSCotton GauzeSCouchesECounter FreezersECounters, Revolution and StrokeSCountersinksSCouplingsSCoverallsSCoversSCrayonsSCrockerySCrocksSCross-Section PaperSCruciblesSCrude OilSCrushed RockSCrystals, WatchSCues, CarromSCultivatorsECulverts, Sheet MetalSCup AwardsSCup GreaseSCup HooksS

EEquipment may be capital outlay or reply 3ement. See CAPITAL OUTLAY and RE-PLACEMENT in GLOSSARY OF TERMS.

CupboardsECupsSCurling IronsSCurtain Rods --SCurtains, Sh Ower and WindowSCuticle PushersSCutlerySCutters, GlassSCutters, PastrySCutters, PlaneSCylinder Boring MachinesECylinder OilsSCylinders, Dictating MachineSCylinders, GasECylinders, Hydrometer JarSCylinders, MailingS

PROPERTY

DampersSDate StampsSDatersSDating MachinesEDecorations ---SDeep Fat FryersEDeep FreezersEDental Abrzsive PointsSDental BenchesEDental CabinetsEDental ChairsEDental ChartsSDental Drilling ApparatusEDental DrillsSDental Instruments, SmallSDeodorizersSDesk BlottersSDesk LampsSDesk Letter BasketsSDesk PadsSDesksEDevelopers, PhotographicSDeveloping TanksSDextrinSDextroseSDiariesSDictating Machine CylindersSDictating MachinesEDictionaries, AbridgedSDictionaries, Large UnabridgedE

ACCOUNTING

Dictionary StandsEDies, in SetsBDies, not in SetsSDiesel Engines, Integral Parts of

Larger UnitsSDiesel Engines for use in ClassroomsEDiploma CoversSDiploma RibbonsSDiploma SealsSDiplomasSDiscs, OpticalEDiscs, PhonographSDish BrushesSDish ClothsSDish PansSDish TrucksEDishesSDishwashing MachinesEDisinfectantsSDisplay CasesEDisplay MountsSDissecting SetsSDistilled WaterSDistilling ApparatusEDistributor Boxes --SDistributorsSDitto MachinesEDividers- -SDoilies SDollsSDoor MatsSDoors --SDowelsSDrafting InstrumentsSDrafting MachinesEDraglinesSDrain Cleaners --SDrain PansSDrain PlugsSDrain PlungersSDrain TileSDrainpipe FlushersSDrapery ClothSDrapesSDrawing BoardsSDrawing CompassesSDrawing InstrumentsSDrawing PaperS



Drawing PensSDrawing TablesEDressers, Emery WheelSDressings, BeltSDrier, InkSDrier, PaintSDrier, VarnishSDrift MetersEDrift Pins, all SizesSDrill BitsSDrill PointsSDrill Presses, Bench, Floor, or RadialEDrills, HandSDrills, PowerEDrinking Water Coolers, Electric or

IceEDrugsSDrums, Bass, Kettle, SnareEDrums, FiberSDrums, MetalSDry CellsSDry MeasuresSDryers, ClothesEDryers, HairEDrygoodsSDrying Units, Infra-redEDumbbellsSDuplicating Machine BrushesSDuplicating Machine InkSDuplicating Machine PaperSDuplicating Machine PartsSDuplicating Machine RollsSDuplicating MachinesEDustclothsSDustersSDustpansSDyesS

E

EarthenwareSEaselsEEdge Tools, except Cutting DiesSEducational TestsSEggbeaters, ElectricEEggbeaters, HandSElasticSElectric BatteriesS

107

Electric Clippers, Sheep, HorseEElectric CordsSElectric DishwashersEElectric Floor ScrubbersEElectric FusesSElectric Hot PlatesEElectric IronsEElectric Lamp BasesSElectric Light BulbsSElectric MixersEElectric Sanding MachinesEElectric SwitchesSElectric ToastersEElectric Tube TestersEElectric Vacuum CleanersEElectric Waxing MachinesEElectric Welding ApparatusEElectric WiresSElectrical BoxesSElectrodesSElectrolysis ApparatusEElectromagnets, LaboratorySElectronic ComponentsSElectronic Deviation MetersEElectronic Frequency MetersEElectronic Power Supply and Voltage

RegulatorsEElectronic Recording Devices, Graph-

ical and VisualEElectronic TubesSElectronic Volt-OhmmetersEElements, BatterySEmbossersEEmbossing FluidSEmbossing PansSEmery Boards--SEmery ClothSEmery Powder--SEmery Wheel Dressers --SEmery WheelsSEnamelSEnameled WareSEnd TablesEEngineer's Scales, MeasureSEngine Flushing MachinesEEngines, for use in ClassroomsEEngines, Integral Parts of Larger

UnitsSEnlargersE



Envelope SealersEEnvelopesSEpsom SaltsSEradicator, InkSErasers, ElectricEErasers, HandSEssencesSExhibit CasesEExposure Meters, CameraEExtensometersEExtinguishers, FireEExtractorsEExtractsSEye ChartsSEyeletsS

F

FabricsSFace and Eye ShieldsSFaces, ArcherySFalling Weight RammersEFans, Electric, PortableEFastenersSFasteners, ApparelSFaucets, Combination or SingleSFeldsparSFeltSFencing FoilsSFerrulesSFertilizersSFiber RodSFiber SheetsSFiber TubesSFiberboardSFigures, Geometrical, Models, in SetsEFile BoxesSFile CardsSFile FoldersSFiles, Wood and Metal WorkingSFiling CabinetsEFiling MachinesEFilingsSFillers, BatterySFillers, InkSFillers, PaintSFillers, WoodSFilm Cement --S

FilmsSFilter PaperSFilters, SmallSFingers, RubberSFire AxesSFire Extinguisher RefillsSFire ExtinguishersEFire Hooks --SFire ShovelsSFire TongsSFireplace FixturesEFittings, Lubrication --SFirst Aid KitsSFlagsSFlashlightsSFlasksSFlat Irons, Electric EFlavoringsSFlaxseedSFlexible Cord SetsSFlexible Metal HoseSFlexible Metal TubingSFloats, HydrometerSFloats, PlumbingSFloor OilSFloor Scrubbers, ElectricEFloor WaxesSFlourSFlower BulbsSFlowerpotsSFlowersSFlue CleanersSFluorescent LampsSFluorescent StartersSFluoroscopesEFlushers, DrainpipeSFlush ValvesSFluxSFlypaperSFly SpraysSFoldersSFolding ChairsEFolding TablesEFoodSFootball Dummies, TacklingSFootball Shoes --SFootball UniformsSFootballsSForcepsS



ForgesEForks, SilverwareSForks, Spading -- -SForks, TuningSFormaldehydeSForms, DressEForms, Geometrical, Model, in SetsEForms, PrintedSFoundry MachineryEFrames, BlueprintEFrames, DoorSFrames, MirrorSFrames, OphthalmicSFrames, PictureSFrames, SawSFrames, WindowSFreezersEFreezers, Ice CreamEFrequency MetersEFriction TapeSFruitsSFuelsSFumigantsSFumigators --SFungicides-8FunnelsSFurnaces, Heat TreatingEFurnaces, Laboratory - -EFurnaces, Remelting, Type MetalEFurnitureEFurniture PolishSFusesS

G

Gages, TireSGalvanometersEGalvanoscopesEGamesSGarbage CansSGarden HoseSGarden ToolsSGarmentsSGarnet PaperSGas CompressorsEGas CylindersEGas MantelsSGas Meters, Laboratory TypeE

109

Gas PlatesEGas StovesEGasesSGasketsSGasolineSGasoline Dispensing Pumps, ElectricEGasoline Dispensing Pumps, Hand

OperatedSGauges, TireSGauzeSGear Cutting MachinesEGearsSGelatinSGelatin DuplicatorsEGelatin PadsSGenerators, Integral Parts of Larger

UnitsSGenerators, not Integral Parts of

Larger UnitsEGeographic Globes, Large Stand

TypeEGeographic Globes, Small Desk TypeSGlassSGlass, WatchSGlass CuttersSGlass WoolSGlasses, DrinkingSGlasses, MagnifyingSGlasses, OphthalmicSGlasswareSGlazeSGlides--SGlobes, Electric LightSGlobes, Geographic, Large Stand

Type.-41Globes, Geographic, Small Desk TypeSGloves, RubberSGlueSGlycerinSGoggles--SGraduated MeasuresSGraph PaperSGraphiteSGrass SeedSGrass Shears, Hand OperatedSGrass Shears, Power OperatedE



Grates, StoveSGravel --SGrease --SGrease Guns, Air, Gun OnlySGrease Guns, Hand--SGrinders, Hand Operated --SGrinders, Power Or eratedEGrinding CompoundsSGrinding Wheels- -SGroceriesSGuards, ArmSGuards, LampSGuards, ShinSGummed ClothSGummed FiguresSGummed LabelsSGummed SealsSGummed TapeSGuns, StartingEGym ShoesSGypsum -- -S

H

HacksawsSHair Clippers, ElectricEHair Clippers, HandSHair DryersEHairpinsSHall TreesEHammers, Autobody, Pneumatic, etc.EHammers, Ball PeenSHammers, Electric, HandEHammers, Light ForgedSHammers, SledgeSHampersSHand BagsSHand SawsSHand StampsSHand Tools, in SetsEHand Tools, not in SetsSHand Tools, Power Driven, Pneu-

matic and ElectricEHand TrucksEHandballs --SHan dbooksSHandlesSHandscrews, Wood and IronS

Hangers, ClothingSHangers, HardwareSHardwareSHarnessesEHarrowsEHat BlocksSHatchetsSHeadlightsSHeaters, PortableEHeating Pads --.SHectographsEHemp FibreSHennaSHingesSHods, CoalSHoes, GardenSHoists, Electric or PneumaticEHolders, BlotterSHolders, ChangeSHolders, CopySHolders, DictionaryEHooks - -SHorns, Motor VehiclesSHorsesEHorses, Gym Equipment----EHorseshoesSHose, ApparelSHose, Flexible MetalSHose, GardenSHose ClampsSHose NozzlesSHot PlatesEHot Water BottlesSHurdlesEHydraulic Jacks, Garage TypeEHydrometer FloatsSHydrometersSHygrometersSHypodermic NeedlesSHypodermic SyringesS

I

IceSIce BagsSIce Cream FreezersEIgnition CoilsSIncandescent Lamps, BulbsSIndex CardsS



Index Labels-= SIndex TabsSIndian ClubsSInductance StandardsEInkSInk DrierSInk EradicatorSInk Pads-- SInkwells and PartsSInner Tubes, AutoSInsect NetsSInsect ScreeningSInsecticidesSInsigniaSInstruments, Band and MusicalEInstruments, Dental, SmallSInstruments, DraftingSInstruments, DrawingSInstruments, Medical, SmallSInstruments, MusicalEInstruments, Recording, ElectricalEInstruments, Surgical, SmallSInsulatorsSIntelligence TestsSInterferometersEInterval TimersSIodineSIodoformSIron FilingsSIron GauzeSIronersEIron, SheetSIron WedgesSIroning BoardsSIrons, ElectricE

Jackets, BookSJacks, Garage Type, HydraulicEJacks, MechanicalSJarsSJointersEJoints, PlumbingSJuice Extractors, ElectricEJump StandardsE

111

K

KeroseneSKettlesSKey RacksEKey RingsSKeysSKeyboards, Piano, PaperSKeyhole SawsSKilnsEKitchen TablesEKitchen UtensilsSKits, First AidSKnee PadsSKnivesS

LabelsSLaboratoryLaboratoryLaboratoryLaboratoryLaboratoryLaboratoryLaboratoryLacingSLacquersSLactoseSLadlesSLagscrewsSLamp BasesSLamp BulbsSLamps, DeskSLamps, Drafting TableSLamps, Electric FloorELantern Slide CabinetsELantern SlidesSLanternsSLathes, Brake DrumELathes, EngineELathes, Turret, or Automatic Screw

MachinesELathes, Wood TurningELathsSLawn MowersELawn RollersELawn Sprinklers, MovableSLeadS

L

Balances, BeamEFittings, PlumbingSFurnitureEGlasswareSModels - -EMountsSTools, Small HandS


PROPERTY ACCOUNTING

Lead PencilsSLead, RedSLead, Slug and Rule Casting

Machines, ElrodELeatherSLeather Brief CasesSLeather Working Tools, HandSLecternsELedgersSLensesSLetter BasketsSLetter FilesSLetter OpenersSLetter PressesELetter ScalesSLetterheadsSLettering PensSLevels, Precision Machinists'SLevels, Small or Carpenters'SLibrary BooksELibrary FurnitureELibrary TrucksELifts, VehicleELight BulbsSLight GlobesSLighting Units, BlueprintingELimeSLine Markers, Large Push TypeELine Markers, SmallSLinensSLiners, Staff, MusicSLiners, TypeSLining, BrakeSLining, ClothSLinoleumSLinotype MetalsSLinotypesELinseed OilSLiquid BronzingSLiquid PolishesSLiquid SoapsSLitmus PaperSLivestockELoamSLockers, not Built-inELocknutsSLocks, Small, not Built-inSLoomsELoose leaf NotebooksS

LubricantsSLubricating OilSLubrication FittingsSLugs, SolderingSLumberS

M

Machine ToolsEMachinery, CanningEMachinery, Cement MakingEMachines,Machines,Machines,Machines,Machines,Machines,Machines,Machines,Machines,Machines,Machines,Machines,Machines,Machines,Machines,Machines,Machines,Machines,Machines,Machines,Machines,

AddingEAddressingEBillingEBookkeepingEBrake LiningECalculatingECheck HandlingECoin HandlingECoin OperatedEDating, PowerEDating, Small HandSDictatingEDishwashingEDraftingEDrycleaningEDuplicatingELaundryEMimeographE1MixingENumbering, PowerENumbering, Small HandS

Machines, PolishingEMachines, PressingEMachines, SandingEMachines, ScrubbingEMachines, SewingEMachines, Stamping, PowerEMachines, Stamping, Small Hand- -SMachines, TabulatingEMachines, WashingEMachines, WaxingEMagazine CoversSMagazine Racks, Large StandEMagnets, LaboratorySMagnifying GlassesSMail BoxesSMalletsS



Manicuring ToolsSManila FilesSManila FoldersSManila RopeSMap TracksSMapsSMarkers, Line, Large Push TypeEMarkers, Line, SmallSMatchesSMatrix, Type SMats, Door and BathSMats, Gymnasium, Tumbling,

WrestlingSMattocksSMattressesSMaulsSMealSMeatsSMechanical Drawing Instruments ---SMechanical Pencils ---SMedalsSMedical Instruments, SmallSMedicine BallsSMedicine CasesEMedicinesSMegaphonesSMemo BooksSMending MaterialsSMesh, Steel WireSMetabolism ApparatusEMetal PolishesSMetal Working MachineryEMetal Working Tools, Small, Hand

OperatedSMetals, Die CastingSMetals, LaboratorySMetals, LinotypeSMeter SticksSMeters, Watt, Laboratory TypeEMicrofilm Readers and Viewers for

Office UseEMicrometers, in SetsEMicrometers, not in SetsSMicroprojectorsEMicroscopesEMilk CansSMilking MachinesEMilliammetersEMilling Machines, Bench or FloorE

113

Millivoltmeters--EMimeograph MaAinesEMimeograph PaperSMineral WoolSMinerals, LaboratorySMinute BooksSMirror FramesSMirrors, Large WallEMirrors, SmallSMitre BoxesEMixers, ElectricEModeling ClaySModeling ToolsSModels, Shop and LaboratoryEMolding, MetalSMop PailsSMop TrucksEMop WringersSMopsSMortarSMortisersEMossSMotion Picture ProjectorsEMotor AnalyzersEMotor Generator SetsEMotor Vehicle PartsSMotor VehiclesEMotorcyclesEMotors, Integral Parts of Larger

UnitsSMotors, not Integral Parts of Larger

UnitsEMounting BoardsSMouse TrapsSMowers, LawnEMucilageSMusic StandsEMusic, Sheet SMusical InstrumentsEMuslinSMustardS

N

Nail PolishesSNailsSNapkinsSNapkins, SanitarySNeatsfoot OilS



NeedlesSNeedles, HypodermicSNegative Racks --SNegative TanksSNets, ClothSNets, SteelENewspapersSNibbling MachinesENickel PolishesSNoise and Field Strength MetersENotebook CoversSNotebooksSNozzles, HoseSNumbering Machines, PowerENumbering Machines, Small HandSNutsS

0OakumSOarsSOffice Composing Machines, Vari-

types, etc.EOffice FurnitureEOhmmetersEOilSOil CansSOilclothSOintmentsSOleomargarineSOpeners, LetterSOphthalmic FramesSOptical DiscsEOrgansEOscillographsEOutlets, ElectricalSOutline MapsSOutput MetersEOvensEOvenware DishesSOxygenS

P

PackingSPaddingSPadlocksSPads, ChairS

Pads, DeskSPads, InkSPads, StampSPads, TypewriterSPads, Writing --SPailsSPaint BrushesSPaint DrierSPaint RemoverSPaint Spraying OutfitsEPaintsSPalettesSPamphletsSPansSPantographsSPaperSPaper ClipsSPaper CupsSPaper CuttersEPaper FastenersSPaper NapkinsSPaper PunchesSPaper TowelsSParaffinSParts, Radio, Resistors Tubes,

Transformers, etc.SParts, RepairSPaste --SPaste BrushesSPasteboardSPasteboard BoxesSPastriesSPastry CuttersSPatching CompoundsSPatternsSPeat MossSPeelers, ElectricalEPeelers, HandSPen PointsSPencil SharpenersSPencilsSPencils, MechanicalSPenholdersSPenknivesSPennantsSPensSPercolators, Coffee, ElectricEPeriodicalsSPermanent Waving MachinesE



PestlesSPhonograph NeedlesSPhonograph Record Albums ---SPhonograph RecordsSPhonographsEPhotocopying ApparatusEPhotoelectric CellsSPhotoengraving ApparatusEPhotograph MountsSPhotographic LensesSPhotographsSPhotometersEPiano PartsSPianosEPicksSPicture FramesSPicture WireSPictures, Large WallEPigmentsSPillowsSPing Pong SetsSPinking ShearsSPinsSPipeSPipe Dies, in SetsEPipe Dies, not in SetsSPipe FittingsSPipe, SteelSPipettesSPiston RingsSPistonsSPitchersSPitch PipesSPitchforksSPlane CuttersSPlaners, PowerEPlanes, HandSPlaning Machines, PhotoengraversEPlaques, PermanentEPlasterSPlaster, AdhesiveSPlastic WoodSPlate GlassSPlatesSPlates, Addressing MachineSPlates, BatterySPlates, BenchEPlates, BookS

115

Plates, Hot- -EPlates, Lantern SlideSPlates, PhotographicSPlatformsEPliersSPlows, FieldEPlows, SnowEPlugs, DrainSPlugs, SparkSPlumbing and Heating ValvesSPlumbing Fixture Fittings and TrimSPlumbsSPlungers, DrainSPockets, BookSPointersSPoints, DrillSPolarimeters EPolariscopesEPolesSPoles, ClimbingSPolishesSPortfolios, LeatherSPostal MetersEPostersSPostsSPot CleanersSPotato Peelers, Large, Machine --EPotsSPotterySPowdersSPower Sprayers and Dusters --EPreservativesSPresses, ArborEPresses, Book, BookbindersEPresses, Cylinder, Flat Bed, PrintingEPresses, EngravingEPresses, LetterEPresses, Lithographic or Offset

PrintingEPresses, PowerEPresses, Punch, Foot PowerEPrinted Materials --SPrinting CasesEPrinting FramesEPrinting InkSPrinting MaterialsSPrinting PressesE


116 PROPERTY

Printing Sets, RubberSPrinting TypeSPrismsSProjectors, Motion PictureEProjectors, StillEProtractors --SPruners, HandSPruners, PowerEPsychrometersSPublic Address Systems, PortableEPulleysSPumiceSPunchesSPush ButtonsSPush CartsEPuttySPyrometersE

Q

Quil!ineSQuivers, ArrowS

Rackets, BadmintonSRackets, TennisSRadio Receiving SetsERadio TransmittersERadio TubesSRaffiaSRagsSRakes, GardenSRakes, WindowERanges, CookingERaspsSRattanSReamersSReceptaclesSRecord BooksSRecord FormsSRecord PlayersERecorders, SoundERecording Tape and Wire --SRecords, PhonographSReedsSReels, HoseSReels, Motion Picture FilmSReference BooksE

ACCOUNTING

Reflectors, ParabolicSRefracting ApparatusERefrigerators, Electric or Ice, not

Built-inERegisters, CashERegisters, PrintedSRegulating ValvesSRegulators, VoltageSRelief MapsSRepair PartsSReport FormsSResistorsSRespiratorsSRetorts, Glass LaboratorySRibbons, Adding MachineSRibbons, Addressing MachineSRibbons, ClothSRibbons, TypewriterSRing Toss, GameSRings, CarromSRings, FlyingERings, KeySRivetsSRock, CrushedSRoller BearingsSRollers, InkSRollers, LawnERoofing MaterialsSRopeSRosinSRotten StoneSRougeSRouters, Plate, PhotoengravingERowboatsERubber GoodsSRubbish CansSRugs, Room SizeERugs, ScatterSRulersSRules, Shrink and CircumferenceS

S

SaccharimetersESafesESafety GlassSSafety PinsSSaltsSSandS



Sanding MachinesESandpaperSSandwich Boards - -SSanitary NapkinsSSash, Combination Screen and StormSSash CordsSSash, ScreenSSash, StormSSaucersSSaw BladesSSaw FramesSSawdustSSaws, BandESaws, 'land SSaws, CircularESaws, Power HackEScales, Beam BalanceEScales, Draftsmen'sSScales, SpringSScalpelsSScissorsSScoop Shovels, HandSScouring PowdersSScrapers, HandSScreen Doors- -SScreens, Projection, PortableEScreens, WindowSScrew ExtractorsSScrew EyesSScrew HooksSScrewdriversSScrewsSScrubbing CompoundsSScrubbing MachinesEScythesSSealers, EnvelopeESeasoningsSSeatsESectional BookcasesESedativesSSeed, GrassSSeparators, BatterySSerumsSServing TraysSSetteesESewing MachinesEShakers, LaboratoryEShampooS

117

Shapers, Bench and FloorEShapers and RoutersESharpeners, PencilSShears, Hand-operatedSShears, Power-operatedESheavesSSheet MetalSSheet MusicSSheetingSShellacSShelving MaterialsSShinglesSShock AbsorbersSShoes and BootsSShopcoatsSShorthand Writing MachinesEShovels, HandSShower FittingsSShrubsSShuffleboard SetsSShuttlecocks-5Siding, Sheet MetalSSiftersSSignsSSilk Screen Printing Apparatus,

Complete UnitsSSilver PolishesSSilverwareSSink FittingsSSkilletsSSkisSSlatsSSledge Hammers --SSlicers, Bread, MechanicalESlide RulesSSlides, LanternSSlides, MicroscopeSSlides, ProjectorSSnapsSSneakersSSnipsSSnow Shovels, HandSSoap DispensersSSoapsSSoccer BallsSSoccer ShoesSSocket Wrench SetsESockets, WrenchSSocks, PairsS



BakingSSoddingSSoftballsSSofteners, Water, ChemicalSSoilSSoil PenetrometersESoil Test MoldsESoldering CoppersSSoldering MaterialsSSolventsSSound RecordersESpadesSSpading ForksSSpark Plug Cleaning MachinesESpark PlugsSSpatulasSSpecimens, LaboratorySSpectroscopesESphygmomanometersESpikesSSpiritsSSpirometersESplints ---SSpokesSSpokeshavesSSpongesSSpoonsSSpotlightsSSpray MixturesSSprayers, HandSSprayers, PowerESpreaders, ManureESpreaders, TireESpreads, BedSSpringsSSprings, FurnitureSSprinkler, Lawn, MovableSSprocketsSSquaresSSqueegeesSStacks, BookEStadia RodsEStadiometersEStaff Liners, MusicSStain RemoversSStainsSStakesSStamp PadsSStamping Machines, PowerE

Stamping Machines, Small HandSStamps, RubberSStandards, JumpEStands, CalendarSStands, Chart --EStands, Engine RepairEStands, UmbrellaEStaplers, Foot or Power OperatedEStaplers, Small HandSStaplesSStarchSStatters, ElectricSStationerySStatuaryESteam PackingSSteel Measuring TapesSSteel, SheetSSteel WoolSStencil Correction FluidSStencilsSStenographers' NotebooksSStereoscopesESterile GauzeSSterilizersESticks, ComposingSSticks, HockeySStilts, SportSStitchersEStock RecordsSStockingsSStones, PrintersEStoolsEStop WatchesSStoppersSStops, BenchSStorage BatteriesSStovesEStraight Edges---LSStrainersSStraws, DrinkingSStretchersSStringsSStriking Bag OutfitsEStylusSSung lass Frames --SSunglassesSSupply CasesESupporters, AthleticS


SUPPLIES

Surface Hardened Blocks --SSurgical Instruments, SmallSSurgical PowdersSSwagesSSwitch BoxesSSwitches, ElectricSSynchronizers, CameraSSyringesSSyrupS

T

Table ProtectorsSTable Tennis BallsSTable Tennis RacketsSTableclothsSTablesETables, ComputingSTablets, MedicinalSTablets, WritingSTabs, IndexSTabulating MachinesETack HammersSTacksSTagsSTalcum PowderSTanks, Bulk Storage, not Integral

Parts of Buildings or BuildingServicesE

TapeSTape MeasuresSTapes, MeasuringSTapsSTar Roofing and SidingSTargets, ArcherySTeam UniformsSTelevision SetsETelevision TubesSTennis BallsSTennis Court Nets, CordSTennis, Court Nets, SteelETennis RacketsSTents, WallETents, ShelterSTerminals, BatterySTest Tube BrushesSTest Tube RacksSTest TubesSTests, AchievementS

AND EQUIPMENT 119

TextbooksSTheatrical CostumesSTheodolites and TripodsEThermographsEThermometersSThermostatsSThimblesSThinnersSThreadsSThroat ApplicatorsSThumb Tacks--STicketsSTile, DrainSTimersSTin CansSTin CuttersSTinwareSTire ChainsSTires and TubesSTissues, CleansingSToasters, Electric - -EToggle BoltsSToilet Paper- -STokensSTongsSTongue DepressorsSTool Sets, HandETools, Hand, not in SetsSTopsoilSTow BarsSTowelsSToysSTracing ClothSTracing PaperSTractorsETrammelsSTransformers, LaboratorySTransmissions, Integral Parts of

Larger UnitsSTransmissions, not Integral Nuts of

Larger UnitsETriangles, DraftingSTrimmers, Hedge, HandSTrimmers, Hedge, PowerETripods, CameraETrophies --STrowelsSTrucks, Hand --ETrucks, MotorE



Tubes, InnerSTubes, RadioSTubes, TelevisionSTubing MaterialsSTumblers, GlassSTuning ForksSTunnels, Models, WindETurpentine --STweezersSTwineSType CasesEType Casting Machines --EType CleanerSType LinersSType, MatrixSType, Printing --STypewriter BrushesSTypewriter Covers ---STypewriter DesksETypewriter RibbonsSTypewritersE

U

Umbrella StandsEUnguentsSUniformsSUpholstering MaterialsSUrns, CoffeeEUrns, FlowerSUtensilsS

V

Vacuum BottlesSVacuum CleanersEVacuum Tube VoltmetersEValve PartsSValvesSVaporizers, ElectricSVarnish DriersSVarnish Removers =SVarnishesSVasesSVaulting PolesSVegetablesSVending MachinesEVibrographsEVinesS

Vises, BenchEVises, Small HandSVision ChartsSVolleyball NetsSVolleyballs --SVoltmetersE

WagonsEWall BrushesSWallboardSWallpaperSWashbasinsSWashclothsSWashers, Rubber and LeatherSWashers and Dryers, PhotographicEWashing MachinesEWashing PowdersSWashtubsSWaste, Machinists, etc,SWastebasketsSWatch CrystalsSWatches, StopSWatchmen's Time ClocksEWater, Distil ledSWater Color BrushesSWater Coolers .EWater Glasses--SWater Meters, Laboratory TypeEWater SoftenersSWatt Meters, Laboratory TypeEWave Meters and Wave Analyzers

Wax CrayonsSWaxes, LiquidSWaxes, PasteSWaxes, SealingSWaxing MachinesEWeaving MachinesEWeighing Scales, BeamEWeighing Scales, Small SpringSWeightsSWelding ApparatusEWelding RodsSWheel Straightening ApparatusEWheelbarrowsEWheels, AutomobileS


SUPPLIES AND

Wheels, EmerySWheels, PotteryEWhetstonesSWhiskbroomsSWhistlesSWindow Glass --SWindow ScreensSWindow ShadesSWindow Working Safety Belts --SWipersSWireSWood, PlasticSWood FillersSWood PreservativesSWood StainsSWoolSWool, GlassSWool, SteelSWork BenchesE

EQUIPMENT

Work TablesEWrapping PaperSWrenches, in SetsEWrenches, not in SetsSWriting PaperS

X

X-Ray MachinesE

Yard BenchesEYard BroomsSYardsticksSYarnS

ZincS

Y

121


CHAPTER 5

Glossary of Terms

THIS CHAPTER contains definitions of terms used in this hand-book and such additional terms as seem necessary to commonunderstandings concerning property accounting procedures forschools. Several terms which are not primarily property account-ing terms have been included because of their significance forproperty accounting. The Glossary is arranged alphabeticallywith appropriate cross referencing where necessary. Where pagereferences are not given, the cross reference is to another term inthis chapter.

Many of the definitions have been taken from Handbooks 11and 112 in the State Educational Records and Reports Series.Those from Handbook I are designated with the number (1),while those from Handbook II are designated with the number(2) . Some of the definitions have been taken from the recom-mendations of the National Committee on GovernmentalAccounting3 and are designated with the number (3). Otherdefinitions have been taken from the recommendations of theAmerican Standards Association, Incorporated,4 and are desig-nated with the number (4).

Account, PropertyAs used in thishandbook, this is a descriptiveheading under which is recordedspecific information about land,buildings, and equipment under the

jurisdiction of school districts andany other units that operateschools.

AdaptedAs used in the definitionsof various types of rooms and

1 Reason, Paul L., Foster, Emery M., and Will, Robert F. The Common Core of State Educa-tional Information. Washington, U.S. Government Printing Office, 1953. (U.S. Department ofHealth, Education, and Welfare, Office of Education, State Educational Records and ReportsSeries : Handbook I, Bulletin 1953, No. 8.)

2 Reason, Paul L., and White, Alpheus L. Financial Accounting for Local and State SchoolSystems, Standard Receipt and Expenditure Accounts. Washington, U.S. Government PrintingOffice, 1957. (U.S. Department of Health, Education, and Welfare, Office of Education, StateEducational Records and Reports Series : Handbook II, Bulletin 1957, No. 4.)

3 National Committee on Governmental Accounting. Municipal Accounting and Auditing.Bulletin No. 14, Municipal Finance Officers Association of the United States and Canada, Chi-cago, September 1951.

4 American Standard Methods of Determining Areas in School Buildings. American Stand-ards Association, Inc., New York, Approved August 5, 1958.

122

GLOSSARY OF TERMS

areas in this handbook, it meansthat a room has been changedthrough physical modification,such as movement of fixed wallsor partitions, the installation ofspecial built-in equipment designedfor the type of instructional activ-ity that is to be accommodated inthe room, or removal of built-inequipment.

Additions to PropertyLand andbuildings that add to the area ofexisting land and buildings, andequipment items that add to theexisting number of equipmentitems. The term also includes at-tachments added to individualpieces of equipment already onhand. It does not include replace-ments of equipment. See alsoREPLACEMENT OF EQUIP-MENT.

Administration Those activitieswhich have as their purpose thegeneral regulation, direction, andcontrol of the affairs of the schooldistrict that are systemwide andnot confined to one school, sub-ject, or narrow phase of schoolactivity. (Note: This definition isa modification of that in HandbookI, The Common Core of State Edu-cational Information.) (2)

Administration Areas Buildingareas devoted to school businessactivities, pupil personnel manage-ment, or public relations wheresuch areas are not designated forother purposes. (4)

Administration Building SeeBUILDING, ADMINISTRATION.

Administrative Unit, Local BasicAn administrative unit at the locallevel which exists primarily to op-erate schools or to contract forschool services. Normally, taxescan be levied against such unitsfor school purposes. These unitsmay or may not be coterminous

123

with county, city, or town bounda-ries. (This term is used synonym-ously with the term "school dis-trict.") (1) (2)

Adult Education, PublicThose or-ganized public educational, pro-grams, other than regular full-time and summer elementary andsecondary day school, communitycollege, and college programs,which provide opportunity foradult and out-of-school youth tofurther their education, regardlessof their previous educational at-tainment. Only those programswhich have as their primary pur-pose the development of skills,knowledge, habits, or attitudes areincluded. This development maybe brought about by formal in-struction or by informal groupleadership directed toward recog-nizable learning goals. Activitieswhich are primarily social, recrea-tional, or for the purpose of pro-ducing goods, are not included. (1)(2)

Alteration of a BuildingMinorchanges made internally that donot involve major structuralchanges.

Apparatus--Movable equipment itemswithout complex combinations ofparts that are used to transmit,modify, or measure energy or mat-ter in some form. See alsoEQUIPMENT, MOVABLE.

Appraisal(1) The act of makingan estimate of value, particularlyof the value of property, by sys-stematic procedures that includephysical examination, pricing, andoften engineering estimates. (2)The value established by estimat-ing.

Appraised ValueThe value estab-lishee by appraisal. See also AP-PRAISAL.

AppreciationAn increase in the


value of property; the excess ofthe present value of a given pieceof property over its original cost.

Area of a BuildingSee chapter 3,page 90.

Area of a School SiteSee chapter3, page 87.

Area of me Interior SpaceSee chap-ter 3, page 91.

Audiovisual RoomSee ROOM, AU-DIOVISUAL.

AuditoriumAn instruction area de-signed and constructed with abuilt-in stage, and sloping floor orfixed seating, for use as an assem-bly center. See also INSTRUC-TION AREA.

Auditorium .Gyin nasiumSee GYM-NATORIUM.

Average Daily Attendance, ADAIna given school year, the averagedaily attendance for a given schoolis the aggregate days attendanceof the school divided by the num-ber of days school was actually insession. Only days on which thepupils were under the guidanceand direction of teachers in theteaching process should be consid-ered as days in session. The aver-age daily attendance for groupsof schools having varying lengthsof terms is the sum of the averagedaily attendances obtained for theindividual schools. (1) (2)

Average Daily Membership, ADM--In a given school year, the averagedaily membership for a givenschool is the aggregate days mem-bership of the school divided by thenumber of days school was actuallyin session. Only days on whichpupils were under the guidanceand direction of teachers in theteaching process should be consid-ered as days in session. The aver-age daily membership for groupsof schools having varying lengths

of terms is the sum of the averagedaily memberships obtained for theindividual schools. (1) (2)

Average Unit Cost of EquipmentAtany given time, the total cost of anequipment group being accountedfor under group control divided bythe number of individual equip-ment items in the group. See alsoGROUP CONTROL.

BasementAny floor that is belowgrade level on all sides and hasclear standing head room of atleast 6 feet 6 inches. "Below gradelevel" means that if the horizontalplane of the floor were to be ex-tended on the side in question, allor part of the land within 20 feetof the building would be above theplane. See also FIRST FLOOR.

Bench, Desk, or Floor Machinery andApparatusMachinery aid appar-atus that, under normal operation,remain stationary on a bench,desk, or floor during operation.Examples of equipment designatedby this title are typewriters, dup-licators, dishwashing machines,clothes dryers, drill presses, metaland wood turning lathes, stoves,coffee urns, portable projectionscreens, barographs, and electrictube testers. See also APPARA-TUS and MACHINERY.

Betterments See IMPROVE-MENTS TO SITE.

Bonded DebtThe part of the schooldistrict debt which is covered byoutstanding bonds of the district.Sometimes called "Funded Debt."(2)

Book ValueValue as shown bybooks of account. (3)

BuildingOne continuous structurewhich may or may not be connect-ed with other structures by pass-ageways. It includes the buildingitself and the plumbing, sanitary,

GLOSSARY OF TERMS

heating, ventilating, mechanical,and electrical work; and lockers,cabinets, and shelves which arebuilt into the building. Individualstructures comprising a schoolplant that are connected by breeze-ways or covered passageways thatare not enclosed with similar typeand quality of construction as thebuilding proper are separate build-ings; however, buildings so con-nected are accounted for on asingle building record form as ifthey were one building. Passage-ways enclosed with similar typeand quality of construction as thebuilding proper, and tunnels withclear standing head room of atleast 6 feet 6 inches, are consideredpart of the building. Two or morestructural units connected by suchpassageways or tunnels would beone building. (Note: This defini-tion is a modification of that inHandbook I, The Common Core ofState Educational Information,and Handbook H, Financial Ac-counting for Local and StateSchool Systeme.)

Building, Administration --A build-ing used primarily for housing per-sonnel and equipment engaged inactivities which have as their pur-pose the general regulation, direc-tion, and control of the affairs ofthe school district that are system-wide and not confined to one school,subject, or narrow phase of schoolactivity.

Building, Central CoolingA build-ing used primarily for housing thecooling plant for a school plant orother group of building facilities.

Building, Central HeatingA build-ing used primarily for housing theheating plant for a school plantor other group of building facil-ities.

Building, Central Heating and Cool-ingA building used primarily for

125

housing the heating and coolingplants for a school plant or othergroup of building facilities.

Building, CombustibleAn all-framebuilding; a building with fire-resistive veneer on wood frame; orone with fire-resistive bearingwalls, but otherwise of combustibleconstruction.

Building, Community Services ---Abuilding used primarily for hous-ing personnel and equipment en-gaged in services provided by theschool district for the communityas a whole, or some segment of thecommunity, excluding public schooland adult education programs op-erated by the school district, Thisterm includes buildings housingrecreation activities that are notconsidered part of the regular in-structional program or student-body activity program; civic activ-ities, such as meetings of citizens,public forums and lectures, parent-teachers' associations, and civil de-fense planning; activities con-cerned with the custodial and de-tention care of children; activitiesconcerned with provision of aid toindigent children; and communitycanneries and laundries. Public li-brary buildings and playgroundbuildings are not designated bythis term.

Building, FieldA building used pri-marily for housing dressing room,shower, and toilet facilities. It maycontain additional facilities, suchas sleeping quarters for visitingteams.

Building, Fire-ReskttiveA buildingconstructed entirely of fire-resis-tive materials; or a building withfire-resistive walls and partitions,floors, stairways, and ceilings. Abuilding of this type may havewood finish, wood or compositionfloor surfaces, and wood roof con-


struction over a fire-resistive ceil-ing.

Building, Food ServicesA buildingused primarily for housing person-nel and equipment engaged in thepreparation, serving, or distribu-tion of regular and incidentalmeals, lunches, or snacks in con-nection with school activities.

Building, InstructionA buildingused primarily for housing per-sonnel and equipment engaged inactivities dealing directly with theteaching of students or improvingthe quality of teaching.

Building, MaintenanceA buildingused primarily for housing person-nel and equipment engaged in ac-tivities concerned with the repairand upkeep of grounds, buildings,and equipment, or with the manu-facture of equipment. This in-cludes building facilities for car-penters, cabinet makers, machin-ists, mechanics, painters, plumbers,electricians, and groundskeepers.

Building, PermanentA building de-signed for, and constructed on, itssite and not intended to be moved.See also BUILDING, PORTABLE.

Building, PlaygroundA communityservices building used primarilyin conjunction with a communityplayground, such as buildings hous-ing playground equipment, rest-room and shower buildings, andshelters used during inclementweather.

Building, PortableA building de-signed and constructed so that itcan be disassembled and trans-ported to another location, ortransported to another locationwithout disassembling. See alsoBUILDING, PERMANENT.

Building, Public LibraryA com-munity services building used pri-marily for the custody, circula-

tion, and administration of a col-lection of books, manuscripts, andperiodicals kept for the use of thegeneral public, but not for sale.

Building, Pupil TransportationAbuilding used primarily for hous-ing personnel and equipment en-gaged in activities which have astheir purpose the conveyance ofpupils to and from school activi-ties, either between home andschool or on trips for curricular orcocurricular activities. This in-cludes building facilities for pupiltransportation supervisors, me-chanics, and clerks; bus waitingstations; and storage for vehiclesand supplies used in the pupiltransportation program.

Building, Semi-Fire-Resistive Abuilding with fire-resistive exte-rior and bearing walls and fire-resistive corridor and stairwaywalls, floors, and ceilings, but withordinary construction otherwise,such as combustible floors, parti-tions, roofs, and finish.

Building AdditionA building areabuilt on to an existing buildingthat increases the building's grossfloor area.

Building AreaSee chapter 3, page90.

Building Contents Supplies andmovable equipment located in abuilding. See also EQUIPMENT,MOVABLE, and SUPPLY.

Building Exclusions--Building con-struction costs which are not in-cluded in determining insurablevalue of a building, such as archi-tects' fees; excavating costs; un-derground flues, pipes, wires, anddrains; foundations under the sur-face of the basement floor or, wherethere is no basement, the founda-tion below the surface of theground inside the foundation wallsof the building; and foundations

GLOSSARY OF TERMS

of boilers and engines which arebelow the surface of the ground.

Building SiteSee SCHOOL SITE.CafeteriaA service area designed,

or adapted, specifically for use inpreparing meals for, or servingmeals to, the student body or othergroups, and providing facilities foreating such meals. See also SERV-ICE AREA.

CafetoriumAn instruction area de-signed, or adapted, specifically forthe combined functions that mightnormally be served by a separatecafeteria and a separate auditor-ium. See also AUDITORIUM,CAFETERIA, and INSTRUC-TION AREA.

Capacity of a School Plant, PupilSee chapter 3, page 95.

Capital OutlayAn expenditurewhich results in the acquisition offixed assets or additions to fixedassets. It is an expenditure forland or existing buildings, im-provement of grounds, constructionof buildings, additions to buildings,remodeling of buildings, or initialor additional equipment. It in-cludes installment or lease pay-ments on property (except inter-est) which have a terminal dateand result in the acquisition ofproperty. (1) (2)

Cash DiscountAn allowance re-ceived or given if payment is com-pleted within a stated period. Thisterm is not to be confused with"trade discount." (3)

Central Cooling Building SeeBUILDING? CENTRAL COOL-ING.

Central Heating Building SeeBUILDING, CENTRAL HEAT-ING.

Central Heating and Cooling Build-ingSee BUILDING, CENTRALHEATING AND COOLING.

127

Circulation AreaA building areaused for general traffic, omittingsuch areas as unit-contained cor-ridors and stairs located within,and serving parts of, a unit orsuite. (4)

ClassA group of students assem-bled for instruction for a givenperiod of time under one teacher,but not necessarily the same teach-er, in a situation where the teacherand the students are in the pres-ence of each other. (1)

Classes, Special EducationClassesorganized for the particular pur-pose of providing instruction toexceptional children. (1)

ClassroomRooms designed for oradapted to accommodate and usedfor regularly scheduled group in-struction, and including the so-called regular classrooms, specialuse classrooms such as laborator-ies and shops; but excluding suchrooms as auditoriums, lunchrooms,libraries, and gymnasiums. Stor-age and other service areas open-ing into and serving as an adjunctto a particular classroom shouldbe considered a part of that class-room area. (4) See also ROOM.

Classroom, MobileA vehicle whichserves as a classroom and whichmay be moved readily at any time.See also BUILDING, PORTABLE,and VEHICLE.

Classroom, RegularA classroom de-signed, or adapted, in such a man-ner that it can be used to house anyclass that does not require specialbuilt-in equipment tailored to itsspecific needs. See also CLASS-ROOM.

Classroom, SpecialA classroom de-signed, or provided with specialbuilt-in equipment, for specializedlearning activities, such as kinder-garten rooms, laboratories, and

PROPERTY ACCOUNTING

shops. See also CLASSROOM andCLASSROOM, REGULAR,

Classrooms for Exceptional Children,SpecialA classroom designed, orprovided with special built-inequipment, specifically for accom-modating classes organized for theparticular purpose of providing in-struction to exceptional children.Examples are sight-saving class-rooms, classrooms for children withdefective hearing, and orthopedicclassrooms. See also EXCEP-TIONAL CHILDREN.

CodingA system of numbering, orotherwise designating, accounts,entries, invoices, vouchers, etc., insuch a manner that the symbolused reveals quickly certain re-quired information, (3)

Combustible BuildingSee BUILD-ING, COMBUSTIBLE.

Commons Area, StudentSee STU-DENT COMMONS AREA.

Community College (Junior College,Technical Institute, etc.)A pub-lic school beginning with grade 13which offers at least 1 but less than4 years of work and does not grantthe baccalaureate degree. (1) (2)See also ADULT EDUCATION,PUBLIC.

Community ServicesThose serviceswhich are provided by the schooladministrative unit for the com-munity as a whole or some segmentof the community and which arenot restricted to the public schoolsor adult education programs. (1)(2)

Community Services BuildingSeeBUILDING, COMMUNITYSERVICES.

Condemnation Proceedings Theprocess by which property of aprivate owner is taken throughright of eminent domain for publicuse.

Construction AreasSee chapter 3,page 91.

Construction Cost of a BuildingSeechapter 3, page 91.

Construction Machinery, HeavySelf-propelled and attachment typemachinery or apparatus that isused in heavy construction work,such as excavating; constructingbuildings, roads, and sidewalks;and demolishing buildings. Exam-ples of equipment designated bythis term are: Cranes, compres-sors, self-propelled rollers, bull-dozers, graders, scrapers, powershovels, caterpillars, pile drivers,and concrete mixers. Major attach-ments that can be operated inter-changeably with two or more piecesof heavy construction machineryare accounted for separately. Ve-hicles, such as dump trucks, con-crete mixer trucks, and watersprinkling trucks, which may beused in connection with heavy con-struction work are not designatedby this term. See also VEHICLE.

Consultant--A resource person whoprovides assistance to the regularpersonnel through conference,demonstration, research, or othermeans. There are two types ofconsultantsthose retained on atemporary basis and those who arepermanently employed.

Contract Cost of a "tildingSeechapter 3, page 92.

Cost The amount of money ormoney's worth given for propertyor services. Costs may be incurredeven before money is paid, that is,as soon as liability is incurred. Ul-timately, however, money ormoney's worth must be given inexchange. Again, the cost of someproperty or service may in turnbecome a part of the cost of an-other property or service. For ex-ample, the cost of part or all of the

GLOSSARY OF TERMS

materials purchased at a certaintime will be reflected in the cost ofarticles made from such materialsor in the cost of those services inthe rendering of which the ma-terials were used. (3)

Cost of a BuildingSee chapter 3,page 92.

Cost of EquipmentSee chapter 3,page 96.

Cost of Improvements to SiteSeechapter 3, page 88.

Cost of LandSee chapter 3, page88.

Covered Passageway's --A walkway ordrive covered by a roof and de-signed to facilitate the movementof general traffic on the' site. Pas-sageways enclosed with similartype and quality of construction asthe building proper are consideredpart of the building.

CurrentAs used in this handbook,the term has reference to the fiscalyear in progress. (2)

Current ExpendituresSee CUR-RENT EXPENSE. (2)

Current ExpenseAny expenditureexcept for capital outlay and debtservice. If accounts are kept onthe accrual basis, current expenseincludes total charges incurred,whether paid or unpaid. If ac-counts are kept on the cash basis,it includes only actual disburse-ment. (1) (2)

Current FundsMoney received dur-ing the current fiscal year fromrevenue receipts which can be usedto pay obligations currently due,and surpluses reappropriated forthe current fiscal year. (2)

CustodianSee PERSONNEL, OP-ERATION.

Date of AcquisitionFor purchasedproperty and property received asa gift or donation, it is the date on

129

which the school district or unitoperating the schools consummatedthe transfer of ownership of apiece of property (land, buildings,or equipment). For property con-structed by school district em-ployees, it is the date constructionwas completed as acceptable. Forleased or rented property, this dateis the date on which the lease orrent begins.

Date of DisposalThe date on whicha piece of property (land, build-ings, or equipment) was sold orotherwise disposed of so that theschool district no longer retains itfor any purpose. When the actualdate of a loss or theft is not known,the date of disposal is the date theloss or theft is noted.

Dates of ConstructionThere aretwo dates of construction : (1) Thedate of construction contract whichis the date the construction con-tract was signed with the contrac-tor and (2) the date of acceptancewhich is the date the constructionwas completed as acceptable.

Debt LimitThe maximum amountof gross or net debt legally per-mitted. (3)

Debt ServiceExpenditures for theretirement of debt and expendi-tures for interest on debt, exceptprincipal and interest of currentloans. (Note: This definition isa modification of that in HandbookI, The Common Core of State Edu-cational Information.) (2)

Deed References Information per-taining to the location of a deed,usually indicating where a copyof the deed is on file, the volumeand page number of the book inwhich recorded, and the numberof the deed.

Demolition WorkThe razing ofbuildings to permit new construe-


tion or use of the land for otherpurposes.

DepreciationLoss in value or serv-ice life of fixed assets because ofwear and tear through use, elapseof time, inadequacy, or obsoles-cence, (2)

Developed AreaLand that has beenworked over and improved for spe-cified purposes, See also IM-PROVEMENTS TO SITE.

Dormitory, Student ---A building thatis used primarily as living quartersfor groups of students,

EquipmentA material item of anonexpendable nature, such as abuilt-in facility, a movable or fixedunit of furniture or furnishings,an instrument or apparatus, a ma-chine (including attachments), aninstructional skill-training device,or a set of small articles, whoseparts are replaceable or repair-able, the whole retaining its iden-tity and utility over a period oftime which is characteristic of,and definable for, items of itsclass. (Note: This definition isa modification of that in HandbookI, The Common Core of State Edu-cational Information.) (2) Seealso chapter 4.

Equipment, Built-in Equipmentthat is an integral part of thebuilding or grounds and perma-nently attached thereto. See alsochapter 4.

Equipment, Instructional Equip-ment used by pupils and instruc-tional staff in the instructionalprogram.

Equipment, Movable Equipmentthat is transportable from one lo-cation to another without apprecia-ble damage or change to the loca-tion from which it is removed orto the location where it is installed.See also chapter 4.

Equipment,NoninstructionalEquip-ment that is not used by pupils andinstructional staff in the instruc-tional program,

Equipment in StorageEquipmentthat is not in actual service onsome regular or periodic basis, butis being held for future use ordisposal.

Equipment in UseEquipment thatis in actual service on some regularor periodic basis. See also EQUIP-MENT and EQUIPMENT INSTORAGE.

Estimated LifeThe estimated num-ber of years that a given propertyitem will be able to perform itsfunctions in a satisfactory mannerin view of the conditions to whichit will be subjected.

Exceptional ChildrenChildren whobecause of certain atypical char-acteristics may require special in-struction and guidance, These arethe children who are physicallyhandicapped, mentally retarded,gifted, or severely disturbed (men-tally or physically), The physical-ly handicapped may be subdividedinto the following groups: Thecrippled, the blind, the partiallyseeing, the deaf, the hard of hear-ing, the defective in speech, andthose with health problems result-ing from epilepsy, cardiac condi-tions, tuberculosis, diabetes, andother diseases. (1)

ExpendituresIf accounts are kepton the acrual basis, this includestotal charges incurred, whetherpaid or unpaid, for current ex-pense, capital outlay, and debtservice. If accounts are kept onthe cash basis, this includes onlyactual disbursements for these pur-poses. (Transfers between funds;exchanges of cash for other cur-rent assets, such as the purchaseof stores and investment of cash in

GLOSSARY OF TERMS

U. S. Bonds; payments of cash insettlement of liabilities already ac-counted as expenditures; and therepayment of the principal of cur-rent loans are not considered asexpenditures.) (1) (2)

FacilityA piece of land, a buildingsite, a building, or part of a build-ing.

Field BuildingSee BUILDING,FIELD.

Fire-Resistive BuildingSee BUILD-ING, FIRE-RESISTIVE.

First FloorA floor, beginning at thebottom of the building, that is ator above grade level along at leastone entire side and has clear stand-ing head room of at least 6 feet6 inches. "At or above grade level"means that if the horizontal planeof the floor were to be extended onthe side in question, no land with-in 20 feet of the building would beabove this plane. See also BASE-MENT.

Fiscal PeriodAny period at the endof which a school district deter-mines, its financial condition andthe results of its operations andcloses its books. It is usually ayear, though not necessarily a cal-endar year. The most commonfiscal period for school districts isJuly 1 through June 30. (2)

Fixed AssetsLand, buildings, ma-chinery, furniture, and otherequipment which the school dis-trict intends to hold or continue inuse over a long period of time."Fixed" denotes probability or in-tent to continue use or possession,and does not indicate immobilityof an asset. (2)

Fixtures See EQUIPMENT,BUILT -IN.

Floor AreaSee chapter 3, page 90.Food Services Those activities

which have as their purpose the

131

preparation and serving of regu-lar and incidental meals, lunches,or snacks in connection with schoolactivities. (2)

Food Services BuildingSee BUILD-ING, FOOD SERVICES.

Footings, BuildingThe lower partof a building wall below the base-ment floor, or below grade levelif the building does not have abasement, which has been con-structed on a suitable soil or rockfoundation for the purpose of sup-porting the building load. Usually,the lower extremity of footings isenlarged for the purpose of distrib-uting the load over a greater area.

Free Bowling CapacityAt any giv-en time, the total amount of bondsin excess of existing obligationsthat a school district could issueunder any circumstances if it wereto reach its debt limit. See alsoBONDED DEBT and DEBTLIMIT.

Fund, SinkingMoney which hasbeen set aside or invested for thedefinite purpose of meeting pay-ments on debt at some future time.It is usually a fund set up for thepurpose of accumulating moneyover a period of years in order tohave money available for the re-demption of long-term obligationsat the date of maturity. (1) (2)

FurnitureMovable equipment thatis used for sitting; as a supportfor writing, drawing, experimen-tation, and work activities; asstorage space for material items;or for decorative purposes. Exam-ples are desks, chairs, tables,floor lamps, room-size rugs, filecabinets, bookcases, work benches,wheel.ed science demonstration ta-bles, and storage cabinets.

General Property LedgerA book,file, or other device in which ac-counts are kept to the degree of

132 PROP1LIRTY ACCOUNTING

detail necessary, summarizingproperty information. Generalledger accounts may be kept forany group of property items onwhich an administrative officerwishes to maintain a close check.

GiltMoney or property receivedfrom F, philanthropic foundation,private individual, or private or-ganization for which no repay-ment or special service to the con-tributor is expected. (Note; Thisdefinition is a modification of thatin Handbook II, Financial Ac-counting for Local and StateSchool Systems.)

Grant, PrivateSee GIFT.Grant. PublicA contribution, either

money or material goods, made byone governmental unit to anotherunit and for which the contributingunit expects no repayment. Grantsmay be for specific or general pur-poses. (2)

Gross Floor AreaSee chapter 3,page 90.

Group ControlA method of prop-erty control whereby equipmentitems that are the same with re-spect to function, material, shape,and size are accounted for as agroup rather than as single units.That is, the individual piece ofequipment loses its identity as suchand is one of a group.

Guidance AreaA room or rooms de-signed, or adapted, for the use ofpersons, such as counselors, deans,placement counselors, and clericalpersonnel, who have been assignedspecific duties and school time tocarry on recognized functions ofthe guidance program.

GymnasiumAn instruction area de-signed, or adapted, specifically forphysical education activities. Seealso INSTRUCTION AREA.

GymnatoriumAn instruction area

designed, or adapted, specificallyfor the combined functions thatmight normally be served by aseparate gymnasium and a sep-arate auditorium. See also AUDI-TORIUM, GYMNASIUM, andINSTRUCTION AREA.

Hand 7'oolsSee TOOLS, HAND.Health Service AreaA room or

rooms designed, or adapted, forthe use of persons in the field ofphysical and mental health, suchas physicians, psychiatrists, nurses,dentists, dental hygienists, psy-chiatric social workers, and ther-apists, in providing health servicesto the student body in the nature ofinspection, treatment, weighing,etc.

Home Economics RoomSee ROOM,HOME ECONOMICS.

Improvements to SiteInitial andadditional work (other than build-ings) performed upon a site andits adjacent ways after acquisi-tion by the school district, involv-ing such things as grading (otherthan excavation, fill, and backfillnecessary for construction of abuilding), landscaping, seeding,and planting of shrubs and trees;constructing new sidewalks, road-ways, retaining walls, sewers, andstorm drains ; installing watermains, field hydrants and fieldsprinkling systems, and outdoordrinking fountains; original sur-facing and soil treatment of ath-letic fields and tennis courts; fur-nishing and installing for the firsttime playground apparatus builtinto the grounds, flagpoles, gate-ways, fences, and undergroundstorage tanks which are not partsof building service systems; anddemolition work.

InstructionThe activities dealingdirectly with the teaching of stu-dents or improving the quality ofteaching. (1) (2)

GLOSSARY OF TERMS

Instruction AreaA room which wasspecifically designed, or adapted,to accommodate some form of in-structional activity and is avail-able for such purposes. Regularclassrooms; special classrooms,such as kindergarten rooms, lab-oratories, shops, home economicsrooms, music rooms, and specialclassrooms for exceptional chil-dren; and other areas, such as li-braries, study halls, audiovisualrooms, auditoriums, gymnasiums,and multipurpose rooms, should beincluded as instruction areas.

Instruction BuildingSee BUILD-ING, INSTRUCTION.

Instructional Equipment SeeEQUIPMENT, INSTRUCTION-AL.

Insurable ValueCurrent replace-ment cost of a piece of propertyless deductions for depreciationand noninsurable items.

Insurable Value of a BuildingSeechapter 3, page 93.

Insurable Value of EquipmentSeechapter 3, page 97.

InterestA fee charged a borrowerfor the use of money. See alsoDEBT SERVICE. (2)

Interior Space, Area of anSeechapter 3, page 91.

InventoryA detailed list or recordshowing quantities, descriptions,values, and frequently, units ofmeasure and unit prices of prop-erty on hand at a given time. (2)

Investment Building A buildingthat has been acquired by theschool district for investment pur-poses and is held to produce rev-enue for the support of schools.

Investments Securities or otherproperty in which money is put atinterest either temporarily orpermanently. (2)

133

JournalAny form in which the fi-nancial transactions of the schooldistrict are formally recorded forthe first time, such as the cashreceipts book, check register, andjournal voucher. (2)

Journal Voucher--A paper or formon which the financial transactionsof the school district are authorizedand from which any or all trans-actions may be entered in thebooks. By means of the journalvoucher, the budget may be putinto operation and expendituresmade to meet authorized obliga-tions. Journal vouchers are alsoused to set up revolving funds andpetty cash funds, and for authoriz-ing all entries in the bookkeepingsystem for which no other authori-zations, such as deposit slips, in-voices, etc., are available. A formof journal voucher is a memoran-dum in the school board minutes.(2)

KindergartenA group or class thatis organized to provide educationalexperiences for children for theyear immediately preceding thefirst grade and conducted duringthe regular school year. In someschool systems these groups may becalled "preprimary," "junior pri-mary," etc. (1) (2)

Kindergarten RoomSee ROOM,KINDERGARTEN.

Laboratory RoomSee ROOM, LAB-ORATORY.

LandscapingThe arrangement ofthe topography and plantings of asite for the best aesthetic effect inview of use to which the land isbeing put. It includes such workas preparing landscape plans; soilanalysis; preparing the ground forplanting; planting grass, shrubs,or trees; and general grading thatis not specifically for outdoor serv-ice systems, play areas, fences and


retaining walls, or construction ofbuildings.

LiabilitiesDebt or other legal obli-gations arising out of transactionsin the past which are payable butnot necessarily due. Encum-brances are not liabilities; they be-come liabilities when the servicesor materials for which the encum-brance was established have beenrendered or received. (2)

Library, SchoolAn instruction areaspecifically designed, or adapted, asa place for study and reading, andfor the custody, circulation, andadministration of a collection ofbooks, manuscripts, and periodicalskept for the use of the studentbody, but not for sale. Audiovisual,storage, and other service areasopening into and serving as ad-juncts to the library are consideredas parts of the library. See alsoINSTRUCTION AREA andROOM, AUDIOVISUAL.

Library BooksBooks purchased forgeneral use and not primarily foruse in certain classes, grades, orother particular student groups.They include reference sets anddictionaries, but not textbooks andperiodicals. See also PERIODI-CAL and TEXTBOOKS.

Losses of PropertyProperty thathas been stolen, lost, destroyed, ordamaged beyond repair.

LunchroomSee CAFETERIA.Machinery Movable equipment

items composed of complex combi-nations of parts which transmitand modify force and motion so asto perform some desired kind ofwork, excluding vehicles. See alsoEQUIPMENT, MOVABLE, andVEHICLE.

Maintenance and Operation. AreasAreas designed, or adapted, for usein making repairs to a school plant

and keeping it open and ready foruse. They include such areas asfurnace rooms, pump rooms, fanrooms, and other mechanical serv-ice areas; fuel storage rooms, cus-todial quarters, receiving areas,building work or repair shops, cus-todial service closets, and othersimilar building service areas.

Maintenance BuildingSee BUILD-ING, MAINTENANCE.

Maintenance of Plane (Plata Repairsand Repairs and Replacements ofEquipment) Those activitieswhich are concerned with keepingthe grounds, buildings, and equip-ment at their original condition ofcompleteness or efficiency, eitherthrough repairs or by replacementsof property (anything less thanreplacement of a total building).(Note: This definition is a modifi-cation of that in Handbook I, TheCommon Core of State EducationalInformation.) (2)

MembershipA pupil is a memberof a class cr school from the datehe presents himself at school and isplaced on the current roll until hepermanently leaves the class orschool for one of the causes recog-nized as sufficient by the State.The date of permanent withdrawalshould be the date on which it isofficially known that the pupil hasleft school, and not necessarily thefirst day after the date of last at-tendance. Membership is obtainedby adding the total original en-tries and the total reentries andsubtracting the total withdrawals;it may also be obtained by addingthe total number present and thetotal number absent. This termis also known as the number be-longing. (1) (2)

Mixed ConstructionA building withone or more sections of one type ofconstruction and one or more sec-tions (as additions) of another

GLOSSARY OF TERMS

type of construction. See alsoBUILDING, COMBUSTIBLE;BUILDING, FIRE - RESISTIVE;and BUILDING, SEMI-FIRE-RESISTIVE.

Modernization of a BuildingThechanging of the design, fixtures,fittings, furnishings, appearance,and service systems of a buildingin order to bring it up to a con-temporary state consistent withthe needs of changing educationalprograms.

Movable EquipmentSee EQUIP-MENT, MOVABLE.

Multipurpose RoomSee ROOM,MULTIPURPOSE.

Music RoomSee ROOM, MUSIC.Noninstructional Equipment See

EQUIPMENT, NONINSTRUC-TIONAL.

Non publicly -Owned Property Anyproperty uesd by the school dis-trict that is not publicly owned.See also PUBLICLY-OWNEDPROPERTY.

Nursery SchoolA beginning groupor class that is organized to pro-vide educational experiences forchildren for the year immediatelypreceding the kindergarten andconducted during the regularschool year. These groups aresometimes called "preschoolgroups," "child care centers," "co-operative nursery schools," etc. (1)(2)

ObsolescenceThe decrease in thevalue of fixed assets due to curric-ular, program, economic, social,technical, or legal changes.

Operation. of Plant--Those activitieswhich are concerned with keepingthe physical plant open and readyfor use. It includes cleaning, dis-infecting, heating, moving furni-ture, caring for grounds, operatingtelephone switchboards, and other

135

such housekeeping activities as arerepeated somewhat regularlydaily, weekly, monthly, or season-ally. It does not inclua,;1 repair-ing. (1) (2)

Original CostCosts involved in pur-chasing an item of property.

Per Classroom. Cost of a BuildingSee chapter 3, page 94.

Per Pupil Cost of a BuildingSeechapter 3, page 95.

Per Square Foot Cost of a BuildingSee chapter 3, page 95.

PeriodicalAny publication appear-ing at regnIal; intervals of lessthan a year 'a iiti continuing for anindefinite period.

Permanent BuildingSee BUILD-ING, PERMANENT.

Personnel, Administrative Person-nel on the school payroll who areprimarily engaged in activitieswhich have as their purpose thegeneral regulation, direction, andcontrol of the affairs of the schooldistrict that are systemwide andnot confined to one school, subject, or narrow phase of schoolactivityfor example, superinten-dent of schools, business manager,and accountant. (2)

Personnel, Clerical Personnel occu-pying positions which have as theirmajor responsibilities the prepar-ing, transferring, transcribing,systematizing, or preserving ofwritten communications and rec-ords. This also includes stockclerks, shipping clerks, etc. (1) (2)

Personnel, GuidancePersons whohave been assigned specific dutiesand school time to carry on recog-nized functions of the guidanceprograms in whole or in part.Classify here counselors, deans,placement counselors, guidancespecialists, and similar personnel.


This refers to both certificated andnoncertificated personnel. (1) (2)

Personnel, HealthPersons in thefield of physical and mental healthsuch as physicians, phychiatrists,school nurses, dentists, dental hy-gienists, psychiatric social work-ers, and therapists, whose servicesare directed primarily at indivi-duals, although sometimes used forgroup activities. (1) (2)

Personnel, InstructionalThose whorender direct and personal serviceswhich are in the nature of teachingor the improvement of the teach-ing-learning situation. Includedhere are consultants or supervisorsof instruction, principals, teachers(including teachers of home-bound), guidance personnel, libra-rians, and psychological personnel.Attendance personnel, health per-sonnel, and clerical personnelshould not be included as instruc-tional personnel. (1) (2)

Personnel, MaintenancePersonnelon the school payroll who are pri-marily engaged in the repairingand upkeep of grounds, buildings,and equipment. (1) (2)

Personnel, OperationPersonnel onthe school payroll who are pri-marily engaged in keeping the phy-sical plant open and ready for use.Included are personnel engaged incleaning, disinfecting, heating,moving furniture, caring forgrounds, operating telephoneswitchboards, and other such workexcept repairing, which is repeatedsomewhat regularlydaily, week-ly, monthly, or seasonally. (1) (2)

Personnel, Psychological Thisterm applies to psychologists andpsychometrists. It does not applyto psychiatrists and psychiatric so-cial workers; they are treated ashealth personnel. (1) (2)

Plant ExtensionsSee ADDITIONSTO PROPERTY.

Plat BookA book of maps showingland owned by the school district.

'Playground BuildingSee BUILD-ING, PLAYGROUND.

Portable BuildingSee BUILDING,PORTABLE.

PostingThe act of transferring toan account in a ledger the detailedor summarized data contained inthe cash receipts book, check reg-ister, journal voucher, or similarbooks or documents of originalentry. (2)

Present WorthCurrent replacementcost of a piece of property less thededuction for depreciation. Seealso INSURABLE VALUE andREPLACEMENT COST.

Present Worth of a Building Seechapter 3, page 95.

Present Worth of a SiteSee chapter3, page 89.

Present Worth of Equipment Seechapter 3, page 97.

Principal of a SchoolThe adminis-trative head of a school (not schooldistrict) to whom has been dele-gated the major responsibility forthe coordination and supervisionof the activities of the school. (1)(2)

Principal's Office A room or roomsdesigned, or adapted, for the useof the principal and/or assistantprincipals in the discharge of theiradministrative responsibilities, in-cluding areas for secretarial andclerical assistants. See alsoPRINCIPAL OF A SCHOOL.

PrJgrain AreaIn this manual, theterm refers to any one of five spe-cific organizational units : Elemen-tary day schools, secondary dayschools, summer schools, commun-

GLOSSARY OF TERMS

ity colleges, and adult education.(2)

Property, RealSee REAL ES-TATE.

Property, SchoolSee SCHOOLPROPERTY.

Property ACCOUret See ACCOUNT,PROPERTY.

PropertyControl The accountingfor property through a system ofrecords, physical inventories, andreports.

Property LossesSee LOSSES OFPROPERTY.

Public Library Building SeeBUILDING, PUBLIC LIBRARY.

Public-Schoolhousing Authority Apublic or quasi-public corporationhaving power to perform some orall of the following functionswithout pledging the faith andcredit or the tax revenues of agovernmental unit: Issue authoritybonds for public school purposes,construct public school buildings,lease public school buildings tolocal public school administrativeunits, and transfer title to suchunits. (Note: This definition is amodification of that in HandbookI, The Common Core of State Edu-cational Information, and Hand-book II, Financial Accounting forLocal and State School Systems.)

Publicly-Owned Property(a) Land,buildings, and equipment owned bya school district or unit operatingschools or under its control througha contract to purchase; (b) land,buildings, and equipment owned bya municipal unit of government(not the unit operating theschools) or by a public-school-housing authority; and (c) land,buildings, and equipment ownedby a State government or theFederal Government.

137

Pupil Capacity a/ a School PlantSee chapter 3, page 95.

Pupils Per Acre See chapter 3, page89.

Pupil Transportation Building SecBUILDING, PUPIL TRANSPOR-TATION.

Pupil Transportation ServicesThoseactivities which have as their pur-pose the conveyance of pupils toand from school activities, eitherbetween home and school or ontrips for curricular or cocurricularactivities. (2)

Real EstateLand, improvements tosite, and buildings. See alsoBUILDING and IMPROVE-MENTS TO SITE.

Real PropertySee REAL ESTATE.

RecordsWritten statements of in-formation which are made by aperson, unit, or organization forthe use of that person, unit, ororganization. (2)

RegisterA record for the consecu-tive entry of a certain class ofevents, documents, or transactions,with a proper notation of all therequired particulars. The form ofregister for accounting purposesvaries from a one column to amulticolumnar sheet of special de-sign whereon the entries are dis-tributed, summarized, and aggre-gated usually for convenient post-ing to the accounts. (3)

Rehabilitation ot a Building Thegeneral overhauling of a completebuilding or major section thereofto better adapt it for continueduse for the school program or adifferent type of occupancy.

RemodelingAny major permanentstructural improvement to a build-ing. It includes changes of par-titions, roof structure, or walls.Repairs are not included here but

138 PROPERTY

are included under maintenance.(1) (2)

Renovation of a BuildingThe re-newing of a building or part there-of without changing structure,function, or design.

RepairsThe restoration of a givenpiece of equipment, of a givenbuilding, or of grounds to originalcondition of completeness or effi-ciency from a worn, damaged, ordeteriorated condition. See alsoMAINTENANCE OF PLANT.(2)

Replacement Coat The cost of re-placing a piece of property withanother of new material of likekind and quality in a given timeand place.

Replacement Cost of a BuildingSeechapter 3, page 96.

Replacement Cost of a Site Seechapter 3, page 90.

Replacement Cost of EquipmentSeechapter 3, page 97.

Replacement of EquipmentA com-plete unit of equipment purchasedto take the place of another com-plete unit of equipment which isto be sold, scrapped, or written offthe record, and serving the samepurpose as the replaced unit in thesame way. (2)

ReportsWritten statements of in-formation which are made by aperson, unit, or organization forthe use of some other person, unit,or organization. (1) (2)

RoomA space enclosed with wallsor partitions, of fixed or movabletype, that provide an acceptablesound barrier. Rooms with mov-able walls or partitions are count-ed on the basis of the primary orprincipal use for which designedand not the secondary use forwhich adapted.

ACCOUNTING

Room, Audiovisual An instructionarea designed, or provided withspecial built-in equipment, for au-diovisual material storage, screen-ing, and listening that is separatefrom the school library and doesnot serve as an adjunct to otherrooms or areas.

Room, Building Work or RepairShop - -A room designed or adaptedfor use in repairing property.

Room, Custodial ServiceCustodialquarters, custodial service closets,and similar areas designed oradapted for use of the custodialstaff.

Room, Home EconomicsA specialclassroom designed, or providedwith special built-in equipment,for learning activities involvingsuch things as: The selection, prep-aration, serving, conservation, andstorage of food; the selection,care, renovation, and making ofclothing; the care and guidanceof children; the selection, use, andconservation of home equipment;and the selection and care of thehouse and its furnishings. See alsoCLASSROOM, SPECIAL.

Room, Kindergarten A specialclassroom designed, or providedwith special built-in equipment, foruse by a group or class that isorganized to provide educationalexperiences for children for theyears preceding the first grade.See also CLASSROOM, SPECIAL.

Room, LaboratoryA special class-room designed, or provided withspecial built-in equipment, for pu-pil participation in learning activ-ities involving scientific experimen-tation and other experiences, suchas chemistry, biology, and physicslaboratories. See also CLASS-ROOM, SPECIAL.

Room, Mechanical and ElectricalServiceAny room housing build-

GLOSSARY OF TERMS

ing furnaces, pumps, fans, genera-tors, transformers, and similar me-chanical and electrical serviceequipment.

Room, MultipurposeAn instructionarea designed, or adapted, specifi-cally for two or more of the com-bined functions that might norm-ally be served by a separate li-brary, separate audiovisual room,separate auditorium, separate gym-nasium, separate gymnatorium,separate cafetorium, or separatecafeteria, such as assemblies, phy-sical education, lunch, music, clubs,audiovisual work, and libraryservices. Separate gymnatoriumsand cafetoriums are not classifiedas multipurpose rooms.

Room, MusicA special classroomdesigned, or provided with specialbuilt-in equipment, for learningactivities involving choral and in-strumental music. See alsoCLASSROOM, SPECIAL.

Room, ShopA special classroom de-signed, or provided with specialbuilt-in equipment, for industrialarts and vocational or trade learn-ing activities in such fields asmechanics, machine tools, sheetmetal work, woodworking, electri-cal trades, radio, plumbing, mason-ry, aviation, printing, refrigera-tion, air conditioning, baking andother commercial food preparation,cosmetology, and agriculture. Seealso CLASSROOM, SPECIAL.

Room, ShowerA room designed assuch and equipped with individualshower stalls or group showers. Itmay also contain drying areas,towel storage and issue areas,dressing and locker areas, lavatoryareas, and service toilet areas.

Room, Storage As used in thishandbook, it is any room designed,or adapted, for use in receiving orstoring supplies and equipment

139

that is not an integral part of, oradjunct to, another functional orservice urea.

Room, Teachers'A room designed,or adapted, for use by teachers andother instructional staff for study,class preparation, and relaxation.

Room, ToiletA room designed assuch and equipped with at least awater closet and a lavatory. Itmay contain urinals and additionalfixtures.

Room, Vocational and Industrial ArtsShopSee ROOM, SHOP.

Salvage ValueThe actual or pros-pective selling price less the cost ofremoval or disposal of buildingsand equipment that have been re-tired from service or damaged,but are not junked.

SchoolA division of the schoolsystem consisting of a group ofpupils composed of one of moregrade groups, organized as oneunit with one or more teachers togive instruction of a defined type,and housed in a school plant of oneor more buildings. More than oneschool may be housed in one schoolplant, as is the case when the ele-mentary and secondary programare housed in the same schoolplant. (1) (2)

School, ElementaryA school classi-fied as elementary by State andlocal practice and composed of anyspan of grades not above grade 8.In this handbook this term includeskindergartens and nursery schoolsif they are under the control ofthe local board of education. (1)(2)

&ha!, Incomplete Regular HighA secondary school which offersless than 4 full years of work be-yond grade 8 in a school systemthat is organized in such mannerthat grades N, K, or 1 through 8


constitute the elementary grades.These are sometimes called trun-cated high schools. (1) (2)

School, Junior High--A separatelyorganized secondary school inter-mediate between elementary andsenior high school. (1) (2)

School, Junior-Senior HighA sec-ondary school organized on a ju-nior-senior basis and administeredunder one head as one unit, (1)(2)

School, Public --A school operated bypublicly elected or appointed schoolofficials in which the program andactivities are under the control ofthese officials and which is sup-ported by public funds. (1) (2)

School, Regular 4-Year HighA 4-year high school immediately fol-lowing elementary school in an 8-4plan or, in some instances, 7-4plan. This does not include voca-tional or trade high schools. Seealso SCHOOL, VOCATIONAL ORTRADE HIGH. (1) (2)

School, SecondaryIn this hand-book, a secondary school comprisesany span of grades beginning withthe next grade following the ele-mentary school and ending withor below grade 12, including ju-nior high schools, the differenttypes of high schools, and voca-tional or trade high schools. (1)(2)

School, Senior HighA school offer-ing the final years of high schoolwork necessary for graduation; in-variably preceded by a junior highschool in the same system. (1) (2)

School, Undivided HighA second-ary school served by one facultyorganized under one principalwhich includes more than fourgrades, is not divided on a juniorand senior basis, and is not pre-ceded by a junior high school inthe school system. (1) (2)

............

School, Vocational or Trade High --Asecondary school which is separ-ately organized under a principalfor the purpose of offering train-ing in one or more skilled or semi-skilled trades or occupations. Itincludes such schools whether fed-erally aided or not. Departmentsof other types of high schoolswhich offer such courses as thecommercial, agricultural, homeeconomics, industrial arts, andother applied art courses would notbe considered as separately organ-ized vocational high schools. (1)(2)

School BusA vehicle with a manu-facturer's rated seating capacityof 12 or more. (Seating capacityfigured on the basis of at least 13inches of seat space per pupil.) (1)(2)

School DistrictThis term is usedsynonymously with the term "localbasic administrative unit." Seealso ADMINISTRATIVE UNIT,LOCAL BASIC. (2)

School for Exceptional Children,SpecialA separate school forchildren who, because of certainatypical characteristics, may re-quire special instruction and guid-ance. See also EXCEPTIONALCHILDREN.

School LibrarySee LIBRARY,SCHOOL.

School PlantThe site, buildings,and equipment constituting thephysical facilities used by a singleschool or by two or more schoolssharing the use of common facil-ities. (1) (2)

School Plant, Combined Elementaryand Secondary A plant thathouses on a permanent basis twoschools onlyan, elementary schooland a secondary school. See alsoSCHOOL, ELEMENTARY, andSCHOOL, SECONDARY. (Note:

,

GLOSSARY

This definition is a modification ofthat in Handbook I, The C0111111011Core of State Educational Infor-'motion, and Handbook II, Finan-cial Accounting for Local andState School Systems.)

School Plant, Combined CommunityCollege and SecondaryA plantthat houses on a permanent basistwo schools onlya secondaryschool and a community college.See also COMMUNITY COLLEGEand SCHOOL, SECONDARY.

School Plant, Community CollegeA plant that houses on a perma-nent basis one school onlyaschool that begins with grade 13,offers at least 1 but less than 4years of work, and does not grantthe baccalaureate degree.

School Plant, ElementaryA plantthat houses on a permanent basisge school onlya school classified

as elementary by State and localpra,,tice and composed of any spanof glades below grade 9.

School Plant, Secondary- -A plantthat houses on a permanent basisone school onlya school com-prised of any span of grades be-ginning with the next grade fol-lowing elementary school and end-ing with or below grade 12, in-cluding junior high schools, thedifferent types of high schools, andvocational or trade high schools.

School PropertyAs used in thishandbook, the term refers to land,improvements to site, buildings,and equipment used for publicschool purposes, including bothpublicly-owned and nonpublicly-owned.

School SiteThe land and all im-provements to the site, other thanstructures, such as grading, drain-age, drives, parking areas, walks,plantings, play courts, and play-fields. (1) (2)

OF TERMS 141,

Schoolhousing AuthoritySee PUB-LIC SCHOOLHOUSING AU-THORITY.

Scrap Valise See SALVAGEVALUE.

Semi-Fire-Resistive Building SeeBUILDING, SEMI-FIRE-RESIS-TIVE.

Service System, BuildingA groupof elements or units designed towork together to provide, on abuilding-wide basis, specific physi-cal services of a particular type,such as heating, cooling, ventila-ting, water, sewage disposal, elec-trical, communication, and fireprotection.

Service System, OutdoorImprove-ments to site designed to facilitateor provide such services as move-ment of vehicular and pedestriantraffic, vehicular parking, artificiallighting, water supply, sewage dis-posal, and storage. See also IM-PROVEMENTS TO SITE.

Shower RoomSee ROOM, SHOW-ER.

SiteA piece of land and all im-provements to it other than struc-tures. See also SCHOOL SITE.

Site AdditionLand acquired andadded to a previously-acquiredsite.

Special ClassroomSee CLASS-ROOM, SPECIAL.

StadiumA permanent structureconsisting of one or more unitswith tiers of seats for spectatorsat athletic contests.

StoresGoods on hand in storerooms subject to requisition. (3)

StorySee chapter 3, page 96.Student Commons AreaAn area de-

signed, or adapted, for use by stu-dents for activities such as re-laxation, lounging, unsupervised


reading, and purchasing of sup-plies and refreshments,

Student Dorm itorySee DORMI-TORY, STUDENT,

Study HallAn instruction area de-signed, or adapted, for housing agroup of students engaged in in-dividual study of an informal na-ture of the lessons or assignmentsreceived in regular or special class-rooms.

Subsidiary AccountsRelated ac-counts which support in detail thesummaries recorded in a controll-ing account. (2)

SupplyA material item of an ex-pendable nature that is consumed,worn out, or deteriorated in use;or one that loses its identitythrough fabrication or incorpora-tion into a different or more com-plex unit or substance. (Note:This definition is a modificationof that in Handbook I, The Com-mon Core of State Educational In-formation.) (2) See also chapter 4.

Supporting ServicesActivities of aschool district that are not limitedto one school plant.

Supporting Services FacilityA pieceof land, a building, or part of abuilding that serves more than oneschool plant; or is not a part ofany given school plant. In someinstances, a facility which is defi-nitely part of one school plant mayalso be used by pupils from anotherschool plant. For example, a highschool cafeteria may also be usedby pupils from a nearby elemen-tary school plant. Such a facilitywould not be classified as a sup-porting services facility, butwould be accounted for as part ofthe school plant with which it isused the major portion of time.

TeacherageA building that is usedas living quarters for teachers. In-

dividual apartments rented by theschool district for teachers are notdesignated by this term.

Teachers' Room See ROOM,TEACHERS'.

TextbooksBooks obtained primar-ily for use in certain classes,grades, or other particular studentgroups rather than for generalschool use. (2)

Toilet RoomSee ROOM, TOILET.Tools, HandInstruments, machin-

ery, and apparatus that may bepicked up in the hands and whichare moved as individual units dur-ing the performance of their pri-mary functions. Examples ofequipment designated by this titlein this handbook are electric pow-ered hand saws, drills, and sand-ers; electric flatirons; and expen-sive sets of hand instruments, suchas tap and die sets, wrench sets,and micrometer sets.

Trade DiscountAn allowance, usu-ally varying in percentage withvolume of transactions, made tothose engaged in certain businessesand allowable irrespective of thetime when the account is paid. Theterm is not to be confused with"cash discount." (3)

Undeveloped AreaLand that hasnot been worked over and im-proved for specified purposes. Seealso IMPROVEMENTS TO SITE.

Unit ControlA method of propertycontrol whereby a piece of equip-ment is accounted for as a singleunit or entity in itself so that itretains its separate identity in therecords, either on an individualrecord card or form, or as a lineitem in a ledger.

Unit Cost(1) Expenditures for afunction, activity, service, or prop-erty divided by the total number ofunits for which the function, activ-

GLOSSARY OF TERMS

ity, service, or property was pro-vided; (2) the cost of producinga unit of product or rendering aunit of service. (Note: This defini-tion is a modification of that inHandbook II, Financial Account-ing for Local and State SchoolSystems.)

ValueAs used in this handbook, theterm designates (1) the act ofdescribing anything in terms ofmoney; or (2) the measure of athing in terms of money. See alsoAPPRAISAL, APPRAISEDVALUE, BOOK VALUE, INSUR-ABLE VALUE, PRESENTWORTH, REPLACEMENTCOST, and SALVAGE VALUE.

VehicleA conveyance used to trans-port persons or objects, such asautomobiles, trucks, aircraft,wreckers, buses, station wagons,bookmobiles, tractors, wagons, andboats, including trailer-type andother attachments operated fromsuch vehicles. Equipment itemshaving some of the characteristicsof vehicles and used in heavy con-struction work, such as bulldozers,self-propelled rollers, scrapers,and cranes, are not designated bythis term. See also CONSTRUC-TION MACHINERY, HEAVY.

Vehicle, Driver EducationA vehicleused in driver education programsfor instruction in operation, safe-ty, and similar areas.

Vehicle, Privately Owned A vehicle

143

owned by the contractor; a vehiclepartially owned by the contractor(for instance the contractor mayown the chassis and the school ownthe body) ; or a car used by aparent who is paid from publicfunds to transport his own chil-dren and sometimes other childrento schools. (1) (2)

Vehicle, Pupil Transportation, SmallA vehicle with a manufacturer'srated seating capacity of less than12. (Seating capacity figured onthe basis of at least 13 inches ofseat space per pupil.) (1) (2)

Vehicle, Transportation Service Aservice truck, gasoline truck, carof supervisor, or other such vehiclenot used for carrying pupils if atleast half of its use is for the pupiltransportation program. (1) (2)

Vocational and Industrial Arts ShopRoomSee ROOM, SHOP.

WarehouseA building used primar-ily to store supplies and equip-ment for the school district as awhole.

Work in ProgressAs used in thishandbook, the term is limited to abuilding under contract for con-struction but which has not beenfinally accepted by the school dis-trict. A building under construc-tion by school district employeesbut which has not been completedis also classified as work inprogress.

Part III

PROPERTY ACCOUNTING RECORDS

CHAPTER 6

Individual Property Records

PRESENTED IN this chapter is a set of individual propertyrecords containing the property accounts that are classified inchapter 1 and defined in chapter 2.

DESCRIPTION AND USE OF FORMS

There are four record forms in the set : One for sites, form 1;one for buildings, form 2; one for equipment under unit control,form 3; and one for equipment under group control, form 4.

The forms have been developed to show one way in which thestandard property accounts might be utilized by a school districtin maintaining its property records. The format of a recordform may be varied to suit individual State or district needs.The essential elements for meaningful data are the standardaccounts and terminology.

A few items of local interest only have been inserted on theforms for illustrative purposes. They are items for which thereis no need for comparability among school districts. Such itemsare not numbered. Examples of them can be seen on form 1 in"Name of School," "Location," "Legal Description," and "DeedReferences."

Once the records have been established, further entries arenecessary on the forms only as changes are made in the physicalproperty which affect the basic records being kept.

SCHOOL PLANTS

In establishing the records for an individual school plant, oneform 1 is completed for the site, one form 2 is completed for eachbuilding in the school plant, one form 3 is completed for eachpiece of equipment under unit control that has been assigned tothe school plant, and one form 4 is completed for each equipmentgroup under group control that has been assigned to the schoolplant. For example, the complete set of property records for a

147

1


school plant which has three separate buildings would consistof a site record (form 1) , a building record (form 2) for each ofthe three buildings, and the equipment records (forms 3 and 4)necessary to record all of the equipment assigned to the schoolplant.

SUPPORTING SERVICES FACILITIES

In establishing the records for an individual supporting servicessite, one form 1 is completed for the land and improvements, andforms 3 and 4 completed as necessary for equipment, if any,that has been assigned to the site.

In establishing the records for an individual supporting servicesbuilding, one form 2 is completed for the building, and forms 3and 4 completed as necessary for equipment that has been as-signed to the building.

EQUIPMENT UNASSIGNED TO A SPECIFIC PLANT OR FACILITY

In establishing the records for equipment that is unassigned toa specific plant or facility, one form 3 is completed for each pieceof equipment under unit control, such as a typewriter in storageor a school bus in use throughout the school district, and one form4 is completed for each group of equipment under group control,such as a group of identical desks in storage.

INDIVIDUAL PROPERTY RECORDS

Explanation of Form 1

USE: To record information about the site for each school plantand each supporting services facility, and any land not cur-rently in use. Form 1 has been designed for adaptation to acard that folds to a standard size of 81/a inches by 11 inches,with both parts of the form prilited on the inside.

ITEM NUMBERS: These correspond to the property accountnumbers in chapters 1 and 2. For example, Account 132, Costof Improvements to Site, includes such costs as they are definedbeginning on page 30. Those items on the form that arewithout number designation are of local character and areincluded to illustrate how plants or facilities might be identified.

ABBREVIATIONS: 0-F, Original Figure at Acquisition ; A-A,Additions After Acquisition ; R-A, Reductions After Acquisition ;A-F, Adjusted Figure.

MAKING ENTRIES:Word Entries.These are selected from the standard choices

listed and defined in chapters 1 and 2, respectively. Forexample, the designation, "Secondary School Plant," follow-ing 111.1 is one of the standard choices (111.12) for de-scribing the type of plant that is classified under account111.1 and defined on page 24.

Land.The last entries in the "Adjusted Figure" column al-ways indicate the area and cost as of the current time. Forexample, the entries on this form show the area of land inthe current school site to be nine acres and the cost to be$11,600. These two figures are kept up to date by adding"Acquisitions" and subtracting "Disposals."

Improvements to Site.The total cost of an improvement tosite, including the original figure at acquisition, is entered inthe "Total" column and distributed under the appropriateaccounts. Whether the entry is the original figure at ac-quisition, an addition, or reduction is noted in the "Type ofEntry" column. The form is ruled and totals derived when-ever it is desired to show the cost of improvements cur-rently on the site. These totals (A-F) may be obtained byadding the original figure (0-F) and any additions (A-A)and subtracting from this total any reductions (R-A) . Foreasy identification, R-A figures may be circled or entered inred. If larger size forms are used, columns may be sub-divided into two, one for additions and one for reductions.

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Cn

PROPERTY ACCOUNTING

Explanation of Form 2USE: To record information about buildings of each school plant

and each supporting services facility. See the classification ofaccounts in chapter 1 for the accounts that apply to schoolplants and those that apply to supporting services facilities.Form 2 has been designed for adaptation to a card that foldsto a standard size of 814 lathes by 11 inches, with both partsof the form printed on the inside.

ITEM NUMBERS: These correspond to the property accountnumbers in chapters 1 and 2. For example, Account 211, Useof Bunning, is the use of the building as defined on page 36.Those items on the form that are without number designationarc of local character and are included to illustrate how plantsor facilities might be identified.

MAKING ENTRIES:Work Entries.These are selected from the standard choices

listed and defined in chapters 1 and 2, respectively. Forexample, the designation, "4-year high school," followingaccount 211.1 is one of the standard choices (211.104) fordescribing the type of school that is classified under account211, and defined on page 37.

Building Data Sections.-- Entries in the "Original Building"column are never changed. Whenever a change in the build-ing occurs, each column used to record the change is headedby writing in a change number and designating the changeas an addition or a reduction, as appropriate. When a singlechange involves both an addition and a reduction, twocolumns are used. Each change is followed by an "AdjustedFigure" column. This column always indicates the area,cost, and capacity of the current building facility. For ex-ample, the entries for account 230 show the cost of theoriginal building to be $500,000. In 1946, an addition wasmade costing $50,000 (Change 1, Addition), and a part ofthe building with a proportional cost of $10,000 (Change 1,Reduction) was removed. The "Adjusted Figure" columnwas kept up to date by adding the cost of the addition andsubtracting the cost of the reduction.

Service Systems.Information about the service systems inthe building is recorded by making word entries or bychecking appropriate squares. Additions, removals, or modi-fications of these systems are indicated by making appro-priate changes on the record form.

INDIVIDUAL PROPERTY RECORDS

Explanation of Form. 3

155

USE: To record information about equipment under unit control.Form 3 has been designed for adaptation to a standard 5-inch -by -8 -itch card. Additional columns may be printed on theback.

ITEM NUMBERS: These correspond to the property accountnumbers used in chapters 1 and 2. For example, Account 311,Kind of Equipment, is kind of equipment as defined on page 75.

ABBREVIATIONS: 0-F, Original Figure at Acquisition; A-A,Additions After Acquisition ; R-A, Reductions After Acqui-sition ; A-F, Adjusted Figure.

MAKING ENTRIES:Word Entries.These are of two types : Those selected from

the standard choices listed and defined in chapters 1 and 2,respectively, and those entered in accordance with the stand-ard definitions in chapter 2. Example of the first type isaccount 311. The entry, "Bench, Desk, or Floor Machineryand Apparatus," is one of the standard choices (311.22) forclassifying equipment according to general category. It islisted under account 311 and defined on page 76. Exampleof the second type is account 312.1. The entry, "Typewriter,"is completed in accordance with the definition of account312.1 on page 77.

Assignment of Equipment. --The plant or facility to whichequipment is assigned and the date of such assignment areentered here. If the equipment is assigned to more than oneschool plant, is assigned to more than one supporting servicesfacility, or is in storage, it is noted by checking the ap-propriate square.

Cost of EquipmentThe last entry in the A-F column alwaysindicates the cost of equipment plus the cost of any attach-ments added after acquisition of the piece of equipmentless any reductions for cost of attachments removed afteracquisition.

Replacement of Equipment.When a piece of equipment isreplaced by another and the old equipment is disposed of,form 3 for the old equipment is removed from the file and anew form 3 is filled out for the new piece of equipment.

Remarks.Pertinent information regarding acquisition anddisposal of equipment would be en.,)red.

EQ

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x

PROPERTY ACCOUNTING

Explanation of Form 4USE: To record information about equipment under group control.

Form 4 has been designed for adaptation to a standard 5-inch-by-8-inch card. Additional columns may be printed on the back.

ITEM NUMBERS: These correspond to the property accountnumbers in chapters 1 and 2. For example, Account 322.1,Name of Equipment Group, is the same as account 322.1defined on page 82.

ABBREVIATIONS: 0-F, Original Figure at Acquisition ; A-A,Additions After Acquisition ; R-A, Reductions After Acquisi-tion ; A-F, Adjusted Figure.

MAKING ENTRIES:Word Entries.These are of two types : Those selected from

the standard choices listed and defined in chapters 1 and 2,respectively, and those entered in accordance with the stand-ard definitions in chapter 2. Example of the first type isaccount 321. The entry, "Furniture," is one of the standardchoices (321.1) for classifying equipment according to generalcategory. It is listed under account 321 and defined on page80. Example of the second type is account 322.1. The entry,"Storage Cabinets," is completed in accordance with thedefinition of account 322.1 on page 82.

Number of Pieces.The last entry in the A-F column alwaysindicates the number of pieces currently in the equipmentgroup. This figure is kept up to date by adding the numberof additional pieces placed in the control group (A-A column)and subtracting the number of pieces removed from thecontrol group (R-A column) .

Cost.The last entry in the A-F column always indicates thetotal cost of the equipment currently in the control group.It is kept up to date by adding the cost of pieces added to thecontrol group (A-A column) and subtracting the cost ofpieces removed from the control group (R-A column) . Thefigure in the R-A column ($111) is obtained by multiplyingthe average unit cost figure on the line above it ($37) bythe number of pieces removed from the group (3) .

Average Unit Cost.A new unit cost figure is entered eachtime there is an addition or reduction in the number ofpieces in the control group. It is obtained by dividing thelast cost entry in the A-F column ($333) by the lastnumber-of-pieces entry in the A-F column (9).

Remarks.Pertinent information regarding acquisition anddisposal of equipment would be entered.

CHAPTER 7

Summary Property Records

PRESENTED IN this chapter is a set of summary propertyrecord forms. The forms summarize important items of informa-tion about property for a school district as a whole. They showone way in which it is possible to have available for easy referencesignificant facts about the total property of a school district.As with the individual plant records, the format of a record formmay be varied to suit individual State or district needs. Theessential elements for meaningful data are the standard accountsand terminology.

The totals recorded in the summary forms are obtained frominformation on the individual plant record forms shown in chap-ter 6. Therefore, the standard definitions of accounts in chapter2 also define the items on the summary forms.

USE OF SUMMARY RECORD FORMS

The summary forms are divided into four sections for use insummarizing data for : (1) Publicly-owned school plants, forms1S through 3S ; (2) publicly-owned supporting services facilities,forms 4S through 6S ; (3) publicly-owned equipment that isunassigned to a specific plant or facility, form 7S ; and (4)nonpublicly-owned property used by a school district, form 8S.

Most school districts would probably not need all of the formsshown. For example, a district with only publicly-owned schoolplant facilities would need only the forms in the first group.

The items of information on the forms in this chapter have beenselected for illustrative purposes only. More or less informationmay be summarized from the individual plant records as needsrequire.

MAKING ENTRIES ON SUMMARY RECORD FORMS

Entries are made on the summary forms at the followingtimes : (1) When the summary is set up initially, (2) when

159


additions or disposals of property take place in a school district,(3) when there is a change in permanent assignment of property,and (4) when starting a new year or accounting period.

Setting Up Summary InitiallyOn the "Beginning-of-Year" line, under the respective column

headings, are recorded the totals for the school district as ofthe time the summary is established. These totals are obtainedfrom the appropriate accounts on the individual plant recordsillustrated in chapter 6.

Additions or DisposalsAdditions to property and disposals are recorded on the sum-

mary records at the time they are recorded on the individualplant records illustrated in chapter 6. Disposal entries may becircled or entered in red to distinguish them from additions. Todetermine current status at any time, the columns are totalled :Beginning-of-the-year totals, plus additions, minus disposals.

Changes in Permanent Assignment of PropertyWhen there is a change in permanent assignment, the piece of

property is removed from the old category and recorded underthe new. For example, suppose an elementary school plant wasconverted to a secondary school plant. In such a case, the dataabout this school plant would be removed from the variouselementary school plant summary record cards and recorded onthe cards for secondary school plants.

Starting a New Year or Accounting PeriodA double line is drawn indicating the close of the old year or

accounting period. Entries in each column are added. Thetotals obtained are the beginning-of-the-year figures for thenew year or accounting period

Summary Records for

Publicly-Owned School Plants

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Summary Records for

Nonpublicly-Owned Property Used

by a School District

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INDEX

A

Abandoned building, 13, 44Abbreviated classification of prop-

erty accounts, 4Account, property, definition, 122, 137Account numbers, 4-5Accounts for buildings

school plants, 10, 12, 36, 37, 42,44

supporting services facilities, 11,38-40

Accounts for equipment, 20-22, 75-84Accounts for sites

school plants, 8, 24-25supporting services facilities,

8-9, 25-28Acquisition, dates of, 9, 11, 28-29,

41, 129Adapted, 122-123Additions after acquisition, 7Additions to original building

date of acceptance, 12, 41date of acquisition, 11, 41date of construction contract, 12,

41Additions to property, 9, 11-12, 29,

41, 123Additions to site

cost, 9, 30date of acquisition, 9, 29definition, 141

Administration, 123Administration areas in building,

15-16, 59-61, 123Administration building, 8, 25, 123,

125Administrative unit, local basic, 123Adjusted figure, 7Adjustment entries

additions after acquisition, 7adjusted figure, 7original figure at acquisition, 7reductions after acquisition, 7

Adult education, public, 123

Alphabetical list of supplies andequipment, 98-121

Alteration of a building, 48, 123Apparatus, 20, 21, 76, 81, 123, 124Appraisal, 123Appraised value, 123Appreciation, 123-124Architectural and engineering serv-

ices, 13, 48, 91, 92Area

buildingbasement, 13, 45definition, 45, 90-91, 124, 132each additional floor, 13, 46each floor, 13, 46first floor, 13, 45gross floor area, 13, 45,

90-91, 132construction, 50, 91, 128interior space, 49-50, 91, 124, 133land, 9, 29, 87, 124passageways, covered, outside

building, 16, 61rooms or areas

administration areas, 16, 61audiovisual rooms, separate,

15, 56auditoriums, 15, 57cafeterias, 16, 62cafetoriums, 15, 58circulation areas, 16, 61classrooms, 13, 50enclosed circulation areas,

16, 61gymnasiums, 15, 57gymnatoriums, 15, 58home economics rooms, 14,

53kindergarten rooms, 14, 51laboratory rooms, 14, 52lunchrooms, 16, 62maintenance and operation

rooms, 16, 63

179

180 INDEX

Area-Continuedrooms or areas-Continued

miscellaneous instructionareas, 15, 59

miscellaneous service areas,17, 66

multipurpose rooms, 15, 59music rooms, 14, 53operation areas, 16, 63outside passageways, 16, 61regular classrooms, 13, 50school library areas, 14, 55service areas, 16-17, 62-66shop rooms, 14, 52shower rooms, separate, 17,

65special classrooms, 13-14,

51-54special classrooms for ex-

ceptional children, 14, 54study halls, 14, 56teachers' rooms, 16, 62toilet rooms, separate, 17, 64

site, 9, 29, 87, 124Area of an interior space, 49-50, 91,

124, 133Area of a school site 9, 29, 87, 124Assignment of equipment

group control, 22, 74, 84unit control, 21, 74, 79

Audiovisual roomsarea, 15, 56definition, 56, 124, 138number, 15, 56

Auditorium-gymnasium, see Gymna-toriums

Auditoriumsarea, 15, 57definition, 56, 124number, 15, 57

Authority-owned propertybuildings, 11, 40, 48equipment

group control, 22, 83unit control, 21, 79

land, 9, 28Automatic sprinkler heads, 20, 74Availability of building

abandoned, 13, 44complete, 12, 44partial, 13, 44

Average daily attendance, ADA, 124

Average daily membership, ADM,124

Average unit cost, 21, 82, 124

Basement, 13, 45, 124Bench, desk, or floor machinery and

apparatus, 20, 21, 76, 81, i24Betterments, see Improvements to

siteBonded debt, 124Bonding capacity, free, 131Books, library, 21, 81, 134Book value, 87-88, 91, 96, 124Buildings

administration areas, 16-16,59-61, 123

administration building, 8, 25,123, 125

area, 13, 45, 90-91, 124availability

abandoned, 13, 44complete, 12, 44partial, 13, 44

circulation areas, 16, 61, 127community services building, 9,

27r 125, 128construction area, 50, 91, 128construction, type of, 12, 42cooling building, central, 12, 43,

125, 127cost

architectural and engineer-ing services, 13, 48, 91, 92

construction, 47, 91-92, 128contract, 13, 48, 92, 128definition, 47, 92-93, 129educational consultative

services, 13, 49, 91, 92legal services, 13, 49, 91, 92miscellaneous, 13, 49, 92

date of disposal, 12, 41dates of acceptance

each addition, 12, 41original building, 12, 41

dates of acquisitioneach addition, 11, 41original building, 11, 41

dates of construction .contracteach addition, 12, 41original building, 12, 41

definition, 35, 124-125

INDEX

Buildings-Continuedfield building, 12, 43, 125, 131floor area, gross

basement, 13, 45definition, 45, 90-91each additional floor, 13, 46each floor, 13, 46first floor, 13, 45

food services building, 8, 12, 26,43, 126, 131

heating and cooling building,central, 12, 43, 125, 127

heating building, central, 12, 43,125, 127

identification, 10, 35instruction areas in building

classrooms, regular, 13, 50,127

classrooms, special, 13-14,51-54, 127

instruction areas other thanclassrooms, 14-15, 55-59

instruction building, 8, 12, 25, 42,126, 133

insurable value, 93-94, 123investment building, 9, 27, 133kind of school building, 12, 42-44living quarters for professional

personnel, 8, 12, 26, 43living quarters for service per-

sonnel, 8, 12, 26, 43maintenance building, 8, 26, 126,

134mobility of building

permanent, 13, 44, 126, 135portable, 13, 44, 126, 136

number of pupils served, 13, 46ownership

nonpublicly-owned, 11, 40publicly-owned

authority-owned, 11, 40definition, 40district-owned, 11, 40municipally-owned, 11,

40other public ownership,

11, 40playground building, 8, 27, 126,

136public library, 9, 27, 126, 137pupil capacity, 13, 46

181

Buildings-Continuedpupil transportation building, 8,

26, 126, 137schools in building, 10, 36-37service areas, 16-17, 62-66service systems, 17-20, 66-74,

141stadium, 12, 43, 141student dormitory, 8, 12, 26, 43,

130, 142supporting service(s) housed in

building, 11, 38-40supporting services buildings,

types of, 8-9, 11, 25-28, 38-40type of construction

combustible, 12, 42, 125, 128fire-resistive, 12, 42, 125-

126, 131mixed construction, 12, 42,

134-135semi-fire-resistive, 12, 42,

126, 141use, 10, 36warehouse, 8, 26, 143

Building addition, 11, 12, 41, 126Building area, 13, 45, 90-91, 126Building contents, 126Building cost, 13, 46-49, 91-95, 129Building exclusions, 126-127Building facilities, school plants,

10-11, 36-37Building facilities, supporting serv-

ices, 11, 38-40Building identification, 10-13, 35-44Building measures, 87-97Building mobility

permanent, 13, 44, 126, 135portable, 13, 44, 126, 136

Building site, 8-10, 23-35, 127Building use, 10-11, 36-40Building work and repair shops, 16,

63, 138Built-in and movable equipment,

distinguishing between, 99-100

C

Cafeteriasarea, 16, 62definition, 62, 127, 134number, 16, 62

182 INDEX

Cafetoriumsarea, 15, 58definition, 58, ;127number, 15, 58

Capacity of a school plant, pupil, 13,46, 95-96, 127, 137

Capacity of heating plant(s), 18, 68Capital outlay, 127Cash discount, 127Central cooling building, 12, 43, 125,

127Central heating and cooling building,

12, 43, 125, 127Central heating building, 12, 43, 125,

127Central cooling system, 18, 69Central heating system, 17, 66-67Circulation areas

definition, 61, 127inside building, 16, 61outside building, 16, 61

Class, 127Classes, special education, 127Classification of property accounts

chart, 8-22discussion, 3-8

Classroomsdefinition, 50, 91, 127mobile, 127regular

area, 13, 50definition, 50, 91, 127number, 13, 50

specialdefinition, 51, 91, 127-128,

141for exceptional children

area, 14, 54definition, 53, 128number, 14, 54

home economicsarea, 14, 53definition, 52, 132, 138number, 14, 53

kindergartenarea, 14, 51definition, 51, 133, 138number, 14, 51

laboratoryarea, 14, 52definition, 51, 133, 138number, 14, 51

Classrooms-Continuedspecial-Continued

musicarea, 14, 53definition, 53, 135, 139number, 14, 53

otherarea, 14, 54definition, 54number, 14, 54

shoparea, 14, 52definition, 52, 139number, 14, 52

Code call system, 19, 73Coding, 128College, community, 11, 37, 128College, junior, 11, 37, 128Combination speaker-telephone sys-

tem, 19, 73Combined elementary and secondary

school plant, 8, 24, 140-141Combined secondary school and com-

munity college plant, 8, 25, 141Combustible building, 12, 42, 125, 128Commons area, student, 128, 141-142Communication system

code call system, 19, 73combination speaker-telephone

system, 19, 73definition, 72program system, 19, 73speaker system

complete, 19, 73partial, 19, 73

telephone systemcomplete, 19, 72partial, 19, 72

Community college (junior college,technical institute, etc.), 10, 37, 128

Community college plant, 8, 24, 141Community services, 128Community services building, 9, 27,

125, 128Completely wired building, 19, 72Complete occupancy, 12, 44Condemnation proceedings, 128Construction areas of a building, 50,

91, 128Construction, building, type of, 12,

42

INDEX

Construction contract, dates of, 12,41, 129

Construction cost, 47-48, 91-92, 128Construction cost of a building, 47-48,

91-92, 128Construction machinery, heavy, 20,

76, 128Consultant, 128Consultative services, educational,

13, 49, 91, 92Contract cost of a building, 13, 48, 92,

128Cooling and heating building, central,

12, 43, 125, 127Cooling building, central, 12, 43, 125,

127Cooling system

central, 18, 69definition, 68extent of, 18, 69local zone, 18, 69unit, 18, 69

Costbuilding

architectural and engineer-ing services, 13, 48, 91, 92

building construction, 47,91-92, 128

contract cost, 13, 48, 92, 128definition, 46-48, 92-93, 129educational consultative

services, 13, 49, 91, 92legal services, 13, 49, 91, 92miscellaneous costs, 13, 49,

92per classroom cost, 94, 135per pupil cost, 95, 135per square foot cost, 95, 135replacement cost, 96, 138

definition, 128-129equipment

definition, 96-97, 129group control

average unit, 21, 82, 124total, 22, 82

unit control, 20, 77improvements to site

definition, 30-32, 88-89, 129fences and retaining walls,

10, 34, 89landscaping, 10, 34, 89, 133miscellaneous, 10, 35, 89

183

Cost-Continuedimprovements to site-Continued

outdoor play areasdefinition, 34equipment built into

grounds, 10, 34, 89surfacing, 10, 34, 89

outdoor service systemsdefinition, 32electrical, 10, 33, 89other, 10, 33, 89parking areas and

drives, 10, 32, 89pedestrian passage-

ways, 10, 32, 89storage facilities, 33, 89water and sewer, 10, 32,

89land, 9, 29, 88, 129

Cost of a building, 13-14, 46-49, 91-96, 129

Cost of building construction, 47,91-92, 128

Cost of equipmentdefinition, 77-78, 82-83, 96-97,

129group control


unit control, 20, 77Cost of improvements to site, 9-10,

30-35, 88-89, 129Cost of land

additions, 9, 30definition, 29-30, 88, 129original site, 9, 30

Covered passageways outside build-ing, 16, 61, 129

Current, 129Current expenditures, 129Current expense, 129Current funds, 129Custodial service room, 16, 63, 138Custodian, see Personnel, operation

D

Date of disposalbuildings, 12, 41definition, 29, 41, 78, 129equipment, 21, 78land, 9, 29

184 INDEX

Dates of acquisitionbuildings, 11, 41definition, 28-29, 41, 78, 129equipment, 21, 78land, 9, 28-29

Dates of constructiondates of acceptance, 12, 41, 129dates of construction contract,

12, 41, 129definition, 41, 129

Debt limit, 129Debt service, 129Deed references, 129Definitions of property accounts,

23-84Demolition work, 31, 89, 129-130Depreciation, 94, 130Description of equipment, 21, 22, 78,

83Descriptive entries, 7Developed areas, 87, 130Direct radiation, 66, 67Disposal, date of, 129Disposal system, sewage, 19, 71District-owned property

buildings, 11, 40equipment


land, 9, 28Dormitory, student, 8, 12, 26, 43, 130,

142Drilled well, 18, 70Drives, 10, 32, 89Dug well, 18, 70

E

Educational consultative services, 13,49, 91, 92

Electrical system, buildingcompletely wired, 19, 72definition, 72emergency lighting, 19, 72partially wired, 19, 72

Electrical system, outdoor, 10, 33, 89Elementary and secondary school

plant, combined, 8, 24, 140-141Elementary school, 10, 36, 139Elementary school plant, 8, 24, 141Elevator system

definition, 74

Elevator system-Continuedfreight, 20, 74passenger, 20, 74

Engineering services, 13, 48, 91, 92Equipment

built-in, 99, 130criteria for, 98-99definition, 130group control

assignment, 22, 84cost


criteria for, 80definition, 80, 96-97, 132description, 22, 83kinds of equipment under,

21, 80-82name of equipment, 21, 82number of pieces, 21, 82ownership, 22, 83purpose for which used

instructional, 22, 84,130, 133

noninstructional, 22, 84,130, 135

list of equipment items, 100-121movable, 99-100, 130, 135unit control

assignment, 21, 79cost, 20, 77criteria for, 75date of acquisition, 21, 78date of disposal, 21, 78definition, 75, 142description, 21, 78kinds of equipment under,

20, 75-77model number, 20, 77name of equipment, 20, 77ownership, 21, 78-79purpose for which used

instructional, 21, 79,130, 133

noninstructional, 21, 79,130, 135

serial number, 20, 77Equipment, built-in, 99, 130Equipment built into grounds, 10, 34,

89, 99Equipment in storage, 130Equipment, insurable value 97, 133

INDEX

Equipment in use, 130Equipment items, criteria for, 98-99Equipment measures, 96-97Equipment, movable, 74, 99-100, 130,

135Equipment, present worth, 97, 136Equipment, replacement cost, 97, 138Equipment unassigned to specific

plants or facilitiPs, 148, 155-158,159, 174

Equipment under group control,21-22, 80-84

Equipment under unit control, 20-21,75-79

Estimated life of property item, 130Exceptional children

definition, 130special classrooms for


special school for, 11, 37, 140Expenditures, 130-131

F

Facility, 131Fan blast or forced air heating, 17,

67, 68Fences and retaining walls, 10, 34, 89Field building, 12, 43, 125, 131Fire alarm boxes, 19, 73Fire extinguisher stations, 20, 74Fire hose cabinets, 20, 74Fire protection system, 19-20, 73-74Fire-resistive building, 12, 42, 125-

126, 131First floor

area, 13, 45definition, 131

Fiscal period, 131Fixed assets, 131Fixtures, see Equipment, built-inFloor

each additional floor, 13, 46each floor, 13, 46first floor, 13, 45

Floor area 13, 45, 90-91, 131Food services, 11, 39, 131Food services building, 8, 12, 26, 43,

126, 131Footings, building, 131Four-year high school, 10, 37, 140

Free bonding capacity, 131Freight elevators, 20, 74Fund, sinking, 131Furniture, 20, 21, 75, 80, 131,

185

G

General property ledger, 131-132Gift, 30, 31, 47, 77, 82, 89, 93, 97, 132Glossary of terms, 122-143Grant, private, 132Grant, public, 132Gravity ventilation system, 18, 70Gravity warm air furnace, 17, 67, 68Gross floor area

basement, 13, 45definition, 45, 90-91, 124, 132each additional floor, 13, 46each floor, 13, 46first floor, 13, 45

Group controldefinition, 80, 96-97, 132equipment under, 21, 80-82

Guidance area, 15, 60, 132Gymnasiums


Gymnatoriumsarea, 15, 58definition, 57, 132number, 15, 58

H

Hand tools, 20, 21, 76, 81, 132, 142Health service area, 15, 60, 132Heat generators for hot water supply

system, number of, 18, 70Heating and cooling building, cen-

tral, 12, 43, 125, 127Heating building, central, 12, 43, 125,

127Heating systems

central, 17, 66-67local zone, 17, 67-68room-fired heaters, 17, 68

Heat pump, 68High schools, 10, 36-37Home economics rooms


186 INDEX

Improvements to sitecost, 9, 30-35, 88-89, 129definition, 30-32, 88-89, 129fences and retaining walls, 10,

34, 89landscaping, 10, 34, 89, 133miscellaneous, 10, 35, 89outdoor play areas, 10, 34, 89outdoor service systems, 10, 32-

33, 89Incomplete high school, 10, 36, 139-

140Individual cooling units, 18, 69Individual property records, 147-157Instruction, 132Instructional equipment, 21, 22, 79,

84, 129, 133Instruction area, definition, 49, 133Instruction areas in building

audiovisual rooms, 15, 56, 124,138

auditoriums, 15, 56-57, 124cafetoriums, 15, 58, 127classrooms

definition, 50, 91, 127for exceptional children, 14,

53-54, 128home economics, 14, 52-53,

132, 138kindergarten, 13, 51, 133,

138laboratory, 14, 51-52, 133,

138music, 14, 53, 135, 139other, 14, 54regular, 13, 50, 91, 127shop, 14, 52, 139special, 13-14, 51-54, 91,

127-128, 141definition, 49, 133gymnasiums, 15, 57, 132gymnatoriums, 15, 57-58, 132library areas, school, 14, 55, 134miscellaneous instruction areas,

15, 59multipurpose rooms, 15, 58-59,

135, 139study halls, 14, 56, 142

Instruction building, 8, 12, 25, 42,126, 133

Insurable value, 133Insurable value of a building, 93-94,

133Insurable value of equipment, 97, 133Interest, 133Interior space, 49-50, 91, 124, 133Introduction, xv-xviInventory, 133Investment building, 9, 27, 133Investments, 133

Journal, 133Journal voucher, 133Junior college, 11, 37, 128Junior high school, 10, 36, 140Junior-senior high school, 10, 37,

140

K

Kindergarten, 133Kindergarten rooms


Kind of building, 12, 42-44Kinds of administration areas, 15, 60Kinds of equipment under group

control, 21, 80-82Kinds of equipment under unit

control, 20, 75-77

Laboratory roomsarea, 14, 52definition, 51, 133, 138number, 14, 51

Landarea, 9, 29, 87, 124cost, 9, 29, 88, 129date of disposal, 19, 29dates of acquisition

each addition, 9, 29original piece, 9, 29

land not in use, 28ownership, 9, 28use of, 8, 23-28

Land measures, 87-90Landscaping, 10, 34, 89, 133Legal fees, 49, 91, 92Legal services, 13, 49, 91, 92

INDEX

Liabilities, 134Libraries, school


Library books, 21, 81, 134Library building, public, 9, 27, 126,

137Life of property item, estimated, 130Living quarters for professional

personnel, 8, 11, 12, 26, 39, 43Living quarters for service person-

nel, 8, 11, 12, 26, 39, 43Local zone cooling system, 18, 69Local zone heating system, 17, 67-68Losses of property, 134, 137Lunchrooms, 16, 62, 127, 134

M

Machinery, 20, 21, 76, 81, 124, 134Maintenance and operation areas

area, 16, 63definition, 63, 134kinds

building work or repairshops, 16, 63, 138

custodial service, 16, 63, 138mechanical service, 16, 63,

138-139storage rooms, 16, 63, 139

number, 16, 63Maintenance building, 8, 26, 126, 134Maintenance of plant, 134Measures of school property

building, 90-96equipment, 96-98land, 87-90

Mechanical exhaust ventilating sys-tem, 18, 70

Mechanical and electrical servicerooms, 16, 63, 138-139

Mechanical supply ventilating sys-tem, 18, 70

Membership, 134Miscellaneous administration areas,

15, 60Miscellaneous costs for building, 13,

49, 92Miscellaneous improvements to site,

10, 35, 89

187

Miscellaneous instruction areasarea, 15, 59definition, 59number, 15, 59

Mixed construction, 12, 42, 134-135Mobile classroom, 127Mobility of building, 13, 44, 126, 135,

136Model number of equipment, 20, 77Modernization of a building, 135Movable equipment, 99-100, 130, 135Multipurpose rooms


Municipally-owned propertybuildings, 11, 40equipment


land, 9, 28Municipal systems

sewage treatment and disposal,19, 71

water supply, 18, 70Music rooms


N

Noninstructional equipment, 21, 22,79, 84, 130, 135

Nonpublicly-owned propertybuildings, 11, 40definition, 28, 40, 79, 83, 140equipment


land, 9, 28Number of individual items of equip-

ment in group, 21, 82Number of pupils served, 13, 46Number of rooms or areas

administration areas, 16, 61audiovisual rooms, separate, 15,

56auditoriums, 15, 57cafeterias, 16, 62cafetoriums, 15, 58gymnasiums, 15, 57gymnatoriums, 15, 58

188 INDEX

Number of rooms or areas-Continued

home economics rooms, 14, 53kindergarten rooms, 14, 51laboratory rooms, 14, 51lunchrooms, 16, 62maintenance and operation

rooms, 16, 63miscellaneous instruction areas,

15, 59miscellaneous service areas, 17,

65multipurpose rooms, 15, 59music rooms, 14, 53regular classrooms, 13, 50school library areas, 14, 55shop rooms, 14, 52shower rooms, 17, 65special classrooms for excep-

tional children, 14,` 54study halls, 14, 56teachers' rooms, 16, 62toilet rooms, 16-17, 64

Numerical entries, 7Nursery school, 135

0Obsolescence, 135Occupancy, availability for, 12-13, 44Operation of plant, 135Original building

date of acceptance, 12, 41date of acquisition, 11, 41date of construction contract, 12,

41

Original cost, 135Original figure at acquisition, 7Original site

cost, 9, 30, 88date of acquisition, 9, 28-29

Outdoor play areascost, 10, 34definition, 34equipment built into grounds,

10, 34, 88-89surfacing, 10, 34, 88-89

Outdoor service systemscost, 9, 32definition, 32, 141electrical, 10, 33, 88-89other, 10, 33, 88-89

Outdoor service systems-Continuedparking arms and drives, 10, 32,

88-89pedestrian passageways, 10, 32-

33, 88-89storage, 33, 88-89water ane sewer, 10, 33, 88-89

Overpasses, 31, 88-89Ownership

buildingsnonpublicly-owned, 11, 40-

41, 48publicly-owned, 11, 40, 48

equipmentnonpublicly-owned


publicly-ownedgroup control 22, 83unit control, 21. 78-79

landnonpublicly-owned, 9, 28publicly-owned, 9, 28

P

Parking areas and drives, cost of, 10,32, 89

Partially wired building, 19, 72Partial occupancy, 13, 44Passageways

covered, outside building, 16, 61,129

enclosed, 16, 61, 129Passenger elevators, 20, 74Pedestrian passageways, cost of, 10,

32Per classroom cost of a building, 94,

135Per pupil cost of a building, 95, 135Per square foot cost of a building, 95,

135Periodical, 135Permanent building, 13, 44, 126, 135Personnel

administrative, 135clerical, 135guidance, 135-136health, 136instructional, 136maintenance, 136operation, 129, 136psychological, 136

INDEX

Plant extensions, see Additions toproperty

Plat book, 136Play areas, outdoor

cost, 10, 34, 89definition, 34equipment built into grounds,

10, 34, 89, 99surfacing, 10, 34, 89

Playground building, 8, 27, 126, 136Portable building, 13, 44, 126, 136Posting, 136Present worTh, 136Present worth of a building, 95, 136Present worth of a site, 89, 136Present worth of equipment, 97, 136Principal of a school, 136Principal's office 15, 60, 136Pvogram area, 136Program system, 19, 73Property accountability, units for, 5Property account numbers, 4-5Property accounts, classification of,

3-22Property accounts defined, 3Property accounts, definitions of,

23-84Property accounts, minimum and

optional, 6Property control, 137Property ledger, general, 131-132Property losses, 134, 137Property, real, 137Property records

individual recordsbuildings

school plants, 152-154supporting services,

152-154discussion, 147-149equipment

group control, 157-158unit control, 155-156

sitesschool plants, 149-151supporting services,

149-151summary records

discussion, 159 160nonpublicly-owned property,

176-177publicly-owned property

189

Property records-Continuedsummary records-Continued

publicly-owned property-Continued

school plantsbuilding summary,

164-165equipment sum-

mary, 166site summary, 163

supporting servicesfacilities

building summary,170

equipment sum-mary, 171

site summary, 168-169

unassigned equipmentsummary, 174

Property records, adapting to local, 6Property, school, 137, 141Protection system, fire, 19-20, 73-74Public library building, 9, 27, 126,

137Public school, definition, 140Public-schoolhousing authority, 137,

141Publicly-owned property

buildings, 11, 40definition, 29, 40, 78-79, 83, 137equipment

group control, 22, 83unit control, 21, 78-79

land, 9, 28Pupil capacity of a school plant, 13,

46, 95-96, 127, 137Pupils per acre, 89-90, 137Pupils served, number of, 13, 46Pupil transportation building, 26,

126, 137Pupil transportation services, 8, 11,

26, 38, 137Purchase cost, 47, 93

Quarters, livingprofessional personnel, 8, 11, 12,

26, 39, 43service personnel, 8, 11, 12, 26,

39, 43

190 INDEX

Radiant panel, 17, 67, 68Radiators, 17, 66, 67Real estate, 136, 137Real property, 136, 137Records, 137Records, property, 147-177Reductions after acquisition, 7Register, 137Regular classrooms, 13, 50, 91, 127Rehabilitation of a building, 137Remodeling, 48, 92, 137-138Renovation of a building, 138Repairs, 89, 97, 134, 137Replacement cost

building, 96, 138definition, 138equipment, 97, 138site, 90, 138

Replacement of equipment, 138Reports, definition, 138Retaining walls, 10, 34, 89Room, definition, 50, 55, 60, 96, 138Room-fired heaters, 17, 68Rooms

audiovisual, 15, 56, 124, 138 f'

auditorium, 15, 56-57, 124building work or repair shop, 10,

63, 138cafeteria, 16, 62, 127, 134cafetorium, 15, 58, 127classroom, 13-14, 50-54, 91, 127custodial service, 16, 63, 138definition, 50, 55, 60, 96, 138guidance office, 15, 60, 132gymnasium, 15, 57, 132gymnatorium, 15, 58, 132health service, 15, 60, 132home economics, 14, 52-53, 132,

138kindergarten, 1S, 51, 133, 138laboratory, 14, 51, 133, 138mechanical service, 16, 63, 138-

139multipurpose, 15, 58-59, 135, 139music, 14, 53, 135, 139principal's office, 15, 60, 136regular classroom, 13, 50, 91, 127school library, 14, 55, 134, 140shop, 14, 52, 139shower room, 17, 64-65, 139, 141

Rooms-Continuedspecial classroom, 13-14, 51-54,

127special classroom for exceptional

children, 14, 53-54, 128storage, 16, 63, 139study hall, 14, 56, 142teachers', 16, 62, 139, 142toilet, 16-17, 64, 139, 142

$

Salvage value, 139School, 24, 36, 139School bus, 140School, definition, 139School district, 140School for exceptional children,

special, 10, 37, 140School libraries, see Libraries, schoolSchool plant, definition, 140School plants, accounts for, 8, 24-25School plants, types of

combined elementary and sec-ondary, 8, 24, 140-141

combined secondary school andcommunity college, 8, 25, 141

community college, 8, 24, 141elementary, 8, 24, 141secondary, 8, 24, 141

Schools, types ofcommunity college, 11, 37, 128elementary, 10, 36, 139four-year high, 10, 37, 140incomplete high, 10, 36, 139-140junior high, 10, 36, 140junior-senior high, 10, 37, 140secondary, 10, 36-37, 140senior high, 10, 37, 140special school for exceptional

children, 11, 37, 140undivided high, 10, 37, 140vocational or trade high, 10, 37,

140School property, 137, 140School property, measures of, 87-97School site, 8, 24, 87, 141Scrap value, see Salvage valueSecondary school, 10, 36-37, 140Secondary school and community

college plant, combined, 8, 25, 141Secondary school plant, 8, 24, 141

INDEX

Semi-fire-resistive building, 12, 42,126, 141

Senior high school, 10, 37, 140Separate shower rooms, 17, 65, 139,

141Separate toilet rooms, 16, 64, 139, 142Septic tank system, 18, 71Serial number of equipment, 20, 77Service areas in building

cafeteriasarea, 16, 62definition, 62, 127, 134number, 16, 62

maintenance and operation areasarea, 16, 63definition, 63, 134kinds

building work or repairshops, 16, 63, 138

custodial service, 16,63, 138

mechanical service, 16,63, 138-139

storage rooms, 16, 63,139

number, 16, 63miscellaneous service areas

area, 17, 66definition, 65number, 17, 65

shower roomsarea of separate, 17, 65definition, 64, 139, 141number as adjuncts to an-

other area, 17, 65number of separate, 17, 65

teachers' roomsarea, 16, 62definition, 62, 139, 142number, 16, 62

toilet roomsarea of separate, 17, 64definition, 64, 139, 141number as adjuncts to an-

other area, 17, 64number of separate, 16, 64

Service systems, buildingcommunication system

code call, 19, 73combination speaker-

telephone, 19, 73definition, 72

191

Service systems, building-Continuedcommunication system-

Continuedprogram, 19, 73speaker


telephonecomplete, 19, 72partial, 19, 72

cooling systemdefinition, 68extent of


types ofcentral, 18, 69individual unit, 18, 69local zone, 18, 69

definition, 66, 141electrical system

building completely wired,19, 72

building partially wired, 19,72

emergency lighting, 19, 72elevators

freight, 20, 74passenger, 20, 74

fire protection systemautomatic sprinkler heads,

20, 74definition, 73fire alarm boxes, 19, 73fire extinguisher stations,

20, 74fire hose cabinets, 20, 74

heating systemcapacity, 18, 68central heating

definition, 66fan blast or forced air,

17, 67gravity warm air, 17, 67radiant panel, 17, 67radiators and convec-

tors, 17, 66split system, 17, 67unit ventilators, 17, 67

definition, 66local zone

definition, 67

192 INDEX

Service systems, building-Continuedheating system-Continued

local zone--Continuedfan blast or forced air,

17, 68gravity warm air, 17,

68radiant panel, 17, 68radiators and con-

vectors, 17, 67split system, 17, 68unit ventilators, 17, 67

room-fired heaters, 17, 68sources of heat

coal, 18, 68electricity, 18, 68gas, 18, 68heat pump, 18, 68oil, 18, 68other, 18, 68wood, 18, 68

program system, definition, 73sewage disposal system

municipal, 19, 71open settling tank, 19, 71other, 19, 71septic tank, 19, 71sewage stabilization pond,

19, 71speaker system


telephone systemcomplete, 19, 72partial, 19, 72

television systemprogrant origination, 19, 73receiving system, 19, 73

ventilating systemdefinition, 69gravity ventilation, 18, 70mechanical exhaust, 18, 70mechanical supply, 18, 70window ventilation, 18, 70

water supply systemheat generators, number of,

18, 70source of water

drilled well, 18, 70dug well or other

source, 18, 70municipal, 18, 70

Service systems, outdoordefinition, 32, 141drives, 10, 32, 89electrical, 10, 33, 89parking areas, 10, 32, 89pedestrian passageways, 10, 32,

89, 129sewer, 10, 33, 89storage facilities, 33, 89water, 10, 33, 89

Sewage treatment and disposal sys-tem, 19, 71

Sewer systems, outdoor, 10, 33, 89Shop rooms


Shower roomsarea of separate, 17, 65definition, 64, 139, 141number as adjuncts of another

area, 17, 65number of separate, 17, 65

Sinking fund, 131Site addition, 141Site, present worth, 89, 136Sites

additions, 9, 29area, 9, 29, 87, 124cost, 9, 29-35, 88, 129definition, 23, 24, 141dates of acquisition

each addition, 9, 29original site, 9, 29

date of disposal, 9, 29identification, 8-9, 23-29improvements, 9-10, 30-35, 88-

89, 129ownership

nonpublicly-owned, 9, 28publicly-owned

authority-owned, 9, 28district-owned, 9, 28municipally-owned, 9,

28other public ownership,

9, 28school plant, 8, 24-25, 141supporting services facility,

8-9, 25-28use of, 8-9, 23-28vacant site in use, 9, 28

INDEX

Size of building, 13, 45-46Source of heat

coal, 18, 68electricity, 18, 68gas, 18, 68heat pump, 18, 68oil, 18, 68other, 18, 68wood, 18, 68

Speaker systemcomplete, 19, 73partial, 19, 73

Speaker-telephone system, 19, 73Special classrooms, 13-14, 51-54,

127-128, 141Special classrooms for exceptional

childrenarea, 14, 54definition, 53, 128number, 14, 54

Split heating system, 17, 67, 68Stabilization pond, sewage, 19, 71Stadium, 12, 43, 141Storage facilities, outdoor, 33, 89Storage rooms, 16, 63, 139Stores, 141Story, 96, 141Student commons area, 128, 141-142Student dormitory, 8, 12, 26, 43, 130,

142Study halls


Subsidiary accounts, 142Subsurface disposal fields, 71Summary property records, 159-177Superintendent's office, 15, 60Supplies and equipment, 98-121Supply

criteria for, 98definition, 142list, 100-121

Supporting services buildingsadministration building, 8, 25,

123, 125community services building, 8,

27, 125, 128food services building, 8, 12, 26,

43, 126, 131instruction building, 8, 12, 25, 42,

126, 133

193

Supporting services buildings-Continued

investment building, 9, 27, 133living quarters for professional

personnel, 8, 26living quarters for service per-

sonnel, 8, 26maintenance building, 8, 26, 126,

134other buildings, 9, 27playground building, 8, 27, 126,

136public library, 9, 27, 126, 137pupil transportation building, 8,

26, 126, 137student dormitory, 8, 26, 130, 142warehouse, 8, 26, 143

Supporting services, definition, 38,142

Supporting services facility, 142Supporting services in building

administrative services, 11, 38community services, 11, 39, 128food services, 11, 39instructional services, 11, 38investment building, 11, 40living quarters for professional

personnel, 11, 39living quarters for service per-

sonnel, 11, 39maintenance services, 11, 38other building, 11, 40playground services, 11, 39public library services, 11, 39pupil transportation services,

11, 38student dormitory, 11, 39, 130,

141warehouse services, 11, 39

Supporting services site, 8, 25Surfacjng play areas, cost of, 10, 34,

89

T

Teacherage, 142Teachers' rooms


Telephone systemcomplete, 19, 72partial, 19, 72

194 INDEX

Television systemprogram origination, 19, 73receiving system, 19, 73

Textbooks, 142Tools, hand, 20, 21, 76, 81, 132Toilet rooms

area of separate, 17, 64definition, 64, 139, 142number as adjuncts to another

area, 17, 64number of separate, 16, 64

Total cost of equipment group, 22, 82Trade discount, 142Trade high school, 10, 37Tunnels, 32-33, 35, 45, 91Type of building construction, see

Buildings, type of constructionTypes of school plants, see School

plants, types ofTypes of schools, see Schools, types

of

Undeveloped area, 87, 142Undivided high school, 10, 37, 140Unit control

definition, 75, 142equipment under, 20-21, 75-80

Unit cost, 21, 82, 142-143Unit ventilators, 17, 67Use of building, 10-11, 36-40Use of equipment, 21, 22, 79, 83-84Use of site, 8-9, 23 -28

V

Vacant building, 44Vacant site in use, 9, 28Value, 87-88, 91, 93-94, 96, 97, 123,

124, 133, 139, 143Vehicle, 20, 77, 143

Vehicle, driver education, 143Vehicle, privately-owned, 143Vehicle, pupil transportation, small,

143Vehicle, transportation service, 143Ventilating system

definition, 69gravity, 18, 70mechanical exhaust, 18, 70mechanical supply, 18, 70window, 18, 70

Ventilators, unit, 17, 67-68Vocational and industrial arts shop

rooms, 14, 52, 139, 143Vocational or trade high school, 10,

37, 140

wWarehouse, 8, 26, 143Warm air furnace, gravity, 17, 67,

68Water and sewer system, outdoor,

cost of, 10, 33, 88-89Water supply system

heat generators, 18, 70-71source of water

drilled well, 18, 70dug well, 18, 70municipal system, 18, 70other, 18, 70

Welldrilled, 18, 70dug, 18, 70

Window ventilation, 18, 70Work in progress, 7, 143Worth, present

building, 95, 136equipment, 97, 136site, 89, 136

PS-57-59

Ti,* S. GOVERNMENT PRINTING OFFICE : 1966 0 - 229-220