68xxxx: Plant and Equipment Maintenance and Repair

Search G/L Accts:

I. GENERAL

This series of G/L accounts should be used to record expenses of preventative maintenance or routine repairs incurred for Plant and Equipment items which were charged to the 66xxxx or 67xxxx series of G/L accounts when purchased.

These G/L accounts should also be used to record renovations, alterations and rebuilding projects if such work does not significantly extend the useful life or enhance the original value of the facility. For more information on when such work should be capitalized, refer to GAP 200.050, Plant & Equipment Capitalization.

II. G/L ACCOUNT DEFINITIONS

680000 Maintenance & Repairs (Valid For: Univ)
This G/L is used to record the general savings associated with maintenance and repairs expenses.
680200 M&R: Land Improvements (Valid For: DUHS, Univ)
This G/L account should be charged with expenses for reseeding or resodding, replacing shrubs, repairing roads, sidewalks, etc.
680270 M&R: Streets/Sidewalks/Parking Areas (Valid For: Central Use Only)
680300 M&R: Renovation of Sidewalks & Landscape (Valid For: DUHS, Univ)
This G/L account is used to record sidewalk and landscape renovation projects.
680400 M&R: Steam Distribution Systems (Valid For: DUHS, Univ)
This G/L account should be charged with maintenance and repair of the steam distribution systems related to the central utility system. This covers all systems from the Steam Plant to the pressure reducing station at the building.
680470 M&R: Steam Distribution System (Valid For: Central Use Only)
680800 M&R: Carpentry (Valid For: DUHS, Univ)
This G/L account should be charged with the cost of carpentry maintenance of structures, woodwork, cabinet work, etc. for all buildings.
680869 M&R: Carpentry Charge Back to Budgeted Cost Center (Valid For: DUHS)
680870 M&R: Carpentry (Valid For: Central Use Only)
680871 M&R: Sign Shop Expenses (Valid For: Central Use Only)
680872 M&R: Carpentry, Structural (Valid For: Central Use Only)
680873 M&R: Carpentry, Plaster (Valid For: Central Use Only)
680874 M&R: Cabinetry (Valid For: Central Use Only)
680875 M&R: Carpentry, Paint (Valid For: Central Use Only)
680876 M&R: Carpentry, Glass (Valid For: Central Use Only)
680877 M&R: Roofing (Valid For: Central Use Only)
680900 M&R: Renovations to Buildings: Carpentry (Valid For: DUHS, Univ)
This G/L account should be charged with renovations involving carpentry work.
680970 M&R: Renovations to Buildings: Carpentry (Valid For: Central Use Only)
681000 M&R: Buildings (Valid For: DUHS, Univ)
This G/L account should be charged with the cost of general repairs and maintenance to building structures.
681070 M&R: Building Repair/General Maintenance (Valid For: Central Use Only)
681071 M&R: Fire/Smoke Doors (Valid For: Central Use Only)
681072 M&R: Fire/Smoke Walls (Valid For: Central Use Only)
681073 M&R: Roofs (Valid For: Central Use Only)
681074 M&R: Building/Room Signage (Valid For: Central Use Only)
681100 M&R: Renovation to Buildings (Valid For: DUHS, Univ)
This G/L account should be charged with the cost of renovations and alterations to building structures to the extent that such work does not significantly extend the useful life or enhance the original value of the facility.
681170 M&R: Renovations to Buildings (Valid For: Central Use Only)
681200 M&R: Building Painting (Valid For: DUHS, Univ)
This G/L account should be charged with the cost of maintaining paint (exterior and interior) for all building surfaces.
681270 M&R: Building Paint (Valid For: Central Use Only)
681271 M&R: Wall Covering (Valid For: Central Use Only)
681300 M&R: Renovation To Building Paint (Valid For: DUHS, Univ)
This G/L account should be charged with the cost of painting resulting from renovation work.
681370 M&R: Renovations to Building: Painting (Valid For: Central Use Only)
681400 M&R: Building Security Maintenance (Valid For: DUHS, Univ)
This G/L account should be charged with the cost of maintaining all lock and key systems in building structures.
681470 M&R: Security Systems (Valid For: Central Use Only)
681471 M&R: Card Access System (Valid For: Central Use Only)
681472 M&R: Locking Hardware/Keys (Valid For: Central Use Only)
681473 M&R: Security Camera System (Valid For: Central Use Only)
681474 M&R: Card Access: University Key Shop (Valid For: Central Use Only)
681500 M&R: Extermination/Pest Control (Valid For: DUHS, Univ)
This G/L account should be charged with the cost of termite control to prevent wood deterioration within buildings and with the cost of other pest controls.
681570 M&R: Extermination/Pest Control (Valid For: Central Use Only)
681600 M&R: Building Access Devices (Valid For: Univ)
This G/L account should be charged with the cost of renovations involving the replacement of all building access devices.
681670 M&R: Security Renovations (Valid For: Central Use Only)
681900 M&R: PRT Systems Maintenance and Repairs (Valid For: DUHS, Univ)
This G/L account represents the cost associated with the repair and maintenance of the Personal Rapid Transit System.
681970 M&R: PRT System (Valid For: Central Use Only)
681971 M&R: PRT System: Coal Service (Valid For: Central Use Only)
682000 M&R: Electrical System (Valid For: DUHS, Univ)
This G/L account should be charged with the cost of general repairs and maintenance to electrical systems of the types described under G/L accounts 662300 and 662400.
682069 M&R: Electric System Charge Back to Budgeted Cost Center (Valid For: DUHS)
682070 M&R: Electrical Systems (Valid For: Central Use Only)
682071 M&R: Fire Alarm Systems (Valid For: Central Use Only)
682072 M&R: Lighting (Valid For: Central Use Only)
682073 M&R: Inverter/Emergency Power (Valid For: Central Use Only)
682100 M&R: Renovation to Electrical System (Valid For: DUHS, Univ)
This G/L account should be charged with the cost of renovations and alterations to electrical systems of the types described under G/L accounts 662300 and 662400 if such work does not significantly extend the useful life of the system.
682170 M&R: Electric Renovations (Valid For: Central Use Only)
682200 M&R: Plumbing and Steamfitting (Valid For: DUHS, Univ)
This G/L account should be charged with the cost of general repairs and maintenance to plumbing and steamfitting systems of the types described under G/L accounts 662300 and 662400.
682270 M&R: Plumbing and Steamfitting (Valid For: Central Use Only)
682271 M&R: Fire Suppression System (Valid For: Central Use Only)
682272 M&R: Medical Gas Distribution System (Valid For: Central Use Only)
682273 M&R: Pools/Spas/Fountains (Valid For: Central Use Only)
682274 M&R: Steam Traps/Condensate Stations (Valid For: Central Use Only)
682275 M&R: Insulation (Valid For: Central Use Only)
682276 M&R: Asbestos Abatement
Isolate expenses related to the removal and disposal of asbestos.
682300 M&R: Renovation to Plumbing and Steamfitting (Valid For: DUHS, Univ)
This G/L account should be charged with the cost of renovations and alterations to plumbing and steamfitting systems of the types described under G/L accounts 662300 and 662400 if such work does not significantly extend the useful life or enhance the original value of the system.
682370 M&R: Renovations to Plumbing & Steamfitting (Valid For: Central Use Only)
682400 M&R: Heating Ventilation and Air Conditioning Systems (Valid For: DUHS, Univ)
This G/L account should be charged with the cost of general repairs and maintenance to heating, ventilation and air conditioning systems of the types described under G/L account 662100.
682469 M&R: Heat Vent AC Charge Back to Budgeted Cost Center (Valid For: DUHS)
682470 M&R: HVAC Systems (Valid For: Central Use Only)
682471 M&R: Chemical Treatment Systems (Valid For: Central Use Only)
682472 M&R: Chillers (Valid For: Central Use Only)
682473 M&R: Cooling Towers (Valid For: Central Use Only)
682474 M&R: Filter Replacement (Valid For: Central Use Only)
682475 M&R: HVAC Portable Units (Valid For: Central Use Only)
682500 M&R: Renovation to Heating Ventilation and Air Conditioning (HVAC) Systems (Valid For: DUHS, Univ)
This G/L account should be charged with the cost of renovations and alterations to heating, ventilation, and air conditioning systems of the types described under G/L account 662100 if it does not significantly extend the useful life or enhance the original value of the system.
682570 M&R: Renovations to HVAC (Valid For: Central Use Only)
682600 M&R: Elevators (Valid For: DUHS, Univ)
This G/L account should be charged with the cost of general repairs and maintenance to elevators of the types described under G/L account 662100.
682670 M&R: Elevators (Valid For: Central Use Only)
682700 M&R: Renovation to Elevators (Valid For: DUHS, Univ)
This G/L account should be charged with the costs of renovations and alterations to elevators of the types described under G/L account 662100 if it does not significantly extend the useful life or enhance the original value of the facility.
682770 M&R: Renovations to Elevators (Valid For: Central Use Only)
682800 M&R: Other Building Facilities (Valid For: DUHS, Univ)
This G/L account should be charged with the cost of general repairs and maintenance to other building facilities of the types described under G/L account 662200.
682869 M&R: Other Building Facilities Charge Back to Budgeted Cost Center (Valid For: DUHS)
682870 M&R: Other Building Facilities (Valid For: Central Use Only)
682900 M&R: Renovations to Other Building Facilities (Valid For: DUHS, Univ)
This G/L account should be charged with the cost of renovations and alterations to other building facilities of the types described under G/L account 662200 if it does not significantly extend the useful life or enhance the original value of the facility.
683000 M&R: Machinery and Equipment (Valid For: DUHS, Univ)
This G/L account should be charged with:
  • The cost of general repairs and maintenance to machinery and equipment.
  • Rearrangement costs, i.e., replacement foundations and reinstallation costs.
  • Costs of attachments, fixtures and auxiliary devices which have a comparatively short period of effective life or which are purchased for repair or replacement purposes.
683001 M&R: Machinery and Equipment (Valid For: DUHS Corporate Finance)
683070 M&R: Machinery and Equipment (Valid For: Central Use Only)
683071 M&R: Cold Rooms (Valid For: Central Use Only)
683072 M&R: Control Air System Equipment (Valid For: Central Use Only)
683073 M&R: Fume Hood Systems (Valid For: Central Use Only)
683074 M&R: Emergency Power Supply Systems (Valid For: Central Use Only)
683075 M&R: Ice Machines (Valid For: Central Use Only)
683076 M&R: Medical Gas Systems Equipment (Valid For: Central Use Only)
683077 M&R: Nurse Call/Intercom (Valid For: Central Use Only)
683078 M&R: Mechancial Equipment (Valid For: Central Use Only)
683079 M&R: Pneumatic Tube System (Valid For: Central Use Only)
683080 M&R: Refrigerators/Freezers (Valid For: Central Use Only)
683081 M&R: Sterilizers/Washers/Stills (Valid For: Central Use Only)
683082 M&R: PLTTs (Valid For: Central Use Only)
683083 M&R: TVs/Antenna Systems (Valid For: Central Use Only)
683084 M&R: Parking Gates and Equipment (Valid For: Central Use Only)
683100 M&R: Renovation to Machinery and Equipment (Valid For: DUHS, Univ)
This G/L account should be charged with the cost of renovations and alterations to machinery and equipment, if it does not significantly extend the useful life or enhance the original value of the machinery or equipment.
683500 M&R: Building Control Systems (Valid For: DUHS, Univ)
This G/L account should be charged with the cost of general repairs and maintenance to building control systems. This G/L account should also be charged with the cost of spare parts purchased with or subsequent to the acquisition of the facilities and intended for replacement or repair purposes
683570 M&R: Building Control Systems (Valid For: Central Use Only)
684000 M&R: Ships and Vessels (Valid For: DUHS, Univ)
This G/L account should be charged with the cost of general repairs and maintenance to ships and vessels. This G/L account should also be charged with the cost of spare parts purchased with or subsequent to the acquisition of the facilities and intended for replacement or repair purposes.
684007 M&R Ships and Vessels Electric Repairs (Valid For: Univ)
684008 M&R Ships and Vessels Mechanical Repairs (Valid For: Univ)
684009 M&R Ships and Vessels Equipment Inspection (Valid For: Univ)
684010 M&R Ships and Vessels Fire Equipment Inspection (Valid For: Univ)
684011 M&R Ships and Vessels Refrigeration Repairs (Valid For: Univ)
684012 M&R Ships and Vessels Maintenance of Quarters (Valid For: Univ)
684013 M&R Ships and Vessels General Maintenance (Valid For: Univ)
684014 M&R Ships and Vessels Overhaul (Valid For: Univ)
684039 M&R Ships and Vessels Shore Equipment (Valid For: Univ)
684040 M&R Ships and Vessels Dockside Services (Valid For: Univ)
684050 M&R Ships and Vessels Marine Engineer (Valid For: Univ)
684700 M&R: Government Owned Property (Valid For: DUHS, Univ)
This G/L account should be charged with the cost of general repairs and maintenance to government owned property acquired with government funds for Duke related activities for which ownership is vested in the government either indefinitely or for a specific period of time.
685000 M&R: Automotive Equipment (Valid For: DUHS, Univ)
This G/L account should be charged with the cost of major repairs or overhauls to automotive equipment. This G/L account should not be charged with the cost of items required in connection with the routine operation of the equipment, such as: gasoline, oil, grease, filters, spark plugs, batteries, tires, tubes, fan belts, anti-freeze, etc. (charge G/L account 640500 - Automotive Supplies and Materials).
685070 M&R: Automotive Equipment (Valid For: Central Use Only)
686000 M&R: Library Books and Fine Art (Valid For: DUHS, Univ)
This G/L account should be charged with the cost of restorations, repair work to library books and fine art.
686010 M&R: Library Books and Fine Art Conservation (Valid For: Univ)
This G/L account should be charged with the cost of specialized conservation work on fine art, usually performed by an external, specifically trained expert. (Created 06/2015)
686020 M&R: Library Books and Fine Art Collections Care (Valid For: Univ)
This G/L account should be charged with the cost of collections care work performed to preserve fine art. This includes storage, framing and matting activities and is typically performed in house. (Created 06/2015)
686100 M&R: Preventive Maintenance (Valid For: DUHS, Univ)
Preventive maintenance, (PM) is defined as reoccurring planned activities or scheduled work that is necessary to provide adjustments, cleaning, calibration, lubrication, minor repairs, reporting, data recording and inspections to facilities equipment to minimize building equipment and utility system breakdown and maximize system and equipment efficiency. It is usually associated with a programmed task list and schedules.
686170 Preventive Maintenance (Valid For: Central Use Only)
686171 Electrical Preventive Maintenance (Valid For: Central Use Only)
686172 Plumbing Preventive Maintenance (Valid For: Central Use Only)
686173 Steamfitting Preventive Maintenance (Valid For: Central Use Only)
686174 Insulation Preventive Maintenance (Valid For: Central Use Only)
686175 Back Flows Preventive Maintenance (Valid For: Central Use Only)
686176 Key/Lock Preventive Maintenance (Valid For: Central Use Only)
686177 HVAC Preventive Maintenance (Valid For: Central Use Only)
686178 Filters Preventive Maintenance (Valid For: Central Use Only)
686179 Water Treatment Preventive Maintenance (Valid For: Central Use Only)
686180 Controls Preventive Maintenance (Valid For: Central Use Only)
686181 General Maintenance Preventive Maintenance (Valid For: Central Use Only)
686182 Roofing Preventive Maintenance (Valid For: Central Use Only)
686183 Elevators Preventive Maintenance (Valid For: Central Use Only)
686184 Pest Control Preventive Maintenance (Valid For: Central Use Only)
686185 Mechanical Equipment Preventive Maintenance (Valid For: Central Use Only)
686186 Steam Plant Preventive Maintenance (Valid For: Central Use Only)
686187 Steam Distribution Preventive Maintenance (Valid For: Central Use Only)
686188 Chilled Water Plant Preventive Maintenance (Valid For: Central Use Only)
686189 Chilled Water Dist Preventive Maintenance (Valid For: Central Use Only)
686190 High Voltage Preventive Maintenance (Valid For: Central Use Only)
686191 Water Preventive Maintenance (Valid For: Central Use Only)
686192 Sewer Preventive Maintenance (Valid For: Central Use Only)
686193 Storm Preventive Maintenance (Valid For: Central Use Only)
686200 M&R: Planned Maintenance (Valid For: DUHS, Univ)
Planned maintenance is the term used to describe the scheduled maintenance activities identified through predictive maintenance, inspections, facilities audits and monitoring for the upkeep of property, machinery, and facilities, including buildings, utility systems, roads, and grounds. Planned maintenance is usually associated by a one time event.
686270 Planned Maintenance (Valid For: Central Use Only)
686271 Electrical Planned Maintenance (Valid For: Central Use Only)
686272 Plumbing Planned Maintenance (Valid For: Central Use Only)
686273 Steamfit Planned Maintenance (Valid For: Central Use Only)
686274 Insulation Planned Maintenance (Valid For: Central Use Only)
686275 Carpentry Planned Maintenance (Valid For: Central Use Only)
686276 Paint Planned Maintenance (Valid For: Central Use Only)
686277 Plaster Planned Maintenance (Valid For: Central Use Only)
686278 Glazing Planned Maintenance (Valid For: Central Use Only)
686279 Key/Lock Planned Maintenance (Valid For: Central Use Only)
686280 HVAC Planned Maintenance (Valid For: Central Use Only)
686281 Gen Maint Planned Maintenance (Valid For: Central Use Only)
686282 Roofing Planned Maintenance (Valid For: Central Use Only)
686283 Elevators Planned Maintenance (Valid For: Central Use Only)
686284 Pest Planned Maintenance (Valid For: Central Use Only)
686285 Mechanical Planned Maintenance (Valid For: Central Use Only)
686286 Steam Plt Planned Maintenance (Valid For: Central Use Only)
686287 Steam Dist Planned Maintenance (Valid For: Central Use Only)
686288 Ch Water Planned Maintenance (Valid For: Central Use Only)
686289 Ch W Dist Planned Maintenance (Valid For: Central Use Only)
686290 High Voltage Planned Maintenance (Valid For: Central Use Only)
686291 Water Planned Maintenance (Valid For: Central Use Only)
686292 Sewer Planned Maintenance (Valid For: Central Use Only)
686293 Storm Planned Maintenance (Valid For: Central Use Only)
686300 M&R: Unplanned Maintenance (Valid For: DUHS, Univ)
Unplanned maintenance is the term used to describe the maintenance activities necessary to repair or replace components due to breakdown or failure. Routine Service Work Orders or Emergency Service Work Orders are the tools used to plan, track and provide the maintenance, repairs, corrections or other supporting work necessary for the occupants to function properly in the building.
686370 Unplanned Maintenance (Valid For: Central Use Only)
686400 M&R: Renewal (Valid For: DUHS, Univ)
Renewal (Minor) is defined as the repair or replacement of minor building components. Minor renewal will be charged to the building budget if the size and scope of the project is not qualified to be a capital project from the Building Renewal fund. (Minor renewal items are typically between $2,500 -$10,000).
686470 Renewal (Valid For: Central Use Only)
686500 M&R: Reimbursables (Valid For: DUHS, Univ)
Reimbursables: Any activity outside of FMD's 1567*** building budgets; includes all department-funded work that is not covered by the university's 1567*** building budgets. Work is generally initiated by the customer.
686570 Reimbursables (Valid For: Central Use Only)
687100 M&R: Furniture and Furnishings (Valid For: DUHS, Univ)
This G/L account should be charged with the cost of general repairs and maintenance of furniture and furnishings.
687170 M&R: Furniture and Furnishings (Valid For: Central Use Only)
687200 M&R: Office Machines and Equipment (Valid For: DUHS, Univ)
This G/L account should be charged with the cost of general repairs and maintenance of office machines and equipment. This G/L account should also be charged with the cost of maintenance contracts.
687400 M&R: Computers (Valid For: DUHS, Univ)
This G/L account should be charged with the cost of general repairs and maintenance of computers. This G/L account should also be charged with the cost of computer maintenance and support contracts.
687600 M&R: Computer Software (Valid For: DUHS, Univ)
This G/L account should be charged with the cost of computer software maintenance and support contracts.
688100 M&R: Non-Capital Construction (Valid For: DUHS, Univ)
688101 M&R: Contingency (Valid For: Budget Use Only)
688102 M&R: Consultant Services (Valid For: DUHS, Univ)
688103 M&R: Consultant Reimbursables (Valid For: DUHS, Univ)
688104 M&R: Project Office Fees (Valid For: DUHS, Univ)
688105 M&R: Project Office Reimbursables (Valid For: DUHS, Univ)
688106 M&R: Fund Raising/Development (Valid For: DUHS, Univ)
688110 M&R: Hazardous Materials (Valid For: DUHS, Univ)
688111 M&R: Demolition (Valid For: DUHS, Univ)
688112 M&R: General Construction (Valid For: DUHS, Univ)
688113 M&R: Mechanical (Valid For: DUHS, Univ)
688114 M&R: Plumbing (Valid For: DUHS, Univ)
688115 M&R: Electrical (Valid For: DUHS, Univ)
688116 M&R: Fixed Equipment (Valid For: DUHS, Univ)
688120 M&R: Site Work/Storm Water Management (Valid For: DUHS, Univ)
688121 M&R: Landscapes/Hardscapes (Valid For: DUHS, Univ)
688122 M&R: Permits (Valid For: DUHS, Univ)
688123 M&R: Utilities (Valid For: DUHS, Univ)
688124 M&R - Site/Material Testing (Valid For: DUHS, Univ)
688125 M&R: Site Surveys (Valid For: DUHS, Univ)
688126 M&R: Duke Shops (FMD and E&O) (Valid For: DUHS, Univ)
688127 M&R: OIT/OESO/Duke Card (Valid For: DUHS, Univ)
688128 M&R: Signage (Exterior) (Valid For: DUHS, Univ)
688129 M&R: Builders Risk Insurance (Valid For: DUHS, Univ)
688140 M&R: Telephones (Valid For: DUHS, Univ)
688141 M&R: Furniture/Furnishing (Valid For: DUHS, Univ)
688142 M&R: Moveable Equipment (Valid For: DUHS, Univ)
688143 M&R: Moving/Storage (Valid For: DUHS, Univ)
688169 M&R: Non-Capitalizable Project Costs to Cost Center (Valid For: DUHS)
688170 M&R: Project Manager (Valid For: Central Use Only)
688171 M&R: Designer (Valid For: Central Use Only)
688172 M&R: Drafters (Valid For: Central Use Only)
688173 M&R: Planners (Valid For: Central Use Only)
688179 M&R: Non-Capitalizable Project Costs to Cost Center (Valid For: Central Use Only)
688180 M&R: Non-Capital Project Settlements (Valid For: Central Use Only)
688190 E&O/FMD Fees: Non-Capital Projects (Valid For: Central Use Only)
688600 M&R: Telephone Systems (Valid For: DUHS, Univ)
This G/L account should be charged with maintenance and repair services required on telephone systems.
688700 M&R - Building Automation Systems Monitoring Service (Valid For: Univ, DUHS)
688800 M&R-Instrument Shop Services (Valid For: DH, DRH, DHRH, Univ, DUHS, DUAP)
This G/L account should be charged with expenses from the instrument shop for building and other customer services.(Jan 2015)
688870 M&R Instrument Shop Services (Valid For: Central Use Only)
689000 Work Order Clearing Account Year End Variance Transfer (Valid For: Univ)
689200 FI-CO Reconciliation: Maintenance and Repair (Valid For: Central Use Only)
This account represents reconciliation ledger postings for minor equipment acquisitions.
689300 Surgical Instrument Shop Materials (Valid For: DUHS, Univ)
This G/L account should be used to track materials expensed for the Surgical Instrument Shop.
689900 Relocation Expense (Valid For: DUHS, Univ)
This G/L account should be charged with the cost of packing, moving, dismantling, rearranging, replacing foundations and reinstalling items of plant and equipment which are moved from one Duke location to another.
689970 Relocation Expense (Valid For: Central Use Only)