68xxxx: Plant and Equipment Maintenance and Repair | Accounting | Duke

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.

687601 Software Subscription - Valid for: DUHS, Univ

This G/L account should be charged with the cost of a hosting arrangement where Duke does not take possession of the software. The software application resides on a third-party's hardware, and Duke accesses and uses the software over the internet.

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