6399 vs 6499

This code is used to classify expenditures or expenses for those items of
relatively low unit cost (cost less than the capitalization rate, which may
not exceed $5,000, even though used in large quantities) necessary for
the instruction process or for administration.

 

Object Code 6399—Expenditures to Include:

Object Code 6399—Expenditures to Exclude:

Consumable teaching and office items such as paper, pencils, forms, postage, etc. Workbooks Audio-visual aids such as video, CS, or DVD disks; flash drives, software Site licenses, single or limited use software, such as apps for tablets, etc. that have a per unit cost of less than $5,000 Supplies for satellite dish and other supplies for technology

Purchase of furniture, technology equipment, software, and capital outlay items having a per unit cost of $5,000 or more (object code 6639) Items that do not meet the individual $5,000 capital asset criterion, but by district policy, are defined to be capital assets or aggregated items that equal or exceed $5,000 (for example, library books) (object code 6649 or 6669) Site licenses, single or limited use software, such as apps for tablets, etc. that have a per unit cost that is equal to or exceeds $5,000 (object code 6639 or 6659)

This code is used to classify expenditures or expenses for all other
operating costs not mentioned above. This account includes:

• fees (not associated with professional development or travel)
• awards
• graduation expenses
• food or refreshments for school-related meetings
• newspaper advertisements, etc.
• expenditures for a tax increment fund (TIF)

Note: Any local option codes that your district uses are converted to
object code 6499 for PEIMS reporting.