1101 
 
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 (&& 
 
 [MISC. PUSS.] 
 
 CITY OF 
 
 LOS ANGELES 
 
 OFFICE OF THE 
 
 AUDITOR 
 
 Classification of Expenditures 
 CODE, 
 
 Revised as of February 15th, 1915
 
 'HERN3RAN 
 
 ERSITY OF CALIFORNIA, 
 
 LIBRARY, 
 ANGELIS, CALIF, 
 
 PREFACE 
 
 The purpose of this code is to provide a complete classifica- 
 tion of the expenditures of the city, through which the cost of the 
 various governmental or administrative units may be accurately 
 determined. 
 
 The primary classification is based upon "objects" purchased 
 or acquired, rather than character or purpose of expenditure. 
 This result is accomplished through accounts (with standard 
 designations of code letters) termed "standard accounts." 
 
 Further groupings or modifications of these standard accounts 
 (indicated by affixed or prefixed numerals) serve to produce other 
 details as to cost of departmental or subdepartmental units, 
 functional activities, or other features of expense, as explained and 
 defined in the succeeding pages. 
 
 The code serves also as a guide for making up the estimates 
 of expenditures under the budget, showing all the items or groups 
 that should be included under each standard account. It serves 
 also as a guide to proper segregation in statements of expendi- 
 tures. 
 
 In the classification of the various commodities, services, 
 benefits, claims, etc., under the various standard accounts, scien- 
 tific distinctions are of secondary importance. The chief purpose 
 is to establish a definite method by which a uniform classification 
 among the departments may be insured. 
 
 Another purpose of this code is to suggest a simple and ready 
 method of supplying accurate information to the officer respon- 
 sible for thinking about economy ard efficiency of work under 
 his control; to make available to those who handle the details of 
 business a "shorthand" method whereby entries may be made on 
 requisitions, orders, invoices, demands, etc. When carried into 
 accounts, these symbols will enable the bookkeeper readily to pick 
 out data relating to each subject on which a report is desired. 
 
 The use of a uniform "code" or system of "shorthand" sym- 
 bols for descriptive purposes not only lessens book-keeping work 
 but very materially reduces the cost of preparing special reports 
 and enables the accounting office to state promptly and accurately 
 the facts relating to each object of expenditure, and also to specify 
 exactly the details which go to make up the analysis.
 
 GENERAL CLASSIFICATION 
 
 An asterisk preceding a symbol indicates merely that further 
 subdivisions or definition of that symbol are provided. The aster- 
 isk is not a part of the symbol. 
 
 *A PERSONAL SERVICES (salaries, wages and other compen- 
 sation for personal services currently rendered). (See 
 below.) 
 
 *B STRUCTURES AND IMPROVEMENTS (buildings and 
 non-structural improvements to land). (See p. 4.) 
 
 *C CONTRACTUAL SERVICES (services other than person- 
 al). (See p. 5.) 
 
 *D REDEMPTION OF DEBT (refunds, sinking funds and 
 capital outlays for rights). (See p. 5.) 
 
 *E EQUIPMENT (furniture, fixtures, machinery and live stock). 
 (See p. 6.) 
 
 *F FIXED CHARGES AND CONTRIBUTIONS (other than 
 pensions and retirement allowances). (See p. 7.) 
 
 *L LAND (including leaseholds and water rights). (See p. 7.) 
 
 *M MATERIALS (not specifically adapted for use as supplies, 
 equipment, or structures). (See p. 7.) 
 
 *P PENSIONS AND RETIREMENT ALLOWANCES. (See 
 p. 8.) 
 
 *S SUPPLIES. (See p. 8.) 
 
 *X LOSSES AND CONTINGENCIES. (See p. 9.) 
 
 Subdivisions of 
 
 A 
 PERSONAL SERVICES 
 
 A PERSONAL SERVICES (salaries, wages and other com- 
 pensation for personal services currently rendered). All 
 expenditures for services which are personal in character, 
 that is, which consist in acts of particular persons, per- 
 formed by virtue of a contract (express or implied), or 
 by virtue of the existence of an official relation, which 
 places the skill or ability of the persons rendering such
 
 service under the continuous direction and control of an- 
 other (employee or official superior) during the period of 
 service including : 
 
 AE (extra) Salaries and wages of extra help. 
 
 AF Fees and other compensation for special services (not 
 including juror's or witness fees). 
 
 AH Holiday, Sunday and overtime allowance. 
 AJ Juror's fees. 
 
 AP Prizes, trophies, awards, badges and certificates for 
 personal services. 
 
 AR (Regular) Wages of regular employees. 
 AS Salaries of regular employees. 
 AW Witness fees. 
 i -.., AX Compensation for services not otherwise classified. 
 
 Subdivisions of 
 
 B 
 
 STRUCTURES AND IMPROVEMENTS 
 
 B STRUCTURES AND IMPROVEMENTS (buildings and 
 . '; non-structural improvements to land) All expenditures, 
 whether purchase price for things, or parts of things, or 
 outlay or advances under contract or open market order 
 for the construction of things, or parts of things, not in 
 the state of nature, fixed or built on land, or for altera- 
 tions made by man to the surface or sub-surface of the 
 earth for whatever purpose, these things, or parts of 
 things, or alterations to land being, or being planned to 
 be finally adapted to continuing use for sheltering sup- 
 porting, storing, or protecting persons, animals or things, 
 or for improving the natural condition of the earth so as 
 to satisfy human wants- including : 
 
 *BB Buildings. (See p. 9.) 
 
 *BC Commemorative and Ornamental Structures, Fences, 
 Trellises, etc. (See p. 10.) 
 
 *BE Excavations, Embankments and Surfacings. (See p. 10.) 
 
 *!>M Mines, Quarries, Borings, Reservoirs, Wells and Cis- 
 terns. (See p. 11.) 
 
 . *BN Non-structural Improvements to Land. (See p. 11.) 
 *BP Piers and Wharves. (See p. 11.)
 
 *BR Retaining- and Restraining Walls, Dams, Jetties, etc. 
 (See p. 12.) 
 
 *BV Viaducts and Bridges. (See p. 12.) 
 
 BX Special and Miscellaneous Structures and Improve- 
 ments. 
 
 Subdivisions of 
 
 c 
 
 CONTRACTUAL SERVICES 
 
 C CONTRACTUAL SERVICES (services other than person- 
 al) All expenditures for services other than personal 
 that is, which consist in the results of acts of persons 
 who by contract (express or implied) have undertaken to 
 accomplish such result without giving to another any 
 right to direct or control their ability or skill including: 
 
 *CA Advertising and Publication of Notices (service). (See 
 p. 13.) 
 
 *CC Communication Service. (See p. 13.) 
 
 *CF Freight, Express and Drayage (transportation of things 
 Service). (See p. 14.) 
 
 *CH Furnishing of Heat, Light, Power, Electricity and 
 Water (Service). (See p. 15.) 
 
 *CL (Lodging) Subsistence and Support of Persons (ser- 
 vice). (See p. 15.) 
 
 *CP Printing, Engraving, Lithographing and Binding (ser- 
 vice). (See p. 16.) 
 
 *CS Subsistence and Care of Animals and Storage and Care 
 of Vehicles (service). (See p. 16.) 
 
 *CT Transportation of Persons (service). (See p. 17.) 
 
 *CX Special and Miscellaneous Services other than personal. 
 (See p. 18.) 
 
 Subdivisions of 
 
 D 
 REDEMPTION OF DEBT 
 
 D REDEMPTION OF DEBT (refunds, sinking funds and capi- 
 tal outlays for rights). All expenditures in the nature
 
 of compensation as purchase price for rights to demand 
 and enforce action by or against agents or trustees, debt- 
 ors, and owners of property under contracts of sale, and 
 for rights to act under patents and copyrights, and under 
 other privileges granting monopolies ; and all expenditures 
 by way of payment of debt (including payments to sink- 
 ing funds) repayments of deposits, and payments of re- 
 funds, awards and indemnities including: 
 
 *DD Repayment of Deposits. (See p. 19.) 
 
 *DL (Loans). Payments of Debt and Payment to Sinking 
 Funds. (See p. 19.) 
 
 *DP Purchase of Rights to Demand, Control or Enforce Ac- 
 tion, or of Rights to Act. (See p. 19.) 
 
 *DR Refunds, Awards and Indemnities. (See p. 20.) 
 
 Subdivisions of 
 
 E 
 EQUIPMENT 
 
 EQUIPMENT (furniture, fixtures, machinery and live stock) 
 All expenditures, whether purchase price for, or out- 
 lays or advance under contract or open market order for 
 the production of, things or parts of things, which are or 
 have been planned to be adapted to continuing use for 
 increasing the efficiency and economy of human effort, or 
 for sheltering, supporting, storing, carrying, or protecting 
 persons, animals, or things (excluding items classified 
 under structures) including: 
 
 *EC Caretaking, Property and Life-preserving Equipment. 
 
 (See p. 20.) 
 *EE Educational, Scientific and Recreational Equipment. 
 
 (See p. 21.) 
 
 *EF Furniture and Furnishings. (See p. 22.) 
 *EH Heat, Light, Power, Ventilation, Refrigeration and 
 
 Electrical Equipment. (See p. 24.) 
 *EL Livestock and Poultry (other than stock purchased for 
 
 slaughter and zoological stock. (See p. 25.) 
 *EM Military and Police Equipment. (See p. 26.) 
 *EP Production and Construction Equipment. (See p. 26.) 
 *ET Transportation and Conveying and Telephonic and 
 
 Telegraphic Equipment. (See p. 27.) 
 
 *EX Special and Miscellaneous Equipment. (See p. 28.)
 
 Subdivisions of 
 
 F 
 FIXED CHARGES AND CONTRIBUTIONS 
 
 F FIXED CHARGES AND CONTRIBUTIONS (other than 
 pensions and retirement allowance) All expenditures 
 made to meet fixed charges against the municipality or 
 to aid individuals, establishments, or undertakings (ex- 
 cluding pensions and retirement salaries) or as gifts, in- 
 cluding : 
 
 *FC Contributions (educational and general welfare grants). 
 
 (See p. 29.) 
 
 *FF Fees, Licenses, Permits and Privileges. (See p. 29.) 
 *FG Gratuities (burial expenses and providence funds). 
 
 (See p. 29.) 
 
 *FJ Insurance and Depreciation Funds. (See p. 30.) 
 *FL (Loans). Interest. (See p. 30.) 
 *FM Support of Military Organizations. (See p. 30.) 
 *FP (Patents). Royalties. (See p. 30.) 
 *FR Rents. (See p. 30.) 
 *FX Other Fixed Charges and Contributions. (See p. 30.) 
 
 Subdivisions of 
 
 L 
 LAND 
 
 L LAND All expenditures for land or interests in land in the 
 nature of capital outlays as distinguished from current ex- 
 pense accruals including : 
 
 LE Easements. 
 
 LF Freeholds 
 
 LL Long-time Leaseholds. 
 
 LW Water Rights. 
 
 Subdivisions of 
 
 M 
 MATERIALS 
 
 M MATERIALS (not specifically adapted for use as supplies, 
 equipment or structures) All expenditures for things not
 
 specifically adapted for use as supplies, equipment or 
 structures, but which enter into or become a part of the 
 permanent properties, equipments, or improvements or 
 serve to maintain the serviceable condition thereof in- 
 cluding: 
 
 *MF Fibre Products. (See p. 30.) 
 
 *MH Hides, Pelts, Leather and Animal Products. (See 
 
 p. 31.) 
 
 *ML Lumber and Wood Products. (See p. 31.) 
 *MM Metals Reduced and Metallic Products. (See p. 32.) 
 *MN Non-metallic Mineral Products. (See p. 32.) 
 *MP Paints, Painter's Materials and Varnishes. (See p. 33.) 
 *MR Raw Materials (extracted but not reduced or fabri- 
 cated.) (See p. 33.) 
 
 *MS Saps, Gums, Dyes, Grasses, Mosses, Extracts. (See 
 p. 33.) 
 
 MX Miscellaneous Materials and Parts. 
 
 Subdivisions of 
 
 P 
 PENSIONS AND RETIREMENT ALLOWANCES 
 
 P PENSIONS AND RETIREMENT ALLOWANCES. All 
 expenditures to persons by way of accruals of fixed 
 charges made as compensation for past service to the 
 municipality. 
 
 Subdivisions of 
 
 S 
 SUPPLIES 
 
 S SUPPLIES All expenditures for commodities used in the 
 process of operation, which are not accounted as increas- 
 ing the value of the permanent property assets, not main- 
 taining them in a serviceable condition, and which in their 
 use are either consumed or appreciably impaired includ- 
 ing: 
 
 *SA Animals. Forage and other supplies for animals. (See 
 p. 33.) 
 
 *SC Cleaning and Toilet Supplies. (See p. 34.) 
 
 *SE Explosives and Pyrotechnic Supplies. (See p. 35.) 
 
 *SF Fuel. (See p. 36.)
 
 9 
 
 *SM Mechanics', Engineers', and Electricians' Supplies. 
 (See p. 37.) 
 
 *SP Provisions. (See p. 38.) 
 
 *SS Stationery, Drafting, Scientific and Educational Sup- 
 plies. (See p. 39.) 
 
 *SW Wearing Apparel and Hand-sewing Supplies. (See 
 p. 41.) 
 
 *SX Special and Miscellaneous Supplies. (See p. 42.) 
 
 Subdivisions of 
 
 X 
 LOSSES AND CONTINGENCIES 
 
 X LOSSES AND CONTINGENCIES All moneys or amounts 
 lost to the city by its officers or agents, through mis- 
 appropriation, accident, negligence or by theft, and all 
 expenditures for whatever purpose which cannot be allo- 
 cated to any of the preceding classes. 
 
 Subdivisions of 
 
 BB 
 STRUCTURES AND IMPROVEMENTS 
 
 Buildings 
 
 BB BUILDINGS including : 
 
 BBA Office Buildings for Administrative Purposes. 
 
 BBB Buildings Used for Operative Purposes. 
 
 BED Drainage and Sewage Disposal Plants. 
 
 BBE Buildings for Educational, Curative and Correctional 
 
 Purposes. 
 
 BBG Garages, Stables, Carriage Sheds, etc. 
 BBL Residences and Other Living Quarters. 
 BBM Museums, Auditoriums, Exhibition Halls, Club-houses 
 
 and Amusement Places. 
 BBP Buildings used solely for the Production of Heat, 
 
 Light, Power, Refrigeration or Water. 
 
 BBR Railroad and Marine Stations and Storerooms, Ware- 
 houses, etc. 
 
 BBS Stores, Storehouses, Sheds, Shelters, Warehouses, etc. 
 BBX Miscellaneous Buildings not otherwise classified.
 
 10 
 
 Subdivisions of 
 
 BC 
 STRUCTURES AND IMPROVEMENTS 
 
 Commemorative and Ornamental Structures, Fences, 
 Trellises, Etc. 
 
 BC COMMEMORATIVE AND ORNAMENTAL STRUC- 
 TURES, FENCES, TRELLISES, etc. including : 
 
 BCA Arbors, Trellises, Fences, Pergolas, Flagpoles, etc. 
 
 BCF Fountains. 
 
 BCL Street Lamps and Posts and Signs. 
 
 BCM Memorial Slabs, Tablets, Windows, etc. (attached to 
 
 other structures). 
 
 BCR Feed Racks and Troughs. 
 
 BCS Statuary, Monuments, Arches, Gravestones. 
 
 BCT Tombs and Mausoleums. 
 
 BCW Wiring and Necessary Supports. 
 
 BCX Special and Miscellaneous, not otherwise classified. 
 
 Subdivisions of 
 
 BE 
 STRUCTURES AND IMPROVEMENTS 
 
 Excavations, Embankments and Surf acings 
 
 BE EXCAVATIONS, EMBANKMENTS AND SURFACINGS 
 
 including : 
 
 BEC Artificial River and Harbor Channels and Basins. 
 
 BEF Filtration Beds and Galleries. 
 
 BEP Pavements, Roads, Streets, Walks, Sidewalks and 
 Curbs. 
 
 BER Railway Embankments, Excavations and Tracks, 
 Switches and Signaling Apparatus. 
 
 BES Tunnels, Tubes, Subways, Conduits, Canals and 
 Ditches, such as underground conduits and pipes 
 for water, drainage, sewage, gas, electricity and oil, 
 tubes for freight and passenger traffic, canals, 
 ditches and surface conduits for water supply, nav- 
 igation, irrigation, drainage and sewage. 
 
 BEX Special and Miscellaneous, not otherwise classified.
 
 11 
 
 Subdivisions of 
 
 BM 
 STRUCTURES AND IMPROVEMENTS 
 
 Mines, Quarries, Borings, Reservoirs, Wells and Cisterns 
 
 BM MINES, QUARRIES, BORINGS, RESERVOIRS, WELLS 
 
 AND CISTERNS including : 
 
 BMB Borings. 
 
 BMC Cisterns and Cesspools (including cisterns above sur- 
 face). 
 
 BMM Mines and Quarries. 
 
 BMR Reservoirs, Basins, Forebays, etc. 
 
 BMW Wells. 
 
 BMX Special and Miscellaneous, not otherwise classified. 
 
 Subdivisions of 
 
 BN 
 STRUCTURES AND IMPROVEMENTS 
 
 Non-Structural Improvements to Land 
 
 BN NON-STRUCTURAL IMPROVEMENTS TO LAND in- 
 cluding: 
 
 BNF Filling and Terracing. 
 
 BNH Horticultural Improvements. 
 
 BNR Razing Structures and Removing Obstructions. 
 
 BNS Sodding. 
 
 BNT Tennis Courts, Baseball Grounds, Golf Links and other 
 
 Recreational Grounds. 
 
 BNX Special and Miscellaneous, no^ otherwise classified. 
 
 Subdivisions of 
 
 BP 
 STRUCTURES AND IMPROVEMENTS 
 
 Piers and Wharves 
 
 BP PIERS AND WHARVES including : 
 
 BPC Concrete Piers and Wharves. 
 BPD Dry Docks and Marine Railways.
 
 12 
 
 BPM Masonry Piers and Wharves. 
 
 EPS Iron and Steel Piers and Wharves. 
 
 BPT Timber Piers and Wharves. 
 
 BPX Special and Miscellaneous, not otherwise classified. 
 
 Subdivisions of 
 
 BR 
 STRUCTURES AND IMPROVEMENTS 
 
 Retaining and Restraining Walls, Dams, Jetties, Etc. 
 
 BR RETAINING AND RESTRAINING WALLS, DAMS, 
 JETTIES, etc., including : 
 
 BRB Breakwaters and Bulkheads. 
 
 BRC Intake Cribs and Structures. 
 
 BRD Dams. 
 
 BRL Levees, Rip-rap Works, Embankments, along streams 
 
 and water fronts. 
 BRW Retaining Walls. 
 BRX Special and Miscellaneous, not otherwise classified. 
 
 Subdivisions of 
 
 BV 
 STRUCTURES AND IMPROVEMENTS 
 
 Viaducts and Bridges 
 
 BV VIADUCTS AND BRIDGES including: 
 
 BVA Arches. 
 
 BVB Bridges as Extensions of Streets. 
 
 BVE Elevated Railways. 
 
 BVG Grade Crossings (Abolition of). 
 
 BVH Highway Bridges. 
 
 BVR Railway Bridges. 
 
 BVT Trestles and Trusses. 
 
 BVV Viaducts. 
 
 BVX Special and Miscellaneous, not otherwise classified.
 
 13 
 
 Subdivisions of 
 
 CA 
 CONTRACTUAL SERVICES 
 
 Advertising and Publication of Notices (Service) 
 
 CA ADVERTISING AND PUBLICATION OF NOTICES 
 
 (Service) All expenditures for services other than per- 
 sonal, the end or purpose of which is to attract attention 
 or notice to a want or desire, or to satisfy legal require- 
 ments, or to make public announcements of facts, includ- 
 ing: 
 
 CAA Publication of Proclamations, Announcements and No- 
 tices of Forfeiture. 
 Advertisements for Bids. 
 (Council). Publication of Ordinances. 
 Advertisements for Labor and Services. 
 Publication of Notices of Judicial Action. 
 Advertisements of Sales of Property, Leases and Spe- 
 cial Privileges. 
 
 CAS Advertisements of Services to be Performed for Fees. 
 CAX Special and Miscellaneous Advertisements and Publi- 
 cation of Notices (service). 
 
 Subdivisions of 
 
 cc 
 
 CONTRACTUAL SERVICES 
 Communication Service 
 
 CC COMMUNICATION SERVICE All expenditures for ser- 
 vices other than personal, the end or object of which is 
 to transmit messages from place to place including 
 charges for: 
 
 CCA Telephone Service (local). 
 
 CCB Land Telegraph Service. 
 
 CCC Marine Cable Service. 
 
 CCD Delivery Charges (for mail, telephone, telegraph and 
 
 cable messages). 
 
 CCL Telephone Service Tolls (long distance). 
 
 CCM Commercial Messenger Service.
 
 14 
 
 CCP Postal Service (postage not to include parcels post). 
 CCW Wireless Telegraph Service. 
 
 CCX Special and Miscellaneous Incidents of Communication 
 Service. 
 
 Subdivisions of 
 
 CF 
 CONTRACTUAL SERVICES 
 
 Freight, Express and Drayage (Transportation of things 
 
 service) 
 
 CF FREIGHT, EXPRESS AND DRAYAGE (Transportation 
 of things service) All expenditures for services other 
 than personal which have for their end or purpose the 
 carrying of things, animals, or deceased persons, from 
 place to place, whether by land or water, or for the fur- 
 nishing of care to such things, animals, or deceased per- 
 sons while in process of being actually transported in- 
 cluding : 
 
 CFA Removal of Ashes and Paper and Cleaning Streets. 
 
 CFC Chartering of Cars, Trains or Vessels. 
 
 CFD Local Transportation (drayage; floatage; lighterage; 
 switching (local movement) ; hire of animals and 
 vehicles for local transportation purposes, with or 
 without drivers or chauffeurs; loading and unload- 
 ing cars; stevedoring; conveying corpses (local 
 hearse or funeral car). 
 
 CFE Express, other than local, and incidental charges (stor- 
 age; recrating; reboxing or cooperage en route; 
 and icing and refrigerating charges en route). 
 
 CFF Freight and Incidental Charges (storage; demurrage; 
 recrating, reboxing or cooperage en route; and 
 icing and refrigerating charges en route). 
 
 CFG Removal of Garbage and Dead Animals and Abate- 
 ment of Nuisances. 
 
 CFT Towage, Dockage, Wharfage, Moorage and Canal 
 Charges of municipal-owned or chartered freight 
 vessels. 
 
 CFX Other Incidents of Transportation of Things, such as 
 duties; entry fees and brokerages; tolls; primage; 
 parcels post; and package delivery.
 
 15 
 
 Subdivisions of 
 
 CH 
 CONTRACTUAL SERVICES 
 
 Furnishing of Heat, Light, Power, Electricity and Power 
 
 (Service) 
 
 CH FURNISHING OF HEAT, LIGHT, POWER, ELECTRI- 
 CITY AND WATER (Service) All expenditures for 
 services other than personal, the end or purpose of which 
 is to furnish heat, light, power, electricity as such, and 
 water including : 
 
 CHE Electricity Service (Current for Light and Power). 
 
 CHE Water (Flat Rate Service). 
 
 CHH Heat Service. 
 
 CHL Light Service (Oil Light or Gas Light). 
 
 CHM Water (Metered Service). 
 
 CHP Power Service. 
 
 CHX Special and Miscellaneous Furnishing of Heat, Light, 
 Power, Electricity and Water Service. 
 
 Subdivisions of 
 
 CL 
 CONTRACTUAL SERVICES 
 
 Subsistence and Support of Persons (Service) 
 
 CL SUBSISTENCE AND SUPPORT OF PERSONS (Service) 
 All expenditures for services other than personal, the 
 end or purpose of which is to provide food, lodging and 
 personal care to persons including: 
 
 CLA Furnishing of Food and Lodging. 
 
 CLB Furnishing of Food, Lodging and other miscellaneous. 
 
 service. 
 
 CLC Commutation of Subsistence and Support. 
 
 CLF Furnishing of Food. 
 
 CLL Furnishing of Lodging. 
 
 CLM Mileage in Lieu of Subsistence. 
 
 CLP Per Diem in Lieu of Subsistence.
 
 16 
 
 CLX Other Incidents of Subsistence and Support of Per- 
 sons, such as laundry service; bath service; barber 
 service; gratuities (tips for service of waiters, por- 
 ters, etc.). 
 
 Subdivisions of 
 
 CP 
 CONTRACTUAL SERVICES 
 
 Printing, Engraving, Lithographing and Binding (Service) 
 
 CP PRINTING, ENGRAVING, LITHOGRAPHING AND 
 BINDING (Service) All expenditures for services other 
 than personal, the end or purpose of which is to imprint 
 or engrave characters on paper, cloth, or other material 
 for publication, and to fasten paper or other materials 
 together by binding including: 
 
 CPB Binding Documents, Reports, Library Books and 
 Newspapers. 
 
 CPD Drafting, Tracing and Blue Printing. 
 
 CPE Electrotyping and Stereotyping, independent of print- 
 ing. 
 
 CPJ Indexing and Editing, independent of printing. 
 
 CPL Lithographing and Engraving, independent of printing. 
 
 CPP Printing, Binding, and doing of all other acts, and in- 
 curring of all expenses pertaining to the publica- 
 tions issued by departments and independent of- 
 fices and their several bureaus when this is done 
 under a single order or contract. 
 
 CPR Proofreading, independent of printing. 
 
 CPS Stenographic Work, Typewriting, Multigraphing, etc. 
 
 CPT Taking, Developing and Printing Photographs. 
 
 CPX Special and Miscellaneous Printing, etc. (Service.) 
 
 Subdivisions of 
 
 cs 
 
 CONTRACTUAL SERVICES 
 
 Subsistence and Care of Animals and Storage and Care of 
 Vehicles (Service) 
 
 CS SUBSISTENCE AND CARE OF ANIMALS AND STOR- 
 AGE AND CARE OF VEHICLES (Service) All ex- 
 penditures for services other than personal, the end or
 
 17 
 
 purpose of which is to provide for the subsistence and 
 care of animals and the storage and care of vehicles in- 
 cluding : 
 
 CSA Subsistence and Care of Animals and Care of Animal- 
 drawn Vehicles (one payment for all). 
 
 CSC Subsistence and Care of Animals. 
 
 CSF Furnishing Forage. 
 
 CSM Storage and Care of Motor Vehicles and Motor-drawn 
 Vehicles. 
 
 CSP Pasturage. 
 
 CSS Stabling (without forage). 
 
 CSV Storage and Care of Animal-drawn Vehicles. 
 
 CSX Other Incidents of Subsistence and Care of Animals 
 and Storage and Care of Vehicles, such as clipping ; 
 shoeing animals ; cleaning animals ; cleaning vehi- 
 cles; and veterinary services. 
 
 Subdivisions of 
 
 CT 
 CONTRACTUAL SERVICES 
 
 Transportation of Persons (Service) 
 
 CT TRANSPORTATION OF PERSONS (Service) All expen- 
 ditures for services other than personal which have for 
 their end or purpose the carrying of persons from place 
 to place, whether by land or water, or for the furnishing 
 of comfort incident to actual transportation including: 
 
 CTC Charter of Passenger Cars, Trains or Vessels. 
 
 CTE Interurban Electric Railroad Fares (not local). 
 
 CTL Local Transportation, (such as street car fares; ferry 
 charges; hire of coach, cab, carriage, or motor ve- 
 hicle with or without driver or chauffeur; local 
 stage or omnibus fares; local or suburban railroad 
 fares ; local or suburban fares by water ; local or 
 suburban rail and water fares ; and special and mis- 
 cellaneous local transportation charges, including 
 hire of launch or boat and hire of saddle animal). 
 
 CTR Steam or Electric Railroad Fares (not local). 
 
 CTS Sleeping-car, Chair-car, Drawing-room, and State-room 
 Fares. 
 
 CTT Towage, Dockage, Wharfage, Moorage, and Canal 
 Charges of municipal-owned or chartered passen- 
 ger vessels.
 
 18 
 
 CTW Fares by Water (not local). 
 
 CTX Other Incidents of Actual Transportation, such as 
 passports ; tolls ; excess baggage ; storage incident to 
 travel ; long distance stage, carriage or motor ve- 
 hicle fares and hire ; mileage allowances ; allow- 
 ances other than mileage in lieu of transportation 
 expenses ; switching private cars or trains (local 
 movement) ; steamer chairs ; tips for transporta- 
 tion services ; transfers not included in through 
 tickets. 
 
 Subdivisions of 
 
 cx 
 
 CONTRACTUAL SERVICES 
 Special and Miscellaneous Services Other Than Personal 
 
 CX SPECIAL AND MISCELLANEOUS SERVICES OTHER 
 THAN PERSONAL including: 
 
 CXA Clock Regulation, Burglar Alarm and other Protective 
 
 or Preventive Services. 
 CXB Repairs to Structures (by contract or open market 
 
 order) . 
 
 CXC Computation and Statistical Service. 
 
 CXE Repairs to Equipment (by contract or open market 
 order). 
 
 CXF Court or other Public Office Fees for Service. 
 
 CXG Storage of Goods, not incident to transportation. 
 
 CXN Repairs to Non-structural Improvements (by contract 
 or open market order). 
 
 CXR Commercial Reference Service. 
 
 CXS Sprinkling Service. 
 
 CXT Towel Service, Disinfectant Service, Laundry and oth- 
 er Sanitation Services. 
 
 
 
 CXX Special and Miscellaneous Services not Personal in 
 Character and not otherwise classified.
 
 19 
 
 Subdivisions of 
 
 DD 
 REDEMPTION OF DEBT 
 
 Repayment of Deposits 
 
 DD REPAYMENT OF DEPOSITS All expenditures in the 
 nature of repayments of amounts, not subject to demand 
 or claims by the municipality, of which it has assumed 
 the custody. 
 
 Subdivisions of 
 
 DL 
 REDEMPTION OF DEBT 
 
 Payment of Debt and Payment to Sinking Funds 
 
 DL PAYMENT OF DEBT AND PAYMENT TO SINKING 
 FUNDS All expenditures in the nature of payment or 
 delivery of money contracted to be delivered in the mak- 
 ing of loans or at the time of making purchases on credit, 
 except interest ; and all expenditures or reservations, the 
 purpose of which is to cumulate or set aside funds for 
 the amortization or final payment of indebtedness. 
 
 Subdivisions of 
 
 DP 
 REDEMPTION OF DEBT 
 
 Purchase of Rights to Demand, Control or Enforce Action, 
 or of Rights to Act 
 
 DP PURCHASE OF RIGHTS TO DEMAND, CONTROL OR 
 ENFORCE ACTION, OR OF RIGHTS TO ACT in- 
 cluding : 
 
 DPC Purchase or Options to Purchase. 
 
 DPF Purchase of Franchises, Patent Rights, Copyrights, 
 
 Permits and Privileges. 
 DPJ Purchase of Equitable Interests in Real or Personal 
 
 Property. 
 
 DPN Purchase of Notes, Bonds, and other Choses in Action. 
 DPP Purchase of Powers.
 
 20 
 
 DPS Purchase of Corporate Shares. 
 
 DPX Purchase of Special and Miscellaneous Rights to De- 
 mand, Control or Enforce Action or of Rights to 
 Act. 
 
 Subdivisions of 
 
 DR 
 REDEMPTION OF DEBT 
 
 Refunds, Awards and Indemnities 
 
 DR REFUNDS, AWARDS AND INDEMNITIES All expen- 
 ditures in repayment or refund of the whole or part of 
 an amount or amounts previously received in payment of 
 indebtedness (including refunds or repayments in con- 
 nection with transactions between departments or estab- 
 lishments; in connection with transactions with the pub- 
 lic, such as the collection of taxes or other revenue, sales 
 of land or other property, or other transactions) and all 
 expenditures for or included in awards by courts, boards, 
 or commission (other than condemnation awards) ; and 
 all expenditures made as indemnities for destruction or 
 injury to persons or property. 
 
 Subdivisions of 
 
 EC 
 EQUIPMENT 
 
 Notice. In distributing small items, that cost less than One 
 dollar ($1.00), such as we would not care to Inventory at the close 
 of the year do not charge to Equipment, but classify them as a 
 direct charge to Expense or Cost of Construction, and distribute 
 direct to the account to which they belong. 
 
 Caretaking, Property and Life Preserving Equipment 
 
 EC CARETAKING, PROPERTY AND LIFE-PRESERVING 
 
 EQUIPMENT including : 
 
 ECC Cleaning, Renovating, Polishing and other Sanitation 
 Equipment, such as vacuum and pneumatic clean- 
 ers, brushes, brooms, sweepers, laundry machinery 
 and equipment, dish washers, window cleaners, 
 scrapers, ship-hull cleaning implements, floor pol- 
 ishes, sewer pipe cleaning apparatus, road, street 
 and sidewalk cleaning equipment (including street
 
 21 
 
 sweepers, street flushing apparatus and street 
 sprinklers), ash, garbage and refuse cans, vermin 
 traps, mats, cuspidors, slop jars, hair dressing im- 
 plements, toilet cases, manicure implements, boot 
 and shoe cleaners, towel rollers and racks, etc. 
 
 ECF Fire-preventing and Fire-fighting Apparatus, such as 
 fire engines, hose wagons, ladder trucks, water 
 towers, chemical engines, hose, portable fire extin- 
 guishers, fire-fighting apparatus and tools. 
 
 ECL Life-saving Equipment (for fire and water), such as 
 marine life-saving equipment and fire escapes (non- 
 structural). 
 
 ECT Trimming, Clipping and Rolling and Watering Equip- 
 ment (lawn and landscape gardening), such as 
 lawn mowers, edge trimmers, grass catchers, shears, 
 sickles, land rollers, land markers, gardening and 
 lawn watering equipment, rakes and miscellaneous 
 garden and lawn tools. 
 
 ECX Special and Miscellaneous Property and Caretaking 
 Equipment, including disinfecting, fumigating and 
 other sanitation equipment not otherwise classified. 
 
 Subdivisions of 
 
 EE 
 EQUIPMENT 
 
 Educational, Scientific and Recreational Equipment 
 
 EE EDUCATIONAL, SCIENTIFIC AND RECREATIONAL 
 EQUIPMENT including : 
 
 EEE Educational Equipment, such as library stock (books, 
 periodicals, manuscripts, maps, charts, plans, globes, 
 music, prints, medals, drawings, paintings, etc.) ; 
 art gallery stock (paintings, sculptural work and 
 other works of art) ; museum stock (biological, 
 geological, anthropological, arts and industry, Amer- 
 ican history, etc.) ; zoological garden stock (mam- 
 mals, birds, reptiles, fishes, batrachians, etc.) ; bo- 
 tanical garden stock (plants) ; school-room stock 
 (globes, maps, charts, blackboards, school-room fur- 
 niture, apparatus and equipment). 
 
 EER Recreational Equipment, such as musical instruments, 
 stage equipment, properties and costumes, picture 
 exhibitors, lantern slides, gymnasium and play- 
 ground equipment of a permanent nature, air guns
 
 22 
 
 and other missile-throwing apparatus (not internal 
 combustion) for purely recreational purposes, tar- 
 gets, games equipment (baseball, football, croquet, 
 golf, tennis, hockey, shinney, polo, quoits and all 
 indoor games), amusement "structures" (apparat- 
 us), roundabouts, pleasure railway cars, steeple- 
 chase apparatus, seesaws, gliding swings, suspend- 
 ed swings, etc. 
 
 EES Scientific Equipment, such as surgical instruments and 
 appliances (general operating, post-mortem and dis- 
 secting equipment, dental equipment, hospital op- 
 erating-room furniture and dispensary equipment, 
 hospital necessities and patient's necessities), veter- 
 inary surgical apparatus, drafting appliances, pho- 
 tographic equipment, spectacles, field glasses, and 
 other aids to sense, undertaking equipment, weigh- 
 ing, testing and metering apparatus, surveying and 
 navigation equipment, and laboratory equipment. 
 
 EEX Special and Miscellaneous Educational, Scientific and 
 Recreational Equipment, not otherwise classified. 
 
 Subdivisions of 
 
 EF 
 EQUIPMENT 
 
 Furniture and Furnishings 
 
 EF FURNITURE AND FURNISHINGS including : 
 
 EFB Baths, Lavatories, Toilets and Toilet Accessories. 
 
 EFC Chairs, Beds and Other Supports for the Body (benches, 
 settees, couches, sofas, stools, hassocks, hammocks, 
 cushions, etc.). 
 
 EFD Draperies, Shades, Wall, Window and Furniture Cov- 
 erings. 
 
 EFF Floor Coverings (carpets, rugs, carpet linings, linole- 
 um, mats, matting, oilcloth, stair coverings, etc.). 
 
 EFK Kitchen, Dining-room and Household Utensils and 
 Crockery (hollow-ware, flat-ware, table-ware, cut- 
 lery, china-ware, dishes, mirrors, and other house- 
 hold and. kitchen-ware). 
 
 EFL Bedding and Table Linen and Covers (mattresses, 
 pillows, bolsters, springs, blankets, comforts, 
 spreads, quilts, bed-linen and table-linen).
 
 23 
 
 EFS Office and Store Equipment, other than furniture and 
 furnishings, not otherwise classified, such as type- 
 writing, tabulating and computing machines; acces- 
 sories and parts (typewriters, tabulating and com- 
 puting machines, adding machines, multiplying and 
 calculating machines, and pay roll calculating ma- 
 chines) ; registering, recording and numbering ma- 
 chines, accessories and parts (cash registers, fare, 
 sales, purchase, etc., registering machines, time 
 stamps, time recording clocks, hand and power 
 numbering machines, automatic cashiers, or change- 
 making machines, office phonographs, dictaphones, 
 etc.) ; weighing and measuring machines, accessor- 
 ies and parts (scales of all kinds, including letter 
 and postal, portable platform, dormant, warehouse, 
 wagon, stock, railroad and track scales, computing 
 scales and measuring devices) ; duplicating, print- 
 ing and copying machines and presses, accessories 
 and parts (mimeographs, hectographs, multigraphs, 
 writer presses, copying presses, copying baths, 
 wringers, rotary letter-copying machines) ; address- 
 ing, folding, cancelling, sorting, sealing, opening 
 and stamping machines and devices, accessories and 
 parts (including check-protectors) ; receptacles, 
 containers, supports and holders (waste baskets, 
 desk baskets, trays, office baskets, sponge cups, ink 
 stands, cups, mucilage receptacles, pen trays and 
 racks, stamp racks,, calendar stands, copy-hold- 
 ers, pin cushions, book supports), loose-leaf bind- 
 ers and binding machines, including perforators, ac- 
 cessories and parts (loose-leaf binders, staple and 
 eyelet machines and presses, perforators, stick files, 
 file boards, files and transfer cases) ; desk cutlery, 
 folders and pencil-sharpening machines and de- 
 vices, accessories and parts (desk shears, steel 
 erasers, paper cutters, paper folders, pencil-sharp- 
 ening machines, hones, envelope openers, etc.) ; 
 special and miscellaneous office equipment 
 (pads for typewriters, covers for typewriters 
 and other office machines, ruling pens and rulers, 
 arm rests, desk bells, fountain and stylographic 
 pens, ash trays, lighters, match-box stands, etc.) ; 
 store and dispensing equipment (shelving, bins, 
 display apparatus, barrel stands, counters, show- 
 cases, twine holders, etc.). 
 
 EFT Tables, Desks and Other Supports and Depositories 
 for Commodities (book-cases, bureaus, chiffoniers, 
 dressing-tables, cabinets, cases, safes, cupboards,
 
 sideboards, stands, wardrobes, lockers, racks, water- 
 coolers, refrigerators, shelves, filing cases, etc.). 
 EFX Special and Miscellaneous Equipment, Furniture and 
 Furnishings, not otherwise classified, such as tents, 
 portable houses, awnings, screens, porch shades, 
 non-structural window shutters, umbrellas, canes, 
 etc. 
 
 Subdivisions of 
 
 EH 
 EQUIPMENT 
 
 Heat, Light, Power, Ventilation, Refrigeration and Electrical 
 
 Equipment 
 
 EH HEAT, LIGHT, POWER, VENTILATION, REFRIGER- 
 ATION AND ELECTRICAL EQUIPMENT (other 
 than telephonic and telegraphic equipment) including: 
 
 EHA Air compressing and Pumping Equipments, such as 
 pumps, air compressors, etc. 
 
 EHE Electrical Current Producing and Controlling Equip- 
 ment, Accessories and Parts, such as generators, 
 motors, dynamos, magnetos, rectifying machines, 
 induction machines, static influence and friction 
 machines, distribution, distribution controlling and 
 safety apparatus (interrupters, frequency changers, 
 rectifiers, switches, circuit breakers, cut-outs, 
 switchboards, resistances, rheostats, conductors, 
 conductor connectors, sockets, insulators, lightning 
 arresters, etc.). 
 
 EHH Heating Equipment and Steam-generating Equipment, 
 Accessories and Parts, such as heating stoves, air 
 heaters, furnaces, portable radiators, hot-water 
 heating equipment, steam-producing equipment 
 (including boilers) stove, furnace and fireplace ac- 
 cessories. 
 
 EHL Lighting Equipment (for merely furnishing artificial 
 light), Accessories and Parts, such as liquid fuel, 
 burning lamps, lanterns, and accessories, electric 
 lighting equipment and accessories (except electric 
 current producing and controlling equipment), light 
 supports (non-structural), lamps, lamp parts, ignit- 
 ing devices, gas lighting equipment and accessor- 
 ies, lamp supports (non-structural), lamps and ac-
 
 25 
 
 cessories, and igniting devices, solid fuel burning 
 lamps and lanterns and other light supports. 
 
 EHP Power Producing Equipment (excluding transporta- 
 tion equipment and equipment for production and 
 control of electric current), accessories and parts, 
 elastic fluid engines, internal combustion engines, 
 water and other liquid engines, wind-motors, etc. 
 
 EHR Refrigerating Equipment (not receptacles) for storage 
 and cooling buildings, accessories and parts, such 
 as air expansion equipment, cold-air machines, 
 chemical-mixture apparatus, volatile-liquid absorp- 
 tion equipment, volatile liquid compression equip- 
 ment, ammonia, carbon dioxide and sulphur diox- 
 ide. 
 
 EHT Pow r er, Heat and Cold Transmission Equipment, such 
 as mechanical drives, shafting, couplings, universal 
 joints, clutches, pneumatic and hydraulic power 
 transmitting equipment, piping and other heat and 
 cold transmitting equipment. 
 
 EHV Ventilating Equipment, such as fans, air washers, and 
 purifiers, etc. 
 
 EHX Miscellaneous Heat, Light, Power, Ventilation, Re- 
 frigeration and Electrical Equipment (other than 
 telephonic and telegraphic equipment). 
 
 Subdivisions of 
 
 EL 
 EQUIPMENT 
 
 Livestock and Poultry 
 
 EL LIVESTOCK AND POULTRY (other than stock pur- 
 chased for slaughter and zoological stock) including: 
 
 ELA Heifers and Calves. 
 
 ELB Bulls. 
 
 ELC Cows. 
 
 ELD Ducks. 
 
 ELE Geese. 
 
 ELF Chickens. 
 
 ELG Goats. 
 
 ELH Horses and Mules and Other Beasts of Burden. 
 
 ELP Swine. 
 
 ELS Sheep. 
 
 ELT Turkeys.
 
 26 
 
 Subdivisions of 
 
 EM 
 EQUIPMENT 
 
 Military and Police Equipment 
 
 EM MILITARY AND POLICE EQUIPMENT including : 
 
 EMA Badges. 
 
 EME Belts. 
 
 EMF Fire and Traffic Lines and Ropes, Danger Signs and 
 
 Rods. 
 
 EMH Hand-cuffs, Shackles, etc. 
 
 EMR Rifles, Revolvers and Other Small Arms. 
 
 EMS Batons, Night Sticks, Riot Clubs, etc. 
 
 EMU Bugles. 
 
 EMX Miscellaneous Police and Military Equipment. 
 
 Subdivisions of 
 
 EP 
 EQUIPMENT 
 
 Production and Construction Equipment 
 
 EP PRODUCTION AND CONSTRUCTION EQUIPMENT 
 
 (excluding transportation, conveying and power-produc- 
 ing equipment) including: 
 
 EPC Construction, Repairing and Wrecking Equipment, in- 
 cluding road-making and wrecking machinery and 
 hand tools (road rollers, tampers, rammers, scrap- 
 ers, brick and stone layers, asphalt spreaders, con- 
 crete layers, oil distributors, asphalt and concrete 
 mixers, heaters and conveyors, transporters and 
 dumpers, surfacing machinery, etc.), track laying 
 and wrecking equipment and hand tools, wire- 
 stringing and stretching equipment, pile and post- 
 setting apparatus, ditching, dredging, tunneling, 
 excavating, and pipe and cable laying equipment, 
 special tools and appliances for the construction of 
 wooden, brick, masonry and concrete buildings and 
 other structures and special and miscellaneous 
 equipment for construction and wrecking, (includ- 
 ing vessel raising, wrecking and repairing).
 
 27 
 
 EPD Distilling and Refining Equipment. 
 
 EPF Food Preparing Equipment (excluding household uten- 
 sils). 
 
 EPM Metal Working Equipment, including all shop and 
 foundry machinery, apparatus, equipment and hand 
 tools of general utility in metal working. 
 
 EPN Non-metallic Mineral Working Equipment, including 
 cement, rock, asphalt, sand, gravel, earth, clay, 
 lime and plaster machinery, apparatus, equipment 
 and hand tools of general utility in non-metallic 
 mineral manufacturing or the making of formed 
 products, accessories and parts. 
 
 EPP Printing, Fibre Cloth and Leather Working Equip- 
 ment. 
 
 EPR Equipment for Forming and the Extraction of Raw 
 Materials of Substances, such as ground-preparing 
 equipment, planting equipment, cultivating equip- 
 ment, crop-gathering equipment, animal-husbandry 
 equipment, milking equipment, bee and other in- 
 sect culture equipment, mining and quarrying 
 equipment, lumbering equipment, fishing, hunting 
 and trapping equipment, piscicultural equipment, 
 well-drilling and storage tanks. 
 
 EPT Timber Working Equipment, including all shop wood- 
 working machinery, apparatus, equipment and hand 
 tools of general utility in wood working. 
 
 EPX Special and Miscellaneous Production and Construc- 
 tion Equipment, Accessories and Parts, such as 
 machinery, apparatus and tools not otherwise class- 
 ified. 
 
 Subdivisions of 
 
 ET 
 EQUIPMENT 
 
 Transportation and Conveying, and Telephonic and Tele- 
 graphic Equipment 
 
 ET TRANSPORTATION AND CONVEYING, AND TELE- 
 PHONIC AND TELEGRAPHIC EQUIPMENT in- 
 cluding : 
 
 ETC Package and Article Carriers for Transporting and 
 Storing Things, such as body or belt package car- 
 riers, baskets, trunks, valises and other containers.
 
 28 
 
 ETE Elevators and Other Equipment (except vehicles) for 
 lifting, hauling, conveying and otherwise moving 
 persons and things, accessories and parts, such as 
 elevators, dumb-waiters, moving stairways, elevat- 
 ed cableways, conveyors, cranes, derricks, cash and 
 parcel conveyors, jacks, ladders, etc. 
 
 ETF Floating Equipment and All Aids to Navigation, Ac- 
 cessories and Parts, such as vessels, barges, tend- 
 ers, lighters, ferry boats, tug boats, scows, launches, 
 row-boats, skiffs, canoes, floating dry docks, float- 
 ing derricks, cranes, dredges, pile drivers, landing 
 floats, rafts and pontoons, buoys, fog signals, bea- 
 cons, and signals. 
 
 ETH Harness, Saddlery, Trappings and Other Stable and 
 Garage Equipment, Accessories and Parts. 
 
 ETR Steam and Electric Railroad Equipment, such as loco- 
 motives, cars and parts, trucks and parts, and mis- 
 cellaneous railroad equipment. 
 
 ETT Telephonic and Telegraphic Equipment, Accessories 
 and Parts. 
 
 ETV Traction Engines, Road and Other Traction Vehicles, 
 Accessories and Parts, such as traction engines, 
 , animal-hauled vehicles (wagons, buggies, trucks, 
 carriages, etc.), motor vehicles (automobiles, trucks, 
 etc.), vehicles pushed, pulled or carried by hand or 
 propelled by the occupant (carts, wheel-barrows, 
 biers, stretchers, sedan and wheel-chairs, etc.). 
 
 ETX Miscellaneous Transporting and Conveying Equip- 
 ment, Accessories and Parts. 
 
 Subdivisions of 
 
 EX 
 EQUIPMENT 
 
 Special and Miscellaneous Equipment 
 
 EX SPECIAL AND MISCELLANEOUS EQUIPMENT in- 
 cluding : 
 
 EXC Punitive and Correctional Equipment, such as shack- 
 les, straight jackets, gallows, electrocution appar- 
 atus, whips, etc. 
 
 EXD Diving Apparatus and Equipment. 
 
 EXJ Equipment for handling Insane Patients.
 
 29 
 
 EXR Deposit and Collection Receptacles not otherwise class- 
 ified, such as ballot boxes, fare boxes, milk bottles, 
 receptacles, savings boxes, etc. 
 
 EXS Signaling Apparatus and Sign Exhibiting Equipment 
 not otherwise classified. 
 
 EXX Miscellaneous Equipment not otherwise classified. 
 
 Definitions of 
 
 F 
 Fixed Charges and Contributions 
 
 FC CONTRIBUTIONS (EDUCATIONAL AND GENERAL 
 WELFARE GRANTS) All expenditures in the nature 
 of grants or contributions, the purpose of which is to 
 encourage education or science ; contributions to exposi- 
 tions ; contributions to international societies, or payments 
 of quotas of expenses of international proceedings, pro- 
 jects, etc.; payments of membership assessments of the 
 city or of its officers or employees in societies, etc. ; con- 
 tributions towards the maintenance of hospitals, and oth- 
 er contributions of similar character. 
 
 FF FEES, LICENSES, PERMITS AND PRIVILEGES All 
 
 expenditures made as compensation to any governmental 
 unit for (1) a license (a grant or permission by persons 
 in executive or administrative authority to conduct classes 
 of business, to pursue kinds of occupations, to perform 
 acts and enjoy rights which, by reason of police regula- 
 tions, enacted or imposed, could not be conducted, pur- 
 sued, performed, or enjoyed except for such authoriza- 
 tion) ; (2) a permit (a formal grant or permission by per- 
 sons in executive or administrative authority for the per- 
 formance of special acts, the nature of which is specific- 
 ally defined by the terms of the instrument conveying the 
 grant and the performance of which acts terminates the 
 grant) ; or (3) a privilege, through executive or adminis- 
 trative authority, formally grants or gives permission to 
 conduct a definitely stipulated business, to pursue a defi- 
 nitely described occupation, to perform definitely stated 
 acts, or to enjoy definitely prescribed rights which other- 
 wise could not be conducted, pursued, performed, or en- 
 joyed by reason of the governmental unit's right of own- 
 ership, occupation or easement). 
 
 FG GRATUITIES (BURIAL EXPENSES AND PROVI- 
 DENCE FUNDS) All expenditures to persons in the 
 nature of gratuities, the purpose of which is to increase
 
 30 
 
 the efficiency of those in service, or which are made on 
 other grounds of public policy, excepting trade subsidies 
 and bounties and retirement salaries and pensions. 
 
 FJ INSURANCE AND DEPRECIATION FUNDS All expen- 
 ditures or reservations, the purpose of which is to pur- 
 chase a guaranty of indemnity for injury to or loss of 
 property or funds, or to provide against impairment due 
 to deterioration, or to cumulate or set aside funds for 
 such purposes. 
 
 FL INTEREST (LOANS) (not including interest payments 
 from sinking funds DL) All expenditures in the nature 
 of compensation for the deferment of money payments 
 contracted for in the making of loans or at the time of 
 making purchases on credit, or in the nature of grants or 
 percentages on money received or set aside and held by 
 the municipality in the capacity of banker or trustee. 
 
 FM SUPPORT OF MILITARY ORGANIZATIONS All ex- 
 penditures in the nature of grants or contributions, the 
 purpose of which is to support military organizations 
 (National Guard, etc.). 
 
 FP ROYALTIES All expenditures for the right to use or act 
 under patents and copyrights or other privileges, granting 
 monopolies. 
 
 FR RENTS All expenditures on account of current expense 
 accruals as distinguished from purchase price, for rights 
 to possession and use of land structures or equipment 
 owned by another, the possession of which is to be relin- 
 quished at the end of a term specified or implied by law. 
 
 FX OTHER FIXED CHARGES AND CONTRIBUTIONS (in- 
 cluding taxes paid to other civil divisions). 
 
 Subdivisions of 
 
 MF 
 MATERIALS 
 
 Fibre Products 
 
 MF FIBRE PRODUCTS including : 
 
 MFC Cordage (ropes, cables, twine and cord). 
 
 MFF Felted Products (except paper). 
 
 MFK Knitted and Knotted Fibre Products. 
 
 MFS Spun Fibre Products.
 
 31 
 
 MFT Twisted Fibre Products. 
 
 MFW Woven Products and Fabrics, such as cotton cloths, 
 
 woolen cloths, linen cloths, silk cloths, grass cloths, 
 
 mixed goods, ribbons, tapes, cords, braids, etc. 
 MFX Special and Miscellaneous Fibre Products, such as wall 
 
 paper, building paper, plaster board, roofing paper, 
 
 etc. 
 
 Subdivisions of 
 
 MH 
 MATERIALS 
 
 Hides, Pelts, Leather and Animal Products 
 
 MH HIDES, PELTS, LEATHER AND ANIMAL PRODUCTS 
 
 (other than provisions, fats, oils, etc.), such as dressed 
 hides, pelts, leather, hair, haircloth, bristles, feathers, 
 down, glue, gelatin, whalebone, horn and horn products, 
 isinglass, parchment, catgut, fish gut, quills, etc. 
 
 Subdivisions of 
 
 ML 
 MATERIALS 
 
 Lumber and Wood Products 
 
 ML LUMBER AND WOOD PRODUCTS including: 
 
 MLB Blocks, Shooks, Bolts. 
 
 MLD Doors, Sashes, Blinds and other Mill Products. 
 
 MLF (finished) Lumber, Tongued, Grooved, Rabbited and 
 Figured. 
 
 MLM Moldings and Casings. 
 
 MLP Round Timber, such as Posts, Poles, Piles, Spars, 
 Brush, etc. 
 
 MLR (rough) Sawed Lumber and Dimension Stuffs. 
 
 MLS Shingles and Laths. 
 
 MLT Ties and Hewn Timber. 
 
 MLX Special and Miscellaneous Lumber and Wood Prod- 
 ucts, such as pickets, palings, staves, veneers, 
 roots, bark, cork, reeds, wood pulp indurated fibre, 
 basket work, rattan, excelsior, compo board, etc.
 
 32 
 
 Subdivisions of 
 
 MM 
 MATERIALS 
 
 Metals Reduced and Metallic Products 
 
 MM METALS REDUCED AND METALLIC PRODUCTS 
 
 including : 
 
 MMB Metals in Bars, Rods, Wire, Chains and Woven 
 
 Goods. 
 MMC Castings of Iron, Steel, Malleable Iron, Brass, Bronze 
 
 and Aluminum. 
 
 MMH Builders' and Cabinet Makers' Hardware, such as 
 
 locks, hasps, and other fastenings, butts, hinges, 
 
 knobs, latches, handles, etc. 
 MMM Metals in Pigs, Blocks, Blooms, Slabs, Ingots and 
 
 other Unshaped Forms. 
 MMN Nails, Spikes, Tacks, Screws, Brads, Staples, Bolts, 
 
 Nuts, Rivets, Washers, Cotter Pins and Belt Hooks 
 
 and Couplings. 
 MMP Pipe and Pipe Fittings (including metal plumbing 
 
 materials and parts). 
 
 MMR Metals in Rolled, Wrought or Forged Shapes. 
 MMS Metals in Sheets and Plates. 
 MMX General Hardware and Hardware for Ships. 
 
 Subdivisions of 
 
 MN 
 
 MATERIALS 
 Non-Metallic and Mineral Products 
 
 MN NON-METALLIC AND MINERAL PRODUCTS includ- 
 ing: 
 
 MNB Bituminous, Petroleum, and Asphalt Products, As- 
 bestos, Asbestos Compounds, Magnesia and Mag- 
 nesia Compounds. 
 
 MNC Clay Products and Earthenware, such as brick, tiles, 
 pipe, earthenware plumbing, etc. 
 
 MNG Glass and Glass Products (other than glassware) such 
 as window glass, plate glass, etc. 
 
 MNL Lime, Cement and Plaster Products. 
 MNS Stone, Earth, Sand, Gravel and Slate.
 
 33 
 
 Subdivisions of 
 
 MP 
 MATERIALS 
 
 Paints, Painters' Materials and Varnishes 
 
 MP PAINTS, PAINTERS' MATERIALS AND VARNISHES 
 
 including bases, solvents, vehicles, dryers, fillers, dry 
 colors, varnishes, shellacs, mixed paints, enamels, kalso- 
 mines, cold water paints, sizing, floor oils, putty, wood 
 alcohol, turpentine, linseed oil, etc. 
 
 Subdivisions of 
 
 MR 
 MATERIALS 
 
 Raw Materials 
 
 MR RAW MATERIALS (extracted but not reduced or fabri- 
 cated) including : 
 
 MRA Asphalt, Petroleum Residues, and Mineral Tar and 
 
 Pitch. 
 
 MRM Other Minerals, Mineral By-Products, and Earths. 
 MRS Seeds, Seed Grains and Other Unadapted Vegetable 
 
 Products and By-Products. 
 MRU Unadapted Animal Products and By-Products, such 
 
 as bees-wax, shells, shoddy, waste, etc. 
 
 Definition of 
 
 MS 
 MATERIALS 
 
 Saps, Gums, Dyes, Grasses, Mosses, Extracts 
 
 MS SAPS, GUMS, DYES, GRASSES, MOSSES, EXTRACTS 
 
 and other partially adapted vegetable products (exclud- 
 ing grains, forage, wood and fibre). 
 
 Subdivisions of 
 
 SA 
 
 SUPPLIES 
 Forage and Other Supplies for Animals 
 
 SA FORAGE AND OTHER SUPPLIES FOR ANIMALS All 
 
 expenditures, whether purchase price for, or outlay or 
 advances under contract, or open market order for the
 
 34 
 
 production of, things which have been or are planned to 
 be finally adapted for the feeding and bedding of animals 
 and which, when applied to use are consumed (exclud- 
 ing those things which on account of their adaptation to 
 human use are classified as provisions), including: 
 
 SAB Bedding, such as wheat and oat straw (fit only for 
 bedding), sawdust, shavings, rye straw, rice straw, 
 hay (fit only for bedding), peat, etc. 
 
 SAG Grain, such as corn, oats, barley, wheat, cotton seed, 
 flaxseed, rye, meal, chop, Milo maize, peas, beans, 
 canary seed, etc. 
 
 SAH Horse Shoes and Harness Supplies Expendable, such 
 as hoof pads, packing, dressing, etc. 
 
 SAM By-products, such as mill by-products (bran, mid- 
 dlings, screenings, sucerene feed, gluten meal, cot- 
 tonseed meal and cake, linseed meal and cake, sun- 
 flower seed meal and cake, molasses feeds, beet 
 pulp, etc.) ; packing-house by-products (tankage, 
 blood meal, meat meal, meat scrap, ground bone, 
 etc.) ; dairy by-products (skimmed milk, butter- 
 milk, whey, etc.) ; brewery by-products (wet and 
 dry brewer's grain, malt sprouts, etc.) ; distillery 
 by-products (dry distillery grain, distillery slop, 
 etc.). 
 
 SAR Roughage, such as timothy, alfalfa, clover and wild 
 hay, corn fodder, feed straw, Hungarian millet, 
 Kaffir corn, etc. 
 
 SAS Succulent Feed not By-products, such as ensilage 
 (silo), turnips, rape, mangels, cabbages, carrots, 
 sugar beets, forage beets, etc. 
 
 SAX Miscellaneous Forage and Supplies for Animals, such 
 as condition powders, bone meal, oyster shells, 
 meat for animals, dog biscuit, rock salt, etc. 
 
 Subdivisions of 
 
 sc 
 
 SUPPLIES 
 Cleaning and Toilet Supplies 
 
 SC CLEANING AND TOILET SUPPLIES All expenditures 
 whether purchase price for, or outlay or advances under 
 contract, or open market order for production of, things 
 which have been or are planned to be finally adapted to
 
 35 
 
 use as cleansers, disinfectants, deodorizers, perfumes, and 
 other supplies for toilet purposes, which, when applied 
 to use are consumed including: 
 
 SCB Toilet Brushes and Combs (expendable). 
 
 SCC Chemical Cleansers, such as sodium and potassium 
 hydrate (concentrated lye), ammonia hydrate, bor- 
 ax, sodium carbonate (washing soda or sal soda), 
 and proprietary chemical compounds. 
 
 SCD Disinfectants, Fungicides, Germicides, Insecticides and 
 Vermicides, including insect preventatives and rat 
 and other prepared animal poisons. 
 
 SCL Toilet Liquids, Pastes, Powders and Perfumes (ex- 
 cluding preparations for the teeth). 
 
 SCP Metal, Wood, Stone Polishes (other than mechanics' 
 abrading supplies) and washing oils. 
 
 SCR Sponges (natural and artificial), expendable brooms, 
 brushes, buckets, and fabrics, including towels, 
 toweling and wash cloths. 
 
 SCS Soaps, Soap Powders, and Liquids, such as toilet 
 soaps (including shaving soap) in bars, cakes, 
 chips, pastes, powders and liquids, and laundry and 
 cleaning soaps in bars, cakes, chips, pastes, pow- 
 ders and liquids. 
 
 SCT Toilet Paper (sheets or rolls). 
 
 SCX Other Cleansers and Toilet Supplies, such as tooth 
 liquids, pastes, powders and picks, sweeping sub- 
 stances, laundry supplies not otherwise classified 
 (including bluing and starch), harness dressing 
 and soap, shoe polish and paint remover. 
 
 Subdivisions of 
 
 SE 
 SUPPLIES 
 
 Explosives and Pyrotechnic Supplies 
 
 SE ' EXPLOSIVES AND PYROTECHNIC SUPPLIES All 
 
 expenditures, whether purchase price for, or outlay or 
 advances under contract, or open market order for the 
 production of, things which have been or are planned to 
 be finally adapted for use in signaling, blasting, protective 
 and recreational purposes, and which, when applied to 
 the use for which they have been adapted, are consumed 
 including :
 
 36 
 
 SEA Ammunition for Revolvers, Rifles, Shot Guns and Ma- 
 chine Guns. 
 
 SED Detonators, Primers, Fuses, Tracers and Grenades 
 (none of these assembled with ammunition). 
 
 SEF Pyrotechnic Supplies (not elsewhere classified), such 
 as fire-crackers, torpedoes and other noise-makers, 
 rockets, Roman candles, pinwheels and other light 
 producers, fixed pieces, etc. 
 
 SEP Explosives for Use as Ammunition (powder). 
 
 SEX Explosives not Otherwise Classified, such as giant 
 powder, dynamite, etc. 
 
 Subdivisions of 
 
 SF 
 SUPPLIES 
 
 Fuel 
 
 SF FUEL (including burning and illuminating gases, oils, and 
 liquids) All expenditures, whether purchase price for, or 
 outlay or advances under contract or open market order 
 for production of, things which have been or are planned 
 to be finally adapted to the production of heat, light, and 
 power including : 
 
 SFG Gas Fuel and Illuminants, such as water gas, air gas, 
 oil gas, coal gas, producer gas, natural gas, by- 
 product gas, mixed gases and acetylene gas. 
 
 SFJ Solid Illuminant, such as mineral, animal and vegeta- 
 ble fats and waxes, candles, and tapers. 
 
 SFL Liquid Fuel, Illuminants and Wicks, such as crude pe- 
 troleum, petroleum distillates (including kerosene, 
 headlight oil, mineral sperm, gasoline, benzine, 
 naphtha, paraffin oil, etc.), petroleum residues (tar 
 and pitch), alcohols, animal and fish oils, vegetable 
 oils, mixed oils and wicks. 
 
 SFS Solid Fuel, such as coal and lignite, peat, coke, char- 
 coal, wood, kindling, and matches, briquets, patent 
 and artificial fuels, minor solid fuels and by-prod- 
 ucts (including sawdust, corncobs, straw, waste 
 and refuse). 
 
 SFX Special and Miscellaneous Fuel.
 
 37 
 
 Subdivisions of 
 
 SM 
 SUPPLIES 
 
 Mechanics', Engineers' and Electricians' Supplies 
 
 SM MECHANICS', ENGINEERS', AND ELECTRICIANS' 
 SUPPLIES (furnace and foundry supplies) All expend- 
 itures, whether purchase price for, or outlay or advances 
 under contract or open market order for production of, 
 things which have been or are planned to be finally 
 adapted for the reduction of friction and attrition in the 
 operation of machines, or for polishing or abrading inci- 
 dent to the proper care of machines (excepting those 
 polishes and abraders included under cleaning supplies 
 SC) and which when applied to use are consumed in- 
 cluding: 
 
 SMA Abrading and Polishing Supplies, such as sands and 
 powders (sands, glasses, emery, carborundum, 
 alundum, chalk, whiting, etc.) ; coated papers (sand 
 paper, emery paper, carborundum paper, alundum 
 paper, etc.) ; coated cloths (sand cloth, emery 
 cloth, carborundum cloth, alundum cloth, etc.) ; 
 pastes and liquids (emery composition, carborun- 
 dum composition, chalk composition, whiting com- 
 position, etc.) ; grinding wheels and shapes (vitri- 
 fied, rubber, shellac, glue, etc.) ; buffs and belts 
 (leather, cloth, silk, felting, gloves, etc.). 
 
 SME Electricians' Supplies not otherwise classified, such as 
 dry and wet batteries, battery renewals, carbons, 
 varnish cloth, insulating cloth, insulating cloth and 
 tape, insulating compound and liquid for coloring 
 electric lamps. 
 
 SMF Furnace and Foundry Supplies, such as bone ash, char- 
 coal, sand, fluxes, blacking, facings, core com- 
 pound, furnace cement and fire clay. 
 
 SML Lubricants, such as animal oils (fish oil, lard oil, neats- 
 foot oil, porpoise oil, sperm oil, whale oil, etc.) ; 
 vegetable oils (olive oil, nut oil, castor oil, cotton- 
 seed oil, linseed oil, etc.) ; mineral oils ("machine 
 oil," "transformer oil," "cylinder oil," "engine oil," 
 "gas motor oil," "dynamo oil," "turbine oil," "pneu- 
 matic tool oil," etc.) ; greases and paste ("axle 
 grease," vaseline, tallow, lubricating candles, etc.) ; 
 dry lubricants (graphite, talc, mica, etc.) ; com- 
 pound lubricants (mixed lubricating oils, com-
 
 38 
 
 pound greases and paste, compound dry lubricants, 
 belt dressing, cutting compounds and oils, etc.). 
 
 SMP Packing, Calking and Gaskets, such as asbestos and 
 composition, rubber composition, leather, vegeta- 
 ble (fibre, cotton sheet, cotton wicking, wool wick- 
 ing, flax, hemp, jute, oakum and gum), metal pack- 
 ing and calking, valve disks and pump valves. 
 
 SMS Supplies used in the Applied Arts (consumed in use, 
 but not components of a finished article), such as 
 soldering and welding pastes and alum, engraving 
 and lithographing plates, brushes (excluding clean- 
 ing, mucilage and paste brushes), paint and varnish 
 brushes, kalsomining, stucco and whitewash 
 brushes, stippling, surfacing and paper-hanging 
 brushes, glue brushes, painters' and engravers' 
 brushes. 
 
 SMW Waste and Wipers (cotton and silk waste and rags). 
 
 SMX Special and Miscellaneous Mechanics', Engineers' and 
 Electricians' Supplies; Furnace and Foundry Sup- 
 plies. 
 
 Subdivisions of 
 
 SP 
 SUPPLIES 
 
 Provisions 
 
 SP PROVISIONS All expenditures, whether purchase price for, 
 or outlay or advances under contract or open market or- 
 der, for the production of things which have been or are 
 planned to be finally adapted to use for human food or 
 drink (excluding those things of similar nature, which on 
 account of lack of specific adaptation for use as human 
 food, are classified as forage) including: 
 
 SPB Beverages, such as coffee and coffee substitutes, tea, 
 chocolate, cocoa, alcoholic beverages (liquors, 
 wines, beers), soft drinks (sodas, ginger ale, sarsa- 
 parilla, cider), mineral waters, fruit juices, etc. 
 
 SPC Cereal Food Products, including wheat flour, breakfast 
 foods, bread, crackers, cakes and pastry, corn flour, 
 meal, starch, hominy, popcorn, corn cakes, corn 
 bread, corn breakfast foods, oat meal, oat biscuits, 
 rolled and flaked oats, steamed and cooked oats, 
 barley food products, rye food products, buck- 
 wheat food products, rice and rice food products, 
 tapioca, sago, etc.
 
 39 
 
 SPD Dairy Products and Eggs, including fresh, sour, and 
 preserved milk, butter, cheese and eggs. 
 
 SPF Fruits and Nuts, including fresh and canned deciduous 
 and citrus fruits, tropical fruits, berries, grapes, 
 raisins and nuts. 
 
 SPM Meat, Fish and Fowl, including fresh and cured meats 
 and meat by-products, (beef extract, beef juice, 
 bovril, bouillon, roast beef, hash, sausage, etc.), 
 canned meats, game, fresh, cured and canned fish, 
 domestic and wild fowl. 
 
 SPP Pickles, Condiments, Flavors, including spices, salt, 
 vinegar, seeds, horse-radish, curry powder, flavoring 
 extracts, sauces, salad dressings, catsups, chutneys, 
 pickles, etc. 
 
 SPS Saccharine Products, such as sugar, syrup, molasses, 
 honey, candies, etc. 
 
 SPV Vegetables, including fresh and canned root vegetables, 
 tuberous vegetables, bulberous vegetables, cole 
 vegetables, pods and seeds, fruit, vegetables, 
 greens and herbs. 
 
 SPX Fats, Oils and Miscellaneous Provisions, including lard 
 and lard substitutes, tallow, oleomargarine, other 
 fats, oils (olive, cottonseed, palm, lard, peanut, corn 
 oil, oleo, codliver, etc.), prepared foods (mincemeat, 
 soups, puddings, etc.,) and gelatin. 
 
 Subdivisions of 
 
 SS 
 SUPPLIES 
 
 Stationery, Drafting, Scientific and Educational Supplies 
 
 SS STATIONERY, DRAFTING, SCIENTIFIC AND EDUCA- 
 TIONAL SUPPLIES All expenditures, whether pur- 
 chase price for, or outlay or advances under contract or 
 open market order for the production of, things which 
 have been or are planned to be finally adapted for office 
 or desk, scientific or educational use, and which when 
 used are actually or constructively consumed including: 
 
 SSA Office Supplies, such as paper (including plain paper, 
 printed forms, and letter-heads, envelopes, mailing 
 jackets and tubes, filing folders, cards, guides, tags 
 and tag strings, carbon and ink-coated papers, 
 wrapping, blotting, and cover papers, blank books, 
 card board, binder board, straw board, tag board
 
 40 
 
 and oil board, specially protected papers, gummed 
 paper, labels, paper seals and paper binders) ; 
 handwriting suplies (including pencils, leads, cray- 
 ons, penholders, pencil holders, crayon holders, 
 pens, eradicators, erasers, pencil point protectors, 
 desk pads, blotter holders, hand blotters (rocker), 
 etc.) ; supplies for office devices (including type- 
 writer ribbons and other office machine ribbons, 
 brushes (typewriter, copying bath, mucilage, and 
 paste), pads and cloths for copying baths, inking 
 pads for hand stamping devices, metal seals, com- 
 position for copying devices, eyelets, staples, and 
 other fasteners for hand-fastening machines, sup- 
 plies for duplicating machines, etc.) ; adhesives, 
 clips and fasteners (including glue, paste, mucilage, 
 pins, clips, fasteners, twine, tape, seal ribbons, 
 rubber bands and rings, sealing w r ax, sealing metal, 
 metal tags, etc.) ; inks (including drafting and 
 drawing ink) ; special and miscellaneous office sup- 
 plies (including sponges, pencil pointers, packing 
 receptacles and packing supplies (office), binders 
 stub files, desk calendar pads, protectors for book 
 covers, finger cots, key rings, etc.). 
 
 SSC Commercial Reference Books (including directories). 
 
 SSD Drafting Supplies (including drafting papers, drawing 
 and tracing cloth, process papers and cloth, water 
 colors, drafting and drawing inks, artists' charcoal, 
 thumb tacks, art gum, pounce, etc.). 
 
 SSE Educational Supplies (including blackboard chalk, eras- 
 ers, and kindergartners' supplies). 
 
 SSM Magazines and Pamphlets (excluding library stock). 
 SSN Newspapers and Newspaper Clippings. 
 
 SSS Scientific Supplies, such as photographic supplies, (in- 
 cluding developing and fixing chemicals, films, 
 plates, printing out and developing papers, photo- 
 graphic glass, celluloid and gelatin, mounts, mount- 
 ing tissue and mats, albumen, photographic clips, 
 cotton pyroxylin, brushes, opaque, glass push pins, 
 negative preservers, varnish, etc.) ; chemicals (for 
 scientific purposes) ; drugs and medicinal prepara- 
 tions (other than chemicals) ; hospital and surgical 
 supplies (other than chemicals, drugs and medicinal 
 supplies) ; laboratory supplies (other than drugs 
 and chemicals) ; veterinary supplies (other than 
 drugs, chemicals, and medicinal preparations) ; spe- 
 cial and miscellaneous scientific supplies.
 
 41 
 Subdivisions of 
 
 sw 
 
 SUPPLIES 
 Wearing Apparel and Hand-Sewing Supplies 
 
 SW WEARING APPAREL AND HAND-SEWING SUPPLIES 
 
 All expenditures, whether purchase price for, or outlay 
 or advances under contract, or open market order for the 
 production of, things which have been or are planned to 
 be finally adapted to human use for body covering, pro- 
 tection and comfort (excluding recreational supplies, and 
 helmets and suits made for persons engaged in occupa- 
 tions particularly hazardous on account of their necessary 
 surroundings), and for use as hand-sewing supplies in- 
 cluding: 
 
 SWC Collars, Cuffs, Handkerchiefs, Neckwear and supports 
 for Clothing, including belts, suspenders, garters, 
 sleeve supporters, collar and shirt buttons. 
 
 SWF Outer Footwear and Leggings, such as leather, rub- 
 ber, and felt boots and shoes, slippers, gaiters, leg- 
 gings, spats, puttees, shoe laces, moccasins, etc. 
 
 SWG Outer Garments, such as overcoats, raincoats, furs, 
 capes, ponches, jackets, suits, dresses, kimonos, 
 dressing-gowns, parts of suits (blouses, jumpers, 
 overshirts, breeches, coats for men and women, 
 jerseys and knit waists, trousers, tunics, and waist- 
 coats, shawls, jeans, overalls, etc.) 
 
 SWH Head Coverings and Accessories, and Hand Coverings, 
 such as men's and women's hats, caps and knitted 
 headwear, bonnets, veils, veilings, and hat pins, 
 ear muffs, gloves and mittens, wristlets, hairpins, 
 head nets, etc. 
 
 SWS Hand-sewing Supplies, such as needles, pins, thimbles, 
 crochet-hooks and beeswax for sewing. 
 
 SWU Underwear, Hosiery, Shirts and Shirt Waists. 
 
 SWX Special and Miscellaneous Wearing Apparel, such as 
 bath-robes, night-gowns, pajamas, infant special- 
 ties, aprons, etc.
 
 42 
 
 Subdivisions of 
 
 sx 
 
 SUPPLIES 
 Special and Miscellaneous Supplies 
 
 SX SPECIAL AND MISCELLANEOUS SUPPLIES All ex- 
 penditures, whether purchase price for, or outlay or ad- 
 vances under contract or open market order for the pro- 
 duction of, things other than those classified above which 
 have been or are planned to be finally adapted for use, 
 and which when applied to the use for which they have 
 been adapted, are actually or constructively consumed 
 including : 
 
 SXA Agriculturists' and Florists' Supplies. 
 
 SXB Bunting, Flags and Flagstaffs (expendable). 
 
 SXF Fire Extinguishing Supplies. 
 
 SXG Automobile Supplies. 
 
 SXH Household Supplies not elsewhere classified. 
 
 SXJ Ice (natural or artificial). 
 
 SXL Electric Lamps. 
 
 SXP Packing Receptacles (expendable) and other Packing 
 
 Supplies (not included in SSA and SMW). 
 
 SXR Recreational Supplies not elsewhere classified. 
 
 SXT Tobacco Users' Supplies, Snuff and Chewing Gum.
 
 UC SOUTHERN REGIONAL LIBRARY FACILITY 
 
 A 001 052 797 6
 
 LIBRARY 
 PUBLIC AFFAIRS SERVICE 
 
 JUN 26 1970 
 
 UNIVERSITY OF CALit-URNIA 
 LOS ANGELES