5090 Miscellaneous Expenses

This object class includes expenses that cannot be attributed to any of the other expense object classes. Agencies must check to be sure an expense does not belong in a different object class before reporting it as miscellaneous. Direct miscellaneous expenses are reported in the appropriate function. Shared miscellaneous expenses are allocated among the functions according to the reporter’s best professional judgment.

Some common miscellaneous expenses and their associated functions are listed below.

1. Dues and Subscriptions: Fees for membership in industry organizations and subscriptions to periodicals. The agency reports this expense under the General Administration function.
2. Travel and Meetings: Air, train or bus fares and allowances for transportation of traveling transit agency employees and related officials. In addition, this expense includes food and lodging, charges for participation in industry conferences, and other related business meeting expenses. The agency may report this expense under any of the four functions. For example, if employees are sent to receive
3. Bridge, Tunnel, and Highway Tolls: Payments made to authorities and other organizations for the use of bridges, tunnels, highways, and other facilities. The agency reports this expense under the Vehicle Operations function.
4. Entertainment Expense: Costs of social activities and other incidental costs relating to meals, beverages, lodgings, transportation, and gratuities. The agency reports this expense under the General Administration function.
5. Charitable Donations: Contributions to charitable organizations made by the transit agency. The agency reports this expense under the General Administration function.
6. Fines and Penalties: Costs of fines and penalties incurred by the transit agency. The agency reports this expense under the General Administration function.
7. Bad Debt Expense: Amounts owed to the transit agency that the agency has determined to be uncollectable. The agency reports this expense under the General Administration function.