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5270 Amortization of Intangibles
Amortization is the systematic spreading of the value of Intangible Assets other than Goodwill ov...
5260 Depreciation
Depreciation is the depletion of the cost of Capital Assets; it reflects the loss in value of cap...
5250 Voluntary Non-Exchange Transactions
This object class is for the provider to record the non-exchange expenses when all applicable eli...
5240 Related Parties Lease Agreements
Other than operating and capital leases, transit agencies may also have related parties lease agr...
5230 Capital Leases
Other than an operating lease, a transit agency may also have a capital lease. A lease is conside...
5220 Operating Lease Expense
Operating lease expenses include payments for the use of Capital Assets not owned by the transit ...
5214 Principal on Long-Term Debt Obligations
Repayments of principal on loans and bonds Amounts borrowed by the transit agency on along-term b...
5213 Interest on Long-Term Debt Obligations
Charges for the use of capital borrowed on a long-term basis (the liability for which is usually ...
5212 Principal on Short-Term Debt Obligations
Repayments of principal on loans and bonds Amounts borrowed by the transit agency on a short-term...
5211 Interest on Short-Term Debt Obligations
Charges for the use of capital borrowed on a short-term basis employed in the operation of the tr...
5210 Interest Expenses
Interest expenses are charges for the use of capital borrowed by the transit agency. Interest exp...
5200 Reconciling Items
Reconciling items are expenses that are not included as capital expenses or as mode-specific oper...
5910 ADA Expenses
The Americans with Disabilities Act of 1990 (ADA) prohibits discrimination and ensures equal oppo...
5090 Miscellaneous Expenses
This object class includes expenses that cannot be attributed to any of the other expense object ...
5102 Purchased Transportation Filing Separate Report
The agency reports Purchased Transportation (PT) expenses in this object class when the other par...
5101 Purchased Transportation in Report
This object class includes the payments or accruals to sellers or providers of service, including...
5100 Purchased Transportation Expenses
Purchased Transportation (PT) expenses include the payments or accruals to sellers or providers o...
5090 Indirect Expenses
Indirect (F&A) costs means those costs incurred for a common or joint purpose benefitting more th...
5060 Taxes
Tax expenses are the charges and assessments levied against the transit agency by federal, state ...
5050 Casualty and Liability Costs
Casualty and liability costs are expenses related to loss protection and losses incurred by the t...