What expenditure object code should be used to record conference registration fees?
Districts should code registration fees to object code 6300Purchased Professional and Technical Services (6360Employee Training and Professional Development Services). Districts should not code these fees to object code 6580Travel. 6580Travel includes only the costs of transportation, meals, lodging, and other expenses associated with traveling on business for the district. See the USFR Chart of Accounts for further details. If a single amount is paid for a conference that includes registration fees and any lodging or meals, reasonable effort should be made to separate the costs for travel from the conference registration fees. If separation is not practical, the full amount should be coded to the area that represents the largest portion of the expenditure.
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