What expenditure object codes should be used to record software purchases?
If a district purchases instructional software, or pays for an annual license fee or on-line access to instructional software, it should be coded to object code 6643Instructional Aids. If a district purchases noninstructional software, or pays for an annual license fee or on-line access to noninstructional software, it should be coded to object code 6737Technology‑Related Hardware and Software. If the purchase includes technical support or a maintenance agreement then reasonable effort should be made to separate these costs. The portion related to technical support should be coded to object code 6300Purchased Professional and Technical Services (6340Technical Services), and the portion related to the maintenance agreement should be coded to object code 6430Repairs and Maintenance Services (6432Technology-Related Repairs and Maintenance).
If a district purchases instructional software [physical or box copy, annual license fee, or on-line access (software as a service)] it should be coded to object code 6643Instructional Aids. If a district purchases noninstructional software [physical or box copy, annual license fee, or on-line access (software as a service)] it should be coded to object code 6737Technology‑Related Hardware and Software.
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