VA FinancialPolicyVolumeXIIIChapter02a

Back to Volume XIII Chapter 2, Budget Object Codes
TABLE OF CONTENTS
VA FINANCIAL POLICIES AND PROCEDURES
VOLUME XIII CHAPTER 2 - BUDGET OBJECT CODES
APPENDICES A-D
APPENDIX A: BUDGET OBJECT CODES - OBJECT CLASS 10
10 - Administrative Personnel
11 - Personnel Compensation
12 - Personnel Benefits
13 - Benefits for Former Personnel
APPENDIX B: BUDGET OBJECT CODES - OBJECT CLASS 20
21 - Travel and Transportation of Persons
22 - Transportation of Things
23 - Rent, Communications and Utilities
24 - Printing and Reproduction
25 - Other Contractual Services
26 - Supplies and Materials
APPENDIX C: BUDGET OBJECT CODES - OBJECT CLASS 30
31 - Equipment
32 - Land and Structures
33 - Investments and Loans
APPENDIX D: BUDGET OBJECT CODES - OBJECT CLASS 40
41 - Grants, Subsidies and Contributions
42 - Insurance Claims and Indemnities
43 - Interest and Dividends
44 - Refunds
VA FINANCIAL POLICIES AND PROCEDURES VOLUME XIII CHAPTER 2

Questions concerning additions, deletions or modifications of BOC should be directed to VA Cost Center/Budget Object Code Requests (ccbocrequests@va.gov) in the Cash, Cost and Debt Management Service/ Office of Financial Policy. OFPs main number is 202-461-6036.
Object Class 10 - Personnel Compensation and Benefits
Gross salaries and wages for services of individuals rendered to the Federal Government, including terminal leave; compensation for person
services contracted for under authority of 38 U.S.C. 513 for persons who are on a regularly scheduled tour of duty; services rendered by
consultants or others; differentials for services abroad; premium pay (e.g., overtime, holiday, standby and night differential); allowances paid
incident to employment; and payments to other funds for the benefit of employees.
10 Administrative Personnel.
These BOC provide personnel classification position descriptions.
BOC
1000
1001
Veterans Canteen Service (VCS) Administration.

Administrative Personnel not Otherwise Classified. Excludes secretaries and all other clerical-type employees.
1002
Clerical Personnel. Includes secretaries and clerk typists, file clerks and other clerical-type personnel.
1005
Purchase and Hire Employees - Personal Property. Capitalized personal property costs.
1006
Purchase and Hire Employees - Real Property. Capitalized real property costs.
1007
1008
1009
Computer Systems Analysts, Programmers and Computer Operators.

Wage Rate Employees.
Purchase and Hire Employees. Non-Capitalized.
Description
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1011
1010, 1020 and 1030 Series - Allied Health Care Personnel Summary.
Fee Basis Physicians. OASDI Charges for on-station fee physicians services. See BOC 2561 for all other costs associat
with this fee basis appointment.
1012
Fee Basis -- Dental Services. OASDI charges for on-station fee dental services. See BOC 2571 for all other costs
associated with this fee basis appointment.
1013
Fee Basis -- Consultants and Attendance. OASDI charges for fee basis consultants and attending.
1014
1015
1016
1017
Respiratory Therapists.
Physical Therapist.
Occupational Therapist.
Other Therapists. Includes corrective, manual arts, recreation and educational therapists.
1018
1019
1020
1021
1022
Dietitian.
Dietetic Technician.
Social Worker.
Social Worker Aides and Technicians.
Radiology Technologist. Includes Diagnostic and Therapeutic Radiology.
1023
Radiology Technician. Includes Diagnostic and Therapeutic Radiology.
1024
1025
1026
Pharmacists.
Pharmacy Technicians and Aides.
Dental Assistants, Hygienists, Aides, Dental Lab Aides and Technicians.
1027
Psychology Aides and Technicians. Includes Alcohol and Rehabilitation Technicians.
1028
1029
1030
1031
Audiologist and Speech Pathologist.

Nuclear Medicine Technologist.
Nuclear Medicine Technicians and Aides.
Other Health Technicians and Aides not Previously Identified.
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1032
Recreation Specialists, Aides and Technicians. Excludes recreational therapists.
1033
1034
1035
1036
Medical/Laboratory Technologist.
Medical/Laboratory and Pathology Technicians.
Laboratory Aides and Workers.
Fee Basis Other than Physicians and Nursing. OASDI charges for onstation fee services for professional, technical a
medical services other than physicians and nurses. Includes physician assistants, expanded function dental auxiliaries,
licensed physical therapists, certified or registered respiratory therapists, licensed practical or vocational nurses, occupation
therapists and pharmacist and nursing assistants, etc. See BOC 2566 for all other costs associated with this fee basis
appointment.
1037
1038
1039
Medical Machine Technicians. Includes EKG technicians.

Orthopedists and Prosthetics.
Chemists, Physicists, Microbiologists and Other Physical and Health Science Professionals.
1041
1040 Series - Fellows Summary.

Physicians Geriatrics Neuro Psych Fellows Program.
1042
1043
Spinal Cord Injury Fellows.

VA Fellows as RWJ Clinical Scholars and Health Service Research.
1044
Substance Abuse Fellows and Clinical Pharmacology Fellows.
1045
1046
1047
1048
1049
Dental Geriatric Fellows Program and Dental Research.

Psychiatry Research Fellows.
Schizophrenia Research Fellows.
Ambulatory Care Fellows.
Neuroscience and Traumatic Brain Injuries.
1050 Series - Trainees Summary.
Trainees - Allied Health Programs.
Interdisciplinary Team Training in Geriatrics.
1051
1052
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1053
1054
Geriatrics Expansion.
Summer Trainees. Includes only the following allied health type summer trainees paid on a per annum basis: Audiology a
Speech Pathology, Blind Rehabilitation, Psychology Practicum (Pre-intern) and Social Work (Ph.D. or Masters).
1055
Upward Mobility. Includes only VA Central Office authorized and funded upward mobility positions and activities.
1056
Trainees - Administrative Training Program.

1060 Series - Professional Nursing Personnel Summary.
Registered Nurses. Excludes Nurse Practitioners (Sub-Object Codes 1064) and Nurse Anesthetist (Sub-Object Codes 10
but includes graduate nurses.
1061
1062
1063
1064
1065
1066
1067
1068
Administrative Nurse Trainees.

Nurse Anesthetists.
Nurse Practitioners.
LPNs and LVNs.
Nursing Aides and Nursing Assistants.
Clinical Nurse Specialists.
Fee Basis Nursing. OASDI Charges for on-station fee nursing services, including Nurses and Nurse Anesthetists. See
BOC 2564 for all other costs associated with this fee basis appointment.
1071
1072
1073
1074
1076
1077
1078
1070 Series - Dental, Podiatrists, Without Compensation (WOC) Employees.

Dentists - Full Time.
Dentists - Part Time.
Dentists - Residents, Non career.
Expanded Dental Auxiliaries.
Chiropractors.
Podiatry Residents.
Without Compensation (WOC) Employees Receiving Quarters, Subsistence and Laundry (QS&L).
1079
Podiatrists.
1080 Series - Physicians and Optometrists.
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1081
1082
1083
1084
1085
Physicians - Full Time.

Physicians - Part Time.
Physicians - Residents, Non career.
Physicians Assistants.
Clinical Psychologists and Counseling Psychologists. Full Time and Part Time, other than Consultants or Trainees.
1087
Psychologists, Physicians and Dentists - Research Associates.
1088
1089
Optometry Residents.
Optometrists.
1091
1090 Series - All Other.

Federal, Summer Employment Program for Youth - Summer Aides.
1092
Stay-in-School Program - Part-time Employment of Needy Students.
1093
Subsistence and Temporary Expenses, Real Estate Costs and Miscellaneous Expenses - Public Law 89-516.
1094
1095
Employee Compensation Payments.

Employee Salary Continuation. These are individuals who are not at work and are in an on-the-job injury status, as defin
and authorized by the Federal Employees Compensation Act as amended, 5 U.S.C. 8101 et SEQ.
1096
1097
Employees on Sick Leave Pending Disability Retirement.

Unemployment Compensation.
Personnel Compensation, Personnel Benefits and Benefits for Former Personnel
The budget object codes for Personnel Compensation (11), Personnel Benefits (12) and Benefits for Former Personnel (13) are prescribed t
facilitate development of Department budget estimates in conformance with Office of Management and Budget requirements. The total amo
charged to the "Personnel Classification Sub-Object Codes (10 series)" must equal the total of the "11," "12," and "13" budget object code
series.
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11 Personnel Compensation.
Compensation directly related to duties performed for the Government by Federal civilian employees, military personnel and non-Federal
personnel.
BOC
1100
1101
1102
1103
1104
1105
1106
1107
1108
1109
1110
Description
Regular Pay. Includes merit pay.
Regular Pay. Includes merit pay.
Night Differential Pay.
Holiday Pay.
Overtime Pay.
Terminal Leave Pay.
Post Differential.
Premium Pay on an Annual Basis (Standby).
Sunday Premium Pay.
On Call Pay.
Market Pay Part-time Dentists. Component of pay for all part-time dentists based on the relative recruitment difficulties fo
the specialty and location. This BOC was formerly known as special pay. Per Public Law 108-445, effective 1/8/2006, this
pay component will be known as market pay.
1111
Market Pay Full-time Dentists. Component of pay for all full-time dentists based on the relative recruitment difficulties for
specialty and location. This BOC was formerly known as special pay. Per Public Law 108-445, effective 1/8/2006, this pa
component will be known as market pay.
1112
Market Pay Part-time Physicians. Component of pay for all part-time physicians based on the relative recruitment difficul
for the specialty and location. This BOC was formerly known as special pay. Per Public Law 108 445, effective 1/8/2006,
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1113
Market Pay Full-time Physicians. Component of pay for all full-time physicians based on the relative recruitment difficultie
for the specialty and location. This BOC was formerly known as special pay. Per Public Law 108-445, effective 1/8/2006,
1114
Performance Pay for Physicians and Dentists Only. Component of pay which physicians and dentists may receive paid
a lump sum annually based on achievement or specific goals and objectives.
1115
1116
Senior Executive Service Bonus.

Re-employed Annuitants, Reimbursement to the Civil Service Retirement and Disability Fund for Re-employed
Annuitants.
1117
1118
1119
1120
1121
1122
1123
1124
1125
1126
1127
1128
1129
Saturday Premium Pay.

Premium Pay in Lieu of Overtime.
Employee Special Pay.
Geographic Pay.
Recruitment Bonus.
Retention Allowance.
Hazard Pay Differential.
Staffing Differential.
Supervisory Differential.
Relocation Bonus.
Physicians Comparability Allowance.
Incentive Awards, Cash or Non-Cash.
Foreign Language Awards: Limited to Law Enforcement Officers (LEOs).
1130
1131
1132
Locality Pay.
Credit Reform. (VACO use only)
Advanced Federal Employees Health Benefits (FEHB). Includes employee's share of advanced Federal Employees Hea
Benefits (FEHB). For employees in an insufficient or non-pay status, the employee's share will be charged as a salary
advance to the employee.
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1133
Employees Award Program - Residents, Fee Basis, Without Compensation (WOC) and Purchase and Hire. The
definition of an employee as set forth in 5 U.S.C. section 2105(a)(1) includes individuals in the civil service appointed by the
President, a Member of Congress, a member of a uniformed service or an individual who is an employee under section
2105(a)(1), among others. Includes also formal appointments as Without Compensation (WOC) employees under VA's
Voluntary Service program, manual 38 U.S.C. 4114 (now 7405) and VA Handbook 1620.1/1, paragraph 3a. All individuals
appointed must be engaged in the performance of a Federal function and remain under VA supervision and control.
Individuals who do not meet the definition of an employee and who may not participate in VAs Employee Recognit
and Awards Program are as follows: (1) voluntary service from students, VA Manual MP-5, Part 1, Chapter 300(4C)
(2) Fee Basis employees hired through the contract authority of 38 U.S.C. Section 513.
1134
Travel Savings Award Program. Incentive award given for the travel savings award program.
1136
1137
Repayment of Advanced FEHB Premiums.

Recoupment from Carriers of Advanced FEBH Paid by VA. Refund to VA from Carriers of Federal Employee Health
Benefits advanced for employees on leave without pay. Normally results from employee being approved for Workmen's
Compensation or disability retirement.
1138
Reservist Differential Pay & Interest. DFAS Pay Entitlement for Reservist Differential Pay & Reservist Interest.
1140
1150
1151
Clear Special Pay Transactions

Performance Awards.
Executive Nurses Special Pay. As defined by the Health Care Personnel Enhancement Act of 2004 (Public Law 108-445)
1152
Deactivated 10/1/06 Physicians Performance Pay Do not use.
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1153
Declared Emergency Incremental Pay. Includes the incremental cost of personal services related to the emergency,
including the additionally overtime, shift differential, hazardous duty, holiday pay, etc. incurred in connection with and directl
related to the Declared Emergency. It should be noted that this would also include regular pay for the duration of the Decla
Emergency for any positions that are temporarily or permanently added to the payroll to deal with the effects of the emergen
12 Personnel Benefits.
Benefits for currently employed Federal civilian, military and certain non-Federal personnel.
BOC
1201
1203
Benefits, Canteen Service.

Quarters, Subsistence and Laundry (QS&L) Allowances Provided Without Compensation (WOC) Employees.
1204
1205
1206
Office of Workers' Compensation Program Payments.

Uniform Allowances.
Unfunded Federal Employee Retirement System (FERS) Costs. To record unfunded costs related to FERS.
1207
1208
1209
1210
1211
Unfunded Post Retirement Pension Expense - CSRS.

Subsistence and Temporary Miscellaneous Moving Expenses.
Real Estate Costs.
Relocation Income Tax and [Federal/State] Withholding Tax.
Unfunded Post Retirement Other Retirement Benefits (ORB) Expense, Federal Employee Health Benefits (FEHB).
1212
1213
Federal Employees Life Insurance Fund - VA Share (FELIF).

Unfunded Post Retirement Other Retirement Benefits (ORB) Expense, Federal Employees' Group Life Insurance
(FEGLI).
1214
1215
Employers Tax, Old Age Survivors Disability Insurance (OASDI).

Flexible Spending Account (FSA) Program for Dependent Care Administration Costs.
Description
10
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1216
1217
Civil Service Retirement Fund - VA Share.

Flexible Spending Account (FSA) Program for Health Care Administration Fees.
1218
1219
1220
1221
1222
1223
Federal Employees Health Benefits - VA Share.

Living Allowances and Educational Assistance.
Medicare - VA Share.
Repayment Student Loan Program.
Federal Employees Retirement System (FERS) Regular Share.
Federal Employees Retirement System (FERS) Special VA Share, includes firefighters.
1224
1225
1226
1227
Federal Employees Retirement System (FERS) Thrift VA Share.

Fee Basis - OASDI - VA Share.
Fee Basis - Medicare - VA Share.
Changes in Actuarial Federal Employees' Compensation Act (FECA) Liability Expense. (VACO Station #150 use onl
1228
Accrued Federal Employees' Compensation Act (FECA) Expenses. (VACO Station #150 use only).
1229
1230
Accrued Annual Leave Expense. (VACO Station #150 use only).

Direct Payment of Closing Costs. To record income paid to employees for participation in the direct payment of closing
costs program.
Accrued Funded Annual Leave. To record accrued funded annual leave. (Supply Fund 36x4537, Franchise Fund
36x4539 and Canteen Service Revolving Fund 36x4014 use only)
1231
1232
FERS REG VA SHARE HIRED AFTER 12.
1233
FERS REG VA SHARE HIRED AFTER 12.
1234
Recruitment Bonus. To record recruitment bonus paid to employees.
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1235
Retention Allowance. To record retention allowance paid to employees.
1236
Relocation Bonus. To record relocation bonus paid to employees.
1237
Payroll Expenditure.
1238
Payroll Expenditure.
1283
Child Care Subsidy. To record employee benefits.
1284
Transit Benefit Pretax. To segregate the total cost of the Pre-Tax (Transit) Benefit Program. This BOC is expected to
maintain minimal cost and it will be cleared by the pre-tax employee withholdings deposited in the Transit Suspense Accoun
36X6501.
1285
1286
Transit Subsidy.
Liability Insurance Reimbursement Program. Includes supervisors, management and law enforcement officers, as defin
in 5 U.S.C. 8331 (20) or 8401 (17). Persons under the special 6(c) retirement system 20 years of service and age 50
retirement plan.
1287
Education Debt Reduction Program. To record payments for employees as prescribed by 38 U.S.C. 7681-7683. (VHA u
only)
1288
Garnishment Fee Cost. To record the fee charged by DFAS for wage garnishment on behalf of VA.
Benefits to certain former civilian and military

personnel.
13
Benefits
for Former
Personnel.
Benefits
to certain
former civilian
and military
personnel.
BOC
Description
12
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1301
1302
1303
1304
Severance Pay, Public Law 89-301.

Unemployment Compensation Payments.
Voluntary Separation Incentive.
Other Benefits.
13
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Object Code Requests (ccnumber is 202-461-6036.
ve; compensation for personal

ty; services rendered by
ifferential); allowances paid
cal-type employees.
ersonnel.
14
04/28/2015

1 for all other costs associated
571 for all other costs
ending.
15
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for professional, technical and

unction dental auxiliaries,
ocational nurses, occupational
iated with this fee basis
nals.
16
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er annum basis: Audiology and

h.D. or Masters).
ions and activities.
hetist (Sub-Object Codes 1063),
nd Nurse Anesthetists. See
(QS&L).
17
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Consultants or Trainees.
Public Law 89-516.
he-job injury status, as defined

EQ.
sonnel (13) are prescribed to

equirements. The total amount
d "13" budget object code
18
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rsonnel and non-Federal
ive recruitment difficulties for

-445, effective 1/8/2006, this
ve recruitment difficulties for the

5, effective 1/8/2006, this pay
e relative recruitment difficulties

108 445, effective 1/8/2006, this
19
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relative recruitment difficulties

108-445, effective 1/8/2006, this
d dentists may receive paid as
Fund for Re-employed
ced Federal Employees Health

be charged as a salary
20
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urchase and Hire. The

civil service appointed by the
employee under section
C) employees under VA's
ragraph 3a. All individuals
ervision and control.
n VAs Employee Recognition
5, Part 1, Chapter 300(4C) and
ederal Employee Health

approved for Workmen's
Reservist Interest.
f 2004 (Public Law 108-445).
21
04/28/2015

lated to the emergency,

n connection with and directly
for the duration of the Declared
th the effects of the emergency.
(WOC) Employees.
related to FERS.
Health Benefits (FEHB).
s' Group Life Insurance
22
04/28/2015

VACO Station #150 use only).
use only).
e direct payment of closing
4537, Franchise Fund
23
04/28/2015

This BOC is expected to

he Transit Suspense Account
nforcement officers, as defined

rs of service and age 50
U.S.C. 7681-7683. (VHA use
of VA.
24
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25
04/28/2015

Questions concerning additions, deletions or modifications of BOC should be directed toVA Cost Center/Bu
Cost and Debt Management Service/ Office of Financial Policy. OFPs main number is 202-461-6036.
OBJECT CLASS 20 - CONTRACTUAL SERVICES AND SUPPLIES
21 Travel and Transportation of Persons.
Includes charges incurred for transportation of Government employees or others, the per diem allowances
that are to be paid by the Government either directly or by reimbursing the traveler. Consists of both travel
and around the official station of an employee.
BOC
2101
Description
Permanent Duty Travel (Non-Taxable). Covers the cost of personnel transfers including tran
stations, to the extent that the reimbursement does not exceed IRS rates (FSC use only)
2102
PCS House Hunting Travel. Includes all travel and transportation expenses of the employee
new duty stations for the purpose of seeking residence quarters.
2103
Employee Training or Temporary Duty Travel (Prior to FY 2014). See 2170 and 2171 exce
2104
Employee Administrative Travel (Prior to FY 2014). See 2172 and 2173 except for not to ex
2105
Permanent Duty Travel. Meals only.
2106
Permanent Duty Travel (Taxable). For reimbursement of the cost of personnel transfers inclu
stations, to the extent such reimbursement exceeds IRS rates. (FSC use only)
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2111
Employee Medical Travel. Travel by employee performed directly in connection with the care
visits by medical personnel or social workers for medical care of patients in their homes or in c
contract sanitarium, state homes and nursing homes, and personnel such as chaplains and ph
charged to BOC 2172
2112
Beneficiary Travel - Common Carrier-Commercial Vendor. All costs relating to claims by a

(plan, bus, train, subway/light rail/Metro, taxi etc.
2113
Beneficiary Travel - Reimbursement to Eligible Beneficiary when Transported via Comm

expended by an eligible beneficiary for transport by common carrier/public transportation (plan
and lodging. Costs to access the common carrier, and other associated costs such as tolls, fe
special mode BOC.
2114
Donated Travel for Employees. Includes all travel performed by employees from General Po
training, contributing as a speaker, and conducting National VA Rehabilitation Special events.
2115
Donated Travel for Patients. Includes all travel performed

by patients from General Post Funds in connection with attending VAs National Rehabilitation
Summer Sports Clinic, Training-Exposure Experience Tournament, Wheelchair Games, & Win
centers for General Post Funds.
2119
Beneficiary Travel Other than Mileage. All beneficiary travel charges, EXCEPT MILEAGE,
service for beneficiaries, tokens and tickets. Mileage will be charged to BOC 2120.
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2120
Beneficiary Travel - Eligible Beneficiary when transported via POV - Mileage. All costs re
beneficiary for transport by Personally Owned Vehicle (POV) mileage reimbursement. This inc
meals, and etc.
2121
Local Transportation of Employees. Includes all local transportation; tickets, tokens, taxi an
employee's official duty station, except for local travel performed directly in connection with car
charged to BOC 2103 or 2104.)
2122
Travel of Witnesses. Government and non-Government employees called as witnesses in ad

or in behalf of employees.
2128
Non-Medical Beneficiary Travel. Includes all travel performed by beneficiaries in connection
2130
Rental of GSA Passenger Vehicles from Government Motor Pools. Includes costs inciden
stations served by General Services Administration (GSA)-authorized motor pools. See BOC
2134
Travel - Marketing - Enterprise Business Center Fund.
2140
Commercial Transportation Charges. Includes rental of passenger cars, charter of trains, b

rented or chartered conveyances specifically for the purpose of employee travel.
2150
Reimbursable Travel Expense. Travel relating to an employees official duties or employees

reimbursable spousal travel.
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2151
Non-VA Employee Administrative Travel. Travel directly related to the accomplishment of VA

audits; surveys; special studies and program evaluations; visits for general surveillance or to a
headstone inspections (Quality Assurance); travel in connection with coordinated research effo
instructor/speaker/EES Staff attendance at seminars, workshops, conferences, meetings or sy
chaplains and contact representatives. Rotating pharmacists will be posted to BOC 2111.
2160
Declared Emergency TDY. Includes all travel , meals and lodging expenses incurred in conn
clean-up, recovery and return to normal operations. No costs related to Permanent Change of
2170
Employee Travel to VA Sponsored or Co-Sponsored Training or Conferences. Travel cost

orientation, or conferences.
2171
Employee Travel to Non-VA Sponsored Training or Conferences. Travel costs reimbursed

conferences.
2172
Employee Travel to VA Sponsored or Co-sponsored Operational or Mission Events. Trav

Co-sponsored event when the event is directly related to the accomplishment of VA programs
regulation to perform audits, surveys, special studies and program evaluations, visits for gener
presentation or coordination of research results and related papers, instructor/speaker/workers
inspections. (except costs for VA-sponsored or Co-sponsored Training or Conferences, see BO
patient care or treatment).
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2173
Employee Travel to Non-VA Sponsored Operational or Mission Events. Travel costs reim
the event is directly related to the accomplishment of VA programs. Includes costs for instructo
presenting or coordinating research results and related papers (except costs for Non-VA spons
22 Transportation of Things.
Includes contractual charges incurred for the transportation of things (including animals) and for the care o
rental of trucks and other transportation equipment and reimbursements to Government personnel for the
trailers. Excludes transportation paid by a vendor, regardless of whether the cost is itemized on the bill for
BOC
2210
Description
Shipment of Bodies. Includes transportation of bodies of beneficiaries, except unclaimed bod
to BOC 2597.
2211
Declared Emergency Shipment of Bodies. Includes the shipment of the bodies of ineligible
Emergency.
2220
Other Shipments Non-Capitalized. Include freight and express shipment of personal effec
equipment; rental of trucks and vehicles for commercial sources to move goods and supplies.
separate purchase order must be established for the shipping cost using BOC 2220. If the shi
BOC as the goods ordered.
2224
Other Shipments--Related to Personal Property - Capitalized Assets. Includes transporta

property costs $1,000,000,000 or more (relates to general ledger account 1750). If the sh
separate purchase order must be established for the shipping cost using BOC 2224. If t
the same BOC as the goods ordered.
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2225
Other Shipments--Related to Real Property - Capitalized Assets. This BOC should only be
cost exceeds the purchase order threshold of $250, a separate purchase order must be establ
than the threshold, shipping is charged to the same BOC as the goods ordered.
2226
Other Shipments -- ADP Personal Property - Capitalized Assets. This BOC should only be
cost exceeds the purchase order threshold of $250, a separate purchase order must be establ
than the threshold, shipping is charged to the same BOC as the goods ordered.
2230
Shipment of Household Goods and Personal Effects. Includes freight, express, crating, pa
employees. The costs incurred for contractual services for storage and care of vehicles and st
2530.
2231
Shipment of Vehicles for Permanent Change of Station (PCS) Travel. Includes shipment c
2234
Other Shipments - Marketing - Enterprise Business Center Fund.
2240
Parcel Post Service. Includes costs for package delivery services (e.g., USPS, UPS, courier
2250
Rental of Trucks from Government Motor Pools (GSA). Includes costs incidental to the ope
served by GSA-authorized motor pools.
2280
Declared Emergency Shipments. Includes freight and express shipments of personal effects
equipment; rental of trucks and vehicles from commercial sources to move goods and supplies
Emergency. If the shipping costs exceed the purchase order threshold of $250, a separate pu
If the shipping cost is less than the threshold, shipping is charged to the same BOC as the goo
2298
Transportation - Service and Distribution Center Only. Includes transportation of Depot sto
Government agency (OGA) customers. (Service and Distribution Center use only).
31
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2299
Transportation - Other than Service and Distribution Center. Includes the transportation o
Distribution Center use only).
23 Rent, Communications and Utilities.
Charges for possession and use of land, structures or equipment owned by others and charges for commu
(SLUC) assessed by GSA and other rental of space and related services. Excludes charges for rental of tr
BOC
2301
Deactivated Fiscal Year 2013.
2302
2303
Voice. Recurring Costs. Recurring Voice Service and Installation charges; including, but not l
and local message unit charges.
2304
2305
2307
Data Communications Services. Recurring data charges and initial installation charges, incl
2310
Wireless Services. Recurring charges for Cell Phones, PDAs, External Pagers, Wi-Fi Service
2312
Communications - Other. Includes rental of post office boxes, cable or satellite television or
for under another BOC .
2313
Integrated Data Communications Utility (IDCU)/General Operating Expense (GOE). For o

(Automated Response System) charges. (VACO use only)
Description
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2315
Declared Emergency Communications. Includes the cost of all temporary communication s

immediate effects and aftermath of a Declared Emergency.
2320
Regular Mail Service. Applies to all stations and includes all ground mail services offered by
provided by USPS. Includes use of postage stamps, meter machines and pre-sort fees.
2321
Airmail and Air Freight Express Service. Applies to all stations and includes all air mail and
States Postal Service transactions use BOC 2320.)
2324
Software Rental and License Fees - Non-Capitalized. The rental, lease or license of compu
and extend the capabilities of IT equipment when the term of the lease or license is less than t
maintenance services and technical support to correct defects, provide upgrades and advice o
Excluded is software designed to Government specifications or changes, enhancements or ap
(see BOC 2515). (For capitalized lease or license fees see BOC 2335).
2329
Real Property Rental Owner Agents Commercial. Charges for VA property rented from ow
2330
Real Property Rental Rental Agents. Charges for VA property rented from commercial age
for rent from Owner Agents)
2331
Rental Property Rental GSA. Charges for VA property rented from GSA.
2332
Rental Property Other Federal Agency. Charges for VA property rented from a Federal ag
2333
Declared Emergency Rental/Lease of Space. Includes the cost of all clinical or office space
or office space (whether owned, rented or leased) rendered unusable by a Declared Emergenc
2334
Rent, Communications and Utilities - Marketing - Franchise Fund.
33
04/28/2015

2335
Software Lease and License Fees- Capitalized. The rental, lease or license of computer
and extend the capabilities of IT equipment when the term of the lease or license is at le
are software maintenance services and technical support to correct defects, provide up
software designed to Government specifications or changes, enhancements or applicat
(see BOC 2515). (For non-capitalized lease or license fees see BOC 2324.)
2341
Equipment Rentals. Includes rental of office machines (e.g., copiers, fax machines, shredder
equipment. See BOC 2343 for IT equipment rentals.
2342
2343
IT Equipment Rentals - Includes IT Hardware - IT equipment in data centers, servers, mass

videoconferencing units, workstations, thin client terminals, and mobile computing devices, etc
2345
2350
Audio/Video Media Rentals. Includes rental of all audio/video media (e.g., CDs, DVDs, Book
and training purposes.
2389
Purchased Chilled Water. Consumption units: Tons. MMBtu Suppliers: Utility, utility affiliate,
or institutional entity, Federal, state, regional or local Government entity or Indian tribe. Bills: M
a commodity consumption (usage) component, a customer charge and other line items. INPU
2390
Utility Services. Includes all categories of utility services. Not to be used in 8800 series of
34
04/28/2015

2391
Electricity Buildings. Consumption units: Kilowatt hours (kWh or kWhr). Suppliers: Utility
industrial or institutional entity, Federal, state, regional or local Government entity or Indian trib
INPUT BOTH TYPES OF BILLS. Consumption bills usually include a demand component in k
a customer charge and other line items. INPUT TOTAL BILL AMOUNT.
2392
2393
Water.
Purchased Steam, Heat and Hot Water. Consumption Units: Thousands of pounds (Mobs),
(City of ____), district energy system or company, industrial or institutional entity, independent
(typically shown in Mlbs/hour or MMBtu/hour) as well as a commodity consumption (usage) co
TOTAL BILL AMOUNT.
2394
Natural Gas Buildings. Consumption units: Btus, millions of Btus (MMBtu) therms (th), te
cubic feet (CCF), thousands of cubic feet (MCF). Suppliers: Utility, utility affiliate, municipality
company. Bills: May be separate bills for consumption and delivery/distribution. INPUT BOTH
commodity consumption usage component, along with a customer charge and other items. IN
2395
2396
Sewer.
Purchased Renewable Electric Energy Buildings. Consumption units: Kilowatt-hours (kW
independent company, industrial or institutional entity, Federal, state, regional or local Governm
be included on regular electric bill. If so, RENEWABLE ELECTRIC ENERGY PURCHASE MU
and charged to customer as green power or electricity from (a) renewable source(s). Green
separate purchase does not qualify. INPUT ONLY RENEWABLE LINE ITEM PURCHASE AMO
ELECTRICITY BILL.
35
04/28/2015

2397
Purchased natural gas from landfill/Biomass Buildings. Consumption units: Btus, millio
Dkth), cubic feet (CF), hundreds of cubic feet (CCF), thousands of cubic feet (MCF). Suppliers
or company, industrial or institutional entity, independent company or Indian tribe. Bills: May b
INPUT BOTH TYPES OF BILLS. Bill may include a demand component as well as a commod
other line items. INPUT TOTAL BILL AMOUNT.
2398
Purchased Renewable Thermal Energy. Consumption units: Thousands of pounds (Mlbs),

municipality (City of ____), district energy system or company, industrial or institutional entity, in
may be included on regular utility bill. RENEWABLE THERMAL ENERGY PURCHASE MUST
charged to customer as green energy or energy from (a) renewable source(s). INPUT ONLY
BILL AMOUNT IF SEPARATE RENEWABLE ENERGY BILL.
2399
Other Purchased Renewable Energy Buildings. Only input bills that do not fit into BOCs 2
input bills for renewable energy supplied for any other purpose. Consumption Units: Gallons
24 Printing and Reproduction.
Includes charges incurred for contractual printing and reproduction and the related composition and bindin
agencies or other units of the same agency (on a reimbursable basis) and commercial printers. Includes a
reimbursable basis. Includes also standard forms when specially printed or assembled to order and printe
BOC
2423
Description
Forms and Form Letters. Includes VA forms and form letters (standardized VA and local stat
specially printed or assembled to VA specifications. Also includes all processes of composition
Acquisition Regulation subpart 808.8; and the overprinting of forms and form letters.
36
04/28/2015

2424
Other Printing and Reproduction. Includes all printing and reproduction costs not otherwise
processes of composition, plate making, presswork, binding and rebinding of administrative iss
VA specifications), labels, legal briefs, letterheads, reprints of professional articles not available
records, etc., procured in accordance with VA Acquisition Regulation subpart 808.8. Also inclu
2434
Printing and Reproduction - Marketing - Enterprise Business Center Fund.
25 Other Contractual Services.
Includes contractual services for consulting and purchases of goods and services from Government accou
Governmental sources that provide management and professional support services. Includes other contra
classes for contractual services. Includes supplies and materials furnished by the contractor in connection
voucher. Excludes charges for services in connection with the initial installation of equipment when perform
charges incurred for contractual services for storage and care of vehicles and storage of household goods
BOC
Description
2500
2501
Caregiver Stipend
IT Network Maintenance. - Includes maintenance (scheduled, preventive, and/or performanc
3128.
2502
IT Peripheral Device Maintenance. Includes maintenance (schedule, preventative, and/or p

BOC 31xx. For use by all appropriations.
2503
Telecommunications Maintenance. Includes maintenance (scheduled, preventive, and/or pe
2504
2505
2506
VBA VRE CH31 CNTRCT CNSEL (GOE)

Rehabilitation Service Counseling. (VBA use only)
Employment Service Counseling. (VBA use only)
37
04/28/2015

2507
IT Videoconferencing Maintenance. Includes maintenance (scheduled, preventive, and/or p

in BOC 31xx.
2508
Declared Emergency Information Technology (IT) Support and Backup. Includes the cost
purchase of hardware/software, including its installation, necessary to augment/replace IT cap
2509
IT Computer Workstation Maintenance. Includes maintenance (scheduled, preventive, and

workstations, thin client terminals and/or diskless workstations, etc. as defined in BOC 31xx.
2510
Information Technology Support Services (Federal and Non-Federal Executive Branch A

support for Information Technology. Such as system design, analysis, performance, etc. Also
effective operation of IT systems.
2511
IT Hosting Services. Includes purchase of computer processing time and support such as da
2512
Other Contractual Services - Marketing - Enterprise Business Center Fund.
2513
IT Computer Server/System Maintenance. Includes maintenance (scheduled, preventive, a

as defined in BOC 31xx.
2514
Advisory and Assistance Contracts. To record costs of contracts related to management an

studies, analyses, evaluations, which improve overall organization of program management, lo
surveys and other studies, analyses and evaluations; and engineering and technical services.
38
04/28/2015

2515
Systems Analysis and Programming Support for Internally Developed Software. Include
software. Internal use software may be commercial off-the-shelf software, internally developed
developed software. These costs are limited to the costs incurred prior to the point manageme
be completed and used to perform the intended function. Software includes the application an
documentation pertaining to the operation of a computer system or program. For costs incurre
BOC 3124 or 3134. BOC 2515 also includes costs incurred to convert data from a legacy syst
2516
Services -- Other -- Supply Fund -- One VA+ Fund Program. Includes all services purchase
BOC 2529 for Goods purchases.)
2517
Information Resources Studies (Commercial Supplier). Studies or reports including requir

studies; security, risk or vulnerability analyses. For use by all appropriations.
2518
Service and Reclamation (S&R) Outsource Program. Includes customer request for mainte
(Supply Fund use only)
2519
Service and Reclamation (S&R) Drop Shipment. Repaired medical equipment shipped dire
2520
Repair of Furniture and Equipment. Includes maintenance and repair of medical, administra
cleaning and repairing furnishings; and sharpening of surgical instruments, kitchen tools, lawn
2543.
2521
Interest Payments - Back Pay Settlements. Interest paid as a result of retroactive adjustme
39
04/28/2015

2522
Permanent Change of Station Property Management Services (Foreign). Includes cost to

services in three circumstances: (1) when an employee transfers in the interest of the Governm
of duty is transferred back to a different non-foreign area office station than the one he/she left
change of station (Foreign). (Non-Taxable) (FSC use only)
2523
Fee Basis Purchase Card Payment Processing. To record costs for transactional processin
2524
Permanent Change of Station Property Management Services (Domestic). Includes cost

services. (Taxable) (FSC use only)
2525
2526
Interest Back Pay Paid by Other Governmental Agencies.

Storage of Household Goods (After 30 Days). Includes charges incurred after the thirtieth d
personal effects associated with a permanent change of station. (Taxable) (FSC use only).
2527
Declared Emergency Interior and Refurbishment. Includes the cost to clean up/refurbish c
restore it to operational status. Costs to repair structural damage should be recorded in BOC
2528
Department of Homeland Security Services. To record charges for security services billed f
2529
Goods - Other - Supply Fund One VA + Fund Program. Includes all goods purchased thro
2516 to purchase Services.)
2530
Storage of Household Goods (First 30 days). Includes charges incurred for storage and ca
associated with a permanent change of station. (Non-Taxable) (FSC use only).
2531
Relocation Services. Includes commercial relocation services for the sale of personal reside
40
04/28/2015

2532
Special services provided by GSA services, over and above the basic SLUC rental charg
or modifications to the existing rented/leased facility or utility services provided over and above
2533
2534
Loan Guaranty Program (LGP) Management Broker Commissions. (VBA use only)
2535
Interior Decorating Services. Includes the cost of all contract services for an interior design
2536
Declared Emergency Burial of Unclaimed Bodies. Includes the cost of burial, temporary in
or directly related to a declared emergency.
2537
Declared Emergency Non-Clinical Contract Services. Includes the cost of all non-clinical c
Declared Emergency and not covered by one of the other Declared Emergency BOCs.
2538
Declared Emergency Clinical Contract Services. Includes the cost of all temporary clinical
etc.) required as a result of and directly related to a Declared Emergency either to replace cap
requirements.
2539
General Costs on REO Properties. Covers upkeep of buildings and grounds. (VBA use only
2540
Laundry and Dry-Cleaning Services. Includes charges for laundry and dry cleaning services
2541
Loan Guaranty Incentive Payments. To record incentive payments to FMS from the VA Loan
2542
Cleaning and Janitorial Services for Buildings and Other Items. Includes contracts for jan
disposal of waste and ashes; and recycling (including tire and oil removal, etc.).
2543
Recurring Maintenance and Repair Services. Includes maintenance and inspection of build
plumbing, roofs and other comparable items or structures and special use equipment and distr
41
04/28/2015

2544
Mobile Computing Devices Maintenance. Includes maintenance (scheduled, preventive, an

tablets, etc. (regardless of operating system used) as defined in BOC 31xx.
2545
Taxes on REO Properties . Covers tax payments on VA-owned properties to local municipali
(VBA use only)
2546
2548
REO Withdrawn Properties. (VBA use only)

Utility Plant Operations. Includes operation, maintenance and repair of heating and air cond
2549
Roads and Grounds Maintenance. Includes maintenance of roads and grounds, landscapin
airfields or hello-pads.
2550
Portfolio Loan System (PLS) Loan Sales Discounts. (VBA use only)
2551
Prosthetic Repair Services. Includes repair to prosthetic appliances, sensory aids, cosmetic
eye dogs; and repairing and re-weaving of clothing damaged by wearing of prosthetic applianc
the Home Dialysis program.
2552
Prosthetic Contractual Services. Includes. costs associated with the Home Improvement an
Telehealth program and other contractual services for prosthetic programs, such as DME servi
contracts)
2553
2554
2555
2556
Miscellaneous Contractual Services for Indigent Veterans.

Property Sales Adjustments. (VBA use only)
REO Sales Costs. Covers all loan grant program commissions paid to brokers for the sale of
2557
Reimbursement for Medical Care. Include costs associated with reimbursing family membe
health insurance has been billed and family member has paid amounts owed for care when co
care for the health conditions specified in the Act and any associated conditions.
42
04/28/2015

2558
General Expenses. Not tied to any specific loan. (VBA use only)
2559
VBA Insurance Interface. (VBA use only)
2560
Medical Care Contracts and Agreements with Institutions and Organizations. Includes c
reimbursements at contract per-diem rates for hospitalization; dialysis treatment furnished by a
projects; contracted EMS services. BOC 2579 should be used for contractual costs associated
Medical contracts and agreements must use BOC 2580. This BOC should never be used for d
2561
Fee Basis - Physician Services (On-Station Only). Includes physician services on-station o
services. Also includes any supplemental physician medical fees charged in connection with c
counseling program. See BOC 1011 for OASDI charges.
2562
Non-VA Medical and Nursing Service (Off-Station Only). Includes professional, technical, m
station professional, technical, medical and nursing services. Also includes any supplemental
treatment and fee consultations for the readjustment counseling program.
2563
Enhanced Sharing Nursing (38 U.S.C. 8153). Costs to contract for nursing services using
agencies such as temporary nursing staff, where any nursing patient care is provided on statio
2564
Fee Basis Nursing Services (On-Station Only). Includes nursing services on-station only.
services. See BOC 1068 for OASDI Charges.
2565
Audit Recovery Transactions. Includes costs associated with the audit of inpatient fee claim
2566
Fee Basis Other than Physician and Nursing Services (On-Station Only). Includes profe
nursing services. See BOC 1036 for OASDI Charges.
43
04/28/2015

2567
Enhanced Sharing Other Health Care Services (38 U.S.C. 8153). Costs to contract for ot
U.S.C. 8153 contract authority. Use BOC 2568 for space, 2592 for non clinician services and
2568
Enhanced Sharing Space (38 U.S.C. 8153). Costs to contract for space using 38 U.S.C. 8
2569
Emergency Treatment of Veterans. Provides for reimbursement of emergency treatment of

(Public Law 106-117, section 111).
2570
Non-VA Dental Services - Off-Station. Includes fee services (off-station) for dental treatment
2571
Fee Dental Service - On-Station. Includes fee services (on-station) for dental treatment for V
2572
Services Purchased or Sold by a VHA Special Clinical Resource Center. Includes service
cost or refund of clinical activities performed by other facilities such as services by special Clin
2573
Services Purchased or Sold by a VHA Special Administrative Resource Center. Includes

Includes cost or refund of administrative activities performed by other facilities such as a Centr
2574
Home Oxygen - Contractual Agreement. Includes supply and service costs associated with
contractual agreement. (See also BOC 2674.) Usage is restricted to cost center 8272.
2575
Other Contract Hospitalization. Includes cost of non-VA hospitalization provided under the a
rates excluding sharing agreements.
2576
Consultants and Attending's. Includes the costs associated with consultants and Attending's
2577
Representation Allowance, Manila, Philippine Islands. Applies to cost center 3010 only an
44
04/28/2015

2578
Official Residence Allowance, Manila, Philippine Islands. Applies to cost center 3010 only.
2579
Scarce Medical Specialist Contracts. Includes the costs associated with scarce medical spe
2580
Non-Medical Contracts and Agreements with Institutions and Organizations. Includes co

include contracted security guards; transcription services contracts; advertising expenses; lice
cases. These contracts are not executed under the sharing authority.
2581
Contracts and Agreements with Individuals for Personal Services. Includes payments to
and ancillary services, lecturers and organists. Also includes appraisals and compliance inspe
reported on by personnel reporting systems. Contractual costs associated with consultants an
2582
Incentive Therapy. Costs of remuneration to patients under 38 U.S.C. 1718 for services utiliz
2583
Tuition and Registration Within the Government. The contracts and agreements are for tui
conferences or meetings within the Government. (Excludes charges to construction appropria
2584
Tuition and Registration Outside the Government. The contracts and agreements are for t
conferences or meetings outside the Government. (Excludes charges to construction appropr
2585
College Work-Study Program. Restricted to compensation payments applicable to the colleg

Higher Education Act, as amended by Public Law 90-575.
2586
Enhanced Sharing Physicians in VA Facilities (38 U.S.C. 8153). Costs to contract for phy
contract authority. Use BOC 2591 for contracted physicians outside the VA facility.
45
04/28/2015

2587
House Staff Contracts. Includes contracts with affiliated universities for the payment of resid
BOC is restricted to Central Office (14) approval.
2588
Loan Guaranty Scrub Charges. Contracts and agreements to search for delinquent taxes on
2589
Compensated Work Therapy. Payments made or due to patients for participation in Compen
2590
VA/DoD Sharing Agreement (38 U.S.C. 8111). All costs associated with health care services
outpatients. (38 U.S.C. 8111).
2591
Enhanced Sharing Physicians Outside the VA Facility (38 U.S.C. 8153). Costs to contrac
using 38 U.S.C. 8153 contract authority.
2592
Enhanced Sharing Clinicians (Non-physicians) (38 U.S.C. 8153). Costs to contract for cl
technicians, etc.) using 38 U.S.C. 8153 contract authority.
2593
Offset/Collection Fee. Includes all payments to IRS for tax refund offset collections.
2594
C&P Medical Examinations. To record costs for contract and non-contract services for medic
2595
Education and Training Reporting Allowances (38 U.S.C. 3684). Reports by Veterans, elig
only)
2596
Contracts with State Approval Agencies. Includes payments to States for the approval and
use only)
2597
Burial Costs for Unclaimed Bodies. Includes all costs for the burial of unclaimed bodies inc
2598
Non-VA Hospital and Outpatient Treatment. Includes cost for outpatient visits and all amoun
for hospital days of care for medical services under 38 U.S.C. 610 663; and all incidental costs
provided off-station.
2599
Depreciation Charges. Computed by the Fixed Assets System (FAS) for posting to the FMS
46
04/28/2015

26 Supplies and Materials.
Includes all commodities whether acquired by formal contract or other form of purchase which are (a) ordin
(b) converted in the process of construction or manufacture or (c) used to form a minor part of equipment o
accounts, or (d) is purchased for permanent release to beneficiaries.
BOC
2610
Description
Food. Includes food purchased for patient meals, refreshments for approved occasions (e.g. a
canteen.
2620
Office Supplies. Includes pencils, paper, calendar pads, stenographic notebooks, blank book
little monetary value, such as desk trays, pen sets and calendar stands. Also includes labels, d
forms that are not specially printed or assembled to VA specifications.
2623
Recording Media. Includes, but is not limited to, purchase of all blank or unused removable r
includes tapes, disks, diskettes, CDs, etc. (For use by both Medical and IT appropriations).
2625
Medical, IT Supplies, Internal Components, and Materials. Unit Cost of Less than $300 an
components such as mother boards, disk drives, keyboards, mouse, card readers, electronic s
memory chips, interconnect cable/wire, and other materials supporting Medical and IT comput
cords, mounting brackets, headsets and shoulder rests, etc.; and telephone instruments includ
meet the threshold amount of less than $300 for expendable property. (For use by both Medica
2631
Drugs/ Medicines. Includes drugs and medicines used for prevention, diagnosis, research or
products; anesthetics and medical or surgical gases. Excludes blood, blood products and den
Home Dialysis program that are not necessarily costed to cost center 8224.
47
04/28/2015

2632
Other Medical and Dental Supplies (also Expendable Property). Includes hospital and sur
experimentation and research, x-ray films and tubes for medical and dental purposes; physica
clinical diagnosis and therapy; dental supplies such as amalgams and gold; items of glassware
BOC 2692.
2633
Chemical Supplies. Includes laboratory chemicals, reagents, stains and culture media. Excl
2634
Supplies and Materials - Marketing - Enterprise Business Center Fund.
2635
Blood Products. Includes human whole blood and blood derivatives, including plasma substi
transfusions and commercial sources).
2636
Prescriptions. Includes only prescriptions filled by non-VA pharmacies. Does not include oxy
2637
Declared Emergency Humanitarian Supplies. Includes the cost of all supplies (clinical, pha
of non-eligible individuals provided as a result of and in direct connection with a Declared Eme
2645
Books, Periodicals, and Newspapers. Includes all books for legal, medical and patient libra
job performance and improvement. Includes books in microfilm format, illustration charges, co
lists (micro format or print) and non-serial Government documents. Also includes newspapers
conduct of VA duties.
2647
Audio/Video Media. Includes prerecorded material such as audiocassettes, videocassettes, f

charged to BOC 2350.
2650
Fuel Oil (Heating Oil/Diesel). ONLY INPUT BILLS FOR FUEL OIL, HEATING OIL, OR DIESE
BOILERS0. Consumption units: Gallons of distillate fuel oil/diesel (No. 1, No. 2, No. 3, No. 4)
company or affiliate or independent company/distributor. Bills: INPUT TOTAL BILL AMOUNT.
48
04/28/2015

2651
Coal. Consumption Units: Tons or short tons. Suppliers: Utility, utility affiliate or independent c
2652
Liquefied Petroleum Gas (LPG)/PropaneHeating and Cooking. Only input Bills for LPG/
LPG/Propane supplied for any other purpose. Consumption Units: Gallons of LPG, propane,
isobutylene. Suppliers: Utility affiliate, oil/gasoline company or affiliate or independent compa
2654
Fuel for Fleet Vehicles Only. Only input bills and receipts for fuel for Fleet Vehicles. Do not i
Units: Gallons. Suppliers: Oil Company or affiliate or independent fuel company.
2655
Auto Gasoline Non-Fleet Vehicles & Other Equipment. Only input bills for auto gasoline s
for auto gasoline supplied for fleet vehicle use. Consumption Unit: Gallons. Suppliers: Oil/ga
INPUT TOTAL BILL AMOUNT.
2656
Liquefied Petroleum Gas (LPG) /Propane Non-Fleet Vehicles & Other Equipment. Only
heating/cooking and only for non-fleet vehicles and other equipment. See BOC 2652 for propa
propane, ethane, ethylene, propylene, normal butane, butylenes, isobutene or isobutylene. Su
company. Bills: INPUT TOTAL BILL AMOUNT.
2657
Diesel/Distillate Non-Fleet Vehicles & Other Equipment. Only input bills for diesel/distilla
bills for diesel/distillate supplied for fleet vehicle use. Consumption Units: Gallons of diesel or
Oil/gasoline company or affiliate or independent company/distributor. Bills: INPUT TOTAL BIL
2658
Other Non-renewable Fuel Non-Fleet Vehicles & Other Equipment. Only input bills for n
uses that do not fit into BOCs 2655, 2656 and 2657. Do not input bills for fuel supplied for flee
Bills: INPUT TOTAL BILL AMOUNT.
49
04/28/2015

2659
Renewable Fuels Non-Fleet Vehicles & Other Equipment. Only input bills for renewable
input bills for renewable fuel supplied for fleet vehicle use. Consumption Units: Gallons/other
2660
Operating Supplies and Materials. Includes all operating supplies not defined in other 2600
softening salts, soaps, toilet tissue, facial tissue, garbage and trash cans, special cleaners, saf
cleaning fluids and bleaches. Also includes plants, fertilizers and seeds used in patient agricu
dishes, glassware, silverware, paper cups, detergents, etc., clothing and personal items for ind
unexposed film and law enforcement firearm supplies such as ammunition and holsters.
2665
Linen Items. Includes clothing furnished to the patient, e.g., pajamas, bathrobes and gowns a
e.g., sheets, pillowcases, blankets/bedspreads, bath towels, washcloths and laundry bags. Als
napkins, restraints, hand towels, surgical linens and scrub suits. Includes specialty items such
and cubicle curtains. Limited to cost centers 8201, 8281, 8570 and 8571.
2666
Employee Uniforms and Protective Clothing. Includes cost of uniforms issued to operating
infection, contamination or injury to a person. Includes damage to employees non-issue appa
gloves, goggles, rubber aprons, isolation gowns, masks and parkas and protective articles suc
2670
Maintenance Supplies and Materials. Includes all maintenance supplies not defined in othe
equipment, furnishings and minor equipment and tools of little monetary value. Includes suppl
construction projects.
2674
Home Oxygen - Prosthetic Supplies/Appliances. Includes the purchasing of new prosthetic

tubing, filters, etc.) associated with the Home Oxygen/Home Respiratory Care Therapy Progra
expenditures should be reflected in BOC 2574. This BOC is restricted to cost center 8272.
50
04/28/2015

2690
Service and Reclamation. Repair and replacement inventory parts. (Supply Fund use only)
2691
Flags. Excludes burial flags chargeable to 36X0102.
2692
Prosthetic Supplies. Includes complete prosthetic appliances; sensory aids; stump socks; he
temporary crutches; splints and casts; transmitters (used with a pacemaker); beds altered to th
bathtub; food can openers for prosthetic patients; dental prostheses supplies and raw material
pacemakers. The cost for all prosthetic devices used in the operating room and implanted in t
Excludes costs of the Home Dialysis program. This BOC is restricted to cost centers 8123, 82
2693
Home Dialysis Equipment and Supplies. Includes dialysis equipment and recurring prosthe
Also includes repairs to dialysis equipment provided Veterans under the Home Dialysis progra
2696
Supply Fund Inventory - Held for Sale.
51
04/28/2015

be directed toVA Cost Center/Budget Object Code Requests (cc-bocrequests@va.gov) in the Cash,
n number is 202-461-6036.
others, the per diem allowances while in authorized travel status and other expenses incident to travel
traveler. Consists of both travel away from official stations, local travel and transportation of persons in
Description
ersonnel transfers including transportation while in route between employees' old and new official
IRS rates (FSC use only)
ation expenses of the employee and spouse or of either of them, for one round trip between the old and
s.
014). See 2170 and 2171 except for not to exceed travel authorizations.
72 and 2173 except for not to exceed travel authorizations.
cost of personnel transfers including transportation while in route between employees old and new
(FSC use only)
52
04/28/2015

ectly in connection with the care and treatments of medical beneficiaries, e.g., employee attendants,
of patients in their homes or in connection with Foster Home and Trial Visit programs; inspection of
onnel such as chaplains and pharmacists rotating between facilities (other rotating personnel will be
All costs relating to claims by a commercial vendor for travel by common carrier/public transportation
y when Transported via Common Carrier. All costs relating to reimbursement of personal funds
arrier/public transportation (plane, bus, train, subway/light rail/Metro, taxi etc.) and any associated meals
ssociated costs such as tolls, ferry fares, parking, & etc. will be charged to appropriate mileage or
by employees from General Post Funds in connection with activities such as Research, attending
A Rehabilitation Special events. Limited to the 8800 series cost centers for General Post Funds.
ing VAs National Rehabilitation Special events such as Creative Arts Festival, Golden Age Games,
ment, Wheelchair Games, & Winter Sports Clinic but not all inclusive. Limited to the 8800 series cost
el charges, EXCEPT MILEAGE, will be charged to this BOC. This includes items such as ambulance
harged to BOC 2120.
53
04/28/2015

via POV - Mileage. All costs relating to reimbursement of personal funds expended by an eligible
mileage reimbursement. This includes associated costs such as tolls, ferry fares, parking, lodging,
portation; tickets, tokens, taxi and other cash fares, mileage, etc., for travel within the immediate area of
ed directly in connection with care and treatment of medical beneficiaries. (VBA local travel should be
loyees called as witnesses in adverse administrative proceedings whether in behalf of the Government
d by beneficiaries in connection with vocational counseling. (VBA use only)
r Pools. Includes costs incidental to the operation of interagency motor pool vehicles. To be used by
horized motor pools. See BOC 2250 for the rental of GSA trucks from the Government Motor Pool.
senger cars, charter of trains, buses, vessels or airplanes and expenses incidental to the operation of
f employee travel.
ees official duties or employees training when the expenses are reimbursed to VA. Also includes
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ted to the accomplishment of VA programs. Includes travel required by law or regulation to perform
s for general surveillance or to attend staff meetings; staff and technical visits to national cemeteries and
n with coordinated research efforts; presentation of research results and related papers;
ps, conferences, meetings or symposia of organizations; and travel of rotating personnel such as
will be posted to BOC 2111.
ging expenses incurred in connection with and directly related to dealing with the emergency itself, its
related to Permanent Change of Station (PCS) are to be placed in this BOC.
ng or Conferences. Travel costs for employee's attendance at VA sponsored or Co-sponsored training
ences. Travel costs reimbursed for employee attendance to Non-VA sponsored training and
tional or Mission Events. Travel costs reimbursed for Government Employees to a VA Sponsored or
ccomplishment of VA programs or operations. Administrative travel such as; required by law or
ram evaluations, visits for general surveillance or to attend staff meetings, quality assurance,
pers, instructor/speaker/workers, staff and technical visits to national cemeteries and headstone
Training or Conferences, see BOC 2170. See BOC 2111 for travel costs of personnel performing direct
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sion Events. Travel costs reimbursed for Employee attendance to a Non-VA Sponsored event when
ams. Includes costs for instructor/speaker/attendance at events as presenters/workers and staff
(except costs for Non-VA sponsored Training or Conferences; see BOC 2171).
ding animals) and for the care of such things while in process of being transported. Includes postage,
Government personnel for the authorized movement of their household goods and effects or house
he cost is itemized on the bill for the commodities purchased by the Government.
Description
eficiaries, except unclaimed bodies. Cost for the transportation of unclaimed bodies should be charged
pment of the bodies of ineligible individuals required as a result of or directly related to a Declared
ress shipment of personal effects of deceased beneficiaries; contractual transfers of supplies and
es to move goods and supplies. If the shipping cost exceeds the purchase order threshold of $250 , a
cost using BOC 2220. If the shipping cost is less than the threshold, shipping is charged to the same
ed Assets. Includes transportation charges for shipment of personal property when the personal
edger account 1750). If the shipping cost exceeds the purchase order threshold of $250, a
ping cost using BOC 2224. If the shipping cost is less than the threshold, shipping is charged to
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ssets. This BOC should only be used if the shipping cost is greater than the threshold. If the shipping
e purchase order must be established for the shipping cost using BOC 2225. If the shipping cost is less
e goods ordered.
ssets. This BOC should only be used if the shipping cost is greater than the threshold. If the shipping
e purchase order must be established for the shipping cost using BOC 2226. If the shipping cost is less
e goods ordered.
udes freight, express, crating, packing and handling of household goods and personal effects of
rage and care of vehicles and storage of household goods and personal effects will be charged to BOC
CS) Travel. Includes shipment costs of vehicles, foreign and domestic.
Fund.
vices (e.g., USPS, UPS, courier services, etc.) Express mail service is charged to BOC 2321.
ludes costs incidental to the operation of interagency motor pool trucks. This is to be used by stations
ss shipments of personal effects of deceased beneficiaries; contractual transfers of supplies and

ces to move goods and supplies when done in connection with and directly related to a Declared
hreshold of $250, a separate purchase order must be established for the shipping cost using this BOC.
ged to the same BOC as the goods ordered.
udes transportation of Depot stock such as pharmaceuticals and flags shipped to VA and other
tion Center use only).
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r. Includes the transportation of things/merchandise for miscellaneous programs. (Service and
y others and charges for communications and utility services. Includes standard level user charges
Excludes charges for rental of transportation equipment that is classified under object class 21 or 22.
Description
tion charges; including, but not limited to, Toll free charges, Calling Cards, Intra and Inter Lata toll calls,
d initial installation charges, including, but not limited to recurring LAN, WAN, and VTC.
, External Pagers, Wi-Fi Services and other wireless communications devices.
s, cable or satellite television or radio services and any communication services not otherwise provided
perating Expense (GOE). For offsetting all GOE charges for IDCU systems usage as well as GSA-ARS
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all temporary communication set up fees, hardware, service fees, etc. incurred to deal with the
ground mail services offered by entities such as UPS, DHL, and FedEx. Includes all mail services
achines and pre-sort fees.
ons and includes all air mail and air freight services offered by any private company. (For all United
rental, lease or license of computer programs, procedures, rules or routines designed to make use of
he lease or license is less than two years and the cost is less than $1,000,000. Included are software
provide upgrades and advice on the use of existing features and annual license renewals for software.
r changes, enhancements or applications made to accommodate specific Government requirements
OC 2335).
s for VA property rented from owner agents. (Use BOC 2330 for rent from Rental Agents.)
erty rented from commercial agents who will issue a 1099 to landlords they represent. (Use BOC 2329
ed from GSA.
operty rented from a Federal agency other than GSA.
cost of all clinical or office space rented/leased during a Declared Emergency to replace existing clinical
usable by a Declared Emergency.
e Fund.
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lease or license of computer programs, procedures, rules or routines designed to make use of
of the lease or license is at least two years or more and the cost exceeds $1,000,000. Included
to correct defects, provide upgrades and advise on the use of existing features. Excluded is
es, enhancements or applications made to accommodate specific Government requirements
see BOC 2324.)
copiers, fax machines, shredders, etc.), engineering (utility) equipment and rentals of medical
t in data centers, servers, mass storage units, networking equipment, telecommunication equipment,
d mobile computing devices, etc.) that is rented or leased from a vendor as defined in BOC 31xx series .
o media (e.g., CDs, DVDs, Books on Tape, video tapes, etc.) for administrative, recreational, religious
Suppliers: Utility, utility affiliate, municipality (City of ____), district energy system or company, industrial
ent entity or Indian tribe. Bills: May include a demand component (tons/hour or MMBtu/hour) as well as
arge and other line items. INPUT TOTAL BILL AMOUNT.
t to be used in 8800 series of accounts.
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kWh or kWhr). Suppliers: Utility, utility affiliate, municipality (City of ____), independent company,
Government entity or Indian tribe. Bills: May be separate bills for consumption and delivery/distribution.
clude a demand component in kilowatts (kW) as well as a commodity consumption (usage) component,
MOUNT.
Thousands of pounds (Mobs), millions of Btu (MMbtu). Suppliers: Utility, utility affiliate, municipality
institutional entity, independent company or Indian tribe. Bills: May include a demand component
modity consumption (usage) component, along with a customer charge and other line items. INPUT
s of Btus (MMBtu) therms (th), tens of therms (dekatherms) (Dth or Dkth), cubic feet (CF), hundreds of
Utility, utility affiliate, municipality (City of ____), oil/gasoline company or affiliate or independent
livery/distribution. INPUT BOTH TYPES OF BILLS. Bill may include a demand component as well as a
mer charge and other items. INPUT TOTAL BILL AMOUNT.
mption units: Kilowatt-hours (kWh or kWhr). Suppliers: Utility, utility affiliate, municipality (City of ___),
state, regional or local Government entity or Indian tribe. Bills: If purchased from utility, charges may
TRIC ENERGY PURCHASE MUST BE SHOWN ON THE BILL AS A SEPARATE LINE ITEM, identified
a) renewable source(s). Green power component of regular electric bill that is not charged as a
LE LINE ITEM PURCHASE AMOUNT, OR INPUT TOTAL BILL AMOUNT IF SEPARATE RENEWABLE
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Consumption units: Btus, millions of Btu (MMBtu), therms (th), tens of therms (dekatherms) (Dth or
s of cubic feet (MCF). Suppliers: Utility, utility affiliate, municipality (City of ____), district energy system
any or Indian tribe. Bills: May be separate bills for consumption (usage) and delivery/distribution.
omponent as well as a commodity consumption (usage) component along with a customer charge and
: Thousands of pounds (Mlbs), millions of Btu (MMBtu), tons. Suppliers: Utility, utility affiliate,
industrial or institutional entity, independent company or Indian tribe. Bills: If purchased from utility,
L ENERGY PURCHASE MUST BE SHOWN ON THE BILL AS A SEPARATE LINE ITEM, identified and
ewable source(s). INPUT ONLY RENEWABLE LINE ITEM PURCHASE AMOUNT, OR INPUT TOTAL
ut bills that do not fit into BOCs 2396 or 2398 supplied for building uses (e.g., heating, cooling). Do not
e. Consumption Units: Gallons, other. Bills: Input total bill amount.
related composition and binding operations performed by the Government Printing Office, other
commercial printers. Includes all common processes of duplicating obtained on a contractual or
r assembled to order and printed envelopes and letterheads.
Description
(standardized VA and local station); standard, optional and other Government agency forms when
des all processes of composition, plate making, presswork and binding procured in accordance with VA
orms and form letters.
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eproduction costs not otherwise provided for under the 2420 series of budget object codes. Includes all
nd rebinding of administrative issuances, decalcomania, printed envelopes (printed or manufactured to
rofessional articles not available as a supply item and the rebinding of books, journals, periodicals,
ulation subpart 808.8. Also includes the overprinting of any of the above-mentioned items.
ss Center Fund.
ervices from Government accounts. Includes consulting services acquired by contract from nonservices. Includes other contractual services with the public that are not classified under other object
d by the contractor in connection with services even though they may be separately itemized on the
ation of equipment when performed by the vendor and classified under object class 31. Includes
and storage of household goods including those associated with a permanent change of station.
Description
, preventive, and/or performance) contract charges for IT network equipment/system as defined in BOC
schedule, preventative, and/or performance) contract charges for IT peripheral devices as defined in
scheduled, preventive, and/or performance) contract charges for PBX/telecom systems.
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scheduled, preventive, and/or performance) contract charges for videoconferencing systems as defined
and Backup. Includes the cost of all systems support provided by private contractors and the rental or
sary to augment/replace IT capabilities directly related to and affected by the Declared Emergency.
ance (scheduled, preventive, and/or performance) contract charges for standalone desktop PC
etc. as defined in BOC 31xx.
n-Federal Executive Branch Agency Supplier). Includes labor, consulting services and programming
nalysis, performance, etc. Also includes services to assist and advise management on efficient and
ng time and support such as database processing applications and computer server time.
ess Center Fund.
nance (scheduled, preventive, and/or performance) contract charges for computer server and systems
racts related to management and/or professional (non-medical) support services. This would include,
tion of program management, logistics management, project monitoring and reporting, data collecting,
neering and technical services.
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Developed Software. Includes studies, analyses and evaluation costs incurred for internal use
elf software, internally developed software with or without a contractors assistance or contractorred prior to the point management determines that it is more likely than not that the software project will
ware includes the application and operating systems, programs, procedures, rules and any associated
m or program. For costs incurred after the decision is made to authorize and commit to the project, see
convert data from a legacy system to the new internal use software.
. Includes all services purchased through the One VA+ Fund in accordance with 38 U.S.C. 8121. (Use
udies or reports including requirements analysis; cost-benefit analysis; conversion studies; feasibility
ppropriations.
des customer request for maintenance and repair of small medical equipment such as endoscopes.
medical equipment shipped directly from vendor to the customer. (Supply Fund use only)
and repair of medical, administrative, technical, recreational, portable and operating equipment;
instruments, kitchen tools, lawnmowers and tools. For repair of building service equipment see BOC
a result of retroactive adjustments on court awarded or agency approved settlements.
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ces (Foreign). Includes cost to the relocation services contractor to pay for property management
rs in the interest of the Government to a foreign area, (2) when an employee assigned to a foreign post
station than the one he/she left when transferred to a foreign area and (3) in cases of temporary
costs for transactional processing and vendor recruitment for Central Fee Program.
ces (Domestic). Includes cost to the relocation services contractor to pay for property management
rges incurred after the thirtieth day for storage and care of vehicles and storage of household goods and
n. (Taxable) (FSC use only).
the cost to clean up/refurbish clinical and office space owned, rented or leased by the Department and
ge should be recorded in BOC 3253.
ges for security services billed for by the Department of Homeland Security.
ncludes all goods purchased through the One VA+ Fund in accordance with 38 U.S.C. 8121. (Use BOC
rges incurred for storage and care of vehicles and storage of household goods and personal effects
(FSC use only).
s for the sale of personal residences in connection with a permanent change of station move.
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e the basic SLUC rental charges. Includes extra protection, interior and exterior cleaning, alterations
ervices provided over and above the normal tour of duty charges. For rental charges see BOC 2331.
issions. (VBA use only)
t services for an interior design project.
s the cost of burial, temporary internment, cremation, etc. of ineligible individuals, required as a result of
des the cost of all non-clinical contract services procured in connection with and directly related to a
ared Emergency BOCs.
he cost of all temporary clinical service contracts (physician, nursing, laboratory, pharmacy, radiology,
Emergency either to replace capacity lost as a result of the emergency or to deal with humanitarian care
ngs and grounds. (VBA use only)
aundry and dry cleaning services.
ments to FMS from the VA Loan Interface (VALERI). (VBA use only)
ems. Includes contracts for janitorial and cleaning services as well as window washing, pest control,
oil removal, etc.).
ntenance and inspection of buildings (excluding utility plant operations, see BOC 2548), elevators,
special use equipment and distribution systems.
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ance (scheduled, preventive, and/or performance) contract charges for laptops, netbooks, ultra books,
n BOC 31xx.
ed properties to local municipalities. Does not include penalty or interest charge on delinquent bills.
nd repair of heating and air conditioning plants and emergency generators.

roads and grounds, landscaping, mowing and snow and ice removal from sidewalks, roads, piers and
use only)
liances, sensory aids, cosmetic restoration and sickroom accessories; veterinary treatment for seeingy wearing of prosthetic appliances. Restricted to services furnished to beneficiaries. Excludes costs of
with the Home Improvement and Structural Allocation (HISA) benefit, and contracts which support the
ic programs, such as DME services not covered in other BOCs. (Use BOC 2574 for Home Oxygen
s paid to brokers for the sale of VA-owned properties. (VBA use only)
with reimbursing family member for payments made for Non-VA health care providers after all other
amounts owed for care when covered by P.L. 112-154.. Family members may be eligible for medical
ciated conditions.
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nly)
and Organizations. Includes contracts for research, medical and educational data or services;
dialysis treatment furnished by a non-VA facility; indirect charges added for research and demonstration
for contractual costs associated with Scarce Medical Specialist Contracts under 38 U.S.C. 7409. NonBOC should never be used for direct physician services. For agency nurses use BOC 2563.
physician services on-station only. Excludes all other professional, technical, medical and nursing
es charged in connection with contract dialysis treatment and fee consultations for the readjustment
cludes professional, technical, medical and nursing services off-station only. Excludes all other onAlso includes any supplemental physician medical fees changed in connection with contract dialysis
g program.
ntract for nursing services using 38 U.S.C. 8153 contract authority. Includes services procured through
atient care is provided on station.
nursing services on-station only. Excludes all other professional, technical, medical and physician
h the audit of inpatient fee claims under the disposition of the National DRG Recovery Program.
n-Station Only). Includes professional, technical and medical services other than physician and
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8153). Costs to contract for other health care services (e.g., laundry; housekeeping, etc.) using 38
2 for non clinician services and 2586 for physicians.
act for space using 38 U.S.C. 8153 contract authority.
ment of emergency treatment of Veterans in a facility not operated by the Department of Veterans Affairs
(off-station) for dental treatment for VA beneficiaries. See BOC 1012 for OASDI charges.
tation) for dental treatment for VA Beneficiaries. See BOC 1012 for OASDI charges.
ource Center. Includes services purchased or sold by a VHA facility to another VHA facility. Includes
such as services by special Clinical Resource Centers or centralized mail-out pharmacies.
ve Resource Center. Includes services purchased or sold by VHA facility to another VHA facility.
y other facilities such as a Centralized Patient Account Center (CPAC).
d service costs associated with the Home Oxygen/Home Respiratory Care Therapy Program under
cted to cost center 8272.
pitalization provided under the authority of 38 U.S.C. 1713. This BOC is applicable to contract per diem
with consultants and Attending's contracts. See BOC 1013 for OASDI charges.
lies to cost center 3010 only and Central Office Finance cost center 1101 only.
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Applies to cost center 3010 only.
sociated with scarce medical specialist contracts using 38 U.S.C. 7409 contracting authority.
nd Organizations. Includes contractual services with the public or another Federal agency. Examples
acts; advertising expenses; licensing for bus drivers; legal fees, and court reporter contracts for EEO
thority.
ervices. Includes payments to individuals exclusively for their own personal services, e.g., professional
ppraisals and compliance inspections. Excludes personnel on regular tours of duty and employees
s associated with consultants and attendants should be reflected in BOC 2576.
8 U.S.C. 1718 for services utilized in an approved therapy and rehabilitation program.
acts and agreements are for tuition and registration fees in connection with training and attendance at
harges to construction appropriations).
ntracts and agreements are for tuition and registration fees in connection with training and attendance at
charges to construction appropriations).
ayments applicable to the college work-study program for college students, under Title IV, part C of the
8153). Costs to contract for physician medical services performed at a VA facility using 38 U.S.C. 8153
utside the VA facility.
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ersities for the payment of residency and intern program salaries and/or fringe benefits. Use of this
o search for delinquent taxes on VA portfolio mortgage loans. (VBA use only)
ents for participation in Compensated Work Therapy programs.
ciated with health care services procured under VA/DOD sharing authority for inpatients and
8 U.S.C. 8153). Costs to contract for physician medical services performed outside VA medical facilities
. 8153). Costs to contract for clinician services other than physician services (e.g., optometrists, lab
fund offset collections.

non-contract services for medical disability examinations.
684). Reports by Veterans, eligible persons and institutions; reporting fees to the Secretary. (VBA use
s to States for the approval and supervision of education institutions and training establishments. (VBA
e burial of unclaimed bodies including transportation.
or outpatient visits and all amounts paid to hospitals other than contract per diem rate; costs other than
610 663; and all incidental costs paid to others such as surgeons and nurses. Treatment must be
m (FAS) for posting to the FMS general ledger.
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m of purchase which are (a) ordinarily consumed or expended within 2 years after they are put into use or
orm a minor part of equipment or fixed property or other property not separately identified in the asset
Description
ts for approved occasions (e.g. awards ceremony) and meals provided for volunteers through the
ographic notebooks, blank books and pads, unprinted envelopes, other office supplies and property of
ar stands. Also includes labels, decalcomania and standard, optional and other Government agency
cations.
all blank or unused removable recording media, magnetic or optical, for use with IT equipment. This
dical and IT appropriations).
Unit Cost of Less than $300 and are Non-Accountable IT Equipment. Includes systems parts and
ouse, card readers, electronic signature pads, power supplies, video/sound/other types of cards,
pporting Medical and IT computer operations. It also includes all telecommunication repair parts like the
nd telephone instruments including telephone headsets and conference or speaker telephones that
roperty. (For use by both Medical and IT appropriations).
evention, diagnosis, research or treatment of disease; antigens, allergens, vaccines and other biological
s blood, blood products and dental supplies. Includes cost of drug and chemical supplies used in the
center 8224.
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erty). Includes hospital and surgical supply items, laboratory supplies, animals used for medical
al and dental purposes; physical medicine and rehabilitation supplies; radioisotopes for research,
ms and gold; items of glassware, e.g., test tubes and beakers. NOTE: Cardiac pacemakers are under
stains and culture media. Excludes reagent costs that are part of a cost per reportable contract.
Center Fund.
vatives, including plasma substitutes or expanders, irrespective of source (blood banks, direct
armacies. Does not include oxygen and other medicinal gases. Includes drug fee-basis.
cost of all supplies (clinical, pharmacy, provisions, paper products, etc.) expended for humanitarian care
connection with a Declared Emergency.
legal, medical and patient libraries, books for administrative use, a and books used by employees on
m format, illustration charges, copyright permission fees if necessary for material copied locally, union
ents. Also includes newspapers and periodicals, including those for patients' use, essential for the
udiocassettes, videocassettes, films, DVDs and preview charges. Excludes rental charges which are
L OIL, HEATING OIL, OR DIESEL USED IN BUILDING SYSTEMS (e.g., HEATING/COOLING,

esel (No. 1, No. 2, No. 3, No. 4) kerosene, residual fuel oil (No. 5, No. 6). Suppliers: Oil/gasoline
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y, utility affiliate or independent company/ distributor. Bills: INPUT TOTAL BILL AMOUNT.
oking. Only input Bills for LPG/Propane supplied for heating/cooking use. See BOC 2656 for
nits: Gallons of LPG, propane, ethane, ethylene, propylene, normal butane, butylenes, isobutene or
r affiliate or independent company/distributor. Bills: INPUT TOTAL BILL AMOUNT.
fuel for Fleet Vehicles. Do not include any fuel used for building systems or equipment. Consumption
dent fuel company.
nly input bills for auto gasoline supplied for non-fleet vehicles or other equipment use. Do not input bills
Unit: Gallons. Suppliers: Oil/gasoline company or affiliate or independent company/distributor. Bills:
cles & Other Equipment. Only input bills for LPG/Propane supplied for uses other than
pment. See BOC 2652 for propane used for heating/cooking. Consumption Units: Gallons of LPG,
es, isobutene or isobutylene. Suppliers: Utility affiliate, oil/gasoline company or affiliate or independent
Only input bills for diesel/distillate supplied for non-fleet vehicles or other equipment use. Do not input
ption Units: Gallons of diesel or distillate fuel oil (No. 1, No. 2, No. 3, No. 4), kerosene. Suppliers:
ibutor. Bills: INPUT TOTAL BILL AMOUNT.
quipment. Only input bills for non-renewable fuel supplied for non-fleet vehicles & other equipment
put bills for fuel supplied for fleet vehicle use. Consumption Units: Gallons, other. Suppliers: Various.
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. Only input bills for renewable fuel supplied for non-fleet vehicles & other equipment uses. Do not
nsumption Units: Gallons/other units of bio-diesel or other renewable fuel. Suppliers: Various. Bills:
pplies not defined in other 2600 series budget object codes. May include oils, lubricants, water
rash cans, special cleaners, safety posters, fire extinguishers, decontamination items, detergents,
nd seeds used in patient agricultural activities. Includes chaplain supplies, dietetic supplies such as
othing and personal items for indigent Veterans. Includes blank audio and video cassettes and
ammunition and holsters.
ajamas, bathrobes and gowns and linens provided for the care and comfort of convalescent patients,
ashcloths and laundry bags. Also includes related linen items such as disposable linens, tablecloths,
s. Includes specialty items such as mattresses, mattress covers, pads, pillows, pillow covers, slippers
0 and 8571.
of uniforms issued to operating personnel. Also includes items purchased for use as protection against
e to employees non-issue apparel while performing day-to-day duties. Includes coveralls, shoes,
arkas and protective articles such as armored vests. Does not include non-reusable items.
nce supplies not defined in other 2600 BOCs. Includes maintenance supplies for building service
monetary value. Includes supplies and materials for portable and other operating equipment and
he purchasing of new prosthetic appliances (ventilators, CPAPs, BIPAPS, etc.) and/or supplies (masks,
espiratory Care Therapy Program. Other contractual home oxygen maintenance and repair
estricted to cost center 8272.
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parts. (Supply Fund use only)
s; sensory aids; stump socks; hearing aid batteries; cosmetic restorations; medical accessories;
a pacemaker); beds altered to the needs of a patient; grabbers to help with balance of getting out of
heses supplies and raw materials used in the fabrication or repair of such items and cardiac
erating room and implanted in the patient are to be charged to cost center 8202 under this BOC.
stricted to cost centers 8123, 8201, 8202, 8222, 8248, 8265, 8272, 8273, 8274, and 8275.
quipment and recurring prosthetic supplies provided to Veterans under the Home Dialysis program.
under the Home Dialysis program.
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Questions concerning additions, deletions or modifications of BOC should be directed toVA Cost Center/Budget
Requests (cc-bocrequests@va.gov) in the Cash, Cost and Debt Management Service/ Office of Financial Policy.
number is 202-461-6036.
OBJECT CLASS 30 - ACQUISITION OF ASSETS.
31 Equipment.
Includes charges for personal property of a durable (non-expendable) nature which are (a) normally expected to
of service of 2 years or more, (b) normally greater than, but not limited to, an acquisition cost of $300 or more, or
sensitive nature requiring accountability and control, regardless of cost, life expectancy, or maintenance requirem
charges for services in connection with the initial installation of equipment. Non-expendable property is further d
purpose as Capitalized (property that costs $1,000,000 or more) or Non-capitalized (property that costs less than
Excludes supplies and materials classified under object class 26.0. Excludes building service equipment that is
under object class 32.0. This object class consists of equipment that may or may not be capitalized. Refer to VA
Chapter 9, General Property, Plant, and Equipment, for additional information on capitalization criteria and Volum
10, Accounting for Internal Use Software (IUS), for specific information related to IUS.
BOC
3110
Description
Transportation Equipment, Passenger Vehicles - Capitalized. Includes passenger vehicles, such
automobiles, buses and ambulances when the purchase prices is $1,000,000 or greater. See BOC
capitalized.
3111
Transportation Equipment, Passenger Vehicles - Non-Capitalized. Includes passenger vehicles

automobiles, buses and ambulances when purchase price is under $1,000,000. See BOC 3110 for c
3112
Transportation Equipment, Non-Passenger Vehicles - Capitalized. Includes non-passenger veh

motor trucks, fire trucks and tractors with a purchase price of $1,000,000 or more. See BOC 3113 fo
capitalized.
3113
Transportation Equipment, Non-Passenger Vehicles - Non-Capitalized. Includes non-passenge

as motor trucks, fire trucks and tractors with a purchase price under $1,000,000. See BOC 3112 for
3120
Furniture and Fixtures - Capitalized. Includes all items classified as non-expendable capitalized th
$1,000,000 or greater. Includes furniture and fixtures such as carpeting, wall decor, decorative partit
BOC 3126 for non-capitalized.
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3121
Office Equipment - Capitalized. Includes all office equipment, classified as non-expendable capita
$1,000,000 or more. See BOC 3127 for non-capitalized.
3122
IT Server and Data Storage Systems. Non-Capitalized. Includes NAS/SAN and other data storage
file and application server systems. Excludes desktop PC's and workstations.
3123
IT Videoconferencing Equipment. Non-Capitalized. Includes videoconferencing endpoints, video

and Plasma), multi-conferencing units (MCU's), gateways, bridges, and videoconferencing ancillary e
3124
Internal Use Software (Internally Developed) - Capitalized. Includes costs incurred for internal us
VA which is designated as internally developed software with or without a contractors assistance or c
developed software. Costs are limited to those incurred after the point management determines that
likely than not that the software project will be completed and used to perform the intended function.
includes the application and operating systems, programs, procedures, rules and any associated doc
pertaining to the operation of a computer system or program. For costs incurred prior to a decision b
authorize and commit to the project, see BOC 2515. Costs incurred to convert data from existing leg
a new placed in service project will be charged to BOC 2515. Internal use software which is internal
that does not meet the Departments $1,000,000 capitalization threshold will use BOC 3134.
3125
Telecommunications Equipment - Capitalized. Devices used to control and transfer data and/or i
and from a Central Processing Unit (CPU) including data transmission terminals, batch terminals and
terminals that cost $1,000,000 or more. See BOC 3133 for non-capitalized.
3126
Furniture and Fixtures - Non-Capitalized. Includes the cost of all furniture and fixtures that co
$1,000,000 such as couches, wall dcor, tables, chairs, pictures, planters, bookcases, TV sets
See BOC 3120 for capitalized.
3127
Office Equipment - Non-Capitalized. Includes all items that cost between $300 and $1,000,000
3121 for capitalized.
3128
IT Network Equipment. Non - Capitalized. Includes routers, switches, wireless access points, hub
wide area network accelerators, network management hardware, network security equipment, and n
equipment.
3129
IT Peripheral Device. Non - Capitalized. Includes printers, multi-function devices (copy, scan, fax,
document scanners, barcode scanners, monitors, touch screen monitors, etc. For use by all approp
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3130
Medical, Dental and Scientific Equipment - Capitalized. Includes laboratory, pharmacy, operating
medical rehabilitation equipment, etc., with a purchase price of $1,000,000 or more. See BOC 3131
capitalized.
3131
Medical, Dental and Scientific Equipment - Non-Capitalized. Includes scientific instruments and
measuring and weighing instruments and accessories and surgical instruments, etc., that cost less th
$1,000,000. See BOC 3130 for capitalized.
3132
Internal Use Software (COTS) - Capitalized. Includes costs incurred for internal use software by V
designated as commercial off-the-shelf software. Costs are limited to those incurred after the point m
determines that it is more likely than not that the software project will be completed and used to perfo
intended function. Software includes the application and operating systems, programs, procedures,
associated documentation pertaining to the operation of a computer system or program. For costs in
a decision being made to authorize and commit to the project, see BOC 2515. Costs incurred to con
existing legacy systems to a new placed in service project will be charged to BOC 2515. Internal use
COTS that does not meet the Departments $1,000,000 capitalization threshold will use BOC 3134.
3133
Telecommunication Equipment - Non-Capitalized. Includes any telecommunications devices that

$1,000,000 are considered telephone systems (analog, digital, and VoIP), telecommunication ancilla
ACDs, voice messaging systems, multiplexing and interconnect devices, paging systems and device
intercommunications and public address systems, desktop phone sets, etc. See BOC 3125 for Capi
use by all appropriations
3134
Internal Use Software - Non-Capitalized. Includes software that costs less than $1,000,000. See
COTS capitalized and 3132 for Internally Developed capitalized.
3135
Prosthetic Telehealth Equipment, Non-Capitalized. Includes cost of Telehealth equipment.
3136
IT Computer Workstation. Non - Capitalized. Includes standalone desktop PC workstations, thin

terminals and/or diskless workstations, etc
3137
Mobile Computing Device. Non-Capitalized. Includes laptops, netbooks, ultrabooks, tablets, etc.
operating system used).
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3138
IT Hardware - Capitalized. IT Hardware - Capitalized Any equipment or interconnected system or

equipment that are used in the automatic acquisition, storage, manipulation, management, movemen
display, switching interchange, transmission or reception of data or information. This includes NAS/S
data storage systems; and file and application server systems. Excludes desktop PC's and workstati
multi-function devices (copy, scan, fax, and print), document scanners, barcode scanners, monitors,
monitors, standalone desktop PC workstations, thin client terminals and/or diskless workstations, lap
netbooks, ultrabooks, tablets, etc. (regardless of operating system used). See BOC
3122/3123/3128/3129/3136/3137 for non-capitalized. For use by all appropriations.
3150
Utility and Operating Equipment - Capitalized. Includes the cost of equipment used in operating a
the facility. Examples include machinery, laundry equipment, engines, generators and other producti
construction machinery that cost $1,000,000 or more. See BOC 3151 for non capitalized.
3151
Utility and Operating Equipment - Non-Capitalized. Includes the cost of equipment used in opera
maintaining the facility. Examples include materials handling equipment, garage and shop equipmen
equipment, satellite dishes, cable TV boxes, etc, which costs less than $1,000,000. See BOC 3150
3152
Declared Emergency Equipment Non-Capitalized. Includes the purchase, rental or lease of all
(both clinical and non-clinical) required to replace comparable equipment lost or damaged as a resul
Emergency or new equipment necessary to cope with increased humanitarian workloads resulting fro
emergency. See BOC 3153 for Capitalized Declared Emergency Equipment.
3153
Declared Emergency Equipment Capitalized. Includes the purchase, rental or lease of all equip
clinical and non-clinical) required to replace comparable equipment lost or damaged as a result of a
Emergency or new equipment necessary to cope with increased humanitarian workloads resulting fro
emergency. See BOC 3152 for Non-Capitalized Declared Emergency Equipment)
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3155
Hazardous Waste Clean-Up of Personal Property - Capitalized. Costs of $1,000,000 or more inc
removing, containing and/or disposing of hazardous waste from personal property. Hazardous waste
liquid or gaseous waste or combination of these wastes, that because of its quantity, concentration o
chemical or infectious characteristics may cause or significantly contribute to an increase in illness o
potential hazard to human health or the environment when improperly treated, stored, transported, d
otherwise managed. This does not include routine treatment, care or disposal of hazardous waste re
day-to-day operations such as developing fluid for x-ray equipment. See BOC 3156 for non-capitaliz
personal property. (OMB Accounting for PP&E #6).
3156
Hazardous Waste Clean-up of Personal Property Non-capitalized. Costs incurred in removing

and/or disposing of hazardous waste from personal property. Hazardous waste is a solid, liquid or g
or combination of these wastes, that because of its quantity, concentration or physical, chemical or in
characteristics may cause or significantly contribute to an increase in illness or pose a potential haza
health or the environment when improperly treated, stored, transported, disposed of or otherwise ma
does not include routine treatment, care or disposal of hazardous waste resulting from day-to-day op
as developing fluid for x-ray equipment.
3157
Declared Emergency Cleanup and Repair of Personal Property. Includes the cost of cleanup an
repair/refurbishment of personal property damaged as a result of and directly related to a Declared E
3160
Equipment Acquired Under Lease Purchase Contracts - Capitalized. Includes principal paymen
leases, leases for purchases of IT equipment and leases for telecommunications equipment that cos
more. See BOC 3161 for non-capitalized.
3161
Equipment under Lease Purchase Contracts - Non-Capitalized. Includes principal payments und
purchases, leases for purchases of IT equipment and leases for telecommunications equipment that
$1,000,000. See BOC 3160 for capitalized.
3170
Heritage Personal Property - Non-Capitalized. Includes all costs for acquisition, construction, ren
modification of VA-owned personal property heritage assets. The $1,000,000 threshold does not app
assets; these assets are non-capitalized regardless of cost.
3171
Law Enforcement Firearms - Non-Capitalized. Firearms that meet Department specifications and
requirements, as defined by the Office of Security and Law Enforcement. See BOC 2660 for purch
firearms supplies.
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3172
Law Enforcement Firearms Training Equipment. Firearms training equipment that meet Departm
specifications and purchasing requirements, as defined by the Office of Security and Law Enforceme
3171 for purchase of Firearms and BOC 2660 for purchases of firearms supplies.
3198
Supply Fund Direct Delivery. (Supply Fund use only)
3199
Supply Fund Equipment Orders for Leases. (Supply Fund use only)
32 Land and Structures BOCs:
Comprises charges for land and interest in land, buildings and other structures, additions to buildings, non-structural impro
architectural and engineering services and fixed equipment (whether an addition or a replacement). Includes payments fro
accounts for defaulted loan guarantees on loans that have been foreclosed so the Federal payment results in the acquisitio
asset rather than a loan asset. This object class consists of assets that are capitalized and non-capitalized.
Note: Capitalization is not based solely on a dollar threshold. Other criteria must be considered. Refer to Volume V Chap
Property, Plant, Equipment, for complete capitalization criteria. Following are the minimum criteria:
1. Land is capitalized regardless of cost and is not depreciated.
2. PP&E is capitalized when the following criteria are met:
Has an estimated useful life of 2 years or more;
Has been acquired or constructed with the intention of being used or being available for use by VA;
Has met the VA minimum acquisition cost or FMV threshold, as applicable, of $1,000,000;
and
Is not intended for sale in the ordinary course of VA operations;
3. Subsequent projects (additions, improvements, etc.) will be capitalized when the following criteria are met:
Has extended the useful life of an associated asset; or
Has enlarged or improved the capacity or function of the associated asset;
and
Has met the VA minimum acquisition cost or FMV threshold, as applicable, of $1,000,000;
and
Is not intended for sale in the ordinary course of VA operations.
BOC
3210
Description
Land - Capitalized. Includes acquisition of land, interest in land and cost of items incidental to the a
and/or preparation of the land for use. Land is always capitalized regardless of cost.
3215
Improvements to Land - Capitalized. Includes the cost of alterations, modifications, and improvem
used in general operations when the capitalization criteria are met. Examples include but are not lim
paving, gravel for roadbeds, culverts, sidewalks, heated pavement, retaining walls, landscaping, lawn
systems and underground utilities (e.g., sewer systems, water lines).
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3216
Improvements to Land - Non-Capitalized. Includes the cost of alterations, modifications, and impr
land used in general operations when the capitalization criteria are not met. Examples include but ar
fencing, paving, gravel for roadbeds, culverts, sidewalks, heated pavement, retaining walls, landscap
sprinkler systems and underground utilities (e.g., sewer systems, water lines).
3220
Buildings - Capitalized. Includes the cost of buildings and their improvements (additions or betterm
the capitalization criteria are met. Also covers building service equipment including initial installation
another BOC, e.g., 3225. Excludes maintenance and repairs recorded in BOC 2543. See BOC 322
capitalized.
3221
Site Preparation for Information System Technology - Capitalized. Includes contracts $1,000,00
enhance or modify buildings or facilities (e.g., raising floors, moving walls, installing air conditioning o
sources) to accommodate the installation of information technology equipment that cannot be interru
costs less than $1,000,000 see BOC 3227 for non capitalized.
3222
Land, Building and Other Structures Acquired Under Lease Purchase Contracts - Capitalized.
principal payments under capital lease. See BOC 3224 for non-capitalized.
3223
Buildings - Non-Capitalized. Includes the cost of buildings and their improvements (additions or be
when the capitalization criteria are not met. Also covers building services equipment including initial
defined in another BOC, e.g., 3226. Excludes maintenance and repairs recorded in BOC 2543. See
capitalized.
3224
Buildings Under Capital Lease - Non-Capitalized. Buildings and other structures acquired under
contracts non-capitalized. See BOC 3222 for capitalized.
3225
Telecommunications Equipment - Capitalized. Telecommunications devices (as defined in 3125)

permanently installed or are capital improvement to a building or facility and cost $1,000,000 or more
3226 for non-capitalized.
3226
Telecommunication Equipment - Non-Capitalized. Telecommunications devices (as defined in

are permanently installed or are capital improvement to a building or facility and cost less tha
3227
Site Preparation for Information Technology Systems - Non-Capitalized. Includes services less
$1,000,000 to enhance or modify buildings or facilities (e.g., raising floors, moving walls, installing ai
or power sources) to accommodate the installation of information technology equipment that cannot
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3230
Leasehold Improvements - Capitalized. Includes improvements to existing leased structures (add

betterments) and improvements to building service equipment when the capitalization criteria are me
includes property leased through GSA. See BOC 3231 for non-capitalized.
3231
Leasehold Improvements - Non-Capitalized. Includes improvements to existing leased structures

betterments) and improvements to building service equipment when the capitalization criteria are no
includes property leased through GSA. See BOC 3230 for non-capitalized.
3240
Other Structures (or Facilities) Capitalized. Includes the costs for acquisition, renovation, or im
structures (or facilities) other than buildings when the capitalization criteria are met. These assets ar
from buildings either by the purpose or the build; they are not meant for personnel employment or ab
may not be enclosed e.g., parking garage, open-sided storage shed. Excludes maintenance and re
in BOC 2543.
See BOC 3241 for non-capitalized.
3241
Other Structures (or Facilities) - Non-Capitalized. Includes the costs for acquisition of structures
renovations or improvements to structures (or facilities) other than buildings when the capitalization c
met. These assets are distinguished from buildings either by the purpose or the build; they are not m
personnel employment or abode or they may not be enclosed e.g., parking garage, open-sided stora
Excludes maintenance and repairs recorded in BOC 2543. See BOC 3240 for capitalized.
3252
Declared Emergency Cleanup and Repair/Refurbishment of Land, Buildings and Structures

Capitalized. Includes the cost of cleanup and repair/refurbishment of real property as a result of and
related to a Declared Emergency, except that the cost of interior cleanup and refurbishment of non-s
damaged clinical and office space will be recorded in BOC 2527. See BOC 3253 for capitalized D
Emergency cleanup and repair/refurbishment of land, buildings or structures.
3253
Declared Emergency Cleanup and Repair/Refurbishment of Land, Buildings and Structures

Includes the cost of cleanup and repair/refurbishment of real property as a result of and directly relat
Declared Emergency, except that the cost of interior cleanup and refurbishment of non-structurally da
and office space will be recorded in BOC 2527. See BOC 3252 for non-capitalized Declared Eme
cleanup and repair/refurbishment of land, buildings and structures.
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3254
Demolition of Buildings and Other Structures - Not Capitalized. Costs incurred in the physical d
real property asset in VA inventory, not related to a major, minor or non recurring construction project
maintenance or repair. Costs include the removal and/or destruction of plant and equipment attache
property. Use BOC 3255, Hazardous Waste Clean-Up of Buildings and Other Structures Not Capi
costs incurred for decontamination, decommissioning, site restoration, site monitoring, closure and p
costs, containing and/or disposing of structure and/or property at permanent closure or shutdown. E
demolition included in a project required to accomplish a minor or non recurring construction, renova
sustainment or repair.
3255
Hazardous Waste Clean-Up of Buildings and Other Structures Not Capitalized. Costs incurre
containing and/or disposing of material and/or property that consists of hazardous waste at permane
closure or shutdown of associated property, plant and equipment. Cleanup may include, but is not lim
decontamination, decommissioning, site restoration, site monitoring, closure and post-closure costs.
include day-to-day treatment, care or disposal of hazardous waste resulting from day-to-day operatio
developing fluid for x-ray equipment.
3256
REO Acquisition Cost. (VBA use only)
3257
REO Property Improvements. (VBA use only)
3258
3259
Credit Reform Reimbursement Direct Loan. (VBA use only)
3260
Energy Projects Capitalized. Includes the costs for renewable cogeneration, renewable wind sys
photovoltaic systems, geothermal systems, ground source heat pumps, biomass and the installation
metering systems associated with the renewable technology when the capitalization criteria are met.
replacement and improvements of renewable technologies and all components related to the system
design parameters are met. See BOC 3261 for Non-Capitalized Projects.
3261
Energy Projects Non-Capitalized. Includes the cost for renewable cogeneration, renewable win
solar photovoltaic systems, geothermal systems, ground source heat pumps, biomass and the
installation/replacement of metering systems associated with the renewable technology when the ca
criteria are not met. This includes replacement and improvements of renewable technologies and al
related to the system to ensure design parameters are met. See BOC 3260 for Capitalized Projec
3270
Heritage Buildings and Structures - Non-Capitalized. Includes all costs for acquisition, constructi
and/or modification of VA-owned buildings and structures when the buildings or structures are declar
buildings. These assets are never capitalized.
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33 Investments and Loans.
Comprises charges for the purchase of stocks, bonds, notes and other securities (except for par value of Govern
or securities of wholly owned Government enterprises); expenditures in the nature of capital for other funds; loan
Governments, States and other political subdivisions; and loans to corporations, associations and individuals. In
liquidating accounts, include loans and payments for defaulted loan guarantees in those cases where the default
resulted in foreclosure, so that the Government acquires title to the note rather than title to the physical assets.
BOC
3310
Description
Property Acquisitions. Includes acquisition of securities; property acquisitions; and losses on prop
acquisitions as a result of payments made pursuant to guaranty of loans under section 505(a) of the
Readjustment Act. (VBA use only)
3320
Premiums/Discounts - Insurance Programs. (VBA use only)
3321
3322
Claims Receivable - Loan Guarantee (VBA use only)

Loan Claim & Service Refunded/Repurchased Loans. Includes all costs associated with the repu
refunding of a loan to a mortgage company. (VBA use only)
3323
3324

Direct Loan Modifications (VBA use only)
87
04/28/2015

Cost Center/Budget Object Code

of Financial Policy. OFPs main
ormally expected to have a period

of $300 or more, or (c) of a
aintenance requirements Includes
property is further defined for the
that costs less than $1,000,000).
e equipment that is classified
talized. Refer to VA Volume V
n criteria and Volume III Chapter
enger vehicles, such as

greater. See BOC 3111 for non-
passenger vehicles such as

non-passenger vehicles, such as

e. See BOC 3113 for non-
udes non-passenger vehicles such

ndable capitalized that cost

cor, decorative partitions, etc. See
88
04/28/2015

n-expendable capitalized that costs
d other data storage systems; and
ng endpoints, video displays (LCD

ferencing ancillary equipment.
curred for internal use software by

tors assistance or contractorment determines that it is more
e intended function. Software
d any associated documentation
prior to a decision being made to
ata from existing legacy systems to
are which is internally developed
BOC 3134.
ansfer data and/or instructions to

batch terminals and display
and fixtures that cost less than

ookcases, TV sets and lockers.
300 and $1,000,000. See BOC
s access points, hubs, gateways,

y equipment, and network ancillary
es (copy, scan, fax, and print),

or use by all appropriations.
89
04/28/2015

pharmacy, operating room, x-ray,

ore. See BOC 3131 for non-
fic instruments and appliances,

etc., that cost less than
al use software by VA which is

rred after the point management
ed and used to perform the
grams, procedures, rules and any
ogram. For costs incurred prior to
osts incurred to convert data from
C 2515. Internal use software will use BOC 3134.
cations devices that cost under

mmunication ancillary equipment,
systems and devices,
BOC 3125 for Capitalized. For
n $1,000,000. See BOCs 3124 for
h equipment.
C workstations, thin client
abooks, tablets, etc. (regardless of
90
04/28/2015

onnected system or subsystems of

nagement, movement, control,
This includes NAS/SAN and other
PC's and workstations, printers,
scanners, monitors, touch screen
ss workstations, laptops,
OC
ns.
t used in operating and maintaining

s and other production and
pitalized.
pment used in operating and

and shop equipment, laundry
00. See BOC 3150 for capitalized.
ental or lease of all equipment

damaged as a result of a Declared
orkloads resulting from such an
or lease of all equipment (both

ged as a result of a Declared
orkloads resulting from such an
ment)
91
04/28/2015

000,000 or more incurred in

y. Hazardous waste is a solid,
tity, concentration or physical,
ncrease in illness or pose a
ored, transported, disposed of or
hazardous waste resulting from
156 for non-capitalized clean-up of
ncurred in removing, containing

s a solid, liquid or gaseous waste
sical, chemical or infectious
ose a potential hazard to human
d of or otherwise managed. This
g from day-to-day operations such
e cost of cleanup and

ated to a Declared Emergency.
es principal payment under capital

equipment that cost $1,000,000 or
ncipal payments under lease

ons equipment that cost under
n, construction, renovation and/or

eshold does not apply to heritage
nt specifications and purchasing

OC 2660 for purchase of
92
04/28/2015

t that meet Department

and Law Enforcement. See BOC
.
non-structural improvements,
ncludes payments from liquidating
esults in the acquisition of a physical
alized.
er to Volume V Chapter 9, General
VA;
are met:
ms incidental to the acquisition

of cost.
ions, and improvements to land

clude but are not limited to fencing,
s, landscaping, lawn sprinkler
93
04/28/2015

difications, and improvements to

mples include but are not limited to
ning walls, landscaping, lawn
additions or betterments) when

ng initial installation, not defined in
543. See BOC 3223 for non-
contracts $1,000,000 or more to

ng air conditioning or power
at cannot be interrupted. For
acts - Capitalized. Includes
ents (additions or betterments)

ment including initial installation, not
d in BOC 2543. See BOC 3220 for
res acquired under lease purchase
as defined in 3125) that are

$1,000,000 or more. See BOC
vices (as defined in 3125) that

y and cost less than $1,000,000.
cludes services less than

g walls, installing air conditioning
ipment that cannot be interrupted.
94
04/28/2015

sed structures (additions or

ation criteria are met.. Also
ng leased structures (additions or

ation criteria are not met. Also
n, renovation, or improvement to
et. These assets are distinguished
el employment or abode or they
maintenance and repairs recorded
uisition of structures and

n the capitalization criteria are not
build; they are not meant for
ge, open-sided storage shed.
capitalized.
s and Structures Nonrty as a result of and directly

urbishment of non-structurally
3 for capitalized Declared
es.
s and Structures Capitalized.

of and directly related to a
of non-structurally damaged clinical
zed Declared Emergency
95
04/28/2015

ed in the physical demolition of a

construction project for
d equipment attached to the
ructures Not Capitalized, for
oring, closure and post-closure
ure or shutdown. Excludes cost of
construction, renovation, a
ized. Costs incurred in removing,

s waste at permanent or temporary
include, but is not limited to,
post-closure costs. This does not
day-to-day operations such as
renewable wind systems, solar

and the installation/replacement of
ion criteria are met. This includes
elated to the system to ensure
tion, renewable wind systems,

mass and the
nology when the capitalization
technologies and all components
Capitalized Projects.
cquisition, construction, renovation

tructures are declared heritage
96
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par value of Government securities

or other funds; loans to foreign
and individuals. In credit
es where the default has not
e physical assets.
and losses on property

ection 505(a) of the Servicemen's
ociated with the repurchase or
97
04/28/2015

Questions concerning additions, deletions or modifications of BOC should be directed toVA Cost
Center/Budget Object Code Requests (cc-bocrequests@va.gov) in the Cash, Cost and Debt Management
Service/ Office of Financial Policy. OFPs main number is 202-461-6036.
OBJECT CLASS 40 - GRANTS AND FIXED CHARGES
41 Grants, Subsidies and Contributions.
Comprises grants (including revenue sharing), subsidies (including credit program costs), gratuities and
other aid for which cash payments are made to States, other political subdivisions, corporations,
associations and individuals; contributions to international societies, commissions, proceedings or projects
whether in lump sum or as quotas of expenses; contributions fixed by treaty; grants to foreign countries;
taxes imposed by taxing authorities where the Federal Government has consented to taxation (excluding
the employer's share of Federal Insurance Contribution Act Taxes); and payments in lieu of taxes. Includes
readjustment and other benefits for Veterans, other than indemnities for death or disability.
NOTE: Obligations under grant programs that involve the furnishing of services, supplies, materials and th
like, rather than cash are not charged to this object class, but to the object class representing the nature of
the services, articles or other items that are purchased.
BOC
4107
Chapter 31 Tuition and Fees.
4108
Chapter 31 Books.
4109
Chapter 31 Supplies.
4110
Rehabilitation Benefits - VBA - Multiple program and regulations. Includes payments for
educational benefits chapters 30, 31, 33, 34, 35, 1606, 1607. Additionally, it also includes
payments for chapter 36, Specially adaptive housing for disabled vets and Automobiles &
Adaptive equipment for certain disabled vets.
4111
Chapter 31 Handling Charges.
4112
Chapter 31 Handling Charges.
Description
98
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4113
Chapter 31 Tutorial Expenses.
4115
Housing Stage Payments. Housing construction costs paid for the Native American Direct
Loan Program and the Transitional Housing Program. (VBA use only)
4116
Loan Subsidy.
4117
Re-estimates of Loan Subsidy.
4118
4120
Grants - VHA - Grant and Per Diem (homeless). 38 CFR Part 61, 38 U.S.C. 501, 2002, 201
2012, 2061, 2064, 7721 . Implements the VA Homeless Providers Grant and Per Diem
Program (GPD) which consists of the following components: capital grants, per diem, special
needs grants, and technical assistance grants.
4121
Grants - VHA - Supportive Services for Veterans Families (homeless) 38 CFR Part 63. 38
U.S.C. 501, 2031. Grants to assist public, private and non-profit entities providing services to
homeless Veterans. (For VHA - limited to cost center 8344 or 8350)
4122
DO NOT USE - RESERVED - GRANTS MANAGEMENT USE ONLY.
4123
DO NOT USE - RESERVED - GRANTS MANAGEMENT USE ONLY.
4124
Grants - VHA - State Home Construction. 38 CFR Part 59. 38 U.S.C. 101, 501, 1710, 1742
8105, 8131-8137. To construct State home facilities (or to acquire facilities to be used as State
home facilities) for furnishing domiciliary or nursing home care to veterans, and to expand,
remodel, or alter existing buildings for furnishing domiciliary, nursing home, and adult day heal
for veterans in State Homes.
4127
State Approving Agency.
4130
Subsidies and Grants - Insurance and Indemnity Funds.
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4131
Grants - NCA - Cemetery Grant Services 38 CFR Part 39. 25 U.S.C. 450b(l); 38 U.S.C. 101
501, 2408, 2411, 3765. Mechanism for a State or Tribal Organization to obtain a grant to
establish, expand, or improve a veterans cemetery that meets VA's national shrine standards o
appearance that is or will be owned by the State, or operated by a Tribal Organization on trust
land, or to obtain a grant to operate or maintain a State or Tribal veterans cemetery to meet
VA's national shrine standards of appearance.
4132
Grants - VHA - State Home Per Diem - Per Diem for Care of Veterans in State Homes. 38
CFR Part 51 and 52. 38 U.S.C. 101, 501, 1741-1743. This part sets forth the mechanism for
paying per diem to State Homes providing adult day health care, domiciliary, and Nursing Hom
Care to eligible veterans in State Homes.
(For VHA - limited to cost centers 8331, 8334, 8340 and 8341)
4133
Grants - VHA - Rural Veterans Coordination Pilot (RVCP). 38 CFR Part 64 (pending). 38
USC 523. Assess the feasibility and advisability of using community-based organizations and
local, Tribal, and State government entities to provide services to veterans and their families
transitioning from military service to civilian life.
4134
Grants - VBA - Specially Adaptive Housing Assistive Technology. PL 111-109. USC 38

chapter 21. Section 2108. The Secretary shall make grants to encourage the development of
new assistive technologies for specially adapted housing.
4135
Grants - VA - Integrated Adaptive Sports (Paralympics). Veterans' Benefits Improvement Ac

of 2008, Section 701, 702, and 703, Public Law 110-389, 38 U.S.C 521A. established support
for the assistance through a congressionally mandated earmark to the United States Olympic
Committee, U.S. Paralympics Integrated Adaptive Sports Program. The grant program provide
funding to private non-profit organizations that support the goal of increasing the participation o
disabled Veterans and disabled members of the Armed Forces in sports.
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4136
Grants - VHA - Transportation of Veterans in Highly Rural Areas. Caregivers and Veterans
Omnibus health Services Act of 2010. Public Law 111-163 Section 307. Proposed 38 CFR Pa
17. Programs to provide grants to eligible entities to assist veterans in highly rural areas throug
innovative transportation services to travel to VA medical centers, and to otherwise assist in
providing transportation services in connection with the provision of VA medical care to these
veterans.
4137
Grants - Grants Management Services - This BOC is for use by the Grants Management
Services Program office. If your grant program is not listed contact Grant Management
Services located in VA Central Office in the Office of Financial Policy.
4146
Chapter 31 Beneficiary Travel Non-Subsistence.
4147
Chapter 31 NAS Special Contractual Services. Includes independent instruction, extended

evaluations (to improve employability or determine medical feasibility), special training and
computer equipment evaluations (computer training, interpreter services, special transportation
assistance), management services. (VBA use only)
4150
Chapter 31 Equipment.
4155
Chapter 31 One Time Miscellaneous.
4156
Chapter 31 Non-Contractual Special Services.
4157
Chapter 31 Contractual Special Services.
4158
Chapter 18 Spina Bifida Contract Counseling.
4177
Chapter 31 - Non-Subsistence. Includes payments for tuition, fees, books, supplies and
equipment associated with the Chapter 31 readjustment benefit program.
4192
All Other Contract Counseling - Education/Vocational.
4193
Non Chapter 31 Contract Counseling Payments - Prior Year Obligations.
101
04/28/2015

42 Insurance Claims and Indemnities.
Comprises payments of claims on insurance policies (e.g., life, marine flood and crop insurance), annuities
paid from trust funds to former Government employees and others, indemnities for destruction of property
injury to persons and payments for other losses.
BOC
4201
Description
Judgment Fund Expense - Contractual (VACO Station #150 use only).
4202
Unfunded Judgment Fund Expense - Non-Contractual (VACO Station #150 use only).
4203
Judgment Fund Contract Disputes.
4205
No Fear Act Settlements. For payment of settlements made under the No Fear Act (Publ
Law 107-174 Notification and Federal Employee Anti discrimination and Retaliation Act of
2002).
4210
Pension Annuities and Insurance Claims. Includes pensions, compensation, retirement,

miscellaneous benefit payments for Veterans' vocational rehabilitation, invalid lifts (e.g., lifting
patients), statutory burials, insurance and loan guaranty losses. Also includes the purchase of
grave liners and headstones/markers.
4220
Federal Tort Claims. Includes tort claim settlements paid by VA for claims filed for damages
against VA. Excludes Medical Malpractice, those charged to compensation and pension
appropriation, and settlements paid under the EEO Act. Payments of $600 or more, issued to
one payee during a calendar year, automatically generate an IRS Form 1099 MISC. It is the
responsibility of the payee to determine what portion, if any, of the payment is considered
taxable income.
4221
Medical Malpractice Claim Settlements. Limited to medical malpractice settlements paid by

VA for claims filed for damages against VA. Payments of $600 or more, issued to one payee
during a calendar year, automatically generate an IRS Form 1099 MISC. It is the responsibility
of the payee to determine what portion, if any, of the payment is considered taxable income.
102
04/28/2015

4222
Equal Employment Opportunity (EEO) Claim Settlements. Settlements. Settlements paid

under the EEO Act. Payments of $600 or more, issued to one payee during a calendar year,
automatically generate an IRS Form 1099 MISC. It is the responsibility of the payee to
determine what portion, if any, of the payment is considered taxable income .
4223 Fair Labor Standards Act (FLSA). Claim Settlement Includes the cost associated with
payments to current and former FLSA non-exempt employees for the FLSA settlement for the
time period of October 25, 1991- January 2, 2014 - Case No FMCS NO 94-14797
4250
Reimbursement for Losses. Includes amounts restored or otherwise adjusted in accordance

with Public Law (PL) 334, 84th Congress; reimbursement to employees for the cost of
repairing or replacing their personal property damaged or destroyed by patients or
domiciliary members while such employees are engaged in the performance of their
official duties in accordance with PL 87-574; amounts applicable to claims under PL 88-558 f
damage to or loss of personal property incident to service; and awards arising from abrogation
of contracts. (For VHA limited to cost center 8631). Includes damages to employee property
incident to employee performance of duties, related to direct patient care; for other employee
claims for damages to employee's personal property, see BOC 4220.
4260
Administrative Expense - Insurance Programs.
4265
Direct Loan Tax Interest/Penalties. (VBA use only)
4266
Guaranteed Claim Payments on Foreclosed Properties. (VBA use only)
4267
Loan Guaranty Program (LGP) Bonus Penalties. (VBA use only)
43
Interest
Dividends.
Payments
toand
creditors
for the use of monies loaned, deposited, overpaid or otherwise made available and
the distribution of earnings to owners of trust or other funds. Includes interest payments under leasepurchase contracts for construction of buildings.
103
04/28/2015

BOC
4301
Description
Federal Interest Borrowing Expense. (VBA use only)
4310
Interest Expense - Lease Purchase. Interest payments under capital leases.
4320
Interest on Dividends, Credits and Deposits - Insurance Programs.
4330
Dividends - Insurance Programs.
44 Refunds.
Payments made from an appropriation or fund to refund amounts previously received by VA.
BOC
4410
4420
Description
Funding Fee Refunds - VBA.
MLAC Refunds. (VBA use only)
104
04/28/2015

be directed toVA Cost

sh, Cost and Debt Management
program costs), gratuities and

visions, corporations,
issions, proceedings or projects,
y; grants to foreign countries;
nsented to taxation (excluding
yments in lieu of taxes. Includes
ath or disability.
vices, supplies, materials and the

class representing the nature of
ations. Includes payments for

Additionally, it also includes
ed vets and Automobiles &
105
04/28/2015

or the Native American Direct

se only)
rt 61, 38 U.S.C. 501, 2002, 2011,

ders Grant and Per Diem
apital grants, per diem, special
homeless) 38 CFR Part 63. 38

fit entities providing services to
or 8350)
ONLY.
ONLY.
38 U.S.C. 101, 501, 1710, 1742,

uire facilities to be used as State
to veterans, and to expand,
ursing home, and adult day health
106
04/28/2015

5 U.S.C. 450b(l); 38 U.S.C. 101,

ization to obtain a grant to
VA's national shrine standards of
by a Tribal Organization on trust
al veterans cemetery to meet
Veterans in State Homes. 38

rt sets forth the mechanism for
e, domiciliary, and Nursing Home
38 CFR Part 64 (pending). 38

munity-based organizations and
to veterans and their families
ology. PL 111-109. USC 38

encourage the development of
erans' Benefits Improvement Act

.S.C 521A. established support
k to the United States Olympic
ram. The grant program provides
l of increasing the participation of
in sports.
107
04/28/2015

Areas. Caregivers and Veterans

ction 307. Proposed 38 CFR Part
erans in highly rural areas through
rs, and to otherwise assist in
on of VA medical care to these
by the Grants Management

ntact Grant Management
Policy.
ependent instruction, extended

sibility), special training and
r services, special transportation
n, fees, books, supplies and

it program.
r Obligations.
108
04/28/2015

d and crop insurance), annuities

nities for destruction of property or
0 use only).
CO Station #150 use only).
e under the No Fear Act (Public

ation and Retaliation Act of
s, compensation, retirement,
ilitation, invalid lifts (e.g., lifting
. Also includes the purchase of
VA for claims filed for damages

ompensation and pension
ents of $600 or more, issued to
RS Form 1099 MISC. It is the
the payment is considered
malpractice settlements paid by

or more, issued to one payee
099 MISC. It is the responsibility
s considered taxable income.
109
04/28/2015

Settlements. Settlements paid

payee during a calendar year,
onsibility of the payee to
xable income .
the cost associated with

for the FLSA settlement for the
FMCS NO 94-14797
therwise adjusted in accordance

employees for the cost of
destroyed by patients or
n the performance of their
ble to claims under PL 88-558 for
awards arising from abrogation
damages to employee property,
atient care; for other employee
BOC 4220.
BA use only)
only)
otherwise made available and

est payments under lease-
110
04/28/2015

er capital leases.
ograms.
y received by VA.
111
04/28/2015

112
04/28/2015

113
04/28/2015

114
04/28/2015

115
04/28/2015

116
04/28/2015

117
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118
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Back to Volume XIII Chapter 2, Budget Object Codes

VA FINANCIAL POLICIES AND PROCEDURES VOLUME XIII CHAPTER 2

Veterans Canteen Service (VCS) Administration.

Computer Systems Analysts, Programmers and Computer Operators.

VA FINANCIAL POLICIES AND PROCEDURES VOLUME XIII CHAPTER 2

Radiology Technician. Includes Diagnostic and Therapeutic Radiology.

Psychology Aides and Technicians. Includes Alcohol and Rehabilitation Technicians.

Audiologist and Speech Pathologist.

VA FINANCIAL POLICIES AND PROCEDURES VOLUME XIII CHAPTER 2

Recreation Specialists, Aides and Technicians. Excludes recreational therapists.

Medical Machine Technicians. Includes EKG technicians.

1040 Series - Fellows Summary.

Spinal Cord Injury Fellows.

Substance Abuse Fellows and Clinical Pharmacology Fellows.

Dental Geriatric Fellows Program and Dental Research.

VA FINANCIAL POLICIES AND PROCEDURES VOLUME XIII CHAPTER 2

Trainees - Administrative Training Program.

Administrative Nurse Trainees.

1070 Series - Dental, Podiatrists, Without Compensation (WOC) Employees.

VA FINANCIAL POLICIES AND PROCEDURES VOLUME XIII CHAPTER 2

Physicians - Full Time.

Psychologists, Physicians and Dentists - Research Associates.

1090 Series - All Other.

Stay-in-School Program - Part-time Employment of Needy Students.

Employee Compensation Payments.

Employees on Sick Leave Pending Disability Retirement.

Personnel Compensation, Personnel Benefits and Benefits for Former Personnel

VA FINANCIAL POLICIES AND PROCEDURES VOLUME XIII CHAPTER 2

VA FINANCIAL POLICIES AND PROCEDURES VOLUME XIII CHAPTER 2

Senior Executive Service Bonus.

Saturday Premium Pay.

VA FINANCIAL POLICIES AND PROCEDURES VOLUME XIII CHAPTER 2

Repayment of Advanced FEHB Premiums.

Clear Special Pay Transactions

Deactivated 10/1/06 Physicians Performance Pay Do not use.

VA FINANCIAL POLICIES AND PROCEDURES VOLUME XIII CHAPTER 2

Benefits, Canteen Service.

Office of Workers' Compensation Program Payments.

Unfunded Post Retirement Pension Expense - CSRS.

Federal Employees Life Insurance Fund - VA Share (FELIF).

Employers Tax, Old Age Survivors Disability Insurance (OASDI).

VA FINANCIAL POLICIES AND PROCEDURES VOLUME XIII CHAPTER 2

Civil Service Retirement Fund - VA Share.

Federal Employees Health Benefits - VA Share.

Federal Employees Retirement System (FERS) Thrift VA Share.

Accrued Annual Leave Expense. (VACO Station #150 use only).

FERS REG VA SHARE HIRED AFTER 12.

FERS REG VA SHARE HIRED AFTER 12.

Recruitment Bonus. To record recruitment bonus paid to employees.

VA FINANCIAL POLICIES AND PROCEDURES VOLUME XIII CHAPTER 2

Retention Allowance. To record retention allowance paid to employees.

Relocation Bonus. To record relocation bonus paid to employees.

Child Care Subsidy. To record employee benefits.

Benefits to certain former civilian and military

VA FINANCIAL POLICIES AND PROCEDURES VOLUME XIII CHAPTER 2

Severance Pay, Public Law 89-301.

VA FINANCIAL POLICIES AND PROCEDURES VOLUME XIII CHAPTER 2

Object Code Requests (ccnumber is 202-461-6036.

ve; compensation for personal

VA FINANCIAL POLICIES AND PROCEDURES VOLUME XIII CHAPTER 2

1 for all other costs associated

571 for all other costs

VA FINANCIAL POLICIES AND PROCEDURES VOLUME XIII CHAPTER 2

for professional, technical and