This includes delivery costs and payments for accessories and equipment, whether attached to the vehicles at the time of purchase or acquired at a later date. Any trade-in allowances or amounts realized from the separate sale of replaced vehicles are abated against this account, 530-b, either directly or after accumulating abatements under account 1920, ABATEMENTS. Interest payments connected with lease-purchase or installment-purchase are not recorded here; they are recorded under DEBT SERVICE, account 1320-b, Interest on Short-term Loans, or account 1320-c, Interest on Long-term Loans. Expenditures for initial or additional pupil transportation vehicles are not recorded here; they are recorded under CAPITAL OUTLAY, account 1230-e, Equipment for Pupil Transportation. 540. PUPIL TRANSPORTATION INSURANCE Expenditures for public liability, property damage, medical care, collision, fire, and theft insurance. This includes expenditures for insurance on garages as well as transportation equipment. See also account 1530, PREPAID INSURANCE PREMIUMS. 550. EXPENDITURES IN LIEU OF TRANSPORTATION Expenditures to parents or guardians to maintain children near school (given as room and board), and to buy boats, sleighs, skates, skis, etc., for getting children to school. Expenditures for the rental of shelters for children and expenditures for the maintenance of district-owned shelters are also recorded here. Expenditures for the construction of shelters for children are not recorded here; they are recorded under CAPITAL OUTLAY, account 1220-b, New Buildings and Building Additions. 560. OTHER EXPENSES FOR PUPIL TRANSPORTATION OPERATION AND MAINTENANCE Expenditures for supplies and other expenses for the operation and maintenance of district-owned pupil transportation vehicles and district-operated pupil transportation garages are recorded under this group of accounts. 560-a Gasoline for Pupil Transportation Vehicles. 560-b. Oil, Grease, and Gear Lubricants for Pupil Transportation Vehicles. 560-c. Tires and Tubes for Pupil Transportation Vehicles.— Expenditures for tire and tube replacements. If tires are rented under contract, expenditures for such rental are also recorded here. Labor costs for repairs to tires and tubes are not recorded here; if done in a district-operated pupil transportation garage, labor costs are recorded under account 510-c, Salaries of Mechanics and Other Garage Employees; if done in a private garage, labor costs are recorded under account 560-g, Maintenance of Vehicles by Private Garages. 560-d. Repair Parts and Other Bus Supplies Used in the Pupil Transportation Garage.-Expenditures for repair parts, anti-freeze, and supplies used in the district-operated pupil transportation garage for the maintenance and operation of pupil transportation vehicles, except tires, tubes, gasoline, oil, grease, and gear lubricants. 560-e. Supplies and Expenses for Pupil Transportation Garage Operation.-Expenditures for heat, electricity, water, telephone, custodial supplies, office supplies, supplies for care of grounds, etc., that are used in connection with the operation of a district-operated pupil transportation garage. 560-f. Pupil Transportation Garage and Garage Equipment Repairs.-Expenditures for labor and materials for the repair of the garage building and grounds, or any equipment in the garage, by personnel not on the school district payroll; and expenses, other than salaries, connected with such repairs performed by school-district employees. Also recorded here are expenditures for piece-for-piece replacements of garage equipment, regardless of the relative value of the replaced item of equipment and its replacement. By piece-for-piece replacement is meant the replacement of a complete unit of equipment by another complete unit of equipment serving the same purpose in the same way. Any trade-in allowances or amounts real ized from the separate sale of replaced garage equipment are abated against this account, either directly or after accumulating abatements under Clearing Account 1920, ABATEMENTS. Expenditures for major alterations to the garage and for initial or additional garage equipment are not recorded here; they are recorded under CAPITAL OUTLAY, account 1220, BUILDINGS, and 1230-e, Equipment for Pupil Transportation, respectively. 560-g. Maintenance of Pupil Transportation Vehicles by Private Garages.-Expenditures for labor and repair parts for such maintenance. 560-h. Rent for Pupil Transportation.—Expenditures, without option to purchase, for the rental of land, buildings, and equipment for pupil transportation. If the driver's contract includes storage, a portion is prorated to storage and recorded here. Rent for tires and tubes is not recorded here; it is recorded under account 560-c, Tires and Tubes for Pupil Transportation Vehicles. Rent for shelters is not recorded here; it is recorded under account 550, EXPENDITURES IN LIEU OF TRANSPORTATION. 560-i. Miscellaneous Expenses for Pupil Transportation Operation and Maintenance.—Expenditures for inservice training and other pupil transportation expenses which cannot be charged to a specific pupil transportation account. OPERATION OF PLANT 600 Series OPERATION OF PLANT consists of the housekeeping activities concerned with keeping the physical plant open and ready for use. It includes cleaning, disinfecting, heating, lighting, communications, power, moving furniture, handling stores, caring for grounds, and other such housekeeping activities as are repeated somewhat regularly on a daily, weekly, monthly, or seasonal basis. Operation of plant does not encompass the repairs and replacements of facilities and equipment. Recorded under this group of accounts are all current expenses for operation of plant for the school system, except direct ex penses for PUPIL TRANSPORTATION, FOOD SERVICES, STUDENT-BODY ACTIVITIES, and COMMUNITY SERVICES. (See DIRECT EXPENSES in Glossary.) This includes school plants, central administration offices, warehouses, garages (but not pupil transportation garages), maintenance shops, teacherages, student dormitories, and other such buildings. With respect to housing for teachers (teacherages), and student dormitories, if rent or fees are collected, they are accounted for through clearing accounts and only net expenditures for operation are recorded here. Investment properties are also handled through clearing accounts (see Clearing Account 1840, OPERATION OF INVESTMENT PROPERTIES), and only net expenditures for operation of plant are recorded here. Direct expenses for operation of plant for pupil transportation services are recorded under the 500 Series, PUPIL TRANSPORTATION SERVICES, and for community services under the 1100 Series, COMMUNITY SERVICES. Direct expenses for operation of plant for food services and student-body activities are recorded under the 900 Series, FOOD SERVICES, and the 1000 Series, STUDENT-BODY ACTIVITIES, respectively, if no reimbursement is expected from the operation of the activity. If reimbursement is expected, these direct expenses are recorded under clearing accounts, the 1700 Series, FOOD SERVICES OPERATION, and the 1810 Series, STUDENT-BODY ACTIVITIES. 610. SALARIES FOR OPERATION OF PLANT Salaries of central office staff who are responsible for the systemwide administration of the building operation and maintenance program are not recorded under these accounts; they are recorded under ADMINISTRATION, account 110-n, Salaries for Administration of Buildings and Grounds. 610-a. Salaries of Plant Engineers.-The full-time, part-time, and prorated portions of salaries of personnel responsible for supervising plant operational staff servicing individual buildings or plants, when such supervision is restricted to a particular building or plant installation, for all purposes except direct expenses for PUPIL TRANSPORTATION, FOOD SERVICES, STUDENT-BODY ACTIVITIES, and COMMUNITY SERVICES. 610-b. Salaries for Custodial Services.-The full-time, parttime, and prorated portions of salaries of custodians, firemen, custodians' helpers, matrons, general utility men, dairymen, night watchmen, and other such personnel who sweep, clean, polish, mop, care for buildings and livestock, operate the heating and ventilating systems, and perform any other housekeeping duties, for all purposes except direct expenses for PUPIL TRANSPORTATION, FOOD SERVICES, STUDENT-BODY ACTIVITIES, and COMMUNITY SERVICES. 610-c. Salaries for Care of Grounds.-The full-time, parttime, and prorated portions of salaries of personnel responsible for the care of grounds (not repair and upkeep), who perform such duties as: Rake, hoe, water, cut, and protect lawns; transplant, trim, and care for shrubbery and sodded play areas; and prepare, plant, and care for flower beds, for all purposes except direct expenses for PUPIL TRANSPORTATION, FOOD SERVICES, STUDENT-BODY ACTIVITIES, and COMMUNITY SERVICES. 610-d. Other Salaries for Operation of Plant.-The full-time, part-time, and prorated portions of salaries of telephone switchboard operators, truck drivers, elevator operators, supervisors of warehouses, stock clerks, and other such personnel who operate a central storeroom, secretarial assistants to plant operational personnel, and any other plant operation personnel whose salaries cannot be charged to accounts 610-a through 610-c, for all purposes except direct expenses for PUPIL TRANSPORTATION, FOOD SERVICES, STUDENT-BODY ACTIVITIES, and COMMUNITY SERVICES. 620. CONTRACTED SERVICES FOR OPERATION OF PLANT Expenditures for operation-of-plant services provided by personnel who are not on the district payroll, including all related expenses covered by the contract, for all purposes except direct expenses for PUPIL TRANSPORTATION, FOOD SERVICES, STUDENT-BODY ACTIVITIES, and COMMUNITY SERVICES. Examples of the kinds of con |