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M:b <br />2012-2013 Budget <br />Budget Guide <br />Classification of Accounts by Character and Object <br />06 <br />Sundrv Charges <br />01 <br />Contributions <br />02 <br />Refunds <br />03 <br />Judgments Damages Etc <br />04 <br />Elections <br />05 <br />Auditing <br />06 <br />Taxes <br />07 <br />Miscellaneous <br />08 <br />Lab Costs <br />09 <br />Medical Expenses <br />10 <br />Translator <br />07 Debt Service <br />Includes legal obligations of the City for payment of principal, interest and bank charges on bond debt. <br />01 Principal Requirements <br />02 Interest requirements <br />03 Exchange Fee <br />08 Land <br />01 Purchase Price <br />Includes all expenditures for land, ie abstracts, assessments, cost of appraising, recording of deeds. <br />02 Improvements <br />Includes all expenditures {including payroll} covering original cost of drainage, engineering, inspections, grading, etc. <br />03 Development <br />Includes research and study for City projects and community development. <br />000 - 5 <br />