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Page Title: The Accounting Classification Code
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example  of  an  accounting  classification  code  that contains  the  maximum  number  of  elements  is  shown  in figure 2-2. Figure 2-2 also illustrates the order in which the accounting data should be entered on the required documents.  You  should  follow  the  order  shown  in figure 2-2, regardless of any preprinted instructions on your  document  to  the  contrary.  In  the  following sections, we will explain the significance of each of these elements and the order in which they should be used. We  will  also  examine  the  position  and significance of the alphanumeric characters in each element. While reading this information, remember to refer to the example in figure 2-2. We will discuss these elements and their characters in the order of their numerical and sequential presentation in this figure. APPROPRIATION OR FUND In every accounting classification code, the first element  represents  the  appropriation  or  fund.  (Refer  to number 1 on the left side of figure 2-2. This represents the  first  element  in  the  accounting  classification  code used as the example.) The appropriation or fund, of course,  indicates  the  legal  source  of  each  transaction. In most cases, the appropriation code will consist of only seven alphanumeric characters. It may, however, contain  up  to  nine  characters,  depending  on  the reporting  requirements. The first two digits in our example are 1 and 7, or 17, which represent the Department of the Navy. The third digit, 8, is the last digit of the fiscal year for that in the third position instead of a number, then the appropriation is a continuing appropriation. If the letter M is used in the third position, then the appropriation is a  successor  appropriation. The next four digits (1453) indicate the type of appropriation.  In  the  case  of  a  fund,  these  four  digits would  indicate  the  type  of  appropriation  and  the particular type of fund used within that appropriation. SUBHEAD The  second  element  of  the  accounting  code (indicated as number 2 on the left side of the figure) is the subhead. This element identities the charges (or credits)  to  the  appropriation  or  fund  (indicated  in element 1) for that particular transaction. The subhead consists of four characters. The first two characters identify   the   administering   offices.   The   last   two characters identify the purpose of the subhead. For example, the subhead 2201 in figure 2-2 identifies the administering  office,  22,  as  the  Bureau  of  Naval Personnel (BUPERS) and the purpose, 01, as pay and allowances  of  officer  personnel. OBJECT CLASS The  object  class  is  the  third  element  in  the accounting classification code. (Refer to number 3 in figure 2-2.) It consists of three digits. The object class designates the nature of the services, articles, or other items  involved,  as  distinguished  from  the  purpose  for particular annual appropriation. If the letter X is used which obligations were incurred. Figure 2-2.-The accounting classification code. 2-4

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