Adopted Budget - Bedford County, Virginia

5141 Computer Hardware Capital Leases: Include expenditures for capital lease agreements for computerequipment.5142 Computer Software Capital Leases: Include expenditures for capital lease agreements for applicationsoftware, utility programs, and operating system software.5143 Equipment Capital Leases: Include expenditures for capital lease agreements of non-computerequipment.5144 Building Capital Leases: Include expenditures for capital lease agreements of property only.5145 Land Capital Leases: Include expenditures of capital lease agreements of property only.5146 Land and Building Capital Leases: Include expenditures for capital lease agreements for both land and abuilding combined in one agreement.5150 Operating Lease Payments: Includes expenditures for computer equipment operating lease payments,computer software operating lease payments, equipment operating leases payments, plant operatinglease payments, and property operating lease payments. Use the codes when leases do not have thesubstance of purchases and ownership of the asset does not change hands.5151 Computer Hardware Rentals: Include expenditures for operating lease agreements for computerequipment.5152 Computer Software Rentals: Include expenditures for operating lease agreements for applicationsoftware, utility programs, and operating system software.5153 Equipment Rentals: Include expenditures for operating lease agreements of non-computer equipment.5154 Building Rentals: Include expenditures for operating lease agreements of property only.5155 Land Rentals: Include expenditures of operating lease agreements of property only.5156 Land and Building Rentals: Include expenditures for operating lease agreements for both land and abuilding combined in one agreement.5160 Installment Purchases: Include expenditures for computer equipment installment purchases, computersoftware installment purchases, equipment installment purchases and property installment purchases.Use these codes when there is agreement to purchase an asset in installments and ownership changeshands at the beginning of the agreement.5161 Computer Hardware Installment Purchases: Include expenditures for installment purchase agreementsfor computer equipment.5162 Computer Software Installment Purchases: Include expenditures for installment purchase agreementsfor application software, utility programs, and operating system software.5163 Equipment Installment Purchases: Include expenditures for installment purchase agreements of noncomputerequipment.