Capital and coding

Coding

Formula Capital expenditure should only be coded to the following GL codes:

  • 6180200: Building and site works, including furniture and equipment funded by Formula Capital only. Although spending on furniture and equipment is also reported under GL code 6180200, it must be identified separately.
  • 6180215: Any ICT funded through Formula Capital only.

Other Capital should be coded to the following GL codes:

  • 6180220: Any other capital expenditure not funded by Formula Capital, including any funded by a year-end Direct Financing adjustment.
  • 6180210: Harnessing Technology Grant expenditure only.