QuickBooks Pro Manual  
 HOME SITE INDEX QuickBooks Manual MasterCode Chart by PowerTools Software, Inc. 
MasterCode Cost Code System
  1. L-M-S-R  Labor - Material - Subcontract - Rental. (Category II)
  2. Labor = Payroll Labor and Subcontract Labor (optional). (Category I)
  3. Materials = Material only, including delivery and taxes. (Category I)
  4. Subcontract = Labor & Material Subcontracts and Subcontract Labor (optional). (Category I)
  5. Rental = Rental only, including delivery and taxes. (Category I)
  6. None = Not Classified / Unclassified / No Class Assigned
  7. N/A =  Not Applicable
  8. List Status = Account status in the Template File when 1st installed. (may be changed by user)
100 Land/Property Acquisition None Not-active Purchase price for land/lot.
110 Acquisition Expenses None Not-active Closing costs, fees, etc. to buy raw land.
150 Development Costs None Not-active  
160 Lot Mowing/Maintenance None Not-active  
170 Carrying Costs - Loan Interest None Not-active Interest on purchase/development loan only.
180 Carrying Costs - Property Taxes None Not-active  
190 Carrying Costs - HOA Fees None Not-active Home Owner's Association fees.
200 Site Surveys L-M-S-R Active Pre-construction surveys only.
201 Property Inspections L-M-S-R Not-active Pre-construction inspections only.
202 Soils Exploration L-M-S-R Active  
205 Design Costs L-M-S-R Active  
206 Engineering Fees L-M-S-R Active  
207 Estimating Costs L-M-S-R Not-active  
210 Construction Financing None Active  
220 Project Insurance None Not-active Insurance purchased for specific project only.
221 Builders Risk Insurance None Not-active  
230 Building Permits/Fees None Active  
231 Radon Gas Fee None Not-active Alternates to #230.
232 Arborist Fee None Not-active  
233 Inspector Training Fee None Not-active  
238 Other Permit Fees None Active  
239 Reinspections None Active  
240 Utility Deposits None Not-active  
241 Water Connection Fee None Not-active Occasionally incorporated in #240 instead.
242 Sewer Connection Fee None Not-active  
245 Utility Service Fee None Not-active  
250 Impact Fees None Not-active Government mandated fees only.
251 City Impact Fee None Not-active Occasionally incorporated in #250 instead.
252 Road Impact Fee None Not-active  
253 Sewer Impact Fee None Not-active  
254 Water Impact Fee None Not-active  
255 School Impact Fee None Not-active  
256 Police/Fire/Rescue Impact Fee None Not-active  
257 Drainage Impact Fee None Not-active  
258 Parks/Recreation/Library Imp Fee None Not-active  
259 Solid Waste Impact Fee None Not-active  
260 Field Office/Storage L-M-S-R Active  
261 Job Signs L-M-S-R Active  
262 Site Security & Safety L-M-S-R Not-active Watchmen, temp lighting, etc.
265 Temporary Fencing L-M-S-R Not-active  
266 Temporary Storage L-M-S-R Not-active  
270 Temporary Utilities L-M-S-R Active Includes all site utilities.
271 Temporary Electric L-M-S-R Active Occasionally incorporated in #270 instead.
272 Temporary Water L-M-S-R Not-active  
273 Temporary Phone L-M-S-R Active  
274 Temporary Gas Service L-M-S-R Not-active  
275 Temporary Toilets L-M-S-R Active  
280 Demolition L-M-S-R Active  
281 Demolition Materials* Materials Not-active Category 1 alternates to #280.
282 Demolition Labor* Labor Not-active  
283 Demolition Equipment Rental Rental Not-active  
284 Saw Cutting L-M-S-R Active  
285 Demolition Hauling / Dump Fees L-M-S-R Active Demo debris only.
286 Existing Finish Protection L-M-S-R Active  
288 Oil Tank Removal L-M-S-R Not-active Includes fees, pumping & disposal.
289 HazMat Removal L-M-S-R Not-active Asbestos, lead paint removal, etc.
290 Site Clearing L-M-S-R Active  
291 Site Clearing Materials L-M-S-R Active  
292 Site Clearing Labor L-M-S-R Active  
293 Site Clearing Equip Rental L-M-S-R Active  
295 Tree Trim & Removal L-M-S-R Active  
296 Erosion Control L-M-S-R Not-active  
300 Excavating & Grading L-M-S-R Active  
301 Excavation Blasting L-M-S-R Not-active  
302 Dirt Hauling & Dumping L-M-S-R Active Excavation related only.
303 Shoring & Pilings L-M-S-R Not-active  
304 Soil Stabilization L-M-S-R Not-active Pressure grouting, etc.
305 Fill Dirt / Gravel Materials Active Includes delivery.
306 Compaction L-M-S-R Not-active  
307 Compaction Testing L-M-S-R Not-active  
308 Soil Treatment/Pest Control L-M-S-R Active  
309 Radon Gas Abatement L-M-S-R Not-active  
310 Concrete Form/Prep L-M-S-R Active Category 1 codes
311 Concrete Form/Prep Materials* Materials Active  
312 Concrete Form/Prep Labor* Labor Active  
315 Concrete Reinforcing L-M-S-R Active Category 1 codes
316 Concrete Reinforcing Materials* Materials Active  
317 Concrete Reinforcing Labor* Labor Active  
320 Concrete Work Contract Active Category 1 codes
321 Concrete TruckMix Materials Active  
322 Concrete Labor* Labor Active  
323 Concrete Equip Rental* Rental Not-active  
324 Concrete Crane Rental L-M-S-R Not-active Includes operator.
325 Concrete Pumping L-M-S-R Active Includes operator.
326 Concrete Precast L-M-S-R Not-active Structural only - use #449 for ornamental conc.
327 Concrete Special Finishes L-M-S-R Not-active  
329 Concrete Testing L-M-S-R Not-active  
330 Concrete Structures L-M-S-R Not-active Category 2 alternates to #320-329.
331 Concrete Footers L-M-S-R Not-active Alternate Names for code #330:
332 Concrete Foundations L-M-S-R Not-active a) Concrete Construction
333 Concrete Columns     b) Concrete Work
334 Concrete Decks L-M-S-R Not-active c) Structural Concrete
335 Concrete Monolithic Slabs L-M-S-R Not-active  
336 Concrete Floor Slabs L-M-S-R Not-active  
337 Concrete Walls L-M-S-R Not-active  
338 Concrete Tilt Up L-M-S-R Not-active  
340 Masonry Contract Active Category 1 codes
341 Masonry Materials* Materials Active  
342 Masonry Labor* Labor Active  
343 Masonry Equip Rental* Rental Not-active  
344 Masonry Scaffolding L-M-S-R Active  
345 Parging L-M-S-R Not-active  
348 Foundation Waterproofing L-M-S-R Active  
349 Foundation Drainage/Sump L-M-S-R Active  
350 Masonry Structures L-M-S-R Not-active Category 2 for all structural masonry costs.
351 Masonry Foundation Walls L-M-S-R Not-active Alternate Names for code #350:
352 Masonry Retaining Walls L-M-S-R Not-active a) Masonry Construction
353 Masonry Walls L-M-S-R Not-active b) Masonry Work
354 Masonry Columns L-M-S-R Not-active c)Structural Masonry
355 Masonry Chimney L-M-S-R Not-active  
356 Masonry Modifications L-M-S-R Not-active  
360 Structural Steel L-M-S-R Active Category 1 Codes
361 Structural Steel Materials* Materials Active  
362 Structural Steel Labor* Labor Active  
364 Structural Steel Crane L-M-S-R Not-active  
365 Steel - Shop Fabrications L-M-S-R Not-active  
366 Steel - Field Welding L-M-S-R Not-active  
370 Steel Structures L-M-S-R Not-active Category 2 alternates to #360-369.
377 Steel/Metal Stairs L-M-S-R Not-active  
380 Rough Carpentry Contract Active Category 1 for all Rough Carpentry costs.
381 Rough Carpentry Materials* Materials Active  
382 Rough Carpentry Labor* Labor Active  
383 Rough Carpentry Tool Rental* Rental Not-active  
384 Rough Carpentry Crane L-M-S-R Not-active Includes operator.
385 Special Wood Beams Materials Active Microlams, Glulams, etc.
386 Structural Hardware Materials Active Metal strapping, framing clips, etc.
387 Floor Trusses Materials Active Includes Design, Engineering & Delivery
388 Roof Trusses Materials Active  
390 Rough Carpentry Structures L-M-S-R Not-active Category 2 alternates to #380-389.
391 Wood Beams & Girders L-M-S-R Not-active Alternate Names for code #390:
392 Floor Framing L-M-S-R Not-active a) Rough Carpentry Construction
393 Exterior Wall Framing L-M-S-R Not-active b) Rough Framing
394 Roof Framing L-M-S-R Not-active c) Wood Structures
395 Interior Partitions & Blocking L-M-S-R Not-active d) Structural Framing
396 Wall Furring L-M-S-R Not-active  
397 Stair/Landing Framing L-M-S-R Not-active  
400 Roofing L-M-S-R Active Category 2 for all roofing costs.
401 Roofing Materials* Materials Active Category 1 alternates to #400.
402 Roofing Labor* Labor Active  
403 Roofing Equip Rental* Rental Not Entered  
404 Asphalt Shingle Roofing L-M-S-R Not-active Category 2 alternates to #400.
405 Concrete/Clay Tile L-M-S-R Not-active Includes paper, shingles, flashing, vents
406 Slate Roofing L-M-S-R Not-active  
407 Cedar Shake Roofing L-M-S-R Not-active  
408 Metal Roofing L-M-S-R Not-active  
409 Membrane/Built-up Roofing L-M-S-R Not-active  
410 Exterior Swing Doors L-M-S-R Active Installation sometimes included in #380.
411 Sliding Glass Doors L-M-S-R Active  
413 Basement Doors L-M-S-R Not-active  
414 Special Doors L-M-S-R Not-active  
415 Garage Doors L-M-S-R Active  
416 Garage Door Opener L-M-S-R Active  
419 Access Panels L-M-S-R Not-active  
420 Windows L-M-S-R Active Installation sometimes included in #380.
421 Greenhouse Windows L-M-S-R Not-active  
422 Glazing L-M-S-R Not-active  
423 Stained/Etched Glass L-M-S-R Not-active  
424 Entrances/Storefront L-M-S-R Not-active  
425 Glass Block Windows L-M-S-R Not-active  
429 Skylights/Roof Windows L-M-S-R Active Installation sometimes included in #400.
430 Building Wrap L-M-S-R Not-active Tyvek, etc.
431 Exterior Millwork L-M-S-R Active Entrance features, dentil & crown molding, etc.
432 Molded Foam Trim L-M-S-R Not-active Fypon, etc.
435 Wood Siding & Trim L-M-S-R Active  
436 Wood Siding & Trim Materials* Materials Not-active Category 1 alternates to #435.
437 Wood Siding & Trim Labor* Labor Not-active  
440 Face Brick L-M-S-R Active Category 2 for all face brick.
441 Face Brick Materials* Materials Not-active Category 1 alternates to #440.
442 Face Brick Labor* Labor Not-active  
444 Brick Tuckpointing L-M-S-R Not-active  
445 Stonework L-M-S-R Active Category 2 for all stonework costs.
446 Stonework Materials* Materials Not-active Category 1 alternates to #445.
447 Stonework Labor* Labor Not-active  
449 Precast Ornamental Concrete L-M-S-R Active Ornamental Railing, Statuary, etc.
450 Stucco L-M-S-R Active Category 2 for all stucco costs.
451 Stucco Materials* Materials Active Category 1 alternates to #450.
452 Stucco Labor* Labor Active  
455 Textured Coatings L-M-S-R Not-active  
456 Water & Damproofing L-M-S-R Not-active  
457 Special Caulking L-M-S-R Not-active  
460 Exterior Painting L-M-S-R Active Occasionally incorporated in #550 instead.
461 Exterior Painting Materials* Materials Not-active Category 1 alternates to #460.
462 Exterior Painting Labor* Labor Not-active  
465 Spraytech Coatings L-M-S-R Not-active  
470 Aluminum Siding L-M-S-R Active  
471 Alum Soffit & Fascia L-M-S-R Active  
475 Aluminum Railings L-M-S-R Not-active Pre-manufactured or custom built.
476 Aluminum Screen Doors L-M-S-R Not-active Does not include doors on screen rooms.
479 Gutters & Downspouts L-M-S-R Active  
480 Vinyl Siding L-M-S-R Active  
481 Vinyl Soffit & Fascia L-M-S-R Active  
485 Shutters L-M-S-R Active  
489 Awnings L-M-S-R Not-active  
490 Ornamental Iron L-M-S-R Not-active  
491 Chimney Cap L-M-S-R Not-active Mfg separately, not supplied w/prefab chimney.
500 Insulation L-M-S-R Active Category 2 for all insulation costs.
504 Fireproofing L-M-S-R Not-active  
505 Metal Stud L-M-S-R Active Category 2 for all metal stud costs.
506 Metal Stud Materials* Materials Not-active Category 1 alternates to #505.
507 Metal Stud Labor* Labor Not-active  
509 Soundproofing L-M-S-R Not-active Spec. panels and techniques
510 Drywall L-M-S-R Active Category 2 for all drywall costs.
511 Drywall Materials* Materials Not-active Category 1 alternates to #510.
512 Drywall Labor* Labor Not-active  
515 Fiberglass Panels L-M-S-R Not-active  
516 Lath & Plastering L-M-S-R Not-active  
517 Ornamental Plaster L-M-S-R Not-active  
520 Finish Carpentry L-M-S-R Active Category 2 for all finish carpentry costs.
521 Finish Carpentry Materials* Materials Active Category 1 alternates to #520.
522 Finish Carpentry Labor* Labor Active  
525 Interior Doors L-M-S-R Active Alternates to #520 / 522.
526 Fire Doors L-M-S-R Not-active Installation sometimes included in #520 / 522.
530 Wood Mouldings L-M-S-R Not-active  
531 Wood Shelving L-M-S-R Not-active  
535 Wood Stairs & Rails L-M-S-R Active  
536 Attic Stairs L-M-S-R Not-active  
537 Paneling/Planking L-M-S-R Not-active  
539 Fireplace Mantle/Trim L-M-S-R Active  
540 Cabinets & Vanities L-M-S-R Active  
541 Cabinetry Materials* L-M-S-R Not-active  
542 Cabinetry Labor* L-M-S-R Not-active  
544 Special Millwork L-M-S-R Not-active Custom built cabinets, etc.
545 Formica Countertops L-M-S-R Active  
546 Solid Surface Countertops L-M-S-R Not-active  
547 Stone Countertops L-M-S-R Not-active  
548 Cultured Marble Tops L-M-S-R Active  
549 Cultured Marble Work L-M-S-R Not-active Cultured marble panels, shower liners, etc.
550 Painting L-M-S-R Active  
551 Painting Materials* Materials Not-active Category 1 alternates to #550.
552 Painting Labor* Labor Not-active  
554 Faux Finishes L-M-S-R Not-active Category 2 for all Faux finish costs.
555 Wallpaper L-M-S-R Not-active Category 2 for all wallpaper costs.
556 Wallpaper Materials* Materials Not-active Category 1 alternates to #555.
557 Wallpaper Labor* Labor Not-active  
560 Suspended Ceilings L-M-S-R Not-active Category 2 for all suspended ceiling costs.
561 Suspended Ceiling Materials* Materials Not-active Category 1 alternates to #560.
562 Suspended Ceiling Labor* Labor Not-active  
565 Acoustical Ceilings L-M-S-R Not-active  
566 Metal Ceilings L-M-S-R Not-active  
569 Illuminated Ceilings L-M-S-R Not-active LumaDome, etc.
570 Ceramic Tile L-M-S-R Active Everything not installed on floors.
571 Ceramic Tile Materials* Materials Not-active Category 1 alternates to #570.
572 Ceramic Tile Labor* Labor Not-active  
574 Tile Counters L-M-S-R Active May be incorporated in #570 instead.
575 Glass Block L-M-S-R Active Category 2 for all glass block.
578 Tile/Marble Window Sills L-M-S-R Active May be incorporated in #570 instead.
579 Ceramic Fireplace Finishes L-M-S-R Not-active Tile/Slate/Marble/Brick
580 Tile Flooring L-M-S-R Active All flooring costs include labor and materials.
581 Vinyl Flooring L-M-S-R Active  
582 Wood Flooring L-M-S-R Active  
583 Wood Floor Refinishing L-M-S-R Active  
584 Marble Flooring L-M-S-R Active  
585 Stone/Slate Flooring L-M-S-R Not-active  
586 Terrazzo Flooring L-M-S-R Not-active  
587 Brick/Paver Flooring L-M-S-R Not-active  
588 Concrete Floor Refinishing L-M-S-R Not-active  
589 Carpeting L-M-S-R Active  
590 Door Hardware L-M-S-R Active Locks, Hinges, kickplates, closers, etc.
591 Mirrors L-M-S-R Active  
592 Medicine Cabinets L-M-S-R Active  
593 Shower Enclosures L-M-S-R Active  
594 Bath Accessories L-M-S-R Active Towel bars, paper holders, etc.
595 Wire Shelving L-M-S-R Active  
596 Metal Shelving L-M-S-R Not-active  
597 Closet Systems L-M-S-R Active California Closets, etc.
598 Fabricated Plastics L-M-S-R Not-active  
599 Finish Metals L-M-S-R Not-active  
600 Plumbing System L-M-S-R Active Plumbing contract.
601 Plumbing Fixtures Material Active Fixtures only, installation in #600.
602 Special Tubs Material Active Whirlpool, Roman tubs.
603 Water Heater Material Active  
604 Plumbing Utility Connections Material Active  
605 Solar Water Heating Sys L-M-S-R Not-active  
606 Gas Transmission System L-M-S-R Not-active Gas piping / tanks, etc.
607 Boiler/HW Heating System L-M-S-R Not-active May be incorporated in #600 instead.
610 HVAC System L-M-S-R Active HVAC contract.
611 Oven/Dryer/Bath Venting L-M-S-R Active May be incorporated in #610 instead.
612 Attic/Whole House Fans L-M-S-R Not-active  
614 Electrostatic Filter System L-M-S-R Not-active  
615 Sheet Metal Work L-M-S-R Not-active  
616 Duct Cleaning L-M-S-R Not-active  
619 Prefab Fireplaces L-M-S-R Active  
620 Electrical System L-M-S-R Active  
621 Lighting Fixtures Material Active Fixtures only, installation in #620.
622 Ceiling Fans Material Active Fans only, installation in #620.
624 Electrical Utility Connections Material Active  
625 Door Chime System Material Active  
626 CATV/Antenna System L-M-S-R Not-active  
627 Telephone/PBX System L-M-S-R Not-active  
628 Computer Wiring L-M-S-R Not-active  
629 Low Voltage Lighting L-M-S-R Not-active  
630 Security System L-M-S-R Active  
631 Safes & Vaults L-M-S-R Not-active  
632 Intercom/Sound System L-M-S-R Active May be incorporated in #620 instead.
634 Lightning Protection System L-M-S-R Not-active  
635 Smoke Detection System L-M-S-R Not-active May be incorporated in #620 instead.
636 Fire Extinguishers L-M-S-R Not-active  
637 Fire Alarm System L-M-S-R Not-active  
638 Fire Sprinkler System L-M-S-R Not-active  
639 Central Vacuum System L-M-S-R Not-active  
640 Appliances L-M-S-R Active Installation sometimes included in #600 / 620.
641 Refrigerator/Freezer L-M-S-R Not-active Alternates to #640.
642 Stove/Range L-M-S-R Not-active  
643 Range Hood L-M-S-R Not-active  
644 Garbage Disposal L-M-S-R Not-active  
645 Dishwasher L-M-S-R Not-active  
646 Microwave Oven L-M-S-R Not-active  
648 Clothes Washer L-M-S-R Not-active  
649 Clothes Dryer L-M-S-R Not-active  
650 SPECIALTIES (Div 10) L-M-S-R Not-active CSI Divisions (for commercial work)
660 EQUIPMENT (Div 11) L-M-S-R Not-active  
670 FURNISHINGS (Div 12) L-M-S-R Not-active  
671 Window Treatments L-M-S-R Not-active  
672 Manufactured Casework L-M-S-R Not-active  
673 Rugs & Mats L-M-S-R Not-active  
680 SPECIAL CONST (Div 13) L-M-S-R Not-active CSI Division (for commercial work)
681 Greenhouses L-M-S-R Not-active  
682 Gazebos L-M-S-R Not-active  
690 CONVEYING SYSTEMS (Div 14) L-M-S-R Not-active CSI Division (for commercial work)
691 Residential Elevator L-M-S-R Not-active  
692 Dumb Waiter L-M-S-R Not-active  
693 Wheelchair Lifts L-M-S-R Not-active  
700 Septic System L-M-S-R Active  
701 Well & Pump L-M-S-R Active  
702 Water Meter L-M-S-R Not-active  
705 Drainage System L-M-S-R Not-active  
710 Concrete Curb/Gutter L-M-S-R Not-active  
715 Asphalt Paving L-M-S-R Not-active  
716 Pavement Marking L-M-S-R Not-active  
720 Final Grading L-M-S-R Active  
730 Concrete Flatwork L-M-S-R Active Drives, aprons, walks, patios, etc.
731 Concrete Flatwork Materials* L-M-S-R Active  
732 Concrete Flatwork Labor* L-M-S-R Active  
735 Driveways/Aprons L-M-S-R Active Category 2 alternates to #730.
736 Patios/Sidewalks L-M-S-R Active  
737 Special Concrete Finishes L-M-S-R Not-active Concrete stamping, etc.
738 Brick Pavers L-M-S-R Not-active Exterior only, interior brick w/floor finishes.
739 Flagstone L-M-S-R Not-active Exterior only, interior flagstone w/floor finishes.
740 Exterior Wood Structures L-M-S-R Active Sundecks, wood walks & patios, etc.
741 Ext. Wood Structure Materials* L-M-S-R Active  
742 Ext. Wood Structure Labor* L-M-S-R Active  
750 Exterior Sundeck L-M-S-R Active Category 2 alternates to #740.
751 Exterior Wood Stairs L-M-S-R Active  
752 Exterior Wood Railings L-M-S-R Active  
753 Wood Patios/Walkways L-M-S-R Active  
759 Dune Crossovers L-M-S-R Active  
760 Fencing L-M-S-R Active  
765 Mailboxes L-M-S-R Active  
766 Signage / House Numbers L-M-S-R Active  
770 Landscaping L-M-S-R Active Category 2 for all landscaping work.
771 Landscaping Materials* L-M-S-R Active  
772 Landscaping Labor* L-M-S-R Active  
775 Irrigation System L-M-S-R Active Category 2 alternates to #770.
776 Landscape Plantings L-M-S-R Active  
777 Sod & Seeding L-M-S-R Active  
779 Landscape Lighting L-M-S-R Not-active  
780 Pool/Spa Construction L-M-S-R Active  
783 Pool/Spa Re-Decking L-M-S-R Not-active Remodeling projects only.
784 Pool/Sap Re-Marcite L-M-S-R Not-active  
785 Pool/Spa Deck Coatings L-M-S-R Not-active Kool Deck, etc.
786 Chattahoochee/River Rock L-M-S-R Not-active  
790 Screening / Screen Rooms L-M-S-R Active  
800 Site Supervision L-M-S-R Active  
801 Supervision Bonus L-M-S-R Not-active  
802 Associate Bonus L-M-S-R Not-active  
805 Project Management L-M-S-R Not-active  
810 Rough Cleanup L-M-S-R Active  
811 Trash Removal/Dumpster L-M-S-R Active  
812 Dump Fees L-M-S-R Active  
815 Final Cleaning L-M-S-R Active  
816 Material Protection L-M-S-R Not-active  
817 Special Testing L-M-S-R Not-active  
819 General Purpose Scaffolding L-M-S-R Not-active  
820 Builders Risk Insurance None Not-active Project related only.
821 Liability Insurance Impact None Not-active  
822 Worker's Comp Impact None Not-active  
823 Licensing Cost Impact None Not-active  
830 Bonding Costs None Not-active  
831 Warranty Program None Active Third-party warranty providers. (HBW, RWC)
832 Legal Expenses (project only) None Not-active Attributable to specific project only.
833 Accounting Costs (project only) None Not-active  
834 Administration & Clerical None Not-active  
835 Blueprints / Copies None Active  
836 Photography None Not-active  
840 Travel Expenses None Not-active  
845 Vehicle Expenses None Not-active  
850 Materials Acquisition & Dist. L-M-S-R Not-active  
855 Off Site Storage (project only) L-M-S-R Not-active  
860 Minor Medical None Not-active Minor medical costs not reported to work comp.
865 Refreshments / Ice None Not-active  
870 Consumable Tools None Not-active Small tools expensed to project (not capitalized)
880 Final Punchout L-M-S-R Active  
885 Final Move-in & Set-up L-M-S-R Not-active  
890 Warranty Service L-M-S-R Active  
891 Warranty-Materials* Material Not-active  
892 Warranty-Labor* Labor Not-active  
893 Warranty-Rental* Rental Not-active  
900 Marketing / Advertising L-M-S-R Not-active  
901 Promotional Signage L-M-S-R Not-active  
902 Decorating L-M-S-R Not-active Sales-related costs only.
905 Buyers Incentives None Not-active Special give-aways (not closing costs)
906 Permanent Utilities (for buyer) None Not-active  
910 Closing Costs None Not-active All closing costs.
911 Title Insurance None Not-active Alternates to #910.
912 Final Appraisal None Not-active  
913 Foundation Check L-M-S-R Not-active  
914 Final Inspections L-M-S-R Not-active  
915 Final Surveys L-M-S-R Not-active  
916 Bank Inspections None Not-active  
918 Permanent Loan Points None Not-active  
919 Other Closing Costs None Not-active  
920 Sales Commissions - In House None Not-active  
921 Sales Commissions - Outside None Not-active  
930 Construction Loan Points None Not-active  
931 Construction Loan Interest None Not-active  
932 Post Construction Interest None Not-active  
935 Investor Profit Share None Not-active Amounts paid to investor(s)
940 Maintenance L-M-S-R Not-active  
950 Late Completion Costs None Not-active  
960 General Stock Materials None Not-active Caulking, fasteners, etc - not assigned to jobs.
970 Small Job Costs L-M-S-R Not-active  
971 Small Jobs - Materials* Materials Not-active Category 1 alternates to #970.
972 Small Jobs - Labor* Labor Not-active  
973 Small Jobs - Rentals* Rental Not-active  
974 Small Jobs - Overhead None Not-active  
980 Miscellaneous Job Cost L-M-S-R Active Used only for cost not described elsewhere!
981 Miscellaneous Materials* Materials Not-active Category 1 alternates to #980.
982 Miscellaneous Labor* Labor Not-active  
983 Miscellaneous Rental* Rental Not-active  
984 Miscellaneous Job Overhead None Not-active  
990 Perm Uncategorized Costs L-M-S-R Active Used only to post prior balances!
991 Perm Uncategorized Materials* Materials Not-active Category 1 alternates to #990.
992 Perm Uncategorized Labor* Labor Not-active  
993 Perm Uncategorized Rentals* Rental Not-active  
994 Perm Uncategorized Job Overhead None Not-active  
999 Temp Unidentified Job Costs L-M-S-R Active Temporary holding account for unknown costs.
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