Expense Transfers
Expense Transfers : Accounts used for reporting adjustments and reclassifications of expenses previously recorded. Expense transfers include: reclassifications of expenses from one function to another; a composite category of expense encompassing labor; fringe benefits; materials and services used in the transit agency's internal information system to reclassify costs between cost centers and work orders, and a credit account to be used for adjusting entries transferring expenses to receivables, property or work in process for capital projects
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