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Appendix E <br /> Recurring Capital Outlay Budget . <br /> Description and Explanation of Line Items <br /> 9000 Capital Outlay: <br /> Expenditures for acquiring fixed assets, including land or existing <br /> buildings, improvements of grounds, initial equipment, additional <br /> equipment, and replacement of equipment. Do not include any <br /> costs which maybe coded one or more specific purpose functions. <br /> (i.e., purchase of transportation equipment would be coded to 6550, <br /> maintenance equipment would be coded to 6580 etc. <br /> E-1 <br />