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8700 Scholarships <br /> Include payments made for the awarding of scholarships by the <br /> school system for students and LEA personnel. <br /> Capital Outlay (9000) <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 costs <br /> which may be coded to one or more specific purpose functions. (i.e., <br /> purchase of transportation equipment would be coded to 6550, <br /> maintenance equipment would be coded to 6580, regular instructional <br /> equipment purchases would be coded to 5110, etc.). The remaining three <br /> digits may be used for local use purposes. <br /> 109 <br />