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8700 Scholarships <br /> Include payments made for the awarding of scholarships by the school system for <br /> students and LEA personnel. <br /> Capital Outlay (9000) <br /> Expenditures for acquiring fixed assets, including land or existing buildings, improvements of <br /> grounds, initial equipment, additional equipment, and replacement of equipment. Do not include <br /> any costs which may be coded to one or more specific purpose functions. (i.e., purchase of <br /> transportation equipment would be coded to 6550,maintenance equipment would be coded to <br /> 6580, regular instructional equipment purchases would be coded to 5110, etc.). The remaining <br /> three digits may be used for local use purposes. <br /> 72 <br />