001. Food Off-Premise M190904 Food and Beverages Purchased and Prepared by CU on Trips M790220 Food and Nonalcoholic Beverage purchases at Grocery Stores M790230 Food and Nonalcoholic Beverage purchases at Convenience or Specialty Stores 002. Food On-Premise M190901 Food or Board, at School and Rooming/Boarding Houses M190902 Catered Affairs M190903 Food and Non-alc Beverages at Restaurants, Cafes, Fast Food Places on Trips M790410 Dining Out at Restaurants, Cafaterias, Drive-ins, Etc. (Excluding Alcoholic Beverages) M790430 School Meals for Preschool and School Age Children 003. Food Furnished Employees M800700 Meals Received as Pay 004. Tobacco Products M630110 Cigarettes M630210 Cigars, Pipe Tobacco, and Other Tobacco Products 005. Alcohol Off-Premise M790310 Beer and Wine for Home Use M790320 Other Alcoholic Beverages for Home Use 006. Alcohol On-Premise M200900 Alcoholic Beverages at Restaurants, Cafes, Bars on Trips M790420 Alcoholic Beverages at Restaurants, Cafeterias, Drive-ins, Etc. 007. Clothing and Shoes M360110 Men's Suits M360120 Men's Sport Coats M360210 Men's Coats, Jackets, and Furs M360311 Men's Underwear M360312 Men's Hosiery M360320 Men's Nightwear M360330 Men's Accessories M360340 Men's Sweaters and Vests M360350 Men's Active Sportswear M360410 Men's Shirts M360511 Men's Pants M360512 Men's Shorts and Shorts Sets, Excl. Athletic M360901 Men's Uniforms M360902 Men's Other Clothing, Incl. Costumes M370110 Boys' Coats, Jackets, and Furs M370120 Boys' Sweaters M370130 Boys' Shirts M370211 Boys' Underwear M370212 Boys' Nightwear M370213 Boys' Hosiery M370220 Boys' Accessories M370311 Boys' Suits, Sport Coats, and Vests M370312 Boys' Pants M370313 Boys' Shorts and Shorts Sets, Excl. Athletic M370901 Boys' Uniforms and Active Sportswear M370902 Boys' Other Clothing, Incl. Costumes M370903 Boys' Uniforms M370904 Boys' Active Sportswear M380110 Women's Coats, Jackets, and Furs M380210 Women's Dresses M380311 Women's Sport Coats and Tailored Jackets M380312 Women's Vests, Sweaters, and Sweater Sets M380313 Women's Shirts, Tops, and Blouses M380320 Women's Skirts and Culottes M380331 Women's Pants M380332 Women's Shorts and Shorts Sets, Excl. Athletic M380340 Women's Active Sportswear M380410 Women's Nightwear M380420 Women's Undergarments M380430 Women's Hosiery M380510 Women's Suits M380901 Women's Accessories M380902 Women's Uniforms M380903 Women's Other Clothing, Incl. Costumes M420110 Sewing Materials for Making Clothes M420120 Sewing Notions, Patterns M430130 Travel Items, Including Luggage, and Luggage Carriers M640130 Wigs, Hairpieces, or Toupees M390110 Girls' Coats, Jackets, and Furs M390120 Girls' Dresses and Suits M390210 Girls' Sport Coats, Tailored Jackets, Shirts, Blouses, Sweaters, Sweater Sets, and Vests M390221 Girls' Skirts, Culottes, and Pants M390222 Girls' Shorts and Shorts Sets, Excl. Athletic M390230 Girls' Active Sportswear M390310 Girls' Undergarments and Nightwear M390321 Girls' Hosiery M390322 Girls' Accessories M390901 Girls' Uniforms M390902 Girls' Other Clothing, Incl. Costumes M400110 Men's Footwear M400210 Boys' Footwear M400220 Women's Footwear M400310 Girls' Footwear M410110 Infants' Coats, Jackets, and Snowsuits M410111 Infant Coats, Jackets, and Snowsuits 9B (1980-1991Q2) M410112 Infant Coats, Jackets, and Snowsuits 9A (1980-1991Q2) M410120 Infants' Dresses and Outerwear M410121 Infant Dresses and Outerwear 9B (1980-1991Q2) M410122 Infant Dresses and Outerwear 9A (1980-1991Q2) M410130 Infants' Undergarments, Including Diapers M410131 Infant Undergarments 9B, Including Diapers (1980-1991Q2) M410132 Infant Undergarments 9A, Including Diapers (1980-1991Q2) M410140 Infants' Sleeping Garments M410141 Infant Sleeping Garments 9B (1980-1991Q2) M410142 Infant Sleeping Garments 9A (1980-1991Q2) M410901 Infants' Accessories, Hosiery, and Footwear M410902 Infant's Other Clothing (1980-1991Q1) M410903 Infant Accessories 9A (1980-1991Q2) M410904 Infant Hosiery, Footwear, and Other Clothing (1980-1991Q2) 008. Clothing Services M440110 Shoe Repair and Other Shoe Services M440120 Apparel Laundry and Dry Cleaning - Coin-Operated M440130 Repair and Alteration to Clothing and Accessories M440140 Clothing Rental M440150 Watch and Jewelry Repair M440210 Apparel Laundry and Dry Cleaning - Not Coin Operated M440900 Clothing Storage 009. Jewelry and Watches M430110 Watches M430120 Jewelry 010. Toilet Articles and Preparations 011. Barbershops, Beauty Parlors, Health Clubs M650110 Personal Care Services for Females, Incuding Haircuts M650210 Personal Care Services for Males, Including Haircuts M650310 PERS. CARE SERV. M650900 Rental and Repair of Personal Care Appliances 012. Tenant-Occupied Nonfarm Dwellings--Rent M210110 Rent of Dwelling, Includes Parking Fees M230111 Contractors' Labor and Material Costs, and Cost of Supplies Rented for Inside and Outside Painting and Papering, Plastering, Paneling, Plumbing or Water Heating, Electrical Work, Heating or Air-Conditioning (Incl. Service Contracts), Insulation, Termite and Pest Control (Incl. Service Contracts), Roofing and Gutters, Siding, Windows, Screens, Doors, Awnings, Masonry, Brick and Stucco Work, Patios, Walks, Fences, Driveways, Swimming Pools, Finishing Basement or Attic, Remodeling Rooms, and Landscaping - Renter M230117 Built-in Dishwasher, Garbage Disposal, or Range Hood for Jobs Considered Replacement or Maintenance/Repair - Renter M230121 Contractors' Labor and Material Costs, and Cost of Supplies Rented for Repair or Replacement of Hard-Surface Flooring - Renter M230131 Installed Wall-to-Wall Carpeting - Renter M230134 W/W CARPET ORIG RNTR M230141 Service Contract Charges and Cost of Maintenance or Repair for Built-in Dishwasher, Garbage Disposal, or Range Hood - Renter M230150 Repair or Maintenance services (renter) M240111 Cost of Paint, Wallpaper, and Supplies Purchased for Inside and Outside Painting and Papering - Renter M240121 Cost of Equipment Purchased for Inside and Outside Painting and Papering - Renter M240211 Cost of Supplies Purchased for Plastering, Paneling, Roofing and Gutters, Siding, Windows, Screens, Doors, Awnings; Portion of Cost of Supplies Purchased for Patios, Walks, Fences, Driveways, Swimming Pools - Renter M240221 Cost of Supplies Purchased for Masonry, Brick or Stucco Work; Portion of Cost of Supplies Purchased for Patios, Walks, Fences, Driveways, Swimming Pools - Renter M240311 Cost of Supplies Purchased for Plumbing or Water Heating Installations and Repairs - Renter M240321 Cost of Supplies Purchased for Electrical Work, Heating or Air Conditioning Jobs - Renter M320161 Non-Installed Wall to Wall Carpeting and Carpet Squares - Renter M320163 W/W CARPET REPL RNTR M320611 Cost of Supplies Purchased for Insulation and Other Improvments/ Repairs; Materials and Supplies Purchased not for any Specific Job - Renter M320621 Cost of Supplies Purchased for Repair or Replacement of Hard Surfaced Flooring - Renter M320631 Cost of Supplies Purchased for Landscaping - Renter M340904 Rental of Furniture M790690 Cost of Supplies Purchased for Dwellings and Additions Being Built, Finishing Basement or Attic, Remodeling Rooms, Building Outdoor Patios, Driveways, or Permanent Swimming Pools - Jobs not yet Started - Renter M990920 Cost of Supplies Purchased for Dwellings and Additions Being Built, Finishing Basement or Attic, Remodeling Rooms, or Building Outdoor Patios, Walks, Fences, Driveways or Swimming Pools - Renter M990950 Contractors' Labor and Material Costs, and Cost of Supplies Rented for Dwellings and Additions Being Built - Other Properties 013. Other Rented Lodging M210210 Lodging Away From Home on Trips M210310 Housing For Someone At School 014. Furniture and Durable Household Equipment M280110 Bathroom Linens M280120 Bedroom Linens M280130 Kitchen and Dining Room Linens M280210 Curtains and Drapes M280220 Slipcovers, Decorative Pillows, and Cushions M280230 Sewing Materials For Slipcovers, Curtains, Other Home Handiwork M280900 Other Linens M290110 Mattresses and Springs M290120 Other Bedroom Furniture M290210 Sofas M290310 Living Room Chairs M290320 Living Room Tables M290410 All Kitchen and Dining Room Furniture M290420 Infants' Furniture M290430 Patio, Porch, or Outdoor Furniture M290440 Modular Wall Units, Shelves or Cabinets; Other Living Room, Family or Recreation Room Furniture Including Desks M300111 Purchase and Installation of Refrigerator or Home Freezer - Renter M300112 Purchase and Installation of Refrigerator or Home Freezers - Homeowner M300211 Purchase and Installation of Clothes Washer - Renter M300212 Purchase and Installation of Clothes Washer - Owner M300221 Purchase and Installation of Clothes Dryer - Renter M300222 Purchase and Installation of Clothes Dryer - Owner M300311 Purchase and Installation of Cooking Stove, Range or Oven, Excl. Microwave - Renter M300312 Purchase and Installation of Cooking Stove, Range or Oven, Excl. Microwave - Homeowner M300321 Purchase and Installation of Microwave Oven - Renter M300322 Purchase and Installation of Microwave Oven - Homeowner M300331 Purchase and Installation of Portable Dishwasher - Renter M300332 Purchase and Installation of Portable Dishwasher - Homeowner M300411 Window Air Conditioner - Renter M300412 Window Air Conditioner - Homeowner M320110 Room-size Rugs and Other Non-Permanent Floor Coverings M320120 Venetian Blinds, Window Shades and Other Window Coverings M320130 Infants' Equipment M320150 Outdoor Equipment M320210 Clocks M320220 Lamps and Other Lighting Fixtures M320230 Other Household Decorative Items (1980-81) M320231 Other Household Decorative Items (Not Used 1980-81) M320232 Telephones and Accessories (Not Used 1980-81) M320320 China and Other Dinnerware M320330 Stainless, Silver and Other Flatware M320340 Glassware M320350 Silver Serving Pieces M320360 Serving Pieces Other Than Silver M320370 Non-electric Cookware M320410 Lawnmowing Equipment and Other Yard Machinery M320420 Power Tools M320511 Electric Floor Cleaning Equipment M320512 Sewing Machines M320521 Small Electrical Kitchen Appliances M320522 Portable Heating and Cooling Equipment M320901 Office Furniture for Home Use M320902 Non-Power Tools M320904 Closet Storage Items M640420 Electrical Personal Care Appliances M690210 Telephone Answering Devices M690241 Purchases and Rentals of Smoke Alarms and Detectors - Renter M690242 Purchases and Rentals of Smoke Alarms and Detectors - Owned Home M690243 Purchases and Rentals of Smoke Alarms and Detectors - Owned Vacation Home M690244 Other Household Appliances - Renter M690245 Other Household Appliances - Homeowner 015. Nondurable Household Supplies and Equipment 016. Electricity M260111 Electricity - Renter M260112 Electricity - Owned Home; Portion of Management Fees for Utilities in Condos and Coops (Non-Vacation) M260113 Electricity - Owned Vacation Home; Portion of Management Fees for Utilities in Vacation Condos and Coops M260114 Electricity - Rented Vacation Property 017. Gas M260211 Natural or Utility Gas - Renter M260212 Natural or Utility Gas - Owned Home; Portion of Management Fees for Utilities in Condos and Coops (Non-Vacation) M260213 Natural or Utility Gas - Owned Vacation Home; Portion of Management Fees for Utilities in Vacation Condos and Coops M260214 Natural or Utility Gas - Rented Vacation Property 018. Water and Other Sanitary Services M270211 Water and Sewerage Maintenance - Renter M270212 Water and Sewerage Maintenance - Owned Home; Portion of Management Fees for Utilities in Condos and Coops (Non-Vacation) M270213 Water and Sewerage Maintenance - Owned Vacation Home; Portion of Management Fees for Utilities in Vacation Condos and Coops M270214 Water and Sewerage Maintenance - Rented Vacation Property M270411 Trash and Garbage Collection - Renter M270412 Trash and Garbage Collection - Owned Home; Portion of Management Fees for Utilities in Condos and Coops (Non-Vacation) M270413 Trash and Garbage Collection - Owned Vacation Home; Portion of Management Fees for Utilities in Vacation Condos and Coops M270414 Trash and Garbage Collection - Rented Vacation Property M270901 Septic Tank Cleaning - Renter M270902 Septic Tank Cleaning - Owned Home M270903 Septic Tank Cleaning - Owned Vacation Home M270904 Septic Tank Cleaning - Rented Vacation Property 019. Fuel Oil and Coal M250111 Fuel Oil - Renter M250112 Fuel Oil - Owned Home; Portion of Management Fees for Utilities in Condos and Coops (Non-Vacation) M250113 Fuel Oil - Owned Vacation Home; Portion of Management Fees for Utilities in Vacation Condos and Coops M250114 Fuel Oil - Rented Vacation Property M250211 Gas, Bottled or Tank - Renter M250212 Gas, Bottled or Tank - Owned Home M250213 Gas, Bottled or Tank - Owned Vacation Home M250214 Gas, Bottled or Tank - Rented Vacation Property M250221 Coal - Renter M250222 Coal - Owned M250223 Coal - Owned Vacation Home M250224 Coal - Rented Vacation Property M250901 Wood, Kerosene, and Other Fuels - Renter M250902 Wood, Kerosene, and Other Fuels - Owned Home M250903 Wood, Kerosene, and Other Fuels - Owned Vacation Home M250904 Wood, Kerosene, and Other Fuels - Rented Vacation Property 020. Telephone and Telegraph M270000 Telephone Service Not Specified (1980-1991Q1) M270101 Telephone Service, Excluding Mobile Car Phones M270102 Telephone Service for Mobile Car Phones M270103 Pager Service M270104 Phone cards 021. Domestic Service, Other Household Operation M220111 Fire and Extended Coverage Insurance - Owned Home M220112 Fire and Extended Coverage Insurance - Owned Vacation Home M220121 Homeowners Insurance - Owned Home; Management Fees for Property Insurnace in Coops (Non-Vacation) M220122 Homeowners Insurance - Owned Vacation Home; Management Fees for Property Insurnace in Vacation Coops M330511 Cost of Materials Purchased for Termite and Pest Control for Jobs Considered Replacement or Maintenance/Repair M340210 Babysitting or Other Home Care For Children (through 93Q2) M340211 Babysitting or Other Home Care in Your Own Home (93Q3 +) M340212 Babysitting or Other Home Care in Someone Else's Home (93Q3 +) M340310 Housekeeping Service, Incl. Management Fees for Maid Service in Condos M340410 Gardening and Lawn Care Services, Incl. Management Fees for Lawn Care in Coops and Condos M340420 Water Softening Service M340510 Moving, Storage, and Freight Express M340520 Non-Clothing Household Laundry or Dry Cleaning - Not Coin-Operated M340530 Non-Clothing Household Laundry or Dry Cleaning - Coin-Operated M340620 Repair of Household Appliances, Excluding Garbage Disposal, Range Hood, and Built-in Dishwasher M340630 Furniture Repair, Refinishing, or Reupholstery M340901 Rental or Repair of Lawnmowing Equipment and Other Yard Machinery, Power and Non-Power Tools M340903 Miscellaneous Home Services and Small Repair Jobs Not Already Specified M340907 Rental and Installation of Household Equipment M340908 Rental of Office Equipment for Non-Business Use M340910 Adult Day Care Centers M340914 Services for termite/pest control maintenance M340915 HOME SECURITY SYS. SERV. FEE M350110 Tenant's Insurance M690113 Repair of Computers, Computer Systems, and Related Equipment for Non-Business Use M990900 Rental and Installation of Dishwasher, Disposal, and Range Hood M990910 Cost of Supplies Purchased by Consumer Unit for Termite or Pest Control for Jobs Considered Addition, Alteration or New Construction - Renter 022. Drug Preparations M540000 Prescription Drugs and Medicines (Net Outlay) 023. Opthalmic Products and Orthopedic Appliances M550110 Purchase of Eye Glasses or Contact Lenses, Incl. Kits and Equipment, Fittings, Warranty Expenses, and Insurance (Net Outlay) M550320 Purchase of Medical Equipment for General Use, Such as Thermonmeters, Needles/Syringes, Ice Bags, Heating Pads, Orthopedic Appliances, and Blood Pressure Kits (Not Including Band Aids, Gauze, Cotton Rolls/ Balls) (Net Outlay) M550330 Purchase of Supportive or Convalescent Medical Equipment, Such as Crutches, Wheelchairs, Braces, and Ace Bandages (Net Outlay) M550340 Hearing Aids (Net Outlay) 024. Physicians, Dentists, Other Medical Professionals M340906 Care For Invalids, Convalescents, Handicapped or Elderly in the CU M560110 Physicians' Services (Net Outlay) M560210 Dental Care (Net Outlay) M560310 Eye Exams, Treatment or Surgery (Net Outlay) M560320 Service By Practitioner Other Than Physician (1980-1991Q1) M560330 Lab Tests and X-Rays (Net Outlay) M560400 Services by Medical Professionals Other Than Physicians, Nursing Services, and Therapeutic Treatments (Net Outlay) M560900 Nursing Services and Therapeutic Treatments (1980-1991Q1) M570230 Other Medical Care Service, Such as Blood Donation, Ambulance, Emergency Room, or Outpatient Hospital Services (Net Outlay) M570240 Medical Care in Retirement Community M570901 Rental of Medical or Surgical Equipment for General Use (Net Outlay) M570903 Rental of Supportive and Convalescent Equipment (Net Outlay) 025. Hospitals M570110 Hospital Room and Meals (Net Outlay) M570210 Hospital Service Other Than Room, Such as Operating, Recovery, and Treatment Room, ICU, X-rays, Lab Tests, Medicine, Injections, Therapy, Examinations, Transfusions, Nursing Services, Oxygen, and Anesthetics (Net Outlay) 026. Nursing Homes M570220 Care in Convalescent or Nursing Home (Net Outlay) 027. Health Insurance M580110 Commercial Health Insurance M580111 Traditional fee for service health plan (not BC/BS) M580112 Traditional fee for service health plan (BC/BS) M580113 Preferred provider health plan (not BC/BS) M580114 Preferred provider health plan (BC/BS) M580210 Blue Cross or Blue Shield M580310 Health Maintenance Plans M580311 Health Maintenance Organization (not BC/BS) M580312 Health Maintenance Organization (BC/BS) M580901 Medicare Payments M580902 Commercial Medicare Supplements, Dental Insurance and Other Health Insurance M580903 Commercial Medicare Supplements (not BC/BS) M580904 Commercial Medicare Supplements (BC/BS) M580905 Other health insurance (not BC/BS) M580906 Other health insurance (BC/BS) 028. Business Services I900001 Occupational Expenses Such as Union Dues, Tools, Uniforms, Business or Professional Association Dues, Licenses or Permits M620112 Membership Fees for Credit Cards Memberships M620115 Shopping club membership fees M680110 Legal Fees, Excluding Real Estate Closing Costs M680140 Funeral, Burial, or Cremation Expenses, Including Limousine and Flowers M680210 Safe Deposit Boxes M680220 Charges for Checking Accounts and Other Banking Services M680901 Purchase and Upkeep of Cemetery Lots or Vaults M680902 Accounting Fees M690114 Computer information services 029. Expense of Handling Life Insurance M002120 Other Non-Health Insurance M700110 Life, Endowment, Annuities, and Other Insurance Policies Providing Death Benefits 030. New and Used Motor Vehicles M450110 New Cars (Net Outlay) M450210 New Trucks or Vans (Net Outlay) M450220 New Motorcycles, Motor Scooters, or Mopeds (Net Outlay) M460110 Used Cars (Net Outlay) M460901 Used Trucks or Vans (Net Outlay) M460902 Used Motorcycles, Motor Scooters, or Mopeds (Net Outlay) M600131 Motorized Camper-Coach or Other Vehicles (Net Outlay) M600141 Purchase of motorized camper M600142 Purchase of other vehicle 031. Tires, Tubes, Accesories, and Other Parts M480110 Tires (New, Used, or Recapped); Replacement and Mounting of Tires, Including Tube Replacement M480211 Battery Replacement; Audio Equipment, Floormats, Seatcovers, Other Accessories, Batteries, Other Vehicle Equipment Installed by CU M480213 Parts/equip/accessories M480214 Vehicle audio equipment excluding labor 032. Repair, Greasing, Washing, Parking, Storage, Rental M220901 Parking at Owned Home; Management Fees for Parking in Condos and Coops (Non-Vacation) M220902 Parking Owned Vacation Home, Vacation Condos and Coops M450310 Basic Lease Charges (Car Lease) M450311 Charges Other Than Basic Lease, Such as Insurance or Maintenance (Car Lease) M450313 Cash Down Payment (Car Lease) M450314 Termination Fee (Car Lease) M450410 Basic Lease Charge (Truck/Van Lease) M450411 Charges Other Than Basic Lease, Such as Insurance or Maintenance (Truck/Van Lease) M450413 Cash Down Payment (Car Lease) M450414 Termination Fee (Truck/Van Lease) M470220 Coolant/ Antifreeze, Brake and Transmission Fluids, Additives, and Radiator/Cooking System Protectant (Not Purchased with Tune-Up) M490110 Body Work, Painting, Repair and Replacement of Upholstry, Vinyl/ Convertible Top, and Glass, Installation of Carpet M490211 Clutch and Transmission Repair M490212 Drive Shaft and Rear-End Repair M490220 Brake Work, Excluding Brake Adjustment M490221 Brake Work M490231 Steering or Front End Repair M490232 Cooling System Repair M490311 Motor Tune-Up M490312 Lubrication and Oil Changes M490313 Front End Alignment, Wheel Balance, and Rotation M490314 Shock Absorber Replacement M490315 Brake Adjustment (Not Used 80-81) M490317 Minor Repairs and Adjustments on Out-of-Town Trips (1980-1991Q1) M490318 Repair Tires Miscellaneous Repair Work, Such as Battery Charge, Wash, Wax, Repair and Replacement of Windshield Wiper, Wiper Motor, Heater, Air Conditioner, Radio and Antenna (Not Used 80-81) M490319 Vehicle Air Conditioner Repair (93Q3 +) M490411 Exhaust System Repair M490412 Electrical System Repair M490413 Motor Repair and Replacement M490500 Purchase and Installation of Vehicle Accessories, Incl. Audio Equipment, Customizing, and Items Such as Luggage Racks, Fog Lamps, and Trailer Hitches M490501 Vehicle accessories including labor M490502 Vehicle audio equipment including labor M490900 Auto Repair Service Policy M520410 Vehicle Inspection M520511 Auto Rental, Excl. Trips M520512 Auto Rental on Out-of-Town Trips M520521 Truck or Van Rental, Excl. Trips M520522 Truck or Van Rental Out-of-Town Trips M520530 Parking Fees Except Those In Home-Ownership Fees (1980-1991Q1) M520531 Parking Fees at Garages, Meters, and Lots Excl. Fees that are Costs of Property Ownerwship M520532 Parking Fees on Out of Town Trips M520550 Towing Charges (Excl. Contracted or Pre-Paid) M520902 Motorcycle, Motor Scooter, or Moped Rental M520905 Motorcycle, Motor Scooter, or Moped Rental on Out-of-Town Trips M620113 Membership Fees for Automobile Service Clubs M620919 Rental of Other Vehicles on Out-of-Town Trips 033. Gasoline and Oil M470111 Gasoline M470113 Gasoline on Out-of-Town Trips M470112 Diesel Fuel M470211 Motor Oil M470212 Motor Oil on Out-of-Town Trips 034. Bridge, Tunnel, Ferry, and Road Tolls M520542 Tolls on Out-of-Town Trips 035. Auto Insurance M500110 Vehicle Insurance 036. Mass Transit Systems M530311 Intracity Mass Transit Fares M530312 Local Transportation (Excl. Taxis) on Out-of-Town Trips 037. Taxicab, Railway, Bus, and Other Travel Expenses M530210 Intercity Bus Fares on Out-of-Town Trips M530411 Taxi Fares on Out-of-Town Trips M530412 Taxi Fares (Not on Trips) M530510 Intercity Train Fares on Out-of-Town Trips M530901 Ship Fares on Out-of-Town Trips 038. Airline Fares M530110 Airline Fares on Out-of-Town Trips 039. Books and Maps M590220 Books Thru Book Clubs M590230 Books Not Thru Book Clubs M660110 School Books, Supplies, and Equipment for College M660210 School Books, Supplies, and Equipment for Elementary and High School M660310 Encyclopedia and Other Sets of Reference Books M660900 School Books, Supplies, and Equipment for Day Care Center, Nursery School, and Other Schools 040. Magazines, Newspapers, Other Nondurable Toys, etc. M320310 Plastic Dinnerware M320903 Fresh Flowers or Potted Plants M590110 Newspapers (Single Copy and Subscription) M590111 Newspaper subscriptions M590112 Newspapers, non-subscriptions M590210 Magazines and Periodicals (Single Copy and Subscription) M590211 Magazine subscriptions M590212 Magazines, non-subscription M610110 Toys, Games, Hobbies, Tricycles, Battery Powered Riders M610210 Photographic Film 041. Recreation and Sports Equipment M310110 Black and White TV, and Combinations of TV with Other Items M310120 Color TV Console and Combinations TV; Large Screen Color TV Projection Equipment; Color Monitor and Other Items M310130 Color TV (Portable and Table Models) M310210 VCR, Video Disk Player, Video Camera, and Camcorder M310220 Video Cassettes, Tapes and Disks (Not Used 80-81) M310230 TV Computer Games and Computer Game Software (Not Used 80-81) M310311 Radios M310312 Phonograph or Record Player M310313 Tape Recorder and Player M310320 Sound Components, Component Systems, and Compact Disc Sound Systems M310330 Other Sound and Video Equipment, Incl. Accessories M310333 Accessories and other sound ewquipment M310334 Satellite Dishes M310341 Compact Discs, Tapes, Videos, or Records Purchased From A Club M310342 Compact Discs, Tapes, Videos, or Records Not From A Club (80-81) M310343 Needles and Styli (80-81) M450900 New Aircraft (Not On Tape Due To Confidentiality) M460903 Used Aircraft (Not On Tape Due To Confidentiality) M520903 Aircraft Rental M520904 Rental of Non Camper-Type Trailer, Such as for Boat or Cycle M520906 Aircraft Rental on Out-of-Town Trips M520907 Rental of Boat or Non Camper-Type Trailer, Such as for Boat or Cycle on Out-of-Town Trips M600110 Outboard Motor M600121 Boat without Motor or Non Camper-Type Trailer, Such as for Boat or Cycle (Net Outlay) M600122 Trailer-Type or Other Attachable-Type Camper (Net Outlay) M600132 Boat with Motor (Net Outlay) M600210 Ping Pong, Pool Tables, Other Similar Recreation Room Items, General Sports Equipment, and Health and Exercise Equipment M600310 Bicycles M600410 Camping Equipment M600420 Hunting and Fishing Equipment M600430 Winter Sports Equipment M600900 Water and Miscellaneous Sports Equipment M600901 Water sports equipment M600902 Other sports equipment M610120 Playground Equipment M610130 Musical Instruments, Supplies, and Accessories M610230 Photographic Equipment M690110 Computers for Non-Business Use (Not in 90,91,92) M690111 Computers, Computer Systems, and Related Hardware for Non-Business Use M690112 Computer Software and Accesories for Non-Business Use M690220 Calculators M690230 Typewriters and Other Office Machines for Non-Business Use (690220 in 80-81) 042. Other Recreation Services M270310 Community Antenna or Cable TV; Portion of Management Fees for Utilities in Condos and Coops M340610 Repair of TV, Radio, and Sound Equip, Excluding Installed in Vehicles M340902 Rental of Televisions M340905 Rental of VCR, Radio, and Sound Equipment M520901 Docking and Landing Fees for Boats and Planes M610320 Pets, Pet Supplies, and Medicine for Pets M610900 Recreational Expenses on Out-of-Town Trips M620110 Country Clubs, Swimming Pools, Fraternal Org. (1980-1991Q2) M620111 Membership Fees for Country Clubs, Health Clubs, Swimming Pools, Tennis Clubs, Social or Other Recreational Organizations, Civic, Service, or Fraternal Organizations M620121 Fees for Participant Sports, Such as Golf, Tennis, and Bowling; Management Fees for Recreational Facilities, such as Tennis Courts and Swimming Pools in Condos and Coops M620122 Fees for Participant Sports on Out-of-Town Trips M620211 Admission Fees for Entertainment Activities, Including Movie, Theatre, Concert, Opera, or Musical Series (Single Admission and Season Tickets) M620212 Entertainment Expenses on Out-of-Town Trips, Including Admissions to Events, Museums, and Tours M620221 Admissions to Sporting Events (Single Admission and Season Tickets) M620222 Admissions to Sporting Events on Out-of-Town Trips M620310 Fees for Recreational Lessons or Other Instructions M620320 PROFESSIONAL PHOTOGRAPHY FEE M620330 Film Processing M620410 Pet Services M620420 Veterinarian Expenses for Pets M620902 Rental of Campers and Other Vehicles Out-of-Town Trips (1980-1991Q1) M620903 Miscellaneous Entertainment Services on Out-of-Town Trips M620904 Rental and Repair of Musical Instruments, Supplies, and Accessories M620905 Rental and Repair of Photographic Equipment M620906 Rental of all Boats and Outboard Motors M620907 Rental of Campers and Other Recreational Vehicles (Not on Trip) M620908 Rental and Repair of Sports, Recreation, and Exercise Equipment M620909 Rental of all Campers on Out of Town Trips M620912 Rental of Video Cassettes, Tapes, and Discs M620921 Rental of motorized camper M620922 Rental of other RV's M810400 Trip Expenses for Persons Outside the CU 043. Pari-Mutuel Net Expenditures M620926 Lotteries and pari-mutuel losses 044. Higher Education M670110 Tuition for College 045. Nursery, Elementary, and Secondary Education M530902 Private School Bus M670210 Tuition for Elementary and High School M670310 Other Expenses for Day Care Centers and Nursery Schools, Including Tuition 046. Other Education Services M670901 Tuition for Other Schools M670902 Rental of Books and Equipment, and Other School-Related Expenses I800840 Contributions to Educational Organizations M800841 Cash contributions to educational institutions 047. Religious and Welfare Activities I800850 Contributions to Political Organizations M800851 Cash contributions to political organizations I800860 Contributions to Other Organizations M800861 Other cash gifts I800820 Contributions to Charities, Such as United Way and Red Cross M800821 Cash contributions to charities or other organizations I800830 Contributions to Churches or Other Religious Organizations M800831 Cash contributions to churches or religious organizations