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{"sheet":"1. Proposal Details","index":0,"n_rows":48,"n_cols":30,"rows_kept":48,"cut":false,"hidden":false,"merged":[[4,4,4,10],[4,13,4,18],[18,21,21,22],[9,9,9,10],[10,9,10,10],[10,19,10,20],[10,15,10,17],[10,6,10,7],[14,12,15,13],[13,4,13,9],[14,7,15,9],[14,4,15,6],[13,26,13,30],[16,18,17,20],[18,18,19,20],[20,18,21,20],[16,14,17,17],[20,14,21,17],[14,14,15,17],[16,21,17,22],[13,21,15,22],[13,12,13,20],[14,18,15,20],[39,3,39,8],[41,3,41,8],[42,3,42,8],[16,3,21,3],[18,7,19,9],[37,3,37,15],[39,11,39,15],[40,11,40,15],[42,13,42,15],[41,13,41,15],[40,3,40,8],[20,7,21,9],[16,12,17,13],[16,7,17,9],[0,1,0,31],[9,12,9,13],[10,12,10,13],[34,1,34,31],[25,2,25,29],[16,4,17,6],[18,4,19,6],[20,4,21,6],[16,1,21,1],[28,28,28,29],[26,1,26,31],[1,1,1,23],[7,4,7,10],[7,13,7,18],[9,6,9,7],[18,14,19,17],[10,28,10,30],[9,19,9,20],[9,15,9,17],[45,24,45,26],[18,12,19,13],[20,12,21,13],[40,21,40,24],[45,15,45,16],[39,21,39,24],[42,21,42,24],[41,21,41,24],[37,21,37,28],[39,27,39,28],[40,27,40,28],[29,28,29,29],[16,27,21,29]]}
[null,"2026-27 RENEWAL RECHARGE PROPOSAL"]
[null,"     1. GENERAL INFORMATION",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"     2. LOCATION OF RECHARGE ACTIVITY "]
[]
[null,"          Recharge ",null,null,null,null,null,null,null,null,null,null,"Recharge",null,null,null,null,null,null,"    Date",null,null,null,null,null,"          Choose the location of the recharge "]
[null,"          Activity Name:",null,null,null,null,null,null,null,null,null,null,"Manager:",null,null,null,null,null,null,"    Submitted:",null,null,null,null,null,null," activity from the list below:"]
[]
[null,"          Dept ",null,null,null,null,null,null,null,null,null,null,"Contact",null,null,null,null,null,null,"    Target",null,null,null,null,null,null,"   Parnassus"]
[null,"          Name: ",null,null,null,null,null,null,null,null,null,null,"Person:",null,null,null,null,null,null,"    Effective Date:",null,null,null,null,null,null,"   Mt. Zion"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"   Mission Bay"]
[null,"          Chartstring:",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"   ZSFG"]
[null,null,null,null,"Fund",null,"Dept ID",null,null,"Function",null,null,"Parent Project",null,null,"Sub-Project",null,null,null,"Sub-Project",null,null,"Sub-Project",null,null,null,"   Other (describe):"]
[null,"          If you have additional projects, please list them in an attached addendum."]
[null,"     3. RISK LEVEL - 9-SQUARE ASSESSMENT"]
[null,null,null,null,"    Dollar Value                                          (Total Annual Expenses)",null,null,null,null,null,null,null,"Federal Participation (%)",null,null,null,null,null,null,null,null,"Recharge Risk Category",null,null,null,null,"Anticipated Federal Participation"]
[null,null,null,null,"Planned Expense \nRange",null,null,"Planned Expenses\nfrom Plan (page 3)",null,null,null,null,0,null,"> 0% to < 50%",null,null,null,"50% or higher"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"%"]
[null,null,null,"Annual Expenses ($)","< or = $100,000",null,null,{"$f":"IF(AND('3. Plan'!$J$45<100000.5,'3. Plan'!$J$45>0),'3. Plan'!$J$45,\"\")","v":""},null,null,null,null,"Low  ",null,"Low-Medium",null,null,null,"Medium",null,null,"CATEGORY 1",null,null,null,null,null,"Once the planned expense amount (far left column of this section) and anticipated percentage of federal participation (section above) are entered, both the appropriate risk level and category will be highlighted."]
[]
[null,null,null,null,"> $100,000 and                     < $500,000",null,null,{"$f":"IF(AND('3. Plan'!$J$45<500000,'3. Plan'!$J$45>100000.49),'3. Plan'!$J$45,\"\")","v":""},null,null,null,null,"Low-Medium",null,"Medium",null,null,null,"Medium-High",null,null,"CATEGORY 2"]
[]
[null,null,null,null,"> or = $500,000 ",null,null,{"$f":"IF(AND('3. Plan'!$J$45>499999.99),'3. Plan'!$J$45,\"\")","v":""},null,null,null,null,"Medium-High",null,"Medium-High",null,null,null,"High"]
[]
[]
[null,"     4. DESCRIPTION OF RECHARGE ACTIVITY (attach addendum, if necessary)"]
[]
[]
[null,"      5. USER COMMITTEE (required only if total expenses are at least $500,000 per year) - A USER COMMITTEE MUST BE FORMED TO ENDORSE APPROVAL OF RATES"]
[]
[null,"           List members and Chair of User Committee:",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"        Enter date User Committee reviewed/endorsed "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"        approval of rates: "]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Attach documentation of User Committee review and endorsement of approval."]
[]
[]
[null,"      6. APPROVALS "]
[null,"           To the best of my knowledge, this recharge proposal complies with UCSF Recharge Policy and applicable Federal Costing Policies."]
[]
[null,null,null,"Department Administrative Officer/MSO",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Control Point for Dean/Vice Chancellor"]
[]
[]
[null,null,null,"Signature",null,null,null,null,null,null,null,"Print",null,null,null,null,null,null,null,null,null,"Signature",null,null,null,null,null,"Print"]
[]
[null,null,null,"Title",null,null,null,null,null,null,null,null,null,"Date",null,null,null,null,null,null,null,"Title",null,null,null,null,null,null,"Date"]
[]
[null,"           Approval via email should include the following certification statement of approval:"]
[null,"           \" I certify that I reviewed and approve the attached proposal for ",null,null,null,null,null,null,null,null,null,null,null,null,"Fund",{"$f":"IF($E$10=\"\",\"\",$E$10)","v":""},null,"-    Dept ID ",null,null,{"$f":"IF($G$10=\"\",\"\",$G$10)","v":""}," -   Parent Project",null,null,{"$f":"IF($M$10=\"\",\"\",$M$10)","v":""},{"$f":"IF($E$10=\"\",\"\",$E$10)","v":""},{"$f":"IF($E$10=\"\",\"\",$E$10)","v":""}]
[null,"              and to the best of my knowledge, this recharge proposal complies with UCSF Recharge Policy and applicable Federal Costing Policies.\""]
[null,"           *Control Point signature or certification of approval via email required only for Category 2 proposals."]

{"sheet":"2. Plan Macro Instructions","index":1,"n_rows":53,"n_cols":5,"rows_kept":53,"cut":false,"hidden":false,"merged":[[1,0,1,5],[2,0,2,5],[3,2,3,4],[0,0,0,5]]}
["2026-27 RENEWAL RECHARGE PROPOSAL "]
["Macro instructions to quickly populate the 3. Plan tab with the budget, actual, and forecast columns"]
["Be sure that your workbook is macro-enabled when prompted upon opening this .xlsm file"]
[]
["2024-25 BUDGET AND ACTUALS MACRO"]
[null,"MyReports"]
[null,null,"1. Select Monthly Report in the Operational Reports tab"]
[null,null,"2. Choose Fiscal Year 2024-25 from the dropdown box"]
[null,null,"3. In the Chartstring Filters section, add Fund 5018"]
[null,null,"4. To capture all projects and sub-project, enter the Parent Project in the Project Award/Parent filter"]
[null,null,"If there is a Surplus Revenue Project, exclude it by entering all other Projects into the Project filter instead"]
[null,null,"5. In Report Specific Filters section, select to Display Codes and Descriptions in the Display Codes and Descriptions dropdown"]
[null,null,"6. Select Excel in the Report Output Selection section"]
[null,null,"7. Click Run Report (keep this window open for later - Step 13)"]
[]
[null,"Excel"]
[null,null,"8. Open the resulting Excel file and click Enable Editing at the top"]
[null,null,"9. Right click on the Monthly Report tab to move a copy of the tab to the 2026-27 RENEWAL Proposal"]
[]
[null,null,"a. Select Move or Copy","b. Choose 2026-27 RENEWAL Proposal.xlsm ","c. Scroll down and select (move to end)"]
[null,null,null,"from the dropdown box of open Excel files","d. Click the Create a copy checkbox and click OK"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"10. Confirm the Monthly Report tab appears at the end of the 2026-27 RENEWAL Proposal"]
[null,null,"11. Click on this button to run the 2024-25 macro:"]
[]
[null,null,"12. Confirm the 2024-25 Budget and 6/30/25 Actuals columns are populated on the 3. Plan tab"]
[]
["2025-26 FORECAST MACRO"]
[null,"MyReports"]
[null,null,"13. Return to the open MyReports Monthly Report screen. "]
[null,null,"14. Choose Fiscal Year 2025-26 from the dropdown box and keep all of the same filters and settings"]
[null,null,"15. Click Run Report"]
[null,null,"16. Complete Excel Steps 8-10 of the instructions above to move the 2025-26 Monthly Report tab into the proposal file"]
[null,null,"17. Click on this button in order to run the 2025-26 macro:"]
[]
[null,null,"17. The 2025-26 forecast column should now be populated on the 3. Plan tab"]
[null,null,"18. Review the forecast and make any adjustments on the 2025-26 Forecast tab to most accurately project year-end totals"]
[]
["2026-27 PLAN"]
[null,null,"19. Link the Rate Calculation Tab revenue and expense category totals to the 2026-27 Plan column on the 3. Plan tab"]

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["2026-27 RENEWAL RECHARGE PROPOSAL"]
["PLAN"]
[null,null,null,null,"Recharge Activity Name:",{"$f":"IF('1. Proposal Details'!$E$5=\"\",\"\",'1. Proposal Details'!$E$5)","v":""}]
[null,null,null,null,"Recharge Fund-Dept ID-Project:",{"$f":"IF('1. Proposal Details'!$E$10=\"\",\"\",'1. Proposal Details'!$E$10)","v":""},{"$f":"IF('1. Proposal Details'!$G$10=\"\",\"\",'1. Proposal Details'!$G$10)","v":""},{"$f":"IF('1. Proposal Details'!$M$10=\"\",\"\",'1. Proposal Details'!$M$10)","v":""}]
[]
[null," ",null,null,null,null,"2024-25",null,"2025-26","2026-27"]
[null,null,null,null,null,"Level C","Budget","2025-06-30","Forecast","Plan"]
[null,null,null,null,null,"Accounts",null,"Actuals"]
["REVENUE:"]
["Sales and Service Revenue (External)",null,null,null,null,"4200C"]
["Recharge and Costed Central Act (Internal UCSF)",null,null,null,null,"4250C"]
["MC-Purchased Svcs Revenue",null,null,null,null,"4151C"]
["MC-Strategic Support",null,null,null,null,"4152C"]
["Other Clinical Revenue",null,null,null,null,"4153C"]
["Affiliation/Contract Revenue",null,null,null,null,"4154C"]
["Gift Revenue",null,null,null,null,"4351C"]
["Sponsored Project Rev Exc SFGH",null,null,null,null,"4500C"]
["Interest and Investment Income",null,null,null,null,"4550C"]
["Assessments ",null,null,null,null,"4600C"]
["Other Revenues",null,null,null,null,"4601C"]
["Misc Other Revenues (expand rows 12-20 if needed)",null,null,null,null,null,{"$f":"SUM(G12:G20)","v":0},{"$f":"SUM(H12:H20)","v":0},0,{"$f":"SUM(J12:J20)","v":0}]
["TOTAL REVENUE (lines 10 through 21)",null,null,null,null,null,{"$f":"SUM(G10+G11+G21)","v":0},{"$f":"SUM(H10+H11+H21)","v":0},0,{"$f":"SUM(J10+J11+J21)","v":0}]
["EXPENSE:"]
["Faculty Salaries",null,null,null,null,"5000C"]
["Faculty Benefits",null,null,null,null,"5030C"]
["Non-Faculty Academic Salaries",null,null,null,null,"5020C"]
["Non-Faculty Academic Benefits",null,null,null,null,"5040C"]
["Staff Salaries and Overtime",null,null,null,null,"5050C"]
["Staff Benefits",null,null,null,null,"5060C"]
["Sponsored Proj - F&A Recovery",null,null,null,null,"5202C"]
["Depreciation",null,null,null,null,"5500C"]
["Occupancy Expense",null,null,null,null,"5300C"]
["Utilities",null,null,null,null,"5320C"]
["Assessments Expense",null,null,null,null,"5510C"]
["Supplies and Materials",null,null,null,null,"5515C"]
["Services",null,null,null,null,"5550C"]
["Travel, Mtgs & Entertainment",null,null,null,null,"5578C"]
["Other Expenses",null,null,null,null,"5580C"]
["Faculty Bonuses & Incentives",null,null,null,null,"5010C"]
["Sponsored Projects - Subawards",null,null,null,null,"5200C"]
["Sponsored Proj - Capital Equip",null,null,null,null,"5201C"]
["FNDN Transfers to Campus",null,null,null,null,"5400C"]
["Scholarship/Fellowship",null,null,null,null,"5579C"]
["Misc Other Expenses (expand rows 39-43 if needed)",null,null,null,null,null,{"$f":"SUM(G39:G43)","v":0},{"$f":"SUM(H39:H43)","v":0},0,0]
["TOTAL EXPENSE (lines 24 through 44)",null,null,null,null,null,{"$f":"SUM(G24:G38)+G44","v":0},{"$f":"SUM(H24:H38)+H44","v":0},0,{"$f":"SUM(J24:J38)+J44","v":0}]
["OTHER CHANGES"]
["Working Capital Reserve"]
["Transfers - Deficit Support",null,null,null,null,"7801C",0,0]
["Transfers - Dean's Support",null,null,null,null,"7802C",0,0]
["Transfers - Chanc/VC Support",null,null,null,null,"7803C",0,0]
["Transfers - Other Support",null,null,null,null,"7805C",0,0]
["Transfers - Curr to/from Other Funds",null,null,null,null,"7806C",0,0]
["Transfers - Curr/Plant Capital Outlay",null,null,null,null,"7808C",0,0]
["Transfers -  STIP",null,null,null,null,"7809C",0,0]
["Transfers",null,null,null,null,null,{"$f":"SUM(G48:G54)","v":0},{"$f":"SUM(H48:H54)","v":0},{"$f":"SUM(I48:I54)","v":0}]
["Capital Equip (Non-Spon Proj)",null,null,null,null,"5700C",0,0]
["Other Changes",null,null,null,null,null,{"$f":"SUM(G56)","v":0},{"$f":"SUM(H56)","v":0},0]
["Subsidies (attach details regarding method and Dept ID-Fund-Project)"]
["TOTAL OTHER CHANGES (line 47 through 59)",null,null,null,null,null,{"$f":"G47+G55+G57+G58","v":0},{"$f":"H55+H57","v":0},{"$f":"I55+I57","v":0},{"$f":"J47+J58","v":0}]
["NET POSTION TO BE APPLIED TO 2026-27 (Enter in Cell J61)",null,null,null,null,null,null,null,null,{"$f":"I69","v":0}]
["ADJUSTED EXPENSE FOR RATE CALCULATION",null,null,null,null,null,null,null,null,{"$f":"J45+J59+J60","v":0}]
["NET POSITION (must balance to zero)",null,null,null,null,null,null,null,null,{"$f":"J22-J61","v":0}]
[]
["CHANGE IN NET POSITION ",null,null,null,null,null,{"$f":"G22-G45+G59","v":0},{"$f":"H22-H45+H59","v":0},{"$f":"I22-I45+I59","v":0},{"$f":"J22-J45-J58","v":0}]
["NET POSITION - BEGINNING OF PERIOD (Column G = 6/30/25 net position) ",null,null,null,null,"NPBOP",null,null,{"$f":"H66","v":0},{"$f":"I66","v":0}]
["NET POSITION - END OF PERIOD - Surplus / (Deficit)",null,null,null,null,null,{"$f":"G64+G65","v":0},{"$f":"H64+H65","v":0},{"$f":"I64+I65","v":0},{"$f":"J64+J65","v":0}]
["Surplus/(Deficit) as a % of total expense",null,null,null,null,null,null,{"$f":"IF(H66=0,0,H66/H45)","v":0},{"$f":"IF(I66=0,0,I66/I45)","v":0},{"$f":"IF(J66=0,0,J66/J45)","v":0}]
["TREATMENT OF NET POSITION:",null,null,null,null,null,null,"Net Position may be applied fully in the plan or amortized over 2 or 3 years"]
["Amount to be applied to 2026-27 (1st year amortization) in Cell J61",null,null,null,null,null,null,null,{"$f":"IF(I68>0,-I66/I68,0)","v":0}]
["Amount to be applied to 2027-28 (2nd year amortization)",null,null,null,null,null,null,null,{"$f":"IF(I68>1,-I66/I68)","v":false}]
["Amount to be applied to 2028-29 (3rd year amortization)",null,null,null,null,null,null,null,{"$f":"IF(I68>2,-I66/I68)","v":false}]
["PERSONNEL DETAIL 2026-27 Plan (insert additional lines as needed):"]
["Staff Name","Job Title","Title\nCode","Plan\nAccount","FTE % to\nRecharge\nActivity","Annual\nSalary","Salary on Recharge Activity","CBR %\nBenefits Rate","Benefits on\nRecharge\nActivity","Total Payroll on Recharge Activity"]
[null,null,null,null,null,null,{"$f":"E74*F74","v":0},null,{"$f":"G74*H74","v":0},{"$f":"G74+I74","v":0}]
[null,null,null,null,null,null,0,null,0,{"$f":"G75+I75","v":0}]
[null,null,null,null,null,null,0,null,0,0]
[null,null,null,null,null,null,0,null,0,0]
[null,null,null,null,null,null,0,null,0,0]
[null,null,null,null,null,null,0,null,0,0]
[null,null,null,null,null,null,0,null,0,0]
[null,null,null,null,null,null,0,null,0,0]
[null,null,null,null,null,null,0,null,0,0]
[null,null,null,null,null,null,0,null,0,0]
[]
[null,null,null,null,{"$f":"SUM(E74:E84)","v":0},null,{"$f":"SUM(G74:G84)","v":0},null,{"$f":"SUM(I74:I84)","v":0},{"$f":"SUM(J74:J84)","v":0}]
[]
[]
[]
[]
[]
[]
[]
[]
["5000C"]
["5020C"]
["5050C"]

{"sheet":"4. Reconciliation","index":3,"n_rows":34,"n_cols":25,"rows_kept":34,"cut":false,"hidden":false,"merged":[[0,1,0,25],[1,1,1,25]]}
[null,"2026-27 RENEWAL RECHARGE PROPOSAL"]
[null,"RECONCILIATION OF PRIOR YEAR NET POSITION"]
[null,null,"Recharge activities with more than one service line must calculate the prior year net position to apply to each service"]
[null,null,"by reconciling actual revenue and expense for each service from the last approval through 2025-26."]
[]
[null,null,"Fill in the corresponding grayed-out cells below to calculate the Net position to apply to 2026-27 plan for each service. "]
[null,null,"If you need to account for additional services, unhide the additional data input columns by clicking  on the        above the "]
[null,null,"total column (column Y)."]
[]
[null,null,"Fiscal Years Reconciled:",null,null,"through","2025-26"]
[]
[null,null,null,null,"Service 1","Service 2 ","Service 3","Service 4","Service 5","Service 6","Service 7","Service 8","Service 9","Service 10","Service 11","Service 12","Service 13","Service 14","Service 15","Service 16","Service 17","Service 18","Service 19","Service 20","Total"]
[null,null,"Last Approved Rates"]
[null,null,"Volume"]
[null,null,"Revenue",null,{"$f":"E13*E14","v":0},{"$f":"F13*F14","v":0},0,0,0,0,{"$f":"K13*K14","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"V13*V14","v":0},0,0,{"$f":"SUM(E15:X15)","v":0}]
[]
[null,null,"Expenses"]
[null,null,"Personnel",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(E18:X18)","v":0}]
[null,null,"Services",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Supplies",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Depreciation",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(E21:X21)","v":0}]
[null,null,"Other Expenses",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Total Expense",null,{"$f":"SUM(E18:E22)","v":0},{"$f":"SUM(F18:F22)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(E23:X23)","v":0}]
[]
[null,null,"Other Changes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(E25:X25)","v":0}]
[]
[null,null,"Change in Net Position",null,{"$f":"E15-E23+E25","v":0},{"$f":"F15-F23+F25","v":0},{"$f":"G15-G23+G25","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(E27:X27)","v":0}]
[]
[null,null,"Net Position Beginning of Period",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(E29:X29)","v":0}]
[null,null,"Net Position End of Period",null,{"$f":"E27+E29","v":0},{"$f":"F27+F29","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(E30:X30)","v":0}]
[]
[null,null,"% Over/(Under) Recovery",null,{"$f":"IFERROR((E30/$Y30),0)","v":0},{"$f":"IFERROR((F30/$Y30),0)","v":0},0,0,0,{"$f":"IFERROR((J30/$Y30),0)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IFERROR(Y30/SUM($E30:$X30),0)","v":0}]
[]
[null,null,"Net Position to Apply to 2026-27 Rates:",null,{"$f":"$Y$34*E32","v":0},{"$f":"$Y$34*F32","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"'3. Plan'!J60","v":0}]

{"sheet":"5. Rate Calculation","index":4,"n_rows":20,"n_cols":3,"rows_kept":20,"cut":false,"hidden":false,"merged":[[15,4,15,7],[0,0,0,10],[1,0,1,10],[3,1,3,10],[4,1,4,10],[5,1,5,10],[6,1,6,10],[2,1,2,10],[7,1,7,10],[8,1,8,10]]}
["2026-27 RENEWAL RECHARGE PROPOSAL"]
["RECHARGE RATE CALCULATION "]
[null,"1. Describe any major changes to the cost pool or allocation methodology since the last submitted proposal \n(including any FTE increases or decreases, non-payroll cost increases over 3% annually, significant changes in volume)."]
[]
[]
[]
[]
[]
[]
[null,"2.  Choose the applicable rate basis from the list below:"]
[null,null,"   Square Footage: All costs divided by amount of space to be supported"]
[null,null,"   Unit: All costs divided by the number of items provided"]
[null,null,"   Per Hour: All costs divided by the number of billable hours (work hours less down time); link to template is below:"]
[null,null,"   https://brm.ucsf.edu/recharge-review-job-aids#How-to-calculate-billable-hours-for-an-hourly-rate"]
[null,null,"   Prorated Personnel: All salary costs divided by the devoted activity time   "]
[null,null,"   Other (describe):"]
[]
[null,"3. Below insert a rate and revenue calculation that includes the detailed mathematical steps and computation(s) "]
[null,"used to calculate each recharge rate and a description of the rate methodology to support each cost allocation. "]
[null,"(ex: percent of total volume, percent of machine hours, etc.)"]

{"sheet":"6. Volume Projections","index":5,"n_rows":19,"n_cols":9,"rows_kept":19,"cut":false,"hidden":false,"merged":[[3,2,4,8],[0,1,0,9],[1,1,1,9]]}
[null,"2026-27 RENEWAL RECHARGE PROPOSAL"]
[null,"ANNUAL VOLUME DATA FORECAST"]
[]
[null,null,"Below enter a description of the product or service and the actual recharged or forecasted number of units or hours for each service line."]
[]
[]
[null,null,"Service Description","2020-21 Actual Volume","2021-22 Actual Volume","2022-23 Actual Volume","2024-25\nActual \nVolume","2025-26\nVolume\nForecast","2026-27 Volume\nForecast"]
[null,null,"Service 1"]
[null,null,"Service 2"]
[null,null,"Service 3"]
[null,null,"Service 4"]
[null,null,"Service 5"]
[null,null,"Service 6"]
[null,null,"Service 7"]
[null,null,"Service 8"]
[null,null,"Service 9"]
[null,null,"Service 10"]
[null,null,"Service 11"]
[null,null,"Service 12"]

{"sheet":"7. Rate List","index":6,"n_rows":17,"n_cols":10,"rows_kept":17,"cut":false,"hidden":false,"merged":[[0,1,0,4],[1,1,1,4],[0,6,0,9],[1,6,1,9]]}
[null,"2026-27 NEW RECHARGE PROPOSAL",null,null,null,null,"2027-28 NEW RECHARGE PROPOSAL"]
[null,"RATE LIST",null,null,null,null,"RATE LIST"]
[null,"Services:","Units:","Internal \nRates:","External*\nRates:",null,"Services:","Units:","Internal \nRates:","External*\nRates:"]
[null,"Service 1",null,null,{"$f":"IFERROR(D4*1.33, )","v":0},null,"Service 1",null,null,{"$f":"IFERROR(I4*1.395, )","v":0}]
[null,"Service 2",null,null,{"$f":"IFERROR(D5*1.33, )","v":0},null,"Service 2",null,null,{"$f":"IFERROR(I5*1.395, )","v":0}]
[null,"Service 3",null,null,0,null,"Service 3",null,null,0]
[null,"Service 4",null,null,0,null,"Service 4",null,null,0]
[null,"Service 5",null,null,0,null,"Service 5",null,null,0]
[null,"Service 6",null,null,0,null,"Service 6",null,null,0]
[null,"Service 7",null,null,0,null,"Service 7",null,null,0]
[null,"Service 8",null,null,0,null,"Service 8",null,null,0]
[null,"Service 9",null,null,0,null,"Service 9",null,null,0]
[null,"Service 10",null,null,0,null,"Service 10",null,null,0]
[null,"Service 11",null,null,0,null,"Service 11",null,null,0]
[null,"Service 12",null,null,0,null,"Service 12",null,null,0]
[]
[null,"* Includes 33% Facilities and Administration Rate",null,null,null,null,"* Includes 39.5% Facilities and Administration Rate"]

{"sheet":"8. Depreciation Schedule","index":7,"n_rows":27,"n_cols":18,"rows_kept":27,"cut":false,"hidden":false,"merged":[[26,4,26,14],[37,1,37,13],[0,1,0,17],[1,1,1,17],[11,4,11,5],[9,4,9,6]]}
[null,"2026-27 RENEWAL RECHARGE PROPOSAL"]
[null,"EQUIPMENT DEPRECIATION SCHEDULE"]
[]
[null,null,null,null,"Notes:"]
[null,null,null,null,"Equipment purchased with Federal Funds cannot be depreciated on a recharge and should be deducted from the full cost."]
[null,null,null,null,"Equipment depreciation that is included in the Facilities and Administration (F&A) rate also may not be depreciated on a recharge. "]
[null,null,null,null,"Equipment purchased on or before December 31, 2023 that has not been previously depreciated on a recharge may not be included on the recharge."]
[null,null,null,null,"Schedules must be submitted using this format, and all fields must be completed."]
[null,null,null,null,"Proposals cannot be approved without a complete depreciation schedule."]
[null,null,null,null,"(insert additional worksheet(s) as needed)"]
[]
[null,null,null,null,"Recharge Activity Name:  ",null,null,null,{"$f":"IF('1. Proposal Details'!$E$5=\"\",\"\",'1. Proposal Details'!$E$5)","v":""}]
[]
[null,"(Insert additional lines as needed)",null,null,null,null,null,null,null,null,null,"(H - I)",null,"(J x K)",null,"(L / M)"]
[null,"Recharge\nFund","Recharge \nDept ID","Recharge\nParent Project","Description of Equipment","UC Equipment Tag Number","UCSF Asset ID","Profile ID","Acquisition Date","Full Cost                                                                                    ","Less: Fed Paid Amount","Net Cost","Percent of use by Recharge","Net Cost to Depreciate","Useful Life (Years)","Current Year Depreciation","Depreciation Start Date (MM/YY)","Depreciation End Date (MM/YY)"]
[null,{"$f":"IF('1. Proposal Details'!$E$10=\"\",\"\",'1. Proposal Details'!$E$10)","v":""},{"$f":"IF('1. Proposal Details'!$G$10=\"\",\"\",'1. Proposal Details'!$G$10)","v":""},{"$f":"IF('1. Proposal Details'!$M$10=\"\",\"\",'1. Proposal Details'!$M$10)","v":""},null,null,null,null,null,null,null,{"$f":"IF(J16=\"\",\"\",J16-K16)","v":""},null,{"$f":"IF(L16=\"\",\"\",L16*M16)","v":""},{"$f":"IFERROR(VLOOKUP(H16,EULID!A:B,2),\"\")","v":""},{"$f":"IFERROR(N16/O16, \"\")","v":""},null,{"$f":"IF(Q16=\"\",\"\",(EDATE(Q16,O16*12)-1))","v":""}]
[null,{"$f":"IF('1. Proposal Details'!$E$10=\"\",\"\",'1. Proposal Details'!$E$10)","v":""},{"$f":"IF('1. Proposal Details'!$G$10=\"\",\"\",'1. Proposal Details'!$G$10)","v":""},{"$f":"IF('1. Proposal Details'!$M$10=\"\",\"\",'1. Proposal Details'!$M$10)","v":""},null,null,null,null,null,null,null,{"$f":"IF(J17=\"\",\"\",J17-K17)","v":""},null,{"$f":"IF(L17=\"\",\"\",L17*M17)","v":""},{"$f":"IFERROR(VLOOKUP(H17,EULID!A:B,2),\"\")","v":""},{"$f":"IFERROR(N17/O17, \"\")","v":""},null,{"$f":"IF(Q17=\"\",\"\",(EDATE(Q17,O17*12)-1))","v":""}]
[null,{"$f":"IF('1. Proposal Details'!$E$10=\"\",\"\",'1. Proposal Details'!$E$10)","v":""},{"$f":"IF('1. Proposal Details'!$G$10=\"\",\"\",'1. Proposal Details'!$G$10)","v":""},{"$f":"IF('1. Proposal Details'!$M$10=\"\",\"\",'1. Proposal Details'!$M$10)","v":""},null,null,null,null,null,null,null,"",null,"",{"$f":"IFERROR(VLOOKUP(H18,EULID!A:B,2),\"\")","v":""},"",null,{"$f":"IF(Q18=\"\",\"\",(EDATE(Q18,O18*12)-1))","v":""}]
[null,{"$f":"IF('1. Proposal Details'!$E$10=\"\",\"\",'1. Proposal Details'!$E$10)","v":""},{"$f":"IF('1. Proposal Details'!$G$10=\"\",\"\",'1. Proposal Details'!$G$10)","v":""},{"$f":"IF('1. Proposal Details'!$M$10=\"\",\"\",'1. Proposal Details'!$M$10)","v":""},null,null,null,null,null,null,null,"",null,"",{"$f":"IFERROR(VLOOKUP(H19,EULID!A:B,2),\"\")","v":""},"",null,""]
[null,{"$f":"IF('1. Proposal Details'!$E$10=\"\",\"\",'1. Proposal Details'!$E$10)","v":""},{"$f":"IF('1. Proposal Details'!$G$10=\"\",\"\",'1. Proposal Details'!$G$10)","v":""},{"$f":"IF('1. Proposal Details'!$M$10=\"\",\"\",'1. Proposal Details'!$M$10)","v":""},null,null,null,null,null,null,null,"",null,"",{"$f":"IFERROR(VLOOKUP(H20,EULID!A:B,2),\"\")","v":""},"",null,""]
[null,{"$f":"IF('1. Proposal Details'!$E$10=\"\",\"\",'1. Proposal Details'!$E$10)","v":""},{"$f":"IF('1. Proposal Details'!$G$10=\"\",\"\",'1. Proposal Details'!$G$10)","v":""},{"$f":"IF('1. Proposal Details'!$M$10=\"\",\"\",'1. Proposal Details'!$M$10)","v":""},null,null,null,null,null,null,null,"",null,"",{"$f":"IFERROR(VLOOKUP(H21,EULID!A:B,2),\"\")","v":""},"",null,""]
[null,{"$f":"IF('1. Proposal Details'!$E$10=\"\",\"\",'1. Proposal Details'!$E$10)","v":""},{"$f":"IF('1. Proposal Details'!$G$10=\"\",\"\",'1. Proposal Details'!$G$10)","v":""},{"$f":"IF('1. Proposal Details'!$M$10=\"\",\"\",'1. Proposal Details'!$M$10)","v":""},null,null,null,null,null,null,null,"",null,"",{"$f":"IFERROR(VLOOKUP(H22,EULID!A:B,2),\"\")","v":""},"",null,""]
[null,{"$f":"IF('1. Proposal Details'!$E$10=\"\",\"\",'1. Proposal Details'!$E$10)","v":""},{"$f":"IF('1. Proposal Details'!$G$10=\"\",\"\",'1. Proposal Details'!$G$10)","v":""},{"$f":"IF('1. Proposal Details'!$M$10=\"\",\"\",'1. Proposal Details'!$M$10)","v":""},null,null,null,null,null,null,null,"",null,"",{"$f":"IFERROR(VLOOKUP(H23,EULID!A:B,2),\"\")","v":""},"",null,""]
[null,{"$f":"IF('1. Proposal Details'!$E$10=\"\",\"\",'1. Proposal Details'!$E$10)","v":""},{"$f":"IF('1. Proposal Details'!$G$10=\"\",\"\",'1. Proposal Details'!$G$10)","v":""},{"$f":"IF('1. Proposal Details'!$M$10=\"\",\"\",'1. Proposal Details'!$M$10)","v":""},null,null,null,null,null,null,null,"",null,"",{"$f":"IFERROR(VLOOKUP(H24,EULID!A:B,2),\"\")","v":""},"",null,""]
[null,{"$f":"IF('1. Proposal Details'!$E$10=\"\",\"\",'1. Proposal Details'!$E$10)","v":""},{"$f":"IF('1. Proposal Details'!$G$10=\"\",\"\",'1. Proposal Details'!$G$10)","v":""},{"$f":"IF('1. Proposal Details'!$M$10=\"\",\"\",'1. Proposal Details'!$M$10)","v":""},null,null,null,null,null,null,null,"",null,"",{"$f":"IFERROR(VLOOKUP(H25,EULID!A:B,2),\"\")","v":""},"",null,""]
[null,{"$f":"IF('1. Proposal Details'!$E$10=\"\",\"\",'1. Proposal Details'!$E$10)","v":""},{"$f":"IF('1. Proposal Details'!$G$10=\"\",\"\",'1. Proposal Details'!$G$10)","v":""},{"$f":"IF('1. Proposal Details'!$M$10=\"\",\"\",'1. Proposal Details'!$M$10)","v":""},null,null,null,null,null,null,null,"",null,"",{"$f":"IFERROR(VLOOKUP(H26,EULID!A:B,2),\"\")","v":""},"",null,""]
[null,null,null,null,"Total Amount to be Depreciated in 2026-27:",null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(P16:P26)","v":0}]

{"sheet":"9. Complete Content Checklist","index":8,"n_rows":22,"n_cols":2,"rows_kept":22,"cut":false,"hidden":false,"merged":[]}
[null,"2026-27 RENEWAL RECHARGE PROPOSAL"]
[null,"CONTENT CHECKLIST FOR RENEWAL PROPOSALS"]
[null,"Category 2 proposals (proposals with planned expenses of $100,000 to $499,999 and federal participation greater than 50%, or with planned expenses greater than or equal to $500,000) must be submitted to Control Point for review and approval before submitting to  Budget and Resource Management.  All other proposals should be submitted directly to recharge@ucsf.edu and copy to Control Point."]
[null,"Recharge service(s) are fully identified and described."]
[null,"Recharge activities with more than one service line must calculate the prior year net position to apply to each service by reconciling actual revenue and expense for each service from the last approval through 2025-26."]
[null,"Detailed mathematical steps for rate calculations are provided."]
[null,"Detailed actual and forecasted volume data is provided for each service. "]
[null,"Description and justification of major changes to the cost pool or allocation methodology since the last submitted proposal is included."]
[null,"Rate list including all internal and external rates is provided."]
[null,"Unallowable expenditures per Uniform Guidance are not included (i.e., equipment purchases greater than $5,000, mail stop, phone lines, ID badges, entertainment, gifts, memberships, furniture, STIP expense, advertising expense, any expense that was already paid by the federal government, etc.)."]
[null,"The proposed 2026-27 plan breaks even."]
[null,"The 2024-25 Net Position (on proposal page 3 in cell H67) matches the 6/30/25 MyReports Net Position Report, \"Net Position End of Period\". "]
[null,"If equipment depreciation expense was planned in 2024-25, it has been moved to the equipment reserve fund. Equipment depreciation planned for 2025-26 is included in the forecast."]
[null,"If equipment depreciation expense is planned, all equipment items are identified on the depreciation schedule form with 12-digit UC property ID numbers and 9-digit Tag numbers."]
[null,"If Working Capital is planned, it is not more than 16.6% of planned expense."]
[null,"If a subsidy is planned, the application, amount and Dept ID-Fund-Project are provided."]
[null,"If external revenue is planned:\n     o      An external rate, including the Facilities and Administration rate of 33% for 2026-27, and 39.5% for 2027-28, at a minimum, has been calculated.\n     o      Facilities and Administration rate is not included in the plan."]
[null,"If the planned expenses are at least $500,000: the user committee has been identified, a member list has been provided, and a statement that the user committee has endorsed approval of the rates is included. Such statements must be substantiated by department records."]
[null,"The proposal, with all supplements, is being submitted electronically in Excel file format."]
[null,"For School of Medicine and School of Dentistry Departments, the following are also attached for Category 2 proposals:"]
[null,"Copy of equipment depreciation transfer journals, if applicable"]
[null,"Copy of unallowable expense transfer journals, if applicable"]

{"sheet":"2025-26 Forecast","index":9,"n_rows":63,"n_cols":18,"rows_kept":63,"cut":false,"hidden":false,"merged":[[62,0,62,1],[65,0,65,17],[55,0,55,1],[56,0,56,1],[57,0,57,1],[58,0,58,1],[60,0,60,1],[61,0,61,1],[54,0,54,1],[6,10,7,10],[6,11,7,11],[6,12,7,12],[6,13,7,13],[20,0,20,1],[21,0,21,1],[42,0,42,1],[43,0,43,1],[44,0,44,1],[8,0,8,1],[6,4,7,4],[6,5,7,5],[6,6,7,6],[6,7,7,7],[0,0,1,4],[0,5,1,10],[0,11,1,17],[4,0,7,1],[4,2,5,2],[4,3,4,14],[4,16,5,16],[4,17,5,17],[6,2,7,2],[6,3,7,3],[6,14,7,14],[6,8,7,8],[6,9,7,9]]}
[null,null,null,null,null,"2025-26 Forecast"]
[]
[]
[]
["Note: The gray columns contain Actuals and the clear columns contain the Forecast. Any necessary updates should only be made to the Forecast columns. The totals on this tab in column P will also be reflected in the Forecast column on tab 3. Plan.",null,"2025-26","2025-26"]
[null,null,null,"2025-07-01","2025-08-01","2025-09-01","2025-10-01","2025-11-01","2025-12-01","2026-01-01","2026-02-01","2026-03-01","2026-04-01","2026-05-01","2026-06-01"]
[null,null,"Plan","Actuals","Actuals","Actuals","Forecast","Forecast","Forecast","Forecast","Forecast","Forecast","Forecast","Forecast","Forecast","Total 2025-26","Plan / Forecast","Plan / Forecast"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Actuals & Forecast","Variance ($)","Variance (%)"]
["  REVENUES"]
["MC-Purchased Svcs Revenue","4151C",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(D10:O10)","v":0},{"$f":"P10-C10","v":0},{"$f":"IFERROR(Q10/C10,\" \")","v":" "}]
["MC-Strategic Support","4152C",null,null,null,null,null,null,null,null,null,null,null,null,null,0,{"$f":"P11-C11","v":0}," "]
["Other Clinical Revenue","4153C",null,null,null,null,null,null,null,null,null,null,null,null,null,0,0," "]
["Affiliation/Contract Revenue","4154C",null,null,null,null,null,null,null,null,null,null,null,null,null,0,0," "]
["Sales and Service Revenue (External)","4200C",null,null,null,null,null,null,null,null,null,null,null,null,null,0,0," "]
["Recharge and Costed Central Act (Internal UCSF)","4250C",null,null,null,null,null,null,null,null,null,null,null,null,null,0,0," "]
["Other Revenues","4601C",null,null,null,null,null,null,null,null,null,null,null,null,null,0,0," "]
["Gift Revenue","4351C",null,null,null,null,null,null,null,null,null,null,null,null,null,0,0," "]
["Sponsored Project Rev Exc SFGH","4500C",null,null,null,null,null,null,null,null,null,null,null,null,null,0,0," "]
["Interest and Investment Income","4550C",null,null,null,null,null,null,null,null,null,null,null,null,null,0,0," "]
["Assessments ","4600C",null,null,null,null,null,null,null,null,null,null,null,null,null,0,0," "]
["TOTAL REVENUES  ",null,{"$f":"SUM(C10:C20)","v":0},{"$f":"SUM(D10:D20)","v":0},{"$f":"SUM(E10:E20)","v":0},0,0,0,0,0,0,0,0,0,0,0,0," "]
["  EXPENSES"]
["Faculty Salaries","5000C",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(D23:O23)","v":0},{"$f":"C23-P23","v":0},{"$f":"IFERROR(Q23/C23,\" \")","v":" "}]
["Faculty Bonuses & Incentives","5010C",null,null,null,null,null,null,null,null,null,null,null,null,null,0,{"$f":"C24-P24","v":0}," "]
["Faculty Benefits","5030C",null,null,null,null,null,null,null,null,null,null,null,null,null,0,0," "]
["Non-Faculty Academic Salaries","5020C",null,null,null,null,null,null,null,null,null,null,null,null,null,0,0," "]
["Non-Faculty Academic Benefits","5040C",null,null,null,null,null,null,null,null,null,null,null,null,null,0,0," "]
["Staff Salaries and Overtime","5050C",null,null,null,null,null,null,null,null,null,null,null,null,null,0,0," "]
["Staff Benefits","5060C",null,null,null,null,null,null,null,null,null,null,null,null,null,0,0," "]
["Sponsored Projects - Subawards","5200C",null,null,null,null,null,null,null,null,null,null,null,null,null,0,0," "]
["Sponsored Proj - F&A Recovery","5202C",null,null,null,null,null,null,null,null,null,null,null,null,null,0,0," "]
["Depreciation","5500C",null,null,null,null,null,null,null,null,null,null,null,null,null,0,0," "]
["Sponsored Proj - Capital Equip","5201C",null,null,null,null,null,null,null,null,null,null,null,null,null,0,0," "]
["Occupancy Expense","5300C",null,null,null,null,null,null,null,null,null,null,null,null,null,0,0," "]
["Utilities","5320C",null,null,null,null,null,null,null,null,null,null,null,null,null,0,0," "]
["FNDN Transfers to Campus","5400C",null,null,null,null,null,null,null,null,null,null,null,null,null,0,0," "]
["Assessments Expense","5510C",null,null,null,null,null,null,null,null,null,null,null,null,null,0,0," "]
["Supplies and Materials","5515C",null,null,null,null,null,null,null,null,null,null,null,null,null,0,0," "]
["Services","5550C",null,null,null,null,null,null,null,null,null,null,null,null,null,0,0," "]
["Travel, Mtgs & Entertainment","5578C",null,null,null,null,null,null,null,null,null,null,null,null,null,0,0," "]
["Scholarship/Fellowship","5579C",null,null,null,null,null,null,null,null,null,null,null,null,null,0,0," "]
["Other Expenses","5580C",null,null,null,null,null,null,null,null,null,null,null,null,null,0,0," "]
["TOTAL EXPENSES  ",null,{"$f":"SUM(C23:C42)","v":0},{"$f":"SUM(D23:D42)","v":0},{"$f":"SUM(E23:E42)","v":0},0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(Q23:Q42)","v":0}," "]
["INCOME/(LOSS) FROM OPERATIONS  ",null,{"$f":"C21-C43","v":0},{"$f":"D21-D43","v":0},{"$f":"E21-E43","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"P21-P43","v":0},{"$f":"Q21+Q43","v":0}]
["  OTHER CHANGES"]
["Capital Equip (Non-Spon Proj)","5700C",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(D46:O46)","v":0},{"$f":"P46-C46","v":0},{"$f":"IFERROR(Q46/C46,\" \")","v":" "}]
["Transfers - Deficit Support","7801C",null,null,null,null,null,null,null,null,null,null,null,null,null,0,0," "]
["Transfers - Dean's Support","7802C",null,null,null,null,null,null,null,null,null,null,null,null,null,0,0," "]
["Transfers - Chanc/VC Support","7803C",null,null,null,null,null,null,null,null,null,null,null,null,null,0,0," "]
["Transfers - Other Support","7805C",null,null,null,null,null,null,null,null,null,null,null,null,null,0,0," "]
["Transfers - Curr to/from Other Funds","7806C",null,null,null,null,null,null,null,null,null,null,null,null,null,0,0," "]
["Transfers - Curr/Plant Capital Outlay","7808C",null,null,null,null,null,null,null,null,null,null,null,null,null,0,0," "]
["Transfers -  STIP","7809C",null,null,null,null,null,null,null,null,null,null,null,null,null,0,0," "]
["Less Subsidies (attach details regarding method and Dept ID-Fund-Project)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0," "]
["TOTAL OTHER CHANGES  ",null,{"$f":"SUM(C46:C54)","v":0},{"$f":"SUM(D46:D54)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0," "]
["  CHANGE IN NET POSITION"]
["Increase/(decrease) in unrestricted net position",null,{"$f":"C44+C55","v":0},{"$f":"D44+D55","v":0},0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(D57:O57)","v":0},{"$f":"Q44-Q55","v":0},{"$f":"IFERROR(Q57/C57,\" \")","v":" "}]
["INCREASE/(DECREASE) IN NET POSITION  ",null,{"$f":"C57","v":0},{"$f":"D57","v":0},0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(D58:O58)","v":0},0," "]
["  NET POSITION"]
[null,"Unrestricted - beginning of period",{"$f":"'3. Plan'!I65","v":0},{"$f":"C60","v":0},{"$f":"D61","v":0},{"$f":"E61","v":0},0,0,0,0,0,0,0,0,0,{"$f":"D60","v":0},{"$f":"Q56+Q59","v":0}," "]
["Unrestricted - end of period",null,{"$f":"C57+C60","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0," "]
["TOTAL NET POSITION - BEGINNING OF PERIOD  ",null,{"$f":"C60","v":0},{"$f":"D60","v":0},{"$f":"E60","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"D62","v":0},{"$f":"C62-P62","v":0}," "]
["TOTAL NET POSITION - END OF PERIOD  ",null,{"$f":"C61","v":0},{"$f":"D61","v":0},0,0,0,0,0,0,0,0,0,0,0,{"$f":"O63","v":0},{"$f":"-C63+P63","v":0}," "]

{"sheet":"EULID","index":10,"n_rows":1017,"n_cols":3,"rows_kept":1017,"cut":false,"hidden":true,"merged":[]}
["Code","Life","Description"]
["A5000",20,"BOILERS"]
["A5003",10,"HEATERS, HOT-WATER HEATERS & SOLAR HEATING SYSTEMS"]
["A5006",20,"STOVES, WOOD BURNING"]
["A5020",5,"AIR CONDITIONERS,THRU-THE-WALL,UNDER 5 TON,VEHICLE,FLOOR,CENTRAL,PORTABLE,WINDOW"]
["A5021",10,"AIR CONDITIONER SYS, 5 TONS AND OVER"]
["A5030",10,"COOLERS, EVAPORATIVE"]
["A5033",10,"COMPRESSORS & CONDENSORS, REFRIGERATION, & ACCESSORIES"]
["A5040",15,"BLOWERS"]
["A5042",15,"HEATERS & COOLERS, CENTRAL SYSTEMS INCL FURNACES, DOMESTIC"]
["A5043",10,"PUMPS, HEAT INCL SYSTEMS"]
["A5045",10,"EXCHANGERS, THERMAL RECOVERY/HEAT,  AIR-TO-AIR"]
["A5050",15,"DEHUMIDIFIERS & HUMIDIFIERS"]
["A5052",10,"FANS,CENTRIFUGAL,AIR,DUST & FUME, INCINERATORS"]
["A5053",15,"CLEAN-AIR EQUIPMENT"]
["A5060",15,"STRUCTURES, TEMPORARY BUILDINGS, STATIONARY"]
["A5061",10,"STRUCTURES, TEMPORARY BUILDINGS, MOBILE"]
["A5090",10,"TOILETS, PORTABLE"]
["A5093",10,"STRUCTURES, STORAGE BUILDINGS, METAL GARDEN-TYPE INCL GREENHOUSES"]
["A5094",20,"STRUCTURES, STORAGE & WORKSPACE INCL STORAGE BUILDINGS, MASONRY, WOOD FRAME"]
["A5095",12,"ROOMS, SHIELDED, INCL ACOUSTICALLY"]
["C2482",10,"LADDERS"]
["C2485",10,"SCAFFOLDS"]
["C2600",20,"SANITARY FIXTURES, INCL TOILETS, URINALS, & SINKS"]
["C3090",12,"TRIP MECHANISMS"]
["C5680",15,"SPEED DRIVES & REDUCERS"]
["C5906",10,"ACTUATORS/CYLINDER,HYDRAULIC, HYDRAULIC/PNEUMATIC, ELECTROMECHANICAL"]
["C5951",10,"ACCUMULATORS, BLADDER TYPE"]
["C5962",10,"MOTORS, ELECT&PNEUMATIC, AC, DC, & SERVO, GENERATORS, MECHANICAL MOTION"]
["C5970",6,"ENGINES, GASOLINE"]
["C5972",12,"ENGINES, DIESEL"]
["C5981",10,"DRIVERS, POWER"]
["C6171",10,"PUMPS, RECIPROCATING,CENTRIFUGAL,GEAR,VANE,PISTON,ROTARY&VAC"]
["C6174",12,"COMPRESSORS, AIR"]
["C6311",10,"POWER UNITS, COMPLETE"]
["C6611",10,"STRAINERS & DIGESTION/RECYCLING SYSTEMS"]
["C6631",8,"FILTERS & SCREENS, AIR & WATER"]
["C6635",12,"FILTRATION & SEPARATION EQUIPMENT, OILS & SOLVENTS"]
["C6641",10,"WATER TREATMENTS, INCL SOFTENERS, PURIFIERS, & CONDITIONERS"]
["C6656",12,"PURIFIERS & DRYERS, GAS, INCL AIR"]
["C6680",12,"EXCHANGERS, HEAT, INDUSTRIAL, INCLUDE PROCESS"]
["C7170",10,"VALVES, DISC, NEEDLE, NEEDLE/CHECK, GATE, & PRESSURE CONTROL"]
["C7190",10,"SERVOVALVES & MANIFOLDS"]
["C7520",10,"FEEDERS, AIRLOCK, ROTARY"]
["C9925",10,"LUBRICATORS"]
["D0102",20,"GENERATOR SETS, EMERGENCY"]
["D0103",12,"GENERATORS, GASOLINE & DIESEL ENGINE, OR SPECIALLY POWERED INCL CONTROLS"]
["D0105",10,"GENERATORS, LP GAS"]
["D0140",8,"GENERATORS, ALTERNATING & DIRECT CURRENT INCL ALTERNATORS"]
["D0180",10,"DYNAMOS, GENERATORS, & PULSERS"]
["D0214",15,"CHOKES & COILS"]
["D0300",5,"TRANSFORMERS, O/T CONSTANT/REGULATED VOLTAGE"]
["D0381",30,"TRANSFORMERS, CONSTANT/REGULATED VOLTAGE INCL ELECTRIC LIGHTING AND POWER"]
["D0390",12,"BALLASTS"]
["D0400",10,"RECTIFIERS & POWER INVERTORS"]
["D1360",5,"CAPACITORS, VARIABLE, OIL-FILLED"]
["D1543",5,"TUBES, ELECTRONIC, THYRATRONS"]
["D2330",10,"LIGHTS, INSTRUMENTS,LAMPHOUSES,MERCURY QUARTZ, ELECTRIC&POWER, FIXTURES"]
["D2400",10,"POWER SUPPLIES, VARIABLE & FIXED OUPUT, & FOR INSTRUMENTS"]
["D2490",10,"BINS, POWER SOURCE  & ENCLOSURES"]
["D2492",20,"CLAMPS, VOLTAGE"]
["D2498",15,"POWER SUPPLIES,UNINTERRUPTABLE&VOLTAGE REGULATORS INCL SURGE SUPRESSION SYSTEMS"]
["D2500",10,"AMPLIFIERS"]
["D2550",10,"SIGNAL CONDITIONERS, INCL  AVERAGERS, READOUTS, & FILTERS"]
["D2570",7,"PREAMPLIFIERS"]
["D2590",7,"MANIFOLDS, OPERATIONAL,& DISCRIMINATORS, & POWER RACKS"]
["D2710",10,"MAGNETS, PERMANENT, INCL FERRITE"]
["D2730",5,"MAGNETS, SUPERCONDUCTING"]
["D2750",10,"MAGNETS, ELECTRO, INCL COMPONENTS AND ACCESSORIES"]
["D2780",5,"DEMAGNETIZERS, EXCEPT A/V TYPE"]
["D3276",15,"PANELS, PATCH/JACK, TROMPETER"]
["D3839",10,"CONTROLLERS, MOTOR, STARTING, KEY OPERATED INCL SWITCHERS"]
["D3855",10,"CONTROLLERS, DIMMERS & DIMMER LIGHTING SYSTEMS"]
["D3871",10,"SWITCHES, SOLENOID"]
["D3873",20,"CONTRACTORS, SOLENOID OPERATED"]
["D3883",10,"SWITCHES, ELECTROMECHANICAL"]
["D3890",10,"CONTROLLERS, PROGRAMMABLE, CIRCUIT"]
["D4225",10,"BREAKERS, ELECTRICAL"]
["D4281",8,"CURRENT PROTECTORS"]
["D4507",10,"ELECTRICAL/ELECTRONIC BOXES, CABINETS, & CHASSIS"]
["D4910",10,"NIM MODULES"]
["D6656",5,"WRENCH SETS, COMBINATION & SOCKET"]
["D6670",5,"TOOL KITS, HAND-HELD, NON-POWERED"]
["D7000",12,"HAMMERS, ELECTRICALLY OPERATED"]
["D7004",5,"HAMMERS, HYDRAULIC/PNEUMATIC POWERED"]
["D7007",12,"RIVETERS, INCL NUTSERTERS"]
["D7040",5,"SHEARS & NIBBLERS, HAND-HELD, POWERED"]
["D7061",5,"PUNCHES, HAND-HELD, POWERED"]
["D7200",10,"SAWS, ROTARY & CHAIN, HAND-HELD, POWERED INCL CUTTERS, CLOTH, ELECTRIC"]
["D7241",10,"DRILLS, HAND-HELD, ELECTRIC"]
["D7243",6,"DRILLS, HAND-HELD, HYDRAULIC/PNEUMATIC & GAS"]
["D7280",10,"GRINDERS & SANDERS, HAND-HELD, POWERED"]
["D7502",10,"WRENCHES, HAND-HELD, POWERED"]
["D8000",10,"POTTER WHEELS & CLAY SLAB ROLLERS"]
["D8025",10,"SEPARATORS, ORE"]
["D8045",10,"MIXERS, PAINT & CONCRETE, INDUSTRIAL  INCL CORERS & SAMPLERS"]
["D8066",5,"VIBRATORS, INDUSTRIAL"]
["D8070",10,"KETTLES, ASPHALT"]
["D8080",12,"EXTRUDERS"]
["D8081",5,"SPINNERS, MELT"]
["D8090",15,"MOLDS, INDUSTRIAL"]
["D8216",10,"CRIMPERS & SWAGGERS, MACHINES/TOOLS INCL WIRE TIGHTEN-TWISTERS"]
["D8220",10,"SHEET METAL-BENDERS, FORMERS&SEAMERS EQUIP-BAR,TUBE&PIPE,PLATE BENDING PRESSES"]
["D8240",15,"PRESSES, PUNCH"]
["D8243",12,"NOTCHERS, POWERED"]
["D8245",12,"CUTTERS, POWERED, O/T HAND-HELD, SQUARING, FLOOR,INCL SHEARERS"]
["D8400",10,"SAWS, INCL CIRCULAR, RADIAL, BAND, & RECIPROCATING, BENCH, ELECTRIC"]
["D8406",10,"CUT-OFF MACHINES, ABRAIDERS, TRIMMERS & CUTTERS,  LASER, PLASMA ARC & TORCH"]
["D8410",10,"THREADERS, PIPE & PIPE/BOLT"]
["D8414",10,"GRINDERS & SCALERS"]
["D8416",10,"SANDERS, DISC & BELT/DISC"]
["D8418",8,"BLASTERS, LAPPERS, POLISHERS, & BUFFERS"]
["D8420",10,"ETCHERS & ENGRAVERS, INDUSTRIAL"]
["D8430",15,"PLANERS, JOINTERS, WOOD SHAPERS, LATHES, MILLING & MATERIAL REMOVAL EQ"]
["D8431",20,"DRILLS, BENCH-TYPE, INCL PRESSES"]
["D8600",10,"PAINT-SRAYERS, INCL TEXTURERS"]
["D8602",4,"PLATERS & COATERS, INCL ELECTRO/PROD DEPOSITION"]
["D8609",15,"PAINT SPRAY ACCESSORIES INCL BOOTHS"]
["D8623",15,"SEWING MACHINES & LOOMS"]
["D8626",10,"INSERTERS, INCL FISH TAPE SYS, & COIL WINDERS"]
["D8632",10,"SOLDERING/DESOLDERING KITS, SYSTEMS, & ACCESSORIES"]
["D8652",10,"WELDERS & BRAZERS"]
["D8659",15,"JOINERS & ASSEMBLERS, THERMAL"]
["D8660",10,"JOINERS & ASSEMBLERS, ULTRASONIC & OTHER THAN ABOVE"]
["D8670",10,"KILNS, POTTERY"]
["D8671",10,"HEATERS, FURNACES, & MELTING POTS, INDUSTRIAL INCL  DRYING OVENS, PAINT"]
["D8676",8,"TORCHES,BLOW & HEAT GUNS & CURING UNITS, INCL HAND WELDERS"]
["D8678",5,"BURNERS, INDUSTRIAL"]
["D8680",5,"COLD TREATMENT UNITS, INDUS"]
["D8800",5,"JACKS, INDUSTRIAL"]
["D8802",10,"PRESSES & PULLERS, INDUSTRIAL"]
["D8810",10,"ROBOTS, INDUSTRIAL"]
["D8830",10,"CUTTERS, KEY, INCL CODERS"]
["D8840",5,"CHARGERS, BATTERY & AIR CONDITIONING"]
["D8850",5,"SHREDDERS, PAPER"]
["D8851",8,"COMPACTORS, TRASH, INDUSTRIAL"]
["D8853",8,"CLEANERS, SEWER & DRAIN"]
["D8860",10,"BALANCERS, WHEEL, & ALIGNERS, CHANGERS, & BRAKE ADJUSTERS"]
["D8866",10,"ANALYZERS, AUTOMOBILE, INCL ELECTRONIC & MECHANICAL"]
["D8880",15,"ANVILS"]
["D8881",20,"VISES & SHOULDER WHEELS"]
["D8890",15,"STANDS & MECHANICAL CARRIERS"]
["E5900",15,"FURNITURE, LAB, EXCEPT TABLES, INCL COMBINATION UNITS"]
["E5920",15,"TABLES, LAB, ISOLATION, OTHER THAN SPECIAL PURPOSE"]
["E5923",10,"TABLES, LAB, ISOLATION, SPECIAL PURPOSE"]
["E6043",12,"CRUCIBLES"]
["E6061",5,"JACKS & SUPPORT STANDS/TABLES, LAB"]
["E6235",3,"BURNERS, BUNSEN"]
["E6300",10,"MICROSCOPES, ELECTRON , INCL ACCESSORIES"]
["E6313",7,"MICROSCOPES, O/T ELECTRON INCL MEDICAL"]
["E6320",7,"MICROSCOPE PARTS & ACCESSORIES"]
["E6340",7,"STAINERS, SLIDE, FOR MICROSCOPE"]
["E6370",10,"BINOCULARS"]
["E6374",10,"STEREOSCOPES/TRANSFER, & PROFILE PROJECTORS, CONTOUR PLOTTERS"]
["E6380",5,"TELESCOPES, REFRACTING/REFLECTING, & ACCESSORIES"]
["E6390",10,"MICROMANIPULATORS, MICROSCOPE"]
["E6395",8,"TEST STATIONS, LABS"]
["E6400",5,"LASERS, SOLID, DYE, GAS & OTHER THAN ABOVE"]
["E6405",7,"LASER ACCESSORIES"]
["E6413",7,"HOLDERS, HOLOGRAPHIC PLATE"]
["E6430",10,"COLLIMATORS"]
["E6434",10,"INTENSIFIERS, IMAGE"]
["E6440",10,"DUPLICATORS, OPTICAL PHOTO MASK"]
["E6451",10,"COMPARATORS, OPTICAL"]
["E6456",10,"MAGNIFIERS, FIBEROPTIC & INFRARED NIGHT VIEWING INCL LAMPS, INFRARED"]
["E6460",10,"BENCHES, OPTICAL, INCL COMPONENTS"]
["E6470",10,"POSITIONERS, LAB"]
["E6480",10,"GRATINGS, DIFFRATION, INCL FILTERS & POLARIZERS, PRISMS & LIGHT CHOPPERS"]
["E6520",10,"CAGES & BATTERIES, LAB, ENCLOSED CHAMBERS, RACKS, & ACCESSORIES"]
["E6550",5,"RESTRAINTS & STEREOTAXIC DEVICES, LAB"]
["E6560",8,"TESTERS, METABOLIC & MECHANICAL, & RESEARCH ANALYZERS"]
["E6590",10,"WASHERS, ANIMAL CAGE"]
["E6592",10,"TREADMILLS, ANIMAL"]
["E6600",10,"OVENS, LAB, SPECIFIC & GENERAL PURPOSE"]
["E6615",7,"WARMERS, LAB, BLOOD/PLASMA, INCL COILS"]
["E6617",10,"HEATERS, LAB, TUBE BLOCK & FURNACE"]
["E6630",10,"INCUBATORS, LAB , SHAKING, INFRARED, GAS, ANAEROBIC, GRAVITY"]
["E6650",10,"FREEZEDRYERS, LAB"]
["E6653",7,"CRYOSTATS INCL CELL FREEZERS"]
["E6654",2,"CRYOGENIC CONTAINERS & FREEZERS"]
["E6655",10,"REFRIGERATORS & FREEZERS, LAB, INCL COMBO,ULTRACOLD,BLOOD BANK&PLASMA FREEZERS"]
["E6658",10,"DRY ICE STORAGE, LAB"]
["E6670",8,"SHAKERS, LAB INCL VORTEXERS"]
["E6673",10,"CONTROLLERS, TEMPERATURE, LAB, W/O BATH"]
["E6675",10,"BATHS, LAB, WATER, OIL, STEAM & AIR, & FLUIDIZED SAND, SHAKING"]
["E6690",15,"CHAMBERS, SAFETY CABINETS, & GLOVE BOXES INCL ANAEROBE"]
["E6696",15,"HOODS, FUME & LAMINAR FLOW, LAB INCL EXHAUST AND BACTI"]
["E6698",15,"OZONATORS & DEOZONATORS, LAB"]
["E6701",7,"MIXERS, LAB, DENSITY GRADIENT, & FORMERS"]
["E6703",10,"MIXERS & STIRRERS, LAB, OTHER THAN DENSITY GRADIENT"]
["E6712",7,"CENTRIFUGES, NOT REFRIGERATED, INCL PREPARATIVE, ANALYTICAL"]
["E6713",5,"CENTRIFUGES, REFRIGERATED"]
["E6715",7,"CENTRIFUGE ROTORS & ACCESSORIES"]
["E6720",7,"SEPARATORS, CELL, O/T CENTRIFUGES"]
["E6729",5,"SEPARATORS, SAMPLE, O/T CENTRIFUGES & CELL"]
["E6730",7,"PROCESSORS, TISSUE CULTURE/SAMPLE, INCL SYNTHESIZER/SEQUENCERS"]
["E6732",8,"TISSUE EMBEDDERS"]
["E6734",5,"MEDIA PREPARATION APPARATUS, INCL SYS & COMPONENTS & CELL WASHERS"]
["E6736",10,"FERMENTERS, INCL ACCESSORIES"]
["E6741",10,"REACTORS, CHEMICAL"]
["E6743",10,"HYDROGENATORS, LAB"]
["E6745",5,"OXIDIZERS"]
["E6750",10,"EVAPORATORS, FLASH & VACUUM"]
["E6752",8,"EVAPORATORS, NITROGEN"]
["E6753",10,"CONCENTRATORS, LAB, SAMPLE"]
["E6755",15,"DISTILLATORS & DIGESTERS, INCL ACCESSORIES"]
["E6756",7,"DRYERS, SAMPLE PREPARATION"]
["E6758",10,"DILUTORS, LAB, INCL DILUTOR/DISPENSERS"]
["E6762",4,"COUNTERS, LAB, DROP"]
["E6763",10,"FRACTION COLLECTORS, LAB"]
["E6766",10,"EXTRACTORS, LAB"]
["E6770",10,"DEPOSITION, SPUTTER COATERS, & ETCHING SYSTEMS,COMPONENTS"]
["E6780",7,"MICROTOMES, & KNIFE MAKERS"]
["E6781",10,"MICROTOME KNIVES & SHARPENERS"]
["E6783",10,"CUTTERS, TISSUE, LAB, O/T MICROTOMES"]
["E6786",10,"SAWS, LAB, INCL SLICERS & CUTTERS  O/T TISSUE"]
["E6791",5,"GRINDERS, LAB, POLISHERS & MILLS"]
["E6792",10,"SAMPLE PREPARATION, DISRPUTORS, MIXERS, HOMOGENIZERS"]
["E6794",5,"PRESSES, MOUNTING, LAB"]
["E6795",10,"PROCESS STATIONS, LAB"]
["E6800",12,"STERILIZERS, STEAM, DRY, GAS, GAS/STEAM,STEAM/DRY, & OTHER THAN INCL AUTOCLAVES"]
["E6809",15,"AERATORS"]
["E6820",10,"CLEANERS, LAB, INCL CLEANER/DRYER SYSTEMS INCL ULTRASONIC"]
["E6824",8,"WASHERS, LAB, GLASSWARE & LAB EQUIPMENT & UTENSILS"]
["E6825",10,"DECONTAMINATORS & DISINFECTORS, LAB"]
["E6828",10,"DRYERS, GLASSWARE & LAB EQUIPMENT INCL TUBE DRYERS"]
["E6840",3,"GENERATORS, PURIFIERS, LAB, GAS"]
["E6843",6,"GENERATORS, AEROSOL/DUST/SMOKE"]
["E6850",7,"FILTERS & FILTER HOLDERS INCL DEIONIZED WATER SYSTEM"]
["E6877",10,"PUMPS, SUCTION, SYRINGE, METERING, CIRCULATING, PERISTALTIC"]
["E6890",10,"CARTS, STERILIZER/DECONTAMINATION"]
["E6892",10,"WASHER ACCESSORIES, LAB"]
["E6902",10,"PIPETS, INCL STATION, PULLERS, & PLUGGERS"]
["E6906",10,"DISPENSORS, LAB INCL FILLERS"]
["E6908",10,"BEVELERS"]
["E6911",10,"BURETTES, AUTOMATIC"]
["E6920",10,"PULLERS, MICROELECTRODE"]
["E6930",5,"SEALERS, CAPPERS, TUBE, AMPUOLE, &  VIAL, LAB INCL HEAT TYPE"]
["E6950",10,"MIXERS, GASES & CHEMICALS INCL PROPORTIONERS, LAB"]
["E6996",12,"MOLDS, LAB"]
["E7020",7,"ACCELERATORS, LINEAR & PARTICLE, INCL CYCLTRONS"]
["E7040",7,"IRRADITORS, LAB"]
["E7050",10,"SHIELDS, RADIATION, HOODS, SAFES, TRANSFER VESSELS, & SOURCE HOLDERS"]
["E7080",7,"DISPOSALS, RADIOACTIVE WASTE INCL COMPACTORS"]
["E7090",10,"CARTS, TRANSFER, NUCLEAR APPLICATIONS"]
["E7092",20,"CABINETS, STORAGE, NUCLEAR APPLICATIONS"]
["E7100",8,"TRANSDUCERS/TRANSMITTERS, PRESSURE, DIFFERENTIAL, & LINEAR"]
["E7104",10,"TRANSDUCERS/TRANSMITTERS, O/T PRESSURE, DIFFERENTIAL, & LINEAR"]
["E7130",10,"CONTROLLERS, PRESSURE, VACUUM, THERMOREGULATORS, INCL SYSTEMS"]
["E7160",8,"PROBES, LAB, SENSING DEVICES INCL IONTOPHORESIS UNITS"]
["E7205",10,"GENERATORS, LAB, PLASMA SOURCE"]
["E7230",7,"TESTERS, MICROWAVE"]
["E7400",10,"TELEMETRY INSTRUMENTATION, INCL TRANSMITTERS, RECEIVERS"]
["E7500",7,"ELECTROPHORESIS SYSTEMS, ENCLOSURES, CELLS, DESTAINERS,"]
["E7510",10,"POLAROGRAPHS"]
["E7515",8,"PHOTOLYSIS SYSTEMS"]
["E7520",7,"CHROMATOGRAPHS, SYSTEMS, COMPONENTS, PARTS, & ACCESSORIES"]
["E7550",10,"METERS, PH, & HYDROGENION, DIGITAL & ANALOG"]
["E7555",10,"TITRATORS, INCL CONTROL UNITS & ASSEMBLIES INCL CHLORIDOMETERS"]
["E7560",10,"ANALYZERS, GENERAL PURPOSE"]
["E7561",5,"ANALYZERS, BLOOD CHEMISTRY, CLINICAL, COAGULATION, & ELECTROLYTE"]
["E7562",7,"ANALYZERS, AMINO ACID, HEMATOLOGY, BIOCHEMISTRY, OXYGEN, FIBROMETERS & TDX"]
["E7563",8,"ANALYZERS, BACTERIOLOGY,BLOOD CULTURE,MICROBIO,GAS O/T PH,PROTHORBIN TIMERS"]
["E7575",7,"ANALYZERS, RECORDING &  NON-RECORDING, O/T E7560/E7574 INCL IMX ANALYZERS"]
["E7578",5,"SAMPLERS, LAB INCL FLUID"]
["E7580",10,"ANALYZERS, SIGNAL, OTHER THAN NETWORK"]
["E7584",5,"ANALYZERS, NETWORK SIGNAL"]
["E7590",10,"ANALYZERS, MELTING POINT"]
["E7591",10,"ANALYZERS, PHOTOSYNTHESIS"]
["E7595",10,"ANALYZERS, CELLULAR/PARTICULATE CHARACTERIZATION"]
["E7596",5,"ANALYZERS, PARTICLE SIZE, INCL BLOOD CELL COUNTERS"]
["E8000",7,"OSCILLOSCOPES"]
["E8040",10,"OSCILLOGRAPHS, INCL CHANNEL, PLUG-INS, & ACCESSORIES"]
["E8044",10,"RECORDERS, WAVEFORM"]
["E8051",10,"OSCILLATORS"]
["E8060",10,"GENERATORS, SIGNAL"]
["E8070",10,"GENERATORS, O/T SIGNAL, INCL PULSE, WAVEFORM,NOISE, PRESSURE, DIGITAL DELAY"]
["E8080",10,"CONVERTERS, FREQUENCY"]
["E8113",10,"MICROMETERS & MICROMETER SYSTEMS"]
["E8114",10,"CALIPERS, VERNIER"]
["E8115",10,"GAUGES, DEPTH & BORE, HEIGHT, & THICKNESS"]
["E8118",12,"CATHETOMETERS"]
["E8119",10,"DIMENSION MEASUREMENT DEVICES O/T E8110/E8118"]
["E8124",10,"LEVELERS, INCL BALANCING WAYS"]
["E8127",10,"AREA MEASUREMENT DEVICES, INCL ACCESSORIES"]
["E8133",10,"GONIOMETERS, LAB"]
["E8134",10,"COMPASSES & GYROSCOPES, DIRECTION FINDERS"]
["E8135",10,"THEODOLITES/TRANSITS, INCL GEODETIC INSTRUMENTS"]
["E8136",10,"ALIDADES"]
["E8143",10,"RECORDERS, RADIAL PLANIMETRIC & DILATOMETERS"]
["E8151",10,"DISTANCE/SPEED MEASUREMENT DEVICES, INCL RADAR"]
["E8152",8,"SONAR EQUIPMENT"]
["E8155",10,"MOTION MEASUREMENT DEVICES, INCL ANALYZERS"]
["E8163",10,"STROBOSCOPES, INCL STROBE LIGHTS"]
["E8166",6,"VELOCIMETERS, INCL SYSTEMS & ACCESSORIES"]
["E8167",10,"ACCELEROMETERS"]
["E8173",10,"COUNTERS, ELECTRONIC, FREQUENCY, PROPORTIONAL, INTERVAL"]
["E8180",10,"SCALES, POSTAL, BENCH, BLOOD, HANGING, CHAIR, BED & CLINICAL& ACCESSORIES"]
["E8182",15,"SCALES, PLATFORM, EXAMINATION, ANIMAL, LAUNDRY & BABY"]
["E8190",10,"BALANCES, ANALYTICAL, SEMI-& ULTRA-MICRO, MACRO, BEAM"]
["E8192",7,"BALANCES, ELECTRONIC"]
["E8197",10,"BALANCES, MECHANICAL BEAM"]
["E8199",10,"BALANCE ACCESSORIES/PERIPHERALS"]
["E8210",10,"PRESSURE INDICATORS, INCL MANOMETERS"]
["E8213",6,"VACUUM GAUGES, LAB"]
["E8231",10,"CONTROLLERS, FLOW, LAB INCL VISCOSIMETERS"]
["E8241",10,"FLUID LEVEL INDICATORS & SYSTEMS"]
["E8250",7,"OSMOMETERS"]
["E8254",10,"DOSIMETERS, GAS"]
["E8259",10,"METERS & MONITORS, LAB, FLUID/GAS  O/T E8250/E8258"]
["E8260",10,"MONITORS/RECORDERS,TEMPERATURE,INCL CALORIMETERS,THERMOMETERS,CONTROLS,COMPUTERIZD"]
["E8300",5,"METERS, VOLT INCL PICO, NANO, MICOR, MILLI, & KILO"]
["E8310",10,"METERS, WATT, IMPEDANCE, CAPACITANCE, POTENTIOMETERS"]
["E8312",5,"METERS, OHM, INCL CONDUCTIVITY, INCL CONDUCTIVITY TESTERS"]
["E8321",10,"METERS, MULTI, INCL VOLT-AMP, VOLT-OHM, VOLT-OHM-AMP"]
["E8327",10,"METERS, AUDIO SIGNAL"]
["E8329",10,"METERS, OTHER THAN E8300/E8328"]
["E8340",10,"BRIDGES, INCL CAPACITANCE, CONDUCTIVITY, IMPEDANCE,  RESISTANCE"]
["E8364",10,"RECORDERS & GRAPHS, X-Y, STRIP CHART, DIGITAL PANEL PRINTERS, & KYMOGRAPHS"]
["E8371",10,"CURVE TRACERS & ACCESSORIES"]
["E8390",10,"TESTERS, EXCEPT TUBE & TRANSISTOR INCL ENERGY MANAGEMENT SYSTEMS"]
["E8391",10,"TESTERS, TUBE & TRANSISTOR"]
["E8400",8,"SPECTROPHOTOMETERS & PHOTOMETERS, INCL SYSTEMS & COMPONENTS"]
["E8401",7,"SPECTROPHOTOMETERS, MASS, & BIOCHROMATIC ANALYZERS"]
["E8402",7,"SPECTROMETERS & SPECTROSCOPES, INCL COMPONENTS & ACCESSORIES INCL SPECTROSCOPES"]
["E8404",8,"SPECTROGRAPHS, LIGHT"]
["E8405",10,"ANALYZERS, LIGHT SPECTRUM & ACCESSORIES"]
["E8406",10,"ANALYZERS, POLARIZED LIGHT,POLARIMETER,SPECTROPOLARIMETERS,POLARISCOPES"]
["E8410",10,"METERS, LIGHT/POWER,LUMINOMETERS,NEPHELOMETERS&TRANSMISSIOMETER"]
["E8413",7,"SPECTROFLUOROMETERS,SPECTROPHOTO,FLUOROMETER,REFRACTIVE TESTERS"]
["E8414",10,"MONOCHROMATORS & MONOCHROMATOR SYSTEMS"]
["E8415",7,"DENSITOMETERS, MASS, SCANNING & TRANSMISSION INCL ISODENSITOMETERS"]
["E8432",10,"DETECTORS, SOUND,NOISE DOSIMETRY SOUNDWAVE & SPECTROGRAPHS"]
["E8445",10,"READERS, PYRHELIOMETERS & THERMOLUMINESCENCE"]
["E8450",8,"METERS, SURVEY & RADIATION DETECTION SYSTEMS,INTERNAL/EXTERNAL INCL RADIATION"]
["E8451",10,"METERS, RATE, DUAL"]
["E8460",7,"COUNTERS, LIQUID, GAMMA, & TRANSISTOR SCINTILLATION, O/T GEIGER COUNTERS"]
["E8461",10,"COUNTERS, GEIGER"]
["E8463",8,"COUNTERS, SCINTILLATION  O/T LIQUID, GAMMA, TRANSISTOR & SCALERS"]
["E8464",10,"DIFFRACTORS & SPECTROSCOPES, INCL X-RAY, PHOTON, & ELECTRON,"]
["E8470",7,"MONITORS, MICROWAVE RADIATION"]
["E8474",10,"PYRANOMETERS"]
["E8476",10,"SOLAR MEASURING EQUIPMENT O/T E8474/E8475"]
["E8480",10,"ELECTROMETERS"]
["E8482",10,"CHAMBERS, IONIZATION"]
["E8486",10,"MONITORS, BEAM, RADIOACTIVE"]
["E8491",10,"SENSORS, RF"]
["E8492",10,"RADIOMETERS, INCL LASER POWER METERS"]
["E8494",7,"SCANNERS, RADIATION,INCL IODINE LOCALIZERS,RADIOACT GAS MONITORS&ISOTOPE SCANNERS"]
["E8495",10,"INTERFEROMETERS/ETALONS, INCL ACCESSORIES"]
["E8497",7,"DOSIMETERS, RADIATION"]
["E8498",10,"PHOTOMULTIPLIERS, INCL TUBES & IR DETECTORS"]
["E8499",10,"RADIOACTIVITY MEASURE APPARATUS O/T E8450/E8498"]
["E8606",10,"CLOCKS, ELECTRIC, ELECTRIC/BATTERY, TIME, BATTERY, & MECHANICAL"]
["E8610",10,"METRONOMES"]
["E8611",10,"RECORDERS, TIME, INCL TIME/DATE RECORDERS & CONTROLLERS"]
["E8620",10,"DENSITOMETERS, MASS, PYCNOMETERS, & SHAPE TESTERS"]
["E8630",10,"TESTERS, HARDNESS & BREAKING POINT,TENSIOMETERS,STRAIN  GAUGE,& ROUGHNESS"]
["E8642",10,"METERS, GAUGES & RECORDERS, MOISTURE"]
["E8648",10,"INDICATORS & DETECTORS, LEAK"]
["E8651",10,"DYNAMOMETERS, FORCE GRAVITY & MAGNETIC FLUX , INCL HAND"]
["E8658",10,"MAGNETOMETERS"]
["E8661",7,"COLORIMETERS"]
["E8674",10,"INDICATORS, POSITION"]
["E8677",10,"INDICATORS & DETECTORS, COMBUSTIBLE"]
["E8710",10,"HYGROMETERS, RAINFALL,PSYCHROMETERS,TEMP/HUMIDITY & AIR/WIND"]
["E8716",8,"BAROMETERS"]
["E8730",10,"ALTIMETERS"]
["E8735",10,"SEISMOMETERS & SEISMOGRAPHS, GROUND/STRUCTURE MOVEMENT MEASURING DEVICES"]
["E8738",10,"ELECTROMAGNETIC INDICATORS"]
["E8740",10,"RECORDERS, DEPTH/TEMPERATURE/SALINITY"]
["E8743",10,"METERS, WATER CURRENT"]
["E8744",5,"RECORDERS, UNDERWATER SOUND , INCL HYDROPHONES"]
["E8746",10,"RECORDERS, WATER,INCL PLANKTON, SEDIMENT, & SAMPLERS"]
["E8803",10,"TESTERS, SOIL"]
["E8810",10,"TESTERS, NON-DESTRUCTIVE, INCL ELECTROMAGNETIC, ULTRASONIC,X-RAY"]
["E8820",10,"TESTERS, VEGETATION, INCL SYSTEMS"]
["E8822",10,"TESTERS, GLASS & FABRIC"]
["E8841",10,"CALIBRATORS/STANDARDS"]
["E9002",7,"MONITORS, TEMPERATURE ONLY, MEDICAL, INCL THERMOMETERS INCL ELECTRIC"]
["E9003",10,"TELETHERMOMETERS"]
["E9007",7,"MONITORS, BLOOD ONLY, PRESSURE, INCL METERS, & RECORDERS"]
["E9010",7,"MONITORS, BLOOD FLOW, INCL FLOWMETERS INCL FLOW CYTOMETER & DOPPLERS"]
["E9015",7,"MONITORS, VITAL SIGNS, INCL SPHYGMOMANOMETERS"]
["E9016",5,"OXIMETERS, PULSE, INCL NONINVASIVE CO2 MONITORS"]
["E9017",10,"OXIMETERS, O/T PULSE"]
["E9018",5,"ANALYZERS, BLOOD, MEDICAL"]
["E9020",7,"RECORDERS, CARDIO,INCL ELECTRO,ELECTROCARDIOSCANNERS (HOLTER MONITORS)"]
["E9021",5,"ELECTROCARDIOGRAPHS INCL SIGNAL-AVERAGED EKG"]
["E9022",8,"VECTORCARDIOGRAPHS,CARDIOTACHOMETERS&PHONOCARDIOSELECTORS,PHONOCARDIOGRAPHS"]
["E9024",5,"ANALYZERS, CARDIAC OUTPUT INCL PACING SYSTEM ANALYZERS INCL COMPUTERIZED"]
["E9027",5,"DENSITOMETERS, MEDICAL, INCL ACCESSORIES"]
["E9028",7,"MONITORS, PULSE, & RECORDERS"]
["E9030",7,"ELECTROENCEPHALOGRAPHS & ELECTROENCEPHALO MEASURING"]
["E9032",7,"MONITORS, PRESSURE, BRAIN"]
["E9043",8,"ANALYZERS, RESPIRATION, PULMONARY FUNCTION, MEDICAL GAS,INCL TESTERS & METERS"]
["E9050",8,"ANALYZERS, EAR INCL AUDIOMETERS"]
["E9052",7,"ANALYZERS, HEARING AID"]
["E9054",10,"RHINOMETERS"]
["E9055",10,"RECORDERS, GASTROREFLUX, INCL ACCESSORIES"]
["E9057",10,"TESTERS, VOCAL CORDS"]
["E9060",7,"MONITORS, GASTROINTESTINAL"]
["E9062",7,"MONITORS, LIVER FUNCTION"]
["E9063",10,"METERS, GRAPHS & MONITORS, URINARY FLOW/PRESSURE, CYSTOMETER & CYSTOMETROGRAMS"]
["E9065",7,"MONITORS, PENILE TUMESCENCE"]
["E9071",7,"MONITORS, SKIN THRESHOLD MEASURING EQUIPMENT"]
["E9080",7,"MYOGRAPHS, INCL MUSCLE MEASURING EQUIPMENT INCL ELECTROMYOGRAPH"]
["E9083",10,"ANALYZERS, NERVE"]
["E9085",10,"ANALYZERS, BONE"]
["E9088",7,"ANALYZERS, JOINT, INCL GONIOMETERS"]
["E9090",10,"ERGOMETERS"]
["E9091",10,"TESTERS, FATIGUE & STRESS, HUMAN"]
["E9092",7,"PHYSIOLOGRAPHS, INCL MONITORS,RECORDERS&PLUG-INS, PATIENT MONITORING EQUIPMENT"]
["E9093",10,"PHYSIOSCOPE"]
["E9094",10,"PLETHYSMOGRAPHS"]
["E9095",10,"TESTER, EVOKED RESPONSE, MEDICAL"]
["E9096",8,"BIOFEEDBACK EQUIPMENT"]
["E9097",8,"BASAL METABOLISM UNIT"]
["E9098",8,"ANTHROPOMETRIC EQUIPMENT"]
["E9200",10,"OPHTHALMIC UNITS & SYSTEMS"]
["E9210",10,"OPHTHALMIC UNITS, INCL LAMPS, SLIT, PERIPHERAL ANALYZERS & TONOMETERS"]
["E9280",10,"OPHTHALMIC UNITS, FOR USE WITH LENSE"]
["E9431",10,"DIAGNOSTIC APPARATUS, DENTAL INCL PERIODONTICS"]
["E9450",10,"THERAPEUTIC EQUIPMENT, INCL ORAL/MYO, DENTAL"]
["F3900",5,"MILLS, PHARMACEUTICAL"]
["F3910",10,"FILLERS, PHARMACEUTICAL, CAPSULE"]
["F3912",5,"MOLDS, PHARMACEUTICAL"]
["F3914",10,"DISPENSERS & COUNTERS, PHARMACEUTICAL INCL VIAL FILLERS"]
["F3990",8,"PACKAGERS, PHARMACEUTICAL"]
["F3992",8,"SYRINGE ASSEMBLERS, PHARMACEUTICAL"]
["F4040",10,"DERMAPIGMENTATORS"]
["F4200",7,"STETHOSCOPES, INCL FETAL"]
["F4232",10,"HEADLIGHTS, MEDICAL"]
["F4234",5,"TELESCOPES, MEDICAL, INCL SPECTACLE & HEADBAND MOUNT"]
["F4240",10,"EYE EXAMINATIONS APPARATUS"]
["F4263",5,"MOTOR RESPONSE EQUIPMENT INCL PERCUSSORS"]
["F4300",8,"ENDOSCOPES, CARDIAC/VASCULAR & REGENERATIVE-FEMALE INCL COLPOSCOPES"]
["F4301",7,"ENDOSCOPES, PELVISCOPES"]
["F4310",10,"ENDOSCOPES, PANENDOSCOPES"]
["F4330",3,"ENDOSCOPES, O/T F4300/F4320 INCL ARTHROSCOPES,OTOSCOPES,SINUSCOPES&NEPHROSCOPES"]
["F4331",5,"ENDOSCOPES, ARTHROSCOPES"]
["F4332",7,"ENDOSCOPES, EARS, EYES, NOSE AND MOUTH, INCL OTOSCOPES & SINUSCOPES"]
["F4333",7,"ENDOSCOPES, NEPHROSCOPES"]
["F4390",8,"BIOPSY INSTRUMENTS & ACCESSORIES"]
["F4397",5,"PUMPS, ENDOSCOPIC PROCEDURES INCL INSUFFLATORS"]
["F4399",10,"EXAM/TREATMENT ACCESSORIES-INTERNAL"]
["F4425",10,"DILATORS, MEDICAL"]
["F4440",10,"TOURNIQUETS & COMPRESSORS, O/T SYSTEMS, INCL O.R. & AUTOMATIC"]
["F4441",7,"TOURNIQUET SYSTEMS"]
["F4461",5,"RETRACTORS,MED,BRAIN,OPHTHALMIC,URINARY,THORACIC/ABDOMINAL,SITE&LIMB"]
["F5606",10,"SYRINGES, REUSABLE INCL VACUVETTE"]
["F5609",10,"SYRINGE & NEEDLE DESTRUCTION/DISPOSAL DEVICES"]
["F5613",10,"INJECTORS, MEDICAL, INCL BONE FIXATION, CONTRAST MEDIA"]
["F5646",10,"STAPLERS, CLIPS, & CLAMPS, SKIN/TISSUE"]
["F6800",8,"ELECTROSTIMULATORS, THERAPY"]
["F6820",10,"THERAPY PACKS, COLD & HOT/STEAM INCL STEAM-PACK EQUIPMENT"]
["F6831",10,"BATHS, SITZ/WHIRLPOOL"]
["F6832",7,"BATHS, FLUIDOTHERAPY/PARAFFIN/SEROLOGICAL/WATER"]
["F6833",15,"BATHS, TANK, FULL-BODY INCL THERAPY"]
["F6840",10,"TRACTION & SUSPENSION APPARATUS INCL TABLES"]
["F6850",10,"DIATHERMY UNITS"]
["F6852",10,"PHOTOTHERAPY EQUIPMENT, INCL ULTRAVIOLET, BILIRUBION/EMERGENCY & DEEP-THERAPY"]
["F6854",7,"THERAPY UNITS, ULTRASONIC, INCL ELECTROSTIMULATE INCL ULTRASOUND UNITS"]
["F6856",10,"MASSAGE APPARATUS INCL VIBRATORS"]
["F6860",15,"THERAPY APPARATUS, REHABILITATION/EXERCISE O/T COMPUTER ASSISTED"]
["F6861",5,"THERAPY EXERCISE SYSTEMS, COMPUTER-ASSISTED"]
["F6862",7,"THERAPY APPARATUS, APNEA"]
["F6870",15,"THERAPY APPARATUS, HYDROTHERAPY, INCL ACCESSORIES"]
["F6880",10,"THERAPY APPARATUS, SPEECH"]
["F6900",3,"INSTRUMENT SETS, INCL ARTHROSCOPY INSTRUMENTATION"]
["F6911",10,"GRINDERS, MEDICAL, INCL BONE MILL"]
["F6923",10,"BENDERS, MEDICAL"]
["F6931",10,"SAWS, CAST & BONE, GIGLI & INTRAMEDULLARY ROTO-OSTEOTOMES,AUTOPSY, NEUROSURG"]
["F6944",10,"CUTTERS, SCISSORS,DERMATOMES,URETHRO-TOMES,BONE CUTTERS, KERATOMES"]
["F6945",5,"SHAVERS, SURGICAL"]
["F6952",10,"HOLDERS, NEEDLE, MEDICAL"]
["F6957",5,"FRAMES, CRANIAL FIXATION INCL STEREO TACTIC FRAMES"]
["F6958",7,"CASPAR ACF INSTRUMENTS AND PLATE SYSTEMS"]
["F6964",10,"APPROXIMATORS, CLAMPS, & FORCEPS, MEDICAL"]
["F7131",10,"TOILETS/URINALS, MEDICAL, INCL LAVATORIES"]
["F7138",10,"PUMPS, BREAST"]
["F7416",10,"PUMPS, INFUSION"]
["F7417",5,"PUMP ACCESSORIES, INCL DOSE CALIBRATORS"]
["F7438",10,"CATHETERS"]
["F7445",10,"IRRIGATORS, MEDICAL"]
["F7733",10,"PRESSURE SYSTEMS, MEDICAL, INCL AIRFLOAT INCL ALTERNATING PRESSURE PADS"]
["F7755",10,"WALKERS"]
["F7757",10,"ORTHOSES, PNEUMATIC"]
["F7781",15,"RESTRAINTS & IMMOBILIZERS, MEDICAL INCL CHILD"]
["F7790",10,"MIXERS, ORTHOPEDIC, INCL SYSTEMS"]
["F7900",10,"DENTAL UNITS, COMPLETE, WITHOUT INSTRUMENTS, & SURGICAL"]
["F7920",3,"DENTAL TOOLS FOR WORKING IN AND AROUND THE MOUTH INCL DENTAL DRILL WITH SYRINGE"]
["F7940",10,"FURNACES & CURING UNITS, DENTAL"]
["F7944",10,"AMALGAMATORS & HYDROCOLLOIDS, DENTAL"]
["F7960",10,"POWER SOURCES, DENTAL"]
["F7964",15,"COMPRESSORS, DENTAL, INCL  AIR DRYERS"]
["F7965",10,"PUMPS, DENTAL, VACUUM/SUCTION"]
["F7980",15,"CHAIRS, DENTAL, ORTHODONTIC, & ORAL SURGERY"]
["F7985",10,"CABINETS, DENTAL INCL CHESTS, & STANDS"]
["F7987",15,"LIGHTS, DENTAL"]
["F7990",5,"ACQUISITION SYSTEMS, DENTAL"]
["F8000",15,"FURNITURE, MEDICAL,O/T F8010/F8099,OR,LABOR/DEL,X-RAY,CENT SUPP,ICU/CCU,NURSING"]
["F8010",20,"RACKS AND TRAYS INCL CHART RACKS"]
["F8011",15,"STANDS, BASIN, INTRAVENOUS, IRRIGATING, MAYO"]
["F8012",15,"TABLES, MEDICAL,NOT AUTOPSY,DISSECT,PHYSICL THERAPY,ELTROHYDRALC TILT,OB&ORTHO"]
["F8013",10,"TABLES, MEDICAL ELECTROHYDRAULIC TILT"]
["F8014",15,"TABLES, OBSTETRICAL"]
["F8015",10,"TABLES, ORTHOPEDIC"]
["F8016",20,"TABLES, MEDICAL, AUTOPSY & DISSECTING"]
["F8018",15,"TABLES, MEDICAL, PHYSICAL THERAPY"]
["F8019",10,"TABLE ATTACHMENTS&ACCESSORIES, MEDI, INCL NEUROLOGICAL SURGICAL TABLE HEADREST"]
["F8020",5,"WHEELCHAIRS"]
["F8024",15,"CHAIRS, STAFF INCL PHYSICIANS INCL STOOLS, MEDICAL"]
["F8026",10,"CHAIRS, EXAMINATION/TREATMENT, GENERAL & SPECIFIC PURPOSE O/T PODIATRIC"]
["F8027",15,"CHAIRS, PODIATRIC"]
["F8030",8,"BASSINETS, MEDICAL"]
["F8031",12,"BEDS, MEDICAL, GENERAL PURPOSE, INCL ELECTRIC"]
["F8032",15,"BEDS, MEDICAL, O/T GENERAL PURPOSE, INCL CRIBS, HYDRAULIC & MANUAL"]
["F8033",10,"BEDS, MEDICAL, FLOTATION THERAPY"]
["F8034",10,"BEDS, MEDICAL, LABOR"]
["F8036",15,"BEDS, MEDICAL, SPECIAL PURPOSE O/T FLOTATION & LABOR"]
["F8037",10,"BED ATTACHMENTS & ACCESSORIES, MEDICAL INCL NATURAL CHILDBIRTH BACKRESTS"]
["F8038",15,"STRETCHERS & TRANSFER SYSTEMS"]
["F8041",15,"CHAIR/TABLE/STRETCHER/BED COMBINATIONS, MEDICAL"]
["F8055",15,"FRAMES, TURNING"]
["F8056",10,"LIFTERS, PATIENT"]
["F8060",10,"CARTS, HOSPITAL SUPPLY & PATIENT CARE"]
["F8064",10,"CARTS, MEDICAL, O/T HOSPITAL SUPPLY & PATIENT CARE INCL TREATMENT & HOSPITAL EQ"]
["F8076",15,"CABINETS, O.R.,TREAT,WARM/BLANKET,INSTRMNT, PHARM,SOLUTION,X-RAY & CONSOLES"]
["F8080",10,"SCRUB STATIONS, SURGICAL"]
["F8093",15,"LIGHTS, SURGICAL, MOUNTED & PORTABLE"]
["F8094",15,"LIGHTS, MEDICAL, DELIVERY"]
["F8096",5,"LIGHT SOURCES, MEDICAL, FIBEROPTIC"]
["F8110",5,"TRAINING EQUIP, MEDIA PRESENTATION,NURSING, MED,SURGICAL&DENTAL INCL SIMULATORS"]
["F8161",10,"MODELS, HUMAN ANATOMY, INTERNAL, ORGANS & SKELETONS"]
["F8173",10,"MODELS, ANIMAL ANATOMY, SKELETONS"]
["F8601",10,"PUMPS, EMBALMING"]
["F8603",10,"GRINDERS, CREMAINS"]
["F8620",10,"CARTS, MORTUARY"]
["F8650",10,"REFRIGERATORS, MORTUARY"]
["F8714",5,"STIMULATORS, PULSE,NERVE,MUSCLE/NERVE"]
["F8715",10,"STIMULATORS, MUSCLE ONLY"]
["F8723",12,"STIMULUS, ISOLATION UNITS, CONTINUOUS CURRENT INCL CHAMBERS"]
["F8730",5,"DEFIBRILLATORS"]
["F8740",8,"ELECTROCONVULSIVE INSTRUMENTS"]
["F8750",5,"PACEMAKERS"]
["F8773",10,"DIES, ELECTRODE"]
["F8900",5,"X-RAY EQUIPMENT, MEDICAL, IMAGING, NUC MED, MRI, SCANNERS, CAMERAS & SYSTEMS"]
["F8902",7,"X-RAY EQUIPMENT, MEDICAL, IMAGING, RADIOGRAPHIC/FLUOROSCOPIC INCL CAMERAS&SYSTEMS"]
["F8904",7,"X-RAY EQUIPMENT, MEDICAL, IMAGING, NMR,INCL NEUTRON BEAM ACCELERATORS,CAMERAS&SYS"]
["F8909",7,"X-RAY EQUIPMENT ACCESSORIES, MEDICAL, FOR IMAGING CAMERAS"]
["F8910",7,"X-RAY EQUIPMENT, MEDICAL, FLUOROSCOPES"]
["F8912",7,"X-RAY EQUIPMENT, MEDICAL, DIAGNOSTIC, DIGITAL INCL FLUOROSCOPY & RADIOSCOPY"]
["F8914",7,"X-RAY EQUIPMENT, MEDICAL, CYCLOTRONS"]
["F8915",7,"X-RAY EQUIPMENT, MEDICAL,DIAGNOSTIC,TOMOGRAPHY&CAT SCANNERS,INCL POSITRON EMISSION"]
["F8916",7,"X-RAY EQUIPMENT, MEDICAL,MAMMOGRAPHY-MOBILE (VAN)"]
["F8917",7,"X-RAY EQUIPMENT, MEDICAL, THERAPEUTIC INCL MICROTRON POWER SYSTEMS&PROTON BEAM ACC"]
["F8918",7,"X-RAY EQUIPMENT, MEDICAL, THERAPY, SUPERFICIAL"]
["F8920",7,"X-RAY EQUIPMENT, DENTAL"]
["F8930",10,"ILLUMINATORS, X-RAY, MEDICAL"]
["F8940",8,"X-RAY EQUIPMENT ACCESSORIES, INCL FILM VIEWERS & CASSETTE/FILM CHANGERS"]
["F8941",8,"PROCESSORS, PRINTERS, & DRYERS, X-RAY FILM"]
["F8944",10,"SENSITOMETERS, X-RAY"]
["F8949",5,"X-RAY EQUIPMENT ACCESSORIES,MED INCL LASER POSITIONER&NEUTRON BEAM ACCELERATORS"]
["F8960",5,"ECHOCARDIOGRAPH & ECHOVIEW SYSTEMS"]
["F8961",7,"ULTRASONIC UNITS, MEDICAL, DIAGNOSTIC"]
["F8970",8,"THERMOGRAPHY UNITS, MEDICAL, DIAGNOSTIC"]
["F9010",7,"ANESTHESIA & ANALGESIA MACHINES"]
["F9031",10,"ANESTHESIA & ANALGESIA MACHINE ACCESSORIES & COMPONENTS"]
["F9113",8,"OXYGEN DELIVERY SYS,INCL FLOWMETERS,OXYGEN EQ,PUMPS,CROUPETTES&PULSED O2 CHAMBERS, BLENDER"]
["F9130",8,"TENTS, AEROSOL, OXYGEN INCL OXYGEN MIST TENTS"]
["F9131",15,"CHAMBERS, MEDICAL, HYPERBARIC"]
["F9137",10,"NEBULIZERS, REPIRATORY, PNEUMATIC, ULTRASONIC"]
["F9138",8,"HUMIDIFIERS, REPIRATORY"]
["F9142",10,"RESPIRATORS, VENTILATORS, MEDICAL"]
["F9150",8,"POSITIVE AIR PRESSURE UNITS, REPIRATORY INCL PULMONARY FUNCTION EQUIPMENT"]
["F9160",10,"RESUSCITATORS"]
["F9165",10,"INHALATORS, MEDICAL"]
["F9210",10,"ASPIRATORS & SUCTION UNITS, MEDICAL INCL STOMACH PUMPS"]
["F9400",8,"CONTROLLERS, CARDIOVASCULAR INCL ASSIST SYSTEMS"]
["F9401",10,"CARIODVASCULAR SYSTEM COMPONENTS & ACCESSORIES"]
["F9410",5,"DIALYSIS, HEMO & PERITONEAL, SYSTEMS & COMPONENTS"]
["F9417",6,"AUTOTRANSFUSION SYSTEMS"]
["F9420",10,"PUMPS, BLOOD & BLOOD WARMING"]
["F9430",10,"HYPOTHERMIA UNITS & SYSTEMS, MEDICAL"]
["F9441",10,"INCUBATORS, INFANTS INCL INFANT CARE CENTERS & ACCESSORIES"]
["F9460",10,"HYPERTHERMIA UNITS & SYSTEMS, INCL WARMERS"]
["F9470",10,"HYPER/HYPOTHERMIA UNITS INCL K-PADS"]
["F9490",10,"INTENSIVE CARE & ISOLATION SYSTEMS/STRUCTURES"]
["F9511",10,"PUMPS, BLOOD WITHDRAWL"]
["F9517",8,"COLLECTORS, MEDICAL, BLOOD, INCL FILTERS, SHAKERS, & WEIGHT MONITORS"]
["F9600",5,"PRESERVATION DEVICES, ORGAN"]
["F9611",10,"PROSTHETIC DEVICES & MATERIALS, EXTERNAL"]
["F9800",5,"LASERS, SURGICAL, O/T CORONARY & PHOTOCOAGULATORS"]
["F9801",2,"LASERS, SURGICAL, CORONARY"]
["F9802",8,"LASERS, SURGICAL, PHOTOCOAGULATORS"]
["F9810",7,"SURGICAL UNITS,NOT CRYO,INCL ULTRASONIC,ELECTRO,EYE,CAUTERY&BIPOLAR COAGULATORS"]
["F9812",10,"HYFRECATORS, SURGICAL"]
["F9815",5,"LESION MAKERS"]
["F9817",5,"LITHOTRIPTERS, EXTRACORPOREAL SHOCK-WAVE (ESWL)"]
["F9820",10,"CRYOSURGICAL UNITS"]
["F9821",7,"CRYO-OPHTHALMIC UNIT, WITH PROBES"]
["F9828",8,"PROBES, CRYOSURGICAL"]
["F9999",15,"HOSPITAL NON-INVENTORIAL EQUIPMENT"]
["G0474",15,"PLANTERS, POTS, & CONTAINERS, AGRICULTURAL"]
["G0600",10,"COLLECTORS, INSECT"]
["G1001",10,"TRACTORS, AGRICULTURAL"]
["G1012",10,"SOIL PREPARATION, INCL TILLAGE, PLOWS, MULCHERS, & CUTTERS"]
["G1018",15,"STERILIZERS, SOIL"]
["G1023",10,"PLANTERS/ DRILLS/ COUNTERS/ GRAFTERS/ CLEANERS/GERMINATORS, SEED & PLANT"]
["G1050",15,"IRRIGATORS & SYSTEMS, AGRICULTURAL"]
["G1082",10,"CUTTERS, AGRICULTURAL, INCL REAPERS/THRESHERS/COMBINES/HARVESTERS/PROCESSORS"]
["G1090",10,"SPRAYERS, AGRICULTRUAL"]
["G1091",10,"MIXERS, AGRICULTURAL & PROPORTIONERS"]
["G1092",10,"TOWERS, PRUNING"]
["G1094",10,"PROTECTORS, FROST & WIND, AGRICULTURAL"]
["G1095",10,"SPREADERS, FERTILIZER & PESTICIDE"]
["G1300",18,"STRUCTURES, ANIMAL, TEMPORARY"]
["G1305",10,"STALLS, LIVESTOCK"]
["G1310",8,"INCUBATORS, POULTRY INCL HATCHERS"]
["G1312",10,"BROODERS, POULTRY"]
["G1314",8,"BATTERIES, POULTRY"]
["G1322",10,"CAGES, LIVESTOCK, INCL TRANSFER CARTS"]
["G1330",10,"BINS, FEED/TANKS/WAGONS/PREPARATION EQUIPMENT/FEEDERS, LIVESTOCK"]
["G1340",10,"MILKING EQUIPMENT & STALLS"]
["G1390",10,"SPECIALTY EQUIPMENT, LIVESTOCK"]
["G1600",3,"MOWERS, EDGERS, TRIMMERS, LAWN & GROUNDS CARE"]
["G1610",4,"SAWS, CLEARING, FOR GRASS/WEED/SHRUBS"]
["G1640",5,"VACUUM CLEANERS,BLOWERS,SWEEPERS,GROUNDS CARE/PARKING LOT SWEEPERS&SNOWBLOWERS"]
["G1680",6,"AERIFIERS & DETHATCHERS, LAWN & GROUNDS CARE"]
["G2200",5,"BREAKERS, CONCRETE"]
["G2223",10,"EXCAVATORS, INCL TRENCHERS, SCOOP LOADERS, BULLDOZERS, & ACCESSORIES"]
["G2230",10,"BACK HOES & POST HOLE DIGGERS/DRIVERS"]
["G2293",10,"DETONATORS, INCL BLASTERS, EXPLOSIVES"]
["G2310",6,"LEVELERS, SCRAPERS, TAMPERS, & PACKERS, EARTH"]
["G3000",8,"VACUUM CLEANERS,  DRY/WET/WET-DRY, INCL ASBESTOS & MERCURY"]
["G3010",5,"FLOOR CARE EQUIPMENT&ACCESS, MULTI-FUNCTION INCL FLOOR BUFF/POLISH/SCRUB&WAXING"]
["G3015",10,"SHAMPOOERS & CLEANERS, RUG & UPHOLSTERY"]
["G3020",10,"EXTRACTORS, CARPET, INCL HOT WATER"]
["G3050",8,"WASHING MACHINES, LAUNDRY,  DOMESTIC, INCL WASHER/DRYERS"]
["G3051",15,"WASHERS, BEDPAN"]
["G3052",8,"WASHERS, EQUIPMENT/PARTS/FLOORS, INCL HIGH PRESSURE"]
["G3053",10,"WASHING MACHINES, COMMERCIAL SMALL"]
["G3054",15,"WASHING MACHINES, COMMERCIAL, LARGE INCL LINEN"]
["G3055",10,"DRYERS, LAUNDRY"]
["G3056",15,"DRYERS, BLANKET"]
["G3057",15,"COLLECTORS, LINT"]
["G3072",15,"FOLDERS, CONVEYORS, & IRONERS/PRESSERS, LAUNDRY"]
["G3858",10,"CONTAINERS, GARBAGE INCL RECEPTACLES"]
["G3870",10,"CARTS, LAUNDRY/LINEN"]
["G3872",15,"CABINETS, HOUSEKEEPING/JANITORIAL,INCL HOUSEKEEPING FURNITURE,CLOSETS&STATIONS"]
["G3874",10,"TABLES, HOUSEKEEPING/JANITORIAL INCL LINEN TABLES"]
["G4303",15,"CHAIRS, HOUSEHOLD, HIGH-BACK & RECLINING"]
["G4320",12,"LOVE SEATS & SETTEES, HOUSEHOLD"]
["G4322",12,"BED/CHAIRS, SOFA"]
["G4327",10,"SECTIONAL/MODULAR SEATING SYSTEMS INCL OTTOMANS"]
["G4331",12,"SOFAS, FULL & PARTIAL UPHOLSTERY"]
["G4341",10,"BEDS, HOUSEHOLD INCL COTS"]
["G4350",15,"TABLES, HOUSEHOLD, OTHER THAN GAME"]
["G4352",10,"TABLES, HOUSEHOLD, GAME"]
["G4372",15,"DESKS, HOUSEHOLD INCL OFFICE VALETS & SECRETARIES"]
["G4374",15,"CARTS, CABINETS, DRESSERS,CHESTS,BUFFETS,HUTCHES,HOUSEHOLD-DRESSERS,BEDSIDE"]
["G4380",12,"FURNITURE, HOUSEHOLD, WICKER SETS"]
["G4390",10,"FURNITURE, HOUSEHOLD, O/T G4340/G4389 INCL LAMPS"]
["G5700",10,"RUGS & CARPETS, HOUSEHOLD"]
["G6700",10,"CHAIRS, BARBERING & STYLING"]
["G6730",15,"SHOE CLEANING EQUIPMENT, INCL STANDS"]
["G8500",15,"FOOD PROCESSING PRODUCTION EQUIPMENT, HEATING"]
["G8520",12,"FOOD PROCESSING PRODUCTION EQUIPMENT, OTHER THAN HEATING"]
["G8602",10,"FRESHENERS & DRYERS, FOOD PREPARATION"]
["G8605",10,"CUTTERS, SLICERS,SAWS,CHOPPERS,GRATERS,GRINDERS,UNIVERSAL MACH, FOOD PREP"]
["G8611",10,"FORMERS, SQUEEZERS, EXTRACTORS, & CRUSHERS, FOOD PREPARATION"]
["G8614",10,"MIXERS, BLENDERS & CUTTERS/MIXERS, FOOD PREPARATION INCL CAN OPENER, ELECTRIC"]
["G8620",15,"KETTLES, INCL PRESSURE COOKERS, FOOD"]
["G8621",10,"RANGES, HOUSEHOLD & COMMERCIAL, INCL RANGE/OVENS O/T MICROWAVE OVENS"]
["G8622",5,"OVENS, MICROWAVE"]
["G8623",10,"COOKERS & RANGES, O/T G8625"]
["G8626",5,"COFFEE MAKERS"]
["G8627",8,"POPCORN MACHINES"]
["G8632",15,"CABINETS, FOOD, HEATED, INCL MOBILE, INCL TABLES & BARS"]
["G8633",10,"WARMERS, DISH & FOOD INCL HOT-FOOD BOXES"]
["G8634",5,"HOT PLATES, FOOD SERVICE"]
["G8645",10,"REFRIGERATORS, HOUSEHOLD & COMMERCIAL, OTHER THAN WALK-IN"]
["G8649",15,"REFRIGERATORS, COMMERICAL WALK-IN"]
["G8653",10,"FREEZERS, HOUSEHOLD & COMMERCIAL, INCL COMMERCIAL WALK-IN"]
["G8661",10,"REFRIGERATOR/FREEZERS, HOUSEHOLD & COMMERCIAL,  NOT WALK-IN"]
["G8668",15,"REFRIGERATORS, COMMERCIAL, WALK-IN"]
["G8670",10,"COOLERS, WATERS, MILK, BEVERAGE, & BUTTER INCL DISPENSERS"]
["G8673",10,"ICEMAKERS & DISPENSERS, INCL WITH WATER"]
["G8675",10,"CASES, DISPLAY-FOOD, REFRIGERATED, TABLES,COOLERS, ICE CREAM CABINETS & FREEZERS"]
["G8680",10,"DISHWASHERS, HOUSEHOLD & COMMERCIAL"]
["G8681",5,"DISPOSALS, GARBAGE, COMMERCIAL"]
["G8682",10,"COMPACTORS, GARBAGE  & GRINDERS, FOOD/WASTE"]
["G8683",10,"VENDING MACHINES, INCL BEVERAGE & FOOD"]
["G8685",15,"BURNISHERS, SILVERWARE"]
["G8687",10,"CARTS, FOOD,COMBINED REFRIGERATED/HEATED INCL TRUCKS,HOT-FOOD TRAYS & CABINETS"]
["G8688",8,"KITCHEN UNITS INCL NOURISHMENT ICE STATIONS"]
["G8689",10,"CONVEYORS, FOOD TRAY, INCL DELIVERY SYSTEMS, ACCUMULATORS & LOWERATORS"]
["G8702",15,"CABINETS, FOOD STORAGE, PREPARATION, & DELIVERY INCL CARTS, & TABLES"]
["G8721",10,"PEELERS & HAND CANNERS, FOOD PREPARATION"]
["G8760",10,"DISPENSERS, FLATWARE, BUFFETS / TROLLEYS / BARS"]
["G8761",12,"COLLECTORS, FOOD TRAY, INCL HAND TRUCKS & SYSTEMS"]
["H0400",15,"CARRELS & BOOTHS, STUDY INCL IN-SERVICE EDUCATION FURNITURE"]
["H0412",20,"DESKS, SINGLE & DOUBLE PEDESTAL, WOOD & METAL, EXTENSIONS"]
["H0431",10,"BOARDS/CASES, PRESENTATION,INCL CHALK, BULLETIN & PHYSICIAN'S IN-OUT REGISTERS"]
["H0433",5,"POINTERS, FOR PRESENTATION"]
["H0437",20,"CASES, DISPLAY/TROPHY/EXHIBIT, FREE-STANDING & WALL MOUNTED"]
["H0445",15,"CHAIRS, OFFICE, SIDE, SWIVEL, POSTURE, BENCHES, COUCHES & ARM"]
["H0451",15,"CREDENZAS & MODULAR STORAGE UNITS"]
["H0460",10,"PARTITIONS, MOVABLE OFFICE"]
["H0485",15,"TABLES & COUNTERS, OFFICE, GENERAL & SPECIFIC PURPOSE, INCL LIGHT, EXCEPT FOLDING"]
["H0486",10,"TABLES, OFFICE, FOLDING"]
["H0493",20,"BOOKCASES, LIBRARY & OFFICE"]
["H0497",20,"CARTS, OFFICE, INCL LIBRARY & BOOK RETURN INCL LIBRARY FURNITURE"]
["H0500",15,"CABINETS, FILING, VERTICAL, DOCUMENT, LEGAL, LETTER, TUB, MAP & PLAN"]
["H0512",15,"CABINETS, FILING, VERTICAL, CARD ONLY, INCL COMBINATION ROTARY & RACK"]
["H0515",15,"CABINETS, FILING, VERTICAL, DOCUMENT/CARD"]
["H0527",8,"CABINETS, OFFICE, E737STORAGE, FULL LENGTH"]
["H0540",15,"FILING SYSTEMS, POWERED, INCL ELECTRIC ROTARY"]
["H0541",10,"FILING SYSTEMS, NON-POWERED INCL DATA STORAGE UNITS, MECHANICAL"]
["H0544",15,"FILING SYSTEMS, PORTABLE"]
["H0552",15,"CABINETS, FILING, LATERAL, PIGEON-HOLE, WARDROBE, & STORAGE"]
["H0560",8,"CABINETS, ELECTRONIC CAPABILITY INCL CONSOLES"]
["H0590",8,"CABINETS, FILING/STORAGE, BASES ONLY"]
["H0705",5,"CALCULATORS, HANDHELD, ROTARY, ELECTRIC, PROGRAMMABLE,"]
["H0710",5,"ACCOUNTING & BILLING MACHINES"]
["H0711",5,"TERMINALS, BANK, BILLING & ACCOUNTING"]
["H0713",8,"BURSTERS, DETACHERS, & DECOLLATORS, FORM/CARD"]
["H0714",10,"COLLATORS & SORTERS, FORM/CARD"]
["H0730",5,"KEYPUNCHES, PUNCHES, KEY-TO-TAPE, & KEY-TO-DISC"]
["H0738",5,"CONVERTERS, SIGNAL, INCL MODEMS, A/D & D/A, & I/O INTERFACES"]
["H0742",5,"PRINTERS, COMPUTER, INCL BRAILLE, LINE, BAND, DRUM, & LASER"]
["H0744",5,"PLOTTERS, COMPUTER, DIGITAL & GRAPHIC"]
["H0745",10,"TERMINALS, COMPUTER REMOTE JOB ENTRY"]
["H0747",3,"TERMINALS, COMPUTER, CRT, GRAPHIC, CHARACTER"]
["H0748",5,"DIGITIZERS, COMPUTER, GRAPHIC"]
["H0750",5,"SCANNERS, COMPUTER, OPTICAL MARK,  BAR CODE, PAPER TAPE & PUNCH & READERS"]
["H0752",5,"DRIVES, MAGNETIC TAPE, TRANSPORTS, & HANDLERS"]
["H0760",5,"MEMORY UNITS, COMPUTER, RAM OR ROM"]
["H0763",5,"MAINFRAME COMPUTERS, INCL CENTRAL DATA PROCESSING UNITS"]
["H0765",5,"NETWORK EQUIPMENT/SYSTEMS, COMPUTER, INCL ETHERNET"]
["H0766",5,"CONTROLLERS, COMPUTER"]
["H0767",5,"CAMAC MODULES, COMPUTER"]
["H0768",5,"MICROCOMPUTER ACCESSORIES, OTHER THAN SPECIFIED"]
["H0769",3,"PERSONAL DIGITAL ASSISTANTS"]
["H0770",5,"DATA HANDLING & ACQUISITION SYSTEMS & COMPONENTS"]
["H0775",8,"DATA LOGGERS"]
["H0780",5,"MICROCOMPUTERS, DESKTOP"]
["H0781",3,"MICROCOMPUTERS, PORTABLE INCL LAPTOP"]
["H0792",5,"DRIVES, HARD, CDROM, & OPTICAL"]
["H0803",9,"TYPESETTING EQUIPMENT & SYSTEMS, INCL PHOTO"]
["H0804",5,"STENOGRAPHS"]
["H0805",5,"TYPEWRITERS, INCL MANUAL, ELECTRIC, AUTOMATIC, & WORD PROCESSORS"]
["H0807",9,"LETTERING & LINING/TRACING MACHINES"]
["H0810",10,"PERFORATORS & VALIDATORS, DOCUMENT INCL SIGNERS & SIGNATURE MACHINES"]
["H0814",10,"EMBOSSERS, PLATE & CARD"]
["H0819",5,"STAMPERS & IMPRINTERS"]
["H0821",3,"COPIERS, SMALL, PHOTO, PERSONAL"]
["H0822",5,"COPIERS, LARGE, INCL DIAZO, PHOTO, ELECTRIC, & THERMAL, COMBINATIONS"]
["H0827",5,"CUTTERS, STENCIL & PLATEMAKERS, COMPUTERIZED"]
["H0828",10,"PLATEMAKERS, NONCOMPUTERIZED"]
["H0830",10,"DUPLICATORS, STENCIL, FLUID, & SPIRIT INCL STENCIL MACHINES"]
["H0833",5,"PRINTERS, SCREEN"]
["H0836",10,"PRESSES, PRINTING, OFFSET, COMBINATION, & LITHOGRAPHY"]
["H0842",5,"PRINTERS, HARD COPY, FROM COMPUTER/CRT/FILM/FICHE INCL VIDEO PRINTERS"]
["H0844",5,"DUPLICATORS, BRAILLE"]
["H0846",5,"MAKER-BUTTON/PIN"]
["H0850",3,"FACSIMILE MACHINES"]
["H0860",10,"CUTTERS, PAPER, INCL DRILLS, PUNCHES"]
["H0863",5,"OPENERS, MAIL, ELECTRIC"]
["H0865",10,"PAPER HANDLERS,FOLDERS,STACKERS,INSERTERS,COLLATORS,NUMBERERS,JOGGERS,STAPLERS"]
["H0872",10,"POSTAGE MACHINES, BASES INCL  MAILING & STAMP MACHINES"]
["H0876",10,"LABEL AFFIXERS & MAKERS"]
["H0877",10,"CONVEYORS, PAPER FLOW, INCL SYSTEMS"]
["H0879",10,"PAPER HANDLERS & PACKAGERS, OTHER THAN H0860/H0868"]
["H3200",8,"CAMERAS, MOVIE, WITH AND WITHOUT SOUND"]
["H3223",5,"CAMERAS, VIDEO, MONOCHROME, & COLOR, INCL STUDIO & BROADCASTING"]
["H3233",8,"CAMERAS, MICROGRAPHIC, MACROGRAPHIC, INCL MACRO/MICROGRAPHIC, & X-RAY"]
["H3241",5,"CAMERAS, STILL, SELF-PRINTING, & OTHER THAN SELF-PRINTING INCL IDENTIFICATION"]
["H3253",5,"CAMERA SYSTEMS & ENSEMBLES, INCL MOVIE, VIDEO, PRINT INCL VIDEOPRINT"]
["H3265",8,"CAMERA LENSES & LENS SYSTEMS, STILL & MOVIE, & ACCESSORIES"]
["H3271",5,"CAMERA BODIES, BACKS, MOUNTS, TRIPODS, PEDESTALS, HEADS"]
["H3286",5,"GENERATORS, CAMERA, CONTROLS, SWITCHERS, MULTIPLEXING"]
["H3400",10,"READERS, READER/PRINTERS, INCL APERATURE CARDS, MICRO FILM/FICHE"]
["H3410",5,"PROJECTORS, VIDEO"]
["H3413",5,"RECEIVERS ONLY, VIDEO, COLOR & MONOCHROME INCL TELEVISION MONITORS"]
["H3415",5,"MONITORS, VIDEO, COLOR & MONOCHROME"]
["H3418",7,"RECEIVERS/MONITORS, VIDEO, COLOR & MONOCHROME"]
["H3419",10,"VIDEO ACCESSORIES, INCL WAVEFORM MONITORS"]
["H3421",10,"PROJECTORS, WITHOUT SOUND, STILL, INCL OVERHEAD & SLIDE"]
["H3428",10,"PROJECTORS, WITH SOUND, MOTION PICTURES"]
["H3440",10,"FILM CHAIN EQUIPMENT & SYSTEMS"]
["H3453",10,"PROJECTORS & SYSTEMS, PLANETARIUM, OPAQUE, & SCENIC"]
["H3455",8,"MONITORS, DISPLAY, FOR COMPUTERS"]
["H3471",10,"SCREENS, VIEWING, REAR & FRONTAL"]
["H3473",10,"LENSES, PROJECTORS & VIEWERS"]
["H3475",10,"DISSOLVE UNITS, PROJECTION"]
["H3480",10,"CASSETTES & REEL SYSTEMS, PROJECTORS & VIEWERS"]
["H3484",10,"CONTROLLERS, PROJECTORS & VIEWERS"]
["H3611",10,"PROCESSORS, PHOTOGRAPHY, DRYERS, WASHERS, PRINTERS, DEVELOPERS, & EXPOSURE UNITS"]
["H3616",15,"TANKS, PHOTOGRAPHY, INCL SINKS, & SINK/COUNTER SYSTEMS"]
["H3619",5,"PHOTOGRAPHIC DEVELOPING ACCESSORIES OTHER THAN H3611"]
["H3630",10,"ENLARGERS, PHOTOGRAPHIC"]
["H3650",8,"MEASURING MACHINES, PHOTOGRAPHIC, FILM"]
["H3651",10,"REWINDERS, CUTTERS, & SPLICERS, PHOTOGRAPHIC, FILM"]
["H3653",7,"VIEWERS, EDITORS, & SYNCHRONIZERS, PHOTOGRPHIC, FILM"]
["H3654",10,"LAMINATORS & MOUNTERS, GRAPHIC ART & PHOTO H1241"]
["H3655",10,"CLEANERS, FILM, PHOTOGRAPHIC, INCL INSPECTORS"]
["H3656",5,"DUPLICATORS, PHOTOGRAPHIC"]
["H3657",8,"DENSITOMETERS, PHOTOGRAPHIC INCL PHOTOMETERS"]
["H3670",15,"LIGHT-SAFE EQUIPMENT, PHOTOGRAPHIC, DARKROOM"]
["H3671",15,"WORKSTATIONS, PHOTOGRAPHIC, INCL STUDIO & COPY STANDS"]
["H3680",7,"COLLECTORS, SILVER, PHOTOGRAPHIC, INCL RECOVERY EQUIPMENT"]
["H3700",8,"LIGHTING EQUIPMENT PHOTO/ THEATRICAL/ PRODUCTION/ ANALYSIS"]
["H3800",20,"CABINETS, STORAGE, AUDIO/VIDEO"]
["H3820",5,"ENCLOSURES, NOISE REDUCTION"]
["H4002",5,"TRANSMITTERS/RECEIVERS, ONE-/TWO-WAY, & MOBILE , W/VOICE"]
["H4003",3,"TRANSMITTERS/RECEIVERS, ONE-/TWO-WAY, & MOBILE, W/O VOICE, INCL BEEPERS, PAGING"]
["H4013",10,"TRANSMITTERS/RECEIVERS, FIXED & TUNABLE FREQUENCIES INCL"]
["H4020",5,"TELEPHONES, CORDLESS"]
["H4021",10,"TELEPHONE EQUIPMENT & SYSTEMS, EXCEPT RADIO EXCEPT CORDLESS & ACCESSORIES"]
["H4023",5,"COMMUNICATION EQUIPMENT & SYSTEMS, RADIO INCL PAGING SYSTEMS & WALKIE-TALKIES"]
["H4024",5,"TELEPHONE EQUIPMENT ACCESSORIES INCL FOR THE DEAF"]
["H4030",10,"PUBLIC ADDRESS SYSTEMS, INCL INTERCOMS & SYSTEMS"]
["H4050",5,"MICROPHONES INCL SYSTEMS"]
["H4054",10,"LOUDSPEAKERS & THEIR ENCLOSURES"]
["H4058",8,"SOUND TRANSMISSION EQUIPMENT OTHER THAN H4000/H4577"]
["H4100",10,"ANTENNAS & THEIR ACCESSORIES INCL TELEVISION ANTENNA SYSTEMS & SATELLITE DISHES"]
["H4110",6,"NAVIGATORS & THEIR ACCESSORIES"]
["H4260",4,"LIGHTS, WARNING, & SIRENS"]
["H4270",10,"ANNUNCIATOR SYSTEMS, DISPLAY BOARDS, MARQUEES, MESSAGE/SIGN CENTERS"]
["H4419",5,"DICTATING, TRANSCRIBING, & DICTATING/TRANSCRIBING SYSTEMS"]
["H4420",10,"MICROPHONES, DICTATION,  TELEPHONE PICK-UPS"]
["H4421",10,"CONTROLLERS, DICTATION,  UNITS & CONSOLES"]
["H4431",8,"TELEPHONE CALL SEQUENCERS & ANSWERING MACHINES"]
["H4440",5,"RECORDERS, INSTRUMENTATION SIGNALS, INCL ELECTRONIC PLUG-INS"]
["H4451",5,"RECORDERS, TAPE, INCL DECKS & COMPLETE UNITS"]
["H4454",5,"RECORDERS, CASSETTE, INCL DECKS & COMPLETE UNITS"]
["H4458",5,"RECORDERS, DISC & MAGNETIC TAPE"]
["H4471",5,"STEREO SYSTEMS, PHONOGRAPHS WITH TAPE OR RADIO"]
["H4474",10,"TURNTABLES, INCL DECKS & COMPLETE UNITS"]
["H4482",7,"DEGAUSSERS, TAPE, INCL RECORD CLEANERS"]
["H4484",5,"RECORDER ACCESSORIES, OTHER THAN DEGAUSSERS"]
["H4506",5,"RECORDER/PLAYERS, AUDIO VIDEO TAPE, COLOR/MONOCHROME"]
["H4512",5,"RECORDER/PLAYERS, VIDEO DISC, COLOR/MONOCHROME"]
["H4594",5,"RECORDER/PLAYBACK ACCESSORIES,INCL GENERATORS, CONTROLLERS INCL IMAGE ANALYZERS"]
["H4596",5,"MEASURING INSTRUMENTS, VIDEO, NOISE"]
["H4600",5,"SHELLS, ACOUSTICAL"]
["H4602",5,"PLATFORMS, AUDITORIUM"]
["H4604",5,"LECTERNS, WITH & WITHOUT SOUND"]
["H4607",10,"RIGGING SYSTEMS, THEATRICAL"]
["H4609",5,"FOGGERS, THEATRICAL"]
["H4620",10,"BACKDROPS/CURTAINS, & FLOORING, THEATRICAL"]
["H5000",0,"WORKS OF ART, SPECIAL COLLECTIONS, AND ANTIQUES"]
["H6000",10,"RECORDERS, CLARINETS, BASSOONS, HORNS, & SAXOPHONES OBOES, FLUTES, PICCOLOS"]
["H6010",10,"VIOLINS"]
["H6012",10,"CELLOS, BASSES, & GUITARS"]
["H6013",15,"HARPS, HARPSICHORDS, & FORTEPIANOS"]
["H6015",20,"PIANOS"]
["H6017",10,"ZITHERS, LUTES, & SITARS"]
["H6020",20,"MARIMBAS, VIBRAPHONES, & XYLOPHONES"]
["H6021",15,"CELESTAS, MUSICAL"]
["H6024",15,"TYMPANI, BELL SETS, GONGS, CYMBALS, & DRUMS, INCL SETS"]
["H6030",10,"ORGANS, MUSICAL"]
["H6033",6,"SYNTHESIZERS, SEQUENCERS, & COMPOSERS, MUSICAL"]
["H6039",10,"ACCORDIANS"]
["H6090",15,"TUNERS, MUSICAL INSTRUMENTS"]
["H6091",5,"PROCESSORS, SIGNAL, MUSICAL"]
["H9500",10,"MODELS, MOLECULAR, TEACHING/DEMONSTRATION AID"]
["H9502",10,"GLOBES, WORLD"]
["H9520",8,"TEACHING/DEMONSTRATION UNITS, PHYSICS/NUCLEAR SCI"]
["H9522",5,"TEACHING/DEMONSTRATION UNITS, HYDRAULIC"]
["H9523",10,"TEACHING/DEMONSTRATION UNITS, ELECTRICAL/ELECTRONIC"]
["H9526",5,"TEACHING/DEMONSTRATION UNITS, GEOLOGICAL"]
["H9527",6,"TEACHING/DEMONSTRATION UNITS, ECOLOGICAL"]
["H9540",5,"TEACHING/DEMONSTRATION UNITS, AUDIO/VISUAL MEDIA"]
["H9541",10,"TEACHING/DEMONSTRATION UNITS, HEAT TRANSFER APPARATUS"]
["H9542",10,"TEACHING/DEMONSTRATION UNITS, MOVEMENT/ROB0TIC"]
["H9543",5,"TEACHING/DEMONSTRATION UNITS, COMPUTER PROCESSING"]
["H9544",5,"TEACHING/DEMONSTRATION UNITS, LOGIC SYSTEMS"]
["H9547",10,"TEACHING/DEMONSTRATION UNITS, SIGHT, AUDITORY, & SPEECH"]
["H9549",8,"LEARNING LABS/CARRELS/BOOTHS, TEACHING AIDS"]
["H9550",10,"VOCATIONS ASSESSMENT AIDS, TEACHING"]
["H9593",10,"QUESTION/RESPONSE EQUIPMENT, TEACHING"]
["J0010",3,"CYCLES, NOT SELF-PROPELLED"]
["J0030",10,"WAGONS, NOT SELF-PROPELLED"]
["J0060",10,"TRAILERS,BOAT,UTILITY,CAMPER,PIPE,FLATBEDS,STAKE,ENCLOSED TANK&SPECIAL"]
["J0084",8,"TRUCK BODIES, UTILITY"]
["J2010",4,"MOTOCYCLES, MOPEDS, & TRUCKSTERS"]
["J2090",4,"SNOWMOBILES"]
["J2310",4,"AUTOMOBILES AND STATION WAGONS"]
["J2331",4,"VANS, PASSENGER CARRYING"]
["J2355",4,"AMBULANCES"]
["J2378",7,"BUSES, JITNEYS, & MINIS"]
["J2390",4,"MOTOR COACHES"]
["J3320",4,"TRUCKS/VANS, CARGO CARRYING"]
["J3324",4,"TRUCKS/VANS, EQUIPPED W/FREE-STANDING EQUIPMENT, REPAIR/MAINTENANCE"]
["J3326",10,"TRUCKS/VANS, EQUIPPED W/FREE-STANDING EQUIPMENT, ELECTRICAL/ELECTRONIC"]
["J3328",3,"TRUCKS/VANS, EQUIPPED W/FREE-STANDING EQUIPMENT, MACHINERY"]
["J3340",4,"JEEPS,LAND CRUISERS, & COMBINATION PASSENGER/CARGO,  O/T STATION WAGONS"]
["J3350",4,"TRUCKS, PICK-UPS"]
["J3362",4,"TRUCKS/TRACTORS, CAB & CHASSIS ONLY"]
["J3374",12,"TRUCKS, EMERGENCY, FIRE"]
["J3379",4,"TRUCKS, EMERGENCY/SECURITY, ACCESSORIES"]
["J3390",5,"TRUCKS, BULK HAULERS, WET & DRY"]
["J3392",5,"TRUCKS, GARBAGE"]
["J3394",4,"TRUCKS, REFRIGERATED"]
["J3396",4,"TRUCKS, SPECIALLY OUTFITTED"]
["J3398",4,"TRUCKS, FLATBED & STAKE"]
["J5020",10,"ENGINES, MARINE, OUTBOARD"]
["J5051",10,"BOATS, RIGID HULL TYPE"]
["J5055",8,"BOATS, INFLATABLE AND/OR COLLAPSIBLE, INCL RAFTS"]
["J5060",4,"SUBMARINES"]
["J5070",10,"SHIPS"]
["J5090",5,"BOAT/WATERCRAFT ACCESSORIES"]
["J5800",10,"AIRCRAFT, HOT AIR BALLOONS"]
["J5810",4,"AIRPLANES AND HELICOPTERS"]
["J6010",10,"REMOTE OPERATED VEHICLES, IN WATER"]
["J7210",15,"LIFTS & LEVELERS INCL ACCESSORIES"]
["J7221",15,"HOISTS, INCL CHAIN AND CABLE"]
["J7226",10,"CRANES, OVERHEAD TRAVEL, GANTRY, JIB, TOWER, MOBILE/FLOOR"]
["J7230",15,"WINCHES"]
["J7290",10,"PULLING & PUSHING DEVICES FOR MATERIAL HANDLING"]
["J7421",15,"CONVEYORS, INDUSTRIAL"]
["J7490",15,"DOCKS, BOARDS, & RAMPS, LOADING"]
["J7611",10,"TRUCKS & CARTS, W/O POWER OR LIFT, INCL UTILITY"]
["J7612",15,"DOLLIES, W/O POWER OR LIFT"]
["J7621",15,"TRUCKS, PALLET, W/LIFT, W/O POWER"]
["J7622",12,"STACKERS, WHEELED, HYDRAULIC LIFT, W/O POWER"]
["J7623",12,"DOLLIES, WHEELED, W/O POWER, W/LIFT"]
["J7710",12,"TRUCKS, LIFT, PLATFORM, SELF-PROPELLING"]
["J7721",10,"TRUCKS, FORKLIFT"]
["J7732",12,"TRUCKS, PALLET, W/POWER"]
["J7740",10,"DOLLIES, POWERED, W/LIFT"]
["J7742",10,"DOLLIES & TRUCKS, POWERED, W/O LIFT"]
["J9242",15,"CONTAINERS, SHIPPING"]
["J9250",10,"CRATES, TRANSPORT, INCL INSTRUMENTATION"]
["J9282",10,"CONTAINERS, REFUSE, INCL DUMPSTERS"]
["J9720",10,"PACKAGING MACHINES,INCL PACKAGERS,SEALERS,TYING,BOXMAKERS,PAPER BALERS&CLOPAY"]
["J9792",12,"TABLES, PACKAGING, VIBRATION TYPE"]
["J9802",15,"TABLES, WORK, BENCHES, & STANDS"]
["J9810",20,"CABINETS, STORAGE, KEY"]
["J9811",20,"SPOOLS, RACKS, HOLDERS, BINS, SHELVING, INDUSTRIAL"]
["J9814",15,"CABINETS, STORAGE, GENERAL PURPOSE, METAL & FIBERGLASS INCL SYSTEMS"]
["J9815",12,"CABINETS, STORAGE, GENERAL PURPOSE, LAMINATE OR WOOD, INCL SYSTEMS"]
["J9816",15,"CABINETS, TOOLS"]
["J9818",15,"CABINETS, SAFETY"]
["J9881",20,"TANKS, VESSELS, & ACCESSORIES INCL  OIL & WATER STORAGE"]
["K0000",15,"BAR BELLS, DUMB BELLS INCL SETS & RACKS"]
["K0010",5,"MATS, GYM"]
["K0030",10,"ROWING MACHINES"]
["K0032",8,"TREADMILLS, HUMAN"]
["K0034",10,"CYCLES, EXERCISE & TRAINING INCL BICYCLES"]
["K0036",10,"EXERCISE EQUIPMENT, OUTDOOR INCL ORTHOTRON & ORTHOTRON SYSTEMS"]
["K0040",4,"VAULTING HORSES, BARS, & POMMEL"]
["K0041",8,"RINGS, GYMNASTIC"]
["K0042",10,"BALANCE BEAMS"]
["K0060",10,"TRAMPOLINES"]
["K0061",10,"BENCHES, FOR GENERAL GYMNASTICS & EXERCISE"]
["K0069",15,"GYMNASIUM EQUIPMENT ACCESSORIES"]
["K0080",15,"SCOREBOARDS & TIMERS"]
["K0100",6,"PASSING MACHINES, FOOTBALL"]
["K0102",10,"SLEDS, FOOTBALL, BLOCKING"]
["K0104",10,"GOAL POSTS, FOOTBALL"]
["K0120",10,"BACKSTOPS & PITCHING MACHINES, BASEBALL"]
["K0140",10,"BACKBOARDS, BASKETBALL"]
["K0143",10,"PRACTICE EQUIPMENT, BASKETBALL"]
["K0160",15,"GOALS, SOCCER"]
["K0161",15,"SOCCER & RUGBY SCRIMMAGE & SCRUM MACHINES"]
["K0170",15,"GOAL POSTS, HOCKER"]
["K0300",5,"STANDARDS & PITS, POLE VAULT & RUNNING"]
["K0310",10,"TRAINING UNITS & SYSTEMS, FIELD & TRACK"]
["K0320",10,"DISCUS EQUIPMENT, FIELD & TRACK"]
["K0390",10,"FIELD & TRACK ACCESSORIES"]
["K0402",15,"BALL MACHINES, TENNIS"]
["K0409",20,"TENNIS EQUIPMENT, O/T K0400/K0408"]
["K0410",4,"TUNERS & CALIBRATORS FOR SNOW SKIS"]
["K0420",10,"PRACTICE MACHINES, VOLLEYBALL"]
["K0423",10,"UPRIGHTS, VOLLEYBALL"]
["K0430",15,"BOXING EQUIPMENT"]
["K0532",10,"TABLES, POOL, BILLIARD, FOOSBALL, & TABLE TENNIS"]
["K0553",6,"VIDEO GAMES & PINBALL MACHINES"]
["K0559",10,"RECREATIONAL GAMES & ACCESSORIES O/T K0530/K0558"]
["K0570",10,"PLAYGROUND EQUIPMENT"]
["K0572",10,"RAMPS, SKATEBOARD"]
["K0580",5,"FURNITURE, OUTDOOR"]
["K0600",10,"DIVING BOARDS, SWIMMING POOL"]
["K0601",10,"CLEANERS, SWIMMING POOL, AUTOMATIC, & COVERS"]
["K0610",5,"GOALS, WATER POLO"]
["K0613",10,"TRAINING DEVICES, SWIMMING"]
["K0630",10,"WINDSURFERS, SAILBOARDS & JET SKIS"]
["K0650",5,"FISHING EQUIPMENT"]
["K0672",10,"HOT TUBS, SPAS, & SAUNAS"]
["K0800",12,"BLEACHERS & JUDGES STANDS"]
["K2011",5,"GUNS"]
["K2020",20,"SAFES"]
["K2030",8,"DETECTORS, SECURITY & PROXIMITY"]
["K2050",10,"INVESTIGATION TOOLS & EQUIPMENT, POLICE"]
["K2060",5,"CASH REGISTERS"]
["K2061",7,"DISPENSERS, CASH"]
["K2062",10,"CHANGERS, MONEY, INCL COIN & BILL COUNTERS"]
["K2066",10,"PARKING LOT EQUIPMENT, INCL TICKET DISPENSERS"]
["K2068",10,"DISPENSERS, CARD, MISCELLANEOUS, INCL DATA"]
["K3180",3,"DIVING SUITS, WET & DRY"]
["K3510",6,"BREATHERS, AIR, SURVIVAL"]
["K3512",10,"EVACUATORS, PERSONNEL SAFETY"]
["K3513",10,"EXTRACTORS, PERSONNEL SAFETY"]
["K3540",3,"MARKERS, LAND, TRAFFIC/AISLE"]
["K3541",10,"MARKERS, WATER, TRAFFIC/AISLE"]
["K3711",5,"BRACES, ATHLETIC, FOR PROTECTION"]
["K6000",10,"FIRE PROTECTION EQUIPMENT, SMOKE AND HEAT DETECTORS & FIRE EXTNGUISHERS"]
["K6020",15,"DISPOSALS, BOMB & CHEMICAL"]
["K8003",15,"AQUARIUMS & TANKS"]
["K8006",10,"ELECTROFISHERS"]
["K8040",10,"GENERATORS, WATER WAVE, FOG & WIND, INCL WIND TUNNELS"]
["K9906",6,"CAPITALIZED DURABLE SUPPLIES"]
["K9915",15,"SPECIALIZED LIFE OVERRIDE-15 YEARS"]