purchase orders, field purchase orders, contracts, grant
agreements or other authorizing documents related to unperformed
contracts for goods and services that are chargeable to an
appropriation and for which a part of the appropriation is
reserved.
"Fixed asset." Includes the following:
(1) With respect to machinery, equipment or furniture,
an item that can be:
(i) expected to have a useful life of more than one
year;
(ii) used repeatedly without materially changing or
impairing its physical condition; and
(iii) kept in serviceable condition by normal
repair, maintenance or replacement of components.
(2) Livestock, game and poultry purchased primarily for
farm stock, breeding or similar use.
(3) Land acquisitions, acquisitions of buildings or
structures, capital improvements to buildings or structures
and nonstructural improvements.
"Grants and subsidies." Includes any payment, award, bounty
or indemnity made by the Commonwealth to a political
subdivision, individual, institution or organization for which
no direct services are rendered to the Commonwealth.
"Litigation." Any pending, proposed or current action or
matter, including arbitration or audit, subject to appeal before
a court of law or administrative adjudicative body, the decision
of which body may be appealed to a court of law.
"Major categories of expenditure." Includes personnel
services, operational expenses, fixed assets, grants and
subsidies, debt service and fixed charges and nonexpense items.
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