US · guidance
BOP Program Statement 8510.02 § 19
OBJECT CLASSIFICATIONS. UNICOR captures cost information by
uniform object classifications as required by OMB Circular A-11.
— The object classifications are based on the nature of the
goods or services as distinguished from the purpose for
which such liabilities are incurred.
— Each record is coded with the appropriate general ledger
code, which relates to an object classification
— An object classification report is prepared monthly.
Monthly accruals and adjusting entries complete the
accounting for object classifications.
History
PS 8510.02 dated 2003-01-21
Provenance
- Source
- bop.gov
- Retrieved
- 2026-09-20
- Edition
- bop-ps-2026-09-20
- Content hash
8b467f036d91fda1dc95972e4703a774a6b530ec7c774001deacc4885db725ec
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