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44 Other/Miscellaneous: Specific program related costs not reportable on any other line <br />item (i.e., background checks, volunteer testing, etc.). <br />45 Professional Fees: Fees and charges of professional practitioners, technical <br />consultants, or semi-professional technicians, who are not employees of the program <br />and are engaged as independent contractors for specified services on a fee or other <br />individual contractual basis. This line item would include attorney or consultant fees. <br />Contracted janitorial, maintenance, and repair services related to buildings and <br />grounds should be included in line 33 "Occupancy". <br />47 Equipment Purchases: Equipment purchased as a necessary item for the operation of <br />a program, either by the capital expenditure funding on line 11 or by Agency resources. <br />Equipment is defined as tangible property having a useful life of one year or more and, <br />typically, an acquisition cost of $500 or more. <br />162 <br />