fbcaccb2_ure_Objects_and_Subobjects_htm__Definition
[Obj] 15 [Expenditure Type] Merchandise for Resale [Definition] 
Merchandise for resale costs are amounts expended for the acquisition of merchandise purchased for resale, including purchase costs, freight-in costs, and inventory adjustments less returns and discounts. The merchandise for resale object code is to be used only for proprietary funds (4XX, 5XX series). For all other funds, departments must use the object-subobject code 03-BM (supplies for resale).
70.09_Expenditure_Objects_and_Subobjects.htm
Definition