Issue Date:
Revised Date: 2005-09-01

Object Type

Cash — Maintenance and Repair


Specific definitions for capitalized, controlled and expensed asset classifications are located in the SPA Process Users Guide.


To record payment for the maintenance and repair of buildings. This code includes labor with or without parts.

This code includes, but is NOT limited to:

  • Adding, removing and/or moving of walls relating to renovation projects that are not considered major rehabilitation projects and do not increase the value of the building
  • Improvement projects of minimal or no added life expectancy and/or value to the building 
  • Maintenance-type interior renovation, such as repainting, touch-up plastering, replacement of carpet, tile, or panel sections; sink and fixture refinishing, etc.
  • Maintenance type exterior renovation such as repainting, replacement of deteriorated siding, roof, or masonry sections
  • Replacement of a part or component of a building with a new part of the same type and performance capabilities, such as replacement of an old boiler with a new one of the same type and performance capabilities
  • A part without labor where the cost is subsequent to acquisition, and the part does not meet the capitalization threshold, and the part is intended to maintain the existing benefit to the building
  • Any other maintenance-related expenditure which does not increase the value of the building.

Expenditure code 7266 includes, but is NOT limited to:

  • Air Conditioning System (maintenance or repair) - building
  • Awnings (detachable, exterior decoration, buildings)
  • Blinds (interior decoration, buildings)
  • Boiler (maintenance or repair)
  • Building Maintenance
  • Carpet Repair
  • Cleaning (building exterior)
  • Cooling System (maintenance or repair) - building
  • Curtain Rods (interior decoration, buildings)
  • Draperies (interior decoration, buildings)
  • Electrical Repairs (buildings)
  • Elevators (maintenance or repair)
  • Exterior Decoration (buildings)
  • Fences (decorative, exterior decoration, buildings)
  • Fire Alarm Systems (maintenance or repair)
  • Heating System (maintenance or repair)
  • Interior Decoration (buildings)
  • Labor (buildings)
  • Painting Buildings
  • Pest Extermination (buildings)
  • Plumbing
  • Porches (uncovered, exterior decoration, buildings)
  • Roofing (maintenance or repair)
  • Security System (installation, maintenance or repair)
  • Smoke Detector (maintenance or repair)
  • Wallpaper (interior decoration, buildings)
  • Window Tinting (building)


This code does NOT include:

  • Building improvements that should be capitalized (7343)
  • Janitorial or window cleaning services (7277)
  • Leasehold Improvements (7354, 7344)
  • Maintenance or repair of facilities such as athletic fields, driveways and parking lots (7338)
  • Maintenance or repair of infrastructure such as sidewalks, gutters, seawalls and rest areas (7270)

USAS Values

Appropriation Year 24
Object Group 10 – Expenditures
USAS Status A