Issue Date:
Revised Date: 2004-09-01

Object Type

Cash — Maintenance and Repair

Reference

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

Description

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

Expenditure code 7270 includes, but is NOT limited to:

  • Airport (runways, strips, taxi areas, aprons) - Maintenance and Repair
  • Beautification (roads and highways)
  • Boardwalks (maintenance and repair)
  • Bridges (maintenance and repair)
  • Bulkheads (maintenance and repair)
  • Canals (maintenance and repair)
  • Chuckholes (repair) - roads or highways
  • Curbs (maintenance and repair)
  • Dams (maintenance and repair)
  • Docks (maintenance and repair)
  • Drainage Facilities (maintenance and repair)
  • Electric (main and distribution lines, tunnels) - maintenance and repair
  • Fire Hydrants (maintenance and repair)
  • Gas (main and distribution lines, tunnels, maintenance and repair)
  • Gutters (maintenance and repairs)
  • Highways (maintenance and repair)
  • Light Systems (traffic, outdoor, street, etc., maintenance and repair)
  • Litter retrieval services (roads, highways and similar public areas)
  • Mowing (roads and highways)
  • Paving
  • Potholes (repair) - roads or highways
  • Railroads (maintenance and repair)
  • Rest Areas (maintenance and repair)
  • Roads (maintenance and repair)
  • Sea Walls (maintenance and repair)
  • Sewer Systems (maintenance and repair)
  • Sidewalks (maintenance and repair)
  • Signage (maintenance and repair)
  • Street Maintenance
  • Striping (roads and highways)
  • Toll Booths (maintenance and repair)
  • Traffic Sign Repair
  • Traffic Signal Repair
  • Trash Pick-Up (roads and highways)
  • Trestles (maintenance and repair)
  • Water (main and distributions lines, tunnels, maintenance and repair)
  • Waterways (maintenance and repair)
  • Wharves (maintenance and repair)

Note

This code does NOT include:

  • Telecommunications Infrastructure -- Maintenance and Repair (7514)
  • Land -- Maintenance and Repair (7271)
  • Buildings -- Maintenance and Repair (7266)
  • Infrastructure - Maintenance and Repair (7338)

USAS Values

Appropriation Year 20
USAS Title RP-INFRASTRUCTURE/MAINT & REPAIR-EXP
Object Group 10 – Expenditures
USAS Status A
Rev/Exp Category 14 – REPAIRS AND MAINTENANCE