| Issue Date: | |
|---|---|
| Revised Date: | 2001-09-01 |
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 to land. This code includes labor with or without parts.
Expenditure code 7271 includes, but is NOT limited to:
- Grounds (maintenance)
- Labor (grounds and land)
- Land (maintenance)
- Mowing (grounds and lands)
- Ponds (maintenance)
- Tree Surgery
- Water Wells (maintenance and repair)
Note
This code does NOT include:
- Site preparation or improvements that ready land for its intended use (7345)
- Supplies and materials (7328)
- Landscaping (7338)
- Buildings - maintenance or repair (7266)
- Infrastructure - maintenance or repair (7270)
- Facilities - maintenance or repair (7338)
USAS Values
| Appropriation Year | 25 |
|---|---|
| USAS Title | RP-LAND/MAINTENANCE & REPAIR-EXP |
| Object Group | 10 – Expenditures |
| USAS Status | A |
| Rev/Exp Category | 14 – REPAIRS AND MAINTENANCE |