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