Issue Date:
Revised Date: 2006-09-01

Object Type

Cash — Supplies and Materials

Reference

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

Description

To record payment for parts for motor vehicles, equipment and furnishings. If the value of the part is equal to or exceeds the capitalization threshold, it must be coded as a capitalized item (7371), (7372), (7373) or (7375).

Expenditure code 7330 includes, but is NOT limited to:

  • Air Filter (auto)
  • Aircraft (parts)
  • Automobile (parts)
  • Ballasts (fluorescent lamp parts)
  • Battery (auto)
  • Belts (parts) -- equipment or auto
  • Blades (saw)
  • Compressor (part for A/C system)
  • Copy Machine (parts)
  • Couplings
  • Distributor (auto part)
  • Drill Bits
  • Engine (auto)
  • Equipment (parts)
  • Filter (car)
  • Flash Bars
  • Font (typewriter)
  • Furnishings (parts)
  • Fuse
  • Heavy Equipment (parts)
  • Hose (part)
  • Kits (repair parts, equipment)
  • Laboratory Equipment (parts)
  • Lamps (replacement parts)
  • Law Enforcement Equipment (parts)
  • Marine (parts)
  • Medical Equipment (parts)
  • Mop Handles
  • Mop Heads
  • Motor Vehicle (parts)
  • Parts (equipment and furnishings)
  • Pipes (parts)
  • Plugs
  • Printwheels (other)
  • Rivets
  • Shovel Handles
  • Spark Plugs
  • Sprinkler System (parts)
  • Thermostat
  • Tires
  • Typing Elements
  • Valves
  • Wheel Casters

Note

This code does NOT include computer parts (7335)

USAS Values

Appropriation Year 20
USAS Title PARTS - FURNISHINGS & EQUIPMT
Object Group 10 – Expenditures
USAS Status A
Rev/Exp Category 03 – SUPPLIES AND MATERIALS