Issue Date: 1991-09-01
Revised Date: 2007-09-01

Object Type

Cash — Other Expenditures

Reference

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

Description

To record payment for the purchase of furnishings and equipment whose unit cost is less than $5,000. These assets do not have to be reported to the State Property Accounting system unless they are classified as "controlled" assets. If controlled, use code 7374.

Expenditure code 7334 includes, but is NOT limited to:

  • Adapter - expensed
  • Air Conditioner (portable) - expensed
  • Alarm Systems - expensed
  • Anchor - expensed
  • Animal Traps - expensed
  • Animals (dead or alive) - expensed
  • Animals (research) - expensed
  • Ankle Restraints - expensed
  • Antenna - expensed
  • Appliances - expensed
  • Aquarium - expensed
  • Artificial Insemination Equipment - expensed
  • Ash Tray
  • Asphalt Heater - expensed
  • Attache Case - expensed
  • Ax - expensed
  • Backboard - expensed
  • Backhoe - expensed
  • Balls (tennis, football, etc.) - expensed
  • Band Uniforms - expensed
  • Barge - expensed
  • Batteries (rechargeable) - expensed
  • Battery Charger - expensed
  • Beds - expensed
  • Binders - expensed
  • Blackboard - expensed
  • Blinds - expensed
  • Blood Pressure Gauge - expensed
  • Boat (purchase) - expensed
  • Boiler (purchased) - expensed
  • Booster Cables - expensed
  • Bridle - expensed
  • Briefcases - expensed
  • Broom - expensed
  • Brush (animal) - expensed
  • Brush (other) - expensed
  • Brush-Hog - expensed
  • Bulldozer - expensed
  • Bulletin Boards - expensed
  • Burglar Alarm System (purchase) - expensed
  • Cable (other) - expensed
  • Cable (steel) - expensed
  • Cage - expensed
  • Calculator - expensed
  • Camcorder (video camera) - expensed
  • Camera - expensed
  • Caps (employees) - expensed
  • Carpet (with installation) - expensed
  • Cassette Tapes (blanks) - expensed
  • Cattle Prods (animals) - expensed
  • Caulking Gun - expensed
  • Ceiling Fan - expensed
  • Chains - expensed
  • Chairs - expensed
  • Chicken Plucking Machine - expensed
  • Clean Air Machine - expensed
  • Clipboard - expensed
  • Clocks - expensed
  • Clothing (employees uniforms) - expensed
  • Coat Rack - expensed
  • Coffee Pot - expensed
  • Compressor (equipment) - expensed
  • Computer Furniture (workstations) - expensed
  • Condenser - expensed
  • Construction equipment (expensed)
  • Cooking Utensils - expensed
  • Copy Machine (purchase) - expensed
  • Cotton Picker - expensed
  • Crutches (agency equipment) - expensed
  • Curtains - expensed
  • Date Stamp - expensed
  • Desk Lamp - expensed
  • Desk Light - expensed
  • Desks - expensed
  • Diagnostic Equipment (animals) - expensed
  • Dishes - expensed
  • Dishwasher - expensed
  • Dissectors - expensed
  • Dolly - expensed
  • Drapes (purchase) - expensed
  • Drills - expensed
  • Drop Light - expensed
  • Dust Mop - expensed
  • Ear Plugs (employees) - expensed
  • Easel - expensed
  • Edger - expensed
  • Elevators - expensed
  • Equipment (barber) - expensed
  • Equipment (beauty) - expensed
  • Equipment (copy machine) - expensed
  • Equipment (exercise) - expensed
  • Equipment (expensed)
  • Equipment (expensed) - expensed
  • Equipment (typewriter) - expensed
  • Exhaust Fans - expensed
  • Extended Warranty (industrial equipment) - expensed
  • Extended Warranty (office equipment) - expensed
  • Extension Cords - expensed
  • Eyeglasses (safety) - expensed
  • Fans (all) - expensed
  • FAX Machine (purchase) - expensed
  • Ferry - expensed
  • File Cabinet - expensed
  • Fire Alarm Systems (purchase) - expensed
  • Fire Extinguisher - expensed
  • Fire Hose - expensed
  • Firearms - expensed
  • Flag - expensed
  • Flashlight - expensed
  • Flask - expensed
  • Flatware - expensed
  • Floating Dock - expensed
  • Floor Mat (auto) - expensed
  • Flower Pots - expensed
  • Flowers (artificial) - expensed
  • Forceps - expensed
  • Forklift - expensed
  • Forks (silverware) - expensed
  • Fossils - expensed
  • Frames (picture) - expensed
  • Freezer - expensed
  • Furnishings (air conditioner) - expensed
  • Furnishings (appliances) - expensed
  • Furnishings (calculators) - expensed
  • Furnishings (chairs) - expensed
  • Furnishings (clock) - expensed
  • Furnishings (desk) - expensed
  • Furnishings (file cabinet) - expensed
  • Furnishings (partitions) - expensed
  • Garbage Can - expensed
  • Garbage Disposal - expensed
  • Gauge - expensed
  • Generators - expensed
  • Glare Screens (other) - expensed
  • Glassware - expensed
  • Gloves - expensed
  • Glue Gun - expensed
  • Goggles - expensed
  • Grader (road) - expensed
  • Gun Cleaning Kit - expensed
  • Hammer - expensed
  • Hand Cart - expensed
  • Hand Numbering Machine - expensed
  • Hand Tools - expensed
  • Hand Trucks - expensed
  • Hard Hats - expensed
  • Headphones
  • Heater - expensed
  • Heavy Equipment (bulldozer) - expensed
  • Heavy Equipment (forklift) - expensed
  • Heavy Equipment (grader) - expensed
  • Heavy Equipment (large industrial tools) - expensed
  • Heavy Equipment (tractor) - expensed
  • Hedge Clippers - expensed
  • Hoe - expensed
  • Hole Punch - expensed
  • Holsters - expensed
  • Hospital Bed - expensed
  • Hot Water Heater - expensed
  • Ice Chest - expensed
  • Ice Machine (expensed)
  • Incubator - expensed
  • Industrial Equipment (expensed)
  • Industrial Power Tools - expensed
  • Instruments (musical) - expensed
  • Intercom - expensed
  • Irrigation Pumps - expensed
  • Jack Hammer - expensed
  • Jars with Lids - expensed
  • Jumper Cables - expensed
  • Key Badge (Electronic) - expensed
  • Knives (silverware) - expensed
  • Laboratory Equipment (expensed)
  • Laboratory Glassware - expensed
  • Ladder - expensed
  • Lamps (furniture) - expensed
  • Laser - expensed
  • Laserdisc Player - expensed
  • Laundry Bag - expensed
  • Laundry Basket - expensed
  • Law Enforcement Equipment (expensed)
  • Lawnmowers - expensed
  • Letter Trays - expensed
  • Life Preserver - expensed
  • Locks (padlocks) - expensed
  • Low Boy - expensed
  • Magnetic Tapes (blank, other) - expensed
  • Marine Equipment (expensed)
  • Mat (exercise) - expensed
  • Mattress - expensed
  • Measuring Tape - expensed
  • Medical Equipment (expensed)
  • Memory Typewriter - expensed
  • Metal Detector - expensed
  • Meter Boxes - expensed
  • Meters (water) - expensed
  • Microphone - expensed
  • Microscope - expensed
  • Microwave Oven - expensed
  • Mini-Blinds (includes installation) - expensed
  • Minor Equipment (inventoried) - expensed
  • Modular Furniture - expensed
  • Mop - expensed
  • Mop Bucket - expensed
  • Movie Projector (purchase) - expensed
  • Musical Instruments - expensed
  • Musical Tuner - expensed
  • Name Plate (desk) - expensed
  • Name Plates (doors) - expensed
  • Navigation Instruments - expensed
  • Notary Seal Stamp - expensed
  • Orchestra Instruments - expensed
  • Outboard Motors - expensed
  • Oxygen Equipment (purchase) - expensed
  • Padlocks - expensed
  • Paint Brush - expensed
  • Paint Roller - expensed
  • Paint Scrapper - expensed
  • Paint Trays - expensed
  • Paintings (decorations) - expensed
  • Pans - expensed
  • Partitions - expensed
  • Patches (for uniforms)
  • Pencil Sharpener - expensed
  • Petri Dish (laboratory glassware) - expensed
  • Photo Trays - expensed
  • Photographs (purchased) - expensed
  • Piano - expensed
  • Picture Frames - expensed
  • Pipet (laboratory glassware) - expensed
  • Planters - expensed
  • Pliers - expensed
  • Pocket Calculators - expensed
  • Posthole Digger - expensed
  • Pots (cooking) - expensed
  • Pots (plants) - expensed
  • Power Surge Protectors (other equip.) - expensed
  • Protective Helmets (wards of the state) - expensed
  • Rake - expensed
  • Rolodex Finder - expensed
  • Rope - expensed
  • Router - expensed
  • Rubber Stamps - expensed
  • Rulers - expensed
  • Saddle - expensed
  • Safety Glasses (employee use) - expensed
  • Safety Goggles-expensed
  • Safety Shoes - expensed
  • Sander - expensed
  • Saw - expensed
  • Scales - expensed
  • Scalpels - expensed
  • Scientific Equipment - expensed
  • Scissors - expensed
  • Screen (video) - expensed
  • Screens (equipment) - expensed
  • Screwdriver - expensed
  • Scuba Diving Equipment - expensed
  • Security System (purchase) - expensed
  • Self Inking Stamps - expensed
  • Sewing Machines - expensed
  • Shovel - expensed
  • Shower Chair - expensed
  • Shower Stalls - expensed
  • Signs (all) - expensed
  • Silverware - expensed
  • Slide Projector (purchase) - expensed
  • Smoke Detector - expensed
  • Sofa - expensed
  • Sound Covers - expensed
  • Spades - expensed
  • Spoons (silverware) - expensed
  • Spotlight - expensed
  • Sprinkler System (purchase) - expensed
  • Stamp Pad - expensed
  • Stamper - expensed
  • Stamps (rubber) - expensed
  • Staple Remover - expensed
  • Staplers - expensed
  • Step Ladder - expensed
  • Stereo Equipment - expensed
  • Stethoscope - expensed
  • Straight Jacket - expensed
  • Surge Protectors (other) - expensed
  • Tape Dispenser - expensed
  • Tapes (blank) - expensed
  • Tarpaulin - expensed
  • Telephone Answering Machine - expensed
  • Television - expensed
  • Test Tubes - expensed
  • Thermometer (medical, weather and other) - expensed
  • Thimble - expensed
  • Three Hole Punch - expensed
  • Tire Chains - expensed
  • Tool Box - expensed
  • Tools - expensed
  • Tow Bar - expensed
  • Tractor - expensed
  • Traffic Cones - expensed
  • Traffic Lights - expensed
  • Trailers (boat) - expensed
  • Trailers (hauling) - expensed
  • Trailers (portable office space -- purchased-expensed)
  • Transformer - expensed
  • Trash Cans - expensed
  • Trellis - expensed
  • Trolling Motor - expensed
  • Typewriter (mag card) - expensed
  • Typewriter - expensed
  • Uniform (employee training expense) - expensed
  • Utensils - expensed
  • Vacuum Cleaner - expensed
  • Vaporizer - expensed
  • Vials (laboratory glassware) - expensed
  • Video Cassette Recorder (VCR) - expensed
  • Video Recorders - expensed
  • Video Tapes (blanks) - expensed
  • Walker (agency equipment) - expensed
  • Walking Cane - expensed
  • Water Cooler - expensed
  • Water Heater - expensed
  • Water Meter - expensed
  • Water Sprinkler - expensed
  • Weedeaters - expensed
  • Wheelbarrow - expensed
  • Work Stations (computer furniture) - expensed
  • Work Stations (computer hardware) - expensed
  • Wrenches - expensed
  • Wrist Restraints - expensed
  • X Ray (machine) - expensed

Note

This code does NOT include:

  • Furnishings and equipment -- capitalized (7373)
  • Furnishings and equipment -- leased (7376)
  • Furnishings and equipment -- controlled (7374)

The following must be included if directly related to the acquisition of the asset; otherwise the cost must be recorded using the appropriate operating expense object code:

  • Freight/delivery services (7286)

USAS Values

Appropriation Year 20
USAS Title PERSONAL PROP-FURN, EQUIP AND OTHER-EXP
Object Group 10 – Expenditures
USAS Status A
Rev/Exp Category 04 – OTHER EXPENDITURES