Issue Date: 2001-09-01
Revised Date:

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 facilities and other improvements.

Expenditure code 7338 includes, but is NOT limited to:

  • Athletic Fields (including bleachers) - Maintenance and Repair - expensed
  • Basketball Courts - Maintenance and Repair - expensed
  • Driveways - Maintenance and Repair - expensed
  • Fence (maintenance or repair)
  • Fencing and Gates - Maintenance and Repair - expensed
  • Fountains - Maintenance and Repair - expensed
  • Golf Courses - Maintenance and Repair - expensed
  • Landscaping (including plants) - Maintenance and Repair - expensed
  • Maintenance (indoor swimming pools)
  • Maintenance (outdoor swimming pools)
  • Parking Barriers - Maintenance and Repair - expensed
  • Parking Lots - Maintenance and Repair - expensed
  • Parks (maintenance)
  • Paths and Trails - Maintenance and Repair - expensed
  • Pavilions - Maintenance and Repair - expensed
  • Plazas - Maintenance and Repair - expensed
  • Recreation Areas - Maintenance and Repair - expensed
  • Retaining Walls - Maintenance and Repair - expensed
  • Septic Systems - Maintenance and Repair - expensed
  • Sprinkler System - outside (maintenance and repair)
  • Stadiums - Maintenance and Repair - expensed
  • Swimming Pools (indoor or outdoor) - Maintenance and Repair - expensed
  • Tennis Courts - Maintenance and Repair - expensed

Note

USAS Values

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