Issue Date: 2009-09-01
Revised Date:

Object Type

Cash — Other Expenditures


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


To record payment for the purchase of land use rights that have a useful life limited to periods for which service capacity is expected to exist. Total cost must be less than $100,000. This code should not be used to record the purchase of land that inherently includes land use rights.

This code includes, but is NOT limited to:

  • Easements - An easement gives one party the right to use the land of another party for a particular or stated purpose.
  • Mineral rights - Mineral rights represent ownership interest in natural resources such as coal, oil, natural gas, and other precious and non-precious metals which are normally extracted from the ground.
  • Timber rights - Timber rights permit one party to cut and remove trees from the property of another party.
  • Development rights - Development rights represent legal entitlement and ability to develop and improve a parcel of land.
  • Water rights - Water rights usually confer upon the owner of riverfront or shorefront property the right to access and use the adjacent water.

Expenditure code 7355 includes, but is NOT limited to:

  • Development Rights - Term-Expensed
  • Easements - Term-Expensed
  • Mineral Rights - Term-Expensed
  • Timber Rights - Term-Expensed
  • Water Rights - Term-Expensed


This code does NOT include:

  • Intangible Assets-Land Use Rights-Permanent-Capitalized (7349)
  • Real Property-Land-Highway Right-of-Way- Capitalized (7348)
  • Real Property-Land-Capitalized (7345)
  • Real Property-Land Improvements-Capitalized (7346)
  • Real Property-Infrastructure/Preservation Costs-Capitalized (7357)
  • Real Property-Facilities and Other Improvements - Capital Lease (7337)

USAS Values

Appropriation Year 20
Object Group 10 – Expenditures
USAS Status A
Rev/Exp Category 04 – OTHER EXPENDITURES