Issue Date: 2001-09-01
Revised Date:

Object Type

Cash — Real Property

Reference

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

Description

To record payment for infrastructure assets. Total cost must be equal to or greater than $500,000.

Infrastructure is long-lived assets that normally are stationary in nature and can be preserved for a significantly greater number of years than most capital assets. These assets are often linear and continuous in nature.

Expenditure code 7356 includes, but is NOT limited to:

  • Airport Runways/Strips/Taxi Areas/Aprons - Infrastructure-capitalized
  • Boardwalks - Infrastructure-capitalized
  • Bridges - Infrastructure-capitalized
  • Bulkheads - Infrastructure-capitalized
  • Canals - Infrastructure-capitalized
  • Construction of Roads
  • Curbs - Infrastructure-capitalized
  • Dams - Infrastructure-capitalized
  • Docks - Infrastructure-capitalized
  • Drainage Facilities - Infrastructure-capitalized
  • Electric - (main and distribution lines, tunnels) Infrastructure-capitalized
  • Fiber Optic (between buildings) - Infrastructure-capitalized
  • Fire Hydrants - Infrastructure-capitalized
  • Gas - (main and distribution lines, tunnels) Infrastructure-capitalized
  • Gutters - Infrastructure-capitalized
  • Highways - Infrastructure-capitalized
  • Light Systems (traffic, outdoor, street, etc.) - Infrastructure-capitalized
  • Railroads - Infrastructure-capitalized
  • Rest Areas - Infrastructure-capitalized
  • Roads (construction)
  • Sea Walls - Infrastructure-capitalized
  • Sidewalks - Infrastructure-capitalized
  • Signage - Infrastructure-capitalized
  • Streets - Infrastructure-capitalized
  • Telephone Distribution Systems (between buildings) - Infrastructure-capitalized
  • Tressels - Infrastructure-capitalized
  • Water (main and distribution lines, tunnels) Infrastructure-capitalized
  • Waterways - Infrastructure-capitalized
  • Wharves - Infrastructure-capitalized

Note

USAS Values

Appropriation Year 20
USAS Title RP-INFRASTRUCTURE-CAPITALIZE
Object Group 10 – Expenditures
USAS Status A
Rev/Exp Category 13 – CAPITAL OUTLAY