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 improvements made to infrastructure that extends the useful life of the infrastructure beyond its original estimated useful life, but does not increase its capacity or efficiency. Total cost must be equal to or greater than $500,000.

Note

This code does NOT include:

  • Preservation costs accounted for under the "modified approach" (7358)
  • Preservation costs that are less than $500,000 (7340)

USAS Values

Appropriation Year 20
USAS Title RP-INFRASTRUCTUR/PRESERVE COST-CAP
Object Group 10 – Expenditures
USAS Status A
Rev/Exp Category 13 – CAPITAL OUTLAY