| 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 | 24 |
|---|---|
| USAS Title | RP-INFRASTRUCTUR/PRESERVE COST-CAP |
| Object Group | 10 – Expenditures |
| USAS Status | A |
| Rev/Exp Category | 13 – CAPITAL OUTLAY |