Issue Date: 2009-09-01
Revised Date:

Object Type

Cash — Other Expenditures



To record payment for the purchase of a patent or copyright as authorized by law. Total cost must be equal to or greater than $100,000 and have a useful life greater than one year.

A patent is a set of exclusive rights granted by a state or national government to an inventor or an assignee for a limited period of time in exchange for a public disclosure of an invention.

A copyright is an exclusive right granted to the owner of a creative work such as a book, movie, photograph, design, computer software or architecture. These rights include the right to make copies, authorize others to make copies, sell and market the work, and perform the work.

Expenditure code 7359 includes, but is NOT limited to:

  • Copyright Fees (Above $100,000)
  • Ebooks
  • Electronic Books
  • Streaming Videos


Prior to the creation of this code, these expenditures were coded to comptroller object 7210 - "Fees and Other Charges".

USAS Values

Appropriation Year 20
Object Group 10 – Expenditures
USAS Status A
Rev/Exp Category 13 – CAPITAL OUTLAY