| Issue Date: | 1995-10-25 |
|---|---|
| Revised Date: | 2002-09-01 |
Object Type
Cash — Capital Outlay
Reference
Specific definitions for capitalized, controlled and expensed asset classifications are located in the SPA Process Users Guide.
Description
To record payment for the purchase of boats, boat motors, and boat trailers whose total cost is equal to or greater than $5,000.
Expenditure code 7365 includes, but is NOT limited to:
- Boat (purchase) capitalized
- Boat Motor (purchase) capitalized
- Boat Trailer (purchase) capitalized
Note
The following must be included if directly related to the acquisition of the asset:
- Freight/delivery service
USAS Values
| Appropriation Year | 24 |
|---|---|
| USAS Title | PERSONAL PROPERTY-BOATS-CAPITALIZE |
| Object Group | 10 – Expenditures |
| USAS Status | A |
| Rev/Exp Category | 13 – CAPITAL OUTLAY |