| Issue Date: | 2021-04-08 |
|---|---|
| Revised Date: |
Object Type
Cash — Capital Outlay
Reference
Specific definitions for capitalized, controlled and expensed asset classifications are in the SPA Process Users Guide.
Description
To record payment for unmanned aerial vehicle (UAV) drones whose unit cost is greater than $5,000.
Expenditure code 7370 includes, but is NOT limited to:
- Drones - Unmanned Aerial Vehicle (UAV) - Capitalized
Note
This code does NOT include:
- 7375 - Personal Property-Aircraft-Capitalized
- 7263 - Pers Prop-Maint & Repair/Aircraft-Exp
- 7364 – Personal Property – Drones – Controlled
The following must be included if directly related to the acquisition of the drone:
- Freight/delivery services
USAS Values
| Appropriation Year | 24 |
|---|---|
| USAS Title | PERSONAL PROPERTY-DRONES-CAPITALIZED |
| Object Group | 10 – Expenditures |
| USAS Status | A |
| Rev/Exp Category | 13 – CAPITAL OUTLAY |