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 msut be included if directly related to the aquisition of the drone:

  • Freight/delivery services

USAS Values

Appropriation Year 21
USAS Title PERSONAL PROPERTY-DRONES-CAPITALIZED
Object Group 10 – Expenditures
USAS Status A
Rev/Exp Category 13 – CAPITAL OUTLAY