Issue Date:
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 furnishings and equipment that have an estimated useful life of more than one year. Total cost must be equal to or greater than $5,000.

Expenditure code 7373 includes, but is NOT limited to:

  • Air Conditioner (portable) - capitalized
  • Alarm Systems - capitalized
  • Anchor - capitalized
  • Animal Traps - capitalized
  • Animals (dead or alive) - capitalized
  • Animals (research) - capitalized
  • Antenna - capitalized
  • Appliances - capitalized
  • Aquarium - capitalized
  • Artificial Insemination Equipment - capitalized
  • Asphalt Heater - capitalized
  • Backhoe - capitalized
  • Barge - capitalized
  • Batteries (rechargeable) - capitalized
  • Battery Charger - capitalized
  • Beds - capitalized
  • Boiler (purchased) - capitalized
  • Brush-Hog - capitalized
  • Bulldozer - capitalized
  • Bulletin Boards - capitalized
  • Burglar Alarm System (purchase) - capitalized
  • Cable (other) - capitalized
  • Cable (steel) - capitalized
  • Cage - capitalized
  • Camera - capitalized
  • Carpet (with installation) - capitalized
  • Chains - capitalized
  • Chairs - capitalized
  • Clean Air Machine - capitalized
  • Compressor (equipment) - capitalized
  • Computer Furniture (workstations) - capitalized
  • Condenser - capitalized
  • Construction equipment (capitalized)
  • Cooking Equipment - capitalized
  • Copy Machine (purchase) - capitalized
  • Cotton Picker - capitalized
  • Date Stamp - capitalized
  • Desk Light - capitalized
  • Desks - capitalized
  • Diagnostic Equipment (animals) - capitalized
  • Diagnostic Equipment - capitalized
  • Dishes - capitalized
  • Dishwasher - capitalized
  • Dissectors - capitalized
  • Drapes (purchase) - capitalized
  • Drills - capitalized
  • Drop Light - capitalized
  • Edger - capitalized
  • Elevators - capitalized
  • Equipment (barber) - capitalized
  • Equipment (beauty) - capitalized
  • Equipment (capitalized)
  • Equipment (exercise) - capitalized
  • Exhaust Fans - capitalized
  • Extended Warranty (industrial equipment) - capitalized
  • Extended Warranty (office equipment) - capitalized
  • Fans (all) - capitalized
  • Ferry - capitalized
  • File Cabinet - capitalized
  • Fire Alarm Systems (purchase) - capitalized
  • Fire Hose - capitalized
  • Firearms - capitalized
  • Flag - capitalized
  • Floating Dock - capitalized
  • Forceps - capitalized
  • Forklift - capitalized
  • Fossils - capitalized
  • Freezer - capitalized
  • Furnishings and Equipment (capitalized)
  • Garbage Disposal - capitalized
  • Gauge - capitalized
  • Generators - capitalized
  • Golf Carts
  • Grader (road) - capitalized
  • Guns - capitalized
  • Hand Tools - capitalized
  • Heater - capitalized
  • Heavy Equipment (bulldozer) - capitalized
  • Heavy Equipment (forklift) - capitalized
  • Heavy Equipment (grader) - capitalized
  • Heavy Equipment (large industrial tools) - capitalized
  • Heavy Equipment (tractor) - capitalized
  • Hedge Clippers - capitalized
  • Hoe - capitalized
  • Hole Punch - capitalized
  • Hospital Bed - capitalized
  • Hot Water Heater - capitalized
  • Ice Machine (capitalized)
  • Incubator - capitalized
  • Industrial Equipment (capitalized)
  • Industrial Power Tools - capitalized
  • Instruments (musical) - capitalized
  • Intercom - capitalized
  • Irrigation Pumps - capitalized
  • Jack Hammer - capitalized
  • Key Badge (Electronic) - capitalized
  • Laboratory Equipment (capitalized)
  • Laboratory Glassware - capitalized
  • Ladder - capitalized
  • Lamps (furniture) - capitalized
  • Laser - capitalized
  • Law Enforcement Equipment (capitalized)
  • Lawnmowers - capitalized
  • Life Preserver - capitalized
  • Low Boy - capitalized
  • Marine Equipment (capitalized)
  • Mat (exercise) - capitalized
  • Medical Equipment (capitalized)
  • Metal Detector - capitalized
  • Meter Boxes - capitalized
  • Meters (water) - capitalized
  • Microscope - capitalized
  • Mini-Blinds (includes installation) - capitalized
  • Minor Equipment (inventoried) - capitalized
  • Modular Furniture - capitalized
  • Movie Projector (purchase) - capitalized
  • Musical Instruments - capitalized
  • Navigation Instruments - capitalized
  • Office Equipment - capitalized
  • Orchestra Instruments - capitalized
  • Outboard Motors - capitalized
  • Oxygen Equipment (purchase) - capitalized
  • Paintings (decorations) - capitalized
  • Petri Dish (laboratory glassware) - capitalized
  • Photographs (purchased) - capitalized
  • Piano - capitalized
  • Pipet (laboratory glassware) - capitalized
  • Planters - capitalized
  • Postal Scale Faces - capitalized
  • Postal Scales - capitalized
  • Power Magnet - capitalized
  • Power Surge Protectors (other equip.) - capitalized
  • Protective Helmets (wards of the state) - capitalized
  • Rake - capitalized
  • Refrigerator - capitalized
  • Reloading Equipment - capitalized
  • Rope - capitalized
  • Router - capitalized
  • Saddle - capitalized
  • Safety Equipment - capitalized
  • Sander - capitalized
  • Saw - capitalized
  • Scales - capitalized
  • Scalpels - capitalized
  • Scientific Equipment - capitalized
  • Screen (video) - capitalized
  • Screens (equipment) - capitalized
  • Scuba Diving Equipment - capitalized
  • Security System (purchase) - capitalized
  • Self Inking Stamps - capitalized
  • Sewing Machines - capitalized
  • Shower Chair - capitalized
  • Shower Stalls - capitalized
  • Signs (all) - capitalized
  • Silverware - capitalized
  • Sofa - capitalized
  • Sound Covers - capitalized
  • Spotlight - capitalized
  • Sprinkler System (purchase) - capitalized
  • Stamper - capitalized
  • Stereo Equipment - capitalized
  • Stethoscope - capitalized
  • Straight Jacket - capitalized
  • Tarpaulin - capitalized
  • Test Tubes - capitalized
  • Thermometer (medical, weather and other) - capitalized
  • Tool Box - capitalized
  • Tools - capitalized
  • Tractor - capitalized
  • Traffic Lights - capitalized
  • Trailers (boat) - capitalized
  • Trailers (hauling) - capitalized
  • Trailers (portable office space --- purchased-capitalized)
  • Transformer - capitalized
  • Trellis - capitalized
  • Trolling Motor - capitalized
  • Vacuum Cleaner - capitalized
  • Vaporizer - capitalized
  • Vials (laboratory glassware) - capitalized
  • Video Recorders - capitalized
  • Water Heater - capitalized
  • Water Meter - capitalized
  • Water Sprinkler - capitalized
  • Work Stations (computer furniture) - capitalized
  • Work Stations (computer hardware) - capitalized
  • X Ray (machine) - capitalized

Note

This code does NOT include:

  • Furniture and equipment that is controlled (7374)
  • Furniture and equipment that is leased (7376)
  • Furniture and equipment that is expensed (7334)
  • Motor Vehicles (7371, 7372)
  • Computer Equipment (7377, 7378, 7379)
  • Books and Reference Materials (7389)

The following must be included if directly related to the acquisition of the asset; otherwise the cost must be recorded using the appropriate operating expense object code:

  • Freight/delivery service (7286)
  • Consultant services -- other (7239, 7240)

USAS Values

Appropriation Year 20
USAS Title PERSONAL PROP-FURNISHING & EQUIPMENT-CAP
Object Group 10 – Expenditures
USAS Status A
Rev/Exp Category 13 – CAPITAL OUTLAY