| Issue Date: | 1995-09-01 |
|---|---|
| Revised Date: | 2024-10-25 |
Object Type
Cash — Other Expenditures
Reference
Specific definitions for capitalized, controlled and expensed asset classifications are located in the SPA Process Users Guide.
Description
To record payment for computer equipment when the single unit cost is less than $10,000. This code includes data projectors, laptop computers and desktop computers that have a single unit cost less than $500.
Expenditure code 7377 includes, but is NOT limited to:
- Card Reader (purchase) - expensed
- CD ROM - expensed
- CDRW (Compact Disc- Rewritable)
- Computer (surge protectors)
- Computer Equipment (purchase) - expensed
- Computer Hardware (purchase) - expensed
- Computer Monitor - expensed
- Computer Mouse
- Controllers -- Computer
- Disk (purchase)
- Disk Controllers
- Disk Drive (purchase)
- Docking Stations - expensed
- Flash Drive
- Glare Screens (computer)
- GPS Tracking System - expensed
- Hard Disk Drive (purchase) - expensed
- Hubs - expensed
- Image Processing Equip. -- Scanners - expensed
- iPad / Electronic Tablet
- iPad / Electronic Tablet Accessories
- Keyboard (computer purchase) - expensed
- Keyboard Drawer
- Laser Printer - expensed
- Magnetic Tapes (blank, computer)
- Mainframe Computer (purchase) - expensed
- Minicomputers - expensed
- Modem (purchase)
- Mouse (computer)
- Optical Disk Drives - expensed
- Optical Scanners - expensed
- Personal Computer (purchase) - expensed
- Portable Printers - expensed
- Printer Stand
- Printers (mainframe computer) - expensed
- Printers (personal computers) - expensed
- Remote Entry Equipment (purchase) - expensed
- Screen (CRT, purchase) - expensed
- Servers - expensed
- Surge Protector (computer)
- Terminals (mainframe computer) - expensed
- Terminals (PC) - expensed
- Vision Filters (for PCs)
Note
This code does NOT include:
- Computer equipment -- controlled (7378)
- Computer equipment and parts -- capitalized (7379)
- Computer parts - expensed (7335)
USAS Values
| Appropriation Year | 25 |
|---|---|
| USAS Title | PERSONAL PROP-COMPUTER EQUIPMENT-EXP |
| Object Group | 10 – Expenditures |
| USAS Status | A |
| Rev/Exp Category | 04 – OTHER EXPENDITURES |