Issue Date:
Revised Date: 2006-09-01

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 whose unit cost is less than $5,000 and the item is required to be secured and tracked on SPA due to its nature.

Expenditure code 7378 includes, but is NOT limited to:

  • Data Projectors - controlled
  • Desktop CPUs - controlled
  • Laptop - controlled

Note

This code does NOT include:

  • Computer equipment -- not controlled (7377)
  • Computer equipment -- capitalized (7379)
  • Computer parts (7335)

USAS Values

Appropriation Year 20
USAS Title PERSONAL PROP-COMPUTER EQUIP(CONTROLLED)
Object Group 10 – Expenditures
USAS Status A
Rev/Exp Category 04 – OTHER EXPENDITURES