Issue Date:
Revised Date: 2001-09-01

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 computer equipment whose unit cost is equal to or greater than $5,000 and it has an estimated useful life of more than one year. This code includes computer parts that have a single unit purchase value equal to or greater than $5,000.

Expenditure code 7379 includes, but is NOT limited to:

  • Card Reader (purchase) - capitalized
  • Computer Equipment (purchase) - capitalized
  • Computer Hardware (purchase) - capitalized
  • Computer Monitor - capitalized
  • Controllers - capitalized
  • CRTs - capitalized
  • Disk Drives - capitalized
  • Extended Warranty (computer equipment) - capitalized
  • Freight/delivery related to acquisition of capitalized computer equipment
  • GPS Tracking System - capitalized
  • Hard Disk Drive (purchase) - capitalized
  • Image Processing Equip. -- Scanners - capitalized
  • Keyboard (computer purchase) - capitalized
  • Laser Printer - capitalized
  • Mainframe Computer (purchase) - capitalized
  • Micro-computers and Mini-computers - capitalized
  • Optical Disk Drives - capitalized
  • Optical Scanners - capitalized
  • Personal Computer (purchase) - capitalized
  • Printers (mainframe computer) - capitalized
  • Printers (personal computers) - capitalized
  • Remote Entry Equipment (purchase) - capitalized
  • Scanners - capitalized
  • Screen (CRT, purchase) - capitalized
  • Tape Drives - capitalized
  • Terminals (mainframe computer) - capitalized
  • Terminals (PC) - capitalized
  • Workstations for Computer Hardware - capitalized

Note

This code does NOT include:

  • Computer equipment -- controlled (7378)
  • Computer equipment -- expensed (7377)

USAS Values

Appropriation Year 20
USAS Title PERSONAL PROP-COMPUTER EQUIP-CAPITALIZED
Object Group 10 – Expenditures
USAS Status A
Rev/Exp Category 13 – CAPITAL OUTLAY