Issue Date:
Revised Date: 2001-09-01

Object Type

Cash — Other Expenditures


Specific definitions for capitalized, controlled and expensed asset classifications are located in the SPA Process Users Guide.


To record payment for computer software. Total cost must be less than $100,000 or have an estimated useful life of one year or less.

Expenditure code 7380 includes, but is NOT limited to:

  • Apps for electronic tablets / iPads
  • Apps for phones
  • Computer Site License
  • Computer Software (purchase - expensed)
  • Computer Software License Fees -- Expensed
  • Electronic Mail Software
  • Kits (software)
  • License Fee (software) -- expensed annually


If the total dollar amount meets the criteria to expense the purchase, this code may include:

  • Purchased software license
  • License Fees
  • Testing Fees
  • Set-up Fees
  • Delivery Cost

This code includes manuals and training if purchased under a lump sum contract with software.  Separately stated charges for manuals and training should be coded individually (manuals - 7382, training - 7243) even if purchased at the same time as the software.

This code does NOT include:

  • Rental or lease of computer software (7415)
  • Computer programming services (7275)
  • Software maintenance (7262)
  • Intangible Property -- Computer Software/Internally Generated -- Capitalized (7390)
  • Intangible Property -- Computer Software -- Capitalized (7395)

Prior to 9-1-09, unit cost was used to determine capitalization of software. Effective 9-1-09, total or aggregate cost must be used in determining whether the capitalization threshold has been met.

USAS Values

Appropriation Year 20
Object Group 10 – Expenditures
USAS Status A
Rev/Exp Category 04 – OTHER EXPENDITURES