Issue Date:
Revised Date: 2001-09-01

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 books and reference materials NOT used in a professional, academic or research library and where the unit cost is less than $5,000.

Expenditure code 7382 includes, but is NOT limited to:

  • Books for Employee Training -- Expensed
  • Cassettes (reference) - expensed
  • Computer Software Manuals
  • Dictionary
  • DVD (reference materials)
  • DVD (training materials)
  • Film (reference)
  • Historical Markers - expensed
  • Law Books - expensed
  • Magazine Subs. (retained)
  • Maps
  • Microfilm (reference) - expensed
  • Music Score
  • Newspaper Subscriptions (retained)
  • Reference Books - expensed
  • Reference Material on Diskettes - expensed
  • Sheet Music
  • Slides (reference) - expensed
  • Software Manual
  • Subscriptions (retained)
  • Tapes (reference)
  • Training Materials (retained)
  • Video Tapes (pre recorded)
  • Videos (reference) - expensed

Note

This code does NOT include:

  • Books and reference materials -- capitalized (7389)

USAS Values

Appropriation Year 20
USAS Title PERS PROP-BOOKS & REF MATERIALS-EXPENSED
Object Group 10 – Expenditures
USAS Status A
Rev/Exp Category 04 – OTHER EXPENDITURES