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 dead or live animals, birds, fish, mammals, reptiles, insects and animal parts whose unit cost is less than $5,000.

Expenditure code 7384 includes, but is NOT limited to:

  • Animal Parts
  • Animal Parts (for research)
  • Bees
  • Birds
  • Bull Semen
  • Cadavers for Research
  • Cattle (cost is < $5,000/animal)
  • Chicks
  • Dogs
  • Earthworms
  • Fish
  • Insects
  • Livestock
  • Mammals
  • Mice (rodents)
  • Monkeys
  • Pullets
  • Rats
  • Reptiles
  • Rodents
  • Sheep

Note

This code does NOT include animals, birds, fish, mammals, reptiles and insects that are capitalized (7386).

USAS Values

Appropriation Year 20
USAS Title PERSONAL PROPERTY-ANIMALS-EXPENSED
Object Group 10 – Expenditures
USAS Status A
Rev/Exp Category 04 – OTHER EXPENDITURES