| 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 | 24 |
|---|---|
| USAS Title | PERSONAL PROPERTY-ANIMALS-EXPENSED |
| Object Group | 10 – Expenditures |
| USAS Status | A |
| Rev/Exp Category | 04 – OTHER EXPENDITURES |