Issue Date:
Revised Date: 2002-09-01

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 dead or alive animals, birds, fish, mammals, reptiles, and insects whose unit cost is equal to or greater than $5,000 and the asset has an estimated useful life of more than one year.

Expenditure code 7386 includes, but is NOT limited to:

  • Animals (capitalized)
  • Cattle (cost is > or = $5,000/animal)

Note

This code does NOT include animals, birds, fish, mammals, reptiles, and insects that are expensed (7384).

USAS Values

Appropriation Year 20
USAS Title PERSONAL PROPERTY-ANIMALS-CAPITALIZE
Object Group 10 – Expenditures
USAS Status A
Rev/Exp Category 13 – CAPITAL OUTLAY