Issue Date: | 1991-09-01 |
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Revised Date: | 2014-04-29 |
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 personal property under construction.
Expenditure code 7388 includes, but is NOT limited to:
- Fabrication of Equipment
Note
This code does NOT include:
- Construction in Progress -- Real Property (7341)
- Construction in Progress -- Highway Network (7347)
USAS Values
Appropriation Year | 25 |
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USAS Title | PERS PROP-CONST IN PROG-FABR OF EQPT-CAP |
Object Group | 10 – Expenditures |
USAS Status | A |
Rev/Exp Category | 13 – CAPITAL OUTLAY |