Issue Date: 1991-09-01
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 20
USAS Title PERS PROP-CONST IN PROG-FABR OF EQPT-CAP
Object Group 10 – Expenditures
USAS Status A
Rev/Exp Category 13 – CAPITAL OUTLAY