Issue Date: 1995-09-01
Revised Date: 2002-09-01

Object Type

Cash — Other Expenditures


Specific definitions for capitalized, controlled and expensed asset classifications are located in the SPA Process Users Guide.


To record payment for books and reference materials; regardless if used for a professional, academic or research library, where unit cost is equal to or greater than $5000 and has an estimated useful life of more than one year.

These assets should be reported in the State Property Accounting system with a capitalized indicator.

Expenditure code 7389 includes, but is NOT limited to:

  • Books Pre-Recorded Reference Materials - capitalized
  • Cassettes (reference) - capitalized
  • Historical Markers - capitalized
  • Law Books/Pocket Parts - capitalized
  • Library Books
  • Microfilm (reference) - capitalized
  • Reference Books - capitalized
  • Reference Material on Diskettes - capitalized
  • Slides (reference) - capitalized
  • Videos (reference) - capitalized


This code does NOT include:

  • Books and reference materials -- not capitalized (7382)
  • Computer software manuals (7382)

The following must be included if directly related to the acquisition of the assets; otherwise, the cost must be recorded using the appropriate operating expense object code:

  • Freight/delivery services (7286).

USAS Values

Appropriation Year 20
Object Group 10 – Expenditures
USAS Status A
Rev/Exp Category 04 – OTHER EXPENDITURES