Issue Date: 2009-09-01
Revised Date:

Object Type

Cash — Other Expenditures




To record payment for "internally generated" computer software. Total cost must be equal to or greater than $1,000,000 and have an estimated useful life greater than one year.

This code includes computer software developed in-house by the government's employees or a third party contractor on the behalf of the state and local government. Internally generated computer software is software that is commercially available, owned or licensed to the state and local government and modified using more than minimal incremental effort before being put into operation.


This code does NOT include:

  • Software license fees expensed (7380) or rented (7415)
  • Software maintenance (7262)

Consultant Services (7239) paid in conjunction with the development of internally generated software requires pre-payment approvals and must be coded separately. Costs associated with development of internally generated software should be reclassified at year end to be capitalized as Construction-in-Process (CIP).

USAS Values

Appropriation Year 20
Object Group 10 – Expenditures
USAS Status A
Rev/Exp Category 13 – CAPITAL OUTLAY