| Issue Date: | 2009-09-01 |
|---|---|
| Revised Date: |
Object Type
Cash — Other Expenditures
Reference
Description
To record payment for computer software with a total cost equal to or greater than $100,000 and an estimated useful life greater than one year.
Expenditure code 7395 includes, but is NOT limited to:
- Computer Software (capitalized)
Note
If the total dollar amount meets the criteria to capitalize the purchase this code may include:
- Purchased software license
- License Fees
- Testing Fees
- Set-up Fees
- Delivery Costs
This code includes manuals and training if purchased under a lump sum contract with software. Separately stated charges for manuals and training should be coded individually (manuals - 7382, training - 7243) even if purchased at the same time as the software.
This code does NOT include:
- Software license fees expensed (7380) or rented (7415)
- Computer programming services (7275)
- Software maintenance (7262)
- Non-capitalized computer software (7380)
- Intangible Property - Computer Software/Internally Generated - Capitalized (7390)
- Intangible Property - Computer Software - Expensed (7380)
USAS Values
| Appropriation Year | 25 |
|---|---|
| USAS Title | INTANGIBLE-COMPUTER SOFTWARE-PURCHS-CAP |
| Object Group | 10 – Expenditures |
| USAS Status | A |
| Rev/Exp Category | 13 – CAPITAL OUTLAY |