Issue Date: 2009-09-01
Revised Date:

Object Type

Cash — Other Expenditures



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)


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