Issue Date:
Revised Date:

Object Type

Cash — Rentals and Leases

Reference

Description

To record payment for the rental or lease of all reference material.

Expenditure code 7421 includes, but is NOT limited to:

  • Films (rental)
  • Movies (rental)
  • Music (symphony, orchestra) (rental)
  • Musicals (rental)
  • Plays (rental)
  • Rental (reference materials)
  • Royalty Payments
  • Video Tapes (rental)

Note

This code does NOT include:

  • rental of projection equipment (7406)
  • rental of computer software (7415)

USAS Values

Appropriation Year 20
USAS Title RENTAL OF REFERENCE MATERIAL
Object Group 10 – Expenditures
USAS Status A
Rev/Exp Category 16 – RENTALS AND LEASES