Issue Date:
Revised Date: 2002-09-01

Object Type

Cash — Capital Outlay

Reference

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

Description

To record payment for telephones, telephone systems, and other telecommunications equipment whose unit cost is equal to or greater than $5,000 and the asset has an estimated useful life of more than one year.

Expenditure code 7512 includes, but is NOT limited to:

  • PBX System

Note

USAS Values

Appropriation Year 20
USAS Title PERSONAL PROPERTY-TELECOM EQUIPMENT-CAP
Object Group 10 – Expenditures
USAS Status A
Rev/Exp Category 13 – CAPITAL OUTLAY