Issue Date:
Revised Date: 2001-09-01

Object Type

Cash — Maintenance and Repair

Reference

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

Description

To record payment for maintenance and repair to telecommunications infrastructure.

This code includes labor with or without parts.

Expenditure code 7514 includes, but is NOT limited to:

  • Fiber Optic System Between Buildings (maintenance and repair)
  • Hook-Up Charges (telephone move)
  • Radio Tower (maintenance and repair)
  • Telephone Distribution Systems Between Buildings (maintenance and repair)
  • Television Tower (maintenance and repair)

Note

USAS Values

Appropriation Year 20
USAS Title RP-INFRASTRUCTR/TELECOMM-MAINT & REP-EXP
Object Group 10 – Expenditures
USAS Status A
Rev/Exp Category 14 – REPAIRS AND MAINTENANCE