Issue Date: 1995-09-01
Revised Date: 2001-09-01

Object Type

Cash — Communications and Utilities

Reference

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

Description

To record payment for telecommunications equipment whose unit cost is less than $5,000. These assets do not have to be reported to the State Property Accounting system.

Expenditure code 7517 includes, but is NOT limited to:

  • Beepers (purchased)
  • Cell Phone Accessories
  • Cellular Telephone (purchase)
  • Electronic Tablet Accessories
  • Mobile Phones (purchase)
  • Pagers (purchased)
  • Telecommunications Equipment (expensed)
  • Telephone (purchase)
  • TTY
  • Two-Way Radio

Note

This code does NOT include:

  • Telecommunications equipment -- capitalized (7512)
  • Telecommunications infrastructure -- capital lease (7519)
  • Telecommunications infrastructure -- capitalized (7520)

The following must be included if directly related to the acquisition of the asset; otherwise the cost must be recorded using the appropriate operating expense object code:

  • Freight/delivery services (7286)
  • Consultant services -- (7239, 7240, 7242)

USAS Values

Appropriation Year 20
USAS Title PERSONAL PROPERTY-TELECOMM EQUIPMENT-EXP
Object Group 10 – Expenditures
USAS Status A
Rev/Exp Category 15 – COMMUNICATIONS AND UTILITIES