| Issue Date: | 2001-09-01 |
|---|---|
| Revised Date: |
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 infrastructure where the unit cost is less than $500,000.
Expenditure code 7521 includes, but is NOT limited to:
- Fiber Optic System (expensed)
- Key Systems (purchase)
- PBX's Systems (purchase)
- Radio Tower (expensed)
- Telephone Distribution System (expensed)
- Television Tower (expensed)
Note
This code does NOT include:
- Telecommunications equipment -- expensed (7517)
- Telecommunications infrastructure -- capital lease (7519)
- Telecommunications infrastructure -- capitalized (7520)
USAS Values
| Appropriation Year | 25 |
|---|---|
| USAS Title | RP-INFRASTRUCTURE/TELECOMM EQUIP-EXP |
| Object Group | 10 – Expenditures |
| USAS Status | A |
| Rev/Exp Category | 15 – COMMUNICATIONS AND UTILITIES |