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 20
USAS Title RP-INFRASTRUCTURE/TELECOMM EQUIP-EXP
Object Group 10 – Expenditures
USAS Status A
Rev/Exp Category 15 – COMMUNICATIONS AND UTILITIES