DFPS Asset Management Handbook

Appendix D: Capital Asset Object Codes

DFPS Asset Management Handbook February 2011

Capitalize Object Codes

Expense Object Codes

Capitalize Object Codes

Land and Land Improvements
Capitalize Object Code	Object Code Title
7345	Real Property- Land
7346	Real Property- Land Improvements

Buildings and Building Improvements
Capitalize Object Code	Object Code Title
7342	Real Property-Buildings
7343	Real Property- Building Improvements

Personal Property
Capitalize Object Code	Object Code Title
7361	Personal Property
7365	Personal Property- Boats
7375	Personal Property-Aircraft
7371	Personal Property-Passenger Cars
7372	Personal Property-Other Motor Vehicles
7373	Personal Property-Furnishings and Equipment
7379	Personal Property-Computer Equipment
7512	Personal Property-Telecommunications Equipment

Library Books and Reference Material
Capitalize Object Code	Object Code Title
7389	Personal Property-Books and Reference Material

Works of Art and Historical Treasures
Capitalize Object Code	Object Code Title
7369	Personal Property-Works of Art and Historical Treasures

Computer Software
Capitalize Object Code	Object Code Title
7387	Personal Property-Computer Software

Leasehold Improvements
Capitalize Object Code	Object Code Title
7344	Leasehold Improvements

Construction in Progress (CIP)
Capitalize Object Code	Object Code Title
7341	Real Property-CIP

Capital Leases
Capitalize Object Code	Object Code Title
7350	Real Property-Buildings/Capital Lease
7337	Real Property-Facilities and Other Improvements/Capital Lease
7519	Real Property-Infrastructure/Telecommunications/Capital Lease
7351	Personal Property-Passenger Cars/Capital Lease
7352	Personal Property-Other Motor Vehicles/Capital Lease
7366	Personal Property-Capital Lease
7376	Personal Property-Furnishings and Equipment/Capital Lease
7385	Personal Property-Computer Equipment/Capital Lease

Expense Object Codes

Land and Land Improvements
Expense Object Code	Object Code Title
7271	Real Property-Land/Maintenance and Repair

Buildings and Building Improvements
Expense Object Code	Object Code Title
7266	Real Property-Buildings/Maintenance and Repairs
7340	Real Property and Improvements (To be used for buildings, facilities, infrastructure and related improvements)
7936	Real Property-Building and Improvement/Depreciation Expense

Personal Property
Expense Object Code	Object Code Title
7374	Personal Property-Furnishings and Equipment-Controlled Property
7378	Personal Property- Computer Equipment-Controlled Property
7334	Personal Property-Furnishings, Equipment and Other
7335	Parts-Computer Equipment
7377	Personal Property-Computer Equipment
7380	Personal Property-Computer Software
7262	Personal Property-Maintenance and Repair/Computer Software
7267	Personal Property-Maintenance and Repair/Computer Equipment
7367	Personal Property-Maintenance and Repair
7368	Personal Property-Maintenance and Repair/Motor Vehicles

Library Books and Reference Material
Expense Object Code	Object Code Title
7382	Personal Property-Books and Reference Material

Leasehold Improvements
Expense Object Code	Object Code Title
7354	Leasehold Improvements