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Appendix D: Capital Asset Object Codes

DFPS Asset Management Handbook February 2011

 

Asset Categories

Capitalize Object Code

Object Code Title

Land and Land Improvements

7345

Real Property- Land

7346

Real Property- Land Improvements

Buildings and Building Improvements

7342

Real Property-Buildings

7343

Real Property- Building Improvements

Personal Property

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

7389

Personal Property-Books and Reference Material

Works of Art and Historical Treasures

7369

Personal Property-Works of Art and Historical Treasures

Computer Software

7387

Personal Property-Computer Software

Leasehold Improvements

7344

Leasehold Improvements

Construction in Progress(CIP)

7341

Real Property-CIP

Capital Leases

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

 

 

Asset Categories

Expense Object Code

Object Code Title

Land and land Improvements

7271

Real Property-Land/Maintenance and Repair

Buildings and Building Improvements

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

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

7382

Personal Property-Books and Reference Material

Leasehold Improvements

7354

Leasehold Improvements

 

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