Capital Expenditures

Major account classification of expenditures for property items including land, buildings and equipment. Further guidance for determining the proper classification can be found in the University of Alaska Accounting and Administrative Manual, Section 100 A-25. Buildings have a value of $100,000 or more and an expected useful life of greater than fifteen years. Equipment items have a value of $5,000 or more and an expected life of one year or longer. Building costs include structural additions, nonstructural improvements, field equipment (either added or replaced) and related freight. Equipment is defined as tangible, nonexpendable personal property. Equipment costs include the related freight, postage and installation charges. Entries for budget, payroll or accounting purposes may not be made to this account code.

 

5001 - Capital Expenditures Budget

5002 - Reserved Construction Budget

5010 - Land and Land Improvements

5111 - Buildings

5113 - Building Repairs and Alterations

5115 - Leasehold Improvement Costs

5117 - Other Capitalizable Assets

5118 - Intangible Assets

5221 - Furniture and Furnishings

5225 - Art - tagged

5229 - Medical, Safety and Fire Equipment

5310 - Livestock

5327 - Capitalizable Data Sets & Software

5328 - Computer Equipment

5329 - Mainframe Computers

5330 - Telecommunication Equipment

5331 - Educational Equipment

5332 - Research Equipment

5333 - Security Weapons

5334 - Transportation Equipment

5335 - Physical Plant Machines and Tools

5336 - Office Equipment

5337 - Farm Equipment

5339 - Broadcasting Equipment for TV or Radio

5342 - Fixed Equipment

5441 - Library Books

5442 - Library Binding and Cataloging

5443 - Library Films

5444 - Library Electronic Resources

5445 - Library Microfilm and Microfiche

5551 - Modular Furniture

5552 - Museum Collection

5553 - Art (nontagged)

5554 - 1% for Art - Under $5,000

5666 - Infrastructure

5990 - Capital Equipment Construction Costs

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