Capital Outlay · Equipment/Vehicles
6600-6789 Capital Outlay - Equipment/Vehicles
Reserved range for local detail codesSince 2026.03
- What it is
- Capital outlay - equipment and vehicles includes capital purchases of equipment, vehicles, and technology that meet capitalization thresholds.
- Accounting note
- Apply capitalization policy, tag and record in asset register, and separate component purchases if needed. Use detailed local objects in 6600-6789 to preserve asset category detail.
- Reporting note
- Roll up to capital outlay - equipment and vehicles in reporting.
- Examples
- Fleet vehicle purchase; fire apparatus; servers and major IT hardware if capitalized.
- Do not use for
- Small tools and supplies below threshold.
Where it reports on the Cities FTR
| Fund type | FTR line |
|---|---|
| Governmental funds | By functionThe line depends on the function code (forms 24-28). See each function's line. |
| By major objectForm 29 R16 EquipmentEQUIPMENT | |
| Government-wide ledger (980) | Not reported. Government-wide revenues and expenses are not reported; the FTR uses fund-basis activity. |
| Enterprise funds (water example) | Not reported. Capital outlay in a proprietary fund is capitalized, not expensed. |
| Internal service funds | Not reported. Capital outlay in a proprietary fund is capitalized, not expensed. |
| Fiduciary funds (pension trust example) | Not reported. Capital outlay in a fiduciary fund is capitalized. |
Enterprise placement is shown for a water fund; other enterprise funds use the same line on their own form. Check any combination in the FTR finder.