State of Texas – Fiscal Management

Manual of Accounts

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Revenue Object 3841 – Sale of Other Capital Assets
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Legal Citations:
Revenue Type: Cash — Other Revenue
Origin Date: Acts 1884
Issue Date: 2003-09-01
Revised Date: 2018-02-28

Description


To record the receipts from the capital asset sale of all serviceable state personal property other than furniture and equipment, vehicles, boats and aircraft no longer needed by state agencies and sale of all state-owned personal property other than furniture and equipment, vehicles, boats and aircraft that are depleted, worn out damaged or consumed to the extent that are no longer usable, as outlined in the Salvage and Surplus Act.



Due Date


At time of sale



Collecting Agencies


  • The appropriate state agency



Deposit Funds




Notes


Amended by H.B. 3042, 78th Leg., R.S.



USAS Values


Appropriation Year 26
USAS Title SALE OF OTHER CAPITAL ASSETS
Receipt Category 14 – Other
Receipt Type 35 – Sales, Rentals and Repayments of Goods and Services
Object Group 26 – Other Financing Uses/Sources
USAS Status A
Rev/Exp Category 20 – SALES OF GOODS AND SERVICES



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