State of Texas – Fiscal Management

Manual of Accounts

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Expenditure Object 7271 – Real Property - Land - Maintenance and Repair - Expensed

 

Object Type: Cash — Maintenance and Repair
Reference:

Specific definitions for capitalized, controlled and expensed asset classifications are located in the SPA Process Users Guide.

Issue Date:
Revised Date: 2001-09-01

Description


To record payment for maintenance and repair to land. This code includes labor with or without parts.

Expenditure code 7271 includes, but is NOT limited to:

  • Grounds (maintenance)
  • Labor (grounds and land)
  • Land (maintenance)
  • Mowing (grounds and lands)
  • Ponds (maintenance)
  • Tree Surgery
  • Water Wells (maintenance and repair)


Notes


This code does NOT include:

  • Site preparation or improvements that ready land for its intended use (7345)
  • Supplies and materials (7328)
  • Landscaping (7338)
  • Buildings - maintenance or repair (7266)
  • Infrastructure - maintenance or repair (7270)
  • Facilities - maintenance or repair (7338)


USAS Values


Appropriation Year 26
USAS Title RP-LAND/MAINTENANCE & REPAIR-EXP
Object Group 10 – Expenditures
USAS Status A
Rev/Exp Category 14 – REPAIRS AND MAINTENANCE



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