State of Texas – Fiscal Management

Manual of Accounts

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Expenditure Object 7307 – Fuels and Lubricants - Aircraft
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Object Type: Cash — Supplies and Materials
Reference:
Issue Date:
Revised Date:

Description


To record payment for the purchase of petroleum products used in state owned and leased aircraft. This includes petroleum products used on the aircraft frame and landing gear; such as gasoline, de-icer, fluid, oil and grease.

Expenditure code 7307 includes, but is NOT limited to:

  • Aircraft (fuels and lubricants)
  • Fuels and Lubricants (aircraft)


Notes


This code does NOT include aircraft parts (7330).


USAS Values


Appropriation Year 26
USAS Title FUELS AND LUBRICANTS-AIRCRAFT
Object Group 10 – Expenditures
USAS Status A
Rev/Exp Category 03 – SUPPLIES AND MATERIALS



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