State of Texas – Fiscal Management

Manual of Accounts

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Expenditure Object 7338 – Real Property - Facilities and Other Improvements - 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: 2001-09-01
Revised Date:

Description


To record payment for maintenance and repair of facilities and other improvements.

Expenditure code 7338 includes, but is NOT limited to:

  • Athletic Fields (including bleachers) - Maintenance and Repair - expensed
  • Basketball Courts - Maintenance and Repair - expensed
  • Driveways - Maintenance and Repair - expensed
  • Fence (maintenance or repair)
  • Fencing and Gates - Maintenance and Repair - expensed
  • Fountains - Maintenance and Repair - expensed
  • Golf Courses - Maintenance and Repair - expensed
  • Landscaping (including plants) - Maintenance and Repair - expensed
  • Maintenance (indoor swimming pools)
  • Maintenance (outdoor swimming pools)
  • Parking Barriers - Maintenance and Repair - expensed
  • Parking Lots - Maintenance and Repair - expensed
  • Parks (maintenance)
  • Paths and Trails - Maintenance and Repair - expensed
  • Pavilions - Maintenance and Repair - expensed
  • Plazas - Maintenance and Repair - expensed
  • Recreation Areas - Maintenance and Repair - expensed
  • Retaining Walls - Maintenance and Repair - expensed
  • Septic Systems - Maintenance and Repair - expensed
  • Sprinkler System - outside (maintenance and repair)
  • Stadiums - Maintenance and Repair - expensed
  • Swimming Pools (indoor or outdoor) - Maintenance and Repair - expensed
  • Tennis Courts - Maintenance and Repair - expensed


Notes




USAS Values


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



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