| Issue Date: | |
|---|---|
| Revised Date: | 2001-09-01 |
Object Type
Cash — Highway Construction Capital Outlay
Reference
Specific definitions for capitalized, controlled and expensed asset classifications are located in the SPA Process Users Guide.
Description
To record payment for land designated as right-of-way by Texas Department of Transportation.
Expenditure code 7348 includes, but is NOT limited to:
- Highway (right of way purchase)
- Relocation (highway)
- Relocation Assistance Payments
- Right of Way (highway)
- Right of Way (railroad)
- Utility Adjustment Payments (highway)
- Utility Removal and Relocation
Note
RESTRICTED: Only the Texas Department of Transportation, Agency 601 may use this code.
USAS Values
| Appropriation Year | 25 |
|---|---|
| USAS Title | RP-LAND/HIGHWAY-RIGHT-OF-WAY-CAP |
| Object Group | 10 – Expenditures |
| USAS Status | A |
| Rev/Exp Category | 12 – HIGHWAY CONSTRUCTION-CAPITAL OUTLAY |