State of Texas – Fiscal Management

Manual of Accounts

PreviousNext

Expenditure Object 7357 – Real Property - Infrastructure/Preservation Costs - Capitalized
Skip to main content Skip to footer site map

 

Object Type: Cash — Real Property
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 improvements made to infrastructure that extends the useful life of the infrastructure beyond its original estimated useful life, but does not increase its capacity or efficiency. Total cost must be equal to or greater than $500,000.


Notes


This code does NOT include:

  • Preservation costs accounted for under the "modified approach" (7358)
  • Preservation costs that are less than $500,000 (7340)


USAS Values


Appropriation Year 26
USAS Title RP-INFRASTRUCTUR/PRESERVE COST-CAP
Object Group 10 – Expenditures
USAS Status A
Rev/Exp Category 13 – CAPITAL OUTLAY



Accessibility Policy