State of Texas – Fiscal Management

Manual of Accounts

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Expenditure Object 7364 – Personal Property - Drones- Controlled

 

Object Type: Cash — None
Reference:
Issue Date: 2018-09-01
Revised Date: 2024-09-01

Description


To record payment for unmanned aerial vehicle (UAV) drones whose unit cost is less than $10,000 and the item is required to be secured and tracked on SPA due to its nature. 

Expenditure code 7364 includes, but is NOT limited to:

  • Drones - Unmanned Aerial Vehicle (UAV) - Controlled


Notes


This code does NOT include:

  • 7375 - Personal Property-Aircraft-Capitalize
  • 7263 - Pers Prop-Maint & Repair/Aircraft-Exp

The following must be included if directly related to the acquisition of the drone:

  • Freight/delivery services


USAS Values


Appropriation Year 26
USAS Title PERSONAL PROPERTY-DRONES-CONTROLLED
Object Group 10 – Expenditures
USAS Status A
Rev/Exp Category 04 – OTHER EXPENDITURES



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