Texas Comptroller of Public Accounts
| Object Type: Cash — Capital Outlay |
| Reference: Specific definitions for capitalized, controlled and expensed asset classifications are located in the SPA Process Users Guide. |
| Issue Date: |
| Revised Date: 2024-09-01 |
To record payment for a motor vehicle intended to be used as a passenger vehicle when authorized in the General Appropriations Act and/or in general law. Total cost must be equal to or greater than $10,000.
Expenditure code 7371 includes, but is NOT limited to:
This code does NOT include:
The following must be included if directly related to the acquisition of the vehicle; otherwise the cost must be recorded using the appropriate operating expense object code:
RESTRICTED: Vehicle purchases are restricted to agencies that are in compliance with the State Vehicle Fleet Management Plan issued by the Office of Vehicle Fleet Management of the Comptroller's office as required by TEX. GOV'T CODE Chapter 2171.
| Appropriation Year | 26 |
|---|---|
| USAS Title | PERSONAL PROP-PASSENGER CARS-CAPITALIZE |
| Object Group | 10 – Expenditures |
| USAS Status | A |
| Rev/Exp Category | 13 – CAPITAL OUTLAY |