State of Texas – Fiscal Management

Manual of Accounts

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Expenditure Object 7372 – Personal Property - Other Motor Vehicles - Capitalized
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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

Description


To record payment for a motor vehicle NOT intended to be used as a passenger vehicle. Includes vehicles used for mass transport, dual control automobiles used only for driver training, cars equipped with two-way radios, heavy equipment that qualifies as a vehicle (e.g., dump truck), and utility-type vehicles which meet all requirements to operate on the public roads. Total cost must be equal to or greater than $10,000.

Expenditure code 7372 includes, but is NOT limited to:

  • Automobile (purchase/other than passenger)
  • Bus (purchase/other than passenger)
  • Dump Truck
  • Golf Cart (meets requirements to operate on public roads)
  • Heavy Equipment Qualified as a Motor Vehicle (e.g. dump truck, concrete truck)
  • Motor Vehicle (purchase/other than passenger)
  • Motorcycle
  • Pickup (truck)
  • Police Car (purchase)
  • Scooter (motorized)
  • Truck (purchase/other than passenger)
  • Utility-Type Vehicles (non-passenger, road use eligible)
  • Van (purchase/cargo)


Notes


This code does NOT include:

  • Tractors, cherry pickers, bulldozers, roadgraders, and caterpillars (7373)
  • Passenger cars, passenger vans or sport utility vehicles (7371)

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:

  • Freight/delivery services (7286)

RESTRICTED: Vehicle purchases must be 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.



USAS Values


Appropriation Year 26
USAS Title PERSONAL PROP-OTHER MOTOR VEHICLES-CAP
Object Group 10 – Expenditures
USAS Status A
Rev/Exp Category 13 – CAPITAL OUTLAY



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