State of Texas – Fiscal Management

Manual of Accounts

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Expenditure Object 7374 – Personal Property - Furnishings and Equipment - Controlled
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Object Type: Cash — Other Expenditures
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 furnishings and equipment whose unit cost is less than $10,000 and the item is either required to be secured and tracked on SPA due to its nature, or the agency elects to control an item.

The following items must be controlled:

  • Handguns (Controlled at any cost) 
  • Rifles (Controlled at any cost) 
  • Stereo systems ($500-$9,999.99)
  • Cameras ($500-$9,999.99)
  • Televisions (TV's), Video Cassette Recorders (VCR's), video recorders, camcorders, blu-ray players ($500-$9,999.99)

Agencies may elect to control other items as needed, for example:

  • Surveillance equipment (cameras must be controlled)

Expenditure code 7374 includes, but is NOT limited to:

  • Camcorder (video camera) (expensed, if Controlled at agency discretion)
  • Camcorder (video camera) - controlled
  • Camera (expensed, if Controlled at agency discretion)
  • Camera - controlled
  • Equipment (controlled)
  • Guns - controlled
  • Handguns
  • Industrial Equipment (controlled)
  • Laboratory Equipment (controlled)
  • Laserdisc Player (expensed, if Controlled at agency discretion)
  • Laserdisc Player - controlled
  • Law Enforcement Equipment (controlled)
  • Marine Equipment (controlled)
  • Portfolio - controlled
  • Postal Scale Faces - controlled
  • Postal Scales - controlled
  • Posting Machines - controlled
  • Power Magnet - controlled
  • Recorder - controlled
  • Reloading Equipment - controlled
  • Rifles
  • Safety Glasses (prescribed for employees) - controlled
  • Safety Goggles (prescribed for employees)-controlled
  • Stereo Equipment (expensed, if Controlled at agency discretion)
  • Stereo Equipment - controlled
  • Storage Tank
  • Surveillance Cameras
  • Television (expensed, if Controlled at agency discretion)
  • Television - controlled
  • Video Cassette Recorder (VCR) (expensed, if Controlled at agency discretion)
  • Video Cassette Recorder (VCR) - controlled
  • Video Recorders (expensed, if Controlled at agency discretion)
  • Video Recorders - controlled


Notes


This code does NOT include:

  • Furnishings and equipment -- not controlled (7334)
  • Computer equipment - (7377, 7378, 7379)


USAS Values


Appropriation Year 26
USAS Title PERSONAL PROP-FURNISHING & EQUIP(CONTRL)
Object Group 10 – Expenditures
USAS Status A
Rev/Exp Category 04 – OTHER EXPENDITURES



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