State of Texas – Fiscal Management

Manual of Accounts

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Expenditure Object 7382 – Personal Property - Books and Reference Materials - Expensed

 

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: 2001-09-01

Description


To record payment for books and reference materials NOT used in a professional, academic or research library and where the unit cost is less than $5,000.

Expenditure code 7382 includes, but is NOT limited to:

  • Books for Employee Training -- Expensed
  • Cassettes (reference) - expensed
  • Computer Software Manuals
  • Dictionary
  • DVD (reference materials)
  • DVD (training materials)
  • Film (reference)
  • Historical Markers - expensed
  • Law Books - expensed
  • Magazine Subs. (retained)
  • Maps
  • Microfilm (reference) - expensed
  • Music Score
  • Newspaper Subscriptions (retained)
  • Reference Books - expensed
  • Reference Material on Diskettes - expensed
  • Sheet Music
  • Slides (reference) - expensed
  • Software Manual
  • Subscriptions (retained)
  • Tapes (reference)
  • Training Materials (retained)
  • Video Tapes (pre recorded)
  • Videos (reference) - expensed


Notes


This code does NOT include:

  • Books and reference materials -- capitalized (7389)


USAS Values


Appropriation Year 26
USAS Title PERS PROP-BOOKS & REF MATERIALS-EXPENSED
Object Group 10 – Expenditures
USAS Status A
Rev/Exp Category 04 – OTHER EXPENDITURES



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