State of Texas – Fiscal Management

Manual of Accounts

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Expenditure Object 7386 – Personal Property - Animals - 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: 2002-09-01

Description


To record payment for dead or alive animals, birds, fish, mammals, reptiles, and insects whose unit cost is equal to or greater than $5,000 and the asset has an estimated useful life of more than one year.

Expenditure code 7386 includes, but is NOT limited to:

  • Animals (capitalized)
  • Cattle (cost is > or = $5,000/animal)


Notes


This code does NOT include animals, birds, fish, mammals, reptiles, and insects that are expensed (7384).


USAS Values


Appropriation Year 26
USAS Title PERSONAL PROPERTY-ANIMALS-CAPITALIZE
Object Group 10 – Expenditures
USAS Status A
Rev/Exp Category 13 – CAPITAL OUTLAY



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