Texas Comptroller of Public Accounts
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Expenditure Object 7389 – Personal Property - Books and Reference Materials - Capitalized |
| 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: 1995-09-01 |
| Revised Date: 2002-09-01 |
To record payment for books and reference materials; regardless if used for a professional, academic or research library, where unit cost is equal to or greater than $5000 and has an estimated useful life of more than one year.
These assets should be reported in the State Property Accounting system with a capitalized indicator.
Expenditure code 7389 includes, but is NOT limited to:
This code does NOT include:
The following must be included if directly related to the acquisition of the assets; otherwise, the cost must be recorded using the appropriate operating expense object code:
| Appropriation Year | 26 |
|---|---|
| USAS Title | PERS PROP-BOOKS & REFERENCE MATERIAL-CAP |
| Object Group | 10 – Expenditures |
| USAS Status | A |
| Rev/Exp Category | 04 – OTHER EXPENDITURES |