Texas Comptroller Manual of Accounts - Fiscal 2025
Expenditure Object 7504 – Telecommunications - Monthly Charge

To record the payment for monthly telephone charges.

This code includes private line charges previously coded 7518.

Expenditure code 7504 includes, but is NOT limited to:

• Circuit (private telephone line)
• Dedicated Circuit (private line)
• Directory Assistance
• FAX Charges (telephone, monthly)
• Municipal Taxes on Monthly Telecommunications
• Telephone (directory assistance)
• Telephone (monthly charge)
• Telephone (private line)

This code does NOT include:

• STS (7961) -- must be submitted on an Interagency Transaction Voucher
• Capitol Complex Transfers (7962) -- must be submitted on an Interagency Transaction Voucher
• Dedicated data circuit, including fax and modem lines (7518)
• Cellular telephone charges (7516)
• Monthly Internet or teleconferencing services (7276)