Issue Date: | 2001-09-01 |
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Revised Date: |
Object Type
Cash — Maintenance and Repair
Reference
Specific definitions for capitalized, controlled and expensed asset classifications are located in the SPA Process Users Guide.
Description
To record payment for improvements made to the highway network that extends the useful life of the highway beyond its original estimated useful life, but does not increase its capacity or efficiency. Preservation costs are expensed under the "modified approach."
Note
RESTRICTED Only the Texas Department of Transportation, Agency 601, may use this code.
USAS Values
Appropriation Year | 25 |
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USAS Title | RP-INFRASTRUCTUR/PRESERVE COST-EXP |
Object Group | 10 – Expenditures |
USAS Status | A |
Rev/Exp Category | 14 – REPAIRS AND MAINTENANCE |