State of Texas – Fiscal Management

Manual of Accounts

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Expenditure Object 7336 – Real Property - Facilities and Other Improvements - Capitalized
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Object Type: Cash — Real Property
Reference: Specific definitions for capitalized, controlled and expensed asset classifications are located in the SPA Process Users Guide.
Issue Date: 2002-09-01
Revised Date:

Description

To record payment for a facility (other than buildings) built, installed, or established to enhance the quality or facilitate the use of land for a particular purpose. Total cost must be equal to or greater than $100,000.

To record payment for depreciable improvements made to a facility or to land.

Total cost must be equal to or greater than $100,000.

Expenditure code 7336 includes, but is NOT limited to:

  • Athletic Fields (including bleachers) - capitalized
  • Basketball Courts - capitalized
  • Driveways - capitalized
  • Fencing and Gates - capitalized
  • Fountains - capitalized
  • Golf Courses - capitalized
  • Landscaping (including plants) - capitalized
  • Parking Barriers - capitalized
  • Parking Lots - capitalized
  • Paths and Trails - capitalized
  • Pavilions - capitalized
  • Plazas - capitalized
  • Recreation Areas - capitalized
  • Retaining Walls - capitalized
  • Septic Systems - capitalized
  • Stadiums - capitalized
  • Swimming Pools - capitalized
  • Tennis Courts - capitalized

Notes

USAS Values

Appropriation Year 26
USAS Title RP-FACILITIES & OTHER IMPROVEMENTS-CAP
Object Group 10 – Expenditures
USAS Status A
Rev/Exp Category 13 – CAPITAL OUTLAY



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