State of Texas – Fiscal Management

Manual of Accounts

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Expenditure Object 7340 – Real Property and Improvements - Expensed
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Object Type: Cash — Other Expenditures
Reference:

Please refer to AG Opinion JC-170 and Art. VII, Sec. 18(i) of the Texas Constitution for information on certain restrictions on construction and related expenditures with GR and GR-dedicated funds by Institutions of Higher Education.

Specific definitions for capitalized, controlled and expensed asset classifications are located in the SPA Process Users Guide.
Issue Date: 2001-09-01
Revised Date: 2004-09-01

Description


To record payment for real property and/or improvements.

Expenditure code 7340 includes, but is NOT limited to:

  • Buildings and Building Improvements (cost < $100,000)
  • Facilities and Other Improvements (cost < $100,000)
  • Infrastructure and Infrastructure Improvements (cost < $500,000)
  • Installation Charges (utility lines)
  • Utility Lines (laying)


Notes




USAS Values


Appropriation Year 26
USAS Title REAL PROPERTY & IMPROVEMENTS-EXP
Object Group 10 – Expenditures
USAS Status A
Rev/Exp Category 04 – OTHER EXPENDITURES



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