State of Texas – Fiscal Management

Manual of Accounts

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Expenditure Object 7356 – Real Property - Infrastructure - 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: 2001-09-01
Revised Date:

Description


To record payment for infrastructure assets. Total cost must be equal to or greater than $500,000.

Infrastructure is long-lived assets that normally are stationary in nature and can be preserved for a significantly greater number of years than most capital assets. These assets are often linear and continuous in nature.

Expenditure code 7356 includes, but is NOT limited to:

  • Airport Runways/Strips/Taxi Areas/Aprons - Infrastructure-capitalized
  • Boardwalks - Infrastructure-capitalized
  • Bridges - Infrastructure-capitalized
  • Bulkheads - Infrastructure-capitalized
  • Canals - Infrastructure-capitalized
  • Construction of Roads
  • Curbs - Infrastructure-capitalized
  • Dams - Infrastructure-capitalized
  • Docks - Infrastructure-capitalized
  • Drainage Facilities - Infrastructure-capitalized
  • Electric - (main and distribution lines, tunnels) Infrastructure-capitalized
  • Fiber Optic (between buildings) - Infrastructure-capitalized
  • Fire Hydrants - Infrastructure-capitalized
  • Gas - (main and distribution lines, tunnels) Infrastructure-capitalized
  • Gutters - Infrastructure-capitalized
  • Highways - Infrastructure-capitalized
  • Light Systems (traffic, outdoor, street, etc.) - Infrastructure-capitalized
  • Railroads - Infrastructure-capitalized
  • Rest Areas - Infrastructure-capitalized
  • Roads (construction)
  • Sea Walls - Infrastructure-capitalized
  • Sidewalks - Infrastructure-capitalized
  • Signage - Infrastructure-capitalized
  • Streets - Infrastructure-capitalized
  • Telephone Distribution Systems (between buildings) - Infrastructure-capitalized
  • Tressels - Infrastructure-capitalized
  • Water (main and distribution lines, tunnels) Infrastructure-capitalized
  • Waterways - Infrastructure-capitalized
  • Wharves - Infrastructure-capitalized


Notes




USAS Values


Appropriation Year 26
USAS Title RP-INFRASTRUCTURE-CAPITALIZE
Object Group 10 – Expenditures
USAS Status A
Rev/Exp Category 13 – CAPITAL OUTLAY



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