Texas Comptroller of Public Accounts
| Object Type: Cash — Capital Outlay |
| Reference: Specific definitions for capitalized, controlled and expensed asset classifications are located in the SPA Process Users Guide. |
| Issue Date: 1995-10-25 |
| Revised Date: 2024-09-01 |
To record payment for the purchase of boats, boat motors, and boat trailers whose total cost is equal to or greater than $10,000.
Expenditure code 7365 includes, but is NOT limited to:
The following must be included if directly related to the acquisition of the asset:
| Appropriation Year | 26 |
|---|---|
| USAS Title | PERSONAL PROPERTY-BOATS-CAPITALIZE |
| Object Group | 10 – Expenditures |
| USAS Status | A |
| Rev/Exp Category | 13 – CAPITAL OUTLAY |