State of Texas – Fiscal Management

Manual of Accounts

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Expenditure Object 7367 – Personal Property - Maintenance and Repair - Expensed
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Object Type: Cash — Maintenance and Repair
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: 2005-09-01

Description


To record payment for the maintenance and repair of fixed or moveable tangible assets, including non-infrastructure equipment, to be used for operations. Includes labor with or without parts, and includes expensed parts with or without labor, provided the parts are not for computer (7335), telecommunication equipment (7510), or other non-capitalized furnishings and equipment (7330).

Expenditure code 7367 includes, but is NOT limited to:

  • Air Conditioner (window unit maintenance)
  • Animal Equipment (maintenance)
  • Copy Machine (maintenance)
  • Equipment (maintenance)
  • Farm, Ranch Nursery Equip. (maintenance)
  • FAX Machine (maintenance)
  • Fax Machine Equipment Repair
  • Fire Extinguisher (recharge)
  • Furnishings (maintenance)
  • Gasoline Storage Tank (maintenance)
  • Heavy Equipment (maintenance)
  • Installation Charges (fax)
  • Installation Charges (telephone)
  • Labor (furnishings)
  • Labor (heavy equipment)
  • Labor (laboratory equipment)
  • Labor (law enforcement equipment)
  • Labor (marine equipment)
  • Labor (medical equipment)
  • Maintenance (air conditioner -- window unit)
  • Maintenance (animal equipment)
  • Maintenance (copy machine)
  • Maintenance (equipment)
  • Maintenance (fax)
  • Maintenance (fire extinguishers)
  • Maintenance (furnishings)
  • Maintenance (heavy equipment)
  • Maintenance (law enforcement equip.)
  • Maintenance (marine equipment)
  • Maintenance (medical laboratory equipment)
  • Maintenance (minor equipment)
  • Maintenance (office equipment)
  • Maintenance (scientific equipment)
  • Maintenance (telephone)
  • Piano Tuning
  • Radio Repair
  • Re-inking Ribbons (copy machines)
  • Ribbon (re-inking)
  • Sanitation Services (dishwashers)
  • Signs (repair)
  • Storage Tank (repair)
  • Telecommunications Equipment (maintenance)
  • Telephone Moving
  • Telephone Repairs (equipment)


Notes


This code does NOT include:

  • Computer Equipment -- Maintenance and Repair (7267)
  • Computer Software -- Maintenance and Repair (7262)
  • Aircraft -- Maintenance and Repair (7263)


USAS Values


Appropriation Year 26
USAS Title PERSONAL PROPERTY-MAINTENANCE & REPAIRS
Object Group 10 – Expenditures
USAS Status A
Rev/Exp Category 14 – REPAIRS AND MAINTENANCE



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