State of Texas – Fiscal Management

Manual of Accounts

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Expenditure Object 7373 – Personal Property - Furnishings and Equipment - Capitalized
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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:
Revised Date: 2024-09-01

Description


To record payment for furnishings and equipment that have an estimated useful life of more than one year. Total cost must be equal to or greater than $10,000.

Expenditure code 7373 includes, but is NOT limited to:

  • Air Conditioner (portable) - capitalized
  • Alarm Systems - capitalized
  • Anchor - capitalized
  • Animal Traps - capitalized
  • Animals (dead or alive) - capitalized
  • Animals (research) - capitalized
  • Antenna - capitalized
  • Appliances - capitalized
  • Aquarium - capitalized
  • Artificial Insemination Equipment - capitalized
  • Asphalt Heater - capitalized
  • Backhoe - capitalized
  • Barge - capitalized
  • Batteries (rechargeable) - capitalized
  • Battery Charger - capitalized
  • Beds - capitalized
  • Boiler (purchased) - capitalized
  • Brush-Hog - capitalized
  • Bulldozer - capitalized
  • Bulletin Boards - capitalized
  • Burglar Alarm System (purchase) - capitalized
  • Cable (other) - capitalized
  • Cable (steel) - capitalized
  • Cage - capitalized
  • Camera - capitalized
  • Carpet (with installation) - capitalized
  • Chains - capitalized
  • Chairs - capitalized
  • Clean Air Machine - capitalized
  • Compressor (equipment) - capitalized
  • Computer Furniture (workstations) - capitalized
  • Condenser - capitalized
  • Construction equipment (capitalized)
  • Cooking Equipment - capitalized
  • Copy Machine (purchase) - capitalized
  • Cotton Picker - capitalized
  • Date Stamp - capitalized
  • Desk Light - capitalized
  • Desks - capitalized
  • Diagnostic Equipment (animals) - capitalized
  • Diagnostic Equipment - capitalized
  • Dishes - capitalized
  • Dishwasher - capitalized
  • Dissectors - capitalized
  • Drapes (purchase) - capitalized
  • Drills - capitalized
  • Drop Light - capitalized
  • Edger - capitalized
  • Elevators - capitalized
  • Equipment (barber) - capitalized
  • Equipment (beauty) - capitalized
  • Equipment (capitalized)
  • Equipment (exercise) - capitalized
  • Exhaust Fans - capitalized
  • Extended Warranty (industrial equipment) - capitalized
  • Extended Warranty (office equipment) - capitalized
  • Fans (all) - capitalized
  • Ferry - capitalized
  • File Cabinet - capitalized
  • Fire Alarm Systems (purchase) - capitalized
  • Fire Hose - capitalized
  • Firearms - capitalized
  • Flag - capitalized
  • Floating Dock - capitalized
  • Forceps - capitalized
  • Forklift - capitalized
  • Fossils - capitalized
  • Freezer - capitalized
  • Furnishings and Equipment (capitalized)
  • Garbage Disposal - capitalized
  • Gauge - capitalized
  • Generators - capitalized
  • Golf Carts (does not meet requirements to operate on public roads)
  • Grader (road) - capitalized
  • Guns - capitalized
  • Hand Tools - capitalized
  • Heater - capitalized
  • Heavy Equipment (bulldozer) - capitalized
  • Heavy Equipment (forklift) - capitalized
  • Heavy Equipment (grader) - capitalized
  • Heavy Equipment (large industrial tools) - capitalized
  • Heavy Equipment (tractor) - capitalized
  • Hedge Clippers - capitalized
  • Hoe - capitalized
  • Hole Punch - capitalized
  • Hospital Bed - capitalized
  • Hot Water Heater - capitalized
  • Ice Machine (capitalized)
  • Incubator - capitalized
  • Industrial Equipment (capitalized)
  • Industrial Power Tools - capitalized
  • Instruments (musical) - capitalized
  • Intercom - capitalized
  • Irrigation Pumps - capitalized
  • Jack Hammer - capitalized
  • Key Badge (Electronic) - capitalized
  • Laboratory Equipment (capitalized)
  • Laboratory Glassware - capitalized
  • Ladder - capitalized
  • Lamps (furniture) - capitalized
  • Laser - capitalized
  • Law Enforcement Equipment (capitalized)
  • Lawnmowers - capitalized
  • Life Preserver - capitalized
  • Low Boy - capitalized
  • Marine Equipment (capitalized)
  • Mat (exercise) - capitalized
  • Medical Equipment (capitalized)
  • Metal Detector - capitalized
  • Meter Boxes - capitalized
  • Meters (water) - capitalized
  • Microscope - capitalized
  • Mini-Blinds (includes installation) - capitalized
  • Minor Equipment (inventoried) - capitalized
  • Modular Furniture - capitalized
  • Movie Projector (purchase) - capitalized
  • Musical Instruments - capitalized
  • Navigation Instruments - capitalized
  • Office Equipment - capitalized
  • Orchestra Instruments - capitalized
  • Outboard Motors - capitalized
  • Oxygen Equipment (purchase) - capitalized
  • Paintings (decorations) - capitalized
  • Petri Dish (laboratory glassware) - capitalized
  • Photographs (purchased) - capitalized
  • Piano - capitalized
  • Pipet (laboratory glassware) - capitalized
  • Planters - capitalized
  • Postal Scale Faces - capitalized
  • Postal Scales - capitalized
  • Power Magnet - capitalized
  • Power Surge Protectors (other equip.) - capitalized
  • Protective Helmets (wards of the state) - capitalized
  • Rake - capitalized
  • Refrigerator - capitalized
  • Reloading Equipment - capitalized
  • Rope - capitalized
  • Router - capitalized
  • Saddle - capitalized
  • Safety Equipment - capitalized
  • Sander - capitalized
  • Saw - capitalized
  • Scales - capitalized
  • Scalpels - capitalized
  • Scientific Equipment - capitalized
  • Screen (video) - capitalized
  • Screens (equipment) - capitalized
  • Scuba Diving Equipment - capitalized
  • Security System (purchase) - capitalized
  • Self Inking Stamps - capitalized
  • Sewing Machines - capitalized
  • Shower Chair - capitalized
  • Shower Stalls - capitalized
  • Signs (all) - capitalized
  • Silverware - capitalized
  • Sofa - capitalized
  • Sound Covers - capitalized
  • Spotlight - capitalized
  • Sprinkler System (purchase) - capitalized
  • Stamper - capitalized
  • Stereo Equipment - capitalized
  • Stethoscope - capitalized
  • Straight Jacket - capitalized
  • Tarpaulin - capitalized
  • Test Tubes - capitalized
  • Thermometer (medical, weather and other) - capitalized
  • Tool Box - capitalized
  • Tools - capitalized
  • Tractor - capitalized
  • Traffic Lights - capitalized
  • Trailers (boat) - capitalized
  • Trailers (hauling) - capitalized
  • Trailers (portable office space --- purchased-capitalized)
  • Transformer - capitalized
  • Trellis - capitalized
  • Trolling Motor - capitalized
  • Vacuum Cleaner - capitalized
  • Vaporizer - capitalized
  • Vials (laboratory glassware) - capitalized
  • Video Recorders - capitalized
  • Water Heater - capitalized
  • Water Meter - capitalized
  • Water Sprinkler - capitalized
  • Work Stations (computer furniture) - capitalized
  • Work Stations (computer hardware) - capitalized
  • X Ray (machine) - capitalized


Notes


This code does NOT include:

  • Furniture and equipment that is controlled (7374)
  • Furniture and equipment that is expensed (7334)
  • Motor Vehicles (7371, 7372)
  • Computer Equipment (7377, 7378, 7379)
  • Books and Reference Materials (7389)

The following must be included if directly related to the acquisition of the asset; otherwise the cost must be recorded using the appropriate operating expense object code:

  • Freight/delivery service (7286)
  • Consultant services -- other (7239, 7240)


USAS Values


Appropriation Year 26
USAS Title PERSONAL PROP-FURNISHING & EQUIPMENT-CAP
Object Group 10 – Expenditures
USAS Status A
Rev/Exp Category 13 – CAPITAL OUTLAY



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