State of Texas – Fiscal Management

Manual of Accounts

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Expenditure Object 7378 – Personal Property - Computer Equipment - Controlled
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Object Type: Cash — Other Expenditures
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 computer equipment whose unit cost is less than $10,000 and the item is required to be secured and tracked on SPA due to its nature.

Expenditure code 7378 includes, but is NOT limited to:

  • Data Projectors - controlled
  • Desktop CPUs - controlled
  • Laptop - controlled
  • Network Switch - controlled


Notes


This code does NOT include:

  • Computer equipment -- not controlled (7377)
  • Computer equipment -- capitalized (7379)
  • Computer parts (7335)


USAS Values


Appropriation Year 26
USAS Title PERSONAL PROP-COMPUTER EQUIP(CONTROLLED)
Object Group 10 – Expenditures
USAS Status A
Rev/Exp Category 04 – OTHER EXPENDITURES



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