State of Texas – Fiscal Management

Manual of Accounts

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Expenditure Object 7394 – Raw Material Purchases
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Object Type: Cash — Cost of Goods Sold
Reference:
Issue Date:
Revised Date: 2026-03-10

Description


To record the payment for raw materials purchased for use in the manufacture of products intended for sale to others.

Expenditure code 7394 includes, but is NOT limited to:

  • Raw Materials Purchases


Notes


RESTRICTED: This code may be used only by the Department of State Health Services, Agency 537, the Health and Human Services Commission, Agency 529, the Texas Juvenile Justice Department, Agency 644, and the Texas Department of Criminal Justice, Agency 696.



USAS Values


Appropriation Year 26
USAS Title RAW MATERIAL PURCHASES
Object Group 10 – Expenditures
USAS Status A
Rev/Exp Category 18 – COST OF GOODS SOLD



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