State of Texas – Fiscal Management

Manual of Accounts

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Expenditure Object 7415 – Rental of Computer Software
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Object Type: Cash — Rentals and Leases
Reference:
Issue Date:
Revised Date:

Description


To record payment for the rental or lease of computer software; i.e., programs, procedures, manuals, and related documentation. This also includes software usage fees.

Expenditure code 7415 includes, but is NOT limited to:

  • Computer Software (rental)
  • Software (rental)
  • Usage Fees (computer software)


Notes


This code does NOT include:

  • software - expensed (7380)
  • software - capitalized (7395) 
  • rental of reference material (7421)


USAS Values


Appropriation Year 26
USAS Title RENTAL OF COMPUTER SOFTWARE
Object Group 10 – Expenditures
USAS Status A
Rev/Exp Category 16 – RENTALS AND LEASES



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