State of Texas – Fiscal Management

Manual of Accounts

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Expenditure Object 7514 – Real Property - Infrastructure- Telecommunications - 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:
Revised Date: 2001-09-01

Description


To record payment for maintenance and repair to telecommunications infrastructure.

This code includes labor with or without parts.

Expenditure code 7514 includes, but is NOT limited to:

  • Fiber Optic System Between Buildings (maintenance and repair)
  • Hook-Up Charges (telephone move)
  • Radio Tower (maintenance and repair)
  • Telephone Distribution Systems Between Buildings (maintenance and repair)
  • Television Tower (maintenance and repair)


Notes




USAS Values


Appropriation Year 26
USAS Title RP-INFRASTRUCTR/TELECOMM-MAINT & REP-EXP
Object Group 10 – Expenditures
USAS Status A
Rev/Exp Category 14 – REPAIRS AND MAINTENANCE



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