State of Texas – Fiscal Management

Manual of Accounts

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Expenditure Object 7521 – Real Property - Infrastructure - Telecommunications - Expensed

 

Object Type: Cash — Communications and Utilities
Reference: Specific definitions for capitalized, controlled and expensed asset classifications are located in the SPA Process Users Guide.
Issue Date: 2001-09-01
Revised Date:

Description


To record payment for telecommunications infrastructure where the unit cost is less than $500,000.

Expenditure code 7521 includes, but is NOT limited to:

  • Fiber Optic System (expensed)
  • Key Systems (purchase)
  • PBX's Systems (purchase)
  • Radio Tower (expensed)
  • Telephone Distribution System (expensed)
  • Television Tower (expensed)


Notes


This code does NOT include:

  • Telecommunications equipment -- expensed (7517)
  • Telecommunications infrastructure -- capital lease (7519)
  • Telecommunications infrastructure -- capitalized (7520)


USAS Values


Appropriation Year 26
USAS Title RP-INFRASTRUCTURE/TELECOMM EQUIP-EXP
Object Group 10 – Expenditures
USAS Status A
Rev/Exp Category 15 – COMMUNICATIONS AND UTILITIES



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