State of Texas – Fiscal Management

Manual of Accounts

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Expenditure Object 7263 – Personal Property - Maintenance and Repair - Aircraft - 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 the maintenance and repair of aircraft and aviation equipment. This code includes labor with or without parts.

Expenditure code 7263 includes, but is NOT limited to:

  • Aircraft (maintenance)
  • Drones - Unmanned Aerial Vehicle (UAV) - Maintenance and Repair
  • Labor (aircraft)
  • Maintenance (aircraft)


Notes


This code does NOT include parts without labor (7330).


USAS Values


Appropriation Year 26
USAS Title PERS PROP-MAINT & REPAIR/AIRCRAFT-EXP
Object Group 10 – Expenditures
USAS Status A
Rev/Exp Category 14 – REPAIRS AND MAINTENANCE



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