State of Texas – Fiscal Management

Manual of Accounts

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Expenditure Object 7270 – Real Property - Infrastructure - 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: 2004-09-01

Description


To record payment for maintenance and repair of infrastructure. This code includes labor with or without parts.

Expenditure code 7270 includes, but is NOT limited to:

  • Airport (runways, strips, taxi areas, aprons) - Maintenance and Repair
  • Beautification (roads and highways)
  • Boardwalks (maintenance and repair)
  • Bridges (maintenance and repair)
  • Bulkheads (maintenance and repair)
  • Canals (maintenance and repair)
  • Chuckholes (repair) - roads or highways
  • Curbs (maintenance and repair)
  • Dams (maintenance and repair)
  • Docks (maintenance and repair)
  • Drainage Facilities (maintenance and repair)
  • Electric (main and distribution lines, tunnels) - maintenance and repair
  • Fire Hydrants (maintenance and repair)
  • Gas (main and distribution lines, tunnels, maintenance and repair)
  • Gutters (maintenance and repairs)
  • Highways (maintenance and repair)
  • Light Systems (traffic, outdoor, street, etc., maintenance and repair)
  • Litter retrieval services (roads, highways and similar public areas)
  • Mowing (roads and highways)
  • Paving
  • Potholes (repair) - roads or highways
  • Railroads (maintenance and repair)
  • Rest Areas (maintenance and repair)
  • Roads (maintenance and repair)
  • Sea Walls (maintenance and repair)
  • Sewer Systems (maintenance and repair)
  • Sidewalks (maintenance and repair)
  • Signage (maintenance and repair)
  • Street Maintenance
  • Striping (roads and highways)
  • Toll Booths (maintenance and repair)
  • Traffic Sign Repair
  • Traffic Signal Repair
  • Trash Pick-Up (roads and highways)
  • Trestles (maintenance and repair)
  • Water (main and distributions lines, tunnels, maintenance and repair)
  • Waterways (maintenance and repair)
  • Wharves (maintenance and repair)


Notes


This code does NOT include:

  • Telecommunications Infrastructure -- Maintenance and Repair (7514)
  • Land -- Maintenance and Repair (7271)
  • Buildings -- Maintenance and Repair (7266)
  • Infrastructure - Maintenance and Repair (7338)


USAS Values


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



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