State of Texas – Fiscal Management

Manual of Accounts

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Expenditure Object 7303 – Subscriptions, Periodicals, and Information Services
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Object Type: Cash — Supplies and Materials
Reference:
Issue Date:
Revised Date: 1995-09-01

Description


To record the payment for the purchase of subscriptions and other publications not for permanent retention.

Expenditure code 7303 includes, but is NOT limited to:

  • Clipping Service (hard copy)
  • Credit Reporting (hard copy information)
  • Directories
  • e-book
  • Information Services (printed matter)
  • Journals
  • Library Catalogue Card (pre printed)
  • Magazine Subs. (not retained)
  • Mileage Guides
  • Newspaper Subscriptions (not retained)
  • Periodicals
  • Subscriptions to reference material on diskettes
  • Subscriptions, Periodicals Information Service (not-retained)
  • Telephone Books
  • Zip Code Directory


Notes


This code does NOT include:

  • Books and pre-recorded reference materials (7382)
  • Electronic subscription services (7276)
  • Transmitted information (7276)
  • Textbooks for public free schools (7383)


USAS Values


Appropriation Year 26
USAS Title SUBS, PERIODICALS & INFO SERV
Object Group 10 – Expenditures
USAS Status A
Rev/Exp Category 03 – SUPPLIES AND MATERIALS



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