State of Texas – Fiscal Management

Manual of Accounts

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Expenditure Object 7330 – Parts - Furnishings and Equipment
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Object Type: Cash — Supplies and Materials
Reference:

Specific definitions for capitalized, controlled and expensed asset classifications are located in the SPA Process Users Guide.
Issue Date:
Revised Date: 2024-09-01

Description


To record payment for parts for motor vehicles, equipment and furnishings. If the value of the part is equal to or exceeds the $10,000 capitalization threshold, it must be coded as a capitalized item (7371), (7372), (7373) or (7375).

Expenditure code 7330 includes, but is NOT limited to:

  • Air Filter (auto)
  • Aircraft (parts)
  • Automobile (parts)
  • Ballasts (fluorescent lamp parts)
  • Battery (auto)
  • Belts (parts) -- equipment or auto
  • Blades (saw)
  • Compressor (part for A/C system)
  • Copy Machine (parts)
  • Couplings
  • Distributor (auto part)
  • Drill Bits
  • Engine (auto)
  • Equipment (parts)
  • Filter (car)
  • Flash Bars
  • Font (typewriter)
  • Furnishings (parts)
  • Fuse
  • Heavy Equipment (parts)
  • Hose (part)
  • Kits (repair parts, equipment)
  • Laboratory Equipment (parts)
  • Lamps (replacement parts)
  • Law Enforcement Equipment (parts)
  • Marine (parts)
  • Medical Equipment (parts)
  • Mop Handles
  • Mop Heads
  • Motor Vehicle (parts)
  • Parts (equipment and furnishings)
  • Pipes (parts)
  • Plugs
  • Printwheels (other)
  • Rivets
  • Shovel Handles
  • Spark Plugs
  • Sprinkler System (parts)
  • Thermostat
  • Tires
  • Typing Elements
  • Valves
  • Wheel Casters


Notes


This code does NOT include computer parts (7335)



USAS Values


Appropriation Year 26
USAS Title PARTS - FURNISHINGS & EQUIPMT
Object Group 10 – Expenditures
USAS Status A
Rev/Exp Category 03 – SUPPLIES AND MATERIALS



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