Texas Comptroller of Public Accounts
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Expenditure Object 7334 – Personal Property - Furnishings, Equipment and Other - Expensed |
| Object Type: Cash — Other Expenditures |
| Reference: Specific definitions for capitalized, controlled and expensed asset classifications are located in the SPA Process Users Guide. |
| Issue Date: 1991-09-01 |
| Revised Date: 2024-09-01 |
To record payment for the purchase of furnishings and equipment whose unit cost is less than $10,000. These assets do not have to be reported to the State Property Accounting system unless they are classified as "controlled" assets. If controlled, use code 7374.
Expenditure code 7334 includes, but is NOT limited to:
This code does NOT include:
The following must be included if directly related to the acquisition of the asset; otherwise the cost must be recorded using the appropriate operating expense object code:
| Appropriation Year | 26 |
|---|---|
| USAS Title | PERSONAL PROP-FURN, EQUIP AND OTHER-EXP |
| Object Group | 10 – Expenditures |
| USAS Status | A |
| Rev/Exp Category | 04 – OTHER EXPENDITURES |