State of Texas – Fiscal Management

Manual of Accounts

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Expenditure Object 7335 – Parts - Computer Equipment - Expensed
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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

Description


To record payment for computer parts with a purchase value per part under $10,000 and not capitalized or controlled. Use code 7379 when a part has a purchase value equal to or exceeding $10,000.

Expenditure code 7335 includes, but is NOT limited to:

  • Adapters (computer)
  • Batteries (rechargeable, computer)
  • Cable-Net Connectors
  • Cartridges (printer)
  • Computer (internal parts)
  • Computer Cable
  • Dedicated Cable (computer)
  • Emulation Board
  • FAX Cards (computer)
  • Font Cartridges (computer)
  • Memory Expansion Board
  • Memory Module
  • Memory Upgrade
  • Memory/RAM Chips
  • Motherboards
  • Power Cable (computer)
  • Printwheels (computer)
  • Ram Chips
  • Tape Drive (purchase)


Notes


This code does NOT include:

  • Computer equipment -- capitalized (7379)
  • Computer equipment -- controlled (7378)
  • Computer equipment - expensed (7377)


USAS Values


Appropriation Year 26
USAS Title PERSONAL PROP-PARTS-COMPUTER EQUIP-EXP
Object Group 10 – Expenditures
USAS Status A
Rev/Exp Category 04 – OTHER EXPENDITURES



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