Texas Comptroller Manual of Accounts - Fiscal 2025
Expenditure Object 7339 – Debt Service Principal, Availability Payment Arrangements and Right to Use Leases/SBITA

To record payment on right to use leases as authorized by law and within GASB 87 implementation guidelines. To record payment on right to use subscription-based IT arrangements as authorized by law and within GASB 96 implementation guidelines. To record payment on availability payment arrangements as authorized by law and within GASB 94 implementation guidelines.

Expenditure code 7339 includes, but is NOT limited to:

• Buildings
• Facilities
• Equipment
• Subscription based IT Software
• Vehicles

This codes does NOT include:

• Short-term leases where the lessees and lessors recognize lease payments as outflows of resources or inflows of resources, respectively, based on the payment provisions of the lease contract.
• Short-term arrangements where the government recognizes payments as outflows of resources based on the payment provisions of the SBITA contract.