Issue Date: 2001-09-01
Revised Date: 2004-09-01

Object Type

Cash — Other Expenditures

Reference

Please refer to AG Opinion JC-170 and Art. VII, Sec. 18(i) of the Texas Constitution for information on certain restrictions on construction and related expenditures with GR and GR-dedicated funds by Institutions of Higher Education.

Specific definitions for capitalized, controlled and expensed asset classifications are located in the SPA Process Users Guide.

Description

To record payment for real property and/or improvements.

Expenditure code 7340 includes, but is NOT limited to:

  • Buildings and Building Improvements (cost < $100,000)
  • Facilities and Other Improvements (cost < $100,000)
  • Infrastructure and Infrastructure Improvements (cost < $500,000)
  • Installation Charges (utility lines)
  • Utility Lines (laying)

Note

USAS Values

Appropriation Year 20
USAS Title REAL PROPERTY & IMPROVEMENTS-EXP
Object Group 10 – Expenditures
USAS Status A
Rev/Exp Category 04 – OTHER EXPENDITURES