Issue Date:
Revised Date: 2004-09-01

Object Type

Cash — Real Property


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.


To record payment for new permanent structures under construction, as well as major additions, alterations, installations and reconstruction projects.

Expenditure code 7341 includes, but is NOT limited to:

  • Buildings (construction)
  • Construction of Buildings
  • Facilities (construction)
  • Gym (construction)
  • Infrastructure (construction)
  • Office Building (construction)
  • Parking Garage (construction)
  • Roof (replacement)
  • Stadium (construction)


Payment for the following services must use this code if the services are directly related to the construction contracts or projects; otherwise the appropriate operating expense object must be used:

  • Fees and other charges (7210)
  • Consultant services -- other (7240)
  • Architectural/engineering services (7256)

This code does NOT include:

  • Highway Network - Construction In Progress (7347)
  • Personal Property - Construction In Progress (7388)
  • Minor Building Renovations (7266)
  • Beautification of Existing Highways and Roads (7270)

USAS Values

Appropriation Year 20
Object Group 10 – Expenditures
USAS Status A
Rev/Exp Category 13 – CAPITAL OUTLAY