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 the purchase of a building as authorized by law. Total cost must be equal to or greater than $100,000.

Expenditure code 7342 includes, but is NOT limited to:

  • Buildings (Costs Required to Place a Building into Operation)
  • Buildings (purchase)
  • Environmental Compliance (Buildings)
  • Guard and Watchman Huts (purchase)
  • Leases (Cancellation or Buyout of Existing Leases)
  • Mobile Home (purchase)
  • Shelters (purchased)
  • Taxes (Payment of Unpaid or Accrued Taxes on Buildings)
  • Trailers (non-portable office space -- purchased)


This code does NOT include the cost of the land (7345).

USAS Values

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