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 a major repair or rehabilitation that materially increases the value or useful life of a state-owned building. Total cost must be greater than or equal to $100,000.

This code includes but is NOT limited to:

  • Conversion of attics, basements, etc., to usable office, clinic, research or classroom space
  • Structures attached to the building such as covered patios, sunrooms, garages, carports, enclosed stairwells, etc.
  • Installation or upgrade of heating and cooling systems, including ceiling fans and attic vents
  • Original installation/upgrade of wall or ceiling covering such as carpeting, tiles, paneling, or parquet
  • Structural changes such as reinforcement of floors or walls, installation or replacement of beams, rafters, joists, steel grids, or other interior framing
  • Installation or upgrade of window or door frame, upgrading of windows or doors, built-in closets and cabinets
  • Interior renovation associated with casings, baseboards, light fixtures, ceiling trim, etc.
  • Exterior renovation such as installation or replacement of siding, roofing, masonry, etc.
  • Installation or upgrade of plumbing and electrical wiring
  • Installation or upgrade of phone or closed circuit television systems, networks, fiber optic cable, wiring required in the installation of equipment (that will remain in the building)
  • Other costs associated with the above improvements

Expenditure code 7343 includes, but is NOT limited to:

  • Remodeling (buildings/state owned)


This code does NOT include:

  • Building improvements not capitalized (7340)
  • Buildings - Maintenance and Repair (7266)

Object code 7344 or 7354 should be used for improvements made by agencies occupying TFC owned buildings.

USAS Values

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