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 land betterments, site preparation and improvements (other than buildings) that readies the land for its intended use.

Expenditure code 7346 includes, but is NOT limited to:

  • Construction/Improvements of Grounds
  • Demolition Service
  • Digging Water Wells
  • Drainage (Land Improvements)
  • Excavation (Land Improvements)
  • Fence (construction)
  • Fire Hydrants
  • Gas Lines (laying)
  • Grading (Land Improvements)
  • Grounds (construction)
  • Grounds (improvement)
  • Land (improvements)
  • Landfill (construction)
  • Lands (construction/improvement)
  • Parking Lots (construction)
  • Professional Fees (Land Improvements)
  • Septic Tank (installation)
  • Sidewalk (construction)
  • Telephone Pole (with labor)
  • Telephone Pole (without labor)
  • Tennis Courts (construction)
  • Water Lines (laying)
  • Water Wells (digging)


USAS Values

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