State of Texas – Fiscal Management

Manual of Accounts

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Expenditure Object 7347 – Real Property - Construction in Progress/Highway Network - Capitalized
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Object Type: Cash — Highway Construction Capital Outlay
Reference: Specific definitions for capitalized, controlled and expensed asset classifications are located in the SPA Process Users Guide.
Issue Date:
Revised Date: 2001-09-01

Description


To record payments made by Texas Department of Transportation on contracts for highways under construction.

Expenditure code 7347 includes, but is NOT limited to:

  • Construction of Highways
  • Highways (construction)
  • Retainage Fee (highway)


Notes


This code does NOT include:

  • Maintenance and repair of highways (7270)
  • Preservation costs of highway network (7358)

The following services must use this code if directly related to the construction of the highway; otherwise the appropriate operating expense object code should be used:

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

RESTRICTED: Only the Texas Department of Transportation, Agency 601, may use this code.



USAS Values


Appropriation Year 26
USAS Title REAL PROP/CONSTRUCT IN PROGRESS/HWY-CAP
Object Group 10 – Expenditures
USAS Status A
Rev/Exp Category 12 – HIGHWAY CONSTRUCTION-CAPITAL OUTLAY



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