Issue Date:
Revised Date: 2001-09-01

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.

Description

To record payment for land designated as right-of-way by Texas Department of Transportation.

Expenditure code 7348 includes, but is NOT limited to:

  • Highway (right of way purchase)
  • Relocation (highway)
  • Relocation Assistance Payments
  • Right of Way (highway)
  • Right of Way (railroad)
  • Utility Adjustment Payments (highway)
  • Utility Removal and Relocation

Note

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

USAS Values

Appropriation Year 20
USAS Title RP-LAND/HIGHWAY-RIGHT-OF-WAY-CAP
Object Group 10 – Expenditures
USAS Status A
Rev/Exp Category 12 – HIGHWAY CONSTRUCTION-CAPITAL OUTLAY