State of Texas – Fiscal Management

Manual of Accounts

PreviousNext

Expenditure Object 7348 – Real Property - Land - Highway Right-of-Way - Capitalized

 

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 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


Notes


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


USAS Values


Appropriation Year 26
USAS Title RP-LAND/HIGHWAY-RIGHT-OF-WAY-CAP
Object Group 10 – Expenditures
USAS Status A
Rev/Exp Category 12 – HIGHWAY CONSTRUCTION-CAPITAL OUTLAY



Accessibility Policy