Issue Date: 2001-09-01
Revised Date:

Object Type

Cash — Maintenance and Repair

Reference

Specific definitions for capitalized, controlled and expensed asset classifications are located in the SPA Process Users Guide.

Description

To record payment for improvements made to the highway network that extends the useful life of the highway beyond its original estimated useful life, but does not increase its capacity or efficiency. Preservation costs are expensed under the "modified approach."

Note

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

USAS Values

Appropriation Year 20
USAS Title RP-INFRASTRUCTUR/PRESERVE COST-EXP
Object Group 10 – Expenditures
USAS Status A
Rev/Exp Category 14 – REPAIRS AND MAINTENANCE