State of Texas – Fiscal Management

Manual of Accounts

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Expenditure Object 7358 – Real Property - Infrastructure/Preservation Costs - Expensed
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Object Type: Cash — Maintenance and Repair
Reference: Specific definitions for capitalized, controlled and expensed asset classifications are located in the SPA Process Users Guide.
Issue Date: 2001-09-01
Revised Date:

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."


Notes


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


USAS Values


Appropriation Year 26
USAS Title RP-INFRASTRUCTUR/PRESERVE COST-EXP
Object Group 10 – Expenditures
USAS Status A
Rev/Exp Category 14 – REPAIRS AND MAINTENANCE



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