State of Texas – Fiscal Management

Manual of Accounts

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Expenditure Object 7369 – Personal Property - Works of Art and Historical Treasures - Capitalized
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Object Type: Cash — Capital Outlay
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 collections or individual items of significance that are not held for financial gain, but rather for public exhibition, education or research in furtherance of public service. Collections or individual items that are protected and cared for and preserved.

Expenditure code 7369 includes, but is NOT limited to:

  • Historical Artifacts


Notes


Payments for works of art and historical treasures held for financial gain should use object codes reserved for investments.


USAS Values


Appropriation Year 26
USAS Title WORKS OF ART & HISTORICAL TREASURES-CAP
Object Group 10 – Expenditures
USAS Status A
Rev/Exp Category 13 – CAPITAL OUTLAY



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