State of Texas – Fiscal Management

Manual of Accounts

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Expenditure Object 7370 – Personal Property - Drones - Capitalized

 

Object Type: Cash — Capital Outlay
Reference:

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

Issue Date: 2021-04-08
Revised Date: 2024-09-01

Description


To record payment for unmanned aerial vehicle (UAV) drones whose unit cost is greater than $10,000.

Expenditure code 7370 includes, but is NOT limited to:

  • Drones - Unmanned Aerial Vehicle (UAV) - Capitalized


Notes


This code does NOT include:

  • 7375 - Personal Property-Aircraft-Capitalized
  • 7263 - Pers Prop-Maint & Repair/Aircraft-Exp
  • 7364 – Personal Property – Drones – Controlled

The following must be included if directly related to the acquisition of the drone:

  • Freight/delivery services


USAS Values


Appropriation Year 26
USAS Title PERSONAL PROPERTY-DRONES-CAPITALIZED
Object Group 10 – Expenditures
USAS Status A
Rev/Exp Category 13 – CAPITAL OUTLAY



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