Issue Date:
Revised Date: 2002-09-01

Object Type

Cash — Capital Outlay


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


To record payment for a motor vehicle intended to be used as a passenger vehicle when authorized in the General Appropriations Act and/or in general law.

Expenditure code 7371 includes, but is NOT limited to:

  • Cars (passenger)
  • Motor Vehicles (passenger)
  • Sport Utility Vehicles (passenger)
  • Vans (passenger)


This code does NOT include:

  • Other Motor Vehicles (7372)

The following must be included if directly related to the acquisition of the vehicle; otherwise the cost must be recorded using the appropriate operating expense object code:

  • Freight/delivery services (7286)

RESTRICTED: Vehicle purchases are restricted to agencies that are in compliance with the State Vehicle Fleet Management Plan issued by the Office of Vehicle Fleet Management of the Comptroller's office as required by TEX. GOV'T CODE Chapter 2171.

USAS Values

Appropriation Year 24
Object Group 10 – Expenditures
USAS Status A
Rev/Exp Category 13 – CAPITAL OUTLAY