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 NOT intended to be used as a passenger vehicle. Includes vehicles used for mass transport, dual control automobiles used only for driver training, cars equipped with two-way radios, heavy equipment that qualifies as a vehicle (e.g., dump truck), and utility-type vehicles which meet all requirements to operate on the public roads, most probably gas-powered.

Expenditure code 7372 includes, but is NOT limited to:

  • Automobile (purchase/other than passenger)
  • Bus (purchase)
  • Dump Truck
  • Heavy Equipment Qualified as a Motor Vehicle (e.g. dump truck, concrete truck)
  • Motor Vehicle (purchase/other than passenger)
  • Motorcycle
  • Pickup (truck)
  • Police Car (purchase)
  • Scooter (motorized)
  • Truck (purchase/other than passenger)
  • Utility-Type Vehicles (non-passenger, road use eligible)
  • Van (purchase/cargo)


This code does NOT include:

  • Tractors, cherry pickers, bulldozers, roadgraders, and caterpillars (7373)
  • Passenger cars, passenger vans or sport utility vehicles (7371)

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 must be in compliance with the State Vehicle Fleet Management Plan issued by the Office of Vehicle Fleet Management of the Texas Facilities Commission.

USAS Values

Appropriation Year 20
Object Group 10 – Expenditures
USAS Status A
Rev/Exp Category 13 – CAPITAL OUTLAY