State of Texas – Fiscal Management

Manual of Accounts

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Expenditure Object 7377 – Personal Property - Computer Equipment - Expensed

 

Object Type: Cash — Other Expenditures
Reference:

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

Issue Date: 1995-09-01
Revised Date: 2024-10-25

Description


To record payment for computer equipment when the single unit cost is less than $10,000.  This code includes data projectors, laptop computers and desktop computers that have a single unit cost less than $500.

Expenditure code 7377 includes, but is NOT limited to:

  • Card Reader (purchase) - expensed
  • CD ROM - expensed
  • CDRW (Compact Disc- Rewritable)
  • Computer (surge protectors)
  • Computer Equipment (purchase) - expensed
  • Computer Hardware (purchase) - expensed
  • Computer Monitor - expensed
  • Computer Mouse
  • Controllers -- Computer
  • Disk (purchase)
  • Disk Controllers
  • Disk Drive (purchase)
  • Docking Stations - expensed
  • Flash Drive
  • Glare Screens (computer)
  • GPS Tracking System - expensed
  • Hard Disk Drive (purchase) - expensed
  • Hubs - expensed
  • Image Processing Equip. -- Scanners - expensed
  • iPad / Electronic Tablet
  • iPad / Electronic Tablet Accessories
  • Keyboard (computer purchase) - expensed
  • Keyboard Drawer
  • Laser Printer - expensed
  • Magnetic Tapes (blank, computer)
  • Mainframe Computer (purchase) - expensed
  • Minicomputers - expensed
  • Modem (purchase)
  • Mouse (computer)
  • Network Switch - expensed
  • Optical Disk Drives - expensed
  • Optical Scanners - expensed
  • Personal Computer (purchase) - expensed
  • Portable Printers - expensed
  • Printer Stand
  • Printers (mainframe computer) - expensed
  • Printers (personal computers) - expensed
  • Remote Entry Equipment (purchase) - expensed
  • Screen (CRT, purchase) - expensed
  • Servers - expensed
  • Surge Protector (computer)
  • Terminals (mainframe computer) - expensed
  • Terminals (PC) - expensed
  • Vision Filters (for PCs)


Notes


This code does NOT include:

  • Computer equipment -- controlled (7378)
  • Computer equipment and parts -- capitalized (7379)
  • Computer parts - expensed (7335)


USAS Values


Appropriation Year 26
USAS Title PERSONAL PROP-COMPUTER EQUIPMENT-EXP
Object Group 10 – Expenditures
USAS Status A
Rev/Exp Category 04 – OTHER EXPENDITURES



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