State of Texas – Fiscal Management

Manual of Accounts

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Expenditure Object 7379 – Personal Property - Computer Equipment - 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:
Revised Date: 2024-09-01

Description


To record payment for computer equipment whose unit cost is equal to or greater than $10,000 and it has an estimated useful life of more than one year. This code includes computer parts that have a single unit purchase value equal to or greater than $10,000.

Expenditure code 7379 includes, but is NOT limited to:

  • Card Reader (purchase) - capitalized
  • Computer Equipment (purchase) - capitalized
  • Computer Hardware (purchase) - capitalized
  • Computer Monitor - capitalized
  • Controllers - capitalized
  • CRTs - capitalized
  • Disk Drives - capitalized
  • Extended Warranty (computer equipment) - capitalized
  • Freight/delivery related to acquisition of capitalized computer equipment
  • GPS Tracking System - capitalized
  • Hard Disk Drive (purchase) - capitalized
  • Image Processing Equip. -- Scanners - capitalized
  • Keyboard (computer purchase) - capitalized
  • Laser Printer - capitalized
  • Mainframe Computer (purchase) - capitalized
  • Micro-computers and Mini-computers - capitalized
  • Network Switch - capitalized
  • Optical Disk Drives - capitalized
  • Optical Scanners - capitalized
  • Personal Computer (purchase) - capitalized
  • Printers (mainframe computer) - capitalized
  • Printers (personal computers) - capitalized
  • Remote Entry Equipment (purchase) - capitalized
  • Scanners - capitalized
  • Screen (CRT, purchase) - capitalized
  • Tape Drives - capitalized
  • Terminals (mainframe computer) - capitalized
  • Terminals (PC) - capitalized
  • Workstations for Computer Hardware - capitalized


Notes


This code does NOT include:

  • Computer equipment -- controlled (7378)
  • Computer equipment -- expensed (7377)


USAS Values


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



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