Texas Comptroller of Public Accounts
| 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: |
| Revised Date: 2001-09-01 |
To record payment for computer software. Total cost must be less than $100,000 or have an estimated useful life of one year or less.
Expenditure code 7380 includes, but is NOT limited to:
If the total dollar amount meets the criteria to expense the purchase, this code may include:
This code includes manuals and training if purchased under a lump sum contract with software. Separately stated charges for manuals and training should be coded individually (manuals - 7382, training - 7243) even if purchased at the same time as the software.
This code does NOT include:
Prior to 9-1-09, unit cost was used to determine capitalization of software. Effective 9-1-09, total or aggregate cost must be used in determining whether the capitalization threshold has been met.
| Appropriation Year | 26 |
|---|---|
| USAS Title | INTANGIBLE-COMPUTER SOFTWARE-EXPENSED |
| Object Group | 10 – Expenditures |
| USAS Status | A |
| Rev/Exp Category | 04 – OTHER EXPENDITURES |