State of Texas – Fiscal Management

Manual of Accounts

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Expenditure Object 7384 – Personal Property - Animals - 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:
Revised Date: 2001-09-01

Description


To record payment for dead or live animals, birds, fish, mammals, reptiles, insects and animal parts whose unit cost is less than $5,000.

Expenditure code 7384 includes, but is NOT limited to:

  • Animal Parts
  • Animal Parts (for research)
  • Bees
  • Birds
  • Bull Semen
  • Cadavers for Research
  • Cattle (cost is < $5,000/animal)
  • Chicks
  • Dogs
  • Earthworms
  • Fish
  • Insects
  • Livestock
  • Mammals
  • Mice (rodents)
  • Monkeys
  • Pullets
  • Rats
  • Reptiles
  • Rodents
  • Sheep


Notes


This code does NOT include animals, birds, fish, mammals, reptiles and insects that are capitalized (7386).


USAS Values


Appropriation Year 26
USAS Title PERSONAL PROPERTY-ANIMALS-EXPENSED
Object Group 10 – Expenditures
USAS Status A
Rev/Exp Category 04 – OTHER EXPENDITURES



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