State of Texas – Fiscal Management

Manual of Accounts

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Expenditure Object 7388 – Personal Property - Construction In Progress - Fabrication of Equipment - Capitalized

 

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: 1991-09-01
Revised Date: 2014-04-29

Description


To record payment for personal property under construction.

Expenditure code 7388 includes, but is NOT limited to:

  • Fabrication of Equipment


Notes


This code does NOT include:

  • Construction in Progress -- Real Property (7341)
  • Construction in Progress -- Highway Network (7347)


USAS Values


Appropriation Year 26
USAS Title PERS PROP-CONST IN PROG-FABR OF EQPT-CAP
Object Group 10 – Expenditures
USAS Status A
Rev/Exp Category 13 – CAPITAL OUTLAY



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