Issue Date:
Revised Date: 2005-09-01

Object Type

Cash — Cost of Goods Sold

Reference

Description

To record the payment for raw materials purchased for use in the manufacture of products intended for sale to others.

Expenditure code 7394 includes, but is NOT limited to:

  • Raw Materials Purchases

Note

RESTRICTED: This code may be used only by the Department of State Health Services, Agency 537, the Department of Aging and Disability Services, Agency 539, the Texas Juvenile Justice Department, Agency 644, and the Texas Department of Criminal Justice, Agency 696.

USAS Values

Appropriation Year 20
USAS Title RAW MATERIAL PURCHASES
Object Group 10 – Expenditures
USAS Status A
Rev/Exp Category 18 – COST OF GOODS SOLD