State of Texas – Fiscal Management

Manual of Accounts

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Expenditure Object 7510 – Telecommunications - Parts and Supplies
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Object Type: Cash — Communications and Utilities
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 of parts with a purchase value per part under $10,000 and supplies for telecommunications equipment. Use code 7512 when parts with a purchase value per part is equal to or exceeds $10,000.

Expenditure code 7510 includes, but is NOT limited to:

  • Batteries (cellular phones)
  • Bluetooth Car Kits
  • Bluetooth Headphones
  • Bluetooth Speakerphones
  • Cable (telephone)
  • Cellular Telephone car charger
  • Cellular Telephone wall charger
  • Imaging Cartridge (FAX machine)
  • Parts (replacement or repair) - Telecommunication Equipment
  • Telecommunications Equipment (repair parts)
  • Telecommunications Equipment (supplies)
  • Telecommunications Supplies
  • Telephone Cords
  • Telephone Headsets
  • Telephone Jacks
  • Telephone Receivers
  • Telephone Shoulder Rest


Notes




USAS Values


Appropriation Year 26
USAS Title TELECOM PARTS & SUPPLIES
Object Group 10 – Expenditures
USAS Status A
Rev/Exp Category 15 – COMMUNICATIONS AND UTILITIES



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