State of Texas – Fiscal Management

Manual of Accounts

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Expenditure Object 7512 – Personal Property - Telecommunications 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:
Revised Date: 2024-09-01

Description


To record payment for telephones, telephone systems, and other telecommunications equipment whose unit cost is equal to or greater than $10,000 and the asset has an estimated useful life of more than one year.

Expenditure code 7512 includes, but is NOT limited to:

  • PBX System


Notes




USAS Values


Appropriation Year 26
USAS Title PERSONAL PROPERTY-TELECOM EQUIPMENT-CAP
Object Group 10 – Expenditures
USAS Status A
Rev/Exp Category 13 – CAPITAL OUTLAY



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