State of Texas – Fiscal Management

Manual of Accounts

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Expenditure Object 7517 – Personal Property - Telecommunications Equipment - Expensed
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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: 1995-09-01
Revised Date: 2024-09-01

Description


To record payment for telecommunications equipment whose unit cost is less than $10,000. These assets do not have to be reported to the State Property Accounting system.

Expenditure code 7517 includes, but is NOT limited to:

  • Beepers (purchased)
  • Cell Phone Accessories
  • Cellular Telephone (purchase)
  • Electronic Tablet Accessories
  • Mobile Phones (purchase)
  • Pagers (purchased)
  • Telecommunications Equipment (expensed)
  • Telephone (purchase)
  • TTY
  • Two-Way Radio


Notes


This code does NOT include:

  • Telecommunications equipment -- capitalized (7512)
  • Telecommunications infrastructure -- capitalized (7520)

The following must be included if directly related to the acquisition of the asset; otherwise the cost must be recorded using the appropriate operating expense object code:

  • Freight/delivery services (7286)
  • Consultant services -- (7239, 7240, 7242)


USAS Values


Appropriation Year 26
USAS Title PERSONAL PROPERTY-TELECOMM EQUIPMENT-EXP
Object Group 10 – Expenditures
USAS Status A
Rev/Exp Category 15 – COMMUNICATIONS AND UTILITIES



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