State of Texas – Fiscal Management

Manual of Accounts

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Expenditure Object 7836 – PPP Loss - Special Item
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Inactive

This expenditure object is inactive. Please see the notes section for further information regarding the inactive status. Recently inactivated objects may remain active in USAS for a period of time to complete outstanding transactions or for other accounting purposes.

Object Type: Non-Cash — None
Reference:
Issue Date: 2025-06-06
Revised Date:

Description

To record losses on Public-Private and Public-Public Partnerships (PPP), according to the criteria in GASB Statement #94 and the definition of a special item in GASB Statement #34.

Notes

USAS Values

Appropriation Year 26
USAS Title PPP LOSS - SPECIAL ITEM
Object Group 19 – Financial Reporting (Non Expenditures)
USAS Status I
Rev/Exp Category NA – NOT APPLICABLE



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