State of Texas – Fiscal Management

Manual of Accounts

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Revenue Object 3750 – Sale of Furniture and Equipment
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Legal Citations:
Revenue Type: Cash — Other Revenue
Origin Date: Acts 1884
Issue Date:
Revised Date: 2020-09-10

Description


To record the receipts from the capital asset sale of all serviceable state furniture and equipment no longer needed by state agencies and sale of all state-owned furniture and equipment that is depleted, worn out, damaged or consumed to the extent that it is no longer usable, as outlined in the Salvage and Surplus Act.



Due Date


At time of sale



Collecting Agencies


  • The appropriate state agency



Notes


Government Code 2175.184 recodified to 2175.134 by H.B. 834, 77th Leg. R.S. 

Deposit changed to General Revenue from "the appropriate fund or account" by H.B. 3042, 78th Leg., R.S.

Eligible exhibits sale added by S.B. 1774, 81st Leg., R.S.

S.B. 1, 82nd Leg., R.S. repealed Government Code 2175.134 and amended 2175.191 to apply to all surplus/salvage sales.



USAS Values


Appropriation Year 26
USAS Title SALE OF FURNITURE & EQUIPMENT
Receipt Category 14 – Other
Receipt Type 35 – Sales, Rentals and Repayments of Goods and Services
Object Group 26 – Other Financing Uses/Sources
USAS Status A
Rev/Exp Category 20 – SALES OF GOODS AND SERVICES



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