State of Texas – Fiscal Management

Manual of Accounts

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Revenue Object 3751 – Sale of Buildings

 

Legal Citations:
Revenue Type: Cash — Other Revenue
Origin Date: Acts 1884
Issue Date:
Revised Date: 2020-03-30

Description


To record receipts from the sale of state owned buildings unsuitable for state purposes. Each sale is authorized by special legislative action, and all rules governing the sale are set out in the legislation.



Due Date


At time of sale.



Collecting Agencies




Deposit Funds




Notes




USAS Values


Appropriation Year 26
USAS Title SALE OF BUILDINGS
Receipt Category 14 – Other
Receipt Type 93 – Sale of Capital Assets
Object Group 26 – Other Financing Uses/Sources
USAS Status A
Rev/Exp Category 05 – OTHER REVENUE



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