Texas Comptroller Manual of Accounts - Fiscal 2025
Revenue Object 3892 – Capital Asset – Capital Contributions/Capital Grants and Contributions – Gifts and Donations

To record the donation of a capital asset that is restricted for use in a specific program.

At time of reporting.

This code reflects receipts that are restricted to capital expenditures. This code is rolled up to 'back out not applicable' and not reported as revenues for governmental fund because capital asset is not considered as current financial resources. The code is reported as 'capital contributions' for proprietary funds and 'capital grants and contributions -- gifts and donations' under the capital grants and contributions column on the government-wide statement of activities.

See code 3833 for recording cash receipts/deposits and making accrual adjustment for funds that are restricted to a specific program.

See code 3881 for recording cash receipts/deposits and making accrual adjustments for funds that are not restricted to a specific program.

See code 3894 for recording the donation of capital assets that are not restricted for use in a specific program.

See code 3740 for receipts that may be used for either operating expenses or for capital expenditures at the discretion of the agency. This code is reported as non-operating revenue on the operating statement and as program revenue - operating grants and contributions on the government-wide statement of activities.