Texas Comptroller Manual of Accounts - Fiscal 2025
Revenue Object 3894 – Capital Asset – Capital Contributions/General Revenue – Capital Contributions

To record the donation of a capital asset that is not restricted for use in a specific program.

At time of reporting.

This code reflects receipts that are not restricted to capital expenditures. This code is rolled up to 'back out not applicable' and not reported as revenues for governmental funds because capital assets are not considered as current financial resources. The code is reported as 'capital contributions' for proprietary funds and 'general revenue -- capital contributions/(distributions)' under the General Revenue Section on the government-wide statement of activities.

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

See code 3892 for recording the donation of capital assets that are restricted for use in a specific program.

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

See code 3740 for receipts that may be used either for 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.