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Comptroller Objects (6 matches)
- Expenditure Object 7051 - Severance Pay
- To record the payroll expenditures of severance pay in certain instances for an employee licensed under the Texas Professional Social Work Act.
- RESTRICTED: This expenditure code may be used only by agencies that employ persons licensed under the Texas Professional Social Work Act.
- Expenditure Object 7210 - Fees and Other Charges
Paying the professional license fees of state employees is allowable only under certain circumstances. See Expendit for further guidance.
Additionally, late fees are payable under limited circumstances when not associated with payments subject to the Prompt Payment Law (TEX. GOV'T CODE ANN. Chapter 2251).
- Food Service License Fee
License Fee (professional)
License Fees (authorized, required for state employees)
Notary License Fee
- Expenditure Object 7248 - Medical Services
- Licensed Vocational Nurses (LVN's)
- Expenditure Object 7380 - Intangible Property - Computer Software - Expensed
If the total dollar amount meets the criteria to expense the purchase, this code may include:
- License Fees
- Testing Fees
- Set-up Fees
- Delivery Cost
This code includes manuals and training if purchased under a lump sum contract with software. Separately stated charges for manuals and training should be coded individually (manuals - 7382, training - 7243) even if purchased at the same time as the software.
This code does NOT include:
- Rental or lease of computer software (7415)
- Computer programming services (7275)
- Software maintenance (7262)
- Intangible Property -- Computer Software/Internally Generated -- Capitalized (7390)
- Intangible Property -- Computer Software -- Capitalized (7395)
Prior to 9-1-09, unit cost was used to determine capitalization of software. Effective 9-1-09, total or aggregate cost must be used in determining whether the capitalization threshold has been met.
- Computer Site License
Computer Software License Fees – Expensed
License Fee (software) – expensed annually
- Expenditure Object 7390 - Intangible Property - Computer Software/Internally Generated - Capitalized
To record payment for "internally generated" computer software. Total cost must be equal to or greater than $1,000,000 and have an estimated useful life greater than one year.
This code includes computer software developed in-house by the government's employees or a third party contractor on the behalf of the state and local government. Internally generated computer software is software that is commercially available, owned or licensed to the state and local government and modified using more than minimal incremental effort before being put into operation.
- Expenditure Object 7395 - Intangible - Computer Software - Purchased - Capitalized
If the total dollar amount meets the criteria to capitalize the purchase this code may include:
- License Fees
- Testing Fees
- Set-up Fees
- Delivery Costs
This code includes manuals and training if purchased under a lump sum contract with software. Separately stated charges for manuals and training should be coded individually (manuals - 7382, training - 7243) even if purchased at the same time as the software.
This code does NOT include:
- Software license fees expensed (7380) or rented (7415)
- Computer programming services (7275)
- Software maintenance (7262)
- Non-capitalized computer software (7380)
- Intangible Property - Computer Software/Internally Generated - Capitalized (7390)
- Intangible Property - Computer Software - Expensed (7380)
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