Reporting Requirements for Annual Financial Reports of State Agencies and Universities
Capital Assets
Capital Asset Categories
Capital Asset Object Codes
| Asset Category | Capitalize/Expense | COBJ Number | Object Code Title | Additional Information |
|---|---|---|---|---|
| Land and Land Improvements | CAPITALIZE | 7345 | RP-Land-Capitalize | |
| 7346 | RP-Land Improvements-Cap | |||
| EXPENSE | 7271 | RP-Land/Maintenance & Repair-Exp | ||
| Infrastructure | CAPITALIZE | 7356 | RP-Infrastructure-Capitalize | |
| 7357 | RP-Infrastructur/Preserve Cost-Cap | |||
| 7397 | TxDOT Toll Road Exp – Construction | Restricted to TxDOT use only | ||
| 7398 | TxDOT Toll Road Exp – Construction Eng. | Restricted to TxDOT use only | ||
| 7520 | RP-Infrastructure/Telecommunications-Cap | |||
| EXPENSE | 7270 | RP-Infrastructure/Maint & Repair-Exp | ||
| 7340 | Real Property & Improvements-Exp | |||
| 7358 | RP-Infrastructur/Preserve Cost-Exp | Restricted to TxDOT use only | ||
| 7938 | RP-Infrastructur/Depreciation-Exp | |||
| Construction in Progress | CAPITALIZE | 7341 | Real Prop-Construction In Progress-Cap | |
| 7390 | Intangible-Computer Software-Int Dev-Cap | Internally generated software projects | ||
| 7347 | Real Prop/Construct In Progress/Hwy-Cap | Restricted to TxDOT use only | ||
| 7388 | Pers Prop-Const In Prog-Fabr of Eqpt-Cap | |||
| Buildings and Building Improvements | CAPITALIZE | 7342 | RP-Buildings-Cap | |
| 7343 | RP-Building Improvements-Cap | |||
| EXPENSE | 7266 | RP-Buildings/Maintenance & Repair-Exp | ||
| 7340 | Real Property & Improvements-Exp | |||
| 7936 | RP-Building&Improvmnts/Depreciation Exp | |||
| Facilities and Other Improvements | CAPITALIZE | 7336 | RP-Facilities & Other Improvements-Cap | |
| EXPENSE | 7338 | RP-Fac & Other Improv/Maint & Repair-Exp | ||
| 7340 | Real Property & Improvements-Exp | |||
| 7937 | RP-Facility&Other Improv/Depreciate Exp | |||
| Furniture and Equipment | CAPITALIZE | 7373 | Personal Prop-Furnishing & Equipment-Cap | |
| 7379 | Personal Prop-Computer Equip-Capitalized | |||
| 7512 | Personal Property-Telecom Equipment-Cap | |||
| EXPENSE | 7267 | Pers Prop-Maint & Repair-Comp Equip-Exp | ||
| 7334 | Personal Prop-Furn, Equip And Other-Exp | |||
| 7335 | Personal Prop-Parts-Computer Equip-Exp | |||
| 7374 | Personal Prop-Furnishing & Equip(Contrl) | |||
| 7377 | Personal Prop-Computer Equipment-Exp | |||
| 7378 | Personal Prop-Computer Equip(Controlled) | |||
| 7514 | RP-Infrastructr/Telecomm-Maint & Rep-Exp | |||
| 7517 | Personal Property-Telecomm Equipment-Exp | |||
| 7521 | RP-Infrastructure/Telecomm Equip-Exp | |||
| 7939 | Personal Property/Depreciation Expense | |||
| Vehicles, Boats and Aircraft | CAPITALIZE | 7365 | Personal Property-Boats-Capitalize | |
| 7370 | Personal Property-Drones - Capitalized | |||
| 7371 | Personal Prop-Passenger Cars-Capitalize | |||
| 7372 | Personal Prop-Other Motor Vehicles-Cap | |||
| 7375 | Personal Property-Aircraft-Capitalize | |||
| EXPENSE | 7263 | Pers Prop-Maint & Repair/Aircraft-Exp | ||
| 7364 | Personal Property – Drones-Controlled | |||
| 7368 | Personal Prop-Maint & Repair/Mtr Vehicle | |||
| 7939 | Personal Property/Depreciation Expense | |||
| Other Tangible Capital Assets | CAPITALIZE | 7344 | Leasehold Improvements – Capitalized | |
| 7389 | Pers Prop-Books & Reference Material-Cap | |||
| 7369 | Works of Art & Historical Treasures-Cap | |||
| 7386 | Personal Property-Animals-Capitalize | |||
| 7361 | Personal Property-Capitalize | |||
| EXPENSE | 7354 | Leashold Improvements-Expensed | ||
| 7382 | Pers Prop-Books & Ref Materials-Expensed | |||
| 7384 | Personal Property-Animals-Expensed | |||
| 7367 | Personal Property-Maintenance & Repairs | |||
| 7939 | Personal Property/Depreciation Expense | |||
| Land Use Rights | CAPITALIZE | 7348 | Rp-Land/Highway-Right-of-Way-Cap | Restricted to TxDOT use only |
| 7399 | TxDOT Toll Road Exp – Right of Way | Restricted to TxDOT use only | ||
| 7349 | Land Use Rights – Permanent-Capitalized | |||
| 7353 | Land Use Rights – Term-Capitalized | |||
| EXPENSE | 7355 | Land Use Rights – Expensed | ||
| 7877 | Amortization Exp-Land Use Rights-Term | |||
| Computer Software | CAPITALIZE | 7395 | Intangible-Computer Software-Purchs-Cap | |
| EXPENSE | 7262 | Pers Prop-Maint & Repair/Comp Sftwre-Exp | ||
| 7380 | Intangible-Computer Software-Expensed | |||
| 7878 | Amortization Expense-Computer Software | |||
| Other Intangible Capital Assets | CAPITALIZE | 7359 | Patents & Copyrights-Capitalized | |
| 7362 | Trademarks – Capitalized | |||
| EXPENSE | 7360 | Patents & Copyrights – Expensed | ||
| 7363 | Trademarks – Expensed | |||
| 7879 | Amort Exp-Intangible Cap Assets-Other | |||
| Interagency transfer of Capital Assets | 7974 | Transfer Purchase of Capitalized Assets | ||
| 3984 | Sales Receipt Asset Transfers | |||
| Intangible Right to Use Lease Assets | 7329 | Intangible Right to Use Asset – Capital Outlay | ||
| 7885 | Amortization Expense – Right to Use Leases/Subscriptions |