FMX Home
Glenn Hegar  ·  Texas Comptroller of Public Accounts

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  
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  
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  
Capital Lease   7337 Rp-Facility & Other Improv/Capital Lease  
7350 Rp-Building/Capital Lease  
7351 Pers Prop-Passenger Cars/Capital Lease  
7352 Pers Prop-Other Motor Veh/Capital Lease  
7366 Personal Property-Capital Lease  
7376 Personal Prop-Furn & Equip/Capital Lease  
7385 Personal Prop-Computer Equip-Cap Lease  
7519 Rp-Infrastructure/Telecomm/Capital Lease  
Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
Comptroller.Texas.Gov | FMX
FMX Sitemap | Contact FM
Accessibility Policy | Privacy and Security Policy