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Reporting Requirements for Annual Financial Reports of State Agencies and Universities

Table of Contents

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