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Glenn Hegar  ·  Texas Comptroller of Public Accounts

SPA Process User's Guide

SPA Process User’s Guide – Appendix A – Class Codes

Overview

This class code table has been designed to be used statewide to standardize personal and real property reporting. Use these class codes when you record new property. Otherwise the system will reject invalid codes.

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AFR Categories

Category Description Threshold
1 Land and Land Improvements $0
2 Buildings and Building Improvements $100,000
3 Infrastructure, Depreciable $500,000
4 Furniture and Equipment $5,000
5 Vehicles, Boats and Aircrafts $5,000
6 Construction in Progress $0
7 Infrastructure, Non-Depreciable $0
8 Other Assets (Works of Art & Historical Treasures, Libraries, Leasehold Improvements and Livestock) Various
9 Facilities and Other Improvements $100,000
A Land Use Rights Various
B Computer Software Various
C Other Intangible Capital Assets $100,000

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Controlled Class Codes

Controlled assets are property classes that the Comptroller requires agencies to report to the SPA system. The list below includes the items the Comptroller requires agencies to report to SPA. Your agency should have an internal review to make sure you know who has these items and where they are at all times. Controlled items should not be reported in the Capital Assets section of your annual financial report (AFR), unless they meet the capitalization threshold.

If a single unit’s acquisition cost is $5,000 or greater, that item should be reported to SPA as a capitalized item. Only capitalized items are included in the Capital Assets portion of your AFR.

Controlled (at any cost)

Class Code Property Item
106 HAND GUNS
107 RIFLES & SHOTGUNS

Controlled ($500.00 to $4,999.99)

Class Code Property Item
129 SOUND SYSTEMS AND OTHER AUDIO EQUIPMENT
130 CAMERA – PORTABLE – DIGITAL, SLR
131 TVs, VIDEO PLAYERS/RECORDERS
204 COMPUTER, DESKTOP
218 DATA PROJECTORS
219 SMARTPHONES, TABLETS & OTHER HAND HELD DEVICES
284 LAPTOP COMPUTERS

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SPA Class Codes

Click on any column heading to sort by that column
Class Code Class Code Description Useful Life
(Months)
AFR Catg Cap Threshold Ctrl Asset/
Threshold
Depred/
Amort?
Rsdl PC Srpl Grp
001 LAND AND LAND IMPROVEMENTS 0 1 0 N N 0 MSC
003 FACILITIES AND OTHER IMPROVEMENTS 264 9 100,000 N Y 0 MSC
004 FENCING AND GATES 300 9 100,000 N Y 0 MSC
005 LANDSCAPING 120 9 100,000 N Y 0 MSC
006 PARKING LOT/DRIVEWAY/PARKG BARRIER 240 9 100,000 N Y 0 MSC
007 SPRINKLER – LANDSCAPE IRRIGATION 180 9 100,000 N Y 0 MSC
008 RECREATION AREA, ATHLETIC FIELDS – INCLUDING BLEACHERS 144 9 100,000 N Y 0 MSC
009 GOLF COURSE FACILITIES 240 9 100,000 N Y 0 MSC
010 PATHS AND TRAILS 144 9 100,000 N Y 0 MSC
011 SEPTIC SYSTEMS 180 9 100,000 N Y 0 MSC
012 STADIUMS 540 9 100,000 N Y 0 MSC
013 SWIMMING POOL, TENNIS COURT 264 9 100,000 N Y 0 MSC
014 FOUNTAIN 240 9 100,000 N Y 0 MSC
015 PLAZA, PAVILION 540 9 100,000 N Y 0 MSC
016 RETAINING WALL 240 9 100,000 N Y 0 MSC
030 BUILDING & BUILDING IMPROVEMENTS – NON-COMPONENTIZED 264 2 100,000 N Y 5 MSC
031 BUILDING SHELL 360 2 100,000 N Y 5 MSC
032 BUILDING CONSTRUCTION, OTHER 180 2 100,000 N Y 5 MSC
043 ELEVATOR 240 2 100,000 N Y 5 MSC
044 FLOOR COVERINGS 180 2 100,000 N Y 5 MSC
045 BUILDING: FIXED EQUIPMENT/FURNITURE 240 2 100,000 N Y 5 MSC
046 SPRINKLER – FIRE SAFETY – BULIDING INTERIOR 240 2 100,000 N Y 5 MSC
047 ELECTRICAL & LIGHTING – BUILDING INTERIOR 240 2 100,000 N Y 5 MSC
048 ROOF 120 2 100,000 N Y 5 MSC
049 BUILDING INTERIOR FINISH 180 2 100,000 N Y 5 MSC
050 PLUMBING SYSTEM – BUILDING INTERIOR 240 2 100,000 N Y 5 MSC
051 HEAT-VENTALATION-A/C (HVAC) – BUILDING 180 2 100,000 N Y 5 MSC
052 SECURITY – BUILDING INTERIOR 120 2 100,000 N Y 5 MSC
053 CABLING NETWORK/TELEPHONE – BUILDING INTERIOR 120 2 100,000 N Y 5 MSC
054 FIRE PROTECTION SYSTEM/SMOKE MONITOR – BUILDING INTERIOR 120 2 100,000 N Y 5 MSC
055 INFRASTRUCTURE & INF IMPROVEMENTS 312 3 500,000 N Y 0 MSC
056 HIGHWAYS & REST AREA – INFRASTRUCTURE 0 7 0 N N 0 MSC
057 ROAD, STREET, CURB, GUTTER – INFRASTRUCTURE 240 3 500,000 N Y 0 MSC
058 BRIDGE-CONCRETE GIRDER – PAN 420 3 500,000 N Y 0 MSC
059 BRIDGE-CONCRETE SLAB 240 3 500,000 N Y 0 MSC
060 BRIDGE-CULVERT 420 3 500,000 N Y 0 MSC
061 BRIDGE-PRESTRESSED GIRDER – BOX 360 3 500,000 N Y 0 MSC
062 BRIDGE-PRESTRESSED GIRDER 300 3 500,000 N Y 0 MSC
063 BRIDGE-STEEL GIRDER 300 3 500,000 N Y 0 MSC
064 BRIDGE-STEEL TRUSS CATEGORY ONE 540 3 500,000 N Y 0 MSC
065 BRIDGE-STEEL TRUSS CATEGORY TWO 540 3 500,000 N Y 0 MSC
066 BRIDGE-TIMBER STRINGER 300 3 500,000 N Y 0 MSC
067 SEWER LINES 240 3 500,000 N Y 0 MSC
068 RAILROAD 120 3 500,000 N Y 0 MSC
070 WATERWAY, CANAL 240 3 500,000 N Y 0 MSC
071 DRAINAGE FACILITY – STORM/FLOOD/SEWER 240 3 500,000 N Y 0 MSC
072 WHARF, DOCK 240 3 500,000 N Y 0 MSC
073 TRANSMITTING TOWER – RADIO, TELEVISION 240 3 500,000 N Y 0 MSC
074 DAM 600 3 500,000 N Y 0 MSC
075 ELECTRIC (LINES, DISTRIBUTION) 240 3 500,000 N Y 0 MSC
076 GAS – DELIVERY/DISTRIBUTION LINES 300 3 500,000 N Y 0 MSC
077 WATER – DELIVERY/DISTRIBUTION LINES 300 3 500,000 N Y 0 MSC
078 FIBER OPTIC CABLING – TRANSMISSION DATA 240 3 500,000 N Y 0 MSC
079 TELEPHONE DISTRIBUTION SYSTEM 120 3 500,000 N Y 0 MSC
080 TUNNEL, UTILITY 540 3 500,000 N Y 0 MSC
081 TUNNEL, OTHER 540 3 500,000 N Y 0 MSC
082 LIGHTING SYSTEM – TRAFFIC,OUTDOOR, STREET, ETC… 180 3 500,000 N Y 0 MSC
083 SIGNAGE 120 3 500,000 N Y 0 MSC
084 AIRPORT RUNWAY, STRIP, TAXIWAY, APRONS/RAMPS 192 3 500,000 N Y 0 MSC
085 TRESTLES 540 3 500,000 N Y 0 MSC
086 SEA WALLS, BULKHEADS, PIERS, BOARDWALKS 420 3 500,000 N Y 0 MSC
087 FIRE HYDRANT 300 3 500,000 N Y 0 MSC
088 SPRINKLER – AGRICULTURAL IRRIGATION 420 3 500,000 N Y 0 MSC
089 SIDEWALKS 192 3 500,000 N Y 0 MSC
090 CONSTRUCTION IN PROGRESS 0 6 0 N N 0 MSC
091 LEASEHOLD IMPROVEMENTS 264 8 100,000 N Y 0 MSC
101 DESKS 120 4 5,000 N Y 0 DSK
102 TABLES [+]

Items such as:

120 4 5,000 N Y 0 TBL
103 CHAIRS [+]

Items such as:

120 4 5,000 N Y 0 CHR
105 CASES, CABINETS, CREDENZAS [+]

Items such as:

120 4 5,000 N Y 0 FRN
106 HAND GUNS 120 4 5,000 Y at $0 Y 0 MSC
107 RIFLES & SHOTGUNS [+]

Items such as:

120 4 5,000 Y at $0 Y 0 MSC
110 OFFICE FURNITURE, OTHER 120 4 5,000 N Y 0 OFF
119 VEHICLE/FLEET – MAINTENANCE EQUIPMENT [+]

Items such as:

84 4 5,000 N Y 0 VMN
120 COPYING EQUIPMENT [+]

Items such as:

84 4 5,000 N Y 0 PHT
121 FAX/FACSIMILE MACHINE 84 4 5,000 N Y 0 FAX
129 SOUND SYSTEMS AND OTHER AUDIO EQUIPMENT [+]

Items such as:

84 4 5,000 Y at $500-$4,999 Y 0 AUD
130 CAMERA – PORTABLE – DIGITAL, SLR [+]

Items such as:

84 4 5,000 Y at $500-$4,999 Y 0 AUD
131 TVs, VIDEO PLAYERS/RECORDERS [+]

Items such as:

84 4 5,000 Y at $500-$4,999 Y 0 AUD
133 MUSICAL INSTRUMENTS 60 4 5,000 N Y 0 MUS
134 RECREATIONAL EQUIPMENT – INDOOR [+]

Items such as:

120 4 5,000 N Y 0 FRN
135 VIDEO CONFERENCING EQUIPMENT 60 4 5,000 N Y 0 COM
136 GEODESIC POSITIONING SYSTEMS (GPS) 36 4 5,000 N Y 0 SCI
140 OTHER ASSETS – LIFE 36 MONTHS 36 4 5,000 N Y 0 MSC
141 OTHER ASSETS – LIFE 60 MONTHS 60 4 5,000 N Y 0 MSC
142 OTHER ASSETS – LIFE 84 MONTHS 84 4 5,000 N Y 0 MSC
144 WAREHOUSE EQUIPMENT – RACKING, STORAGE 144 4 5,000 N Y 0 EQN
145 MAILROOM EQUIPMENT [+]

Items such as:

108 4 5,000 N Y 0 EQN
150 INSTRUCTIONAL EQUIPMENT [+]

Items such as:

84 4 5,000 N Y 0 TCH
155 CONVEYER SYSTEM 180 4 5,000 N Y 0 EQJ
156 DRILLS, STATIONARY 180 4 5,000 N Y 0 EQJ
157 GIN MACHINERY 180 4 5,000 N Y 0 EQJ
158 GRINDERS, STATIONARY 180 4 5,000 N Y 0 EQJ
159 LATHES, STATIONARY 180 4 5,000 N Y 0 EQJ
160 MACHINARY – METAL WORKING 180 4 5,000 N Y 0 EQJ
161 MACHINARY – MILLING 180 4 5,000 N Y 0 EQJ
162 PALLET TRUCKS, LIFTS, HYDRAULIC 180 4 5,000 N Y 0 EQJ
163 SAWS, STATIONARY 180 4 5,000 N Y 0 EQJ
164 SCALES 180 4 5,000 N Y 0 EQJ
165 SHAPERS, JOINERS, PLANERS, STATIONARY 180 4 5,000 N Y 0 EQJ
168 MACHINARY – TEXTILE, WEAVE, CUT, DYE, SEWING 180 4 5,000 N Y 0 EQJ
169 MACHINARY – WOODWORKING 180 4 5,000 N Y 0 EQJ
170 TOOLS [+]

Items such as:

84 4 5,000 N Y 0 TOO
175 AGRICULTURAL EQUIPMENT [+]

Items such as:

84 4 5,000 N Y 0 EQJ
179 OFFICE MACHINES [+]

Items such as:

84 4 5,000 N Y 0 OFF
180 MACHINARY, OTHER [+]

Items such as:

84 4 5,000 N Y 0 EQN
182 WEATHER EQUIPMENT [+]

Items such as:

84 4 5,000 N Y 0 SCI
189 COSMETOLOGY [+]

Items such as:

84 4 5,000 N Y 0 CSM
190 PRINTING MACHINES & BOOKBINDING EQUIPMNT [+]

Items such as:

84 4 5,000 N Y 0 PRN
195 KITCHEN APPLIANCES & EQUIPMENT [+]

Items such as:

84 4 5,000 N Y 0 COK
196 LAUNDRY EQUIPMENT [+]

Items such as:

84 4 5,000 N Y 0 COK
197 BUILDING MAINTENANCE & SAFETY EQUIPMENT [+]

Items such as:

84 4 5,000 N Y 0 EQN
198 PORTABLE BUILDING 108 4 5,000 N Y 0 MSC
200 FURNITURE & EQUIPMENT, OTHER [+]

Items such as:

120 4 5,000 N Y 0 FRN
202 MAINFRAME & SUPERCOMPUTERS 96 4 5,000 N Y 0 CPU
203 SERVERS 72 4 5,000 N Y 0 CPU
204 COMPUTER, DESKTOP 48 4 5,000 Y at $500-$4,999 Y 0 CPU
208 PRINTERS [+]

Items such as:

84 4 5,000 N Y 0 DRV
209 TERMINAL, MONITOR 72 4 5,000 N Y 0 DRV
213 COMPUTER HARDWARE, OTHER [+]

Items such as:

60 4 5,000 N Y 0 HRD
218 DATA PROJECTORS 72 4 5,000 Y at $500-$4,999 Y 0 AUD
219 SMARTPHONES, TABLETS & OTHER HAND HELD DEVICES [+]

Items such as:

48 4 5,000 Y at $500-$4,999 Y 0 CPU
240 SECURITY SYSTEM – NOT BUILT-IN [+]

Items such as:

84 4 5,000 N Y 0 MSC
241 IMAGE SCANNER 36 4 5,000 N Y 0 DRV
242 BARCODE SCANNER 72 4 5,000 N Y 0 DRV
245 POWER SUPPLY [+]

Items such as:

96 4 5,000 N Y 0 HRD
246 UNINTERRUPTIBLE POWER SUPPLY 36 4 5,000 N Y 0 HRD
250 MODEM, EXTERNAL 60 4 5,000 N Y 0 HRD
251 DIGITAL AND CHANNEL SERVICE UNITS 60 4 5,000 N Y 0 HRD
252 COMMUNICATIONS HARDWARE – SWITCHING, HUBS 60 4 5,000 N Y 0 HRD
254 COMMUNICATIONS HARDWARE – CONTROLLERS 60 4 5,000 N Y 0 HRD
255 COMMUNICATIONS HARDWARE – PROTOCOL CONVERTERS 60 4 5,000 N Y 0 HRD
256 COMMUNICATIONS HARDWARE – SATELLITE – VSAT 60 4 5,000 N Y 0 HRD
257 COMMUNICATIONS HARDWARE – DIAGNOSTIC [+]

Items such as:

60 4 5,000 N Y 0 HRD
258 COMMUNICATIONS HARDWARE, OTHER 60 4 5,000 N Y 0 HRD
259 LAN/WAN SWITCHING [+]

Items such as:

60 4 5,000 N Y 0 HRD
260 COMPUTER HARDWARE – EQUIPMENT RACKS 120 4 5,000 N Y 0 FRN
284 LAPTOP COMPUTERS 48 4 5,000 Y at $500-$4,999 Y 0 CPU
307 PURCHASED SOFTWARE 60 B 100,000 N Y 0 SFT
308 INTERNALLY DEVELOPED SOFTWARE 60 B 1,000,000 N Y 0 SFT
310 CUSTOMIZED SOFTWARE 60 B 100,000 N Y 0 SFT
311 ENTERPRISE SOFTWARE 72 B 100,000 N Y 0 SFT
314 EASEMENTS: RIGHT OF WAY – PERM 0 A 0 N N 0 MSC
315 EASEMENTS: RIGHT OF WAY – TERM 120 A 100,000 N Y 0 MSC
316 MINERAL RIGHTS – PERM 0 A 0 N N 0 MSC
317 MINERAL RIGHTS – TERM 120 A 100,000 N N 0 MSC
318 WATER RIGHTS – TERM 0 A 0 N N 0 MSC
319 WATER RIGHTS – PERM 120 A 100,000 N Y 0 MSC
320 TIMBER RIGHTS – PERM 0 A 0 N N 0 MSC
321 TIMBER RIGHTS – TERM 120 A 100,000 N Y 0 MSC
322 DEVELOPMENT RIGHTS – PERM 0 A 0 N Y 0 MSC
323 DEVELOPMENT RIGHTS – TERM 120 A 100,000 N Y 0 MSC
324 LAND USE RIGHTS, OTHER – PERM 0 A 0 N Y 0 MSC
325 LAND USE RIGHTS, OTHER – TERM 120 A 100,000 N Y 0 MSC
330 COPYRIGHT – INTANGIBLE 84 C 100,000 N Y 0 MSC
331 PATENTS – INTANGIBLE 120 C 100,000 N Y 0 MSC
332 TRADEMARK/LOGO – INTANGIBLE 120 C 100,000 N Y 0 MSC
333 CAPITAL INTANGIBLE ASSETS, OTHER – PERM 0 C 100,000 N N 0 MSC
334 CAPITAL INTANGIBLE ASSETS, OTHER – TERM 120 C 100,000 N Y 0 MSC
501 AMPLIFIERS, ALL TYPES 120 4 5,000 N Y 0 MED
502 ANALYZER, ALL TYPES 84 4 5,000 N Y 0 MED
503 LAB EQUIPMENT – AUTOCLAVES, STERILIZERS 144 4 5,000 N Y 0 MED
504 BALANCE 120 4 5,000 N Y 0 MED
505 BATHS, WATER AND SHAKERS 84 4 5,000 N Y 0 MED
506 ANIMAL CAGES & ACCESSORIES 120 4 5,000 N Y 0 MED
507 LAB EQUIPMENT – CENTRIFUGE 84 4 5,000 N Y 0 MED
508 LAB EQUIPMENT – CHROMATOGRAPH-GAS-LIQUID 84 4 5,000 N Y 0 MED
509 LAB EQUIPMENT – CRYOSTAT 84 4 5,000 N Y 0 MED
510 LAB EQUIPMENT – COUNTER ASSEMBLY 120 4 5,000 N Y 0 MED
511 DENSITOMETER 60 4 5,000 N Y 0 MED
512 ELECTRONIC MODULE 144 4 5,000 N Y 0 MED
513 LAB EQUIPMENT – ELECTROPHORESIS 84 4 5,000 N Y 0 MED
514 LAB EQUIPMENT – EVAPORATORS 144 4 5,000 N Y 0 MED
515 LAB EQUIPMENT – FRACTION COLLECTOR 156 4 5,000 N Y 0 MED
516 LAB EQUIPMENT – FREEZE DRYERS & ACCESSORIES 180 4 5,000 N Y 0 MED
517 LAB EQUIPMENT – FREEZER 120 4 5,000 N Y 0 MED
518 LAB EQUIPMENT – HOMOGENIZER 120 4 5,000 N Y 0 MED
519 HOOD, ALL TYPES 120 4 5,000 N Y 0 MED
520 LAB EQUIPMENT – ICE MACHINES 120 4 5,000 N Y 0 MED
521 LAB EQUIPMENT – INCUBATORS & ACCESSORIES 120 4 5,000 N Y 0 MED
522 LAB EQUIPMENT – ISOLATOR 72 4 5,000 N Y 0 MED
523 LAB EQUIPMENT – MICROMANIPULATOR 120 4 5,000 N Y 0 MED
524 METERS, GAUGES, INDICATORS 120 4 5,000 N Y 0 MED
525 LAB EQUIPMENT – MICROSCOPES & ACCESSORIES 84 4 5,000 N Y 0 MED
526 MICROTOMES, DIAMOND KNIVES, SHARPENERS 84 4 5,000 N Y 0 MED
527 OPTICAL EQUIPMENT 160 4 5,000 N Y 0 MED
528 OSCILLOSCOPE 84 4 5,000 N Y 0 MED
529 LAB EQUIPMENT – OVENS & RANGES 120 4 5,000 N Y 0 MED
530 PUMPS 120 4 5,000 N Y 0 MED
531 RECORDING SYSTEMS [+]

Items such as:

180 4 5,000 N Y 0 MED
532 LAB EQUIPMENT – REFRIGERATORS 120 4 5,000 N Y 0 MED
533 ROTORS & HEADS 84 4 5,000 N Y 0 MED
534 SCAN SYSTEMS 96 4 5,000 N Y 0 MED
535 SCINTILLATION SYSTEMS 96 4 5,000 N Y 0 MED
536 ULTRASOUND EQUIPMENT 84 4 5,000 N Y 0 MED
537 SPECTROFLUOROMETER 120 4 5,000 N Y 0 MED
538 SPECTROMETER 120 4 5,000 N Y 0 MED
539 SPECTROPHOTOMETER 96 4 5,000 N Y 0 MED
540 STEREOTAXIC INSTRUMENT & ACCESSORIES 60 4 5,000 N Y 0 MED
541 STIMULATOR 84 4 5,000 N Y 0 MED
542 TABLES, DISSECTING, OPERATING, BALANCING 180 4 5,000 N Y 0 MED
543 TANKS, CONTAINERS, CHAMBERS, ALL TYPES 180 4 5,000 N Y 0 MED
544 WATER PURIFICATION 120 4 5,000 N Y 0 MED
545 X-RAY EQUIPMENT 84 4 5,000 N Y 0 MED
546 LAB EQUIPMENT – SCIENTIFIC, OTHER 84 4 5,000 N Y 0 MED
547 PATIENT MONITORING SYSTEMS 84 4 5,000 N Y 0 MED
548 BREATHING APPARATUS, RESPIRATOR 180 4 5,000 N Y 0 MED
549 DEFIBRILLATOR 60 4 5,000 N Y 0 MED
550 EKG/ECG/EEG APPARATUS 84 4 5,000 N Y 0 MED
551 DIALYSIS EQUIPMENT 60 4 5,000 N Y 0 MED
552 CLINICAL DIAGNOSTIC INSTRUMENTS 120 4 5,000 N Y 0 MED
553 TABLE, EXAM 180 4 5,000 N Y 0 MED
554 DENTAL EQUIPMENT 120 4 5,000 N Y 0 MED
555 WHEELCHAIR, SCOOTER 60 4 5,000 N Y 0 MED
556 SURGICAL INSTRUMENTS/EQUIPMENT, OTHER 120 4 5,000 N Y 0 MED
557 PATIENT CARE, OTHER 84 4 5,000 N Y 0 MED
558 ROBOTICS 84 4 5,000 N Y 0 MSC
559 DNA SEQUENCER & ACCESSORIES 60 4 5,000 N Y 0 MED
675 PBX, KSU, VOICE MAIL, PHONE SYSTEM 120 4 5,000 N Y 0 COM
678 AUTOMATIC CALL DISTRIBUTORS 36 4 5,000 N Y 0 COM
700 PHONE EQUIPMENT, OTHER 36 4 5,000 N Y 0 COM
701 PASSENGER CARS – SEDANS, STATION WAGONS [+]

Items such as:

60 5 5,000 N Y 0 VEH
702 TRUCKS, GVWR 26001+ LBS [+]

Items such as:

120 5 5,000 N Y 0 VEH
703 BUSES, UP TO 15 PASSENGERS [+]

Items such as:

96 5 5,000 N Y 0 VEH
704 MOTORCYCLES 60 5 5,000 N Y 0 VEH
705 VEHICLE INVENTORY COMPONENTS-LIFE 60 MONTHS [+]

Items such as:

60 5 5,000 N Y 0 TRN
706 VEHICLE INVENTORY/COMPONENTS-LIFE 120 MONTHS [+]

Items such as:

120 5 5,000 N Y 0 TRN
707 SPORT UTILITY VEHICLES [+]

Items such as:

84 5 5,000 N Y 0 VEH
708 VANS, CARGO & PASSENGER 84 5 5,000 N Y 0 VEH
709 LIGHT TRUCKS; GVWR <= 8600 LBS 84 5 5,000 N Y 0 VEH
710 MOUNTED EQUIPMENT WITH TRUCK CHASSIS [+]

Items such as:

96 5 5,000 N Y 0 VEH
711 SELF PROPELLED ROADWAY EQUIPMENT [+]

Items such as:

120 5 5,000 N Y 0 EQJ
712 TRAILERS [+]

Items such as:

120 4 5,000 N Y 0 EQJ
713 TOWED ROADWAY EQUIPMENT 120 5 5,000 N Y 0 EQJ
714 LIGHT/MEDIUM TRUCKS; GVWR 8601-14999 LBS 60 5 5,000 N Y 0 VEH
715 MEDIUM TRUCKS; GVWR 15000-26000 LBS 60 5 5,000 N Y 0 VEH
716 MINI-VANS [+]

Items such as:

84 5 5,000 N Y 0 VEH
718 BUSES, 16-28 PASSENGER 96 5 5,000 N Y 0 VEH
719 BUSES, 29 PASSENGER & OVER 120 5 5,000 N Y 0 VEH
720 EQUIPMENT, OTHER: FORKLIFT, GRADER, OTHER UTILITY VEHICLES [+]

Items such as:

84 4 5,000 N Y 0 EQJ
721 BOAT: 20 FT AND LONGER 60 5 5,000 N Y 0 BOT
722 BOAT: SHORTER THAN 20 FT 60 5 5,000 N Y 0 BOT
723 BOAT ACCESSORIES, MOTORS 120 5 5,000 N Y 0 BOT
724 FERRIES 480 5 5,000 N Y 0 BOT
725 MARINE EQUIPMENT [+]

Items such as:

60 5 5,000 N Y 0 BOT
730 BOAT: OTHER, CANOE, ROWBOAT 120 5 5,000 N Y 0 BOT
731 AIRCRAFT: JET 120 5 5,000 N Y 0 AIR
732 AIRPLANE: SINGLE ENGINE, PROPELLER 120 5 5,000 N Y 0 AIR
733 AIRPLANE: MULTIPLE ENGINE, PROPELLER 120 5 5,000 N Y 0 AIR
734 AIRCRAFT: HELICOPTERS 120 5 5,000 N Y 0 AIR
750 AIRCRAFT, OTHER 120 5 5,000 N Y 0 AIR
751 BOOKS – LIBRARY, COLLECTIONS & REFERENCE MATERIALS [+]

Items such as:

180 8 5,000 N Y 0 BKS
752 BOOKS – HISTORICAL, MANUSCRIPTS & RARE PUBLICATIONS 0 8 0 N N 0 BKS
801 ART – CONTEMPORARY PAINTINGS, SCULPTURE, FORM 120 8 5,000 N Y 0 ART
802 ART – HISTORICAL TREASURES, RARE ARTIFACTS & ANTIQUES 0 8 0 N N 0 ART
851 HORSES 84 8 5,000 N Y 0 LVS
852 COWS 84 8 5,000 N Y 0 LVS
853 SHEEP 84 8 5,000 N Y 0 LVS
854 SWINE 84 8 5,000 N Y 0 LVS
855 LIVESTOCK/ANIMALS, OTHER 84 8 5,000 N Y 0 LVS

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Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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