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Glenn Hegar•Texas Comptroller of Public Accounts

Reporting Requirements for Annual Financial Reports of State Agencies and Universities

Capital Assets

Capital Asset Accounting
Capital Asset Classification

Capital assets purchased, constructed or donated that meet or exceed the Comptroller’s established capitalization thresholds or minimum reporting requirements must be uniformly classified using the SPA class code structure. In the SPA Process User’s Guide, Appendix A lists current class code structures for personal and real property. Included in the SPA class code structure are codes that can be used to componentize buildings as required by Texas Government Code, Section 2101.015.

Glenn Hegar
Texas Comptroller of Public Accounts
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