{"data":{"id":"us-tx/tex.-government-code-2101.015","jurisdiction":"us-tx","citation":"Tex. Government Code § 2101.015","heading":"COMPONENTIZATION FOR AGENCY RECEIVING FEDERAL FUNDS.","body":"(a) In this section \"componentization\" means the process of separately calculating the depreciation of major building structural components, subsystems, and equipment.\n(b) This section applies only to a state agency that receives federal funds to implement federal or joint federal and state programs.\n(c) A state agency shall complete a componentization of any agency-owned building with a fair market value of at least $1 million. As each building component is replaced, it shall be separately depreciated based on its individual useful life. At a minimum, the agency shall complete any componentization using the following component categories and suggested useful lives:\n(1) building shell, 30 years;\n(2) electrical and lighting systems, 20 years;\n(3) plumbing systems, 20 years;\n(4) fire protection systems, 20 years;\n(5) elevator systems, 20 years;\n(6) fixed equipment assets, 20 years;\n(7) heating, ventilation, and cooling systems, 15 years;\n(8) floor coverings, 15 years;\n(9) interior finish, 15 years;\n(10) miscellaneous construction features, 15 years; and\n(11) roof coverings, 10 years.\n(d) The comptroller by rule may modify the schedule prescribed by Subsection (c).\nAdded by Acts 2001, 77th Leg., ch. 708, Sec. 1, eff. Sept. 1, 2001.","path":["GOVERNMENT CODE","TITLE 10. GENERAL GOVERNMENT","SUBTITLE C. STATE ACCOUNTING, FISCAL MANAGEMENT, AND PRODUCTIVITY","CHAPTER 2101. ACCOUNTING PROCEDURES","SUBCHAPTER B. FINANCIAL REPORTING"],"source_url":"https://statutes.capitol.texas.gov/Docs/GV/htm/GV.2101.htm#2101.015","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:16Z","sha256":"7c9c10871ae595108ea9cab8469a4e3a9e713a0216c00ddbae4f2815d87296a5","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-government-code-2101.014","next":"us-tx/tex.-government-code-2101.031"},"notice":"GroundRules: Original legal text. Not legal advice."}