Issue Date: 2013-09-01
Revised Date: 2013-09-25

Object Type

Cash — None

Reference

 

Description

To record amortization expense for Intangible Assets other than Capital Assets by a governmental operator in a service concession agreement (SCA).  These intangible assets are outside the scope of Statement 51, and should be reported outside the capital asset  classification.

For its right to access the facility and collect third-party fees, the operator in a service concession arrangement (SCA) recognizes an Intangible Asset and amortizes the asset over the SCA term.

Note

This code does NOT include:

  • Amortization Expense - Land Use Rights - Term (7877)
  • Amortization Expense - Computer Software (7878)
  • Amortization Expense - Intangible Capital Assets - Other (7879)
  • Amortization Expense - Long Term Debt (7861)

RESTRICTED: This code to be used only by Texas Department of Transportation, Agency 601

USAS Values

Appropriation Year 20
USAS Title AMORT EXP-INTANGIBLE ASSETS-SCA(OPERATOR
Object Group 19 – Financial Reporting (Non Expenditures)
USAS Status A
Rev/Exp Category NA – NOT APPLICABLE