State of Texas – Fiscal Management

Manual of Accounts

PreviousNext

Expenditure Object 7873 – Amortization Expense - Government Combinations
Skip to main content Skip to footer site map

 

Object Type: Cash — None
Reference: TX Education Code sec. 85.11, 85.23 and 51.352.
Issue Date: 2013-10-15
Revised Date:

Description


This object is to specifically record the amortization of intangibles related  to government combinations under GASB 69.  It is not intended to be used to record amortization expense of intangibles that are reported in the Capital Asset Note (Note 2) or any other kinds of intangibles.


Notes




USAS Values


Appropriation Year 26
USAS Title AMORT EXP-GOV COMBINATIONS
Object Group 19 – Financial Reporting (Non Expenditures)
USAS Status A
Rev/Exp Category NA – NOT APPLICABLE



Accessibility Policy