Issue Date: 2013-10-15
Revised Date:

Object Type

Cash — None

Reference

TX Education Code sec. 85.11, 85.23 and 51.352.

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.

Note

USAS Values

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