State of Texas – Fiscal Management

Manual of Accounts

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Expenditure Object 7877 – Amortization Expense- Land Use Rights- Term
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Object Type: Cash — Other Expenditures
Reference:
Issue Date: 2009-09-01
Revised Date:

Description


To record amortization expense for capitalized Land Use Rights - Term.


Notes


This code does NOT include:

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


USAS Values


Appropriation Year 26
USAS Title AMORTIZATION EXP-LAND USE RIGHTS-TERM
Object Group 19 – Financial Reporting (Non Expenditures)
USAS Status A
Rev/Exp Category NA – NOT APPLICABLE



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