State of Texas – Fiscal Management

Manual of Accounts

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General Ledger 0391 – Other Intangible Capital Assets - Permanent

 

Issue Date:

Purpose

Reflects the cost of intangible property (such as patents, copyrights and trademarks) that have an unlimited useful life.

USAS Values

Normal Balance Debit
Account Type Real
GL Posting Level Summary 1 [?]
Summary 1 elements posted: Agy, GL, Fund, NACUBO Subfund, T-Code, Grant No. and Phase, AGL, FY, AY, DR/CR Ind. and Appd Fund.



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