State of Texas – Fiscal Management

Manual of Accounts

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General Ledger 0396 – Accumulated Amortization - Computer Software - Intangible
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Issue Date:

Purpose

A contra asset account used to report the cumulated charges against the intangible computer software over the estimated useful life of computer software.


USAS Values

Normal Balance Credit
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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