State of Texas – Fiscal Management

Manual of Accounts

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General Ledger 0397 – Accumulated Amortization - Other Intangible Capital Assets

 

Issue Date:

Purpose

A contra asset account used to report the cumulated charges against other intangible capital assets over the estimated useful life of other intangible capital assets.

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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