Intangible Assets (COA)

• 534700        Other Intangible Assets
  Former title is Intangible assets.  To record expenditures for copyrights, trademarks, patents and land use rights (e.g., water, timber and mineral), or any other intangible asset not recorded in a more specific account.  Land use rights purchased with property should be included with the cost of the property and not be broken out as a separate expenditure. This account should not be used to record easements or computer software expenditures for which there are separate 5347xx  NCAS accounts.



• 534711         Non-WAN Computer Software
To record the purchase of commercial off the shelf software not recorded in a more specific account such as 534712, 534713, 534714, 534715, or 534720.


• 534712         WAN Computer Softward
To record charges for software purchased separately from a WAN equipment purchase.


• 534713         Personal Computer Software Purchases
To record purchase of commercial off the shelf software loaded on a laptop or desktop personal computer.


• 534714         Server Software Purchases
To record purchase of commercial off the shelf software installed on a server.


• 534720         Mainframe Software
To record purchase of commercial off the shelf software installed on a mainframe.


• 534730         Externally Developed Software
• 534740         Easements