534700-534740 - Intangible Assets

  • 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.
  • 534710 Computer Software
    (This account is invalid effective 7-1-2002 and agencies must use the more detailed accounts 534711, 534712, 534713, 534714, 534715, 534720 or 534730 instead.)
  • 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 Software
    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. To include Database software.
     
  • 534715  IT Security Software
    To record the purchase of IT Security Software.  Examples are licenses for filtering, malware, antivirus, Botnet, etc.
     
  • 534720 Mainframe Software
    To record purchase of commercial off the shelf software installed on a mainframe.
  • 534730 Externally Developed Software
  • 534740 Easements