Depreciation Account Codes

Corresponding Policy: See ‘Depreciation of Capital Assets’ policy.
Corresponding Forms: N/A
Process: Seeking Additional Help on what Account Code to Use for Depreciation

The following provides, by each account code for fixed assets, the associated account codes for accumulated depreciation and depreciation expense, and allowable asset types:

Account Code	Description	Data Entry	Accum Depr	Depr Expense	Asty Codes
Account Type 18 - Fixed Assets/Acc Depreciation
A8000	Fixed Assets	N
A8001	Personal Property	N
A8010	Equipment	N
A8011	Equipment	Y	A8511	80511	NB-NK,NN-NT
A8012	Vehicles	Y	A8512	80512	NV,NX,NY,NZ
A8014	Construction in Progress (Equip)	Y			NB-NK,NN-NZ
A8015	Vessels	Y	A8515	80515	NW
A8030	Collections	N
A8031	Museum Collections	Y			NM
A8032	Works of Art & Historical Treasures	Y			NA
A8033	Library Special Collections	Y			NA
A8040	Library	N
A8042	Library Books (General)	Y			NL
A8100	Real Property	N
A8110	Buildings	N
A8111	Buildings	Y	A8611	80611	BA-HL,JG-KL,M%,OG-TL
A8112	Construction in Progress (Building)	Y
A8120	Land	N
A8121	Land	Y			LA
A8122	Easements/Right of Ways	Y			LA
A8123	Land Improvements (non-depreciable)	Y			LA
A8124	Land Improvements (depreciable)	Y	A8624	80624	LD
A8125	Construction in Progress (Land Imp)	Y			LA, LD
A8130	Improvement Other Than Buildings	N
A8131	Improvement Other Than Buildings	Y	A8631	80631	IO
A8132	Construction in Progress (IOTB)	Y			IO
A8140	Infrastructure	N
A8141	Infrastructure	Y	A8641	80641	IE-IW
A8142	Construction in Progress (Infrastr)	Y			IE-IW