Corresponding Policy: See ‘/wiki/spaces/~655483049/pages/988021384’ 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 | ||