Institutional Accounts

6500-6589 Series: Amortization and Depreciation Expenditures

6500 - Amortization Bond Issuance Cst  
A periodic allocation of the bond issuance costs over the term of the bond.
6501 - Amortization Licenses  
Amortization expense software license agreement.
6510 - Depreciation Land Improvements  
A periodic allocation of the estimated costs of expiring land improvements.
6515 - Depreciation Infrastructure  
A periodic allocation of the estimated costs of expiring infrastructure.
6520 - Depreciation Buildings  
A periodic allocation of the estimated costs of expiring buildings.
6530 - Depreciation Movable Equipment  
A periodic allocation of the estimated cost of expiring movable equipment.
6540 - Depreciation Computer Software  
A periodic allocation of the estimated cost of expiring computer software.

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