Depreciation and Amortization (COA)
- 535430 Depreciation (Former title: Depreciation-Equipment)
- 535440 Amortization
Note:
Effective for year-end 6/30/2001, these old accounts are no longer valid:
535410 Depreciation-Buildings
535420 Depreciation-Other Structures & Improvements
Agencies
should record all depreciation expense only to account 535430
Depreciation.