Intangible Assets (COA)

• 534710         Computer Software
(This account is invalid effective 7-1-2002 and agencies must use the more detailed accounts 534711 and 534712 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 Softward
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.


• 534720         Mainframe Software
To record purchase of commercial off the shelf software installed on a mainframe.


• 534730         Externally Developed Software
• 534740         Easements