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SAM - Chapter 10400

10433     ACCOUNT NO. 2339 - ACCUMULATED DEPRECIATION IMPROVEMENTS OTHER 
THAN BUILDINGS

(Revised 06/05)
 
Normal Balance:  Credit
 
Purpose:  This account shows the depreciated portion of the cost of improvements, other than buildings.
 
Subsidiaries:  Property Ledger
 
Normal Entries:
Entry No. Debits Entry No. Credits
Entries to this account will usually be made by special journal entries as circumstances require.

 

Updated : 7/9/2007