10435 ACCOUNT NO. 2410 - INTANGIBLE ASSETS
(Revised 5/87)
Normal Balance: Debit
Purpose: This account shows the cost or appraised value of state owned intangible assets. Intangible assets include copyrights and patents.
Subsidiaries: Property Ledger
Normal Entries:
| Entry No. |
Debits |
Entry No. |
Credits |
| 20. Intangible asset is acquired. |
21. Intangible asset is disposed of. |