State Administrative Manual
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SAM - Chapter 7600 

7625     INTANGIBLE ASSETS 
(Revised 06/05)

ACCOUNT NO. 2400, Intangible Assets

A summary account of intangible assets used for financial reporting purposes (Account 2410 and 2490).

ACCOUNT NO. 2410, Intangible Assets

Shows the cost of state-owned intangible assets.  Intangible assets include copyrights and patents. 

ACCOUNT NO. 2490, Accumulated Amortization–Intangible Assets (Credit Balance)

Shows accumulated amortization on intangible assets. 

 

Updated : 7/10/2007