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.