GENERAL
LEDGER
CODE |
TITLE AND DEFINITION
|
400. |
Expenditures :
All expenditures and expenses requiring the disbursement of cash post to this control account. The expenditure object code serves to identify the proper subsidiary account.
|
462. |
Depreciation Expense - Buildings :
Debits to this account record the expiration of the estimated service life of buildings. This account may be used by lump-sum agencies if they choose to record depreciation of fixed assets. This account may NOT be used by non-lump-sum agencies at this time.
|
464. |
Depreciation Expense - Improvements Other than Buildings :
Debits to this account record the expiration of the estimated service life of improvements other than buildings. This account may be used by lump-sum agencies if they choose to record depreciation of these fixed assets. This account may NOT be used by non-lump-sum agencies at this time.
|
466. |
Depreciation Expense - Machinery and Equipment :
Debits to this account record the expiration of the estimated service life of machinery and equipment. This account may be used by lump-sum agencies if they choose to record depreciation of fixed assets. This account may NOT be used by non-lump-sum agencies at this time.
|