02.165 Depreciation Expense (80500-80699)
80511 Depreciation Expense - Equipment
(See associated asset account A8011 and accumulated depreciation account A8511.)
80512 Depreciation Expense - Vehicles
(See associated asset account A8012 and accumulated depreciation account A8512.)
80515 Depreciation Expense - Vessels
(See associated asset account A8015 and accumulated depreciation account A8515.)
80542 Depreciation Expense - Library Books (General)
(See associated asset account A8042 and accumulated depreciation account A8542.)
80611 Depreciation Expense - Buildings
(See associated asset account A8111 and accumulated depreciation account A8611.)
80624 Depreciation Expense - Land Improvements
(See associated asset account A8124 and accumulated depreciation account A8624.)
80631 Depreciation Expense - Improvements Other Than Buildings (IOTBs)
(See associated asset account A8131 and accumulated depreciation account A8631.)
80641 Depreciation Expense - Infrastructure
(See associated asset account A8141 and accumulated depreciation account A8641.)
80671 Depreciation Expense – Leasehold Improvements
80780 Amort Exp-Right of Use Lease Assets
Establishes roll-up account for all ROU amortization expense accounts.
80781 Amort Exp-ROU Equipment
To record right-of-use (ROU) lease amortization expense in the central reporting fund for equipment leases that meet GASB 87 eligibility criteria. Account is used exclusively by Financial and Reporting unit.
80782 Amort Exp-FOU Vehicle
To record right-of-use (ROU) lease amortization expense in the central reporting fund for vehicle leases that meet GASB 87 eligibility criteria. Account is used exclusively by Financial and Reporting unit..
80783 Amort Exp-ROU Library Materials
To record right-of-use (ROU) lease amortization expense in the central reporting fund for library materials leases that meet GASB 87 eligibility criteria. Account is used exclusively by Financial and Reporting unit..
80784 Amort Exp-ROU Building/Space
To record right-of-use (ROU) lease amortization expense in the central reporting fund for building/space leases that meet GASB 87 eligibility criteria. Account is used exclusively by Financial and Reporting unit..
80785 Amort Exp-ROU Land
To record right-of-use (ROU) lease amortization expense in the central reporting fund for land leases that meet GASB 87 eligibility criteria. Account is used exclusively by Financial and Reporting unit..
80786 Amort Exp-ROU IOTB
To record right-of-use (ROU) lease amortization expense in the central reporting fund for IOTB leases that meet GASB 87 eligibility criteria. Account is used exclusively by Financial and Reporting unit..
80787 Amort Exp-ROU Infrastructure
To record right-of-use (ROU) lease amortization expense in the central reporting fund for infrastructure leases that meet GASB 87 eligibility criteria. Account is used exclusively by Financial and Reporting unit..
80800 Amort Exp-Right of Use SBITA Assets
Roll-up account for amortization expense of right of use assets related to Subscription-Based IT Arrangements (SBITA) per GASB 96.
80801 Amort Exp-ROU SBITA
Account for amortization expense of right of use assets related to Subscription-Based IT Arrangements (SBITA) per GASB 96. This account is used exclusively by the Financial Accounting and Reporting unit.
