Assets · Capital Assets
1255 Accumulated Amortization
Since 2026.10
- What it is
- Accumulated amortization of intangible, lease, and subscription assets (a contra account).
- Accounting standard
- GASB 51, 87, and 96 assets are amortized over the shorter of useful life or term.
- Examples
- Amortization of software, right-to-use lease assets, and SBITA assets.
- Do not use for
- Depreciation of tangible assets (1250).
Where it reports on the Cities FTR
| Fund type | FTR line |
|---|---|
| Governmental funds | Form 40 R09 Capital assets: Less Accumulated Depreciation AmortizationCAP_ASSET_ACCUM_DEPRE_AMORT Government-wide item; record in the conversion ledger (980). |
| Government-wide ledger (980) | Form 40 R09 Capital assets: Less Accumulated Depreciation AmortizationCAP_ASSET_ACCUM_DEPRE_AMORT Government-wide item; record in the conversion ledger (980). |
| Enterprise funds (water example) | Form 38 R23 Less Accumulated Depreciation AmortizationENT_ACCUM_DEPRE_AMORT Enterprise or internal service column. |
| Internal service funds | Form 38 R23 Less Accumulated Depreciation AmortizationINT_SERV_ACCUM_DEPRE_AMORT Enterprise or internal service column. |
| Fiduciary funds (pension trust example) | Form 39 R15.6 Other Capital Assets Net of DepreciationPEN_OTHER_EE_BEN_TRUST_CAP_ASSETS_NET Column for the trust or custodial fund type. |
Enterprise placement is shown for a water fund; other enterprise funds use the same line on their own form. Check any combination in the FTR finder.