Assets · Capital Assets
1265 Intangible Assets — Amortizable
Since 2026.10
- What it is
- Intangible assets with a finite useful life.
- Accounting standard
- GASB 51. Capitalize when identifiable and above the capitalization threshold.
- Examples
- Purchased or internally developed software; licenses with a fixed term.
- Do not use for
- Subscription-based IT arrangements (1275).
Where it reports on the Cities FTR
| Fund type | FTR line |
|---|---|
| Governmental funds | Form 40 R05 Capital assets: Intangible Assets AmortizableCAP_ASSET_INTANG_ASSETS_AMORT Government-wide item; record in the conversion ledger (980). |
| Government-wide ledger (980) | Form 40 R05 Capital assets: Intangible Assets AmortizableCAP_ASSET_INTANG_ASSETS_AMORT Government-wide item; record in the conversion ledger (980). |
| Enterprise funds (water example) | Form 38 R19 Other Intangible Assets AmortizableENT_INTANG_ASSETS_AMORT Enterprise or internal service column. |
| Internal service funds | Form 38 R19 Other Intangible Assets AmortizableINT_SERV_INTANG_ASSETS_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.