ACCOUNT NUMBER 2423, PATENTS, COPYRIGHTS, TRADEMARKS–NON-AMORTIZABLE - 10435.5
(New: 09/2010)
Normal Balance: Debit
Purpose: This account shows the cost or appraised value of state-owned non- amortizable (i.e., with an indefinite useful life) patents, copyrights and trademarks under the jurisdiction of the particular department.
Subsidiaries: Property Ledger
Normal Entries:
|
Entry Number |
Debits |
Entry Number |
Credits |
| 20. | Patents, copyrights and trademarks are acquired | 21. | Patents, copyrights and trademarks are disposed of. |
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