ENTRY NO. 21 - [CAPITAL ASSETS ARE WRITTEN OFF] - 10521-OCT-2015

(Revised: 10/2015)

This entry is to record capital assets that are written off.

Journal Entry for capital assets written off:

Debit:
5200 Investment in Capital Assets

Credit:
2321 Buildings
2331 Improvements Other than Buildings

2333 Utility Plant in Service
2341 Equipment
2361 Infrastructure-Non-depreciable
2362 Infrastructure-Depreciable
2411 Computer Software–Amortizable

2412 Land Use Rights–Amortizable
2413 Patents, Copyrights, Trademarks–Amortizable

2414 Other Intangible Assets–Amortizable
2422 Land Use Rights–Non-Amortizable
2423 Patents, Copyrights, Trademarks–Non-Amortizable

 2424 Other Intangible Assets–Non-Amortizable