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Section 02.165: Account Codes -- Depreciation Expense (80500-80699)


The following account codes are used to record depreciation expense of fixed assets. They are used to record an asset's depreciation expense in the asset's capitalization fund (either in the Net Investment in Plant fund 890000 or in a proprietary fund) and depreciation organization, program and optional activity/location code. Each of the depreciable asset accounts in the A80xx/A81xx series of account have an associated accumulated depreciation contra asset account code in the A85xx/A86xx series of account. Each accumulated depreciation account in the A85xx/A86xx series of account have an associated depreciation expense account in the below account type 78, account series (805xx/806xx).
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 - 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.)
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