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534700-534740 - Intangible Assets
534700 Other Intangible Assets Former title is Intangible assets. To record expenditures for copyrights, trademarks, patents and land use rights (e.g., water, timber and mineral), or any other intangible asset not recorded in a more specific account. Land use rights purchased with property should be included with the cost of the property and not be broken out as a separate expenditure. This account should not be used to record easements or computer software expenditures for which there are separate 5347xx NCAS accounts.
534710 Computer Software (This account is invalid effective 7-1-2002 and agencies must use the more detailed accounts 534711, 534712, 534713, 534714, 534715, 534720 or 534730 instead.)
534711 Non-WAN Computer Software To record the purchase of commercial off the shelf software not recorded in a more specific account such as 534712, 534713, 534714, 534715, or 534720.
534712 WAN Computer Software To record charges for software purchased separately from a WAN equipment purchase.
534713 Personal Computer Software Purchases To record purchase of commercial off the shelf software loaded on a laptop or desktop personal computer.
534714 Server Software Purchases To record purchase of commercial off the shelf software installed on a server. To include Database software.
534715 IT Security Software To record the purchase of IT Security Software. Examples are licenses for filtering, malware, antivirus, Botnet, etc.
534716 Subscription Arrangements (SBITA) Outlay This account represents capitalizable costs during the fiscal year related to subscription-based IT arrangements for services accounted for under GASB Statement 96. This account is for use by governmental and proprietary funds, including component units of the State of North Carolina. These costs must be capitalized as part of 127540 SBITA asset at year end.
534720 Mainframe Software To record purchase of commercial off the shelf software installed on a mainframe.
