NCFS Chart of Accounts Sortable by Type
| Title | Description |
|---|---|
| 12753000 Computer Software | Includes purchased or licensed software, internally generated software and websites. |
| 12754000 Subscription (SBITA) Asset | This account represents the value of the intangible asset for subscription-based IT arrangements for services under GASB Statement 96. This account is for use by governmental and proprietary funds, including component units of the State of North Carolina. The value in this account should include all capitalizable costs applicable under GASB Statement 96. See OSC Statewide Accounting Policy 105.7 and the GASB 96 Financial Reporting Update for further details. |
| 12755000 Right to Use PPP/SCA Asset | This account is used by an operator in a PPP/SCA arrangement according to GASB 94 and represents the value of an intangible right to use an underlying PPP/SCA asset according to GASB Statement 94. |
| 12780000 Construction In Progress | This account consists of the total project costs from inception to the current date. This is a cumulative figure composed of prior and current year project costs. These figures are available from the Capital Improvement Fund Budget Code. |
| 12782000 Patents in Development | Patents in Development |
| 12783000 Computer Software in Development | Computer Software in Development |
| 12790000 Accumulated Depreciation - NC DOT Highway Network | Accumulated Depreciation - NC DOT Highway Network |
| 12791000 Accumulated Depreciation - Buildings | Accumulated Depreciation - Buildings |
| 12791100 Accumulated Depreciation - Leasehold Improvements | Accumulated Depreciation - Leasehold Improvements |
| 12792000 Accumulated Depreciation - Other Structures and Improvements | Accumulated Depreciation - Other Structures and Improvements |
| 12793000 Accumulated Depreciation - Motor Vehicles & Motorized Equipment | Accumulated Depreciation - Motor Vehicles & Motorized Equipment |
| 12793100 Accumulated Depreciation - Landscaping | Accumulated Depreciation - Landscaping |
| 12793200 Accumulated Depreciation - Towers, Tanks, Wells | Accumulated Depreciation - Towers, Tanks, Wells |
| 12793300 Accumulated Depreciation - Fences | Accumulated Depreciation - Fences |
| 12793400 Accumulated Depreciation - Parking areas | Accumulated Depreciation - Parking areas |
| 12793500 Accumulated Depreciation - Furniture | Accumulated Depreciation - Furniture |
| 12793600 Accumulated Depreciation - Equipment | Accumulated Depreciation - Equipment |
| 12793700 Accumulated Depreciation - Livestock and Other Animals | Accumulated Depreciation - Livestock and Other Animals |
| 12794000 Accumulated Depreciation - Art, Literature, and Artifacts | Accumulated Depreciation - Art, Literature, and Artifacts |
| 12795000 Accumulated Amortization – Other Intangible Assets | Accumulated Amortization – Other Intangible Assets |
| 12795100 Accumulated Amortization – Patents | Accumulated Amortization – Patents |
| 12795200 Accumulated Amortization – Computer Software | Accumulated Amortization – Computer Software |
| 12796000 Accumulated Depreciation - Roads Systems (non-DOT) | Accumulated Depreciation - Roads Systems (non-DOT) |
| 12796100 Accumulated Depreciation - Bridges | Accumulated Depreciation - Bridges |
| 12796200 Accumulated Depreciation - Utility Systems | Accumulated Depreciation - Utility Systems |