Chart of Accounts - 07/01/13 and Later - General Accounting Office

PARTARIZONA ACCOUNTING MANUALAND SECTIONIV-A-1PAGE8DATE07/01/13SUBJECTCOMPTROLLER GENERAL LEDGERFY 14 CHART OF ACCOUNTSFIXED ASSETS (Cont’d)GAAP GAAP Normal Account AccountCat Class Account Balance Title Definition/Use8 82 0856 D Improvements Other ThanBuildings8 82 0857 D Improvements Other ThanBuildings COP Financed8 83 0858 D Infrastructure – Highway & Road8 83 0859 D Infrastructure – Bridge8 83 0860 D Infrastructure – Other8 84 0861 D Construction in Progress8 84 0862 D Construction in Progress COPFinanced8 85 0864 C Accumulated Depreciation –Leasehold Improvements8 85 0865 C Accumulated Depreciation –Vehicles8 85 0866 C Accumulated Depreciation –Furniture8 85 0867 C Accumulated Depreciation –Equipment8 85 0868 C Accumulated Depreciation – EDPEquipment8 85 0869 C Accumulated Amortization –Software, Website8 85 0870 C Accumulated Depreciation –Telecomm.8 85 0871 C Accumulated Depreciation –Buildings8 85 0872 C Accumulated Depreciation –Improvements Other thanBuildings8 85 0874 C Accumulated Depreciation –Other8 85 0875 C Accumulated Depreciation –Works of Art & HistoricalTreasures8 85 0876 C Accumulated Depreciation –Infrastructure – Highways &Roads8 85 0877 C Accumulated Depreciation –Infrastructure – Bridges8 85 0878 C Accumulated Depreciation –Infrastructure – Other8 85 0879 C Accumulated Amortization –Other Intangible Capital Assets8 86 0880 D Other