Recordkeeping, record, how to book capitalized
Capitalized costs represent an intangible asset for businesses and intangible assets are recorded on the asset side of balance sheet.
Capitalized expenditures recorded on an accrual account 1010 who is a master account for the accounting of capitalized expenses.
Below are the various sub-accounts up - you can read more about how to book the respective sub-account by clicking below:
| 1011 | Capitalised expenditure for research and development (FoU) |
| 1012 | Capitalized expenditures for software |
| 1013 | Optional sub-account |
| 1014 | Optional sub-account |
| 1015 | Optional sub-account |
| 1016 | Optional sub-account |
| 1017 | Optional sub-account |
| 1018 | Accumulated depreciation on capitalized |
| 1019 | Accumulated amortization of capitalized expenses |
Go back to the account group 10 Immateriella anläggningstillgångar to see other intangible assets.