Part III - UNM Finance: Practical Applications

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Standard Accounting Resource Manual (SARM)

MSC 0000 00
1 University of New Mexico
Albuquerque, NM 87131

Software

Software belongs in account 3140.  The following items, however, are not software: 

6310-Internet Fees Gen
Services accessed online, including computer programs that are rented or leased are expensed here.

6315-Electronic Databases
Databases that are stored, serviced, and maintained by others for a fee are expensed here.