Chart of Accounts of Uzbekistan
Find an account by its code or name. Click an account to see its sub-accounts and related documents. Account types: asset, liability, contra-asset, contra-equity, transit (closed at the end of the period) and off-balance.
1.1Assets: non-current
Contra-asset account: reduces the value of the intangible assets in 0400.
- 0510Amortization of patents, licenses and know-how
- 0520Amortization of trade names, trademarks and industrial designs
- 0530Amortization of software
- 0540Amortization of rights to use land and natural resources
- 0560Amortization of franchising
- 0570Amortization of copyrights
- 0590Amortization of other intangible assets
Source: NAS No. 21 “Chart of Accounts for business entities and instructions for its application” (order of the Minister of Economy and Finance of the Republic of Uzbekistan No. 191 of 14 November 2024, registered by the Ministry of Justice on 27 December 2024 under No. 3593, in force from 1 January 2025). Account numbers and types follow the official text; the names are translations. Where an English name is not yet available, the official Uzbek name is shown.