Telecommunications
Spectrum License Capitalization
Recording the acquisition of a 4G/5G spectrum license from the regulator.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Intangible Assets — Spectrum License | Asset (+) | 80,000,000.00 | - |
| Cash / License Payable to Regulator | Asset/Liability (-) | - | 80,000,000.00 |
💡 Accountant's Note
Spectrum is the most valuable asset of a mobile operator. License costs are capitalized as an intangible asset and amortized over the license period (typically 15-25 years for 4G/5G).
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