Issue Date: 2019-09-01
Revised Date: 2021-09-01

Object Type

Non-Cash — Other Expenditures

Reference

Description

To reclass loss and sale of capital assets code 3877 per GASB 34 to Statewide Other Expense on the Governmental-Wide Statement of Activities for Enterprise Funds (Fund Type 05) in the ACFR.

Note

Restricted for use to the Financial Reporting Section of the Comptroller of Public Accounts (Agency 902; 090-098) only.

USAS Values

Appropriation Year 25
USAS Title STWD OTHER EXPENSE
Object Group 25 – ACFR Statewide Related
USAS Status A
Rev/Exp Category 04 – OTHER EXPENDITURES