Texas Comptroller of Public Accounts
| Object Type: Non-Cash — None |
| Reference: |
| Issue Date: 2025-06-06 |
| Revised Date: |
To record losses on Public-Private and Public-Public Partnerships (PPP), according to the criteria in GASB Statement #94 and the definition of a special item in GASB Statement #34.
| Appropriation Year | 26 |
|---|---|
| USAS Title | PPP LOSS - SPECIAL ITEM |
| Object Group | 19 – Financial Reporting (Non Expenditures) |
| USAS Status | A |
| Rev/Exp Category | NA – NOT APPLICABLE |