Issue Date: 2019-09-01
Revised Date:

Object Type

Non-Cash — USAS Special Accounting Transactions

Reference

Description

To record the net changes in asset retirement obligations. This is a non-cash code used for financial reporting purposes to record the net changes in asset retirement obligations in accordance with the GASB Statement 83, Accounting and Financial Reporting for Asset Retirement Obligations.

Note

USAS Values

Appropriation Year 20
USAS Title NET CHNG IN ASSET RETIREMENT OBLIGATION
Object Group 19 – Financial Reporting (Non Expenditures)
USAS Status A
Rev/Exp Category NA – NOT APPLICABLE