State of Texas – Fiscal Management

Manual of Accounts

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Expenditure Object 7840 – Net Change in Asset Retirement Obligation
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Object Type: Non-Cash — USAS Special Accounting Transactions
Reference:
Issue Date: 2019-09-01
Revised Date:

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.

Notes

USAS Values

Appropriation Year 26
USAS Title NET CHNG IN ASSET RETIREMENT OBLIGATION
Object Group 19 – Financial Reporting (Non Expenditures)
USAS Status A
Rev/Exp Category NA – NOT APPLICABLE



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