Issue Date: 1993-09-01
Revised Date:

Object Type

Non-Cash — USAS Special Accounting Transactions

Reference

Description

To record bad debt expense. For use by non-governmental funds.

Expenditure code 7862 includes, but is NOT limited to:

  • Bad Debt Expense

Note

For financial reporting purposes only. See expenditure object 7868, Uncollectable Debt, for governmental funds.

USAS Values

Appropriation Year 20
USAS Title BAD DEBT EXPENSE
Object Group 19 – Financial Reporting (Non Expenditures)
USAS Status A
Rev/Exp Category NA – NOT APPLICABLE