State of Texas – Fiscal Management

Manual of Accounts

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Expenditure Object 7862 – Bad Debt Expense

 

Object Type: Non-Cash — USAS Special Accounting Transactions
Reference:
Issue Date: 1993-09-01
Revised Date:

Description


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

Expenditure code 7862 includes, but is NOT limited to:

  • Bad Debt Expense


Notes


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


USAS Values


Appropriation Year 26
USAS Title BAD DEBT EXPENSE
Object Group 19 – Financial Reporting (Non Expenditures)
USAS Status A
Rev/Exp Category NA – NOT APPLICABLE



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