Issue Date: 1998-09-01
Revised Date:

Object Type

Non-Cash — USAS Special Accounting Transactions

Reference

Description

To record an uncollectable debt receivable reclassified to an expenditure. For use by governmental funds.

Note

For financial reporting purposes only. See expenditure object 7862, Bad Debt Expense, for non-governmental funds.

USAS Values

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