State of Texas – Fiscal Management

Manual of Accounts

PreviousNext

Expenditure Object 7868 – Uncollectable Debt

 

Object Type: Non-Cash — USAS Special Accounting Transactions
Reference:
Issue Date: 1998-09-01
Revised Date:

Description


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


Notes


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


USAS Values


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



Accessibility Policy