State of Texas – Fiscal Management

Manual of Accounts

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Expenditure Object 7885 – Amortized Expenditure-Right to Use Leases/SBITA

 

Object Type: Cash — Other Expenditures
Reference:
Issue Date: 2021-09-01
Revised Date: 2023-05-24

Description


To record amortization of right to use lease assets for GASB 87 and right to use subscription-based IT arrangement assets for GASB 96.



Notes




USAS Values


Appropriation Year 26
USAS Title AMORT EXP-RTU LEASES/SBITA
Object Group 19 – Financial Reporting (Non Expenditures)
USAS Status A
Rev/Exp Category NA – NOT APPLICABLE



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