Issue Date:

Purpose

Represents U.S. Government obligation cash equivalents with constraints that were imposed either externally by auditors, grantors contributors or laws or regulations of other governments; or by law through constitutional provisions or enabling legislation.

USAS Values

Normal Balance Debit
Account Type Real
GL Posting Level Summary 1 [?]
Summary 1 elements posted: Agy, GL, Fund, NACUBO Subfund, T-Code, Grant No. and Phase, AGL, FY, AY, DR/CR Ind. and Appd Fund.