State of Texas – Fiscal Management

Manual of Accounts

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General Ledger 0225 – Allowance for Uncollectible Taxes

 

Issue Date:

Purpose

Reflects balance of a contra asset valuation account used to show the portion of taxes receivable that is not expected to be collected.

USAS Values

Normal Balance Credit
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.



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