Issue Date:

Purpose

Reflects balance of amounts due the reporting agency from another government, except the federal government. These amounts may represent intergovernmental grants, entitlements or shared revenues. They may also represent taxes collected for the reporting government by an intermediary collecting government, loans and charges for goods or services rendered by the reporting government for another government.

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.