Texas Comptroller of Public Accounts
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General Ledger 0255 – Allowance for Uncollectible Loans and Contracts
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Issue Date:
Purpose
A contra asset valuation account showing the portion of loans and contracts receivable not expected to be collected.
USAS Values
Normal Balance
Credit
Account Type
Real
GL Posting Level
Summary 1
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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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