State of Texas – Fiscal Management

Manual of Accounts

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General Ledger 0300 – Deferred Charges
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Inactive

This account is inactive. Please see the notes section for further information regarding the inactive status. Recently inactivated accounts may remain active in USAS for a period of time to complete outstanding transactions or for other accounting purposes.

Issue Date:

Purpose

Records and reports materially large asset balances that represent cash expenditures where benefits will be in succeeding periods. Also considered as pre-paid expenses. Inactivated 8/1/2014.


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.



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