Texas Comptroller of Public Accounts
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General Ledger 0310 – Advances to Other Governments
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Issue Date:
Purpose
Reflects balance of non-current portion of a legally authorized long-term loan by the agency to another state fund or agency. If it is between funds within the agency's report the receiving fund must show a liability account (Advance From...).
USAS Values
Normal Balance
Debit
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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