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 [?]
Summary 1 elements posted: Agy, GL, Fund, NACUBO Subfund, T-Code, Grant No. and Phase, AGL, FY, AY, DR/CR Ind. and Appd Fund.