State of Texas – Fiscal Management

Manual of Accounts

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General Ledger 0321 – Right To Use Asset - Land
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Issue Date: 2021-09-01

Purpose


Reflects the right to use the underlying asset (land) measured at the amount of the initial measurement of the lease liability, plus any payments made to the lessor at or before the commencement of the lease term and certain direct costs.


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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