State of Texas – Fiscal Management

Manual of Accounts

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General Ledger 0324 – Right to Use Asset - Buildings - Amort
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Issue Date: 2021-09-01

Purpose


A contra asset account used to report the cumulated charges against the intangible right to use the asset (buildings) over the shorter of the lease term or the useful life of the underlying asset.


USAS Values


Normal Balance Credit
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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