| 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.