State of Texas – Fiscal Management

Manual of Accounts

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General Ledger 0328 – Accumulated Depreciation -- Facilities and Other Improvements
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Issue Date:

Purpose

Reflects the accumulation of systematic and rational allocations of the estimated cost of using facilities and other improvements.

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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