Issue Date:

Purpose

Reflects the cost of property such as desks, computers and copiers that does not lose its identity when removed from its location and is not changed materially or consumed immediately (e.g., within one year) by use. Includes tractors and trailers.

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.