State of Texas – Fiscal Management

Manual of Accounts

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General Ledger 0387 – Land Use Rights - Permanent
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Issue Date:

Purpose


Reflects the cost of intangible property (such as land use rights including easements, mineral rights, timber rights, development rights and water rights) that have an unlimited useful life.

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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