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 a limited 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.