State of Texas – Fiscal Management

Manual of Accounts

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General Ledger 0482 – Deferred Outflow of Resources
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Issue Date:

Purpose

This GL account is used to record a consumption of net assets applicable to future reporting period(s). Assets are defined by GASB as resources with present service capacity that the government presently controls.


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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