| 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.