State of Texas – Fiscal Management

Manual of Accounts

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General Ledger 0621 – BC Right To Use Asset - Land
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Issue Date: 2021-09-01

Purpose

Reflects the basis conversion (to convert from modified accrual to full accrual basis) for intangible right to use the underlying asset (land) , which is amortizable over the lease term.


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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