State of Texas – Fiscal Management

Manual of Accounts

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General Ledger 0622 – BC Right to Use Asset - Land - Amort
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Issue Date: 2021-09-01

Purpose

Reflects the basis conversion (to convert from modified accrual to full accrual basis) for a contra asset account used to report the cumulated charges against the intangible right to use the asset (land) over the lease term.


USAS Values

Normal Balance Credit
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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