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 (buildings), which is amortizable over the shorter of the lease term or the useful life of the underlying asset.

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.