State of Texas – Fiscal Management

Manual of Accounts

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General Ledger 0626 – BC Right To Use Subscription Asset
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Issue Date: 2022-09-01

Purpose

Reflects the basis conversion (to convert from modified accrual to full accrual basis) for intangible right to use another party’s (a SBITA vendor’s) IT software, which is amortizable over the shorter of the subscription term or the useful life of the underlying IT assets.


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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