Issue Date:

Purpose

Reflects the basis conversion (to convert from modified accrual to full accrual basis) for infrastructure that is depreciable, which would be infrastructure not reported using the modified approach and does not qualify as nondepreciable and is exhaustible.

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.