State of Texas – Fiscal Management

Manual of Accounts

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General Ledger 0640 – Basis Conversion Accumulated Depreciation -- Infrastructure

 

Issue Date:

Purpose


Reflects the basis conversion (to convert from modified accrual to full accrual basis) for accumulated depreciation of exhaustible infrastructure and reflects the expiration of the estimated service life.

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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