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.