State of Texas – Fiscal Management

Manual of Accounts

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General Ledger 0648 – BC Right to Use Asset - Equipment
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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 (equipment), 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.



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