| Issue Date: |
|---|
Purpose
Reflects the basis conversion (to convert from modified accrual to full accrual basis) for intangible property (such as land use rights, including easements, mineral rights, timber rights, developments rights and water rights) that have a limited useful life.
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.