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.