Issue Date:

Purpose

Reflects the basis conversion (to convert from modified accrual to full accrual basis) for a contra asset account used to report the cumulated charges against intangible land use rights-term over the estimated useful life of land use rights-term.

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.