Issue Date:

Purpose

Represents amounts owed to the federal government but not yet paid at a particular point in time. This account may appear in all fund types.

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.