| Issue Date: |
|---|
Purpose
Reflects amounts for which asset criteria have been met, but revenue recognition criteria have not been met. Typically represents fees/other receipts collected not legally due earned at a particular point in time and may appear in governmental and proprietary 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.