| Issue Date: |
|---|
Purpose
Reflects amounts the agency owes in exchange for the use of property, plant or equipment. Such use must meet the criteria in Financial Accounting Standards (FAS) No. 13 for lease capitalization. This account represents the minimum lease payments due on long term capital leases (interest is not included), and may appear in the proprietary fund types and the general long term debt account group.
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.