| Issue Date: |
|---|
Purpose
Represents the noncurrent portion of a long term debt owed by the agency to another government. If it is between funds within the agency's report it must be offset by an asset account (Advance To...) in the lending fund
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.