Issue Date:

Purpose

Represents liabilities, not otherwise classified, in which specific identification is not material in relation to presentation of the specifically identified liabilities and other accounts. It represents debt or responsibility that is owed or assumed that is not specifically categorized.

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.