State of Texas – Fiscal Management

Manual of Accounts

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General Ledger 1543 – BC CL Hedging Derivative Instrument Liability
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Issue Date:

Purpose


Reflects the liability position (negative fair value) of a hedging derivative that is related to a governmental fund and has a maturity of one year or less as of the fiscal year end.


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.



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