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.