Issue Date:

Purpose

Reflects the basis conversion (to convert from modified accrual to full accrual basis) portion of unamortized premium revenue bonds payable proceeds over their face value.

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.