Issue Date:

Purpose

Reflects the basis conversion (to convert from modified accrual to full accrual basis) of capital lease obligations the agency owes in exchange for use of property, plant or equipment. This account presents the minimum lease obligation due on long-term capital leases without interest.

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.