Issue Date:

Purpose

Reflects the basis conversion (to convert from modified accrual to full accrual basis) non-current portion for capital leases 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 the 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.