State of Texas – Fiscal Management

Manual of Accounts

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General Ledger 1715 – Basis Conversion Non-current -- Capital Leases Obligations
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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.



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