| Issue Date: |
|---|
Purpose
Reflects the basis conversion (to convert from modified accrual to full accrual basis) non-current portion of unamortized discounted general obligation bond proceeds over the face value (excluding accrued interest and issuance costs).
USAS Values
| Normal Balance | Debit |
|---|---|
| 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.