This account is inactive. Please see the notes section for further information regarding the inactive status. Recently inactivated accounts may remain active in USAS for a period of time to complete outstanding transactions or for other accounting purposes.

Issue Date:

Purpose

Segregates a portion of fund balance to indicate that, under the purchases method, consumable inventories (materials and supplies) do not represent expendable available financial resources even though they are a component of net current assets.  Inactivated 9-1-11.

USAS Values

Normal Balance Credit
Account Type Real
GL Posting Level Summary 1 [?]