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 encumbered college/university funds do not represent available expendable financial resources. Inactivated in September 1, 2002.
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.