State of Texas – Fiscal Management

Manual of Accounts

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General Ledger 2225 – Fund Balance -- Net Investment in Plant

Inactive

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


Fund balance representing excess of carrying value of (plant) assets over associated long term liabilities. Increased through acquisition of plant assets, less associated liabilities, as well as liquidation of debt incurred for plant purposes. Decreased through disposal of assets. Inactivated 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.



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