Issue Date:

Purpose

Represents the basis conversion (to convert from modified accrual to full accrual basis) portion of restricted net position for public finance authority programs.

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.