Issue Date:

Purpose

Represents a general ledger account supported by an aggregate of individual account balances representing expenses incurred and paid by sub-recipients after liabilities are incurred and then passed-through by primary recipient.

USAS Values

Normal Balance Debit
Account Type Nominal
GL Posting Level Detail [?]
Detail elements posted: Agy, GL, Fund, NACUBO Subfund, T-Code, Grant No. and Phase, AGL, FY, AY, DR/CR Ind., Appd Fund, COBJ, AOBJ, Appn, Proj No. and Phase, PCA, Index, Pgm Code, Org Code, Direct/Indirect Indicator, NACUBO Function, Contract No., Subgrantee and Agy Codes 1 - 3.