| Issue Date: |
|---|
Purpose
A USAS general ledger account used as an offset account to general ledger account 5500 -Expenditure Control - Cash. It is used to cancel the GAAP expenditure recognition effect for a non-cash expenditure transaction, which must be recorded as an expenditure to comply with the state's constitutional cash basis of accounting.
USAS Values
| Normal Balance | Credit |
|---|---|
| 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.