Issue Date:

Purpose

Represents governmental fund general long term debt proceeds, amounts equal to the present value of minimum lease payments arising from capital leases, proceeds from the sale of general fixed assets, and operating transfers-in. Such amounts are classified separately from revenues on the governmental operating statement.

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.