| Issue Date: |
|---|
Purpose
Represents the basis conversion (to convert from modified accrual to full accrual basis) portion of governmental fund general long-term debt proceeds, equal to 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 a 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.