| Issue Date: |
|---|
Purpose
An offsetting account for Agency Estimated Revenue Budget (General Ledger Code 9090) and Agency Estimated Expenditure Budget (General Ledger Code 9091). Its purpose is to maintain the integrity of the double entry method; it has no accounting significance.
USAS Values
| Normal Balance | Debit |
|---|---|
| Account Type | Nominal |
| GL Posting Level | Summary 2 [?] |
Summary 2 elements posted: Agy, GL, Fund, NACUBO Subfund, T-Code, Grant No. and Phase, AGL, FY, AY, DR/CR Ind., Appd Fund, COBJ, AOBJ and Appn.