| Issue Date: |
|---|
Purpose
Represents the fund financial statement offset nominal revenue and expenditure balances at year-end reporting, allowing information on revenue and expenditures to be retained for budgetary reporting purposes.
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.