Issue Date: 2002-09-01
Revised Date:

Legal Cites

Object Type

Non-Cash — Other Revenue

Origin Date

September 1, 2002

Description

To record interagency transfer of capital assets. An increase in net assets occurs when an asset is transferred for more than the book value (net of accumulated depreciation). This code is used to record the difference between the book value and cash exchanged, if any. For proprietary and fiduciary fund types, this code is used in recording capital assets in fund financial statements.

Due Date

At time of transfer.

Collecting Agencies

Deposit Funds

Note

USAS Values

Appropriation Year 25
USAS Title INCR NET ASSET D/T INTAGY TRNS CAP ASSET
Receipt Category 00 – Not applicable
Receipt Type 00 – Not applicable
Object Group 18 – Financial Reporting (Non Revenues)
USAS Status A
Rev/Exp Category NA – NOT APPLICABLE