State of Texas – Fiscal Management

Manual of Accounts

PreviousNext

Revenue Object 3843 – Increase in Net Assets Due to Interagency Transfer of Capital Assets
Skip to main content Skip to footer site map

 

Legal Citations:
Revenue Type: Non-Cash — Other Revenue
Origin Date: September 1, 2002
Issue Date: 2002-09-01
Revised Date:

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


  • The appropriate receiving agency



Deposit Funds




Notes




USAS Values


Appropriation Year 26
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



Accessibility Policy