Issue Date: 2011-11-09
Revised Date: 2020-08-06

Legal Cites

Object Type

Non-Cash — Other Revenue

Origin Date

November 9, 2011


To record the GAAP Fund Type 11 and Fund Type 12 basis conversion pass-through tolls and NTA (see below) adjustment entry balancing amounts between the two fund types. When combined, the two sides net to zero.  A decrease in the net assets is recorded in Fund Type 12 to offset the pass-through tolls and NTA long-term liabilities and financing fees recorded.  An increase is recorded in Fund Type 11 for the net amount of the assets, capital outlay and donations of capital assets.

With pass-through tolls local governments fund upfront costs for constructing a state highway project. The state then reimburses a portion of the project cost to the community over time. TxDOT, not the motorist, reimburses the local government through an agreed-upon fee based on the number of vehicles using the highway; hence the "pass-through" financing.

Non-traditional agreements (NTA) or service concession agreements are between a transferor (a government) and an operator (governmental or nongovernmental entity) where the transferor conveys to the operator the right to provide public services through the use of a facility (either existing or newly constructed infrastructure) or other asset, in exchange for fees from third parties.

Due Date

At time of transfer.

Deposit Funds


USAS Values

Appropriation Year 24
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