Texas Comptroller of Public Accounts
| Legal Citations: |
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| Revenue Type: Non-Cash — Other Revenue |
| Origin Date: August 22, 2019 |
| Issue Date: 2019-09-17 |
| Revised Date: 2021-08-02 |
To reclass Loss and Sale of Capital assets per GASB 34 to the expenditure code 7217, "Statewide Other Expense" on the Governmental-wide Statement of Activities for Enterprise Funds (Fund Type 05) in the ACFR.
Applicable agencies.
Applicable funds and accounts.
Restricted for use by Financial Reporting, Comptroller of Public Accounts.
| Appropriation Year | 26 |
|---|---|
| USAS Title | STWD GAIN/LOSS ON CAPITAL ASSETS (ACFR) |
| Receipt Category | 14 – Other |
| Receipt Type | 93 – Sale of Capital Assets |
| Object Group | 25 – ACFR Statewide Related |
| USAS Status | A |
| Rev/Exp Category | 05 – OTHER REVENUE |