| Issue Date: | 1994-10-14 |
|---|---|
| Revised Date: | 2024-01-08 |
Legal Citations
- Government Code sec. 403.011
Object Type
Non-Cash — Other Revenue
Origin Date
Description
To show increase or offset to availability payment arrangements, leases or subscription-Based information technology arrangement expenditures on the operating statement.
Due Date
At time of reporting.
Collecting Agencies
Deposit Funds
Note
Title changed to remove "capital leases" per GASB 87.
Right to Use Leases and Subscription-Based Information Technology Arrangements added per GASB 96.
Availability payment arrangements added per GASB 94.
USAS Values
| Appropriation Year | 25 |
|---|---|
| USAS Title | INCREASE IN OBLIG-APA & RTU LEASES/SBITA |
| 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 |