Issue Date: 1994-10-14
Revised Date: 2024-01-08

Legal Cites

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