State of Texas – Fiscal Management

Manual of Accounts

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Revenue Object 3893 – Increase in Obligation, Availability Payment Arrangements, and Right to Use Leases/SBITA
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Legal Citations:
Revenue Type: Non-Cash — Other Revenue
Origin Date:
Issue Date: 1994-10-14
Revised Date: 2024-01-08

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




Notes


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 26
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



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