ACCOUNT NUMBER 2331, IMPROVEMENTS OTHER THAN BUILDINGS - 10431
Normal Balance: Debit
Purpose: This account shows the cost or appraised value of state-owned nonstructural improvements under the jurisdiction of the particular department. Use of this account is dependent on written approval of the Department of Finance, Fiscal Systems and Consulting Unit.
Subsidiaries: Property Ledger
Based on SAM Chapter 10500, the normal entries for this account are as follows:
|
Entry Number |
Debits |
Entry Number |
Credits |
|
19. |
Improvements are constructed by Division of the State Architect or other department. |
21. |
Improvements are written off. |
|
20. |
Improvements are acquired. |
|
|
|
28. |
Real property is acquired in condemnation proceedings by claim filed by department. |
|
|
|
30. |
Real property is acquired in condemnation proceedings by claim filed by State Treasurer. |
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Revisions
No Revisions for this item.