USSGLExplorer
C615 C · Collections and Receivables

To record the disposition of general property, plant and equipment that was permanently removed.

Proprietary Entry

DebitCredit
101000 Fund Balance With Treasury
721000 Losses on Disposition of Assets - Other
199500 General Property, Plant, and Equipment Permanently Removed but Not Yet Disposed
711000 Gains on Disposition of Assets - Other