C646
C · Collections and Receivables
To record the sale or disposition of assets other than personal properties and investments.
Budgetary Budgetary Entry
Proprietary Proprietary Entry
DebitCredit
101000 Fund Balance With Treasury
151900 Operating Materials and Supplies - Allowance
152900 Inventory - Allowance
154900 Forfeited Property - Allowance
156900 Commodities - Allowance
159900 Other Related Property - Allowance
171900 Accumulated Depreciation on Capitalized Improvements to Land
173900 Accumulated Depreciation on Buildings, Improvements, and Renovations
174900 Accumulated Depreciation on Other Structures and Facilities
650000 Cost of Goods Sold
721000 Losses on Disposition of Assets - Other
151100 Operating Materials and Supplies Held for Use
151600 Operating Materials and Supplies in Development
152100 Inventory Purchased for Resale
152500 Inventory - Raw Materials
152600 Inventory - Work-in-Process
152700 Inventory - Finished Goods
154100 Forfeited Property Held for Sale
156100 Commodities Held Under Price Support and Stabilization Support Programs
159100 Other Related Property
171200 Capitalized Improvements to Land
171300 Temporary Land Rights
172000 Construction-in-Progress
173000 Buildings, Improvements, and Renovations
174000 Other Structures and Facilities
510000 Revenue From Goods Sold
711000 Gains on Disposition of Assets - Other