ACCOUNT NUMBER 2341, EQUIPMENT - 10432

(Revised: 05/1987)

Normal Balance: Debit

Purpose: This account shows the cost or appraised value of State-Owned equipment under the jurisdiction of the particular agency.

Subsidiaries: Property Ledger

Normal Entries:

Entry Number	Debits	Entry Number	Credits
19.	Equipment is acquired in connection with construction project supervised by the Office of Architecture and Construction or other agency.	21.	Equipment is disposed of.
20.	Equipment is acquired.	A-7	Equipment account is adjusted at June 30 for value of surveyed equipment not yet sold.
A-7R	Entry A-7 is semi-reversed as of July 1 of the new fiscal year.

Revisions

No Revisions for this item.