ACCOUNT NUMBER 3220, DUE TO LOCAL GOVERNMENTS - 10445

Normal Balance: Credit

Purpose: This account shows amounts due to local governments under various legal and contractual provisions, other than reimbursements for services received which are accounted in Account No. 3010, Accounts Payable.

Subsidiaries: File of Documents Schedules or other records if appropriate.

Normal Entries:

This account is credited when a liability to the federal government is incurred and debited when payments thereon are made. No Standard Entries are shown since this account has limited use.