Fund Reference Manual | Account detail
Office of Financial Management
Link to OFM website survey.

Home » Accounting » Fund Reference Manual

Account detail

997 General Capital Assets Subsidiary

Account code: 997
Account title: General Capital Assets Subsidiary
Administering agency: LCL0 - Locally by each agency
Fund type: IA - General Capital Assets
Roll-up fund: LA - General Capital Assets Subsidiary
Cash type: 3 - Local Fund
SAAM budget type: Nonappropriated/Nonallotted (N)
Interest earning authority:
Authority: RCW 43.88.160
Closing GL Code: 9850
Description: Administratively established by OFM to account and report all general capital assets, except those related to proprietary or trust funds, in accordance with generally accepted accounting principles.
Sources of revenue: Revenues are not applicable to this fund type
Clientele: State agencies
Effective date:
Inactive date: