10431 ACCOUNT NO. 2331 - IMPROVEMENTS OTHER THAN BUILDINGS
(Revised 5/87)
Normal Balance: Debit
Purpose: This account shows the cost or appraised value of state-owned nonstructural improvements under the jurisdiction of the particular agency. Use of this account is dependent on written approval of the Department of Finance, Fiscal Systems and Consulting Unit.
Subsidiaries: Property Ledger
Normal Entries:
| Entry No. |
Debits |
Entry No. |
Credits |
19. Improvements are constructed by Office of Architecture and Construction or other agency.
20. Improvements are acquired.
25. Real property is acquired in condemnation proceedings by claim filed by agency.
30. Real property is acquired in condemnation proceedings by claim filed by State Treasurer. |
21. Improvements are disposed of. |
