8471.23     RECORDING SERVICE ESTIMATES AND ADVANCES 
(Revised 2/73)

As the Controller's Transfers for advances are received, they will be recorded as of the Controller's date. A subsidiary advance ledger will be kept by fund, agency, and appropriation, Also, an entry will be made on the subsidiary ledger card to show the amount of the original estimate and subsequent revisions. Entries in the ledger will also reflect the liquidation of the advance to show the balance owing on each advance.