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USAS Coding Instructions

D16 GAAP Category Profile

Centrally defined. The GAAP Category Profile (D16) screen defines generally accepted accounting principles (GAAP) categories and provides the Comprehensive Annual Financial Report (CAFR) operating statement associations.

This information is used on the GAAP Source/Object Profile (DØ8) to group GAAP source/objects. It is the highest level of the object structure (see Data Classification Structure on the USAS Reference page) and is used for GAAP reporting on the operating statement.

 LINK TO:                  GAAP CATEGORY PROFILE                           PROD 
 ACTION:    (A=ADD, C=CHANGE, D=DELETE, N=NEXT, R=RECALL)                       
                 GAAP CATEGORY:                                                 
                     CAFR TYPE:   (R = REVENUE OR NONOPERATING REVENUE,         
                                   E = EXPENDITURE OR NONOPERATING EXPENSE,     
                                   N = OTHER FINANCIAL SOURCES {USES} OR        
                                       NONOPERATING REVENUES {EXPENSES}         
                                   O = TRANSFERS AND EXTRA ORDINARY ITEMS       
                                       {PROPRIETARY ONLY})                      
                CAFR OPER STAT:   (G = GOVERNMENTAL, P = PROPRIETARY,           
                                   F = FIDUCIARY, W = GOVT WIDE,                
                                   S = STATISTIC)                               
                                                         STATUS CODE:           
  EFF START DATE:            EFF END DATE:            LAST PROC DATE:           

ACTION (Required)
Enter the one-character action code.

A Add a new record
C Change an existing record*
D Delete an existing record*
N Next – Recall next record
R Recall

*Note: Record must be recalled before this action can be performed.

GAAP CATEGORY (Control key – Required)
Enter the two-digit GAAP category. The GAAP category is the highest level of the object structure for GAAP reporting. GAAP category numbers are hard coded in the report logic for operating statement DAFR report subtotals and calculations.

Note: GAAP categories should not be changed without evaluating the report logic to determine the impact.

TITLE (Required to add new record)
Enter the GAAP category title (up to 40 characters).

CAFR TYPE (Required to add new record)
Enter the one-character CAFR type. The CAFR TYPE indicator is used in conjunction with the Comptroller General Ledger Account Profile (D31) NORMAL BALANCE field during report calculations to determine when to reverse the sign of an amount to obtain the correct financial statement presentation.

R Revenue or non-operating revenue
E Expenditure or non-operating expense
N Other financial sources (uses) or non-operating revenues (expenses)
O Transfers and extraordinary items (proprietary only)

CAFR OPER STAT (Required to add new record)
Enter the one-character CAFR operating statement code. This field tells which operating statement will report the revenue or expenditure information. Statistics will not appear on any operating statement.

G Governmental
P Proprietary
S Statistic
F Fiduciary
W Government-wide

STATUS CODE (Optional)
Enter the one-character status code.

A Active (Default)
I Inactive

Note: The status code may be used in lieu of deleting a profile record to prevent the system from using the profile record for system processing. Set the status to I to inactivate profiles no longer in use.

Enter the eight-digit effective start date (MMDDYYYY), which identifies when the information established on the profile record becomes accessible for system processing. Leaving this field blank causes the vendor/payee number to become immediately available for system processing, and the effective start date defaults to the current date.

EFF END DATE (Optional)
Enter the eight-digit effective end date (MMDDYYYY), which identifies when the profile record is no longer accessible for system processing. Leaving this field blank causes the profile to have no effective end date; therefore, any system processing using the profile record will not be restricted by the effective end date.

LAST PROC DATE (System generated)
Displays the last process date. The system defaults to the last date (MMDDYYYY) that any online modification (add or change) was made to the profile record.

Function Key Definitions

F1 (Help) Automatically links to the News/Help Table (90) screen. Will transfer to the appropriate type of help depending upon the screen and activity the user is on at the time F1 is pressed.
F3 (End) Returns the screen to the menu associated with that screen.
F4 (Interrupt) Initiates or ends an active interrupt. When ending an active interrupt, F4 returns the user to the original screen showing the same information as was on the screen when the active interrupt was initiated. This does not undo the last action.
F6 (Process) Submits transaction data to the edit process. If the edit process is successful, an acceptance message is produced, and the profile record information is stored in the system. If the edit process is not successful, an error message(s) will result. Retains current information on the screen upon completion of processing.
Glenn Hegar
Texas Comptroller of Public Accounts
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