OREGON STATE UNIVERSITY
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Fiscal Operations Manual
Section 000: Introductory Material
Effective: 02/17/2014
Revised: 3/20/2017
To record fixed revenue charges for leases that meet GASB 87 criteria where OSU is the lessor and is leasing property to external entities. Do not post operating expense reimbursements or variable lease payments in this account. For those revenues, please use accounts 06773 and 06774, respectively. Use account 06795-Misc Property Rental for leases and rentals that do not meet GASB 87 criteria.