State of Texas – Fiscal Management

Manual of Accounts

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Revenue Object 3870 – Bonds Issued to Refund Existing Bond Debt

 

Legal Citations:
Revenue Type: Cash — Other Revenue
Origin Date: 2000
Issue Date:
Revised Date:

Description


To record proceeds received from issuing new debt to extinguished old debt as an advance refunding.



Due Date




Collecting Agencies




Deposit Funds




Notes




USAS Values


Appropriation Year 26
USAS Title BOND ISSUED TO REFUND EXISTING BOND DEBT
Receipt Category 14 – Other
Receipt Type 97 – Bond and Note Proceeds
Object Group 30 – Revenues
USAS Status A
Rev/Exp Category 23 – BOND AND NOTE PROCEEDS



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