State of Texas – Fiscal Management

Manual of Accounts

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Expenditure Object 7733 – Premium/Discount On Other Public Obligations

 

Object Type: Cash — Investments
Reference:
Issue Date:
Revised Date: 1993-09-01

Description


To record the difference between par value and principal cost on other public obligations where par value exceeds cost, or where principal exceeds par value.

Expenditure code 7733 includes, but is NOT limited to:

  • Discounts on Other Public Obligations
  • Premiums Paid on Other Public Oblg


Notes




USAS Values


Appropriation Year 26
USAS Title PREM/DISC ON OTHER PUBLIC OBLIGATIONS
Object Group 07 – Investment Purchases and Amortization of Premium/Discount
USAS Status A
Rev/Exp Category 20 – INVESTMENTS



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