State of Texas – Fiscal Management

Manual of Accounts

PreviousNext

Expenditure Object 7732 – Premium/Discount On Miscellaneous Investments

 

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

Description


To record the difference between par value and principal cost on miscellaneous investments where par value exceeds cost, or where principal exceeds par value.

Expenditure code 7732 includes, but is NOT limited to:

  • Discounts on Miscellaneous Investments
  • Premiums Paid on Misc. Inv.


Notes




USAS Values


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



Accessibility Policy