Issue Date:
Revised Date: 1993-09-01

Object Type

Cash — Investments

Reference

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.

Note

USAS Values

Appropriation Year 25
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