Issue Date:
Revised Date: 1993-09-01

Object Type

Cash — Investments

Reference

Description

To record the difference between par value and principal cost on U.S. corporate obligations where par value exceeds cost, or where principal exceeds par value.

Expenditure code 7734 includes, but is NOT limited to:

  • Discounts on Corp. Oblg.
  • Premiums Paid on Corporate Obligations

Note

USAS Values

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