State of Texas – Fiscal Management

Manual of Accounts

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Expenditure Object 7802 – Interest - Other
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Object Type: Cash — Debt Service
Reference:
Issue Date:
Revised Date: 2005-09-01

Description


To record the payment of other interest expense.

This code includes:

  • Other interest


Notes


This code does NOT include:

  • Late payment fees (interest) to the SSA or IRS (7210)
  • Interest amounts on judgments against the state (7241)
  • Long-term debt interest using governmental or fiduciary funds (7801)
  • Interest on long-term debt (Operating) using proprietary funds (7814)
  • Interest on long-term debt (Non-Operating) using proprietary funds (7815)


USAS Values


Appropriation Year 26
USAS Title INTEREST-OTHER
Object Group 10 – Expenditures
USAS Status A
Rev/Exp Category 11 – PAYMENT OF INTEREST - DEBT SERVICE



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