Issue Date: 1997-09-01
Revised Date:

Object Type

Non-Cash — USAS Special Accounting Transactions

Reference

Description

To record the loss on sale of investments at time of sale. Loss may occur as a result of a direct sale of investment or with an exchange not involving cash. To record as non-cash, non-operating for proprietary GAAP funds.

Note

For financial reporting purposes only.

USAS Values

Appropriation Year 20
USAS Title LOSS ON SALE OF INVEST, NON-CASH/NON-OPR
Object Group 19 – Financial Reporting (Non Expenditures)
USAS Status A
Rev/Exp Category NA – NOT APPLICABLE