Issue Date: 2000-09-01
Revised Date:

Object Type

Cash — Investments

Reference

Description

To record the expenditures incurred by an agency related to the issuance of state bonds.

Expenditure code 7871 includes, but is NOT limited to:

  • Bond Issuance Expenses

Note

Effective for expenditures occurring on or after 9-1-08, these expenditures are being expensed out instead of being netted with bond proceeds for annual financial reporting purposes. Previous to 9-1-08, these expenditures were netted with the bond proceeds.

USAS Values

Appropriation Year 20
USAS Title BOND ISSUANCE EXPENSES
Object Group 03 – Bond Payments
USAS Status A
Rev/Exp Category 20 – INVESTMENTS