State of Texas – Fiscal Management

Manual of Accounts

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Expenditure Object 7871 – Bond Issuance Expenses
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Object Type: Cash — Investments
Reference:
Issue Date: 2000-09-01
Revised Date:

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


Notes


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 26
USAS Title BOND ISSUANCE EXPENSES
Object Group 03 – Bond Payments
USAS Status A
Rev/Exp Category 20 – INVESTMENTS



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