State of Texas – Fiscal Management

Manual of Accounts

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General Ledger 1075 – Current Liability Unamortized Premium Bonds Payable -- General Obligation
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Issue Date:

Purpose

Reflects the current unamortized portion of general obligation bond proceeds over the face value (excluding accrued interest and issuance costs.)

USAS Values

Normal Balance Credit
Account Type Real
GL Posting Level Summary 1 [?]
Summary 1 elements posted: Agy, GL, Fund, NACUBO Subfund, T-Code, Grant No. and Phase, AGL, FY, AY, DR/CR Ind. and Appd Fund.



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