State of Texas – Fiscal Management

Manual of Accounts

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Revenue Object 3886 – Gain/Loss on Other Financial Activity - Governmental
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Legal Citations:
Revenue Type: Cash — Other Revenue
Origin Date: April, 8, 2014
Issue Date: 2014-09-08
Revised Date:

Description


To record cash gain or loss associated with other miscellaneous financial activity in governmental funds which do not meet the definition for other available object codes. This object is not intended to be used on sales of capital assets and investments, the recording of proceeds of long-term debt, issuance premium or discount, and insurance recoveries.



Due Date




Collecting Agencies


  • Various



Deposit Funds


  • Various



Notes




USAS Values


Appropriation Year 26
USAS Title GAIN/LOSS ON OTHER FIN ACTIVITY-GOVERNME
Receipt Category 14 – Other
Receipt Type 90 – Other Receipts
Object Group 26 – Other Financing Uses/Sources
USAS Status A
Rev/Exp Category 02 – INTEREST AND INVESTMENT INCOME



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