| Issue Date: | 2001-09-01 |
|---|---|
| Revised Date: | 2017-06-20 |
Legal Citations
- Education Code sec. 51.008
- Government Code sec. 403.011
- Agency Enabling Statute
Object Type
Non-Cash — Other Revenue
Origin Date
Description
To record discounts and allowances for other sales and service receipts. This code will post as a contra account on the balance sheet.
Due Date
Collecting Agencies
The responsible state agency, college or university.
Deposit Funds
The appropriate fund or account.
Note
Expanded to apply to agencies other than higher education institutions (6/20/2017).
USAS Values
| Appropriation Year | 25 |
|---|---|
| USAS Title | OTHER SALES & SVCS-DISCOUNTS&ALLOW |
| Receipt Category | 00 – Not applicable |
| Receipt Type | 00 – Not applicable |
| Object Group | 18 – Financial Reporting (Non Revenues) |
| USAS Status | A |
| Rev/Exp Category | NA – NOT APPLICABLE |