State of Texas – Fiscal Management

Manual of Accounts

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Revenue Object 3699 – Other Sales and Service Discounts and Allowances

 

Legal Citations:
Revenue Type: Non-Cash — Other Revenue
Origin Date:
Issue Date: 2001-09-01
Revised Date: 2017-06-20

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




Deposit Funds




Notes


Expanded to apply to agencies other than higher education institutions (6/20/2017).



USAS Values


Appropriation Year 26
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



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