State of Texas – Fiscal Management

Manual of Accounts

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Revenue Object 3836 – Special Items
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Inactive

This revenue object is inactive. Please see the notes section for further information regarding the inactive status. Recently inactivated objects may remain active in USAS for a period of time to complete outstanding transactions or for other accounting purposes.

Legal Citations:
  • Government Code sec. 403.011
  • Agency Enabling Statute
Revenue Type: Non-Cash — Other Revenue
Origin Date:
Issue Date: 2001-09-01
Revised Date:

Description

To record significant transactions or other events within the control of management which are either unusual in nature or infrequent in occurrence. See code 3896 for recording extraordinary items.

Due Date

Collecting Agencies

  • The responsible state agency, college or university.

Deposit Funds

  • The appropriate fund or account.

Notes

Inactivated due to the term “Special Items” no longer being used under GASB 103.  Only COBJ 3896 will be used for Unusual or Infrequent Items going forward.

USAS Values

Appropriation Year 26
USAS Title SPECIAL ITEMS
Receipt Category 00 – Not applicable
Receipt Type 00 – Not applicable
Object Group 18 – Financial Reporting (Non Revenues)
USAS Status I
Rev/Exp Category NA – NOT APPLICABLE



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