Issue Date: 2001-09-01
Revised Date:

Legal Citations

Object Type

Non-Cash — Other Revenue

Origin Date

Description

To record gain or loss on investment, obligation and security holdings at the time of mark to market. This is a non-cash transaction that records gains as revenue and losses as negative revenue for GAAP purposes. Gains or losses occur as a result of valuation to market. This code may be for increases or decreases that are restricted to be used for any program. See code 3899 for net increase or decrease in fair value of investments that are not restricted to be used for any program.

Due Date

Ten days after month end.

Collecting Agencies

Deposit Funds

Note

USAS Values

Appropriation Year 25
USAS Title NET INC/DEC FAIR VAL-NON-OPER REV-OP G&C
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