State of Texas – Fiscal Management

Manual of Accounts

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Revenue Object 3862 – Gain on Sale of Investments, Non-Cash, Non-Operating
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Legal Citations:
Revenue Type: Non-Cash — Other Revenue
Origin Date:
Issue Date: 1997-09-01
Revised Date:

Description


To record the gain on investments at the time of disposition. Gains may occur as a result of a direct sale of the investment or with an exchange not involving cash. To record as non-cash, non-operating revenue for proprietary GAAP funds.



Due Date


At time of reporting.



Collecting Agencies




Deposit Funds




Notes




USAS Values


Appropriation Year 26
USAS Title GAIN ON SALE OF INVEST,NON-CASH/NON-OPER
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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